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fw2c.pdf	0624 Form W-2C (PDF)	https://www.irs.gov/pub/irs-pdf/fw2c.pdf	[ "Attention: \nYou may file Forms W-2 and W-3 electronically on the SSA’s Employer \nW-2 Filing Instructions and Information web page, which is also accessible \nat www.socialsecurity.gov/employer. You can create fill-in versions of \nForms W-2 and W-3 for filing with SSA. You may also print out copies for \nfiling with state or local governments, distribution to your employees, and \nfor your records.\nNote: Copy A of this form is provided for informational purposes only. Copy A appears in \nred, similar to the official IRS form. The official printed version of this IRS form is scannable, \nbut the online version of it, printed from this website, is not. Do not print and file Copy A \ndownloaded from this website with the SSA; a penalty may be imposed for filing forms that \ncan’t be scanned. See the penalties section in the current General Instructions for Forms \nW-2 and W-3, available at www.irs.gov/w2, for more information.\nPlease note that Copy B and other copies of this form, which appear in black, may be \ndownloaded, filled in, and printed and used to satisfy the requirement to provide the \ninformation to the recipient.\nTo order official IRS information returns such as Forms W-2 and W-3, which include a \nscannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and \nEmployer Returns page, or visit www.irs.gov/orderforms and click on Employer and \nInformation returns. We’ll mail you the scannable forms and any other products you order.\nSee IRS Publications 1141, 1167, and 1179 for more information about printing these tax \nforms.\n", " \nDO NOT CUT, FOLD, OR STAPLE THIS FORM \n44444\nFor Official Use Only \nOMB No. 1545-0029 \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. \nCopy A—For Social Security Administration \nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nCat. No. 61437D \nDepartment of the Treasury \nInternal Revenue Service \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy 1—For State, City, or Local Tax Department \nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \nSafe, accurate, \nFAST! Use\nVisit the IRS website \nat www.irs.gov/efile. \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy B—To Be Filed With Employee’s FEDERAL Tax Return\nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \nSafe, accurate, \nFAST! Use\nVisit the IRS website \nat www.irs.gov/efile. \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy C—For EMPLOYEE’S RECORDS \nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", "Notice to Employee\nThis is a corrected Form W-2 (or Form W-2AS, W-2CM, \nW-2GU, W-2VI, or W-2c) for the tax year shown in box c. \nIf you have filed an income tax return for the year shown, \nyou may have to file an amended return. Compare \namounts on this form with those reported on your income \ntax return. If the corrected amounts change your U.S. \nincome tax, file Form 1040-X with Copy B of this Form \nW-2c to amend the return you already filed. \nIf there is a correction in box 5, Medicare wages and \ntips, use the corrected amount to determine if you need \nto file or amend Form 8959. Attach an original or \namended Form 8959 to Form 1040 or 1040-X, as \napplicable.\nIf you have not filed your return for the year shown in \nbox c, attach Copy B of the original Form W-2 you \nreceived from your employer and Copy B of this Form \nW-2c to your return when you file it. \nFor more information, contact your nearest Internal \nRevenue Service office. Employees in American Samoa, \nthe Commonwealth of the Northern Mariana Islands, \nGuam, or the U.S. Virgin Islands should contact their local \ntaxing authority for more information. \nFuture developments. For the latest information about \nForm W-2c and its instructions, such as legislation \nenacted after we release them, go to www.irs.gov/\nFormW2c. \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy 2—To Be Filed With Employee’s State, City, or Local Income Tax Return\nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy D—For Employer \nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", "Employers, Please Note: \nSpecific information needed to complete Form W-2c is \navailable in a separate booklet titled the General \nInstructions for Forms W-2 and W-3, under Specific \nInstructions for Form W-2c. You can order these \ninstructions and additional forms at www.irs.gov/\nOrderForms.\nCaution: Do not send the SSA any Forms W-2c or W-3c \nthat you have printed from IRS.gov. The SSA is unable to \nprocess these forms. Instead, you can create and submit \nthem online. See E-filing, later.\nNeed help? If you have questions about reporting on \nForm W-2c, call the Technical Services Operation (TSO) \ntoll free at 866-455-7438 or 304-263-8700 (not toll free). \nDeaf or hard-of-hearing customers may call any of our \ntoll-free numbers using their choice of relay service.\nE-filing. See the General Instructions for Forms W-2 and \nW-3 for information on when you’re required to file \nForm(s) W-2c electronically. Employers may use the \nSSA’s W-2c Online service to create, save, print, and \nelectronically submit up to 25 Form(s) W-2c at a time. \nWhen you e-file with the SSA, no separate Form W-3c \nfiling is required. An electronic Form W-3c will be created \nfor you by the W-2c Online service. For information, visit \nthe SSA’s Employer W-2 Filing Instructions & Information \nwebsite at www.SSA.gov/employer. \nFuture developments. For the latest information about \nForm W-2c and its instructions, such as legislation \nenacted after we release them, go to www.irs.gov/\nFormW2c. \n" ]
p5993.pdf	0624 Publ 5993 (PDF)	https://www.irs.gov/pub/irs-pdf/p5993.pdf	[ "1 \n \nThe Internal Revenue Service is providing the following sample plan to assist employers \nin establishing a qualified educational assistance program under section 127 of the \nInternal Revenue Code (Code). The sample plan is intended to satisfy the requirements \nof section 127 of the Code and the underlying Treasury Regulations. An employer, in its \ndiscretion, may modify the sample plan and include additional plan provisions, provided \nthat the requirements of section 127 of the Code and the underlying Treasury \nRegulations continue to be satisfied. \n \n[SAMPLE] \nEDUCATIONAL ASSISTANCE PROGRAM \n \nThe [Employer Name] Educational Assistance Program (Plan) is intended to be a \nqualified educational assistance program under section 127 of the Internal Revenue \nCode (Code). The purpose of this Plan is to provide Educational Assistance to Eligible \nEmployees of [Employer Name] (Employer). Section 127 of the Code provides that the \ngross income of an employee does not include amounts paid or expenses incurred by \nthe employer for educational assistance to the employee (up to $5,250 per calendar \nyear) if the assistance is furnished pursuant to an educational assistance program \nunder section 127 of the Code. \n \nI. \nDEFINITIONS \n \nA. “Code” means the Internal Revenue Code of 1986, as amended. \n \nB. “Education” means education as defined in Treasury Regulation § 1.127-\n2(c)(4). “Education” means any form of instruction or training that \nimproves or develops the capabilities of an individual. “Education” is not \nlimited to courses that are job-related or part of a degree program. \nEducation paid for or provided under this Plan may be furnished directly \nby the Employer, either alone or in conjunction with other employers, or \nthrough a third party such as an Educational Institution. \n \nC. “Educational Assistance” means educational assistance as defined in \nsection 127(c)(1) of the Code and Treasury Regulation § 1.127-2(c). \n“Educational Assistance” includes the payment by the Employer of \nexpenses incurred by or on behalf of an Eligible Employee for Education \nof the Eligible Employee or the provision by the Employer of Education to \nan Eligible Employee. Expenses for Educational Assistance include, but \nare not limited to, tuition, fees, and similar payments, and books, supplies, \nand equipment. “Educational Assistance” includes the provision, by the \nEmployer, of courses of instruction for an Eligible Employee (including \nbooks, supplies, and equipment), but does not include payment for, or the \nprovision of, tools or supplies (other than textbooks) that the Eligible \nEmployee may retain after completing a course of instruction, or meals, \nlodging or transportation. “Educational Assistance” also does not include \nany payment for, or the provision of any benefits with respect to, any \n", "2 \n \ncourse or other Education involving sports, games, or hobbies, unless \nsuch Education involves the business of the Employer or is required as \npart of a degree program. In the case of payments made before January \n1, 2026, “Educational Assistance” also means the payment by the \nEmployer, whether paid to an Eligible Employee or to a lender, of principal \nor interest on any Qualified Education Loan incurred by the Eligible \nEmployee for the Education of the Eligible Employee. The types of \nEducational Assistance covered by this Plan are specified in Section II.B. \nof this Plan. \n \nD. “Educational Institution” means a school maintaining a regular faculty and \nestablished curriculum, and having an organized body of students in \nattendance as defined in Treasury Regulation § 1.151-3. It includes \nprimary and secondary schools, colleges, universities, normal schools, \ntechnical schools, mechanical schools, and similar institutions (including \nsome vocational schools and postsecondary educational institutions), but \ndoes not include noneducational institutions, on-the-job training, \ncorrespondence schools, and night schools. \n \nE. “Eligible Educational Institution” means any college, university, vocational \nschool, or other postsecondary educational institution as defined in \nsections 221(d)(2) and 25A(f)(2) of the Code that is (1) described in \nsection 481 of the Higher Education Act of 1965 (20 U.S.C. 1088) as in \neffect on August 5, 1997, (generally all accredited public, nonprofit, and \nproprietary postsecondary institutions); and (2) participating in a federal \nfinancial aid program under title IV of the Higher Education Act of 1965 or \nis certified by the Department of Education as eligible to participate in \nsuch a program but chooses not to participate. \n \nF. “Eligible Employee” means an employee who is currently employed by the \nEmployer and may also include an employee as defined in Treasury \nRegulation § 1.127-2(h)(1) (a retired, disabled, or laid-off employee; a \ncurrent employee who is on leave, as for example, in the Armed Forces of \nthe United States; or an individual who is self-employed within the \nmeaning of section 401(c)(1) of the Code). Eligible Employees covered \nunder this Plan are specified in Section III of this Plan. \n \nG. “Employer” means [Employer Name]. \n \nH. “Limitation Class” means the limitation class as defined in Treasury \nRegulation § 1.127-2(f)(2), which consists of: \n \ni. Shareholders. Individuals who, on any day of the Program Year, \nown more than 5% of the total number of shares of outstanding \nstock of the Employer; \n \n", "3 \n \nii. Owners. In the case of an employer’s trade or business that is not \nincorporated, individuals who, on any day of the Program Year, \nown more than 5% of the capital or profits interest in the Employer; \nand \n \niii. Spouses or dependents. Individuals who are spouses or \ndependents of shareholders or owners described above. For \npurposes of determining stock ownership, the attribution rules \ndescribed in Treasury Regulation § 1.127-2(h)(4) apply. The \nregulations prescribed under section 414(c) of the Code are \napplicable in determining an individual’s interest in the capital or \nprofits of an unincorporated trade or business. \n \nI. “Plan” means the [Employer Name] Educational Assistance Program. \n \nJ. “Plan Year” means the 12-month period beginning January 1 and ending \non December 31. \n \nK. “Program Year” means the Plan Year and applies for purposes of \nTreasury Regulation § 1.127-2(f). \n \nL. “Qualified Education Loan” means a loan, as defined in section 221(d)(1) \nof the Code, that is for education at an Eligible Educational Institution. \n \nII. \nEDUCATIONAL ASSISTANCE \n \nA. The benefits provided under this Plan consist solely of the types of \nEducational Assistance specified in Section II.B. and are limited to $5,250 \nper Eligible Employee per calendar year. If an Eligible Employee receives \nEducational Assistance under this Plan that exceeds $5,250 in a calendar \nyear, the excess amount shall be subject to federal income tax and \napplicable federal employment taxes, unless the Educational Assistance \nqualifies as a working condition fringe benefit under section 132 of the \nCode or is excludable under another section of the Code. \n \nB. This Plan provides the following types of Educational Assistance: \n \ni. [Tuition, fees, and similar payments, and books, supplies, and \nequipment (except for those the Eligible Employee may retain after \ncompleting a course of instruction (other than textbooks) \nspecifically excluded in the definition of “Educational Assistance” in \nSection I.C.) to an Eligible Employee]; \n \nii. [The payment by the Employer, whether paid to an Eligible \nEmployee or to a lender, of principal or interest on any Qualified \nEducation Loan incurred by the Eligible Employee for the Education \nof the Eligible Employee]; and \n", "4 \n \n \niii. [The provision, by the Employer, of courses of instruction for an \nEligible Employee (including books, supplies, and equipment \n(except for those the Eligible Employee may retain after completing \na course of instruction (other than textbooks) specifically excluded \nin the definition of “Educational Assistance” in Section I.C.))]. \n \nC. The $5,250 annual limit applies to amounts paid and expenses incurred by \nthe Employer during a calendar year. If an Eligible Employee seeks \nreimbursement for expenses incurred, the expenses must be paid by the \nEligible Employee in the same calendar year for which reimbursement is \nmade by the Employer, and the expenses must not have been incurred \nprior to employment (however, the Employer may make payments of \nprincipal and interest on Qualified Education Loans that were incurred by \nthe Eligible Employee in prior calendar years and prior to employment). \n“Unused” amounts of the $5,250 annual limit cannot be carried forward to \nsubsequent years. \n \nD. Requests from Eligible Employees to receive Educational Assistance \nunder the Plan must be submitted in accordance with the following \nprocedures: [Insert the Employer’s procedures]. \n \nIII. \nELIGIBILITY \n \nA. The Eligible Employees covered under this Plan include the following: \n \ni. Employees currently employed by the Employer; \n \nii. [Retired, disabled, or laid-off employees]; \n \niii. [A current employee who is on leave, as for example, in the Armed \nForces of the United States]; and \n \niv. [An individual who is self-employed within the meaning of \nsection 401(c)(1) of the Code]. \n \nB. [This Plan includes the following additional conditions for eligibility:] \n \ni. [An employee’s participation in the Plan begins on [[#] of months \nafter the date of hire]]; and \n \nii. [Part-time employees are eligible for [pro-rated benefits]]. \n \nIV. \nEXCLUSIVE BENEFIT \n \nThis Plan provides Educational Assistance for the exclusive benefit of Eligible \n", "5 \n \nEmployees. Spouses and dependents of an Eligible Employee may not \nparticipate in this Plan, unless the spouse or dependent is also an Eligible \nEmployee. \n \nV. \nSUBSTANTIATION \n \nAn Eligible Employee receiving payments under this Plan must provide \nsubstantiation to the Employer of expenses incurred. \n \nVI. \nNON-DISCRIMINATION \n \nA. This Plan shall not discriminate in favor highly compensated employees \n(as defined in section 414(q) of the Code) of the Employer, and the Plan \nshall comply with the requirements of section 127(b)(2) and (3) of the \nCode and Treasury Regulation §§ 1.127-2(e) and (f). \n \nB. This Plan shall not be considered discriminatory under Treasury \nRegulation § 1.127-2(e) merely because: (i) Different types of Educational \nAssistance available under the Plan are utilized to a greater degree by \nEligible Employees with respect to whom discrimination is prohibited than \nby other Eligible Employees, or (ii) Conditions are required or considered \nin determining the availability of benefits with respect to a course of study \nfor which benefits are otherwise available, including, but not limited to, \nsuccessful completion of the course or attaining a particular course grade. \n \nC. No more than 5% of the amounts paid or incurred by the Employer for \nEducational Assistance benefits during the Program Year are provided to \nthe Limitation Class. \n \nVII. \nPROHIBITED CHOICES \n \nThis Plan does not by its terms provide, and may not be operated to provide, \nEligible Employees with a choice between Educational Assistance and other \nremuneration includible in gross income. However, this Plan is not precluded \nfrom being part of a more comprehensive employer plan that provides a \nchoice of nontaxable benefits to employees. \n \nVIII. \nNOTICE \n \nThe Employer shall provide each Eligible Employee with reasonable notice of \nthe availability and terms of this Plan. [This Plan shall be made available for \nreview by Eligible Employees on the Employer’s Human Resources website.] \n[ An Eligible Employee shall receive a paper copy of this Plan upon written \nrequest.] \n \n \n", "6 \nIX.\nFUNDING\nThe Employer will pay Educational Assistance benefits from its general\nassets.\nX.\nMISCELLANEOUS\nA. The Employer may amend or terminate this Plan at any time, provided that\nany amendment or termination shall not affect the right of Eligible\nEmployees to claim Education Assistance for which they qualified prior to\nsuch amendment or termination.\nB. This Plan shall be construed and enforced according to the laws of the\nState of [State Name], to the extent not preempted by federal law.\nXI.\nEFFECTIVE DATE\nThis Plan is effective as of [the date signed below].\n________________________________ \nEmployer Signature \n_________________ \nDate \nPublication 5993 (6-2024) Catalog Number 95089D Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5983.pdf	0624 Publ 5983 (PDF)	https://www.irs.gov/pub/irs-pdf/p5983.pdf	[ "FACT SHEET\nWhat are the Prevailing Wage and Registered Apprenticeship (PWA) requirements?\nThe Inflation Reduction Act’s Prevailing Wage and \nApprenticeship (PWA) provisions increase the \namount of important tax credits for clean energy \nprojects fivefold. \nTo be eligible for the increased tax credit, taxpayers \n(including project developers) claiming the \nincreased tax credit are generally required to: \nPay prevailing wages\nIn general, laborers and mechanics (such as \nelectricians or carpenters) employed in the \nconstruction, alteration, or repair of the facility, \nproperty, project, or equipment must be paid \nwages at rates at or above the prevailing wage \nrates. Prevailing wage rates are set by the \nDepartment of Labor for specific classifications \nof laborer or mechanic where the work is being \nperformed.\nEmploy apprentices \nDuring construction, employers generally must \nmeet requirements to employ sufficient apprentices \nfrom a registered apprenticeship program. \nEnsure all contractors and sub-contractors \nmeet all requirements \nThe requirements to pay at least prevailing wages \nand meet apprenticeship requirements generally \napply to all construction, alteration or repair work \nincluding work by contractors and subcontractors. \nKeep adequate books and records \nTaxpayers must keep books and records to \ndocument compliance with the PWA requirements. \nThe IRS will request to review these books and \nrecords, along with other information, in an audit.\nIf you suspect that PWA increased tax credits \nare being claimed for a project that isn’t meeting \nthese requirements, you can report the suspected \ntax violation to the IRS using Form 3949-A, \nInformation Referral. \nTo complete the form, visit: Form 3949-A or type \nirs.gov/3949a in your web browser. Indicate \n“PWA” in the “Comments” field, and provide \nas much specific information as possible, \nincluding the address of the job site at which the \nconstruction took place. The IRS takes referrals of \nalleged tax law violations seriously and considers \nall relevant information on any applicable audit. \nFor more information, visit irs.gov/pwafaqs.\nThe IRS does not provide tax advice for specific situations. You may \nwant to consult a tax advisor.\nThe Taxpayer First Act protects employees who report or assist in an \ninvestigation regarding underpayment of taxes or any conduct which \nthe employee reasonably believes constitutes a violation of internal \nrevenue laws or any provision of Federal law relating to tax fraud. \nPublication 5983 (6-2024) Catalog Number 95051F Department of the Treasury Internal Revenue Service www.irs.gov\nInflation Reduction Act \nPrevailing Wage and \nApprenticeship Requirements\n" ]
p5855.pdf	0624 Publ 5855 (PDF)	https://www.irs.gov/pub/irs-pdf/p5855.pdf	[ "INFLATION REDUCTION ACT \nPrevailing Wage & \nRegistered Apprenticeship \nOverview \nOverview: \nTo qualify for increased credit or deduction amounts of certain \nclean energy tax incentives, taxpayers generally need to ensure that \nlaborers and mechanics employed in the construction, alteration, \nor repair work are paid not less than applicable prevailing wage \nrates and to employ apprentices from registered apprenticeship \nprograms for a certain number of hours. By meeting the necessary \nprevailing wage and apprenticeship (PWA) requirements, taxpayers \ncan generally increase the base amounts of certain clean energy tax \nincentives by 5 times. There are limited exceptions, for certain small \nfacilities and projects that produce or store clean energy under one \nmegawatt, and for certain facilities, property, projects, or equipment \nthat began construction before January 29, 2023, where taxpayers \nmay be eligible to claim the 5 times increase without meeting the \nPWA requirements. Taxpayers are solely responsible for ensuring \nthe PWA requirements are satisfied.\nPrevailing Wage: \nThe Department of Labor (DOL) determines the prevailing wage \nrates for each classification of laborers and mechanics (“labor \nclassification”) in a predetermined geographic area for a particular \ntype of construction. In general, under the prevailing wage \nrequirements, a taxpayer claiming an increased credit or deduction \namount must ensure that laborers and mechanics employed by \nthe taxpayer, contractor, or subcontractor are paid wages at rates \nnot less than the prevailing wage rate for work performed with \nrespect to a qualified facility (or property, project, or equipment, as \napplicable) for the particular tax incentive. The prevailing wage rate \nincludes both the basic hourly wage rate and any fringe benefits \nrate as determined by the DOL. These prevailing wage rates are \nfound in general wage determinations on sam.gov/content/\nwage-determinations. A general wage determination reflects wage \nrates determined by the DOL to be prevailing for a particular type of \nconstruction in a specific geographic area, typically a county. \nIn the absence of an applicable general wage determination or \nif an applicable general wage determination is missing a labor \nclassification, taxpayers, contractors, or subcontractors may \nrequest a supplemental wage determination or an additional \nclassification and wage rate from the DOL.\nRegistered Apprenticeships: \nFor the clean energy tax incentives that are subject to the \napprenticeship requirements, each taxpayer, contractor, \nsubcontractor who employs four or more individuals to perform work \nwith respect to a qualified facility (or property, project, or equipment, \nas applicable) must employ one or more qualified apprentices. \nIn addition, a minimum percentage of the total labor hours of the \nconstruction, alteration, or repair work on the facility must be \nperformed by qualified apprentices from a registered apprenticeship \nprogram. This percentage is 10 percent for construction beginning \nbefore 2023, 12.5 percent for construction beginning in 2023, and 15 \npercent for construction beginning in 2024 or after. \nTaxpayers, contractors, or subcontractors must also meet any \napplicable ratios of apprentices to journeyworkers established \nby the registered apprenticeship program. A good faith effort \nexception may apply when a taxpayer, contractor, subcontractor \nhas requested qualified apprentices from a registered \napprenticeship program and no qualified apprentices are \navailable. To learn more about finding qualified apprentices from a \nregistered apprenticeship program, see Inflation Reduction Act \nApprenticeship Resources.\nRecordkeeping Requirements: \nTaxpayers claiming the increased amount for a particular clean \nenergy tax incentive by meeting the PWA requirements are subject \nto specific recordkeeping requirements. Taxpayers must maintain \nand preserve records necessary to demonstrate compliance with \nthe applicable PWA requirements. Examples include each laborer \nor mechanic’s hourly rates, hours worked, labor classification, \ndeductions from wages, and actual wages paid, among other \nrecords.\nCorrections and Penalties: \nTaxpayers who initially fail to meet the PWA requirements may still \nbe able to claim the increased tax incentive amounts by making \ncertain correction and penalty payments. In general, for failures of \nthe prevailing wage requirements, taxpayers must make correction \npayments for any underpaid wages, plus interest, to the affected \nlaborers and mechanics, and make a penalty payment to the \nIRS. For the apprenticeship requirements, unless they qualify for \nthe good faith effort exception, taxpayers must make a penalty \npayment to the IRS. Enhanced correction and penalty amounts \napply when the taxpayer’s failure is due to intentional disregard. \nProject Labor Agreements: \nPenalties for failures to meet the PWA requirements do not apply \nto taxpayers employing laborers, mechanics, and apprentices \nunder a qualifying project labor agreement that meets certain \nrequirements.\nFor all IRA \nclean energy tax \nincentives, please see \nIRS.gov/CleanEnergy \nfor further details.\nMore Information \nFor more details please also see irs.gov/pwa and Inflation \nReduction Act Department of Labor. See page 2 for a list of \nwhich tax incentives can be increased by meeting the prevailing \nwage and apprenticeship requirements.\n", "The Inflation Reduction Act of 2022 (“IRA”) expanded several clean energy tax incentives and added additional incentives to include increased amounts for \nmeeting the prevailing wage and apprenticeship (PWA) requirements. By paying prevailing wages and using qualified apprentices, taxpayers can increase \nthe base amounts of many clean energy tax incentives, in general, by 5 times. There are limited exceptions available where taxpayers may be eligible to \nclaim the 5 times increase on a particular clean energy tax incentive without meeting the PWA requirements. For more information, please see the table \nbelow and irs.gov/CleanEnergy. \nTax Provision\nDescription\nEnergy Generation & Carbon Capture\nProduction Tax Credit \nfor Electricity from \nRenewables \n(§ 45) \nFor production of electricity from qualified renewable sources, including wind, biomass, geothermal, solar, \nlandfill gas, and trash, hydropower, marine and hydrokinetic energy.\nCredit Amount: 0.3 cents/kilowatt (kW) (1/2 rate for electricity produced from open-loop biomass, landfill gas, and \ntrash); 1.5 cents/kW if PWA requirements are met. 1,2,3,7\nClean Electricity \nProduction Tax Credit \n(§ 45Y, 2025 onwards)\nTechnology-neutral tax credit for production of clean electricity for facilities that are placed in service \nafter 2024. \nCredit Amount: 0.3 cents/kilowatt (kW); 1.5 cents/kW if PWA requirements are met. 1,2,3,6,7\nInvestment Tax Credit for \nEnergy Property \n(§ 48)\nFor investment in renewable energy projects including fuel cell, solar, geothermal, small wind, energy storage, \nbiogas, microgrid controllers, and combined heat and power system property.\nCredit Amount: 6% of qualified investment (basis); 30% if PWA requirements are met. 1,4,5,6,8 \nClean Electricity \nInvestment Tax Credit \n(§ 48E, 2025 onwards)\nTechnology-neutral tax credit for investment in facilities that generate clean electricity and qualified energy \nstorage technologies that are placed in service after 2024.\nCredit Amount: 6% of qualified investment (basis); 30% if PWA requirements are met. 1,4,5,6 \nCredit for Carbon Oxide \nSequestration (§ 45Q)\nCredit for carbon dioxide sequestration for carbon oxide captured and either permanently disposed of, used as \na tertiary injectant for enhanced oil or natural gas recovery, or utilized. \nCredit Amount: $12-36 per metric ton depending on the specified end-use; $60-$180 per metric ton if PWA \nrequirements are met. 1,7 \nZero-Emission Nuclear \nPower Production Credit \n(§ 45U)\nFor electricity from existing nuclear power facilities in operation prior to August 16, 2022. \nCredit Amount (for 2023): 0.3 cents/kWh (reduced rate that goes to zero for facilities whose gross receipts \nexceed a certain amount); 1.5 cent/kWh if prevailing wage requirements are met.1,7 Apprenticeship requirements \ndo not apply.\nManu- \nfacturing\nQualifying Advanced \nEnergy Project Credit \n(§ 48C)\nApplication required\nFor investments in advanced energy projects. A total of $10 billion will be allocated, not less than $4 billion of \nwhich will be allocated to projects in certain energy communities.\nCredit Amount: 6% of taxpayer’s qualified investment; 30% if PWA requirements are met. 1\nFuels\nAlternative Fuel Vehicle \nRefueling Property Credit \n(§ 30C)\nFor alternative fuel vehicle refueling and charging property located in low-income and non-urban areas. Qualified \nalternative fuels include electricity, ethanol, natural gas, liquefied petroleum gas, hydrogen, and biodiesel.\nCredit Amount: 6% of basis for businesses; 30% if PWA requirements are met. ¹\nEnergy Efficiency\nClean Hydrogen \nProduction Tax Credit \n(§ 45V)\nFor qualified clean hydrogen produced at a qualified clean hydrogen production facility.\nCredit Amount: $0.60/kg of qualified clean hydrogen multiplied by the applicable percentage (20% to 100%, \ndepending on lifecycle greenhouse gas emissions rate); amount increases if PWA requirements are met. 1,7\nClean Fuel Production \nCredit \n(§ 45Z, 2025 onwards)\nTechnology-neutral tax credit for domestic production of clean transportation fuels, including sustainable \naviation fuels, beginning in 2025.\nCredit Amount: For transportation fuel which is not sustainable aviation fuel, $0.20/gallon ($1.00/gallon if PWA \nrequirements are met) multiplied by the “emissions factor”; for sustainable aviation fuel, $0.35/gallon ($1.75/gallon \nif PWA requirements are met) multiplied by the “emissions factor”. 1,7\nNew Energy Efficient \nHomes Credit (§ 45L)\nProvides a tax credit for construction and sale or lease of qualified new energy efficient homes (including \ncertain multifamily homes).\nCredit Amount: For a building eligible to participate in the Energy Star Multifamily New Construction (MFNC) \nProgram (qualifying building), the base amount is $500 per dwelling unit for a unit meeting certain MFNC national \nand regional program requirements and $1,000 per dwelling unit for a unit certified as a zero energy ready home \n(ZERH) under the applicable ZERH program. If prevailing wage requirements are met for a qualifying building, \n$2,500 per unit for a unit meeting certain MFNC national and regional program requirements and $5,000 per unit \nfor a unit certified as a ZERH under the applicable ZERH program. Apprenticeship requirements do not apply.1\nEnergy Efficient \nCommercial Buildings \nDeduction (§ 179D)\nProvides a tax deduction for installing certain energy efficient property in a commercial building, as part of \nits interior lighting systems; heating, cooling, ventilation, and hot water systems; or building envelope. \nDeduction Amount: $0.50-$1 per square foot, depending on increase in efficiency (a minimum of 25% energy and \npower cost savings must be achieved in order to qualify). Caps based on deduction taken in preceding years and \ncapped at $1 per square foot. $2.50-$5 per square foot if PWA requirements are met. \nAn alternative deduction is available for building retrofit projects that are expected to reduce a building’s energy \nuse intensity by 25% or more.1,7,9 \nApplicable PWA Clean Energy Tax Incentives \n", "1 Credit or deduction is increased, in general, by 5 times if the taxpayer meets the PWA requirements. Apprenticeship \nrequirements do not apply for §§ 45L and 45U. The PWA requirements do not apply to certain clean energy tax incentives, \nincluding those that began construction (or installation under § 179D) prior to January 29, 2023, or for certain facilities, energy \nprojects, or energy storage technology of less than 1 megawatt when claiming §§ 45, 45Y, 48, and 48E.\n2 Credit is increased by 10% if the project meets certain domestic content requirements for steel or iron, and manufactured \nproducts.\n3 Credit is increased by 10% if located in an energy community.\n4 Credit is increased by up to 10 percentage points for projects meeting certain domestic content requirements for steel or iron, \nand manufactured products.\n5 Credit is increased by up to 10 percentage points if located in an energy community.\n6 Section 168(e) provides favorable depreciation treatment for facilities or property qualifying for this tax credit, and will be \ntreated as a 5-year property for purposes of cost recovery. Taxpayers may have lower taxable income in the earlier years of a \nclean energy investment.\n7 Base credit or deduction amount is adjusted annually for inflation.\n8 See § 48 for more detail and applicable exceptions to the credit rate.\n9 Buildings must be placed in service more than 5 years before the establishment of the qualified retrofit plan in order to qualify.\nPublication 5855 (Rev. 6-2024) Catalog Number 94300H Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p3744a.pdf	0424 Publ 3744-A (PDF)	https://www.irs.gov/pub/irs-pdf/p3744a.pdf	[ "20\n24\nIRA STRATEGIC\nOPERATING \nPLAN \nANNUAL UPDATE SUPPLEMENT\n", "page intentionally left blank\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \ni\nMessage from the Commissioner of Internal Revenue Service \b\n................................................... ii\nContext for the Inflation Reduction Act and the Strategic Operating Plan \b.............................. 1\nVision for a Transformed IRS \b................................................................................................................ 3\nPriorities for Fiscal Years 2024 and 2025 \b.......................................................................................... 9\nObjective 1 \| Dramatically improve services to help taxpayers meet their obligations\nand receive the tax incentives for which they are eligible \b\n............................................... 11\nObjective 2 \| Quickly resolve taxpayer issues when they arise \b\n.............................................................. 19\nObjective 3 \| Focus expanded enforcement on taxpayers with complex tax filings\nand high-dollar noncompliance to address the tax gap \b................................................. 20\nObjective 4 \| Deliver cutting-edge technology, data, and analytics to operate more effectively \b... 22\nObjective 5 \| Attract, retain, and empower a highly skilled, diverse workforce\nand develop a culture that is better equipped to deliver results for taxpayers \b........ 24\nFunding the Transformation \b................................................................................................................. 27\nAPPENDIX 1: Strategic Operating Plan Accomplishments \b......................................................... 33\nAPPENDIX 2: Shared Service Support for the Strategic Operating Plan \b................................ 39\nAPPENDIX 3: Budget and Performance Details \b............................................................................. 40\nAPPENDIX 4: Implementation Roadmap for the Strategic Operating Plan \b\n............................ 51\nCONTENTS\n", "ii \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nMessage from the Commissioner of Internal Revenue Service\nThis is a historic time at the IRS. As laid out in our Strategic Operating Plan, \nour vision for a transformed IRS is that: \n•\t All taxpayers can meet all of their responsibilities, including all interac\ntions with the IRS, in a completely digital manner if they prefer\n•\t Noncompliant taxpayers, in particular the largest and most complex \nfilers, pay what they owe because the IRS has the workforce and \nadvanced technology needed to enforce fairness in the tax system and \nnarrow the tax gap\nYou will see in this document that we have made tremendous progress \ntoward realizing the goals of the plan, and work continues to accelerate. \nWe have made fundamental changes that have improved taxpayer services, brought new fairness to \ncompliance efforts, and launched important changes to our technology. We are making a difference to \ntaxpayers and the nation, and the improvements at the IRS are just beginning. \nThe changes outlined in this report are a stark contrast to the years of under-funding that deteriorated \ntaxpayer service and tax enforcement, frustrating taxpayers, the tax community and IRS employees alike. \nThe funding provided by the Inflation Reduction Act (IRA) in August 2022 creates a unique opportunity \nto realize a future of tax administration that meets the evolving needs of taxpayers. This opportunity is \nimportant for the future of the IRS, the nation, and especially the taxpayers we serve.\nThe IRA provides the IRS with tens of billions of dollars during the next decade to significantly improve the \nway we serve the public, ensure fair enforcement of tax law, and generate the revenue needed to fund our \ncountry’s vital activities. This funding enables the IRS to make meaningful investments in our employees \nand technology. We are transforming the American tax administration system into one that is modern, \ncapable of adapting to this digital age, and serving the evolving needs of the taxpayers of our great nation. \nAs I consider the world in which we live and what we expect to do digitally—on our phones and tablets, \nwithout paper, from wherever we are in the world—I have come to realize that the modernization of the \nIRS is a generational imperative. And, ensuring that the IRS stays on pace with an ever-increasing digital \nworld is just part of what we hope to achieve. Our race to catch up with the modern economy, if we can \ncomplete it with sustained funding, will unlock three critical results: \n•\t It unlocks our ability to ensure access, engage in communities and make tax administration work better;\n•\t It unlocks our ability to increase accountability for those that seek to inappropriately exploit the tax \nsystem; and\n•\t It unlocks our ability to build trust and increase fairness in the IRS and the tax system. \n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \niii\nWe have an opportunity to build a 21st century tax agency to serve the American people in the manner \nthey expect—and the level they deserve. \nIt is not lost on us that the decisions and actions of the IRS affect the lives of every American—directly and \nindirectly. Those are the stakes in this effort to solve what has, for too long, been unsolvable—to undertake \nthe most important tech-enabled transformation of a government agency in U.S. history. \nCatalyzed by historic funding—and guided by the commitment to help taxpayers—we can transform the \nIRS for the 21st century. We can meet taxpayers where they are, support them to meet their obligations \nand make tax administration work better. We can increase accountability for those who try to exploit the \ntax system, build trust and increase fairness. And, we can better serve the country and taxpayers in the \nyears and decades to come.\nSincerely,\nDaniel I. Werfel\nCommissioner of Internal Revenue\n", "page intentionally left blank\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n1\nCONTEXT\nContext for the Inflation Reduction Act and the Strategic Operating Plan\nThe funding provided by the Inflation Reduction Act (IRA) creates a unique opportunity for this nation to realize a \nfuture of tax administration that meets the evolving needs of taxpayers. Prior to the IRA, the Internal Revenue Service \n(IRS) had been significantly underfunded, with a budget reduction of 18% in real terms from 2010 to 2021. The IRA \nprovides the IRS with tens of billions of dollars over a decade to significantly improve the way we serve taxpayers, \nensure fair enforcement of tax law, modernize our technology, and collect hundreds of billions of dollars to fund our \ncountry’s vital activities. This funding enables the IRS to finally make meaningful investments in our employees and \ntechnology, evolving the American tax administration system into one that is modern, capable of adapting to this \ndigital age, and trusted by the public. \nAfter the passage of the IRA, the U.S. Department of the Treasury and the IRS developed the Strategic Operating \nPlan (or the “Plan”) to guide this large-scale transformation and transparently show the American public, Congress, \nand other stakeholders how we plan to use this funding. Published in April 2023, the Plan outlines five major objec\ntives to carry forward this transformation. Through the course of implementing the Plan in the first year, the IRS further \nrefined the vision and the near-term priority efforts to get there. A key component of this work was the development \nof plain language outcomes, aligned to the five objectives in the Plan, with priority efforts and key results to deliver \nover the next two years. These outcomes will be embedded throughout this update.\nObjective 1\nDramatically improve services to help taxpayers meet their \nobligations and receive the tax incentives for which they are eligible\n• Enhance Live Assistance\n• Expand Online Services\n• Accelerate Digitalization\n• Improve Employee Tools\nObjective 2\nQuickly resolve taxpayer issues when they arise\n• Simplify Notices\n• Disrupt Scams\nObjective 3\nFocus expanded enforcement on taxpayers with complex tax filings \nand high-dollar noncompliance to address the tax gap\n• Ensure Fairness in Enforcement\nObjective 4\nDeliver cutting-edge technology, data, and analytics to operate more \neffectively\n• Modernize Foundational IT\nObjective 5\nAttract, retain, and empower a highly skilled, diverse workforce \nand develop a culture that is better equipped to deliver results for \ntaxpayers\n• Enhance Human Capital and \nCulture\nThe plan was published with a commitment from the IRS Commissioner to provide annual progress updates to the \npublic. To meet that commitment, we have published the IRA Strategic Operating Plan: Annual Update, which is \navailable in full in Appendix 1. This report provides additional detail on the future of the plan, across three major areas: \n•\t Vision for a transformed IRS \n•\t Priorities for Fiscal Year 2024 and Fiscal Year 2025\n•\t Budget and staffing\nIn addition, more can be found regarding the Strategic Operating Plan (IRS Inflation Reduction Act Strategic \nOperating Plan \| Internal Revenue Service), on the Treasury Inflation Reduction Act website (Inflation Reduction \nAct \| U.S. Department of the Treasury), and regular reporting on IRS Inflation Reeducation Act spending (IRS \nfinancial reports \| Internal Revenue Service).\n", "page intentionally left blank\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n3\nVision for a Transformed IRS \nThe Strategic Operating Plan laid out the following goals for the future of federal tax administration:\nWe will make it easier for taxpayers to meet their tax responsibilities and receive tax incen\ntives for which they are eligible. We will adopt a customer-centric approach that dedicates \nmore resources to helping taxpayers get it right the first time, while addressing issues in \nthe simplest ways appropriate. We will address noncompliance, using data and analytics \nto expand enforcement in certain segments. We will become an employer of choice across \ngovernment and industry. These changes will enable us to serve all taxpayers more equitably \nand in the ways they want to be served.\nAfter a year of implementation and operationalization we have honed those goals into a clear and concise articulation \nof the future of taxpayer service. With the support of IRA funding, our vision for taxpayer service is that:\nAll taxpayers can meet all of their responsibilities, including all interactions with the IRS, in a \ncompletely digital manner if they prefer.\nWe arrived at this vision because it has become abundantly clear that to bring the IRS into the modern era, we \nneed to become a digital-first agency. Digital-first processes and technologies will enable us to be more nimble in \nthe administration of complex tax laws, and will enable us to evolve along with taxpayer needs and expectations. \nWhile the IRS will maintain non-digital options to ensure accessibility to all, we must meet taxpayers where most of \nthem want to be – online. Many taxpayers want to interact with the IRS entirely digitally, as they can with commercial \nfinancial institutions. By simultaneously digitalizing internal processes, we will also reduce time-consuming, manual \nprocesses and free up employees to focus on more complex issues, such as helping victims of scams. Digitalizing \nalso reduces errors, which is beneficial for both taxpayers and the IRS.\nOur vision for fairness in enforcement, supported by IRA funding, is that: \nNoncompliant taxpayers, in particular the largest and most complex filers, pay what they owe \nbecause the IRS has the workforce and advanced technology needed to enforce fairness in \nthe tax system and narrow the tax gap. \nWe arrived at this vision because, even with improved taxpayer service, some taxpayers do not pay what they owe. \nThe rising breadth and complexity of tax administration, coupled with the sophisticated ways some taxpayers attempt \nto evade their obligations, have outpaced our resources and our ability to monitor compliance and narrow the gap \nbetween taxes owed and taxes collected. Achieving this vision means we will have the workforce and advanced \nanalytics needed to select the right cases for enforcement action, ensure the proper amount of tax is paid, and \npromote future compliance. In line with Treasury’s directive, small businesses and households earning $400,000 or \nless will not see audit rates increase relative to historical levels. \nIn order to achieve our vision for taxpayer service and enforcement, we will need to continue investing in foundational \ncapabilities and modernize our core IT components, in addition to transforming our human capital processes and \ntechnology, as part of our ongoing investment in the IRS workforce. \nVISION\n", "4 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nVISION\nVision for Taxpayer Service \nWe are making progress toward the ideal future state, thanks to funding from the IRA. The exhibit below visualizes \nkey initiatives in taxpayer services that will make this a reality.\nExhibit 1: Transformation initiatives improve customer experience while freeing up employee capacity\nBelow are brief descriptions of each key initiative: \n•\t Call Center Modernization: Immediately after passage of the IRA, we used the funding to hire thousands of \nnew customer service representatives to ensure that call centers were well-equipped to handle call volume. \nThe results were almost immediate. The IRS was able to reduce wait times and increase the level of service \non our main phone line to 84% during filing season in 2023, and in 2024 our service level again increased to \n88%. This represents a five-fold increase from the phone service levels seen during the pandemic era period, \nwhen the level of service was at just 15% in 2022. In 2024, we are also focused on leveraging technology, \nsuch as voicebots, that will route calls based on human language to make the call centers even more efficient. \nAutomated answering of calls frees up employees from answering basic questions addressed by bots, and \nallows taxpayers to obtain faster service. \n•\t Paperless Processing Initiative: Announced in August 2023, the Paperless Processing Initiative takes a \nmajor step toward the taxpayer service vision by giving taxpayers options to digitally submit correspondence to \nthe IRS. Internally, we are also working to digitize paper processing end-to-end so that manual, paper-based \nworkflows can be reduced or eliminated entirely. This will improve the speed of processing and deliver faster \nresults for taxpayers.\n•\t Simple Notice Initiative: Announced in January 2024, the Simple Notice Initiative is simplifying notices to help \ntaxpayers easily understand their situation and take action. We are also working to make notices available to \ntaxpayers online and, if a taxpayer response is needed, offer a seamless process to digitally respond back to \nthe IRS. Having digital versions of notices online will also help taxpayers verify that the notices they receive in \nthe mail are legitimate. \nIRS Taxpayer Service: Future State Vision \nEmployee capacity to focus on the most complex taxpayer situations\nOnline Service Enhancements\nCall Center Modernization\nSimple Notice Initiative\n…reduction in time-consuming manual processes at IRS\n…fewer calls requiring live assistance\nTaxpayers use IRS’s online tools to access information in real-time, and \ncan choose to resolve issues via online self-service, resulting in…\nTaxpayers access notices online, understand what the notice \nsays, and follow clear instructions on actions they need to \ntake, resulting in…\nTaxpayers have digital submission options, and end-to-end \nworkﬂows within the IRS are digitized so processing is \nfaster, resulting in…\nTaxpayers get answers quickly from helpful \nautomated voicebots, resulting in… \nPaperless Processing Initiative\nCustomer experience and satisfaction\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n5\nVISION\n•\t Online Service Enhancements: The IRS already has popular and convenient online tools that help taxpayers \nreceive status updates, resolve issues, view historical records, and more. With IRA funding, we have made \nenhancements to tools such as Where’s My Refund? and Online Accounts for individuals, businesses, and tax \nprofessionals. Our vision is to have online self-service options for all taxpayer needs. Future investments into our \ntechnology will further enable taxpayers to access their information in real-time. \n The result of achieving this vision is twofold: \n•\t First, it will significantly improve taxpayer experience, satisfaction and ultimately trust in the IRS. Today, many \ntaxpayers expect to handle all of their financial transactions online. While taxpayers will continue to have the \noption to file their tax returns on paper or reach the IRS by phone or mail, our vision is to offer a seamless and \nconvenient digital experience to the large number of taxpayers that prefer online. \n•\t Second, it will increase employee capacity for areas where taxpayers need the most help. As we provide \ntaxpayers with the capability to engage with us online, call volume will decline. As we receive more infor\nmation digitally and continue automating end-to-end processes, processing speeds will increase. This frees \nup employee capacity and allows the IRS to focus our resources on taxpayers with more complex issues who \nneed the most help, especially in addressing tax scams and schemes, and claiming credits and deductions. \nVision for Fairness in Enforcement \nThe exhibit below shows key initiatives are already in flight to make this vision a reality.\nExhibit 2: Transformation initiatives narrow the tax gap while driving up employee capacity and capability\nIRS Enforcement: Future State Vision \nEmployee capacity and capability to tackle increasingly complex compliance situations\nAdvanced Compliance Analytics\nEnforcement Hiring & Training\nAlternative Interventions for Emerging Concerns\nIncrease employee capability\nIncrease employee capacity\nHarness data and invest in tools and technology to: \n• Optimize case selection to identify highest risk cases\n• Improve case assignment to match each case to best equipped agent\n• Identify emerging compliance issues\n• Ensure fairness\nInvest in modern, alternative interventions for emerging \nissues, such as digital assets, listed transactions, etc.\nExpand compliance programs in areas such as large \ncorporations, large partnerships, wealthy taxpayers, etc. \nIncrease enforcement workforce to reverse \n10+ years of inability to maintain adequate \nstafﬁng; invest in training\nLarge Corp, Partnerships, High Income & High Wealth\nTaxpayer compliance / Narrowing tax gap\n", "6 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nVISION\nBelow are brief descriptions of each key initiative: \n•\t Enforcement Hiring & Training: Years of underfunding the IRS resulted in insufficient staff to address noncom\npliance. The IRS is already working quickly to expand its enforcement workforce through hiring in critical staffing \npositions, such as revenue agents, revenue officers, and tax specialists. Combined with investment in employee \ntraining and new technology and tools, our workforce will be better equipped to cover complex, high-dollar \nareas of taxation, including complex partnerships and wealthy non-filers.\n•\t Large Corporations, Complex Partnerships, High Income & Wealth: Most taxpayers comply with their \ntaxpaying responsibilities, with approximately 85% of taxes paid voluntarily and on time. However, budget cuts \nhave prevented the IRS from keeping pace with increasingly complex issues and complex returns from those \nthat do not comply. We have not had the resources to fully assess risks, such as those relating to large corpo\nrations, complex partnerships structures, and high-income and high-wealth individuals. The IRS is taking swift \naction to address this and ensure that taxpayers pay what they owe. For example, the IRS recently engaged \n125,000 high-income non-filers who have failed to file federal income tax returns since 2017 and opened \n76 new examinations of the largest partnerships in the U.S. A fully funded IRS can respond to noncompliant \ntaxpayers more efficiently; such actions will also deter future potential noncompliance and encourage continued \nvoluntary compliance.\n•\t Alternative Interventions for Emerging Concerns: The IRS recognizes that traditional audits are just one \nway to enforce the tax law, and that we can encourage voluntary compliance through more novel, often more \nefficient means. For example, the IRS is sending out alternative interventions such as compliance alerts to large \npartnerships with balance sheet discrepancies, and to large corporations suspected of transfer pricing tactics. \nThe future of enforcement will involve more of these non-audit measures to encourage voluntary compliance. \n•\t Advanced Compliance Analytics: The IRS will use enhanced data and analytics capabilities to select \ncompliance cases based on highest risk of noncompliance, focused on high-income individuals, large corpo\nrations, and complex partnerships, and choose enforcement actions for those populations predicted to be the \nmost effective. The IRS will also use data and analytics to ensure fairness across all tax segments.\nThe result of achieving this vision is twofold: \n•\t First, we increase taxpayer compliance by boosting enforcement capacity. Lack of funding over the last \ndecade has caused the IRS to fall behind in some compliance areas. IRA funding is now enabling the rapid \nhiring of enforcement employees to rebuild the workforce. Specifically, we are hiring accountants, lawyers, \ndata scientists, engineers, and other tax experts focused on high-income taxpayers, large corporations, and \ncomplex partnerships. \n•\t Second, we further rebalance our enforcement focus to boost enforcement capability for the most \ncomplex, high-income taxpayers. Advanced compliance analytics will ensure the IRS is detecting high risk \nnoncompliance effectively and will empower employees to work more efficiently. This will ensure the IRS has \nthe capability needed to tackle new issues as the tax administration landscape continues to become more \ncomplex. We will also invest in training so that our workforce has the necessary capabilities to tackle increased \ncomplexity. Better analytics will also allow IRS to minimize auditing taxpayers where they are found to be \ncompliant upon completion of the audit, avoiding time-consuming audits and focusing resources on noncom\npliance among complex, high-income taxpayers. \nThe initial steps of this vision are being carried out with the current IRA funding and tangible benefits for taxpayers \nhave already been secured. However, sustained funding is the only way to achieve this complete vision and deliver \ntaxpayer focused transformations into the future. Otherwise, the IRS must navigate tough choices around funding \nand prioritization that will slow progress.\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n7\nVISION\nBefore IRA, the IRS’s operating budget fell by 18% in inflation-adjusted dollars between 2010 and 2021 while the \nnumber of returns filed increased by 13%. This underfunding led to low levels of service and antiquated technology \nthat failed to keep pace with the digital age. Taxpayers could not reach the IRS by phone or by other means. The lack \nof investment also resulted in a significant reduction in examination coverage and slowed the process of collecting \ntaxes that were owed. Now, thanks to investments funded by the IRA, the IRS has made significant progress in \nimproving taxpayer services, including being staffed sufficiently to answer the phone when taxpayers call during filing \nseason. The IRS has also provided tools to allow taxpayers to resolve their own questions electronically if they prefer. \nBy beginning to rebuild our collection workforce, the IRS has also already collected hundreds of millions in taxes \nfrom millionaires who willfully avoided paying what they owe and started examinations on thousands that failed to file \ncorrect returns or willfully failed to file at all. \nWithout sustained funding, the IRS will not be able to achieve the vision outlined in this report. As IRA appropriations \nare fully spent, the IRS faces multiple funding crises over the next several years, if inadequate levels of discretionary \nfunding once again result in underinvestment and service gaps. Without help from Congress, taxpayers will have a \ndifficult time finding someone at the IRS to talk to for help in FY 26. The consequences will be a return to the low \nlevels of service, technology that does not fully reflect the digital world we live in, and a return to low audit rates that \nallow some taxpayers to avoid paying what they owe.\n \n", "page intentionally left blank\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n9\nPriorities for Fiscal Years 2024 and 2025 \nThis section outlines the major outcomes and priority efforts for Fiscal Years 2024 and 2025 aligned to the five objec\ntives of the Plan. However, it is not the exhaustive set of IRA-funded transformation activities. As our detailed planning \nand implementation process proceeds, we will adjust the timing and sequencing of delivery milestones as we identify \nadditional work. The Exhibit below demonstrates some of the major steps over the next two years on the path to \nthe IRS vision. Moreover, fully achieving this vision will take multiple years of steady annual budget funding, including \nfunding for inflationary increases and pay raises (described as “maintaining current levels”). With the establishment of \nthis outcome structure, the IRS will begin to measure progress against the successful delivery of the priority efforts \nand results associated with these outcomes.\nPRIORITIES \n", "10 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nPRIORITIES\nExhibit 3: The Path to a Transformed IRS\nBefore IRA\nFY24 Priorities\nFY25 Priorities\nFuture state\nObj 1\nEnhance\nLive Assistance\nTaxpayers spend \nhours on hold \nlistening to elevator \nmusic \nDuring filing season reach \nan 85% level of service on \nmain phone lines with an \naverage wait time of <5 min, \ncall back option for longer \nwait; 8,000 more hours of \nin-person assistance\nMaintain FY24 level of \nservice, improve efficiency \nin call centers with better \nforecasting and scheduling \ntools, expand voicebots \nand chatbots \nWhen taxpayers need us, \nthey can easily reach us \nfor live assistance\nExpand\nOnline Services\nIRS far behind what \ntaxpayers experience \nwith other financial \ninstitutions (e.g., \ncommercial banks) \nEnhance payment options \nin Individual Account; \nProvide more detailed info in \nWhere’s My Refund; stand up \nBusiness Tax Account\nContinue to expand \nIndividual, Tax \nProfessional, and \nBusiness Tax Accounts \n(e.g., additional two way \nmessaging)\nTaxpayers can complete \nall interactions with IRS \nonline if they choose and \nsee comprehensive up to \ndate info on tax status\nAccelerate \nDigitalization\nUnprocessed paper \nreturns filling \nIRS hallways and \ncafeterias \nLaunch Document Upload \nTool, giving taxpayers option \nto submit paper digitally \nto the IRS; replace aged \nscanning equipment\nScan at point of entry \nvirtually all paper-filed tax \nand information returns; \ndigitize priority processes \nfrom end-to-end\nA paperless tax system \nend-to-end that speeds \nup processing time and \nputs an end to paper \nbacklogs\nImprove \nEmployee Tools\nWorkforce starved \nof resources and \ntools needed to meet \ntaxpayer needs\nReplace and update aging \ntools; define requirements \nfor Taxpayer 360 (integrated \nview of taxpayer data) \nLaunch initial deployment \nof Taxpayer 360\nFully equipped, \nempowered, and \nengaged workforce ready \nto serve\nObj 2\nSimplify \nNotices\nLong and complex \nnotices that are \ndifficult to understand \nand action \nRedesign at least 20 high \nvolume notices\nRedesign up to 200 \nnotices, capturing 90% \nof all notice volume for \nindividual taxpayers, using \nmodern, user-friendly \nformat and language\nSimple, actionable \nnotices for individuals \nand businesses; digital \nnotices available in \nonline accounts\nDisrupt\nScams\nVulnerable \npopulations on their \nown as scam artists \nseek to exploit them\nWork with tax software \nproviders to stop potential \nscams at time of filing\nEnhance analytics to \nidentify tax return scams \nprior to issuing refunds; \nimprove victim assistance \nPersonalized and \nproactive notifications \nto dismantle scams \nand provide support for \nvictims\nObj 3\nEnsure \nFairness in \nEnforcement\nInsufficient funding \nlimits ability to audit \nnoncompliance\nHire revenue agents, revenue \nofficers, and tax specialists \nto boost enforcement \ncapacity\nContinue to grow \nenforcement workforce; \ninvest in employee training \nand better compliance \nanalytics\nNoncompliant taxpayers \npay what they owe\nObj 4\nModernize \nFoundational \nIT, Expand Data \n& Analytics \nLegacy systems \nrunning on antiquated \ncoding language, data \nis difficult to access \nand analyze in real-\ntime \nInitiate modern individual \ncore tax processing in \nparallel with Individual \nMaster File. Ensure critical \ndata is available for \nresponsible use of advanced \nanalytics and innovation \nProcess filing season 2025 \nindividual tax returns using \nmodern coding languages; \nestablish centralized and \nlinked access to near-real-\ntime operational data\nTechnology is modern, \nscalable, and easy to \nmaintain to meet IRS \nmission. Data is easily \naccessible and used in \nan innovative way\nObj 5\nEnhance \nHuman Capital \n& Culture\nBudget limits \nability to attract, \nretain, develop, and \nempower our people\nExpedite time to hire; update \nonboarding and orientation \nprograms; invest in training\nContinue hiring for critical \npositions; invest in \ntechnology to strengthen \nworkforce planning\nEmployer of choice \nin public and private \nsectors \n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n11\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nObjective 1 \| Dramatically improve services to help taxpayers meet their \nobligations and receive the tax incentives for which they are eligible\nEnhance Live Assistance \nThe IRS is committed to improving overall service for taxpayers by applying IRA funding to enhance all available live \nassistance options. This will result in improved service for both call centers and in-person engagement facilities, \nincluding IRS Taxpayer Assistance Centers (TACs) and Volunteer Income Tax Assistance (VITA) locations. With the \nIRA funding currently available to the IRS, the agency estimates it can maintain the taxpayer services workforce at the \nlevel required to deliver exceptional service in FY 2025, but will not be able to sustain these efforts through FY 2026. \nCurrently it is estimated that the 85% level of service target for the 2025 filing season will necessarily drop to less than \n30% in FY 2026 once IRA resources are exhausted (absent additional future funding), meaning that less than three \nout of every 10 taxpayers will get through to the IRS when they call.\nOutcome: When taxpayers call the IRS, they are able to reach an agent in a timely \nmanner and have high levels of satisfaction with the interaction\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Maintain 85% Level of Service on the main taxpayer \nhelpline during the filing season (achieved 88% Level \nof Service)\n \n \n \n \n9 Achieve average call wait time of <5 minutes on the \nmain taxpayer helpline during filing season (achieved \n3-minute average wait time)\n \n \n \n \n9 Provide a callback feature to 95% of callers on \npriority phone lines to reduce wait times\n• Maintain or improve Level of Service, call wait time \nand callback targets during filing season \n• Transition operations to a more efficient future state \nbased on improved call volume forecasting, dynamic \nscheduling, and coordination across available live \nassistance options (e.g., phone, live online chat, and \nin-person support) \nOutcome: Simultaneous to call center improvements, paper processing speeds are kept \nat high levels\n2024 Priority Efforts\n2025 Priority Efforts\n• Reduce backlog of individual amended returns by 5% \nversus prior year \n• Continue improvement on amended returns \nprocessing speed and explore additional \nopportunities\nOutcome: Taxpayers can schedule a timely appointment for face-to-face support across \nall geographies\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Increase staffing at more than 350 TACs across \nthe nation to provide an additional 8,000 hours of \nin-person support (provided an additional 11,000 \nhours)\n• Maintain expanded staffing levels at TACs\n• Expand utilization of “Pop-up Live Assistance \nCenters” to serve rural areas and other areas not \nlocated near a TAC\nLegend:\n \n \n \n \n9 Completed\n• Pending\n", "12 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nOutcome: Taxpayers in underserved communities have increased access to IRS services\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Selected VITA sites will offer free tax return \npreparation assistance to taxpayers who participate \nin the “gig” or small business economies\n \n \n \n \n9 Increase the number of returns prepared by Volunteer \nIncome Tax Assistance (VITA) and Tax Counseling for \nthe Elderly (TCE) sites by 200,000\n \n \n \n \n9 Execute Direct File pilot, ensuring access for people \nwith disabilities, Spanish speakers, and taxpayers \nusing mobile devices\n• Expand service through VITA partnerships and \nprovide free tax return preparation assistance through \ncommunity partners\n• Leverage outreach channels to ensure taxpayers \nare fully aware of all available credits and benefits, \nincreasing uptake for those eligible\nA Closer Look: Helping taxpayers claim the credits and deductions for which they are \neligible \nThe IRS is committed to helping taxpayers understand and claim the credits and deductions they are eligible for. \nMany taxpayers are unaware of tax credits and deductions for which they are eligible or face other barriers keeping \nthem from claiming them. For example, the IRS estimates that in Tax Year 2020, there were 5.4 million eligible \ntaxpayers who did not claim the Earned Income Tax Credit, resulting in an estimated 7.6 billion dollars left unclaimed.\nTo follow through on this commitment, the IRS has developed three principles to organize and motivate our work. As \nillustrated below, the IRS has also identified examples of successful past efforts consistent with these principles that \nthe IRS will build on as it identifies and pursues additional ways to follow through on its commitments and improve \naccess to crucial tax benefits.\n1.\t Make it simpler and easier for eligible taxpayers to claim credits to which they are entitled \nWhere the IRS has the information and authority it needs to accurately make payments to eligible taxpayers without \nseeking additional information, consider doing so. \n•\t Example: The American Rescue Plan, enacted in March 2021, legislated that the IRS exclude up to $10,200 \nof unemployment compensation from income. The IRS reviewed returns filed before the ARP was enacted, \ndetermined the correct amount of unemployment compensation to be included in income, and paid necessary \nrefunds automatically, reducing burden for both taxpayers and the IRS compared to requiring amended returns. \nThe IRS paid nearly 12 million refunds with an average amount of $1,232.\n•\t Example: The IRS routinely makes adjustments during return processing that may increase a taxpayer’s refund \nand, if so, pays the higher refund automatically, again reducing both taxpayer and administrative burdens. \nWhere the IRS needs a small amount of additional information to automate payments, consider simplified procedures \nor modest form changes to collect that information.\n•\t Example: In 2021, the IRS implemented the Child Tax Credit Update Portal to allow taxpayers to provide \nupdated information that would allow the IRS to more accurately determine their Advance Child Tax Credit \npayments. \n•\t Example: The CARES Act, enacted in March 2020, called upon the IRS to issue Economic Impact Payments \n“as rapidly as possible.” To enable this, the IRS established a non-filer tool to enable people who don’t normally \nfile a tax return to register for Economic Impact Payments. \n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n13\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nWhere the IRS rules or practices create frictions and burdens, such as requiring paper filing, evaluate and work on \nchanges to those rules. \n•\t Example: As part of the Paperless Processing Initiative, the IRS has made additional forms eligible for electronic \nfiling, including forms 4626, 7203, 7205, 7207, 7208, 7210, 8332, 8936, 8985, and 8986.\nMove to simpler eligibility requirements, documentation, and filing processes where legally allowable.\n•\t Example: In 2021, the IRS established a simplified filing procedure to facilitate take-up of the Advance Child Tax \nCredit, third-round Economic Impact Payments, 2020 Recovery Rebate Credit, and Additional 2020 Recovery \nRebate Credit.\n2.\t Track success in increasing credit uptake by eligible filers\nCalculate the credits gap, including across demographic and geographic disparities. Determine metrics for efforts to \nnarrow the credits gap. \n•\t Example: In 2024, the IRS is estimating for the first time the credits gap for the Child Tax Credit, the Premium \nTax Credit, and others. Previously, the IRS has focused exclusively on the Earned Income Tax Credit gap.\n3.\t Increase awareness\nWhere the IRS has strong reason to suspect a taxpayer is eligible for a credit or deduction, conduct proactive \noutreach through different modes of communication that meet taxpayers where they are.\n•\t Example: In October 2022, the IRS sent letters to more than 9 million individuals and families who appeared to \nbe eligible for the 2021 Recovery Rebate Credit, the Child Tax Credit, or the Earned Income Tax Credit. \n•\t Example: In November 2023, the IRS sent over 1.8 million reminder letters to individuals who received the \nadvanced Child Tax Credit but did not file a 2021 return and could be eligible to claim the other 50% of the \nexpanded Child Tax Credit. \nContinue to expand partnerships with tax software companies, paid preparers, philanthropies, employers, state and \nlocal governments, and others to increase awareness of eligibility for tax credits and deductions. \n•\t Example: In January 2024, the IRS launched a new annual Tax Professional Awareness initiative to educate tax \nprofessionals on refundable credit eligibility requirements and inform them of their due diligence requirements to \nhelp taxpayers receive credits. \n•\t Example: The IRS has a data sharing program with states that have state Earned Income Tax Credits to inform \npotentially eligible taxpayers about the Earned Income Tax Credit. The IRS will partner with any states that have \nEITC programs and are interested in conducting additional outreach to eligible taxpayers who have received \ninitial IRS notices. \n", "14 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nExpand Online Services\nToday’s taxpayers expect and deserve a level of online capabilities similar to what they receive from their banks \nand financial institutions. Enhancing IRS online capabilities, coupled with the Live Assistance efforts, will enable the \nIRS to provide taxpayers improved options to voluntarily comply with their tax obligations, improve IRS efficiency in \nprocessing their tax returns and other tax documents, and ensure taxpayers receive information in ways that meet \ntheir needs. Specifically, Individual taxpayers, business taxpayers, and tax professionals will all be provided access \nto secure online accounts and self-service tools that will allow them to view account and profile information, make \nchanges, interact with the IRS, and manage preferences for payments, refunds, and communications. The IRS will \ncontinue prioritizing privacy and security, first and foremost, as we enhance online services.\nOutcome: Individual taxpayers can perform most of their required interactions with the \nIRS through their Individual Online Account\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Execute Direct File pilot \n• Assess impact of Direct File pilot\nExpand capabilities of Individual Online Account:\n \n \n \n \n9 Schedule and cancel payments\n \n \n \n \n9 View cancelled and returned payments \n \n \n \n \n9 Notification of undeliverable mail\n \n \n \n \n9 Expand and revise payment plans\n \n \n \n \n9 Adding additional 25+ features, improving online \nfunctionality \nImprove Where’s My Refund? tool:\n \n \n \n \n9 Allow taxpayers to see more detailed refund status \nmessages in plain language\n \n \n \n \n9 Ensure Where’s My Refund? works seamlessly on \nmobile devices\nConsider expansion of Direct File based on lessons \nlearned and feedback from 2024 pilot \nContinue expansion of Individual Online Account \ncapabilities:\n• View digital copies of most notices and letters \n• Allow individual taxpayers to access digital, mobile, \nand adaptive forms\n• Provide status updates, such as changes in refund \nstatus \n• Expand secure two-way messaging \n• View last year’s tax return forms and information \nreturns\nOutcome: Businesses can perform most of their required interactions with the IRS \nthrough their Business Online Account\n2024 Priority Efforts\n2025 Priority Efforts\nExpand capabilities of the Business Tax Account:\n \n \n \n \n9 Enable sole proprietorship access and activities \nlike: viewing business balance due, business tax \nrecords, viewing select digital notices, requesting a \ntax compliance check, and giving account access to \ntheir employees\n \n \n \n \n9 Allow businesses to register for clean energy credits \n(if eligible)\n \n \n \n \n9 Allow partnerships and S-Corps to use this online \naccount\n \n \n \n \n9 Enable the viewing of certain digital notices and \nletters \nContinue expansion of capabilities:\n• View digital copies of additional notices and letters \nonline\n• View and manage payments \n• Enable authorization of third-party access to \naccounts for filing purposes\n• Enable Single Member LLC access and activity \n• Add additional functionality for both Partnerships and \nS-Corps\n• Allow a sole proprietor to take additional actions \nsuch as viewing business balance due, business tax \nrecords, requesting a tax compliance check, and \ngiving account access to their employees\n• Allow businesses to view their transcripts\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n15\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nOutcome: Tax professionals can perform most of their required interactions with the IRS \nthrough their Tax Professional Online Account\n2024 Priority Efforts\n2025 Priority Efforts\nExpand capabilities of the Tax Pro Account:\n \n \n \n \n9 Individual tax professionals can initiate Power of \nAttorney (POA) / Tax Information Authorization (TIA) \nfor business clients \n \n \n \n \n9 View balance due for authorized clients\n• View payment activity pending, scheduled and post \npayment\n• Make payments on behalf of individual clients\nContinue expansion of capabilities:\n• Link to a business Centralized Authorization File \n(CAF), enabling tax professionals to access their \nclients’ data and take action on behalf of a client\n• Initiate POA/TIA for individual clients\n• Enable authorized tax professionals to make \npayments on behalf of a sole proprietor\n• Enable authorized tax professionals to make and \nmodify payments on behalf of individual clients\n• Provide status updates (e.g., changes in refund status)\n• Make payments and set up payment plans on behalf \nof their clients\nA Closer Look: Direct File \nIn March, following weeks of successful testing, the IRS launched the new Direct File Pilot to the general public.\nDirect File provided a free, secure option for taxpayers with simple tax situations in 12 states to file their taxes directly \nwith the IRS. Direct File is designed to be easy to use and works as well on a smartphone as it does on a laptop, \ntablet, or desktop computer. The software details the math involved so that taxpayers can be sure that their return \nis accurate, and live customer service support (including both live chat with customer service representatives and \nchatbots) is available. \nWhile Direct File supported limited tax situations this Filing Season, 19 million taxpayers were eligible to use the tool \nthis Filing Season. Examples of taxpayers who were eligible to use Direct File this Filing Season include:\n•\t A parent with W-2 income that claims the Earned Income Tax Credit and Child Tax Credit.\n•\t A recent graduate with W-2 income, who pays student loan interest.\n•\t A retired senior citizen with Social Security income. \nOver a hundred thousand taxpayers have successfully used the system, and early results have indicated that \ntaxpayers like the ease and convenience of the tool. Through this pilot, we have learned valuable lessons about what \npeople expect in a digital service and how we can better serve them in the years ahead. \n", "16 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nAccelerate Digitalization\nA significant lever for transforming tax administration is the shift to a digital experience and a paperless IRS. By \nproviding taxpayers opportunities to submit forms and documents to the IRS electronically, digitizing the paper IRS \ncontinues to receive at point of receipt, and enabling better data extraction and downstream processing, the IRS will \ngreatly enhance the taxpayer experience, while enabling efficiencies for both taxpayers and IRS employees. \nOutcome: Taxpayers have easy to use digital channels for receiving information from \nand submitting information to the IRS in line with commercial expectations \n(e.g., banks, insurers)\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Taxpayers can digitally submit virtually all \ncorrespondence, non-tax forms, and responses to a \nnotice they receive from the IRS \n \n \n \n \n9 Taxpayers can e-file over 10 new tax forms, including \nbut not limited to: 4626, 7203, 7205, 7207, 7208, \n7210, 8332, 8936, 8985, and 8986.\n• 20 priority non-tax forms will have modern, mobile-\nfriendly formats that makes them easy to complete or \nfile electronically\nContinue expansion of capabilities:\n• 150 additional non-tax forms will be available in \ndigital mobile formats, allowing taxpayers to easily \ncomplete and file their forms electronically on their \ncomputers and mobile phones\nOutcome: Paper that taxpayers choose to send to IRS is digitized at the point of receipt\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Replace aged scanning equipment and the \nautomated mail sorters in high volume locations\n• Scan at point of entry virtually all paper-filed tax and \ninformation returns (99.9%—about 76M annually)\n• Scan for digital processing up to 50% of paper-\nsubmitted correspondence, non-tax forms, and \nnotice responses (about 125M annually)\n• Digitally extract data from priority scanned tax return \nforms for processing\nOutcome: Once digitized, information is processed throughout the IRS in a digitally \noptimized manner\n2024 Priority Efforts\n2025 Priority Efforts\n• Digitally transform a small set of priority IRS internal \nprocesses (5-10), including but not limited to digital \nintake, inventory management, and data redaction\n• Expand efforts to similar processes to scale impact \nacross IRS operations\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n17\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nA Closer Look: Clean Tax Credit and CHIPS Accomplishments\nThe Inflation Reduction Act (IRA) and Creating Helpful Incentives to Produce Semiconductors (CHIPS) enacted in \nAugust 2022 represent the most significant actions taken on domestic manufacturing, clean energy and climate \nchange in United States history. Since enactment, the IRS and Treasury have collaboratively worked to implement \nthe 34 clean energy provisions included in these two pieces of legislation that impact both individual and business \ntaxpayers. The IRA with its associated funding, gave the IRS the opportunity to transform taxpayer services – \ncreating new, fully electronic processes and systems, updating legacy systems, and improving compliance and \nfraud mitigation. These efforts have involved close coordination among the business units across the IRS and, on \ncertain provisions, the IRS has also worked extensively with the Department of Energy (DOE) to stand up application \nprocesses and other tools. \nIn November 2023, the IRS successfully launched IRS Energy Credits Online (IRS ECO), which is used for multiple \nclean energy IRA provisions. IRS ECO is part of the larger effort underway to make improvements for the taxpayer \nexperience and transform operations at the IRS. IRS ECO provides a fully electronic way for users to register for a \nClean Vehicle (CV) or Elective Payment/Transfer Election (EP/TE) account. Within IRS ECO, users can submit CV \nTime-of-Sale reports, request advance payments, and register facilities and properties. As of April 1, 2024: \n•\t More than 12,500 clean vehicle dealers have successfully registered using the IRS ECO tool.\n•\t Nearly 70,000 Time-of-Sale reports have been submitted for the new clean vehicle credits and over 13,500 for \nused clean vehicles. \n•\t Approximately 69,000 CV advance payments totaling $469M have been distributed. \n•\t 725 entities have registered nearly 50,000 facilities and properties for an elective payment or transfer of credit. \nIn addition, the IRS and DOE partnered on implementation efforts for credits for two energy projects: \n•\t Allocated $4 billion in tax credits to advanced energy projects in the first allocation round for the 48C tax credit, \nincluding $1.5 billion to historic energy communities with closed coal mines or coal plants.\n•\t Approved more than 45,000 Low-income Communities Bonus Credit program applications for eligible solar and \nwind projects, allocating more than 1,100 megawatts of capacity.\nThe IRS has also developed new ways to engage end-users and share messaging on IRA clean energy credits, to \ninclude implementing a specialized customer service model that provides personalized services so taxpayers can \nreceive prompt assistance with applying for clean energy credits. Promoting the IRA clean energy credits through \ncommunications channels has helped the IRS to share accurate and timely information with taxpayers on the credits \nfor which they may be eligible, and how to claim those credits. \n", "18 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nImprove Employee Tools\nIRS employees play a pivotal role in transforming the IRS. IRS employees are dedicated to effective tax adminis\ntration, however in many cases, they lack modern tools necessary for the seamless experience they strive to deliver. \nIn this area, the focus is to provide employees the tools they need, including basic equipment, easy access to data, \nand intuitive systems to manage accounts.\nOutcome: IRS employees have the hardware, software, and supplies needed to deliver \neffective and efficient results to taxpayers\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Replace or update aging individual tools (e.g., \nlaptops, phones, office supplies)\n \n \n \n \n9 Replace aging capital equipment (e.g., mail sorters, \nbulk scanners)\n• Develop and integrate high priority software tools into \noperations (e.g., advanced tax calculators, modern \ncase management software)\n• Continue to work closely with National Treasury \nEmployee Union (NTEU) to ensure involvement and \ncoordination in the implementation of the Plan \n• Make prioritized filing information available in a \nmodern case management system\n• Pilot improvements designed to enable employees to \nprovide better service by more quickly and accurately \nreviewing taxpayer information through the initial \ndeployment of Taxpayer 360 capabilities\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n19\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nObjective 2 \| Quickly resolve taxpayer issues when they arise\nSimplify Notices\nNotices and notifications issued via mail or, more recently via online accounts, remain one of the most critical \nmethods the IRS has for engaging taxpayers. With IRA funding, the IRS is focused on improving communications \nwith taxpayers by making IRS notices easier to understand and providing online access to those who choose to \nengage with the IRS electronically.\nOutcome: Taxpayer notices are easy to understand and meet taxpayer needs\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Redesign at least 20 high volume notices \n• Redesign up to 200 notices, capturing 90% of all \nnotice volume for individual taxpayers, using modern, \nuser-friendly format and language \n• Initiate technology and business process changes \nnecessary to flexibly generate notices\nOutcome: IRS Business Units and Office of Taxpayer Correspondence can quickly \ncustomize content and recipients of notices via improved technical solutions \nand streamlined clearance processes\n2024 Priority Efforts\n2025 Priority Efforts\n• Increase the number of notices viewable for individual \ntaxpayers in their online account\n• Initiate technology and business process changes \nrequired to flexibly generate notices\nDisrupt Scams \nProtecting taxpayers from scams continues to be a top priority for the IRS. We are focused on expanding efforts to \nprotect taxpayers by preventing scams before they happen or identifying them at the point of filing. The IRS is also \nproviding assistance to those that fall victim to scams. In addition, we are working to detect and disrupt tax scams \nthrough data analytics and private sector partnerships.\nOutcome: IRS uses advanced analytics, government and external partner expertise to \nproactively identify and rapidly minimize the impact of tax scams\n2024 Priority Efforts\n2025 Priority Efforts\n• Coordinate with partners such as tax software \nproviders, to protect taxpayers from scams by \nidentifying scams and victims at point of filing\n• Use advanced analytics to measure success and find \nareas of vulnerability\n• Improve victim assistance for those that fall victim to \ntax scams\n• Continue to partner with tax software providers to \nidentify taxpayers at risk and further disrupt scams \nand schemes\n• Continue the process of analyzing IRS-sourced \ninformation to identify tax return scams prior to \nissuing refunds, reducing improper payments and \nimproving the taxpayer experience\n", "20 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nObjective 3 \| Focus expanded enforcement on taxpayers with complex tax \nfilings and high-dollar noncompliance to address the tax gap\nEnsure Fairness in Enforcement\nThe IRS will increase fairness for all taxpayers and address the tax gap by focusing more resources on high-priority \ntaxpayer segments, including large partnerships, large corporations and high-income and high-wealth individuals, \nthat disproportionately contribute to the tax gap. We are also working to improve enforcement in areas of non-income \ntaxation (excise, employment tax, and estate and gift) and emerging issues such as digital assets. Additionally, the \nIRS is researching and developing tools to assess and reduce the presence of demographic bias in audit selection \nmodels, to ensure the tax law is enforced fairly. \nSuccess is dependent upon a significant increase in enforcement personnel who are highly skilled and trained in \ncomplex, high-dollar areas of taxation. Our swift, thorough enforcement actions for those who willfully evade taxes will \nserve as an incentive for all taxpayers to comply with the nation’s tax laws, as well as ensure our system is fair. \nOutcome: IRS expands enforcement for priority taxpayer segments by increasing total \ntrained staff and making compliance work more efficient with new tools and \nprocesses\n2024 Priority Efforts\n2025 Priority Efforts\n• Expand enforcement presence through hiring in \ncritical staffing areas such as revenue agents, \nrevenue officers, and tax specialists, including those \ndedicated to high income earners and large and \ncomplex partnerships \n \n \n \n \n9 Stand up dedicated team to focus on structure of \nnew organization to work complex partnerships and \npass through entities\n• Expand efforts involving digital assets, including \nwork through the John Doe summons effort and the \nrelease of proposed regulations on broker reporting\n• Continue examinations of 76 of the largest \npartnerships in the U.S. that represent a cross \nsection of industries including hedge funds, real \nestate investment partnerships, publicly-traded \npartnerships, large law firms, and other industries\n• Continue to explore alternative interventions including \n“soft” notices such as compliance alerts sent to large \npartnerships with balance sheet discrepancies\n• Identify and implement strategic options for rapidly \nincreasing enforcement activities, including non-audit \nactivities, to supplement hiring and training activities \n• Pilot refined approaches and treatments for priority \ntaxpayer segments (e.g., large corporations, \ncomplex partnerships, high-income and high wealth \nindividuals)\n• Continue hiring and upskilling of newly hired \nworkforce\n• High-income non-filers receive tailored, proactive \noutreach before receiving automated assessments or \npenalties\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n21\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nOutcome: Taxpayers receive improved fairness in enforcement through new, dedicated \nprograms and improved analytics\n2024 Priority Efforts\n2025 Priority Efforts\n• Establish a team and develop workplan to evaluate \nkey enforcement programs for fairness \n• Invest IRA resources into research that can help \nidentify any disparities across dimensions of race, \nethnicity, age, gender and geography, and refine our \napproaches to compliance and enforcement. In 2024 \nwe will deploy two pilot models which aim to both \nimprove audit outcomes and reduce racial disparity\n• Apply improved data and analytics practices \nto design and implement enforcement practice \nenhancements aimed to improve fairness\n• Develop and implement enhancements to \nenforcement practices to improve fairness and equity \nOutcome: IRS uses a centralized, data-backed case selection and compliance planning \nfunction to more effectively identify and act upon high-priority compliance cases\n2024 Priority Efforts\n2025 Priority Efforts\n• Develop data and research approach to inform and \ncontinuously refine compliance strategy needed to \npromote voluntary compliance \n• Establish at least one minimum viable product for \nadvanced case selection of priority taxpayer segment \nsuch as high income – high wealth \n• Begin to identify potential high-risk compliance cases \nusing new analytical approaches\n• Expand use of advanced case selection platform to \nuse with additional taxpayer segments \nA Closer Look: Restarting collection notices for high income non-filers\nIn the continuing effort to improve tax compliance and ensure fairness, the IRS used IRA funding to initiate efforts in early \n2024 to reduce the number of high-income non-filers. This work is directly in line with the IRS vision to minimize \nattempts at tax evasion by complex filers, but it is the type of work that the IRS had to suspend due to resource \nconstraints before the IRA. The IRS estimates indicate approximately $77B (approximately 12% of the total tax gap) is \ndue to non-filers. The IRS’s new efforts are focused on high-income taxpayers who have failed to file federal income tax \nreturns in more than 125,000 instances since 2017. The new initiative involved sending out IRS compliance letters to the \npriority non-filer population. These mailings include more than 25,000 to those with more than $1 million in income, and \nover 100,000 to people with incomes between $400,000 and $1 million between tax years 2017 and 2021.\nExhibit 4: Efforts to address non-filer population is \nkey step to narrowing $600 billion+ tax gap\nThe IRS restarted collection activities paused during the \npandemic by sending compliance letters to high-income \nnon-filers. Letters were sent to high-income filers who \ndid not file a return between 2017 and 2021, including \n25,000 taxpayers with incomes of greater than $1M, \nand 100,000 taxpayers with incomes between $400,000 \nand $1M.\n$683B\nGROSS TAX GAP\n$\n7\n7\nB\n$\n6\n4\nB\n$\n5\n4\n2\nB\nUnderpayment\nUnderreporting\nNon-ﬁlers\n", "22 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nObjective 4 \| Deliver cutting-edge technology, data, and analytics to operate \nmore effectively\nModernize Foundational IT and Expand Data and Analytics Capabilities\nThe IRS is a “technology shop” in that every aspect of delivering tax administration is enabled by technology and \ndata. The foundational technology infrastructure, data, systems, and network are critical to enabling services and \nenforcement efforts, while ensuring core IRS operations remain resilient and secure. We will modernize our legacy \nfootprint (which includes aged programming) from the point of intake of tax returns and information systems \nthrough processing and ultimately retention. Data access and security will be integrated in each instance to ensure \nwe retain the integrity of the tax system and secure taxpayers’ information. However, because Business Systems \nModernization (BSM) activities were zeroed out in FY 2023 and FY 2024 appropriations, the IRS is currently reliant \non IRA funds for Digitalization and other technological innovations and in the absence of discretionary BSM funding, \nestimates it is currently underfunded by nearly $3 billion through FY 2031. The IRS estimates BSM funds provided \nby the IRA will be exhausted by FY 2026 at which point: automation solutions will be scaled back leaving taxpayers \nwithout the ability to have up-to-date account information when they want it; cyber and cloud work will be truncated, \nincreasing the risk for failure of IRS systems and cyber-attacks; and work on digital solutions including Taxpayer 360, \nexpanded payment functionality, and other important modernization efforts will be stopped.\nOutcome: IRS foundational IT systems are modern, scalable and easy to maintain to \nmeet the IRS mission\n2024 Priority Efforts\n2025 Priority Efforts\n• Initiate modern individual tax processing to be run in \nparallel with the legacy Individual Master File (IMF) \n• Continue to develop an enterprise data platform \nfor use across taxpayer service and compliance \nfunctions with easily consumable services\n• Replace high-volume manual processes through \nthe delivery of “bots” built using robotic process \nautomation (RPA)\n• Expand the functionality of the new free Information \nReturns filing portal (Information Returns Intake \nSystem – IRIS)\n• Process filing season 2025 individual tax returns \nusing modern coding languages, allowing for the \nretirement of 60+ year old legacy code\n• Deliver the first increment of a modernized Business \nMaster File (BMF) database, enabling taxpayers to \naccess and update data via Business Tax Accounts\n• Make data from Business, Individual and Information \nReturns available to e-filing applications through \napplication programming interfaces (API)\nOutcome: Leverage technology to improve implementation of the Clean Energy Inflation \nReduction Act and CHIPS legislation and Science Act\n2024 Priority Efforts\n2025 Priority Efforts\n• Partner with the Department of Energy (DOE) to \nenhance and develop their clean energy credit online \ntools; develop statistics of credit uptake; and ensure \ndata and analytics are available for fraud detection \nand compliance\n• Continue implementation of the Clean Energy \nInflation Reduction Act and CHIPS legislation and \nScience Act. This includes enhancements based on \nuser feedback to improve the taxpayer experience of \nIRS Energy Credits Online (IRS ECO) and DOE clean \nenergy credit online tools, while continuing to develop \nand refine statistics of credit uptake, and enhancing \ndata and analytics available for fraud detection and \ncompliance\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n23\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nOutcome: IRS uses an operating model that delivers technology products in a timely, \ntransparent, and collaborative manner to meet business and operational needs\n2024 Priority Efforts\n2025 Priority Efforts\n• Implement a new operating model, with increased \npartnership between the IT team and the rest of the \nIRS organization, allowing the IRS to more quickly \ndeliver better products, tools, and improvements \n• Shift technology development efforts to a product-\nand-platform model to accelerate delivery of critical \ntechnology\n• The IRS has modernized infrastructure that enables \ninnovation, research, analysis, prototyping, algorithm \ndevelopment and testing, while responsibly \naccelerating successfully tested innovations into \noperations \nOutcome: Technology meets all required security standards to ensure data is secure\n2024 Priority Efforts\n2025 Priority Efforts\n• Enhance protection of IRS data through cybersecurity \nenhancements including multifactor authentication \nand data-at-rest encryption \n• Expand cybersecurity to protect IRS data by \nimplementing enhanced security audit trails and \nadvanced logging\n• Advanced cybersecurity monitoring, cyber fraud \nanalytics, and incident response capabilities to \nreduce risk and ensure high availability of IRS \nsystems, applications, and protected information\nOutcome: Data is available for operations and innovation\n2024 Priority Efforts\n2025 Priority Efforts\n• Ensure critical data is available for responsible use \nof advanced analytics and innovation to improve \nenforcement, taxpayer services, and operations \n• Evaluate future access models for responsible use \nof 3rd party data and complete pilot integration of \ncorporate registry data into IRS data platforms \n• Create synthetic data to share with external partners \nto improve insights\n• IRS personnel and leaders have centralized and \nlinked access to near-real-time operational data to \ninform decision-making and improve outcomes in \ntaxpayer service, enforcement, and operations \n• Continually assess, acquire access, create, and \notherwise appropriately make available high-quality \ndata in machine readable formats to support \nnew opportunities for innovation, research, and \noperational improvements. \n• AI models and systems, as well as models \ndeveloped using other advanced analytics and \nstatistical methods, are trustworthy and benefit tax \nadministration. Data is managed and governed to be \ninterchangeable, secure, and of high quality. When \nthird-party data is needed, it is thoughtfully accessed \nin the most appropriate way, either through limited \naccess and use, or through bulk purchase or other \nacquisition. \n• Work with external users of Tax Data to determine \nand, as necessary, support capacity building for \nmodernizing data exchange processes.\n", "24 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nObjective 5 \| Attract, retain, and empower a highly skilled, diverse workforce \nand develop a culture that is better equipped to deliver results for taxpayers \nEnhance Human Capital and Culture\nWe will assess and reshape our workforce to meet future requirements by modernizing how we attract, retain, \ndevelop, and empower our people. We will also focus on efforts to ensure IRS employees have the tools, training, \nand culture they need to perform at their best, collaborate effectively, and build meaningful connections within and \nacross teams. Through these efforts, we will foster a positive and enhanced employee experience and create a \nworkplace that reflects the diversity of the taxpayers we serve.\nOutcome: Employees are enabled with the skills and tools needed for career \ndevelopment and growth\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Expand training provided to managers to increase \ntheir ability to support their employees and the IRS \nmission \n• Launch IRS University (IRSU) proof of concepts and \nfinalize the IRSU organizational structure to improve \nIRS employees’ access to developed curricula, \n“just-in-time” courses, continuous learning, and \nprofessional development opportunities\n• Update Customer Service Representative and \nRevenue Agent training programs \nOutcome: Expand the IRS’s workforce using streamlined, efficient methods for workforce \nplanning, recruiting, hiring, and onboarding quality applicants that represent the \nAmerican taxpayers\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Mature IRS workforce planning capabilities by \nenhancing hiring plans to include additional position \nrequirements to perform critical work \n• Continue to leverage direct hire authority (e.g. direct \nhire events) to increase scale and speed of hiring for \nenforcement positions, including those responsible \nfor high-income, large corporation, and complex \npartnerships \n• Develop an IRS Employer Value Proposition to \nhighlight how employees can grow their careers, \nserve the public, and thrive in their personal life \n• Expedite the average time to hire and support the \nAgency’s hiring targets in critical staffing areas such \nas taxpayer service, enforcement, data analytics, and \nIRS operations\n• Establish innovative approaches to reach and \ndevelop new pipelines of talent in underserved and \nunderrepresented communities\n• Continue the process of unifying legacy personnel \nsystems and enhancing and automating HR Service \ndelivery into a single, modernized platform (or single \nend-user experience) \n• Continue to explore new mechanisms to support \nhiring of mission critical occupations\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n25\nPRIORITIES\nOBJ 1\nOBJ 2\nOBJ 3\nOBJ 4\nOBJ 5\nOutcome: A culture and workplace environment that provides an excellent employee \nexperience, empowers employees, and fosters diversity and inclusion\n2024 Priority Efforts\n2025 Priority Efforts\n \n \n \n \n9 Update onboarding and orientation pilot programs\n \n \n \n \n9 Launch Health of the Workforce dashboard, to \nmonitor workforce trends at different levels and \nteams within the IRS\n• Reduce volume of Reasonable Accommodation \nRequest Inventory that has exceeded internal \nprocessing targets by 50%\n• Expand and scale onboarding efforts\n• Expand Health of the Workforce dashboard\n", "page intentionally left blank\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n27\nFunding the Transformation\nThe IRS has proven it can deliver results for the American people with IRA funding in addition to its annual discre\ntionary appropriations. \nAccomplishments to support the taxpayer service vision that have been made possible through IRA funding include:\n•\t Increasing the IRS level of service on its main phone line to more than 88% with taxpayers waiting an average of \nthree minutes for help, exceeding our goal\n•\t Providing 11,000 more hours of in-person help at TACs nationwide and assisting 170,000 more taxpayers than \nin 2023\n•\t Launching additional tools to give taxpayers options to submit paper digitally to the IRS\n•\t Increasing efforts to stop potential scams at the time of filing\n•\t Piloting the Direct File service that allows certain taxpayers in 12 states to file their taxes directly with the IRS, \nonline and for free \n•\t Simplifying notices making it easier for taxpayers to understand tax laws\n•\t Expanding use of callback options to 95% of phone lines this filing season, allowing the IRS to call back over 4 \nmillion taxpayers this tax season, more than double the calls in 2023.\nModernizing the IRS IT environment underpins all of the service and enforcement improvements described in this \nupdate. The IRS IT workforce grew by more than 1,300 staff since the IRA was enacted, bolstering the IRS’s ability to \nretire and replace legacy IT systems and deliver taxpayer-focused online tools that save taxpayers time and money. \nThese staff are responsible for updating the IRS Individual Online Account with more features for taxpayers, like \nthe ability to schedule and cancel payments and revise payment plans; developing new voice and chatbots to help \ntaxpayers bypass the need to call the 1-800 number; and launching the first ever IRS Business Tax Account to help \ncertain entities view digital notices and letters. \nWith the funding provided by the IRA, the IRS has already begun to rebuild capacity and deliver results to improve \ntax fairness, including collecting over half a billion dollars from millionaires with delinquent tax debt and examining \nthe returns of large partnerships with questionable balance sheets. This has been made possible by an increase \nin enforcement staff of more than 4,000 since the passage of the IRA, bringing total enforcement staffing to nearly \n39,000, boosting enforcement capacity to ensure high-income individuals, large corporations, and complex partner\nships pay what they legally owe, and disrupt tax scams that prey on families, small businesses, and other taxpayers. \nThe IRS is proposing (in the Green Book) to extend IRA funding through FY 2034. This $104 billion proposal will \ngenerate approximately $341 billion in revenue while averting the IRA funding “cliffs” that could start as early as \nFY 2026 when all resources in the IRA Taxpayer Services and Business Systems Modernization accounts will be \nexhausted.\nTRANSFORMATION \n", "28 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nTRANSFORMATION\nTable 1 shows IRS actual and planned spending from FY 2022–2025 for both its discretionary annual funding \nprovided by Congress and the IRA resources by budget activity. \nTable 1: FY 2022–2025 IRA & Discretionary Spending/Plan by Appropriation & Budget Activity\nFY 2022\nFY 2023\nFY 2024 Plan\nFY 2025\nPresident’s Budget\n($ in Millions)\nDisc.\nIRA\nTotal\nDisc.\nIRA\nTotal\nDisc.\nIRA\nTotal\nDisc.\nIRA\nTotal\nTaxpayer \nServices\n2,789\n1\n2,790\n2,851\n889\n3,740\n3,257\n969\n4,226\n2,781\n1,323\n4,103\nPrefiling Taxpayer \nAssistance and \nEducation\n678\n678\n733\n17\n750\n776\n122\n898\n750\n167\n917\nFiling and \nAccount Services\n2,111\n1\n2,112\n2,118\n872\n2,990\n2,481\n847\n3,328\n2,031\n1,156\n3,186\nEnforcement\n5,119\n5,119\n5,045\n299\n5,343\n5,165\n1,048\n6,213\n5,438\n2,317\n7,754\nInvestigations\n675\n675\n720\n35\n755\n751\n201\n952\n757\n444\n1,201\nExams and \nCollections\n4,268\n4,268\n4,197\n261\n4,458\n4,256\n812\n5,068\n4,489\n1,796\n6,286\nRegulatory\n176\n176\n127\n3\n131\n159\n35\n193\n191\n77\n268\nOperations \nSupport\n4,042\n61\n4,103\n4,072\n1,474\n5,545\n3,897\n3,258\n7,155\n4,101\n3,565\n7,666\nInfrastructure\n913\n913\n891\n100\n991\n912\n176\n1,088\n919\n179\n1,099\nShared Services \nand Support\n1,142\n12\n1,154\n1,134\n107\n1,240\n1,234\n298\n1,532\n1,112\n607\n1,719\nInformation \nServices\n1,988\n49\n2,037\n2,047\n1,267\n3,314\n1,750\n2,785\n4,535\n2,069\n2,778\n4,848\nBusiness \nSystems \nModernization\n228\n44\n272\n50\n723\n773\n1,789\n1,789\n1,929\n1,929\nEnergy Security\n180\n180\n180\n180\nDirect File Study\n12\n12\nTotal\n12,179 \n106 12,285 12,017 \n3,396 15,413 12,319 \n7,245 19,564 12,319 \n9,313 21,632 \nNotes: Energy Security represents costs paid for by Sec.13802 of P\n.L. 117-169. The IRA includes provisions that provide tax \ncredits for individuals and business. In FY 2024, IRS anticipates funding staff to address increased telephone, correspon\ndence, and face-to-face demands as a result of these provisions, but to date has not made charges to this appropriation. \nDirect File represents costs paid for by Sec. 10301(1)(B) of P\n.L. 117-169, which appropriated funding for the IRS to create a \ntask force to evaluate the feasibility of a Direct File option for taxpayers. IRS obligated $11.6 million from these funds which \nexpired at the end of FY 2023\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n29\nTRANSFORMATION\nDepletion of IRA Funding Threatens Service and IT Improvements\nWith the funding currently appropriated to the IRS, the agency can maintain the taxpayer services workforce at \nthe level required to deliver exceptional service in FY 2025, but will not be able to support these efforts through FY \n2026. The 85% level of service target for the 2025 filing season will necessarily drop to less than 30% in FY 2026 as \nTaxpayer Services staff needed to support taxpayers who need help will be underfunded by more than 33% meaning \nthat less than three out of every 10 taxpayers will get through to the IRS when they call. \nSimilarly, Business System Modernization (BSM) funds were zeroed out in FY 2023 and FY 2024 appropriations. The \nIRS is currently reliant on IRA funds for Digitalization and other technological innovations and in the absence of discre\ntionary BSM funding, estimates it is currently underfunded by nearly $3 billion through FY 2031. The IRS estimates \nBSM funds provided by the IRA will be exhausted by FY 2026 at which point: automation solutions will be scaled \nback leaving taxpayers without the ability to have up-to-date account information when they want it; cyber and cloud \nwork will be truncated, increasing the risk for failure of IRS systems and cyber-attacks; and work on digital solutions \nincluding Taxpayer 360 and expanded payment functionality. IRA Operations Support appropriations are projected to \nbe fully exhausted in FY 2030, at which point in time the IRS will be unable to fund the operations and maintenance \ncosts to support newly enhanced and deployed technology. \nIRS Will More than Double Audit Rates on the Wealthiest Taxpayers, While Protecting Small \nBusinesses and Everyday Families from Additional Audit Scrutiny, But Additional Funding Will \nbe Needed\nContinual underfunding from 2010 through 2021 meant the IRS was significantly understaffed across all of its work \nstreams – most notably in the IRS’s compliance offices where overall staffing declined 30% since 2010. At the time \nof the IRA’s passage, the IRS had only 8,400 revenue agents, down from 14,600 in 2010, while the number of large \ncorporate, large partnership, and high-income individual filings grew rapidly over time. As a result, the audit rate for \nthe largest corporations fell to a low in tax year (TY) 2019 of 8.8% (down from 28.5% in TY 2010), and the audit rate \nfor multi-millionaires decreased by nearly 50% from TY 2010 to TY 2019. Moreover, the number of large partnerships \ngrew by 70% from TY 2010 to TY 2019, but the IRS was only able to audit 0.1% of these partnerships.\nThe IRS is using the enforcement funding provided by the IRA to hire accountants, engineers, economists, data \nscientists, attorneys, and tax experts with the specialized skills to examine the complex returns of large corporations, \ncomplex partnerships, and high-income individuals. The IRS will not increase audit rates relative to historical levels for \nsmall businesses and households making under $400,000 per year. \nAs noted above, with the funding provided by the IRA, the IRS has already begun to rebuild capacity and deliver \nresults to improve tax fairness. Such results include collecting over half a billion dollars from millionaires with delin\nquent tax debt and examining the returns of large partnerships with questionable balance sheets. New enforcement \nstaff will allow the IRS to double audit rates on the wealthiest taxpayers, reversing the sharp decline in audit rates over \nthe 2010s. More specifically, the IRS will:\n•\t Nearly triple audit rates on large corporations with assets over $250 million \n•\t Increase audit rates by nearly ten-fold on large, complex partnerships with assets over $10 million\n•\t Increase audit rates by more than 50% on wealthy individual taxpayers with total positive income over \n$10 million \n•\t Not increase audit rates for small businesses and taxpayers making under $400,000, relative to historical \nlevels\n", "30 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nTRANSFORMATION\nTable 2: Audit Rates Coverage Over Time\nTaxpayer Segment\nPast\nTY10\nPresent\nTY19\nFuture with IRA\nTY26\nCorporations >= $250M in assets \nTax Year (TY) Filings\n7,900 \n9,600 \n9,300 \nEstimated TY Coverage Rate\n28.5%\n8.8%\n22.6%\nFiscal Year (FY) FTE\n2,081 \n1,115 \n1,500 \nIndividuals >= $10M in total positive income \nTY Filings\n13,300 \n24,500 \n37,100 \nEstimated TY Coverage Rate\n21.5%\n11.0%\n16.5%\nFY FTE\n 69 \n180 \n1,100 \nPassthroughs >= $10M in assets \nTY Filings\n174,100 \n297,400 \n469,800 \nEstimated TY Coverage Rate\n3.8%\n0.1%\n1.0%\nNotes:\n1. Tax Year (TY) Filings and coverage rates for TY10 and TY19 are from the IRS Data Book, Table 17, Examination Coverage \nand Recommended Additional Tax After Examination, by Type and Size of Return, Tax Years (2010)–2020 for corporations \nand individuals. Coverage rates are preliminary and will be updated if necessary, upon publication of the FY 2023 IRS Data \nBook.\n2. TY10 and TY19 filings for passthrough entities are based on data from the Research, Applied Analytics, and Statistics \n(RAAS) office. TY26 filings are projections from the IRS Statistics of Income division within RAAS.\n3. TY Coverage Rate represents total returns examined (closed and in-process) for each taxpayer segment, as a percentage \nof the total number of returns filed for the tax year for that taxpayer segment.\nEven with the tremendous impact of the IRA resources, expected coverage rates in these segments are not expected \nto exceed the rates for TY 2010 for two reasons. First, as shown in Table 2, the number of filings by large corpora\ntions, complex partnerships, and high-income individuals have grown rapidly since TY 2010 and are expected to \ncontinue to grow. Second, even within these groups, the IRS is focusing its attention on the largest corporations, the \nmost complex partnerships, and individuals with complex international wealth holdings. These types of returns have \nbecome more complex over time and are the most time and resource-intensive audits. They’re worked by teams of \naccountants, economists, data scientists, and others and often take many hundreds of hours to complete.\nThese higher audit rates on large corporations, complex partnerships, and wealthy individuals are made possible by \nadditional staff hired with IRA funds. However, these gains are at risk without additional funding. Without additional \nfunds, the IRS will be forced to reduce its Enforcement staff by more than 50% in FY 2030, severely hampering \nour ability to perform complex audits. Since lower-income taxpayers are more likely to have simple tax returns, this \nlack of funding will likely translate into a higher share of audits falling on low- and middle-income taxpayers, while \nexamination coverage rates for high-income and large corporate taxpayers will severely decline. \nOn the other hand, extending the IRA’s enforcement funding for the IRS would raise hundreds of billions of dollars \nin additional revenue. The President’s FY 2025 Budget proposal to extend the IRA funding through FY 2034 is \nestimated to raise $341 billion in enforcement and deterrence revenue.\nThe tables below show the estimated spending of IRA funds between now and FY 2031, including the $20.2 billion \nin rescissions included in the Further Consolidated Appropriations Act of 2024 (P\n.L. 118-47) and the FTE that will be \nfunded with IRA funds between now and FY 2031. Note that IRA funds expire in FY 2031.\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n31\nTRANSFORMATION\nTable 3: Estimated IRA Spending through FY 2031\nIRA Spending\n($ in Millions)\nFY22 \nActual\nFY23 \nActual\nFY24\nFY25\nFY26\nFY27\nFY28\nFY29\nFY30\nFY31\nFY22–\nFY31 Total\nTaxpayer \nServices\n1 \n889 \n969 \n1,323 \n3,182 \nEnforcement\n299 \n1,048 \n2,317 \n3,339 \n4,582 \n6,045 \n6,418 \n24,048 \nOperations \nSupport\n61 \n1,474 \n3,258 \n3,565 \n3,564 \n3,543 \n3,883 \n4,293 \n1,686 \n25,326 \nBSM\n44 \n723 \n1,789 \n1,929 \n265 \n4,751 \nEnergy Security\n180 \n180 \n140 \n500 \nDirect File Study\n12 \n12 \nTotal\n106 \n3,396 \n7,245 \n9,313 \n7,308 \n8,125 \n9,928 \n10,711 \n1,686 \n57,818 \nTable 4: Estimated FTE Funded with IRA through FY 2031\nAppropriation\nFY22 \nActual\nFY23 \nActual\nFY24\nFY25\nFY26\nFY27\nFY28\nFY29\nFY30\nFY31\nTaxpayer Services \n 10,518 \n 7,279 \n 12,562 \nEnforcement \n 495 \n 4,088 \n 7,239 \n 17,300 \n 24,100 \n 31,900 \n 33,000 \nOperations Support \n 2,317 \n 2,944 \n 3,808 \n 5,000 \n 4,900 \n 5,300 \n 5,500 \n 3,600 \n BSM \n 327 \n 193 \n 300 \nEnergy Security \n 1,810 \n 1,810 \n 1,400 \nDirect File Study \n 4 \nIRA Funded FTE\n 0 \n 13,661 \n 16,314 \n 25,719 \n 23,700 \n 29,000 \n 37,200 \n 38,500 \n 3,600 \nDiscretionary/Other FTE 79,070 \n 69,329 \n 72,097 \n 64,008 \n 64,000 \n 64,000 \n 64,000 \n 64,000 \n 64,000 \n 64,000 \n Total FTE 79,070 \n 82,990 \n 88,411 \n 89,727 \n 87,700 \n 93,000 101,200 102,500 \n 67,600 \n 64,000 \nNotes: \n1. FY 2022 Discretionary/Other FTEs include 72,648 FTE funded with annual discretionary appropriations; 483 FTE funded \nwith multi-year funding from prior-year annual discretionary appropriations; 5,854 FTE funded with supplemental appropri\nations (American Rescue Plan - 5,852 FTE; no Surprises Act - 2 FTE); and 85 FTE with user fees. FY 2023 Discretionary/\nOther FTEs include 68,705 FTE funded with annual discretionary appropriations; 465 FTE funded with multi-year funding \nfrom prior-year annual discretionary appropriations; 77 FTE funded with supplemental appropriations (American Rescue \nPlan - 53 FTE; Ukraine - 23; No Surprises Act - 1 FTE); and 82 FTE with user fees. FY 2024 Discretionary/Other FTEs \ninclude an estimated 65,756 FTE funded with annual discretionary appropriations and 6,341 FTE with user fees. The FY \n2024 Operating Plan will not be finalized until mid-May and as a result these estimates may change.\n2. FTE estimates assume FY 2025 appropriations consistent with the FY 2025 IRS Budget Request, with inflationary \nincreases covered thereafter. Any reduction in annual discretionary funds—including not providing for inflationary \nincreases to maintain current levels—will impact these estimates.\n3. Direct File Study represents FTE associated with developing the report to Congress that evaluated the feasibility of a \nDirect File option for taxpayers. FTE associated with the Direct File pilot are shown in the appropriation from which they \nare funded including: Taxpayer Services, Operations Support and BSM. Energy Security FTE reflect the need for additional \ncustomer service representatives who would handle questions from taxpayers on energy credits. \n", "page intentionally left blank\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n33\nAPPENDICES\nAPPENDIX 1: 2024 IRA Strategic Operating Plan: Annual Update\nSince the passage of the Inflation Reduction Act (IRA), the IRS has made significant progress in enhancing the services \nwe provide to taxpayers and increasing fairness in enforcement. IRA funding has allowed us to make substantial \ninvestments in the way we serve the public, ensure fair enforcement of tax law, deliver new digital tools, modernize our \nunderlying technology, and generate the revenue needed to fund our country’s vital activities and institutions. \nToday, taxpayers can reach us when they need us. This past filing season, our call centers answered a million more \ncalls than the previous year, and saved taxpayers 1.4 million hours of hold time. All our walk-in centers are open, fully \nstaffed, and expanding around the country to serve taxpayers in-person if needed. We are processing paper returns and \nother forms faster and more efficiently. We have launched more digital tools in the last two years than we were able to \nlaunch in the previous 20, while also enhancing existing tools on IRS.gov that continue to grow in popularity and use, \nand creating a Direct File pilot for taxpayers in 12 states who can file their tax returns online, directly with the IRS, for \nfree. These accomplishments have enabled the IRS to provide better service to taxpayers, and this filing season the IRS \nexceeded the benchmark for customer trust established by the Office of Management and Budget (OMB).\nThese successes would not have been possible without the tireless effort of the IRS’ dedicated employees, who \ndesigned, led, and executed projects that have improved the experience of millions of taxpayers and increased the \nintegrity and fairness of our tax system. Our employees are the fundamental driver of the improvements laid out in the \nStrategic Operating Plan, and we will continue to invest in our workforce to ensure that all employees have the tools, \ntraining, and support they need.\nHowever, we have much more work to do in order to deliver the tax administration system that the nation deserves. \nWe must stay on pace with an increasingly digital world and leverage the benefits that technology can provide for \nboth taxpayers and our employees. The Inflation Reduction Act has allowed the IRS to make major investments in \nthe people, programs, and technology needed to deliver on this vision. But continuing this progress is at risk without \nongoing stable funding. \nAchievements from Year One of the Strategic Operating Plan\nEnhancing Live Assistance: Over One Million More Calls Answered, Wait Times Reduced \nto Three Minutes\nImmediately after passage of the IRA, we hired thousands of new customer \nservice representatives to ensure that call centers could effectively handle \nthe millions of calls that the IRS receives annually. The improvement to \ntaxpayer service was immediate. This filing season, we have answered \nmore than one million phone calls than last year, while increasing our level \nof service (the percentage of callers that speak to a Customer Service \nRepresentative) and reducing the average call wait time from 28 minutes in \n2022 to an average of three minutes this year. \nThis year, we also added a call back option on our main phone line, so \ntaxpayers are not required to stay on long holds. This has saved taxpayers an \nestimated 1.4 million hours of being on hold. We are also starting to roll out \nconversational voice technology, available in both English and Spanish, that \ncan route calls based on what a taxpayer says. \n0\n5\n10\n15\n20\n25\n30\n28\n3\n4\nAverage call wait time\nduring ﬁling season (in minutes)\n2022\n2023\n2024\n", "34 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nWe also improved service at Taxpayer Assistance Centers (TACs) across \nthe country, and in 2024 the IRS added extended hours at 242 TAC \nlocations across the nation, generating more than 11,000 extra service \nhours for taxpayers during the 2024 filing season. In addition to extended \nservice hours, IRS also offered taxpayer assistance on Saturdays in more \nthan 70 locations. These evening and Saturday hours made it more \nconvenient for thousands of hard-working taxpayers to get help.\nExpanding Online Services: Enhancing Online Tools \nUsing IRA funding, we have enhanced and created popular and \nconvenient online tools that save taxpayers time and money, while \nalso reducing phone calls, paper processes, and other burden on IRS \nemployees. For example, in filing season 2024, we updated the Where’s \nMy Refund? tool to provide more detailed refund status information in \nplain language, increasing use by nearly 30%.\nLaunching Direct File: More Than 140,000 Returns Submitted Through Direct File –\nA New Pilot Program for Taxpayers to File for Free, Online, Directly with the IRS\nFor filing season 2024, we also launched \nDirect File, a pilot program where taxpayers \nin 12 states can file their tax returns online, \ndirectly with the IRS, for free. Direct File is \none of many options that taxpayers have to \nfile their taxes, including tax software and tax \nprofessionals. \nMore than 140,000 returns were filed \nusing Direct File as of 04/20/2024, and \ninitial reports of the user experience were \noverwhelmingly positive. Direct File is \ndesigned to be easy to use, was available in \nSpanish, and works as well on a smartphone \nas it does on a laptop, tablet, or desktop \ncomputer. The software details the math \ninvolved so that taxpayers can be sure that \ntheir return is accurate, and live customer \nservice support (including both live chat \nwith customer service representatives and \nchatbots) is available.\nTaxpayer use of the service grew rapidly over \ntime, and the number of returns submitted \nthrough Direct File grew at more than three \ntimes the general rate of return submission \nduring the filing season. The IRS is currently \nevaluating the performance of the pilot based \non feedback and lessons learned.\n200\n250\n300\nUses of the “Where’s My Refund?”\ntool before and after improvements\n(in millions)\n2023\n2024\n275\n213\n0\n5,000\n10,000\n15,000\n20,000\n25,000\nNumber of returns submitted\ndaily through Direct File\n2/5/24 2/12/24 2/19/24 2/26/24 3/4/24 3/11/24 3/18/24 3/25/24 4/1/24 4/8/24 4/18/24\n0%\n50%\n100%\n150%\n200%\n250%\n300%\n350%\n400%\nWeekly growth in rate of returns submitted \nWeek ending\nIRS\n3/15\n3/22\n3/29\n4/5\n4/12\nDirect File\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n35\nClean Tax Credits & CHIPS Accomplishments: Implementing New Policies and Standing \nUp Online Tools\nThe Inflation Reduction Act (IRA) and Creating Helpful Incentives to Produce Semiconductors (CHIPS) which was \nenacted in August 2022 represent the most significant actions taken on domestic manufacturing, clean energy \nand climate change in United States history. Since enactment, the IRS and Treasury have collaboratively worked to \nimplement the 34 clean energy provisions that impact both individual and business taxpayers. In November 2023, \nthe IRS successfully launched IRS Energy Credits Online (IRS ECO), which is used for multiple clean energy IRA \nprovisions. IRS ECO is part of the larger effort underway to make improvements for the taxpayer experience and \ntransform operations at the IRS. IRS ECO provides a fully electronic way for users to register for a Clean Vehicle (CV) \nor Elective Payment/Transfer Election (EP/TE) account. Within IRS ECO, users can submit CV Time-of-Sale reports, \nrequest advance payments, and register facilities and properties. As of April 1, 2024: \n•\t More than 12,500 clean vehicle dealers successfully registered using the IRS ECO tool.\n•\t Nearly 70,000 Time-of-Sale reports have been submitted for the new clean vehicle credits and over 13,500 for \nused clean vehicles.\n•\t Approximately 69,000 CV advance payments totaling $469M have been distributed.\n•\t 725 entities have registered nearly 50,000 facilities and properties for an elective payment or transfer of a clean \ntax credit.\n•\t In addition, the IRS and DOE partnered on implementation efforts for credits for two energy projects, including \n$4 billion in tax credits to advanced energy projects in the first allocation round for the 48C tax credit, and the \napproval of more than 45,000 Low-income Communities Bonus Credit program applications for eligible solar \nand wind projects (allocating more than 1,100 megawatts of capacity).\nWe have launched additional efforts to ensure that taxpayers can access additional credits that they may be eligible \nfor, including:\n•\t In November 2023, the IRS sent over 1.8 million reminder letters to individuals who received the advanced \nChild Tax Credit but did not file a 2021 return and could be eligible to claim the other 50% of the expanded \nChild Tax Credit.\n•\t In January 2024, IRS launched a new annual Tax Professional Awareness initiative to educate tax profes\nsionals on refundable credit eligibility requirements and inform them of their due diligence requirements to help \ntaxpayers receive credits.\n•\t In 2024, the IRS is estimating for the first time the credits gap for the Child Tax Credit, the Premium Tax Credit, \nand others. Previously, the IRS has focused exclusively on the Earned Income Tax Credit gap.\nIncreasing Online Services and Accelerating Digitalization: Today, Almost All Taxpayers \nCan Interact with the IRS Digitally if They Choose\nThe IRS has articulated a vision for digital interactions with the IRS, that:\nAll taxpayers can meet all of their responsibilities, including all interactions with the IRS,\nin a completely digital manner if they prefer.\n", "36 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nIn support of that vision, we have achieved the following accomplishments in support of taxpayers who would prefer \nto interact with the IRS digitally:\nUpdated the Individual Online Account so individuals can save multiple bank accounts, \nvalidate bank account information, display their bank name, schedule and cancel payments, \nand expand and revise payment plans.\nIntroduced new voicebots to help taxpayers with a wide range of issues, including securing \naccount transcripts, getting answers to questions about balances due, and getting help from \nthe Taxpayer Advocate Service.\nLaunched first-ever IRS Business Tax Account, focused on small business owners, \nindividual partners of partnerships, individual shareholders of S corporations, and sole \nproprietors with an employer identification number (EIN)—eligible entities can now view digital \nnotices and letters.\nEnhanced the Tax Pro Account to include the ability to manage active client authorizations \nwith the Centralized Authorization File (CAF) database, view and manage active authori\nzations, and view their individual and business clients’ tax information, including business \nbalance due and canceled and returned checks for individuals.\nBuilt capability for taxpayers to digitally submit online all correspondence and responses \nto notices and letters that do not have a filing or payment action. As a result, the IRS \nestimates more than 94% of individual taxpayers will no longer have to send mail to the IRS, \npotentially replacing up to 125 million paper documents per year.\nThe IRS is also enabling taxpayers to submit forms on their mobile devices, and launched the first four mobile-friendly \nforms at the end of calendar year 2023. This is an important milestone toward our goal of meeting taxpayers where \nthey are. An estimated 15% of Americans rely solely on mobile phones for their Internet access—they do not have \nbroadband at home—so it is important to make forms available in mobile-friendly formats.1\nSimplifying Notices: Reviewed, Redesigned, and Deployed 31 Notices\nAnnounced in January 2024, the Simple Notice Initiative is redesigning IRS notices so taxpayers can easily under\nstand why we are contacting them and take action as needed. We are also working to make notices available to \ntaxpayers online and offer a seamless way to digitally respond back to the IRS. Making notices available digitally will \nalso help address scams by enabling taxpayers to verify that a notice they receive in the mail is from the IRS. In the \npast year we:\nReviewed and redesigned 31 notices for the 2024 tax season. These include notices to \ntaxpayers who may be eligible for tax deferment, including those who served in combat \nzones, notices reminding a taxpayer they may have unfiled returns, and notices reminding a \ntaxpayer about their balance due and where they can go for assistance.\nDisrupting Scams: More Than $1 Billion Protected by IRS Efforts to Disrupt Scammers \nTargeting the Employee Retention Credit\nIn September 2023, the IRS announced a moratorium on processing new Employee Retention Credit (ERC) claims \nthrough at least the end of 2023. The IRS conducted enhanced compliance reviews of existing claims submitted \nbefore the moratorium to protect against fraud, and also to protect businesses and organizations from facing \npenalties or interest payments stemming from bad claims advertised by promoters. The IRS also offered a withdrawal \n1 Pew Research Center, Americans’ Use of Mobile Technology and Home Broadband, https://www.pewresearch.org/\ninternet/2024/01/31/americans-use-of-mobile-technology-and-home-broadband/ (accessed 04/01/2024) \nTAX\n$ %\nIRS\n31\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n37\noption to help small business owners and others who were pressured or misled by ERC marketers or promoters into \nfiling ineligible claims. Claims that were withdrawn were treated as if they were never filed, and the IRS did not impose \npenalties or interest. The IRS has also partnered with the Department of Veterans Affairs to support the disruption of tax \nscams and schemes that specifically target US military veterans. These initiatives have protected more than $1 billion.\nEnsuring Fairness in Enforcement: 125,000 Letters Sent to People Making Over $400,000 \nWho Have Not Filed Since 2017\nThe IRS is working to ensure large corporate, large partnership, \nand high-income individual filers pay the taxes they owe. Our \nvision for enforcement, supported by IRA funding, is that:\nNon-compliant taxpayers, in particular the largest \nand most complex filers, pay what they owe \nbecause the IRS has the workforce and advanced \ntechnology needed to enforce fairness in the tax \nsystem and narrow the tax gap. \nThe IRS estimates that the tax gap is $683 billion.2 Prior to IRA, more than a decade of budget cuts prevented the \nIRS from keeping pace with the increasingly complicated set of tools that non-compliant taxpayers use to shelter or \nmanipulate their income to avoid taxes. The IRS is now taking swift and aggressive action to improve tax compliance \nin areas where the agency did not have adequate resources prior to IRA funding, though small business and house\nholds earning $400,000 or less will not see audit rates increase relative to historical levels.\nOur achievements include:\nRamped up efforts to pursue high income, high wealth individuals who have either not filed \ntheir taxes or failed to pay recognized tax debt, concentrated among taxpayers with more \nthan $1 million in income and more than $250,000 in recognized tax debt. As of January \n2024, this initiative has recovered $520 million. \nOpened examinations of 76 of the largest partnerships in the U.S., representing a cross \nsection of industries including hedge funds, real estate investment partnerships, publicly \ntraded partnerships, large law firms and other industries. The selection of these returns \nis the result of groundbreaking collaboration among experts in data science and tax \nenforcement.\nExpanded the large corporate compliance (LCC) program, focusing on non-compliance by \nusing data analytics to identify large corporate taxpayers for audit. LCC includes the \nlargest and most complex corporate taxpayers with average assets of more than $24 billion and \naverage taxable income of approximately $526 million per year.\nIn February 2024, the IRS announced plans to begin dozens of audits involving personal \nuse of business aircrafts. The audits will focus on aircraft usage by large corporations, large \npartnerships, and high-income taxpayers. We will examine whether the use of jets is being \nproperly allocated between business and personal use.\n2 US Treasury, Return on investment: Re-Examining Revenue Estimates for IRS Funding, U.S. Department of the Treasury, \nIRS Release New Analysis Showing the High Return on Investment from Inflation Reduction Act Resources \| U.S. \nDepartment of the Treasury (accessed April 2024)\n$683B\nGROSS TAX GAP\n$\n7\n7\nB\n$\n6\n4\nB\n$\n5\n4\n2\nB\nUnderpayment\nUnderreporting\nNon-ﬁlers\n520M\n", "38 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nLeveraging Data and AI: 60 Audits Started on Large Corporations with Average Assets \nover $24 Billion \nTo support our vision for enforcement, the IRS is using artificial intelligence (AI) and advanced analytics to help select \ncomplex partnerships for audits. This is the result of groundbreaking collaboration among experts in data science and \ntax enforcement, who have been working side-by-side to apply cutting-edge machine learning technology to identify \npotential compliance risk in the areas of partnership tax, general income tax and accounting, and international tax. \nAs of December 2023, the IRS had open examinations of 76 of the largest partnerships in the U.S. that represent a \ncross section of industries including hedge funds, real estate investment partnerships, publicly traded partnerships, \nlarge law firms, and other industries.\nAddressing Racial Disparities in Enforcement \nAbove all, we are rebuilding trust in enforcement. When researchers from the U.S. Department of Treasury and \nseveral academic institutions published a study that found that Black taxpayers were three to five times more likely to \nbe audited than other taxpayers, we dedicated resources to quickly evaluate the extent to which our exam priorities, \nautomated processes, and the data we rely on contributed to this disparity. Our findings supported the conclusion \nthat Black taxpayers are audited at higher rates than other taxpayers. We are overhauling compliance efforts to \nadvance our commitment to fair, equitable, and effective tax administration and hold ourselves accountable to \ntaxpayers we serve. We are investing IRA resources in research that can help identify disparities across dimensions of \nrace, ethnicity, age, gender and geography, and we are using that research to continuously refine our approaches to \ncompliance and enforcement. \nModernizing Underlying Technology \nNone of the improvements described above would be possible without investing in the IRS’ underlying technology \ninfrastructure and data analytics. Thanks to IRA investments, the IRS is deploying new technology to benefit \ntaxpayers and making significant progress on modernizing IRS’ foundational legacy IT systems. For example, in \naddition to the items mentioned above we have enabled bulk filings of Forms 1099, replaced decades-old mail \nsorting machines, and scanned millions of paper forms. \nFostering Positive Employee Experience\nEmployees are the underpinning of everything the IRS does – without a high-quality workforce, none of the improve\nments the IRS has made thus far would be possible. The IRS must also continue to invest in its employees to ensure we \nrecruit and retain the top talent. Throughout 2023, the IRS worked to update aging equipment for employees, including \nlaptops and phones, and increased access to supply stations and IT “Fix It” days.\nIn addition, we developed a robust recruiting and onboarding plan that attracts strong candidates and gets them to \nwork quickly. Through mid-March 2024, we have increased the number of revenue agents by ~9% over last year, \nwith more than 1,000 additional candidates working through the hiring process after receiving job offers. The IRS also \nincreased the number of customer service representatives supporting taxpayers by 1,100 in 2023. With this influx of \nnew staff, onboarding and training programs are more important than ever, and the IRS piloted a new approach to \nonboarding new hires, strengthening employee culture and improving employee experience. We will be scaling up \nthis approach in 2024. The ongoing transformation journey will build on these foundational wins, as long as the IRS \ncontinues to have the critical funding it needs to keep investing into our employees and technology.\nThe Future of the IRS\nThe improvements outlined above are a stark contrast to the years of under-funding that deteriorated taxpayer \nservice and tax enforcement, frustrating taxpayers, the tax community and IRS employees alike. This is changing \nfollowing the funding provided by IRA, and these successes are just the beginning of what the IRS transformation \ncan be. Long-term success is dependent on annual appropriations that include increases to maintain current funding \nlevels, as well the mandatory funding proposed in the President’s FY 2025 budget. With secure funding levels, the \nIRS will be able to continue to build on these early accomplishments and be empowered to use the remaining IRA \nfunding as it was intended to transform the IRS.\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n39\nAPPENDICES\nAPPENDIX 2: Shared Service Support for the Strategic Operating Plan\nThe IRS incurs costs for shared tasks that occur outside the purview of the IRA Strategic Operating Plan. These \nexpenses could include ongoing activities which the IRS performs to fulfill statutory and regulatory requirements, \neffectively administer the tax system, and meet obligations to taxpayers. A shared cost would include a cost that \nsupports the overall mission of the IRS. For example, the work done in the Office of the Chief Financial Officer \nsupports the IRS in its mission but does not appear in one of the Plan objectives. For the purposes of recognizing \nand reporting this activity and spending, the IRS shared costs will be captured as “shared services support” in future \nreporting. Creating this objective allows for all IRS work to be recognized and reported. See Spending Summary, \nbelow, for detailed information. \nTable 5: Cumulative (FY 2022–2024) IRA Spending by Objective through 03/31/2024\nTransformation Objective\n($ in Millions)\nTaxpayer \nServices\nEnforcement\nOperations \nSupport\nBSM\nDirect\nEfile\nClean \nEnergy\nTotal\n1. Dramatically improve services \nto help taxpayers meet their \nobligations and receive the tax \nincentives for which they are \neligible\n1,346\n30\n204\n346\n12\n1,937\n2. Quickly resolve taxpayer issues \nwhen they arise\n1\n29\n5\n35\n3. Focus expanded enforcement \non taxpayers with complex \ntax filings and high-dollar \nnoncompliance to address the \ntax gap\n538\n12\n1\n551\n4. Deliver cutting-edge technology, \ndata, and analytics to operate \nmore effectively\n21\n413\n962\n1,395\n5. Attract, retain, and empower a \nhighly skilled, diverse workforce \nand develop a culture that is \nbetter equipped to deliver results \nfor taxpayers\n33\n72\n480\n585\nShared services support\n2\n2\n65\n69\nBase\n1,111\n20\n1,132\nTotal\n1,381 \n691 \n2,291 \n1,329 \n12 \n5,704 \n", "40 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nAPPENDICES\nAPPENDIX 3: Budget and Performance Details\nExaminations and Collections \nAs part of larger transformation effort, the Internal Revenue Service plans to increase the staffing of its Examination \nand Collection teams. The positions will be open in more than 250 locations nationwide and is part of a larger effort \nto add fairness to the tax system and expand tax enforcement involving areas of concern with high-income earners, \npartnerships, large corporations and promoters.\nThe Examination program helps taxpayers understand and meet their tax responsibilities and apply the tax law with \nintegrity and fairness. Even with improved taxpayer service, some taxpayers will not comply, and the IRS will focus \nexpanded enforcement on taxpayers with complex tax filings and high-dollar noncompliance to address the tax gap. \nThe IRS is committed to not increasing audit coverage for small businesses and households below the $400,000 \nthreshold a year compared to historic levels. \nThe Collection program collects delinquent taxes, secures delinquent tax returns through the fair and equitable appli\ncation of tax laws, and provides education to customers to promote future compliance.\nThe performance metrics IRS uses to gauge the Examination and Collection program’s performance are detailed \nbelow:\nTable 6a: Exam and Collections Budget and Performance Plan\nExam and \nCollections \nResource Level\nFY19 Actual\nFY20 Actual\nFY21 Actual\nFY22 Actual FY23 Actual\nFY24\nEnacted\nFY25 \nRequest\nAppropriated \nResources1\n$3,907,290 \n$3,933,597 \n$3,987,323 \n$4,447,716 \n$4,263,263 \n$4,489,141 \n$4,489,141 \nReimbursable \nResources2\n240 \n249 \n1,719 \n1,371 \n1,966 \n3,772 \n3,960 \nUser Fees2\n42 \n2,454 \nInflation Reduction \nAct Resources \n261,300 \n812,287 \n1,796,363 \nBudget Activity \nTotal\n$3,907,572 \n$3,936,300 \n$3,989,042 \n$4,449,087 \n$4,526,529 \n$5,305,200 \n$6,289,464 \n1 The FY 2019 – FY 2023 appropriated resources represent the approved operating plan including any inter-BAC transfers and \nInter-Appropriation transfers. Inter-Appropriation transfers have not yet been approved for FY 2024 and FY 2025 and are not \nincluded in the table.\n2 The FY 2019 – FY 2023 columns represent realized resources for reimbursables and user fees.\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n41\nAPPENDICES\nTable 6b: Exams and Collections Budget Level Measures\nExam and \nCollections \nMeasures\nFY19 \nActual\nFY20 \nActual\nFY21 \nActual\nFY22 \nActual\nFY23 \nActual\nFY23 \nTarget\nFY24 \nTarget\nFY 25 \nTarget\nExam Starts - High \nIncome Individuals \n(new FY 2021)1,2,3\n2,108 \n2,693 \n2,227 \n3,625 \n4,326 \n3,817 \n4,398 \n3,848 \nExam Starts –\nPartnerships\n(new FY 2021)1,2,4\n5,823 \n4,106 \n4,327 \n3,155 \n6,709 \n8,852 \n4,074 \n5,215 \nExam Starts – Large \nCorporations\n(new FY 2021)1,2,5\n2,009 \n1,700 \n1,490 \n1,365 \n1,400 \n1,121 \n1,250 \n1,375 \nExamination \nEfficiency – \nIndividual\n109\n76\n108\n101\n103\n92\n106\n107\nTime to Start \nCompliance \nResolution\n(new FY 2020)1\n60.9%\n66.3%\n66.0%\n68.0%\n72.0%\nIndicator\nIndicator\nIndicator\nTime to Resolve \nCompliance Issue \nAfter Filing\n(new FY 2020)1\n469\n491\n484\n404 \n372 \nIndicator\nIndicator\nIndicator\nRepeat \nNoncompliance Rate\n(new FY 2020)1\n31.4%\n35.6%\n30.7%\n28.1%\n18.9%\nIndicator\nIndicator\nIndicator\nCollection Coverage\n41.3%\n34.9%\n41.2%\n38.3%\n34.9%\n33.4%\n40.7%\n39.1%\nCost to Collect $100\n$0.33 \n$0.35 \n$0.33 \n$0.29\n$0.34\nIndicator\nIndicator\nIndicator\nNote: FY 2024 and FY 2025 targets assume discretionary and IRA funding.\n1 Historical data provided for comparison.\n2 This measure was an indicator in FY 2022 and transitioned to a measure with a target starting in FY 2023.\n3 Audits of high income individuals may take a revenue agent hundreds of hours to complete.\n4 Due to the timing of hiring and the start date of the lengthy training cycle, the impact of hiring on performance is not \nimmediate.\n5 The impact of hiring on performance is not immediate due to required training for new Revenue Agents and the average \ncase cycle time of about 36 months for these large corporations.\nAfter FY 2025, the IRS will continue efforts to hire and train enforcement personnel, including establishing a robust \ntraining curriculum for revenue agents at all grade levels. The agency will continue to acquire and improve access \nto data sources for quicker, more proactive issue identification across compliance operations. This will include the \nthoughtful expanded use of AI in identifying noncompliance risks and better case selections while also maintaining \nand protecting taxpayers’ rights to privacy. Enhanced training, technology and data will also be used to deliver alter\nnative compliance treatments and issue resolution strategies tailored to the taxpayer, increasing the effectiveness and \nefficiency of tax administration.\n", "42 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nAPPENDICES\nTechnology Improvements \nThe IRS is focused on critical work across our agency, including shoring up our core technology infrastructure to \nenable better functionality and improve overall data security. Modernized technology will significantly improve not just \nthe underlying systems but ultimately customer service and the employee experience. With integrated data systems \nthat update customer service representatives on customer questions in near real-time and through one system, \ntaxpayers who reach out to the IRS will get prompt and near real-time information through the phone or digital \nsolution that works best for them.\nIRS will also use advanced analytics, new compliance treatments, and near real-time data to identify high-risk filings \nand pursue exams that are more likely to uncover tax evasion. Along with modernizing systems, IRS technology \ndelivery will itself be transformed into a product- and platform-centric service.\nThis transformation enabled by resources provided through the Inflation Reduction Act (IRA) will ensure that the \nsystems we are investing in today will remain persistently modern for many years to come. \nIn the absence of additional funding, the IRS estimates that its business systems modernization (BSM) account \nis currently short by nearly $3 billion through FY 2031 which means the IRS will only partially modernize, leaving a \nsizeable legacy footprint that will prevent the IRS from enabling a near real-time tax processing system that provides \ntaxpayers with instant account updates, faster refund processing and payment posting, and near real-time status \nupdates. The cost to operate and maintain the IRS technology will continue to rise having to manage both modern \nand legacy systems, requiring tradeoffs that will likely impact taxpayers services and enforcement of the tax law. \nThe legacy technology that remains will operate inefficiently and with greater risks of outages affecting access to \ntaxpayers and IRS employees. The President’s FY 2025 Budget proposal to extend the IRA funding through FY 2034 \nis critical to the IRS’s ability to better serve taxpayers. With this additional funding, we’ll be able to enable better \nfunctionality and improve overall data security. \nTable 7 details IRA spending on information technology by objective and program through FY 2025. Additional costs \nfor these areas will be incurred as functionality is expanded and corresponding operations and maintenance costs \naccrue. The IRS will provide additional updates with subsequent budget requests.\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n43\nAPPENDICES\nTable 7: FY 2023 – FY 2025 Business Systems Modernization (BSM) & Operations Support IRA Mandatory Funding\nFY 2023-FY 2025 BSM & Operations Support IRA Mandatory Funding\nIT IRA by Strategic \nObjectives and \nInitiatives\n($ in Thousands)\nFY23 IRA Actuals\nFY24 IRA\nFY25 IRA\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nFunding \nCategory1\nCapital\n655,127\n399,516\n1,054,643\n1,639,998\n909,384\n2,549,382\n1,648,787\n783,505\n2,432,292\nSupport\n361\n56,099\n56,460\n450\n35,000\n35,450\n500\n40,000\n40,500\nLabor\n67,671\n11,586\n79,257\n130,986\n103,090\n234,076\n279,713\n335,478\n615,191\nIRA Total\n$723,159\n$467,200\n$1,190,359\n$1,771,434\n$1,047,474\n$2,818,908\n$1,929,000\n$1,158,983\n$3,087,983\nIRA FTE Total\n301\n52\n353\n625\n523\n1,148\n1,498\n1,675\n3,173\nStrategic Objective 1:\nBetter taxpayer \nexperience\n216,929\n57,788\n274,717\n585,282\n106,362\n691,644\n390,031\n105,020\n495,051\nStrategic Objective 2:\nFaster issue \nresolution\n29,000\n29,000\n39,000\n39,000\nStrategic Objective 3:\nSmarter Enforcement\n129\n5,842\n5,971\n80,000\n50,000\n130,000\n180,000\n50,000\n230,000\nStrategic Objective 4: \nAdvanced Technology \nand Analytics\nto operate more \neffectively \n506,101\n299,489\n805,590\n1,056,152\n497,567\n1,553,719\n1,308,969\n620,123\n1,929,092\nStrategic Objective 5:\nEmpowered \nEmployees\n104,081\n104,081\n339,545\n339,545\n319,840\n319,840\nManagement Reserve\n50,000\n25,000\n75,000\n50,000\n25,000\n75,000\nIRA Total \n$723,159\n$467,200\n$1,190,359\n$1,771,434\n$1,047,474\n$2,818,908\n$1,929,000\n$1,158,983\n$3,087,983\nAccessibility\n272\n272\n3,000\n3,000\n3,000\n3,000\nLive Assistance \n27,613\n19,992\n47,605\n40,516\n34,000\n74,516\n40,000\n34,000\n74,000\nDigitalization\n74,753\n4,961\n79,714\n109,766\n29,000\n138,766\n50,000\n40,000\n90,000\nBusiness Tax Account\n33,031\n33,031\n130,000\n9,600\n139,600\n70,000\n10,520\n80,520\nIndividual Online \nAccount\n55,538\n651\n56,189\n162,000\n2,500\n164,500\n75,000\n2,500\n77,500\nTax Professional \nOnline Account\n19,518\n19,518\n63,000\n3,150\n66,150\n30,031\n3,300\n33,331\nDirect File\n1,339\n1,339\n50,000\n50,000\n75,000\n75,000\nPayments \nModernization\n10,000\n10,000\n17,000\n17,000\nOnline Tools / Self-\nService\n4,865\n4,865\n20,000\n3,500\n23,500\n30,000\n4,000\n34,000\n1 Capital Investment funding: capital and contractor labor costs. Support funding: training, travel, supplies costs. Labor \nfunding: IRS employee pay and benefits costs.\n", "44 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nAPPENDICES\nFY 2023-FY 2025 BSM & Operations Support IRA Mandatory Funding\nIT IRA by Strategic \nObjectives and \nInitiatives\n($ in Thousands)\nFY23 IRA Actuals\nFY24 IRA\nFY25 IRA\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nAuthentication, \nAuthorization, and \nAccess (A3)\n32,184\n32,184\n21,612\n21,612\n10,700\n10,700\nSubtotal Strategic \nObjective 1: Better \ntaxpayer experience\n$216,929\n$57,788\n$274,717\n$585,282\n$106,362\n$691,644\n$390,031\n$105,020\n$495,051\nImprove Penalty \nAdministration\n14,000\n14,000\n14,000\n14,000\nModernized \nCorrespondence, \nNotices, and \nLetters\n15,000\n15,000\n25,000\n25,000\nSubtotal Strategic \nObjective 2: Faster \nissue resolution\n$29,000\n$29,000\n$39,000\n$39,000\nEnterprise Case \nSelection\n129\n35\n164\n50,000\n50,000\n150,000\n150,000\nLegacy System \nChanges for \nUnified Compliance \nOrganization\n0\n5,807\n5,807\n50,000\n50,000\n50,000\n50,000\nDigital Asset and \nCryptocurrency\n30,000\n30,000\n30,000\n30,000\nSubtotal Strategic \nObjective 3: Smarter \nEnforcement\n$129\n$5,842\n$5,971\n$80,000\n$50,000\n$130,000\n$180,000\n$50,000\n$230,000\nBusiness Master \nFile (BMF)\n5,652\n5,652\n97,800\n97,800\n160,000\n28,680\n188,680\nEnterprise Case \nManagement \n(ECM)/Customer \nRelationship \nManagement (CRM)\n67,272\n67,272\n237,000\n16,825\n253,825\n299,969\n19,050\n319,019\nUnified Intake Tax \nProcessing\n70,000\n70,000\n100,000\n100,000\nIndividual Master \nFile (IMF)\n213,053\n213,053\n265,000\n1,200\n266,200\n265,000\n2,800\n267,800\nIntegrated \nData Retrieval \nSystem (IDRS) \nModernization\n45,000\n45,000\n100,000\n100,000\nInformation Returns \nModernization\n(IR MOD)\n38,668\n38,668\n109,400\n109,400\n120,625\n120,625\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n45\nAPPENDICES\nFY 2023-FY 2025 BSM & Operations Support IRA Mandatory Funding\nIT IRA by Strategic \nObjectives and \nInitiatives\n($ in Thousands)\nFY23 IRA Actuals\nFY24 IRA\nFY25 IRA\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nBSM\nOperations \nSupport\nTotal BSM \nand OS\nAdvanced Analytics \nPlatform\n15,437\n15,437\n25,000\n25,000\n25,000\n10,362\n35,362\nCommon Enterprise \nServices\n227\n227\n100,000\n100,000\n100,000\n100,000\nEnterprise Data \nPlatform\n53,178\n53,178\n80,014\n80,014\n95,676\n95,676\nEnterprise Tax \nCalculator System \nProvider (ETCSP)\n4,553\n4,553\n20,000\n20,000\n22,030\n22,030\nIT Operations \nTransformation\n15,800\n15,800\n15,800\n15,800\nIT Service \nManagement \n(ITSM)\n67,330\n67,330\n55,180\n55,180\n45,000\n45,000\nNetwork \nModernization\n3,000\n83,760\n86,760\n113,468\n113,468\n120,800\n120,800\nRobotics Process \nAutomation (RPA)\n3,934\n214\n4,148\n8,217\n5,200\n13,417\n10,000\n5,200\n15,200\nPortfolio Oversight/\nCommon Services\n64,436\n27,198\n91,634\n55,150\n25,000\n80,150\n55,000\n25,000\n80,000\nVulnerability \nand Threat \nManagement\n43,798\n43,798\n43,832\n18,900\n62,732\n50,000\n27,800\n77,800\nIdentity and Access \nManagement\n74,501\n24,589\n99,090\n89,064\n34,780\n123,844\n109,000\n64,100\n173,100\nSecurity Operations \nand Management\n14,791\n14,791\n20,089\n1,800\n21,889\n35,000\n17,200\n52,200\nSubtotal Strategic \nObjective 4: \nAdvanced Technology \nand Analytics\n$506,101\n$299,489\n$805,590\n$1,056,152\n$497,567\n$1,553,719\n$1,308,969\n$620,123\n$1,929,092\nHuman Resource \nInformation \nTechnology (HRIT)\n13,820\n13,820\n22,000\n22,000\n22,000\n22,000\nIRS Expansion\n90,261\n90,261\n317,545\n317,545\n297,840\n297,840\nSubtotal Strategic \nObjective 5: \nEmpowered \nEmployees\n$104,081\n$104,081\n$339,545\n$339,545\n$319,840\n$319,840\n", "46 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nAPPENDICES\nDescriptions of Information Technology Programs, FY 2023 – FY 2025 BSM & Operations \nSupport Funded Projects\nAccessibility\nImplements technology enhancements to enable equal access to information, services, and documents including \nestablishing multilingual standards, multilingual application refactoring and development, multilingual forms and \nnotices, and automated translation.\nLive Assistance \nImplements call center technologies to improve the taxpayer experience, this includes both taxpayer-facing capabil\nities and infrastructure improvement to support the capabilities. Enables real-time communication via a taxpayer’s \npreferred channel and improves the experience through expanded self-service, using Natural Language Process\ning-enabled capabilities (e.g., chatbots and voicebots) that create efficiencies and improves both the taxpayer and \nemployee experience. The target state will provide seamless omni-channel taxpayer interaction, while providing IRS \nassistors with additional tools and resources to enhance productivity (e.g., agent desktop modernization). Some \nexamples of modernized call center technologies to improve taxpayer service are: cloud-based intelligent natural \nlanguage processing voice automation services i.e., voicebots, new digital interaction services such as chatbots, live \nchat, click to call, and secure messaging services; and customer service agent tools to more effectively manage and \naddress taxpayer service interactions. \nDigitalization\nEnables taxpayers to file documents securely and exchange correspondence electronically. Increases digital intake of \nreturns, correspondence, and other forms with secure connections, such as Document Upload Tool and Modernized \ne-File (MeF) to back-end systems for faster processing and will enable the IRS to accept images of paper documents \nfrom taxpayers via mobile device or computer instead of by mail. Digitizes taxpayer correspondence via high-volume \nscanning, data extraction, and error correction. Enables access to data in a digital format following intake submission \nfor workstreams and capabilities that are not yet digitally available. The IRS will continue moving towards “paperless” \noperations by enabling an increase in e-filing, expanding the digital submission of correspondence, notice responses \nand non-tax forms, increasing the scanning of paper returns, correspondence and forms, further digitizing historical \ndocuments, and expanding the digital data delivery throughout the IRS.\nBusiness Tax Account\nProvides business taxpayers with a secure, integrated and personalized online experience with self-service capabil\nities (e.g., preferences, tax records, notices, payments, messaging, document uploads) to more efficiently and \neffectively interact with the IRS as they would with other businesses and financial institutions. The implementation of \nadditional enhancements in Business Tax Account will support capabilities that will be extended to businesses like \naccessing transcripts and digital notices.\nIndividual Online Account\nProvides individual taxpayers with a secure, integrated and personalized online experience and self-service capabil\nities (e.g., preferences, tax records, notices, payments, messaging, document uploads) to more efficiently and \neffectively interact with the IRS as they would with other businesses and financial institutions. \nTax Professional Online Account\nProvides tax professionals with a secure, integrated and personalized online experience with self-service capabilities \n(e.g., preferences, tax records, notices, payments, messaging, document uploads) to more efficiently and effectively \ninteract with the IRS as they would with other businesses and financial institutions. \n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n47\nAPPENDICES\nDirect File\nFurther expands the opportunity for taxpayers to file forms electronically through a common configurable Intake \nPlatform and ability to electronically file directly with the IRS. Taxpayers will be provided with an expansion of secure \nelectronic filing options for IRS documents that will speed processing and reduce paper filings as part of becoming \nfully digital and modernizing processes to improve the taxpayer experience and organizational efficiency. \nPayments Modernization\nEstablishes a modern Payments Platform to include all government approved payment options and a unified \naccount experience for all taxpayers, entities and third parties to make payments under the IRS brand. Supports \nthe ability to make payments through all channels with features such as scheduling future payments, saving \npayment information, and creating and revising payment plans. The IRS will enable taxpayers to make payments \nmore easily and seamlessly through all service channels such as payment capabilities through the phone, with \nemployees, and online for businesses and tax professionals.\nOnline Tools / Self-Service\nModernizes existing (e.g., Integrated Customer Communication Environment (ICCE) applications like Where’s My \nRefund?) and builds new (e.g., accessing IRS data, expanded tracking/real-time status updates) online tools and \nself-service features integrated through Online Account. The IRS will modernize the back-end platforms for ICCE \napplications (e.g., Where’s My Refund? & Amended Return, IP Pin, Get Transcript) and expand the information \nmade available to taxpayers to provide better insights to the status of their engagement with IRS. \nAuthentication, Authorization, and Access (A3)\nDelivers and maintains modernized Identity, Credentialing, and Access Management (ICAM) capabilities in \nalignment with enterprise efforts, industry standards, best practices, and conforming to Executive/Legislative \ndirectives. Modernizes IRS Digital Identity Services to decouple security from applications, implements Multi-Factor \nAuthentication, and applies foundational Zero Trust Architecture capabilities. \nImprove Penalty Administration\nIRS will provide technology to improve penalty administration over return preparer and BBA (Bipartisan Budget Act \nof 2015) penalty assessments and correct estimated tax penalty assessments within legal limits while protecting an \nestimated $3,000,000 in preparer penalties and BBA accuracy penalties and an average (over the last five years) of \n$1 billion in erroneous estimated tax penalties per year.\nModernized Correspondence, Notices, and Letters\nEstablish a common service for digitally generating and distributing notices and letters to taxpayers. Generates \ncorrespondence, notices, and letters in print and digital formats. Transmit correspondences of all file type formats \nto downstream systems for printing or digital delivery and will be integrated with automated multilingual support.\nEnterprise Case Selection\nLeverages the power of a new centralized anomaly detection platform for the IRS to better identify potential \nnoncompliance, fraud, and unclaimed benefits earlier and enable notifications and/or case routing to the most \neffective channels/workstreams. In FY 2025, the IRS will continue building out functionality to centralize case \nselection and anomaly detection capabilities into a modern cloud-based platform leveraging advanced analytic \ncapabilities to improve the selection of compliance cases. \nLegacy System Changes for Unified Compliance Organization\nDeliver technology capabilities required to establish a Unified Compliance Organization (UCO), including deter\nmining changes to IT compliance applications and systems needed for UCO stand-up, implementing changes to \nlegacy IT systems to accommodate the UCO structure (when modernized solutions are not possible within required \ntimeframes), retiring select legacy systems aligned to current business operating divisions’ compliance functions, \nand re-skilling IT employees supporting compliance applications as necessary. \n", "48 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nAPPENDICES\nDigital Asset and Cryptocurrency\nImplements a technical solution to employ compliance processes, reporting requirements, and data analytics to \nproperly report digital asset transactions and uncover transactions that crypto users assumed were hidden. In \nconcert with IR Modernization cryptocurrency information reporting, the IRS will detect and deter cryptocurrency tax \nevasion with virtual currencies like Bitcoin and nonfungible tokens by employing data analytics and case selection \nfor enforcement staff. The IRS will start to build the solution to leverage the digital asset data collected to identify \npotential noncompliance.\nBusiness Master File\nDelivers a modernized business taxpayer account enabling near real-time processing with a robust database for \naccount posting, settlement and service-driven data access. Legacy BMF architecture (sequential batch processing) \nand code will be modernized through an event-driven architecture and near real-time processing and data access. \nBMF modernization will leverage an innovative approach informed by lessons learned from modernizing the IMF to \ndeliver incremental modernized business tax account management capabilities such as event-driven near real-time \nprocessing and greater agility in addressing legislative changes. \nEnterprise Case Management (ECM)/Customer Relationship Management (CRM)\nEstablishes a single, modernized, enterprise case management system with access to taxpayer data and standard \nbusiness processes across the IRS, consolidating capabilities from over 60 disparate systems. Implements a \ncustomer relationship management platform to manage IRS interactions and relationships with taxpayers. ECM will \nmodernize case management processes and systems in a simplified technical environment to provide top quality \nservice while empowering employees to resolve cases. ECM leverages an enterprise solution, including a CRM \nplatform, for streamlining case and workload management, digitizes case information, provides business automation, \nand increases resource alignment across IRS, resulting in improved customer service, reducing the timeframe for \ncase resolution, and enabling the retirement of legacy case management systems. \nUnified Intake Tax Processing\nTransforms the legacy returns pipeline system (i.e., Generalized Mainline Framework – GMF, Error Resolution System \n- ERS, Generalized Unpostable Framework - GUF, Service Center Control File - SCCF) that validates and perfects tax \nreturns, remittances, information returns and adjustments, to enable a common perfection and validation pipeline for \ntax returns and information returns to support near real-time tax processing. The IRS will start replacing legacy GMF \nfunctionality with modern common services to enhance the returns processing perfection functions and advance the \nIRS towards event-driven near real-time tax processing. \nIndividual Master File \nTransforms the individual taxpayer account processing (i.e., update accounts, assess taxes, generate refunds) and \ndata access. Enables more digital services for one-stop access to up-to-the-minute account information, improves \naccess to individual taxpayer data and analytical capabilities, and provides more agility in delivering tax law changes \nand legislative mandates. This initiative completes the delivery of CADE2 to replace the IMF and the follow-on activ\nities to replace the remaining components of IMF that deliver data throughout the IRS infrastructure. \nIntegrated Data Retrieval System (IDRS) Modernization\nModernizes the complex IDRS ecosystem that acts as a central hub for Customer Service and Case Management \nbusiness functions and other common services such as generating notices and correspondence. As the legacy IDRS \nsystem is consolidated and retired, this program will coordinate with other initiatives and various systems (e.g., ECM, \nCADE 2, Enterprise Data Platform) to provide comprehensive, modern solutions and a digital experience for IRS \nemployees\n. The IRS will start delivering an incremental approach to modernize the IDRS capabilities through common \nservices and collaboration with the supporting modernization programs (e.g., ECM for case management functionality).\n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n49\nAPPENDICES\nInformation Returns Modernization (IR MOD)\nImplements and maintains a modernized intake platform for the billions of information returns filed each year and \nexpands 1099 reporting requirements to include cryptocurrency brokers. Modernizes the end-to-end Information \nReturn (IR) processing pipeline which is made up of the legacy intake systems. \nAdvanced Analytics Platform\nImplements a new platform to power advanced analytics and allow data scientists to create predictive models \nand algorithms to analyze data more efficiently with leading-edge trustworthy AI and other advanced analytics \ntools. Will enable IRS to adeptly apply data and analytics to strategically advance its mission capabilities, improve \ntaxpayer service, and support voluntary compliance to narrow the tax gap. The outcome will enable the creation and \ndeployment of different analytic use cases (e.g., high income and high wealth, partnerships, balance due) to identify \nnoncompliance, appropriate treatments of noncompliance including interventions.\nCommon Enterprise Services\nBuilds secure, reusable, and standardized services (e.g., code, APIs, data access services) to deliver IRS mission \nspecific (e.g., Update Taxpayer Account, TIN Check, Perfect Address) and foundational technology (e.g., Single \nSign-On, Logging) capabilities that will modernize and replace embedded logic currently provided within legacy \nsystems and data connections. The IRS will start to build out new common enterprise services and prioritizing those \nthat support the delivery of IRS IRA SOP commitments. \nEnterprise Data Platform\nEstablishes a state-of-the-art Data Integration, Data Access and Data Management platform which empowers \nbusiness users, IT developers, and data scientists to gain rapid, secure access to reliable, integrated tax adminis\ntration data for analytical and operational usage and to develop and deliver trustworthy advanced analytics and AI/\nML models. In addition, EDP will support modernized IT solutions with transactional data storage. EDP will integrate \ntax administration data to create a holistic view of the taxpayer and provide data access services; provide end users \nself-service analytics to make effective and agile data driven-decisions, streamline data operations using a scalable \ncommon services-based architecture to reduce time-to-insight, enable development of advanced analytics models \nand deliver AI based on enterprise IRS data for general use cases.\nEnterprise Tax Calculator System Provider (ETCSP)\nOver time, consolidates over 100 distinct and duplicative calculators embedded in more than a hundred applications \nand processes. These calculators require support from multiple application development teams implementing annual \nlegislative and filing season updates. The Enterprise Tax Calculator Service (ETCS) will provide: modernized, flexible, \nand scalable tax calculations for legacy and modernized processing systems; and accurate and consistent results to \ncustomers both internal and external and increased reusability using a Service Oriented Architecture.\nIT Operations Transformation\nTransitions IT Operations to a service-oriented model to introduce new services that align with customer expectations \nand business value. Establishes robust and dependable systems to consistently deliver services, achieves compre\nhensive visibility into performance from the customers’ standpoint, and proactively identifies potential issues which \nadversely affect the user experience.\nIT Service Management\nIncreases reliability of IT services through integrated IT platforms that provide a centralized, consistent view of IT \nand greater insights into root causes which expedites service restoration. The program will enrich the customer and \nworkforce experience through increased self-service and improved timeliness and availability of relevant information. \nITSM will equip the workforce with knowledge and tools that enable preventative actions and increase respon\nsiveness to incidents and enhance IT planning, operations and decision making through intelligent automation & \norchestration and improved quality and relationships between different types of data. The program will accelerate \ndelivery through automation of workflows and discovery for repeatable tasks.\n", "50 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nAPPENDICES\nNetwork Modernization\nGrows end user experience, enables auto remediation, and expands POD bandwidth: Automates recovery actions \nfor the most common issues and actions based on severity, tracks effectiveness of remediations over time, enables \nincident automation. The long-term delivery strategy is to deploy the next generation network architecture supporting \nsecure cloud communications. To establish the network resiliency, a future state architecture with Ultravailable \nNetwork (UVN) Ring to improve performance & resiliency across core networks will be implemented. Implements \ntrusted access and secure communications by Future State Network Cloud Security Boundary with Enterprise \nPartner Zone (EPZ) Cloud to Cloud Secure Communication resulting in, “Secure Access Anytime, Anywhere, Any \nDevice”\nRobotics Process Automation (RPA)\nEstablishes a cloud-based robotics process automation (RPA) platform to implement automations of high-volume \nmanual processes at scale. The IRS will implement additional RPA use cases through the cloud-based platform \nthat will increase operational efficiency by automating manual processes and freeing up staff for more value-added \nactivities.\nPortfolio Oversight/Common Services\nProvide system engineering management capabilities, including systems strategy, architecture, and engineering \ncapabilities, across IT Infrastructure, Business Applications, Data Management, and IT Security. Provide portfolio \ncontrol and management processes and tools, including governance, enterprise lifecycle support, tiered program \nmanagement, and configuration/change management.\nVulnerability and Threat Management\nIdentifies and provides transparency for risks and potential threats to initiate remediation actions for proactive \nprevention of security incidents (e.g., security audit trails, data loss prevention). The IRS will improve its cyber \nthreat response and remediation capabilities to reduce audit findings, complete the implementation of a new tool \nto automate the management of security assessments, project milestones, and risk posture reporting, enhance \napplication security testing to identify and resolve vulnerabilities earlier in development, and expand automation for \nvulnerability detection and response. \nIdentity and Access Management\nModernizes processes, technologies and policies for managing digital identities and access controls for internal and \nexternal users resulting in continued protection of taxpayer data. \nSecurity Operations and Management\nProvides advanced monitoring, fraud analytics, and incident response capabilities to reduce risk and ensure high \navailability of IRS systems, applications, and protected information. \nHuman Resource Information Technology (HRIT)\nModernizes HR processes using a common platform with centralized HR information and new self-service, \nautomation, and workflow capabilities consolidating legacy / siloed HR processes. \nIRS Expansion\nEnsures all IRS expansion needs for hardware, software, services, and associated modernization needs are delivered \nto the enterprise on-time to enhance experience. Delivers secure enterprise tools to enable real-time IRS workforce \ncollaboration, such as Microsoft 365 integrated tools (e.g., Teams, OneDrive, SharePoint). This will support IRS \nworkforce expansion as well as establish additional communication channels and a method for real-time collaboration \nthereby improving the employee experience. \n", "IRS IRA Strategic Operating Plan \| Annual Update Supplement \n51\nAPPENDICES\nAPPENDIX 4: Implementation Roadmap for the Strategic Operating Plan\nIn order to implement the Strategic Operating Plan (SOP), the IRS created a 2023 Implementation Roadmap. The \nRoadmap expanded and refined the efforts detailed in the plan by creating Key Results for 2023 and 2024. As an \nexample, the first Objective of the SOP is to “Dramatically improve services to help taxpayers meet their obligations \nand receive the tax incentives for which they are eligible.” The first initiative of this objective is to “Improve the avail\nability and accessibility of customer service.” To implement this initiative, the Roadmap developed a 2023 Key Result \nof an average wait time for a phone call on the main line during tax filing season of less than five minutes.\nThe roadmap will be refreshed each year as Key Results are completed, and new Key Results are identified for future \nyears. This roadmap does not reflect all we will accomplish but highlights some of the major goals. As our detailed \nplanning and implementation process proceeds, we will adjust the timing and sequencing of delivery milestones as \nwe identify additional work. Every Objective and Initiative detailed in the plan is included on the Roadmap, and is tied \nto the Department of Treasury’s Strategic Plan, as illustrated below:\nTable 8: Treasury Goals and Objectives Aligned to IRA SOP Outcome Groupings\nTreasury Goal\nTreasury Objective\nSOP Objective\nRoadmap Outcome Grouping\nGoal 1:\nPromote Equitable \nEconomic Growth \nand Recovery\n1.1 Enhance tax \ncompliance and \nservice; improve tax \npolicy design:\nObjective 1:\nImprove Services \n• Enhance Live Assistance\n• Expand Online Services \n• Accelerate Digitalization\n• Improve Employee Tools\nObjective 2:\nResolve Issues\n• Simplify Notices\n• Disrupt Scams\nObjective 3:\nExpanded Enforcement\n• Ensure Fairness in \nEnforcement\nObjective 4:\nModernized Technology\n• Modernize Foundational IT\nGoal 2:\nEnhance National \nSecurity\n2.1 Cyber Resiliency of \nFinancial Systems and \nInstitutions\nObjective 4:\nModernized Technology\n• Modernize Foundational IT\n2.4 Transparency in the \nFinancial System\nObjective 1:\nImprove Services\n• Enhance Live Assistance\n• Expand Online Services \n• Improve Employee Tools\nObjective 2:\nSimplify Notices\n• Simplify Notices\nObjective 3:\nExpanded Enforcement\n• Ensure Fairness in \nEnforcement\nObjective 4: \nModernized Technology\n• Modernize Foundational IT\nGoal 3:\nProtect Financial \nStability and \nResiliency\n3.3 Financial \nInnovation, Encourage \nresponsible financial \nsector innovation:\nObjective 1:\nImprove Services\n• Expand Online Services \nObjective 4:\nModernized Technology\n• Modernize Foundational IT\n", "52 \nIRS IRA Strategic Operating Plan \| Annual Update Supplement\nAPPENDICES\nTreasury Goal\nTreasury Objective\nSOP Objective\nRoadmap Outcome Grouping\nGoal 5:\nModernize Treasury \nOperations\n5.1 Recruit and \nRetain a Diverse and \nInclusive Workforce, \nRecruit and retain a \ndiverse workforce \nthat represents \ncommunities that \nTreasury serves:\nObjective 5:\nSkilled and Diverse \nWorkforce\n• Foster Positive Employee \nExperience\n5.2 Future Work \nRoutines, Transform \nthe department’s work \nroutines to support \nchanging mission and \nworkforce needs\nObjective 1:\nImprove Services\n• Improve Employee Tools\nObjective 5:\nSkilled and Diverse \nWorkforce\n• Foster Positive Employee \nExperience\n5.3 Better Use of Data: \nIncrease timely access \nto and use of quality \ndata and other types \nof evidence to inform \ndecision-making:\nObjective 1:\nImprove Services\n• Expand Online Services \n• Accelerate Digitalization\n• Improve Employee Tools\nObjective 3:\nExpanded Enforcement\n• Ensure Fairness in \nEnforcement\nObjective 4:\nModernized Technology\n• Modernize Foundational IT\n5.4 Customer \nExperience Practices: \nMature and embed \nstrong customer \nexperience practices \nacross the department, \nestablishing Treasury’s \nreputation for \nconsistently positive \nexperiences\nObjective 1:\nImprove Services \n• Enhance Live Assistance\n• Expand Online Services \n• Accelerate Digitalization\n• Improve Employee Tools\nObjective 2:\nResolve Issues\n• Simplify Notices\n• Disrupt Scams\nObjective 3:\nExpanded Enforcement\n• Ensure Fairness in \nEnforcement\nObjective 4:\nModernized Technology\n• Modernize Foundational IT\nObjective 5:\nSkilled and Diverse \nWorkforce\n• Foster Positive Employee \nExperience\n", "page intentionally left blank\n", "Publication 3744-A (4-2024) Catalog Number 32877N Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
i2290sp_23.pdf	0723 Inst 2290 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/i2290sp_23.pdf	[ "Note: The form, instructions, or publication you are looking \nfor begins after this coversheet.\nPlease review the information below.\nThis July 2023 revision is for the tax period beginning on July 1, 2023, and ending on June \n30, 2024. Don’t use this revision if you need to file a return for a tax period that began on or \nbefore June 30, 2023. To obtain a prior revision of Form 2290 and its separate instructions, \nvisit \nwww.irs.gov/Form2290. \nNota: El formulario, las instrucciones o la publicación que \nbusca se encuentra luego de esta portada.\nPor favor lea la información a continuación.\nEsta revisión de julio de 2023 es para el período tributario que comienza el 1 de julio de \n2023 y termina el 30 de junio de 2024. No use esta revisión si necesita presentar una \ndeclaración para un período tributario que haya comenzado en o antes del 30 de junio de \n2023. Para obtener una revisión anterior del Formulario 2290(SP) y sus instrucciones por \nseparado, visite www.irs.gov/Form2290SP. \n", "LA PÁGINA SE HA DEJADO EN BLANCO INTENCIONALMENTE.\n", "Instrucciones para el \nFormulario 2290(sp)\n(Rev. julio de 2023)\nDeclaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras\nDepartment of the Treasury\nInternal Revenue Service\nLas secciones a las cuales se hace referencia abajo \ncorresponden al Código Federal de Impuestos Internos a menos \nque se indique de otra manera.\nContenido\nPágina\nPropósito de este Formulario . . . . . . . . . . . . . . . . . . . 1\nQuién Tiene que Presentar este Formulario\n. . . . . . . . 2\nVehículos Tributables . . . . . . . . . . . . . . . . . . . . . . . . 2\nCuándo se Tiene que Presentar el Formulario . . . . . . . 3\nCómo Presentar la Declaración . . . . . . . . . . . . . . . . . 4\nDónde Presentar la Declaración\n. . . . . . . . . . . . . . . . 4\nCentro de Información Telefónica sobre el \nFormulario 2290(sp) . . . . . . . . . . . . . . . . . . . . . . 5\nMultas e Intereses\n. . . . . . . . . . . . . . . . . . . . . . . . . . 5\nCómo Comenzar\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nNúmero de Identificación del Empleador \n(EIN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nNúmero de Identificación del Vehículo (VIN) . . . . . 5\nPeso Bruto Tributable . . . . . . . . . . . . . . . . . . . . . 5\nNombre y Dirección\n. . . . . . . . . . . . . . . . . . . . . . . . . 6\nParte I. Cálculo del Impuesto . . . . . . . . . . . . . . . . . . . 6\nLínea 2\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nCómo Pagar el Impuesto . . . . . . . . . . . . . . . . . . . . . 10\nAnexo 1 del Formulario 2290(sp) . . . . . . . . . . . . . . . 11\nAutorización para Divulgar Información \nTributaria para el Anexo 1 (Formulario \n2290(sp)) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11\nTercero Autorizado . . . . . . . . . . . . . . . . . . . . . . . . . 11\nFirma . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12\nRegistros . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12\nCómo Obtener Ayuda con los Impuestos\n. . . . . . . . . 12\nTablas del Impuesto para Períodos Parciales (para \nvehículos que se usaron por primera vez \ndespués de julio del período) . . . . . . . . . . . . . . . 17\nAcontecimientos Futuros\nPara la información más reciente sobre los acontecimientos \nrelacionados con el Formulario 2290(sp) y sus instrucciones, \ncomo legislación promulgada después de que éstos han sido \npublicados, acceda al sitio web IRS.gov/Form2290SP.\nRecordatorios\nPagos con tarjeta de crédito o débito. Los contribuyentes \nque presentan el Formulario 2290(sp) pueden pagar su \nobligación tributaria del Formulario 2290(sp) con una tarjeta de \ncrédito o débito. Vea Tarjeta de crédito o débito bajo Cómo \nPagar el Impuesto, más adelante, para más información.\nAnexo 1 (Formulario 2290(sp)) —Primer mes de uso. Los \ncontribuyentes que presentan el Formulario 2290(sp) tienen que \nanotar el primer mes de uso en el Anexo 1 para indicar cuándo \nlos vehículos incluidos en el Anexo 1 fueron usados por primera \nvez durante el período tributario. Vea Primer mes de uso bajo \nAnexo 1 del Formulario 2290(sp), más adelante, para más \ninformación.\nServicio de Aduanas y Control de Fronteras de los Estados \nUnidos. El Servicio de Aduanas y Control de Fronteras de los \nEstados Unidos requiere verificación de pago cuando se \nintroduce un vehículo canadiense o mexicano en los Estados \nUnidos. Vea Verificación de pago para el registro estatal y \nentrada en los Estados Unidos bajo Anexo 1 del Formulario \n2290(sp), más adelante.\nEl Anexo 1. Usted debe completar y presentar ambas copias \ndel Anexo 1. La segunda copia será estampada y se le \ndevolverá para que la use como comprobante de pago.\nPresentación por medios electrónicos. Las declaraciones \nde impuestos en que se declaren y se paguen impuestos por 25 \nvehículos o más que son presentadas durante el período \ntributario tienen que ser presentadas electrónicamente. Al \ndeterminar si se le requiere presentar por medios electrónicos, \nlos vehículos que han sido suspendidos del impuesto \n(designados por la categoría W) no se incluyen al determinar si \ntiene 25 o más vehículos, ya que no está pagando el impuesto \npor dichos vehículos. En la actualidad, sólo el Formulario 2290, \nen inglés, puede ser presentado electrónicamente. No obstante, \nse recomienda presentar la declaración por medios electrónicos \nindependientemente del número de vehículos declarados. \nPresente el Formulario 2290, Heavy Highway Vehicle Use Tax \nReturn (Declaración del impuesto sobre el uso de vehículos \npesados en las carreteras), en inglés, por medios electrónicos a \ntravés de algún proveedor de servicios que participe en el \nprograma de presentación electrónica e-file del Servicio de \nImpuestos Internos (IRS, por sus siglas en inglés) para los \nimpuestos sobre artículos de uso y consumo. Una vez que su \ndeclaración sea aceptada por el IRS, su Anexo 1 estampado \npuede estar disponible dentro de unos minutos. Para más \ninformación sobre el programa e-file, acceda al sitio web del IRS \nen IRS.gov/es/e-File-Providers/e-File-Form-2290 o IRS.gov/\nCamioneros (Trucking Tax Center) con enlaces para asistir con \nel proceso electrónico por medio de algunos de los proveedores \nde servicios que ofrecen ayuda en español para declarar \nelectrónicamente.\nInstrucciones Generales\nPropósito de este Formulario\nUse el Formulario 2290(sp) para los siguientes propósitos:\n• Calcular y pagar el impuesto correspondiente sobre el uso de \nvehículos motorizados utilizados en las carreteras públicas \ndurante el período tributario y que tienen un peso bruto \ntributable de 55,000 libras o más.\n• Calcular y pagar el impuesto correspondiente sobre un \nvehículo por el cual usted ha completado una declaración de \nsuspensión del impuesto en otro Formulario 2290(sp) (o \nFormulario 2290, en inglés) anterior si ese vehículo luego se \nexcedió del límite sobre las millas usadas durante el período. \nVea Vehículos suspendidos que exceden el límite sobre las \nmillas que se pueden usar, más adelante.\n• Calcular y pagar el impuesto correspondiente si, durante el \nperíodo, el peso bruto tributable de un vehículo aumenta y, por \nApr 12, 2023\nCat. No. 30489H\n", "consiguiente, el vehículo pasa a una categoría distinta. Vea \nLínea 3, más adelante.\n• Reclamar una suspensión del impuesto cuando se anticipa \nque el vehículo será usado por 5,000 millas o menos (7,500 \nmillas o menos en el caso de vehículos agropecuarios) durante \nese período.\n• Reclamar un crédito por el impuesto pagado sobre vehículos \nque fueron destruidos, robados, vendidos o que se usaron por \n5,000 millas o menos (7,500 millas o menos en el caso de \nvehículos agropecuarios).\n• Declarar la adquisición de un vehículo tributable de segunda \nmano sobre el cual se ha suspendido el pago de impuestos.\n• Calcular y pagar el impuesto correspondiente sobre un \nvehículo de segunda mano tributable adquirido y usado durante \nel período. Vea Vehículo de segunda mano, más adelante.\nUse el Anexo 1 (Formulario 2290(sp)) para los siguientes \npropósitos:\n• Declarar todos los vehículos por los que declara el impuesto \n(incluyendo un aumento en el peso bruto tributable) y aquéllos \npor los que declara suspensión del impuesto por categoría y los \nnúmeros de identificación del vehículo (VIN, por sus siglas en \ninglés).\n• Verificar que ha pagado el impuesto federal al registrar su(s) \nvehículo(s) (a menos que esté(n) específicamente exento(s)) en \nalgún estado de este país. Use la copia del Anexo 1 estampada \ncon un sello y devuelta a usted por el IRS para tal propósito.\nUse el Formulario 2290-V(sp), Comprobante de Pago, para \nacompañar su cheque o giro. El Formulario 2290-V(sp) se usa \npara acreditar a su cuenta tributaria el pago del impuesto sobre \nel uso de vehículos pesados en las carreteras públicas. Si \npresenta su declaración por medios electrónicos, vea Cómo \nPagar el Impuesto, más adelante.\nQuién Tiene que Presentar este \nFormulario\nTiene que presentar el Formulario 2290(sp), junto con el Anexo \n1, para el período tributario que comienza el 1 de julio de 2023 y \ntermina el 30 de junio de 2024, si un vehículo motorizado \ntributable (que se define después) se registra, o tiene que ser \nregistrado, bajo su nombre según requiera alguna ley estatal, \ndel Distrito de Columbia, de Canadá o de México, que por \nprimera vez se opere en las carreteras públicas durante el \nperíodo tributario y que tenga un peso bruto tributable de 55,000 \nlibras o más. Consulte los ejemplos bajo Cuándo se Tiene que \nPresentar el Formulario, más adelante.\nUsted puede ser una persona física, compañía de \nresponsabilidad limitada (LLC, por sus siglas en inglés), \nsociedad anónima, sociedad colectiva o alguna otra clase de \nentidad u organización (incluyendo las que sean sin fines de \nlucro, caritativas, educativas, etcétera).\nEntidades no consideradas como separadas de sus due-\nños y compañías subsidiarias calificadas conforme al sub-\ncapítulo S (QSubs). Las compañías subsidiarias calificadas \nconforme al subcapítulo S (QSubs, por su abreviatura en inglés), \ny las entidades calificadas no consideradas como separadas de \nsus dueños que tienen un solo dueño (disregarded entities, en \ninglés) se tratan como si fueran entidades separadas de sus \ndueños para propósitos de los impuestos sobre artículos de uso \ny consumo y también para propósitos de la declaración de \ninformación. Las QSubs y las entidades calificadas no \nconsideradas como separadas de sus dueños que tienen un \nsolo dueño tienen que pagar y declarar impuestos sobre \nartículos de uso y consumo; inscribirse en actividades de \nimpuestos sobre artículos de uso y consumo; y reclamar todo \nreembolso, crédito y pago bajo el número de identificación del \nempleador (EIN, por sus siglas en inglés) de la entidad. Estas \nacciones no pueden realizarse bajo el número de identificación \ndel contribuyente (TIN, por sus siglas en inglés) del dueño. \nAlgunas QSubs y entidades no consideradas como separadas \nde sus dueños pueden haber recibido ya un EIN. Sin embargo, \nsi no está seguro, por favor llame al IRS Business and Specialty \nTax Line (Línea para asuntos relacionados con los impuestos de \nnegocios y los impuestos especiales del IRS) al 800-829-4933. \nPara más información sobre cómo solicitar un EIN, vea Número \nde Identificación del Empleador (EIN), más adelante.\nGeneralmente, las QSubs y las entidades calificadas no \nconsideradas como separadas de sus dueños que tienen un \nsolo dueño continuarán siendo tratadas como entidades no \nconsideradas como separadas de sus dueños para otros \npropósitos tributarios federales (aparte de los impuestos sobre \nla nómina). Para más información, vea la sección 301.7701-2(c)\n(2)(v) del Reglamento, en inglés.\nVehículo registrado en nombre de dos personas. Si un \nvehículo tributable está registrado en nombre del propietario y \nde otra persona, el propietario es el que tiene que pagar el \nimpuesto adeudado. Esta regla también se aplica en el caso de \nun vehículo arrendado que esté registrado en nombre de dos \npersonas distintas.\nDistribuidores. Todo vehículo que se opere bajo la placa, \nlicencia o permiso de un distribuidor se considera registrado en \nnombre del mismo.\nVehículo de segunda mano. Vea Vehículos de segunda \nmano y Cálculo del impuesto para los vehículos de segunda \nmano adquiridos en compra privada y la información de \nreclamaciones requerida para vehículos de segunda mano que \nse han vendido, más adelante.\nVehículos usados para explotaciones madereras. Un \nvehículo se clasifica como vehículo usado para explotaciones \nmadereras si:\n1.\nSe usa exclusivamente para la transportación de \nproductos cosechados en una zona de explotación forestal o \nexclusivamente en la transportación de dichos productos \ncosechados desde la zona de explotación forestal a y desde \notras zonas de explotación forestal (se pueden utilizar las \ncarreteras públicas entre las zonas de explotación forestal); y\n2.\nSe registra (conforme a las leyes de un(os) estado(s) en \nque tal vehículo es requerido a ser registrado) como vehículo \nmotorizado de uso en carreteras usado exclusivamente en la \ntransportación de productos de la explotación forestal. Un \nvehículo será considerado registrado conforme a la ley de un \nestado como vehículo motorizado de uso en carreteras usado \nexclusivamente en la transportación de productos extraídos de \nun bosque o zona de explotación forestal, si tal vehículo está \nregistrado conforme al estatuto o reglamentos legalmente \nválidos. Además, no se requiere que el vehículo lleve una \nmatrícula especial o una placa que lo identifique como vehículo \nde uso en la transportación de productos extraídos de un \nbosque o zona de explotación forestal.\nEntre los productos que se extraen de un bosque o zona de \nexplotación forestal se incluyen la madera que ha sido \nprocesada para usos comerciales por medio de aserrarla y \nconvertirla en tablas de madera, virutas u otros productos \nmadereros si el procesamiento ocurre antes de transportarlos \nfuera del bosque o zona de explotación forestal.\nA los vehículos usados para explotaciones madereras \nse les grava el impuesto con tasas de impuesto \nreducidas. Vea la Tabla II, más adelante.\nVehículos Tributables\nLos vehículos motorizados que se operan en las carreteras y \nque tienen un peso bruto tributable de 55,000 libras o más están \nsujetos al impuesto.\nCONSEJO\n-2-\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n", "Un vehículo motorizado de uso en carreteras incluye \ntodo vehículo automotor que haya sido diseñado para llevar \ncarga en las carreteras públicas de este país, \nindependientemente de si se ha diseñado para desempeñar \notras funciones. Algunos ejemplos de estos vehículos son los \ncamiones, camiones pesados de tracción y autobuses. Por regla \ngeneral, los furgones, camionetas, camiones de reparto \n(cerrados y abiertos) y todo vehículo semejante no están sujetos \na este tipo de impuesto, ya que suelen tener un peso bruto \ntributable inferior a las 55,000 libras.\nUn vehículo consiste en un chasis, o en un chasis y \ncarrocería, sin incluir la carga que el vehículo lleve. No importa si \nel vehículo ha sido diseñado para desempeñar una función de \ntransporte de sólo una clase específica de carga en carreteras, \ncomo lo es el transporte de pasajeros, muebles y artículos \npersonales (del hogar, oficina o remolque) o de otro tipo \nespecial de cargas, bienes, suministros o materiales. No importa \nsi la maquinaria o equipo ha sido diseñado específicamente (y \nmontado permanentemente) para llevar a cabo alguna tarea no \nrelacionada con el transporte en carreteras, a excepción de la \ndescripción sobre Vehículos que no se consideran vehículos \nmotorizados en las carreteras, más adelante.\nUso quiere decir la operación del vehículo mediante la \npotencia que se genera desde su propio motor en toda carretera \npública en los Estados Unidos.\nUna carretera pública es toda carretera, camino o calle en \nlos EE. UU. que no sea privado. En esta definición se incluyen \nlas carreteras federales, estatales, de condado y municipales.\nEjemplo. Usted compró su camión pesado de un \ndistribuidor y lo condujo en las carreteras públicas a su hogar. El \nconducir a su hogar fue el primer uso tributable del vehículo.\nExenciones. El uso de ciertos vehículos motorizados en las \ncarreteras está exento del impuesto (y por lo tanto no requerido \nque se declare en el Formulario 2290(sp)) si se cumplen ciertos \nrequisitos. El uso de un vehículo motorizado en la carretera no \nestá sujeto al impuesto si éste es usado y operado directamente \npor:\n• El gobierno federal de los Estados Unidos;\n• El Distrito de Columbia;\n• Un gobierno estatal o local;\n• La Cruz Roja Nacional de los Estados Unidos;\n• Un cuerpo de bomberos voluntarios, asociación de \nambulancias o grupo de paramédicos (brigada de rescate) sin \nfines de lucro;\n• Un gobierno tribal de indígenas estadounidenses, \núnicamente si la operación del vehículo incluye el ejercicio de \nuna función esencial del gobierno tribal; o\n• Una entidad (autoridad) de transporte público, pero \núnicamente si la entidad ha sido fundada en virtud de una ley \nque le otorgue ciertos poderes que el gobierno estatal \nnormalmente tiene.\nTambién exento del impuesto (y por lo tanto no requerido que \nse declare en el Formulario 2290(sp)) es el uso de:\n• Vehículos calificados utilizados en la recolección de sangre \n(vea a continuación) usados por organizaciones calificadas de \nrecolección de sangre; y\n• Maquinaria móvil que cumple con las especificaciones para \nun chasis, tal como se describe en Maquinaria móvil que se ha \ndiseñado específicamente para funciones no relacionadas con \nel transporte, más adelante.\nVehículo calificado utilizado en la recolección de sangre. \nUn vehículo calificado utilizado en la recolección de sangre es \nun vehículo utilizado por una organización calificada de \nrecolección de sangre por lo menos el 80% del tiempo durante \nel período tributario anterior para propósitos de recolección, \nalmacenaje o transporte de sangre. Para el período tributario en \nel cual se pone en servicio un vehículo por primera vez, la \norganización calificada de recolección de sangre debe certificar \nque la organización tiene expectativas razonables de que el \nvehículo será usado por lo menos el 80% del tiempo durante el \nperíodo tributario para propósitos de recolección, almacenaje o \ntransporte de sangre.\nVehículos que no se consideran vehículos motorizados en \nlas carreteras. Por lo general, los vehículos enumerados a \ncontinuación no se consideran vehículos operados en las \ncarreteras:\n1.\nMaquinaria móvil que se ha diseñado \nespecíficamente para funciones no relacionadas con el \ntransporte. Un vehículo automotor no es un vehículo usado en \nlas carreteras si le corresponde todo lo siguiente:\na.\nEl chasis lleva montado o instalado permanentemente \nmaquinaria o equipo que se usa para desempeñar ciertas \nfunciones (construcción, fabricación, taladrado o perforación, \nminería, maderaje, elaboración, explotación agropecuaria u \notras operaciones de este tipo) si la operación de la maquinaria \no equipo no tiene que ver con transporte en las carreteras \npúblicas, o fuera de ellas.\nb.\nEl chasis ha sido diseñado específicamente para servir \nsolamente de transporte móvil y montaje de maquinaria o \nequipo (y como fuente de energía, si le corresponde), sin \nimportar que éstos estén o no en operación.\nc.\nA causa de su diseño especial, el chasis no puede \nusarse como parte de un vehículo que se ha diseñado para \nllevar cualquier otra carga, sin que sufra bastante modificación \nestructural.\n2.\nVehículos especialmente diseñados para transporte \nfuera de las carreteras públicas. Un vehículo no se considera \nun vehículo operado en las carreteras públicas si se ha \ndiseñado principalmente para llevar una clase específica de \ncarga que no sea sobre una carretera pública y, debido a este \ndiseño especial, la capacidad del vehículo para transportar \ncarga en una carretera pública se ve sustancialmente limitada o \nimpedida.\nPara hacer esta determinación, puede tomar en cuenta el \ntamaño del vehículo; si el vehículo está sujeto a requisitos de \nlicencia, seguridad u otros requisitos; y si éste puede transportar \nuna carga y mantener velocidades de por lo menos 25 millas por \nhora. No importa si el vehículo puede llevar carga más pesada \nfuera de las carreteras de lo que se le permite llevar en \ncarreteras.\nCuándo se Tiene que Presentar el \nFormulario\nEl Formulario 2290(sp) tiene que presentarse para cada mes en \nque se haya puesto en operación por primera vez un vehículo \ntributable en carreteras públicas durante el período en vigencia. \nEl período comienza el 1 de julio de 2023 y termina el 30 de \njunio de 2024. El Formulario 2290(sp) tiene que ser presentado \ny el impuesto pagado a más tardar el último día del mes \nsiguiente al mes en que el vehículo se utilizó por primera vez (tal \ncomo se muestra en el diagrama, más adelante). Nota: Si \nalguna fecha para presentar este formulario es un sábado, \ndomingo o día de fiesta oficial, preséntelo el próximo día \nlaborable.\nLa fecha de vencimiento para la declaración no está \natada a la fecha de registro del vehículo. \nIndependientemente de cual sea la fecha de cuando se \ncumpla el plazo para renovar el registro estatal del vehículo, \nusted tiene que presentar el Formulario 2290(sp) para el último \ndía del mes siguiente al mes en que el vehículo se utilizó por \nprimera vez en una carretera pública durante el período \ntributario.\nPRECAUCION\n´\n!\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n-3-\n", "SI en este período el \nvehículo es usado por \nprimera vez durante...\nENTONCES presente el \nFormulario 2290(sp) y \nhaga su pago a más tardar \nel...\ny anote esta \nfecha en la \nlínea 1 del \nFormulario \n2290(sp)\njulio de 2023\n31 de agosto de 2023\n202307\nagosto de 2023\n2 de octubre de 2023\n202308\nseptiembre de 2023\n31 de octubre de 2023\n202309\noctubre de 2023\n30 de noviembre de 2023\n202310\nnoviembre de 2023\n2 de enero de 2024\n202311\ndiciembre de 2023\n31 de enero de 2024\n202312\nenero de 2024\n29 de febrero de 2024\n202401\nfebrero de 2024\n1 de abril de 2024\n202402\nmarzo de 2024\n30 de abril de 2024\n202403\nabril de 2024\n31 de mayo de 2024\n202404\nmayo de 2024\n1 de julio de 2024\n202405\njunio de 2024\n31 de julio de 2024\n202406\n Presente el formulario para esta fecha, independientemente de cuándo se cumpla el \nplazo de registro estatal del vehículo. Si alguna fecha para presentar este formulario \nes un sábado, domingo o día de fiesta oficial, preséntelo el próximo día laborable.\n** Esta fecha podría no aplicar a vehículos de segunda mano adquiridos en compra \nprivada. Vea Cálculo del impuesto para los vehículos de segunda mano adquiridos en \ncompra privada y la información de reclamaciones requerida para vehículos de \nsegunda mano que se han vendido, más adelante. \nSi usa vehículos múltiples por primera vez en más de un (1) \nmes, entonces se tiene que presentar un Formulario 2290(sp) \nseparado por cada mes, tal como se muestra en el Ejemplo 3, \nmás adelante.\nLas reglas para la presentación les son aplicables en su \ncaso, independientemente de si está pagando el impuesto o \nanunciando la suspensión de éste. Los ejemplos a continuación \nmuestran estas reglas.\nEjemplo 1. Juan usa un vehículo tributable en carretera \npública por conducirlo a su hogar desde el distribuidor el 2 de \njulio de 2023, después de comprarlo. El vehículo está requerido \na ser registrado en su nombre. Juan tiene que presentar el \nFormulario 2290(sp) a más tardar el 31 de agosto de 2023, \ncorrespondiente al período que comienza el 1 de julio de 2023 y \ntermina el 30 de junio de 2024. Para calcular el impuesto por \npagar, Juan usa las cifras de la columna (1) en la página 2 del \nFormulario 2290(sp).\nEjemplo 2. Juan compra un nuevo vehículo tributable el 2 \nde noviembre de 2023. El vehículo está requerido a ser \nregistrado en su nombre. Juan pone el vehículo en servicio por \nprimera vez al conducirlo en las carreteras públicas a su hogar \ndesde el distribuidor después de comprarlo en noviembre. Juan \ntiene que presentar otro Formulario 2290(sp) para declarar el \nnuevo vehículo a más tardar el 2 de enero de 2024, \ncorrespondiente al período que comienza el 1 de noviembre de \n2023 y termina el 30 de junio de 2024. Debido a que el 31 de \ndiciembre de 2023 es domingo, Juan no tiene que presentar el \nFormulario 2290(sp) hasta el próximo día laborable, el 2 de \nenero de 2024. Para calcular el impuesto por pagar, Juan usaría \nla Tabla I.\nEjemplo 3. Todos los vehículos del Camionero A son \nusados por primera vez en julio de 2023 al conducirlos en la \ncarretera pública desde el distribuidor a su almacén después de \ncomprarlos y están requeridos a ser registrados en su nombre. \nEl Camionero A tiene que presentar un Formulario 2290(sp) en o \nantes del 31 de agosto de 2023 para declarar los vehículos. El \nCamionero B usa sus vehículos por primera vez en la carretera \npública en julio y agosto. Los vehículos están requeridos a ser \nregistrados en su nombre. El Camionero B tiene que declarar los \nvehículos usados por primera vez en julio en o antes del 31 de \nagosto de 2023 y tendría que declarar los vehículos usados por \nprimera vez en agosto en una declaración separada en o antes \ndel 2 de octubre de 2023. Debido a que el 30 de septiembre de \n2023 es sábado, el Camionero B no tiene que presentar el \nFormulario 2290(sp) hasta el próximo día laborable, el 2 de \noctubre de 2023.\nPrórroga del plazo para presentar la declaración. Antes de \nla fecha de vencimiento para la declaración, puede solicitar una \nprórroga del plazo para presentar su declaración escribiendo a:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nEn su carta, tiene que explicar detalladamente la causa de la \ndemora. A excepción de los contribuyentes que residen en el \nextranjero, la prórroga o extensión no puede sobrepasar 6 \nmeses. Una prórroga del plazo para presentar el formulario no \nextiende el plazo para pagar el impuesto. Si desea una prórroga \ndel plazo para pagar sus impuestos, tiene que solicitarla por \nseparado.\nCómo Presentar la Declaración\nSe requiere la presentación por medios electrónicos por \nparte de los contribuyentes que declaren y paguen \nimpuestos por 25 vehículos o más. Al determinar si se le \nrequiere presentar por medios electrónicos, los vehículos que \nhan sido suspendidos del impuesto (designados por la categoría \nW) no se incluyen al determinar si tiene 25 o más vehículos, ya \nque no está pagando el impuesto por dichos vehículos. En la \nactualidad, sólo el Formulario 2290, en inglés, puede ser \npresentado electrónicamente. Sin embargo, a todos los \ncontribuyentes se les insta a presentar la declaración por \nmedios electrónicos. En general, el presentar electrónicamente \npermite tramitar más rápido su declaración. Si usted presenta el \nFormulario 2290 (en inglés) electrónicamente, un Anexo 1 (en \ninglés) estampado le puede estar disponible dentro de unos \nminutos, una vez que su declaración sea aceptada por el IRS.\nElectrónicamente. Presente el Formulario 2290, en inglés, por \nmedios electrónicos a través de cualquier iniciador de \ndeclaraciones electrónicas (ERO, por sus siglas en inglés), \ntransmisor y/o proveedor intermediario de servicios (ISP, por \nsus siglas en inglés) que participe en el programa de \npresentación electrónica e-file del IRS para los impuestos sobre \nartículos de uso y consumo. Para más información sobre el \nprograma e-file, acceda al sitio web del IRS, IRS.gov/es/e-File-\nProviders/e-File-Form-2290, en español, o acceda a IRS.gov/\nCamioneros.\nPapel. Envíe el Formulario 2290(sp) por correo a la dirección \nindicada bajo Dónde Presentar la Declaración a continuación. Si \nno pagó usando el Electronic Federal Tax Payment System \n(Sistema de pago electrónico del impuesto federal o EFTPS, por \nsus siglas en inglés) o por medio de una tarjeta de crédito o \ndébito, envíe por correo el Formulario 2290-V(sp) y su cheque o \ngiro junto con el Formulario 2290(sp). Para más información \nsobre los pagos, vea Cómo Pagar el Impuesto, más adelante.\nDónde Presentar la Declaración\nSi presenta una declaración en papel, envíe el Formulario \n2290(sp) por correo a la siguiente dirección:\nPRECAUCION\n´\n!\n-4-\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n", "Formulario 2290(sp) \ncon su pago total y ese \npago no es emitido por \nuna institución \nfinanciera internacional\n Internal Revenue Service\nP.O. Box 932500\nLouisville, KY 40293-2500\nFormulario 2290(sp) \nsin el pago \ncorrespondiente o si \nestá pagando por \nmedio del sistema de \npago electrónico del \nimpuesto federal \n(EFTPS) o con una \ntarjeta de crédito/débito\n Department of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0031\nFormulario 2290(sp) \ncon un cheque o giro \nemitido por una \ninstitución financiera \ninternacional\n Internal Revenue Service\nInternational Accounts\n1973 Rulon White Blvd.\nOdgen, UT 84201-0038\nVea Cuándo se Tiene que Presentar el Formulario, \nanteriormente, para determinar la fecha de vencimiento para \npresentar la declaración.\nSi usted está utilizando o enviando un pago emitido por \nuna institución financiera internacional, vea Pagos \ninternacionales, más adelante.\nServicios de Entrega Privados\nPuede usar ciertos servicios de entrega privados (PDS, por sus \nsiglas en inglés) designados por el IRS para satisfacer el \nrequisito de “enviar a tiempo equivale a presentar/pagar a \ntiempo” para las declaraciones y pagos de impuestos. Acceda a \nIRS.gov/PDS, en inglés, para un listado actualizado de los \nservicios designados. Si usted está utilizando un servicio de \nentrega privado, utilice la dirección del Ogden Processing \nCenter (Centro de tramitación en Ogden) que se encuentra en \nIRS.gov/PDSstreetAddresses, en inglés.\nEstos servicios de entrega privados pueden informarle sobre \ncómo obtener verificación por escrito de la fecha de envío de su \ndeclaración.\nLos servicios de entrega privados no pueden entregar \nartículos a un apartado postal. Tiene que usar el servicio \npostal de los Estados Unidos para enviar todo artículo a \nun apartado postal del IRS.\nCentro de Información Telefónica \nsobre el Formulario 2290(sp)\nPuede recibir asistencia inmediata con toda duda que tenga \nsobre su Formulario 2290(sp) llamando al Centro de Información \nTelefónica del Formulario 2290(sp). Las horas de operación son \nde lunes a viernes, desde las 8:00 a.m. hasta las 6:00 p.m., \nhorario del Este de los Estados Unidos.\nSI está llamando desde...\nENTONCES use el número \nsiguiente:\nEstados Unidos\n 866-699-4096 (llamada gratis)\nCanadá o México\n 859-320-3581 (la llamada no es \ngratis)\nEl asistente tendrá acceso a la información sobre su cuenta \ntributaria relacionada con el Formulario 2290(sp). Asegúrese de \ntener a la mano el Formulario 2290(sp) y la información sobre la \npresentación de dicho formulario cuando llame. Para recibir \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nasistencia con otros formularios tributarios, impuestos pagados, \netc., acceda a IRS.gov/Help/Tax-Law-Questions, en inglés, para \nlas declaraciones de impuestos de personas físicas, o llame al \n800-829-4933 para las declaraciones de impuestos de \nnegocios.\nMultas e Intereses\nSi se le tasa una multa por presentar la declaración después de \nla fecha de vencimiento o por pagar el impuesto después de la \nfecha de vencimiento y usted cree que tiene causa razonable \npor haberlo hecho, envíe una carta al IRS en la cual explica por \nqué cree que tiene una causa razonable por la cual presentó la \ndeclaración después de la fecha de vencimiento o por la cual \npagó el impuesto después de la fecha de vencimiento. \nAlternativamente, puede visitar IRS.gov/PenaltyRelief y pulsar \nsobre Español para más información sobre cómo solicitar \nexoneración de la multa, o puede llamar al número que aparece \nen la notificación que haya recibido del IRS informándole acerca \nde la multa y/o interés que le haya sido gravado. No adjunte una \nexplicación cuando presente el Formulario 2290(sp).\nInstrucciones Específicas\nCómo Comenzar\nPara completar el Formulario 2290(sp), necesitará tener a mano \nla siguiente información:\n1.\nSu número de identificación del empleador (EIN, por sus \nsiglas en inglés). Tiene que tener un EIN para poder presentar el \nFormulario 2290(sp). No puede usar su número de Seguro \nSocial (SSN, por sus siglas en inglés).\n2.\nEl número de identificación de cada vehículo (VIN, por \nsus siglas en inglés).\n3.\nEl peso bruto tributable de cada vehículo para determinar \nsu categoría.\nNúmero de Identificación del Empleador (EIN)\nAnote el número de identificación del empleador (EIN, por sus \nsiglas en inglés) correcto. Si no tiene un número de \nidentificación del empleador, puede solicitar uno en línea \n(Internet) si vive en los Estados Unidos. Acceda al sitio web del \nIRS, IRS.gov/EIN y pulse sobre Español; la solicitud por Internet \nes en inglés. Sólo las personas con direcciones en el extranjero, \ncomo México, pueden solicitar un EIN llamando al \n267-941-1099 (la llamada no es gratis). También, puede solicitar \nun EIN enviando el Formulario SS-4, Application for Employer \nIdentification Number (Solicitud de número de identificación del \nempleador), en inglés, por fax o por correo al IRS.\nNúmero de Identificación del Vehículo (VIN)\nEl número de identificación del vehículo (VIN, por sus siglas en \ninglés) puede obtenerse del registro, del título o del vehículo \nmismo. Por lo general, dicho número consta de una \ncombinación de diecisiete números y letras. Asegúrese de usar \nel VIN del vehículo y no el del remolque.\nPeso Bruto Tributable\nEl peso bruto tributable de un vehículo (que no sea un autobús) \nes el total del:\n1.\nPeso real descargado del vehículo que está \ncompletamente equipado para ponerse en operación,\n2.\nPeso real descargado de todo remolque o semirremolque \ncompletamente preparado para prestar los servicios que suelen \nllevarse a cabo ordinariamente con el vehículo y\n3.\nPeso de la carga máxima que suelen llevar el vehículo y \ntodo remolque o semirremolque que se suele usar \nordinariamente con el vehículo en cuestión.\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n-5-\n", "El peso real descargado de un vehículo es el peso del \nvehículo cuando está vacío (tara) y que está completamente \npreparado para ponerse en operación.\nSe considera que un remolque o semirremolque se usa \nordinariamente con un vehículo si el vehículo está equipado \npara remolcar el remolque o semirremolque.\nUn vehículo está completamente preparado para \nponerse en operación cuando tiene una caja o carrocería \n(aunque no se haya diseñado originalmente para transporte, \ncomo por ejemplo, una mezcladora de cemento); todos los \naccesorios; todos los equipos y aditamentos puestos encima o \nanexos que se necesiten para su manutención u operación; y \ntodo el combustible, petróleo (aceite) y agua que pueda llevar. \nPara los autobuses, esto incluye el equipo para el acomodo de \npasajeros y otros (tales como equipo de aire acondicionado, \ninstalaciones sanitarias, etcétera). Este término no incluye al \nconductor ni cualquier equipo (que no sea la caja o carrocería) \npuesto encima o juntado al vehículo para ser usado en el \nmanejo, protección o conservación de los bienes cargados. \nTampoco incluye ningún equipo especial (por ejemplo, un \ncompresor de aire, grúa o cualquier equipo específicamente \ndiseñado para ser usado en los campos petroleros).\nAutobuses\nEl peso bruto tributable de un autobús es su peso real \ndescargado completamente preparado para entrar en \noperación, además de 150 libras adicionales por cada asiento \ndel conductor y de los pasajeros.\nDeterminación del Peso Bruto Tributable\nEl peso que tuvo que declarar al registrar el vehículo en \nun estado podría afectar el peso bruto tributable \nutilizado para calcular su impuesto federal.\nRegistro en un estado por peso bruto específico. Si el \nvehículo está registrado en un estado que requiere una \ndeclaración del peso bruto de su vehículo en una cantidad \nespecífica, incluidos el registro o pago proporcional o \nprorrateado de algún otro impuesto o cargo, entonces el peso \nbruto tributable del vehículo deberá ser igual, por lo menos, al \npeso bruto máximo del vehículo según lo declarado en cualquier \nestado. Si el vehículo en cuestión es un tractor-remolque o un \ncamión-remolque combinado, su peso bruto tributable deberá \nser igual, por lo menos, al peso bruto máximo combinado según \nlo declarado al estado.\nRegistro en un estado por la categoría de peso bruto. Si el \nvehículo está registrado en un estado que requiere que se \nregistren vehículos en base a su peso bruto y el vehículo no se \nha registrado en ningún otro estado que requiera una \ndeclaración del peso bruto específico, entonces el peso bruto \ntributable del vehículo deberá caer dentro del peso bruto \nmáximo por el que se registra el vehículo en tal estado.\nRegistro en un estado por peso real descargado. Si el \nvehículo está registrado únicamente en un estado o estados que \nbasan el registro en el peso bruto del vehículo totalmente \ndescargado, entonces el peso bruto tributable es el total de las \ntres partidas enumeradas anteriormente bajo Peso Bruto \nTributable.\nPermisos especiales. Al determinar el peso bruto tributable de \nun vehículo, no tome en consideración los pesos que se hayan \ndeclarado para obtener ciertos permisos especiales para viajar \ntemporalmente en este país. Dichos permisos permiten que un \nvehículo se opere:\n1.\nEn un estado en el cual no haya sido registrado,\nPRECAUCION\n´\n!\n2.\nExcediendo del límite sobre el peso máximo al cual el \nestado le permite operar o\n3.\nExcediendo del peso al que está registrado en el estado \nen cuestión.\nSin embargo, no se incluyen en los permisos especiales para \nviajar temporalmente en este país los permisos que se le hayan \nexpedido para su vehículo si la duración total permitida por esos \npermisos excede de 60 días o (si se expiden mensualmente) por \nmás de 2 meses durante un año tributario.\nNombre y Dirección\nEscriba su nombre y dirección física completa (la dirección \ndonde su oficina, despacho, habitación u otra unidad parecida \nrecibe su correo). Si su dirección ha cambiado, marque el \nrecuadro titulado Cambio de dirección en el Formulario \n2290(sp).\nApartado postal. Si el servicio postal no entrega \ncorrespondencia a su dirección y tiene un apartado postal, \nindique el número del apartado postal en lugar del número de su \ndirección.\nDirección en México o Canadá. Guíese por el uso del código \npostal de esos países cuando escriba la información. No use la \nabreviatura del nombre del país.\nDeclaración final. Si ya no tiene un vehículo que declarar, \npresente una declaración final. Marque el recuadro Declaración \nfinal en el Formulario 2290(sp), firme la declaración y envíela al \nIRS.\nDeclaración enmendada. Marque el recuadro Declaración \nenmendada únicamente si va a declarar (a) impuesto adicional \nde un aumento en el peso bruto tributable de un vehículo o (b) \nvehículos suspendidos que exceden el límite sobre las millas \nque se pueden usar. No marque el recuadro por ninguna otra \nrazón. Para más información, vea las instrucciones bajo Línea 3 \no Vehículos suspendidos que exceden el límite sobre las millas \nque se pueden usar, más adelante.\nCorrección del número de identificación del vehículo (VIN). \nMarque el recuadro Corrección del VIN si va a corregir el VIN \nlistado en un Anexo 1 (Formulario 2290(sp)) presentado \nanteriormente. Escriba el (los) VIN correcto(s) en el Anexo 1. \nAsegúrese de usar el Formulario 2290(sp) correspondiente al \nperíodo tributario que usted está corrigiendo. Adjunte a su \ndeclaración una explicación para la corrección del VIN. No \nmarque este recuadro por ninguna otra razón.\nParte I. Cálculo del Impuesto\nLínea 1\nAnote la fecha para el primer mes de uso durante el período \ntributario. Vea el diagrama bajo Cuándo se Tiene que Presentar \nel Formulario, anteriormente, para la fecha y formato \ncorrespondiente.\nPara vehículos de segunda mano comprados de un \nvendedor privado durante el período, vea Vehículos de segunda \nmano, más adelante.\nLínea 2\nPara calcular el impuesto en la línea 2, complete la sección \nCálculo del Impuesto en la página 2 del Formulario 2290(sp). \nNo use la línea 2 para declarar el impuesto adicional resultante \ndel aumento en el peso bruto tributable. En vez de eso, declare \nel impuesto adicional en la línea 3.\nColumna (1) —Impuesto anual. Use las cantidades del \nimpuesto enumeradas en la columna (1)(a) para todo vehículo \noperado durante julio.\n-6-\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n", "Vehículos madereros. Use las cantidades del impuesto \nenumeradas en la columna (1)(b) para los vehículos madereros \nque se usen en julio. Para más información sobre estos tipos de \nvehículos, vea Vehículos usados para explotaciones madereras \nbajo Quién Tiene que Presentar este Formulario, anteriormente.\nColumna (2) —Impuesto del período parcial. Para vehículos \nde segunda mano adquiridos en compra privada durante el \nperíodo, vea Vehículos de segunda mano a continuación. Para \ntodo otro vehículo que se use por primera vez después de julio, \nel impuesto se basará en la cantidad de meses que queden en \nel período. Vea la Tabla I (Tabla II para vehículos madereros), \nmás adelante, para consultar las cantidades del impuesto para \nun período parcial. Anote el impuesto resultante en la columna \n(2)(a) para la categoría pertinente; use la columna (2)(b) para \nvehículos madereros.\nVehículos de segunda mano. Si usted adquiere y registra o \nestá requerido a registrar un vehículo tributable de segunda \nmano en su nombre durante el período tributario, usted tiene \nque mantener como parte de su documentación verificación que \nindique si hubo uso del vehículo o una suspensión del impuesto \ndurante el período antes de que el vehículo fuera registrado en \nsu nombre. La evidencia puede ser una declaración escrita \nfirmada y fechada por la persona (o distribuidor) que le vendió el \nvehículo.\nCálculo del impuesto para los vehículos de segunda \nmano adquiridos en compra privada y la información de \nreclamaciones requerida para vehículos de segunda mano \nque se han vendido. \n1.\nPara vehículos comprados de un vendedor el cual ha \npagado el impuesto para el período vigente: Si un vehículo se \nvende el 1 de julio de 2023, o después, pero antes del 1 de junio \nde 2024 (permitiendo un crédito o reembolso de impuesto al \nvendedor), y el primer uso tributable del comprador (como \nconducir desde el lugar de la compra al hogar o lugar del \nnegocio del comprador) es en el mes de venta, el impuesto total \ndel comprador para el período tributario no incluye el impuesto \npara el mes de la venta.\nNota: La fecha de vencimiento para el Formulario 2290(sp) no \ncambia. El comprador tiene que anotar en la línea 1 del \nFormulario 2290(sp) el mes después de la venta (por ejemplo, \nnoviembre de 2023 es anotado como “202311”).\n2.\nSi se vende un vehículo, el nombre y dirección del \ncomprador (junto con la información requerida anteriormente) \ntienen que ser incluidos con la reclamación del vendedor para \nun crédito o reembolso del impuesto pagado para los meses \nrestantes del período en vigencia.\nVehículo comprado de un vendedor el cual ha pagado el \nimpuesto para el período vigente: El cálculo del impuesto \ndel comprador para vehículo de segunda mano adquirido \nen compra privada el 1 de julio de 2023, o después, pero \nantes del 1 de junio de 2024, cuando el primer uso del \ncomprador es en el mes de venta. El impuesto sobre el uso \ntributable del comprador de un vehículo después de la compra \nes prorrateado multiplicando el impuesto de un período tributario \ncompleto por una fracción.\n1.\nEl numerador es el número de meses en el período \ncomprendido entre el primer día del mes siguiente al mes de la \nventa hasta el final del período tributario.\n2.\nEl denominador es el número de meses en el período \ntributario entero.\nEl comprador también TIENE que hacer lo siguiente:\n• Determinar que el vendedor ha pagado los impuestos para el período \nvigente. Una copia estampada del Anexo 1 del vendedor es una manera \npara hacer esta determinación.\n• Anote en la línea 1 el mes después de la venta.\n• Anote en la columna (2) de la página 2 el impuesto prorrateado.\nEjemplo. El 2 de julio de 2023, Linda pagó $550 de \nimpuestos para el período tributario entero, por el uso de su \nvehículo de 80,000 libras de peso bruto tributable. Juan compró \nel camión de segunda mano de Linda el 9 de septiembre de \n2023, y lo condujo en la carretera pública del hogar de Linda a \nsu hogar al día siguiente. Linda, la vendedora, puede reclamar \nun crédito o reembolso del impuesto que pagó por los 9 meses \ndespués de la venta. Debido a eso, y que el primer uso \ntributable de Juan fue el conducir el camión a su hogar en el \nmes de venta (septiembre), su impuesto prorrateado se calcula \na partir del primer día del siguiente mes (octubre) al final del \nperíodo tributario, el 30 de junio de 2024. La fecha de \nvencimiento del Formulario 2290(sp) de Juan no cambia, por lo \nque tiene que presentarlo para el 31 de octubre de 2023.\nImpuesto por el período tributario entero: $550\nNumerador: 9 (número de meses de octubre a junio) \nDenominador: 12 (período tributario entero de 12 meses, de \njulio a junio) \nImpuesto prorrateado: 9/12 de $550 = $412.50\nJuan tiene que anotar “202310” en la línea 1 y $412.50 en la \nlínea para la categoría V de la columna (2)(a).\nVehículos madereros. Para los vehículos madereros, vea la \nTabla II, más adelante, para consultar las tasas del impuesto \npara un período parcial. Anote el impuesto en la columna (2)(b) \npara la categoría pertinente.\nColumna (3) —Número de vehículos. Anote en la columna \ncorrespondiente el número total de los vehículos en las \ncategorías A–V, inclusive. Sume el número de vehículos en las \ncolumnas (3)(a) y (3)(b), categorías A–V, inclusive, y anote el \nresultado al final de la columna (3) en la casilla a la derecha de \nTotal. Para la categoría W, anote el número total de los \nvehículos suspendidos de la obligación tributaria en la columna \ncorrespondiente.\nColumna (4) —Cantidad del impuesto. Multiplique el número \ntotal de sus vehículos por la cantidad correspondiente del \nimpuesto. Sume todas las cantidades de cada categoría y anote \nel resultado en la columna (4). Luego, sume las cantidades del \nimpuesto de la columna (4) para las categorías A–V, inclusive, y \nel resultado será el impuesto total a anotar.\nLínea 3\nComplete la línea 3 únicamente si aumenta el peso bruto \ntributable de un vehículo durante el período y, como \nconsecuencia, el vehículo se clasifica en otra categoría. Por \nejemplo, un aumento de la carga máxima normal puede afectar \nel peso bruto tributable.\nDeclare el impuesto adicional para lo que resta del período \nen la línea 3 del Formulario 2290(sp). No declare ningún \nimpuesto en la línea 2, a menos que otros vehículos tributables \nsean declarados además del (de los) vehículo(s) con el \naumento del peso bruto tributable. Marque el recuadro \nDeclaración enmendada y escriba el mes en que aumentó el \npeso bruto tributable a la derecha de las palabras “Declaración \nenmendada” del Formulario 2290(sp). Presente el Formulario \nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n-7-\n", "2290(sp) y el Anexo 1 para el último día del mes siguiente al \nmes durante el cual aumentó el peso bruto tributable.\nCalcule el impuesto adicional utilizando la siguiente hoja de \ntrabajo. Adjunte una copia de dicha hoja para cada vehículo en \ncuestión.\n1.\nEscriba aquí el mes durante el cual aumentó el peso \nbruto tributable. Escriba el mes aquí y a la derecha \ndel recuadro Declaración enmendada en la página \n1 del Formulario 2290(sp)\n. . . . . . . . . . . . . . .\n \n2.\nConsulte la página 2 del Formulario 2290(sp) para \ndeterminar la nueva categoría del peso bruto \ntributable. Luego, pase a las Tablas del Impuesto \npara Períodos Parciales, más adelante. Busque el \nmes indicado anteriormente en la línea 1 en que se \naumentó el peso bruto tributable del vehículo. \nBusque en la columna la línea de la nueva categoría; \néste es el impuesto nuevo. Anote la cantidad \naquí\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n$\n3.\nEn las Tablas del Impuesto para Períodos Parciales, \nmás adelante, busque el impuesto de ese mes para \nla categoría que se declaró anteriormente. Anote la \ncantidad aquí\n. . . . . . . . . . . . . . . . . . . . . . .\n$\n4.\nImpuesto adicional. Reste de la línea 2 la cantidad \nde la línea 3. Anote aquí el impuesto adicional y \ntambién en la línea 3 del Formulario 2290(sp)\n. . .\n$\nSi el aumento del peso bruto tributable sucede en julio \ndespués de que haya presentado ya su declaración, use \nlas cantidades en la página 2 del Formulario 2290(sp) \npara la nueva categoría, en lugar de las Tablas del Impuesto \npara Períodos Parciales.\nLínea 5\nComplete la línea 5 únicamente si desea reclamar un crédito por \nel impuesto pagado sobre un vehículo que:\n• Se vendió antes del 1 de junio y no se empleó durante el \nresto del período tributario,\n• Se destruyó (tan estropeado por un accidente u otro hecho \nfortuito que no sería económico reconstruirlo) o fue robado \nantes del 1 de junio y no se empleó durante el resto del período \no\n• Se usó durante el período anterior 5,000 millas o menos \n(7,500 millas o menos si se trata de un vehículo usado para \npropósitos agropecuarios).\nNo se permite ningún crédito, impuesto reducido, exención ni \ndevolución (reembolso) por una carga ligera o reducida \ninfrecuente ni por el cambio de uso del vehículo o la \ndescontinuación del uso del vehículo.\nLa cantidad reclamada en la línea 5 no puede exceder el \nimpuesto declarado en la línea 4. Toda cantidad del crédito en \nexceso deberá reclamarse como devolución en el Formulario \n8849, Claim for Refund of Excise Taxes (Reclamación del \nreembolso de los impuestos sobre los artículos de uso y \nconsumo) y en el Anexo 6 (Formulario 8849), Other Claims \n(Otras reclamaciones), ambos en inglés. Además, use el Anexo \n6 (Formulario 8849) para reclamar un pago excesivo hecho \ndebido a un error en el impuesto adeudado que previamente \nhabía declarado en el Formulario 2290(sp). Vea Cuándo hacer \nuna reclamación, más adelante.\nInformación que se debe incluir. En una hoja de papel por \nseparado, incluya una explicación que detalle los hechos y \ncircunstancias de cada crédito que reclame.\nPara cada vehículo destruido, robado o vendido, incluya lo \nsiguiente:\nPRECAUCION\n´\n!\n1.\nEl número de identificación del vehículo (VIN, por sus \nsiglas en inglés);\n2.\nLa categoría del peso bruto tributable;\n3.\nLa fecha del accidente, robo o venta;\n4.\nUna copia de la hoja de trabajo que aparece bajo Cómo \ncalcular el crédito a continuación; y\n5.\nSi el vehículo se vendió el 1 de julio de 2015 o después, \nel nombre y dirección del comprador del vehículo.\nLa reclamación de su crédito puede ser denegada si no \nprovee toda la información requerida.\nCómo calcular el crédito. Calcule el número de meses en \nque el vehículo estuvo en operación y determine la categoría del \npeso bruto tributable antes de completar la hoja de trabajo \nsiguiente. Para calcular el número de meses de uso, empiece a \ncontar desde el primer día del mes durante el período en que el \nvehículo comenzó a operarse por primera vez, hasta el último \ndía del mes en que se destruyó, se robó o se vendió. Busque el \nnúmero de meses de uso en las Tablas del Impuesto para \nPeríodos Parciales, más adelante (el número de meses aparece \nen paréntesis en la parte superior de la tabla para cada mes).\n1.\nAnote el impuesto previamente declarado en la línea \n4 del Formulario 2290(sp) para el vehículo que fue \ndestruido, robado o vendido\n. . . . . . . . . . . . . .\n$\n2.\nImpuesto del período parcial. En las Tablas del \nImpuesto para Períodos Parciales, más adelante, \nbusque el punto de encuentro entre la categoría del \npeso bruto tributable y los meses de uso y anote la \ncantidad del impuesto aquí . . . . . . . . . . . . . . .\n$\n3.\nCrédito. Reste de la línea 1 la cantidad de la línea 2. \nAnote el resultado aquí y en la línea 5 del \nFormulario 2290(sp)\n. . . . . . . . . . . . . . . . . . .\n$\nEl crédito para cada vehículo tiene que ser calculado por \nseparado.\nVehículo que se operó por menos del límite de millas. Si \nse pagó el impuesto para un período tributario de un vehículo \nque se usó por 5,000 millas o menos (7,500 millas o menos en \nel caso de un vehículo que se usó para propósitos \nagropecuarios), el individuo que pagó el impuesto puede \nreclamar el crédito.\nCuándo hacer una reclamación. Para un vehículo que fue \ndestruido, robado o vendido antes del 1 de junio, un crédito por \nimpuesto pagado puede ser reclamado en el próximo \nFormulario 2290(sp) presentado o un reembolso del impuesto \npagado puede ser reclamado en el Formulario 8849, disponible \nen inglés.\nPara un vehículo que se operó durante el período por 5,000 \nmillas o menos (7,500 millas o menos en el caso de vehículos \noperados para propósitos agropecuarios), un crédito por \nimpuesto pagado puede reclamarse en el primer Formulario \n2290(sp) que presente el próximo período. De igual manera, un \nreembolso del impuesto pagado no puede ser reclamado en el \nFormulario 8849 sino hasta el fin del período tributario del \nFormulario 2290(sp). Por ejemplo, si el impuesto se pagó para el \nperíodo desde el 1 de julio de 2023 al 30 de junio de 2024, \ninclusive, para un vehículo que se operó por 5,000 millas o \nmenos durante el período, no puede reclamar un crédito en el \nFormulario 2290(sp) (o un reembolso en el Formulario 8849) \nhasta después del 30 de junio de 2024.\nPRECAUCION\n´\n!\n-8-\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n", "Parte II. Declaración que Corrobora la \nSuspensión del Impuesto\nSe requiere la presentación por medios electrónicos \npara cada declaración de impuestos que se presente \ndurante el período tributario en la que se declaren y se \npaguen impuestos por 25 vehículos o más. Al determinar si se le \nrequiere presentar por medios electrónicos, los vehículos que \nhan sido suspendidos del impuesto (designados por la categoría \nW) no se incluyen al determinar si tiene 25 o más vehículos, ya \nque no está pagando el impuesto por dichos vehículos. Sin \nembargo, a todos los contribuyentes se les insta a presentar la \ndeclaración por medios electrónicos independientemente del \nnúmero de vehículos declarados. Para presentar por medios \nelectrónicos, tiene que utilizar el Formulario 2290, en inglés, y \npresentar por medios electrónicos a través de algún proveedor \nde servicios que participe en el programa de presentación \nelectrónica del IRS para impuestos sobre los artículos de uso y \nconsumo. Una vez su declaración sea aceptada por el IRS, su \nAnexo 1 estampado puede estar disponible dentro de unos \nminutos.\nLínea 7\nComplete la línea 7 para suspender la obligación del impuesto \nde los vehículos que se anticipa no excederán el límite de las \nmillas que se pueden usar durante un período tributario.\nUsted también tiene que:\n• Enumerar los vehículos para los que se ha suspendido la \nobligación del impuesto en el Anexo 1 (vea Anexo 1 del \nFormulario 2290(sp), más adelante); y\n• Contar el número de vehículos suspendidos de la obligación \ndel impuesto (designado por la categoría W) listados en la Parte \nI del Anexo 1 y anotar el número en la línea b de la Parte II del \nAnexo 1.\nLínea 8\nTiene que verificar que los vehículos que incluyó en la lista de \nvehículos suspendidos en el Formulario 2290(sp) durante el \nperíodo tributario anterior y usados 5,000 millas o menos (7,500 \nmillas o menos para vehículos agropecuarios) no estaban \nsujetos al impuesto para ese período. Para verificar que los \nvehículos que incluyó en la lista de vehículos suspendidos en el \nperíodo anterior no excedieron el límite sobre las millas que se \npueden usar, excepto por cualesquier vehículos listados en \nla línea 8b, marque el recuadro 8a.\nSi marca el recuadro en la línea 8a y vehículos que usted \nanteriormente incluyó en la lista de vehículos suspendidos en el \nFormulario 2290(sp) del período tributario anterior excedieron el \nlímite sobre las millas que se pueden usar, tiene que listar en la \nlínea 8b los VIN de los vehículos que incluyó en la lista de \nvehículos suspendidos en el período anterior y luego usados por \n5,000 millas o más durante el período (7,500 millas o más para \nvehículos agropecuarios). Tiene que declarar el impuesto por \nestos vehículos en un Formulario 2290(sp) separado para el \nperíodo tributario anterior y pagar el impuesto. Para obtener más \ninformación, vea Vehículos suspendidos que exceden el límite \nsobre las millas que se pueden usar, más adelante. Adjunte una \nhoja por separado si es necesario para listar los VIN de la línea \n8b.\nLínea 9\nSi, durante el período tributario anterior, se completó la línea 7 \ndel Formulario 2290(sp) y se vendieron o transfirieron los \nvehículos suspendidos de la obligación del impuesto, complete \nla línea 9.\nPRECAUCION\n´\n!\nVentas. Si vende un vehículo durante el plazo en que se \nsuspendió el impuesto, hay que entregarle al comprador una \ndeclaración por escrito que indique:\n• El nombre, dirección y número de identificación del \nempleador (EIN, por sus siglas en inglés) del vendedor;\n• El número de identificación del vehículo (VIN, por sus siglas \nen inglés);\n• La fecha de la venta;\n• La medida que indicaba el odómetro al comienzo del período;\n• La medida que indicaba el odómetro al momento de la venta; \ny\n• El nombre, dirección y número de identificación del \nempleador (EIN) del comprador.\nEl comprador tiene que adjuntar la declaración a su Formulario \n2290(sp) y presentar este formulario en o antes de la fecha \nmostrada en la tabla bajo Cuándo se Tiene que Presentar el \nFormulario, anteriormente.\nSi, después de la venta, el uso del vehículo excede del límite \nsobre las millas que se pueden usar (incluyendo el número total \nde las millas usadas declarado por el antiguo dueño del \nvehículo) durante el período tributario y el antiguo dueño le ha \nentregado la declaración por escrito requerida, el nuevo dueño \nes responsable de pagar el impuesto sobre el uso del vehículo. \nSi el antiguo dueño no le ha entregado la declaración requerida \nal nuevo dueño, el antiguo dueño es también responsable de \npagar el impuesto para tal período. Vea Vehículos suspendidos \nque exceden el límite sobre las millas que se pueden usar a \ncontinuación. Vea también Vehículos de segunda mano, \nanteriormente.\nVehículos suspendidos que exceden el límite sobre las mi-\nllas que se pueden usar. Una vez que su vehículo suspendido \nexceda el límite de millas que se pueden recorrer, estará \nobligado a pagar el impuesto. El límite sobre las millas que se \npueden usar es el uso de un vehículo en las carreteras públicas \npor 5,000 millas o menos (7,500 millas o menos en el caso de \nvehículos agropecuarios). Este límite se le aplica al total de \nmillas que un vehículo se usa durante un período, sin importar el \nnúmero de dueños que haya tenido.\nCalcule el impuesto en la página 2 del Formulario 2290(sp), \nbasado en el mes durante el cual se puso el vehículo en \noperación por primera vez en ese período tributario. Declare el \nimpuesto en la línea 2 del Formulario 2290(sp). Marque el \nrecuadro Declaración enmendada en la página 1 y a la \nderecha de las palabras “Declaración enmendada” escriba el \nmes en que se excedió del límite sobre las millas que se pueden \nusar. No complete la Parte II del Formulario 2290(sp), a menos \nque esté declarando otros vehículos suspendidos del impuesto \n(designados por la categoría W) además del (de los) vehículo(s) \npreviamente suspendido(s) del impuesto que excedió(eron) el \nlímite de millas prescrito. Presente el Formulario 2290(sp) \nenmendado, con el Anexo 1, a más tardar el último día del mes \nsiguiente al mes en que se excedió del límite sobre las millas \nque se pueden usar.\nVehículos agropecuarios. Un vehículo agropecuario es \ntodo vehículo motorizado que se usa en carretera y:\n1.\nSe usa (o se anticipa que se va a usar) mayormente para \npropósitos agropecuarios y\n2.\nSe registra (de acuerdo con las leyes estatales) como \nvehículo motorizado que se usa en carretera para propósitos \nagropecuarios durante el período tributario entero. No se \nrequiere que el vehículo lleve una chapa especial o una placa \nque lo identifique como vehículo usado para propósitos \nagropecuarios para que se le considere un vehículo \nagropecuario.\nUn vehículo se usa principalmente para propósitos \nagropecuarios si más de la mitad del uso total (basado en las \nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n-9-\n", "millas viajadas) durante el período es para tales propósitos (tal \ncomo se define más adelante).\nNo tenga en cuenta el número de millas que el vehículo viaja \ndentro del terreno de una granja o finca al determinar si ha \nexcedido el límite de 7,500 millas para uso en carreteras \npúblicas. Asegúrese de mantener un archivo o registro preciso \nde las millas que el vehículo viaja dentro de la granja o finca.\nPropósitos agropecuarios quiere decir el transporte de \ntodo producto agropecuario desde o hasta una granja o finca o \nel uso directo del vehículo en explotaciones agropecuarias.\nProducto agropecuario quiere decir todo artículo \nagropecuario u hortícola, alimento, semilla, fertilizante, ganado, \nabejas, aves, animales utilizados en la explotación de pieles o \nanimales salvajes. Un producto agropecuario no incluye ningún \nproducto o artículo cuyo estado natural o crudo haya sido \nalterado mediante una operación de procesamiento.\nEjemplo. El jugo que se extrae de las frutas y legumbres no \nse considera producto agropecuario para efectos de la \nsuspensión de la obligación del impuesto sobre los vehículos \nusados para propósitos agropecuarios.\nSe considera que un vehículo se usa para propósitos \nagropecuarios si se usa en una actividad que contribuye \ndirectamente a la producción agropecuaria o de alguna manera \ninfluye en la operación de una granja o finca. Ejemplos de tales \nactividades incluyen el cultivar la tierra, el cultivar o cosechar \ncualquier producto agropecuario u hortícola, el desbroce de \nterrenos, la reparación de cercas y edificios agropecuarios, la \nconstrucción de terrazas o zanjas de riego, la limpieza de \nherramientas o maquinaria agropecuaria y la pintura. Sin \nembargo, no se considera que un vehículo se usa para fines \nagropecuarios si se utiliza para operaciones como la \nelaboración de conservas (enlatados), congelación, envasado o \nalguna otra operación de elaboración.\nCómo Pagar el Impuesto\nHay cuatro métodos para pagar el impuesto:\n• Retiro electrónico de fondos (débito directo) si presenta el \nformulario por medios electrónicos.\n• El sistema de pago electrónico del impuesto federal (EFTPS, \npor sus siglas en inglés).\n• Pago por medio de tarjeta de crédito o débito.\n• Cheque o giro, junto con el comprobante de pago.\nTiene que pagar el impuesto en su totalidad al presentar el \nFormulario 2290(sp).\nRetiro electrónico de fondos (débito directo). Si presenta el \nFormulario 2290, en inglés, por medios electrónicos, puede \nautorizar un débito directo de su cuenta bancaria para hacer su \npago. Para más información sobre el programa e-file, acceda al \nsitio web del IRS, IRS.gov/es/e-File-Providers/e-File-Form-2290, \nen español.\nSi hace su pago por medio de débito directo, no incluya el \ncomprobante de pago.\nSistema de pago electrónico del impuesto federal (EFTPS). \nEl uso del sistema de pago electrónico del impuesto federal \n(EFTPS) es voluntario, pero usted tiene que inscribirse en dicho \nsistema antes de poder usarlo. Para obtener más información o \npara inscribirse en el sistema de pago electrónico del impuesto \nfederal, acceda al sitio web de dicho sistema, EFTPS.gov, en \ninglés, o llame al 800-244-4829 (disponible las 24 horas del día, \nlos 7 días de la semana). Para información en español acerca \ndel EFTPS, acceda a IRS.gov/EFTPS y pulse sobre Español.\nSi hace su pago por medio del sistema de pago electrónico \ndel impuesto federal, no incluya el comprobante de pago y \nasegúrese de marcar el recuadro a la derecha de EFTPS en la \nlínea 6 del Formulario 2290(sp). Si presenta un Formulario \n2290(sp) en papel, envíe dicho formulario a la dirección para \npresentar declaraciones sin el pago correspondiente que se \nencuentra bajo Dónde Presentar la Declaración, anteriormente.\nEl EFTPS no procesa pagos emitidos por instituciones \nfinancieras internacionales. Para cheques o giros \nemitidos por una institución financiera internacional, vea \nPagos internacionales bajo Pago con cheque o giro, más \nadelante.\nPagos hechos a tiempo. Para que los pagos hechos con el \nsistema de pago electrónico del impuesto federal lleguen a su \ndebido tiempo, tiene que efectuar el trámite a más tardar a las \n8:00 p.m., hora del Este, el día antes de la fecha de vencimiento \npara hacer tales pagos.\nTarjeta de crédito o débito. Para pagar con una tarjeta de \ncrédito o débito, acceda a IRS.gov/PagueConTarjeta. Estos \nproveedores de servicio cobran cargos por servicio.\nSi hace su pago utilizando una tarjeta de crédito o débito, no \nincluya el comprobante de pago y asegúrese de marcar el \nrecuadro a la derecha de Tarjeta de crédito o débito en la \nlínea 6 del Formulario 2290(sp). Si presenta la declaración del \nFormulario 2290(sp) en papel, envíe dicho formulario a la \ndirección para presentar declaraciones sin el pago \ncorrespondiente que se encuentra bajo Dónde Presentar la \nDeclaración, anteriormente.\nPago con cheque o giro. Si emplea este método, también \ntiene que completar el comprobante de pago. Vea Comprobante \nde pago, más adelante.\n• No envíe dinero en efectivo. Haga su cheque o giro a la orden \nde “United States Treasury” (Tesoro de los Estados Unidos). \nEscriba en el pago su nombre, dirección, número de \nidentificación del empleador (EIN), “Formulario 2290(sp)” y la \nfecha (tal como aparece en la casilla 3 del comprobante de \npago).\n• Desprenda el comprobante de pago y envíelo junto con el \nFormulario 2290(sp), ambas copias del Anexo 1 y su pago. Si \npresentó el Formulario 2290 (en inglés) por medios electrónicos, \nno envíe el Formulario 2290 ni el Anexo 1 con el comprobante \nde pago. Vea Dónde Presentar la Declaración, anteriormente.\n• No engrape su pago al comprobante de pago ni al Formulario \n2290(sp).\nPagos internacionales. Si usted está enviando un cheque o \ngiro emitido por una institución financiera internacional, vea \nDónde Presentar la Declaración, anteriormente.\nSi usted está utilizando un PDS, utilice la dirección del \nOgden Processing Center (Centro de tramitación en \nOgden) que se encuentra en IRS.gov/\nPDSstreetAddresses, en inglés.\nComprobante de pago. Complete el Formulario 2290-V(sp), \nComprobante de Pago. Si un tercero le ayuda a completar el \nFormulario 2290(sp), debe entregarle el comprobante de pago a \nesa persona.\nCasilla 1. Anote su número de identificación del empleador \n(EIN). Si no tiene dicho número, vea Número de Identificación \ndel Empleador (EIN), anteriormente.\nCasilla 2. Anote la cantidad que paga con el Formulario \n2290(sp).\nCasilla 3. Anote aquí la misma fecha que anotó en la línea 1 de \nla Parte I del Formulario 2290(sp).\nCasilla 4. Escriba su nombre y dirección tal como aparecen en \nel Formulario 2290(sp). Escriba su nombre en letra de molde.\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\n-10-\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n", "Anexo 1 del Formulario 2290(sp)\nComplete y presente ambas copias del Anexo 1 junto con su \ndeclaración. La segunda copia será estampada y devuelta a \nusted para usar como verificación de pago. Su declaración \npodría ser rechazada si el Anexo 1 no está adjuntado al \nFormulario 2290(sp).\nSistema electrónico e-file para la presentación de \ndeclaraciones. Si el Formulario 2290, en inglés, es presentado \npor medios electrónicos, una copia del Anexo 1 que tenga una \nfiligrana del IRS le será enviada electrónicamente al iniciador de \ndeclaraciones electrónicas (ERO, por sus siglas en inglés), \ntransmisor y/o proveedor intermediario de servicios (ISP, por \nsus siglas en inglés). Pídale la copia electrónica original del \nAnexo 1 al iniciador de declaraciones electrónicas, transmisor \ny/o proveedor intermediario de servicios.\nNota: Si quiere recibir una copia del Anexo 1 de un período \ntributario anterior, tendrá que enviar una solicitud por escrito a:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nNombre y dirección. Escriba su nombre y dirección en el \nAnexo 1 exactamente como se muestra en el Formulario \n2290(sp). Vea Nombre y Dirección, anteriormente. Asegúrese \nque el número de identificación del empleador (EIN) sea el \nmismo que anotó en la página 1 del Formulario 2290(sp).\nPrimer mes de uso. Anote la misma fecha que anotó en la \nlínea 1 de la Parte I del Formulario 2290(sp), en el espacio \nprovisto para Primer mes de uso.\nParte I. Anote según la categoría el número de identificación de \ncada vehículo (VIN) para el cual declara el impuesto. Si no \nincluye el número de identificación del vehículo (VIN) completo, \npuede impedir el registro de su vehículo con el estado.\nParte II. Complétela como se indica a continuación:\n• Anote en la línea a el número total de vehículos que haya \ndeclarado en la página 2 del Formulario 2290(sp).\n• Anote en la línea b el número total de vehículos sujetos al \nimpuesto por los cuales el impuesto les fue suspendido y que \nhaya declarado en la categoría W en la columna (3) de la página \n2 del Formulario 2290(sp).\n• Anote en la línea c el número total de vehículos tributables \n(reste de la línea a la cantidad de la línea b).\nVerificación de pago para el registro estatal y entrada en \nlos Estados Unidos. Generalmente, los estados requerirán \nverificación de pago del impuesto para cualquier vehículo \ntributable antes que registren el vehículo. Use la copia \nestampada del Anexo 1 para el período tributario como \nverificación de pago cuando registre todo vehículo con el \nestado.\nEl Servicio de Aduanas y Control de Fronteras de los \nEstados Unidos también requiere esta verificación de pago por \nintroducir un vehículo canadiense o mexicano en los Estados \nUnidos.\nSi no tiene a mano la copia estampada del anexo, puede \nusar una fotocopia del Formulario 2290(sp) (con el Anexo 1 \nadjunto) que presentó ante el IRS y una fotocopia de ambas \ncaras del cheque cancelado como verificación de pago.\nNota: Si el estado recibe su solicitud del registro de su vehículo \nmotorizado utilizado en las carreteras públicas durante los \nmeses de julio, agosto o septiembre, usted puede proveer el \nAnexo 1, aprobado y devuelto por el IRS, del período tributario \ninmediatamente anterior como verificación de pago. Recuerde \nque todavía tiene que presentar el Formulario 2290(sp) para el \nperíodo en vigencia para la fecha de vencimiento de la \ndeclaración. Vea la sección 41.6001-2(b)(4) del Reglamento.\nNo se requiere verificación de pago para un vehículo que se \ncompró recientemente si usted presenta al estado una copia del \ncomprobante de venta que muestre que se compró el vehículo \ndurante los últimos 60 días. No obstante, tiene que presentar \nuna declaración y pagar toda cantidad de impuesto que adeude. \nVea Cuándo se Tiene que Presentar el Formulario, \nanteriormente.\nUn grupo reducido de estados se ha puesto de acuerdo con \nel IRS para participar en un programa alterno de verificación de \npago. En esos estados, el Departamento de Vehículos \nMotorizados (DMV, por sus siglas en inglés) remitirá su \ndeclaración al IRS si se satisfacen ciertos requisitos. Si entrega \nel Formulario 2290(sp) (junto con el pago del impuesto y el \ncomprobante de pago) al Departamento de Vehículos \nMotorizados (DMV) para que éste lo remita al IRS, no tiene que \nmostrar ninguna verificación adicional de pago para poder \nregistrar su vehículo con el estado. Comuníquese con su \nDepartamento de Vehículos Motorizados (DMV) local para ver si \nsu estado participa en este programa.\nSi entrega su Formulario 2290(sp) al Departamento de \nVehículos Motorizados (DMV) para que lo envíe al IRS, su \ndeclaración no se considera presentada hasta que el IRS la \nreciba. Usted será el responsable de pagar toda multa o \nintereses si al Departamento de Vehículos Motorizados (DMV) \nse le extravía ese formulario o si el formulario se presenta fuera \nde plazo.\nAutorización para Divulgar Información \nTributaria para el Anexo 1 (Formulario 2290(sp))\nEl IRS compartirá la información declarada en el Formulario \n2290(sp) y en el Anexo 1. La información compartida incluye los \nnúmeros de identificación del vehículo (VIN) de todos los \nvehículos declarados en el Anexo 1 y la verificación de que se \nha pagado el impuesto declarado en la línea 6 del Formulario \n2290(sp). Esta información será compartida con el \nDepartamento de Transporte Federal (DOT, por sus siglas en \ninglés), el Servicio de Aduanas y Control de Fronteras de los \nEstados Unidos (CBP, por sus siglas en inglés) y los \nDepartamentos de Vehículos Motorizados (DMV, por sus siglas \nen inglés) estatales. El IRS necesita su autorización para \ndivulgar esta información. Si accede a que la información sea \ndivulgada, por favor firme y feche la Autorización para \nDivulgar Información Tributaria del Anexo 1.\nTercero Autorizado\nSi desea autorizar a un empleado de su negocio, a un \npreparador de declaraciones o a otro individuo para que el \nmismo hable sobre su Formulario 2290(sp) con el IRS, marque \nel recuadro Sí en la sección del formulario titulada Tercero \nAutorizado. Además, escriba el nombre, número de teléfono y \nlos cinco dígitos que el individuo haya indicado como su número \nde identificación personal (PIN, por sus siglas en inglés). La \nautorización corresponde únicamente a la declaración en la que \naparece escrita.\nAl marcar el recuadro Sí, usted le autoriza al IRS para que se \ncomunique con el individuo designado a fin de hacerle \npreguntas sobre la información declarada en el Formulario \n2290(sp). También le permite al tercero autorizado que haga lo \nsiguiente:\n• Intercambiar con el IRS información pertinente al Formulario \n2290(sp); y\n• Solicitar y recibir información tributaria por escrito relacionada \ncon el Formulario 2290(sp), incluyendo copias de notificaciones, \ncorrespondencia e informes de la cuenta tributaria.\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n-11-\n", "No está autorizando a dicho tercero a que le comprometa a \nusted de ninguna manera (por ejemplo, a pagar una obligación \ntributaria adicional), ni a representarle ante el IRS. Si quiere \nampliar la autorización del tercero autorizado, vea la Publicación \n947(sp), Cómo Ejercer ante el Servicio de Impuestos Internos \n(IRS) y el Poder Legal.\nLa autorización vence automáticamente en 1 año a partir de \nla fecha de vencimiento para la presentación del Formulario \n2290(sp) (sin tener en cuenta prórrogas). Si usted o su tercero \nautorizado quiere revocar esta autorización, envíe una \ndeclaración escrita de revocación a:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nVea la Publicación 947(sp) para más información.\nFirma\nFirme la declaración. Una declaración que se presente sin firma \nle será devuelta a usted para su firma. Una declaración sin firma \nno será considerada debidamente presentada.\nPara Uso Exclusivo del Preparador \nRemunerado\nUn preparador remunerado tiene que firmar el Formulario \n2290(sp) y proveer la información en la sección Para uso \nexclusivo del preparador remunerado, al final de la primera \npágina del formulario si el preparador fue remunerado por \ncompletar el formulario sin ser un empleado de la entidad de \npresentación. El preparador tiene que entregarle una copia del \nformulario, además de la copia que se presenta ante el IRS. Si \nes un preparador remunerado, anote su número de \nidentificación tributaria del preparador remunerado (PTIN, por \nsus siglas en inglés) en el espacio provisto. Incluya su dirección \ncompleta. Si trabaja para una firma (empresa), también anote el \nnombre y el número de identificación del empleador (EIN) de \ndicha firma. Sin embargo, no puede usar el PTIN de la firma en \nlugar del PTIN suyo. Puede solicitar un PTIN por Internet o \npresentando el Formulario W-12, IRS Paid Preparer Tax \nIdentification Number (PTIN) Application and Renewal (Solicitud \ny renovación para un número de identificación tributaria del \npreparador remunerado (PTIN) del IRS), en inglés. Para más \ninformación sobre la solicitud de un PTIN por Internet, acceda al \nsitio web del IRS en IRS.gov/PTIN, en inglés.\nRegistros\nGuarde toda la documentación pertinente a los vehículos \nsujetos al impuesto usados en las carreteras de los Estados \nUnidos, registrados a nombre de usted, durante al menos 3 \naños después de la fecha en que se adeudó el impuesto o la \nfecha en que se pagó, lo que ocurra más tarde. Dicha \ndocumentación siempre tiene que estar disponible para ser \ninspeccionada por el IRS. También deberá guardar copias de \ntodas las declaraciones y anexos que haya presentado. Guarde \nsu documentación aun cuando haya registrado un vehículo a \nnombre de usted durante sólo una porción de un período. Si se \nsuspende el impuesto de un vehículo de motor usado en las \ncarreteras durante un período porque el uso del vehículo en las \ncarreteras públicas no excedió de 5,000 millas (7,500 millas en \nel caso de vehículos usados para propósitos agropecuarios) \npara tal período, el dueño (persona registrada) del vehículo tiene \nque guardar la documentación durante al menos 3 años \ndespués del final del período al que corresponda la suspensión \nde la obligación tributaria.\nLa documentación para cada vehículo deberá mostrar toda la \nsiguiente información:\n1.\nUna descripción del vehículo con los detalles pertinentes \n(que incluya el número de identificación del vehículo (VIN, por \nsus siglas en inglés)).\n2.\nEl peso de los artículos cargados por el vehículo de \nacuerdo con la misma manera requerida por todo estado en que \nesté registrado u obligado a registrarse el vehículo.\n3.\nLa fecha en que adquirió el vehículo y el nombre y la \ndirección del individuo que le vendió el vehículo.\n4.\nEl primer mes de cada período en que se operó el \nvehículo para propósitos tributarios y algún mes anterior en que \nse operó en ese período mientras haya estado registrado a \nnombre suyo, junto con pruebas que demuestren que el uso \nanterior no fue para propósitos tributables.\n5.\nLa fecha en que se vendió o transfirió el vehículo y el \nnombre y la dirección del comprador o de la persona a la cual se \ntransfirió. Si no se vendió el vehículo, la documentación deberá \nexplicar cómo y cuándo se deshizo (enajenó) del mismo.\n6.\nSi el impuesto ha sido suspendido de la obligación \ntributaria para un vehículo, mantenga un registro de las millas \nrealmente viajadas en carretera. En el caso de un vehículo \nagropecuario, mantenga documentación precisa del número de \nmillas recorridas en una granja o finca. Vea Parte II. Declaración \nque Corrobora la Suspensión del Impuesto, anteriormente.\nCómo Obtener Ayuda con los \nImpuestos\nSi usted tiene preguntas sobre un asunto tributario; necesita \nayuda para preparar su declaración de impuestos; o si desea \ndescargar publicaciones, formularios o instrucciones \ngratuitamente, acceda a IRS.gov/Espanol para encontrar \nrecursos que le pueden ayudar inmediatamente. Por favor tenga \nen cuenta que la información presentada en esta sección es \ninformación tributaria general y no necesariamente aplica al \nFormulario 2290(sp), pero aun así le podría ser de ayuda a \nusted.\nCómo preparar y presentar su declaración de impuestos. \nDespués de haber recibido todos sus comprobantes de salarios \ne ingresos (Formularios W-2, W-2G, 1099-R, 1099-MISC, \n1099-NEC, etc.); comprobantes de ingreso por desempleo (por \ncorreo o en formato digital), u otro comprobante de pago \ngubernamental (Formulario 1099-G); y los comprobantes de \nintereses, dividendos y jubilación de los bancos y compañías de \ninversión (Formularios 1099), puede encontrar opciones para \npreparar y presentar su declaración de impuestos. Usted puede \npreparar la declaración de impuestos por su cuenta, ver si \ncalifica para la preparación de impuestos gratuita o contratar un \nprofesional de impuestos para preparar su declaración.\nOpciones gratuitas para la preparación de impuestos. \nAcceda a IRS.gov/Espanol para ver las opciones disponibles \npara preparar y presentar su declaración en línea o en su \ncomunidad, si reúne los requisitos. Estas opciones incluyen las \nsiguientes:\n• Presentación Free File. Este programa le permite preparar y \npresentar su declaración federal de impuestos sobre los \ningresos personales de manera gratuita utilizando programas \n(software) comerciales para preparar y presentar los impuestos \no usando los Free File Fillable Forms (Formularios interactivos \nFree File). Sin embargo, puede que la preparación de impuestos \nestatales no esté disponible a través de Free File. Acceda a \nIRS.gov/PresenteGratis para saber si reúne los requisitos para \nla preparación gratuita de impuestos federales en línea, la \npresentación electrónica (e-file) y el depósito directo u otras \nopciones de pago.\n• VITA. El programa Volunteer Income Tax Assistance \n(Programa de Ayuda Voluntaria al Contribuyente con los \n-12-\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n", "Impuestos sobre los Ingresos o VITA, por sus siglas en inglés) \nofrece ayuda tributaria gratuita a las personas con ingresos \nbajos a moderados, personas discapacitadas y personas que \ntienen un dominio limitado del inglés y que necesitan ayuda para \npreparar sus propias declaraciones de impuestos. Acceda a \nIRS.gov/VITA y pulse sobre Español, descargue la aplicación \ngratuita IRS2Go en IRS.gov/es/Newsroom/IRS2GoApp o llame \nal 800-906-9887 para información sobre cómo obtener ayuda \ngratuita con la preparación de su declaración de impuestos.\n• TCE. El programa Tax Counseling for the Elderly (Programa \nde Asesoramiento Tributario para las Personas de Edad \nAvanzada o TCE, por sus siglas en inglés) ofrece ayuda \ntributaria gratuita a todos los contribuyentes, especialmente a \naquéllos quienes tienen 60 años de edad o más con sus \ndeclaraciones de impuestos. Los voluntarios del programa TCE \nse especializan en contestar preguntas sobre pensiones y \nasuntos relacionados con la jubilación, particularmente para \npersonas de edad avanzada. Acceda a IRS.gov/TCE y pulse \nsobre Español, descargue la aplicación gratuita IRS2Go en \nIRS.gov/es/Newsroom/IRS2GoApp o llame al 888-227-7669 \npara información sobre cómo obtener ayuda gratuita con la \npreparación de su declaración de impuestos.\n• MilTax. Los miembros de las Fuerzas Armadas de los \nEstados Unidos y los veteranos calificados pueden utilizar \nMilTax, un servicio tributario gratuito ofrecido por el \nDepartamento de Defensa a través de Military OneSource. Para \nmás información, acceda a Military OneSource \n(MilitaryOneSource.mil/MilTax); la información está disponible \nen inglés.\nAdemás, el IRS ofrece Free File Fillable Forms (Formularios \ninteractivos Free File), los cuales pueden ser completados en \nlínea y luego presentarse electrónicamente independientemente \nde la cantidad de ingresos que tenga.\nCómo utilizar los recursos disponibles en línea para ayu-\ndarle a preparar su declaración. Acceda a IRS.gov/\nHerramientas para utilizar las siguientes opciones:\n• El Asistente del Crédito por Ingreso del Trabajo (acceda a \nIRS.gov/AsistenteEITC), disponible en español, puede ayudarle \na determinar si es elegible para reclamar el crédito por ingreso \ndel trabajo.\n• La Solicitud para un Número de Identificación del Empleador \n(EIN) en línea (acceda a IRS.gov/EIN), disponible en español, le \nayuda a solicitar un número de identificación del empleador sin \ncosto alguno (la solicitud por Internet sólo está disponible en \ninglés).\n• El Estimador de Retención de Impuestos (acceda a IRS.gov/\nW4AppES para obtener información en español) facilita el que \nusted estime el impuesto federal que usted quiere que su \nempleador le retenga de su cheque de paga (esto es la \nretención de impuestos). Vea cómo su retención afecta su \nreembolso, la paga que se lleva a su hogar (salario neto) o el \nimpuesto adeudado.\n• El recurso First-Time Homebuyer Credit Account Look-up \n(Recurso para buscar la cuenta relacionada con el crédito para \nlas personas que compran vivienda por primera vez), en inglés, \nle provee información sobre sus reintegros y el saldo de su \ncuenta. (Acceda a IRS.gov/Homebuyer, en inglés).\n• La Sales Tax Deduction Calculator (Calculadora de la \ndeducción por impuestos sobre las ventas) (acceda a IRS.gov/\nSalesTax, en inglés) calcula la cantidad que puede reclamar si \ndetalla las deducciones en el Anexo A (Formulario 1040).\nCómo recibir respuestas a sus preguntas sobre los \nimpuestos. En IRS.gov/Espanol, puede obtener \ninformación actualizada de los acontecimientos y \ncambios más recientes a la ley tributaria.\n• IRS.gov/Ayuda: Presenta una variedad de recursos que le \nayudarán a recibir respuestas a las preguntas más comunes \nsobre los impuestos.\n• IRS.gov/ITA: El Asistente Tributario Interactivo, un recurso \nque le realizará una serie de preguntas sobre diferentes temas \nrelacionados con los impuestos y le ofrecerá respuestas, \nbasándose en los datos provistos por usted. La información \ntributaria sólo está disponible en inglés.\n• IRS.gov/Forms: Encuentre formularios, instrucciones y \npublicaciones. Ahí encontrará detalles sobre los más recientes \ncambios a los impuestos y enlaces interactivos que le ayudarán \na encontrar respuestas a sus preguntas. La información está \ndisponible en inglés.\n• También, puede acceder a información relacionada con la ley \ntributaria desde su programa (software) de presentación \nelectrónica.\n¿Necesita a alguien que prepare su declaración de im-\npuestos? Hay varios tipos de preparadores de declaraciones \nde impuestos, incluyendo agentes registrados, contadores \npúblicos autorizados (CPA), contables y muchos otros que no \ntienen una credencial profesional. Si usted elige tener a alguien \nque le prepare la declaración de impuestos, elija ese preparador \nsabiamente. Un preparador de impuestos remunerado:\n• Es primordialmente responsable de la exactitud sustancial de \nsu declaración de impuestos,\n• Está requerido a firmar la declaración de impuestos y\n• Está requerido a incluir su número de identificación tributaria \ndel preparador remunerado (PTIN, por sus siglas en inglés).\nAunque el preparador de impuestos siempre firma la \ndeclaración de impuestos, recae sobre usted la responsabilidad \nde proveer toda la información requerida para que el preparador \npueda preparar su declaración de impuestos con exactitud. \nCualquier persona que recibe remuneración por la preparación \nde declaraciones de impuestos debe tener un conocimiento \nvasto en asuntos tributarios. Para más información sobre cómo \nseleccionar un preparador de impuestos, acceda a ¿Necesita a \nalguien que prepare su declaración de impuestos? en IRS.gov.\nCoronavirus. Acceda a IRS.gov/Coronavirus y pulse sobre \nEspañol para enlaces a información sobre el impacto del \ncoronavirus, así como información sobre el alivio tributario \ndisponible para individuos y familias, pequeños y grandes \nnegocios y organizaciones exentas de impuestos.\nLos empleadores pueden inscribirse para usar los Servi-\ncios de Empresas por Internet (BSO). La Administración del \nSeguro Social (SSA, por sus siglas en inglés) ofrece servicios \npor Internet en SSA.gov/employer, en inglés, para la \npresentación rápida y gratuita de Formularios W-2 en línea y de \nmanera segura a los contadores públicos autorizados (CPA), \ncontadores, agentes registrados e individuos que tramitan \nFormularios W-2, Wage and Tax Statement (Comprobante de \nsalarios y retención de impuestos) y Formularios W-2c, \nCorrected Wage and Tax Statement (Comprobante de salarios y \nretención de impuestos corregido). También puede encontrar \ninformación en español en SSA.gov/espanol/bso/bso-\nbienvenido.htm.\nMedios sociales del IRS. Acceda a IRS.gov/MediosSociales \npara ver una variedad de recursos y redes sociales que el IRS \nutiliza para compartir la información más reciente acerca de \ncambios a los impuestos, alertas de estafas, iniciativas, \nproductos y servicios. En el IRS, la privacidad y seguridad son \nnuestra máxima prioridad y utilizamos los medios sociales para \ncompartir información pública con usted. No publique su \nnúmero de Seguro Social (SSN, por sus siglas en inglés) u otra \ninformación confidencial en los sitios de medios sociales. \nSiempre proteja su identidad al usar cualquier sitio en las redes \nsociales.\nLos siguientes canales del IRS en YouTube proveen videos \nbreves e informativos sobre una variedad de temas \nrelacionados con los impuestos en inglés, español y en el \nlenguaje de señas americano (ASL, por sus siglas en inglés).\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n-13-\n", "• Youtube.com/IRSvideos.\n• Youtube.com/IRSvideosMultilingua.\n• Youtube.com/IRSvideosASL.\nCómo ver videos del IRS. El portal de videos del IRS en \nIRSVideos.gov/Espanol contiene presentaciones en video y en \naudio sobre temas de interés para personas físicas, pequeños \nnegocios y preparadores de impuestos.\nInformación tributaria en línea en otros idiomas. Aquellos \ncontribuyentes cuya lengua materna no es el inglés pueden \nconseguir información en IRS.gov/MyLanguage.\nServicio de intérprete por teléfono gratuito (OPI). El IRS en \nsu compromiso de servir a nuestros clientes multilingües ofrece \nservicios de intérprete a través del teléfono (OPI, por sus siglas \nen inglés). El Servicio OPI es un programa financiado con \nfondos federales y está disponible en los Centros de Asistencia \nal Contribuyente (TAC, por sus siglas en inglés), otras oficinas \ndel IRS y en todo sitio para la preparación de impuestos de \nVITA/TCE. El Servicio OPI está disponible en más de 350 \nidiomas.\nLínea de ayuda de accesibilidad disponible para contribu-\nyentes con discapacidades. Los contribuyentes que \nnecesitan información sobre nuestros servicios de accesibilidad \npueden llamar al 833-690-0598. La línea de ayuda de \naccesibilidad puede responder preguntas relacionadas con los \nproductos y servicios de accesibilidad, actuales y futuros, \ndisponibles en formatos de medios de comunicación \nalternativos (por ejemplo, braille, letra de imprenta grande, \narchivo de audio, etcétera). La línea de ayuda de accesibilidad \nno tiene acceso a su cuenta del IRS. Para ayuda con la ley \ntributaria, reembolsos o preguntas relacionadas con su cuenta, \nacceda a IRS.gov/Ayuda.\nNota: El Formulario 9000(sp), Preferencia para Medios de \nComunicación Alternativos, le permite optar por recibir ciertos \ntipos de correspondencia escrita en los siguientes formatos:\n• Imprenta estándar.\n• Letra de imprenta grande.\n• Braille.\n• Audio (MP3).\n• Archivo de texto sin formato (TXT).\n• Archivo listo para braille (BRF).\nDesastres. Acceda a Ayuda y alivio por emergencia en casos \nde desastre para las personas y los negocios para ver los alivios \ntributarios por desastre que hay disponibles.\nCómo obtener formularios y publicaciones de impuestos. \nAcceda a IRS.gov/Forms, en inglés, para descargar, ver o \nimprimir todos los formularios, instrucciones y publicaciones que \npueda necesitar. O puede acceder a IRS.gov/OrderForms y \npulsar sobre Español para hacer un pedido.\nCómo obtener publicaciones e instrucciones de impuestos \nen formato de libro electrónico (eBook). Usted también \npuede descargar y ver publicaciones e instrucciones tributarias \nde mucho interés (incluidas las Instrucciones para el Formulario \n1040(sp)) en formato de libro electrónico (eBook, por sus siglas \nen inglés) por medio de sus dispositivos móviles en IRS.gov/\neBooks, en inglés.\nNota: Los eBook del IRS se han probado usando la aplicación \niBooks de Apple para iPad. Nuestros libros electrónicos no se \nhan probado en otros lectores dedicados de eBook y la \nfuncionalidad de eBook pudiese no funcionar según lo previsto.\nAcceda a su cuenta en línea (sólo para contribuyentes que \nsean personas físicas). Acceda a IRS.gov/Cuenta para ver \ninformación acerca de su cuenta de impuestos federales de \nmanera segura.\n• Vea la cantidad que adeuda y un desglose por año tributario.\n• Vea los detalles de su plan de pagos o solicite un nuevo plan \nde pagos.\n• Haga un pago o repase los últimos 5 años de su historial de \npagos y cualesquier pagos pendientes o programados.\n• Acceda a sus archivos tributarios, incluyendo datos claves de \nsu declaración de impuestos más reciente y sus transcripciones.\n• Vea las copias digitales de determinados avisos del IRS.\n• Apruebe o rechace solicitudes de autorización de \nprofesionales de los impuestos.\n• Vea su dirección en nuestros archivos o administre sus \npreferencias de comunicación.\nTax Pro Account (Cuenta para profesionales de los im-\npuestos). Esta herramienta le permite a su profesional de los \nimpuestos presentar una solicitud de autorización para acceder \na su cuenta individual de contribuyente accediendo a Cuenta en \nlínea del IRS. Para más información acceda a IRS.gov/\nTaxProAccount y pulse sobre Español.\nUso del depósito directo. La manera más rápida para recibir \nun reembolso de los impuestos es combinar la presentación \nelectrónica (e-file) con un depósito directo de su reembolso, lo \ncual transfiere su reembolso de manera electrónica y segura \ndirectamente a su cuenta bancaria. Utilizar el depósito directo \ntambién evita la posibilidad de que su cheque se pierda, sea \nrobado, destruido o devuelto al IRS por no poderse entregar. \nOcho de cada 10 contribuyentes usan el depósito directo para \nrecibir sus reembolsos. Si usted no posee una cuenta bancaria, \nacceda a IRS.gov/DepositoDirecto para más información sobre \ndónde encontrar un banco o una cooperativa de crédito que \npueda abrir una cuenta en línea.\nCómo obtener una transcripción (registro tributario) de la \ndeclaración. La manera más rápida para obtener una \ntranscripción (registro tributario) de su declaración de impuestos \nes accediendo a IRS.gov/Transcripcion. Luego, pulse sobre \nObtener una transcripción en línea u Obtener una transcripción \npor correo para pedir gratuitamente una copia de su \ntranscripción. Si prefiere, puede ordenar su transcripción \nllamando a la línea directa libre de cargos para transcripciones, \nal 800-908-9946.\nCómo reportar y resolver los asuntos tributarios relaciona-\ndos con el robo de identidad. \n• El robo de identidad relacionado con los impuestos sucede \ncuando alguien roba su información personal para cometer \nfraude tributario. Sus impuestos se pueden ver afectados si su \nnúmero de Seguro Social (SSN, por sus siglas en inglés) es \nutilizado para presentar una declaración de impuestos \nfraudulenta o para reclamar un reembolso o crédito.\n• El IRS no inicia comunicaciones con los contribuyentes por \nmedio de correo electrónico, mensajes de texto (que incluyen \nenlaces acortados), llamadas telefónicas ni por las redes \nsociales para pedirles o verificar información personal ni \nfinanciera. Esto incluye solicitudes de números de identificación \npersonal (PIN, por sus siglas en inglés), contraseñas o \ninformación similar para tarjetas de crédito, bancos u otras \ncuentas financieras.\n• Acceda a IRS.gov/RoboDeIdentidad, el Centro Informativo \ndel IRS sobre el Robo de Identidad en línea, para información \nsobre el robo de identidad y seguridad de datos para los \ncontribuyentes, profesionales de impuestos y negocios. Si ha \nperdido o si le han robado su SSN o si sospecha que es víctima \nde robo de identidad relacionado con los impuestos, usted \npuede saber qué pasos debe tomar.\n• Obtenga un número de identificación personal para la \nprotección de identidad (IP PIN, por sus siglas en inglés). Los IP \nPIN son números de seis dígitos asignados a los contribuyentes \npara ayudar a prevenir la mala utilización de su SSN en \ndeclaraciones de impuestos fraudulentas. Cuando usted tiene \nun IP PIN, esto previene que otra persona presente una \n-14-\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n", "declaración de impuestos con su SSN. Para más información, \nacceda a IRS.gov/IPPIN y pulse sobre Español.\nManeras de verificar el estado de su reembolso. \n• Acceda a IRS.gov/Reembolsos.\n• Descargue la aplicación oficial IRS2Go a su dispositivo móvil \ngratuitamente y úsela para verificar el estado de su reembolso. \nAcceda a IRS.gov/es/Newsroom/IRS2GoApp para saber más \nsobre la aplicación móvil IRS2Go y descargarla.\n• Llame a la línea directa automatizada de reembolsos, al \n800-829-1954.\nNota: El IRS no puede emitir reembolsos antes de mediados de \nfebrero para declaraciones de impuestos en las cuales se \nreclaman el crédito por ingreso del trabajo (EIC, por sus siglas \nen inglés) o el crédito tributario adicional por hijos (ACTC, por \nsus siglas en inglés). Esta restricción aplica al reembolso \ncompleto, no sólo a la porción relacionada con estos créditos.\nCómo efectuar un pago de impuestos. Acceda a IRS.gov/\nPagos para obtener información sobre cómo efectuar un pago \nusando cualquiera de las siguientes opciones:\n• IRS Direct Pay (IRS Pago directo), disponible en español: Las \npersonas físicas pueden pagar sus cuentas tributarias o hacer \npagos del impuesto estimado directamente de sus cuentas \ncorrientes o de ahorros. El uso del IRS Direct Pay es gratuito; no \ntendrá que pagar cargos por su uso.\n• Tarjeta de crédito o débito: Escoja un tramitador aprobado \npara pagar en línea o por teléfono.\n• Retiro electrónico de fondos: Programe un pago cuando \npresente su declaración de impuestos federal utilizando un \nprograma (software) para la preparación de declaraciones de \nimpuestos o por medio de un preparador profesional de \ndeclaraciones de impuestos.\n• Sistema de pago electrónico del impuesto federal (EFTPS): \nLa mejor opción para negocios. Requiere inscripción en dicho \nsistema.\n• Cheque o giro: Envíe su pago a la dirección indicada en la \nnotificación o carta que le enviaron o en las instrucciones del \nformulario de impuestos que presentó.\n• Efectivo: Puede pagar en efectivo sus impuestos en un \nnegocio participante.\n• Pago el mismo día por medio de una transferencia \nelectrónica: Puede efectuar un pago el mismo día por medio de \nuna transferencia electrónica desde su institución financiera. \nConsulte con su institución financiera con respecto a la \ndisponibilidad, los plazos y el costo.\nNota: El IRS utiliza la tecnología más avanzada de codificación \npara asegurar que los pagos electrónicos que usted haga en \nlínea, por teléfono o desde un dispositivo móvil usando la \naplicación IRS2Go sean seguros y confiables. Efectuar pagos \nelectrónicamente no toma mucho tiempo, es fácil y éstos se \ntramitan mucho más rápido que enviar un cheque o giro por \ncorreo.\n¿Qué ocurre si no puedo pagar ahora? Acceda a IRS.gov/\nPagos para ver información sobre las siguientes opciones:\n• Solicite un plan de pagos por Internet (IRS.gov/OPA y pulse \nsobre Español) para cumplir con su obligación tributaria en \nplazos mensuales si no puede pagar la totalidad de sus \nimpuestos adeudados en el momento. Una vez complete el \nproceso a través de Internet, recibirá un aviso inmediatamente si \nsu acuerdo se ha aprobado.\n• Use el Offer in Compromise Pre-Qualifier (Verificación \npreliminar para el ofrecimiento de transacción), disponible en \ninglés, para ver si puede liquidar su deuda tributaria por una \ncantidad menor a la cantidad que usted adeuda. Para más \ninformación acerca del programa de ofrecimiento de \ntransacción, acceda a IRS.gov/OIC y pulse sobre Español.\nCómo presentar una declaración de impuestos enmenda-\nda. Acceda a IRS.gov/Form1040X y pulse sobre Español para \nla información más reciente.\nCómo se verifica el estado de su declaración enmendada. \nAcceda a IRS.gov/WMAR y pulse sobre Español para averiguar \nel estado de su declaración enmendada (Formulario 1040-X).\nNota: Puede tardarse hasta 3 semanas a partir de la fecha en \nque presentó su declaración enmendada para ser registrada en \nnuestro sistema y hasta 16 semanas para tramitarla.\nInformación para entender un aviso o carta que haya reci-\nbido del IRS. Acceda a IRS.gov/Avisos para obtener \ninformación adicional sobre cómo responder al aviso o a la carta \nque recibió de parte del IRS.\nNota: Usted puede utilizar el Anexo LEP (Formulario 1040(sp)), \nSolicitud para Cambiar la Preferencia de Idioma, para indicar \nuna preferencia para recibir avisos, cartas u otras \ncomunicaciones escritas del IRS en un idioma alternativo. \nQuizás no reciba las comunicaciones escritas inmediatamente \nen el idioma escogido. El compromiso del IRS con los \ncontribuyentes con dominio limitado del inglés es parte de un \nplan plurianual que tiene programado comenzar a proveer \ntraducciones en 2023. Usted continuará recibiendo \ncomunicaciones, incluyendo avisos y cartas, en inglés hasta que \nse traduzcan a su idioma preferido.\nCómo comunicarse con la oficina local del IRS. Tenga en \ncuenta que puede obtener respuestas a muchas preguntas en \nIRS.gov/Espanol sin tener que ir a un TAC. Acceda a IRS.gov/\nAyuda para ver información relacionada con temas sobre los \ncuales la mayoría de las personas tienen preguntas. Si todavía \nnecesita ayuda, los TAC del IRS proveen ayuda cuando un \nasunto relacionado con los impuestos no puede ser tramitado \nen Internet o por teléfono. Todos los TAC ahora proveen \nservicios con cita previa, así usted sabrá de antemano que \npodrá recibir los servicios que necesita sin largos tiempos de \nespera. Para encontrar el TAC más cercano a usted, sus horas \nde operación, los servicios que ofrece y las opciones para hacer \ncitas previo a su visita, acceda a IRS.gov/es/Help/Contact-Your-\nLocal-IRS-Office, en español, y luego pulse sobre Encuentre un \nCentro de Asistencia al Contribuyente. O, en la aplicación \nIRS2Go, escoja la opción Comuníquese Con Nosotros que se \nencuentra bajo la pestaña Conectarse y luego pulse sobre \nOficinas Locales.\nEl Servicio del Defensor del Contribuyente \n(TAS) Está Aquí para Ayudarlo\n¿Qué es el Servicio del Defensor del \nContribuyente?\nEl Servicio del Defensor del Contribuyente (TAS, por sus siglas \nen inglés) es una organización independiente dentro del IRS \nque ayuda a los contribuyentes y protege sus derechos como \ncontribuyente. El deber de TAS es asegurar que a cada \ncontribuyente se le trate de forma justa, y que usted conozca y \nentienda sus derechos conforme a la Carta de Derechos del \nContribuyente.\n¿Cómo puede aprender sobre sus derechos como \ncontribuyente?\nLa Carta de Derechos del Contribuyente describe 10 derechos \nbásicos que todos los contribuyentes tienen al tratar con el IRS. \nLos recursos de TAS, disponibles en español en \nES.TaxpayerAdvocate.IRS.gov, le pueden ayudar a entender lo \nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n-15-\n", "que estos derechos significan para usted y cómo aplican a su \nsituación. Éstos son sus derechos. Conózcalos; utilícelos.\n¿Qué puede hacer TAS por usted?\nTAS le puede ayudar a resolver problemas que no ha podido \nresolver usted mismo con el IRS. Además, su servicio es gratis. \nSi usted reúne los requisitos para recibir la ayuda de TAS, se le \nasignará un defensor quien trabajará con usted durante todo el \nproceso y hará todo lo posible para resolver su asunto. TAS le \npuede ayudar si:\n• Su problema le causa problemas financieros a usted, a su \nfamilia o a su negocio;\n• Usted (o su negocio) está enfrentando la amenaza de acción \nadversa inmediata; o\n• Usted ha intentado comunicarse con el IRS en múltiples \nocasiones, pero nadie le ha respondido, o el IRS no le ha \nrespondido para la fecha prometida.\n¿Cómo se puede comunicar con TAS?\nTAS tiene oficinas en cada estado, el Distrito de Columbia y \nPuerto Rico. El número telefónico de su defensor local se \nencuentra en su guía telefónica local y también en \nES.TaxpayerAdvocate.IRS.gov/Contact-Us. También, puede \nllamar al 877-777-4778.\n¿De qué otra manera ayuda TAS a los \ncontribuyentes?\nTAS se ocupa de resolver problemas de gran escala que \nafectan a muchos contribuyentes. Si usted conoce alguno de \nestos asuntos, infórmele a TAS en la página IRS.gov/SAMS y \npulse sobre Español. La aplicación SAMS sólo está disponible \nen inglés.\nTAS para los profesionales en impuestos\nTAS le puede proveer una variedad de información a los \nprofesionales en impuestos, incluyendo información y guías \nacerca de desarrollos recientes en la ley tributaria, programas \nde TAS y maneras para dejarle saber a TAS acerca de \nproblemas de gran escala que usted haya encontrado en su \npráctica.\nTalleres para Contribuyentes de Bajos Ingresos \n(LITC)\nLos Talleres (“Clínicas”) para Contribuyentes de Bajos lngresos \n(LITC, por sus siglas en inglés) son independientes del IRS. Los \nLITC representan a las personas cuyos ingresos estén por \ndebajo de cierto nivel y que necesitan resolver problemas \ntributarios con el IRS, tales como auditorías, apelaciones y \nproblemas asociados con el cobro de impuestos. Además, los \nLITC pueden proveer información sobre los derechos y \nresponsabilidades del contribuyente en diferentes idiomas para \naquellas personas que hablan inglés como segundo idioma. Los \nservicios se ofrecen de manera gratuita o a bajo costo a los \ncontribuyentes que reúnen los requisitos. Para localizar un LITC \ncerca de usted, acceda a ES.TaxpayerAdvocate.IRS.gov/About-\nUs/Low-Income-Taxpayer-Clinics-LITC o vea la Publicación \n4134(SP), Lista de las Clínicas para Contribuyentes de Bajos \nlngresos, en español.\nAviso sobre la Ley de Confidencialidad de Información y la \nLey de Reducción de Trámites. Solicitamos la información \nrequerida en este formulario para cumplir con las leyes de los \nImpuestos Internos de los Estados Unidos. La sección 4481 del \nCódigo requiere que el uso de ciertos tipos de vehículos \nmotorizados en carreteras esté sujeto al impuesto. Se usa el \nFormulario 2290(sp) para calcular la cantidad de impuesto \ncorrespondiente que usted tiene que pagar. Las secciones 6011 \ny 6109 requieren que usted provea la información solicitada, \nincluyendo su número de identificación. La información facilitada \nen este formulario puede ser compartida con el Departamento \nde Justicia para casos de litigio civil y penal, con las ciudades, \nestados, el Distrito de Columbia y los estados libres asociados \ncon los Estados Unidos y las posesiones (territorios no \nautónomos) estadounidenses, a fin de ayudarlos en la \naplicación de las leyes tributarias respectivas. Podemos \ntambién divulgar la información contenida en este formulario a \notros países conforme a un tratado tributario, a las agencias del \ngobierno federal o estatal para hacer cumplir las leyes penales \nfederales no tributarias o a agencias federales encargadas de la \naplicación de la ley y a agencias federales de inteligencia para \ncombatir el terrorismo. Si no nos provee de manera oportuna la \ninformación que le solicitamos, o si nos provee información \nfalsa, puede estar sujeto a pagar multas.\nNo se le requiere dar la información solicitada en un \nformulario que esté sujeto a la Ley de Reducción de Trámites, a \nmenos que el formulario tenga un número de control válido de la \nOffice of Management and Budget (Oficina de Administración y \nPresupuesto u OMB, por sus siglas en inglés). Los libros o \nregistros relacionados con un formulario o sus instrucciones \ntienen que conservarse mientras su contenido pueda ser \nutilizado en la aplicación de toda ley tributaria. Por lo general, \nlas declaraciones de impuestos y la información contenida en \nellas son confidenciales, tal como lo requiere la sección 6103.\nEl tiempo que se necesita para completar y presentar el \nFormulario 2290(sp) y el Anexo 1 variará según las \ncircunstancias individuales de cada contribuyente. El promedio \nde tiempo estimado es el siguiente: Documentación, 41h, 22 \nmin.; Aprender sobre la ley o este formulario, 24 min.; \nPreparar, copiar, unir y enviar este formulario al IRS, 1h, 5 \nmin.\nAgradecemos sus comentarios y sugerencias. Nos puede \nenviar sus comentarios desde el sitio web IRS.gov/\nFormComments, en inglés. O nos puede escribir a:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nNo envíe el Formulario 2290(sp) a esta dirección. En vez de eso, \nvea Dónde Presentar la Declaración, anteriormente.\nAunque no podemos contestar individualmente cada \ncomentario que recibimos, sí agradecemos su opinión y \ntendremos en cuenta sus comentarios y sugerencias al \nactualizar nuestros formularios, instrucciones y publicaciones de \nimpuestos.\n-16-\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2023)\n", "Tablas del Impuesto para Períodos Parciales (para vehículos que se usaron por primera vez después de julio del \nperíodo)\n• Busque en la Tabla I o en la Tabla II la línea para la categoría del vehículo. Las categorías están listadas en la tabla del Cálculo del \nImpuesto en la página 2 del Formulario 2290(sp).\n• Busque el mes durante el cual se usó por primera vez el vehículo sobre las carreteras públicas.\n• Lea la columna de arriba a abajo. La cantidad que se encuentra donde se unen la línea de la categoría y la columna del mes es el \nimpuesto que usted tiene que pagar.\n• Anote la cantidad en la columna (2) de la página 2 del Formulario 2290(sp).\nTabla I\nVehículos que no sean para explotaciones forestales (anótelo en la columna (2)(a))\nCATEGORÍA AGO. (11)\nSEP. (10)\nOCT. (9)\nNOV. (8)\nDIC. (7)\nENE. (6)\nFEB. (5)\nMAR. (4)\nABR. (3)\nMAYO (2)\nJUN. (1)\nA\n$ 91.67\n$ 83.33\n$ 75.00\n$ 66.67\n$ 58.33\n$ 50.00\n$ 41.67\n$ 33.33\n$ 25.00\n$ 16.67\n$ 8.33\nB\n111.83\n101.67\n91.50\n81.33\n71.17\n61.00\n50.83\n40.67\n30.50\n20.33\n10.17\nC\n132.00\n120.00\n108.00\n96.00\n84.00\n72.00\n60.00\n48.00\n36.00\n24.00\n12.00\nD\n152.17\n138.33\n124.50\n110.67\n96.83\n83.00\n69.17\n55.33\n41.50\n27.67\n13.83\nE\n172.33\n156.67\n141.00\n125.33\n109.67\n94.00\n78.33\n62.67\n47.00\n31.33\n15.67\nF\n192.50\n175.00\n157.50\n140.00\n122.50\n105.00\n87.50\n70.00\n52.50\n35.00\n17.50\nG\n212.67\n193.33\n174.00\n154.67\n135.33\n116.00\n96.67\n77.33\n58.00\n38.67\n19.33\nH\n232.83\n211.67\n190.50\n169.33\n148.17\n127.00\n105.83\n84.67\n63.50\n42.33\n21.17\nI\n253.00\n230.00\n207.00\n184.00\n161.00\n138.00\n115.00\n92.00\n69.00\n46.00\n23.00\nJ\n273.17\n248.33\n223.50\n198.67\n173.83\n149.00\n124.17\n99.33\n74.50\n49.67\n24.83\nK\n293.33\n266.67\n240.00\n213.33\n186.67\n160.00\n133.33\n106.67\n80.00\n53.33\n26.67\nL\n313.50\n285.00\n256.50\n228.00\n199.50\n171.00\n142.50\n114.00\n85.50\n57.00\n28.50\nM\n333.67\n303.33\n273.00\n242.67\n212.33\n182.00\n151.67\n121.33\n91.00\n60.67\n30.33\nN\n353.83\n321.67\n289.50\n257.33\n225.17\n193.00\n160.83\n128.67\n96.50\n64.33\n32.17\nO\n374.00\n340.00\n306.00\n272.00\n238.00\n204.00\n170.00\n136.00\n102.00\n68.00\n34.00\nP\n394.17\n358.33\n322.50\n286.67\n250.83\n215.00\n179.17\n143.33\n107.50\n71.67\n35.83\nQ\n414.33\n376.67\n339.00\n301.33\n263.67\n226.00\n188.33\n150.67\n113.00\n75.33\n37.67\nR\n434.50\n395.00\n355.50\n316.00\n276.50\n237.00\n197.50\n158.00\n118.50\n79.00\n39.50\nS\n454.67\n413.33\n372.00\n330.67\n289.33\n248.00\n206.67\n165.33\n124.00\n82.67\n41.33\nT\n474.83\n431.67\n388.50\n345.33\n302.17\n259.00\n215.83\n172.67\n129.50\n86.33\n43.17\nU\n495.00\n450.00\n405.00\n360.00\n315.00\n270.00\n225.00\n180.00\n135.00\n90.00\n45.00\nV\n504.17\n458.33\n412.50\n366.67\n320.83\n275.00\n229.17\n183.33\n137.50\n91.67\n45.83\nTabla II\nVehículos madereros utilizados para explotaciones forestales (anótelo en la columna (2)(b))\nA\n$ 68.75\n$ 62.49\n$ 56.25\n$ 50.00\n$ 43.74\n$ 37.50\n$ 31.25\n$ 24.99\n$ 18.75\n$ 12.50\n$ 6.24\nB\n83.87\n76.25\n68.62\n60.99\n53.37\n45.75\n38.12\n30.50\n22.87\n15.24\n7.62\nC\n99.00\n90.00\n81.00\n72.00\n63.00\n54.00\n45.00\n36.00\n27.00\n18.00\n9.00\nD\n114.12\n103.74\n93.37\n83.00\n72.62\n62.25\n51.87\n41.49\n31.12\n20.75\n10.37\nE\n129.24\n117.50\n105.75\n93.99\n82.25\n70.50\n58.74\n47.00\n35.25\n23.49\n11.75\nF\n144.37\n131.25\n118.12\n105.00\n91.87\n78.75\n65.62\n52.50\n39.37\n26.25\n13.12\nG\n159.50\n144.99\n130.50\n116.00\n101.49\n87.00\n72.50\n57.99\n43.50\n29.00\n14.49\nH\n174.62\n158.75\n142.87\n126.99\n111.12\n95.25\n79.37\n63.50\n47.62\n31.74\n15.87\nI\n189.75\n172.50\n155.25\n138.00\n120.75\n103.50\n86.25\n69.00\n51.75\n34.50\n17.25\nJ\n204.87\n186.24\n167.62\n149.00\n130.37\n111.75\n93.12\n74.49\n55.87\n37.25\n18.62\nK\n219.99\n200.00\n180.00\n159.99\n140.00\n120.00\n99.99\n80.00\n60.00\n39.99\n20.00\nL\n235.12\n213.75\n192.37\n171.00\n149.62\n128.25\n106.87\n85.50\n64.12\n42.75\n21.37\nM\n250.25\n227.49\n204.75\n182.00\n159.24\n136.50\n113.75\n90.99\n68.25\n45.50\n22.74\nN\n265.37\n241.25\n217.12\n192.99\n168.87\n144.75\n120.62\n96.50\n72.37\n48.24\n24.12\nO\n280.50\n255.00\n229.50\n204.00\n178.50\n153.00\n127.50\n102.00\n76.50\n51.00\n25.50\nP\n295.62\n268.74\n241.87\n215.00\n188.12\n161.25\n134.37\n107.49\n80.62\n53.75\n26.87\nQ\n310.74\n282.50\n254.25\n225.99\n197.75\n169.50\n141.24\n113.00\n84.75\n56.49\n28.25\nR\n325.87\n296.25\n266.62\n237.00\n207.37\n177.75\n148.12\n118.50\n88.87\n59.25\n29.62\nS\n341.00\n309.99\n279.00\n248.00\n216.99\n186.00\n155.00\n123.99\n93.00\n62.00\n30.99\nT\n356.12\n323.75\n291.37\n258.99\n226.62\n194.25\n161.87\n129.50\n97.12\n64.74\n32.37\nU\n371.25\n337.50\n303.75\n270.00\n236.25\n202.50\n168.75\n135.00\n101.25\n67.50\n33.75\nV\n378.12\n343.74\n309.37\n275.00\n240.62\n206.25\n171.87\n137.49\n103.12\n68.75\n34.37\n-17-\n" ]
i2290_23.pdf	0723 Inst 2290 (PDF)	https://www.irs.gov/pub/irs-pdf/i2290_23.pdf	[ "Note: The form, instructions, or publication you are looking \nfor begins after this coversheet.\nPlease review the information below.\nThis July 2023 revision is for the tax period beginning on July 1, 2023, and ending on June \n30, 2024. Don’t use this revision if you need to file a return for a tax period that began on or \nbefore June 30, 2023. To obtain a prior revision of Form 2290 and its separate instructions, \nvisit \nwww.irs.gov/Form2290. \nNota: El formulario, las instrucciones o la publicación que \nbusca se encuentra luego de esta portada.\nPor favor lea la información a continuación.\nEsta revisión de julio de 2023 es para el período tributario que comienza el 1 de julio de \n2023 y termina el 30 de junio de 2024. No use esta revisión si necesita presentar una \ndeclaración para un período tributario que haya comenzado en o antes del 30 de junio de \n2023. Para obtener una revisión anterior del Formulario 2290(SP) y sus instrucciones por \nseparado, visite www.irs.gov/Form2290SP. \n", "THIS PAGE INTENTIONALLY LEFT BLANK\n", "Instructions for Form 2290\n(Rev. July 2023)\nHeavy Highway Vehicle Use Tax Return\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nContents\nPage\nPurpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nWho Must File\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nTaxable Vehicles\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nWhen To File\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3\nHow To File\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nWhere To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nForm 2290 Call Site\n. . . . . . . . . . . . . . . . . . . . . . . . . 4\nPenalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . 4\nGetting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nEmployer Identification Number (EIN) . . . . . . . . . . 4\nVehicle Identification Number (VIN)\n. . . . . . . . . . . 4\nTaxable Gross Weight\n. . . . . . . . . . . . . . . . . . . . 4\nName and Address . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nPart I. Figuring the Tax\n. . . . . . . . . . . . . . . . . . . . . . . 5\nLine 2\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nHow To Pay the Tax . . . . . . . . . . . . . . . . . . . . . . . . . 8\nSchedule 1 (Form 2290)\n. . . . . . . . . . . . . . . . . . . . . . 9\nSchedule 1 (Form 2290), Consent to \nDisclosure of Tax Information\n. . . . . . . . . . . . . 9\nThird Party Designee\n. . . . . . . . . . . . . . . . . . . . . . . . 9\nSignature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nRecordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nHow To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 10\nPartial-Period Tax Tables (for vehicles first used \nafter July of the period) . . . . . . . . . . . . . . . . . . . 14\nFuture Developments\nFor the latest information about developments related to \nForm 2290 and its instructions, such as legislation enacted \nafter they were published, go to IRS.gov/Form2290.\nReminders\nPayment through credit or debit card. Form 2290 filers \nare able to pay their Form 2290 tax liability with either a credit \nor debit card. See Credit or debit card under How To Pay the \nTax, later, for more information.\nSchedule 1 (Form 2290)—Month of first use. Form 2290 \nfilers must enter the month of first use in Schedule 1 to \nindicate when the vehicles included in Schedule 1 were first \nused during the tax period. See Month of first use under \nSchedule 1 (Form 2290), later, for more information.\nU.S. Customs and Border Protection. U.S. Customs and \nBorder Protection requires proof of payment for entering a \nCanadian or Mexican vehicle into the United States. See \nProof of payment for state registration and entry into the \nUnited States under Schedule 1 (Form 2290), later.\nSchedule 1. You should complete and file both copies of \nSchedule 1. The second copy will be stamped and returned \nto you for use as proof of payment.\nElectronic filing. Electronic filing is required for each return \nreporting and paying tax on 25 or more vehicles that you file \nduring the tax period. Tax-suspended vehicles (designated \nby category W) aren’t included in the electronic filing \nrequirement for 25 or more vehicles since you aren’t paying \ntax on them. However, you are encouraged to file \nelectronically regardless of the number of vehicles being \nreported. File Form 2290 electronically through a provider \nparticipating in the IRS e-file program for excise taxes. Once \nyour return is accepted by the IRS, your stamped Schedule 1 \ncan be available within minutes. For more information on \ne-file, visit IRS.gov/e-File-Providers/e-File-Form-2290 or visit \nIRS.gov/Trucker.\nGeneral Instructions\nPurpose of Form\nUse Form 2290 for the following actions.\n• Figure and pay the tax due on highway motor vehicles \nused during the period with a taxable gross weight of 55,000 \npounds or more.\n• Figure and pay the tax due on a vehicle for which you \ncompleted the suspension statement on another Form 2290 \nif that vehicle later exceeded the mileage use limit during the \nperiod. See Suspended vehicles exceeding the mileage use \nlimit, later.\n• Figure and pay the tax due if, during the period, the \ntaxable gross weight of a vehicle increases and the vehicle \nfalls into a new category. See Line 3, later.\n• Claim suspension from the tax when a vehicle is expected \nto be used 5,000 miles or less (7,500 miles or less for \nagricultural vehicles) during the period.\n• Claim a credit for tax paid on vehicles that were destroyed, \nstolen, sold, or used 5,000 miles or less (7,500 miles or less \nfor agricultural vehicles).\n• Report acquisition of a used taxable vehicle for which the \ntax has been suspended.\n• Figure and pay the tax due on a used taxable vehicle \nacquired and used during the period. See Used vehicle, later.\nUse Schedule 1 (Form 2290) for the following actions.\n• To report all vehicles for which you are reporting tax \n(including an increase in taxable gross weight) and those that \nyou are reporting suspension of the tax by category and \nvehicle identification number (VIN).\n• As proof of payment to register your vehicle(s) (unless \nspecifically exempted) in any state. Use the copy of \nSchedule 1 stamped and returned to you by the IRS for this \npurpose.\nUse Form 2290-V, Payment Voucher, to accompany your \ncheck or money order. Form 2290-V is used to credit your \nheavy highway vehicle use tax payment to your account. If \nfiling electronically, see How To Pay the Tax, later.\nFeb 22, 2023\nCat. No. 27231L\n", "Who Must File\nYou must file Form 2290 and Schedule 1 for the tax period \nbeginning on July 1, 2023, and ending on June 30, 2024, if a \ntaxable highway motor vehicle (defined later) is registered, or \nrequired to be registered, in your name under state, District of \nColumbia, Canadian, or Mexican law at the time of its first \nuse during the tax period and the vehicle has a taxable gross \nweight of 55,000 pounds or more. See the examples under \nWhen To File, later.\nYou may be an individual, limited liability company (LLC), \ncorporation, partnership, or any other type of organization \n(including nonprofit, charitable, educational, etc.).\nDisregarded entities and qualified subchapter S subsid-\niaries. Qualified subchapter S subsidiaries (QSubs) and \neligible single-owner disregarded entities are treated as \nseparate entities for most excise tax and reporting purposes. \nQSubs and eligible single-owner disregarded entities must \npay and report excise taxes; register for excise tax activities; \nand claim any refunds, credits, and payments under the \nentity’s employer identification number (EIN). These actions \ncan’t take place under the owner’s taxpayer identification \nnumber (TIN). Some QSubs and disregarded entities may \nalready have an EIN. However, if you are unsure, please call \nthe IRS Business and Specialty Tax line at 800-829-4933. \nFor more information on applying for an EIN, see Employer \nIdentification Number (EIN), later.\nGenerally, QSubs and eligible single-owner disregarded \nentities will continue to be treated as disregarded entities for \nother federal tax purposes (other than employment taxes). \nFor more information, see Regulations section 301.7701-2(c)\n(2)(v).\nDual registration. If a taxable vehicle is registered in the \nname of both the owner and another person, the owner is \nliable for the tax. This rule also applies to dual registration of \na leased vehicle.\nDealers. Any vehicle operated under a dealer’s tag, license, \nor permit is considered registered in the name of the dealer.\nUsed vehicle. See Used vehicles and Tax computation for \nprivately purchased used vehicles and required claim \ninformation for sold used vehicles, later.\nLogging vehicles. A vehicle qualifies as a logging vehicle if:\n1. It is used exclusively for the transportation of products \nharvested from the forested site, or it exclusively transports \nthe products harvested from the forested site to and from \nlocations on a forested site (public highways may be used \nbetween the forested site locations); and\n2. It is registered (under the laws of the state or states in \nwhich the vehicle is required to be registered) as a highway \nmotor vehicle used exclusively in the transportation of \nharvested forest products. A vehicle will be considered to be \nregistered under the laws of a state as a highway motor \nvehicle used exclusively in the transportation of harvested \nforest products if the vehicle is so registered under a state \nstatute or legally valid regulations. In addition, no special tag \nor license plate identifying a vehicle as being used in the \ntransportation of harvested forest products is required.\nProducts harvested from the forested site may include \ntimber that has been processed for commercial use by \nsawing into lumber, chipping, or other milling operations if the \nprocessing occurs before transportation from the forested \nsite.\nLogging vehicles are taxed at reduced rates. See \nTable II, later.\nTaxable Vehicles\nHighway motor vehicles that have a taxable gross weight of \n55,000 pounds or more are taxable.\nA highway motor vehicle includes any self-propelled \nvehicle designed to carry a load over public highways, \nwhether or not also designed to perform other functions. \nExamples of vehicles that are designed to carry a load over \npublic highways include trucks, truck tractors, and buses. \nGenerally, vans, pickup trucks, panel trucks, and similar \ntrucks aren’t subject to this tax because they have a taxable \ngross weight less than 55,000 pounds.\nA vehicle consists of a chassis, or a chassis and body, \nbut doesn’t include the load. It doesn’t matter if the vehicle is \ndesigned to perform a highway transportation function for \nonly a particular type of load, such as passengers, \nfurnishings, and personal effects (as in a house, office, or \nutility trailer), or a special kind of cargo, goods, supplies, or \nmaterials. It doesn’t matter if machinery or equipment is \nspecially designed (and permanently mounted) to perform \nsome off-highway task unrelated to highway transportation \nexcept to the extent discussed later under Vehicles not \nconsidered highway motor vehicles.\nUse means the use of a vehicle with power from its own \nmotor on any public highway in the United States.\nA public highway is any road in the United States that \nisn’t a private roadway. This includes federal, state, county, \nand city roads.\nExample. You purchased your heavy truck from the \ndealer and drove it over the public highways to your home. \nThe drive home was your first taxable use of the vehicle.\nExemptions. The use of certain highway motor vehicles is \nexempt from the tax (and thus not required to be reported on \na Form 2290) if certain requirements are met. The use of a \nhighway motor vehicle isn’t subject to the tax if it is used and \nactually operated by:\n• The federal government;\n• The District of Columbia;\n• A state or local government;\n• The American National Red Cross;\n• A nonprofit volunteer fire department, ambulance \nassociation, or rescue squad;\n• An Indian tribal government but only if the vehicle’s use \ninvolves the exercise of an essential tribal government \nfunction; or\n• A mass transportation authority if it is created under a \nstatute that gives it certain powers normally exercised by the \nstate.\nAlso exempt from tax (and thus not required to be \nreported on a Form 2290) is the use of:\n• Qualified blood collector vehicles (see below) used by \nqualified blood collector organizations; and\n• Mobile machinery that meets the specifications for a \nchassis as described under Specially designed mobile \nmachinery for nontransportation functions, later.\nQualified blood collector vehicle. A qualified blood \ncollector vehicle is a vehicle at least 80% of the use of which \nduring the prior tax period was by a qualified blood collector \norganization for the collection, storage, or transportation of \nblood. A vehicle first placed in service in a tax period will be \nTIP\n-2-\nInstructions for Form 2290 (Rev. 7-2023)\n", "treated as a qualified blood collector vehicle for the tax \nperiod if the qualified blood collector organization certifies \nthat the organization reasonably expects at least 80% of the \nuse of the vehicle by the organization during the tax period \nwill be in the collection, storage, or transportation of blood.\nVehicles not considered highway motor vehicles. \nGenerally, the following kinds of vehicles aren’t considered \nhighway vehicles.\n1. Specially designed mobile machinery for \nnontransportation functions. A self-propelled vehicle isn’t \na highway vehicle if all the following apply.\na. The chassis has permanently mounted to it machinery \nor equipment used to perform certain operations \n(construction, manufacturing, drilling, mining, timbering, \nprocessing, farming, or similar operations) if the operation of \nthe machinery or equipment is unrelated to transportation on \nor off the public highways.\nb. The chassis has been specially designed to serve only \nas a mobile carriage and mount (and power source, if \napplicable) for the machinery or equipment, whether or not \nthe machinery or equipment is in operation.\nc. The chassis couldn’t, because of its special design \nand without substantial structural modification, be used as \npart of a vehicle designed to carry any other load.\n2. Vehicles specially designed for off-highway \ntransportation. A vehicle isn’t treated as a highway vehicle if \nthe vehicle is specially designed for the primary function of \ntransporting a particular type of load other than over the \npublic highway and because of this special design, the \nvehicle’s capability to transport a load over a public highway \nis substantially limited or impaired.\nTo make this determination, you can take into account the \nvehicle’s size; whether the vehicle is subject to licensing, \nsafety, or other requirements; and whether the vehicle can \ntransport a load at a sustained speed of at least 25 miles per \nhour. It doesn’t matter that the vehicle can carry heavier \nloads off highway than it is allowed to carry over the highway.\nWhen To File\nForm 2290 must be filed for the month the taxable vehicle is \nfirst used on public highways during the current period. The \ncurrent period begins July 1, 2023, and ends June 30, 2024. \nForm 2290 must be filed by the last day of the month \nfollowing the month of first use (as shown in the chart, later). \nNote. If any due date falls on a Saturday, Sunday, or legal \nholiday, file by the next business day.\nIf you first use multiple vehicles in more than 1 month, then \na separate Form 2290 must be filed for each month, as \nshown in Example 3, later.\nThe filing rules apply whether you are paying the tax or \nreporting suspension of the tax. The following examples \ndemonstrate these rules.\nExample 1. John uses a taxable vehicle on a public \nhighway by driving it home from the dealership on July 2, \n2023, after purchasing it. The vehicle is required to be \nregistered in his name. John must file Form 2290 by August \n31, 2023, for the period beginning July 1, 2023, through June \n30, 2024. To figure the tax, John would use the amounts on \nForm 2290, page 2, column (1).\nExample 2. John purchases a new taxable vehicle on \nNovember 2, 2023. The vehicle is required to be registered in \nhis name. The vehicle is first used on the public highway by \ndriving it home from the dealership after purchasing it in \nNovember. John must file another Form 2290 reporting the \nnew vehicle by January 2, 2024, for the period beginning \nNovember 1, 2023, through June 30, 2024. Because \nDecember 31, 2023, falls on a Sunday, John doesn’t have to \nfile until the next business day, January 2, 2024. To figure the \ntax, John would use Table I.\nExample 3. All of Trucker A’s vehicles are first used in \nthe current period in July 2023 by driving them from the \ndealership on the public highway to his warehouse after \npurchasing them and are required to be registered in his \nname. Trucker A must file one Form 2290 on or before \nAugust 31, 2023, to report his vehicles. Trucker B first uses \nvehicles on the public highway in July and August. The \nvehicles are required to be registered in his name. Trucker B \nmust report the vehicles first used in July by August 31, 2023, \nand the vehicles first used in August on a separate return \nfiled by October 2, 2023. Because September 30, 2023, falls \non a Saturday, Trucker B doesn't have to file until the next \nbusiness day, October 2, 2023.\nIF, in this period, the \nvehicle is first used \nduring...\nTHEN, file Form 2290 and \nmake your payment by...\nand enter \nthis date on \nForm 2290, \nline 1\nJuly 2023\nAugust 31, 2023\n202307\nAugust 2023\nOctober 2, 2023\n202308\nSeptember 2023\nOctober 31, 2023\n202309\nOctober 2023\nNovember 30, 2023\n202310\nNovember 2023\nJanuary 2, 2024\n202311\nDecember 2023\nJanuary 31, 2024\n202312\nJanuary 2024\nFebruary 29, 2024\n202401\nFebruary 2024\nApril 1, 2024\n202402\nMarch 2024\nApril 30, 2024\n202403\nApril 2024\nMay 31, 2024\n202404\nMay 2024\nJuly 1, 2024\n202405\nJune 2024\nJuly 31, 2024\n202406\n File by this date regardless of when the state registration for the vehicle is due. If \nany due date falls on a Saturday, Sunday, or legal holiday, file by the next \nbusiness day.\n** This date may not apply for privately purchased used vehicles. See Tax \ncomputation for privately purchased used vehicles and required claim information \nfor sold used vehicles, later.\nThe filing deadline isn’t tied to the vehicle registration \ndate. Regardless of the vehicle’s registration renewal \ndate, you must file Form 2290 by the last day of the \nmonth following the month in which you first use the vehicle \non a public highway during the tax period.\nExtension of time to file. Before the due date of the return, \nyou may request an extension of time to file your return by \nwriting to:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nIn your letter, you must fully explain the cause of the delay. \nExcept for taxpayers abroad, the extension may be for no \nmore than 6 months. An extension of time to file doesn’t \nCAUTION\n!\nInstructions for Form 2290 (Rev. 7-2023)\n-3-\n", "extend the time to pay the tax. If you want an extension of \ntime to pay, you must request that separately.\nHow To File\nElectronic filing is required for each return reporting \nand paying tax on 25 or more vehicles. \nTax-suspended vehicles (designated by category W) \naren’t included in the electronic filing requirement for 25 or \nmore vehicles because you aren’t paying tax on them. \nHowever, all taxpayers are encouraged to file electronically. \nElectronic filing generally allows for quicker processing of \nyour return. A stamped Schedule 1 can be available within \nminutes after filing and acceptance by the IRS.\nElectronically. File Form 2290 electronically through any \nelectronic return originator (ERO), transmitter, and/or \nintermediate service provider (ISP) participating in the IRS \ne-file program for excise taxes. For more information on \ne-file, visit the IRS website at IRS.gov/e-File-Providers/e-File-\nForm-2290 or visit IRS.gov/Trucker.\nPaper. Mail Form 2290 to the address shown under Where \nTo File next. If you didn’t pay the tax using the Electronic \nFederal Tax Payment System (EFTPS) or using a credit or \ndebit card, mail Form 2290-V and your check or money order \nwith Form 2290. For more information on payments, see How \nTo Pay the Tax, later.\nWhere To File\nIf you are filing a paper return, mail Form 2290 to:\nForm 2290 with full payment and \nthat payment is not drawn from \nan international financial institution\n Internal Revenue Service\nP.O. Box 932500\nLouisville, KY 40293-2500\nForm 2290 without payment due \nor if payment is made through \nEFTPS or by credit/debit card \n Department of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0031\nForm 2290 with a check or \nmoney order drawn from an \ninternational financial institution\n Internal Revenue Service\nInternational Accounts\n1973 Rulon White Blvd.\nOgden, UT 84201-0038\nSee When To File, earlier, to determine the due date of your \nreturn.\nIf you are using or sending a payment that is drawn \nfrom an international financial institution, see \nInternational payments, later.\nPrivate Delivery Services\nYou can use certain private delivery services (PDSs) \ndesignated by the IRS to meet the “timely mailing as timely \nfiling/paying” rule for tax returns and payments. Go to \nIRS.gov/PDS for the current list of designated services. If you \nare using a PDS, use the address for the Ogden Processing \nCenter found at IRS.gov/PDSstreetAddresses.\nThe PDS can tell you how to get written proof of the \nmailing date.\nPDSs can’t deliver items to P.O. boxes. You must \nuse the U.S. Postal Service to mail any item to an \nIRS P.O. box address.\nCAUTION\n!\nCAUTION\n!\nCAUTION\n!\nForm 2290 Call Site\nYou can get immediate help with your Form 2290 questions \nby calling the Form 2290 call site. The hours of operation are \nMonday–Friday, 8:00 a.m. to 6:00 p.m., Eastern time.\nIF you are calling from...\nTHEN use...\nthe United States\n 866-699-4096 (toll free).\nCanada or Mexico\n 859-320-3581 (not toll free).\nThe assistor will have access to your Form 2290 account \ninformation. Spanish-speaking assistors are available. Have \nyour Form 2290 and information about your filing available \nwhen you call. For help with other returns filed, taxes paid, \netc., visit IRS.gov/Help/Tax-Law-Questions for individual \nreturns or call 800-829-4933 for business returns.\nPenalties and Interest\nIf you receive a penalty for filing your return late or paying \nyour tax late and believe you have reasonable cause for \ndoing so, send a letter to the IRS explaining why you believe \nyou have reasonable cause for filing late or paying late. \nAlternatively, you may visit IRS.gov/PenaltyRelief for more \ninformation on how to request penalty relief, or call the \nnumber on the notice you received from the IRS informing \nyou of the penalty and/or interest assessed. Don’t attach an \nexplanation when you file your return.\nSpecific Instructions\nGetting Started\nTo complete Form 2290, have the following information \navailable.\n1. Your employer identification number (EIN). You must \nhave an EIN to file Form 2290. You can’t use your social \nsecurity number.\n2. The vehicle identification number (VIN) of each \nvehicle.\n3. The taxable gross weight of each vehicle to determine \nits category.\nEmployer Identification Number (EIN)\nEnter the correct EIN. If you don’t have an EIN, apply for one \nonline at IRS.gov/EIN. Only persons with an address in a \nforeign country, for example, Canada, may apply for an EIN \nby calling 267-941-1099 (not a toll-free call). You may also \napply for an EIN by faxing or mailing Form SS-4, Application \nfor Employer Identification Number, to the IRS.\nVehicle Identification Number (VIN)\nThe VIN of your vehicle can be obtained from the registration, \ntitle, or actual vehicle. Generally, the VIN is 17 characters \nmade up of numbers and letters. Be sure to use the VIN for \nthe vehicle and not from the trailer.\nTaxable Gross Weight\nThe taxable gross weight of a vehicle (other than a bus) is the \ntotal of:\n1. The actual unloaded weight of the vehicle fully \nequipped for service,\n-4-\nInstructions for Form 2290 (Rev. 7-2023)\n", "2. The actual unloaded weight of any trailers or \nsemitrailers fully equipped for service customarily used in \ncombination with the vehicle, and\n3. The weight of the maximum load customarily carried \non the vehicle and on any trailers or semitrailers customarily \nused in combination with the vehicle.\nActual unloaded weight of a vehicle is the empty (tare) \nweight of the vehicle fully equipped for service.\nA trailer or semitrailer is treated as customarily used in \nconnection with a vehicle if the vehicle is equipped to tow the \ntrailer or semitrailer.\nFully equipped for service includes the body (whether \nor not designed for transporting cargo, such as a concrete \nmixer); all accessories; all equipment attached to or carried \non the vehicle for use in its operation or maintenance; and a \nfull supply of fuel, oil, and water. For buses, this includes \nequipment for the accommodation of passengers or others \n(such as air conditioning equipment and sanitation facilities, \netc.). The term doesn’t include the driver; any equipment (not \nincluding the body) mounted on, or attached to, the vehicle, \nfor use in handling, protecting, or preserving cargo; or any \nspecial equipment (such as an air compressor, crane, or \nspecialized oilfield equipment).\nBuses\nThe taxable gross weight of a bus is its actual unloaded \nweight fully equipped for service plus 150 pounds for each \nseat provided for passengers and driver.\nDetermining Taxable Gross Weight\nThe weight declared for registering a vehicle in a \nstate may affect the taxable gross weight used to \nfigure the tax.\nState registration by specific gross weight. If the vehicle \nis registered in any state that requires a declaration of gross \nweight in a specific amount, including proportional or \nprorated registration or payment of any other fees or taxes, \nthen the vehicle’s taxable gross weight must be no less than \nthe highest gross weight declared for the vehicle in any state. \nIf the vehicle is a tractor-trailer or truck-trailer combination, \nthe taxable gross weight must be no less than the highest \ncombined gross weight declared.\nState registration by gross weight category. If the \nvehicle is registered in any state that requires vehicles to be \nregistered on the basis of gross weight, and the vehicle isn’t \nregistered in any state that requires a declaration of specific \ngross weight, then the vehicle’s taxable gross weight must \nfall within the highest gross weight category for which the \nvehicle is registered in that state.\nState registration by actual unloaded weight. If the \nvehicle is registered only in a state or states that base \nregistration on actual unloaded weight, then the taxable \ngross weight is the total of the three items listed under \nTaxable Gross Weight, earlier.\nSpecial permits. In determining a vehicle’s taxable gross \nweight, don’t consider weights declared to obtain special \ntemporary travel permits. These are permits that allow a \nvehicle to operate:\n1. In a state in which it isn’t registered,\n2. At more than a state’s maximum weight limit, or\nCAUTION\n!\n3. At more than the weight at which it is registered in the \nstate.\nHowever, special temporary travel permits don’t include \npermits that are issued for your vehicle if the total amount of \ntime covered by those permits is more than 60 days or (if \nissued on a monthly basis) more than 2 months during a tax \nyear.\nName and Address\nEnter your name and address. Include the suite, room, or \nother unit number after the street address. If your address \nhas changed, check the Address Change box on Form 2290.\nP.O. box. If the post office doesn’t deliver mail to the street \naddress and you have a P.O. box, show the box number \ninstead of the street address.\nCanadian or Mexican address. Follow the country’s \npractice for entering the postal code. Don’t abbreviate the \ncountry name.\nFinal return. If you no longer have vehicles to report, file a \nfinal return. Check the Final Return box on Form 2290, sign \nthe return, and mail it to the IRS.\nAmended return. Check the Amended Return box only if \nreporting (a) additional tax from an increase in taxable gross \nvehicle weight, or (b) suspended vehicles exceeding the \nmileage use limit. Don’t check the box for any other reason. \nFor more information, see Line 3 or Suspended vehicles \nexceeding the mileage use limit, later.\nVIN correction. Check the VIN Correction box if you are \ncorrecting a VIN listed on a previously filed Schedule 1 (Form \n2290). List the corrected VIN or VINs on Schedule 1. Be sure \nto use the Form 2290 for the tax period you are correcting. \nAttach a statement with an explanation for the VIN \ncorrection. Don’t check this box for any other reason.\nPart I. Figuring the Tax\nLine 1\nEnter the date for the month of first use during the tax period. \nSee the chart under When To File, earlier, for the \ncorresponding date and format.\nFor used vehicles purchased from a private seller during \nthe period, see Used vehicles, later.\nLine 2\nTo figure the tax on line 2, complete the Tax Computation \ntable on Form 2290, page 2. Don’t use line 2 to report \nadditional tax from an increase in taxable gross weight. \nInstead, report the additional tax on line 3.\nColumn (1)—Annual tax. Use the tax amounts listed in \ncolumn (1)(a) for a vehicle used during July.\nLogging vehicles. Use the tax amounts listed in column \n(1)(b) for logging vehicles used in July. For more information \non these vehicles, see Logging vehicles under Who Must \nFile, earlier.\nColumn (2)—Partial-period tax. For used vehicles \npurchased from a private seller during the period, see Used \nvehicles, later. For all other vehicles, if the vehicle is first \nused after July, the tax is based on the number of months \nremaining in the period. See Table I (Table II for logging \nvehicles) for the partial-period tax table. Enter the tax in \ncolumn (2)(a) for the applicable category; use column (2)(b) \nfor logging vehicles.\nInstructions for Form 2290 (Rev. 7-2023)\n-5-\n", "Used vehicles. If you acquire and register or are required \nto register a used taxable vehicle in your name during the tax \nperiod, you must keep as part of your records proof showing \nwhether there was a use of the vehicle or a suspension of the \ntax during the period before the vehicle was registered in \nyour name. The evidence may be a written statement signed \nand dated by the person (or dealer) from whom you \npurchased the vehicle.\nTax computation for privately purchased used \nvehicles and required claim information for sold used \nvehicles. \n1. For vehicles purchased from a seller who has paid the \ntax for the current period: If a vehicle is purchased on or after \nJuly 1, 2023, but before June 1, 2024, and the buyer’s first \nuse (such as driving it from the purchase location to the \nbuyer’s home or business location) is in the month of sale, \nthe buyer’s total tax for the tax period doesn’t include the tax \nfor the month of sale.\nNote. The due date of Form 2290 doesn’t change. The \nbuyer should enter the month after the sale on Form 2290, \nline 1 (Example: November 2023 is entered as “202311”).\n2. If a vehicle is sold, the name and address of the \npurchaser (along with previously required information) must \nbe included with the seller’s claim for a credit or refund of tax \npaid for the remaining months of the current period.\nFor vehicle purchases from a seller who has paid the \ntax for the current period: Buyer’s tax computation for a \nused vehicle privately purchased on or after July 1, \n2023, but before June 1, 2024, when the buyer’s first \nuse is in the month of sale. The tax on the buyer’s use of a \nvehicle after the purchase is prorated by multiplying a full tax \nperiod’s tax by a fraction.\n1. The numerator is the number of months in the period \nfrom the first day of the month after the month of sale through \nthe end of the tax period.\n2. The denominator is the number of months in the entire \ntax period.\nThe buyer MUST also do the following.\n• Determine that the seller has paid the tax for the current period. A \ncopy of the seller’s stamped Schedule 1 is one way to make this \ndetermination.\n• Enter the month after the sale on line 1.\n• Enter the prorated tax in column (2) of page 2.\nExample. On July 2, 2023, Linda paid the full tax period \ntax of $550 for the use of her 80,000-pound taxable gross \nweight vehicle. John purchased the used truck from Linda on \nSeptember 9, 2023, and drove it on the public highway from \nLinda’s home to his own home the next day. Linda, the seller, \ncan claim a credit or refund of the tax she paid for the 9 \nmonths after the sale. Because of that, and that John’s first \ntaxable use was to drive the truck to his home in the month of \nsale (September), his prorated tax is figured from the first day \nof the next month (October) through the end of the tax period, \nJune 30, 2024. The due date of John’s Form 2290 doesn’t \nchange, so he must file by October 31, 2023.\nFull tax period tax: $550\nNumerator: 9 (number of months from October through \nJune) \nDenominator: 12 (full 12-month tax period, July through \nJune) \nProrated tax: 9/12 of $550 = $412.50\nJohn should enter “202310” on line 1 and $412.50 in \ncolumn (2)(a) on the category V line.\nLogging vehicles. For logging vehicles, see Table II for \nthe partial-period tax table. Enter the tax in column (2)(b) for \nthe applicable category.\nColumn (3)—Number of vehicles. Enter the number of \nvehicles for categories A–V in the applicable column. Add the \nnumber of vehicles in columns (3)(a) and (3)(b), categories \nA–V, and enter the combined number on the total line in \ncolumn (3). For category W, enter the number of suspended \nvehicles in the applicable column.\nColumn (4)—Amount of tax. Multiply the applicable tax \namount times the number of vehicles. Add all amounts in a \ncategory and enter the result in column (4). Then, add the tax \namounts in column (4) for categories A–V, and enter the total \ntax amount.\nLine 3\nComplete line 3 only if the taxable gross weight of a vehicle \nincreases during the period and the vehicle falls in a new \ncategory. For instance, an increase in maximum load \ncustomarily carried may change the taxable gross weight.\nReport the additional tax for the remainder of the period \non Form 2290, line 3. Don’t report any tax on line 2 unless \nother taxable vehicles are being reported in addition to the \nvehicle(s) with the increased taxable gross weight. Check the \nAmended Return box and to the right of “Amended Return” \nwrite the month the taxable gross weight increased. File \nForm 2290 and Schedule 1 by the last day of the month \nfollowing the month in which the taxable gross weight \nincreased.\nFigure the additional tax using the following worksheet. \nAttach a copy of the worksheet for each vehicle.\n1.\nEnter the month the taxable gross weight increased. \nEnter the month here and in the space next to the \nAmended Return box on Form 2290, page 1 . . . .\n \n2.\nFrom Form 2290, page 2, determine the new taxable \ngross weight category. Next, go to the Partial-Period \nTax Tables, later. Find the month entered on line 1 \nabove. Read down the column to the new category; \nthis is the new tax. Enter the amount here\n. . . . .\n$\n3.\nOn the Partial-Period Tax Tables, later, find the tax \nunder that month for the previous category reported. \nEnter the amount here . . . . . . . . . . . . . . . . . .\n$\n4.\nAdditional tax. Subtract line 3 from line 2. Enter the \nadditional tax here and on Form 2290, line 3\n. . . .\n$\nIf the increase in taxable gross weight occurs in July \nafter you have filed your return, use the amounts on \nForm 2290, page 2, for the new category instead of \nthe Partial-Period Tax Tables.\nCAUTION\n!\n-6-\nInstructions for Form 2290 (Rev. 7-2023)\n", "Line 5\nComplete line 5 only if you are claiming a credit for tax paid \non a vehicle that was:\n• Sold before June 1 and not used during the remainder of \nthe period,\n• Destroyed (so damaged by accident or other casualty it \nisn’t economical to rebuild it) or stolen before June 1 and not \nused during the remainder of the period, or\n• Used during the prior period 5,000 miles or less (7,500 \nmiles or less for agricultural vehicles).\nA credit, lower tax, exemption, or refund isn’t allowed for \nan occasional light or decreased load or a discontinued or \nchanged use of the vehicle.\nThe amount claimed on line 5 can’t exceed the tax \nreported on line 4. Any excess credit must be claimed as a \nrefund using Form 8849, Claim for Refund of Excise Taxes, \nand Schedule 6 (Form 8849), Other Claims. Also use \nSchedule 6 (Form 8849) to make a claim for an overpayment \ndue to a mistake in tax liability previously reported on Form \n2290. See When to make a claim, later.\nInformation to be submitted. On a separate sheet of \npaper, provide an explanation detailing the facts for each \ncredit.\nFor vehicles destroyed, stolen, or sold, include:\n1. The VIN;\n2. The taxable gross weight category;\n3. The date of destruction, theft, or sale;\n4. A copy of the worksheet under Figuring the credit \nbelow; and\n5. If the vehicle was sold on or after July 1, 2015, the \nname and address of the purchaser of the vehicle.\nYour claim for credit may be disallowed if you don’t \nprovide all of the required information.\nFiguring the credit. Figure the number of months of use \nand find the taxable gross weight category of the vehicle \nbefore you complete the worksheet below. To figure the \nnumber of months of use, start counting from the first day of \nthe month in the period in which the vehicle was first used to \nthe last day of the month in which it was destroyed, stolen, or \nsold. Find the number of months of use in the Partial-Period \nTax Tables, later (the number of months is shown in \nparentheses at the top of the table next to each month).\n1.\nFor the vehicle that was destroyed, stolen, or sold, \nenter the tax previously reported on Form 2290, \nline 4\n. . . . . . . . . . . . . . . . . . . . . . . . . . . .\n$\n2.\nPartial-period tax. On the Partial-Period Tax \nTables, later, find where the taxable gross weight \ncategory and months of use meet and enter the tax \nhere\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n$\n3.\nCredit. Subtract line 2 from line 1. Enter here and on \nForm 2290, line 5 . . . . . . . . . . . . . . . . . . . . .\n$\nThe credit for each vehicle must be calculated separately.\nVehicle used less than the mileage use limit. If the tax \nhas been paid for a period on a vehicle that is used 5,000 \nmiles or less (7,500 miles or less for agricultural vehicles), \nthe person who paid the tax may make a claim for the credit.\nWhen to make a claim. For a vehicle that was destroyed, \nstolen, or sold before June 1, a credit for tax paid can be \nCAUTION\n!\nclaimed on the next Form 2290 filed or a refund of tax paid \ncan be claimed on Form 8849.\nFor a vehicle that was used 5,000 miles or less (7,500 \nmiles or less for agricultural vehicles) during the period, a \ncredit for tax paid can be claimed on the first Form 2290 filed \nfor the next period. Likewise, a refund for tax paid can’t be \nclaimed on Form 8849 until the end of the Form 2290 tax \nperiod. For example, if the tax was paid for the period July 1, \n2023, through June 30, 2024, for a vehicle used 5,000 miles \nor less during the period, a credit on Form 2290 (or refund on \nForm 8849) can’t be claimed until after June 30, 2024.\nPart II. Statement in Support of \nSuspension\nElectronic filing is required for each return reporting \nand paying tax on 25 or more vehicles that you file \nduring the tax period. Tax-suspended vehicles \n(designated by category W) aren’t included in the electronic \nfiling requirement for 25 or more vehicles because you aren’t \npaying tax on them. However, you are encouraged to file \nelectronically regardless of the number of vehicles being \nreported. File Form 2290 electronically through a provider \nparticipating in the IRS e-file program for excise taxes. Once \nyour return is accepted by the IRS, your stamped Schedule 1 \ncan be available within minutes.\nLine 7\nComplete line 7 to suspend the tax on vehicles expected to \nbe used less than the mileage use limit during a period.\nYou must also:\n• List the vehicles on which the tax is suspended on \nSchedule 1 (see Schedule 1 (Form 2290), later); and\n• Count the number of tax-suspended vehicles (designated \nby category W) listed on Schedule 1, Part I, and enter the \nnumber on Schedule 1, Part II, line b.\nLine 8\nYou must verify that vehicles listed as suspended on the \nForm 2290 for the prior tax period and used 5,000 miles or \nless (7,500 miles or less for agricultural vehicles) were not \nsubject to the tax for that period. To verify that vehicles listed \nas suspended in the prior period did not exceed the mileage \nuse limit, except for any vehicles listed on line 8b, check \nbox 8a.\nIf you checked box 8a and vehicles that you previously \nlisted as suspended on the prior tax period’s Form 2290 that \nexceeded the mileage use limit, you must list on line 8b the \nVINs of the vehicles listed as suspended in the prior period \nand then used for 5,000 miles or more during the period \n(7,500 miles or more for agricultural vehicles). You must \nreport the tax for these vehicles on a separate Form 2290 for \nthe prior tax period and pay the tax. For more information, \nsee Suspended vehicles exceeding the mileage use limit, \nlater. Attach a separate sheet if needed to list the VINs for \nline 8b.\nLine 9\nIf in the prior period, Form 2290, line 7, was completed and \nthe tax-suspended vehicles were sold or otherwise \ntransferred, complete line 9.\nSales. If you sell a vehicle while under suspension, a \nstatement must be given to the buyer and must show:\nCAUTION\n!\nInstructions for Form 2290 (Rev. 7-2023)\n-7-\n", "• The seller’s name, address, and EIN;\n• VIN;\n• Date of the sale;\n• Odometer reading at the beginning of the period;\n• Odometer reading at the time of sale; and\n• The buyer’s name, address, and EIN.\nThe buyer must attach this statement to Form 2290 and file \nthe return by the date shown in the table under When To File, \nearlier.\nIf, after the sale, the use of the vehicle exceeds the \nmileage use limit (including the highway mileage recorded on \nthe vehicle by the former owner) for the period, and the \nformer owner has provided the required statement, the new \nowner is liable for the tax on the vehicle. If the former owner \nhasn’t furnished the required statement to the new owner, the \nformer owner is also liable for the tax for that period. See \nSuspended vehicles exceeding the mileage use limit below. \nAlso see Used vehicles, earlier.\nSuspended vehicles exceeding the mileage use limit. \nOnce a suspended vehicle exceeds the mileage use limit, the \ntax becomes due. Mileage use limit means the use of a \nvehicle on public highways 5,000 miles or less (7,500 miles \nor less for agricultural vehicles). The mileage use limit applies \nto the total mileage a vehicle is used during a period, \nregardless of the number of owners.\nFigure the tax on Form 2290, page 2, based on the month \nthe vehicle was first used in the tax period. Report the tax on \nForm 2290, line 2. Check the Amended Return box on \npage 1 and to the right of “Amended Return” write the month \nin which the mileage use limit was exceeded. Don’t complete \nForm 2290, Part II, unless you are reporting other \ntax-suspended vehicles (designated by category W) in \naddition to the previously tax-suspended vehicle(s) that \nexceeded the mileage use limit. File the amended Form 2290 \nand Schedule 1 by the last day of the month following the \nmonth in which the mileage use limit was exceeded.\nAgricultural vehicles. An agricultural vehicle is any \nhighway motor vehicle that is:\n1. Used (or expected to be used) primarily for farming \npurposes, and\n2. Registered (under state laws) as a highway motor \nvehicle used for farming purposes for the entire period. A \nspecial tag or license plate identifying the vehicle as used for \nfarming isn’t required for it to be considered an agricultural \nvehicle.\nA vehicle is used primarily for farming purposes if more \nthan half of the vehicle’s use (based on mileage) during the \nperiod is for farming purposes (defined below).\nDon’t take into account the number of miles the vehicle is \nused on the farm when determining if the 7,500-mile limit on \nthe public highways has been exceeded. Keep accurate \nrecords of the miles that a vehicle is used on a farm.\nFarming purposes means the transporting of any farm \ncommodity to or from a farm, or the use directly in agricultural \nproduction.\nFarm commodity means any agricultural or horticultural \ncommodity, feed, seed, fertilizer, livestock, bees, poultry, \nfur-bearing animals, or wildlife. A farm commodity doesn’t \ninclude a commodity that has been changed by a processing \noperation from its raw or natural state.\nExample. Juice extracted from fruits or vegetables isn’t a \nfarm commodity for purposes of the suspension of tax on \nagricultural vehicles.\nA vehicle is considered used for farming purposes if it \nis used in an activity that contributes to direct agricultural \nproduction or in any way to the conduct of a farm. Activities \nthat qualify include cultivating the soil, raising or harvesting \nany agricultural or horticultural commodity, clearing land, \nrepairing fences and farm buildings, building terraces or \nirrigation ditches, cleaning tools or farm machinery, and \npainting. But a vehicle will not be considered used for farming \npurposes if used in connection with operations such as \ncanning, freezing, packaging, or other processing operations.\nHow To Pay the Tax\nThere are four methods to pay the tax.\n• Electronic funds withdrawal (direct debit) if filing \nelectronically.\n• Electronic Federal Tax Payment System (EFTPS).\n• Credit or debit card payment.\n• Check or money order using the payment voucher.\nYou must pay the tax in full with your Form 2290.\nElectronic funds withdrawal (direct debit). If you are \nfiling Form 2290 electronically, you can authorize a direct \ndebit to make your payment. For more information on e-file, \nvisit the IRS website at IRS.gov/e-File-Providers/e-File-\nForm-2290.\nIf you make your payment using direct debit, don’t include \nthe payment voucher.\nElectronic Federal Tax Payment System (EFTPS). Using \nEFTPS is voluntary, but you must enroll in EFTPS before you \ncan use it. To get more information or to enroll in EFTPS, visit \nthe EFTPS website at EFTPS.gov or call 800-555-4477 (24 \nhours a day, 7 days a week).\nIf you make your payment using EFTPS, don’t include the \npayment voucher and make sure to check the EFTPS box on \nline 6 of Form 2290. If filing a paper Form 2290, mail Form \n2290 to the address for filing returns without payment due \nunder Where To File, earlier.\nEFTPS does not process payments from \ninternational financial institutions. For checks or \nmoney orders drawn from an international financial \ninstitution, see International payments under Check or money \norder, later.\nPaying on time. For EFTPS payments to be on time, you \nmust submit the payment by 8:00 p.m. Eastern time the day \nbefore the date the payment is due.\nCredit or debit card. To pay with a credit or debit card, go \nto IRS.gov/PayByCard. A convenience fee is charged by \nthese service providers.\nIf you make your payment using a credit or debit card, \ndon’t include the payment voucher and make sure to check \nthe Credit or debit card box on line 6 of Form 2290. If filing a \npaper Form 2290, mail Form 2290 to the address for filing \nreturns without payment due under Where To File, earlier.\nCheck or money order. If you use this method, you must \nalso complete the payment voucher. See Payment voucher, \nlater.\n• Don’t send cash. Make your check or money order \npayable to “United States Treasury.” Write your name, \nCAUTION\n!\n-8-\nInstructions for Form 2290 (Rev. 7-2023)\n", "address, EIN, “Form 2290,” and the date (as entered in box 3 \nof the payment voucher) on your payment.\n• Detach the voucher and send it with the Form 2290, both \ncopies of Schedule 1, and your payment. If you filed \nelectronically, don’t send Form 2290 and Schedule 1 with the \npayment voucher. See Where To File, earlier.\n• Don’t staple your payment to the voucher or Form 2290.\nInternational payments. If you are sending a check or \nmoney order drawn from an international financial institution, \nsee Where To File, earlier.\nIf you are using a PDS, use the address of the Ogden \nProcessing Center found at IRS.gov/\nPDSstreetAddresses.\nPayment voucher. Complete Form 2290-V, Payment \nVoucher. If you have your Form 2290 prepared by a third \nparty, provide this payment voucher to the return preparer.\nBox 1. Enter your EIN. If you don’t have an EIN, see \nEmployer Identification Number (EIN), earlier.\nBox 2. Enter the amount you are paying with Form 2290.\nBox 3. Enter the same date that you entered on Form 2290, \nPart I, line 1.\nBox 4. Enter your name and address exactly as shown on \nForm 2290. Print your name clearly.\nSchedule 1 (Form 2290)\nComplete and file both copies of Schedule 1. The second \ncopy will be stamped and returned to you for use as proof of \npayment. Your return may be rejected if Schedule 1 isn’t \nattached to Form 2290.\nE-file. If Form 2290 is filed electronically, a copy of \nSchedule 1 with an IRS watermark will be sent to the ERO, \ntransmitter, and/or ISP electronically. Ask the ERO, \ntransmitter, and/or ISP for the original electronic copy of \nSchedule 1.\nNote. If you want a copy of a prior-period Schedule 1 \nreturned, you must send a written request to:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nName and address. Enter your name and address on \nSchedule 1 exactly as shown on Form 2290. See Name and \nAddress, earlier. Make sure the EIN is also the same as that \nentered on page 1 of Form 2290.\nMonth of first use. Enter the same date as that entered \non Form 2290, Part I, line 1, in the space for Month of first \nuse.\nPart I. Enter by category the VIN of each vehicle for which \nyou are reporting tax. Failure to include the full VIN may \nprevent you from registering your vehicle with the state.\nPart II. Complete as follows.\n• Enter on line a the total number of vehicles reported on \nForm 2290, page 2.\n• Enter on line b the total number of taxable vehicles on \nwhich the tax is suspended, reported on Form 2290, page 2, \ncolumn (3), category W.\n• Enter on line c the total number of taxable vehicles \n(subtract line b from line a).\nCAUTION\n!\nProof of payment for state registration and entry into \nthe United States. Generally, states will require verification \nof payment of the tax for any taxable vehicle before they will \nregister the vehicle. Use the stamped copy of Schedule 1 as \nproof of payment when registering vehicles with the state.\nU.S. Customs and Border Protection also requires this \nproof of payment for entering a Canadian or Mexican vehicle \ninto the United States.\nIf you don’t have the stamped copy, you may use a \nphotocopy of the Form 2290 (with the Schedule 1 attached) \nfiled with the IRS and a photocopy of both sides of the \ncanceled check as proof of payment.\nNote. If the state receives your application for registration of \nyour highway motor vehicle during the months of July, \nAugust, or September, you may provide the immediately \nprevious tax period’s approved Schedule 1 that was returned \nto you by the IRS as proof of payment. Remember to file \nForm 2290 for the current period by the due date of the \nreturn. See Regulations section 41.6001-2(b)(4).\nNo proof of payment is required for a newly purchased \nvehicle if you present the state a copy of the bill of sale \nshowing that the vehicle was purchased within the last 60 \ndays. However, you must file a return and pay any tax due. \nSee When To File, earlier.\nA limited number of states have agreed to participate in an \nalternate proof of payment program with the IRS. In those \nstates, the Department of Motor Vehicles (DMV) may forward \nyour return to the IRS if certain requirements are met. If you \ngive your Form 2290 (with voucher and payment) to your \nDMV to be forwarded to the IRS, no further proof of payment \nis needed to register your vehicle. Contact your local DMV to \nsee if your state participates in this program.\nIf you give the DMV your Form 2290 to forward, your \nreturn isn’t considered filed until the IRS receives it. You are \nresponsible for any penalties or interest if the return is filed \nlate or lost by the DMV.\nSchedule 1 (Form 2290), Consent to Disclosure \nof Tax Information\nThe IRS will share information reported on Form 2290 and \nSchedule 1. The information shared includes the VINs for all \nvehicles reported on Schedule 1 and verification that you \npaid the tax reported on Form 2290, line 6. This information \nwill be shared with the Department of Transportation, U.S. \nCustoms and Border Protection, and state DMVs. The IRS \nneeds your consent to release this information. If you agree \nto have the information released, please sign and date the \nconsent.\nThird Party Designee\nIf you want to allow an employee of your business, a return \npreparer, or other third party to discuss your Form 2290 with \nthe IRS, check the Yes box in the Third Party Designee \nsection of Form 2290. Also, enter the designee’s name, \nphone number, and any five digits that person chooses as his \nor her personal identification number (PIN). The authorization \napplies only to the tax return on which it appears.\nBy checking the Yes box, you are authorizing the IRS to \nspeak with the designee to answer any questions relating to \nthe information reported on Form 2290. You are also \nauthorizing the designee to:\n• Exchange information concerning Form 2290 with the IRS; \nand\nInstructions for Form 2290 (Rev. 7-2023)\n-9-\n", "• Request and receive written tax return information relating \nto Form 2290, including copies of notices, correspondence, \nand account transcripts.\nYou aren’t authorizing the designee to bind you to \nanything (including additional tax liability) or otherwise \nrepresent you before the IRS. If you want to expand the \ndesignee’s authority, see Pub. 947, Practice Before the IRS \nand Power of Attorney.\nThe authorization will automatically expire 1 year from the \ndue date (without regard to extensions) for filing your Form \n2290. If you or your designee wants to revoke this \nauthorization, send a written statement of revocation to:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nSee Pub. 947 for more information.\nSignature\nSign the return. Returns filed without a signature will be sent \nback to you for signing. An unsigned return isn’t considered \nfiled.\nPaid Preparer Use Only\nA paid preparer must sign Form 2290 and provide the \ninformation in the Paid Preparer Use Only section at the end \nof the form if the preparer was paid to prepare the form and \nisn’t an employee of the filing entity. The preparer must give \nyou a copy of the form in addition to the copy to be filed with \nthe IRS. If you are a paid preparer, enter your preparer tax \nidentification number (PTIN) in the space provided. Include \nyour complete address. If you work for a firm, you must also \nenter the firm’s name and the EIN of the firm. However, you \ncan’t use the PTIN of the tax preparation firm in place of your \nPTIN. You can apply for a PTIN online or by filing Form W-12, \nIRS Paid Preparer Tax Identification Number (PTIN) \nApplication and Renewal. For more information about \napplying for a PTIN online, visit the IRS website at IRS.gov/\nPTIN.\nRecordkeeping\nKeep records for all taxable highway vehicles registered in \nyour name for at least 3 years after the date the tax is due or \npaid, whichever is later. They must be available at all times \nfor inspection by the IRS. Also keep copies of all returns and \nschedules you have filed. Keep your records even if a vehicle \nis registered in your name for only a portion of a period. If the \ntax is suspended on a highway motor vehicle for a period \nbecause its use on public highways during the period didn’t \nexceed 5,000 miles (7,500 miles for agricultural vehicles), the \nregistrant must keep the records at least 3 years after the end \nof the period to which the suspension applies.\nRecords for each vehicle should show all of the following \ninformation.\n1. A detailed description of the vehicle, including the VIN.\n2. The weight of loads carried by the vehicle in the same \nform as required by any state in which the vehicle is \nregistered or required to be registered.\n3. The date you acquired the vehicle and the name and \naddress of the person from whom you acquired it.\n4. The first month of each period in which a taxable use \noccurred and any prior month in which the vehicle was used \nin the period while registered in your name, with proof that \nthe prior use wasn’t a taxable use.\n5. The date the vehicle was sold or transferred and the \nname and address of the purchaser or transferee. If it wasn’t \nsold, the records must show how and when you disposed of \nit.\n6. If the tax is suspended for a vehicle, keep a record of \nactual highway mileage. For an agricultural vehicle, keep \naccurate records of the number of miles it is driven on a farm. \nSee Part II. Statement in Support of Suspension, earlier.\nHow To Get Tax Help\nPlease note that the information below is general tax \ninformation and doesn’t necessarily apply to Form 2290 but \nmay still be helpful to you.\nPreparing and filing your tax return. After receiving all \nyour wage and earnings statements (Forms W-2, W-2G, \n1099-R, 1099-MISC, 1099-NEC, etc.); unemployment \ncompensation statements (by mail or in a digital format) or \nother government payment statements (Form 1099-G); and \ninterest, dividend, and retirement statements from banks and \ninvestment firms (Forms 1099), you have several options to \nchoose from to prepare and file your tax return. You can \nprepare the tax return yourself, see if you qualify for free tax \npreparation, or hire a tax professional to prepare your return.\nFree options for tax preparation. Go to IRS.gov to see \nyour options for preparing and filing your return online or in \nyour local community, if you qualify, which include the \nfollowing.\n• Free File. This program lets you prepare and file your \nfederal individual income tax return for free using \nbrand-name tax-preparation-and-filing software or Free File \nfillable forms. However, state tax preparation may not be \navailable through Free File. Go to IRS.gov/FreeFile to see if \nyou qualify for free online federal tax preparation, e-filing, and \ndirect deposit or payment options.\n• VITA. The Volunteer Income Tax Assistance (VITA) \nprogram offers free tax help to people with low-to-moderate \nincomes, persons with disabilities, and \nlimited-English-speaking taxpayers who need help preparing \ntheir own tax returns. Go to IRS.gov/VITA, download the free \nIRS2Go app, or call 800-906-9887 for information on free tax \nreturn preparation.\n• TCE. The Tax Counseling for the Elderly (TCE) program \noffers free tax help for all taxpayers, particularly those who \nare 60 years of age and older. TCE volunteers specialize in \nanswering questions about pensions and retirement-related \nissues unique to seniors. Go to IRS.gov/TCE, download the \nfree IRS2Go app, or call 888-227-7669 for information on \nfree tax return preparation.\n• MilTax. Members of the U.S. Armed Forces and qualified \nveterans may use MilTax, a free tax service offered by the \nDepartment of Defense through Military OneSource. For \nmore information, go to MilitaryOneSource \n(MilitaryOneSource.mil/MilTax).\nAlso, the IRS offers Free File Fillable Forms, which can be \ncompleted online and then filed electronically regardless of \nincome.\nUsing online tools to help prepare your return. Go to \nIRS.gov/Tools for the following.\n• The Earned Income Tax Credit Assistant (IRS.gov/\nEITCAssistant) determines if you’re eligible for the EIC.\n-10-\nInstructions for Form 2290 (Rev. 7-2023)\n", "• The Online EIN Application (IRS.gov/EIN) helps you get an \nemployer identification number (EIN) at no cost.\n• The Tax Withholding Estimator (IRS.gov/W4app) makes it \neasier for you to estimate the federal income tax you want \nyour employer to withhold from your pay check. This is tax \nwithholding. See how your withholding affects your refund, \ntake-home pay, or tax due.\n• The First-Time Homebuyer Credit Account Look-up \n(IRS.gov/HomeBuyer) tool provides information on your \nrepayments and account balance.\n• The Sales Tax Deduction Calculator (IRS.gov/SalesTax) \nfigures the amount you can claim if you itemize deductions \non Schedule A (Form 1040).\nGetting answers to your tax questions. On \nIRS.gov, you can get up-to-date information on \ncurrent events and changes in tax law.\n• IRS.gov/Help: A variety of tools to help you get answers to \nsome of the most common tax questions.\n• IRS.gov/ITA: The Interactive Tax Assistant, a tool that will \nask you questions and, based on your input, provide answers \non a number of tax law topics.\n• IRS.gov/Forms: Find forms, instructions, and publications. \nYou will find details on the most recent tax changes and \ninteractive links to help you find answers to your questions.\n• You may also be able to access tax law information in your \nelectronic filing software.\nNeed someone to prepare your tax return? There are \nvarious types of tax return preparers, including enrolled \nagents, certified public accountants (CPAs), accountants, \nand many others who don’t have professional credentials. If \nyou choose to have someone prepare your tax return, \nchoose that preparer wisely. A paid tax preparer is:\n• Primarily responsible for the overall substantive accuracy \nof your return,\n• Required to sign the return, and\n• Required to include their preparer tax identification number \n(PTIN).\nAlthough the tax preparer always signs the return, you're \nultimately responsible for providing all the information \nrequired for the preparer to accurately prepare your return. \nAnyone paid to prepare tax returns for others should have a \nthorough understanding of tax matters. For more information \non how to choose a tax preparer, go to Tips for Choosing a \nTax Preparer on IRS.gov.\nCoronavirus. Go to IRS.gov/Coronavirus for links to \ninformation on the impact of the coronavirus, as well as tax \nrelief available for individuals and families, small and large \nbusinesses, and tax-exempt organizations.\nEmployers can register to use Business Services On-\nline. The Social Security Administration (SSA) offers online \nservice at SSA.gov/employer for fast, free, and secure online \nW-2 filing options to CPAs, accountants, enrolled agents, \nand individuals who process Forms W-2, Wage and Tax \nStatement, and Forms W-2c, Corrected Wage and Tax \nStatement.\nIRS social media. Go to IRS.gov/SocialMedia to see the \nvarious social media tools the IRS uses to share the latest \ninformation on tax changes, scam alerts, initiatives, products, \nand services. At the IRS, privacy and security are our highest \npriority. We use these tools to share public information with \nyou. Don’t post your social security number (SSN) or other \nconfidential information on social media sites. Always protect \nyour identity when using any social networking site.\nThe following IRS YouTube channels provide short, \ninformative videos on various tax-related topics in English, \nSpanish, and ASL.\n• Youtube.com/irsvideos.\n• Youtube.com/irsvideosmultilingua.\n• Youtube.com/irsvideosASL.\nWatching IRS videos. The IRS Video portal \n(IRSVideos.gov) contains video and audio presentations for \nindividuals, small businesses, and tax professionals.\nOnline tax information in other languages. You can find \ninformation on IRS.gov/MyLanguage if English isn’t your \nnative language.\nFree Over-the-Phone Interpreter (OPI) Service. The IRS \nis committed to serving our multilingual customers by offering \nOPI services. The OPI Service is a federally funded program \nand is available at Taxpayer Assistance Centers (TACs), \nother IRS offices, and every VITA/TCE return site. The OPI \nService is accessible in more than 350 languages.\nAccessibility Helpline available for taxpayers with disa-\nbilities. Taxpayers who need information about accessibility \nservices can call 833-690-0598. The Accessibility Helpline \ncan answer questions related to current and future \naccessibility products and services available in alternative \nmedia formats (for example, braille, large print, audio, etc.). \nThe Accesibility Helpline does not have access to your IRS \naccount. For help with tax law, refunds, or account-related \nissues, go to IRS.gov/LetUsHelp.\nNote. Form 9000, Alternative Media Preference, or Form \n9000(SP) allows you to elect to receive certain types of \nwritten correspondence in the following formats.\n• Standard Print.\n• Large Print.\n• Braille.\n• Audio (MP3).\n• Plain Text File (TXT).\n• Braille Ready File (BRF).\nDisasters. Go to Disaster Assistance and Emergency Relief \nfor Individuals and Businesses to review the available \ndisaster tax relief.\nGetting tax forms and publications. Go to IRS.gov/Forms \nto view, download, or print all of the forms, instructions, and \npublications you may need. Or you can go to IRS.gov/\nOrderForms to place an order.\nGetting tax publications and instructions in eBook for-\nmat. You can also download and view popular tax \npublications and instructions (including the Instructions for \nForm 1040) on mobile devices as eBooks at IRS.gov/\neBooks.\nNote. IRS eBooks have been tested using Apple's iBooks \nfor iPad. Our eBooks haven’t been tested on other dedicated \neBook readers, and eBook functionality may not operate as \nintended.\nAccess your online account (individual taxpayers only). \nGo to IRS.gov/Account to securely access information about \nyour federal tax account.\n• View the amount you owe and a breakdown by tax year.\n• See payment plan details or apply for a new payment plan.\n• Make a payment or view 5 years of payment history and \nany pending or scheduled payments.\n• Access your tax records including key data from your most \nrecent tax return, and transcripts.\nInstructions for Form 2290 (Rev. 7-2023)\n-11-\n", "• View digital copies of select notices from the IRS.\n• Approve or reject authorization requests from tax \nprofessionals.\n• View your address on file or manage your communication \npreferences.\nTax Pro Account. This tool lets your tax professional submit \nan authorization request to access your individual taxpayer \nIRS online account. For more information, go to IRS.gov/\nTaxProAccount.\nUsing direct deposit. The fastest way to receive a tax \nrefund is to file electronically and choose direct deposit, \nwhich securely and electronically transfers your refund \ndirectly into your financial account. Direct deposit also avoids \nthe possibility that your check could be lost, stolen, \ndestroyed, or returned undeliverable to the IRS. Eight in 10 \ntaxpayers use direct deposit to receive their refunds. If you \ndon’t have a bank account, go to IRS.gov/DirectDeposit for \nmore information on where to find a bank or credit union that \ncan open an account online.\nGetting a transcript of a return. The quickest way to get a \ncopy of your tax transcript is to go to IRS.gov/Transcripts. \nClick on either “Get Transcript Online” or “Get Transcript by \nMail” to order a free copy of your transcript. If you prefer, you \ncan order your transcript by calling 800-908-9946.\nReporting and resolving tax-related identity theft is-\nsues. \n• Tax-related identity theft happens when someone steals \nyour personal information to commit tax fraud. Your taxes \ncan be affected if your SSN is used to file a fraudulent return \nor to claim a refund or credit.\n• The IRS doesn’t initiate contact with taxpayers by email, \ntext messages (including shortened links), telephone calls, or \nsocial media channels to request or verify personal or \nfinancial information. This includes requests for personal \nidentification numbers (PINs), passwords, or similar \ninformation for credit cards, banks, or other financial \naccounts.\n• Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central \nwebpage, for information on identity theft and data security \nprotection for taxpayers, tax professionals, and businesses. If \nyour SSN has been lost or stolen or you suspect you’re a \nvictim of tax-related identity theft, you can learn what steps \nyou should take.\n• Get an Identity Protection PIN (IP PIN). IP PINs are \nsix-digit numbers assigned to taxpayers to help prevent the \nmisuse of their SSNs on fraudulent federal income tax \nreturns. When you have an IP PIN, it prevents someone else \nfrom filing a tax return with your SSN. To learn more, go to \nIRS.gov/IPPIN.\nWays to check on the status of your refund. \n• Go to IRS.gov/Refunds.\n• Download the official IRS2Go app to your mobile device to \ncheck your refund status.\n• Call the automated refund hotline at 800-829-1954.\nNote. The IRS can’t issue refunds before mid-February for \nreturns that claimed the EIC or the additional child tax credit \n(ACTC). This applies to the entire refund, not just the portion \nassociated with these credits.\nMaking a tax payment. Go to IRS.gov/Payments to make a \npayment using any of the following options.\n• IRS Direct Pay: Pay your individual tax bill or estimated tax \npayment directly from your checking or savings account at no \ncost to you.\n• Debit or Credit Card: Choose an approved payment \nprocessor to pay online or by phone.\n• Electronic Funds Withdrawal: Schedule a payment when \nfiling your federal taxes using tax return preparation software \nor through a tax professional.\n• Electronic Federal Tax Payment System: Best option for \nbusinesses. Enrollment is required.\n• Check or Money Order: Mail your payment to the address \nlisted on the notice or instructions.\n• Cash: You may be able to pay your taxes with cash at a \nparticipating retail store.\n• Same-Day Wire: You may be able to do same-day wire \nfrom your financial institution. Contact your financial \ninstitution for availability, cost, and time frames.\nNote. The IRS uses the latest encryption technology to \nensure that the electronic payments you make online, by \nphone, or from a mobile device using the IRS2Go app are \nsafe and secure. Paying electronically is quick, easy, and \nfaster than mailing in a check or money order.\nWhat if I can’t pay now? Go to IRS.gov/Payments for more \ninformation about your options.\n• Apply for an online payment agreement (IRS.gov/OPA) to \nmeet your tax obligation in monthly installments if you can’t \npay your taxes in full today. Once you complete the online \nprocess, you will receive immediate notification of whether \nyour agreement has been approved.\n• Use the Offer in Compromise Pre-Qualifier to see if you \ncan settle your tax debt for less than the full amount you owe. \nFor more information on the Offer in Compromise program, \ngo to IRS.gov/OIC.\nFiling an amended return. Go to IRS.gov/Form1040X for \ninformation and updates.\nChecking the status of your amended return. Go to \nIRS.gov/WMAR to track the status of Form 1040-X amended \nreturns.\nNote. It can take up to 3 weeks from the date you filed your \namended return for it to show up in our system, and \nprocessing it can take up to 16 weeks.\nUnderstanding an IRS notice or letter you’ve received. \nGo to IRS.gov/Notices to find additional information about \nresponding to an IRS notice or letter.\nNote. You can use Schedule LEP, Request for Change in \nLanguage Preference, to state a preference to receive \nnotices, letters, or other written communications from the IRS \nin an alternative language. You may not immediately receive \nwritten communications in the requested language. The \nIRS’s commitment to LEP taxpayers is part of a multi-year \ntimeline that is scheduled to begin providing translations in \n2023. You will continue to receive communications, including \nnotices and letters in English until they are translated to your \npreferred language.\nContacting your local IRS office. Keep in mind, many \nquestions can be answered on IRS.gov without visiting an \nIRS TAC. Go to IRS.gov/LetUsHelp for the topics people ask \nabout most. If you still need help, IRS TACs provide tax help \nwhen a tax issue can’t be handled online or by phone. All \nTACs now provide service by appointment so you’ll know in \nadvance that you can get the service you need without long \nwait times. Before you visit, go to IRS.gov/TACLocator to find \nthe nearest TAC and to check hours, available services, and \nappointment options. Or, on the IRS2Go app, under the Stay \n-12-\nInstructions for Form 2290 (Rev. 7-2023)\n", "Connected tab, choose the Contact Us option and click on \n“Local Offices.”\nThe Taxpayer Advocate Service (TAS) Is Here \nTo Help You\nWhat Is TAS?\nTAS is an independent organization within the IRS that \nhelps taxpayers and protects taxpayer rights. Their job is to \nensure that every taxpayer is treated fairly and that you know \nand understand your rights under the Taxpayer Bill of Rights.\nHow Can You Learn About Your Taxpayer Rights?\nThe Taxpayer Bill of Rights describes 10 basic rights that all \ntaxpayers have when dealing with the IRS. Go to \nTaxpayerAdvocate.IRS.gov to help you understand what \nthese rights mean to you and how they apply. These are \nyour rights. Know them. Use them.\nWhat Can TAS Do for You?\nTAS can help you resolve problems that you can’t resolve \nwith the IRS. And their service is free. If you qualify for their \nassistance, you will be assigned to one advocate who will \nwork with you throughout the process and will do everything \npossible to resolve your issue. TAS can help you if:\n• Your problem is causing financial difficulty for you, your \nfamily, or your business;\n• You face (or your business is facing) an immediate threat \nof adverse action; or\n• You’ve tried repeatedly to contact the IRS but no one has \nresponded, or the IRS hasn’t responded by the date \npromised.\nHow Can You Reach TAS?\nTAS has offices in every state, the District of Columbia, and \nPuerto Rico. Your local advocate’s number is in your local \ndirectory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You \ncan also call them at 877-777-4778.\nHow Else Does TAS Help Taxpayers?\nTAS works to resolve large-scale problems that affect many \ntaxpayers. If you know of one of these broad issues, report it \nto them at IRS.gov/SAMS.\nTAS for Tax Professionals\nTAS can provide a variety of information for tax \nprofessionals, including tax law updates and guidance, TAS \nprograms, and ways to let TAS know about systemic \nproblems you’ve seen in your practice.\nLow Income Taxpayer Clinics (LITCs)\nLITCs are independent from the IRS. LITCs represent \nindividuals whose income is below a certain level and need \nto resolve tax problems with the IRS, such as audits, \nappeals, and tax collection disputes. In addition, LITCs can \nprovide information about taxpayer rights and responsibilities \nin different languages for individuals who speak English as a \nsecond language. Services are offered for free or a small fee \nfor eligible taxpayers. To find an LITC near you, go to \nTaxpayerAdvocate.IRS.gov/about-us/Low-Income-Taxpayer-\nClinics-LITC or see IRS Pub. 4134, Low Income Taxpayer \nClinic List.\nPrivacy Act and Paperwork Reduction Act Notice. We \nask for the information on this form to carry out the Internal \nRevenue laws of the United States. Section 4481 requires \nthat the use of certain types of highway motor vehicles be \ntaxed. Form 2290 is used to determine the amount of tax you \nowe. Sections 6011 and 6109 require you to provide the \nrequested information, including your identifying number. \nRoutine uses of this information include giving it to the \nDepartment of Justice for civil and criminal litigation, and to \ncities, states, the District of Columbia, and U.S. \ncommonwealths and possessions for use in administering \ntheir tax laws. We may also disclose this information to other \ncountries under a tax treaty, to federal and state agencies to \nenforce federal nontax criminal laws, or to federal law \nenforcement and intelligence agencies to combat terrorism. \nFailure to provide this information in a timely manner, or \nproviding false information, may subject you to penalties.\nYou aren’t required to provide the information requested \non a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. Books \nor records relating to a form or its instructions must be \nretained as long as their contents may become material in \nthe administration of any Internal Revenue law. Generally, \ntax returns and return information are confidential, as \nrequired by section 6103.\nThe time needed to complete and file Form 2290 and \nSchedule 1 will vary depending on individual circumstances. \nThe estimated average time is Recordkeeping, 41 hr., 22 \nmin.; Learning about the law or the form, 24 min.; \nPreparing, copying, assembling, and sending the form \nto the IRS, 1 hr., 5 min.\nWe welcome your comments and suggestions. You can \nsend us comments through IRS.gov/FormComments. Or you \ncan write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nDon’t send Form 2290 to this address. Instead, see Where \nTo File, earlier.\nAlthough we can’t respond individually to each comment \nreceived, we do appreciate your feedback and will consider \nyour comments as we revise our tax forms, instructions, and \npublications.\nInstructions for Form 2290 (Rev. 7-2023)\n-13-\n", "Partial-Period Tax Tables (for vehicles first used after July of the period)\n• Find the category line for the vehicle in Table I or Table II. The categories are listed in the Tax Computation table on Form \n2290, page 2.\n• Find the month the vehicle was first used on public highways.\n• Read down the column. The amount where the category line and the month column meet is the tax due.\n• Enter the amount on Form 2290, page 2, column (2).\nTable I\nVehicles Except Logging (enter in column (2)(a))\nCATEGORY\nAUG (11)\nSEP (10)\nOCT (9)\nNOV (8)\nDEC (7)\nJAN (6)\nFEB (5)\nMAR (4)\nAPR (3)\nMAY (2)\nJUNE (1)\nA\n$ 91.67\n$ 83.33\n$ 75.00\n$ 66.67\n$ 58.33\n$ 50.00\n$ 41.67\n$ 33.33\n$ 25.00\n$ 16.67\n$ 8.33\nB\n111.83\n101.67\n91.50\n81.33\n71.17\n61.00\n50.83\n40.67\n30.50\n20.33\n10.17\nC\n132.00\n120.00\n108.00\n96.00\n84.00\n72.00\n60.00\n48.00\n36.00\n24.00\n12.00\nD\n152.17\n138.33\n124.50\n110.67\n96.83\n83.00\n69.17\n55.33\n41.50\n27.67\n13.83\nE\n172.33\n156.67\n141.00\n125.33\n109.67\n94.00\n78.33\n62.67\n47.00\n31.33\n15.67\nF\n192.50\n175.00\n157.50\n140.00\n122.50\n105.00\n87.50\n70.00\n52.50\n35.00\n17.50\nG\n212.67\n193.33\n174.00\n154.67\n135.33\n116.00\n96.67\n77.33\n58.00\n38.67\n19.33\nH\n232.83\n211.67\n190.50\n169.33\n148.17\n127.00\n105.83\n84.67\n63.50\n42.33\n21.17\nI\n253.00\n230.00\n207.00\n184.00\n161.00\n138.00\n115.00\n92.00\n69.00\n46.00\n23.00\nJ\n273.17\n248.33\n223.50\n198.67\n173.83\n149.00\n124.17\n99.33\n74.50\n49.67\n24.83\nK\n293.33\n266.67\n240.00\n213.33\n186.67\n160.00\n133.33\n106.67\n80.00\n53.33\n26.67\nL\n313.50\n285.00\n256.50\n228.00\n199.50\n171.00\n142.50\n114.00\n85.50\n57.00\n28.50\nM\n333.67\n303.33\n273.00\n242.67\n212.33\n182.00\n151.67\n121.33\n91.00\n60.67\n30.33\nN\n353.83\n321.67\n289.50\n257.33\n225.17\n193.00\n160.83\n128.67\n96.50\n64.33\n32.17\nO\n374.00\n340.00\n306.00\n272.00\n238.00\n204.00\n170.00\n136.00\n102.00\n68.00\n34.00\nP\n394.17\n358.33\n322.50\n286.67\n250.83\n215.00\n179.17\n143.33\n107.50\n71.67\n35.83\nQ\n414.33\n376.67\n339.00\n301.33\n263.67\n226.00\n188.33\n150.67\n113.00\n75.33\n37.67\nR\n434.50\n395.00\n355.50\n316.00\n276.50\n237.00\n197.50\n158.00\n118.50\n79.00\n39.50\nS\n454.67\n413.33\n372.00\n330.67\n289.33\n248.00\n206.67\n165.33\n124.00\n82.67\n41.33\nT\n474.83\n431.67\n388.50\n345.33\n302.17\n259.00\n215.83\n172.67\n129.50\n86.33\n43.17\nU\n495.00\n450.00\n405.00\n360.00\n315.00\n270.00\n225.00\n180.00\n135.00\n90.00\n45.00\nV\n504.17\n458.33\n412.50\n366.67\n320.83\n275.00\n229.17\n183.33\n137.50\n91.67\n45.83\nTable II\nLogging Vehicles (enter in column (2)(b))\nA\n$ 68.75\n$ 62.49\n$ 56.25\n$ 50.00\n$ 43.74\n$ 37.50\n$ 31.25\n$ 24.99\n$ 18.75\n$ 12.50\n$ 6.24\nB\n83.87\n76.25\n68.62\n60.99\n53.37\n45.75\n38.12\n30.50\n22.87\n15.24\n7.62\nC\n99.00\n90.00\n81.00\n72.00\n63.00\n54.00\n45.00\n36.00\n27.00\n18.00\n9.00\nD\n114.12\n103.74\n93.37\n83.00\n72.62\n62.25\n51.87\n41.49\n31.12\n20.75\n10.37\nE\n129.24\n117.50\n105.75\n93.99\n82.25\n70.50\n58.74\n47.00\n35.25\n23.49\n11.75\nF\n144.37\n131.25\n118.12\n105.00\n91.87\n78.75\n65.62\n52.50\n39.37\n26.25\n13.12\nG\n159.50\n144.99\n130.50\n116.00\n101.49\n87.00\n72.50\n57.99\n43.50\n29.00\n14.49\nH\n174.62\n158.75\n142.87\n126.99\n111.12\n95.25\n79.37\n63.50\n47.62\n31.74\n15.87\nI\n189.75\n172.50\n155.25\n138.00\n120.75\n103.50\n86.25\n69.00\n51.75\n34.50\n17.25\nJ\n204.87\n186.24\n167.62\n149.00\n130.37\n111.75\n93.12\n74.49\n55.87\n37.25\n18.62\nK\n219.99\n200.00\n180.00\n159.99\n140.00\n120.00\n99.99\n80.00\n60.00\n39.99\n20.00\nL\n235.12\n213.75\n192.37\n171.00\n149.62\n128.25\n106.87\n85.50\n64.12\n42.75\n21.37\nM\n250.25\n227.49\n204.75\n182.00\n159.24\n136.50\n113.75\n90.99\n68.25\n45.50\n22.74\nN\n265.37\n241.25\n217.12\n192.99\n168.87\n144.75\n120.62\n96.50\n72.37\n48.24\n24.12\nO\n280.50\n255.00\n229.50\n204.00\n178.50\n153.00\n127.50\n102.00\n76.50\n51.00\n25.50\nP\n295.62\n268.74\n241.87\n215.00\n188.12\n161.25\n134.37\n107.49\n80.62\n53.75\n26.87\nQ\n310.74\n282.50\n254.25\n225.99\n197.75\n169.50\n141.24\n113.00\n84.75\n56.49\n28.25\nR\n325.87\n296.25\n266.62\n237.00\n207.37\n177.75\n148.12\n118.50\n88.87\n59.25\n29.62\nS\n341.00\n309.99\n279.00\n248.00\n216.99\n186.00\n155.00\n123.99\n93.00\n62.00\n30.99\nT\n356.12\n323.75\n291.37\n258.99\n226.62\n194.25\n161.87\n129.50\n97.12\n64.74\n32.37\nU\n371.25\n337.50\n303.75\n270.00\n236.25\n202.50\n168.75\n135.00\n101.25\n67.50\n33.75\nV\n378.12\n343.74\n309.37\n275.00\n240.62\n206.25\n171.87\n137.49\n103.12\n68.75\n34.37\n-14-\n" ]
f2290sp_23.pdf	0723 Form 2290 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f2290sp_23.pdf	[ "Formulario 2290\n(Rev. julio de 2023)\nDeclaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras \nDepartment of the Treasury \nInternal Revenue Service\nPara el período que comienza el 1 de julio de 2023 y termina el 30 de junio de 2024\nAdjunte ambas copias del Anexo 1 a esta declaración. \nVisite www.irs.gov/Form2290SP para obtener las instrucciones y la información más reciente.\nGuarde una copia de este \nformulario para sus archivos.\nOMB No. 1545-0143 \nEscriba a \nmáquina o \ncon letra \nde molde \nNombre \nNúmero de identificación del empleador (EIN)\n–\nDirección (número, calle y número del apartamento u oficina) \nCiudad o pueblo, provincia o estado, país y código postal (ZIP) o código postal extranjero\nMarque si le corresponde: \nCambio de dirección \nCorrección del VIN \nMarque este recuadro si va a corregir el número de \nidentificación del vehículo (VIN, por sus siglas en inglés) que \nincluyó anteriormente en el Anexo 1 (Formulario 2290(sp)). \nAdjunte una explicación a su declaración. No marque este \nrecuadro por ninguna otra razón. \nDeclaración enmendada \nMarque este recuadro si está declarando (a) impuesto adicional \ndebido a un aumento en el peso bruto tributable de un vehículo \no (b) vehículos suspendidos que exceden del límite sobre las \nmillas que se pueden usar. No marque este recuadro por \nninguna otra razón. \nDeclaración final \nMarque este recuadro si ya no tiene un vehículo sujeto al \nimpuesto para declarar. \nParte I \nCálculo del Impuesto \nPrecaución: Si usted compró un vehículo usado de un vendedor privado, vea las instrucciones.\n1 \n \n¿Se usó (usaron) el (los) vehículo(s) en esta declaración en las carreteras públicas durante julio de \n2023? Si contestó “SÍ”, anote 202307 en las casillas a la derecha. Si contestó “NO”, vea la tabla en la \npágina 4 de las instrucciones por separado \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \nA A A A M M\n2 \nImpuestos. Anote el Total de la columna (4) en la página 2 del Formulario 2290(sp) \n.\n.\n.\n.\n.\n.\n2 \n. \n3 \nImpuesto adicional resultante del aumento en el peso bruto tributable (vea las instrucciones) \n.\n.\n.\n3 \n. \n4 \nImpuesto total. Sume las líneas 2 y 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n. \n5 \nCréditos. (Adjunte documentos comprobantes. Vea las instrucciones por separado) \n.\n.\n.\n.\n.\n.\n5 \n. \n6 \nSaldo adeudado. Reste la cantidad de la línea 5 de la cantidad de la línea 4. El resultado es la cantidad \nque usted adeuda. Marque el recuadro correspondiente si paga por: \nEFTPS \nTarjeta de crédito o débito\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n. \nParte II \nDeclaración que Corrobora la Suspensión del Impuesto (Complete las declaraciones que le correspondan. \nIncluya hojas adicionales si las necesita). \n7 \nDeclaro que los vehículos declarados como vehículos suspendidos (categoría W) en el Anexo 1 serán utilizados en las carreteras públicas (marque \nlos recuadros que le correspondan) por: \n5,000 millas o menos\n7,500 millas o menos para vehículos utilizados para propósitos agropecuarios\ndurante el período desde el 1 de julio de 2023 hasta el 30 de junio de 2024 y que han sido suspendidos del impuesto. Complete y adjunte \ntambién el Anexo 1. \n8 \n \na \n \nDeclaro que los vehículos listados como suspendidos del impuesto en el Formulario 2290(sp) presentado para el período desde el 1 de \njulio de 2022 hasta el 30 de junio de 2023 no estuvieron sujetos al impuesto para tal período, a excepción de los vehículos listados en la línea 8b.\nMarque este recuadro si le corresponde \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nb \nNúmeros de identificación del vehículo \n9 \nDeclaro que los siguientes números de identificación del vehículo \nfueron listados como suspendidos en\nel Formulario 2290(sp) que se presentó para el período desde el 1 de julio de 2022 hasta el 30 de junio de 2023. Dichos vehículos fueron vendidos\no transferidos a \nel día \ndel mes de \nde \n. \nEn el momento de su transferencia, los vehículos quedaron admisibles para la suspensión del impuesto. Incluya una lista por separado si es necesario. \nTercero \nAutorizado \n¿Desea permitir que otra persona hable sobre este formulario con el IRS? Vea las instrucciones.\nSí. Complete lo siguiente. \nNo\nNombre de esta \npersona\nNúmero de \nteléfono\nNúmero de identificación \npersonal (PIN)\nFirme \nAquí \nBajo pena de perjurio, declaro que he examinado esta declaración, incluyendo todo anexo o comprobante que la acompañe, y que, a mi leal saber y entender, es \nverídica, correcta y completa. La declaración del preparador (que no sea el contribuyente) está basada en toda información de la cual el preparador tenga conocimiento.\nFirma \nFecha \nEscriba a máquina o con letra de molde su nombre debajo de su firma. \nNúmero de teléfono \nPara uso \nexclusivo del \npreparador \nremunerado \nEscriba a máquina o con letra de molde el \nnombre del preparador remunerado\nFirma del preparador remunerado\nFecha\nMarque \naquí si \ntrabaja por \ncuenta propia\nPTIN \nNombre de la empresa\nEIN de la empresa\nDirección de la empresa\nNúmero de teléfono\nPara el Aviso sobre la Ley de Confidencialidad de Información y la \nLey de Reducción de Trámites, vea las instrucciones por separado.\nCat. No. 30488W \nForm 2290 (sp) (Rev. 7-2023)\n", "Formulario 2290 (Rev. 7-2023) \nPágina 2 \nCálculo del Impuesto \nCategoría \nPeso bruto tributable \n(en libras) \n(1) \nImpuesto anual \n(vehículos utilizados \ndurante julio) \n(a) \nVehículos \nque no sean \nmadereros* \n(b) \nVehículos \nmadereros* \n(2) \nImpuesto del período parcial \n(vehículos utilizados por primera vez \ndespués de julio). Vea las tablas al \nfinal de las instrucciones por separado. \n(a) \nVehículos \nque no sean \nmadereros* \n(b) \nVehículos \nmadereros* \n(3) \nNúmero de \nvehículos \n(a) \nVehículos \nque no sean \nmadereros\n(b) \nVehículos \nmadereros\n(4) \nCantidad del \nimpuesto \n(col. (1) o col. (2) \nmultiplicada por \ncol. (3)) \nCategoría \n \n \n \n \n \n \n \n \n \n \nA\n55,000\n$100.00\n$75.00\n$\n$\n$\nA\nB\n55,001 – 56,000\n122.00\n91.50\nB\nC\n56,001 – 57,000\n144.00\n108.00\nC\nD\n57,001 – 58,000\n166.00\n124.50\nD\nE\n58,001 – 59,000\n188.00\n141.00\nE\nF\n59,001 – 60,000\n210.00\n157.50\nF\nG\n60,001 – 61,000\n232.00\n174.00\nG\nH\n61,001 – 62,000\n254.00\n190.50\nH\nI\n62,001 – 63,000\n276.00\n207.00\nI\nJ\n63,001 – 64,000\n298.00\n223.50\nJ\nK\n64,001 – 65,000\n320.00\n240.00\nK\nL\n65,001 – 66,000\n342.00\n256.50\nL\nM\n66,001 – 67,000\n364.00\n273.00\nM\nN\n67,001 – 68,000\n386.00\n289.50\nN\nO\n68,001 – 69,000\n408.00\n306.00\nO\nP\n69,001 – 70,000\n430.00\n322.50\nP\nQ\n70,001 – 71,000\n452.00\n339.00\nQ\nR\n71,001 – 72,000\n474.00\n355.50\nR\nS\n72,001 – 73,000\n496.00\n372.00\nS\nT\n73,001 – 74,000\n518.00\n388.50\nT\nU\n74,001 – 75,000\n540.00\n405.00\nU\nV\nMás de 75,000\n550.00\n412.50\nV\nTotal. Sume los números de los vehículos informados en las columnas (3)(a) y (3)(b). \nAnote el total aquí (debe ser igual al total de vehículos tributables indicados en la línea c \nde la Parte II del Anexo 1). Sume las cantidades en la columna (4). Anote el resultado \naquí y en la línea 2 del Formulario 2290(sp) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n$\nW\nVehículos Suspendidos del \nPago del Impuesto (Vea la \nParte II en la página 9 de las \ninstrucciones por separado). \n \nComplete ambas copias del Anexo 1 (Formulario 2290(sp)) y adjúntelas al Formulario 2290(sp). \n* Vea la página 2 de las instrucciones por separado para información sobre los vehículos utilizados en explotaciones madereras o forestales. \nForm 2290 (sp) (Rev. 7-2023) \n", "ANEXO 1 \n(Formulario 2290)\n(Rev. julio de 2023) \nAnexo para los Vehículos Pesados Utilizados en las Carreteras \nDepartment of the Treasury \nInternal Revenue Service \nPara el período desde el 1 de julio de 2023 hasta el 30 de junio de 2024\nComplete y presente ambas copias del Anexo 1. Se le devolverá una copia estampada para que la \npueda utilizar como verificación de pago al registrar el (los) vehículo(s) en un estado.\nOMB No. 1545-0143 \nEscriba a \nmáquina o \ncon letra \nde molde \nNombre \nNúmero de identificación del empleador (EIN)\n–\nDirección (número, calle y número del apartamento u oficina) \nCiudad o pueblo, provincia o estado, país y código postal (ZIP) o código postal extranjero\nPrimer mes de uso \n(vea las instrucciones)\nA A A A M M\nParte I\nVehículos que está declarando (anote el VIN y la categoría)\nCategoría A a W \n(categoría W para \nvehículos suspendidos)\n1 \n2 \n3 \n4 \n5 \n6\n7\n8\n9\n10\n11\n12\n13 \n14 \n15 \n16 \n17\n18\n19\n20\n21 \n22 \n23 \n24 \nParte II\nResumen de los vehículos declarados\na \nNúmero total de vehículos declarados .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \nb \nAnote el número total de vehículos sujetos al impuesto por los cuales se ha suspendido el impuesto (categoría W)\nb \nc\nNúmero total de vehículos tributables. Reste la línea b de la línea a \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nPara el Aviso sobre la Ley de Confidencialidad de Información y la \nLey de Reducción de Trámites, vea las instrucciones por separado.\nCat. No. 30488W \nSchedule 1 (Form 2290) (sp) (Rev. 7-2023)\n", "LA PÁGINA SE HA DEJADO EN BLANCO INTENCIONALMENTE.\n", "ANEXO 1 \n(Formulario 2290) \n(Rev. julio de 2023) \nAnexo para los Vehículos Pesados Utilizados en las Carreteras \nDepartment of the Treasury \nInternal Revenue Service \nPara el período desde el 1 de julio de 2023 hasta el 30 de junio de 2024\nComplete y presente ambas copias del Anexo 1. Se le devolverá una copia estampada para que la \npueda utilizar como verificación de pago al registrar el (los) vehículo(s) en un estado.\nOMB No. 1545-0143 \nEscriba a \nmáquina o \ncon letra \nde molde \nNombre \nNúmero de identificación del empleador (EIN)\n–\nDirección (número, calle y número del apartamento u oficina) \nCiudad o pueblo, provincia o estado, país y código postal (ZIP) o código postal extranjero\nPrimer mes de uso \n(vea las instrucciones)\nA A A A M M\nParte I\nVehículos que está declarando (anote el VIN y la categoría)\nCategoría A a W \n(categoría W para \nvehículos suspendidos)\n1 \n2 \n3 \n4 \n5 \n6\n7\n8\n9\n10\n11\n12\n13 \n14 \n15 \n16 \n17\n18\n19\n20\n21 \n22 \n23 \n24 \nParte II\nResumen de los vehículos declarados\na \nNúmero total de vehículos declarados .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \nb \nAnote el número total de vehículos sujetos al impuesto por los cuales se ha suspendido el impuesto (categoría W)\nb \nc\nNúmero total de vehículos tributables. Reste la línea b de la línea a \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nPara el Aviso sobre la Ley de Confidencialidad de Información y la \nLey de Reducción de Trámites, vea las instrucciones por separado.\nCat. No. 30488W \nSchedule 1 (Form 2290) (sp) (Rev. 7-2023)\n", "LA PÁGINA SE HA DEJADO EN BLANCO INTENCIONALMENTE.\n", "Anexo 1 (Formulario 2290) (Rev. 7-2023) \nAutorización para Divulgar Información Tributaria \nPara el período desde el 1 de julio de 2023 hasta el 30 de junio de 2024\nAl firmar, fechar y anotar mi número de identificación del empleador (EIN, por sus siglas en inglés) en la \nparte inferior de esta página, por medio de la presente autorizo al Servicio de Impuestos Internos (IRS, por \nsus siglas en inglés) a divulgar información sobre mi pago del impuesto sobre el uso de vehículos pesados en \nlas carreteras (heavy highway vehicle use tax o HVUT, por sus siglas en inglés) para el período tributario \nindicado anteriormente al Departamento de Transporte Federal (Department of Transportation o DOT, por sus \nsiglas en inglés), al Servicio de Aduanas y Control de Fronteras de los Estados Unidos (U.S. Customs and \nBorder Protection o CBP, por sus siglas en inglés) y a los Departamentos de Vehículos de Motor estatales \n(Department of Motor Vehicles o DMV, por sus siglas en inglés). La información divulgada al DOT, CBP y \nDMV estatales será mi número de identificación del vehículo (VIN, por sus siglas en inglés) y la verificación de \nque he pagado el HVUT. El IRS puede divulgar la información al DOT, CBP y DMV de los cincuenta estados y \ndel Distrito de Columbia que tengan autoridad alguna para recaudar impuestos, registrar vehículos o \nrecolectar información. Accedo a que la Asociación Estadounidense de Administradores de las Leyes \nRelacionadas con los Vehículos de Motor (American Association of Motor Vehicle Administrators o AAMVA, \npor sus siglas en inglés), una organización sin fines de lucro, envíe, en calidad de tercero intermediario, mi(s) \nVIN e información sobre mis pagos que ha recibido el IRS a los DMV estatales.\nComprendo que la información a ser divulgada es, por lo general, confidencial conforme a las leyes que le \ncorresponden al IRS y que la agencia que recibe la información relacionada con el HVUT no está sujeta a \nestas leyes y puede usar esta información para cualquier propósito tal como lo permiten otras leyes federales \ny/o estatales. Para hacerse efectiva, esta autorización tiene que ser recibida por el IRS dentro de un período \nde 120 días a partir de la fecha indicada a continuación (la fecha en que se firma esta autorización).\nSi la autorización es firmada por un directivo empresarial o tercero que no sea el contribuyente, yo certifico \nque tengo la autoridad competente para firmar esta autorización para divulgar información tributaria.\nFirme \nAquí \nFirma \nFecha \nEscriba su nombre a máquina o en letra de molde debajo de su firma. \nNúmero de identificación del empleador (EIN)\n–\nSchedule 1 (Form 2290) (sp) (Rev. 7-2023) \n", "Formulario 2290-V, Comprobante de Pago \nPropósito del Formulario \nComplete el Formulario 2290-V(sp) si hace un pago por \ncheque o giro junto con el Formulario 2290(sp), \nDeclaración del Impuesto sobre el Uso de Vehículos \nPesados en las Carreteras. Se usará el Formulario \n2290-V(sp) para acreditar su pago a su cuenta tributaria \ncon mayor diligencia y exactitud y también para mejorar \nla calidad de nuestro servicio. \nSi su declaración es preparada por un tercero y se \nrequiere que haga un pago, entréguele el Formulario \n2290-V(sp) al preparador. \nNo presente el Formulario 2290-V(sp) si está pagando \nel saldo adeudado en la línea 6 del Formulario 2290(sp) \nusando el Sistema de pago electrónico del impuesto \nfederal (EFTPS, por sus siglas en inglés), tarjeta de \ncrédito o débito, o mediante el retiro electrónico de \nfondos (débito directo). Vea Cómo Pagar el Impuesto en \nlas Instrucciones para el Formulario 2290(sp).\nInstrucciones Específicas \nCasilla 1. Si no tiene un EIN, puede solicitarlo en línea. \nAcceda al sitio web del IRS, www.irs.gov/EIN y pulse \nsobre Español. Sólo las personas con direcciones en el \nextranjero, como México, pueden solicitar un EIN \nllamando al 267-941-1099 (la llamada no es gratis). \nTambién lo puede solicitar enviando el Formulario SS-4, \nApplication for Employer Identification Number (Solicitud \nde número de identificación del empleador (EIN)), en \ninglés, al IRS por fax o por correo. \nCasilla 2. Anote la cantidad de pago de la línea 6 del \nFormulario 2290(sp). \nCasilla 3. Anote la fecha tal como aparece en la línea 1 \ndel Formulario 2290(sp). \nCasilla 4. Anote su nombre y dirección tal como \naparecen en el Formulario 2290(sp). \n• Incluya su cheque o giro a la orden de “United States \nTreasury” (Tesoro de los EE. UU.). Asegúrese de anotar \nsu EIN, “Formulario 2290(sp)” y el período tributario (la \nfecha tal como se indica en la línea 1 del Formulario \n2290(sp)) en su cheque o giro. No envíe dinero en \nefectivo. Tampoco engrape el Formulario 2290-V(sp) o su \npago al Formulario 2290(sp) (ni el uno al otro). \n• Desprenda el Formulario 2290-V(sp) y envíelo con su \npago y con el Formulario 2290(sp) a la dirección que \naparece a la izquierda en la parte inferior del Formulario \n2290-V(sp).\n▲\n!\nPRECAUCIÓN\nLos servicios de entrega privados (PDS, por sus \nsiglas en inglés) no pueden entregar artículos a \nun apartado postal. Tiene que usar el servicio \npostal de los Estados Unidos para enviar todo \nartículo a un apartado postal del IRS. \n▲\n!\nPRECAUCIÓN\nSi usted está utilizando un PDS o enviando un \npago emitido por una institución financiera \ninternacional, vea las instrucciones para detalles \nacerca de dónde enviar su comprobante de \n pago.\nDesprenda aquí\nFormulario \n2290-V \n(Rev. julio de 2023) \nComprobante de Pago \nDepartment of the Treasury \nInternal Revenue Service \nPara el período desde el 1 de julio de 2023 al 30 de junio de 2024 \nVea Cómo Pagar el Impuesto en las Instrucciones para el Formulario 2290(sp). \nNo engrape ni adhiera este comprobante ni su pago a la declaración. \nOMB No. 1545-0143 \n1\nNúmero de identificación del empleador (EIN)\n–\n2 Anote al lado la cantidad de su pago. \nHaga su cheque o giro a la orden \nde “United States Treasury”.\nDólares \nCentavos \n3 \nAnote la fecha tal como se indica en la línea 1 del \nFormulario 2290(sp). \nA\nA\nA\nA\nM\nM\n4 Nombre \nDirección (número, calle y número del apartamento u oficina) \nCiudad o pueblo, provincia o estado, país y código postal (ZIP) o código postal extranjero\nEnvíe el Formulario 2290(sp), este comprobante y \nsu pago a: \nInternal Revenue Service \nP.O. Box 932500 \nLouisville, KY 40293-2500 \n" ]
f2290_23.pdf	0723 Form 2290 (PDF)	https://www.irs.gov/pub/irs-pdf/f2290_23.pdf	[ "Form 2290\n(Rev. July 2023)\nDepartment of the Treasury \nInternal Revenue Service\nHeavy Highway Vehicle Use Tax Return\nFor the period July 1, 2023, through June 30, 2024\nAttach both copies of Schedule 1 to this return. \nGo to www.irs.gov/Form2290 for instructions and the latest information.\nKeep a copy of this \nreturn for your records.\nOMB No. 1545-0143\nType \nor Print\nName\nEmployer identification number (EIN)\n–\nAddress (number, street, and room or suite no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nCheck if applicable:\nAddress Change\nVIN Correction \nCheck this box if you are correcting a vehicle \nidentification number (VIN) listed on a previously filed \nSchedule 1 (Form 2290). Attach an explanation to the \nreturn. Don’t check this box for any other reason.\nAmended Return \nCheck this box if reporting (a) additional tax from an \nincrease in taxable gross vehicle weight or (b) suspended \nvehicles exceeding the mileage use limit. Don’t check \nthis box for any other reason.\nFinal Return \nCheck this box if you no longer have taxable vehicles to \nreport.\nPart I\nFiguring the Tax\nCaution: If you purchased a used vehicle from a private seller, see instructions.\n1 \nWas the vehicle(s) reported on this return used on public highways during July 2023? If “YES,” \nenter 202307 in the boxes to the right. If “NO,” see the table on page 3 of the instructions .\n.\n1\nY Y Y Y M M\n2\nTax. Enter the Total from Form 2290, page 2, column (4)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n.\n3\nAdditional tax from increase in taxable gross weight (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n3\n.\n4\nTotal tax. Add lines 2 and 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n.\n5\nCredits (Attach supporting documentation. See instructions.) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\n.\n6 \nBalance due. Subtract line 5 from line 4. This is the amount you owe. Check the applicable\nbox if payment is through: .\n.\n.\n.\n.\n.\n.\n.\n.\nEFTPS\nCredit or debit card\n6\n.\nPart II\nStatement in Support of Suspension (Complete the statements that apply. Attach additional sheets if needed.)\n7 \nI declare that the vehicles reported on Schedule 1 as suspended (category W) are expected to be used on public highways\n(check the boxes that apply):\n5,000 miles or less \n7,500 miles or less for agricultural vehicles\nduring the period July 1, 2023, through June 30, 2024, and are suspended from the tax. Complete and attach Schedule 1.\n8 \na I declare that the vehicles listed as suspended on the Form 2290 filed for the period July 1, 2022, through June 30, 2023, were \nnot subject to the tax for that period except for any vehicles listed on line 8b. Check this box if applicable. \nb\nVehicle identification numbers\n9\nI declare that vehicle identification numbers\nwere listed as suspended on the Form 2290 filed for the period July 1, 2022, through June 30, 2023. These vehicles were sold or \ntransferred to\non\n,\n.\nAt the time of the transfer, the vehicles were still eligible for the suspension of the tax. Attach a separate list if needed.\nThird \nParty \nDesignee\nDo you want to allow another person to discuss this return with the IRS? See instructions.\nYes. Complete the following.\nNo\nDesignee’s \nname \nPhone \nno. \nPersonal identification \nnumber (PIN) \nSign \nHere\nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge \nand belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\nSignature\nType or print name below signature.\nDate\nTelephone number\nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name \nFirm’s address \nFirm’s EIN \nPhone no.\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 11250O\nForm 2290 (Rev. 7-2023) \n", "Form 2290 (Rev. 7-2023)\nPage 2 \nTax Computation\nCategory\nTaxable gross weight \n(in pounds)\n(1) \nAnnual tax \n(vehicles used \nduring July)\n(a) \nVehicles \nexcept \nlogging\n(b) \nLogging \nvehicles\n(2) \nPartial-period tax \n(vehicles first used after July) \nSee the tables at the end of \nthe separate instructions.\n(a) \nVehicles \nexcept \nlogging\n(b) \nLogging \nvehicles\n(3) \nNumber of \nvehicles\n(a) \nVehicles \nexcept \nlogging\n(b) \nLogging \nvehicles\n(4) \nAmount of tax \n(col. (1) or (2) \nmultiplied by \ncol. (3))\nCategory\n \n \n \n \n \n \n \n \n \n \nA\n55,000\n$100.00\n$75.00\n$\n$\n$\nA\nB\n55,001 – 56,000\n122.00\n91.50\nB\nC\n56,001 – 57,000\n144.00\n108.00\nC\nD\n57,001 – 58,000\n166.00\n124.50\nD\nE\n58,001 – 59,000\n188.00\n141.00\nE\nF\n59,001 – 60,000\n210.00\n157.50\nF\nG\n60,001 – 61,000\n232.00\n174.00\nG\nH\n61,001 – 62,000\n254.00\n190.50\nH\nI\n62,001 – 63,000\n276.00\n207.00\nI\nJ\n63,001 – 64,000\n298.00\n223.50\nJ\nK\n64,001 – 65,000\n320.00\n240.00\nK\nL\n65,001 – 66,000\n342.00\n256.50\nL\nM\n66,001 – 67,000\n364.00\n273.00\nM\nN\n67,001 – 68,000\n386.00\n289.50\nN\nO\n68,001 – 69,000\n408.00\n306.00\nO\nP\n69,001 – 70,000\n430.00\n322.50\nP\nQ\n70,001 – 71,000\n452.00\n339.00\nQ\nR\n71,001 – 72,000\n474.00\n355.50\nR\nS\n72,001 – 73,000\n496.00\n372.00\nS\nT\n73,001 – 74,000\n518.00\n388.50\nT\nU\n74,001 – 75,000\n540.00\n405.00\nU\nV\nover 75,000\n550.00\n412.50\nV\nTotals. Add the number of vehicles in columns (3)(a) and (3)(b). Enter the total here. \n(This should be the same total of taxable vehicles shown on Schedule 1, Part II, line \nc.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2\n.\n$\nW\nTax-Suspended Vehicles \n(See Part II on page 7 of \nthe instructions.)\n \nComplete both copies of Schedule 1 (Form 2290) and attach them to Form 2290.\n* See page 2 of the instructions for information on logging vehicles.\nForm 2290 (Rev. 7-2023)\n", "SCHEDULE 1 \n(Form 2290)\n(Rev. July 2023)\nDepartment of the Treasury \nInternal Revenue Service \nSchedule of Heavy Highway Vehicles\nFor the period July 1, 2023, through June 30, 2024\nComplete and file both copies of Schedule 1. One copy will be stamped and returned to \nyou for use as proof of payment when registering your vehicle(s) with a state.\nOMB No. 1545-0143\nType \nor Print\nName\nEmployer identification number (EIN)\n–\nAddress (number, street, and room or suite no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nMonth of first use \n(see instructions) \nY Y Y Y M M\nPart I\nVehicles You Are Reporting (enter VIN and category)\nCategory A through W \n(category W for \nsuspended vehicles)\n1 \n2 \n3 \n4 \n5 \n6\n7\n8\n9\n10\n11\n12\n13 \n14 \n15 \n16 \n17\n18\n19\n20\n21 \n22 \n23 \n24 \nPart II\nSummary of Reported Vehicles\na Total number of reported vehicles .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \nb Enter the total number of taxable vehicles on which the tax is suspended (category W) \n.\n.\n.\n.\n.\n.\n.\n.\nb \nc Total number of taxable vehicles. Subtract line b from line a \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 11250O\nSchedule 1 (Form 2290) (Rev. 7-2023)\n", "THIS PAGE INTENTIONALLY LEFT BLANK\n", "SCHEDULE 1 \n(Form 2290)\n(Rev. July 2023)\nDepartment of the Treasury \nInternal Revenue Service \nSchedule of Heavy Highway Vehicles\nFor the period July 1, 2023, through June 30, 2024\nComplete and file both copies of Schedule 1. One copy will be stamped and returned to \nyou for use as proof of payment when registering your vehicle(s) with a state.\nOMB No. 1545-0143\nType \nor Print\nName\nEmployer identification number (EIN)\n–\nAddress (number, street, and room or suite no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nMonth of first use \n(see instructions) \nY Y Y Y M M\nPart I\nVehicles You Are Reporting (enter VIN and category)\nCategory A through W \n(category W for \nsuspended vehicles)\n1 \n2 \n3 \n4 \n5 \n6\n7\n8\n9\n10\n11\n12\n13 \n14 \n15 \n16 \n17\n18\n19\n20\n21 \n22 \n23 \n24 \nPart II\nSummary of Reported Vehicles\na Total number of reported vehicles .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \nb Enter the total number of taxable vehicles on which the tax is suspended (category W) \n.\n.\n.\n.\n.\n.\n.\n.\nb \nc Total number of taxable vehicles. Subtract line b from line a \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 11250O\nSchedule 1 (Form 2290) (Rev. 7-2023)\n", "THIS PAGE INTENTIONALLY LEFT BLANK\n", "Schedule 1 (Form 2290) (Rev. 7-2023)\nConsent to Disclosure of Tax Information\nFor the period July 1, 2023, through June 30, 2024\nBy signing, dating, and entering my employer identification number below, I hereby consent to the \nInternal Revenue Service (IRS) disclosing information about my payment of the heavy highway \nvehicle use tax (HVUT) for the tax period listed above to the federal Department of Transportation \n(DOT), U.S. Customs and Border Protection (CBP), and to state Departments of Motor Vehicles \n(DMV). The information disclosed to the DOT, CBP, and state DMVs will be my vehicle identification \nnumber (VIN) and verification that I have paid the HVUT. The IRS may disclose the information to the \nDOT, CBP, and to the DMVs of the 50 states and the District of Columbia who have other taxing, \nregistration, or information collecting authority. I agree that the American Association of Motor \nVehicle Administrators (AAMVA), a third-party nonprofit organization, may be used as an \nintermediary to transmit my VIN and payment information from the IRS to the state DMVs.\nI understand that the information to be disclosed is generally confidential under the laws \napplicable to the IRS and that the agency receiving the HVUT information is not bound by these laws \nand may use the information for any purpose as permitted by other federal laws and/or state law. To \nbe effective, this consent must be received by the IRS within 120 days of the date below.\nIf signed by a corporate officer or party other than the taxpayer, I certify that I have the authority to \nexecute this consent to disclosure of tax information.\nSign \nHere\nSignature\nType or print name below signature.\nDate\n–\nEmployer identification number (EIN)\nSchedule 1 (Form 2290) (Rev. 7-2023)\n", "Form 2290-V, Payment Voucher\nPurpose of Form\nComplete Form 2290-V if you are making a payment by \ncheck or money order with Form 2290, Heavy Highway \nVehicle Use Tax Return. We will use Form 2290-V to \ncredit your payment more promptly and accurately, and \nto improve our service to you.\nIf you have your return prepared by a third party and a \npayment is required, provide Form 2290-V to the return \npreparer.\nDon’t file Form 2290-V if you are paying the balance \ndue on Form 2290, line 6, using the Electronic Federal \nTax Payment System (EFTPS), credit or debit card, or \nelectronic funds withdrawal (direct debit). See How To \nPay the Tax in the Instructions for Form 2290.\nSpecific Instructions\nBox 1. If you don’t have an EIN, you may apply for one \nonline. Go to the IRS website at www.irs.gov/EIN. Only \npersons with an address in a foreign country, for example \nCanada, may apply for an EIN by calling 267-941-1099 \n(not a toll-free call). You may also apply for an EIN by \nfaxing or mailing Form SS-4, Application for Employer \nIdentification Number, to the IRS. \nBox 2. Enter the amount paid from Form 2290, line 6.\nBox 3. Enter the date as shown on Form 2290, line 1. \nBox 4. Enter your name and address as shown on Form \n2290.\n• Enclose your check or money order made payable to \n“United States Treasury.” Be sure to enter your EIN, \n“Form 2290,” and the tax period (the date as shown on \nline 1 of Form 2290) on your check or money order. Don’t \nsend cash. Don’t staple Form 2290-V or your payment to \nForm 2290 (or to each other).\n• Detach Form 2290-V and send it with your payment and \nForm 2290 to the address shown in the bottom left corner \nof Form 2290-V. \n▲\n!\nCAUTION\nPrivate delivery services (PDSs) can’t deliver \nitems to P.O. boxes. You must use the U.S. \nPostal Service to mail any item to an IRS P.O. \nbox address.\n▲\n!\nCAUTION\nIf you are using a PDS or sending a payment \nthat is drawn from an international financial \ninstitution, see the instructions for details on \nwhere to send the voucher.\nDetach here. \nForm\n2290-V\n(Rev. July 2023)\nDepartment of the Treasury \nInternal Revenue Service \nPayment Voucher\nFor the period July 1, 2023, through June 30, 2024 \nSee How To Pay the Tax in the Instructions for Form 2290. \nDon’t staple or attach this voucher or your payment to your return.\nOMB No. 1545-0143\n1\nEmployer identification number (EIN)\n–\n2 Enter the amount of your payment. \nMake your check or money order payable \nto “United States Treasury” \nDollars\nCents\n3\nEnter date as shown on line 1 of Form 2290.\nY\nY\nY\nY\nM\nM\n4\nName\nAddress (number, street, and room or suite no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nSend Form 2290, this voucher, and payment to:\nInternal Revenue Service \nP.O. Box 932500 \nLouisville, KY 40293-2500\n" ]
p5533b.pdf	0624 Publ 5533-B (PDF)	https://www.irs.gov/pub/irs-pdf/p5533b.pdf	[ "Publication 5533-B (Rev. 6-2024) Catalog Number 72347E Department of the Treasury Internal Revenue Service www.irs.gov\nSubmit Powers of Attorney (POA) or Tax Information Authorization (TIA)\n1.\t\nEnter tax professional’s and taxpayer’s details\t\nn Professional’s details: name, address, Centralized Authorization File (CAF) number\t\nn Taxpayer’s details: name, address, tax identification number (TIN)\n2.\t\nSelect tax matter(s) and period(s)\n3.\t\nFor POA: Check box as electronic signature and submit for validation\n4.\t\nOptional: Inform taxpayer to approve the request in their Online Account\nLink your Centralized Authorization File (CAF) number\n1.\t\nSelect Link a CAF number from your profile\n2.\t\nFollow the 2-step process to request a PIN\t\nand then enter your PIN. Allow 1-2 weeks for the\t\nPIN to arrive to the address registered on CAF.\nView or withdraw active POA/TIA authorizations\n1.\t\nSelect a taxpayer in the Taxpayers tab\n2.\t\nClick Authorizations to view active authorizations, regardless of how they were submitted\n3.\t\nView authorization details or click withdraw \nIRS.gov/taxproaccount\nConsiderations for taxpayers and tax professionals\t\nn Names and addresses must match IRS records exactly\t\nn Must have an address in the United States or the District of Columbia\t\nn POA can be initiated by attorneys, CPAs, enrolled agents, enrolled actuary and retirement\t\t\nplan agents. TIA can be initiated by anyone with a valid CAF number.\nOnce authorization is approved by the taxpayer or withdrawn by \nthe tax professional, it’s processed in CAF in real-time\nLinking your CAF is \na one-time processcheck mark \nTax professionals: How to manage \nauthorizations using Tax Pro AccountStar \n" ]
p5904.pdf	0624 Publ 5904 (PDF)	https://www.irs.gov/pub/irs-pdf/p5904.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRS Business Tax Account \nSole proprietorships, partnerships and S corporations can view their tax information with the IRS \nand do more with Business Tax Account (BTA). \nDepending on your business type, you can access several account features to manage your federal \ntax obligations. Access to some features may be limited or unavailable depending on your role in \nthe business. At this time, a Limited Liability Company (LLC) that accounts for business income on a \nSchedule C does not have access to BTA. \nSole proprietors \nA sole proprietor who files business tax returns with an \nemployer identification number (EIN) can access these \nfeatures: \nProfile \n View business information on file \n Manage business users \nAccount balance \n View balance due \n Make same-day and scheduled payments \n View payment history \nTax records \n View tax account transcripts \n View tax compliance report \n View tax certificate for award use \nOther features \n Notices and letters \n Register for clean energy credits (if eligible) \nPartnerships and S corporations \nAn individual partner or individual shareholder may \naccess their business account if they have both of these: \n A Social Security number or an individual tax ID \nnumber (ITIN) \n At least 1 Schedule K-1 (for partners, from 2012-2022; \nfor shareholders, from 2006-2022) on file \nWith this, they may access these features for the tax \nyears when they received their Schedule K-1 (access for \nadditional tax years coming soon): \nProfile \n View business information on file \nAccount balance \n View balance due \n Make same-day and scheduled payments \n View payment history \nHow to use it \nIf you have an IRS Individual Online Account, use the same \nlogin at IRS.gov/businessaccount. If you don’t have an \naccount, have your photo ID ready to verify your identity. \nFor your personal taxes, use IRS Individual Online Account. \nIRS.gov/business \naccount \nPublication 5904 (Rev. 6-2024) Catalog Number 94579C Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
i720.pdf	0624 Inst 720 (PDF)	https://www.irs.gov/pub/irs-pdf/i720.pdf	[ "Instructions for Form 720\n(Rev. June 2024)\nQuarterly Federal Excise Tax Return\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to \nForm 720 and its instructions, such as legislation enacted \nafter they were published, go to IRS.gov/Form720.\nWhat's New\nSections 4375 and 4376 patient-centered outcomes re-\nsearch fee increase. The fee for policy and plan years \nending on or after October 1, 2023, but before October 1, \n2024, is increased to the applicable rate of $3.22 multiplied \nby the average number of lives covered under the policy or \nplan. The fee for policy and plan years ending on or after \nOctober 1, 2022, but before October 1, 2023, remains at the \napplicable rate of $3.00, multiplied by the average number of \nlives covered under the policy or plan. See patient-centered \noutcomes research (PCOR) fee (IRS No. 133), later, and \nNotice 2023-70.\nReminders\nInflation Adjustments for 2024\nArrow shafts (IRS No. 106). The section 4161 tax on arrow \nshafts is increased to $0.62 per arrow shaft.\nTransportation of persons by air (IRS No. 26). The \nsection 4261 tax on the amount paid for each domestic \nsegment of taxable air transportation is increased to $5.00.\nUse of international air travel facilities (IRS No. 27). The \nsection 4261 tax on the amount paid for international flights is \nincreased to $22.20 per person for flights that begin or end in \nthe United States. The section 4261 tax per person for \ndomestic segments beginning or ending in Alaska or Hawaii \nis increased to $11.10 (applies only to departures).\nSuperfund tax. The Inflation Reduction Act of 2022 (the \nAct) reinstates and increases the section 4611 Hazardous \nSubstance Superfund financing rate (petroleum Superfund \ntax rate) on domestic crude oil (IRS No. 53) and imported \npetroleum products (IRS No. 16), effective January 1, 2023 \n(the taxes previously expired on December 31,1995). The \nnew IRS Nos. 53 and 16 are added to Form 720, Part I.\nRenewable diesel and kerosene changes. The Act made \nthe following changes to the definition of renewable diesel \nand the treatment of kerosene, effective for fuel sold or used \nafter 2022.\n• Renewable diesel no longer includes fuel derived from \nbiomass that meets the requirements of a Department of \nDefense specification for military jet fuel or an American \nSociety of Testing Materials (ASTM) specification for aviation \nturbine fuel.\n• Kerosene is no longer treated as diesel fuel for purposes of \nthe renewable diesel mixture credit.\nSustainable aviation fuel credit. The Act created a \nsustainable aviation fuel (SAF) credit under sections 40B and \n6426(k), effective January 1, 2023, so line 12d is added to \nForm 720, Schedule C.\nLiquefied hydrogen. The Act removed liquefied hydrogen \nfrom the definition of alternative fuel under section 6426(d)(2) \nfor purposes of the alternative fuel credit and alternative fuel \nmixture credit for fuel sold or used after 2022.\nKerosene used in aviation. Kerosene is generally taxed at \n$.244 per gallon unless a reduced rate applies. The $.244 \nper gallon tax rate applies to kerosene removals unless it is \nremoved from a terminal or refinery (or a qualified refueler \ntruck, tanker, or tank wagon that is treated as a terminal) \ndirectly into the fuel tank of an aircraft. See Kerosene for use \nin aviation (IRS Nos. 69, 77, and 111), later.\nButane mixture doesn’t qualify for a credit. A mixture of \nbutane (or other gasoline blendstock) and gasoline is a \nmixture of two taxable fuels. Therefore, it isn’t an alternative \nfuel mixture and doesn’t qualify for the section 6426 \nalternative fuel mixture credit. See section 6426(e)(2) and \nRev. Rul. 2018-02 at IRS.gov/IRB/\n2018-02_IRB#RR-2018-02.\nReducing your excise tax liability. For federal income tax \npurposes, reduce your expense for the section 4081 excise \ntax, whether taken as a deduction or as a component of cost \nof goods sold, by the amount of excise tax credits allowable \nunder sections 6426(c), (e), and (k) (biodiesel mixture, \nalternative fuel mixture, and SAF, respectively). Similarly, \nreduce your expense for the section 4041 excise tax, whether \ntaken as a deduction or as a component of cost of goods \nsold, by the amount of excise tax credit allowable under \nsection 6426(d) (alternative fuel credit).\nExported gasoline blendstocks. Claims for exported \ngasoline blendstocks taxed at $.001 per gallon are made on \nSchedule C, line 14b. Continue to use line 1b to make claims \nfor exported gasoline blendstocks taxed at $.184 per gallon.\nElectronic filing. You can electronically file Form 720 \nthrough any electronic return originator (ERO), transmitter, \nand/or intermediate service provider (ISP) participating in the \nIRS e-file program for excise taxes. For more information on \ne-file, go to Excise Tax e-File & Compliance (ETEC) \nPrograms - Forms 720, 2290, and 8849.\nFederal tax deposits made by electronic funds transfer. \nGenerally, you must use electronic funds transfer to make \nfederal tax deposits, such as deposits of employment tax, \nexcise tax (for exceptions, see Payment of Taxes, later), and \ncorporate income tax. Generally, electronic funds transfers \nare made using the Electronic Federal Tax Payment System \n(EFTPS). If you don't want to use EFTPS, you can arrange for \nyour tax professional, financial institution, payroll service, or \nother trusted third party to make deposits on your behalf. \nEFTPS is a free service provided by the Department of the \nTreasury.\nTo get more information about EFTPS or to enroll in \nEFTPS, go to EFTPS.gov or call 800-555-4477. See Pub. \n966.\nJun 6, 2024\nCat. No. 64240C\n", "General Instructions\nPurpose of Form\nUse Form 720 and attachments to report your liability by IRS \nNo. and pay the excise taxes listed on the form. If you report a \nliability on Part I or Part II, you may be eligible to use \nSchedule C to claim a credit.\nWho Must File\nSee Patient-centered outcomes research (PCOR) fee \n(IRS No. 133) in Part II for special rules about who \nmust file to report the PCOR fee.\nYou must file Form 720 if:\n• You were liable for, or responsible for collecting, any of the \nfederal excise taxes listed on Form 720, Parts I and II, for a \nprior quarter and you haven’t filed a final return; or\n• You are liable for, or responsible for collecting, any of the \nfederal excise taxes listed on Form 720, Parts I and II, for the \ncurrent quarter.\nSee How To File, later, for more information.\nWhen To File\nYou must file a return for each quarter of the calendar year as \nfollows.\nQuarter covered\nDue by\nJan., Feb., Mar.\nApril 30\nApr., May, June\nJuly 31\nJuly, Aug., Sept.\nOctober 31\nOct., Nov., Dec.\nJanuary 31\nIf any due date for filing a return falls on a Saturday, \nSunday, or legal holiday, you may file the return on the next \nbusiness day.\nSend your return to the IRS using the U.S. Postal Service \nor a designated private delivery service to meet the “timely \nmailing as timely filing/paying” rule. See Private Delivery \nServices, later.\nFloor stocks tax. Report the floor stocks tax on \nozone-depleting chemicals (ODCs), IRS No. 20, on the return \ndue by July 31 of each year. The tax payment is due by June \n30. See Floor Stocks Tax, later.\nWhere To File\nSend Form 720 to:\nDepartment of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0009\nHow To File\nIf you aren't reporting a tax that you normally report, enter a \nzero on the appropriate line on Form 720, Part I or II. Also, if \nyou have no tax to report, enter “None” on Form 720, Part III, \nline 3; sign and date the return. If you file the second quarter \nForm 720 only to report the PCOR fee, no filing is required in \nother quarters unless you have to report other fees or taxes.\nIf you have adjustments to liabilities reported for prior \nquarters, see Form 720-X, Amended Quarterly Federal \nExcise Tax Return. Don't enter adjustments on Form 720.\nCAUTION\n!\nIf you attach additional sheets, enter your name and EIN \non each sheet.\nFinal Return\nFile a final return if you have been filing Form 720 and you:\n1. Go out of business, or\n2. Won't owe excise taxes that are reportable on Form \n720 in future quarters.\nIf you are only filing to report zero tax and you won't \nowe excise tax in future quarters, check the Final \nreturn box above Part I of Form 720.\nRecordkeeping\nKeep copies of your tax return, records, and accounts of all \ntransactions to show that the correct tax has been paid. Keep \nrecords to support all claims and all exemptions at least 4 \nyears from the latest of the date:\n• The tax became due,\n• You paid the tax, or\n• You filed a claim.\nPenalties and Interest\nIf you receive a notice about a penalty after you file this \nreturn, reply to the notice with an explanation and we will \ndetermine if you meet reasonable-cause criteria. Don't \ninclude an explanation when you file your return.\nTrust fund recovery penalty. If communications, air \ntransportation, and indoor tanning services taxes are \ncollected but not paid to the U.S. Treasury or are willfully not \ncollected, the trust fund recovery penalty may apply. The \npenalty is the full amount of the unpaid tax.\nThe trust fund recovery penalty may be imposed on all \npersons who are determined by the IRS to be responsible for \ncollecting, accounting for, and paying over these taxes, and \nwho acted willfully in not doing so.\nA responsible person can be an officer or employee of a \ncorporation, a partner or employee of a partnership, an \nemployee of a sole proprietorship, an accountant, or a \nvolunteer director/trustee. A responsible person may also \ninclude one who signs checks for the business or otherwise \nhas authority to cause the spending of business funds.\nWillfully means voluntarily, consciously, and intentionally. A \nresponsible person acts willfully if they know the required \nactions aren't taking place.\nAdditional Information\nYou may find the following products helpful when preparing \nForm 720 and any attachments.\n• Pub. 510, Excise Taxes, contains definitions and examples \nthat will help you prepare Form 720. Pub. 510 also contains \ninformation on fuel tax credits and refunds.\n• Pub. 509, Tax Calendars, has deposit and payment due \ndates for federal excise taxes listed in this publication.\n• Notice 2005-4 (fuel tax guidance), 2005-2 I.R.B. 289, at \nIRS.gov/IRB/2005-02_IRB#NOT-2005-4.\n• Notice 2005-24 (sales of gasoline on oil company credit \ncards), 2005-12 I.R.B. 757, at\nIRS.gov/IRB/2005-12_IRB#NOT-2005-24.\n• Notice 2005-62 (biodiesel and aviation-grade kerosene), \n2005-35 I.R.B. 443, at\nIRS.gov/IRB/2005-35_IRB#NOT-2005-62.\nTIP\n2\nInstructions for Form 720 (Rev. 06-2024)\n", "• Notice 2005-80 (LUST, kerosene, claims by credit card \nissuers, and mechanical dye injection), 2005-46 I.R.B. 953, \nat IRS.gov/IRB/2005-46_IRB#NOT-2005-80.\n• Notice 2006-92 (alternative fuels and mixtures), 2006-43 \nI.R.B. 774, at\nIRS.gov/IRB/2006-43_IRB#NOT-2006-92.\n• Notice 2007-97 (alternative fuel and alternative fuel \nmixtures), 2007-49 I.R.B. 1092, at\nIRS.gov/IRB/2007-49_IRB#NOT-2007-97.\n• Notice 2008-110 (biodiesel and cellulosic biofuel), \n2008-51 I.R.B. 1298, at\nIRS.gov/IRB/2008-51_IRB#NOT-2008-110.\n• Notice 2010-68 (Alaska dyed diesel exemption), 2010-44 \nI.R.B. 576, at IRS.gov/IRB/2010-44_IRB#NOT-2010-68.\n• Notice 2012-27 (fractional aircraft), 2012-17 I.R.B. 849, at \nIRS.gov/IRB/2012-17_IRB#NOT-2012-27.\n• Treasury Decision (T.D.) 9670 (tanning tax), 2014-29 I.R.B. \n121, at IRS.gov/IRB/2014-29_IRB#TD-9670.\n• T.D. 9621 (indoor tanning), 2013-28 I.R.B. 49, at \nIRS.gov/IRB/2013-28_IRB#TD-9621.\n• Rev. Rul. 2016-03 (foreign reinsurance), 2016-3 I.R.B. 282, \nat IRS.gov/IRB/2016-03_IRB#RR-2016-03.\n• Rev. Rul. 2018-02 (butane mixture) at IRS.gov/IRB/\n2006-92_IRB#RR-2018-02.\n• Rev. Proc. 2023-34 (inflation adjustments), 2023-48 I.R.B., \nat IRS.gov/IRB/2023-48_IRB#REV-PROC-2023-34.\n• Notice 2023-70 (patient-centered outcomes research \n(PCOR) fee), 2023-45 I.R.B. 12288, at IRS.gov/\nNOT-2023-70.\n• T.D. 9948 (exemption for amounts paid for certain aircraft \nmanagement services) at IRS.gov/IRB/\n2021-06_IRB#TD-9948.\n• Notice 2023-6 (sustainable aviation fuel credit) at \nIRS.gov/pub/irs-drop/n-23-06.pdf.\n• Announcement 2023-18 (stock buy backs) at IRS.gov/pub/\nirs-drop/a-23-18.pdf.\n• Notice 2023-52 (sales of a designated drug during \nstatutory period) at IRS.gov/pub/irs-drop/n-23-52.pdf.\n• Notice 2023-28 (reinstatement of the “Superfund” excise \ntaxes) at IRS.gov/pub/irs-drop/n-23-28.pdf.\n• Rev. Proc. 2022-26 (request a determination that a \nsubstance be added to or removed from the list of taxable \nsubstances) at IRS.gov/IRB/2022-29.\n• Rev. Proc. 2023-20 (modifies the effective date of \nadditions to the list of taxable substances) at IRS.gov/IRB/\n2023-15.\n• Notice 2024-6 (sustainable aviation fuel credit safe \nharbors) at IRS.gov/IRB/2024-02_IRB#NOT-2024-6.\n• Reg-115710-22, page 1070 (Excise Tax on Repurchase of \nCorporate Stock) at IRS.gov/IRB/\n2024-20_IRB#REG-115710-22\nPrivate Delivery Services (PDSs)\nYou can use PDSs designated by the IRS to meet the “timely \nmailing as timely filing/paying” rule for tax returns and \npayments. Go to IRS.gov/PDS for the current list of \ndesignated services. The PDS can tell you how to get written \nproof of the mail date. For the IRS mailing address to use if \nyou are using a PDS, go to IRS.gov/PDSStreetAddresses.\nPDSs can’t deliver items to P\n.O. boxes. You must use \nthe U.S. Postal Service to mail any item to an IRS \nP\n.O. box address.\nCAUTION\n!\nPhotographs of Missing Children\nThe IRS is a proud partner with the National Center for \nMissing & Exploited Children® (NCMEC). Photographs of \nmissing children selected by the Center may appear in \ninstructions on pages that would otherwise be blank. You can \nhelp bring these children home by looking at the photographs \nand calling 1-800-THE-LOST (1-800-843-5678) if you \nrecognize a child.\nSpecific Instructions\nName and Address\nEnter your name, address, and the quarter ending date \n(month and year). If your address changes, check the \naddress change box above Form 720, Part I.\nP\n.O. box. If the post office doesn't deliver mail to the street \naddress and you have a P\n.O. box, show the box number \ninstead of the street address.\nForeign address. Follow the country's practice for entering \nthe postal code. Don't abbreviate the country name.\nEmployer Identification Number (EIN)\nEnter the correct EIN. If you are a one-time filer, you may not \nneed an EIN. See Gas guzzler tax (IRS No. 40), later. If you \ndon't have an EIN, you may apply for one online by going to \nIRS.gov/EIN. You may also apply for an EIN by faxing or \nmailing Form SS-4, Application for Employer Identification \nNumber, to the IRS.\nDisregarded entities and qualified subchapter S subsid-\niaries. Qualified subchapter S subsidiaries (QSubs) and \neligible single-owner disregarded entities are treated as \nseparate entities for excise tax and reporting purposes. \nQSubs and eligible single-owner disregarded entities must \npay and report excise taxes (other than IRS Nos. 31, 51, and \n117), register for most excise tax activities, and claim any \nrefunds, credits, and payments under their EINs. These \nactions can't take place under the owner's taxpayer \nidentification number (TIN). Some QSubs and disregarded \nentities may already have an EIN. However, if you are unsure, \nplease call the IRS Business and Specialty Tax Line at \n800-829-4933.\nGenerally, QSubs and eligible single-owner disregarded \nentities will continue to be treated as disregarded entities for \nother federal tax purposes (other than employment taxes). \nThus, taxpayers filing Form 4136, with Form 1040, U.S. \nIndividual Income Tax Return, or 1040-SR, U.S Tax Return for \nSeniors, can use the owner's TIN. For more information, see \nRegulations section 301.7701-2(c)(2).\nSignature\nForm 720 must be signed by a person authorized by the \nentity to sign this return.\nThird Party Designee\nIf you want to allow an employee of your business, a return \npreparer, or other third party to discuss your Form 720 with \nthe IRS, check the “Yes” box on Form 720 under Third Party \nDesignee. Also, enter the designee's name, phone number, \nand any five digits that person chooses as their personal \nidentification number (PIN).\nInstructions for Form 720 (Rev. 06-2024)\n3\n", "By checking the “Yes” box, you are authorizing the IRS to \nspeak with the designee to answer any questions relating to \nthe processing of, or the information reported on,\nForm 720. You are also authorizing the designee to:\n• Exchange information concerning Form 720 with the IRS, \nand\n• Respond to certain IRS notices that you have shared with \nyour designee relating to Form 720. The IRS won't send \nnotices to your designee.\nYou aren't authorizing the designee to receive any refund \ncheck, bind you to anything (including additional tax liability), \nor otherwise represent you before the IRS. If you want to \nexpand the designee's authority, see Pub. 947, Practice \nBefore the IRS and Power of Attorney.\nThe authorization will automatically expire 1 year from the \ndue date (without regard to extensions) for filing your Form \n720. If you or your designee wants to revoke this \nauthorization, send a written statement of revocation to:\nDepartment of the Treasury\nInternal Revenue Service\nCincinnati, OH 45999\nSee Pub. 947 for more information.\nPaid Preparer Use Only\nA paid preparer must sign Form 720 and provide the \ninformation in the Paid Preparer Use Only section at the end \nof the form if the preparer was paid to prepare the form and \nisn't an employee of the filing entity. The preparer must give \nyou a copy of the form in addition to the copy to be filed with \nthe IRS. If you are a paid preparer, enter your Preparer Tax \nIdentification Number (PTIN) in the space provided. Include \nyour complete address. If you work for a firm, you must also \nenter the firm’s name and the EIN of the firm. However, you \ncan't use the EIN of the tax preparation firm in place of your \nPTIN. You can apply for a PTIN online or by filing Form W-12, \nIRS Paid Preparer Tax Identification Number (PTIN) \nApplication and Renewal. For more information about \napplying for a PTIN online, go to IRS.gov/PTIN.\nPart I\nEnvironmental Taxes\nUse Form 6627, Environmental Taxes, to figure the \nenvironmental taxes on:\n• Domestic petroleum superfund tax, IRS No. 53.\n• Chemicals (other than ODCs), IRS No. 54.\n• Imported chemical substances, IRS No. 17.\n• Imported petroleum products superfund tax, IRS No. 16.\n• Oil spill liability, IRS Nos. 18 and 21.\n• Ozone-depleting chemicals (ODCs), IRS No. 98.\n• Imported products that used ODCs as materials in the \nmanufacture or production of the product, IRS No. 19.\n• The floor stocks tax on ODCs, IRS No. 20 (reported on \nForm 720, Part II).\nAttach Form 6627 to Form 720. The tax rates for these \ntaxes are shown on Form 6627.\nCommunications Taxes\nCommunications Services (IRS No. 22)\nThe tax is 3% of amounts paid for local telephone service \nand teletypewriter exchange service.\nWho Must File\nThe person receiving the payment for communications \nservices must collect and submit the tax and file the return. \nEnter the amount of tax collected or considered collected for \nthe quarter.\nCredits or Refunds\nIf tax is collected and paid over for nontaxable services from \nthe communications tax, the collector may request a credit or \nrefund as described below.\nCollectors. The collector may request a credit or refund only \nif it has repaid the tax to the person from whom the tax was \ncollected, or obtained the consent of that person to the \nallowance of the credit or refund. These requirements also \napply to nontaxable service refunds.\nCollectors using the regular method for deposits. \nCollectors using the regular method for deposits must use \nForm 720-X to request a credit or refund.\nCollectors using the alternative method for deposits. \nCollectors using the alternative method for deposits must \nadjust their separate accounts for the credit or refund. For \nmore information, see Alternative method (IRS Nos. 22, 26, \n27, and 28), later.\nAir Transportation Taxes\nTransportation of Persons by Air (IRS No. 26)\nThe taxes on transportation of persons by air are the \npercentage tax and the domestic segment tax. Add the \npercentage tax and the domestic segment tax to get the total \ntax on transportation of persons by air.\nNote. The percentage and domestic segment taxes don't \napply on a flight if the surtax on fuel used in a fractional \nownership program aircraft is imposed. For more information, \nsee Surtax on any liquid used in a fractional ownership \nprogram aircraft as fuel (IRS No. 13), later.\nWho Must File\nThe person receiving the payment for air transportation \nservices must do all of the following.\n• Collect the tax.\n• Submit the tax.\n• File Form 720 to report the amount of the tax collected, or \nconsidered collected, for the quarter.\nExemption for amounts paid for aircraft management \nservices. Effective December 23, 2017, certain payments \nrelated to the management of private aircraft are exempt from \nthe excise taxes imposed on taxable transportation by air. \nSee Pub. 510.\nPercentage tax. The percentage tax is 7.5% of amounts \npaid for taxable transportation of persons by air.\nDomestic segment tax. For calendar year 2024, the tax on \nthe amount paid for each domestic segment of taxable \ntransportation is $5.00.\nExample. In January 2024, Frank Jones pays $268.00 to \na commercial airline for a flight in January from Washington \nto Chicago with a stopover in Cleveland. The flight has two \nsegments. The price includes the $240 fare and $28.00 \nexcise tax [($240 × 7.5%) + (2 × $5.00)] for which Frank is \n4\nInstructions for Form 720 (Rev. 06-2024)\n", "liable. The airline collects the tax from Frank and submits it to \nthe government.\nCharter flights. If an aircraft is chartered, and the flight \nisn't one where the tax on fuel used in a fractional ownership \nprogram aircraft is imposed, the domestic segment tax for \neach segment of taxable transportation is figured by \nmultiplying the tax by the number of passengers transported \non the aircraft.\nExample. In March 2024, Tim Clark pays $1,145.00 to an \nair charter service to carry seven employees from \nWashington to Detroit with a stopover in Pittsburgh. The flight \nhas two segments. The price includes the $1,000 charter \npayment and $145.00 excise tax [($1,000 × 7.5%) + (2 × \n$5.00 × 7 passengers)] for which Tim is liable. The charter \nservice collects the tax from Tim and submits it to the \ngovernment.\nRural airports. If a segment is to or from a rural airport, \nthe domestic segment tax doesn't apply.\nTransportation of Property by Air (IRS No. 28)\nThe tax is 6.25% of amounts paid for transportation of \nproperty by air. The tax doesn't apply if the surtax on fuel \nused in a fractional ownership program aircraft is imposed. \nSee Surtax on any liquid used in a fractional ownership \nprogram aircraft as fuel (IRS No. 13), later.\nUse of International Air Travel Facilities\n(IRS No. 27)\nFor calendar year 2024, the section 4261 excise tax on any \namount paid for international air transportation, if the \ntransportation begins or ends in the United States, is \ngenerally $22.20. However, a lower rate of tax applies to a \ndomestic segment beginning or ending in Alaska or Hawaii, \nand the tax applies only to departures. For calendar year \n2024, the rate of tax is $11.10.\nCommunications and Air Transportation \nTaxes—Uncollected Tax Report\nA separate report is required to be filed by collecting agents \nof communications services (local and teletypewriter service) \nand air transportation taxes if the person from whom the \nfacilities or services tax (the tax) is required to be collected \n(the taxpayer) refuses to pay the tax, or it's impossible for the \ncollecting agent to collect the tax. The report must contain \nthe name and address of the taxpayer, the type of facility \nprovided or service rendered, the amount paid for the facility \nor service (the amount on which the tax is based), and the \ndate paid.\nRegular method taxpayers. For regular method taxpayers, \nthe report must be filed by the due date of the Form 720 on \nwhich the tax would have been reported.\nAlternative method taxpayers. For alternative method \ntaxpayers, the report must be filed by the due date of the \nForm 720 that includes an adjustment to the separate \naccount for the uncollected tax. See Alternative method (IRS \nNos. 22, 26, 27, and 28), later.\nWhere to file your uncollected tax report. Don't file the \nuncollected tax report with Form 720. Instead, mail the \nreport to:\nDepartment of the Treasury\nInternal Revenue Service\nCincinnati, OH 45999\nFuel Taxes\nFirst taxpayer's report. If you are reporting gallons of \ntaxable fuel that may again be subject to tax, you may need \nto file a first taxpayer's report. The report must contain all the \ninformation as shown in the Model Certificate B in the \nAppendix of Pub. 510.\nThe person who paid the first tax must do all of the \nfollowing.\n• Give a copy of the first taxpayer's report to the buyer.\n• File the first taxpayer's report with Form 720 for the quarter \nfor which the report relates.\n• Enter “EXCISE—FIRST TAXPAYER'S REPORT” across \nthe top of a separate copy of the report, and by the due date \nof Form 720, send the copy to:\nDepartment of the Treasury\nInternal Revenue Service\nCincinnati, OH 45999-0555\nDiesel (IRS No. 60). If you are liable for the diesel fuel tax \non removal at the terminal rack, report these gallons on \nline 60(a). If you are liable for the diesel fuel tax on events \nother than removal at the terminal rack, report these gallons \non line 60(b). If you are liable for the diesel fuel tax because \nyou have produced diesel by blending biodiesel with taxed \ndiesel outside of the bulk transfer/terminal system, report \nthese gallons of biodiesel on line 60(c). If you report gallons \non line 60(c), don't report those gallons on line 60(b).\nMultiply the total number of gallons subject to tax on lines \n60(a), 60(b), and 60(c) by $.244 and make one entry in the \ntax column.\nSee Schedule T. Two-Party Exchange Information \nReporting, later, if applicable.\nDiesel-water emulsion (IRS No. 104). If you are liable for \nthe reduced rate (see below) of tax on a diesel-water \nemulsion removal at the terminal rack or other taxable event, \nreport these gallons on the line for IRS No. 104.\nRequirements. All of the following requirements must be \nmet to be eligible for the reduced rate: (a) the diesel-water \nemulsion must contain at least 14% water; (b) the emulsion \nadditive must be registered by a U.S. manufacturer with the \nEnvironmental Protection Agency (EPA) under the Clean Air \nAct, section 211 (as in effect on March 31, 2003); and (c) the \ntaxpayer must be registered by the IRS. If these requirements \naren't met, you must report the sale, removal, or use of a \ndiesel-water emulsion as diesel.\nIRS Nos. 105, 107, and 119. Tax is imposed at $.001 per \ngallon on removals, entries, and sales of gasoline, diesel, and \nkerosene described as exempt transactions. Multiply the total \nnumber of gallons subject to tax for each fuel by $.001 and \nenter the amount in the tax column for the following IRS Nos.\n• IRS No. 105, dyed diesel, LUST tax.\n• IRS No. 107, dyed kerosene, LUST tax.\n• IRS No. 119, LUST tax, other exempt removals; report \ngasoline blendstocks, kerosene used for a feedstock \npurpose, and diesel or kerosene sold or used in Alaska.\nKerosene (IRS No. 35). If you are liable for the kerosene tax \non removal at the terminal rack (not located at an airport), \nreport these gallons on line 35(a). If you are liable for the \nInstructions for Form 720 (Rev. 06-2024)\n5\n", "kerosene tax on events other than removal at the terminal \nrack, report these gallons of kerosene on line 35(b).\nMultiply the total number of gallons subject to tax on lines \n35(a) and 35(b) by $.244 and make one entry in the tax \ncolumn.\nSee Schedule T. Two-Party Exchange Information \nReporting, later, if applicable.\nKerosene for use in aviation (IRS Nos. 69, 77, and 111). \nGenerally, kerosene is taxed at $.244 per gallon unless a \nreduced rate applies. See Kerosene for Use in Aviation in \nPub. 510, for more details about these reduced rates.\n• If you're liable for kerosene tax on removal directly from a \nterminal into the fuel tank of an aircraft for use in aviation, the \ntax rate is $.219 per gallon. This rate applies to kerosene \nused in noncommercial aviation. This rate can also apply to \nkerosene used in commercial aviation or for nontaxable \naviation uses if the requirements for a further reduced rate \naren't met. Report these gallons on the line for IRS No. 69.\n• If you're liable for kerosene tax on removal directly from a \nterminal into the fuel tank of an aircraft for use in commercial \naviation (other than foreign trade), the tax rate is $.044 per \ngallon. Report these gallons on the line for IRS No. 77. The \nline for IRS No. 77 is only applicable to registered \ncommercial aviation operators (Form 637 \"Y\" Registrant).\n• If you’re liable for kerosene tax on removal directly from a \nterminal into the fuel tank of an aircraft for nontaxable uses, \nthe tax rate is $.001. Report these gallons on the line for IRS \nNo. 111.\nSee Pub. 510 for foreign trade rules.\nNote. Fuel used in a fractional ownership program aircraft is \nalso subject to a surtax of $.141 per gallon. For more \ninformation, see Surtax on any liquid used in a fractional \nownership program aircraft as fuel (IRS No. 13), later.\nOther fuels (IRS No. 79). You are liable for the tax on the \nfuels listed below when they are delivered into the fuel supply \ntank of a motor vehicle or motorboat (or trains for B-100). Use \nthe following table to determine the tax for each gallon. Fill in \nthe number of gallons and the appropriate rate in the Rate \ncolumn on the line for IRS No. 79. If more than one rate \napplies, leave the Rate column blank and attach a schedule \nshowing the rates and number of gallons taxed at each rate.\nFuel\nTax Rate\nper Gallon\nQualified—\nEthanol produced from coal\n. . . . . . . . . . . . . . . . .\n$.184\nMethanol produced from coal\n. . . . . . . . . . . . . . . .\n.184\nPartially exempt—\nEthanol produced from natural gas\n. . . . . . . . . . . . .\n.114\nMethanol produced from natural gas\n. . . . . . . . . . . .\n.0925\nB-100 (100% biodiesel)\n. . . . . . . . . . . . . . . . . . . . . .\n.244\nLiquefied gas derived from biomass . . . . . . . . . . . . . .\n.184\nOther fuels not shown . . . . . . . . . . . . . . . . . . . . . . .\n.184\nGasoline (IRS No. 62). If you are liable for the gasoline tax \non removal at the terminal rack, report these gallons on \nline 62(a). If you are liable for the gasoline tax on events other \nthan removal at the terminal rack, report these gallons on \nline 62(b). If you are liable for the gasoline tax because you \nhave blended alcohol with taxed gasoline outside of the bulk \ntransfer/terminal system, report these gallons of alcohol on \nline 62(b).\nMultiply the total number of gallons subject to tax on lines \n62(a) and 62(b) by $.184. Combine the tax for lines 62(a) and \n62(b) and make one entry in the tax column.\nSee Schedule T. Two-Party Exchange Information \nReporting, later, if applicable.\nSurtax on any liquid used in a fractional ownership pro-\ngram aircraft as fuel (IRS No. 13). Fuel used in a fractional \nownership program aircraft, as defined below, after March 31, \n2012, is subject to a surtax of $.141 per gallon. The fractional \nownership program manager is liable for the surtax. If you are \nliable, report these gallons on the line for IRS No. 13.\nThe surtax applies in addition to any other taxes imposed \non the removal, entry, use, or sale of the fuel. If the surtax is \nimposed, the flight isn't considered commercial aviation. \nInstead, the tax on the fuel used in the flight is imposed at the \nnoncommercial aviation rate of $.219 per gallon (IRS No. 69).\nIf the surtax is imposed, the following taxes don't apply.\n• Transportation of persons by air (IRS No. 26).\n• Transportation of property by air (IRS No. 28).\n• Use of international air travel facilities (IRS No. 27).\nFractional ownership aircraft program is a program \nunder which:\n• A single fractional ownership program manager provides \nfractional ownership program management services on \nbehalf of the fractional owners;\n• There are one or more fractional owners per fractional \nprogram aircraft, with at least one fractional program aircraft \nhaving more than one owner;\n• For at least two fractional program aircraft, none of the \nownership interests in the aircraft are less than the minimum \nfractional ownership interest or held by the program \nmanager;\n• There exists a dry-lease aircraft exchange arrangement \namong all of the fractional owners; and\n• There are multi-year program agreements covering the \nfractional ownership, fractional ownership program \nmanagement services, and dry-lease aircraft exchange \naspects of the program.\nFractional program aircraft. Any aircraft that, in any \nfractional ownership aircraft program, is listed as a fractional \nprogram aircraft in the management specifications issued to \nthe manager of such program by the Federal Aviation \nAdministration under subpart K of part 91, title 14, Code of \nFederal Regulations, and is registered in the United States.\nFractional program aircraft aren't considered used for \ntransportation of a qualified fractional owner, or on account of \nsuch qualified fractional owner, when they are used for flight \ndemonstration, maintenance, or crew training. In such \nsituations, the flight isn't commercial aviation. Instead, the tax \non the fuel used in the flight is imposed at the noncommercial \naviation rate.\nFractional owner. Any person owning any interest \n(including the entire interest) in a fractional program aircraft.\nDry-lease aircraft exchange. An agreement, documented \nby the written program agreements, under which the \nfractional program aircraft are available, on an as-needed \nbasis without crew, to each fractional owner.\nSpecial rule relating to deadhead service. A fractional \nprogram aircraft won't be considered to be used on account \nof a qualified fractional owner when it's used in deadhead \nservice and a person other than a qualified fractional owner is \nseparately charged for such service.\n6\nInstructions for Form 720 (Rev. 06-2024)\n", "More information. See section 4043 for more information \non the surtax.\nAviation gasoline (IRS No. 14). Aviation gasoline is taxed \nat the rate shown on Form 720.\nAlso, a surtax of $.141 per gallon applies on fuel used in \nan aircraft which is part of a fractional ownership program.\nFor further information on fractional ownership program \naircraft, see Surtax on any liquid used in a fractional \nownership program aircraft as fuel (IRS No. 13), earlier.\nAlternative fuel (IRS Nos. 112, 118, and 120–124). \nAlternative fuel is any liquid other than gas oil, fuel oil, or any \nproduct taxable under section 4081. You are liable for tax on \nalternative fuel delivered into the fuel supply tank of a motor \nvehicle or motorboat, or on certain bulk sales. Report the tax \non the line for the IRS No. listed in the following table.\nAlternative Fuel\nIRS No.\nLiquefied petroleum gas (LPG)\n112\n“P Series” fuels\n118\nCompressed natural gas (CNG)\n120\nLiquefied hydrogen\n121\nFischer-Tropsch process liquid fuel from coal \n(including peat)\n122\nLiquid fuel derived from biomass\n123\nLiquefied natural gas (LNG)\n124\nFor sales or uses after 2015, the following gasoline gallon \nequivalent (GGE) or diesel gallon equivalent (DGE) applies.\n• LPG (includes propane, pentane, or mixtures of those \ngases), taxed at $.183 per GGE, has a GGE of 5.75 pounds \nor 1.353 gallons of LPG.\n• LNG, taxed at $.243 per DGE, has a DGE of 6.06 pounds \nor 1.71 gallons of LNG.\n• CNG, taxed at $.183 per GGE, has a GGE of 5.66 pounds \nor 123.57 cubic feet of CNG.\nExample. 10,000 gallons of LNG ÷ 1.71 = 5,848 DGE x \n$.243 = $1,421.06 tax.\nRetail Tax\nTruck, Trailer, and Semitrailer Chassis and Bodies, \nand Tractors (IRS No. 33)\nThe tax is 12% of the sales price on the first retail sale of \neach unit. The tax applies to:\n• Truck chassis and bodies, except truck chassis and bodies \nsuitable for use with a vehicle with a gross vehicle weight \n(GVW) of 33,000 pounds or less;\n• Trailer and semitrailer chassis and bodies, except trailer \nand semitrailer chassis and bodies suitable for use with a \nvehicle with a GVW of 26,000 pounds or less; and\n• Tractors of the kind chiefly used for highway transportation \nin combination with a trailer or semitrailer, except tractors that \nhave a GVW of 19,500 pounds or less and a gross combined \nweight of 33,000 pounds or less.\nGenerally, gross combined weight means the weight of a \ntractor and the weight of its trailer(s).\nThe tax imposed on parts and accessories sold on or in \nconnection with the units listed above and the tax imposed \non the separate purchase of parts and accessories for the \nunits listed above don't apply to an idling reduction device, \ndescribed next, or to insulation that has an R value of at least \nR35 per inch.\nIdling reduction device. Any device or system of devices \nthat provides the tractor with services, such as heat, air \nconditioning, and electricity, without the use of the main drive \nengine while the tractor is temporarily parked or stationary. \nThe device must be affixed to the tractor and determined by \nthe Administrator of the EPA, in consultation with the \nSecretary of Energy and Secretary of Transportation, to \nreduce idling while parked or stationary.\nFigure the tax for each vehicle sold and enter the total for \nthe quarter on the line for IRS No. 33.\nGross vehicle weight. The gross vehicle weight (GVW) \nmeans the maximum total weight of a loaded vehicle. \nGenerally, this maximum total weight is the GVW rating \nprovided by the manufacturer or determined by the seller of \nthe completed article. The seller's GVW rating must be \ndetermined for excise tax purposes on the basis of the \nstrength of the chassis frame and the axle capacity and \nplacement. The seller may not take into account any readily \nattachable components (such as tires or rim assemblies) in \ndetermining the GVW. See Regulations section \n145.4051-1(e)(3) for more information.\nThe following four classifications of truck body types meet \nthe suitable-for-use standard and will be excluded from the \nretail excise tax.\n• Platform truck bodies 21 feet or less in length.\n• Dry freight and refrigerated truck van bodies 24 feet or less \nin length.\n• Dump truck bodies with load capacities of 8 cubic yards or \nless.\n• Refuse packer truck bodies with load capacities of 20 \ncubic yards or less.\nSection 4051(d) tire credit. A tax credit may be claimed \nequal to the amount of tax that has been imposed on each \ntire that is sold on or in connection with the first retail sale of a \ntaxable vehicle reported on IRS No. 33. Claim the section \n4051(d) tire credit on Schedule C, line 14a.\nShip Passenger Tax\nTransportation by water (IRS No. 29). A tax is imposed on \nthe operator of commercial ships. The tax is $3 for each \npassenger on a commercial passenger ship that has berth or \nstateroom accommodations for at least 17 passengers if the \ntrip is over 1 or more nights. A voyage extends “over 1 or \nmore nights” if it lasts longer than 24 hours. The tax also \napplies to passengers on any commercial ship that transports \npassengers engaged in gambling aboard the ship beyond the \nterritorial waters of the United States. Enter the number of \npassengers for the quarter on the line for IRS\nNo. 29.\nOther Excise Tax\nObligations not in registered form (IRS No. 31). For \nobligations issued during the quarter, enter the principal \namount of the obligation multiplied by the number of calendar \nyears (or portion thereof) during the period beginning on the \nissue date and ending on the maturity date on the line for IRS \nNo. 31.\nInstructions for Form 720 (Rev. 06-2024)\n7\n", "Foreign Insurance Taxes\nPolicies issued by foreign insurers (IRS No. 30). Enter \nthe amount of premiums paid during the quarter on policies \nissued by foreign insurers. Multiply the premiums paid by the \nrates listed on Form 720 and enter the total for the three \ntypes of insurance on the line for IRS No. 30.\nSection 4371(3) tax on foreign reinsurance premiums \nno longer applies. The 1% tax doesn’t apply to premiums \npaid on a policy of reinsurance issued by one foreign \nreinsurer to another foreign insurer or reinsurer, under the \nsituations described in Rev. Rul. 2008-15, 2008-12 I.R.B. \n633. See Rev. Rul. 2016-03, 2016-3 I.R.B. 282, available at \nIRS.gov/IRB/2016-03_IRB#RR-2016-03.\nWho must file. The person who pays the premium to the \nforeign insurer (or to any nonresident person such as a \nforeign broker) must pay the tax and file the return. \nOtherwise, any person who issued or sold the policy, or who \nis insured under the policy, is required to pay the tax and file \nthe return.\nTreaty-based return positions under section 6114. \nForeign insurers and reinsurers who take the position that a \ntreaty of the United States overrules, or otherwise modifies, \nan Internal Revenue law of the United States must disclose \nsuch position. This disclosure must be made once a year on \na statement which must report the payments of premiums \nthat are exempt from the excise tax on policies issued by \nforeign insurers for the previous calendar year. This \nstatement is filed with the first quarter Form 720, which is due \nbefore May 1 of each year.\nYou may be able to use Form 8833, Treaty-Based Return \nPosition Disclosure Under Section 6114 or 7701(b), as a \ndisclosure statement.\nAt the top of Form 720, enter “Section 6114 Treaty.” If you \nhave no other transactions reportable on Form 720, complete \nForm 720 as follows.\n1. If this is your final return, check the Final return box.\n2. Enter “None” on lines 1 and 3.\n3. Sign the return.\nYou need an EIN to file Form 720. If you don't have an EIN, \nsee Employer Identification Number (EIN), earlier.\nWhere to file your treaty-based return positions under \nsection 6114. All filers should mail Form 720 with the \nattached Form 8833 or disclosure statement to the address \nlisted under Where To File, earlier. See the Caution under \nPrivate Delivery Services (PDSs), earlier.\nManufacturers Taxes\nDon't include the excise tax on coal in the sales price \nwhen determining which tax rate to use for IRS Nos. \n36, 37, 38, and 39.\nUnderground mined coal (IRS Nos. 36 and 37). The tax \non underground mined coal is the lower of $1.10 per ton or \n4.4% of the sales price. Enter on the line for IRS No. 36 the \nnumber of tons of underground mined coal sold at $25 or \nmore per ton. Enter on the line for IRS No. 37 the total sales \nprice for all sales of underground mined coal sold at a selling \nprice of less than $25 per ton.\nSurface mined coal (IRS Nos. 38 and 39). The tax on \nsurface mined coal is the lower of $.55 per ton or 4.4% of the \nsales price. Enter on the line for IRS No. 38 the number of \ntons of surface mined coal sold at $12.50 or more per ton. \nCAUTION\n!\nEnter on the line for IRS No. 39 the total sales price for all \nsales of surface mined coal sold at a selling price of less than \n$12.50 per ton.\nTaxable tires (IRS Nos. 108, 109, and 113). A tax is \nimposed on taxable tires sold by the manufacturer, producer, \nor importer at the rate of $.0945 ($.04725 in the case of a \nbias ply tire or super single tire) for each 10 pounds of the \nmaximum rated load capacity over 3,500 pounds. Figure the \ntax for each tire sold in each category, as shown in the \nfollowing chart, and enter the total for the quarter on the line \nfor IRS No. 108, 109, or 113. Enter the number of tires for \neach IRS No.\nIRS No.\nTaxable Tire Category\nRate (for each 10 \npounds of the \nmaximum rated load \ncapacity over 3,500 \npounds)\n108\nTaxable tires other than \nbias ply or super single \ntires\n$.0945\n109\nTaxable tires, bias ply or \nsuper single tires (other \nthan super single tires \ndesigned for steering)\n.04725\n113\nTaxable tires, super \nsingle tires designed for \nsteering\n.0945\nA taxable tire is any tire of the type used on highway \nvehicles if wholly or partially made of rubber and if marked \naccording to federal regulations for highway use. A bias ply \ntire is a pneumatic tire on which the ply cords that extend to \nthe beads are laid at alternate angles substantially less than \n90 degrees to the centerline of the tread. A super single tire is \na tire greater than 13 inches in cross section width designed \nto replace two tires in a dual fitment, but doesn't include any \ntire designed for steering.\nGas guzzler tax (IRS No. 40). Use Form 6197, Gas \nGuzzler Tax, to figure the liability for this tax. Attach\nForm 6197 to Form 720. The tax rates for the gas guzzler tax \nare shown on Form 6197.\nOne-time filing. If you import a gas guzzling automobile, \nyou may be eligible to make a one-time filing of Form 720 and \nForm 6197 if you meet all of the following conditions.\n• You don't import gas guzzling automobiles in the course of \nyour trade or business.\n• You aren't required to file Form 720 reporting excise taxes \nfor the calendar quarter, except for a one-time filing.\nFollow the steps below to make a one-time filing.\n1. File Form 720 for the quarter in which you incur liability \nfor the tax. See When To File, earlier.\n2. Pay the tax with Form 720. No deposits are required.\n3. If you are an individual and don't have an EIN, enter \nyour social security number (SSN) or individual taxpayer \nidentification number (ITIN) on Form 720 and Form 720-V, \nPayment Voucher, in the space for the EIN.\n4. Check the one-time filing box on the line for the gas \nguzzler tax.\nVaccine taxes (IRS No. 97). A tax is imposed on the sale or \nuse of a vaccine manufactured, produced, or entered into the \nUnited States at $.75 per dose if it:\n8\nInstructions for Form 720 (Rev. 06-2024)\n", "• Contains diptheria toxoid, tetanus toxoid, pertussis \nbacteria, extracted or partial cell bacteria, specific pertussis \nantigens, or polio virus;\n• Is against measles, mumps, rubella, hepatitis A, hepatitis \nB, chicken pox, rotavirus gastroenteritis, or human \npapillomavirus;\n• Is any HIB (haemophilus influenza type B) vaccine;\n• Is any meningococcal vaccine;\n• Is any conjugate vaccine against streptococcus \npneumonia; or\n• Any trivalent vaccine against seasonal influenza or any \nother vaccine against seasonal influenza.\nThe effective date for the tax on any other vaccine against \nseasonal influenza is the later of August 1, 2013, or the date \nthe Secretary of the Department of Health and Human \nServices lists a vaccine against seasonal influenza for \npurposes of compensation for any vaccine-related injury or \ndeath through the Vaccine Injury Compensation Trust Fund.\nIf any taxable vaccine is combined with one or more \nadditional taxable vaccines, then the tax is imposed on each \nvaccine included in the combination.\nExample. MMR contains three taxable vaccines: \nmeasles, mumps, and rubella. The tax per dose on MMR is \n$2.25 (3 x $.75).\nAdd the tax for each taxable vaccine and enter the total \ntax on the line for IRS No. 97.\nPart II\nPatient-centered outcomes research (PCOR) fee (IRS \nNo. 133). The PCOR fee is imposed on issuers of specified \nhealth insurance policies (section 4375) and plan sponsors of \napplicable self-insured health plans (section 4376) for policy \nand plan years ending on or after October 1, 2012. Generally, \nreferences to taxes on Form 720 include this fee.\nSpecified health insurance policies. For issuers of \nspecified health insurance policies, the fee for a policy year \nending on or after October 1, 2023, but before October 1, \n2024, is $3.22 (line 133(b)) ($3.00 for a policy year ending on \nor after October 1, 2022, but before October 1, 2023 \n(line 133(a)), multiplied by the average number of lives \ncovered under the policy for that policy year. Generally, \nissuers of specified health insurance policies must use one of \nthe following four alternative methods to determine the \naverage number of lives covered under a policy for the policy \nyear.\n1. The actual count method.\n2. The snapshot method.\n3. The member months method.\n4. The state form method.\nApplicable self-insured health plans. For plan sponsors \nof applicable self-insured health plans, the fee for a plan year \nending on or after October 1, 2023, but before October 1, \n2024, is $3.22 (line 133(d)) ($3.00 for a policy year ending on \nor after October 1, 2022, but before October 1, 2023 \n(line 133(c)), multiplied by the average number of lives \ncovered under the plan for that plan year. Generally, plan \nsponsors of applicable self-insured health plans must use \none of the following three alternative methods to determine \nthe average number of lives covered under a plan for the plan \nyear.\n1. Actual count method.\n2. Snapshot method.\n3. Form 5500 method.\nReporting and paying the fee. File Form 720 annually to \nreport and pay the fee on the second quarter Form 720 no \nlater than July 31 of the calendar year immediately following \nthe last day of the policy year or plan year to which the fee \napplies. Because the rate used to determine the fee varies \nfrom year to year, you should determine the fee using the \ninstructions for the second quarter Form 720. If you file Form \n720 only to report the fee, don't file Form 720 for the first, \nthird, or fourth quarter of the year. If you file Form 720 to \nreport quarterly excise tax liability for the first, third, or fourth \nquarter of the year (for example, filers reporting the foreign \ninsurance tax (IRS No. 30), don't make an entry on the line for \nIRS No. 133 on those filings).\nDeposits aren't required for this fee, so issuers and plan \nsponsors aren't required to pay the fee using EFTPS. \nHowever, if the fee is paid using EFTPS, the payment should \nbe applied to the second quarter. See Electronic deposit \nrequirement under Payment of Taxes, later.\nReport the average number of lives covered in column (a). \nApply the applicable rate ((b) Rate for avg. covered life) and \nenter the fee in column (c).\nCombine the fees for specified health insurance policies \nand applicable self-insured health plans and enter the total in \nthe tax column on the line for IRS No. 133.\nMore information. For more information, including \nmethods for calculating the average number of lives covered, \nsee sections 4375, 4376, and 4377.\nSport fishing equipment (other than fishing rods and \nfishing poles) (IRS No. 41). The tax on sport fishing \nequipment is 10% of the sales price. The tax is paid by the \nmanufacturer, producer, or importer. Taxable articles include \nreels, fly fishing lines (and other lines not over 130 pounds \ntest), fishing spears, spear guns, spear tips, terminal tackle, \nfishing supplies and accessories, and any parts or \naccessories sold on or in connection with these articles. See \nPub. 510 for a complete list of taxable articles. Add the tax on \neach sale during the quarter and enter the total on the line for \nIRS No. 41.\nFishing rods and fishing poles (IRS No. 110). The tax on \nfishing rods and fishing poles (and component parts) taxed at \na rate of 10% will have a maximum tax of $10 per article. The \ntax is paid by the manufacturer, producer, or importer. Add \nthe tax on each sale during the quarter and enter the total on \nthe line for IRS No. 110.\nElectric outboard motors (IRS No. 42). The tax on an \nelectric outboard motor is 3% of the sales price. The tax is \npaid by the manufacturer, producer, or importer. Add the tax \non each sale during the quarter and enter the total on the line \nfor IRS No. 42.\nFishing tackle boxes (IRS No. 114). The tax on fishing \ntackle boxes is 3% of the sales price. The tax is paid by the \nmanufacturer, producer, or importer. Add the tax on each sale \nduring the quarter and enter the total on the line for IRS No. \n114.\nBows, quivers, broadheads, and points (IRS No. 44). \nThe tax on bows is 11% of the sales price. The tax is paid by \nthe manufacturer, producer, or importer. It applies to bows \nhaving a peak draw weight of 30 pounds or more. The tax is \nalso imposed on the sale of any part or accessory suitable for \ninclusion in or attachment to a taxable bow and any quiver, \nbroadhead, or point suitable for use with arrows described \nInstructions for Form 720 (Rev. 06-2024)\n9\n", "below. Add the tax on each sale during the quarter and enter \nthe total on the line for IRS No. 44.\nArrow shafts (IRS No. 106). The tax on arrow shafts is \nincreased to $0.62 per arrow shaft. The tax is paid by the \nmanufacturer, producer, or importer of any arrow shaft \n(whether sold separately or incorporated as part of a finished \nor unfinished product) of a type used in the manufacture of \nany arrow which after its assembly meets either of the \nfollowing conditions.\n• It measures 18 inches or more in overall length.\n• It measures less than 18 inches in overall length but is \nsuitable for use with a taxable bow, described earlier.\nExemption for certain wooden arrows. The tax doesn't \napply to any shaft made of all natural wood with no \nlaminations or artificial means of enhancing the spine of such \nshaft (whether sold separately or incorporated as part of a \nfinished or unfinished product) and used in the manufacture \nof any arrow which after its assembly meets both of the \nfollowing conditions.\n• It measures 5/16 of an inch or less in diameter.\n• It isn't suitable for use with a taxable bow, described \nearlier.\nAdd the tax on each sale during the quarter and enter the \ntotal on the line for IRS No. 106.\nIndoor Tanning Services Tax\nIndoor tanning services (IRS No. 140). The tax on indoor \ntanning service is 10% of the amount paid for that service. \nThe tax is paid by the person paying for the indoor tanning \nservice and is collected by the person receiving payment for \nthe indoor tanning services.\nWho must file. The person receiving the payment for indoor \ntanning services (collector) must collect and remit the tax and \nfile the return. If the tax isn't collected for any reason, the \ncollector is liable for the tax.\nDefinition of indoor tanning services. Indoor tanning \nservice means a service employing any electronic product \ndesigned to incorporate one or more ultraviolet lamps and \nintended for the irradiation of an individual by ultraviolet \nradiation, with wavelengths in air between 200 and 400 \nnanometers, to induce skin tanning. The term doesn't include \nphototherapy service performed by, and on the premises of, a \nlicensed medical professional (such as a dermatologist, \npsychologist, or registered nurse). See Regulations section \n49.5000B-1 for more information and special rules for \nqualified physical fitness facilities, undesignated payment \ncards, and bundled payments.\nEnter the amount of indoor tanning services tax collected \n(or due for failing to collect the tax) for the quarter on the line \nfor IRS No. 140.\nOther Part II Taxes\nInland waterways fuel use tax (IRS No. 64). If you are \nliable for the inland waterways fuel use tax, report the number \nof gallons subject to tax on the line for IRS No. 64. Certain \nfuels must also be reported under IRS No. 125 (discussed \nnext).\nThe inland waterways fuel use tax applies at the rate \nlisted on Form 720. This is in addition to all other \ntaxes imposed on the sale or use of the fuel.\nLeaking underground storage tank (LUST) tax on inland \nwaterways fuel use (IRS No. 125). The LUST tax must be \nCAUTION\n!\npaid on any liquid fuel used on inland waterways that isn't \nsubject to LUST tax under section 4041(d) or 4081. For \nexample, gallons of Bunker C residual fuel oil must be \nreported under both IRS Nos. 64 and 125.\nSection 40 fuels (IRS No. 51). An excise tax is imposed \n(recaptured) if you claim the second generation biofuel \nproducer credit and you don't use the fuel for the purposes \ndescribed under Qualified Second Generation Biofuel \nProduction in the Instructions for Form 6478, Biofuel \nProducer Credit. When recapturing, you must pay a tax on \neach gallon of second generation biofuel at the rate you used \nto figure the credit.\nThe tax rate for second generation biofuel is $1.01 per \ngallon. Fill in the number of gallons and the appropriate rate \nin the Rate column on the line for IRS No. 51.\nBiodiesel sold as, but not used as, fuel (IRS No. 117). \nYou must pay a tax (recapture) on each gallon of biodiesel or \nrenewable diesel on which a credit was claimed at the rate \nused to figure the credit if you:\n• Use it (including a mixture) other than as a fuel;\n• Buy it at retail and use it to create a mixture;\n• Separate it from a mixture; or\n• Use agri-biodiesel on which the small agri-biodiesel \nproducer credit was claimed for a use not described under \nQualified Agri-Biodiesel Production in the Instructions for \nForm 8864, Biodiesel, Renewable Diesel, or Sustainable \nAviation Fuels Credit.\nThe tax is $1.00 per gallon of biodiesel, agri-biodiesel, and \nrenewable diesel. An additional $.10 is added if the \nagri-biodiesel benefited from the small agri-biodiesel \nproducer credit. Fill in the number of gallons and the \nappropriate rate in the Rate column on the line for IRS No. \n117. If more than one rate applies, leave the Rate column \nblank and attach a schedule showing the rates and number \nof gallons taxed at each rate.\nFloor Stocks Tax\nOzone-depleting chemicals floor stocks tax (IRS No. \n20). Use Form 6627 to figure the liability for this tax. Enter \nthe amount from Form 6627, Part IV, line 4, column (d), on \nthe line for IRS No. 20. Attach Form 6627 to the Form 720 \nthat is due July 31 of each year.\nExcise Tax on Repurchase of Corporate Stock\nIRS No. 150. No regulations have been issued requiring the \nreporting, nor payment, of this tax. Don’t report a liability on \nthe line for IRS No. 150 until further notice. See IRB 2024-20.\nSales of Designated Drugs During Statutory \nPeriods\nIRS No. 142. Section 5000D imposes an excise tax on the \nsale by the manufacturer, producer, or importer of any \ndesignated drug during a day that falls within a period \ndescribed in section 5000D(b). Under proposed regulations, \nREG-11669-23, (also see Notice 2023-52), you’ll be required \nto report any section 5000D drug tax liability on your Form \n720.\nThese proposed regulations, once adopted as final \nregulations in a Treasury Decision (TD) published in the \nFederal Register, will apply to calendar quarters beginning on \nor after October 1, 2023. You may rely on these proposed \nregulations for your returns beginning on October 1, 2023 \n(4th quarter), and before the date the TD is published.\n10\nInstructions for Form 720 (Rev. 06-2024)\n", "Since the TD may not be published timely by the due date \nof your Form 720 return, you may be required to file Form \n720-X, Amended Quarterly Federal Excise Tax Return, once \nthe TD is published to report revisions to your originally \nreported section 5000D liability.\nPart III\nLine 4. Report on Form 720, line 4, the total claims from \nSchedule C, line 15. See Schedule C. Claims, later.\nLine 6. Include on line 6 the amount from line 11 of your \nprevious return that you applied to this return and the amount \nfrom Form 720-X, line 5b.\nNote. Include on line 6 of your next return the amount from \nline 11 you want to have applied to that return.\nIf you owe other federal tax, interest, or penalty, the \noverpayment on line 11 and line 7 will first be applied \nto the unpaid amounts.\nLine 10. If line 3 is more than line 9, enter the difference on \nline 10. You don't have to pay if line 10 is under $1.00.\nYou may pay the amount shown on line 10 by EFTPS, \ncheck or money order, or, if filing electronically, electronic \nfunds withdrawal (direct debit). If you pay by EFTPS or direct \ndebit, don't file Form 720-V.\nIf you don't deposit as required and, instead, pay the \ntaxes with Form 720, you may be subject to a penalty.\nPayment of Taxes\nGenerally, semimonthly deposits of excise taxes are required. \nA semimonthly period is the first 15 days of a month (the \nfirst semimonthly period) or the 16th through the last day of a \nmonth (the second semimonthly period).\nHowever, no deposit is required for the situations listed \nbelow. The taxes are payable with the return.\n• The net liability for taxes listed on Form 720, Part I, doesn't \nexceed $2,500 for the quarter.\n• The gas guzzler tax is being paid on a one-time filing. See \nGas guzzler tax (IRS No. 40), earlier.\n• The PCOR fee is being paid with a second quarter Form \n720. See Patient-centered outcomes research (PCOR) fee \n(IRS No. 133), earlier.\n• The liability is for taxes listed on Form 720, Part II, except \nthe floor stocks tax, which generally requires a single deposit.\nSpecial rule for deposits of taxes in September 2024. If \nyou are required to make deposits, see the chart below. The \nspecial rule doesn't apply to taxes not required to be \ndeposited (see Payment of Taxes, earlier). See Regulations \nsections 40.6302(c)-2 and 40.6302(c)-3 for rules to figure the \nnet tax liability for the deposits due in September.\nCAUTION\n!\nCAUTION\n!\nAdditional Deposit of Taxes in September 2024\nType of Tax \nFor the period \nBeginning on\nEnding on \nDue Date \nRegular \nmethod taxes \nSept. 16\nSept. 26\nSept. 27\nAlternative \nmethod taxes \n(IRS Nos. 22, \n26, 27, and 28) \n(based on \namounts billed)\nSept. 1\nSept. 11\nSept. 27\nUsing the regular method: For the remaining days in \nSeptember (27–30), make your deposits by the 11th \nday of October. Using the alternative method: For the \nremaining days in September (12–30), please see Pub. 509 \nfor deposit dates.\nHow To Make Deposits\nTo avoid a penalty, make your deposits timely and don't mail \nyour deposits directly to the IRS. Records of your deposits \nwill be sent to the IRS for crediting to your accounts.\nElectronic deposit requirement. You must deposit all \ndepository taxes (such as excise tax, employment tax, or \ncorporate income tax) by electronic funds transfer.\nDepositing on time. For EFTPS deposits to be on time, \nyou must initiate the transaction at least 1 day before the date \nthe deposit is due (before 8:00 p.m. Eastern time).\nIf a deposit is due on a day that isn't a business day or \nlegal holiday, see When To Make Deposits, later. The term \n“legal holiday” means any legal holiday in the District of \nColumbia.\nSame-day wire payment option. If you fail to submit a \ndeposit transaction on EFTPS by 8:00 p.m. Eastern time the \nday before the date a deposit is due, you can still make your \ndeposit on time by using the Federal Tax Collection Service \n(FTCS). To use the same-day wire payment method, you will \nneed to make arrangements with your financial institution \nahead of time. Please check with your financial institution \nregarding availability, deadlines, and costs. Your financial \ninstitution may charge you a fee for payments made this way. \nTo learn more about the information you will need to provide \nyour financial institution to make a same-day wire payment, \ngo to IRS.gov/SameDayWire.\nYou will automatically be enrolled in EFTPS when you \napply for an EIN. You will receive a separate mailing \ncontaining instructions for activating your EFTPS \nenrollment after you receive your EIN.\nWhen To Make Deposits\nThere are two methods for determining deposits: the regular \nmethod and the alternative method.\nThe regular method applies to all taxes on Form 720, Part \nI, except for communications and air transportation taxes if \ndeposits are based on amounts billed or tickets sold, rather \nthan on amounts actually collected. See Alternative method \n(IRS Nos. 22, 26, 27, and 28) below.\nIf you are depositing more than one tax under a method, \ncombine all the taxes under the method and make one \ndeposit for the semimonthly period.\nCAUTION\n!\nTIP\nInstructions for Form 720 (Rev. 06-2024)\n11\n", "Regular method. The deposit of tax for a semimonthly \nperiod is due by the 14th day following that period. Generally, \nthis is the 29th day of a month for the first semimonthly period \nand the 14th day of the following month for the second \nsemimonthly period. If the 14th or the 29th day falls on a \nSaturday, Sunday, or legal holiday, you must make the \ndeposit by the immediately preceding day that isn't a \nSaturday, Sunday, or legal holiday.\nAlternative method (IRS Nos. 22, 26, 27, and 28). \nDeposits of communications and air transportation taxes may \nbe based on taxes included in amounts billed or tickets sold \nduring a semimonthly period instead of on taxes actually \ncollected during the period. Under the alternative method, the \ntax included in amounts billed or tickets sold during a \nsemimonthly period is considered collected during the first 7 \ndays of the second following semimonthly period. The \ndeposit of tax is due by the third business day after the \nseventh day of that period.\nExample. The tax included in amounts billed or tickets \nsold for the period June 16–30, 2024, is considered collected \nfrom July 16–22, 2024, and must be deposited by July 25, \n2024.\nTo use the alternative method, you must keep separate \naccounts of the tax included in amounts billed or tickets sold \nduring the month and report on Form 720 the tax included in \namounts billed or tickets sold and not the amount of tax that \nis actually collected. For example, amounts billed in \nDecember, January, and February are considered collected \nduring January, February, and March and are reported on \nForm 720 as the tax for the first quarter of the calendar year.\nThe separate account for each month must reflect:\n1. All items of tax included in amounts billed or tickets \nsold during the month, and\n2. Other items of adjustment relating to tax for prior \nmonths (within the statute of limitations on credits or refunds).\nThe separate account for any month can't include an \nadjustment resulting from a refusal to pay or inability to \ncollect unless the refusal has been reported to the IRS. See \nCommunications and Air Transportation Taxes—Uncollected \nTax Report, earlier.\nThe net tax liability that is considered collected during the \nsemimonthly period must be either:\n• The net amount of tax reflected in the separate account for \nthe corresponding semimonthly period of the preceding \nmonth, or\n• One-half of the net amount of tax reflected in the separate \naccount for the preceding month.\nAmount To Deposit\nDeposits of taxes for a semimonthly period must be at least \n95% of the amount of net tax liability for that period, unless \nthe safe harbor rule applies. See Safe Harbor Rule, later.\nThe net tax liability for a semimonthly period is the total \nliability for the period minus any claims allowed on \nSchedule C for the period. Net tax liability for a semimonthly \nperiod may be figured by dividing the net tax liability for the \nmonth by 2, provided this method of computation is used for \nall semimonthly periods in the calendar quarter.\nThe net tax liability for a semimonthly period isn't \nreduced by any amounts from Form 720-X.\nCAUTION\n!\nSafe Harbor Rule\nThe safe harbor rule applies separately to deposits under the \nregular method and the alternative method. Persons who \nfiled Form 720 for the lookback quarter (the second calendar \nquarter preceding the current quarter) are considered to \nmeet the semimonthly deposit requirement if the deposit for \neach semimonthly period in the current quarter is at least 1/6 \n(16.67%) of the net tax liability reported for the lookback \nquarter.\nFor the semimonthly period for which the additional \ndeposit is required (September 1–11 and 16–26), the \nadditional deposit must be at least 11/90 (12.23%) of the net \ntax liability reported for the lookback quarter. Also, the total \ndeposit for that semimonthly period must be at least 1/6 \n(16.67%) of the net tax liability reported for the lookback \nquarter.\nExceptions. The safe harbor rule doesn't apply to the \nfollowing quarters.\n• The first and second quarters beginning on or after the \neffective date of an increase in the rate of tax unless the \ndeposit of taxes for each semimonthly period in the calendar \nquarter is at least 1/6 (16.67%) of the tax liability you would \nhave had for the lookback quarter if the increased rate of tax \nhad been in effect for that lookback quarter.\n• Any quarter if liability includes any tax not in effect \nthroughout the lookback quarter.\n• For deposits under the alternative method, any quarter if \nliability includes any tax not in effect throughout the lookback \nquarter and the month preceding the lookback quarter.\nRequirements to be met. For the safe harbor rule to apply, \nyou must pay any underpayment for the current quarter by \nthe due date of the return and check the box on line 5 of Form \n720.\nThe IRS may withdraw the right to make deposits of \ntax using the safe harbor rule from any person not \ncomplying with these rules.\nOnline Payment Agreement\nIf you can't pay the full amount of tax owed, you can apply for \nan installment agreement online. You can apply for an \ninstallment agreement online if the total amount you owe in \ncombined tax, penalties, and interest is $25,000 ($50,000 for \nindividuals) or less, and you've filed all required returns. To \napply using the Online Payment Agreement Application, go to \nIRS.gov/OPA.\nSchedule A. Excise Tax Liability\nHow to complete. Complete Schedule A to record net tax \nliabilities for Form 720, Part I, taxes for each semimonthly \nperiod in a quarter even if your net liability is under $2,500.\nThe following table will help you determine which boxes to \ncomplete on Schedule A.\nIF you are reporting \nunder the...\nTHEN you report \non line...\nAND enter the net \ntax liability in \nboxes...\nregular method\n1\nA–G.\nalternative method\n2\nM–S.\nIf you are reporting more than one type of tax on\nlines 1 and 2:\nCAUTION\n!\n12\nInstructions for Form 720 (Rev. 06-2024)\n", "1. Add the net tax liability for each tax for each \nsemimonthly period, and\n2. Enter the total in the applicable box.\nAdditional rules. Report communications and air \ntransportation taxes based on:\n• Actual collections on line 1, or\n• Amounts billed or tickets sold on line 2. The amount of tax \nto report for a semimonthly period is the net amount that is \nconsidered collected during that period.\nExample. Under the alternative method, the amounts \nbilled for communications services from June 1–15, 2024, \nare considered collected during the period July 1–7, 2024, \nand are reported for the third quarter of 2024 on Schedule A \nin box M, not the first quarter of 2024.\nReporting tax liability under the special September rule. \nAn additional reporting is required under the special \nSeptember rule as follows.\nRegular method taxes\nEnter the liability for the period beginning \nSeptember 26/27 and ending September 30 \nin box F.\nAlternative method taxes\nEnter the tax included in the amounts billed \nor tickets sold for the period beginning \nSeptember 11/12 and ending September 15 \nin box M of the fourth quarter return. Enter \nthe tax included in amounts billed or tickets \nsold during the period beginning September \n16 and ending September 30 in box N of the \nfourth quarter return.\nSchedule T. Two-Party Exchange \nInformation Reporting\nIn a two-party exchange, the receiving person, not the \ndelivering person, is liable for the tax imposed on the removal \nof taxable fuel from the terminal at the terminal rack. A \ntwo-party exchange means a transaction (other than a sale) \nwhere the delivering person and receiving person are both \ntaxable fuel registrants and all of the following occur.\n• The transaction includes a transfer from the delivering \nperson, who holds the inventory position for the taxable fuel \nin the terminal as reflected in the records of the terminal \noperator.\n• The exchange transaction occurs before or at the same \ntime as completion of removal across the rack by the \nreceiving person.\n• The terminal operator in its records treats the receiving \nperson as the person that removes the product across the \nterminal rack for purposes of reporting the transaction on \nForm 720-TO, Terminal Operator Report.\n• The transaction is the subject of a written contract.\nInformation reporting. Schedule T is used to report gallons \nof taxable fuel:\n• Received in a two-party exchange within a terminal—these \ngallons must also be included on the appropriate line on \nForm 720, page 1; or\n• Delivered in a two-party exchange with a removal across \nthe rack.\nEnter all gallons of fuel received or delivered in a two-party \nexchange within a terminal for the applicable fuel.\nSchedule C. Claims\nComplete all information requested for each line, including \nMonth your income tax year ends and Period of claim. Enter \nthe month as “MM.” Enter the period of claim as “MM/DD/\nYYYY – MM/DD/YYYY.” Your claim will be disallowed if you \ndon't follow the required procedures or don't provide all the \nrequired information. Also, you are certifying to the applicable \nstatement(s) on Schedule C when you make a claim. See \nPub. 510 for more information.\nYou must include in gross income (income tax return) \nthe amount from line 4 of Form 720 if you took a \ndeduction on the income tax return that included the \namount of the taxes and that deduction reduced the income \ntax liability. See Pub. 510 for more information.\nDon't use Schedule C:\n• If you aren't reporting a liability on Form 720, Part I or Part \nII;\n• For amounts you will claim or have claimed on Form 4136, \nCredit for Federal Tax Paid on Fuels, or as a refund on Form \n8849, Claim for Refund of Excise Taxes, and its separate \nschedules;\n• To make adjustments to liability reported on Forms 720 \nfiled for prior quarters (instead, use Form 720-X);\n• If you are seeking a refund of the surtax on any liquid used \nin a fractional ownership program aircraft as fuel (IRS No. 13) \n(instead, use Form 720-X); or\n• To request an abatement or refund of interest under \nsection 6404(e) (due to IRS errors or delays) or an \nabatement or refund of a penalty or addition to tax under \nsection 6404(f) (due to erroneous IRS written advice). \nInstead, use Form 843, Claim for Refund and Request for \nAbatement. Also, use Form 843 to request a refund of the \npenalty under section 6715 for misuse of dyed fuel.\nType of Use Table\nThe following table lists the nontaxable uses of fuels. You \nmust enter the number from the table in the Type of use \ncolumn as required.\nCAUTION\n!\nInstructions for Form 720 (Rev. 06-2024)\n13\n", " No.\nType of use\n1\nOn a farm for farming purposes\n2\nOff-highway business use (for business use other than in a \nhighway vehicle registered or required to be registered for \nhighway use) (other than use in mobile machinery)\n3\nExport \n4\nIn a boat engaged in commercial fishing\n5\nIn certain intercity and local buses\n6\nIn a qualified local bus\n7\nIn a bus transporting students and employees of schools \n(school buses)\n8\nFor diesel and kerosene (other than kerosene used in \naviation) used other than as a fuel in the propulsion engine \nof a train or diesel-powered highway vehicle (but not \noff-highway business use)\n9\nIn foreign trade\n10\nCertain helicopter and fixed-wing aircraft uses\n11\nExclusive use by a qualified blood collector organization \n12\nIn a highway vehicle owned by the United States that isn't \nused on a highway\n13\nExclusive use by a nonprofit educational organization\n14\nExclusive use by a state, political subdivision of a state, or \nthe District of Columbia\n15\nIn an aircraft or vehicle owned by an aircraft museum\n16\nIn military aircraft\nClaim requirements for lines 1–6 and lines 14b–14d. \nThe following requirements must be met.\n1. The amount of the claim must be at least $750 \n(combining amounts on lines 1, 2, 3, 4, 5, 6, 14b, 14c, and \n14d). This amount may be met by:\na. Making a claim for fuel used during any quarter of a \nclaimant's income tax year, or\nb. Aggregating amounts from any quarters of the \nclaimant's income tax year for which no other claim has been \nmade.\n2. Claims must be filed during the first quarter following \nthe last quarter of the claimant's income tax year included in \nthe claim. For example, a calendar year income taxpayer's \nclaim for the first quarter is due June 30 if filed on Form 8849. \nHowever, Form 720 must be filed by April 30.\n3. Only one claim may be filed for any quarter.\n4. The fuel must have been used for a nontaxable use \nduring the period of claim.\n5. The ultimate purchaser is the only person eligible to \nmake the claim.\nIf requirements 1–3 above aren't met, see Annual Claims, \nlater.\nExported taxable fuel. The claim rates for exported \ntaxable fuel are listed on lines 1b, 2c, 3e, and 4d, and in the \ninstructions for lines 14b and 14c. Taxpayers making a claim \nfor exported taxable fuel must include with their records proof \nof exportation. Proof of exportation includes:\n• A copy of the export bill of lading issued by the delivering \ncarrier,\n• A certificate by the agent or representative of the export \ncarrier showing actual exportation of the fuel,\n• A certificate of lading signed by a customs officer of the \nforeign country to which the fuel is exported, or\n• A statement of the foreign consignee showing receipt of \nthe fuel.\nLine 1. Nontaxable Use of Gasoline\nAllowable uses. The gasoline must have been used during \nthe period of claim for type of use 2, 4, 5, 7, or 12. For \nexported gasoline, see Exported taxable fuel, earlier. Type of \nuse 2 doesn't include any personal use or use in a motorboat.\nLine 2. Nontaxable Use of Aviation Gasoline\nAllowable uses. For line 2b, the aviation gasoline must have \nbeen used during the period of claim for type of use 9, 10, or \n16. For exported aviation gasoline, see Exported taxable fuel, \nearlier.\nFor line 2d, the aviation gasoline must have been used \nduring the period of claim for type of use 9. This claim is \nmade in addition to the claim made on line 2b for type of\nuse 9.\nLine 3. Nontaxable Use of Undyed Diesel\nUltimate purchasers use line 3d to make claims for \ndiesel used on a farm for farming purposes.\nAllowable uses. For line 3a, the diesel must have been \nused during the period of claim for type of use 2, 6, 7, 8, or \n12. For exported undyed diesel, see Exported taxable fuel, \nearlier. Type of use 2 doesn't include any personal use or use \nin a motorboat. Type of use 8 includes use as heating oil and \nuse in a motorboat.\nLine 4. Nontaxable Use of Undyed Kerosene \n(Other Than Kerosene Used in Aviation)\nAllowable uses. For line 4a, the kerosene must have been \nused during the period of claim for type of use 2, 6, 7, 8, or \n12. For exported undyed kerosene, see Exported taxable \nfuel, earlier. Type of use 2 doesn't include any personal use \nor use in a motorboat. Type of use 8 includes use as heating \noil and use in a motorboat.\nFor lines 4e and 4f, the kerosene must have been used \nduring the period of claim for type of use 2.\nLine 5. Kerosene Used in Aviation\nClaimant. For lines 5a and 5b, the ultimate purchaser of \nkerosene used in commercial aviation (other than foreign \ntrade) is eligible to make this claim. For lines 5c, 5d, and 5e, \nthe ultimate purchaser of kerosene used in noncommercial \naviation (except for nonexempt, noncommercial aviation and \nexclusive use by a state, political subdivision of a state, or the \nDistrict of Columbia) is eligible to make this claim. Claimant \ncertifies that the right to make the claim hasn't been waived.\nAllowable uses. For lines 5a and 5b, the kerosene must \nhave been used during the period of claim in commercial \naviation. If the claimant buys kerosene partly for use in \ncommercial aviation and partly for use in noncommercial \naviation, see the rules in Notice 2005-80, section 3(e)(3).\nFor lines 5c and 5d, the kerosene must have been used \nduring the period of claim for type of use 1, 9, 10, 11, 13, 15, \nor 16.\nFor line 5e, the kerosene must have been used during the \nperiod of claim for type of use 9. This claim is made in \nCAUTION\n!\n14\nInstructions for Form 720 (Rev. 06-2024)\n", "addition to the claim made on lines 5c and 5d for type of use \n9.\nLine 6. Nontaxable Use of Alternative Fuel\nClaimant. The ultimate purchaser of the taxed alternative \nfuel is the only person eligible to make this claim.\nAllowable uses. The alternative fuel must have been used \nduring the period of claim for type of use 1, 2, 4, 5, 6, 7, 11, \n13, 14, or 15.\nType of use 5. Enter “Bus” in the space to the left of the \nType of use column. Enter the correct claim rate in the Rate \ncolumn. The claim rates for type of use 5 are listed below.\nLine number\nClaim rate: Type of use 5\n6a\n$.109\n6b\n.110\n6c\n .109\n6d\n.110\n6e\n.17\n6f\n .17\n6g\n .169*\n6h\n.110\n This is the claim rate per GGE (5.75 pounds or 1.353 gallons of LPG). \n This is the claim rate per GGE (5.66 pounds or 123.57 cubic feet of CNG). \n* This is the claim rate per DGE (6.06 pounds or 1.71 gallons of LNG).\nType of use 5 example. 10,000 gallons of LPG ÷ 1.353 = \n7,391 GGE x $.109 = $805.62 claim amount.\nInformation for Claims on Lines 7–11\nRegistration number. To make an ultimate vendor claim on \nlines 7–11, you must be registered. Enter your registration \nnumber, including the prefix (for prefixes, see the instructions \nfor Form 637, Application for Registration), on the applicable \nline for your claim. If you aren't registered, use Form 637 to \napply for a registration number.\nRequired certificates or waivers. The required certificates \nor waivers for lines 7–11 are listed in the line instructions and \nare available in Pub. 510.\nLine 7a. Sales by Registered Ultimate Vendors \nof Undyed Diesel\nClaimant. For line 7a, the registered ultimate vendor of the \ndiesel is the only person eligible to make this claim and has \nobtained the required certificate from the buyer and has no \nreason to believe any information in the certificate is false. \nSee Model Certificate P in Pub. 510. Only one claim may be \nfiled for any gallon of diesel.\nAllowable sales. The fuel must have been sold during the \nperiod of claim for the exclusive use by a state or local \ngovernment (including essential government use by an Indian \ntribal government).\nClaim requirements. The following requirements must be \nmet.\n1. The claim must be for diesel sold during a period that \nis at least 1 week. This requirement will generally be met for \nquarterly claims filed on Form 720.\n2. The amount of the claim must be at least $200. To \nmeet this minimum requirement, amounts from lines 7, 8, and \n9 may be combined.\n3. Claims must be filed by the last day of the first quarter \nfollowing the earliest quarter of the claimant's income tax \nyear included in the claim. For example, a calendar year \nincome taxpayer's claim for the first quarter is due June 30 if \nfiled on Form 8849. However, Form 720 must be filed by April \n30.\nIf requirements 1–3 above aren't met, see Annual Claims, \nlater.\nRegistration number. Enter your UV registration number in \nthe space provided.\nInformation to be submitted. For claims on line 7a, attach \na separate sheet with the name and TIN of each \ngovernmental unit to whom the diesel was sold and the \nnumber of gallons sold to each.\nLine 7b. Sales by Registered Ultimate Vendors \nof Undyed Diesel for Use in Certain Intercity and \nLocal Buses\nClaimant. For line 7b, the registered ultimate vendor of the \ndiesel is eligible to make a claim only if the buyer waives their \nright to make the claim by providing the registered ultimate \nvendor with an unexpired waiver. See Model Waiver N in Pub. \n510. Only one claim may be filed for any gallon of diesel.\nClaim requirements. The following requirements must be \nmet.\n1. The claim must be for diesel sold during a period that \nis at least 1 week. This requirement will generally be met for \nquarterly claims filed on Form 720.\n2. The amount of the claim must be at least $200. To \nmeet this minimum requirement, amounts from lines 7, 8, and \n9 may be combined.\n3. Claims must be filed by the last day of the first quarter \nfollowing the earliest quarter of the claimant's income tax \nyear included in the claim. For example, a calendar year \nincome taxpayer's claim for the first quarter is due June 30 if \nfiled on Form 8849. However, Form 720 must be filed by April \n30.\nIf requirements 1–3 above aren't met, see Annual Claims, \nlater.\nRegistration number. Enter your UB registration number in \nthe space provided.\nLines 8a and 8b. Sales by Registered Ultimate \nVendors of Undyed Kerosene (Other Than \nKerosene Sold for Use in Aviation)\nClaimant. For line 8a, the registered ultimate vendor of the \nkerosene is the only person eligible to make this claim and \nhas obtained the required certificate from the buyer and has \nno reason to believe any information in the certificate is false. \nSee Model Certificate P in Pub. 510. For line 8b, claimant has \na statement, if required, that contains the date of sale, the \nname and address of the buyer, and the number of gallons of \nkerosene sold to the buyer. For lines 8a and 8b, only one \nclaim may be filed for any gallon of kerosene.\nAllowable sales. The fuel must have been sold during the \nperiod of claim:\nInstructions for Form 720 (Rev. 06-2024)\n15\n", "• For line 8a, use by a state or local government (including \nessential government use by an Indian tribal government); or\n• For line 8b, from a blocked pump.\nClaim requirements. The following requirements must be \nmet.\n1. The claim must be for kerosene sold during a period \nthat is at least 1 week. This requirement will generally be met \nfor quarterly claims filed on Form 720.\n2. The amount of the claim must be at least $100. To \nmeet this minimum, amounts from lines 8 and 9 may be \ncombined.\n3. Claims must be filed by the last day of the first quarter \nfollowing the earliest quarter of the claimant's income tax \nyear included in the claim. For example, a calendar year \nincome taxpayer's claim for the first quarter is due June 30 if \nfiled on Form 8849. However, Form 720 must be filed by April \n30.\nIf requirements 1–3 above aren't met, see Annual Claims, \nlater.\nRegistration number. Enter your UV or UP registration \nnumber in the space provided.\nInformation to be submitted. For claims on line 8a, attach \na separate sheet with the name and TIN of each \ngovernmental unit to whom the kerosene was sold and the \nnumber of gallons sold to each.\nLine 8c. Sales by Registered Ultimate Vendors \nof Undyed Kerosene for Use in Certain Intercity \nand Local Buses\nClaimant. For line 8c, the registered ultimate vendor of the \nkerosene is eligible to make a claim only if the buyer waives \ntheir right to make the claim by providing the registered \nultimate vendor with an unexpired waiver. See Model Waiver \nN in Pub. 510. Only one claim may be filed for any gallon of \nkerosene.\nClaim requirements. The following requirements must be \nmet.\n1. The claim must be for kerosene sold during a period \nthat is at least 1 week. This requirement will generally be met \nfor quarterly claims filed on Form 720.\n2. The amount of the claim must be at least $100. To \nmeet this minimum, amounts from lines 8 and 9 may be \ncombined.\n3. Claims must be filed by the last day of the first quarter \nfollowing the earliest quarter of the claimant's income tax \nyear included in the claim. For example, a calendar year \nincome taxpayer's claim for the first quarter is due June 30 if \nfiled on Form 8849. However, Form 720 must be filed by April \n30.\nIf requirements 1–3 above aren't met, see Annual Claims, \nlater.\nRegistration number. Enter your UB registration number in \nthe space provided.\nLines 9a and 9b. Sales by Registered Ultimate \nVendors of Kerosene for Use in Commercial \nAviation (Other Than Foreign Trade)\nClaimant. The registered ultimate vendor of the kerosene \nsold for use in commercial aviation is eligible to make this \nclaim only if the buyer waives their right by providing the \nregistered ultimate vendor with an unexpired waiver. See \nModel Waiver L in Pub. 510. Only one claim may be filed for \nany gallon of kerosene sold for use in commercial aviation.\nAllowable sales. The kerosene sold for use in commercial \naviation must have been sold during the period of claim for \nuse in commercial aviation (other than foreign trade).\nClaim requirements. The following requirements must be \nmet.\n1. The claim must be for kerosene sold for use in \ncommercial aviation during a period that is at least 1 week. \nThis requirement will generally be met for quarterly claims \nfiled on Form 720.\n2. The amount of the claim must be at least $100. To \nmeet this minimum, amounts from lines 8 and 9 may be \ncombined.\n3. Claims must be filed by the last day of the first quarter \nfollowing the earliest quarter of the claimant's income tax \nyear included in the claim. For example, a calendar year \nincome taxpayer's claim for the first quarter is due June 30 if \nfiled on Form 8849. However, Form 720 must be filed by April \n30.\nIf requirements 1–3 above aren't met, see Annual Claims, \nlater.\nRegistration number. Enter your UA registration number in \nthe space provided.\nLines 9c, 9d, 9e, and 9f. Sales by Registered \nUltimate Vendors of Kerosene Sold for Use in \nNoncommercial Aviation\nClaimant. For line 9c, the registered ultimate vendor of the \nkerosene sold for use in nonexempt, noncommercial aviation \nis the only person eligible to make this claim, and the \nregistered ultimate vendor has obtained the required \ncertificate from the ultimate purchaser. See Model Certificate \nQ in Pub. 510. For lines 9d, 9e, and 9f, the registered ultimate \nvendor of the kerosene sold for nontaxable use in \nnoncommercial aviation (foreign trade for line 9f) is eligible to \nmake this claim only if the buyer waives their right to make \nthe claim by providing the registered ultimate vendor with an \nunexpired waiver. See Model Waiver L in Pub. 510. For type \nof use 14, see Model Certificate P in Pub. 510. Only one \nclaim may be filed for any gallon of kerosene sold for use in \nnoncommercial aviation.\nAllowable sales. For line 9c, the kerosene must have been \nsold for a nonexempt use in noncommercial aviation. For \nlines 9d and 9e, the kerosene sold for use in noncommercial \naviation must have been sold during the period of claim for \ntype of use 1, 9, 10, 11, 13, 14, 15, or 16.\nFor line 9f, the kerosene sold for use in noncommercial \naviation must have been sold during the period of claim for \ntype of use 9. This claim is made in addition to the claim \nmade on lines 9d and 9e for type of use 9.\nClaim requirements. The following requirements must be \nmet.\n1. The claim must be for kerosene sold for use in \nnoncommercial aviation during a period that is at least 1 \nweek. This requirement will generally be met for quarterly \nclaims filed on Form 720.\n16\nInstructions for Form 720 (Rev. 06-2024)\n", "2. The amount of the claim must be at least $100. To \nmeet this minimum, amounts from lines 8 and 9 may be \ncombined.\n3. Claims must be filed by the last day of the first quarter \nfollowing the earliest quarter of the claimant's income tax \nyear included in the claim. For example, a calendar year \nincome taxpayer's claim for the first quarter is due June 30 if \nfiled on Form 8849. However, Form 720 must be filed by April \n30.\nIf requirements 1–3 above aren't met, see Annual Claims, \nlater.\nRegistration number. Enter your UA (UV if type of use 14) \nregistration number in the space provided.\nInformation to be submitted. For claims on lines 9d and \n9e (type of use 14), attach a separate sheet with the name \nand TIN of each governmental unit to whom the kerosene \nwas sold and the number of gallons sold to each.\nLines 10 and 11. Sales by Registered Ultimate \nVendors of Gasoline and Aviation Gasoline\nClaimant. The registered ultimate vendor of the gasoline or \naviation gasoline is eligible to make a claim on lines 10 and \n11 if the buyer waives their right to make the claim by \nproviding the registered ultimate vendor with an unexpired \ncertificate. See Model Certificate M in Pub. 510. Only one \nclaim may be filed for any gallon of gasoline or aviation \ngasoline.\nAllowable sales. The gasoline or aviation gasoline must \nhave been sold during the period of claim for:\n• Use by a nonprofit educational organization, or\n• Use by a state or local government (including essential \ngovernment use by an Indian tribal government).\nClaim requirements. The following requirements must be \nmet.\n1. The claim must be for gasoline or aviation gasoline \nsold or used during a period that is at least 1 week. This \nrequirement will generally be met for quarterly claims filed on \nForm 720.\n2. The amount of the claim must be at least $200. To \nmeet this minimum, amounts from lines 10 and 11 may be \ncombined.\n3. Claims must be filed by the last day of the first quarter \nfollowing the earliest quarter of the claimant's income tax \nyear included in the claim. For example, a calendar year \nincome taxpayer's claim for January and February is due \nJune 30 if filed on Form 8849. However, Form 720 must be \nfiled by April 30.\nRegistration number. Enter your UV registration number in \nthe space provided.\nInformation to be submitted. For claims on lines 10 and \n11, attach a separate sheet with the name and TIN of each \nnonprofit educational organization or governmental unit to \nwhom the gasoline or aviation gasoline was sold and the \nnumber of gallons sold to each.\nLine 12 a–c. Biodiesel or Renewable Diesel \nMixtures\nClaimant. The person that produced and sold or used the \nmixture in their trade or business is the only person eligible to \nmake this claim. The credit is based on the gallons of \nbiodiesel or renewable diesel in the mixture.\nHow to claim the credit. Any biodiesel or renewable diesel \nmixture credit must first be claimed on Form 720, \nSchedule C, to reduce your taxable fuel liability reported on \nForm 720. Any excess credit may be claimed on Form 720, \nSchedule C; Schedule 3 (Form 8849); Form 4136; or Form \n8864. See Notice 2005-4 and item 4 below for more \ninformation. Only one credit may be taken for each amount of \nbiodiesel or renewable diesel. If you claimed (or will claim) an \namount of biodiesel or renewable diesel on Form 8864, Form \n8849, or Form 4136 for a credit or payment, then you can't \nmake a claim on Form 720 for that same amount of biodiesel \nor renewable diesel.\nThe biodiesel mixture credit may not be claimed for \nbiodiesel produced outside the United States for use as a \nfuel outside the United States. The United States includes \nany territory of the United States. Requirements 1 and 2 must \nbe met only if the credit exceeds the amount of taxable fuel \nliability reported. If requirements 1 and 2 below are not met, \nsee Annual Claims, later. Requirements 3 and 4 below must \nbe met for all claims.\n1. The claim must be for a biodiesel or renewable diesel \nmixture sold or used during a period that is at least 1 week. \nThis requirement will generally be met for quarterly claims \nfiled on Form 720.\n2. The amount of the claim must be at least $200. To \nmeet this minimum, amounts from lines 12 and 13 may be \ncombined.\n3. The biodiesel used to produce the biodiesel mixture \nmust meet ASTM D6751 and meet the EPA’s registration \nrequirements for fuels and fuel additives under section 211 of \nthe Clean Air Act. The renewable diesel used to produce the \nrenewable diesel mixture must be derived from biomass, \nmeet ASTM D975, D396, or other equivalent standard \napproved by the IRS, and meet the EPA’s registration \nrequirements for fuels and fuel additives under section 211 of \nthe Clean Air Act.\n4. The Certificate for Biodiesel and, if applicable, \nStatement of Biodiesel Reseller must be attached to the first \nclaim filed that is supported by the certificate or statement. \nFor the renewable diesel mixture credit, you must edit the \ncertificate and, if applicable, statement to indicate that the \nfuel to which the certificate and statement relate is renewable \ndiesel and state that the renewable diesel meets the \nrequirements discussed above under requirement 3. See \nModel Certificate O and Model Statement S in Pub. 510. If \nthe certificate and statement aren’t attached to Form 720 \nbecause they’re attached to a previously filed claim on \nSchedule 3 (Form 8849), attach a separate statement with \nthe following information.\na. Certificate identification number.\nb. Total gallons of biodiesel or renewable diesel on \ncertificate.\nc. Total gallons claimed on Schedule 3 (Form 8849).\nd. Total gallons claimed on Form 720, Schedule C, \nline 12.\ne. Total gallons claimed on Form 8864.\nRegistration number. If you are a registered blender or a \ntaxable fuel registrant, enter your registration number on \nline 12.\nInstructions for Form 720 (Rev. 06-2024)\n17\n", "Line 12d. Sustainable Aviation Fuel (SAF) Credit\nClaimant. The person that produced and sold or used a \nqualified mixture (a mixture of SAF and kerosene) is the only \nperson eligible to make this claim. The credit is based on the \ngallons of SAF in the qualified mixture. Any SAF mixture \ncredit must first be claimed on Form 720, Schedule C, to \nreduce your taxable fuel liability reported on Form 720. Any \nexcess credit must be claimed on Form 720, Schedule C; \nSchedule 3 (Form 8849); Form 4136; or Form 8864. See item \n4 below for more information.\nHow to claim the credit. Only one credit may be taken for \neach amount of SAF. If a person claimed (or will claim) an \namount of SAF on Form 8864, Form 8849, or Form 4136 for a \ncredit or payment, then a claim can't be made on Form 720 \nfor that same amount of SAF. The qualified mixture must be \nused (or sold, in the ordinary course of a trade or business, \nfor use) in an aircraft.\nThe SAF credit can't be claimed for qualified mixtures \nproduced outside the United States or if the transfer of such \nmixture to the fuel tank of an aircraft occurs outside the \nUnited States. Requirements 1 and 2 below must be met only \nif the credit exceeds the amount of taxable fuel liability \nreported. If requirements 1 and 2 below are not met, see \nAnnual Claims, later. Requirements 3 and 4 below must be \nmet for all claims.\n1. The claim must be for a qualified mixture sold or used \nduring a period that is at least 1 week. This requirement will \ngenerally be met for quarterly claims filed on Form 720.\n2. The amount of the claim must be at least $200. To \nmeet this minimum, amounts from lines 12 and 13 may be \ncombined.\n3. The SAF used to produce the qualified mixture is the \nportion of liquid fuel that is not kerosene that (i) either (A) \nmeets the specifications of one of the ASTM D7566 Annexes, \nor (B) meets the specifications of ASTM D1655 Annex A1; (ii) \nis not derived from coprocessing an applicable material (or \nmaterials derived from an applicable material) with a \nfeedstock that is not biomass; (iii) is not derived from palm \nfatty acid distillates or petroleum; and (iv) has been certified \nin accordance with section 40B(e) as having a lifecycle \ngreenhouse gas emissions reduction percentage of at least \n50%. Applicable material means monoglycerides, \ndiglycerides, and triglycerides; free fatty acids; and fatty acid \nesters. Lifecycle greenhouse gas emissions reduction \npercentage means the percentage reduction in lifecycle \ngreenhouse gas emissions achieved by such fuel as \ncompared with petroleum-based jet fuel, as defined in \naccordance with the most recent Carbon Offsetting and \nReduction Scheme for International Aviation which has been \nadopted by the International Civil Aviation Organization with \nthe agreement of the United States, or any similar \nmethodology which satisfies the criteria under section 211(o)\n(1)(H) of the Clean Air Act.\n4. For qualified mixtures produced with a SAF synthetic \nblending component (SAF that meets the qualifications of an \nASTM D7566 Annex), the Certificate for SAF Synthetic \nBlending Component, Statement of SAF Synthetic Blending \nComponent Reseller (if applicable), and Declaration for SAF \nQualified Mixture must be attached to the first claim filed that \nis supported by the certificate or statement. If the certificate, \nstatement, and declaration aren't attached to Form 720 \nbecause they're attached to a previously filed claim on a \nForm 4136, a Form 8864, or a Schedule 3 (Form 8849), \nattach a separate statement with the following information.\na. Certificate identification number.\nb. Total gallons of SAF synthetic blending component, on \nthe certificate.\nc. Total gallons claimed on Schedule 3 (Form 8849).\nd. Total gallons claimed on Form 4136.\ne. Total gallons claimed on Form 8864.\n5. Enter the number of gallons and the appropriate rate in \nthe Rate column on line 12d. If more than one rate applies, \nleave the Rate column blank and attach a schedule showing \nthe rates and number of gallons claimed at each rate. Enter \nthe claim amount on line 12d.\nRegistration number. If you're a registered blender or a \ntaxable fuel registrant, enter your registration number on \nline 12.\nLine 13. Alternative Fuel Credit and Alternative \nFuel Mixture Credit\nClaimant. For the alternative fuel credit, the registered \nalternative fueler who (1) sold an alternative fuel at retail and \ndelivered it into the fuel supply tank of a motor vehicle or \nmotorboat; (2) sold an alternative fuel, delivered it in bulk for \ntaxable use in a motor vehicle or motorboat, and received the \nrequired statement from the buyer; (3) used an alternative \nfuel (not sold at retail or in bulk as previously described) in a \nmotor vehicle or motorboat; or (4) sold an alternative fuel for \nuse as a fuel in aviation, or used the alternative fuel in \naviation, is the only person eligible to make this claim.\nFor the alternative fuel mixture credit, the registered \nalternative fueler that produced and sold or used the mixture \nas a fuel in their trade or business is the only person eligible \nto make this claim. The credit is based on the gallons of \nalternative fuel in the mixture.\nCarbon capture requirement. A credit for Fischer-Tropsch \nprocess liquid fuel from coal (including peat) can be claimed \nonly if the fuel is from coal produced at a gasification facility \nthat separates and sequesters at least 75% of the facility's \ntotal carbon dioxide emissions.\nHow to claim the credit. Any alternative fuel credit must \nfirst be claimed on Form 720, Schedule C, to reduce your \nsection 4041 taxable fuel liability for alternative fuel and CNG \nreported on Form 720. Any excess credit may be claimed on \nForm 720, Schedule C; Schedule 3 (Form 8849); or Form \n4136.\nThe alternative fuel mixture credit can be claimed only on \nForm 720, Schedule C, not on Form 4136, or Schedule 3 \n(Form 8849), and only to the extent of your section 4081 \ntaxable fuel liability for gasoline, diesel, and kerosene. \nCalculate the limitation for alternative fuel mixtures separately \nand enter on line 13 only the gallons of mixtures that don’t \nexceed your section 4081 taxable fuel liability for gasoline, \ndiesel, and kerosene.\nClaim requirements. The alternative fuel credit and \nalternative fuel mixture credit may not be claimed for \nalternative fuel produced outside the United States for use as \na fuel outside the United States. The United States includes \nany territory of the United States. To claim either credit, you \nmust be registered by the IRS.\nRegistration number. You must enter your registration \nnumber in the space provided.\nForm 720-X. If you are not registered, you cannot make a \nclaim at this time. Use Form 637 to apply for registration. \n18\nInstructions for Form 720 (Rev. 06-2024)\n", "After you are registered by the IRS, file Form 720-X to claim \nthe credit for this period.\nLine 14. Other Claims\nFor claims under section 6416(b)(2) relating to certain uses \nand resales of certain articles subject to manufacturer or \nretailer excise taxes, claimant certifies that it sold the article \nat a tax-excluded price, repaid the amount of tax to the \nultimate vendor, or has obtained the written consent of the \nultimate vendor to make the claim; and has the required \nsupporting information.\nLines 14b and 14c. Exported Dyed Diesel, \nExported Dyed Kerosene, and Exported Gasoline \nBlendstocks Taxed at $.001\nClaimant is required to have the name and address \nof the person(s) who sold the fuel to the claimant, the \ndates of purchase, and, if exported, the required \nproof of export.\nA claim may be made for dyed diesel or dyed kerosene \nexported in a trade or business during the period of claim. \nClaims for exported gasoline blendstocks taxed at $.001 per \ngallon are made on line 14b. See Exported taxable fuel, \nearlier. The claim rate for each fuel is $.001 per gallon.\nClaims for exported gasoline blendstocks taxed at \n$.184 per gallon are made on line 1b.\nLine 14d. Diesel-Water Emulsion\nGenerally, the claim rate for the nontaxable use of a \ndiesel-water emulsion taxed at $.198 (credit reference \nnumber (CRN) 309) is $.197. The fuel must have been used \nduring the period of claim for type of use 1, 2, 3, 5, 6, 7, 8, or \n12. For type of use 5, the claim rate is $.124 (CRN 309). For \ntype of use 3 (exported), the claim rate is $.198 (CRN 306) \nand is reported on line 14d.\nThe claim rate for undyed diesel taxed at $.244 (CRN 310) \nand used to produce a diesel-water emulsion is $.046 per \ngallon of diesel so used (blender claims). The claimant must \nattach a statement certifying that (a) the claimant produced a \ndiesel-water emulsion containing at least 14% water; (b) the \nemulsion additive is registered by a U.S. manufacturer with \nthe EPA under the Clean Air Act, section 211 (as in effect on \nMarch 31, 2003); (c) the claimant used undyed diesel taxed \nat $.244 to produce the diesel-water emulsion; and (d) the \nclaimant sold or used the diesel-water emulsion in the \nblender's trade or business. The blender claimant must be \nregistered by the IRS and must enter their registration \nnumber on line 14d and enter the applicable CRN.\nClaim requirements. See Claim requirements for lines 1–6 \nand lines 14b–14d, earlier.\nLine 14e. Registered Credit Card Issuers\nAllowable sales. The gasoline (CRN 362), aviation gasoline \n(CRN 324), diesel (CRN 360), kerosene (CRN 346), or \nkerosene for use in aviation (CRN 369) must have been \npurchased with a credit card issued to the ultimate purchaser \nduring the period of claim:\n• For gasoline or aviation gasoline, for the exclusive use by a \nstate or local government (including essential government \nCAUTION\n!\nCAUTION\n!\nuse by an Indian tribal government) or for the exclusive use of \na nonprofit educational organization; or\n• For diesel, kerosene, or kerosene for use in aviation, for \nthe exclusive use by a state or local government (including \nessential government use by an Indian tribal government).\nClaimant. The registered credit card issuer is the only \nperson eligible to make this claim if the credit card issuer:\n1. Is registered by the IRS;\n2. Hasn't collected the amount of tax from the ultimate \npurchaser or has obtained the written consent of the ultimate \npurchaser to make the claim;\n3. Certifies that it has repaid or agreed to repay the \namount of tax to the ultimate vendor, has obtained the written \nconsent of the ultimate vendor to make the claim, or has \notherwise made arrangements which directly or indirectly \nprovide the ultimate vendor with reimbursement of the tax; \nand\n4. Has in its possession an unexpired certificate from the \nultimate purchaser and has no reason to believe any of the \ninformation in the certificate is false. See Model Certificate R \nin Pub. 510.\nIf any one of these conditions isn't met, the credit card \nissuer must collect the tax from the ultimate purchaser and \nonly the ultimate purchaser can make the claim.\nClaim requirements. The following requirements must be \nmet.\n1. The claim must be for gasoline, aviation gasoline, \ndiesel, kerosene, or kerosene for use in aviation sold during a \nperiod that is at least 1 week. This requirement will generally \nbe met for quarterly claims filed on Form 720.\n2. The amount of the claim must be at least $200 ($100 \nfor kerosene or kerosene for use in aviation).\n3. Claims must be filed by the last day of the first quarter \nfollowing the earliest quarter of the claimant's income tax \nyear included in the claim. For example, a calendar year \nincome taxpayer's claim for the first quarter is due June 30 if \nfiled on Form 8849. However, Form 720 must be filed by April \n30.\n4. The claimant must enter its registration number on \nline 14e, the amount of the claim, and the applicable CRN \n(see Allowable sales, earlier). If the claim is for more than one \nfuel, use the blank lines 14i–14k, or attach a separate sheet \nlisting the fuels, amounts, and CRNs.\nIf requirements 1–3 above aren't met, see Annual Claims, \nlater. However, annual claims can't be made for gasoline and \naviation gasoline.\nClaim rates. The claim rates are shown below.\nCRN\nClaim Rate\n324\n$.193\n346\n.243\n360\n.243\n362\n.183\n369\n.218\nInstructions for Form 720 (Rev. 06-2024)\n19\n", "Annual Claims\nIf a claim on lines 1–9 or 14b–14e wasn’t made for any \ngallons, an annual claim may be made (exception: alternative \nfuel mixtures produced after December 31, 2011). Generally, \nan annual claim is made on Form 4136 for the income tax \nyear during which the fuel was used by the ultimate \npurchaser, sold by the registered ultimate vendor, used to \nproduce a mixture, or used in mobile machinery. See Form \n4136 for more information.\nLines 14f–14h. Tire Credits\nA credit or refund (without interest) is allowable on tax-paid \ntires if the tires have been:\n• Exported;\n• Sold to a state or local government for its exclusive use;\n• Sold to a nonprofit educational organization for its \nexclusive use;\n• Sold to a qualified blood collector organization for its \nexclusive use in connection with a vehicle the organization \ncertifies will be primarily used in the collection, storage, or \ntransportation of blood;\n• Used or sold for use as supplies for vessels; or\n• Sold in connection with qualified intercity, local, or school \nbuses.\nAlso, a credit or refund (without interest) is allowable on \ntax-paid tires sold by any person on, or in connection with, \nany other article that is sold or used in an activity listed \nabove.\nThe person who paid the tax is eligible to make the claim \nand must include:\n• A detailed description of the claim,\n• Any additional information required by the regulations,\n• How the claim amount was figured,\n• Any other information to support the claim, and\n• The number of tires claimed for each CRN.\nClaim requirement. Generally, the claim must be filed \nwithin 3 years from the time the return was filed or 2 years \nfrom the time the tax was paid, whichever is later.\nLines 14i–14k. Other Claims\nDon't use lines 14i–14k to make communications tax \nclaims for nontaxable service. See Communications \nTaxes, earlier.\nUse lines 14i–14k for claims relating to taxes listed in the \ntable under Claim requirement below. See Pub. 510 for \ninformation on allowable claims relating to these taxes. If you \nneed additional space, attach another sheet(s). You must \ninclude the following information for each claim.\n• A detailed description of the claim.\n• Any additional information required by the regulations.\n• The amount of the claim.\n• How you figured the claim amount.\n• Any other information to support the claim.\nClaim requirement. Generally, the claim must be filed \nwithin 3 years from the time the return was filed or 2 years \nfrom the time the tax was paid, whichever is later.\nCAUTION\n!\nTax\nCRN\nOzone-depleting chemicals (ODCs)\n398\nChemicals (other than ODCs)\n454\nImported chemical substances \n317\nODC tax on imported products\n349\nTruck, trailer, and semitrailer chassis and bodies, and \ntractors\n383\nPassenger vehicles (luxury tax)\n392\nGas guzzler automobiles\n340\nVaccines\n397\nSport fishing equipment\n341\nFishing rods and fishing poles\n308\nFishing tackle boxes\n387\nElectric outboard motors \n342\nBows, quivers, broadheads, and points\n344\nArrow shafts\n389\nThe Taxpayer Advocate Service (TAS) \nIs Here To Help You\nWhat is TAS? TAS is an independent organization within \nthe IRS that helps taxpayers and protects taxpayer rights. \nTheir job is to ensure that every taxpayer is treated fairly and \nthat you know and understand your rights under the Taxpayer \nBill of Rights.\nHow can you learn about your taxpayer rights? The \nTaxpayer Bill of Rights describes 10 basic rights that all \ntaxpayers have when dealing with the IRS. Go to \nTaxpayerAdvocate.IRS.gov to help you understand what \nthese rights mean to you and how they apply. These are your \nrights. Know them. Use them.\nWhat can TAS do for you? TAS can help you resolve \nproblems that you can't resolve with the IRS. And their \nservice is free. If you qualify for their assistance, you will be \nassigned to one advocate who will work with you throughout \nthe process and will do everything possible to resolve your \nissue. TAS can help you if:\n• Your problem is causing financial difficulty for you, your \nfamily, or your business;\n• You face (or your business is facing) an immediate threat \nof adverse action; or\n• You've tried repeatedly to contact the IRS but no one has \nresponded, or the IRS hasn't responded by the date \npromised.\nHow can you reach TAS? TAS has offices in every state, \nthe District of Columbia, and Puerto Rico. Your local \nadvocate's number is in your local directory and at \nTaxpayerAdvocate.IRS.gov/Contact-Us. You can also call \nthem at 877-777-4778.\nHow else does TAS help taxpayers? TAS works to resolve \nlarge-scale problems that affect many taxpayers. If you know \nof one of these broad issues, please report it to them at \nIRS.gov/SAMS.\nPrivacy Act and Paperwork Reduction Act Notice. We \nask for the information on these forms in order to carry out \nthe Internal Revenue laws of the United States. We need it to \n20\nInstructions for Form 720 (Rev. 06-2024)\n", "figure and collect the right amount of tax. Miscellaneous \nexcise taxes are imposed under Subtitle D of the Internal \nRevenue Code. These forms are used to determine the \namount of tax that you owe. Section 6011 requires you to \nprovide the requested information. Section 6109 requires you \nto provide your identifying number. Routine uses of this \ninformation include giving it to the Department of Justice for \ncivil and criminal litigation, and to cities, states, the District of \nColumbia, and U.S. commonwealths and territories for use in \nadministering their tax laws. We may also disclose this \ninformation to other countries under a tax treaty, to federal \nand state agencies to enforce federal nontax criminal laws, or \nto federal law enforcement and intelligence agencies to \ncombat terrorism. Failure to provide this information in a \ntimely manner or providing false or fraudulent information \nmay subject you to penalties.\nYou aren't required to provide the information requested \non a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. Books \nor records relating to a form or its instructions must be \nretained as long as their contents may become material in the \nadministration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by \nsection 6103.\nThe time needed to complete and file these forms and \nrelated schedules will vary depending on individual \ncircumstances. The estimated average times are:\nForm\nRecordkeeping\nLearning about\nthe law or\nthe form\nPreparing, \ncopying, \nassembling, and\nsending the\nform to the IRS\n720\n8 hr., 59 min.\n1 hr., 5 min.\n2 hr., 3 min.\n720-X\n6 hr., 13 min.\n0 hr., 18 min.\n0 hr., 24 min.\nComments and suggestions. We welcome your comments \nabout this publication and your suggestions for future \neditions. You can send us comments through IRS.gov/\nFormComments. Or you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW\nIR-6526\nWashington, DC 20224\nAlthough we can’t respond individually to each comment \nreceived, we do appreciate your feedback and will consider \nyour comments and suggestions as we revise our tax forms, \ninstructions, and publications. Do not send tax questions, tax \nreturns, or payments to the above address.\nOrdering forms and publications. Go to IRS.gov/Forms \nto download forms and publications. Otherwise, you can go \nto IRS.gov/OrderForms to order forms. Call 800-829-3676 to \norder prior-year forms and instructions. The IRS will process \nyour order for forms and publications as soon as possible. Do \nnot resubmit requests you’ve already sent us. You can get \nforms and publications faster online.\nInstructions for Form 720 (Rev. 06-2024)\n21\n", "Index\n \nA\nAddress, Name and 3\nAir transportation:\nUncollected tax report 5\nAir transportation taxes 4\nAlternative fuel 7\nAmount to deposit 12\nArrow shafts 10\nB\nBiodiesel sold as but not used as \nfuel 10\nBows, quivers, broadheads, and \npoints 9\nC\nClaims (Schedule C) 13\nCoal 8\nCommunications:\nUncollected tax report 5\nCommunications taxes 4\nD\nDeposits, How to make 11\nDiesel 5\nDiesel-water emulsion 5\nE\nElectric outboard motors 9\nEmployer identification number 3\nEnvironmental taxes 4\nExported taxable fuel 14\nF\nFinal return 2\nFishing rods and fishing poles 9\nFishing tackle boxes 9\nFloor stocks 10\nForeign insurance policies 8\nForm 6197 8\nForm 6627 4\nForm 720-V 11\nFuel taxes 5\nG\nGas guzzler automobiles:\nOne-time filing 8\nGasoline 6\nH\nHelp, additional 2\nHow to file:\nZero tax 2\nI\nIndoor tanning services 10\nInland waterways fuel use tax 10\nInterest, Penalties and 2\nK\nKerosene 5\nKerosene for use in aviation 6\nM\nManufacturers taxes 8\nN\nName and address 3\nO\nObligations not in registered \nform 7\nODCs 10\nOne-time filing 8\nOther fuels, tax rates 6\nP\nPatient-centered outcomes \nresearch fee 9\nPayment of taxes 11\nPayment voucher 11\nPenalties and interest 2\nR\nRecordkeeping 2\nRetail tax 7\nS\nSchedule A (Excise Tax \nLiability) 12\nSchedule C (Claims) 13-20\nSchedule T (Two-Party Exchange \nInformation Reporting) 13\nSection 40 fuels 10\nShip passenger tax 7\nSport fishing equipment 9\nT\nTanning services, Indoor 10\nTaxable tires 8\nTaxes, Payment of 11\nThird Party Designee 3\nTire credit, Section 4051(d) 7\nTires, taxable 8\nTransportation by water 7\nTrucks, trailers, tractors 7\nTwo-Party Exchange Information \nReporting 13\nU\nUncollected tax report 5\nV\nVaccines 8\nW\nWhen to deposit 11\nWhen to file 2\nWhere to file 2\n22\n" ]
f2290sp.pdf	0724 Form 2290 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f2290sp.pdf	[ "Note: The form, instructions, or publication you are looking \nfor begins after this coversheet.\nPlease review the information below.\nThis July 2024 revision is for the tax period beginning on July 1, 2024, and ending on June \n30, 2025. Don’t use this revision if you need to file a return for a tax period that began on or \nbefore June 30, 2024. To obtain a prior revision of Form 2290 and its separate instructions, \nvisit \nwww.irs.gov/Form2290. \nNota: El formulario, las instrucciones o la publicación que \nbusca se encuentra luego de esta portada.\nPor favor lea la información a continuación.\nEsta revisión de julio de 2024 es para el período tributario que comienza el 1 de julio de \n2024 y termina el 30 de junio de 2025. No use esta revisión si necesita presentar una \ndeclaración para un período tributario que haya comenzado en o antes del 30 de junio de \n2024. Para obtener una revisión anterior del Formulario 2290 (sp) y sus instrucciones por \nseparado, visite www.irs.gov/Form2290SP. \n", "LA PÁGINA SE HA DEJADO EN BLANCO INTENCIONALMENTE.\n", "Formulario 2290\n(Rev. julio de 2024)\nDeclaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras \nDepartment of the Treasury \nInternal Revenue Service\nPara el período que comienza el 1 de julio de 2024 y termina el 30 de junio de 2025\nAdjunte ambas copias del Anexo 1 a esta declaración. \nVisite www.irs.gov/Form2290SP para obtener las instrucciones y la información más reciente.\nGuarde una copia de este \nformulario para sus archivos.\nOMB No. 1545-0143 \nEscriba a \nmáquina o \ncon letra \nde molde \nNombre \nNúmero de identificación del empleador (EIN)\n–\nDirección (número, calle y número del apartamento u oficina) \nCiudad o pueblo, provincia o estado, país y código postal (ZIP) o código postal extranjero\nMarque si le corresponde: \nCambio de dirección \nCorrección del VIN \nMarque este recuadro si va a corregir el número de \nidentificación del vehículo (VIN, por sus siglas en inglés) que \nincluyó anteriormente en el Anexo 1 (Formulario 2290). Adjunte \nuna explicación a su declaración. No marque este recuadro por \nninguna otra razón. \nDeclaración enmendada \nMarque este recuadro si está declarando (a) impuesto adicional \ndebido a un aumento en el peso bruto tributable de un vehículo \no (b) vehículos suspendidos que exceden del límite sobre las \nmillas que se pueden usar. No marque este recuadro por \nninguna otra razón. \nDeclaración final \nMarque este recuadro si ya no tiene un vehículo sujeto al \nimpuesto para declarar. \nParte I \nCálculo del Impuesto \nPrecaución: Si usted compró un vehículo usado de un vendedor privado, vea las instrucciones.\n1 \n \n¿Se usó (usaron) el (los) vehículo(s) en esta declaración en las carreteras públicas durante julio de \n2024? Si contestó “SÍ”, anote 202407 en las casillas a la derecha. Si contestó “NO”, vea la tabla en la \npágina 4 de las instrucciones por separado \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \nA A A A M M\n2 \nImpuestos. Anote el Total de la columna (4) en la página 2 del Formulario 2290 \n.\n.\n.\n.\n.\n.\n.\n2 \n. \n3 \nImpuesto adicional resultante del aumento en el peso bruto tributable (vea las instrucciones) \n.\n.\n.\n3 \n. \n4 \nImpuesto total. Sume las líneas 2 y 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \n. \n5 \nCréditos. (Adjunte documentos comprobantes. Vea las instrucciones por separado) \n.\n.\n.\n.\n.\n.\n5 \n. \n6 \nSaldo adeudado. Reste la cantidad de la línea 5 de la cantidad de la línea 4. El resultado es la cantidad \nque usted adeuda. Marque el recuadro correspondiente si paga por: \nEFTPS \nTarjeta de crédito o débito\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n. \nParte II \nDeclaración que Corrobora la Suspensión del Impuesto (Complete las declaraciones que le correspondan. \nIncluya hojas adicionales si las necesita). \n7 \nDeclaro que los vehículos declarados como vehículos suspendidos (categoría W) en el Anexo 1 serán utilizados en las carreteras públicas (marque \nlos recuadros que le correspondan) por: \n5,000 millas o menos\n7,500 millas o menos para vehículos utilizados para propósitos agropecuarios\ndurante el período desde el 1 de julio de 2024 hasta el 30 de junio de 2025 y que han sido suspendidos del impuesto. Complete y adjunte \ntambién el Anexo 1. \n8 \n \na \n \nDeclaro que los vehículos listados como suspendidos del impuesto en el Formulario 2290 presentado para el período desde el 1 de \njulio de 2023 hasta el 30 de junio de 2024 no estuvieron sujetos al impuesto para tal período, a excepción de los vehículos listados en la línea 8b.\nMarque este recuadro si le corresponde \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nb \nNúmeros de identificación del vehículo \n9 \nDeclaro que los siguientes números de identificación del vehículo \nfueron listados como suspendidos en\nel Formulario 2290 que se presentó para el período desde el 1 de julio de 2023 hasta el 30 de junio de 2024. Dichos vehículos fueron vendidos\no transferidos a \nel día \ndel mes de \nde \n. \nEn el momento de su transferencia, los vehículos quedaron admisibles para la suspensión del impuesto. Incluya una lista por separado si es necesario. \nTercero \nAutorizado \n¿Desea permitir que otra persona hable sobre este formulario con el IRS? Vea las instrucciones.\nSí. Complete lo siguiente. \nNo\nNombre de esta \npersona\nNúmero de \nteléfono\nNúmero de identificación \npersonal (PIN)\nFirme \nAquí \nBajo pena de perjurio, declaro que he examinado esta declaración, incluyendo todo anexo o comprobante que la acompañe, y que, a mi leal saber y entender, es \nverídica, correcta y completa. La declaración del preparador (que no sea el contribuyente) está basada en toda información de la cual el preparador tenga conocimiento.\nFirma \nFecha \nEscriba su nombre a máquina o con letra de molde debajo de su firma. \nNúmero de teléfono \nPara uso \nexclusivo del \npreparador \nremunerado \nEscriba a máquina o con letra de molde el \nnombre del preparador remunerado\nFirma del preparador remunerado\nFecha\nMarque \naquí si \ntrabaja por \ncuenta propia\nPTIN \nNombre de la empresa\nEIN de la empresa\nDirección de la empresa\nNúmero de teléfono\nPara el Aviso sobre la Ley de Confidencialidad de Información y la \nLey de Reducción de Trámites, vea las instrucciones por separado.\nCat. No. 30488W \nForm 2290 (sp) (Rev. 7-2024)\n", "Formulario 2290 (Rev. 7-2024) \nPágina 2 \nCálculo del Impuesto \nCategoría \nPeso bruto tributable \n(en libras) \n(1) \nImpuesto anual \n(vehículos utilizados \ndurante julio) \n(a) \nVehículos \nque no sean \nmadereros* \n(b) \nVehículos \nmadereros* \n(2) \nImpuesto del período parcial \n(vehículos utilizados por primera vez \ndespués de julio). Vea las tablas al \nfinal de las instrucciones por separado. \n(a) \nVehículos \nque no sean \nmadereros* \n(b) \nVehículos \nmadereros* \n(3) \nNúmero de \nvehículos \n(a) \nVehículos \nque no sean \nmadereros\n(b) \nVehículos \nmadereros\n(4) \nCantidad del \nimpuesto \n(col. (1) o col. (2) \nmultiplicada por \ncol. (3)) \nCategoría \n \n \n \n \n \n \n \n \n \n \nA\n55,000\n$100.00\n$75.00\n$\n$\n$\nA\nB\n55,001 – 56,000\n122.00\n91.50\nB\nC\n56,001 – 57,000\n144.00\n108.00\nC\nD\n57,001 – 58,000\n166.00\n124.50\nD\nE\n58,001 – 59,000\n188.00\n141.00\nE\nF\n59,001 – 60,000\n210.00\n157.50\nF\nG\n60,001 – 61,000\n232.00\n174.00\nG\nH\n61,001 – 62,000\n254.00\n190.50\nH\nI\n62,001 – 63,000\n276.00\n207.00\nI\nJ\n63,001 – 64,000\n298.00\n223.50\nJ\nK\n64,001 – 65,000\n320.00\n240.00\nK\nL\n65,001 – 66,000\n342.00\n256.50\nL\nM\n66,001 – 67,000\n364.00\n273.00\nM\nN\n67,001 – 68,000\n386.00\n289.50\nN\nO\n68,001 – 69,000\n408.00\n306.00\nO\nP\n69,001 – 70,000\n430.00\n322.50\nP\nQ\n70,001 – 71,000\n452.00\n339.00\nQ\nR\n71,001 – 72,000\n474.00\n355.50\nR\nS\n72,001 – 73,000\n496.00\n372.00\nS\nT\n73,001 – 74,000\n518.00\n388.50\nT\nU\n74,001 – 75,000\n540.00\n405.00\nU\nV\nMás de 75,000\n550.00\n412.50\nV\nTotal. Sume los números de los vehículos informados en las columnas (3)(a) y (3)(b). \nAnote el total aquí (debe ser igual al total de vehículos tributables indicados en la línea c \nde la Parte II del Anexo 1). Sume las cantidades en la columna (4). Anote el resultado \naquí y en la línea 2 del Formulario 2290\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n$\nW\nVehículos Suspendidos del \nPago del Impuesto (Vea la \nParte II en la página 9 de las \ninstrucciones por separado). \n \nComplete ambas copias del Anexo 1 (Formulario 2290) y adjúntelas al Formulario 2290. \n* Vea la página 2 de las instrucciones por separado para información sobre los vehículos utilizados en explotaciones madereras o forestales. \nForm 2290 (sp) (Rev. 7-2024) \n", "ANEXO 1 \n(Formulario 2290)\n(Rev. julio de 2024) \nAnexo para los Vehículos Pesados Utilizados en las Carreteras \nDepartment of the Treasury \nInternal Revenue Service \nPara el período desde el 1 de julio de 2024 hasta el 30 de junio de 2025\nComplete y presente ambas copias del Anexo 1. Se le devolverá una copia estampada para que la \npueda utilizar como verificación de pago al registrar el (los) vehículo(s) en un estado.\nOMB No. 1545-0143 \nEscriba a \nmáquina o \ncon letra \nde molde \nNombre \nNúmero de identificación del empleador (EIN)\n–\nDirección (número, calle y número del apartamento u oficina) \nCiudad o pueblo, provincia o estado, país y código postal (ZIP) o código postal extranjero\nPrimer mes de uso \n(vea las instrucciones)\nA A A A M M\nParte I\nVehículos que está declarando (anote el VIN y la categoría)\nCategoría A a W \n(categoría W para \nvehículos suspendidos)\n1 \n2 \n3 \n4 \n5 \n6\n7\n8\n9\n10\n11\n12\n13 \n14 \n15 \n16 \n17\n18\n19\n20\n21 \n22 \n23 \n24 \nParte II\nResumen de los vehículos declarados\na \nNúmero total de vehículos declarados .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \nb \nAnote el número total de vehículos sujetos al impuesto por los cuales se ha suspendido el impuesto (categoría W)\nb \nc\nNúmero total de vehículos tributables. Reste la línea b de la línea a \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nPara el Aviso sobre la Ley de Confidencialidad de Información y la \nLey de Reducción de Trámites, vea las instrucciones por separado.\nCat. No. 30488W \nSchedule 1 (Form 2290) (sp) (Rev. 7-2024)\n", "LA PÁGINA SE HA DEJADO EN BLANCO INTENCIONALMENTE.\n", "ANEXO 1 \n(Formulario 2290) \n(Rev. julio de 2024) \nAnexo para los Vehículos Pesados Utilizados en las Carreteras \nDepartment of the Treasury \nInternal Revenue Service \nPara el período desde el 1 de julio de 2024 hasta el 30 de junio de 2025\nComplete y presente ambas copias del Anexo 1. Se le devolverá una copia estampada para que la \npueda utilizar como verificación de pago al registrar el (los) vehículo(s) en un estado.\nOMB No. 1545-0143 \nEscriba a \nmáquina o \ncon letra \nde molde \nNombre \nNúmero de identificación del empleador (EIN)\n–\nDirección (número, calle y número del apartamento u oficina) \nCiudad o pueblo, provincia o estado, país y código postal (ZIP) o código postal extranjero\nPrimer mes de uso \n(vea las instrucciones)\nA A A A M M\nParte I\nVehículos que está declarando (anote el VIN y la categoría)\nCategoría A a W \n(categoría W para \nvehículos suspendidos)\n1 \n2 \n3 \n4 \n5 \n6\n7\n8\n9\n10\n11\n12\n13 \n14 \n15 \n16 \n17\n18\n19\n20\n21 \n22 \n23 \n24 \nParte II\nResumen de los vehículos declarados\na \nNúmero total de vehículos declarados .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \nb \nAnote el número total de vehículos sujetos al impuesto por los cuales se ha suspendido el impuesto (categoría W)\nb \nc\nNúmero total de vehículos tributables. Reste la línea b de la línea a \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nPara el Aviso sobre la Ley de Confidencialidad de Información y la \nLey de Reducción de Trámites, vea las instrucciones por separado.\nCat. No. 30488W \nSchedule 1 (Form 2290) (sp) (Rev. 7-2024)\n", "LA PÁGINA SE HA DEJADO EN BLANCO INTENCIONALMENTE.\n", "Anexo 1 (Formulario 2290) (Rev. 7-2024) \nAutorización para Divulgar Información Tributaria \nPara el período desde el 1 de julio de 2024 hasta el 30 de junio de 2025\nAl firmar, fechar y anotar mi número de identificación del empleador (EIN, por sus siglas en inglés) en la \nparte inferior de esta página, por medio de la presente autorizo al Servicio de Impuestos Internos (IRS, por \nsus siglas en inglés) a divulgar información sobre mi pago del impuesto sobre el uso de vehículos pesados en \nlas carreteras (heavy highway vehicle use tax o HVUT, por sus siglas en inglés) para el período tributario \nindicado anteriormente al Departamento de Transporte federal (Department of Transportation o DOT, por sus \nsiglas en inglés), al Servicio de Aduanas y Control de Fronteras de los Estados Unidos (U.S. Customs and \nBorder Protection o CBP, por sus siglas en inglés) y a los Departamentos de Vehículos de Motor estatales \n(Department of Motor Vehicles o DMV, por sus siglas en inglés). La información divulgada al DOT, CBP y \nDMV estatales será mi número de identificación del vehículo (VIN, por sus siglas en inglés) y la verificación de \nque he pagado el HVUT. El IRS puede divulgar la información al DOT, CBP y DMV de los cincuenta estados y \ndel Distrito de Columbia que tengan autoridad alguna para recaudar impuestos, registrar vehículos o \nrecolectar información. Accedo a que la Asociación Estadounidense de Administradores de las Leyes \nRelacionadas con los Vehículos de Motor (American Association of Motor Vehicle Administrators o AAMVA, \npor sus siglas en inglés), una organización sin fines de lucro, envíe, en calidad de tercero intermediario, mi(s) \nVIN e información sobre mis pagos que ha recibido el IRS a los DMV estatales.\nComprendo que la información a ser divulgada es, por lo general, confidencial conforme a las leyes que le \ncorresponden al IRS y que la agencia que recibe la información relacionada con el HVUT no está sujeta a \nestas leyes y puede usar esta información para cualquier propósito tal como lo permiten otras leyes federales \ny/o estatales. Para hacerse efectiva, esta autorización tiene que ser recibida por el IRS dentro de un período \nde 120 días a partir de la fecha indicada a continuación (la fecha en que se firma esta autorización).\nSi la autorización es firmada por un directivo empresarial o tercero que no sea el contribuyente, yo certifico \nque tengo la autoridad competente para firmar esta autorización para divulgar información tributaria.\nFirme \nAquí \nFirma \nFecha \nEscriba su nombre a máquina o en letra de molde debajo de su firma. \nNúmero de identificación del empleador (EIN)\n–\nSchedule 1 (Form 2290) (sp) (Rev. 7-2024) \n", "Formulario 2290-V, Comprobante de Pago \nPropósito del Formulario \nComplete el Formulario 2290-V si hace un pago por \ncheque o giro junto con el Formulario 2290, Declaración \ndel Impuesto sobre el Uso de Vehículos Pesados en las \nCarreteras. Se usará el Formulario 2290-V para acreditar \nsu pago a su cuenta tributaria con mayor diligencia y \nexactitud y también para mejorar la calidad de nuestro \nservicio. \nSi su declaración es preparada por un tercero y se \nrequiere que haga un pago, entréguele el Formulario \n2290-V al preparador. \nNo presente el Formulario 2290-V si está pagando el \nsaldo adeudado en la línea 6 del Formulario 2290 usando \nel Sistema de pago electrónico del impuesto federal \n(EFTPS, por sus siglas en inglés), tarjeta de crédito o \ndébito, o mediante el retiro electrónico de fondos (débito \ndirecto). Vea Cómo Pagar el Impuesto en las \nInstrucciones para el Formulario 2290.\nInstrucciones Específicas \nCasilla 1. Si no tiene un EIN, puede solicitarlo en línea. \nAcceda al sitio web del IRS, www.irs.gov/EIN y pulse \nsobre Español. Sólo las personas con direcciones en el \nextranjero, como México, pueden solicitar un EIN \nllamando al 267-941-1099 (la llamada no es gratis). \nTambién lo puede solicitar enviando el Formulario SS-4, \nSolicitud de Número de Identificación del Empleador \n(EIN), al IRS por fax o por correo. \nCasilla 2. Anote la cantidad de pago de la línea 6 del \nFormulario 2290. \nCasilla 3. Anote la fecha tal como aparece en la línea 1 \ndel Formulario 2290. \nCasilla 4. Anote su nombre y dirección tal como \naparecen en el Formulario 2290. \n• Incluya su cheque o giro a la orden de “United States \nTreasury” (Tesoro de los EE. UU.). Asegúrese de anotar \nsu EIN, “Formulario 2290” y el período tributario (la fecha \ntal como se indica en la línea 1 del Formulario 2290) en su \ncheque o giro. No envíe dinero en efectivo. Tampoco \nengrape el Formulario 2290-V o su pago al Formulario \n2290 (ni el uno al otro). \n• Desprenda el Formulario 2290-V y envíelo con su pago \ny con el Formulario 2290 a la dirección que aparece a la \nizquierda en la parte inferior del Formulario 2290-V.\n▲\n!\nPRECAUCIÓN\nLos servicios de entrega privados (PDS, por sus \nsiglas en inglés) no pueden entregar artículos a \nun apartado postal. Tiene que usar el servicio \npostal de los Estados Unidos para enviar todo \nartículo a un apartado postal del IRS. \n▲\n!\nPRECAUCIÓN\nSi usted está utilizando un PDS o enviando un \npago emitido por una institución financiera \ninternacional, vea las instrucciones para detalles \nacerca de dónde enviar su comprobante de \npago.\nDesprenda aquí\nFormulario \n2290-V \n(Rev. julio de 2024) \nComprobante de Pago \nDepartment of the Treasury \nInternal Revenue Service \nPara el período desde el 1 de julio de 2024 al 30 de junio de 2025 \nVea Cómo Pagar el Impuesto en las Instrucciones para el Formulario 2290. \nNo engrape ni adhiera este comprobante ni su pago a la declaración. \nOMB No. 1545-0143 \n1\nNúmero de identificación del empleador (EIN)\n–\n2 Anote al lado la cantidad de su pago. \nHaga su cheque o giro a la orden \nde “United States Treasury”.\nDólares \nCentavos \n3 \nAnote la fecha tal como se indica en la línea 1 del \nFormulario 2290. \nA\nA\nA\nA\nM\nM\n4 Nombre \nDirección (número, calle y número del apartamento u oficina) \nCiudad o pueblo, provincia o estado, país y código postal (ZIP) o código postal extranjero\nEnvíe el Formulario 2290, este comprobante y su \npago a: \nInternal Revenue Service \nP.O. Box 932500 \nLouisville, KY 40293-2500 \n" ]
p5084.pdf	0624 Publ 5084 (PDF)	https://www.irs.gov/pub/irs-pdf/p5084.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Patriotic IRS logo. Communications & Liaison. Legislative Affairs \nCongressional Update The U.S. Capitol dome \nNews for members of Congress and their staffs – June 2024 \nTable of Contents (click topic to read article) \n• \nIRS warns taxpayers they may be scam victims if they filed for big refunds \n• \nIRS makes Direct File a permanent option to file federal tax returns \n• \nIRS announces extension of Free File program through 2029 \n• \nCheck business tax returns for signs of incorrect Employee Retention Credit claims \n• \nHome improvements could help taxpayers qualify for home energy credits \n• \nEstimated Tax Payment due June 17 \n• \nSelling your home this summer? \n• \nIRS released Strategic Operating Plan update \n• \nInternal Revenue Service (IRS) Inflation Reduction Act (IRA) Industry Day – June 5th \n• \nNew Video - How to Know if a Private Collection Agency Calling You is Legit \n• \nIRS highlights tax-related tools and resources during National Small Business Week \n• \nDisaster relief frequently asked questions: Retirement plans and IRAs under the SECURE 2.0 Act of \n2022 \n• \nIRS recognizes two IRS teams that reached the finals for the 2024 Service to America Medals \n• \nRecent IRS Criminal Investigation cases \n• \nIRS Tax Tips: Helpful taxpayer information on a variety of topics \n• \nAdditional information on IRS.gov \nIRS warns taxpayers they may be scam victims if they filed for big \nrefunds; misleading advice leads to false claims for Fuel Tax Credit, \nSick and Family Leave Credit, household employment taxes \nIRS issued a consumer alert following ongoing concerns about a series of tax scams \nand inaccurate social media advice that led thousands of taxpayers to file inflated \nrefund claims during the past tax season. \n• The IRS warned taxpayers not to fall for these scams centered around the Fuel \nTax Credit, the Sick and Family Leave Credit and household employment taxes. \nPublication 5084 \n (Rev. 6-2024) \n Catalog Number \n 62903M \n \| Department of the Treasury Internal Revenue Service www.irs.gov \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nThey involve legitimate tax provisions, but they are limited to very specialized \nsituations. The vast majority of claims do not qualify. \n• Taxpayers claiming credits for which they are not eligible cause their refunds to \nbe delayed. Taxpayers must provide IRS documentation to support these claims. \n• Taxpayers who fell for these traps must follow IRS instructions to verify their \neligibility for the claim. Taxpayers could also face steep financial penalties, \npotential follow-up audits or criminal action for improper claims. \n• If a taxpayer filed one of these claims mistakenly, they need to follow advice on \nletters. They should use the IRS.gov tool Should I file an amended return? to \ndetermine if they should amend their return. They can call the IRS or talk to a \ntrusted tax professional. \nIRS makes Direct File a permanent option to file federal tax returns; \nexpanded access for more taxpayers planned for the 2025 filing \nseason \nFollowing a successful filing season pilot and feedback from a variety of partners, the \nInternal Revenue Service announced that it will make Direct File a permanent option \nfor filing federal tax returns starting in the 2025 tax season. \nThe agency is exploring ways to expand Direct File to make more taxpayers eligible in \nthe 2025 filing season and beyond by examining options to broaden Direct File’s \navailability across the nation, including covering more tax situations and inviting all \nstates to partner with Direct File next year. \nThe IRS plans to announce additional details on the 2025 expansion in the coming \nmonths. \nThe decision follows a highly successful, limited pilot during the 2024 filing season, \nwhere 140,803 taxpayers in 12 states filed their taxes using Direct File. The IRS closely \nanalyzed data collected during the pilot, held numerous meetings with diverse groups of \nstakeholders and gathered feedback from individual Direct File users, state officials and \nrepresentatives across the tax landscape. The IRS heard directly from hundreds of \norganizations across the country, more than a hundred members of Congress and from \nthose interested in using Direct File in the future. The IRS has also heard from a limited \nnumber of stakeholders who believe the current free electronic filing options provided by \nthird party vendors are adequate. \nThe IRS will continue data analysis and stakeholder engagement to identify \nimprovements to Direct File; however, initial post-pilot analysis yielded enough \n2 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ninformation for the decision to make Direct File a permanent filing option. The IRS noted \nthat an early decision on 2025 was critical for planning and programming both for the \nIRS and for additional states to join the program. IRS Commissioner Danny Werfel \nrecommended to Secretary of the Treasury Janet L. Yellen to make Direct File \npermanent. He cited overwhelming satisfaction from users and improved ease of tax \nfiling among the reasons for his recommendation, which Secretary Yellen has accepted. \n“The clear message is that many taxpayers across the nation want the IRS to provide \nmore than one no-cost option for filing electronically,” said IRS Commissioner Danny \nWerfel. “So, starting with the 2025 filing season, the IRS will make Direct File a \npermanent option for filing federal tax returns. Giving taxpayers additional options \nstrengthens the tax filing system. And adding Direct File to the menu of filing options \nfits squarely into our effort to make taxes as easy as possible for Americans, including \nsaving time and money.” \nState and Eligibility Expansion \nBuilding on the success of the limited pilot – where taxpayers with relatively simple tax \nsituations in 12 states were eligible to use Direct File – the IRS is examining ways to \nexpand eligibility to more taxpayers across the country. For the 2025 filing season, the \nIRS will work with all states that want to partner with Direct File, and there will be no \nlimit to the number of states that can participate in the coming year. The agency expects \nseveral new states will choose to participate. \nThe IRS is also exploring ways to gradually expand the scope of tax situations \nsupported by Direct File. Over the coming years, the agency’s goal is to expand Direct \nFile to support most common tax situations, with a particular focus on those situations \nthat impact working families. Announcements about new state partners and expanded \neligibility are expected in the coming months. \n“User experience – both within the product and integration with state tax systems – will \ncontinue to be the foundation for Direct File moving forward,” Werfel said. “We will \nfocus, first and foremost, on continuing to get it right. Accuracy and comprehensive tax \ncredit uptake will be paramount concerns to ensure taxpayers file a correct return and \nget the refund they’re entitled to. And our North Star will be improving the experience \nof tax filing itself and helping taxpayers meet their obligations as easily and quickly as \npossible.” \nDirect File’s Role in the Tax System \nDuring the agency’s review, many taxpayers told the IRS they want no-cost filing \noptions. Millions of taxpayers who did not live in one of the 12 pilot states visited the \nDirect File website to learn more about this option or asked live chat assistors to make \nDirect File available in their state. \n3 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nAs a permanent filing option, Direct File will continue to be one option among many \nfrom which taxpayers can choose. It is not meant to replace other important options by \ntax professionals or commercial software providers, who are critical partners with the \nIRS in delivering a successful tax system for the nation. The IRS also remains \ncommitted to the ongoing relationship with Free File Inc., which has served taxpayers \nfor two decades in the joint effort to provide free commercial software. Earlier this \nmonth, the IRS signed a five-year extension with industry to continue Free File. \nAs the IRS works to expand Direct File, it will also work to strengthen all free filing \noptions for taxpayers, including Free File, the Volunteer Income Tax Assistance \nprogram (VITA) and the Tax Counseling for the Elderly program (TCE). \nIRS announces extension of Free File program through 2029 \nThe IRS announced an extension of the current Free File program through 2029 \nfollowing an agreement that will continue to make the free private-sector tax software available \nto taxpayers. \nThe five-year extension agreement between the IRS and Free File Inc. will continue the \nprogram through October 2029. \nFree File is a public-private partnership between the IRS and several tax preparation software \ncompanies who provide their online tax preparation and filing software for free. Through this \npartnership, tax preparation and filing software providers make their online products available to \neligible taxpayers. The program is only available on IRS.gov. \nThis year, Free File saw an increase of about 200,000 tax returns filed through the program, \nreaching 2.9 million returns as of May 11. That’s an increase of 7.3% from the 2.7 million filed \nthrough the same period last year. \n“Free File remains an important part of the IRS portfolio to help taxpayers file their taxes for \nfree,” said IRS Commissioner Danny Werfel. “We were pleased to see growth in the program \nthis year, and we look forward to continuing this important collaboration with the tax software \nindustry. Free File was part of a successful filing season at the IRS that saw increased interest \nin a range of free programs to help taxpayers.” \nCheck business tax returns for signs of incorrect Employee Retention \nCredit claims \nSome unscrupulous promoters have misrepresented eligibility rules for the Employee \nRetention Credit (ERC), luring well-intentioned businesses to claim the credit when \nthey don’t qualify. The IRS is highlighting seven suspicious signs and urging \nbusinesses to seek a trusted tax professional to resolve an incorrect claim. \n4 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nWith ERC compliance work expanding, the IRS reminds businesses to quickly pursue \nthe claim withdrawal process if they need to ask the IRS not to process an ERC claim \nfor any tax period that hasn’t been paid yet. \nSigns an ERC claim could be incorrect \nThese seven suspicious signs could indicate an incorrect claim: \n• Too many quarters claimed. Some promoters urged employers to claim the \nERC for all quarters that the credit was available. Qualifying for all quarters is \nuncommon. Employers should carefully review their eligibility for each quarter. \n• Government orders that don’t qualify. Some promoters told employers they \ncan claim the ERC if any government order was in place in their area, even if \ntheir operations weren’t affected or if they chose to suspend their business \noperations voluntarily. This is false. Some promoters also suggested that an \nemployer qualifies based on communications from the Occupational Safety and \nHealth Administration. This is generally not true. Employers should review \nthe frequently asked questions about ERC – Qualifying Government\nOrders for more information and helpful examples for these topics. \n• Too many employees and wrong calculations. Employers should be cautious \nabout claiming the ERC for all wages paid to every employee on their payroll. \nEmployers need to meet certain rules for wages to be considered qualified \nwages, depending on the tax period. Employers should review all calculations to \navoid overclaiming the credit. They should not use the same credit amount \nacross multiple tax periods for each employee. For details on credit amounts, see \nthe ERC 2020 vs 2021 Comparison Chart. \n• Supply chain issues. A supply chain disruption by itself doesn’t qualify an \nemployer for ERC. An employer needs to ensure that their supplier’s government \norder meets the requirements. Employers should carefully review the rules on \nsupply chain issues and examples in the 2023 legal memo on supply chain \ndisruptions (PDF). \n• Claims for too much of a tax period. It's possible, but uncommon, for an \nemployer to qualify for ERC for the entire calendar quarter if their business \noperations were fully or partially suspended due to a government order during \na portion of a calendar quarter. A business in this situation can claim ERC only \nfor wages paid during the suspension period, not the whole quarter. Businesses \nshould check their claim for overstated qualifying wages and keep payroll records \nthat support their claim. \n5 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n• Didn’t pay wages or didn’t exist during eligibility period. Employers can only \nclaim ERC for tax periods when they paid wages to employees. Records \navailable to the IRS show some businesses that claimed ERC didn’t have any \nemployees or they claimed ERC for tax periods before the business existed. \n• Promoter says there’s nothing to lose. Businesses should be on high alert \nwith any ERC promoter who urged them to claim ERC because they “have \nnothing to lose.” Businesses that incorrectly claim the ERC risk repayment, \npenalties, interest, audit and other expenses. \nThe IRS has an interactive ERC Eligibility Checklist that tax professionals and \ntaxpayers can use to check potential eligibility for ERC. It’s also available as a printable \nguide (PDF). \nHome improvements could help taxpayers qualify for home energy \ncredits \nTaxpayers that make certain energy efficient updates to their homes could qualify them \nfor home energy credits. The credit amounts and types of qualifying expenses were \nexpanded by the Inflation Reduction Act of 2022. \n• Taxpayers can claim the Energy Efficient Home Improvement Credit and the \nResidential Clean Energy Credit for the year the qualifying expenditures are \nmade. \n• Homeowners who improve their primary residence will find the most \nopportunities to claim a credit for qualifying expenses. Renters may also be able \nto claim credits, as well as owners of second homes used as residences. \nLandlords cannot claim this credit. \n• IR-2024-137: IRS: Home improvements could help taxpayers qualify for \nhome energy credits has additional information. \n• IRS encourages taxpayers to review all requirements and qualifications at \nIRS.gov/HomeEnergy for energy efficient equipment prior to purchasing. \nAdditional information is available on energy.gov, which compares the credit \namounts for tax year 2022 and tax years 2023-2032. \n6 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nEstimated Tax Payment due June 17 \nGenerally, individuals, sole proprietors, partners and S corporation shareholders must \nmake estimated tax payments if they expect to owe $1,000 or more in taxes upon filing. \nCorporations must make estimated tax payments if they expect to owe $500 or more. \nTaxpayers may have to pay estimated tax for the current year if their tax was more than \nzero in the prior year. The worksheet in Form 1040-ES, Estimated Tax for \nIndividuals, has more details on who must pay estimated tax. \nAs taxpayers earn or receive income throughout the year, they should pay federal taxes \neither through withholding or estimated tax payments. If the amount of income tax \nwithheld from a salary or pension isn’t enough, or if there’s income such as from self-\nemployment, interest, dividends or capital gains, taxpayers may have to make \nestimated tax payments. \nThe next payments are due June 17, September 16, 2024, and January 15, 2025. If \nsufficient payments aren’t made on time, penalties may apply. \nTaxpayers can use the Tax Withholding Estimator to estimate their withholding and \nsee how it affects their refund, take-home pay or tax due. \nThe Pay As You Go, So You Won’t Owe guide provides more information on \nwithholding, estimated taxes and ways to avoid the estimated tax penalty. \nSelling your home this summer? \nIRS Publication 523, Selling Your Home, explains the tax rules that apply when \nhomeowners sell or otherwise give up ownership of their home. If they meet certain \nconditions, they may be able to exclude some of the gain from the sale of their home \nfrom their income and avoid paying taxes on it. \nIRS released Strategic Operating Plan update \nThe IRS released an update on the Strategic Operating Plan, which outlines plans \nfor the agency’s transformation work and highlights dozens of improvements for \ntaxpayers since the Inflation Reduction Act passed. \n7 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInternal Revenue Service (IRS) Inflation Reduction Act (IRA) Industry \nDay – June 5th \nThe IRS is hosting the 2nd Inflation Reduction Act Industry Day on June 5, 2024. This is \nan opportunity for current and future industry partners to hear details about the IRS \nStrategic Operating Plan and to learn about opportunities to support IRA initiatives. In-\nperson event held in Lanham, MD, and virtual attendance available. Learn more and \nregister at SAM.gov. \nNew Video - How to Know if a Private Collection Agency Calling You is \nLegit \nTaxpayers who owe taxes might get a call from a private collection agency working on \nbehalf of the IRS. The recently released YouTube video, “Here’s How to Know that \nPrivate Collection Agency Calling You is Legit,” explains how to know it’s an IRS \nauthorized private collection agency calling and not a scammer. For more information \non private debt collection, visit the frequently asked questions on IRS.gov. \nIRS highlights tax-related tools and resources during National Small \nBusiness Week \nNational Small Business Week was April 28-May 4, 2024. The IRS featured useful tax-\nrelated tools and resources to help small business owners, employers and self-\nemployed individuals succeed. \nTo support the special week, the IRS highlighted a variety of resources available for \nsmall business owners to help them understand and meet their tax responsibilities. The \nIRS encouraged small businesses to take advantage of the numerous resources \navailable on IRS.gov. \nRelated information: \n• IR-2024-123, IRS offers tax resources, information to nation's entrepreneurs \n• IR-2024-125, IRS.gov offers one-stop shop for small business tax resources \n• IR-2024-128, IRS warns entrepreneurs to take precautions on data security; \nprotect their businesses, employees, customers \n• FS-2024-19, Disaster relief frequently asked questions: Retirement plans \nand IRAs under the SECURE 2.0 Act of 2022 \n8 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDisaster relief frequently asked questions: Retirement plans and IRAs \nunder the SECURE 2.0 Act of 2022 \nIRS has provided frequently asked questions about SECURE 2.0 Act of 2022 \n(SECURE 2.0) that provides for special rules for distributions from retirement plans and \nindividual retirement arrangements (IRAs) and for retirement plan loans, for certain \nindividuals impacted by federally declared major disasters. \nIRS recognizes two IRS teams that reached the finals for the \n2024 Service to America Medals \nTo help celebrate this year’s Public Service Recognition Week, IRS recognized two IRS \nteams that reached the finals for the Samuel J. Heyman Service to America Medals. \nBeing recognized are the IRS Paperless Processing Initiative team of Darnita Trower, \nWanda Brown and Gerald Johnson as well as a special agent duo from IRS Criminal \nInvestigation (CI) – Trevor McAleenan and Michael Lane – for their work on a $3.4 \nbillion cryptocurrency seizure and forfeiture. \nAwarded by the nonprofit, nonpartisan Partnership for Public Service, the annual \nService to America Medals, known as the Sammies and considered the “Oscars” of \npublic service, recognize outstanding contributions by career federal employees that \nbenefit the nation, build trust in the government and inspire more people to consider \ncareers in public service. \nThe final winners of these prestigious awards will be announced on the week of Sept. 9. \nIn addition, both IRS teams are eligible to win the Sammies People’s Choice award, \nwhich gives special recognition to one of the 2024 finalists and is based solely on the \ntotal number of votes each finalist receives online. \nThis year’s voting starts today at the People’s Choice Award. Anyone can vote for the \ntop picks and honor the achievements of the country’s outstanding public servants. \nImproving taxpayer service and moving toward a paperless IRS \nThe Paperless Processing Initiative team, led by Trower, Brown and Johnson, are \nselected finalists for the Management Excellence Medal of the 2024 Sammies in \nrecognition of their significant accomplishment that exemplifies efficient, effective and \nresults-oriented government. \nWith funding from the Inflation Reduction Act, the IRS launched the Paperless \nProcessing Initiative in August 2023 to advance the goal of providing world-class \ncustomer service to taxpayers. By the 2024 filing season, the Paperless Processing \n9 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInitiative team had successfully developed and implemented a new digital system that \nenables taxpayers to electronically submit all correspondence, non-tax forms and notice \nresponses to the IRS, laying the groundwork for future advancements in paperless \nprocessing. \n“Taxpayers will not only be able to do things at their fingertips, but now there’s more \nsecurity in their data and information. Processing efficiency will increase, and taxpayer \nissues will be resolved. This is an important building block toward a fully modern digital \nsolution for the IRS,” said IRS Commissioner Danny Werfel. “This has been a team \neffort that sets the foundation for a fully digital experience that is ready to meet the next \ngeneration of taxpayers. IRS employees deeply appreciate all their hard work to get us \nwhere we are today and to keep us moving forward in this vital area.” \nHistoric $3.4 billion cryptocurrency seizure and forfeiture \nTrevor McAleenan and Michael Lane, two CI special agents, are nominated finalists for \nthe Safety, Security and International Affairs Medal of the 2024 Sammies, for \nspearheading a cutting-edge investigation that led to the seizure and forfeiture of over \n$3.4 billion worth of bitcoin, one of the largest financial seizures in the history of the U.S. \ngovernment. \nBack in 2012, James “Jimmy” Zhong committed wire fraud by stealing over 50,000 \nbitcoin from the darknet market Silk Road. For nearly a decade, the whereabouts of this \nmassive chunk of missing bitcoin remained a mystery, until two CI special agents, \nMcAleenan and Lane, uncovered Zhong's scheme and cracked the case. \n“This is a fantastic example of the work that IRS Criminal Investigation does every day \nto protect against domestic and transnational financial crimes leading to tax evasion,” \nWerfel said. “Special Agents Trevor McAleenan and Michael Lane epitomize the \ntradition of IRS Criminal Investigation and the federal law enforcement community’s \nefforts to prevent and disrupt criminal activity to safeguard our nation.” \nMcAleenan and Lane combined traditional hard-nosed detective work with technological \ninnovations to follow the money. Through relentless and skillful efforts, they examined \ntens and thousands of transactions to trace the movement of those funds. They also \ncoordinated with crypto experts, used emerging technology and met with local \nauthorities to launch a covert operation that exposed Zhong’s scheme and led to this \nhistoric victory. \n“The Silk Road case should make cyber criminals take note that our special agents will \nfollow the money and hold you accountable, no matter how sophisticated your scheme \nand or how long it takes,” said CI Chief Guy Ficco. \n10 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nRecent IRS Criminal Investigation cases \n• Final defendants sentenced in $65 million TRICARE fraud \n• Japanese-language translator charged in complaint with illegally\ntransferring more than 16 million dollars from baseball player’s account \n• Los Angeles woman pleads guilty to 2.2 million dollar COVID loan scheme\nand to falsely seeking 1.3 million dollars in pandemic tax credits \n• Owner of Chicago-area childcare centers sentenced to four years in prison \nfor fraudulently obtaining more than $3.3 million in state subsidies \n• Another co-founder of medical charity in St. Joseph pleads guilty to $8\nmillion fraud scheme \n• Cleveland man sentenced to more than 30 years in prison for his role in \nlarge-scale drug trafficking organization \n• Dark web vendor sentenced for distributing narcotics and ordered to forfeit\n$150 million \n• Instagram influencer known as “Jay Mazini” sentenced to 84 months in \nprison for overlapping fraud schemes \n• Florida man sentenced to 10 years in prison and ordered to pay more than \n$97 million in restitution for participation in multiple health care fraud and \nkickback schemes \n• Johnstown man sentenced to 12 years in prison for trafficking large \nquantities of fentanyl, heroin, methamphetamine, cocaine, and crack \nFor the latest on IRS-CI cases, follow on Twitter @IRS_CI or via the IRS-CI LinkedIn \npage. \nIRS Tax Tips: Helpful taxpayer information on a variety of topics \nReminder: Taxpayers must file and pay taxes even if they live abroad - It’s \nimportant that U.S. citizens and resident aliens living abroad understand their tax \nobligations. Their worldwide income -- including wages, unearned income and tips -- is \nsubject to U.S. income tax, regardless of where they live or where they earn their \nincome. \nHow to request help with a tax matter from the IRS Independent Office of Appeals \n- If \n a taxpayer \n disagrees with an IRS \n decision, \n they can ask the IRS Independent Office \nof \n Appeals to review their case. This \n office is separate from the rest \n of the IRS. \n \nBy law, taxpayers have the right to challenge the IRS’ position and be heard \nEvery taxpayer has fundamental rights when working with the IRS. Collectively their \n11 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nrights are known as the Taxpayer Bill of Rights. One of these is the right to challenge \nthe IRS's position and be heard. \nWhat taxpayers should do if they receive mail from the IRS - IRS sends notices and \nletters when it needs to ask a question about a taxpayer’s federal tax return, let them \nknow about a change to their account or request a payment. Don’t panic if something \ncomes in the mail from the IRS – they’re here to help. \nEmergency preparedness plans for businesses should Include financial records - \nWhen business owners put together an emergency preparedness plan, it should include \ncopies of vital records and financial information. \nTax pros: 2024 IRS Nationwide Tax Forums registration now open - Registration for \nthe 2024 IRS Nationwide Tax Forum is now open. These annual forums provide tax \nprofessionals the opportunity to attend special continuing education sessions. \nTaxpayers and tax pros: Beware of these common tax scams - Taxpayers and tax \nprofessionals should remain alert and aware of these common scams, schemes, and \ncons to avoid losing money, personal information or client data. \nAdditional information on IRS.gov \n• IRS releases 2023 Data Book describing agency’s transformation through\nstatistics \n• Tax relief in disaster situations \n• IRS reminds eligible 2020 and 2021 non-filers to claim Recovery \nRebate Credit before time runs out \n• Make a career change for the better; find out where you fit in at the \nIRS \n• Need to respond to a letter or notice? Use the Document Upload Tool \n• Where's My Refund? \n• Inflation Reduction Act of 2022 \n• Resources and guidance for Puerto Rico families that may qualify for \nthe Child Tax Credit \n• Get an Identity Protection PIN (IP PIN) \n• Get up-to-date status on affected IRS operations and services due \nto COVID-19 \n• Get your tax record \n12 \nBack to Top \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nHelp on IRS.gov \nFiling – Payments – Refunds – Credits and Deductions – Forms and \nInstructions – Tax Questions \nIRS in other languages \nBasic tax information is available in 21 languages, including English \nIRS on social media \nYouTube – X – Instagram – Facebook - LinkedIn \nFollow TAS on social media \nYouTube – X – Facebook – LinkedIn – Blog \nIRS2Go is the official mobile app of the IRS, available in both English and \nSpanish. \nThe IRS Congressional Update is a monthly newsletter prepared by IRS \nLegislative Affairs. For information on resolving taxpayer account issues, visit \nthe Taxpayer Advocate Service. \n13 \nBack to Top \n" ]
p5971.pdf	0624 Publ 5971 (PDF)	https://www.irs.gov/pub/irs-pdf/p5971.pdf	[ " \n \n \n \nTax Resources \nand Information \nfor Military \nService Members \nand Veterans \nTax Services and Information \nThe MilTax program offers free \nonline return preparation and \nelectronic filing for federal tax \nreturns and up to three state tax \nreturns for all military members \nand some veterans. \nFree tax help through IRS’s \nVolunteer Income Tax \nAssistance (VITA) and Tax \nCounseling for the Elderly (TCE). \nDepartment of Veterans Affairs \neducation benefits excluded \nfrom taxable income. \nFederal income tax withholding \nafter leaving the military, \nPublication 4782 (www.irs.gov/ \npub/irs-pdf/p4782.pdf). \nCombat Service \nIf you earned pay in a recognized combat zone, you can exclude \nthe pay from taxation. You may also qualify for a larger refund with \nspecial rules for the Earned Income Tax Credit. \nMilitary Spouse Entrepreneurs \nFind tax resources for military spouse entrepreneurs with the \nMilitary Spouse Entrepreneurial Webinar (www.webcaster4.com/ \nWebcast/Page/1104/49640). \nAutomatic filing extensions for \nmilitary members stationed \nabroad or in combat zones. \nArmed Forces’ Tax Guide, \nPublication 3 (www.irs.gov/pub/ \nirs-pdf/p3.pdf), for active and \nreserve military. \nTo view this information online: \nScan the QR code to visit \nIRS.gov/military \nPublication 5971 (6-2024) Catalog Number 94967O Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
i2290sp.pdf	0724 Inst 2290 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/i2290sp.pdf	[ "Note: The form, instructions, or publication you are looking \nfor begins after this coversheet.\nPlease review the information below.\nThis July 2024 revision is for the tax period beginning on July 1, 2024, and ending on June \n30, 2025. Don’t use this revision if you need to file a return for a tax period that began on or \nbefore June 30, 2024. To obtain a prior revision of Form 2290 and its separate instructions, \nvisit \nwww.irs.gov/Form2290. \nNota: El formulario, las instrucciones o la publicación que \nbusca se encuentra luego de esta portada.\nPor favor lea la información a continuación.\nEsta revisión de julio de 2024 es para el período tributario que comienza el 1 de julio de \n2024 y termina el 30 de junio de 2025. No use esta revisión si necesita presentar una \ndeclaración para un período tributario que haya comenzado en o antes del 30 de junio de \n2024. Para obtener una revisión anterior del Formulario 2290 (sp) y sus instrucciones por \nseparado, visite www.irs.gov/Form2290SP. \n", "LA PÁGINA SE HA DEJADO EN BLANCO INTENCIONALMENTE.\n", "Instrucciones para el \nFormulario 2290\n(Rev. julio de 2024)\nDeclaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras\nDepartment of the Treasury\nInternal Revenue Service\nLas secciones a las cuales se hace referencia abajo \ncorresponden al Código Federal de Impuestos Internos a \nmenos que se indique de otra manera.\nContenido\nPágina\nPropósito de este Formulario . . . . . . . . . . . . . . . . . . . 1\nQuién Tiene que Presentar este Formulario\n. . . . . . . . 2\nVehículos Tributables . . . . . . . . . . . . . . . . . . . . . . . . 3\nCuándo se Tiene que Presentar el Formulario . . . . . . . 4\nCómo Presentar la Declaración . . . . . . . . . . . . . . . . . 4\nDónde Presentar la Declaración . . . . . . . . . . . . . . . . . 5\nCentro de Información Telefónica sobre el \nFormulario 2290 . . . . . . . . . . . . . . . . . . . . . . . . . 5\nMultas e Intereses\n. . . . . . . . . . . . . . . . . . . . . . . . . . 5\nCómo Comenzar\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nNúmero de Identificación del Empleador \n(EIN) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nNúmero de Identificación del Vehículo (VIN) . . . . . 6\nPeso Bruto Tributable\n. . . . . . . . . . . . . . . . . . . . . 6\nNombre y Dirección\n. . . . . . . . . . . . . . . . . . . . . . . . . 6\nParte I. Cálculo del Impuesto . . . . . . . . . . . . . . . . . . . 7\nLínea 2\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7\nCómo Pagar el Impuesto . . . . . . . . . . . . . . . . . . . . . 10\nAnexo 1 del Formulario 2290 . . . . . . . . . . . . . . . . . . 11\nAutorización para Divulgar Información \nTributaria para el Anexo 1 (Formulario \n2290) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12\nTercero Autorizado . . . . . . . . . . . . . . . . . . . . . . . . . 12\nFirma . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12\nRegistros . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13\nCómo Obtener Ayuda con los Impuestos\n. . . . . . . . . 13\nTablas del Impuesto para Períodos Parciales (para \nvehículos que se usaron por primera vez \ndespués de julio del período) . . . . . . . . . . . . . . . 18\nAcontecimientos Futuros\nPara la información más reciente sobre los acontecimientos \nrelacionados con el Formulario 2290 y sus instrucciones, \ncomo legislación promulgada después de que éstos hayan \nsido publicados, acceda al sitio web IRS.gov/Form2290SP.\nFormularios, instrucciones y publicaciones en español. \nPara descargar, ver o imprimir formularios, instrucciones y \npublicaciones que están disponibles en español, acceda a \nIRS.gov/SpanishForms.\nRecordatorios\nPagos con tarjeta de crédito o débito. Los contribuyentes \nque presentan el Formulario 2290 pueden pagar su \nobligación tributaria del Formulario 2290 con una tarjeta de \ncrédito o débito. Vea Tarjeta de crédito o débito bajo Cómo \nPagar el Impuesto, más adelante, para más información.\nAnexo 1 (Formulario 2290) —Primer mes de uso. Los \ncontribuyentes que presentan el Formulario 2290 tienen que \nanotar el primer mes de uso en el Anexo 1 para indicar \ncuándo los vehículos incluidos en el Anexo 1 fueron usados \npor primera vez durante el período tributario. Vea Primer mes \nde uso bajo Anexo 1 del Formulario 2290, más adelante, \npara más información.\nServicio de Aduanas y Control de Fronteras de los Esta-\ndos Unidos. El Servicio de Aduanas y Control de Fronteras \nde los Estados Unidos requiere verificación de pago cuando \nse introduce un vehículo canadiense o mexicano en los \nEstados Unidos. Vea Verificación de pago para el registro \nestatal y entrada en los Estados Unidos bajo Anexo 1 del \nFormulario 2290, más adelante.\nEl Anexo 1. Usted debe completar y presentar ambas \ncopias del Anexo 1. La segunda copia será estampada y se \nle devolverá para que la use como comprobante de pago.\nPresentación por medios electrónicos. Las \ndeclaraciones de impuestos en que se declaren y se paguen \nimpuestos por 25 vehículos o más que son presentadas \ndurante el período tributario tienen que ser presentadas \nelectrónicamente. Al determinar si se le requiere presentar \npor medios electrónicos, los vehículos que han sido \nsuspendidos del impuesto (designados por la categoría W) \nno se incluyen al determinar si tiene 25 o más vehículos, ya \nque no está pagando el impuesto por dichos vehículos. En la \nactualidad, sólo el Formulario 2290, en inglés, puede ser \npresentado electrónicamente. No obstante, se recomienda \npresentar la declaración por medios electrónicos \nindependientemente del número de vehículos declarados. \nPresente el Formulario 2290, Heavy Highway Vehicle Use \nTax Return (Declaración del impuesto sobre el uso de \nvehículos pesados en las carreteras), en inglés, por medios \nelectrónicos a través de un proveedor de servicios que \nparticipe en el programa de presentación electrónica e-file \ndel Servicio de Impuestos Internos (IRS, por sus siglas en \ninglés) para los impuestos sobre artículos de uso y consumo. \nUna vez que su declaración sea aceptada por el IRS, su \nAnexo 1 estampado puede estar disponible dentro de unos \nminutos. Para más información sobre el programa e-file, \nacceda al sitio web del IRS en IRS.gov/es/e-File-Providers/e-\nFile-Form-2290 o acceda a IRS.gov/Camioneros (Trucking \nTax Center) con enlaces para asistir con el proceso \nelectrónico por medio de algunos de los proveedores de \nservicios que ofrecen ayuda en español para declarar \nelectrónicamente.\nInstrucciones Generales\nPropósito de este Formulario\nUse el Formulario 2290 para los siguientes propósitos:\n• Calcular y pagar el impuesto correspondiente sobre el uso \nde vehículos motorizados utilizados en las carreteras \nApr 1, 2024\nCat. No. 30489H\n", "públicas durante el período tributario y que tienen un peso \nbruto tributable de 55,000 libras o más.\n• Calcular y pagar el impuesto correspondiente sobre un \nvehículo por el cual usted ha completado una declaración de \nsuspensión del impuesto en otro Formulario 2290 si ese \nvehículo luego excedió el límite sobre las millas usadas \ndurante el período. Vea Vehículos suspendidos que exceden \nel límite sobre las millas que se pueden usar, más adelante.\n• Calcular y pagar el impuesto correspondiente si, durante \nel período, el peso bruto tributable de un vehículo aumenta y, \npor consiguiente, el vehículo pasa a una categoría distinta. \nVea Línea 3, más adelante.\n• Reclamar una suspensión del impuesto cuando se \nanticipa que el vehículo será usado por 5,000 millas o menos \n(7,500 millas o menos en el caso de vehículos \nagropecuarios) durante ese período.\n• Reclamar un crédito por el impuesto pagado sobre \nvehículos que fueron destruidos, robados, vendidos o que se \nusaron por 5,000 millas o menos (7,500 millas o menos en el \ncaso de vehículos agropecuarios).\n• Declarar la adquisición de un vehículo tributable de \nsegunda mano sobre el cual se ha suspendido el pago de \nimpuestos.\n• Calcular y pagar el impuesto correspondiente sobre un \nvehículo de segunda mano tributable adquirido y usado \ndurante el período. Vea Vehículo de segunda mano, más \nadelante.\nUse el Anexo 1 (Formulario 2290) para los siguientes \npropósitos:\n• Declarar todos los vehículos por los que declara el \nimpuesto (incluyendo un aumento en el peso bruto tributable) \ny aquéllos por los que declara suspensión del impuesto por \ncategoría y los números de identificación del vehículo (VIN, \npor sus siglas en inglés).\n• Verificar que ha pagado el impuesto federal al registrar \nsu(s) vehículo(s) (a menos que esté(n) específicamente \nexento(s)) en algún estado. Use la copia del Anexo 1 \nestampada con un sello y devuelta a usted por el IRS para tal \npropósito.\nUse el Formulario 2290-V, Comprobante de Pago, para \nacompañar su cheque o giro. El Formulario 2290-V se usa \npara acreditar a su cuenta tributaria el pago del impuesto \nsobre el uso de vehículos pesados en las carreteras \npúblicas. Si presenta su declaración por medios \nelectrónicos, vea Cómo Pagar el Impuesto, más adelante.\nQuién Tiene que Presentar este \nFormulario\nTiene que presentar el Formulario 2290, junto con el Anexo \n1, para el período tributario que comienza el 1 de julio de \n2024 y termina el 30 de junio de 2025, si un vehículo \nmotorizado tributable (que se define después) se registra, o \ntiene que ser registrado, bajo su nombre según requiera \nalguna ley estatal, del Distrito de Columbia, de Canadá o de \nMéxico, al momento en que por primera vez se opere en las \ncarreteras públicas durante el período tributario y que tenga \nun peso bruto tributable de 55,000 libras o más. Consulte los \nejemplos bajo Cuándo se Tiene que Presentar el Formulario, \nmás adelante.\nUsted puede ser una persona física, compañía de \nresponsabilidad limitada (LLC, por sus siglas en inglés), \nsociedad anónima, sociedad colectiva o alguna otra clase de \nentidad u organización (incluyendo las que sean sin fines de \nlucro, caritativas, educativas, etcétera).\nEntidades no consideradas como separadas de sus \ndueños y compañías subsidiarias calificadas conforme \nal subcapítulo S (QSubs). Las compañías subsidiarias \ncalificadas conforme al subcapítulo S (QSubs, por su \nabreviatura en inglés), y las entidades calificadas no \nconsideradas como separadas de sus dueños que tienen un \nsolo dueño (disregarded entities, en inglés) se tratan como si \nfueran entidades separadas de sus dueños para propósitos \nde los impuestos sobre artículos de uso y consumo y \ntambién para propósitos de la declaración de información. \nLas QSubs y las entidades calificadas no consideradas \ncomo separadas de sus dueños que tienen un solo dueño \ntienen que pagar y declarar impuestos sobre artículos de uso \ny consumo; inscribirse en actividades de impuestos sobre \nartículos de uso y consumo; y reclamar todo reembolso, \ncrédito y pago bajo el número de identificación del \nempleador (EIN, por sus siglas en inglés) de la entidad. \nEstas acciones no pueden realizarse bajo el número de \nidentificación del contribuyente (TIN, por sus siglas en \ninglés) del dueño. Algunas QSubs y entidades no \nconsideradas como separadas de sus dueños pueden haber \nrecibido ya un EIN. Sin embargo, si no está seguro, por favor \nllame al IRS Business and Specialty Tax Line (Línea para \nasuntos relacionados con los impuestos de negocios y los \nimpuestos especiales del IRS) al 800-829-4933. Para más \ninformación sobre cómo solicitar un EIN, vea Número de \nIdentificación del Empleador (EIN), más adelante.\nGeneralmente, las QSubs y las entidades calificadas no \nconsideradas como separadas de sus dueños que tienen un \nsolo dueño continuarán siendo tratadas como entidades no \nconsideradas como separadas de sus dueños para otros \npropósitos tributarios federales (aparte de los impuestos \nsobre la nómina). Para más información, vea la sección \n301.7701-2(c)(2)(v) del Reglamento.\nVehículo registrado en nombre de dos personas. Si un \nvehículo tributable está registrado en nombre del propietario \ny de otra persona, el propietario es el que tiene que pagar el \nimpuesto adeudado. Esta regla también se aplica en el caso \nde un vehículo arrendado que esté registrado en nombre de \ndos personas distintas.\nDistribuidores. Todo vehículo que se opere bajo la placa, \nlicencia o permiso de un distribuidor se considera registrado \nen nombre del mismo.\nVehículo de segunda mano. Vea Vehículos de segunda \nmano y Cálculo del impuesto para los vehículos de segunda \nmano adquiridos en compra privada y la información de \nreclamaciones requerida para vehículos de segunda mano \nque se han vendido, más adelante.\nVehículos usados para explotaciones madereras. Un \nvehículo se clasifica como vehículo usado para \nexplotaciones madereras si:\n1. Se usa exclusivamente para la transportación de \nproductos cosechados en una zona de explotación forestal o \nexclusivamente en la transportación de dichos productos \ncosechados desde la zona de explotación forestal a y desde \notras zonas de explotación forestal (se pueden utilizar las \ncarreteras públicas entre las zonas de explotación forestal); y\n2. Se registra (conforme a las leyes de un(os) estado(s) \nen que tal vehículo es requerido a ser registrado) como \nvehículo motorizado de uso en carreteras usado \nexclusivamente en la transportación de productos de la \nexplotación forestal. Un vehículo será considerado registrado \nconforme a la ley de un estado como vehículo motorizado de \nuso en carreteras usado exclusivamente en la transportación \n2\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n", "de productos extraídos de un bosque o zona de explotación \nforestal, si tal vehículo está registrado conforme al estatuto o \nreglamentos legalmente válidos. Además, no se requiere que \nel vehículo lleve una matrícula especial o una placa que lo \nidentifique como vehículo de uso en la transportación de \nproductos extraídos de un bosque o zona de explotación \nforestal.\nEntre los productos que se extraen de un bosque o zona \nde explotación forestal se incluyen la madera que ha sido \nprocesada para usos comerciales por medio de aserrarla y \nconvertirla en tablas de madera, virutas u otros productos \nmadereros si el procesamiento ocurre antes de \ntransportarlos fuera del bosque o zona de explotación \nforestal.\nA los vehículos usados para explotaciones \nmadereras se les grava el impuesto con tasas de \nimpuesto reducidas. Vea la Tabla II, más adelante.\nVehículos Tributables\nLos vehículos motorizados que se operan en las carreteras y \nque tienen un peso bruto tributable de 55,000 libras o más \nestán sujetos al impuesto.\nUn vehículo motorizado de uso en carreteras incluye \ntodo vehículo automotor que haya sido diseñado para llevar \ncarga en las carreteras públicas de este país, \nindependientemente de si se ha diseñado para desempeñar \notras funciones. Algunos ejemplos de estos vehículos son \nlos camiones, camiones pesados de tracción y autobuses. \nPor lo general, los furgones, camionetas, camiones de \nreparto (cerrados y abiertos) y todo vehículo semejante no \nestán sujetos a este tipo de impuesto, ya que suelen tener un \npeso bruto tributable inferior a las 55,000 libras.\nUn vehículo consiste en un chasis, o en un chasis y \ncarrocería, sin incluir la carga que el vehículo lleve. No \nimporta si el vehículo ha sido diseñado para desempeñar \nuna función de transporte de sólo una clase específica de \ncarga en carreteras, como lo es el transporte de pasajeros, \nmuebles y artículos personales (del hogar, oficina o \nremolque) o de otro tipo especial de cargas, bienes, \nsuministros o materiales. No importa si la maquinaria o \nequipo ha sido diseñado específicamente (y montado \npermanentemente) para llevar a cabo alguna tarea no \nrelacionada con el transporte en carreteras, excepto en la \nmedida en que se describan bajo Vehículos que no se \nconsideran vehículos motorizados en las carreteras, más \nadelante.\nUso quiere decir la operación del vehículo mediante la \npotencia que se genera desde su propio motor en toda \ncarretera pública en los Estados Unidos.\nUna carretera pública es toda carretera, camino o calle \nen los EE. UU. que no sea privado. En esta definición se \nincluyen las carreteras federales, estatales, de condado y \nmunicipales.\nEjemplo. Usted compró su camión pesado de un \ndistribuidor y lo condujo en las carreteras públicas a su \nhogar. El conducir a su hogar fue el primer uso tributable del \nvehículo.\nExenciones. El uso de ciertos vehículos motorizados en las \ncarreteras está exento del impuesto (y por lo tanto no \nrequerido que se declare en el Formulario 2290) si se \ncumplen ciertos requisitos. El uso de un vehículo motorizado \nen la carretera no está sujeto al impuesto si éste es usado y \noperado directamente por:\nCONSEJO\n• El gobierno federal de los Estados Unidos;\n• El Distrito de Columbia;\n• Un gobierno estatal o local;\n• La Cruz Roja Nacional de los Estados Unidos;\n• Un cuerpo de bomberos voluntarios, asociación de \nambulancias o grupo de paramédicos (brigada de rescate) \nsin fines de lucro;\n• Un gobierno tribal de indígenas estadounidenses, \núnicamente si la operación del vehículo incluye el ejercicio \nde una función esencial del gobierno tribal; o\n• Una entidad (autoridad) de transporte público, pero \núnicamente si la entidad ha sido fundada en virtud de una ley \nque le otorgue ciertos poderes que el gobierno estatal \nnormalmente tiene.\nTambién exento del impuesto (y por lo tanto no requerido \nque se declare en el Formulario 2290) es el uso de:\n• Vehículos calificados utilizados en la recolección de \nsangre (vea a continuación) usados por organizaciones \ncalificadas de recolección de sangre; y\n• Maquinaria móvil que cumple con las especificaciones \npara un chasis, tal como se describe bajo Maquinaria móvil \nque se ha diseñado específicamente para funciones no \nrelacionadas con el transporte, más adelante.\nVehículo calificado utilizado en la recolección de \nsangre. Un vehículo calificado utilizado en la recolección de \nsangre es un vehículo utilizado por una organización \ncalificada de recolección de sangre por lo menos el 80% del \ntiempo durante el período tributario anterior para propósitos \nde recolección, almacenaje o transporte de sangre. Para el \nperíodo tributario en el cual se pone en servicio un vehículo \npor primera vez, la organización calificada de recolección de \nsangre debe certificar que la organización tiene expectativas \nrazonables de que el vehículo será usado por lo menos el \n80% del tiempo durante el período tributario para propósitos \nde recolección, almacenaje o transporte de sangre.\nVehículos que no se consideran vehículos motorizados \nen las carreteras. Por lo general, los vehículos enumerados \na continuación no se consideran vehículos operados en las \ncarreteras:\n1. Maquinaria móvil que se ha diseñado \nespecíficamente para funciones no relacionadas con el \ntransporte. Un vehículo automotor no es un vehículo usado \nen las carreteras si le corresponde todo lo siguiente:\na. El chasis lleva montado o instalado permanentemente \nmaquinaria o equipo que se usa para desempeñar ciertas \nfunciones (construcción, fabricación, taladrado o perforación, \nminería, maderaje, elaboración, explotación agropecuaria u \notras operaciones de este tipo) si la operación de la \nmaquinaria o equipo no tiene que ver con transporte en las \ncarreteras públicas, o fuera de ellas.\nb. El chasis ha sido diseñado específicamente para \nservir solamente de transporte móvil y montaje de \nmaquinaria o equipo (y como fuente de energía, si \ncorresponde), sin importar que éstos estén o no en \noperación.\nc. A causa de su diseño especial, el chasis no puede \nusarse como parte de un vehículo que se ha diseñado para \nllevar cualquier otra carga, sin que sufra bastante \nmodificación estructural.\n2. Vehículos especialmente diseñados para \ntransporte fuera de las carreteras públicas. Un vehículo \nno se considera un vehículo operado en las carreteras \npúblicas si se ha diseñado principalmente para llevar una \nclase específica de carga que no sea sobre una carretera \npública y, debido a este diseño especial, la capacidad del \nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n3\n", "vehículo para transportar carga en una carretera pública se \nve sustancialmente limitada o impedida.\nPara hacer esta determinación, puede tomar en cuenta el \ntamaño del vehículo; si el vehículo está sujeto a requisitos de \nlicencia, seguridad u otros requisitos; y si éste puede \ntransportar una carga y mantener velocidades de por lo \nmenos 25 millas por hora. No importa si el vehículo puede \nllevar carga más pesada fuera de las carreteras de lo que se \nle permite llevar en carreteras.\nCuándo se Tiene que Presentar el \nFormulario\nEl Formulario 2290 tiene que presentarse para cada mes en \nque se haya puesto en operación por primera vez un vehículo \ntributable en carreteras públicas durante el período en \nvigencia. El período comienza el 1 de julio de 2024 y termina \nel 30 de junio de 2025. El Formulario 2290 tiene que ser \npresentado y el impuesto pagado a más tardar el último día \ndel mes siguiente al mes en que el vehículo se utilizó por \nprimera vez (tal como se muestra en la tabla, más adelante). \nNota: Si alguna fecha para presentar este formulario es un \nsábado, domingo o día de fiesta oficial, preséntelo el próximo \ndía laborable.\nLa fecha de vencimiento para la declaración no está \natada a la fecha de registro del vehículo. \nIndependientemente de la fecha de renovación del \nregistro del vehículo, usted tiene que presentar el Formulario \n2290 para el último día del mes siguiente al mes en que el \nvehículo se utilizó por primera vez en una carretera pública \ndurante el período tributario.\nSI en este período el \nvehículo es usado por \nprimera vez durante...\nENTONCES presente el \nFormulario 2290 y haga \nsu pago a más tardar el...\ny anote esta \nfecha en la \nlínea 1 del \nFormulario \n2290\njulio de 2024\n3 de septiembre de 2024\n202407\nagosto de 2024\n30 de septiembre de 2024\n202408\nseptiembre de 2024\n31 de octubre de 2024\n202409\noctubre de 2024\n2 de diciembre de 2024\n202410\nnoviembre de 2024\n31 de diciembre de 2024\n202411\ndiciembre de 2024\n31 de enero de 2025\n202412\nenero de 2025\n28 de febrero de 2025\n202501\nfebrero de 2025\n31 de marzo de 2025\n202502\nmarzo de 2025\n30 de abril de 2025\n202503\nabril de 2025\n2 de junio de 2025\n202504\nmayo de 2025\n30 de junio de 2025\n202505\njunio de 2025\n31 de julio de 2025\n202506\n Presente el formulario para esta fecha, independientemente de cuándo se \ncumpla el plazo de registro estatal del vehículo. Si alguna fecha para presentar \neste formulario es un sábado, domingo o día de fiesta oficial, preséntelo el \npróximo día laborable.\n** Esta fecha podría no aplicar a vehículos de segunda mano adquiridos en \ncompra privada. Vea Cálculo del impuesto para los vehículos de segunda mano \nadquiridos en compra privada y la información de reclamaciones requerida para \nvehículos de segunda mano que se han vendido, más adelante. \nSi usa vehículos múltiples por primera vez en más de un \n(1) mes, entonces se tiene que presentar un Formulario 2290 \nPRECAUCION\n´\n!\nseparado por cada mes, tal como se muestra en el Ejemplo \n3, más adelante.\nLas reglas para la presentación les son aplicables en su \ncaso, independientemente de si está pagando el impuesto o \ninformando la suspensión de éste. Los ejemplos a \ncontinuación muestran estas reglas.\nEjemplo 1. El Camionero A usa un vehículo tributable en \ncarretera pública por conducirlo a su hogar desde el \ndistribuidor el 2 de julio de 2024, después de comprarlo. El \nvehículo está requerido a ser registrado en nombre del \nCamionero A. El Camionero A tiene que presentar el \nFormulario 2290 a más tardar el 31 de agosto de 2024, \ncorrespondiente al período que comienza el 1 de julio de \n2024 y termina el 30 de junio de 2025. Para calcular el \nimpuesto por pagar, el Camionero A usa las cifras de la \ncolumna (1) en la página 2 del Formulario 2290.\nEjemplo 2. El Camionero A compra un nuevo vehículo \ntributable el 2 de noviembre de 2024. El vehículo está \nrequerido a ser registrado en nombre del Camionero A. El \nCamionero A pone el vehículo en servicio por primera vez al \nconducirlo en las carreteras públicas a su hogar desde el \ndistribuidor después de comprarlo en noviembre. El \nCamionero A tiene que presentar otro Formulario 2290 para \ndeclarar el nuevo vehículo a más tardar el 31 de diciembre \nde 2024, correspondiente al período que comienza el 1 de \nnoviembre de 2024 y termina el 30 de junio de 2025. Para \ncalcular el impuesto por pagar, el Camionero A usaría la \nTabla I.\nEjemplo 3. El Camionero A usa sus vehículos por \nprimera vez en la carretera pública en julio y agosto. Los \nvehículos están requeridos a ser registrados en nombre del \nCamionero A. El Camionero A tiene que declarar los \nvehículos usados por primera vez en julio en o antes del 3 de \nseptiembre de 2024 y tendría que declarar los vehículos \nusados por primera vez en agosto en una declaración \nseparada en o antes del 30 de septiembre de 2024. Debido a \nque el 31 de agosto de 2024 es sábado, el Camionero A no \ntiene que presentar el Formulario 2290 hasta el próximo día \nlaborable, el 3 de septiembre de 2024.\nPrórroga del plazo para presentar la declaración. Antes \nde la fecha de vencimiento para la declaración, puede \nsolicitar una prórroga del plazo para presentar su declaración \nescribiendo a:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nEn su carta, tiene que explicar detalladamente la causa de \nla demora. A excepción de los contribuyentes que residen en \nel extranjero, la prórroga o extensión no puede sobrepasar 6 \nmeses. Una prórroga del plazo para presentar el formulario \nno extiende el plazo para pagar el impuesto. Si desea una \nprórroga del plazo para pagar sus impuestos, tiene que \nsolicitarla por separado.\nCómo Presentar la Declaración\nSe requiere la presentación por medios electrónicos \npor parte de los contribuyentes que declaren y \npaguen impuestos por 25 vehículos o más. Al \ndeterminar si se le requiere presentar por medios \nelectrónicos, los vehículos que han sido suspendidos del \nimpuesto (designados por la categoría W) no se incluyen al \ndeterminar si tiene 25 o más vehículos, ya que no está \npagando el impuesto por dichos vehículos. En la actualidad, \nPRECAUCION\n´\n!\n4\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n", "sólo el Formulario 2290, en inglés, puede ser presentado \nelectrónicamente. Sin embargo, a todos los contribuyentes \nse les insta a presentar la declaración por medios \nelectrónicos. Por lo general, el presentar electrónicamente \npermite tramitar más rápido su declaración. Si usted \npresenta el Formulario 2290 (en inglés) electrónicamente, un \nAnexo 1 (en inglés) estampado le puede estar disponible \ndentro de unos minutos, una vez que su declaración sea \naceptada por el IRS.\nElectrónicamente. Presente el Formulario 2290, en inglés, \npor medios electrónicos a través de cualquier iniciador de \ndeclaraciones electrónicas (ERO, por sus siglas en inglés), \ntransmisor y/o proveedor intermediario de servicios (ISP, por \nsus siglas en inglés) que participe en el programa de \npresentación electrónica e-file del IRS para los impuestos \nsobre artículos de uso y consumo. Para más información \nsobre el programa e-file, acceda al sitio web del IRS en \nIRS.gov/es/e-File-Providers/e-File-Form-2290 o acceda a \nIRS.gov/Camioneros.\nPapel. Envíe el Formulario 2290 por correo a la dirección \nindicada bajo Dónde Presentar la Declaración a \ncontinuación. Si no pagó usando el Electronic Federal Tax \nPayment System (Sistema de pago electrónico del impuesto \nfederal o EFTPS, por sus siglas en inglés) o por medio de \nuna tarjeta de crédito o débito, envíe por correo el Formulario \n2290-V y su cheque o giro junto con el Formulario 2290. Para \nmás información sobre los pagos, vea Cómo Pagar el \nImpuesto, más adelante.\nDónde Presentar la Declaración\nSi presenta una declaración en papel, envíe el Formulario \n2290 por correo a:\nFormulario 2290 con su \npago total y ese pago \nno es emitido por una \ninstitución financiera \ninternacional\n Internal Revenue Service\nP\n.O. Box 932500\nLouisville, KY 40293-2500\nFormulario 2290 sin el \npago correspondiente o \nsi está pagando por \nmedio del sistema de \npago electrónico del \nimpuesto federal \n(EFTPS) o con una \ntarjeta de crédito/débito\n Department of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0031\nFormulario 2290 con un \ncheque o giro emitido \npor una institución \nfinanciera internacional\n Internal Revenue Service\nInternational Accounts\n1973 Rulon White Blvd.\nOdgen, UT 84201-0038\nVea Cuándo se Tiene que Presentar el Formulario, \nanteriormente, para determinar la fecha de vencimiento para \npresentar la declaración.\nSi usted está utilizando o enviando un pago emitido \npor una institución financiera internacional, vea \nPagos internacionales, más adelante.\nServicios de Entrega Privados\nPuede usar ciertos servicios de entrega privados (PDS, por \nsus siglas en inglés) designados por el IRS para satisfacer el \nrequisito de “enviar a tiempo equivale a presentar/pagar a \ntiempo” para las declaraciones y pagos de impuestos. \nAcceda a IRS.gov/PDS para un listado actualizado de los \nservicios designados. Si usted está utilizando un servicio de \nPRECAUCION\n´\n!\nentrega privado, utilice la dirección del Ogden Processing \nCenter (Centro de tramitación en Ogden) que se encuentra \nen IRS.gov/PDSstreetAddresses.\nEstos servicios de entrega privados pueden informarle \nsobre cómo obtener verificación por escrito de la fecha de \nenvío de su declaración.\nLos servicios de entrega privados no pueden \nentregar artículos a un apartado postal. Tiene que \nusar el Servicio Postal de los Estados Unidos para \nenviar todo artículo a un apartado postal del IRS.\nCentro de Información Telefónica \nsobre el Formulario 2290\nPuede recibir asistencia inmediata con toda duda que tenga \nsobre su Formulario 2290 llamando al Centro de Información \nTelefónica del Formulario 2290. Las horas de operación son \nde lunes a viernes, desde las 8:00 a.m. hasta las 6:00 p.m., \nhorario del Este de los Estados Unidos.\nSI está llamando desde...\nENTONCES use el número \nsiguiente:\nEstados Unidos\n 866-699-4096 (llamada gratis)\nCanadá o México\n 859-320-3581 (la llamada no es \ngratis)\nEl asistente tendrá acceso a la información sobre su \ncuenta tributaria relacionada con el Formulario 2290. \nAsegúrese de tener a la mano el Formulario 2290 y la \ninformación sobre la presentación de dicho formulario \ncuando llame. Para recibir asistencia con otros formularios \ntributarios, impuestos pagados, etc., acceda a IRS.gov/Help/\nTax-Law-Questions para las declaraciones de impuestos de \npersonas físicas o llame al 800-829-4933 para las \ndeclaraciones de impuestos de negocios.\nMultas e Intereses\nSi se le tasa una multa por presentar la declaración después \nde la fecha de vencimiento o por pagar el impuesto después \nde la fecha de vencimiento y usted cree que tiene causa \nrazonable por haberlo hecho, envíe una carta al IRS en la \ncual explica por qué cree que tiene una causa razonable por \nla cual presentó la declaración después de la fecha de \nvencimiento o por la cual pagó el impuesto después de la \nfecha de vencimiento. Alternativamente, puede visitar \nIRS.gov/PenaltyRelief y pulsar sobre Español para más \ninformación sobre cómo solicitar exoneración de la multa, o \npuede llamar al número que aparece en la notificación que \nhaya recibido del IRS informándole acerca de la multa y/o \ninterés que le haya sido gravado. No adjunte una explicación \ncuando presente el Formulario 2290.\nInstrucciones Específicas\nCómo Comenzar\nPara completar el Formulario 2290, necesitará tener a mano \nla siguiente información:\n1. Su número de identificación del empleador (EIN, por \nsus siglas en inglés). Tiene que tener un EIN para poder \npresentar el Formulario 2290. No puede usar su número de \nSeguro Social (SSN, por sus siglas en inglés).\nPRECAUCION\n´\n!\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n5\n", "2. El número de identificación de cada vehículo (VIN, por \nsus siglas en inglés).\n3. El peso bruto tributable de cada vehículo para \ndeterminar su categoría.\nNúmero de Identificación del Empleador (EIN)\nAnote el número de identificación del empleador (EIN, por \nsus siglas en inglés) correcto. Si no tiene un EIN, solicítelo \npor Internet en IRS.gov/EIN y pulse sobre Español. Sólo las \npersonas con direcciones en el extranjero, como México, \npueden solicitar un EIN llamando al 267-941-1099 (la \nllamada no es gratis). También puede solicitar un EIN \nenviando el Formulario SS-4, Solicitud de Número de \nIdentificación del Empleador (EIN), por fax o por correo al \nIRS.\nNúmero de Identificación del Vehículo (VIN)\nEl número de identificación del vehículo (VIN, por sus siglas \nen inglés) puede obtenerse del registro, del título o del \nvehículo mismo. Por lo general, dicho número consta de una \ncombinación de diecisiete números y letras. Asegúrese de \nusar el VIN del vehículo y no el del remolque.\nPeso Bruto Tributable\nEl peso bruto tributable de un vehículo (que no sea un \nautobús) es el total del:\n1. Peso real descargado del vehículo que está \ncompletamente equipado para ponerse en operación,\n2. Peso real descargado de todo remolque o \nsemirremolque completamente preparado para prestar los \nservicios que suelen llevarse a cabo ordinariamente con el \nvehículo y\n3. Peso de la carga máxima que suelen llevar el vehículo \ny todo remolque o semirremolque que se suele usar \nordinariamente con el vehículo en cuestión.\nEl peso real descargado de un vehículo es el peso del \nvehículo cuando está vacío (tara) y que está completamente \npreparado para ponerse en operación.\nSe considera que un remolque o semirremolque se usa \nordinariamente con un vehículo si el vehículo está equipado \npara remolcar el remolque o semirremolque.\nUn vehículo está completamente preparado para \nponerse en operación cuando tiene una caja o carrocería \n(aunque no se haya diseñado originalmente para transporte, \ncomo por ejemplo, una mezcladora de cemento); todos los \naccesorios; todos los equipos y aditamentos puestos encima \no anexos que se necesiten para su mantenimiento u \noperación; y todo el combustible, petróleo (aceite) y agua \nque pueda llevar. Para los autobuses, esto incluye el equipo \npara el acomodo de pasajeros y otros (tales como equipo de \naire acondicionado, instalaciones sanitarias, etcétera). Este \ntérmino no incluye al conductor ni cualquier equipo (que no \nsea la caja o carrocería) puesto encima o juntado al vehículo \npara ser usado en el manejo, protección o conservación de \nlos bienes cargados. Tampoco incluye ningún equipo \nespecial (por ejemplo, un compresor de aire, grúa o cualquier \nequipo específicamente diseñado para ser usado en los \ncampos petroleros).\nAutobuses\nEl peso bruto tributable de un autobús es su peso real \ndescargado completamente preparado para entrar en \noperación, además de 150 libras adicionales por cada \nasiento del conductor y de los pasajeros.\nDeterminación del Peso Bruto Tributable\nEl peso que tuvo que declarar al registrar el vehículo \nen un estado podría afectar el peso bruto tributable \nutilizado para calcular su impuesto federal.\nRegistro en un estado por peso bruto específico. Si el \nvehículo está registrado en un estado que requiere una \ndeclaración del peso bruto de su vehículo en una cantidad \nespecífica, incluidos el registro o pago proporcional o \nprorrateado de algún otro impuesto o cargo, entonces el \npeso bruto tributable del vehículo deberá ser igual, por lo \nmenos, al peso bruto máximo del vehículo según lo \ndeclarado en cualquier estado. Si el vehículo en cuestión es \nun tractor-remolque o un camión-remolque combinado, su \npeso bruto tributable deberá ser igual, por lo menos, al peso \nbruto máximo combinado según lo declarado al estado.\nRegistro en un estado por la categoría de peso bruto. \nSi el vehículo está registrado en un estado que requiere que \nse registren vehículos en base a su peso bruto y el vehículo \nno se ha registrado en ningún otro estado que requiera una \ndeclaración del peso bruto específico, entonces el peso \nbruto tributable del vehículo deberá caer dentro del peso \nbruto máximo por el que se registra el vehículo en tal estado.\nRegistro en un estado por peso real descargado. Si el \nvehículo está registrado únicamente en un estado o estados \nque basan el registro en el peso bruto del vehículo \ntotalmente descargado, entonces el peso bruto tributable es \nel total de las tres partidas enumeradas anteriormente bajo \nPeso Bruto Tributable.\nPermisos especiales. Al determinar el peso bruto \ntributable de un vehículo, no tome en consideración los \npesos que se hayan declarado para obtener ciertos permisos \nespeciales para viajar temporalmente en este país. Dichos \npermisos permiten que un vehículo se opere:\n1. En un estado en el cual no haya sido registrado,\n2. Excediendo del límite sobre el peso máximo al cual el \nestado le permite operar o\n3. Excediendo del peso al que está registrado en el \nestado en cuestión.\nSin embargo, no se incluyen en los permisos especiales \npara viajar temporalmente en este país los permisos que se \nle hayan expedido para su vehículo si la duración total \npermitida por esos permisos excede de 60 días o (si se \nexpiden mensualmente) por más de 2 meses durante un año \ntributario.\nNombre y Dirección\nEscriba su nombre y dirección física completa (la dirección \ndonde su oficina, despacho, habitación u otra unidad \nparecida recibe su correo). Si su dirección ha cambiado, \nmarque el recuadro titulado Cambio de dirección en el \nFormulario 2290.\nApartado postal. Si el servicio postal no entrega \ncorrespondencia a su dirección y tiene un apartado postal, \nindique el número del apartado postal en lugar del número \nde su dirección.\nDirección en México o Canadá. Guíese por el uso del \ncódigo postal de esos países cuando escriba la información. \nNo use la abreviatura del nombre del país.\nPRECAUCION\n´\n!\n6\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n", "Declaración final. Si ya no tiene un vehículo que declarar, \npresente una declaración final. Marque el recuadro \nDeclaración final en el Formulario 2290, firme la \ndeclaración y envíela al IRS.\nDeclaración enmendada. Marque el recuadro \nDeclaración enmendada únicamente si va a declarar (a) \nimpuesto adicional de un aumento en el peso bruto tributable \nde un vehículo o (b) vehículos suspendidos que exceden el \nlímite sobre las millas que se pueden usar. No marque el \nrecuadro por ninguna otra razón. Para más información, vea \nlas instrucciones bajo Línea 3 o Vehículos suspendidos que \nexceden el límite sobre las millas que se pueden usar, más \nadelante.\nCorrección del número de identificación del vehículo \n(VIN). Marque el recuadro Corrección del VIN si va a \ncorregir el VIN listado en un Anexo 1 (Formulario 2290) \npresentado anteriormente. Escriba el (los) VIN correcto(s) en \nel Anexo 1. Asegúrese de usar el Formulario 2290 \ncorrespondiente al período tributario que usted está \ncorrigiendo. Adjunte a su declaración una explicación para \nla corrección del VIN. No marque este recuadro por ninguna \notra razón.\nParte I. Cálculo del Impuesto\nLínea 1\nAnote la fecha para el primer mes de uso durante el período \ntributario. Vea el diagrama bajo Cuándo se Tiene que \nPresentar el Formulario, anteriormente, para la fecha y \nformato correspondiente.\nPara vehículos de segunda mano comprados de un \nvendedor privado durante el período, vea Vehículos de \nsegunda mano, más adelante.\nLínea 2\nPara calcular el impuesto en la línea 2, complete la sección \nCálculo del Impuesto en la página 2 del Formulario 2290. \nNo use la línea 2 para declarar el impuesto adicional \nresultante del aumento en el peso bruto tributable. En vez de \neso, declare el impuesto adicional en la línea 3.\nColumna (1) —Impuesto anual. Use las cantidades del \nimpuesto enumeradas en la columna (1)(a) para todo \nvehículo operado durante julio.\nVehículos madereros. Use las cantidades del impuesto \nenumeradas en la columna (1)(b) para los vehículos \nmadereros que se usen en julio. Para más información sobre \nestos tipos de vehículos, vea Vehículos usados para \nexplotaciones madereras bajo Quién Tiene que Presentar \neste Formulario, anteriormente.\nColumna (2) —Impuesto del período parcial. Para \nvehículos de segunda mano adquiridos en compra privada \ndurante el período, vea Vehículos de segunda mano a \ncontinuación. Para todo otro vehículo que se use por primera \nvez después de julio, el impuesto se basará en la cantidad \nde meses que queden en el período. Vea la Tabla I (Tabla II \npara vehículos madereros), más adelante, para consultar las \ncantidades del impuesto para un período parcial. Anote el \nimpuesto resultante en la columna (2)(a) para la categoría \npertinente; use la columna (2)(b) para vehículos madereros.\nVehículos de segunda mano. Si usted adquiere y \nregistra o está requerido a registrar un vehículo tributable de \nsegunda mano en su nombre durante el período tributario, \nusted tiene que mantener como parte de su documentación \nverificación que indique si hubo uso del vehículo o una \nsuspensión del impuesto durante el período antes de que el \nvehículo fuera registrado en su nombre. La evidencia puede \nser una declaración escrita firmada y fechada por la persona \n(o distribuidor) que le vendió el vehículo.\nCálculo del impuesto para los vehículos de segunda \nmano adquiridos en compra privada y la información de \nreclamaciones requerida para vehículos de segunda \nmano que se han vendido. \n1. Para vehículos comprados de un vendedor el cual ha \npagado el impuesto para el período vigente: Si un vehículo \nse vende el 1 de julio de 2024, o después, pero antes del 1 \nde junio de 2025 (permitiendo un crédito o reembolso de \nimpuesto al vendedor), y el primer uso tributable del \ncomprador (como conducir desde el lugar de la compra al \nhogar o lugar del negocio del comprador) es en el mes de \nventa, el impuesto total del comprador para el período \ntributario no incluye el impuesto para el mes de la venta.\nNota: La fecha de vencimiento para el Formulario 2290 no \ncambia. El comprador tiene que anotar en la línea 1 del \nFormulario 2290 el mes después de la venta (por ejemplo, \nnoviembre de 2024 es anotado como “202411”).\n2. Si se vende un vehículo, el nombre y dirección del \ncomprador (junto con la información requerida \nanteriormente) tienen que ser incluidos con la reclamación \ndel vendedor para un crédito o reembolso del impuesto \npagado para los meses restantes del período en vigencia.\nVehículo comprado de un vendedor el cual ha pagado \nel impuesto para el período vigente: El cálculo del \nimpuesto del comprador para vehículo de segunda \nmano adquirido en compra privada el 1 de julio de \n2024, o después, pero antes del 1 de junio de 2025, \ncuando el primer uso del comprador es en el mes de \nventa. El impuesto sobre el uso tributable del comprador de \nun vehículo después de la compra es prorrateado \nmultiplicando el impuesto de un período tributario completo \npor una fracción.\n1. El numerador es el número de meses en el período \ncomprendido entre el primer día del mes siguiente al mes de \nla venta hasta el final del período tributario.\n2. El denominador es el número de meses en el período \ntributario entero.\nEl comprador también TIENE que hacer lo siguiente:\n• Determinar que el vendedor ha pagado los impuestos para el período \nvigente. Una copia estampada del Anexo 1 del vendedor es una manera \npara hacer esta determinación.\n• Anote en la línea 1 el mes después de la venta.\n• Anote en la columna (2) de la página 2 el impuesto prorrateado.\nEjemplo. El 2 de julio de 2024, Linda pagó $550 de \nimpuestos para el período tributario entero, por el uso de su \nvehículo de 80,000 libras de peso bruto tributable. Juan \ncompró el camión de segunda mano de Linda el 9 de \nseptiembre de 2024, y lo condujo en la carretera pública del \nhogar de Linda a su hogar al día siguiente. Linda, la \nvendedora, puede reclamar un crédito o reembolso del \nimpuesto que pagó por los 9 meses después de la venta. \nDebido a eso, y que el primer uso tributable de Juan fue el \nconducir el camión a su hogar en el mes de venta \n(septiembre), su impuesto prorrateado se calcula a partir del \nprimer día del siguiente mes (octubre) hasta el final del \nperíodo tributario, el 30 de junio de 2025. La fecha de \nvencimiento del Formulario 2290 de Juan no cambia, por lo \nque tiene que presentarlo para el 31 de octubre de 2024.\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n7\n", "Impuesto por el período tributario entero: $550\nNumerador: 9 (número de meses de octubre a junio) \nDenominador: 12 (período tributario entero de 12 meses, de \njulio a junio) \nImpuesto prorrateado: 9/12 de $550 = $412.50\nJuan tiene que anotar “202410” en la línea 1 y $412.50 en la \nlínea para la categoría V de la columna (2)(a).\nVehículos madereros. Para los vehículos madereros, \nvea la Tabla II, más adelante, para consultar las tasas del \nimpuesto para un período parcial. Anote el impuesto en la \ncolumna (2)(b) para la categoría pertinente.\nColumna (3) —Número de vehículos. Anote en la \ncolumna correspondiente el número total de los vehículos en \nlas categorías A a V, inclusive. Sume el número de vehículos \nen las columnas (3)(a) y (3)(b), categorías A a V, inclusive, y \nanote el resultado al final de la columna (3) en la casilla a la \nderecha de Total. Para la categoría W, anote el número total \nde los vehículos suspendidos de la obligación tributaria en la \ncolumna correspondiente.\nColumna (4) —Cantidad del impuesto. Multiplique el \nnúmero total de sus vehículos por la cantidad \ncorrespondiente del impuesto. Sume todas las cantidades de \ncada categoría y anote el resultado en la columna (4). \nLuego, sume las cantidades del impuesto de la columna (4) \npara las categorías A a V, inclusive, y el resultado será el \nimpuesto total a anotar.\nLínea 3\nComplete la línea 3 únicamente si aumenta el peso bruto \ntributable de un vehículo durante el período y, como \nconsecuencia, el vehículo se clasifica en otra categoría. Por \nejemplo, un aumento de la carga máxima normal puede \nafectar el peso bruto tributable.\nDeclare el impuesto adicional para lo que resta del \nperíodo en la línea 3 del Formulario 2290. No declare ningún \nimpuesto en la línea 2, a menos que otros vehículos \ntributables sean declarados además del (de los) vehículo(s) \ncon el aumento del peso bruto tributable. Marque el recuadro \nDeclaración enmendada y escriba el mes en que aumentó \nel peso bruto tributable a la derecha de las palabras \n“Declaración enmendada” del Formulario 2290. Presente el \nFormulario 2290 y el Anexo 1 para el último día del mes \nsiguiente al mes durante el cual aumentó el peso bruto \ntributable.\nCalcule el impuesto adicional utilizando la siguiente hoja \nde trabajo. Adjunte una copia de dicha hoja para cada \nvehículo en cuestión.\n1.\nEscriba aquí el mes durante el cual aumentó el peso \nbruto tributable. Escriba el mes aquí y a la derecha \ndel recuadro Declaración enmendada en la página \n1 del Formulario 2290\n. . . . . . . . . . . . . . . . . .\n \n2.\nConsulte la página 2 del Formulario 2290 para \ndeterminar la nueva categoría del peso bruto \ntributable. Luego, pase a las Tablas del Impuesto \npara Períodos Parciales, más adelante. Busque el \nmes indicado anteriormente en la línea 1 en que se \naumentó el peso bruto tributable del vehículo. \nBusque en la columna la línea de la nueva categoría; \néste es el impuesto nuevo. Anote la cantidad \naquí\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n$\n3.\nEn las Tablas del Impuesto para Períodos Parciales, \nmás adelante, busque el impuesto de ese mes para \nla categoría que se declaró anteriormente. Anote la \ncantidad aquí\n. . . . . . . . . . . . . . . . . . . . . . .\n$\n4.\nImpuesto adicional. Reste de la línea 2 la cantidad \nde la línea 3. Anote aquí el impuesto adicional y \ntambién en la línea 3 del Formulario 2290\n. . . . .\n$\nSi el aumento del peso bruto tributable sucede en \njulio después de que haya presentado ya su \ndeclaración, use las cantidades en la página 2 del \nFormulario 2290 para la nueva categoría, en lugar de las \nTablas del Impuesto para Períodos Parciales.\nLínea 5\nComplete la línea 5 únicamente si desea reclamar un crédito \npor el impuesto pagado sobre un vehículo que:\n• Se vendió antes del 1 de junio y no se empleó durante el \nresto del período tributario,\n• Se destruyó (tan estropeado por un accidente u otro \nhecho fortuito que no sería económico reconstruirlo) o fue \nrobado antes del 1 de junio y no se empleó durante el resto \ndel período o\n• Se usó durante el período anterior 5,000 millas o menos \n(7,500 millas o menos si se trata de un vehículo usado para \npropósitos agropecuarios).\nNo se permite ningún crédito, impuesto reducido, \nexención ni devolución (reembolso) por una carga ligera o \nreducida infrecuente ni por el cambio de uso del vehículo o la \ndescontinuación del uso del vehículo.\nLa cantidad reclamada en la línea 5 no puede exceder el \nimpuesto declarado en la línea 4. Toda cantidad del crédito \nen exceso deberá reclamarse como devolución en el \nFormulario 8849, Claim for Refund of Excise Taxes \n(Reclamación del reembolso de los impuestos sobre los \nartículos de uso y consumo) y en el Anexo 6 (Formulario \n8849), Other Claims (Otras reclamaciones). Además, use el \nAnexo 6 (Formulario 8849) para reclamar un pago excesivo \nhecho debido a un error en el impuesto adeudado que \npreviamente había declarado en el Formulario 2290. Vea \nCuándo hacer una reclamación, más adelante.\nInformación que se debe incluir. En una hoja de papel \npor separado, incluya una explicación que detalle los hechos \ny circunstancias de cada crédito que reclame.\nPara cada vehículo destruido, robado o vendido, incluya lo \nsiguiente:\n1. El número de identificación del vehículo (VIN, por sus \nsiglas en inglés);\n2. La categoría del peso bruto tributable;\n3. La fecha del accidente, robo o venta;\nPRECAUCION\n´\n!\n8\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n", "4. Una copia de la hoja de trabajo que aparece bajo \nCómo calcular el crédito a continuación; y\n5. Si el vehículo se vendió en o después del 1 de julio de \n2015, el nombre y dirección del comprador del vehículo.\nLa reclamación de su crédito puede ser denegada si \nno provee toda la información requerida.\nCómo calcular el crédito. Calcule el número de meses \nen que el vehículo estuvo en operación y determine la \ncategoría del peso bruto tributable antes de completar la hoja \nde trabajo siguiente. Para calcular el número de meses de \nuso, empiece a contar desde el primer día del mes durante el \nperíodo en que el vehículo comenzó a operarse por primera \nvez, hasta el último día del mes en que se destruyó, se robó \no se vendió. Busque el número de meses de uso en las \nTablas del Impuesto para Períodos Parciales, más adelante \n(el número de meses aparece en paréntesis en la parte \nsuperior de la tabla para cada mes).\n1.\nAnote el impuesto previamente declarado en la línea \n4 del Formulario 2290 para el vehículo que fue \ndestruido, robado o vendido\n. . . . . . . . . . . . . .\n$\n2.\nImpuesto del período parcial. En las Tablas del \nImpuesto para Períodos Parciales, más adelante, \nbusque el punto de encuentro entre la categoría del \npeso bruto tributable y los meses de uso y anote la \ncantidad del impuesto aquí . . . . . . . . . . . . . . .\n$\n3.\nCrédito. Reste de la línea 1 la cantidad de la línea 2. \nAnote el resultado aquí y en la línea 5 del \nFormulario 2290\n. . . . . . . . . . . . . . . . . . . . .\n$\nEl crédito para cada vehículo tiene que ser calculado por \nseparado.\nVehículo que se operó por menos del límite de millas. \nSi se pagó el impuesto para un período tributario de un \nvehículo que se usó por 5,000 millas o menos (7,500 millas o \nmenos en el caso de un vehículo que se usó para propósitos \nagropecuarios), el individuo que pagó el impuesto puede \nreclamar el crédito.\nCuándo hacer una reclamación. Para un vehículo que fue \ndestruido, robado o vendido antes del 1 de junio, un crédito \npor impuesto pagado puede ser reclamado en el próximo \nFormulario 2290 presentado o un reembolso del impuesto \npagado puede ser reclamado en el Formulario 8849.\nPara un vehículo que se operó durante el período por \n5,000 millas o menos (7,500 millas o menos en el caso de \nvehículos operados para propósitos agropecuarios), un \ncrédito por impuesto pagado puede reclamarse en el primer \nFormulario 2290 que presente el próximo período. De igual \nmanera, un reembolso del impuesto pagado no puede ser \nreclamado en el Formulario 8849 sino hasta el fin del período \ntributario del Formulario 2290. Por ejemplo, si el impuesto se \npagó para el período desde el 1 de julio de 2024 al 30 de \njunio de 2025, inclusive, para un vehículo que se operó por \n5,000 millas o menos durante el período, no puede reclamar \nun crédito en el Formulario 2290 (o un reembolso en el \nFormulario 8849) hasta después del 30 de junio de 2025.\nParte II. Declaración que Corrobora la \nSuspensión del Impuesto\nSe requiere la presentación por medios electrónicos \npara cada declaración de impuestos que se presente \ndurante el período tributario en la que se declaren y \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nse paguen impuestos por 25 vehículos o más. Al determinar \nsi se le requiere presentar por medios electrónicos, los \nvehículos que han sido suspendidos del impuesto \n(designados por la categoría W) no se incluyen al determinar \nsi tiene 25 o más vehículos, ya que no está pagando el \nimpuesto por dichos vehículos. Sin embargo, a todos los \ncontribuyentes se les insta a presentar la declaración por \nmedios electrónicos independientemente del número de \nvehículos declarados. Para presentar por medios \nelectrónicos, tiene que utilizar el Formulario 2290, en inglés, \ny presentar por medios electrónicos a través de un proveedor \nde servicios que participe en el programa de presentación \nelectrónica del IRS para impuestos sobre artículos de uso y \nconsumo. Una vez su declaración sea aceptada por el IRS, \nsu Anexo 1 estampado puede estar disponible dentro de \nunos minutos.\nLínea 7\nComplete la línea 7 para suspender la obligación del \nimpuesto de los vehículos que se anticipa no excederán el \nlímite de las millas que se pueden usar durante un período \ntributario.\nUsted también tiene que:\n• Listar los vehículos para los que se ha suspendido la \nobligación del impuesto en el Anexo 1 (vea Anexo 1 del \nFormulario 2290, más adelante); y\n• Contar el número de vehículos suspendidos de la \nobligación del impuesto (designado por la categoría W) \nlistados en la Parte I del Anexo 1 y anotar el número en la \nlínea b de la Parte II del Anexo 1.\nLínea 8\nTiene que verificar que los vehículos que incluyó en la lista \nde vehículos suspendidos en el Formulario 2290 durante el \nperíodo tributario anterior y usados 5,000 millas o menos \n(7,500 millas o menos para vehículos agropecuarios) no \nestaban sujetos al impuesto para ese período. Para verificar \nque los vehículos que incluyó en la lista de vehículos \nsuspendidos en el período anterior no excedieron el límite \nsobre las millas que se pueden usar, excepto por \ncualesquier vehículos listados en la línea 8b, marque el \nrecuadro 8a.\nSi marca el recuadro en la línea 8a y vehículos que usted \nanteriormente incluyó en la lista de vehículos suspendidos \nen el Formulario 2290 del período tributario anterior \nexcedieron el límite sobre las millas que se pueden usar, \ntiene que listar en la línea 8b los VIN de los vehículos que \nincluyó en la lista de vehículos suspendidos en el período \nanterior y luego usados por 5,000 millas o más durante el \nperíodo (7,500 millas o más para vehículos agropecuarios). \nTiene que declarar el impuesto por estos vehículos en un \nFormulario 2290 separado para el período tributario anterior \ny pagar el impuesto. Para obtener más información, vea \nVehículos suspendidos que exceden el límite sobre las millas \nque se pueden usar, más adelante. Adjunte una hoja por \nseparado si es necesario para listar los VIN de la línea 8b.\nLínea 9\nSi, durante el período tributario anterior, se completó la línea \n7 del Formulario 2290 y se vendieron o transfirieron los \nvehículos suspendidos de la obligación del impuesto, \ncomplete la línea 9.\nVentas. Si vende un vehículo durante el plazo en que se \nsuspendió el impuesto, hay que entregarle al comprador una \ndeclaración por escrito que indique:\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n9\n", "• El nombre, dirección y número de identificación del \nempleador (EIN, por sus siglas en inglés) del vendedor;\n• El número de identificación del vehículo (VIN, por sus \nsiglas en inglés);\n• La fecha de la venta;\n• La medida que indicaba el odómetro al comienzo del \nperíodo;\n• La medida que indicaba el odómetro al momento de la \nventa; y\n• El nombre, dirección y número de identificación del \nempleador (EIN) del comprador.\nEl comprador tiene que adjuntar la declaración a su \nFormulario 2290 y presentar este formulario en o antes de la \nfecha mostrada en la tabla bajo Cuándo se Tiene que \nPresentar el Formulario, anteriormente.\nSi, después de la venta, el uso del vehículo excede el \nlímite sobre las millas que se pueden usar (incluyendo el \nnúmero total de las millas usadas declarado por el antiguo \ndueño del vehículo) durante el período tributario y el antiguo \ndueño le ha entregado la declaración por escrito requerida, \nel nuevo dueño es responsable de pagar el impuesto sobre \nel uso del vehículo. Si el antiguo dueño no le ha entregado la \ndeclaración requerida al nuevo dueño, el antiguo dueño es \ntambién responsable de pagar el impuesto para tal período. \nVea Vehículos suspendidos que exceden el límite sobre las \nmillas que se pueden usar a continuación. Vea también \nVehículos de segunda mano, anteriormente.\nVehículos suspendidos que exceden el límite sobre las \nmillas que se pueden usar. Una vez que su vehículo \nsuspendido exceda el límite de millas que se pueden \nrecorrer, estará obligado a pagar el impuesto. El límite \nsobre las millas que se pueden usar es el uso de un \nvehículo en las carreteras públicas por 5,000 millas o menos \n(7,500 millas o menos en el caso de vehículos \nagropecuarios). Este límite se le aplica al total de millas que \nun vehículo se usa durante un período, sin importar el \nnúmero de dueños que haya tenido.\nCalcule el impuesto en la página 2 del Formulario 2290, \nbasado en el mes durante el cual se puso el vehículo en \noperación por primera vez en ese período tributario. Declare \nel impuesto en la línea 2 del Formulario 2290. Marque el \nrecuadro Declaración enmendada en la página 1 y a la \nderecha de las palabras “Declaración enmendada” escriba el \nmes en que se excedió el límite sobre las millas que se \npueden usar. No complete la Parte II del Formulario 2290, a \nmenos que esté declarando otros vehículos suspendidos del \nimpuesto (designados por la categoría W) además del (de \nlos) vehículo(s) previamente suspendido(s) del impuesto que \nexcedió(eron) el límite de millas prescrito. Presente el \nFormulario 2290 enmendado, con el Anexo 1, a más tardar el \núltimo día del mes siguiente al mes en que se excedió el \nlímite sobre las millas que se pueden usar.\nVehículos agropecuarios. Un vehículo agropecuario es \ntodo vehículo motorizado que se usa en carretera y:\n1. Se usa (o se anticipa que se va a usar) mayormente \npara propósitos agropecuarios y\n2. Se registra (de acuerdo con las leyes estatales) como \nvehículo motorizado que se usa en carretera para propósitos \nagropecuarios durante el período tributario entero. No se \nrequiere que el vehículo lleve una chapa especial o una placa \nque lo identifique como vehículo usado para propósitos \nagropecuarios para que se le considere un vehículo \nagropecuario.\nUn vehículo se usa principalmente para propósitos \nagropecuarios si más de la mitad del uso total (basado en las \nmillas viajadas) durante el período es para tales propósitos \n(tal como se define más adelante).\nNo tenga en cuenta el número de millas que el vehículo \nviaja dentro del terreno de una granja al determinar si ha \nexcedido el límite de 7,500 millas para uso en carreteras \npúblicas. Asegúrese de mantener un archivo o registro \npreciso de las millas que el vehículo viaja dentro de la granja.\nPropósitos agropecuarios quiere decir el transporte de \ntodo producto agropecuario desde o hasta una granja o el \nuso directo del vehículo en explotaciones agropecuarias.\nProducto agropecuario quiere decir todo artículo \nagropecuario u hortícola, alimento, semilla, fertilizante, \nganado, abejas, aves, animales utilizados en la explotación \nde pieles o animales salvajes. Un producto agropecuario no \nincluye ningún producto o artículo cuyo estado natural o \ncrudo haya sido alterado mediante una operación de \nprocesamiento.\nEjemplo. El jugo que se extrae de las frutas y legumbres \nno se considera producto agropecuario para efectos de la \nsuspensión de la obligación del impuesto sobre los vehículos \nusados para propósitos agropecuarios.\nSe considera que un vehículo se usa para propósitos \nagropecuarios si se usa en una actividad que contribuye \ndirectamente a la producción agropecuaria o de alguna \nmanera influye en la operación de una granja. Ejemplos de \ntales actividades incluyen el cultivar la tierra, el cultivar o \ncosechar cualquier producto agropecuario u hortícola, el \ndesbroce de terrenos, la reparación de cercas y edificios \nagropecuarios, la construcción de terrazas o zanjas de riego, \nla limpieza de herramientas o maquinaria agropecuaria y la \npintura. Sin embargo, no se considera que un vehículo se \nusa para fines agropecuarios si se utiliza para operaciones \ncomo la elaboración de conservas (enlatados), congelación, \nenvasado o alguna otra operación de elaboración.\nCómo Pagar el Impuesto\nHay cuatro métodos para pagar el impuesto:\n• Retiro electrónico de fondos (débito directo) si presenta el \nformulario por medios electrónicos.\n• El sistema de pago electrónico del impuesto federal \n(EFTPS, por sus siglas en inglés).\n• Pago por medio de tarjeta de crédito o débito.\n• Cheque o giro, junto con el comprobante de pago.\nTiene que pagar el impuesto en su totalidad al presentar \nel Formulario 2290.\nRetiro electrónico de fondos (débito directo). Si \npresenta el Formulario 2290, en inglés, por medios \nelectrónicos, puede autorizar un débito directo de su cuenta \nbancaria para hacer su pago. Para más información sobre el \nprograma e-file, acceda al sitio web del IRS en IRS.gov/es/e-\nFile-Providers/e-File-Form-2290.\nSi hace su pago por medio de débito directo, no incluya el \ncomprobante de pago.\nSistema de pago electrónico del impuesto federal \n(EFTPS). El uso del sistema de pago electrónico del \nimpuesto federal (EFTPS) es voluntario, pero usted tiene que \ninscribirse en dicho sistema antes de poder usarlo. Para \nobtener más información o para inscribirse en el sistema de \npago electrónico del impuesto federal, acceda al sitio web de \ndicho sistema en EFTPS.gov o llame al 800-244-4829 \n(disponible las 24 horas del día, los 7 días de la semana). \n10\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n", "Para información en español acerca del EFTPS, acceda a \nIRS.gov/EFTPS y pulse sobre Español.\nSi hace su pago por medio del sistema de pago \nelectrónico del impuesto federal, no incluya el comprobante \nde pago y asegúrese de marcar el recuadro a la derecha de \nEFTPS en la línea 6 del Formulario 2290. Si presenta un \nFormulario 2290 en papel, envíe dicho formulario a la \ndirección para presentar declaraciones sin el pago \ncorrespondiente que se encuentra bajo Dónde Presentar la \nDeclaración, anteriormente.\nEl EFTPS no procesa pagos emitidos por \ninstituciones financieras internacionales. Para \ncheques o giros emitidos por una institución \nfinanciera internacional, vea Pagos internacionales bajo \nPago con cheque o giro, más adelante.\nPagos hechos a tiempo. Para que los pagos hechos con \nel sistema de pago electrónico del impuesto federal lleguen a \nsu debido tiempo, tiene que efectuar el trámite a más tardar a \nlas 8:00 p.m., hora del Este, el día antes de la fecha de \nvencimiento para hacer tales pagos.\nTarjeta de crédito o débito. Para pagar con una tarjeta de \ncrédito o débito, acceda a IRS.gov/PagueConTarjeta. Estos \nproveedores de servicio cobran cargos por servicio.\nSi hace su pago utilizando una tarjeta de crédito o débito, \nno incluya el comprobante de pago y asegúrese de marcar el \nrecuadro a la derecha de Tarjeta de crédito o débito en la \nlínea 6 del Formulario 2290. Si presenta la declaración del \nFormulario 2290 en papel, envíe dicho formulario a la \ndirección para presentar declaraciones sin el pago \ncorrespondiente que se encuentra bajo Dónde Presentar la \nDeclaración, anteriormente.\nPago con cheque o giro. Si emplea este método, también \ntiene que completar el comprobante de pago. Vea \nComprobante de pago, más adelante.\n• No envíe dinero en efectivo. Haga su cheque o giro a la \norden de “United States Treasury” (Tesoro de los Estados \nUnidos). Escriba en el pago su nombre, dirección, número de \nidentificación del empleador (EIN), “Formulario 2290” y la \nfecha (tal como aparece en la casilla 3 del comprobante de \npago).\n• Desprenda el comprobante de pago y envíelo junto con el \nFormulario 2290, ambas copias del Anexo 1 y su pago. Si \npresentó el Formulario 2290 (en inglés) por medios \nelectrónicos, no envíe el Formulario 2290 ni el Anexo 1 con el \ncomprobante de pago. Vea Dónde Presentar la Declaración, \nanteriormente.\n• No engrape su pago al comprobante de pago ni al \nFormulario 2290.\nPagos internacionales. Si usted está enviando un \ncheque o giro emitido por una institución financiera \ninternacional, vea Dónde Presentar la Declaración, \nanteriormente.\nSi usted está utilizando un PDS, utilice la dirección \ndel Ogden Processing Center (Centro de tramitación \nen Ogden) que se encuentra en IRS.gov/\nPDSstreetAddresses.\nComprobante de pago. Complete el Formulario 2290-V, \nComprobante de Pago. Si un tercero le ayuda a completar el \nFormulario 2290, debe entregarle el comprobante de pago a \nesa persona.\nCasilla 1. Anote su número de identificación del empleador \n(EIN). Si no tiene dicho número, vea Número de \nIdentificación del Empleador (EIN), anteriormente.\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nCasilla 2. Anote la cantidad que paga con el Formulario \n2290.\nCasilla 3. Anote aquí la misma fecha que anotó en la línea 1 \nde la Parte I del Formulario 2290.\nCasilla 4. Escriba su nombre y dirección tal como aparecen \nen el Formulario 2290. Escriba su nombre en letra de molde.\nAnexo 1 del Formulario 2290\nComplete y presente ambas copias del Anexo 1 junto con su \ndeclaración. La segunda copia será estampada y devuelta a \nusted para usar como verificación de pago. Su declaración \npodría ser rechazada si el Anexo 1 no está adjuntado al \nFormulario 2290.\nSistema electrónico e-file para la presentación de \ndeclaraciones. Si el Formulario 2290, en inglés, es \npresentado por medios electrónicos, una copia del Anexo 1 \nque tenga una filigrana del IRS le será enviada \nelectrónicamente al iniciador de declaraciones electrónicas \n(ERO, por sus siglas en inglés), transmisor y/o proveedor \nintermediario de servicios (ISP, por sus siglas en inglés). \nPídale la copia electrónica original del Anexo 1 al iniciador de \ndeclaraciones electrónicas, transmisor y/o proveedor \nintermediario de servicios.\nNota: Si quiere recibir una copia del Anexo 1 de un período \ntributario anterior, tendrá que enviar una solicitud por escrito \na:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nNombre y dirección. Escriba su nombre y dirección en el \nAnexo 1 exactamente como se muestra en el Formulario \n2290. Vea Nombre y Dirección, anteriormente. Asegúrese \nque el número de identificación del empleador (EIN) sea el \nmismo que anotó en la página 1 del Formulario 2290.\nPrimer mes de uso. Anote la misma fecha que anotó en \nla línea 1 de la Parte I del Formulario 2290, en el espacio \nprovisto para Primer mes de uso.\nParte I. Anote según la categoría el número de identificación \nde cada vehículo (VIN) para el cual declara el impuesto. Si \nno incluye el número de identificación del vehículo (VIN) \ncompleto, puede impedir el registro de su vehículo con el \nestado.\nParte II. Complétela como se indica a continuación:\n• Anote en la línea a el número total de vehículos que haya \ndeclarado en la página 2 del Formulario 2290.\n• Anote en la línea b el número total de vehículos sujetos al \nimpuesto por los cuales el impuesto les fue suspendido y \nque haya declarado en la categoría W en la columna (3) de \nla página 2 del Formulario 2290.\n• Anote en la línea c el número total de vehículos tributables \n(reste de la línea a la cantidad de la línea b).\nVerificación de pago para el registro estatal y entrada \nen los Estados Unidos. Generalmente, los estados \nrequerirán verificación de pago del impuesto para cualquier \nvehículo tributable antes de que registren el vehículo. Use la \ncopia estampada del Anexo 1 para el período tributario como \nverificación de pago cuando registre todo vehículo con el \nestado.\nEl Servicio de Aduanas y Control de Fronteras de los \nEstados Unidos también requiere esta verificación de pago \nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n11\n", "por introducir un vehículo canadiense o mexicano en los \nEstados Unidos.\nSi no tiene a mano la copia estampada del anexo, puede \nusar una fotocopia del Formulario 2290 (con el Anexo 1 \nadjunto) que presentó ante el IRS y una fotocopia de ambas \ncaras del cheque cancelado como verificación de pago.\nNota: Si el estado recibe su solicitud del registro de su \nvehículo motorizado utilizado en las carreteras públicas \ndurante los meses de julio, agosto o septiembre, usted \npuede proveer el Anexo 1, aprobado y devuelto por el IRS, \ndel período tributario inmediatamente anterior como \nverificación de pago. Recuerde que todavía tiene que \npresentar el Formulario 2290 para el período en vigencia \npara la fecha de vencimiento de la declaración. Vea la \nsección 41.6001-2(b)(4) del Reglamento.\nNo se requiere verificación de pago para un vehículo, \nnuevo o de segunda mano, que se compró recientemente si \nusted presenta al estado una copia del comprobante de \nventa que muestre que se compró el vehículo durante los \núltimos 60 días. No obstante, tiene que presentar una \ndeclaración y pagar toda cantidad de impuesto que adeude. \nVea Cuándo se Tiene que Presentar el Formulario, \nanteriormente.\nUn grupo reducido de estados se ha puesto de acuerdo \ncon el IRS para participar en un programa alterno de \nverificación de pago. En esos estados, el Departamento de \nVehículos Motorizados (DMV, por sus siglas en inglés) \nremitirá su declaración al IRS si se satisfacen ciertos \nrequisitos. Si entrega el Formulario 2290 (junto con el pago \ndel impuesto y el comprobante de pago) al Departamento de \nVehículos Motorizados (DMV) para que éste lo remita al IRS, \nno tiene que mostrar ninguna verificación adicional de pago \npara poder registrar su vehículo con el estado. Comuníquese \ncon su Departamento de Vehículos Motorizados (DMV) local \npara ver si su estado participa en este programa.\nSi entrega su Formulario 2290 al Departamento de \nVehículos Motorizados (DMV) para que lo envíe al IRS, su \ndeclaración no se considera presentada hasta que el IRS la \nreciba. Usted será el responsable de pagar toda multa o \nintereses si al Departamento de Vehículos Motorizados \n(DMV) se le extravía ese formulario o si el formulario se \npresenta fuera de plazo.\nAutorización para Divulgar Información \nTributaria para el Anexo 1 (Formulario 2290)\nEl IRS compartirá la información declarada en el Formulario \n2290 y en el Anexo 1. La información compartida incluye los \nnúmeros de identificación del vehículo (VIN) de todos los \nvehículos declarados en el Anexo 1 y la verificación de que \nse ha pagado el impuesto declarado en la línea 6 del \nFormulario 2290. Esta información será compartida con el \nDepartamento de Transporte federal (DOT, por sus siglas en \ninglés), el Servicio de Aduanas y Control de Fronteras de los \nEstados Unidos (CBP, por sus siglas en inglés) y los \nDepartamentos de Vehículos Motorizados (DMV, por sus \nsiglas en inglés) estatales. El IRS necesita su autorización \npara divulgar esta información. Si accede a que la \ninformación sea divulgada, por favor firme y feche la \nAutorización para Divulgar Información Tributaria del \nAnexo 1.\nTercero Autorizado\nSi desea autorizar a un empleado de su negocio, a un \npreparador de declaraciones o a otro individuo para que el \nmismo hable sobre su Formulario 2290 con el IRS, marque el \nrecuadro Sí en la sección del formulario titulada Tercero \nAutorizado. Además, escriba el nombre, número de teléfono \ny los cinco dígitos que el individuo haya indicado como su \nnúmero de identificación personal (PIN, por sus siglas en \ninglés). La autorización corresponde únicamente a la \ndeclaración en la que aparece escrita.\nAl marcar el recuadro Sí, usted le autoriza al IRS para que \nse comunique con el individuo designado a fin de hacerle \npreguntas sobre la información declarada en el Formulario \n2290. También le permite al tercero autorizado que haga lo \nsiguiente:\n• Intercambiar con el IRS información pertinente al \nFormulario 2290; y\n• Solicitar y recibir información tributaria por escrito \nrelacionada con el Formulario 2290, incluyendo copias de \nnotificaciones, correspondencia e informes de la cuenta \ntributaria.\nNo está autorizando a dicho tercero a que le comprometa \na usted de ninguna manera (por ejemplo, a pagar una \nobligación tributaria adicional), ni a representarle ante el IRS. \nSi quiere ampliar la autorización del tercero autorizado, vea \nla Publicación 947, Cómo Ejercer ante el Servicio de \nImpuestos Internos (IRS) y el Poder Legal.\nLa autorización vence automáticamente en 1 año a partir \nde la fecha de vencimiento para la presentación del \nFormulario 2290 (sin tener en cuenta prórrogas). Si usted o \nsu tercero autorizado quiere revocar esta autorización, envíe \nuna declaración escrita de revocación a:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nVea la Publicación 947 para más información.\nFirma\nFirme la declaración. Una declaración que se presente sin \nfirma le será devuelta a usted para su firma. Una declaración \nsin firma no será considerada debidamente presentada.\nPara Uso Exclusivo del Preparador \nRemunerado\nUn preparador remunerado tiene que firmar el Formulario \n2290 y proveer la información en la sección Para uso \nexclusivo del preparador remunerado, al final de la \nprimera página del formulario si el preparador fue \nremunerado por completar el formulario sin ser un empleado \nde la entidad de presentación. El preparador tiene que \nentregarle una copia del formulario, además de la copia que \nse presenta ante el IRS. Si es un preparador remunerado, \nanote su número de identificación tributaria del preparador \nremunerado (PTIN, por sus siglas en inglés) en el espacio \nprovisto. Incluya su dirección completa. Si trabaja para una \nfirma (empresa), también anote el nombre y el número de \nidentificación del empleador (EIN) de dicha empresa. Sin \nembargo, no puede usar el PTIN de la empresa en lugar del \nPTIN suyo. Puede solicitar un PTIN por Internet o \npresentando el Formulario W-12, IRS Paid Preparer Tax \nIdentification Number (PTIN) Application and Renewal \n(Solicitud y renovación para un número de identificación \ntributaria del preparador remunerado (PTIN) del IRS). Para \nmás información sobre la solicitud de un PTIN por Internet, \nacceda al sitio web del IRS en IRS.gov/PTIN.\n12\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n", "Registros\nGuarde toda la documentación pertinente a los vehículos \nsujetos al impuesto usados en las carreteras de los Estados \nUnidos, registrados a nombre de usted, durante al menos 3 \naños después de la fecha en que se adeudó el impuesto o la \nfecha en que se pagó, lo que ocurra más tarde. Dicha \ndocumentación siempre tiene que estar disponible para ser \ninspeccionada por el IRS. También deberá guardar copias de \ntodas las declaraciones y anexos que haya presentado. \nGuarde su documentación aun cuando haya registrado un \nvehículo a nombre de usted durante sólo una porción de un \nperíodo. Si se suspende el impuesto de un vehículo de motor \nusado en las carreteras durante un período porque el uso del \nvehículo en las carreteras públicas no excedió de 5,000 \nmillas (7,500 millas en el caso de vehículos usados para \npropósitos agropecuarios) para tal período, el dueño \n(persona registrada) del vehículo tiene que guardar la \ndocumentación durante al menos 3 años después del final \ndel período al que corresponda la suspensión de la \nobligación tributaria.\nLa documentación para cada vehículo deberá mostrar \ntoda la siguiente información:\n1. Una descripción del vehículo con los detalles \npertinentes (que incluya el número de identificación del \nvehículo (VIN, por sus siglas en inglés)).\n2. El peso de los artículos cargados por el vehículo de \nacuerdo con la misma manera requerida por todo estado en \nque esté registrado u obligado a registrarse el vehículo.\n3. La fecha en que adquirió el vehículo y el nombre y la \ndirección del individuo que le vendió el vehículo.\n4. El primer mes de cada período en que se operó el \nvehículo para propósitos tributarios y algún mes anterior en \nque se operó en ese período mientras haya estado \nregistrado a nombre suyo, junto con pruebas que \ndemuestren que el uso anterior no fue para propósitos \ntributables.\n5. La fecha en que se vendió o transfirió el vehículo y el \nnombre y la dirección del comprador o de la persona a la \ncual se transfirió. Si no se vendió el vehículo, la \ndocumentación deberá explicar cómo y cuándo se deshizo \n(enajenó) del mismo.\n6. Si el impuesto ha sido suspendido de la obligación \ntributaria para un vehículo, mantenga un registro de las millas \nrealmente viajadas en carretera. En el caso de un vehículo \nagropecuario, mantenga documentación precisa del número \nde millas recorridas en una granja. Vea Parte II. Declaración \nque Corrobora la Suspensión del Impuesto, anteriormente.\nCómo Obtener Ayuda con los \nImpuestos\nSi usted tiene preguntas sobre un asunto tributario; necesita \nayuda para preparar su declaración de impuestos; o si desea \ndescargar publicaciones, formularios o instrucciones \ngratuitamente, acceda a IRS.gov/Espanol para encontrar \nrecursos que le pueden ayudar inmediatamente. Por favor \ntenga en cuenta que la información presentada en esta \nsección es información tributaria general y no \nnecesariamente aplica al Formulario 2290, pero aun así le \npodría ser de ayuda a usted.\nCómo preparar y presentar su declaración de impues-\ntos. Después de haber recibido todos sus comprobantes de \nsalarios e ingresos (Formularios W-2, W-2G, 1099-R, \n1099-MISC, 1099-NEC, etc.); comprobantes de ingreso por \ndesempleo (por correo o en formato digital), u otro \ncomprobante de pago gubernamental (Formulario 1099-G); y \nlos comprobantes de intereses, dividendos y jubilación de \nlos bancos y compañías de inversión (Formularios 1099), \npuede encontrar opciones para preparar y presentar su \ndeclaración de impuestos. Usted puede preparar la \ndeclaración de impuestos por su cuenta, ver si califica para \nla preparación de impuestos gratuita o contratar un \nprofesional de impuestos para preparar su declaración.\nOpciones gratuitas para la preparación de impuestos. \nLas opciones disponibles para preparar y presentar su \ndeclaración en línea o en su comunidad, si reúne los \nrequisitos, incluyen las siguientes:\n• Presentación Free File. Este programa le permite \npreparar y presentar su declaración federal de impuestos \nsobre los ingresos personales de manera gratuita utilizando \nprogramas (software) para preparar y presentar los \nimpuestos o usando los Free File Fillable Forms (Formularios \ninteractivos Free File). Sin embargo, puede que la \npreparación de impuestos estatales no esté disponible a \ntravés de Free File. Acceda a IRS.gov/PresenteGratis para \nsaber si reúne los requisitos para la preparación gratuita de \nimpuestos federales en línea, la presentación electrónica \n(e-file) y el depósito directo u otras opciones de pago.\n• VITA. El programa Volunteer Income Tax Assistance \n(Programa de Ayuda Voluntaria al Contribuyente con los \nImpuestos sobre los Ingresos o VITA, por sus siglas en \ninglés) ofrece ayuda tributaria gratuita a las personas con \ningresos bajos a moderados, personas incapacitadas y \npersonas que tienen un dominio limitado del inglés y que \nnecesitan ayuda para preparar sus propias declaraciones de \nimpuestos. Acceda a IRS.gov/VITA y pulse sobre Español, \ndescargue la aplicación gratuita IRS2Go en IRS.gov/es/\nNewsroom/IRS2GoApp o llame al 800-906-9887 para \ninformación sobre cómo obtener ayuda gratuita con la \npreparación de su declaración de impuestos.\n• TCE. El programa Tax Counseling for the Elderly \n(Programa de Asesoramiento Tributario para las Personas de \nEdad Avanzada o TCE, por sus siglas en inglés) ofrece \nayuda tributaria gratuita a todos los contribuyentes, \nespecialmente a aquéllos quienes tienen 60 años de edad o \nmás con sus declaraciones de impuestos. Los voluntarios \ndel programa TCE se especializan en contestar preguntas \nsobre pensiones y asuntos relacionados con la jubilación, \nparticularmente para personas de edad avanzada. Acceda a \nIRS.gov/TCE y pulse sobre Español o descargue la \naplicación gratuita IRS2Go en IRS.gov/es/Newsroom/\nIRS2GoApp para información sobre cómo obtener ayuda \ngratuita con la preparación de su declaración de impuestos.\n• MilTax. Los miembros de las Fuerzas Armadas de los \nEstados Unidos y los veteranos calificados pueden utilizar \nMilTax, un servicio tributario gratuito ofrecido por el \nDepartamento de Defensa a través de Military OneSource. \nPara más información, acceda a Military OneSource \n(MilitaryOneSource.mil/MilTax).\nAdemás, el IRS ofrece Free File Fillable Forms \n(Formularios interactivos Free File), los cuales pueden ser \ncompletados en línea y luego presentarse electrónicamente \nindependientemente de la cantidad de ingresos que tenga.\nCómo utilizar los recursos disponibles en línea para \nayudarle a preparar su declaración. Acceda a IRS.gov/\nHerramientas para utilizar las siguientes opciones:\n• El Asistente del Crédito por Ingreso del Trabajo (acceda a \nIRS.gov/AsistenteEITC), disponible en español, puede \nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n13\n", "ayudarle a determinar si es elegible para reclamar el crédito \npor ingreso del trabajo.\n• La Solicitud para un Número de Identificación del \nEmpleador (EIN) en línea (acceda a IRS.gov/EIN), disponible \nen español, le ayuda a solicitar un número de identificación \ndel empleador sin costo alguno.\n• El Estimador de Retención de Impuestos (acceda a \nIRS.gov/W4AppES) facilita el que usted estime el impuesto \nfederal que usted quiere que su empleador le retenga de su \ncheque de paga (esto es la retención de impuestos). Vea \ncómo su retención afecta su reembolso, la paga que se lleva \na su hogar (salario neto) o el impuesto adeudado.\n• El recurso First-Time Homebuyer Credit Account Look-up \n(Recurso para buscar la cuenta relacionada con el crédito \npara las personas que compran vivienda por primera vez) le \nprovee información sobre sus reintegros y el saldo de su \ncuenta. (Acceda a IRS.gov/Homebuyer).\n• La Calculadora de deducción de impuestos sobre las \nventas (acceda a IRS.gov/SalesTax), disponible en español, \ncalcula la cantidad que puede reclamar si detalla las \ndeducciones en el Anexo A (Formulario 1040).\nCómo recibir respuestas a sus preguntas sobre \nlos impuestos. En IRS.gov/Espanol, puede obtener \ninformación actualizada de los acontecimientos y \ncambios más recientes a la ley tributaria.\n• IRS.gov/Ayuda: Presenta una variedad de recursos que le \nayudarán a recibir respuestas a las preguntas más comunes \nsobre los impuestos.\n• IRS.gov/ITA: El Asistente Tributario Interactivo, un recurso \nque le realizará una serie de preguntas sobre diferentes \ntemas relacionados con los impuestos y le ofrecerá \nrespuestas, basándose en los datos provistos por usted.\n• IRS.gov/Forms: Encuentre formularios, instrucciones y \npublicaciones. Ahí encontrará detalles sobre los más \nrecientes cambios a los impuestos y enlaces interactivos que \nle ayudarán a encontrar respuestas a sus preguntas.\n• También, puede acceder a información relacionada con \nlos impuestos desde su programa (software) de presentación \nelectrónica.\n¿Necesita a alguien que prepare su declaración de im-\npuestos? Hay varios tipos de preparadores de \ndeclaraciones de impuestos, incluyendo agentes registrados, \ncontadores públicos autorizados (CPA), contadores y \nmuchos otros que no tienen una credencial profesional. Si \nusted elige tener a alguien que le prepare la declaración de \nimpuestos, elija ese preparador sabiamente. Un preparador \nde impuestos remunerado:\n• Es primordialmente responsable de la exactitud sustancial \nde su declaración de impuestos,\n• Está requerido a firmar la declaración de impuestos y\n• Está requerido a incluir su número de identificación \ntributaria del preparador remunerado (PTIN, por sus siglas \nen inglés).\nAunque el preparador de declaraciones de \nimpuestos siempre firma la declaración de \nimpuestos, recae sobre usted la responsabilidad de \nproveer toda la información requerida para que el preparador \npueda preparar su declaración de impuestos con exactitud y \nde que toda la información declarada en ésta sea exacta. \nCualquier persona que recibe remuneración por la \npreparación de declaraciones de impuestos debe tener un \nconocimiento vasto en asuntos tributarios. Para más \ninformación sobre cómo seleccionar un preparador de \nPRECAUCION\n´\n!\ndeclaraciones de impuestos, acceda a ¿Necesita a alguien \nque prepare su declaración de impuestos? en IRS.gov.\nLos empleadores pueden inscribirse para usar los Ser-\nvicios de Empresas por Internet. La Administración del \nSeguro Social (SSA, por sus siglas en inglés) ofrece \nservicios por Internet en SSA.gov/employer para la \npresentación rápida y gratuita de Formularios W-2 y de \nmanera segura a los contadores públicos autorizados (CPA), \ncontadores, agentes registrados e individuos que tramitan \nFormularios W-2, Wage and Tax Statement (Comprobante \nde salarios y retención de impuestos) y Formularios W-2c, \nCorrected Wage and Tax Statement (Comprobante de \nsalarios y retención de impuestos corregido). También puede \nencontrar información en español en SSA.gov/espanol/bso/\nbso-bienvenido.htm.\nMedios sociales del IRS. Acceda a IRS.gov/\nMediosSociales para ver una variedad de recursos y redes \nsociales que el IRS utiliza para compartir la información más \nreciente acerca de cambios a los impuestos, alertas de \nestafas, iniciativas, productos y servicios. En el IRS, la \nprivacidad y seguridad son nuestra máxima prioridad y \nutilizamos los medios sociales para compartir información \npública con usted. No publique su número de Seguro Social \n(SSN, por sus siglas en inglés) u otra información \nconfidencial en los sitios de medios sociales. Siempre \nproteja su identidad al usar cualquier sitio en las redes \nsociales.\nLos siguientes canales del IRS en YouTube proveen \nvideos breves e informativos sobre una variedad de temas \nrelacionados con los impuestos en inglés, español y en el \nlenguaje de señas americano (ASL, por sus siglas en inglés).\n• Youtube.com/IRSvideos.\n• Youtube.com/IRSvideosMultilingua.\n• Youtube.com/IRSvideosASL.\nCómo ver videos del IRS. El portal de videos del IRS en \nIRSVideos.gov/Espanol contiene presentaciones en video y \nen audio sobre temas de interés para personas físicas, \npequeños negocios y preparadores de impuestos.\nInformación tributaria en línea en otros idiomas. \nAquellos contribuyentes cuya lengua materna no es el inglés \npueden conseguir información en IRS.gov/MyLanguage.\nServicio de intérprete por teléfono gratuito (OPI). El IRS \nen su compromiso de servir a los contribuyentes con dominio \nlimitado del inglés (LEP, por sus siglas en inglés) ofrece \nservicios de intérprete a través del teléfono (OPI, por sus \nsiglas en inglés). El Servicio OPI es un programa financiado \ncon fondos federales y está disponible en los Centros de \nAsistencia al Contribuyente (TAC, por sus siglas en inglés), la \nmayoría de las oficinas del IRS y en todo sitio para la \npreparación de impuestos de VITA/TCE. El Servicio OPI está \ndisponible en más de 350 idiomas.\nLínea de ayuda de accesibilidad disponible para contri-\nbuyentes con incapacidades. Los contribuyentes que \nnecesitan información sobre nuestros servicios de \naccesibilidad pueden llamar al 833-690-0598. La línea de \nayuda de accesibilidad puede responder preguntas \nrelacionadas con los productos y servicios de accesibilidad, \nactuales y futuros, disponibles en formatos de medios de \ncomunicación alternativos (por ejemplo, braille, letra de \nimprenta grande, archivo de audio, etcétera). La línea de \nayuda de accesibilidad no tiene acceso a su cuenta del IRS. \nPara ayuda con la ley tributaria, reembolsos o preguntas \nrelacionadas con su cuenta, acceda a IRS.gov/Ayuda.\n14\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n", "Nota: El Formulario 9000, Preferencia para Medios de \nComunicación Alternativos, le permite optar por recibir \nciertos tipos de correspondencia escrita en los siguientes \nformatos:\n• Imprenta estándar.\n• Letra de imprenta grande.\n• Braille.\n• Audio (MP3).\n• Archivo de texto sin formato (TXT).\n• Archivo listo para braille (BRF).\nDesastres. Acceda a IRS.gov/Desastres para ver los alivios \ntributarios por desastre que hay disponibles.\nCómo obtener formularios y publicaciones de impues-\ntos. Acceda a IRS.gov/Forms para descargar, ver o imprimir \ntodos los formularios, instrucciones y publicaciones que \npueda necesitar. O puede acceder a IRS.gov/OrderForms y \npulsar sobre Español para hacer un pedido.\nCómo obtener publicaciones e instrucciones de im-\npuestos en formato de libro electrónico (eBook). \nDescargue y vea un gran número de publicaciones e \ninstrucciones tributarias (incluidas las Instrucciones para el \nFormulario 1040) en formato de libro electrónico (eBook, por \nsus siglas en inglés) por medio de sus dispositivos móviles \nen IRS.gov/eBooks.\nLos eBook del IRS se han probado usando la aplicación \niBooks de Apple para iPad. Nuestros libros electrónicos no \nse han probado en otros lectores dedicados de eBook y la \nfuncionalidad de eBook pudiese no funcionar según lo \nprevisto.\nAcceda a su cuenta en línea (sólo para contribuyentes \nque sean personas físicas). Acceda a IRS.gov/Cuenta \npara ver información acerca de su cuenta de impuestos \nfederales de manera segura.\n• Vea la cantidad que adeuda y un desglose por año \ntributario.\n• Vea los detalles de su plan de pagos o solicite un nuevo \nplan de pagos.\n• Haga un pago o repase los últimos 5 años de su historial \nde pagos y cualesquier pagos pendientes o programados.\n• Acceda a sus registros tributarios, incluyendo datos claves \nde su declaración de impuestos más reciente y sus \ntranscripciones.\n• Vea las copias digitales de determinados avisos del IRS.\n• Apruebe o rechace solicitudes de autorización de \nprofesionales de los impuestos.\n• Vea su dirección en nuestros registros o administre sus \npreferencias de comunicación.\nCómo obtener una transcripción (registro tributario) de \nla declaración. Con una cuenta en línea, usted puede \nacceder a una variedad de información que le puede ayudar \ndurante la temporada de presentación de impuestos. Usted \npuede obtener una transcripción, repasar la última \ndeclaración de impuestos que presentó y obtener la cantidad \nde su ingreso bruto ajustado. Cree o acceda a su cuenta en \nlínea en IRS.gov/Cuenta.\nTax Pro Account (Cuenta para profesionales de impues-\ntos). Esta herramienta le permite a su profesional de \nimpuestos presentar una solicitud de autorización para \nacceder a su cuenta individual de contribuyente del IRS. \nPara más información acceda a IRS.gov/TaxProAccount y \npulse sobre Español.\nUso del depósito directo. La manera más segura y fácil \npara recibir un reembolso de los impuestos es combinar la \npresentación electrónica (e-file) con un depósito directo de \nsu reembolso, lo cual transfiere su reembolso de manera \nelectrónica y segura directamente a su cuenta bancaria. \nUtilizar el depósito directo también evita la posibilidad de que \nsu cheque se pierda, sea robado, destruido o devuelto al IRS \npor no poderse entregar. Ocho de cada 10 contribuyentes \nusan el depósito directo para recibir sus reembolsos. Si \nusted no posee una cuenta bancaria, acceda a IRS.gov/\nDepositoDirecto para más información sobre dónde \nencontrar un banco o una cooperativa de crédito que pueda \nabrir una cuenta en línea.\nCómo denunciar y resolver los asuntos tributarios rela-\ncionados con el robo de identidad. \n• El robo de identidad relacionado con los impuestos \nsucede cuando alguien roba su información personal para \ncometer fraude tributario. Sus impuestos se pueden ver \nafectados si su número de Seguro Social (SSN, por sus \nsiglas en inglés) es utilizado para presentar una declaración \nde impuestos fraudulenta o para reclamar un reembolso o \ncrédito.\n• El IRS no inicia comunicaciones con los contribuyentes \npor medio de correo electrónico, mensajes de texto (que \nincluyen enlaces acortados), llamadas telefónicas ni por las \nredes sociales para pedirles o verificar información personal \nni financiera. Esto incluye solicitudes de números de \nidentificación personal (PIN, por sus siglas en inglés), \ncontraseñas o información similar para tarjetas de crédito, \nbancos u otras cuentas financieras.\n• Acceda a IRS.gov/RoboDeIdentidad, el Centro Informativo \ndel IRS sobre el Robo de Identidad en línea, para \ninformación sobre el robo de identidad y seguridad de datos \npara los contribuyentes, profesionales de impuestos y \nnegocios. Si ha perdido o si le han robado su SSN o si \nsospecha que es víctima de robo de identidad relacionado \ncon los impuestos, usted puede saber qué pasos debe \ntomar.\n• Obtenga un número de identificación personal para la \nprotección de identidad (IP PIN, por sus siglas en inglés). \nLos IP PIN son números de seis dígitos asignados a los \ncontribuyentes para ayudar a prevenir la mala utilización de \nsu SSN en declaraciones de impuestos fraudulentas. \nCuando usted tiene un IP PIN, esto previene que otra \npersona presente una declaración de impuestos con su \nSSN. Para más información, acceda a IRS.gov/IPPIN y pulse \nsobre Español.\nManeras de verificar el estado de su reembolso. \n• Acceda a IRS.gov/Reembolsos.\n• Descargue la aplicación oficial IRS2Go a su dispositivo \nmóvil gratuitamente y úsela para verificar el estado de su \nreembolso.\n• Llame a la línea directa automatizada de reembolsos, al \n800-829-1954.\nEl IRS no puede emitir reembolsos antes de \nmediados de febrero para declaraciones de \nimpuestos en las cuales se reclaman el crédito por \ningreso del trabajo (EIC, por sus siglas en inglés) o el crédito \ntributario adicional por hijos (ACTC, por sus siglas en inglés). \nEsta restricción aplica al reembolso completo, no sólo a la \nporción relacionada con estos créditos.\nCómo efectuar un pago de impuestos. Los pagos de \nimpuestos de los EE. UU. tienen que ser remitidos al IRS en \ndólares de los Estados Unidos. Los activos digitales no son \naceptados. Acceda a IRS.gov/Pagos para obtener \ninformación sobre cómo efectuar un pago usando cualquiera \nde las siguientes opciones:\nPRECAUCION\n´\n!\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n15\n", "• IRS Direct Pay (IRS Pago directo), disponible en español: \nLas personas físicas pueden pagar sus cuentas tributarias o \nhacer pagos del impuesto estimado directamente de sus \ncuentas corrientes o de ahorros. El uso del IRS Direct Pay es \ngratuito; no tendrá que pagar cargos por su uso.\n• Tarjeta de débito, tarjeta de crédito o monedero digital: \nEscoja un tramitador aprobado para pagar en línea o por \nteléfono.\n• Retiro electrónico de fondos: Programe un pago cuando \npresente su declaración de impuestos federal utilizando un \nprograma (software) para la preparación de declaraciones de \nimpuestos o por medio de un profesional de impuestos.\n• Sistema de pago electrónico del impuesto federal \n(EFTPS): La mejor opción para negocios. Requiere \ninscripción en dicho sistema.\n• Cheque o giro: Envíe su pago a la dirección indicada en la \nnotificación o carta que le enviaron o en las instrucciones del \nformulario de impuestos que presentó.\n• Efectivo: Puede pagar en efectivo sus impuestos en un \nnegocio participante.\n• Pago el mismo día por medio de una transferencia \nelectrónica: Puede efectuar un pago el mismo día por medio \nde una transferencia electrónica desde su institución \nfinanciera. Consulte con su institución financiera con \nrespecto a la disponibilidad, los plazos y el costo.\nNota: El IRS utiliza la tecnología más avanzada de \ncodificación para asegurar que los pagos electrónicos que \nusted haga en línea, por teléfono o desde un dispositivo \nmóvil usando la aplicación IRS2Go sean seguros y \nconfiables. Efectuar pagos electrónicamente no toma mucho \ntiempo, es fácil y éstos se tramitan mucho más rápido que \nenviar un cheque o giro por correo.\n¿Qué ocurre si no puedo pagar ahora? Acceda a \nIRS.gov/Pagos para ver información sobre las siguientes \nopciones:\n• Solicite un plan de pagos por Internet (IRS.gov/OPA y \npulse sobre Español) para cumplir con su obligación \ntributaria en plazos mensuales si no puede pagar la totalidad \nde sus impuestos adeudados en el momento. Una vez \ncomplete el proceso a través de Internet, recibirá un aviso \ninmediatamente si su acuerdo se ha aprobado.\n• Use el Offer in Compromise Pre-Qualifier (Verificación \npreliminar para el ofrecimiento de transacción), disponible en \ninglés, para ver si puede liquidar su deuda tributaria por una \ncantidad menor a la cantidad que usted adeuda. Para más \ninformación acerca del programa de ofrecimiento de \ntransacción, acceda a IRS.gov/OIC y pulse sobre Español.\nCómo presentar una declaración de impuestos enmen-\ndada. Acceda a IRS.gov/Form1040X y pulse sobre Español \npara la información más reciente.\nCómo se verifica el estado de su declaración enmenda-\nda. Acceda a IRS.gov/WMAR y pulse sobre Español para \naveriguar el estado de su declaración enmendada \n(Formulario 1040-X).\nPuede tardarse hasta 3 semanas a partir de la fecha \nen que presentó su declaración enmendada para ser \nregistrada en nuestro sistema y hasta 16 semanas \npara tramitarla.\nInformación para entender un aviso o carta que haya re-\ncibido del IRS. Acceda a IRS.gov/Avisos para obtener \ninformación adicional sobre cómo responder al aviso o a la \ncarta que recibió de parte del IRS.\nPRECAUCION\n´\n!\nCómo responder a un aviso o carta del IRS. Ahora usted \npuede subir (cargar) respuestas a todos los avisos y cartas \nutilizando el Document Upload Tool (Herramienta para subir \ndocumentos) del IRS. Para los avisos que requieren acción \nadicional, los contribuyentes serán redirigidos \napropiadamente en IRS.gov para tomar las medidas \nadicionales. Para más información acerca de la herramienta, \nacceda a IRS.gov/Upload.\nNota: Usted puede utilizar el Anexo LEP (Formulario 1040), \nSolicitud para Cambiar la Preferencia de Idioma, para indicar \nuna preferencia para recibir avisos, cartas u otras \ncomunicaciones escritas del IRS en un idioma alternativo. \nQuizás no reciba las comunicaciones escritas \ninmediatamente en el idioma escogido. El compromiso del \nIRS con los contribuyentes con dominio limitado del inglés es \nparte de un plan plurianual que comenzó a proveer \ntraducciones en 2023. Usted continuará recibiendo \ncomunicaciones, incluyendo avisos y cartas, en inglés hasta \nque se traduzcan a su idioma preferido.\nCómo comunicarse con el Centro de Asistencia al Con-\ntribuyente (TAC) local. Tenga en cuenta que puede \nobtener respuestas a muchas preguntas en IRS.gov/Espanol \nsin tener que ir a un TAC. Acceda a IRS.gov/Ayuda para ver \ninformación relacionada con temas sobre los cuales la \nmayoría de las personas tienen preguntas. Si todavía \nnecesita ayuda, los TAC proveen ayuda cuando un asunto \nrelacionado con los impuestos no puede ser tramitado en \nInternet o por teléfono. Todos los TAC ahora proveen \nservicios con cita previa, así usted sabrá de antemano que \npodrá recibir los servicios que necesita sin largos tiempos de \nespera. Para encontrar el TAC más cercano a usted, sus \nhoras de operación, los servicios que ofrece y las opciones \npara hacer citas previo a su visita, acceda a IRS.gov/es/Help/\nContact-Your-Local-IRS-Office, en español, y luego pulse \nsobre Encuentre un Centro de Asistencia al Contribuyente. \nO, en la aplicación IRS2Go, escoja la opción Comuníquese \nCon Nosotros que se encuentra bajo la pestaña \nConectarse y luego pulse sobre Oficinas Locales.\nEl Servicio del Defensor del Contribuyente \n(TAS) Está Aquí para Ayudarlo\n¿Qué Es el Servicio del Defensor del \nContribuyente?\nEl Servicio del Defensor del Contribuyente (TAS, por sus \nsiglas en inglés) es una organización independiente dentro \ndel IRS que ayuda a los contribuyentes y protege sus \nderechos como contribuyente. TAS se esmera en asegurar \nque a cada contribuyente se le trate de forma justa, y que \nusted conozca y entienda sus derechos conforme a la Carta \nde Derechos del Contribuyente.\n¿Cómo Puede Aprender sobre Sus Derechos \nComo Contribuyente?\nLa Carta de Derechos del Contribuyente describe 10 \nderechos básicos que todos los contribuyentes tienen al \ntratar con el IRS. Los recursos de TAS, disponibles en \nespañol en ES.TaxpayerAdvocate.IRS.gov, le pueden ayudar \na entender lo que estos derechos significan para usted y \ncómo aplican a su situación. Éstos son sus derechos. \nConózcalos; utilícelos.\n16\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n", "¿Qué Puede Hacer TAS por Usted?\nTAS le puede ayudar a resolver problemas que no ha podido \nresolver usted mismo con el IRS. Además, su servicio es \ngratis. Si usted reúne los requisitos para recibir la ayuda de \nTAS, se le asignará un defensor quien trabajará con usted \ndurante todo el proceso y hará todo lo posible para resolver \nsu asunto. TAS le puede ayudar si:\n• Su problema le causa problemas financieros a usted, a su \nfamilia o a su negocio;\n• Usted (o su negocio) está enfrentando la amenaza de \nacción adversa inmediata; o\n• Usted ha intentado comunicarse con el IRS en múltiples \nocasiones, pero nadie le ha respondido, o el IRS no le ha \nrespondido para la fecha prometida.\n¿Cómo se Puede Comunicar con TAS?\nTAS tiene oficinas en cada estado, el Distrito de Columbia y \nPuerto Rico. Para localizar el número telefónico de su \ndefensor:\n• Acceda a ES.TaxpayerAdvocate.IRS.gov/Contact-Us;\n• Descargue la Publicación 1546-EZ, El Servicio del \nDefensor del Contribuyente es Su Voz Ante el IRS, \ndisponible en IRS.gov/pub/irs-pdf/p1546esp.pdf;\n• Llame al IRS libre de cargos al 800-TAX-FORM \n(800-829-3676) para pedir una copia de la Publicación \n1546-EZ;\n• Consulte su guía telefónica local; o\n• Llame a TAS libre de cargos al 877-777-4778.\n¿De Qué Otra Manera Ayuda TAS a los \nContribuyentes?\nTAS se ocupa de resolver problemas de gran escala que \nafectan a muchos contribuyentes. Si usted conoce alguno de \nestos asuntos, infórmele a TAS en el sitio web IRS.gov/\nSAMS y pulse sobre Español. Asegúrese de no incluir \nninguna información personal del contribuyente.\nTalleres para Contribuyentes de Bajos Ingresos \n(LITC)\nLos Talleres (“Clínicas”) para Contribuyentes de Bajos \nlngresos (LITC, por sus siglas en inglés) son independientes \ndel IRS y de TAS. Los LITC representan a las personas \ncuyos ingresos estén por debajo de cierto nivel y que \nnecesitan resolver problemas tributarios con el IRS. Los LITC \npueden representar a los contribuyentes en auditorías, \napelaciones y problemas asociados con el cobro de \nimpuestos ante el IRS y los tribunales. Además, los LITC \npueden proveer información sobre los derechos y \nresponsabilidades del contribuyente en diferentes idiomas \npara aquellas personas que hablan inglés como segundo \nidioma. Los servicios se ofrecen de manera gratuita o a bajo \ncosto. Para más información o para localizar un LITC cerca \nde usted, acceda a ES.TaxpayerAdvocate.IRS.gov/LITC o \nvea la Publicación 4134, Lista de las Clínicas para \nContribuyentes de Bajos lngresos, disponible en \nIRS.gov/pub/irs-pdf/p4134sp.pdf.\nAviso sobre la Ley de Confidencialidad de Información \ny la Ley de Reducción de Trámites. Solicitamos la \ninformación requerida en este formulario para cumplir con las \nleyes de los impuestos internos de los Estados Unidos. La \nsección 4481 del Código requiere que el uso de ciertos tipos \nde vehículos motorizados en carreteras esté sujeto al \nimpuesto. Se usa el Formulario 2290 para calcular la \ncantidad de impuesto correspondiente que usted tiene que \npagar. Las secciones 6011 y 6109 requieren que usted \nprovea la información solicitada, incluyendo su número de \nidentificación. La información facilitada en este formulario \npuede ser compartida con el Departamento de Justicia para \ncasos de litigio civil y penal, con las ciudades, estados, el \nDistrito de Columbia y los estados libres asociados con los \nEstados Unidos y los territorios estadounidenses, a fin de \nayudarlos en la aplicación de las leyes tributarias \nrespectivas. Podemos también divulgar la información \ncontenida en este formulario a otros países conforme a un \ntratado tributario, a las agencias del gobierno federal o \nestatal para hacer cumplir las leyes penales federales no \ntributarias o a agencias federales encargadas de la \naplicación de la ley y a agencias federales de inteligencia \npara combatir el terrorismo. Si no nos provee de manera \noportuna la información que le solicitamos, o si nos provee \ninformación falsa, puede estar sujeto a pagar multas.\nNo se le requiere dar la información solicitada en un \nformulario que esté sujeto a la Ley de Reducción de \nTrámites, a menos que el formulario tenga un número de \ncontrol válido de la Office of Management and Budget \n(Oficina de Administración y Presupuesto u OMB, por sus \nsiglas en inglés). Los libros o registros relacionados con un \nformulario o sus instrucciones tienen que conservarse \nmientras su contenido pueda ser utilizado en la aplicación de \ntoda ley tributaria. Por lo general, las declaraciones de \nimpuestos y la información contenida en ellas son \nconfidenciales, tal como lo requiere la sección 6103.\nEl tiempo que se necesita para completar y presentar el \nFormulario 2290 y el Anexo 1 variará según las \ncircunstancias individuales de cada contribuyente. El \npromedio de tiempo estimado es el siguiente: \nDocumentación, 41 h, 22 min.; Aprender sobre la ley o \neste formulario, 24 min.; Preparar, copiar, unir y enviar \neste formulario al IRS, 1 h, 5 min.\nAgradecemos sus comentarios y sugerencias. Nos puede \nenviar sus comentarios desde el sitio web IRS.gov/\nFormComments. O nos puede escribir a:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nNo envíe el Formulario 2290 a esta dirección. En vez de eso, \nvea Dónde Presentar la Declaración, anteriormente.\nAunque no podemos contestar individualmente cada \ncomentario que recibimos, sí agradecemos su opinión y \ntendremos en cuenta sus comentarios y sugerencias al \nactualizar nuestros formularios, instrucciones y publicaciones \nde impuestos.\nInstrucciones para el Formulario 2290 (sp) (Rev. 7-2024)\n17\n", "Tablas del Impuesto para Períodos Parciales (para vehículos que se usaron por primera vez después de julio del \nperíodo)\n• Busque en la Tabla I o en la Tabla II la línea para la categoría del vehículo. Las categorías están listadas en la tabla del \nCálculo del Impuesto en la página 2 del Formulario 2290.\n• Busque el mes durante el cual se usó por primera vez el vehículo sobre las carreteras públicas.\n• Lea la columna de arriba a abajo. La cantidad que se encuentra donde se unen la línea de la categoría y la columna del mes \nes el impuesto que usted tiene que pagar.\n• Anote la cantidad en la columna (2) de la página 2 del Formulario 2290.\nTabla I\nVehículos que no sean para explotaciones forestales (anótelo en la columna (2)(a))\nCATEGORÍA AGO. (11)\nSEP\n. (10)\nOCT. (9)\nNOV. (8)\nDIC. (7)\nENE. (6)\nFEB. (5)\nMAR. (4)\nABR. (3)\nMAYO (2)\nJUN. (1)\nA\n$ 91.67\n$ 83.33\n$ 75.00\n$ 66.67\n$ 58.33\n$ 50.00\n$ 41.67\n$ 33.33\n$ 25.00\n$ 16.67\n$ 8.33\nB\n111.83\n101.67\n91.50\n81.33\n71.17\n61.00\n50.83\n40.67\n30.50\n20.33\n10.17\nC\n132.00\n120.00\n108.00\n96.00\n84.00\n72.00\n60.00\n48.00\n36.00\n24.00\n12.00\nD\n152.17\n138.33\n124.50\n110.67\n96.83\n83.00\n69.17\n55.33\n41.50\n27.67\n13.83\nE\n172.33\n156.67\n141.00\n125.33\n109.67\n94.00\n78.33\n62.67\n47.00\n31.33\n15.67\nF\n192.50\n175.00\n157.50\n140.00\n122.50\n105.00\n87.50\n70.00\n52.50\n35.00\n17.50\nG\n212.67\n193.33\n174.00\n154.67\n135.33\n116.00\n96.67\n77.33\n58.00\n38.67\n19.33\nH\n232.83\n211.67\n190.50\n169.33\n148.17\n127.00\n105.83\n84.67\n63.50\n42.33\n21.17\nI\n253.00\n230.00\n207.00\n184.00\n161.00\n138.00\n115.00\n92.00\n69.00\n46.00\n23.00\nJ\n273.17\n248.33\n223.50\n198.67\n173.83\n149.00\n124.17\n99.33\n74.50\n49.67\n24.83\nK\n293.33\n266.67\n240.00\n213.33\n186.67\n160.00\n133.33\n106.67\n80.00\n53.33\n26.67\nL\n313.50\n285.00\n256.50\n228.00\n199.50\n171.00\n142.50\n114.00\n85.50\n57.00\n28.50\nM\n333.67\n303.33\n273.00\n242.67\n212.33\n182.00\n151.67\n121.33\n91.00\n60.67\n30.33\nN\n353.83\n321.67\n289.50\n257.33\n225.17\n193.00\n160.83\n128.67\n96.50\n64.33\n32.17\nO\n374.00\n340.00\n306.00\n272.00\n238.00\n204.00\n170.00\n136.00\n102.00\n68.00\n34.00\nP\n394.17\n358.33\n322.50\n286.67\n250.83\n215.00\n179.17\n143.33\n107.50\n71.67\n35.83\nQ\n414.33\n376.67\n339.00\n301.33\n263.67\n226.00\n188.33\n150.67\n113.00\n75.33\n37.67\nR\n434.50\n395.00\n355.50\n316.00\n276.50\n237.00\n197.50\n158.00\n118.50\n79.00\n39.50\nS\n454.67\n413.33\n372.00\n330.67\n289.33\n248.00\n206.67\n165.33\n124.00\n82.67\n41.33\nT\n474.83\n431.67\n388.50\n345.33\n302.17\n259.00\n215.83\n172.67\n129.50\n86.33\n43.17\nU\n495.00\n450.00\n405.00\n360.00\n315.00\n270.00\n225.00\n180.00\n135.00\n90.00\n45.00\nV\n504.17\n458.33\n412.50\n366.67\n320.83\n275.00\n229.17\n183.33\n137.50\n91.67\n45.83\nTabla II\nVehículos madereros utilizados para explotaciones forestales (anótelo en la columna (2)(b))\nA\n$ 68.75\n$ 62.49\n$ 56.25\n$ 50.00\n$ 43.74\n$ 37.50\n$ 31.25\n$ 24.99\n$ 18.75\n$ 12.50\n$ 6.24\nB\n83.87\n76.25\n68.62\n60.99\n53.37\n45.75\n38.12\n30.50\n22.87\n15.24\n7.62\nC\n99.00\n90.00\n81.00\n72.00\n63.00\n54.00\n45.00\n36.00\n27.00\n18.00\n9.00\nD\n114.12\n103.74\n93.37\n83.00\n72.62\n62.25\n51.87\n41.49\n31.12\n20.75\n10.37\nE\n129.24\n117.50\n105.75\n93.99\n82.25\n70.50\n58.74\n47.00\n35.25\n23.49\n11.75\nF\n144.37\n131.25\n118.12\n105.00\n91.87\n78.75\n65.62\n52.50\n39.37\n26.25\n13.12\nG\n159.50\n144.99\n130.50\n116.00\n101.49\n87.00\n72.50\n57.99\n43.50\n29.00\n14.49\nH\n174.62\n158.75\n142.87\n126.99\n111.12\n95.25\n79.37\n63.50\n47.62\n31.74\n15.87\nI\n189.75\n172.50\n155.25\n138.00\n120.75\n103.50\n86.25\n69.00\n51.75\n34.50\n17.25\nJ\n204.87\n186.24\n167.62\n149.00\n130.37\n111.75\n93.12\n74.49\n55.87\n37.25\n18.62\nK\n219.99\n200.00\n180.00\n159.99\n140.00\n120.00\n99.99\n80.00\n60.00\n39.99\n20.00\nL\n235.12\n213.75\n192.37\n171.00\n149.62\n128.25\n106.87\n85.50\n64.12\n42.75\n21.37\nM\n250.25\n227.49\n204.75\n182.00\n159.24\n136.50\n113.75\n90.99\n68.25\n45.50\n22.74\nN\n265.37\n241.25\n217.12\n192.99\n168.87\n144.75\n120.62\n96.50\n72.37\n48.24\n24.12\nO\n280.50\n255.00\n229.50\n204.00\n178.50\n153.00\n127.50\n102.00\n76.50\n51.00\n25.50\nP\n295.62\n268.74\n241.87\n215.00\n188.12\n161.25\n134.37\n107.49\n80.62\n53.75\n26.87\nQ\n310.74\n282.50\n254.25\n225.99\n197.75\n169.50\n141.24\n113.00\n84.75\n56.49\n28.25\nR\n325.87\n296.25\n266.62\n237.00\n207.37\n177.75\n148.12\n118.50\n88.87\n59.25\n29.62\nS\n341.00\n309.99\n279.00\n248.00\n216.99\n186.00\n155.00\n123.99\n93.00\n62.00\n30.99\nT\n356.12\n323.75\n291.37\n258.99\n226.62\n194.25\n161.87\n129.50\n97.12\n64.74\n32.37\nU\n371.25\n337.50\n303.75\n270.00\n236.25\n202.50\n168.75\n135.00\n101.25\n67.50\n33.75\nV\n378.12\n343.74\n309.37\n275.00\n240.62\n206.25\n171.87\n137.49\n103.12\n68.75\n34.37\n18\n" ]
p5533a.pdf	0624 Publ 5533-A (PDF)	https://www.irs.gov/pub/irs-pdf/p5533a.pdf	[ "Tax professionals: Save time with Tax Pro Account\nPublication 5533-A (Rev. 6-2024) Catalog Number 72347E Department of the Treasury Internal Revenue Service www.irs.gov \nDo more with Tax Pro Account\nn\nView individual and business taxpayer information\nn\nSubmit Powers of Attorney (POA) or Tax Information Authorizations (TIA)\nn\nView and withdraw from active authorizations\nIRS.gov/taxproaccount\nBenefits\nn\nSubmit and withdraw authorizations in real time\nn\nAccess taxpayer information with ease\nn\nView entire inventory of active POA/TIA authorizations once the\nCentralized Authorization File (CAF) is linked\nn\nSign-in with enhanced identify protection using ID.me credentials\nNeed to know\nn\nTaxpayers have 120 days to approve authorizations through their Individual Online Account\nn\nTaxpayers and tax professionals must have an address in the United States or the District\nof Columbia\n" ]
f14457.pdf	0624 Form 14457 (PDF)	https://www.irs.gov/pub/irs-pdf/f14457.pdf	[ "Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n" ]
f2290.pdf	0724 Form 2290 (PDF)	https://www.irs.gov/pub/irs-pdf/f2290.pdf	[ "Note: The form, instructions, or publication you are looking \nfor begins after this coversheet.\nPlease review the information below.\nThis July 2024 revision is for the tax period beginning on July 1, 2024, and ending on June \n30, 2025. Don’t use this revision if you need to file a return for a tax period that began on or \nbefore June 30, 2024. To obtain a prior revision of Form 2290 and its separate instructions, \nvisit \nwww.irs.gov/Form2290. \nNota: El formulario, las instrucciones o la publicación que \nbusca se encuentra luego de esta portada.\nPor favor lea la información a continuación.\nEsta revisión de julio de 2024 es para el período tributario que comienza el 1 de julio de \n2024 y termina el 30 de junio de 2025. No use esta revisión si necesita presentar una \ndeclaración para un período tributario que haya comenzado en o antes del 30 de junio de \n2024. Para obtener una revisión anterior del Formulario 2290 (sp) y sus instrucciones por \nseparado, visite www.irs.gov/Form2290SP. \n", "THIS PAGE INTENTIONALLY LEFT BLANK\n", "Form 2290\n(Rev. July 2024)\nDepartment of the Treasury \nInternal Revenue Service\nHeavy Highway Vehicle Use Tax Return\nFor the period July 1, 2024, through June 30, 2025\nAttach both copies of Schedule 1 to this return. \nGo to www.irs.gov/Form2290 for instructions and the latest information.\nKeep a copy of this \nreturn for your records.\nOMB No. 1545-0143\nType \nor Print\nName\nEmployer identification number (EIN)\n–\nAddress (number, street, and room or suite no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nCheck if applicable:\nAddress Change\nVIN Correction \nCheck this box if you are correcting a vehicle \nidentification number (VIN) listed on a previously filed \nSchedule 1 (Form 2290). Attach an explanation to the \nreturn. Don’t check this box for any other reason.\nAmended Return \nCheck this box if reporting (a) additional tax from an \nincrease in taxable gross vehicle weight or (b) suspended \nvehicles exceeding the mileage use limit. Don’t check \nthis box for any other reason.\nFinal Return \nCheck this box if you no longer have taxable vehicles to \nreport.\nPart I\nFiguring the Tax\nCaution: If you purchased a used vehicle from a private seller, see instructions.\n1 \nWas the vehicle(s) reported on this return used on public highways during July 2024? If “YES,” \nenter 202407 in the boxes to the right. If “NO,” see the table on page 3 of the instructions .\n.\n1\nY Y Y Y M M\n2\nTax. Enter the Total from Form 2290, page 2, column (4)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n.\n3\nAdditional tax from increase in taxable gross weight (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n3\n.\n4\nTotal tax. Add lines 2 and 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n.\n5\nCredits (Attach supporting documentation. See instructions.) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\n.\n6 \nBalance due. Subtract line 5 from line 4. This is the amount you owe. Check the applicable\nbox if payment is through: .\n.\n.\n.\n.\n.\n.\n.\n.\nEFTPS\nCredit or debit card\n6\n.\nPart II\nStatement in Support of Suspension (Complete the statements that apply. Attach additional sheets if needed.)\n7 \nI declare that the vehicles reported on Schedule 1 as suspended (category W) are expected to be used on public highways\n(check the boxes that apply):\n5,000 miles or less \n7,500 miles or less for agricultural vehicles\nduring the period July 1, 2024, through June 30, 2025, and are suspended from the tax. Complete and attach Schedule 1.\n8 \na I declare that the vehicles listed as suspended on the Form 2290 filed for the period July 1, 2023, through June 30, 2024, were \nnot subject to the tax for that period except for any vehicles listed on line 8b. Check this box if applicable. \nb\nVehicle identification numbers\n9\nI declare that vehicle identification numbers\nwere listed as suspended on the Form 2290 filed for the period July 1, 2023, through June 30, 2024. These vehicles were sold or \ntransferred to\non\n,\n.\nAt the time of the transfer, the vehicles were still eligible for the suspension of the tax. Attach a separate list if needed.\nThird \nParty \nDesignee\nDo you want to allow another person to discuss this return with the IRS? See instructions.\nYes. Complete the following.\nNo\nDesignee’s \nname \nPhone \nno. \nPersonal identification \nnumber (PIN) \nSign \nHere\nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge \nand belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\nSignature\nType or print name below signature.\nDate\nTelephone number\nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name \nFirm’s address \nFirm’s EIN \nPhone no.\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 11250O\nForm 2290 (Rev. 7-2024) \n", "Form 2290 (Rev. 7-2024)\nPage 2 \nTax Computation\nCategory\nTaxable gross weight \n(in pounds)\n(1) \nAnnual tax \n(vehicles used \nduring July)\n(a) \nVehicles \nexcept \nlogging\n(b) \nLogging \nvehicles\n(2) \nPartial-period tax \n(vehicles first used after July) \nSee the tables at the end of \nthe separate instructions.\n(a) \nVehicles \nexcept \nlogging\n(b) \nLogging \nvehicles\n(3) \nNumber of \nvehicles\n(a) \nVehicles \nexcept \nlogging\n(b) \nLogging \nvehicles\n(4) \nAmount of tax \n(col. (1) or (2) \nmultiplied by \ncol. (3))\nCategory\n \n \n \n \n \n \n \n \n \n \nA\n55,000\n$100.00\n$75.00\n$\n$\n$\nA\nB\n55,001 – 56,000\n122.00\n91.50\nB\nC\n56,001 – 57,000\n144.00\n108.00\nC\nD\n57,001 – 58,000\n166.00\n124.50\nD\nE\n58,001 – 59,000\n188.00\n141.00\nE\nF\n59,001 – 60,000\n210.00\n157.50\nF\nG\n60,001 – 61,000\n232.00\n174.00\nG\nH\n61,001 – 62,000\n254.00\n190.50\nH\nI\n62,001 – 63,000\n276.00\n207.00\nI\nJ\n63,001 – 64,000\n298.00\n223.50\nJ\nK\n64,001 – 65,000\n320.00\n240.00\nK\nL\n65,001 – 66,000\n342.00\n256.50\nL\nM\n66,001 – 67,000\n364.00\n273.00\nM\nN\n67,001 – 68,000\n386.00\n289.50\nN\nO\n68,001 – 69,000\n408.00\n306.00\nO\nP\n69,001 – 70,000\n430.00\n322.50\nP\nQ\n70,001 – 71,000\n452.00\n339.00\nQ\nR\n71,001 – 72,000\n474.00\n355.50\nR\nS\n72,001 – 73,000\n496.00\n372.00\nS\nT\n73,001 – 74,000\n518.00\n388.50\nT\nU\n74,001 – 75,000\n540.00\n405.00\nU\nV\nover 75,000\n550.00\n412.50\nV\nTotals. Add the number of vehicles in columns (3)(a) and (3)(b). Enter the total here. \n(This should be the same total of taxable vehicles shown on Schedule 1, Part II, line \nc.) Add the amounts in column (4). Enter the total here and on Form 2290, line 2\n.\n$\nW\nTax-Suspended Vehicles \n(See Part II on page 7 of \nthe instructions.)\n \nComplete both copies of Schedule 1 (Form 2290) and attach them to Form 2290.\n* See page 2 of the instructions for information on logging vehicles.\nForm 2290 (Rev. 7-2024)\n", "SCHEDULE 1 \n(Form 2290)\n(Rev. July 2024)\nDepartment of the Treasury \nInternal Revenue Service \nSchedule of Heavy Highway Vehicles\nFor the period July 1, 2024, through June 30, 2025\nComplete and file both copies of Schedule 1. One copy will be stamped and returned to \nyou for use as proof of payment when registering your vehicle(s) with a state.\nOMB No. 1545-0143\nType \nor Print\nName\nEmployer identification number (EIN)\n–\nAddress (number, street, and room or suite no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nMonth of first use \n(see instructions) \nY Y Y Y M M\nPart I\nVehicles You Are Reporting (enter VIN and category)\nCategory A through W \n(category W for \nsuspended vehicles)\n1 \n2 \n3 \n4 \n5 \n6\n7\n8\n9\n10\n11\n12\n13 \n14 \n15 \n16 \n17\n18\n19\n20\n21 \n22 \n23 \n24 \nPart II\nSummary of Reported Vehicles\na Total number of reported vehicles .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \nb Enter the total number of taxable vehicles on which the tax is suspended (category W) \n.\n.\n.\n.\n.\n.\n.\n.\nb \nc Total number of taxable vehicles. Subtract line b from line a \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 11250O\nSchedule 1 (Form 2290) (Rev. 7-2024)\n", "THIS PAGE INTENTIONALLY LEFT BLANK\n", "SCHEDULE 1 \n(Form 2290)\n(Rev. July 2024)\nDepartment of the Treasury \nInternal Revenue Service \nSchedule of Heavy Highway Vehicles\nFor the period July 1, 2024, through June 30, 2025\nComplete and file both copies of Schedule 1. One copy will be stamped and returned to \nyou for use as proof of payment when registering your vehicle(s) with a state.\nOMB No. 1545-0143\nType \nor Print\nName\nEmployer identification number (EIN)\n–\nAddress (number, street, and room or suite no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nMonth of first use \n(see instructions) \nY Y Y Y M M\nPart I\nVehicles You Are Reporting (enter VIN and category)\nCategory A through W \n(category W for \nsuspended vehicles)\n1 \n2 \n3 \n4 \n5 \n6\n7\n8\n9\n10\n11\n12\n13 \n14 \n15 \n16 \n17\n18\n19\n20\n21 \n22 \n23 \n24 \nPart II\nSummary of Reported Vehicles\na Total number of reported vehicles .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\na \nb Enter the total number of taxable vehicles on which the tax is suspended (category W) \n.\n.\n.\n.\n.\n.\n.\n.\nb \nc Total number of taxable vehicles. Subtract line b from line a \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 11250O\nSchedule 1 (Form 2290) (Rev. 7-2024)\n", "THIS PAGE INTENTIONALLY LEFT BLANK\n", "Schedule 1 (Form 2290) (Rev. 7-2024)\nConsent to Disclosure of Tax Information\nFor the period July 1, 2024, through June 30, 2025\nBy signing, dating, and entering my employer identification number below, I hereby consent to the \nInternal Revenue Service (IRS) disclosing information about my payment of the heavy highway \nvehicle use tax (HVUT) for the tax period listed above to the federal Department of Transportation \n(DOT), U.S. Customs and Border Protection (CBP), and to state Departments of Motor Vehicles \n(DMV). The information disclosed to the DOT, CBP, and state DMVs will be my vehicle identification \nnumber (VIN) and verification that I have paid the HVUT. The IRS may disclose the information to the \nDOT, CBP, and to the DMVs of the 50 states and the District of Columbia who have other taxing, \nregistration, or information collecting authority. I agree that the American Association of Motor \nVehicle Administrators (AAMVA), a third-party nonprofit organization, may be used as an \nintermediary to transmit my VIN and payment information from the IRS to the state DMVs.\nI understand that the information to be disclosed is generally confidential under the laws \napplicable to the IRS and that the agency receiving the HVUT information is not bound by these laws \nand may use the information for any purpose as permitted by other federal laws and/or state law. To \nbe effective, this consent must be received by the IRS within 120 days of the date below.\nIf signed by a corporate officer or party other than the taxpayer, I certify that I have the authority to \nexecute this consent to disclosure of tax information.\nSign \nHere\nSignature\nType or print name below signature.\nDate\n–\nEmployer identification number (EIN)\nSchedule 1 (Form 2290) (Rev. 7-2024)\n", "Form 2290-V, Payment Voucher\nPurpose of Form\nComplete Form 2290-V if you are making a payment by \ncheck or money order with Form 2290, Heavy Highway \nVehicle Use Tax Return. We will use Form 2290-V to \ncredit your payment more promptly and accurately, and \nto improve our service to you.\nIf you have your return prepared by a third party and a \npayment is required, provide Form 2290-V to the return \npreparer.\nDon’t file Form 2290-V if you are paying the balance \ndue on Form 2290, line 6, using the Electronic Federal \nTax Payment System (EFTPS), credit or debit card, or \nelectronic funds withdrawal (direct debit). See How To \nPay the Tax in the Instructions for Form 2290.\nSpecific Instructions\nBox 1. If you don’t have an EIN, you may apply for one \nonline. Go to the IRS website at www.irs.gov/EIN. Only \npersons with an address in a foreign country, for example \nCanada, may apply for an EIN by calling 267-941-1099 \n(not a toll-free call). You may also apply for an EIN by \nfaxing or mailing Form SS-4, Application for Employer \nIdentification Number, to the IRS. \nBox 2. Enter the amount paid from Form 2290, line 6.\nBox 3. Enter the date as shown on Form 2290, line 1. \nBox 4. Enter your name and address as shown on Form \n2290.\n• Enclose your check or money order made payable to \n“United States Treasury.” Be sure to enter your EIN, \n“Form 2290,” and the tax period (the date as shown on \nline 1 of Form 2290) on your check or money order. Don’t \nsend cash. Don’t staple Form 2290-V or your payment to \nForm 2290 (or to each other).\n• Detach Form 2290-V and send it with your payment and \nForm 2290 to the address shown in the bottom left corner \nof Form 2290-V. \n▲\n!\nCAUTION\nPrivate delivery services (PDSs) can’t deliver \nitems to P.O. boxes. You must use the U.S. \nPostal Service to mail any item to an IRS P.O. \nbox address.\n▲\n!\nCAUTION\nIf you are using a PDS or sending a payment \nthat is drawn from an international financial \ninstitution, see the instructions for details on \nwhere to send the voucher.\nDetach here. \nForm\n2290-V\n(Rev. July 2024)\nDepartment of the Treasury \nInternal Revenue Service \nPayment Voucher\nFor the period July 1, 2024, through June 30, 2025 \nSee How To Pay the Tax in the Instructions for Form 2290. \nDon’t staple or attach this voucher or your payment to your return.\nOMB No. 1545-0143\n1\nEmployer identification number (EIN)\n–\n2 Enter the amount of your payment. \nMake your check or money order payable \nto “United States Treasury” \nDollars\nCents\n3\nEnter date as shown on line 1 of Form 2290.\nY\nY\nY\nY\nM\nM\n4\nName\nAddress (number, street, and room or suite no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nSend Form 2290, this voucher, and payment to:\nInternal Revenue Service \nP.O. Box 932500 \nLouisville, KY 40293-2500\n" ]
i2290.pdf	0724 Inst 2290 (PDF)	https://www.irs.gov/pub/irs-pdf/i2290.pdf	[ "Note: The form, instructions, or publication you are looking \nfor begins after this coversheet.\nPlease review the information below.\nThis July 2024 revision is for the tax period beginning on July 1, 2024, and ending on June \n30, 2025. Don’t use this revision if you need to file a return for a tax period that began on or \nbefore June 30, 2024. To obtain a prior revision of Form 2290 and its separate instructions, \nvisit \nwww.irs.gov/Form2290. \nNota: El formulario, las instrucciones o la publicación que \nbusca se encuentra luego de esta portada.\nPor favor lea la información a continuación.\nEsta revisión de julio de 2024 es para el período tributario que comienza el 1 de julio de \n2024 y termina el 30 de junio de 2025. No use esta revisión si necesita presentar una \ndeclaración para un período tributario que haya comenzado en o antes del 30 de junio de \n2024. Para obtener una revisión anterior del Formulario 2290 (sp) y sus instrucciones por \nseparado, visite www.irs.gov/Form2290SP. \n", "THIS PAGE INTENTIONALLY LEFT BLANK\n", "Instructions for Form 2290\n(Rev. July 2024)\nHeavy Highway Vehicle Use Tax Return\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nContents\nPage\nPurpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nWho Must File\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nTaxable Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nWhen To File\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3\nHow To File\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nWhere To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nForm 2290 Call Site\n. . . . . . . . . . . . . . . . . . . . . . . . . 4\nPenalties and Interest . . . . . . . . . . . . . . . . . . . . . . . . 4\nGetting Started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nEmployer Identification Number (EIN) . . . . . . . . . . 4\nVehicle Identification Number (VIN)\n. . . . . . . . . . . 4\nTaxable Gross Weight . . . . . . . . . . . . . . . . . . . . . 4\nName and Address . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nPart I. Figuring the Tax . . . . . . . . . . . . . . . . . . . . . . . . 5\nLine 2\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nHow To Pay the Tax . . . . . . . . . . . . . . . . . . . . . . . . . . 8\nSchedule 1 (Form 2290)\n. . . . . . . . . . . . . . . . . . . . . . 9\nSchedule 1 (Form 2290), Consent to \nDisclosure of Tax Information . . . . . . . . . . . . . . 9\nThird Party Designee\n. . . . . . . . . . . . . . . . . . . . . . . . 9\nSignature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nRecordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nHow To Get Tax Help\n. . . . . . . . . . . . . . . . . . . . . . . 10\nPartial-Period Tax Tables (for vehicles first used \nafter July of the period) . . . . . . . . . . . . . . . . . . . 14\nFuture Developments\nFor the latest information about developments related to \nForm 2290 and its instructions, such as legislation enacted \nafter they were published, go to IRS.gov/Form2290.\nReminders\nPayment through credit or debit card. Form 2290 filers \nare able to pay their Form 2290 tax liability with either a credit \nor debit card. See Credit or debit card under How To Pay the \nTax, later, for more information.\nSchedule 1 (Form 2290)—Month of first use. Form 2290 \nfilers must enter the month of first use in Schedule 1 to \nindicate when the vehicles included in Schedule 1 were first \nused during the tax period. See Month of first use under \nSchedule 1 (Form 2290), later, for more information.\nU.S. Customs and Border Protection. U.S. Customs and \nBorder Protection requires proof of payment for entering a \nCanadian or Mexican vehicle into the United States. See \nProof of payment for state registration and entry into the \nUnited States under Schedule 1 (Form 2290), later.\nSchedule 1. You should complete and file both copies of \nSchedule 1. The second copy will be stamped and returned \nto you for use as proof of payment.\nElectronic filing. Electronic filing is required for each return \nreporting and paying tax on 25 or more vehicles that you file \nduring the tax period. Tax-suspended vehicles (designated \nby category W) aren’t included in the electronic filing \nrequirement for 25 or more vehicles since you aren’t paying \ntax on them. However, you are encouraged to file \nelectronically regardless of the number of vehicles being \nreported. File Form 2290 electronically through a provider \nparticipating in the IRS e-file program for excise taxes. Once \nyour return is accepted by the IRS, your stamped Schedule 1 \ncan be available within minutes. For more information on \ne-file, visit IRS.gov/e-File-Providers/e-File-Form-2290 or visit \nIRS.gov/Trucker.\nGeneral Instructions\nPurpose of Form\nUse Form 2290 for the following actions.\n• Figure and pay the tax due on highway motor vehicles \nused during the period with a taxable gross weight of 55,000 \npounds or more.\n• Figure and pay the tax due on a vehicle for which you \ncompleted the suspension statement on another Form 2290 \nif that vehicle later exceeded the mileage use limit during the \nperiod. See Suspended vehicles exceeding the mileage use \nlimit, later.\n• Figure and pay the tax due if, during the period, the taxable \ngross weight of a vehicle increases and the vehicle falls into a \nnew category. See Line 3, later.\n• Claim suspension from the tax when a vehicle is expected \nto be used 5,000 miles or less (7,500 miles or less for \nagricultural vehicles) during the period.\n• Claim a credit for tax paid on vehicles that were destroyed, \nstolen, sold, or used 5,000 miles or less (7,500 miles or less \nfor agricultural vehicles).\n• Report acquisition of a used taxable vehicle for which the \ntax has been suspended.\n• Figure and pay the tax due on a used taxable vehicle \nacquired and used during the period. See Used vehicle, later.\nUse Schedule 1 (Form 2290) for the following actions.\n• To report all vehicles for which you are reporting tax \n(including an increase in taxable gross weight) and those that \nyou are reporting suspension of the tax by category and \nvehicle identification number (VIN).\n• As proof of payment to register your vehicle(s) (unless \nspecifically exempted) in any state. Use the copy of Schedule \n1 stamped and returned to you by the IRS for this purpose.\nUse Form 2290-V, Payment Voucher, to accompany your \ncheck or money order. Form 2290-V is used to credit your \nheavy highway vehicle use tax payment to your account. If \nfiling electronically, see How To Pay the Tax, later.\nApr 11, 2024\nCat. No. 27231L\n", "Who Must File\nYou must file Form 2290 and Schedule 1 for the tax period \nbeginning on July 1, 2024, and ending on June 30, 2025, if a \ntaxable highway motor vehicle (defined later) is registered, or \nrequired to be registered, in your name under state, District of \nColumbia, Canadian, or Mexican law at the time of its first \nuse during the tax period and the vehicle has a taxable gross \nweight of 55,000 pounds or more. See the examples under \nWhen To File, later.\nYou may be an individual, limited liability company (LLC), \ncorporation, partnership, or any other type of organization \n(including nonprofit, charitable, educational, etc.).\nDisregarded entities and qualified subchapter S subsid-\niaries. Qualified subchapter S subsidiaries (QSubs) and \neligible single-owner disregarded entities are treated as \nseparate entities for most excise tax and reporting purposes. \nQSubs and eligible single-owner disregarded entities must \npay and report excise taxes; register for excise tax activities; \nand claim any refunds, credits, and payments under the \nentity’s employer identification number (EIN). These actions \ncan’t take place under the owner’s taxpayer identification \nnumber (TIN). Some QSubs and disregarded entities may \nalready have an EIN. However, if you are unsure, please call \nthe IRS Business and Specialty Tax line at 800-829-4933. For \nmore information on applying for an EIN, see Employer \nIdentification Number (EIN), later.\nGenerally, QSubs and eligible single-owner disregarded \nentities will continue to be treated as disregarded entities for \nother federal tax purposes (other than employment taxes). \nFor more information, see Regulations section 301.7701-2(c)\n(2)(v).\nDual registration. If a taxable vehicle is registered in the \nname of both the owner and another person, the owner is \nliable for the tax. This rule also applies to dual registration of \na leased vehicle.\nDealers. Any vehicle operated under a dealer’s tag, license, \nor permit is considered registered in the name of the dealer.\nUsed vehicle. See Used vehicles and Tax computation for \nprivately purchased used vehicles and required claim \ninformation for sold used vehicles, later.\nLogging vehicles. A vehicle qualifies as a logging vehicle if:\n1. It is used exclusively for the transportation of products \nharvested from the forested site, or it exclusively transports \nthe products harvested from the forested site to and from \nlocations on a forested site (public highways may be used \nbetween the forested site locations); and\n2. It is registered (under the laws of the state or states in \nwhich the vehicle is required to be registered) as a highway \nmotor vehicle used exclusively in the transportation of \nharvested forest products. A vehicle will be considered to be \nregistered under the laws of a state as a highway motor \nvehicle used exclusively in the transportation of harvested \nforest products if the vehicle is so registered under a state \nstatute or legally valid regulations. In addition, no special tag \nor license plate identifying a vehicle as being used in the \ntransportation of harvested forest products is required.\nProducts harvested from the forested site may include \ntimber that has been processed for commercial use by \nsawing into lumber, chipping, or other milling operations if the \nprocessing occurs before transportation from the forested \nsite.\nLogging vehicles are taxed at reduced rates. See \nTable II, later.\nTaxable Vehicles\nHighway motor vehicles that have a taxable gross weight of \n55,000 pounds or more are taxable.\nA highway motor vehicle includes any self-propelled \nvehicle designed to carry a load over public highways, \nwhether or not also designed to perform other functions. \nExamples of vehicles that are designed to carry a load over \npublic highways include trucks, truck tractors, and buses. \nGenerally, vans, pickup trucks, panel trucks, and similar \ntrucks aren’t subject to this tax because they have a taxable \ngross weight less than 55,000 pounds.\nA vehicle consists of a chassis, or a chassis and body, but \ndoesn’t include the load. It doesn’t matter if the vehicle is \ndesigned to perform a highway transportation function for \nonly a particular type of load, such as passengers, \nfurnishings, and personal effects (as in a house, office, or \nutility trailer), or a special kind of cargo, goods, supplies, or \nmaterials. It doesn’t matter if machinery or equipment is \nspecially designed (and permanently mounted) to perform \nsome off-highway task unrelated to highway transportation \nexcept to the extent discussed later under Vehicles not \nconsidered highway motor vehicles.\nUse means the use of a vehicle with power from its own \nmotor on any public highway in the United States.\nA public highway is any road in the United States that \nisn’t a private roadway. This includes federal, state, county, \nand city roads.\nExample. You purchased your heavy truck from the \ndealer and drove it over the public highways to your home. \nThe drive home was your first taxable use of the vehicle.\nExemptions. The use of certain highway motor vehicles is \nexempt from the tax (and thus not required to be reported on \na Form 2290) if certain requirements are met. The use of a \nhighway motor vehicle isn’t subject to the tax if it is used and \nactually operated by:\n• The federal government;\n• The District of Columbia;\n• A state or local government;\n• The American National Red Cross;\n• A nonprofit volunteer fire department, ambulance \nassociation, or rescue squad;\n• An Indian tribal government but only if the vehicle’s use \ninvolves the exercise of an essential tribal government \nfunction; or\n• A mass transportation authority if it is created under a \nstatute that gives it certain powers normally exercised by the \nstate.\nAlso exempt from tax (and thus not required to be reported \non a Form 2290) is the use of:\n• Qualified blood collector vehicles (see below) used by \nqualified blood collector organizations; and\n• Mobile machinery that meets the specifications for a \nchassis as described under Specially designed mobile \nmachinery for nontransportation functions, later.\nQualified blood collector vehicle. A qualified blood \ncollector vehicle is a vehicle at least 80% of the use of which \nduring the prior tax period was by a qualified blood collector \norganization for the collection, storage, or transportation of \nblood. A vehicle first placed in service in a tax period will be \nTIP\n2\nInstructions for Form 2290 (Rev. 7-2024)\n", "treated as a qualified blood collector vehicle for the tax period \nif the qualified blood collector organization certifies that the \norganization reasonably expects at least 80% of the use of \nthe vehicle by the organization during the tax period will be in \nthe collection, storage, or transportation of blood.\nVehicles not considered highway motor vehicles. \nGenerally, the following kinds of vehicles aren’t considered \nhighway vehicles.\n1. Specially designed mobile machinery for \nnontransportation functions. A self-propelled vehicle isn’t \na highway vehicle if all the following apply.\na. The chassis has permanently mounted to it machinery \nor equipment used to perform certain operations \n(construction, manufacturing, drilling, mining, timbering, \nprocessing, farming, or similar operations) if the operation of \nthe machinery or equipment is unrelated to transportation on \nor off the public highways.\nb. The chassis has been specially designed to serve only \nas a mobile carriage and mount (and power source, if \napplicable) for the machinery or equipment, whether or not \nthe machinery or equipment is in operation.\nc. The chassis couldn’t, because of its special design \nand without substantial structural modification, be used as \npart of a vehicle designed to carry any other load.\n2. Vehicles specially designed for off-highway \ntransportation. A vehicle isn’t treated as a highway vehicle if \nthe vehicle is specially designed for the primary function of \ntransporting a particular type of load other than over the \npublic highway and because of this special design, the \nvehicle’s capability to transport a load over a public highway \nis substantially limited or impaired.\nTo make this determination, you can take into account the \nvehicle’s size; whether the vehicle is subject to licensing, \nsafety, or other requirements; and whether the vehicle can \ntransport a load at a sustained speed of at least 25 miles per \nhour. It doesn’t matter that the vehicle can carry heavier loads \noff highway than it is allowed to carry over the highway.\nWhen To File\nForm 2290 must be filed for the month the taxable vehicle is \nfirst used on public highways during the current period. The \ncurrent period begins July 1, 2024, and ends June 30, 2025. \nForm 2290 must be filed by the last day of the month \nfollowing the month of first use (as shown in the chart, later). \nNote. If any due date falls on a Saturday, Sunday, or legal \nholiday, file by the next business day.\nIf you first use multiple vehicles in more than 1 month, then \na separate Form 2290 must be filed for each month, as \nshown in Example 3, later.\nThe filing rules apply whether you are paying the tax or \nreporting suspension of the tax. The following examples \ndemonstrate these rules.\nExample 1. Trucker A uses a taxable vehicle on a public \nhighway by driving it home from the dealership on July 2, \n2024, after purchasing it. The vehicle is required to be \nregistered in Trucker A’s name. Trucker A must file Form 2290 \nby August 31, 2024, for the period beginning July 1, 2024, \nthrough June 30, 2025. To figure the tax, Trucker A would use \nthe amounts on Form 2290, page 2, column (1).\nExample 2. Trucker A purchases a new taxable vehicle \non November 2, 2024. The vehicle is required to be \nregistered in Trucker A’s name. The vehicle is first used on \nthe public highway by driving it home from the dealership \nafter purchasing it in November. Trucker A must file another \nForm 2290 reporting the new vehicle by December 31, 2024, \nfor the period beginning November 1, 2024, through June 30, \n2025. To figure the tax, Trucker A would use Table I.\nExample 3. Trucker A first uses vehicles on the public \nhighway in July and August. The vehicles are required to be \nregistered in Trucker A’s name. Trucker A must report the \nvehicles first used in July by September 3, 2024, and the \nvehicles first used in August on a separate return filed by \nSeptember 30, 2024. Because August 31, 2024, falls on a \nSaturday, Trucker A doesn't have to file until the next \nbusiness day, September 3, 2024.\nIF, in this period, the \nvehicle is first used \nduring...\nTHEN, file Form 2290 and \nmake your payment by...\nand enter \nthis date on \nForm 2290, \nline 1\nJuly 2024\nSeptember 3, 2024\n202407\nAugust 2024\nSeptember 30, 2024\n202408\nSeptember 2024\nOctober 31, 2024\n202409\nOctober 2024\nDecember 2, 2024\n202410\nNovember 2024\nDecember 31, 2024\n202411\nDecember 2024\nJanuary 31, 2025\n202412\nJanuary 2025\nFebruary 28, 2025\n202501\nFebruary 2025\nMarch 31, 2025\n202502\nMarch 2025\nApril 30, 2025\n202503\nApril 2025\nJune 2, 2025\n202504\nMay 2025\nJune 30, 2025\n202505\nJune 2025\nJuly 31, 2025\n202506\n File by this date regardless of when the state registration for the vehicle is due. If \nany due date falls on a Saturday, Sunday, or legal holiday, file by the next business \nday.\n** This date may not apply for privately purchased used vehicles. See Tax \ncomputation for privately purchased used vehicles and required claim information \nfor sold used vehicles, later.\nThe filing deadline isn’t tied to the vehicle registration \ndate. Regardless of the vehicle’s registration renewal \ndate, you must file Form 2290 by the last day of the \nmonth following the month in which you first use the vehicle \non a public highway during the tax period.\nExtension of time to file. Before the due date of the return, \nyou may request an extension of time to file your return by \nwriting to:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nIn your letter, you must fully explain the cause of the delay. \nExcept for taxpayers abroad, the extension may be for no \nmore than 6 months. An extension of time to file doesn’t \nextend the time to pay the tax. If you want an extension of \ntime to pay, you must request that separately.\nCAUTION\n!\nInstructions for Form 2290 (Rev. 7-2024)\n3\n", "How To File\nElectronic filing is required for each return reporting \nand paying tax on 25 or more vehicles. \nTax-suspended vehicles (designated by category W) \naren’t included in the electronic filing requirement for 25 or \nmore vehicles because you aren’t paying tax on them. \nHowever, all taxpayers are encouraged to file electronically. \nElectronic filing generally allows for quicker processing of \nyour return. A stamped Schedule 1 can be available within \nminutes after filing and acceptance by the IRS.\nElectronically. File Form 2290 electronically through any \nelectronic return originator (ERO), transmitter, and/or \nintermediate service provider (ISP) participating in the IRS \ne-file program for excise taxes. For more information on e-file, \nvisit the IRS website at IRS.gov/e-File-Providers/e-File-\nForm-2290 or visit IRS.gov/Trucker.\nPaper. Mail Form 2290 to the address shown under Where \nTo File next. If you didn’t pay the tax using the Electronic \nFederal Tax Payment System (EFTPS) or using a credit or \ndebit card, mail Form 2290-V and your check or money order \nwith Form 2290. For more information on payments, see How \nTo Pay the Tax, later.\nWhere To File\nIf you are filing a paper return, mail Form 2290 to:\nForm 2290 with full payment and \nthat payment is not drawn from an \ninternational financial institution\n Internal Revenue Service\nP\n.O. Box 932500\nLouisville, KY 40293-2500\nForm 2290 without payment due \nor if payment is made through \nEFTPS or by credit/debit card \n Department of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0031\nForm 2290 with a check or \nmoney order drawn from an \ninternational financial institution\n Internal Revenue Service\nInternational Accounts\n1973 Rulon White Blvd.\nOgden, UT 84201-0038\nSee When To File, earlier, to determine the due date of your \nreturn.\nIf you are using or sending a payment that is drawn \nfrom an international financial institution, see \nInternational payments, later.\nPrivate Delivery Services\nYou can use certain private delivery services (PDSs) \ndesignated by the IRS to meet the “timely mailing as timely \nfiling/paying” rule for tax returns and payments. Go to \nIRS.gov/PDS for the current list of designated services. If you \nare using a PDS, use the address for the Ogden Processing \nCenter found at IRS.gov/PDSstreetAddresses.\nThe PDS can tell you how to get written proof of the \nmailing date.\nPDSs can’t deliver items to P\n.O. boxes. You must use \nthe U.S. Postal Service to mail any item to an IRS \nP\n.O. box address.\nCAUTION\n!\nCAUTION\n!\nCAUTION\n!\nForm 2290 Call Site\nYou can get immediate help with your Form 2290 questions \nby calling the Form 2290 call site. The hours of operation are \nMonday–Friday, 8:00 a.m. to 6:00 p.m., Eastern time.\nIF you are calling from...\nTHEN use...\nthe United States\n 866-699-4096 (toll free).\nCanada or Mexico\n 859-320-3581 (not toll free).\nThe assistor will have access to your Form 2290 account \ninformation. Spanish-speaking assistors are available. Have \nyour Form 2290 and information about your filing available \nwhen you call. For help with other returns filed, taxes paid, \netc., visit IRS.gov/Help/Tax-Law-Questions for individual \nreturns or call 800-829-4933 for business returns.\nPenalties and Interest\nIf you receive a penalty for filing your return late or paying \nyour tax late and believe you have reasonable cause for \ndoing so, send a letter to the IRS explaining why you believe \nyou have reasonable cause for filing late or paying late. \nAlternatively, you may visit IRS.gov/PenaltyRelief for more \ninformation on how to request penalty relief, or call the \nnumber on the notice you received from the IRS informing \nyou of the penalty and/or interest assessed. Don’t attach an \nexplanation when you file your return.\nSpecific Instructions\nGetting Started\nTo complete Form 2290, have the following information \navailable.\n1. Your employer identification number (EIN). You must \nhave an EIN to file Form 2290. You can’t use your social \nsecurity number.\n2. The vehicle identification number (VIN) of each \nvehicle.\n3. The taxable gross weight of each vehicle to determine \nits category.\nEmployer Identification Number (EIN)\nEnter the correct EIN. If you don’t have an EIN, apply for one \nonline at IRS.gov/EIN. Only persons with an address in a \nforeign country, for example, Canada, may apply for an EIN \nby calling 267-941-1099 (not a toll-free call). You may also \napply for an EIN by faxing or mailing Form SS-4, Application \nfor Employer Identification Number, to the IRS.\nVehicle Identification Number (VIN)\nThe VIN of your vehicle can be obtained from the registration, \ntitle, or actual vehicle. Generally, the VIN is 17 characters \nmade up of numbers and letters. Be sure to use the VIN for \nthe vehicle and not from the trailer.\nTaxable Gross Weight\nThe taxable gross weight of a vehicle (other than a bus) is the \ntotal of:\n1. The actual unloaded weight of the vehicle fully \nequipped for service,\n4\nInstructions for Form 2290 (Rev. 7-2024)\n", "2. The actual unloaded weight of any trailers or \nsemitrailers fully equipped for service customarily used in \ncombination with the vehicle, and\n3. The weight of the maximum load customarily carried \non the vehicle and on any trailers or semitrailers customarily \nused in combination with the vehicle.\nActual unloaded weight of a vehicle is the empty (tare) \nweight of the vehicle fully equipped for service.\nA trailer or semitrailer is treated as customarily used in \nconnection with a vehicle if the vehicle is equipped to tow the \ntrailer or semitrailer.\nFully equipped for service includes the body (whether \nor not designed for transporting cargo, such as a concrete \nmixer); all accessories; all equipment attached to or carried \non the vehicle for use in its operation or maintenance; and a \nfull supply of fuel, oil, and water. For buses, this includes \nequipment for the accommodation of passengers or others \n(such as air conditioning equipment and sanitation facilities, \netc.). The term doesn’t include the driver; any equipment (not \nincluding the body) mounted on, or attached to, the vehicle, \nfor use in handling, protecting, or preserving cargo; or any \nspecial equipment (such as an air compressor, crane, or \nspecialized oilfield equipment).\nBuses\nThe taxable gross weight of a bus is its actual unloaded \nweight fully equipped for service plus 150 pounds for each \nseat provided for passengers and driver.\nDetermining Taxable Gross Weight\nThe weight declared for registering a vehicle in a \nstate may affect the taxable gross weight used to \nfigure the tax.\nState registration by specific gross weight. If the vehicle \nis registered in any state that requires a declaration of gross \nweight in a specific amount, including proportional or \nprorated registration or payment of any other fees or taxes, \nthen the vehicle’s taxable gross weight must be no less than \nthe highest gross weight declared for the vehicle in any state. \nIf the vehicle is a tractor-trailer or truck-trailer combination, \nthe taxable gross weight must be no less than the highest \ncombined gross weight declared.\nState registration by gross weight category. If the \nvehicle is registered in any state that requires vehicles to be \nregistered on the basis of gross weight, and the vehicle isn’t \nregistered in any state that requires a declaration of specific \ngross weight, then the vehicle’s taxable gross weight must fall \nwithin the highest gross weight category for which the vehicle \nis registered in that state.\nState registration by actual unloaded weight. If the \nvehicle is registered only in a state or states that base \nregistration on actual unloaded weight, then the taxable gross \nweight is the total of the three items listed under Taxable \nGross Weight, earlier.\nSpecial permits. In determining a vehicle’s taxable gross \nweight, don’t consider weights declared to obtain special \ntemporary travel permits. These are permits that allow a \nvehicle to operate:\n1. In a state in which it isn’t registered,\n2. At more than a state’s maximum weight limit, or\nCAUTION\n!\n3. At more than the weight at which it is registered in the \nstate.\nHowever, special temporary travel permits don’t include \npermits that are issued for your vehicle if the total amount of \ntime covered by those permits is more than 60 days or (if \nissued on a monthly basis) more than 2 months during a tax \nyear.\nName and Address\nEnter your name and address. Include the suite, room, or \nother unit number after the street address. If your address \nhas changed, check the Address Change box on Form 2290.\nP\n.O. box. If the post office doesn’t deliver mail to the street \naddress and you have a P\n.O. box, show the box number \ninstead of the street address.\nCanadian or Mexican address. Follow the country’s \npractice for entering the postal code. Don’t abbreviate the \ncountry name.\nFinal return. If you no longer have vehicles to report, file a \nfinal return. Check the Final Return box on Form 2290, sign \nthe return, and mail it to the IRS.\nAmended return. Check the Amended Return box only if \nreporting (a) additional tax from an increase in taxable gross \nvehicle weight, or (b) suspended vehicles exceeding the \nmileage use limit. Don’t check the box for any other reason. \nFor more information, see Line 3 or Suspended vehicles \nexceeding the mileage use limit, later.\nVIN correction. Check the VIN Correction box if you are \ncorrecting a VIN listed on a previously filed Schedule 1 (Form \n2290). List the corrected VIN or VINs on Schedule 1. Be sure \nto use the Form 2290 for the tax period you are correcting. \nAttach a statement with an explanation for the VIN \ncorrection. Don’t check this box for any other reason.\nPart I. Figuring the Tax\nLine 1\nEnter the date for the month of first use during the tax period. \nSee the chart under When To File, earlier, for the \ncorresponding date and format.\nFor used vehicles purchased from a private seller during \nthe period, see Used vehicles, later.\nLine 2\nTo figure the tax on line 2, complete the Tax Computation \ntable on Form 2290, page 2. Don’t use line 2 to report \nadditional tax from an increase in taxable gross weight. \nInstead, report the additional tax on line 3.\nColumn (1)—Annual tax. Use the tax amounts listed in \ncolumn (1)(a) for a vehicle used during July.\nLogging vehicles. Use the tax amounts listed in column \n(1)(b) for logging vehicles used in July. For more information \non these vehicles, see Logging vehicles under Who Must \nFile, earlier.\nColumn (2)—Partial-period tax. For used vehicles \npurchased from a private seller during the period, see Used \nvehicles, later. For all other vehicles, if the vehicle is first used \nafter July, the tax is based on the number of months \nremaining in the period. See Table I (Table II for logging \nvehicles) for the partial-period tax table. Enter the tax in \ncolumn (2)(a) for the applicable category; use column (2)(b) \nfor logging vehicles.\nInstructions for Form 2290 (Rev. 7-2024)\n5\n", "Used vehicles. If you acquire and register or are required \nto register a used taxable vehicle in your name during the tax \nperiod, you must keep as part of your records proof showing \nwhether there was a use of the vehicle or a suspension of the \ntax during the period before the vehicle was registered in your \nname. The evidence may be a written statement signed and \ndated by the person (or dealer) from whom you purchased \nthe vehicle.\nTax computation for privately purchased used \nvehicles and required claim information for sold used \nvehicles. \n1. For vehicles purchased from a seller who has paid the \ntax for the current period: If a vehicle is purchased on or after \nJuly 1, 2024, but before June 1, 2025, and the buyer’s first \nuse (such as driving it from the purchase location to the \nbuyer’s home or business location) is in the month of sale, \nthe buyer’s total tax for the tax period doesn’t include the tax \nfor the month of sale.\nNote. The due date of Form 2290 doesn’t change. The \nbuyer should enter the month after the sale on Form 2290, \nline 1 (Example: November 2024 is entered as “202411”).\n2. If a vehicle is sold, the name and address of the \npurchaser (along with previously required information) must \nbe included with the seller’s claim for a credit or refund of tax \npaid for the remaining months of the current period.\nFor vehicle purchases from a seller who has paid the \ntax for the current period: Buyer’s tax computation for a \nused vehicle privately purchased on or after July 1, \n2024, but before June 1, 2025, when the buyer’s first \nuse is in the month of sale. The tax on the buyer’s use of a \nvehicle after the purchase is prorated by multiplying a full tax \nperiod’s tax by a fraction.\n1. The numerator is the number of months in the period \nfrom the first day of the month after the month of sale through \nthe end of the tax period.\n2. The denominator is the number of months in the entire \ntax period.\nThe buyer MUST also do the following.\n• Determine that the seller has paid the tax for the current period. A \ncopy of the seller’s stamped Schedule 1 is one way to make this \ndetermination.\n• Enter the month after the sale on line 1.\n• Enter the prorated tax in column (2) of page 2.\nExample. On July 2, 2024, Linda paid the full tax period \ntax of $550 for the use of her 80,000-pound taxable gross \nweight vehicle. John purchased the used truck from Linda on \nSeptember 9, 2024, and drove it on the public highway from \nLinda’s home to his own home the next day. Linda, the seller, \ncan claim a credit or refund of the tax she paid for the 9 \nmonths after the sale. Because of that, and that John’s first \ntaxable use was to drive the truck to his home in the month of \nsale (September), his prorated tax is figured from the first day \nof the next month (October) through the end of the tax period, \nJune 30, 2025. The due date of John’s Form 2290 doesn’t \nchange, so he must file by October 31, 2024.\nFull tax period tax: $550\nNumerator: 9 (number of months from October through \nJune) \nDenominator: 12 (full 12-month tax period, July through \nJune) \nProrated tax: 9/12 of $550 = $412.50\nJohn should enter “202410” on line 1 and $412.50 in \ncolumn (2)(a) on the category V line.\nLogging vehicles. For logging vehicles, see Table II for \nthe partial-period tax table. Enter the tax in column (2)(b) for \nthe applicable category.\nColumn (3)—Number of vehicles. Enter the number of \nvehicles for categories A–V in the applicable column. Add the \nnumber of vehicles in columns (3)(a) and (3)(b), categories \nA–V, and enter the combined number on the total line in \ncolumn (3). For category W, enter the number of suspended \nvehicles in the applicable column.\nColumn (4)—Amount of tax. Multiply the applicable tax \namount times the number of vehicles. Add all amounts in a \ncategory and enter the result in column (4). Then, add the tax \namounts in column (4) for categories A–V, and enter the total \ntax amount.\nLine 3\nComplete line 3 only if the taxable gross weight of a vehicle \nincreases during the period and the vehicle falls in a new \ncategory. For instance, an increase in maximum load \ncustomarily carried may change the taxable gross weight.\nReport the additional tax for the remainder of the period on \nForm 2290, line 3. Don’t report any tax on line 2 unless other \ntaxable vehicles are being reported in addition to the \nvehicle(s) with the increased taxable gross weight. Check the \nAmended Return box and to the right of “Amended Return” \nwrite the month the taxable gross weight increased. File Form \n2290 and Schedule 1 by the last day of the month following \nthe month in which the taxable gross weight increased.\nFigure the additional tax using the following worksheet. \nAttach a copy of the worksheet for each vehicle.\n1.\nEnter the month the taxable gross weight increased. \nEnter the month here and in the space next to the \nAmended Return box on Form 2290, page 1\n. . . .\n \n2.\nFrom Form 2290, page 2, determine the new taxable \ngross weight category. Next, go to the Partial-Period \nTax Tables, later. Find the month entered on line 1 \nabove. Read down the column to the new category; \nthis is the new tax. Enter the amount here . . . . . .\n$\n3.\nOn the Partial-Period Tax Tables, later, find the tax \nunder that month for the previous category reported. \nEnter the amount here . . . . . . . . . . . . . . . . . .\n$\n4.\nAdditional tax. Subtract line 3 from line 2. Enter the \nadditional tax here and on Form 2290, line 3\n. . . .\n$\nIf the increase in taxable gross weight occurs in July \nafter you have filed your return, use the amounts on \nForm 2290, page 2, for the new category instead of \nthe Partial-Period Tax Tables.\nCAUTION\n!\n6\nInstructions for Form 2290 (Rev. 7-2024)\n", "Line 5\nComplete line 5 only if you are claiming a credit for tax paid \non a vehicle that was:\n• Sold before June 1 and not used during the remainder of \nthe period,\n• Destroyed (so damaged by accident or other casualty it \nisn’t economical to rebuild it) or stolen before June 1 and not \nused during the remainder of the period, or\n• Used during the prior period 5,000 miles or less (7,500 \nmiles or less for agricultural vehicles).\nA credit, lower tax, exemption, or refund isn’t allowed for \nan occasional light or decreased load or a discontinued or \nchanged use of the vehicle.\nThe amount claimed on line 5 can’t exceed the tax \nreported on line 4. Any excess credit must be claimed as a \nrefund using Form 8849, Claim for Refund of Excise Taxes, \nand Schedule 6 (Form 8849), Other Claims. Also use \nSchedule 6 (Form 8849) to make a claim for an overpayment \ndue to a mistake in tax liability previously reported on Form \n2290. See When to make a claim, later.\nInformation to be submitted. On a separate sheet of \npaper, provide an explanation detailing the facts for each \ncredit.\nFor vehicles destroyed, stolen, or sold, include:\n1. The VIN;\n2. The taxable gross weight category;\n3. The date of destruction, theft, or sale;\n4. A copy of the worksheet under Figuring the credit \nbelow; and\n5. If the vehicle was sold on or after July 1, 2015, the \nname and address of the purchaser of the vehicle.\nYour claim for credit may be disallowed if you don’t \nprovide all of the required information.\nFiguring the credit. Figure the number of months of use \nand find the taxable gross weight category of the vehicle \nbefore you complete the worksheet below. To figure the \nnumber of months of use, start counting from the first day of \nthe month in the period in which the vehicle was first used to \nthe last day of the month in which it was destroyed, stolen, or \nsold. Find the number of months of use in the Partial-Period \nTax Tables, later (the number of months is shown in \nparentheses at the top of the table next to each month).\n1.\nFor the vehicle that was destroyed, stolen, or sold, \nenter the tax previously reported on Form 2290, \nline 4\n. . . . . . . . . . . . . . . . . . . . . . . . . . . .\n$\n2.\nPartial-period tax. On the Partial-Period Tax Tables, \nlater, find where the taxable gross weight category \nand months of use meet and enter the tax here\n. .\n$\n3.\nCredit. Subtract line 2 from line 1. Enter here and on \nForm 2290, line 5 . . . . . . . . . . . . . . . . . . . . .\n$\nThe credit for each vehicle must be calculated separately.\nVehicle used less than the mileage use limit. If the tax \nhas been paid for a period on a vehicle that is used 5,000 \nmiles or less (7,500 miles or less for agricultural vehicles), the \nperson who paid the tax may make a claim for the credit.\nWhen to make a claim. For a vehicle that was destroyed, \nstolen, or sold before June 1, a credit for tax paid can be \nCAUTION\n!\nclaimed on the next Form 2290 filed or a refund of tax paid \ncan be claimed on Form 8849.\nFor a vehicle that was used 5,000 miles or less (7,500 \nmiles or less for agricultural vehicles) during the period, a \ncredit for tax paid can be claimed on the first Form 2290 filed \nfor the next period. Likewise, a refund for tax paid can’t be \nclaimed on Form 8849 until the end of the Form 2290 tax \nperiod. For example, if the tax was paid for the period July 1, \n2024, through June 30, 2025, for a vehicle used 5,000 miles \nor less during the period, a credit on Form 2290 (or refund on \nForm 8849) can’t be claimed until after June 30, 2025.\nPart II. Statement in Support of \nSuspension\nElectronic filing is required for each return reporting \nand paying tax on 25 or more vehicles that you file \nduring the tax period. Tax-suspended vehicles \n(designated by category W) aren’t included in the electronic \nfiling requirement for 25 or more vehicles because you aren’t \npaying tax on them. However, you are encouraged to file \nelectronically regardless of the number of vehicles being \nreported. File Form 2290 electronically through a provider \nparticipating in the IRS e-file program for excise taxes. Once \nyour return is accepted by the IRS, your stamped Schedule 1 \ncan be available within minutes.\nLine 7\nComplete line 7 to suspend the tax on vehicles expected to \nbe used less than the mileage use limit during a period.\nYou must also:\n• List the vehicles on which the tax is suspended on \nSchedule 1 (see Schedule 1 (Form 2290), later); and\n• Count the number of tax-suspended vehicles (designated \nby category W) listed on Schedule 1, Part I, and enter the \nnumber on Schedule 1, Part II, line b.\nLine 8\nYou must verify that vehicles listed as suspended on the \nForm 2290 for the prior tax period and used 5,000 miles or \nless (7,500 miles or less for agricultural vehicles) were not \nsubject to the tax for that period. To verify that vehicles listed \nas suspended in the prior period did not exceed the mileage \nuse limit, except for any vehicles listed on line 8b, check \nbox 8a.\nIf you checked box 8a and vehicles that you previously \nlisted as suspended on the prior tax period’s Form 2290 \nexceeded the mileage use limit, you must list on line 8b the \nVINs of the vehicles listed as suspended in the prior period \nand then used for 5,000 miles or more during the period \n(7,500 miles or more for agricultural vehicles). You must \nreport the tax for these vehicles on a separate Form 2290 for \nthe prior tax period and pay the tax. For more information, \nsee Suspended vehicles exceeding the mileage use limit, \nlater. Attach a separate sheet if needed to list the VINs for \nline 8b.\nLine 9\nIf in the prior period, Form 2290, line 7, was completed and \nthe tax-suspended vehicles were sold or otherwise \ntransferred, complete line 9.\nSales. If you sell a vehicle while under suspension, a \nstatement must be given to the buyer and must show:\nCAUTION\n!\nInstructions for Form 2290 (Rev. 7-2024)\n7\n", "• The seller’s name, address, and EIN;\n• VIN;\n• Date of the sale;\n• Odometer reading at the beginning of the period;\n• Odometer reading at the time of sale; and\n• The buyer’s name, address, and EIN.\nThe buyer must attach this statement to Form 2290 and file \nthe return by the date shown in the table under When To File, \nearlier.\nIf, after the sale, the use of the vehicle exceeds the \nmileage use limit (including the highway mileage recorded on \nthe vehicle by the former owner) for the period, and the \nformer owner has provided the required statement, the new \nowner is liable for the tax on the vehicle. If the former owner \nhasn’t furnished the required statement to the new owner, the \nformer owner is also liable for the tax for that period. See \nSuspended vehicles exceeding the mileage use limit below. \nAlso see Used vehicles, earlier.\nSuspended vehicles exceeding the mileage use limit. \nOnce a suspended vehicle exceeds the mileage use limit, the \ntax becomes due. Mileage use limit means the use of a \nvehicle on public highways 5,000 miles or less (7,500 miles \nor less for agricultural vehicles). The mileage use limit applies \nto the total mileage a vehicle is used during a period, \nregardless of the number of owners.\nFigure the tax on Form 2290, page 2, based on the month \nthe vehicle was first used in the tax period. Report the tax on \nForm 2290, line 2. Check the Amended Return box on page 1 \nand to the right of “Amended Return” write the month in which \nthe mileage use limit was exceeded. Don’t complete Form \n2290, Part II, unless you are reporting other tax-suspended \nvehicles (designated by category W) in addition to the \npreviously tax-suspended vehicle(s) that exceeded the \nmileage use limit. File the amended Form 2290 and Schedule \n1 by the last day of the month following the month in which \nthe mileage use limit was exceeded.\nAgricultural vehicles. An agricultural vehicle is any \nhighway motor vehicle that is:\n1. Used (or expected to be used) primarily for farming \npurposes, and\n2. Registered (under state laws) as a highway motor \nvehicle used for farming purposes for the entire period. A \nspecial tag or license plate identifying the vehicle as used for \nfarming isn’t required for it to be considered an agricultural \nvehicle.\nA vehicle is used primarily for farming purposes if more \nthan half of the vehicle’s use (based on mileage) during the \nperiod is for farming purposes (defined below).\nDon’t take into account the number of miles the vehicle is \nused on the farm when determining if the 7,500-mile limit on \nthe public highways has been exceeded. Keep accurate \nrecords of the miles that a vehicle is used on a farm.\nFarming purposes means the transporting of any farm \ncommodity to or from a farm, or the use directly in agricultural \nproduction.\nFarm commodity means any agricultural or horticultural \ncommodity, feed, seed, fertilizer, livestock, bees, poultry, \nfur-bearing animals, or wildlife. A farm commodity doesn’t \ninclude a commodity that has been changed by a processing \noperation from its raw or natural state.\nExample. Juice extracted from fruits or vegetables isn’t a \nfarm commodity for purposes of the suspension of tax on \nagricultural vehicles.\nA vehicle is considered used for farming purposes if it is \nused in an activity that contributes to direct agricultural \nproduction or in any way to the conduct of a farm. Activities \nthat qualify include cultivating the soil, raising or harvesting \nany agricultural or horticultural commodity, clearing land, \nrepairing fences and farm buildings, building terraces or \nirrigation ditches, cleaning tools or farm machinery, and \npainting. But a vehicle will not be considered used for farming \npurposes if used in connection with operations such as \ncanning, freezing, packaging, or other processing operations.\nHow To Pay the Tax\nThere are four methods to pay the tax.\n• Electronic funds withdrawal (direct debit) if filing \nelectronically.\n• Electronic Federal Tax Payment System (EFTPS).\n• Credit or debit card payment.\n• Check or money order using the payment voucher.\nYou must pay the tax in full with your Form 2290.\nElectronic funds withdrawal (direct debit). If you are \nfiling Form 2290 electronically, you can authorize a direct \ndebit to make your payment. For more information on e-file, \nvisit the IRS website at IRS.gov/e-File-Providers/e-File-\nForm-2290.\nIf you make your payment using direct debit, don’t include \nthe payment voucher.\nElectronic Federal Tax Payment System (EFTPS). Using \nEFTPS is voluntary, but you must enroll in EFTPS before you \ncan use it. To get more information or to enroll in EFTPS, visit \nthe EFTPS website at EFTPS.gov or call 800-555-4477 (24 \nhours a day, 7 days a week).\nIf you make your payment using EFTPS, don’t include the \npayment voucher and make sure to check the EFTPS box on \nline 6 of Form 2290. If filing a paper Form 2290, mail Form \n2290 to the address for filing returns without payment due \nunder Where To File, earlier.\nEFTPS does not process payments from \ninternational financial institutions. For checks or \nmoney orders drawn from an international financial \ninstitution, see International payments under Check or money \norder, later.\nPaying on time. For EFTPS payments to be on time, you \nmust submit the payment by 8:00 p.m. Eastern time the day \nbefore the date the payment is due.\nCredit or debit card. To pay with a credit or debit card, go \nto IRS.gov/PayByCard. A convenience fee is charged by \nthese service providers.\nIf you make your payment using a credit or debit card, \ndon’t include the payment voucher and make sure to check \nthe Credit or debit card box on line 6 of Form 2290. If filing a \npaper Form 2290, mail Form 2290 to the address for filing \nreturns without payment due under Where To File, earlier.\nCheck or money order. If you use this method, you must \nalso complete the payment voucher. See Payment voucher, \nlater.\n• Don’t send cash. Make your check or money order payable \nto “United States Treasury.” Write your name, address, EIN, \nCAUTION\n!\n8\nInstructions for Form 2290 (Rev. 7-2024)\n", "“Form 2290,” and the date (as entered in box 3 of the \npayment voucher) on your payment.\n• Detach the voucher and send it with the Form 2290, both \ncopies of Schedule 1, and your payment. If you filed \nelectronically, don’t send Form 2290 and Schedule 1 with the \npayment voucher. See Where To File, earlier.\n• Don’t staple your payment to the voucher or Form 2290.\nInternational payments. If you are sending a check or \nmoney order drawn from an international financial institution, \nsee Where To File, earlier.\nIf you are using a PDS, use the address of the Ogden \nProcessing Center found at IRS.gov/\nPDSstreetAddresses.\nPayment voucher. Complete Form 2290-V, Payment \nVoucher. If you have your Form 2290 prepared by a third \nparty, provide this payment voucher to the return preparer.\nBox 1. Enter your EIN. If you don’t have an EIN, see \nEmployer Identification Number (EIN), earlier.\nBox 2. Enter the amount you are paying with Form 2290.\nBox 3. Enter the same date that you entered on Form 2290, \nPart I, line 1.\nBox 4. Enter your name and address exactly as shown on \nForm 2290. Print your name clearly.\nSchedule 1 (Form 2290)\nComplete and file both copies of Schedule 1. The second \ncopy will be stamped and returned to you for use as proof of \npayment. Your return may be rejected if Schedule 1 isn’t \nattached to Form 2290.\nE-file. If Form 2290 is filed electronically, a copy of \nSchedule 1 with an IRS watermark will be sent to the ERO, \ntransmitter, and/or ISP electronically. Ask the ERO, \ntransmitter, and/or ISP for the original electronic copy of \nSchedule 1.\nNote. If you want a copy of a prior-period Schedule 1 \nreturned, you must send a written request to:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nName and address. Enter your name and address on \nSchedule 1 exactly as shown on Form 2290. See Name and \nAddress, earlier. Make sure the EIN is also the same as that \nentered on page 1 of Form 2290.\nMonth of first use. Enter the same date as that entered \non Form 2290, Part I, line 1, in the space for Month of first \nuse.\nPart I. Enter by category the VIN of each vehicle for which \nyou are reporting tax. Failure to include the full VIN may \nprevent you from registering your vehicle with the state.\nPart II. Complete as follows.\n• Enter on line a the total number of vehicles reported on \nForm 2290, page 2.\n• Enter on line b the total number of taxable vehicles on \nwhich the tax is suspended, reported on Form 2290, page 2, \ncolumn (3), category W.\n• Enter on line c the total number of taxable vehicles \n(subtract line b from line a).\nCAUTION\n!\nProof of payment for state registration and entry into \nthe United States. Generally, states will require verification \nof payment of the tax for any taxable vehicle before they will \nregister the vehicle. Use the stamped copy of Schedule 1 as \nproof of payment when registering vehicles with the state.\nU.S. Customs and Border Protection also requires this \nproof of payment for entering a Canadian or Mexican vehicle \ninto the United States.\nIf you don’t have the stamped copy, you may use a \nphotocopy of the Form 2290 (with the Schedule 1 attached) \nfiled with the IRS and a photocopy of both sides of the \ncanceled check as proof of payment.\nNote. If the state receives your application for registration of \nyour highway motor vehicle during the months of July, \nAugust, or September, you may provide the immediately \nprevious tax period’s approved Schedule 1 that was returned \nto you by the IRS as proof of payment. Remember to file \nForm 2290 for the current period by the due date of the \nreturn. See Regulations section 41.6001-2(b)(4).\nNo proof of payment is required for a recently purchased \nnew or used vehicle if you present the state a copy of the bill \nof sale showing that the vehicle was purchased within the last \n60 days. However, you must file a return and pay any tax due. \nSee When To File, earlier.\nA limited number of states have agreed to participate in an \nalternate proof of payment program with the IRS. In those \nstates, the Department of Motor Vehicles (DMV) may forward \nyour return to the IRS if certain requirements are met. If you \ngive your Form 2290 (with voucher and payment) to your \nDMV to be forwarded to the IRS, no further proof of payment \nis needed to register your vehicle. Contact your local DMV to \nsee if your state participates in this program.\nIf you give the DMV your Form 2290 to forward, your return \nisn’t considered filed until the IRS receives it. You are \nresponsible for any penalties or interest if the return is filed \nlate or lost by the DMV.\nSchedule 1 (Form 2290), Consent to Disclosure \nof Tax Information\nThe IRS will share information reported on Form 2290 and \nSchedule 1. The information shared includes the VINs for all \nvehicles reported on Schedule 1 and verification that you \npaid the tax reported on Form 2290, line 6. This information \nwill be shared with the Department of Transportation, U.S. \nCustoms and Border Protection, and state DMVs. The IRS \nneeds your consent to release this information. If you agree \nto have the information released, please sign and date the \nconsent.\nThird Party Designee\nIf you want to allow an employee of your business, a return \npreparer, or other third party to discuss your Form 2290 with \nthe IRS, check the Yes box in the Third Party Designee \nsection of Form 2290. Also, enter the designee’s name, \nphone number, and any five digits that person chooses as \ntheir personal identification number (PIN). The authorization \napplies only to the tax return on which it appears.\nBy checking the Yes box, you are authorizing the IRS to \nspeak with the designee to answer any questions relating to \nthe information reported on Form 2290. You are also \nauthorizing the designee to:\n• Exchange information concerning Form 2290 with the IRS; \nand\nInstructions for Form 2290 (Rev. 7-2024)\n9\n", "• Request and receive written tax return information relating \nto Form 2290, including copies of notices, correspondence, \nand account transcripts.\nYou aren’t authorizing the designee to bind you to anything \n(including additional tax liability) or otherwise represent you \nbefore the IRS. If you want to expand the designee’s \nauthority, see Pub. 947, Practice Before the IRS and Power of \nAttorney.\nThe authorization will automatically expire 1 year from the \ndue date (without regard to extensions) for filing your Form \n2290. If you or your designee wants to revoke this \nauthorization, send a written statement of revocation to:\nInternal Revenue Service\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nSee Pub. 947 for more information.\nSignature\nSign the return. Returns filed without a signature will be sent \nback to you for signing. An unsigned return isn’t considered \nfiled.\nPaid Preparer Use Only\nA paid preparer must sign Form 2290 and provide the \ninformation in the Paid Preparer Use Only section at the end \nof the form if the preparer was paid to prepare the form and \nisn’t an employee of the filing entity. The preparer must give \nyou a copy of the form in addition to the copy to be filed with \nthe IRS. If you are a paid preparer, enter your preparer tax \nidentification number (PTIN) in the space provided. Include \nyour complete address. If you work for a firm, you must also \nenter the firm’s name and the EIN of the firm. However, you \ncan’t use the PTIN of the tax preparation firm in place of your \nPTIN. You can apply for a PTIN online or by filing Form W-12, \nIRS Paid Preparer Tax Identification Number (PTIN) \nApplication and Renewal. For more information about \napplying for a PTIN online, visit the IRS website at IRS.gov/\nPTIN.\nRecordkeeping\nKeep records for all taxable highway vehicles registered in \nyour name for at least 3 years after the date the tax is due or \npaid, whichever is later. They must be available at all times \nfor inspection by the IRS. Also keep copies of all returns and \nschedules you have filed. Keep your records even if a vehicle \nis registered in your name for only a portion of a period. If the \ntax is suspended on a highway motor vehicle for a period \nbecause its use on public highways during the period didn’t \nexceed 5,000 miles (7,500 miles for agricultural vehicles), the \nregistrant must keep the records at least 3 years after the end \nof the period to which the suspension applies.\nRecords for each vehicle should show all of the following \ninformation.\n1. A detailed description of the vehicle, including the VIN.\n2. The weight of loads carried by the vehicle in the same \nform as required by any state in which the vehicle is \nregistered or required to be registered.\n3. The date you acquired the vehicle and the name and \naddress of the person from whom you acquired it.\n4. The first month of each period in which a taxable use \noccurred and any prior month in which the vehicle was used \nin the period while registered in your name, with proof that the \nprior use wasn’t a taxable use.\n5. The date the vehicle was sold or transferred and the \nname and address of the purchaser or transferee. If it wasn’t \nsold, the records must show how and when you disposed of \nit.\n6. If the tax is suspended for a vehicle, keep a record of \nactual highway mileage. For an agricultural vehicle, keep \naccurate records of the number of miles it is driven on a farm. \nSee Part II. Statement in Support of Suspension, earlier.\nHow To Get Tax Help\nPlease note that the information below is general tax \ninformation and doesn’t necessarily apply to Form 2290 but \nmay still be helpful to you.\nPreparing and filing your tax return. After receiving all \nyour wage and earnings statements (Forms W-2, W-2G, \n1099-R, 1099-MISC, 1099-NEC, etc.); unemployment \ncompensation statements (by mail or in a digital format) or \nother government payment statements (Form 1099-G); and \ninterest, dividend, and retirement statements from banks and \ninvestment firms (Forms 1099), you have several options to \nchoose from to prepare and file your tax return. You can \nprepare the tax return yourself, see if you qualify for free tax \npreparation, or hire a tax professional to prepare your return.\nFree options for tax preparation. Your options for \npreparing and filing your return online or in your local \ncommunity, if you qualify, include the following.\n• Free File. This program lets you prepare and file your \nfederal individual income tax return for free using \nbrand-name tax-preparation-and-filing software or Free File \nfillable forms. However, state tax preparation may not be \navailable through Free File. Go to IRS.gov/FreeFile to see if \nyou qualify for free online federal tax preparation, e-filing, and \ndirect deposit or payment options.\n• VITA. The Volunteer Income Tax Assistance (VITA) \nprogram offers free tax help to people with low-to-moderate \nincomes, persons with disabilities, and \nlimited-English-speaking taxpayers who need help preparing \ntheir own tax returns. Go to IRS.gov/VITA, download the free \nIRS2Go app, or call 800-906-9887 for information on free tax \nreturn preparation.\n• TCE. The Tax Counseling for the Elderly (TCE) program \noffers free tax help for all taxpayers, particularly those who \nare 60 years of age and older. TCE volunteers specialize in \nanswering questions about pensions and retirement-related \nissues unique to seniors. Go to IRS.gov/TCE, download the \nfree IRS2Go app, or call 888-227-7669 for information on free \ntax return preparation.\n• MilTax. Members of the U.S. Armed Forces and qualified \nveterans may use MilTax, a free tax service offered by the \nDepartment of Defense through Military OneSource. For \nmore information, go to MilitaryOneSource \n(MilitaryOneSource.mil/MilTax).\nAlso, the IRS offers Free File Fillable Forms, which can be \ncompleted online and then filed electronically regardless of \nincome.\nUsing online tools to help prepare your return. Go to \nIRS.gov/Tools for the following.\n• The Earned Income Tax Credit Assistant (IRS.gov/\nEITCAssistant) determines if you’re eligible for the earned \nincome credit (EIC).\n10\nInstructions for Form 2290 (Rev. 7-2024)\n", "• The Online EIN Application (IRS.gov/EIN) helps you get an \nemployer identification number (EIN) at no cost.\n• The Tax Withholding Estimator (IRS.gov/W4app) makes it \neasier for you to estimate the federal income tax you want \nyour employer to withhold from your pay check. This is tax \nwithholding. See how your withholding affects your refund, \ntake-home pay, or tax due.\n• The First-Time Homebuyer Credit Account Look-up \n(IRS.gov/HomeBuyer) tool provides information on your \nrepayments and account balance.\n• The Sales Tax Deduction Calculator (IRS.gov/SalesTax) \nfigures the amount you can claim if you itemize deductions on \nSchedule A (Form 1040).\nGetting answers to your tax questions. On \nIRS.gov, you can get up-to-date information on \ncurrent events and changes in tax law.\n• IRS.gov/Help: A variety of tools to help you get answers to \nsome of the most common tax questions.\n• IRS.gov/ITA: The Interactive Tax Assistant, a tool that will \nask you questions and, based on your input, provide answers \non a number of tax law topics.\n• IRS.gov/Forms: Find forms, instructions, and publications. \nYou will find details on the most recent tax changes and \ninteractive links to help you find answers to your questions.\n• You may also be able to access tax law information in your \ne-filing software.\nNeed someone to prepare your tax return? There are \nvarious types of tax return preparers, including enrolled \nagents, certified public accountants (CPAs), accountants, \nand many others who don’t have professional credentials. If \nyou choose to have someone prepare your tax return, choose \nthat preparer wisely. A paid tax preparer is:\n• Primarily responsible for the overall substantive accuracy \nof your return,\n• Required to sign the return, and\n• Required to include their preparer tax identification number \n(PTIN).\nAlthough the tax preparer always signs the return, \nyou're ultimately responsible for providing all the \ninformation required for the preparer to accurately \nprepare your return. Anyone paid to prepare tax returns for \nothers should have a thorough understanding of tax matters. \nFor more information on how to choose a tax preparer, go to \nTips for Choosing a Tax Preparer on IRS.gov.\nEmployers can register to use Business Services On-\nline. The Social Security Administration (SSA) offers online \nservice at SSA.gov/employer for fast, free, and secure online \nW-2 filing options to CPAs, accountants, enrolled agents, and \nindividuals who process Forms W-2, Wage and Tax \nStatement, and Forms W-2c, Corrected Wage and Tax \nStatement.\nIRS social media. Go to IRS.gov/SocialMedia to see the \nvarious social media tools the IRS uses to share the latest \ninformation on tax changes, scam alerts, initiatives, products, \nand services. At the IRS, privacy and security are our highest \npriority. We use these tools to share public information with \nyou. Don’t post your social security number (SSN) or other \nconfidential information on social media sites. Always protect \nyour identity when using any social networking site.\nThe following IRS YouTube channels provide short, \ninformative videos on various tax-related topics in English, \nSpanish, and ASL.\nCAUTION\n!\n• Youtube.com/irsvideos.\n• Youtube.com/irsvideosmultilingua.\n• Youtube.com/irsvideosASL.\nWatching IRS videos. The IRS Video portal \n(IRSVideos.gov) contains video and audio presentations for \nindividuals, small businesses, and tax professionals.\nOnline tax information in other languages. You can find \ninformation on IRS.gov/MyLanguage if English isn’t your \nnative language.\nFree Over-the-Phone Interpreter (OPI) Service. The IRS \nis committed to serving our multilingual customers by offering \nOPI services. The OPI Service is a federally funded program \nand is available at Taxpayer Assistance Centers (TACs), \nother IRS offices, and every VITA/TCE return site. The OPI \nService is accessible in more than 350 languages.\nAccessibility Helpline available for taxpayers with disa-\nbilities. Taxpayers who need information about accessibility \nservices can call 833-690-0598. The Accessibility Helpline \ncan answer questions related to current and future \naccessibility products and services available in alternative \nmedia formats (for example, braille, large print, audio, etc.). \nThe Accesibility Helpline does not have access to your IRS \naccount. For help with tax law, refunds, or account-related \nissues, go to IRS.gov/LetUsHelp.\nNote. Form 9000, Alternative Media Preference, or Form \n9000(SP) allows you to elect to receive certain types of \nwritten correspondence in the following formats.\n• Standard Print.\n• Large Print.\n• Braille.\n• Audio (MP3).\n• Plain Text File (TXT).\n• Braille Ready File (BRF).\nDisasters. Go to Disaster Assistance and Emergency Relief \nfor Individuals and Businesses to review the available \ndisaster tax relief.\nGetting tax forms and publications. Go to IRS.gov/Forms \nto view, download, or print all of the forms, instructions, and \npublications you may need. Or you can go to IRS.gov/\nOrderForms to place an order.\nGetting tax publications and instructions in eBook for-\nmat. You can also download and view popular tax \npublications and instructions (including the Instructions for \nForm 1040) on mobile devices as eBooks at IRS.gov/eBooks.\nIRS eBooks have been tested using Apple's iBooks for \niPad. Our eBooks haven’t been tested on other dedicated \neBook readers, and eBook functionality may not operate as \nintended.\nAccess your online account (individual taxpayers only). \nGo to IRS.gov/Account to securely access information about \nyour federal tax account.\n• View the amount you owe and a breakdown by tax year.\n• See payment plan details or apply for a new payment plan.\n• Make a payment or view 5 years of payment history and \nany pending or scheduled payments.\n• Access your tax records including key data from your most \nrecent tax return, and transcripts.\n• View digital copies of select notices from the IRS.\n• Approve or reject authorization requests from tax \nprofessionals.\n• View your address on file or manage your communication \npreferences.\nInstructions for Form 2290 (Rev. 7-2024)\n11\n", "Get a transcript of your tax return. With an online \naccount, you can access a variety of information to help you \nduring the filing season. You can get a transcript, review your \nmost recently filed tax return, and get your adjusted gross \nincome. Create or access your online account at IRS.gov/\nAccount.\nTax Pro Account. This tool lets your tax professional submit \nan authorization request to access your individual taxpayer \nIRS online account. For more information, go to IRS.gov/\nTaxProAccount.\nUsing direct deposit. The safest and easiest way to receive \na tax refund is to e-file and choose direct deposit, which \nsecurely and electronically transfers your refund directly into \nyour financial account. Direct deposit also avoids the \npossibility that your check could be lost, stolen, destroyed, or \nreturned undeliverable to the IRS. Eight in 10 taxpayers use \ndirect deposit to receive their refunds. If you don’t have a \nbank account, go to IRS.gov/DirectDeposit for more \ninformation on where to find a bank or credit union that can \nopen an account online.\nReporting and resolving tax-related identity theft is-\nsues. \n• Tax-related identity theft happens when someone steals \nyour personal information to commit tax fraud. Your taxes can \nbe affected if your SSN is used to file a fraudulent return or to \nclaim a refund or credit.\n• The IRS doesn’t initiate contact with taxpayers by email, \ntext messages (including shortened links), telephone calls, or \nsocial media channels to request or verify personal or \nfinancial information. This includes requests for personal \nidentification numbers (PINs), passwords, or similar \ninformation for credit cards, banks, or other financial \naccounts.\n• Go to IRS.gov/IdentityTheft, the IRS Identity Theft Central \nwebpage, for information on identity theft and data security \nprotection for taxpayers, tax professionals, and businesses. If \nyour SSN has been lost or stolen or you suspect you’re a \nvictim of tax-related identity theft, you can learn what steps \nyou should take.\n• Get an Identity Protection PIN (IP PIN). IP PINs are \nsix-digit numbers assigned to taxpayers to help prevent the \nmisuse of their SSNs on fraudulent federal income tax \nreturns. When you have an IP PIN, it prevents someone else \nfrom filing a tax return with your SSN. To learn more, go to \nIRS.gov/IPPIN.\nWays to check on the status of your refund. \n• Go to IRS.gov/Refunds.\n• Download the official IRS2Go app to your mobile device to \ncheck your refund status.\n• Call the automated refund hotline at 800-829-1954.\nThe IRS can’t issue refunds before mid-February for \nreturns that claimed the EIC or the additional child \ntax credit (ACTC). This applies to the entire refund, \nnot just the portion associated with these credits.\nMaking a tax payment. Payments of U.S. tax must be \nremitted to the IRS in U.S. dollars. Digital assets are not \naccepted. Go to IRS.gov/Payments to make a payment using \nany of the following options.\n• IRS Direct Pay: Pay your individual tax bill or estimated tax \npayment directly from your checking or savings account at no \ncost to you.\n• Debit or Credit Card or Digital Wallet: Choose an approved \npayment processor to pay online or by phone.\nCAUTION\n!\n• Electronic Funds Withdrawal: Schedule a payment when \nfiling your federal taxes using tax return preparation software \nor through a tax professional.\n• Electronic Federal Tax Payment System: Best option for \nbusinesses. Enrollment is required.\n• Check or Money Order: Mail your payment to the address \nlisted on the notice or instructions.\n• Cash: You may be able to pay your taxes with cash at a \nparticipating retail store.\n• Same-Day Wire: You may be able to do same-day wire \nfrom your financial institution. Contact your financial \ninstitution for availability, cost, and time frames.\nNote. The IRS uses the latest encryption technology to \nensure that the electronic payments you make online, by \nphone, or from a mobile device using the IRS2Go app are \nsafe and secure. Paying electronically is quick, easy, and \nfaster than mailing in a check or money order.\nWhat if I can’t pay now? Go to IRS.gov/Payments for more \ninformation about your options.\n• Apply for an online payment agreement (IRS.gov/OPA) to \nmeet your tax obligation in monthly installments if you can’t \npay your taxes in full today. Once you complete the online \nprocess, you will receive immediate notification of whether \nyour agreement has been approved.\n• Use the Offer in Compromise Pre-Qualifier to see if you \ncan settle your tax debt for less than the full amount you owe. \nFor more information on the Offer in Compromise program, \ngo to IRS.gov/OIC.\nFiling an amended return. Go to IRS.gov/Form1040X for \ninformation and updates.\nChecking the status of your amended return. Go to \nIRS.gov/WMAR to track the status of Form 1040-X amended \nreturns.\nIt can take up to 3 weeks from the date you filed your \namended return for it to show up in our system, and \nprocessing it can take up to 16 weeks.\nUnderstanding an IRS notice or letter you’ve received. \nGo to IRS.gov/Notices to find additional information about \nresponding to an IRS notice or letter.\nResponding to an IRS notice or letter. You can now \nupload responses to all notices and letters using the \nDocument Upload Tool. For notices that require additional \naction, taxpayers will be redirected appropriately on IRS.gov \nto take further action. To learn more about the tool, go to \nIRS.gov/Upload.\nNote. You can use Schedule LEP (Form 1040), Request for \nChange in Language Preference, to state a preference to \nreceive notices, letters, or other written communications from \nthe IRS in an alternative language. You may not immediately \nreceive written communications in the requested language. \nThe IRS’s commitment to LEP taxpayers is part of a \nmulti-year timeline that is scheduled to begin providing \ntranslations in 2023. You will continue to receive \ncommunications, including notices and letters in English until \nthey are translated to your preferred language.\nContacting your local IRS office. Keep in mind, many \nquestions can be answered on IRS.gov without visiting a \nTAC. Go to IRS.gov/LetUsHelp for the topics people ask \nabout most. If you still need help, TACs provide tax help when \na tax issue can’t be handled online or by phone. All TACs \nnow provide service by appointment so you’ll know in \nCAUTION\n!\n12\nInstructions for Form 2290 (Rev. 7-2024)\n", "advance that you can get the service you need without long \nwait times. Before you visit, go to IRS.gov/TACLocator to find \nthe nearest TAC and to check hours, available services, and \nappointment options. Or, on the IRS2Go app, under the Stay \nConnected tab, choose the Contact Us option and click on \n“Local Offices.”\nThe Taxpayer Advocate Service (TAS) Is Here To \nHelp You\nWhat Is TAS?\nTAS is an independent organization within the IRS that \nhelps taxpayers and protects taxpayer rights. Their job is to \nensure that every taxpayer is treated fairly and that you know \nand understand your rights under the Taxpayer Bill of Rights.\nHow Can You Learn About Your Taxpayer Rights?\nThe Taxpayer Bill of Rights describes 10 basic rights that all \ntaxpayers have when dealing with the IRS. Go to \nTaxpayerAdvocate.IRS.gov to help you understand what \nthese rights mean to you and how they apply. These are your \nrights. Know them. Use them.\nWhat Can TAS Do for You?\nTAS can help you resolve problems that you can’t resolve \nwith the IRS. And their service is free. If you qualify for their \nassistance, you will be assigned to one advocate who will \nwork with you throughout the process and will do everything \npossible to resolve your issue. TAS can help you if:\n• Your problem is causing financial difficulty for you, your \nfamily, or your business;\n• You face (or your business is facing) an immediate threat \nof adverse action; or\n• You’ve tried repeatedly to contact the IRS but no one has \nresponded, or the IRS hasn’t responded by the date \npromised.\nHow Can You Reach TAS?\nTAS has offices in every state, the District of Columbia, and \nPuerto Rico. Your local advocate’s number is in your local \ndirectory and at TaxpayerAdvocate.IRS.gov/Contact-Us. You \ncan also call them at 877-777-4778.\nHow Else Does TAS Help Taxpayers?\nTAS works to resolve large-scale problems that affect many \ntaxpayers. If you know of one of these broad issues, report it \nto them at IRS.gov/SAMS. Be sure to not include any \npersonal taxpayer information.\nLow Income Taxpayer Clinics (LITCs)\nLITCs are independent from the IRS. LITCs represent \nindividuals whose income is below a certain level and need \nto resolve tax problems with the IRS, such as audits, appeals, \nand tax collection disputes. In addition, LITCs can provide \ninformation about taxpayer rights and responsibilities in \ndifferent languages for individuals who speak English as a \nsecond language. Services are offered for free or a small fee \nfor eligible taxpayers. To find an LITC near you, go to \nTaxpayerAdvocate.IRS.gov/about-us/Low-Income-Taxpayer-\nClinics-LITC or see IRS Pub. 4134, Low Income Taxpayer \nClinic List.\nPrivacy Act and Paperwork Reduction Act Notice. We \nask for the information on this form to carry out the Internal \nRevenue laws of the United States. Section 4481 requires \nthat the use of certain types of highway motor vehicles be \ntaxed. Form 2290 is used to determine the amount of tax you \nowe. Sections 6011 and 6109 require you to provide the \nrequested information, including your identifying number. \nRoutine uses of this information include giving it to the \nDepartment of Justice for civil and criminal litigation, and to \ncities, states, the District of Columbia, and U.S. \ncommonwealths and territories for use in administering their \ntax laws. We may also disclose this information to other \ncountries under a tax treaty, to federal and state agencies to \nenforce federal nontax criminal laws, or to federal law \nenforcement and intelligence agencies to combat terrorism. \nFailure to provide this information in a timely manner, or \nproviding false information, may subject you to penalties.\nYou aren’t required to provide the information requested \non a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. Books \nor records relating to a form or its instructions must be \nretained as long as their contents may become material in the \nadministration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by \nsection 6103.\nThe time needed to complete and file Form 2290 and \nSchedule 1 will vary depending on individual circumstances. \nThe estimated average time is Recordkeeping, 41 hr., 22 \nmin.; Learning about the law or the form, 24 min.; \nPreparing, copying, assembling, and sending the form \nto the IRS, 1 hr., 5 min.\nWe welcome your comments and suggestions. You can \nsend us comments through IRS.gov/FormComments. Or you \ncan write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nDon’t send Form 2290 to this address. Instead, see Where To \nFile, earlier.\nAlthough we can’t respond individually to each comment \nreceived, we do appreciate your feedback and will consider \nyour comments as we revise our tax forms, instructions, and \npublications.\nInstructions for Form 2290 (Rev. 7-2024)\n13\n", "Partial-Period Tax Tables (for vehicles first used after July of the period)\n• Find the category line for the vehicle in Table I or Table II. The categories are listed in the Tax Computation table on Form \n2290, page 2.\n• Find the month the vehicle was first used on public highways.\n• Read down the column. The amount where the category line and the month column meet is the tax due.\n• Enter the amount on Form 2290, page 2, column (2).\nTable I\nVehicles Except Logging (enter in column (2)(a))\nCATEGORY\nAUG (11)\nSEP (10)\nOCT (9)\nNOV (8)\nDEC (7)\nJAN (6)\nFEB (5)\nMAR (4)\nAPR (3)\nMAY (2)\nJUNE (1)\nA\n$ 91.67\n$ 83.33\n$ 75.00\n$ 66.67\n$ 58.33\n$ 50.00\n$ 41.67\n$ 33.33\n$ 25.00\n$ 16.67\n$ 8.33\nB\n111.83\n101.67\n91.50\n81.33\n71.17\n61.00\n50.83\n40.67\n30.50\n20.33\n10.17\nC\n132.00\n120.00\n108.00\n96.00\n84.00\n72.00\n60.00\n48.00\n36.00\n24.00\n12.00\nD\n152.17\n138.33\n124.50\n110.67\n96.83\n83.00\n69.17\n55.33\n41.50\n27.67\n13.83\nE\n172.33\n156.67\n141.00\n125.33\n109.67\n94.00\n78.33\n62.67\n47.00\n31.33\n15.67\nF\n192.50\n175.00\n157.50\n140.00\n122.50\n105.00\n87.50\n70.00\n52.50\n35.00\n17.50\nG\n212.67\n193.33\n174.00\n154.67\n135.33\n116.00\n96.67\n77.33\n58.00\n38.67\n19.33\nH\n232.83\n211.67\n190.50\n169.33\n148.17\n127.00\n105.83\n84.67\n63.50\n42.33\n21.17\nI\n253.00\n230.00\n207.00\n184.00\n161.00\n138.00\n115.00\n92.00\n69.00\n46.00\n23.00\nJ\n273.17\n248.33\n223.50\n198.67\n173.83\n149.00\n124.17\n99.33\n74.50\n49.67\n24.83\nK\n293.33\n266.67\n240.00\n213.33\n186.67\n160.00\n133.33\n106.67\n80.00\n53.33\n26.67\nL\n313.50\n285.00\n256.50\n228.00\n199.50\n171.00\n142.50\n114.00\n85.50\n57.00\n28.50\nM\n333.67\n303.33\n273.00\n242.67\n212.33\n182.00\n151.67\n121.33\n91.00\n60.67\n30.33\nN\n353.83\n321.67\n289.50\n257.33\n225.17\n193.00\n160.83\n128.67\n96.50\n64.33\n32.17\nO\n374.00\n340.00\n306.00\n272.00\n238.00\n204.00\n170.00\n136.00\n102.00\n68.00\n34.00\nP\n394.17\n358.33\n322.50\n286.67\n250.83\n215.00\n179.17\n143.33\n107.50\n71.67\n35.83\nQ\n414.33\n376.67\n339.00\n301.33\n263.67\n226.00\n188.33\n150.67\n113.00\n75.33\n37.67\nR\n434.50\n395.00\n355.50\n316.00\n276.50\n237.00\n197.50\n158.00\n118.50\n79.00\n39.50\nS\n454.67\n413.33\n372.00\n330.67\n289.33\n248.00\n206.67\n165.33\n124.00\n82.67\n41.33\nT\n474.83\n431.67\n388.50\n345.33\n302.17\n259.00\n215.83\n172.67\n129.50\n86.33\n43.17\nU\n495.00\n450.00\n405.00\n360.00\n315.00\n270.00\n225.00\n180.00\n135.00\n90.00\n45.00\nV\n504.17\n458.33\n412.50\n366.67\n320.83\n275.00\n229.17\n183.33\n137.50\n91.67\n45.83\nTable II\nLogging Vehicles (enter in column (2)(b))\nA\n$ 68.75\n$ 62.49\n$ 56.25\n$ 50.00\n$ 43.74\n$ 37.50\n$ 31.25\n$ 24.99\n$ 18.75\n$ 12.50\n$ 6.24\nB\n83.87\n76.25\n68.62\n60.99\n53.37\n45.75\n38.12\n30.50\n22.87\n15.24\n7.62\nC\n99.00\n90.00\n81.00\n72.00\n63.00\n54.00\n45.00\n36.00\n27.00\n18.00\n9.00\nD\n114.12\n103.74\n93.37\n83.00\n72.62\n62.25\n51.87\n41.49\n31.12\n20.75\n10.37\nE\n129.24\n117.50\n105.75\n93.99\n82.25\n70.50\n58.74\n47.00\n35.25\n23.49\n11.75\nF\n144.37\n131.25\n118.12\n105.00\n91.87\n78.75\n65.62\n52.50\n39.37\n26.25\n13.12\nG\n159.50\n144.99\n130.50\n116.00\n101.49\n87.00\n72.50\n57.99\n43.50\n29.00\n14.49\nH\n174.62\n158.75\n142.87\n126.99\n111.12\n95.25\n79.37\n63.50\n47.62\n31.74\n15.87\nI\n189.75\n172.50\n155.25\n138.00\n120.75\n103.50\n86.25\n69.00\n51.75\n34.50\n17.25\nJ\n204.87\n186.24\n167.62\n149.00\n130.37\n111.75\n93.12\n74.49\n55.87\n37.25\n18.62\nK\n219.99\n200.00\n180.00\n159.99\n140.00\n120.00\n99.99\n80.00\n60.00\n39.99\n20.00\nL\n235.12\n213.75\n192.37\n171.00\n149.62\n128.25\n106.87\n85.50\n64.12\n42.75\n21.37\nM\n250.25\n227.49\n204.75\n182.00\n159.24\n136.50\n113.75\n90.99\n68.25\n45.50\n22.74\nN\n265.37\n241.25\n217.12\n192.99\n168.87\n144.75\n120.62\n96.50\n72.37\n48.24\n24.12\nO\n280.50\n255.00\n229.50\n204.00\n178.50\n153.00\n127.50\n102.00\n76.50\n51.00\n25.50\nP\n295.62\n268.74\n241.87\n215.00\n188.12\n161.25\n134.37\n107.49\n80.62\n53.75\n26.87\nQ\n310.74\n282.50\n254.25\n225.99\n197.75\n169.50\n141.24\n113.00\n84.75\n56.49\n28.25\nR\n325.87\n296.25\n266.62\n237.00\n207.37\n177.75\n148.12\n118.50\n88.87\n59.25\n29.62\nS\n341.00\n309.99\n279.00\n248.00\n216.99\n186.00\n155.00\n123.99\n93.00\n62.00\n30.99\nT\n356.12\n323.75\n291.37\n258.99\n226.62\n194.25\n161.87\n129.50\n97.12\n64.74\n32.37\nU\n371.25\n337.50\n303.75\n270.00\n236.25\n202.50\n168.75\n135.00\n101.25\n67.50\n33.75\nV\n378.12\n343.74\n309.37\n275.00\n240.62\n206.25\n171.87\n137.49\n103.12\n68.75\n34.37\n14\n" ]
p5951sp.pdf	0324 Publ 5951 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5951sp.pdf	[ "Formulario 1099-K del IRS\nMITO vs HECHO \nPublication 5951(sp) (3-2024) Catalog Number 95059P Department of the Treasury Internal Revenue Service www.irs.gov\nMito\nHecho\nLa gente recibirá un Formulario \n1099-K de amigos y familiares que \nles envíen pagos personales.\nLos pagos de amigos y familiares por lo general no deben declararse en el Formulario 1099-K. \nEl Formulario reporta pagos por bienes o servicios y no debe reportar pagos personales como \nrenta, cenas, viajes y otros regalos o reembolsos, sin importar la cantidad. Generalmente, en \nlas aplicaciones de pago, la configuración predeterminada es la de pagos personales, a menos \nque el que envía el pago designe que está comprando bienes o servicios, o que se trate de una \ncuenta comercial designada. \nSi el contribuyente no ha recibido \nel Formulario 1099-K, no tiene que \ndeclarar sus ingresos.\nSegún la ley federal, todos los ingresos están sujetos a impuestos a menos que estén específi\ncamente excluidos por la legislación tributaria. Los contribuyentes deben declarar todas las \nganancias derivadas de la venta de bienes o servicios, independientemente de si reciben un \nFormulario 1099-K.\nPersonas no recibirán el Formulario \n1099-K si han vendido bienes o \nprestado servicios por debajo del \numbral actual de declaración.\nLas empresas pueden seguir enviando el Formulario 1099-K para los pagos de bienes o \nservicios que sean inferiores al umbral de declaración. Esto puede deberse a varios factores. \nPor ejemplo, si el dueño de la cuenta está sujeto a una retención adicional o si su estado tiene \nun umbral de declaración más bajo.\nLos contribuyentes deben pagar \nimpuestos sobre la cantidad \ndeclarada en el Formulario 1099-K.\nEl formulario indica la cantidad bruta o total de los pagos que las personas han recibido \npor aplicación o lugar de venta. Sólo porque un pago aparezca en el Formulario 1099-K no \nsignifica que esté sujeto a impuestos. Los contribuyentes tendrán que utilizar la información \ndel Formulario 1099-K y otros registros para determinar su deuda tributaria actual cuando \npresenten su declaración de impuestos. Ver IRS.gov/1099khelp.\nLos contribuyentes sólo pueden \nobtener un 1099-K si dirigen un \nnegocio.\nLos contribuyentes pueden obtener un Formulario 1099-K de aplicaciones de pago o mercados \nen línea que utilizaron para vender bienes o servicios, o aceptaron pagos con tarjeta bancaria. \nConsulte las preguntas frecuentes sobre el Formulario 1099-K para obtener más información en \nIRS.gov/1099kfaq.\nLos contribuyentes no tienen que \nhacer nada con su Formulario \n1099-K. \nLos contribuyentes deben utilizar la información del Formulario 1099-K junto con sus otros \nregistros tributarios para determinar los impuestos correctos que deben cuando declaren sus \nimpuestos.\nLas personas que reciben un Formulario 1099-K cuando no deberían haberlo recibido deben seguir los pasos IRS.gov/1099khelp.\nEncuentre información y recursos en IRS.gov \nEl IRS tiene varios recursos para ayudar \na la gente a entender su formulario y \ndeclarar sus impuestos correctamente. \nAprenda más; IRS.gov/1099k, \nIRS.gov/1099khelp and \nIRS.gov/1099kfaq\n \nirs.gov/1099khelp\n" ]
p5349sp.pdf	1123 Publ 5349 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5349sp.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nLA PLANIFICACIÓN \nTRIBUTARIA DURANTE \nTODO EL AÑO ES PARA TODOS \nÚnicamente porque presentó su declaración de \nimpuestos, no significa que usted no tiene que pensar \nen los impuestos por el resto del año. Lo que realice \ndurante el año puede afectar a cualquier impuesto que \nusted pueda adeudar o el reembolso que pueda esperar \nel próximo año. \nVerifique su retención de impuestos durante \ntodo el año \nDebido a que los impuestos federales operan sobre la base de \npague según gane, usted debe pagar la mayor parte de sus \nimpuestos durante el año a medida que gane los ingresos. Si no \npaga sus impuestos mediante la retención, o no paga suficientes \nimpuestos de esa manera, es posible que usted tenga que pagar \nlos impuestos estimados. Es una buena idea asegurarse de que \nno le retengan muy pocos impuestos, lo que podría resultar en \nun reembolso menor de lo esperado o incluso en una factura \nde impuestos. O, tal vez desee verificar que no le retengan \ndemasiados impuestos, si el tener ese dinero adicional en cada \ncheque de pago le sería más útil que obtener un reembolso \nmayor cuando presente su declaración de impuestos. Utilice el \nEstimador de Retención de Impuestos del IRS para verificar \nsu retención cuando ocurran cambios en la información personal \no financiera debido a un evento de la vida, como casarse o\ndivorciarse, tener un bebé o el obtener un aumento de sueldo\nen el trabajo. Usted tendrá que entregar a su empleador un\nFormulario W-4(SP) actualizado para cambiar la cantidad de\nimpuestos que se retienen de su cheque de pago.\nAlgunos contribuyentes ganan ingresos no sujetos a la retención. \nLos dueños de pequeñas empresas y las personas que trabajan \npor cuenta propia— incluidos los trabajadores de la economía \ncompartida—pueden tener que hacer pagos trimestrales de \nimpuestos estimados. \nOrganice sus registros tributarios \nDesarrolle un sistema de mantenimiento de registros— \nelectrónico o en papel— que mantenga reunida su información \nimportante. Agregue los registros de impuestos a los archivos \na medida que los reciba. Esto incluye los Formularios W-2 de \nfin de año de los empleadores, los Formularios 1099 de los \nbancos y otros pagadores, otros documentos de ingresos \ny registros de transacciones de moneda virtual. El tener los \nregistros organizados facilita la preparación de una declaración \nde impuestos. También puede ayudarle a descubrir posibles \ndeducciones o créditos pasados por alto. Notifique al IRS si su \ndirección cambia y notifique a la Administración del Seguro \nSocial acerca de un cambio de nombre legal, para evitar un \nretraso en la tramitación de su declaración de impuestos. \nVer la información de su cuenta en línea \nAcceda de manera segura a su cuenta de impuestos individual \nen línea en IRS.gov/cuenta para ver su saldo, realizar pagos, \nver pagos y los detalles del plan de pagos y más. \nRecursos del IRS disponibles en español, chino, \ncoreano, ruso, vietnamita y criollo haitiano \nSabemos que la información tributaria puede ser difícil de \nentender en cualquier idioma. Puede ser aún más difícil si esa \ninformación no se ofrece en el idioma que usted mejor conoce. \nEstamos traduciendo nuestros recursos tributarios a más \nidiomas. La página Permítanos ayudarle destaca los recursos \ndel IRS para los contribuyentes en siete idiomas. La agencia \ntambién está añadiendo información sobre los servicios de \ntraducción y otras opciones multilingües en los principales \navisos que se envían a los contribuyentes. Para obtener más \ninformación, consulte la página de Idiomas en \nIRS.gov/espanol. \nLos eventos de la vida pueden afectar sus \nimpuestos \nLos eventos de la vida, tales como comprar una casa, ir a la \nuniversidad o perder un trabajo, pueden hacerle elegible para \nciertos beneficios tributarios. Otras circunstancias, tales como \ncasarse o divorciarse, tener un hijo o experimentar la muerte \nde un cónyuge o un dependiente que reclama, también podrían \nafectar su elegibilidad para los beneficios tributarios y su \nestado civil para efectos de la declaración. Para obtener más \ninformación sobre cómo gestionar sus impuestos después de \nun evento de la vida, visite IRS.gov/lifeevents (en inglés). \nConozca cómo el ingreso bruto ajustado (AGI, \npor sus siglas en inglés) afecta sus impuestos \nSu AGI y la tasa impositiva son factores importantes para \ncalcular sus impuestos. El AGI es su ingreso de todas las \nfuentes, menos cualquier ajuste o deducción a su ingreso. En \ngeneral, cuanto mayor sea el AGI, mayor será la tasa impositiva \ny más los impuestos que usted pagará. La planificación \ntributaria puede incluir el realizar cambios durante el año que \npueden reducir su AGI. Existen varias maneras de reducir su \nAGI, incluida la aportación a una cuenta de jubilación, o a una \ncuenta de ahorros para la salud ambas en inglés, reclamar \nlos gastos de educador si es un educador calificado, y pagar \nlos intereses sobre los préstamos estudiantiles. \nPrepárese para reclamar créditos y \ndeducciones de impuestos \nEl ingreso tributable es lo que queda después de restar \ncualquier deducción, elegible, incluida su deducción \nestándar (en inglés), de su AGI. La mayoría de las personas \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n-\noptan por la deducción estándar, pero algunas pueden elegir \nel detallar las deducciones, porque podría reducir aún más \nsu ingreso tributable. Como regla general, si sus deducciones \ndetalladas son mayores que la deducción estándar, usted debe \ndetallarlas. Utilice el Asistente Tributario Interactivo para ver si \nel detallarlas es adecuado para usted. \nUsted puede calificar para los créditos tributarios, como el \nCrédito tributario por ingreso del trabajo, el Crédito por el \ncuidado de hijos menores y dependientes, el Crédito tributario \npor hijos, y el Crédito por otros dependientes (en inglés). \nLas familias con estudiantes pueden calificar para los Créditos \ntributarios por estudios para los estadounidenses (en inglés). \nEl reclamar correctamente estos créditos tributarios puede \nreducir los impuestos adeudados y aumentar los reembolsos, \npor lo que usted debe verificar si califica. Conserve los registros \nque muestren su elegibilidad para los créditos que reclama. Esto \nincluye las cartas de la agencia sobre los pagos de créditos por \nadelantado que usted recibe. \nNo pierda su reembolso por no presentar la \ndeclaración \nMuchas personas pueden perder su reembolso de impuestos \nsimplemente porque no presentaron una declaración de \nimpuestos federales sobre los ingresos. Por ley, ellos únicamente \ntienen un tiempo de tres años a partir de la fecha de vencimiento \noriginal, normalmente la fecha límite de abril, para reclamar sus \nreembolsos. Algunas personas pueden elegir no presentar una \ndeclaración de impuestos porque no ganaron suficiente dinero \npara estar obligados a presentarla (en inglés). Por lo general, \nno recibirán una multa si tienen derecho a un reembolso. Sin \nembargo, es posible que no reciban un reembolso si no \npresentan una declaración de impuestos. \nObtenga ayuda para presentar su declaración \nExisten varios tipos de preparadores de declaraciones de \nimpuestos, incluidos los contadores públicos certificados, \nagentes registrados, abogados y muchos otros que no tienen \nuna credencial profesional. La mayoría de los preparadores de \ndeclaraciones de impuestos proporcionan un servicio tributario \nexcepcional y profesional. Sin embargo, cada año, algunos \ncontribuyentes se ven perjudicados económicamente porque \neligen el preparador de declaraciones de impuestos equivocado. \nAsegúrese de consultar nuestros consejos para elegir un \npreparador de impuestos y cómo evitar los preparadores de \nimpuestos “fantasmas” poco éticos. \nAquellos que califiquen pueden obtener ayuda tributaria \ngratuita de voluntarios certificados por el IRS mediante el \nprograma de Asistencia Voluntaria al Contribuyente con los \nImpuestos sobre los Ingresos (VITA, por sus siglas en inglés) o el \nAsesoramiento Tributario para los Ancianos (TCE, por sus siglas \nen inglés). Los servicios de VITA/TCE no sólo son gratuitos, \nsino que también son una fuente confiable para preparar las \ndeclaraciones de impuestos. \nPermanecer en contacto con el IRS \nLa página web oficial del IRS es IRS.gov/espanol. Siga al IRS \nen Twitter, Facebook, LinkedIn e Instagram para obtener las \nactualizaciones más recientes sobre los cambios tributarios, \nalertas de estafas, iniciativas, productos y servicios. Vea \nlos videos YouTube del IRS y subscríbase a los boletines \nelectrónicos del IRS. Descargue la aplicación móvil IRS2Go \npara verificar rápidamente el estado de su reembolso, realizar un \npago y obtener consejos sobre impuestos. \nLista de verificación para la preparación de \nimpuestos \nReúna los siguientes elementos antes de presentar su \ndeclaración de impuestos \n Números de Seguro Social para usted, su cónyuge y \ndependientes o números de identificación personal del \ncontribuyente si usted, su cónyuge o sus dependientes no \ntienen un número de Seguro Social\n Fechas de nacimiento de usted, su cónyuge y \ndependientes enumerados en la declaración de impuestos\n Comprobantes de salarios y ganancias (Formularios W-2, \nW-2G, 1099-R, 1099-Misc) de todos sus empleadores, \nagencias emisoras o pagadores, incluido el Formulario \n1099-G, \n Certain Government Payments (Ciertos pagos \ngubernamentales, en inglés), por cualquier compensación \npor desempleo tributable\n Formularios 1099 de comprobantes sobre intereses y \ndividendos de los bancos y otros pagadores\n Una copia de las declaraciones de impuestos federales y \nestatales del año pasado \n Números de ruta y cuenta de la cuenta bancaria para el \ndepósito directo\n Total pagado por los gastos de guardería o cuidado de \ndependientes y el número de identificación tributaria \ndel proveedor de la guardería o cuidado, tales como el \nnúmero de Seguro Social o el número de identificación del \nempleador del negocio \n Formulario 1095-A, Health Insurance Marketplace \nStatement (Declaración del mercado de seguros de la \nsalud, en inglés)\n Correspondencia del \n IRS incluyendo los avisos, cartas y \nformularios relacionados con ajustes, pagos y su \n IP PIN \nactual.\nSi usted no tiene una cuenta, obtenga la \nbancarización para agilizar los reembolsos con \nel depósito direct o \nEl Depósito directo le proporciona más rápido acceso a su \nreembolso que un cheque en papel. ¿No tiene una cuenta \nbancaria? Infórmese sobre cómo abrir una cuenta en línea en \nun banco asegurado por la Corporación Federal de Seguros \nde Depósitos (FDIC, por sus siglas en inglés) o mediante \nla herramienta localizadora de Cooperativas Nacionales \nde Crédito y Ahorro (en inglés). Si usted es un veterano, \nconsulte el Programa bancario de beneficios para veteranos \n(VBBP, por sus siglas en inglés) para acceder a los servicios \nfinancieros en los bancos participantes. \nPreparación en caso de desastres \nLos contribuyentes deben colocar los documentos originales, \ntales como las declaraciones de impuestos, actas de \nnacimiento, escrituras, títulos y pólizas de seguro, dentro de \ncontenedores impermeables en un espacio seguro. Los \nduplicados de estos documentos deben mantenerse con una \npersona de confianza fuera del área del contribuyente. El \nescanearlos para el almacenamiento de respaldo electrónico, \nes otra opción que proporciona seguridad y portabilidad. Las \nfotos o videos actuales del contenido de una casa, pueden \nayudar a respaldar las reclamaciones de seguros o beneficios \ntributarios después de un desastre. Los registros de pérdidas \npor desastres en la Publicación 584(SP) del IRS, pueden \nayudar a compilar estas listas. \nPublication 5349 sp (Rev. 11-2023) Catalog Number 93483Z Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5967sp.pdf	0524 Publ 5967 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5967sp.pdf	[ " \nInformación importante para consumidores \n¿NO SABE POR DÓNDE COMENZAR? \nConsidere una auditoria energética para el \nhogar. Los contribuyentes pueden ahorrar \n30% (hasta $150) en una auditoria energética \nrealizada por un auditor certificado. El informe \nescrito puede ayudarle a identificar mejoras \nen el hogar que ahorren costos y energía. \nCrédito para mejoras de \neficiencia energética en \nel hogar (25C) \nLa siguiente información aplica para el año \ncalendario 2024. Para más información, visite \nIRS.gov/HomeEnergy. \n¿Sabía que podría ahorrar dinero en sus facturas de servicios públicos y recibir un crédito \ntributario para ciertas mejoras de eficiencia energética en el hogar? \nEl monto máximo del crédito es el 30% del \ncosto de mejoras energéticamente eficientes \ncalificadas para el hogar, hasta ciertos límites \nanuales para cada tipo de mejora. Más \ndetalles acerca de los límites para mejoras \nespecíficas y las categorías de mejoras se \npueden encontrar en la columna a la derecha. \nEl total del crédito anual que se puede \nreclamar es de $3,200. \nNota: El crédito puede cubrir tanto los \ncostos de compra e instalación de bombas \nde calor, unidades de aire acondicionado \nenergéticamente eficientes, hornos/ calderas, \ncalentadores de agua, estufas/calderas de \nbiomasa y actualizaciones de paneles /placas \nde circuitos eléctricos. Para componentes de \nenvolvente de edificios (aislamiento, puertas, \nventanas, claraboyas), solo se puede cubrir \nla compra. Puede resultar útil solicitar una \nfactura o un recibo detallado a su contratista/ \ninstalador. \nMonto de límites anuales del crédito \n$2,000 (para bombas de calor, bombas de \ncalor de calentadores de agua, estufas/ \ncalderas de biomasa) \n• $2,000: bombas de calor\n• $2,000: bomba calentadores de agua\n• $2,000: estufas/calderas de biomasa\n$1,200 (para otras mejoras del hogar) \n• $600: unidades de aire acondicionado \neficientes \n• $600: hornos/calderas eficientes\n• $600: bomba calentadores de agua \neficiente \n• $600: actualizaciones de paneles/\n• placas de circuitos eléctricos\n• $1,200: aislamiento/sellador de aire\n• $500: puertas exteriores ($250 cada una)\n• $600: ventanas exteriores/tragaluces\n• $150: auditorias energéticas del hogar\n$3,200 (en total, sin límite de por vida) \nAislamiento, puertas exteriores, ventanas \nexteriores y tragaluces debe ser instalado \nen la residencia principal del contribuyente, \nque debe ser propiedad del contribuyente. \nOtras mejoras al hogar podrían instalarse \nen cualquier residencia usada por el \ncontribuyente, y el contribuyente puede ser un \narrendatario. Los arrendadores que no sean \ntambién residentes de la vivienda no podrán \nreclamar este crédito. \nNota: El Crédito para mejoras de eficiencia \nenergética en el hogar no se puede aplicar a \nconstrucciones nuevas. \nEJEMPLO \nBomba calentador de agua \n$2,250 \nMano de obra/instalación \n$750 \nCosto total \n$3,000 \nCrédito tributario (30% de \n$900 \ncosto) \nCosto menos el crédito \n$2,100 \nObtenga más información \nacerca de los créditos \ntributarios para la energía \ndel hogar y la Ley de \nReducción de la Inflación en \nIRS.gov/HomeEnergy. \nPara reclamar el crédito, los contribuyentes deben presentar el Formulario 5695 \ndel IRS \nLos contribuyentes individuales pueden reclamar el crédito independientemente de su nivel de \ningresos, pero deben adeudar impuestos para poder presentar un reclamo, y el monto reclamado \nse limita a la obligación tributaria del contribuyente. Cualquier crédito no usado no puede \ntransferirse. \nPara ser elegible, las mejoras deben cumplir con los siguientes criterios \n• Bombas de calor, sistemas de bomba de calor, calentadores de agua, unidades de aire\nacondicionado eficientes, y hornos/calderas eficientes deben cumplir con el Consorcio para\nenergía eficiente (CEE) del nivel de eficiencia más alto, sin incluir ningún nivel avanzado.\n• Las estufas/calderas de biomasa deben tener un índice de eficiencia térmico de al menos el\n75% (medido por el poder calorífico superior del combustible).\n• Las puertas exteriores deben cumplir con los requisitos de ENERGY STAR y las ventanas\nexteriores y tragaluces deben cumplir con el requisito ENERGY STAR más eficiente. Obtenga\nmás información acerca de los productos calificados y posibles reembolsos para su área en\nEnergyStar.gov/windows.\n• El aire sellado debe ser instalado de acuerdo con los estándares de Energy Conservation\nCode.\n• Los paneles deben instalarse de acuerdo con el National Electric Code y tener una\ncapacidad de carga de al menos 200 amperios. Debe permitir la instalación y el uso de otros\ncomponentes del envolvente del edificio o propiedades energéticas.\nPublication 5967 (sp) (5-2024) Catalog Number 94995G Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
f720.pdf	0624 Form 720 (PDF)	https://www.irs.gov/pub/irs-pdf/f720.pdf	[ "Form 720\n(Rev. June 2024)\nDepartment of the Treasury \nInternal Revenue Service \nQuarterly Federal Excise Tax Return\n See the Instructions for Form 720.\nGo to www.irs.gov/Form720 for instructions and the latest information.\nOMB No. 1545-0023\nCheck here if: \nFinal return \nAddress change \nName \nQuarter ending \nNumber, street, and room or suite no. \n(If you have a P.O. box, see the instructions.) \nCity or town, state or province, country, and ZIP or foreign postal code\nEmployer identification number \nFOR IRS USE ONLY \nT \nFF \nFD \nFP \nI \nT \nPart I \nIRS No. Environmental Taxes (attach Form 6627; ODCs are ozone-depleting chemicals) \nTax \nIRS No. \n53\nDomestic petroleum superfund tax\n53\n18 \nDomestic petroleum oil spill tax\n18\n16 \nImported petroleum products superfund tax\n16\n21\nImported petroleum products oil spill tax\n21\n54\nChemicals (other than ODCs)\n54\n17 \nImported chemical substances\n17\n98 \nODCs\n98 \n19 \nODC tax on imported products \n19 \n \nCommunications and Air Transportation Taxes (see instructions)\nTax \n \n22 \nLocal telephone service and teletypewriter exchange service \n22 \n26 \nTransportation of persons by air\n26 \n28 \nTransportation of property by air\n28 \n27 \nUse of international air travel facilities\n27 \n \nFuel Taxes \nNumber of gallons \nRate \nTax \n \n \n(a) Diesel, tax on removal at terminal rack \n$.244\n60 \n(b) Diesel, tax on taxable events other than removal at terminal rack\n.244\n60 \n \n(c) Diesel, tax on sale or removal of biodiesel mixture \n(not at terminal rack)\n.244\n104 \nDiesel-water fuel emulsion \n.198\n104 \n105 \nDyed diesel, LUST tax \n.001\n105 \n107 \nDyed kerosene, LUST tax \n.001\n107 \n119 \nLUST tax, other exempt removals (see instructions) \n.001\n119 \n35 \n(a) Kerosene, tax on removal at terminal rack (see instructions) \n.244\n \n(b) Kerosene, tax on taxable events other than removal at terminal rack \n.244\n35 \n69 \nKerosene for use in aviation (see instructions) \n.219\n69 \n77 \nKerosene for use in commercial aviation (other than foreign trade) \n.044\n77 \n111 \nKerosene for use in aviation, LUST tax on nontaxable uses \n.001\n111 \n79 \nOther fuels (see instructions) \n79 \n62 \n(a) Gasoline, tax on removal at terminal rack \n.184\n (b) Gasoline, tax on taxable events other than removal at terminal rack \n.184\n62 \n13 \nAny liquid fuel used in a fractional ownership program aircraft \n(see instructions)\n.141\n13\n14 \nAviation gasoline* \n.194\n14 \n112 \nLiquefied petroleum gas (LPG) (see instructions)\n.183\n112 \n118 \n“P Series” fuels \n.184\n118 \n120 \nCompressed natural gas (CNG) (see instructions)\n.183\n120 \n121 \nLiquefied hydrogen \n.184\n121 \n122\nFischer-Tropsch process liquid fuel from coal (including peat)\n.244\n122 \n123 \nLiquid fuel derived from biomass \n.244\n123 \n124 \nLiquefied natural gas (LNG) (see instructions)\n.243\n124 \n}\n}\n}\n* See instructions to ensure correct rate. \nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. \nCat. No. 10175Y \nForm 720 (Rev. 6-2024)\n", "Form 720 (Rev. 6-2024) \nPage 2 \nIRS No. \nRate \nTax \nIRS No. \n33 \nRetail Tax—Truck, trailer, and semitrailer chassis and bodies, and tractor\n12% of sales price\n33\n \nShip Passenger Tax \nNumber of persons \nRate \nTax \n \n29 \nTransportation by water \n$3 per person\n29 \n \nOther Excise Tax \nAmount of obligations \nRate \nTax \n \n31 \nObligations not in registered form \n$.01\n31 \n \nForeign Insurance Taxes—Policies issued by foreign insurers\nPremiums paid \nRate \nTax \nIRS No. \n \nCasualty insurance and indemnity bonds \n$.04\n30 \nLife insurance, sickness and accident policies, and annuity \ncontracts \n.01\n30 \n \nReinsurance \n.01 }\n \nManufacturer’s Taxes \nNumber of tons \nSales price \n \n \n \n36 \nCoal—Underground mined \n$1.10 per ton\n36 \n37 \n4.4% of sales price\n37 \n38 \nCoal—Surface mined \n$.55 per ton\n38\n39 \n4.4% of sales price\n39 \n \nNumber of tires \nTax \nIRS No. \n108 \nTaxable tires other than bias ply or super single tires \n108 \n109 \nTaxable bias ply or super single tires (other than super single tires designed for steering) \n109 \n113 \nTaxable tires, super single tires designed for steering \n113 \n40 \nGas guzzler tax. Attach Form 6197. Check if one-time filing .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n40 \n97 \nVaccines (see instructions) \n97 \nReserved for future use\nSales price\n2.3% of sales price\n1 \nTotal. Add all amounts in Part I. Complete Schedule A unless one-time filing \n.\n.\n.\n.\n.\n.\n. $ \nPart II \n}\nIRS No. \nPatient-Centered Outcomes Research Fee (see \ninstructions)\n(a) Avg. number \nof lives covered \n(see inst.)\n(b) Rate for \navg. \ncovered life\n(c) Fee (see \ninstructions)\nTax \nIRS No. \nSpecified health insurance policies\n(a) With a policy year ending before October 1, 2023\n$3.00\n \n(b) With a policy year ending on or after October 1, 2023, \nand before October 1, 2024\n$3.22\n133\nApplicable self-insured health plans\n \n133\n(c) With a plan year ending before October 1, 2023\n$3.00\n \n(d) With a plan year ending on or after October 1, 2023, \nand before October 1, 2024\n$3.22\n \n \nRate\nTax\n \n41 \nSport fishing equipment (other than fishing rods and fishing poles) \n10% of sales price\n41\n110 \nFishing rods and fishing poles (limits apply, see instructions) \n10% of sales price\n110 \n42 \nElectric outboard motors \n3% of sales price\n42 \n114 \nFishing tackle boxes \n3% of sales price\n114 \n44 \nBows, quivers, broadheads, and points \n11% of sales price\n44 \n106 \nArrow shafts \n$.62 per shaft\n106 \n140 \nIndoor tanning services\n10% of amount paid\n140\n \nNumber of gallons \nRate\nTax\n \n64 \nInland waterways fuel use tax \n$.29\n64 \n125 \nLUST tax on inland waterways fuel use (see instructions) \n.001\n125 \n51 \nSection 40 fuels (see instructions)\n51 \n117 \nBiodiesel sold as but not used as fuel \n117 \n20 \nFloor stocks tax—Ozone-depleting chemicals. Attach Form 6627. \n20 \n150\nRepurchase of corporate stock. Attach Form 7208. \n150\n142\nSales of designated drugs during statutory periods. \n142\n2 \nTotal. Add all amounts in Part II\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$ \nForm 720 (Rev. 6-2024)\n", "Form 720 (Rev. 6-2024) \nPage 3 \nPart III \n3 \nTotal tax. Add Part I, line 1, and Part II, line 2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nClaims (see instructions; complete Schedule C) .\n.\n.\n.\n.\n.\n.\n.\n4 \n5 \nDeposits made for the quarter .\n.\n.\n.\n.\n5 \nCheck here if you used the safe harbor rule to make your deposits. \n6 \nOverpayment from previous quarters .\n.\n.\n6 \n7 \nEnter the amount from Form 720-X included \non line 6, if any .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nAdd lines 5 and 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \n9 \nAdd lines 4 and 8 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10 \nBalance Due. If line 3 is greater than line 9, enter the difference. Pay the full amount with the return. (See instructions.) \n10 \n11 \nOverpayment. If line 9 is greater than line 3, enter the difference. Check if you want the \noverpayment: \nApplied to your next return, or \nRefunded to you. \n11 \nThird Party \nDesignee \nDo you want to allow another person to discuss this return with the IRS? (See instructions.) \nYes. Complete the following. \nNo \nDesignee’s name \nPhone no.\nPersonal identification number (PIN)\nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is \ntrue, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. \nSignature \nType or print name below signature \nDate \nTitle \nTelephone number \nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name \nFirm’s address\nFirm’s EIN \nPhone no.\nForm 720 (Rev. 6-2024)\n", "Form 720 (Rev. 6-2024) \nPage 4 \nSchedule A \nExcise Tax Liability (see instructions) \nNote: You must complete Schedule A if you have a liability for any tax in Part I of Form 720. Don’t complete Schedule A for \nPart II taxes or for a one-time filing of the gas guzzler tax. \n1 Regular method taxes \n(a) Record of Net \nTax Liability \nPeriod \n1st–15th day \n16th–last day \n \n \n \nFirst month \nA \nB \nSecond month \nC \nD \nThird month \nE \nF \nSpecial rule for September* .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n G \n(b) Net liability for regular method taxes. Add the amounts for each semimonthly period. \n2 Alternative method taxes (IRS Nos. 22, 26, 28, and 27) \n(a) Record of Taxes \nConsidered as \nCollected\nPeriod \n1st–15th day \n16th–last day \n \n \n \nFirst month \nM\nN\nSecond month \nO\nP\nThird month \nQ\nR\nSpecial rule for September* .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n S\n(b) Alternative method taxes. Add the amounts for each semimonthly period.\n* Complete only as instructed (see instructions). \nSchedule T \nTwo-Party Exchange Information Reporting (see instructions) \nFuel \nNumber of gallons \nDiesel fuel, gallons received in a two-party exchange within a terminal, included \non Form 720, IRS No. 60(a) \nDiesel fuel, gallons delivered in a two-party exchange within a terminal \nKerosene, gallons received in a two-party exchange within a terminal, included \non Form 720, IRS No. 35(a), 69, 77, or 111 \nKerosene, gallons delivered in a two-party exchange within a terminal \nGasoline, gallons received in a two-party exchange within a terminal, included \non Form 720, IRS No. 62(a) \nGasoline, gallons delivered in a two-party exchange within a terminal \nAviation gasoline, gallons received in a two-party exchange within a terminal, included \non Form 720, IRS No. 14 \nAviation gasoline, gallons delivered in a two-party exchange within a terminal \nForm 720 (Rev. 6-2024) \n", "Form 720 (Rev. 6-2024) \nPage 5 \nSchedule C \nClaims \nMonth your income tax year ends\n• Complete Schedule C for claims only if you are reporting liability in Part I or II of Form 720. \n• Attach a statement explaining each claim as required. Include your name and EIN on the statement. (See instructions.) \nCaution: Claimant has the name and address of the person(s) who sold the fuel to the claimant, the dates of purchase, and if \nexported, the required proof of export. For claims on lines 1a and 2b (type of use 13 and 14), 3c, 4b, and 5, claimant hasn’t waived \nthe right to make the claim. \n1 \nNontaxable Use of Gasoline \nNote: CRN is credit reference number.\nPeriod of claim\nType of use \nRate \nGallons \nAmount of claim \nCRN \na Gasoline (see Caution above line 1) \n$.183\n$ \n362\nb Exported (see Caution above line 1) \n.184\n411\n2 \nNontaxable Use of Aviation Gasoline \nPeriod of claim \nType of use \nRate \nGallons \nAmount of claim \nCRN \na Used in commercial aviation (other than foreign trade)* \n$.15\n$ \n354\nb Other nontaxable use (see Caution above line 1)* \n.193\n324\nc Exported (see Caution above line 1)* \n.194\n412\nd LUST tax on aviation fuels used in foreign trade \n.001\n433\n3 \nNontaxable Use of Undyed Diesel Fuel \nPeriod of claim\nClaimant certifies that the diesel fuel did not contain visible evidence of dye. \nException. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed \nexplanation and check here .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nType of use \nRate \nGallons \nAmount of claim \nCRN \na Nontaxable use \n$.243\n$ \n360\nb Use in trains \n.243\n353\nc Use in certain intercity and local buses (see Caution above line 1) \n.17\n350\nd Use on a farm for farming purposes \n.243\n360\ne Exported (see Caution above line 1) \n.244\n413\n4 \nNontaxable Use of Undyed Kerosene (Other Than Kerosene Used in Aviation) Period of claim \nClaimant certifies that the kerosene did not contain visible evidence of dye. \nException. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed \nexplanation and check here .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nCaution: Claims cannot be made on line 4 for kerosene sales from a blocked pump. Type of use \nRate \nGallons \nAmount of claim \nCRN \na Nontaxable use \n$.243\n$ \n346\nb Use in certain intercity and local buses (see Caution above line 1) \n.17\n347\nc Use on a farm for farming purposes \n.243\n346\nd Exported (see Caution above line 1) \n.244\n414\ne Nontaxable use taxed at $.044 \n.043\n377\nf \nNontaxable use taxed at $.219* \n.218\n369\n5 \nKerosene Used in Aviation (see Caution above line 1) \nPeriod of claim \nType of use \nRate \nGallons \nAmount of claim \nCRN \na Kerosene used in commercial aviation (other than foreign \ntrade) taxed at $.244 \n$.200\n$ \n417\nb Kerosene used in commercial aviation (other than foreign \ntrade) taxed at $.219* \n.175\n355\nc Nontaxable use (other than use by state or local \ngovernment) taxed at $.244 \n.243\n346\nd Nontaxable use (other than use by state or local \ngovernment) taxed at $.219* \n.218\n369\ne\nLUST tax on aviation fuels used in foreign trade \n.001\n433\n* See instructions to ensure correct rate. \nForm 720 (Rev. 6-2024)\n", "Form 720 (Rev. 6-2024)\nPage 6 \n6 \nNontaxable Use of Alternative Fuel \nCaution: There is a reduced credit rate for use in certain intercity and local buses (type of use 5). (See instructions.)\nType of use \nRate \nGallons, or gasoline \nor diesel gallon \nequivalents\nAmount of claim \nCRN \na Liquefied petroleum gas (LPG) (see instructions) \n$.183\n$ \n419\nb “P Series” fuels \n.183\n420\nc Compressed natural gas (CNG) (see instructions) \n.183\n421\nd Liquefied hydrogen \n.183\n422\ne\nFischer-Tropsch process liquid fuel from coal (including peat)\n.243\n423\nf \nLiquid fuel derived from biomass \n.243\n424\ng Liquefied natural gas (LNG) (see instructions) \n.243\n425\nh Liquefied gas derived from biomass \n.183\n435\n7 \nSales by Registered Ultimate Vendors of Undyed Diesel Fuel \nPeriod of claim \nRegistration number\nClaimant certifies that it sold the diesel fuel at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained \nwritten consent of the buyer to make the claim. Claimant certifies that the diesel fuel didn’t contain visible evidence of dye. \nException. If any of the diesel fuel included in this claim did contain visible evidence of dye, attach a detailed \nexplanation and check here .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nRate \nGallons \nAmount of claim \nCRN \na Use by a state or local government \n$.243\n$ \n360\nb Use in certain intercity and local buses \n.17\n350\n8 \nSales by Registered Ultimate Vendors of Undyed Kerosene \n(Other Than Kerosene for Use in Aviation) \nPeriod of claim\nRegistration number \nClaimant certifies that it sold the kerosene at a tax-excluded price, repaid the amount of tax to the buyer, or has obtained the \nwritten consent of the buyer to make the claim. Claimant certifies that the kerosene didn’t contain visible evidence of dye. \nException. If any of the kerosene included in this claim did contain visible evidence of dye, attach a detailed \nexplanation and check here .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n346\nRate \nGallons \nAmount of claim \nCRN \na Use by a state or local government \n$.243\n$ \nb Sales from a blocked pump \n.243\nc Use in certain intercity and local buses \n.17\n347\n9 \nSales by Registered Ultimate Vendors of Kerosene for Use in Aviation \nRegistration number \n• See Caution above line 1.\n• Claimant sold the kerosene for use in aviation at a tax-excluded price and hasn’t collected the amount of tax from the buyer, \nrepaid the amount of tax to the buyer, or has obtained written consent of the buyer to make the claim. See the instructions for \nadditional information to be submitted. \nType of use \nRate \nGallons \nAmount of claim \nCRN \na Use in commercial aviation (other than foreign trade) taxed at $.219 \n$.175\n$ \n355\nb Use in commercial aviation (other than foreign trade) taxed at $.244 \n.200\n417\nc Nonexempt use in noncommercial aviation* \n.025\n418\nd Other nontaxable uses taxed at $.244 \n.243\n346\ne Other nontaxable uses taxed at $.219\n.218\n369\nf \nLUST tax on aviation fuels used in foreign trade \n.001\n433\n10\nSales by Registered Ultimate Vendors of Gasoline\nRegistration number\nClaimant sold the gasoline at a tax-excluded price and hasn’t collected the amount of tax from the buyer, repaid the amount of \ntax to the buyer, or has obtained written consent of the buyer to take the claim; and obtained an unexpired certificate from the \nbuyer and has no reason to believe any information in the certificate is false. See the instructions for additional information to \nbe submitted. \nRate \nGallons \nAmount of claim \nCRN \na Use by a nonprofit educational organization \n$.183\n$ \nb Use by a state or local government \n.183\n362\n11 \nSales by Registered Ultimate Vendors of Aviation Gasoline \nRegistration number\nClaimant sold the aviation gasoline at a tax-excluded price and hasn’t collected the amount of tax from the buyer, repaid the amount \nof tax to the buyer, or has obtained written consent of the buyer to take the claim; and obtained an unexpired certificate from the buyer \nand has no reason to believe any information in the certificate is false. See the instructions for additional information to be submitted. \nRate \nGallons \nAmount of claim \nCRN \na Use by a nonprofit educational organization \n$.193\n$ \nb Use by a state or local government* \n.193\n324\n* See instructions to ensure correct rate. \nForm 720 (Rev. 6-2024)\n", "Form 720 (Rev. 6-2024) \nPage 7 \n12 \nBiodiesel, Renewable Diesel, or Sustainable Aviation Fuel Credit\nPeriod of claim\nRegistration number \nBiodiesel or renewable diesel mixtures. Claimant produced a mixture by mixing biodiesel with diesel fuel, or produced a \nmixture by mixing renewable diesel with liquid fuel (other than renewable diesel). The biodiesel used to produce the biodiesel \nmixture met ASTM D6751 and met EPA’s registration requirements for fuels and fuel additives. The renewable diesel used to \nproduce the renewable diesel mixture was derived from biomass, met EPA’s registration requirements for fuels and fuel \nadditives, and met ASTM D975, D396, or other equivalent standard approved by the IRS. The biodiesel or renewable mixture \nwas sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant. Sustainable aviation fuel (SAF) \nmixtures. Claimant produced a qualified mixture by mixing SAF with kerosene. The qualified mixture was produced by the \nclaimant in the United States, such mixture was used by the claimant (or sold by the claimant for use) in an aircraft, such sale \nor use was in the ordinary course of a trade or business of the claimant, and the transfer of such mixture to the fuel tank of \nsuch aircraft occurred in the United States. The SAF used to produce the qualified mixture is the portion of liquid fuel that is \nnot kerosene that (i) either (A) meets the specifications of one of the ASTM D7566 Annexes, or (B) meets the specifications of \nASTM D1655 Annex A1; (ii) is not derived from coprocessing an applicable material (or materials derived from an applicable \nmaterial) with a feedstock that is not biomass; (iii) is not derived from palm fatty acid distillates or petroleum; and (iv) has been \ncertified in accordance with section 40B(e) as having a lifecycle greenhouse gas emissions reduction percentage of at least 50 \npercent. For all claims. Claimant has attached the appropriate certificates and, if applicable, appropriate reseller statements. \nClaimant has no reason to believe that the information in the certificate or statement is false. See the instructions for additional \ninformation and requirements.\nRate \nNumber of gallons \nsold or used\nAmount of claim \nCRN \na Biodiesel (other than agri-biodiesel) mixtures\n$1.00\n$\n388\nb Agri-biodiesel mixtures\n1.00\n390\nc Renewable diesel mixtures\n1.00\n307\nd\nSustainable aviation fuel mixtures (see instructions)\n440\n13 \nAlternative Fuel Credit and Alternative Fuel Mixture Credit\nRegistration number \nFor the alternative fuel mixture credit, claimant produced a mixture by mixing taxable fuel with alternative fuel. Claimant certifies that \nit (a) produced the alternative fuel, or (b) has in its possession the name, address, and EIN of the person(s) that sold the alternative \nfuel to the claimant; the date of purchase; and an invoice or other documentation identifying the amount of the alternative fuel. The \nclaimant also certifies that it made no other claim for the amount of the alternative fuel, or has repaid the amount to the government. \nThe alternative fuel mixture was sold by the claimant to any person for use as a fuel or was used as a fuel by the claimant.\nRate \nGallons, or \ngasoline or diesel \ngallon equivalents \n(see instructions) \nAmount of claim \nCRN \na Liquefied petroleum gas (LPG)* (see instructions)\n$.50\n$\n426\nb “P Series” fuels\n.50\n427\nc Compressed natural gas (CNG)* (see instructions)\n.50\n428\nd Reserved for future use\ne Fischer-Tropsch process liquid fuel from coal (including peat)\n.50\n430\nf \nLiquid fuel derived from biomass\n.50\n431\ng Liquified natural gas (LNG)* (see instructions)\n.50\n432\nh Liquified gas derived from biomass\n.50\n436\ni \nCompressed gas derived from biomass\n.50\n437\n* You can’t claim the alternative fuel mixture credit for this fuel.\n14 \nOther claims. See the instructions. For lines 14b and 14c, see the Caution above line 1 on page 5. \nAmount of claim \nCRN \na Section 4051(d) tire credit (tax on vehicle reported on IRS No. 33) \n$ \n366\nb Exported dyed diesel fuel and exported gasoline blendstocks taxed at $.001 \n415\nc Exported dyed kerosene \n416\nd Diesel-water fuel emulsion \ne Registered credit card issuers \n \n \nNumber of tires \nAmount of claim \nCRN \nf\nTaxable tires other than bias ply or super single tires \n$ \n396\ng\nTaxable tires, bias ply or super single tires (other than super single tires designed for steering) \n304\nh\nTaxable tires, super single tires designed for steering \n305\ni\nChemicals (other than ODCs)\n454\nj\nImported chemical substances\n317\nk\n15 \nTotal claims. Add amounts on lines 1 through 14. Enter the result here and on Form 720, Part III, line 4. \n15 \nForm 720 (Rev. 6-2024) \n", "Form 720-V, \nPayment Voucher\nPurpose of Form\nComplete Form 720-V if you’re making a payment by \ncheck or money order with Form 720, Quarterly Federal \nExcise Tax Return. We will use the completed voucher to \ncredit your payment more promptly and accurately, and \nto improve our service to you.\nIf you have your return prepared by a third party and a \npayment is required, provide this payment voucher to the \nreturn preparer.\nDon’t file Form 720-V if you’re paying the balance due \non line 10 of Form 720 using EFTPS.\nSpecific Instructions\nBox 1. If you don’t have an EIN, you may apply for one \nonline by visiting www.irs.gov/EIN. You may also apply \nfor an EIN by faxing or mailing Form SS-4, Application for \nEmployer Identification Number, to the IRS. However, if \nyou’re making a one-time filing, enter your social security \nnumber.\nBox 2. Enter the amount paid from line 10 of Form 720.\nBox 3. Darken the circle identifying the quarter for which \nthe payment is made. Darken only one circle.\nBox 4. Enter your name and address as shown on Form \n720.\n• Enclose your check or money order made payable to \n“United States Treasury.” Be sure to enter your EIN (SSN \nfor one-time filing), “Form 720,” and the tax period on \nyour check or money order. Don’t send cash. Don’t staple \nthis voucher or your payment to the return (or to each \nother).\n• Detach the completed voucher and send it with your \npayment and Form 720. See Where To File in the \nInstructions for Form 720.\n Detach here and mail with your payment and Form 720. \nForm 720-V (2024) \nForm\n720-V\nDepartment of the Treasury \nInternal Revenue Service\nPayment Voucher\nDon’t staple or attach this voucher to your payment.\nOMB No. 1545-0023\n2024\n1\nEnter your employer identification \nnumber (EIN). See instructions.\n2\nEnter the amount of your payment.\nMake your check or money order payable to “United States Treasury.” \nDollars\nCents\n3\nTax period\n1st \nQuarter\n2nd \nQuarter\n3rd \nQuarter\n4th \nQuarter\n4\nEnter your business name (individual name if sole proprietor).\nEnter your address.\nEnter your city or town, state or province, country, and ZIP or foreign postal code.\n" ]
p5249.pdf	0124 Publ 5249 (PDF)	https://www.irs.gov/pub/irs-pdf/p5249.pdf	[ "Fingerprint Card Instructions\nFor Voluntary Certification of Professional Employer Organizations\nPublication 5249 (Rev. 1-2024) Catalog Number 68833H Department of the Treasury Internal Revenue Service www.irs.gov\nFingerprints are required for every responsible individual who completes a Responsible Individual \nPersonal Attestation (RIPA) associated with an application for certification as a Certified Professional \nEmployer Organization (CPEO).\nTo schedule a fingerprinting appointment, please follow these instructions:\n1.\t Visit https://schedule.fieldprint.com\n2.\t Select “Schedule an Appointment”\n3.\t Enter an email address under “New Users/Sign Up” and click the “Sign Up” button. Follow \nthe instructions for creating a Password and Security Question and then click “Sign Up and \nContinue”.\n4.\t Enter the specific Fieldprint Code that you received from Letter 5813 Receipt of Responsible \nIndividual Personal Attestation. This code is specific to CPEO applicants only and should not \nbe used for any other program.\n5.\t Enter the contact and demographic information required by the FBI and schedule a fingerprint \nappointment at the location of your choosing. \n6.\t At the end of the scheduling process, print the Confirmation Page. Take the Confirmation \nPage with you to your fingerprint appointment, along with two forms of identification.\n7.\t If you have any questions or problems, you may contact customer service at 877-614-4364 or \[email protected].\n" ]
p5982.pdf	0624 Publ 5982 (PDF)	https://www.irs.gov/pub/irs-pdf/p5982.pdf	[ "Clean energy tax incentives are available to individuals, businesses, tax-exempt organizations \nand government entities. The IRS offers various resources to explain these tax credits.\nHOW CAN YOU HELP?\nPartner Promotion Bundle \n2024 Clean Energy Credits \nWE NEED YOUR HELP... \n...sharing information and helping taxpayers get these tax credits.\nShare resources about clean energy credits\nFor individuals:\nPublication 5886-A, Clean Energy Tax Incentives for Individuals (Spanish)\nPublication 5797, Home Energy Tax Credits (Spanish)\nPublication 5905, Information for Consumers Purchasing a New or Used Clean Vehicle (Spanish)\nPublication 5967, Energy Efficient Home Improvements Credit\nPublication 5968, Residential Clean Energy Credit\nFor businesses:\nPublication 5886, Clean Energy Tax Incentives for Businesses (Spanish)\nPublication 5724-B, Credit for Commercial Clean Vehicles (Spanish)\nPublication 5832, Energy Efficient Commercial Buildings Deduction\nPublication 5855, Prevailing Wage & Registered Apprenticeship Overview (Spanish)\nFor tax-exempt and governmental entities, along with certain other applicable entities:\nPublication 5817, Elective Pay Overview (Spanish)\nPublication 5817-G, Clean Energy Tax Incentives: Elective Pay-Eligible Tax Credits (Spanish)\nFind more resources to share:\nPublication 5724-I, Clean Vehicle Credits Toolkit\nPlace links on your website\nIRS.gov/CleanEnergy\nHome energy tax credits\nClean vehicle tax credits \nElective pay and transferability \nEnergy efficient commercial buildings deduction \n", "Add articles to your website and newsletters\nHome energy credits: Good for the environment and your wallet\nQualifying clean energy vehicle buyers are eligible for a tax credit of up to $7,500\nBusinesses and tax-exempt organizations may qualify for the new Commercial Clean Vehicle Credit\nIRS launches new Energy Credits Online tool\nPost messages on your social media accounts\nTaxpayers who buy a qualifying new or used clean vehicle may be able to transfer their tax credits to \nthe dealer in exchange for an equivalent reduction in the purchase price of the vehicle. \nLearn more: www.irs.gov/pub/irs-pdf/p5900.pdf\nWhether you’re purchasing a new or used car, take a look at the available tax credits for clean \nvehicles. See #IRS guidance at: www.irs.gov/cleanvehicles\nSellers of clean vehicles can now register for time-of-sale reporting and dealer advance payments \nusing the new #IRS Energy Credits Online tool. See: www.irs.gov/cvregister\nEnergy efficient home tax credits range from $500 to $5,000 and may be available for homes acquired \nin 2023 through 2032. Read #IRS info here: www.irs.gov/newsroom/irs-builders-of-qualified-new-\nenergy-efficient-homes-may-qualify-for-an-expanded-tax-credit-under-section-45l\nContractors may qualify for an #IRS tax credit of up to $5,000 per home for the construction of a new \nenergy efficient home or substantially reconstructed and rehabilitated energy efficient homes.\nLearn more: \n \nwww.irs.gov/newsroom/irs-builders-of-qualified-new-energy-efficient-homes-may-\nqualify-for-an-expanded-tax-credit-under-section-45l\nPublication 5982 (6-2024) Catalog Number 95032Y Department of the Treasury Internal Revenue Service www.irs.gov\nThank you for your support!Illustration of a cityscape \n" ]
p5968sp.pdf	0524 Publ 5968 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5968sp.pdf	[ " \nInformación importante para consumidores \nEJEMPLO \nSistema solar residencial $14,000 \nMano de obra/instalación $4,000 \nCosto total $18,000 \nCrédito tributario $5,400 \nCosto total menos crédito $12,600 \nCrédito de energía \nlimpia residencial (25D) \nPara más información, visite \nIRS.gov/HomeEnergy. \n¿Sabía que podría ahorrar dinero en sus facturas de servicios públicos y recibir \nun crédito tributario para determinadas instalaciones de energía limpia? \nEl monto del crédito es el 30 por ciento \nde los gastos calificados (incluyendo cierta \nmano de obra e instalación) pagados por \nel contribuyente. No incluya los intereses \npagados, incluidas las tarifas de originación \ndel préstamo. El monto del crédito está \nlimitado al 26 por ciento para 2033 y al \n22 por ciento para 2034. Nota: El monto \ndel crédito no tiene límite, excepto para \npropiedades de celdas de combustible, que \nse limita a $500 por cada medio kilovatio \nde capacidad, o un máximo de $1,667 por \ncada medio kilovatio de capacidad cuando \nmás de una persona vive en una casa. \nEl Crédito de energía limpia residencial \npuede aplicarse a ciertas instalaciones de \nenergía limpia, incluidas: \n• Paneles solares\n• Tecnología de almacenamiento en \nbaterías (no menos de 3 kwh) \n• Calentadores de agua solares (vea \nestándares a continuación) \n• Bombas de calor geotérmicas (Energy\nStar)\n• Pequeños proyectos de energía eólica\n• Propiedad de la pila de combustible\nEn general, los materiales y costos del \ntecho no están cubiertos. Las tejas solares \nque funcionan como colectores eléctricos \nsolares y de techo están cubiertas. \nLas instalaciones de energía limpia deben \nser propiedad (no alquiladas o arrendadas) \ndel contribuyente que reclama el crédito \ntributario. La propiedad elegible puede \ninstalarse en cualquier residencia en la que \nviva el contribuyente. \nNo es necesario que la residencia sea \nel domicilio principal del contribuyente, \nexcepto para los gastos de pilas de \ncombustible. Los propietarios que no son \nresidentes de la unidad de vivienda no \npueden reclamar este crédito. \nEl Crédito de energía limpia residencial se \npuede aplicar a construcciones nuevas. \nSi la residencia se usa en parte para fines \nde negocio, el crédito máximo disponible se \nreduce si el uso de negocio de la vivienda \nes del 20 por ciento o más. \nPara reclamar el crédito, los contribuyentes deben presentar el \nFormulario 5695 del IRS \nLos contribuyentes individuales pueden reclamar el crédito independientemente de sus \ningresos, pero el crédito no es reembolsable, por lo que el monto del crédito que recibe no \npuede exceder el monto que debe en impuestos. Puede transferir cualquier crédito sobrante \n(no usado) y aplicarlo para reducir el impuesto que adeuda en años futuros. \nPara calificar, las instalaciones de energía limpia deben cumplir con los \nsiguientes estándares \n• El almacenamiento de baterías debe tener una capacidad mínima de al menos 3 kWh.\n• Los calentadores de agua solares deben estar certificados por la Corporación de\ncalificación y certificación solar (Solar Rating and Certification Corporation) o una entidad\ncomparable respaldada por el gobierno del estado donde están instalados.\n• Las bombas de calor geotérmicas deben cumplir con los requisitos de ENERGY STAR.\nObtenga más información acerca de los créditos tributarios para la energía del \nhogar y la Ley de Reducción de la Inflación en IRS.gov/HomeEnergy. \nPublication 5968 (sp) (5-2024) Catalog Number 94994V Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5385.pdf	0624 Publ 5385 (PDF)	https://www.irs.gov/pub/irs-pdf/p5385.pdf	[ "2021\nw w w . i r s . g o v / s t a t i s t i c s\nIndividual \nInformation Returns \nLine Item Estimates\nStatistics of Income\nPublication 5385 (Rev. 6-2024) Catalogue Number 73557M Department of the Treasury Internal Revenue Service www.irs.gov\n", "Department\nof the \nTreasury\nInternal\nRevenue\nService\nDaniel I. Werfel\nIRS Commissioner\nBarry W. Johnson\nChief Data & Analytics Officer, \nDirector Statistics of Income \nDivision, RAAS\nVictoria L. Bryant\nChief\nIndividual & Tax Exempt\nBranch, Statistics of Income\n2021 Individual \nInformation \nReturns, Line Item \nEstimates\n(Rev. 6-2024)\nThis 2021 Statistics of Income (SOI) Information Returns, Line Item\nEstimates publication provides estimates of frequencies and amounts of\nthe entries on the lines of the forms filed for selected information returns\nthat accompany the 2021 Individual SOI complete report weighted file.\nThe estimates presented here are based on returns filed in Processing\nYear 2022 that were sampled statistically and then weighted to estimate\nthe entire 2021 Tax Year.\nFor each information return, we provide three sets of counts. These\ninclude frequencies per form line entry, number of individuals per form\nline entry, and total amount per form line entry. The frequencies per form \nline entry were computed by selecting all information returns filed,\nexcluding those returns that were filed in duplicate or corrected by a\nsubsequently filed amended. The number of individuals per form line\nentry was computed by aggregating frequencies per form line entry to the \nindividual level, as several information returns can be filed on behalf of a \nsingle individual. The amounts represent the dollar sum in thousands of \ndollars reported for each line item.\t\n\t\n \nSuggested Citation\nStatistics of Income--2021\nIndividual Information Returns\nLine Item Estimates\nInternal Revenue Service\nWashington, D.C.\n", "1\nDescription of the Sample\nfor the Line Item Estimates\nThis section describes the domain of the study, the \nsample design and selection, data capture and cleaning, \nthe method of estimation, and the sampling variability \nof the estimates.\nDomain of Study\nThe statistics in this report are estimates from a \nprobability sample of Individual Information Returns, \nfiled by third parties about certain business and money \ntransactions on behalf of U.S. citizens and residents \nselected for inclusion in the sample of unaudited \nIndividual Income Tax Returns, Form 1040 (including \nelectronic returns) filed during Calendar Year 2022, \nbeing reported as a dependent on a selected Tax Return, \nor if the citizen or resident for which the information \nreturn was filed possesses certain combinations of the \nfour ending digits of the social security number (SSN) \nbut no Tax Return was filed. To avoid double counting, \ninformation returns associated with dependent tax \nreturns were excluded because they were instead \nincluded in association with their parents returns.\nAll returns processed during 2022 were subjected \nto sampling except tentative and amended returns. \nTentative returns were not subjected to sampling \nbecause the revised returns may have been sampled \nlater, while amended returns were excluded because \nthe original returns had already been subjected to \nsampling. A small percentage of returns were not \nidentified as tentative or amended until after sampling. \nThese returns were excluded in the selection of the \nInformation Returns sample and in calculating \nestimates.\nThe estimates in this report are intended to represent \nall Information Returns filed for Tax Year 2021. While \nmost of the returns processed during Calendar Year \n2022 were filed for Tax Year 2021, a small portion of \nreturns were for prior years.\nSample Design and Selection\nThe sample design is a stratified probability sample \nin which the population of tax returns is classified \ninto subpopulations, called strata, and an independent \nsample is randomly selected from each stratum. Strata \nare defined by the following characteristics:\n1.\t Nontaxable (including no alternative minimum tax) \nwith adjusted gross income or expanded income of \n$200,000 or more.\n2.\tHigh business receipts of $50,000,000 or more.\n3.\t Presence or absence of special forms or schedules \n(Form 2555, Form 1116, Form 1040 Schedule C, and \nForm 1040 Schedule F).\n4.\tIndexed positive or negative income. Sixty variables \nare used to derive positive and negative incomes. \nThese positive and negative income classes are de\nflated using the Chain-Type Price Index for the Gross \nDomestic Product to represent a base year of 2016.\nTax data processed to the IRS Individual \nMaster File at the Enterprise Computing Center \nat Martinsburg during Calendar Year 2022 were \nused to assign each taxpayer’s record to the \nappropriate stratum and to determine whether the \nrecord should be included in the sample. Records \nare selected for the sample either if they possess \ncertain combinations of the four ending digits of \ntheir Social Security number (SSN), or if their five \nending digits of an eleven-digit number generated \nby a mathematical transformation of the SSN is less \nthan or equal to the stratum sampling rate times \n100,000.\nThe portion of the sample covering those with \nno filed tax return is designed as a simple random \nsample of recipients of information returns \npossessing certain combinations of the four ending \ndigits of the SSN.\n", "2\nData Capture and Cleaning\nData capture for the SOI sample begins with the \ndesignation of a sample of administrative records. \nWhile the sample was being selected, the process was \ncontinually monitored for sample selection and data \ncollection errors.\nThe administrative data and controlling information \nfor each record designated for this sample were \nthen run through an automated corrections process. \nThe process resolves inconsistencies resulting from \nduplicated filings and replaces erroneous returns with \nfiled amended returns.\nMethod of Estimation\nWeights were obtained by dividing the population \ncount of returns in a stratum by the number of sampled \nreturns for that stratum. The weights were adjusted to \ncorrect for misclassified returns and were then applied \nto the sample data to produce all the estimates in this \nreport.\nFor returns having no matching tax return, weights \nwere obtained by calculating the inverse of the \nsampling share (10 in 9,999).\nSampling Variability\nThe sample used in this study is one of a large number \nof samples that could have been selected using the \nsame sample design. The estimates calculated from \nthese different samples would vary. The standard error \nof an estimate is a measure of the variation among the \nestimates from the possible samples and, thus, is a \nmeasure of the precision with which an estimate from \na particular sample approximates the average of the \nestimates calculated from all possible samples.\n", "3\nForm 1099-K\n2021\nPayment Card and \nThird Party \nNetwork \nTransactions\nDepartment of the Treasury - Internal Revenue Service\nCopy 1 \nFor State Tax \nDepartment \nOMB No. 1545-2205\nVOID\nCORRECTED \nFILER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no. \nCheck to indicate if FILER is a (an): \nPayment settlement entity (PSE)\nElectronic Payment Facilitator \n(EPF)/Other third party\nCheck to indicate transactions \nreported are:\nPayment card \nThird party network \nPAYEE’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nPSE’S name and telephone number\nAccount number (see instructions) \nFILER’S TIN\nPAYEE’S TIN\n1a Gross amount of payment \ncard/third party network \ntransactions \n$ \n1b Card Not Present \ntransactions \n$ \n2 Merchant category code\n3 Number of payment \ntransactions\n4 Federal income tax \nwithheld\n$\n5a January \n$ \n5b February\n$ \n5c March\n$ \n5d April\n$ \n5e May\n$ \n5f June\n$ \n5g July \n$ \n5h August\n$ \n5i September\n$ \n5j October\n$ \n5k November\n$ \n5l December\n$ \n6 State \n7 State identification no. \n8 State income tax withheld\n$\n$\nForm 1099-K \nwww.irs.gov/Form1099K \n 3,553,301 \nTotal of all forms filed =\n 3,517,404 \n 2,164,377 \n 20,304 \n 2,178,076 \n 2,240,366 \n 2,380,883 \n 2,439,253 \n 2,482,870 \n 2,522,396 \n 2,569,068 \n 2,581,686 \n 2,617,953 \n 2,637,713 \n 2,590,784 \n 2,574,722 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "4\n \nForm 1099-K\n2021\nPayment Card and \nThird Party \nNetwork \nTransactions\nDepartment of the Treasury - Internal Revenue Service\nCopy 1 \nFor State Tax \nDepartment \nOMB No. 1545-2205\nVOID\nCORRECTED \nFILER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no. \nCheck to indicate if FILER is a (an): \nPayment settlement entity (PSE)\nElectronic Payment Facilitator \n(EPF)/Other third party\nCheck to indicate transactions \nreported are:\nPayment card \nThird party network \nPAYEE’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nPSE’S name and telephone number\nAccount number (see instructions) \nFILER’S TIN\nPAYEE’S TIN\n1a Gross amount of payment \ncard/third party network \ntransactions \n$ \n1b Card Not Present \ntransactions \n$ \n2 Merchant category code\n3 Number of payment \ntransactions\n4 Federal income tax \nwithheld\n$\n5a January \n$ \n5b February\n$ \n5c March\n$ \n5d April\n$ \n5e May\n$ \n5f June\n$ \n5g July \n$ \n5h August\n$ \n5i September\n$ \n5j October\n$ \n5k November\n$ \n5l December\n$ \n6 State \n7 State identification no. \n8 State income tax withheld\n$\n$\nForm 1099-K \nwww.irs.gov/Form1099K \nTotal of all individuals represented = 2,887,505 \n 2,879,059 \n 1,769,248 \n 20,292 \n 1,883,156 \n 1,935,237 \n 2,036,512 \n 2,096,216 \n 2,140,763 \n 2,172,926 \n 2,213,692 \n 2,206,799 \n 2,236,880 \n 2,263,629 \n 2,204,680 \n 2,191,462 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "5\nForm 1099-K\n2021\nPayment Card and \nThird Party \nNetwork \nTransactions\nDepartment of the Treasury - Internal Revenue Service\nCopy 1 \nFor State Tax \nDepartment \nOMB No. 1545-2205\nVOID\nCORRECTED \nFILER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no. \nCheck to indicate if FILER is a (an): \nPayment settlement entity (PSE)\nElectronic Payment Facilitator \n(EPF)/Other third party\nCheck to indicate transactions \nreported are:\nPayment card \nThird party network \nPAYEE’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nPSE’S name and telephone number\nAccount number (see instructions) \nFILER’S TIN\nPAYEE’S TIN\n1a Gross amount of payment \ncard/third party network \ntransactions \n$ \n1b Card Not Present \ntransactions \n$ \n2 Merchant category code\n3 Number of payment \ntransactions\n4 Federal income tax \nwithheld\n$\n5a January \n$ \n5b February\n$ \n5c March\n$ \n5d April\n$ \n5e May\n$ \n5f June\n$ \n5g July \n$ \n5h August\n$ \n5i September\n$ \n5j October\n$ \n5k November\n$ \n5l December\n$ \n6 State \n7 State identification no. \n8 State income tax withheld\n$\n$\nForm 1099-K \nwww.irs.gov/Form1099K \nTotal of all forms filed =\n 238,529,378 \n 80,164,453 \n 128,362 \n 15,624,120 \n 15,369,417 \n 20,222,574 \n 20,415,400 \n 22,288,683 \n 20,260,767 \n 20,449,358 \n 20,855,536 \n 20,592,153 \n 20,593,639 \n 20,037,451 \n 21,810,332 \n 3,553,301 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "6\n \n22222\na Employee’s social security number\n OMB No. 1545-0008 \nb Employer identification number (EIN)\nc Employer’s name, address, and ZIP code\nd Control number\ne Employee’s first name and initial\nLast name\nSuff.\nf Employee’s address and ZIP code\n1 Wages, tips, other compensation\n2 Federal income tax withheld\n3 Social security wages\n4 Social security tax withheld\n5 Medicare wages and tips\n6 Medicare tax withheld\n7 Social security tips\n8 Allocated tips\n9 \n10 Dependent care benefits\n11 Nonqualified plans\n12a \nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n13\nStatutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other\n15 State\nEmployer’s state ID number\n16 State wages, tips, etc. 17 State income tax\n18 Local wages, tips, etc. 19 Local income tax\n20 Locality name\nForm W-2\nWage and Tax Statement\n2021\nCopy 1—For State, City, or Local Tax Department\nDepartment of the Treasury—Internal Revenue Service\n 276,388,660 \n 224,331,565 \nTotal of all forms filed =\n 265,301,741 \n 263,637,636 \n 277,981,454 \n 271,591,513 \n 266,312,754 \n 12,620,946 \n 55,898 \n 1,853,367 \n\"C\", \"D\"\n\"E\", \"F\"\n 73,363,918 \n\"AA\"\n 10,205,620 \n\"DD\"\n 76,633,581 \n\"W\"\n 15,741,068 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "7\n \n22222\na Employee’s social security number\n OMB No. 1545-0008 \nb Employer identification number (EIN)\nc Employer’s name, address, and ZIP code\nd Control number\ne Employee’s first name and initial\nLast name\nSuff.\nf Employee’s address and ZIP code\n1 Wages, tips, other compensation\n2 Federal income tax withheld\n3 Social security wages\n4 Social security tax withheld\n5 Medicare wages and tips\n6 Medicare tax withheld\n7 Social security tips\n8 Allocated tips\n9 \n10 Dependent care benefits\n11 Nonqualified plans\n12a \nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n13\nStatutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other\n15 State\nEmployer’s state ID number\n16 State wages, tips, etc. 17 State income tax\n18 Local wages, tips, etc. 19 Local income tax\n20 Locality name\nForm W-2\nWage and Tax Statement\n2021\nCopy 1—For State, City, or Local Tax Department\nDepartment of the Treasury—Internal Revenue Service\nTotal of all individuals represented =\n 183,836,567 \n 165,827,831 \n 183,353,956 \n 55,898 \n 176,180,670 \n 176,700,487 \n 10,479,941 \n 68,227,771 \n 179,827,680 \n 180,971,933 \n 1,778,045 \n 15,031,703 \n 70,880,936 \n 9,764,940 \n\"C\",\"D\",\n\"E\",\"F\"\n\"AA\"\n\"DD\"\n\"W\"\nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "8\n22222\na Employee’s social security number\n OMB No. 1545-0008 \nb Employer identification number (EIN)\nc Employer’s name, address, and ZIP code\nd Control number\ne Employee’s first name and initial\nLast name\nSuff.\nf Employee’s address and ZIP code\n1 Wages, tips, other compensation\n2 Federal income tax withheld\n3 Social security wages\n4 Social security tax withheld\n5 Medicare wages and tips\n6 Medicare tax withheld\n7 Social security tips\n8 Allocated tips\n9 \n10 Dependent care benefits\n11 Nonqualified plans\n12a \nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n13\nStatutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other\n15 State\nEmployer’s state ID number\n16 State wages, tips, etc. 17 State income tax\n18 Local wages, tips, etc. 19 Local income tax\n20 Locality name\nForm W-2\nWage and Tax Statement\n2021\nCopy 1—For State, City, or Local Tax Department\nDepartment of the Treasury—Internal Revenue Service\n 9,920,000,000 \n 1,390,000,000 \nTotal of all forms filed =\n 8,150,000,000 \n 508,628,000 \n 277,981,454 \n 10,300,000,000 \n 160,565,000 \n 55,897,014 \n 100,331 \n 5,882,533 \n 389,734,865 \n\"C\", \"D\"\n\"E\", \"F\"\n\"AA\"\n 45,230,064 \n\"DD\"\n 762,221,000 \n\"W\"\n 37,610,915 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "9\n \nForm 3921\n(Rev. October 2017)\nExercise of an \nIncentive Stock \nOption Under \nSection 422(b)\nCopy B\nFor Employee\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-2129\nThis is important tax \ninformation and is \nbeing furnished to the \nIRS. If you are required \nto file a return, a \nnegligence penalty or \nother sanction may be \nimposed on you if this \nitem is required to be \nreported and the IRS \ndetermines that it has \nnot been reported. \nCORRECTED (if checked)\nTRANSFEROR’S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nTRANSFEROR’S TIN\nEMPLOYEE’S TIN\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Exercise price per share\n$\n4 Fair market value per share \non exercise date\n$\n5 No. of shares transferred\n6 If other than TRANSFEROR, name, address, and TIN of \ncorporation whose stock is being transferred\nForm 3921 (Rev. October 2017)\n(keep for your records)\nwww.irs.gov/Form3921\nTotal of all forms filed =\n 404,887 \n 321,176 \n 372,741 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "10\n \nForm 3921\n(Rev. October 2017)\nExercise of an \nIncentive Stock \nOption Under \nSection 422(b)\nCopy B\nFor Employee\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-2129\nThis is important tax \ninformation and is \nbeing furnished to the \nIRS. If you are required \nto file a return, a \nnegligence penalty or \nother sanction may be \nimposed on you if this \nitem is required to be \nreported and the IRS \ndetermines that it has \nnot been reported. \nCORRECTED (if checked)\nTRANSFEROR’S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nTRANSFEROR’S TIN\nEMPLOYEE’S TIN\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Exercise price per share\n$\n4 Fair market value per share \non exercise date\n$\n5 No. of shares transferred\n6 If other than TRANSFEROR, name, address, and TIN of \ncorporation whose stock is being transferred\nForm 3921 (Rev. October 2017)\n(keep for your records)\nwww.irs.gov/Form3921\nTotal of all individuals represented =\n 141,228 \n 110,773 \n 128,263 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "11\n \nForm 3921\n(Rev. October 2017)\nExercise of an \nIncentive Stock \nOption Under \nSection 422(b)\nCopy B\nFor Employee\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-2129\nThis is important tax \ninformation and is \nbeing furnished to the \nIRS. If you are required \nto file a return, a \nnegligence penalty or \nother sanction may be \nimposed on you if this \nitem is required to be \nreported and the IRS \ndetermines that it has \nnot been reported. \nCORRECTED (if checked)\nTRANSFEROR’S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nTRANSFEROR’S TIN\nEMPLOYEE’S TIN\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Exercise price per share\n$\n4 Fair market value per share \non exercise date\n$\n5 No. of shares transferred\n6 If other than TRANSFEROR, name, address, and TIN of \ncorporation whose stock is being transferred\nForm 3921 (Rev. October 2017)\n(keep for your records)\nwww.irs.gov/Form3921\nTotal of all forms filed =\n 404,887 \n 8,458 \n 43,288 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "12\n \nForm 3922\n(Rev. September 2016)\nCat. No. 41180P\nTransfer of Stock \nAcquired Through \nan Employee \nStock Purchase \nPlan Under \nSection 423(c)\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-2129\nFor Privacy Act and \nPaperwork Reduction \nAct Notice, see the \ncurrent version of the \nGeneral Instructions for \nCertain Information \nReturns.\n2626\nVOID\nCORRECTED\nCORPORATION'S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nCORPORATION'S federal identification number EMPLOYEE’S identification number\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Fair market value per share \non grant date\n$\n4 Fair market value per share \non exercise date\n$\n5 Exercise price paid per share\n$\n6 No. of shares transferred\n7 Date legal title transferred\n8 Exercise price per share determined as if the option was \nexercised on the date shown in box 1\n$\nForm 3922 (Rev. 9-2016)\nwww.irs.gov/form3922\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 6,407,367 \n 6,407,317 \n 6,406,657 \n 6,406,575 \n 6,133,809 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "13\n \nForm 3922\n(Rev. September 2016)\nCat. No. 41180P\nTransfer of Stock \nAcquired Through \nan Employee \nStock Purchase \nPlan Under \nSection 423(c)\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-2129\nFor Privacy Act and \nPaperwork Reduction \nAct Notice, see the \ncurrent version of the \nGeneral Instructions for \nCertain Information \nReturns.\n2626\nVOID\nCORRECTED\nCORPORATION'S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nCORPORATION'S federal identification number EMPLOYEE’S identification number\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Fair market value per share \non grant date\n$\n4 Fair market value per share \non exercise date\n$\n5 Exercise price paid per share\n$\n6 No. of shares transferred\n7 Date legal title transferred\n8 Exercise price per share determined as if the option was \nexercised on the date shown in box 1\n$\nForm 3922 (Rev. 9-2016)\nwww.irs.gov/form3922\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all individuals represented =\n 2,193,363 \n 2,193,355 \n 2,193,004 \n 2,192,912 \n 2,145,209 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "14\n \nForm 3922\n(Rev. September 2016)\nCat. No. 41180P\nTransfer of Stock \nAcquired Through \nan Employee \nStock Purchase \nPlan Under \nSection 423(c)\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-2129\nFor Privacy Act and \nPaperwork Reduction \nAct Notice, see the \ncurrent version of the \nGeneral Instructions for \nCertain Information \nReturns.\n2626\nVOID\nCORRECTED\nCORPORATION'S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nCORPORATION'S federal identification number EMPLOYEE’S identification number\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Fair market value per share \non grant date\n$\n4 Fair market value per share \non exercise date\n$\n5 Exercise price paid per share\n$\n6 No. of shares transferred\n7 Date legal title transferred\n8 Exercise price per share determined as if the option was \nexercised on the date shown in box 1\n$\nForm 3922 (Rev. 9-2016)\nwww.irs.gov/form3922\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 6,407,367 \n 893,637 \n 986,055 \n 808,307 \n 762,075 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "15\n \nForm 5498-SA\n2021\nCat. No. 38467V\nHSA, Archer MSA, or \nMedicare Advantage \nMSA Information\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-1518\nFor Privacy Act and \nPaperwork \nReduction Act \nNotice, see \nthe 2021 General \nInstructions for \nCertain Information \nReturns.\n2727\nVOID\nCORRECTED\nTRUSTEE’S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone number\nTRUSTEE’S TIN\nPARTICIPANT'S TIN\nPARTICIPANT'S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Employee or self-employed \nperson’s Archer MSA \ncontributions made in 2021 \nand 2022 for 2021\n$\n2 Total contributions made in 2021\n$\n3 Total HSA or Archer MSA contributions made in 2022 for 2021\n$\n4 Rollover contributions\n$\n5 Fair market value of HSA, \nArcher MSA, or MA MSA\n$\n6 HSA\nArcher MSA\nMA \nMSA\nForm 5498-SA\nwww.irs.gov/Form5498SA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 26,074,010 \n 1,085 \n 17,408,777 \n 2,419,461 \n 18,535 \n 22,317,847 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "16\n \nForm 5498-SA\n2021\nCat. No. 38467V\nHSA, Archer MSA, or \nMedicare Advantage \nMSA Information\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-1518\nFor Privacy Act and \nPaperwork \nReduction Act \nNotice, see \nthe 2021 General \nInstructions for \nCertain Information \nReturns.\n2727\nVOID\nCORRECTED\nTRUSTEE’S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone number\nTRUSTEE’S TIN\nPARTICIPANT'S TIN\nPARTICIPANT'S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Employee or self-employed \nperson’s Archer MSA \ncontributions made in 2021 \nand 2022 for 2021\n$\n2 Total contributions made in 2021\n$\n3 Total HSA or Archer MSA contributions made in 2022 for 2021\n$\n4 Rollover contributions\n$\n5 Fair market value of HSA, \nArcher MSA, or MA MSA\n$\n6 HSA\nArcher MSA\nMA \nMSA\nForm 5498-SA\nwww.irs.gov/Form5498SA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all individuals represented =\n 22,790,244 \n 1,085 \n 16,336,277 \n 2,302,399 \n 18,535 \n 20,516,023 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "17\n \nForm 5498-SA\n2021\nCat. No. 38467V\nHSA, Archer MSA, or \nMedicare Advantage \nMSA Information\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-1518\nFor Privacy Act and \nPaperwork \nReduction Act \nNotice, see \nthe 2021 General \nInstructions for \nCertain Information \nReturns.\n2727\nVOID\nCORRECTED\nTRUSTEE’S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone number\nTRUSTEE’S TIN\nPARTICIPANT'S TIN\nPARTICIPANT'S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Employee or self-employed \nperson’s Archer MSA \ncontributions made in 2021 \nand 2022 for 2021\n$\n2 Total contributions made in 2021\n$\n3 Total HSA or Archer MSA contributions made in 2022 for 2021\n$\n4 Rollover contributions\n$\n5 Fair market value of HSA, \nArcher MSA, or MA MSA\n$\n6 HSA\nArcher MSA\nMA \nMSA\nForm 5498-SA\nwww.irs.gov/Form5498SA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 26,074,010 \n 2,993 \n 44,287,213 \n 1,529,382 \n 165,788 \n 94,440,060 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "18\n \nForm 5498\n2021\nIRA \nContribution \nInformation\nCopy B\nFor \nParticipant\nDepartment of the Treasury - Internal Revenue Service\nThis information \nis being \nfurnished to \nthe IRS.\nOMB No. 1545-0747\nCORRECTED (if checked)\nTRUSTEE’S or ISSUER’S name, street address, city or town, state or \nprovince, country, and ZIP or foreign postal code\nTRUSTEE’S or ISSUER’S TIN\nPARTICIPANT’S TIN\nPARTICIPANT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 IRA contributions (other \nthan amounts in boxes \n2–4, 8–10, 13a, and 14a)\n$\n2 Rollover contributions\n$\n3 Roth IRA conversion \namount\n$\n4 Recharacterized \ncontributions\n$\n5 FMV of account\n$\n6 Life insurance cost included in \nbox 1\n$\n7 IRA\nSEP\nSIMPLE\nRoth IRA\n8 SEP contributions\n$\n9 SIMPLE contributions\n$\n10 Roth IRA contributions\n$\n11 If checked, required minimum \ndistribution for 2022\n12a RMD date\n12b RMD amount\n$\n13a Postponed/late contrib.\n$\n13b Year\n13c Code\n14a Repayments\n$\n14b Code\n15a FMV of certain specified \nassets\n$\n15b Code(s)\nForm 5498\n(keep for your records)\nwww.irs.gov/Form5498\nTotal of all forms filed =\n 6,199,275 \n 140,274,648 \n 7,469,447 \n 1,602,230 \n 138,639 \n 133,665,052 \n * \n 1,334,426 \n 3,165,797 \n 12,770,759 \n 4,510,573 \n 13,695 \n 7,702 \n 1,874,639 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n", "19\n \nForm 5498\n2021\nIRA \nContribution \nInformation\nCopy B\nFor \nParticipant\nDepartment of the Treasury - Internal Revenue Service\nThis information \nis being \nfurnished to \nthe IRS.\nOMB No. 1545-0747\nCORRECTED (if checked)\nTRUSTEE’S or ISSUER’S name, street address, city or town, state or \nprovince, country, and ZIP or foreign postal code\nTRUSTEE’S or ISSUER’S TIN\nPARTICIPANT’S TIN\nPARTICIPANT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 IRA contributions (other \nthan amounts in boxes \n2–4, 8–10, 13a, and 14a)\n$\n2 Rollover contributions\n$\n3 Roth IRA conversion \namount\n$\n4 Recharacterized \ncontributions\n$\n5 FMV of account\n$\n6 Life insurance cost included in \nbox 1\n$\n7 IRA\nSEP\nSIMPLE\nRoth IRA\n8 SEP contributions\n$\n9 SIMPLE contributions\n$\n10 Roth IRA contributions\n$\n11 If checked, required minimum \ndistribution for 2022\n12a RMD date\n12b RMD amount\n$\n13a Postponed/late contrib.\n$\n13b Year\n13c Code\n14a Repayments\n$\n14b Code\n15a FMV of certain specified \nassets\n$\n15b Code(s)\nForm 5498\n(keep for your records)\nwww.irs.gov/Form5498\nTotal of all individuals represented =\n 78,201,916 \n 5,688,647 \n 6,397,645 \n 1,533,905 \n 133,312 \n 76,006,403 \n * \n 1,203,089 \n 2,302,004 \n 11,267,251 \n 3,792,371 \n 13,689 \n 7,562 \n 1,710,149 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n", "20\n \nForm 5498\n2021\nIRA \nContribution \nInformation\nCopy B\nFor \nParticipant\nDepartment of the Treasury - Internal Revenue Service\nThis information \nis being \nfurnished to \nthe IRS.\nOMB No. 1545-0747\nCORRECTED (if checked)\nTRUSTEE’S or ISSUER’S name, street address, city or town, state or \nprovince, country, and ZIP or foreign postal code\nTRUSTEE’S or ISSUER’S TIN\nPARTICIPANT’S TIN\nPARTICIPANT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 IRA contributions (other \nthan amounts in boxes \n2–4, 8–10, 13a, and 14a)\n$\n2 Rollover contributions\n$\n3 Roth IRA conversion \namount\n$\n4 Recharacterized \ncontributions\n$\n5 FMV of account\n$\n6 Life insurance cost included in \nbox 1\n$\n7 IRA\nSEP\nSIMPLE\nRoth IRA\n8 SEP contributions\n$\n9 SIMPLE contributions\n$\n10 Roth IRA contributions\n$\n11 If checked, required minimum \ndistribution for 2022\n12a RMD date\n12b RMD amount\n$\n13a Postponed/late contrib.\n$\n13b Year\n13c Code\n14a Repayments\n$\n14b Code\n15a FMV of certain specified \nassets\n$\n15b Code(s)\nForm 5498\n(keep for your records)\nwww.irs.gov/Form5498\nTotal of all forms filed =\n 26,746,839 \n 140,274,648 \n 777,495,069 \n 43,481,298 \n 820,535 \n 15,356,000,000 \n * \n 19,287,345 \n 13,649,928 \n 39,118,430 \n 53,444,045 \n 101,514 \n 151,755 \n 180,255,888 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n", "21\n \nForm 1099-Q\n(Rev. November 2019)\nFor calendar year \n20\nCat. No. 32223J\nPayments From \nQualified \nEducation \nPrograms \n(Under Sections \n529 and 530)\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-1760\nFile with Form 1096.\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain Information \nReturns.\n3131\nVOID\nCORRECTED\nPAYER’S/TRUSTEE’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone no.\nPAYER’S/TRUSTEE’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2 Earnings\n$\n3 Basis\n$\n4 Trustee-to-trustee \ntransfer\n5 Distribution is from:\n• Qualified tuition program—\nPrivate\nor State\n• Coverdell ESA\n6 Check if the recipient is \nnot the designated \nbeneficiary\nForm 1099-Q (Rev. 11-2019)\nwww.irs.gov/Form1099Q\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 3,670,769 \n 3,675,639 \n 3,354,009 \n 3,420,139 \nNumber of Forms filed for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "22\n \nForm 1099-Q\n(Rev. November 2019)\nFor calendar year \n20\nCat. No. 32223J\nPayments From \nQualified \nEducation \nPrograms \n(Under Sections \n529 and 530)\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-1760\nFile with Form 1096.\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain Information \nReturns.\n3131\nVOID\nCORRECTED\nPAYER’S/TRUSTEE’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone no.\nPAYER’S/TRUSTEE’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2 Earnings\n$\n3 Basis\n$\n4 Trustee-to-trustee \ntransfer\n5 Distribution is from:\n• Qualified tuition program—\nPrivate\nor State\n• Coverdell ESA\n6 Check if the recipient is \nnot the designated \nbeneficiary\nForm 1099-Q (Rev. 11-2019)\nwww.irs.gov/Form1099Q\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all individuals represented =\n 2,603,347 \n 2,607,911 \n 2,372,188 \n 2,410,376 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "23\n \nForm 1099-Q\n(Rev. November 2019)\nFor calendar year \n20\nCat. No. 32223J\nPayments From \nQualified \nEducation \nPrograms \n(Under Sections \n529 and 530)\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-1760\nFile with Form 1096.\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain Information \nReturns.\n3131\nVOID\nCORRECTED\nPAYER’S/TRUSTEE’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone no.\nPAYER’S/TRUSTEE’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2 Earnings\n$\n3 Basis\n$\n4 Trustee-to-trustee \ntransfer\n5 Distribution is from:\n• Qualified tuition program—\nPrivate\nor State\n• Coverdell ESA\n6 Check if the recipient is \nnot the designated \nbeneficiary\nForm 1099-Q (Rev. 11-2019)\nwww.irs.gov/Form1099Q\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 39,130,020 \n 3,675,639 \n 15,235,747 \n 22,087,982 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "24\n \nForm W-2G\n(Rev. January 2021)\nCat. No. 10138V\nCertain \nGambling \nWinnings\nDepartment of the Treasury - Internal Revenue Service\nCopy A \nFor Internal Revenue \nService Center\nFile with Form 1096\nOMB No. 1545-0238\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain Information \nReturns.\nFor calendar year\n20\n3232\nVOID \nCORRECTED\nPAYER’S name, street address, city or town, province or state, country, \nand ZIP or foreign postal code\nPAYER’S federal identification number \nPAYER’S telephone number\nWINNER’S name\nStreet address (including apt. no.)\nCity or town, province or state, country, and ZIP or foreign postal code\n1 Reportable winnings\n$\n2 Date won\n3 Type of wager\n4 Federal income tax withheld\n$\n5 Transaction\n6 Race\n7 Winnings from identical wagers\n$\n8 Cashier\n9 Winner’s taxpayer identification no. 10 Window\n11 First identification \n12 Second identification \n13 State/Payer’s state identification no.\n14 State winnings\n$\n15 State income tax withheld\n$\n16 Local winnings\n$\n17 Local income tax withheld\n$\n18 Name of locality\nUnder penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished \ncorrectly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.\nSignature a\nDate a\nForm W-2G (Rev. 1-2021)\nwww.irs.gov/FormW2G\nDo Not Cut or Separate Forms on This Page – Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 23,859,080 \n 24,014,560 \n 1,563,405 \n 156,402 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "25\n \nForm W-2G\n(Rev. January 2021)\nCat. No. 10138V\nCertain \nGambling \nWinnings\nDepartment of the Treasury - Internal Revenue Service\nCopy A \nFor Internal Revenue \nService Center\nFile with Form 1096\nOMB No. 1545-0238\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain Information \nReturns.\nFor calendar year\n20\n3232\nVOID \nCORRECTED\nPAYER’S name, street address, city or town, province or state, country, \nand ZIP or foreign postal code\nPAYER’S federal identification number \nPAYER’S telephone number\nWINNER’S name\nStreet address (including apt. no.)\nCity or town, province or state, country, and ZIP or foreign postal code\n1 Reportable winnings\n$\n2 Date won\n3 Type of wager\n4 Federal income tax withheld\n$\n5 Transaction\n6 Race\n7 Winnings from identical wagers\n$\n8 Cashier\n9 Winner’s taxpayer identification no. 10 Window\n11 First identification \n12 Second identification \n13 State/Payer’s state identification no.\n14 State winnings\n$\n15 State income tax withheld\n$\n16 Local winnings\n$\n17 Local income tax withheld\n$\n18 Name of locality\nUnder penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished \ncorrectly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.\nSignature a\nDate a\nForm W-2G (Rev. 1-2021)\nwww.irs.gov/FormW2G\nDo Not Cut or Separate Forms on This Page – Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 4,326,899 \n 4,365,605 \n 668,505 \n 58,734 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\nNumber of individuals for selected line\n", "26\n \nForm W-2G\n(Rev. January 2021)\nCat. No. 10138V\nCertain \nGambling \nWinnings\nDepartment of the Treasury - Internal Revenue Service\nCopy A \nFor Internal Revenue \nService Center\nFile with Form 1096\nOMB No. 1545-0238\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain Information \nReturns.\nFor calendar year\n20\n3232\nVOID \nCORRECTED\nPAYER’S name, street address, city or town, province or state, country, \nand ZIP or foreign postal code\nPAYER’S federal identification number \nPAYER’S telephone number\nWINNER’S name\nStreet address (including apt. no.)\nCity or town, province or state, country, and ZIP or foreign postal code\n1 Reportable winnings\n$\n2 Date won\n3 Type of wager\n4 Federal income tax withheld\n$\n5 Transaction\n6 Race\n7 Winnings from identical wagers\n$\n8 Cashier\n9 Winner’s taxpayer identification no. 10 Window\n11 First identification \n12 Second identification \n13 State/Payer’s state identification no.\n14 State winnings\n$\n15 State income tax withheld\n$\n16 Local winnings\n$\n17 Local income tax withheld\n$\n18 Name of locality\nUnder penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished \ncorrectly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.\nSignature a\nDate a\nForm W-2G (Rev. 1-2021)\nwww.irs.gov/FormW2G\nDo Not Cut or Separate Forms on This Page – Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 84,115,975 \n 24,014,560 \n 3,243,535 \n 344,891 \nAmount of selected lines filed (in thousands of dollars)\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "27\nForm 8596 \n(Rev. August 2013) \nInternal Revenue Service \nDepartment of the Treasury \nInformation Return for Federal Contracts\nSubmit with \nForm 8596-A. \n1 Name and address of contractor \n2 Contractor’s taxpayer identification number\n3 Name of common parent, if applicable (See instructions.) \n4 Common parent’s employer identification number, \nif applicable (See instructions.) \n5 Name of Federal executive agency\n6 Federal executive agency’s employer \nidentification number \n7 Date of contract action \n8 Expected date of contract completion\n9 Total amount obligated under the contract \n$ \n10 Contract number \n11 Agency code \n12 Contract office \nnumber \n13 Contract modification \nnumber \nGeneral Instructions \nSection references are to the Internal Revenue Code unless \notherwise noted. \nFuture developments. For the latest information about \ndevelopments related to Form 8596 and its instructions, such as \nlegislation enacted after they were published, go to \nwww.irs.gov/form8596. \nPurpose of form. Section 6050M and Regulations section \n1.6050M-1 require certain Federal executive agencies to file a \nreturn to report information about persons with whom they \nhave entered into contracts. If you are not filing electronically \nand you have not made the Federal Procurement Data Center \n(FPDC) election, explained later, use Forms 8596 and 8596-A, \nQuarterly Transmittal of Information Returns for Federal \nContracts, to furnish the required information. \nHow to file. If you file 250 or more reportable contracts during a \n1-year period, you must file Form 8596 electronically for each \nquarter of that 1-year period. For information on filing \nelectronically, see Pub. 1516, Specifications for Filing Form \n8596, Information Return for Federal Contracts, Electronically. If \nyou expect to enter into fewer than 250 reportable contracts \nduring a 1-year period, you may file paper Forms 8596 and \n8596-A. \nTIP\nThe IRS encourages you to file electronically even \nthough you have fewer than 250 reportable contracts. \nWhen to file. You must file Forms 8596 quarterly. The due \ndates for each quarter are shown below. Do not file before the \nend of the quarter. \nQuarter \nDue Date \nJanuary, February, March \nApril 30 \nApril, May, June \nJuly 31 \nJuly, August, September \nOctober 31 \nOctober, November, December \nJanuary 31 \nIf the regular due date falls on a Saturday, Sunday, or legal \nholiday, file by the next business day.\nWhere to file. File Forms 8596 and 8596-A with Internal \nRevenue Service, Attn: 8596, Enterprise Computing Center at \nMartinsburg, (IRS/ECC-MTB), 230 Murall Drive, P.O. Box 1359, \nKearneysville, West Virginia 25430.\nWho must file. The head of every Federal executive agency or \nhis or her delegate must file Forms 8596 and 8596-A to report \nfederal contracts. \nFederal executive agency. A Federal executive agency is (a) \nany executive agency, as defined in 5 U.S.C. 105, other than the \nGovernment Accountability Office, (b) any military department, \nas defined in 5 U.S.C. 102, and (c) the United States Postal \nService and the Postal Rate Commission. \nSpecial rules. If a subcontract is entered into by the Small \nBusiness Administration (SBA) under a prime contract between \nthe SBA and a procuring agency under section 8(a) of the Small \nBusiness Act, the procuring agency, not the SBA, must file \nForms 8596 and 8596-A. \nA Federal Supply Schedule Contract or an Automated Data \nProcessing Schedule Contract entered into by the General \nServices Administration (GSA), or a schedule contract entered \ninto by the Department of Veterans Affairs (VA) on behalf of one \nor more Federal executive agencies, is not to be reported by the \nGSA or the VA at the time of execution. Rather, when a Federal \nexecutive agency, including the GSA or the VA, places an order \nunder a schedule contract, then the Federal executive agency \nmust file Forms 8596 and 8596-A. \nFPDC election. In complying with the requirements of the \nFederal Procurement Data System, if you are required to submit \nto the FPDC the same contract information that is required by \nForms 8596 and 8596-A, you may elect to have the FPDC file \nForms 8596 and 8596-A on your behalf for contracts required to \nbe reported to the FPDC. If you make the election, your agency \nmust not file directly with the IRS to report those contracts \nrequired to be submitted to the FPDC. However, you must file \nwith the IRS for any contracts that are required to be reported \nto the IRS but are not required to be submitted to the FPDC.\nTo make this election, attach to your FPDC submission for \nthe quarter a signed statement that (a) the Director of the FPDC \n(or his or her delegate) is authorized, in accordance with an \nelection made under 26 CFR 1.6050M-1(d)(5), on the agency’s \nbehalf, to make the required returns for that quarter and (b) \nCat. No. 12306H \nwww.irs.gov/form8596\nForm 8596 (Rev. 8-2013) \nTotal of all forms filed =\n 5,028 \n 5,028 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "28\nForm 8596 \n(Rev. August 2013) \nInternal Revenue Service \nDepartment of the Treasury \nInformation Return for Federal Contracts\nSubmit with \nForm 8596-A. \n1 Name and address of contractor \n2 Contractor’s taxpayer identification number\n3 Name of common parent, if applicable (See instructions.) \n4 Common parent’s employer identification number, \nif applicable (See instructions.) \n5 Name of Federal executive agency\n6 Federal executive agency’s employer \nidentification number \n7 Date of contract action \n8 Expected date of contract completion\n9 Total amount obligated under the contract \n$ \n10 Contract number \n11 Agency code \n12 Contract office \nnumber \n13 Contract modification \nnumber \nGeneral Instructions \nSection references are to the Internal Revenue Code unless \notherwise noted. \nFuture developments. For the latest information about \ndevelopments related to Form 8596 and its instructions, such as \nlegislation enacted after they were published, go to \nwww.irs.gov/form8596. \nPurpose of form. Section 6050M and Regulations section \n1.6050M-1 require certain Federal executive agencies to file a \nreturn to report information about persons with whom they \nhave entered into contracts. If you are not filing electronically \nand you have not made the Federal Procurement Data Center \n(FPDC) election, explained later, use Forms 8596 and 8596-A, \nQuarterly Transmittal of Information Returns for Federal \nContracts, to furnish the required information. \nHow to file. If you file 250 or more reportable contracts during a \n1-year period, you must file Form 8596 electronically for each\nquarter of that 1-year period. For information on filing\nelectronically, see Pub. 1516, Specifications for Filing Form\n8596, Information Return for Federal Contracts, Electronically. If\nyou expect to enter into fewer than 250 reportable contracts\nduring a 1-year period, you may file paper Forms 8596 and\n8596-A.\nTIP\nThe IRS encourages you to file electronically even\nthough you have fewer than 250 reportable contracts. \nWhen to file. You must file Forms 8596 quarterly. The due \ndates for each quarter are shown below. Do not file before the \nend of the quarter. \nQuarter\nDue Date\nJanuary, February, March \nApril 30 \nApril, May, June \nJuly 31 \nJuly, August, September \nOctober 31 \nOctober, November, December \nJanuary 31 \nIf the regular due date falls on a Saturday, Sunday, or legal \nholiday, file by the next business day.\nWhere to file. File Forms 8596 and 8596-A with Internal \nRevenue Service, Attn: 8596, Enterprise Computing Center at \nMartinsburg, (IRS/ECC-MTB), 230 Murall Drive, P.O. Box 1359, \nKearneysville, West Virginia 25430.\nWho must file. The head of every Federal executive agency or \nhis or her delegate must file Forms 8596 and 8596-A to report \nfederal contracts. \nFederal executive agency. A Federal executive agency is (a) \nany executive agency, as defined in 5 U.S.C. 105, other than the \nGovernment Accountability Office, (b) any military department, \nas defined in 5 U.S.C. 102, and (c) the United States Postal \nService and the Postal Rate Commission. \nSpecial rules. If a subcontract is entered into by the Small \nBusiness Administration (SBA) under a prime contract between \nthe SBA and a procuring agency under section 8(a) of the Small \nBusiness Act, the procuring agency, not the SBA, must file \nForms 8596 and 8596-A. \nA Federal Supply Schedule Contract or an Automated Data \nProcessing Schedule Contract entered into by the General \nServices Administration (GSA), or a schedule contract entered \ninto by the Department of Veterans Affairs (VA) on behalf of one \nor more Federal executive agencies, is not to be reported by the \nGSA or the VA at the time of execution. Rather, when a Federal \nexecutive agency, including the GSA or the VA, places an order \nunder a schedule contract, then the Federal executive agency \nmust file Forms 8596 and 8596-A. \nFPDC election. In complying with the requirements of the \nFederal Procurement Data System, if you are required to submit \nto the FPDC the same contract information that is required by \nForms 8596 and 8596-A, you may elect to have the FPDC file \nForms 8596 and 8596-A on your behalf for contracts required to \nbe reported to the FPDC. If you make the election, your agency \nmust not file directly with the IRS to report those contracts \nrequired to be submitted to the FPDC. However, you must file \nwith the IRS for any contracts that are required to be reported \nto the IRS but are not required to be submitted to the FPDC.\nTo make this election, attach to your FPDC submission for \nthe quarter a signed statement that (a) the Director of the FPDC \n(or his or her delegate) is authorized, in accordance with an \nelection made under 26 CFR 1.6050M-1(d)(5), on the agency’s \nbehalf, to make the required returns for that quarter and (b) \nCat. No. 12306H \nwww.irs.gov/form8596\nForm 8596 (Rev. 8-2013) \nTotal of all forms filed =\n 2,834 \n 2,834 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\nNumber of individuals for selected line\n", "29\nForm 8596 \n(Rev. August 2013) \nInternal Revenue Service \nDepartment of the Treasury \nInformation Return for Federal Contracts\nSubmit with \nForm 8596-A. \n1 Name and address of contractor \n2 Contractor’s taxpayer identification number\n3 Name of common parent, if applicable (See instructions.) \n4 Common parent’s employer identification number, \nif applicable (See instructions.) \n5 Name of Federal executive agency\n6 Federal executive agency’s employer \nidentification number \n7 Date of contract action \n8 Expected date of contract completion\n9 Total amount obligated under the contract \n$ \n10 Contract number \n11 Agency code \n12 Contract office \nnumber \n13 Contract modification \nnumber \nGeneral Instructions \nSection references are to the Internal Revenue Code unless \notherwise noted. \nFuture developments. For the latest information about \ndevelopments related to Form 8596 and its instructions, such as \nlegislation enacted after they were published, go to \nwww.irs.gov/form8596. \nPurpose of form. Section 6050M and Regulations section \n1.6050M-1 require certain Federal executive agencies to file a \nreturn to report information about persons with whom they \nhave entered into contracts. If you are not filing electronically \nand you have not made the Federal Procurement Data Center \n(FPDC) election, explained later, use Forms 8596 and 8596-A, \nQuarterly Transmittal of Information Returns for Federal \nContracts, to furnish the required information. \nHow to file. If you file 250 or more reportable contracts during a \n1-year period, you must file Form 8596 electronically for each\nquarter of that 1-year period. For information on filing\nelectronically, see Pub. 1516, Specifications for Filing Form\n8596, Information Return for Federal Contracts, Electronically. If\nyou expect to enter into fewer than 250 reportable contracts\nduring a 1-year period, you may file paper Forms 8596 and\n8596-A.\nTIP\nThe IRS encourages you to file electronically even\nthough you have fewer than 250 reportable contracts. \nWhen to file. You must file Forms 8596 quarterly. The due \ndates for each quarter are shown below. Do not file before the \nend of the quarter. \nQuarter\nDue Date\nJanuary, February, March \nApril 30 \nApril, May, June \nJuly 31 \nJuly, August, September \nOctober 31 \nOctober, November, December \nJanuary 31 \nIf the regular due date falls on a Saturday, Sunday, or legal \nholiday, file by the next business day.\nWhere to file. File Forms 8596 and 8596-A with Internal \nRevenue Service, Attn: 8596, Enterprise Computing Center at \nMartinsburg, (IRS/ECC-MTB), 230 Murall Drive, P.O. Box 1359, \nKearneysville, West Virginia 25430.\nWho must file. The head of every Federal executive agency or \nhis or her delegate must file Forms 8596 and 8596-A to report \nfederal contracts. \nFederal executive agency. A Federal executive agency is (a) \nany executive agency, as defined in 5 U.S.C. 105, other than the \nGovernment Accountability Office, (b) any military department, \nas defined in 5 U.S.C. 102, and (c) the United States Postal \nService and the Postal Rate Commission. \nSpecial rules. If a subcontract is entered into by the Small \nBusiness Administration (SBA) under a prime contract between \nthe SBA and a procuring agency under section 8(a) of the Small \nBusiness Act, the procuring agency, not the SBA, must file \nForms 8596 and 8596-A. \nA Federal Supply Schedule Contract or an Automated Data \nProcessing Schedule Contract entered into by the General \nServices Administration (GSA), or a schedule contract entered \ninto by the Department of Veterans Affairs (VA) on behalf of one \nor more Federal executive agencies, is not to be reported by the \nGSA or the VA at the time of execution. Rather, when a Federal \nexecutive agency, including the GSA or the VA, places an order \nunder a schedule contract, then the Federal executive agency \nmust file Forms 8596 and 8596-A. \nFPDC election. In complying with the requirements of the \nFederal Procurement Data System, if you are required to submit \nto the FPDC the same contract information that is required by \nForms 8596 and 8596-A, you may elect to have the FPDC file \nForms 8596 and 8596-A on your behalf for contracts required to \nbe reported to the FPDC. If you make the election, your agency \nmust not file directly with the IRS to report those contracts \nrequired to be submitted to the FPDC. However, you must file \nwith the IRS for any contracts that are required to be reported \nto the IRS but are not required to be submitted to the FPDC.\nTo make this election, attach to your FPDC submission for \nthe quarter a signed statement that (a) the Director of the FPDC \n(or his or her delegate) is authorized, in accordance with an \nelection made under 26 CFR 1.6050M-1(d)(5), on the agency’s \nbehalf, to make the required returns for that quarter and (b) \nCat. No. 12306H \nwww.irs.gov/form8596\nForm 8596 (Rev. 8-2013) \nTotal of all forms filed =\n 5,028 \n 2,922,941 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "30\n651121 \nOMB No. 1545-0123 \nSchedule K-1 \n(Form 1065) \n2021\nDepartment of the Treasury \nInternal Revenue Service \nFor calendar year 2021, or tax year \nbeginning\n/ \n/ 2021\nending \n/ \n/ \nPartner’s Share of Income, Deductions, \nCredits, etc. \na See back of form and separate instructions. \nFinal K-1 \nAmended K-1 \nInformation About the Partnership \nPart I \nA \nPartnership’s employer identification number \nB \nPartnership’s name, address, city, state, and ZIP code \nC \nIRS center where partnership filed return a\nD \nCheck if this is a publicly traded partnership (PTP) \nInformation About the Partner \nPart II \nE \nPartner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.)\nF \nName, address, city, state, and ZIP code for partner entered in E. See instructions.\nG \nGeneral partner or LLC \nmember-manager \nLimited partner or other LLC \nmember \nH1\nDomestic partner \nForeign partner \nH2\nIf the partner is a disregarded entity (DE), enter the partner’s:\nTIN\nName\nI1\nWhat type of entity is this partner? \nI2\nIf this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here a\nJ \nPartner’s share of profit, loss, and capital (see instructions): \n Beginning \nEnding \nProfit \n% \n% \nLoss \n% \n% \nCapital \n% \n% \nCheck if decrease is due to sale or exchange of partnership interest . a\nK \nPartner’s share of liabilities:\n Beginning \nEnding \nNonrecourse \n.\n.\n$\n$\nQualified nonrecourse \nfinancing \n.\n.\n.\n$\n$\nRecourse \n.\n.\n.\n$\n$\nCheck this box if Item K includes liability amounts from lower tier partnerships a\nL \nPartner’s Capital Account Analysis\n(\n)\nBeginning capital account \n.\n.\n.\n$\nCapital contributed during the year .\n.\n$\nCurrent year net income (loss) .\n.\n.\n$\nOther increase (decrease) (attach explanation)\n$\nWithdrawals and distributions .\n.\n.\n$\nEnding capital account \n.\n.\n.\n.\n$\nM \nDid the partner contribute property with a built-in gain (loss)?\nYes\nNo\nIf “Yes,” attach statement. See instructions.\nN \nPartner’s Share of Net Unrecognized Section 704(c) Gain or (Loss)\nBeginning .\n.\n.\n.\n.\n.\n.\n. $ \nEnding .\n.\n.\n.\n.\n.\n.\n.\n. $ \nPartner’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1\nOrdinary business income (loss) \n2 \nNet rental real estate income (loss) \n3 \nOther net rental income (loss) \n4a \nGuaranteed payments for services\n4b \nGuaranteed payments for capital\n4c\nTotal guaranteed payments\n5 \nInterest income \n6a \nOrdinary dividends \n6b \nQualified dividends \n6c\nDividend equivalents\n7 \nRoyalties \n8 \nNet short-term capital gain (loss) \n9a \nNet long-term capital gain (loss) \n9b \nCollectibles (28%) gain (loss) \n9c \nUnrecaptured section 1250 gain \n10 \nNet section 1231 gain (loss) \n11 \nOther income (loss) \n12 \nSection 179 deduction \n13 \nOther deductions \n14 \nSelf-employment earnings (loss) \n15 \nCredits \n16\nSchedule K-3 is attached if \nchecked .\n.\n.\n.\na\n17 \nAlternative minimum tax (AMT) items\n18 \nTax-exempt income and \nnondeductible expenses \n19 \nDistributions \n20 \nOther information \n21\nForeign taxes paid or accrued\n22\nMore than one activity for at-risk purposes\n23\nMore than one activity for passive activity purposes\nSee attached statement for additional information.\nFor IRS Use Only \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1065. \nwww.irs.gov/Form1065\nCat. No. 11394R \nSchedule K-1 (Form 1065) 2021 \nTotal of all forms filed = 24,747,978 \n 11,523,305 \n 7,299,759 \n 372,871 \n 837,227 \n 6,099,862 \n 3,380,687 \n 2,282,209 \n 631,886 \n 3,038,253 \n 2,131 \n 394,269 \n 5,432 \n 84,578 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "31\n651121 \nOMB No. 1545-0123 \nSchedule K-1 \n(Form 1065) \n2021\nDepartment of the Treasury \nInternal Revenue Service \nFor calendar year 2021, or tax year \nbeginning\n/ \n/ 2021\nending \n/ \n/ \nPartner’s Share of Income, Deductions, \nCredits, etc. \na See back of form and separate instructions. \nFinal K-1 \nAmended K-1 \nInformation About the Partnership \nPart I \nA \nPartnership’s employer identification number \nB \nPartnership’s name, address, city, state, and ZIP code \nC \nIRS center where partnership filed return a\nD \nCheck if this is a publicly traded partnership (PTP) \nInformation About the Partner \nPart II \nE \nPartner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.)\nF \nName, address, city, state, and ZIP code for partner entered in E. See instructions.\nG \nGeneral partner or LLC \nmember-manager \nLimited partner or other LLC \nmember \nH1\nDomestic partner \nForeign partner \nH2\nIf the partner is a disregarded entity (DE), enter the partner’s:\nTIN\nName\nI1\nWhat type of entity is this partner? \nI2\nIf this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here a\nJ \nPartner’s share of profit, loss, and capital (see instructions): \n Beginning \nEnding \nProfit \n% \n% \nLoss \n% \n% \nCapital \n% \n% \nCheck if decrease is due to sale or exchange of partnership interest . a\nK \nPartner’s share of liabilities:\n Beginning \nEnding \nNonrecourse \n.\n.\n$\n$\nQualified nonrecourse \nfinancing \n.\n.\n.\n$\n$\nRecourse \n.\n.\n.\n$\n$\nCheck this box if Item K includes liability amounts from lower tier partnerships a\nL \nPartner’s Capital Account Analysis\n( )\nBeginning capital account \n.\n.\n.\n$\nCapital contributed during the year .\n.\n$\nCurrent year net income (loss) .\n.\n.\n$\nOther increase (decrease) (attach explanation)\n$\nWithdrawals and distributions .\n.\n.\n$\nEnding capital account \n.\n.\n.\n.\n$\nM \nDid the partner contribute property with a built-in gain (loss)?\nYes\nNo\nIf “Yes,” attach statement. See instructions.\nN \nPartner’s Share of Net Unrecognized Section 704(c) Gain or (Loss)\nBeginning .\n.\n.\n.\n.\n.\n.\n. $ \nEnding .\n.\n.\n.\n.\n.\n.\n.\n. $ \nPartner’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1\nOrdinary business income (loss) \n2 \nNet rental real estate income (loss) \n3 \nOther net rental income (loss) \n4a \nGuaranteed payments for services\n4b \nGuaranteed payments for capital\n4c\nTotal guaranteed payments\n5 \nInterest income \n6a \nOrdinary dividends \n6b \nQualified dividends \n6c\nDividend equivalents\n7 \nRoyalties \n8 \nNet short-term capital gain (loss) \n9a \nNet long-term capital gain (loss) \n9b \nCollectibles (28%) gain (loss) \n9c \nUnrecaptured section 1250 gain \n10 \nNet section 1231 gain (loss) \n11 \nOther income (loss) \n12 \nSection 179 deduction \n13 \nOther deductions \n14 \nSelf-employment earnings (loss) \n15 \nCredits \n16\nSchedule K-3 is attached if \nchecked .\n.\n.\n.\n a\n17 \nAlternative minimum tax (AMT) items\n18 \nTax-exempt income and \nnondeductible expenses \n19 \nDistributions \n20 \nOther information \n21\nForeign taxes paid or accrued\n22\nMore than one activity for at-risk purposes\n23\nMore than one activity for passive activity purposes\nSee attached statement for additional information. \nFor IRS Use Only \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1065. \nwww.irs.gov/Form1065\nCat. No. 11394R \nSchedule K-1 (Form 1065) 2021 \nTotal of all individuals represented =\n 12,590,256 \n 7,260,287 \n 4,057,946 \n 295,854 \n 745,397 \n 3,308,936 \n 2,154,196 \n 1,496,513 \n 440,136 \n 1,713,255 \n 1,189 \n 348,285 \n 4,297 \n 65,481 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "32\n651121 \nOMB No. 1545-0123 \nSchedule K-1 \n(Form 1065) \n2021\nDepartment of the Treasury \nInternal Revenue Service \nFor calendar year 2021, or tax year \nbeginning\n/ \n/ 2021\nending \n/ \n/ \nPartner’s Share of Income, Deductions, \nCredits, etc. \na See back of form and separate instructions. \nFinal K-1 \nAmended K-1 \nInformation About the Partnership \nPart I \nA \nPartnership’s employer identification number \nB \nPartnership’s name, address, city, state, and ZIP code \nC \nIRS center where partnership filed return a\nD \nCheck if this is a publicly traded partnership (PTP) \nInformation About the Partner \nPart II \nE \nPartner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.)\nF \nName, address, city, state, and ZIP code for partner entered in E. See instructions.\nG \nGeneral partner or LLC \nmember-manager \nLimited partner or other LLC \nmember \nH1\nDomestic partner \nForeign partner \nH2\nIf the partner is a disregarded entity (DE), enter the partner’s:\nTIN\nName\nI1\nWhat type of entity is this partner? \nI2\nIf this partner is a retirement plan (IRA/SEP/Keogh/etc.), check here a\nJ \nPartner’s share of profit, loss, and capital (see instructions): \n Beginning \nEnding \nProfit \n% \n% \nLoss \n% \n% \nCapital \n% \n% \nCheck if decrease is due to sale or exchange of partnership interest . a\nK \nPartner’s share of liabilities:\n Beginning \nEnding \nNonrecourse \n.\n.\n$\n$\nQualified nonrecourse \nfinancing \n.\n.\n.\n$\n$\nRecourse \n.\n.\n.\n$\n$\nCheck this box if Item K includes liability amounts from lower tier partnerships a\nL \nPartner’s Capital Account Analysis\n( )\nBeginning capital account \n.\n.\n.\n$\nCapital contributed during the year .\n.\n$\nCurrent year net income (loss) .\n.\n.\n$\nOther increase (decrease) (attach explanation)\n$\nWithdrawals and distributions .\n.\n.\n$\nEnding capital account \n.\n.\n.\n.\n$\nM \nDid the partner contribute property with a built-in gain (loss)?\nYes\nNo\nIf “Yes,” attach statement. See instructions.\nN \nPartner’s Share of Net Unrecognized Section 704(c) Gain or (Loss)\nBeginning .\n.\n.\n.\n.\n.\n.\n. $ \nEnding .\n.\n.\n.\n.\n.\n.\n.\n. $ \nPartner’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1\nOrdinary business income (loss) \n2 \nNet rental real estate income (loss) \n3 \nOther net rental income (loss) \n4a \nGuaranteed payments for services\n4b \nGuaranteed payments for capital\n4c\nTotal guaranteed payments\n5 \nInterest income \n6a \nOrdinary dividends \n6b \nQualified dividends \n6c\nDividend equivalents\n7 \nRoyalties \n8 \nNet short-term capital gain (loss) \n9a \nNet long-term capital gain (loss) \n9b \nCollectibles (28%) gain (loss) \n9c \nUnrecaptured section 1250 gain \n10 \nNet section 1231 gain (loss) \n11 \nOther income (loss) \n12 \nSection 179 deduction \n13 \nOther deductions \n14 \nSelf-employment earnings (loss) \n15 \nCredits \n16\nSchedule K-3 is attached if \nchecked .\n.\n.\n.\n a\n17 \nAlternative minimum tax (AMT) items\n18 \nTax-exempt income and \nnondeductible expenses \n19 \nDistributions \n20 \nOther information \n21\nForeign taxes paid or accrued\n22\nMore than one activity for at-risk purposes\n23\nMore than one activity for passive activity purposes\nSee attached statement for additional information. \nFor IRS Use Only \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1065. \nwww.irs.gov/Form1065\nCat. No. 11394R \nSchedule K-1 (Form 1065) 2021 \nTotal of all forms filed = 24,747,978 \n 269,416,861 \n 10,753,600 \n 1,055,821 \n 66,593,907 \n 31,451,849 \n 49,635,737 \n 30,463,272 \n 12,100,087 \n 399,223,290 \n 12,529 \n 5,981,403 \n 31,173 \n 146,561 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "33\nSchedule K-1 \n(Form 1041) \n2021\nBeneficiary’s Share of Income, Deductions, \nCredits, etc. \nDepartment of the Treasury \nInternal Revenue Service \na See back of form and instructions. \nOMB No. 1545-0092 \n661117 \nFinal K-1\nAmended K-1\nFor calendar year 2021, or tax year \nbeginning\n/\nending \n/ \n/ \nInformation About the Estate or Trust \nPart I \nA Estate’s or trust’s employer identification number \nB Estate’s or trust’s name\nC Fiduciary’s name, address, city, state, and ZIP code\nD\nCheck if Form 1041-T was filed and enter the date it was filed \nE\nCheck if this is the final Form 1041 for the estate or trust \nInformation About the Beneficiary\nPart II \nF Beneficiary’s identifying number\nG Beneficiary’s name, address, city, state, and ZIP code\nH\nDomestic beneficiary\nForeign beneficiary\n/ \nBeneficiary’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1 \nInterest income \n2a \nOrdinary dividends\n2b \nQualified dividends\n3 \nNet short-term capital gain\n4a \nNet long-term capital gain\n4b \n28% rate gain \n4c \nUnrecaptured section 1250 gain\n5 \nOther portfolio and \nnonbusiness income\n6 \nOrdinary business income\n7 \nNet rental real estate income\n8 \nOther rental income\n9\nDirectly apportioned deductions\n10 \nEstate tax deduction\n11\nFinal year deductions\n12\nAlternative minimum tax adjustment\n13\nCredits and credit recapture\n14\nOther information\nSee attached statement for additional information. \nNote: A statement must be attached showing the \nbeneficiary’s share of income and directly apportioned \ndeductions from each business, rental real estate, and \nother rental activity. \nFor IRS Use Only \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1041. \nwww.irs.gov/Form1041\nCat. No. 11380D \nSchedule K-1 (Form 1041) 2021\n2021\nTotal of all forms filed =\n 3,372,280 \n 962,111 \n 1,283,016 \n 201,840 \n 551,021 \n 543,327 \n 120,172 \n 296,143 \n 15,109 \n 1,866,221 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "34\nSchedule K-1 \n(Form 1041) \n2021\nBeneficiary’s Share of Income, Deductions, \nCredits, etc. \nDepartment of the Treasury \nInternal Revenue Service \na See back of form and instructions. \nOMB No. 1545-0092 \n661117 \nFinal K-1\nAmended K-1\nFor calendar year 2021, or tax year \nbeginning\n/\nending \n/ \n/ \nInformation About the Estate or Trust \nPart I \nA Estate’s or trust’s employer identification number \nB Estate’s or trust’s name\nC Fiduciary’s name, address, city, state, and ZIP code\nD\nCheck if Form 1041-T was filed and enter the date it was filed \nE\nCheck if this is the final Form 1041 for the estate or trust \nInformation About the Beneficiary\nPart II \nF Beneficiary’s identifying number\nG Beneficiary’s name, address, city, state, and ZIP code\nH\nDomestic beneficiary\nForeign beneficiary\n/ \nBeneficiary’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1 \nInterest income \n2a \nOrdinary dividends\n2b \nQualified dividends\n3 \nNet short-term capital gain\n4a \nNet long-term capital gain\n4b \n28% rate gain \n4c \nUnrecaptured section 1250 gain\n5 \nOther portfolio and \nnonbusiness income\n6 \nOrdinary business income\n7 \nNet rental real estate income\n8 \nOther rental income\n9\nDirectly apportioned deductions\n10 \nEstate tax deduction\n11\nFinal year deductions\n12\nAlternative minimum tax adjustment\n13\nCredits and credit recapture\n14\nOther information\nSee attached statement for additional information. \nNote: A statement must be attached showing the \nbeneficiary’s share of income and directly apportioned \ndeductions from each business, rental real estate, and \nother rental activity. \nFor IRS Use Only \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1041. \nwww.irs.gov/Form1041\nCat. No. 11380D \nSchedule K-1 (Form 1041) 2021\n2021\nTotal of all individuals represented =\n 2,883,958 \n 883,346 \n 1,087,582 \n 109,593 \n 195,900 \n 519,092 \n 274,436 \n 12,487 \n 1,599,190 \n 511,048 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "35\nSchedule K-1 \n(Form 1041) \n2021\nBeneficiary’s Share of Income, Deductions, \nCredits, etc. \nDepartment of the Treasury \nInternal Revenue Service \na See back of form and instructions. \nOMB No. 1545-0092 \n661117 \nFinal K-1\nAmended K-1\nFor calendar year 2021, or tax year \nbeginning\n/\nending \n/ \n/ \nInformation About the Estate or Trust \nPart I \nA Estate’s or trust’s employer identification number \nB Estate’s or trust’s name\nC Fiduciary’s name, address, city, state, and ZIP code\nD\nCheck if Form 1041-T was filed and enter the date it was filed \nE\nCheck if this is the final Form 1041 for the estate or trust \nInformation About the Beneficiary\nPart II \nF Beneficiary’s identifying number\nG Beneficiary’s name, address, city, state, and ZIP code\nH\nDomestic beneficiary\nForeign beneficiary\n/ \nBeneficiary’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1 \nInterest income \n2a \nOrdinary dividends\n2b \nQualified dividends\n3 \nNet short-term capital gain\n4a \nNet long-term capital gain\n4b \n28% rate gain \n4c \nUnrecaptured section 1250 gain\n5 \nOther portfolio and \nnonbusiness income\n6 \nOrdinary business income\n7 \nNet rental real estate income\n8 \nOther rental income\n9\nDirectly apportioned deductions\n10 \nEstate tax deduction\n11\nFinal year deductions\n12\nAlternative minimum tax adjustment\n13\nCredits and credit recapture\n14\nOther information\nSee attached statement for additional information. \nNote: A statement must be attached showing the \nbeneficiary’s share of income and directly apportioned \ndeductions from each business, rental real estate, and \nother rental activity. \nFor IRS Use Only \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1041. \nwww.irs.gov/Form1041\nCat. No. 11380D \nSchedule K-1 (Form 1041) 2021\n2021\nTotal of all forms filed =\n 3,372,280 \n 3,165,818 \n 26,994,227 \n 1,205,795 \n 26,795,450 \n 13,132,036 \n 7,967,407 \n 12,225,460 \n 165,008 \n 17,947,989 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\nAmount of selected lines filed (in thousands of dollars)\n", "36\n671121\nSchedule K-1 \n(Form 1120-S) \n2021\nDepartment of the Treasury \nInternal Revenue Service \nFor calendar year 2021, or tax year\nbeginning\n/ \n/ 2021\nending \n/ \n/ \nShareholder’s Share of Income, Deductions, \nCredits, etc. \na See separate instructions. \nOMB No. 1545-0123\nFinal K-1 \nAmended K-1 \nInformation About the Corporation \nPart I \nA \nCorporation’s employer identification number \nB \nCorporation’s name, address, city, state, and ZIP code \nC \nIRS Center where corporation filed return \nD\nCorporation’s total number of shares\nBeginning of tax year \n.\n.\n.\n.\n. \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. \nInformation About the Shareholder \nPart II \nE \nShareholder’s identifying number \nF\nShareholder’s name, address, city, state, and ZIP code \nG\nCurrent year allocation percentage .\n.\n.\n% \nH\nShareholder’s number of shares \nBeginning of tax year \n.\n.\n.\n.\n. \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. \nI\nLoans from shareholder\nBeginning of tax year \n.\n.\n.\n.\n. $ \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. $ \nFor IRS Use Only \nShareholder’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1 \nOrdinary business income (loss) \n2 \nNet rental real estate income (loss) \n3 \nOther net rental income (loss) \n4 \nInterest income \n5a Ordinary dividends \n5b Qualified dividends \n6 \nRoyalties \n7 \nNet short-term capital gain (loss) \n8a Net long-term capital gain (loss) \n8b Collectibles (28%) gain (loss) \n8c Unrecaptured section 1250 gain \n9 \nNet section 1231 gain (loss) \n10 \nOther income (loss) \n11 \nSection 179 deduction \n12 \nOther deductions \n13 \nCredits \n14\nSchedule K-3 is attached if \nchecked .\n.\n.\n.\n a\n15 \nAlternative minimum tax (AMT) items \n16 \nItems affecting shareholder basis \n17 \nOther information \n18\nMore than one activity for at-risk purposes\n19\nMore than one activity for passive activity purposes\n* See attached statement for additional information. \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1120-S. \nwww.irs.gov/Form1120S\nCat. No. 11520D \nSchedule K-1 (Form 1120-S) 2021 \nTotal of all forms filed =\n 8,576,493 \n 7,793,915 \n 319,381 \n 707,485 \n 50,165 \n 1,682,126 \n 306,457 \n 46,042 \n 145,586 \n 303,209 \n 663,415 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "37\n671121\nSchedule K-1 \n(Form 1120-S) \n2021\nDepartment of the Treasury \nInternal Revenue Service \nFor calendar year 2021, or tax year\nbeginning\n/ \n/ 2021\nending \n/ \n/ \nShareholder’s Share of Income, Deductions, \nCredits, etc. \na See separate instructions. \nOMB No. 1545-0123\nFinal K-1 \nAmended K-1 \nInformation About the Corporation \nPart I \nA \nCorporation’s employer identification number \nB \nCorporation’s name, address, city, state, and ZIP code \nC \nIRS Center where corporation filed return \nD\nCorporation’s total number of shares\nBeginning of tax year \n.\n.\n.\n.\n. \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. \nInformation About the Shareholder \nPart II \nE \nShareholder’s identifying number \nF\nShareholder’s name, address, city, state, and ZIP code \nG\nCurrent year allocation percentage .\n.\n.\n% \nH\nShareholder’s number of shares \nBeginning of tax year \n.\n.\n.\n.\n. \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. \nI\nLoans from shareholder\nBeginning of tax year \n.\n.\n.\n.\n. $ \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. $ \nFor IRS Use Only \nShareholder’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1 \nOrdinary business income (loss) \n2 \nNet rental real estate income (loss) \n3 \nOther net rental income (loss) \n4 \nInterest income \n5a Ordinary dividends \n5b Qualified dividends \n6 \nRoyalties \n7 \nNet short-term capital gain (loss) \n8a Net long-term capital gain (loss) \n8b Collectibles (28%) gain (loss) \n8c Unrecaptured section 1250 gain \n9 \nNet section 1231 gain (loss) \n10 \nOther income (loss) \n11 \nSection 179 deduction \n12 \nOther deductions \n13 \nCredits \n14\nSchedule K-3 is attached if \nchecked .\n.\n.\n.\n a\n15 \nAlternative minimum tax (AMT) items \n16 \nItems affecting shareholder basis \n17 \nOther information \n18\nMore than one activity for at-risk purposes\n19\nMore than one activity for passive activity purposes\n* See attached statement for additional information. \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1120-S. \nwww.irs.gov/Form1120S\nCat. No. 11520D \nSchedule K-1 (Form 1120-S) 2021 \nTotal of all individuals represented =\n 7,086,291 \n 1,505,083 \n 282,073 \n 42,894 \n 6,658,181 \n 604,084 \n 45,449 \n 629,952 \n 134,409 \n 282,861 \n 263,705 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "38\n671121\nSchedule K-1 \n(Form 1120-S) \n2021\nDepartment of the Treasury \nInternal Revenue Service \nFor calendar year 2021, or tax year\nbeginning\n/ \n/ 2021\nending \n/ \n/ \nShareholder’s Share of Income, Deductions, \nCredits, etc. \na See separate instructions. \nOMB No. 1545-0123\nFinal K-1 \nAmended K-1 \nInformation About the Corporation \nPart I \nA \nCorporation’s employer identification number \nB \nCorporation’s name, address, city, state, and ZIP code \nC \nIRS Center where corporation filed return \nD\nCorporation’s total number of shares\nBeginning of tax year \n.\n.\n.\n.\n. \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. \nInformation About the Shareholder \nPart II \nE \nShareholder’s identifying number \nF\nShareholder’s name, address, city, state, and ZIP code \nG\nCurrent year allocation percentage .\n.\n.\n% \nH\nShareholder’s number of shares \nBeginning of tax year \n.\n.\n.\n.\n. \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. \nI\nLoans from shareholder\nBeginning of tax year \n.\n.\n.\n.\n. $ \nEnd of tax year \n.\n.\n.\n.\n.\n.\n. $ \nFor IRS Use Only \nShareholder’s Share of Current Year Income, \nDeductions, Credits, and Other Items \nPart III \n1 \nOrdinary business income (loss) \n2 \nNet rental real estate income (loss) \n3 \nOther net rental income (loss) \n4 \nInterest income \n5a Ordinary dividends \n5b Qualified dividends \n6 \nRoyalties \n7 \nNet short-term capital gain (loss) \n8a Net long-term capital gain (loss) \n8b Collectibles (28%) gain (loss) \n8c Unrecaptured section 1250 gain \n9 \nNet section 1231 gain (loss) \n10 \nOther income (loss) \n11 \nSection 179 deduction \n12 \nOther deductions \n13 \nCredits \n14\nSchedule K-3 is attached if \nchecked .\n.\n.\n.\n a\n15 \nAlternative minimum tax (AMT) items \n16 \nItems affecting shareholder basis \n17 \nOther information \n18\nMore than one activity for at-risk purposes\n19\nMore than one activity for passive activity purposes\n* See attached statement for additional information. \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1120-S. \nwww.irs.gov/Form1120S\nCat. No. 11520D \nSchedule K-1 (Form 1120-S) 2021 \nTotal of all forms filed =\n 8,576,493 \n 686,566,571 \n 3,489,292 \n 10,568,101 \n 1,280,616 \n 7,325,240 \n 8,367,380 \n 2,904,587 \n 2,139,659 \n 147,468,005 \n 26,774,201 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "39\n \nForm 1099-NEC\n2021\nNonemployee \nCompensation\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0116\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Nonemployee compensation\n$\n2 Payer made direct sales totaling $5,000 or more of \nconsumer products to recipient for resale\n3\n4 Federal income tax withheld\n$\n5 State tax withheld\n$\n$\n6 State/Payer’s state no.\n7 State income\n$\n$\nForm 1099-NEC\nwww.irs.gov/Form1099NEC\nTotal of all forms filed =\n 38,003,140 \n 37,654,166 \n 104,212 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "40\n \nForm 1099-NEC\n2021\nNonemployee \nCompensation\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0116\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Nonemployee compensation\n$\n2 Payer made direct sales totaling $5,000 or more of \nconsumer products to recipient for resale\n3\n4 Federal income tax withheld\n$\n5 State tax withheld\n$\n$\n6 State/Payer’s state no.\n7 State income\n$\n$\nForm 1099-NEC\nwww.irs.gov/Form1099NEC\nTotal of all individuals represented =\n 25,958,770 \n 25,810,918 \n 97,209 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of individuals for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "41\n \nForm 1099-NEC\n2021\nNonemployee \nCompensation\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0116\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Nonemployee compensation\n$\n2 Payer made direct sales totaling $5,000 or more of \nconsumer products to recipient for resale\n3\n4 Federal income tax withheld\n$\n5 State tax withheld\n$\n$\n6 State/Payer’s state no.\n7 State income\n$\n$\nForm 1099-NEC\nwww.irs.gov/Form1099NEC\nTotal of all forms filed =\n 38,003,140 \n 658,005,225 \n 75,674 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "42\n \nForm 5498-ESA\n2021\nCat. No. 34011J\nCoverdell ESA \nContribution \nInformation\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-1815\nFor Privacy Act and \nPaperwork Reduction \nAct Notice, see the \n2021 General \nInstructions for \nCertain Information \nReturns.\n7272\nVOID\nCORRECTED\nTRUSTEE’S or ISSUER’S name, street address, city or town, state or \nprovince, country, and ZIP or foreign postal code\nTRUSTEE’S/ISSUER’S TIN\nBENEFICIARY’S TIN\nBENEFICIARY’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Coverdell ESA contributions\n$\n2 Rollover contributions\n$\nForm 5498-ESA\nwww.irs.gov/Form5498ESA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 342,774 \n 354,039 \n 7,026 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "43\n \nForm 5498-ESA\n2021\nCat. No. 34011J\nCoverdell ESA \nContribution \nInformation\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-1815\nFor Privacy Act and \nPaperwork Reduction \nAct Notice, see the \n2021 General \nInstructions for \nCertain Information \nReturns.\n7272\nVOID\nCORRECTED\nTRUSTEE’S or ISSUER’S name, street address, city or town, state or \nprovince, country, and ZIP or foreign postal code\nTRUSTEE’S/ISSUER’S TIN\nBENEFICIARY’S TIN\nBENEFICIARY’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Coverdell ESA contributions\n$\n2 Rollover contributions\n$\nForm 5498-ESA\nwww.irs.gov/Form5498ESA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all individuals represented =\n 298,034 \n 287,982 \n 6,819 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "44\nForm 5498-ESA\n2021\nCat. No. 34011J\nCoverdell ESA \nContribution \nInformation\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-1815\nFor Privacy Act and \nPaperwork Reduction \nAct Notice, see the \n2021 General \nInstructions for \nCertain Information \nReturns.\n7272\nVOID\nCORRECTED\nTRUSTEE’S or ISSUER’S name, street address, city or town, state or \nprovince, country, and ZIP or foreign postal code\nTRUSTEE’S/ISSUER’S TIN\nBENEFICIARY’S TIN\nBENEFICIARY’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Coverdell ESA contributions\n$\n2 Rollover contributions\n$\nForm 5498-ESA\nwww.irs.gov/Form5498ESA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 351,161 \n 354,039 \n 62,062 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "45\n \nForm 1099-S\n2021\nProceeds From Real \nEstate Transactions\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Transferor\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if this \nitem is required to be \nreported and the IRS \ndetermines that it has \nnot been reported.\nOMB No. 1545-0997\nCORRECTED (if checked)\nFILER’S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone number\nFILER’S TIN\nTRANSFEROR’S TIN\nTRANSFEROR’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code \nAccount number (see instructions)\n1 Date of closing\n2 Gross proceeds\n$\n3 Address (including city, state, and ZIP code) or legal description\n4 Transferor received or will receive property or services \nas part of the consideration (if checked) .\n.\n.\n a\n5 If checked, transferor is a foreign person (nonresident \nalien, foreign partnership, foreign estate, or foreign \ntrust) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n a\n6 Buyer’s part of real estate tax\n$\nForm 1099-S\n(keep for your records)\nwww.irs.gov/Form1099S\nTotal of all forms filed = 4,875,750 \n 4,835,700 \n 1,592,221 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "46\n \nForm 1099-S\n2021\nProceeds From Real \nEstate Transactions\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Transferor\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if this \nitem is required to be \nreported and the IRS \ndetermines that it has \nnot been reported.\nOMB No. 1545-0997\nCORRECTED (if checked)\nFILER’S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone number\nFILER’S TIN\nTRANSFEROR’S TIN\nTRANSFEROR’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code \nAccount number (see instructions)\n1 Date of closing\n2 Gross proceeds\n$\n3 Address (including city, state, and ZIP code) or legal description\n4 Transferor received or will receive property or services \nas part of the consideration (if checked) .\n.\n.\n a\n5 If checked, transferor is a foreign person (nonresident \nalien, foreign partnership, foreign estate, or foreign \ntrust) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n a\n6 Buyer’s part of real estate tax\n$\nForm 1099-S\n(keep for your records)\nwww.irs.gov/Form1099S\nTotal of all individuals represented = 4,451,595 \n 4,420,098 \n 1,531,835 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "47\n \nForm 1099-S\n2021\nProceeds From Real \nEstate Transactions\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Transferor\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if this \nitem is required to be \nreported and the IRS \ndetermines that it has \nnot been reported.\nOMB No. 1545-0997\nCORRECTED (if checked)\nFILER’S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone number\nFILER’S TIN\nTRANSFEROR’S TIN\nTRANSFEROR’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code \nAccount number (see instructions)\n1 Date of closing\n2 Gross proceeds\n$\n3 Address (including city, state, and ZIP code) or legal description\n4 Transferor received or will receive property or services \nas part of the consideration (if checked) .\n.\n.\n a\n5 If checked, transferor is a foreign person (nonresident \nalien, foreign partnership, foreign estate, or foreign \ntrust) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n a\n6 Buyer’s part of real estate tax\n$\nForm 1099-S\n(keep for your records)\nwww.irs.gov/Form1099S\nTotal of all forms filed = 4,875,750 \n 1,859,900,000 \n 1,375,259 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "48\n \nForm 1099-B\n2021\nProceeds From \nBroker and \nBarter Exchange \nTransactions\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0715\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nCUSIP number\nFATCA filing \nrequirement\n14 State name\n15 State identification no. 16 State tax withheld\n$\n$\nApplicable checkbox on Form 8949\n1a Description of property (Example: 100 sh. XYZ Co.)\n1b Date acquired\n1c Date sold or disposed\n1d Proceeds\n$\n1e Cost or other basis\n$\n1f Accrued market discount\n$\n1g Wash sale loss disallowed\n$\n2 Short-term gain or loss\nLong-term gain or loss\nOrdinary\n3 If checked, proceeds from:\nCollectibles\nQOF\n4 Federal income tax withheld\n$\n5 If checked, noncovered \nsecurity\n6 Reported to IRS:\nGross proceeds\nNet proceeds\n7 If checked, loss is not allowed \nbased on amount in 1d\n8 Profit or (loss) realized in \n2021 on closed contracts\n$\n9 Unrealized profit or (loss) on \nopen contracts—12/31/2020\n$\n10 Unrealized profit or (loss) on \nopen contracts—12/31/2021\n$\n11 Aggregate profit or (loss) \non contracts\n$\n12 If checked, basis reported \nto IRS\n13 Bartering\n$\nForm 1099-B\nwww.irs.gov/Form1099B\nTotal of all forms filed = 2,586,716,551 \n 2,440,012,504 \n 2,073,870,375 \n 600,679 \n 387,524,241 \n 417,980 \n 3,904,053 \n 640,607 \n 190,859 \n 3,982,863 \n 25,354 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "49\n \nForm 1099-B\n2021\nProceeds From \nBroker and \nBarter Exchange \nTransactions\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0715\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nCUSIP number\nFATCA filing \nrequirement\n14 State name\n15 State identification no. 16 State tax withheld\n$\n$\nApplicable checkbox on Form 8949\n1a Description of property (Example: 100 sh. XYZ Co.)\n1b Date acquired\n1c Date sold or disposed\n1d Proceeds\n$\n1e Cost or other basis\n$\n1f Accrued market discount\n$\n1g Wash sale loss disallowed\n$\n2 Short-term gain or loss\nLong-term gain or loss\nOrdinary\n3 If checked, proceeds from:\nCollectibles\nQOF\n4 Federal income tax withheld\n$\n5 If checked, noncovered \nsecurity\n6 Reported to IRS:\nGross proceeds\nNet proceeds\n7 If checked, loss is not allowed \nbased on amount in 1d\n8 Profit or (loss) realized in \n2021 on closed contracts\n$\n9 Unrealized profit or (loss) on \nopen contracts—12/31/2020\n$\n10 Unrealized profit or (loss) on \nopen contracts—12/31/2021\n$\n11 Aggregate profit or (loss) \non contracts\n$\n12 If checked, basis reported \nto IRS\n13 Bartering\n$\nForm 1099-B\nwww.irs.gov/Form1099B\nTotal of all individuals represented =\n 54,977,235 \n 53,930,934 \n 47,550,700 \n 248,685 \n 11,699,350 \n 129,969\n 554,662 \n 153,419 \n 111,138 \n 549,766 \n 7,582 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "50\n \nForm 1099-B\n2021\nProceeds From \nBroker and \nBarter Exchange \nTransactions\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0715\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nCUSIP number\nFATCA filing \nrequirement\n14 State name\n15 State identification no. 16 State tax withheld\n$\n$\nApplicable checkbox on Form 8949\n1a Description of property (Example: 100 sh. XYZ Co.)\n1b Date acquired\n1c Date sold or disposed\n1d Proceeds\n$\n1e Cost or other basis\n$\n1f Accrued market discount\n$\n1g Wash sale loss disallowed\n$\n2 Short-term gain or loss\nLong-term gain or loss\nOrdinary\n3 If checked, proceeds from:\nCollectibles\nQOF\n4 Federal income tax withheld\n$\n5 If checked, noncovered \nsecurity\n6 Reported to IRS:\nGross proceeds\nNet proceeds\n7 If checked, loss is not allowed \nbased on amount in 1d\n8 Profit or (loss) realized in \n2021 on closed contracts\n$\n9 Unrealized profit or (loss) on \nopen contracts—12/31/2020\n$\n10 Unrealized profit or (loss) on \nopen contracts—12/31/2021\n$\n11 Aggregate profit or (loss) \non contracts\n$\n12 If checked, basis reported \nto IRS\n13 Bartering\n$\nForm 1099-B\nwww.irs.gov/Form1099B\nTotal of all forms filed = 2,586,716,551 \n 15,223,000,000 \n 14,200,000,000 \n 302,243 \n 723,722,466 \n 190,768 \n 10,759,755 \n 365,023 \n-206,163\n-2,012,505\n 83,307 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "51\n \nForm 1099-A\n2021\nAcquisition or \nAbandonment of \nSecured Property\nCopy B\nFor Borrower\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if \ntaxable income results \nfrom this transaction \nand the IRS determines \nthat it has not been \nreported.\nOMB No. 1545-0877\nCORRECTED (if checked)\nLENDER’S name, street address, city or town, state or province, country, ZIP or \nforeign postal code, and telephone no.\nLENDER’S TIN\nBORROWER’S TIN\nBORROWER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code \nAccount number (see instructions)\n1 Date of lender’s acquisition or \nknowledge of abandonment\n2 Balance of principal \noutstanding\n$\n3\n4 Fair market value of property\n$\n5 If checked, the borrower was personally liable for repayment \nof the debt \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. a\n6 Description of property\nForm 1099-A\n(keep for your records)\nwww.irs.gov/Form1099A\n 128,798 \nTotal of all forms filed =\n 128,798 \n 127,777 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "52\n \nForm 1099-A\n2021\nAcquisition or \nAbandonment of \nSecured Property\nCopy B\nFor Borrower\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if \ntaxable income results \nfrom this transaction \nand the IRS determines \nthat it has not been \nreported.\nOMB No. 1545-0877\nCORRECTED (if checked)\nLENDER’S name, street address, city or town, state or province, country, ZIP or \nforeign postal code, and telephone no.\nLENDER’S TIN\nBORROWER’S TIN\nBORROWER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code \nAccount number (see instructions)\n1 Date of lender’s acquisition or \nknowledge of abandonment\n2 Balance of principal \noutstanding\n$\n3\n4 Fair market value of property\n$\n5 If checked, the borrower was personally liable for repayment \nof the debt \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. a\n6 Description of property\nForm 1099-A\n(keep for your records)\nwww.irs.gov/Form1099A\nTotal of all individuals represented = 126,611 \n 126,611 \n 125,602 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "53\n \nForm 1099-A\n2021\nAcquisition or \nAbandonment of \nSecured Property\nCopy B\nFor Borrower\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if \ntaxable income results \nfrom this transaction \nand the IRS determines \nthat it has not been \nreported.\nOMB No. 1545-0877\nCORRECTED (if checked)\nLENDER’S name, street address, city or town, state or province, country, ZIP or \nforeign postal code, and telephone no.\nLENDER’S TIN\nBORROWER’S TIN\nBORROWER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code \nAccount number (see instructions)\n1 Date of lender’s acquisition or \nknowledge of abandonment\n2 Balance of principal \noutstanding\n$\n3\n4 Fair market value of property\n$\n5 If checked, the borrower was personally liable for repayment \nof the debt \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. a\n6 Description of property\nForm 1099-A\n(keep for your records)\nwww.irs.gov/Form1099A\n 128,798 \nTotal of all forms filed =\n 11,326,175 \n 13,450,860 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "54\n \nForm 1098\n2021\nMortgage \nInterest \nStatement\nCopy B \n For Payer/ \nBorrower\nDepartment of the Treasury - Internal Revenue Service\nThe information in boxes 1 \nthrough 9 and 11 is \nimportant tax information \nand is being furnished to \nthe IRS. If you are required \nto file a return, a negligence \npenalty or other sanction \nmay be imposed on you if \nthe IRS determines \nthat an underpayment of \ntax results because you \noverstated a deduction for\nthis mortgage interest or for \nthese points, reported in \nboxes 1 and 6; or because \nyou didn’t report the refund \nof interest (box 4); or \nbecause you claimed a \nnondeductible item.\nOMB No. 1545-1380\nCORRECTED (if checked)\nRECIPIENT’S/LENDER’S name, street address, city or town, state or \nprovince, country, ZIP or foreign postal code, and telephone no.\nRECIPIENT’S/LENDER’S TIN\nPAYER’S/BORROWER’S TIN\nPAYER’S/BORROWER’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nCaution: The amount shown may \nnot be fully deductible by you. \nLimits based on the loan amount \nand the cost and value of the \nsecured property may apply. Also, \nyou may only deduct interest to the \nextent it was incurred by you, \nactually paid by you, and not \nreimbursed by another person.\n1 Mortgage interest received from payer(s)/borrower(s)\n$ \n2 Outstanding mortgage \nprincipal\n$ \n3 Mortgage origination date\n4 Refund of overpaid \ninterest\n$ \n5 Mortgage insurance \npremiums\n$\n6 Points paid on purchase of principal residence\n$\n7 If address of property securing mortgage is the same \nas PAYER’S/BORROWER’S address, the box is checked, or \nthe address or description is entered in box 8.\n8 Address or description of property securing mortgage \n9 Number of properties securing the \nmortgage \n10 Other\n11 Mortgage \nacquisition date\nForm 1098 \n(Keep for your records)\nwww.irs.gov/Form1098\nTotal of all forms filed =\n 86,897,924 \n 85,956,086 \n 85,013,429 \n 113,415 \n 16,145,980 \n 3,123,395 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "55\n \nForm 1098\n2021\nMortgage \nInterest \nStatement\nCopy B \n For Payer/ \nBorrower\nDepartment of the Treasury - Internal Revenue Service\nThe information in boxes 1 \nthrough 9 and 11 is \nimportant tax information \nand is being furnished to \nthe IRS. If you are required \nto file a return, a negligence \npenalty or other sanction \nmay be imposed on you if \nthe IRS determines \nthat an underpayment of \ntax results because you \noverstated a deduction for\nthis mortgage interest or for \nthese points, reported in \nboxes 1 and 6; or because \nyou didn’t report the refund \nof interest (box 4); or \nbecause you claimed a \nnondeductible item.\nOMB No. 1545-1380\nCORRECTED (if checked)\nRECIPIENT’S/LENDER’S name, street address, city or town, state or \nprovince, country, ZIP or foreign postal code, and telephone no.\nRECIPIENT’S/LENDER’S TIN\nPAYER’S/BORROWER’S TIN\nPAYER’S/BORROWER’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nCaution: The amount shown may \nnot be fully deductible by you. \nLimits based on the loan amount \nand the cost and value of the \nsecured property may apply. Also, \nyou may only deduct interest to the \nextent it was incurred by you, \nactually paid by you, and not \nreimbursed by another person.\n1 Mortgage interest received from payer(s)/borrower(s)\n$ \n2 Outstanding mortgage \nprincipal\n$ \n3 Mortgage origination date\n4 Refund of overpaid \ninterest\n$ \n5 Mortgage insurance \npremiums\n$\n6 Points paid on purchase of principal residence\n$\n7 If address of property securing mortgage is the same \nas PAYER’S/BORROWER’S address, the box is checked, or \nthe address or description is entered in box 8.\n8 Address or description of property securing mortgage \n9 Number of properties securing the \nmortgage \n10 Other\n11 Mortgage \nacquisition date\nForm 1098 \n(Keep for your records)\nwww.irs.gov/Form1098\nTotal of all individuals represented =\n 60,339,751 \n 59,982,006 \n 59,816,914 \n 109,288 \n 14,020,160 \n 2,959,579 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "56\n \nForm 1098\n2021\nMortgage \nInterest \nStatement\nCopy B \n For Payer/ \nBorrower\nDepartment of the Treasury - Internal Revenue Service\nThe information in boxes 1 \nthrough 9 and 11 is \nimportant tax information \nand is being furnished to \nthe IRS. If you are required \nto file a return, a negligence \npenalty or other sanction \nmay be imposed on you if \nthe IRS determines \nthat an underpayment of \ntax results because you \noverstated a deduction for\nthis mortgage interest or for \nthese points, reported in \nboxes 1 and 6; or because \nyou didn’t report the refund \nof interest (box 4); or \nbecause you claimed a \nnondeductible item.\nOMB No. 1545-1380\nCORRECTED (if checked)\nRECIPIENT’S/LENDER’S name, street address, city or town, state or \nprovince, country, ZIP or foreign postal code, and telephone no.\nRECIPIENT’S/LENDER’S TIN\nPAYER’S/BORROWER’S TIN\nPAYER’S/BORROWER’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nCaution: The amount shown may \nnot be fully deductible by you. \nLimits based on the loan amount \nand the cost and value of the \nsecured property may apply. Also, \nyou may only deduct interest to the \nextent it was incurred by you, \nactually paid by you, and not \nreimbursed by another person.\n1 Mortgage interest received from payer(s)/borrower(s)\n$ \n2 Outstanding mortgage \nprincipal\n$ \n3 Mortgage origination date\n4 Refund of overpaid \ninterest\n$ \n5 Mortgage insurance \npremiums\n$\n6 Points paid on purchase of principal residence\n$\n7 If address of property securing mortgage is the same \nas PAYER’S/BORROWER’S address, the box is checked, or \nthe address or description is entered in box 8.\n8 Address or description of property securing mortgage \n9 Number of properties securing the \nmortgage \n10 Other\n11 Mortgage \nacquisition date\nForm 1098 \n(Keep for your records)\nwww.irs.gov/Form1098\nTotal of all forms filed =\n 86,897,924 \n 451,299,972 \n 18,083,000,000 \n 106,365 \n 23,389,759 \n 7,502,492 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "57\n \nForm 1098-T\n2021\nTuition \nStatement\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Student\nThis is important \ntax information \nand is being \nfurnished to the \nIRS. This form \nmust be used to \ncomplete Form 8863 \nto claim education \ncredits. Give it to the \ntax preparer or use it to \nprepare the tax return. \nOMB No. 1545-1574\nCORRECTED\nFILER’S name, street address, city or town, state or province, country, ZIP or \nforeign postal code, and telephone number\nFILER’S employer identification no.\nSTUDENT’S TIN\nSTUDENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nService Provider/Acct. No. (see instr.)\n1 Payments received for \nqualified tuition and related \nexpenses\n$\n2\n3 \n4 Adjustments made for a \nprior year\n$\n5 Scholarships or grants\n$\n6 Adjustments to \nscholarships or grants \nfor a prior year\n$\n7 Checked if the amount \nin box 1 includes \namounts for an \nacademic period \nbeginning January– \nMarch 2022\n8 Checked if at least \nhalf-time student\n9 Checked if a graduate \nstudent \n10 Ins. contract reimb./refund\n$\nForm 1098-T\n(keep for your records)\nwww.irs.gov/Form1098T \nTotal of all forms filed =\n 26,730,799 \n 27,936,857 \n 0\n 1,294,343 \n 15,954,935 \n 524,410 \n 2,413 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "58\n \nForm 1098-T\n2021\nTuition \nStatement\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Student\nThis is important \ntax information \nand is being \nfurnished to the \nIRS. This form \nmust be used to \ncomplete Form 8863 \nto claim education \ncredits. Give it to the \ntax preparer or use it to \nprepare the tax return. \nOMB No. 1545-1574\nCORRECTED\nFILER’S name, street address, city or town, state or province, country, ZIP or \nforeign postal code, and telephone number\nFILER’S employer identification no.\nSTUDENT’S TIN\nSTUDENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nService Provider/Acct. No. (see instr.)\n1 Payments received for \nqualified tuition and related \nexpenses\n$\n2\n3 \n4 Adjustments made for a \nprior year\n$\n5 Scholarships or grants\n$\n6 Adjustments to \nscholarships or grants \nfor a prior year\n$\n7 Checked if the amount \nin box 1 includes \namounts for an \nacademic period \nbeginning January– \nMarch 2022\n8 Checked if at least \nhalf-time student\n9 Checked if a graduate \nstudent \n10 Ins. contract reimb./refund\n$\nForm 1098-T\n(keep for your records)\nwww.irs.gov/Form1098T \nTotal of all individuals represented =\n 24,610,655 \n 25,509,085 \n0\n 1,293,278 \n 15,401,564 \n 524,410 \n 2,413 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "59\n \nForm 1098-T\n2021\nTuition \nStatement\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Student\nThis is important \ntax information \nand is being \nfurnished to the \nIRS. This form \nmust be used to \ncomplete Form 8863 \nto claim education \ncredits. Give it to the \ntax preparer or use it to \nprepare the tax return. \nOMB No. 1545-1574\nCORRECTED\nFILER’S name, street address, city or town, state or province, country, ZIP or \nforeign postal code, and telephone number\nFILER’S employer identification no.\nSTUDENT’S TIN\nSTUDENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nService Provider/Acct. No. (see instr.)\n1 Payments received for \nqualified tuition and related \nexpenses\n$\n2\n3 \n4 Adjustments made for a \nprior year\n$\n5 Scholarships or grants\n$\n6 Adjustments to \nscholarships or grants \nfor a prior year\n$\n7 Checked if the amount \nin box 1 includes \namounts for an \nacademic period \nbeginning January– \nMarch 2022\n8 Checked if at least \nhalf-time student\n9 Checked if a graduate \nstudent \n10 Ins. contract reimb./refund\n$\nForm 1098-T\n(keep for your records)\nwww.irs.gov/Form1098T \nTotal of all forms filed =\n 277,438,083 \n 27,936,857 \n 0\n 2,126,801 \n 132,830,617 \n 1,010,431 \n 8,412 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "60\n \nForm 1098-E\n2021\nStudent \nLoan Interest \nStatement\nCopy B\nFor Borrower\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if the \nIRS determines that an \nunderpayment of tax \nresults because you \noverstated a deduction \nfor student loan interest.\nOMB No. 1545-1576\nCORRECTED (if checked)\nRECIPIENT’S/LENDER’S name, street address, city or town, state or \nprovince, country, ZIP or foreign postal code, and telephone number\nRECIPIENT’S TIN\nBORROWER’S TIN\nBORROWER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Student loan interest received by lender\n$\n2 If checked, box 1 does not include loan origination \nfees and/or capitalized interest for loans made before \nSeptember 1, 2004 .\n.\n.\n.\n.\n.\n.\n.\n.\nForm 1098-E\n(keep for your records)\nwww.irs.gov/Form1098E\nTotal of all forms filed =\n 11,042,811 \n 10,896,285 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "61\n \nForm 1098-E\n2021\nStudent \nLoan Interest \nStatement\nCopy B\nFor Borrower\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if the \nIRS determines that an \nunderpayment of tax \nresults because you \noverstated a deduction \nfor student loan interest.\nOMB No. 1545-1576\nCORRECTED (if checked)\nRECIPIENT’S/LENDER’S name, street address, city or town, state or \nprovince, country, ZIP or foreign postal code, and telephone number\nRECIPIENT’S TIN\nBORROWER’S TIN\nBORROWER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Student loan interest received by lender\n$\n2 If checked, box 1 does not include loan origination \nfees and/or capitalized interest for loans made before \nSeptember 1, 2004 .\n.\n.\n.\n.\n.\n.\n.\n.\nForm 1098-E\n(keep for your records)\nwww.irs.gov/Form1098E\nTotal of all individuals represented =\n 8,999,441 \n 8,893,281 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "62\n \nForm 1098-E\n2021\nStudent \nLoan Interest \nStatement\nCopy B\nFor Borrower\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if the \nIRS determines that an \nunderpayment of tax \nresults because you \noverstated a deduction \nfor student loan interest.\nOMB No. 1545-1576\nCORRECTED (if checked)\nRECIPIENT’S/LENDER’S name, street address, city or town, state or \nprovince, country, ZIP or foreign postal code, and telephone number\nRECIPIENT’S TIN\nBORROWER’S TIN\nBORROWER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Student loan interest received by lender\n$\n2 If checked, box 1 does not include loan origination \nfees and/or capitalized interest for loans made before \nSeptember 1, 2004 .\n.\n.\n.\n.\n.\n.\n.\n.\nForm 1098-E\n(keep for your records)\nwww.irs.gov/Form1098E\nTotal of all forms filed =\n 11,042,811 \n 17,056,382 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "63\n \nForm 1099-C\n2021\nCancellation \nof Debt\nCopy B\nFor Debtor\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if \ntaxable income results \nfrom this transaction \nand the IRS determines \nthat it has not been \nreported.\nOMB No. 1545-1424\nCORRECTED (if checked)\nCREDITOR'S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone no.\nCREDITOR'S TIN\nDEBTOR'S TIN\nDEBTOR'S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date of identifiable event\n2 Amount of debt discharged\n$\n3 Interest, if included in box 2\n$\n4 Debt description\n5 If checked, the debtor was personally liable for \nrepayment of the debt \n.\n.\n.\n.\n.\n.\n.\n. a\n6 Identifiable event code\n7 Fair market value of property\n$\nForm 1099-C\n(keep for your records)\nwww.irs.gov/Form1099C\nTotal of all forms filed = 6,295,589 \n 6,241,921 \n 535,295 \n 123,121 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "64\n \nForm 1099-C\n2021\nCancellation \nof Debt\nCopy B\nFor Debtor\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if \ntaxable income results \nfrom this transaction \nand the IRS determines \nthat it has not been \nreported.\nOMB No. 1545-1424\nCORRECTED (if checked)\nCREDITOR'S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone no.\nCREDITOR'S TIN\nDEBTOR'S TIN\nDEBTOR'S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date of identifiable event\n2 Amount of debt discharged\n$\n3 Interest, if included in box 2\n$\n4 Debt description\n5 If checked, the debtor was personally liable for \nrepayment of the debt \n.\n.\n.\n.\n.\n.\n.\n. a\n6 Identifiable event code\n7 Fair market value of property\n$\nForm 1099-C\n(keep for your records)\nwww.irs.gov/Form1099C\nTotal of all individuals represented = 5,070,290 \n 5,035,894 \n 507,235 \n 119,831 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "65\n \nForm 1099-C\n2021\nCancellation \nof Debt\nCopy B\nFor Debtor\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is being \nfurnished to the IRS. If \nyou are required to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if \ntaxable income results \nfrom this transaction \nand the IRS determines \nthat it has not been \nreported.\nOMB No. 1545-1424\nCORRECTED (if checked)\nCREDITOR'S name, street address, city or town, state or province, country, \nZIP or foreign postal code, and telephone no.\nCREDITOR'S TIN\nDEBTOR'S TIN\nDEBTOR'S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date of identifiable event\n2 Amount of debt discharged\n$\n3 Interest, if included in box 2\n$\n4 Debt description\n5 If checked, the debtor was personally liable for \nrepayment of the debt \n.\n.\n.\n.\n.\n.\n.\n. a\n6 Identifiable event code\n7 Fair market value of property\n$\nForm 1099-C\n(keep for your records)\nwww.irs.gov/Form1099C\nTotal of all forms filed = 6,295,589 \n 30,747,509 \n 1,377,179 \n 7,948,867 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "66\n \nForm 1099-G\n2021\nCertain \nGovernment \nPayments\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0120\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Unemployment compensation\n$\n2 State or local income tax \nrefunds, credits, or offsets\n$\n3 Box 2 amount is for tax year\n4 Federal income tax withheld\n$\n5 RTAA payments\n$\n6 Taxable grants\n$\n7 Agriculture payments\n$\n8 Check if box 2 is \ntrade or business \nincome\na\n9 Market gain\n$\n10a State\n10b State identification no. 11 State income tax withheld\n$\n$\nForm 1099-G\nwww.irs.gov/Form1099G\nTotal of all forms filed =\n 99,184,074 \n 28,882,303 \n 68,552,972 \n 16,295,985 \n * \n 586,199 \n 778,882 \n * \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n", "67\n \nForm 1099-G\n2021\nCertain \nGovernment \nPayments\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0120\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Unemployment compensation\n$\n2 State or local income tax \nrefunds, credits, or offsets\n$\n3 Box 2 amount is for tax year\n4 Federal income tax withheld\n$\n5 RTAA payments\n$\n6 Taxable grants\n$\n7 Agriculture payments\n$\n8 Check if box 2 is \ntrade or business \nincome\na\n9 Market gain\n$\n10a State\n10b State identification no. 11 State income tax withheld\n$\n$\nForm 1099-G\nwww.irs.gov/Form1099G\nTotal of all forms filed =\n 85,695,654 \n 28,406,839 \n 64,543,961 \n 16,179,876 \n\n 576,287 \n 774,772 \n \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\nNumber of individuals for selected line\n* Data not shown because of the small number of sample returns on which they are based.\n", "68\n \nForm 1099-G\n2021\nCertain \nGovernment \nPayments\nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0120\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Unemployment compensation\n$\n2 State or local income tax \nrefunds, credits, or offsets\n$\n3 Box 2 amount is for tax year\n4 Federal income tax withheld\n$\n5 RTAA payments\n$\n6 Taxable grants\n$\n7 Agriculture payments\n$\n8 Check if box 2 is \ntrade or business \nincome\na\n9 Market gain\n$\n10a State\n10b State identification no. 11 State income tax withheld\n$\n$\nForm 1099-G\nwww.irs.gov/Form1099G\nTotal of all forms filed =\n 99,184,074 \n 343,033,016 \n 80,433,953 \n 15,893,769 \n * \n 5,931,473 \n 9,304,398 \n * \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n", "69\n \nForm 1099-DIV \n2021\nDividends and \nDistributions \nCopy 1\nFor State Tax \nDepartment \nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0110 \nVOID \nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no. \nPAYER’S TIN \nRECIPIENT’S TIN \nRECIPIENT’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nFATCA filing \nrequirement\nAccount number (see instructions) \n1a Total ordinary dividends \n$ \n1b Qualified dividends\n$ \n2a Total capital gain distr.\n$ \n2b Unrecap. Sec. 1250 gain \n$ \n2c Section 1202 gain \n$ \n2d Collectibles (28%) gain \n$ \n2e Section 897 ordinary dividends\n$ \n2f Section 897 capital gain \n$ \n3 Nondividend distributions \n$ \n4 Federal income tax withheld \n$ \n5 Section 199A dividends\n$ \n6 Investment expenses \n$ \n7 Foreign tax paid \n$ \n8 Foreign country or U.S. possession\n9 Cash liquidation distributions\n$ \n10 Noncash liquidation distributions\n$ \n11 Exempt-interest dividends\n$ \n12 Specified private activity \nbond interest dividends\n$ \n13 State \n14 State identification no. 15 State tax withheld\n$ \n$ \nForm 1099-DIV \nwww.irs.gov/Form1099DIV\nTotal of all forms filed =\n 89,427,345 \n 98,922,022 \n 83,582,226 \n 36,699,360 \n 3,411,237 \n 1,061 \n 12,443,718 \n 1,627,113 \n 24,282,060 \n 205,540 \n 21,264,880 \n 280,536 \n 5,230 \n 8,866,176 \n 6,019,186 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n * \n 103,080 \n 787,760 \n", "70\n \nForm 1099-DIV \n2021\nDividends and \nDistributions \nCopy 1\nFor State Tax \nDepartment \nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0110 \nVOID \nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no. \nPAYER’S TIN \nRECIPIENT’S TIN \nRECIPIENT’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nFATCA filing \nrequirement\nAccount number (see instructions) \n1a Total ordinary dividends \n$ \n1b Qualified dividends\n$ \n2a Total capital gain distr.\n$ \n2b Unrecap. Sec. 1250 gain \n$ \n2c Section 1202 gain \n$ \n2d Collectibles (28%) gain \n$ \n2e Section 897 ordinary dividends\n$ \n2f Section 897 capital gain \n$ \n3 Nondividend distributions \n$ \n4 Federal income tax withheld \n$ \n5 Section 199A dividends\n$ \n6 Investment expenses \n$ \n7 Foreign tax paid \n$ \n8 Foreign country or U.S. possession\n9 Cash liquidation distributions\n$ \n10 Noncash liquidation distributions\n$ \n11 Exempt-interest dividends\n$ \n12 Specified private activity \nbond interest dividends\n$ \n13 State \n14 State identification no. 15 State tax withheld\n$ \n$ \nForm 1099-DIV \nwww.irs.gov/Form1099DIV\nTotal of all forms filed =\n 89,427,345 \n 98,922,022 \n 83,582,226 \n 36,699,360 \n 3,411,237 \n 1,061 \n 12,443,718 \n 1,627,113 \n 24,282,060 \n 205,540 \n 21,264,880 \n 280,536 \n 5,230 \n 8,866,176 \n 6,019,186 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\nNumber of individuals for selected line\n * \n* Data not shown because of the small number of sample returns on which they are based.\n 103,080 \n 787,760 \n", "71\n \nForm 1099-DIV \n2021\nDividends and \nDistributions \nCopy 1\nFor State Tax \nDepartment \nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0110 \nVOID \nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no. \nPAYER’S TIN \nRECIPIENT’S TIN \nRECIPIENT’S name \nStreet address (including apt. no.) \nCity or town, state or province, country, and ZIP or foreign postal code\nFATCA filing \nrequirement\nAccount number (see instructions) \n1a Total ordinary dividends \n$ \n1b Qualified dividends\n$ \n2a Total capital gain distr.\n$ \n2b Unrecap. Sec. 1250 gain \n$ \n2c Section 1202 gain \n$ \n2d Collectibles (28%) gain \n$ \n2e Section 897 ordinary dividends\n$ \n2f Section 897 capital gain \n$ \n3 Nondividend distributions \n$ \n4 Federal income tax withheld \n$ \n5 Section 199A dividends\n$ \n6 Investment expenses \n$ \n7 Foreign tax paid \n$ \n8 Foreign country or U.S. possession\n9 Cash liquidation distributions\n$ \n10 Noncash liquidation distributions\n$ \n11 Exempt-interest dividends\n$ \n12 Specified private activity \nbond interest dividends\n$ \n13 State \n14 State identification no. 15 State tax withheld\n$ \n$ \nForm 1099-DIV \nwww.irs.gov/Form1099DIV\nTotal of all forms filed =\n 98,922,022 \n 507,335 \n 169,206,117 \n 13,862,962 \n 6,423,099 \n 1,270,998 \n 143 \n 485,846 \n 18,722 \n 3,036,639 \n 388,251,396 \n 19,918,909 \n 1,630,445 \n 311,470,066 \n 6,920,185 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n * \n 15,780 \n 201,889 \n", "72\n \nForm 1099-INT\n2021\nInterest \nIncome\nCopy 1\nFor State Tax \nDepartment \n \nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0112\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN \nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nFATCA filing \nrequirement\nAccount number (see instructions)\nPayer’s RTN (optional)\n1 Interest income\n$\n2 Early withdrawal penalty\n$\n3 Interest on U.S. Savings Bonds and Treas. obligations\n$\n4 Federal income tax withheld\n$\n5 Investment expenses\n$\n6 Foreign tax paid\n$\n7 Foreign country or U.S. possession\n8 Tax-exempt interest\n$\n9 Specified private activity bond \ninterest\n$\n10 Market discount\n$\n11 Bond premium\n$\n12 Bond premium on Treasury obligations\n$\n13 Bond premium on tax-exempt bond \n$\n14 Tax-exempt and tax credit \nbond CUSIP no.\n15 State 16 State identification no.\n17 State tax withheld\n$\n$\nForm 1099-INT\nwww.irs.gov/Form1099INT\nTotal of all forms filed = 154,461,743 \n 131,693,017 \n 829,827 \n 3,126,103 \n 1,279,783 \n 82,193 \n 31,789 \n 4,399,277 \n 178,242 \n 15,209 \n 835,960 \n 175,863 \n 1,378,796 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "73\n \nForm 1099-INT\n2021\nInterest \nIncome\nCopy 1\nFor State Tax \nDepartment \n \nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0112\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN \nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nFATCA filing \nrequirement\nAccount number (see instructions)\nPayer’s RTN (optional)\n1 Interest income\n$\n2 Early withdrawal penalty\n$\n3 Interest on U.S. Savings Bonds and Treas. obligations\n$\n4 Federal income tax withheld\n$\n5 Investment expenses\n$\n6 Foreign tax paid\n$\n7 Foreign country or U.S. possession\n8 Tax-exempt interest\n$\n9 Specified private activity bond \ninterest\n$\n10 Market discount\n$\n11 Bond premium\n$\n12 Bond premium on Treasury obligations\n$\n13 Bond premium on tax-exempt bond \n$\n14 Tax-exempt and tax credit \nbond CUSIP no.\n15 State 16 State identification no.\n17 State tax withheld\n$\n$\nForm 1099-INT\nwww.irs.gov/Form1099INT\nTotal of all individuals represented = 85,794,344 \n 80,547,364 \n 687,894 \n 2,216,697 \n 1,167,963 \n 78,460 \n 29,513 \n 1,556,552 \n 155,437 \n 14,103 \n 773,989 \n 163,829 \n 1,181,578 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "74\n \nForm 1099-INT\n2021\nInterest \nIncome\nCopy 1\nFor State Tax \nDepartment \n \nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0112\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN \nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nFATCA filing \nrequirement\nAccount number (see instructions)\nPayer’s RTN (optional)\n1 Interest income\n$\n2 Early withdrawal penalty\n$\n3 Interest on U.S. Savings Bonds and Treas. obligations\n$\n4 Federal income tax withheld\n$\n5 Investment expenses\n$\n6 Foreign tax paid\n$\n7 Foreign country or U.S. possession\n8 Tax-exempt interest\n$\n9 Specified private activity bond \ninterest\n$\n10 Market discount\n$\n11 Bond premium\n$\n12 Bond premium on Treasury obligations\n$\n13 Bond premium on tax-exempt bond \n$\n14 Tax-exempt and tax credit \nbond CUSIP no.\n15 State 16 State identification no.\n17 State tax withheld\n$\n$\nForm 1099-INT\nwww.irs.gov/Form1099INT\nTotal of all forms filed = 154,461,743 \n 44,531,804 \n 144,372 \n 6,962,836 \n 55,738 \n 15,939 \n 6,137 \n 43,030,292 \n 506,145 \n 9,310 \n 1,029,411 \n 283,093 \n 16,939,142 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "75\n \nForm 1099-LTC\n(Rev. October 2019)\nCat. No. 23021Z\nLong-Term Care and \nAccelerated Death \nBenefits\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096. \nOMB No. 1545-1519\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain \nInformation \nReturns.\nFor calendar year\n20\n9393\nVOID\nCORRECTED\nwww.irs.gov/Form1099LTC\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nPOLICYHOLDER’S TIN\nPOLICYHOLDER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross long-term care \nbenefits paid\n$\n2 Accelerated death benefits \npaid\n$\n3 Check one:\nPer \ndiem\nReimbursed \namount\nINSURED’S TIN \nINSURED’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\n4 Qualified contract \n(optional)\n5 Check, if applicable \n(optional):\nChronically ill\nTerminally ill\nDate certified\nForm 1099-LTC (Rev. 10-2019)\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 302,514 \n 297,860 \n 4,654 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "76\n \nForm 1099-LTC\n(Rev. October 2019)\nCat. No. 23021Z\nLong-Term Care and \nAccelerated Death \nBenefits\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096. \nOMB No. 1545-1519\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain \nInformation \nReturns.\nFor calendar year\n20\n9393\nVOID\nCORRECTED\nwww.irs.gov/Form1099LTC\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nPOLICYHOLDER’S TIN\nPOLICYHOLDER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross long-term care \nbenefits paid\n$\n2 Accelerated death benefits \npaid\n$\n3 Check one:\nPer \ndiem\nReimbursed \namount\nINSURED’S TIN \nINSURED’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\n4 Qualified contract \n(optional)\n5 Check, if applicable \n(optional):\nChronically ill\nTerminally ill\nDate certified\nForm 1099-LTC (Rev. 10-2019)\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all individuals represented =\n 290,630 \n 287,989 \n 4,646 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "77\n \nForm 1099-LTC\n(Rev. October 2019)\nCat. No. 23021Z\nLong-Term Care and \nAccelerated Death \nBenefits\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096. \nOMB No. 1545-1519\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain \nInformation \nReturns.\nFor calendar year\n20\n9393\nVOID\nCORRECTED\nwww.irs.gov/Form1099LTC\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nPOLICYHOLDER’S TIN\nPOLICYHOLDER’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross long-term care \nbenefits paid\n$\n2 Accelerated death benefits \npaid\n$\n3 Check one:\nPer \ndiem\nReimbursed \namount\nINSURED’S TIN \nINSURED’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\n4 Qualified contract \n(optional)\n5 Check, if applicable \n(optional):\nChronically ill\nTerminally ill\nDate certified\nForm 1099-LTC (Rev. 10-2019)\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 302,514 \n 11,043,138 \n 384,431 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "78\n \nForm 1099-SA\n(Rev. November 2019)\nCat. No. 38471D\nDistributions \nFrom an HSA, \nArcher MSA, or \nMedicare Advantage \nMSA\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096. \nOMB No. 1545-1517\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain \nInformation \nReturns.\nFor calendar year \n20\n9494\nVOID\nCORRECTED\nTRUSTEE'S/PAYER’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone number\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2 Earnings on excess cont.\n$\n3 Distribution code\n4 FMV on date of death\n$\n5 HSA\nArcher \nMSA\nMA \nMSA\nForm 1099-SA (Rev. 11-2019)\nwww.irs.gov/Form1099SA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 16,095,482 \n 12,288 \n 16,045,843 \n 14,131 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "79\n \nForm 1099-SA\n(Rev. November 2019)\nCat. No. 38471D\nDistributions \nFrom an HSA, \nArcher MSA, or \nMedicare Advantage \nMSA\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096. \nOMB No. 1545-1517\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain \nInformation \nReturns.\nFor calendar year \n20\n9494\nVOID\nCORRECTED\nTRUSTEE'S/PAYER’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone number\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2 Earnings on excess cont.\n$\n3 Distribution code\n4 FMV on date of death\n$\n5 HSA\nArcher \nMSA\nMA \nMSA\nForm 1099-SA (Rev. 11-2019)\nwww.irs.gov/Form1099SA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all individuals represented =\n 14,939,422 \n 12,150 \n 14,901,895 \n 13,832 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n", "80\n \nForm 1099-SA\n(Rev. November 2019)\nCat. No. 38471D\nDistributions \nFrom an HSA, \nArcher MSA, or \nMedicare Advantage \nMSA\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096. \nOMB No. 1545-1517\nFor Privacy Act \nand Paperwork \nReduction Act \nNotice, see the \ncurrent General \nInstructions for \nCertain \nInformation \nReturns.\nFor calendar year \n20\n9494\nVOID\nCORRECTED\nTRUSTEE'S/PAYER’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone number\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2 Earnings on excess cont.\n$\n3 Distribution code\n4 FMV on date of death\n$\n5 HSA\nArcher \nMSA\nMA \nMSA\nForm 1099-SA (Rev. 11-2019)\nwww.irs.gov/Form1099SA\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\nTotal of all forms filed =\n 16,095,482 \n 1,475 \n 32,697,477 \n 79,924 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n", "81\n \nForm 1099-MISC\n2021\nMiscellaneous \nInformation \nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0115\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nFATCA filing \nrequirement\n1 Rents\n$\n2 Royalties\n$\n3 Other income\n$\n4 Federal income tax withheld\n$\n5 Fishing boat proceeds\n$\n6 Medical and health care payments\n$\n7 Payer made direct sales \ntotaling $5,000 or more of \nconsumer products to \nrecipient for resale\n8 Substitute payments in lieu of \ndividends or interest\n$\n9 Crop insurance proceeds\n$\n10 Gross proceeds paid to an \nattorney\n$\n11 Fish purchased for resale\n$\n12 Section 409A deferrals\n$\n13 Excess golden parachute \npayments\n$\n14 Nonqualified deferred \ncompensation\n$\n15 State tax withheld\n$\n$\n16 State/Payer’s state no.\n17 State income\n$\n$\nForm 1099-MISC\nwww.irs.gov/Form1099MISC\nTotal of all forms filed =\n 4,852,792 \n 22,077,197 \n 5,384,643 \n 9,712,846 \n 297,953 \n 47,608 \n 1,077,651 \n 436,372 \n 156,441 \n * \n 90,442 \n 565 \n26,626\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n", "82\n \nForm 1099-MISC\n2021\nMiscellaneous \nInformation \nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0115\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nFATCA filing \nrequirement\n1 Rents\n$\n2 Royalties\n$\n3 Other income\n$\n4 Federal income tax withheld\n$\n5 Fishing boat proceeds\n$\n6 Medical and health care payments\n$\n7 Payer made direct sales \ntotaling $5,000 or more of \nconsumer products to \nrecipient for resale\n8 Substitute payments in lieu of \ndividends or interest\n$\n9 Crop insurance proceeds\n$\n10 Gross proceeds paid to an \nattorney\n$\n11 Fish purchased for resale\n$\n12 Section 409A deferrals\n$\n13 Excess golden parachute \npayments\n$\n14 Nonqualified deferred \ncompensation\n$\n15 State tax withheld\n$\n$\n16 State/Payer’s state no.\n17 State income\n$\n$\nForm 1099-MISC\nwww.irs.gov/Form1099MISC\nTotal of all individuals represented =\n 16,790,969 \n 289,541 \n 338,550 \n 34,755 \n 3,863,709 \n 3,579,903 \n 8,902,444 \n 413,613 \n * \n 67,193 \n 149,881 \n 544 \n26,598\nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n* Data not shown because of the small number of sample returns on which they are based.\n", "83\n \nForm 1099-MISC\n2021\nMiscellaneous \nInformation \nCopy 1\nFor State Tax \nDepartment\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-0115\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nFATCA filing \nrequirement\n1 Rents\n$\n2 Royalties\n$\n3 Other income\n$\n4 Federal income tax withheld\n$\n5 Fishing boat proceeds\n$\n6 Medical and health care payments\n$\n7 Payer made direct sales \ntotaling $5,000 or more of \nconsumer products to \nrecipient for resale\n8 Substitute payments in lieu of \ndividends or interest\n$\n9 Crop insurance proceeds\n$\n10 Gross proceeds paid to an \nattorney\n$\n11 Fish purchased for resale\n$\n12 Section 409A deferrals\n$\n13 Excess golden parachute \npayments\n$\n14 Nonqualified deferred \ncompensation\n$\n15 State tax withheld\n$\n$\n16 State/Payer’s state no.\n17 State income\n$\n$\nForm 1099-MISC\nwww.irs.gov/Form1099MISC\nTotal of all forms filed =\n 22,077,197 \n 1,467,110 \n 15,206,095 \n 840,232 \n 119,040,074 \n 32,015,886 \n 49,670,212 \n 288,484 \n * \n 7,412,699 \n 5,418,000 \n 16,355 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n 153,293 \n* Data not shown because of the small number of sample returns on which they are based.\n", "84\n \nForm 1099-PATR\n2021\nTaxable \nDistributions \nReceived From \nCooperatives\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Recipient\nThis is important tax \ninformation and is \nbeing furnished to the \nIRS. If you are required \nto file a return, a \nnegligence penalty or \nother sanction may be \nimposed on you if this \nincome is taxable and \nthe IRS determines that \nit has not been \nreported.\nOMB No. 1545-0118\nCORRECTED (if checked)\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Patronage dividends\n$\n2 Nonpatronage distributions\n$\n3 Per-unit retain allocations\n$\n4 Federal income tax withheld\n$\n5 Redeemed nonqualified notices\n$\n6 Section 199A(g) deduction\n$\n7 Qualified payments \n(Section 199A(b)(7))\n$\n8 Section 199A(a) qual. items\n$\n9 Section 199A(a) SSTB items\n$\n10 Investment credit\n$\n11 Work opportunity credit\n$\n12 Other credits and deductions\n$\n13 Specified Coop\nForm 1099-PATR\n(keep for your records)\nwww.irs.gov/Form1099PATR\nTotal of all forms filed =\n 1,113,198 \n 1,320,734 \n 781 \n 264,355 \n 8,555 \n 102,528 \n 218,714 \n 9,851 \n 293 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n 534,842 \n 680,114 \n 661 \n* Data not shown because of the small number of sample returns on which they are based.\n * \n", "85\nForm 1099-PATR\n2021\nTaxable \nDistributions \nReceived From \nCooperatives\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Recipient\nThis is important tax \ninformation and is \nbeing furnished to the \nIRS. If you are required \nto file a return, a \nnegligence penalty or \nother sanction may be \nimposed on you if this \nincome is taxable and \nthe IRS determines that \nit has not been \nreported.\nOMB No. 1545-0118\nCORRECTED (if checked)\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Patronage dividends\n$\n2 Nonpatronage distributions\n$\n3 Per-unit retain allocations\n$\n4 Federal income tax withheld\n$\n5 Redeemed nonqualified notices\n$\n6 Section 199A(g) deduction\n$\n7 Qualified payments \n(Section 199A(b)(7))\n$\n8 Section 199A(a) qual. items\n$\n9 Section 199A(a) SSTB items\n$\n10 Investment credit\n$\n11 Work opportunity credit\n$\n12 Other credits and deductions\n$\n13 Specified Coop\nForm 1099-PATR\n(keep for your records)\nwww.irs.gov/Form1099PATR\nTotal of all individuals represented =\n 1,029,133 \n 8,331 \n 925,843 \n 781 \n 221,315 \n 100,155 \n 187,980 \n 9,218 \n 283 \nNumber of individuals for selected line\n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nEstimates exclude duplicates and returns replaced by amendeds.\n 421,696 \n 542,369 \n 661 \n* Data not shown because of the small number of sample returns on which they are based.\n * \n", "86\n \nForm 1099-PATR\n2021\nTaxable \nDistributions \nReceived From \nCooperatives\nDepartment of the Treasury - Internal Revenue Service\nCopy B\nFor Recipient\nThis is important tax \ninformation and is \nbeing furnished to the \nIRS. If you are required \nto file a return, a \nnegligence penalty or \nother sanction may be \nimposed on you if this \nincome is taxable and \nthe IRS determines that \nit has not been \nreported.\nOMB No. 1545-0118\nCORRECTED (if checked)\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Patronage dividends\n$\n2 Nonpatronage distributions\n$\n3 Per-unit retain allocations\n$\n4 Federal income tax withheld\n$\n5 Redeemed nonqualified notices\n$\n6 Section 199A(g) deduction\n$\n7 Qualified payments \n(Section 199A(b)(7))\n$\n8 Section 199A(a) qual. items\n$\n9 Section 199A(a) SSTB items\n$\n10 Investment credit\n$\n11 Work opportunity credit\n$\n12 Other credits and deductions\n$\n13 Specified Coop\nForm 1099-PATR\n(keep for your records)\nwww.irs.gov/Form1099PATR\nTotal of all forms filed =\n 1,320,734 \n 1,835 \n 1,989,618 \n 871 \n 34,295,301 \n 99,877 \n 654,264 \n 183,940 \n 15,719 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n 31,234,588 \n 28,806,951 \n 510 \n* Data not shown because of the small number of sample returns on which they are based.\n * \n", "87\n \nForm 1099-R\n2021\nDistributions From \nPensions, Annuities,\nRetirement or \nProfit-Sharing Plans, \nIRAs, Insurance \nContracts, etc.\nDepartment of the Treasury - Internal Revenue Service\nCopy 1 \n For \nState, City, \nor Local \nTax Department \n \nOMB No. 1545-0119\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2a Taxable amount\n$\n2b Taxable amount \nnot determined\nTotal \ndistribution\n3 Capital gain (included in \nbox 2a)\n$\n4 Federal income tax \nwithheld\n$\n5 Employee contributions/ \nDesignated Roth \ncontributions or \ninsurance premiums\n$\n6 Net unrealized \nappreciation in \nemployer’s securities\n$\n7 Distribution \ncode(s)\nIRA/\nSEP/\nSIMPLE\n8 Other\n$\n%\n9a Your percentage of total \ndistribution\n%\n9b Total employee contributions\n$\n10 Amount allocable to IRR \nwithin 5 years\n$\n11 1st year of desig. \nRoth contrib.\n12 FATCA filing \nrequirement\n13 Date of \npayment \n14 State tax withheld\n$\n$\n15 State/Payer’s state no.\n16 State distribution\n$\n$\n17 Local tax withheld\n$\n$\n18 Name of locality\n19 Local distribution\n$\n$\nForm 1099-R\nwww.irs.gov/Form1099R\n 109,183,523 \nTotal of all forms filed =\n 109,645,201 \n 90,414,795 \n 26,056 \n 56,015,049 \n 30,121 \n 767,371 \n 2,865,887 \n 4,416 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of Forms filed for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "88\n \nForm 1099-R\n2021\nDistributions From \nPensions, Annuities,\nRetirement or \nProfit-Sharing Plans, \nIRAs, Insurance \nContracts, etc.\nDepartment of the Treasury - Internal Revenue Service\nCopy 1 \n For \nState, City, \nor Local \nTax Department \n \nOMB No. 1545-0119\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2a Taxable amount\n$\n2b Taxable amount \nnot determined\nTotal \ndistribution\n3 Capital gain (included in \nbox 2a)\n$\n4 Federal income tax \nwithheld\n$\n5 Employee contributions/ \nDesignated Roth \ncontributions or \ninsurance premiums\n$\n6 Net unrealized \nappreciation in \nemployer’s securities\n$\n7 Distribution \ncode(s)\nIRA/\nSEP/\nSIMPLE\n8 Other\n$\n%\n9a Your percentage of total \ndistribution\n%\n9b Total employee contributions\n$\n10 Amount allocable to IRR \nwithin 5 years\n$\n11 1st year of desig. \nRoth contrib.\n12 FATCA filing \nrequirement\n13 Date of \npayment \n14 State tax withheld\n$\n$\n15 State/Payer’s state no.\n16 State distribution\n$\n$\n17 Local tax withheld\n$\n$\n18 Name of locality\n19 Local distribution\n$\n$\nForm 1099-R\nwww.irs.gov/Form1099R\n 63,955,421 \nTotal of all individuals represented =\n 64,149,183 \n 55,614,624 \n 23,180 \n 38,106,577 \n 30,036 \n 732,136 \n 2,840,197 \n 4,367 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nNumber of individuals for selected line\nEstimates exclude duplicates and returns replaced by amendeds.\n", "89\nForm 1099-R\n2021\nDistributions From \nPensions, Annuities,\nRetirement or \nProfit-Sharing Plans, \nIRAs, Insurance \nContracts, etc.\nDepartment of the Treasury - Internal Revenue Service\nCopy 1 \n For \nState, City, \nor Local \nTax Department \nOMB No. 1545-0119\nVOID\nCORRECTED\nPAYER’S name, street address, city or town, state or province, \ncountry, ZIP or foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Gross distribution\n$\n2a Taxable amount\n$\n2b Taxable amount \nnot determined\nTotal \ndistribution\n3 Capital gain (included in \nbox 2a)\n$\n4 Federal income tax \nwithheld\n$\n5 Employee contributions/ \nDesignated Roth \ncontributions or \ninsurance premiums\n$\n6 Net unrealized \nappreciation in \nemployer’s securities\n$\n7 Distribution \ncode(s)\nIRA/\nSEP/\nSIMPLE\n8 Other\n$\n%\n9a Your percentage of total \ndistribution\n%\n9b Total employee contributions\n$\n10 Amount allocable to IRR \nwithin 5 years\n$\n11 1st year of desig. \nRoth contrib.\n12 FATCA filing \nrequirement\n13 Date of \npayment \n14 State tax withheld\n$\n$\n15 State/Payer’s state no.\n16 State distribution\n$\n$\n17 Local tax withheld\n$\n$\n18 Name of locality\n19 Local distribution\n$\n$\nForm 1099-R\nwww.irs.gov/Form1099R\n 2,484,400,000 \nTotal of all forms filed =\n 109,645,201 \n 1,392,600,000 \n 163,453 \n 157,828,806 \n 2,740,410 \n 2,367,150 \n 107,699,393 \n 49,291 \n2021 Information Return Line Item Estimates - All figures are estimates based on samples.\nAmount of selected lines filed (in thousands of dollars)\nEstimates exclude duplicates and returns replaced by amendeds.\n" ]
p5286.pdf	1223 Publ 5286 (PDF)	https://www.irs.gov/pub/irs-pdf/p5286.pdf	[ "Compilation of Legislative Recommendations \n\u0003\nto Strengthen Taxpayer Rights and \n\nImprove Tax Administration\nDecember 31, 2023\nwww.TaxpayerAdvocate.irs.gov/2024PurpleBook\nNational Taxpayer Advocate\n2024 PURPLE BOOK\n", "i\nNational Taxpayer Advocate 2024 Purple Book \nTable of Contents\nTABLE OF CONTENTS\nINTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v\nSTRENGTHEN TAXPAYER RIGHTS\n1.\t\nElevate the Importance of the Taxpayer Bill of Rights by Redesignating It as \nSection 1 of the Internal Revenue Code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\n2.\t\nRequire the IRS to Timely Process Claims for Credit or Refund . . . . . . . . . . . . . . . . . . . . . . . . . 3\nIMPROVE THE FILING PROCESS\n3.\t\nTreat Electronically Submitted Tax Payments and Documents as Timely If \nSubmitted on or Before the Applicable Deadline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\n4.\t\nAuthorize the IRS to Establish Minimum Competency Standards for \nFederal Tax Return Preparers and Revoke the Identification Numbers of \nSanctioned Preparers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7\n5.\t\nExtend the Time for Small Businesses to Make Subchapter S Elections . . . . . . . . . . . . . . . . 11\n6.\t\nAdjust Individual Estimated Tax Payment Deadlines to Occur Quarterly . . . . . . . . . . . . . . . . 13\n7.\t\nEliminate Duplicative Reporting Requirements Imposed by the Bank \nSecrecy Act and the Foreign Account Tax Compliance Act . . . . . . . . . . . . . . . . . . . . . . . . . . . 15\nIMPROVE ASSESSMENT AND COLLECTION PROCEDURES\n8.\t\nRequire That Math Error Notices Describe the Reason(s) for the Adjustment \nWith Specificity, Inform Taxpayers They May Request Abatement Within 60 \nDays, and Be Mailed by Certified or Registered Mail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18\n9.\t\nContinue to Limit the IRS’s Use of “Math Error Authority” to Clear-Cut \nCategories Specified by Statute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 \n10.\t Require Independent Managerial Review and Written Approval Before the \nIRS May Assert Multiyear Bans Barring Taxpayers From Receiving Certain \nTax Credits and Clarify That the Tax Court Has Jurisdiction to Review the \nAssertion of Multiyear Bans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 \n11.\t Give Taxpayers Abroad Additional Time to Request Abatement of a Math \nError Assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26\n12.\t Give Taxpayers Abroad Additional Time to Request a Collection \nDue Process Hearing and to File a Petition Challenging a Notice of \nDetermination in the U.S. Tax Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28\n13.\t Provide That Assessable Penalties Are Subject to Deficiency Procedures . . . . . . . . . . . . . . 30\n14.\t Direct the IRS to Implement an Automated Formula to Identify Taxpayers at \nRisk of Economic Hardship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33\n15.\t Provide That “an Opportunity to Dispute” an Underlying Liability Means an \nOpportunity to Dispute Such Liability in the U.S. Tax Court . . . . . . . . . . . . . . . . . . . . . . . . . . . 36\n16.\t Prohibit Offset of the Earned Income Tax Credit (EITC) Portion of a Tax \nRefund to Past-Due Federal Tax Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38\n", "ii\nTable of Contents\nTable of Contents\n17.\t Eliminate Installment Agreement User Fees for Low-Income Taxpayers and \nThose Paying by Direct Debit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40\n18.\t Improve Offer in Compromise Program Accessibility by Repealing the \nUpfront Payment Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42\n19.\t Require the IRS to Consider a Taxpayer’s Current Income When \nDetermining Whether to Waive an Installment Agreement User Fee . . . . . . . . . . . . . . . . . . . 44\n20.\t Modify the Requirement That the Office of Chief Counsel Review Certain \nOffers in Compromise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46\n21.\t Require the IRS to Mail Notices at Least Quarterly to Taxpayers With \nDelinquent Tax Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48\n22.\t Clarify When the Two-Year Period for Requesting Return of Levy Proceeds Begins . . . . . . 49\n23.\t Protect Retirement Funds From IRS Levies, Including So-Called “Voluntary” \nLevies, in the Absence of “Flagrant Conduct” by a Taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . 51\n24.\t Provide Taxpayer Protections Before the IRS Recommends the Filing of a \nLien Foreclosure Suit on a Principal Residence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53\n25.\t Provide Collection Due Process Rights to Third Parties Holding Legal Title \nto Property Subject to IRS Collection Actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56\n26.\t Extend the Time Limit for Taxpayers to Sue for Damages for Improper \nCollection Actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59\n27.\t Revise the Private Debt Collection Rules to More Accurately Identify and \nProtect Taxpayers With Incomes Below 200 Percent of the Federal Poverty Level . . . . . . . 61\nREFORM PENALTY AND INTEREST PROVISIONS\n28.\t Convert the Estimated Tax Penalty Into an Interest Provision to Properly \nReflect Its Substance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63\n29.\t Apply One Interest Rate Per Estimated Tax Underpayment Period . . . . . . . . . . . . . . . . . . . . . 65\n30.\t Pay Interest to Taxpayers on Excess Payments of Estimated Tax to the \nSame Extent Taxpayers Must Pay a Penalty on Underpayments of Estimated Tax . . . . . . . . 66\n31.\t Extend the Reasonable Cause Defense for the Failure-to-File Penalty to \nTaxpayers Who Rely on Return Preparers to E-File Their Returns . . . . . . . . . . . . . . . . . . . . . . 68\n32.\t Authorize a Penalty for Tax Return Preparers Who Engage in Fraud or \nMisconduct by Altering a Taxpayer’s Tax Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72\n33.\t Clarify That Supervisory Approval Is Required Under IRC § 6751(b) Before \nProposing Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74\n34.\t Require an Employee to Determine and a Supervisor to Approve All \nNegligence Penalties Under IRC § 6662(b)(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77\n35.\t Modify the Definition of “Willful” for Purposes of Determining Report of \nForeign Bank and Financial Accounts Violations and Reduce the Maximum \nPenalty Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79\n", "iii\nNational Taxpayer Advocate 2024 Purple Book \nTable of Contents\nSTRENGTHEN TAXPAYER RIGHTS BEFORE THE OFFICE OF APPEALS\n36.\t Require Taxpayers’ Consent Before Allowing IRS Counsel or Compliance \nPersonnel to Participate in Appeals Conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82\nSTRENGTHEN THE OFFICE OF THE TAXPAYER ADVOCATE\n37.\t Clarify That the National Taxpayer Advocate May Hire Legal Counsel to \nEnable Her to Advocate More Effectively for Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84\n38.\t Clarify the Authority of the National Taxpayer Advocate to Make Personnel \nDecisions to Protect the Independence of the Office of the Taxpayer Advocate . . . . . . . . . 87\n39.\t Clarify the Taxpayer Advocate Service’s Access to Files, Meetings, and \nOther Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89\n40.\t Authorize the National Taxpayer Advocate to File Amicus Briefs . . . . . . . . . . . . . . . . . . . . . . 91\n41.\t Authorize the Office of the Taxpayer Advocate to Assist Certain Taxpayers \nExperiencing Economic Hardships During a Lapse in Appropriations . . . . . . . . . . . . . . . . . . 93\n42.\t Repeal Statute Suspension Under IRC § 7811(d) for Taxpayers Seeking \nAssistance From the Taxpayer Advocate Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96\nSTRENGTHEN TAXPAYER RIGHTS IN JUDICIAL PROCEEDINGS\n43.\t Expand the U.S. Tax Court’s Jurisdiction to Hear Refund Cases . . . . . . . . . . . . . . . . . . . . . . . 98\n44.\t Authorize the Tax Court to Order Refunds or Credits in Collection Due \nProcess Proceedings Where Liability Is at Issue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100\n45.\t Promote Consistency With the Supreme Court’s Boechler Decision by \nMaking the Time Limits for Bringing All Tax Litigation Subject to Equitable \nJudicial Doctrines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103\n46.\t Extend the Deadline for Taxpayers to Bring a Refund Suit When They Have \nRequested Appeals Reconsideration of a Notice of Claim Disallowance But \nthe IRS Has Not Acted Timely to Decide Their Claim . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107\n47.\t Authorize the Tax Court to Sign Subpoenas for the Production of Records \nHeld by a Third Party Prior to a Scheduled Hearing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110\n48.\t Provide That the Scope of Judicial Review of “Innocent Spouse” \nDeterminations Under IRC § 6015 Is De Novo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112\n49.\t Clarify That Taxpayers May Raise Innocent Spouse Relief as a Defense in \nCollection, Bankruptcy, and Refund Cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115\n50.\t Fix the Donut Hole in the Tax Court’s Jurisdiction to Determine \nOverpayments by Non-Filers With Filing Extensions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117\nMISCELLANEOUS RECOMMENDATIONS\n51.\t Restructure the Earned Income Tax Credit (EITC) to Make It Simpler for \nTaxpayers and Reduce Improper Payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119\n52.\t Adopt a Consistent and More Modern Definition of “Qualifying Child” \nThroughout the Internal Revenue Code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123\n53.\t Permanently Give Taxpayers Affected by Federally Declared Disasters the \nOption of Using Prior Year Earned Income to Claim the Earned Income Tax \nCredit (EITC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126\n", "iv\nTable of Contents\nTable of Contents\n54.\t Amend the Lookback Period for Allowing Tax Credits or Refunds to Include \nthe Period of Any Postponement or Additional or Disregarded Time for \nTimely Filing a Tax Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128\n55.\t Protect Taxpayers in Federally Declared Disaster Areas Who Receive Filing \nand Payment Relief From Inaccurate and Confusing Collection Notices . . . . . . . . . . . . . . . 131\n56.\t Exclude Taxpayers in Specific Circumstances From the Requirement to \nProvide a Social Security Number for Their Children to Claim the Child Tax Credit . . . . . . 134\n57.\t Clarify Whether Dependents Are Required to Have Taxpayer Identification \nNumbers for Purposes of the Credit for Other Dependents . . . . . . . . . . . . . . . . . . . . . . . . . . 136\n58.\t Allow Members of Certain Religious Sects That Do Not Participate in Social \nSecurity and Medicare to Obtain Employment Tax Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . 138\n59.\t Remove the Requirement That Written Receipts Acknowledging Charitable \nContributions Must Be Contemporaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140\n60.\t Establish a Uniform Standard Mileage Deduction Rate for All Purposes . . . . . . . . . . . . . . . 142\n61.\t Eliminate the Marriage Penalty for Nonresident Aliens Who Otherwise \nQualify for the Premium Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144\n62.\t Encourage and Authorize Independent Contractors and Service Recipients \nto Enter Into Voluntary Withholding Agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146\n63.\t Require the IRS to Specify the Information Needed in Third-Party Contact Notices . . . . . 148\n64.\t Enable the Low Income Taxpayer Clinic Program to Assist More Taxpayers \nin Controversies With the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150\n65.\t Compensate Taxpayers for “No Change” National Research Program Audits . . . . . . . . . . . 153 \n66.\t Establish the Position of IRS Historian Within the Internal Revenue Service \nto Record and Publish Its History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155\nAPPENDIX 1: ADDITIONAL REFERENCE MATERIALS FOR LEGISLATIVE \nRECOMMENDATIONS IN THIS VOLUME . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157\nAPPENDIX 2: PRIOR NATIONAL TAXPAYER ADVOCATE LEGISLATIVE \nRECOMMENDATIONS ENACTED INTO LAW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166\n", "v\nNational Taxpayer Advocate 2024 Purple Book \nINTRODUCTION\nNATIONAL TAXPAYER ADVOCATE 2024 PURPLE BOOK: \nCOMPILATION OF LEGISLATIVE RECOMMENDATIONS TO STRENGTHEN \nTAXPAYER RIGHTS AND IMPROVE TAX ADMINISTRATION\nINTRODUCTION\nSection 7803(c)(2)(B)(ii)(IX) of the Internal Revenue Code requires the National Taxpayer Advocate, as part \nof her Annual Report to Congress, to propose legislative recommendations to resolve problems encountered \nby taxpayers. This year, we present 66 legislative recommendations.\nWe have taken the following steps to make these recommendations as accessible and user-friendly as possible \nfor Members of Congress and their staffs:\n•\t We have grouped our recommendations into categories that generally reflect the various stages in the \ntax administration process so that, for example, return filing issues are presented separately from audit \nand collection issues.\n•\t We have presented each legislative recommendation in a format like the one used for congressional \ncommittee reports, with “Present Law,” “Reasons for Change,” and “Recommendation(s)” sections. In \naddition, we begin each recommendation with a concise summary that describes the “Problem” and \nour suggested “Solution” in layman’s terms to the extent possible. Our objective is to allow readers to \nquickly get a feel for all 66 of our recommendations by scanning the summaries.\n•\t Where bills have been introduced in the past that are generally consistent with one of our \nrecommendations, we have included a footnote at the end of the recommendation that identifies one \nor more of those bills. (Because of the large number of bills introduced in each Congress, we may have \noverlooked some. We apologize for any bills we have inadvertently omitted.)\n•\t We have compiled a table, which appears at the end of this volume as Appendix 1, that identifies \nadditional materials relating to our recommendations, where such materials exist. In addition to \nidentifying a larger number of prior bills than we cite in our footnotes, the table provides references \nto more detailed discussions of the issues that have been published in prior National Taxpayer \nAdvocate reports.\nBy our count, Congress has enacted approximately 51 legislative recommendations that the National Taxpayer \nAdvocate has proposed. See Appendix 2 for a complete listing. This total includes approximately 23 \nprovisions that were enacted as part of the Taxpayer First Act.1\nThe Office of the Taxpayer Advocate is a non-partisan, independent organization within the IRS that assists \ntaxpayers in resolving problems with the IRS and makes administrative and legislative recommendations to \nmitigate taxpayer problems and protect taxpayer rights. We have dubbed this the “Purple Book” because the \ncolor purple, as a mix of red and blue, has come to symbolize bipartisanship. Historically, tax administration \nlegislation has attracted bipartisan support. In 2019, for example, the Taxpayer First Act was approved by \nboth the House and the Senate on voice votes with no recorded opposition.\n1 \nTaxpayer First Act, Pub. L. No. 116-25, 133 Stat. 981 (2019). We say Congress enacted “approximately” a certain number of \nNational Taxpayer Advocate recommendations because in some cases, enacted provisions are substantially similar to what we \nrecommended but are not identical. The statement that Congress enacted a National Taxpayer Advocate recommendation is not \nintended to imply that Congress acted solely because of the recommendation. Congress, of course, receives suggestions from a \nwide variety of stakeholders on an ongoing basis and makes decisions based on the totality of the feedback it receives.\n", "vi\nIntroduction\nINTRODUCTION\nWe believe most of the recommendations presented in this volume are non-controversial, common-sense \nreforms that will strengthen taxpayer rights and improve tax administration. We are happy to discuss these \nrecommendations in more detail with Members of Congress and their staffs. We highlight the following ten \nlegislative recommendations for particular attention:\n•\t Require the IRS to Timely Process Claims for Credit or Refund (Recommendation #2). Millions \nof taxpayers file refund claims with the IRS each year. Under current law, there is no requirement \nthat the IRS pay or deny them. It may simply ignore them. The taxpayers’ remedy is to file suit in \na U.S. district court or the U.S. Court of Federal Claims. For many taxpayers, that is not a realistic \nor affordable option. The absence of a processing requirement is a poster child for non-responsive \ngovernment. While the IRS generally does process refund claims, the claims can, and sometimes do, \nspend months and even years in administrative limbo within the IRS. Providing symmetry between \nthe assessment statute, which has a clear ending date, and a statute requiring the IRS to timely process \nclaims for credit or refund would be good tax administration and would protect taxpayers’ right to \nbe informed, right to pay no more than the correct amount of tax, and right to finality. We recommend \nCongress require the IRS to act on claims for credit or refund in a timely manner and impose certain \nconsequences for failing to do so.\n•\t Authorize the IRS to Establish Minimum Competency Standards for Federal Tax Return \nPreparers and Revoke the Identification Numbers of Sanctioned Preparers (Recommendation #4). \nThe IRS receives over 160 million individual income tax returns each year, and most are prepared \nby paid tax return preparers. While some tax return preparers must meet licensing requirements \n(e.g., certified public accountants, attorneys, and enrolled agents), most tax return preparers are not \ncredentialed. Numerous studies have found that non-credentialed preparers disproportionately \nprepare inaccurate returns, causing some taxpayers to overpay their taxes and other taxpayers to \nunderpay their taxes, which may lead to penalties and interest charges. This harms taxpayers \nfinancially and undermines the taxpayers’ right to pay no more than the correct amount of tax. It also \nharms the government by reducing revenue collection overall. In fiscal year 2022, for example, the \nIRS estimated the improper payments rate attributable to wrongful Earned Income Tax Credit (EITC) \nclaims was 32 percent, amounting to $18.2 billion. Among tax returns claiming the EITC prepared \nby paid tax return preparers, 94 percent of the total dollar amount of EITC audit adjustments was \nattributable to returns prepared by non-credentialed preparers.\nFederal and state laws generally require lawyers, doctors, securities dealers, financial planners, actuaries, \nappraisers, contractors, motor vehicle operators, and even barbers and beauticians to obtain licenses or \ncertifications and, in most cases, to pass competency tests. To protect taxpayers and the public fisc, we \nrecommend Congress authorize the IRS to establish minimum competency standards for tax return \npreparers and to revoke the Preparer Tax Identification Numbers (PTINs) of preparers who have been \nsanctioned for improper conduct.2\n2\t\nIn general, a PTIN must be obtained by a tax return preparer who is compensated for preparing or assisting in the preparation of all \nor substantially all of a federal tax return or claim for refund. The preparer must then include the PTIN on any returns or claims for \nrefund prepared.\n", "vii\nNational Taxpayer Advocate 2024 Purple Book \nINTRODUCTION\n•\t Require That Math Error Notices Describe the Reason(s) for the Adjustment With Specificity, \nInform Taxpayers They May Request Abatement Within 60 Days, and Be Mailed by Certified \nor Registered Mail (Recommendation #8). When the IRS proposes to assess additional tax, it \nordinarily must issue a notice of deficiency to the taxpayer, which gives the taxpayer an opportunity \nto seek judicial review in the U.S. Tax Court if the taxpayer disagrees with the IRS’s position. In \nlimited cases where a taxpayer commits a “mathematical or clerical error,” however, the IRS may \nbypass deficiency procedures and issue a “math error” notice that summarily assesses additional tax. If \na taxpayer does not respond to a math error notice within 60 days, the assessment becomes final, and \nthe taxpayer will have forfeited the right to challenge the IRS’s position in the Tax Court. Currently, \nmath error notices often do not clearly explain the reason for the adjustment and do not prominently \nexplain the consequences of failing to respond within 60 days. We recommend Congress require the \nIRS to describe the error giving rise to the adjustment with specificity and inform taxpayers they have \n60 days (or 120 days if addressed to a person outside the United States)3 to request that a summary \nassessment be abated or will forfeit their right to judicial review.\n•\t Provide That Assessable Penalties Are Subject to Deficiency Procedures (Recommendation #13). \nThe IRS ordinarily must issue a notice of deficiency giving taxpayers the right to appeal an adverse \nIRS determination in the U.S. Tax Court before it may assess tax.4 In limited situations, however, \nthe IRS may assess certain penalties without first issuing a notice of deficiency. These penalties are \ngenerally subject to judicial review only if taxpayers first pay the penalties and then sue for a refund. \nAssessable penalties can be substantial, sometimes running into the millions of dollars. Under current \nIRS interpretation, these penalties include, but are not limited to, international information reporting \npenalties under IRC §§ 6038, 6038A, 6038B, 6038C, and 6038D. The inability of taxpayers to \nobtain judicial review on a preassessment basis and the requirement that taxpayers pay the penalties in \nfull to obtain judicial review on a post-assessment basis can effectively deprive taxpayers of the right \nto judicial review at all, impairing the taxpayers’ right to challenge the IRS’s position and be heard. To \nensure taxpayers have an opportunity to obtain judicial review before they are required to pay often \nsubstantial penalties that they do not believe they owe, we recommend Congress require the IRS to \nissue a notice of deficiency before imposing assessable penalties.\n•\t Extend the Reasonable Cause Defense for the Failure-to-File Penalty to Taxpayers Who Rely on \nReturn Preparers to E-File Their Returns (Recommendation #31). The law imposes a penalty of \nup to 25 percent of the tax due for failing to file a timely tax return, but the penalty is waived where a \ntaxpayer can show the failure was due to “reasonable cause.” Most taxpayers pay tax return preparers \nto prepare and file their returns for them. In 1985, when all returns were filed on paper, the Supreme \nCourt held that a taxpayer’s reliance on a preparer to file a tax return did not constitute “reasonable \ncause” to excuse the failure-to-file penalty if the return was not filed. In 2023, a U.S. Court of Appeals \nheld that “reasonable cause” is also not a defense when a taxpayer relies on a preparer to file a tax \nreturn electronically.\n3 \nA taxpayer is given 60 additional days to respond to a notice of deficiency when the notice “is addressed to a person outside the \nUnited States.” IRC § 6213(a). By contrast, a taxpayer abroad is given no additional time to respond to a math error notice. To \nprotect taxpayers’ rights and promote consistency, we recommend providing 60 additional days for taxpayers located outside the \nUnited States to respond a math error notice. See Give Taxpayers Abroad Additional Time to Request Abatement of a Math Error \nAssessment, infra.\n4 \nIn the case of “mathematical or clerical errors,” the IRS may issue a “math error” notice that assesses tax without providing the \nright to judicial review. The taxpayer has 60 days to request that the math error assessment be abated. If the taxpayer makes the \nrequest, the IRS is required to abate the assessment, and if the IRS decides to challenge the taxpayer’s position, it must then issue a \nnotice of deficiency. See IRS § 6213(b).\n", "viii\nIntroduction\nINTRODUCTION\nFor several reasons, it is often much more difficult for taxpayers to verify that a return preparer has \ne-filed a return than to verify that a return has been paper-filed. Unfortunately, many taxpayers \nare not familiar with the electronic filing process and do not have the tax knowledge to ask for the \nright document or proof of filing. Penalizing taxpayers who engage preparers and do their best to \ncomply with their tax obligations is grossly unfair and undermines the congressional policy that \nthe IRS encourage e-filing. Under the court’s ruling, astute taxpayers would be well advised to ask \ntheir preparers to give them paper copies of their prepared returns and then transmit the returns by \ncertified mail themselves so they can prove compliance. We recommend Congress clarify that reliance \non a preparer to e-file a tax return may constitute “reasonable cause” for penalty relief and require \nthe Secretary to issue regulations detailing what constitutes ordinary business care and prudence for \npurposes of evaluating reasonable cause requests.\n•\t Clarify That Supervisory Approval Is Required Under IRC § 6751(b) Before Proposing \nPenalties (Recommendation #33). IRC § 6751(b)(1) states: “No penalty under this title shall be \nassessed unless the initial determination of such assessment is personally approved (in writing) by \nthe immediate supervisor of the individual making such determination. ...” At first blush, it seems \na requirement that an “initial determination” be approved by a supervisor would mean the approval \nmust occur before the penalty is proposed. However, the timing of this requirement has been the \nsubject of considerable litigation, with some courts holding that the supervisor’s approval might be \ntimely even if provided after a case has gone through the IRS Independent Office of Appeals and is in \nlitigation. Very few taxpayers choose to litigate their tax disputes. Therefore, to effectuate Congress’s \nintent that the IRS not penalize taxpayers in certain circumstances without supervisory approval, the \napproval must take place earlier in the process. We recommend Congress amend IRC § 6751(b)(1) to \nrequire that written supervisory approval be provided before the IRS sends a written communication \nto the taxpayer proposing a penalty.\n•\t Expand the U.S. Tax Court’s Jurisdiction to Hear Refund Cases (Recommendation #43). Under \ncurrent law, taxpayers seeking to challenge an IRS tax-due adjustment can file a petition in the U.S. \nTax Court, while taxpayers who have paid their tax and are seeking a refund must file suit in a U.S. \ndistrict court or the U.S. Court of Federal Claims. Litigating in a U.S. district court or the Court \nof Federal Claims can be very challenging – filing fees are relatively high, rules of civil procedure are \ncomplex, the judges generally do not have tax expertise, and proceeding without a lawyer is difficult. \nBy contrast, taxpayers litigating their cases in the Tax Court face a low $60 filing fee, may follow less \nformal procedural rules, are generally assured their positions will be fairly considered even if they don’t \npresent them well because of the tax expertise of the Tax Court’s judges, and can more easily represent \nthemselves without a lawyer. For these reasons, the requirement that refund claims be litigated in a \nU.S. district court or the Court of Federal Claims effectively deprives many taxpayers of the right to \njudicial review of an IRS refund disallowance. Currently, about 97 percent of all tax-related litigation \nis adjudicated in the Tax Court.5 We recommend Congress expand the jurisdiction of the Tax Court \nto give taxpayers the option to litigate all tax disputes, including refund claims, in that forum.\n5 \nData compiled by the IRS Office of Chief Counsel (Oct. 20, 2023); IRS, Counsel Automated Tracking System, TL-711 and TL-712. This \ndata does not include cases on appeal and declaratory judgments.\n", "ix\nNational Taxpayer Advocate 2024 Purple Book \nINTRODUCTION\n•\t Promote Consistency With the Supreme Court’s Boechler Decision by Making the Time Limits \nfor Bringing All Tax Litigation Subject to Equitable Judicial Doctrines (Recommendation #45). \nTaxpayers who seek judicial review of adverse IRS determinations generally must file petitions in court \nby statutorily imposed deadlines. The courts have split over whether filing deadlines can be waived \nunder extraordinary circumstances. Most tax litigation takes place in the U.S. Tax Court, where \ntaxpayers are required to file petitions for review within 90 days of the date on the notice of deficiency \n(150 days if addressed to a person outside the United States). The Tax Court has held it lacks the \nlegal authority to waive the 90-day (or 150-day) filing deadline even, to provide a stark example, if \nthe taxpayer had a heart attack on Day 75 and remained in a coma until after the filing deadline. The \nSupreme Court recently held that filing deadlines are subject to “equitable tolling” in the context of \nCollection Due Process hearings. We recommend Congress harmonize the conflicting court rulings by \nproviding that all filing deadlines to challenge the IRS in court are subject to equitable tolling where \ntimely filing was impossible or impractical.\n•\t Remove the Requirement That Written Receipts Acknowledging Charitable Contributions Must \nBe Contemporaneous (Recommendation #59). To claim a charitable contribution, a taxpayer \nmust receive a written acknowledgement from the donee organization before filing a tax return. \nFor example, if a taxpayer contributes $5,000 to a church, synagogue, or mosque, files a tax return \nclaiming the deduction on February 1, and receives a written acknowledgement on February 2, the \ndeduction is not allowable – even if the taxpayer has credit card receipts and other documentation \nthat fully and unambiguously substantiate the deduction. This requirement can harm civic-minded \ntaxpayers who do not realize how strict the timing requirements are and undermines congressional \npolicy to encourage charitable giving. We recommend Congress modify the substantiation rules to \nrequire reliable – but not necessarily advance – acknowledgement from the donee organization.\n•\t Enable the Low Income Taxpayer Clinic Program to Assist More Taxpayers in Controversies With \nthe IRS (Recommendation #64). The LITC Program assists low-income taxpayers and taxpayers \nwho speak English as a second language. When the LITC Program was established as part of the IRS \nRestructuring and Reform Act of 1998, the law limited annual grants to no more than $100,000 \nper clinic. The law also imposed a 100 percent “match” requirement so a clinic cannot receive more \nin grants than it raises from other sources. The nature and scope of the LITC Program has evolved \nconsiderably since 1998, and those requirements are preventing the program from expanding \nassistance to a larger universe of eligible taxpayers. We recommend Congress remove the per-clinic \ncap and allow the IRS to reduce the match requirement to 25 percent where doing so would expand \ncoverage to additional taxpayers.\n", "x\nIntroduction\nThis page intentionally left blank.\nINTRODUCTION\n", "1\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen Taxpayer Rights\nSTRENGTHEN TAXPAYER RIGHTS\nLegislative Recommendation #1\nElevate the Importance of the Taxpayer Bill of Rights by \nRedesignating It as Section 1 of the Internal Revenue Code\nSUMMARY\n•\t Problem: The IRS is arguably the federal agency that Americans fear the most. Without a court order, \nit can garnish a taxpayer’s wages, levy against a taxpayer’s bank account, and file a Notice of Federal Tax \nLien against a taxpayer’s property to collect an IRS-determined tax debt. Taxpayers fear the IRS may \ntake these actions erroneously or without regard to taxpayer rights.\n•\t Solution: Redesignate the Taxpayer Bill of Rights (TBOR) as Section 1 of the IRC. While partly \nsymbolic, this change would send an important message to U.S. taxpayers and IRS employees alike that \nCongress expects IRS employees to respect taxpayer rights and considers them foundational for effective \ntax administration.\nPRESENT LAW\nIRC § 7803(a)(3) requires the Commissioner to “ensure that employees of the Internal Revenue Service are \nfamiliar with and act in accord with taxpayer rights as afforded by other provisions of this title [the Internal \nRevenue Code], including –\n(A) the right to be informed,\n(B) the right to quality service,\n(C) the right to pay no more than the correct amount of tax,\n(D) the right to challenge the position of the Internal Revenue Service and be heard,\n(E) the right to appeal a decision of the Internal Revenue Service in an independent forum,\n(F) the right to finality,\n(G) the right to privacy,\n(H) the right to confidentiality,\n(I) the right to retain representation, and\n(J) the right to a fair and just tax system.”\nREASONS FOR CHANGE\nTaxpayer rights serve as the foundation for effective tax administration. The U.S. tax system is frequently \ncharacterized as a system of “voluntary compliance.” While taxpayers ultimately may face penalties for \nnoncompliance, our system relies in the first instance on the willingness of taxpayers to file returns on which \nthey self-report their incomes (some of which is not reported to the IRS by third parties and is therefore \ndifficult for the IRS to discover in the absence of self-reporting) and to pay the required tax.\nIn recent years, more than 165 million individuals and more than ten million business entities have filed \nincome tax returns annually, and they are entitled to be treated with respect. Making clear that taxpayers \npossess rights is not only the right thing to do, but TAS research suggests that when taxpayers have confidence \n", "Strengthen Taxpayer Rights\n2\nStrengthen Taxpayer Rights\nthe tax system is fair, they are more likely to comply voluntarily, which may translate into enhanced revenue \ncollection as well.1\nThe National Taxpayer Advocate recommends the ten rights that make up the TBOR and that are codified \nin IRC § 7803(a)(3) be relocated and recodified as Section 1 of the IRC. Doing so would make a strong and \nimportant statement about the value Congress places on taxpayer rights.2\nRECOMMENDATION\n•\t Amend § 1 of the IRC to read as follows (and renumber existing IRC §§ 1, 2, and 3 accordingly):\nSECTION 1. TAXPAYER BILL OF RIGHTS.\n(a) Taxpayer Rights.\n(1) In discharging their duties and responsibilities, every officer and employee of the Internal \nRevenue Service shall act in accordance with taxpayer rights as afforded by other provisions of \nthis title, including –\n(a) the right to be informed,\n(b) the right to quality service,\n(c) the right to pay no more than the correct amount of tax,\n(d) the right to challenge the position of the Internal Revenue Service and be heard,\n(e) the right to appeal a decision of the Internal Revenue Service in an independent forum,\n(f) the right to finality,\n(g) the right to privacy,\n(h) the right to confidentiality,\n(i) the right to retain representation, and\n(j) the right to a fair and just tax system.3\n1\t\nSee National Taxpayer Advocate 2013 Annual Report to Congress vol. 2, at 33 (Research Study: Small Business Compliance: Further \nAnalysis of Influential Factors), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/2013-ARC_VOL-2-3.pdf; \nNational Taxpayer Advocate 2012 Annual Report to Congress vol. 2, at 1 (Research Study: Factors Influencing Voluntary Compliance \nby Small Businesses: Preliminary Survey Results), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/Research-\nStudies-Factors-Influencing-Voluntary-Compliance-by-Small-Businesses-Preliminary-Survey-Results.pdf.\n2 \nWhen we first proposed codifying TBOR in 2007, we recommended enacting ten taxpayer rights and five taxpayer responsibilities. \nThe responsibilities included (i) the responsibility to be honest, (ii) the responsibility to be cooperative, (iii) the responsibility \nto provide accurate information and documents on time, (iv) the responsibility to keep records, and (v) the responsibility to pay \ntaxes on time. National Taxpayer Advocate 2007 Annual Report to Congress 478 (Legislative Recommendation: Taxpayer Bill of \nRights and De Minimis “Apology” Payments), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/arc_2007_vol_1_\nlegislativerec.pdf. When Congress added the ten rights to IRC § 7803(a)(3), it did not include these taxpayer responsibilities.\n3 \nThe provisions of the TBOR were codified at IRC § 7803(a)(3). See Consolidated Appropriations Act, 2016, Pub. L. No. 114-113, \nDiv. Q, § 401(a), 129 Stat. 2242, 3117 (2015). During the drafting of the TBOR language, we understand staff of the Joint Committee \non Taxation (JCT) raised concerns that if the TBOR were codified without limitation, some taxpayers might assert purported \nviolations and seek remedies in administrative and litigated disputes, potentially requiring the IRS and the courts to adjudicate \nvague claims with no clear standards for resolution. After considering the JCT’s concerns, the tax-writing committees ultimately \nsettled on the language enacted as IRC § 7803(a)(3). To avoid reopening this issue, we are proposing to relocate the existing \nlanguage in IRC § 7803(a)(3) virtually without change. We are recommending a minor refinement to the lead-in language that we \nthink makes it read more clearly and does not substantially change the meaning. However, if the JCT believes our refinement does \nsubstantially change the meaning, the text of IRC § 7803(a)(3) could be redesignated as IRC § 1 with no change in language at all.\n", "3\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen Taxpayer Rights\nLegislative Recommendation #2\nRequire the IRS to Timely Process Claims for Credit or Refund\nSUMMARY\n•\t Problem: When taxpayers file claims for credit or refund with the IRS, they expect the IRS to promptly \nprocess their claims and pay, deny, or audit them. However, there is no statutory requirement for the \nIRS to act on these claims, which can lead to extended processing delays and leave taxpayers with no \nrecourse but to file suit in a U.S. district court or the U.S. Court of Federal Claims.\n•\t Solution: Require the IRS to act on taxpayers’ claims for credit or refund within three years of filing. \nIf the IRS fails to take timely action, require the IRS to pay additional interest and, in the event of \nlitigation, shift the burden of proof to the government.\nPRESENT LAW\nTaxpayers can generally file a claim for credit or refund within the later of three years from the date the \nreturn was filed or two years from the date the tax was paid.1 After taxpayers file a valid claim for credit or \nrefund of an overpayment of tax, the IRS generally has 45 days to provide the refund before it must pay \ninterest.2 IRC § 6621 sets forth the applicable interest rates. Once a taxpayer files a refund claim, they can \nseek recovery in a U.S. district court or the U.S. Court of Federal Claims when the IRS disallows the claim \nor when six months have elapsed, whichever occurs first.3 The burden of proof in these judicial proceedings \ngenerally rests with the taxpayer.4\nThe IRC prescribes various filing dates for tax returns and sets forth periods of limitation (i.e., deadlines) by \nwhich the IRS can assess or collect tax.5 The IRC also prescribes periods of limitation within which taxpayers \nmay timely file claims for credit or refund, but it does not contain a reciprocal provision requiring the IRS to \nact on those claims.\nREASONS FOR CHANGE\nTaxpayers filing claims for credit or refund with the IRS are seeking money to which they believe they are \nentitled. In the case of refunds, taxpayers may need timely access to the funds to cover basic living expenses or \nfinance essential business operations. Taxpayers want and have a right to expect quick review and processing \nof their claims.\nSurprisingly, the IRC does not require the IRS to process a claim for credit or refund or even to respond \nto the taxpayer. The IRS can simply ignore the claim. This odd result is a poster child for non-responsive \ngovernment. It fails to meet the basic expectations expressed in the Taxpayer Bill of Rights, including the \nrights to be informed, to quality service, to pay no more than the correct amount of tax, and to finality.6\n1 \nIRC § 6511.\n2 \nIRC § 6611(e)(1), (e)(2).\n3 \nIRC § 6532(a).\n4 \nIRC § 7491.\n5 \nSee, e.g., IRC §§ 6072 (deadline for filing income tax returns); 6501 (statute of limitations on assessment); and 6502 (statute of \nlimitations on collection).\n6\t\nSee Taxpayer Bill of Rights (TBOR), https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/. The rights contained in TBOR \nare also codified in IRC § 7803(a)(3).\n", "4\nStrengthen Taxpayer Rights\nStrengthen Taxpayer Rights\nCurrently, claims for credit or refund can, and sometimes do, spend months, and even years, in administrative \nlimbo within the IRS. Other than having to pay interest on the refund, no legal or economic incentive exists \nfor the IRS to expeditiously review and process the claims.\nIf the IRS has taken no action on a refund claim within six months from the date of filing, the taxpayer may \nfile an action for recovery in a U.S. district court or the U.S. Court of Federal Claims. However, litigation in \nthese venues is time-consuming, complex, and costly. Taxpayers who have filed refund claims do not want to \nlitigate; they simply want their money.\nThe National Taxpayer Advocate believes the IRC should require the IRS to process refund claims timely. \nThis can be accomplished by requiring the IRS to act on claims for credit or refund consistent with the general \nassessment statute, which is within three years from the date of filing.7 Permissible actions within three years \nwould include:\n•\t Allowing the claim (in whole or in part);\n•\t Disallowing the claim (in whole or in part); or\n•\t Auditing the claim and extending the three-year statute by mutual consent.\nTo ensure the IRS meets this requirement, there should be consequences for failing to do so. If the IRS fails \nto perform one of the above actions within three years from the filing of the claim, the IRC should require \nit to pay an additional five percent interest charge, in addition to the rate specified in IRC § 6621, on the \nportion of a claim ultimately allowed. Additionally, if the IRS fails to take one of the above actions within \nprescribed timeframes, the burden of proof in the event of litigation should shift to the Secretary as a further \ndeterrent to delayed processing. The statute should also provide the IRS with the ability to rescind a Notice of \nClaim Disallowance with the written consent of the taxpayer.8 Regardless of whether the IRS timely acts on a \nclaim for credit or refund, the claim should be valid beyond the three-year window, as is currently the case.\nThe combination of an explicit statutory requirement to process refund claims within a three-year period and \ncorresponding negative consequences for failing to do so would protect taxpayers’ rights. If the IRS is doing \nits job properly, these consequences should not come into play. It is hard to imagine why the IRS should ever \nneed more than three years to process a claim (or extend the statute of limitations by mutual consent).\nRECOMMENDATIONS\n•\t Amend IRC § 6402 to require the IRS to act on claims for credit or refund within three years by, \namong other things, allowing the claim (in whole or in part), disallowing the claim (in whole or in \npart), or auditing the claim and extending the three-year statute of limitations by mutual consent \nwithin three years from the date of the claim.\n•\t Amend IRC § 6402 to give the IRS the authority to rescind a Notice of Claim Disallowance with the \nwritten consent of the taxpayer.\n•\t Provide that if the IRS fails to act on a refund claim within three years, it must pay an additional five \npercent interest beyond the rate set forth in IRC § 6621 on the portion of a claim ultimately allowed \nand, in the event of litigation, the burden of proof will shift to the Secretary.\n7 \nThis three-year period for responding would essentially mirror the three-year statute of limitations for assessment established \nunder IRC § 6501. As a legal matter, we think this is an appropriate fit. As a practical matter, we believe the IRS should \nprocess claims for refund or credit much more quickly, ideally within weeks. We recommend that expectation be set forth in \nlegislative history.\n8 \nSee, e.g., IRC § 6212(d) (rescission of a statutory notice of deficiency).\n", "5\nNational Taxpayer Advocate 2024 Purple Book \nImprove the Filing Process\nIMPROVE THE FILING PROCESS\nLegislative Recommendation #3\nTreat Electronically Submitted Tax Payments and Documents as \nTimely If Submitted on or Before the Applicable Deadline\nSUMMARY\n•\t Problem: If a taxpayer mails a payment or tax return to the IRS that is postmarked by midnight on the \ndue date, the payment or tax return will be considered timely even if it is received a week later. If the \ntaxpayer submits the same payment or return to the IRS electronically on the due date, however, it \nwill be considered late if the IRS receives and processes it the next day. This dichotomy favors paper \ntransmission over electronic transmission – exactly the opposite incentive that the rules should provide.\n•\t Solution: Provide that a payment or document submitted by midnight on the due date will be \nconsidered timely even if the IRS does not receive and process it that day.\nPRESENT LAW\nIRC § 7502(a)(1) provides that if certain requirements are satisfied, a mailed document or payment is deemed \nfiled or paid on the date of the postmark stamped on the envelope. Therefore, if the postmark shows a \ndocument or payment was mailed by the due date, it will be considered timely, even if it is received after the \ndue date.\nIRC § 7502(b) and (c) provide only that this timely-mailed/timely-filed rule (commonly known as the \n“mailbox rule”) applies to documents and payments sent by U.S. postal mail, designated private delivery \nservices, and electronic filing through an electronic return transmitter. It does not apply to all filings and \npayments. With respect to electronic filing, the Secretary is authorized to issue regulations describing the \nextent to which the mailbox rule shall apply.1 To date, the only regulations the Secretary has promulgated \nrelating to electronic filing cover documents filed through an electronic return transmitter (i.e., documents \nthat are e-filed).2\nREASONS FOR CHANGE\nThe statutory mailbox rule in IRC § 7502 does not apply to the electronic transmission of payments to \nthe IRS. In addition, the mailbox rule does not apply to the electronic filing of time-sensitive documents \n(except documents filed electronically through an electronic return transmitter), including those transmitted \nby fax, email, the digital communication portal, or uploaded to an online account.3 If the IRS does not \nreceive an electronically submitted document or payment until after the due date, the document or payment \nis considered late, even if the taxpayer can produce confirmation that he or she transmitted the payment or \ndocument on or before the due date. This comparatively unfavorable treatment of electronically submitted \ndocuments and payments undermines the IRS’s efforts to encourage greater use of digital services and imposes \nadditional cost and burden on taxpayers and the IRS.\n1 \nIRC § 7502(c)(2). While this provision authorizes the Secretary to extend the mailbox rule for electronic filing, it does not authorize \nthe Secretary to extend the mailbox rule for electronic payments.\n2 \nTreas. Reg. § 301.7502-1(d).\n3 \nSee Treas. Reg. § 301.7502-1(d)(3)(i) (containing a definition of an electronic return transmitter). See also Rev. Proc. 2007-40, \n2007-1 C.B. 1488 (providing a list of documents that can be filed electronically with an electronic return transmitter).\n", "Improve the Filing Process\n6\nImprove the Filing Process\nAlong similar lines, the IRS encourages U.S. taxpayers to make payments electronically, often by using the \nTreasury Department’s Electronic Federal Tax Payment System (EFTPS). However, the EFTPS website \ndisplays the following warning: “Payments using this Web site or our voice response system must be scheduled \nby 8 p.m. ET the day before the due date to be received timely by the IRS” (emphasis in original).4 This \nlimitation applies to all payments.\nExample: Based on the bolded language on the EFTPS website, if a taxpayer owes a balance due on \nApril 15 and mails the payment to the IRS before midnight on April 15, the payment will be considered \ntimely, even if it takes a week or longer for the IRS to receive, open, and process the check. If the same \ntaxpayer submits the payment using EFTPS, the payment will be considered late if submitted after 8 \np.m. on April 14 (28 hours earlier), even though the payment generally would be debited from the \ntaxpayer’s account on April 16 – often a week sooner than if submitted by postal mail.\nThis disparity in the treatment of mailed and electronically submitted payments makes little sense. As \ncompared with a mailed check, an electronic payment is received more quickly, is cheaper to process, and \neliminates the risk that a mailed check will be lost or misplaced. Yet, rather than encouraging taxpayers to use \nEFTPS, an earlier deadline serves as a deterrent.\nDespite the bolded warning on the main EFTPS website, the related FAQs describe circumstances in which \nthe IRS will credit both business and individual tax payments on the date the payment is made.5 For \nexample, the FAQs state that business tax payments of $1 million or less made before 3 p.m. Eastern Time \n(ET) on the due date will be considered timely. While 3 p.m. ET on the due date is certainly better than 8 \np.m. ET the day before the due date, the parameters detailed in the FAQs do not go far enough. In addition, \nit is unclear why the Treasury Department chose to bury the more flexible time periods in the FAQs. Given \nthese limitations and the temporary nature of FAQs and website information, the National Taxpayer Advocate \nrecommends that Congress amend the mailbox rule in IRC § 7502 to add permanence and common sense so \nthat taxpayers can rely on the timeliness of electronically submitted payments.\nRECOMMENDATION\n•\t Amend IRC § 7502 to apply the statutory mailbox rule to all time-sensitive documents and payments \nelectronically submitted to the IRS in a manner comparable to similar documents and payments \nsubmitted through the U.S. Postal Service or a designated delivery service and direct the Secretary to \nissue regulations implementing this requirement.\n4\t\nSee United States Treasury Department, Electronic Federal Tax Payment System (EFTPS), https://www.eftps.gov/eftps (last visited \nAug. 16, 2023).\n5 \nEFTPS, Frequently Asked Questions, What if I have to make a payment that is due today?, https://www.eftps.gov/eftps/direct/\nFAQGeneral.page (last visited Aug. 16, 2023).\n", "7\nNational Taxpayer Advocate 2024 Purple Book \nImprove the Filing Process\nLegislative Recommendation #4\nAuthorize the IRS to Establish Minimum Competency Standards \nfor Federal Tax Return Preparers and Revoke the Identification \nNumbers of Sanctioned Preparers\nSUMMARY\n•\t Problem: The majority of paid tax return preparers are non-credentialed. Some have no training or \nexperience. Taxpayers are harmed when incompetent tax return preparers make errors that cause \nthem to pay too much tax, deprive them of receiving certain tax benefits, or subject them to IRS tax \nadjustments and penalties for understating their tax.\n•\t Solution: Require paid non-credentialed tax return preparers to pass a basic competency test, meet \nspecified standards of conduct, and take annual continuing education courses about federal tax \nlaws and procedures and authorize the IRS to revoke the identification numbers of sanctioned tax \nreturn preparers.\nPRESENT LAW\nFederal law imposes no competency or licensing requirements on paid tax return preparers.\nCredentialed individuals who may prepare tax returns, including attorneys, certified public accountants \n(CPAs), and enrolled agents (EAs), are generally required to pass competency tests and take continuing \neducation courses (including an ethics component). Volunteers who prepare tax returns as part of \nthe Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs also must pass \ncompetency tests.\nHowever, the vast majority of paid preparers are non-credentialed and are not required to pass competency \ntests, take any courses in tax return preparation, or follow prescribed standards of conduct.\nIRC § 6109(a)(4) requires all tax return preparers, regardless of credential, to include an identifying number \non tax returns they prepare. Treas. Reg. § 1.6109-2 requires preparers to apply for a preparer tax identification \nnumber (PTIN) from the IRS and include it on prepared returns.\nREASONS FOR CHANGE\nIn recent years, the IRS has received over 160 million individual income tax returns annually. Paid tax return \npreparers prepare the majority of these returns. Both taxpayers and the tax system depend heavily on the \nability of preparers to prepare accurate returns. Yet numerous studies have found that non-credentialed tax \nreturn preparers routinely prepare inaccurate returns, which harms taxpayers and the public fisc.\nTo protect the public, federal and state laws generally require lawyers, CPAs, doctors, securities dealers, \nfinancial planners, actuaries, appraisers, contractors, motor vehicle operators, and even barbers and beauticians \nto obtain licenses or certifications and, in most cases, to pass competency tests. Taxpayers and the tax system \nwould benefit from requiring tax return preparers to pass minimum competency tests.\nThe relationship between preparer credentials and overclaims in the Earned Income Tax Credit (EITC) \nprogram provides a stark illustration of the need to strengthen preparer standards. The EITC is one of the \nfederal government’s largest means-tested anti-poverty programs. It enjoys broad bipartisan support, but \nit also is plagued by a high improper payments rate. In fiscal year 2022, the IRS estimates the amount of \n", "Improve the Filing Process\n8\nImprove the Filing Process\nimproper payments was $18.2 billion, or 32 percent of dollars paid out.1 IRS data suggests that a significant \nportion of improper payments was attributable to tax returns prepared by non-credentialed preparers. Among \nreturns claiming the EITC prepared by paid tax return preparers in tax year 2021, non-credentialed preparers \nprepared 79 percent, and the returns they prepared accounted for 94 percent of the total dollar amount \nof EITC audit adjustments made on prepared returns.2 Requiring that tax return preparers demonstrate \ncompetence and obtain continuing education is arguably the simplest and most effective step Congress can \ntake to improve return accuracy and reduce improper payments.\nMany previous studies also illustrate the extent – and adverse consequences – of inaccurate return preparation \nby unenrolled tax return preparers:\nGovernment Accountability Office (GAO). In 2006, GAO auditors posing as taxpayers made 19 visits to \nseveral national tax return preparation chains in a large metropolitan area. Using two carefully designed \nfact patterns, they sought assistance in preparing tax returns. On 17 of 19 returns, preparers computed the \nwrong refund amounts with variations of several thousand dollars. In five cases, the prepared returns reflected \nunwarranted excess refunds of nearly $2,000. In two cases, the prepared returns would have caused the \ntaxpayer to overpay by more than $1,500 (e.g., by not claiming all deductions or other tax benefits for which \nthe taxpayer qualified). In five out of ten cases in which the EITC was claimed, preparers failed to ask where \nthe auditor’s child lived or ignored the auditor’s answer and prepared returns claiming ineligible children. In \nten of 19 cases, business income was not reported.3\nThe GAO conducted a similar study in 2014. It again found that preparers computed the wrong tax liability \non 17 of 19 prepared returns.4\nTreasury Inspector General for Tax Administration (TIGTA). In 2008, TIGTA auditors posing as taxpayers \nvisited 12 commercial chains and 16 small, independently owned tax return preparation offices in a \nlarge metropolitan area. All preparers visited by TIGTA were non-credentialed. Of 28 returns prepared, \n61 percent were prepared incorrectly. The average net understatement was $755 per return. Of seven \nreturns involving EITC claims, none of the non-credentialed preparers exercised due diligence as required \nunder IRC § 6695(g).5\nNew York State Department of Taxation and Finance. During 2008 and 2009, agents conducted nearly 200 \ntargeted covert visits in which they posed as taxpayers and sought assistance in preparing income or sales tax \nreturns. In remarks made at an IRS Public Forum, the Acting Commissioner of the New York Department \nof Taxation and Finance stated that investigators found “an epidemic of unethical and criminal behavior.”6 At \none point, the Department reported that it had found fraud on about 40 percent of its visits, and it had made \nover 20 arrests and secured 13 convictions.7\n1 \nGovernment Accountability Office, GAO-23-106285, Improper Payments: Fiscal Year 2022 Estimates and Opportunities for \nImprovement 34 (2023), https://www.gao.gov/assets/gao-23-106285.pdf.\n2 \nIRS Compliance Data Warehouse, Individual Returns Transaction File (Return Preparers and Providers PTIN database and Audit \nInformation Management System – Closed Cases database) (as of Sept. 28, 2023).\n3 \nGAO, GAO-06-563T, Paid Tax Return Preparers: In a Limited Study, Chain Preparers Made Serious Errors (2006), \nhttps://www.gao.gov/products/gao-06-563t.\n4 \nGAO, GAO-14-467T, Paid Tax Return Preparers: In a Limited Study, Preparers Made Significant Errors (2014), https://www.gao.gov/\nproducts/gao-14-467t.\n5 \nTIGTA, Ref. No. 2008-40-171, Most Tax Returns Prepared by a Limited Sample of Unenrolled Preparers Contained Significant \nErrors (2008).\n6 \nJamie Woodward, Acting Commissioner, N.Y. Dep’t of Tax’n and Fin., Remarks at the IRS Tax Return Preparer Review Public Forum \n(Sept. 2, 2009).\n7 \nId.; see also Tom Herman, New York Sting Nabs Tax Preparers, WALL ST. J., Nov. 26, 2008, https://www.wsj.com/articles/\nSB122765734841458181.\n", "Improve the Filing Process\n9\nNational Taxpayer Advocate 2024 Purple Book \nIn 2002, before these studies were published, the National Taxpayer Advocate recommended that Congress \nauthorize the IRS to conduct preparer oversight. Her proposal received widespread support from stakeholders \nand members of Congress. The Senate Committee on Finance twice approved legislation authorizing preparer \noversight on a bipartisan basis under the leadership of Chairman Grassley and Ranking Member Baucus.8 On \none occasion, the full Senate approved the legislation by unanimous consent.9\nIn 2005, the House Ways and Means Subcommittee on Oversight held a hearing at which representatives of \nfive outside organizations expressed general support for preparer oversight.10 Several of these organizations \nhave reiterated their support in recent years.11\nIn 2009, the Commissioner of Internal Revenue concluded that the IRS had the authority under § 330 of \nTitle 31 of the U.S. Code to regulate tax return preparation as “practice” before the IRS. The IRS initiated \nextensive hearings and discussions with stakeholder groups to receive comments and develop a system \nwithin which all parties believed they could operate.12 The IRS, together with the Treasury Department, \nimplemented the program in 2011. However, it was terminated two years later after a U.S. district court \nupheld a challenge to the IRS’s authority under 31 U.S.C. § 330 to regulate tax return preparation. The court \nconcluded that “mere” tax return preparation did not constitute “practice” before the IRS.13\nThe IRS subsequently created a voluntary “Annual Filing Season Program.” Non-credentialed preparers who \nparticipate must meet specific requirements, including taking 18 hours of continuing education each year, \nwhich includes an examined tax refresher course. If they meet the requirements, the IRS provides them with \na “Record of Completion” they presumably can use in their marketing to attract potential clients.14 The D.C. \nCircuit has upheld the IRS’s authority to implement this program.15 However, the program is less rigorous \nthan the one the IRS implemented in 2011, and most non-credentialed preparers do not participate. This \nvoluntary program does not satisfy the objectives of a comprehensive regime.\nSince the 2011 program was invalidated, House and Senate members have introduced numerous bills to \nprovide the IRS with the statutory authority to establish and enforce minimum standards.16 Consistent with \nthe position of both the Obama and Trump administrations, the Department of the Treasury included a \nlegislative proposal in its fiscal year 2024 revenue proposals to provide the Secretary with explicit authority to \nregulate all paid preparers of federal tax returns by establishing mandatory minimum competency standards.17\n8 \nTax Administration Good Government Act, H.R. 1528, 108th Cong. § 141 (2004) (incorporating Tax Administration Good Government \nAct, S. 882); Telephone Excise Tax Repeal and Taxpayer Protection and Assistance Act of 2006, S. 1321, 109th Cong. § 203 (2006) \n(incorporating Taxpayer Protection and Assistance Act of 2005, S. 832).\n9 \nTax Administration Good Government Act, H.R. 1528, 108th Cong. § 141 (2004) (incorporating Tax Administration Good Government \nAct, S. 882).\n10 \nThe organizations were the American Bar Association, the American Institute of Certified Public Accountants, the National \nAssociation of Enrolled Agents, the National Society of Accountants, and the National Association of Tax Professionals. See \nFraud in Income Tax Return Preparation: Hearing Before the Subcomm. on Oversight of the H. Comm. on Ways & Means, \n109th Cong. (2005).\n11 \nWilliam Hoffman, Tax Groups and Conservatives Gird for Battle Over Preparer Regs, TAX NOTES, Aug. 25, 2021, \nhttps://www.taxnotes.com/tax-notes-today-federal/tax-system-administration/tax-groups-and-conservatives-gird-battle-over-\npreparer-regs/2021/08/25/777fp (discussion of organizations supporting Taxpayer Protection and Proficiency Act).\n12\t\nSee IRS, Pub. 4832, Return Preparer Review (Dec. 2009), https://www.irs.gov/pub/irs-pdf/p4832.pdf.\n13\t\nLoving v. IRS, 917 F. Supp. 2d 67 (D.D.C. 2013), aff’d, 742 F.3d 1013 (D.C. Cir. 2014).\n14 \nRev. Proc. 2014-42, 2014-29 I.R.B. 192.\n15\t\nAICPA v. IRS, 746 Fed. App’x 1 (D.C. Cir. 2018).\n16 \nIn the Senate, Senators Portman and Cardin sponsored bipartisan authorizing legislation. See Protecting Taxpayers Act, S. 3278, \n115th Cong. § 202 (2018). Senators Wyden and Cardin have sponsored similar legislation. See Taxpayer Protection and Preparer \nProficiency Act, S. 1192, 116th Cong. (2019). In the House, Congressman Panetta and Congressman Rice have sponsored bipartisan \nauthorizing legislation. See Taxpayer Protection and Preparer Proficiency Act of 2021, H.R. 4184, 117th Cong. (2021); see also Tax \nRefund Protection Act, H.R. 2702, 118th Cong. § 2 (2023).\n17 \nDep’t of the Treasury, General Explanations of the Administration’s Fiscal Year 2024 Revenue Proposals 181 (Mar. 2023), \nhttps://home.treasury.gov/system/files/131/General-Explanations-FY2024.pdf.\n", "Improve the Filing Process\n10\nImprove the Filing Process\nInitiative 1.4 of the IRS Inflation Reduction Act Strategic Operating Plan provides an additional reason for \nestablishing preparer standards. The IRS plans to give preparers access to taxpayer information through online \naccounts.18 While there are considerable benefits to this plan, there are also significant security risks, including \nidentity theft and other fraud. These risks would be mitigated by the adoption of minimum standards for tax \nreturn preparers.\nSome have argued that requiring preparers to pass a competency test and take annual continuing education \ncourses would address competence but would not ensure preparers conduct themselves ethically. The \nNational Taxpayer Advocate agrees that tax law competency and ethical conduct are distinct issues. However, \nwe believe preparer standards would raise both competency and ethical conduct levels. A preparer who invests \nin learning enough about tax return preparation to pass a competency test and takes annual continuing \neducation courses would demonstrate a commitment to return preparation as a profession. The preparer \nwould be a vested partner in the tax system and would have more to lose if he or she is found to have engaged \nin misconduct, just like attorneys, CPAs, EAs, and other credentialed preparers. If tax return preparation \nis characterized as “practice” before the IRS, the Office of Professional Responsibility would have oversight \nauthority over preparers and could impose sanctions in cases of unethical conduct.\nOne related issue requires attention. Under current law, preparers must obtain PTINs from the IRS to \nprepare tax returns, but the IRS does not have the authority to revoke the PTINs of preparers who engage \nin improper or illegal conduct. By contrast, the IRS may refuse to issue or revoke the electronic filer \nidentification numbers (EFINs) of preparers who fail to pass suitability checks, fail subsequent reviews, or \nare prohibited by federal court injunction or another federal or state action from participating in IRS e-file.19 \nCongress should consider allowing PTIN revocation under similar circumstances.\nIn sum, IRS data, GAO, TIGTA, and other compliance studies described above have consistently found that \ntax returns prepared by non-credentialed preparers are often inaccurate. Minimum standards would directly \nimprove preparer competency levels and are likely to raise ethical norms. In addition, giving the IRS the \nauthority to revoke the PTINs of substantially noncompliant preparers would provide the IRS with another \ntool to encourage compliant behavior in the profession.\nRECOMMENDATIONS\n•\t Amend Title 31, § 330 of the U.S. Code to authorize the Secretary to establish minimum standards for \npaid federal tax return preparers.20\n•\t Amend IRC § 6109 to authorize the Secretary to revoke PTINs concurrently with the assessment of \nsanctions for violations of established minimum standards for paid federal tax return preparers.\n18 \nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 26 (Apr. 2023), https://www.irs.gov/pub/irs-pdf/p3744.pdf.\n19 \nIRS, Pub. 3112, IRS E-File Application & Participation (Oct. 2022), https://www.irs.gov/pub/irs-pdf/p3112.pdf; Rev. Proc. 2007-40, \n2007-26 I.R.B. 1488.\n20\t For legislative language generally consistent with this recommendation, see Taxpayer Protection and Preparer Proficiency Act \nof 2019, S. 1192 & H.R. 3330, 116th Cong. (2019) and other bills cited herein. In addition, these minimum standards could be as \nlimited as simply authorizing the Secretary to make all tax return preparers subject to the same rules and responsibilities as those \nparticipating in the IRS’s Annual Filing Season Program.\n", "11\nNational Taxpayer Advocate 2024 Purple Book \nImprove the Filing Process\nLegislative Recommendation #5\nExtend the Time for Small Businesses to Make Subchapter S \nElections\nSUMMARY\n•\t Problem: Individuals who incorporate their sole proprietorships or small businesses often miss the \ndeadline for electing to be treated as an “S” corporation because the election deadline generally precedes \nthe filing deadline for the corporation’s first income tax return. Taxpayers routinely obtain permission \nto make late elections but at considerable cost and hassle for the business and the IRS alike.\n•\t Solution: Allow taxpayers to elect “S” status on their first timely filed corporation income tax return.\nPRESENT LAW\nIRC § 1362(b)(1) provides that a small business corporation (S corporation) may elect to be treated as a \npassthrough entity by making an election at any time during the preceding taxable year or at any time on \nor before the 15th day of the third month of the current taxable year. The prescribed form for making this \nelection is Form 2553, Election by a Small Business Corporation.\nIRC § 6072(b) provides that income tax returns of S corporations made on a calendar-year basis must be filed \non or before March 15 following the close of the calendar year, and income tax returns of S corporations made \non a fiscal year basis must be filed on or before the 15th day of the third month following the close of the \nfiscal year.\nREASONS FOR CHANGE\nMany small business owners are not familiar with the rules governing S corporations, and they learn about \nthe ramifications of S corporation status for the first time when they hire a tax professional to prepare their \ncorporation’s income tax return for its first year of operation. By that time, the deadline for electing S \ncorporation status has passed. Failure to make a timely S corporation election can cause significant adverse \ntax consequences for businesses, such as incurring taxation at the corporate level and rendering shareholders \nineligible to deduct operating losses on their individual income tax returns.1 For context, over five and a half \nmillion S corporation returns were filed in FY 2022, which accounted for 71 percent of all corporate returns.2\nTaxpayers may seek permission from the IRS to make a late S corporation election under Revenue Procedure \n2013-30 or through a private letter ruling (PLR) request. Under the revenue procedure, a corporation that \nfailed to timely file Form 2553 may request relief by filing Form 2553 within three years and 75 days of the \ndate the election is intended to be effective. In addition, the corporation must attach a statement explaining \nits “reasonable cause” for failing to timely file the election and its diligent actions to correct the mistake upon \nits discovery.\n1 \nThe value of an S corporation election increased for many taxpayers with the passage of the Tax Cuts and Jobs Act, which generally \nallows individual taxpayers to deduct 20 percent of domestic “qualified business income” (QBI) from a passthrough business, \nincluding an S corporation, effectively reducing the individual income tax rate on such income by 20 percent. The deduction \nis subject to certain income thresholds (first $315,000 of QBI for joint filers and $157,500 for single returns), phase-outs for \nprofessional services, and limitations based on W-2 wages paid or capital invested by a business owner for larger pass-through \nentities. See IRC § 199A; Pub. L. No. 115-97, § 11011, 131 Stat. 2054, 2063 (2017); H.R. REP. NO. 115-466, at 205-224 (2017) \n(Conf. Rep.).\n2 \nIRS, Pub. 55-B, IRS Data Book FY 2022, https://www.irs.gov/pub/irs-pdf/p55b.pdf (Table 2, Number of Returns and Other Forms \nFiled, by Type, Fiscal Years 2021 and 2022).\n", "Improve the Filing Process\n12\nImprove the Filing Process\nFinally, all shareholders must sign a statement affirming they have reported their income on all affected \nreturns as if the S corporation election had been timely filed (i.e., during the period between the date the S \ncorporation election would have become effective if timely filed and the date the completed election form is \nfiled). If an entity cannot comply with the revenue procedure, it may request relief through a PLR. In 2023, \nthe IRS generally charged a user fee for a late-election relief PLR of $12,600.3\nThe S corporation election deadline burdens small businesses by requiring them to pay tax professionals and \noften IRS user fees to request permission to make a late election. It also burdens shareholders because when \nthe IRS rejects an S corporation return due to the absence of a timely election, the status of the corporation \nis affected, and that may cause changes on the shareholders’ personal income tax returns. In addition, \nthe deadline and relief procedures require a commitment of significant resources by the IRS to process \nlate-election requests.\nBecause small business owners often consider the S corporation election for the first time when they prepare \ntheir company’s first income tax return, the burdens described above would be substantially eliminated if \ncorporations could make an S corporation election on their first timely filed income tax return.\nRECOMMENDATION\n•\t Amend IRC § 1362(b)(1) to allow a small business corporation to elect to be treated as an S \ncorporation by checking a box on its first timely filed Form 1120-S, U.S. Income Tax Return for an S \nCorporation.4\n3 \nUser fees for PLRs are set forth in the first revenue procedure of each year. For 2023 user fees, see Rev. Proc. 2023-1, 2023-1 \nI.R.B. 1, App’x A, Schedule of User Fees. Treas. Reg. § 301.9100-3 prescribes the procedures and requirements for requesting \nlate-election relief.\n4 \nFor legislative language generally consistent with this recommendation, see Protecting Taxpayers Act, S. 3278, 115th Cong. \n§ 304 (2018).\n", "13\nNational Taxpayer Advocate 2024 Purple Book \nImprove the Filing Process\nLegislative Recommendation #6\nAdjust Individual Estimated Tax Payment Deadlines to \nOccur Quarterly\nSUMMARY\n•\t Problem: Estimated tax installment payments for individual taxpayers are sometimes referred to as \n“quarterly payments,” but they are not due at even three-month intervals. Rather, they are spaced at \nthree-month, two-month, three-month, and four-month intervals (April 15, June 15, September 15, \nand January 15). This is confusing to taxpayers and can make it difficult for them to calculate their net \nincome; few self-employed individuals and small businesses keep their books and records based on these \nuneven cutoff dates.\n•\t Solution: Revise the estimated tax payment deadlines so they fall at even quarterly intervals.\nPRESENT LAW\nUnder IRC § 6654(c), individual taxpayers generally are required to make estimated tax payments in four \ninstallments due on April 15, June 15, September 15, and January 15. Under IRC § 6654(l), the same \ndeadlines generally apply for estates and trusts.1\nREASONS FOR CHANGE\nAlthough estimated tax installment payments are sometimes referred to as “quarterly payments,” the payment \ndates do not align with calendar year quarters and are not evenly spaced at three-month intervals.\nThese dates are not intuitive and create compliance burdens. Small business owners and self-employed \nindividuals are particularly affected by the estimated tax rules because their incomes generally are not \nsubject to wage withholding. Yet small businesses are far more likely to keep their books based on regular \nthree-month quarters than based on the seemingly random intervals prescribed by IRC § 6654.\nThese uneven intervals make it more difficult for many taxpayers to calculate net income and save \nappropriately to make estimated tax payments and thus may reduce compliance.2 They also cause confusion, \nas taxpayers struggle to remember the due dates. This confusion affects both traditionally self-employed \nworkers and workers in the gig economy. Setting due dates to fall 15 days after the end of each calendar \nquarter would be more logical and would make it easier for taxpayers to remember and comply with the \ndue dates.\n1 \nIRC § 6654(j) requires certain non-resident aliens to make three estimated tax payments, which are due on June 15, September \n15, and January 15. The June 15 date coincides with the due date for Form 1040-NR, U.S. Nonresident Alien Income Tax Return, as \nprovided in IRC § 6072(c). If this proposal is adopted, we recommend the second payment deadline be changed from September \n15 to October 15 for consistency. IRC § 6655(c) generally requires corporate taxpayers to make estimated tax payments in four \ninstallments due on April 15, June 15, September 15, and December 15. Some of the benefits of establishing uniform quarterly \ndeadlines apply to corporate taxpayers to the same extent as individuals. However, we have not analyzed the implications of \nchanging the corporate deadlines, so this recommendation is limited to the deadline applicable to individual taxpayers.\n2 \nTreasury Inspector General for Tax Administration, Ref. No. 2004-30-040, While Progress Toward Earlier Intervention With \nDelinquent Taxpayers Has Been Made, Action Is Needed to Prevent Noncompliance With Estimated Tax Payment Requirements \n12 (2004).\n", "Improve the Filing Process\n14\nImprove the Filing Process\nRECOMMENDATION\n•\t Amend IRC § 6654(c)(2) to set the estimated tax installment deadlines 15 days after the end of each \ncalendar quarter (April 15, July 15, October 15, and January 15).3\n3 \nFor legislative language generally consistent with this recommendation, see, e.g., Tax Deadline Simplification Act, H.R. 3708, 118th \nCong. § 2 (2023) and H.R. 4214, 117th Cong. § 2 (2021); Tax Deadline Uniformity Act of 2020, H.R. 5979, 116th Cong. § 2 (2020); \nSmall Business Owners’ Tax Simplification Act of 2019, H.R. 593, 116th Cong. § 2 (2019).\n", "15\nNational Taxpayer Advocate 2024 Purple Book \nImprove the Filing Process\nLegislative Recommendation #7\nEliminate Duplicative Reporting Requirements Imposed by the \nBank Secrecy Act and the Foreign Account Tax Compliance Act\nSUMMARY\n•\t Problem: U.S. taxpayers with foreign accounts and assets currently are subject to two sets of foreign \nfinancial asset information reporting requirements – one for the IRS and one for the Financial \nCrimes Enforcement Network (FinCEN). Much of the information requested by these two Treasury \nDepartment bureaus is duplicative. Yet affected individuals must complete separate forms for each and \nare subject to significant penalties for failure to report certain accounts or assets on one or both forms, \neven when little or no tax is owed.\n•\t Solution: Reduce taxpayer reporting burden and government costs to process and store the same or \nsimilar information twice by eliminating duplicative filing requirements for taxpayers with foreign \naccounts and assets.\nPRESENT LAW\nThe Currency and Foreign Transaction Reporting Act of 1970 (commonly known as the Bank Secrecy Act) \nrequires U.S. citizens and residents to report each foreign account in which they have a financial interest or \nover which they have signature or other authority to FinCEN when the combined value of those accounts \nexceeds $10,000 at any time during the calendar year.1 FinCEN Report 114, Report of Foreign Bank and \nFinancial Accounts (FBAR), has been prescribed for complying with this requirement.\nThe Foreign Account Tax Compliance Act (FATCA) added IRC § 6038D, which requires U.S. citizens, \nresident aliens, and certain non-resident aliens to file a statement with their federal income tax returns to \nreport certain foreign financial assets exceeding specified thresholds.2 IRS Form 8938, Statement of Specified \nForeign Financial Assets, has been prescribed for complying with this requirement. IRC § 6038D authorizes \nthe IRS to issue regulations or other guidance to provide exceptions from FATCA reporting when such \nreporting would duplicate other disclosures.\nREASONS FOR CHANGE\nMany U.S. taxpayers, particularly those abroad, face increased compliance burdens and costs because the \nFATCA reporting obligations significantly overlap with the FBAR filing requirements.3 According to a \nGovernment Accountability Office (GAO) report, “the duplicative reporting of foreign financial asset data on \ntwo different forms also creates additional costs to the government to process and store the same or similar \ninformation twice, and enforce reporting compliance with both requirements.”4 The IRS has exercised its \nregulatory authority to eliminate duplicative reporting of assets on IRS Form 8938 if the assets are reported or \nreflected on certain other timely filed international information returns (e.g., IRS Forms 3520, 3520A, 5471, \n8621, or 8865).5 The IRS has also provided an exception from the reporting rules for bona fide residents of \nU.S. possessions for certain financial assets held in such possessions.6\n1\t\nSee 31 U.S.C. § 5314 and 31 C.F.R. § 1010.306(c).\n2 \nPub. L. No. 111-147, Title V, Subtitle A, § 511(a), 124 Stat. 71, 97-117 (2010); IRC § 6038D(a), (b).\n3 \nIRS, Comparison of Form 8938 and FBAR Requirements, https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-\nrequirements (last visited Oct. 11, 2023).\n4 \nGAO, GAO-19-180, Foreign Asset Reporting: Actions Needed to Enhance Compliance Efforts, Eliminate Overlapping Requirements, \nand Mitigate Burdens on U.S. Persons Abroad (2019), https://www.gao.gov/products/gao-19-180.\n5 \nTreas. Reg. § 1.6038D-7(a)(1).\n6 \nTreas. Reg. § 1.6038D-7(c).\n", "Improve the Filing Process\n16\nImprove the Filing Process\nHowever, the IRS has not adopted the recommendations of the National Taxpayer Advocate that are also \nsupported by other stakeholders, including the GAO, to substantially reduce duplicative FATCA reporting \nwhere assets have been reported on an FBAR.7\nWe recognize that the FATCA and FBAR statutes serve different purposes and that information collected on \nforeign financial assets under the two statutes therefore may be inconsistent.8 For example, foreign hedge \nfunds and foreign private equity funds are specified foreign financial assets reported on IRS Form 8938 but \nare not reported on an FBAR. Conversely, indirect interests in foreign financial assets through an entity \nare reported on an FBAR but are not required to be reported on IRS Form 8938. However, we believe two \ndifferent bureaus within the same cabinet department (Treasury) can and should coordinate the information \ncollected and harmonize the information collection procedures to reduce the compliance burden for taxpayers. \nIn fact, although FBARs are filed with FinCEN, the IRS has been delegated responsibility from FinCEN \nto enforce compliance with the FBAR reporting requirements and thus has access to the information on \nthose forms.9\nWe also recognize the administrative challenges the IRS faces when working with Title 31 requirements \nand FinCEN guidance related to the disclosure of FBARs, statutes of limitation, investigations, penalties, \ncollections, and the like that differ from the rules contained in Title 26 (i.e., the tax code). However, we \nbelieve the reduction in taxpayer burden associated with substantially eliminating duplicative reporting \nrequirements outweighs the administrative inconvenience for the IRS. We concur with the GAO’s \nassessment that a legislative change to the FBAR and FATCA reporting requirements is necessary to eliminate \noverlapping reporting requirements and collection of duplicative information, while still retaining access to \nthe information both for tax compliance and criminal law enforcement purposes.10\nFinally, the IRS has not adopted the National Taxpayer Advocate’s recommendation to provide a limited \nexception from FATCA reporting for financial accounts held in the country in which a U.S. taxpayer is a \nbona fide resident.11 If adopted, these recommendations would reduce compliance burdens for U.S. taxpayers \nwho currently must file additional complex forms themselves or pay higher fees to tax professionals to do \nit for them, and could reduce the government resources required to process and store the same or similar \ninformation twice.\nRECOMMENDATIONS\n•\t Amend IRC § 6038D and 31 U.S.C. § 5314 to eliminate duplicative reporting of assets on IRS Form \n8938 where a foreign financial account is correctly reported or reflected on an FBAR, while ensuring \ncontinued IRS access to foreign financial asset data for both tax compliance and financial crime \nenforcement purposes.\n7 \nSee, e.g., GAO, GAO-12-403, Reporting Foreign Accounts to the IRS: Extent of Duplication Not Currently Known, But Requirements \nCan Be Clarified (2012) (The GAO recommended that Treasury direct the Office of Tax Policy, the IRS, and FinCEN to determine \nwhether the benefits of implementing a less duplicative reporting process exceed the costs and, if so, to implement that process.), \nhttps://www.gao.gov/products/gao-12-403.\n8 \nWhile FATCA allows the IRS to identify taxable income from foreign sources and is designed to improve the IRS’s ability to curb \ntaxpayer noncompliance, the information reported on the FBAR is collected to identify money laundering, financial crimes, and \ncertain tax, regulatory, and counter-terrorism issues.\n9 \nThe authority to enforce the FBAR reporting requirements has been redelegated from FinCEN to the Commissioner of Internal \nRevenue by means of a Memorandum of Agreement between FinCEN and the IRS. See 31 C.F.R. § 1010.810(g).\n10 \nGAO, GAO-19-180, Foreign Asset Reporting: Actions Needed to Enhance Compliance Efforts, Eliminate Overlapping Requirements, \nand Mitigate Burdens on U.S. Persons Abroad 26 (2019), https://www.gao.gov/products/gao-19-180.\n11\t\nSee generally IRC § 911(d)(1)(A); Treas. Reg. § 1.911-2(c).\n", "Improve the Filing Process\n17\nNational Taxpayer Advocate 2024 Purple Book \n•\t Amend IRC § 6038D to exclude financial accounts maintained by a financial institution organized \nunder the laws of the country of which a U.S. person is a bona fide resident from the specified foreign \nfinancial assets required to be reported on IRS Form 8938.12\n•\t Authorize the Secretary of the Treasury to issue regulations under Titles 26 and 31 to harmonize FBAR \nand FATCA reporting requirements to eliminate duplication and direct the Secretary to issue such \nregulations within one calendar year from the effective date of the legislation.\n12 \nFor legislative language similar to this recommendation, see The Overseas Americans Financial Access Act, H.R. 4362, 116th \nCong. §§ 2, 3 (2019) (providing an exception from certain reporting requirements with respect to the foreign accounts of individuals \nwho are bona fide residents of the countries in which their accounts are maintained); H.R. 2136, 115th Cong. §§ 1, 2 (2017) (same).\n", "18\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nIMPROVE ASSESSMENT AND COLLECTION PROCEDURES\nLegislative Recommendation #8\nRequire That Math Error Notices Describe the Reason(s) for \nthe Adjustment With Specificity, Inform Taxpayers They May \nRequest Abatement Within 60 Days, and Be Mailed by Certified \nor Registered Mail\nSUMMARY\n•\t Problem: Each year, the IRS sends millions of “math error” notices to taxpayers that propose to adjust \ntheir tax liabilities. These notices often do not explain the reasons for the adjustments, are never \nreceived by the taxpayer, and/or do not state that the taxpayer must dispute the adjustments within \n60 days or generally forfeit the right to do so.\n•\t Solution: Require that all math error notices provide a clear explanation of the error alleged, be sent via \ncertified or registered mail, and inform taxpayers that they have 60 days from the date of the notice to \nrequest the math error adjustment be abated or the adjustment generally will become final.\nPRESENT LAW\nUnder IRC § 6213(b) the IRS may make a summary assessment of tax arising from a mathematical or clerical \nerror, as defined in IRC § 6213(g). Summary assessment is often referred to as “math error” authority. When \nthe IRS makes a math error adjustment, IRC § 6213(b)(1) requires it to send the taxpayer a notice describing \n“the error alleged and an explanation thereof.” By law, the taxpayer has 60 days from the date of the notice to \nrequest that the summary assessment be abated.1 If the taxpayer does not make an abatement request within \n60 days, the assessment becomes final, and the taxpayer has generally lost his or her right to challenge the \nIRS’s position in the U.S. Tax Court. If the taxpayer requests abatement within the 60-day period, the IRS \nmust abate the summary assessment. If the IRS continues to believe the taxpayer owes the tax, it may audit \nthe taxpayer and propose an adjustment by issuing a notice of deficiency. If the IRS does so, the taxpayer will \nhave the right to challenge the IRS’s position in the U.S. Tax Court.\nREASONS FOR CHANGE\nMany taxpayers do not understand that the failure to respond to an IRS math error notice within 60 days \nmeans they have conceded the adjustment and, except in limited circumstances, have forfeited their right to \nchallenge the IRS’s position in the Tax Court. Notably, the law does not specify how the IRS must describe \nthe math error or require the IRS to inform taxpayers they have 60 days to request that the math error \nassessment be reversed. Further, unlike a statutory notice of deficiency, which carries consequences similar to \nthat of a math error notice (i.e., assessment of tax that may result in future collection actions), IRC § 6213 \ndoes not require the IRS to send a math error notice by certified or registered mail.2\n1 \nIRC § 6213(b)(2)(A).\n2 \nIRC § 6212(a) (“If the Secretary determines that there is a deficiency in respect of any tax imposed ... he is authorized to send notice \nof such deficiency to the taxpayer by certified mail or registered mail.”).\n", "Improve Assessment and Collection Procedures\n19\nNational Taxpayer Advocate 2024 Purple Book \nAlthough the statute requires the IRS to “set forth the error alleged and an explanation thereof” in a notice, \nthe descriptions the IRS provides are often very general. Some notices provide taxpayers with a list of possible \nerrors and do not specify which one the IRS believes the taxpayer committed – sometimes leaving the taxpayer \nuncertain why the IRS made the adjustment. Other notices indicate that a taxpayer understated his or her \nadjusted gross income but do not specify which item of gross income was understated.\nIt is unclear whether the IRS’s explanation of alleged errors satisfies the statutory requirement when it makes \na general statement or states that the error is due to one of multiple possible causes, as the statute does not \ndescribe the degree of specificity required. However, it is clear that the omission of the 60-day language from \nmath error notices does not invalidate the notices, because IRC § 6213(b) does not require the IRS to tell \ntaxpayers they have 60 days to request an abatement. While the IRS generally does so, the practice should \nnot be discretionary. During calendar year 2021, the IRS neglected to include language informing taxpayers \nthey have 60 days to request an abatement in about 6.5 million math error notices.3 Although the IRS later \ncorrected this omission by sending taxpayers letters explaining the 60-day period, many taxpayers were left \nconfused about what they needed to do, if anything.\nAmending IRC § 6213(b) to require that the IRS specifically describe the error giving rise to the adjustment \nand inform taxpayers they have 60 days to request that the summary assessment be abated would help ensure \ntaxpayers understand the adjustment and their rights. Moreover, requiring that the notice be sent by either \ncertified or registered mail would underscore the significance of the notice and provide an additional safeguard \nto ensure that taxpayers are receiving this critical information.\nRECOMMENDATION\n•\t Amend IRC § 6213(b)(1) to require that:\n•\t All math error notices must provide a detailed explanation of the specific error, including the line \nnumber on the return or the line number on the schedule (whichever is more specific) on which the \nalleged error was made.\n•\t All math error notices must include a statement that the taxpayer has 60 days from the date of the \nnotice to request that the summary assessment be abated and must prominently display at the top of \nthe notice the date on which the 60-day period expires.\n•\t All such notices must be sent by either certified or registered mail.\n3 \nErin M. Collins, Math Error, Part II: Math Error Notices Aren’t Just Confusing; Millions of Notices Adjusting the Recovery Rebate \nCredit Also Omitted Critical Information, NATIONAL TAXPAYER ADVOCATE BLOG (Aug. 3, 2021), https://www.taxpayeradvocate.irs.gov/\nnews/nta-blog-math-error-part-ii-math-error-notices-arent-just-confusing-millions-of-notices-adjusting-the-recovery-rebate-\ncredit-also-omitted-critical-information.\n", "20\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #9\nContinue to Limit the IRS’s Use of “Math Error Authority” to \nClear-Cut Categories Specified by Statute\nSUMMARY\n•\t Problem: The tax law provides taxpayers with “deficiency procedures” that generally give them the \nright to challenge an IRS determination that they owe tax in the U.S. Tax Court, but the law also \ngives the IRS the authority to provisionally bypass deficiency procedures and summarily assess tax \nwithout issuing a notice of deficiency when a tax return contains one of 22 categories of “mathematical \nor clerical errors” (often referred to as “math errors”). On several occasions, the Department of the \nTreasury (Treasury) has requested that Congress grant it the authority to add new categories of math \nerrors by regulation. As a practical matter, this change could have the effect of depriving taxpayers of \ndeficiency procedures in a wider range of circumstances.\n•\t Solution: Congress should retain the sole authority to revise categories of math errors and not give \nTreasury the authority to add new categories of math errors by regulation.\nPRESENT LAW\nBefore the IRS may assess a deficiency, IRC § 6213(a) ordinarily requires that it send the taxpayer a “notice \nof deficiency” that gives the taxpayer 90 days (150 days if addressed to a taxpayer outside the United States) \nto contest it by filing a petition with the U.S. Tax Court (known as “deficiency procedures”). The taxpayer’s \nability to appeal a deficiency determination to the Tax Court before paying the tax is central to the taxpayer’s \nright to appeal an IRS decision in an independent forum.1\nAs an exception to standard deficiency procedures, IRC § 6213(b)(1) authorizes the IRS to summarily assess \nand collect tax without first providing the taxpayer with a notice of deficiency or access to the Tax Court when \naddressing “mathematical and clerical” errors (known as “math error authority”). If a taxpayer contests a math \nerror notice within 60 days, IRC § 6213(b)(2)(A) provides that the IRS must abate the assessment. If the \nIRS abates the assessment, it must follow deficiency procedures if it wishes to reassess the tax. If taxpayers fail \nto respond to a math error notice, they lose their right to challenge the liability in court prior to assessment. \nThe IRS may summarily assess deficiencies arising from 22 types of mathematical or clerical errors, which are \ncodified at IRC § 6213(g)(2), subparagraphs A-V.\nREASONS FOR CHANGE\nCongress generally requires the IRS to follow deficiency procedures, which provide taxpayers with notice \nand a reasonable opportunity to challenge the IRS’s tax adjustment, most importantly by giving them an \nopportunity to dispute an adverse IRS determination in an independent judicial forum (i.e., the Tax Court) \nbefore being required to pay additional tax. Math error authority, which provides fewer taxpayer protections, \nwas authorized as a limited exception to regular deficiency procedures. It allows the IRS to make adjustments \nin cases of clear taxpayer error, such as where a taxpayer incorrectly adds numbers or incorrectly transcribes \na number from one form to another. If a taxpayer who receives a math error notice does not ask the IRS \nto abate the tax within 60 days, the taxpayer will lose the right to Tax Court review before the assessment \nis made.\n1\t\nSee IRC § 7803(a)(3)(E) (identifying the right to appeal an IRS decision in an independent forum as a taxpayer right).\n", "Improve Assessment and Collection Procedures\n21\nNational Taxpayer Advocate 2024 Purple Book \nMath error procedures are cheaper and simpler for the IRS than deficiency procedures. For that reason, \nTreasury has previously requested that Congress grant it the authority to assess tax without issuing a statutory \nnotice of deficiency where the information provided by the taxpayer does not match the information \ncontained in government databases or other third party databases Treasury specifies in regulations.2\nThe National Taxpayer Advocate is concerned about the impact on taxpayer rights of giving Treasury broad \nauthority to add new categories of math error by regulation. In our reports to Congress, we have documented \nnumerous circumstances in which the IRS has used math error authority to address discrepancies that have \nundermined taxpayer rights.3\nIf the IRS uses math error authority to address more complex issues that require additional fact finding, its \nassessments are more likely to be wrong, and the IRS’s computer-generated notices, which confuse many \ntaxpayers in the simplest of circumstances, are likely to become even more difficult to understand.4\nMany taxpayers do not understand the consequences of failing to respond to the notice within 60 days. The \nlaw does not require the IRS to explain these consequences, although it generally does so. In 2021, however, \nin connection with the adjustment of taxpayers’ Recovery Rebate Credits, the IRS issued about 6.5 million \nmath error notices that omitted the 60-day time period language for requesting an abatement of the tax.5 At \nthe request of the National Taxpayer Advocate, it later reissued letters to these taxpayers informing them of \ntheir right to request an abatement, and it restarted the 60-day time period from the date of these new letters. \nIn light of the consequences of failing to respond to a math error notice, the decision whether to explain the \nconsequences should not be discretionary.\nMath error authority is appropriate to use where required schedules are omitted or where annual or lifetime \ndollar caps have been exceeded. It is also appropriate to use where there is a discrepancy between a return \nentry and data available to the IRS from certain reliable government databases, such as records maintained \nby the Social Security Administration. But Treasury and the IRS should not be the arbiters of that reliability. \nRather, Congress should retain full authority to determine whether the administrative “efficiency” of using \nmath error authority in these instances outweighs the loss of the significant taxpayer protections that \ndeficiency procedures provide.\n2\t\nSee, e.g., Joint Comm. on Taxation, JCS-1-19, Description of Certain Revenue Provisions Contained in the President’s Fiscal Year \n2020 Budget Proposal 62, 64 (July 8, 2019), https://www.jct.gov/CMSPages/GetFile.aspx?guid=7375e9d9-b13c-4692-a667-\n7e66ec7234e9; Dep’t of the Treasury, General Explanations of the Administration’s Fiscal Year 2016 Revenue Proposals 245-246 \n(Feb. 2015), https://home.treasury.gov/system/files/131/General-Explanations-FY2016.pdf.\n3 \nSee, e.g., National Taxpayer Advocate 2018 Annual Report to Congress 164 (Most Serious Problem: Post-Processing Math \nError Authority: The IRS Has Failed to Exercise Self-Restraint in Its Use of Math Error Authority, Thereby Harming Taxpayers), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/07/ARC18_Volume1_MSP_11_PostProcessing.pdf; National \nTaxpayer Advocate 2018 Annual Report to Congress 174 (Most Serious Problem: Math Error Notices: Although the IRS Has Made \nSome Improvements, Math Error Notices Continue to Be Unclear and Confusing, Thereby Undermining Taxpayer Rights and \nIncreasing Taxpayer Burden), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/07/ARC18_Volume1_MSP_12_\nMathError.pdf.\n4 \nErin M. Collins, Math Error, Part I, NATIONAL TAXPAYER ADVOCATE BLOG (July 28, 2021), https://www.taxpayeradvocate.irs.gov/news/\nnta-blog-math-error-part-i/; Erin M. Collins, Math Error, Part II: Math Error Notices Aren’t Just Confusing; Millions of Notices \nAdjusting the Recovery Rebate Credit Also Omitted Critical Information, NATIONAL TAXPAYER ADVOCATE BLOG (Aug. 3, 2021), \nhttps://www.taxpayeradvocate.irs.gov/news/nta-blog-math-error-part-ii-math-error-notices-arent-just-confusing-millions-of-\nnotices-adjusting-the-recovery-rebate-credit-also-omitted-critical-information/.\n5 \nErin M. Collins, Math Error, Part II: Math Error Notices Aren’t Just Confusing; Millions of Notices Adjusting the Recovery Rebate \nCredit Also Omitted Critical Information, NATIONAL TAXPAYER ADVOCATE BLOG (Aug. 3, 2021), https://www.taxpayeradvocate.irs.gov/\nnews/nta-blog-math-error-part-ii-math-error-notices-arent-just-confusing-millions-of-notices-adjusting-the-recovery-rebate-\ncredit-also-omitted-critical-information/.\n", "Improve Assessment and Collection Procedures\n22\nImprove Assessment and Collection Procedures\nRECOMMENDATIONS\n•\t Refrain from giving Treasury the authority to add new categories of “correctable errors” by regulation. \nBecause the deficiency procedures created by Congress provide important taxpayer protections, \nCongress should retain the sole authority to determine whether and when to create exceptions to \ndeficiency procedures by adding categories of mathematical or clerical errors.\n•\t Amend IRC § 6213(b) to (i) strengthen mathematical or clerical error notification requirements to \nmandate that the IRS’s notice clearly describes the discrepancy; how to contest it; that an abatement \nrequest must be made within 60 days; and the consequences of failing to meet the 60-day abatement \nrequest deadline and (ii) permit an assessment arising out of mathematical or clerical errors only when \nthe IRS has researched all information in its possession that could help reconcile the discrepancy.\n•\t Amend IRC § 6213(g) to authorize the IRS to exercise its existing (and any new) authority to \nsummarily assess a deficiency due to “clerical errors” only where: (i) there is a discrepancy between a \nreturn entry and reliable government data; (ii) the IRS’s notice clearly describes the discrepancy and \nhow to contest it; (iii) the IRS has researched all information in its possession that could help reconcile \nthe discrepancy; and (iv) the IRS does not have to evaluate documentation to make a determination.\n•\t Amend IRC § 6213 to provide that the IRS is not authorized to use any new criteria or data to make \nsummary assessments unless Treasury, in consultation with the National Taxpayer Advocate, has \nevaluated and publicly reported on the reliability of the criteria or data for that intended use.6\n6 \nFor a more limited recommendation, see National Taxpayer Advocate 2015 Annual Report to Congress 329 (Legislative \nRecommendation: Math Error Authority: Authorize the IRS to Summarily Assess Math and “Correctable” Errors Only in Appropriate \nCircumstances), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC15_Volume1_LR_02_Math-Error-\nAuthority.pdf.\n", "23\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nLegislative Recommendation #10\nRequire Independent Managerial Review and Written \nApproval Before the IRS May Assert Multiyear Bans Barring \nTaxpayers From Receiving Certain Tax Credits and Clarify \nThat the Tax Court Has Jurisdiction to Review the Assertion of \nMultiyear Bans\nSUMMARY\n•\t Problem: Refundable credits, including the Earned Income Tax Credit (EITC) and the Child Tax \nCredit (CTC), can be a lifeline for many low-income families, accounting for a high percentage of their \nhousehold incomes. To deter improper claims, the law requires the IRS to ban taxpayers who make \nimproper claims from receiving these credits under certain circumstances in future years – even if the \ntaxpayers otherwise meet all eligibility requirements in those future years. Because a multiyear ban \nagainst receiving these tax credits can have financially devastating consequences, it is critical that there \nbe adequate administrative and judicial safeguards to ensure they are only imposed in appropriate cases.\n•\t Solution: Require IRS managerial approval of multiyear bans and clarify that the Tax Court has \njurisdiction to review the imposition of a ban in a proceeding for the years in which the ban is imposed.\nPRESENT LAW\nIRC §§ 24(g), 25A(b), and 32(k) require the IRS to ban a taxpayer from claiming the CTC, the Credit for \nOther Dependents (ODC), the American Opportunity Tax Credit (AOTC), and the EITC for two years \nif the IRS makes a final determination that the taxpayer improperly claimed the credit with reckless or \nintentional disregard of rules and regulations. The duration of the ban increases to ten years if the IRS makes \na final determination that the credit was claimed fraudulently. These Code sections refer to the years for \nwhich the ban is imposed as the “disallowance period.”1\nIRC § 6214 grants the Tax Court jurisdiction to redetermine a deficiency for the tax year(s) before the court, \nbut it does not grant the Tax Court jurisdiction to redetermine deficiencies for other tax years.\nREASONS FOR CHANGE\nCongress directed the IRS to impose multiyear bans on CTC, ODC, AOTC, and EITC eligibility to deter \nand penalize certain taxpayers who improperly claim these credits. These multiyear bans are unique in tax \nlaw because they prevent taxpayers from receiving credits in future years, even if they otherwise satisfy all \neligibility requirements in those years.\nRefundable credits can be a lifeline for low-income taxpayers, so it is critical that there be adequate safeguards \nto ensure both that the IRS imposes a ban only when a taxpayer acts with the requisite improper intent \nand that a taxpayer has access to meaningful judicial review of an IRS ban determination. A 2019 TAS \nstudy found that, on average, the EITC accounted for more than 20 percent of eligible taxpayers’ adjusted \ngross incomes.\n1 \nIRC §§ 24(g)(1)(A), 25A(b)(4)(A), 32(k)(1)(B).\n", "Improve Assessment and Collection Procedures\n24\nImprove Assessment and Collection Procedures\nWritten Managerial Approval\nIn most ban cases, IRS procedures require a manager to review the case independently and approve the \nassertion of a ban in writing.2 However, the IRS’s internal rules allow the agency to impose two-year bans \nautomatically in some EITC cases,3 and it expanded its practice of automatically imposing bans to include \nthe refundable portion of the CTC (referred to as the Additional Child Tax Credit, or ACTC).4 Two TAS \nresearch studies of two-year ban cases found that managerial approval, even where required, is often lacking.5 \nThe IRS also may change its policy of requiring managerial approval at any time.\nThe National Taxpayer Advocate does not believe that multiyear bans should ever be imposed by automatic or \nsystemic means. The law provides for imposition of the two-year ban only in cases where the IRS determines \na taxpayer acted recklessly or with intentional disregard of rules and regulations, and it provides for imposition \nof the ten-year ban only in cases where the IRS determines a taxpayer’s claim was fraudulent. Notably, the law \ndoes not permit the IRS to impose multiyear bans when an improper claim is due to inadvertent error, or even \ndue to negligence.\nA computer is not capable of assessing a taxpayer’s state of mind and therefore cannot determine whether \nan improper claim was due to reckless or intentional disregard of rules and regulations. This determination \nrequires an independent facts-and-circumstances investigation by an employee. In light of the potentially \nharsh financial impact of multiyear bans, managerial approval should be required in all cases before they \nare imposed.\nTax Court Jurisdiction\nAlthough a taxpayer should be able to obtain independent Tax Court review of a multiyear ban, it is not \nclear whether, or when, the Tax Court has the jurisdiction to reverse a multiyear ban. That is because the \nimposition of a ban and the effect of a ban on a taxpayer’s tax liability occur in different tax years.\nThe Tax Court may not have jurisdiction to reverse a ban in the year it is imposed. IRC § 6214 generally \nlimits the Tax Court to determining the amount of tax owed in the tax year(s) before the court. By its nature, \na ban against claiming tax credits in future years will affect the taxpayer’s tax liability in future years – not in \nthe year in which it is imposed.6\n2 \nInternal Revenue Manual (IRM) 4.19.14.7.1(2), 2/10 Year Ban – Correspondence Guidelines for Examination Technicians (CET) \n(Jan. 3, 2023), https://www.irs.gov/irm/part4/irm_04-019-014r.\n3 \nIRM 4.19.14.7.1.5, Project Codes 0027 and 0028 – EITC Recertification with a Proposed 2 Year EITC Ban (Jan. 3, 2023), \nhttps://www.irs.gov/irm/part4/irm_04-019-014r.\n4 \nThe American Rescue Plan Act, Pub. L. No. 117-2, § 9611, 135 Stat. 4, 359-376 (2021), made the CTC fully refundable for tax year \n2021. See Treasury Inspector General for Tax Administration, Ref. No. 2021-40-036, Improper Payment Rates for Refundable Tax \nCredits Remain High 8 (2021) (reporting that “IRS management stated that, starting in Processing Year 2021, systemic processes \nwill assess the two-year ban for the ACTC.”), https://www.tigta.gov/sites/default/files/reports/2022-02/202140036fr.pdf.\n5 \nSee National Taxpayer Advocate 2019 Annual Report to Congress vol. 2, at 239 (Research Study: Study of Two-Year Bans on \nthe Earned Income Tax Credit, Child Tax Credit, and American Opportunity Tax Credit), https://www.taxpayeradvocate.irs.gov/\nwp-content/uploads/2020/08/ARC19_Volume1_TRRS_02_EITCban.pdf; National Taxpayer Advocate 2013 Annual Report to \nCongress 103 (Most Serious Problem: Earned Income Tax Credit: The IRS Inappropriately Bans Many Taxpayers From Claiming EITC) \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/2013-ARC_VOL-1_S1-MSP-9.pdf.\n6\t\nCompare Garcia v. Comm’r, T.C. Summ. Op. 2013-28 (holding, in a nonprecedential case, that a ban did not apply), with Ballard v. \nComm’r, No. 3843-15S (T.C. Feb. 12, 2016) (declining to rule on the application of IRC § 32(k), noting that the application of the ban \nhad no effect on the taxpayer’s federal income tax liability for the year before it).\n", "Improve Assessment and Collection Procedures\n25\nNational Taxpayer Advocate 2024 Purple Book \nThe Tax Court also may lack jurisdiction to reverse a ban in the years in which the ban is in effect. By \noperation of law, a ban automatically denies benefits in future years. If a taxpayer challenges the IRS’s \ndeficiency determination in a year in which the ban denies tax credits, the year in which the ban was initially \nimposed generally will not be before the court. It is not clear whether the court may reach back to the earlier \nyear to determine whether the ban was properly imposed.\nTransparency is a critical element of taxpayer rights and fairness, and taxpayers should understand clearly \nwhen they may seek Tax Court review of an adverse IRS determination. In most cases, the law is clear. Here, \nthe law is not clear, and there appear to be four possible outcomes: (i) the Tax Court may have jurisdiction \nto review a ban both for the year in which it is imposed and for the year in which it is effective; (ii) the Tax \nCourt may have jurisdiction to review a ban for the year in which it is imposed but not for the year in which \nit is effective; (iii) the Tax Court may not have jurisdiction to review a ban for the year in which it is imposed \nbut may have jurisdiction to review it for the year in which it is effective; or (iv) the Tax Court may not have \njurisdiction to review a ban at any time. These procedural uncertainties undermine a taxpayer’s rights to appeal \nan IRS decision in an independent forum and to a fair and just tax system.\nIn general, the Tax Court’s jurisdiction to adjust CTC, ODC, AOTC, or EITC claims is based on its \ndeficiency jurisdiction.7 As noted above, the determination to subject a taxpayer to a multiyear ban does not \nitself create a deficiency in the current tax year. Therefore, the National Taxpayer Advocate recommends that \nCongress amend IRC § 6214 to grant the Tax Court jurisdiction to determine whether the ban was properly \nimposed during a proceeding involving a deficiency created by the imposition of the ban (i.e., during the two \nyears in which the credits are denied rather than the initial year in which the ban was imposed).\nRECOMMENDATIONS\n•\t Amend IRC §§ 24(g), 25A(b), and 32(k) to require independent managerial review and written \napproval based on consideration of all relevant facts and circumstances before the IRS may assert a \nmultiyear ban.8\n•\t Amend IRC § 6214 to clarify that the Tax Court has jurisdiction (i) to review the IRS’s final \ndetermination to impose a multiyear ban under IRC §§ 24(g), 25A(b), or 32(k) in any proceeding \ninvolving the years in which the notice of deficiency disallows CTC, ODC, AOTC, or EITC on the \nbasis of a multiyear ban and (ii) to allow the affected credit if it finds a multiyear ban was improperly \nimposed and the taxpayer otherwise qualifies for the credit.\n7 \nIRC §§ 6213, 6214.\n8 \nThe National Taxpayer Advocate is not proposing to amend IRC § 6751(b) because determinations made by electronic means are \nexempt from the requirement of supervisory approval under IRC § 6751(b)(2)(B). As discussed above, the determination of the \napplication of a multiyear ban should not be determined electronically and should be reviewed and approved by the supervisor of \nthe employee who makes the determination.\n", "26\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #11\nGive Taxpayers Abroad Additional Time to Request Abatement \nof a Math Error Assessment\nSUMMARY\n•\t Problem: U.S. taxpayers abroad generally need more time to respond to IRS notices than taxpayers \nliving within the United States. The tax code gives taxpayers abroad an additional 60 days to respond \nto a notice of deficiency, but it does not give taxpayers abroad additional time to respond to a math \nerror notice – even though failure to respond to a math error notice within 60 days means the IRS may \nassess the tax and the taxpayer generally forfeits the right to challenge the IRS’s assessment in the U.S. \nTax Court.\n•\t Solution: Give taxpayers abroad an additional 60 days to respond to math error notices.\nPRESENT LAW\nIRC § 6213(b) authorizes the IRS to make a “summary assessment” of tax arising from mathematical or \nclerical errors as defined in IRC § 6213(g), thus bypassing otherwise applicable deficiency procedures. \nA taxpayer has no right to file a petition in the U.S. Tax Court based on a math error notice. Under \nIRC § 6213(b)(2)(A), however, a taxpayer has 60 days after a math error notice is sent to request abatement. \nIf the taxpayer makes an abatement request within 60 days, the IRS must abate the summary assessment and \nthen follow deficiency procedures under IRC § 6212 if it wishes to reassess an increase in tax. If the taxpayer \ndoes not submit an abatement request within 60 days, the taxpayer generally forfeits his or her right to file a \npetition in the Tax Court. No additional time is allowed to request an abatement when the math error notice \nis addressed to a taxpayer outside the United States.\nBy contrast, a taxpayer outside the United States who receives a notice of deficiency is given additional time \nto respond. In general, a taxpayer may file a petition in the Tax Court for a redetermination of a deficiency \nwithin 90 days from the date the notice is mailed. However, when the notice of deficiency “is addressed to a \nperson outside the United States,” IRC § 6213(a) provides that the taxpayer has 150 days from the date the \nnotice is mailed to file a Tax Court petition. The Tax Court has construed this language broadly, concluding \namong other things that the 150-day period for filing a petition applies not only when a notice of deficiency \nis mailed to an address outside the United States but also when a notice of deficiency is mailed to an address \nwithin the United States, provided the taxpayer is located outside the United States.1\n1\t\nSee, e.g., Levy v. Comm’r, 76 T.C. 228 (1981) (holding that the 150-day rule is applicable to a U.S. resident who is temporarily \noutside the country when the notice is mailed and delivered); Looper v. Comm’r, 73 T.C. 690 (1980) (holding that the 150-day rule \nis applicable when a notice is mailed to an address outside the United States); Lewy v. Comm’r, 68 T.C. 779 (1977) (holding that \nthe 150-day rule is applicable to a foreign resident who is in the United States when the notice is mailed but is outside the United \nStates when the notice is delivered); Hamilton v. Comm’r, 13 T.C. 747 (1949) (holding that the 150-day rule is applicable to a foreign \nresident who is outside the United States when the notice is mailed and delivered).\n", "27\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nREASONS FOR CHANGE\nAn estimated nine million U.S. citizens live abroad, as do an estimated 120,000 U.S. military service \npersonnel stationed overseas.2 In addition, more than 347,000 U.S. students study overseas.3 Taxpayers \nabroad (temporarily or permanently) often require more time to respond to IRS notices than taxpayers living \nin the United States. Mail delivery takes longer in both directions – in some cases substantially longer. In \naddition, persons temporarily abroad often do not have access to their tax or financial records, making it \ndifficult for them to respond immediately.\nBy giving taxpayers abroad 60 additional days to file a petition in the Tax Court in response to a notice of \ndeficiency, Congress recognized that holding overseas taxpayers to the same deadlines as taxpayers located in \nthe United States would be unreasonable. The same logic applies to math error notices. In fact, the need for \nadditional time is arguably greater in the case of math error notices because the standard response deadline is \n60 days (as opposed to 90 days for filing a Tax Court petition in response to a notice of deficiency).\nRECOMMENDATION\n•\t Amend IRC § 6213(b)(2)(A) to allow taxpayers 120 days to request an abatement of tax when a math \nerror notice is addressed to a person outside the United States.\n2 \nFor fiscal year (FY) 2019, the Department of State estimates that about nine million U.S. citizens lived abroad. U.S. Department \nof State, Bureau of Consular Affairs, Consular Affairs by the Numbers, FY 2019 data (Jan. 2020), https://travel.state.gov/content/\ndam/travel/CA-By-the-Number-2020.pdf. As of June 30, 2021, about 228,000 U.S. military service personnel were stationed \nabroad, including military reserve personnel and Department of Defense civilian employees. U.S. Department of Defense, Defense \nManpower Data Center, Military and Civilian Personnel by Service/Agency by State/Country (June 30, 2023), https://dwp.dmdc.osd.\nmil/dwp/app/dod-data-reports/workforce-reports. We have not found more recent government estimates.\n3 \nOpen Doors, U.S. Study Abroad: All Destinations, https://opendoorsdata.org/data/us-study-abroad/all-destinations (last visited \nSept. 26, 2023) (showing 347,099 U.S. students studied abroad during the 2018-2019 academic year).\n", "28\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #12\nGive Taxpayers Abroad Additional Time to Request a Collection \nDue Process Hearing and to File a Petition Challenging a Notice \nof Determination in the U.S. Tax Court\nSUMMARY\n•\t Problem: Taxpayers abroad often experience long delays in receiving mail from the IRS and generally \nneed more time to respond to notices than taxpayers living in the United States. The tax code allows \nan additional 60 days for taxpayers abroad to challenge a notice of deficiency, but it does not allow \nadditional time to challenge Collection Due Process (CDP) notices. As a result, taxpayers abroad may \nlose critical administrative, due process, and judicial rights.\n•\t Solution: Amend the tax code to allow an additional 60 days for taxpayers abroad to request a CDP \nhearing and to challenge a CDP notice of determination in the Tax Court.1\nPRESENT LAW\nIRC § 6320(a) requires the IRS to give taxpayers notice and an opportunity for a hearing after it files a Notice \nof Federal Tax Lien (CDP lien notice).2 IRC § 6330(a) generally requires the IRS to give taxpayers notice and \nan opportunity for a hearing before it issues a levy (CDP levy notice).3 In both cases, taxpayers have 30 days \nto request a CDP hearing.4\nThe hearing allows for review of a filed Notice of Federal Tax Lien or a proposed levy and is conducted by \nan impartial officer of the Independent Office of Appeals (Appeals). It allows a taxpayer the opportunity \nto raise defenses, challenge the appropriateness of a lien or levy, and propose collection alternatives.5 A \ntaxpayer may also dispute the existence or amount of the underlying tax liability at a CDP hearing if the \ntaxpayer “did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an \nopportunity to dispute such tax liability.”6 If the parties cannot otherwise resolve the issues, Appeals issues \na notice of determination, which allows the taxpayer 30 days in which to request judicial review of the IRS’s \ndetermination in the Tax Court.7 This 30-day period is statutory.8\n1 \nA similar recommendation to extend the time for taxpayers outside the United States to request a CDP hearing was published \npreviously. See National Taxpayer Advocate 2002 Annual Report to Congress 244 (Additional Recommendation: Collection Due \nProcess), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/arc2002_section_two.pdf.\n2 \nA CDP lien notice must be sent not more than five business days after the filing of the notice of lien.\n3 \nA CDP levy notice must be sent not less than 30 days before the day of the first levy unless an exception under IRC § 6330(f) \napplies.\n4 \nIRC §§ 6320(a)(3)(B), 6330(a)(3)(B). Taxpayers will still be allowed an Appeals hearing if the request is late, but it is an “equivalent” \nhearing, not a CDP hearing, and the taxpayer cannot challenge the Appeals determination in Tax Court. Treas. Reg. §§ 301.6320-(1)\n(i)(1), 301.6330-1(i)(1). Thus, taxpayers lose the right to judicial review if they miss the 30-day response deadline in IRC §§ 6320(a)\n(3)(B) and 6330(a)(3)(B). In Organic Cannabis v. Comm’r, 161 T.C. No. 4 (2023), the Tax Court held that the 30-day period for \nrequesting a CDP hearing may be equitably tolled when the circumstances warrant it. Taxpayers bear the burden of establishing \nthat equitable tolling applies.\n5 \nIRC §§ 6320(c), 6330(c)(2)(A).\n6 \nIRC §§ 6320(c), 6330(c)(2)(B). The phrase “underlying tax liability” includes the tax deficiency, any penalties, additions to tax, and \nstatutory interest. Katz v. Comm’r, 115 T.C. 329, 339 (2000).\n7 \nIRC §§ 6320(c), 6330(d)(1).\n8 \nIRC § 6330(d)(1). In Boechler, P.C. v. Comm’r, 596 U.S. 199 (2022), the Supreme Court held that the 30-day time limit is not \njurisdictional and may be equitably tolled when the circumstances warrant it. The taxpayer bears the burden of establishing that \nequitable tolling applies.\n", "29\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nThe time periods provided to request a CDP hearing or to challenge a notice of determination in the Tax \nCourt do not allow additional time for taxpayers abroad to complete these actions. By contrast, IRC § \n6213(a) gives taxpayers residing outside the United States an additional 60 days (150 days total) to challenge a \ndeficiency determination under IRC § 6213(a).\nREASONS FOR CHANGE\nThe U.S. State Department has estimated that the number of U.S. taxpayers residing abroad is about nine \nmillion.9 These taxpayers include students, members of the military, taxpayers working abroad, retirees, and \nmany others. Mail sent from the United States to taxpayers abroad often takes several weeks to arrive, as does \nmail sent by taxpayers abroad to the United States. Further, taxpayers abroad often do not have ready access \nto their tax and financial records and often are unable to obtain assistance from advisors or the IRS.10 For \nthese reasons, taxpayers outside the United States often need additional time to respond to IRS notices.\nMany IRS notices with significant legal consequences impose tight response deadlines that taxpayers abroad \ncannot meet easily, if at all. In the deficiency context, Congress recognized that the regular 90-day response \nperiod set forth in IRC § 6213(a) is not sufficient for taxpayers outside the United States, and it afforded \nthem an additional 60 days (a total of 150 days) in which to challenge a deficiency determination with the Tax \nCourt. In the CDP context, however, taxpayers are only given 30 days to request a CDP lien or levy hearing \nor to seek judicial review of an adverse IRS determination with the Tax Court. Such an abbreviated timeframe \nis prejudicial for these taxpayers.\nConsistent with the extra 60 days taxpayers abroad have been given to respond to notices of deficiency, we \nrecommend that taxpayers abroad be given an extra 60 days to respond to CDP notices. In our view, the need \nfor extra time for taxpayers abroad is even greater for CDP notices; meeting the standard 90-day response \ndeadline for notices of deficiency is at least plausible, while meeting the standard 30-day response deadline for \nCDP notices generally is not.\nRECOMMENDATION\n•\t Amend IRC §§ 6320(a)(3)(B), 6330(a)(3)(B), and 6330(d)(1) to allow 90 days (i.e., an additional \n60 days) (i) to request a CDP hearing after the issuance of a CDP lien or levy notice and (ii) to file a \npetition for review in the U.S. Tax Court after the issuance of a notice of determination if the notice is \naddressed to a person outside the United States.\n9 \nSee U.S. Dep’t of State, Bureau of Consular Affs., Consular Affairs by the Numbers (Jan. 2020), https://travel.state.gov/content/\ndam/travel/CA-By-the-Number-2020.pdf. TAS is not aware of a more recent government study.\n10 \nFor a discussion of the challenges faced by taxpayers abroad, see 2023 Annual Report to Congress, www.taxpayeradvocate.irs.\ngov/AnnualReport2023.\n", "30\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #13\nProvide That Assessable Penalties Are Subject to \nDeficiency Procedures\nSUMMARY\n•\t Problem: To judicially challenge an “assessable penalty,” a taxpayer must pay the penalty in full and \nthen bring suit in a U.S. district court or the U.S. Court of Federal Claims to recover the payment. \nThe inability of taxpayers to obtain judicial review on a pre-assessment basis and the requirement that \ntaxpayers pay the penalties in full to obtain judicial review on a post-assessment basis can effectively \ndeprive taxpayers of the right to judicial review.\n•\t Solution: Give taxpayers an opportunity to challenge assessable penalties in the U.S. Tax Court prior to \nassessment by making these penalties subject to deficiency procedures.\nPRESENT LAW\nIRC § 6212 requires the IRS to issue a “notice of deficiency” before assessing certain liabilities. When the \nIRS issues a notice of deficiency, IRC § 6213 authorizes the taxpayer to petition the U.S. Tax Court within 90 \ndays (or 150 days for notices addressed to a person outside the United States) to review the IRS determination \nas stated in the notice.\nIRC § 6671(a) authorizes the IRS to assess some penalties without first issuing a notice of deficiency.1 These \npenalties are generally subject to judicial review only if taxpayers first pay the penalties and then incur the \ncosts of filing suit in a U.S. district court or the Court of Federal Claims to recover the payments.2 The \ndistrict courts and the Court of Federal Claims impose higher court fees than the U.S. Tax Court, and due to \nthe complexities of their rules, taxpayers usually have to retain an attorney to dispute the assessment.\nIn addition, some assessable penalties are subject to the “full payment rule.” In Flora v. United States,3 the U.S. \nSupreme Court held that, with limited exceptions, a taxpayer must have fully paid an assessment before filing \nsuit in a U.S. district court or the Court of Federal Claims. One exception to the full payment rule applies \nto “divisible” taxes. In the case of divisible taxes, a taxpayer may pay only a fraction of the tax and judicially \nchallenge the penalty. These penalties include the trust fund recovery penalty under IRC § 6672(a).\nBy contrast, other assessable penalties require the taxpayer to pay in full to obtain judicial review. These \npenalties historically have included foreign information reporting penalties under IRC §§ 6038, 6038A, \n6038B, 6038C, and 6038D, and penalties relating to reportable transactions under IRC §§ 6707 and 6707A.4 \nAlthough IRC § 6671(a) specifically references only the “penalties and liabilities provided by this subchapter” \n(i.e., IRC Chapter 68, Subchapter B), the IRS takes the position that various international information \nreporting (IIR) penalties contained in Chapter 61, Subchapter A, Part III, Subpart A of the IRC are also \nimmediately assessable without the issuance of a notice of deficiency, including the penalty under IRC § 6038 \nfor failure to file Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign \nCorporations. In Farhy v. Commissioner, the U.S. Tax Court rejected the IRS’s position, holding that the \n1 \nThese “assessable” penalties are generally those that are due and payable upon notice and demand. Unlike penalties subject to \ndeficiency procedures, assessable penalties carry no rights to a 30-day letter, agreement form, or notice requirements prior to \nassessment. Internal Revenue Manual 20.1.9.1.5, Common Terms and Acronyms (Jan. 29, 2021), https://www.irs.gov/irm/part20/\nirm_20-001-009.\n2 \nSee IRC § 7422 for requirements relating to refund suits.\n3 \n362 U.S. 145 (1960).\n4 \nCourts ruled that full payment was required prior to a judicial challenge of the IRC § 6707 penalty in Pfaff v. United States, \nNo. 14-cv-03349, 2016 WL 915738 (D. Colo. Mar. 10, 2016), and Diversified Grp., Inc. v. United States, 841 F.3d 975 (Fed. Cir. 2016).\n", "Improve Assessment and Collection Procedures\n31\nNational Taxpayer Advocate 2024 Purple Book \nIRS could not assess and collect IRC § 6038(b)(1) and (2) penalties because Congress had not granted it the \nstatutory authority to do so.5 The government is appealing the Farhy decision to the U.S. Court of Appeals \nfor the District of Columbia Circuit.6 When applicable, penalties under these sections can be substantial.7\nREASONS FOR CHANGE\nTaxpayers who are savvy enough to request an abatement based on reasonable cause or to request a conference \nwith the IRS Independent Office of Appeals frequently obtain relief from assessable penalties, particularly \nwhere the IRS imposes a penalty systemically (rather than imposing it manually during an audit). TAS has \npreviously found that the IRS abated between 71 percent and 88 percent of dollars systemically assessed \nunder IRC §§ 6038 and 6038A.8 Specifying that deficiency procedures apply would prevent the systemic \nassessments the IRS so often abates, a process that unnecessarily consumes resources for the IRS and imposes \nundue burdens on taxpayers. Given how substantially these penalties can add up, requiring full payment \nputs judicial review out of reach for many if not most taxpayers. In our view, it is unconscionable to \nrequire taxpayers to pay penalties that can be disproportionate to the tax owed without first giving them an \nopportunity to obtain independent judicial review of the IRS’s determination. This is particularly important \nfor taxpayers who face large penalties but have limited resources.\nMaking assessable penalties subject to deficiency procedures would put pre-assessment judicial review of \npenalties in the hands of the Tax Court. In our view, that is where it belongs. Due to the tax expertise of \nits judges, the Tax Court is generally better equipped to consider tax controversies than other courts. It \nis also more accessible to less knowledgeable and unrepresented taxpayers than other courts because it \nuses informal procedures, particularly in disputes that do not exceed $50,000. In addition, taxpayers are \ngenerally offered the option of receiving free legal assistance from a Low Income Taxpayer Clinic or pro bono \nrepresentative. In most instances, the Tax Court is the least expensive and easiest-to-navigate judicial forum \nfor low-income taxpayers.\nThe Tax Court’s decision in Farhy also introduces considerable uncertainty regarding the legal status of \nChapter 61, Subchapter A, Part III, Subpart A IIR penalties. Congressional action would resolve ambiguity in \nthis area and provide important due process protections for taxpayers.\n5 \nFarhy v. Comm’r, 160 T.C. No. 6 (Apr. 3, 2023). See also Erin M. Collins, Chapter 61 Foreign Information Penalties: Part One: \nTaxpayers and Tax Administration Need a Legislation Fix, NATIONAL TAXPAYER ADVOCATE BLOG (last updated Aug. 30, 2023), \nhttps://www.taxpayeradvocate.irs.gov/news/nta-blog-chapter-61-foreign-information-penalties-part-one/.\n6 \nLeslie M. Book, Government Files Notice of Appeal in Farhy, PROCEDURALLY TAXING (July 14, 2023), https://www.taxnotes.com/\nprocedurally-taxing/government-files-notice-appeal-farhy/2023/07/14/7h6r6 (last visited Oct. 12, 2023).\n7 \nThe amount of the penalty under IRC § 6038 for failure to file Form 5471 with respect to certain foreign corporations and \npartnerships is $10,000 for each accounting period. IRC § 6038(b). An additional “continuation penalty” of up to $50,000 can be \nadded to each penalty if the failure continues for more than 90 days after the IRS sends notice of the failure. IRC § 6038(b)(2). \nThe IRC § 6038 penalty in Gaynor totaled $120,000. Gaynor v. United States, 150 Fed.Cl. 519, 525, 527 (Fed. Cl. 2020). The \namount of the penalty under IRC § 6707 for failure to furnish information regarding reportable transactions, other than listed \ntransactions, is $50,000. IRC § 6707(b)(1). If the penalty is with respect to a listed transaction, the amount of the penalty is the \ngreater of (i) $200,000 or (ii) 50 percent of the gross income derived by the material advisor with respect to aid, assistance, or \nadvice provided before the date the information return is filed under IRC § 6111. IRC § 6707(b)(2). In Diversified Group, the penalties \nassessed under IRC § 6707 for failure to register its tax shelter totaled $24.9 million. Diversified Grp., Inc. v. United States, 123 Fed. \nCl. 442, 445 (Fed. Cl. 2015), aff’d, 841 F.3d 975 (Fed. Cir. 2016).\n8 \nSee National Taxpayer Advocate 2020 Annual Report to Congress 119, 124-125 (Most Serious Problem: International: The IRS’s \nAssessment of International Penalties Under IRC §§ 6038 and 6038A Is Not Supported by Statute, and Systemic Assessments \nBurden Both Taxpayers and the IRS) (reporting that when penalties under IRC §§ 6038 and 6038A were applied systemically, the \nabatement percentage measured by number of penalties ranged from 55 to 72 percent and the abatement percentage measured \nby dollar value of penalties ranged from 71 to 88 percent in calendar years 2014-2018), https://www.taxpayeradvocate.irs.gov/\nwp-content/uploads/2021/01/ARC20_MSP_08_International.pdf. The IRS abated manual assessments at rates ranging from \n17 percent to 39 percent by number and from eight percent to 66 percent by dollar value.\n", "Improve Assessment and Collection Procedures\n32\nImprove Assessment and Collection Procedures\nRECOMMENDATION\n•\t Amend IRC § 6212 to require the Secretary to establish procedures to send a notice of IIR penalties to \nthe taxpayer by certified mail or registered mail for adjudication with the U.S. Tax Court prior to \nassessing any IIR penalty or other IIR penalty listed in Chapter 61, Subchapter A, Part III, Subpart A of \nthe IRC.\n", "33\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nLegislative Recommendation #14\nDirect the IRS to Implement an Automated Formula to Identify \nTaxpayers at Risk of Economic Hardship\nSUMMARY\n•\t Problem: The IRS routinely takes collection actions against taxpayers (through levies and liens) and \nroutinely enters into installment agreements (IAs) with taxpayers without first undertaking a financial \nanalysis to determine whether the taxpayer can afford to make payments. IRS collection actions \ncan have a devastating impact on financially vulnerable taxpayers, potentially leaving them without \nsufficient funds to pay basic living expenses for themselves and their families. The IRS also wastes \nresources by pursuing these cases because, among other things, it may later have to reverse collection \nactions or deal with defaulted IAs.\n•\t Solution: Direct the IRS to implement an automated economic hardship screen, similar to one \ndeveloped by TAS, to identify taxpayers who are at risk of economic hardship and may qualify for relief \nunder existing tax code provisions.\nPRESENT LAW\nThe IRC contains several provisions that protect taxpayers experiencing economic hardship from IRS \ncollection actions. IRC § 6330 authorizes a taxpayer in a collection due process hearing to propose collection \nalternatives, which may be based on an inability to pay the tax due to economic hardship.\nIRC § 6343 requires the IRS to release a levy if the IRS determines that the levy “is creating an economic \nhardship due to the financial condition of the taxpayer.” Under Treas. Reg. § 301.6343-1 and the Internal \nRevenue Manual (IRM), economic hardship exists when an individual is “unable to pay his or her reasonable \nbasic living expenses.”\nIRC § 7122(d) requires the IRS to develop and publish schedules of national and local allowances (known as \n“allowable living expenses” or ALEs) to ensure that taxpayers entering into offers in compromise are left with \n“an adequate means to provide for basic living expenses.”\nREASONS FOR CHANGE\nIn general, the IRS is required to halt collection actions if a taxpayer demonstrates that he or she is in \neconomic hardship. However, the IRS does not proactively seek to identify taxpayers at risk of economic \nhardship before taking collection actions to ensure that such taxpayers understand their rights and take steps \nto find out if they qualify for relief.1 Further, the IRS routinely applies collection treatments that do not \nrequire any financial analysis, including entering into streamlined IAs. Because the IRS typically does not \nplace a marker on the accounts of taxpayers who seem at elevated risk of economic hardship and because \ntaxpayers are often unaware the IRS must halt collection actions if they cause economic hardship, vulnerable \ntaxpayers may face potentially devastating consequences.\n1\t\nSee National Taxpayer Advocate 2018 Annual Report to Congress 228 (Most Serious Problem: Economic Hardship: The IRS Does \nNot Proactively Use Internal Data to Identify Taxpayers at Risk of Economic Hardship Throughout the Collection Process), https://\nwww.taxpayeradvocate.irs.gov/reports/2018-annual-report-to-congress/full-report.\n", "Improve Assessment and Collection Procedures\n34\nImprove Assessment and Collection Procedures\nTAS estimates that about 38 percent of taxpayers who entered into streamlined IAs through the IRS’s \nAutomated Collection System (ACS) in fiscal year (FY) 2023 had incomes at or below their ALEs.2 \nTo emphasize the point: More than a third of taxpayers who agreed to streamlined IAs in ACS could \npotentially have received the benefit of other collection alternatives, such as offers in compromise or \ncurrently not collectible hardship (CNC-Hardship) status, if they had known to call the IRS to explain their \nfinancial circumstances.\nThat is not a fair result. Whether taxpayers are left with sufficient funds to pay basic living expenses for \nthemselves and their families should not depend on the taxpayers’ knowledge of IRS procedural rules.\nTo address this problem, the TAS Research function has developed an automated algorithm that we believe \ncan, with a high degree of accuracy, identify taxpayers whose incomes are below their ALEs. In a 2020 study, \nTAS Research compared the results of its algorithm with the results the IRS reached itself when assessing over \n242,000 IA applications that required financial analysis during the years 2017-2020. The TAS algorithm \nand the IRS’s financial analysis came to the same conclusion 82 percent of the time.3 If the IRS uses the TAS \nalgorithm or develops an alternative formula that is more accurate, it could place a “low-income” indicator on \nthe accounts of all taxpayers whom the formula identifies as having incomes below their ALEs.4 The formula \nwould not constitute a final determination of a taxpayer’s financial status or ability to pay, but rather signal \nthat a taxpayer is at risk of economic hardship and therefore that additional protective steps should be taken.\nWhile the ALE standards represent only average expenses for taxpayers and should not be used to \nautomatically close a case as CNC-Hardship, an ALE-based indicator would be a useful starting point for \nfinancial analysis in the collection context. It could be used to alert collection employees speaking with a \ntaxpayer over the phone of the need to request additional financial information so the IRS can analyze the \nspecific facts and circumstances of the taxpayer’s case. It could be used to trigger a notification to taxpayers \nentering into online IAs that informs them of their right to contact the IRS collection function for assistance \nif they believe they cannot pay their tax debts without incurring economic hardship. It could also be used to \nscreen out these taxpayers from automated collection treatments such as the Federal Payment Levy Program, \nselection for referral to private collection agencies, or passport certification, unless and until the IRS has \nmade direct personal contact with the taxpayer to give the taxpayer an opportunity to substantiate his or her \nfinancial information.\nAt the time Congress enacted statutory protections for financially vulnerable taxpayers from collection actions, \nthe IRS did not have the technological capability to proactively identify at-risk taxpayers through automation. \nProbably for that reason, the law allows the IRS to take collection actions without considering a taxpayer’s \nfinancial condition and places the burden on affected taxpayers to raise economic hardship and ask for relief. \n2\t\nThis estimate allows two vehicle ownership expenses for married taxpayers filing joint returns. TAS published a study on the \nfeasibility of using an algorithm to identify taxpayers at risk of economic hardship in the National Taxpayer Advocate 2020 Annual \nReport to Congress. This study used a more conservative estimate of ALEs, allowing only one vehicle ownership expense. See \nNational Taxpayer Advocate 2020 Annual Report to Congress 249 (TAS Research Study: The IRS Can Systemically Identify \nTaxpayers at Risk of Economic Hardship and Screen Them Before They Enter Into Installment Agreements They Cannot Afford), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_TRRS_EconomicHardship.pdf.\n3 \nNational Taxpayer Advocate 2020 Annual Report to Congress 249, 257 (TAS Research Study: The IRS Can Systemically Identify \nTaxpayers at Risk of Economic Hardship and Screen Them Before They Enter Into Installment Agreements They Cannot Afford), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_TRRS_EconomicHardship.pdf.\n4\t\nThe IRS has internal data available to provide an initial indicator of whether a taxpayer may be at risk of economic hardship \nbut uses this information in very limited circumstances. For instance, a Reduced User Fee Indicator is used to determine \nwhether taxpayers entering into IAs are eligible for a reduced or waived user fee, but the indicator is not used to screen \nfor potential economic hardship. See IRM 5.14.1.2(11), Installment Agreements and Taxpayer Rights (Mar. 31, 2023), \nhttps://www.irs.gov/irm/part5/irm_05-014-001r.\n", "Improve Assessment and Collection Procedures\n35\nNational Taxpayer Advocate 2024 Purple Book \nBut today, the IRS has the capability to identify taxpayers at risk of economic hardship with a high degree of \naccuracy. It is not in anyone’s interest for the IRS to collect from taxpayers when doing so will leave them \nwithout funds to pay basic living expenses for themselves and their families.\nThe IRS can implement an economic hardship screen on its own, but to date, it has declined to do so. For \nthat reason, we are recommending that Congress provide direction.\nRECOMMENDATION\n•\t Direct the IRS to implement an algorithm that will enable it to (i) identify taxpayers at high risk of \neconomic hardship; (ii) ask questions of taxpayers who contact the IRS regarding a balance due to \nidentify those at risk of hardship; (iii) alert taxpayers at risk of economic hardship who seek to enter \ninto streamlined IAs online of the resources available to them; (iv) determine whether to exclude \ntaxpayers’ debts from automated collection treatments such as the Federal Payment Levy Program, \nthe private debt collection program, and passport certification; and (v) possibly rank cases for \ncollection priority.\n", "36\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #15\nProvide That “an Opportunity to Dispute” an Underlying Liability \nMeans an Opportunity to Dispute Such Liability in the U.S. \nTax Court\nSUMMARY\n•\t Problem: The IRS takes collection actions against some taxpayers who had their tax liability determined \nby the IRS but did not have an opportunity to challenge the existence or amount of that liability in the \nU.S. Tax Court. As a result, some taxpayers have no alternative but to pay the tax the IRS says they owe \nand then seek a refund in a different federal court, an option that many taxpayers cannot afford and \nthat imposes additional burden.\n•\t Solution: Allow taxpayers to challenge the existence or amount of an IRS-determined tax liability at a \nCollection Due Process (CDP) hearing in cases where they did not have a prior opportunity to dispute \nthe liability in Tax Court.\nPRESENT LAW\nIRC §§ 6320(b) and 6330(b) provide taxpayers with the right to request an independent review of a Notice \nof Federal Tax Lien filed by the IRS or a proposed levy action. The review is provided through a CDP hearing \nconducted by the IRS Independent Office of Appeals (Appeals) and is subject to review by the Tax Court, \ngenerally the only prepayment judicial forum in which taxpayers may resolve their disputes with the IRS. \nCommonly, the existence and amount of a tax liability has already been conclusively determined by this point \nunder procedures that gave the taxpayer an opportunity to seek Tax Court review of the IRS’s determination. \nThus, the purpose of the CDP hearing is typically to determine whether the taxpayer qualifies for collection \nalternatives (e.g., an offer in compromise or an installment agreement) based on the taxpayer’s ability to pay.\nHowever, IRC § 6330(c)(2)(B) also provides that a taxpayer may dispute the existence or amount of the \nunderlying tax liability at a CDP hearing if the taxpayer “did not receive any statutory notice of deficiency for \nsuch tax liability or did not otherwise have an opportunity to dispute such tax liability.”1\nThe IRS and the courts interpret IRC § 6330(c)(2)(B) and the Treasury regulations under IRC §§ 6320 \nand 6330 restrictively. They take the position that a taxpayer does not have a right to dispute the existence \nor amount of a liability if the taxpayer had a prior opportunity for a conference with Appeals, even if the \ntaxpayer had no prior opportunity for Tax Court review of the liability and even if no subsequent Tax Court \nreview of the Appeals determination is available.2 For example, one court has held that a taxpayer who did \nnot receive a notice of deficiency was not permitted to dispute his underlying liability in a CDP hearing \nbecause the taxpayer previously sought to resolve the tax liability through audit reconsideration.3 Because \nthe underlying liability was not at issue in the CDP hearing, the taxpayer was precluded from disputing the \nunderlying liability in the Tax Court proceeding.4\n1 \nIRC §§ 6320(c), 6330(c)(2)(B). The phrase “underlying tax liability” includes the tax deficiency, any penalties, additions to tax, and \nstatutory interest. Katz v. Comm’r, 115 T.C. 329, 339 (2000).\n2\t\nSee Treas. Reg. §§ 301.6320-1(e)(3), Q&A-E2, 301.6330-1(e)(3), Q&A-E2; Lewis v. Comm’r, 128 T.C. 48, 61 (2007); Iames v. Comm’r, \n850 F.3d 160 (4th Cir. 2017); Keller Tank Servs. II, Inc. v. Comm’r, 854 F.3d 1178 (10th Cir. 2017); Our Country Home Enters., Inc. \nv. Comm’r, 855 F.3d 773 (7th Cir. 2017). Additionally, at least one Court of Appeals has held that IRC § 6330(c)(4)(A) provides an \nindependent basis for denying a merits hearing in the CDP process if a prior merits hearing occurred. Iames, 850 F.3d 160.\n3 \nLander v. Comm’r, 154 T.C. 104 (2020). Audit reconsiderations are not subject to Tax Court review.\n4\t\nSee Treas. Reg. § 301.6330-1(f)(2), Q&A-F3.\n", "Improve Assessment and Collection Procedures\n37\nNational Taxpayer Advocate 2024 Purple Book \nIRC § 6330(c)(4)(A) provides, in part, that a taxpayer is precluded from raising an issue during a CDP \nhearing if the issue was raised in a previous administrative hearing. This restriction has been interpreted to \nmean that if a taxpayer had a prior hearing at Appeals with respect to the liability, the issue of the liability \ncannot be raised at the CDP hearing, even if the taxpayer had no prior opportunity for Tax Court review of \nthe liability.5\nMere notification of the right to request an Appeals conference may prevent the taxpayer from disputing \nthe tax liability in a CDP hearing. For example, the IRS assesses some penalties without issuing a notice of \ndeficiency.6 The IRS notifies the taxpayer of the proposed penalty by sending a letter or notice. Whether or \nnot the taxpayer requests or receives a conference with Appeals in response to the letter, the taxpayer will not \nbe permitted to dispute the merits of the liability at a CDP hearing or in the Tax Court. To obtain judicial \nreview of the underlying liability, the taxpayer must pay the tax – generally the full amount due – and seek a \nrefund in a federal district court or the U.S. Court of Federal Claims.7\nREASONS FOR CHANGE\nThe value of CDP proceedings is undermined when taxpayers who have never had an opportunity to dispute \ntheir underlying liability in the Tax Court are precluded from doing so during their CDP hearing, and these \ntaxpayers have no alternative but to pay the tax and then seek a refund, an option that not all taxpayers can \nafford. The National Taxpayer Advocate believes that judicial and administrative interpretations limiting \na taxpayer’s ability to challenge the IRS’s liability determination in a CDP hearing are inconsistent with \nCongress’s intent when it enacted CDP procedures. Compared to the burden the current rules place on \ntaxpayers, allowing more taxpayers to dispute their tax liabilities in CDP hearings will better protect taxpayer \nrights without imposing undue administrative burden on the IRS or the Tax Court.\nRECOMMENDATIONS\n•\t Amend IRC § 6330(c)(2)(B) to allow taxpayers to raise challenges to the existence or amount of the \nunderlying tax liability at a CDP hearing for any tax period if the taxpayer did not receive a valid notice \nof deficiency for such liability, or in a non-deficiency case, the taxpayer did not have an opportunity to \ndispute the liability in the U.S. Tax Court.\n•\t Clarify that IRC § 6330(c)(4)(A) applies only to collection issues and not to liability issues, which are \naddressed exclusively in IRC § 6330(c)(2)(B).\n5 \nOur Country Home Enters., Inc. v. Comm’r, 855 F.3d 773, 792-793 (7th Cir. 2017); Keller Tank Servs. II, Inc. v. Comm’r, 854 F.3d 1178, \n1199-1200 (10th Cir. 2017) (both cases holding that a taxpayer who challenged an IRC § 6707A penalty at an Appeals hearing prior \nto assessment was precluded from raising the issue in a CDP hearing); Treas. Reg. §§ 301.6320-1(e)(3) Q&A-E2, 301.6330-1(e)(3) \nQ&A-E2.\n6 \nThese “assessable” penalties are primarily found in IRC §§ 6671 through 6720C. The IRS sometimes assesses these penalties \nsystemically (i.e., automatically by computer rather than manually during an audit). See, e.g., Internal Revenue Manual \n21.8.2.20.2(1), Form 5471 Penalties Systemically Assessed From Late-Filed Form 1120 Series or Form 1065 (Oct. 1, 2023), \nhttps://www.irs.gov/irm/part21/irm_21-008-002r. But see Farhy v. Comm’r, 160 T.C. No. 6 (Apr. 3, 2023), where the Tax Court \nrecently held that the IRS does not have authority to assess Form 5471 penalties. The government is currently appealing this \ndecision to the U.S. Court of Appeals for the District of Columbia Circuit.\n7 \nUnder Flora v. United States, 362 U.S. 145 (1960), a taxpayer must have “fully paid” the assessment before filing a refund suit. One \nexception to the full payment rule applies to “divisible” taxes.\n", "38\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #16\nProhibit Offset of the Earned Income Tax Credit (EITC) Portion \nof a Tax Refund to Past-Due Federal Tax Liabilities\nSUMMARY\n•\t Problem: Taxpayers who qualify for social welfare benefits generally are low-income and rely on these \nbenefits to pay their basic living expenses. When a taxpayer eligible for the Earned Income Tax Credit \n(EITC) has an outstanding federal tax liability, the IRS ordinarily will withhold any refund due to \nsatisfy the liability, potentially leaving the taxpayer without sufficient funds to pay expenses. Reducing \nthe amount of EITC a taxpayer receives by withholding a tax refund undermines the purpose of this \nanti-poverty program.\n•\t Solution: Prohibit the IRS from offsetting the EITC portion of a taxpayer’s refund to satisfy prior-year \ntax liabilities.\nPRESENT LAW\nIRC § 6402(a) generally authorizes the IRS to offset (i.e., withhold) a taxpayer’s refund and apply it to satisfy \na prior-year federal tax liability, but it does not require the IRS to do so.1 If a taxpayer can demonstrate \nthat he/she will experience an economic hardship if the IRS offsets his/her refund, the IRS sometimes will \n“bypass” the offset (i.e., pay the refund). This is referred to as an “offset bypass refund” (OBR).2 During the \nCOVID-19 pandemic, the IRS exercised its discretion to pay refunds generated by Recovery Rebate Credits \n(RRCs) to all eligible taxpayers without reduction to satisfy outstanding tax debts.3\nThe EITC is a refundable credit for low-income working individuals and families.4 The EITC is claimed on \na tax return and is included in the computations that determine whether a taxpayer is entitled to receive a \nrefund and, if so, the amount of the refund.\nThe Debt Collection Improvement Act of 1996 (DCIA) requires federal agencies to offset certain federal \npayments to collect outstanding non-tax debts owed to the United States.5 However, the amount subject to \noffset is statutorily limited in some instances, and payments made pursuant to “means-tested” anti-poverty \nprograms, such as Supplemental Security Income and Temporary Assistance to Needy Families, are exempt \n1\t\nKalb v. United States, 505 F.2d 506, 509 (2d Cir. 1974). The IRS is required to offset a taxpayer’s refund to pay down certain \nliabilities, such as non-tax federal debts, past-due child support, and state income tax and unemployment compensation debts. \nSee IRC § 6402(c), (d).\n2 \nInternal Revenue Manual (IRM) 21.4.6.5.11.1, Offset Bypass Refund (OBR) (Sept. 6, 2022), https://www.irs.gov/irm/part21/\nirm_21-004-006r.\n3 \nIn the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Congress enacted IRC § 6428, providing for RRCs, payable in \nadvance, which would not be offset to satisfy outstanding liabilities other than past-due child support obligations. See Pub. L. \nNo. 116-136, § 2201(a), (d)(1)-(3), 134 Stat. 281, 335-340 (2020). In the Consolidated Appropriations Act, 2021, Congress enacted \nIRC § 6428A, providing for additional RRCs, and amended section 2201 of the CARES Act to provide that only the portion of the \nRRCs that were paid as advance refunds were exempt from offset to satisfy outstanding liabilities other than past-due child \nsupport obligations. See Pub. L. No. 116-260, §§ 272(a) & 273(b)(1), 134 Stat. 1182, 1965-1978 (2020). At TAS’s urging, the IRS then \nexercised its discretion under IRC § 6402(a) to not offset RRCs, whether received in advance or claimed on a tax return, to satisfy \noutstanding tax liabilities, effective for returns filed on or after March 18, 2021. See, e.g., IRS Fact Sheet, FS-2021-17, IRS Updates \n2020 Recovery Rebate Credit Frequently Asked Questions, Q&A-E2 (Dec. 2021), https://www.irs.gov/pub/taxpros/fs-2021-17.pdf; \nIRS Fact Sheet, FS-2022-04, IRS Issues Frequently Asked Questions to Assist Those Claiming the 2021 Recovery Rebate Credit, \nQ&A-F2 (Jan. 2022), https://www.irs.gov/pub/taxpros/fs-2022-04.pdf.\n4 \nIRC § 32. The Supreme Court has stated: “The earned income credit was enacted to reduce the disincentive to work caused by the \nimposition of social security taxes on earned income ... and to provide relief for low-income families hurt by rising food and energy \nprices.” Sorenson v. Sec’y of Treasury, 475 U.S. 851, 864 (1986).\n5 \nSee Debt Collection Improvement Act of 1996, Omnibus Consolidated Rescissions and Appropriations Act of 1996, Pub. L. \nNo. 104-134, § 31001, 110 Stat. 1321, 1321-358 (1996) (codified at 31 U.S.C. § 3716). The offsets are carried out through the \nTreasury Offset Program.\n", "Improve Assessment and Collection Procedures\n39\nNational Taxpayer Advocate 2024 Purple Book \nfrom offset when exemption is requested by the head of the agency administering the program.6 The EITC is \nsometimes referred to as a means-tested benefit, although it does not meet the DCIA definition of that term.7\nREASONS FOR CHANGE\nLike other anti-poverty programs, Congress created the EITC to provide financial support for low-income \nindividuals and families and to reduce poverty. The average adjusted gross income of taxpayers who received \nthe EITC for tax year 2020 was $18,768.8 If a low-income taxpayer has an unpaid tax debt, however, the \nIRS may offset the taxpayer’s refund – including the portion generated by the EITC – to satisfy the debt. \nWithholding EITC benefits undermines the EITC’s anti-poverty objective.\nTaxpayers can request an OBR for their refund – including the EITC portion – but the timeframe for making \nsuch a request is narrow. The IRS must approve an OBR between the date the return is filed and the date the \nIRS assesses the tax shown on the return. This period is approximately ten to 20 days when a return is filed \nelectronically. Additionally, the IRS does not widely publicize its offset bypass refund program. As a result, \nmany taxpayers are unaware they can obtain an OBR or learn about the option after it is too late for the \nbypass to be input. In fiscal year 2023, only 727 taxpayers received OBRs.9\nTo its credit, the IRS has exercised its discretion to not offset tax benefits to satisfy past-due federal tax \nliabilities in limited cases, but it has not adopted a general policy of protecting EITC refunds from offset. \nConsistent with congressional recognition reflected in the DCIA that offsets may impose economic hardships \non recipients of federal benefits, the National Taxpayer Advocate recommends that Congress prohibit the IRS \nfrom offsetting the portion of a taxpayer’s refund attributable to the EITC.\nTo be clear, we are not recommending that the full refund subject to offset be released – just the portion \nof the refund that is attributable to the EITC. Programming would be straightforward, rendering it easily \nadministrable.10\nRECOMMENDATION\n•\t Amend IRC § 6402(a) to prohibit offset of the EITC portion of a taxpayer’s refund to satisfy prior-year \ntax liabilities.\n6 \n31 U.S.C. § 3716(c)(3)(B). “Means-tested programs” are those which base eligibility on a determination that the income and/or \nassets of the beneficiary are inadequate to provide the beneficiary with an adequate standard of living without program assistance. \n \n31 C.F.R. § 285.5(e)(7)(i). The Secretary of the Treasury has the discretion to exempt payments made under programs which are not \nmeans-tested, when so requested by the payment agency. 31 U.S.C. § 3716(c)(3)(B); 31 C.F.R. § 285.5(e)(7)(ii).\n7 \nSee, e.g., House Committee on the Budget, What You Need to Know About Means-Tested Entitlements (May 1, 2017), \nhttps://democrats-budget.house.gov/publications/report/what-you-need-know-about-means-tested-entitlements, and \nCongressional Budget Office, Federal Means-Tested Programs and Tax Credits – Infographic (Feb. 11, 2013), https://www.cbo.gov/\npublication/43935.\n8 \nIRS, Compliance Data Warehouse (CDW), Individual Return Transaction File (data as of Sept. 28, 2023).\n9 \nIRS, CDW, Individual Master File Transaction History table (data as of Sept. 28, 2023).\n10 \nThe Section of Taxation of the American Bar Association (ABA) has also advocated for a prohibition against offsetting the refunds of \nEITC recipients. ABA, Proposals for Improvements in Taxpayer Service (Apr. 5, 2022), https://www.americanbar.org/content/dam/\naba/administrative/taxation/policy/2022/040522comments.pdf; ABA, Comments Regarding Review of Regulatory and other Relief \nto Support Taxpayers during COVID-19 Pandemic (Jan. 15, 2021), https://www.americanbar.org/content/dam/aba/administrative/\ntaxation/policy/2021/011521comments.pdf.\n", "40\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #17\nEliminate Installment Agreement User Fees for Low-Income \nTaxpayers and Those Paying by Direct Debit\nSUMMARY\n•\t Problem: Taxpayers who cannot pay their tax liabilities on time may make monthly payments through \nan installment agreement (IA). The IRS generally charges these taxpayers a “user fee” to manage \nIA payment plans. Although user fees are modest, they may discourage low-income taxpayers from \napplying for IAs and settling their tax liabilities voluntarily.\n•\t Solution: Require the IRS to waive the user fee for IAs with taxpayers whose adjusted gross incomes \nare equal to or less than 250 percent of the Federal Poverty Level and taxpayers who enter into \ndirect-debit IAs (DDIAs).\nPRESENT LAW\nIn cases where a taxpayer is unable to pay the full amount of his or her tax liability in a single lump sum, \nIRC § 6159(a) authorizes the IRS to enter into an IA under which the taxpayer will pay the liability in \nmonthly installments. A taxpayer can apply for an IA on paper, over the phone, or in person (these three \nbeing considered “Regular IA origination”), or by using an online payment agreement (OPA).\nThe Independent Offices Appropriations Act of 1952 (31 U.S.C. § 9701) and Office of Management and \nBudget Circular A-25 authorize the IRS to set user fees by regulation. Pursuant to Treas. Reg. § 300.1, the \nIRS currently charges $225 for entering into regular IAs and $130 for entering into OPAs.1 If a taxpayer \nauthorizes the IRS to “direct debit” monthly payments from a bank account each month, the fee is reduced to \n$107 for regular IAs and $31 for OPAs. These fees are designed to enable the agency to recover the full costs \nof administering IAs.\nFor low-income taxpayers – those with incomes at or below 250 percent of the Federal Poverty Level – Treas. \nReg. § 300.1 caps the IA fee at $43.2 In addition, IRC § 6159(f)(2)(A) waives the fee for low-income \ntaxpayers who enter into DDIAs. Low-income taxpayers who cannot enter into DDIAs (e.g., because they \ndo not have a bank account) must pay the $43 fee. If they make all payments required under the IA, IRC § \n6159(f)(2)(B) requires the IRS to reimburse them for the amount of the fee. In 2018, Congress amended \nIRC § 6159(f)(1) to prohibit the IRS from increasing the IA user fees.\nREASONS FOR CHANGE\nTaxpayers who are low-income and cannot afford to pay their tax bills are, almost by definition, experiencing a \nfinancial hardship. Requiring them to pay upfront user fees in addition to their tax liabilities, even if the user \nfees are modest, is likely to discourage some from entering into IAs. In addition, the cost of processing OPAs \nand DDIAs is so minimal that charging a user fee could cost the government more in lost tax revenue and \nincreased enforcement expenses than the user fee recovers.\n1\t\nSee User Fees for Installment Agreements, T.D. 9798, 81 Fed. Reg. 86,955 (Dec. 2, 2016).\n2 \nThe IRS is required to identify low-income individuals who request an IA, and it does so systemically by placing an indicator on the \ntaxpayer’s account based on the taxpayer’s last filed return.\n", "41\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nRECOMMENDATION\n•\t Amend IRC § 6159 to require the IRS to waive the user fee for all DDIAs and for IAs with taxpayers \nwhose adjusted gross incomes are at or below 250 percent of the Federal Poverty Level.3\n3 \nFor legislative language generally consistent with this recommendation, see Taxpayer Bill of Rights Enhancement Act of 2017, S. \n1793, 115th Cong. § 301 (2017); Taxpayer Protection and Assistance Act, S. 1321, 109th Cong. § 301 (2006).\n", "42\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #18\nImprove Offer in Compromise Program Accessibility by \nRepealing the Upfront Payment Requirements\nSUMMARY\n•\t Problem: Financially struggling taxpayers who cannot afford to pay their tax liabilities in full may apply \nfor an “offer in compromise” (OIC). Under an OIC, the IRS agrees to accept less than full payment in \nsatisfaction of the debt. Currently, taxpayers are required to include non-refundable partial payments \nwith their OIC applications. The Treasury Department has acknowledged that the partial payment \nrequirement may substantially reduce access to the OIC program and has estimated that repealing the \nrequirement would raise revenue.\n•\t Solution: Repeal the requirements that taxpayers include partial payments with OIC applications.\nPRESENT LAW\nIRC § 7122(a) authorizes the IRS to settle a tax debt by accepting an OIC. According to Policy Statement \n5-100, the IRS will “accept an offer in compromise when it is unlikely that the tax liability can be collected \nin full and the amount offered reasonably reflects collection potential.” Taxpayers whose offers are accepted \nmust file and pay their taxes for the next five years, as stated on IRS Form 656, Offer in Compromise (2023) \n(Section 7, items l and m). If they fail to remain in compliance for the five-year period, the IRS may seek to \ncollect the amounts it compromised.\nIRC § 7122(c)(1)(A) requires a taxpayer who would like the IRS to consider a “lump-sum” offer – payable \nin five or fewer installments – to include a nonrefundable partial payment of 20 percent of the amount of \nthe offer with the application. IRC § 7122(c)(1)(B) requires a taxpayer who would like the IRS to consider \na “periodic payment” offer – an offer payable in six or more installments – to include the first proposed \ninstallment with the application and to continue to make installment payments while the IRS is considering \nit. In addition to these upfront partial payments, Treas. Reg. § 300.3 requires that most offer applications \ninclude a $205 user fee. IRC § 7122(c)(3) provides that taxpayers with low incomes (i.e., taxpayers with \nadjusted gross incomes for the most recent tax year, or taxpayers with household gross monthly incomes \nmultiplied by 12 months, that is not more than 250 percent of the Federal Poverty Level guidelines) are not \nsubject to the user fee or the partial payment requirement.1 They may apply for a waiver on Form 656.\nREASONS FOR CHANGE\nBy accepting an offer, the IRS often collects money it would not otherwise collect and may convert a \nnoncompliant taxpayer into a compliant one by requiring the taxpayer, as a condition of the agreement, to \ntimely file returns and pay taxes for the following five years. The Treasury Department’s General Explanations \nof the Administration’s Fiscal Year 2017 Revenue Proposals acknowledged the benefit of offers by proposing \nto repeal the partial payment requirement, explaining that the requirement “may substantially reduce access \nto the offer in compromise program. ... Reducing access to the offer-in-compromise program makes it more \ndifficult and costly to obtain the collectable portion of existing tax liabilities.” The Treasury Department \nestimated that repealing the requirement would raise revenue.2\n1\t\nSee also Treas. Reg. § 300.3(b)(ii), (iii).\n2\t\nIn the past, the IRS expressed concern that repealing the partial payment requirement or limiting the user fee might have the effect \nof increasing the number of frivolous offers. The tax code discourages frivolous submissions by imposing a penalty of $5,000 on \nany person who submits a frivolous OIC application. See IRC § 6702(b).\n", "Improve Assessment and Collection Procedures\n43\nNational Taxpayer Advocate 2024 Purple Book \nA 2007 TAS study found that taxpayers above the low-income threshold were no better able to afford to make \npartial payments than those below it, and that those below it frequently did not obtain a waiver. Similarly, \na 2005 Treasury Inspector General for Tax Administration report found that when the IRS first imposed a \nuser fee (it was $150 in 2003), OIC submissions declined by more than 20 percent among taxpayers at every \nincome level, including those who were eligible for a fee waiver. Furthermore, after the partial payment \nrequirement was imposed, the slight increase in the offer acceptance rate did not offset the 26 percent decrease \nin submitted offers, suggesting that higher upfront costs deterred many taxpayers from submitting acceptable \noffers. Thus, upfront payments such as the user fee and the partial payment requirement likely reduce \ncollections and increase enforcement costs.\nRECOMMENDATION\n•\t Amend IRC § 7122(c) to remove the requirement that taxpayers include a partial payment with offer \napplications and to provide that any user fee that is imposed will not be required as an upfront payment \nbut rather will be collected out of amounts otherwise due on accepted offers.3\n3 \nFor legislative language generally consistent with the recommendation to repeal the partial payment requirement, see Small \nBusiness Taxpayer Bill of Rights Act of 2023, S. 1177 and H.R. 2681, 118th Cong. § 17 (2023), Small Business Taxpayer Bill of Rights \nAct of 2022, H.R. 7033, 117th Cong. § 17 (2022). We recommend that the language in these bills be modified to avoid eliminating \nthe exception to user fees for low-income taxpayers in IRC § 7122(c)(3). For additional background, see, e.g., National Taxpayer \nAdvocate 2006 Annual Report to Congress 507 (Legislative Recommendation: Improve Offer in Compromise Program Accessibility),\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/2006_arc_section2_v2.pdf.\n", "Improve Assessment and Collection Procedures\n44\nImprove Assessment and Collection Procedures\nLegislative Recommendation #19\nRequire the IRS to Consider a Taxpayer’s Current Income When \nDetermining Whether to Waive an Installment Agreement \nUser Fee\nSUMMARY\n•\t Problem: Financially struggling taxpayers who apply for an installment agreement (IA) are ordinarily \nrequired to pay a “user fee,” but the law requires the IRS to waive the fee if a taxpayer’s adjusted gross \nincome (AGI) is at or below 250 percent of the Federal Poverty Level. However, the IRS determines \nwhether to waive the IA user fee based solely on the taxpayer’s most recently filed tax return, even if the \nreturn was filed years ago and does not accurately reflect the taxpayer’s current financial condition.\n•\t Solution: Require the IRS to consider the taxpayer’s current financial condition in determining his or her \neligibility for a waiver of the IA user fee.\nPRESENT LAW\nA taxpayer who is unable to pay a federal income tax liability in full may apply for an IA or an offer in \ncompromise (OIC). For IAs, IRC § 6159(f)(2) provides that the user fee shall not be imposed, or in some \ncases may be refunded, for any taxpayer with an AGI that does not exceed 250 percent of the Federal \nPoverty Level “as determined for the most recent year for which such information is available.” For OICs, \nIRC § 7122(c)(3) similarly provides that the user fee shall not apply to any taxpayer with an AGI that does \nnot exceed 250 percent of the Federal Poverty Level “as determined for the most recent taxable year for which \nsuch information is available.”\nREASONS FOR CHANGE\nAlthough the statutory provisions governing user fees for IAs and OICs are nearly identical, IRS policy in \nsome cases treats taxpayers applying for IA fee waivers less favorably than taxpayers applying for OIC fee \nwaivers. In calculating a taxpayer’s eligibility to have an IA user fee waived, the IRS determines AGI by \nrelying solely on the taxpayer’s last filed tax return, even if the return was filed multiple years in the past and \ndoes not accurately reflect the taxpayer’s current financial condition.1\nAs a general matter, tax liability determinations are made for the tax period at issue. By contrast, tax \ncollectibility determinations are made based on the taxpayer’s current financial condition. User fee waiver \ndeterminations should similarly be based on whether the taxpayer can afford to pay the user fee today. \nRelying on an old tax return to make the determination often will not produce an accurate result. If, for \nexample, a taxpayer last filed a tax return in 2018 and has not had a filing requirement since that time, \nconsidering only the taxpayer’s 2018 return will enable the IRS to determine whether the taxpayer could \nhave afforded to pay the user fee in 2018, which is irrelevant to whether he or she can afford to pay the \nuser fee today; the taxpayer’s financial condition may have improved or deteriorated significantly in the \nintervening years.\n1\t\nSee Internal Revenue Manual (IRM) 5.14.9.10(5), Installment Agreement User Fees: Authority and General Information (Oct. 7, 2019), \nhttps://www.irs.gov/irm/part5/irm_05-014-009 (providing that for IAs filed after April 10, 2018, a taxpayer’s AGI should be \nconsidered “as reported on their most recently filed tax return”).\n", "Improve Assessment and Collection Procedures\n45\nNational Taxpayer Advocate 2024 Purple Book \nIn contrast to the IRS’s policy of relying solely on the taxpayer’s last filed return to make low-income fee \nwaiver determinations for purposes of IAs, the IRS’s policy for making low-income waiver fee determinations \nfor OICs is more flexible. If the taxpayer does not qualify for a fee waiver based on the last-filed return for \npurposes of an OIC application, the IRS will determine whether the taxpayer qualifies for a fee waiver based \non the taxpayer’s current income and household size.2 Thus, the OIC review process considers more current \ninformation when the taxpayer does not qualify based solely on AGI, whereas the IA review process does not.\nTo protect taxpayers’ right to a fair and just tax system, user fee waiver determinations for IAs and OICs \nshould be consistent and based on the taxpayer’s current financial condition to the maximum extent possible. \nWe recommend Congress clarify the law to require the IRS to consider a taxpayer’s current income when \ndetermining eligibility for the IA user fee waiver if no recent return has been filed (i.e., if the taxpayer has not \nfiled a tax return within the last two years or indicates that his or her financial condition has worsened).\nRECOMMENDATION\n•\t Amend IRC § 6159(f) to require the Secretary to consider a taxpayer’s current income when \ndetermining whether to waive an IA user fee.3\n2 \nIRM 5.8.2.4.1(6), Determining Processability (Sept. 2, 2022), https://www.irs.gov/irm/part5/irm_05-008-002. A similar issue arises \nin the context of the private debt collection program authorized by IRC § 6306. That statute provides that the account of a taxpayer \nwith AGI at or below 200 percent of the Federal Poverty Level may not be assigned to a private collection agency, and it directs the \nIRS to make the AGI determination on the basis of “the most recent taxable year for which such information is available.” The IRS \ncurrently will look for returns going back up to ten years – which clearly do not reflect the taxpayer’s current income – but will not \nconsider information reporting documents or other current income information. For our recommendation to change that approach \nalong the same lines as this recommendation, see Revise the Private Debt Collection Rules to More Accurately Identify and Protect \nTaxpayers With Incomes Below 200 Percent of the Federal Poverty Level, infra.\n3 \nWe believe existing law provides the IRS with this authority, but the IRS has not agreed. The IRS has stated in the past that it \ncan only determine “gross income” and not “adjusted gross income” (the statutory basis for a waiver) from information reporting \ndocuments. We believe the agency can implement a common-sense alternative method to assess a taxpayer’s current financial \ncondition for purposes of the IA user fee waiver since that is the point of the statute, and the fact that the IRS is doing exactly that in \nthe context of OIC fee waivers shows its position is not applied consistently.\n", "46\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #20\nModify the Requirement That the Office of Chief Counsel \nReview Certain Offers in Compromise\nSUMMARY\n•\t Problem: The IRS Office of Chief Counsel is currently required to review and provide a legal opinion \nfor every accepted offer in compromise (OIC) if the amount of unpaid tax is $50,000 or more, even \nthough the IRS determines whether to accept an OIC primarily based on an analysis of the taxpayer’s \nfinancial condition and very few OICs present significant legal issues. This requirement delays OIC \nprocessing and diverts Counsel attorneys from performing their core legal work.\n•\t Solution: Revise current law to require Counsel review of OICs only in cases that present significant \nlegal issues.\nPRESENT LAW\nIRC § 7122 authorizes the Secretary to enter into an agreement with a taxpayer that settles the taxpayer’s \ntax liabilities for less than the full amount owed, provided the taxpayer’s case has not been referred to the \nDepartment of Justice. Such an agreement is known as an OIC. Treas. Reg. § 301.7122-1(b) provides that \nthe IRS may compromise liabilities to the extent there is doubt as to liability or doubt as to collectibility, or to \npromote effective tax administration. The regulations further define these terms and describe instances when \ncompromise is appropriate.\nIRC § 7122(b) requires the Treasury Department’s General Counsel to review and provide an opinion for \naccepted OICs in all criminal cases and in all civil cases where the amount of unpaid tax assessed (including \nany interest, additional amount, addition to tax, and assessable penalty) is $50,000 or more. This authority is \nexercised by the IRS Office of Chief Counsel.1\nREASONS FOR CHANGE\nThe IRS receives tens of thousands of OIC applications every year. The overwhelming majority are submitted \nbased on doubt as to collectibility (i.e., the taxpayer says he or she cannot afford to pay the debt in full). \nIn these cases, the IRS decides whether to accept an OIC primarily by performing a financial analysis that \ncompares the taxpayer’s ability to pay (based on income and assets) with the taxpayer’s allowable living \nexpenses. Currently, the IRS also must verify that the legal and IRS policy requirements for compromise are \nmet prior to proposing acceptance, even though very few OICs present significant legal issues that require \nOffice of Chief Counsel involvement. The time Counsel employees spend learning the facts of every criminal \nOIC case and civil OIC case where the amount of unpaid tax assessed is $50,000 or more and writing \nopinions creates significant delays in OIC processing and is often duplicative of work the IRS has already \nperformed. It also requires a significant commitment of legal resources on the part of the IRS. The Office \nof Chief Counsel reports that it spends thousands of hours each year reviewing OICs.2 Taxpayers would be \nbetter served if those resources could be allocated elsewhere.\n1\t\nSee Internal Revenue Manual 8.23.4.3.3, Counsel Review of Acceptance Recommendations (Apr. 7, 2022), \nhttps://www.irs.gov/irm/part8/irm_08-023-004.\n2 \nEmails from IRS Office of Chief Counsel (Nov. 29, 2021; Sept. 1, 2020; and Aug. 9, 2019) (on file with TAS).\n", "Improve Assessment and Collection Procedures\n47\nNational Taxpayer Advocate 2024 Purple Book \nIn addition, delays in OIC processing may impede a taxpayer’s ability to make other financial decisions while \nawaiting a response and may even jeopardize the taxpayer’s ability to pay the amount offered if his or her \nfinancial circumstances deteriorate while the OIC is awaiting Counsel review.\nThe National Taxpayer Advocate believes the OIC process would be improved if Congress repeals the blanket \nrequirement that Counsel review all OICs in civil cases where the unpaid tax assessed is $50,000 or more and \nreplace it with language authorizing the Secretary to require Counsel review in cases that present significant \nlegal issues.3\nRECOMMENDATION\n•\t Amend IRC § 7122(b) to repeal the requirement that Counsel review all OICs in civil cases where the \namount of unpaid tax assessed (including any interest, additional amount, addition to tax, or assessable \npenalty) is $50,000 or more and replace it with language authorizing the Secretary to require Counsel \nreview of OICs in cases that the Secretary determines present significant legal issues.4\n3 \nThe Secretary may issue guidance that specifies how the IRS will determine whether a significant legal issue exists. For example, \nthe IRS employee evaluating the OIC application could be given the authority to make the determination, or OIC applications \ninvolving unpaid tax assessments above a certain threshold (e.g., $1 million) could be submitted to Counsel personnel, who could \nmake the determination without having to provide a legal opinion unless a significant legal issue is identified.\n4 \nFor legislative language generally consistent with this recommendation, see Taxpayer Bill of Rights Enhancement Act of 2017, \nS. 1793, 115th Cong. § 303 (2017); Taxpayer Bill of Rights Enhancement Act of 2015, S. 1578, 114th Cong. § 403 (2015); Tax \nAdministration Good Government Act, S. 882, 108th Cong. § 104 (2003); Tax Administration Good Government Act, H.R. 1528, \n108th Cong. § 304 (2004).\n", "48\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #21\nRequire the IRS to Mail Notices at Least Quarterly to Taxpayers \nWith Delinquent Tax Liabilities\nSUMMARY\n•\t Problem: The IRS is required to send billing notices to taxpayers with tax debts once a year. Private \nbusinesses typically send billing notices more frequently, often monthly. By sending infrequent billing \nnotices, the IRS receives fewer payments from taxpayers, and as a result, more taxpayers face aggressive \nIRS collection actions such as levies and liens.\n•\t Solution: Require the IRS to send billing notices to taxpayers with tax debts at least quarterly.\nPRESENT LAW\nIRC § 7524 requires the IRS to send taxpayers with delinquent accounts a written notice that sets forth the \namount of the tax delinquency as of the date of the notice and to do so “[n]ot less often than annually.”\nREASONS FOR CHANGE\nThe IRS satisfies the IRC § 7524 requirement by sending taxpayers with delinquent accounts Notice CP-71, \nReminder Notice, once a year. However, the infrequency of IRS billing notices leaves collectible revenue \nuncollected and subjects taxpayers who would make payments if they received more frequent reminders to \nadditional penalties and interest charges, along with harsher consequences such as wage garnishments, bank \naccount levies, and property liens.\nSending more frequent notices after the IRS’s initial notice stream would entail additional postage and \nprocessing costs. However, private sector businesses, including credit card issuers and retailers, face this \nsame trade-off, and they almost uniformly send billing notices more frequently than once a year. Most send \ndelinquency notices on at least a monthly basis. They evidently have found that frequent notices generate \nmore revenue, net of costs. Many individual and business taxpayers face financial challenges and prioritize \npaying the bills of creditors who are sending regular notices and are top of mind.\nRECOMMENDATION\n•\t Amend IRC § 7524 to require the IRS to notify taxpayers of delinquent tax liabilities at least quarterly.1\n1 \nFor legislative language generally consistent with this recommendation, see Protecting Taxpayers Act, S. 3278, 115th Cong. § 201 \n(2018). As more taxpayers establish online accounts, the IRS will be able to transmit notices to taxpayers electronically rather than \nby snail mail. For that reason, we are phrasing our recommendation broadly to allow that means of communication as an option.\n", "49\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nLegislative Recommendation #22\nClarify When the Two-Year Period for Requesting Return of \nLevy Proceeds Begins\nSUMMARY\n•\t Problem: The IRS is authorized to return levy proceeds to a taxpayer in certain circumstances, or to a \nthird party in the case of a wrongful levy, if a request for return is made within two years from the “date \nof levy.” For levies delivered by hand or mail (paper levies), the “date of levy” is the date the notice of \nlevy was served. For levies issued electronically, the IRS considers the date on which it received the \nlevied proceeds to be the “date of levy.” This inconsistency means that parties subject to electronic levies \nare sometimes able to recover levied funds that parties subject to paper levies may not recover.\n•\t Solution: Allow the IRS to return qualifying levy proceeds if the funds were received by the IRS within \nthe preceding two years, regardless of the date the original levy was served.\nPRESENT LAW\nIRC § 6331(a) allows the IRS to levy on a taxpayer’s property and rights to property that exist at the time the \nlevy is served. Rights to property include fixed and determinable obligations to which the levy attaches, even \nif receipt of a payment arising from the obligation is deferred until a later date.\nIRC § 6331(e) allows a levy on a taxpayer’s salary or wages that is continuous from the date the levy is first \nmade until the levy is released under IRC § 6343.\nIRC § 6331(h) allows the IRS to levy on certain specified federal payments, such as Social Security benefits, \nwhich levy is continuous from the date the levy is first made until the levy is released. This levy is made by \nelectronic means under the Federal Payment Levy Program (FPLP).1\nIRC § 6343(b) authorizes the IRS to return money levied upon or money received from the sale of levied \nproperty to third parties when it determines the levy was wrongful if the third party requests the return within \ntwo years from the “date of such levy.”2\nIRC § 6343(d) authorizes the IRS to return money levied upon or money received from the sale of levied \nproperty to the taxpayer as if the property had been wrongfully levied upon when it determines one of the \ncircumstances specified in IRC § 6343(d)(2) exists if the taxpayer requests the return within two years from \nthe “date of such levy.”3\nFor levies delivered by hand, the “date of levy” is the date of delivery. For mailed levies, Treas. Reg. \n§ 301.6331-1(c) similarly defines the “date of levy” as the date the levy is delivered to the person in possession \nof the property. By contrast, for levies imposed by electronic means through the FPLP\n, the IRS has adopted \na policy, set forth in the Internal Revenue Manual (IRM), to return all or a portion of the FPLP proceeds it \nreceived during the two-year period preceding the date of request for return without regard to the date the \n1\t\nThe FPLP is an automated process used by the IRS to systemically levy federal payments owed to taxpayers. See IRS, Federal \nPayment Levy Program, https://www.irs.gov/businesses/small-businesses-self-employed/federal-payment-levy-program (last \nvisited Nov. 17, 2023).\n2 \nUnder IRC § 7426(a)(1), a third party may bring a suit against the United States to recover amounts wrongfully levied. IRC § 6532(c) \nrequires that a wrongful levy suit be brought within two years of the “date of the levy” unless a timely request for return of property \nwas made pursuant to IRC § 6343(b).\n3 \nIRC § 6343(b), (d) permits the IRS to return specific property levied upon at any time.\n", "50\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\ninitial levy was delivered.4 However, the IRM is simply a set of instructions to help IRS employees do their \njobs. Neither the IRS nor taxpayers may rely on it in court.\nREASONS FOR CHANGE\nThe IRS may issue levies to attach a taxpayer’s assets, such as wages, pension benefits, annuities, or Social \nSecurity benefits that result in multiple payments over many years. The IRS has the authority to return levy \nproceeds to a third party or to the taxpayer if the person requests the proceeds within two years of the date of \nlevy. The “date of levy” is generally the date the IRS delivers a notice of levy by mail or by hand to the person \nin possession of the property levied. In the case of a continuous levy under IRC § 6331(e), the date of levy is \nthe date the notice of levy is first served by hand or by mail on the person in possession of the taxpayer’s salary \nor wages.5 If a party requests return of levy payments more than two years after the date the notice of levy was \nserved, the IRS is not authorized to return any payments.\nIn the case of FPLP levies under IRC § 6331(h), however, the IRM provides that the IRS will return a levied \npayment if the payment was made within the two-year period before the date of the request for return. This \nresults in similarly situated persons being treated differently and infringes upon a third party or taxpayer’s right \nto a fair and just tax system.\nExample: Assume the IRS issues a continuous levy under IRC § 6331(e) to the taxpayer’s employer in \nYear One, and the employer withholds and pays over to the IRS a portion of the taxpayer’s paychecks \nfor each month of the next four years. Then in Year Four, the taxpayer’s dependent becomes ill, and as \na result, his living expenses increase significantly due to large medical bills. The levy is now causing an \neconomic hardship for the taxpayer.\nThe taxpayer asks the IRS to release the levy and return the portion of the levy proceeds that were taken \nduring the time in which the taxpayer was experiencing economic hardship, and the IRS agrees that it is \nin the best interests of the taxpayer and the government to do so. However, the IRS is prohibited from \nreturning the levy proceeds to the taxpayer because more than two years have elapsed since the date the \nlevy was served on the employer.\nContrast this result with a taxpayer whose Social Security benefits are levied under the FPLP\n. The IRS \nmay return up to the last two years of levy payments even if the request occurs more than two years after \nthe FPLP levies began.\nWe emphasize that the IRC authorizes the IRS to release levies only in limited circumstances, such as where \nthe levy was wrongful, where the liability has been satisfied, where the levy is creating an economic hardship \nfor the taxpayer, or where release of the levy would facilitate the collection of tax. As such, we believe the \nauthorizing statute should give the IRS additional flexibility to return levy proceeds in these cases.\nRECOMMENDATION\n•\t Amend IRC § 6343(b) to strike the term “date of such levy” and substitute “each date the IRS receives \nmoney from the levy or the date the IRS receives the money from the sale of levied property.”\n4\t\nSee IRM 5.11.7.3.7(2), Returning FPLP Levy Proceeds (July 1, 2022), https://www.irs.gov/irm/part5/irm_05-011-007r (providing \nfor return within two years from the “date of such levy payment”); IRM 5.19.9.3.7(5), Returning SITLP Payments (June 23, 2022), \nhttps://www.irs.gov/irm/part5/irm_05-019-009r (providing for return within two years from the “date of such levy payment”).\n5 \nSuch a levy is issued via Form 668-W, Notice of Levy on Wages, Salary, and Other Income, and is generally a “paper” levy. A paper \nlevy is defined as “either a manual or systemic levy on Form 668-A, or Form 668-W, that is prepared and issued by an RO.” This \ndiffers from an FPLP levy, which is an automated levy. Automated levies are “levies issued through the Automated Levy Programs. \nThese levies are transmitted electronically. The proceeds are also received electronically.” IRM 5.11.5.1.6, Terms/Definitions/\nAcronyms (June 13, 2018), https://www.irs.gov/irm/part5/irm_05-011-005.\n", "51\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nLegislative Recommendation #23\nProtect Retirement Funds From IRS Levies, Including So-Called \n“Voluntary” Levies, in the Absence of “Flagrant Conduct” by \na Taxpayer\nSUMMARY\n•\t Problem: Congress has provided significant tax incentives to encourage Americans to save for retirement. \nThose policies reflect recognition that almost all workers eventually retire and require retirement savings \nto pay their basic living expenses and that retirees who do not have savings often end up on costly \npublic assistance programs. Those policies are undermined when the protections for retirement savings \nfrom levy are a matter of IRS policy, rather than codified in statute, and the IRS encourages or allows \ntaxpayers with tax liabilities to agree to “voluntary” levies on their retirement accounts.\n•\t Solution: Prohibit the IRS from levying on retirement accounts unless a taxpayer has engaged in \n“flagrant conduct.”\nPRESENT LAW\nThe IRS has wide discretion to exercise its levy authority. IRC § 6331(a) provides that the IRS generally may \n“levy upon all property and rights to property” of the taxpayer, which includes retirement savings. Some \nproperty is exempt from levy pursuant to IRC § 6334.\nAs a policy matter, the IRS has decided not to levy on the assets in a taxpayer’s retirement account unless it \ndetermines the taxpayer has engaged in “flagrant conduct.”1 However, the term “flagrant conduct” is not \ndefined for purposes of this analysis in the IRC or Treasury regulations. Although the Internal Revenue \nManual (IRM) provides examples of flagrant conduct,2 it does not provide taxpayer protections. Taxpayers \ngenerally may not rely on IRM violations as a basis for challenging IRS actions in court, and the IRS may \nmodify or rescind IRM provisions at any time without congressional or public input.\nREASONS FOR CHANGE\nCongress has provided significant tax incentives to encourage taxpayers to save for retirement. There are \nstrong public policy reasons to encourage retirement savings and to shield retirement savings from IRS levies. \nAlmost all workers eventually retire, and they require retirement savings to pay for basic living expenses. In \naddition, retirees who do not have sufficient savings are more likely to experience economic hardship and \nqualify for public assistance, which taxpayers pay to provide.\nThe IRS has taken certain steps to protect retirement savings by requiring a specialized analysis prior to levy, \nincluding a determination of whether the taxpayer engaged in “flagrant conduct.” However, certain changes \nin IRS procedures have eroded these protections. In 2017, the IRS modified the IRM to adopt procedures \n1 \nIRM 5.11.6.3(5), Funds in Pension or Retirement Plans (May 26, 2021), https://www.irs.gov/irm/part5/irm_05-011-006. The \nIRS will also consider collection alternatives and whether the taxpayer relies on funds in the retirement account (or will in the \nnear future) for necessary living expenses. IRM 5.11.6.3(3), (4), and (7), Funds in Pension or Retirement Plans (May 26, 2021), \nhttps://www.irs.gov/irm/part5/irm_05-011-006.\n2 \nThe IRM provides 13 examples of flagrant conduct. See IRM 5.11.6.3(6), Funds in Pension or Retirement Plans (May 26, 2021), \nhttps://www.irs.gov/irm/part5/irm_05-011-006.\n", "Improve Assessment and Collection Procedures\n52\nImprove Assessment and Collection Procedures\nthat allow taxpayers to request “voluntary” levies on retirement accounts.3 If a taxpayer requests a “voluntary” \nlevy, the IRS bypasses the determination of “flagrant conduct.”4\nAs a result, taxpayers who have not engaged in “flagrant conduct” in their tax matters and who therefore \nwould have been shielded from levies on their retirement accounts in the past may agree to “voluntary” levies \nout of fear or anxiety and thus may find themselves in economic hardship during retirement.\nBecause retirement accounts are critical to retirees’ financial well-being, we recommend that Congress codify \nthe levy protections, rather than leaving their scope to the IRS’s discretion. Under IRC § 6334, the IRS is \nprohibited from levying on certain sources of payment, such as unemployment and child support. These \nexceptions reflect policy determinations. For example, Congress has determined that the IRS should not \nlevy on child support payments because doing so would likely harm the children who rely on those benefits \nfor support. To better protect retirement savings, the National Taxpayer Advocate believes that retirement \nsavings should be added to the list of exempt property, absent “flagrant conduct,” and that the term “flagrant \nconduct” should be defined in the statute.5\nRECOMMENDATIONS\n•\t Amend IRC § 6334(a) to include qualified retirement savings as a category of property exempt from \nlevy unless it is determined that the taxpayer has engaged in “flagrant conduct” and the levy would not \ncreate an economic hardship.6\n•\t Amend IRC § 6334 to define “flagrant conduct” as an action with the intent to evade or defeat any tax \nimposed by Title 26 or the collection or payment of any such tax.7\n3 \nIRM 5.11.6.3(3), Funds in Pension or Retirement Plans (May 26, 2021), https://www.irs.gov/irm/part5/irm_05-011-006.\n4 \nThe IRS will still consider collection alternatives and whether the taxpayer relies on funds in the retirement account (or will in \nthe near future) for necessary living expenses, as well as verify that the taxpayer received collection due process rights. IRM \n5.11.6.3(3), (4), and (7), Funds in Pension or Retirement Plans (May 26, 2021), https://www.irs.gov/irm/part5/irm_05-011-006.\n5 \nWe recognize that adopting these recommendations would impact taxpayers who might want to dip into their retirement savings to \npay their tax debts and request a levy to avoid the ten percent tax that applies to early distributions from retirement accounts. On \nbalance however, we believe the greater protections afforded to retirement savings by our recommendations outweigh this impact.\n6\t\nIn rare cases, a taxpayer with millions of dollars in retirement savings may be delinquent in paying his or her tax debts without \nhaving engaged in flagrant conduct. To avoid providing an unlimited exemption from levy in these cases, Congress could make the \nlevy exemption subject to a cap, such as $1 million in qualified retirement savings, and index it for inflation to maintain its value in \nfuture years.\n7 \nFor legislative language generally consistent with these recommendations, see, e.g., John Lewis Taxpayer Protection Act, \nH.R. 3738, 117th Cong. § 203 (2021); Taxpayer Protection Act, H.R. 2171, 115th Cong. § 203 (2017); and Taxpayer Rights Act, S. 2333 \nand H.R. 4128, 114th Cong. §§ 306 & 307 (2015).\n", "53\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nLegislative Recommendation #24\nProvide Taxpayer Protections Before the IRS Recommends the \nFiling of a Lien Foreclosure Suit on a Principal Residence\nSUMMARY\n•\t Problem: Seizing and selling a taxpayer’s home is one of the most severe and potentially devastating \nactions the IRS may take to collect a tax debt. The law provides two alternative procedures by which \nthe IRS may sell a taxpayer’s home for delinquent taxes – one administrative and one judicial. Under \nthe administrative procedure (levy), the law provides significant and meaningful taxpayer protections \nbefore a seizure and sale may take place. Under the judicial procedure (lien foreclosure), far fewer \nprocedural safeguards exist.\n•\t Solution: Provide the same protections to taxpayers and their families who are subject to lien foreclosure \nsuits against their principal residences as the law provides to taxpayers who are subject to administrative \nsales of their principal residences.\nPRESENT LAW\nSelling a taxpayer’s principal residence to satisfy a tax liability is one of the most intrusive collection remedies \nthe IRS can impose against a taxpayer. The IRS has two different procedures to collect delinquent taxes from \na taxpayer’s principal residence: (1) an administrative seizure and sale; or (2) a lien foreclosure suit. The two \ncannot be used concurrently. The IRS generally uses the administrative seizure and sale procedures unless \nthere are “questions concerning title to the particular property or priorities of liens that create an unfavorable \nor impossible market for administrative sale,” or “it may be difficult to obtain the property or to preserve its \nvalue, and the aid of the court is necessary through specific order or the appointment of a receiver.”1 In these \ntypes of situations, the IRS uses the lien foreclosure procedure to enhance its ability to sell the property and \nobtain a higher sale price.\nAdministrative Seizure\nIRC § 6334(a)(13) provides that the principal residence of a taxpayer is generally exempt from levy, except as \nprovided in subsection (e). IRC § 6334(e)(1)(A) provides that a principal residence shall not be exempt from \nlevy if a judge or magistrate of a U.S. district court “approves (in writing) the levy of such residence.” An \nadministrative seizure is generally subject to significant taxpayer protections. Among them, IRC § 6343(a) \nrequires the IRS to release a levy under certain circumstances, including where it determines that the levy “is \ncreating an economic hardship due to the financial condition of the taxpayer.”2 The government must show \nthat “the taxpayer’s other assets subject to collection are insufficient to pay the amount due,”3 and that “no \nreasonable alternative for collection of a taxpayer’s debt exists.”4 In addition, “[i]f the property to be levied \nis owned by the taxpayer but is used as the principal residence of the taxpayer’s spouse, the taxpayer’s former \nspouse, or the taxpayer’s minor child, the government will send a letter to each such person providing notice \nof the commencement of the proceeding. The letter will be addressed in the name of the taxpayer’s spouse \n1 \nChief Counsel Directives Manual 34.6.2.2(1), Judicial Enforcement of the Tax Lien (Aug. 8, 2023), https://www.irs.gov/irm/part34/\nirm_34-006-002; see also Internal Revenue Manual (IRM) 5.17.4.8.2.1, Administrative Collection Devices Are Not Feasible or \nAdequate (Mar. 25, 2022), https://www.irs.gov/irm/part5/irm_05-017-004.\n2 \nIRC § 6343(a)(1)(D).\n3 \nIRC § 6334(e).\n4 \nTreas. Reg. § 301.6334-1(d)(1). This requirement in the regulations is consistent with the legislative history of section 6334(e), \nwhich states that a principal residence “should only be seized to satisfy tax liability as a last resort.” S. REP. NO. 105-174, at \n86-87 (1998).\n", "54\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nor ex-spouse, individually or on behalf of any minor children.”5 A letter will be addressed to “Occupant” \nif “it is unclear who is living in the principal residence property and/or what such person’s relationship is to \nthe taxpayer.”6\nLien Foreclosure Suit\nIRC § 7403 authorizes the Department of Justice (DOJ) to file a civil action against a taxpayer in a U.S. \ndistrict court to enforce a tax lien and foreclose on a taxpayer’s property. There is no exclusion for property \nconsisting of a taxpayer’s principal residence. As compared with administrative seizures, statutory taxpayer \nprotections are considerably more limited in lien foreclosure suits. For example, the Supreme Court has held: \n“We can think of virtually no circumstances … in which it would be permissible to refuse to authorize a sale \nsimply to protect the interests of the delinquent taxpayer himself or herself.”7 A court has some discretion \nto refuse to authorize a sale that would impact a spouse, children, or other third parties, but even in that \ncircumstance, the discretion is limited.8 Further, there is no requirement the IRS establish that “no reasonable \nalternative for collection of a taxpayer’s debt exists” or that the IRS notify the taxpayer’s spouse, former spouse, \nor family unless they have an ownership interest in the property to be foreclosed.\nREASONS FOR CHANGE\nIRC § 6334(e), requiring judicial approval of the administrative sale of principal residences, was enacted as \npart of the IRS Restructuring and Reform Act of 1998. The Senate Finance Committee report stated that the \n“seizure of the taxpayer’s principal residence is particularly disruptive to the taxpayer as well as the taxpayer’s \nfamily,” and a principal residence therefore “should only be seized to satisfy tax liability as a last resort.”9\nThis code section provided protections to taxpayers subject to administrative seizures of principal residences \nbut offered no such protections to taxpayers subject to judicial foreclosures of principal residences. While the \nIRS may prefer one procedure over the other depending on the circumstances, from a taxpayer’s standpoint \nthere is no meaningful difference between these two actions. A lien foreclosure in this circumstance has the \nsame devastating impact as an administrative seizure. The result is that the taxpayer’s principal residence \nis sold, and the proceeds are applied to his or her tax liability.10 Both groups of taxpayers deserve the same \nprotections, as do their families.\nAt the recommendation of the Office of the Taxpayer Advocate, the IRS has written procedures into its \nInternal Revenue Manual (IRM) that provide additional taxpayer protections before a case may be referred \nto DOJ for the filing of a lien foreclosure suit.11 The IRM prescribes certain initial steps IRS employees must \ntake, such as attempting to identify the occupants of a residence and advising the taxpayer about Taxpayer \nAdvocate Service assistance options. It also sets forth an internal approval process prior to referring a lien \n5 \nTreas. Reg. § 301.6334-1(d)(3).\n6\t\nId.\n7 \nUnited States v. Rodgers, 461 U.S. 677, 709 (1983).\n8 \nId. at 680, 709-710.\n9 \nS. REP. NO. 105-174, at 86-87 (1998).\n10\t\nFor example, in United States v. Maris, 109 A.F.T.R.2d 2012-775, 2012-1 USTC P 50,182 (D. Nev. 2012), the court issued an order \ndenying a request to foreclose tax liens on a principal residence because the government had not established that no reasonable \nalternative existed for collection of the taxpayer’s debt. On reconsideration, the government argued that this requirement only \napplied to an order approving an administrative seizure and sale under IRC § 6334(e), but the court disagreed. United States v. \nMaris, 2013 WL 3200079, 111 A.F.T.R.2d 2013-2475, 2013-2 USTC P 50,403 (D. Nev. 2013). However, other courts have held that \nthe requirements for administrative seizure and sale of a principal residence are not applicable to lien foreclosure under IRC § 7403. \nSee, e.g., United States v. Martynuk, 115 A.F.T.R.2d 2015-613, 2015-1 USTC P 50,168 (S.D.N.Y 2015) (declining to follow Maris) and \nthe cases cited therein. From the standpoint of protecting a taxpayer’s rights, the considerations of either cause of action are \nidentical. There is no reason to afford fewer taxpayer protections in one circumstance than the other.\n11\t\nSee IRM 5.17.4.8.2.5, Lien Foreclosure on a Principal Residence (Sept. 8, 2023), https://www.irs.gov/irm/part5/irm_05-017-004; \nIRM 5.17.12.20.2.2.4, Additional Items for Lien Foreclosure of Taxpayer’s Principal Residence (Nov. 9, 2023), https://www.irs.gov/\nirm/part5/irm_05-017-012; IRM 25.3.2.4.5.2(3), Actions Involving the Principal Residence of the Taxpayer (Nov. 9, 2023), \nhttps://www.irs.gov/irm/part25/irm_25-003-002r.\n", "55\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nenforcement case to DOJ. However, the IRM is simply a set of instructions to IRS staff. Taxpayers generally \nmay not rely on IRM violations as a basis for challenging IRS actions in court, and the IRS may modify or \nrescind IRM provisions at any time.\nBecause of the devastating impact the seizure of a taxpayer’s principal residence may have on the taxpayer \nand his or her family, the National Taxpayer Advocate believes taxpayer protections from lien foreclosure suit \nreferrals should be codified and not left for the IRS to determine through IRM procedures.\nRECOMMENDATIONS\n•\t Amend IRC § 7403 to codify current IRM administrative protections, including that an IRS employee \nmust receive executive-level written approval to proceed with a lien foreclosure suit referral.\n•\t Amend IRC § 7403 to preclude IRS employees from requesting that DOJ file a civil action in a U.S. \ndistrict court seeking to enforce a tax lien and foreclose on a taxpayer’s principal residence, except where \nthe employee has determined that:\n(1) \u0007\nThe taxpayer’s other property or rights to property, if sold, would be insufficient to pay the amount \ndue, including the expenses of the proceedings, and no reasonable alternative exists for collection of \na taxpayer’s debt;\n(2) \u0007\nThe foreclosure and sale of the residence would not create an economic hardship due to the financial \ncondition of the taxpayer; and\n(3) \u0007\nIf the property to be levied is owned by the taxpayer but is used as the principal residence of the \ntaxpayer’s spouse, the taxpayer’s former spouse, or the taxpayer’s minor child, the IRS has sent a \nnotice addressed in the name of the taxpayer’s spouse or ex-spouse, individually or on behalf of any \nminor children.12\n12 \nFor legislative language generally consistent with this recommendation, see Small Business Taxpayer Bill of Rights Act of 2023, \nS. 1177, 118th Cong. § 11 (2023); Small Business Taxpayer Bill of Rights Act of 2023, H.R. 2681, 118th Cong. § 11 (2023); Small \nBusiness Taxpayer Bill of Rights Act of 2015, H.R. 1828, 114th Cong. § 16 (2015); Small Business Taxpayer Bill of Rights Act of 2015, \nS. 949, 114th Cong. § 16 (2015); and Eliminating Improper and Abusive IRS Audits Act of 2014, S. 2215, 113th Cong. § 8 (2014).\n", "56\nImprove Assessment and Collection Procedures\nImprove Assessment and Collection Procedures\nLegislative Recommendation #25\nProvide Collection Due Process Rights to Third Parties Holding \nLegal Title to Property Subject to IRS Collection Actions\nSUMMARY\n•\t Problem: When the IRS takes collection action against a taxpayer, the taxpayer is entitled to a collection \ndue process (CDP) hearing at which he or she may raise defenses, challenge the appropriateness of \nthe collection action, and propose collection alternatives. In some cases, the IRS may take collection \naction against third parties who the IRS determines are liable to pay the tax. These third parties are not \nentitled to a CDP hearing, giving them less procedural protection than the taxpayer who owes the tax.\n•\t Solution: Clarify that affected third parties who hold legal title to property subject to IRS collection \naction are entitled to CDP protections to the same extent as the taxpayers who owe the tax.\nPRESENT LAW\nCurrent law authorizes the IRS to file a Notice of Federal Tax Lien (NFTL) against and levy upon (seize) all \nproperty or rights to property of “any person liable to pay any tax” who neglects or refuses to do so, including \nproperty owned by certain third parties (individuals or entities).1 These third parties include nominees, alter \negos, and persons to whom lien-encumbered property is transferred (collectively, “affected third parties”). \nIn connection with taking these collection actions, the Secretary must provide CDP rights to “the person \ndescribed in section 6321” (in the case of liens) and to “any person with respect to any unpaid tax” before \nlevying against property (in the case of levies).2\nREASONS FOR CHANGE\nCongress created the CDP notice and hearing procedures to give taxpayers the right to a meaningful hearing \nbefore the IRS levies their property or immediately after the IRS files an NFTL against their property. During \na CDP hearing with the IRS Independent Office of Appeals (Appeals), a taxpayer has the opportunity to \nraise defenses, challenge the appropriateness of collection actions, and propose collection alternatives.3 If the \nparties cannot otherwise resolve the issues, Appeals issues a notice of determination that is subject to judicial \nreview in the U.S. Tax Court.4\nFor purposes of CDP eligibility, the Treasury regulations interpret the statutory term “person” as including \nonly the taxpayer (i.e., the person upon whom the tax was imposed and who refused or neglected to pay \nfollowing notice and demand).5 Thus, affected third parties are not afforded CDP rights.6\n1\t\nSee IRC §§ 6323(f), 6331(a).\n2 \nIRC §§ 6320(a)(1), 6331(d)(1). See also IRC §§ 6321, 6322, 6323(a), 6323(f), 6323(h)(6), and 6331(a). IRC § 6321 also refers to \n“any person liable to pay any tax.” A CDP lien notice will only be given to the person described in IRC § 6321 who is named on \nthe NFTL. Treas. Reg. § 301.6320-1(a)(2) Q&A-A1. A CDP levy notice will only be given to the person described in IRC § 6331(a). \nTreas. Reg. § 301.6330-1(a)(3) Q&A-A1.\n3 \nIRC §§ 6320(c), 6330(c)(2).\n4 \nIRC §§ 6320(c), 6330(d)(1).\n5 \nTreas. Reg. § 301.6320-1(a)(2) Q&A-A1; Treas. Reg. § 301.6330-1(a)(3) Q&A-A1.\n6\t\nSee Treas. Reg. §§ 301.6320-1(a)(2) Q&A-A7, 301.6330-1(a)(3) Q&A-A2, 301.6320-1(b)(2) Q&A-B5, and 301.6330-1(b)(2) Q&A-B5. \nThis interpretation is inconsistent in some respects with the stated congressional intent, and the Treasury Department could have \ninterpreted the statute otherwise. The CDP regime was enacted by the IRS Restructuring and Reform Act of 1998, and in explaining \nCDP rights, the accompanying conference report referred to “[t]he taxpayer (or affected third party).” H.R. REP. NO. 105-599, at \n264 (1998) (Conf. Rep.). In addition, CDP levy rights are statutorily afforded to “persons” and are neither limited to taxpayers nor \nto persons who originally neglected or refused to pay the tax. The term “taxpayer” is defined in IRC § 7701(a)(14) as “any person \nsubject to any internal revenue tax,” which in this context arguably may include affected third parties, given that the IRS is seeking \nto collect from them.\n", "Improve Assessment and Collection Procedures\n57\nNational Taxpayer Advocate 2024 Purple Book \nIn some affected third-party circumstances, the IRS seeks to collect from specific property (e.g., property \nthat has been transferred to a third party subject to a tax lien, whether or not as a nominee). In other cases, \nthe IRS seeks to collect from all property of the affected third party (e.g., an alter ego).7 In both situations, \nthe IRS may file NFTLs that identify the affected third party and levy upon property that, under state law, \nbelongs to the affected third party.\nThe current collection regime, including the available remedies for alleged nominees, alter egos, and persons \nto whom property subject to a tax lien is transferred, is unduly burdensome, inefficient, and lacking adequate \nprocedural safeguards. A third party may seek administrative review of a nominee/alter ego lien or levy \ndetermination by requesting a Collection Appeals Program (CAP) hearing through Appeals.8 However, a \nCAP hearing only provides a summary review, since Appeals’ goal is to decide CAP cases within five days.9 \nWhile the goal of quickly resolving CAP cases is laudable, the rights of the third party utilizing a CAP appeal \ncan be adversely affected.\nIn addition, all CAP decisions are final and not subject to judicial review.10 The only judicial remedies \nrequire filing suit in a U.S. district court,11 which is difficult to navigate without legal representation and can \nbe costly for both affected third parties and the government. Some affected third parties who cannot afford \nthe significant expense and burden of litigation may never be able to challenge an inappropriate or unlawful \ncollection action.\nIn fiscal year (FY) 2023, the IRS issued 125,800 CDP notices to taxpayers; 9,376 taxpayers requested CDP \nhearings; and 1,110 taxpayers filed CDP petitions in the U.S. Tax Court.12 By comparison, the IRS only filed \n1,532 nominee and alter ego NFTLs during FY 2023.13 Thus, expressly providing CDP rights to affected \nthird parties would not impose an undue administrative burden on the IRS and would reduce litigation costs \nfor both the government and the affected third parties.\nFor these reasons, the National Taxpayer Advocate believes it is incongruous and inequitable for taxpayers who \noriginally were responsible for tax debts to receive the full protection of IRC §§ 6320 and 6330, while affected \nthird parties holding legal title to property subject to IRS collection actions do not receive these same due \nprocess protections.\n7 \nSee Oxford Capital Corp. v. United States, 211 F.3d 280, 284 (5th Cir. 2000); Internal Revenue Manual (IRM) 5.17.2.5.7(2), Property \nHeld by Third Parties (Jan. 8, 2016), https://www.irs.gov/irm/part5/irm_05-017-002.\n8 \nTreas. Reg. § 301.6330-1(b)(2) Q&A-B5; Treas. Reg. § 301.6330-1(b)(2) Q&A-B5.\n9 \nIRM 8.24.1.3.8, Case Procedures under CAP (Sept. 28, 2021), https://www.irs.gov/irm/part8/irm_08-024-001.\n10\t\nHughes v. Comm’r, T.C. Memo. 2012-42; IRM 8.24.1.2, Distinctions Between CAP and Collection Due Process (CDP) Hearings \n(Sept. 28, 2021), https://www.irs.gov/irm/part8/irm_08-024-001.\n11\t\nFor example, if the IRS has filed an NFTL, the third party who holds the title is left with the option to bring an action to quiet title \nunder 28 U.S.C. § 2410 in a U.S. district court. To contest a nominee, alter ego, or transferee levy, the affected third party must file \na wrongful levy action under IRC § 7426 in a U.S. district court.\n12 \nOf the total hearing requests, 5,768 involved individuals and 3,608 involved business taxpayers. IRS Compliance Data Warehouse \n(CDW), Individual Master File (FY 2023) (through Sept. 28, 2023); IRS CDW, Business Master File (FY 2023) (through Sept. 28, \n2023). This data includes FY 2023 CDP notices mailed and CDP hearings requested as indicated on the taxpayers’ accounts by \nSept. 28, 2023. Actual numbers may be higher because some may not have been posted to taxpayer accounts until FY 2024. The \ntotal number of CDP petitions filed in the Tax Court was compiled by the IRS Office of Chief Counsel. IRS, Counsel Automated \nTracking System, Subtype DU. This data does not include cases on appeal.\n13 \nIRS response to TAS information request (Oct. 30, 2023).\n", "Improve Assessment and Collection Procedures\n58\nImprove Assessment and Collection Procedures\nRECOMMENDATION\n•\t Amend IRC §§ 6320 and 6330 to extend CDP rights to affected third parties who hold legal title to \nproperty subject to IRS collection actions.14\n14 \nFor more detail, see National Taxpayer Advocate 2012 Annual Report to Congress 544 (Legislative Recommendation: Amend \nIRC §§ 6320 and 6330 to Provide Collection Due Process Rights to Third Parties (Known as Nominees, Alter Egos, and \nTransferees) Holding Legal Title to Property Subject to IRS Collection Actions), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2020/08/Legislative-Recommendations-The-IRS-Should-Provide-Collection-Due-Process-Rights-to-Third-Parties-\nHolding-Property.pdf.\n", "59\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nLegislative Recommendation #26\nExtend the Time Limit for Taxpayers to Sue for Damages for \nImproper Collection Actions\nSUMMARY\n•\t Problem: Both taxpayers and the government benefit when the IRS has an opportunity to consider \na taxpayer’s claim to recover damages for improper collection actions before the taxpayer files suit in \ncourt, but current filing deadlines in some cases require taxpayers to file suit in court before the IRS has \na chance to consider their claims.\n•\t Solution: Give taxpayers more time to file suit in court if they have filed a timely administrative claim \nwith the IRS.\nPRESENT LAW\nIRC § 7433(a) authorizes taxpayers harmed by improper collection actions to sue the United States for \ndamages if an IRS employee has recklessly or intentionally, or by reason of negligence, disregarded any \nprovision of the tax code or any regulation relating to the collection of federal tax. Under IRC § 7433(d)(3) \nand Treas. Reg. § 301.7433-1(g)(2), the suit must be brought in a U.S. district court within two years from \nthe date on which the taxpayer had a reasonable opportunity to discover all essential elements of a possible \ncause of action.\nBefore a taxpayer may sue the United States, IRC § 7433(d)(1) requires the taxpayer to file an administrative \nclaim with the IRS. Treas. Reg. § 301.7433-1(d) provides that a taxpayer generally may not file suit in court \nuntil the earlier of (i) the date six months after filing an administrative claim or (ii) the date on which the \nIRS renders a decision on the claim. However, if the claim is filed within the last six months of the two-year \nperiod for filing suit, the taxpayer may file suit in court at any time before expiration of the two-year period.\nREASONS FOR CHANGE\nIRC § 7433(d)(1) reflects a policy decision that it is generally in the best interests of both the taxpayer and \nthe government to allow the IRS to consider and render a decision on a taxpayer’s claim before a case is \nbrought to court. If a case is resolved at the administrative level, both parties are spared the time and expense \nof litigation. Treas. Reg. § 301.7433-1(d) reflects a complementary policy decision that if the IRS does not \nrender a decision on an administrative claim within six months, taxpayers should be able to bring their cases \nto court without having to wait indefinitely for an IRS decision.\nThe existing rules, however, do not always achieve the goal of allowing the IRS to consider and render a \ndecision before suit is filed. For example, while a claim is pending at the administrative level, the two-year \nperiod for filing suit in a U.S. district court continues to run. If a taxpayer files an administrative claim \nduring the final six months of the two-year period, the taxpayer may be forced to file suit in a U.S. district \ncourt before the IRS has an opportunity to render a decision on the administrative claim (or else will forfeit \nthe right to do so).\nTo give the IRS an opportunity to render an administrative decision while preserving the taxpayer’s right to \nchallenge an adverse decision in court, the two-year period that commences when the right of action accrues \nshould be tied to the deadline for filing an administrative claim (rather than the deadline for filing suit). \nSpecifically, if the IRS renders an adverse or partially adverse decision on a timely filed administrative claim, \nthe taxpayer should be allowed to file suit within two years from the date of the IRS’s decision (i.e., similar to \nthe time allowed for filing suit after a refund claim is denied).\n", "Improve Assessment and Collection Procedures\n60\nImprove Assessment and Collection Procedures\nAt the same time, to ensure taxpayers do not have to wait indefinitely for an IRS decision, a taxpayer should \nbe permitted to file suit in a U.S. district court if a timely filed administrative claim goes unanswered for six \nmonths. These rules would ensure the IRS has a full six-month period to consider and render a decision on a \ntaxpayer’s damages claim based on an alleged improper collection action while preserving the taxpayer’s right \nto file suit if the IRS does not render a timely decision.\nRECOMMENDATION\n•\t Amend IRC § 7433(d)(1) to provide that before a taxpayer may file a civil action, the taxpayer must \nfirst file an administrative claim with the IRS within two years from the date a right of action accrues.\n•\t Amend IRC § 7433(d)(3) to allow taxpayers to file a civil action in a U.S. district court (i) no earlier \nthan six months from the date on which the administrative claim was filed and (ii) no later than the \nearlier of two years from the date on which the IRS sends its decision on the administrative claim to the \ntaxpayer by certified or registered mail or, if the IRS does not render a decision, five years from the date \nthe right of action accrued to file the administrative claim with the IRS.1\n1 \nFor legislative language generally consistent with this recommendation, see Taxpayer Bill of Rights Enhancement Act of 2017, \nS. 1793, 115th Cong. § 201(c) (2017); and Taxpayer Bill of Rights Enhancement Act of 2015, S. 1578, 114th Cong. § 301(c) (2015). \nOther bills have proposed simply lengthening the period to bring an action under IRC § 7433(d)(3) from two years to five years. \nSee, e.g., Small Business Taxpayer Bill of Rights Act of 2023, S. 1177 and H.R. 2681, 118th Cong. § 3(b) (2023); and Small Business \nTaxpayer Bill of Rights Act of 2022, S. 1656 and H.R. 7033, 117th Cong. § 3(b) (2022).\n", "61\nNational Taxpayer Advocate 2024 Purple Book \nImprove Assessment and Collection Procedures\nLegislative Recommendation #27\nRevise the Private Debt Collection Rules to More Accurately \nIdentify and Protect Taxpayers With Incomes Below 200 \nPercent of the Federal Poverty Level\nSUMMARY\n•\t Problem: The tax code prohibits the IRS from utilizing private companies to collect the tax debt of any \ntaxpayer with adjusted gross income (AGI) of 200 percent or less of the Federal Poverty Level. The \nIRS currently determines AGI by relying exclusively on a taxpayer’s last-filed tax return, going back up \nto ten years. However, collectibility determinations are normally made on the basis of the taxpayer’s \ncurrent financial condition, and a tax return filed ten years ago is not a reliable measure of a taxpayer’s \ncurrent financial condition.\n•\t Solution: Direct the IRS to determine a taxpayer’s AGI based on third-party information reporting \ndocuments (e.g., Forms W-2 and 1099) if no return has been filed in the last two years.\nPRESENT LAW\nIRC § 6306 directs the Secretary to enter into qualified tax collection contracts with private collection \nagencies (PCAs) to collect certain “inactive tax receivables.”1 Subsection (d) of IRC § 6306 lists categories of \ncollection cases that are not eligible for assignment to PCAs.\nThe Taxpayer First Act (TFA) added the following category to the list:2\n[A] taxpayer who is an individual with adjusted gross income, as determined for the most recent \ntaxable year for which such information is available, which does not exceed 200 percent of the applicable \npoverty level (as determined by the Secretary).\nREASONS FOR CHANGE\nThe IRS has implemented the exclusion for taxpayers with adjusted gross incomes that do not exceed 200 \npercent of the Federal Poverty Level in a manner that fails to identify those taxpayers accurately. It has chosen \nto rely exclusively on a filed tax return, even if the taxpayer has not filed a recent return. Rather than using \nalternative means to determine the taxpayer’s current AGI (e.g., third-party information reporting documents \nlike Forms W-2 and 1099), the IRS reaches back up to ten years to locate a return to determine AGI.\nThis approach produces anomalous results. A taxpayer who could afford to pay tax ten years ago may not \nbe able to do so today – and these are the cases Congress intended to exclude from assignment to PCAs. \nConversely, a taxpayer who could not afford to pay tax ten years ago might have earned additional income or \nacquired additional assets and now be able to make payments.\n1 \nIRC § 6306(a), (c).\n2 \nTFA, Pub. L. No. 116-25, § 1205, 133 Stat. 981, 989 (2019) (adding IRC § 6306(d)(3)(F)).\n", "Improve Assessment and Collection Procedures\n62\nImprove Assessment and Collection Procedures\nExample: A taxpayer last filed a tax return in 2014 when he earned $60,000. In 2015, he retired due \nto age or disability. He did not pay his tax liability and still has a balance due. Since 2014, his income \nhas consisted solely of Social Security benefits, and he has not had a filing obligation. Under its current \napproach, the IRS will look at the taxpayer’s 2014 tax return, determine the taxpayer’s income is above \n200 percent of the Federal Poverty Level, and assign his case to a PCA. Yet this is a case the TFA sought \nto exclude from assignment to a PCA.\nBy contrast, if the same taxpayer earned only $30,000 in 2014, and third-party information reports show \nhe earned $100,000 in 2023, the case might not be assigned to a PCA under the IRS’s approach, even \nthough the taxpayer can make payments currently.\nTo ensure that collectibility determinations are made based on current data, the National Taxpayer Advocate \nhas recommended that the IRS utilize information on a tax return if one has been filed in the last two years \nand, if not, that the IRS compute AGI from the information reporting documents the IRS receives.3\nIf the IRS relies on information reporting documents, it will have to use gross income rather than AGI \nbecause it may not know for which adjustments a taxpayer qualifies, if any. In some cases, that may have the \neffect of overestimating a taxpayer’s AGI and therefore assigning some cases to PCAs that should have been \nexcluded. Even so, we believe that basing collectibility determinations on recent information will be far more \naccurate than reaching back for information up to ten years old.4\nThe Treasury Inspector General for Tax Administration (TIGTA) reached a similar conclusion and has \nsimilarly recommended that the IRS consider using “both last return filed information and third-party income \ninformation in its methodology to exclude low-income taxpayers from PCA inventory.”5\nRECOMMENDATION\n•\t Amend IRC § 6306(d)(3)(F) to direct the IRS to determine an individual’s adjusted gross income “for \nthe most recent taxable year for which such information is available” by reference to the individual’s \nmost recently filed tax return if one has been filed in the preceding two years or, if not, by reference to \ninformation reporting documents described in part III of subchapter A of chapter 61 of the IRC.\n3 \nNo method will identify taxpayers with current AGIs below 200 percent of the Federal Poverty Level perfectly. If the IRS uses third-\nparty information reporting documents to make collectibility determinations, income not reported on those documents, such as \nself-employment income, will not be taken into account. But that is likely to be true even when the IRS relies on filed tax returns, as \ntax gap studies show most income not reported to the IRS on third-party documents is not reported on tax returns, either. See IRS \nPub. 1415, Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 2014-2016, at 20 (Oct. 2022), https://www.irs.gov/\npub/irs-pdf/p1415.pdf.\n4\t\nA data run the IRS performed to compare the method the IRS is using with the method TAS has proposed found it would exclude \nroughly the same number of taxpayers. Cases assigned to PCAs as of September 12, 2019, were matched to the Individual Returns \nTransaction File to determine the last individual income tax return filed and to the Information Returns Master File to determine \ncurrent income reported by third-party payors. For the reasons described above, we believe the TAS approach would do a better \njob of identifying the taxpayers whom Congress intended to exclude.\n5 \nTIGTA, Ref. No. 2021-30-010, Fiscal Year 2021 Biannual Independent Assessment of Private Collection Agency Performance 20 \n(2020), https://www.tigta.gov/sites/default/files/reports/2022-02/202130010fr.pdf.\n", "63\nNational Taxpayer Advocate 2024 Purple Book \nReform Penalty and Interest Provisions\nREFORM PENALTY AND INTEREST PROVISIONS\nLegislative Recommendation #28\nConvert the Estimated Tax Penalty Into an Interest Provision to \nProperly Reflect Its Substance\nSUMMARY\n•\t Problem: If a self-employed individual or business fails to pay sufficient estimated tax during the year, \nthe IRS will impose an addition to tax that is computed as an interest charge but classified as a penalty. \nThe term “penalty” implies that the individual or business has engaged in improper conduct, yet small \nbusinesses often experience significant fluctuations in their incomes and expenses from year to year that \nmake it difficult for them to accurately estimate their tax liabilities.\n•\t Solution: Reclassify the addition to tax for underpaying estimated tax as an interest charge (rather than \na penalty).\nPRESENT LAW\nThrough the combination of wage withholding and estimated tax payments, the IRC aims to ensure that \nfederal income and payroll taxes are paid ratably throughout the year. IRC § 3402 generally requires \nemployers to withhold tax on wages paid to employees. For many employees, wage withholding covers \ntheir tax liabilities in full. But taxpayers who are self-employed and taxpayers who have investment income \ntypically are not subject to withholding on this “non-wage” income and instead must make estimated \ntax payments.\nIRC § 6654 generally requires individual taxpayers to pay at least the lesser of (i) 90 percent of the tax shown \non a tax return for the current tax year or (ii) 100 percent of the tax shown on a tax return for the preceding \ntax year (reduced by the amount of wage withholding) in four installment payments due on April 15, \nJune 15, September 15, and January 15 of the following tax year.1 IRC § 6655 generally requires corporate \ntaxpayers to pay at least 100 percent of the tax shown on a tax return for the current tax year or, in some cases, \n100 percent of the tax shown on a tax return for the preceding tax year in four installment payments due on \nApril 15, June 15, September 15, and December 15.\nIRC §§ 6654(a) and 6655(a) provide that a taxpayer who fails to pay sufficient estimated tax will be liable \nfor a penalty that is computed by applying (i) the underpayment rate established under IRC § 6621(ii) to the \namount of the underpayment (iii) for the period of the underpayment. IRC § 6621 is an interest provision. \nTherefore, the additional amount a taxpayer owes for failing to pay sufficient estimated tax is computed as an \ninterest charge, even though it is denominated as a “penalty.”\n1 \nIf the adjusted gross income of a taxpayer for the preceding tax year exceeds $150,000, “110 percent” is substituted for \n“100 percent” in applying clause (ii). IRC § 6654(d)(1)(C).\n", "Reform Penalty and Interest Provisions\n64\nReform Penalty and Interest Provisions\nREASONS FOR CHANGE\nFor a variety of reasons, taxpayers often have difficulty predicting how much tax they will owe. Self-employed \ntaxpayers or taxpayers who own small businesses may experience significant fluctuations in their income \nand expenses from year to year. Taxpayers with sizable investment incomes may experience significant \nfluctuations. Substantial changes in tax laws, such as those that took effect in 2018, may affect tax liabilities \nin ways that taxpayers do not fully anticipate. As a result, millions of taxpayers do not satisfy the requirements \nof IRC § 6654 and are liable for penalties each year, even though many have attempted to comply. Corporate \ntaxpayers face similar challenges.\nThe term “penalty” carries negative connotations, and the National Taxpayer Advocate believes it should be \nreserved for circumstances in which a taxpayer has failed to make reasonable efforts to comply with the law. \nThus, she agrees with the assessment of the House Committee on Ways and Means when it wrote during a \nprevious Congress: “Because the penalties for failure to pay estimated tax are calculated as interest charges, \nthe Committee believes that conforming their title to the substance of the provision will improve taxpayers’ \nperceptions of the fairness of the estimated tax payment system.”2\nThe Office of the Taxpayer Advocate has conducted research studies that have found “tax morale” has an \nimpact on tax compliance.3\nWhen the IRS imposes a “penalty” on a taxpayer, there is a strong implication that the taxpayer has engaged \nin improper conduct. For that reason, penalties generally should be subject to waiver for reasonable cause. \nUnder current law, the estimated tax penalty cannot be waived. Thus, an individual who experiences a \nfire, flood, medical emergency, or other exigent circumstance that precludes payment by the estimated tax \ndeadline will still be “penalized.” This characterization is not good for “tax morale.” If the addition to tax \nis recharacterized as an interest charge designed solely to compensate the government for the time value of \nmoney, it would be easier to justify imposing it without waiver.\nRECOMMENDATIONS\n•\t Recharacterize the penalty for failure to pay sufficient estimated tax as an interest charge – which is the \nbasis for the calculation of the addition to tax. Toward that end, relocate IRC §§ 6654 and 6655 from \npart I of subchapter A of chapter 68 to the end of subchapter C of chapter 67 and make conforming \nmodifications to the headings and text.4\n•\t If a failure to pay sufficient estimated tax continues to be treated as a penalty, enact a reasonable cause \nexception so that the penalty will not apply when a payment is late due to circumstances beyond the \ntaxpayer’s control, such as a fire, flood, or medical condition that makes compliance impractical.5\n2 \t\nH.R. REP. NO. 108-61, at 23-24 (2003).\n3 \nSee National Taxpayer Advocate 2013 Annual Report to Congress vol. 2, at 1 (Research Study: Do Accuracy-Related \nPenalties Improve Future Reporting Compliance by Schedule C Filers?), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2020/08/2013-ARC_VOL-2-1.pdf.\n4 \t\nFor legislative language generally consistent with this recommendation, see Taxpayer Protection and IRS Accountability Act, \nH.R. 1528, 108th Cong. § 101 (2003).\n5 \nFor more detail on our recommendation to enact a reasonable cause exception if the additional charge for failure to pay \nestimated tax remains a penalty, see National Taxpayer Advocate 2008 Annual Report to Congress vol. 2, at 34 (Research Study: \nA Framework for Reforming the Penalty Regime), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/08_tas_arc_\nvol2.pdf.\n", "65\nNational Taxpayer Advocate 2024 Purple Book \nReform Penalty and Interest Provisions\nLegislative Recommendation #29\nApply One Interest Rate Per Estimated Tax Underpayment Period\nSUMMARY\n•\t Problem: The due dates for estimated tax payments and the dates on which the interest rate for \nestimated tax underpayments are adjusted do not align. As a result, more than one interest rate may \napply for a single estimated tax underpayment period, causing unnecessary complexity and burden \nfor taxpayers.\n•\t Solution: Apply the interest rate established on the first day of a calendar quarter to any underpayment \nthat begins during that calendar quarter.\nPRESENT LAW\nIRC § 6654(c) provides that taxpayers who make estimated tax payments must submit those payments on or \nbefore April 15, June 15, September 15, and January 15 of the following tax year. Similarly, IRC § 6655(c) \nprovides that corporations required to make installment payments must submit those payments on or before \nApril 15, June 15, September 15, and December 15.1 Failure to make required estimated tax payments results \nin a penalty that is determined by the underpayment rate, the amount of the underpayment, and the period \nof the underpayment.\nUnder IRC § 6621(a)(2), the underpayment rate is equal to the federal short-term interest rate, plus three \npercentage points. Under IRC § 6621(b)(1), the federal short-term interest rate is determined quarterly by \nthe Secretary of the Treasury. If the Secretary determines a change in the federal short-term interest rate, the \nchange is effective on January 1, April 1, July 1, and October 1.\nREASONS FOR CHANGE\nUnder current law, more than one interest rate may apply for a single estimated tax underpayment period. \nCalculations are typically required to cover 15-day periods. For example, if a taxpayer fails to make an \nestimated tax payment due June 15 and the Secretary determines a change in the federal short-term interest \nrate effective July 1, one interest rate would apply for the period from June 16 through June 30, and the \nrate would be subject to adjustment on July 1. A change in interest rate just 15 days after the estimated tax \nunderpayment period begins causes unnecessary complexity and burden for taxpayers. This complexity and \nburden would be reduced if a single interest rate were applied for each period.\nRECOMMENDATION\n•\t Amend IRC §§ 6654 and 6655 to provide that the underpayment rate for any day during an estimated \ntax underpayment period shall be the underpayment rate established by IRC § 6621 for the first day of \nthe calendar quarter in which the underpayment period begins.2\n1\t\nTo make compliance easier, the National Taxpayer Advocate has recommended that Congress set the estimated tax \npayment deadlines 15 days after the end of each calendar quarter (April 15, July 15, October 15, and January 15). See \nNational Taxpayer Advocate 2023 Purple Book 11, Adjust Individual Estimated Tax Payment Deadlines to Occur Quarterly, \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_PurpleBook_02_ImproveFiling_5.pdf.\n2 \nFor legislative language generally consistent with this recommendation, see Taxpayer Bill of Rights Enhancement Act of \n2017, S. 793, 115th Cong. § 305 (2017). If this proposal is adopted, repeal of IRC § 6621(b)(2)(B) may be required. See also \nH.R. REP. NO. 108-61, at 25 (2003); Taxpayer Protection and IRS Accountability Act, H.R. 1528, 108th Cong. § 101 (2003).\n", "66\nReform Penalty and Interest Provisions\nReform Penalty and Interest Provisions\nLegislative Recommendation #30\nPay Interest to Taxpayers on Excess Payments of Estimated \nTax to the Same Extent Taxpayers Must Pay a Penalty on \nUnderpayments of Estimated Tax\nSUMMARY\n•\t Problem: The government charges taxpayers interest for underpayments of estimated tax, but it does \nnot pay taxpayers interest for overpayments of estimated tax. In both perception and reality, this \nincongruity is one-sided and unfair.\n•\t Solution: Require the government pay interest on overpayments of estimated tax to the same extent as it \ncharges taxpayers interest for underpayments of estimated tax.\nPRESENT LAW\nThrough wage withholding and estimated tax payments, Congress aims to ensure that taxes are prepaid ratably \nthroughout the year. IRC § 3402 generally requires employers to withhold tax on wages paid to employees. \nIRC § 6654(g) provides that income taxes withheld from wages are deemed paid in equal amounts on the \nestimated tax installment due dates throughout the year unless the taxpayer establishes the dates on which the \namounts were withheld.\nIRC §§ 6654 and 6655 generally require individual and corporate taxpayers, respectively, to prepay their tax \nin four installment payments. A taxpayer who fails to pay enough estimated tax will be liable for a “penalty” \ndetermined at a rate that is roughly equal to the interest rate on an underpayment under IRC § 6621 \nbeginning on the date the estimated tax payment was due. However, the government does not pay interest on \nexcess estimated tax payments made by taxpayers.\nIRC § 6621(a) provides that the overpayment and underpayment rates are generally the federal short-term \nrate, plus three percentage points (or two percentage points for overpayments by corporations).1 \nIRC § 6611(b)(2) provides that the government is, in practice, generally entitled to a grace period of up to \n30 days before it is required to pay interest. IRC § 6611(b)(3) provides that if a return is late, the government \ndoes not pay interest for any day before it is filed.\nREASONS FOR CHANGE\nThere are at least three good reasons for the government to pay interest on excess estimated tax payments. \nFirst, it would be reciprocal and fair. The government effectively charges interest on estimated tax \nunderpayments.2 It seems one-sided that it does not pay interest on estimated tax overpayments.\n1 \nThe overpayment rate for corporations is further reduced to the extent their overpayments exceed $10,000, and corporations are \ncharged a higher underpayment rate to the extent their underpayments exceed $100,000. IRC § 6621(a)(1)(B), (c)(1). To the extent \nthat interest is payable on equivalent underpayments and overpayments made by the same taxpayer, the net rate of interest is zero. \nIRC § 6621(d).\n2 \nTechnically, amounts the government charges for tax underpayments are denominated as penalties pursuant to IRC §§ 6654(a) \n(individuals) and 6655 (corporations), but the amounts are computed by reference to IRC § 6621, which is an interest provision. For \na recommendation to convert the estimated tax penalty into an interest provision, see Convert the Estimated Tax Penalty into an \nInterest Provision to Properly Reflect Its Substance, supra.\n", "Reform Penalty and Interest Provisions\n67\nNational Taxpayer Advocate 2024 Purple Book \nSecond, paying interest could improve voluntary tax compliance. Tax professionals routinely advise \ntaxpayers that it is foolish to make excess tax payments because they are, in effect, giving the government an \ninterest-free loan.3 But it is often difficult for taxpayers to estimate exactly how much they should pay.4\nNotably, taxpayers who owe a balance upon filing are more likely than others to understate their tax \nliabilities.5 In tax year 2021, moreover, nearly 33 percent of such taxpayers with a balance due failed to pay \nit in full.6 Thus, if encouraging excess estimated tax payments reduces underpayments, it should improve \nboth reporting and payment compliance.\nThird, paying interest would provide an additional incentive for taxpayers to file timely to avoid forfeiting \nthe interest on a late-filed return pursuant to IRC § 6611(b)(3). Therefore, it might also serve to improve \nfiling compliance.\nRECOMMENDATION\n•\t Amend IRC § 6621 to pay interest on excess estimated tax payments at the applicable overpayment rate \nbeginning on the due date of the payments. If Congress wishes to minimize the budget impact of this \nrecommendation, it could cap the excess estimated tax payment amount that will bear interest for each \ntaxpayer on an annual basis.\n3 \nSee, e.g., Aimee Picchi, The Great Tax Refund Debate: Is It Financially Wiser to Get a Big Refund — or Nothing?, CBS NEWS \nMONEYWATCH, Mar. 21, 2023, https://www.cbsnews.com/news/tax-refund-debate-big-refund-zero-refund-cbs-news-explains.\n4\t\nSee, e.g., Wage and Investment Division (W&I), Research Group 5, Project No. 5-03-06-2-028N, Experimental Tests of Remedial \nActions to Reduce Insufficient Prepayments: Effectiveness of 2002 Letters 7 (Jan. 16, 2004), citing W&I Customer Research \nGroup 5, Causes and Potential Treatments for Underwithholding and Insufficient Estimated Payments (2000) (reporting a survey \nfound approximately two-thirds of individual taxpayers with balances due did not plan to owe a balance upon filing); Caroline \nBruckner, Shortchanged: The Tax Compliance Challenges of Small Business Operators Driving the On-Demand Platform Economy \n12 (May 2016), https://ssrn.com/abstract=2784243 or http://dx.doi.org/10.2139/ssrn.2784243 (reporting on a survey that found \n43 percent of gig workers had not set aside money to pay their taxes and did not know how much they owed).\n5 \nCharles Christian, Phoenix District Office of Research and Analysis, The Association Between Underwithholding and \nNoncompliance 1-2 (July 14, 1995) (finding that “[o]n average, understated tax on balance due returns is ten times as large as \nunderstated tax on other returns”).\n6 \nIRS, Compliance Data Warehouse, Individual Returns Transaction File and Individual Master File Status History tables \n(July 27, 2022).\n", "68\nReform Penalty and Interest Provisions\nReform Penalty and Interest Provisions\nLegislative Recommendation #31\nExtend the Reasonable Cause Defense for the Failure-to-File \nPenalty to Taxpayers Who Rely on Return Preparers to E-File \nTheir Returns\nSUMMARY\n•\t Problem: A taxpayer who fails to file a tax return by the deadline is subject to a late-filing penalty unless \nthe taxpayer can demonstrate “reasonable cause” for the failure. In 1985, the Supreme Court held \nthat reliance on a tax return preparer to file a return did not alone constitute “reasonable cause” for \na late-filing penalty because the taxpayer had a responsibility to ensure the deadline was met. While \nthat conclusion may be appropriate in the context of paper-filed returns, where a taxpayer can mail \nthe return himself, it is not appropriate in the context of e-filed returns, where the preparer typically \nsubmits the return and the taxpayer cannot easily verify whether a return has been filed and accepted.\n•\t Solution: Allow taxpayers who rely on tax return preparers to e-file their returns to receive “reasonable \ncause” relief from the failure-to-file penalty.\nPRESENT LAW\nIRC § 6651 imposes an addition to tax when a taxpayer fails to file a return by the due date, unless the \ntaxpayer can show the failure was due to reasonable cause and not due to willful neglect (the “failure-to-file \npenalty”).1 Reasonable cause exists when a taxpayer has exercised ordinary business care and prudence but was \nunable to file the return within the prescribed time.2\nIn United States v. Boyle, the Supreme Court held that a taxpayer’s reliance on an agent to file a return did not \nconstitute “reasonable cause” for late filing.3 In Boyle, the tax return at issue was filed on paper. In 2023, the \nU.S. Court of Appeals for the Eleventh Circuit ruled that the Boyle holding applies in the context of e-filed \nreturns.4 This was the first time a federal appeals court had decided the issue. Several U.S. district courts have \nsimilarly held that Boyle applies to e-filing.5\nIn the IRS Restructuring and Reform Act of 1998, Congress adopted a policy that “paperless filing should be \nthe preferred method and most convenient means of filing Federal tax and information returns” and gave the \nSecretary broad authority to incentivize taxpayers to file returns electronically.6 IRC § 6011(e)(3) authorizes \nthe Secretary to require tax return preparers to file returns electronically unless they reasonably expect to file \nten or fewer individual income tax returns during a calendar year. Treas. Reg. § 301.6011-7 implements \nthis requirement.\n1\t\nIRC § 6651(a)(1). The penalty amount is five percent of the tax due for each month or partial month the return is late, up to a \nmaximum of 25 percent. The penalty increases to 15 percent per month up to a maximum of 75 percent if the failure to file is \nfraudulent. IRC § 6651(f).\n2\t\nTreas. Reg. § 301.6651-1(c)(1). See also Internal Revenue Manual (IRM) 20.1.1.3.2, Reasonable Cause (Nov. 21, 2017), \nhttps://www.irs.gov/irm/part20/irm_20-001-001r.\n3\t\nBoyle, 469 U.S. 241 (1985).\n4\t\nLee v. United States, No. 22-10793, 2023 WL 6979257 (11th Cir. Oct. 24, 2023).\n5\t\nSee, e.g., Haynes v. United States, 119 A.F.T.R.2d (RIA) 2202 (W.D. Tex. 2017), vacated and remanded, 760 F. App’x 324 \n(5th Cir. 2019); Intress v. United States, 404 F. Supp. 3d 1174 (M.D. Tenn. 2019); Oosterwijk v. United States, No. CCB-21-1151, 2022 \nWL 255348 (D. Md. Jan. 27, 2022).\n6\t\nPub. L. No. 105-206, § 2001, 112 Stat. 685, 723 (1998); IRC § 6011(f).\n", "Reform Penalty and Interest Provisions\n69\nNational Taxpayer Advocate 2024 Purple Book \nREASONS FOR CHANGE\nAt the time Boyle was decided, all tax returns were filed on paper. Taxpayers generally could fulfill the basic \nresponsibility of mailing returns to the IRS themselves, even when they engaged tax professionals to prepare \nthem. In ruling that the taxpayer in Boyle was not entitled to “reasonable cause” abatement as a matter of law, \nthe Supreme Court stated that “[i]t requires no special training or effort to ascertain a deadline and make sure \nthat it is met.”7\nIn effect, the Boyle decision concluded that the duty to file a return is non-delegable. While that rule might \nmake sense in a paper-filing context, it is not reasonable to apply it in the e-filing context. Today, most \ntaxpayers effectively delegate the electronic filing of their returns to preparers or use software providers. \nParticularly when a taxpayer uses a preparer, the taxpayer is generally several steps removed from the filing \nprocess. When a preparer e-files a tax return, he or she must transmit it through an electronic return \noriginator (typically, a software company) to the IRS. Thus, there are four parties sequentially involved in \nthis chain: (i) the taxpayer; (ii) the preparer; (iii) the software company; and (iv) the IRS. If the IRS rejects an \ne-filed tax return, it generally sends a notification back through the software company to the preparer, but it \nwill not notify the taxpayer directly.8 In these circumstances, a taxpayer cannot easily ensure his or her return \nhas been properly submitted by the preparer and accepted by the IRS. In addition, the IRS rejects e-filed \nreturns before processing for a wide variety of reasons, and unlike with paper filing, a return that is e-filed \nwith the IRS but rejected before processing is not treated as timely filed.\nWhile Treasury regulations generally require tax return preparers to e-file client returns, the regulations exempt \npreparers from the e-filing requirement if a taxpayer provides the preparer with “a hand-signed and dated \nstatement” that says the taxpayer chooses to file a paper return.9 This “opt-out” may reduce a taxpayer’s risk \nof incurring a failure-to-file penalty. In light of the congressional directive to incentivize e-filing, it makes \nlittle sense for the government, in effect, to tell taxpayers they can reduce their risk of incurring a failure-to-file \npenalty by filing their returns on paper.10\nThe Eleventh Circuit’s decision, Lee v. United States, highlights the unfairness of applying the Boyle rule in \nthe context of e-filing. In many ways, the taxpayer in Lee was a model taxpayer. A surgeon with significant \nearnings, he hired a certified public accountant (CPA) to prepare and file his complicated returns for \n2014-2016. During each of those years, he ensured the returns were timely prepared and verified, and he sent \na signed Form 8879, IRS e-file Signature Authorization, to the CPA before the filing deadline. Additionally, \nhe made significant overpayments of tax each year to avoid an underpayment penalty, choosing to apply the \noverpayments to the following year’s liability. However, his CPA never filed the returns, apparently because \nthey were too complex for the filing software, and he did not tell the taxpayer. The CPA also did not provide \nthe IRS with the taxpayer’s correct mailing address, so the taxpayer did not receive any notices. The taxpayer \nwas completely unaware that his returns had not been filed until the IRS visited his office in 2018. Because \nthe CPA had not filed the returns, the IRS did not apply the 2014 overpayment to subsequent years, leaving \nthe taxpayer with tax liabilities for 2015 and 2016 and approximately $70,000 in penalties.11\n7\t\nBoyle, 469 U.S. at 252.\n8\t\nIRM 3.42.5.7.2(1), Form 1040 Online Filing (Oct. 10, 2018), https://www.irs.gov/irm/part3/irm_03-042-005r.\n9\t\nTreas. Reg. § 301.6011-7(a)(4)(ii).\n10\t\nFor context, over half of all individual income tax returns filed during 2023 were prepared by professionals and e-filed (more \nthan 84 million returns). See IRS, 2023 Filing Season Statistics (week ending Oct. 20, 2023), https://www.irs.gov/newsroom/\nfiling-season-statistics-for-week-ending-oct-20-2023.\n11\t\nThe penalties were for failure to file a return under IRC § 6651(a)(1) and failure to pay tax under IRC § 6651(a)(2). The Eleventh \nCircuit noted that it and other courts have held that Boyle also applies to the failure-to-pay penalty. Lee v. United States, \nNo. 22-10793, 2023 WL 6979257, at 3 (11th Cir. Oct. 24, 2023).\n", "Reform Penalty and Interest Provisions\n70\nReform Penalty and Interest Provisions\nAfter filing a refund claim with the IRS, which was denied, the taxpayer brought suit in U.S. district court, \narguing there was reasonable cause for the failure to file due to his reliance on the CPA. The district court \nheld that the Boyle rule applied to e-filed returns,12 and the Eleventh Circuit agreed. The taxpayer made \nseveral arguments as to why the penalties should be abated, including that once he had sent the Form 8879 \nto the CPA, the burden was on the CPA to file the returns and the failure to do so was beyond the taxpayer’s \ncontrol. However, the Eleventh Circuit rejected the taxpayer’s arguments, concluding there was no basis to \ntreat e-filed returns differently from paper-filed returns under the Supreme Court’s Boyle decision. One judge \nwrote a concurring opinion “to highlight the risks facing taxpayers” due to Boyle’s application in the e-filing \ncontext, noting the fact that the taxpayer owed taxes and penalties to the IRS despite his otherwise prudent \nactions “is reflective of the current e-filing system and the precarious situation in which it places taxpayers \nwho rely on” preparers.13\nPrior to the Eleventh Circuit’s decision in Lee, several U.S. district courts had similarly held that Boyle applied \nin the e-filing context.14 As in Lee, the facts of these cases illustrate the unfairness of Boyle’s application. In \nHaynes v. United States, a married couple employed a CPA to prepare and file their joint tax return.15 The \npreparer timely e-filed the return, but the IRS did not accept it for processing because a taxpayer identification \nnumber was listed on the wrong line. The preparer did not receive a rejection notice from the IRS. The \npreparer notified the taxpayers that their return had been timely filed. Ten months later, the IRS notified \nthe taxpayers that their return had not been received and asserted the failure-to-file penalty. The taxpayers \nrequested penalty abatement for reasonable cause, asserting they had sought to file their return timely, their \npreparer had transmitted the return timely, and both the preparer and the taxpayers believed the return had \nbeen received. The taxpayers filed suit in district court, arguing that Boyle should not apply in the context of \nelectronic filing because the complexities of e-filing vastly exceed the comparatively simple and verifiable task \nof mailing a return. The district court concluded that the holding in Boyle applies to e-filed returns to the \nsame extent as paper-filed returns and ruled in the government’s favor as a matter of law.16\nThe issue in these cases is not whether the failure-to-file penalty is applicable in the first instance. Based on \nthe wording of the statute, there is no doubt the penalty is applicable if the return is filed late. Rather, the \nissue is whether taxpayers are entitled to request abatement of the penalty on “reasonable cause” grounds. \nBecause the Boyle decision used relatively sweeping language, lower courts have seemingly felt bound to apply \nits holding in the context of e-filed returns, notwithstanding the significant differences between paper filing \nand electronic filing.\nWhile the bright-line rule embodied in Boyle is convenient for the IRS to administer, the nearly automatic \nassessment of the failure-to-file penalty for e-filed returns deemed late (often where the return was submitted \ntimely by the taxpayer or preparer but rejected by the IRS before processing) is grossly unfair and undermines \n12\t\nLee v. United States, No. 8:21-cv-1579-TPB-AAS, 2022 WL 376066 (M.D. Fla. Feb. 8, 2022).\n13\t\nLee v. United States, No. 22-10793, 2023 WL 6979257, at 8 (11th Cir. Oct. 24, 2023) (Lagoa, J., concurring). The judge also \nnoted that under Boyle’s bright line rule, it was not clear whether the taxpayer would have avoided penalties even if the CPA had \naffirmatively misrepresented that the returns were timely e-filed. See id. at 9.\n14\t\nSee, e.g., Haynes v. United States, 119 A.F.T.R.2d (RIA) 2202 (W.D. Tex. 2017), vacated and remanded, 760 F. App’x 324 \n(5th Cir. 2019); Intress v. United States, 404 F. Supp. 3d 1174 (M.D. Tenn. 2019); Oosterwijk v. United States, No. CCB-21-1151, 2022 \nWL 255348 (D. Md. Jan. 27, 2022).\n15\t\n119 A.F.T.R.2d (RIA) 2202 (W.D. Tex. 2017).\n16\t\nOn appeal, the U.S. Court of Appeals for the Fifth Circuit vacated and remanded the district court’s decision on different grounds \nand did not take a position on the Boyle issue. Haynes v. United States, 760 F. App’x 324 (5th Cir. 2019). See also Keith Fogg, \nReliance on Preparer Does Not Excuse Late E-Filing of Return, PROCEDURALLY TAXING BLOG, TAX NOTES FED. (Sept. 4, 2019), https://\nwww.taxnotes.com/procedurally-taxing/reliance-preparer-does-not-excuse-late-e-filing-return/2019/09/04/7h5vr.\n", "Reform Penalty and Interest Provisions\n71\nNational Taxpayer Advocate 2024 Purple Book \nthe congressional policy that e-filing be encouraged. The American College of Tax Counsel shares this view \nand submitted a compelling amicus curiae brief in the appeal of the Haynes decision.17\nRECOMMENDATION\n•\t Amend IRC § 6651 to specify that reasonable cause relief may be available to taxpayers that use return \npreparers to submit their returns electronically and direct the Secretary to issue regulations specifying \nwhat constitutes ordinary business care and prudence for e-filed returns.\n17\t\nSee Brief of American College of Tax Counsel (Nov. 27, 2017), https://www.actconline.org/wp-content/uploads/2018/02/ACTC_\nAmicus_Brief_Haynes.pdf.\n", "72\nReform Penalty and Interest Provisions\nReform Penalty and Interest Provisions\nLegislative Recommendation #32\nAuthorize a Penalty for Tax Return Preparers Who Engage in \nFraud or Misconduct by Altering a Taxpayer’s Tax Return\nSUMMARY\n•\t Problem: When a corrupt tax return preparer steals from a client or from the public fisc, the \ngovernment’s enforcement options are limited. The Department of Justice (DOJ) may bring criminal \ncharges, but it lacks the resources to do so except in cases of widespread, high-dollar schemes. The \nalternative is civil penalties, but the law currently does not authorize meaningful amounts.\n•\t Solution: Authorize the IRS to impose larger civil penalties in a wider range of cases.\nPRESENT LAW\nIRC § 6694(b) authorizes the IRS to impose a penalty when a tax return preparer has understated a tax \nliability on a “return or claim for refund” and the understatement is due to willful or reckless conduct.1 \nIRC § 6695(f) imposes a $500 penalty (adjusted for inflation) on a preparer who negotiates a taxpayer’s \nrefund check.2\nREASONS FOR CHANGE\nTAS has handled hundreds of cases involving return preparer fraud or misconduct. In the most common \nscenario, a taxpayer visits a preparer to get his tax return prepared, the preparer completes the return while \nthe taxpayer is present, and the preparer alters the return after the taxpayer leaves before submitting it to \nthe IRS. In some cases, the items of income, deduction, and credit are accurate, but the preparer alters the \ndirect deposit routing information so that the entire refund is directed to the preparer’s account instead of the \ntaxpayer’s account. In other cases, the preparer increases the refund amount and elects a “split refund,”3 so the \ntaxpayer receives the refund amount he expects, and the additional amount goes to the preparer.\nThe DOJ may bring criminal charges against preparers who alter tax returns, but resource constraints generally \npreclude criminal charges except in cases of widespread schemes. In addition, the dollar amount of a refund \nobtained by a preparer in these cases often will determine whether DOJ pursues an erroneous refund suit \nunder IRC § 7405, also due to resource constraints.4 It is therefore important that the IRS has the authority \nto impose sizeable civil penalties against preparers who alter tax returns without the knowledge or consent \nof taxpayers.\n1\t\nThe amount of the penalty is per return or claim for refund and is equal to the greater of $5,000 or 75 percent of the income derived \n(or to be derived) by the tax return preparer with respect to the return or claim.\n2\t\nSimilarly, Section 10.31 of Circular 230 (31 C.F.R. Part 10) prohibits a tax practitioner who prepares tax returns from endorsing or \nnegotiating a client’s federal tax refund check. The penalty is adjusted annually for inflation, as provided by IRC § 6695(h).\n3\t\nTaxpayers can split their refunds among up to three accounts at a bank or other financial institution. See Form 8888, Allocation of \nRefund (Including Savings Bond Purchases) (2022). The instructions to Form 8888 specifically advise taxpayers not to deposit their \nrefunds into their tax return preparer’s account.\n4\t\nSee Internal Revenue Manual (IRM) 21.4.5.15(6), Collection Methods for Category D Erroneous Refunds (Oct. 1, 2007), \nhttps://www.irs.gov/irm/part21/irm_21-004-005r (“The erroneous refund suit is limited to amounts that exceed the litigating \nthreshold established by the Department of Justice.”).\n", "Reform Penalty and Interest Provisions\n73\nNational Taxpayer Advocate 2024 Purple Book \nUnder current law, the IRS has very limited authority to impose civil penalties in instances of preparer fraud \nor misconduct. The IRC § 6694 penalty generally will not apply to either of the scenarios described above for \nthe following reasons:\n•\t When a preparer has altered items of income, deduction, or credit in an attempt to increase a \ntaxpayer’s refund after the taxpayer has reviewed and approved the return for filing, the IRS Office of \nChief Counsel has concluded that the resulting document is not a valid “return.”5 As a consequence, \nthe IRC § 6694 penalty does not apply.\n•\t When a preparer has altered only the direct deposit information on the return and has not changed \nthe tax liability, there is no understatement of tax.\nIn addition, it is unclear whether the IRC § 6695(f) penalty applies. Treasury regulations have interpreted \nthe IRC § 6695(f) penalty as applicable to a preparer who negotiates “a check (including an electronic \nversion of a check).”6 Although the IRS’s internal procedures currently treat direct deposits as subject to \nthe IRC § 6695(f) penalty, the tax code and regulations do not make clear whether a “direct deposit” is \nlegally identical to an “electronic version of a check.”7 Moreover, even if the penalty is applicable, the penalty \namount for 2023 of $6008 is typically small in relation to the size of refunds that some preparers have \nmisappropriated and does not serve as a deterrent.\nThe National Taxpayer Advocate recommends the IRS be given the authority to impose civil penalties on \ntax return preparers who engage in fraud or misconduct by altering the return of a taxpayer for personal \nfinancial gain.\nRECOMMENDATIONS\n•\t Amend IRC § 6694(b) so the penalty the IRS may assess against a tax return preparer for understating \na taxpayer’s liability is broadened beyond tax returns and claims for refund by adding the words “and \nother submissions purporting to be returns.”\n•\t Amend IRC § 6695 to (i) explicitly cover a preparer who misappropriates a taxpayer’s refund by \nchanging the direct deposit information and (ii) increase the dollar amount of the penalty to deter \npreparers from engaging in this type of fraud or misconduct. To make the public fisc whole, the penalty \nshould be equal to 100 percent of the amount a preparer has improperly converted to his own use by \naltering a taxpayer’s tax return.\n5\t\nIRS, Program Manager Technical Advice (PMTA) 2011-20, Tax Return Preparer’s Alteration of a Return (June 27, 2011); PMTA 2011-13, \nHorse’s Tax Service (May 12, 2003).\n6\t\nTreas. Reg. § 1.6695-1(f)(1).\n7\t\nSee IRM 20.1.6.5.6, Negotiation of Check – IRC 6695(f) (Oct. 13, 2021), https://www.irs.gov/irm/part20/irm_20-001-006.\n8\t\nRev. Proc. 2022-38, 2022-45 I.R.B. 454.\n", "74\nReform Penalty and Interest Provisions\nReform Penalty and Interest Provisions\nLegislative Recommendation #33\nClarify That Supervisory Approval Is Required Under \nIRC § 6751(b) Before Proposing Penalties\nSUMMARY\n•\t Problem: By law, some penalties require supervisory approval. However, the law leaves the timing of \nthis approval unclear. This ambiguity has generated conflicting decisions among the courts, which \nleaves taxpayers lacking certainty about how they should be treated by the IRS.\n•\t Solution: Clarify that supervisory approval is required before a proposed penalty is communicated in \nwritten form to a taxpayer.\nPRESENT LAW\nIRC § 6751(b)(1) provides: “No penalty under this title shall be assessed unless the initial determination of \nsuch assessment is personally approved (in writing) by the immediate supervisor of the individual making such \ndetermination or such higher level official as the Secretary may designate.”\nIRC § 6751(b)(2) carves out two categories of exceptions from this supervisory approval requirement: \n(i) the additions to tax for failure to file a tax return or pay the tax due (IRC § 6651) and the additions to \ntax for failure to pay sufficient estimated tax (IRC §§ 6654 and 6655) and (ii) any other penalty that is \n“automatically calculated through electronic means.”\nREASONS FOR CHANGE\nIRC § 6751(b) protects taxpayers’ right to a fair and just tax system1 by ensuring that penalties are only \nimposed in appropriate circumstances and are not used as a bargaining chip to encourage settlement.2 \nHowever, the phrase “initial determination of [an] assessment” is unclear. A “determination” is made based \non the IRS’s investigation of the taxpayer’s liability and an application of the penalty statutes. An “assessment” \nis merely the entry of a decision on IRS records. Therefore, while a penalty can be determined and a penalty \ncan be assessed, “one cannot ‘determine’ an ‘assessment.’”3 Due to this apparent drafting error and consequent \nambiguity in the statute, an increasing number of courts have had to grapple with the question of when \nwritten supervisory approval must be provided.4 In recent years, courts have come to various conclusions \nabout when the supervisory approval must occur:\n•\t In 2016, the Tax Court held in Graev v. Commissioner (which was later vacated) that supervisory \napproval for penalties subject to deficiency procedures could take place at any point before the \nassessment was made.5\n1\t\nSee IRS, Pub. 5169, Taxpayer Bill of Rights (July 2014), https://www.irs.gov/pub/irs-pdf/p5169.pdf.\n2\t\nSee S. REP. NO. 105-174, at 65 (1998).\n3 \nChai v. Comm’r, 851 F.3d 190, 218-19 (2d Cir. 2017) (quoting Graev v. Comm’r, 147 T.C. 460 (2016) (Gustafson, J., dissenting)).\n4\t\nSee National Taxpayer Advocate 2019 Annual Report to Congress 149 (Most Litigated Issue: Accuracy-Related Penalty \nUnder IRC § 6662(b)(1) and (2)), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC19_Volume1_MLI_03_\nAccuracy.pdf; National Taxpayer Advocate 2018 Annual Report to Congress 447 (Most Litigated Issue: Accuracy-Related Penalty \nUnder IRC § 6662(b)(1) and (2)), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/07/ARC18_Volume1_MLI_01_\nAccuracyRelatedPenalty.pdf.\n5 \n147 T.C. at 460, superseded by, in part, modified by, in part, 149 T.C. 485 (2017).\n", "Reform Penalty and Interest Provisions\n75\nNational Taxpayer Advocate 2024 Purple Book \n•\t In 2017, the U.S. Court of Appeals for the Second Circuit held in Chai v. Commissioner that \nsupervisory approval was required for penalties subject to deficiency procedures no later than the date \non which the IRS issued the notice of deficiency or, if the penalty was asserted through an answer or \namended answer, the time of that filing.6\n•\t In 2019, the Tax Court held in Clay v. Commissioner that supervisory approval for penalties subject to \ndeficiency procedures was required prior to sending the taxpayer a formal communication that included \nthe right to go to the IRS Independent Office of Appeals.7\n•\t In 2020, the Tax Court followed Clay and held in Laidlaw’s Harley Davidson Sales, Inc. v. Commissioner \nthat the same timing rule applied to assessable penalties. That decision was overruled by the U.S. \nCourt of Appeals for the Ninth Circuit in 2022.8 There, the Ninth Circuit held that approval must be \nobtained before assessment of the penalty or, if earlier, before the relevant supervisor loses discretion to \napprove the penalty assessment.\nIn Belair Woods, LLC v. Commissioner, the Tax Court found the IRS did not have to obtain supervisory \napproval before sending the taxpayer a Letter 1807, TEFRA Partnership Cover Letter for Summary Report, \nwhich invited the taxpayer to a closing conference to discuss proposed adjustments.9 Instead, the court found \nthat Letter 1807 only advised the taxpayer of the possibility that penalties could be proposed, and the pivotal \nmoment requiring supervisory approval was when the IRS sent the 60-day letter formally communicating its \ndefinite decision to assert the penalties.\nIn September 2020, the IRS issued interim guidance that instructs employees to obtain written supervisory \napproval before sending a written communication that offers the taxpayer an opportunity to sign an \nagreement or consent to assessment or proposal of a penalty.10 The interim guidance specifies that prior to \nobtaining written supervisory approval, employees can share written communications with the taxpayer that \nreflect proposed adjustments as long as they do not offer the opportunity to sign an agreement or consent to \nassessment or proposal of the penalty.\nIn 2023, the Treasury Department issued proposed regulations under IRC § 6751.11 For pre-assessment \npenalties subject to Tax Court review, the proposed regulations would allow supervisory approval to \nbe obtained any time before issuance of the statutory notice of deficiency. Penalties not subject to \npre-assessment Tax Court review could be approved up until the time of the assessment itself. Also in 2023, \nthe Treasury Department asked Congress to amend IRC § 6751 to achieve the same result.12 Thus, the \nproposed regulations and legislation would establish the broadest possible window and allow the requisite \nsupervisory approval to occur at the latest possible moment. In this way, the proposed regulations and \nlegislative proposal would bring relative certainty to this area, but they would do so by seriously eroding \n6 \n851 F.3d 190 (2d Cir. 2017).\n7 \n152 T.C. 223 (2019).\n8 \nLaidlaw’s Harley Davidson, Inc. v. Comm’r, 29 F.4th 1066 (9th Cir. 2022), rev’g 154 T.C. 68 (2020). See also Kroner v. Comm’r, \n48 F.4th 1272 (11th Cir. 2022), rev’g T.C. Memo. 2020-73, in which the Eleventh Circuit agreed with the Ninth Circuit’s Laidlaw’s \ndecision. In Carter v. Comm’r, No. 20-12200 (11th Cir. Sept. 14, 2022), rev’g T.C. Memo. 2020-21, the Eleventh Circuit followed its \ndecision in Kroner.\n9 \n154 T.C. 1 (2020).\n10 \nInterim Guidance Memorandum (IGM) SBSE-04-0920-0054, Timing of Supervisory Approval of Penalties Subject to IRC 6751(b) \n(Sept. 24, 2020), reissued by IGM SBSE-04-0922-0075, Reissue Interim Guidance (IG) for Timing of Supervisory Approval of \nPenalties Subject to IRC 6751(b) (Sept. 28, 2022), https://www.irs.gov/pub/foia/ig/sbse/sbse-04-0922-0075.pdf.\n11 \nProp. Treas. Reg. § 301.6751-1, 88 Fed. Reg. 21,564 (Apr. 11, 2023).\n12 \nDepartment of the Treasury, General Explanations of the Administration’s Fiscal Year 2024 Revenue Proposals 161-162 (Mar. 2023), \nhttps://home.treasury.gov/policy-issues/tax-policy/revenue-proposals. Like the proposed regulations, this legislative proposal \nwould also expand the definition of supervisors permitted to provide the required approval. We note it is extremely unusual for \nthe Treasury Department to simultaneously propose legislation and regulations that are substantially identical. Presumably, the \nGeneral Counsel’s office is uncertain whether it has the legal authority to impose a timing rule by regulation, so it is asking for a \nlegislative change in case the courts invalidate the regulation.\n", "Reform Penalty and Interest Provisions\n76\nReform Penalty and Interest Provisions\nthe taxpayer protections provided by IRC § 6751 and in opposition to the views expressed by a range of \nstakeholders and commentators, including the National Taxpayer Advocate.13\nBoth Belair Woods and the Treasury Department’s position leave open the possibility that IRS employees could \nuse penalties as a bargaining chip – precisely what Congress sought to prevent by enacting IRC § 6751(b). \nUnder Belair Woods, IRS employees can propose penalties to induce a resolution without first obtaining \nwritten supervisory approval, so long as the communication is deemed a proposal and not a definite decision. \nThis approach undermines the statutory intent because, as explained in the dissent in Belair Woods, “[e]very \ncommunication from the Commissioner proposing a deficiency and a related penalty – whether it is a \npreliminary report, a 30- or 60-day letter, or a notice of deficiency – sets forth proposed adjustments, which \ndo not become final until a decision is entered, or an assessment is properly recorded.”14\nThe IRS’s interim guidance, the proposed regulations, and the Treasury Department’s legislative proposal \nseek to resolve the question of what is merely a proposal as opposed to a definite decision by drawing the \nline at written communications that offer a chance to agree to assessment or consent to proposal of a penalty. \nHowever, employees could still use penalties as a bargaining chip because some taxpayers may feel pressured to \nresolve their cases when penalties are first put on the table as proposed adjustments.\nIn addition to the timing issue, the statutory language of IRC § 6751(b)(1) is also problematic because of \nits focus on “assessment(s).” In Wells Fargo & Company v. Commissioner, the U.S. Court of Appeals for the \nEighth Circuit found that supervisory approval under IRC § 6751(b) was not required because there was \nno assessment.15 There, the IRS asserted the accuracy-related penalty in a refund suit to offset any refund \ngranted to the taxpayer. Because the penalty, if upheld by the court, would only lead to a reduced refund \nand not a balance to be assessed, the court found there would be no assessment and thus no requirement for \nsupervisory approval.\nIn practice, the overwhelming majority of penalties imposed by the IRS are excluded from the supervisory \napproval requirement through one of the exceptions in IRC § 6751(b)(1).16 But where written supervisory \napproval is required, the National Taxpayer Advocate believes it should be required early enough in the process \nto ensure it is meaningful and is not merely an after-the-fact rubber stamp applied in the cases in which a \ntaxpayer challenges a proposed penalty.\nRECOMMENDATION\n•\t Amend IRC § 6751(b)(1) to clarify that no penalty under Title 26 shall be assessed or entered in a final \njudicial decision unless the penalty is personally approved (in writing) by the immediate supervisor of \nthe individual making such determination or such higher level official as the Secretary may designate \nprior to the first time the IRS sends a written communication to the taxpayer proposing the penalty as \nan adjustment.\n13 \nFor a more detailed discussion of the problems arising under the IRS’s interpretation of IRC § 6751, see Erin M. Collins, \nReconsidering the IRS’s Approach to Supervisory Review, NATIONAL TAXPAYER ADVOCATE BLOG (Aug. 29, 2023), https://www.\ntaxpayeradvocate.irs.gov/news/nta-blog-reconsidering-the-irs-approach-to-supervisory-review/. Stakeholder comments \nregarding the proposed regulations can be viewed at https://www.regulations.gov/document/IRS-2023-0016-0010/comment.\n14\t\nBelair Woods, LLC v. Comm’r, 154 T.C. 1, 11 (Jan. 6, 2020) (Marvel, J., dissenting).\n15 \n957 F.3d 840 (8th Cir. 2020), aff’g 260 F. Supp. 3d 1140 (D. Minn. 2017).\n16 \nIn fiscal year 2022, the IRS imposed 33.5 million penalties on individuals, estates, and trusts in connection with income tax liabilities. \nThe following penalties, generally imposed by electronic means, accounted for nearly 98 percent of the total: failure to pay (16.2 \nmillion), failure to pay estimated tax (12.2 million), failure to file (3.4 million) and bad checks (1.1 million). IRS, 2022 Data Book, Table \n26, Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2022, at 60 (2023), https://www.irs.gov/\npub/irs-pdf/p55b.pdf.\n", "77\nNational Taxpayer Advocate 2024 Purple Book \nReform Penalty and Interest Provisions\nLegislative Recommendation #34\nRequire an Employee to Determine and a Supervisor to Approve \nAll Negligence Penalties Under IRC § 6662(b)(1)\nSUMMARY\n•\t Problem: The tax law generally requires supervisory approval before the IRS may assess a penalty, but \nit provides exceptions for certain penalties that may be automatically calculated and do not require \nemployee judgment. The IRS currently takes the position that the negligence penalty can sometimes be \nautomatically calculated and applied, but whether a taxpayer acted negligently requires an assessment \nof the taxpayer’s conduct and state of mind, which a computer cannot make. As a result, the IRS is \nimposing the negligence penalty in some cases where the taxpayer was not negligent.\n•\t Solution: Do not allow the IRS to impose the negligence penalty by automation, without employee \nreview and supervisory approval.\nPRESENT LAW\nIRC § 6662(b)(1) imposes a penalty equal to 20 percent of any underpayment of tax required to be shown \non a tax return that is attributable to negligence or disregard of rules or regulations. IRC § 6662(c) defines \n“negligence” to include “any failure to make a reasonable attempt to comply with the provisions of this title” \nand “disregard” to include “any careless, reckless, or intentional disregard.”\nIRC § 6751(b)(1) provides: “No penalty under this title shall be assessed unless the initial determination of \nsuch assessment is personally approved (in writing) by the immediate supervisor of the individual making \nsuch determination or such higher level official as the Secretary may designate.”1 IRC § 6751(b)(2) carves out \ntwo categories of exception from this supervisory approval requirement: (i) the penalties for failure to file a tax \nreturn (IRC § 6651(a)(1)), failure to pay the tax due (IRC § 6651(a)(2)), failure to pay sufficient estimated \ntax (IRC §§ 6654 and 6655), and understatements described in IRC § 6662(b)(9), and (ii) any other penalty \nthat is “automatically calculated through electronic means.”\nREASONS FOR CHANGE\nIRC § 6751 states that the initial determination of penalties must be personally approved (in writing) by the \nimmediate supervisor of the individual making the initial determination, subject to the exceptions described \nabove. In the significant majority of cases, the IRS imposes penalties by electronic means because it is easier \nand cheaper to do so.2 Where the imposition of a penalty is mechanical, such as the penalties for failure to \nfile, failure to pay, or failure to pay estimated tax, that approach is justifiable.\nHowever, imposition of a penalty for “negligence or disregard of rules or regulations” is different. To \ndetermine whether a taxpayer made a “reasonable attempt to comply” with the law, an employee must analyze \nthe taxpayer’s state of mind, the actions the taxpayer took to comply, and the taxpayer’s motivations for taking \nthose actions. A computer cannot perform this analysis.\n1\t\nThe meaning of “initial determination of such assessment” and the timing required for approval have been the subject of litigation. \nSee, e.g., Belair Woods v. Comm’r, 154 T.C. 1 (2020). For a recommendation to clarify the timing, see Clarify That Supervisory \nApproval Is Required Under IRC § 6751(b) Before Proposing Penalties, supra.\n2\t\nIn fiscal year 2022, the IRS imposed 33.5 million penalties on individuals, estates, and trusts in connection with income tax liabilities. \nThe following penalties, generally imposed by electronic means, accounted for approximately 98 percent of the total: failure to pay \n(16.2 million), failure to pay estimated tax (12.2 million), failure to file (3.4 million), and bad checks (1.1 million). IRS, 2022 Data Book, \nTable 26, Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2022, at 60 (2023), https://www.irs.\ngov/pub/irs-pdf/p55b.pdf.\n", "Reform Penalty and Interest Provisions\n78\nReform Penalty and Interest Provisions\nNevertheless, Treas. Reg. § 1.6662-3(b)(1)(i) states that negligence is strongly indicated when a taxpayer omits \nincome from an information return on his or her income tax return. In reliance on this regulation, the IRS \nhas programmed its computers to calculate certain negligence penalties automatically as part of its Automated \nUnderreporter (AUR) program. For example, the AUR system proposes the negligence penalty where IRS \ndata suggests the taxpayer failed to report income reflected on a third-party information return for a second \ntax year in a row.3\nLegal advice from the Office of Chief Counsel goes further, concluding that “in the absence of any other \nevidence suggesting the failure was not negligent, it is appropriate to propose and subsequently assess an \naccuracy-related penalty for negligence when a taxpayer does not include on an income tax return an amount \nof income shown on an information return.”4\nHowever, the AUR system in this scenario solely checks for the presence of information returns and \nunreported income. It cannot determine there is no other evidence that would rebut the negligence \nfinding, such as whether the information return was mailed to a different address than the one used by the \ntaxpayer when filing the return or whether the information return contained an error. Before the IRS can \nreasonably conclude that a taxpayer acted negligently, an employee must review the case to consider facts and \ncircumstances that may suggest the taxpayer did not act negligently.\nAlthough the AUR program and the applicable proposed regulations do require supervisory approval for the \nnegligence penalty if the taxpayer submits a response,5 there are many reasons a taxpayer may not respond. \nA taxpayer may have moved and not received the notice. A taxpayer may have put the notice aside and not \nreplied before the response deadline. Or a taxpayer may have accepted the proposed tax adjustment without \nrealizing that he or she must respond to avoid the penalty assessment.\nIn these and other circumstances, taxpayers may face a penalty for negligence without any analysis into their \nreasonable attempts to comply with tax laws. Allowing a computer to determine negligence without employee \ninvolvement harms taxpayers and undermines the protections afforded by IRC § 6751(b). The Treasury \nDepartment has also made a legislative proposal that would perpetuate this harm by definitively removing all \nIRC § 6662 penalties, including negligence penalties, from the supervisory review requirement.6\nRECOMMENDATION\n•\t Amend IRC § 6751(b)(2)(B) to clarify that the exception for “other penalties automatically calculated \nthrough electronic means” does not apply to the penalty for “negligence or disregard of rules or \nregulations” under IRC § 6662(b)(1).\n3\t\nInternal Revenue Manual (IRM) 4.19.3.22.1.4, Accuracy-Related Penalties (Sept. 21, 2020), https://www.irs.gov/irm/part4/\nirm_04-019-003r.\n4\t\nIRS, Program Manager Technical Advice 2008-01249, Accuracy Related Penalties and Automated Underreporter Program \n(Oct. 22, 2007).\n5\t\nProposed Treas. Reg. § 301.6751(b)-1(a)(3)(v); IRM 4.19.3.22.1.4, Accuracy-Related Penalties (Sept. 21, 2020), https://www.irs.gov/\nirm/part4/irm_04-019-003r.\n6\t\nU.S. Dep’t of the Treasury, General Explanations of the Administration’s Fiscal Year 2024 Revenue Proposals 161-162 (2023), \nhttps://home.treasury.gov/policy-issues/tax-policy/revenue-proposals.\n", "79\nNational Taxpayer Advocate 2024 Purple Book \nReform Penalty and Interest Provisions\nLegislative Recommendation #35\nModify the Definition of “Willful” for Purposes of Determining \nReport of Foreign Bank and Financial Accounts Violations and \nReduce the Maximum Penalty Amounts\nSUMMARY\n•\t Problem: Penalties for failure to file international information returns or to disclose foreign assets are \nsteep and grow even steeper when the IRS determines a taxpayer’s failure was “willful.” The IRS has \nbecome increasingly aggressive in asserting that taxpayers’ failures to file are willful, which can lead to \ndraconian penalties for good-faith errors.\n•\t Solution: Increase the burden of proof on the IRS for declaring a failure “willful” and reduce the \nmaximum penalty for willful violations.\nPRESENT LAW\nU.S. citizens, residents, or entities (collectively, U.S. taxpayers) with specified interests in foreign \naccounts exceeding $10,000 in total during the year generally are required by 31 U.S.C. § 5314 and \n31 C.F.R. § 1010.350 to report the accounts to the Financial Criminal Enforcement Network (FinCEN) in \nthe Treasury Department. They must do so on FinCEN Form 114, Report of Foreign Bank and Financial \nAccounts (FBAR). 31 U.S.C. § 5321(a)(5) imposes civil penalties for failing to report accounts.\nThe amount of the civil penalty depends on whether the failure was “willful” or “non-willful.” The maximum \npenalty for a non-willful violation is $10,000 (adjusted for inflation).1 Under 31 U.S.C. § 5321(a)(5)(C)(i)(I) \nand (II), the maximum civil penalty for a willful violation is the greater of $100,000 (adjusted for inflation) or \n50 percent of “the balance in the account at the time of the violation.”2 As currently interpreted by the IRS in \nnon-binding policy guidance, 31 U.S.C. § 5321(a)(5)(B)(ii) will not allow for a penalty to be imposed for a \nnon-willful violation if the account holder filed accurate or amended FBAR(s) rectifying prior violations and \nhad reasonable cause for failing to file the FBAR(s).3\nThe IRS has created procedures that allow some account holders to correct non-willful noncompliance if \nthey learn about the problem early. Under its Delinquent FBAR Submission Procedures and Streamlined \nFiling Compliance Procedures, the IRS will not impose a penalty (or will impose a penalty of five percent) for \nnon-willful violations if an account holder reports his or her accounts on an FBAR and reports and pays tax \non the income from the foreign financial accounts before being contacted by the IRS about an examination or \nFBAR violation.4 Account holders who first learn of their FBAR violations when the IRS initiates an exam or \ncontacts them about a violation are ineligible for these procedures.\n1 \n31 U.S.C. § 5321(a)(5)(B)(i); 31 C.F.R. § 1010.821.\n2 \n“The time of the violation” is the FBAR due date. Internal Revenue Manual (IRM) 4.26.16.5.2(2), FBAR Penalty Structure (June 24, \n2021), https://www.irs.gov/irm/part4/irm_04-026-016; IRM 4.26.16.5.5(3) Penalty for Willful FBAR Violations (June 24, 2021), \nhttps://www.irs.gov/irm/part4/irm_04-026-016. See also United States v. Schwarzbaum, 24 F.4th 1355, 1365 (11th Cir. 2022).\n3 \nThe IRM provides that a penalty should not be imposed for a nonwillful violation if (1) the violation was due to reasonable cause; \nand (2) “[a]ccurate delinquent or amended FBAR(s) are filed, rectifying prior violation(s).” IRM 4.26.16.5.4(3), Penalty for Non-willful \nFBAR Violations (June 24, 2021), https://www.irs.gov/irm/part4/irm_04-026-016.\n4\t\nSpecifically, the Streamlined Filing Compliance Procedures require a combination of income tax, FBAR, and potentially \ninternational information return delinquent submissions in addition to a Title 26 miscellaneous offshore penalty. Delinquent FBAR \nSubmission Procedures solely concern instances where a taxpayer/account holder did report income from their foreign accounts \non their income tax returns but did not file FBARs for those accounts. See IRS, Delinquent FBAR Submission Procedures, \nhttps://www.irs.gov/individuals/international-taxpayers/delinquent-fbar-submission-procedures (last visited Sept. 27, 2023) (no \npenalty if no underreporting and fixed before contact). See also IRS, Streamlined Filing Compliance Procedures, https://www.irs.\ngov/individuals/international-taxpayers/streamlined-filing-compliance-procedures (last visited Sept. 27, 2023).\n", "Reform Penalty and Interest Provisions\n80\nReform Penalty and Interest Provisions\nREASONS FOR CHANGE\nThe maximum FBAR penalty is among the harshest civil penalties the government may impose. For example, \nif an account holder maintains a balance of $25,000 in a foreign account that he willfully fails to report, \nthe IRS may impose a penalty of over $100,000 per year and may go back six years, producing an aggregate \nstatutory maximum penalty of over $600,000.5 Some commentators have suggested the penalty is so severe \nthat it may violate the U.S. Constitution’s prohibition against excessive fines.6 Individuals who have lived \nin foreign countries or have immigrated to the United States often maintain foreign bank accounts and may \noverlook this requirement for benign reasons.\nAlthough the Internal Revenue Manual (IRM) limits the total amount of the penalties for non-willful \nviolations to 50 percent of the highest aggregate balance (HAB) of all unreported foreign financial accounts \nfor all years under examination, examiners are still free to propose a penalty of up to 100 percent of the HAB \nfor willful violations if a manager approves.7 Even half the HAB can be more than the current balance if the \naccount value has declined. Account holders have reasonably argued in many cases that the harshness of the \nmaximum penalty, particularly the “willful” penalty, is disproportionate to the reporting failure.\nWhile the distinction between willful and non-willful violations makes sense in concept, its application \ncan lead to unduly harsh results. If the IRS chooses to assert a violation was willful, it is very difficult for a \ntaxpayer to prevail. Schedule B of Form 1040, U.S. Individual Income Tax Return, asks if the taxpayer has a \nforeign account and references the FBAR filing requirement. Taxpayers are presumed to know the contents \nof their return when they sign it under penalties of perjury; the jurat they must sign states: “Under penalties \nof perjury, I declare that I have examined this return and accompanying schedules and statements, and to the \nbest of my knowledge and belief, they are true, correct and complete.”\nIt may be considered reckless or “willful blindness” for a taxpayer not to learn about the FBAR filing \nrequirement after having been directed to the FBAR form by Schedule B and having signed the jurat.8 For \nthis reason, the government might reasonably argue (and a court might reasonably find) that any failure to \nfile an FBAR form is willful where a taxpayer filed a federal tax return that included Schedule B.9 Courts \nhave arrived at different determinations when presented with this argument.10 In practice, tax forms and \n5 \nUnder current guidance, the IRS should not impose such a severe penalty. See IRM 4.26.16.5.5, Penalty for Willful FBAR Violations \n(June 24, 2021), https://www.irs.gov/irm/part4/irm_04-026-016 (discussed in the text below). See also IRM 4.26.16.5.5.3(7), \nPenalty for Willful FBAR Violations – Calculation (June 24, 2021), https://www.irs.gov/irm/part4/irm_04-026-016 (“In no event \nwill the total penalty amount (among all open years) exceed 100 percent of the highest aggregate balance of all foreign financial \naccounts to which the violations relate during the years under examination.”). Note that the IRM is not binding on the IRS.\n6\t\nSee Alison Bennett, New FBAR Penalty Limits Seen Reflecting IRS Concern on Eighth Amendment Litigation, BNA TAX MGMT WEEKLY \nREPT (June 15, 2015), https://www.bloomberglaw.com/product/tax/document/X80RQG3C000000. However, courts have held \neither that the FBAR penalties were not excessive or that the Eighth Amendment does not apply to them. See United States v. Toth, \n33 F.4th 1, 19 (1st Cir. 2022); United States v. Bussell, 699 F. App’x 695, 696 (9th Cir. 2017); United States v. Kerr, 2022 WL 912563, \nat 10 (D. Ariz. 2022); United States v. Schwarzbaum, 611 F. Supp. 3d 1356, 1374 (S.D. Fla. 2020), vacated and remanded on other \ngrounds, 24 F.4th 1355 (11th Cir. 2022).\n7 \nSee IRM 4.26.16.5.4.1, Penalty for Non-willful Violations – Calculation (June 24, 2021), https://www.irs.gov/irm/part4/irm_04-026-016; \nIRM 4.26.16.5.5.3, Penalty for Willful FBAR Violations – Calculation (June 24, 2021), https://www.irs.gov/irm/part4/irm_04-026-016. \nThe IRS also has “mitigation” guidelines that could result in lower penalties. See IRM Exhibit 4.26.16-2, FBAR Penalty Mitigation \nGuidelines for Violations Occurring After October 22, 2004 (June 24, 2021), https://www.irs.gov/irm/part4/irm_04-026-016. \nCommentators have suggested the IRS limited the maximum FBAR its examiners would propose to address concerns that the \nstatutory maximums could violate the Excessive Fines clause of the Eighth Amendment to the Constitution. See, e.g., Alison \nBennett, New FBAR Penalty Limits Seen Reflecting IRS Concern on Eighth Amendment Litigation, BNA TAX MGMT WEEKLY REPT (June \n15, 2015), https://www.bloomberglaw.com/product/tax/document/X80RQG3C000000.\n8 \nSee, e.g., Norman v. United States, 942 F.3d 1111, 1115 (Fed. Cir. 2019).\n9 \nSee, e.g., United States v. Bohanec, 263 F. Supp. 3d 881, 890 (C.D. Cal. 2016) (finding willful blindness, in part, because “Schedule \nB of Defendants’ 1998 tax return put them on notice that they needed to file an FBAR,” even though it was checked “yes” to indicate \nforeign accounts).\n10\t\nCompare United States v. Bohanec, id., with United States v. Schwarzbaum, 611 F. Supp. 3d (S.D. Fla. 2020) (finding that willfulness \ncould not be shown under a theory of constructive knowledge based on the signing of tax returns that included Schedule B where \nreasonable reliance on a tax preparer was present), vacated and remanded on other grounds, 24 F.4th 1355 (11th Cir. 2022).\n", "Reform Penalty and Interest Provisions\n81\nNational Taxpayer Advocate 2024 Purple Book \ninstructions contain a lot of verbiage, and few if any taxpayers have a complete understanding of all lines, \nquestions, and instructions on a return.\nAccount holders who do not file required FBAR forms due to negligence, inadvertence, or similar causes may \nbe subject to penalties for non-willful violations (which have a reasonable cause exception). But they should \nnot face uncertainty regarding possible application of the harsh penalties for “willful” violations. The National \nTaxpayer Advocate recommends Congress clarify that the IRS must prove a violation was “willful” without \nrelying on the instructions to Schedule B or the failure to check the box on Schedule B before imposing a \nwillful FBAR penalty and must do so by clear and convincing evidence – the standard typically required in \nfraud cases.11\nRECOMMENDATIONS\n•\t Clarify that the government has the burden to establish willfulness by clear and convincing evidence \nbefore asserting a civil willful FBAR penalty and that the government cannot meet this burden by \nrelying on the Schedule B attached to a return.\n•\t Remove subsection (I) in 31 U.S.C. § 5321(a)(5)(C)(i), which would have the effect of narrowing \nthe statutory maximum civil penalty for a willful FBAR violation to no greater than 50 percent of the \nbalance in the account at the time of the violation so that a $100,000 penalty cannot be imposed with \nrespect to low-balance accounts.12\n11 \nIn Tax Court, the IRS bears the burden of proving fraud by “clear and convincing” evidence. See Tax Ct. R. 142(b) (“In any case \ninvolving the issue of fraud with intent to evade tax, the burden of proof in respect of that issue is on the [IRS], and that burden \nof proof is to be carried by clear and convincing evidence.”); IRM 25.1.6.2(3), Overview (June 10, 2021), https://www.irs.gov/irm/\npart25/irm_25-001-006 (“Civil fraud penalties will be asserted when there is clear and convincing evidence that some part of the \nunderstatement of tax was due to fraud” (underlining in original text)). However, U.S. district courts generally have not required \nthe government to present “clear and convincing” evidence to prove willfulness in FBAR cases. See, e.g., United States v. Garrity, \n304 F. Supp. 3d 267 (D. Conn. 2018); United States v. Bohanec, 263 F. Supp. 3d 881 (C.D. Cal. 2016); United States v. McBride, \n908 F. Supp. 2d 1186 (D. Utah 2012); United States v. Williams, 106 A.F.T.R.2d (RIA) 2010-6150 (E.D. Va. 2010), rev’d on other \ngrounds, 489 Fed. Appx. 655 (4th Cir. 2012).\n12\t\nFor more detail, see National Taxpayer Advocate 2014 Annual Report to Congress vol. 1, at 331 (Legislative Recommendation: \nForeign Account Reporting: Legislative Recommendations to Reduce the Burden of Filing a Report of Foreign Bank and \nFinancial Accounts (FBAR) and Improve the Civil Penalty Structure), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2020/08/2014-ARC_VOL-1_S2_LR-6-508.pdf.\n", "82\nStrengthen Taxpayer Rights Before the Office of Appeals\nStrengthen Taxpayer Rights Before the Office of Appeals\nSTRENGTHEN TAXPAYER RIGHTS BEFORE THE OFFICE OF APPEALS\nLegislative Recommendation #36\nRequire Taxpayers’ Consent Before Allowing IRS Counsel or \nCompliance Personnel to Participate in Appeals Conferences\nSUMMARY\n•\t Problem: The IRS Independent Office of Appeals (Appeals) has adopted a policy, particularly in large \ncases, of including Counsel and Compliance personnel in taxpayer conferences, even if the taxpayer \nobjects to their participation. When the IRS permits Counsel or Compliance to attend conferences \nover the objections of taxpayers whose cases are nondocketed, it jeopardizes taxpayer rights and \ncompromises the independence of Appeals.\n•\t Solution: Codify the right of taxpayers whose cases are nondocketed to an administrative appeal without \nthe presence of personnel from Counsel or Compliance.1\nPRESENT LAW\nThe IRS had long operated an Office of Appeals under its administrative authority. As part of the Taxpayer \nFirst Act of 2019, Congress codified the office and retitled it the “Internal Revenue Service Independent \nOffice of Appeals.”2 The intent of the provision was to “reassure taxpayers of the independence” of Appeals.3\nPresent law does not directly address the inclusion of personnel from the IRS Office of Chief Counsel or IRS \ncompliance functions in conferences held by Appeals.4\nREASONS FOR CHANGE\nHistorically, Counsel and Compliance provided input into Appeals conferences via the case file and, if the \ncase was particularly large or complex, at a pre-conference. The Appeals conference itself generally was \ndevoted to presentation of the taxpayer’s case and settlement negotiations between the taxpayer (or the \ntaxpayer’s representative) and the Appeals Officer. Counsel and Compliance personnel rarely attended such \nconferences, leaving taxpayers and Appeals Officers free to develop rapport, seek common ground, and pursue \ncase resolution.5\n1 \nWe are not recommending this change for cases pending in the U.S. Tax Court. In docketed cases, the taxpayer has already filed \na petition in the Tax Court seeking judicial review of an adverse IRS determination, and the Office of Chief Counsel has already \nbecome involved with the case in defending the IRS’s position.\n2 \nTaxpayer First Act, Pub. L. No. 116-25, § 1001, 133 Stat. 981, 983 (2019) (codified at IRC § 7803(e)).\n3 \nH.R. REP. NO. 116-39, pt. 1, at 29 (2019) (accompanying H.R. 1957, which was enacted into law without change to this provision as \nH.R. 3151). In 2012, the IRS published Revenue Procedure 2012-18, which, among other things, places parameters around ex parte \ncommunications between Appeals and other representatives of the IRS, such as Counsel and Compliance. This guidance is \npremised on recognition that Appeals must be unbiased and impartial, both in fact and in appearance.\n4 \nIRC § 7803(e)(6)(B) provides the Chief of Appeals with authority to obtain legal assistance and advice from the staff of the IRS \nOffice of Chief Counsel.\n5 \nFor a more detailed discussion of this topic, see National Taxpayer Advocate 2019 Annual Report to Congress 62 (Most \nSerious Problem: Appeals: The Inclusion of Chief Counsel and Compliance Personnel in Taxpayer Conferences Undermines the \nIndependence of the Office of Appeals), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC19_Volume1_\nMSP_07_APPEALS.pdf.\n", "Strengthen Taxpayer Rights Before the Office of Appeals\n83\nNational Taxpayer Advocate 2024 Purple Book \nIn October 2016, Appeals revised provisions of the Internal Revenue Manual (IRM) to allow Appeals Officers \nto include personnel from Counsel and Compliance in Appeals conferences as a matter of routine.6 Counsel \nand Compliance are not a party to the actual settlement discussions, which occur near the conclusion of the \nconference, but they are typically given the opportunity to present an oral argument and question taxpayers \nand their representatives.\nUnder the revised procedures, an Appeals Officer may invite the additional participants regardless of whether \ntaxpayers agree or object to their presence. Appeals has agreed to solicit and consider the views of taxpayers \nbefore inviting Counsel and Compliance to attend a conference but has stopped short of making taxpayer \nconsent a prerequisite for such attendance.7 Including Counsel and Compliance personnel in nondocketed \ncases without the consent of taxpayers runs contrary to the purpose of an independent Appeals conference, \nwhich is neither to give Compliance personnel another bite at the apple nor to transform Appeals into a \nmediation forum. Instead, the mission and credibility of Appeals rests on its ability to undertake direct and \nunbiased settlement negotiations with taxpayers and their representatives, independent of the Counsel and \nCompliance functions.\nThe expansion of Appeals conferences to routinely involve Counsel and Compliance personnel alters the \nrelationship between taxpayers and Appeals Officers. It makes interactions less negotiation-based and \ntransforms the conference into a more contentious and one-sided proceeding. This approach is also seemingly \ninconsistent with Congress’s intent to “reassure taxpayers of the independence” of Appeals.\nRECOMMENDATION\n•\t Amend IRC § 7803(e) to provide that a taxpayer shall have the right to a conference with the \nIndependent Office of Appeals that does not include personnel from the Office of Chief Counsel or \nthe compliance functions of the IRS in cases that have not been docketed in the Tax Court unless the \ntaxpayer specifically consents to the participation of those parties in the conference.8\n6 \nIRM 8.6.1.5.4, Participation in Conferences by IRS Employees (Oct. 1, 2016), https://www.irs.gov/irm/part8/irm_08-006-001r.\n7 \nIRS Independent Office of Appeals, Appeals Team Case Leader Conferencing Initiative: Summary of Findings and Next Steps \n(Sept. 2021).\n8 \nFor legislative language generally consistent with this recommendation, see Protecting Taxpayers Act, S. 3278, 115th Cong. § 601 \n(2018). This recommendation is not intended to limit the ability of Appeals to obtain legal assistance and advice from the Office \nof Chief Counsel, as permitted by IRC § 7803(e)(6)(B).\n", "84\nStrengthen the Office of the Taxpayer Advocate\nStrengthen the Office of the Taxpayer Advocate\nSTRENGTHEN THE OFFICE OF THE TAXPAYER ADVOCATE\nLegislative Recommendation #37\nClarify That the National Taxpayer Advocate May Hire \nLegal Counsel to Enable Her to Advocate More Effectively \nfor Taxpayers\nSUMMARY\n•\t Problem: In analyzing legal issues that affect taxpayer rights and developing an independent position on \nmatters that affect taxpayers both individually and collectively, the National Taxpayer Advocate often \nrequires independent legal advice. Prior to 2015, the IRS permitted the National Taxpayer Advocate to \nhire her own attorneys. Since that time, the IRS has prohibited her from hiring attorneys, undermining \nher ability to do her job effectively.\n•\t Solution: Authorize the National Taxpayer Advocate to hire attorneys who report directly to her.\nPRESENT LAW\nPursuant to 31 U.S.C. § 301(f ), the General Counsel of the Department of the Treasury is the chief law \nofficer for the Department. The IRS Chief Counsel is an Assistant General Counsel and the chief law \nofficer for the IRS. With few exceptions, Treasury Department Order 107-04 provides that all attorneys \nin the Treasury Department must work in the Legal Division and report to the General Counsel.1 \nTreasury’s inspectors general and the Office of the Comptroller of the Currency (OCC) are excluded from \nthis requirement based on specific statutory language in 5 U.S.C. App. III § 3(g) and 12 U.S.C. § 482, \nrespectively, and therefore are authorized to hire and supervise their own attorneys.2 No law specifically \nauthorizes the National Taxpayer Advocate to hire and supervise attorneys.\nIRC § 7803(c) makes clear, however, that TAS is expected to operate independently of the IRS in key respects. \n \nIRC § 7803(c)(2)(A) directs TAS to assist taxpayers in resolving problems with the IRS, to identify areas in \nwhich taxpayers have problems in their dealings with the IRS, and to make administrative and legislative \nrecommendations to mitigate such problems. IRC § 7803(c)(4)(A) requires each local taxpayer advocate to \nnotify taxpayers that its offices “operate independently of any other Internal Revenue Service office and report \ndirectly to Congress through the National Taxpayer Advocate.” IRC § 7803(c)(2)(B)(iii) requires the National \nTaxpayer Advocate to submit reports to Congress directly “without any prior review or comment from … \nthe Commissioner, the Secretary of the Treasury, the Oversight Board, any other officer or employee of the \nDepartment of the Treasury, or the Office of Management and Budget.” This provision is similar to the one \nthat applies to the OCC (12 U.S.C. § 250).\n1 \nTreas. Order 107-04, states: “With the exception of persons employed by the Treasury Inspector General, TIGTA, SIGTARP, SIGPR, \nor the Chief Counsel of the Office of the Comptroller of the Currency, all attorneys whose duties include providing legal advice to \nofficials in any office or bureau of the Department are part of the Legal Division under the supervision of the General Counsel.”\n2 \nThe Inspector General Act of 1978 (codified as amended at 5 U.S.C. App. III § 3(g)), provides: “Each Inspector General shall, in \naccordance with applicable laws and regulations governing the civil service, obtain legal advice from a counsel either reporting \ndirectly to the Inspector General or another Inspector General.” Similarly, 12 U.S.C. § 482 provides: “Notwithstanding any of the \nprovisions of section 481 of this title or section 301(f)(1) of title 31 to the contrary, the Comptroller of the Currency shall, subject to \nchapter 71 of title 5, fix the compensation and number of, and appoint and direct, all employees of the Office of the Comptroller of \nthe Currency.”\n", "Strengthen the Office of the Taxpayer Advocate\n85\nNational Taxpayer Advocate 2024 Purple Book \nWhen Congress reorganized the IRS in 1998, it recognized that the National Taxpayer Advocate requires \nindependent counsel to advocate for her positions. The version of the IRS Restructuring and Reform Act \nof 1998 passed by the Senate contained the following authorization: “The National Taxpayer Advocate shall \nhave the responsibility and authority to … appoint a counsel in the Office of the Taxpayer Advocate to report \ndirectly to the National Taxpayer Advocate.”3 In explaining the provision, Senator Grassley said: “In order \nto make the Taxpayer Advocate more independent, which is what this bill does, it logically follows that the \nTaxpayer Advocate should have its own legal counsel.”4\nThis provision was not included in the final bill. However, the conference report stated that the “conferees \nintend that the National Taxpayer Advocate be able to hire and consult counsel as appropriate.”5\nREASONS FOR CHANGE\nBeginning in 2004, with the approval of the Commissioner of Internal Revenue, TAS hired and employed \nattorney-advisors. The National Taxpayer Advocate requires independent attorney-advisors because she often \ntakes positions, both in working taxpayer cases and in systemic advocacy, that are directly contrary to the \nposition of the IRS and the Office of Chief Counsel.\nOnce attorneys in the Office of Chief Counsel have adopted a legal position interpreting a law or regulation \nfor purposes of IRS operations, procedures, or litigation, it would be unrealistic to expect that those same \nattorneys could effectively help the National Taxpayer Advocate develop a legal position that challenges their \nown interpretation or an interpretation adopted by the Chief Counsel organization for which they work. \nNotably, the Chief Counsel organization requires its attorneys to reconcile disputes internally so that they \nultimately all “speak with one voice.”6 Thus, although the National Taxpayer Advocate sometimes receives \nlegal advice from Chief Counsel attorneys, the advice is not independent from the advice they provide to the \nrest of the IRS. By contrast, TAS’s own attorney-advisors have enabled the National Taxpayer Advocate to \ndevelop an independent perspective and advocate for taxpayers as the law intends.\nIn 2015, the IRS for the first time denied a routine TAS request to backfill existing attorney positions due \nto attrition. It cited Treasury Department General Counsel Directive No. 2, which states: “Except for \npositions in the Inspectors General offices or within the Office of the Comptroller of the Currency, attorney \npositions shall not be established outside of the Legal Division” unless the General Counsel or Deputy \nGeneral Counsel(s) provides a waiver. On November 29, 2016, the National Taxpayer Advocate submitted a \nnine-page memo to the Acting General Counsel requesting permission to continue to hire attorney-advisors. \nIt asked the Acting General Counsel to modify General Counsel Directive No. 2 to add a carve-out for the \nOffice of the Taxpayer Advocate as it does for the Inspectors General offices. Alternatively, the National \nTaxpayer Advocate orally requested that a “waiver” be granted, as provided in the directive. In the fall of \n2018, TAS submitted another hiring request, and it was again denied by the IRS.\n3 \nH.R. 2676, 105th Cong. § 1102(a) (as passed by the Senate, May 7, 1998).\n4\t\n144 CONG. REC. S4460 (daily ed. May 7, 1998). The provision was added to the bill as an amendment sponsored by Senator Grassley \non the Senate floor.\n5 \nH.R. REP. NO. 105-599, at 216 (1998) (Conf. Rep.). In 2003, the House passed legislation with nearly identical language. It would \nhave authorized the National Taxpayer Advocate to “appoint a counsel in the Office of the Taxpayer Advocate to report solely to \nthe National Taxpayer Advocate.” See Tax Administration and Good Government Act, H.R. 1528, 108th Cong. § 306 (2003) (as \npassed by the House, June 19, 2003). The legislation was sponsored by then-Cong. Rob Portman, who had previously been the \nlead House sponsor of the IRS Restructuring and Reform Act of 1998. It would have added this language as a new subsection (III) to \nIRC § 7803(c)(2)(D)(i). Although the authorization was not enacted into law, it bears mention that the Senate in 1998 and the House \nin 2003 approved virtually identical provisions of the legislation. That suggests the RRA 98 conference report language cited above \nhad significant congressional support.\n6\t\nSee Chief Counsel Directives Manual (CCDM) 35.4.1.4, Coordination with Other Counsel Offices (Feb. 7, 2013), \nhttps://www.irs.gov/irm/part35/irm_35-004-001; CCDM 31.1.4.6, Reconciliation of Disputes (Aug. 11, 2004), https://www.irs.gov/\nirm/part31/irm_31-001-004.\n", "Strengthen the Office of the Taxpayer Advocate\n86\nStrengthen the Office of the Taxpayer Advocate\nThe inability of the National Taxpayer Advocate to hire attorney-advisors extends to announcing higher \ngraded positions for attorneys currently working in TAS. Therefore, TAS is not only barred from hiring new \nattorneys, but well-performing attorneys cannot be promoted to higher-graded positions. This has accelerated \nattrition. If the National Taxpayer Advocate is not able to hire attorney-advisors, TAS’s ability to advocate for \ntaxpayers both individually and collectively and the National Taxpayer Advocate’s ability to produce high-\nquality reports to Congress will be significantly compromised. The National Taxpayer Advocate believes the \nconference report language stating that the “conferees intend that the National Taxpayer Advocate be able to \nhire and consult counsel as appropriate” provides a sufficient legal basis for her to hire attorneys who report to \nher. The General Counsel has disagreed, maintaining that a statutory change is required.\nRECOMMENDATION\n•\t Amend IRC § 7803(c)(2)(D) to expressly authorize the National Taxpayer Advocate to hire legal \ncounsel who report directly to him or her.7\n7 \nFor more detail, see National Taxpayer Advocate 2016 Annual Report to Congress 37 (Special Focus: Provide the National Taxpayer \nAdvocate the Authority to Hire Independent Counsel, Comment on Regulations, and File Amicus Briefs in Litigation Raising \nTaxpayer Rights Issues, https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC16_Volume1_SpecialFocus.pdf) \n(recommending that Congress “[a]uthorize the National Taxpayer Advocate to appoint independent counsel who report directly to \nthe National Taxpayer Advocate, provide independent legal advice, help prepare amicus curiae briefs and comments on proposed \nor temporary regulations, and assist the National Taxpayer Advocate in preparing the Annual Report to Congress and in advocating \nfor taxpayers individually and systemically”); National Taxpayer Advocate 2002 Annual Report to Congress 198 (Legislative \nRecommendation: The Office of the Taxpayer Advocate, https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/\narc2002_section_two.pdf. The Taxpayer and Fairness Protection Act of 2003, H.R. 1661, 108th Cong. § 335 (2003), would have \nauthorized the National Taxpayer Advocate to “appoint a counsel in the Office of the Taxpayer Advocate to report solely to the \nNational Taxpayer Advocate.”\n", "87\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen the Office of the Taxpayer Advocate\nLegislative Recommendation #38\nClarify the Authority of the National Taxpayer Advocate to Make \nPersonnel Decisions to Protect the Independence of the Office \nof the Taxpayer Advocate\nSUMMARY\n•\t Problem: To protect the independence of TAS, the tax code authorizes the National Taxpayer Advocate \nto take independent personnel actions with respect to employees of local TAS offices. The tax code \ndoes not provide this authority with respect to national office TAS employees, yet national office TAS \nemployees who advocate for systemic changes in IRS practices and policies are most likely to take \npositions in conflict with IRS leadership and require personnel protection.\n•\t Solution: Clarify that the National Taxpayer Advocate has the authority to take independent personnel \nactions with respect to all TAS employees.\nPRESENT LAW\nThe IRS Restructuring and Reform Act of 1998 (RRA 98) included provisions to protect TAS’s independence \nfrom other IRS functions. For example, IRC § 7803(c)(4)(A)(iii) requires local TAS offices to notify taxpayers \nthat they “operate independently of any other Internal Revenue Service office and report directly to Congress \nthrough the National Taxpayer Advocate.” To reinforce TAS’s independence, IRC § 7803(c)(2)(D) authorizes \nthe National Taxpayer Advocate to “appoint” local taxpayer advocates in each state and to “evaluate and take \npersonnel actions (including dismissal) with respect to any employee of any local office.”\nThe National Taxpayer Advocate’s authority to make independent personnel decisions is discussed in the \nlegislative history of RRA 98. The conference report states that the National Taxpayer Advocate “has the \nresponsibility to evaluate and take personnel actions (including dismissal) with respect to any local Taxpayer \nAdvocate or any employee in the Office of the Taxpayer Advocate.”1 Thus, there is an inconsistency between \nthe conference report and the statute. The conference report states the statute gives the National Taxpayer \nAdvocate the authority to make independent personnel decisions regarding all TAS employees, but the statute \nconfers that authority only regarding employees of TAS’s local offices.\nREASONS FOR CHANGE\nIRC § 7803(c)(2)(A) assigns the National Taxpayer Advocate two principal responsibilities: (i) to advocate \nfor taxpayers in specific cases (case advocacy) and (ii) to advocate for administrative and legislative changes to \nresolve problems that affect groups of taxpayers or all taxpayers (systemic advocacy). While the conference \nreport language indicates Congress intended to give the National Taxpayer Advocate independent personnel \nauthority over all TAS employees engaged in both advocacy functions, the statute as written only covers \nemployees of TAS local offices, who primarily engage in case advocacy. Currently, the National Taxpayer \nAdvocate does not have independent personnel authority over TAS senior leadership, TAS attorney-advisors, \nemployees of TAS systemic advocacy and research functions, and other national office employees, even though \nthese employees also engage in independent advocacy on behalf of taxpayers, have the same potential conflicts, \nand face the same potential retaliatory personnel actions by the IRS leadership that Congress sought to \naddress in 1998.\n1\t\nH.R. REP. NO. 105-599, at 214 (1998) (Conf. Rep.) (emphasis added). The report states that the conference committee adopted the \nSenate amendment with respect to the National Taxpayer Advocate provisions, except as modified. H.R. REP. NO. 105-599, at 216 \n(1998) (Conf. Rep.). The Senate bill and report contained the same inconsistency as the conference bill and report. See H.R. 2676, \n105th Cong. § 1102 (as passed by the Senate, May 7, 1998); S. REP. NO. 105-174, at 23 (1998).\n", "Strengthen the Office of the Taxpayer Advocate\n88\nStrengthen the Office of the Taxpayer Advocate\nThe rationale for authorizing the National Taxpayer Advocate to make independent personnel decisions for \nTAS’s national office employees is, in key respects, more compelling than the rationale for TAS’s local office \nemployees. National office employees primarily advocate for systemic change in IRS practices and policies, \noften placing them in direct conflict with IRS senior officials.\nThis concern is not merely theoretical. In recent years, IRS executives peer reviewed and approved \nperformance ratings for senior TAS leaders. This creates the potential for TAS leaders perceived by the IRS \nas “team players” to receive better performance ratings and bonus awards than TAS leaders perceived to be \nmore assertive in their advocacy. For the same reasons it would be inappropriate for IRS leaders to evaluate \nand make salary and bonus award determinations for Treasury Inspector General for Tax Administration \nemployees, the IRS’s ability to affect the careers of TAS’s national office employees has the potential to \nundermine TAS’s independence.\nRECOMMENDATION\n•\t Amend IRC § 7803(c)(2)(D) to clarify that the National Taxpayer Advocate shall have the authority to \ntake personnel actions with respect to all TAS employees.\n", "89\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen the Office of the Taxpayer Advocate\nLegislative Recommendation #39\nClarify the Taxpayer Advocate Service’s Access to Files, \nMeetings, and Other Information\nSUMMARY\n•\t Problem: The IRS has occasionally refused to provide the National Taxpayer Advocate with information \nshe requires to do her job of advocating for taxpayers and prevented TAS employees from attending IRS \nconferences with taxpayers who have open TAS cases and have requested TAS attendance.\n•\t Solution: Require the IRS to give the National Taxpayer Advocate and her staff access to all IRS \ninformation relevant to TAS’s duties and require the IRS to allow TAS Case Advocates to participate in \ntaxpayer conferences when requested by taxpayers.\nPRESENT LAW\nIRC § 7803(c)(2) requires TAS to assist taxpayers in resolving problems with the IRS, identify areas in which \ntaxpayers are experiencing problems in their dealings with the IRS, make administrative and legislative \nrecommendations to mitigate those problems, and annually report to Congress. IRC § 6103 generally \nprohibits the disclosure of tax returns or return information, but IRC § 6103(h) provides that “returns and \nreturn information shall, without written request, be open to inspection by or disclosure to officers and \nemployees of the Department of the Treasury whose official duties require such inspection or disclosure for tax \nadministration purposes.”\nTAS employees are authorized by IRC § 6103(h) to review tax return information because their statutory \nduties require this access. In furtherance of their duties, they may also need to attend meetings between \ntaxpayers or their representatives and other IRS employees and obtain other information from the IRS. \nSimilarly, the National Taxpayer Advocate requires information to analyze systemic problems and provide \nCongress with a “full and substantive analysis” of such problems in her annual reports to Congress, as required \nby IRC § 7803(c)(2)(B). However, the law does not expressly state that the National Taxpayer Advocate \nis authorized to access return information, attend meetings with other IRS employees, or obtain other \ninformation from the IRS.\nREASONS FOR CHANGE\nIn general, the National Taxpayer Advocate has significant access to IRS systems and data. However, the IRS \nhas sometimes declined to provide TAS with access to (1) audit files of taxpayers with cases open in TAS; \n(2) meetings between the IRS and taxpayers with cases open in TAS, even when the taxpayer has requested \nTAS’s attendance; (3) advice that the Office of Chief Counsel has provided to other business units; and (4) \ninformation required by the National Taxpayer Advocate to enable her to analyze systemic problems for \nreports to Congress.\nRECOMMENDATIONS\n•\t Amend IRC § 7803(c) to clarify that the National Taxpayer Advocate (and authorized TAS employees) \nshall have access to tax returns, return information, and legal advice provided by the Office of Chief \nCounsel to any IRS employee regarding cases open and pending in TAS and may participate in \nmeetings between taxpayers and the IRS when the taxpayer requests it.\n", "90\nStrengthen the Office of the Taxpayer Advocate\nStrengthen the Office of the Taxpayer Advocate\n•\t Clarify that, in furtherance of her tax administrative duties, the National Taxpayer Advocate (and \nauthorized TAS employees) shall have access to all data, statistical information, legal advice provided by \nCounsel to any IRS employee, and documents necessary to perform a “full and substantive analysis” of \nthe issues, as required by IRC § 7803(c)(2)(B).1\n1\t\nThis recommendation is not intended to create a waiver of privilege with respect to information the IRS may lawfully keep \nconfidential. When TAS receives information from the IRS, it protects the information from disclosure if it is privileged. For \nmore detail, see National Taxpayer Advocate 2016 Annual Report to Congress 34 (Special Focus: Reinforce the National \nTaxpayer Advocate’s Right of Access to Taxpayer and IRS Information and to Meetings Between the IRS and Taxpayers), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC16_Volume1_SpecialFocus.pdf#page=34. Under the \nTaxpayer First Act of 2019, the Secretary is now required to provide the National Taxpayer Advocate with “statistical support” for \nthe Annual Report to Congress. Pub. L. No. 116-25, § 1301(b), 133 Stat. 981 (2019). However, this requirement only encompasses \nstatistical studies, compilations, and the review of information already obtained by TAS. It does not address TAS’s broader need \nfor access to information, including the right to review case files and attend taxpayer meetings. The Taxpayer Rights Act of 2015, \nH.R. 4128, 114th Cong. § 403 (2015) and S. 2333, 114th Cong. § 403 (2015), would have granted TAS access to case-related files \nand meetings, but it did not address TAS’s need for access to information required to report on systemic issues.\n", "91\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen the Office of the Taxpayer Advocate\nLegislative Recommendation #40\nAuthorize the National Taxpayer Advocate to File Amicus Briefs\nSUMMARY\n•\t Problem: When a federal court is deciding a case that may affect the taxpayer rights of all or many \ntaxpayers, the court would benefit from hearing and considering the views of the National Taxpayer \nAdvocate as the voice of the taxpayer. Under current law, however, the National Taxpayer Advocate is \nnot authorized to submit an amicus curiae brief in a federal tax case.\n•\t Solution: Authorize the National Taxpayer Advocate to appear as an amicus curiae in federal tax cases \nand submit a brief on issues pertaining to the protection of taxpayer rights.\nPRESENT LAW\nIRC § 7803(c)(2)(A) requires the Office of the Taxpayer Advocate to assist taxpayers in resolving problems \nwith the IRS, to identify areas in which taxpayers experience problems in their dealings with the IRS, and to \nmake administrative and legislative recommendations to mitigate such problems. IRC § 7803(c)(2)(B)(ii)(XI) \ndirects the National Taxpayer Advocate in her annual reports to Congress to “identify the 10 most litigated \nissues for each category of taxpayers, including recommendations for mitigating such disputes.”\nUnder 28 U.S.C. § 516, only officers of the Department of Justice may represent the United States in \nlitigation, except as otherwise authorized by law. Similarly, 5 U.S.C. § 3106 provides that the head of an \nexecutive department may not employ an attorney or counsel for the conduct of litigation in which the \nUnited States is a party, except as otherwise authorized by law. IRC § 7452 specifies that the Secretary of the \nTreasury “shall be represented by the Chief Counsel” or his delegate in litigation before the U.S. Tax Court.\nUnder 5 U.S.C. § 612(b), the Small Business Administration (SBA) Chief Counsel for Advocacy is statutorily \nauthorized to represent the interests of small businesses by appearing in litigated cases as an amicus curiae. By \ncontrast, the National Taxpayer Advocate, who is often referred to as “the voice of the taxpayer” both within \nthe IRS and before Congress, is not authorized to represent the interests of taxpayers by appearing in litigated \ncases as an amicus curiae.\nREASONS FOR CHANGE\nWhile trial lawyers advocate zealously on behalf of clients to win individual cases, precedential issues that \ncould affect all or many taxpayers sometimes come before the courts with no one representing the interests of \ntaxpayers as a group.\nFor example, in Facebook, Inc. v. IRS, the U.S. District Court for the Northern District of California \nconsidered Facebook’s claim that it was legally entitled to a hearing before the IRS Independent Office of \nAppeals.1 For support, Facebook cited the provision of the Taxpayer Bill of Rights (TBOR) that describes \n“the right to appeal a decision of the Internal Revenue Service in an independent forum.” See IRC § 7803(a)\n(3)(E). The court rejected Facebook’s position, broadly holding that TBOR “did not grant [taxpayers] new \nenforceable rights.” The court’s decision may well be correct, but in the rare cases where a court’s decision \nhas the potential to affect the fundamental taxpayer rights of all or a large group of taxpayers, the court \nwould benefit from hearing and considering the position of the National Taxpayer Advocate as the voice of \nthe taxpayer.\n1\t\nFacebook, Inc. v. IRS, 121 A.F.T.R.2d 1752 (N.D. Cal. 2018).\n", "Strengthen the Office of the Taxpayer Advocate\n92\nStrengthen the Office of the Taxpayer Advocate\nJust as the SBA Chief Counsel for Advocacy may submit amicus curiae briefs to help ensure federal courts are \ninformed about the impact of regulations on small businesses, the National Taxpayer Advocate could more \neffectively protect taxpayer rights if she were granted comparable authority to submit amicus curiae briefs in \ncases that affect taxpayer rights. It is anticipated this authority would be used sparingly, as is the practice of \nthe SBA Chief Counsel for Advocacy.\nRECOMMENDATION\n•\t Amend IRC §§ 7803 and 7452 to authorize the National Taxpayer Advocate to submit briefs in federal \nlitigation as an amicus curiae on matters relating to the protection of taxpayer rights.2\n2 \nFor more detail, see National Taxpayer Advocate 2016 Annual Report to Congress 37 (Special Focus: Provide the National Taxpayer \nAdvocate the Authority to Hire Independent Counsel, Comment on Regulations, and File Amicus Briefs in Litigation Raising Taxpayer \nRights Issues), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC16_Volume1_SpecialFocus.pdf. See also \nProgram Manager Technical Advice 2007-00566 (Oct. 2, 2002), https://www.irs.gov/pub/lanoa/pmta00566_7189.pdf.\n", "93\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen the Office of the Taxpayer Advocate\nLegislative Recommendation #41\nAuthorize the Office of the Taxpayer Advocate to Assist Certain \nTaxpayers Experiencing Economic Hardships During a Lapse \nin Appropriations\nSUMMARY\n•\t Problem: During government shutdowns, IRS lien and levy activities carried out by automation are \npermitted to continue, but IRS and TAS employees, including the National Taxpayer Advocate, \ngenerally are prohibited from assisting taxpayers experiencing economic hardships as a result of those \ncollection activities.\n•\t Solution: Clarify that TAS and IRS Collection employees may work during government shutdowns \nto the extent necessary to assist taxpayers experiencing economic hardships as a result of IRS \ncollection actions.\nPRESENT LAW\nArticle I of the Constitution provides that, “No Money shall be drawn from the Treasury, but in Consequence \nof Appropriations made by Law.”1 The Antideficiency Act (ADA) is one of several statutes that implement \nthis provision.2 Specifically, 31 U.S.C. § 1341(a), among other things, prohibits any officer or employee of \nthe U.S. government or the District of Columbia government from (i) making or authorizing an expenditure \nor obligation exceeding an amount available in an appropriation or fund for the expenditure or obligation or \n(ii) involving his or her respective government employer in a contract or obligation for the payment of money \nbefore an appropriation is made, unless authorized by law. The ADA contains an additional prohibition \nagainst the acceptance of voluntary services, “except for emergencies involving the safety of human life or the \nprotection of property.”3\nIRC § 6343(a)(1)(D) requires the Secretary to release a levy and promptly notify the affected person if \nthe Secretary determines the levy “is creating an economic hardship due to the financial condition of \nthe taxpayer.”\nIRC § 7803(c)(2)(A)(i) directs the Office of the Taxpayer Advocate (commonly referred to as the Taxpayer \nAdvocate Service, or TAS) to “assist taxpayers in resolving problems with the Internal Revenue Service.” \nIRC § 7811 authorizes the National Taxpayer Advocate to issue a Taxpayer Assistance Order (TAO) where a \n“taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the internal \nrevenue laws are being administered by the Secretary.” A significant hardship includes “an immediate threat \nof adverse action” and “irreparable injury to, or a long-term adverse impact on, the taxpayer if relief is not \ngranted.” A TAO may require the Secretary “within a specified time period … to release property of the \ntaxpayer levied upon.”\n1\t\nU.S. CONST. art. I, § 9, cl. 7.\n2 \nPub. L. No. 97-258, 96 Stat. 877, 923 (1982).\n3 \n31 U.S.C. § 1342.\n", "Strengthen the Office of the Taxpayer Advocate\n94\nStrengthen the Office of the Taxpayer Advocate\nREASONS FOR CHANGE\nLien and levy activities carried out by automation, which do not require the expenditure of additional \nappropriations, are permitted to continue during government shutdowns resulting from a lapse in \nappropriations. During both the 2018-2019 and 2013 shutdowns, the IRS issued thousands of notices of \nlevy on Social Security and other government benefits as well as levies on wages and financial accounts of \nindividuals and businesses because these notices were preprogrammed into the IRS’s computer systems before \nthe shutdowns began.\nThousands of additional taxpayers were affected by collection actions taken in the weeks preceding the \nshutdowns. For example, a bank generally has up to 21 days to remit levied account proceeds to the IRS. \nTherefore, levies issued in the 21 days preceding a government shutdown may affect taxpayers after the \nshutdown begins.\nDespite IRC provisions that protect and relieve taxpayers who are experiencing economic hardship from \nlevies, the IRS Lapsed Appropriations Contingency Plans generally have not permitted IRS or TAS employees, \nincluding the National Taxpayer Advocate, to work economic hardship cases during government shutdowns \nto assist these taxpayers.4 In addition, because cases that were in TAS’s inventory at the time of the shutdown \ncould not be worked, some taxpayers who requested the assistance of the National Taxpayer Advocate and \nTAS immediately prior to the shutdown experienced significant hardships and irreparable injuries.5\nIn its Lapsed Appropriations Contingency Plans,6 the IRS, with concurrence from the Treasury Department \nand the Office of Management and Budget (OMB), takes the position that the ADA’s exception for \n“protection of property” applies solely to government property – not taxpayer property.7 As a result, it has \nconcluded that TAS’s activities to assist taxpayers in releasing IRS levies that create an economic hardship due \nto the financial condition of the taxpayer do not fit within the exception. We question that interpretation. \nFirst, the statute itself simply says “property.” The distinction between “property” and “government \nproperty” is obvious, and if Congress intended to limit the scope of the exception to “government property,” \nit presumably would have written the statute to specify “government property.” Second, interpretating \n“property” to include only “government property” undermines Congress’s more recent statutory enactment of \nIRC § 6343(a)(1)(D), which is intended to protect taxpayers from levies that cause economic hardships.\nEven accepting the IRS’s position that the ADA’s exception for the “protection of property” is limited to the \nprotection of government property, a threshold determination must be made about whether levied funds are, \nin fact, government property. IRC § 6343(a)(1)(D) requires the Secretary to release a levy if it is “determined \nthat such levy is creating an economic hardship due to the financial condition of the taxpayer.” In blunt \n4\t\nSee IRS, Servicewide Electronic Research Program Alert 19A0017, Release of Levy and Release of Lien (2019) (“While there is a \nlapse in funding during the partial shutdown we are not authorized to take this action. We may do so once we are fully opened, so \nplease call us back at that time. Please apologize to the taxpayer and explain we are not authorized to release the levy or lien due to \nthe partial government shutdown. Explain that they may call us back after we are fully reopened.”).\n5 \nFor additional discussion of how TAS’s statutory authority to assist taxpayers suffering or about to suffer significant hardships \nwas undermined during a shutdown, see National Taxpayer Advocate Fiscal Year 2015 Objectives Report to Congress 79 (Area \nof Focus: The IRS’s Decision Not to Except Any TAS Employees During the Government Shutdown Resulted in Violations of \nTaxpayer Rights and Undermined TAS’s Statutory Authority to Assist Taxpayers Suffering or About to Suffer Significant Hardship), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/The-IRSs-Decision-Not-to-Except-Any-TAS-Employees-\nDuring-the-Government-Shutdown.pdf and National Taxpayer Advocate Fiscal Year 2020 Objectives Report to Congress 40 \n(Impact of the 35-Day Partial Government Shutdown on the Taxpayer Advocate Service), https://www.taxpayeradvocate.irs.gov/\nwp-content/uploads/2020/08/JRC20_Volume1_GovShutdown.pdf.\n6\t\nSee, e.g., IRS, Fiscal Year 2024 Lapsed Appropriations Contingency Plan (Sept. 27, 2023), https://home.treasury.gov/system/\nfiles/266/IRS-FY24LapsePlan.pdf.\n7 \nSee Government Accountability Office (GAO), GAO-060382SP, Principles of Federal Appropriations Law, vol. II at 6-111 \n(3d ed. 2006) (citing 9 Comp. Dec. 182, 185 (1902)), https://www.gao.gov/assets/2019-11/202819.pdf.\n", "95\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen the Office of the Taxpayer Advocate\nterms, Congress has made a determination that the IRS should not take property if doing so would put the \ntaxpayer and the taxpayer’s family out on the street.\nTAS plays a central role in helping the Secretary determine whether a levy would create an economic hardship \nand therefore whether property can be levied upon (meaning that it would become government property). \nThus, if the IRS seeks to protect “government property” via a levy, it must give affected taxpayers an \nopportunity to show that the levy will cause an economic hardship and therefore should be released (meaning \nit is not government property).8\nFrom a policy perspective, the current interpretation produces results that greatly undermine taxpayer rights, \nincluding the Taxpayer Bill of Rights’ promise of the right to a fair and just tax system.9 The asymmetry \nof allowing the IRS to take collection actions against taxpayers while not allowing TAS to work with \nthe IRS to halt or limit collection actions that may inflict serious and sometimes irreparable economic \nharm (e.g., eviction) is unacceptable. To eliminate this abrogation of the taxpayer protections codified in \nIRC § 6343(a)(1)(D), the National Taxpayer Advocate believes the IRS should either work with the Treasury \nDepartment and OMB to adopt an ADA interpretation allowing TAS and Collection employees to release \nongoing levies that create economic hardship, or it should suspend all existing levies and refrain from \nimposing new levies during a government shutdown. The current, asymmetrical approach produces an absurd \n“heads the IRS wins, tails the taxpayer loses” result.\nWhile we will continue to advocate within the agency to protect taxpayers during government shutdowns, \nour experience to date suggests the existing legal interpretation is unlikely to change. For that reason, \nwe recommend Congress clarify the law to ensure that government shutdowns resulting from a lapse in \nappropriations do not subject taxpayers to serious economic hardships, which in some cases may include \neviction, utility shutoffs, or the inability to pay for medical treatment.\nRECOMMENDATION\n•\t Clarify that during a lapse in appropriations (i) the National Taxpayer Advocate may incur obligations \nin advance of appropriations for purposes of assisting taxpayers experiencing an economic hardship \nwithin the meaning of IRC § 6343(a)(1)(D) due to an IRS action or inaction and (ii) the IRS may \nincur obligations in advance of appropriations for purposes of complying with any TAO issued \npursuant to IRC § 7811.\n8 \nThe Justice Department has issued a legal opinion concluding that certain government functions not specifically authorized \nto continue during a lapse in appropriations must nonetheless continue where the lawful continuation of these functions is \n“necessarily incident” to other activities for which there is statutory authority to continue. See Authority for the Continuance of \nGovernment Functions During a Temporary Lapse in Appropriations, 5 Op. O.L.C. 1 (1981), www.justice.gov/file/22536/download.\n9 \nSee IRC § 7803(a)(3)(J). See also Taxpayer Bill of Rights (TBOR), https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/.\n", "96\nStrengthen the Office of the Taxpayer Advocate\nStrengthen the Office of the Taxpayer Advocate\nLegislative Recommendation #42\nRepeal Statute Suspension Under IRC § 7811(d) for Taxpayers \nSeeking Assistance From the Taxpayer Advocate Service\nSUMMARY\n•\t Problem: When a taxpayer requests assistance from TAS in writing, IRC § 7811(d) provides that the \nperiod of limitations within which the IRS may assess or collect tax is extended. The provision is \nintended to protect the IRS’s interests, but the IRS has not implemented it since its enactment in 1988. \nIn addition, the provision does not apply when a taxpayer requests assistance from TAS by phone, \nso if implemented, taxpayers who request TAS assistance in writing and taxpayers who request TAS \nassistance by phone would be treated differently.\n•\t Solution: Repeal IRC § 7811(d).\nPRESENT LAW\nIRC § 7811(d) suspends the statutory period of limitations for any action for which a taxpayer seeks assistance \nfrom TAS. The period is only suspended if the taxpayer submits a written application for relief.1\nREASONS FOR CHANGE\nDespite the fact that Congress enacted this provision in 1988,2 the IRS has never implemented it. The intent \nof the provision was to protect the interests of the government, but the IRS has not seen a need to make use \nof it. Relatedly, implementation of the rule would require significant technology upgrades and procedural \nchanges that the IRS has chosen not to undertake.\nIn concept, IRC § 7811(d) aims to ensure that the IRS will not lose the ability to assess or collect tax if the \napplicable statutory deadlines pass while a taxpayer’s case is pending with TAS. Suspension of the assessment \nor collection period would give the IRS more time to take enforcement actions.\nHowever, statute suspensions are unnecessary to protect the government’s interests. The IRS currently \nmay take enforcement actions against taxpayers with open TAS cases, if necessary, to protect the \ngovernment’s interests.3\nMoreover, if IRC § 7811(d) were ever to be implemented, it would cause similarly situated taxpayers to be \ntreated differently. By its terms, the provision only applies when a taxpayer submits a written request for TAS \nassistance. It does not apply when a taxpayer requests TAS assistance by phone, which is the method by which \nmost taxpayers seek TAS’s help. Thus, this provision – apart from being unnecessary and unutilized – would \nproduce disparate outcomes for taxpayers who, despite lacking any knowledge of this issue, contact TAS by \ndifferent means.\n1 \nTreas. Reg. § 301.7811-1(e)(4).\n2 \nTechnical and Miscellaneous Revenue Act of 1988, Pub. L. No. 100-647, § 6230, 102 Stat. 3342, 3734 (1988).\n3 \nEven if TAS issues a Taxpayer Advocate Order (TAO) directing the IRS to suspend collection, TAS will generally agree to modify the \nTAO if collection is in jeopardy. And if TAS ever did not agree to do so, the Commissioner or Deputy Commissioner could modify or \nrescind the TAO. See IRC § 7811(c)(1).\n", "Strengthen the Office of the Taxpayer Advocate\n97\nNational Taxpayer Advocate 2024 Purple Book \nLastly, despite the IRS’s decision not to implement the provision, it has been raised in litigation, creating \nuncertainty for taxpayers and the IRS alike.4 The National Taxpayer Advocate recommends this provision be \nrepealed as it has not been used since it was enacted more than 30 years ago, it serves no useful purpose, and \nits repeal would prevent future litigation in which this provision is cited.\nRECOMMENDATION\n•\t Repeal IRC § 7811(d).5\n4\t\nIn Rothkamm v. United States, 802 F.3d 699 (5th Cir. 2015), rev’g 2014 WL 4986884 (M.D. La. Sept. 15, 2014), the U.S. Court of \nAppeals for the Fifth Circuit held, in relevant part, that IRC § 7811(d) tolled the period for filing a wrongful levy claim, which by \noperation of IRC § 6532(c)(2) extended the period for filing suit. IRS Action on Decision 2020-03 (Apr. 24, 2020) explains that \nexcept for cases appealable to the Fifth Circuit, the IRS will not follow the holding in Rothkamm that IRC § 7811(d) suspends the \nrunning of the limitations periods for third parties to file wrongful levy claims or suits, and outside the Fifth Circuit, the government \nwill continue to defend its interpretation.\n5 \nFor legislative language generally consistent with this recommendation, see John Lewis Taxpayer Protection Act, H.R. 3738, \n117th Cong. § 202 (2021); Taxpayer Protection Act, H.R. 2171, 115th Cong. § 202 (2017); Taxpayer Protection Act, H.R. 4912, \n114th Cong. § 202 (2016). For more detail, see National Taxpayer Advocate 2015 Annual Report to Congress 316 (Legislative \nRecommendation: Repeal or Fix Statute Suspension Under IRC § 7811(d)), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2020/08/ARC15_Volume1_LR_01_Statute-Limitations.pdf.\n", "98\nStrengthen Taxpayer Rights in Judicial Proceedings\nStrengthen Taxpayer Rights in Judicial Proceedings\nSTRENGTHEN TAXPAYER RIGHTS IN JUDICIAL PROCEEDINGS\nLegislative Recommendation #43\nExpand the U.S. Tax Court’s Jurisdiction to Hear Refund Cases\nSUMMARY\n•\t Problem: For most taxpayers, the U.S. Tax Court is the optimal court in which to challenge an adverse \nIRS decision because payment is not a requirement for jurisdiction and the judges possess specialized \ntax expertise. Under current law, however, taxpayers generally may litigate their tax liabilities in Tax \nCourt only if the IRS determines a taxpayer owes more tax and it issues a notice of deficiency. When \ntaxpayers are solely seeking refunds because they believe they overpaid their tax, they are barred from \nthe Tax Court and must litigate their claims in other less user-friendly and more costly federal courts.\n•\t Solution: Expand the Tax Court’s jurisdiction to determine tax liabilities and refunds in refund cases.\nPRESENT LAW\nIRC § 7442 defines the jurisdiction of the U.S. Tax Court. IRC § 6212 requires the IRS to issue a “notice \nof deficiency” before assessing certain liabilities. When the IRS issues a notice of deficiency, IRC § 6213 \nauthorizes the taxpayer to petition the U.S. Tax Court within 90 days (or 150 days if the notice is addressed to \na person outside the United States) to review the IRS determination.\nIf a taxpayer does not receive a notice of deficiency and seeks judicial review of an adverse IRS determination, \nthe taxpayer must pay the tax, penalty, or interest and file suit in a U.S. district court or the U.S. Court of \nFederal Claims. This situation generally arises when the taxpayer is claiming a refund of tax, penalty, or \ninterest that has been paid. Taxpayers solely seeking refunds of monies already paid cannot litigate their cases \nin the Tax Court.\nREASONS FOR CHANGE\nDue to the tax expertise of its judges, the Tax Court is often better equipped to consider tax controversies \nthan other courts. It is also more accessible to less knowledgeable and unrepresented taxpayers than other \ncourts because it offers simplified and less formal procedures, particularly for disputes that do not exceed \n$50,000. Another benefit is that low-income taxpayers representing themselves are generally offered the \noption of receiving free legal assistance from a Low Income Taxpayer Clinic or pro bono representative. In \nmost instances, the Tax Court is the least expensive and best forum for low-income taxpayers to get their day \nin court.\nUnder current law, taxpayers who receive a notice of deficiency and wish to challenge the IRS’s proposed \nadjustment can file a petition in the Tax Court, while taxpayers who have paid their tax and are seeking a \nrefund must sue for a refund in a U.S. district court or the U.S. Court of Federal Claims to obtain a judicial \ndetermination. The National Taxpayer Advocate recommends that all taxpayers bringing refund suits be given \nthe option to litigate their tax disputes in the Tax Court.\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n99\nNational Taxpayer Advocate 2024 Purple Book \nTwo examples will illustrate the benefits of this approach:\nExample 1: A taxpayer files a return that reflects a tax liability of $15,000. The taxpayer had $12,000 \nof withholding and pays an additional $3,000 with the return. Shortly after filing the original return, \nthe taxpayer’s preparer discovers an error, and the taxpayer files an amended return showing a tax \nliability of $11,000 and claiming a refund of $4,000. The IRS denies the claim. Under current law, the \ntaxpayer cannot go to Tax Court because there is no deficiency (i.e., the IRS has not determined that any \nadditional tax is due). To litigate the refund claim, the taxpayer will have to file a refund suit in a U.S. \ndistrict court or the U.S. Court of Federal Claims to pursue the $4,000 refund claim. This taxpayer is \nharmed because refund suits involve greater cost and more formal court proceedings, and they are likely \nto require representation by an attorney.\nExample 2: The IRS imposes an assessable penalty on a taxpayer of $10,000. If the taxpayer was \nunsuccessful in challenging the penalty administratively, the taxpayer will have to pay the penalty and \nfile a refund suit in a U.S. district court or the U.S. Court of Federal Claims. Because no notice of \ndeficiency is issued in this case, no action can be brought in the Tax Court. Again, the taxpayer will \nhave to pay the higher court fees and will probably have to retain an attorney to effectively dispute \nthe assessment. If the taxpayer can bring a refund suit in the Tax Court, a judge with tax expertise \nwill hear the case and the Tax Court’s simplified procedures might allow the taxpayer to proceed pro se \n(i.e., without a representative). This may make the difference between the taxpayer having their day in \ncourt or the taxpayer agreeing to an assessment simply because the costs of contesting it are too great.\nBy expanding the Tax Court’s jurisdiction, Congress can give all taxpayers a better opportunity to obtain \njudicial review of adverse IRS liability determinations.\nRECOMMENDATION\n•\t Amend IRC §§ 7442 and 7422 to give the Tax Court jurisdiction to determine liabilities in refund suits \nto the same extent as the U.S. district courts and the U.S. Court of Federal Claims.1\n1\t\nFor a related recommendation that would allow taxpayers to challenge assessable penalties in the Tax Court, see Provide That \nAssessable Penalties Are Subject to Deficiency Procedures, supra. Based on existing law and procedures, the IRS Office of Chief \nCounsel represents the government in Tax Court cases, and the Justice Department’s Tax Division represents the government in \ncases before a U.S. district court or the U.S. Court of Federal Claims. If the Tax Court’s jurisdiction is expanded and some cases \nshift toward the Tax Court, the number of attorneys representing the government in each agency may require adjustment.\n", "100\nStrengthen Taxpayer Rights in Judicial Proceedings\nStrengthen Taxpayer Rights in Judicial Proceedings\nLegislative Recommendation #44\nAuthorize the Tax Court to Order Refunds or Credits in \nCollection Due Process Proceedings Where Liability Is at Issue\nSUMMARY\n•\t Problem: In most Tax Court cases, the court has the authority to determine that a taxpayer made an \noverpayment of tax and order the IRS to allow a refund or credit. Where the Tax Court considers the \nIRS’s determination of liability in a Collection Due Process (CDP) hearing, however, the Tax Court \ndoes not have the authority to order a refund or credit – even where the taxpayer did not have a prior \nopportunity to challenge the liability. This restriction on the Tax Court’s authority imposes financial \ncosts and time burdens on taxpayers who must sue for a refund or credit in other federal courts. It also \ncreates judicial inefficiencies by requiring the filing of multiple causes of action.\n•\t Solution: Allow the Tax Court to order a refund or credit in all cases in which it is authorized to \ndetermine a taxpayer’s tax liability.\nPRESENT LAW\nIRC § 6512(b) grants the Tax Court jurisdiction in deficiency suits to determine that a taxpayer made an \noverpayment of income tax for the period at issue and that such amount must be refunded or credited to the \ntaxpayer.1 IRC § 6511(a) generally requires a taxpayer to file a claim for credit or refund by the later of three \nyears from the time a return was filed or, if no return was filed, two years from the time the tax was paid.\nIRC § 6330 allows a taxpayer to challenge the underlying liability in a CDP proceeding if the taxpayer “did \nnot receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity \nto dispute such tax liability.”2 However, several courts have concluded that the Tax Court in CDP cases, \nunlike in deficiency cases, does not have jurisdiction to determine the extent to which a taxpayer has made an \noverpayment and is entitled to a refund or credit.3\nThe reasoning for this conclusion is that IRC § 6330(d)(1) “gives the Tax Court jurisdiction ‘with respect to \nsuch matter’ as is covered by the final determination in a requested hearing before the Appeals Office.”4 The \nAppeals determination is required to address (1) “the verification … that the requirements of any applicable \nlaw or administrative procedure have been met,”5 (2) any relevant issues raised by the taxpayer “relating to \nthe unpaid tax or the proposed levy” including “the existence or amount of the underlying tax liability” if the \ntaxpayer “did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an \nopportunity to dispute such tax liability,”6 and (3) whether the proposed collection action “balances the need \nfor efficient collection of taxes with the legitimate concerns of [the taxpayer] that any collection action be \nno more intrusive than necessary.”7 Based on these considerations, the Appeals Officer is supposed to make \na determination “regarding the legitimacy of the proposed levy [or filing of notice of federal tax lien] and, \n1\t\nIRC § 6401 provides that the term “overpayment” includes “that part of the amount of the payment of any internal revenue tax \nwhich is assessed or collected after the expiration of the period of limitation properly applicable thereto.” The Supreme Court \nhas stated that an overpayment occurs “when a taxpayer pays more than is owed, for whatever reason or no reason at all.” \nUnited States v. Dalm, 494 U.S. 596, 609 n.6 (1990). See also Jones v. Liberty Glass Co., 332 U.S. 524, 531 (1947).\n2\t\nIRC § 6330(c)(2)(B).\n3\t\nSee Greene-Thapedi v. Comm’r, 126 T.C. 1 (2006); Willson v. Comm’r, 805 F.3d 316 (D.C. Cir. 2015); McLane v. Comm’r, T.C. Memo. \n2018-149, aff’d, 24 F.4th 316 (4th Cir. 2022); Brown v. Comm’r, 58 F.4th 1064 (9th Cir. 2023), aff’g T.C. Memo. 2021-112.\n4\t\nGreene-Thapedi v. Comm’r, 126 T.C. 1, at 6 (2006).\n5\t\nIRC § 6330(c)(1), 6330(c)(3)(A).\n6\t\nIRC § 6330(c)(2), 6330(c)(3)(B).\n7\t\nIRC § 6330(c)(3)(C).\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n101\nNational Taxpayer Advocate 2024 Purple Book \nif relevant, the amount and/or existence of the unpaid tax liability.”8 Because the existence or nonexistence \nof an overpayment is not pertinent to this determination by the Office of Appeals, the Tax Court lacks \njurisdiction to review the issue.\nREASONS FOR CHANGE\nThe limitation on the Tax Court’s jurisdiction to determine an overpayment and order a refund in CDP \ncases prevents taxpayers from obtaining resolution of their tax disputes in a single forum and imposes \nunnecessary financial and administrative burdens on taxpayers and the court system.\nThe Tax Court, unlike other federal courts, is a prepayment forum that ordinarily allows taxpayers to dispute \ntheir liabilities without having to first pay them in full. In a CDP proceeding, only taxpayers who did not \notherwise have an opportunity to dispute their underlying liabilities are permitted to contest them.\nTaxpayers who are allowed to challenge the existence of a liability in CDP can do so because they did not \nreceive a notice of deficiency or did not otherwise have a previous opportunity to dispute the liability. When \ntaxpayers do not “receive a notice of deficiency,” it generally means that either they were issued a notice \nof deficiency but did not actually receive it, or a type of tax was assessed against them that is not subject \nto deficiency procedures. A prior opportunity to dispute the liability means a prior opportunity for a \nconference with Appeals offered either before or after the assessment of the tax.9 Therefore, if a taxpayer is \nallowed to challenge the liability in CDP\n, it means that the taxpayer has not had a prior opportunity to go to \ncourt or to Appeals.\nUnder these circumstances, the inability of the Tax Court to order a refund or credit seems not only unfair \nbut inefficient. For a taxpayer in a CDP proceeding to receive a refund, the taxpayer must fully pay the \nassessed tax for the taxable year(s) at issue, file a timely administrative refund claim with the IRS under \nIRC § 6511 and, if the claim is denied, timely file a refund suit in a U.S. district court or the U.S. Court \nof Federal Claims. It would be much more efficient to allow the taxpayer to claim the refund in the CDP \ncase and to allow the court that is already familiar with the facts of the case to determine whether an \noverpayment exists.\nCDP taxpayers who may challenge the existence or amount of an underlying tax liability pursuant to \nIRC § 6330(c)(2)(B) should, similar to taxpayers in deficiency proceedings, have the opportunity to obtain \na refund in a prepayment forum, rather than be required to full-pay the asserted liability and then incur \nadditional time and expense to dispute the liability in another forum. Amending IRC § 6330 to explicitly \ngrant the Tax Court the authority to determine overpayments and order refunds in CDP cases will protect \ntaxpayers’ right to finality, reduce taxpayer burden, and better ensure the IRS collects the correct amount \nof tax. The Tax Court could apply to CDP proceedings its long-established procedures for determining an \noverpayment in deficiency cases, so new procedures would not be required.\n8\t\nWillson v. Comm’r, 805 F.3d at 316.\n9\t\nTreas. Reg. § 301.6330-1(e)(3), Q&A E2.\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n102\nStrengthen Taxpayer Rights in Judicial Proceedings\nRECOMMENDATION\n•\t Amend IRC § 6330(d)(1) to grant the Tax Court jurisdiction to determine overpayments for the \ntax periods at issue and to order refunds or credits in a CDP case, subject to the limitations of \nIRC §§ 6511(a) and 6512(b)(3), if the court determines that the taxpayer’s underlying tax liability for a \ntaxable year is less than the amounts paid or credited for that year.10\n10\t\nUnder this proposal, refund claims in CDP cases would continue to be subject to the limitations of IRC §§ 6511(a) and 6512(b)(3). If \nthe claim was filed by the taxpayer within three years from the time a return was filed, the refund would be limited to the amount \npaid in the three-year period (plus extensions) before the notice of deficiency was mailed and the amount paid after the notice of \ndeficiency was mailed.\n", "103\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen Taxpayer Rights in Judicial Proceedings\nLegislative Recommendation #45\nPromote Consistency With the Supreme Court’s Boechler \nDecision by Making the Time Limits for Bringing All Tax \nLitigation Subject to Equitable Judicial Doctrines\nSUMMARY\n•\t Problem: The U.S. Supreme Court has held that the Tax Court may toll the 30-day deadline for filing a \npetition in a Collection Due Process (CDP) case when it is equitable to do so (e.g., if a taxpayer misses a \nfiling deadline because he has had a heart attack and is temporarily incapacitated). Other provisions of \nthe IRC also contain filing deadlines, but it is not clear whether courts have the authority to toll those \ndeadlines on equitable grounds.\n•\t Solution: Clarify that federal courts may toll filing deadlines in tax cases when it is equitable to do so.\nPRESENT LAW\nVarious provisions of the IRC authorize proceedings or suits against the government, provided such actions \nare brought timely. If a time limit for bringing suit is deemed a jurisdictional requirement, it cannot be \nwaived or forfeited. IRC § 7442, which relates to the jurisdiction of the Tax Court, does not specify that \nprescribed periods for petitioning the Tax Court are jurisdictional.1 IRC § 7451(b) provides a statutory tolling \nrule for the filing of petitions in any case in which a filing location is inaccessible or otherwise unavailable to \nthe general public on the date a petition is due, but it does not address whether the period for filing a petition \nis subject to equitable tolling.\nEquitable doctrines that, if available, might excuse an untimely filing include (1) equitable tolling (applicable \nwhen it is unfair to hold a plaintiff/petitioner to a statutory deadline because of facts and circumstances that \nunduly impeded the plaintiff’s/petitioner’s compliance); (2) forfeiture (applicable when the parties have acted \nas if the case need not operate under the statutory deadlines); and (3) waiver (applicable when the parties have \nagreed explicitly that a case need not operate under legal deadlines).\nThe Supreme Court held in the Boechler case that the 30-day time limit in IRC § 6330(d)(1) to file a petition \nwith the Tax Court for review of a CDP determination is not a jurisdictional requirement.2 The Court noted \nthat time limits that are not jurisdictional are presumptively subject to equitable tolling and explained that \n“we treat a procedural requirement as jurisdictional only if Congress ‘clearly states’ that it is.”3 After parsing \nthe language of IRC § 6330(d)(1), the Court found no such clear statement. The Court further held that the \n30-day period in IRC § 6330(d)(1) is subject to equitable tolling.4\nTaxpayers generally bring their actions in the U.S. Tax Court, a U.S. district court, or the U.S. Court of \nFederal Claims.5\n1\t\nIRC § 7442 provides in its entirety:\nThe Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 \nof the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10-87), or by laws enacted \nsubsequent to February 26, 1926.\n2\t\nBoechler, P.C. v. Comm’r, 596 U.S. 199 (2022), rev’g and remanding 967 F.3d 760 (8th Cir. 2020).\n3\t\nId. at 203.\n4\t\nId. at 208-211.\n5\t\nSome tax claims may also be heard by U.S. bankruptcy courts. The Supreme Court has held that the three-year lookback period \nthat may qualify a tax liability for discharge in bankruptcy is subject to equitable tolling. Young v. United States, 535 U.S. 43, \n47 (2002).\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n104\nStrengthen Taxpayer Rights in Judicial Proceedings\nU.S. Tax Court\nCDP cases like the one in the Boechler case are not the only type of controversy in which taxpayers, by filing \na petition in the Tax Court within a specified period, may litigate their tax liabilities without first paying the \ntax. Other examples include deficiency proceedings and “standalone” innocent spouse cases (i.e., where a \ntaxpayer seeks innocent spouse relief in situations other than in response to a notice of deficiency or as part of \na CDP proceeding).\nIRC § 6213(a) provides that “[w]ithin 90 days ... the taxpayer may file a petition with the Tax Court for a \nredetermination of the deficiency.” The Supreme Court in Boechler acknowledged that lower courts have \ninterpreted the IRC § 6213(a) deadline as jurisdictional and therefore not subject to equitable tolling but \nnoted that “almost all [such lower court cases] predate this Court’s effort to ‘bring some discipline’ to the use \nof the term ‘jurisdictional.’”6 After the Supreme Court issued its decision in the Boechler case, the Tax Court \nheld that equitable tolling does not apply to deficiency cases.7 In a separate case, however, the Third Circuit \ndisagreed and held that the IRC § 6213(a) deadline is not jurisdictional and is subject to equitable tolling.8\nAs for IRC provisions imposing time limits for petitioning the Tax Court to determine the appropriate \ninnocent spouse relief in stand-alone cases, the Supreme Court in Boechler noted that IRC § 6015(e)(1)(A) \n“much more clearly link[s] [its] jurisdictional grant[s] to a filing deadline,” but the Court did not decide \nwhether the time limit is jurisdictional.9 Prior to Boechler, three appellate courts agreed with the Tax Court \nand held that the time limit for requesting stand-alone innocent spouse relief is jurisdictional.10\nOther Federal Courts\nTaxpayers seeking refunds may obtain judicial review in federal courts other than the Tax Court if they sue \nwithin a specified period. A refund suit can generally be brought in a U.S. district court or in the U.S. Court \nof Federal Claims within two years from the date the IRS denies a claim.11 There is a split among the circuits \nregarding whether the statutory period for bringing a suit for refund is subject to equitable doctrines.12\nSimilarly, parties, other than the taxpayers, with an interest in or lien on levied property may sue in a U.S. \ndistrict court to enjoin enforcement of a wrongful levy or sale or to recover property (or proceeds from the \nsale of property) if they do so within a specified period (generally, within two years of levy).13 Several federal \n6\t\nBoechler, 596 U.S. at 208.\n7\t\nHallmark Res. Collective v. Comm’r, 159 T.C. No. 6 (Nov. 29, 2022).\n8\t\nCulp v. Comm’r, 75 F.4th 196 (3d Cir. 2023).\n9\t\nIRC § 6015(e)(1)(A), in relevant part, provides that “[t]he individual may petition the Tax Court (and the Tax Court shall have \njurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed during the \n90-day period.” The Court also noted that IRC § 6404(g)(1), which confers Tax Court “jurisdiction over any action . . . to determine \nwhether the Secretary’s failure to abate interest under this section was an abuse of discretion, . . . if such action is brought within \n180 days” more clearly links the jurisdictional grant to a filing deadline. Boechler, 596 U.S. at 206.\n10\t\nNauflett v. Comm’r, 892 F.3d 649, 652-654 (4th Cir. 2018); Matuszak v. Comm’r, 862 F.3d 192, 196-198 (2d Cir. 2017); \nRubel v. Comm’r, 856 F.3d 301, 306 (3d Cir. 2017).\n11\t\nIRC § 6532(a)(1).\n12\t\nCompare RHI Holdings, Inc. v. United States, 142 F.3d 1459, 1460-1463 (Fed. Cir. 1998) (declining to apply equitable principles to \nIRC § 6532), and Becton Dickinson & Co. v. Wolckenhauer, 215 F.3d 340 (3d Cir. 2000) (finding time limits set forth in IRC § 6532 are \njurisdictional and not subject to equitable tolling), with Volpicelli v. United States, 777 F.3d 1042 (9th Cir. 2015) (concluding the time \nlimits set forth in IRC § 6532 are not jurisdictional and are subject to equitable tolling), and Howard Bank v. United States, 759 F. \nSupp. 1073, 1080 (D. Vt. 1991), aff’d, 948 F.2d 1275 (2d Cir. 1991) (applying equitable principles to IRC § 6532 and estopping the IRS \nfrom raising the limitations period as a bar to suit).\n13\t\nIRC § 6532(c).\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n105\nNational Taxpayer Advocate 2024 Purple Book \ncourts have held that the period is not subject to equitable tolling,14 but other appellate courts have held that \nit is.15\nTaxpayers may also bring suit, if they do so within the specified periods, to seek civil damages in a U.S. district \ncourt or bankruptcy court regarding unauthorized actions by the IRS.16 Courts have differed on whether \nequitable doctrines can toll the period for bringing suit.17\nREASONS FOR CHANGE\nThe Boechler decision clarified that the filing deadline in CDP cases is not jurisdictional and that the \ndeadline is subject to equitable tolling, but it did not address whether filing deadlines in other tax cases are \njurisdictional or subject to equitable tolling. There is inconsistency in lower courts’ interpretations of the \nvarious statutes that contain filing deadlines in tax cases.\nThe consequence for failing to commence suit in the Tax Court or another federal court within the time limits \nprescribed by the IRC is severe – taxpayers lose their day in Tax Court, which may be the only prepayment \nforum, or other federal courts with jurisdiction to hear their claims.\nTreating the IRC time limits for bringing suit as jurisdictional – which means that taxpayers who file suit even \nseconds late are barred from court regardless of the cause – can lead to harsh and unfair results. For example, \nthe IRS itself occasionally provides inaccurate information to taxpayers regarding the filing deadline, and even \nin that circumstance, the court has declined to hear the taxpayer’s case.18 Other extenuating circumstances \nmay include a medical emergency (e.g., a heart attack or other medical condition that requires a taxpayer to \nbe hospitalized). Moreover, most U.S. Tax Court petitioners do not have representation,19 and unrepresented \ntaxpayers are less likely to recognize the severe consequences of filing a late petition.\nThe right to a fair and just tax system20 requires that equitable doctrines be available to excuse a late filing \nin extenuating circumstances. Taxpayers would still be required to demonstrate that an equitable doctrine \napplies, and courts could apply the doctrines narrowly. However, the National Taxpayer Advocate believes \ncourts should have the flexibility to make those determinations.\n14\t\nSee Becton Dickinson and Co. v. Wolckenhauer, 215 F.3d 340, 351-354 (3d Cir. 2000), and cases cited therein from four other \ncircuits (holding that the IRC § 6532(c) period is jurisdictional and not subject to equitable tolling).\n15\t\nSee, e.g., Volpicelli v. United States, 777 F.3d 1042, 1047 (9th Cir. 2015) (holding that the IRC § 6532(c) period is subject to equitable \ntolling); Supermail Cargo, Inc. v. United States, 68 F.3d 1204 (9th Cir. 1995) (same).\n16\t\nIRC §§ 7431(d), 7432(d)(3), 7433(d)(3).\n17\t\nCompare Aloe Vera of America, Inc. v. United States, 580 F.3d 867, 871-872 (9th Cir. 2009) (holding that the time for bringing suit \nunder IRC § 7431 is not subject to equitable tolling) and Hynard v. IRS, 233 F. Supp. 2d 502, 509 (S.D. N.Y. 2002) (holding that \nthe time for bringing suit under IRC § 7433 is not subject to equitable tolling), with Ramos v. United States, 90 A.F.T.R.2d (RIA) \n7176 (N.D. Cal. 2002) (denying motion to dismiss because doctrine of equitable tolling might apply to an IRC § 7433 action), and \nBennett v. United States, 366 F. Supp. 2d 877, 879 (D. Neb. 2005) (holding that the application of equitable tolling to IRC §§ 7432 \nand 7433 actions has not been definitively determined, but it is an extraordinary remedy and did not apply in this case).\n18\t\nSee, e.g., Nauflett, 892 F.3d at 652-54 (doctrine of equitable tolling did not apply to innocent spouse case despite reliance on \nalleged erroneous IRS advice regarding the filing deadline); see also Rubel v. Comm’r, 856 F.3d 301, 306 (3d Cir. 2017).\n19\t\nEighty percent of taxpayers were unrepresented before the Tax Court in fiscal year 2022. United States Tax Court, Congressional \nBudget Justification, Fiscal Year 2024 at 23 (Feb. 1, 2023), https://ustaxcourt.gov/resources/budget_justification/FY_2024_\nCongressional_Budget_Justification.pdf.\n20\t See IRC § 7803(a)(3)(J); IRS, Taxpayer Bill of Rights, https://www.irs.gov/taxpayer-bill-of-rights (last visited Nov. 16, 2023) \n(identifying the “right to a fair and just tax system” as a taxpayer right). The Taxpayer Bill of Rights (TBOR) lists rights that already \nexisted in the tax code, putting them in simple language and grouping them into ten fundamental rights. Employees are responsible \nfor being familiar with and acting in accord with TBOR, including the “right to a fair and just tax system.”\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n106\nStrengthen Taxpayer Rights in Judicial Proceedings\nRECOMMENDATIONS\n•\t Enact a new section of the IRC to clarify that the periods in the IRC within which taxpayers may \npetition the Tax Court or file suit in other federal courts are not jurisdictional and are subject to \nequitable judicial doctrines.21\n•\t Specify that equitable tolling periods are included in timeliness determinations for purposes of \nenjoining any actions or proceedings or ordering any refunds or relief.22\n21\t\nIf this change to the IRC is enacted, a late-filed petition in the Tax Court would no longer be dismissed for lack of jurisdiction if \nthe taxpayer is able to establish that equitable tolling should apply. That would mean that a dismissal of a petition from a notice \nof deficiency by the Tax Court due to untimeliness would be treated as a decision on the merits under IRC § 7459(d), and the \ndoctrine of res judicata would prevent the taxpayer from pursuing a refund suit. We therefore recommend that IRC § 7459(d) be \ncorrespondingly amended to make clear that a dismissal based on untimeliness is not a decision on the merits.\n22\t For example, the last two sentences of IRC § 6213(a) provide that:\nThe Tax Court shall have no jurisdiction to enjoin any action or proceeding or order any refund under this subsection unless \na timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the \nsubject of such petition. Any petition filed with the Tax Court on or before the last date specified for filing such petition by \nthe Secretary in the notice of deficiency shall be treated as timely filed.\n", "107\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen Taxpayer Rights in Judicial Proceedings\nLegislative Recommendation #46\nExtend the Deadline for Taxpayers to Bring a Refund Suit When \nThey Have Requested Appeals Reconsideration of a Notice of \nClaim Disallowance But the IRS Has Not Acted Timely to Decide \nTheir Claim\nSUMMARY\n•\t Problem: When a taxpayer files a claim for credit or refund and the IRS denies it by sending a notice \nof claim disallowance, the taxpayer may request reconsideration by the IRS’s Independent Office of \nAppeals (Appeals). If Appeals upholds the denial or does not take timely action, the taxpayer may \nbring a refund suit in the appropriate federal court. The refund suit must be filed within two years of \nthe date on which the notice of claim disallowance was mailed unless the taxpayer and the IRS both \nexecute an agreement to extend the time to bring a refund suit before the expiration of the two-year \nperiod. Some taxpayers miss the deadline for filing a refund suit while waiting for an Appeals decision \nto be issued and thereby may not receive a refund to which they are entitled.\n•\t Solution: Extend the two-year period within which the taxpayer must bring suit if the taxpayer has \ntimely requested Appeals’ reconsideration of a notice of claim disallowance and Appeals has not \nrendered a decision within two years of the denial of the refund claim.\nPRESENT LAW\nIf the IRS denies a taxpayer’s claim for refund by issuing a notice of claim disallowance,1 the taxpayer may \nbring a suit for refund in a U.S. district court or the U.S. Court of Federal Claims.2 IRC § 6532(a)(1) \nrequires that a refund suit must be initiated within two years from the date on which the IRS mailed the \nnotice of claim disallowance. IRC § 6514(a)(2) prohibits the IRS from issuing a refund after the two-year \nperiod for filing a refund suit expires unless the taxpayer has brought a timely suit.\nIRC § 6532(a)(2) provides that the period for bringing a refund suit may be extended by written agreement \nbetween the taxpayer and the IRS. Any extension must be executed by the taxpayer and the IRS before the \ntwo-year period has expired.3 While a taxpayer may request Appeals’ reconsideration of a claim after the IRS \nhas issued a notice of claim disallowance, IRC § 6532(a)(4) specifically provides that such reconsideration \ndoes not extend the period to bring a refund suit.\nREASONS FOR CHANGE\nThe strict two-year limitation on bringing a refund suit and the requirement that any refund must be paid \nwithin that period poses hazards for tax professionals and unsophisticated taxpayers alike. They may assume \nthat because they are actively pursuing resolution of their claim by Appeals, their rights to file suit and to \nreceive a refund are protected. Many taxpayers are unaware that, under current law, reconsideration of a \ndisallowed claim does not extend the period to file suit under IRC § 6532 or the period within which the \nIRS is permitted to issue a refund under IRC § 6514. They do not know that if Appeals fails to complete \n1\t\nThe letters that the IRS most commonly uses to notify a taxpayer that a claim has been disallowed are Letter 105C, Claim \nDisallowed, and Letter 106C, Claim Partially Disallowed. Both letters refer to the two-year limitations period for filing a refund suit.\n2\t\nUnder current law, a taxpayer may not bring a suit for refund in the U.S. Tax Court. The Tax Court is a prepayment forum for \nchallenging federal tax disputes. Its judges possess specialized tax expertise, and it is often a less formal, less expensive, and \nmore accessible forum for pro se and low-income taxpayers. For a related recommendation to allow taxpayers to bring refund suits \nin the U.S. Tax Court, see Legislative Recommendation: Expand the U.S. Tax Court’s Jurisdiction to Hear Refund Cases, supra.\n3\t\nRev. Rul. 71-57, 1971-1 C.B. 405.\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n108\nStrengthen Taxpayer Rights in Judicial Proceedings\nconsideration of their claim within the two-year period after the mailing of the notice of claim disallowance, \nthe IRS is prohibited by IRC § 6514(a)(2) from issuing a refund. This is true even if the IRS agrees that a \nrefund is owed. IRC § 6514(a)(2) even prohibits the IRS from issuing a refund in cases where Appeals has \nmade a determination within the period to file suit but the IRS did not issue the payment or allow the credit \nduring that period.\nThe IRS created Form 907, Agreement to Extend the Time to Bring Suit, for use in extending the period \nto bring a refund suit. However, Form 907 must be countersigned by the IRS, and there is no designated \nmethod for taxpayers to submit the form to the IRS to be countersigned.4\nCurrent law may inadvertently discourage taxpayers from seeking administrative resolution of disputed \nissues because of the risk that their refund claims could become time-barred while an appeal is pending. \nConversely, it may encourage unnecessary litigation to protect the refund statute of limitations. It is in the \ninterest of all parties to allow the administrative process to play out without jeopardizing the taxpayer’s ability \nto seek judicial review. By allowing the administrative appeal process to conclude, a taxpayer may avoid the \nchallenges and costs of bringing a lawsuit; the U.S. Department of Justice (which represents the government \nin refund litigation) may avoid the challenges and costs of defending against a lawsuit; and the federal courts \nmay avoid hearing a case that the taxpayer and the IRS can resolve without judicial involvement.\nThe National Taxpayer Advocate appreciates the value of statutes of limitations to prevent open-ended claims. \nBut where a taxpayer is working with the IRS to reach an administrative resolution, the period of limitations \nshould not jeopardize the taxpayer’s ability to receive a refund or credit or to obtain judicial review of an \nadverse Appeals determination when the IRS does not act timely. This is particularly true where a taxpayer \ntimely requests review and responds to all document requests, but where Appeals is simply behind on its case \ninventories or where a case gets lost in transit between different IRS functions.\nTo prevent these inequities, we recommend that IRC § 6532 be amended to remove paragraph (a)(4), which \nprovides that any administrative reconsideration of a disallowed claim does not extend the period to file a \nrefund suit. We further recommend that IRC § 6532 be amended to ensure that where a taxpayer timely \nrequests Appeals’ review of a disallowed claim, the period to file a refund suit will not expire for at least six \nmonths after the date when Appeals makes a final determination with respect to the taxpayer’s claim. If \nAppeals ultimately denies the taxpayer’s claim, this change will give the taxpayer a full six months to decide \nwhether to pursue judicial review and to prepare and file a complaint. If Appeals ultimately allows the \ntaxpayer’s claim, this change will give the IRS a full six months to issue the refund or allow the credit.5\n4\t\nSee Erin M. Collins, Notice of Claim Disallowance: Don’t Make This Mistake, NATIONAL TAXPAYER ADVOCATE BLOG (last updated \nFeb. 6, 2023), https://www.taxpayeradvocate.irs.gov/news/nta-blog-notice-of-claim-disallowance-dont-make-this-mistake.\n5\t\nIRC § 6514(a)(2) prohibits the issuance of a refund after the expiration of the period for filing a refund suit. By amending \nIRC § 6532(a) to extend the period to file suit, the period within which the IRS may pay a refund or issue a credit under \nIRC § 6514(a)(2) would similarly be extended.\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n109\nNational Taxpayer Advocate 2024 Purple Book \nRECOMMENDATION\n•\t Amend IRC § 6532(a) to remove subsection (a)(4) and to provide that, where a taxpayer has submitted \na written request for reconsideration of a disallowed claim by the IRS’s Independent Office of Appeals \nwithin two years of the mailing of a notice of claim disallowance, the time to bring a suit for refund \nshall not expire before the later of (1) the standard two-year period provided in IRC § 6532(a)(1) or (2) \nsix months after the date of the Appeals closing letter.6\n6\t\nOn occasion, taxpayers have sought to refresh time-barred claims by filing later claims that are identical or substantially identical. \nThe courts generally have not allowed such end-runs, and we do not recommend that Congress permit them. See Peretz v. United \nStates, 148 Fed. Cl. 586, 607 (2020) (“This court and its predecessor courts, as well as courts in other circuits, have long held that \nrepetitively filed claims do not extend the time for which a plaintiff can file suit under 26 U.S.C. § 6532.”) and cases cited therein. \nIf Congress is concerned about potential abuse, our recommendation could be modified to provide that an extension beyond two \nyears will only be permitted for the first refund claim filed for a tax period.\n", "110\nStrengthen Taxpayer Rights in Judicial Proceedings\nStrengthen Taxpayer Rights in Judicial Proceedings\nLegislative Recommendation #47\nAuthorize the Tax Court to Sign Subpoenas for the Production \nof Records Held by a Third Party Prior to a Scheduled Hearing\nSUMMARY\n•\t Problem: The Tax Court’s pre-trial discovery powers are more limited than those of other federal \ncourts. As a result, litigants often must attend pre-trial conferences solely to request or obtain books, \nrecords, and other key documents, and pre-trial discussions may be delayed or impeded, increasing the \nlikelihood cases that otherwise would be settled must go to trial.\n•\t Solution: Authorize the Tax Court to issue third-party subpoenas directing the production of documents \nprior to a scheduled hearing.\nPRESENT LAW\nIRC § 7456(a) authorizes the Tax Court to issue subpoenas for the “production of all necessary returns, books, \npapers, documents, correspondence, and other evidence, from any place in the United States at any designated \nplace of hearing ….” The Tax Court interprets IRC § 7456(a) as permitting it to issue subpoenas to produce \ndocuments by a third party only at trial sessions, at depositions, and at pre-trial conferences.1 The Tax Court \ndoes not believe it has the authority to issue a subpoena directing a third party to produce records in advance \nof a trial session to facilitate pre-trial discovery.\nREASONS FOR CHANGE\nEfficient pre-trial discovery is an important means of limiting litigation and promoting settlement between \nthe parties. Rule 45 of the Federal Rules of Civil Procedure (FRCP) allows for the use of subpoenas to secure \npre-trial discovery of documents, including third-party documents to be produced prior to the scheduling of \nany hearing or deposition. The Tax Court, however, is governed by Tax Court Rules rather than the FRCP\n. \nUnlike FRCP Rule 45, the analogous Tax Court rule (Tax Court Rule 147) does not provide for the use of \nsubpoenas to enforce delivery of documents prior to a hearing, such as a deposition or a trial.\nThe Tax Court’s authority to go beyond Tax Court Rule 147 was addressed in Johnson v. Commissioner.2 In \nthat case, the IRS issued a third-party subpoena to Bank of America to produce documents. The taxpayer \nassented to the subpoena. Likewise, Bank of America expressed a willingness to comply, but not before the \ndate specified in a properly authorized subpoena.\nThe IRS filed a motion asking the Tax Court to permit it to issue a subpoena directing Bank of America to \nproduce the requested documents “prior to” the date of the scheduled trial session. The motion stated that \nobtaining the documents in advance of the scheduled trial might obviate the need for Bank of America to \nappear at the trial and facilitate settlement discussions with the taxpayer that might eliminate the need for \na trial. The Tax Court stated that the IRS’s position was “not unreasonable” and that production of the \ndocuments might benefit all parties. Nevertheless, it concluded that it lacked the authority to issue such a \nsubpoena. Under IRC § 7456(a), the Tax Court concluded it could only authorize a third-party subpoena to \nproduce documents on the hearing date.\n1\t\nJohnson v. Comm’r, Docket No. 17324-18 (T.C. Dec. 26, 2019).\n2\t\nId.\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n111\nNational Taxpayer Advocate 2024 Purple Book \nRecognizing the potential benefits arising from earlier document delivery, the Tax Court’s order discussed \nseveral workarounds the litigants could employ to secure the documents before trial. The National Taxpayer \nAdvocate believes this should not be necessary. There is no good reason the authority of the Tax Court should \nbe more limited than the authority of other federal courts to issue subpoenas that would allow the parties to \nengage in pre-trial discovery to resolve or narrow issues without the need for judicial involvement.\nRECOMMENDATION\n•\t Amend IRC § 7456(a) to expand the authority of the Tax Court to issue subpoenas directing the \nproduction of records held by a third party prior to a scheduled hearing.\n", "112\nStrengthen Taxpayer Rights in Judicial Proceedings\nStrengthen Taxpayer Rights in Judicial Proceedings\nLegislative Recommendation #48\nProvide That the Scope of Judicial Review of “Innocent Spouse” \nDeterminations Under IRC § 6015 Is De Novo\nSUMMARY\n•\t Problem: If the IRS denies a taxpayer’s request for equitable relief in an innocent spouse case, the \ntaxpayer may request judicial review of the IRS’s denial, but in doing so, the taxpayer is generally \nprohibited from presenting evidence to a judge that the taxpayer did not previously present to the IRS \nunless the evidence is “newly discovered” or previously unavailable. This is true even if the requesting \nspouse was subjected to domestic violence or psychological abuse that caused him or her not to present \nthe evidence to the IRS. This limitation on introducing evidence can prevent taxpayers who otherwise \nqualify for innocent spouse relief from receiving it. It can fall particularly hard on unrepresented \ntaxpayers who did not understand this requirement when they were dealing with the IRS.\n•\t Solution: Revise IRC § 6015 to allow courts to consider all relevant evidence in reviewing requests for \nequitable relief in innocent spouse cases.\nPRESENT LAW\nTaxpayers who file joint federal income tax returns are jointly and severally liable for any deficiency or tax \ndue in connection with their joint returns. IRC § 6015, sometimes referred to as the “innocent spouse” \nrules, provides relief from joint and several liability under certain circumstances. If “traditional” relief \nfrom a deficiency is unavailable under subsection (b) and “separation of liability” relief from a deficiency \nis unavailable under subsection (c), a taxpayer may qualify for “equitable” relief from deficiencies and \nunderpayments under subsection (f). Relief under IRC § 6015(f) is appropriate when, considering all \nthe facts and circumstances of a case, it would be inequitable to hold a joint filer liable for the unpaid tax \nor deficiency. If the IRS denies relief under any subsection of IRC § 6015 or a request for relief has gone \nunanswered for six months, the taxpayer may file a petition with the U.S. Tax Court under IRC § 6015(e).\nIn recent years, there has been uncertainty regarding both the scope of review and the standard of review \nthat the Tax Court should apply in innocent spouse cases. In 2008, the Tax Court held that the scope of \nits review in IRC § 6015(f) cases, like its review in IRC § 6015(b) and (c) cases, is de novo, meaning it may \nconsider evidence introduced at trial that was not included in the administrative record.1 In 2009, the \nTax Court held that the standard of review in IRC § 6015(f) cases, like its review in IRC § 6015(b) and \n(c) cases, is also de novo, meaning that the Tax Court will consider the case anew, without deference to the \nIRS’s determination.2\nIn 2009, the IRS Office of Chief Counsel (Chief Counsel) issued guidance to its attorneys instructing them \nto argue, contrary to the Tax Court’s holdings, that review in all IRC § 6015(f) cases is limited to issues and \nevidence presented before the IRS Appeals or Examination functions and that the proper standard of review \nis “abuse of discretion.”3 In 2011, the National Taxpayer Advocate recommended that Congress amend \nIRC § 6015 to reflect the Tax Court’s holdings and reject the IRS’s position.\n1\t\nPorter v. Comm’r, 130 T.C. 115 (2008).\n2\t\nPorter v. Comm’r, 132 T.C. 203 (2009) (a continuation of the same case that produced the 2008 holding, discussed above, that the \nTax Court’s review of denials of relief under IRC § 6015(f) is not limited to the administrative record).\n3 \nIRS Chief Counsel Notice CC-2009-021, Litigating Cases Involving Claims for Relief From Joint and Several Liability Under Section \n6015(f): Scope and Standard of Review (June 30, 2009).\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n113\nNational Taxpayer Advocate 2024 Purple Book \nIn June 2013, following an appellate court decision affirming the Tax Court’s holdings, Chief Counsel issued \nguidance instructing its attorneys to cease arguing that the scope and standard of review in IRC § 6015(f) \ncases are not de novo.4 In June 2013, Chief Counsel also issued an Action on Decision stating that although \nthe IRS disagrees that IRC § 6015(e)(1) provides for both a de novo standard of review and a de novo scope of \nreview, the IRS would no longer argue that the Tax Court should limit its scope of review in IRC § 6015(f) \ncases to the administrative record or its standard of review in IRC § 6015(f) claims solely for an abuse \nof discretion.5\nIn 2019, Congress added paragraph (7) to IRC § 6015(e). It provides that “any review of a determination \nmade under this section is de novo by the Tax Court.”6 However, this de novo review is limited to \nconsideration of “(A) the administrative record established at the time of the determination, and (B) any \nadditional newly discovered or previously unavailable evidence.” The provision does not define the terms \n“newly discovered”7 or “previously unavailable.”\nREASONS FOR CHANGE\nIRC § 6015(e)(7), which limits the Tax Court’s scope of review, applies to determinations made “under this \nsection” (i.e., IRC § 6015). Thus, the provision supersedes Tax Court jurisprudence regarding the review not \nonly in IRC § 6015(f) cases, but also in cases involving the application of IRC § 6015(b) and (c).\nThe provision may be intended to encourage the IRS and taxpayers to compile a complete administrative \nrecord or resolve cases without litigation.8 In some cases, however, taxpayers – particularly taxpayers not \nrepresented by counsel – may not understand the significance of certain evidence or the consequences of \nfailing to present it to the IRS. In other cases, taxpayers may present relevant evidence during trial to a \nneutral third party – the judge – that they are reluctant to share with the IRS, such as evidence of the other \njoint filer’s domestic violence or abuse.9\nIt is difficult to imagine a state law that bars victims of domestic violence from introducing evidence at trial \nthat goes beyond what they initially told police and was included in police records. The requirement that the \nTax Court generally limit itself to considering evidence included in the administrative record – even where the \nrequesting spouse suffered from domestic violence and otherwise meets the innocent spouse requirements – is \nsimilarly wrong. To enable the Tax Court to make the correct decision based on the merits of an innocent \nspouse claim, the National Taxpayer Advocate believes the court should be permitted to consider all evidence, \nwhether or not it could have been provided to the IRS in a prior administrative proceeding.\n4 \nIRS Chief Counsel Notice CC-2013-011, Litigating Cases That Involve Claims for Relief From Joint and Several Liability Under \nSection 6015 (June 7, 2013).\n5 \nAction on Decision (AOD) 2012-07, I.R.B. 2013-25 (June 17, 2013), issued in response to Wilson v. Comm’r, 705 F.3d 980 (9th Cir. \n2013), aff’g T.C. Memo. 2010-134. An AOD is a formal memorandum prepared by Chief Counsel that announces the litigation \nposition the IRS will take in the future regarding the issue addressed in the AOD.\n6 \nTaxpayer First Act, Pub. L. No. 116-25, § 1203, 133 Stat. 981 (2019). In other cases, such as where a taxpayer raises innocent spouse \nas a defense in a deficiency case, the Tax Court’s scope and standard of review will continue to be de novo. See Eze v. Comm’r, \nNo. 17486-19S (T.C. Jan. 21, 2022), a non-precedential case in which the court relied on Porter v. Comm’r, 132 T.C. 203 (2009).\n7 \nThe Tax Court defines “newly discovered” as “recently obtained sight or knowledge of for the first time.” See Thomas v. Comm’r, \n160 T.C. No. 4 (Feb. 13, 2023).\n8 \nSee Treasury Inspector General for Tax Administration, Ref. No. 2024-300-001, The Innocent Spouse Program Needs Improved \nGuidance for Employees and Increased Communication With Taxpayers 5-6 (2023), https://www.tigta.gov/sites/default/\nfiles/reports/2023-10/2024300001fr.pdf (IRS did not fully develop facts and circumstances in 22 percent of examined cases; \nunderdeveloped factors included domestic abuse, knowledge test, compliance, economic hardship, and mental/physical health).\n9 \nAbuse that prevented a taxpayer from challenging the treatment of an item on a joint return out of fear the other spouse might \nretaliate would weigh in favor of granting relief. Stephenson v. Comm’r, T.C. Memo. 2011-16, is an example of a case in which the Tax \nCourt’s finding that the petitioner was physically and verbally abused by her husband was largely based on evidence produced at \ntrial because the issue of abuse was not fully developed administratively.\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n114\nStrengthen Taxpayer Rights in Judicial Proceedings\nFinally, some taxpayers who wish to obtain review by a federal court that is de novo in scope may pay the \nasserted tax and bring a refund suit before a U.S. district court or the U.S. Court of Federal Claims. But \nthis approach carries the risk that these courts may conclude they lack jurisdiction to hear innocent spouse \nclaims.10 To address these cases, and in recognition that innocent spouse claims often follow domestic \nviolence or emotional abuse, the National Taxpayer Advocate recommends the statute be amended to allow all \ncourts with jurisdiction over IRC § 6015 cases to consider all relevant evidence.\nRECOMMENDATION\n•\t Remove IRC § 6015(e)(7)(A) and (B) and revise IRC § 6015(e)(7) to provide: “The standard and scope \nof review of any petition or request for relief filed under this section in the Tax Court or other court of \ncompetent jurisdiction shall be de novo.”11\n10\t\nThe National Taxpayer Advocate recommends that Congress address this risk. See Clarify That Taxpayers May Raise Innocent \nSpouse Relief as a Defense in Collection, Bankruptcy and Refund Cases, infra.\n11 \nThis recommendation averts the possibility that the language in IRC § 6015(e)(7) that “[a]ny review of a determination under this \nsection shall be reviewed de novo by the Tax Court” could be construed as conferring exclusive jurisdiction on the Tax Court to hear \ninnocent spouse claims, which would preclude innocent spouse relief in collection, bankruptcy, and refund cases litigated in other \nfederal courts and would be inconsistent with IRC § 6015(e)(1)(A) (conferring Tax Court jurisdiction “in addition to any other remedy \nprovided by law”). Such an interpretation would also be inconsistent with the legislative recommendation Clarify That Taxpayers \nMay Raise Innocent Spouse Relief as a Defense in Collection, Bankruptcy and Refund Cases, infra.\n", "115\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen Taxpayer Rights in Judicial Proceedings\nLegislative Recommendation #49\nClarify That Taxpayers May Raise Innocent Spouse Relief as a \nDefense in Collection, Bankruptcy, and Refund Cases\nSUMMARY\n•\t Problem: Some federal courts have allowed taxpayers to make requests for innocent spouse relief in \ncollection, bankruptcy, and refund cases, while others have not. As a result, similarly situated taxpayers \nare treated inconsistently, and some taxpayers are left without any forum in which to seek innocent \nspouse relief before a court enters a financially damaging judgment.\n•\t Solution: Clarify that U.S. district courts, bankruptcy courts, and the U.S. Court of Federal Claims have \njurisdiction to grant innocent spouse relief in collection, bankruptcy, and refund cases.\nPRESENT LAW\nMarried taxpayers who file joint returns are jointly and severally liable for any deficiency or tax due. Spouses \nwho live in community property states and file separate returns are generally required to report half the \ncommunity income on their separate returns. As an exception, IRC §§ 6015 and 66, sometimes referred \nto as the “innocent spouse” rules, provide relief from joint and several liability and from the operation of \ncommunity property rules. Taxpayers seeking innocent spouse relief generally must file Form 8857, Request \nfor Innocent Spouse Relief. After reviewing the request, the IRS issues a final notice of determination \ngranting or denying relief in whole or in part.\nThe U.S. Tax Court has jurisdiction to determine the appropriate relief if a taxpayer files a petition: (1) within \n90 days from the date the IRS issues its final notice of determination, or (2) if the IRS fails to issue a notice of \ndetermination, no earlier than six months after the request for innocent spouse relief.1 Under IRC § 6015(e)\n(1)(A), the Tax Court’s jurisdiction to decide innocent spouse claims does not appear to be exclusive.2 \nIRC § 6015(e)(1)(A) provides that an individual may petition the Tax Court for review of an innocent \nspouse determination “[i]n addition to any other remedy provided by law.”\nThe Tax Court is the only prepayment judicial forum in which a taxpayer may obtain review of an adverse IRS \ndetermination. However, there is no right to a jury trial in Tax Court. Moreover, while the standard of review \nof a denial of a claim for innocent spouse relief under IRC § 6015 is de novo, the scope of the Tax Court’s \nreview is limited to “(A) the administrative record established at the time of the determination, and (B) any \nadditional newly discovered or previously unavailable evidence.”3\nThe Tax Court does not have jurisdiction over collection suits arising under IRC §§ 7402 or 7403, over \nbankruptcy proceedings arising under Title 11 of the United States Code, or over refund suits arising under \nIRC § 7422. Some federal courts with jurisdiction in these cases have considered taxpayers’ innocent spouse \nclaims, which is consistent with IRC § 6015(e)(1)(A).4\n1\t\nThe Tax Court may also have jurisdiction where the taxpayer requests innocent spouse relief as an affirmative defense. See e.g., \nVan Arsdalen v. Comm’r, 123 T.C. 135 (2004) (deficiency proceeding); Estate of Wenner v. Comm’r, 116 T.C. 284 (2001) (interest \nabatement proceeding).\n2 \nUnder IRC § 6015(e)(3), the Tax Court loses jurisdiction in refund cases. See Coggin v. Comm’r, 157 T.C. 12 (Dec. 8, 2021).\n3 \nIRC § 6015(e)(7). This provision was enacted as part of the Taxpayer First Act, Pub. L. No. 116-25, § 1203, 133 Stat. 981, 988 (2019). \nThe National Taxpayer Advocate recommends revising IRC § 6015(e)(7) to remove this limitation on the Tax Court’s scope of review. \nSee Provide That the Scope of Judicial Review of “Innocent Spouse” Determinations Under IRC § 6015 Is De Novo, supra.\n4\t\nSee, e.g., United States v. Diehl, 460 F. Supp. 1282 (S.D. Tex. 1976), aff’d per curiam, 586 F.2d 1080 (5th Cir. 1978) (IRC § 7402 suit \nto reduce an assessment to judgment); In re Pendergraft, 119 A.F.T.R.2d (RIA) 1229 (Bankr. S.D. Tex. 2017) (bankruptcy proceeding); \nIn re Bowman, 129 A.F.T.R.2d (RIA) 909 (Bankr. E.D. La. 2022) (bankruptcy proceeding); and Hockin v. United States, 400 F. Supp. 3d \n1085, 1092 n.2 (D. Or. 2019) (refund suit).\n", "116\nStrengthen Taxpayer Rights in Judicial Proceedings\nStrengthen Taxpayer Rights in Judicial Proceedings\nHowever, other federal courts have held that the Tax Court’s jurisdiction to decide innocent spouse claims is \nexclusive and have declined to consider such claims in collection, bankruptcy, and refund cases.5\nREASONS FOR CHANGE\nInconsistent decisions about whether taxpayers may seek innocent spouse relief in collection, bankruptcy, and \nrefund cases have created confusion and resulted in inconsistent treatment of similarly situated taxpayers. In \naddition, treating the Tax Court as having exclusive jurisdiction over innocent spouse claims may deprive \nsome taxpayers of their day in court. If the federal courts that decide collection, bankruptcy, and refund cases \ncannot consider innocent spouse claims, taxpayers in those cases may be left without any forum in which to \nseek innocent spouse relief before a court enters a financially damaging judgment or, in rare cases, a taxpayer \nloses his or her home to foreclosure. At the same time, taxpayers forced to raise their innocent spouse claims \nin Tax Court will be deprived of a de novo scope of review that would be available in other federal courts.\nLegislation is needed to clarify that the statutory language of IRC § 6015, which confers Tax Court \njurisdiction “in addition to any other remedy provided by law,” does not give the Tax Court exclusive \njurisdiction to determine innocent spouse claims and that U.S. district courts, bankruptcy courts, and the \nU.S. Court of Federal Claims may also consider whether innocent spouse relief should be granted.6\nRECOMMENDATION\n•\t Amend IRC §§ 6015 and 66 to clarify that taxpayers are entitled to raise innocent spouse relief as a \ndefense in proceedings brought under any provision of Title 26 (including §§ 6213, 6320, 6330, 7402, \n7403, and 7422) and in cases arising under Title 11 of the United States Code.\n5 \nUnited States v. Boynton, 99 A.F.T.R.2d (RIA) 920 (S.D. Cal. 2007) (IRC § 7402 suit to reduce an assessment to judgment); United \nStates v. Cawog, 97 A.F.T.R.2d (RIA) 3069 (W.D. Pa. 2006) (IRC § 7403 suit to foreclose on federal tax liens); In re Mikels, 524 B.R. \n805 (Bankr. S.D. Ind. 2015) (bankruptcy proceeding); Chandler v. United States, 338 F. Supp. 3d 592 (N.D. Tex. 2018) (refund suit); \nand Geary v. United States, 650 B.R. 486 (Bankr. W.D. Pa. 2023) (bankruptcy proceeding).\n6 \nAs noted above, IRC § 6015(e)(7) provides that “[a]ny review of a determination under this section shall be reviewed de novo by the \nTax Court and shall be based upon – (A) the administrative record established at the time of the determination, and (B) any additional \nnewly discovered or previously unavailable evidence.” The National Taxpayer Advocate agrees that the standard and scope of \nTax Court review of innocent spouse cases should be de novo. However, the new provision could be construed as conferring \nexclusive jurisdiction on the Tax Court to hear innocent spouse claims, which would be inconsistent with IRC § 6015(e)(1)(A). For \nthis reason, the National Taxpayer Advocate recommends clarifying that the scope and standard of review are de novo in innocent \nspouse cases adjudicated by the Tax Court “or other court of competent jurisdiction,” thereby avoiding the inference that the Tax \nCourt has exclusive jurisdiction over innocent spouse claims. See Provide That the Scope of Judicial Review of “Innocent Spouse” \nDeterminations Under IRC § 6015 Is De Novo, supra.\n", "117\nNational Taxpayer Advocate 2024 Purple Book \nStrengthen Taxpayer Rights in Judicial Proceedings\nLegislative Recommendation #50\nFix the Donut Hole in the Tax Court’s Jurisdiction to Determine \nOverpayments by Non-Filers With Filing Extensions\nSUMMARY\n•\t Problem: A “donut hole” in the Tax Court’s jurisdiction may prevent it from reviewing some refund \nclaims. This unusual situation arises when taxpayers overpay their tax obligations, receive a six-month \nfiling extension but do not file a return, and later receive a notice of deficiency from the IRS. The Tax \nCourt’s jurisdiction to review refund claims in these circumstances is uncertain, which harms taxpayers.\n•\t Solution: Amend IRC § 6512(b)(3) to clarify that the Tax Court has jurisdiction to review refund claims \nby taxpayers affected by the existing “donut hole.”\nPRESENT LAW\nIRC § 6511(a) provides that the limitations period for filing a claim for refund generally expires two years \nafter paying the tax or three years after filing the return, whichever is later. The amount a taxpayer can recover \nis limited to amounts paid within the applicable lookback period provided by IRC § 6511(b)(2). If the claim \nis filed within three years of the return, the lookback period is three years, plus any filing extension. If the \nclaim is not filed within three years of the return or the taxpayer never filed a return, the lookback period is \ntwo years.\nWhen a taxpayer does not file a return, the IRS sometimes sends a notice of deficiency to assess additional tax. \n \nA notice of deficiency gives the taxpayer the right to petition the U.S. Tax Court. If the taxpayer files a timely \npetition, the Tax Court generally has jurisdiction under IRC § 6512(b) to determine whether the taxpayer \nis due a refund for the tax year at issue, provided the tax was paid within the applicable lookback period in \nIRC § 6511(b). Pursuant to IRC § 6512(b), if the taxpayer did not file a return before receiving the notice of \ndeficiency, the date on the notice of deficiency becomes the hypothetical date of the taxpayer’s refund claim, \nand the two- or three-year lookback period in IRC § 6511(b)(2) runs from the date the IRS mailed the notice \nof deficiency. Absent a special rule, the Tax Court would not have jurisdiction to award refunds to non-filers \nwho are issued a notice of deficiency more than two years after paying the tax.\nIn 1997, Congress sought to provide such a rule. It added flush language to IRC § 6512(b)(3) to extend the \nlookback period from two years to three years for non-filing taxpayers, provided the IRS mailed the notice of \ndeficiency “during the third year after the due date (with extensions) for filing the return” and the taxpayer did \nnot file a return before the notice of deficiency was mailed.1\nHowever, this special rule created an unintended glitch that has created a jurisdictional “donut hole.” The \nwords “with extensions” can delay by six months the beginning of the “third year after the due date” for non-\nfilers who received filing extensions but do not file and who then receive a notice of deficiency from the IRS. \nAs a result, when the IRS mails a notice of deficiency before the third year begins, the Tax Court would not \nhave jurisdiction to look back more than two years from the mailing date of the notice, and thus would not be \nable to consider any overpayment that had been paid on the original due date of the return (usually April 15). \nThis unintended glitch opens a six-month “donut hole” during which the IRS can send deficiency notices to \ntaxpayers without triggering the Tax Court’s jurisdiction to consider taxpayer refund claims.\n1 \nTaxpayer Relief Act of 1997, Pub. L. No. 105-34, § 1282(a), 111 Stat. 788, 1037 (1997).\n", "Strengthen Taxpayer Rights in Judicial Proceedings\n118\nStrengthen Taxpayer Rights in Judicial Proceedings\nREASONS FOR CHANGE\nThe Tax Court’s jurisdiction is limited to the authority Congress specifically confers. According to the \nlegislative history, Congress enacted the special rule of IRC § 6512(b)(3) to put non-filers who receive notices \nof deficiency after the two-year lookback period on the same footing as taxpayers who file returns before the \nIRS mails the notice of deficiency. The special rule was supposed to allow non-filers “who receive a notice of \ndeficiency and file suit to contest it in Tax Court during the third year after the return due date, to obtain a \nrefund of excessive amounts paid within the 3-year period prior to the date of the deficiency notice.”2\nHowever, the statute as written may not fix the problem it was enacted to solve. In Borenstein, the Tax \nCourt concluded that it lacked jurisdiction to determine a non-filer’s overpayment because the non-filer had \nrequested a six-month extension to file and the IRS had mailed the notice of deficiency during the first six \nmonths of the third year following the original due date – i.e., after the second year following the due date \n(without extensions) and before the third year following the due date (with extensions).3 Consequently, \nthe Tax Court found a “donut hole” in its jurisdiction despite the special rule Congress included in \nIRC § 6512(b)(3). Although the U.S. Court of Appeals for the Second Circuit reversed the Tax Court’s \ndecision, the Tax Court is not required to follow the Second Circuit’s decision in cases arising in other \ncircuits.4 Thus, unless the Tax Court revisits its precedent, a legislative fix is still needed.\nAlthough this problem affects a relatively limited number of taxpayers, Congress felt it was important to solve \nthe problem by enacting this special rule for certain non-filing taxpayers. The National Taxpayer Advocate \nbelieves it is important to highlight the unintended glitch created by the special rule and recommend a \nsolution.5\nRECOMMENDATION\n•\t Amend IRC § 6512(b)(3) to clarify that when the IRS mails a notice of deficiency to a non-filer after \nthe second year following the due date of the return (without regard to extensions), the lookback period \nfor filing a claim for refund or credit is three years (plus the period of any extension of time for filing a \nreturn) from the date of the notice of deficiency.6\n2\t\nH.R. REP. NO. 105-220, at 701 (1997) (Conf. Rep.).\n3 \nBorenstein v. Comm’r, 149 T.C. 263 (2017), rev’d, 919 F.3d 746 (2d Cir. 2019). See also O’Connell v. Comm’r, No. 6587-20 (T.C. May \n20, 2021) (settled in accordance with the Borenstein precedent).\n4\t\nGolsen v. Comm’r, 54 T.C. 742, 757 (1970), aff’d, 445 F.2d 985 (10th Cir. 1971).\n5 \nFor more detail, see Nina E. Olson, The Second Circuit in Borenstein Helped to Close the Gap in the Tax Court’s Refund Jurisdiction, \nBut Only for Taxpayers in that Circuit, NATIONAL TAXPAYER ADVOCATE BLOG (Apr. 24, 2019), https://www.taxpayeradvocate.irs.gov/\nnews/ntablog-the-second-circuit-in-borenstein-helped-to-close-the-gap-in-the-tax-courts-refund-jurisdiction-but-only-for-\ntaxpayers-in-that-circuit.\n6 \nThis recommendation could be implemented by revising the flush language in IRC § 6512(b)(3) to insert the word “original” before \n“due date” and striking the parenthetical phrase “(with extensions).”\n", "119\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nMISCELLANEOUS RECOMMENDATIONS\nLegislative Recommendation #51\nRestructure the Earned Income Tax Credit (EITC) to Make It \nSimpler for Taxpayers and Reduce Improper Payments\nSUMMARY\n•\t Problem: The Earned Income Tax Credit (EITC) is one of the federal government’s largest anti-poverty \nprograms, but its eligibility requirements are complex. As a result, millions of eligible taxpayers fail to \nclaim the EITC, while other taxpayers claim amounts for which they are not eligible, leading to a high \n“improper payments” rate.\n•\t Solution: Simplify the EITC by breaking it out into a “worker credit” and a “child credit,” revising the \ndefinition of a “qualifying child,” and making other structural changes.\nPRESENT LAW\nThe EITC is a refundable credit for low- and moderate-income working individuals and families. Eligibility \nfor the EITC and the amount of EITC a taxpayer may claim are based on a variety of factors, including the \ntaxpayer’s earned income, the number of qualifying children, and the taxpayer’s filing status.1 The EITC is \nnot available to taxpayers who have disqualified income (e.g., investment income such as dividends, capital \ngains, and rental income) that exceeds the applicable limit ($10,300 for tax year (TY) 2022).2\nThe EITC is structured so that as earned income rises, the credit phases in, plateaus at a maximum amount, \nand then phases out. The phase-in, maximum, and phase-out amounts depend on the taxpayer’s filing status \nand the number of qualifying children. The maximum credit for TY 2022 is $560 if the taxpayer has no \nqualifying children, $3,733 with one qualifying child, $6,164 with two qualifying children, and $6,935 with \nthree or more qualifying children.3 An example using a married couple filing jointly with three qualifying \nchildren illustrates how the phase-in and phase-out work. For TY 2022, the credit phases in as a couple’s \nearned income approaches $15,400, plateaus at $6,935 if the couple’s earned income is between $15,400 and \n$26,299 and phases out until the couple’s earned income reaches $59,187, at which point the credit is $0.4\nAn individual must meet three primary requirements to be a taxpayer’s “qualifying child” for the EITC.5 First, \nthe individual must have a specific blood or legal relationship to the taxpayer.6 Second, the individual must \nshare a residence in the United States with the taxpayer for more than half the year.7 Third, the individual \nmust be under the age of 19 (or under age 24 if a full-time student) or be permanently and totally disabled.8\n1 \nIRC § 32.\n2 \nIRS, Earned Income and Earned Income Tax Credit (EITC) Tables, https://www.irs.gov/credits-deductions/individuals/earned-\nincome-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables (last visited Nov. 17, 2023).\n3 \nId.\n4 \nIRS, Pub. 596, Earned Income Credit (EIC) 29-31, 36 (Dec. 2022), https://www.irs.gov/pub/irs-pdf/p596.pdf.\n5 \nWhere there are competing claims for the same child, “tie breaker” rules prioritize the claims. IRC § 152(c)(4)(B).\n6 \nIRC §§ 32(c)(3)(A), 152(c)(2).\n7 \nIRC § 32(c)(3)(C).\n8 \nIRC §§ 32(c)(3)(A), 152(c)(3). The individual must also have a Social Security number that is valid for employment. \nIRC § 32(c)(3)(D), (m).\n", "Miscellaneous Recommendations\n120\nMiscellaneous Recommendations\nTaxpayers without qualifying children may also claim the EITC.9 The childless EITC is limited to taxpayers \naged 25 to 64. For TY 2022, the credit for workers without qualifying children plateaus at $560 for married-\nfiling-jointly taxpayers earning between $7,300 and $15,299 and for single taxpayers earning between $7,300 \nand $9,199.10 The American Rescue Plan Act of 2021 (ARPA) made several changes to the childless EITC \nthat applied only in 2021.11 For 2021, ARPA raised the maximum EITC from $538 to $1,502, raised the \nincome eligibility caps, expanded the age range of eligible workers to include adults aged 19 to 24, removed \nthe upper age limit, and made qualified homeless and former foster youth eligible to claim the EITC at \nage 18. \nUnemployment compensation (UC) is based on a taxpayer’s earned income and is included in adjusted gross \nincome (AGI) under IRC § 85, but it is generally not included in earned income under IRC § 32 and thus \ndoes not count in computing the amount of EITC for which a taxpayer is eligible.\nREASONS FOR CHANGE\nEnacted in 1975, the EITC is one of the federal government’s largest anti-poverty programs for low-income \nworkers.12 For TY 2022, taxpayers filed over 21 million returns claiming EITC benefits worth about \n$57 billion.13 Overall, the EITC is considered to be an effective anti-poverty program, but its eligibility \nrequirements are complex. As a result, some taxpayers who are eligible for the credit fail to claim it, missing \nout on this important benefit. At the same time, the program suffers from a relatively high rate of improper \npayments that could be reduced if the eligibility requirements were simplified.14\nNotably, the EITC was enacted at a time when families with biological or legal relationships with the claimed \nchildren predominated. Modernizing the eligibility requirements to reflect the increasing prevalence of non-\ntraditional families could increase the participation rate among eligible taxpayers, allow guardians other than \nparents to receive benefits when they are the principal caretakers, and reduce improper payments. Finally, the \ncredit should be made available to taxpayers who enter the workforce at age 19 and taxpayers who remain in \nthe workforce after age 64.\nRestructure EITC as Two Credits: A Worker Credit and a Child Credit\nThe National Taxpayer Advocate recommends restructuring the EITC into two credits: (i) a refundable worker \ncredit based on each individual worker’s earned income, irrespective of the presence of a qualifying child, and \n(ii) a refundable child credit that would reflect the costs of caring for one or more children.\nWorker Credit. Much like the current EITC, the worker credit would phase in as a percentage of earned \nincome, reach a plateau, and then phase out.15 Unlike the current EITC, the credit amount would depend \nsolely on income and would not vary based on whether the taxpayer is claiming one or more qualifying \n9 \nIRC § 32(c)(1)(A)(ii).\n10 \nIRS, Pub. 596, Earned Income Credit (EIC) 28-29 (Dec. 2022), https://www.irs.gov/pub/irs-pdf/p596.pdf.\n11 \nARPA, Pub. L. No. 117-2, § 9621, 135 Stat. 4, 152-153 (2021) (codified at IRC § 32(n)).\n12\t\nSee, e.g., PATRICK A. LANDERS ET AL., CONG. RSCH. SERV., R46986, FEDERAL SPENDING ON BENEFITs AND SERVICES FOR PEOPLE WITH LOW \nINCOME: FY2008-FY2020, at 11 tbl.2 (2021), https://crsreports.congress.gov/product/pdf/R/R46986 (noting that federal spending \non the EITC’s refundable portion was about $57.6 billion in TY 2020); Nicardo McInnis et al., The Intergenerational Transmission \nof Poverty and Public Assistance: Evidence from the Earned Income Tax Credit 5-6 (Nat’l Bureau of Econ. Rsch., Working Paper \nNo. 31429, 2023), https://www.nber.org/papers/w31429 (highlighting analyses of the credit’s impacts on low-income workers).\n13 \nIRS, Compliance Data Warehouse, Individual Return Transaction File, TY 2021 (Sep. 28, 2023).\n14 \nAn improper payment is defined as “any payment that should not have been made or that was made in an incorrect amount, \nincluding an overpayment or underpayment, under a statutory, contractual, administrative, or other legally applicable requirement” \nand includes “any payment to an ineligible recipient.” 31 U.S.C. § 3351(4). For fiscal year 2022, the IRS estimates that nearly \n32 percent of the total EITC program payments were improper. Payment Accuracy, Fiscal Year 2022 (Nov. 5, 2023).\n15 \nFor examples regarding how to structure a per-worker credit, see ELAINE MAAG, URBAN INST., INVESTING IN WORK BY REFORMING THE \nEARNED INCOME TAX CREDIT (2015), https://webarchive.urban.org/publications/2000232.html.\n", "Miscellaneous Recommendations\n121\nNational Taxpayer Advocate 2024 Purple Book \nchildren. Increasing the worker component of the EITC would provide a greater incentive to work, which is a \nmain objective of the credit. This structure also would target the credit to the lowest-earning taxpayers based \non AGI (a broader measure of income that includes unearned income like capital gains, dividends, rents, \nand royalties).16 This would be similar to the current EITC provision that denies the credit to taxpayers with \nexcessive investment income.17\nThis change could also substantially reduce improper payments. The IRS receives Forms W-2 and other \ninformation reporting documents directly from employers and other payors of income. For that reason, it \ncan accurately verify income amounts for EITC recipients who are employees, by far the largest group of \nEITC claimants.18\nChild Credit. The child credit would be designed as a fixed amount per qualifying child, subject to an AGI \nphase-out, and would replace the portion of the existing EITC that is based on the number of qualifying \nchildren. It could be consolidated with or replace the Child Tax Credit (CTC). This could be accomplished \nin various ways, and proposals to expand the CTC might provide a starting point for developing the new \ncredit.19 One option is to adopt ARPA’s changes to the CTC and modernize the definition of a qualifying \nchild. Some of ARPA’s CTC changes included increasing the maximum credit amount per qualifying \nchild from $2,000 to $3,000 ($3,600 for children under six), making the credit fully refundable for certain \ntaxpayers, increasing a qualifying child’s age from 17 to 18, and changing the income phase-outs.\nRemove Age Eligibility Restrictions\nAs described above, the childless worker credit is generally available only to taxpayers between the ages of \n25 and 64. We recommend expanding eligibility to include all taxpayers over the age of 18. There are an \nestimated 32 million individuals under the age of 25 and over the age of 64 who are participating in the \nworkforce. This includes about 21 million individuals under the age of 25 and about 11 million individuals \nover the age of 64.20 Consistent with the EITC program’s dual mission of alleviating poverty and providing a \nwork incentive, we do not believe these individuals should be excluded from EITC eligibility.\nUnemployment Compensation\nTaxpayers who receive UC based on their employment earnings cannot use their UC income to qualify for the \nEITC. The apparent rationale for not counting UC is that the EITC was designed largely to provide a work \nincentive. However, UC is paid exclusively to individuals who were working and became separated from their \njobs due to no fault of their own. During the COVID-19 pandemic, for example, millions of individuals \nlost their jobs when certain segments of the economy, including restaurants, hotels, and airlines, substantially \nreduced their workforces. In other instances, local disasters such as hurricanes, tornadoes, and wildfires \nadversely affect segments of the economy and lead to mass layoffs. Because UC is effectively a replacement for \na portion of the wages working individuals would have earned if they had not been separated from their jobs \n16 \nProposals frequently couple an increased childless EITC or worker credit with an increased minimum wage. See, e.g., \nISABEL V. SAWHILL & QUENTIN KARPILOW, RAISING THE MINIMUM WAGE AND REDESIGNING THE EITC, BROOKINGS INST. (Jan. 30, 2014), \nhttps://www.brookings.edu/research/raising-the-minimum-wage-and-redesigning-the-eitc. Some experts caution that without a \nminimum wage, the EITC’s effects on labor supply would reduce wages and allow employers to capture some of the credit’s benefit. \n \nSee AUSTIN NICHOLS & JESSE ROTHSTEIN, THE EARNED INCOME TAX CREDIT, ECONOMICS OF MEANS-TESTED TRANSFER PROGRAMS IN THE \nUNITED STATES, vol. 1, at 137 (Robert A. Moffitt ed., 2016), http://www.nber.org/books/moff14-1.\n17 \nIRC § 32(i).\n18 \nA relatively small percentage of EITC claimants are self-employed individuals. The IRS receives somewhat less information from \nthird-party payors with respect to self-employed individuals.\n19\t\nSee, e.g., American Family Act, H.R. 3899, 118th Cong. § 2 (2023); Working Families Tax Relief Act of 2023, S. 1992, 118th \nCong. § 201 (2023); Press Release, Sen. Mitt Romney, Romney, Burr, Daines Announce Family Security Act 2.0 (June 15, 2022), \nhttps://www.romney.senate.gov/romney-burr-daines-announce-family-security-act-2-0/.\n20\t U.S. BUREAU OF LAB. STAT., EMPLOYMENT PROJECTIONS: TABLE 3.1, CIVILIAN LABOR FORCE BY AGE, SEX, RACE, AND ETHNICITY (2022), \nhttps://www.bls.gov/emp/tables/civilian-labor-force-summary.htm.\n", "Miscellaneous Recommendations\n122\nMiscellaneous Recommendations\nand because UC benefits are only paid for a limited number of months, treating UC as earned income solely \nfor purposes of the EITC would provide additional support for low-income families while still maintaining \nthe nexus between working and receiving the EITC.21\nModernize the Definition of a Qualifying Child\nThe qualifying child rules of the current EITC structure may not reflect real-life living arrangements. The \nnumber of households made up of “traditional families” (married parents with only biological children) has \ndeclined over time, while alternative family types, such as families led by single parents or cohabitating adults, \nhave increased.22 In recent years, slightly more than half of children living in families with incomes at or \nbelow 200 percent of the Federal Poverty Level were in families headed by married couples.23 This means \nnearly half of low-income children live in non-traditional families, with additional complexities arising when \nchildren experience change in family structure during the year or from year-to-year.24\nThat point bears emphasis: Nearly half of all low-income children now live in non-traditional families. To \nensure the target population receives the EITC, the eligibility rules should be revised to account for this \nreality. For example, instead of focusing on biological relationships, the definition of a qualifying child should \nconsider which adult provides primary care for the child. This approach could focus on factors such as who \nmakes medical appointments for the child, who prepares meals for the child, and who is the contact for \nthe child at school. Since the EITC is a credit for lower income families, its eligibility requirements should \naccurately reflect the target population.25\nRECOMMENDATIONS\n•\t Separate the EITC into two refundable components: a worker credit and a child credit.\n•\t Expand the age eligibility for the EITC to individuals who have attained age 19 (age 18 in the case of \nqualified homeless or former foster youth and age 24 for specified students), with no upper age limit.\n•\t Amend IRC § 32(c)(2)(A)(i) to include unemployment compensation as EITC-qualifying \nearned income.\n•\t Amend IRC § 32(c) to modernize the definition of a qualifying child to better reflect evolving \nfamily units.26\n21 \nWe recognize an unintended consequence of including UC in AGI is that it may diminish a taxpayer’s EITC claim, and in some \ninstances, may make taxpayers ineligible to claim the EITC.\n22\t LYDIA R. ANDERSON ET AL., U.S. CENSUS BUREAU, P70-174, CURRENT POPULATION REPORTS, LIVING ARRANGEMENTS OF CHILDREN: 2019, at \n2-3 (Feb. 2022), https://www.census.gov/library/publications/2022/demo/p70-174.html.\n23\t LYDIA R. ANDERSON ET AL., U.S. CENSUS BUREAU, P70-174, CURRENT POPULATION REPORTS, LIVING ARRANGEMENTS OF CHILDREN: 2019, \nat 14 tbl.4 (Feb. 2022), https://www.census.gov/library/publications/2022/demo/p70-174.html; ELAINE MAAG ET AL., URBAN INST., \nINCREASING FAMILY COMPLEXITY AND VOLATILITY: THE DIFFICULTY IN DETERMINING CHILD TAX BENEFITS 11 (2016), https://www.urban.org/\nresearch/publication/increasing-family-complexity-and-volatility-difficulty-determining-child-tax-benefits.\n24 ELAINE MAAG ET AL., URBAN INST., INCREASING FAMILY COMPLEXITY AND VOLATILITY: THE DIFFICULTY IN DETERMINING CHILD TAX BENEFITS \n11-16 (2016), https://www.urban.org/research/publication/increasing-family-complexity-and-volatility-difficulty-determining-child-\ntax-benefits. See also National Taxpayer Advocate 2016 Annual Report to Congress 334 (Legislative Recommendation: Tax Reform: \nRestructure the Earned Income Tax Credit and Related Family Status Provisions to Improve Compliance and Minimize Taxpayer \nBurden), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC16_Volume1_LR_02_TaxReform.pdf.\n25 For more discussion on modernizing the definition of “qualifying child,” see National Taxpayer Advocate Fiscal Year 2020 \nObjectives Report to Congress vol. 3, at 17 (Earned Income Tax Credit: Making the EITC Work for Taxpayers and the Government), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/JRC20_Volume3.pdf.\n26\t Relevant considerations should include which adult performs caregiving and makes caregiving decisions for the child, including \nfactors like who prepares meals, who transports the child to school, and who makes medical appointments for the child. For a \nmore detailed discussion on modernizing the definition of a “qualifying child,” see National Taxpayer Advocate Fiscal Year 2020 \nObjectives Report to Congress vol. 3, at 17 (Earned Income Tax Credit: Making the EITC Work for Taxpayers and the Government), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/JRC20_Volume3.pdf.\n", "123\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nLegislative Recommendation #52\nAdopt a Consistent and More Modern Definition of “Qualifying \nChild” Throughout the Internal Revenue Code\nSUMMARY\n•\t Problem: Numerous provisions in the tax code use the term “qualifying child,” but they contain several \ndifferent definitions of the term. These inconsistent definitions are confusing to taxpayers. The \ndifferent definitions make compliance difficult, causing some taxpayers to fail to claim tax benefits \nfor which they qualify and other taxpayers to claim tax benefits for which they do not qualify, which \nsubjects them to liability for additional tax, penalties, and interest. Furthermore, the relationship test \nembedded in the definitions has not been updated to reflect the rise of non-traditional families and \nchildcare arrangements, preventing primary caregivers from receiving certain benefits.\n•\t Solution: Adopt a consistent and more modern definition of the term “qualifying child” throughout the \ntax code by using a consistent age requirement, removing or replacing the relationship test to expand \neligibility to modern families, and revising the definition of a “qualifying relative” to allow a taxpayer to \nclaim the qualifying child of another taxpayer who is entitled to claim the child but does not do so.\nPRESENT LAW\nIRC § 152(a) broadly defines a “dependent” as a “qualifying child” or a “qualifying relative.”1 The term \n“qualifying child” is defined in IRC § 152(c). In general, to be a qualifying child under IRC § 152(c), an \nindividual must: (1) be under age 19, or age 24 if a student, unless permanently and totally disabled; (2) be \nthe taxpayer’s child, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a \ndescendant of any of them; (3) live with the taxpayer for more than half the year; (4) not provide more than \none-half of the individual’s own support during the year; and (5) not file a joint return for the year.\nIRC § 152(c) is meant to provide a uniform definition of a “qualifying child” for five tax benefits: head-of-\nhousehold (HoH) filing status, the Child and Dependent Care Credit, the Child Tax Credit (CTC), the \nEarned Income Tax Credit (EITC), and the dependency exemption.2 The definition also affects eligibility for \nother provisions like premature distributions from tax-favored accounts for medical and education expenses, \ndependent care assistance programs, and family member fringe benefits.3\nThe uniform definition was added to the IRC as part of the Working Families Tax Relief Act of 2004.4 At \nthat time, Congress concluded that the use of multiple definitions contributed to a lack of clarity.5 Despite \nthese efforts, there are still parts of the IRC that deviate from the uniform definition. For example, while the \nuniform definition requires a qualifying child be under age 19 (or age 24 if a student), the CTC may only \nbe claimed with respect to children under age 17.6 Another example is that the term “qualifying child” and \nthe relationships described in IRC § 152(c)(2) encompass several types of familial relationships, including \ngrandchildren; however, in the case of a married taxpayer who is seeking to be treated as unmarried for \n1 \nIRC § 152(a).\n2 \nIRC §§ 2(b), 21, 24, 32, 151. The dependency exemption is paused through 2025. IRC § 151(d)(5).\n3 \nIRC §§ 81, 129, 132.\n4 \nPub. L. No. 108-311, § 201, 118 Stat. 1166, 1169-1165 (2004).\n5 \nSTAFF OF J. COMM. ON TAX’N, 109TH CONG., GENERAL EXPLANATION OF TAX LEGISLATION ENACTED IN THE 108TH CONGRESS 124-125, \nJCS-5-05 (J. Comm. Print 2005), https://www.jct.gov/publications/2005/jcs-5-05/.\n6 \nIRC §§ 24(c)(4), 152(c)(3).\n", "Miscellaneous Recommendations\n124\nMiscellaneous Recommendations\npurposes of claiming HoH filing status, only a son or daughter meets the definition of a “qualifying child” – \ngrandchildren do not qualify.7\nThe term “qualifying relative” is defined in IRC § 152(d). Under IRC § 152(d)(1)(D), one criterion for \nbeing a qualifying relative of a taxpayer is that the individual “is not a qualifying child of such taxpayer or any \nother taxpayer….” This provision, as currently written, excludes children who could be claimed as qualifying \nchildren by another taxpayer but are not.\nREASONS FOR CHANGE\nConsistency Reduces Confusion and Eases Administration\nThe deviations from a uniform definition are needlessly confusing. Not surprisingly, many taxpayers do not \nunderstand the differences in requirements. They may assume that if a child is “qualifying” for purposes \nof one IRC provision, the child is qualifying for all IRC provisions. Conversely, they may assume that if a \nchild is not qualifying for purposes of one IRC provision, the child is not a “qualifying child” for any IRC \nprovision.8 This confusion can result in inaccuracies on their tax returns, which may lead to audits and \nadditional tax liabilities, plus penalties and interest charges. It can also result in a failure to claim benefits that \nare intended by Congress. For example, in tax year (TY) 2019, about 14 percent of taxpayers with children \nwho are eligible to receive EITC benefits did not claim them.9\nConfusion also increases the administrative burden on the IRS, as it must program its return processing \nsystems using different definitions for different provisions, it must program its audit selection models to \ndistinguish among conflicting definitions, and it must devote audit and collection resources to reporting \ninaccuracies that exist solely because taxpayers and even some tax preparers confuse the various definitions \nwhen filling out tax returns.\nThe Relationship Test Prevents Primary Caregivers From Receiving Certain Tax Benefits\nThe uniform definition and other eligibility rules for family-focused tax benefits, such as the EITC and \nCTC, were written when two-parent households predominated. Living arrangements have evolved. Blended \nfamilies, multigenerational family arrangements, divorce, and cohabitation have become more common.10 \nFor example, the percentage of children in multigenerational households nearly doubled between 1980 and \n2018, from 5.0 percent to 9.9 percent.11 Childcare arrangements have become complex as more children split \ntheir time between different households and an increasing number live with or are supported by non-parent \nrelatives and others.12 In 2019, approximately 4.0 percent of children did not live with a parent (3.0 million \nchildren), slightly more than half of which (53.2 percent) resided with a grandparent.13\n7 \nIRC §§ 152, 7703(b).\n8 \nSee, e.g., Treasury Inspector General for Tax Administration, Ref. No. 2021-40-070, Addressing Complex and Inconsistent Earned \nIncome Tax Credit and Additional Child Tax Credit Rules May Reduce Unintentional Errors and Increase Participation 6-7 (2021), \nhttps://www.tigta.gov/reports/audit/addressing-complex-and-inconsistent-earned-income-tax-credit-and-additional-child-tax.\n9 \nCombined EITC/CP09-27 Recipient Files, CPS ASEC, Form 1040, and Form W-2, TY 2019. Release authorization \nCBDRB-FY2022-CES010-010.\n10\t\nSee LYDIA R. ANDERSON ET AL., U.S. CENSUS BUREAU, P70-174, CURRENT POPULATION REPORTS, LIVING ARRANGEMENTs OF CHILDREN: 2019 \n(Feb. 2022), https://www.census.gov/content/dam/Census/library/publications/2022/demo/p70-174.pdf.\n11\t\nId. at 2.\n12\t\nSee Jacob Goldin & Ariel Jurow Kleiman, Whose Child Is This? Improving Child-Claiming Rules in Safety-Net Programs, 131 \nYale L.J. 1719 (2022), https://www.yalelawjournal.org/article/whose-child-is-this; ELAINE MAAG ET AL., URBAN INST., INCREASING \nFAMILY COMPLEXITY AND VOLATILITY: THE DIFFICULTY IN DETERMINING CHILD TAX BENEFITS 11 (2016), https://www.urban.org/research/\npublication/increasing-family-complexity-and-volatility-difficulty-determining-child-tax-benefits.\n13\t\nLYDIA R. ANDERSON ET AL., U.S. CENSUS BUREAU, P70-174, CURRENT POPULATION REPORTS, LIVING ARRANGEMENTS OF CHILDREN: 2019, at \n3 tbl.1, (Feb. 2022), https://www.census.gov/content/dam/Census/library/publications/2022/demo/p70-174.pdf.\n", "Miscellaneous Recommendations\n125\nNational Taxpayer Advocate 2024 Purple Book \nWhen children are raised or informally fostered by nonqualified relatives or family friends, benefits like the EITC \nand CTC cannot be properly claimed. Taxpayers can only receive the child-related portion of the EITC and \nthe CTC when they have a “qualifying child,” not a “qualifying relative.”14 The IRC § 152(c)(2) relationship \ntest for a qualifying child restricts eligibility to only a few close relatives.15 This test mainly excludes children \nwho live in low-income households.16 It is estimated that the relationship test excludes two million children \nfor purposes of some CTC benefits.17 A child who does not live with a sufficiently close relative cannot be \nclaimed by anyone.18 Similarly, the relationship rules where a taxpayer is seeking to be treated as unmarried \nfor the purposes of HoH filing status prevent the taxpayer from claiming grandchildren.19\nCongress can address these shortcomings by modernizing the uniform definition of a qualifying child, \nas the current definition often no longer reflects real-life living arrangements. The definition should be \namended to encompass more types of families. The overly restrictive relationship test of IRC § 152(c)(2) \nshould be removed entirely or replaced with a holistic primary caregiver standard.20 The residency test and \nother requirements should remain in place to ensure the tax benefits are going to taxpayers providing care to \nchildren in their household.21\nTo allow heads of non-traditional families to claim children they care for as dependents, another amendment \nto the current IRC § 152 rules would make a significant difference – adding the words “claimed as” to \nIRC § 152(d)(1)(D), so the term “qualifying relative” means an individual who is not claimed as a qualifying \nchild of such taxpayer or of any other taxpayer for any taxable year in the calendar year in which such taxable \nyear begins. That language would also conform to the language used in IRC § 152(c)(4)(C) that allows a \ntaxpayer other than a parent to claim a qualifying child. Under that provision, if the parents may claim \na qualifying child but neither parent does so, the child may be claimed as the qualifying child of another \ntaxpayer if the adjusted gross income of that taxpayer is higher than the highest adjusted gross income of \neither parent.22\nRECOMMENDATIONS\n•\t Adopt a consistent and more modern definition of the term “qualifying child” throughout the IRC.\n•\t Use a consistent age when defining a “qualifying child.”\n•\t Modernize the definition of a qualifying child in IRC § 152(c) to reflect evolving family units by \nremoving IRC § 152(c)(1)(A) and (2) or by replacing the relationship test of IRC § 152(c)(1)(A) and \n(2) with a primary caregiver standard.\n•\t Amend IRC § 152(d)(1)(D) to provide that the term “qualifying relative” means an individual “who \nis not claimed as a qualifying child of such taxpayer or of any other taxpayer for any taxable year in the \ncalendar year in which such taxable year begins.”\n14 \nIRC §§ 24, 32, 152.\n15 \nIRC § 152(c).\n16\t\nSee Jacob Goldin & Katherine Michelmore, Who Benefits from the Child Tax Credit?, (Nat’l Bureau of Econ. Rsch., Working Paper \nNo. 27940, 2021) (2021), http://www.nber.org/papers/w27940.\n17\t\nId. at 19, 29 tbl.3.\n18 \nIRC §§ 24(c), 152(c).\n19 \nIRC §§ 2(b), 152(f)(1), 7703(b).\n20\t Relevant considerations should include which adult performs caregiving and makes caregiving decisions for the child, including \nfactors like who prepares meals, who transports the child to school, and who makes medical appointments for the child. For \na more detailed discussion on modernizing the definition of a “qualifying child,” see National Taxpayer Advocate Fiscal Year \n2020 Objectives Report to Congress vol. 3, at 17 (Earned Income Tax Credit: Making the EITC Work for Taxpayers and the \nGovernment), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/JRC20_Volume3.pdf; see also Ariel Jurow \nKleiman, Revolutionizing Redistribution: Tax Credits and the American Rescue Plan, 131 YALE L.J. FORUM 535, 555-556 (2021), \nhttps://www.yalelawjournal.org/forum/revolutionizing-redistribution-tax-credits-and-the-american-rescue-plan.\n21 \nIRC § 152(c)(1)(B)-(E).\n22 IRC § 152(c)(4)(C).\n", "126\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #53\nPermanently Give Taxpayers Affected by Federally Declared \nDisasters the Option of Using Prior Year Earned Income to Claim \nthe Earned Income Tax Credit (EITC)\nSUMMARY\n•\t Problem: A low-income worker who loses their job due to a federally declared disaster may suffer a \ndouble financial hit – loss of earned income and loss of Earned Income Tax Credit (EITC) benefits. On \nseveral occasions, Congress has mitigated the EITC impact of federally declared disasters by allowing \naffected taxpayers to claim EITC benefits on the basis of their prior year’s earned income, but on other \noccasions, similarly affected taxpayers have not received this relief.\n•\t Solution: Establish a general rule giving taxpayers in federally declared disaster areas the option of \nclaiming EITC benefits on the basis of their prior-year earned income.\nPRESENT LAW\nThe EITC is a refundable credit for low- and moderate-income working families. Eligibility for the EITC \nand the amount of EITC to which a taxpayer is entitled are based on several factors, including the taxpayer’s \nearned income, filing status, and number of qualifying children, if any.1\nIRC § 165(i)(5) defines a “Federally declared disaster” as any disaster determined by the President to warrant \nfederal assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and it defines a \n“disaster area” as any area so determined to warrant federal assistance.\nOn numerous occasions when the President has declared a disaster, Congress has passed legislation to give \naffected taxpayers who earn less income in the disaster year than the prior year the option of using their \nprior-year income to claim EITC benefits.2 This provision is referred to as the “EITC lookback rule.” Most \nrecently, Congress authorized the EITC lookback rule for tax years 2020 and 2021 to provide relief from the \nCOVID-19 pandemic.3\nREASONS FOR CHANGE\nIn general, the EITC is designed to incentivize work, and its benefits are only available to individuals who \nhave earned income from working. During major disasters like a pandemic, a hurricane, or a wildfire, many \nemployed taxpayers experience an unexpected disruption in work and a loss of earned income. Where \naffected taxpayers previously had earned income levels that qualified them for EITC benefits, they may suffer \na double financial hit: (i) they may lose the income earned from their jobs and (ii) they may lose their EITC \nbenefits because they are no longer earning income.\n1 \nIRC § 32.\n2\t\nSee, e.g., American Rescue Plan Act, Pub. L. No. 117-2, § 9626, 135 Stat. 4, 157 (2021); Consolidated Appropriations Act, 2021, \nPub. L. No. 116-260, Div. EE, Title II, § 211, 134 Stat. 1181, 3066-3067 (2020); Disaster Tax Relief and Airport and Airway Extension \nAct of 2017, Pub. L. No. 115-63, § 504, 131 Stat. 1168, 1183 (2017); Heartland Disaster Tax Relief of 2008, Pub. L. No. 110-343, Div. C, \nTitle VII, Subtitle A, § 701, 122 Stat. 3765, 3912 (2008); Katrina Emergency Tax Relief Act of 2005, Pub. L. No. 109-73, Title IV, § 406, \n119 Stat. 2016, 2028 (2005).\n3 \nId.\n", "127\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nThe EITC lookback rule is designed to provide relief to taxpayers in this circumstance. To illustrate, assume \na parent who was consistently employed for several years was laid off when the COVID-19 pandemic struck \nin early 2020. As a result, the taxpayer did not have sufficient 2020 earned income to qualify for significant \nEITC benefits. The EITC lookback rule provided relief by allowing the taxpayer to qualify for EITC benefits \non the basis of his or her income in 2019.\nTo date, Congress has authorized use of the EITC lookback rule on a disaster-by-disaster basis. This one-off \napproach means that taxpayers affected by some disasters receive relief while taxpayers facing identical \nchallenges from other disasters do not (i.e., similarly situated taxpayers are treated differently). To ensure a fair \nand just tax system for all taxpayers affected by federally declared disasters, the National Taxpayer Advocate \nrecommends that Congress amend IRC § 32 to permanently provide the EITC lookback option for all \ntaxpayers who are affected by a federally declared disaster as defined in IRC § 165(i)(5).\nRECOMMENDATION\n•\t Amend IRC § 32 to allow taxpayers who are affected by a federally declared disaster as defined by \nIRC § 165(i)(5) to elect the use of their prior year’s earned income to calculate and claim the EITC.4 \n4 \nFor legislative language generally consistent with this recommendation, see COVID-19 Earned Income Act, S. 3542 and H.R. 6762, \n116th Cong. (2020), except that our recommendation is to make relief permanent rather than specific to a single tax year.\n", "128\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #54\nAmend the Lookback Period for Allowing Tax Credits or Refunds \nto Include the Period of Any Postponement or Additional or \nDisregarded Time for Timely Filing a Tax Return\nSUMMARY\n•\t Problem: Taxpayers who file their tax returns by the April 15 filing deadline ordinarily have until \nApril 15 three years later to file a claim for credit or refund of any overpayments of tax. However, \nwhen a filing deadline is postponed due to a federally declared disaster or similar reason, the three-year \n“lookback period” for paying refunds is not increased. Consequently, some taxpayers who take \nadvantage of a postponed filing deadline will not be able to obtain a refund even if they timely file their \nrefund claims.\n•\t Solution: When a filing deadline is postponed, the three-year lookback period for claims for credit or \nrefund should be increased by the same amount of time.\nPRESENT LAW\nIRC § 6511(a) provides that taxpayers who believe they have overpaid their taxes generally may file a claim for \ncredit or refund with the IRS by the later of:\n1.\t Three years from the date the return was filed, or\n2.\t Two years from the date the tax was paid.\nIRC § 6511(b) places limits on the amount the IRS may credit or refund by using a two- or three-year \nlookback period:\n1.\t Taxpayers who file claims for credit or refund within three years from the date the original return was \nfiled will have their credits or refunds limited to the amounts paid within the three-year period before \nthe filing of the claim, plus the period of any extension of time for filing the original return (the “three-year \nlookback period”). See IRC § 6511(b)(2)(A).\n2.\t Taxpayers who do not file claims for credit or refund within three years from the date the original \nreturn was filed will have their credits or refunds limited to the amounts paid within the two-year \nperiod immediately preceding the filing of the claim. See IRC § 6511(b)(2)(B).\nFor calendar year taxpayers, IRC § 6513(b) provides that any tax deducted and withheld on wages and any \namounts paid as estimated tax are deemed to have been paid on April 15 in the year following the close of the \ntaxable year to which the tax is allowable as a credit.\nThere are certain circumstances in which filing deadlines may be postponed. For example, under \nIRC § 7508A, when the Secretary determines that a taxpayer has been affected by a federally declared disaster, \nthe Secretary is authorized to “disregard” for up to one year certain acts a taxpayer is required to undertake \nunder the IRC, including the filing of a tax return.1 The time that is disregarded in this context has been \n1 \nIRC § 7508A also authorizes the Secretary to disregard a period of up to one year when determining whether certain IRS acts \nare timely.\n", "Miscellaneous Recommendations\n129\nNational Taxpayer Advocate 2024 Purple Book \ndescribed as a “postponement.”2 The Secretary uses this authority regularly.3 For example, the Secretary \nexercised this authority during the COVID-19 pandemic by disregarding the period from April 15 to July \n15 in 2020, and by disregarding the period from April 15 to May 17 in 2021 for purposes of timely filing an \nindividual income tax return.4\nREASONS FOR CHANGE\nIn determining the three-year lookback period for the allowance of tax credits or refunds, there is a legally \nsignificant distinction between an extension of the filing deadline and other provisions which may disregard \ntime for purposes of determining whether a filing is timely. When a taxpayer files a Form 4868, Application \nfor Automatic Extension of Time to File U.S. Individual Income Tax Return, IRC § 6511(b)(2)(A) extends \nthe three-year lookback for the period of the extension (generally six months). When a return filing deadline \nis postponed under IRC § 7508A, however, the three-year lookback period is not similarly lengthened. As a \nresult, payments made more than three years before the date of the claim for credit or refund are not included \nin the credit or refund amount calculation.\nExample: In 2019, a taxpayer had income tax withheld from his paycheck every two weeks. The \ntaxpayer filed his 2019 return on the postponed filing deadline of July 15, 2020. The taxpayer’s 2019 tax \nliability was fully paid through withholding, which was deemed paid on April 15, 2020. Based upon \nthe return filing date of July 15, 2020, the taxpayer filed a claim for refund on July 14, 2023. Under \nIRC § 6511(a), the claim for refund was timely, as it was filed within three years from the return filing \ndate. Under the three-year lookback period of IRC § 6511(b), however, the amount of the taxpayer’s \nrefund was limited to payments made in the three years prior to filing the claim (i.e., payments made on \nor after July 14, 2020). The withholding deemed paid on April 15, 2020, fell outside that period,5 so the \nrefund amount was limited to $0, effectively denying the taxpayer any refund.\nBy contrast, if the taxpayer had requested a filing extension until October 15, 2020, the taxpayer would \nhave had until October 16, 2023, (October 15, 2023, is a Sunday)6 to be able to file a claim and receive \na full refund, because the lookback period of IRC § 6511(b)(2)(A) includes the extension period.\nThe IRS remedied this problem for the tax years for which filing deadlines were postponed during the \nCOVID-19 pandemic. The IRS issued Notice 2023-21, 2023-11 I.R.B. 563, under its authority in \nIRC § 7508A(a), to disregard the period of postponement when determining the beginning of the lookback \nperiod for taxpayers who timely filed a 2019 and/or 2020 tax return pursuant to the postponements. Thus, \nunder this Notice, taxpayers may file claims for credit or refund within three years of the postponed return \ndue dates without having their credits or refunds barred by the three-year lookback period.\n2\t\nSee Treas. Reg. § 301.7508A-1(d)(3).\n3 \nSee IRS, Tax Relief in Disaster Situations, https://www.irs.gov/newsroom/tax-relief-in-disaster-situations (last updated \nOct. 19, 2023).\n4\t\nSee IRS Notice 2020-23, 2020-18 I.R.B. 742, Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing \nCoronavirus Disease 2019 Pandemic, https://www.irs.gov/pub/irs-drop/n-20-23.pdf; IRS Notice 2021-21, 2021-15 I.R.B. 986, Relief \nfor Form 1040 Filers Affected By Ongoing Coronavirus Disease 2019 Pandemic, https://www.irs.gov/pub/irs-drop/n-21-21.pdf. \nThese notices did not affect the date on which any withheld tax or estimated tax for 2019 or 2020 was deemed paid. See Treas. \nReg. § 301.7508A-1(b)(4) (“To the extent that other statutes may rely on the date a return is due to be filed, the postponement \nperiod will not change the due date of the return”). Any withheld tax or estimated tax for 2019 was deemed paid on April 15, 2020, \nfor calendar year taxpayers. Similarly, any withheld or estimated tax for 2020 was deemed paid on April 15, 2021, for calendar \nyear taxpayers.\n5 \nThis would be the same for any estimated tax payments.\n6\t\nSee IRC § 7503 (when last day for filing falls on a Saturday, Sunday, or legal holiday, the act will be timely if performed on the next \nbusiness day). See also Rev. Rul. 2003-41, 2003-1 C.B. 814 (concluding that when a return is filed on the first business day after a \nweekend or legal holiday, the lookback period is adjusted accordingly).\n", "Miscellaneous Recommendations\n130\nMiscellaneous Recommendations\nNotice 2023-21, however, only fixes the problem for claims for credit or refund for tax years 2019 and 2020 \nwith respect to the COVID-19 postponement. Thus, the disparate outcome in the above example persists \nfor taxpayers when the IRS postpones return filing deadlines due to federally declared disasters. We do not \nbelieve such an outcome was intended. More likely, it is an unanticipated result of the interaction between \nthe rules governing the filing of a claim for credit or refund and the rules limiting the amount of a credit or \nrefund that may be allowed. The date for filing a claim for credit or refund and the lookback period generally \nalign for taxpayers who file timely either on the original due date or pursuant to an extension, but they \ngenerally do not align when a taxpayer takes advantage of a postponed filing deadline.\nBecause of the large number of federally declared disasters for which the IRS grants relief each year and the \nmillions of affected taxpayers, we recommend that Congress pass legislation to provide a permanent solution \nto this problem. The proposed recommendation would prevent this problem from recurring in the future \nand prevent it from occurring in other contexts when filing deadlines are postponed (e.g., when additional \ntime is provided under IRC § 7503 if a due date falls on a Saturday, Sunday, or legal holiday and when time is \ndisregarded under IRC § 7508 while an individual is serving in a combat zone or contingency operation).\nRECOMMENDATION\n•\t Amend IRC § 6511(b)(2)(A) to provide that when any postponement or addition or disregarding of \ntime is granted pursuant to the IRC for purposes of timely filing, the limit on the amount of a credit \nor refund will be the amounts paid in the three-year period preceding the filing of a claim for credit or \nrefund plus the period of any extension, postponement, or additional or disregarded time for timely \nfiling the related return.\n", "131\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nLegislative Recommendation #55\nProtect Taxpayers in Federally Declared Disaster Areas \nWho Receive Filing and Payment Relief From Inaccurate and \nConfusing Collection Notices\nSUMMARY\n•\t Problem: When the IRS postpones a filing and payment deadline due to a federally declared disaster, \nsome taxpayers with balances due file their returns before the postponed deadline but wait until the \npostponed deadline to make payment. That is permissible, yet the law generally requires the IRS \nto mail a “notice and demand” for payment, which includes language about interest and penalties \naccruing before the postponed due date, within 60 days of an “assessment,” which commonly occurs \nafter when the taxpayer files his or her return. This requirement causes needless confusion and worry \nfor taxpayers and needless work for the IRS. In 2023, over a million California taxpayers received \nthese confusing notices, as did taxpayers in Alabama, Arkansas, Florida, Georgia, Indiana, Mississippi, \nand Tennessee.\n•\t Solution: When the IRS postpones a filing and payment deadline, tie the deadline for mailing a notice \nand demand for payment to the postponed filing deadline if the return is filed prior to the postponed \ndate.\nPRESENT LAW\nIRC § 7508A provides that when the Secretary determines a taxpayer has been affected by a federally declared \ndisaster, a significant fire, or a terroristic or military action, the Secretary is authorized to “disregard” for up to \none year certain acts the taxpayer and the government are required to undertake under the internal revenue \nlaws, including the filing of a tax return and the payment of tax.1 The time that is disregarded in this context \nhas been described as a “postponement.”2\nIRC § 6303(a) requires the IRS to issue a notice and demand for payment within 60 days of assessment. An \nassessment generally occurs after a taxpayer files a return showing a tax liability (i.e., the taxpayer self-reports \nthe tax, also known as a “self-assessment”). Under IRC § 6303(b), if an assessment occurs before the last \ndate prescribed for payment of tax, no notice and demand for payment is required until after the last date \n“prescribed” for payment of tax.3\nREASONS FOR CHANGE\nA period of postponement under IRC § 7508A does not change the due date of the return.4 Thus, a glitch in \nthe rules arises because a “postponed” payment deadline does not change the “prescribed” payment deadline. \nIt merely allows the IRS to disregard a period of up to one year for performance of the tax-related act.5 \nBecause the prescribed due date for payment does not change, IRC § 6303 requires the IRS to issue a notice \nand demand for payment within 60 days of assessment.\n1 \nIRC § 7508A(a) (citing IRC § 7508(a)(1)).\n2\t\nSee Treas. Reg. § 301.7508A-1(d)(3).\n3 \nSee also IRC § 6151.\n4 \nTreas. Reg. § 301.7508A-1(b)(4).\n5 \nIRC § 7508A(a) (citing IRC § 7508(a)(1)); Treas. Reg. § 301.7508A-1(b)(4).\n", "132\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nIn 2023, the IRS postponed certain filing and payment deadlines for taxpayers affected by severe weather in \nalmost all of California.6 Some of these taxpayers filed their returns with a balance due before the postponed \ndeadline but held off on making payments until the postponed deadline.\nExample: The regular filing deadline of April 15 is postponed until October 15. A taxpayer files a \nbalance due return on June 1 and plans to make payment on the postponed filing deadline of October \n15. The assessment of tax occurs on June 1, and the IRS issues a notice and demand for payment within\n60 days (i.e., by July 31). The notice informs the taxpayer that interest and penalties will accrue after the\ndue date reflected on the front page of the notice. The taxpayer is concerned that the accountant’s advice\nabout waiting to make a payment until the postponed due date was incorrect, and is worried he or she\nmay face IRS collection action. As a result, the taxpayer may pay the tax earlier than legally required\n(October 15), or may seek additional advice from the accountant and incur additional fees.\nThe IRS sent over a million of these notice and demand letters to taxpayers in California covered by a disaster \nrelief declaration.7 It also sent these notices to taxpayers in Alabama, Arkansas, Florida, Georgia, Indiana, \nMississippi, and Tennessee.8 The IRS included a short paragraph on the back of page four of the notice \nexplaining that the taxpayer may qualify for disaster relief. After receiving complaints from affected taxpayers \nand tax professionals, the IRS later sent out updated notices to clarify that taxpayers covered by disaster \ndeclarations did not have to pay before the postponed due date.9 But the IRS continued to send out notice \nand demand letters for taxpayers whose returns showed a balance due, because it believes the notice is legally \nrequired to protect its ability to administratively collect any unpaid tax.\nUnder IRC § 7508A, the Secretary has the legal authority to postpone issuing a notice and demand for \npayment, but the Secretary has rarely done so.10 We urge the Secretary to routinely postpone notices and \ndemands for payment when postponing filing and payment deadlines (i.e., news releases and notices). \nHowever, because of the large number of federally declared disasters for which the IRS grants relief each year \nand the millions of affected taxpayers,11 we recommend that Congress pass legislation to provide a permanent \nsolution to this problem so that case-by-case exceptions are not required. The proposed recommendation \nwould keep the IRS from mailing notices that lead to taxpayer confusion and anxiety.\n6\t\nSee IRS, IRS Announces Tax Relief for Victims of Severe Winter Storms, Flooding, Landslides, and Mudslides in California, \nhttps://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-winter-storms-flooding-landslides-and-mudslides-\nin-california (last visited Nov. 7, 2023). Seven other states (Alabama, Arkansas, Florida, Georgia, Indiana, Mississippi, and \nTennessee) faced a similar issue with incorrect notice and demand letters. See Erin M. Collins, Disaster Relief: What the IRS \ngiveth, the IRS taketh away. Or so it seems for disaster relief taxpayers until you get to page 4 of the collection notice (Part One), \nNATIONAL TAXPAYER ADVOCATE BLOG (July 11, 2023), https://www.taxpayeradvocate.irs.gov/news/nta-blog-cp-14-collection-notice-\npart-one/; IRS News Release, IR-2023-121, IRS Sends Special Mailing to Taxpayers in Certain Disaster Areas (June 28, 2023), \nhttps://www.irs.gov/newsroom/irs-sends-special-mailing-to-taxpayers-in-certain-disaster-areas.\n7 \nNatalie Campisi, IRS Collection Notices Go Out To 1 Million Taxpayers By Mistake; Disaster-Related Extensions Still Apply, FORBES, \nJuly 14, 2023, https://www.forbes.com/advisor/taxes/california-disaster-tax-relief.\n8 \nSee Erin M. Collins, Disaster Relief: What the IRS giveth, the IRS taketh away. Or so it seems for disaster relief taxpayers until you \nget to page 4 of the collection notice (Part One), NATIONAL TAXPAYER ADVOCATE BLOG (July 11, 2023), https://www.taxpayeradvocate.\nirs.gov/news/nta-blog-cp-14-collection-notice-part-one/.\n9 \nSee Erin M. Collins, Disaster Relief: What the IRS giveth, the IRS taketh away. Or so it seems for disaster relief taxpayers until you \nget to page 4 of the collection notice (Part One), NATIONAL TAXPAYER ADVOCATE BLOG (July 11, 2023), https://www.taxpayeradvocate. \nirs.gov/news/nta-blog-cp-14-collection-notice-part-one/; Erin M. Collins, Disaster Relief: What the IRS giveth, the IRS taketh away. \nOr so it seems for disaster relief taxpayers until you get to page 4 of the collection notice. (Part Two), NATIONAL TAXPAYER ADVOCATE \nBLOG (July 12, 2023), https://www.taxpayeradvocate.irs.gov/news/nta-blog-cp-14-collection-notice-part-two/. See also IRS, IRS \nStatement on California Mailing of Balance Due Notices, https://www.irs.gov/newsroom/irs-statement-on-california-mailing-of-\nbalance-due-notices (last visited Nov. 7, 2023).\n10 \nTreas. Reg. § 301.7508A-1(c)(2)(ii). See, e.g., IRS Notice 2023-71, 2023-44 I.R.B. 1191, Relief for Taxpayers Affected by the \nTerroristic Action in the State of Israel, https://www.irs.gov/pub/irs-drop/n-23-71.pdf; IRS Notice 2020-23, 2020-18 I.R.B. 742, \nUpdate to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic, \nhttps://www.irs.gov/pub/irs-drop/n-20-23.pdf.\n11\t\nSee IRS, Tax Relief in Disaster Situations, https://www.irs.gov/newsroom/tax-relief-in-disaster-situations (last visited Nov. 7, 2023).\n", "133\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nRECOMMENDATION\n•\t\nAmend IRC § 6303(b) to include postponement periods when determining the last date prescribed for\npayment of tax.\n", "134\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #56\nExclude Taxpayers in Specific Circumstances From the \nRequirement to Provide a Social Security Number for Their \nChildren to Claim the Child Tax Credit\nSUMMARY\n•\t\nProblem: In 2017, Congress enacted legislation that prohibits taxpayers from claiming a child for\npurposes of the child tax credit (CTC) if the child does not have a Social Security number (SSN). The\nintent was to ensure that only children who are U.S. citizens could be claimed. However, there are at\nleast three categories of children who are U.S. citizens but do not have SSNs, and the change in law had\nthe unintended effect of preventing families from receiving CTC benefits with respect to these children.\n•\t\nSolution: Allow children who do not have SSNs to be claimed for purposes of the CTC in the limited\ncircumstances described below, provided they meet all other eligibility requirements.\nPRESENT LAW\nThe Tax Cuts and Jobs Act (TCJA) amended IRC § 24 to require a taxpayer claiming the CTC to provide a \nSSN valid for employment for a qualifying child.1\nIRC § 1402(g) exempts members of certain religious faiths from the requirement to pay self-employment \ntax if certain conditions are met. An individual may apply for an exemption from the self-employment tax \nrequirements:\n… if he is a member of a recognized religious sect or division thereof and is an adherent of established \ntenets or teachings of such sect or division by reason of which he is conscientiously opposed to \nacceptance of the benefits of any private or public insurance which makes payments in the event of \ndeath, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, \nmedical care (including the benefits of any insurance system established by the Social Security Act).\nTo claim the exemption, the individual must apply on IRS Form 4029, Application for Exemption From \nSocial Security and Medicare Taxes and Waiver of Benefits.2\nREASONS FOR CHANGE\nThe requirement under IRC § 24 that a qualifying child claimed for the CTC have an SSN valid for \nemployment was intended to prevent a taxpayer whose child is not a U.S. citizen or is not otherwise eligible \nfor an SSN from receiving the CTC. However, the provision is having the unintended effect of disqualifying \nseveral taxpayer populations whose dependents do not have SSNs due to unique circumstances but who \notherwise meet the requirements for the credit. These populations are being denied a valuable tax benefit that \nCongress did not intend to deny them. Affected taxpayers include:\n•\t\nTaxpayers who do not apply for SSNs due to their deeply held religious beliefs, most notably the Amish;\n•\t\nTaxpayers whose adopted children have not yet received SSNs; and\n•\t\nTaxpayers unable to obtain an SSN for a qualifying child because the child was born and died in the\nsame or consecutive tax years.\n1 \nTCJA, Pub. L. No. 115-97, § 11022(a), 131 Stat. 2054, 2073-2074 (2017) (codified at IRC § 24(h)(7)).\n2 \nIRC § 1402(g).\n", "Miscellaneous Recommendations\n135\nNational Taxpayer Advocate 2024 Purple Book \nPrior to the TCJA amendment, IRC § 24 only required a taxpayer claiming a child as a qualifying child for \nthe CTC to provide a taxpayer identification number (TIN) for the child. The IRS provided administrative \nrelief to allow the credit to a taxpayer without a TIN for a qualifying child due to the taxpayer’s deeply \nheld religious beliefs. Specifically, taxpayers whose qualifying children did not have an SSN or other TIN \ndue to the taxpayers’ deeply held religious beliefs were allowed the credit if the taxpayers indicated on their \ntax returns that they have an approved Form 4029 establishing that they had met the requirements under \nIRC § 1402(g).\nIn certain circumstances, the IRS would request additional information from the taxpayer to prove the \nage, relationship, and residence of the child. Further, the language in the CTC prior to the TCJA change \npermitted the IRS to allow the credit for taxpayers whose children only had Adoption Taxpayer Identification \nNumbers (ATINs), which are TINs issued for use while waiting to receive SSNs for the adopted children. \nNow, the IRS is no longer providing administrative relief to allow the CTC if a qualifying child lacks an \nSSN, unless the taxpayer’s child was born and died in the same or consecutive tax years.3 This may violate the \nReligious Freedom Restoration Act.4\nThe National Taxpayer Advocate believes that the affected taxpayer populations are being treated unjustly \nbecause the TCJA language did not provide an exception to the SSN requirement for qualifying children for \nthese specific groups, thereby denying them the CTC to which they are otherwise entitled. Moreover, the IRS \nis now applying the law inconsistently by allowing an exception for children who were born and died in the \nsame or consecutive tax years while not allowing an exception for similar categories of children.\nRECOMMENDATION\n•\t\nAmend IRC § 24(h)(7) to allow a taxpayer to claim the CTC with respect to a qualifying child without\nan SSN if the taxpayer meets all other eligibility requirements for the credit and if the taxpayer:\n•\t\nIs a member of a recognized religious group and meets the requirements under IRC § 1402(g);\n•\t\nAdopted a child (or has a child lawfully placed with the taxpayer for adoption) and provides an\nATIN for the qualifying child; or\n•\t\nHad a child that was born and died in the same or consecutive tax years.\n3 \nThe IRS Office of Chief Counsel has opined that the IRS is legally prohibited from allowing the CTC with respect to a child who \nlacks an SSN because of religious or conscience-based objections. See IRS Tech. Adv. Mem. PMTA-2019-02 (Mar. 29, 2019), \nhttps://www.irs.gov/pub/lanoa/pmta-2019-02.pdf.\n4\t\nSee The Tax Filing Season: Hearing Before the H. Subcomm. on Gov’t Oversight of the H. Comm. on Ways and Means, \n116th Cong. 22-27 (2019) (testimony of Nina E. Olson, then the National Taxpayer Advocate); National Taxpayer Advocate Fiscal Year \n2020 Objectives Report to Congress 48 (Area of Focus: TAS Will Urge the IRS to Reconsider Its Position on the Application of the \nReligious Freedom Restoration Act to the Social Security Requirement Under IRC § 24(h)(7), Which Has the Effect of Denying Child \nTax Credit Benefits to the Amish and Certain Other Religious Groups), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2020/08/JRC20_Volume1_AOF_02.pdf; Nina E. Olson, The IRS’s Position on the Application of the Religious Freedom \nRestoration Act to the Social Security Requirement Under Internal Revenue Code § 24(h)(7) Has the Effect of Denying Child \nTax Credit Benefits to the Amish and Certain Other Religious Groups, NATIONAL TAXPAYER ADVOCATE BLOG (Feb. 26, 2023), \nhttps://www.taxpayeradvocate.irs.gov/news/ntablog-the-irss-position-on-the-application-of-the-religious-freedom-restoration-\nact-to-the-social-security-requirement.\n", "136\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #57\nClarify Whether Dependents Are Required to Have Taxpayer \nIdentification Numbers for Purposes of the Credit for \nOther Dependents\nSUMMARY\n•\t\nProblem: As part of the Tax Cuts and Jobs Act (TCJA), Congress authorized taxpayers to claim a tax\ncredit for “dependents” who do not meet the more stringent requirements of a “qualifying child.”\nCongress did not require that the dependents have taxpayer identification numbers (TINs), but the IRS\nhas imposed this requirement. This IRS-imposed requirement has rendered hundreds of thousands of\notherwise qualifying “dependents” ineligible for credit claims.\n•\t\nSolution: Clarify whether a dependent is required to have a TIN to qualify a taxpayer to claim the\nCredit for Other Dependents (ODC).\nPRESENT LAW\nIRC § 24 authorizes a Child Tax Credit (CTC) of up to $2,000 per “qualifying child,” of which up to \n$1,400 is refundable.1 The TCJA added a new provision to IRC § 24 that allows a nonrefundable credit \nof $500 for each “dependent” who is not a “qualifying child.”2 This nonrefundable credit is referred to as \nthe ODC.3\nIRC § 24(e) provides that a “qualifying child” must have a TIN to be claimed under this section. \nIRC § 24(h)(7) further provides that, through 2025, the qualifying child’s TIN must be a Social Security \nnumber (SSN) valid for employment in the United States.\nUnder IRC § 24(h)(4), the ODC is available for a “dependent of the taxpayer (as defined in section 152).” \nThere is no requirement in IRC § 152 that an individual must have a TIN (either an SSN or an individual \ntaxpayer identification number) to be a “dependent.” IRC § 24(h)(4)(C) specifically provides that where a \nqualifying child’s lack of an SSN prevents a taxpayer from claiming the CTC for that child, the taxpayer may \nreceive the ODC for that child.\nREASONS FOR CHANGE\nDespite the absence of a TIN requirement in the statute, the IRS has taken the position that a dependent \nmust have a TIN to be claimed for purposes of the ODC.4 The IRS has used its summary assessment \n1\t\nFor tax year 2021, the American Rescue Plan Act made this credit fully refundable for certain taxpayers and increased the credit \nto $3,000 for children under 18 and to $3,600 for children under six. Pub. L. No. 117-2, § 9611, 135 Stat. 4, 359-376 (2021).\n2 \nTCJA, Pub. L. 115-97, § 11022, 131 Stat. 2054, 2073 (2017), adding IRC § 24(h)(4) (applicable to taxable years beginning after \nDec. 31, 2017, and before Jan. 1, 2026).\n3 \nIRC § 24(h)(4).\n4\t\nSee, e.g., IRS, Form 1040 (and 1040-SR) Instructions 18-19 (Jan. 2023), https://www.irs.gov/pub/irs-pdf/i1040gi.pdf; IRS, 2022 \nInstructions for Schedule 8812, at 2 (Nov. 2022), https://www.irs.gov/pub/irs-pdf/i1040s8.pdf.\n", "137\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nauthority to disallow the ODC claimed by nearly 87,000 taxpayers on their 2021 returns because their \ndependents did not have TINs.5\nIn response to an inquiry from TAS, the IRS Office of Chief Counsel explained its legal rationale as follows: \n[I]n order to avoid treating dependents for whom a taxpayer may claim a credit under section\n24(h)(4)(A) [i.e., the ODC] inconsistently, section 24(e)(1) [which imposes a TIN requirement for\nclaiming a “qualifying child” for a credit under section 24] should be interpreted as applying to all\ndependents for whom a taxpayer claims a credit under section 24(h)(4)(A), not only a qualifying child\ndescribed in section 24(h)(4)(C) [i.e., a “qualifying child” who lacks the SSN required by section\n24(h)(7)].6\nIt is a basic canon of statutory construction that the plain language of a statute controls, absent a clearly \nexpressed legislative intent to the contrary.7 Here, there is no statutory requirement that a dependent have a \nTIN to be claimed for the ODC. The IRS Office of Chief Counsel has imposed the requirement on its own, \nperhaps to deter fraudulent claims.\nThe TCJA legislative history suggests Congress considered a TIN requirement and did not adopt it. The \nHouse version of the TCJA included a requirement that a dependent have a TIN for purposes of the ODC, \nbut the subsequent Senate version of the TCJA did not. The enacted bill followed the Senate approach.8 It is \npossible that a drafting error was made, but if so, Congress – not the IRS – should correct it.9\nTo resolve the inconsistency between the absence of a TIN requirement in the ODC statute and the IRS’s \ndecision to impose the requirement on its own, the National Taxpayer Advocate recommends that Congress \nclarify its intent.\nRECOMMENDATION\n•\t\nClarify whether a dependent with respect to whom a taxpayer claims the ODC under IRC § 24(h)(4) is\nrequired to have a TIN.\n5 \nWe presume the IRS exercised its summary assessment authority in reliance on IRC § 6213(g)(2)(I), which includes in the definition \nof “mathematical or clerical error” “an omission of a correct TIN required under section 24(e) (relating to child tax credit) to be \nincluded on a return.” For tax year (TY) 2021, nearly 87,000 taxpayers were issued summary assessment notices, removing 80,220 \ndependents with respect to whom the ODC had been claimed because the dependents had invalid or missing TINs. The nearly \n87,000 taxpayers include both primary and secondary taxpayers on married filing joint returns and correspond to 59,544 tax \nreturns. IRS, Compliance Data Warehouse, Individual Returns Transaction File Form 1040 and Entity tables, Tax Year (TY) 2021, \nreturns posted by cycle 202339. If $500 of ODC was claimed with respect to each dependent, then the total amount of disallowed \nODC would be about $40 million (i.e., 80,220 multiplied by $500).\n6 \nEmail communication from the Office of Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) to TAS \nManagement & Program Analyst (Dec. 19, 2019) (on file with TAS). The email does not contain any references or citations to any \nlegal authority for this position.\n7 \nSee, e.g., Consumer Prod. Safety Comm’n v. GTE Sylvania, Inc., 447 U.S. 102, 108 (1980) (“We begin with the familiar canon of \nstatutory construction that the starting point for interpreting a statute is the language of the statute itself. Absent a clearly \nexpressed legislative intention to the contrary, that language must ordinarily be regarded as conclusive.”); Connecticut Nat’l Bank v. \nGermain, 503 U.S. 245, 254 (1992) (“[W]hen the words of a statute are unambiguous, then, this first canon is also the last: ‘judicial \ninquiry is complete.’”).\n8 \nSee H.R. REP. NO. 115-466, at 225-227 (2017) (Conf. Rep.), https://www.congress.gov/115/crpt/hrpt466/CRPT-115hrpt466.pdf.\n9 \nA technical correction was proposed but was not enacted into law. See STAFF OF J. COMM. ON TAX’N, 115TH CONG., TECHNICAL \nEXPLANATION OF THE HOUSE WAYS AND MEANS COMMITTEE CHAIRMAN’S DISCUSSION DRAFT OF THE “TAX TECHNICAL AND CLERICAL \nCORRECTIONS ACT” 5, JCX-1-19 (J. Comm. Print 2019), https://www.jct.gov/publications.html?func=startdown&id=5154.\n", "138\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #58\nAllow Members of Certain Religious Sects That Do Not \nParticipate in Social Security and Medicare to Obtain \nEmployment Tax Refunds\nSUMMARY\n•\t\nProblem: Members of certain religious sects, most notably the Amish, do not accept Social Security or\nMedicare benefits, and the law consequently exempts them from the requirement to pay Social Security\nand Medicare taxes if their employers are members of the same religious sect. However, the exemption\ndoes not apply if they work for employers that are not members of the same religious sect. These\nconflicting outcomes burden affected individuals who work for non-sect employers, as they are required\nto pay Social Security and Medicare taxes for benefits they will neither claim nor receive.\n•\t\nSolution: Allow members of recognized religious sects who work for employers that are not members of\nsuch sects to claim a refund or credit for employment taxes paid.\nPRESENT LAW\nIRC § 3101 imposes a tax on wages paid to employees to fund old-age, survivors, and disability insurance \n(Social Security) and hospital insurance (Medicare) pursuant to the Federal Insurance Contributions Act \n(FICA).1 FICA tax is paid half by the employer and half by the employee.\nIRC § 1401 imposes a comparable tax on self-employed individuals pursuant to the Self-Employment \nContributions Act (SECA). SECA tax is paid in full by the self-employed individual.\nMembers of the Amish community sought exclusions from these taxes because the tenets of their religion \nprohibit them from accepting social insurance benefits. In response, Congress enacted IRC § 1402(g), which \nexempts self-employed individuals who are members of certain religious faiths from the requirement to pay \nSECA tax. An individual may apply for an exemption from SECA tax by filing IRS Form 4029, Application \nfor Exemption From Social Security and Medicare Taxes and Waiver of Benefits,\n… if he is a member of a recognized religious sect or division thereof and is an adherent of established \ntenets or teachings of such sect or division by reason of which he is conscientiously opposed to \nacceptance of the benefits of any private or public insurance which makes payments in the event of \ndeath, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, \nmedical care (including the benefits of any insurance system established by the Social Security Act).\nCongress subsequently enacted IRC § 3127 to exempt employers from paying their portion of FICA tax \nunder IRC § 3111, provided that both the employer and the employee are members of the same recognized \nreligious sect, both the employer and the employee are adherents of established tenets or teachings of the sect, \n1 \nUnder IRC § 3101, a tax of 6.2 percent is imposed on employee wages to fund old-age, survivors and disability insurance, and a \ntax of 1.45 percent is imposed to fund hospital insurance. In certain circumstances, employee wages are subject to an additional \n0.9 percent tax to further fund hospital insurance (Additional Medicare Tax). Employers are generally required to withhold FICA \ntaxes from their employees’ wages under IRC § 3102(a).\n", "139\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nand both the employer and employee file and receive approval for exemption from their respective portions of \nFICA tax.2 The employer and employee must each receive approval by filing IRS Form 4029.3\nIRC § 6413(b) requires the IRS to refund any overpayment of a taxpayer’s FICA tax.\nREASONS FOR CHANGE\nThe exemptions under IRC §§ 1402(g) and 3127 do not extend to members of recognized religious sects who \nwork for employers that are not members of the same or any religious sect. Members of these sects pay for \nSocial Security and Medicare benefits that their religious beliefs prohibit them from accepting. The National \nTaxpayer Advocate believes this result is inequitable. The rationale for exempting self-employed Amish \nworkers and Amish employees of Amish employers, as the law provides, applies equally to Amish employees \nwho work for non-Amish employers.4\nThis inequity can be resolved by amending IRC § 6413 to allow employees who are members of a recognized \nreligious group and work for an employer who is not a member of the same recognized religious group to file \na refund claim for their portion of remitted FICA tax. Amish leaders have expressed a preference for allowing \nAmish employees of non-Amish employers to recover the employee’s portion of the FICA tax through a \nrefund claim, rather than by exempting the employee from paying the FICA tax, to avoid imposing an \nadditional recordkeeping burden on employers and thereby potentially deter employers from hiring them.5\nRECOMMENDATION\n•\t\nAmend IRC § 6413 to allow employees who meet the definition of “a member of a recognized religious\nsect or division thereof” in IRC § 1402(g) to claim a credit or refund of the employee’s portion of FICA\ntaxes withheld from their wages.6\n2 \nIRC § 3127 establishes the requirements for employers and employees who are members and adherents of the same recognized \nreligious sect to be exempt from their respective FICA tax obligations as required under IRC §§ 3101 and 3111. If the employer is a \npartnership, all partners of that partnership must be members of and adhere to the tenets of the same recognized religious sect. \nAll partners of the partnership must apply and be approved individually for the exemption. Treas. Reg. § 31.3127-1(a).\n3 \nFor more information regarding the Form 4029 exemption application for members of recognized religious sects, see IRS, Pub. 517, \nSocial Security and Other Information for Members of the Clergy and Religious Workers (Mar. 2022), https://www.irs.gov/pub/\nirs-pdf/p517.pdf.\n4 \nIRC § 1402(g). The discussion in this legislative recommendation applies to any member of a recognized religious sect or division \nthereof as described in IRC § 1402(g). Historically, the Amish and the Mennonites have been the religious groups that have utilized \nthis provision.\n5 \nMeeting between TAS and Amish leaders (Aug. 16, 2019). If this recommendation is enacted, an employer who is not a qualifying \nmember of a recognized religious sect would remain liable for his or her portion of the FICA tax pursuant to IRC § 3111.\n6 \nFor legislative language generally consistent with this recommendation, see Religious Exemptions for Social Security and \nHealthcare Taxes Act, H.R. 6183, 117th Cong. § 2 (2021).\n", "140\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #59\nRemove the Requirement That Written Receipts Acknowledging \nCharitable Contributions Must Be Contemporaneous\nSUMMARY\n•\t Problem: To claim certain types of charitable contributions, a taxpayer must obtain a contemporaneous \nwritten acknowledgment from the donee organization within a short time after making the \ncontribution. The timing requirement is strict, with no exceptions. Taxpayers who do not obtain \nthe written acknowledgment by the due date are not eligible for the deduction, even if they made the \ncontribution and can otherwise substantiate it.\n•\t Solution: Eliminate the requirement that the written acknowledgment must be “contemporaneous.”\nPRESENT LAW\nIRC § 170(a) authorizes deductions for charitable contributions made in a taxable year, but deductions for \nsome types of contributions are disallowed unless taxpayers substantiate them with a contemporaneous written \nacknowledgment from the donee organization that includes specific information. For the acknowledgment to \nbe “contemporaneous,” the donee must provide it to the taxpayer by a set deadline. If the acknowledgment is \nsent late or if a timely but defective acknowledgment is not supplemented with needed information until after \nthe deadline, the taxpayer cannot take the deduction, regardless of whether the taxpayer otherwise qualifies \nfor it.1\nIRC § 170(f)(8)(A) disallows charitable contribution deductions of $250 or more unless the taxpayer \nsubstantiates the contributions with a contemporaneous written acknowledgment from the donee \norganization. Under IRC § 170(f)(8)(C), to be “contemporaneous,” the acknowledgment must be received \non or before the earlier of the date on which the tax return is filed or the date on which the tax return is due \n(including extensions).\nUnder IRC § 170(f)(8)(B), the acknowledgment must include the following information:\n(i)\t \u0007\nThe amount of cash and a description (but not value) of any property other than cash contributed.\n(ii)\t \u0007\nWhether the donee organization provided any goods or services in consideration, in whole or in \npart, for any property described in clause (i).\n(iii)\t\u0007\nA description and good-faith estimate of the value of any goods or services referred to in clause (ii) \nor, if such goods or services consist solely of intangible religious benefits, a statement to that effect.\n“Contemporaneous” timing requirements are also found in IRC § 170(f)(12), relating to contributions of \nvehicles, and IRC § 170(f)(18), relating to contributions to donor advised funds.\nREASONS FOR CHANGE\nStrict contemporaneous timing requirements harm taxpayers and tax-exempt organizations that make a \ntechnical mistake in their written acknowledgment or that provide some necessary information only after the \nstatutory deadline has passed.\n1\t\nSee, e.g., Albrecht v. Comm’r, T.C. Memo. 2022-53, n.4 (where a timely obtained written acknowledgment was found insufficient to \nmeet the content requirements for substantiation under IRC § 170(f)(8)(B), the court could not consider additional documentation \nprovided after the contemporaneous recordkeeping deadline that supplied the missing information).\n", "141\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nExample: Assume a taxpayer contributes over $250 to a school’s Parent Teacher Association (PTA). \nShe receives an acknowledgment letter from the PTA thanking her for the donation and stating the \namount, but the letter fails to state that no goods or services were provided in consideration for the \ndonation. Even if she receives a supplemental acknowledgment from the PTA one day after the statutory \ndeadline in IRC § 170(f)(8)(C), confirming that no goods or services were provided, and she provides \nthis additional documentation to the IRS, she will be ineligible for the charitable deduction. If she \nwere to contest this outcome in the Tax Court, the judge would not have the discretion to allow the \ndeduction, even if the evidence conclusively showed the contribution was made and no goods or services \nwere provided in exchange.2\nIn another context, Congress has acknowledged that a “contemporaneous” recordkeeping requirement was \noverly burdensome on taxpayers. In 1984, Congress added a contemporaneous recordkeeping requirement \nin IRC § 274(d) (requiring contemporaneous substantiation of certain expenses, including the business \nuse of vehicles) due to concern about significant overstatements of deductions. Yet by 1985, it concluded \nthat the contemporaneous recordkeeping requirement “sweeps too broadly and generally imposes excessive \nrecordkeeping burdens on many taxpayers.”3 Congress repealed the “contemporaneous” requirement while \nkeeping rules on the content of the information that must be substantiated.4 IRC § 274(d) requires a taxpayer \nto substantiate a claimed expense by adequate records or by sufficient evidence corroborating the taxpayer’s \nown statement establishing the amount, time, place, and business purpose of the expense.\nRemoving the “contemporaneous” component of the written acknowledgment requirements in IRC § 170 \nwould still require taxpayers to provide sufficient evidence to substantiate their deductions, but it would \nreduce taxpayer burden and give the IRS and courts common sense flexibility in administering the law.\nRECOMMENDATIONS\n•\t\nRemove the “contemporaneous” component from the written acknowledgment requirements in\nIRC § 170(f)(8), (f)(12), and (f)(18).5\n•\t\nRemove IRC § 170(f)(8)(C).\n2\t\nSee, e.g., Durden v. Comm’r, T.C. Memo. 2012-140.\n3 \nS. REP. NO. 99-23 (1985); H.R. REP. NO. 99-34 (1985).\n4 \nPub. L. No. 99-44, § 1, 99 Stat. 77 (1985).\n5 \nConforming changes may be required in IRC §§ 2522 and 6720.\n", "142\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #60\nEstablish a Uniform Standard Mileage Deduction Rate for All \nPurposes\nSUMMARY\n•\t\nProblem: The IRC authorizes taxpayers to deduct the costs of operating an automobile for several\npurposes. In combination with administrative guidance, however, it authorizes different standard\nmileage rates for each purpose. This is complicated and confusing to taxpayers, tax professionals, and\nIRS employees alike.\n•\t\nSolution: Establish a uniform mileage deduction rate for all purposes.\nPRESENT LAW\nThere are currently three different standard mileage deduction rates: one for business miles, one for charitable \nmiles, and a third for medical transportation and military relocation miles. The rate for charitable miles is \nfixed by the IRC. The mileage rates for other purposes are not fixed by the IRC. Instead, the IRS generally \nadjusts the mileage rates annually.1 Revenue Procedure 2019-46 states that the IRS will adjust the mileage \nrates in an annual notice.2\n•\t\nBusiness Miles: IRC § 162 authorizes a deduction for the ordinary and necessary expenses a taxpayer\npays or incurs during the taxable year, including the costs of operating an automobile used in the\nbusiness. In 2023, the mileage deduction for business purposes was 65.5 cents per mile.3\n•\t\nCharitable Miles: IRC § 170 authorizes a deduction for the use of an automobile in providing free\nservices to a charitable organization. IRC § 170(i) sets the mileage deduction for providing free\nservices to a charitable organization at 14 cents per mile. This amount was set in 1998, was not\nindexed for inflation, and has not been changed since that time.4\n•\t\nMedical and Military Moving Miles: Deductions for the costs of operating an automobile are\ncurrently permitted for transport to medical care (see IRC § 213) and for military moving purposes\n(see IRC § 217). In 2023, the standard mileage rate for these purposes was 22 cents per mile.5\nThe IRS sets the standard mileage rate for business purposes by adding the fixed and variable costs of \noperating a motor vehicle. It sets the standard mileage rate for medical transportation and military relocation \nautomobile expenses based solely on variable costs.6 Taxpayers have the option to calculate the actual costs of \noperating a vehicle in lieu of claiming the standard mileage allowance.7\n1\t\nSee IRC § 62; Treas. Reg. §§ 1.62-2, 1.274-5.\n2 \n2019-49 I.R.B. 1301.\n3 \nIRS, News Release IR-2022-234, IRS Issues Standard Mileage Rates for 2023; Business Use Increases 3 Cents Per Mile (Dec. 29, \n2022), https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2023-business-use-increases-3-cents-per-mile.\n4 \nIRC § 170(i); Taxpayer Relief Act of 1997, Pub. L. No. 105-34, § 973, 111 Stat. 788, 898 (1997).\n5 \nIRS, News Release IR-2022-234, IRS Issues Standard Mileage Rates for 2023; Business Use Increases 3 Cents Per Mile (Dec. 29, \n2022), https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2023-business-use-increases-3-cents-per-mile.\n6\t\nId.\n7 \nId.\n", "143\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nREASONS FOR CHANGE\nThe IRC provides or authorizes different mileage rates for different purposes. The costs of operating a motor \nvehicle are the same regardless of whether the vehicle is used for business, charitable, medical, or military \nmoving purposes. The use of different rates causes confusion for taxpayers, tax professionals, and IRS \nemployees. For example, someone may know the deduction rate for one purpose and, not realizing there are \ndifferent rates, erroneously apply that rate for another purpose. Indeed, some civic minded self-employed \nindividuals may claim mileage deductions for both business and charitable purposes on the same tax return. \nNot only do multiple rates cause confusion, but if a taxpayer uses the wrong rate, even inadvertently, he or she \nmay be subject to a tax adjustment, penalties, and interest charges. This undermines public confidence in the \nfairness of the tax system. If a motor vehicle on average costs a certain amount to operate, that mileage rate \nshould apply across the board.\nAdditionally, the National Taxpayer Advocate notes that the 14-cent standard mileage rate for charitable miles \nestablished in 1998 does not reflect the current costs of automobile usage. Mileage rates should be indexed \nfor inflation.\nRECOMMENDATIONS\n•\t\nEstablish a uniform standard mileage deduction rate for business, charitable, medical, and military\nmoving expenses, harmonizing IRC §§ 162, 170(i), 213, and 217.8\n•\t\nIndex the standard mileage deduction rate for inflation.\n8 \nUnder current law, taxpayers claiming a deduction at the standard business mileage rate must reduce the basis of their vehicle by \nthe amount attributable to depreciation. See IRC § 1016(a)(2); Rev. Proc. 2019-46, 2019-49 I.R.B. 1301. Similar basis reductions \nare not required for deductions relating to the use of a vehicle for charitable, medical, or military moving purposes. If Congress \nestablishes a uniform mileage rate, it may wish to consider whether any corresponding changes to the basis adjustment rules would \nbe appropriate.\n", "144\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #61\nEliminate the Marriage Penalty for Nonresident Aliens Who \nOtherwise Qualify for the Premium Tax Credit\nSUMMARY\n•\t Problem: Nonresident aliens who are lawfully present in the United States are eligible to receive the \nPremium Tax Credit (PTC) to subsidize the cost of health insurance. Due to a possible glitch in \ndrafting the law, however, a lawfully present nonresident alien who is married to another nonresident \nalien is barred from receiving the PTC. This creates a “marriage penalty” that may prevent affected \npersons from obtaining health insurance, thereby undermining the purpose of the PTC.\n•\t Solution: Revise the PTC eligibility requirements to remove the marriage penalty for nonresident aliens \nwho are lawfully present in the United States.\nPRESENT LAW\nTo be eligible to enroll in health coverage through the Health Insurance Marketplace (Marketplace), an \nindividual must live in the United States; be a U.S. citizen, a U.S. national, or a lawfully present person;1 and \nnot be incarcerated.2\nIRC § 36B authorizes the PTC, a refundable credit that subsidizes the cost of eligible individuals’ and families’ \npremiums for qualified health insurance purchased through the Marketplace for one or more months. \nEligibility for the PTC depends on several factors, including household income based on family size; eligibility \nfor affordable coverage through an employer-sponsored plan that provides minimum value; eligibility to enroll \nin government-provided health coverage like Medicare, Medicaid, or TRICARE; and whether the individual \ncan be claimed as a dependent by another person.\nIRC § 36B(c)(1)(C) provides that if a taxpayer is married at the close of the taxable year, the taxpayer may \nnot claim the PTC unless the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.3 \nIRC § 6013(a)(1) prohibits married taxpayers from filing a joint return “if either the husband or wife at any \ntime during the taxable year is a nonresident alien.” Under IRC § 6013(g), a nonresident alien who is married \nto a U.S. citizen or resident can choose to be treated as a resident, and IRC § 6015(h) allows the spouses to \nfile a joint return. If both spouses are nonresident aliens, however, they are barred from filing a joint return \nand therefore barred from eligibility for the PTC.\nREASONS FOR CHANGE\nThe interaction of the above rules leads to an anomalous result that probably was not intended. Nonresident \naliens who are lawfully present in the United States may be eligible for the PTC health insurance subsidy if \nthey are not married, but if they are married to another nonresident alien, they are barred from receiving the \nPTC – a severe and unwarranted “marriage penalty.” Taxpayers whose income levels qualify them for the PTC \nbut cannot receive it are far less likely to be covered by health insurance, reducing their access to medical care.\n1 \nFor a list of the immigration statuses that are considered “lawfully present,” see Immigration Status and the Marketplace, \nHEALTHCARE.GOV, https://www.healthcare.gov/immigrants/immigration-status/ (last visited Nov. 1, 2023). See also 45 C.F.R. \n§§ 152.2, 152.20.\n2 \n42 U.S.C. § 18032(f).\n3 \nExceptions apply for victims of domestic abuse and spousal abandonment. See Treas. Reg. § 1.36B-2(b)(2)(ii); IRC § 7703(b).\n", "Miscellaneous Recommendations\n145\nNational Taxpayer Advocate 2024 Purple Book \nRECOMMENDATION\n•\t\nAmend IRC § 36B(c)(1)(C) to eliminate the joint filing requirement for a nonresident alien who is\nmarried to another nonresident alien at the end of the taxable year.\n", "146\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #62\nEncourage and Authorize Independent Contractors and Service \nRecipients to Enter Into Voluntary Withholding Agreements\nSUMMARY\n•\t\nProblem: Independent contractors are not subject to wage withholding. Instead, they are required\nto pay their taxes on their own. Many do not. If the IRS audits them or otherwise detects their\nnoncompliance, they become liable for unpaid tax, penalties, and interest charges. If the IRS does not\ndetect their noncompliance, federal revenue collection is impaired.\n•\t\nSolution: Encourage independent contractors and businesses to enter into withholding agreements.\nPRESENT LAW\nIRC Chapter 24, Collection of Income Tax at Source on Wages, provides for required withholding of taxes \non wages paid to employees, certain gambling winnings, certain pensions and annuities, amounts subject \nto backup withholding, and certain other payments. In addition, IRC § 3402(p) provides for voluntary \nwithholding at the option of the income recipient on certain payments such as Social Security benefits, \nunemployment benefits, and certain other benefits.1 IRC § 3402(p)(3) authorizes the Secretary to promulgate \nregulations to provide for withholding from any payment that does not constitute wages if the Secretary finds \nwithholding would be appropriate and the payor and recipient of the payment agree to such withholding.2\nAlthough the Secretary may issue guidance by publication in the Internal Revenue Bulletin describing \npayments for which withholding under a voluntary agreement would be appropriate,3 the only such guidance \nissued to date is Notice 2013-77, dealing with dividends and other distributions by Alaska \nNative Corporations.4\nIRC § 6654(a) generally imposes a penalty for failure to pay sufficient estimated tax during the year, \ncomputed by applying (i) the underpayment rate established under IRC § 6621, (ii) to the underpayment, \n(iii) for the period of the underpayment.\nREASONS FOR CHANGE\nUnlike employees, whose wage payments are subject to federal income tax withholding, independent \ncontractors are generally responsible for paying their own income taxes. Independent contractors generally \nmust make four estimated tax payments during the year. However, many independent contractors fail to \nmake estimated tax payments for a variety of reasons and therefore face penalties under IRC § 6654. In \naddition, some do not save enough funds to pay their taxes at the end of the year. As a result, they face \nadditional penalties and interest charges, and they may face IRS collection action, including liens and levies.\n1 \nIRC §§ 3402(p)(1)(C), (p)(2).\n2 \nIRC § 3402(p)(3) authorizes the promulgation of regulations for withholding from (i) an employee’s remuneration for services that \ndo not constitute wages and (ii) any other agreed-upon source that the Secretary finds appropriate. The Secretary must find \nthe withholding would be appropriate “under the provisions of [IRC Chapter 24, Collection of Income Tax at Source on Wages].” \nPayments made when a voluntary withholding agreement is in effect are treated as if they are wages paid by an employer to an \nemployee for purposes of the income tax withholding provisions and related procedural provisions of subtitle F of the IRC.\n3 \nSee Treas. Reg. § 31.3402(p)-1(c).\n4 \nIRS Notice 2013-77, 2013-50 I.R.B. 632, Voluntary Withholding on Dividends and Other Distributions by Alaska Native Corporations, \nhttps://www.irs.gov/pub/irs-drop/n-13-77.pdf.\n", "Miscellaneous Recommendations\n147\nNational Taxpayer Advocate 2024 Purple Book \nThe absence of withholding on payments to independent contractors also has a negative impact on revenue \ncollection. IRS National Research Program studies show that tax compliance is substantially lower among \nworkers whose income taxes are not withheld.5\nThis problem may be increasing as more workers are working in the so-called “gig economy.” As of 2022, \nthere were over 57 million U.S. workers participating in the gig economy.6 To reduce the risk they will not \nsave enough money to pay their taxes, some independent contractors would prefer that taxes be withheld \nthroughout the year, as they are for employees. There is a legitimate debate about the circumstances under \nwhich withholding should be required. However, the National Taxpayer Advocate believes the law should \nencourage workers and businesses to enter into voluntary withholding agreements when both parties wish to \ndo so.\nFor many businesses, withholding on payments to independent contractors will not impose an additional \nburden. In addition to paying independent contractors, most large companies have full-time employees, such \nas administrative staff, so they already have procedures in place to withhold. We understand certain businesses \nmay be reluctant to withhold due to concerns that the IRS may cite the existence of withholding agreements \nto challenge underlying worker classification arrangements. Although the existence of a withholding \nagreement is generally not a factor the IRS considers when determining whether a worker should be classified \nas an employee or independent contractor, clarifying this point in the law will provide both businesses and \nindependent contractors with reassurance that entering into a voluntary withholding agreement will not affect \ntheir classification.7\nRECOMMENDATION\n•\t Amend IRC § 3402(p) to clarify that when voluntary withholding agreements are entered into by \nparties for the withholding of income tax and these parties do not treat themselves as engaged in an \nemployer-employee relationship, the IRS may not consider the existence of such agreements as a factor \nwhen challenging worker classification arrangements.8\n5 \nSee IRS, Pub. 1415, Research Analysis and Applied Statistics Federal Tax Compliance Research: Tax Gap Estimates for Tax Years \n2014-2016 (Aug. 2022), https://www.irs.gov/pub/irs-pdf/p1415.pdf.\n6\t\nGig Economy in the U.S. – Statistics & Facts, STATISTA (Sept. 30, 2022), https://www.statista.com/topics/4891/gig-economy-in-the-us/.\n7 \nSee Treas. Reg. § 31.3121(d)–1(c); Rev. Rul. 87-41, 1987-1 C.B. 296; Internal Revenue Manual 4.23.5.7.1, Control Test (Dec. 10, 2013), \nhttps://www.irs.gov/irm/part4/irm_04-023-005r.\n8 \nFor legislative language generally consistent with this recommendation, see Small Business Owners’ Tax Simplification Act of 2017, \nH.R. 3717, 115th Cong. § 9 (2017).\n", "148\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #63\nRequire the IRS to Specify the Information Needed in \nThird-Party Contact Notices\nSUMMARY\n•\t\nProblem: The IRS may contact third parties to obtain information or documentation relating to\ntaxpayers. Recognizing that third-party contacts “may have a chilling effect on the taxpayer’s business\nand could damage the taxpayer’s reputation in the community,” Congress has required the IRS to\nprovide advance notice to affected taxpayers. However, the IRS sometimes does not tell the taxpayer\nwhat information it is seeking or give the taxpayer a reasonable opportunity to provide the information\nso that it can avoid a third-party contact.\n•\t\nSolution: Require the IRS to provide taxpayers with a tailored notice that identifies the specific\ninformation it plans to request from a third party. Before the IRS seeks such information from a\nthird party, it should give taxpayers a reasonable period of time to respond to the notice, including by\nproviding the requested information, unless advance notice would jeopardize the collection of tax or\nanother statutory exception applies.\nPRESENT LAW\nIRC § 7602(c)(1) generally requires the IRS to give taxpayers notice before contacting third parties (e.g., \nbanks, employers, employees, vendors, customers, friends, and neighbors) to request information about \nthem. The IRS may provide this third-party contact (TPC) notice only if it intends to make a TPC during \nthe period specified in the notice, which may not exceed one year. Generally, the IRS must send the notice at \nleast 45 days before making the TPC.\nIRC § 7602(c)(3) waives the TPC notice requirement if (i) the taxpayer has authorized the contact; (ii) the \nIRS determines for good cause that notice would jeopardize the IRS’s tax collection efforts or may involve \nreprisal against any person; or (iii) the contact is made in connection with a criminal investigation. No law \nexpressly requires the IRS to let the taxpayer know what specific information it needs (or needs to verify) \nbefore contacting third parties.\nREASONS FOR CHANGE\nThe TPC notice requirement was enacted as part of the IRS Restructuring and Reform Act of 1998 (RRA 98). \n \nThe Senate report accompanying the bill explained that “taxpayers should have the opportunity to resolve \nissues and volunteer information before the IRS contacts third parties.”1 The House-Senate conference report \naccompanying RRA 98 stated that “in general” the TPC notice “will be provided as part of an existing IRS \nnotice.”2 Based on the conference report language, the IRS implemented the TPC notice requirement by \nincluding generic language in Publication 1, Your Rights as a Taxpayer, which the IRS sends to taxpayers in a \nvariety of circumstances, whether or not it plans to make a TPC.3\n1\t\nS. REP. NO. 105-174, at 77 (1998).\n2\t\nH.R. REP. NO. 105-599, at 277 (1998) (Conf. Rep.).\n3 \nIRS, Pub. 1, Your Rights as a Taxpayer (Sept. 2017), https://www.irs.gov/pub/irs-pdf/p1.pdf. Under the heading “Potential Third \nParty Contacts,” Pub. 1 states, in part: “[W]e sometimes talk with other persons if we need information that you have been unable to \nprovide or to verify information we have received.”\n", "Miscellaneous Recommendations\n149\nNational Taxpayer Advocate 2024 Purple Book \nWhen Congress enacted the Taxpayer First Act (TFA), it rejected the generic approach of including the TPC \nlanguage in Publication 1. The TFA amended IRC § 7602(c) to require the IRS to send the TPC notice only \nwhen it intends to make a TPC and to send the TPC notice at least 45 days before making the contact.4 In \nexplaining the change, the House report accompanying the TFA quoted testimony from a former IRS official, \nwho said the then-existing TPC notice requirement was “useless and does not effectively apprise taxpayers that \nsuch contact will be made, to whom it will be made, or that the taxpayer can request a third party contact \nreport from the IRS.”5 The House report said TPCs “may have a chilling effect on the taxpayer’s business and \ncould damage the taxpayer’s reputation in the community.” It also said the change would “provide taxpayers \nmore of an opportunity to resolve issues and volunteer information before the IRS contacts third parties.” If \nthe IRS included TPC notices “as part of an existing IRS notice,” such as Form 4564, Information Document \nRequest, which requests information from the taxpayer, then the new 45-day period would give the taxpayer \na realistic opportunity to avoid a TPC that seeks new information by providing the information requested on \nthe form. However, the IRS generally does not include a request for that information with the TPC notice.6\nA tailored notice that identifies the specific information the IRS plans to request from a third party would \nbe more effective than a generic notice in motivating taxpayers to provide the information themselves. The \nIRS has previously tailored TPC notices in this way.7 Generating tailored notices would not unduly burden \nthe IRS because most IRS TPCs occur in the collection context, where the IRS is seeking assets rather \nthan information.8 In the subset of cases where the IRS is seeking specific information, identifying what \ninformation the IRS is seeking would empower the taxpayer to protect his or her reputation by providing the \ninformation so that the TPC is unnecessary. Thus, using tailored TPC notices is consistent with a taxpayer’s \nrights to be informed and to privacy, which includes the right to expect enforcement to be no more intrusive \nthan necessary,9 and it might reduce the need for the IRS to spend resources needed to make the TPCs as well.\nRECOMMENDATION\n•\t\nAmend IRC § 7602(c) to require the IRS to provide taxpayers with a tailored notice that identifies the\nspecific information it plans to request from a third party. Before the IRS seeks such information from\na third party, it should give taxpayers a reasonable period of time to respond to the notice, including by\nproviding the required information, unless an exception under IRC § 7602(c)(3) applies.10\n4 \nPub. L. No. 116-25, § 1206, 133 Stat. 981, 990 (2019).\n5 \nH.R. REP. NO. 116-39, pt. 1, at 44-45 (2019). This report accompanied H.R. 1957, 116th Cong. (2019). Congress ultimately \nmade one change to H.R. 1957 unrelated to the TPC provision and enacted the TFA as H.R. 3151, 116th Cong. (2019). However, \nH.R. Rep. No. 116-39 remains the sole committee report explaining the TFA.\n6\t\nSee, e.g., Internal Revenue Manual 5.9.3.12.1, Third Party Contacts (May, 26, 2020), https://www.irs.gov/irm/part5/\nirm_05-009-003r; IRS, Letters 3164, Notification of Third Party Contact.\n7 \nFor further discussion, see National Taxpayer Advocate 2015 Annual Report to Congress 123, 127 (Most Serious Problem: Third \nParty Contacts: IRS Third Party Contact Procedures Do Not Follow the Law and May Unnecessarily Damage Taxpayers’ Businesses \nand Reputations), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC15_Volume1_MSP_12_Third-Party-\nContacts.pdf; National Taxpayer Advocate Fiscal Year 2018 Objectives Report to Congress 98 (Area of Focus: IRS Third Party \nContact (TPC) Notices Should Be More Specific, Actionable, and Effective), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2020/08/JRC18_Volume1_AOF_12.pdf.\n8 \nTPCs often arise from IRS requests for payment from third parties, such as banks served with a levy for the taxpayer’s funds on \ndeposit or in connection with the advertising or conduct of public auction sales of the taxpayer’s property. A prior TAS study found \nthat the IRS made TPCs in 68.1 percent of its field collection cases and 8.5 percent of its field examination cases. National Taxpayer \nAdvocate 2015 Annual Report to Congress 123 (Most Serious Problem: Third Party Contacts: IRS Third Party Contact Procedures \nDo Not Follow the Law and May Unnecessarily Damage Taxpayers’ Businesses and Reputations), https://www.taxpayeradvocate.\nirs.gov/wp-content/uploads/2020/08/ARC15_Volume1_MSP_12_Third-Party-Contacts.pdf. This proposal generally does not cover \ncollection contacts because in those cases, the IRS is not asking a third party for information that the taxpayer could provide.\n9 \nIRS, Pub. 1, Your Rights as a Taxpayer (Sept. 2017), https://www.irs.gov/pub/irs-pdf/p1.pdf.\n10\t\nIf the taxpayer responds, the IRS may still contact a third party if it has a legitimate need to interview witnesses or corroborate \ninformation provided by the taxpayer.\n", "150\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nLegislative Recommendation #64\nEnable the Low Income Taxpayer Clinic Program to Assist More \nTaxpayers in Controversies With the IRS\nSUMMARY\n•\t Problem: In 1998, Congress created the Low Income Taxpayer Clinic (LITC) grant program to provide \nfree or nominal-cost representation to low-income taxpayers involved in controversies with the IRS \nand to provide education about taxpayer rights and responsibilities to taxpayers who speak English as \na second language (ESL). The law capped the grant that could be awarded to any clinic at $100,000 \nper year. The law also limits the grant amount a clinic may receive to the amount it raises from other \nsources. As a result of these limitations, the LITC program is not as effective as it could be in assisting \nthe maximum number of eligible low-income taxpayers.\n•\t Solution: Eliminate the $100,000 per-clinic funding cap and reduce the matching funds requirement \nwhere doing so would expand coverage to additional low-income taxpayers.\nPRESENT LAW\nIRC § 7526 authorizes the Secretary, subject to the availability of appropriated funds, to provide matching \ngrants for the development, expansion, or continuation of LITCs. The LITC Program was authorized as part \nof the IRS Restructuring and Reform Act of 1998 to provide free or nominal-cost representation to low-\nincome taxpayers who are involved in controversies with the IRS and to provide education about taxpayer \nrights and responsibilities in multiple languages for ESL taxpayers.\nIRC § 7526(c)(1) imposes an annual aggregate limitation of $6 million for LITC grants “[u]nless otherwise \nprovided by specific appropriation.”\nIRC § 7526(c)(2) imposes an annual limitation on grants to a single clinic of $100,000.1\nIRC § 7526(c)(5) limits the amount of LITC funding a clinic may receive to the amount it raises from other \nsources (i.e., a 100 percent matching funds requirement). The match may be in cash or third-party in-kind \ncontributions (e.g., volunteer time, donated supplies).\nREASONS FOR CHANGE\nThe LITC Program is an effective and low-cost means to assist low-income and ESL taxpayers. In 2023, the \nLITC Program Office awarded grants to 138 organizations in 48 states and the District of Columbia. In \n2022, the most recent year for which complete data is available, clinics receiving grant funds represented \nabout 20,000 taxpayers dealing with an IRS tax controversy, including in cases before the U.S. Tax Court. \nThey provided consultations or advice to over 15,000 additional taxpayers. The clinics worked closely with \nthe Tax Court and the IRS Office of Chief Counsel to resolve docketed cases on a pre-trial basis where \npossible. They helped taxpayers secure more than $10 million in tax refunds and reduced or corrected \ntaxpayers’ liabilities by more than $41 million. They also brought thousands of taxpayers back into filing and \n1 \nIn the fiscal year (FY) 2023 appropriations act, Congress doubled the per-clinic cap from $100,000 to $200,000 and doubled \noverall program funding from $13 million in FY 2022 to $26 million. See Consolidated Appropriations Act, 2023, Pub. L. No. 117-328, \n136 Stat. 4459, 4655 (2022). This change was helpful, but appropriations legislation is annual, and several clinics have told us they \nare reluctant to invest in raising additional matching funds and hiring and training additional employees unless they have assurance \nthat these higher funding levels will be made available in future years. For that reason, we continue to recommend raising the caps \nin the authorizing legislation (i.e., IRC § 7526).\n", "151\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\npayment compliance, and helped ensure that individuals understood their rights and responsibilities as U.S. \ntaxpayers by conducting nearly 1,400 educational activities that were attended by about 57,000 individuals.2\nThe success of the LITC Program is tied largely to the extensive use of volunteers. Some 1,100 volunteers \ncontributed to the success of LITCs by volunteering about 36,000 hours of their time. More than 66 percent \nof the volunteers were attorneys, certified public accountants, or enrolled agents.3\nThere are many underserved low-income taxpayers across the nation who could benefit from LITC assistance. \nThe overriding goal of LITC management is to provide quality service to more taxpayers. IRC § 7526 \ncurrently contains two restrictions that limit expansion of the LITC Program to serve additional taxpayers.\nFirst, the annual limitation on grants to a single clinic of $100,000, which has remained unchanged since \n1998, prevents the LITC Program Office from awarding additional funds to qualified clinics that have \ndemonstrated excellence in assisting low-income and ESL taxpayers and the ability to efficiently handle \nmore cases. Even if the restriction were to be retained, the $100,000 cap enacted in 1998 would have to be \nraised to about $190,000 simply to reflect the effects of inflation.4 However, the LITC Program Office could \nensure more taxpayers receive LITC services if it is given discretion to provide larger grants to clinics that \ndemonstrate they can use funds productively. The objective is not to create “super clinics”; we believe it is \nimportant to maintain maximum geographic coverage for taxpayers across the United States. Rather, as more \ntaxpayers are becoming comfortable working with service providers remotely and as the Tax Court has begun \nto offer virtual trial sessions, we believe some clinics will be able to achieve economies of scale that will allow \nthem to serve considerably more taxpayers at comparatively less cost.5\nSecond, the 100 percent matching funds requirement in some cases serves as a barrier to coverage. The \npurpose of the match requirement is to ensure that each clinic’s management has a broad commitment to \nassisting taxpayers and to encourage clinics to recruit tax professionals on a volunteer basis to cover additional \ntaxpayers. In general, strong clinics do not have difficulty meeting the requirement, and we believe the \nmatch requirement generally should be retained. But in certain circumstances, resources to meet the match \nrequirement may be limited. The LITC Program Office has encountered difficulty identifying and funding \nclinics in certain geographic areas, and a lower match requirement may make it economically feasible for other \npotential clinics to operate. In addition, if our recommendation to eliminate the $100,000 per-clinic funding \ncap is adopted, clinics that can meet the 100 percent matching funds requirement when receiving grants \nof $100,000 may have difficulty raising funds in excess of $100,000 on a 1:1 basis. Thus, clinics awarded \ngrants in excess of $100,000 should not be held to the same 100 percent matching funds requirement. The \nsame is true for new clinics that are trying to get off the ground in underserved areas. Taxpayers would be \nbetter served if the LITC Program Office is given the discretion to reduce the matching percentage in these \ncircumstances (but not below 25 percent).\n2\t\nSee IRS, Pub. 5066, Low Income Taxpayer Clinics 2023 Program Report (Dec. 2023).\n3 \nId.\n4\t\nSee Bureau of Labor Statistics, CPI Inflation Calculator, https://www.bls.gov/data/inflation_calculator.htm (last visited Oct. 27, 2023).\n5 \nIn 2019, Congress authorized an analogous program, the Volunteer Income Tax Assistance (VITA) matching grant program, which \nprovides free tax return preparation for individuals with low to moderate incomes (i.e., below the maximum Earned Income Tax \nCredit threshold), individuals with disabilities, and individuals with limited English proficiency. The VITA statute, IRC § 7526A, was \nmodeled after the LITC statute but does not impose any per-program grant limitation.\n", "152\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nRECOMMENDATIONS\n•\t\nEliminate the $100,000 per-clinic funding cap imposed under current law by removing subsection (2)\nfrom IRC § 7526(c) and renumbering subsequent subsections accordingly.\n•\t\nAmend IRC § 7526(c)(5) to retain the 100 percent “matching funds” requirement as the general rule\nbut provide that the Secretary has the discretion to set a lesser matching rate (but not below 25 percent)\nwhere doing so would expand coverage to additional taxpayers.6\n6 \nFor legislation that would generally implement these recommendations (and make other changes), see Low-Income Tax Clinic \nModernization Act, H.R. 9677, 117th Cong. (2022). Among other things, H.R. 9677 would have increased the maximum amount \nthat can be awarded to a clinic from $100,000 to $500,000 (indexed for inflation in future years) and granted the Secretary the \nauthority to reduce the matching funds requirement from 100 percent to 50 percent where doing so would expand coverage to \nadditional taxpayers.\n", "153\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nLegislative Recommendation #65\nCompensate Taxpayers for “No Change” National Research \nProgram Audits\nSUMMARY\n•\t\nProblem: To refine its audit selection formulas, the IRS audits a randomly selected group of taxpayers\neach year, effectively making them “guinea pigs” to help it improve the way it does its job. These\nNational Research Program audits impose burden on the selected taxpayers, as they often incur fees for\nrepresentation by a tax professional, they must devote considerable time to gathering and organizing\nrequested documentation, and they experience the stress of an IRS audit.\n•\t\nSolution: In the absence of fraud, compensate taxpayers who undergo National Research Program audits\nfor audits that do not result in changes to their tax liabilities and consider waiving any tax, interest, and\npenalties that result from these audits.\nPRESENT LAW\nThere is no provision under present law that authorizes compensation of taxpayers who are audited under the \nIRS’s National Research Program (NRP) or provides relief from the assessment of tax, interest, and penalties \nthat may result from an NRP audit.\nREASONS FOR CHANGE\nThrough the NRP\n, the IRS conducts audits of randomly selected taxpayers. The NRP benefits tax \nadministration by gathering strategic information about taxpayer compliance behavior as well as information \nabout the causes of reporting errors. This information helps the IRS update its workload selection formulas \nand thereby enables it to focus its audits on returns with a relatively high likelihood of error. It also helps the \nIRS to estimate the “tax gap.” In addition, NRP studies benefit Congress by providing taxpayer compliance \ninformation that is useful in formulating tax policies.\nFor the tens of thousands of individual taxpayers (or businesses) that are subject to NRP audits, however, they \nimpose significant burdens. In essence, these taxpayers, even if fully compliant, serve as “guinea pigs” to help \nthe IRS improve the way it does its job. They must contend with random and sometimes intensive audits \nthat consume their time, drain resources (including representation fees), and may impose an emotional and \nreputational toll.\nIn 1995, the House Ways and Means Subcommittee on Oversight held a hearing on the NRP’s predecessor, \nthe Taxpayer Compliance Measurement Program (TCMP).1 Testimony provided during the hearing, and \nsubsequent witness responses to questions-for-the-record, indicated that TCMP audits imposed a heavy \nburden on taxpayers and reflected a strong view that audited taxpayers were bearing the brunt of a research \nproject intended to benefit the tax system as a whole. Proposals raised at the hearing included compensating \ntaxpayers selected for TCMP audits as well as possibly waiving tax, interest, and penalties assessed during \nthe audits.\n1\t\nTaxpayer Compliance Measurement Program: Hearing Before the H. Subcomm. on Oversight of the H. Comm. on Ways and Means, \n104th Cong. (1995).\n", "Miscellaneous Recommendations\n154\nMiscellaneous Recommendations\nFollowing the hearing, the House Budget Committee included a proposal in its 1995 budget reconciliation \nbill to compensate individual taxpayers by providing a tax credit of up to $3,000 for TCMP-related expenses.2 \n \nUltimately, this proposal was not adopted. Instead, the IRS was pressured to stop conducting TCMP audits. \nThe inability to perform regular TCMP audits, however, undermined effective tax administration because it \nprevented the IRS from updating its audit formulas. Using older formulas likely meant that more compliant \ntaxpayers faced (unproductive) audits and that audit revenue declined.\nAbout a decade later, the IRS reinstated the TCMP under the new NRP name. Some procedures were \nchanged, but the random selection of taxpayers and the burden on many of these taxpayers remain \nsubstantially unchanged. For the same reasons identified during the 1995 House hearing, the National \nTaxpayer Advocate believes it is appropriate to recognize that taxpayers audited under the NRP are bearing a \nheavy burden to help the IRS improve the effectiveness of its compliance activities. A tax credit or authorized \npayment would alleviate the monetary component of the burden. Further relief could be provided by waiving \nany assessment of tax, interest, and penalties resulting from an NRP audit. Such a waiver might also improve \nthe accuracy of the NRP audits, as taxpayers might be more likely to be forthcoming with an auditor if they \nwere assured they would not face additional assessments. However, this waiver should not apply where tax \nfraud or an intent to evade tax is uncovered in an NRP audit.\nRECOMMENDATIONS\n•\t\nCompensate taxpayers for no change NRP audits through a tax credit or other means.\n•\t\nConsider waiving the assessment of tax, interest, and penalties resulting from an NRP audit, absent\nfraud or an intent to evade federal taxes.\n2\t\nSee H.R. REP. NO. 104-280, vol. 2, at 28 (1995).\n", "155\nNational Taxpayer Advocate 2024 Purple Book \nMiscellaneous Recommendations\nLegislative Recommendation #66\nEstablish the Position of IRS Historian Within the Internal \nRevenue Service to Record and Publish Its History\nSUMMARY\n•\t\nProblem: Unlike many other federal agencies, the IRS does not have a historian to catalog and publish\nan analysis of its successes and failures. This is significant because many of the challenges the IRS faces\nare recurring, such as its decades-long efforts to modernize its information technology systems and its\nefforts to strike the appropriate balance between collecting delinquent taxes and respecting taxpayer\nrights. To cite an old adage, those who fail to learn from history are doomed to repeat their mistakes.\n•\t\nSolution: Establish the position of IRS historian within the IRS to catalog and publish analyses of the\nagency’s successes and failures.\nPRESENT LAW\nThe IRS, as a federal agency, is required to properly maintain and manage its records under the Federal \nRecords Act1 and to provide public access to these records under the Freedom of Information Act.2 However, \nthe IRS is not required to publish a historical analysis of its tax administration programs and policies.\nREASONS FOR CHANGE\nThe IRS’s mission, priorities, and challenges have remained relatively constant over time. For example, \neven with the significant funding the Inflation Reduction Act (IRA) has given the IRS to transform tax \nadministration and taxpayer services, the IRS’s IRA Strategic Operating Plan (SOP) for fiscal years 2023-2031 \nconveys similar themes to prior strategic plans, including to:\n•\t\nDramatically improve services to help taxpayers meet their obligations and receive the tax incentives for\nwhich they are eligible.\n•\t\nQuickly resolve taxpayer issues when they arise.\n•\t\nFocus expanded enforcement on taxpayers with complex tax filings and high-dollar noncompliance to\naddress the tax gap.\n•\t\nDeliver cutting-edge technology, data, and analytics to operate more effectively.\n•\t\nAttract, retain, and empower a highly skilled, diverse workforce and develop a culture that is better\nequipped to deliver results for taxpayers.3\nFor the most part, these themes and objectives have been the same for several decades, and they are likely to \nremain so for the foreseeable future.4 As IRS officials retire and are replaced and as leaders in the oversight \ncommunity (including Congress, the Government Accountability Office, and the Treasury Inspector General \nfor Tax Administration) retire and are replaced, these leaders would benefit enormously from an objective \nrecording and assessment of prior IRS initiatives to achieve its strategic goals.\n1 \n44 U.S.C. §§ 3101-3107.\n2 \n5 U.S.C. § 552.\n3 \nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023), https://www.irs.gov/pub/irs-pdf/p3744.pdf.\n4\t\nSome parts of the IRS’s mission have evolved. Increasingly, the IRS has been called upon to administer social benefits programs \n(e.g., the Earned Income Tax Credit and child tax credits) and to administer financial relief payments (e.g., stimulus payments during \nthe pande\nmic). As is apparent in the IRA SOP, technology, data, and analytics are also increasingly important to the agency. In these \nareas, too, a thorough history would help policymakers pinpoint where additional resources should be targeted and how.\n", "156\nMiscellaneous Recommendations\nMiscellaneous Recommendations\nNumerous offices of history operate in the executive, judicial, and legislative branches.5 Government \nhistorians serve various roles, such as researching and writing for publication and internal use, editing \nhistorical documents, preserving historical sites and artifacts, and providing historical information to the \npublic through websites and other media.6 Historians should be objective and accurate.7 For example, the \nHistorian of the Department of State is required to publish a documentary history of the foreign policy \ndecisions and actions of the United States, including facts providing support for and alternative views to \npolicy positions ultimately adopted without omitting or concealing defects in policy.8 Historians in federal \nagencies promote transparency and accountability in this way. Because more U.S. citizens interact with the \nIRS than any other federal agency, the public interest and potential benefit in learning from the agency’s \nsuccesses and failures are particularly high.\nDuring the early 1990s, the IRS decided to hire an IRS historian. However, the relationship was tense, \nand the individual who held the position told Congress that the IRS undermined her work and fought \ntransparency, concluding that “the IRS shreds its paper trail, which means there is no history, no evidence, \nand ultimately no accountability.”9 The IRS eliminated the position and never hired a historian again. The \nNational Taxpayer Advocate believes the IRS should be required to have a historian to assist it in avoiding \nmistakes of the past and to promote transparency.\nRECOMMENDATION\n•\t Add a new subsection to IRC § 7803 to establish the position of IRS historian within the IRS. The IRS \nhistorian should have expertise in federal taxation and archival methods, be appointed by the Secretary \nof the Treasury in consultation with the Archivist of the United States, and report to the Commissioner \nof Internal Revenue. The duties of the IRS historian require access to IRS records, including tax returns \nand return information (subject to the confidentiality and disclosure provisions of IRC § 6103). The \nIRS historian should be required to report IRS history objectively and accurately, without omitting or \nconcealing defects in policy.10\n5 \nHistory at the Federal Government, SOC’Y FOR HISTORY IN THE FED. GOV’T, HISTORY AT THE FEDERAL GOVERNMENT, http://www.shfg.org/\nhistory-at-fedgov (last visited Sept. 26, 2023).\n6\t\nSOC’Y FOR HISTORY IN THE FED. GOV’T, HISTORICAL PROGRAMS IN THE FEDERAL GOVERNMENT: A GUIDE (1992), http://www.shfg.org/\nresources/Documents/Historical%20Programs.pdf.\n7 \nId.\n8 \n22 U.S.C. § 4351(b).\n9 \nSee Practices & Procedures of the Internal Revenue Service: Hearings Before the S. Comm. on Finance, 105th Cong. 35 (1997) \n(statement of Shelley Davis, former IRS Historian).\n10 \nFor additional background, see National Taxpayer Advocate 2011 Annual Report to Congress 582 (Legislative Recommendation: \nAppoint an IRS Historian), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/2011_ARC_Legislative-\nRecommendations.pdf.\n", "157\nNational Taxpayer Advocate 2024 Purple Book \nAppendix 1\nAPPENDIX 1\nAPPENDIX 1: Additional Reference Materials for Legislative \nRecommendations in This Volume\nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\nStrengthen Taxpayer Rights\n1\nElevate the Importance of \nthe Taxpayer Bill of Rights by \nRedesignating It as Section 1 of \nthe Internal Revenue Code.\nNTA 2017 Annual Report 93;\nNTA 2016 Annual Report 15;\nNTA 2016 Annual Report 98; \nNTA 2013 Annual Report 51;\nNTA 2013 Annual Report 5;\nNTA 2011 Annual Report 493; \nNTA 2007 Annual Report 478.\nH.R. 7341, 117th Cong. § 2 (2022).\n2\nRequire the IRS to Timely \nProcess Claims for Credit \nor Refund.\nN/A\nN/A\nImprove the Filing Process\n3\nTreat Electronically Submitted \nTax Payments and Documents as \nTimely If Submitted on or Before \nthe Applicable Deadline.\nNTA 2017 Annual Report 278.\nS. 1338, 118th Cong. § 2 (2023);\nH.R. 7844, 117th Cong. § 4 (2022);\nH.R. 3278, 117th Cong. § 1 (2021);\nH.R. 7641, 116th Cong. § 1 (2020).\n4\nAuthorize the IRS to Establish \nMinimum Competency Standards \nfor Federal Tax Return Preparers \nand Revoke the Identification \nNumbers of Sanctioned Preparers.\nNTA 2022 Annual Report 128-140;\nNTA 2021 Annual Report 163;\nNTA 2009 Annual Report 41; \nNTA 2008 Annual Report 423.\nH.R. 2702, 118th Cong. § 2 (2023);\nS. 1209, 118th Cong. § 2 (2023);\nH.R. 7341, 117th Cong. § 2 (2022);\nS. 2856, 117th Cong. § 1 (2021);\nH.R. 5375, 117th Cong. § 1 (2021);\nH.R. 4184, 117th Cong. § 2 (2021);\nH.R. 3737, 117th Cong. § 2 (2021);\nH.R. 3738, 117th Cong. § 401 (2021);\nS. 1192, 116th Cong. § 2(c) (2019);\nS. 1138, 116th Cong. § 5(c) (2019);\nH.R. 3157, 116th Cong. § 5 (2019);\nH.R. 3330, 116th Cong. § 2 (2019);\nH.R. 3466, 116th Cong. § 1 (2019);\nH.R. 4751, 116th Cong. § 2 (2019);\nH.R. 8501, 116th Cong. § 2 (2019);\nS. 3278, 115th Cong. § 202 (2018);\nH.R. 4912, 114th Cong. § 401 (2016);\nS. 676, 114th Cong. § 406 (2015);\nS. 2333, 114th Cong. § 202 (2015);\nH.R. 4128, 114th Cong. § 202 (2015);\nS. 137, 114th Cong. § 2 (2015);\nH.R. 4141, 114th Cong. § 2 (2015);\nH.R. 1528, 108th Cong. § 141 (2004) \n(passed by Senate);\nS. 882, 108th Cong. § 141 (2003) \n(reported by Sen. Fin. Comm.), see also \nS. REP. No. 108-257, at 30-31 (2003).\n", "Appendix 1\n158\nAppendix 1\nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\n5\nExtend the Time for Small \nBusinesses to Make Subchapter \nS Elections.\nNTA 2010 Annual Report 410;\nNTA 2004 Annual Report 390; \nNTA 2002 Annual Report 246.\nS. 3278, 115th Cong. § 304 (2018);\nS. 711, 115th Cong. § 7 (2017);\nH.R. 1696, 115th Cong. § 7 (2017);\nH.R. 1, 113th Cong. § 3606 (2014);\nS. 2271, 112th Cong. § 2 (2012);\nH.R. 3629, 109th Cong. § 2 (2005);\nH.R. 3841, 109th Cong. § 302 (2005).\n6\nAdjust Individual Estimated \nTax Payment Deadlines to \nOccur Quarterly.\nNTA 2022 Annual Report 54.\nH.R. 3708, 118th Cong. § 2 (2023);\nH.R. 4214, 117th Cong. § 2 (2021);\nH.R. 5979, 116th Cong. § 2 (2020);\nH.R. 593, 116th Cong. § 2 (2019);\nS. 3278, 115th Cong. § 305 (2018);\nH.R. 3717, 115th Cong. § 2 (2017).\n7\nEliminate Duplicative Reporting \nRequirements Imposed by the \nBank Secrecy Act and the Foreign \nAccount Tax Compliance Act.\nNTA 2015 Annual Report 353.\nH.R. 5432, 118th Cong. § 4 (2023);\nH.R. 5799, 117th Cong. §§ 2, 3 (2021) \n(exception for certain individuals \nfrom FATCA);\nH.R. 4362, 116th Cong. §§ 2, 3 (2019) \n(same);\nS. 869, 115th Cong. § 2 (2017) \n(pertaining to FATCA reporting \nrequirements repeal);\nH.R. 2054, 115th Cong. § 2 (2017) \n(same);\nH.R. 2136, 115th Cong. §§ 1,2 (2017) \n(exception for certain individuals \nfrom FATCA);\nH.R. 5935, 114th Cong. § 2 (2016) \n(pertaining to FATCA reporting \nrequirements repeal);\nS. 663, 114th Cong. § 2 (2015) (same);\nS. 887, 113th Cong. § 2 (2013) (same).\nImprove Assessment and Collection Procedures\n8\nRequire That Math Error Notices \nDescribe the Reason(s) for the \nAdjustment With Specificity, \nInform Taxpayers They May \nRequest Abatement Within \n60 Days, and Be Mailed by \nCertified or Registered Mail.\nNTA 2021 Annual Report 89;\nNTA 2018 Annual Report 174;\nNTA 2014 Annual Report 163;\nNTA 2011 Annual Report 74;\nNTA 2004 Annual Report 163;\nNTA 2003 Annual Report 113;\nNTA 2001 Annual Report 33.\nN/A\n9\nContinue to Limit the IRS’s Use \nof “Math Error Authority” to \nClear-Cut Categories Specified \nby Statute.\nNTA 2018 Annual Report 164, 174; \nNTA 2015 Annual Report 329; \nNTA 2014 Annual Report 163; \nNTA 2011 Annual Report 74.\nN/A\n", "Appendix 1\n159\nNational Taxpayer Advocate 2024 Purple Book \nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\n10\nRequire Independent Managerial \nReview and Written Approval \nBefore the IRS May Assert \nMultiyear Bans Barring Taxpayers \nFrom Receiving Certain Tax \nCredits and Clarify That the Tax \nCourt Has Jurisdiction to Review \nthe Assertion of Multiyear Bans.\nNTA 2019 Annual Report vol. 2, \nat 239;\nNTA 2013 Annual Report 103.\nN/A\n11\nGive Taxpayers Abroad Additional \nTime to Request Abatement of a \nMath Error Assessment.\nNTA 2022 Annual Report 165;\nNTA 2016 Annual Report 393.\nN/A\n12\nGive Taxpayers Abroad Additional \nTime to Request a Collection \nDue Process Hearing and to File \na Petition Challenging a Notice \nof Determination in the U.S. \nTax Court.\nNTA 2022 Annual Report 165;\nNTA 2016 Annual Report 393; \nNTA 2002 Annual Report 244.\nN/A\n13\nProvide That Assessable \nPenalties Are Subject to \nDeficiency Procedures.\nNTA 2021 Annual Report 179;\nNTA 2020 Annual Report 119.\nN/A\n14\nDirect the IRS to Implement \nan Automated Formula to \nIdentify Taxpayers at Risk of \nEconomic Hardship.\nNTA 2020 Annual Report 249.\nN/A\n15\nProvide That “an Opportunity \nto Dispute” an Underlying \nLiability Means an Opportunity \nto Dispute Such Liability in the \nU.S. Tax Court.\nNTA 2021 Annual Report 179;\nNTA 2018 Annual Report 367.\nN/A\n16\nProhibit Offset of the Earned \nIncome Tax Credit (EITC) Portion \nof a Tax Refund to Past-Due \nFederal Tax Liabilities.\nNTA 2021 Annual Report 179;\nNTA 2016 Annual Report 325;\nNTA 2009 Annual Report 365.\nN/A\n17\nEliminate Installment Agreement \nUser Fees for Low-Income \nTaxpayers and Those Paying by \nDirect Debit.\nNTA 2021 Annual Report 179;\nNTA 2017 Annual Report 307; \nNTA 2015 Annual Report 14; \nNTA 2007 Annual Report 66.\nH.R. 2675, 118th Cong. § 2 (2023);\nS. 1793, 115th Cong. § 301 (2017);\nS. 3471, 114th Cong. § 504 (2016) \n(reported by Sen. Fin. Comm.) \n(low-income fee waiver provisions and \nlimitation on future increase), see also \nS. REP. No. 114-375, at 84 (2016);\nS. 3156, 114th Cong. § 114 (2016) \n(low-income fee waiver provisions and \nlimitation on future increases), see also \nS. REP. No. 114-298, at 17-19 (2016);\nS. 1321, 109th Cong. § 301 (2006);\nH.R. 1528, 108th Cong. § 101 (2004) \n(passed by Senate);\nS. 882, 108th Cong. § 101 (2003), see \nalso S. REP. No. 108-257, at 5-6 (2003).\n", "Appendix 1\n160\nAppendix 1\nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\n18\nImprove Offer in Compromise \nProgram Accessibility by \nRepealing the Upfront \nPayment Requirements.\nNTA 2006 Annual Report 507.\nH.R. 2681, 118th Cong. § 17 (2023);\nS. 1177, 118th Cong. § 17 (2023);\nH.R. 7033, 117th Cong. § 17 (2022);\nH.R. 3738, 117th Cong. § 206 (2021);\nS. 1656, 117th Cong. § 17 (2021);\nH.R. 8700, 116th Cong. § 206 (2020);\nS. 2689, 115th Cong. § 17 (2018);\nH.R. 2171, 115th Cong. § 206 (2017);\nH.R. 4912, 114th Cong. § 206 (2015);\nH.R. 2343, 111th Cong. § 2 (2009).\n19\nRequire the IRS to Consider a \nTaxpayer’s Current Income When \nDetermining Whether to Waive an \nInstallment Agreement User Fee.\nNTA 2021 Annual Report 179.\nN/A\n20\nModify the Requirement That the \nOffice of Chief Counsel Review \nCertain Offers in Compromise.\nN/A\nS. 1793, 115th Cong. § 303 (2017);\nS. 1578, 114th Cong. § 403 (2015);\nS. 1321, 109th Cong. § 304 (2005); \n(reported in Senate), see also \nS. REP. NO. 109-336, at 20-21 (2006);\nH.R. 1528, 108th Cong. § 104 (2004)\n(passed by Senate);\nS. 882, 108th Cong. § 104 (2003),\nsee also S. REP. NO. 108-257, at 8-9 \n(2003);\nH.R. 1661, 108th Cong. § 334 (2003);\nH.R. 1528, 108th Cong. § 304\n(2003) (passed by House), see also\nH.R. REP. NO. 108-61, at 43-44 (2003); \nH.R. 5728, 107th Cong. § 204 (2002) \n(passed by House);\nH.R. 3991, 107th Cong. § 304 (2002), \nsee also H.R. REP. NO. 107-394, at 25 \n(2002);\nH.R. 5549, 107th Cong. § 104 (2002);\nH.R. 5763, 107th Cong. § 204 (2002).\n21\nRequire the IRS to Mail Notices at \nLeast Quarterly to Taxpayers With \nDelinquent Tax Liabilities.\nN/A\nH.R. 7844, 117th Cong. § 2 (2022);\nS. 3278, 115th Cong. § 201 (2018).\n22\nClarify When the Two-Year Period \nfor Requesting Return of Levy \nProceeds Begins.\nN/A\nH.R. 7844, 117th Cong. § 3 (2022).\n", "Appendix 1\n161\nNational Taxpayer Advocate 2024 Purple Book \nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\n23\nProtect Retirement Funds From \nIRS Levies, Including So-Called \n“Voluntary” Levies, in the \nAbsence of “Flagrant Conduct” \nby a Taxpayer.\nNTA 2015 Annual Report 340; \nNTA 2006 Annual Report 527.\nH.R. 3738, 117th Cong. § 203 (2021);\nH.R. 8700, 116th Cong. § 203 (2020);\nH.R. 2171, 115th Cong. § 203 (2017); \nH.R. 3340, 115th Cong. § 204 (2017);\nH.R. 4912, 114th Cong. § 203 (2016);\nS. 2333, 114th Cong. §§ 306 and 307 \n(2015);\nH.R. 4128, 114th Cong. §§ 306 and 307 \n(2015).\n24\nProvide Taxpayer Protections \nBefore the IRS Recommends the \nFiling of a Lien Foreclosure Suit \non a Principal Residence.\nNTA 2019 Annual Report 176;\nNTA 2012 Annual Report 537.\nH.R. 2681, 118th Cong. § 11 (2023);\nS. 1177, 118th Cong. § 11 (2023);\nH.R. 7033, 117th Cong. § 11 (2022);\nS. 1656, 117th Cong. § 11 (2021);\nS. 2689, 115th Cong. § 11 (2018);\nS. 949, 114th Cong. § 16 (2015);\nH.R. 1828, 114th Cong. § 16 (2015);\nS. 2215, 113th Cong. § 8 (2014).\n25\nProvide Collection Due Process \nRights to Third Parties Holding \nLegal Title to Property Subject to \nIRS Collection Actions.\nNTA 2019 Annual Report 176;\nNTA 2012 Annual Report 544.\nS. REP. NO. 105-174, at 68 (1998) (Senate \nreport accompanying its version of the \nRRA 98 legislation referred to “[t]he \ntaxpayer (or affected third party).”).\n26\nExtend the Time Limit for \nTaxpayers to Sue for Damages for \nImproper Collection Actions.\nN/A\nS. 1793, 115th Cong. § 201(c) (2017) \n(extends the time limit, though not by \nthe recommended amount);\nS. 1578, 114th Cong. § 301(c) (2015) \n(same).\n27\nRevise the Private Debt Collection \nRules to More Accurately Identify \nand Protect Taxpayers With \nIncomes Below 200 Percent of \nthe Federal Poverty Level.\nN/A\nN/A\nReform Penalty and Interest Provisions\n28\nConvert the Estimated Tax \nPenalty Into an Interest Provision \nto Properly Reflect Its Substance.\nNTA 2013 Annual Report vol. 2, \nat 1-13;\nNTA 2008 Annual Report vol. 2, \nat 34-36.\nH.R. 1528, 108th Cong. § 101 \n(2003) (passed by House), see also \nH.R. REP. No. 108-61, at 23-24 (2003);\nH.R. 1661, 108th Cong. § 301 (2003).\n29\nApply One Interest Rate Per \nEstimated Tax Underpayment \nPeriod.\nN/A\nS. 1793, 115th Cong. § 305 (2017);\nS. 1578, 114th Cong. § 405 (2015);\nH.R. 1528, 108th Cong. § 101 (2003) \n(passed by House), see also \nH.R. REP. No. 108-61, at 25 (2003).\n30\nPay Interest to Taxpayers on \nExcess Payments of Estimated \nTax to the Same Extent \nTaxpayers Must Pay a Penalty on \nUnderpayments of Estimated Tax.\nN/A\nN/A\n", "Appendix 1\n162\nAppendix 1\nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\n31\nExtend the Reasonable Cause \nDefense for the Failure-to-File \nPenalty to Taxpayers Who Rely \non Return Preparers to E-File \nTheir Returns.\nN/A\nN/A\n32\nAuthorize a Penalty for Tax Return \nPreparers Who Engage in Fraud \nor Misconduct by Altering a \nTaxpayer’s Tax Return.\nNTA 2011 Annual Report 558.\nH.R. 3340, 115th Cong. § 101 (2017);\nS. 2333, 114th Cong. § 203 (2015);\nH.R. 4128, 114th Cong. § 203 (2015).\n33\nClarify That Supervisory Approval \nIs Required Under IRC § 6751(b) \nBefore Proposing Penalties.\nNTA 2019 Annual Report 157.\nS. 1249, 118th Cong. § 2 (2023).\n34\nRequire an Employee to \nDetermine and a Supervisor to \nApprove All Negligence Penalties \nUnder IRC § 6662(b)(1).\nN/A\nN/A\n35\nModify the Definition of “Willful” \nfor Purposes of Determining \nReport of Foreign Bank and \nFinancial Accounts Violations \nand Reduce the Maximum \nPenalty Amounts.\nNTA 2014 Annual Report 331-345.\nN/A\nStrengthen Taxpayer Rights Before the Office of Appeals\n36\nRequire Taxpayers’ Consent \nBefore Allowing IRS Counsel \nor Compliance Personnel \nto Participate in Appeals \nConferences.\nNTA 2022 Annual Report 149-150;\nNTA 2019 Annual Report 62-68;\nNTA 2017 Annual Report 203.\nH.R. 2681, 118th Cong. § 7 (2023);\nS. 1177, 118th Cong. § 7 (2023);\nS. 1656, 117th Cong. § 7 (2021);\nH.R. 7033, 117th Cong. § 7 (2021);\nS. 3278, 115th Cong. § 601 (2018);\nS. 2689, 115th Cong. § 7 (2018).\nStrengthen the Office of the Taxpayer Advocate\n37\nClarify That the National Taxpayer \nAdvocate May Hire Legal Counsel \nto Enable Her to Advocate More \nEffectively for Taxpayers.\nNTA 2016 Annual Report 37; \nNTA 2011 Annual Report 573;\nNTA 2002 Annual Report 198.\nH.R. 2755, 118th Cong. § 2 (2023);\nS. 1283, 118th Cong. § 2 (2023);\nS. 5311, 117th Cong. § 4 (2022);\nH.R. 1528, 108th Cong. § 306 \n(2003) (passed by House), see also \nH.R. REP. No. 108-61, at 44-45 (2003);\nH.R. 1661, 108th Cong. § 335 (2003).\n38\nClarify the Authority of the \nNational Taxpayer Advocate to \nMake Personnel Decisions to \nProtect the Independence of the \nOffice of the Taxpayer Advocate.\nN/A\nH.R. 2755, 118th Cong. § 2 (2023).\n39\nClarify the Taxpayer Advocate \nService’s Access to Files, \nMeetings, and Other Information.\nNTA 2016 Annual Report 34.\nS. 2333, 114th Cong. § 403 (2015);\nH.R. 4128, 114th Cong. § 403 (2015).\n40\nAuthorize the National Taxpayer \nAdvocate to File Amicus Briefs.\nNTA 2016 Annual Report 37; \nNTA 2011 Annual Report 573; \nNTA 2002 Annual Report 198.\nN/A\n", "Appendix 1\n163\nNational Taxpayer Advocate 2024 Purple Book \nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\n41\nAuthorize the Office of the \nTaxpayer Advocate to Assist \nCertain Taxpayers Experiencing \nEconomic Hardship During a \nLapse in Appropriations.\nNTA Fiscal Year 2020 Objectives \nReport to Congress 40-44;\nNTA Fiscal Year 2015 Objectives \nReport to Congress 79-91;\nNTA 2011 Annual Report 552.\nS. 2333, 114th Cong. § 404 (2015) (TAS \nmay provide assistance to taxpayers \nfacing enforcement actions during a \nlapse in appropriations);\nH.R. 4128, 114th Cong. § 404 \n(2015) (same).\n42\nRepeal Statute Suspension Under \nIRC § 7811(d) for Taxpayers \nSeeking Assistance From the \nTaxpayer Advocate Service.\nNTA 2015 Annual Report 316.\nH.R. 3738, 117th Cong. § 202 (2021);\nH.R. 2171, 115th Cong. § 202 (2017);\nH.R. 4912, 114th Cong. § 202 (2016).\nStrengthen Taxpayer Rights in Judicial Proceedings\n43\nExpand the U.S. Tax \nCourt’s Jurisdiction to Hear \nRefund Cases.\nNTA 2018 Annual Report 364.\nN/A\n44\nAuthorize the Tax Court to Order \nRefunds or Credits in Collection \nDue Process Proceedings Where \nLiability Is at Issue.\nNTA 2017 Annual Report 293.\nN/A\n45\nPromote Consistency With \nthe Supreme Court’s Boechler \nDecision by Making the Time \nLimits for Bringing All Tax \nLitigation Subject to Equitable \nJudicial Doctrines.\nNTA 2017 Annual Report 283.\nN/A\n46\nExtend the Deadline for Taxpayers \nto Bring a Refund Suit When \nThey Have Requested Appeals \nReconsideration of a Notice of \nClaim Disallowance But the IRS \nHas Not Acted Timely to Decide \nTheir Claim.\nN/A\nN/A\n47\nAuthorize the Tax Court to Sign \nSubpoenas for the Production of \nRecords Held by a Third Party \nPrior to a Scheduled Hearing.\nN/A\nN/A\n48\nProvide That the Scope of Judicial \nReview of “Innocent Spouse” \nDeterminations Under IRC § 6015 \nIs De Novo.\nNTA 2011 Annual Report 531.\nH.R. 5444, 115th Cong. § 11303 (2018) \n(passed by House); \nS. 3246, 115th Cong. § 1003 (2018);\nH.R. 3340, 115th Cong. § 202 (2017); \nS. 3156, 114th Cong. § 113 (2016);\nH.R. 4128, 114th Cong. § 303 (2015); \nS. 2333, 114th Cong. § 303 (2015).\n49\nClarify That Taxpayers May Raise \nInnocent Spouse Relief as a \nDefense in Collection, Bankruptcy, \nand Refund Cases.\nNTA 2018 Annual Report 387;\nNTA 2010 Annual Report 377;\nNTA 2009 Annual Report 378;\nNTA 2007 Annual Report 549.\nN/A\n", "Appendix 1\n164\nAppendix 1\nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\n50\nFix the Donut Hole in the Tax \nCourt's Jurisdiction to Determine \nOverpayments by Non-Filers With \nFiling Extensions.\nNTA 2018 Annual Report 392.\nN/A\nMiscellaneous Recommendations\n51\nRestructure the Earned Income \nTax Credit (EITC) to Make It \nSimpler for Taxpayers and Reduce \nImproper Payments.\nNTA 2022 Annual Report 51-53;\nNTA 2021 Annual Report 163;\nNTA Fiscal Year 2020 Objectives \nReport vol. 3, at 8, 14, 17-19;\nNTA 2016 Annual Report 334.\nH.R. 5421, 118th Cong. § 3 (2023);\nH.R. 5689, 118th Cong. § 2 (in part);\nH.R. 2540, 118th Cong. § 3 (2023);\nH.R. 4665, 117th Cong. § 2 (2021);\nH.R. 174, 117th Cong. § 3 (2021);\nH.R. 2461, 116th Cong. § 2 (2019).\n52\nAdopt a Consistent and More \nModern Definition of “Qualifying \nChild” Throughout the Internal \nRevenue Code.\nNTA 2018 Annual Report 421;\nNTA 2006 Annual Report 463.\nN/A\n53\nPermanently Give Taxpayers \nAffected by Federally Declared \nDisasters the Option of Using \nPrior Year Earned Income to \nClaim the Earned Income Tax \nCredit (EITC).\nN/A\nH.R. 2619, 118th Cong. § 2 (2023); \nS. 3542, 116th Cong. § 2 (2020); \nH.R. 6762, 116th Cong. (2020).\n54\nAmend the Lookback Period for \nAllowing Tax Credits or Refunds \nto Include the Period of Any \nPostponement or Additional or \nDisregarded Time for Timely Filing \na Tax Return.\nNTA 2018 Annual Report 392.\nN/A\n55\nProtect Taxpayers in Federally \nDeclared Disaster Areas Who \nReceive Filing and Payment Relief \nFrom Inaccurate and Confusing \nCollection Notices.\nN/A\nN/A\n56\nExclude Taxpayers in Specified \nCircumstances From the \nRequirement to Provide a Social \nSecurity Number for Their \nChildren to Claim the Child \nTax Credit.\nNTA Fiscal Year 2020 Objectives \nReport to Congress 48.\nS. 1150, 116th Cong. § 2 (2019) (credit \nallowed with respect to children \nwho were born and died in the same \ntax year).\n57\nClarify Whether Dependents \nAre Required to Have Taxpayer \nIdentification Numbers for \nPurposes of the Credit for \nOther Dependents.\nN/A\nH.R. CONF. REP. NO. 115-466, 115th \nCong., 1st. Sess. at 225-227 \n(Dec. 15, 2017).\n58\nAllow Members of Certain \nReligious Sects That Do Not \nParticipate in Social Security and \nMedicare to Obtain Employment \nTax Refunds.\nN/A\nH.R. 6183, 117th Cong. § 2 (2021).\n", "Appendix 1\n165\nNational Taxpayer Advocate 2024 Purple Book \nLR #\nTax Administration Legislative \nRecommendations\nNational Taxpayer Advocate \n(NTA) Annual Report References\nCongressional Bill and Committee \nReport References\n59\nRemove the Requirement That \nWritten Receipts Acknowledging \nCharitable Contributions Must Be \nContemporaneous.\nN/A\nN/A\n60\nEstablish a Uniform Standard \nMileage Deduction Rate for \nAll Purposes.\nN/A\nH.R. 3032, 118th Cong. § 2 (2023) \n(in part);\nS. 3020, 118th Cong. § 2 (2023) (in part).\n61\nEliminate the Marriage Penalty \nfor Nonresident Aliens Who \nOtherwise Qualify for the \nPremium Tax Credit.\nN/A\nN/A\n62\nEncourage and Authorize \nIndependent Contractors \nand Service Recipients \nto Enter Into Voluntary \nWithholding Agreements.\nNTA 2016 Annual Report 322; \nNTA 2012 Annual Report 19; \nNTA 2010 Annual Report 371; \nNTA 2008 Annual Report 375. \nH.R. 593, 116th Cong. § 9 (2019);\nH.R. 1625, 116th Cong. § 2(b) (2019);\nS. 700, 116th Cong. § 2(b) (2019);\nH.R. 3717, 115th Cong. § 9 (2017). \n63\nRequire the IRS to Specify the \nInformation Needed in Third-Party \nContact Notices.\nN/A\nN/A\n64\nEnable the Low Income Taxpayer \nClinic Program to Assist More \nTaxpayers in Controversies With \nthe IRS.\nN/A\nH.R. 3738, 117th Cong. § 501 (2021).\n65\nCompensate Taxpayers for “No \nChange” National Research \nProgram Audits.\n N/A\nH.R. 2681, 118th Cong. § 14 (2023) \n(in part);\nS. 5014, 117th Cong. §§ 1-3 (2022);\nS. 2689, 115th Cong. § 14 (2018);\nH.R. REP. NO. 104-280, vol. 2, at 28 \n(1995).\n66\nEstablish the Position of IRS \nHistorian Within the Internal \nRevenue Service to Record and \nPublish Its History.\nNTA 2011 Annual Report 582.\nN/A\nNote: \u0007\nThis table is current through December 15, 2023. Additional bills and committee reports relating to National Taxpayer Advocate \nlegislative recommendations may have been introduced or enacted after our publication deadline.\n", "166\nAppendix 2\nAppendix 2\nAPPENDIX 2\nAPPENDIX 2: Prior National Taxpayer Advocate Legislative \nRecommendations Enacted Into Law\nLR #\nLegislative Recommendations\nSelected National Taxpayer \nAdvocate (NTA) Report References\nPublic Laws Adopting the \nRecommendations (in Whole or in Part)\nStrengthen Taxpayer Rights\n1\nEnact a Taxpayer Bill \nof Rights.\nNTA 2014 Annual Report, Legislative \nRecommendation #1, 275-310;\nNTA 2013 Annual Report, Most \nSerious Problem LR #1, 1-5.\nConsolidated Appropriations Act, 2016, \nPub. L. No. 114-113, Division Q, Title \nIV, § 401, 129 Stat. 2242, 3117 (2015) \n(codified at IRC § 7803(a)(3)). \n2\nRequire the IRS to Provide \nAnnual Taxpayer Rights \nTraining to Employees.\n2017 Purple Book LR #2, 5-7.\nTaxpayer First Act, Pub. L. No. 116-25, \n§ 2402(2), 133 Stat. 981, 1014 (2019).\n3\nImprove Customer Service by \nMeeting the Preferences of \nTaxpayers and Stakeholders.\nNTA 2008 Annual Report, Most \nSerious Problem #6, 95-113.\nPub. L. No. 116-25, § 1101(a), 133 Stat. \n981, 985 (2019).\n4\nRevamp the IRS Budget \nStructure and Provide \nSufficient Funding to \nImprove the Taxpayer \nExperience and Modernize \nthe IRS’s Information \nTechnology Systems.\nNTA 2021 Annual Report, 48, 62, 77, \n106, 146;\n2020 Purple Book LR #2, 3-6;\nNTA 2019 Annual Report, Most \nSerious Problem #1, 3-14;\nNTA 2019 Annual Report, Most \nSerious Problem #2, 15-22;\nNTA 2019 Annual Report, Most \nSerious Problem #3, 23-33.\nAn Act to Provide for Reconciliation \nPursuant to Title II of S. Con. Res. 14 \n(commonly referred to as the “Inflation \nReduction Act of 2022”), Pub. L. \nNo. 117-169, 136 Stat. 1818 (2022).\nImprove the Filing Process\n5\nAuthorize the Volunteer \nIncome Tax Assistance \nGrant Program.\n2019 Purple Book LR #3, 8-10;\n2017 Purple Book LR #5, 12-13.\nPub. L. No. 116-25, § 1401(a), 133 \nStat. 981, 993 (2019) (codified at \nIRC § 7526A).\n6\nAuthorize the IRS to Work \nWith Financial Institutions to \nReverse Misdirected Deposits.\n2019 Purple Book LR #9, 20-21;\n2017 Purple Book LR #11, 24-25.\nPub. L. No. 116-25, § 1407, 133 \nStat. 981, 1001 (2019) (codified at \nIRC § 6402(n)).\n7\nProvide Victims With Notice \nof Suspected Identity Theft.\nNTA 2011 Annual Report, Most \nSerious Problem #3, 48-73.\nPub. L. No. 116-25, § 2007, 133 \nStat. 981, 1005 (2019) (codified at \nIRC § 7529).\n8\nGive All Taxpayers the Option \nto Receive and Use an \nIdentity Protection Personal \nIdentification Number.\nNTA 2017 Annual Report, Most \nSerious Problem #19, 211-218;\nNTA 2015 Annual Report, Most \nSerious Problem #16, 180-187.\nPub. L. No. 116-25, § 2005, 133 Stat. \n981, 1004 (2019).\n9\nProvide Identity Theft Victims \nWith a Single Point of Contact \nat the IRS.\nNTA 2017 Annual Report, Most \nSerious Problem #19, 211-218;\nNTA 2015 Annual Report, Most \nSerious Problem #16, 180-187;\nNTA 2013 Annual Report, Most \nSerious Problem #6, 75-83;\nNTA 2011 Annual Report, Most \nSerious Problem #3, 48-73.\nPub. L. No. 116-25, § 2006, 133 Stat. \n981, 1004 (2019).\n", "Appendix 2\n167\nNational Taxpayer Advocate 2024 Purple Book \nLR #\nLegislative Recommendations\nSelected National Taxpayer \nAdvocate (NTA) Report References\nPublic Laws Adopting the \nRecommendations (in Whole or in Part)\n10\nDevelop and Implement \nGuidelines for Managing \nStolen Identity Refund \nFraud Cases.\nNTA 2017 Annual Report, Most \nSerious Problem #19, 211-218;\nNTA 2015 Annual Report, Most \nSerious Problem #16, 180-187;\nNTA 2013 Annual Report, Most \nSerious Problem #6, 75-83;\nNTA 2011 Annual Report, Most \nSerious Problem #3, 48-73.\nPub. L. No. 116-25, § 2008, 133 Stat. \n981, 1006 (2019).\n11\nCollaborate With the Public \nand Private Sectors to Protect \nTaxpayers From Identity Theft \nand Refund Fraud.\nNTA 2017 Annual Report, Most \nSerious Problem #20, 219-226.\nPub. L. No. 116-25, § 2001, 133 Stat. \n981, 1001 (2019).\n12\nRequire Employers Filing \nMore Than Five Forms W-2, \n1099-MISC, and 941 to File \nThem Electronically.\n2019 Purple Book LR #8, 17-19;\n2017 Purple Book LR #10, 21-23.\nPub. L. No. 116-25, § 2301, 133 \nStat. 981, 1012 (2019) (codified at \nIRC § 6011(e)(2)(A)).\n13\nIncrease Preparer Penalties.\nNTA 2003 Annual Report, Key \nLegislative Recommendation, \n270-301.\nUnited States–Korea Free Trade \nAgreement Implementation Act, Pub. L. \nNo. 112-41, Title V, § 501, 125 Stat. 428, \n459 (2011) (codified at IRC § 6695(g)).\n14\nAllow Married Co-owners of \na Business to Elect to File as \nSole Proprietors Rather Than \nas Partners.\nNTA 2002 Annual Report, Key \nLegislative Recommendation, \n172-184.\nU.S. Troop Readiness, Veterans’ \nCare, Katrina Recovery, and Iraq \nAccountability Appropriations Act, 2007, \nPub. L. No. 110-28, Title VIII, § 8215, \n121 Stat. 112, 193 (2007) (codified at \nIRC § 761).\n15\nTax a Child's Income at Rates \nThat Do Not Depend on the \nParents’ Income (i.e., Fix the \n\"Kiddie Tax\").\nNTA 2002 Annual Report, Key \nLegislative Recommendation, \n231-242.\nPub. L. No. 115-97, § 11001, 131 Stat. \n2054 (2017) (codified at IRC § 1).\n16\nAuthorize the IRS to Require \nBrokers to Report Basis \nInformation Upon the Sale \nof Securities.\nNTA 2005 Annual Report, Key \nLegislative Recommendation #5, \n433-441.\nEnergy Improvement and Extension Act \nof 2008, Pub. L. No. 110-343, Div. B, \nTitle IV, § 403, 122 Stat. 3765, 3854 \n(2008) (codified at IRC § 6045(g)).\n17\nAccelerate the Filing \nDeadline for Certain \nInformation Returns.\nNTA 2013 Annual Report, vol. 2, \n68-96.\nPub. L. No. 114-113, Division Q, Title \nII § 201, 129 Stat. 2242, 3076 (2015) \n(codified at IRC § 6071(c)).\n18\nDo Not Require Correction of \nDe Minimis Errors on Certain \nInformation Returns.\nNTA 2013 Annual Report, vol. 2, \n68-96.\nPub. L. No. 114-113, Division Q, Title \nII § 202, 129 Stat. 2242, 3076 (2015) \n(codified at IRC § 6721(c)).\n19\nAccelerate the Filing Deadline \nfor Certain Partnerships \nand Trusts.\nNTA 2003 Annual Report, Key \nLegislative Recommendation, \n302-307.\nSurface Transportation and Veterans \nHealth Care Choice Improvement Act \nof 2015, Pub. L. No. 114-41, § 2006(a), \n129 Stat. 443, 457 (2015) (codified at \nIRC § 6072).\n", "Appendix 2\n168\nAppendix 2\nLR #\nLegislative Recommendations\nSelected National Taxpayer \nAdvocate (NTA) Report References\nPublic Laws Adopting the \nRecommendations (in Whole or in Part)\n20\nChange the Deadline for Filing \nFinCEN Report 114 (Relating \nto Report of Foreign Bank and \nFinancial Accounts) to Match \nthe Deadline for Filing Federal \nIncome Tax Returns and Form \n8938 (Including Extensions).\nNTA 2014 Annual Report, Legislative \nRecommendation #6, 331-333.\nPub. L. No. 114-41, § 2006(b)(11), 129 \nStat. 443, 458-459 (2015).\n21\nEliminate Tax Strategy Patents.\nNTA 2007 Annual Report, \nLegislative Recommendation #4, \n512-524.\nLeahy-Smith America Invents Act, Pub. \nL. No. 112-29, § 14(a), 125 Stat. 284, \n327 (2011).\nImprove Assessment and Collection Procedures\n22\nExtend the Period for a Third \nParty to Request a Return of \nLevied Proceeds From Nine \nMonths to Two Years.\nNTA 2001 Annual Report, Key \nLegislative Recommendation, \n202-208.\nPub. L. No. 115-97, § 11071, 131 \nStat. 2054, 2091 (2017) (codified at \nIRC § 6343(b)).\n23\nAllow Taxpayers to Request \nEquitable Innocent Spouse \nRelief Under IRC § 6015(f) \nAny Time Before Expiration \nof the Period of Limitations \non Collection.\n2019 Purple Book LR #26, 48-49; \n2017 Purple Book LR #16, 33.\nPub. L. No. 116-25, § 1203, 133 \nStat. 981, 988 (2019) (codified at \nIRC § 6015(f)(2)).\n24\nPrevent the Debts of Low \nIncome Taxpayers From \nBeing Assigned to Private \nCollection Agencies.\n2019 Purple Book LR #28, 52-53.\nPub. L. No. 116-25, § 1205, 133 \nStat. 981, 989 (2019) (codified at \nIRC § 6306(d)(3).\n25\nHold Taxpayers Harmless \nWhen the IRS Returns Funds \nLevied From a Retirement \nPlan or Account. \n2017 Purple Book LR #22, 41-42.\nBipartisan Budget Act of 2018, Pub. L. \nNo. 115-123, Div. D, Title II, § 41104, 132 \nStat. 64, 155-156 (2018) (codified at \nIRC § 6343(f)).\n26\nAuthorize the IRS to Enter \nInto Partial Payment \nInstallment Agreements That \nDo Not Fully Pay the Liability \nBefore Expiration of the \nLimitations Period.\nNTA 2001 Annual Report, Key \nLegislative Recommendation, \n210-214.\nAmerican Jobs Creation Act of 2004, \nPub. L. No. 108-357, § 843, 118 \nStat. 1418, 1600 (2004) (codified at \nIRC § 6159(a)).\n27\nSend Change of Address \nNotices to an Employer's \nOld and New Addresses and \nPromote the Use of Offers in \nCompromise for Victims of \nPayroll Tax Fraud.\nNTA 2012 Annual Report, Most \nSerious Problem #23, 426-444.\nConsolidated Appropriations Act, \n2014, Pub. L. No. 113-76, Division E, \nTitle I, § 106, 128 Stat. 5 (2014) and \nsubsequent appropriations acts.\n", "Appendix 2\n169\nNational Taxpayer Advocate 2024 Purple Book \nLR #\nLegislative Recommendations\nSelected National Taxpayer \nAdvocate (NTA) Report References\nPublic Laws Adopting the \nRecommendations (in Whole or in Part)\nReform Penalty and Interest Provisions\n28\nClarify That a Reasonable \nCause Exception Applies to \nthe Penalty for Erroneous \nRefund or Credit Claims \nUnder IRC § 6676.\nNTA 2014 Annual Report, Legislative \nRecommendation #8, 351-356;\nNTA 2011 Annual Report, Legislative \nRecommendation #6, 544-547.\nPub. L. No. 114-113, Division Q, Title II, \n§ 209(c), 129 Stat. 2242, 3085 (2015) \n(codified at IRC § 6676(a)).\n29\nNotify Exempt Organizations \nWhen They Have Failed \nto File Two Consecutive \nReturns or Notices \nBefore Their Exemption Is \nAutomatically Revoked.\nNTA 2011 Annual Report, Status \nUpdate #2, 437-450.\nPub. L. No. 116-25, § 3102, 133 \nStat. 981, 1016 (2019) (codified at \nIRC § 6033(j)(1)).\n30\nReduce the Disproportionate \nPenalty for Failure to Make \nSpecial Disclosures of \n\"Listed Transactions\" Under \nIRC § 6707A. \nNTA 2008 Annual Report, \nLegislative Recommendation #10, \n419-422.\nSmall Business Jobs Act of 2010, \nPub. L. No. 111-240, § 2041, 124 \nStat. 2504, 2560 (2010) (codified at \nIRC § 6707A(b)).\nStrengthen Taxpayer Rights Before the Office of Appeals\n31\nCodify the Independent \nOffice of Appeals and Allow \nThose Denied Access to \nAppeals to Protest to the \nIRS Commissioner.\n2019 Purple Book LR #35, 64.\nPub. L. No. 116-25, § 1001(a), 133 \nStat. 981, 983 (2019) (codified at \nIRC § 7803(e)).\nEnhance Confidentiality and Disclosure Protections\n32\nLimit Redisclosures and \nUnauthorized Uses of Tax \nReturns and Tax Return \nInformation Obtained \nThrough IRC § 6103-Based \n“Consent” Disclosures.\n2019 Purple Book LR #38, 67;\n2017 Purple Book LR #39, 66.\nPub. L. No. 116-25, § 2202, 133 \nStat. 981, 1012 (2019) (codified at \nIRC § 6103(c)).\n33\nPenalize Unauthorized \nDisclosures of Return \nInformation by Tax \nWhistleblowers.\nNTA 2015 Annual Report, Legislative \nRecommendation #14, 413-418.\nPub. L. No. 116-25, § 1405(a)(2), 133 \nStat. 981, 998 (2019) (codified at \nIRC § 7213(a)(2)).\n34\nProvide Status Updates \nSufficient to Allow a \nWhistleblower to Monitor the \nProgress of the Claim.\nNTA 2015 Annual Report, Most \nSerious Problem #13, 143-158.\nPub. L. No. 116-25, § 1405(a)(1), 133 \nStat. 981, 997-998 (2019) (codified at \nIRC § 6103(k)(13)).\nStrengthen the Office of the Taxpayer Advocate\n35\nCodify the Taxpayer Advocate \nDirective (TAD) Appeal \nProcess and Require the NTA \nto Report to Congress on Any \nTAD Not Honored by the IRS. \n2019 Purple Book LR #43, 75-76; \n2017 Purple Book LR #41, 68-69;\nNTA 2016 Annual Report, Special \nFocus, 39-40.\nPub. L. No. 116-25, § 1301(a), 133 Stat. \n981, 991-992 (2019) (codified at IRC \n§ 7803(c)(5) and IRC § 7803(c)(2)(B)(ii)\n(VIII)).\n36\nEstablish the Compensation \nof the NTA by Statute and \nEliminate Eligibility for \nCash Bonuses.\n2019 Purple Book LR #49, 83-84;\n2017 Purple Book LR #49, 79-80.\nPub. L. No. 116-25, § 1301(c), 133 \nStat. 981, 993 (2019) (codified at \nIRC § 7803(c)(1)(B)(i)).\n", "Appendix 2\n170\nAppendix 2\nLR #\nLegislative Recommendations\nSelected National Taxpayer \nAdvocate (NTA) Report References\nPublic Laws Adopting the \nRecommendations (in Whole or in Part)\nStrengthen Taxpayer Rights in Judicial Proceedings\n37\nClarify That IRS Employees \nMay Refer Taxpayers to \na Specific Low Income \nTaxpayer Clinic.\n2019 Purple Book LR #14, 29-30; \n2017 Purple Book LR #8, 18;\nNTA 2007 Annual Report, Additional \nLegislative Recommendation #4, \n551-553.\nPub. L. No. 116-25, § 1402, 133 \nStat. 981, 997 (2019) (codified at \nIRC § 7526(c)(6)).\n38\nConsolidate Judicial Review \nof Collection Due Process \n(CDP) Hearings in the \nTax Court.\nNTA 2005 Annual Report, Key \nLegislative Recommendation #7, \n447-470.\nPension Protection Act of 2006, Pub. L. \nNo. 109-280, § 855, 120 Stat. 780, 1019 \n(2006) (codified at IRC § 6330(d)(1)).\n39\nClarify That the Scope \nand Standard of Tax Court \nDeterminations Under \nIRC § 6015(f) Is De Novo.\n2019 Purple Book LR #52, 91-93;\nNTA 2011 Annual Report, Legislative \nRecommendation #4, 531-536.\nPub. L. No. 116-25, § 1203(a)(1), 133 \nStat. 981, 988 (2019) (codified at \nIRC § 6015(e)(7)).\n40\nClarify That the Tax Court \nHas Jurisdiction to Review \nStand-Alone Equitable \nInnocent Spouse Relief \nDeterminations Under \nIRC § 6015(f).\nNTA 2001 Annual Report, Key \nLegislative Recommendation, \n159-165.\nTax Relief and Health Care Act of 2006, \nPub. L. No. 109-432, Division C, Title \nIV, § 408, 120 Stat. 2922, 3061-3062 \n(2006) (codified at IRC § 6015(e)(1)).\n41\nAllow Taxpayers Seeking \nExemption Under IRC \n§ 501(c)(4) and Certain \nOthers to Seek a Declaratory \nJudgment Just Like Those \nSeeking Exemption Under \nIRC § 501(c)(3).\nNTA 2014 Annual Report, Legislative \nRecommendation #12, 371-379.\nPub. L. No. 114-113, Division Q, Title \nIV, § 406, 129 Stat. 2242, 3120 (2015) \n(codified at IRC § 7428(a)(1)).\n42\nProtect Tax Whistleblowers \nFrom Retaliation.\nNTA 2015 Annual Report, Legislative \nRecommendation #13, 409-412.\nPub. L. No. 116-25, § 1405(b), 133 \nStat. 981, 998-999 (2019) (codified at \nIRC § 7623(d)).\nMiscellaneous Provisions\n43\nGenerally Avoid Forfeiture \nor Seizure of Deposits \nStructured to Avoid Currency \nReporting When They Are \nFrom a Legal Source.\nIRS Reform: Perspectives From \nthe National Taxpayer Advocate, \nHearing Before the H. Comm. on \nOversight, 115th Cong. (May 19, \n2017) (statement of Nina E. Olson, \nNational Taxpayer Advocate), 23.\nPub. L. No. 116-25, § 1201, 133 Stat. \n981, 986-987 (2019) (codified at 31 \nUSC § 5317(c)(2)).\n44\nProvide Commercial \nFishermen the Benefit \nof Income Averaging \nCurrently Available to \nCommercial Farmers.\nNTA 2001 Annual Report, Additional \nLegislative Recommendation, 226.\nPub. L. No. 108-357, § 314(b), 118 Stat. \n1418, 1468-1469 (2004) (codified at \nIRC § 1301(a)).\n45\nAllow Self-Employed \nIndividuals a Deduction for \nHealth Insurance Premiums.\nNTA 2001 Annual Report, Additional \nLegislative Recommendation, 223.\nPub. L. No. 111-240, § 2042, 124 \nStat. 2504, 2560 (2010) (codified at \nIRC § 162(l)).\n46\nClarify That Attorney Fees \nfor Discrimination Suits Are \nDeductible by Victims.\nNTA 2002 Annual Report, Key \nLegislative Recommendation, \n161-171.\nPub. L. No. 108-357, § 703, 118 Stat. \n1418, 1546-1548 (2004) (codified at \nIRC § 62(a)(19) and then subsequently \nrenumbered).\n", "Appendix 2\n171\nNational Taxpayer Advocate 2024 Purple Book \nLR #\nLegislative Recommendations\nSelected National Taxpayer \nAdvocate (NTA) Report References\nPublic Laws Adopting the \nRecommendations (in Whole or in Part)\n47\nCreate a Uniform Definition \nof a “Qualifying Child” for \nTax Provisions Relating to \nChildren and Family Status.\nNTA 2001 Annual Report, Key \nLegislative Recommendation, \n78-100.\nWorking Families Tax Relief Act of 2004, \nPub. L. No. 108-311, § 201, 118 Stat. \n1166, 1169-1175 (2004) (codified at \nIRC § 152).\n48\nAmend IRC §§ 108(a) and \n6050P to Provide That Gross \nIncome Does Not Include, and \nthe Department of Education \nIs Not Required to Report, \nIncome From the Cancellation \nof Student Loans Under the \nCoronavirus Aid, Relief and \nEconomic Security Act.\n2020 Purple Book LR #59, 131-132. \nAmerican Rescue Plan Act of 2021, Pub. \nL. No. 117-2, § 9675, 135 Stat. 4, 185-\n186 (2021) (codified at IRC §108(f)(5).\n49\nRestructure the Earned \nIncome Tax Credit to Make \nIt Simpler for Taxpayers and \nReduce Improper Payments.\nNTA Fiscal Year 2020 Objectives \nReport, vol. 3, at 8, 14, 17-19;\n2020 Purple Book LR #53, 115-119.\nPub. L. No. 117-2, §§ 9621, 9622, and \n9623, 135 Stat. 4, 152-154 (2021) \n(codified at IRC § 32).\n50\nProvide Earned Income \nTax Credit Relief During \nNational Disasters.\n2021 Purple Book LR #54, 120-121.\nPub. L. No. 117-2, § 9626, 135 Stat. 4, \n157 (2021).\n51\nWhistleblower Program: \nAmend IRC §§ 7623 and \n6103 to Provide Consistent \nTreatment of Recovered \nForeign Account Tax \nCompliance Act (FATCA) and \nReport of Foreign Bank and \nFinancial Accounts (FBAR) \nPenalties for Whistleblower \nAward Purposes.\nNTA 2015 Annual Report, Key \nLegislative Recommendation, \n419-425.\nPub. L. No. 115-123, Div. D, Title II, \n§ 41108(a) to (c), 132 Stat. 64, 158 \n(2018) (codified at IRC § 7623(c)).\nNote: \u0007\nAs of December 15, 2023, approximately 51 legislative recommendations proposed by the National Taxpayer Advocate \nhad been enacted into law. We say “approximately” because in some cases, enacted provisions are substantially similar to \nwhat we recommended but are not identical. Additional legislative recommendations may have been enacted after our \npublication deadline.\n", "logo for the Taxpayer Advocate Service - Your voice at the IRSQR code to the Taxpayer Advocate 2024 Purple Book\nwww.TaxpayerAdvocate.irs.gov\nPublication 5286 (Rev. 12-2023) Catalog Number 71169G Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
f433aois.pdf	0424 Form 433-A (OIC) (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f433aois.pdf	[ "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nFormulario 433-A (OIC) \n(abril de 2024) \nDepartment of the Treasury — Internal Revenue Service \nInformación de Cobro para los Asalariados y Trabajadores \npor Cuenta Propia\nUtilice este formulario si usted es\n► Una persona física que adeuda impuestos de los Estados Unidos sobre los \ningresos personales, en un Formulario 1040, Declaración de Impuestos de los \nEstados Unidos sobre los Ingresos Personales.\n► Una persona física con una obligación personal por el impuesto sobre artículos \nde uso y consumo. \n► Una persona física que es un trabajador por cuenta propia o tiene ingresos del \ntrabajo por cuenta propia.\n► Una persona física que es un trabajador por cuenta propia o tiene ingresos del \ntrabajo por cuenta propia. Se le considera un trabajador por cuenta propia si \nusted tiene un negocio propio o si realiza un oficio o negocio.\n► Una persona física que es personalmente responsable de una obligación de \nuna sociedad colectiva (únicamente si la sociedad colectiva presenta un \nofrecimiento).\n► Una persona física que presenta un ofrecimiento en nombre del patrimonio de \nuna persona fallecida.\nNota: Incluya archivos adjuntos si se necesita espacio adicional para responder de manera completa a cualquier pregunta. Este formulario solo se debe utilizar \ncon el Formulario 656 (sp), Ofrecimiento de Transacción.\nSección 1\nInformación Personal y del Hogar\nApellido\nNombre\nFecha de nacimiento (mm/dd/aaaa)\nNúmero de Seguro Social\n-\n-\nEstado civil\nSoltero(a)\nCasado(a)\n(mm/dd/aaaa)\nSi está casado(a), fecha del matrimonio\nDirección física del hogar (calle, ciudad, estado, código \npostal)\nUsted\nEs propietario del hogar\nRenta\nOtro (especificar, por ejemplo, alquiler compartido, vive \ncon un familiar, etcétera)\nSi usted estuvo casado y vivió en AZ, CA, ID, LA, NM, NV, TX, WA o WI en los últimos diez años, marque aquí.\nCondado de la residencia\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\nNúmero de fax\n( \n) \n-\nDirección postal de la casa (si es diferente a la anterior o al número de apartado \nde correos)\nProporcione información sobre su cónyuge.\nApellido del cónyuge\nNombre del cónyuge\nFecha de nacimiento (mm/dd/aaaa)\nProporcione información de todas las demás personas en el hogar o reclamadas como dependientes.\nNombre\nEdad\nParentesco\nReclamadas como \ndependientes en su \nFormulario 1040\nContribuye al ingreso del \nhogar\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nNúmero de Seguro Social\n-\n-\nSección 2\nInformación de Empleo para los Asalariados\nComplete esta sección si usted o su cónyuge son asalariados y reciben un Formulario W-2. Si usted o su cónyuge tienen ingresos del trabajo por cuenta propia (es decir, \nusted presenta un Anexo C, E, F, etcétera) en lugar de, o además de los ingresos por salarios, usted también debe completar la Información del Negocio en las Secciones \n4, 5 y 6.\nNombre de su empleador\nPeríodo de pago\nSemanal\nQuincenal\nMensual\nOtro\nDirección del empleador (calle, ciudad, estado, código \npostal)\n¿Tiene usted un interés de propiedad en este negocio?\nSí (también complete y presente el Formulario 433-B (SP))\nNo\nSu ocupación\n¿Cuánto tiempo lleva con este empleador?\n (años)\n (meses)\nNombre del empleador del cónyuge\nPeríodo de pago\nSemanal\nQuincenal\nMensual\nOtro\nDirección del empleador (calle, ciudad, estado, código \npostal)\n¿Tiene su cónyuge un interés de propiedad en este negocio?\nSí (también complete y presente el Formulario 433-B (SP))\nNo\nOcupación del cónyuge\n¿Cuánto tiempo lleva con este empleador?\n (años)\n (meses)\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 2 \nSección 3\nInformación sobre los Activos Personales (Nacionales y Extranjeros)\nUtilice el estado de cuenta más actualizado para cada tipo de cuenta, tal como cuenta corriente, de ahorro, del mercado de valores, y en línea, valor guardado en tarjetas (tal \ncomo una tarjeta de nómina de un empleador), cuentas de inversión y de jubilación (planes IRAs, Keogh, 401(k), acciones, bonos, fondos mutuos, certificados de depósito) y \nactivos digitales o intereses financieros en activos digitales, como tokens no fungibles (NFT, por sus siglas en inglés) y monedas virtuales, como criptomonedas y monedas \nestables, pólizas de seguro de vida que tienen un valor en efectivo o pueden venderse en un mercado secundario, una liquidación vitalicia y cajas de seguridad incluidas las \nubicadas en países o jurisdicciones extranjeros. El valor de los activos está sujeto a los ajustes del IRS según las circunstancias individuales. Anote la cantidad total \ndisponible para cada uno de los siguientes (si se necesita espacio adicional, incluya los archivos adjuntos). Asegúrese de incluir los activos ubicados en países o en \njurisdicciones extranjeros y agregue archivos adjuntos si necesita espacio adicional para responder.\nRedondear al valor entero en dólares más cercano. No anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0”.\nEfectivo e Inversiones (nacionales y extranjeras)\nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(1a) $ \nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/Certificado de \ndepósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(1b) $ \nTotal de cuentas bancarias del archivo adjunto\n(1c) $ \nSume las líneas (1a) a la (1c) menos ($1,000) =\n(1) $ \nCuenta de inversión\nAcciones\nBonos\nOtro\nNombre de la institución financiera y país en que se ubica\nNúmero de cuenta\nValor actual del mercado\n$ \nX 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(2a) $ \nCuenta de inversión\nAcciones\nBonos\nOtro\nNombre de la institución financiera y país en que se ubica\nNúmero de cuenta\nValor actual del mercado\n$ \nX 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(2b) $ \nTotal de cuentas de inversión del archivo adjunto. [valor actual del mercado menos el(los) saldo(s) del préstamo]\n(2d) $ \nSume las líneas (2a) a la (2d) =\n(2) $ \nActivo digital\nDescripción de activo digital\nNúmero de unidades\nUbicación de activo digital (cuenta de \nintercambio, billetera autogestionada)\nNúmero de cuenta para los activos \nmantenidos por un custodio o corredor de \nbolsa\nDirección de activo digital para los activos digitales \nautogestionados\nEquivalente en dólares estadounidenses de los activos digitales a la \nfecha de hoy\n$ \n= \n(2c) $ \nCuenta de jubilación\n401K\nIRA\nOtro\nNombre de la institución financiera\nNúmero de cuenta\nValor actual del mercado\n$ \nX 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(3a) $ \nTotal de cuentas de jubilación del archivo adjunto. [valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(3b) $ \nSume las líneas (3a) a la (3b) =\n(3) $ \nNota: La reducción del valor actual del mercado puede ser superior al 20% debido a posibles consecuencias tributarias/multas por retiro.\nValor en efectivo de las pólizas de seguro de vida\nNombre de la compañía de seguros\nNúmero de póliza\nValor en efectivo actual\n$ \nMenos el saldo del préstamo\n– $ \n= \n(4a) $ \nTotal del valor en efectivo de las pólizas de seguro de vida del \narchivo adjunto\n$ \nMenos el(los) saldo(s) del préstamo\n– $ \n= \n(4b) $ \nSume las líneas (4a) a la (4b) =\n(4) $ \n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 3 \nSección 3 (continuación)\nInformación sobre los Activos Personales (Nacionales y Extranjeros)\nBienes raíces (anote la información sobre cualquier casa, condominio, cooperativa, multipropiedad, etcétera, que usted posea o que vaya a comprar, incluidos \nlos activos que posea su cónyuge si vive en un estado de propiedad comunitaria)\n¿Están sus bienes raíces a la venta actualmente o tiene previsto venderlos para financiar la cantidad del ofrecimiento?\nSí\n(precio de lista)\nNo\nDescripción de la propiedad (indique si es residencia personal, propiedad de alquiler, vacante, etcétera)\nFecha de compra (mm/dd/aaaa)\nCantidad del pago hipotecario\nFecha del pago final\nTipo de título (tenencia conjunta, etcétera)\nUbicación (calle, ciudad, estado, código postal, condado y país)\nNombre, dirección (calle, ciudad, estado, código postal) y \nteléfono del prestamista/titular del contrato\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo (hipotecas, etcétera)\n– $ \n(valor total de los bienes inmuebles) =\n(5a) $ \nDescripción de la propiedad (indique si es residencia personal, propiedad de alquiler, vacante, etcétera)\nFecha de compra (mm/dd/aaaa)\nCantidad del pago hipotecario\nFecha del pago final\nTipo de título (tenencia conjunta, etcétera)\nUbicación (calle, ciudad, estado, código postal, condado y país)\nNombre, dirección (calle, ciudad, estado, código postal) y \nteléfono del prestamista/titular del contrato\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo (hipotecas, etcétera)\n– $ \n(valor total de los bienes inmuebles) =\n(5b) $ \nValor total de la(las) propiedad(es) del archivo adjunto. [valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(5c) $ \nSume las líneas (5a) a la (5c) =\n(5) $ \nVehículos (anote la información sobre cualquier automóvil, bote, motocicleta, etcétera, que sea de su propiedad o que arriende) . Incluya aquellos ubicados en \npaíses o en jurisdicciones extranjeros. Si necesita espacio adicional, enumere en un archivo adjunto.\nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/cantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo \n(si el vehículo está arrendado, \nanote 0 como el valor total) =\n(6a) $ \nReste $3,450 de la línea (6a) \n(Si la línea (6a) menos $3,450 es un número negativo, anote “0”)\n(6b) $ \nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/cantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo \n(si el vehículo está arrendado, \nanote 0 como el valor total) =\n(6c) $ \nSi presenta un ofrecimiento conjunto, reste $3,450 de la línea (6c) \n(Si la línea (6c) menos $3,450 es un número negativo, anote “0”) \nSi no presenta un ofrecimiento conjunto, anote la cantidad de la línea (6c)\n(6d) $ \nValor total de los vehículos enumerados del archivo adjunto. \n[valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(6e) $ \nTotal de las líneas (6b), (6d) y (6e) =\n(6) $ \n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 4 \nSección 3 (continuación)\nInformación sobre los Activos Personales (Nacionales y Extranjeros)\nOtros elementos valiosos (obras de arte, colecciones, joyas, elementos de valor en cajas de seguridad, interés en una compañía o negocio que no cotiza en bolsa, etcétera)\nDescripción del(de los) activo(s)\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(7a) $\nValor de los muebles y artículos personales restantes (no enumerados anteriormente)\nDescripción de los activos\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(7b) $ \nValor total de los elementos valiosos enumerados del archivo adjunto \n[valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(7c) $ \nSume las líneas (7a) a la (7c) menos la deducción del IRS de $11,390 =\n(7) $ \nNo incluya la cantidad en las líneas con una letra al lado del número. Redondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (1) a la (7) y anote la cantidad en la Casilla A =\nCasilla A - Acciones individuales \ndisponibles en activos\n$\nNOTA: Si usted o su cónyuge son trabajadores por cuenta propia, se deben completar las secciones 4, 5 y 6 antes de continuar a las secciones 7 y 8.\nSección 4\nInformación de Trabajadores por Cuenta Propia\nSi usted o su cónyuge son trabajadores por cuenta propia (por ejemplo, presentan los Anexos C, E, F, etcétera), complete esta sección.\n¿Tiene su negocio un propietario único?\nSí\nNo\nNombre del negocio\nDirección del negocio (si no es la residencia personal)\nNúmero de teléfono comercial\n( \n) \n-\nNúmero de identificación del empleador\nDirección del sitio web del negocio\nNombre o seudónimo \ncomercial (DBA, por sus \nsiglas en inglés)\nDescripción del negocio\nNúmero total de empleados\nFrecuencia de los depósitos de \nimpuestos\nNómina mensual bruta \npromedio\n$\n¿Tiene usted o su cónyuge otros intereses comerciales? Incluya cualquier participación en una compañía de \nresponsabilidad limitada (LLC, por sus siglas en inglés), sociedad colectiva de responsabilidad limitada (LLP, \npor sus siglas en inglés), sociedad anónima, sociedad colectiva, etcétera\nSí\n(porcentaje de propiedad\n) Título\nNo\nDirección comercial (calle, ciudad, estado, código postal)\nNombre comercial\nNúmero de teléfono comercial\n( \n) \n-\nNúmero de identificación del empleador\nTipo de negocio (seleccione uno)\nSociedad colectiva\nCompañía de responsabilidad limitada \n(LLC, por sus siglas en inglés)\nSociedad anónima\nOtro\nSección 5\nInformación sobre los Activos del Negocio (para los trabajadores por cuenta propia) \n(Nacionales y Extranjeros)\nEnumere los activos del negocio incluidas las cuentas bancarias, activos digitales como (criptomoneda), herramientas, libros, maquinaria, equipo, vehículos y bienes raíces \ndel negocio que sean propios/arrendados/alquilados. Si se necesita espacio adicional, adjunte una lista de los elementos. No incluya los activos personales enumerados en \nla sección 3.\nRedondear al valor entero en dólares más cercano. No anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0”.\nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/\nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(8a) $ \nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(8b) $ \nTotal de cuentas bancarias del archivo adjunto\n(8d) $ \nSume las líneas (8a) a la (8d) =\n(8) $ \nActivo digital\nDescripción de activo digital\nNúmero de unidades\nUbicación de activo digital (cuenta de \nintercambio, billetera autogestionada)\nNúmero de cuenta para los activos \nmantenidos por un custodio o corredor de \nbolsa\nDirección de activo digital para los activos digitales \nautogestionados\nEquivalente en dólares estadounidenses de los activos digitales a la \nfecha de hoy\n$ \n= \n(8c) $ \n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 5 \nSección 5 (continuación)\nInformación sobre los Activos del Negocio (para los trabajadores por cuenta propia) \n(Nacionales y Extranjeros)\nDescripción de los activos\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total (si se arrienda o utiliza \nen la producción de ingresos, \nanote 0 como el valor total)\n= \n(9a) $ \nDescripción de los activos\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total (si se arrienda o utiliza \nen la producción de ingresos, \nanote 0 como el valor total)\n= \n(9b) $ \nValor total de los activos enumerados del archivo adjunto [valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(9c) $ \nSume las líneas (9a) a la (9c) =\n(9) $ \nEl IRS permitió la deducción por libros profesionales y herramientas de comercio –\n (10) $\nAnote el valor de la línea (9) menos la línea (10). Si es menor que cero, anote cero =\n(11) $ \nPagarés por Cobrar\n¿Tiene pagarés por cobrar?\nSí\nNo\nSi la respuesta es sí, adjunte el listado actual que incluya el(los) nombre(s) y la cantidad de pagaré(s) por cobrar\nCuentas por Cobrar\n¿Tiene cuentas por cobrar, incluidos pagos electrónicos, empresas de factoraje y cualquier cuenta de \ntrueques o subastas en línea?\nSí\nNo\nSi la respuesta es sí, proporcione una lista de sus cuentas por cobrar actuales (incluya la cantidad y la antigüedad)\n No incluya las cantidades de las líneas con una letra al lado del número [por ejemplo: (9c)]. \nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (8) y (11) y anote la cantidad en la Casilla B = \nCasilla B \nAcciones comerciales disponibles en \nactivos\n$\nSección 6\nInformación de Ingresos y Gastos del Negocio (para los trabajadores por cuenta propia)\nSi proporciona un estado de ganancias y pérdidas (P&L, por sus siglas en inglés) actual correspondiente a la información a continuación, anote el total del ingreso mensual \nbruto en la línea 17 y sus gastos mensuales en la línea 29 a continuación. No complete las líneas (12) - (16) y (18) - (28). Puede utilizar las cantidades de los ingresos y los \ngastos reclamadas en su Anexo C más reciente; sin embargo, si la cantidad cambió significativamente durante el año anterior, se debe presentar un P&L actual para \ncomprobar la reclamación.\nPeríodo proporcionado desde el principio\nhasta\nRedondear al valor entero en dólares más cercano. No anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0”.\nIngresos comerciales (puede promediar los ingresos/ganancias de 6 a 12 meses para determinar sus ingresos/ganancias mensuales brutos)\nIngresos brutos\n(12) $\nIngresos brutos de alquiler\n(13) $\nIngresos por intereses\n(14) $\nDividendos\n(15) $\nOtros ingresos\n(16) $\nSume las líneas (12) a la (16) = (17) $\nGastos del negocio (puede promediar los gastos de 6 a 12 meses para determinar sus gastos promedio)\nMateriales comprados (por ejemplo, artículos directamente relacionados con la producción de un producto o servicio)\n(18) $\nInventario comprado (por ejemplo, bienes comprados para la reventa)\n(19) $\nSueldos y salarios brutos\n(20) $\nAlquiler\n(21) $\nSuministros (artículos utilizados para realizar negocios que se consumen o se utilizan dentro de un año, por ejemplo, libros, \nsuministros de oficina, equipo profesional, etcétera)\n(22) $\nServicios públicos/teléfonos\n(23) $\nCostos de vehículos (gasolina, aceite, reparaciones, mantenimiento)\n(24) $\nSeguro del negocio\n(25) $\nImpuestos del negocio actuales (por ejemplo, los impuestos sobre bienes inmuebles, artículos de uso y consumo, franquicias, \nocupación, bienes personales, ventas y la parte del empleador de los impuestos sobre la nómina)\n(26) $\nDeudas garantizadas (excluidas las tarjetas de crédito)\n(27) $\nOtros gastos del negocio (incluya una lista)\n(28) $\nSume las líneas (18) a la (28) = (29) $\nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nReste la línea (29) de la línea (17) y anote la cantidad en la Casilla C = \nCasilla C \nIngresos netos del negocio\n$\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 6 \nSección 7 \nInformación sobre los Ingresos y Gastos Mensuales del Hogar\nAnote los ingresos mensuales brutos promedio de su hogar. Los ingresos mensuales brutos incluyen salarios, Seguro Social, pensiones, desempleo y otros ingresos. Los \nejemplos de otros ingresos incluyen, entre otros: subsidios agrícolas, ingresos por juegos de azar, créditos de petróleo, subsidios de alquiler, ingresos de economía \ncompartida por proporcionar trabajo, servicios o mercancías (por ejemplo, Uber, Lyft, AirBnB, VRBO), ingresos mediante plataformas digitales como una aplicación o sitio \nweb, etc., y ganancias de capital recurrentes por la venta de valores u otras propiedades como activos digitales. La información a continuación es para usted, su cónyuge y \ncualquier otra persona que contribuya a los ingresos del hogar. El hogar completo incluye cónyuges, cónyuges no responsables, parejas, hijos y otras personas que \ncontribuyan al hogar. Esto es necesario para que el IRS evalúe su ofrecimiento con exactitud.\nIngresos mensuales del hogar\nNota: La totalidad de los ingresos del hogar también debe incluir los ingresos que se consideren no tributables y que no se incluyan en su declaración de \nimpuestos.\nRedondear al valor entero en dólares más cercano.\nContribuyente primario\nSalarios brutos\n$ \nSeguro Social\n+ $ \nPensión(es)\n+ $ \nOtros ingresos (por \nejemplo, el desempleo)\n+ $ \nTotal de los ingresos \ndel contribuyente \nprimario = \n(30) $\nCónyuge\nSalarios brutos\n$ \nSeguro Social\n+ $ \nPensión(es)\n+ $ \nOtros ingresos (por \nejemplo, el desempleo)\n+ $ \nTotal de los ingresos \ndel cónyuge = \n(31) $\n(32) $\nDistribuciones (por ejemplo, ingresos provenientes de sociedades colectivas, sociedades anónimas tipo S, etcétera)\n(34) $\nIngresos netos de alquiler\n(35) $\nIngresos netos del negocio de la Casilla C [en el Anexo C, no se permiten las deducciones por gastos que no sean en efectivo \n(por ejemplo, depreciación, agotamiento, etc.) como gasto a los efectos del ofrecimiento y deben volver a sumarse en la cifra del \ningreso neto]\n(36) $\nPensión para hijos menores recibida\n(37) $\nPensión conyugal recibida\n(38) $\nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (30) a la (38) y anote la cantidad en la Casilla D =\nCasilla D \nTotal de ingresos del hogar\n$\nGastos mensuales del hogar\nAnote sus gastos mensuales promedio.\nNota: Para los gastos reclamados únicamente en las casillas (39) y (45), usted debe enumerar la cantidad total del estándar permitido, incluso si la cantidad \nactual que paga es menor. Para las otras casillas, anote sus gastos actuales. Puede encontrar los estándares permitidos en IRS.gov/businesses/small-\nbusinesses-self-employed/collection-financial-standards (en inglés).\nRedondear al valor entero en dólares más cercano.\nAlimentos, ropa y varios (por ejemplo suministros de limpieza, productos de cuidado personal, pago mínimo en tarjeta de \ncrédito). Se puede utilizar un estimado razonable de estos gastos\n(39) $\nVivienda y servicios públicos (por ejemplo, pago de alquiler o hipoteca y costo mensual promedio de los impuestos sobre la \npropiedad, seguro del hogar, mantenimiento, cuotas, tarifas y servicios públicos, incluidos la electricidad, gas, otros combustibles, \nrecolección de basura, agua, televisión por cable e internet, teléfono y teléfono celular)\n pago de alquiler mensual\n(40) $\nPago(s) de préstamo y/o arrendamiento de vehículos\n(41) $\nCostos operativos de vehículos (por ejemplo, el costo mensual promedio de mantenimiento, reparaciones, seguros, combustible, \nregistros, licencias, inspecciones, estacionamiento, peajes, etcétera). Se puede utilizar un estimado razonable de estos gastos\n(42) $\nCostos de transportes públicos (por ejemplo, el costo mensual promedio de las tarifas de transportes públicos como el autobús, \ntren, ferry, taxi, etcétera). Se puede utilizar un estimado razonable de estos gastos\n(43) $\nPrimas de seguro médico\n(44) $\nGastos de su bolsillo por atención médica (por ejemplo, el costo mensual promedio de medicamentos con receta, servicios \nmédicos y suministros médicos como anteojos, audífonos, etcétera)\n(45) $\nPagos ordenados por el tribunal (por ejemplo, el costo mensual de cualquier pensión conyugal, pensión para hijos menores, etcétera)\n(46) $\nPagos por el cuidado de hijos/dependientes (por ejemplo, guarderías, etcétera)\n(47) $\nPrimas de seguro de vida\nCantidad de la póliza de seguro de vida\n(48) $\nImpuestos mensuales actuales (por ejemplo, el costo mensual de los impuestos federales, estatales y locales, impuestos sobre \nla propiedad personal, etcétera)\n(49) $\nIntereses, dividendos y derechos de autor\n(33) $\nFuentes de ingresos adicionales utilizadas para mantener el hogar, por ejemplo, cónyuges no responsables o cualquier otra \npersona que pueda contribuir a los ingresos del hogar, etcétera\nEnumere la(s) fuente(s)\n(50) $\nAnote la cantidad de su(s) pago(s) de impuestos mensuales estatales o locales morosos\nTotal de impuestos adeudados\n(51) $\nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (39) a la (51) y anote la cantidad en la Casilla E =\nDeudas garantizadas/Otros (por ejemplo, cualquier préstamo en el que prometió como garantía un activo que no figuraba \nanteriormente, préstamos estudiantiles garantizados por el gobierno, jubilación o cuotas requeridas por el empleador)\nEnumere la(s) deuda(s)/el(los) gasto(s)\nCasilla E \nTotal de gastos del hogar\n$\nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nReste la Casilla E de la Casilla D y anote la cantidad en la Casilla F =\nCasilla F \nIngresos mensuales restantes\n$\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 7 \nSección 8 \nCalcule la cantidad mínima de su Ofrecimiento\nEn los siguientes pasos se calcula la cantidad mínima de su ofrecimiento. La cantidad de tiempo que se tome para pagar su ofrecimiento en su totalidad afectará la cantidad \nmínima de su ofrecimiento. Si paga durante un período de tiempo más corto, la cantidad mínima del ofrecimiento será menor.\nNota: Los multiplicadores a continuación (12 y 24) y la cantidad del ofrecimiento calculado (que incluye la(las) cantidad(es) permitida(s) para vehículos y cuentas \nbancarias) no se aplican si el IRS determina que usted tiene la capacidad para pagar su deuda tributaria en su totalidad dentro del período legal para su cobro. \nRedondear al valor entero en dólares más cercano.\nSi pagará su ofrecimiento en cinco pagos o menos dentro de los cinco meses o menos, multiplique los “Ingresos mensuales restantes” (Casilla F) por 12 para obtener los \n“Ingresos restantes futuros” (Casilla G). No anote un número menor a $0.\nAnote el total de la Casilla F\n$\nX 12 = \nCasilla G Ingresos Restantes Futuros\n$\nSi pagará su ofrecimiento en seis a 24 meses, multiplique los “Ingresos mensuales restantes” (Casilla F) por 24 para obtener los “Ingresos restantes futuros” (Casilla H). No \nanote un número menor a $0.\nAnote el total de la Casilla F\n$\nX 24 = \nCasilla H Ingresos Restantes Futuros\n$\nDetermine la cantidad mínima de su ofrecimiento sumando el total de los activos disponibles de la Casilla A y la Casilla B (si corresponde) a la cantidad de la Casilla G o de \nla Casilla H.\nAnote la cantidad de la Casilla A \nmás la Casilla B (si corresponde)\n$\n+ \nAnote la cantidad de la Casilla G o \nde la Casilla H\n$\n=\nCantidad del Ofrecimiento \nSu ofrecimiento debe ser superior a cero ($0). No \ndeje espacios en blanco. Utilice solo valores \nenteros en dólares.\n$ \nAnote la cantidad del ofrecimiento indicado arriba en la Sección 4, Términos del Pago, del Formulario 656 a menos que no pueda pagar la \ncantidad adeudada por circunstancias especiales. Si no puede pagar la cantidad adeudada por una circunstancia especial, anote la cantidad \nque puede pagar en la Sección 4, Términos de Pago, del Formulario 656 y explique cuál es la circunstancia especial en la Sección 3, Motivo del \nOfrecimiento, del Formulario 656, Ofrecimiento de Transacción.\nSección 9\nOtra Información\nInformación adicional que el IRS necesita para considerar la liquidación de su deuda tributaria. Si usted o su negocio se encuentran actualmente en un \nprocedimiento de bancarrota, usted no es elegible para solicitar un ofrecimiento.\n¿Es usted parte o está involucrado en un litigio? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nDemandante\nDemandado\nUbicación de la presentación\nNúmero de expediente/caso\nRepresentado por\nCantidad de disputa\n$ \nPosible fecha de finalización (mmddaaaa)\nObjeto de litigio\n¿Se declaró en bancarrota en los últimos 7 años? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nFecha de presentación (mmddaaaa)\nFecha de denegación (mmddaaaa)\nFecha dada de baja (mmddaaaa)\nNúmero de petición\nUbicación de la presentación\nEn los últimos 10 años, ¿vivió usted fuera de los EE. UU. por seis meses o más? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nFecha en las que vivió en el extranjero: Desde (mmddaaaa)\nHasta (mmddaaaa)\n¿Es usted o alguna vez fue parte de algún litigio que involucre al IRS/Estados Unidos? (incluido cualquier litigio tributario)\nSí\nNo\nSi la respuesta es sí y el litigio incluyó una deuda tributaria, proporcione los tipos de impuestos y los períodos involucrados\n¿Es usted el beneficiario de un fideicomiso, patrimonio, o póliza de seguro de vida, incluidos aquellos ubicados en países o en jurisdicciones \nextranjeros? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nLugar donde se registró\nEIN\nNombre del fideicomiso, patrimonio o póliza\nCantidad que se espera recibir\n$\n¿Cuándo se recibirá la cantidad?\n¿Es usted un fideicomisario, fiduciario o contribuyente de un fideicomiso? \nSí\nNo\nNombre del fideicomiso\nEIN\n¿Tiene una caja de seguridad, incluidas las ubicadas en países o en jurisdicciones extranjeros? (comercial o personal) (si la respuesta es sí, \nresponda lo siguiente)\nSí\nNo\nUbicación (nombre, dirección y número(s) de caja)\nContenidos\nValor\n$\nEn los últimos 10 años, ¿transfirió algún activo con un valor justo de mercado de más de $10,000, incluidos los bienes raíces, por menos de su \nvalor total? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nEnumere el(los) activo(s)\nValor al momento de la \ntransferencia\n$\nFecha de la transferencia (mmddaaaa)\nA quién o dónde se transfirió\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 8 \nSección 9 (continuación)\nOtra Información\n¿Tiene usted algunos activos o es propietario de bienes raíces fuera de los EE. UU.?\nSí\nNo\nSi la respuesta es sí, proporcione la descripción, ubicación y valor\n¿Tiene algunos fondos en fideicomiso por parte de un tercero?\nSí\nNo\nSi la respuesta es sí, cuánto $ \nDónde\nSección 10 \nFirmas\nBajo penas de perjurio, declaro haber revisado este ofrecimiento, incluidos los documentos adjuntos, y que según mi leal saber y entender es verdadero, \ncorrecto y completo.\n►\nFirma del contribuyente\nFecha (mm/dd/aaaa)\n►\nFirma del cónyuge\nFecha (mm/dd/aaaa)\nRecuerde incluir todos los archivos adjuntos correspondientes enumerados a continuación.\nLas copias de comprobantes de pagos, comprobantes de ingresos, etcétera, más recientes de cada empleador.\nLas copias del estado de cuenta más reciente de cada cuenta de jubilación y de inversión.\nLas copias de los comprobantes más recientes, etcétera, de todas las demás fuentes de ingresos, tales como pensiones, Seguro Social, \ningresos por alquiler, intereses y dividendos (incluidos los recibidos de una sociedad colectiva, sociedad anónima, LLC, LLP, etcétera), orden \njudicial para la pensión para hijos menores, pensión conyugal, derechos de autor, subsidios agrícolas, ingresos por juegos de azar, créditos de \npetróleo, subsidios de alquiler, ingresos de economía compartida por proporcionar trabajo, servicios o mercancías (por ejemplo, Uber, Lyft, \nAirBnB, VRBO), ingresos mediante plataformas digitales como una aplicación o sitio web, etc., y ganancias de capital recurrentes por la venta de \nvalores u otras propiedades como activos digitales.\nLas copias de los extractos bancarios completos individuales de los tres meses más recientes. Si usted opera un negocio, las copias de los seis \nestados de cuenta completos más recientes de cada cuenta bancaria comercial.\nLas copias del estado de cuenta más reciente del (de los) prestamista(s) sobre préstamos tales como hipotecas, segundas hipotecas, vehículos, \netcétera, que muestren los pagos mensuales, las liquidaciones de préstamos y los saldos.\nUn Formulario 433-B (sp) (Información de Cobro para los Negocios) debidamente completado, si usted o su cónyuge tienen un interés en una \nentidad comercial de la que no sean dueños únicos).\nLa lista de Cuentas por Cobrar o Pagarés por Cobrar, si corresponde.\nLa verificación de la obligación tributaria estatal/local morosa que muestre el total de los impuestos estatales/locales y la cantidad de los pagos \nmensuales morosos, si corresponde. \nLas copias de órdenes del tribunal correspondientes a los pagos de pensión para hijos menores/pensión conyugal reclamados en la sección de \ngastos mensuales. \nLas copias de los documentos del fideicomiso, si corresponde, según la sección 9.\nLa documentación para respaldar cualquier circunstancia especial descrita en la “Explicación de circunstancias” en el Formulario 656 (sp), si \ncorresponde.\nAdjunte un Formulario 2848 (sp), Poder Legal y Declaración del Representante, si desea que su abogado, contador público autorizado (CPA, por \nsus siglas en inglés), o agente inscrito le represente y no tiene un formulario actual en los archivos del IRS. Asegúrese de que todos los años y \nlos formularios relacionados con su ofrecimiento estén enumerados en el Formulario 2848 e incluya el año tributario en curso. Marque la casilla \ncorrespondiente para asegurarse de que se envíen copias de las comunicaciones al representante.\nFormulario 656 (sp) actual debidamente completado y firmado.\n" ]
f433bois.pdf	0424 Form 433-B (OIC) (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f433bois.pdf	[ "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nFormulario 433-B (OIC) \n(abril de 2024) \nDepartment of the Treasury — Internal Revenue Service \nInformación de Cobro para los Negocios\nComplete este formulario si su negocio es una\n► Sociedad anónima\n► Sociedad colectiva\n► Compañía de Responsabilidad Limitada (LLC, por sus siglas en inglés) clasificada como una sociedad anónima\n► Otra LLC \nNota: Si su negocio tiene un propietario único no utilice este formulario. En su lugar, complete el Formulario 433-A (OIC) (sp), Información de Cobro para los \nAsalariados y Trabajadores por Cuenta Propia. Este formulario solo se debe utilizar con el Formulario 656 (sp), Ofrecimiento de Transacción.\nIncluya archivos adjuntos si se necesita espacio adicional para responder de manera completa a cualquier pregunta.\nSección 1 \nInformación del Negocio (Nacional y Extranjero)\nNombre comercial\nNúmero de identificación del empleador\nDirección física del negocio (calle, ciudad, estado, código postal)\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\nDirección del sitio web del negocio\nCondado de la ubicación del negocio\nDescripción del negocio y seudónimo comercial o “Nombre Comercial” (DBA, por \nsus siglas en inglés)\nDirección postal del negocio (si es diferente a la anterior o al número de apartado de \ncorreos)\nNúmero de fax\n( \n) \n-\nContratista federal\nSí\nNo\nNúmero total de empleados\nFrecuencia de los depósitos de impuestos\nNómina mensual bruta promedio\n$\n¿El negocio subcontrata servicios para la tramitación de la nómina y la preparación \nde declaración de impuestos por una cuota?\nSí\nNo\nSi la respuesta es sí, enumere el nombre y la dirección de los proveedores en la \ncasilla a continuación (calle, ciudad, estado, código postal)\nProporcione información sobre todos los socios, funcionarios, miembros de la LLC, accionistas principales (nacionales y extranjeros), etcétera, asociados con el \nnegocio. Incluya archivos adjuntos si necesita espacio adicional.\nApellido\nNombre\nTítulo\nPorcentaje de propiedad y salario anual\nNúmero de Seguro Social\n-\n-\nDirección de casa (calle, ciudad, estado, código postal)\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\nApellido\nNombre\nTítulo\nPorcentaje de propiedad y salario anual\nNúmero de Seguro Social\n-\n-\nDirección de casa (calle, ciudad, estado, código postal)\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\nApellido\nNombre\nTítulo\nPorcentaje de propiedad y salario anual\nNúmero de Seguro Social\n-\n-\nDirección de casa (calle, ciudad, estado, código postal)\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 2 \nSección 2 \nInformación Comercial de los Activos (Nacional y Extranjero)\nReúna los estados de cuenta más recientes de los bancos, prestamistas sobre préstamos, hipotecas (incluidas las segundas hipotecas), pagos mensuales, saldos de \npréstamos y tablas de depreciación del contador, si corresponde. Además, incluya la marca/modelo/año/millaje de los vehículos y el valor actual de los activos del negocio. \nPara estimar el valor actual, puede consultar los recursos como Kelley Blue Book (www.kbb.com), NADA (www.nada.com), publicaciones inmobiliarias locales de \npropiedades similares a la suya, y cualquier otro sitio web o publicación que muestre lo que los activos del negocio valdrían si usted los vendiera. El valor de los activos está \nsujeto a los ajustes por parte del IRS. Anote la cantidad total disponible para cada uno de los siguientes (si se necesita espacio adicional, por favor, incluya archivos \nadjuntos).\nRedondear al valor entero en dólares más cercano. No anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0”.\nEfectivo e inversiones (nacionales y extranjeras)\nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(1a) $ \nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(1b) $ \nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco\nNúmero de cuenta\n(1c) $ \nTotal de cuentas bancarias del archivo adjunto\n(1d) $ \nSume las líneas (1a) a la (1d) =\n(1) $ \nCuenta de inversión\nAcciones\nBonos\nOtro\nNombre de la institución financiera y país en que se ubica\nNúmero de cuenta\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(2a) $ \nCuenta de inversión\nAcciones\nBonos\nOtro\nNombre de la institución financiera y país en que se ubica\nNúmero de cuenta\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(2b) $ \nActivo digital\nDescripción de activo digital\nNúmero de unidades\nUbicación de activo digital (cuenta de \nintercambio, billetera autogestionada)\nNúmero de cuenta para los activos \nmantenidos por un custodio o corredor de \nbolsa\nDirección de activo digital para los activos digitales \nautogestionados\nEquivalente en dólares estadounidenses de los activos digitales a la \nfecha de hoy\n$ \n= \n(2c) $ \nTotal de cuentas de inversión del archivo adjunto. [valor actual del mercado menos el(los) saldo(s) del préstamo]\n(2d) $ \nSume las líneas (2a) a la (2d) = \n(2) $ \nPagarés por Cobrar\n¿Tiene pagarés por cobrar?\nSí\nNo\nSi la respuesta es sí, adjunte el listado actual que incluya el nombre, la edad y la cantidad del (de los) pagaré(s) por cobrar\nCuentas por Cobrar\n¿Tiene cuentas por cobrar, incluidos pagos electrónicos, empresas de factoraje y cualquier cuenta de \ntrueques o subastas en línea?\nSí\nNo\nSi la respuesta es sí, proporcione una lista del nombre, edad y cantidad de las cuentas por cobrar actuales\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 3 \nSection 2 (continuación) \nInformación Comercial de los Activos (Nacional y Extranjero)\nSi el negocio posee más propiedades, vehículos, o equipos de los que se muestran en este formulario, por favor, enumérelo en un archivo adjunto por separado.\nBienes inmuebles (edificios, lotes, propiedades comerciales, etcétera)\n¿Están sus bienes raíces a la venta actualmente o tiene previsto venderlos para financiar la cantidad del ofrecimiento?\nSí\n(precio de lista)\nNo\nDirección de la propiedad (calle, ciudad, \nestado, código postal, condado y país)\nDescripción de la propiedad (indique si es una propiedad de alquiler, vacante, etcétera)\nFecha de compra\nPago hipotecario mensual\nFecha del pago final\nNombre del prestamista/titular del contrato\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo (hipotecas, etcétera)\n– $ \nValor total de los bienes \ninmuebles =\n(3a) $ \nDirección de la propiedad (calle, ciudad, \nestado, código postal, condado y país)\nDescripción de la propiedad (indique si es una propiedad de alquiler, vacante, etcétera)\nFecha de compra\nPago hipotecario mensual\nFecha del pago final\nNombre del prestamista/titular del contrato\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo (hipotecas, etcétera)\n– $ \nValor total de los bienes \ninmuebles =\n(3b) $ \nValor total de la(las) propiedad(es) enumerada(s) en el archivo adjunto. \n[valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(3c) $ \nSume las líneas (3a) a la (3c) = \n(3) $ \nVehículos del negocio (automóviles, botes, motocicletas, remolques, etcétera). Incluya aquellos ubicados en países o en jurisdicciones extranjeros. Si necesita espacio \nadicional, enumere en un archivo adjunto.\nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje u horas de uso\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/\ncantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo (si el \nvehículo está arrendado, anote 0 \ncomo el valor total) = \n(4a) $ \nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje u horas de uso\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/\ncantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo (si el \nvehículo está arrendado, anote 0 \ncomo el valor total) = \n(4b) $ \nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje u horas de uso\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/\ncantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo (si el \nvehículo está arrendado, anote 0 \ncomo el valor total) = \n(4c) $ \nValor total de los vehículos enumerados del archivo adjunto. [valor actual del mercado X 0.8 menos el(los) saldo(s) del \npréstamo]\n(4d) $ \nSume las líneas (4a) a la (4d) = \n(4) $ \n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 4 \nSección 2 (continuación) \nInformación Comercial de los Activos (Nacional y Extranjero)\nOtros equipos del negocio \n[Si tiene más de una pieza de equipo, por favor, enumérelo en un archivo adjunto por separado y anote el total del equipo en la casilla (5b)]\nTipo de equipo\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del equipo (si se arrendó o \nse utilizó en la producción de ingresos, \nanote 0 como el valor total) =\n(5a) $ \nValor total del equipo enumerado del archivo adjunto. [valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(5b) $ \nValor total de todo el equipo del negocio \nSume las líneas (5a) y (5b) = \n(5) $ \nNo incluya la cantidad en las líneas con una letra al lado del número. Redondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (1) a la (5) y anote la cantidad en la Casilla A = \nCasilla A \nAcciones disponibles en los activos\n$\nSección 3 \nInformación de los Ingresos del Negocio\nAnote los ingresos mensuales brutos promedio de su negocio. Para determinar sus ingresos brutos mensuales, utilice la documentación más reciente, de seis a \n12 meses, de comisiones, facturas, ingresos brutos de ventas/servicios, etcétera; los estados de cuenta más recientes, de seis a 12 meses, etcétera, de cualquier \notra fuente de ingresos (tales como ingresos de alquiler, intereses y dividendos o subsidios); o puede utilizar el estado de ganancias y pérdidas (P&L, por sus \nsiglas en inglés) más reciente, de seis a 12 meses, para proporcionar la información de los ingresos y gastos.\nNota: Si proporciona un estado de ganancias y pérdidas actual correspondiente a la información a continuación, anote el total de los ingresos \nmensuales brutos en la Casilla B a continuación. No complete las líneas (6) - (10).\nPeríodo proporcionado desde el principio\nhasta\nIngresos brutos\n(6) $ \nIngresos brutos por alquiler\n(7) $ \nIngresos por intereses\n(8) $ \nDividendos\n(9) $ \nOtros ingresos (especificar en el archivo adjunto)\n(10) $ \nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (6) a la (10) y anote la cantidad en la Casilla B =\nCasilla B \nTotal de ingresos del negocio\n$\nSección 4 \nInformación de Gastos del Negocio\nAnote los gastos mensuales brutos promedio de su negocio utilizando los estados de cuenta, facturas, recibos u otros documentos más recientes, de seis a 12 meses, que \nmuestren los gastos recurrentes mensuales. No se permiten los gastos que no sean en efectivo (por ejemplo, depreciación, agotamiento, etc.) como gasto a los \nefectos del ofrecimiento.\nNota: Si proporciona un estado de ganancias y pérdidas actual correspondiente a la información a continuación, anote el total de los gastos mensuales en la \nCasilla C a continuación. No complete las líneas (11) - (20).\nPeríodo proporcionado desde el principio\nhasta\nMateriales comprados (por ejemplo, artículos directamente relacionados con la producción de un producto o servicio)\n(11) $ \nInventario comprado (por ejemplo, bienes comprados para la reventa)\n(12) $ \nSueldos y salarios brutos\n(13) $ \nAlquiler\n(14) $ \nSuministros (artículos utilizados en el negocio que se consumen o se utilizan dentro de un año, por ejemplo, libros, suministros \nde oficina, equipo profesional, etcétera)\n(15) $ \nServicios públicos/teléfonos\n(16) $ \nCostos de vehículos (gasolina, aceite, reparaciones, mantenimiento)\n(17) $ \nSeguro (que no sea de vida)\n(18) $ \nImpuestos actuales (por ejemplo, los impuestos sobre bienes inmuebles, impuestos estatales y locales sobre el ingreso, \nartículos de uso y consumo, franquicia, ocupacional, bienes personales, ventas y la parte del empleador de los impuestos sobre \nla nómina, etcétera)\n(19) $ \nOtros gastos (por ejemplo, pago de deudas garantizadas. Especificar en el archivo adjunto. No incluya los pagos con tarjeta de \ncrédito)\n(20) $ \nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (11) a la (20) y anote la cantidad en la Casilla C = \nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nReste la Casilla C de la Casilla B y anote la cantidad en la Casilla D =\nCasilla C \nTotal de gastos del negocio\n$\nCasilla D \nIngresos mensuales restantes\n$\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 5\nSección 5 \nCalcule la cantidad mínima de su Ofrecimiento\nEn los siguientes pasos se calcula la cantidad mínima de su ofrecimiento. La cantidad de tiempo que se tome para pagar su ofrecimiento en su totalidad afectará la cantidad \nmínima de su ofrecimiento. Si paga durante un período de tiempo más corto, la cantidad mínima del ofrecimiento será menor.\nNota: Los multiplicadores a continuación (12 y 24) y la cantidad del ofrecimiento calculada no se aplican si el IRS determina que usted tiene la capacidad para \npagar su deuda tributaria en su totalidad dentro del período legal para su cobro.\nRedondear al valor entero en dólares más cercano.\nSi pagará su ofrecimiento en cinco pagos o menos dentro de los cinco meses o menos, multiplique los “Ingresos mensuales restantes” (Casilla D) por 12 para obtener los \n“Ingresos futuros restantes.” No anote un número menor a $0.\nAnote el total de la Casilla D\n$\nX 12 = \nCasilla E Ingresos futuros restantes\n$\nSi pagará su ofrecimiento en seis a 24 meses, multiplique los “Ingresos mensuales restantes” (Casilla D) por 24 para obtener los “Ingresos futuros restantes”. No anote un \nnúmero menor a $0.\nAnote el total de la Casilla D\n$\nX 24 = \nCasilla F Ingresos futuros restantes\n$\nDetermine la cantidad mínima de su ofrecimiento sumando el total de los activos disponibles de la Casilla A, a la cantidad de la Casilla E o de la Casilla F. La cantidad de su \nofrecimiento debe ser mayor a cero.\nAnote la cantidad de la Casilla A\n$\n+ \nAnote la cantidad de la Casilla E o \nde la Casilla F\n$\n=\nCantidad del Ofrecimiento \nSu ofrecimiento debe ser superior a cero ($0). \nNo deje un espacio en blanco. Utilice solo valores \nenteros en dólares. Anote la cantidad del \nofrecimiento en la Sección 4, Términos del Pago, \ndel Formulario 656\n$ \nPuede excluir cualquier acción en activos que generen ingresos (excepto los bienes inmuebles) como se muestra en la sección 2 de este formulario.\nSección 6 \nOtra Información\nInformación adicional que el IRS necesita para considerar la liquidación de su deuda tributaria. Si este negocio se encuentra actualmente en un procedimiento \nabierto por bancarrota, el negocio no es elegible para solicitar un ofrecimiento.\n¿Está el negocio actualmente en bancarrota?\nSí\nNo\n¿El negocio se declaró en bancarrota en los últimos 10 años?\nSí\nNo\nSi la respuesta es sí, proporcione\nFecha de presentación (mm/dd/aaaa)\nFecha de denegación o dada de baja (mm/dd/aaaa)\nNúmero de petición\nUbicación de presentación\n¿Tiene este negocio otras afiliaciones comerciales (por ejemplo, empresas subsidiarias o matrices)?\nSí\nNo\nSi la respuesta es sí, enumere el nombre y el número de identificación del empleador\n¿Alguna de las partes relacionadas (por ejemplo, socios, funcionarios, empleados) le adeuda dinero al negocio?\nSí\nNo\n¿El negocio es actualmente o fue en el pasado parte de un litigio?\nSí\nNo\nSi la respuesta es sí, responda lo siguiente\nDemandante\nDemandado\nUbicación de la presentación\nRepresentado por\nNúmero de expediente/caso\nCantidad en disputa\n$ \nPosible fecha de finalización (mmddaaaa)\nObjeto de litigio\nSi la respuesta es sí y si el litigio incluyó una deuda tributaria, proporcione los tipos de impuestos y los períodos involucrados\nNo\nSí\n¿Es usted o fue parte de un litigio que involucre al IRS/Estados Unidos (incluido cualquier litigio tributario)?\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 6 \nSección 6 (continuación)\nOtra Información\nEn los últimos 10 años, ¿transfirió el negocio activos con un valor justo del mercado superior a $10,000, incluidos bienes raíces, por menos de su valor total?\nSí\nNo\nSi la respuesta es sí, proporcione la fecha, el valor y el tipo de activo que se transfirió\nEn los últimos tres años, ¿transfirió usted algún bien inmueble (terreno, casa, etcétera)?\nSí\nNo\nSi la respuesta es sí, enumere el tipo de propiedad, el valor y la fecha de la transferencia\n¿Estuvo el negocio ubicado fuera de los EE. UU. por seis meses o más en los últimos 10 años?\nSí\nNo\n¿Tiene usted activos o es propietario de bienes raíces fuera de los EE. UU.?\nSí\nNo\nSi la respuesta es sí, por favor, proporcione la descripción, ubicación y valor\n¿Tiene el negocio fondos en fideicomiso por un tercero?\nSí\nNo\nSi la respuesta es sí, cuánto $ \nDónde\n¿Tiene el negocio alguna línea de crédito?\nSí\nNo\nSi la respuesta es sí, el límite del crédito es $\nLa cantidad adeudada es $\n¿Qué propiedad asegura la línea de crédito?\nSección 7 \nFirmas\nBajo penas de perjurio, declaro haber revisado este ofrecimiento, incluidos los documentos adjuntos, y que según mi leal saber y entender, es verdadero, \ncorrecto y completo.\n►\nFirma del contribuyente\nTítulo\nFecha (mm/dd/aaaa)\nRecuerde incluir todos los archivos adjuntos correspondientes de la lista a continuación.\nUn estado de ganancias y pérdidas actual correspondiente al menos al período más reciente de 6 a 12 meses, si corresponde.\nLas copias de los seis estados de cuenta bancaria completos más recientes de cada cuenta comercial y las copias de los tres estados de \ncuenta más recientes de cada cuenta de inversión.\nSi se utiliza un activo como garantía de un préstamo, incluya las copias del estado de cuenta más reciente del(de los) prestamista(s) sobre \npréstamos, pagos mensuales, liquidaciones de préstamos y saldos.\nLas copias del estado de cuenta más reciente de las cuentas pendientes y pagarés por cobrar.\nLas copias de los estados de cuenta más recientes de los prestamistas sobre préstamos, hipotecas (incluidas las segundas hipotecas), pagos \nmensuales, liquidaciones de préstamos y saldos.\nLas copias de la documentación relevante para respaldar las circunstancias especiales descritas en la Sección 3 del Formulario 656 (sp), si \ncorresponde.\nAdjunte un Formulario 2848, Poder Legal y Declaración del Representante, si desea que su abogado, contador público autorizado (CPA, por \nsus siglas en inglés), o agente inscrito le represente y no tiene un formulario actual en los archivos del IRS. Asegúrese de que todos los años y \nlos formularios relacionados con su ofrecimiento estén enumerados en el Formulario 2848 e incluya el año tributario en curso. Marque la casilla \ncorrespondiente para asegurarse de que se envíen copias de las comunicaciones al representante.\nFormulario 656 (sp) actual debidamente completado y firmado.\n" ]
f656sp.pdf	0424 Form 656 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f656sp.pdf	[ "¡¡¡ADVERTENCIA!!!\nEl Formulario 656 (sp) adjunto no es un formulario independiente y está dirigido únicamente para el uso de los \nprofesionales de impuestos. Los individuos que soliciten la consideración de un ofrecimiento deben utilizar el \nFormulario 656-B (sp), Folleto de Información sobre el Formulario 656, Ofrecimiento de Transacción, que se \npuede encontrar en www.irs.gov/espanol, bajo la pestaña de Formularios e Instrucciones. Los estados de \ncuentas financieros completos y la cuota de solicitud y el pago inicial requeridos, tienen que incluirse con su \nFormulario 656 (sp). El no incluir la información requerida retrasará la consideración de su ofrecimiento.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nFormulario 656 \n(abril de 2024) \nOfrecimiento de Transacción\nDepartment of the Treasury — Internal Revenue Service \n►Para: Comisionado del Servicio de Impuestos Internos\nEn el siguiente acuerdo, se utilizará el pronombre “nosotros” en lugar de “yo” cuando existan obligaciones conjuntas y ambas partes firman \neste acuerdo.\nPresento este ofrecimiento para transigir las obligaciones tributarias más cualesquiera intereses, multas, adiciones a los impuestos y \ncantidades adicionales requeridos por la ley para el tipo de impuesto y el(los) período(s) tributario(s) indicado(s) en la sección 1 o la sección \n2 a continuación.\nFecha de recibo \ndel IRS \n(Únicamente para uso \nde COIC)\n¿Utilizó usted la herramienta de Precalificación antes de completar este formulario? La herramienta se encuentra disponible en \nnuestra página web en IRS.gov/OICtool (en inglés) o escaneando el código QR con un dispositivo inteligente.\nSí\nNo\nNota: El uso de la herramienta de Precalificación no es obligatorio antes de enviar su ofrecimiento. Sin embargo, es recomendado.\nUstedes tienen que presentar ofrecimientos por separado si alguno de los cónyuges tiene obligaciones tributarias separadas.\nIncluya la cuota de solicitud de $205 y el pago inicial (cheque personal, cheque de caja o giro) con su Formulario 656 (sp) a menos que \ncalifique para la Certificación de Bajos Ingresos. Además, debe incluir el Formulario 433-A (OIC) (sp), o el Formulario 433-B (OIC) (sp) \ndebidamente completado y la documentación de respaldo. Debe completar la sección 1 o la sección 2, pero no ambas, dependiendo de la \ndeuda tributaria que ofrece transigir.\nSi usted es un declarante del 1040, una persona física con una obligación personal por el impuesto sobre artículos de uso y consumo, una persona física responsable de la \nmulta por recuperación de fondos fiduciarios, una persona que trabaja por cuenta propia, o una persona física responsable de las obligaciones de la sociedad colectiva, debe \ncompletar la sección 1.\nSección 1 \nInformación Individual (Declarantes del Formulario 1040)\nSu nombre, inicial del segundo nombre, apellido\nNúmero de Seguro Social (SSN, por sus siglas en inglés) Número de \nidentificación personal del contribuyente (ITIN, por sus siglas en inglés) \n(si corresponde)\n-\n-\nSi es un ofrecimiento conjunto, el nombre, inicial del segundo nombre y apellido del cónyuge\nNúmero de Seguro Social (SSN, por sus siglas en inglés) Número de \nidentificación personal del contribuyente (ITIN, por sus siglas en inglés) \n(si corresponde)\n-\n-\nDirección física de su casa (calle, ciudad, estado, código postal, condado de la residencia)\nDirección postal de su casa (si es diferente a la anterior o al número de apartado de correos)\n¿Es ésta una dirección nueva desde su última declaración de impuestos presentada?\nSí\nNo\nSi la respuesta es sí, ¿le gustaría que actualicemos nuestros registros con esta dirección?\nSí\nNo\nSu número de identificación del empleador (si corresponde)\n-\nPeríodos Tributarios Individuales (Únicamente para la deuda tributaria individual o de propietario único) Enumere todos los años/períodos adeudados\nFormulario 1040 (sp), Declaración de Impuestos de los Estados Unidos Sobre los Ingresos Personales, o Formulario 1040-SR (sp), Declaración de Impuestos de los \nEstados Unidos para Personas de 65 Años de Edad o Más [por ejemplo, 31-12-2018]\nMulta por recuperación de los fondos fiduciarios como la persona responsable de (anote el nombre comercial), \npor incumplimiento de pago de las retenciones y de los impuestos de la Ley Federal de Contribuciones al Seguro (impuestos del Seguro Social), para el(los) período(s) \nque termina(n) el [por ejemplo, 31-03-2019]\nFormulario 941, Declaración trimestral de los impuestos federales del empleador - Período(s) trimestral(es)\nFormulario 940, Declaración anual del empleador sobre los impuestos federales por desempleo (FUTA, por sus siglas en inglés) - Año(s) [por ejemplo, 31-12-2018]\nOtro(s) impuesto(s) federal(es) [especifique el(los) tipo(s) y el(los) período(s)]\nNota: Si necesita más espacio, utilice el archivo adjunto y titúlelo “Anexo al Formulario 656 (sp) fechado \n \n ”. Asegúrese de firmar y fechar el \narchivo adjunto.\nAdvertencia: El IRS no transigirá ninguna cantidad de restitución impuesta por el IRS. Se excluye de este ofrecimiento cualquier obligación derivada de \nla restitución. Además, el IRS no transigirá ninguna obligación por la cual se haga una elección según la sección 965(i) del Código de Impuestos \nInternos (IRC, por sus siglas en inglés); se excluyen dichas obligaciones de este ofrecimiento. Cualquier ofrecimiento que contenga una obligación cuyo \npago se difiera según la sección 965(h)(1) del IRC solo puede tramitarse para su investigación si se ha producido una aceleración del pago según la \nsección 965(h)(3) y las regulaciones en virtud de la misma y ninguna parte de la obligación que se desea transigir resultó de la celebración de un \nacuerdo de transferencia según la sección 965(h)(3).\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 2 \nCertificación de Bajos Ingresos (Únicamente personas físicas y propietarios únicos)\n¿Califica usted para una Certificación de Bajos Ingresos? Usted califica si su ingreso bruto ajustado, según lo determinado por su declaración del impuesto sobre el ingreso \npersonal presentada más recientemente (Formulario 1040) o el ingreso mensual bruto de su hogar del Formulario 433-A (OIC) (sp) x 12, es igual o menor que la cantidad \nindicada en la tabla a continuación según el tamaño de su familia y el lugar donde vive. Si usted califica, no está obligado a presentar ningún pago o la cuota de solicitud al \nmomento de presentar o durante la consideración de su ofrecimiento. Si su negocio no tiene un propietario único o el ofrecimiento se presenta para una persona fallecida, \nusted no califica para la Certificación de Bajos Ingresos. El IRS verificará si usted califica para una Certificación de Bajos Ingresos.\nNota: Al marcar una de las casillas a continuación, usted certifica que su ingreso bruto ajustado o el ingreso mensual bruto de su hogar x 12 y el tamaño de su \nfamilia le califican para la Certificación de Bajos Ingresos.\nCalifico para la certificación de bajos ingresos porque el ingreso bruto ajustado correspondiente al tamaño de mi hogar es igual o menor que la cantidad indicada en la \ntabla a continuación.\nCalifico para la certificación de bajos ingresos porque el tamaño de mi hogar y el ingreso mensual bruto x 12 es igual o menor que el ingreso indicado en la tabla a \ncontinuación.\nSI USTED CALIFICA PARA LA CERTIFICACIÓN DE BAJOS INGRESOS, NO INCLUYA NINGÚN PAGO CON SU OFRECIMIENTO. Por lo general estos pagos no se \ndevolverán y se aplicarán a la obligación tributaria en el mejor interés del gobierno.\nTamaño de la unidad familiar\n48 estados contiguos, D.C., y \nterritorios de los Estados Unidos\nAlaska\nHawái\n1\n$36,450\n$45,525\n$41,925\n2\n$49,300\n$61,600\n$56,700\n3\n$62,150\n$77,675\n$71,475\n4\n$75,000\n$93,750\n$86,250\n5\n$87,850\n$109,825\n$101,025\n6\n$100,700\n$125,900\n$115,800\n7\n$113,550\n$141,975\n$130,575\n8\n$126,400\n$158,050\n$145,350\nPor cada persona adicional, sume\n$12,850\n$16,075\n$14,775\nSección 2\nInformación del Negocio (Declarantes del Formulario 1120, 1065, etcétera)\nSi su negocio es una sociedad anónima, sociedad colectiva, compañía de responsabilidad limitada (LLC, por sus siglas en inglés) o sociedad colectiva de responsabilidad \nlimitada (LLP, por sus siglas en inglés) y usted desea transigir esas deudas tributarias, debe completar esta sección. Además, debe incluir toda la documentación requerida, \nincluido el Formulario 433-B (OIC) (sp), una cuota de solicitud de $205 y el pago inicial.\nNombre comercial\nDirección física del negocio (calle, ciudad, estado, código postal)\nDirección postal del negocio (calle, ciudad, estado, código postal)\nNúmero de identificación del empleador \n(EIN, por sus siglas en inglés)\n-\nNombre y título del contacto principal\nNúmero de teléfono\n( \n) \n-\nPeríodos Tributarios del Negocio (Si su ofrecimiento es únicamente para las deudas tributarias del negocio) Enumere todos los años/períodos adeudados\nFormulario 1120, Declaración del impuesto estadounidense sobre el ingreso de una sociedad anónima - [por ejemplo, 31-12-2019]\nFormulario 941, Declaración de impuestos federales trimestrales del empleador - [por ejemplo, 31-03-2019]\nFormulario 940, Declaración del Impuesto Federal Anual del Empleador del Impuesto Federal para el Desempleo (FUTA) - [por ejemplo, 31-12-2018]\nOtro(s) impuesto(s) federal(es) [especifique el(los) tipo(s) y el(los) período(s)]\nNota: Si necesita más espacio, utilice el archivo adjunto y titúlelo “Anexo al Formulario 656 (sp) fechado \n \n”. Asegúrese de firmar y fechar el \narchivo adjunto.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 3 \nSección 3\nMotivo del Ofrecimiento\nSeleccione únicamente UNA de las tres casillas de verificación a continuación\nDuda sobre el Cobro - No tengo suficientes activos e ingresos para pagar mi obligación tributaria completa. He ofrecido la cantidad mínima del \nofrecimiento calculada en el Formulario 433-A(OIC) (sp) y/o el Formulario 433-B(OIC) (sp),\nNota: Si tiene circunstancias especiales que le impedirían pagar la cantidad mínima del ofrecimiento calculada en el Formulario 433A-(OIC)(sp), \ndebido a dificultades económicas, adjunte una explicación detallada.\nAdministración tributaria eficaz - Dificultades económicas - Tengo suficientes activos e ingresos para pagar mi obligación tributaria completa \npero debido a mis circunstancias especiales, exigir el pago completo causaría dificultades económicas. Adeudo esta obligación tributaria. \nÚnicamente las personas físicas califican para esta consideración). Adjunte una explicación detallada.\nAdministración tributaria eficaz - Política pública o equidad - Tengo suficientes activos e ingresos para pagar mi obligación tributaria completa, \npero el cobro total de la obligación podría considerarse injusto. Adeudo esta obligación tributaria. La cantidad que ofrezco es con base en mis \ncircunstancias excepcionales, no en mis dificultades económicas. Ejemplo: Un proveedor de servicios de nómina se apropió indebidamente de los \nimpuestos retenidos a mis empleados. Adjunte una explicación detallada.\nSección 4\nTérminos de Pago\nMarque solo una de las opciones de pago a continuación para indicar cuánto tiempo le tomará pagar su ofrecimiento en su totalidad. \nUsted debe ofrecer más de $0. La cantidad del ofrecimiento debe ser solo valores enteros en dólares.\n▼\n▼\nSuma global\nMarque aquí si pagará su ofrecimiento en 5 pagos o menos dentro de 5 meses o menos a partir de la fecha de aceptación:\nAdjunte un cheque por el 20% de la cantidad del ofrecimiento (no se aplica si usted cumplió con los requisitos para la Certificación de Bajos Ingresos) y complete la\n(las) cantidad(es) de su(s) pago(s) futuro(s).\nCantidad total del ofrecimiento\n-\n20% del pago inicial\n= \nSaldo restante\n$ \n-\n$ \n= $ \nPuede pagar el saldo restante en un pago después de la aceptación del ofrecimiento o hasta cinco pagos, pero no puede exceder \nlos cinco meses.\n \n \nCantidad de pago $\npagadero dentro de\nmes después de la aceptación\nCantidad de pago $\npagadero dentro de\nmeses después de la aceptación\nCantidad de pago $\npagadero dentro de\nmeses después de la aceptación\nCantidad de pago $\npagadero dentro de\nmeses después de la aceptación\nCantidad de pago $\npagadero dentro de\nmeses después de la aceptación\nDebe continuar realizando estos pagos mensuales mientras el IRS considera su ofrecimiento (no se aplica si usted cumplió con los requisitos para la \nCertificación de Bajos Ingresos). Si no realiza estos pagos mensuales hasta que reciba una carta con la decisión final, se devolverá su ofrecimiento sin \nderechos de apelación. Si usted calificó según las normas de la Certificación de Bajos Ingresos y no se le requiere enviar pagos mientras se está \nconsiderando su ofrecimiento, su primer pago vencerá 30 días calendario después de la aceptación del ofrecimiento, a menos que se acuerde otra fecha \nen un ofrecimiento enmendado.\nPagos periódicos\nMarque aquí si pagará el ofrecimiento en su totalidad en seis o 24 meses\nAnote la cantidad de su ofrecimiento $\nNota: El total de meses no debe superar un total de 24. Por ejemplo, si usted solicita una prórroga de 24 meses para sus pagos, entonces se considera que \nsu pago inicial es en el mes uno y se considera que su pago final es en el mes 24. Habrá 22 pagos entre el primer y último mes.\nAdjunte un cheque por el pago del primer mes (no se aplica si usted cumplió con los requisitos para la Certificación de Bajos Ingresos).\nSe incluye el primer pago mensual de $\nen este ofrecimiento por lo que se pagarán $\nel día\n(elija un número del 1 al 28) de cada mes a partir de entonces durante\nmeses con un pago final de $\n del mes de\n.\na pagar el día\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 4 \nSección 5\nDesignación del Pago y Sistema de Pago Electrónico de Impuestos Federales (EFTPS, \npor sus siglas en inglés)\nDesignación del pago\nSi desea que se aplique su pago a un año tributario específico y a una deuda tributaria específica, tal como los impuestos sobre la nómina o una multa por recuperación\nde los fondos fiduciarios, por favor, indíquenos el período/trimestre tributario\n. Si no hace una designación específica, aplicaremos el dinero que \nenvíe a lo más beneficioso para el gobierno. Si desea designar pagos futuros no incluidos con este Formulario 656 (sp) mientras el ofrecimiento sigue pendiente ante el \nIRS [consulte la sección 7(j), a continuación], debe indicar el año tributario específico y el tipo de impuesto al momento de realizar cada pago. Sin embargo, no puede \ndesignar el cargo administrativo de la solicitud ni ningún pago después de que el IRS acepta el ofrecimiento.\nAviso: No se pueden designar los pagos presentados con su ofrecimiento como pagos de impuestos estimados correspondientes a un año tributario actual \no anterior.\nSistema de Pago Electrónico de Impuestos Federales (EFTPS)\nEnumere los pagos del ofrecimiento realizados mediante el Sistema de Pago Electrónico de Impuestos Federales (EFTPS) a continuación.\nCuota de solicitud de ofrecimiento\nFecha\nNúmero de transferencia electrónica de fondos (15 dígitos)\nPago del ofrecimiento\nFecha\nNúmero de transferencia electrónica de fondos (15 dígitos)\nNota: Cualquier cuota de solicitud de ofrecimiento o pago inicial realizado de manera electrónica, tiene que realizarse en la misma fecha en que se envíe por \ncorreo su ofrecimiento.\nSección 6 \nOrigen de los fondos, cómo realizar su pago, requisitos de presentación y requisitos \nde pago de impuestos\nOrigen de los fondos\nInfórmenos dónde obtendrá los fondos para pagar su ofrecimiento\nCómo realizar su pago\nIncluya cheques separados para el pago y la cuota de solicitud.\nHaga los cheques pagaderos al “United States Treasury” (Tesoro de los Estados Unidos, en inglés) y adjúntelos al frente de su Formulario 656 (sp), Ofrecimiento de \nTransacción. Todos los pagos se deben realizar en dólares estadounidenses. No envíe dinero en efectivo. Envíe una cuota de solicitud por separado con cada \nofrecimiento; no la combine con otros pagos de impuestos, ya que esto puede retrasar la tramitación de su ofrecimiento. También puede realizar pagos electrónicos \nmediante el Sistema de Pago Electrónico de Impuestos Federales (EFTPS). Se le devolverá su ofrecimiento si no se incluyen la cuota de solicitud y el pago requerido, \no si se devuelve su cheque por fondos insuficientes.\nRequisitos de Presentación\nPresenté todas las declaraciones de impuestos requeridas e incluí una copia completa de toda declaración de impuestos presentada dentro de las 12 semanas \nde la presentación de este ofrecimiento\nNo estaba obligado(a) a presentar una declaración de impuestos correspondiente a los siguientes años\nAviso: No incluya declaraciones de impuestos originales con su ofrecimiento. Debe enviar su declaración de impuestos de manera electrónica o por correo \na la oficina de tramitación del IRS correspondiente antes de enviar su ofrecimiento.\nRequisitos de pago de impuestos (marque todos los que correspondan)\nRealicé todos los pagos de impuestos estimados requeridos correspondientes al año tributario actual\nNo estoy obligado(a) a realizar pagos de impuestos estimados correspondiente al año tributario actual\nRealicé todos los depósitos de impuestos federales requeridos correspondientes al trimestre actual y los dos trimestres anteriores.\nNo estoy obligado(a) a realizar ningún depósito de impuestos federales correspondientes al trimestre actual y los dos trimestres anteriores.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 5 \nSección 7 \nTérminos del Ofrecimiento\nAl presentar este ofrecimiento, leí, entendí y estoy de acuerdo con los siguientes términos y condiciones:\nTérminos, condiciones y \nacuerdo legal\na) Solicito que el IRS acepte la cantidad del ofrecimiento indicado en esta solicitud de ofrecimiento como pago de \nmi deuda tributaria pendiente (incluidos los intereses, multas y cualquier cantidad adicional requerida por la ley) a \npartir de la fecha que figura en este formulario. Autorizo que el IRS modifique la sección 1 o la sección 2 si no \nenumeré ninguna de mis deudas tributarias tasadas, o las deudas tributarias impuestas antes de la aceptación \nde mi ofrecimiento. Al presentar un ofrecimiento conjunto, ambos firmantes otorgan aprobación al Servicio de \nImpuestos Internos para que divulgue la existencia de cualquier obligación adeudada por separado.\nb) Además, autorizo al IRS a modificar la sección 1 o la sección 2 mediante la eliminación de cualquier año \ntributario en el que actualmente no haya ninguna obligación pendiente. Entiendo que mi ofrecimiento será \naceptado, por ley, a menos que el IRS me notifique lo contrario, por escrito, dentro de los 24 meses posteriores a \nla fecha en la que la unidad centralizada de ofrecimientos de transacción del IRS, ubicada en Memphis/\nBrookhaven, recibió mi ofrecimiento. Consulte las instrucciones de envío por correo en la página 29 del \nFormulario 656-B (sp). El período de 24 meses para una aceptación considerada no comenzará a contar hasta \nque el sitio correcto reciba el ofrecimiento. Además, entiendo que si cualquiera de las deudas tributarias incluidas \nen el ofrecimiento está en disputa en cualquier procedimiento judicial, no se incluirá esa deuda tributaria para \ndeterminar el vencimiento del período de 24 meses. Instruyo al IRS a ignorar cualquier período en mi Formulario \n656 (sp) para la restitución ordenada por el tribunal o bajo la jurisdicción del Departamento de Justicia.\nEl IRS conservará mis pagos, \ncuotas y algunos reembolsos\nc) Presento voluntariamente los pagos realizados en este ofrecimiento y entiendo que no se devolverán incluso si \nretiro el ofrecimiento o si el IRS rechaza o devuelve el ofrecimiento. A menos que designe cómo aplicar cada \npago requerido en la sección 5, el IRS aplicará mi pago a lo más beneficioso para el gobierno y elegirá qué años \ntributarios y deudas tributarias liquidar. El IRS también conservará mi cuota de solicitud a menos que no se \nacepte el ofrecimiento para su tramitación.\nd) Entiendo que si marqué la casilla de Certificación de Bajos Ingresos en la sección 1, entonces no se requieren \npagos. Si califico para la Certificación de Bajos Ingresos y presento de manera voluntaria los pagos, se aplicará \ntodo el dinero a mi deuda tributaria y no se me devolverá.\ne) La sección 301.7122(e)(5) de las Normas del Tesoro dispone, en parte, que la aceptación de un ofrecimiento \nde transacción liquidará definitivamente la responsabilidad tributaria correspondiente a los períodos tributarios \nespecificados en el ofrecimiento. Para ejecutar la norma como término del contrato, acepto que no puedo \npresentar una declaración enmendada para los años tributarios incluidos en el Formulario 656 (sp) después de \nque se acepte el ofrecimiento. Además, acepto que no presentaré una declaración enmendada para los años \ntributarios incluidos en el Formulario 656 (sp) después de haber presentado mi ofrecimiento y mientras mi \nofrecimiento esté pendiente ante el Servicio [consulte la sección 7(j) a continuación]. El presentar una \ndeclaración enmendada podría ser considerado causal de terminación. Además, cualquier reembolso \nrelacionado con una declaración enmendada presentada para un año tributario que termina en una fecha anterior \na la aceptación del ofrecimiento se compensará con la obligación tributaria. Si recibo un reembolso antes de la \naceptación del ofrecimiento, o con base en una declaración enmendada de cualquier período tributario que se \nprorroga hasta la fecha en que se acepta mi ofrecimiento, devolveré el reembolso dentro de 30 días a partir de \nque reciba el reembolso. El IRS conservará cualquier reembolso, incluidos los intereses, a que yo pueda tener \nderecho por las declaraciones de impuestos presentadas hasta la fecha en que el IRS acepte mi ofrecimiento. La \ncompensación sistémica de pagos en exceso continuará conforme a la sección 6402(a) del Código de Impuestos \nInternos (IRC, por sus siglas en inglés), antes de la fecha de aceptación del ofrecimiento. Entiendo que mi \nreembolso tributario puede compensarse con la obligación tributaria mientras el ofrecimiento está pendiente, pero \nesa asistencia podría estar disponible para los contribuyentes (que no sean negocios) que enfrenten una \ndificultad económica extrema.\nf) Entiendo que la cantidad que ofrezco no puede incluir una parte o la totalidad de un reembolso de impuestos \nactual o esperado, dinero ya pagado, fondos adjuntos por cualquier acción de cobro, o beneficios anticipados de \nuna pérdida neta de operación o de capital.\ng) El IRS se quedará con cualquier dinero que haya cobrado antes de este ofrecimiento. Según la sección 6331\n(k), el IRS puede embargar mi propiedad y derechos de propiedad hasta el momento en que el funcionario del \nIRS firme y reconozca mi ofrecimiento como pendiente. El IRS puede conservar cualquier ganancia que surja de \ndicho embargo. No se emitirá ningún embargo sobre los pagos individuales de responsabilidad compartida. Sin \nembargo, si el IRS ejecuta embargos continuos sobre sueldos, salarios, o ciertos pagos federales según las \nsecciones 6331(e) o (h), entonces el IRS puede elegir retener o liberar el embargo.\nh) El IRS conservará cualquier pago que yo realice con relación a este ofrecimiento. Acepto que se considerarán \ncomo pagos todos los fondos presentados con este ofrecimiento. También acepto que se considerarán como \npagos, todos los fondos presentados con los pagos periódicos realizados después de la presentación de este \nofrecimiento y antes de la aceptación, rechazo o devolución de este ofrecimiento.\ni) Si se acepta mi ofrecimiento y mi pago final es superior a la cantidad acordada, el IRS no devolverá la \ndiferencia, pero aplicará el pago completo a mi deuda tributaria.\nEstado pendiente de un \nofrecimiento y el derecho a \napelar\nj) Una vez que un funcionario del IRS autorizado firme este formulario, mi ofrecimiento se considerará pendiente \na partir de la fecha de la firma y permanecerá pendiente hasta que el IRS acepte, rechace o devuelva mi \nofrecimiento, o yo retire mi ofrecimiento. También se considera que un ofrecimiento está pendiente por 30 días \ndespués de cualquier rechazo de mi ofrecimiento por parte del IRS, y durante el tiempo en que la Oficina de \nApelaciones esté considerando cualquier rechazo de mi ofrecimiento. Un ofrecimiento se considerará retirado \ncuando el IRS reciba mi notificación del retiro por escrito mediante la entrega personal o correo certificado, o \ncuando yo informe al IRS sobre el retiro mediante otros medios y el IRS reconozca por escrito mi intención de \nretirar el ofrecimiento.\nk) Renuncio al derecho de una audiencia con la Oficina de Apelaciones si no solicito una audiencia por escrito \ndentro de los 30 días posteriores a la fecha en la que el IRS me notifique la decisión de rechazar el ofrecimiento.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 6 \nSección 7 (continuación)\nTérminos del Ofrecimiento\nDebo cumplir con mis obligaciones \ntributarias futuras y entiendo que \ncontinúo siendo responsable de la \ncantidad total de mi deuda tributaria \nhasta que se hayan cumplido todos \nlos términos y condiciones de este \nofrecimiento.\nl) Como una condición expresa y como una promesa contractual, cumpliré estrictamente con todas las disposiciones de las leyes \nde impuestos internos, incluidos los requisitos para presentar de manera oportuna las declaraciones de impuestos y pagar de \nmanera oportuna los impuestos correspondientes al período de cinco años que comienza en la fecha de aceptación de este \nofrecimiento y termina en el quinto año. Acepto pagar de inmediato cualquier obligación impuesta después de la aceptación de \neste ofrecimiento correspondiente a los años tributarios que terminan antes de la aceptación de este ofrecimiento que no se \nidentificaron de otra manera en la sección 1 o la sección 2 de este acuerdo. Además, entiendo que durante el período de cinco \naños, no puedo solicitar un plan de pagos a plazos para los impuestos sin pagar contraídos antes o después del ofrecimiento \naceptado. Comprendo que no puedo solicitar un ofrecimiento para una obligación tributaria durante el período de cinco años. Si \neste ofrecimiento corresponde a una deuda tributaria conjunta, y uno de nosotros no cumple con las obligaciones futuras, \núnicamente el contribuyente que no cumpla con las obligaciones pasará a incumplimiento con relación a este acuerdo. Un \nofrecimiento aceptado no pasará a incumplimiento únicamente debido a la tasación de un pago individual de responsabilidad \ncompartida. Entiendo que la falta de pago de cualquier tasación basada en la restitución, constituirá la base para el \nincumplimiento de la aceptación de mi ofrecimiento durante los períodos tributarios administrativos incluidos en este Formulario \n656 (sp).\nm) Acepto que continuaré siendo responsable de la cantidad total de la obligación tributaria, multas e intereses acumulados, \nhasta que cumpla con todos los términos y condiciones de este ofrecimiento. Las multas y los intereses continuarán \nacumulándose hasta que se cumplan todos los términos de pago del ofrecimiento. Si me declaro en bancarrota antes de que se \ncumplan los términos y condiciones del ofrecimiento, acepto que el IRS puede presentar una reclamación por la cantidad total de \nla obligación tributaria, multas e intereses acumulados, y que cualquier reclamación que el IRS presente durante el procedimiento \nde la bancarrota será una reclamación tributaria.\nn) Una vez que el IRS acepte mi ofrecimiento por escrito, no tengo derecho a impugnar la(s) deuda(s) tributaria(s) ante un \ntribunal o mediante la presentación de una reclamación de reembolso o una demanda de reembolso correspondiente a cualquier \nobligación o período indicado en la sección 1 o la sección 2, incluso si el IRS pasa a incumplimiento o rescinde el ofrecimiento.\nEntiendo lo que sucederá si no \ncumplo con los términos de mi \nofrecimiento (por ejemplo, pasar a \nincumplimiento).\no) Si no cumplo con algunos de los términos de este ofrecimiento, el IRS puede revocar el certificado de liberación del gravamen \npor el impuesto federal y presentar un nuevo aviso de gravamen por el impuesto federal; imponer un embargo o demandarme \npara cobrar cualquier cantidad que vaya desde uno o más pagos omitidos hasta la cantidad original de la deuda tributaria (menos \nlos pagos realizados) más las multas y los intereses acumulados desde el momento en que surgió la obligación tributaria \nsubyacente. El IRS continuará agregando intereses, como lo requiere la sección 6601 del Código de Impuestos Internos, sobre la \ncantidad que el IRS determine que se adeuda después del incumplimiento. Acepto que si proporciono información o documentos \nfalsos junto con este ofrecimiento o si oculto mis activos o mi capacidad de pago, el IRS puede reabrir mi ofrecimiento y ejercer \nsu discreción en la consideración posterior del ofrecimiento, incluida la rescisión del contrato de ofrecimiento. Si el IRS rescinde \nmi contrato de ofrecimiento, seré responsable de la cantidad total de la obligación tributaria, multas e intereses acumulados.\nAcepto renunciar a los límites de \ntiempo previstos por la ley.\np) Para que se considere mi ofrecimiento, acepto la prórroga del límite de tiempo provista por la ley para tasar mi deuda tributaria \n(período legal de tasación). Acepto que la fecha en la que el IRS tiene que tasar mi deuda tributaria ahora será la fecha en la que \nmi deuda tiene que tasarse actualmente más el período de tiempo en que mi ofrecimiento esté pendiente más un año adicional si \nel IRS rechaza, devuelve o rescinde mi ofrecimiento o si yo lo retiro. (El párrafo (j) de esta sección define pendiente y retiro). \nEntiendo que tengo el derecho a no renunciar al período legal de tasación o a limitar la renuncia a una cierta duración o a ciertos \nperíodos o cuestiones. Entiendo, sin embargo, que el IRS no puede considerar mi ofrecimiento si me niego a renunciar al período \nlegal de tasación o si proporciono solamente una renuncia limitada. Además, entiendo que el período legal para el cobro de mi \ndeuda tributaria se suspenderá durante el tiempo en que mi ofrecimiento esté pendiente ante el IRS, durante 30 días después de \ncualquier rechazo de mi ofrecimiento por parte del IRS, y durante el tiempo en que la Oficina de Apelaciones considere cualquier \nrechazo de mi ofrecimiento. Al enviar este ofrecimiento, retiro de inmediato cualquier plan de pagos a plazos pendiente que esté \nregistrado para todos los períodos tributarios y entiendo que un plan de pagos a plazos pendiente (un plan de pagos a plazos que \nha sido aceptado para su tramitación pero el IRS no ha aceptados sus términos) no se restablecerá automáticamente después de \nque se cierre el ofrecimiento.\nEntiendo que el IRS puede presentar \nun Aviso de Gravamen por el \nImpuesto Federal sobre mi \npropiedad.\nq) El IRS puede presentar un Aviso de Gravamen por el Impuesto Federal durante la consideración del ofrecimiento o en \nofrecimientos que se pagarán a lo largo del tiempo. Si se acepta el ofrecimiento, el(los) gravamen(es) tributario(s) \ncorrespondiente(s) a los períodos y a los impuestos que figuran en la sección 1 se liberará(n) dentro de los 35 días posteriores al \nrecibo y verificación del pago final. El tiempo que toma transferir fondos al IRS desde instituciones comerciales varía según la \nforma de pago. Si no he terminado de pagar la cantidad del ofrecimiento, entonces el IRS tiene derecho a cualquier ganancia de \nla venta de mi propiedad. El IRS no presentará un Aviso por el Gravamen del Impuesto Federal sobre ninguna deuda individual \nde responsabilidad compartida.\nAcuerdo de corrección\nr) Autorizo al IRS a corregir cualquier error tipográfico o administrativo o a realizar modificaciones menores a mi Formulario 656 \n(sp) que firmé con relación a este ofrecimiento.\nAutorizo al IRS a comunicarse con \nterceros relevantes para tramitar mi \nofrecimiento.\ns) Al autorizar al IRS a comunicarse con terceros, entiendo que no se me notificará con qué terceros se comunica el IRS como \nparte del trámite de solicitud del ofrecimiento, incluidos los períodos tributarios que no se han tasado, como se establece en la \nsección 7602 (c) del Código de Impuestos Internos. Además, autorizo al IRS a solicitar un informe del consumidor sobre mí a una \nagencia de crédito.\nPresento un ofrecimiento como una \npersona física para una \nresponsabilidad conjunta.\nt) Entiendo que si la obligación que se busca transigir es la obligación conjunta e individual mí mismo(a) y de mi(s) codeudor(es) \ny yo presento este ofrecimiento para transigir únicamente mi obligación individual, entonces si se acepta este ofrecimiento, no se \nlibera o se da de baja la obligación de mi(s) codeudor(es). Los Estados Unidos aún se reserva todos los derechos de cobro \ncontra el(los) codeudor(es).\nEntiendo el Pago de \nResponsabilidad Compartida del \nIRS (SRP, por sus siglas en inglés)\nu) Si su ofrecimiento incluye alguna cantidad de pago de responsabilidad compartida (SRP) que adeuda por no tener la cobertura \nmédica esencial mínima para usted y, si corresponde, para sus dependientes según la sección 5000A del Código de Impuestos \nInternos, el pago individual de responsabilidad compartida no está sujeto a multas (excepto la multa aplicable por cheque sin \nfondos) ni a las acciones de ejecución directa de gravámenes y embargos. Sin embargo, los intereses continuarán acumulándose \nhasta que usted pague el saldo total de SRP adeudado. Es posible que sus reembolsos de impuestos federales se apliquen a la \ncantidad de SRP que adeuda hasta que se pague en su totalidad.\nEntiendo que el IRS está obligado a \nhacer pública cierta información.\nv) El IRS está obligado a hacer que cierta información, tal como el nombre, la ciudad, estado, código postal, la cantidad de la \nobligación y los términos del ofrecimiento del contribuyente, estén disponibles para la inspección y revisión pública durante un \naño después de la fecha de aceptación del ofrecimiento.\nMensajería Segura\nw) Al enviar y recibir mensajes cifrados mediante la plataforma de Mensajería Segura del IRS, acepto cartas de la determinación \nfinal del ofrecimiento en esta plataforma.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 7 \nSección 8 \nFirmas\nBajo penas de perjurio, declaro haber revisado este ofrecimiento, incluidos los anexos y documentos adjuntos, y que según mi leal saber y entender es \nverdadero, correcto y completo.\n►\nFirma del contribuyente/Nombre de la sociedad anónima\nNúmero de teléfono\nFecha de hoy (mm/dd/aaaa)\nAl marcar esta casilla, usted autoriza al IRS a comunicarse con usted al número de teléfono indicado anteriormente y a dejar mensajes detallados sobre este \nofrecimiento en su buzón de voz o contestador automático.\n►\nFirma del cónyuge/Funcionario autorizado de la sociedad anónima\nNúmero de teléfono\nFecha de hoy (mm/dd/aaaa)\nAl marcar esta casilla, usted autoriza al IRS a comunicarse con usted al número de teléfono indicado anteriormente y a dejar mensajes detallados sobre este \nofrecimiento en su buzón de voz o contestador automático.\nSección 9 \nSolo para el uso del Preparador Remunerado\nFirma del preparador\nNúmero de teléfono\nFecha de hoy (mm/dd/aaaa)\nAl marcar esta casilla, usted autoriza al IRS a comunicarse con usted al número de teléfono indicado anteriormente y a dejar mensajes detallados sobre este \nofrecimiento en su buzón de voz o contestador automático.\nNombre del preparador remunerado\nNúmero de CAF o PTIN del preparador\nNombre, dirección y código postal de la empresa (o suyo, si es un trabajador por cuenta propia)\nSi desea que alguien le represente durante la investigación del ofrecimiento, adjunte un Formulario 2848 (sp) válido y firmado con esta solicitud o una copia de \nun formulario presentado anteriormente. El Formulario 2848 (sp) permite la representación y el recibir información confidencial. Además, usted debe incluir el \naño tributario actual en el formulario, en la lista de años o períodos correspondientes.\nEl Formulario 8821 (sp) permite que un tercero reciba información confidencial, pero no puede representarlo ante el IRS en asuntos de cobros. Si desea que un \ntercero reciba información confidencial en su nombre, adjunte una copia si presentó un formulario anteriormente e incluya el año tributario actual en el \nformulario.\nSolo para el uso del IRS. Acepto la renuncia al período legal de limitaciones correspondiente a la tasación del Servicio de Impuestos Internos, \ncomo se describe en la sección 7(p).\nFirma del funcionario autorizado del Servicio de Impuestos Internos\nTítulo\nFecha (mm/dd/aaaa)\nAviso sobre la Ley de Confidencialidad de Información\nSolicitamos la información en este formulario para cumplir con las leyes de impuestos internos de los Estados Unidos. Nuestra autoridad para solicitar esta información se \nencuentra en la sección 7801 del Código de Impuestos Internos.\nNuestro propósito al solicitar la información es determinar si aceptar el ofrecimiento es lo más beneficioso para el IRS. Usted no está obligado a realizar un ofrecimiento; sin \nembargo, si decide realizarlo, debe proporcionar toda la información solicitada del contribuyente. El no proporcionar toda la información puede impedir que tramitemos su \nsolicitud.\nSi usted es un preparador remunerado y usted preparó el Formulario 656 (sp) para el contribuyente que presenta un ofrecimiento, le solicitamos que complete y firme la \nsección 9 del Formulario 656 (sp) y proporcione información de identificación. El proporcionar esta información es voluntario. Esta información se utilizará para administrar y \nhacer cumplir las leyes de impuestos internos de los Estados Unidos y puede ser utilizada para regular la práctica ante el Servicio de Impuestos Internos con respecto a \naquellas personas sujetas a la Circular número 230 del Departamento del Tesoro, Reglamentos que rigen el ejercicio de abogados, contadores públicos autorizados, agentes \nregistrados, actuarios registrados y tasadores, ante el Servicio de Impuestos Internos. Se puede divulgar la información contenida en este formulario al Departamento de \nJusticia para litigios civiles y penales.\nTambién podemos divulgar esta información a ciudades, estados y al Distrito de Columbia para que la utilicen en la administración de sus leyes tributarias y para combatir el \nterrorismo. El proporcionar información falsa o fraudulenta en este formulario puede someterle a enjuiciamiento y multas penales.\n" ]
f911sp.pdf	0324 Form 911 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f911sp.pdf	[ "Catalog Number 72619P\nwww.irs.gov\nForm 911(sp) (Rev. 3-2024)\nFormulario 911 \n(marzo de 2024)\nDepartment of the Treasury - Internal Revenue Service\nSolicitud de Ayuda del Servicio del Defensor del Contribuyente \n(Y Solicitud de la Orden de Asistencia al Contribuyente)\nOMB Number \n1545-1504\nSección I – Información del contribuyente (Vea las páginas 3 y 4 para los requisitos de presentación del Formulario 911(SP) y \nlas instrucciones para completar este Formulario).\n1a. Nombre del contribuyente como se muestra en la declaración \nde impuestos\n1b. Número de identificación del contribuyente (SSN, ITIN, EIN)\n2a. Nombre del cónyuge como se muestra en la declaración de \nimpuestos (si es una declaración conjunta)\n2b. Número de identificación del contribuyente del cónyuge (SSN, \nITIN)\n3a. Su dirección actual (Número, calle y número de apartamento) \n3b. Ciudad\n3c. Estado (o país extranjero)\n3d. Código postal\n4. Número de fax (si se aplica)\n5. Dirección de correo electrónico\n6. Persona de contacto si no hay una tercera persona autorizada\n7a. Número de teléfono durante \nel día\nMarque si es celular\n7b. \nMarque aquí si usted acepta que se \ndeje información confidencial sobre \nsu problema tributario en su \ncontestador automático o mensaje \nde voz en este número.\n8. Mejor hora para llamar\n9. Idioma preferido (si se aplica)\nLínea TTY/TDD\nIntérprete necesario – Especificar el idioma que no sea el inglés (incluido el lenguaje de señas)\nOtro (por favor, especifique)\n10. Número del formulario de impuestos (1040, 941, 720, etcétera)\n11. Año(s) o período(s) tributario(s)\n12a. Por favor, describa el problema tributario que experimenta y cualquier dificultad que pueda crearse. (Si necesita más espacio, adjunte \nhojas adicionales) (Vea las instrucciones para completar las Líneas 12a y 12b)\nEntiendo que los empleados del Servicio del Defensor del Contribuyente pueden comunicarse con terceras personas para responder a \nesta solicitud y autorizo que se hagan dichas comunicaciones. Además, al autorizar al Servicio del Defensor del Contribuyente a \ncomunicarse con terceras personas, entiendo que no recibiré aviso, conforme a la sección 7602(c) del Código de Impuestos Internos, \nde terceras personas contactadas en relación con esta solicitud.\n13a. Firma del contribuyente u oficial de la sociedad y título, si se aplica\n13b. Fecha en que se firma\n14a. Firma del cónyuge (si se solicita asistencia conjunta)\n14b. Fecha en que se firma\n12b. Por favor, describa el alivio/ayuda que solicita. (Si necesita más espacio, adjunte hojas adicionales)\n", "Página 2\nCatalog Number 72619P\nwww.irs.gov\nForm 911(sp) (Rev. 3-2024)\nSección II – Información de la tercera persona (Adjunte el Formulario 2848 (sp) o el Formulario 8821 (sp) si aún no están \nregistrados ante el IRS). \n1. Nombre de la tercera persona autorizada\n2. Número de Archivo de Autorización Centralizado (CAF) \n3. Dirección postal actual\n4. Número de teléfono durante el día\nMarque si \nes celular\n5. Número de fax\n6. Firma de la tercera persona\n7. Fecha en que se firma\nSección III – Información del empleado iniciador (Sección III es para ser completada únicamente por el IRS)\nNombre del contribuyente\nNúmero de identificación del contribuyente (TIN)\n1. Nombre del empleado\n2. Número de teléfono \n3a. Función\n3b. División de operaciones\n4. Número de Código de la Organización\n5. Cómo se identificó y recibió (Marque la casilla apropiada)\nUna Función del IRS identificó que el problema cumple los criterios del Servicio del Defensor del \nContribuyente (TAS)\n(r) Referido de una Función (Función identificó que el problema del contribuyente cumple los criterios del TAS)\n(x) Correspondencia/pregunta del Congreso no dirigida al TAS pero referida al TAS para su \nmanejo. Nombre del Senador/Representante\nEl contribuyente o su tercera persona autorizada solicitó la ayuda del TAS\n(n) Contribuyente (o tercera persona autorizada) llamó gratuitamente a una oficina del Defensor \nNacional del Contribuyente (NTA) \n(s) Referido de una Función (contribuyente o representante solicitó específicamente la ayuda del TAS)\n6. Fecha de recibo por el \nIRS \n7. Criterios del TAS (Marque la casilla apropiada. NOTA: la casilla 9 es para el Uso Exclusivo del TAS)\n(1) El contribuyente experimenta un daño económico o está a punto de sufrir un daño económico.\n(2) El contribuyente enfrenta una amenaza inmediata de acción adversa. \n(3) El contribuyente incurrirá en costos significativos si no se concede el alivio (incluyendo honorarios por representación profesional).\n(4) El contribuyente sufrirá daño irreparable o impacto adverso a largo plazo si no se concede el alivio. \n(si alguna de las casillas 1 a 4 es marcada, complete la Pregunta 9 a continuación)\n(5) El contribuyente ha experimentado una demora de más de 30 días para resolver un problema de la cuenta tributaria.\n(6) El contribuyente no recibió una respuesta o resolución a su problema o pregunta para la fecha prometida. \n(7) Un sistema o procedimiento no ha funcionado como estaba previsto, o no se pudo resolver el problema o disputa del \ncontribuyente dentro del IRS.\n(8) La manera en que se administran las leyes tributarias plantean consideraciones de equidad, o ha afectado o afectará los \nderechos del contribuyente.\n(9) NTA determina que la política pública apremiante garantiza la ayuda a un contribuyente individual o a un grupo de \ncontribuyentes (Uso Exclusivo del TAS).\n8. ¿Qué acción(es) tomó para ayudar a resolver el problema? (El empleado iniciador DEBE completar esta sección) Si usted \nno pudo resolver el problema, indique la razón (si se aplica)\n9. Proporcione una descripción de la situación del contribuyente, y donde corresponda, explique las circunstancias que crean la carga \neconómica y cómo el contribuyente podría ser negativamente afectado si no se le proporciona la ayuda solicitada (El empleado \niniciador DEBE completar esta sección)\n10. Cómo se enteró el contribuyente sobre el Servicio del Defensor del Contribuyente \nFormulario o Publicación del IRS \nMedios de Comunicación\nEmpleado del IRS\nOtro (por favor, especifique)\n", "Página 3\nCatalog Number 72619P\nwww.irs.gov\nForm 911(sp) (Rev. 3-2024)\nInstrucciones para completar el Formulario 911 (SP)\nCosas importantes que debe saber\n• Recuerde proporcionar cualquier documentación que crea que nos ayudaría a resolver el problema, ya que esto podría resultar en una \nresolución más rápida de su problema.\n• Puede esperar que un empleado del Servicio del Defensor del Contribuyente le llame para hablar de su Formulario 911 (SP). Si no podemos \ncomunicarnos con usted por teléfono, le enviaremos una carta por correo o le dejaremos un mensaje de voz, si usted proporcionó su \nconsentimiento en la línea 7b de la Sección I.\n• Si usted es un contribuyente de bajos ingresos que necesita ayuda para resolver una disputa tributaria con el Servicio de Impuestos Internos y \nno puede pagar la representación o si habla inglés como segundo idioma y necesita ayuda para entender sus derechos y responsabilidades, \nusted puede calificar para la ayuda gratuita o a bajo costo de una Clínica de Ayuda para Contribuyentes de Bajos Ingresos (LITC, por sus siglas \nen inglés). Para obtener más información, consulte la Publicación 4134 (SP) o visite nuestra página sobre las LITC, en \nhttps://www.irs.gov/es/advocate/low-income-taxpayer-clinics.\nRequisitos de presentación del Formulario 911 (SP)\nEl Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es una organización independiente dentro del Servicio de Impuestos Internos \n(IRS, por sus siglas en inglés) que ayuda a los contribuyentes y protege sus derechos. Podemos ofrecerle ayuda si su problema tributario le está \ncausando una dificultad financiera, ha intentado y no ha podido resolver su problema con el IRS, o cree que un sistema, proceso o procedimiento del \nIRS simplemente no está funcionando como debería. Si usted califica para nuestra ayuda, que siempre es gratuita, haremos todo lo posible para \nayudarle. Visite https://es.taxpayeradvocate.irs.gov/ o llame al 877-777-4778.\nDónde enviar este Formulario:\n• El método más rápido es el fax. El TAS tiene al menos una oficina en cada estado, el Distrito de Columbia y Puerto Rico. Envíe esta solicitud \na la oficina del TAS en su área geográfica. Puede encontrar el número de fax en la sección de listado gubernamental de su directorio local de \nteléfonos, en nuestra página web https://es.taxpayeradvocate.irs.gov/contact-us/.\n• También puede enviar este formulario por correo. Puede encontrar la dirección de correo y número de teléfono (voz) de la oficina local de su \nDefensor del Contribuyente en su directorio telefónico, en nuestra página web https://es.taxpayeradvocate.irs.gov/contact-us/, o llamando a \nnuestro número de teléfono libre de cargos: 877-777-4778.\nNOTA: Si envía el formulario desde el extranjero, utilice el número de fax: 1-304-707-9793 (No es un número gratuito para los contribuyentes \nestadounidenses) o envíelo por correo a: Taxpayer Advocate Service, Internal Revenue Service, PO Box 11996, San Juan, Puerto Rico 00922.\n• Por favor, asegúrese de completar el formulario en su totalidad y envíelo a la oficina del TAS más cercana a usted para que podamos trabajar \nsu problema lo antes posible.\n¿Qué sucede después? \nSi no recibe una respuesta dentro de 30 días después de enviar el Formulario 911(SP), por favor, llame al 877-777-4778 para obtener ayuda. No envíe \nvarios Formularios 911 (sp) para el mismo asunto a diferentes oficinas del TAS; esto resultará en referidos duplicados. \nNotas importantes: Por favor tenga en cuenta que, al enviar este formulario, usted autoriza al TAS a comunicarse con terceras personas, según sea \nnecesario para responder a su solicitud y es posible que no reciba un aviso adicional sobre esas comunicaciones. Para obtener más información, \nconsulte la sección 7602(c) del Código de Impuestos Internos (IRC, por sus siglas en inglés). \nPrecaución: El TAS no considerará argumentos frívolos planteados en este formulario. Puede encontrar ejemplos de argumentos frívolos en la \nPublicación 2105, Why do I have to Pay Taxes? (¿Por qué tengo que pagar impuestos?), en inglés, o The Truth about Frivolous Arguments (La verdad \nsobre los argumentos frívolos), en https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-introduction, en inglés. Si usted utiliza \neste formulario para presentar argumentos frívolos, puede estar sujeto a una multa de $5,000, además de cualquier otra multa conforme a la ley.\nAviso de la Ley de Reducción de Trámites: Solicitamos la información en este formulario para llevar a cabo las leyes de Impuestos Internos de los \nEstados Unidos. El responder es voluntario. Usted no tiene la obligación de proporcionar la información solicitada en un formulario que esté sujeto a la \nLey de Reducción de Trámites a menos que el formulario muestre un número de control válido de la Oficina de Gestión y Presupuesto (OMB, por sus \nsiglas en inglés). Debe conservar los libros o registros relacionados con un formulario o sus instrucciones si su contenido puede convertirse en material \nen la administración de cualquier ley de impuestos internos. Por lo general, las declaraciones de impuestos y la información de estas son \nconfidenciales, según lo requiere la sección 6103 del Código. Aunque el tiempo necesario para completar este formulario puede variar dependiendo de \nlas circunstancias de cada contribuyente, el tiempo promedio estimado es de 30 minutos. \nSi tiene comentarios sobre la exactitud de este estimado de tiempo o sugerencias para hacer más sencillo este formulario, por favor escriba a: Internal \nRevenue Service, Tax Products Coordinating Committee, Room 6406, 1111 Constitution Ave. NW, Washington, DC 20224.\nInstrucciones para la Sección I\n1a. Anote el nombre del contribuyente como se muestra en la declaración de impuestos relacionada con esta solicitud de ayuda.\n1b. Anote su número de identificación del contribuyente. Si usted es un individuo, éste es su número de Seguro Social (SSN, por sus siglas en \ninglés) o su número de identificación personal del contribuyente (ITIN, por sus siglas en inglés). Si usted es una entidad de negocio, este es su \nnúmero de identificación del Empleador (EIN, por sus siglas en inglés) (por ejemplo, una sociedad colectiva, sociedad anónima, fideicomiso o \npersona que trabaja por cuenta propia y tiene empleados).\n2a. Anote el nombre de su cónyuge (si se aplica) si esta solicitud se relaciona con una declaración presentada conjuntamente.\n2b. Anote el número de identificación del contribuyente de su cónyuge (SSN o ITIN) si esta solicitud se relaciona con una declaración presentada \nconjuntamente.\n3a-d. Anote su dirección postal actual, incluido el número y nombre de la calle, ciudad, estado o país extranjero y código postal.\n4. Anote su número de fax, incluido el código de área.\nLas instrucciones para la Sección I \ncontinúan en la próxima página\n►\n", "Página 4\nCatalog Number 72619P\nwww.irs.gov\nForm 911(sp) (Rev. 3-2024)\nInstrucciones para la Sección I - (Continuación de la página 3)\n5. Anote su dirección de correo electrónico. El TAS puede utilizar el correo electrónico para recibir y compartir información con usted sobre su \ncaso, pero únicamente después de analizar el uso del correo electrónico con usted y obtener su consentimiento.\n6. Anote el nombre de la persona con la que debemos comunicarnos, si no se utiliza la Sección II. Para las sociedades colectivas, sociedades \nanónimas, fideicomisos, etcétera, anote el nombre de la persona autorizada para actuar en nombre de la entidad. Si la persona de contacto no \nes el contribuyente u otro individuo autorizado, por favor, consulte las instrucciones para la Sección II.\n7a. Anote su número de teléfono durante el día, incluyendo el código de área. Si es un teléfono celular, por favor, marque la casilla.\n7b. Si tiene un contestador automático o mensaje de voz en este número y acepta que el TAS le deje información confidencial sobre su problema \ntributario en ese número, por favor, marque la casilla. Usted no está obligado a tener la información sobre su problema tributario dejada en este \nnúmero. Si otras personas tienen acceso al contestador automático o al correo de voz y usted no desea que reciban ninguna información \nconfidencial sobre su problema tributario, por favor, no marque la casilla.\n8. Indique la mejor hora para llamarle. Por favor, especifique la hora de la mañana (A.M.) o de la tarde (P.M.).\n9. Indique cualquier necesidad especial de comunicación (tal como el lenguaje de señas). Especifique cualquier idioma que no sea el inglés. \n10. Anote el número de la declaración de impuestos federales o el formulario relacionado con esta solicitud. Por ejemplo, un contribuyente individual \ncon un problema de impuestos sobre los ingresos anotaría el Formulario 1040(SP) o 1040-SR(SP).\n11. Anote el año o período tributario trimestral, anual u otro relacionado con esta solicitud. Por ejemplo, si esta solicitud involucra un asunto de \nimpuestos sobre los ingresos, anote el año calendario o tributario; si involucra un asunto del impuesto sobre la nómina, anote el trimestre \ncalendario.\n12a. Por favor, describa el problema tributario que está experimentando y las dificultades que puedan crearse. Especifique las acciones que el IRS \nha tomado (o no ha tomado) para resolver el problema. Si el problema involucra una demora del IRS de más de 30 días en la resolución de su \nproblema, indique la fecha en que usted se comunicó por primera vez con el IRS para obtener ayuda. Consulte la Sección III para obtener una \nlista específica de los criterios del TAS. Para obtener más información sobre los servicios que proporciona el TAS, consulte la Publicación 1546, \nTaxpayer Advocate Service - Your Voice at the IRS (Servicio del Defensor del Contribuyente – Su Voz ante el IRS, en inglés), disponible en \nhttps://www.irs.gov/pub/irs-pdf/p1546.pdf (en inglés).\n12b. Por favor, describa el alivio/ayuda que solicita. Especifique la acción que desea que se tome y que cree necesaria para resolver el problema. \nProporcione toda documentación que crea que nos ayudaría a resolver el problema.\n13-14. Si esta es una solicitud de ayuda conjunta, ambos cónyuges deben firmar y fechar la solicitud. Si solo un cónyuge solicita la ayuda, únicamente \nese cónyuge debe firmar la solicitud. Si se presenta esta solicitud por otra persona, solo una persona autorizada y facultada para actuar en \nnombre de la persona debe firmar la solicitud. Las solicitudes de sociedades anónimas deben ser firmadas por un oficial e incluir el título del \noficial.\nNota: La firma de esta solicitud permite al IRS por ley suspender cualquier período relacionado con la tasación o cobro de impuestos. Sin embargo, no \nsuspende ningún período aplicable para que usted realice acciones relacionadas con la tasación o cobro de impuestos, tal como presentar una petición \nante el Tribunal Tributario para una nueva determinación de una deficiencia o solicitar una audiencia del Debido Proceso de Cobro (CDP, por sus siglas \nen inglés).\nInstrucciones para la Sección II\nContribuyentes: Si desea que un representante actúe en su nombre, usted tiene que darle poder legal o autorización para la información tributaria \npara la(s) declaración(es) de impuestos y período(s) involucrado(s). Para obtener información adicional, consulte el Formulario 2848(SP), Poder Legal y \nDeclaración del Representante, o el Formulario 8821(SP), Autorización para recibir Información Tributaria y sus instrucciones acompañantes. \nRepresentantes: Si usted es un representante autorizado que presenta esta solicitud en nombre del contribuyente identificado en la Sección I, \ncomplete las partes 1 a 7 de la Sección II. Adjunte una copia del Formulario 2848(SP), Formulario 8821(SP) u otro poder legal. Anote su Número de \nArchivo de Autorización Centralizado (CAF, por sus siglas en inglés) en la parte 2 de la Sección II. El número de CAF es el único número que el IRS \nasigna a un representante después de presentar un Formulario 2848(SP) o el Formulario 8821(SP) ante una oficina del IRS. \nNota: El Formulario 8821(SP) no autoriza a su apoderado a defender su posición con respecto a las leyes tributarias federales; para ejecutar \nexenciones, consentimientos o acuerdos de cierre; o de otra manera para representarle ante el IRS. El Formulario 8821(SP) autoriza a cualquier \npersona que usted designe para inspeccionar y/o recibir su información tributaria confidencial en cualquier oficina del IRS, para el tipo de impuestos y \nperíodos tributarios que usted indica en su Formulario 8821(SP).\nInstrucciones para la Sección III (Para Uso Exclusivo del IRS) Por favor, complete esta sección en su totalidad.\nAnote el nombre del contribuyente y el número de identificación del contribuyente de la primera página de este formulario.\n1-5. Anote su nombre, número de teléfono, función (por ejemplo ACS, Collection, Examination, Customer Service, etcétera), División de operaciones \n(W&I, SB/SE, LB&I, o TE/GE) el número de código de la organización de su oficina (por ejemplo, 18 para AUSC, 95 para Los Ángeles) y marque \nla casilla apropiada que mejor refleje cómo se identificó la necesidad de ayuda del TAS. Anote la fecha en que el contribuyente o representante \nllamó o visitó una oficina del IRS para solicitar la ayuda del TAS. O anote la fecha en que el IRS recibió la correspondencia/pregunta del \nCongreso o una solicitud por escrito de ayuda del TAS, del contribuyente o representante. Si el IRS identificó que el problema del contribuyente \ncumplía los criterios del TAS, anote la fecha en que se hizo esta determinación.\n6. Marque la casilla que mejor describa la razón por la que se solicita la ayuda del TAS. La casilla 9 es para el Uso Exclusivo del TAS.\n7. Indique la(s) acción(es) que tomó para ayudar a resolver el problema del contribuyente y lo que le impidió resolver el problema del \ncontribuyente. Por ejemplo, los ingresos por embargos no pueden ser devueltos porque ya se aplicaron a otra responsabilidad válida; un pago \nen exceso no puede ser reembolsado porque el período estatutario para emitir un reembolso venció; o la ley vigente impide una reducción de \nintereses específicos.\n8. Proporcione una descripción de la situación del contribuyente, y cuando sea apropiado, explique las circunstancias que crean la carga \neconómica y cómo el contribuyente podría verse afectado negativamente si no se le proporciona la ayuda solicitada.\n9. Pregunte al contribuyente cómo se enteró del TAS e indique la respuesta aquí.\n" ]
f656bsp.pdf	0424 Form 656-B (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f656bsp.pdf	[ "Folleto de Información sobre el Formulario 656 \nOfrecimiento de \nTransacción \nCONTENIDOS\n■ Lo que necesita saber................................................................................... 1\n■ Cómo pagar su ofrecimiento ........................................................................ 3\n■ Cómo solicitarlo ............................................................................................ 4\n■ Cómo completar el paquete de solicitud ...................................................... 5\n■ Información importante ................................................................................ 6\n■ Formularios Removibles - Formulario 433-A (OIC) (sp), Información de \nCobro para los Asalariados y Trabajadores por Cuenta Propia; Formulario \n433-B (OIC) (sp), Información de Cobro para los Negocios; Formulario 656 \n(sp), Ofrecimiento de Transacción ................................................................. 7\n■ Lista de verificación de la solicitud ............................................................... 29\nInformación de contacto del IRS\nSi desea saber si califica para un ofrecimiento de transacción antes de completar la documentación, puede utilizar la \nherramienta de Precalificación del Ofrecimiento de Transacción (OIC, por sus siglas en inglés). El formato del \ncuestionario ayuda a reunir la información necesaria y proporciona comentarios inmediatos sobre su elegibilidad con \nbase en la información que usted proporcionó. La herramienta también le ayudará a determinar una cantidad \npreliminar del ofrecimiento para la consideración de un ofrecimiento aceptable, pero no es garantía de aceptación. \nAcceda a la herramienta en IRS.gov/OICtool (en inglés) o escaneando el código QR con un dispositivo inteligente.\nTodos los contribuyentes tienen un conjunto de derechos fundamentales que deben conocer al interactuar con el \nIRS. Conozca sus derechos y nuestra obligación de protegerlos. Para obtener más información sobre sus derechos \ncomo contribuyente, visite IRS.gov/susderechos.\nSi tiene preguntas con relación a los requisitos para un ofrecimiento de transacción, por favor, llame a nuestra línea \ntelefónica gratuita al 800-829-1040. Un video sobre cómo completar un ofrecimiento de transacción está disponible en \nnuestra página web en https://www.irsvideos.gov/Individual/PayingTaxes/CompletingForm656-\nOfferInCompromiseApplication (en inglés). Los formularios y publicaciones están disponibles llamando al 800-TAX-FORM \n(800-829-3676), visitando una oficina local del IRS, o en IRS.gov/espanol. Para obtener respuestas a las preguntas \nfrecuentes sobre el trámite del ofrecimiento desde la presentación hasta el cierre, consulte las Preguntas Frecuentes sobre \nel Ofrecimiento de Transacción (OIC).\nRecursos de los contribuyentes\nEl Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es una organización independiente dentro del \nServicio de Impuestos Internos (IRS, por sus siglas en inglés), que ayuda a los contribuyentes y protege sus derechos. El \nTAS puede ofrecerle ayuda si su problema tributario le está causando dificultades financieras, lo ha intentado pero no ha \npodido resolver su problema con el IRS, o si considera que un sistema, proceso o procedimiento del IRS simplemente no \nestá funcionando como debería. Si usted reúne los requisitos para la ayuda del TAS, que es siempre gratuita, el TAS hará \ntodo lo posible para ayudarle. Visite https://es.taxpayeradvocate.irs.gov/, o llame al 877-777-4778.\nLas Clínicas para Contribuyentes de Bajos Ingresos (LITC, por sus siglas en inglés) son independientes del IRS y del \nTAS. Las LITC representan a las personas cuyos ingresos están por debajo de cierto nivel y que necesitan resolver \nproblemas tributarios con el IRS. Las LITC pueden representar a los contribuyentes en las auditorías, apelaciones y \ndisputas sobre el cobro de impuestos, ante el IRS y ante los tribunales. Además, las LITC pueden brindarle información en \ndiferentes idiomas sobre los derechos y las responsabilidades del contribuyente, para las personas que hablan inglés como \nsegundo idioma. Los servicios se ofrecen de manera gratuita o por una cuota baja. Para obtener más información o \nencontrar una LITC cerca de usted, consulte la página de las LITC en www.taxpayeradvocate.irs.gov/litc (en inglés) o la \nPublicación 4134 (SP) del IRS, Lista de las Clínicas para Contribuyentes de Bajos Ingresos. Esta publicación también está \ndisponible en línea en IRS.gov/forms (en inglés) o llamando al IRS libre de costos, al 800-TAX-FORM (800-829-3676).\n", "", "LO QUE NECESITA SABER\n¿Qué es un Ofrecimiento?\nUn Ofrecimiento de Transacción (ofrecimiento) es un acuerdo entre usted (el contribuyente) \ny el IRS que liquida una deuda tributaria por menos de la cantidad total adeudada. El \nprograma de ofrecimiento brinda a los contribuyentes elegibles un camino para pagar su \ndeuda tributaria. El objetivo principal es un compromiso que se ajuste a lo más beneficioso \ntanto para el contribuyente como para el IRS. Generalmente, debe realizar un ofrecimiento \nadecuado con base en lo que el IRS considera que es su capacidad de pago verdadera.\nPresentar una solicitud no le garantiza que el IRS aceptará su ofrecimiento. Comienza \nun trámite de evaluación y verificación por parte del IRS, teniendo en cuenta cualquier \ncircunstancia especial que pueda afectar su capacidad de pago.\n¿Es usted elegible?\nAntes de que su ofrecimiento pueda considerarse, usted debe (1) presentar todas las \ndeclaraciones de impuestos que está legalmente obligado a presentar, (2) haber recibido \nuna factura de al menos una deuda tributaria incluida en su ofrecimiento, (3) efectuar todos \nlos pagos de impuestos estimados requeridos para el año en curso, y (4) si usted es dueño \nde un negocio con empleados, realizar todos los depósitos de impuestos federales \nrequeridos para el trimestre en curso y los dos trimestres anteriores.\nNota: Si se determina que usted no ha presentado todas las declaraciones de \nimpuestos que está legalmente obligado a presentar, el IRS aplicará cualquier pago \ninicial que envió con su ofrecimiento a su deuda tributaria y le devolverá tanto su \nofrecimiento como la cuota de su solicitud. Usted no puede apelar esta decisión.\nBancarrota, Auditoría Abierta, \nReclamación de Cónyuge \nInocente o ITIN desactivado\nSi usted o su negocio se encuentra actualmente en un procedimiento abierto por \nbancarrota, usted no es elegible para solicitar un ofrecimiento. Cualquier resolución de sus \ndeudas tributarias pendientes generalmente tiene que tener lugar dentro del contexto de su \nprocedimiento de bancarrota.\nResuelva cualquier asunto de auditoría abierta o de reclamación de cónyuge \ninocente pendiente antes de presentar un ofrecimiento.\nNo consideraremos un ofrecimiento con un ITIN desactivado. Si usted tiene un ITIN \ndesactivado, por favor, complete el Formulario W-7(SP), Solicitud de Número de \nIdentificación Personal del Contribuyente del Servicio de Impuestos Internos, para \nreactivarlo. Una vez activado, usted puede presentar un Ofrecimiento de transacción.\n¿Puede pagar en su totalidad?\nGeneralmente, el IRS no aceptará su ofrecimiento si usted puede pagar la deuda en su \ntotalidad mediante un plan de pagos a plazos o acciones en activos.\nNota: Los ajustes o exclusiones, que se pueden considerar durante la investigación del \nofrecimiento, tal como la asignación de $1,000 a un saldo bancario o $3,450 contra el valor \nde un automóvil, solo se aplican si usted es una persona física y después de que \ndeterminemos que usted no puede pagar la totalidad de las obligaciones con el capital en \nactivos, un acuerdo de pago a plazos o una combinación de ambos.\nSus reembolsos de impuestos\nEl IRS puede conservar el reembolso, incluidos los intereses, de cualquier período tributario \nque haya sido tramitado hasta la fecha en que el IRS acepte su ofrecimiento, \ncompensándolo con su deuda tributaria, según se aplica. Por ejemplo, el IRS acepta su \nofrecimiento el 1 de julio de 2022, y usted presenta el 15 de abril de 2022 su Formulario \n1040 de 2021 en que se muestra un reembolso; el IRS aplicará ese reembolso a su deuda \ntributaria pendiente. Dado que su reembolso tributario puede compensarse con su \nobligación tributaria mientras esté pendiente su ofrecimiento, la ayuda del Defensor del \nContribuyente o del IRS en el 800-829-1040, podría estar disponible para los \ncontribuyentes (que no sean negocios) que enfrentan dificultades económicas. No se \nconsidera que el reembolso sea un pago para el ofrecimiento.\nDudas sobre la Obligación\nSi tiene una duda legítima sobre si usted adeuda una parte o la totalidad de la deuda \ntributaria, complete y presente un Formulario 656-L, Offer in Compromise (Doubt as to \nLiability) (Ofrecimiento de Transacción (Duda sobre la obligación), en inglés. Para \nsolicitar un Formulario 656-L, en inglés, visite IRS.gov/espanol, o una oficina local del \nIRS, o llame a la línea telefónica gratuita 800-TAX- FORM (800-829-3676).\nNota: No presente al mismo tiempo un ofrecimiento bajo Duda sobre la Obligación y \nun ofrecimiento bajo Duda sobre el Cobro o la Administración Tributaria Eficaz. \nUsted debe resolver cualquier duda sobre si adeuda una parte o la totalidad de una \ndeuda tributaria antes de presentar un ofrecimiento basado en su capacidad de pago.\n1\n", "Aviso de Gravamen por el \nImpuesto Federal\nUn gravamen es una reclamación legal contra toda su propiedad actual y futura. Cuando \nusted no paga su primera factura por los impuestos adeudados, la ley crea un gravamen \nque se adjunta a su propiedad. Un Aviso de Gravamen por el Impuesto Federal (NFTL, por \nsus siglas en inglés) proporciona un aviso público a los acreedores. El IRS presenta el \nNFTL para establecer la prioridad de la reclamación del IRS frente a las reclamaciones de \nciertos otros acreedores. El IRS puede presentar un NFTL en cualquier momento. Usted \npuede tener derecho a presentar una apelación bajo el Programa de Apelaciones de Cobro \n(CAP, por sus siglas en inglés) antes de que esto suceda o solicitar una audiencia del \nProceso Debido de Cobro luego de que esto suceda. El IRS puede tener derecho sobre \ncualquier ganancia de la venta de la propiedad sujeta al(a los) gravamen(es). Si usted \nvende la propiedad antes de la liberación del gravamen, las ganancias de la venta de la \npropiedad que superen la cantidad del ofrecimiento pueden aplicarse a su obligación \ntributaria, incluso si su ofrecimiento ha sido aceptado. \nImpuestos sobre los Fondos \nFiduciarios\nSi su negocio adeuda obligaciones que incluyen impuestos sobre los fondos fiduciarios, el \nIRS puede responsabilizar a las personas responsables de la parte del impuesto sobre el \nfondo fiduciario de conformidad con la ley aplicable. Los impuestos sobre los fondos \nfiduciarios son el dinero retenido del salario de un empleado, tal como los impuestos sobre \nlos ingresos y los impuestos al Seguro Social y al Medicare. Si el IRS acepta un \nofrecimiento de un empleador por una parte de la obligación tributaria sobre el fondo \nfiduciario, se puede cobrar el resto de los impuestos sobre los fondos fiduciarios a las \npartes responsables. Usted no es elegible para la consideración de un ofrecimiento a \nmenos que se pague la parte del impuesto sobre los fondos fiduciarios, o que el IRS haya \ntomado la(las) determinación(es) de la multa por recuperación de los fondos fiduciarios \nsobre todas las personas potencialmente responsables. Sin embargo, si usted presenta el \nofrecimiento como una víctima de fraude o incumplimiento del proveedor de servicios de \nnómina, la tasación de la multa por recuperación de los fondos fiduciarios anteriormente \nmencionada, no se requiere antes de presentar el ofrecimiento.\nOtros Hechos Importantes\nUsted tiene derecho a apelar el rechazo de un ofrecimiento, pero no la devolución de un \nofrecimiento.\nLas multas y los intereses continuarán acumulándose mientras el IRS considera su \nofrecimiento.\nLuego de que presente su ofrecimiento, usted debe continuar presentando y pagando, de \nmanera oportuna, todas las declaraciones de impuestos requeridas, los pagos de \nimpuestos estimados y los pagos de impuestos federales para usted y cualquier negocio en \nel que tenga un interés. Si no cumple con sus obligaciones de presentación y pago \ndurante la consideración de su ofrecimiento, el IRS le devolverá su ofrecimiento. Si el \nIRS acepta su ofrecimiento, usted debe continuar manteniéndose al día con todas las \nobligaciones de pago y presentación de impuestos hasta cinco años después de que se \nacepte su ofrecimiento.\nNota: Si presentó sus declaraciones de impuestos, pero no recibió una factura por al \nmenos una deuda tributaria incluida en su ofrecimiento, se pueden devolver su ofrecimiento \ny su cuota de solicitud y se aplicará a su deuda tributaria cualquier pago inicial enviado con \nsu ofrecimiento. Para evitar la devolución de su ofrecimiento, espere hasta haber \nrecibido una factura de por al menos una deuda tributaria y luego incluya una copia \nde cualquier declaración de impuestos presentada dentro de las 12 semanas \nposteriores a la presentación de este ofrecimiento.\nNo podemos tramitar su ofrecimiento si el IRS remitió su caso al Departamento de Justicia, \ninvolucrando todos los períodos y obligaciones identificados en el ofrecimiento. Además, el \nIRS no puede transigir ninguna obligación tributaria que surja de una cantidad de \nrestitución ordenada por un tribunal o una deuda tributaria reducida a sentencia. \nAsimismo, no transigiremos cualquier obligación tributaria conforme a la sección 965 \ndel Código de Impuestos Internos (IRC, por sus siglas en inglés) por la cual se realizó \nuna elección según la sección 965(i) del IRC. Usted no puede apelar esta decisión.\nLa ley requiere que el IRS haga que cierta información de los ofrecimientos aceptados esté \na disposición del público para su inspección y revisión. Encuentre las instrucciones para \nsolicitar un archivo de una inspección pública en IRS.gov/espanol, con la palabra clave \n\"OIC.”\nEl IRS puede embargar sus activos hasta el momento en que el funcionario del IRS firme y \nreconozca su ofrecimiento como pendiente. Además, el IRS puede conservar cualquier \nganancia recibida del embargo. Si se embargan sus activos después de que su \nofrecimiento se haya presentado y esté pendiente de evaluación, comuníquese de \ninmediato con el IRS al número de télefono que se indica en el embargo.\n2\n", "Si actualmente tiene un plan de pagos a plazos aprobado, no se le requerirá que realice los \npagos de su plan de pagos a plazos mientras consideramos su ofrecimiento. Si no se \naprueba su ofrecimiento y usted no ha contraído ninguna deuda tributaria adicional, el IRS \nrestablecerá su plan de pagos a plazos.\nPAGAR SU OFRECIMIENTO\nCuota de solicitud\nLos ofrecimientos requieren una cuota de solicitud de $205.\nExcepción: Si usted es una persona física y cumple con las normas de Certificación \nde Bajos Ingresos, no hay ningún requisito de enviar dinero con su ofrecimiento. Se \nle considera que es una persona física si busca transigir una obligación para la cual usted \nes personalmente responsable, incluida cualquier obligación que haya contraído como \npropietario único.\nOpciones de Pago\nUsted debe seleccionar una opción de pago e incluir el pago inicial con su ofrecimiento. La \ncantidad del pago inicial y los pagos posteriores dependerán de la cantidad total de su \nofrecimiento y de cuál de las siguientes opciones de pago elige:\nSuma Global. Esta opción requiere que el 20% de la cantidad total del ofrecimiento se \npague junto con el ofrecimiento y que el saldo restante se pague en cinco pagos o menos \ndentro de los cinco meses o menos a partir de la fecha en la que se aceptó su ofrecimiento.\nPagos Periódicos: Esta opción requiere que realice el primer pago con el ofrecimiento y \nque el saldo restante se pague en pagos mensuales dentro de los seis a 24 meses, de \nconformidad con los términos de su ofrecimiento propuesto.\nNota: Bajo la opción de pagos periódicos, usted debe continuar realizando los pagos \nmensuales mientras el IRS evalúa su ofrecimiento. Si no cumple con los pagos en \ncualquier momento antes de recibir una carta con la decisión final, el IRS le puede devolver \nsu ofrecimiento. Usted no puede apelar esta decisión. El total de los pagos tiene que ser \nigual a la cantidad total del ofrecimiento. Por lo general, los pagos realizados en un \nofrecimiento no serán devueltos.\nEl pago inicial y los pagos mensuales no se requieren si usted cumple con las normas de \nCertificación de Bajos Ingresos. Si usted calificó conforme a las normas de la Certificación \nde Bajos Ingresos y no se le requiere enviar pagos mientras se está considerando su \nofrecimiento, su primer pago vencerá 30 días calendario después de la aceptación del \nofrecimiento, a menos que se acuerde otra fecha en un ofrecimiento enmendado.\nSi no tiene suficiente dinero en efectivo para pagar su ofrecimiento, es posible que deba \nconsiderar pedir dinero prestado a un banco, amigos o familiares. Otras opciones incluyen \nel solicitar préstamos garantizados o la venta de otros activos.\nSi usted es una persona física, utilice la herramienta de Precalificación del OIC \ndisponible en nuestra página web en IRS.gov/OICtool (en inglés) para ayudarle a \ndeterminar un punto de partida para la cantidad de su ofrecimiento.\nNota: No puede pagar la cantidad de su ofrecimiento con un reembolso de impuestos \nactual o esperado, dinero ya pagado, fondos adjuntos por cualquier acción de cobro, \no beneficios anticipados de una pérdida neta de operación o de capital. Si planea \nutilizar sus ahorros para la jubilación de un plan IRA o 401k, es posible que pueda contraer \nuna deuda tributaria futura como resultado. Comuníquese con el IRS o con su asesor \ntributario antes de tomar esta medida.\n3\n", "CÓMO SOLICITAR\nTrámite de la Solicitud\nLa solicitud tiene que incluir:\n• Formulario 656 (sp), Ofrecimiento de Transacción\n• Formulario 433-A (OIC) (sp), Información de Cobro para los Asalariados y Trabajadores \npor Cuenta Propia, debidamente completado y firmado, si corresponde.\n• Formulario 433-B (OIC) (sp), Información de Cobro para los Negocios, debidamente \ncompletado y firmado, si corresponde.\n• Cuota de solicitud de $205, a menos que usted cumpla con las Normas de Certificación \nde Bajos Ingresos.\n• Pago inicial del ofrecimiento con base en la opción de pago que elija, a menos que \ncumpla con las Normas de Certificación de Bajos Ingresos.\nNota: No se puede(n) considerar su(s) ofrecimiento(s) sin el(los) Formulario(s) 656 (sp), \n433-A (OIC) (sp), 433-B (OIC) (sp) debidamente completado(s) y firmado(s) (si \ncorresponde) y la documentación de respaldo.\nSi usted y su cónyuge tienen \ndeudas tributarias conjuntas y \nseparadas\nSi usted y su cónyuge tienen deudas tributarias conjuntas y usted o su cónyuge también \nson responsables de deudas tributarias por separado (incluida la multa por recuperación \nde los fondos fiduciarios), cada uno deberá enviar un Formulario 656 (sp), por separado. \nDeberá completar un Formulario 656 (sp), para usted mismo enumerando todas sus \ndeudas tributarias conjuntas y cualquier deuda tributaria por separado, y su cónyuge \ndeberá completar un Formulario 656 (sp), enumerando todas sus deudas tributarias \nconjuntas más cualquier deuda tributaria por separado, para un total de dos Formularios \n656 (sp).\nSi usted y su cónyuge o excónyuge tienen una deuda tributaria conjunta y su cónyuge o \nexcónyuge no desea formar parte del ofrecimiento, usted puede presentar un Formulario \n656 (sp), para transigir su obligación por la deuda tributaria conjunta.\nCada Formulario 656 (sp) requerirá la cuota de solicitud de $205 y el pago inicial, a \nmenos que usted sea una persona física y cumpla con las normas de Certificación de \nBajos Ingresos.\nSi usted tiene deudas tributarias \nde persona físicas y de negocio\nSi usted desea transigir una deuda tributaria de persona física y de negocio, tendrá que \nenviar dos Formularios 656 (sp). Complete un Formulario 656 (sp), para sus deudas \ntributarias de persona física y un Formulario 656 (sp), para sus deudas tributarias de \nnegocio. Cada Formulario 656 (sp), requerirá la cuota de solicitud de $205 y el pago \ninicial.\nNota: Se define a un negocio como una sociedad anónima, sociedad colectiva o cualquier \nnegocio que sea operado como un negocio distinto al de un propietario único. Usted no \npuede transigir la participación de una persona física en la deuda de una sociedad \ncolectiva. La sociedad colectiva tiene que presentar su propio ofrecimiento con base en la \ncapacidad de pago de la sociedad colectiva y de los socios.\n4\n", "CÓMO COMPLETAR EL PAQUETE DE SOLICITUD\nPaso 1 – Reunir su información\nPara calcular la cantidad de ofrecimiento, usted deberá reunir información sobre su \nsituación financiera, incluido el dinero en efectivo, las inversiones, el crédito disponible, los \nactivos, los ingresos y las deudas.\nTambién deberá reunir información sobre el ingreso mensual bruto promedio y los gastos \ndel hogar. El hogar incluye a todos aquellos que, además de usted, contribuyen con dinero \npara pagar los gastos relacionados con el hogar, como alquiler, servicios públicos, seguros, \nprovisiones, etcétera. Esto es necesario para que el IRS evalúe su ofrecimiento con \nexactitud. El IRS también puede utilizar esto para determinar su participación del ingreso y \nlos gastos totales del hogar.\nEn general, el IRS no considerará los gastos de matrícula para escuelas privadas, gastos \nuniversitarios, contribuciones caritativas y otros pagos de deudas no garantizadas como \nparte del cálculo de los gastos.\nPaso 2 – Completar un Formulario \n433-A (OIC) (sp), Información de \nCobro para los Asalariados y \nTrabajadores por Cuenta Propia\nComplete el Formulario 433-A (OIC) (sp) si usted es una persona asalariada, opera u operó \ncomo propietario único, o está autorizado para presentar un ofrecimiento en nombre del \npatrimonio de una persona fallecida. Si usted está casado, pero vive separado de su \ncónyuge, entonces cada uno debe presentar un Formulario 433-A (OIC) (sp). Esto ayudará \na calcular la cantidad adecuada del ofrecimiento con base en sus activos, ingresos, gastos \ny potencial de ganancias futuras. Tendrá la oportunidad de brindar una explicación por \nescrito de cualquier circunstancia especial que afecte su situación financiera.\nPaso 3 – Completar un Formulario \n433-B (OIC) (sp), Información de \nCobro para los Negocios\nComplete el Formulario 433-B (OIC) (sp) si el negocio es una sociedad anónima, sociedad \ncolectiva o compañía de responsabilidad limitada (LLC, por sus siglas en inglés). Esto \nayudará a calcular la cantidad adecuada del ofrecimiento con base en sus activos, \ningresos, gastos y potencial de ganancias futuras. Si el negocio tiene activos utilizados para \ngenerar ingresos (por ejemplo, una grúa utilizada en el negocio para remolcar vehículos), \nes posible que el negocio pueda excluir las acciones en estos activos.\nPaso 4 – Adjuntar la \ndocumentación requerida\nNecesitará adjuntar la documentación de respaldo con el(los) Formulario(s) 433-A (OIC) \n(sp) y 433-B (OIC) (sp). Véase una lista de los documentos requeridos al final de cada \nformulario. Incluya copias de todos los archivos adjuntos requeridos. No envíe \ndocumentos originales.\nPaso 5 – Completar un Formulario \n656 (sp), Ofrecimiento de \nTransacción\nComplete el Formulario 656 (sp). El Formulario 656 (sp), identifica los años fiscales y el tipo \nde impuesto que le gustaría transigir. También identifica la cantidad de su ofrecimiento y los \ntérminos de pago. El monto de su ofrecimiento tiene que ser igual o superior al monto \ncalculado en el Formulario 433-A (OIC) (sp) o 433-B (OIC) (sp).\nPaso 6 – Incluir el pago inicial y la \ncuota de solicitud de $205\nIncluya un cheque personal, un cheque de caja o un giro para su pago inicial con base en \nla opción de pago que seleccionó (20% de la cantidad del ofrecimiento en caso de un \nofrecimiento de suma global en efectivo o el pago del primer mes en caso de un \nofrecimiento de pagos periódicos). Generalmente, no se devolverán los pagos iniciales, \npero se aplicarán a su deuda tributaria si no se acepta su ofrecimiento.\nSi elige pagar la cuota y el pago del ofrecimiento con un cheque personal, cheque de \ncaja o giro, proporcione un cheque personal, cheque de caja o giro separado para \ncada cuota o pago del ofrecimiento. Extienda los cheques o giros en dólares \nestadounidenses y pagaderos al \"United States Treasury\" (Tesoro de los Estados \nUnidos, en inglés). Como alternativa a los cheques y los giros, puede pagar la cuota y el \npago del ofrecimiento mediante el Sistema de Pago Electrónico de Impuestos Federales \n(EFTPS, por sus siglas en inglés) (en inglés).\nRecordatorio: Si usted cumple con las normas de Certificación de Bajos Ingresos NO \nenvíe dinero.\nPaso 7 – Enviar por correo el \npaquete de solicitud\nHaga una copia de su paquete de solicitud y guárdela en sus registros.\nEnvíe por correo el paquete de solicitud debidamente completado a la oficina del IRS \ncorrespondiente. Consulte la página 29, Lista de Verificación de la Solicitud, para obtener \nmás detalles.\nNota: Si está trabajando con un empleado del IRS, infórmele que enviará o envió un \nofrecimiento para llegar a un acuerdo con respecto a su(s) deuda(s) tributaria(s).\n5\n", "INFORMACIÓN IMPORTANTE\nDespués de enviar por correo su \nsolicitud:\nNos comunicaremos con usted después de que recibamos y revisemos su solicitud de \nofrecimiento. Responda de manera inmediata cualquier solicitud sobre información \nadicional dentro del período de tiempo especificado. Si no responde de manera oportuna, \nse devolverá su ofrecimiento sin derechos de apelación.\nSi aceptamos su ofrecimiento, usted debe continuar, de manera oportuna, presentando \ntodas las declaraciones de impuestos requeridas y pagar de manera oportuna todos los \npagos de impuestos y todos los pagos de impuestos federales estimados que vencen en el \nfuturo. Si no presenta y paga de manera oportuna cualquier obligación tributaria que vence \ndentro de los cinco años posteriores a la aceptación de su ofrecimiento, podemos pasar su \nofrecimiento a incumplimiento. Si pasamos su ofrecimiento a incumplimiento, usted será \nresponsable de pagar la deuda tributaria original, menos los pagos realizados, y todos los \nintereses y las multas acumuladas. Un ofrecimiento no anula la acumulación de intereses y \nmultas. Por favor tenga en cuenta, que si su pago final es mayor que la cantidad acordada, \nno devolveremos el dinero, pero se aplicará a su deuda tributaria.\nAdemás, podemos pasar su ofrecimiento a incumplimiento, si usted no paga de manera \npuntual las deudas tributarias impuestas después de la aceptación de su ofrecimiento \ncorrespondientes a cualquier año tributario anterior a la aceptación, que no estaban \nincluidas en su ofrecimiento original.\n6\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nFormulario 433-A (OIC) \n(abril de 2024) \nDepartment of the Treasury — Internal Revenue Service \nInformación de Cobro para los Asalariados y Trabajadores \npor Cuenta Propia\nUtilice este formulario si usted es\n► Una persona física que adeuda impuestos de los Estados Unidos sobre los \ningresos personales, en un Formulario 1040, Declaración de Impuestos de los \nEstados Unidos sobre los Ingresos Personales.\n► Una persona física con una obligación personal por el impuesto sobre artículos \nde uso y consumo. \n► Una persona física que es un trabajador por cuenta propia o tiene ingresos del \ntrabajo por cuenta propia.\n► Una persona física que es un trabajador por cuenta propia o tiene ingresos del \ntrabajo por cuenta propia. Se le considera un trabajador por cuenta propia si \nusted tiene un negocio propio o si realiza un oficio o negocio.\n► Una persona física que es personalmente responsable de una obligación de \nuna sociedad colectiva (únicamente si la sociedad colectiva presenta un \nofrecimiento).\n► Una persona física que presenta un ofrecimiento en nombre del patrimonio de \nuna persona fallecida.\nNota: Incluya archivos adjuntos si se necesita espacio adicional para responder de manera completa a cualquier pregunta. Este formulario solo se debe utilizar \ncon el Formulario 656 (sp), Ofrecimiento de Transacción.\nSección 1\nInformación Personal y del Hogar\nApellido\nNombre\nFecha de nacimiento (mm/dd/aaaa)\nNúmero de Seguro Social\n-\n-\nEstado civil\nSoltero(a)\nCasado(a)\n(mm/dd/aaaa)\nSi está casado(a), fecha del matrimonio\nDirección física del hogar (calle, ciudad, estado, código \npostal)\nUsted\nEs propietario del hogar\nRenta\nOtro (especificar, por ejemplo, alquiler compartido, vive \ncon un familiar, etcétera)\nSi usted estuvo casado y vivió en AZ, CA, ID, LA, NM, NV, TX, WA o WI en los últimos diez años, marque aquí.\nCondado de la residencia\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\nNúmero de fax\n( \n) \n-\nDirección postal de la casa (si es diferente a la anterior o al número de apartado \nde correos)\nProporcione información sobre su cónyuge.\nApellido del cónyuge\nNombre del cónyuge\nFecha de nacimiento (mm/dd/aaaa)\nProporcione información de todas las demás personas en el hogar o reclamadas como dependientes.\nNombre\nEdad\nParentesco\nReclamadas como \ndependientes en su \nFormulario 1040\nContribuye al ingreso del \nhogar\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nSí\nNo\nNúmero de Seguro Social\n-\n-\nSección 2\nInformación de Empleo para los Asalariados\nComplete esta sección si usted o su cónyuge son asalariados y reciben un Formulario W-2. Si usted o su cónyuge tienen ingresos del trabajo por cuenta propia (es decir, \nusted presenta un Anexo C, E, F, etcétera) en lugar de, o además de los ingresos por salarios, usted también debe completar la Información del Negocio en las Secciones \n4, 5 y 6.\nNombre de su empleador\nPeríodo de pago\nSemanal\nQuincenal\nMensual\nOtro\nDirección del empleador (calle, ciudad, estado, código \npostal)\n¿Tiene usted un interés de propiedad en este negocio?\nSí (también complete y presente el Formulario 433-B (SP))\nNo\nSu ocupación\n¿Cuánto tiempo lleva con este empleador?\n (años)\n (meses)\nNombre del empleador del cónyuge\nPeríodo de pago\nSemanal\nQuincenal\nMensual\nOtro\nDirección del empleador (calle, ciudad, estado, código \npostal)\n¿Tiene su cónyuge un interés de propiedad en este negocio?\nSí (también complete y presente el Formulario 433-B (SP))\nNo\nOcupación del cónyuge\n¿Cuánto tiempo lleva con este empleador?\n (años)\n (meses)\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 2 \nSección 3\nInformación sobre los Activos Personales (Nacionales y Extranjeros)\nUtilice el estado de cuenta más actualizado para cada tipo de cuenta, tal como cuenta corriente, de ahorro, del mercado de valores, y en línea, valor guardado en tarjetas (tal \ncomo una tarjeta de nómina de un empleador), cuentas de inversión y de jubilación (planes IRAs, Keogh, 401(k), acciones, bonos, fondos mutuos, certificados de depósito) y \nactivos digitales o intereses financieros en activos digitales, como tokens no fungibles (NFT, por sus siglas en inglés) y monedas virtuales, como criptomonedas y monedas \nestables, pólizas de seguro de vida que tienen un valor en efectivo o pueden venderse en un mercado secundario, una liquidación vitalicia y cajas de seguridad incluidas las \nubicadas en países o jurisdicciones extranjeros. El valor de los activos está sujeto a los ajustes del IRS según las circunstancias individuales. Anote la cantidad total \ndisponible para cada uno de los siguientes (si se necesita espacio adicional, incluya los archivos adjuntos). Asegúrese de incluir los activos ubicados en países o en \njurisdicciones extranjeros y agregue archivos adjuntos si necesita espacio adicional para responder.\nRedondear al valor entero en dólares más cercano. No anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0”.\nEfectivo e Inversiones (nacionales y extranjeras)\nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(1a) $ \nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/Certificado de \ndepósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(1b) $ \nTotal de cuentas bancarias del archivo adjunto\n(1c) $ \nSume las líneas (1a) a la (1c) menos ($1,000) =\n(1) $ \nCuenta de inversión\nAcciones\nBonos\nOtro\nNombre de la institución financiera y país en que se ubica\nNúmero de cuenta\nValor actual del mercado\n$ \nX 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(2a) $ \nCuenta de inversión\nAcciones\nBonos\nOtro\nNombre de la institución financiera y país en que se ubica\nNúmero de cuenta\nValor actual del mercado\n$ \nX 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(2b) $ \nTotal de cuentas de inversión del archivo adjunto. [valor actual del mercado menos el(los) saldo(s) del préstamo]\n(2d) $ \nSume las líneas (2a) a la (2d) =\n(2) $ \nActivo digital\nDescripción de activo digital\nNúmero de unidades\nUbicación de activo digital (cuenta de \nintercambio, billetera autogestionada)\nNúmero de cuenta para los activos \nmantenidos por un custodio o corredor de \nbolsa\nDirección de activo digital para los activos digitales \nautogestionados\nEquivalente en dólares estadounidenses de los activos digitales a la \nfecha de hoy\n$ \n= \n(2c) $ \nCuenta de jubilación\n401K\nIRA\nOtro\nNombre de la institución financiera\nNúmero de cuenta\nValor actual del mercado\n$ \nX 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(3a) $ \nTotal de cuentas de jubilación del archivo adjunto. [valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(3b) $ \nSume las líneas (3a) a la (3b) =\n(3) $ \nNota: La reducción del valor actual del mercado puede ser superior al 20% debido a posibles consecuencias tributarias/multas por retiro.\nValor en efectivo de las pólizas de seguro de vida\nNombre de la compañía de seguros\nNúmero de póliza\nValor en efectivo actual\n$ \nMenos el saldo del préstamo\n– $ \n= \n(4a) $ \nTotal del valor en efectivo de las pólizas de seguro de vida del \narchivo adjunto\n$ \nMenos el(los) saldo(s) del préstamo\n– $ \n= \n(4b) $ \nSume las líneas (4a) a la (4b) =\n(4) $ \n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 3 \nSección 3 (continuación)\nInformación sobre los Activos Personales (Nacionales y Extranjeros)\nBienes raíces (anote la información sobre cualquier casa, condominio, cooperativa, multipropiedad, etcétera, que usted posea o que vaya a comprar, incluidos \nlos activos que posea su cónyuge si vive en un estado de propiedad comunitaria)\n¿Están sus bienes raíces a la venta actualmente o tiene previsto venderlos para financiar la cantidad del ofrecimiento?\nSí\n(precio de lista)\nNo\nDescripción de la propiedad (indique si es residencia personal, propiedad de alquiler, vacante, etcétera)\nFecha de compra (mm/dd/aaaa)\nCantidad del pago hipotecario\nFecha del pago final\nTipo de título (tenencia conjunta, etcétera)\nUbicación (calle, ciudad, estado, código postal, condado y país)\nNombre, dirección (calle, ciudad, estado, código postal) y \nteléfono del prestamista/titular del contrato\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo (hipotecas, etcétera)\n– $ \n(valor total de los bienes inmuebles) =\n(5a) $ \nDescripción de la propiedad (indique si es residencia personal, propiedad de alquiler, vacante, etcétera)\nFecha de compra (mm/dd/aaaa)\nCantidad del pago hipotecario\nFecha del pago final\nTipo de título (tenencia conjunta, etcétera)\nUbicación (calle, ciudad, estado, código postal, condado y país)\nNombre, dirección (calle, ciudad, estado, código postal) y \nteléfono del prestamista/titular del contrato\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo (hipotecas, etcétera)\n– $ \n(valor total de los bienes inmuebles) =\n(5b) $ \nValor total de la(las) propiedad(es) del archivo adjunto. [valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(5c) $ \nSume las líneas (5a) a la (5c) =\n(5) $ \nVehículos (anote la información sobre cualquier automóvil, bote, motocicleta, etcétera, que sea de su propiedad o que arriende) . Incluya aquellos ubicados en \npaíses o en jurisdicciones extranjeros. Si necesita espacio adicional, enumere en un archivo adjunto.\nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/cantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo \n(si el vehículo está arrendado, \nanote 0 como el valor total) =\n(6a) $ \nReste $3,450 de la línea (6a) \n(Si la línea (6a) menos $3,450 es un número negativo, anote “0”)\n(6b) $ \nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/cantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo \n(si el vehículo está arrendado, \nanote 0 como el valor total) =\n(6c) $ \nSi presenta un ofrecimiento conjunto, reste $3,450 de la línea (6c) \n(Si la línea (6c) menos $3,450 es un número negativo, anote “0”) \nSi no presenta un ofrecimiento conjunto, anote la cantidad de la línea (6c)\n(6d) $ \nValor total de los vehículos enumerados del archivo adjunto. \n[valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(6e) $ \nTotal de las líneas (6b), (6d) y (6e) =\n(6) $ \n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 4 \nSección 3 (continuación)\nInformación sobre los Activos Personales (Nacionales y Extranjeros)\nOtros elementos valiosos (obras de arte, colecciones, joyas, elementos de valor en cajas de seguridad, interés en una compañía o negocio que no cotiza en bolsa, etcétera)\nDescripción del(de los) activo(s)\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(7a) $\nValor de los muebles y artículos personales restantes (no enumerados anteriormente)\nDescripción de los activos\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(7b) $ \nValor total de los elementos valiosos enumerados del archivo adjunto \n[valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(7c) $ \nSume las líneas (7a) a la (7c) menos la deducción del IRS de $11,390 =\n(7) $ \nNo incluya la cantidad en las líneas con una letra al lado del número. Redondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (1) a la (7) y anote la cantidad en la Casilla A =\nCasilla A - Acciones individuales \ndisponibles en activos\n$\nNOTA: Si usted o su cónyuge son trabajadores por cuenta propia, se deben completar las secciones 4, 5 y 6 antes de continuar a las secciones 7 y 8.\nSección 4\nInformación de Trabajadores por Cuenta Propia\nSi usted o su cónyuge son trabajadores por cuenta propia (por ejemplo, presentan los Anexos C, E, F, etcétera), complete esta sección.\n¿Tiene su negocio un propietario único?\nSí\nNo\nNombre del negocio\nDirección del negocio (si no es la residencia personal)\nNúmero de teléfono comercial\n( \n) \n-\nNúmero de identificación del empleador\nDirección del sitio web del negocio\nNombre o seudónimo \ncomercial (DBA, por sus \nsiglas en inglés)\nDescripción del negocio\nNúmero total de empleados\nFrecuencia de los depósitos de \nimpuestos\nNómina mensual bruta \npromedio\n$\n¿Tiene usted o su cónyuge otros intereses comerciales? Incluya cualquier participación en una compañía de \nresponsabilidad limitada (LLC, por sus siglas en inglés), sociedad colectiva de responsabilidad limitada (LLP, \npor sus siglas en inglés), sociedad anónima, sociedad colectiva, etcétera\nSí\n(porcentaje de propiedad\n) Título\nNo\nDirección comercial (calle, ciudad, estado, código postal)\nNombre comercial\nNúmero de teléfono comercial\n( \n) \n-\nNúmero de identificación del empleador\nTipo de negocio (seleccione uno)\nSociedad colectiva\nCompañía de responsabilidad limitada \n(LLC, por sus siglas en inglés)\nSociedad anónima\nOtro\nSección 5\nInformación sobre los Activos del Negocio (para los trabajadores por cuenta propia) \n(Nacionales y Extranjeros)\nEnumere los activos del negocio incluidas las cuentas bancarias, activos digitales como (criptomoneda), herramientas, libros, maquinaria, equipo, vehículos y bienes raíces \ndel negocio que sean propios/arrendados/alquilados. Si se necesita espacio adicional, adjunte una lista de los elementos. No incluya los activos personales enumerados en \nla sección 3.\nRedondear al valor entero en dólares más cercano. No anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0”.\nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/\nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(8a) $ \nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(8b) $ \nTotal de cuentas bancarias del archivo adjunto\n(8d) $ \nSume las líneas (8a) a la (8d) =\n(8) $ \nActivo digital\nDescripción de activo digital\nNúmero de unidades\nUbicación de activo digital (cuenta de \nintercambio, billetera autogestionada)\nNúmero de cuenta para los activos \nmantenidos por un custodio o corredor de \nbolsa\nDirección de activo digital para los activos digitales \nautogestionados\nEquivalente en dólares estadounidenses de los activos digitales a la \nfecha de hoy\n$ \n= \n(8c) $ \n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 5 \nSección 5 (continuación)\nInformación sobre los Activos del Negocio (para los trabajadores por cuenta propia) \n(Nacionales y Extranjeros)\nDescripción de los activos\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total (si se arrienda o utiliza \nen la producción de ingresos, \nanote 0 como el valor total)\n= \n(9a) $ \nDescripción de los activos\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total (si se arrienda o utiliza \nen la producción de ingresos, \nanote 0 como el valor total)\n= \n(9b) $ \nValor total de los activos enumerados del archivo adjunto [valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(9c) $ \nSume las líneas (9a) a la (9c) =\n(9) $ \nEl IRS permitió la deducción por libros profesionales y herramientas de comercio –\n (10) $\nAnote el valor de la línea (9) menos la línea (10). Si es menor que cero, anote cero =\n(11) $ \nPagarés por Cobrar\n¿Tiene pagarés por cobrar?\nSí\nNo\nSi la respuesta es sí, adjunte el listado actual que incluya el(los) nombre(s) y la cantidad de pagaré(s) por cobrar\nCuentas por Cobrar\n¿Tiene cuentas por cobrar, incluidos pagos electrónicos, empresas de factoraje y cualquier cuenta de \ntrueques o subastas en línea?\nSí\nNo\nSi la respuesta es sí, proporcione una lista de sus cuentas por cobrar actuales (incluya la cantidad y la antigüedad)\n No incluya las cantidades de las líneas con una letra al lado del número [por ejemplo: (9c)]. \nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (8) y (11) y anote la cantidad en la Casilla B = \nCasilla B \nAcciones comerciales disponibles en \nactivos\n$\nSección 6\nInformación de Ingresos y Gastos del Negocio (para los trabajadores por cuenta propia)\nSi proporciona un estado de ganancias y pérdidas (P&L, por sus siglas en inglés) actual correspondiente a la información a continuación, anote el total del ingreso mensual \nbruto en la línea 17 y sus gastos mensuales en la línea 29 a continuación. No complete las líneas (12) - (16) y (18) - (28). Puede utilizar las cantidades de los ingresos y los \ngastos reclamadas en su Anexo C más reciente; sin embargo, si la cantidad cambió significativamente durante el año anterior, se debe presentar un P&L actual para \ncomprobar la reclamación.\nPeríodo proporcionado desde el principio\nhasta\nRedondear al valor entero en dólares más cercano. No anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0”.\nIngresos comerciales (puede promediar los ingresos/ganancias de 6 a 12 meses para determinar sus ingresos/ganancias mensuales brutos)\nIngresos brutos\n(12) $\nIngresos brutos de alquiler\n(13) $\nIngresos por intereses\n(14) $\nDividendos\n(15) $\nOtros ingresos\n(16) $\nSume las líneas (12) a la (16) = (17) $\nGastos del negocio (puede promediar los gastos de 6 a 12 meses para determinar sus gastos promedio)\nMateriales comprados (por ejemplo, artículos directamente relacionados con la producción de un producto o servicio)\n(18) $\nInventario comprado (por ejemplo, bienes comprados para la reventa)\n(19) $\nSueldos y salarios brutos\n(20) $\nAlquiler\n(21) $\nSuministros (artículos utilizados para realizar negocios que se consumen o se utilizan dentro de un año, por ejemplo, libros, \nsuministros de oficina, equipo profesional, etcétera)\n(22) $\nServicios públicos/teléfonos\n(23) $\nCostos de vehículos (gasolina, aceite, reparaciones, mantenimiento)\n(24) $\nSeguro del negocio\n(25) $\nImpuestos del negocio actuales (por ejemplo, los impuestos sobre bienes inmuebles, artículos de uso y consumo, franquicias, \nocupación, bienes personales, ventas y la parte del empleador de los impuestos sobre la nómina)\n(26) $\nDeudas garantizadas (excluidas las tarjetas de crédito)\n(27) $\nOtros gastos del negocio (incluya una lista)\n(28) $\nSume las líneas (18) a la (28) = (29) $\nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nReste la línea (29) de la línea (17) y anote la cantidad en la Casilla C = \nCasilla C \nIngresos netos del negocio\n$\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 6 \nSección 7 \nInformación sobre los Ingresos y Gastos Mensuales del Hogar\nAnote los ingresos mensuales brutos promedio de su hogar. Los ingresos mensuales brutos incluyen salarios, Seguro Social, pensiones, desempleo y otros ingresos. Los \nejemplos de otros ingresos incluyen, entre otros: subsidios agrícolas, ingresos por juegos de azar, créditos de petróleo, subsidios de alquiler, ingresos de economía \ncompartida por proporcionar trabajo, servicios o mercancías (por ejemplo, Uber, Lyft, AirBnB, VRBO), ingresos mediante plataformas digitales como una aplicación o sitio \nweb, etc., y ganancias de capital recurrentes por la venta de valores u otras propiedades como activos digitales. La información a continuación es para usted, su cónyuge y \ncualquier otra persona que contribuya a los ingresos del hogar. El hogar completo incluye cónyuges, cónyuges no responsables, parejas, hijos y otras personas que \ncontribuyan al hogar. Esto es necesario para que el IRS evalúe su ofrecimiento con exactitud.\nIngresos mensuales del hogar\nNota: La totalidad de los ingresos del hogar también debe incluir los ingresos que se consideren no tributables y que no se incluyan en su declaración de \nimpuestos.\nRedondear al valor entero en dólares más cercano.\nContribuyente primario\nSalarios brutos\n$ \nSeguro Social\n+ $ \nPensión(es)\n+ $ \nOtros ingresos (por \nejemplo, el desempleo)\n+ $ \nTotal de los ingresos \ndel contribuyente \nprimario = \n(30) $\nCónyuge\nSalarios brutos\n$ \nSeguro Social\n+ $ \nPensión(es)\n+ $ \nOtros ingresos (por \nejemplo, el desempleo)\n+ $ \nTotal de los ingresos \ndel cónyuge = \n(31) $\n(32) $\nDistribuciones (por ejemplo, ingresos provenientes de sociedades colectivas, sociedades anónimas tipo S, etcétera)\n(34) $\nIngresos netos de alquiler\n(35) $\nIngresos netos del negocio de la Casilla C [en el Anexo C, no se permiten las deducciones por gastos que no sean en efectivo \n(por ejemplo, depreciación, agotamiento, etc.) como gasto a los efectos del ofrecimiento y deben volver a sumarse en la cifra del \ningreso neto]\n(36) $\nPensión para hijos menores recibida\n(37) $\nPensión conyugal recibida\n(38) $\nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (30) a la (38) y anote la cantidad en la Casilla D =\nCasilla D \nTotal de ingresos del hogar\n$\nGastos mensuales del hogar\nAnote sus gastos mensuales promedio.\nNota: Para los gastos reclamados únicamente en las casillas (39) y (45), usted debe enumerar la cantidad total del estándar permitido, incluso si la cantidad \nactual que paga es menor. Para las otras casillas, anote sus gastos actuales. Puede encontrar los estándares permitidos en IRS.gov/businesses/small-\nbusinesses-self-employed/collection-financial-standards (en inglés).\nRedondear al valor entero en dólares más cercano.\nAlimentos, ropa y varios (por ejemplo suministros de limpieza, productos de cuidado personal, pago mínimo en tarjeta de \ncrédito). Se puede utilizar un estimado razonable de estos gastos\n(39) $\nVivienda y servicios públicos (por ejemplo, pago de alquiler o hipoteca y costo mensual promedio de los impuestos sobre la \npropiedad, seguro del hogar, mantenimiento, cuotas, tarifas y servicios públicos, incluidos la electricidad, gas, otros combustibles, \nrecolección de basura, agua, televisión por cable e internet, teléfono y teléfono celular)\n pago de alquiler mensual\n(40) $\nPago(s) de préstamo y/o arrendamiento de vehículos\n(41) $\nCostos operativos de vehículos (por ejemplo, el costo mensual promedio de mantenimiento, reparaciones, seguros, combustible, \nregistros, licencias, inspecciones, estacionamiento, peajes, etcétera). Se puede utilizar un estimado razonable de estos gastos\n(42) $\nCostos de transportes públicos (por ejemplo, el costo mensual promedio de las tarifas de transportes públicos como el autobús, \ntren, ferry, taxi, etcétera). Se puede utilizar un estimado razonable de estos gastos\n(43) $\nPrimas de seguro médico\n(44) $\nGastos de su bolsillo por atención médica (por ejemplo, el costo mensual promedio de medicamentos con receta, servicios \nmédicos y suministros médicos como anteojos, audífonos, etcétera)\n(45) $\nPagos ordenados por el tribunal (por ejemplo, el costo mensual de cualquier pensión conyugal, pensión para hijos menores, etcétera)\n(46) $\nPagos por el cuidado de hijos/dependientes (por ejemplo, guarderías, etcétera)\n(47) $\nPrimas de seguro de vida\nCantidad de la póliza de seguro de vida\n(48) $\nImpuestos mensuales actuales (por ejemplo, el costo mensual de los impuestos federales, estatales y locales, impuestos sobre \nla propiedad personal, etcétera)\n(49) $\nIntereses, dividendos y derechos de autor\n(33) $\nFuentes de ingresos adicionales utilizadas para mantener el hogar, por ejemplo, cónyuges no responsables o cualquier otra \npersona que pueda contribuir a los ingresos del hogar, etcétera\nEnumere la(s) fuente(s)\n(50) $\nAnote la cantidad de su(s) pago(s) de impuestos mensuales estatales o locales morosos\nTotal de impuestos adeudados\n(51) $\nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (39) a la (51) y anote la cantidad en la Casilla E =\nDeudas garantizadas/Otros (por ejemplo, cualquier préstamo en el que prometió como garantía un activo que no figuraba \nanteriormente, préstamos estudiantiles garantizados por el gobierno, jubilación o cuotas requeridas por el empleador)\nEnumere la(s) deuda(s)/el(los) gasto(s)\nCasilla E \nTotal de gastos del hogar\n$\nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nReste la Casilla E de la Casilla D y anote la cantidad en la Casilla F =\nCasilla F \nIngresos mensuales restantes\n$\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 7 \nSección 8 \nCalcule la cantidad mínima de su Ofrecimiento\nEn los siguientes pasos se calcula la cantidad mínima de su ofrecimiento. La cantidad de tiempo que se tome para pagar su ofrecimiento en su totalidad afectará la cantidad \nmínima de su ofrecimiento. Si paga durante un período de tiempo más corto, la cantidad mínima del ofrecimiento será menor.\nNota: Los multiplicadores a continuación (12 y 24) y la cantidad del ofrecimiento calculado (que incluye la(las) cantidad(es) permitida(s) para vehículos y cuentas \nbancarias) no se aplican si el IRS determina que usted tiene la capacidad para pagar su deuda tributaria en su totalidad dentro del período legal para su cobro. \nRedondear al valor entero en dólares más cercano.\nSi pagará su ofrecimiento en cinco pagos o menos dentro de los cinco meses o menos, multiplique los “Ingresos mensuales restantes” (Casilla F) por 12 para obtener los \n“Ingresos restantes futuros” (Casilla G). No anote un número menor a $0.\nAnote el total de la Casilla F\n$\nX 12 = \nCasilla G Ingresos Restantes Futuros\n$\nSi pagará su ofrecimiento en seis a 24 meses, multiplique los “Ingresos mensuales restantes” (Casilla F) por 24 para obtener los “Ingresos restantes futuros” (Casilla H). No \nanote un número menor a $0.\nAnote el total de la Casilla F\n$\nX 24 = \nCasilla H Ingresos Restantes Futuros\n$\nDetermine la cantidad mínima de su ofrecimiento sumando el total de los activos disponibles de la Casilla A y la Casilla B (si corresponde) a la cantidad de la Casilla G o de \nla Casilla H.\nAnote la cantidad de la Casilla A \nmás la Casilla B (si corresponde)\n$\n+ \nAnote la cantidad de la Casilla G o \nde la Casilla H\n$\n=\nCantidad del Ofrecimiento \nSu ofrecimiento debe ser superior a cero ($0). No \ndeje espacios en blanco. Utilice solo valores \nenteros en dólares.\n$ \nAnote la cantidad del ofrecimiento indicado arriba en la Sección 4, Términos del Pago, del Formulario 656 a menos que no pueda pagar la \ncantidad adeudada por circunstancias especiales. Si no puede pagar la cantidad adeudada por una circunstancia especial, anote la cantidad \nque puede pagar en la Sección 4, Términos de Pago, del Formulario 656 y explique cuál es la circunstancia especial en la Sección 3, Motivo del \nOfrecimiento, del Formulario 656, Ofrecimiento de Transacción.\nSección 9\nOtra Información\nInformación adicional que el IRS necesita para considerar la liquidación de su deuda tributaria. Si usted o su negocio se encuentran actualmente en un \nprocedimiento de bancarrota, usted no es elegible para solicitar un ofrecimiento.\n¿Es usted parte o está involucrado en un litigio? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nDemandante\nDemandado\nUbicación de la presentación\nNúmero de expediente/caso\nRepresentado por\nCantidad de disputa\n$ \nPosible fecha de finalización (mmddaaaa)\nObjeto de litigio\n¿Se declaró en bancarrota en los últimos 7 años? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nFecha de presentación (mmddaaaa)\nFecha de denegación (mmddaaaa)\nFecha dada de baja (mmddaaaa)\nNúmero de petición\nUbicación de la presentación\nEn los últimos 10 años, ¿vivió usted fuera de los EE. UU. por seis meses o más? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nFecha en las que vivió en el extranjero: Desde (mmddaaaa)\nHasta (mmddaaaa)\n¿Es usted o alguna vez fue parte de algún litigio que involucre al IRS/Estados Unidos? (incluido cualquier litigio tributario)\nSí\nNo\nSi la respuesta es sí y el litigio incluyó una deuda tributaria, proporcione los tipos de impuestos y los períodos involucrados\n¿Es usted el beneficiario de un fideicomiso, patrimonio, o póliza de seguro de vida, incluidos aquellos ubicados en países o en jurisdicciones \nextranjeros? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nLugar donde se registró\nEIN\nNombre del fideicomiso, patrimonio o póliza\nCantidad que se espera recibir\n$\n¿Cuándo se recibirá la cantidad?\n¿Es usted un fideicomisario, fiduciario o contribuyente de un fideicomiso? \nSí\nNo\nNombre del fideicomiso\nEIN\n¿Tiene una caja de seguridad, incluidas las ubicadas en países o en jurisdicciones extranjeros? (comercial o personal) (si la respuesta es sí, \nresponda lo siguiente)\nSí\nNo\nUbicación (nombre, dirección y número(s) de caja)\nContenidos\nValor\n$\nEn los últimos 10 años, ¿transfirió algún activo con un valor justo de mercado de más de $10,000, incluidos los bienes raíces, por menos de su \nvalor total? (si la respuesta es sí, responda lo siguiente)\nSí\nNo\nEnumere el(los) activo(s)\nValor al momento de la \ntransferencia\n$\nFecha de la transferencia (mmddaaaa)\nA quién o dónde se transfirió\n", "Catalog Number 55365M\nwww.irs.gov\nForm 433-A (OIC) (sp) (Rev. 4-2024) \nPágina 8 \nSección 9 (continuación)\nOtra Información\n¿Tiene usted algunos activos o es propietario de bienes raíces fuera de los EE. UU.?\nSí\nNo\nSi la respuesta es sí, proporcione la descripción, ubicación y valor\n¿Tiene algunos fondos en fideicomiso por parte de un tercero?\nSí\nNo\nSi la respuesta es sí, cuánto $ \nDónde\nSección 10 \nFirmas\nBajo penas de perjurio, declaro haber revisado este ofrecimiento, incluidos los documentos adjuntos, y que según mi leal saber y entender es verdadero, \ncorrecto y completo.\n►\nFirma del contribuyente\nFecha (mm/dd/aaaa)\n►\nFirma del cónyuge\nFecha (mm/dd/aaaa)\nRecuerde incluir todos los archivos adjuntos correspondientes enumerados a continuación.\nLas copias de comprobantes de pagos, comprobantes de ingresos, etcétera, más recientes de cada empleador.\nLas copias del estado de cuenta más reciente de cada cuenta de jubilación y de inversión.\nLas copias de los comprobantes más recientes, etcétera, de todas las demás fuentes de ingresos, tales como pensiones, Seguro Social, \ningresos por alquiler, intereses y dividendos (incluidos los recibidos de una sociedad colectiva, sociedad anónima, LLC, LLP, etcétera), orden \njudicial para la pensión para hijos menores, pensión conyugal, derechos de autor, subsidios agrícolas, ingresos por juegos de azar, créditos de \npetróleo, subsidios de alquiler, ingresos de economía compartida por proporcionar trabajo, servicios o mercancías (por ejemplo, Uber, Lyft, \nAirBnB, VRBO), ingresos mediante plataformas digitales como una aplicación o sitio web, etc., y ganancias de capital recurrentes por la venta de \nvalores u otras propiedades como activos digitales.\nLas copias de los extractos bancarios completos individuales de los tres meses más recientes. Si usted opera un negocio, las copias de los seis \nestados de cuenta completos más recientes de cada cuenta bancaria comercial.\nLas copias del estado de cuenta más reciente del (de los) prestamista(s) sobre préstamos tales como hipotecas, segundas hipotecas, vehículos, \netcétera, que muestren los pagos mensuales, las liquidaciones de préstamos y los saldos.\nUn Formulario 433-B (sp) (Información de Cobro para los Negocios) debidamente completado, si usted o su cónyuge tienen un interés en una \nentidad comercial de la que no sean dueños únicos).\nLa lista de Cuentas por Cobrar o Pagarés por Cobrar, si corresponde.\nLa verificación de la obligación tributaria estatal/local morosa que muestre el total de los impuestos estatales/locales y la cantidad de los pagos \nmensuales morosos, si corresponde. \nLas copias de órdenes del tribunal correspondientes a los pagos de pensión para hijos menores/pensión conyugal reclamados en la sección de \ngastos mensuales. \nLas copias de los documentos del fideicomiso, si corresponde, según la sección 9.\nLa documentación para respaldar cualquier circunstancia especial descrita en la “Explicación de circunstancias” en el Formulario 656 (sp), si \ncorresponde.\nAdjunte un Formulario 2848 (sp), Poder Legal y Declaración del Representante, si desea que su abogado, contador público autorizado (CPA, por \nsus siglas en inglés), o agente inscrito le represente y no tiene un formulario actual en los archivos del IRS. Asegúrese de que todos los años y \nlos formularios relacionados con su ofrecimiento estén enumerados en el Formulario 2848 e incluya el año tributario en curso. Marque la casilla \ncorrespondiente para asegurarse de que se envíen copias de las comunicaciones al representante.\nFormulario 656 (sp) actual debidamente completado y firmado.\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nFormulario 433-B (OIC) \n(abril de 2024) \nDepartment of the Treasury — Internal Revenue Service \nInformación de Cobro para los Negocios\nComplete este formulario si su negocio es una\n► Sociedad anónima\n► Sociedad colectiva\n► Compañía de Responsabilidad Limitada (LLC, por sus siglas en inglés) clasificada como una sociedad anónima\n► Otra LLC \nNota: Si su negocio tiene un propietario único no utilice este formulario. En su lugar, complete el Formulario 433-A (OIC) (sp), Información de Cobro para los \nAsalariados y Trabajadores por Cuenta Propia. Este formulario solo se debe utilizar con el Formulario 656 (sp), Ofrecimiento de Transacción.\nIncluya archivos adjuntos si se necesita espacio adicional para responder de manera completa a cualquier pregunta.\nSección 1 \nInformación del Negocio (Nacional y Extranjero)\nNombre comercial\nNúmero de identificación del empleador\nDirección física del negocio (calle, ciudad, estado, código postal)\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\nDirección del sitio web del negocio\nCondado de la ubicación del negocio\nDescripción del negocio y seudónimo comercial o “Nombre Comercial” (DBA, por \nsus siglas en inglés)\nDirección postal del negocio (si es diferente a la anterior o al número de apartado de \ncorreos)\nNúmero de fax\n( \n) \n-\nContratista federal\nSí\nNo\nNúmero total de empleados\nFrecuencia de los depósitos de impuestos\nNómina mensual bruta promedio\n$\n¿El negocio subcontrata servicios para la tramitación de la nómina y la preparación \nde declaración de impuestos por una cuota?\nSí\nNo\nSi la respuesta es sí, enumere el nombre y la dirección de los proveedores en la \ncasilla a continuación (calle, ciudad, estado, código postal)\nProporcione información sobre todos los socios, funcionarios, miembros de la LLC, accionistas principales (nacionales y extranjeros), etcétera, asociados con el \nnegocio. Incluya archivos adjuntos si necesita espacio adicional.\nApellido\nNombre\nTítulo\nPorcentaje de propiedad y salario anual\nNúmero de Seguro Social\n-\n-\nDirección de casa (calle, ciudad, estado, código postal)\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\nApellido\nNombre\nTítulo\nPorcentaje de propiedad y salario anual\nNúmero de Seguro Social\n-\n-\nDirección de casa (calle, ciudad, estado, código postal)\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\nApellido\nNombre\nTítulo\nPorcentaje de propiedad y salario anual\nNúmero de Seguro Social\n-\n-\nDirección de casa (calle, ciudad, estado, código postal)\nTeléfono principal\n( \n) \n-\nTeléfono secundario\n( \n) \n-\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 2 \nSección 2 \nInformación Comercial de los Activos (Nacional y Extranjero)\nReúna los estados de cuenta más recientes de los bancos, prestamistas sobre préstamos, hipotecas (incluidas las segundas hipotecas), pagos mensuales, saldos de \npréstamos y tablas de depreciación del contador, si corresponde. Además, incluya la marca/modelo/año/millaje de los vehículos y el valor actual de los activos del negocio. \nPara estimar el valor actual, puede consultar los recursos como Kelley Blue Book (www.kbb.com), NADA (www.nada.com), publicaciones inmobiliarias locales de \npropiedades similares a la suya, y cualquier otro sitio web o publicación que muestre lo que los activos del negocio valdrían si usted los vendiera. El valor de los activos está \nsujeto a los ajustes por parte del IRS. Anote la cantidad total disponible para cada uno de los siguientes (si se necesita espacio adicional, por favor, incluya archivos \nadjuntos).\nRedondear al valor entero en dólares más cercano. No anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0”.\nEfectivo e inversiones (nacionales y extranjeras)\nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(1a) $ \nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco y país en que se ubica\nNúmero de cuenta\n(1b) $ \nEfectivo\nCuenta corriente\nCuenta de ahorro\nCuenta del Mercado de Valores/ \nCertificado de depósito\nCuenta en línea\nValor guardado en tarjeta\nNombre del banco\nNúmero de cuenta\n(1c) $ \nTotal de cuentas bancarias del archivo adjunto\n(1d) $ \nSume las líneas (1a) a la (1d) =\n(1) $ \nCuenta de inversión\nAcciones\nBonos\nOtro\nNombre de la institución financiera y país en que se ubica\nNúmero de cuenta\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(2a) $ \nCuenta de inversión\nAcciones\nBonos\nOtro\nNombre de la institución financiera y país en que se ubica\nNúmero de cuenta\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \n= \n(2b) $ \nActivo digital\nDescripción de activo digital\nNúmero de unidades\nUbicación de activo digital (cuenta de \nintercambio, billetera autogestionada)\nNúmero de cuenta para los activos \nmantenidos por un custodio o corredor de \nbolsa\nDirección de activo digital para los activos digitales \nautogestionados\nEquivalente en dólares estadounidenses de los activos digitales a la \nfecha de hoy\n$ \n= \n(2c) $ \nTotal de cuentas de inversión del archivo adjunto. [valor actual del mercado menos el(los) saldo(s) del préstamo]\n(2d) $ \nSume las líneas (2a) a la (2d) = \n(2) $ \nPagarés por Cobrar\n¿Tiene pagarés por cobrar?\nSí\nNo\nSi la respuesta es sí, adjunte el listado actual que incluya el nombre, la edad y la cantidad del (de los) pagaré(s) por cobrar\nCuentas por Cobrar\n¿Tiene cuentas por cobrar, incluidos pagos electrónicos, empresas de factoraje y cualquier cuenta de \ntrueques o subastas en línea?\nSí\nNo\nSi la respuesta es sí, proporcione una lista del nombre, edad y cantidad de las cuentas por cobrar actuales\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 3 \nSection 2 (continuación) \nInformación Comercial de los Activos (Nacional y Extranjero)\nSi el negocio posee más propiedades, vehículos, o equipos de los que se muestran en este formulario, por favor, enumérelo en un archivo adjunto por separado.\nBienes inmuebles (edificios, lotes, propiedades comerciales, etcétera)\n¿Están sus bienes raíces a la venta actualmente o tiene previsto venderlos para financiar la cantidad del ofrecimiento?\nSí\n(precio de lista)\nNo\nDirección de la propiedad (calle, ciudad, \nestado, código postal, condado y país)\nDescripción de la propiedad (indique si es una propiedad de alquiler, vacante, etcétera)\nFecha de compra\nPago hipotecario mensual\nFecha del pago final\nNombre del prestamista/titular del contrato\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo (hipotecas, etcétera)\n– $ \nValor total de los bienes \ninmuebles =\n(3a) $ \nDirección de la propiedad (calle, ciudad, \nestado, código postal, condado y país)\nDescripción de la propiedad (indique si es una propiedad de alquiler, vacante, etcétera)\nFecha de compra\nPago hipotecario mensual\nFecha del pago final\nNombre del prestamista/titular del contrato\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo (hipotecas, etcétera)\n– $ \nValor total de los bienes \ninmuebles =\n(3b) $ \nValor total de la(las) propiedad(es) enumerada(s) en el archivo adjunto. \n[valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(3c) $ \nSume las líneas (3a) a la (3c) = \n(3) $ \nVehículos del negocio (automóviles, botes, motocicletas, remolques, etcétera). Incluya aquellos ubicados en países o en jurisdicciones extranjeros. Si necesita espacio \nadicional, enumere en un archivo adjunto.\nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje u horas de uso\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/\ncantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo (si el \nvehículo está arrendado, anote 0 \ncomo el valor total) = \n(4a) $ \nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje u horas de uso\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/\ncantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo (si el \nvehículo está arrendado, anote 0 \ncomo el valor total) = \n(4b) $ \nMarca y modelo del vehículo\nAño\nFecha de compra\nMillaje u horas de uso\nNúmero de licencia/placa\nArrendamiento\nDueño\nNombre del acreedor\nFecha del pago final\nArrendamiento mensual/\ncantidad del préstamo\n$\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del vehículo (si el \nvehículo está arrendado, anote 0 \ncomo el valor total) = \n(4c) $ \nValor total de los vehículos enumerados del archivo adjunto. [valor actual del mercado X 0.8 menos el(los) saldo(s) del \npréstamo]\n(4d) $ \nSume las líneas (4a) a la (4d) = \n(4) $ \n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 4 \nSección 2 (continuación) \nInformación Comercial de los Activos (Nacional y Extranjero)\nOtros equipos del negocio \n[Si tiene más de una pieza de equipo, por favor, enumérelo en un archivo adjunto por separado y anote el total del equipo en la casilla (5b)]\nTipo de equipo\nValor actual del mercado\n$ \nx 0.8 = $ \nMenos el saldo del préstamo\n– $ \nValor total del equipo (si se arrendó o \nse utilizó en la producción de ingresos, \nanote 0 como el valor total) =\n(5a) $ \nValor total del equipo enumerado del archivo adjunto. [valor actual del mercado X 0.8 menos el(los) saldo(s) del préstamo]\n(5b) $ \nValor total de todo el equipo del negocio \nSume las líneas (5a) y (5b) = \n(5) $ \nNo incluya la cantidad en las líneas con una letra al lado del número. Redondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (1) a la (5) y anote la cantidad en la Casilla A = \nCasilla A \nAcciones disponibles en los activos\n$\nSección 3 \nInformación de los Ingresos del Negocio\nAnote los ingresos mensuales brutos promedio de su negocio. Para determinar sus ingresos brutos mensuales, utilice la documentación más reciente, de seis a \n12 meses, de comisiones, facturas, ingresos brutos de ventas/servicios, etcétera; los estados de cuenta más recientes, de seis a 12 meses, etcétera, de cualquier \notra fuente de ingresos (tales como ingresos de alquiler, intereses y dividendos o subsidios); o puede utilizar el estado de ganancias y pérdidas (P&L, por sus \nsiglas en inglés) más reciente, de seis a 12 meses, para proporcionar la información de los ingresos y gastos.\nNota: Si proporciona un estado de ganancias y pérdidas actual correspondiente a la información a continuación, anote el total de los ingresos \nmensuales brutos en la Casilla B a continuación. No complete las líneas (6) - (10).\nPeríodo proporcionado desde el principio\nhasta\nIngresos brutos\n(6) $ \nIngresos brutos por alquiler\n(7) $ \nIngresos por intereses\n(8) $ \nDividendos\n(9) $ \nOtros ingresos (especificar en el archivo adjunto)\n(10) $ \nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (6) a la (10) y anote la cantidad en la Casilla B =\nCasilla B \nTotal de ingresos del negocio\n$\nSección 4 \nInformación de Gastos del Negocio\nAnote los gastos mensuales brutos promedio de su negocio utilizando los estados de cuenta, facturas, recibos u otros documentos más recientes, de seis a 12 meses, que \nmuestren los gastos recurrentes mensuales. No se permiten los gastos que no sean en efectivo (por ejemplo, depreciación, agotamiento, etc.) como gasto a los \nefectos del ofrecimiento.\nNota: Si proporciona un estado de ganancias y pérdidas actual correspondiente a la información a continuación, anote el total de los gastos mensuales en la \nCasilla C a continuación. No complete las líneas (11) - (20).\nPeríodo proporcionado desde el principio\nhasta\nMateriales comprados (por ejemplo, artículos directamente relacionados con la producción de un producto o servicio)\n(11) $ \nInventario comprado (por ejemplo, bienes comprados para la reventa)\n(12) $ \nSueldos y salarios brutos\n(13) $ \nAlquiler\n(14) $ \nSuministros (artículos utilizados en el negocio que se consumen o se utilizan dentro de un año, por ejemplo, libros, suministros \nde oficina, equipo profesional, etcétera)\n(15) $ \nServicios públicos/teléfonos\n(16) $ \nCostos de vehículos (gasolina, aceite, reparaciones, mantenimiento)\n(17) $ \nSeguro (que no sea de vida)\n(18) $ \nImpuestos actuales (por ejemplo, los impuestos sobre bienes inmuebles, impuestos estatales y locales sobre el ingreso, \nartículos de uso y consumo, franquicia, ocupacional, bienes personales, ventas y la parte del empleador de los impuestos sobre \nla nómina, etcétera)\n(19) $ \nOtros gastos (por ejemplo, pago de deudas garantizadas. Especificar en el archivo adjunto. No incluya los pagos con tarjeta de \ncrédito)\n(20) $ \nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nSume las líneas (11) a la (20) y anote la cantidad en la Casilla C = \nRedondear al valor entero en dólares más cercano. \nNo anote un número negativo. Si algún elemento de la línea es un número negativo, anote “0” en esa línea. \nReste la Casilla C de la Casilla B y anote la cantidad en la Casilla D =\nCasilla C \nTotal de gastos del negocio\n$\nCasilla D \nIngresos mensuales restantes\n$\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 5\nSección 5 \nCalcule la cantidad mínima de su Ofrecimiento\nEn los siguientes pasos se calcula la cantidad mínima de su ofrecimiento. La cantidad de tiempo que se tome para pagar su ofrecimiento en su totalidad afectará la cantidad \nmínima de su ofrecimiento. Si paga durante un período de tiempo más corto, la cantidad mínima del ofrecimiento será menor.\nNota: Los multiplicadores a continuación (12 y 24) y la cantidad del ofrecimiento calculada no se aplican si el IRS determina que usted tiene la capacidad para \npagar su deuda tributaria en su totalidad dentro del período legal para su cobro.\nRedondear al valor entero en dólares más cercano.\nSi pagará su ofrecimiento en cinco pagos o menos dentro de los cinco meses o menos, multiplique los “Ingresos mensuales restantes” (Casilla D) por 12 para obtener los \n“Ingresos futuros restantes.” No anote un número menor a $0.\nAnote el total de la Casilla D\n$\nX 12 = \nCasilla E Ingresos futuros restantes\n$\nSi pagará su ofrecimiento en seis a 24 meses, multiplique los “Ingresos mensuales restantes” (Casilla D) por 24 para obtener los “Ingresos futuros restantes”. No anote un \nnúmero menor a $0.\nAnote el total de la Casilla D\n$\nX 24 = \nCasilla F Ingresos futuros restantes\n$\nDetermine la cantidad mínima de su ofrecimiento sumando el total de los activos disponibles de la Casilla A, a la cantidad de la Casilla E o de la Casilla F. La cantidad de su \nofrecimiento debe ser mayor a cero.\nAnote la cantidad de la Casilla A\n$\n+ \nAnote la cantidad de la Casilla E o \nde la Casilla F\n$\n=\nCantidad del Ofrecimiento \nSu ofrecimiento debe ser superior a cero ($0). \nNo deje un espacio en blanco. Utilice solo valores \nenteros en dólares. Anote la cantidad del \nofrecimiento en la Sección 4, Términos del Pago, \ndel Formulario 656\n$ \nPuede excluir cualquier acción en activos que generen ingresos (excepto los bienes inmuebles) como se muestra en la sección 2 de este formulario.\nSección 6 \nOtra Información\nInformación adicional que el IRS necesita para considerar la liquidación de su deuda tributaria. Si este negocio se encuentra actualmente en un procedimiento \nabierto por bancarrota, el negocio no es elegible para solicitar un ofrecimiento.\n¿Está el negocio actualmente en bancarrota?\nSí\nNo\n¿El negocio se declaró en bancarrota en los últimos 10 años?\nSí\nNo\nSi la respuesta es sí, proporcione\nFecha de presentación (mm/dd/aaaa)\nFecha de denegación o dada de baja (mm/dd/aaaa)\nNúmero de petición\nUbicación de presentación\n¿Tiene este negocio otras afiliaciones comerciales (por ejemplo, empresas subsidiarias o matrices)?\nSí\nNo\nSi la respuesta es sí, enumere el nombre y el número de identificación del empleador\n¿Alguna de las partes relacionadas (por ejemplo, socios, funcionarios, empleados) le adeuda dinero al negocio?\nSí\nNo\n¿El negocio es actualmente o fue en el pasado parte de un litigio?\nSí\nNo\nSi la respuesta es sí, responda lo siguiente\nDemandante\nDemandado\nUbicación de la presentación\nRepresentado por\nNúmero de expediente/caso\nCantidad en disputa\n$ \nPosible fecha de finalización (mmddaaaa)\nObjeto de litigio\nSi la respuesta es sí y si el litigio incluyó una deuda tributaria, proporcione los tipos de impuestos y los períodos involucrados\nNo\nSí\n¿Es usted o fue parte de un litigio que involucre al IRS/Estados Unidos (incluido cualquier litigio tributario)?\n", "Catalog Number 55735C\nwww.irs.gov\nForm 433-B (OIC) (sp) (Rev. 4-2024) \nPágina 6 \nSección 6 (continuación)\nOtra Información\nEn los últimos 10 años, ¿transfirió el negocio activos con un valor justo del mercado superior a $10,000, incluidos bienes raíces, por menos de su valor total?\nSí\nNo\nSi la respuesta es sí, proporcione la fecha, el valor y el tipo de activo que se transfirió\nEn los últimos tres años, ¿transfirió usted algún bien inmueble (terreno, casa, etcétera)?\nSí\nNo\nSi la respuesta es sí, enumere el tipo de propiedad, el valor y la fecha de la transferencia\n¿Estuvo el negocio ubicado fuera de los EE. UU. por seis meses o más en los últimos 10 años?\nSí\nNo\n¿Tiene usted activos o es propietario de bienes raíces fuera de los EE. UU.?\nSí\nNo\nSi la respuesta es sí, por favor, proporcione la descripción, ubicación y valor\n¿Tiene el negocio fondos en fideicomiso por un tercero?\nSí\nNo\nSi la respuesta es sí, cuánto $ \nDónde\n¿Tiene el negocio alguna línea de crédito?\nSí\nNo\nSi la respuesta es sí, el límite del crédito es $\nLa cantidad adeudada es $\n¿Qué propiedad asegura la línea de crédito?\nSección 7 \nFirmas\nBajo penas de perjurio, declaro haber revisado este ofrecimiento, incluidos los documentos adjuntos, y que según mi leal saber y entender, es verdadero, \ncorrecto y completo.\n►\nFirma del contribuyente\nTítulo\nFecha (mm/dd/aaaa)\nRecuerde incluir todos los archivos adjuntos correspondientes de la lista a continuación.\nUn estado de ganancias y pérdidas actual correspondiente al menos al período más reciente de 6 a 12 meses, si corresponde.\nLas copias de los seis estados de cuenta bancaria completos más recientes de cada cuenta comercial y las copias de los tres estados de \ncuenta más recientes de cada cuenta de inversión.\nSi se utiliza un activo como garantía de un préstamo, incluya las copias del estado de cuenta más reciente del(de los) prestamista(s) sobre \npréstamos, pagos mensuales, liquidaciones de préstamos y saldos.\nLas copias del estado de cuenta más reciente de las cuentas pendientes y pagarés por cobrar.\nLas copias de los estados de cuenta más recientes de los prestamistas sobre préstamos, hipotecas (incluidas las segundas hipotecas), pagos \nmensuales, liquidaciones de préstamos y saldos.\nLas copias de la documentación relevante para respaldar las circunstancias especiales descritas en la Sección 3 del Formulario 656 (sp), si \ncorresponde.\nAdjunte un Formulario 2848, Poder Legal y Declaración del Representante, si desea que su abogado, contador público autorizado (CPA, por \nsus siglas en inglés), o agente inscrito le represente y no tiene un formulario actual en los archivos del IRS. Asegúrese de que todos los años y \nlos formularios relacionados con su ofrecimiento estén enumerados en el Formulario 2848 e incluya el año tributario en curso. Marque la casilla \ncorrespondiente para asegurarse de que se envíen copias de las comunicaciones al representante.\nFormulario 656 (sp) actual debidamente completado y firmado.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nFormulario 656 \n(abril de 2024) \nOfrecimiento de Transacción\nDepartment of the Treasury — Internal Revenue Service \n►Para: Comisionado del Servicio de Impuestos Internos\nEn el siguiente acuerdo, se utilizará el pronombre “nosotros” en lugar de “yo” cuando existan obligaciones conjuntas y ambas partes firman \neste acuerdo.\nPresento este ofrecimiento para transigir las obligaciones tributarias más cualesquiera intereses, multas, adiciones a los impuestos y \ncantidades adicionales requeridos por la ley para el tipo de impuesto y el(los) período(s) tributario(s) indicado(s) en la sección 1 o la sección \n2 a continuación.\nFecha de recibo \ndel IRS \n(Únicamente para uso \nde COIC)\n¿Utilizó usted la herramienta de Precalificación antes de completar este formulario? La herramienta se encuentra disponible en \nnuestra página web en IRS.gov/OICtool (en inglés) o escaneando el código QR con un dispositivo inteligente.\nSí\nNo\nNota: El uso de la herramienta de Precalificación no es obligatorio antes de enviar su ofrecimiento. Sin embargo, es recomendado.\nUstedes tienen que presentar ofrecimientos por separado si alguno de los cónyuges tiene obligaciones tributarias separadas.\nIncluya la cuota de solicitud de $205 y el pago inicial (cheque personal, cheque de caja o giro) con su Formulario 656 (sp) a menos que \ncalifique para la Certificación de Bajos Ingresos. Además, debe incluir el Formulario 433-A (OIC) (sp), o el Formulario 433-B (OIC) (sp) \ndebidamente completado y la documentación de respaldo. Debe completar la sección 1 o la sección 2, pero no ambas, dependiendo de la \ndeuda tributaria que ofrece transigir.\nSi usted es un declarante del 1040, una persona física con una obligación personal por el impuesto sobre artículos de uso y consumo, una persona física responsable de la \nmulta por recuperación de fondos fiduciarios, una persona que trabaja por cuenta propia, o una persona física responsable de las obligaciones de la sociedad colectiva, debe \ncompletar la sección 1.\nSección 1 \nInformación Individual (Declarantes del Formulario 1040)\nSu nombre, inicial del segundo nombre, apellido\nNúmero de Seguro Social (SSN, por sus siglas en inglés) Número de \nidentificación personal del contribuyente (ITIN, por sus siglas en inglés) \n(si corresponde)\n-\n-\nSi es un ofrecimiento conjunto, el nombre, inicial del segundo nombre y apellido del cónyuge\nNúmero de Seguro Social (SSN, por sus siglas en inglés) Número de \nidentificación personal del contribuyente (ITIN, por sus siglas en inglés) \n(si corresponde)\n-\n-\nDirección física de su casa (calle, ciudad, estado, código postal, condado de la residencia)\nDirección postal de su casa (si es diferente a la anterior o al número de apartado de correos)\n¿Es ésta una dirección nueva desde su última declaración de impuestos presentada?\nSí\nNo\nSi la respuesta es sí, ¿le gustaría que actualicemos nuestros registros con esta dirección?\nSí\nNo\nSu número de identificación del empleador (si corresponde)\n-\nPeríodos Tributarios Individuales (Únicamente para la deuda tributaria individual o de propietario único) Enumere todos los años/períodos adeudados\nFormulario 1040 (sp), Declaración de Impuestos de los Estados Unidos Sobre los Ingresos Personales, o Formulario 1040-SR (sp), Declaración de Impuestos de los \nEstados Unidos para Personas de 65 Años de Edad o Más [por ejemplo, 31-12-2018]\nMulta por recuperación de los fondos fiduciarios como la persona responsable de (anote el nombre comercial), \npor incumplimiento de pago de las retenciones y de los impuestos de la Ley Federal de Contribuciones al Seguro (impuestos del Seguro Social), para el(los) período(s) \nque termina(n) el [por ejemplo, 31-03-2019]\nFormulario 941, Declaración trimestral de los impuestos federales del empleador - Período(s) trimestral(es)\nFormulario 940, Declaración anual del empleador sobre los impuestos federales por desempleo (FUTA, por sus siglas en inglés) - Año(s) [por ejemplo, 31-12-2018]\nOtro(s) impuesto(s) federal(es) [especifique el(los) tipo(s) y el(los) período(s)]\nNota: Si necesita más espacio, utilice el archivo adjunto y titúlelo “Anexo al Formulario 656 (sp) fechado \n \n ”. Asegúrese de firmar y fechar el \narchivo adjunto.\nAdvertencia: El IRS no transigirá ninguna cantidad de restitución impuesta por el IRS. Se excluye de este ofrecimiento cualquier obligación derivada de \nla restitución. Además, el IRS no transigirá ninguna obligación por la cual se haga una elección según la sección 965(i) del Código de Impuestos \nInternos (IRC, por sus siglas en inglés); se excluyen dichas obligaciones de este ofrecimiento. Cualquier ofrecimiento que contenga una obligación cuyo \npago se difiera según la sección 965(h)(1) del IRC solo puede tramitarse para su investigación si se ha producido una aceleración del pago según la \nsección 965(h)(3) y las regulaciones en virtud de la misma y ninguna parte de la obligación que se desea transigir resultó de la celebración de un \nacuerdo de transferencia según la sección 965(h)(3).\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 2 \nCertificación de Bajos Ingresos (Únicamente personas físicas y propietarios únicos)\n¿Califica usted para una Certificación de Bajos Ingresos? Usted califica si su ingreso bruto ajustado, según lo determinado por su declaración del impuesto sobre el ingreso \npersonal presentada más recientemente (Formulario 1040) o el ingreso mensual bruto de su hogar del Formulario 433-A (OIC) (sp) x 12, es igual o menor que la cantidad \nindicada en la tabla a continuación según el tamaño de su familia y el lugar donde vive. Si usted califica, no está obligado a presentar ningún pago o la cuota de solicitud al \nmomento de presentar o durante la consideración de su ofrecimiento. Si su negocio no tiene un propietario único o el ofrecimiento se presenta para una persona fallecida, \nusted no califica para la Certificación de Bajos Ingresos. El IRS verificará si usted califica para una Certificación de Bajos Ingresos.\nNota: Al marcar una de las casillas a continuación, usted certifica que su ingreso bruto ajustado o el ingreso mensual bruto de su hogar x 12 y el tamaño de su \nfamilia le califican para la Certificación de Bajos Ingresos.\nCalifico para la certificación de bajos ingresos porque el ingreso bruto ajustado correspondiente al tamaño de mi hogar es igual o menor que la cantidad indicada en la \ntabla a continuación.\nCalifico para la certificación de bajos ingresos porque el tamaño de mi hogar y el ingreso mensual bruto x 12 es igual o menor que el ingreso indicado en la tabla a \ncontinuación.\nSI USTED CALIFICA PARA LA CERTIFICACIÓN DE BAJOS INGRESOS, NO INCLUYA NINGÚN PAGO CON SU OFRECIMIENTO. Por lo general estos pagos no se \ndevolverán y se aplicarán a la obligación tributaria en el mejor interés del gobierno.\nTamaño de la unidad familiar\n48 estados contiguos, D.C., y \nterritorios de los Estados Unidos\nAlaska\nHawái\n1\n$36,450\n$45,525\n$41,925\n2\n$49,300\n$61,600\n$56,700\n3\n$62,150\n$77,675\n$71,475\n4\n$75,000\n$93,750\n$86,250\n5\n$87,850\n$109,825\n$101,025\n6\n$100,700\n$125,900\n$115,800\n7\n$113,550\n$141,975\n$130,575\n8\n$126,400\n$158,050\n$145,350\nPor cada persona adicional, sume\n$12,850\n$16,075\n$14,775\nSección 2\nInformación del Negocio (Declarantes del Formulario 1120, 1065, etcétera)\nSi su negocio es una sociedad anónima, sociedad colectiva, compañía de responsabilidad limitada (LLC, por sus siglas en inglés) o sociedad colectiva de responsabilidad \nlimitada (LLP, por sus siglas en inglés) y usted desea transigir esas deudas tributarias, debe completar esta sección. Además, debe incluir toda la documentación requerida, \nincluido el Formulario 433-B (OIC) (sp), una cuota de solicitud de $205 y el pago inicial.\nNombre comercial\nDirección física del negocio (calle, ciudad, estado, código postal)\nDirección postal del negocio (calle, ciudad, estado, código postal)\nNúmero de identificación del empleador \n(EIN, por sus siglas en inglés)\n-\nNombre y título del contacto principal\nNúmero de teléfono\n( \n) \n-\nPeríodos Tributarios del Negocio (Si su ofrecimiento es únicamente para las deudas tributarias del negocio) Enumere todos los años/períodos adeudados\nFormulario 1120, Declaración del impuesto estadounidense sobre el ingreso de una sociedad anónima - [por ejemplo, 31-12-2019]\nFormulario 941, Declaración de impuestos federales trimestrales del empleador - [por ejemplo, 31-03-2019]\nFormulario 940, Declaración del Impuesto Federal Anual del Empleador del Impuesto Federal para el Desempleo (FUTA) - [por ejemplo, 31-12-2018]\nOtro(s) impuesto(s) federal(es) [especifique el(los) tipo(s) y el(los) período(s)]\nNota: Si necesita más espacio, utilice el archivo adjunto y titúlelo “Anexo al Formulario 656 (sp) fechado \n \n”. Asegúrese de firmar y fechar el \narchivo adjunto.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 3 \nSección 3\nMotivo del Ofrecimiento\nSeleccione únicamente UNA de las tres casillas de verificación a continuación\nDuda sobre el Cobro - No tengo suficientes activos e ingresos para pagar mi obligación tributaria completa. He ofrecido la cantidad mínima del \nofrecimiento calculada en el Formulario 433-A(OIC) (sp) y/o el Formulario 433-B(OIC) (sp),\nNota: Si tiene circunstancias especiales que le impedirían pagar la cantidad mínima del ofrecimiento calculada en el Formulario 433A-(OIC)(sp), \ndebido a dificultades económicas, adjunte una explicación detallada.\nAdministración tributaria eficaz - Dificultades económicas - Tengo suficientes activos e ingresos para pagar mi obligación tributaria completa \npero debido a mis circunstancias especiales, exigir el pago completo causaría dificultades económicas. Adeudo esta obligación tributaria. \nÚnicamente las personas físicas califican para esta consideración). Adjunte una explicación detallada.\nAdministración tributaria eficaz - Política pública o equidad - Tengo suficientes activos e ingresos para pagar mi obligación tributaria completa, \npero el cobro total de la obligación podría considerarse injusto. Adeudo esta obligación tributaria. La cantidad que ofrezco es con base en mis \ncircunstancias excepcionales, no en mis dificultades económicas. Ejemplo: Un proveedor de servicios de nómina se apropió indebidamente de los \nimpuestos retenidos a mis empleados. Adjunte una explicación detallada.\nSección 4\nTérminos de Pago\nMarque solo una de las opciones de pago a continuación para indicar cuánto tiempo le tomará pagar su ofrecimiento en su totalidad. \nUsted debe ofrecer más de $0. La cantidad del ofrecimiento debe ser solo valores enteros en dólares.\n▼\n▼\nSuma global\nMarque aquí si pagará su ofrecimiento en 5 pagos o menos dentro de 5 meses o menos a partir de la fecha de aceptación:\nAdjunte un cheque por el 20% de la cantidad del ofrecimiento (no se aplica si usted cumplió con los requisitos para la Certificación de Bajos Ingresos) y complete la\n(las) cantidad(es) de su(s) pago(s) futuro(s).\nCantidad total del ofrecimiento\n-\n20% del pago inicial\n= \nSaldo restante\n$ \n-\n$ \n= $ \nPuede pagar el saldo restante en un pago después de la aceptación del ofrecimiento o hasta cinco pagos, pero no puede exceder \nlos cinco meses.\n \n \nCantidad de pago $\npagadero dentro de\nmes después de la aceptación\nCantidad de pago $\npagadero dentro de\nmeses después de la aceptación\nCantidad de pago $\npagadero dentro de\nmeses después de la aceptación\nCantidad de pago $\npagadero dentro de\nmeses después de la aceptación\nCantidad de pago $\npagadero dentro de\nmeses después de la aceptación\nDebe continuar realizando estos pagos mensuales mientras el IRS considera su ofrecimiento (no se aplica si usted cumplió con los requisitos para la \nCertificación de Bajos Ingresos). Si no realiza estos pagos mensuales hasta que reciba una carta con la decisión final, se devolverá su ofrecimiento sin \nderechos de apelación. Si usted calificó según las normas de la Certificación de Bajos Ingresos y no se le requiere enviar pagos mientras se está \nconsiderando su ofrecimiento, su primer pago vencerá 30 días calendario después de la aceptación del ofrecimiento, a menos que se acuerde otra fecha \nen un ofrecimiento enmendado.\nPagos periódicos\nMarque aquí si pagará el ofrecimiento en su totalidad en seis o 24 meses\nAnote la cantidad de su ofrecimiento $\nNota: El total de meses no debe superar un total de 24. Por ejemplo, si usted solicita una prórroga de 24 meses para sus pagos, entonces se considera que \nsu pago inicial es en el mes uno y se considera que su pago final es en el mes 24. Habrá 22 pagos entre el primer y último mes.\nAdjunte un cheque por el pago del primer mes (no se aplica si usted cumplió con los requisitos para la Certificación de Bajos Ingresos).\nSe incluye el primer pago mensual de $\nen este ofrecimiento por lo que se pagarán $\nel día\n(elija un número del 1 al 28) de cada mes a partir de entonces durante\nmeses con un pago final de $\n del mes de\n.\na pagar el día\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 4 \nSección 5\nDesignación del Pago y Sistema de Pago Electrónico de Impuestos Federales (EFTPS, \npor sus siglas en inglés)\nDesignación del pago\nSi desea que se aplique su pago a un año tributario específico y a una deuda tributaria específica, tal como los impuestos sobre la nómina o una multa por recuperación\nde los fondos fiduciarios, por favor, indíquenos el período/trimestre tributario\n. Si no hace una designación específica, aplicaremos el dinero que \nenvíe a lo más beneficioso para el gobierno. Si desea designar pagos futuros no incluidos con este Formulario 656 (sp) mientras el ofrecimiento sigue pendiente ante el \nIRS [consulte la sección 7(j), a continuación], debe indicar el año tributario específico y el tipo de impuesto al momento de realizar cada pago. Sin embargo, no puede \ndesignar el cargo administrativo de la solicitud ni ningún pago después de que el IRS acepta el ofrecimiento.\nAviso: No se pueden designar los pagos presentados con su ofrecimiento como pagos de impuestos estimados correspondientes a un año tributario actual \no anterior.\nSistema de Pago Electrónico de Impuestos Federales (EFTPS)\nEnumere los pagos del ofrecimiento realizados mediante el Sistema de Pago Electrónico de Impuestos Federales (EFTPS) a continuación.\nCuota de solicitud de ofrecimiento\nFecha\nNúmero de transferencia electrónica de fondos (15 dígitos)\nPago del ofrecimiento\nFecha\nNúmero de transferencia electrónica de fondos (15 dígitos)\nNota: Cualquier cuota de solicitud de ofrecimiento o pago inicial realizado de manera electrónica, tiene que realizarse en la misma fecha en que se envíe por \ncorreo su ofrecimiento.\nSección 6 \nOrigen de los fondos, cómo realizar su pago, requisitos de presentación y requisitos \nde pago de impuestos\nOrigen de los fondos\nInfórmenos dónde obtendrá los fondos para pagar su ofrecimiento\nCómo realizar su pago\nIncluya cheques separados para el pago y la cuota de solicitud.\nHaga los cheques pagaderos al “United States Treasury” (Tesoro de los Estados Unidos, en inglés) y adjúntelos al frente de su Formulario 656 (sp), Ofrecimiento de \nTransacción. Todos los pagos se deben realizar en dólares estadounidenses. No envíe dinero en efectivo. Envíe una cuota de solicitud por separado con cada \nofrecimiento; no la combine con otros pagos de impuestos, ya que esto puede retrasar la tramitación de su ofrecimiento. También puede realizar pagos electrónicos \nmediante el Sistema de Pago Electrónico de Impuestos Federales (EFTPS). Se le devolverá su ofrecimiento si no se incluyen la cuota de solicitud y el pago requerido, \no si se devuelve su cheque por fondos insuficientes.\nRequisitos de Presentación\nPresenté todas las declaraciones de impuestos requeridas e incluí una copia completa de toda declaración de impuestos presentada dentro de las 12 semanas \nde la presentación de este ofrecimiento\nNo estaba obligado(a) a presentar una declaración de impuestos correspondiente a los siguientes años\nAviso: No incluya declaraciones de impuestos originales con su ofrecimiento. Debe enviar su declaración de impuestos de manera electrónica o por correo \na la oficina de tramitación del IRS correspondiente antes de enviar su ofrecimiento.\nRequisitos de pago de impuestos (marque todos los que correspondan)\nRealicé todos los pagos de impuestos estimados requeridos correspondientes al año tributario actual\nNo estoy obligado(a) a realizar pagos de impuestos estimados correspondiente al año tributario actual\nRealicé todos los depósitos de impuestos federales requeridos correspondientes al trimestre actual y los dos trimestres anteriores.\nNo estoy obligado(a) a realizar ningún depósito de impuestos federales correspondientes al trimestre actual y los dos trimestres anteriores.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 5 \nSección 7 \nTérminos del Ofrecimiento\nAl presentar este ofrecimiento, leí, entendí y estoy de acuerdo con los siguientes términos y condiciones:\nTérminos, condiciones y \nacuerdo legal\na) Solicito que el IRS acepte la cantidad del ofrecimiento indicado en esta solicitud de ofrecimiento como pago de \nmi deuda tributaria pendiente (incluidos los intereses, multas y cualquier cantidad adicional requerida por la ley) a \npartir de la fecha que figura en este formulario. Autorizo que el IRS modifique la sección 1 o la sección 2 si no \nenumeré ninguna de mis deudas tributarias tasadas, o las deudas tributarias impuestas antes de la aceptación \nde mi ofrecimiento. Al presentar un ofrecimiento conjunto, ambos firmantes otorgan aprobación al Servicio de \nImpuestos Internos para que divulgue la existencia de cualquier obligación adeudada por separado.\nb) Además, autorizo al IRS a modificar la sección 1 o la sección 2 mediante la eliminación de cualquier año \ntributario en el que actualmente no haya ninguna obligación pendiente. Entiendo que mi ofrecimiento será \naceptado, por ley, a menos que el IRS me notifique lo contrario, por escrito, dentro de los 24 meses posteriores a \nla fecha en la que la unidad centralizada de ofrecimientos de transacción del IRS, ubicada en Memphis/\nBrookhaven, recibió mi ofrecimiento. Consulte las instrucciones de envío por correo en la página 29 del \nFormulario 656-B (sp). El período de 24 meses para una aceptación considerada no comenzará a contar hasta \nque el sitio correcto reciba el ofrecimiento. Además, entiendo que si cualquiera de las deudas tributarias incluidas \nen el ofrecimiento está en disputa en cualquier procedimiento judicial, no se incluirá esa deuda tributaria para \ndeterminar el vencimiento del período de 24 meses. Instruyo al IRS a ignorar cualquier período en mi Formulario \n656 (sp) para la restitución ordenada por el tribunal o bajo la jurisdicción del Departamento de Justicia.\nEl IRS conservará mis pagos, \ncuotas y algunos reembolsos\nc) Presento voluntariamente los pagos realizados en este ofrecimiento y entiendo que no se devolverán incluso si \nretiro el ofrecimiento o si el IRS rechaza o devuelve el ofrecimiento. A menos que designe cómo aplicar cada \npago requerido en la sección 5, el IRS aplicará mi pago a lo más beneficioso para el gobierno y elegirá qué años \ntributarios y deudas tributarias liquidar. El IRS también conservará mi cuota de solicitud a menos que no se \nacepte el ofrecimiento para su tramitación.\nd) Entiendo que si marqué la casilla de Certificación de Bajos Ingresos en la sección 1, entonces no se requieren \npagos. Si califico para la Certificación de Bajos Ingresos y presento de manera voluntaria los pagos, se aplicará \ntodo el dinero a mi deuda tributaria y no se me devolverá.\ne) La sección 301.7122(e)(5) de las Normas del Tesoro dispone, en parte, que la aceptación de un ofrecimiento \nde transacción liquidará definitivamente la responsabilidad tributaria correspondiente a los períodos tributarios \nespecificados en el ofrecimiento. Para ejecutar la norma como término del contrato, acepto que no puedo \npresentar una declaración enmendada para los años tributarios incluidos en el Formulario 656 (sp) después de \nque se acepte el ofrecimiento. Además, acepto que no presentaré una declaración enmendada para los años \ntributarios incluidos en el Formulario 656 (sp) después de haber presentado mi ofrecimiento y mientras mi \nofrecimiento esté pendiente ante el Servicio [consulte la sección 7(j) a continuación]. El presentar una \ndeclaración enmendada podría ser considerado causal de terminación. Además, cualquier reembolso \nrelacionado con una declaración enmendada presentada para un año tributario que termina en una fecha anterior \na la aceptación del ofrecimiento se compensará con la obligación tributaria. Si recibo un reembolso antes de la \naceptación del ofrecimiento, o con base en una declaración enmendada de cualquier período tributario que se \nprorroga hasta la fecha en que se acepta mi ofrecimiento, devolveré el reembolso dentro de 30 días a partir de \nque reciba el reembolso. El IRS conservará cualquier reembolso, incluidos los intereses, a que yo pueda tener \nderecho por las declaraciones de impuestos presentadas hasta la fecha en que el IRS acepte mi ofrecimiento. La \ncompensación sistémica de pagos en exceso continuará conforme a la sección 6402(a) del Código de Impuestos \nInternos (IRC, por sus siglas en inglés), antes de la fecha de aceptación del ofrecimiento. Entiendo que mi \nreembolso tributario puede compensarse con la obligación tributaria mientras el ofrecimiento está pendiente, pero \nesa asistencia podría estar disponible para los contribuyentes (que no sean negocios) que enfrenten una \ndificultad económica extrema.\nf) Entiendo que la cantidad que ofrezco no puede incluir una parte o la totalidad de un reembolso de impuestos \nactual o esperado, dinero ya pagado, fondos adjuntos por cualquier acción de cobro, o beneficios anticipados de \nuna pérdida neta de operación o de capital.\ng) El IRS se quedará con cualquier dinero que haya cobrado antes de este ofrecimiento. Según la sección 6331\n(k), el IRS puede embargar mi propiedad y derechos de propiedad hasta el momento en que el funcionario del \nIRS firme y reconozca mi ofrecimiento como pendiente. El IRS puede conservar cualquier ganancia que surja de \ndicho embargo. No se emitirá ningún embargo sobre los pagos individuales de responsabilidad compartida. Sin \nembargo, si el IRS ejecuta embargos continuos sobre sueldos, salarios, o ciertos pagos federales según las \nsecciones 6331(e) o (h), entonces el IRS puede elegir retener o liberar el embargo.\nh) El IRS conservará cualquier pago que yo realice con relación a este ofrecimiento. Acepto que se considerarán \ncomo pagos todos los fondos presentados con este ofrecimiento. También acepto que se considerarán como \npagos, todos los fondos presentados con los pagos periódicos realizados después de la presentación de este \nofrecimiento y antes de la aceptación, rechazo o devolución de este ofrecimiento.\ni) Si se acepta mi ofrecimiento y mi pago final es superior a la cantidad acordada, el IRS no devolverá la \ndiferencia, pero aplicará el pago completo a mi deuda tributaria.\nEstado pendiente de un \nofrecimiento y el derecho a \napelar\nj) Una vez que un funcionario del IRS autorizado firme este formulario, mi ofrecimiento se considerará pendiente \na partir de la fecha de la firma y permanecerá pendiente hasta que el IRS acepte, rechace o devuelva mi \nofrecimiento, o yo retire mi ofrecimiento. También se considera que un ofrecimiento está pendiente por 30 días \ndespués de cualquier rechazo de mi ofrecimiento por parte del IRS, y durante el tiempo en que la Oficina de \nApelaciones esté considerando cualquier rechazo de mi ofrecimiento. Un ofrecimiento se considerará retirado \ncuando el IRS reciba mi notificación del retiro por escrito mediante la entrega personal o correo certificado, o \ncuando yo informe al IRS sobre el retiro mediante otros medios y el IRS reconozca por escrito mi intención de \nretirar el ofrecimiento.\nk) Renuncio al derecho de una audiencia con la Oficina de Apelaciones si no solicito una audiencia por escrito \ndentro de los 30 días posteriores a la fecha en la que el IRS me notifique la decisión de rechazar el ofrecimiento.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 6 \nSección 7 (continuación)\nTérminos del Ofrecimiento\nDebo cumplir con mis obligaciones \ntributarias futuras y entiendo que \ncontinúo siendo responsable de la \ncantidad total de mi deuda tributaria \nhasta que se hayan cumplido todos \nlos términos y condiciones de este \nofrecimiento.\nl) Como una condición expresa y como una promesa contractual, cumpliré estrictamente con todas las disposiciones de las leyes \nde impuestos internos, incluidos los requisitos para presentar de manera oportuna las declaraciones de impuestos y pagar de \nmanera oportuna los impuestos correspondientes al período de cinco años que comienza en la fecha de aceptación de este \nofrecimiento y termina en el quinto año. Acepto pagar de inmediato cualquier obligación impuesta después de la aceptación de \neste ofrecimiento correspondiente a los años tributarios que terminan antes de la aceptación de este ofrecimiento que no se \nidentificaron de otra manera en la sección 1 o la sección 2 de este acuerdo. Además, entiendo que durante el período de cinco \naños, no puedo solicitar un plan de pagos a plazos para los impuestos sin pagar contraídos antes o después del ofrecimiento \naceptado. Comprendo que no puedo solicitar un ofrecimiento para una obligación tributaria durante el período de cinco años. Si \neste ofrecimiento corresponde a una deuda tributaria conjunta, y uno de nosotros no cumple con las obligaciones futuras, \núnicamente el contribuyente que no cumpla con las obligaciones pasará a incumplimiento con relación a este acuerdo. Un \nofrecimiento aceptado no pasará a incumplimiento únicamente debido a la tasación de un pago individual de responsabilidad \ncompartida. Entiendo que la falta de pago de cualquier tasación basada en la restitución, constituirá la base para el \nincumplimiento de la aceptación de mi ofrecimiento durante los períodos tributarios administrativos incluidos en este Formulario \n656 (sp).\nm) Acepto que continuaré siendo responsable de la cantidad total de la obligación tributaria, multas e intereses acumulados, \nhasta que cumpla con todos los términos y condiciones de este ofrecimiento. Las multas y los intereses continuarán \nacumulándose hasta que se cumplan todos los términos de pago del ofrecimiento. Si me declaro en bancarrota antes de que se \ncumplan los términos y condiciones del ofrecimiento, acepto que el IRS puede presentar una reclamación por la cantidad total de \nla obligación tributaria, multas e intereses acumulados, y que cualquier reclamación que el IRS presente durante el procedimiento \nde la bancarrota será una reclamación tributaria.\nn) Una vez que el IRS acepte mi ofrecimiento por escrito, no tengo derecho a impugnar la(s) deuda(s) tributaria(s) ante un \ntribunal o mediante la presentación de una reclamación de reembolso o una demanda de reembolso correspondiente a cualquier \nobligación o período indicado en la sección 1 o la sección 2, incluso si el IRS pasa a incumplimiento o rescinde el ofrecimiento.\nEntiendo lo que sucederá si no \ncumplo con los términos de mi \nofrecimiento (por ejemplo, pasar a \nincumplimiento).\no) Si no cumplo con algunos de los términos de este ofrecimiento, el IRS puede revocar el certificado de liberación del gravamen \npor el impuesto federal y presentar un nuevo aviso de gravamen por el impuesto federal; imponer un embargo o demandarme \npara cobrar cualquier cantidad que vaya desde uno o más pagos omitidos hasta la cantidad original de la deuda tributaria (menos \nlos pagos realizados) más las multas y los intereses acumulados desde el momento en que surgió la obligación tributaria \nsubyacente. El IRS continuará agregando intereses, como lo requiere la sección 6601 del Código de Impuestos Internos, sobre la \ncantidad que el IRS determine que se adeuda después del incumplimiento. Acepto que si proporciono información o documentos \nfalsos junto con este ofrecimiento o si oculto mis activos o mi capacidad de pago, el IRS puede reabrir mi ofrecimiento y ejercer \nsu discreción en la consideración posterior del ofrecimiento, incluida la rescisión del contrato de ofrecimiento. Si el IRS rescinde \nmi contrato de ofrecimiento, seré responsable de la cantidad total de la obligación tributaria, multas e intereses acumulados.\nAcepto renunciar a los límites de \ntiempo previstos por la ley.\np) Para que se considere mi ofrecimiento, acepto la prórroga del límite de tiempo provista por la ley para tasar mi deuda tributaria \n(período legal de tasación). Acepto que la fecha en la que el IRS tiene que tasar mi deuda tributaria ahora será la fecha en la que \nmi deuda tiene que tasarse actualmente más el período de tiempo en que mi ofrecimiento esté pendiente más un año adicional si \nel IRS rechaza, devuelve o rescinde mi ofrecimiento o si yo lo retiro. (El párrafo (j) de esta sección define pendiente y retiro). \nEntiendo que tengo el derecho a no renunciar al período legal de tasación o a limitar la renuncia a una cierta duración o a ciertos \nperíodos o cuestiones. Entiendo, sin embargo, que el IRS no puede considerar mi ofrecimiento si me niego a renunciar al período \nlegal de tasación o si proporciono solamente una renuncia limitada. Además, entiendo que el período legal para el cobro de mi \ndeuda tributaria se suspenderá durante el tiempo en que mi ofrecimiento esté pendiente ante el IRS, durante 30 días después de \ncualquier rechazo de mi ofrecimiento por parte del IRS, y durante el tiempo en que la Oficina de Apelaciones considere cualquier \nrechazo de mi ofrecimiento. Al enviar este ofrecimiento, retiro de inmediato cualquier plan de pagos a plazos pendiente que esté \nregistrado para todos los períodos tributarios y entiendo que un plan de pagos a plazos pendiente (un plan de pagos a plazos que \nha sido aceptado para su tramitación pero el IRS no ha aceptados sus términos) no se restablecerá automáticamente después de \nque se cierre el ofrecimiento.\nEntiendo que el IRS puede presentar \nun Aviso de Gravamen por el \nImpuesto Federal sobre mi \npropiedad.\nq) El IRS puede presentar un Aviso de Gravamen por el Impuesto Federal durante la consideración del ofrecimiento o en \nofrecimientos que se pagarán a lo largo del tiempo. Si se acepta el ofrecimiento, el(los) gravamen(es) tributario(s) \ncorrespondiente(s) a los períodos y a los impuestos que figuran en la sección 1 se liberará(n) dentro de los 35 días posteriores al \nrecibo y verificación del pago final. El tiempo que toma transferir fondos al IRS desde instituciones comerciales varía según la \nforma de pago. Si no he terminado de pagar la cantidad del ofrecimiento, entonces el IRS tiene derecho a cualquier ganancia de \nla venta de mi propiedad. El IRS no presentará un Aviso por el Gravamen del Impuesto Federal sobre ninguna deuda individual \nde responsabilidad compartida.\nAcuerdo de corrección\nr) Autorizo al IRS a corregir cualquier error tipográfico o administrativo o a realizar modificaciones menores a mi Formulario 656 \n(sp) que firmé con relación a este ofrecimiento.\nAutorizo al IRS a comunicarse con \nterceros relevantes para tramitar mi \nofrecimiento.\ns) Al autorizar al IRS a comunicarse con terceros, entiendo que no se me notificará con qué terceros se comunica el IRS como \nparte del trámite de solicitud del ofrecimiento, incluidos los períodos tributarios que no se han tasado, como se establece en la \nsección 7602 (c) del Código de Impuestos Internos. Además, autorizo al IRS a solicitar un informe del consumidor sobre mí a una \nagencia de crédito.\nPresento un ofrecimiento como una \npersona física para una \nresponsabilidad conjunta.\nt) Entiendo que si la obligación que se busca transigir es la obligación conjunta e individual mí mismo(a) y de mi(s) codeudor(es) \ny yo presento este ofrecimiento para transigir únicamente mi obligación individual, entonces si se acepta este ofrecimiento, no se \nlibera o se da de baja la obligación de mi(s) codeudor(es). Los Estados Unidos aún se reserva todos los derechos de cobro \ncontra el(los) codeudor(es).\nEntiendo el Pago de \nResponsabilidad Compartida del \nIRS (SRP, por sus siglas en inglés)\nu) Si su ofrecimiento incluye alguna cantidad de pago de responsabilidad compartida (SRP) que adeuda por no tener la cobertura \nmédica esencial mínima para usted y, si corresponde, para sus dependientes según la sección 5000A del Código de Impuestos \nInternos, el pago individual de responsabilidad compartida no está sujeto a multas (excepto la multa aplicable por cheque sin \nfondos) ni a las acciones de ejecución directa de gravámenes y embargos. Sin embargo, los intereses continuarán acumulándose \nhasta que usted pague el saldo total de SRP adeudado. Es posible que sus reembolsos de impuestos federales se apliquen a la \ncantidad de SRP que adeuda hasta que se pague en su totalidad.\nEntiendo que el IRS está obligado a \nhacer pública cierta información.\nv) El IRS está obligado a hacer que cierta información, tal como el nombre, la ciudad, estado, código postal, la cantidad de la \nobligación y los términos del ofrecimiento del contribuyente, estén disponibles para la inspección y revisión pública durante un \naño después de la fecha de aceptación del ofrecimiento.\nMensajería Segura\nw) Al enviar y recibir mensajes cifrados mediante la plataforma de Mensajería Segura del IRS, acepto cartas de la determinación \nfinal del ofrecimiento en esta plataforma.\n", "Catalog Number 55584V\nwww.irs.gov\nForm 656 (sp) (Rev. 4-2024) \nPágina 7 \nSección 8 \nFirmas\nBajo penas de perjurio, declaro haber revisado este ofrecimiento, incluidos los anexos y documentos adjuntos, y que según mi leal saber y entender es \nverdadero, correcto y completo.\n►\nFirma del contribuyente/Nombre de la sociedad anónima\nNúmero de teléfono\nFecha de hoy (mm/dd/aaaa)\nAl marcar esta casilla, usted autoriza al IRS a comunicarse con usted al número de teléfono indicado anteriormente y a dejar mensajes detallados sobre este \nofrecimiento en su buzón de voz o contestador automático.\n►\nFirma del cónyuge/Funcionario autorizado de la sociedad anónima\nNúmero de teléfono\nFecha de hoy (mm/dd/aaaa)\nAl marcar esta casilla, usted autoriza al IRS a comunicarse con usted al número de teléfono indicado anteriormente y a dejar mensajes detallados sobre este \nofrecimiento en su buzón de voz o contestador automático.\nSección 9 \nSolo para el uso del Preparador Remunerado\nFirma del preparador\nNúmero de teléfono\nFecha de hoy (mm/dd/aaaa)\nAl marcar esta casilla, usted autoriza al IRS a comunicarse con usted al número de teléfono indicado anteriormente y a dejar mensajes detallados sobre este \nofrecimiento en su buzón de voz o contestador automático.\nNombre del preparador remunerado\nNúmero de CAF o PTIN del preparador\nNombre, dirección y código postal de la empresa (o suyo, si es un trabajador por cuenta propia)\nSi desea que alguien le represente durante la investigación del ofrecimiento, adjunte un Formulario 2848 (sp) válido y firmado con esta solicitud o una copia de \nun formulario presentado anteriormente. El Formulario 2848 (sp) permite la representación y el recibir información confidencial. Además, usted debe incluir el \naño tributario actual en el formulario, en la lista de años o períodos correspondientes.\nEl Formulario 8821 (sp) permite que un tercero reciba información confidencial, pero no puede representarlo ante el IRS en asuntos de cobros. Si desea que un \ntercero reciba información confidencial en su nombre, adjunte una copia si presentó un formulario anteriormente e incluya el año tributario actual en el \nformulario.\nSolo para el uso del IRS. Acepto la renuncia al período legal de limitaciones correspondiente a la tasación del Servicio de Impuestos Internos, \ncomo se describe en la sección 7(p).\nFirma del funcionario autorizado del Servicio de Impuestos Internos\nTítulo\nFecha (mm/dd/aaaa)\nAviso sobre la Ley de Confidencialidad de Información\nSolicitamos la información en este formulario para cumplir con las leyes de impuestos internos de los Estados Unidos. Nuestra autoridad para solicitar esta información se \nencuentra en la sección 7801 del Código de Impuestos Internos.\nNuestro propósito al solicitar la información es determinar si aceptar el ofrecimiento es lo más beneficioso para el IRS. Usted no está obligado a realizar un ofrecimiento; sin \nembargo, si decide realizarlo, debe proporcionar toda la información solicitada del contribuyente. El no proporcionar toda la información puede impedir que tramitemos su \nsolicitud.\nSi usted es un preparador remunerado y usted preparó el Formulario 656 (sp) para el contribuyente que presenta un ofrecimiento, le solicitamos que complete y firme la \nsección 9 del Formulario 656 (sp) y proporcione información de identificación. El proporcionar esta información es voluntario. Esta información se utilizará para administrar y \nhacer cumplir las leyes de impuestos internos de los Estados Unidos y puede ser utilizada para regular la práctica ante el Servicio de Impuestos Internos con respecto a \naquellas personas sujetas a la Circular número 230 del Departamento del Tesoro, Reglamentos que rigen el ejercicio de abogados, contadores públicos autorizados, agentes \nregistrados, actuarios registrados y tasadores, ante el Servicio de Impuestos Internos. Se puede divulgar la información contenida en este formulario al Departamento de \nJusticia para litigios civiles y penales.\nTambién podemos divulgar esta información a ciudades, estados y al Distrito de Columbia para que la utilicen en la administración de sus leyes tributarias y para combatir el \nterrorismo. El proporcionar información falsa o fraudulenta en este formulario puede someterle a enjuiciamiento y multas penales.\n", "", "LISTA DE VERIFICACIÓN DE LA SOLICITUD\nRevise toda la solicitud utilizando la Lista de Verificación de la Solicitud a continuación. Incluya esta lista de verificación con su solicitud.\nFormularios 433-A (OIC) (sp), \n433-B (OIC) (sp) y 656 (sp)\n¿Completó todos los campos y firmó todos los formularios?\n¿Realizó una cantidad de ofrecimiento que es igual a la cantidad calculada en el \nFormulario 433-A (OIC) (sp) o el Formulario 433-B (OIC) (sp)? De lo contrario, \n¿describió las circunstancias especiales que llevaron a que ofrezca menos del mínimo \nen la Sección 3, Motivo del Ofrecimiento, del Formulario 656 (sp) y proporcionó la \ndocumentación de respaldo con respecto a las circunstancias especiales?\n¿Presentó todas las declaraciones de impuestos requeridas y recibió una factura o un \naviso del saldo adeudado?\n¿Incluyó una copia completa de cualquier declaración de impuestos presentada dentro \nde las 12 semanas posteriores a la presentación de este ofrecimiento?\n¿Seleccionó una opción de pago en el Formulario 656 (sp)?\n¿Firmó y adjuntó el Formulario 433-A (OIC) (sp)? Si corresponde \n¿Firmó y adjuntó el Formulario 433-B (OIC) (sp)? Si corresponde\n¿Firmó y adjuntó el Formulario 656 (sp)?\nSi realiza un ofrecimiento que incluye deudas tributarias de personas físicas y de \nnegocio, ¿preparó un paquete del Formulario 656 (sp) por separado? (incluidos los \nestados financieros, la documentación de respaldo, la cuota de la solicitud y el pago \ninicial por separado)\nDocumentación de respaldo y \nformularios adicionales\n¿Incluyó fotocopias de toda la documentación de respaldo requerida?\nSi desea que un tercero le represente y reciba información confidencial durante el \ntrámite del ofrecimiento, ¿incluyó un Formulario 2848 (sp)? Si desea que un tercero \núnicamente reciba información confidencial en su nombre, ¿incluyó un Formulario \n8821 (sp) válido? ¿La autorización incluye el año tributario actual?\n¿Proporcionó una carta testamentaria u otra verificación de la(s) persona(s) \nautorizada(s) para actuar en nombre del patrimonio o de la persona fallecida?\nPago\n¿Incluyó un cheque o giro pagadero al “United States Treasury” (Tesoro de los Estados \nUnidos, en inglés) para el pago inicial? (No se aplica si cumple con las normas de \nCertificación de Bajos Ingresos—consulte el Formulario 656 (sp))\n¿Incluyó un cheque o giro por separado pagadero al “United States Treasury” Tesoro \nde los Estados Unidos, en inglés) para la cuota de solicitud? (No se aplica si cumple \ncon las normas de Certificación de Bajos Ingresos—consulte el Formulario 656 (sp))\nEnvíe por correo su paquete de \nsolicitud a la oficina del IRS \ncorrespondiente\nEnvíe por correo el Formulario 656 (sp), 433-A (OIC) (sp) y/o 433-B (OIC) (sp), y el(los) \ndocumento(s) financiero(s) relacionado(s) a la oficina de tramitación del IRS \ncorrespondiente a su estado.\nSi usted reside en:\nEnvíe por correo su solicitud a:\nAZ, CA, CO, HI, ID, KY, MS, NM, NV, OK, OR, TN, TX, UT, \nWA\nMemphis IRS Center COIC Unit \nP.O. Box 30803, AMC \nMemphis, TN 38130-0803 \n844-398-5025\nAK, AL, AR, CT, DC, DE, FL, GA, IA, IL, IN, KS, LA, MA, MD, ME, \nMI, MN, MO, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC, \nSD, VA, VT, WI, WV, WY, o una dirección extranjera\nBrookhaven IRS Center COIC Unit \nP.O. Box 9007 \nHoltsville, NY 11742-9007 \n844-805-4980\n29\n", "Form 656-B (sp) (Rev. 4-2024)\nCatalog Number 55364B\nwww.irs.gov\nDepartment of the Treasury - Internal Revenue Service\n" ]
p5136sp.pdf	0124 Publ 5136 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5136sp.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nGuía de Servicios del IRS \nAyuda para los Contribuyentes Individuales \nSi necesita ayuda con \nLa encontrará aquí en IRS.gov/espanol \nLa información general sobre \nla ley tributaria \nBusque el Asistente Tributario Interactivo, los Temas Tributarios y las Preguntas Frecuentes \n(en inglés), para obtener las respuestas a sus preguntas tributarias. \n• Visite IRS.gov/pub17(sp), El Impuesto Federal sobre los Ingresos, para obtener información sobre cómo\npresentar su declaración de impuestos.\n• Utilice su dispositivo móvil para acceder a los libros electrónicos del IRS (en inglés), para obtener las\ninstrucciones y publicaciones.\n• Carta de Derechos del Contribuyente.\n• Encuentre la información sobre la ley tributaria en su software para la presentación electrónica.\n• Visite la página Permítanos ayudarle para obtener las herramientas y recursos en línea. Si su problema\nno se puede resolver en línea, utilice el número de teléfono libre de cargos.\nCómo encontrar un profesional \nde impuestos calificado \n• Busque IRS.gov/es/tax-professionals/choosing-a-tax-professional en IRS.gov/espanol para ayudarle\na encontrar un preparador de impuestos calificado.\nLa preparación de una \ndeclaración de impuestos \nfederales \nEncuentre las opciones gratuitas en IRS.gov/espanol, o en su comunidad, para aquellos que reúnan \nlos requisitos: \n• Visite IRS.gov/PresenteGratis para encontrar un software de marca para preparar y presentar\nelectrónicamente su declaración de manera gratuita. La comunidad militar también puede utilizar MilTax\n(en inglés).\n• Visite IRS.gov/VITA para encontrar ayuda tributaria gratuita. Seleccione la Ayuda Tributaria Gratuita en la\naplicación IRS2Go o llame al 1-800-906-9887 para encontrar el sitio más cercano para la preparación de\nimpuestos gratuita.\n• Visite IRS.gov/TCE para obtener ayuda gratuita con sus impuestos, o llame al 1-888-227-7669 para\nencontrar el sitio más cercano para la preparación de impuestos gratuita. (El Asesoramiento Tributario\npara los Ancianos (TCE, por sus siglas en inglés) es la ayuda tributaria para aquellas personas que tienen\n60 años o más).\n• Utilice el Depósito Directo al presentar su declaración para obtener un reembolso más rápido. Es rápido\ny seguro.\nCómo determinar la cantidad \nde retención correcta \n• Visite la herramienta Estimador de Retención de Impuestos para verificar su cheque de pago y\ndeterminar si se está reteniendo la cantidad correcta de impuestos.\nAsuntos tributarios \ninternacionales \n• Busque la página de Contribuyentes internacionales.\nUn problema que requiere \nayuda en persona \n• El servicio es por cita. Comuníquese con su oficina local del IRS enumera las ubicaciones. Llame al\n844-545-5640 para programar una cita.\n• Pulse en el enlace de Ayuda en la parte superior de la página IRS.gov/espanol.\nCómo obtener una \n• Visite IRS.gov/transcripcion o su cuenta en línea.\ntranscripción, una copia de \n• Llame libre de cargos a la línea automatizada de transcripciones: 1-800-908-9946.\nsu declaración de impuestos \n• Envíe por correo el Formulario 4506-T (sp), disponible en IRS.gov/Spanishforms.\no la información sobre su\ndeclaración de impuestos\nCómo solicitar registros del \nIRS conforme a la Ley de \nLibertad de Información (FOIA, \npor sus siglas en inglés) \n• Busque por las palabras Freedom of Information (en inglés) para obtener las guías de la FOIA para\nsolicitar registros del IRS.\nCómo efectuar un pago de \nimpuestos \nVisite IRS.gov/pagos para obtener las mejores maneras para pagar, incluso en línea, por teléfono o con un \ndispositivo móvil utilizando la aplicación IRS2Go. Si prefiere realizar un pago en efectivo, visite Pague con \ndinero en efectivo. \n¿Qué sucede si no puedo \npagar ahora? \n• Conozca sus opciones si no puede pagar lo que adeuda.\n• Visite IRS.gov/plandepago o IRS.gov/pagos para obtener un plan de pagos en línea u otras opciones\npara pagar a lo largo del tiempo.\n• Visite IRS.gov/ofrecimiento para encontrar la herramienta precalificadora del Ofrecimiento de\nTransacción (en inglés), para llegar a un acuerdo por menos de lo que adeuda.\nCómo verificar el estado de un \nreembolso \n• Visite IRS.gov/reembolsos para conocer el estado del reembolso.\n• Seleccione Estado de Reembolso en la aplicación móvil IRS2Go.\n• Llame a la línea directa automatizada de reembolsos: 1-800-829-1954.\n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nCómo verificar el estado de \nuna declaración enmendada \n• Busque ¿Dónde está mi declaración enmendada? para verificar el estatus.\nCómo determinar la cantidad \nque adeuda \n• Visite IRS.gov/cuenta para ver la cantidad de impuestos que adeuda, su historial de pagos y la\ninformación clave de la declaración de impuestos del año más reciente como se presentó originalmente.\nCómo conciliar los pagos \npor adelantado del crédito \ntributario de prima \n• Visite IRS.gov/aca para determinar si tiene que conciliar los pagos por adelantado o si usted puede\nreclamar un Crédito tributario de prima.\n• Visite CuidadoDeSalud.gov para obtener información sobre el Mercado de Seguros Médicos.\nCómo entender un aviso \no carta del IRS o enviar\ndocumentos\n• Busque Cómo entender su aviso para encontrar información adicional acerca del aviso o carta que\nrecibió del IRS.\n• Utilice la Herramienta para subir documentos (en inglés) si necesita enviar documentación.\nCómo obtener un Número de \nIdentificación del Empleador \n(EIN, por sus siglas en inglés) \n• Visite IRS.gov/EIN para solicitar un EIN en línea.\n• Disponible de lunes a viernes, de 7:00 a.m. a 10:00 p.m., hora del Este.\nCómo obtener un Número de \nIdentificación Personal del \nContribuyente (ITIN, por sus \nsiglas en inglés) \n• Visite IRS.gov/es/individuals/individual-taxpayer-identification-number para obtener más información\nsobre la renovación de un ITIN caducado y obtener una solicitud.\nCómo entender los problemas \nde robo de identidad y otras \nestafas tributarias \n• Busque Robo de identidad para obtener información y videos.\n• Infórmese sobre cómo reconocer y denunciar estafas tributarias.\nCómo obtener un formulario o \npublicación de impuestos \n• Visite IRS.gov/forms (en inglés).\nCómo comunicarse con \nun Defensor local del \nContribuyente \n• Busque el Servicio del Defensor del Contribuyente, o llámelos al 1-877-777-4778, o\n• Para los usuarios de TTY/TTD: 1-800-829-4059.\nCómo entender el alivio para \nel cónyuge inocente \n• Visite IRS.gov/espanol para obtener información sobre cónyuges inocentes.\n• Llame libre de cargos al 1-855-851-2009.\nCómo mantenerse al día con \nlas noticias e información del \nIRS más recientes \n• Artículos de los medios sociales del IRS para los contribuyentes individuales.\n• Las noticias e información del IRS más recientes.\n• Para obtener los consejos tributarios más actualizados para los contribuyentes.\nAyuda para los Profesionales de Impuestos \nSi necesita ayuda con \nLa encontrará aquí \nLa información general \npara los profesionales de \nimpuestos \n• Visite IRS.gov/es/for-tax-pros para encontrar herramientas e información para los profesionales\nde impuestos.\n• Encuentre información sobre la Ley de Cuidado de la Salud en el Centro de información de la Ley\ndel Cuidado de la Salud a Bajo Precio (ACA, por sus siglas en inglés) para los profesionales de\nimpuestos (en inglés).\nCómo tratar el robo de \nidentidad \n• Publicación 5199 (sp), Guía Sobre el Robo de Identidad para el preparador de impuestos - Los\npreparadores de impuestos desempeñan un papel fundamental ayudando a los clientes individuales y de\nnegocios que son víctimas de robo de identidad relacionado con los impuestos.\nCómo obtener un Número de \nIdentificación Tributaria para \nel Preparador (PTIN, por sus \nsiglas en inglés) \n• Visite IRS.gov/PTIN (en inglés), para obtener los requisitos del PTIN y renovar o inscribirse para un PTIN.\n• Llame libre de cargos al: 1-877-613-7846.\n• Llamadas internacionales: 1-915-342-5655 (no es libre de cargos).\n• Para los usuarios de TTY: 1-877-613-3686.\nCómo obtener un Poder Legal \n(POA, por sus siglas en inglés) \n• Obtenga la información en el Formulario 2848 (sp) y sus instrucciones.\nCómo comunicarse con el \nServicio de prioridad para los \nprofesionales de impuestos \n• Llame libre de cargos al: 1-866-860-4259 para obtener ayuda con problemas en la cuenta de un cliente.\nCómo mantenerse al día con \nla información más reciente \ndel IRS que afecta a los \nprofesionales de impuestos \n• Busque “Profesionales de impuestos y socios del IRS” para suscribirse a las Noticias electrónicas para\nlos profesionales de impuestos.\n• Siga al IRS en Twitter, en https://twitter.com/irtaxpros y en Instagram.\n• Dele me gusta al IRS en Facebook, en https://www.facebook.com/IRStaxpros.\nPublication 5136 (sp) (Rev. 1-2024) Catalog Number 66361A Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
i941xsp.pdf	0424 Inst 941-X (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/i941xsp.pdf	[ "Instrucciones para\nel Formulario 941-X (sp)\n(Abril 2024)\nAjuste a la Declaración del Impuesto Federal TRIMESTRAL del Empleador o \nReclamación de Reembolso\nDepartment of the Treasury\nInternal Revenue Service\nLas secciones a las cuales se hace referencia abajo corresponden \nal Código Federal de Impuestos Internos a menos que se indique de \notra manera.\nContenido\nPágina\nInstrucciones Generales: Información para \nEntender el Formulario 941-X\n. . . . . . . . . . . . . . . 5\n¿Cuál Es el Propósito del Formulario 941-X?\n. . . . 5\n¿Dónde Puede Obtener Ayuda?\n. . . . . . . . . . . . . 6\n¿Cuándo Debe Presentar el Formulario \n941-X?\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\n¿Existe una Fecha de Vencimiento para \nPresentar el Formulario 941-X? . . . . . . . . . . . . 7\n¿Adónde Deberá Enviar el Formulario 941-X? . . . . 7\n¿Cómo se Debe Completar el Formulario \n941-X?\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7\nReseña del Proceso . . . . . . . . . . . . . . . . . . . . . . 8\nInstrucciones Específicas: . . . . . . . . . . . . . . . . . . . . . 9\nParte 1: Escoja SÓLO un Proceso . . . . . . . . . . . . 9\nParte 2: Complete las Certificaciones . . . . . . . . . . 9\nParte 3: Anote las Correcciones para este \nTrimestre\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 11\nParte 4: Explique Sus Correcciones para este \nTrimestre\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 25\nParte 5: Firme Aquí \n. . . . . . . . . . . . . . . . . . . . . 26\nHoja de Trabajo 1. Crédito por los Salarios de \nLicencia por Enfermedad y Familiar Calificados \nAjustado por la Licencia Tomada Después del \n31 de Marzo de 2020 y Antes del 1 de Abril de \n2021\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27\nHoja de Trabajo 2. Crédito de Retención de \nEmpleados Ajustado por los Salarios \nCalificados Pagados Después del 12 de Marzo \nde 2020 y Antes del 1 de Julio de 2021\n. . . . . . . 28\nHoja de Trabajo 3. Crédito por los Salarios de \nLicencia por Enfermedad y Familiar Calificados \nAjustado por la Licencia Tomada Después del \n31 de Marzo de 2021 y Antes del 1 de Octubre \nde 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29\nHoja de Trabajo 4. Crédito de Retención de \nEmpleados Ajustado por los Salarios \nCalificados Pagados Después del 30 de Junio \nde 2021 y Antes del 1 de Enero de 2022 \n. . . . . . 30\nHoja de Trabajo 5. Crédito de Asistencia para las \nPrimas de COBRA Ajustado\n. . . . . . . . . . . . . . . 31\n¿Cómo Puede Obtener Formularios, Instrucciones \ny Publicaciones del IRS? . . . . . . . . . . . . . . . . . . 32\nAcontecimientos Futuros\nPara obtener la información más reciente sobre los acontecimientos \nrelacionados con el Formulario 941-X y sus instrucciones, como \nlegislación promulgada después de que dichos documentos se \nhayan publicado, acceda a IRS.gov/Form941XSP.\nFormularios, instrucciones y publicaciones en español. Para \ndescargar, ver o imprimir formularios, instrucciones y publicaciones \nque están disponible en español, acceda a IRS.gov/SpanishForms.\nPuede usar estas instrucciones y la revisión de abril de \n2024 del Formulario 941-X para todos los años para los \ncuales el plazo de prescripción sobre las correcciones no ha \nvencido. Antes de continuar con estas instrucciones y completar el \nFormulario 941-X, necesitará una copia de las Instrucciones para el \nFormulario 941 para el trimestre que está corrigiendo porque estas \ninstrucciones no repiten toda la información incluida en las \nInstrucciones para el Formulario 941. Por ejemplo, estas \ninstrucciones no discuten quién reúne los requisitos para reclamar el \ncrédito por los salarios de licencia por enfermedad y familiar \ncalificados, el crédito de retención de empleados o el crédito de \nasistencia para las primas de COBRA. Las revisiones anteriores de \nlas Instrucciones para el Formulario 941 están disponibles en \nIRS.gov/Form941SP (seleccione el enlace para “Todas las \nRevisiones del Formulario 941 (sp)” bajo “Otros artículos que le \npodrían ser útiles”).\nQué Hay de Nuevo\nPlazo de prescripción para hacer ciertas correcciones ha ven-\ncido; las líneas 24, 33a, 33b y 34 del Formulario 941-X ahora \nestán reservadas para uso futuro. Las líneas 24, 33a, 33b y 34 \nahora están reservadas para uso futuro porque el plazo de \nprescripción para corregir estas líneas generalmente ha vencido \npara la mayoría de los empleadores. Generalmente, usted puede \ncorregir los impuestos declarados en exceso en un Formulario 941 \nque presentó previamente si presenta el Formulario 941-X dentro un \nplazo de 3 años a partir de la fecha en que presentó el Formulario \n941 o 2 años a partir de la fecha en que pagó el impuesto declarado \nen el Formulario 941, lo que ocurra más tarde. Puede corregir los \nimpuestos declarados de menos en un Formulario 941 presentado \nanteriormente si presenta el Formulario 941-X dentro de 3 años a \npartir de la fecha en que el Formulario 941 fue presentado. \nLlamamos a cada uno de estos plazos de tiempo un plazo de \nprescripción. Para propósitos del plazo de prescripción, los \nFormularios 941 para un año natural se consideran presentados el \n15 de abril del año siguiente si se presentan antes de esa fecha. \nPara un ejemplo del plazo de prescripción, vea ¿Existe una Fecha \nde Vencimiento para Presentar el Formulario 941-X?, más adelante. \nOtras líneas que aún pueden utilizarse cuando el plazo de \nprescripción pueda haber vencido permanecen en el Formulario \n941-X porque las líneas también se utilizan para corregir los \ntrimestres en los que el plazo de prescripción no ha vencido (por \nejemplo, las líneas 18a y 26a). Por lo tanto, antes de usar cualquier \nlínea en el Formulario 941-X, tiene que considerar si el plazo de \nprescripción, como se describe anteriormente, aún está abierto para \nel trimestre que está corrigiendo.\nLas líneas 24 y 33b se usaban anteriormente para corregir la \ncantidad diferida de la parte correspondiente al empleador del \nimpuesto del Seguro Social para el segundo, tercer y cuarto \ntrimestres de 2020 y/o por la cantidad diferida de la parte \ncorrespondiente al empleado del impuesto del Seguro Social para el \ntercer y cuarto trimestres de 2020. El plazo de prescripción para \nhacer correcciones a las cantidades diferidas de la parte \ncorrespondiente al empleador o a la parte correspondiente al \nCONSEJO\nMay 28, 2024\nCat. No. 93517U\n", "empleado del impuesto del Seguro Social generalmente venció para \nla mayoría de los empleadores el 15 de abril de 2024. Estas \ninstrucciones ya no explican estos diferimientos. Si piensa que el \nplazo de prescripción aún está abierto para corregir su segundo, \ntercero o cuarto trimestre del Formulario 941 para 2020, aún puede \npresentar la revisión de abril de 2023 del Formulario 941-X para \nusar las líneas 24 y 33b.\nLas líneas 33a y 34 se usaban anteriormente para corregir los \nsalarios calificados pagados del 13 de marzo al 31 de marzo de \n2020 para el crédito de retención de empleados y los gastos \ncalificados del plan de salud asignables a esos salarios en un \nFormulario 941 presentado para el segundo trimestre de 2020. El \nplazo de prescripción para hacer correcciones a los salarios \ncalificados pagados del 13 de marzo al 31 de marzo de 2020 para el \ncrédito de retención de empleados y los gastos calificados del plan \nde salud asignables a esos salarios generalmente venció para la \nmayoría de los empleadores el 15 de abril de 2024. Estas \ninstrucciones ya no explican estas líneas. Sin embargo, otras \nreferencias al período del 13 de marzo al 31 de marzo de 2020 (por \nejemplo, en las instrucciones para la línea 18a y la Hoja de Trabajo \n2) permanecen en estas instrucciones como el período \ngeneralmente aplicable por los salarios calificados pagados por el \ncrédito de retención de empleados. Si piensa que el plazo de \nprescripción aún está abierto para corregir su segundo trimestre de \nsu Formulario 941 de 2020, todavía puede presentar la revisión de \nabril de 2023 del Formulario 941-X para usar las líneas 33a y 34.\nEl crédito por los salarios de licencia por enfermedad y fami-\nliar calificados relacionados con el COVID-19 se limita a la li-\ncencia tomada después del 31 de marzo de 2020 y antes del 1 \nde octubre de 2021, y ya no se podrá reclamar en el Formula-\nrio 941. Generalmente, el crédito por los salarios de licencia por \nenfermedad y familiar calificados promulgado conforme a la \nFamilies First Coronavirus Response Act (FFCRA) (Ley de Familias \nPrimero en Respuesta al Coronavirus o FFCRA, por sus siglas en \ninglés), y enmendado y extendido por la Covid-related Tax Relief Act \nof 2020 (Ley de Alivio Tributario relacionado con el COVID de 2020), \nes por la licencia tomada después del 31 de marzo de 2020 y antes \ndel 1 de abril de 2021 y el crédito por los salarios de licencia por \nenfermedad y familiar calificados conforme a las secciones 3131, \n3132 y 3133 del Código de Impuestos Internos, según promulgado \nconforme a la American Rescue Plan Act of 2021 (Ley del Plan de \nRescate Estadounidense de 2021 o la Ley ARP, por sus siglas en \ninglés), por la licencia tomada después del 31 de marzo de 2021 y \nantes del 1 de octubre de 2021, han vencido. Sin embargo, \nempleadores que pagan salarios por enfermedad y familiar \ncalificados en 2024 por la licencia tomada después del 31 de marzo \nde 2020 y antes del 1 de octubre de 2021 reúnen los requisitos para \nreclamar un crédito por los salarios de licencia por enfermedad y \nfamiliar calificados en 2024. A partir de los períodos tributarios que \ncomienzan después del 31 de diciembre de 2023, las líneas \nutilizadas para reclamar el crédito por los salarios de licencia por \nenfermedad y familiar calificados fueron eliminadas del Formulario \n941 porque sería extremadamente raro que un empleador pague \nsalarios en 2024 de licencia por enfermedad y familiar calificada \ntomada después del 31 de marzo de 2020 y antes del 1 de octubre \nde 2021. En cambio, si reúne los requisitos para reclamar el crédito \npor los salarios de licencia por enfermedad y familiar calificados \nporque usted pagó salarios en 2024 por un período de licencia \naplicable anterior, presente el Formulario 941-X después de \npresentar el Formulario 941 para reclamar el crédito por los salarios \nde licencia por enfermedad y familiar calificados pagados en 2024. \nEl presentar un Formulario 941-X antes de presentar el Formulario \n941 para el trimestre puede resultar en errores o demoras en la \ntramitación de su Formulario 941-X.\nTambién continuará usando el Formulario 941-X para hacer \ncorrecciones al crédito por los salarios de licencia por enfermedad y \nfamiliar calificados para trimestres anteriores si el plazo de \nprescripción aún está abierto. Las correcciones a las cantidades \ndeclaradas en las líneas 5a(i), 5a(ii), 11b, 13c, 19 y 20 del \nFormulario 941 por el crédito por los salarios de licencia por \nenfermedad y familiar calificados por la licencia tomada después del \n31 de marzo de 2020 y antes del 1 de abril de 2021 se declaran en \nlas líneas 9, 10, 17, 25, 28 y 29 del Formulario 941-X, \nrespectivamente. Las correcciones a las cantidades declaradas en \nlas líneas 11d, 13e, 23, 24, 25, 26, 27 y 28 del Formulario 941 por \nel crédito por los salarios de licencia por enfermedad y familiar \ncalificados por la licencia tomada después del 31 de marzo de 2021 \ny antes del 1 de octubre de 2021 se declaran en las líneas 18b, \n26b, 35, 36, 37, 38, 39 y 40 del Formulario 941-X, respectivamente.\nFormulario 941-SS descontinuado después de 2023. El \nFormulario 941-SS, Employer’s QUARTERLY Federal Tax \nReturn—American Samoa, Guam, the Commonwealth of the \nNorthern Mariana Islands, and the U.S. Virgin Islands (Declaración \ndel Impuesto Federal TRIMESTRAL del Empleador Samoa \nEstadounidense, Guam, la Mancomunidad de las Islas Marianas del \nNorte y las Islas Vírgenes Estadounidenses), se descontinuó \ndespués del cuarto trimestre de 2023. En su lugar, los empleadores \nen estos territorios de los Estados Unidos presentan el Formulario \n941 o, si prefiere su formulario e instrucciones en español, usted \npuede presentar el nuevo Formulario 941 (sp). El Formulario 941-X \naún se utiliza para corregir un Formulario 941-SS presentado para el \ncuarto trimestre de 2023 y trimestres anteriores si el plazo de \nprescripción aún está abierto.\nFormulario 941-PR descontinuado después de 2023. El \nFormulario 941-PR, Planilla para la Declaración Federal \nTRIMESTRAL del Patrono, se descontinuó después del cuarto \ntrimestre de 2023. En su lugar, los empleadores en los territorios de \nlos Estados Unidos presentan el Formulario 941 o, si prefiere el \nformulario y sus instrucciones en español, pueden presentar el \nnuevo Formulario 941 (sp). Si está corrigiendo un Formulario \n941-PR presentado en el cuarto trimestre de 2023 o un trimestre \nanterior, debe de presentar el Formulario 941-X (PR). Sin embargo, \nutilizará el Formulario 941-X o Formulario 941-X (sp) para corregir \nun Formulario 941 o Formulario 941 (sp), respectivamente, \npresentado para el primer trimestre de 2024 o trimestres \nposteriores.\nPresentación electrónica del Formulario 941-X. A partir de \nalgún momento de 2024, el IRS espera hacer disponible la \npresentación electrónica del Formulario 941-X como parte de la \nModernized e-File (MeF) (Presentación Electrónica Modernizada o \nMeF, por sus siglas en inglés). Monitoree IRS.gov para obtener más \ninformación sobre la disponibilidad.\nRecordatorios\nSi una línea en el Formulario 941-X no le corresponde a \nusted, déjela en blanco. Si está corrigiendo un trimestre que \ncomenzó antes del 1 de abril de 2021, tiene que dejar en \nblanco las líneas 18b, 18c, 18d, 26b, 26c, 35, 36, 37, 38, 39 y 40. \nSi está corrigiendo un trimestre que comenzó antes del 1 de julio de \n2021, tiene que dejar en blanco la línea 31b. Si está corrigiendo un \ntrimestre que comenzó después del 31 de diciembre de 2021, tiene \nque dejar en blanco las líneas 18a, 26a, 30, 31a y 31b.\nCrédito tributario sobre la nómina de pequeños negocios cali-\nficados por aumentar las actividades investigativas. Para los \naños tributarios que comienzan antes del 1 de enero de 2023, un \npequeño negocio calificado puede optar por reclamar hasta \n$250,000 de su crédito por aumentar las actividades investigativas \ncomo un crédito sobre la nómina. La Inflation Reduction Act of 2022 \n(Ley de Reducción de la Inflación de 2022 o IRA, por sus siglas en \ninglés) aumenta la cantidad de la elección a $500,000 para los años \ntributarios que comienzan después del 31 de diciembre de 2022. La \nelección del crédito tributario sobre la nómina tiene que hacerse en \no antes de la fecha de vencimiento de la declaración del impuestos \noriginalmente presentada (incluyendo prórrogas). La porción del \ncrédito usada contra los impuestos sobre la nómina se permite en el \nprimer trimestre natural que comienza después de la fecha en que el \npequeño negocio calificado presentó su declaración de impuestos \nsobre los ingresos. La elección y la determinación de la cantidad del \ncrédito que se utilizará contra los impuestos sobre la nómina del \nempleador se hacen en el Formulario 6765, Credit for Increasing \nResearch Activities (Crédito por aumentar las actividades \ninvestigativas). La cantidad del Formulario 6765 tiene que \nCONSEJO\n2\nInst. para el Formulario 941-X (sp) (4-2024)\n", "declararse en el Formulario 8974, Qualified Small Business Payroll \nTax Credit for Increasing Research Activities (Crédito contributivo \nsobre la nómina de pequeños negocios calificados por aumentar las \nactividades investigativas).\nPara los trimestres que comienzan antes del 1 de enero de 2023, \nel crédito tributario sobre la nómina sólo se puede usar contra la \nparte correspondiente al empleador del impuesto del Seguro Social \npara el trimestre y cualquier crédito restante se transfiere al próximo \ntrimestre. A partir del primer trimestre de 2023, el crédito tributario \nsobre la nómina se utiliza primero para reducir la parte \ncorrespondiente al empleador del impuesto del Seguro Social hasta \n$250,000 por trimestre y cualquier crédito restante reduce la parte \ncorrespondiente al empleador del impuesto del Medicare para el \ntrimestre. Cualquier crédito restante, después de reducir la parte \ncorrespondiente al empleador del impuesto del Seguro Social y la \nparte correspondiente al empleador del impuesto del Medicare, se \ntransfiere al próximo trimestre. El Formulario 8974 se utiliza para \ndeterminar la cantidad del crédito que se puede utilizar en el \ntrimestre actual. Las correcciones a este crédito se hacen en la línea \n16 del Formulario 941-X. Si hace una corrección en la línea 16 del \nFormulario 941-X, tiene que adjuntar un Formulario 8974 corregido. \nPara más información, vea las Instrucciones para el Formulario 8974 \ny acceda a IRS.gov/ResearchPayrollTC.\nEl crédito de retención de empleados relacionado con el CO-\nVID-19 ha vencido. El crédito de retención de empleados \npromulgado por la Coronavirus Aid, Relief, and Economic Security \n(CARES) Act (Ley de Asistencia, Alivio y Seguridad Económica \nDebido al Coronavirus o CARES, por sus siglas en inglés) y \nenmendado y extendido por la Taxpayer Certainty and Disaster Tax \nRelief Act of 2020 (Ley de Alivio Tributario en Casos de Desastre y \nCerteza para los Contribuyentes de 2020) se limitó a los salarios \ncalificados pagados después del 12 de marzo de 2020 y antes del 1 \nde julio de 2021. El crédito de retención de empleados conforme a \nla sección 3134 del Código de Impuestos Internos, según \npromulgado por la Ley ARP y enmendado por la Infrastructure \nInvestment and Jobs Act (Ley de Empleos e Inversión en \nInfraestructura) se limitó a los salarios calificados pagados después \ndel 30 de junio de 2021 y antes del 1 de octubre de 2021, a menos \nque el empleador fuera un startup (negocio emergente) en \nrecuperación. Un empleador que era un startup (negocio \nemergente) en recuperación también podía reclamar el crédito de \nretención de empleados por los salarios calificados pagados \ndespués del 30 de septiembre de 2021 y antes del 1 de enero de \n2022. Para más información sobre el crédito de retención de \nempleados, incluyendo las fechas para las cuales el crédito puede \nser reclamado, acceda a IRS.gov/ERC y pulse sobre Español.\nLas correcciones a las cantidades declaradas en las líneas 11c, \n13d, 21 y 22 del Formulario 941 para el crédito de retención de \nempleados se declaran en las líneas 18a, 26a, 30 y 31a del \nFormulario 941-X, respectivamente, si el plazo de prescripción aún \nesta abierto. Sin embargo, cómo calcula el crédito de retención de \nempleados por los salarios calificados pagados después del 12 de \nmarzo de 2020 y antes del 1 de julio de 2021 es diferente de cómo \ncalcula el crédito por los salarios calificados pagados después del \n30 de junio de 2021 y antes del 1 de enero de 2022. Además, para \nlas correcciones por los salarios calificados pagados después del \n30 de junio de 2021, es posible que tenga que completar la línea \n31b para comunicarnos si reúne los requisitos para el crédito de \nretención de empleados únicamente porque su negocio es un \nstartup (negocio emergente) en recuperación.\nCrédito para pagos de asistencia para primas de COBRA se li-\nmita a períodos de cobertura que comienzan en o después del \n1 de abril de 2021 hasta períodos de cobertura que comienzan \nen o antes del 30 de septiembre de 2021. La sección 9501 de la \nLey ARP provee asistencia para las primas de COBRA en forma de \nuna reducción total de las primas que de otro modo tendrían que \npagar ciertos individuos y sus familias que eligen la continuación de \nla cobertura de COBRA debido a una pérdida de cobertura como \nresultado de una reducción de horas o una terminación involuntaria \ndel empleo (individuos con derecho a asistencia). Esta asistencia \npara las primas de COBRA estuvo disponible para los períodos de \ncobertura que comenzaron en o después del 1 de abril de 2021 \nhasta los períodos de cobertura que comenzaron en o antes del 30 \nde septiembre de 2021. Un beneficiario de la prima tenía derecho al \ncrédito de asistencia para las primas de COBRA en el momento en \nque un individuo que reúne los requisitos opta por la cobertura. Por \nlo tanto, excepto en raras circunstancias, debido a los requisitos de \nnotificación y el período de elección de COBRA (por lo general, los \nempleadores tienen 60 días para dar aviso, y los individuos que \nreúnen los requisitos para la asistencia tienen 60 días para optar por \nla cobertura), el primer trimestre de 2022 fue el último trimestre en \nque los empleadores pudieron haber reunido los requisitos para \nreclamar el crédito de asistencia para las primas de COBRA en el \nFormulario 941. Los empleadores que reúnen los requisitos para \nreclamar el crédito de asistencia para las primas de COBRA \ndespués del 31 de marzo de 2022 tienen que presentar el \nFormulario 941-X para reclamar el crédito.\nPara más información sobre los pagos de asistencia para las \nprimas de COBRA y el crédito, vea el Notice 2021-31 (Aviso \n2021-31) que se encuentra en la página 1173 del Internal Revenue \nBulletin 2021-23 (Boletín de Impuestos Internos 2021-23), \ndisponible en IRS.gov/irb/2021-23_IRB#NOT-2021-31, y el Notice \n2021-46 (Aviso 2021-46) que se encuentra en la página 303 del \nInternal Revenue Bulletin 2021-33 (Boletín de Impuestos Internos \n2021-33), disponible en IRS.gov/irb/2021-33_IRB#NOT-2021-46.\nLas correcciones a las cantidades declaradas en las líneas 11e, \n11f y 13f del Formulario 941 para el crédito de asistencia para las \nprimas de COBRA se declaran en las líneas 18c, 18d y 26c del \nFormulario 941-X, respectivamente.\nSi reclamó el crédito por los salarios de licencia por \nenfermedad y familiar calificados por la licencia tomada \ndespués del 31 de marzo de 2020 y antes del 1 de abril de \n2021 y hace cualquier corrección en el Formulario 941‐X a las \ncantidades usadas para calcular este crédito, tendrá que recalcular \nla cantidad de este crédito usando la Hoja de Trabajo 1. También \nusará esta hoja de trabajo para calcular este crédito si lo está \nreclamando por primera vez en el Formulario 941-X. Si reclamó el \ncrédito por los salarios de licencia por enfermedad y familiar \ncalificados por la licencia tomada después del 31 de marzo de 2021 \ny antes del 1 de octubre de 2021 y hace cualquier corrección en el \nFormulario 941-X a las cantidades usadas para calcular este \ncrédito, tendrá que recalcular la cantidad de este crédito usando la \nHoja de Trabajo 3. También usará esta hoja de trabajo para calcular \neste crédito si lo está reclamando por primera vez en el Formulario \n941-X. Si reclamó el crédito de retención de empleados por los \nsalarios pagados después del 12 de marzo de 2020 y antes del 1 de \njulio de 2021 y hace cualquier corrección en el Formulario 941-X a \nlas cantidades usadas para calcular este crédito, tendrá que \nrecalcular la cantidad de este crédito usando la Hoja de Trabajo 2. \nTambién usará esta hoja de trabajo para calcular este crédito si lo \nestá reclamando por primera vez en el Formulario 941-X. Si reclamó \nel crédito de retención de empleados por los salarios pagados \ndespués del 30 de junio de 2021 y antes del 1 de enero de 2022 y \nhace cualquier corrección en el Formulario 941-X a las cantidades \nusadas para calcular este crédito, tendrá que recalcular la cantidad \nde este crédito usando la Hoja de Trabajo 4. También usará esta \nhoja de trabajo para calcular este crédito si lo está reclamando por \nprimera vez en el Formulario 941-X. Si reclamó el crédito de \nasistencia para las primas de COBRA y hace alguna corrección en \nel Formulario 941-X a las cantidades usadas para calcular este \ncrédito, tendrá que recalcular la cantidad de este crédito usando la \nHoja de Trabajo 5. También usará esta hoja de trabajo para calcular \neste crédito si lo está reclamando por primera vez en el Formulario \n941-X.\nFormulario 941-X se presenta para corregir el Formulario 941 \no el Formulario 941-SS. A menos que se indique lo contrario, las \nreferencias al Formulario 941 en el Formulario 941-X y en estas \ninstrucciones también se aplican al Formulario 941-SS presentado \npara trimestres que comienzan antes del 1 de enero de 2024.\nCrédito tributario sobre la nómina para ciertas organizaciones \nexentas de impuestos afectadas por desastres calificados. La \nsección 303(d) de la Ley de Alivio Tributario en Casos de Desastre y \nCerteza para los Contribuyentes de 2020 permite un crédito sobre la \nPRECAUCION\n´\n!\nInst. para el Formulario 941-X (sp) (4-2024)\n3\n", "nómina para ciertas organizaciones exentas de impuestos \nafectadas por ciertos desastres calificados no relacionados con el \nCOVID-19. Este crédito se reclama en el Formulario 5884-D, \nEmployee Retention Credit for Certain Tax-Exempt Organizations \nAffected by Qualified Disasters (Crédito de retención de empleados \npara ciertas organizaciones exentas de impuestos afectadas por \nciertos desastres calificados). El Formulario 5884-D se presenta \ndespués de que se haya presentado el Formulario 941 \ncorrespondiente al trimestre para el cual se reclama el crédito. Si es \naplicable al trimestre que está corrigiendo, anotará el crédito \nreclamado en el Formulario 5884-D en la Hoja de Trabajo 1 para \ncalcular su crédito por los salarios de licencia por enfermedad y \nfamiliar calificados por la licencia tomada antes del 1 de abril de \n2021 o en la Hoja de Trabajo 2 para calcular el crédito de retención \nde empleados por los salarios pagados después del 12 de marzo de \n2020 y antes del 1 de julio de 2021. Para más información sobre \neste crédito, acceda a IRS.gov/Form5884D.\nAutorización del empleado para apoyar una reclamación de \nreembolso. El Revenue Procedure 2017-28 (Procedimiento \nAdministrativo Tributario 2017-28) que se encuentra en la página \n1061 del Internal Revenue Bulletin 2017-14 (Boletín de Impuestos \nInternos 2017-14), disponible en IRS.gov/irb/\n2017-14_IRB#RP-2017-28, proporciona orientación a los \nempleadores sobre los requisitos a seguir para la utilización de \nautorizaciones de los empleados para apoyar el derecho a reclamar \nun reembolso del impuesto del Seguro Social y del impuesto del \nMedicare recaudados en exceso. El procedimiento administrativo \ntributario aclara los requisitos básicos tanto para una solicitud de \nautorización del empleado como para la autorización del empleado; \ny permite que una autorización se solicite, se proporcione y se \nretenga en un formato electrónico como forma alternativa a un \nformato en papel. El procedimiento administrativo tributario también \ncontiene orientación sobre cuándo un empleador puede reclamar un \nreembolso de sólo la parte correspondiente al empleador del \nimpuesto del Seguro Social y del impuesto del Medicare \nrecaudados en exceso. El procedimiento administrativo tributario \nrequiere que cualquier solicitud para autorización incluya una \nnotificación sobre el Impuesto Adicional del Medicare indicando que \ncualquier reclamación en nombre del empleado no incluirá una \nreclamación por el Impuesto Adicional del Medicare pagada en \nexceso.\nCorrección de la retención del impuesto federal sobre los in-\ngresos. Por lo general, usted puede corregir errores en la retención \ndel impuesto federal sobre los ingresos sólo si descubrió los errores \nen el mismo año natural en que pagó los salarios. Además, en el \ncaso de una recaudación en exceso, puede corregir la retención del \nimpuesto federal sobre los ingresos sólo si también recompensó o \nreembolsó a los empleados en el mismo año.\nPara años anteriores, usted solamente puede corregir errores \nadministrativos a la retención del impuesto federal sobre los \ningresos (es decir, errores en los cuales la cantidad declarada en la \nlínea 3 del Formulario 941 no es la cantidad que realmente fue \nretenida del salario del empleado) y errores por los cuales las tasas \nconforme a sección 3509 se aplican. Vea el apartado 13 de la \nPublicación 15, Guía Tributaria para Empleadores, para más \ninformación sobre las correcciones durante el año natural y sobre \nlos errores administrativos. Vea el apartado 2 de la Publicación 15 \npara más información sobre la sección 3509. Si se aplican las tasas \nconforme a la sección 3509, vea las instrucciones para las líneas 19 \na 22, más adelante.\nSolamente los errores de transposición o matemáticos que \ninvolucran la declaración incorrecta de la cantidad que \nrealmente fue retenida son errores administrativos.\nNo puede presentar el Formulario 941-X para corregir la \nretención del impuesto federal sobre los ingresos para años \nanteriores por errores no administrativos. En otras palabras, no \npuede corregir la cantidad del impuesto federal sobre los ingresos \nque realmente fue retenida de un empleado en un año anterior si \ndescubre que no retuvo la cantidad correcta. Por ejemplo, no puede \ncorregir la retención del impuesto federal sobre los ingresos de un \naño anterior porque utilizó la tabla de retención del impuesto federal \nPRECAUCION\n´\n!\nsobre los ingresos incorrecta o no trató un pago correctamente \ncomo tributable o no tributable. Similarmente, si pagó impuestos \nfederales sobre los ingresos en un año anterior en nombre de su \nempleado en lugar de deducirlo del pago del empleado (lo cual dio \ncomo resultado salarios adicionales sujetos al impuesto), y en un \naño subsiguiente determina que incorrectamente calculó la cantidad \ndel impuesto, no puede corregir la retención del impuesto federal \nsobre los ingresos. No obstante, aún tiene que hacer las \ncorrecciones necesarias a la cantidad de salarios que declaró en el \nFormulario 941 y el Formulario W-2, Wage and Tax Statement \n(Comprobante de salarios y retención de impuestos), para un año \nanterior presentando el Formulario 941-X y el Formulario W-2c, \nCorrected Wage and Tax Statement (Comprobante de salarios y \nretención de impuestos corregido), respectivamente. Declarará los \nsalarios correctos en la línea 6 de la columna 1 del Formulario \n941-X.\nLa cantidad de hecho retenida se refleja en la información \nde nómina o en el Formulario W-2, el cual puede ser \nutilizado por el empleado para reclamar un crédito por la \nretención para propósitos de la declaración de impuestos sobre los \ningresos individual.\nCorrección de la retención del Impuesto Adicional del Medica\nre y los salarios y propinas sujetos a la retención del Impues-\nto Adicional del Medicare. Los salarios y propinas sujetos a la \nretención del Impuesto Adicional del Medicare se declaran en la \nlínea 5d del Formulario 941. Ciertos errores descubiertos en un \nFormulario 941 presentado previamente se corrigen en la línea 13 \ndel Formulario 941-X. Sin embargo, no puede presentar un \nFormulario 941-X para corregir la cantidad incorrecta del Impuesto \nAdicional del Medicare que realmente retuvo de un empleado en un \naño anterior, incluyendo cualquier cantidad que pagó en nombre de \nsu empleado en lugar de deducirla del pago del empleado (lo cual \ndio como resultados salarios adicionales sujetos a impuestos). Vea \nlas instrucciones para la línea 13, más adelante, para más \ninformación sobre las clases de errores que se pueden corregir y \ncómo la corrección se declara en el Formulario 941-X. Para más \ninformación sobre la retención del Impuesto Adicional del Medicare, \nvea las Instrucciones para el Formulario 941 o acceda a IRS.gov/\nADMTfaqs.\nEs posible que tenga que adjuntar el Anexo R (Formulario \n941) a su Formulario 941-X. Si a usted se le requirió presentar el \nAnexo R (Formulario 941), Allocation Schedule for Aggregate Form \n941 Filers (Registro de asignación para los declarantes de \nFormularios 941 agregados) cuando presentó su Formulario 941, \ntiene que completar el Anexo R (Formulario 941) al corregir un \nFormulario 941 agregado. El Anexo R (Formulario 941) se completa \nsólo para esos clientes y usuarios que tienen correcciones \ndeclaradas en el Formulario 941-X. El Anexo R (Formulario 941) se \npresenta como un adjunto al Formulario 941-X.\nLos agentes aprobados conforme a la sección 3504 y las \nCertified Professional Employer Organizations (Organizaciones de \nempleadores profesionales certificadas o CPEO, por sus siglas en \ninglés) tienen que completar y presentar el Anexo R (Formulario \n941) cuando presenten un Formulario 941 agregado. Los \nFormularios 941 agregados son presentados por agentes \naprobados por el IRS conforme a la sección 3504. Para solicitar la \naprobación para actuar como un agente para un empleador, el \nagente presenta el Formulario 2678 ante el IRS. Las CPEO \naprobadas por el IRS conforme a la sección 7705 pueden presentar \nFormularios 941 agregados. Para ser una CPEO, la organización \ntiene que solicitar a través del IRS Online Registration System \n(Sistema de registro en línea del IRS) accediendo a IRS.gov/CPEO. \nLas CPEO presentan el Formulario 8973, Certified Professional \nEmployer Organization/Customer Reporting Agreement \n(Organización de empleador profesional certificada/Acuerdo de \npresentación del cliente) para notificar al IRS que comenzaron o \nterminaron un contrato de servicio con un cliente.\nOtros terceros pagadores que presentan los Formularios 941 \nagregados, tales como las organizaciones de empleadores \nprofesionales (PEO, por sus siglas en inglés) no certificadas, tienen \nque completar y presentar el Anexo R (Formulario 941) si tienen \nCONSEJO\n4\nInst. para el Formulario 941-X (sp) (4-2024)\n", "clientes que están reclamando el crédito tributario sobre la nómina \nde pequeños negocios calificados por aumentar las actividades \ninvestigativas, el crédito por los salarios de licencia por enfermedad \ny familiar calificados, el crédito de retención de empleados y/o el \ncrédito de asistencia para las primas de COBRA. Si usted es un \ntercero pagador que no presentó el Anexo R (Formulario 941) con \nsu Formulario 941 porque no cumplió con estos requisitos, pero \nahora está presentando el Formulario 941-X para declarar estos \ncréditos para sus clientes, entonces ahora tiene que presentar el \nAnexo R (Formulario 941) y adjuntarlo al Formulario 941-X.\nVea la revisión de marzo de 2022 de las Instrucciones para el \nFormulario 941 para información sobre cuándo un tercero pagador \nse trata como la persona a quien se le tienen que pagar las primas \nde asistencia de COBRA.\nInstrucciones Generales:\nInformación para Entender el \nFormulario 941-X\n¿Cuál Es el Propósito del Formulario \n941-X?\nLas referencias a la retención de impuestos federales sobre \nlos ingresos no se aplican a los empleadores en la Samoa \nEstadounidense, Guam, la Mancomunidad de las Islas \nMarianas del Norte (CNMI), las Islas Vírgenes de los Estado Unidos \n(USVI) y Puerto Rico, a menos que tengan empleados que estén \nsujetos a retención del impuesto sobre los ingresos de los Estados \nUnidos.\nUse el Formulario 941-X para corregir errores en un Formulario \n941 que presentó previamente. Use el Formulario 941-X para \ncorregir:\n• Salarios, propinas y otra remuneración;\n• Impuesto federal sobre los ingresos retenidos de salarios, \npropinas y otra remuneración;\n• Salarios sujetos a los impuestos del Seguro Social;\n• Propinas sujetas a los impuestos del Seguro Social;\n• Salarios y propinas sujetos a los impuestos del Medicare;\n• Salarios y propinas sujetos a la retención del Impuesto Adicional \ndel Medicare;\n• Crédito tributario sobre la nómina de pequeños negocios \ncalificados por aumentar las actividades investigativas;\n• Cantidades declaradas en el Formulario 941 por los salarios de \nlicencia por enfermedad y familiar calificados por la licencia tomada \ndespués del 31 de marzo de 2020 y antes del 1 de abril de 2021, \nincluyendo ajustes a las líneas 5a(i), 5a(ii), 11b, 13c, 19 y 20 del \nFormulario 941;\n• Cantidades declaradas en el Formulario 941 por el crédito por los \nsalarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de \noctubre 2021, incluyendo los ajustes a las líneas 11d, 13e, 23, 24, \n25, 26, 27 y 28 del Formulario 941;\n• Cantidades declaradas por el crédito de retención de empleados \nen el Formulario 941, incluyendo los ajustes en las líneas 11c, 13d, \n21 y 22 del Formulario 941; y\n• Cantidades declaradas en el Formulario 941 por el crédito de \nasistencia para las primas de COBRA por los períodos de cobertura \nque comienzan en o después del 1 de abril de 2021 hasta los \nperíodos de cobertura que comienzan en o antes del 30 de \nseptiembre de 2021, incluyendo los ajustes a las líneas 11e, 11f y \n13f del Formulario 941.\nUse el Formulario 843, Claim for Refund and Request for \nAbatement (Reclamación para reembolso y solicitud para la \nreducción de impuestos) para solicitar un reembolso o reducción en \nlos intereses o multas que le han sido impuestas. No solicite un \nreembolso ni la reducción de multas o intereses en el Formulario \n941 o el Formulario 941-X.\nPRECAUCION\n´\n!\nLos términos “corregir” y “correcciones” se usan en el \nFormulario 941-X y en estas instrucciones para incluir los \najustes libres de intereses conforme a las secciones 6205 y \n6413 y las reclamaciones de reembolso y de reducción de \nimpuestos conforme a las secciones 6402, 6404 y 6414. Vea la \nRevenue Ruling 2009-39 (Resolución Administrativa Tributaria \n2009-39) para ejemplos de cómo se aplican las reglas de ajustes \nlibres de intereses y de la reclamación de reembolso en 10 \nsituaciones diferentes. Puede encontrar la Revenue Ruling 2009-39 \n(Resolución Administrativa Tributaria 2009-39) que se encuentra en \nla página 951 del Internal Revenue Bulletin 2009-52 (Boletín de \nImpuestos Internos 2009-52), disponible en IRS.gov/irb/\n2009-52_IRB#RR-2009-39.\nCuando descubra un error en un Formulario 941 que presentó \nanteriormente, usted tiene que:\n• Corregir el error utilizando el Formulario 941-X;\n• Presentar un Formulario 941-X por separado por cada Formulario \n941 que está corrigiendo; y\n• Por lo general, presentar el Formulario 941-X por separado. No \npresente el Formulario 941-X junto con el Formulario 941. Sin \nembargo, si no presentó anteriormente el Formulario 941 debido a \nque trató (clasificó) incorrectamente a sus empleados como \ntrabajadores que no son empleados (nonemployees), usted puede \ntener que presentar el Formulario 941-X junto con el Formulario 941. \nVea las instrucciones para la línea 42, más adelante.\nSi no presentó un Formulario 941 para uno o más trimestres, no \nuse el Formulario 941-X. En su lugar, presente el Formulario 941 por \ncada uno de esos trimestres. Vea también ¿Cuándo Debe Presentar \nel Formulario 941-X?, más adelante. Sin embargo, si no presentó el \n(los) Formulario(s) 941 debido a que trató (clasificó) \nincorrectamente a empleados como si fueran contratistas \nindependientes o trabajadores que no son empleados \n(nonemployees) y ahora los reclasifica como empleados, vea las \ninstrucciones para la línea 42, más adelante.\nA menos que se especifique lo contrario en estas \ninstrucciones, un crédito tributario sobre la nómina \ndeclarado de menos debe tratarse como una cantidad de \nimpuesto declarada en exceso. Un crédito tributario sobre la nómina \ndeclarado en exceso debe tratarse como una cantidad de impuesto \ndeclarada de menos. Para más información, incluyendo el proceso \nque tiene que seleccionar en las líneas 1 y 2, vea Corrección de un \ncrédito tributario sobre la nómina, más adelante.\nDeclare la corrección de las cantidades de impuestos \ndeclaradas de menos y las cantidades de impuestos declaradas en \nexceso correspondientes al mismo período tributario en un solo \nFormulario 941-X, a menos que esté solicitando un reembolso o una \nreducción. Si solicita un reembolso o una reducción y está \ncorrigiendo las cantidades de impuestos declaradas de menos y las \ndeclaradas en exceso, presente un Formulario 941-X que corrige \nsólo las cantidades de impuestos declaradas de menos y un \nsegundo Formulario 941-X que corrige las cantidades de impuestos \ndeclaradas en exceso.\nUsted usará el proceso de ajuste si declaró impuestos sobre la \nnómina insuficientes (de menos) y está haciendo un pago, o si \ndeclaró en exceso dichos impuestos y estará aplicando el crédito al \nperíodo del Formulario 941 durante el cual presenta el Formulario \n941-X. Sin embargo, vea la Precaución bajo ¿Existe una Fecha de \nVencimiento para Presentar el Formulario 941-X?, más \nadelante, si está corrigiendo cantidades de impuestos declaradas \nen exceso durante los últimos 90 días del plazo de prescripción. \nUsará el proceso de reclamación si declaró impuestos sobre la \nnómina en exceso y está solicitando el reembolso o la reducción de \nla cantidad de impuestos declarada en exceso. Vea la tabla en la \npágina 6 del Formulario 941-X para obtener información que le \nayudará a determinar si debe utilizar el proceso de ajuste o el \nproceso de reclamación. Asegúrese de proveer una explicación \ndetallada en la línea 43 para cada corrección que usted indique en \nel Formulario 941-X.\nContinúe declarando los ajustes del trimestre actual por \nfracciones de centavos, paga por enfermedad efectuada por un \nCONSEJO\nCONSEJO\nInst. para el Formulario 941-X (sp) (4-2024)\n5\n", "tercero, propinas y seguro de vida colectivo a término en las líneas 7 \na 9 del Formulario 941.\nUsted tiene requisitos adicionales con los que tiene que cumplir \ncuando presenta el Formulario 941-X, tal como la certificación de \nque ha presentado (o presentará) todos los Formularios W-2 y \nFormularios W-2c con la Administración del Seguro Social (SSA, por \nsus siglas en inglés). Para las correcciones de cantidades \ndeclaradas en exceso del impuesto federal sobre los ingresos, del \nimpuesto del Seguro Social, del impuesto del Medicare o del \nImpuesto Adicional del Medicare, tiene que hacer toda certificación \nque le corresponda a su caso.\nNo use el Formulario 941-X para corregir el Formulario \nCT-1, 943, 944 o 945. En su lugar, use la versión “X” que le \ncorresponda a cada formulario que está corrigiendo \n(Formulario CT-1 X, 943-X, 944-X o 945-X).\n¿Dónde Puede Obtener Ayuda?\nPara trimestres que comienzan después del 31 de \ndiciembre de 2023, la Publicación 15 será utilizada por \ntodos los empleadores, incluyendo los empleadores en los \nterritorios de los Estado Unidos. La Publicación 80, Federal Tax \nGuide for Employers in the U.S. Virgin Islands, Guam, American \nSamoa, and the Commonwealth of the Northern Mariana Islands \n(Guía tributaria federal para empleadores en las Islas Vírgenes \nEstadounidenses, Guam, la Samoa Estadounidense y la \nMancomunidad de las Islas Marianas del Norte) está \ndescontinuada, pero es posible que aún tenga que hacer referencia \na la Publicación 80 que era aplicable para el año tributario que está \ncorrigiendo.\nPara obtener ayuda para la presentación del Formulario 941-X o \npara obtener respuestas a sus preguntas sobre los impuestos \nfederales sobre la nómina y las correcciones relacionadas con los \nimpuestos, puede:\n• Acceder a IRS.gov/EmploymentTaxes y a IRS.gov/\nCorrectingEmploymentTaxes y pulsar sobre Español;\n• Ver la Publicación 15 para correcciones en el Formulario 941 o la \nPublicación 80 para correcciones en el Formulario 941-SS; o\n• Llamar gratis a la IRS Business and Specialty Tax Line (Línea \npara asuntos relacionados con los impuestos de los negocios y los \nimpuestos especiales del IRS) al 800-829-4933 (800-829-4059 si es \nusuario de equipo TDD/TTY para personas sordas, con dificultades \nauditivas o con impedimento de habla), de lunes a viernes, de 7:00 \na.m. a 7:00 p.m., horario local (Alaska y Hawaii siguen el horario del \nPacífico; los empleadores en Puerto Rico reciben servicio de 8:00 \na.m. a 8:00 p.m. horario local); o llame al 267-941-1000 si está fuera \nde los Estados Unidos (llamada con cargos), de lunes a viernes de \n6:00 a.m. a 11:00 p.m. hora del Este.\nVea también ¿Cómo Puede Obtener Formularios, Instrucciones y \nPublicaciones del IRS?, más adelante.\n¿Cuándo Debe Presentar el \nFormulario 941-X?\nPresente el Formulario 941-X cuando descubra un error en un \nFormulario 941 que presentó previamente.\nSin embargo, si los únicos errores del Formulario 941 están \nrelacionados con el número de empleados que recibieron salarios \n(línea 1 del Formulario 941) o las obligaciones tributarias federales \ndeclaradas en la Parte 2 del Formulario 941 o en el Anexo B \n(Formulario 941), Registro de la Obligación Tributaria para los \nDepositantes de Itinerario Bisemanal, no presente el Formulario \n941-X. Para más información sobre la corrección de las \nobligaciones tributarias federales declaradas en la Parte 2 del \nFormulario 941 o en el Anexo B (Formulario 941), vea las \nInstrucciones para el Anexo B (Formulario 941).\nFechas de vencimiento. La fecha de vencimiento para presentar \nel Formulario 941-X depende de cuándo se descubrió el error y si se \ndeclararon los impuestos de menos o en exceso. Si declaró \nimpuestos de menos, vea Impuesto declarado de menos, más \nPRECAUCION\n´\n!\nCONSEJO\nadelante. Para las cantidades de impuestos declaradas en exceso, \npuede optar por hacer un ajuste libre de intereses o por presentar \nuna reclamación de reembolso o de reducción de impuestos. Si está \ncorrigiendo cantidades de impuestos declaradas en exceso, vea \nImpuesto declarado en exceso —Proceso de ajuste o Impuesto \ndeclarado en exceso —Proceso de reclamación, más adelante.\nSi la fecha de vencimiento es un sábado, domingo o día de fiesta \noficial, puede presentar el Formulario 941-X el próximo día \nlaborable. Si recibimos el Formulario 941-X después de la fecha de \nvencimiento, se tratará dicho formulario como si hubiera sido \npresentado a tiempo si el sobre que contiene el Formulario 941-X \nestá debidamente rotulado, tiene suficiente franqueo y el matasellos \ndel Servicio Postal de los Estados Unidos está fechado en, o antes \nde, la fecha de vencimiento, o se envió por medio de un servicio de \nentrega privado (private delivery service o PDS, por sus siglas en \ninglés) aprobado por el IRS a más tardar en la fecha de vencimiento. \nSi no sigue estas pautas, consideramos que el Formulario 941-X fue \npresentado en la fecha en que realmente se recibió. Vea la \nPublicación 15 para más información sobre los días de fiesta \noficiales. Para más información sobre los PDS, vea ¿Adónde \nDeberá Enviar el Formulario 941-X?, más adelante.\nImpuesto declarado de menos. Si está corrigiendo impuestos \ndeclarados de menos, tiene que presentar el Formulario 941-X a \nmás tardar en la fecha de vencimiento de la declaración para el \nperíodo de la declaración en el que descubrió el error y pagar la \ncantidad que adeuda para el momento en que presente. Si hace \nesto, por lo general, asegurará que su corrección sea libre de \nintereses y que no esté sujeto a multas por no pagar (conocido en \ninglés como failure-to-pay o FTP, por sus siglas en inglés) o no \ndepositar (conocido en inglés como failure-to-deposit o FTD, por \nsus siglas en inglés). Vea ¿Y las Multas e Intereses?, más adelante. \nPara más detalles sobre cómo efectuar un pago, vea las \ninstrucciones para la línea 27, más adelante.\nSi presenta el Formulario 941-X fuera de plazo (después de la \nfecha de vencimiento para la declaración que corresponde al \nperíodo tributario durante el cual usted descubrió el error), tiene que \nadjuntar un Anexo B (Formulario 941) enmendado al Formulario \n941-X. De lo contrario, el IRS puede imponerle una multa FTD \n“promediada”. Vea Multa FTD “promediada” en apartado 11 de la \nPublicación 15 para más información sobre multas FTD \n“promediadas”. El impuesto total declarado en la línea Obligación \ntotal para el trimestre del Anexo B (Formulario 941) tiene que ser \nigual a la cantidad total de impuestos (línea 12 del Formulario 941 \ncombinada con cualquier corrección anotada en la línea 23 del \nFormulario 941-X) para el trimestre, menos toda reducción y \ntasación tributaria libre de intereses que ha sido determinada \npreviamente.\nSi descubre el error en...\nEl Formulario 941-X vence el...\n1. enero, febrero, marzo\n 30 de abril\n2. abril, mayo, junio\n 31 de julio\n3. julio, agosto, septiembre\n 31 de octubre \n4. octubre, noviembre, diciembre\n 31 de enero \nLas fechas indicadas en esta tabla corresponden sólo a las correcciones \nhechas debido a cantidades declaradas de menos. Si la fecha de \nvencimiento es un sábado, domingo o día de fiesta oficial, puede presentar \nel Formulario 941-X el próximo día laborable.\nEjemplo: Usted adeuda impuestos. El 5 de julio de 2024 \ndescubre que declaró $10,000 de menos por concepto de salarios \nsujetos a los impuestos del Seguro Social y del Medicare en su \nFormulario 941 del primer trimestre de 2024. Presente el Formulario \n941-X y pague la cantidad que adeuda para el 31 de octubre de \n2024, porque descubrió el error en el tercer trimestre de 2024 y el 31 \nde octubre de 2024 es la fecha de vencimiento para ese trimestre. \nSi presenta el Formulario 941-X antes del 31 de octubre de 2024, \npague la cantidad que adeuda para el momento en que presente \ndicho formulario.\n6\nInst. para el Formulario 941-X (sp) (4-2024)\n", "La fecha de vencimiento para presentar la declaración \najustada se determina por la clase de la declaración \n(Formulario 941 o 944) que se está corrigiendo, sin tener en \ncuenta sus requisitos actuales de presentación. Por lo tanto, si \nactualmente está presentando el Formulario 941 y está corrigiendo \nun Formulario 944 previamente presentado, tiene que presentar el \nFormulario 944-X antes del 31 de enero del año siguiente al año en \nque descubre el error.\nImpuesto declarado en exceso —Proceso de ajuste. Si declaró \nimpuestos en exceso en el Formulario 941 y opta por aplicar el \ncrédito al Formulario 941 o 944, presente una declaración ajustada \nen el Formulario 941-X poco después de descubrir el error pero más \nde 90 días antes de que venza el plazo de prescripción para \ncréditos o reembolsos del Formulario 941. Vea ¿Existe una Fecha \nde Vencimiento para Presentar el Formulario 941-X?, más adelante.\nImpuesto declarado en exceso —Proceso de reclamación. Si \ndeclaró impuestos en exceso en el Formulario 941, puede optar por \npresentar una reclamación de reembolso o reducción de impuesto \nen el Formulario 941-X en cualquier momento antes de que venza el \nplazo de prescripción para el crédito o reembolso del Formulario \n941. Si también necesita corregir cantidad alguna de impuestos \ndeclarada de menos, tiene que presentar otro Formulario 941-X \ndonde declara sólo las correcciones hechas por cantidades \ndeclaradas de menos. Vea ¿Existe una Fecha de Vencimiento para \nPresentar el Formulario 941-X? a continuación.\nUsted no puede presentar una reclamación de reembolso \npara corregir el impuesto federal sobre los ingresos o el \nImpuesto Adicional del Medicare que realmente fue retenido \nde los empleados.\n¿Existe una Fecha de Vencimiento \npara Presentar el Formulario\n941-X?\nPor lo general, puede corregir los impuestos declarados en exceso \nen un Formulario 941 que presentó anteriormente si presenta el \nFormulario 941-X dentro de un plazo de 3 años a partir de la fecha \nen que presentó el Formulario 941 o 2 años a partir de la fecha en \nque pagó el impuesto declarado en el Formulario 941, lo que ocurra \nmás tarde. Puede corregir los impuestos declarados de menos en \nun Formulario 941 presentado anteriormente si presenta el \nFormulario 941-X dentro de 3 años a partir de la fecha en que se \npresentó el Formulario 941. A cada uno de estos plazos se le llama \nplazo de prescripción. Para propósitos del plazo de prescripción, los \nFormularios 941 para el año natural se consideran presentados el \n15 de abril del próximo año natural si se presentan antes de esa \nfecha.\nEjemplo. Usted presentó el Formulario 941 del cuarto trimestre \nde 2023 el 25 de enero de 2024 y los pagos fueron hechos a tiempo. \nEl IRS tramita su declaración como si hubiera sido presentada el 15 \nde abril de 2024. El 29 de enero de 2027, usted descubre que \ndeclaró $350 en exceso por concepto de salarios sujetos a los \nimpuestos del Seguro Social y del Medicare en ese formulario. Para \ncorregir el error, tiene que presentar el Formulario 941-X para el 15 \nde abril de 2027, fecha en que finaliza el plazo de prescripción para \nel Formulario 941 y usar el proceso de reclamación.\nSi presenta el Formulario 941-X para corregir cantidades de \nimpuestos declaradas en exceso en los últimos 90 días del \nplazo de prescripción, tiene que usar el proceso de \nreclamación. No puede usar el proceso de ajuste. Si también corrige \ncantidades de impuestos declaradas de menos, tiene que presentar \notro Formulario 941-X para corregir las cantidades de impuestos \ndeclaradas de menos usando el proceso de ajuste y pagar todo \nimpuesto adeudado.\nCONSEJO\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\n¿Adónde Deberá Enviar el Formulario \n941-X?\nLe recomendamos que presente el Formulario 941-X \nelectrónicamente una vez que esa opción esté disponible. Hasta \nque la presentación electrónica esté disponible o si prefiere enviar \npor correo un Formulario 941-X en papel, envíe su Formulario 941-X \ncompletado a la dirección que se le indica a continuación:\nSI su ubicación es en...\nENTONCES use esta dirección...\nConnecticut, Delaware, District of \nColumbia, Florida, Georgia, Illinois, \nIndiana, Kentucky, Maine, Maryland, \nMassachusetts, Michigan, New \nHampshire, New Jersey, New York, \nNorth Carolina, Ohio, Pennsylvania, \nRhode Island, South Carolina, \nTennessee, Vermont, Virginia, West \nVirginia, Wisconsin\nDepartment of the Treasury\nInternal Revenue Service\nCincinnati, OH 45999-0005\nAlabama, Alaska, Arizona, Arkansas, \nCalifornia, Colorado, Hawaii, Idaho, \nIowa, Kansas, Louisiana, Minnesota, \nMississippi, Missouri, Montana, \nNebraska, Nevada, New Mexico, North \nDakota, Oklahoma, Oregon, South \nDakota, Texas, Utah, Washington, \nWyoming\nDepartment of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0005\nSi la ubicación legal de su residencia o \nlugar principal de negocio no es en \nningún estado\nInternal Revenue Service\nP\n.O. Box 409101\nOgden, UT 84409\nDirección especial para presentar \npor parte de organizaciones exentas; \nentidades gubernamentales federales, \nestatales y locales; y entidades \ngubernamentales de tribus indígenas \nestadounidenses, sin tener en cuenta \nsu ubicación\nDepartment of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0005\nLos servicios de entrega privados (PDS) no pueden entregar \ncorrespondencia a los apartados postales. Tiene que usar el U.S. \nPostal Service (Servicio Postal de los EE. UU.) si envía \ncorrespondencia a una dirección que contiene un apartado postal. \nAcceda a IRS.gov/PDS para un listado actualizado de los PDS. Si \npresenta el Formulario 941-X usando un PDS, envíelo a la siguiente \ndirección:\nOgden - Internal Revenue Submission Processing Center\n1973 Rulon White Blvd.\nOgden, UT 84201\nUtilice esta dirección aun si su negocio esta ubicado en un estado \nque presenta en Cincinnati.\n¿Cómo se Debe Completar el \nFormulario 941-X?\nUse un Formulario 941-X por Separado para \nCada Trimestre que Corrija\nUse un Formulario 941-X por separado para cada Formulario 941 \nque corrija. Por ejemplo, si encontró errores en sus Formularios 941 \ndel tercer y del cuarto trimestre de 2023, presente un Formulario \n941-X para corregir el Formulario 941 del tercer trimestre de 2023 y \npresente un segundo Formulario 941-X para corregir el Formulario \n941 del cuarto trimestre de 2023.\nNúmero de Identificación del Empleador (EIN), \nNombre y Dirección\nAnote su número de identificación del empleador (EIN, por sus \nsiglas en inglés), nombre y dirección en los espacios provistos. \nInst. para el Formulario 941-X (sp) (4-2024)\n7\n", "También anote su nombre y su EIN en la parte superior de las \npáginas 2, 3, 4 y 5, y en todo documento adjunto. Si su dirección ha \ncambiado desde que presentó el Formulario 941, anote la \ninformación corregida y el IRS actualizará su dirección en sus \nregistros. Asegúrese de escribir su nombre, EIN, “Formulario \n941-X”, el trimestre natural que está corrigiendo (por ejemplo, “2do \nTrimestre”) y el año natural del trimestre que está corrigiendo en la \nparte superior de todo documento adjunto.\nDeclaración que Está Corrigiendo\nEn el encasillado en la parte superior de la página 1, marque la \nclase de declaración (Formulario 941 o Formulario 941-SS) que está \ncorrigiendo. Marque el recuadro correspondiente para indicar el \ntrimestre que está corrigiendo. Anote el año natural que le \ncorresponde al Formulario 941 que está corrigiendo. Anote el \ntrimestre y el año natural en las páginas 2, 3, 4 y 5.\nAnote la Fecha en que Descubrió los Errores\nUsted tiene que anotar la fecha en que descubrió los errores. Usted \ndescubre un error en el momento en que tenga suficiente \ninformación para poder corregirlo. Si está declarando varios errores \nque descubrió en momentos distintos, anote la fecha más temprana \nen que los descubrió. Declare en la línea 43 las fechas \nsubsiguientes y los errores correspondientes.\n¿Tiene que Hacer una Anotación en Cada \nLínea?\nTiene que proveer toda la información solicitada en la parte superior \nde la página 1 del Formulario 941-X. Tiene que marcar un recuadro \n(pero no los dos) en la Parte 1. En la Parte 2, tiene que marcar el \nrecuadro en la línea 3 y todos los recuadros que correspondan en \nlas líneas 4 y 5. En la Parte 3, si no le corresponde alguna línea, \ndéjela en blanco. Complete las Partes 4 y 5 tal como se le indica.\n¿Cómo Debe Declarar una Cantidad Negativa?\nEl Formulario 941-X usa números negativos para indicar las \nreducciones en impuestos (créditos) y números positivos para \nindicar impuestos adicionales (cantidades que usted adeuda).\nAl declarar una cantidad negativa en las columnas 3 y 4, use un \nsigno de menos en vez de usar paréntesis. Por ejemplo, anote \n“-10.59” en vez de “(10.59)”. Sin embargo, si está completando la \ndeclaración en su computadora y el programa para computadoras \n(software) sólo le permite usar paréntesis para declarar cantidades \nnegativas, puede usarlos.\n¿Cómo se Deben Hacer Anotaciones en el \nFormulario 941-X?\nUsted puede ayudar al IRS a tramitar el Formulario 941-X con mayor \ndiligencia y exactitud si sigue las siguientes pautas:\n• Escriba a máquina o en letra de molde.\n• Use la fuente Courier (si es posible) para toda anotación hecha a \nmáquina o por computadora.\n• Omita los signos de dólar. Puede usar comas y decimales, si así \nlo prefiere. Anote las cantidades en dólares a la izquierda del punto \ndecimal que aparece impreso y la cantidad de centavos a la \nderecha de dicho punto.\n• Siempre anote la cantidad de centavos, aun si es cero. No \nredondee las cifras (cantidades) a dólares enteros.\n• Complete las cinco páginas y firme el Formulario 941-X en la \npágina 5.\n• Engrape las páginas en conjunto en la esquina superior \nizquierda.\n¿Y las Multas e Intereses?\nPor lo general, la corrección que hace a una cantidad de impuesto \ndeclarada de menos no estará sujeta a una multa FTP, una multa \nFTD o intereses si usted:\n• Presenta a tiempo (para la fecha de vencimiento del Formulario \n941 del trimestre en que descubrió el error),\n• Paga la cantidad indicada en la línea 27 en el momento en que \npresenta el Formulario 941-X,\n• Anota la fecha en que descubrió el error y\n• Explica en detalle las razones y los hechos en que se basa para \nhacer la corrección.\nNinguna corrección cumplirá con los requisitos del trato libre de \nintereses si alguno de los siguientes le corresponde:\n• Las cantidades declaradas de menos están relacionadas con un \nasunto que surgió durante una revisión de un período anterior.\n• Usted a sabiendas declaró de menos su obligación tributaria \nsobre la nómina.\n• Recibió una notificación y exigencia de pago.\n• Recibió un aviso de determinación conforme a la sección 7436.\nSi recibe una notificación sobre una multa después de presentar \nesta declaración, responda a la notificación con una explicación y \ndeterminaremos si cumple los requisitos de lo que se consideran \ncausas razonables. No adjunte dicha explicación cuando presente \nsu declaración.\nReseña del Proceso\nPara corregir un Formulario 941 que presentó anteriormente, use el \nFormulario 941-X para presentar una declaración del impuesto \nsobre la nómina ajustada o para presentar una reclamación de \nreembolso o reducción. El proceso de ajuste y el proceso de \nreclamación se describen a continuación.\nSi declaró impuesto de menos. Si declaró impuesto de menos \nen un Formulario 941 que presentó anteriormente, marque el \nrecuadro en la línea 1 y pague toda cantidad adicional que adeuda \npara el momento en que presente el Formulario 941-X. Para más \ndetalles sobre cómo efectuar un pago, vea las instrucciones para la \nlínea 27, más adelante.\nEjemplo: Usted declaró impuestos sobre la nómina de \nmenos. El 5 de julio de 2024, descubre un error que da como \nresultado en impuestos adicionales en su Formulario 941 del tercer \ntrimestre de 2023. Presente el Formulario 941-X para el 31 de \noctubre de 2024 y pague la cantidad que adeuda para el momento \nen que presente. Vea ¿Cuándo Debe Presentar el Formulario \n941-X?, anteriormente. No adjunte el Formulario 941-X a su \nFormulario 941 del tercer trimestre de 2024.\nSi declaró impuesto en exceso. Si declaró impuestos en \nexceso en un Formulario 941 que presentó anteriormente, elija una \nde las siguientes opciones:\n• Usar el proceso de ajuste. Marque el recuadro en la línea 1 para \nque se le aplique todo crédito (cantidad negativa) de la línea 27 al \nFormulario 941 para el trimestre en que presenta el Formulario \n941-X.\n• Usar el proceso de reclamación. Marque el recuadro en la línea 2 \npara presentar una reclamación en el Formulario 941-X solicitando \nel reembolso o la reducción de la cantidad indicada en la línea 27.\nPara asegurar que el IRS tenga el tiempo suficiente para \ntramitar un crédito por un ajuste de impuesto hecho por \ndeclarar en exceso en el trimestre en el cual presenta el \nFormulario 941-X, se le recomienda presentar en los 2 primeros \nmeses del trimestre un Formulario 941-X que corrija la cantidad de \nimpuesto declarada en exceso. Por ejemplo, si descubre una \ncantidad declarada en exceso en marzo, junio, septiembre o \ndiciembre, quizás quiera presentar el Formulario 941-X en los 2 \nprimeros meses del siguiente trimestre. No obstante, tienen que \nquedar 90 días en el plazo de prescripción cuando presente el \nFormulario 941-X. Vea la Precaución bajo ¿Existe una Fecha de \nVencimiento para Presentar el Formulario 941-X?, \nanteriormente. Esto deberá asegurar que el IRS tenga suficiente \ntiempo para tramitar el Formulario 941-X de manera que el crédito \nsea registrado antes de que usted presente el Formulario 941 a fin \nde evitar que el IRS le envíe erróneamente una notificación de saldo \nadeudado. Vea el ejemplo a continuación.\nEjemplo: Usted quiere que se le aplique el impuesto \npagado en exceso como crédito en el Formulario 941. El 16 de \nseptiembre de 2024, descubre que declaró impuestos en exceso en \nsu Formulario 941 del cuarto trimestre de 2023 y quiere optar por el \nCONSEJO\n8\nInst. para el Formulario 941-X (sp) (4-2024)\n", "proceso de ajuste. Para permitir que el IRS tenga el tiempo \nsuficiente para tramitar el crédito, presente el Formulario 941-X el 7 \nde octubre de 2024 y tome el crédito en su Formulario 941 para el \ncuarto trimestre de 2024.\nSi en la actualidad presenta el Formulario 944 y está \nhaciendo una corrección a un Formulario 941 presentado \nanteriormente que se reclamará como un crédito en el \nFormulario 944, presente el Formulario 941-X antes de diciembre en \ncualquier año antes del vencimiento del plazo de prescripción para \nel Formulario 941 presentado anteriormente. En el año de \nvencimiento del plazo de prescripción para el Formulario 941 \npresentado anteriormente, presente el Formulario 941-X por lo \nmenos 90 días antes de que venza el plazo de prescripción.\nInstrucciones Específicas:\nParte 1: Escoja SÓLO un Proceso\nDebido a que el Formulario 941-X puede ser usado para presentar \nuna declaración ajustada del impuesto sobre la nómina o para \npresentar una reclamación de reembolso o reducción de impuestos \nsobre la nómina, usted tiene que marcar uno de los recuadros en la \nlínea 1 o en la línea 2. No marque ambos recuadros.\nCorrección de un crédito tributario sobre la nómina. Para las \nlíneas 1 y 2, si usted declaró de menos un crédito tributario sobre la \nnómina, trátelo como si hubiese declarado una cantidad de \nimpuesto en exceso. Si declaró en exceso un crédito tributario sobre \nla nómina, trátelo como si hubiese declarado una cantidad de \nimpuesto de menos. Si está presentando el Formulario 941-X para \nsólo ajustar un crédito tributario sobre la nómina y no está \ncorrigiendo ningún impuesto declarado en exceso en las líneas 6 a \n13 del Formulario 941-X, omita las líneas 4 y 5.\n1. Declaración del Impuesto sobre la Nómina \nAjustada\nMarque el recuadro en la línea 1 si está corrigiendo cantidades de \nimpuestos declaradas de menos o cantidades declaradas en \nexceso y le gustaría usar el proceso de ajuste para corregir los \nerrores.\nSi corrige ambas cantidades (las cantidades de impuestos \ndeclaradas de menos y las cantidades de impuestos declaradas en \nexceso) en este formulario, tiene que marcar este recuadro. Si \nmarca este recuadro, toda cantidad negativa indicada en la línea 27 \nse aplicará como crédito (depósito de impuestos) en su Formulario \n941 o Formulario 944 para el período en el cual usted está \npresentando este formulario. Vea Ejemplo: Usted quiere que se le \naplique el impuesto pagado en exceso como crédito en el \nFormulario 941, anteriormente.\nSi adeuda impuestos. Pague la cantidad indicada en la línea 27 \npara el momento en que presente el Formulario 941-X. Por lo \ngeneral, no se le cobrarán intereses si presenta a tiempo, paga a \ntiempo, anota la fecha en que descubrió los errores y explica la \ncorrección en la línea 43.\nSi tiene un crédito. Usted declaró impuestos sobre la nómina en \nexceso (tiene una cantidad negativa en la línea 27) y quiere que el \nIRS le aplique el crédito en el Formulario 941 o en el Formulario 944 \npara el período durante el cual usted presentó el Formulario 941-X. \nEl IRS le aplicará el crédito en el primer día del período del \nFormulario 941 o del Formulario 944 en el que presentó el \nFormulario 941-X. Sin embargo, el crédito que indica en la línea 27 \ndel Formulario 941-X quizás no esté completamente disponible en \nsu Formulario 941 o Formulario 944 si el IRS lo corrige durante la \ntramitación o usted adeuda otros impuestos, multas o intereses. El \nIRS le notificará si su crédito reclamado cambia o si la cantidad \ndisponible por concepto de crédito en el Formulario 941 o \nFormulario 944 fue reducida debido a impuestos, multas o intereses \nno pagados.\nCONSEJO\nNo marque el recuadro en la línea 1 si está corrigiendo \ncantidades de impuestos declaradas en exceso y el plazo \nde prescripción para el crédito o reembolso del Formulario \n941 vencerá dentro de 90 días de la fecha en que presente el \nFormulario 941-X. Vea ¿Existe una Fecha de Vencimiento para \nPresentar el Formulario 941-X?, anteriormente.\n2. Reclamación\nMarque el recuadro en la línea 2 para usar el proceso de \nreclamación si corrige sólo cantidades de impuestos declaradas \nen exceso y está reclamando un reembolso o una reducción de la \ncantidad negativa (crédito) indicada en la línea 27. No marque este \nrecuadro si corrige cualquier cantidad de impuesto declarada de \nmenos en este formulario.\nTiene que marcar el recuadro en la línea 2 si tiene un crédito \n(una cantidad negativa en la línea 27) y el plazo de prescripción \npara hacer una reclamación de crédito o reembolso para el \nFormulario 941 vencerá dentro de 90 días de la fecha en que \npresente el Formulario 941-X. Vea ¿Existe una Fecha de \nVencimiento para Presentar el Formulario 941-X?, anteriormente.\nEl IRS normalmente tramita las reclamaciones poco después de \nque sean presentadas. El IRS le notificará si su reclamación es \ndenegada, aceptada tal como se presentó o se escoge para ser \nrevisada. Vea la Publicación 556, Examination of Returns, Appeal \nRights, and Claims for Refund (Revisión de declaraciones, derechos \nde apelación y reclamaciones de reembolso) para obtener más \ninformación sobre este tema.\nA menos que el IRS corrija el Formulario 941-X durante la \ntramitación de dicho formulario o usted adeude otros impuestos, \nmultas o intereses, el IRS le reembolsará la cantidad indicada en la \nlínea 27, más todos los intereses que le correspondan.\nUsted no puede presentar una reclamación de reembolso \npara corregir el impuesto federal sobre los ingresos o el \nImpuesto Adicional del Medicare que realmente fue retenido \nde los empleados.\nParte 2: Complete las Certificaciones\nTiene que completar todas las certificaciones que le correspondan \nmarcando los recuadros apropiados. Si todas sus correcciones \nestán relacionadas con cantidades de impuestos declaradas de \nmenos, complete sólo la línea 3; omita las líneas 4 y 5 y siga a la \nParte 3. Si sus correcciones se relacionan con las cantidades de \nimpuestos declaradas en exceso, aparte de las correcciones \nrelacionadas con los créditos tributarios sobre la nómina declarados \nde menos, usted tiene el deber de asegurar que se protejan los \nderechos de sus empleados de recuperar los impuestos del Seguro \nSocial y del Medicare pagados en exceso que usted retuvo. Las \ncertificaciones en las líneas 4 y 5 están dirigidas a los requisitos \npara:\n• Pagarles o reintegrarles a sus empleados la recaudación en \nexceso de la parte correspondiente al empleado de los impuestos \ndel Seguro Social y del Medicare u\n• Obtener las autorizaciones de sus empleados para que usted \npresente una reclamación en nombre de ellos. Vea el Revenue \nProcedure 2017-28 (Procedimiento Administrativo Tributario \n2017-28) para orientación sobre los requisitos a seguir tanto para \nuna solicitud de autorización del empleado como para la \nautorización del empleado.\n3. Presentación de los Formularios W-2 o \nFormularios W-2c\nMarque el recuadro en la línea 3 para certificar que presentó o \npresentará los Formularios W-2 o Formularios W-2c ante la SSA, tal \ncomo se requiera, que indiquen las cantidades correctas de salarios \ne impuestos de sus empleados. Vea las Instrucciones Generales \npara los Formularios W-2 y W-3 para obtener información detallada \nsobre los requisitos de presentación. A menos que se indique lo \ncontrario, las referencias al Formulario W-2 a lo largo de estas \ninstrucciones incluyen los Formularios W-2AS, W-2CM, W-2GU, \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nInst. para el Formulario 941-X (sp) (4-2024)\n9\n", "W-2VI y 499R-2/W-2PR; las referencias al Formulario W-2c incluyen \nel Formulario 499R-2c/W-2cPR; las referencias al Formulario W-3 \nincluyen el Formulario W-3SS y el Formulario W-3 (PR); y las \nreferencias al Formulario W-3c incluyen el Formulario W-3C (PR).\nTiene que marcar el recuadro en la línea 3 para certificar que ha \npresentado los Formularios W-2 o los Formularios W-2c aun si sus \ncorrecciones en el Formulario 941-X no cambian las cantidades \nindicadas en dichos formularios. Por ejemplo, si su única corrección \nal Formulario 941 tiene que ver con ajustes de impuestos \ndeclarados incorrectamente, que no afectan las cantidades \ndeclaradas en los Formularios W-2 de sus empleados (vea las \ninstrucciones para la línea 15, más adelante), marque el recuadro \nen la línea 3 para certificar que ya ha presentado todos los \nFormularios W-2 y Formularios W-2c requeridos ante la SSA. En \nesta situación, usted está certificando que no necesita presentar el \nFormulario W-2c porque usted ya presentó un Formulario W-2 \ncorrecto.\n4. Certificación de los Ajustes Hechos por \nDeclarar en Exceso\nSi declaró el impuesto federal sobre los ingresos, el impuesto del \nSeguro Social, el impuesto del Medicare o el Impuesto Adicional del \nMedicare en exceso y marcó el recuadro en la línea 1, marque el \nrecuadro correspondiente en la línea 4. Quizás necesite marcar más \nde un recuadro. Si obtuvo declaraciones por escrito de algunos \nempleados pero no pudo encontrar empleados u obtener las \ndeclaraciones por escrito de los empleados restantes, marque todos \nlos recuadros que le correspondan. Provea un resumen en la línea \n43 de la cantidad de las correcciones para los empleados que le \ndieron declaraciones por escrito y para los empleados que no lo \nhicieron.\n4a. Marque el recuadro en la línea 4a si la cantidad que declaró en \nexceso incluye la parte correspondiente al empleado afectado de \nlos impuestos recaudados en exceso. Está certificando que le \ndevolvió o le reembolsó la parte correspondiente al empleado de los \nimpuestos del año actual y de años anteriores y que recibió \ndeclaraciones por escrito de los empleados que indican que ellos no \nhan recibido, ni recibirán, un reembolso o crédito por los impuestos \ncorrespondientes a los años anteriores. Está certificando que usted \najustó el Impuesto Adicional del Medicare retenido de los \nempleados en el año natural en curso solamente. No envíe estas \ndeclaraciones al IRS. Consérvelas en sus archivos. Por lo general, \ntodos los registros relacionados con los impuestos sobre la nómina \nse tienen que conservar al menos 4 años. Los registros \nrelacionados con los salarios de licencia por enfermedad y los \nsalarios de licencia familiar calificados por la licencia tomada \ndespués del 31 de marzo de 2021 y antes del 1 de octubre de 2021, \ny los registros relacionados con los salarios calificados por el crédito \nde retención de empleados pagados después del 30 de junio de \n2021, se tienen que conservar al menos 6 años. Las copias tienen \nque ser presentadas ante el IRS si se solicitan.\n4b. Marque el recuadro en la línea 4b para certificar que su \ncantidad declarada en exceso es sólo por la parte correspondiente \nal empleador de los impuestos por aquellos empleados a quienes \nno pudo encontrar o por aquéllos que no le dieron a usted una \ndeclaración descrita en la línea 4a.\n4c. Marque el recuadro en la línea 4c para certificar que la cantidad \ndeclarada en exceso es sólo por el impuesto federal sobre el \ningreso, el impuesto del Seguro Social, el impuesto del Medicare o \nel Impuesto Adicional del Medicare que no le retuvo a sus \nempleados.\n5. Certificación de las Reclamaciones\nSi está presentando una reclamación por reembolso o reducción del \nimpuesto federal sobre el ingreso, el impuesto del Seguro Social, el \nimpuesto del Medicare o el Impuesto Adicional del Medicare \ndeclarados en exceso y marcó el recuadro en la línea 2, marque el \nrecuadro correspondiente en la línea 5. Quizás necesite marcar más \nde un recuadro. Si obtuvo declaraciones o autorizaciones por escrito \nde algunos empleados pero no pudo encontrar a empleados u \nobtener las declaraciones por escrito o autorizaciones de los \nempleados restantes, marque todos los recuadros que \ncorrespondan. Provea un resumen en la línea 43 de la cantidad de \nlas correcciones para los empleados que le dieron las declaraciones \npor escrito o autorizaciones y para los empleados que no lo \nhicieron.\nUsted no puede presentar una reclamación de reembolso \npara corregir la cantidad incorrecta del impuesto federal \nsobre el ingreso o del Impuesto Adicional del Medicare que \nen realidad fue retenida de los empleados en un año anterior. Si \nsolicita una autorización para presentar una reclamación por el \nimpuesto del Seguro Social o del impuesto del Medicare, tiene que \ninformarle a sus empleados que no puede reclamar un reembolso \nde ningún Impuesto Adicional del Medicare en nombre de ellos. Vea \nel Revenue Procedure 2017-28 (Procedimiento Administrativo \nTributario 2017-28) para un ejemplo del lenguaje a utilizar en su \nsolicitud.\n5a. Marque el recuadro en la línea 5a si sus impuestos declarados \nen exceso incluyen la parte correspondiente a cada empleado \nafectado de los impuestos del Seguro Social y del Medicare. Usted \ncertifica que le devolvió o le reembolsó a los empleados la parte que \nles corresponde de los impuestos del Seguro Social y del Medicare. \nPara reembolsos de los impuestos del Seguro Social y del Medicare \ndeclarados en exceso de los empleados en años anteriores, usted \ncertifica que recibió declaraciones por escrito de dichos empleados \nque indican que ellos no han recibido, ni recibirán, un reembolso o \ncrédito por los impuestos correspondientes a los años anteriores. \nNo envíe estas declaraciones al IRS. Consérvelas en sus archivos. \nPor lo general, todos los registros relacionados con los impuestos \nsobre la nómina se tienen que conservar al menos 4 años. Los \nregistros relacionados con los salarios de licencia por enfermedad y \nlos salarios de licencia familiar calificados por la licencia tomada \ndespués del 31 de marzo de 2021 y antes del 1 de octubre de 2021, \ny los registros relacionados con los salarios calificados por el crédito \nde retención de empleados pagados después del 30 de junio de \n2021, se tienen que conservar al menos 6 años. Las copias tienen \nque ser presentadas ante el IRS si se solicitan.\n5b. Marque el recuadro en la línea 5b si sus impuestos declarados \nen exceso incluyen la parte correspondiente a cada empleado \nafectado de los impuestos del Seguro Social y del Medicare y usted \naún no le ha devuelto o reembolsado la parte correspondiente al \nempleado de dichos impuestos. Usted certifica que ha recibido la \nautorización de cada empleado afectado para presentar una \nreclamación de reembolso por la parte que le corresponde al \nempleado de dichos impuestos y recibió declaraciones por escrito \nde esos empleados que indican que no han recibido, ni recibirán, un \nreembolso o crédito por los impuestos correspondientes a los años \nanteriores.\nLa autorización del empleado tiene que:\n• Incluir el nombre, la dirección y el número de Seguro Social (o \nnúmero de identificación truncado del contribuyente, cuando \ncorresponda) del empleado;\n• Incluir el nombre, la dirección y el número de identificación del \nempleador;\n• Incluir el (los) período(s) tributario(s), el tipo de impuesto y la \ncantidad del impuesto por el cual se da la autorización;\n• Afirmativamente declarar que el empleado autoriza al empleador \na reclamar un reembolso por el pago en exceso de la parte \ncorrespondiente al empleado del impuesto;\n• Para las cantidades recaudadas en un año anterior, incluir la \ndeclaración por escrito del empleado que certifica que el empleado \nno ha hecho una reclamación previa (o que la reclamación fue \ndenegada), y no reclamará, un reembolso o crédito por la \nrecaudación en exceso;\n• Identificar la base de la reclamación; y\n• Estar fechada e incluir la firma del empleado bajo pena de \nperjurio. La declaración de pena de perjurio tiene que estar ubicada \ninmediatamente por encima de la firma requerida.\nNo envíe estas declaraciones por escrito y autorizaciones al IRS. \nConsérvelas en sus archivos. Por lo general, todos los registros \nrelacionados con los impuestos sobre la nómina se tienen que \nPRECAUCION\n´\n!\n10\nInst. para el Formulario 941-X (sp) (4-2024)\n", "conservar al menos 4 años. Los registros relacionados con los \nsalarios de licencia por enfermedad y los salarios de licencia familiar \ncalificados por la licencia tomada después del 31 de marzo de 2021 \ny antes del 1 de octubre de 2021, y los registros relacionados con \nlos salarios calificados por el crédito de retención de empleados \npagados después del 30 de junio de 2021, se tienen que conservar \nal menos 6 años. Las copias tienen que ser presentadas ante el IRS \nsi se solicitan.\nEn ciertas situaciones, quizás no le haya pagado (devuelto) o \nreembolsado dichos impuestos a sus empleados o no haya \nobtenido sus autorizaciones antes de presentar una reclamación, \ncomo en casos en que el plazo de prescripción sobre un crédito o \nreembolso está a punto de vencer. En dichas situaciones, presente \nel Formulario 941-X, pero no marque un recuadro en la línea 5. En la \nlínea 43, declare que no les ha pagado (devuelto) ni reembolsado a \nlos empleados ni ha obtenido sus autorizaciones en el momento en \nque usted presenta la reclamación. Sin embargo, tiene que pagarle \no reembolsarle a sus empleados y certificar dicha acción antes de \nque el IRS le pueda conceder la reclamación.\n5c. Marque el recuadro en la línea 5c para certificar que sus \nimpuestos declarados en exceso son sólo por la parte \ncorrespondiente al empleador de los impuestos del Seguro Social y \ndel Medicare. Esto corresponde cuando los empleados afectados \nno le concedieron autorización para presentar una reclamación de \nreembolso por la parte que le corresponde al empleado de los \nimpuestos del Seguro Social y del Medicare, no pudo encontrar a \nesos empleados o dichos empleados no le dieron (o no pudieron \ndarle) una declaración descrita en la línea 5b.\n5d. Marque el recuadro en la línea 5d para certificar que su \ncantidad declarada en exceso es sólo por el impuesto federal sobre \nel ingreso, el impuesto del Seguro Social, el impuesto del Medicare \no el Impuesto Adicional del Medicare que no le retuvo a sus \nempleados.\nParte 3: Anote las Correcciones para \neste Trimestre\nLos empleadores en Samoa Estadounidense, Guam, la \nCNMI, las USVI y Puerto Rico pueden omitir las líneas 6 y 7, \na menos que tengan empleados que estén sujetos a la \nretención del impuesto sobre la nómina de los Estados Unidos.\n¿Qué Cantidades Debe Declarar en la Parte 3?\nIndique en las columnas 1 y 2 para cada línea que está corrigiendo \nde las líneas 6 a 13 las cantidades para todos sus empleados, no \nsólo para aquellos empleados cuyas cantidades está corrigiendo.\nSi la corrección que declara en la columna 4 incluye cantidades \ndeclaradas de menos y cantidades declaradas en exceso (vea las \ninstrucciones para la línea 41, más adelante), provea detalles para \ncada error en la línea 43.\nDebido a que circunstancias especiales les corresponden a las \nlíneas 14 a 22, 25 a 26c, 28 a 32 y 35 a 40, lea las instrucciones \npara cada línea con sumo cuidado antes de anotar cantidades en \nlas columnas.\nSi no le corresponde alguna línea, déjela en blanco.\nSi previamente ajustó o enmendó el Formulario 941 por \nmedio del Formulario 941-X o debido a un cambio como \nresultado de una revisión hecha por el IRS, indique \ncantidades en la columna 2 que incluyan esas correcciones \ndeclaradas previamente.\n6. Salarios, Propinas y Otras Remuneraciones\nSi está corrigiendo salarios, propinas y otras remuneraciones que \nusted declaró en la línea 2 del Formulario 941, anote el total de la \ncantidad corregida para todos sus empleados en la columna 1. En \nla columna 2, anote la cantidad que declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \nCONSEJO\nPRECAUCION\n´\n!\ndiferencia entre las columnas 1 y 2. Esta línea no se aplica al \nFormulario 941-SS.\nSi usted o el IRS previamente corrigió la cantidad declarada en la \nlínea 2 del Formulario 941, anote en la columna 2 la cantidad \ndespués de cualquier corrección previa.\n Línea 6 (columna 1)\n− Línea 6 (columna 2)\n Línea 6 (columna 3)\nSi la cantidad en la columna 2 es mayor que la \ncantidad de la columna 1, use un signo de menos \nen la columna 3.\nEjemplo: Aumento de salarios, propinas y otras \nremuneraciones. Usted declaró $9,000 por concepto del total de \nsalarios, propinas y otras compensaciones en la línea 2 de su \nFormulario 941 para el primer trimestre de 2024. En mayo de 2024, \ndescubrió que había pasado por alto $1,000 en propinas para uno \nde sus empleados. Para corregir el error, calcule la diferencia en el \nFormulario 941-X como se muestra.\nColumna 1 (cantidad corregida)\n10,000.00\nColumna 2 (línea 2 del Formulario 941)\n− 9,000.00\nColumna 3 (diferencia)\n1,000.00\nEjemplo: Disminución de salarios, propinas y otras \nremuneraciones. Usted declaró $9,000 por concepto de salarios, \npropinas y otras remuneraciones en la línea 2 de su Formulario 941 \npara el primer trimestre de 2024. En mayo de 2024 se da cuenta \nque incluyó $2,000 en salarios para uno de sus empleados dos \nveces. Para corregir el error, calcule la diferencia en el Formulario \n941-X como se indica a continuación:\nColumna 1 (cantidad corregida)\n7,000.00\nColumna 2 (línea 2 del Formulario 941)\n− 9,000.00\nColumna 3 (diferencia)\n -2,000.00\nEjemplo: Aumento de asignación de automóviles; salarios, \npropinas y otras remuneraciones. Usted pagó a unos de sus \nempleados una asignación mensual de $500 para automóviles de \noctubre a diciembre de 2023 y no trató los pagos como ingreso \ntributable. En febrero de 2024, se da cuenta que los pagos eran \nsalarios porque no fueron reembolsos de gastos de negocios \ndeducibles que fueron justificados y pagados conforme a un plan \ncon rendición de cuentas. El error se corrige al tratar la asignación \nde automóviles como salarios sujetos a los impuestos sobre el \ningreso, impuestos del Seguro Social e impuestos del Medicare. \nDeclare los salarios adicionales de $1,500 en las líneas 6, 8, 12 y, si \naplica, 13 del Formulario 941-X.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\nLa cantidad trimestral en la línea 6 de la columna 1 debe \nutilizarse para calcular la cantidad anual a declarar en sus \nFormularios W-2 o Formularios W-2c. Esta cantidad \ntambién se debe utilizar generalmente para cualquier deducción por \ngastos de negocios en su declaración de impuestos sobre los \ningresos (o declaración enmendada) por salarios pagados.\n7. Impuesto Federal sobre el Ingreso Retenido \nde Salarios, Propinas y Otras Remuneraciones\nSi está corrigiendo el impuesto federal sobre el ingreso retenido de \nsalarios, propinas y otras remuneraciones que declaró en la línea 3 \ndel Formulario 941, anote el total de la cantidad corregida en la \ncolumna 1. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \nCONSEJO\nInst. para el Formulario 941-X (sp) (4-2024)\n11\n", "3, anote la diferencia entre las columnas 1 y 2. Esta línea no se \naplica al Formulario 941-SS.\n Línea 7 (columna 1)\n− Línea 7 (columna 2)\n Línea 7 (columna 3)\nSi la cantidad en la columna 2 es mayor que la \ncantidad de la columna 1, use un signo de menos en \nla columna 3.\nCopie la cantidad de la columna 3 a la columna 4. Incluya todo \nsigno de menos que aparezca en la columna 3.\nPor lo general, usted solamente puede corregir errores de \nretención del impuesto federal sobre los ingresos si \ndescubrió los errores en el mismo año natural en que pagó \nlos salarios. Además, para un cobro excesivo, puede corregir la \nretención del impuesto federal sobre los ingresos solamente si \ntambién les pagó o reembolsó a los empleados en el mismo año. \nPara años anteriores, usted solamente puede corregir errores \nadministrativos a la retención del impuesto federal sobre los \ningresos (es decir, errores en los cuales la cantidad declarada en la \nlínea 3 del Formulario 941 no es la cantidad que realmente fue \nretenida del salario del empleado) y errores por los cuales se \naplican las tasas conforme a la sección 3509. Solamente los errores \nde transposición o matemáticos que involucran la declaración \nincorrecta de la cantidad retenida son errores administrativos. Vea el \napartado 13 de la Publicación 15 para más información sobre las \ncorrecciones durante el año natural y sobre errores administrativos. \nVea el apartado 2 de la Publicación 15 para más información sobre \nla sección 3509. Si las tasas conforme a la sección 3509 se aplican, \nvea las instrucciones para las líneas 19 a 22, más adelante.\nNo puede presentar un Formulario 941-X para corregir la \nretención del impuesto federal sobre los ingresos de años anteriores \npor errores no administrativos. En otras palabras, no puede corregir \nel impuesto federal sobre los ingresos realmente retenido de un \nempleado en un año anterior si descubre que no retuvo la cantidad \ncorrecta. Por ejemplo, no puede corregir la retención del impuesto \nfederal sobre los ingresos de un año anterior porque utilizó la tabla \nde retención del impuesto incorrecta o no trató el pago \ncorrectamente como tributable o no tributable. Similarmente, si pagó \nimpuestos federales sobre los ingresos en un año anterior en \nnombre de su empleado en lugar de deducirlo del pago de \nempleado (lo cual dio como resultado en salarios adicionales \nsujetos al impuesto), y en un año subsiguiente determina que \nincorrectamente calculó la cantidad del impuesto, no puede corregir \nla retención del impuesto federal sobre los ingresos.\nEjemplo: Error no administrativo de un año anterior \n(incumplimiento del requisito de retener el impuesto federal \nsobre los ingresos). Usted estaba obligado a retener $400 del \nimpuesto federal sobre los ingresos del bono de un empleado que \nse pagó en diciembre de 2023 pero no le retuvo cantidad alguna. \nUsted descubrió el error el 11 de marzo de 2024. Usted no puede \npresentar un Formulario 941-X para corregir el impuesto federal \nsobre los ingresos retenido que fue declarado en el cuarto trimestre \ndel Formulario 941 para 2023 porque el error involucra un año \nanterior y la cantidad declarada previamente para el empleado \nrepresenta la cantidad realmente retenida del empleado durante \n2023.\nEjemplo: Error administrativo de un año anterior (cantidad \ndeclarada incorrectamente del impuesto federal sobre los \ningresos realmente retenido). Usted tenía 3 empleados. En el \ncuarto trimestre de 2023, usted retuvo $1,000 del impuesto federal \nsobre los ingresos a Javier Negro, $2,000 de Sofía Rosa y $6,000 \nde Leonel Madera. La cantidad total del impuesto federal sobre los \ningresos retenida fue de $9,000. Usted erróneamente declaró \n$6,000 en la línea 3 del cuarto trimestre del Formulario 941 para \n2023. Usted descubrió el error el 8 de marzo de 2024. Esto es un \nejemplo de un error administrativo que puede corregir en un año \nnatural más tarde debido a que la cantidad realmente retenida de \nlos salarios de los empleados no es la cantidad que declaró en el \nFormulario 941. Use el Formulario 941-X para corregir el error. \nPRECAUCION\n´\n!\nAnote $9,000 en la columna 1 y $6,000 en la columna 2. Reste la \ncantidad de la columna 2 de la cantidad en la columna 1.\nColumna 1 (cantidad corregida)\n9,000.00\nColumna 2 (línea 3 del Formulario 941)\n− 6,000.00\nColumna 3 (diferencia)\n 3,000.00\nDeclare los $3,000 como una corrección tributaria en la columna 4.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\nEjemplo: Error no administrativo por la declaración de \nimpuestos federales sobre los ingresos por el reintegro de \nsalarios pagados en un año anterior. Usted le pagó por \nadelantado a Jacobo Barra $4,000 de salarios por 2 meses de \ntrabajo en septiembre de 2023. Usted retuvo $400 de impuesto \nfederal sobre los ingresos al momento de pagarle a Jacobo. Estas \ncantidades fueron declaradas en el tercer trimestre del Formulario \n941 para 2023. Jacobo dejó el empleo en octubre de 2023 (después \nde sólo 1 mes de servicio). En enero de 2024, Jacobo le reintegró \n$2,000 por el mes que él no trabajó. Usted no puede presentar el \nFormulario 941-X para disminuir el impuesto federal sobre los \ningresos retenido porque usted realmente retuvo el impuesto federal \nsobre los salarios. Usted tampoco puede presentar el Formulario \n941-X para disminuir los salarios porque los salarios fueron ingresos \npara Jacobo para el año anterior. Estas cantidades fueron \ncorrectamente declaradas en el Formulario 941.\n8. Salarios Sujetos al Impuesto del Seguro \nSocial\nLos salarios de licencia por enfermedad calificados y los \nsalarios de licencia familiar calificados por la licencia \ntomada después del 31 de marzo de 2021 y antes del 1 de \noctubre de 2021 se incluyeron en la columna 1 de la línea 5a del \nFormulario 941 y sólo se pueden ajustar en la línea 8 del Formulario \n941-X.\nSi está corrigiendo los salarios sujetos al impuesto del Seguro \nSocial que declaró en la columna 1 de la línea 5a del Formulario \n941, anote en la columna 1 el total de la cantidad corregida. En la \ncolumna 2, anote la cantidad que declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2.\n Línea 8 (columna 1)\n− Línea 8 (columna 2)\n Línea 8 (columna 3)\nSi la cantidad en la columna 2 es mayor que la \ncantidad de la columna 1, use un signo de menos \nen la columna 3.\nMultiplique la cantidad en la columna 3 por 0.124 y anote el \nresultado en la columna 4.\nLínea 8 (columna 3)\n x 0.124 \nLínea 8 (columna 4)\nSi la cantidad en la columna 3 tenía un signo de menos, \ntambién use un signo de menos en la columna 4.\nNota: Si marcó el recuadro en la línea 4b o 5c del Formulario 941-X \nporque está corrigiendo sólo la parte correspondiente al empleador \nde los impuestos sobre una disminución de salarios sujetos al \nimpuesto del Seguro Social, use 0.062 (6.2%) cuando multiplique la \ncantidad indicada en la columna 3. Si corrige ambas partes de los \nimpuestos para algunos empleados y sólo la parte correspondiente \nal empleador para otros empleados, anote la cantidad calculada \ncorrectamente en la columna 4. Asegúrese de mostrar sus cálculos \nen la línea 43.\nCONSEJO\n12\nInst. para el Formulario 941-X (sp) (4-2024)\n", "Ejemplo: Disminución de salarios sujetos al impuesto del \nSeguro Social. Siguiendo los mismos datos presentados bajo \nEjemplo: Disminución de salarios, propinas y otras remuneraciones \nen las instrucciones para la línea 6, los salarios que contó dos veces \ntambién están sujetos al impuesto del Seguro Social. Para corregir \nel error, calcule la diferencia en el Formulario 941-X como se indica \na continuación:\nColumna 1 (cantidad corregida)\n7,000.00\nColumna 2 (columna 1 de la línea 5a del \nFormulario 941)\n− 9,000.00\nColumna 3 (diferencia)\n-2,000.00\nUse la diferencia en la columna 3 para determinar su corrección \ntributaria.\nColumna 3 (diferencia)\n -2,000.00\nTasa tributaria (12.4%)\n× 0.124\nColumna 4 (corrección tributaria) \n -248.00\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n9. Salarios de Licencia por Enfermedad \nCalificados (por la Licencia Tomada Después \ndel 31 de Marzo de 2020 y Antes del 1 de Abril \nde 2021)\nPor lo general, el plazo de prescripción para corregir los \nsalarios de licencia por enfermedad calificados pagados en \nel segundo, tercer y cuarto trimestres de 2020 venció el 15 \nde abril de 2024 para la mayoría de los empleadores. Para más \ninformación sobre el plazo de prescripción, vea ¿Existe una Fecha \nde Vencimiento para Presentar el Formulario 941-X?, anteriormente.\nLos ajustes a los impuestos del Seguro Social por los \nsalarios de licencia por enfermedad calificados y por los \nsalarios de licencia familiar calificados por la licencia \ntomada después del 31 de marzo de 2020 y antes del 1 de abril de \n2021, se declaran en las líneas 9 y 10, respectivamente, del \nFormulario 941-X. Los ajustes a la porción no reembolsable del \ncrédito por los salarios de licencia por enfermedad y familiar \ncalificados por la licencia tomada después del 31 de marzo de 2020 \ny antes del 1 de abril de 2021 se declaran en la línea 17 del \nFormulario 941-X y los ajustes a la porción reembolsable del crédito \nse declaran en la línea 25 del Formulario 941-X. Los ajustes a \ngastos calificados del plan de salud asignables a los salarios de \nlicencia por enfermedad calificados y los salarios de licencia familiar \ncalificados por la licencia tomada después del 31 de marzo de 2020 \ny antes del 1 de abril de 2021 se declaran en las líneas 28 y 29 del \nFormulario 941-X, respectivamente. Si reclamó el crédito por los \nsalarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2020 y antes del 1 de \nabril de 2021 en su Formulario 941 original para el trimestre y hace \nlas correcciones en el Formulario 941-X para el trimestre a las \ncantidades utilizadas para calcular este crédito, tendrá que \nrecalcular la cantidad de este crédito utilizando la Hoja de Trabajo 1. \nTambién usará esta hoja de trabajo para calcular este crédito si está \nreclamando el crédito por primera vez en el Formulario 941-X. Para \nmás información sobre el crédito por los salarios de licencia por \nenfermedad y familiar calificados, acceda a IRS.gov/PLC.\nLos salarios de licencia por enfermedad calificados pagados con \nrespecto a la licencia tomada después del 31 de marzo de 2020 y \nantes del 1 de abril de 2021 no están sujetos a la parte \ncorrespondiente al empleador del impuesto del Seguro Social; por \nlo tanto, la tasa tributaria para estos salarios es el 6.2% (0.062). \nPara más información sobre los salarios de licencia por enfermedad \ncalificados, vea Definición de salarios de licencia por enfermedad y \nfamiliar calificados por la licencia tomada después del 31 de marzo \nPRECAUCION\n´\n!\nCONSEJO\nde 2020 y antes del 1 de abril de 2021, más adelante, y acceda a \nIRS.gov/PLC. Si está corrigiendo los salarios de licencia por \nenfermedad calificados que declaró en la columna 1 de la línea \n5a(i) del Formulario 941, anote el total de la cantidad corregida en la \ncolumna 1. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2.\n Línea 9 (columna 1)\n− Línea 9 (columna 2)\n Línea 9 (columna 3)\nSi la cantidad en la columna 2 es mayor que la \ncantidad de la columna 1, use un signo de menos en \nla columna 3.\nMultiplique la cantidad en la columna 3 por 0.062 y anote el \nresultado en la columna 4.\nLínea 9 (columna 3)\n x 0.062 \nLínea 9 (columna 4)\nSi la cantidad en la columna 3 tenía un signo de menos, \ntambién use un signo de menos en la columna 4.\nNota: Si declaró erróneamente los salarios de licencia por \nenfermedad calificados por la licencia tomada después del 31 de \nmarzo de 2020 y antes del 1 de abril de 2021 en la línea 5a del \nFormulario 941 en lugar de la línea 5a(i), tendrá que hacer una \ncorrección en las líneas 8 y 9 del Formulario 941-X y anotar la \ncantidad calculada correctamente en la columna 4 para cada línea.\nEjemplo: Aumento en los salarios de licencia por \nenfermedad calificados. Usted pagó $2,000 por salarios de \nlicencia por enfermedad calificados a sólo uno de sus empleados en \nel primer trimestre de 2021. En marzo de 2024, usted descubrió que \nsólo declaró $1,000 por salarios de licencia por enfermedad \ncalificados en el Formulario 941 para el primer trimestre. Para \ncorregir el error, calcule la diferencia en el Formulario 941-X como \nse indica a continuación:\nColumna 1 (cantidad corregida)\n 2,000.00\nColumna 2 (columna 1 de la línea 5a(i) del Formulario \n941)\n− 1,000.00\nColumna 3 (diferencia)\n 1,000.00\nUse la diferencia en la columna 3 para determinar su corrección \ntributaria.\nColumna 3 (diferencia)\n1,000.00\nTasa tributaria (6.2%) \n x 0.062\nColumna 4 (corrección tributaria) \n 62.00\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nestas correcciones.\n10. Salarios de Licencia Familiar Calificados \n(por la Licencia Tomada Después del 31 de \nMarzo de 2020 y Antes del 1 de Abril de 2021)\nPor lo general, el plazo de prescripción para corregir los \nsalarios de licencia familiar calificados pagados en el \nsegundo, tercer y cuarto trimestres de 2020 venció el 15 de \nabril de 2024 para la mayoría de los empleadores. Para más \ninformación sobre el plazo de prescripción, vea ¿Existe una Fecha \nde Vencimiento para Presentar el Formulario 941-X?, anteriormente.\nLos salarios de licencia familiar calificados pagados con \nrespecto a la licencia tomada después del 31 de marzo de 2020 y \nantes del 1 de abril de 2021 no están sujetos a la parte \nPRECAUCION\n´\n!\nInst. para el Formulario 941-X (sp) (4-2024)\n13\n", "correspondiente al empleador del impuesto del Seguro Social; por \nlo tanto, la tasa tributaria para estos salarios es el 6.2% (0.062). \nPara más información sobre los salarios de licencia familiar \ncalificados, vea Definición de los salarios de licencia por \nenfermedad y familiar calificados por la licencia tomada después del \n31 de marzo de 2020 y antes del 1 de abril de 2021, más adelante, y \nacceda a IRS.gov/PLC. Si está corrigiendo los salarios de licencia \nfamiliar calificados que declaró en la columna 1 de la línea 5a(ii) del \nFormulario 941, anote el total de la cantidad corregida en la columna \n1. En la columna 2, anote la cantidad que declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2.\n Línea 10 (columna 1)\n− Línea 10 (columna 2)\n Línea 10 (columna 3)\nSi la cantidad en la columna 2 es mayor que la \ncantidad de la columna 1, use un signo de menos \nen la columna 3.\nMultiplique la cantidad en la columna 3 por 0.062 y anote el \nresultado en la columna 4.\nLínea 10 (columna 3)\n x 0.062 \nLínea 10 (columna 4)\nSi la cantidad en la columna 3 tenía un signo de \nmenos, también use un signo de menos en la \ncolumna 4.\nNota: Si declaró erróneamente los salarios de licencia familiar \ncalificados por la licencia tomada después del 31 de marzo de 2020 \ny antes del 1 de abril de 2021 en la línea 5a del Formulario 941 en \nlugar de la línea 5a(ii), tendrá que hacer una corrección en las \nlíneas 8 y 10 del Formulario 941-X y anotar la cantidad calculada \ncorrectamente en la columna 4 para cada línea.\nEjemplo: Disminución de los salarios de licencia familiar \ncalificados. Usted pagó $1,000 por salarios de licencia familiar \ncalificados a sólo uno de sus empleados en el primer trimestre de \n2021. En marzo de 2024, usted descubrió que erróneamente \ndeclaró $3,000 por salarios de licencia familiar calificados en el \nFormulario 941 para el primer trimestre. Para corregir el error, \ncalcule la diferencia en el Formulario 941-X como se indica a \ncontinuación:\nColumna 1 (cantidad corregida)\n1,000.00\nColumna 2 (columna 1 de la línea 5a(ii) del \nFormulario 941)\n− 3,000.00\nColumna 3 (diferencia)\n-2,000.00\nUse la diferencia en la columna 3 para determinar su corrección \ntributaria.\nColumna 3 (diferencia)\n -2,000.00\nTasa tributaria (6.2%)\n× 0.062\nColumna 4 (corrección tributaria) \n-124.00\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n11. Propinas Sujetas al Impuesto del Seguro \nSocial\nSi está corrigiendo las propinas sujetas al impuesto del Seguro \nSocial que declaró en la columna 1 de la línea 5b del Formulario \n941, anote el total de la cantidad corregida en la columna 1. En la \ncolumna 2, anote la cantidad que declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2.\n Línea 11 (columna 1)\n− Línea 11 (columna 2)\n Línea 11 (columna 3) Si la cantidad en la columna 2 es mayor que la cantidad \nde la columna 1, use un signo de menos en la columna \n3.\nMultiplique la cantidad en la columna 3 por 0.124 y anote el \nresultado en la columna 4.\nLínea 11 (columna 3)\n x 0.124\nLínea 11 (columna 4)\nSi la cantidad en la columna 3 tenía un signo de \nmenos, también use un signo de menos en la \ncolumna 4.\nNota: Si marcó el recuadro en la línea 4b o 5c del Formulario 941-X \nporque está corrigiendo sólo la parte del impuesto correspondiente \nal empleador debido a la disminución en propinas sujetas al \nimpuesto del Seguro Social, use 0.062 (6.2%) cuando multiplique la \ncantidad indicada en la columna 3. Si está corrigiendo ambas partes \nde los impuestos para algunos empleados y sólo la parte \ncorrespondiente al empleador para otros empleados, declare la \ncantidad calculada correctamente en la columna 4. Asegúrese de \nmostrar sus cálculos en la línea 43.\nEjemplo: Aumento en propinas sujetas a la contribución al \nSeguro Social. Siguiendo los mismos datos presentados bajo \nEjemplo: Aumento de salarios, propinas y otras remuneraciones en \nlas instrucciones para la línea 6, las propinas que había pasado por \nalto también están sujetas al impuesto del Seguro Social. Para \ncorregir el error, calcule la diferencia en el Formulario 941-X como \nse indica a continuación:\nColumna 1 (cantidad corregida)\n10,000.00\nColumna 2 (columna 1 de la línea 5b del \nFormulario 941)\n− 9,000.00\nColumna 3 (diferencia)\n1,000.00\nUse la diferencia en la columna 3 para determinar su corrección \ntributaria.\nColumna 3 (diferencia)\n 1,000.00\nTasa tributaria (12.4%)\n× 0.124\nColumna 4 (corrección tributaria) \n 124.00\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n12. Salarios y Propinas Sujetos al Impuesto del \nMedicare\nSi está corrigiendo los salarios y propinas sujetos al impuesto del \nMedicare que declaró en la columna 1 de la línea 5c del Formulario \n941, anote el total de la cantidad corregida en la columna 1. En la \ncolumna 2, anote la cantidad que declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2.\n14\nInst. para el Formulario 941-X (sp) (4-2024)\n", " Línea 12 (columna 1)\n− Línea 12 (columna 2)\n Línea 12 (columna 3) Si la cantidad en la columna 2 es mayor que la cantidad \nde la columna 1, use un signo de menos en la columna \n3.\nMultiplique la cantidad en la columna 3 por 0.029 (tasa tributaria \ndel 2.9%) y anote el resultado en la columna 4.\nLínea 12 (columna 3)\n x 0.029\nLínea 12 (columna 4)\nSi la cantidad en la columna 3 tenía un signo \nde menos, también use un signo de menos \nen la columna 4.\nNota: Si marcó el recuadro en la línea 4b o 5c del Formulario 941-X \nporque está corrigiendo sólo la parte correspondiente al empleador \nde los impuestos sobre una disminución de los salarios y propinas \nsujetos al impuesto del Medicare, use 0.0145 (1.45%) cuando \nmultiplique la cantidad indicada en la columna 3. Si corrige ambas \npartes de los impuestos para algunos empleados y sólo la parte \ncorrespondiente al empleador para otros empleados, anote la \ncantidad calculada correctamente en la columna 4. Asegúrese de \nexplicar sus cálculos en la línea 43.\nEjemplo: Disminución de los salarios y propinas sujetos al \nimpuesto del Medicare. Siguiendo los mismos datos presentados \nbajo Ejemplo: Disminución de salarios, propinas y otras \nremuneraciones en las instrucciones para la línea 6, los salarios y \npropinas que incluyó dos veces también fueron salarios sujetos al \nimpuesto del Medicare. Para corregir el error, calcule la diferencia \nen el Formulario 941-X como se indica a continuación.\nColumna 1 (cantidad corregida)\n7,000.00\nColumna 2 (columna 1 de la línea 5c del \nFormulario 941)\n− 9,000.00\nColumna 3 (diferencia)\n-2,000.00\nUse la diferencia en la columna 3 para determinar su corrección \ntributaria.\nColumna 3 (diferencia)\n-2,000.00\nTasa tributaria (2.9%)\n× 0.029\nColumna 4 (corrección tributaria) \n -58.00\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n13. Salarios y Propinas Sujetos a la Retención \ndel Impuesto Adicional del Medicare\nPor lo general, puede corregir errores a la retención del Impuesto \nAdicional del Medicare sólo si usted encontró los errores en el \nmismo año natural en el cual los salarios y propinas fueron pagados \na los empleados. Sin embargo, puede corregir errores a la retención \ndel Impuesto Adicional del Medicare para años anteriores si la \ncantidad declarada en la columna 2 de la línea 5d del Formulario \n941 no es la cantidad que realmente retuvo, incluyendo cualquier \ncantidad que pagó en nombre de su empleado, en lugar de \ndeducirla del pago del empleado (lo cual dio como resultado \nsalarios adicionales sujetos a impuestos). Esta clase de error es un \nerror administrativo. El ajuste para corregir el error administrativo \ncorrige la cantidad declarada en el Formulario 941 para coincidir \ncon la cantidad realmente retenida a los empleados.\nTambién puede corregir errores a la retención del Impuesto \nAdicional del Medicare para años anteriores si se aplican las tasas \nconforme a la sección 3509. Si se aplican las tasas conforme a la \nsección 3509, vea las instrucciones para las líneas 19 a 22, más \nadelante.\nSi un error de un año anterior fue un error no administrativo, \npuede corregir sólo los salarios y propinas sujetos a la retención \ndel Impuesto Adicional del Medicare que declaró originalmente en la \ncolumna 1 de la línea 5d del Formulario 941 o corregidos \npreviamente en el Formulario 941-X. No puede corregir el impuesto \ndeclarado en la columna 2 de la línea 5d del Formulario 941.\nErrores descubiertos en el mismo año natural o errores admi-\nnistrativos de años anteriores. Si está corrigiendo los salarios y \npropinas sujetos a la retención del Impuesto Adicional del Medicare \nque declaró en la columna 1 de la línea 5d del Formulario 941, \nanote el total de la cantidad corregida en la columna 1. En la \ncolumna 2, anote la cantidad que declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2.\n Línea 13 (columna 1)\n− Línea 13 (columna 2)\n Línea 13 (columna 3) Si la cantidad en la columna 2 es mayor que la cantidad \nde la columna 1, use un signo de menos en la columna \n3.\nMultiplique la cantidad en la columna 3 por 0.009 (tasa tributaria \ndel 0.9%) y anote el resultado en la columna 4.\nLínea 13 (columna 3)\n x 0.009\nLínea 13 (columna 4)\nSi la cantidad en la columna 3 tenía un signo \nde menos, también use un signo de menos \nen la columna 4.\nEjemplo: Error administrativo de un año anterior (cantidad \ndeclarada incorrectamente del Impuesto Adicional del \nMedicare realmente retenido). En noviembre de 2023, el salario \nde Javier Negro excedió del límite superior de $200,000 para \npropósitos del Impuesto Adicional del Medicare. Para el año 2023, \nel total de salarios pagados a Javier fue $230,000. Usted retuvo \n$270 ($30,000 x 0.009) de los salarios de Javier. Sin embargo, en su \nFormulario 941 del cuarto trimestre de 2023, usted declaró \nerróneamente $3,000 en la columna 1 de la línea 5d y la retención \ndel Impuesto del Adicional del Medicare de $27 en la columna 2 de \nla línea 5d. Usted descubre el error el 11 de marzo de 2024. Esto es \nun ejemplo de un error administrativo que puede corregir en un año \nnatural más tarde debido a que la cantidad que realmente se retuvo \nno es la cantidad que declaró en su Formulario 941 del cuarto \ntrimestre del año 2023. Use la línea 13 del Formulario 941-X para \ncorregir el error, como se indica a continuación:\nColumna 1 (cantidad corregida)\n30,000.00\nColumna 2 (columna 1 de la línea 5d del \nFormulario 941)\n− 3,000.00\nColumna 3 (diferencia)\n27,000.00\nUse la diferencia en la columna 3 para determinar su corrección \ntributaria.\nColumna 3 (diferencia)\n27,000.00\nTasa tributaria (0.9%)\n× 0.009\nColumna 4 (corrección tributaria)\n243.00\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\nErrores no administrativos de años anteriores. Usted puede \ncorregir sólo los salarios y propinas sujetos a la retención del \nImpuesto Adicional del Medicare que declaró en la columna 1 de la \nInst. para el Formulario 941-X (sp) (4-2024)\n15\n", "línea 5d del Formulario 941. Anote el total de la cantidad corregida \nen la columna 1. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2.\n Línea 13 (columna 1)\n− Línea 13 (columna 2)\n Línea 13 (columna 3) Si la cantidad en la columna 2 es mayor que la cantidad \nde la columna 1, use un signo de menos en la columna \n3.\nNo multiplique la cantidad en la columna 3 por 0.009 (tasa \ntributaria del 0.9%). Deje la columna 4 en blanco y explique en la \nlínea 43 las razones por las que hizo esta corrección.\nEjemplo: Error no administrativo de un año anterior \n(incumplimiento del requisito de retener el Impuesto Adicional \ndel Medicare). En diciembre de 2023, el salario de Sofía Rosa \nexcedió del límite superior de $200,000 para propósitos del \nImpuesto Adicional del Medicare. Para el año 2023, el total de \nsalarios pagados a Sofía fue $220,000. Usted está obligado a \nretener $180 ($20,000 x 0.009), pero no lo retuvo ni tampoco \ndeclaró cantidad alguna en la línea 5d de su Formulario 941 del \ncuarto trimestre de 2023. Descubre el error el 11 de marzo de 2024. \nPresente el Formulario 941-X para corregir los salarios y propinas \nsujetos a la retención del Impuesto Adicional del Medicare para su \nFormulario 941 del cuarto trimestre de 2023, pero no puede corregir \nla retención del Impuesto Adicional del Medicare (columna 4), \nporque el error tiene que ver con un año anterior y la cantidad \npreviamente declarada para Sofía representa la cantidad actual \nretenida de Sofía durante 2023.\nCombinación de errores administrativos y errores no adminis-\ntrativos de un año anterior. Si está declarando ambas clases de \nerrores (administrativos y no administrativos) para el mismo \ntrimestre de un año anterior, anote el total de la cantidad corregida \nen la columna 1. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2. Sin embargo, \nmultiplique sólo la cantidad de salarios y propinas declarados en la \ncolumna 3 que están relacionados con errores administrativos por \n0.009 (tasa tributaria del 0.9%). No multiplique los salarios y \npropinas declarados en la columna 3 que están relacionados con \nerrores no administrativos por 0.009 (tasa tributaria del 0.9%). Use \nla línea 43 para explicar en detalle sus correcciones. La explicación \ntiene que incluir las razones para las correcciones y un desglose del \ncálculo sobre la cantidad declarada en la columna 3 y cuáles \ncantidades están relacionadas con errores administrativos y errores \nno administrativos.\nEjemplo: Combinación de errores administrativos y errores \nno administrativos de un año anterior. En noviembre de 2023, el \nsalario de Javier Negro excedió del límite superior de $200,000 para \npropósitos del Impuesto Adicional del Medicare. Para el año 2023, \nel total de salarios pagados a Javier fue $230,000. La cantidad que \nretuvo del salario fue $270 ($30,000 x 0.009). Sin embargo, usted \nerróneamente declaró $3,000 en la columna 1 de la línea 5d de su \nFormulario 941 del cuarto trimestre de 2023, y declaró la cantidad \nde retención de $27 en la columna 2 de la línea 5d. La diferencia en \nlos salarios sujetos al Impuesto Adicional del Medicare en relación \ncon este error administrativo es $27,000 ($30,000 − $3,000).\nEn diciembre de 2023, el salario de Sofía Rosa excedió del límite \nsuperior de $200,000 para propósitos de la retención del Impuesto \nAdicional del Medicare. Para 2023, el total de salarios pagados a \nSofía fue $220,000. Usted está obligado a retener $180 ($20,000 x \n0.009), pero no lo retuvo ni tampoco declaró los $20,000 de salarios \nsujetos a la retención del Impuesto Adicional del Medicare de Sofía \nen la línea 5d del Formulario 941 del cuarto trimestre de 2023.\nUsted descubre ambos errores el 11 de marzo de 2024. Use la \nlínea 13 del Formulario 941-X para corregir los errores, como se \nindica a continuación:\nColumna 1 (cantidad corregida)\n50,000.00\nColumna 2 (columna 1 de la línea 5d del \nFormulario 941)\n− 3,000.00\nColumna 3 (diferencia)\n47,000.00\nDetermine la parte de los salarios y propinas declarados en la \ncolumna 3 que está relacionada con el error administrativo ($47,000 \n− $20,000 (error no administrativo) = $27,000 (error administrativo)). \nMultiplique esta porción de la columna 3 por 0.009 (tasa tributaria \ndel 0.9%) para determinar su corrección tributaria.\nDiferencia relacionada con el error \nadministrativo\n27,000.00\nTasa tributaria (0.9%)\n× 0.009\nColumna 4 (corrección tributaria)\n243.00\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nestas correcciones. Además, tiene que informar que $20,000 de la \ncantidad indicada en la columna 3 estaba relacionada con la \ncorrección de un error no administrativo de un año anterior y \n$27,000 de la cantidad indicada en la columna 3 estaba relacionada \ncon la corrección de un error administrativo.\n14. Notificación y Solicitud de Pago Conforme a \nla Sección 3121(q): Impuesto Adeudado por \nPropinas No Declaradas\nAnote en la línea 14 toda corrección a cantidades declaradas en la \nlínea 5f del Formulario 941 para el impuesto adeudado que aparece \nen la Section 3121(q) Notice and Demand (Notificación y solicitud \nde pago conforme a la sección 3121(q)). El IRS emite esta \nnotificación para informarle a un empleador la cantidad de propinas \nrecibidas por empleados que no fueron declaradas al IRS o \npropinas que no fueron declaradas al empleador. Un empleador no \nes responsable de la parte correspondiente al empleador de los \nimpuestos del Seguro Social y del Medicare por las propinas no \ndeclaradas hasta que el IRS le emita una notificación y solicitud de \npago conforme a la sección 3121(q) al empleador.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \ncualquier corrección.\n15. Ajustes a los Impuestos\nPara propósitos de estas instrucciones, todas las \nreferencias hechas a “compensación por enfermedad” \nsignifican compensación normal por enfermedad, no \n“salarios de licencia por enfermedad calificados”.\nUse la línea 15 para corregir todo ajuste declarado en las líneas \n7 a 9 del Formulario 941. Anote en la columna 1 el total de la \ncantidad corregida en las líneas 7 a 9 del Formulario 941.\nAnote en la columna 2 las cantidades totales declaradas \noriginalmente o las cantidades previamente corregidas de las líneas \n7 a 9 del Formulario 941. En la columna 3, anote la diferencia entre \nlas columnas 1 y 2.\nLínea 15 (columna 1)\n− Línea 15 (columna 2)\nLínea 15 (columna 3)\nQuizás necesite declarar números negativos en una \ncolumna. Asegúrese que la diferencia que anote en la \ncolumna 3 represente con exactitud los cambios a los \najustes que fueron declarados originalmente o previamente \ncorregidos en las líneas 7 a 9 del Formulario 941.\nCopie la cantidad de la columna 3 a la columna 4. Incluya todo \nsigno de menos que aparezca en la columna 3.\nCONSEJO\nCONSEJO\n16\nInst. para el Formulario 941-X (sp) (4-2024)\n", "En la línea 43, describa lo que usted declaró erróneamente en el \nFormulario 941. Indique si su ajuste es por fracciones de centavos, \ncompensación por enfermedad pagada por terceros, propinas o \nseguro temporal de vida colectivo a término.\nEjemplo: Declaración de menos de la compensación por \nenfermedad pagada por terceros en el trimestre actual. Usted \ndeclaró $6,900 (que se indica como “-6,900.00”) por concepto de un \najuste de la compensación por enfermedad pagada por terceros \n(reducción al impuesto) en la línea 8 de su Formulario 941 del \nsegundo trimestre de 2023. No declaró ninguna cantidad en las \nlíneas 7 y 9. Su ajuste de la compensación por enfermedad pagada \npor terceros debió ser $9,600 (que se indica como “-9,600.00”) \nporque su tercero pagador de compensación por enfermedad retuvo \ndicha cantidad por concepto de los impuestos del Seguro Social y \ndel Medicare de sus empleados. Usted descubrió el error en abril de \n2024. Para corregir el error, calcule la diferencia en el Formulario \n941-X como se indica a continuación:\nColumna 1 (cantidad corregida)\n-9,600.00\nColumna 2 (línea 8 del Formulario 941)\n− (6,900.00)\nColumna 3 (diferencia)\n-2,700.00\nUsted anotaría las cifras en el Formulario 941-X de la siguiente \nmanera:\nColumna 1\nColumna 2 (línea 8\nColumna 3\n(cantidad corregida)\ndel Formulario 941)\n(diferencia)\n -9,600.00\n-6,900.00\n-2,700.00\nDeclare “-2,700.00” como su corrección en la columna 4.\nEn este ejemplo, usted reclama un crédito de $2,700 por \nconcepto de impuestos declarados en exceso para su Formulario \n941 del segundo trimestre de 2023. Anote siempre la misma \ncantidad en la columna 4 (incluyendo todo signo de menos) que \nusted anota en la columna 3.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n16. Crédito Tributario sobre la Nómina de \nPequeños Negocios Calificados por Aumentar \nlas Actividades Investigativas\nLa elección del crédito tributario sobre la nómina tiene que \nhacerse en o antes de la fecha de vencimiento de la \ndeclaración de impuestos sobre los ingresos presentada \noriginalmente (incluyendo prórrogas). Cualquier elección para tomar \nel crédito tributario sobre la nómina sólo puede ser revocada con el \nconsentimiento del IRS.\nSi está corrigiendo el crédito tributario sobre la nómina de \npequeños negocios calificados por aumentar las actividades \ninvestigativas que declaró en la línea 11a (línea 11 para los \ntrimestres que comienzan después del 31 de diciembre de 2023) \ndel Formulario 941, anote el total de la cantidad corregida en la \ncolumna 1. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2.\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4.\nTiene que adjuntar un Formulario 8974 corregido y explicar las \nrazones por las que hizo esta corrección en la línea 43.\nPRECAUCION\n´\n!\n17. Porción No Reembolsable del Crédito por \nlos Salarios de Licencia por Enfermedad y \nFamiliar Calificados por la Licencia Tomada \nDespués del 31 de Marzo de 2020 y Antes del 1 \nde Abril de 2021\nEl Formulario 941-X y estas instrucciones utilizan los \ntérminos “no reembolsable” y “reembolsable” cuando se \ndiscuten créditos. El término “no reembolsable” se refiere a \nla porción del crédito que está limitada por ley a ciertos impuestos. \nEl término “reembolsable” se refiere a la porción del crédito que \nexcede esos impuestos.\nPor lo general, el plazo de prescripción para corregir la \nporción no reembolsable del crédito por los salarios de \nlicencia por enfermedad y familiar calificados pagados en el \nsegundo, tercero y cuarto trimestres de 2020 venció el 15 de abril de \n2024 para la mayoría de los empleadores. Para más información \nsobre el plazo de prescripción, vea ¿Existe una Fecha de \nVencimiento para Presentar el Formulario 941-X?, anteriormente.\nPara correcciones a la línea 11b del Formulario 941, el crédito \npor los salarios de licencia por enfermedad y familiar calificados \nsólo está disponible para los salarios pagados con respecto a la \nlicencia tomada después del 31 de marzo de 2020 y antes del 1 de \nabril de 2021. No anote ninguna cantidad en la línea 17 si está \ncorrigiendo un trimestre que comenzó antes del 1 de abril de 2020.\nSi está corrigiendo la porción no reembolsable del crédito por los \nsalarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2020 y antes del 1 de \nabril de 2021 que declaró en la línea 11b del Formulario 941, anote \nel total de la cantidad corregida en la columna 1 de la línea 2j del \nPaso 2 de la Hoja de Trabajo 1. En la columna 2, anote la cantidad \nque declaró originalmente o la cantidad que corrigió previamente. \nEn la columna 3, anote la diferencia entre las columnas 1 y 2. Para \nmás información sobre el crédito por los salarios de licencia por \nenfermedad y familiar calificados, acceda a IRS.gov/PLC.\nCopie la cantidad de la columna 3 en la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4.\nDefinición de los salarios de licencia por enfermedad y fami-\nliar calificados por la licencia tomada después del 31 de mar-\nzo de 2020 y antes del 1 de abril de 2021. Para propósitos del \ncrédito por los salarios de licencia por enfermedad y familiar \ncalificados, los salarios de licencia por enfermedad y familiar \ncalificados son aquéllos sujetos a los impuestos del Seguro Social y \ndel Medicare, determinados sin tomar en cuenta las exclusiones de \nla definición de empleo conforme a las secciones 3121(b)(1) a (22), \nque un empleador paga y que, por lo demás, cumplen con los \nrequisitos de la Emergency Paid Sick Leave Act (Ley de Licencia \nPagada de Emergencia por Enfermedad o EPSLA, por sus siglas en \ninglés), o la Emergency Family and Medical Leave Expansion Act \n(Expanded FMLA) (Ley de Emergencia de Expansión de la Licencia \nFamiliar y por Enfermedad o FMLA Expandida), según promulgados \nconforme a la FFCRA y enmendados por la Ley de Alivio Tributario \nrelacionado con el COVID de 2020. Sin embargo, no incluya ningún \nsalario excluido de otra manera conforme a las secciones 3121(b)\n(1) a (22) al declarar los salarios de licencia por enfermedad y \nfamiliar calificados en su declaración de impuestos de nómina y al \ncalcular el crédito en las líneas 2a y 2a(i) del Paso 2 y en las líneas \n2e y 2e(i) del Paso 2 en la Hoja de Trabajo 1. En su lugar, incluya \nlos salarios de licencia por enfermedad calificados y los salarios de \nlicencia familiar calificados excluidos de la definición de empleo \nconforme a las secciones 3121(b)(1) a (22) por separado en la línea \n2a(iii) y/o la línea 2e(iii) del Paso 2, respectivamente, antes de que \ncalcule su crédito total en la línea 2d del Paso 2 (crédito por los \nsalarios de licencia por enfermedad calificados) o la línea 2h del \nPaso 2 (crédito por los salarios de licencia familiar calificados).\nCONSEJO\nPRECAUCION\n´\n!\nInst. para el Formulario 941-X (sp) (4-2024)\n17\n", "Las Instrucciones para el Formulario 941 de la revisión de abril \nde 2020 y de la revisión de julio de 2020 fueron publicadas antes de \nque la Ley de Alivio Tributario relacionado con el COVID de 2020 \nfuera promulgada el 27 de diciembre de 2020; por lo tanto, la Hoja \nde Trabajo 1 en esas Instrucciones para el Formulario 941 no \nincluye líneas para añadir los salarios que cumplen una exclusión \nconforme a las secciones 3121(b)(1) a (22) al calcular el crédito por \nlos salarios de licencia por enfermedad y familiar calificados. Si su \nFormulario 941 para el segundo, el tercer o el cuarto trimestre de \n2020 no reclamó la cantidad correcta del crédito por los salarios de \nlicencia por enfermedad y familiar calificados debido a que pagó \nsalarios de licencia por enfermedad calificados y/o salarios de \nlicencia familiar calificados que cumplen con una exclusión \nconforme a la sección 3121(b)(1) a (22) y si el plazo de prescripción \naún esta abierto, puede presentar el Formulario 941-X y completar \nla Hoja de Trabajo 1 para reclamar la cantidad correcta del crédito. \nTambién incluirá en las líneas 28 y 29 del Formulario 941-X y en la \nHoja de Trabajo 1 cualquier gasto del plan de salud asignables a \nesos salarios. Las líneas correspondientes relacionadas con las \nexclusiones conforme a las secciones 3121(b)(1) a (22) se \nañadieron a la Hoja de Trabajo 1 en las Instrucciones para el \nFormulario 941 del primer trimestre de 2021 (revisado en marzo de \n2021).\nEjemplo: Aumento en la porción no reembolsable del \ncrédito por los salarios de licencia por enfermedad y familiar \ncalificados. Siguiendo los mismos datos presentados bajo el \nEjemplo: Aumento en los salarios de licencia por enfermedad \ncalificados en las instrucciones para la línea 9, usted originalmente \ndeclaró $1,000 de la porción no reembolsable del crédito por los \nsalarios de licencia por enfermedad y familiar calificados en la línea \n11b del Formulario 941 para el primer trimestre de 2021. Use la \nHoja de Trabajo 1 para recalcular la porción no reembolsable \ncorrecta del crédito por los salarios de licencia por enfermedad y \nfamiliar calificados y determinar que el crédito correcto es de \n$2,000. Para corregir el error, calcule la diferencia en el Formulario \n941-X como se indica a continuación:\nColumna 1 (cantidad corregida)\n2,000.00\nColumna 2 (línea 11b del Formulario 941)\n− 1,000.00\nColumna 3 (diferencia)\n1,000.00\nPara mostrar debidamente el aumento del crédito como una \ndisminución a su impuesto adeudado, anote la cifra positiva de la \ncolumna 3 como una cifra negativa en la columna 4. Así es como \nanotará las cifras en la línea 17 del Formulario 941-X:\nColumna 1\nColumna 2 \nColumna 3\nColumna 4\n(cantidad \ncorregida)\n(línea 11b del \nFormulario 941)\n(diferencia)\n(corrección \ntributaria)\n 2,000.00\n1,000.00\n1,000.00\n-1,000.00\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n18a. Porción No Reembolsable del Crédito de \nRetención de Empleados\nUse la línea 18a sólo para las correcciones de los trimestres que \ncomienzan después del 31 de marzo de 2020 y antes del 1 de enero \nde 2022.\nLa sección 206(c) de la Ley de Alivio Tributario en Casos de \nDesastre y Certeza para los Contribuyentes de 2020 eliminó \nla restricción de que un empleador que haya recibido un \nSmall Business Interruption Loan (Préstamo por Interrupción para \nPequeños Negocios) bajo el Paycheck Protection Program \n(Programa de Protección de Cheques de Pago o PPP, por sus \nsiglas en inglés) reclame el crédito de retención de empleados. El \nempleador que reúne los requisitos puede reclamar el crédito de \nretención de empleados sobre cualquier salario calificado que no se \ntome en cuenta como gastos de nómina para obtener la \nCONSEJO\ncondonación del préstamo PPP. Cualquier salario que pueda \ntomarse en cuenta para reunir los requisitos para el crédito de \nretención de empleados o la condonación de préstamos PPP se \npuede aplicar a cualquiera de estos dos programas, pero no a \nambos. Si no reclamó en su Formulario 941 la cantidad correcta \npara el crédito de retención de empleados porque recibió un \nPréstamo de Interrupción de Pequeños Negocios bajo el PPP, \npuede presentar el Formulario 941-X y completar la Hoja de Trabajo \n2 para reclamar la cantidad correcta del crédito. Para más \ninformación, vea el Notice 2021-20 (Aviso 2021-20) que se \nencuentra en la página 922 del Internal Revenue Bulletin 2021-11 \n(Boletín de Impuestos Internos 2021-11), disponible en IRS.gov/irb/\n2021-11_IRB#NOT-2021-20, y el Revenue Procedure 2021-33 \n(Procedimiento Administrativo Tributario 2021-33) que se encuentra \nen la página 327 del Internal Revenue Bulletin 2021-34 (Boletín de \nImpuestos Internos 2021-34), disponible en IRS.gov/irb/\n2021-34_IRB#REV-PROC-2021-33.\nInstrucciones para los Salarios Calificados \nPagados Después del 12 de Marzo de 2020 y \nAntes del 1 de Julio de 2021\nPor lo general, el plazo de prescripción para corregir la \nporción no reembolsable del crédito de retención de \nempleados para el segundo, tercer y cuarto trimestres de \n2020 venció el 15 de abril de 2024 para la mayoría de los \nempleadores. Para más información sobre el plazo de prescripción, \nvea ¿Existe una Fecha de Vencimiento para Presentar el Formulario \n941-X?, anteriormente. Aunque las líneas 33a a 34, que se usaron \npara corregir los salarios calificados pagados del 13 marzo al 31 de \nmarzo de 2020 para el crédito de retención de empleados, ahora \nestán reservadas, continuamos haciendo referencias a esas fechas \na lo largo de estas instrucciones y en la Hoja de Trabajo 2.\nSi está corrigiendo la porción no reembolsable del crédito de \nretención de empleados por los salarios calificados pagados \ndespués del 12 de marzo de 2020 y antes del 1 de julio de 2021 que \ndeclaró en la línea 11c del Formulario 941, anote en la columna 1 el \ntotal de la cantidad corregida en la línea 2j del Paso 2 de la Hoja de \nTrabajo 2. En la columna 2, anote la cantidad declarada \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2.\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en las columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nPara más información sobre el crédito de retención de \nempleados por los salarios calificados pagados después del 12 de \nmarzo de 2020 y antes del 1 de enero de 2021, vea el Notice \n2021-20 (Aviso 2021-20). Vea el Notice 2021-23 (Aviso 2021-23) \nque se encuentra en la página 1113 del Internal Revenue Bulletin \n2021-16 (Boletín de Impuestos Internos 2021-16), disponible en \nIRS.gov/irb/2021-16_IRB#NOT-2021-23 para más información sobre \nel crédito de retención de empleados por los salarios calificados \npagados después del 31 de diciembre de 2020 y antes del 1 de julio \nde 2021. También vea la sección IV del Notice 2021-49 (Aviso \n2021-49) que se encuentra en la página 316 del Internal Revenue \nBulletin 2021-34 (Boletín de Impuestos Internos 2021-34), \ndisponible en IRS.gov/irb/2021-34_IRB#NOT-2021-49, y el Revenue \nProcedure 2021-33 (Procedimiento Administrativo Tributario \n2021-33), disponible en IRS.gov/irb/2021-34_IRB#REV-\nPROC-2021-33.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\nPRECAUCION\n´\n!\n18\nInst. para el Formulario 941-X (sp) (4-2024)\n", "Los ajustes a la porción no reembolsable del crédito de \nretención de empleados por los salarios calificados \npagados después del 12 de marzo de 2020 y antes del 1 de \njulio de 2021 se declaran en la línea 18a del Formulario 941-X y los \najustes a la porción reembolsable del crédito se declaran en la línea \n26a del Formulario 941-X. Los ajustes a los salarios calificados para \nel crédito de retención de empleados se declaran en la línea 30 del \nFormulario 941-X. Los ajustes a los gastos calificados del plan de \nsalud asignables al crédito de retención de empleados se declaran \nen la línea 31a del Formulario 941-X. El crédito de retención de \nempleados sólo puede ser reclamado en un Formulario 941 \npresentado para los trimestres que comienzan después del 31 de \nmarzo de 2020. Si reclamó el crédito de retención de empleados en \nsu Formulario 941 original para el trimestre y hace cualquier \ncorrección en el Formulario 941-X para el trimestre a cantidades \nusadas para calcular este crédito, necesitará recalcular la cantidad \ndel crédito usando la Hoja de Trabajo 2. También usará esta hoja de \ntrabajo para calcular este crédito si está reclamando el crédito por \nprimera vez en el Formulario 941-X.\nInstrucciones para los Salarios Calificados \nPagados Después del 30 de Junio de 2021 y Antes \ndel 1 de Enero de 2022\nLa Ley de Empleos e Inversión en Infraestructura enmienda \nla sección 3134 del Código Federal de Impuestos Internos \nsegún promulgada conforme a la Ley ARP para limitar la \ndisponibilidad del crédito de retención de empleados en el cuarto \ntrimestre de 2021 a los empleadores que son startup (negocios \nemergentes) en recuperación, como se define en la sección 3134(c)\n(5). Por lo tanto, para los salarios pagados después del 30 de \nseptiembre de 2021 y antes del 1 de enero de 2022, sólo los \nsalarios pagados por los startup (negocios emergentes) en \nrecuperación pueden ser salarios calificados. Vea la revisión de \ndiciembre de 2021 de las Instrucciones para el Formulario 941 para \nmás información sobre un startup (negocio emergente) en \nrecuperación.\nSi está corrigiendo la porción no reembolsable del crédito de \nretención de empleados por los salarios calificados pagados \ndespués del 30 de junio de 2021 y antes del 1 de enero de 2022 que \ndeclaró en la línea 11c del Formulario 941, anote en la columna 1 el \ntotal de la cantidad corregida de la línea 2h del Paso 2 de la Hoja de \nTrabajo 4. En la columna 2, anote la cantidad declarada \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2.\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en las columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nPara más información sobre el crédito de retención de \nempleados por los salarios calificados pagados después del 30 de \njunio de 2021 y antes del 1 de enero de 2022, vea el Notice 2021-49 \n(Aviso 2021-49) y el Revenue Procedure 2021-33 (Procedimiento \nAdministrativo Tributario 2021-33). Vea el Notice 2021-65 (Aviso \n2021-65) que se encuentra en la página 880 del Internal Revenue \nBulletin 2021-51 (Boletín de Impuestos Internos 2021-51), \ndisponible en IRS.gov/irb/2021-51_IRB#NOT-2021-65 para \nmodificaciones al Notice 2021-49 (Aviso 2021-49).\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\nLos ajustes a la porción no reembolsable del crédito de \nretención de empleados por los salarios calificados \npagados después del 30 de junio de 2021 y antes del 1 de \nenero 2022 se declaran en la línea 18a del Formulario 941-X y los \nCONSEJO\nPRECAUCION\n´\n!\nCONSEJO\najustes a la porción reembolsable del crédito se declaran en la línea \n26a del Formulario 941-X. Los ajustes a los salarios calificados para \nel crédito de retención de empleados se declaran en la línea 30 del \nFormulario 941-X. Los ajustes a los gastos calificados del plan de \nsalud calificados asignables al crédito de retención de empleados \nse declaran en la línea 31a del Formulario 941-X. Si reclamó el \ncrédito de retención de empleados en su Formulario 941 original \npara el trimestre y hace cualquier corrección en el Formulario 941-X \npara el trimestre a cantidades usadas para calcular este crédito, \ntendrá que recalcular la cantidad del crédito usando la Hoja de \nTrabajo 4. También usará esta hoja de trabajo para calcular este \ncrédito si está reclamando el crédito por primera vez en el \nFormulario 941-X.\n18b. Porción No Reembolsable del Crédito por \nlos Salarios de Licencia por Enfermedad y \nFamiliar Calificados por la Licencia Tomada \nDespués del 31 de Marzo de 2021 y Antes del 1 \nde Octubre de 2021\nPara correcciones a la línea 11d del Formulario 941, el crédito por \nlos salarios de licencia por enfermedad y familiar calificados sólo \nestá disponible para los salarios pagados con respecto a la licencia \ntomada después del 31 de marzo de 2021 y antes del 1 de octubre \nde 2021. No anote ninguna cantidad en la línea 18b si está \ncorrigiendo un trimestre que comenzó antes del 1 de abril de 2021.\nSi está corrigiendo la porción no reembolsable del crédito por los \nsalarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de \noctubre de 2021 que declaró en la línea 11d del Formulario 941, \nanote en la columna 1 el total de la cantidad corregida de la línea 2r \ndel Paso 2 de la Hoja de Trabajo 3. En la columna 2, anote la \ncantidad que usted declaró originalmente o la cantidad que corrigió \npreviamente. En la columna 3, anote la diferencia entre las \ncolumnas 1 y 2. Para más información sobre el crédito por los \nsalarios de licencia por enfermedad y familiar calificados, acceda a \nIRS.gov/PLC.\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en las columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nDefinición de los salarios de licencia por enfermedad y fami-\nliar calificados por la licencia tomada después del 31 de mar-\nzo de 2021 y antes del 1 de octubre de 2021. Para propósitos de \neste crédito, los salarios de licencia por enfermedad calificados y los \nsalarios por la licencia familiar calificados son salarios para \npropósitos del impuesto del Seguro Social y del Medicare, \ndeterminados sin tomar en cuenta las exclusiones de la definición \nde empleo conforme a las secciones 3121(b)(1) a (22) que un \nempleador paga y que, por lo demás, cumplen con los requisitos de \nla EPSLA o la FMLA Expandida, según promulgados conforme a la \nFFCRA y enmendados para propósitos de la Ley ARP. Los salarios \nde licencia por enfermedad calificados sujetos a impuestos y los \nsalarios de licencia familiar calificados sujetos a impuestos por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de \noctubre de 2021 se incluyeron en la columna 1 de la línea 5a del \nFormulario 941 y sólo pueden ser ajustados en la línea 8 del \nFormulario 941-X. El total de los salarios de licencia por enfermedad \ny familiar calificados por la licencia tomada después del 31 de \nmarzo de 2021 y antes del 1 de octubre de 2021, incluyendo \ncualquier salario de licencia calificado que estuviera por encima de \nla base salarial del Seguro Social y cualquier salario de licencia \ncalificado excluido de la definición de empleo conforme a las \nsecciones 3121(b)(1) a (22), se incluyeron en las líneas 23 y 26 del \nFormulario 941, respectivamente, y sólo pueden ser ajustados en \nlas líneas 35 y 38 del Formulario 941-X, respectivamente. Use la \nHoja de Trabajo 3 para calcular su crédito.\nInst. para el Formulario 941-X (sp) (4-2024)\n19\n", "Asegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n18c. Porción No Reembolsable del Crédito de \nAsistencia para las Primas de COBRA\nLa asistencia para las primas de COBRA estaba disponible para los \nperíodos de cobertura que comienzan en o antes del 1 de abril de \n2021 hasta los períodos que comienzan en o antes del 30 de \nseptiembre de 2021. Para más información, vea Crédito para pagos \nde asistencia para primas de COBRA se limita a períodos de \ncobertura que comienzan en o después del 1 de abril de 2021 hasta \nperíodos de cobertura que comienzan en o antes del 30 de \nseptiembre de 2021 bajo Recordatorios, anteriormente. Use la \nlínea 18c sólo para las correcciones de los trimestres que \ncomienzan después del 31 de marzo de 2021.\nLos beneficiarios de las primas que reciben una elección de \nuna persona que reúne los requisitos para recibir asistencia \ntienen derecho al crédito de asistencia para las primas de \nCOBRA por las primas no pagadas durante el trimestre en el que se \nrecibe la elección. Vea el Notice 2021-31 (Aviso 2021-31) para más \ninformación.\nSi está corrigiendo la porción no reembolsable del crédito de \nasistencia para las primas de COBRA que declaró en la línea 11e \ndel Formulario 941, anote en la columna 1 el total de la cantidad \ncorregida de la línea 2g del Paso 2 de la Hoja de Trabajo 5. En la \ncolumna 2, anote la cantidad que usted declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2.\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en las columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n18d. Número de Individuos que Recibieron \nAsistencia para las Primas de COBRA\nUse la línea 18d sólo para las correcciones de los trimestres que \ncomienzan después del 31 de marzo de 2021.\nSi está corrigiendo el número de individuos que recibieron \nasistencia para las primas de COBRA que declaró en la línea 11f \ndel Formulario 941, anote en la columna 1 el total de la cantidad \ncorregida. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n19 a 22. Aportaciones Especiales a los Salarios \npara el Impuesto Federal sobre el Ingreso, los \nImpuestos del Seguro Social, los Impuestos del \nMedicare y el Impuesto Adicional del Medicare\nLa sección 3509 provee tasas especiales para la retención de la \nparte correspondiente al empleado del impuesto federal sobre el \ningreso, el impuesto del Seguro Social, el impuesto del Medicare y \nel Impuesto Adicional del Medicare cuando los trabajadores son \nreclasificados como empleados en ciertas circunstancias. La tasa \ncorrespondiente depende de si presentó las declaraciones \ninformativas que se requieren. Un empleador no puede recuperar \nningún impuesto pagado bajo esta disposición de los empleados. \nLa parte completa del empleador del impuesto del Seguro Social y \ndel Medicare tiene que pagarse en toda situación de reclasificación.\nNota: Las tasas conforme a la sección 3509 no están disponibles si \nusted intencionalmente hizo caso omiso de los requisitos de la \nCONSEJO\nretención de los impuestos del empleado, o si retuvo el impuesto \nfederal sobre el ingreso pero no retuvo los impuestos del Seguro \nSocial y del Medicare. Las tasas conforme a la sección 3509 \ntampoco están disponibles para ciertos empleados estatutarios.\nEn las líneas 19 a 22, anote sólo las correcciones hechas a \nsalarios que son el resultado de la reclasificación de ciertos \ntrabajadores como empleados cuando las tasas conforme a la \nsección 3509 se usan para calcular los impuestos.\nSi el empleador expidió las declaraciones informativas \nrequeridas, use las tasas conforme a la sección 3509, tal como se \nindica a continuación:\n• Para los impuestos del Seguro Social, use la tasa que le \ncorresponde al empleador del 6.2%, más el 20% de la tasa que le \ncorresponde al empleado del 6.2%, para una tasa total del 7.44% \nde los salarios.\n• Para los impuestos del Medicare, use la tasa que le corresponde \nal empleador del 1.45%, más el 20% de la tasa que le corresponde \nal empleado del 1.45%, para una tasa total del 1.74% de los \nsalarios.\n• Para el Impuesto Adicional del Medicare, use el 0.18% (el 20% \nde la tasa que le corresponde al empleado del 0.9%) de los salarios \nsujetos al Impuesto Adicional del Medicare.\n• Para la retención del impuesto federal sobre los ingresos, la tasa \nes del 1.5% de los salarios.\nSi el empleador no expidió las declaraciones informativas \nrequeridas, use las tasas conforme a la sección 3509, tal como se \nindica a continuación:\n• Para los impuestos del Seguro Social, use la tasa que le \ncorresponde al empleador del 6.2%, más el 40% de la tasa que le \ncorresponde al empleado del 6.2%, para una tasa total del 8.68% \nde los salarios.\n• Para los impuestos del Medicare, use la tasa que le corresponde \nal empleador del 1.45%, más el 40% de la tasa que le corresponde \nal empleado del 1.45%, para una tasa total del 2.03% de los \nsalarios.\n• Para el Impuesto Adicional del Medicare, use el 0.36% (el 40% \nde la tasa que le corresponde al empleado del 0.9%) de los salarios \nsujetos al Impuesto Adicional del Medicare.\n• Para la retención del impuesto federal sobre el ingreso, la tasa es \ndel 3.0% de los salarios.\nA diferencia de algunas otras líneas en el Formulario 941-X, \nanote en la columna 1 sólo los salarios corregidos de los \ntrabajadores reclasificados, no la cantidad pagada a todos los \nempleados. Anote en la columna 2 los salarios declarados \nanteriormente (si alguno) correspondientes a los empleados \nreclasificados. Para obtener la cantidad para la columna 4, use las \ntasas conforme a la sección 3509 que le correspondan. Si presentó \nlas declaraciones informativas requeridas para algunos empleados \npero no las presentó para otros empleados, asegúrese de usar las \ntasas correspondientes a cada empleado al calcular las cantidades \nen la columna 4 y muestre sus cálculos en la línea 43. La corrección \ntributaria en la columna 4 será una cifra positiva si aumentó la \ncantidad de salarios que había declarado anteriormente. Vea las \ninstrucciones para la línea 42, más adelante, para más información.\n23. Subtotal\nCombine las cantidades de la columna 4 de las líneas 7 a 22 y \nanote el resultado en la línea 23.\nEjemplo. Usted anotó “1,400.00” en la columna 4 de la línea 7; \n“-500.00” en la columna 4 de la línea 8; y “-100.00” en la columna 4 \nde la línea 12. Combine las cantidades y anote “800.00” en la \ncolumna 4 de la línea 23.\nLínea 7\n1,400\nLínea 8\n(500)\nLínea 12\n+ (100)\nLínea 23\n800.00\n20\nInst. para el Formulario 941-X (sp) (4-2024)\n", "25. Porción Reembolsable del Crédito por los \nSalarios de Licencia por Enfermedad y Familiar \nCalificados por la Licencia Tomada Después del \n31 de Marzo de 2020 y Antes del 1 de Abril de \n2021\nPor lo general, el plazo de prescripción para corregir la \nporción reembolsable del crédito por los salarios de licencia \npor enfermedad y familiar calificados pagados en el \nsegundo, tercer y cuarto trimestres de 2020 venció el 15 de abril de \n2024 para la mayoría de los empleadores. Para más información \nsobre el plazo de prescripción, vea ¿Existe una Fecha de \nVencimiento para Presentar el Formulario 941-X?, anteriormente.\nPara correcciones a la línea 13c del Formulario 941, el crédito \npor los salarios de licencia por enfermedad y familiar calificados \nsólo está disponible para los salarios pagados con respecto a la \nlicencia tomada después del 31 de marzo de 2020 y antes del 1 de \nabril de 2021. No anote ninguna cantidad en la línea 25 si está \ncorrigiendo un trimestre que comenzó antes del 1 de abril de 2020.\nSi está corrigiendo la porción reembolsable del crédito por los \nsalarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2020 y antes del 1 de \nabril de 2021 que declaró en la línea 13c del Formulario 941, anote \nel total de la cantidad corregida en la columna 1 de la línea 2k del \nPaso 2 de la Hoja de Trabajo 1. En la columna 2, anote la cantidad \nque usted declaró originalmente o la cantidad que corrigió \nanteriormente. En la columna 3, anote la diferencia entre las \ncolumnas 1 y 2. Para más información sobre el crédito por los \nsalarios de licencia por enfermedad y familiar calificados, acceda a \nIRS.gov/PLC.\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en la columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n26a. Porción Reembolsable del Crédito de \nRetención de Empleados\nUse la línea 26a sólo para las correcciones de los trimestres que \ncomienzan después del 31 de marzo de 2020 y antes del 1 de enero \nde 2022.\nInstrucciones para los Salarios Calificados \nPagados Después del 12 de Marzo de 2020 y \nAntes del 1 de Julio de 2021\nPor lo general, el plazo de prescripción para corregir la \nporción reembolsable del crédito de retención de \nempleados del segundo, tercer y cuarto trimestres de 2020 \nvenció el 15 de abril de 2024 para la mayoría de los empleadores. \nPara más información sobre el plazo de prescripción, vea ¿Existe \nuna Fecha de Vencimiento para Presentar el Formulario 941-X?, \nanteriormente. Aunque las líneas 33a a 34, que se usaron para \ncorregir los salarios calificados pagados del 13 de marzo hasta el 31 \nde marzo de 2020 para el crédito de retención de empleados, ahora \nestán reservadas, continuamos haciendo referencias a esas fechas \na lo largo de estas instrucciones y en la Hoja de Trabajo 2.\nSi está corrigiendo la porción reembolsable del crédito de \nretención de empleados por los salarios calificados pagados \ndespués del 12 de marzo de 2020 y antes del 1 de julio de 2021 que \ndeclaró en la línea 13d del Formulario 941, por los salarios \ncalificados pagados después del 12 de marzo de 2020 y antes del 1 \nde julio de 2021, anote el total de la cantidad corregida de la \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\ncolumna 1 de la línea 2k del Paso 2 de la Hoja de Trabajo 2. En la \ncolumna 2, anote la cantidad que usted declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2. Para más información sobre el \ncrédito de retención de empleados por los salarios calificados \npagados después del 12 de marzo de 2020 y antes del 1 de enero \nde 2021, vea el Notice 2021-20 (Aviso 2021-20). Vea el Notice \n2021-23 (Aviso 2021-23) para más información sobre el crédito de \nretención de empleados por los salarios calificados pagados \ndespués del 31 de diciembre de 2020 y antes del 1 de julio de 2021. \nTambién vea la sección IV del Notice 2021-49 (Aviso 2021-49) y el \nRevenue Procedure 2021-33 (Procedimiento Administrativo \nTributario 2021-33).\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en las columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\nInstrucciones para los Salarios Calificados \nPagados Después del 30 de Junio de 2021 y Antes \ndel 1 de Enero de 2022\nSi está corrigiendo la porción reembolsable del crédito de retención \nde empleados que declaró en la línea 13d del Formulario 941 por \nlos salarios calificados pagados después del 30 de junio de 2021 y \nantes del 1 de enero de 2022, anote el total de la cantidad corregida \nen la columna 1 de la línea 2i del Paso 2 de la Hoja de Trabajo 4. En \nla columna 2, anote la cantidad que usted declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2. Para más información sobre el \ncrédito de retención de empleados por los salarios calificados \npagados después del 30 de junio de 2021 y antes del 1 de enero de \n2022, vea el Notice 2021-49 (Aviso 2021-49) y el Revenue \nProcedure 2021-33 (Procedimiento Administrativo Tributario \n2021-33). Vea el Notice 2021-65 (Aviso 2021-65) para \nmodificaciones al Notice 2021-49 (Aviso 2021-49).\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en las columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\nCorrecciones de la Línea 13f del Formulario 941 \n(para los Trimestres que Comienzan Después \ndel 31 de Marzo de 2020 y que Terminan Antes \ndel 1 de Abril de 2021) o de la Línea 13h del \nFormulario 941 (para los Trimestres que \nComienzan Después del 31 de Marzo de 2021 y \nque Terminan Antes del 1 de Enero de 2022)\nEl Formulario 941-X no incluye una línea para corregir las \ncantidades declaradas en la línea 13f (13h) del Formulario 941 para \nel total de los anticipos recibidos por la presentación del (de los) \nFormulario(s) 7200 para el trimestre. Si existe una discrepancia \nentre la cantidad declarada en el Formulario 941 y la cantidad de los \nanticipos de pagos emitidos, el IRS generalmente corregirá la \ncantidad declarada en la línea 13f (13h) del Formulario 941 para \nque coincida con la cantidad de anticipos de pagos emitidos. Sin \nInst. para el Formulario 941-X (sp) (4-2024)\n21\n", "embargo, es posible que los declarantes agregados tengan que \ncorregir la cantidad declarada en la línea 13f (13h) del Formulario \n941 para reflejar los anticipos de pagos correctos recibidos por sus \nclientes o usuarios. Si usted es un declarante agregado que \nnecesita corregir la cantidad declarada en la línea 13f (13h) del \nFormulario 941, incluya cualquier aumento o disminución a la \ncantidad en el Total declarado en la línea 27 del Formulario 941-X; \nescriba “Correction to line 13f” (Corrección de la línea 13f) o \n“Correction to line 13h” (Corrección de la línea 13h), según aplique, \nen la línea de puntos a la izquierda de la casilla de entrada en la \nlínea 27; explique su corrección en la línea 43; y adjunte el Anexo R \n(Formulario 941) al Formulario 941-X para mostrar las correcciones \npara sus clientes o usuarios.\n26b. Porción Reembolsable del Crédito por los \nSalarios de Licencia por Enfermedad y Familiar \nCalificados por la Licencia Tomada Después del \n31 de Marzo de 2021 y Antes del 1 de Octubre \nde 2021\nPara correcciones a la línea 13e del Formulario 941, el crédito por \nlos salarios de licencia por enfermedad y familiar calificados sólo \nestá disponible para los salarios pagados con respecto a la licencia \ntomada después del 31 de marzo de 2021 y antes del 1 de octubre \nde 2021. No anote ninguna cantidad en la línea 26b si está \ncorrigiendo un trimestre que comenzó antes del 1 de abril de 2021.\nSi está corrigiendo la porción reembolsable del crédito por los \nsalarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de \noctubre de 2021 que declaró en la línea 13e del Formulario 941, \nanote en la columna 1 el total de la cantidad corregida de la línea 2s \ndel Paso 2 de la Hoja de Trabajo 3. En la columna 2, anote la \ncantidad que usted declaró originalmente o la cantidad que corrigió \npreviamente. En la columna 3, anote la diferencia entre las \ncolumnas 1 y 2. Para más información sobre el crédito por los \nsalarios de licencia por enfermedad y familiar calificados, acceda a \nIRS.gov/PLC.\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en las columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n26c. Porción Reembolsable del Crédito de \nAsistencia para las Primas de COBRA\nLa asistencia para las primas de COBRA estuvo disponible para los \nperíodos de cobertura que comienzan en o después del 1 de abril \nde 2021 hasta los períodos que comienzan en o antes del 30 de \nseptiembre de 2021. Para más información, vea Crédito para pagos \nde asistencia para primas de COBRA se limita a períodos de \ncobertura que comienzan en o después del 1 de abril de 2021 hasta \nperíodos de cobertura que comienzan en o antes del 30 de \nseptiembre de 2021 bajo Recordatorios, anteriormente. Use la \nlínea 26c sólo para las correcciones de los trimestres que \ncomienzan después del 31 de marzo de 2021.\nSi está corrigiendo la porción reembolsable del crédito de \nasistencia para las primas de COBRA que declaró en la línea 13f \ndel Formulario 941, anote en la columna 1 el total de la cantidad \ncorregida de la línea 2h del Paso 2 de la Hoja de Trabajo 5. En la \ncolumna 2, anote la cantidad que usted declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2.\nCopie la cantidad de la columna 3 a la columna 4. No obstante, \npara mostrar debidamente la cantidad como partida de crédito o \nsaldo adeudado, anote una cifra positiva de la columna 3 como cifra \nnegativa en la columna 4 o una cifra negativa de la columna 3 como \ncifra positiva en la columna 4. Para un ejemplo de cómo declarar las \ncantidades en las columnas 1 a 4 para un crédito tributario sobre la \nnómina, vea las instrucciones para la línea 17, anteriormente.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n27. Total\nCombine las cantidades de las líneas 23 a 26c de la columna 4 y \nanote el resultado en la línea 27.\nSu crédito. Si la cantidad que anotó en la línea 27 es menos de \ncero, por ejemplo, “-115.00”, usted tiene un crédito porque declaró \nen exceso sus impuestos federales sobre la nómina.\n• Si marcó el recuadro en la línea 1, incluya esta cantidad en la \nlínea Total de Depósitos del Formulario 941 correspondiente al \ntrimestre durante el cual presentó el Formulario 941-X. Si en la \nactualidad presenta el Formulario 944 porque sus requisitos de \npresentación han cambiado, incluya esta cantidad en la línea Total \nde depósitos del Formulario 944 para el año en el cual presentó el \nFormulario 941-X. No haga ningún cambio a su registro de la \nobligación tributaria federal declarada en la línea 16 del Formulario \n941 o en el Anexo B (Formulario 941) si su Formulario 941-X se \npresenta a tiempo. Las cantidades declaradas en el registro deben \nreflejar su obligación tributaria actual para el período.\n• Si marcó el recuadro de la línea 2, usted está presentando una \nreclamación de reembolso o reducción por la cantidad que se \nindica.\nSi su crédito es menos de $1, le enviaremos un reembolso o se \nlo aplicaremos como crédito sólo si lo solicita por escrito.\nCantidad que adeuda. Si la cantidad que aparece en la línea 27 \nes una cifra positiva, tiene que pagar la cantidad que adeuda para \nel momento en que presente el Formulario 941-X. No puede \nutilizar ningún crédito que aparezca en otro Formulario 941-X para \npagar la cantidad adeudada, aun si presentó por la cantidad \nadeudada y por el crédito a la misma vez.\nSi adeuda impuestos y está presentando a tiempo un Formulario \n941-X, no presente un Anexo B (Formulario 941) enmendado, a \nmenos que se le haya impuesto una multa FTD causada por un \nAnexo B (Formulario 941) incorrecto, incompleto o que no ha sido \npresentado. No incluya el aumento en los impuestos declarados en \nel Formulario 941-X en ningún Anexo B (Formulario 941) \nenmendado que presente.\nSi adeuda impuestos y está presentando un Formulario 941-X \ntarde, es decir, después de la fecha de vencimiento del Formulario \n941 para el trimestre en el cual descubrió el error, tendrá que \npresentar un Anexo B (Formulario 941) enmendado con el \nFormulario 941-X. De no hacerlo así, el IRS le podrá imponer una \nmulta FTD “promediada”. El impuesto total declarado en la línea \nObligación total para el trimestre del Anexo B (Formulario 941) \ntiene que ser igual al impuesto corregido (línea 12 del Formulario \n941, combinada con toda corrección declarada en la línea 23 del \nFormulario 941-X) para el trimestre, menos toda reducción y \ntasación tributaria libre de intereses que haya sido determinada \npreviamente.\nMétodos de pago. Puede pagar la cantidad que adeuda en la \nlínea 27 por medios electrónicos usando el sistema de pago \nelectrónico del impuesto federal (EFTPS), con tarjeta de crédito, con \ntarjeta de débito o con cheque o giro.\n• El método preferido de pago es el EFTPS. Para obtener más \ninformación, acceda a EFTPS.gov o llame al 800-555-4477 (al \n800-244-4829 (para español) o al 303-967-5916 si está llamando \nfuera de los Estado Unidos (la llamada no es gratis)). Para \ncomunicarse con el EFTPS utilizando los Servicios de \nRetransmisión de Telecomunicaciones (TRS, por sus siglas en \ninglés) para personas sordas, con dificultades auditivas o con \nimpedimento del habla, marque el 711 en su teléfono y luego \nproporciónele al asistente de los Servicios de Retransmisión de \nTelecomunicaciones el número 800-244-4829 indicado \nanteriormente o el 800-733-4829. Puede conseguir información \nadicional acerca del EFTPS en la Publicación 966.\n22\nInst. para el Formulario 941-X (sp) (4-2024)\n", "• Para pagar con tarjeta de crédito o débito, acceda a IRS.gov/\nPagueConTarjeta. Su pago será procesado por un procesador de \npagos quien cobrará un cargo por servicio.\n• Si paga mediante un cheque o giro, hágalo a la orden de “United \nStates Treasury” (Tesoro de los Estados Unidos). Asegúrese de \nanotar su EIN, “Formulario 941-X”, el trimestre natural que está \ncorrigiendo en su cheque o giro (por ejemplo, “2do Trimestre”) y el \naño natural del trimestre que está corrigiendo.\nNo tiene que pagar si el saldo que adeuda es menos de $1.\nMulta por no depositar que se le impuso previamente. Si la \nlínea 27 refleja impuestos declarados en exceso y el IRS le impuso \n(gravó) una multa FTD previamente, quizás pueda reducir la \ncantidad de la multa. Para más información, vea las Instrucciones \npara el Anexo B (Formulario 941).\nLíneas 28 a 40\nPara las líneas 28 a 31a, la línea 32, y las líneas 35 a 40, usted sólo \nanotará las cantidades en las columnas 1, 2 y 3. Estas líneas no \ntienen un espacio de anotación para la columna 4 porque estos \najustes no dan directamente como resultado un aumento o \nreducción a su impuesto. Las cantidades anotadas en las líneas 28 \na 31a, la línea 32 y las líneas 35 a 40 son cantidades que usted \nutiliza en las Hojas de Trabajos 1 a 5, si corresponde, para calcular \nsus créditos. Si usted declaró una cantidad incorrecta en las líneas \n19 a 28 en su Formulario 941 original, entonces usted usará las \nlíneas 28 a 31a, la línea 32 y las líneas 35 a 40 del Formulario 941-X \npara declarar la corrección. Use las Hojas de Trabajo 1 a 5, si \ncorresponde, para recalcular sus créditos basados en las \ncantidades correctas declaradas en la columna 1. Para detalles \nsobre cómo completar la línea 31b, vea las instrucciones para la \nlínea 31b, más adelante. Asegúrese de explicar en la línea 43 las \nrazones por las que hizo sus correcciones.\n28. Gastos Calificados del Plan de Salud \nAsignables a los Salarios de Licencia por \nEnfermedad Calificados por la Licencia Tomada \nDespués del 31 de Marzo de 2020 y Antes del 1 \nde Abril de 2021\nPor lo general, el plazo de prescripción para corregir los \ngastos calificados del plan de salud asignables a los \nsalarios de licencia por enfermedad calificados pagados en \nel segundo, tercer y cuarto trimestres de 2020 venció el 15 de abril \nde 2024 para la mayoría de los empleadores. Para más información \nsobre el plazo de prescripción, vea ¿Existe una Fecha de \nVencimiento para Presentar el Formulario 941-X?, anteriormente.\nSi está corrigiendo los gastos calificados del plan de salud \nasignables a los salarios de licencia por enfermedad calificados por \nla licencia tomada después del 31 de marzo de 2020 y antes del 1 \nde abril de 2021 que declaró en la línea 19 del Formulario 941, \nanote en la columna 1 el total de la cantidad corregida para todos \nlos empleados. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2. Anote la cantidad \ncorregida de la columna 1 en la línea 2b del Paso 2 de la Hoja de \nTrabajo 1.\n29. Gastos Calificados del Plan de Salud \nAsignables a los Salarios de Licencia Familiar \nCalificados por la Licencia Tomada Después del \n31 de Marzo de 2020 y Antes del 1 de Abril de \n2021\nPor lo general, el plazo de prescripción para corregir los \ngastos calificados del plan de salud asignables a los \nsalarios de licencia familiar calificados pagados el segundo, \ntercer y cuarto trimestres de 2020 venció el 15 de abril de 2024 para \nla mayoría de los empleadores. Para más información sobre el plazo \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nde prescripción, vea ¿Existe una Fecha de Vencimiento para \nPresentar el Formulario 941-X?, anteriormente.\nSi está corrigiendo los gastos calificados del plan de salud \nasignables a los salarios de licencia familiar calificados por la \nlicencia tomada después del 31 de marzo de 2020 y antes del 1 de \nabril de 2021 que usted declaró en la línea 20 del Formulario 941, \nanote en la columna 1 el total de la cantidad corregida para todos \nlos empleados. En la columna 2, anote la cantidad que usted \ndeclaró originalmente o la cantidad que corrigió previamente. En la \ncolumna 3, anote la diferencia entre las columnas 1 y 2. Anote la \ncantidad corregida de la columna 1 en la línea 2f del Paso 2 de la \nHoja de Trabajo 1.\n30. Salarios Calificados para el Crédito de \nRetención de Empleados\nPor lo general, el plazo de prescripción para corregir los \nsalarios calificados para el crédito de retención de \nempleados para el segundo, tercer y cuarto trimestres de \n2020 venció el 15 de abril de 2024 para la mayoría de los \nempleadores. Para más información sobre el plazo de prescripción, \nvea ¿Existe una Fecha de Vencimiento para Presentar el Formulario \n941-X?, anteriormente.\nUse la línea 30 sólo para las correcciones de los trimestres que \ncomienzan después del 31 de marzo de 2020 y antes del 1 de enero \nde 2022.\nSi está corrigiendo los salarios calificados para el crédito de \nretención de empleados que declaró en la línea 21 del Formulario \n941, anote en la columna 1 el total de la cantidad corregida para \ntodos los empleados. En la columna 2, anote la cantidad que usted \ndeclaró originalmente o la cantidad que corrigió previamente. En la \ncolumna 3, anote la diferencia entre las columnas 1 y 2. Anote la \ncantidad corregida de la columna 1 en la línea 2a del Paso 2 de la \nHoja de Trabajo 2 por los salarios calificados pagados después del \n12 de marzo de 2020 y antes del 1 de julio de 2021. Anote la \ncantidad corregida de la columna 1 en la línea 2a del Paso 2 de la \nHoja de Trabajo 4 por los salarios calificados pagados después del \n30 de junio de 2021 y antes del 1 de enero de 2022.\n31a. Gastos Calificados del Plan de Salud para \nel Crédito de Retención de Empleados\nPor lo general, el plazo de prescripción para corregir los \ngastos calificados del plan de salud asignables a los \nsalarios del crédito de retención de empleados en el \nsegundo, tercer y cuarto trimestres de 2020 venció el 15 de abril de \n2024 para la mayoría de los empleadores. Para más información \nsobre el plazo de prescripción, vea ¿Existe una Fecha de \nVencimiento para Presentar el Formulario 941-X?, anteriormente.\nUse la línea 31a sólo para las correcciones de los trimestres que \ncomienzan después del 31 de marzo de 2020 y antes del 1 de enero \nde 2022.\nSi está corrigiendo los gastos calificados del plan de salud \nasignables a los salarios declarados en la línea 21 del Formulario \n941 que usted declaró en la línea 22 del Formulario 941, anote en la \ncolumna 1 el total de la cantidad corregida para todos los \nempleados. En la columna 2, anote la cantidad que usted declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2. Anote la cantidad \ncorregida de la columna 1 en la línea 2b del Paso 2 de la Hoja de \nTrabajo 2 por los gastos calificados del plan de salud asignables a \nlos salarios calificados pagados después del 12 de marzo de 2020 y \nantes del 1 de julio de 2021. Anote la cantidad corregida de la \ncolumna 1 en la línea 2b del Paso 2 de la Hoja de Trabajo 4 por los \ngastos calificados del plan de salud asignables a los salarios \ncalificados pagados después del 30 de junio de 2021 y antes del 1 \nde enero de 2022.\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nInst. para el Formulario 941-X (sp) (4-2024)\n23\n", "31b. Recuadro para un Startup (Negocio \nEmergente) en Recuperación\nPara el cuarto trimestre de 2021, sólo un startup (negocio \nemergente) en recuperación puede reclamar el crédito de \nretención de empleados.\nSi marca el recuadro en la línea 31b para informarnos si reúne \nlos requisitos para el crédito de retención de empleados en el tercer \no en el cuarto trimestre de 2021 únicamente porque su negocio es \nun startup (negocio emergente) en recuperación depende de su \naplicabilidad y de cómo respondió originalmente la pregunta en la \nlínea 18b del Formulario 941.\n• Si marcó el recuadro en la línea 18b en su Formulario 941 \npresentado originalmente y aún califica para el crédito de retención \nde empleados únicamente porque su negocio es un startup \n(negocio emergente) en recuperación, marque el recuadro en la \nlínea 31b.\n• Si marcó el recuadro en la línea 18b en su Formulario 941 \npresentado originalmente, pero esa respuesta ya no es precisa, no \nmarque el recuadro en la línea 31b. Sin embargo, explique en \ndetalle en la línea 43 por qué ya no piensa que es un startup \n(negocio emergente) en recuperación y, si está corrigiendo el tercer \ntrimestre de 2021, las razones por las que aún califica para el \ncrédito de retención de empleados.\n• Si no marcó el recuadro en la línea 18b en su Formulario 941 \npresentado originalmente y esta pregunta aún no le aplica, no \nmarque el recuadro en la línea 31b.\n• Si no marcó el recuadro en la línea 18b en su Formulario 941 \npresentado originalmente, pero ahora está reclamando el crédito de \nretención de empleados como un startup (negocio emergente) en \nrecuperación, marque el recuadro en la línea 31b.\nStartup (negocio emergente) en recuperación. Para el tercer \ntrimestre de 2021, un startup (negocio emergente) en recuperación \nes un empleador que:\n• Comenzó a ejercer las actividades de comercio o negocio \ndespués del 15 de febrero de 2020;\n• Tuvo un promedio de entradas brutas de $1 millón o menos por \nlos 3 años tributarios que terminan con el año tributario antes del \ntrimestre natural en el que se reclama el crédito de retención de \nempleados; y\n• No reúne los requisitos de algún otro modo para el crédito de \nretención de empleados porque las operaciones del negocio no \nestán suspendidas total o parcialmente debido a una orden \ngubernamental o porque las entradas brutas (según el significado \nde la sección 448(c) o, si es una organización exenta de impuestos, \nla sección 6033) no son menos del 80% de las entradas brutas para \nel mismo trimestre natural en el año natural 2019. El crédito por \nretención de empleados no está disponible en el segundo trimestre \nde 2021 por ser un startup (negocio emergente) en recuperación.\nPara el cuarto trimestre de 2021, un startup (negocio emergente) \nen recuperación es un empleador que comenzó a ejercer las \nactividades de comercio o negocio después del 15 de febrero de \n2020 y tuvo un promedio de entradas brutas anuales de $1 millón o \nmenos por los 3 años tributarios que terminan con el año tributario \nantes del trimestre natural en el que se reclama el crédito de \nretención de empleados.\nLos startup (negocios emergentes) en recuperación están \nlimitados a un crédito máximo de retención de empleados \nde $50,000 por trimestre. Si marca el recuadro de la línea \n31b, no anote más de $50,000 en total para el trimestre en las \nlíneas 18a y 26a.\n32. Crédito de la Línea 11 del Formulario 5884-C \npara este Trimestre\nUse la línea 32 sólo para las correcciones de los trimestres que \ncomienzan después del 31 de marzo de 2020 y antes del 1 de abril \nde 2021.\nSi está corrigiendo el crédito de la línea 11 del Formulario \n5884-C para el segundo, el tercer o el cuarto trimestre de 2020 o el \nprimer trimestre de 2021, que usted declaró en la línea 23 del \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nFormulario 941, anote en la columna 1 el total de la cantidad \ncorregida para todos los empleados. En la columna 2, anote la \ncantidad que usted declaró originalmente o la cantidad que corrigió \npreviamente. En la columna 3, anote la diferencia entre las \ncolumnas 1 y 2. Anote la cantidad corregida de la columna 1 en la \nlínea 1j del Paso 1 de la Hoja de Trabajo 1. El anotar una cantidad \naquí es estrictamente para el propósito de calcular el crédito por los \nsalarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2020 y antes del 1 de \nabril de 2021 en la Hoja de Trabajo 1. Para propósitos de calcular \nel crédito de retención de empleados por los salarios calificados \npagados después del 12 de marzo de 2020 y antes del 1 de julio de \n2021, anote la cantidad corregida de la columna 1 en la línea 1k del \nPaso 1 de la Hoja de Trabajo 2, a menos que también haya \ncompletado la Hoja de Trabajo 1 y esté trasladando la cantidad de \nla línea 1l del Paso 1 de la Hoja de Trabajo 1 a la línea 1a del Paso \n1 de la Hoja de Trabajo 2. El declarar una corrección en esta línea \nno corrige el crédito reclamado en el Formulario 5884-C.\n35. Salarios de Licencia por Enfermedad \nCalificados por la Licencia Tomada Después del \n31 de Marzo de 2021 y Antes del 1 de Octubre \nde 2021\nSi está corrigiendo los salarios de licencia por enfermedad \ncalificados por la licencia tomada después del 31 de marzo de 2021 \ny antes del 1 de octubre de 2021 que declaró en la línea 23 del \nFormulario 941, anote en la columna 1 el total de la cantidad \ncorregida. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2. Anote la cantidad \ncorregida de la columna 1 en la línea 2a del Paso 2 de la Hoja de \nTrabajo 3.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n36. Gastos Calificados del Plan de Salud \nAsignables a los Salarios de Licencia por \nEnfermedad Calificados por la Licencia Tomada \nDespués del 31 de Marzo de 2021 y Antes del 1 \nde Octubre de 2021\nSi está corrigiendo los gastos calificados del plan de salud \nasignables a los salarios de licencia por enfermedad calificados por \nla licencia tomada después del 31 de marzo de 2021 y antes del 1 \nde octubre de 2021 que declaró en la línea 24 del Formulario 941, \nanote en la columna 1 el total de la cantidad corregida para todos \nlos empleados. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2. Anote la cantidad \ncorregida de la columna 1 en la línea 2b del Paso 2 de la Hoja de \nTrabajo 3.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n37. Cantidades de Ciertos Acuerdos de \nNegociación Colectiva Asignables a los Salarios \nde Licencia por Enfermedad Calificados por la \nLicencia Tomada Después del 31 de Marzo de \n2021 y Antes del 1 de Octubre de 2021\nSi está corrigiendo las cantidades de ciertos acuerdos de \nnegociación colectiva asignables a los salarios de licencia por \nenfermedad calificados por la licencia tomada después del 31 de \nmarzo de 2021 y antes del 1 de octubre de 2021 que declaró en la \nlínea 25 del Formulario 941, anote en la columna 1 el total de la \ncantidad corregida para todos los empleados. En la columna 2, \nanote la cantidad que declaró originalmente o la cantidad que \ncorrigió previamente. En la columna 3, anote la diferencia entre las \ncolumnas 1 y 2. Anote la cantidad corregida de la columna 1 en la \nlínea 2c del Paso 2 de la Hoja de Trabajo 3.\n24\nInst. para el Formulario 941-X (sp) (4-2024)\n", "Asegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n38. Salarios de Licencia Familiar Calificados por \nla Licencia Tomada Después del 31 de Marzo de \n2021 y Antes del 1 de Octubre de 2021\nSi está corrigiendo los salarios de licencia familiar calificados por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de \noctubre de 2021 que declaró en la línea 26 del Formulario 941, \nanote en la columna 1 el total de la cantidad corregida. En la \ncolumna 2, anote la cantidad que declaró originalmente o la \ncantidad que corrigió previamente. En la columna 3, anote la \ndiferencia entre las columnas 1 y 2. Anote la cantidad corregida de \nla columna 1 en la línea 2g del Paso 2 de la Hoja de Trabajo 3.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n39. Gastos Calificados del Plan de Salud \nAsignables a los Salarios de Licencia Familiar \nCalificados por la Licencia Tomada Después del \n31 de Marzo de 2021 y Antes del 1 de Octubre \nde 2021\nSi está corrigiendo los gastos calificados del plan de salud \nasignables a los salarios de licencia familiar calificados por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de \noctubre de 2021 que declaró en la línea 27 del Formulario 941, \nanote en la columna 1 el total de la cantidad corregida para todos \nlos empleados. En la columna 2, anote la cantidad que declaró \noriginalmente o la cantidad que corrigió previamente. En la columna \n3, anote la diferencia entre las columnas 1 y 2. Anote la cantidad \ncorregida de la columna 1 en la línea 2h del Paso 2 de la Hoja de \nTrabajo 3.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\n40. Cantidades de Ciertos Acuerdos de \nNegociación Colectiva Asignables a los Salarios \nde Licencia Familiar Calificados por la Licencia \nTomada Después del 31 de Marzo de 2021 y \nAntes del 1 de Octubre de 2021\nSi está corrigiendo las cantidades de ciertos acuerdos de \nnegociación colectiva asignables a los salarios de licencia familiar \ncalificados por la licencia tomada después del 31 de marzo de 2021 \ny antes del 1 de octubre de 2021 que declaró en la línea 28 del \nFormulario 941, anote en la columna 1 el total de la cantidad \ncorregida para todos los empleados. En la columna 2, anote la \ncantidad que declaró originalmente o la cantidad que corrigió \npreviamente. En la columna 3, anote la diferencia entre las \ncolumnas 1 y 2. Anote la cantidad corregida de la columna 1 en la \nlínea 2i del Paso 2 de la Hoja de Trabajo 3.\nAsegúrese de explicar en la línea 43 las razones por las que hizo \nesta corrección.\nParte 4: Explique Sus Correcciones \npara este Trimestre\n41. Correcciones de las Cantidades Declaradas \nde Menos y las Cantidades Declaradas en \nExceso\nMarque el recuadro en la línea 41 si cualesquier correcciones que \nanotó en la columna 3 de las líneas 7 a 22, 25 a 26c, 28 a 31a, 32 o \nlas líneas 35 a 40 reflejan tanto cantidades declaradas de menos \ncomo cantidades declaradas en exceso.\nEjemplo. Si tuvo un aumento de los salarios sujetos al impuesto \ndel Seguro Social de $15,000 para Javier Negro y una reducción de \nlos salarios sujetos al impuesto del Seguro Social de $5,000 para \nSofía Rosa, usted anotaría $10,000 en la columna 3 de la línea 8. \nEsos $10,000 representan el cambio neto a causa de la corrección.\nEn la línea 43, tiene que dar las razones que expliquen el \naumento de $15,000 y también la reducción de $5,000.\n42. ¿Reclasificó a Sus Trabajadores?\nMarque el recuadro en la línea 42 si reclasificó a algún empleado \ncomo contratista independiente o como “trabajador que no es \nempleado” (trabajador que no está en nómina). También marque \neste recuadro si el IRS (o usted) determinó que los trabajadores que \nusted trató como contratistas independientes o trabajadores que no \nson empleados deberían estar clasificados como empleados. En la \nlínea 43, provea una razón detallada que explique por qué \nreclasificó a un trabajador y, si usó tasas conforme a la sección 3509 \nen las líneas 19 a 22 para un trabajador que fue reclasificado como \nempleado, explique por qué le corresponden las tasas conforme a la \nsección 3509 y cuáles tasas usó.\nDeclaración que no se presentó debido a que no trató como \nempleado a ningún trabajador. Si no ha presentado \nanteriormente un Formulario 941 porque trató erróneamente a todos \nlos trabajadores como si fueran contratistas independientes o \ntrabajadores que no eran empleados, presente un Formulario 941 \npara cada trimestre atrasado.\nEn cada Formulario 941 por el cual tiene derecho a usar tasas \nconforme a la sección 3509, complete los siguientes pasos:\n• Anote “Misclassified Employees” (Empleados clasificados \nerróneamente) en letra negrilla en la parte superior de la página 1.\n• Anote cero (“-0-”) en la línea 12.\n• Complete la sección titulada Firme Aquí.\n• Adjunte un Formulario 941-X debidamente completado (vea las \ninstrucciones a continuación).\nEn cada Formulario 941-X, complete los siguientes pasos:\n• Complete la parte superior del Formulario 941-X, incluyendo la \nfecha en que descubrió el error.\n• Anote las cantidades de los salarios en la columna 1 de las líneas \n19 a 22.\n• Anote cero (“-0-”) en la columna 2 de las líneas 19 a 22.\n• Complete las columnas 3 y 4, tal como se le indica en la Parte 3.\n• Provea una explicación detallada en la línea 43.\n• Complete la sección titulada Firme Aquí.\nSi no puede usar las tasas conforme a la sección 3509 (por \nejemplo, debido a que los trabajadores que usted trató \ncomo trabajadores que no son empleados eran, de hecho, \nempleados estatutarios determinados), presente un Formulario 941 \npor cada trimestre atrasado. Anote “Misclassified Employees” \n(Empleados clasificados erróneamente) en letra negrilla en la parte \nsuperior de la página 1 de cada Formulario 941. Complete el \nFormulario 941 usando las Instrucciones para el Formulario 941. \nAdjunte el Formulario 941-X a cada Formulario 941. Complete la \nparte superior del Formulario 941-X, incluyendo la fecha en que \ndescubrió el error y provea una explicación detallada en la línea 43.\n43. Explique Sus Correcciones\nEl reglamento del Tesoro requiere que usted explique en detalle los \nfundamentos y hechos en los cuales se basa cada corrección. En la \nlínea 43, describa en detalle cada corrección que anotó en la \ncolumna 4 en las líneas 7 a 22 y las líneas 25 a 26c. También utilice \nla línea 43 para describir en detalle las correcciones hechas en la \nlínea 6, las líneas 28 a 32 y las líneas 35 a 40. Si necesita más \nespacio, adjunte hojas adicionales y asegúrese de anotar su \nnombre, EIN, “Formulario 941-X”, el trimestre que está corrigiendo \n(por ejemplo, “2do Trimestre”) y el año natural del trimestre que está \ncorrigiendo en la parte superior de cada hoja.\nUsted tiene que describir los hechos que causaron que declarara \ncantidades de menos o en exceso. El dar explicaciones tales como \n“salarios sujetos a los impuestos del Seguro Social y del Medicare \nfueron sobrestimados” o “se descubrieron errores administrativos o \nde nómina” o “impuestos no retenidos” no es suficiente y puede \nPRECAUCION\n´\n!\nInst. para el Formulario 941-X (sp) (4-2024)\n25\n", "causar demoras al tramitar su Formulario 941-X, ya que el IRS \npuede que tenga que pedirle una explicación más completa.\nProvea la siguiente información en la explicación para cada \ncorrección:\n• El (Los) número(s) de la(s) línea(s) en el Formulario 941-X \nafectada(s).\n• La fecha en que descubrió el error.\n• La diferencia (cantidad del error).\n• La causa del error.\nUsted puede declarar la información en un párrafo. El párrafo a \ncontinuación es un ejemplo:\n“La diferencia de $1,000 que aparece en la columna 3 de las \nlíneas 6, 8 y 12 fue descubierta durante una revisión interna de la \nnómina el 13 de mayo de 2024. Descubrimos que $1,000 en \nsalarios de un empleado fueron incluidos dos veces. Esta \ncorrección elimina los salarios declarados que nunca fueron \npagados”.\nPara las correcciones que aparecen en las líneas 19 a 22, \nexplique por qué la corrección era necesaria y adjunte toda \nnotificación que haya recibido del IRS.\nParte 5: Firme Aquí\nTiene que completar las cinco páginas del Formulario\n941-X y firmarlo en la página 5. Si no lo firma, causará demoras en \nla tramitación de dicho formulario.\n¿Quién tiene que firmar el Formulario 941-X? Las siguientes \npersonas están autorizadas a firmar la declaración, según la clase \nde entidad comercial:\n• Dueño único de un negocio: El individuo que posee el negocio \n(el propietario o dueño).\n• Sociedad anónima (incluyendo una compañía de \nresponsabilidad limitada (LLC) que se trata como sociedad \nanónima): El presidente, vicepresidente u otro funcionario principal \nque esté debidamente autorizado a firmar en nombre de dicha \nentidad.\n• Sociedad colectiva (incluyendo una compañía de \nresponsabilidad limitada (LLC) que se trata como una \nsociedad colectiva) u otra empresa no incorporada: Un socio, \nun miembro u otro funcionario responsable y debidamente \nautorizado que tenga conocimiento de todas las operaciones y \nasuntos de la entidad.\n• Compañía de responsabilidad limitada (LLC) de un solo \nmiembro que se trata como una entidad ignorada (una entidad \nno considerada como separada de su dueño) para propósitos \nde los impuestos federales sobre los ingresos: El dueño de la \ncompañía de responsabilidad limitada (LLC, por sus siglas en \ninglés) u otro funcionario principal que esté debidamente autorizado \na firmar en nombre de dicha entidad.\n• Fideicomiso o caudal hereditario: El fiduciario.\nEl Formulario 941-X también puede ser firmado por un agente \ndebidamente autorizado para representar al contribuyente si se ha \npresentado un poder legal válido ante el IRS.\nMétodo alternativo para la firma. Los funcionarios de la sociedad \nanónima o agentes debidamente autorizados pueden firmar el \nFormulario 941-X por medio de un sello de goma, aparato mecánico \no programa de computadora (software). Para más detalles y la \ndocumentación requerida, vea el Revenue Procedure 2005-39 \n(Procedimiento Administrativo Tributario 2005-39). Puede ver dicho \nprocedimiento en la página 82 del Internal Revenue Bulletin 2005-28 \n(Boletín de Impuestos Internos 2005-28), disponible en IRS.gov/irb/\n2005-28_IRB#RP-2005-39.\nPara Uso Exclusivo del Preparador Remunerado\nUn preparador remunerado tiene que firmar el Formulario 941-X y \nproporcionar la información solicitada en la sección titulada Para \nUso Exclusivo del Preparador Remunerado en la Parte 5 si le \npagó al preparador por haber preparado el Formulario 941-X y dicho \npreparador no es empleado de la entidad que presenta la \ndeclaración. Los preparadores remunerados tienen que firmar las \ndeclaraciones de papel de su puño y letra. El preparador tiene que \ndarle una copia de la declaración además de la copia que será \npresentada ante el IRS.\nSi usted es preparador remunerado, anote su número de \nidentificación tributaria del preparador remunerado (PTIN, por sus \nsiglas en inglés) en el espacio provisto. Incluya su dirección \ncompleta. Si trabaja para una empresa, anote el nombre y el EIN de \nla empresa. Puede solicitar un PTIN por Internet o presentando el \nFormulario W-12. Para más información sobre cómo solicitar un \nPTIN por Internet, acceda a IRS.gov/PTIN. No puede usar su PTIN \nen lugar del EIN de la empresa que prepara la declaración.\nPor lo general, no se le requiere completar esta sección si está \npresentando la declaración en calidad de agente declarante y tiene \nun Formulario 8655 vigente y archivado con el IRS. Sin embargo, un \nagente declarante tiene que completar esta sección si dicho agente \nofreció asesoría legal; por ejemplo, aconsejándole al cliente sobre \ncómo determinar si los trabajadores son empleados o contratistas \nindependientes para propósitos de los impuestos federales.\n26\nInst. para el Formulario 941-X (sp) (4-2024)\n", "Hoja de Trabajo 1. Crédito por los Salarios de Licencia por \nEnfermedad y Familiar Calificados Ajustado por la Licencia Tomada \nDespués del 31 de Marzo de 2020 y Antes del 1 de Abril de 2021\nGuarde para Sus Registros\nTiene que utilizar esta hoja de trabajo si reclamó el crédito por los salarios de licencia por enfermedad y familiar calificados por la licencia tomada después del 31 de \nmarzo de 2020 y antes del 1 de abril de 2021 en su Formulario 941 original y corrige cualquier cantidad utilizada para calcular el crédito por los salarios de licencia por \nenfermedad y familiar calificados por la licencia tomada después del 31 de marzo de 2020 y antes del 1 de abril de 2021. También utilizará esta hoja de trabajo para \ncalcular este crédito si lo reclama por primera vez en el Formulario 941-X. Si usted es un tercero pagador, tiene que completar esta hoja de trabajo para cada cliente para \nel que es aplicable, cliente por cliente. \nPaso 1.\nDetermine la parte corregida correspondiente al empleador del impuesto del Seguro Social para este trimestre después de que se \nreduzca por cualquier crédito reclamado en el Formulario 8974, en el Formulario 5884-C y/o en el Formulario 5884-D\n1a\nAnote la cantidad de los salarios sujetos al impuesto del Seguro Social de la columna 1 de la línea 5a \nde la Parte 1 del Formulario 941 o, si corregida, la cantidad en la columna 1 de la línea 8 del \nFormulario 941-X \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1a\n \n1b\nAnote la cantidad de las propinas sujetas al impuesto del Seguro Social de la columna 1 de la línea 5b \nde la Parte 1 del Formulario 941 o, si corregida, la cantidad de la columna 1 de la línea 11 del \nFormulario 941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1b\n \n1c\nSume las líneas 1a y 1b\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1c\n \n1d\nMultiplique la línea 1c por el 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1d\n \n1e\nSi usted es un tercero pagador de compensación por enfermedad que no es un agente y está \nreclamando créditos por cantidades pagadas a sus empleados, anote la parte correspondiente al \nempleador del impuesto del Seguro Social que incluyó en la línea 8 de la Parte 1 del Formulario 941 o, \nsi corregida, la cantidad de la parte correspondiente al empleador del impuesto del Seguro Social por \npaga por enfermedad que incluyó en la columna 1 de la línea 15 del Formulario 941-X (anote como \ncifra negativa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1e\n \n1f\nParte correspondiente al empleador del impuesto del Seguro Social incluida en la columna 4 de la \nlínea 20 del Formulario 941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1f\n \n1g\nSi recibió una Section 3121(q) Notice and Demand (Notificación y solicitud de pago conforme a la \nsección 3121(q)) durante el trimestre, anote la cantidad de la parte correspondiente al empleador del \nimpuesto del Seguro Social de la notificación \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1g\n \n1h\nParte correspondiente al empleador del impuesto del Seguro Social. Combine las líneas 1d, 1e, \n1f y 1g\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1h\n \n1i\nAnote la cantidad de la línea 12 del Formulario 8974 (incluyendo todo Formulario 8974 enmendado \nadjunto al Formulario 941-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1i\n \n1j\nAnote la cantidad de la línea 11 del Formulario 5884-C para este trimestre (para los trimestres que \nterminan antes del 1 de abril de 2021, esta cantidad también se incluyó en la línea 23 de la Parte 3 del \nFormulario 941 o, si corregida, la cantidad de la columna 1 de la línea 32 del Formulario \n941-X \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1j\n \n1j(i)\nAnote la cantidad de la línea 12 del Formulario 5884-D para este trimestre \n. . . . . . . . . . . . . . . . .\n1j(i)\n \n1k\nTotal de créditos no reembolsables ya usados contra la parte correspondiente al empleador \ndel impuesto del Seguro Social. Sume las líneas 1i, 1j y 1j(i)\n. . . . . . . . . . . . . . . . . . . . . . . .\n1k\n \n1l\nParte correspondiente al empleador del impuesto del Seguro Social restante. Reste la línea 1k \nde la línea 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1l\n \nPaso 2.\nCalcule el crédito de licencia por enfermedad y familiar\n2a\nSalarios de licencia por enfermedad calificados declarados en la columna 1 de la línea 5a(i) de la \nParte 1 del Formulario 941 o, si corregidos, la cantidad de la columna 1 de la línea 9 del Formulario \n941-X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a\n \n2a(i)\nSalarios de licencia por enfermedad calificados incluidos en la línea 5c de la Parte 1 del Formulario \n941 o, si corregidos, la cantidad de la columna 1 de la línea 12 del Formulario 941-X pero no incluidos \nen la columna 1 de la línea 5a(i) de la Parte 1 del Formulario 941 o en la columna 1 de la línea 9 del \nFormulario 941-X porque los salarios declarados en esa línea estaban limitados por la base salarial \ndel Seguro Social\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(i)\n \n2a(ii) \nTotal de salarios de licencia por enfermedad calificados. Sume las líneas 2a y 2a(i) . . . . . . . . . . . .\n2a(ii)\n \n2a(iii)\nSalarios de licencia por enfermedad calificados excluidos de la definición de empleo conforme a las \nsecciones 3121(b)(1) a (22)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(iii)\n \n2b\nGastos calificados del plan de salud asignables a los salarios de licencia por enfermedad calificados \n(de la línea 19 de la Parte 3 del Formulario 941 o, si corregidos, de la columna 1 de la línea 28 del \nFormulario 941-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2b\n \n2c\nParte correspondiente al empleador del impuesto del Medicare por los salarios de licencia por \nenfermedad calificados. Multiplique la línea 2a(ii) por el 1.45% (0.0145)\n. . . . . . . . . . . . . . . . . . .\n2c\n \n2d\nCrédito por los salarios de licencia por enfermedad calificados. Sume las líneas 2a(ii), 2a(iii), \n2b y 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2d\n \n2e\nSalarios de licencia familiar calificados declarados en la columna 1 de la línea 5a(ii) de la Parte 1 del \nFormulario 941 o, si corregidos, la cantidad de la columna 1 de la línea 10 del Formulario \n941-X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e\n \n2e(i) \nSalarios de licencia familiar calificados incluidos en la línea 5c de la Parte 1 del Formulario 941 o, si \ncorregidos, la cantidad de la columna 1 de la línea 12 del Formulario 941-X pero no incluidos en la \ncolumna 1 de la línea 5a(ii) de la Parte 1 del Formulario 941, o en la columna 1 de la línea 10 del \nFormulario 941-X porque los salarios declarados en esa línea estaban limitados por la base salarial \ndel Seguro Social\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e(i)\n \n2e(ii)\nTotal de salarios de licencia familiar calificados. Sume las líneas 2e y 2e(i)\n. . . . . . . . . . . . . . . . .\n2e(ii)\n \n2e(iii)\nSalarios de licencia familiar calificados excluidos de la definición de empleo conforme a las secciones \n3121(b)(1) a (22) \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e(iii)\n \n2f\nGastos calificados del plan de salud asignables a los salarios de licencia familiar calificados (de la \nlínea 20 de la Parte 3 del Formulario 941 o, si corregidos, de la columna 1 de la línea 29 del Formulario \n941-X)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2f\n \n2g\nParte correspondiente al empleador del impuesto del Medicare por los salarios de licencia familiar \ncalificados. Multiplique la línea 2e(ii) por el 1.45% (0.0145)\n. . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g\n \n2h\nCrédito por los salarios de licencia familiar calificados. Sume las líneas 2e(ii), 2e(iii), 2f \ny 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2h\n \n2i\nCrédito por los salarios de licencia por enfermedad y familiar calificados. Sume las líneas 2d \ny 2h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2i\n \n2j\nPorción no reembolsable del crédito por los salarios de licencia por enfermedad y familiar \ncalificados por la licencia tomada después del 31 de marzo de 2020 y antes del 1 de abril de \n2021. Anote la cantidad menor entre la línea 1l o la línea 2i. Anote esta cantidad en la columna 1 de la \nlínea 17 del Formulario 941-X \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2j\n2k\nPorción reembolsable del crédito por los salarios de licencia por enfermedad y familiar \ncalificados por la licencia tomada después del 31 de marzo de 2020 y antes del 1 de abril de \n2021. Reste la línea 2j de la línea 2i y anote esta cantidad en la columna 1 de la línea 25 del \nFormulario 941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2k\nInst. para el Formulario 941-X (sp) (4-2024)\n27\n", "Hoja de Trabajo 2. Crédito de Retención de Empleados Ajustado \npor los Salarios Calificados Pagados Después del 12 de Marzo de \n2020 y Antes del 1 de Julio de 2021\nGuarde para Sus Registros\nTiene que utilizar esta hoja de trabajo si reclamó el crédito de retención de empleados por los salarios calificados pagados después del 12 de marzo de 2020 y antes del \n1 de julio de 2021 en su Formulario 941 original y corrige cualquier cantidad utilizada para calcular el crédito de retención de empleados por los salarios calificados \npagados después del 12 de marzo de 2020 y antes del 1 de julio de 2021. También utilizará esta hoja de trabajo para calcular este crédito si lo reclama por primera vez \nen el Formulario 941-X. Si usted es un tercero pagador, tiene que completar esta hoja de trabajo para cada cliente para el que es aplicable, cliente por cliente.\nPaso 1.\nDetermine la parte correspondiente al empleador corregida del impuesto del Seguro Social para este trimestre después de que se \nreduzca por cualquier crédito reclamado en el Formulario 8974, en el Formulario 5884-C y/o en el Formulario 5884-D\n1a\nSi completó la Hoja de Trabajo 1 para reclamar un crédito por los salarios de licencia por \nenfermedad y familiar calificados por la licencia tomada después del 31 de marzo de 2020 y antes del \n1 de abril de 2021 para un trimestre en el que también está reclamando el crédito de retención de \nempleados, anote la cantidad de la línea 1l del Paso 1 en la Hoja de Trabajo 1 y siga al Paso 2. De \notra manera, complete las líneas 1b a 1n a continuación y luego siga al Paso 2\n. . . . . . . . . . . . . .\n1a\n \n1b\nAnote la cantidad de los salarios sujetos al impuesto del Seguro Social de la columna 1 de la línea 5a \nde la Parte 1 del Formulario 941 o, si corregida, la cantidad de la columna 1 de la línea 8 del \nFormulario 941-X \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1b\n \n1c\nAnote la cantidad de las propinas sujetas al impuesto del Seguro Social de la columna 1 de la línea 5b \nde la Parte 1 del Formulario 941 o, si corregida, la cantidad de la columna 1 de la línea 11 del \nFormulario 941-X \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1c\n \n1d\nSume las líneas 1b y 1c\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1d\n \n1e\nMultiplique la línea 1d por el 6.2% (0.062)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1e\n \n1f\nSi usted es un tercero pagador de compensación por enfermedad que no es un agente y está \nreclamando créditos por cantidades pagadas a sus empleados, anote la parte correspondiente al \nempleador del impuesto del Seguro Social que incluyó en la línea 8 de la Parte 1 del Formulario 941 o, \nsi corregida, la cantidad de la parte correspondiente al empleador del impuesto del Seguro Social por \npaga por enfermedad que incluyó en la columna 1 de la línea 15 del Formulario 941-X (anote como \ncifra negativa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1f\n \n1g\nParte correspondiente al empleador del impuesto del Seguro Social incluida en la columna 4 de la \nlínea 20 del Formulario 941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1g\n \n1h\nSi recibió una Section 3121(q) Notice and Demand (Notificación y solicitud de pago conforme a la \nsección 3121(q)) durante el trimestre, anote la cantidad de la parte correspondiente al empleador del \nimpuesto del Seguro Social de la notificación \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1h\n \n1i\nParte correspondiente al empleador del impuesto del Seguro Social. Combine las líneas 1e, 1f, \n1g y 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1i\n \n1j\nAnote la cantidad de la línea 11a de la Parte 1 del Formulario 941 o, si corregida, la cantidad de la \ncolumna 1 de la línea 16 del Formulario 941-X (crédito del Formulario 8974)\n. . . . . . . . . . . . . . . .\n1j\n \n1k\nAnote la cantidad de la línea 11 del Formulario 5884-C para este trimestre (para los trimestres que \nterminan antes del 1 de abril de 2021, esta cantidad también se incluyó en la línea 23 de la Parte 3 del \nFormulario 941 o, si corregida, la cantidad de la columna 1 de la línea 32 del Formulario \n941-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1k\n \n1l\nAnote la cantidad de la línea 12 del Formulario 5884-D para este trimestre \n. . . . . . . . . . . . . . . . .\n1l\n \n1m\nTotal de créditos no reembolsables ya usados contra la parte correspondiente al empleador \ndel impuesto del Seguro Social. Sume las líneas 1j, 1k y 1l\n. . . . . . . . . . . . . . . . . . . . . . . . .\n1m\n \n1n\nParte correspondiente al empleador del impuesto del Seguro Social restante. Reste la línea \n1m de la línea 1i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1n\n \nPaso 2.\nCalcule el crédito de retención de empleados\nPrecaución: Para los salarios calificados pagados antes del 1 de enero de 2021, el total acumulativo \npara todos los trimestres de 2020 que puede ser reclamado en las líneas 2a, 2b, 2c y 2d no puede \nexceder $10,000 por empleado. Para los salarios calificados pagados después del 31 de diciembre \nde 2020, la cantidad total incluida en las líneas 2a y 2b no puede exceder $10,000 por empleado \ncada trimestre. \n2a\nSalarios calificados (excluyendo los gastos calificados del plan de salud) para el crédito de retención \nde empleados (de la línea 21 de la Parte 3 del Formulario 941 o, si corregidos, de la columna 1 de la \nlínea 30 del Formulario 941-X)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a\n \n2b\nGastos calificados del plan de salud asignables a los salarios calificados para el crédito de retención \nde empleados (de la línea 22 de la Parte 3 del Formulario 941 o, si corregidos, de la columna 1 de la \nlínea 31a del Formulario 941-X)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2b\n \n2c\nReservada para uso futuro\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2c\n \n2d\nReservada para uso futuro\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2d\n \n2e\nSume las líneas 2a y 2b\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e\n \n2f\nCrédito de retención. Si está corrigiendo el segundo, el tercer o el cuarto trimestre de 2020, \nmultiplique la línea 2e por el 50% (0.50). Si está corrigiendo el primer o el segundo trimestre de 2021, \nmultiplique la línea 2e por el 70% (0.70) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2f\n \n2g\nAnote la cantidad de la parte correspondiente al empleador del impuesto del Seguro Social de la línea \n1a del Paso 1 o, según corresponda, de la línea 1n del Paso 1\n. . . . . . . . . . . . . . . . . . . . . . . . .\n2g\n \n2h\nAnote la cantidad de la porción no reembolsable del crédito por los salarios de licencia por \nenfermedad y familiar calificados por la licencia tomada después del 31 de marzo de 2020 y antes del \n1 de abril de 2021 (esta cantidad puede venir de la línea 2j del Paso 2 de la Hoja de Trabajo 1 en \nestas instrucciones si está corrigiendo ese crédito para el trimestre, o puede que necesite anotar el \ncrédito reclamado en su Formulario 941 original para el trimestre) . . . . . . . . . . . . . . . . . . . . . . .\n2h\n \n2i\nReste la línea 2h de la línea 2g\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2i\n \n2j\nPorción no reembolsable del crédito de retención de empleados. Anote la cantidad menor entre \nla línea 2f o la línea 2i. Anote esta cantidad en la columna 1 de la línea 18a del Formulario \n941-X \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2j\n2k\nPorción reembolsable del crédito de retención de empleados. Reste la línea 2j de la línea 2f y \nanote esta cantidad en la columna 1 de la línea 26a del Formulario 941-X\n. . . . . . . . . . . . . . . . . .\n2k\n28\nInst. para el Formulario 941-X (sp) (4-2024)\n", "Hoja de Trabajo 3. Crédito por los Salarios de Licencia por \nEnfermedad y Familiar Calificados Ajustado por la Licencia Tomada \nDespués del 31 de Marzo de 2021 y Antes del 1 de Octubre de 2021\nGuarde para Sus Registros\nTiene que utilizar esta hoja de trabajo si reclamó el crédito por los salarios de licencia por enfermedad y familiar calificados por la licencia tomada después del 31 de marzo de 2021 y antes del 1 de \noctubre de 2021, en su Formulario 941 original y corrige cualquier cantidad utilizada para calcular el crédito por los salarios de licencia por enfermedad y familiar calificados por la licencia tomada \ndespués del 31 de marzo de 2021 y antes del 1 de octubre de 2021. También utilizará esta hoja de trabajo para calcular este crédito si lo reclama por primera vez en el Formulario 941-X. Si usted es \nun tercero pagador, tiene que completar esta hoja de trabajo para cada cliente para el que es aplicable, cliente por cliente.\nPaso 1.\nDetermine la parte corregida correspondiente al empleador del impuesto del Medicare\n1a\nAnote la cantidad de los salarios sujetos al impuesto del Medicare de la columna 1 de la línea 5c de la Parte 1 del \nFormulario 941 o, si corregida, la cantidad de la columna 1 de la línea 12 del Formulario 941-X\n. . . . . . . . . . . . .\n1a\n \n1b\nMultiplique la línea 1a por el 1.45% (0.0145)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1b\n \n1c\nSi usted es un tercero pagador de compensación por enfermedad que no es un agente y está reclamando créditos por \ncantidades pagadas a sus empleados, anote la parte correspondiente al empleador del impuesto del Medicare que \nincluyó en la línea 8 de la Parte 1 del Formulario 941 o, si corregida, la cantidad de la parte correspondiente al \nempleador del impuesto del Medicare por paga por enfermedad que incluyó en la columna 1 de la línea 15 del \nFormulario 941-X (anote como cifra negativa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1c\n \n1d\nParte correspondiente al empleador del impuesto del Medicare incluida en la columna 4 de la línea 21 del Formulario \n941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1d\n \n1e\nSi recibió una Section 3121(q) Notice and Demand (Notificación y solicitud de pago conforme a la sección 3121(q)) \ndurante el trimestre, anote la cantidad de la parte correspondiente al empleador del impuesto del Medicare de \nla notificación\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1e\n \n1f\nParte correspondiente al empleador del impuesto del Medicare. Combine las líneas 1b, 1c, 1d y 1e\n. . . . . . .\n1f\n \n1g\nSólo para correcciones a trimestres que comienzan después del 31 de diciembre de 2022, anote la cantidad de la línea \n16 del Formulario 8974 (incluyendo cualquier Formulario 8974 enmendado adjunto al Formulario 941-X) . . . . . . . .\n1g\n \n1h\nParte correspondiente al empleador del impuesto del Medicare restante. Reste la línea 1g de la \nlínea 1f\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1h\n \nPaso 2.\nCalcule el crédito de licencia por enfermedad y familiar\n2a\nSalarios de licencia por enfermedad calificados por la licencia tomada después del 31 de marzo de 2021 y antes del 1 \nde octubre de 2021 declarados en la línea 23 de la Parte 3 del Formulario 941 o, si corregidos, la cantidad de la \ncolumna 1 de la línea 35 del Formulario 941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a\n \n2a(i)\nSalarios de licencia por enfermedad calificados incluidos en la línea 23 de la Parte 3 del Formulario 941 o, si \ncorregidos, la cantidad de la columna 1 de la línea 35 del Formulario 941-X que no fueron incluidos como salarios \ndeclarados en las líneas 5a y 5c de la Parte 1 del Formulario 941 o, si corregidos, la cantidad de la columna 1 de las \nlíneas 8 y 12 del Formulario 941-X porque los salarios de licencia por enfermedad calificados fueron excluidos de la \ndefinición de empleo conforme a las secciones 3121(b)(1) a (22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(i)\n \n2a(ii) \nReste la línea 2a(i) de la línea 2a\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(ii)\n \n2a(iii)\nSalarios de licencia por enfermedad calificados incluidos en la línea 23 de la Parte 3 del Formulario 941 o, si \ncorregidos, la cantidad de la columna 1 de la línea 35 del Formulario 941-X que no fueron incluidos como salarios \ndeclarados en la línea 5a de la Parte 1 del Formulario 941 o, si corregidos, la cantidad de la columna 1 de la línea 8 del \nFormulario 941-X porque los salarios de licencia por enfermedad calificados fueron limitados por la base salarial del \nSeguro Social\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(iii)\n \n2a(iv)\nReste la línea 2a(iii) de la línea 2a(ii)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(iv)\n \n2b\nGastos calificados del plan de salud asignables a los salarios de licencia por enfermedad calificados por la licencia \ntomada después del 31 de marzo de 2021 y antes del 1 de octubre de 2021 declarados en la línea 24 de la Parte 3 del \nFormulario 941 o, si corregidos, la cantidad de la columna 1 de la línea 36 del Formulario 941-X\n. . . . . . . . . . . .\n2b\n \n2c\nCantidades de ciertos acuerdos de negociación colectiva asignables a los salarios de licencia por enfermedad \ncalificados por la licencia tomada después del 31 de marzo de 2021 y antes del 1 de octubre de 2021 declaradas en la \nlínea 25 de la Parte 3 del Formulario 941 o, si corregidas, la cantidad de la columna 1 de la línea 37 del Formulario \n941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2c\n \n2d\nParte correspondiente al empleador del impuesto del Seguro Social por los salarios de licencia por enfermedad \ncalificados. Multiplique la línea 2a(iv) por el 6.2% (0.062) \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2d\n \n2e\nParte correspondiente al empleador del impuesto del Medicare por los salarios de licencia por enfermedad calificados. \nMultiplique la línea 2a(ii) por el 1.45% (0.0145)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e\n \n2f\nCrédito por los salarios de licencia por enfermedad calificados. Sume las líneas 2a, 2b, 2c, 2d y 2e\n. . . . . . .\n2f\n \n2g\nSalarios de licencia familiar calificados por la licencia tomada después del 31 de marzo de 2021 y antes del 1 de \noctubre de 2021 declarados en la línea 26 de la Parte 3 del Formulario 941 o, si corregidos, la cantidad de la columna 1 \nde la línea 38 del Formulario 941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g\n \n2g(i)\nSalarios de licencia familiar calificados incluidos en la línea 26 de la Parte 3 del Formulario 941 o, si corregidos, la \ncantidad de la columna 1 de la línea 38 del Formulario 941-X que no fueron incluidos como salarios declarados en las \nlíneas 5a y 5c de la Parte 1 del Formulario 941 o, si corregidos, la cantidad de la columna 1 de las líneas 8 y 12 del \nFormulario 941-X porque los salarios de licencia familiar calificados fueron excluidos de la definición de empleo \nconforme a las secciones 3121(b)(1) a (22) \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g(i)\n \n2g(ii)\nReste la línea 2g(i) de la línea 2g\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g(ii)\n \n2g(iii)\nSalarios de licencia familiar calificados incluidos en la línea 26 de la Parte 3 del Formulario 941 o, si corregidos, la \ncantidad de la columna 1 de la línea 38 del Formulario 941-X que no fueron incluidos como salarios declarados en la \nlínea 5a de la Parte 1 del Formulario 941 o, si corregidos, la cantidad de la columna 1 de la línea 8 del Formulario 941-X \nporque los salarios de licencia familiar calificados fueron limitados por la base salarial del Seguro Social \n. . . . . . .\n2g(iii)\n \n2g(iv)\nReste la línea 2g(iii) de la línea 2g(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g(iv)\n \n2h\nGastos calificados del plan de salud asignables a los salarios de licencia familiar calificados por la licencia tomada \ndespués del 31 de marzo de 2021 y antes del 1 de octubre de 2021 declarados en la línea 27 de la Parte 3 del \nFormulario 941 o, si corregidos, la cantidad de la columna 1 de la línea 39 del Formulario 941-X\n. . . . . . . . . . . .\n2h\n \n2i\nCantidades de ciertos acuerdos de negociación colectiva asignables a los salarios de licencia familiar calificados por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de octubre de 2021 declaradas en la línea 28 de la \nParte 3 del Formulario 941 o, si corregidas, la cantidad de la columna 1 de la línea 40 del Formulario 941-X\n. . . . . .\n2i\n \n2j\nParte correspondiente al empleador del impuesto del Seguro Social por los salarios de licencia familiar calificados. \nMultiplique la línea 2g(iv) por el 6.2% (0.062)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2j\n \n2k\nParte correspondiente al empleador del impuesto del Medicare por los salarios de licencia familiar calificados. \nMultiplique la línea 2g(ii) por el 1.45% (0.0145)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2k\n \n2l\nCrédito por los salarios de licencia familiar calificados. Sume las líneas 2g, 2h, 2i, 2j y 2k\n. . . . . . . . . . . . .\n2l\n \n2m\nCrédito por los salarios de licencia por enfermedad y familiar calificados. Sume las líneas 2f y 2l\n. . . . . . . .\n2m\n \n2n\nSólo para el segundo trimestre de 2021, anote cualquier crédito de retención de empleados reclamado conforme a \nla sección 2301 de la Ley CARES (esta cantidad puede venir de la línea 2f del Paso 2 de la Hoja de Trabajo 2 en \nestas instrucciones si está corrigiendo ese crédito para el segundo trimestre de 2021, o puede que necesite anotar el \ncrédito reclamado en su Formulario 941 original para el segundo trimestre de 2021) con respecto a cualquier salario \ntomado en cuenta para el crédito por los salarios calificados por la licencia por enfermedad y familiar para el \ntrimestre\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2n\n \n2o\nAnote cualquier crédito reclamado conforme a la sección 41 por aumentar las actividades investigativas con respecto a \ncualquier salario tomado en cuenta para el crédito por los salarios de licencia por enfermedad y familiar \ncalificados . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2o\n \n2p\nSume las líneas 2n y 2o\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2p\n \n2q\nCrédito por los salarios de licencia por enfermedad y familiar calificados después de los ajustes por otros \ncréditos. Reste la línea 2p de la línea 2m\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2q\n \n2r\nPorción no reembolsable del crédito por los salarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de octubre de 2021. Anote la cantidad menor \nentre la línea 1h o la línea 2q. Anote esta cantidad en la columna 1 de la línea 18b del Formulario 941-X\n. . . . . . . .\n2r\n2s\nPorción reembolsable del crédito por los salarios de licencia por enfermedad y familiar calificados por la \nlicencia tomada después del 31 de marzo de 2021 y antes del 1 de octubre de 2021. Reste la línea 2r de la línea \n2q y anote esta cantidad en la columna 1 de la línea 26b del Formulario 941-X\n. . . . . . . . . . . . . . . . . . . . . .\n2s\nInst. para el Formulario 941-X (sp) (4-2024)\n29\n", "Hoja de Trabajo 4. Crédito de Retención de Empleados Ajustado \npor los Salarios Calificados Pagados Después del 30 de Junio de \n2021 y Antes del 1 de Enero de 2022\nGuarde para Sus Registros\nTiene que utilizar esta hoja de trabajo si reclamó el crédito de retención de empleados por los salarios calificados pagados después del 30 de junio \nde 2021 y antes del 1 de enero de 2022 en su Formulario 941 original y corrige cualquier cantidad utilizada para calcular el crédito de retención de \nempleados por los salarios calificados pagados después del 30 de junio de 2021 y antes del 1 de enero de 2022. También utilizará esta hoja de \ntrabajo para calcular este crédito si lo reclama por primera vez en el Formulario 941-X. Si usted es un tercero pagador, tiene que completar esta \nhoja de trabajo para cada cliente para el que es aplicable, cliente por cliente.\nPaso 1.\nDetermine la parte corregida correspondiente al empleador del impuesto del Medicare\n1a\nSi completó la Hoja de Trabajo 3 para reclamar un crédito por los salarios de licencia \npor enfermedad y familiar calificados por la licencia tomada después del 31 de marzo de \n2021 y antes del 1 de octubre de 2021 para un trimestre en el que también está \nreclamando el crédito de retención de empleados, anote la cantidad de la línea 1h del \nPaso 1 de la Hoja de Trabajo 3 y siga al Paso 2. De otra manera, complete las líneas 1b \na 1g a continuación y luego siga al Paso 2\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1a\n \n1b\nAnote la cantidad de los salarios sujetos al impuesto del Medicare de la columna 1 de la \nlínea 5c de la Parte 1 del Formulario 941 o, si corregida, la cantidad de la columna 1 de \nla línea 12 del Formulario 941-X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1b\n \n1c\nMultiplique la línea 1b por el 1.45% (0.0145) \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1c\n \n1d\nSi usted es un tercero pagador de compensación por enfermedad que no es un agente y \nestá reclamando créditos por cantidades pagadas a sus empleados, anote la parte \ncorrespondiente al empleador del impuesto del Medicare que incluyó en la línea 8 de la \nParte 1 del Formulario 941 o, si corregida, la cantidad de la parte correspondiente al \nempleador del impuesto del Medicare por paga por enfermedad que incluyó en la \ncolumna 1 de la línea 15 del Formulario 941-X (anote como cifra negativa) . . . . . . . . .\n1d\n \n1e\nParte correspondiente al empleador del impuesto del Medicare incluida en la columna 4 \nde la línea 21 del Formulario 941-X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1e\n \n1f\nSi recibió una Section 3121(q) Notice and Demand (Notificación y solicitud de pago \nconforme a la sección 3121(q)) durante el trimestre, anote la cantidad de la parte \ncorrespondiente al empleador del impuesto del Medicare de la notificación\n. . . . . . . . .\n1f\n \n1g\nParte correspondiente al empleador del impuesto del Medicare. Combine las líneas \n1c, 1d, 1e y 1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1g\n \nPaso 2.\nCalcule el crédito de retención de empleados\nPrecaución: Tiene que ser un startup (negocio emergente) en recuperación para \nreclamar el crédito de retención de empleados por los salarios calificados pagados \ndespués del 30 de septiembre de 2021 y antes del 1 de enero de 2022 (cuarto trimestre \nde 2021). La cantidad total incluida en las líneas 2a y 2b no puede exceder $10,000 por \nempleado cada trimestre. \n2a\nSalarios calificados (excluyendo los gastos calificados del plan de salud) para el crédito \nde retención de empleados (de la línea 21 de la Parte 3 del Formulario 941 o, si \ncorregidos, de la columna 1 de la línea 30 del Formulario 941-X) \n. . . . . . . . . . . . . . . .\n2a\n \n2b\nGastos calificados del plan de salud asignables a los salarios calificados para el crédito \nde retención de empleados (de la línea 22 de la Parte 3 del Formulario 941 o, si \ncorregidos, de la columna 1 de la línea 31a del Formulario 941-X) . . . . . . . . . . . . . . . .\n2b\n \n2c\nSume las líneas 2a y 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2c\n \n2d\nCrédito de retención. Multiplique la línea 2c por el 70% (0.70). Si califica para el crédito \nde retención de empleados únicamente porque su negocio es un startup (negocio \nemergente) en recuperación, no anote más de $50,000 por trimestre \n. . . . . . . . . . . . .\n2d\n \n2e\nAnote la cantidad de la parte correspondiente al empleador del impuesto del Medicare \nde la línea 1a del Paso 1 o, si corresponde, de la línea 1g del Paso 1 . . . . . . . . . . . . . .\n2e\n \n2f\nAnote la cantidad de la porción no reembolsable del crédito por los salarios de licencia \npor enfermedad y familiar calificados por la licencia tomada después del 31 de marzo de \n2021 y antes del 1 de octubre de 2021 (esta cantidad puede venir de la línea 2r del Paso \n2 de la Hoja de Trabajo 3 en estas instrucciones si está corrigiendo ese crédito, o \npuede que necesite anotar el crédito reclamado en su Formulario 941 original) \n. . . . . .\n2f\n \n2g\nReste la línea 2f de la línea 2e\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g\n \n2h\nPorción no reembolsable del crédito de retención de empleados. Anote la cantidad \nmenor entre la línea 2d o la línea 2g. Anote esta cantidad en la columna 1 de la línea 18a \ndel Formulario 941-X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2h\n2i\nPorción reembolsable del crédito de retención de empleados. Reste la línea 2h de \nla línea 2d y anote esta cantidad en la columna 1 de la línea 26a del Formulario \n941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2i\n30\nInst. para el Formulario 941-X (sp) (4-2024)\n", "Hoja de Trabajo 5. Crédito de Asistencia para las Primas de COBRA \nAjustado\nGuarde para Sus Registros\nTiene que utilizar esta hoja de trabajo si reclamó el crédito de asistencia para las primas de COBRA en su Formulario 941 original y corrige cualquier cantidad utilizada \npara calcular el crédito de asistencia para las primas de COBRA. También utilizará esta hoja de trabajo para calcular este crédito si lo reclama por primera vez en el \nFormulario 941-X. Si usted es un tercero pagador, tiene que completar esta hoja de trabajo para cada cliente para el que es aplicable, cliente por cliente.\nPaso 1.\nDetermine la parte corregida correspondiente al empleador del impuesto del Medicare\n1a\nSi completó la Hoja de Trabajo 3 o la Hoja de Trabajo 4 para un trimestre en el que también está \nreclamando el crédito de asistencia para las primas de COBRA, anote la cantidad indicada en la línea 1h \nde la Hoja de Trabajo 3 o en la línea 1a o 1g (según corresponda) de la Hoja de Trabajo 4. De otra \nmanera, complete las líneas 1b a 1i a continuación y luego siga al Paso 2\n. . . . . . . . . . . . . . . . . . . .\n1a\n \n1b\nAnote la cantidad de los salarios sujetos al impuesto del Medicare de la columna 1 de la línea 5c de la \nParte 1 del Formulario 941 o, si corregida, la cantidad de la columna 1 de la línea 12 del Formulario \n941-X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1b\n \n1c\nMultiplique la línea 1b por el 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1c\n \n1d\nSi usted es un tercero pagador de compensación por enfermedad que no es un agente y está reclamando \ncréditos por cantidades pagadas a sus empleados, anote la parte correspondiente al empleador del \nimpuesto del Medicare que incluyó en la línea 8 de la Parte 1 del Formulario 941 o, si corregida, la \ncantidad de la parte correspondiente al empleador del impuesto del Medicare por paga por enfermedad \nque incluyó en la columna 1 de la línea 15 del Formulario 941-X (anote como cifra negativa) \n. . . . . . .\n1d\n \n1e\nParte correspondiente al empleador del impuesto del Medicare incluida en la columna 4 de la línea 21 del \nFormulario 941-X\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1e\n \n1f\nSi recibió una Section 3121(q) Notice and Demand (Notificación y solicitud de pago conforme a la sección \n3121(q)) durante el trimestre, anote la cantidad de la parte correspondiente al empleador del impuesto del \nMedicare de la notificación\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1f\n \n1g\nParte correspondiente al empleador del impuesto del Medicare. Combine las líneas 1c, 1d, 1e \ny 1f\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1g\n \n1h\nPara correcciones a trimestres que comienzan después del 31 de diciembre de 2022 solamente, anote, \nla cantidad de la línea 16 del Formulario 8974 (incluyendo todo Formulario 8974 enmendado adjunto al \nFormulario 941-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1h\n \n1i\nParte correspondiente al empleador del impuesto del Medicare restante. Reste la línea 1h de la \nlínea 1g\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1i\n \nPaso 2.\nCalcule el crédito de asistencia para las primas de COBRA\n2a\nAnote la asistencia para las primas de COBRA que proporcionó este trimestre\n. . . . . . . . . . . . . . . . .\n2a\n \n2b\nAnote la cantidad de la parte correspondiente al empleador del impuesto del Medicare de la línea 1a del \nPaso 1 o, si corresponde, de la línea 1i del Paso 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2b\n \n2c\nAnote la cantidad de la porción no reembolsable del crédito por los salarios de licencia por enfermedad y \nfamiliar calificados por la licencia tomada después del 31 de marzo de 2021 y antes del 1 de octubre de \n2021 (esta cantidad puede venir de la línea 2r del Paso 2 de la Hoja de Trabajo 3 en estas instrucciones \nsi está corrigiendo ese crédito para el trimestre, o puede que necesite anotar el crédito reclamado en su \nFormulario 941 original para el trimestre)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2c\n \n2d\nAnote la cantidad de la porción no reembolsable del crédito de retención de empleados (esta cantidad \npuede venir de la línea 2h del Paso 2 de la Hoja de Trabajo 4 en estas instrucciones si está corrigiendo \nese crédito para el trimestre, o puede que necesite anotar el crédito reclamado en su Formulario 941 \noriginal para el trimestre) \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2d\n \n2e\nOtros créditos no reembolsables usados contra la parte correspondiente al empleador del \nimpuesto del Medicare. Sume las líneas 2c y 2d\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e\n \n2f\nReste la línea 2e de la línea 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2f\n \n2g\nPorción no reembolsable del crédito de asistencia para las primas de COBRA. Anote la cantidad \nmenor entre la línea 2a o la línea 2f. Anote esta cantidad en la columna 1 de la línea 18c del Formulario \n941-X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g\n2h\nPorción reembolsable del crédito de asistencia para las primas de COBRA. Reste la línea 2g de la \nlínea 2a y anote esta cantidad en la columna 1 de la línea 26c del Formulario 941-X\n. . . . . . . . . . . . .\n2h\nInst. para el Formulario 941-X (sp) (4-2024)\n31\n", "¿Cómo Puede Obtener Formularios, \nInstrucciones y Publicaciones del \nIRS?\nPuede ver, descargar o imprimir la mayoría de los \nformularios, instrucciones y publicaciones que pueda \nnecesitar en IRS.gov/Forms. De lo contrario, puede acceder \na IRS.gov/OrderForms y pulsar sobre Español para hacer un pedido \ny recibirlos por correo. El IRS tramitará su orden para formularios y \npublicaciones tan pronto sea posible. No vuelva a enviar solicitudes \nque ya nos ha enviado. Puede obtener formularios y publicaciones \nmás rápido en línea.\nAviso sobre la Ley de Reducción de Trámites. Solicitamos la \ninformación en el Formulario 941-X para cumplir con las leyes del \nServicio de Impuesto Internos de los Estados Unidos. Usted está \nobligado a proporcionarnos la información. La necesitamos para \nasegurarnos de que está cumpliendo con estas leyes y para \npermitirnos calcular y recaudar la cantidad correcta de impuesto.\nUsted no está obligado a facilitar la información solicitada en un \nformulario de impuestos sujeto a la Paperwork Reduction Act (Ley \nde Reducción de Trámites), a menos que el mismo muestre un \nnúmero de control válido de la Office of Management and Budget \n(Oficina de Administración y Presupuesto u OMB, por sus siglas en \ninglés). Los libros o registros relacionados con un formulario o sus \ninstrucciones tienen que ser conservados mientras su contenido \npueda ser utilizado en la aplicación de toda ley de impuestos \ninternos. Por lo general, las declaraciones de impuestos y la \ninformación de las declaraciones son confidenciales, como lo exige \nla sección 6103.\nEl tiempo que se necesita para completar y presentar el \nFormulario 941-X variará según las circunstancias individuales. La \ncarga estimada de tiempo para los empleadores que presentan el \nFormulario 941-X se aprueba conforme al número de control \n1545-0029 de la OMB y se incluye en las estimaciones que se \nindican en las Instrucciones para el Formulario 941.\n32\nInst. para el Formulario 941-X (sp) (4-2024)\n" ]
p3319.pdf	0524 Publ 3319 (PDF)	https://www.irs.gov/pub/irs-pdf/p3319.pdf	[ "2025 Grant Application Package and Guidelines\n", "", "i\nLOW INCOME TAXPAYER CLINICS\nTABLE OF CONTENTS\nAPRIL 2024\nDEAR PROSPECTIVE LOW INCOME TAXPAYER CLINIC GRANT APPLICANT:\nI am excited to announce the opening of the 2025 Low Income Taxpayer Clinic (LITC) grant application period \nat a time when the IRS is implementing key initiatives that are part of its Strategic Operating Plan to improve \ntaxpayer service and provide additional assistance to taxpayers and tax professionals. The application period \nwill begin on April 22, 2024, and conclude on June 12, 2024. We are eager about the prospect of increasing \ngeographic coverage, providing more service to taxpayers, and adding additional LITCs for the new grant \nyear. The work of the LITCs has a significant impact on the taxpayers they serve. In 2022, IRS-funded tax \nclinics helped nearly 20,000 low-income taxpayers resolve their issues with the IRS and provided consultations \nto over 15,000 more taxpayers. They conducted over 1,400 educational activities, educating nearly 57,000 \ntaxpayers about a variety of tax topics, including their rights and responsibilities as U.S. taxpayers. They also \nelevated 115 systemic issues to the Taxpayer Advocate Service to help ensure the fairness and integrity of the \nU.S. tax system for all taxpayers.\nFor fiscal year (FY) 2024, Congress has provided overall LITC grant funding of $28 million and has authorized \nfunding of up to $200,000 per clinic. The President’s 2025 budget request proposes an overall LITC \ngrant funding level of $26 million and a continuation of the $200,000 per-clinic funding cap. In light of \nthe President’s budget request and the uncertain timeline for final congressional action, the IRS will allow \napplicants to request up to $200,000 for the 2025 grant year. The IRS will also continue the ESL Education \nPilot Program that was rolled out as part of the February 2023 supplemental funding opportunity. If for 2025 \nCongress significantly reduces the overall LITC grant funding level or reduces the per-clinic funding cap, the \nIRS will adjust each grant recipient’s award to reflect any limitations in place at that time.\nThe IRS remains committed to achieving maximum access to representation for low-income taxpayers, \neducation for ESL taxpayers, and receiving feedback from LITCs through their advocacy on issues that impact \nthese taxpayers. In awarding 2025 LITC grants, we will continue to work toward the following program goals:\n \nn Expanding coverage in areas identified as underserved; and\n \nn Ensuring grant recipients demonstrate they are serving geographic areas with sizable populations \neligible for and requiring LITC services.\nIRS Publication 3319 outlines the eligibility requirements for LITC matching grants and provides application \ninstructions. This publication, including the appendices, is a good reference for LITC grant recipients and \nincludes program and administrative guidance for the grant year.\nThe IRS may award grants to qualifying organizations for up to a three-year period. However, funding is \nprovided for one-year budget periods (January 1 - December 31), subject to the availability of annually \nappropriated funds provided by Congress. Generally, first-time applicants will only be awarded a single-year \ngrant, unless the Notice of Funding Opportunity indicates otherwise to encourage applicants in areas with \nlimited or no LITC coverage. For all awards, every dollar of federal funds provided by the IRS must be matched \nwith cash from non-federal sources or third-party in-kind contributions.\nAll Full Grant Applications and Non-Competing Continuation (NCC) Requests must be submitted \nelectronically by 11:59 p.m. Eastern Time (ET) on June 12, 2024, via www.grants.gov or \nhttps://home.grantsolutions.gov/home. The cost of preparing and submitting applications and NCC Requests \n", "ii\nLOW INCOME TAXPAYER CLINICS\nis the responsibility of each applicant. On April 25, 2024, and May 7, 2024, from 1:00 pm to 2:30 p.m. ET, the \nLITC Program Office will host webinars for organizations interested in submitting a full application or learning \nmore about the application process. For more information, including a link to register for the webinar, visit \nwww.taxpayeradvocate.irs.gov/about-us/litc-grants. This webpage also includes a guidance document to \nhelp applicants with completing Form 13424-M, Low Income Taxpayer Clinic Application Narrative. Existing \nLITCs submitting an NCC Request should check the LITC Toolkit for the date and time of a session on that \nspecific topic.\nQualified applicants will be notified in October 2024 of their selection for an award for the 2025 grant year. \nAward recipients must attend the Annual LITC Grantee Conference, which will be held in December 2024. The \nAnnual Conference provides an opportunity for new award recipients and returning LITCs to meet, network, \nshare best practices, and obtain substantive training on tax law topics relevant to low-income and ESL \ntaxpayers. Award recipients will be notified of the conference dates as soon as they are determined. If you \nhave questions about the LITC Program or grant application process, please contact the LITC Program Office \nat 202-317-4700 (not a toll-free call) or by email at [email protected].\nWe appreciate your interest in the LITC Program, and we look forward to another successful grant \nyear as we work to help LITCs ensure the fairness and integrity of the tax system for low-income and \nESL taxpayers.\nSincerely,\nErin M. Collins\nNational Taxpayer Advocate\n", "iii\nLOW INCOME TAXPAYER CLINICS\nTABLE OF CONTENTS\nWHAT’S NEW THIS YEAR\nBelow is a list of changes made to the program for the 2025 grant year with a cite to the relevant text in the \npublication; however, all are encouraged to read the entire publication. By accepting the Notice of Award, all \ngrant recipients are agreeing to follow the guidelines provided in this publication.\n \nn The areas (states and counties) of special consideration where there are no clinics or very limited \ncoverage for the 2024 grant year have been updated. (Page 2) \n \nn The chart of important dates has been updated, including the dates for several informational \nwebinars to help organizations navigate the application process. (Page 3) \n \nn Wherever the Publication (including any Forms and Instructions) references that the maximum annual \nfederal funding available is $100,000, please substitute $200,000. This increase is included in the \nPresident’s fiscal year 2025 Budget Request. If the amount differs when Congress appropriates \nfunds, the LITC Program Office will adjust all awards accordingly. (Page 3 and throughout)\n \nn The IRS will continue the ESL Education Pilot Program that was rolled out as part of the February \n2023 supplemental funding opportunity. (Page 12)\n \nn The expenditure threshold to trigger a single audit has been increased from $750,000 to $1,000,000, \nsee 2 CFR § 200.501. (Pages 17, 18, 30, 94, and 95)\n \nn The de minimis rate under 2 CFR § 200.414(f) of the Uniform Guidance, has changed from 10 percent \nto 15 percent. (Page 26)\n \nn The “Special Rule for Valuing Volunteer Services of a Qualified Representative” section was updated. \nFor the 2024 calendar year, the maximum rate at which to value services provided by a qualified \nrepresentative is $240 per hour, as prescribed in Revenue Procedure 2023-34, 2023-48 I.R.B. 1287, \nunless the representative can establish that a special factor, as described in IRC § 7430(c)(1)(B)(iii), \napplies. (Page 30)\n \nn The following language was added to the Qualified Business Administrator (QBA) section: A grantee \nmay outsource part of its accounting function, but a staff member must still be designated as \nthe QBA. (Page 38)\n \nn Due to the change in the definition of Equipment at 2 CFR 200.1, the “Recordkeeping and File \nManagement, Maintaining Records of Grant Expenditures” paragraph was updated in two places: \nThe absence of prior written approval of any element of cost will not affect the reasonableness \nor allocability of that element, unless prior written approval is specifically referenced under \n2 CFR § 200.407, such as purchases of $10,000 or more described in 2 CFR § 200.439(b)(2). Copies \nof any pre-approvals should be retained for three years from the date of purchase. Purchases of \n$10,000 or more should be noted in the clinic’s financial narrative in the year purchased. (Page 47)\n \nn Figure 6, LITC Income Guidelines, was updated to reflect annual updates to the federal poverty \nguidelines. (Page 52)\n \nn In both the Equipment and Supplies sections, the threshold amount was increased from $5,000 to \n$10,000. (Page 110)\n", "iv\nLOW INCOME TAXPAYER CLINICS\nThis page intentionally left blank.\n", "v\nLOW INCOME TAXPAYER CLINICS\nWHAT’S NEW THIS YEAR\nAVOIDING COMMON ERRORS AND MISSTEPS WHEN APPLYING\nTo assist with the application process, see the list below of commonly made errors and missteps. Please \ndouble check your Full Grant Application or NCC Request to avoid these errors and ensure your application \nis timely processed and reviewed.\nStandard Form 424\n \nn Legal name does not match the legal name in SAM.gov (Item 8a).\n \nn The Employer Identification Number (EIN) provided does not match the EIN in SAM.gov (Item 8b).\n \nn Missing attachment listing counties covered (Item 14).\n \nn Missing attachment listing congressional districts covered (Item 16b).\n \nn Requesting a multiyear grant utilizing the wrong proposed project end date (Item 17b).\n \nn Missing the amount(s) of matching funds to be provided (Items 18b-f).\nForm 13424-M\n \nn Applicants indicate a single audit was “Qualified” when it was described as “Unqualified” and \ntherefore the correct selection on the form is “Unmodified.”\n \nn No responses or incomplete responses are provided in the Civil Rights Review section; in particular, \nthe response to question D should address both the needs of individuals with limited English \nproficiency (LEP) and those who may need a reasonable accommodation to access services. “Not \nApplicable” is not an appropriate response because the questions apply to all organizations.\nForm 13424-J\n \nn Returning applicants prepare the new grant year budget working off the one submitted with the \noriginal application the prior year instead of working off the one approved during the application \namendment process. Working off the approved budget will ensure that the same errors are not \nmade again.\n \nn No full-time equivalent (FTE) is provided for staff on Form 13424-J, Detailed Budget Worksheet and \nNarrative Explanations, or applicants fail to state how many hours per week is considered full-time. \nThe Personnel section of the Detailed Budget Narrative Explanations should start with a statement \ndefining how many hours constitute a work week; for example, “ABC clinic computes 1.0 FTE on a \n40-hour work week (2,080 hours per year).”\n \nn There is no breakdown of travel and training expenses into categories such as lodging, \ntransportation, and meals and incidentals.\nProject Abstract (for NCC Requests only)\n \nn The form is missing the four primary numerical goals:\n \nn New representation cases to be opened in the calendar year;\n \nn Consultations with low-income and ESL taxpayers;\n", "vi\nLOW INCOME TAXPAYER CLINICS\n \nn Educational activities to low-income and ESL taxpayers; and\n \nn Low-income and ESL taxpayers to be reached in educational activities.\n \nn Program Plan changes are not addressed. If there are no changes, include a statement indicating \nno changes. “Not Applicable” is not an acceptable response because the question applies to all \norganizations.\n \nn No responses or incomplete responses are provided in the Civil Rights Review section; in particular, \nthe response to question D should address both the needs of individuals with LEP and those who \nmay need a reasonable accommodation to access services. “Not Applicable” is not an appropriate \nresponse because the questions apply to all organizations.\nEmployer Identification Number and System for Award Management Registration\nApplicants fail to apply early enough to the IRS to receive an EIN, which is needed to complete the SAM.gov \nregistration process. SAM registration is a multi-step process that can take four to six weeks to complete. \nAttachments\n \nn The Indirect Cost Rate Agreement (ICRA) submitted by applicants is incomplete or expired. To \ndetermine whether the ICRA is properly applied, the LITC Program Office must know what costs were \nincluded in the Modified Direct Costs so this part of the agreement should be supplied. If the ICRA is \nexpired, the applicant should provide an explanation including whether an extension was requested \nand, if so, the date it was requested.\n \nn The tax-exempt determination letter (if applicable) is not provided.\n \nn The letter of accreditation, for academic institutions, is not provided.\n \nn An incomplete copy of the single audit is submitted or the copy is missing (and it is unavailable on the \nFederal Audit Clearinghouse website).\n \nn The Tax Compliance Officer substantiation documentation is not attached or is insufficient.\n", "vii\nLOW INCOME TAXPAYER CLINICS\nTABLE OF CONTENTS\nTABLE OF CONTENTS\nWHAT’S NEW THIS YEAR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii\nAVOIDING COMMON ERRORS AND MISSTEPS WHEN APPLYING . . . . . . . . . . . . . . . . . . . . . . . v\nI.\t\nLITC PROGRAM DESCRIPTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nA.\t LITC Grant Program Priorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nB.\t History of the LITC Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3\nC.\t Statutory Authority to Fund LITCs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\nD.\t Key Terms and Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nII.\t\nFEDERAL AWARD INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nA.\t Awards Are Subject to Congressional Appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nB.\t Award Performance Period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nC.\t Subawards Are Generally Prohibited . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11\nD.\t LITC Grants Are Not Cooperative Agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11\nIII.\t AWARD ELIGIBILITY REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12\nA.\t Eligible Applicants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12\nB.\t Requirement to Provide Matching Funds Equal to Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13\nC.\t Other Eligibility Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13\ni.\t\nUsing Grant Funds to Support Other Activities is Prohibited . . . . . . . . . . . . . . . . . . . . . . . . 13\nii.\t\nCharging More Than a Nominal Fee for Services Is Prohibited . . . . . . . . . . . . . . . . . . . . . . 13\niii.\t Compliance With Federal Tax and Nontax Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . 13\niv.\t Debarment and Suspension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15\nIV.\t APPLICATION AND SUBMISSION PROCESS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16\nA.\t Accessing the LITC Grant Application Package and Guidelines . . . . . . . . . . . . . . . . . . . . . . . . 16\nB.\t Required Content for LITC Full Grant Applications and Non-Competing Continuation \nRequests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16\ni.\t\nDetermining Type of Application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16\nii.\t\nSubmitting a Full Grant Application on Grants.gov . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16\niii.\t Instructions for Completing Full Grant Application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\niv.\t Submitting a Non-Competing Continuation Request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18\nv.\t\nInstructions for Completing a Non-Competing Continuation Request . . . . . . . . . . . . . . . . 18\nvi.\t Withdrawing Applications After Submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\n", "viii\nLOW INCOME TAXPAYER CLINICS\nC.\t System for Award Management Registration Requirement and Unique Entity Identifiers . . . . 19\ni.\t\nSystem for Award Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\nii.\t\nEmployer Identification Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\niii.\t Unique Entity Identifier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\niv.\t Organization Name Change Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\nD.\t Submission Due Dates and Times . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\ni.\t\nDue Date for LITC Full Grant Applications and Non-Competing Continuation \nRequests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\nii.\t\nIncomplete or Late LITC Full Grant Applications and Non-Competing Continuation \nRequests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\nE.\t Budget Considerations and Funding Restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\ni.\t\nSpending LITC Grant Funds and Matching Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\nii.\t\nDirect vs. Indirect Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\niii.\t Meeting the Matching Funds Requirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27\niv.\t Office of Management and Budget Audit Requirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30\nV.\t\nAPPLICATION REVIEW . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32\nA.\t Technical Evaluation of Full Grant Applications and Scoring Criteria . . . . . . . . . . . . . . . . . . . . 32\nB.\t LITC Program Office Evaluation and Selection of Full Grant Applications and \nNon-Competing Continuation Requests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33\ni.\t\nLITC Program Office Evaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33\nii.\t\nCivil Rights Compliance Reviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35\nVI.\t AWARD ADMINISTRATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37\nA.\t Notification of Selection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37\nB.\t Notice of Award . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37\nC.\t Administrative Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38\ni.\t\nStandards for Operating a Low Income Taxpayer Clinic . . . . . . . . . . . . . . . . . . . . . . . . . . . 38\nii.\t\nLow Income Taxpayer Clinic Program Office Webinars . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40\niii.\t Annual Low Income Taxpayer Clinic Grantee Conference . . . . . . . . . . . . . . . . . . . . . . . . . . 41\niv.\t Developing a Community Outreach Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42\nv.\t\nBuilding Community Partnerships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43\nvi.\t Networking With Other Low Income Taxpayer Clinics . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\nvii.\t Mentoring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\nviii.\tTechnical Assistance Consultation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\nix.\t Maintaining Client Confidentiality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\n", "ix\nLOW INCOME TAXPAYER CLINICS\nTABLE OF CONTENTS\nx.\t Recruiting and Supervising Volunteers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46\nxi.\t Recordkeeping and File Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47\nxii.\t Representing Low-Income Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49\nxiii.\tEducation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61\nxiv.\tAdvocacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63\nxv.\t Preparing Tax Returns and Individual Taxpayer Identification Number Applications . . . . 63\nD.\t National Policy Requirements and Administrative Requirements . . . . . . . . . . . . . . . . . . . . . . . . 64\ni.\t\nGeneral Compliance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64\nii.\t\nManaging Grant Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71\niii.\t Lobbying Restrictions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72\nE.\t Reporting Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75\ni.\t\nEvents Requiring Notification to the LITC Program Office . . . . . . . . . . . . . . . . . . . . . . . . . . 77\nii.\t\nSubmitting the Interim Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79\niii.\t Submitting the Year-end Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80\niv.\t Grant Closeout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81\nVII.\t LITC PROGRAM OFFICE RESPONSIBILITIES AND CONTACT . . . . . . . . . . . . . . . . . . . . . . 82\nA.\t Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82\nB.\t Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83\nC.\t Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83\nD.\t Oversight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83\nE.\t Site Assistance Visits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84\nF.\t Contacting the LITC Program Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86\nVIII.\tAWARD MODIFICATION, SUSPENSION, TERMINATION, OR WITHDRAWAL . . . . . . . . 88\nAPPENDIX A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93\nAPPENDIX B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127\nFEDERAL GRANT ACRONYMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181\nGLOSSARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185\nINDEX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195\n", "x\nLOW INCOME TAXPAYER CLINICS\nThis page intentionally left blank.\n", "1\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nI.\t\nLITC PROGRAM DESCRIPTION\nA.\tLITC GRANT PROGRAM PRIORITIES \nLITCs Provide Representation, Education, and Advocacy\nLITCs ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak ESL by:\n \nn Providing pro bono representation on their behalf in tax disputes with the IRS;\n \nn Educating them about their rights and responsibilities as taxpayers; and\n \nn Identifying and advocating for issues that impact these taxpayers.\nLITCs must:\n \nn Provide dollar-for-dollar matching funds; and\n \nn Offer LITC services for free or for no more than a nominal fee. See Section I.D, Key Terms and Definitions.\nIn December 2015, Congress enacted the Taxpayer Bill of Rights (TBOR)1 in Internal Revenue Code \n(IRC) § 7803(a)(3). TBOR lists rights that already existed in the IRC, putting them in simple language and \ngrouping them into ten fundamental rights. One of the ten fundamental rights taxpayers have is the right to \nretain representation,2 meaning taxpayers have the right to retain an authorized representative of their choice to \nrepresent them in their interactions with the IRS. A taxpayer who cannot afford to hire a representative has the \nright to be informed about their potential eligibility for assistance from an LITC. The LITC Program provides \nfree or low-cost access to representation for low-income taxpayers, so that achieving a correct outcome in an IRS \ndispute does not depend on a taxpayer’s ability to pay for representation.\nLITC Program Coverage\nThe IRS is committed to achieving maximum access to clinic services for low-income taxpayers under this grant \nprogram. For the 2024 grant year, however, there are several geographic areas of the country without an LITC or \nwith very limited coverage. Thus, in awarding 2025 LITC grants, we will strive to provide services to low-income \nand ESL taxpayers in every state, the District of Columbia, and Puerto Rico. We will prioritize the funding of \nqualiﬁed applicants to open new clinics or expand existing LITC coverage in geographic areas with no clinic or very \nlimited coverage (see list below) before adding a new clinic in a geographic area that already has a clinic or coverage. \nCoverage of an area requires more than a willingness to accept a case from an area but requires that an organization \ntake steps to promote itself as being available and willing to provide the full range of LITC services for that area.\n1\t\nSee Consolidated Appropriations Act, 2016, Pub. L. No. 114-113, Division Q, § 401, 129 Stat. 2242, 3117 (Dec. 18, 2015).\n2\t\nSee IRC § 7803(a)(3)(I).\n", "2\nLOW INCOME TAXPAYER CLINICS\nAreas of Special Consideration\nHawaii, Kansas, Nevada, North Dakota, South Dakota, and West Virginia and the territory of Puerto Rico \ncurrently do not have an LITC. In addition, two states – Florida and Montana – have only partial coverage. The \nuncovered counties in Florida are Citrus, Hamilton, Hernando, Lafayette, Madison, Nassau, St. Johns, Sumter, \nSuwannee, Taylor, Brevard, Lake, Orange, Osceola, Seminole, and Volusia. The uncovered counties in Montana \nare Blaine, Broadwater, Carbon, Carter, Custer, Daniels, Dawson, Deer Lodge, Fallon, Fergus, Flathead, Garfield, \nGolden Valley, Granite, Jefferson, Judith Basin, Lincoln, Madison, McCone, Mineral, Missoula, Musselshell, \nPetroleum, Phillips, Pondera, Powder River, Powell, Prairie, Richland, Sanders, Sheridan, Stillwater, Sweet Grass, \nToole, Treasure, Valley, Wheatland, and Wibaux.\nFigure 1, 2024 LITC Coverage by County\n", "3\nLOW INCOME TAXPAYER CLINICS\nLITC PROGRAM DESCRIPTION\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nImportant Dates for 2025 LITC Grant Program\nApplication Period\nApril 22-June 12, 2024\nNew Applicant Webinar, Session 1\nApril 25, 2024\nNew Applicant Webinar, Session 2\nMay 7, 2024\nReturning Applicant/ NCC Request Webinar\nMay 9, 2024\nApplication Q&A Webinar\nJune 6, 2024\nApplication Review and Evaluation\nJune-October 2024\nNotification of Selection/Non-Selection\nOctober 2024\nGrant Year\nJanuary 1-December 31, 2025\nInterim Report Due\nJuly 31, 2025\nYear-end Report Due\nMarch 31, 2026\nB.\t HISTORY OF THE LITC PROGRAM\nAs part of the IRS Restructuring and Reform Act of 1998, Congress enacted IRC § 7526 to authorize funding for \nthe LITC Program.3 The IRS created the LITC Program Ofﬁce in 1999 to award and administer the grants and \nprovide guidance, assistance, and oversight to LITCs and prospective applicants. The LITC Program Ofﬁce is part \nof the Ofﬁce of the Taxpayer Advocate (commonly referred to as the Taxpayer Advocate Service (TAS)), and TAS \nis led by the National Taxpayer Advocate (NTA), who reports to the IRS Commissioner.\nIn 1999, the IRS awarded grants totaling nearly $1.5 million to 34 entities in 18 states and the District of \nColumbia. Since inception, the LITC Program has expanded its coverage and in 2024 there are 131 clinics funded \nwith nearly $13 million.4 The LITC Program Ofﬁce’s history of recruiting coupled with sound judgment in \nselecting federal grant recipients has fostered the growth of a nationwide network of independent organizations \nworking toward a common purpose in their local communities. The maximum statutory award amount of \n$100,000 per clinic had remained constant since the creation of the program until recently with the passage of the \n2023 appropriations legislation when it was increased to $200,000. That increase has been continued in the 2024 \nappropriations legislation and also in the President’s FY 2025 budget proposal. Despite the funding limitation, \nLITCs have consistently delivered tremendous results, new clinics join each year, and the program continues to \nexpand coverage into underserved areas of the country. \n3\t\nSee IRS Restructuring and Reform Act of 1998, Pub. L. No. 105-206, § 3601, 112 Stat. 685, 774 (July 22, 1998).\n4\t\nThe LITC Program Office announced a supplemental funding opportunity in February 2024. At the time this publication \nwent to print, award decisions on those applications had not been made. Thus, the 131 clinics funded with nearly \n$13 million is not the final funding statistics for the LITC Program for 2024.\n", "4\nLOW INCOME TAXPAYER CLINICS\nC.\tSTATUTORY AUTHORITY TO FUND LITCs\nThe authority to fund the development, expansion, or continuation of LITCs is derived from IRC § 7526. The \ntext of IRC § 7526 is reprinted in full below:\nSection 7526. Low-income taxpayer clinics. \n(a)\t In general. The Secretary may, subject to the availability of appropriated funds, make grants to provide \nmatching funds for the development, expansion, or continuation of qualiﬁed low-income taxpayer clinics.\n(b)\t Definitions. For purposes of this section-\n(1)\t Qualified low-income taxpayer clinic.\n(A)\t In general. The term “qualiﬁed low-income taxpayer clinic” means a clinic that-\n(i)\t does not charge more than a nominal fee for its services (except for reimbursement of actual \ncosts incurred); and\n(ii)\t (I) represents low-income taxpayers in controversies with the Internal Revenue Service; or\n\t\n(II) operates programs to inform individuals for whom English is a second language about \ntheir rights and responsibilities under this title.\n(B)\t Representation of low-income taxpayers. A clinic meets the requirements of subparagraph (A)(ii)(I) \nif-\n(i)\t at least 90 percent of the taxpayers represented by the clinic have incomes which do not exceed \n250 percent of the poverty level, as determined in accordance with criteria established by the \nDirector of the Ofﬁce of Management and Budget; and\n(ii)\t the amount in controversy for any taxable year generally does not exceed the amount speciﬁed \nin section 7463.\n(2)\t Clinic. The term “clinic” includes-\n(A)\t a clinical program at an accredited law, business, or accounting school in which students represent \nlow-income taxpayers in controversies arising under this title; and\n(B)\t an organization described in section 501(c) and exempt from tax under section 501(a) which \nsatisﬁes the requirements of paragraph (1) through representation of taxpayers or referral of \ntaxpayers to qualiﬁed representatives.\n(3)\t Qualiﬁed representative. The term “qualiﬁed representative” means any individual (whether or not an \nattorney) who is authorized to practice before the Internal Revenue Service or the applicable court.\n(c)\t Special rules and limitations.\n(1)\t Aggregate limitation. Unless otherwise provided by speciﬁc appropriation, the Secretary shall not allocate \nmore than $6,000,000 per year (exclusive of costs of administering the program) to grants under this \nsection.\n(2)\t Limitation on annual grants to a clinic. The aggregate amount of grants which may be made under this \nsection to a clinic for a year shall not exceed $100,000.\n", "5\nLOW INCOME TAXPAYER CLINICS\nLITC PROGRAM DESCRIPTION\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\n(3)\t Multiyear grants. Upon application of a qualiﬁed low-income taxpayer clinic, the Secretary is authorized \nto award a multiyear grant not to exceed 3 years.\n(4)\t Criteria for awards. In determining whether to make a grant under this section, the Secretary shall \nconsider-\n(A)\t the numbers of taxpayers who will be served by the clinic, including the number of taxpayers in \nthe geographical area for whom English is a second language;\n(B)\t the existence of other low-income taxpayer clinics serving the same population;\n(C)\t the quality of the program offered by the low-income taxpayer clinic, including the qualiﬁcations \nof its administrators and qualiﬁed representatives, and its record, if any, in providing service to \nlow- income taxpayers; and\n(D)\t alternative funding sources available to the clinic, including amounts received from other grants \nand contributions, and the endowment and resources of the institution sponsoring the clinic.\n(5)\t Requirement of matching funds. A low-income taxpayer clinic must provide matching funds on a dollar- \nfor-dollar basis for all grants provided under this section. Matching funds may include-\n(A)\t the salary (including fringe beneﬁts) of individuals performing services for the clinic; and\n(B)\t the cost of equipment used in the clinic.\nIndirect expenses, including general overhead of the institution sponsoring the clinic, shall not be \ncounted as matching funds.\n(6)\t Provision of information regarding qualified low-income taxpayer clinics.\nNotwithstanding any other provision of law, officers and employees of the Department of the Treasury \nmay-\n(A)\t advise taxpayers of the availability of, and eligibility requirements for receiving, advice and \nassistance from one or more specific qualified low-income taxpayer clinics receiving funding under \nthis section, and\n(B)\t provide information regarding the location of, and contact information for, such clinics.\nD.\t KEY TERMS AND DEFINITIONS\n90/250 requirement was established by IRC § 7526 and provides that at least 90 percent of the taxpayers \nrepresented by a clinic have incomes that do not exceed 250 percent of the Federal Poverty Guidelines. The LITC \nProgram uses the poverty guidelines published annually by the Department of Health and Human Services. See \nSection VI.C.xii, Representing Low-Income Taxpayers.\nAdvocacy as it relates to LITCs is zealously protecting the rights of low-income and ESL taxpayers. Advocacy \ncan occur on an individual or systemic basis. A substantial portion of LITC work involves assisting clients with an \nIRS controversy. Clinics advocate for the taxpayers they represent by ensuring they are paying the correct amount \nof taxes, exploring all possible options for relief, and assisting them in making a fully informed decision on how \nbest to proceed given the facts of the case and the taxpayer’s situation. Notwithstanding the unique nature of each \n", "6\nLOW INCOME TAXPAYER CLINICS\ntaxpayer’s circumstances, similarly-situated taxpayers often experience similar problems with tax administration. \nAdvocacy includes, but is not limited to, identifying systemic-level issues and sharing them with TAS. TAS \ninvestigates the submissions, proposes solutions, and works with the IRS to resolve the issues, or elevates them \nto the NTA who can communicate the issues and proposed solutions to lawmakers and the IRS administration \nin her reports to Congress. Advocacy may also include responding to public requests for comments on IRS \nregulations or procedures and filing amicus briefs in cases addressing issues that directly impact low-income and \nESL taxpayers.\nAmount in controversy is the federal tax amount in dispute for each tax year for which the LITC is representing \na taxpayer. Often, the amount in controversy is the amount owed or the refund requested. In some disputes \nwith the IRS, however, the amount in controversy is the amount associated with an action taken by the IRS. \nThe amount in controversy includes the tax liability in dispute for a tax year, plus any related penalties imposed. \nWhether interest is included in the amount in controversy will depend on the nature of the controversy. The \namount in controversy is limited to the amount in dispute, which may be less than the amount speciﬁed in an \nIRS statutory notice of deﬁciency, a notice of determination, or a notice and demand. If the taxpayer is disputing \nthe amount due in more than one tax year or period, the amount in controversy is determined separately for each \nyear. See Section VI.C.xii, Representing Low-Income Taxpayers, Amount in Controversy Limit.\nCases are those matters that LITCs count and report in inventory when a taxpayer or married taxpayers retain \nthe clinic to represent them in a controversy before the IRS or a federal court. To be counted as a case, the clinic \nmust try to address the controversy, including developing a plan for representation. If the clinic is representing \na married couple, it is counted as one case. If a taxpayer stops communicating with the clinic after a plan for \nrepresentation has been developed, the clinic may still count that matter as a case. If a clinic refers the matter to a \nqualified representative, it may count the matter as a case so long as it provides ongoing monitoring and support.\nClinic refers to an LITC. See the deﬁnition of LITC below. Throughout this publication, the terms clinic, LITC, \nand grant recipient are used interchangeably.\nConsultation encompasses a discussion with or correspondence to a taxpayer designed to address the taxpayer’s \nunique circumstances and involves an analysis tailored to the taxpayer’s factual situation. A consultation does not \nresult in advocating for the taxpayer before the IRS or relevant court in a representative capacity but might include \nfact gathering and contact with the IRS that does not rise to the level of advocacy.\nControversy with the IRS is a proceeding brought by the taxpayer under the IRC or any dispute between an \nindividual and the IRS concerning the determination, collection, or refund of any tax, penalties, or interest. The \ndeﬁnition is very broad and encompasses all types of disputes arising under the IRC, except criminal tax matters. \nFor example, a controversy includes a dispute related to eligibility and receipt of Economic Impact Payments, a \nrevocation or denial of a passport under IRC § 7345, and certain civil actions arising under IRC §§ 7431 to 7435. \nThe dispute may be pending in a federal court or in any tax administration function of the IRS (e.g., Examination, \nCollection, Appeals, Accounts Management). The dispute does not have to arise under the IRC if the dispute \nis with the IRS; for example, a controversy includes civil penalties arising under Title 31 if the IRS is the other \nparty involved in the controversy. While representing a taxpayer in a controversy with the IRS, an LITC may also \nneed to represent the taxpayer in a controversy with a state or local tax agency concerning the same or related tax \nmatter. Though a controversy does not include a federal criminal tax matter, it may include a state criminal tax \nmatter. A controversy may be considered a civil matter in the federal context, but a criminal matter under state or \n", "7\nLOW INCOME TAXPAYER CLINICS\nLITC PROGRAM DESCRIPTION\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nlocal law. If the LITC is already representing the taxpayer in the federal civil matter, it may be appropriate for the \nLITC to expand the scope of the representation to include the state or local tax matter.\nEducational activities (also referred to as programs to inform) inform ESL or low-income individuals about \ntheir rights and responsibilities as taxpayers, and tax issues of signiﬁcance to the intended audience. The two \neducation-related numerical goals referenced on Form 13424-M, Application Narrative, VII. Program Numerical \nGoals C and D, reference those activities delivered directly to taxpayers. Educational activities may also include a \nworkshop or free training for organizations that assist low-income or ESL taxpayers. While activities delivered to \norganizations are not included in the numerical goals on Form 13424-M, these activities are reported on Form \n13424-A, Low Income Taxpayer Clinic (LITC) General Information Report, and considered by the Program \nOffice. To be considered an educational activity, information about a speciﬁc tax topic or topics must be conveyed \nto the audience. LITCs should address a wide range of substantive tax issues in their educational programs and \nmaterials (e.g., ﬁling requirements, tax recordkeeping, family status issues, refundable credits, the Affordable \nCare Act, worker classiﬁcation, identity theft, information about the audit and appeals process, and collection \nalternatives). Selecting education topics relevant to community needs and offering the presentations and/or \npresentation materials in languages commonly spoken in the community allow LITCs to reach taxpayers who \notherwise might experience great difﬁculty communicating with the IRS. These programs are delivered in-person \nto a live audience, with participants registering, signing in, or being counted and allow for audience interaction \nwith the presenter. Clinics may also use virtual platforms to deliver these programs and count them as educational \nactivities for LITC reporting when there is a way for participants to be counted and for the presenter and \nparticipants to interact.\nESL taxpayers are persons for whom English is not their ﬁrst language, which also includes those who \ncommunicate using sign language. These individuals may have an additional burden understanding taxpayer rights \nand responsibilities and are a priority for LITC education and outreach efforts. This differs from the term Limited \nEnglish Proficiency (LEP), which relates to an individual’s relative ability to communicate and receive information \nin English. LEP taxpayers are a subset of ESL taxpayers but not all ESL taxpayers are LEP taxpayers.\nGrants.gov is the government website used by federal agencies to post discretionary funding opportunities.\nGrantSolutions is a web-based, comprehensive grant management system. Clinics use GrantSolutions for \nsubmitting an NCC Request, accepting a Notice of Award (NOA), submitting reports, and reporting program \nplan, stafﬁng, or budget changes.\nKey personnel are individuals necessary for the successful functioning of the LITC. Key personnel are \nresponsible for ensuring that the LITC’s day-to-day operations run smoothly, the LITC program is delivered in \naccordance with the terms and conditions of the grant, ﬁnances are properly administered, legal arguments are \nsound, and educational materials are accurate. Key personnel include the Clinic Director, Qualiﬁed Tax Expert \n(QTE), and Qualiﬁed Business Administrator (QBA). See Section VI.C.i, Standards for Operating a Low Income \nTaxpayer Clinic.\nLow-income taxpayers are individuals whose income does not exceed 250 percent of the Federal Poverty \nGuidelines. The Federal Poverty Guidelines are updated annually (usually in late January) by the Department of \nHealth and Human Services (HHS). The LITC Income Guidelines, current as of publication, can be found in \nSection VI.C.xii, Representing Low-Income Taxpayers. A sole proprietor is considered an individual and may be \n", "8\nLOW INCOME TAXPAYER CLINICS\nassisted by an LITC if otherwise eligible. A business or other entity is not a low-income taxpayer eligible for LITC \nrepresentation. An individual trying to resolve a tax liability arising from personal involvement with a business can \nbe a low-income taxpayer. For example, an individual who is personally liable for taxes owed from a business (e.g., \na responsible person within the meaning of IRC § 6672) may be a low-income taxpayer, provided the individual \notherwise meets the deﬁnition.\nLITC is an organization receiving a grant pursuant to IRC § 7526.\nNominal fee is a fee that is insigniﬁcantly small or minimal. A nominal fee is a trivial payment, bearing no \nrelation to the value of the representation provided, considering all the facts and circumstances. A nominal fee \nmust be a flat fee; the fee cannot fluctuate based on an hourly rate or the type of services the LITC is providing. \nA nominal fee does not include reimbursement for actual costs incurred (e.g., photocopies, court costs, and expert \nwitness fees).\nOutreach is an activity conducted by an LITC that involves effectively publicizing and promoting the clinic’s \nservices regarding representation, education, and advocacy on behalf of low-income and ESL taxpayers. LITCs \nare encouraged to identify linguistic populations, geographic service areas, or other segments of the low-income \ntaxpayer community in which to focus outreach efforts. Outreach activities may involve direct communication \n(in-person contact or in writing) with taxpayers or may be accomplished through contacts with other \norganizations or groups that assist low-income and ESL taxpayers. Additional guidance on effective outreach can \nbe found in Section VI.C.iv, Developing a Community Outreach Plan. Outreach plans should be developed before \nthe start of the grant year during which representation and other assistance will be offered.\nPro bono panel is a group of qualiﬁed representatives (attorneys, certiﬁed public accountants (CPAs), or \nenrolled agents (EAs)) who have agreed to accept taxpayer referrals from an LITC and provide representation or \nconsultation services free of charge to low-income or ESL taxpayers. Clinics may also use volunteers to assist with \nother tasks such as education, outreach, or mentoring students.\nProgram plan is a description of the clinic’s planned operations, including a description of the services to be \noffered; how, when, and where the services will be delivered; who will provide the services; the intended recipients \nof the services; and numerical goals. The terms and conditions of an LITC grant include the applicant’s program \nplan and any subsequent changes to the plan agreed upon between the Program Ofﬁce and the clinic.\nQualified representative is:\n \nn An attorney;\n \nn A CPA;\n \nn An EA authorized to practice before the IRS;\n \nn An individual authorized to appear before the court where the controversy with the IRS will be adjudicated; or\n \nn An individual authorized to practice before the IRS pursuant to 31 Code of Federal Regulations \n(CFR) § 10.7(d) (e.g., a student, law graduate, tribal court advocate, or other individual for whom the IRS \nhas issued a special appearance authorization). See Section VI.C.xii, Representing Low-Income Taxpayers, \nRepresentation by Students and Law Graduates.\n", "9\nLOW INCOME TAXPAYER CLINICS\nLITC PROGRAM DESCRIPTION\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nFor individuals other than students or law graduates, the IRS Commissioner (or delegate) has the authority to \nissue special appearance authorizations to allow them to practice before the IRS. For students and law graduates, \nthe Director of the LITC Program has the authority to issue special appearance authorizations; note, however, that \nthe student or law graduate must be supervised by a qualiﬁed representative. See Delegation Order 25-18 (Rev. 5), \nInternal Revenue Manual (IRM) 1.2.2.15.18.\nNOTE: An unenrolled return preparer who can practice before the IRS based upon return preparation is not a \nqualiﬁed representative for the LITC Program because the authority of the unenrolled return preparer to act as \na representative is limited to only certain taxpayers and select functions of the IRS. For details regarding limited \npractice before the IRS by individuals who are not attorneys, CPAs, or EAs, see Rev. Proc. 2014-42, 2014-29 \nI.R.B. 192.\nReferral means the referral of low-income taxpayers to qualified representatives or to an LITC for representation.\nUniform Guidance refers to 2 CFR Part 200 (and the Treasury Department’s implementation thereof, found at \n2 CFR Part 1000), which contains uniform administrative requirements that relate to the pre-award, post-award, \ncloseout, and audit phases of the federal grant life cycle. See Section VI.D, National Policy Requirements and \nAdministrative Requirements, for a more detailed discussion.\nAdditional terms and definitions are available in the Glossary.\n", "10\nLOW INCOME TAXPAYER CLINICS\nII.\t FEDERAL AWARD INFORMATION\nA.\tAWARDS ARE SUBJECT TO CONGRESSIONAL APPROPRIATIONS\nAll awards are subject to the availability of appropriated funds. The IRS anticipates awarding LITC grants of up \nto $200,000 per year to qualifying organizations for the development, expansion, or continuation of an LITC. \nCongress appropriated not less than $28 million for LITC grant awards for fiscal year 2024.5 Given the timing of \nappropriations, grant funds may not be made available to grant recipients until after the grant year has begun. The \nIRS also holds some of the annually appropriated funds in reserve so well-performing clinics that were not initially \nawarded the maximum award may ask for additional funds at mid-year. Figure 2 explains how the LITC Program \nreceives its funding.\nFigure 2, How the LITC Program Receives Its Funding\nHow the LITC Program Receives Its Funding\nStep One\nStep Two\nStep Three\nStep Four\nOffice of Management and \nBudget coordinates with \nfederal agencies to \nformulate the President’s \nBudget, which covers all \nfederal agencies, including \nthe IRS, and reflects the \nPresident’s priorities and \nvision for the country. \nFederal law requires that \nthe President submit a \nbudget proposal to \nCongress between the first \nMonday in January and the \nfirst Monday in February, \nwhich serves as a starting \npoint for negotiations \nin Congress.\nCongressional appropriations \ncommittees consider the \nPresident’s Budget as they \nprepare appropriations \nlegislation for the upcoming \nfiscal year, which begins on \nOctober 1.\nThe appropriations \ncommittees submit \nlegislative proposals which \nare brought to the floor for \nconsideration by the House \nof Representatives and the \nSenate. Once the House \nand the Senate consider \nthe proposals and reconcile \nthem, Congress passes a \nunified omnibus budget \nand sends the legislation \nto the President to be \nsigned into law.\nThe President signs the \nappropriations bill into law, \nmaking funds available to \nexecutive agencies, \nincluding the IRS.\nB.\t AWARD PERFORMANCE PERIOD\nThe LITC Program may award grants for up to a three-year period. However, funding is provided for one-year \nperiods (January 1–December 31), subject to the availability of annually appropriated funds. Generally, first-time \napplicants will only be awarded a single-year grant. Multiyear grants will only be awarded to applicants that have \nsuccessfully completed at least one year under the terms and conditions of the LITC grant unless the Notice of \n5\t\nFurther Consolidated Appropriations Act, 2024, Pub. L. No. 118-47, Div. B (March 23, 2024). Although funds are \nappropriated for a fiscal year, the Program Office awards grants on an annual basis.\n", "11\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nFEDERAL AWARD INFORMATION\nII. FEDERAL AWARD INFORMATION\nIII\nIV\nV\nVI\nVII\nI\nIII\nIV\nV\nVI\nVII\nVIII\nFunding Opportunity indicates otherwise. Determination of the grant period is at the discretion of the LITC \nProgram Ofﬁce. Thus, the Program Ofﬁce may elect to award a single-year grant to applicants that requested a \nmultiyear grant.\nMultiyear grant recipients will be reviewed annually for satisfactory performance and progress in meeting goals \nand objectives and compliance with grant terms and conditions. The funding level for subsequent years will be \nreviewed annually and may be increased or decreased at the discretion of the LITC Program Ofﬁce, based on \nperformance, compliance with grant terms and conditions, and the availability of annually appropriated funds. \nFunds awarded must be used for the program speciﬁcally authorized in the NOA.\nC.\tSUBAWARDS ARE GENERALLY PROHIBITED\nGenerally, a clinic may not make a subaward of LITC grant funds to another organization or individual. A \nsubaward is a payment to another organization or contractor to deliver a key component of the program such as \ncontroversy representation or ESL education. Subawards may be considered if the award of a subgrant is likely to \nassist a grant recipient with expanding coverage to an underserved or uncovered area. Use of a subaward must be \nproposed in the application and approved in writing by the Director of the LITC Program. A subaward differs \nfrom payments made to a vendor or provider for providing goods and services to the clinic, which is permissible. \nFor example, unless authorized, an LITC may not pay another organization to prepare and conduct its ESL \neducational activities; however, the clinic could pay a ﬁrm to translate its educational materials into another \nlanguage or hire an interpreter to assist with delivery of education. If a sponsoring organization is located in a \ndifferent geographic area from the service area and has capacity to provide services remotely such as representation \nand advocacy services but needs a local presence to facilitate client contact and provide in-person education and \noutreach, the subaward of funds to a local organization to deliver some of these services may be appropriate where \nthe proposed area to be covered is either underserved or uncovered.\nNOTE: In accordance with 2 CFR § 25.300(a), a clinic may not make a subaward unless the subrecipient \nhas obtained and provided to the clinic a unique entity identifier (the identifier assigned by SAM.gov to \nuniquely identify business entities). Grant recipients who make subawards must monitor and manage the \nsubaward recipient per the requirements in 2 CFR § 200.332 and may have other administrative and reporting \nresponsibilities. Organizations that provide subawards assume the responsibilities of the federal grantor regarding \nthe subaward recipient.\nD.\t LITC GRANTS ARE NOT COOPERATIVE AGREEMENTS \nFunds awarded under IRC § 7526 create grant agreements rather than cooperative agreements between the \nrecipient and the IRS. A cooperative agreement provides for substantial involvement between the federal awarding \nagency and the grant recipient in carrying out the activity contemplated by the federal award. While the LITC \nProgram Ofﬁce has numerous responsibilities in administering the grant and providing oversight and assistance \nto clinics, that involvement does not result in the formation of a cooperative agreement. See the deﬁnitions of \n“cooperative agreement” and “grant agreement” in 2 CFR § 200.1, Definitions, for additional details.\n", "12\nLOW INCOME TAXPAYER CLINICS\nIII.\t AWARD ELIGIBILITY REQUIREMENTS\nApplicants that fail to satisfy the eligibility screening criteria described below will be notiﬁed and, in some \ncircumstances, may be provided an opportunity to correct the problem. Those provided an opportunity must \ncorrect the problem in a timely manner or be eliminated from consideration. Applications that pass the eligibility \nscreening will then undergo a technical evaluation. See Section V, Application Review.\nA.\tELIGIBLE APPLICANTS \nIRC § 7526 broadly defines the concept of a clinic to include:\n1) \u0007\nA clinical program at an accredited law, business, or accounting school whose students represent low-income \ntaxpayers in controversies with the IRS under the supervision of a qualified representative (and when necessary, \nrefer to qualified volunteers to provide representation when the students cannot do so);\n2) \u0007\nAn organization whose employees and volunteers represent low-income taxpayers in controversies with the \nIRS;\n3) \u0007\nAn organization exempt from tax under IRC § 501(a) whose employees and volunteers represent low-income \ntaxpayers in controversies with the IRS or refer low-income taxpayers to qualified representatives to provide \nrepresentation;\n4) \u0007\nAn organization described in examples 1), 2), or 3) that also operates a program to inform ESL taxpayers \nabout their taxpayer rights and responsibilities under the IRC; and\n5) \u0007\nAn organization that operates a program to inform ESL taxpayers about their taxpayer rights and \nresponsibilities under the IRC.\nWhile IRC § 7526 provides that an organization is eligible to receive a matching grant if it either represents low-\nincome taxpayers in controversies with the IRS or operates a program to inform ESL taxpayers about their rights \nand responsibility under the IRC, the mission of the LITC Program is best served by requiring all organizations \ninterested in receiving a grant under IRC § 7526 to generally provide both services. Organizations that develop \nthe capacity to provide both controversy and education services are generally more robust and able to provide \nthe most effective service to eligible taxpayers. For example, organizations sometimes assist taxpayers initially \nthrough outreach and education, and later through representation in a controversy; in these cases, the ability of an \norganization to provide both services not only ensures seamless assistance for taxpayers, but also provides extensive \nprotection of taxpayer rights. Thus, the Program Office will only award funds to an organization that is operating \na program to inform ESL individuals in addition to providing representation to low-income taxpayers. The only \nexception is the new ESL Education Pilot Program started in 2023 and continuing for 2025, under which a grant \nmay be awarded to an organization to operate a program to inform ESL taxpayers about their taxpayer rights \nand responsibilities under the IRC without the requirement to also provide tax controversy representation to \nlow-income taxpayers.\n", "13\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ELIGIBILITY REQUIREMENTS\nIII. AWARD ELIGIBILITY REQUIREMENTS\nIV\nII\nIV IV\nV\nVI\nVII\nI\nIV\nV\nVI\nVII\nVIII\nB.\t REQUIREMENT TO PROVIDE MATCHING FUNDS EQUAL TO AWARD\nIRC § 7526(c)(5) requires clinics to provide matching funds on a dollar-for-dollar basis for all federal funds \nawarded by the IRS. The matching funds requirement ensures that each LITC grant represents a ﬁnancial \npartnership between the clinic and the federal government for the beneﬁt of low-income and ESL taxpayers. The \ncommitment of matching funds by the clinic leverages the federal funding investment so an LITC can assist more \ntaxpayers in need. Many programs provide matching funds in cash or third-party in-kind contributions (e.g., \ntime worked by volunteers, donated software or office space) that far exceed the minimum required. Only funds \nused in direct support of the LITC Program qualify as matching funds. See Section IV.E.iii, Meeting the Matching \nFunds Requirement.\nC.\tOTHER ELIGIBILITY REQUIREMENTS \ni.\t\nUsing Grant Funds to Support Other Activities is Prohibited\nAn organization awarded an LITC grant may provide qualifying LITC services within a broader spectrum of \nactivity. For example, a clinic may provide representation in nontax matters (e.g., landlord/tenant disputes, \nfamily law cases) and representation in tax matters, provided LITC grant funds are used only to support the \nrepresentation of eligible taxpayers in a controversy with the IRS and/or a state or local tax agency concerning the \nsame or related tax matter. LITC grant funds may also be used for properly allocated portions of indirect costs of \nthe organization that support LITC grant activities.\nii.\t Charging More Than a Nominal Fee for Services Is Prohibited\nAn LITC may not charge more than a nominal fee for its services. If a clinic charges a nominal fee, it must charge \nthat same fee to all taxpayers, regardless of the services being sought. The goal of the LITC Program is to enhance \naccess to representation, education, and advocacy services for low-income taxpayers. If a clinic charges an amount \nthat is not nominal and it results in fewer taxpayers assisted, the goal of the program is not being achieved. A clinic \nmay not charge a separate or additional fee (even if it is nominal) to prepare a tax return or a claim for refund.\nNOTE: Reimbursement of actual costs incurred (e.g., photocopying, court costs, and expert witness fees) is not \nconsidered a fee and is, therefore, permitted.\niii.\t Compliance With Federal Tax and Nontax Requirements\nFederal Tax Debts\nThe IRS will not award an LITC grant to an applicant noncompliant with a federal tax return ﬁling or payment \nobligation. Consequently, an applicant must be in full compliance with its federal tax responsibilities when \napplying for an LITC grant and throughout the grant year. Standard Form 424, Application for Federal \nAssistance, in Appendix A, requires the applicant to state whether it is delinquent on any federal debt and if so, to \nprovide an explanation. The LITC Program Ofﬁce also conducts reviews to conﬁrm applicants’ compliance with \nfederal tax responsibilities and other terms and conditions of the grant. See Section III.C.i, Using Grant Funds to \nSupport Other Activities is Prohibited.\n", "14\nLOW INCOME TAXPAYER CLINICS\nAn outstanding federal tax debt is any unpaid federal tax liability (including penalties and interest) that has \nbeen assessed, is not disputed, and for which all judicial and administrative remedies have been exhausted or \nhave lapsed. An applicant or grant recipient will not be treated as noncompliant for purposes of IRC § 7526 \n(and therefore still eligible for funding) if the applicant or grant recipient is in a dispute with the IRS regarding \na federal tax liability or has entered into and remains current with an installment agreement or other payment \narrangement with the federal government to satisfy any federal tax liabilities. If you are working with someone at \nthe IRS to resolve an outstanding federal tax issue, please provide their name, office in which they work, and their \nphone number when you complete Standard Form 424, question #20. \nIRC § 6103 prohibits the LITC Program Ofﬁce from disclosing a federal tax compliance issue to anyone who \nis not authorized to receive the taxpayer’s tax information. Therefore, to facilitate the resolution of any potential \nfederal tax compliance issues, Form 13424, Low Income Taxpayer Clinic (LITC) Application Information, \nrequires applicants to provide contact information for the Tax Compliance Ofﬁcer (TCO), the individual \nresponsible for handling the organization’s federal tax matters. Some applicants are part of a larger organization \n(e.g., an academic institution that operates a clinic), in which case the LITC Program Ofﬁce must be able to verify \nthat the sponsoring organization does not have a federal tax compliance issue before awarding grant funds. The \nTCO must be the person who is the individual responsible for handling the sponsoring organization’s federal tax \nmatters. Applicants must also provide documentation (e.g., articles of incorporation or a Form 2848, Power of \nAttorney and Declaration of Representative, signed by the appropriate official) that shows how the individual on \nForm 13424 is properly authorized to receive tax information to prevent the IRS from making an unauthorized \ndisclosure. When providing articles of incorporation, ensure it is the most recent version. When providing Form \n2848, be sure of the following:\n \nn All required fields are completed;\n \nn In section 3, the type(s) of tax are listed (e.g., 940, 941, 1120, 1065, 990);\n \nn In section 3, both current and past tax years are listed (e.g., 2024, 2023, 2022, 2021, 2020);\n \nn In section 7, the form is signed by an officer of the corporation authorized under the articles of \nincorporation to designate an individual to receive federal tax information for the entity; and\n \nn In Part II, the form is signed by the person being authorized to receive the tax information.\nComplying with federal tax obligations is a requirement to receive an LITC grant, so it is imperative that the \ndesignated individual be knowledgeable and prepared to promptly address any federal tax issues of the applicant \nor the sponsoring organization. Failure to provide an appropriate contact could delay application processing if \nthe LITC Program Ofﬁce identiﬁes a federal tax compliance issue of the applicant or its sponsoring organization \nand needs to discuss the issue further. In addition, if the LITC Program Ofﬁce cannot speak with the appropriate \ncontact to ascertain the status of the organization’s efforts to address a federal tax compliance issue, no grant funds \nwill be awarded to the applicant. Similarly, even after grant funds have been awarded, the LITC Program Ofﬁce \nperforms tax compliance checks throughout the grant year. Without an appropriate contact with whom the LITC \nProgram Ofﬁce can discuss a tax compliance issue, if a tax compliance issue arises during the grant year, the LITC \nProgram Ofﬁce may need to restrict the clinic’s access to grant funds.\n", "15\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ELIGIBILITY REQUIREMENTS\nIII. AWARD ELIGIBILITY REQUIREMENTS\nIV\nII\nIV IV\nV\nVI\nVII\nI\nIV\nV\nVI\nVII\nVIII\nFederal Nontax Requirements\nThe IRS will not award an LITC grant to an applicant that is noncompliant with a federal nontax ﬁling or \npayment obligation. An outstanding federal nontax debt is an unpaid federal liability (other than a federal tax \nobligation) that has been assessed, is not disputed, and for which all administrative and judicial remedies have \nbeen exhausted or have lapsed. An applicant or grant recipient will not be treated as noncompliant for purposes \nof IRC § 7526 (and therefore still eligible for funding) if the applicant or grant recipient is in a dispute with the \nfederal government regarding a federal nontax liability or has entered into and remains current with an installment \nagreement or other payment arrangement with the federal government to satisfy any outstanding federal nontax \nobligations. The LITC Program Ofﬁce utilizes SAM to help determine whether an applicant or grant recipient is \neligible to receive payments. See Section III.C.i, Using Grant Funds to Support Other Activities is Prohibited.\niv.\t Debarment and Suspension\nWhen applying for a grant, applicants must make certain certiﬁcations and provide certain assurances. One of \nthose certiﬁcations is the Certiﬁcation Regarding Debarment, Suspension, and Other Responsibility Matters- \nPrimary Covered Transactions. Applying the “common rule” on non-procurement, debarment, and suspension6 \nadopted by the Department of the Treasury at 31 CFR Part 19, Subpart C, an applicant must certify that its \norganization and the clinic’s proposed key personnel are not presently debarred or suspended from covered \ntransactions by any federal agency. In addition, an applicant must indicate that within the three-year period before \napplying for a grant, its organization and the clinic’s proposed key personnel have not been convicted of or had \na civil judgment rendered against them for fraud, theft, or certain other offenses, and have not had one or more \npublic transactions terminated for cause or default. An applicant must also indicate that its organization and the \nclinic’s proposed key personnel are not presently criminally or civilly charged with certain offenses.\nApplicants may check the status of the organization and the clinic’s proposed key personnel before applying for a \ngrant by searching on www.SAM.gov. If an applicant identiﬁes incorrect information about the organization or \nthe clinic’s proposed key personnel, the applicant should contact the agency that reported the information. The \nLITC Program Ofﬁce utilizes SAM to determine eligibility of grant applicants and prevent improper payments.\n6\t\nThe “common rule” means the procedures used by federal agencies to suspend, debar, or exclude individuals or entities from \nparticipation in nonprocurement transactions under Executive Order 12549. See also Executive Order 12689.\n", "16\nLOW INCOME TAXPAYER CLINICS\nIV.\t APPLICATION AND SUBMISSION PROCESS\nA.\tACCESSING THE LITC GRANT APPLICATION PACKAGE AND \nGUIDELINES\nA copy of this publication can be downloaded from www.irs.gov/pub/irs-pdf/p3319.pdf. For information about \nordering IRS publications, including this one, visit www.irs.gov/forms-pubs/forms-and-publications-by-us-mail or \ncall the IRS at 800-829-3676 to place an order.\nPreparing and submitting a grant application is a major undertaking. Take time to understand and review the \nprocess well before the application submission deadline. Prepare and start the process early. Completing the \nrequired registrations for the ﬁrst time is a multi-step process that can take more than eight weeks and MUST be \ncompleted before the application submission deadline. See Section IV.C.i, System for Award Management, for steps \nthat should be taken as early in the application process as possible. If you are notified that your registration may \nnot be processed in time, please contact the LITC Program Office as soon as possible to determine what steps to \ntake.\nB.\t REQUIRED CONTENT FOR LITC FULL GRANT APPLICATIONS AND \nNON-COMPETING CONTINUATION REQUESTS\ni.\t\nDetermining Type of Application\nThere are two types of LITC grant applications: LITC Full Grant Applications and NCC Requests.\n \nn A new applicant seeking an LITC grant award for the ﬁrst time, or a returning clinic whose LITC award \nperiod has ended or will end on December 31, 2024, must submit a Full Grant Application to apply for \n2025 funding. See Section IV.B.ii, Submitting a Full Grant Application on Grants.gov.\n \nn A returning clinic funded with a multiyear LITC grant that ends after December 31, 2024, must submit \nan NCC Request to be considered for 2025 funding. See Section IV.B.iv, Submitting a Non-Competing \nContinuation Request on GrantSolutions.\nii.\t Submitting a Full Grant Application on Grants.gov\nLITC Full Grant Applications must be submitted electronically via www.Grants.gov. Interested applicants should \nregister early and become familiar with www.Grants.gov requirements prior to the due date of the application. \nThe submission system on Grants.gov provides free access to the forms required to complete an application and \nnotiﬁes applicants if any ﬁelds were left blank where a response is required. The Grants.gov website includes a \nnarrated tutorial and Frequently Asked Questions to help you use the system. Applicants will receive an email \nconﬁrmation from Grants.gov that serves as acknowledgement of application submission.\nThe Funding Opportunity Number for the 2025 LITC Grant Application is TREAS-GRANTS-042025-001.\n", "17\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION AND SUBMISSION PROCESS\nIV. APPLICATION AND SUBMISSION PROCESS\nIII\nII\nV\nVI\nVII\nI\nV\nVI\nVII\nVIII\niii.\t Instructions for Completing Full Grant Application\nAppendix A of this publication is a useful guide for completing each of the required application forms. The Office \nof Management and Budget (OMB) requires certain standard forms for all federal grant programs. The IRS also \nrequires forms be completed speciﬁcally for an LITC grant. To assist applicants in completing the required forms, \nthe appendix includes system screen shots, instructions for completing the forms, and examples.\nA complete Full Grant Application consists of these items, submitted through Grants.gov and prepared in \naccordance with the instructions:\n \nn Standard Form 424, Application for Federal Assistance:\n \nn Be sure to submit required attachment for item 14 (areas affected by project - counties covered) and \nother attachments as may be needed.\n \nn IRS Form 13424, Low Income Taxpayer Clinic (LITC) Application Information;\n \nn IRS Form 13424-J, Detailed Budget Worksheet and Narrative Explanations;\n \nn IRS Form 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative:\n \nn ESL Education Pilot applicants must self-identify, see I.A.\n \nn Attachments Form, which is part of the downloadable PDF from Grants.gov and must be used to submit \nthe following items:\n \nn Tax-exempt determination letter, if applicable;\n \nn Proof of academic accreditation, if applicable;\n \nn Most recent audited ﬁnancial statement (if the applicant expends $1,000,000 or more in federal funds \nduring the applicant’s ﬁscal year, this must be a single audit or program-speciﬁc audit as required by \n2 CFR § 200.501). If the applicant’s most recent audited ﬁnancial statement is available from the \nFederal Audit Clearinghouse (FAC) found at https://harvester.census.gov/facweb/, in lieu of attaching \nthe audit, check the “yes” box on Form 13424-M in response to question II.4.ii. See Section IV.E.iv, \nOffice of Management and Budget Audit Requirement.\n \nz For an applicant that does not have audited ﬁnancial statements, an unaudited statement for its \nmost recent ﬁscal year and a statement as to why an audited ﬁnancial statement is not available;\n \nn Documentation (e.g., articles of incorporation or an IRS Form 2848, Power of Attorney and Declaration \nof Representative) indicating that the designated TCO on Form 13424 is properly authorized to receive tax \ninformation; and\n \nn Indirect cost rate agreement, if applicable.\nWhen completing Form 13424-M, LITC Application Narrative, refer to the guidance document \nat www.taxpayeradvocate.irs.gov/about-us/litc-grants/. This document is an especially \nimportant reference for those applying for an ESL Education Pilot grant.\n", "18\nLOW INCOME TAXPAYER CLINICS\niv.\t Submitting a Non-Competing Continuation Request\nA returning clinic funded with a multiyear LITC grant that ends after December 31, 2024, must submit an \nNCC Request. All NCC Requests must be submitted via GrantSolutions at www.grantsolutions.gov, the LITC \nprogram’s web-based grants management system. The submission system on GrantSolutions provides free \naccess to the forms required to complete an NCC Request and notiﬁes applicants if any ﬁelds were left blank \nwhere a response is required. NCC Requests will receive an email conﬁrmation from GrantSolutions that serves \nas acknowledgement of the NCC Request submission. Do not submit NCC Requests via Grants.gov. The \nLITC Program Ofﬁce will provide annual training on how to use GrantSolutions to submit NCC Requests \nand progress reports. Additional questions regarding GrantSolutions may be directed to the Program Ofﬁce at \[email protected].\nv.\t Instructions for Completing a Non-Competing Continuation Request\nAppendix A of this publication is a useful guide for completing each of the required forms for an NCC Request. \nOMB requires certain standard forms for all federal grant programs. The IRS also requires forms be completed \nspeciﬁcally for an LITC grant. To assist applicants in completing the required forms, the appendix includes system \nscreen shots, instructions for completing the forms, and examples.\nA complete NCC Request consists of the following items, submitted through GrantSolutions and prepared in \naccordance with the instructions:\n \nn Standard Form 424, Application for Federal Assistance:\n \nn Be sure to submit required attachment for item 14 (areas affected by project - counties covered) and \nother attachments as may be needed.\n \nn IRS Form 13424, Low Income Taxpayer Clinic (LITC) Application Information;\n \nn IRS Form 13424-J, Detailed Budget Worksheet and Narrative Explanations;\n \nn Project Abstract, which includes the following information:\n \nn Numerical goals for (1) new representation cases to be opened in the calendar year, (2) consultations \nwith low-income and ESL taxpayers, (3) educational activities to low-income and ESL taxpayers, and \n(4) low-income and ESL taxpayers reached in educational activities;\n \nn Changes to the program plan;\n \nn Civil Rights Review responses; and\n \nn Statement about availability of the audit on the FAC, if necessary.\n \nn Attachments:\n \nn Most recent audited ﬁnancial statement (if the applicant expends $1,000,000 or more in federal funds \nduring the applicant’s ﬁscal year, this must be a single audit or program-speciﬁc audit as required by \n2 CFR § 200.501). If the applicant’s most recent audited ﬁnancial statement is available from the FAC \nfound at https://harvester.census.gov/facweb/, in lieu of attaching it, include a statement about its \navailability from the FAC on the Project Abstract. See Section IV.E.iv, OMB Audit Requirement.\n", "19\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION AND SUBMISSION PROCESS\nIV. APPLICATION AND SUBMISSION PROCESS\nIII\nII\nV\nVI\nVII\nI\nV\nVI\nVII\nVIII\n \nz For an applicant that does not have audited ﬁnancial statements, an unaudited statement for its \nmost recent ﬁscal year and a statement as to why an audited ﬁnancial statement is not available;\n \nn Documentation (e.g., articles of incorporation or an IRS Form 2848, Power of Attorney and Declaration \nof Representative) indicating that the designated TCO on Form 13424 is properly authorized to receive tax \ninformation; and\n \nn Indirect cost rate agreement, if applicable.\nvi.\t Withdrawing Applications After Submission\nLITC grant applications may be withdrawn during the application process or prior to when grant money is \nawarded by notifying the LITC Program Ofﬁce by fax or email. See Section VII.F, Contacting the LITC Program \nOffice. Application withdrawals cannot be completed through Grants.gov or GrantSolutions.\nC.\tSYSTEM FOR AWARD MANAGEMENT REGISTRATION REQUIREMENT \nAND UNIQUE ENTITY IDENTIFIERS \nAn organization must be registered with SAM to submit a grant application, and registration requires the \norganization to provide an EIN from the IRS. The SAM registration and renewal process have multiple steps \nand can take four to six weeks to complete. Applicants are advised to register for an EIN and complete the SAM \nregistration (or renewal) process well in advance of the application submission deadline. See Avoiding Application \nCommon Errors and Missteps When Applying. \ni.\t\nSystem for Award Management\nSAM is a web-enabled government-wide application that collects, validates, stores, and disseminates business \ninformation about the federal government’s trading partners supporting the contract award, grant, and electronic \npayment processes. SAM registration is necessary to submit a grant application and must be maintained with \ncurrent information while an application for funding is pending and during the performance period of any federal \naward. More information about these processes is available on the SAM website at www.SAM.gov.\nUnless exempted from this requirement under 2 CFR § 25.110, a clinic must maintain current information in \nSAM. This includes information on the clinic’s immediate and highest level owner and subsidiaries and the clinic’s \npredecessors awarded a federal contract or federal financial assistance within the last three years, if applicable, \nuntil the clinic submits the final financial report required under this federal award or receives the final payment, \nwhichever is later. This requires that the clinic review and update the information at least annually after the initial \nregistration and more frequently if required by changes in the clinic’s information or another federal award term. \nSee Appendix A to 2 CFR Part 25. Individuals registering a new entity and those renewing a registration must \nprovide an original, signed notarized letter stating that the individual is the authorized Entity Administrator \nbefore the registration will be activated or renewed.\nIf already registered in SAM, renewal of the registration is required annually. Check when your registration will \nexpire and update. You may update as often as you want, but you must update at least once per year. The process \ncan take several weeks to complete.\n", "20\nLOW INCOME TAXPAYER CLINICS\nii.\t Employer Identification Number\nAn Employer Identification Number (EIN) is a unique nine-digit number assigned by the IRS to business entities \noperating in the U.S. or U.S. territories for identiﬁcation and is required to submit an LITC grant application. \nApplicants without an EIN should submit a Form SS-4, Application for Employer Identiﬁcation Number, to the \nIRS. It can take four weeks for the IRS to assign a number if applying by mail. The fastest way to obtain an EIN is \nonline at www.irs.gov/ein. There are options to apply by fax or by mail, but applicants are strongly encouraged to \nuse online submission. For more information, search “How to Apply for an EIN” on www.irs.gov.\niii.\t Unique Entity Identifier\nOrganizations must provide a Unique Entity Identiﬁer (UEI) with the grant application. As of April 4, 2022, the \nUEI replaced the DUNS number, a nine-digit unique entity identiﬁer that was provided by Dun & Bradstreet, \nInc. The UEI is assigned and managed through SAM. Applicants will no longer have to go to a third-party website \nto obtain an identifier. This change allows the government to streamline the entity identification and validation \nprocess and lessens administrative burden for entities that want to do business with the federal government. For \nmore information about the transition from DUNS to UEI, visit the GSA webpage at www.gsa.gov/about-us/\norganization/federal-acquisition-service/technology-transformation-services/integrated-award-environment-iae/\niae-systems-information-kit/unique-entity-identifier-update.\niv.\t Organization Name Change Requests\nAll sponsoring organization name changes are processed through SAM. More information is available on the SAM \nwebsite at www.SAM.gov. As a reminder, the LITC Program Office must be kept informed of any changes to the \nsponsoring organization. See Section VI.E.i, Changes in Entity of Sponsoring Organization.\nD.\t SUBMISSION DUE DATES AND TIMES\ni.\t\nDue Date for LITC Full Grant Applications and Non-Competing \nContinuation Requests\nTo be considered for 2025 LITC grant funding, grant applications must be submitted by 11:59 p.m. ET on \nJune 12, 2024. The time and date of the email conﬁrmation from Grants.gov acknowledging application \nsubmission serves as evidence that the Full Grant Application was timely submitted and should be retained by \nthe applicant. Similarly, the time and date of the email conﬁrmation from GrantSolutions acknowledging the \nsubmission of the NCC Request serves as evidence that the NCC Request was timely submitted and should be \nretained by the applicant. \nBEST PRACTICE\nApplicants are encouraged to download and maintain a copy of the completed application \npacket.\n", "21\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION AND SUBMISSION PROCESS\nIV. APPLICATION AND SUBMISSION PROCESS\nIII\nII\nV\nVI\nVII\nI\nV\nVI\nVII\nVIII\nii.\t Incomplete or Late LITC Full Grant Applications and Non-Competing \nContinuation Requests\nAn application is considered incomplete if it fails to include any of the required forms in Section IV.B.iii, \nInstructions for Completing Full Grant Application, or Section IV.B.v, Instructions for Completing NCC Request \nForms, or if the applicant fails to complete the forms in accordance with the instructions. Incomplete applications \nsubmitted before the due date will be reviewed and may be considered, depending on the circumstances. \nApplications submitted after the due date will not be reviewed or considered, absent extraordinary circumstances.\nE.\t BUDGET CONSIDERATIONS AND FUNDING RESTRICTIONS\ni.\t\nSpending LITC Grant Funds and Matching Funds\nGrant funds and matching funds must be used for expenses in accordance with the cost principles guidance in \n2 CFR Parts 200 and 1000. Generally, for an expense to be allowable, the expense must:\n \nn Be necessary and reasonable for the performance of the federal award and be allocable thereto under the \napplicable cost principles. See 2 CFR § 200.403(a);\n \nn Conform to any limitations or exclusions in the cost principles or in the federal award as to types or amount \nof cost items. See 2 CFR § 200.403(b);\n \nn Follow policies and procedures that apply uniformly to both federally-ﬁnanced and other activities of the \ngrant recipient. See 2 CFR § 200.403(c);\n \nn Be accorded consistent treatment by the grant recipient. A cost may not be assigned to a federal award as \na direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the \nfederal award as an indirect cost. See 2 CFR § 200.403(d);\n \nn Be determined in accordance with generally accepted accounting principles (GAAP), except for state \nand local governments and Indian tribes only, as otherwise provided for in the cost principles. See \n2 CFR § 200.403(e);\n \nn Not be included as a cost or used to meet cost-sharing or matching requirements of any other federally-\nﬁnanced program in either the current or a prior period. See 2 CFR § 200.403(f);\n \nn Be adequately documented. See 2 CFR § 200.403(g); and\n \nn Be incurred during the approved budget period. See 2 CFR § 200.403(h).\nNOTE: In general, grant funds cannot be carried forward from one year to the next unless the LITC Program \nOffice approves such carryover. In appropriate circumstances, however, the LITC Program Office may use \ndiscretion to waive prior written approvals to carry forward unobligated balances to subsequent budget periods \npursuant to 2 CFR § 200.308(g)(3).\nClinics should refer to the Uniform Guidance for detailed rules regarding allowable and unallowable expenses. \nGenerally, the same rules that apply to expenditures made using federal grant funds apply to expenditures made \nusing matching funds. However, IRC § 7526(c)(5) speciﬁcally prohibits indirect expenses, including general \n", "22\nLOW INCOME TAXPAYER CLINICS\noverhead of the institution sponsoring the clinic, from being counted as matching funds. The Department of \nthe Treasury, of which the IRS is a part, adopted the provisions in 2 CFR Part 200,7 unless specific exceptions \nwere set forth in 2 CFR § 1000.306, which addresses the valuation rate applicable to controversy representation \nvolunteer hours used as match, and 2 CFR § 1000.337, which clarifies that the right to access of records under \n2 CFR § 200.337 does not extend to client information held by authorized LITC practitioners.\nBEST PRACTICE\nKnowledge and understanding of the Uniform Guidance is crucial to properly manage LITC \ngrant funds. Several independent vendors provide training on the Uniform Guidance, and it is \nhighly recommended for QBAs new to managing federal grant funds to enroll in the training. \nGrant funds may be used to attend such training if the expense conforms to 2 CFR § 200.403.\nStart-Up Expenses May Be Paid Using LITC Grant Funds\nLITC grant funds may be used on start-up activities, and an applicant may be selected to receive an LITC grant \naward for the full grant year even if it anticipates that it cannot begin operations at the start of the performance \nperiod. All grant recipients must satisfy the statutory matching funds requirement during the period covered \nby the grant and must meet all reporting requirements, regardless of when operations begin. Reports should \nprovide information on the status of the start-up activities. In addition, LITC grants to these applicants will \nbe conditioned on the performance of required grant activities as detailed in Section I.A, LITC Grant Program \nPriorities, during the immediately succeeding grant year; however, grant funds for the immediately succeeding \ngrant year are not guaranteed to be awarded if adequate progress is not made and established milestones not \ntimely reached.\nExamples of Allowable Expenses\nFigure 3 lists examples of common expenditures for an LITC. The left-hand column lists items that are an \nallowable use of federal grant funds or matching funds, and the right-hand column lists items that are not an \nallowable use of federal grant funds or matching funds. This is not an all-inclusive list. If clinics have questions \nabout whether an expense is allowable, they should consult the Uniform Guidance. If they still have questions, \nthey should contact their assigned Advocacy Analyst for guidance before incurring the expense.\n7\t\nSee 2 CFR Part 1000.\n", "23\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION AND SUBMISSION PROCESS\nIV. APPLICATION AND SUBMISSION PROCESS\nIII\nII\nV\nVI\nVII\nI\nV\nVI\nVII\nVIII\nFigure 3, Allowable and Unallowable Expenses\nAllowable Expenses\nUnallowable Expenses\nReasonable salaries, wages, and fringe benefits \nfor services rendered by LITC employees. \nSee 2 CFR §§ 200.430(a) and 200.431.\nPurchase, construction, repair, or rehabilitation of \nany building or any portion thereof without prior \napproval. 2 CFR §§ 200.439(b)(1) and 200.439(b)(3).\nReasonable office supplies and equipment costs \nnecessary to provide LITC services. See the general \nrules on allowability at 2 CFR § 200.403.\nExpenses incurred that do not support or benefit the \nLITC Program or which are unnecessary in carrying \nout LITC activities. See 2 CFR § 200.403.\nRent, utilities, and janitorial services for LITC office \nspace. See 2 CFR §§ 200.465 and 200.452.\nCertain advertising and public relations costs. \nSee 2 CFR § 200.421.\nNon-alcoholic refreshments for educational \nactivities or community outreach events, and for \nvolunteers, provided the costs are reasonable. \nSee 2 CFR § 200.432.\nAlcoholic beverages. See 2 CFR § 200.423.\nContinuing education courses for employees, if such \ncourses will increase their vocational effectiveness \nand is directly related to their work on the LITC grant. \nSee 2 CFR § 200.473.\nRefreshments for employees. See 2 CFR § 200.445.\nPens, mugs, and other small items of memorabilia \nfor pro bono representatives working with the clinic, \nprovided the cost is reasonable and consistent \nwith market prices. See 2 CFR §§ 200.445(a) and \n200.403.\nProfessional licensing fees for employees or \nvolunteers (e.g., bar association fees for the QTE). \nSee 2 CFR § 200.445.\nPrinting and publication costs incurred for LITC \nactivities. See 2 CFR § 200.461.\nPens, T-shirts, mugs, or other memorabilia to \npromote LITC services to taxpayers or for the \npersonal use of employees. See 2 CFR §§ 200.421(e)\n(3) and 200.445.\nA reasonably proportionate share of the cost of audit \nservices. See 2 CFR § 200.425.\nLobbyist registration fees. See 2 CFR § 200.75.\nPublicity costs directly associated with the LITC \nProgram. See 2 CFR § 200.421.\nCosts of goods or services for personal use \n(as opposed to business use) of LITC staff. \nSee 2 CFR § 200.445.\nInstallation of telephone lines, including a \ntoll-free line, and video conferencing equipment \nnecessary to provide LITC services to taxpayers. \nSee 2 CFR § 200.471.\nCosts incurred outside the performance period of \nthe award, unless specifically excepted by the LITC \nProgram Office. See 2 CFR § 200.420.\nTravel performed by LITC staff and volunteers to \nconduct LITC business. See 2 CFR § 200.475.\nApplication and other related fees associated with \nentry into the profession for an attorney, CPA, or \nenrolled agent. See 2 CFR § 200.445.\nTravel cost incurred for up to two individuals (or a \nthird person if granted an exception by the Director \nof the LITC Program) to attend the Annual LITC \nGrantee Conference. See 2 CFR § 200.475.\nCosts determined using an unreasonable method of \nallocation. See 2 CFR § 200.405(a)(2).\n", "24\nLOW INCOME TAXPAYER CLINICS\nAllowable Expenses\nUnallowable Expenses\nInterpreter services for hearing-impaired or non-\nEnglish speaking taxpayers. See 2 CFR § 200.459.\nFundraising costs. See 2 CFR § 200.442.\nLegal research and reference materials, \nincluding the IRC and Treasury Regulations. \nSee 2 CFR § 200.454(b).\nEntertainment costs. See 2 CFR § 200.438.\nIndirect costs paid with federal funds. \nSee 2 CFR § 200.414.\nFines and penalties. See 2 CFR § 200.441.\nAttending American Bar Association (ABA) \nTax Section meetings and webinars. \nSee 2 CFR § 200.473.\nAn individual’s membership in a professional \norganization (e.g., the ABA). See 2 CFR §§ 200.454 \nand 200.403(b).\nCourt costs on behalf of taxpayers if reasonable and \nnecessary. See 2 CFR § 200.403(a).\nMalpractice insurance. See 2 CFR § 200.447.\nCase management system software. \nSee 2 CFR § 200.453.\nPre-award costs incurred in anticipation of the \nfederal award, where the cost is necessary for \nthe performance of the grant. Written approval is \nrequired. See 2 CFR § 200.458.\nii.\t Direct vs. Indirect Expenses\nDirect expenses are the necessary and reasonable expenses that support LITC activities and the functions of \nthe organization. The expenses should be allocated and charged as a direct cost of award funds if it is practical \nto separate the portion of the expense allocable to LITC activities. The determination of whether it is practical \nor reasonable to allocate expenses directly in proportion to use depends on several factors, including the size of \nthe organization operating the LITC, the size and number of other functions the organization operates, and the \namount of the expense.\nIndirect expenses are often commonly referred to as Facilities and Administration (F&A) costs. The Uniform \nGuidance deﬁnes indirect costs as:\n[T]hose costs incurred for a common or joint purpose beneﬁtting more than one cost objective, and \nnot readily assignable to the cost objectives speciﬁcally beneﬁtted, without effort disproportionate to the \nresults achieved. 2 CFR § 200.1, Definitions.\nFor example, an organization’s $5,000 expense supports LITC activities and two other programs the organization \noperates. Suppose the organization can spend an additional $100 in administrative costs to accurately allocate \nthe $5,000 among the three programs in proportion to the beneﬁt each receives. In that case, the allocation is \nreasonable, and the organization should perform the allocation and charge the portion of the $5,000 that is \nallocable to LITC activities as a direct cost.\n", "25\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION AND SUBMISSION PROCESS\nIV. APPLICATION AND SUBMISSION PROCESS\nIII\nII\nV\nVI\nVII\nI\nV\nVI\nVII\nVIII\nNow suppose the organization’s $5,000 expense supports LITC activities and two other programs the organization \noperates, but to properly allocate the $5,000 among the three programs in proportion to the beneﬁt each \nreceives, it would cost the organization an additional $2,000 in administrative costs. In that case, direct allocation \nof the cost is not cost-effective, and the organization can account for the $5,000 expense as an indirect cost. \nThe organization then apportions the total indirect costs (i.e., the indirect cost pool) to each of the beneﬁting \nprograms using a method that is consistent, reasonable, auditable, and in accordance with generally accepted \nbusiness practices.\nThe Uniform Guidance in 2 CFR § 200.414(b) recognizes that because of the diverse characteristics and \naccounting practices of nonproﬁt organizations, it is not possible to specify the types of costs which may be \nclassiﬁed as indirect expenses in all situations. The purpose of the federal award is the determining factor in \ndistinguishing direct from indirect costs, rather than the nature of the goods and services expensed.\nTypical indirect expenses may include:\n \nn Salaries and wages of administrative and support staff;\n \nn Related employee beneﬁts;\n \nn Facility occupancy costs (e.g., utilities, security, maintenance);\n \nn Ofﬁce supplies; and\n \nn Legal and auditing charges.\nOnce the organization has classiﬁed expenses as either direct or indirect, the organization must determine how \nto allocate the indirect costs among the programs they beneﬁt, so LITC funds do not subsidize the indirect \ncosts of other programs or functions of the organization. To calculate the amount of federal funds allocable to \nindirect costs, the organization may use a negotiated ICRA approved by the organization’s cognizant agency. If the \norganization does not have a current negotiated (including provisional) rate, it may elect to charge a de minimis \nrate of 15 percent.\nIndirect costs may not be used to satisfy matching funds obligations. See IRC § 7526(c)(5). \nNegotiated Indirect Cost Rate Agreements and Cognizant Agencies\nObtaining an ICRA is a complex process that requires preparing and submitting an indirect cost rate proposal \n(including supporting schedules and documentation) and may take several months or even years to establish a \nﬁnal rate. A cognizant agency for indirect costs means the federal agency responsible for reviewing, negotiating, \nand approving cost allocation plans or indirect cost proposals developed under 2 CFR Part 200 on behalf of all \nfederal agencies. See 2 CFR § 200.1. For Institutions of Higher Education (IHEs), cost negotiation cognizance is \nassigned to HHS or the Department of Defense (DoD) Ofﬁce of Naval Research, depending on which of the two \nagencies provides more funds to the educational institution for the most recent three years. See 2 CFR Part 200, \nAppendix III of the Uniform Guidance, Indirect (F&A) Costs Identiﬁcation and Assignment, and Rate \nDetermination for Institutions of Higher Education (IHEs), paragraph C,11.\n", "26\nLOW INCOME TAXPAYER CLINICS\nFor nonproﬁt organizations, the federal agency that awards the largest dollar value to the organization will be \ndesignated as the cognizant agency for indirect costs. The federal agency will negotiate and approve the indirect \ncost rates (unless different arrangements are agreed to by the federal agencies concerned) and where necessary, \nnegotiate and approve other rates such as fringe beneﬁt and computer charge-out rates. See 2 CFR Part 200, \nAppendix IV, Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit \nOrganizations, paragraph C,2,A. If an applicant has no other sources of federal funding and has questions about \nobtaining an ICRA, please contact the LITC Program Office to discuss possible options.\nOrganizations that apply an ICRA to determine the portion of indirect costs allocable to a federal award must \ncarefully separate direct costs from costs classiﬁed as indirect in the ICRA, and the ICRA must set forth cost items \nincluded in the rate. Indirect costs are then calculated by applying the negotiated rate against the direct cost base. \nCosts accounted for as indirect costs in the ICRA may not be expensed as direct costs (i.e., double-dipping). For \nexample, if a clinic is part of a larger organization with an ICRA and the rental cost of the facility in which the \nclinic operates is included in the negotiated rate, the clinic may not include the facilities cost as a direct expense. \nThe contractual expense category can be found on Form 13424-L, Statement of Grant Expenditures.\nProvisional Cost Rate Agreement\nIf a grant recipient is operating under a provisional ICRA at the commencement of the budget period (also \nreferred to as funding period), which ordinarily commences January 1 and concludes December 31 of the same \ncalendar year, the provisional rate will be used for billing and reporting purposes for that period. The rate when \nﬁnalized will be applied to future budget periods during which the grant recipient receives funding, if any.\nDe Minimis Indirect Cost Rate\nUnder 2 CFR § 200.414(f) of the Uniform Guidance, a de minimis rate of 15 percent of Modified Total Direct \nCosts (MTDC) is available for organizations that never had a negotiated ICRA and those that had a negotiated rate \nthat has expired. No documentation is required to justify the 15 percent de minimis indirect cost rate. However, if \nthe clinic elects to use the de minimis rate to charge indirect costs, it must charge costs consistently across federal \ngrants and may not double charge or inconsistently charge as both.\nModified Total Direct Cost\nMTDC includes all direct salaries and wages, applicable fringe beneﬁts, materials and supplies, services, and travel. \nMTDC excludes equipment, capital expenditures, rental costs, tuition remission, scholarships and fellowships, \nand participant support costs. Other items may only be excluded when necessary to avoid a serious inequity in the \ndistribution of indirect costs, and with the approval of the cognizant agency for indirect costs. See 2 CFR § 200.1.\nIf a grant recipient charges indirect costs based on an approved ICRA, a copy of the \nagreement must be submitted along with application Form 13424-J, Detailed Budget \nWorksheet and Narrative Explanations. See Section IV.B.ii, Submitting a Full Grant \nApplication on Grants.gov.\n", "27\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION AND SUBMISSION PROCESS\nIV. APPLICATION AND SUBMISSION PROCESS\nIII\nII\nV\nVI\nVII\nI\nV\nVI\nVII\nVIII\niii.\t Meeting the Matching Funds Requirement\nGrant recipients must provide matching funds on a dollar-for-dollar basis for all federal LITC grant funds \nreceived. See IRC § 7526(c)(5). In general, the Uniform Guidance provides that all contributions, including cash \nand third-party in-kind, can be accepted as matching funds when such contributions are:\n \nn Veriﬁable from the grant recipient’s records. See 2 CFR § 200.306(b)(1);\n \nn Not used as a match or contribution for any other federal award. See 2 CFR § 200.306(b)(2);\n \nn Necessary and reasonable for accomplishment of LITC Program objectives. See 2 CFR § 200.306(b)(3);\n \nn Allowable under the applicable cost principles. See 2 CFR § 200.306(b)(4);\n \nn Not paid by the federal government under another award, except when authorized by federal statute. See \n2 CFR § 200.306(b)(5);\n \nn Provided for in the grant recipient’s approved budget. See 2 CFR § 200.306(b)(6); and\n \nn In conformity with other applicable provisions of the Uniform Guidance. See 2 CFR § 200.306(b)(7).\nQualiﬁed matching funds can be derived from multiple sources and in various forms, such as cash, services \nprovided by volunteers, property, and income from program activities. Third party in-kind contributions, defined \nin 2 CFR § 200.1, means the value of non-cash contributions (i.e., property or services) that (a) benefit a federally \nassisted project or program; and (b) are contributed by non-federal third parties, without charge, to a non-\nfederal entity under a federal award. Grants may be awarded based on good faith estimates of matching funds, \nincluding veriﬁable pledge commitments or other likely sources of funding. However, grant recipients are advised \nto monitor the sources and uses of matching funds throughout the grant year to ensure that sufﬁcient matching \nfunds are available to meet the dollar-for-dollar match requirement in IRC § 7526(c)(5). Failure to document the \nsources and amounts of all matching funds may result in the LITC Program Ofﬁce requiring the grant recipient \nto repay federal funds (plus any applicable interest) received in excess of the documented match. Failure to repay \nthe funds within 90 days after the demand results in a debt to the federal government that can be collected by the \nIRS in accordance with 2 CFR § 200.346.\n", "28\nLOW INCOME TAXPAYER CLINICS\nFigure 4, Qualified and Ineligible Matching Funds\nQualified matching funds include \n(but are not limited to):\nIneligible matching funds include \n(but are not limited to):\nLegal Services Corporation funds.\nExpenses incurred for the purchase, construction, \nrepair, or rehabilitation of any building or any portion \nthereof.\nSalaries, including fringe benefits, of clinic staff.\nServices provided by students that are not furnished \non a volunteer basis, such as in exchange for \nacademic credit.\nEquipment and supplies used in the clinic.\nFederal work-study funds.\nOther costs necessary to the operation of the \nprogram.\nFunds from other federal grants unless specifically \nauthorized by statute. See 2 CFR § 200.306(b)(5).\nThe value of volunteer services furnished by \nprofessional and technical personnel, consultants, \nand other skilled and unskilled labor.\nIndirect costs, including general overhead of the \ninstitution sponsoring the LITC.\nThe fair market value of donated equipment and \nsupplies.\nThe fair rental value of donated space.\nProgram Income (e.g., nominal fees charged or \nawards of attorney’s fees). See 2 CFR §§ 200.1 and \n200.307 for a definition and discussion of program \nincome, respectively.\nIf an individual on the LITC staff receives an award or fellowship from a non-federal source (e.g., \nthe ABA Section of Taxation Public Service Fellowship), the amount of the award may be included \nas matching funds to the extent the award proceeds are used to support LITC activities.\nValuing Contributions of Goods and Services to Meet the Matching Funds Requirement\nContributions of goods and services provided to a grant recipient must be valued in accordance with applicable \ncost principles. These principles generally limit values to:\n \nn The amount a prudent person would pay for the goods or services in an arm’s length transaction under the \ncircumstances prevailing at the time the cost was incurred. See 2 CFR § 200.404(b); or\n \nn Fair market value. See 2 CFR § 200.404(c).\nNon-cash contributions (e.g., goods, space, or volunteer services donated to the LITC) from parties other than the \ngrant recipient or the federal government (i.e., third-party in-kind contributions) must be valued in accordance \nwith the principles stated in 2 CFR § 200.306 (except for contributions of certain volunteer services by a qualiﬁed \nrepresentative governed by 2 CFR § 1000.306).\n", "29\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION AND SUBMISSION PROCESS\nIV. APPLICATION AND SUBMISSION PROCESS\nIII\nII\nV\nVI\nVII\nI\nV\nVI\nVII\nVIII\nDetermining the Value of Volunteer Services\nThe rates used to value volunteer services must be consistent with those paid for similar work in the organization and \nmay include a reasonable amount for fringe beneﬁts. If no one else on staff performs similar work that could provide \na basis for comparative valuation, the organization must use a rate consistent with the labor market rate for similar \nwork. One source of wage rates by geographic area can be found on the Bureau of Labor Statistics (BLS) website at \nhttps://www.bls.gov/bls/blswage.htm. However, BLS data represents a wage rate only, and when used to determine a \nvolunteer services valuation rate, it can be adjusted upward by adding a reasonable fringe beneﬁts amount.\nIf a third-party employer (e.g., a local law ﬁrm’s pro bono campaign) provides one of its employees to work for the \napplicant at no cost, those services are valued at the employee’s regular rate of pay, plus reasonable fringe beneﬁts, \nprovided the services are in the same skillset for which the employee is normally paid. If a local law ﬁrm offered \nten hours of volunteer service from an associate attorney in its tax division to an LITC, the LITC could value \nthose ten hours at the attorney’s regular rate of pay at the law ﬁrm, plus reasonable fringe beneﬁts, provided the \nattorney performs ten hours of substantive legal work. See 2 CFR § 200.306(f).\nValuation Depends on the Type of Services\nGrant recipients should also be mindful that a volunteer may meet the deﬁnition of a qualiﬁed representative yet \nmay be providing services to the clinic in a non-representative capacity. In the previous example, if the attorney \nspent ten hours repainting the lobby of the LITC over a weekend instead of performing legal work, the LITC \ncould still count the volunteer’s time as matching funds; however, it would need to value the attorney’s time at the \nrate for hiring a painter in the local labor market, plus reasonable fringe beneﬁts.\nServices Donated by Employees May Not Be Used as Matching Contributions\nAn employee of the grant recipient may not be treated as a volunteer for purposes of valuing in-kind services. \nFor example, suppose an LITC pays an employee an hourly wage to work at the LITC three days a week, and \nthe employee spends an additional two days each week volunteering at the LITC. In the example, the LITC may \ncharge the employee’s wages as an expenditure of federal or matching funds, but it cannot apply the value of the \ntwo days spent volunteering as a contribution to help meet the matching funds requirement.\nSpecial Rule for Valuing Volunteer Services of a Qualified Representative\nWhen the Treasury Department implemented the cost principles of 2 CFR § 200.306, it provided that \nnotwithstanding the general rule prescribed in § 200.306(e), LITCs may use the rate found in IRC § 7430 to \nvalue volunteer in-kind services, if the following conditions are met:8\n \nn The grant recipient is funded to provide controversy representation;\n \nn Services are provided by a qualiﬁed representative, which includes any individual, whether or not an \nattorney, who is authorized to represent taxpayers before the IRS or an applicable court;\n \nn The qualiﬁed representative is not a student; and\n \nn The qualiﬁed representative is acting in a representative capacity and is advocating for a taxpayer.\n8\t\nSee 2 CFR § 1000.306.\n", "30\nLOW INCOME TAXPAYER CLINICS\nUnless all the above criteria are met, grant recipients should apply the standard cost principles from \n2 CFR § 200.306 as described above. IRC § 7430 provides taxpayers a right to an award of costs and \nfees for services provided by qualiﬁed representatives in suits against the United States when the statutory \nrequirements of IRC § 7430 are satisﬁed. The rate at which to value those services is adjusted periodically for \ninflation. For the 2024 calendar year, the maximum rate is $240 per hour, as prescribed in Revenue Procedure \n2023-34, 2023-48 I.R.B. 445, unless the representative can establish that a special factor, as described in \nIRC § 7430(c)(1)(B)(iii), applies.\nThe LITC Program Ofﬁce encourages applicants with questions about how to value volunteer services to contact \nthe Program Ofﬁce for assistance; current grant recipients should contact their assigned Advocacy Analyst.\nBEST PRACTICE\nUtilize various sources of matching funds (e.g., state, local, private, in-kind) when possible to \nensure financial stability. If any one source is unexpectedly reduced or lost, having different \nsources of match will allow a clinic to look to the other sources of match to make up the \ndifference and avoid having to repay federal funds.\niv.\t Office of Management and Budget Audit Requirement\nA grant recipient that spends $1,000,000 or more in total federal awards during a ﬁscal year is subject to the \naudit requirements established by OMB. See 2 CFR § 200.501. Total federal awards received by the organization \ninclude all sources of federal funding, not just the funds received from the IRS supporting the LITC. The IRS \nmay audit expenditures of LITC funds regardless of the dollar amount of federal funding received by the grant \nrecipient.\nA grant recipient that expends $1,000,000 or more in federal awards during a ﬁscal year must provide the IRS \nwith a copy of the results of an audit performed in compliance with the Uniform Guidance or post it to the FAC. \nIf the most recent audit showed an unfavorable finding, it will not automatically disqualify the grant recipient; \nhowever, more information may be requested to ensure any deficiencies noted in the audit have been corrected. \nGrant recipients subject to the audit requirement must arrange for an audit by an independent auditor in \naccordance with the Government Auditing Standards developed by the Comptroller General of the United States.\nIf an audit is required pursuant to 2 CFR Part 200, it must be organization-wide. The auditor must determine \nwhether the organization:\n \nn Offers ﬁnancial statements that present fairly its ﬁnancial position and the results of its operations in \naccordance with generally accepted accounting principles;\n \nn Maintains internal controls sufﬁcient to reasonably assure that the grant recipient is complying with \napplicable laws and regulations, particularly the laws and regulations that could materially impact the \nﬁnancial statements; and\n", "31\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION AND SUBMISSION PROCESS\nIV. APPLICATION AND SUBMISSION PROCESS\nIII\nII\nV\nVI\nVII\nI\nV\nVI\nVII\nVIII\n \nn Complies with laws and regulations that may have a direct and material effect on its ﬁnancial statement \namounts and on each major federal program.\nA reasonably proportionate share of the costs of an audit performed in compliance with the Uniform Guidance is \nan allowable LITC grant expense.\nLITC Program Office Cannot Provide Grant Payment History for an Audit\nOMB audits often require historical grant payment information. This information is not \navailable from the LITC Program Office. Clinics should direct auditors to the Payment \nManagement System (PMS) website at https://pms.psc.gov/grant-recipients/audit-\nconfirmation-procedures.html. This will help avoid the delay that occurs when the LITC \nProgram Office has to redirect auditors to the proper source.\n", "32\nLOW INCOME TAXPAYER CLINICS\nV.\t APPLICATION REVIEW\nA.\tTECHNICAL EVALUATION OF FULL GRANT APPLICATIONS AND \nSCORING CRITERIA\nTechnical Evaluation\nFull Grant Applications that pass the eligibility screening process will then undergo a technical evaluation by a \nranking panel. Applications can receive a maximum of 100 points. Applications receiving a score of 49 or lower \nwill receive a review by the LITC Program Office to ensure that the ranking score is adequately supported. If the \nscore is supported by the content of the application, the application will not move forward in the review process \nand will not receive an award. All applicants may request their scores through a Freedom of Information Act \n(FOIA) request. For information about submitting a FOIA request, see https://www.irs.gov/privacy-disclosure/\nfreedom-of-information-act-foia-guidelines.\nDuring the technical evaluation, independent ranking panels will review each Full Grant Application using the \ncriteria listed below and award points based on the information provided in the application. Ranking panel \nmembers will evaluate each program plan based on how it will help to accomplish LITC Program goals. Returning \napplicants must adequately answer all the questions, keeping in mind that the ranking panel will not have access \nto any information regarding the applicant’s past performance aside from related information provided in the \napplication. Points will be assigned as follows:\nExperience (Maximum 13 points)\nExperience in operating an LITC or delivering representation and education services to low-income and ESL \ntaxpayers.\nFinancial Responsibility (Maximum 11 points)\nQuality of grant administration and internal accounting procedures.\nProgram Performance Plan and Program Coverage (Maximum 76 points)\nQuality of the program plan offered to assist low-income and ESL taxpayers. Evaluation criteria include:\n \nn Qualiﬁcations, training, and supervision of the clinic staff, students, and volunteers;\n \nn Amount of time devoted to the program by clinic staff;\n \nn Comprehensiveness of services to be provided;\n \nn Procedures for ensuring the conﬁdentiality of taxpayer information;\n \nn Procedures for monitoring and evaluating program results;\n \nn Publicity and outreach plans;\n \nn Organizations identiﬁed within the community for collaboration to achieve outreach to the identiﬁed \naudience; and\n", "33\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION REVIEW\nV. APPLICATION REVIEW\nI\nII\nIII\nIV\n \nn Dates and hours of clinic operation.\n \nn Number of low-income and ESL taxpayers in the geographic area(s) to be covered, proposed efforts to reach \nthese taxpayers, and the number of taxpayers to be assisted.\nOnly information contained in the application will be considered during the technical \nevaluation process. Therefore, it is extremely important that a submission contains all \nrequired information to achieve the maximum score. Applications receiving a score of 49 or \nfewer points during the technical evaluation may not move forward in the review process \nand funding may be denied. See new guidance for assistance completing Form 13424-M at \nwww.taxpayeradvocate.irs.gov/about-us/litc-grants/.\nFigure 5, Grants Evaluation and Scoring Process\nGrants Evaluation and Scoring Process\nTechnical \nEvaluation\nFinancial Responsibility\nProgram Performance Plan and Program Coverage\nExperience\n13\n11\n76\n100 points\nB.\t LITC PROGRAM OFFICE EVALUATION AND SELECTION OF FULL \nGRANT APPLICATIONS AND NON-COMPETING CONTINUATION \nREQUESTS \ni.\t\nLITC Program Office Evaluation\nFull Grant Applications that earn a score of 50 points or more during the technical evaluation will undergo a \nsecondary evaluation by the LITC Program Ofﬁce. The secondary evaluation will be based on the information \ncontained in the application, and the applicant’s performance history in the LITC Program. The Program Office \nmay utilize additional resources to verify information provided in a full application such as an organization’s \nwebsite and accreditation or professional licensure websites. The Program Ofﬁce will also review and evaluate \nNCC Requests. LITC management ofﬁcials are subject to recusal if participation in an evaluation would cause a \nconflict of interest or the appearance of a conflict of interest.\nEvaluation of Full Grant Applications\nInformation within the application may be subject to veriﬁcation. The LITC Program Ofﬁce will consider:\n \nn Quality of the proposed program;\n \nn History of performance under LITC grants in prior years, if applicable;\n", "34\nLOW INCOME TAXPAYER CLINICS\n \nn Soundness of the proposed budget; and\n \nn Any signiﬁcant concerns identiﬁed during the technical evaluation.\nEvaluation of Non-Competing Continuation Requests\nThe LITC Program Office will review all NCC Requests. A risk assessment will be conducted for each applicant \nto determine whether the applicant has responsibly managed federal funds and is likely to continue to do so. \nThe proposed budget, any audit findings, and performance history in the LITC Program will be considered in \nassessing the risk of a grant recipient. The performance history includes:\n \nn Timeliness, accuracy, and completeness of Interim and Year-End reports;\n \nn Any significant concerns identified by the LITC Program Office and how the grant recipient addressed those \nconcerns;\n \nn Whether the grant recipient’s past activities match its program plan;\n \nn Whether the grant recipient has a history of not spending all the funds awarded; and\n \nn History of any failure(s) to de-obligate unspent funds promptly.\nIf risks are identified, the NCC Request will receive a full review. As a part of that review, the NTA (unless \nrecused) may determine whether conditions or additional monitoring are needed to mitigate the risk or whether \nthe NCC Request should be denied. If no serious concerns are identified after a risk assessment is conducted and \nany changes to the proposed program are minor, the NCC Request will be approved. The amount of funding \nawarded will be subject to approval and may be limited by the amount of the Congressional appropriations for \nGrant Year 2025.\nAdditional Considerations\nWhether to award grant funds will be based on the technical evaluation (for Full Grant Applications), the LITC \nProgram Ofﬁce evaluation, and the following additional considerations:\n \nn Existence of other clinics in the applicant’s geographic coverage area assisting the same population of \ntaxpayers;\n \nn Scope of services that the clinic will provide;\n \nn The number of low-income and ESL taxpayers who will be assisted;\n \nn Languages in which assistance will be provided to taxpayers;\n \nn Reasonableness of funds sought for the quantity and quality of services to be offered;\n \nn Other sources of funding available to the clinic;\n \nn The sources of matching funds that the clinic plans to use;\n \nn Anticipated funding available to the LITC Program Office for grant awards; and\n \nn Any non-compliance with all federal tax and nontax obligations, and national policy requirements. See \nSection III.C.iii, Compliance with Federal Tax and Nontax Requirements.\n", "35\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAPPLICATION REVIEW\nV. APPLICATION REVIEW\nI\nII\nIII\nIV\nFor organizations that are requesting federal funds to provide representation by referring taxpayers to qualified \nrepresentatives, award decisions will also consider the following:\n \nn The qualifications of the representatives who have agreed to accept pro bono case referrals from the LITC; \nand \n \nn The ability of the organization to monitor case referrals and ensure that the pro bono representatives are \nhandling the cases properly, including taking timely case actions and ensuring services are offered for free.\nAcademic clinics that carry the additional responsibility of teaching and mentoring students may represent fewer \ntaxpayers than non-academic clinics; however, academic clinics can accomplish LITC Program goals in a variety of \nadditional ways, such as:\n \nn Providing technical assistance;\n \nn Training and mentoring other LITCs;\n \nn Publishing articles about the LITC Program or on tax topics that impact low-income and ESL taxpayers;\n \nn Commenting on proposed Treasury regulations that affect low-income or ESL taxpayers; and\n \nn Mentoring graduates and encouraging them to perform pro bono work on behalf of low-income and ESL \ntaxpayers.\nFinal Funding Decision\nFinal funding decisions are made by the National Taxpayer Advocate, unless recused due to a potential or actual \nconflict of interest with an applicant. In recusal situations, the ﬁnal funding decisions are made by the Deputy \nNational Taxpayer Advocate.\nii.\t Civil Rights Compliance Reviews\nAll Full Grant Applications receiving a ranking panel score of 50 points or higher and all NCC Requests undergo \na civil rights compliance review by the IRS Office of Equity, Diversity and Inclusion (EDI), Civil Rights Unit \n(CRU) to ensure compliance with civil rights laws. Department of Justice regulations state that all federal agency \nstaff determinations of civil rights compliance shall be made by, or be subject to review by, the agency’s civil rights \nofﬁce. In addition, a Department of the Treasury grant recipient must maintain records, provide information, \nand afford Treasury access to records to the extent Treasury ﬁnds it necessary to determine whether the recipient is \ncompliant with civil rights laws and regulations. For details about the various civil rights laws applicable to federal \ngrant recipients, see Section VI.D.i, General Compliance.\nThe CRU will review all grant applications meeting the above-referenced criteria. To the extent necessary to make \na civil rights compliance determination, the CRU or LITC Program Ofﬁce may request that an applicant provide \nadditional information that is readily available or can be compiled in a reasonable manner. Examples of such data \nand information include, but are not limited to:\n \nn The manner in which services are or will be provided by the program, and related data necessary \nfor determining whether any persons are or will be denied such services on the basis of prohibited \ndiscrimination;\n", "36\nLOW INCOME TAXPAYER CLINICS\n \nn The population eligible to be assisted by race, color, national origin, age, sex, or disability;\n \nn Data regarding covered employment, including use or planned use of bilingual public contact employees \nserving beneﬁciaries of the program, where necessary to permit effective participation by beneﬁciaries with \nlimited English proﬁciency;\n \nn The location of existing or proposed facilities connected with the program, and related information adequate \nfor determining whether the location has or will have the effect of unnecessarily denying access to any \npersons based on prohibited discrimination;\n \nn The present or proposed membership, by race, color, national origin, sex, age, or disability, in any planning \nor advisory body that is an integral part of the program; and\n \nn Data such as demographic maps of the racial composition of affected neighborhoods or census data.\nUpon completion of the application reviews, the CRU will forward to the LITC Program Ofﬁce a preliminary \ncivil rights determination based on the information in the Full Grant Application, NCC Request, and any other \ninformation the CRU received from the grant recipient. If an applicant has provided incomplete information, \nthe Program Ofﬁce may request additional information from the applicant and provide it to the CRU. No LITC \ngrant funding may be awarded until the CRU has made its ﬁnal determination.\nThe CRU annually conducts selected post-award reviews to ensure civil rights requirements are in place and to \nprovide technical assistance. The CRU will contact grant recipients directly to schedule the reviews. The following \nare examples of civil rights compliance items addressed during post-award reviews:\n \nn External building accessibility (e.g., accessible entrances, curb cuts, and sufﬁcient parking spaces for persons \nwith disabilities);\n \nn Interior accessibility (e.g., signage for emergency routes, routes to and within the service area, sufﬁcient \nseating in the service area, restrooms, water fountains, and elevators);\n \nn Non-discrimination policies (e.g., Publication 4053, Your Civil Rights Are Protected, displayed in service \nareas, and the organization’s non-discrimination policy posted and disseminated in marketing materials);\n \nn Accommodations for persons with disabilities (e.g., sign language interpreters and Braille/large print \ndocuments); and\n \nn Accommodations for persons with limited English proﬁciency (e.g., bilingual volunteers, language \ninterpreters/language line, and community resources).\nThe results from the selected post-award reviews are compiled into a report and provided to the LITC Program \nOfﬁce.\nContacting the Civil Rights Unit\nFor additional information on civil rights requirements, see Publication 4454, Your Civil Rights Are Protected, or \ncontact the CRU at [email protected].\n", "37\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nVI. AWARD ADMINISTRATION\nVI\nVII\nI\nII\nIII\nIV\nV\nVII\nVIII\nVI.\t AWARD ADMINISTRATION\nA.\tNOTIFICATION OF SELECTION\nThe LITC Program Ofﬁce will notify all applicants by October 2024 about whether they have been selected \nto receive a 2025 grant award. Selected applicants will be notiﬁed by phone and email. If Congress has passed \nﬁnal appropriations legislation for the 2025 ﬁscal year by November 2024, notiﬁcation of selection will include \nthe amount of the award. If Congress has not passed ﬁnal appropriations legislation for the 2025 ﬁscal year by \nNovember 2024, notiﬁcation of selection may not include the total amount of the award or may only include \nan approximate amount. In that case, the Program Ofﬁce will provide the total award amount in a subsequent \ncommunication.\nAfter notiﬁcation of selection, the Program Ofﬁce will invite the Clinic Director and Qualiﬁed Business \nAdministrator of ﬁrst-time LITC grant recipients to a mandatory welcome webinar. All grant recipients will be \nrequired to attend the Annual LITC Grantee Conference, unless excused. See Section VI.C.iii, Annual LITC \nGrantee Conference. Applicants not selected to receive an award will be notiﬁed through GrantSolutions.\nB.\t NOTICE OF AWARD \nThe LITC Program Ofﬁce will issue an NOA to each applicant selected to receive funding for the grant year, \ncontaining the information required by 2 CFR § 200.211. If Congress has not passed ﬁnal appropriations \nlegislation and the federal government is operating under a Continuing Resolution at the start of the grant \nyear, the Program Ofﬁce may issue subsequent NOAs, each providing a partial award amount, until a ﬁnal \nappropriation is enacted.\nThe NOA will provide the amount of funding awarded to the grant recipient, whether the full or a partial grant \nyear amount, the grant period, and the terms and conditions of the award. In addition, the NOA incorporates \nby reference the requirements speciﬁed in this publication and lists any additional conditions of the award, if \napplicable.\nAll funding will be based on the availability of annually appropriated funds. If more funds become available \nduring the grant year, the Program Ofﬁce may award additional funds to well-performing clinics not receiving \nmaximum funding accompanied by a new NOA with the revised award amount. The total award amount may not \nexceed $200,000 for the grant year, unless otherwise legislated by Congress. Requests for additional funds must be \nmade in writing and timely submitted with the interim progress report in order to be considered. All grant funds \nwill be obligated no later than September 30 of each grant year.\n", "38\nLOW INCOME TAXPAYER CLINICS\nC.\tADMINISTRATIVE REQUIREMENTS \ni.\t\nStandards for Operating a Low Income Taxpayer Clinic\nThis publication provides baseline standards of operation for organizations funded with an LITC grant. The \nstandards ensure that all LITCs provide consistent and quality service to low-income and ESL taxpayers.\nLITCs are required to ﬁll the following key staff positions:\nQualified Tax Expert (QTE) is, generally, a staff member of the clinic (or a volunteer in the case of the ESL \nEducation Pilot Program). The QTE must have sufficient tax law expertise to oversee technical, substantive, and \nprocedural tax matters. The QTE must be an attorney, CPA, or EA who is currently authorized to practice before \nthe IRS and provide representation on behalf of low-income taxpayers in disputes with the IRS. The QTE is also \nresponsible for reviewing all educational materials for accuracy before distribution.\nQualified Business Administrator (QBA) is a staff member with sufﬁcient business administration expertise to \noversee the clinic’s business operations. If a department fulﬁlls this requirement, as opposed to a single individual, \nplease provide details in the application about the staff member who oversees the department. The QBA must \ndemonstrate education or experience with business or program administration, such as internal controls, grant \nfunds management, budgeting, procurement, or the equivalent. A grantee may outsource part of its accounting \nfunction, but a staff member must still be designated as the QBA.\nClinic Director is a staff member with overall management responsibility for the clinic. The Clinic Director \nmay also be the QTE or QBA, if qualiﬁed. The Clinic Director manages day-to-day clinic operations, prepares \nor reviews the required clinic reports, and may sign reports as the clinic’s authorized representative. The Clinic \nDirector serves as the primary contact person for both the LITC Program Ofﬁce and the Local Taxpayer Advocate \nOfﬁce. The Clinic Director must be able to promptly respond to LITC Program Ofﬁce inquiries and should have \na thorough knowledge and understanding of the LITC’s operations.\nAs a general rule, all key personnel must be employees of the sponsoring organization. Using independent \ncontractors or volunteers to ﬁll key positions must receive advance approval in writing from the LITC Program \nOfﬁce. Utilizing volunteers or independent contractors to ﬁll key staffing positions may be permitted in limited \ncircumstances but only as a temporary measure. The Program Ofﬁce will work closely with the organization to \ndevelop a timeline for ﬁlling the position with a paid employee of the organization.\nAccess to Representation in the U.S. Tax Court and Other Federal Courts \nAll LITCs providing representation services must have a staff member or a pro bono panel member who is \nadmitted to practice before the U.S. Tax Court and other federal courts to represent taxpayers in litigation matters.\nThe Clinic Director and the QTE must not be under suspension or disbarment from practice before the IRS and \nmust be in good standing with all relevant professional state licensing authorities and federal courts. The Program \nOffice will seek confirmation of the status of these individuals before awarding any grant funds.\n", "39\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nMaintaining a Physical Location\n LITCs must maintain a physical place of business and a permanent address. A physical place of business means \na permanent office space where clients can be received and files are kept. Telephones must be answered during \nbusiness hours; however, the telephone need not be answered at the same location as the physical place of \nbusiness.\nIf an applicant proposes to utilize workshare space as a physical place of business, the workshare space must satisfy \nthe following criteria:\n \nn The clinic must be able to identify it as the clinic’s place of business in letterhead and correspondence.\n \nn The clinic must have access to a private office and private meeting space to enable confidential conduct of \nbusiness.\n \nn Taxpayer records or information may only be received and stored at the location if the individual receiving \nthe information has been trained to maintain confidentiality and security.\n \nn Maintaining confidentiality and security requires that information received must be kept in a secure \nlocation, access must be limited to only those who have a need to access, and those receiving information \nagree to hold the information in confidence.\nApplicants with only a virtual office will not be awarded LITC grant funds.\nProviding a Toll-Free Number\nTo increase access to low-cost representation, grant recipients are encouraged to provide a toll-free telephone \nnumber. Grant funds may be used to pay for a toll-free number. See 2 CFR § 200.471.\nTraining Staff and Volunteers\nLITCs must provide training to clinic staff, volunteers, and other program participants (such as fellows and \ninterns) to increase the knowledge and skills necessary to effectively deliver tax representation, education, and \nadvocacy services. Clinic Directors must ensure that the LITC staff, volunteers, and other program participants \nreceive training based on their knowledge, skills, and experience, and the needs of the taxpayers they will assist. \nClinic Directors are encouraged to develop a training plan for all program participants who provide services to \ntaxpayers. Besides substantive technical and legal training, clinics should provide staff training regarding grant \nrequirements such as determining the amount in controversy and the 90/250 requirement.\nAs part of a comprehensive training plan, the Program Ofﬁce encourages clinic staff and volunteers to attend \ncontinuing professional education programs sponsored by the IRS and professional organizations with expertise in \ntax controversy resolution. Grant recipients may use grant funds to attend such programs if the subject matter is \nnecessary for the performance of the grant and the cost is reasonable. See 2 CFR §§ 200.403(a) and 200.473.\nClinics are also encouraged to conduct Continuing Legal Education (CLE) or Continuing Professional Education \n(CPE) trainings for staff and volunteers. Clinics should track all CLE and CPE related trainings offered for credit. \nCLEs and CPEs sponsored by the clinic will be reported on progress reporting Form 13424-A, LITC General \nInformation Report, under the “Professional Education Activities” section. The details of all other trainings \nprovided by the clinic that are not for credit or are attended by staff and provided by other sponsors will be \nreported on Form 13424-N, LITC Program Narrative Report.\n", "40\nLOW INCOME TAXPAYER CLINICS\nMaintaining Access to Tax Research Materials\nLITCs must have convenient access to an adequate tax library and research materials, including the current \nversion of the IRC and related Treasury Regulations in hard copy or electronic format. Access to research materials \nmay be through online resources. Grant recipients may use grant funds to acquire tax research materials. See \n2 CFR § 200.454(b).\nii.\t Low Income Taxpayer Clinic Program Office Webinars\nUnless otherwise noted below, the Program Ofﬁce will announce webinars on the LITC Toolkit. The Toolkit is \nthe main way that the LITC Program Ofﬁce communicates with clinics. The password-protected site is accessible \nto all those involved with the clinic, including staff, students, and volunteers. The password is provided to all \nfunded clinics and can be obtained any time during the grant year from a clinic’s assigned Advocacy Analyst. The \npassword is changed annually, and all clinics will be notiﬁed about the new password when it is updated. Some \nwebinars may be geared to speciﬁc individuals in the organization responsible for performing the certain activity \nhighlighted in the webinar. The Program Ofﬁce encourages participation in the webinars and information sharing \nabout the webinars with the appropriate individual(s) associated with the clinic.\nApplication Webinars\nThe LITC Program Ofﬁce generally conducts a yearly webinar to provide potential applicants with information \nabout the application requirements and process. The intended audience for the webinar includes applicants \nproposing to start an LITC or expand the work of existing clinical programs. The webinar for applicants \napplying for a grant for 2025 will be held on April 25 and May 7, 2024, from 1:00 to 2:30 p.m. ET. Details and \nregistration information will be available at www.irs.gov/litc. Another webinar will be presented to returning grant \nrecipients on May 9, 2024, from 1:00 to 3:00 p.m. ET and will focus on changes to the application process and \nhow to submit an NCC Request. This webinar will be announced on the LITC Toolkit. An application Q&A \nwebinar for all applicants will be held on June 5, 2024, from 1:00 to 2:00 p.m. ET. Details about this session will \nbe provided on www.irs.gov/litc and the LITC Toolkit. \nAdministrative and Technical Topic Webinars\nThe LITC Program Ofﬁce also conducts and coordinates webinars to provide information on general grant topics, \nsuch as requirements for completing grant applications and reports, legal issues impacting low-income taxpayers, \nand substantive topics that will help clinicians advocate for taxpayers. The Program Ofﬁce will also announce \nwebinars on tax-related topics sponsored by other organizations such as the IRS and the ABA Section of Taxation. \nAll webinar announcements will be made through the LITC Toolkit. Although the LITC Program Ofﬁce will \nprovide information about webinars sponsored by other programs or organizations, the Program Ofﬁce does not \nendorse the webinar sponsors or any materials distributed during such webinars. An LITC’s decision whether \nor not to participate in such webinars will not result in the Program Ofﬁce giving any preferential or negative \ntreatment to the LITC. The Program Ofﬁce is merely informing LITCs of training opportunities that may be of \ninterest to clinicians.\n", "41\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\niii.\t Annual Low Income Taxpayer Clinic Grantee Conference\nApplicants notiﬁed they have been selected to receive a 2025 grant award must attend the Annual LITC Grantee \nConference, which will be held in December 2024. Generally, the Clinic Director and the QTE must attend the \nconference in its entirety unless the Director of the LITC Program has excused them in writing from attending \nall or part of the conference. The Program Ofﬁce will provide the dates and location of the conference when \nnotifying applicants that they have been selected for an award if the details are known at that time. Information \nabout the conference will also be provided on the LITC Toolkit.\nCost of Attendance\nThe cost of attending the conference (e.g., transportation, hotel, and meals) can be paid with grant funds (or \ncan qualify as matching funds if travel expenses are paid using non-federal funds) and should be included in an \napplicant’s budget. For more information, see Section IV.E.i, Spending Low Income Taxpayer Clinic Grant Funds \nand Matching Funds. LITC grant funds or matching funds may not be used to pay the cost of more than two \nconference attendees. However, an LITC may request an exception to this policy in special circumstances. For \nexample, a clinic is planning to send the QTE and Clinic Director to the conference, but a new staff attorney \nwas recently hired and will devote a signiﬁcant amount of time representing low-income taxpayers. Since the \nthird person will be doing controversy work and the conference provides an economical and beneﬁcial means of \nproviding substantive tax controversy education, the Director of the LITC Program may approve the use of LITC \ngrant funds to cover all or a portion of the cost for attendance of the third person.\nMore Than Two Conference Attendees\nIf a grant recipient wishes to send more than two staff members to the conference, a written request must be \nsubmitted to the Director of the LITC Program within two weeks before the start of the conference. The Director \nor her designee will grant approval to timely submitted requests for additional registrants if space is available. \nIf the grant recipient wishes to seek a special exception to use LITC direct or matching funds to send a third \nindividual to the conference, the clinic should explain the special circumstances that support an exception and the \ncosts associated with sending a third person. The Director of the LITC Program has the discretion to allow the \nclinic to use grant funds for all or a portion of the costs to send a third individual. Without an exception or if an \nexception is denied, any conference expenses (e.g., transportation, hotel, and meals) of additional attendees are the \nresponsibility of the grant recipient and must not be paid using federal or matching grant funds.\nRequesting to Be Excused From Attendance\nIf the Clinic Director or QTE cannot attend all or part of the conference, a request for an exception must \nbe submitted in writing within two weeks before the start of the conference. The request should identify the \ncritical reason for the exception request, and the name, title, and duties of any other person who will attend the \nconference on behalf of the grant recipient.\nAll requests for exceptions related to the conference as detailed above should be addressed to the Director of the \nLITC Program and sent to the clinic’s assigned Advocacy Analyst. The best way to send exceptions is via email \nor e-fax; see Section VII.F, Contacting the Low Income Taxpayer Clinic Program Office. Instructions for submitting \nexception requests can also be found on the LITC Toolkit under Clinic Training → LITC Grantee Conference.\n", "42\nLOW INCOME TAXPAYER CLINICS\niv.\t Developing a Community Outreach Plan\nLITCs should develop an outreach plan to publicize the clinic and its services to low-income and ESL taxpayers. \nLITCs should also advertise and promote themselves as providing representation and education on behalf of \nlow-income and ESL taxpayers. Outreach activities may involve direct communication with taxpayers or be \naccomplished through contacts with other organizations or community groups that assist low-income and ESL \ntaxpayers. LITCs are encouraged to identify linguistic populations, geographic service areas, or other segments of \nthe low-income taxpayer community in which to focus outreach efforts.\nPublicizing Low Income Taxpayer Clinic Services\nLITCs may use a variety of means to publicize their services, including brochures, flyers, placards and posters, \nnewspaper listings, public service announcements on radio and television, websites, and social media. LITCs \nshould also publicize their program through their organization’s website and community partners. In promoting \na clinic on a larger organization’s website, consider the taxpayer’s experience and how the taxpayer can most easily \nlocate information about the clinic and its services. To reach ESL taxpayers, LITCs should produce publicity \nmaterials not only in English but also in other languages commonly spoken by taxpayers in their geographic area.\nPublicity materials and announcements to advertise LITC services must focus on core services:\n \nn Representation in controversy cases;\n \nn Consultations about tax matters;\n \nn Education about taxpayer rights and responsibilities; and\n \nn Advocacy efforts to resolve systemic tax issues that affect low-income and ESL taxpayers.\nGrant recipients are encouraged to publicize their program through their organization’s \nwebsite, social networking platforms, and community partners.\nPublicity materials may not advertise tax return preparation services or Individual Taxpayer Identiﬁcation Number \n(ITIN) application preparation assistance. LITCs may prepare tax returns and ITIN applications only in two \nlimited contexts. See Section VI.C.xv, Preparing Tax Returns and Individual Taxpayer Identiﬁcation Number \nApplications.\nLITCs must include a message on their website and in all publicity materials and \nannouncements stating that the clinic does not generally provide tax return preparation.\n", "43\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nBrochures, flyers, or other clinic information that may be distributed in IRS ofﬁces or at joint outreach events \nwith IRS functions should contain language to indicate that a taxpayer’s decision to obtain representation from \nan LITC will not result in the IRS giving preferential treatment in handling the dispute or problem and will not \naffect the taxpayer’s rights before the IRS.\nSuch disclaimers need not be worded exactly as above but must convey this principle. In addition, clinics may \nnot use the IRS or TAS logos in any advertising materials. Clinics are strongly encouraged to use the LITC logo \nin all newly-printed or published materials and also on their websites. High-quality electronic files of the logo are \navailable on the LITC Toolkit. The logo should not be altered.\nWith the passage of the Taxpayer First Act, Section 1402,9 IRS employees can refer a taxpayer to a speciﬁc \nLITC for assistance without violating the applicable ethical standards of conduct. Before the change in law, IRS \nemployees were prohibited from referring a taxpayer to a particular LITC practitioner or a speciﬁc LITC for \nassistance with an IRS issue. All IRS Taxpayer Assistance Center (TAC) locations are annually provided with \ncopies of Publication 4134, Low Income Taxpayer Clinic List, to facilitate these referrals. In addition, Section \n1401 of the Taxpayer First Act promotes collaboration between LITCs and Volunteer Income Tax Assistance \n(VITA) grant recipients by encouraging VITA grant recipients to advise taxpayers about the availability of LITCs, \nthe eligibility requirements for assistance, and the locations and contact information for the clinics.\nIdentifying Effective Outreach Strategies\nTo enhance efﬁciency and identify effective strategies, LITCs are encouraged to implement a process that tracks \nhow taxpayers seeking services learned about the clinic and the services offered. For example, this information \ncould be obtained on the intake or screening form completed by low-income taxpayers seeking representation \nor advice. For educational activities, the clinic could request that attendees indicate on a sign-in sheet how they \nlearned about the event. The Program Ofﬁce may ask for information as to how taxpayers hear about the clinics \nto share information with the IRS about which forms, publications, and notices are most effective at driving \ntaxpayers to seek LITC assistance.\nv.\t Building Community Partnerships\nLITCs should develop and maintain relationships with other community-based organizations that assist low-\nincome and ESL individuals. Community-based organizations might include local social service agencies such as \nhuman services, workforce development, or refugee resettlement; community action programs providing heating \nassistance or head start programming; schools, community colleges, religious organizations, domestic violence \nshelters, and senior meal sites.\nEffective community partnerships help LITCs to enhance visibility in the community, access taxpayers in insular \nhard-to-reach communities, better understand nontax issues that affect low-income individuals and families, \nand establish a framework for mutual referrals of taxpayers needing services. Clinics should also network with \nindividuals and groups within the clinic’s sponsoring organization to share information about the LITC Program \nto promote cross referrals of cases and to collaborate on educational activities and outreach opportunities.\n9\t\nPub. L. No. 116-25, § 1402, 133 Stat. 981, 997 (July 1, 2019).\n", "44\nLOW INCOME TAXPAYER CLINICS\nBEST PRACTICE\nEstablish a regular schedule for providing clinic updates to the staff within the clinic’s \nsponsoring organization. For example, provide presentations about clinic activities at monthly \nstaff meetings or distribute a quarterly newsletter to colleagues highlighting clinic success \nstories and impactful outreach and educational events. These regular communications will help \nstaff to remember to identify tax issues in their cases and refer to the clinic when needed.\nvi.\t Networking With Other Low Income Taxpayer Clinics\nLITCs are encouraged to maintain an active network with other clinics. Networks provide an opportunity for \nclinics to collaborate on tax issues that affect low-income and ESL taxpayers, discuss case strategies, share ideas on \neducation and outreach, and share training on tax practice and procedures. Clinics are encouraged to submit best \npractices developed through networking to the LITC Program Ofﬁce, so they can be shared with other clinics to \nimprove the overall quality of the LITC Program.\nvii.\t Mentoring\nThe LITC Program Ofﬁce encourages experienced grant recipients to become mentors to provide guidance and \ntechnical assistance to other LITCs. The LITC Program Ofﬁce may ask experienced LITC clinicians to consider \nmentoring less experienced clinicians. That assistance may include recommendations for developing processes, \nprocedures, or policies; providing samples of substantive education materials for clinic staff or taxpayers; helping \ndevelop outreach or education plans; and providing suggestions or other feedback on casework.\nviii.\tTechnical Assistance Consultation\nA technical assistance consultation is a discussion with a tax practitioner or other service provider designed to \nprovide brief advice about a federal tax issue. This assistance could be provided to an LITC clinician from another \nprogram, a member of the private bar, a colleague, or a local VITA site member. However, if advice is given to a \nmember of the clinician’s sponsoring or co-located organization to provide to a client about a speciﬁc tax issue, it \nis more properly counted as a taxpayer consultation, not a technical consultation. Grant recipients must report the \nnumber of technical assistance consultations provided on Form 13424-A, Low Income Taxpayer Clinic (LITC) \nGeneral Information Report.\nix.\t Maintaining Client Confidentiality\nAvoiding Unauthorized Disclosure\nTax professionals have ethical requirements to maintain client conﬁdentiality. See, for example, ABA Model Rule \nof Professional Responsibility 1.6 and IRC § 7525. LITC employees and volunteers generally must not disclose \ninformation relating to the representation of a client to third parties unless the client gives informed consent. The \nconﬁdential nature of each taxpayer’s information must always be respected, and each employee and volunteer \n", "45\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nmust safeguard taxpayer information against inadvertent or unauthorized disclosure. Thus, it is critical for an \nLITC to maintain information security and limit access to taxpayer information to those who need to know.\nTreasury Regulations under IRC § 7216 generally prohibit a grant recipient, its employees, and its volunteers from \ndisclosing or using a taxpayer’s return information except when the tax return preparer has obtained prior written \nconsent from the taxpayer in a manner that complies with the procedures in the regulations and other guidance \nissued by the IRS. See 26 CFR § 301.7216-2. The regulations authorize disclosure or use without consent only in \nvery limited situations, such as pursuant to an order of a court or a federal or state agency, or for preparation or \naudit of state or local tax returns. For unauthorized disclosure or use, IRC § 7216 imposes a sanction of up to one \nyear in prison or a $1,000 ﬁne, or both, plus the costs of prosecution. In addition, the penalty under IRC § 7216 \nincreases to $100,000 in the case of disclosures or uses in connection with taxpayer identity theft. IRC § 6713 \nimposes a civil penalty of $250 for each disclosure or use, up to $10,000 per calendar year (penalty of $1,000 per \ndisclosure or use if related to identity theft up to $50,000 per calendar year).\nClient Information Must Be Redacted From Training Materials\nClient information must be redacted from materials before being used for training. This includes deletion of \nnames, addresses, taxpayer identiﬁcation numbers, and any other information that could reasonably lead to \nidentiﬁcation of the client. It is also suggested that if using a taxpayer’s situation as an example or case study in the \ntraining, the material facts be sufﬁciently changed to prevent identiﬁcation of the taxpayer. The LITC Program \nOffice takes protection of taxpayer information seriously, and thus any materials submitted for use during the \nLITC Grantee Conference must comply with IRS rules for training presentations that explore taxpayer factual \nscenarios – namely that all taxpayer identifying information and tax data used in course materials must be entirely \nﬁctional. IRM 11.3, Disclosure of Official Information, contains instructions, guidelines, and procedures to \nprotect the confidentiality of returns and return information.\nSharing Information With the Media\nGenerally, conﬁdentiality requirements and disclosure restrictions prohibit clinic personnel from providing details \nabout any taxpayer represented by the clinic in response to requests from the media. News reporters and other \nmembers of the media do not have a need to know taxpayer information. The LITC must obtain a written waiver \nfrom the taxpayer before disclosing any of the taxpayer’s information and be sure the taxpayer fully understands \nthe potential ramiﬁcations that could result from disclosing the information, even if the taxpayer is the person \nrequesting that the LITC speak to a member of the media. If the client chooses to share information with the \nmedia, suggest to the client that he or she make it a condition of the interview that the story be produced without \nphotos and names.\nMedia coverage can create a conflict of interest between the LITC and a client. An article that describes the client’s \nsituation and mentions the clinic’s services may beneﬁt the clinic by providing outreach; however, the clinic must \nconsider any potential negative repercussions that publicity may have on the taxpayer. For example, the taxpayer \ncould be dealing with other nontax issues (e.g., custody or child support conflicts, other creditors, immigration) \nthat could be negatively impacted by the media coverage. LITCs should clearly communicate to clients that they \nare under no obligation to share any personal information with the media.\n", "46\nLOW INCOME TAXPAYER CLINICS\nx.\t Recruiting and Supervising Volunteers\nCreating Written Position Descriptions for Volunteers\nLITCs are encouraged to create written position descriptions for volunteers and outline the qualiﬁcations for \neach position, such as whether the volunteer can act as an authorized representative, training and experience, \neducational background, language skills, and other qualiﬁcations relevant to providing representation, education, \nand advocacy on behalf of low-income and ESL taxpayers.\nEstablishing and Maintaining a Pro Bono Panel\nLITCs are encouraged to offer additional taxpayer assistance by recruiting qualiﬁed representatives who agree to \nserve on a pro bono panel, accept cases from the LITC, and represent LITC clients at no cost. Pro bono volunteers \nmay also be recruited for other clinic tasks, depending on their experience and background, such as presenting at \neducational activities, conducting outreach, or supervising students. Clinics may utilize volunteers made available \nthrough national, state, or local bar associations; societies of accountants; and enrolled agent networks.\nMonitoring Referrals to Low Income Taxpayer Clinic Volunteers\nLITCs must have a system to monitor referrals and ensure that pro bono representatives are handling cases \nproperly, including taking timely case actions and providing services for free. Ongoing monitoring is not required \nif referring a case to another LITC. Pro bono representatives may not charge a fee for services (other than asking \nfor reimbursement of expenses such as photocopying and court filing fees).\nReferrals May Only Be Made to Qualified Representatives\nLITCs may only refer cases to pro bono volunteers for representation if the volunteer is authorized to practice \nbefore the IRS or the court where the IRS controversy will be adjudicated.\nRepresentation Through Referral \nAn LITC can meet the requirement to provide representation by referring qualified taxpayers to a qualified \nrepresentative. The representative must agree to provide representation free of charge. One goal in expanding \nqualifying activities to allow an LITC to refer the majority of or all cases to a qualified representative is to expand \naccess to unserved taxpayers or underserved areas of the country. These types of LITCs can also help to ensure that \nthe resources of current LITCs are maximized. To the extent that these programs are contacted by taxpayers from \na locality where existing LITC(s) operate, the program should determine whether a local LITC is able to take \nthe case.\nReferrals After Declining a Case\nGenerally, no person associated with the LITC should provide representation in a case the clinic declined. \nAdditionally, employees and volunteers of the LITC may not provide representation for a fee to a client of the \nLITC in a subsequent, separate tax matter. Further, an LITC cannot refer a taxpayer to someone who charges a fee.\nFor example, suppose an LITC refers a taxpayer in a controversy with the IRS to a member of the LITC’s \npro bono panel. On behalf of the LITC, the pro bono representative resolves the dispute. The same taxpayer \n", "47\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nowns a partnership interest in a family business under audit by the IRS and offers to pay the representative to \nrepresent the partnership, as the taxpayer understands the LITC can’t handle tax matters for entities. The pro bono \nattorney must decline the case and cannot refer the taxpayer to someone else who charges a fee to represent the \npartnership. Instead, the LITC or representative may refer the taxpayer to a state bar-maintained lawyer referral \nand information service that will provide the taxpayer with an unbiased referral to an attorney who has experience \nin the area of law appropriate to the taxpayer’s needs or an organization that provides pro bono assistance.\nxi.\t Recordkeeping and File Management\nMaintaining Records of Grant Expenditures\nLITCs must maintain adequate internal controls and retain ﬁnancial accounting records to safeguard all funds, \nproperty, and other assets related to the grant. LITCs must have written procedures for approving expenditures \nfrom grant funds in accordance with the procurement, payment, and cost principles in the Uniform Guidance. At \na minimum, the procedures should address:\n \nn Which individuals have approval authority;\n \nn When written approval is required; and\n \nn What documentation must be submitted for an expense to be approved by the authorized ofﬁcial.\nThe approval process may differ based on the size and type of expense. Also, LITCs must have written procedures \nto track their ﬁxed assets and tangible personal property. To avoid subsequent disallowance or dispute based on \nunreasonableness or non-allocability of an expense, the grant recipient may seek the prior written approval from \nthe LITC Program Ofﬁce in advance of incurring special or unusual costs. Prior written approval should include \nthe timeframe or scope of the proposed cost. The absence of prior written approval of any element of cost will \nnot affect the reasonableness or allocability of that element, unless prior written approval is speciﬁcally referenced \nunder 2 CFR § 200.407, such as purchases of $10,000 or more described in 2 CFR § 200.439(b)(2). Copies of \nany pre-approvals should be retained for three years from the date of purchase. Purchases of $10,000 or more \nshould be noted in the clinic’s ﬁnancial narrative in the year purchased.\nMaintaining Sufficient Detail in Client Records\nLITCs must maintain client case records to demonstrate client eligibility for program services and to document \nthe services provided to taxpayers. In certain situations, attorneys’ fees (including fees for pro bono services) may \nbe awarded in a judgment or settlement of an administrative or judicial proceeding concerning the determination, \ncollection, or refund of tax, interest, or penalty. See IRC § 7430(a). Thus, a clinic should keep detailed \ncontemporaneous case records of its controversy work so that if casework presents an opportunity to make a claim \nfor attorneys’ fees, the clinic has adequate records to support an award. Awards of attorneys’ fees are program \nincome and eligible as matching funds, if spent supporting LITC activities.\nFor each increment of time for which fees are claimed, the records must:\n \nn Identify the date on which the services were performed;\n \nn Describe the nature of those services in detail;\n", "48\nLOW INCOME TAXPAYER CLINICS\n \nn Identify the individual’s name and position of any representative for whom fees are claimed (e.g., supervisory \nattorney, student, or paralegal); and\n \nn Include the associated incremental periods of time spent by that individual.\nThe services provided by the LITC should be described in sufﬁcient detail to enable the IRS to assess the \nreasonableness of the amount of time expended in relation to the service performed and to identify duplicated \nefforts, if any, by multiple clinic personnel. Case records should include classiﬁcations to describe the nature of the \nservices provided. Suggested classiﬁcations include:\n \nn Initial client interview;\n \nn Research (identifying issues);\n \nn Preparation of pleadings or other court documents;\n \nn Preparation of letters (identifying the recipient and subject matter);\n \nn Investigation of underlying facts (briefly describing the subject matter and information);\n \nn Analysis of taxpayer or third-party records (identifying the records);\n \nn Consultation with tax return preparer (identifying the preparer);\n \nn Consultation or interview of third party (identifying the person); or\n \nn Telephone conversations (identifying with whom the conversation was held and the subject matter).\nWhen a claim for attorneys’ fees is submitted, the IRS makes an initial determination as to whether client records \nare sufﬁciently detailed, based on the facts and circumstances of each case. For additional guidance on the recovery \nof attorneys’ fees, see Rev. Proc. 2016-17, 2016-11 I.R.B. 436.\nUsing a Professional Case Management System\nGrant recipients are expected to use a case management system to assist with client eligibility screening and case \nassignment; help monitor the status of ongoing cases; input case notes; maintain accurate timekeeping records; \ntrack controversy outcomes; track case issues worked and where worked; and record educational, outreach, and \nadvocacy activities for Interim and Year-End Reports. Information provided by LITCs is annually reported to \nCongress in Publication 5066, LITC Program Report, and may be included in the National Taxpayer Advocate’s \nAnnual Report to Congress and other IRS publications and reports. The data can help identify trends or systemic \nissues. It is critical the information is complete and accurate. As case management software supports program \nactivities, purchase of this type of software is an allowable cost under the LITC grant.\nBEST PRACTICE\nConsider using a cloud-based or remote-enabled case management system that will allow \nfor remote access if needed. Explore enhancing the clinic’s case management system to the \nextent possible to capture information needed for progress reporting purposes (case issues \nworked, number of tax years involved, etc.) and timekeeping.\n", "49\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nBacking Up Electronic Files Offsite\nLITCs should have an offsite backup ﬁle system in place for information stored electronically to enable \nresumption of business if a disaster or other work stoppage occurs. Using grant funds to develop a backup ﬁle \nsystem supports program activities and is an allowable cost under the LITC grant. For additional suggestions on \nrisk management, see www.irs.gov/businesses/small-businesses-self-employed/preparing-for-a-disaster-taxpayers-\nand-businesses and www.ready.gov/business.\nKeeping Client Records in a Secure Location\nClient records must be kept in a secure location (e.g., a locking ﬁle cabinet or password-protected electronic \nﬁles). Before clinic employees, volunteers, or students leave the ofﬁce each day, they must make sure that \ntaxpayer information is stored in a locked area. If it is necessary to take taxpayer information out of the ofﬁce, it \nmust always be safeguarded. In addition, LITCs must have procedures in place to respond to a breach of client \ninformation and must notify the LITC Program Ofﬁce by contacting their assigned Advocacy Analyst if a breach \noccurs. The notiﬁcation should be both in writing and by telephone and take place as soon as is practicable, but \nnot later than two business days from the time of discovery. See Section VI.D.i, Prevention and Response to Breach \nof Personally Identifiable Information.\nRetain Records That Document Compliance\nFederal award recipients must maintain ﬁnancial records and supporting documents to substantiate compliance \nwith grant requirements. Generally, such records must be maintained for three years from the date of submission \nof the Year-end Report. See 2 CFR § 200.334 for exceptions.\nRetaining Client Records\nClient records must be retained for a minimum of three years but may need to be retained longer to comply with \nall applicable IRS, federal, and state record retention requirements. State bars and other professional licensing \norganizations may impose additional recordkeeping requirements for case ﬁles. All clinicians should know the record \nretention standards applicable to them and the clinic and take all steps necessary to ensure those standards are met.\nAsking for Client Suggestions\nLITCs should seek comments from clients about the services received and ask for suggestions about how services \nmight be improved. Many clinics routinely send surveys to clients at the conclusion of a case. It is important that \nwhen seeking suggestions, the information and data received is regularly compiled, reviewed, and considered as \nprogram policies, procedures, and services are assessed and changes are instituted. Comments that do not share \nany personally identiﬁable information may be helpful to include in grant applications and reports.\nxii.\t Representing Low-Income Taxpayers\nQualiﬁed representatives, as deﬁned in Section I.D, Key Terms and Definitions, must represent low-income \ntaxpayers in controversies with the IRS. LITC grant funds must be used to support that representation. LITC \ngrant funds may also be used to support representation in controversies with state or local tax authorities, if the \nLITC is representing the taxpayer in a related IRS controversy.\n", "50\nLOW INCOME TAXPAYER CLINICS\nIntake\nThe intake process enables an LITC to determine whether it can represent a low-income taxpayer. During the \nintake process, LITC personnel collect information from the taxpayer to determine whether the taxpayer meets \nincome and amount in controversy eligibility, and to gather information about the tax problem. The intake \nprocess should involve a robust interview with the taxpayer, which can be conducted in person or by phone. If by \nphone, a toll-free line should be available for taxpayers as well as translation services as necessary.\nLITCs should use an intake form, which can be paper or electronic, to capture the taxpayer’s information. Some \nclinics may ask taxpayers to complete the intake form independently before the interview, while others may \nmeet with taxpayers to complete the form together. LITCs must record the taxpayer’s income information and \nthat of the members of the taxpayer’s family unit, if applicable, on the intake form and solicit information so it \npromotes the development of trust between a qualiﬁed representative and applicant. If there is substantial reason \nto doubt the accuracy of the ﬁnancial eligibility information provided by a potential client, the LITC must \nmake appropriate inquiries to verify the information in a manner consistent with maintaining conﬁdentiality of \ncommunications shared by the applicant. Any information disclosed during the intake process should be kept \nprivate and conﬁdential.\nIf a taxpayer does not meet the LITC’s eligibility requirements, the LITC may not refer the taxpayer to a \nrepresentative who charges a fee; instead, the LITC should inform the taxpayer about a state or local bar \nassociation, society of accountants or enrolled agents, or other tax professional organization that provides pro bono \nassistance. If the professional organization thereafter refers the taxpayer to a representative who charges a fee, the \nLITC has still made an appropriate referral.\nBEST PRACTICE\nInclude an intake question about how the taxpayer learned about the clinic. This information \ncan help determine the effectiveness of the clinic’s outreach efforts.\nAssisting Taxpayers Through Consultations\nMany interactions a clinic will have with a taxpayer seeking assistance will be in the form of a consultation. A \nconsultation is a discussion with a taxpayer designed to provide advice or counsel about a speciﬁc tax matter that \ndoes not result in representation of the taxpayer. An intake interview that does not result in the LITC representing \nthe taxpayer may count as a consultation only if substantive advice or counsel is provided to the taxpayer \nabout a speciﬁc tax matter. Merely referring the taxpayer to the IRS toll-free line or to a VITA site or tax return \npreparation service does not count as a consultation. For the Interim and Year-end Reports, consultations are \ncounted and reported separately from controversy cases. For additional information on reporting consultations, \nsee Form 13424-A, Low Income Taxpayer Clinic (LITC) General Information Report, and for additional \nguidance on distinguishing consultations from cases for reporting purposes, see Form 13424-K, Low Income \nTaxpayer Clinic (LITC) Case Information Report.\n", "51\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nUse an Engagement Letter When Opening a New Case\nWhen an LITC representative makes the determination to open a case after speaking with a new client and \nreviewing the information on the intake form, the representative is strongly encouraged to document it using an \nengagement letter or retainer agreement, signed by the representative and the taxpayer. An engagement letter or \nretainer agreement deﬁnes the speciﬁc matters for which the LITC will provide representation and protects both \nthe representative and the taxpayer by informing both parties as to the agreement of assigned responsibilities \nduring the professional relationship. Clearly deﬁning the scope of the representation protects both the \nrepresentative and the taxpayer from potential misunderstandings about what assistance the representative will and \nwill not provide, particularly if the taxpayer has additional legal issues unrelated to the tax controversy. Written \ncopies of the engagement letter or retainer agreement signed by both the representative and the taxpayer should be \nretained by the LITC and the taxpayer.\nLITCs must respect the attorney-client (or tax practitioner-client) relationship formed when an applicant comes \nin for a consultation. A representative must provide competent representation to a client, act with diligence and \npromptness regarding a client’s legal concerns, and keep a client informed of the proceedings in his or her case. A \nrepresentative who fails to fulﬁll these duties may be subject to punitive actions from the organization responsible \nfor issuing the representative’s license to practice.\nLow-Income Taxpayers and the 90/250 Requirement\nIRC § 7526(b)(1)(B)(i) requires that at least 90 percent of taxpayers represented by an LITC must have incomes \nthat do not exceed 250 percent of the poverty level according to criteria established by the Director of OMB (as \ndeﬁned below). However, the Director of OMB has not established a poverty level or criteria. HHS publishes \nannual Federal Poverty Guidelines based on family unit size and geographic location, which are applicable to the \nLITC Program. See 89 Fed. Reg. 2961-2963 (Jan. 17, 2024).\nThe 90/250 requirement applies only to taxpayers represented in controversy cases and does \nnot apply to consultations or other LITC activities.\nA determination that a taxpayer is low-income does not entitle a taxpayer to representation by the LITC. Rather, \nﬁnancial eligibility is a threshold question each LITC must analyze when determining whether to accept a case for \nrepresentation. Whether to represent an otherwise eligible taxpayer with a controversy is a matter for an LITC to \ndetermine with reference to the needs of the taxpayer, the facts at issue, and the resources available to the LITC.\nLITC Income Guidelines\nThe LITC Program Ofﬁce annually updates the income guidelines for the LITC Program in accordance with \nHHS’s annual publication of Federal Poverty Guidelines. Grant recipients must adopt new income guidelines \nwithin 30 days of the date of publication of the Federal Poverty Guidelines in the Federal Register (generally in \nlate January). Based on the Federal Poverty Guidelines, the LITC income guidelines for controversy representation \nare shown in Figure 6.\n", "52\nLOW INCOME TAXPAYER CLINICS\nFigure 6, LITC Income Guidelines \nIncome Ceiling\n(250 percent of Federal Poverty Guidelines)\nSize of Family Unit\n48 Contiguous States, Puerto \nRico, and D.C.\nAlaska\nHawaii\n1\n$37,650\n$47,025\n$43,275\n2\n$51,100\n$63,850\n$58,750\n3\n$64,550\n$80,675\n$74,225\n4\n$78,000\n$97,500\n$89,700\n5\n$91,450\n$114,325\n$105,175\n6\n$104,900\n$131,150\n$120,650\n7\n$118,350\n$147,975\n$136,125\n8\n$131,800\n$164,800\n$151,600\nFor each additional person, add\n$13,450\n$16,825\n$15,475\nIncome for Purposes of the 90/250 Requirement\n“Income” is deﬁned in accordance with the deﬁnition used by the U.S. Bureau of the Census. See \nhttps://www. census.gov/topics/income-poverty/about.html for a more detailed discussion of items classiﬁed \nas income. Income includes total annual cash receipts before taxes, subject to certain exceptions. For example, \nincome includes:\n \nn Gross salaries before payroll deductions;\n \nn Net earnings from self-employment (gross receipts less business expenses);\n \nn Alimony;\n \nn Child support;\n \nn Federally-funded and other public assistance;\n \nn Social Security;\n \nn Pensions and retirement income;\n \nn Unemployment beneﬁts;\n \nn Workers’ compensation;\n \nn Rents;\n \nn Royalties;\n \nn Scholarships;\n \nn Dividends;\n \nn Interest;\n", "53\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\n \nn Net gambling winnings; and\n \nn Survivor beneﬁts or annuity payments.\nIncome does not include:\n \nn Proceeds received from the sale of property (e.g., stocks, bonds, a house, a car);\n \nn Withdrawals from a bank account;\n \nn Tax refunds;\n \nn Gifts;\n \nn Loans;\n \nn Lump sum inheritances;\n \nn Insurance payments; and\n \nn Noncash beneﬁts (e.g., employer-paid or union-paid portion(s) of employee fringe beneﬁts).\nDetermining Annual Income\nLITCs should generally determine program eligibility based on the taxpayer’s annual income at the time the \ntaxpayer is seeking services. With seasonal workers or taxpayers whose ﬁnancial situation has recently changed, the \nclinic may use a reasonable method to estimate the taxpayer’s income and then annualize that amount.\nExample 1: Determining a Taxpayer’s Annual Income\nA taxpayer seeking representation was unemployed for a year but began working again three months ago \nat a full-time job. The clinic should calculate the taxpayer’s income for the immediately preceding three-\nmonth period and multiply by four to determine if the taxpayer meets the LITC income guidelines.\nExample 2: Determining a Taxpayer’s Annual Income\nA taxpayer seeking assistance works seasonally for eight months each year and cares for family members \nduring the remainder of the year. The taxpayer earns no other income. The clinic should use the amount \nearned over the eight-month period as the taxpayer’s annual income to determine if the taxpayer meets the \nLITC income guidelines.\nDefinition of Family Unit\nFor purposes of the 90/250 requirement, a family unit is generally deﬁned as an unrelated individual or a family. \nAn unrelated individual is a person 15 years old or over not living with persons related by birth, marriage, or \nadoption. A family is a group of two or more persons related by birth, marriage, civil union, or adoption who \nlive together. However, if related individuals live together, but the person seeking assistance from the LITC is \nﬁnancially independent, then that person may be treated as a family unit, distinct from relatives in the household. \nIf two unrelated individuals live together, they constitute two family units.\nSubject to the general rules outlined above, LITCs have discretion on a case-by-case basis to include an unrelated \nindividual as part of a family unit if that individual could be claimed as a dependent for federal tax purposes in \nthe current year by the taxpayer or another member of the family unit. Clinics should exercise such discretion \nin a manner that is reasonable and consistent. Income of any person in a family unit must be included in the \ncomputation of the taxpayer’s income for purposes of applying the 90/250 requirement.\n", "54\nLOW INCOME TAXPAYER CLINICS\nExample: Determining the Size of a Family Unit\nA husband and wife come to the LITC seeking representation in a controversy with the IRS. The couple \ncares for two foster children who can be claimed as their dependents. The clinic may determine whether \nto treat the foster children as part of the family unit or as a separate family unit. However, if the foster \nchildren are treated as part of a single-family unit with the husband and wife, any state support payments \nreceived on behalf of the foster children must be included in the taxpayers’ income for purposes of \napplying the 90/250 requirement. If the foster children are treated as a separate family unit, the support \npayments would be excluded from the taxpayers’ income computation.\nApplying the 90/250 Requirement to the Number of New Cases Opened\nThe 90/250 requirement applies only to taxpayers who the LITC has agreed to represent in controversy cases and \ndoes not apply to consultations or other LITC activities. LITCs apply the 90/250 requirement to the cases opened \nduring the reporting period. Cases carried over from a prior grant year are not included in the calculation to \ndetermine compliance with the 90/250 requirement.\nIf the LITC agrees to represent the taxpayer and takes steps to begin resolving the controversy, including \ndeveloping a plan for advocacy, the case is included in the total number of cases for purposes of meeting the \n90/250 requirement. The case is counted in the total number of cases even if the taxpayer discontinues the \nrelationship before advocacy occurs. Spouses represented with respect to a joint liability (i.e., arising from a \nMarried Filing Jointly return) are treated as a single case for purposes of applying the 90/250 requirement.\nLITCs apply the 90/250 requirement by comparing the number of cases opened during the reporting period for a \ntaxpayer whose income does not exceed 250 percent of the Federal Poverty Guidelines to the total number of cases \nopened during the reporting period. An LITC satisﬁes the 90/250 requirement if at least 90 percent of the cases \nopened during a reporting period are to provide representation to taxpayers whose incomes do not exceed 250 \npercent of the Federal Poverty Guidelines.\nExample: Satisfying the 90/250 Requirement\nDuring the reporting period, the LITC opened 120 new representation cases and provided 92 \nconsultations to taxpayers that did not develop into a case (i.e., no representation agreement). The 90/250 \nrequirement applies only to the 120 representation cases and does not apply to the 92 interactions with \ntaxpayers that were consultations. Thus, at least 108 of the 120 cases (90 percent) where representation \nwas provided must have been for taxpayers whose incomes did do not exceed 250 percent of the \napplicable Federal Poverty Guidelines, based on the taxpayer’s geographic location and family size.\nDeveloping Acceptance Criteria for Cases Where a Taxpayer’s Income Is Above 250 \nPercent of Poverty\nLITCs have discretion to choose when to represent a taxpayer whose income exceeds 250 percent of the Federal \nPoverty Guidelines, based on the taxpayer’s family unit size and location, provided that the number of such \ncases is no more than ten percent of the new cases opened during the reporting period. The grant recipient must \ndisclose the number of such cases on its Interim and Year-end Reports on Form 13424-K, Low Income Taxpayer \nClinic (LITC) Case Information Report. The criteria used to select cases where the taxpayer’s income is in excess \nof 250 percent of the Federal Poverty Guidelines should be reasonable and consistent and support the overall goals \nof the LITC Program – to provide representation, education, and advocacy to low-income and ESL taxpayers.\n", "55\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nChanges in a Taxpayer’s Financial Status\nThe determination of a taxpayer’s income for purpose of applying the 90/250 requirement is made at the time \nthe clinic is determining whether to represent the taxpayer. A change in a taxpayer’s ﬁnancial status during \nrepresentation does not disqualify the taxpayer from continuing to receive clinic representation. The taxpayer’s \nfailure to fully report his or her income at commencement of representation may be grounds for disqualification \nfrom representation or may require inclusion in the count of cases over 250 percent, depending upon the \nunderlying circumstances. The LITC should examine the facts and document its decision and the factors leading \nto the decision of how to handle the situation.\nAmount in Controversy Limit\nThe amount in controversy for any tax year generally should not exceed the amount speciﬁed in IRC § 7463 \n($50,000). Thus, while most cases accepted by an LITC should involve amounts in controversy that do not exceed \n$50,000 in any tax year, LITCs may occasionally accept a case where the amount in controversy for a tax year \nexceeds the amount speciﬁed in IRC § 7463.\nThe amount in controversy is the amount in dispute, whether the taxpayer is disputing that he or she owes the \namount (e.g., challenging the validity of the underlying liability or seeking a refund), or whether the taxpayer \nacknowledges owing the amount and is merely trying to ﬁnd a way to pay the amount in full or in part (e.g., \nseeking a collection alternative). The amount in controversy is the amount of the tax liability for which the \ntaxpayer is seeking assistance.\nIf the taxpayer is challenging the IRS’s actions (e.g., alleging that the IRS’s collection action was unauthorized (see \nIRC § 7433)) but is not disputing the amount owed, the amount in controversy is the amount which gave rise to \nthe IRS’s actions which the taxpayer is challenging.\nExample 1: Calculation of the Amount in Controversy – Lien Withdrawal\nThe IRS ﬁled a Notice of Federal Tax Lien under IRC § 6323 when Taxpayer A failed to pay a liability \nfor Tax Year 1. Taxpayer A engages an LITC to represent him in obtaining a lien withdrawal under \nIRC § 6323(j). The withdrawal will remove the notice of federal tax lien ﬁling from the public record.\nWhen the LITC agrees to provide the representation, Taxpayer A owes $35,000 for Tax Year 1. Even \nthough Taxpayer A is not challenging the amount due, the $35,000 balance is the amount in controversy \nbecause it is the amount associated with the IRS action for Tax Year 1 (lien ﬁling) which Taxpayer A is \nchallenging.\nThe amount reflected in a statutory notice of deﬁciency (see IRC § 6212) or a notice of determination (see \nIRC §§ 6320 and 6330) does not always reflect the amount in controversy for LITC eligibility. For example, the \ntaxpayer may receive a notice of deﬁciency for $60,000, consisting of tax liability attributable to three different \ntax issues. If the taxpayer does not dispute one of the issues, the amount in dispute may be less than the $60,000 \nreflected in the notice of deﬁciency.\nExample 2: Calculation of the Amount in Controversy – Notice of Deficiency\nTaxpayer B receives a notice of deﬁciency for Tax Year 1 showing additional tax due of $49,000 and \nassociated penalties of $3,000. Taxpayer B disputes the entire penalty amount and $42,000 of the $49,000 \ntax due reflected in the notice of deﬁciency. The amount in controversy is $45,000 ($42,000 + $3,000).\n", "56\nLOW INCOME TAXPAYER CLINICS\nInterest on the Amount in Controversy\nInterest may be included in the calculation of the amount in controversy, depending on the nature of the \ncontroversy. For example, if the taxpayer disputes the validity of a tax liability and related penalties, the interest \ncalculation is a percentage of the liability and will be established once the controversy is resolved administratively \nor in litigation. In that case, the LITC should exclude potential interest from the calculation of the amount \nin controversy. Where the taxpayer is seeking collection alternatives and not challenging the amount due, the \namount in controversy will properly include tax, penalties, and interest.\nExample 3: Calculation of the Amount in Controversy – Interest\nTaxpayer C ﬁles a request for interest abatement under IRC § 6404 for $12,000 in interest that had \naccrued with respect to tax due in Tax Year 1. The tax liability has been resolved. Only the interest is in \ndispute and is, therefore, included in the amount in controversy. The amount in controversy is $12,000.\nExample 4: Calculation of the Amount in Controversy – Notice of Determination Under \nIRC § 6330\nTaxpayer D receives a notice of determination under IRC § 6330 concerning a proposed levy action. The \nnotice of determination reflects a $40,000 liability for Tax Year 1, a $30,000 liability for Tax Year 2, and \na $20,000 liability for Tax Year 3. Each of the liability amounts represents tax, penalties, and interest. \nAlthough Taxpayer D is disputing the entire $90,000 liability ($40,000 + $30,000 + $20,000), each tax \nyear is reviewed separately to determine the relevant amount in controversy. For Tax Year 1, the amount \nin controversy is $40,000; for Tax Year 2, the amount in controversy is $30,000; and for Tax Year 3, the \namount in controversy is $20,000.\nExample 5: Calculation of the Amount in Controversy – Balance Due\nTaxpayer E receives a bill (a notice and demand under IRC § 6303) from the IRS for $55,000 due for Tax \nYear 1. The amount due is comprised of $40,000 tax, $6,000 penalties, and $9,000 interest. Taxpayer D \nengages an LITC to represent him in submitting an offer in compromise (OIC) under IRC § 7122 for \n$4,000. The amount of the offer is not considered in determining the amount in controversy. Taxpayer D is \ntrying to resolve the balance due, which includes interest. Therefore, the amount in controversy is $55,000.\nIn the refund context, the taxpayer is seeking to collect an overpayment. The amount of interest to which the \ntaxpayer may be entitled under IRC § 6611 will be established once the controversy is resolved administratively \nor in litigation, so interest is not included in the amount in controversy. The amount of interest is not being \nindependently disputed, and the LITC should exclude potential interest from the calculation of the amount in \ncontroversy. In contrast, if the controversy involves a claim for refund of interest already paid, or the taxpayer \ndisputes the amount of interest independently from the associated tax liability (e.g., a claim for interest abatement \nor interest suspension under IRC § 6404), then the LITC should include potential interest in the calculation of \nthe amount in controversy.\nExample 6: Calculation of the Amount in Controversy – Refund Suit\nTaxpayer F ﬁled a timely refund claim for Tax Year 1 for $12,000, plus any overpayment interest allowable \nunder IRC § 6611. The IRS disallowed the refund claim. Taxpayer F engages an LITC to represent him \nin a refund suit in a U.S. district court. The interest is not independently disputed, as interest will be \ndetermined solely by the disposition of the taxpayer’s refund claim. Therefore, interest is not included in \nthe amount in controversy of $12,000.\n", "57\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nIn a case involving collection or transferee liability where the payment of the balance due, including accrued \ninterest is in dispute, the LITC should include interest paid in the calculation of the amount in controversy. If \nthe dispute includes multiple quarters for a single tax year, the quarters for that single year should be totaled to \ncalculate the amount in controversy for that year.\nExample 7: Calculation of the Amount in Controversy – Multiple Tax Periods\nThe IRS determined that Taxpayer G is a responsible person within the meaning of IRC § 6672 and \nimposed a penalty for an unpaid employment tax liability arising from Taxpayer G’s business for each \nof the four quarters in Tax Year 1. The liabilities for the penalty are as follows: $15,000 (quarter one), \n$18,000 (quarter two), $10,000 (quarter three), and $12,000 (quarter four). The amount in controversy \nis $55,000 ($15,000 + 18,000 + 10,000 + 12,000) because the four quarters relate to a single tax year.\nRepresenting a Taxpayer With More Than $50,000 in Controversy\nA clinic may represent a taxpayer where the amount in controversy for a tax year exceeds $50,000. However, the \ngrant recipient must disclose the number of such cases on its Interim and Year-end Reports on Form 13424-K, \nLow Income Taxpayer Clinic (LITC) Case Information Report and explain why each case was accepted for \nrepresentation on Form 13424-N, Low Income Taxpayer Clinic (LITC) Program Narrative Report. A case only \nneeds to be reported in the year it is opened. If a clinic intends to accept cases where the amount in controversy \nexceeds $50,000, the clinic must have a documented policy consistent with its organizational mission and is \nencouraged to take a facts and circumstances approach to decision-making. Factors an LITC may consider in its \ndecision-making process may include:\n \nn Whether the taxpayer has access to other representation if the LITC declines to take the case;\n \nn Whether the LITC has particular language or cultural competencies that make it especially well-suited to \nrepresent the taxpayer;\n \nn Whether the issue in the case is of signiﬁcance to the low-income or ESL taxpayer populations;\n \nn Whether the issue in the case is novel;\n \nn Whether there is a high likelihood that the amount in controversy is highly overstated; and \n \nn Whether the case would provide educational value for student representatives.\nIf a clinic intends to accept cases above the $50,000 amount in controversy limit, it must \nformulate a policy and include the list of factors that will be considered in making the \ndetermination. The policy should also include who will make the determination, how it will be \ndocumented, and how exceptions will be tracked to ensure the information is available for \nreporting purposes.\n", "58\nLOW INCOME TAXPAYER CLINICS\nParticipation in the U.S. Tax Court Clinical Program\nLITCs are strongly encouraged to participate in the U.S. Tax Court Clinical Program. Applying to participate in \nthe program may be a condition of receiving an LITC grant award. Procedures for participation in the Clinical \nProgram can be found at https://www.ustaxcourt.gov/clinics.html. Clinics will receive notiﬁcation of acceptance \ninto the program from the Clerk of the Court. There are two components to the program:\n \nn The mailing “stuffer program”; and\n \nn The calendar call program.\nA clinic may participate in one or both components. Each component has its own rules for participation.\nU.S. Tax Court Mailing Stuffer Program\nClinics approved to participate in the Clinical Program will draft a brief “stuffer notice” containing the clinic’s \ncontact information and advising petitioners of the availability of LITC services. The notice is submitted to the \nTax Court and included in court mailings to local petitioners who indicate they do not have representation. \nSample notices with suggested language and format are available from the Tax Court.\nIf there is more than one LITC that participates in the stuffer program for the Tax Court in a particular place of \ntrial, the clinics must submit a joint stuffer to the Tax Court. Participating in the stuffer program is outreach and \ncan help increase the number of Tax Court petitioners reached by the clinic. Reaching petitioners earlier in the \nlitigation process may help facilitate a much earlier resolution to their tax issues.\nU.S. Tax Court Calendar Calls\nClinics participating in the Clinical Program may also attend U.S. Tax Court calendar call sessions. Generally, \nTax Court calendar calls are held one to two times per year in each city where the Tax Court hears cases, although \nthey can occur more frequently, depending on local need. When the Tax Court grants a taxpayer’s petition \nfor a hearing, the Tax Court sends a notice of trial to each petitioner scheduled for that day and to the IRS \nCommissioner (respondent), approximately ﬁve months in advance of the calendar call. To efﬁciently handle \ncases, the Tax Court typically schedules many hearings on the ﬁrst day of a calendar call session. On the ﬁrst day \nof the scheduled week, each party is “called” before the judge to set hearings and trials and schedule the court’s \n“calendar” for the week. Thus, it is known as a “calendar call.” Some Tax Court hearings are resolved in a matter of \nminutes while others take longer.\nIf a clinic identiﬁes a taxpayer eligible for LITC representation, the clinic can choose whether to limit assistance \nto an informal consultation about the tax issues, offer brief service including negotiating informally with IRS \ncounsel, or enter an appearance (limited or full scope) and represent the taxpayer before the Tax Court. See \nSection I.D, Key Terms and Definitions, Qualified Representative.\nU.S. Tax Court Pre-Trial Settlement Days\nThe LITC Program Ofﬁce, members of the IRS Ofﬁce of Chief Counsel, Appeals, Collection, the American Bar \nAssociation Section of Taxation, LITCs, and the U.S. Tax Court continue to work together to create opportunities \nto bring together IRS Counsel, LITC attorneys and pro bono attorneys, and taxpayers in advance of calendar calls \nto negotiate settlement of pending cases. TAS employees also participate in Settlement Days to assist taxpayers \n", "59\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nwith tax issues attributable to non-docketed years. Local Taxpayer Advocates and their staff can work with and \ninform taxpayers about how TAS may assist with other unresolved tax matters, or to provide further assistance \nafter the Tax Court matter is concluded. If a taxpayer experiences difficulties concerning a collection matter, TAS \ncan also assist with collection alternatives. Clinics can learn about such opportunities and work to help set up \nPre-Trial Settlement Days by contacting their local Chief Counsel office or an LITC Liaison committee member. \nA list of LITC representatives on this committee is available on the LITC Toolkit.\nLimited Entry of Appearance \nTo improve efficiency and to encourage the assistance of unrepresented taxpayers, the U.S. Tax Court allows \npractitioners to enter a Limited Entry of Appearance. Limited representation means that the legal services \nprovided are limited in scope and duration to less than full representation. Under Tax Court Rule 201(a), Tax \nCourt Administrative Order No. 2020-03, and ABA Model Rule 1.2(c), an individual admitted to practice \nand in good standing with the Tax Court may file a limited appearance to a date or dates during a scheduled \nTrial Session. An LITC practitioner enters an appearance by signing the Tax Court petition (or other initial \npleading) or by filing an Entry of Appearance or Substitution of Counsel. See U.S. Tax Court Rule 24. For more \ninformation about limited entry of appearance, see the Frequently Asked Questions at www.ustaxcourt.gov/\nresources/practitioner/lea_faq.pdf.\nRepresentation by Students and Law Graduates\nPractice by students and law graduates before courts and local tax agencies is governed by the procedural rules of \nthe court or agency with jurisdiction over the matter. Clinics should be familiar with and follow the rules of those \njurisdictions.\nEligibility for Special Appearance Authorization for Students and Law Graduates\nPractice before the IRS under a special appearance authorization issued by the Director of the LITC Program \nis limited to students and law graduates at an LITC or student tax clinic program working under the direct \nsupervision of an individual authorized to practice before the IRS. See Delegation Order 25-18 (Rev. 5), \nIRM 1.2.2.15.18 (June 30, 2023). A student is an individual enrolled in an accredited law, business, or \naccounting program. A qualified law graduate is an individual who graduated from law school in 2022 or later \nand has not yet been admitted to the bar of any state, territory, or possession of the United States, including a \nCommonwealth or the District of Columbia. An individual who has applied to sit for the bar but has not been \nallowed to sit due to character, fitness, or moral qualifications does not meet the definition of a qualified law \ngraduate. Similarly, an individual who has been denied admission to a bar due to character, fitness, or moral \nqualifications does not meet this definition of a qualified law graduate.\nLITCs may apply for a special appearance authorization using Form 13424-P\n, Application for Special Appearance \nAuthorization and Form 13424-Q, LITC or STCP Student and Law Graduate Information letter and faxing them \nto the LITC Program Ofﬁce at 877-477-3520. For more detailed instructions and copies of forms, please refer to \nthe LITC Toolkit website.\n", "60\nLOW INCOME TAXPAYER CLINICS\nSubmitting Form 2848 With Student/Law Graduate Representatives\nFor a student or law graduate to represent a taxpayer before the IRS, the taxpayer must sign a Form 2848, \nPower of Attorney and Declaration of Representative, listing the student or law graduate and the supervisory \nrepresentative. Any Form 2848 submitted to the IRS that lists a student or law graduate as a representative must \ninclude a special appearance authorization letter issued by the Director of the LITC Program or the IRS will not \nprocess the Form 2848. Clinics submitting authorizations that include a student or law graduate representative \nshould check the LITC Toolkit for special submission instructions. LITCs may also submit these authorizations \nonline indicating the form is for an LITC.\nSpecial Appearance Authorizations Automatically Expire\nThe authority of the supervisory representative on the Form 2848 submitted to the IRS will remain effective until \nthe form is withdrawn or revoked. However, the authority of any students or law graduates listed on Form 2848 \nto represent the taxpayer automatically expires 130 days from the day the taxpayer signs the form.\nClinics should avoid contacting the IRS to withdraw any student or law graduate as a taxpayer’s representative \nunless doing so is necessary to protect the interests of the taxpayer. A notice submitted to the IRS withdrawing a \nstudent or law graduate as a representative may result in the IRS inadvertently removing all representatives listed \non the relevant Form 2848, including the supervisory representative.\nSubstituting a Representative\nThe supervisory representative has the authority to assign and reassign student or law graduate representatives to \nthe taxpayer’s case without requiring the taxpayer to sign a new Form 2848 for each substitution, provided the \ntaxpayer checks the box on line 5 of Form 2848 delegating authority to the representative to substitute or add \nrepresentatives. Each time a student or law graduate representative is substituted for an existing representative, the \nclinic should submit to the IRS a copy of the original Form 2848 signed by the taxpayer (with box 5 checked), \nalong with a new Form 2848 listing the substituted representative. The new Form 2848 listing the substituted \nrepresentative does not require the taxpayer’s signature but should be signed and dated by the supervisory \nrepresentative. If another student or law graduate is being added, remember that the student or law graduate on \nthe Form 2848 initially will be limited to representing the taxpayer for only 130 days from when the taxpayer \noriginally signed the Form 2848. If a student or law graduate is being substituted, the authority of the student or \nlaw graduate initially listed on the Form 2848 terminates. The authority of a student or law graduate added or \nsubstituted will expire 130 days from when he or she was added/substituted by the supervisory representative, not \n130 days from the date the Form 2848 was originally signed by the taxpayer.\nIf an LITC encounters difﬁculty with the processing or recognition of Forms 2848 accompanied by a special \nappearance authorization, please contact Rudy Maldonado in the LITC Program Ofﬁce at 559-550-8523 or the \nclinic’s assigned Advocacy Analyst.\nConflicts of Interest and Student Representatives\nABA Model Rule 1.7 provides that a lawyer should not represent a client if the representation involves a \nconcurrent conflict of interest. Students and law graduates authorized to practice before the IRS are treated as \nlawyers to analyze ethics issues. Thus, students and law graduates who plan to seek employment with the IRS \n", "61\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nwhile participating in an LITC should be wary of potential conflicts of interest. A student or law graduate has \nan obligation to inform clients that he or she is seeking employment with the IRS. Clients may give informed \nconsent, conﬁrmed in writing, to have the student or law graduate continue the representation. If a client does not \nconsent to the student or law graduate continuing the representation, the student or law graduate must withdraw \nthe employment application, or the Clinic Director must assign the case to an individual who does not have a \nconflict of interest.\nxiii.\tEducation\nIn addition to representing low-income taxpayers in disputes with the IRS, LITCs are required to educate \nlow-income and ESL taxpayers about their taxpayer rights and responsibilities. Educational activities must be \noffered directly to low-income and ESL taxpayers, and clinics can expand their reach by educating staff of other \norganizations that assist the low-income or ESL taxpayer populations that the clinic is targeting for education \npurposes. Providing taxpayer education to low-income and ESL taxpayers serves multiple purposes, including:\n \nn Informing taxpayers about the TBOR, including the right to retain representation;\n \nn Helping taxpayers to understand their taxpayer rights and obligations and empowering them to exercise \ntheir rights;\n \nn Informing taxpayers about their eligibility for tax credits such as the Earned Income Tax Credit (EITC);\n \nn Publicizing the clinic and its services; and\n \nn Generating controversy representation cases.\nEducation topics should address tax issues of general signiﬁcance to low-income and ESL taxpayers or of relevance \nin the local community, such as:\n \nn Tax recordkeeping;\n \nn Filing requirements and due dates;\n \nn Eligibility for various deductions and credits;\n \nn Worker classiﬁcation;\n \nn Identity theft;\n \nn Innocent spouse relief;\n \nn IRS audit and appeals process; and\n \nn Collection alternatives.\nEducational activities may be offered in a variety of formats; however, LITCs are encouraged to offer face-to-face \neducational activities whenever possible. Using virtual formats for delivering educational activities is encouraged, \nespecially where face-to-face is not possible. These virtual activities may be counted as educational activities for \nthe purposes of Form 13424-A, Low Income Taxpayer Clinic (LITC) General Information Report, if there is a \nreliable way to count the number of participants and the presenter and participants can interact so questions can \nbe asked and answered. Clinics are encouraged to work with trusted community partner organizations to reach \nthe taxpayer communities with which they are trying to connect. Examples of educational activities include but \nare not limited to:\n", "62\nLOW INCOME TAXPAYER CLINICS\nMaking a presentation about federal taxpayer rights and responsibilities to an ESL class at a local community \ncollege;\n \nn Presenting a workshop on collection alternatives, identity theft, or worker classiﬁcation at a public library in \na community where a signiﬁcant portion of the residents are low-income or ESL;\n \nn Holding a class for low-income workers about how to properly complete a Form W-4 for income tax \nwithholding;\n \nn Leading a weekly discussion series at a community center where a signiﬁcant portion of the residents are \nlow-income or ESL on topics such as choosing a competent tax return preparer, determining ﬁling status, \nand claiming credits such as the Child Tax Credit and the EITC; and\n \nn Presenting a webinar with a live two-way webchat component about identity theft and recent tax scams for \ntaxpayers in remote locations.\nClinics may also offer education to staff and volunteers of community groups or organizations to help them make \nreferrals and spot tax issues that their clients may be having. For example, a clinic may hold training for the staff of \nan immigrant rights organization about how taxpayers apply for and properly use an ITIN. Trainings may also be \noffered to professional organizations as a tool to recruit local qualiﬁed representatives to join the clinic’s pro bono \npanel. Trainings for tax professionals are “professional education activities.” Clinics may award CPE or CLE credits \nfor educational activities about substantive tax issues impacting low-income or ESL taxpayers. All educational \nactivities are reported on Form 13424-A, Low Income Taxpayer Clinic (LITC) General Information Report.\nEducational Materials\nLITCs are responsible for creating, printing, and distributing the materials used to educate taxpayers. Materials \nshould be accessible to ESL taxpayers and prepared in languages spoken in the community for which the \nLITC provides services. Some educational resources are shared on the LITC Toolkit. The TAS website \n(www.taxpayeradvocate.irs.gov) also has sample materials on a variety of tax-related topics. The QTE is responsible \nfor reviewing all educational materials for accuracy before distribution, whether they are prepared by the clinic or \nadapted from another organization or clinic’s materials.\nBEST PRACTICE\nWhen asked, many clinics will share their educational materials and will allow other clinics \nto adapt the materials for their use. Collaboration among LITCs helps all clinics to use their \nresources most effectively by enabling them to concentrate on creating new materials on \nselect topics or new areas.\n", "63\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nxiv.\tAdvocacy\nThe third prong of the LITC mission is to identify and advocate for issues that impact low-income and ESL \ntaxpayers. LITCs may achieve this goal through a variety of methods, including but not limited to:\n \nn Participating in advocacy projects with professional organizations;\n \nn Responding to public requests for comments to IRS regulations, procedures, or guidance;\n \nn Preparing and ﬁling an amicus brief to alert a court about the concerns of low-income or ESL taxpayers;\n \nn Authoring articles in scholarly journals or general interest publications on topics impacting low-income or \nESL taxpayers;\n \nn Appearing on television or radio to raise awareness about tax issues that affect low-income or ESL taxpayers;\n \nn Producing public service announcements; and\n \nn Submitting issues to the Systemic Advocacy Management System (SAMS), available through the IRS \nwebsite at www.irs.gov/Advocate/Systemic-Advocacy-Management-System-SAMS.\nTo report these activities, use Form 13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report, \nor Form 13424-N, Low Income Taxpayer Clinic (LITC) Program Narrative Report. Grant recipients must ensure \nthat advocacy efforts do not rise to the level of certain lobbying actions that are prohibited as a use of federal grant \nfunds. See Section VI.D.iii, Lobbying Restrictions.\nxv.\t Preparing Tax Returns and Individual Taxpayer Identification Number \nApplications\nGenerally, if low-income taxpayers require assistance with tax return preparation or an application for an ITIN, \nthey should be referred to the VITA program, a Tax Counseling for the Elderly (TCE) site, or another free tax \nreturn preparation service. Some IRS TACs will accept ITIN applications and verify taxpayer documents, but they \nwill not prepare tax returns. For a list of TACs that provide in-person document review, see www.irs.gov/help/tac-\nlocations-where-in-person-document-verification-is-provided. Note that TAC ofﬁces are open on an appointment-\nonly basis; appointments can be scheduled by calling 844-545-5640. LITC grant funds cannot be used to fund \nreturn preparation and related activities, such as those performed by VITA or TCE programs.\nAn LITC can help with a federal tax return, a claim for refund, or an ITIN application if such assistance is \nnecessary to resolve a dispute with the IRS or is ancillary to the LITC’s ESL education activity. The clinic may not \ncharge a fee (even if it is a nominal fee) for preparing a tax return or a claim for refund. An LITC or an individual \nassociated with an LITC that does not charge a fee is speciﬁcally excluded from the deﬁnition of a “Tax Return \nPreparer” as set forth in Treas. Reg. § 301.7701-15(f), for purposes of preparer penalties, and is not required to \nobtain a preparer tax identiﬁcation number.\nClinics are prohibited from including tax return, claim for refund, or ITIN application preparation among a list \nof services provided in any advertising materials. See Section VI.C.iv, Developing a Community Outreach Plan, for \nmore information.\n", "64\nLOW INCOME TAXPAYER CLINICS\nExample 1: Permissible Tax Return Preparation – Controversy Resolution\nLITC Q is representing Taxpayer E regarding an OIC under IRC § 7122. Taxpayer E must ﬁle all tax \nreturns she is legally required to ﬁle before the IRS will process an OIC request. Taxpayer E has not ﬁled \nreturns for the last three tax years. Because ﬁling the delinquent tax returns is necessary to have the OIC \nconsidered and to resolve the controversy, LITC Q may assist Taxpayer E in completing her tax returns for \nthe last three tax years.\nExample 2: Impermissible Tax Return Preparation – No Tax Controversy\nAssume the same facts as in Example 1, except the OIC is accepted by the IRS. As a condition of the IRS’s \nacceptance of the offer, Taxpayer E must timely ﬁle returns for the ﬁve-year period beginning with the \ndate of acceptance of the offer. LITC Q cannot assist Taxpayer E in completing and ﬁling her returns due \nafter the offer is accepted because the timely ﬁling of future tax returns is not a tax controversy.\nExample 3: Permissible Tax Return Preparation – Controversy Resolution\nAssume the same facts as Example 2, except Taxpayer E fails to ﬁle a return required to be ﬁled during the \nﬁve-year period beginning with the date of acceptance of the OIC and the IRS defaults the offer. Taxpayer \nE engages LITC Q to represent her in trying to get the offer reinstated. LITC Q may assist Taxpayer E \nin completing the delinquent return because reinstatement into the OIC program is a controversy matter \nand ﬁling the return is necessary to resolve the controversy.\nExample 4: Permissible Tax Return Preparation – Ancillary to ESL Education\nLITC R is conducting a program to inform taxpayers about required recordkeeping for tax return ﬁling \npurposes. LITC R did not advertise return preparation as a service available to taxpayers who attend \nthe educational event. Nonetheless, at the end of the event, one of the attendees, Taxpayer F, asks an \nemployee of LITC R to “look” at her self-prepared tax return before she ﬁles it to determine if it is correct. \nThe employee of LITC R looks at the return and identiﬁes several errors. The employee of LITC R may \nassist Taxpayer F in correcting the return because the assistance offered to Taxpayer F is ancillary to ESL \neducation and outreach.\nExample 5: Impermissible Tax Return Preparation – Not Ancillary to ESL Education\nLITC S holds a monthly workshop about EITC. At the end of each workshop, LITC S’s personnel offer \nto prepare a tax return for attendees eligible to claim the EITC. LITC S may not prepare tax returns \nunder these circumstances because attendees have not indicated there is a controversy for which the \nreturns are required to resolve, and the routine offering of such service does not qualify as ancillary. It is \nimproper to make this offer at the end of each workshop.\nD.\t NATIONAL POLICY REQUIREMENTS AND ADMINISTRATIVE \nREQUIREMENTS\ni.\t\nGeneral Compliance\nBy accepting funds under this grant, the grant recipient agrees to comply with all terms and conditions for the \ngrant, which are governed by:\n \nn 26 U.S.C. § 7526;\n", "65\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\n \nn The terms and conditions contained in this publication;\n \nn Standard representations (assurances) and certiﬁcations;\n \nn Any requirements, prohibitions, or restrictions imposed by the legislation appropriating federal funds for \nthis award;\n \nn Other guidance issued by OMB after the Full Grant Application or NCC Request has been received by the \nLITC Program Ofﬁce; and\n \nn Any additional speciﬁc conditions in the NOA.\nGrant recipients are responsible for monitoring clinic operations to ensure that all activities conducted under \nthe award comply with applicable federal requirements and that performance expectations are being achieved. \nGrant recipients are also responsible for performing in accordance with the standards of operation, meeting all \ncompliance requirements, making proper expenditures, accounting for and properly documenting the use of \nfederal and matching funds and the source of contributions, and completing timely and accurate reporting of \ngrant activities and ﬁnances.\nUniform Guidance Sets Forth Key Responsibilities for Federal Grant Recipients and \nFederal Grantors\nAdministrative requirements governing federal awards are set forth in the Uniform Administrative Requirements, \nCost Principles, and Audit Requirements for Federal Awards, commonly referred to as the Uniform Guidance. \nThe Uniform Guidance helps ensure the highest integrity in the ﬁnancial management and operation of federal \ngrant programs and strengthens accountability for federal funds by improving policies that protect against waste, \nfraud, and abuse. In addition, the guidance aims to minimize the time applicants and grant recipients must spend \ncomplying with administrative requirements. The Uniform Guidance was recently updated to further reduce the \nadministrative burden on both agencies and grant recipients and to clarify and simplify the guidance to make it \nmore accessible and readily comprehensible. See 89 Fed. Reg. 30046-30208 (Apr. 22, 2024).\nThe CFR contains all the general and permanent rules published in the Federal Register by the executive \ndepartments and agencies of the Federal Government. The Uniform Guidance is found at 2 CFR Part 200, and \nthe Treasury Department’s implementation of the Uniform Guidance is found at 2 CFR Part 1000. The electronic \nCFR is updated daily and is located at www.ecfr.gov. All applicable provisions from 2 CFR Parts 200 and 1000 are \nincorporated into the program requirements outlined in this publication and into all LITC grant awards.\nStandard Representations (Assurances) and Certifications\nApplicants that create a new registration and existing clinics completing their annual registration renewals are \nrequired to review ﬁnancial assistance representations and certiﬁcations before their registration on SAM.gov can \nbe activated. This section lists some of the standard representations and certiﬁcations and some of the speciﬁc \nprovisions as implemented by the Department of the Treasury or the IRS.\n", "66\nLOW INCOME TAXPAYER CLINICS\nDigital Accountability and Transparency Act of 2014\nThe Digital Accountability and Transparency Act of 2014 (the Data Act) requires the U.S. Department of \nthe Treasury to establish common standards for financial data provided by all government agencies on the \nUSASpending website to increase transparency in federal expenditures and to make the information more \naccessible to the public. Among other objectives, the Data Act aims to simplify reporting for entities receiving \nfederal funds and improve the quality of submitted data. LITC goals are also reported to the USASpending \ndatabase that allows the public to research the use of public funding.\nNon-Procurement, Debarment and Suspension\nSee Section III.C.iv, Debarment and Suspension, for further information.\nDrug-Free Workplace\nLITCs must satisfy requirements for a drug-free workplace pursuant to 41 U.S.C. §§ 8101-06, 2 CFR Part 182, \nand 31 CFR Part 20, Subpart B and C.\nTrafficking Victims Protection Act of 2000\nThe Trafﬁcking Victims Protection Act (TVPA) of 2000, as amended (22 U.S.C. § 7104), requires any agency \nthat awards grants to include a condition authorizing the agency to terminate the grant if the grant recipient \nengages in certain activities related to trafﬁcking in persons. As part of implementing the Act, the Ofﬁce of \nFederal Financial Management has established terms that must be included in every grant agreement. See \n2 CFR § 175.105.\nThe IRS may terminate the award, without penalty, if the grant recipient engages in, or uses labor recruiters, \nbrokers, or other agents in violation of the TVPA of 2000. The applicable terms are:\nYou, as the grant recipient, and your employees may not:\na.\t Engage in severe forms of trafﬁcking in persons during the period that the award is in effect;\nb.\t Procure a commercial sex act during the period that the award is in effect;\nc.\t Use forced labor in the performance of the award; or\nd.\t Engage in acts that directly support or advance trafﬁcking in persons, including the following acts:\ni.\t Destroying, concealing, removing, conﬁscating, or otherwise denying an employee access to that \nemployee’s identity or immigration documents.\nii.\t Failing to provide return transportation or pay for return transportation costs to an employee from \na country outside the United States to the country from which the employee was recruited upon the \nend of employment if requested by the employee, unless:\n \nz Exempted from the requirement to provide or pay for such return transportation by the federal \ndepartment or agency providing or entering into the grant, contract, or cooperative agreement; or\n \nz The employee is a victim of human trafﬁcking seeking victim services or legal redress in the \ncountry of employment or a witness in a human trafﬁcking enforcement action.\n", "67\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\niii.\t Soliciting a person for employment, or offering employment, by means of materially false or \nfraudulent pretenses, representations, or promises regarding that employment.\niv.\t Charging recruited employees’ placement or recruitment fees.\nThe IRS may unilaterally terminate the award, without penalty, if it determines that the grant recipient has \nviolated one of the provisions in a, b, c, or d above, or if the IRS ofﬁcial authorized to terminate the award \ndetermines that an employee of the grant recipient violated a prohibition in items a, b, c, or d above through \nconduct that is either:\n \nn Associated with performance under the award; or\n \nn Imputed to the grant recipient using the standards and due process for imputing the conduct of \nan individual to an organization provided in 2 CFR Part 180, OMB Guidelines to Agencies on \nGovernmentwide Debarment and Suspension (Non-Procurement), as implemented by the Department of \nthe Treasury at 31 CFR Part 19.\nFederal Funding Accountability and Transparency Act\nThe Federal Funding Accountability and Transparency Act (FFATA) of 2006, as amended, is intended to \nempower Americans with the ability to hold the government accountable for spending decisions. Each applicant \nmust ensure it has the processes and systems in place to comply with the FFATA reporting requirements. Unless \nexempted from this requirement under paragraph d of Appendix A to 2 CFR Part 170, any grant recipient with \ntotal funding anticipated to equal or exceed $300,000 in federal funding must report to http://www.fsrs.gov the \ntotal compensation for each of the grant recipient’s five most highly compensated executives for the preceding \ncompleted fiscal year. See Appendix A to 2 CFR Part 170.\nPrevention and Response to a Breach of Personally Identifiable Information\nOMB requires that when a grant recipient creates, collects, uses, processes, stores, maintains, disseminates, \ndiscloses, or disposes of personally identiﬁable information within the scope of a federal award, the IRS shall \nensure that the grant recipient has procedures in place to respond to a breach. In addition, a grant recipient must \ntimely notify the IRS if a breach occurs; see Section VI,C,xi, Recordkeeping and File Management, Keeping Client \nRecords in a Secure Location. Because LITCs have access to the personally identifiable information of their clients \nand their prospective clients, LITCs must have procedures in place to respond to a breach and must notify the \nLITC Program Ofﬁce if a breach occurs. See OMB Memorandum M-17-12, Preparing for and Responding to a \nBreach of Personally Identifiable Information (Jan. 3, 2017).\nCertain Criminal Law Violations\nFederal law prohibits the award of grant funds to any corporation convicted of a felony criminal violation under any \nfederal law within the preceding 24 months, where the IRS is aware of the conviction, unless a federal agency has \nconsidered suspension or debarment of the corporation and determined that denial of the grant is unnecessary to \nprotect the interests of the government. See Pub. L. No. 117-328, Div. E, Title VII, § 745 (Dec. 29, 2022).\n", "68\nLOW INCOME TAXPAYER CLINICS\nIn addition, all applicants must disclose all violations of federal criminal law involving fraud, bribery, or gratuity \nviolations potentially affecting the grant award. Failure to make required disclosures can result in any of the \nremedies described in 2 CFR § 200.339, including suspension or debarment. See 2 CFR § 200.113.\nBuy American Act\nGrant recipients must comply with the Buy American Act, 41 U.S.C. §§ 8301-8305, which requires that all \nunmanufactured articles, materials, and supplies purchased using grant funds be mined or produced in the United \nStates and that all manufactured articles, materials, and supplies purchased using grant funds be manufactured \nin the United States substantially all from articles, materials, or supplies mined, produced, or manufactured in \nthe United States. A conviction for violating the Buy American Act causes debarment from federal grants and \ncontracts. The requirement to Buy American does not apply to information technology that is a commercial item, \nproducts for which the expected value of the procurement is $10,000 or less, products for use outside the United \nStates, foreign products when domestic products are unavailable or are of unacceptable quality, or foreign products \nexcepted by certain trade agreements. The IRS may waive the requirement to Buy American if its application \nwould be inconsistent with the public interest or the cost would be unreasonable.\nOther Applicable Laws and Regulations\nPrograms involving use of federal funds are governed by a wide variety of federal laws and regulations. These include:\n \nn Restrictions on political activities (18 U.S.C. §§ 595, 598, 600-603);\n \nn The national preservation program requirements (54 U.S.C. § 300101);\n \nn Whistleblower protections (41 U.S.C. § 4712);\n \nn Rules governing allowable costs (41 U.S.C. §§ 4304 and 4310);\n \nn Environmental requirements of the Clean Air Act (42 U.S.C. § 7401); and\n \nn The non-pollution requirement of the Federal Water Pollution Control Provisions (33 U.S.C. § 1251).\nConflict of Interest Policy\nPursuant to 2 CFR § 200.112, applicants and grant recipients must have a written conflict of interest policy that \ncontains the terms as listed in this section. LITCs must promptly disclose in writing to the LITC Program Ofﬁce \nany potential conflict of interest situation and how the conflict was resolved.\nAt a minimum, an LITC grant recipient’s conflict of interest policy (“Policy”) must:\n \nn Apply to at least the grant recipient’s employees, ofﬁcers, members of its board of directors (including non-\ndirector members of committees), and pro bono panel members (“Covered Individuals”);\n \nn Apply to at least all grant recipient matters involving the use of LITC grant funds and matching funds, in \nwhole or in part, including, but not limited to, grants, contracts, procurements, leases, investments, other \ncommitments of grant recipient resources, and personnel matters;\n \nn Cover at least situations when an outside interest, activity, or relationship influences or appears to influence \nthe ability of a Covered Individual to exercise objectivity, or impairs or appears to impair his or her ability to \nperform his or her responsibilities impartially and in the best interests of the grant recipient (“Conflict”); and\n", "69\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\n \nn Cover at least situations when an outside interest, activity, or relationship influences or appears to influence \nthe Covered Individual’s impartiality or duty of loyalty to a client.\nThe Policy must require Covered Individuals to avoid legal, ﬁnancial, personal, or other Conflicts and potential \nConflicts involving the grant recipient and to promptly disclose any such Conflicts and potential Conflicts that \narise. Covered Individuals must recuse themselves from a position of decision-making authority or influence on \ndecisions or actions regarding any such Conflicts and potential Conflicts until resolved.\nCovered Individuals must report on any situations they know or reasonably should know will present a Conflict \nor a potential Conflict. The Policy must specify to whom Conflicts must be reported and how Conflicts will be \naddressed and resolved. Covered Individuals may not participate in any situation involving a Conflict or potential \nConflict, unless the grant recipient determines, through these procedures, that the:\n \nn Conflict or potential Conflict is not substantial; and\n \nn Covered Individual’s participation is in the best interest of the LITC and the LITC’s clients.\nCivil Rights Protection and Other Federally Mandated Compliance\nThis section describes the data collection and reporting obligations required of LITC grant applicants by the IRS \nto meet their responsibilities under these laws. This information is required pursuant to the civil rights statutes \nand the regulations of the Department of Justice and the Department of the Treasury. See Executive Order 12250, \nLeadership and Coordination of Nondiscrimination Laws, which has been implemented at 28 CFR Part 41. \n(Applicants will provide this information when completing the Form 13424-M, Low Income Taxpayer Clinic \n(LITC) Application Narrative, and the Project Abstract.)\nAll applicants for federal funding must provide information to demonstrate compliance with the following:\n \nn Title VI of the Civil Rights Act of 1964 (Public Law 88-352), as amended, which prohibits discrimination \non the basis of race, color, or national origin;\n \nn Section 504 of the Rehabilitation Act of 1973 (Public Law 93-112), as amended, which prohibits \ndiscrimination on the basis of disability;\n \nn Title IX of the Education Amendments of 1972 (Public Law 92-318), as amended, which prohibits \ndiscrimination on the basis of sex in education programs or activities;\n \nn Age Discrimination Act of 1975 (Public Law 94-135), as amended, which prohibits discrimination on the \nbasis of age;\n \nn 31 CFR Parts 22, 23, and 28, are the Department of the Treasury’s regulations implementing applicable \nprovisions of Title VI of the Civil Rights Act of 1964, the Age Discrimination Act of 1975, and Title IX \nof the Education Amendments of 1972, respectively.\n \nn Note that each Part sets forth a requirement that recipients keep records in a form and containing \ninformation that Treasury determines may be necessary to ascertain whether the recipient is complying \nwith the relevant provisions of each Act. The requirements are found at 31 CFR §§ 22.6(b), 23.34(a), \nand 28.605(b).\n", "70\nLOW INCOME TAXPAYER CLINICS\n \nn Executive Order 13166, Improving Access to Services for Persons with Limited English Proﬁciency, requires \nthat federal agencies work with recipients of federal ﬁnancial assistance to ensure that their programs and \nactivities normally provided in English are accessible to those with limited English proﬁciency, including \nthrough oral and written translation when necessary;\n \nn Guidance to Federal Financial Assistance Recipients Regarding Title VI Prohibition Against National Origin \nDiscrimination Affecting Limited English Proﬁcient (LEP) Persons, which provides in part that recipients \nare required to take reasonable steps to ensure meaningful access to their programs and activities by LEP \npersons. See 70 Fed. Reg. 6067-76 (February 4, 2005);\n \nn Executive Order 13988, Preventing and Combating Discrimination on the Basis of Gender Identity \nor Sexual Orientation, requires agencies to examine their programs and policies to prevent and combat \ndiscrimination on the basis of gender identity or sexual orientation; and\n \nn Executive Order 13985, Advancing Racial Equity and Support for Underserved Communities Through the \nFederal Government, requires that all federal agencies select a program of the agency for a review to assess \nwhether there are barriers to participation for members of underserved communities in government services \nand contracts and to take actions to remove identified barriers. The order revoked previous Executive Order \n13950 of September 22, 2020 (Combating Race and Sex Stereotyping).\nAll LITCs are required to display Publication 4053, Your Civil Rights Are Protected.\nThe Department of the Treasury is planning to issue guidance about LITC grant recipients’ requirements to \ncollect data pursuant to the civil rights laws. Once the guidance is issued, the LITC Program Ofﬁce will provide \nthe guidance via the LITC Toolkit. For additional information, review the Department of the Treasury’s Civil \nRights Toolkit for grant recipients at the following link, https://home.treasury.gov/system/files/306/CR_TK_\nOCRE_508.pdf.\nProtection Against Reprisal\nNo recipient or associate of the recipient may intimidate, threaten, coerce, or discriminate against any individual \nto interfere with any right or privilege protected by the laws identiﬁed in this section. No recipient or associate \nof the recipient may intimidate, threaten, coerce, or discriminate against any individual because the individual \nhas made a complaint, testiﬁed, assisted, or participated in an investigation, proceeding, or hearing involving \nenforcement of the laws identiﬁed in this section.\nConsequences for Failing to Comply With National Policy and Program Requirements\nA detailed list of the actions the LITC Program Ofﬁce may take for failure to comply with National Policy \nand program requirements speciﬁc to the LITC is addressed in Section VIII, Award Modification, Suspension, \nTermination, or Withdrawal.\n", "71\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nii.\t Managing Grant Funds\nAccessing LITC Grant Funds in the Payment Management System\nGrant funds are paid through the Payment Management System (PMS), maintained by HHS’s Payment Support \nCenter (PSC). PMS allows a grant recipient to make an online request for payment of federal funds. After a request \nis processed and approved, funds are directly deposited into the grant recipient’s bank account through a process \ncalled Electronic Funds Transfer (EFT). Funds are generally available within one business day of the request.\nAccessing the Payment Management System\nLITC Program Ofﬁce staff can assist new grant recipients with establishing accounts in PMS. Grant recipients \nmust obtain a username and password to use the system and complete a form to set up direct deposit of funds into \nthe grant recipient’s bank account. Information regarding the EFT procedure is available on the PMS PSC website \nat https://pms.psc.gov. For details about seeking historical payment information for audits and other purposes, see \nSection IV.E.iii, Meeting the Matching Funds Requirement, OMB Audit Requirement.\nThe PSC has online FAQs and training. Grant recipients are encouraged to visit the website to view these \nresources. Those experiencing problems accessing funds should contact the help desk at 877-614-5533 or email to \[email protected].\nObtaining Reimbursement for Eligible Expenses\nGrant recipients may request reimbursement of funds for allowable expenses they already paid or that will be paid \nwithin three business days of receipt of the funds from PMS and must make requests in accordance with their \nactual immediate cash needs in carrying out LITC operations. The timing and amount of EFT payments must \nbe as close as is administratively feasible to the actual disbursements by the grant recipient for direct program \nor project costs and the proportionate share of any allowable indirect costs. If an expense has been paid, grant \nrecipients are encouraged to draw down those funds as soon as possible. PMS accounts are placed in restricted \nstatus 90 days after the end of the reporting period. If grant recipients attempt to draw down funds after the \n90-day period, LITC Program Ofﬁce management approval is required for release of the funds from PMS. This \nadded approval step may delay release of grant funds. Questions regarding disbursement of funds should be \ndirected to the grant recipient’s assigned Advocacy Analyst.\nBEST PRACTICE\nGrant recipients should regularly draw down grant funds. If funds are drawn down less than \nbiannually, this is often a sign that the organization is not regularly reviewing its budget vs. \nactual expenditures, which is a potential financial weakness. An LITC experiencing difficulties \nwithin the PMS system that it cannot resolve with PMS should contact its assigned Advocacy \nAnalyst for assistance.\n", "72\nLOW INCOME TAXPAYER CLINICS\nGrant Funds Must Be Held in an Insured Account\nGrant recipients must maintain advances of federal grant funds in interest-bearing accounts at a bank with Federal \nDeposit Insurance Corporation (FDIC) insurance coverage. The balance exceeding the FDIC coverage must be \ncollaterally secured unless:\n \nn The grant recipient receives less than $250,000 in federal awards per year;\n \nn The best reasonably available interest-bearing account would not be expected to earn interest in excess of \n$500 per year on federal cash balances;\n \nn The depository would require an average or minimum balance so high that an interest-bearing account \nwould not be feasible, given the grant recipient’s expected federal and nonfederal cash resources; or\n \nn A foreign government or banking system prohibits or precludes interest-bearing accounts.\nInterest Earned on Grant Funds\nGrant recipients must annually remit to the federal government any interest in excess of $500 per year earned on \nadvances of federal grant funds and may keep up to $500 of interest earned per year for administrative expenses. \nInterest earned on federal advance payments deposited in interest-bearing accounts must be remitted annually to \nHHS via PMS. See 2 CFR § 200.305(b)(12).\niii.\t Lobbying Restrictions\nNo federal grant funds or matching grant funds may be used, either directly or indirectly, to support the \nenactment, modiﬁcation, or adoption of any law, regulation, or policy at any level of government. Some \nexceptions to this general rule may exist pursuant to an express authorization by Congress. There are two types of \nlobbying activities – direct lobbying and grassroots lobbying.\nDirect lobbying includes contacting a member of Congress, a state or local legislator, or any of their staff \nmembers to influence the legislator to take a position or action on a speciﬁc piece of legislation or potential \nlegislation.\nGrassroots lobbying includes activities that encourage third parties, members of special interest groups, or the \npublic to contact federal, state, or local government ofﬁcials in support of, or in opposition to, a legislative policy \nor appropriations matter. This applies to activities both before and after introduction of the legislation.\nAny entity receiving grant funds from another federal source, either directly or indirectly, may \nbe subject to additional restrictions on lobbying.\nGrant recipients are prohibited from using federal grant funds and matching funds to:\n \nn Visit or send letters to members of Congress, state or local legislators, or any of their staff members urging \nthem to favor or oppose speciﬁc legislation pending under their jurisdiction;\n", "73\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\n \nn Develop materials designed to advocate for the enactment or repeal of any legislation or provide such \nmaterials to anyone;\n \nn Draft or assist in the drafting of legislation or provide comments on draft legislation;\n \nn Pay, directly or indirectly, for any efforts intended to or designed to influence a member of Congress or a \nstate legislators to favor or oppose any legislation or appropriation, whether before or after introduction; or\n \nn Engage in any legislative liaison activities, including attendance at legislative sessions or committee hearings, \ngathering information regarding legislation, or analyzing the effect of legislation, when such activities are \ncarried out in support of or in knowing preparation for an effort to engage in unallowable lobbying.\nLITC employees are prohibited from engaging in any lobbying activities during the portion of \ntime that their salaries are paid from federal grant funds or matching funds.\nGrant recipients may use federal grant funds and matching funds to:\n \nn Educate the public or constituents on legislative issues, so long as the education is not part of a broader \neffort to directly or indirectly (grassroots lobbying) influence legislators on a speciﬁc piece of legislation or \nlegislative issue;\n \nn Respond to documented requests from members of Congress, state legislators, or other ofﬁcials (see \n2 CFR § 200.450(c)(2)(i));\n \nn Interact with agency liaisons, such as the National Taxpayer Advocate or Local Taxpayer Advocates, \nregarding program-related issues;\n \nn Respond to a personal or public invitation from the IRS for comments on proposed tax regulations or \nguidance that impacts low-income and ESL taxpayers;\n \nn Partner with professional organizations to identify and propose solutions for issues impacting low-income \nand ESL taxpayers (however, such efforts may not attempt to influence the introduction, enactment, or \nmodiﬁcation of any federal or state legislation);\n \nn Contact government ofﬁcials regarding broad social, economic, or other issues, so long as the contact is \nnot part of an effort to influence Congress or the state legislature on an actual or potential speciﬁc piece of \nlegislation; or\n \nn Discuss broad social, economic, or other issues on listservs or blogs, so long as the contact is not part of an \neffort to influence Congress.\nThe LITC Program Ofﬁce recognizes that the above list of prohibited and permitted activities will not answer \nevery situation that arises. If a grant recipient has any question as to whether an anticipated activity could fall \nwithin the scope of these rules, it should contact the assigned Advocacy Analyst prior to engaging in such activity.\n", "74\nLOW INCOME TAXPAYER CLINICS\nDisclosure Requirements\nGrant recipients may expend non-LITC funds (i.e., funds that are neither federal grant funds nor matching \nfunds) on lobbying activities. However, under the Byrd Amendment (31 U.S.C. § 1352), grant recipients may \nbe required to disclose lobbying activities conducted if the activities relate to lobbying regarding the making or \nawarding of a grant and the organization receives more than $100,000 in federal grant funds.\nFigure 7, Sources of Guidance on Lobbying Activities\nSource of \nRestriction\n2 CFR Part 200\nByrd Amendment \n31 U.S.C. § 1352\nPublicity and \nPropaganda/\nAppropriations \nLaws Restrictions\nType of Funds \nAffected by \nRestriction\nFederal grant \nfunds and \nmatching funds\nRestriction applies to federal grant \nfunds and matching funds. Although \nthe restriction does not apply to \nfunds that are neither federal grant \nfunds nor matching funds, contacts \nwith members of Congress may \nneed to be disclosed.\nFederal grant funds \nand matching funds\nLobbying topics \ncovered by \nRestriction\nAll subject matters\nLimited to lobbying regarding the \nmaking or awarding of a grant; it \ndoes not appear to apply to lobbying \non general program legislation (i.e., \nto expand the subject matter of the \nprogram, as opposed to the amount \nof money awarded for program \npurposes which may increase the \naward to the grant recipient).\nAll subject matters\nStage of legislation \ncovered by \nrestriction\nAll stages, \nincluding before \nintroduction\nAll stages, including before \nintroduction\nLegislation pending \nbefore Congress\nApplicability to \nGrassroots Lobbying\nYes, it is \nprohibited.\nNo, it is not prohibited, so long as \nno federal funds are used for the \ngrassroots lobbying effort.\nYes, it is prohibited.\nApplicability to \nadvocating at the \nstate level\nYes, prohibition \napplies to state \nlevel activities.\nNo, the prohibition does not apply to \nstate level activities.\nNo, the prohibition \ndoes not apply to state \nlevel activities.\nExceptions for \nwhen information \nis specifically \nrequested by \nmember of Congress\nYes, there is an \nexception which \npermits a response \nto a documented \nrequest.\nYes, there is an exception which \npermits a response to a documented \nrequest.\nNot applicable\nFigure 7 describes restrictions on the use of federal grant funds and matching grant funds for lobbying. In \naddition, IRC § 501(c)(3) organizations are subject to lobby limits (using different lobbying definitions) under \n", "75\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nthe Internal Revenue Code. In general, an IRC § 501(c)(3) organization may conduct an insubstantial amount \nof lobbying and still maintain its tax-exempt status. See Publication 4221-PC, Compliance Guide for 501(c)(3) \nPublic Charities, available at www.irs.gov/pub/irs-pdf/p4221pc.pdf.\nFor example, a grant recipient may send an email to the ABA-sponsored LITC listserv to gather support or \nopposition for legislation. Although such an email attempts to influence legislation, so long as neither federal \ngrant funds nor matching funds are used, the grant recipient has not violated Title 31 or Title 18 of the U.S. \nCode. If the grant recipient has a requirement under Title 31 to report lobbying activities, the email activity \nwould need to be disclosed, including any research or background work performed in connection with the email \nto the listserv. For purposes of IRC § 501(c)(3), sending a single email to the listserv would likely constitute an \n“insubstantial” amount of lobbying.\nThe grant recipient likely should not have substantial expenditures or have expended substantial time devoted to \nsimple tasks such as sending a single email. Keep in mind that if a grant recipient anticipates devoting, or having \nvolunteers devote, a large amount of time to the endeavor (e.g., researching the issue, drafting proposed legislation, \nresponding to comments on the listserv about the proposal), the activity could rise to the level of being more than \ninsubstantial, in which case the grant recipient may make a lobbying election under IRC § 501(h). IRC § 501(h) \nmeasures the permitted/prohibited level of lobbying solely by expenses. If the grant recipient employee is \nconsidered a full-time LITC employee, then this activity may not be undertaken during working hours.\nFor more information about making a lobbying election, refer to:\n \nn IRC § 501(h) and IRC § 4911;\n \nn Treas. Reg. §§ 1.501(h)-1 through 1.501(h)-3;\n \nn Treas. Reg. §§ 56.4911-1 through 56.4911-10; and\n \nn Publication 557, Tax-Exempt Status for Your Organization.\nClinics receiving Legal Services Corporation (LSC) funds should not confuse the above rules \non lobbying with LSC restrictions. There may be lobbying activities that are acceptable under \nLITC guidance that are prohibited under LSC requirements and vice versa.\nE.\t REPORTING RESPONSIBILITIES\nRequirement to Submit Reports on Grant Activities\nThe LITC Program Ofﬁce requires the timely submission of two reports for each grant year – an Interim Report \nand a Year-end Report. The LITC Program Ofﬁce uses the reports to assess the grant recipient’s progress in \nmeeting its stated goals and objectives and to measure the quality of clinic operations, including the services \nprovided to low-income and ESL taxpayers. Quality of operations is measured by determining how well grant \nrecipients support the three prongs of the LITC mission and the related performance measures. The LITC \n", "76\nLOW INCOME TAXPAYER CLINICS\nProgram Ofﬁce also compiles and analyzes data from the reports to assess the overall success of the LITC Program. \nData is then incorporated into Publication 5066, LITC Program Report, which reports the activities of the LITCs \nto internal and external stakeholders, including Congress, and highlights the important work that LITCs perform \nto protect the rights of America’s taxpayers. Thus, it is important that grant recipients provide accurate and \ncomplete reports.\nSubmission of Reports and Other Documents\nGrant recipient Interim and Year-end Reports are submitted online through GrantSolutions at \nwww.grantsolutions.gov. The LITC Program Ofﬁce provides annual training on using GrantSolutions. These \ntrainings are announced on the LITC Toolkit.\nCompleting the Application Amendment Package\nApplication amendments are completed and submitted in GrantSolutions after receiving an NOA indicating \nthe full amount of the award. (The LITC Program Ofﬁce will determine ﬁnal award amounts after Congress \nappropriates funding for ﬁscal year 2025.) An application amendment package is required by all grant recipients, \neven if the grant recipient is not changing the budget or program performance plan. This is necessitated by the \nsystem software.\nThe application amendment package consists of the following:\n \nn Standard Form 424, Application for Federal Assistance;\n \nn Form 13424, Low Income Taxpayer Clinic (LITC) Application Information;\n \nn Form 13424-J, Detailed Budget Worksheet and Narrative Explanations; and\n \nn Project Abstract.\nIf the grant amount awarded is less than the amount of grant funds requested, the grant recipient must provide \na revised budget (Form 13424-J) with the application amendment package. If the amount requested is received, \nthen the grant recipient will resubmit the budget provided with the application. All grant recipients must submit \nForm 13424-J with the application amendment package. If the grant recipient was awarded less than the amount \nrequested and the difference in the funding award affects the clinic’s proposed activities, a revised program plan \nmust also be submitted. The budget or performance plan may also need to be amended because of conditions \nimposed by the LITC Program Ofﬁce upon receipt of the award or if there have been any signiﬁcant changes to \nthe grant recipient’s operations, such as to key clinic personnel, between the time the application was submitted \nand completion of the application amendment. Changes to the program plan must be provided on the project \nabstract form. If no changes are being made to the program plan for the grant year, the grant recipient must \nindicate, “No changes to the program plan.” “Not Applicable” is not a sufficient response.\nThe project abstract must also include the four numerical goals requested from all grant recipients:\n \nn New representation cases to be opened in the calendar year;\n \nn Consultations with low-income and ESL taxpayers;\n \nn Educational activities for low-income and ESL taxpayers; and\n \nn Low-income and ESL taxpayers to be reached in educational activities.\n", "77\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nAn award of less than the applicant’s requested funding amount is based on several factors, including the \nproposed goals in the application. The grant recipient should consult with the assigned Advocacy Analyst before \namending the clinic’s program plan in response to receipt of less than the requested grant amount, especially when \ncontemplating reductions in proposed activities and goals, to determine whether these changes are likely to be \napproved. The Program Office may also request additional information be submitted with the project abstract.\nThe application amendment will also need to be revised during the grant year if there are certain enumerated \nchanges discussed in Section VI.E.i., Events Requiring Notification to the LITC Program Office. Upon notification \nof the changes, the assigned Advocacy Analyst will return the application amendment package back to the grant \nrecipient so the changes can be made and the package resubmitted. The Program Office will offer a training session \nabout the application amendment process after NOAs are issued; the date and time will be announced on the \nLITC Toolkit. A short instructional video about completing Form 1324-J is also available on the LITC Toolkit.\ni.\t\nEvents Requiring Notification to the LITC Program Office\nSome anticipated changes should be discussed with the LITC Program Ofﬁce as far in advance of the anticipated \nchange as possible, as some changes may not be allowable and/or may impact the clinic’s eligibility to draw down \nfurther grant funds. Changes may also have an impact on funding decisions for a pending LITC grant application. \nThis section discusses some changes that a clinic may experience. To report changes or anticipated changes \nrequiring advanced notice, grant recipients should contact their assigned Advocacy Analyst via email, including a \ncopy to LITCProgramOfﬁ[email protected]. The Advocacy Analyst will respond and request a time to discuss the matter \nwith the grant recipient. For items that require the grant recipient to revise the application amendment package, \nthe Advocacy Analyst will return the package to the grant recipient via GrantSolutions and schedule a due date for \nresubmission.\nChanges in Entity or Sponsoring Organization\nGrant recipients must notify the LITC Program Ofﬁce if the clinic or the clinic’s sponsoring organization plans \nto change its type of entity, including a merger with another clinic or organization. This notiﬁcation shall inform \nthe LITC Program Ofﬁce of the planned entity changes or merger event, including the name and identifying \ninformation of any new organization involved or being formed, a timeline for the change or merger, and the name \nand contact information for the person the Program Ofﬁce should contact with questions.\nIf a merger occurs, the Program Ofﬁce may substitute another organization for the original sponsoring organization \nbut not before conﬁrming that the substitute organization has received the original sponsoring organization’s \nassets, the substitute organization’s clinic will provide the same scope of services to the same population as serviced \nor proposed to be serviced in the grant recipient’s application, and the substitute organization is qualiﬁed under \nthe relevant statutes and regulations to be an LITC grant recipient. The Program Ofﬁce may not be deemed as \napproving any entity change or merger until such approval is received in writing from the Director of the LITC \nProgram. The grant recipient is encouraged to notify the Program Ofﬁce as early in the entity change or merger \nprocess as possible so the two can timely work through the issues and, hopefully, limit any lapse in funding.\nFailure to timely notify the Program Ofﬁce of a potential entity change or merger may result in restriction of \nfunds or suspension or termination of the grant, see Section VIII, Award Modification, Suspension, Termination, or \nWithdrawal.\n", "78\nLOW INCOME TAXPAYER CLINICS\nSignificant Changes in Clinic Operations\nGrant recipients must notify the LITC Program Ofﬁce with problems, delays, or adverse conditions that \nsigniﬁcantly affect operations of the clinic or materially impair its ability to meet the objectives of the award. \nThis notiﬁcation shall inform the Program Ofﬁce of events, such as those described in this section, that may \nsigniﬁcantly affect operations and include a statement of the action taken or contemplated to address the \nsituation, and whether any assistance from the Program Ofﬁce is needed to resolve the situation. Failure to notify \nthe Program Ofﬁce may result in restriction of funds or suspension or termination of the grant, see Section VIII, \nAward Modification, Suspension, Termination, or Withdrawal.\nChanges in Clinic or Key Personnel Contact Information\nGrant recipients must immediately notify the LITC Program Ofﬁce about proposed changes in contact \ninformation for the following:\n \nn Key personnel, including the Clinic Director, QTE, or QBA (including their telephone number, mailing \naddress, or email address); and\n \nn Clinic address (both the physical address and the mailing address), telephone number, or fax number.\nThese notiﬁcations ensure that the LITC Program Ofﬁce has the most up-to-date information for each clinic and \ncan also update information in IRS online resources and printed publications.\nChanges in Program Plan or Budget Under 2 CFR § 200.308\nGrant recipients are expected to spend grant funds and matching funds in accordance with the program plan and \nbudget submitted with their application, or as later revised and approved. Grant recipients must request approval \nfrom the LITC Program Ofﬁce for any substantial change in the program plan or budget. A substantial change in \nthe program plan or budget includes a change to:\n \nn The scope or objective of the program;\n \nn The days and hours of operation;\n \nn The beginning and ending dates clinic services will be provided;\n \nn Key personnel or time devoted to the LITC by key personnel; and\n \nn The amount or composition of matching funds (cash or third-party in-kind match).\nGrant recipients are responsible for monitoring the use of LITC grant funds throughout the year to ensure that \nall grant funds awarded will be expended. If a grant recipient determines that it will have unused grant funds \n(i.e., not spend its entire award), the grant recipient should immediately notify the assigned Advocacy Analyst in \nwriting. The notiﬁcation should contain the following information:\n \nn The amount of grant funds being returned;\n \nn The reason for the return of funds; and\n \nn The impact the return of funds will have on future operations (e.g., this is a one-time occurrence or the grant \nrecipient anticipates a permanent reduction in its future funding needs).\n", "79\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\nA grant recipient that does not expect to use its entire grant award must contact the LITC Program Ofﬁce \nimmediately so the Program Ofﬁce will have sufﬁcient time to re-obligate the funds to another clinic by \nSeptember 30, the end of the federal government’s ﬁscal year. Grant recipients should also include this information \nin the Interim Report if they become aware that they will not use all funds prior to submitting the report.\nWithdrawal From the LITC Program\nA grant recipient that wishes to withdraw from the LITC Program or terminate operations of its LITC must \nnotify the LITC Program Ofﬁce prior to the date of withdrawal or termination. This notice should be given as far \nin advance as possible. Advance notice will allow the Program Office to contact community partners where the \nclinic was located to find an alternate organization to apply for grant funding and hopefully ensure the ongoing \navailability of LITC services in that area.\nNOTE: Upon withdrawal from the LITC Program, an organization may no longer refer to itself as an LITC. \nFailure to abide by this prohibition could lead to civil/criminal penalties or imprisonment. See 31 U.S.C. § 333.\nii.\t Submitting the Interim Report\nAn Interim Report must be submitted through GrantSolutions by July 31, 2025. The Interim Report covers the \nfirst half of the grant year (January 1, 2025 through June 30, 2025) and consists of the following items, prepared \nin accordance with the instructions:\n \nn Form 13424-A, Low Income Taxpayer Clinic (LITC) General Information Report;\n \nn Form 13424-K, Low Income Taxpayer Clinic (LITC) Case Information Report;\n \nn Form 13424-L, Statement of Grant Expenditures and Narrative Explanations; and\n \nn Form 13424-N, Low Income Taxpayer Clinic (LITC) Program Narrative Report.\nClinics no longer submit the following forms as a part of the Interim Report but will continue to track data and \nsubmit these forms with the Year-end Report: \n \nn Standard Form 425, Federal Financial Report;\n \nn Form 13424-B, Low Income Taxpayer Clinic (LITC) Case Issues Report; and\n \nn Form 13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report.\n If you operated an ESL Education Pilot Program only, you are required to submit the following at interim: \nForm 13424-A (excluding sections 6-10), Form 13424-L, and Form 13424-N (excluding section 2.v-2.vii). \nIf the clinic provided any consultations or casework assistance during the grant year, then all forms need to be \ncompleted in their entirety.\nFor reference, copies of all required reporting forms and instructions are included in Appendix B. However, grant \nrecipients must complete and submit reporting forms in GrantSolutions. If not completing an entry on one of the \nforms results in a GrantSolutions submission error, list N/A to address the issue.\n", "80\nLOW INCOME TAXPAYER CLINICS\niii.\t Submitting the Year-end Report\nA Year-end Report must be submitted online through GrantSolutions by March 31, 2026. The Year-end Report \ncovers the entire grant year (January 1, 2025 through December 31, 2025), with one exception. See Form \n13424-N in the list below. A complete Year-end Report consists of the following items, prepared in accordance \nwith the instructions:\n \nn Standard Form 425, Federal Financial Report;\n \nn Form 13424-A, Low Income Taxpayer Clinic (LITC) General Information Report;\n \nn Form 13424-B, Low Income Taxpayer Clinic (LITC) Case Issues Report;\n \nn Form 13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report;\n \nn Form 13424-K, Low Income Taxpayer Clinic (LITC) Case Information Report;\n \nn Form 13424-L, Statement of Grant Expenditures and Narrative Explanations; and\n \nn Form 13424-N, Low Income Taxpayer Clinic (LITC) Program Narrative Report. For sections 3 & 4, report \nemerging issues and success stories from the second half of the year only.\nSubject to OMB approval, the LITC Program Ofﬁce may require additional reporting information from LITCs. \nGrant recipients should refer to the LITC Toolkit for updates on reporting requirements prior to submitting their \nreports. Training sessions will be offered to all grant recipients in advance of when each report is due, and details \nfor the sessions will be announced on the LITC Toolkit.\n If you operated an ESL Education Pilot Program only, you are required to submit the following at interim and \nyear-end: Standard Form 425, Form 13424-A (excluding sections 6-10), Form 13424-C, Form 13424-L, and \nForm 13424-N (excluding section 2.v-2.vii). If the clinic provided any consultations or casework assistance during \nthe grant year, then all forms need to be completed in their entirety.\nLate Submissions\nIn certain instances, grant recipients may request an extension of time to submit the Interim or Year-end Report. \nHowever, a report will still be considered late if submitted after the due date, notwithstanding any extension \nthat may be granted. The request must be submitted in writing to the LITC Program Ofﬁce before the due date \nof the report and must include an explanation justifying the extension and the date by which the report will \nbe submitted. Grant recipients should contact their assigned Advocacy Analyst via email, including a copy to \nLITCProgramOfﬁ[email protected], to submit an extension request. Failure to timely submit required reports to the \nLITC Program Ofﬁce may result in any or all the following:\n \nn Restricted access to grant funds;\n \nn Suspension or termination of the grant; or\n \nn Reduction of any future award amount.\n", "81\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD ADMINISTRATION\nVI. AWARD ADMINISTRATION\nI\nII\nIII\nIV\nV\niv.\t Grant Closeout\nThe LITC Program Ofﬁce will close out the LITC grant award when it determines that all applicable \nadministrative actions and activities related to the grant have been completed by the grant recipient. Before a grant \nmay be closed out, the following actions must be completed per 2 CFR § 200.344:\n \nn Submission by the grant recipient of all required Interim and Year-end Report forms;\n \nn Liquidation by the grant recipient of all obligations incurred under the award no later than 120 calendar \ndays (unless the LITC Program Office authorizes an extension) after the end date of the period of \nperformance;\n \nn Draw down by the grant recipient of payment for all allowable reimbursable costs;\n \nn Repayment by the grant recipient of any balances of unobligated cash drawn down by the grant recipient; \nand\n \nn Settlement of any adjustments to the grant award to account for any shortfall in the dollar-for-dollar \nmatching funds requirement.\nThe Program Office must make every effort to complete closeout actions no later than one year after the end of \nthe period of performance. If the grant recipient fails to complete the requirements to close out, the Program \nOffice will close out the award with the information available. If the grant recipient does not submit all required \nreports and forms within one year of the period of performance end date, the LITC Program Office must report \nthe grant recipient’s material failure to comply with the terms and conditions of the award with the OMB-\ndesignated integrity and performance system (FAPIIS). Per 2 CFR § 200.339, other enforcement actions may also \nbe pursued at the discretion of the Program Office.\nBy accepting the NOA, the grant recipient authorizes the LITC Program Ofﬁce to take steps to de-obligate \nfunds without the need for the grant recipient to execute a new NOA, budget, or reporting forms if the amount \ninvolved is less than $25. The Program Ofﬁce will notify the clinic via email of the planned action 30 days prior \nto taking the action, and a de-obligation will not be initiated any earlier than September 1 of the year following \nthe close of the budget period.\n", "82\nLOW INCOME TAXPAYER CLINICS\nVII.\tLITC PROGRAM OFFICE RESPONSIBILITIES AND \nCONTACT\nThe LITC Program Ofﬁce manages and administers the LITC grant program to ensure federal funding is \nexpended and funded programs are implemented in full accordance with U.S. statutory and public policy \nrequirements. The LITC Program Ofﬁce fulﬁlls its responsibilities by:\n \nn Administering the award and payment of grant funds;\n \nn Providing assistance and guidance to grant recipients; and\n \nn Monitoring the performance of grant recipients.\nA.\tSTRUCTURE\nThe LITC Program Ofﬁce is part of TAS. The Director of the LITC Program reports directly to the National \nTaxpayer Advocate. The LITC Program Ofﬁce staff consists of:\n \nn Headquarters staff, including managers, program analysts, technical advisors, budget analysts, and support \nstaff who report to the Director of the LITC Program and have program-wide responsibilities, including \nProgram Ofﬁce and clinic ﬁnancial matters;\n \nn Operations Ofﬁce staff, including analysts responsible for processing grant applications, awards, reports, and \npayments; and\n \nn Advocacy Ofﬁce staff, including analysts responsible for reviewing and analyzing clinic reports, conducting \nsite assistance visits, and serving as the primary liaison between grant recipients and the LITC Program \nOfﬁce.\nFigure 8, LITC Program Office Staffing Chart\nAdvocacy \nManager\nSenior\nAnalyst\nAnalyst\nTechnical\nAdvisor \nOperations \nManager\nTechnical\nAdvisor \nSecretary\nDirector\nAnalyst\nAnalyst\nAnalyst\nAnalyst\nAnalyst\nAnalyst\nAnalyst\nAnalyst\nAnalyst\nBudget\nAnalyst\nBudget\nAnalyst\nBudget\nAnalyst\nAnalyst\nAnalyst\n", "83\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nLITC PROGRAM OFFICE RESPONSIBILITIES AND CONTACT\nVII. LITC PROGRAM OFFICE RESPONSIBILITIES AND CONTACT\nVI\nI\nII\nIII\nIV\nV\nB.\t ADMINISTRATION\nThe LITC Program Office administers the grant by:\n \nn Processing LITC grant applications and making awards to successful applicants;\n \nn Revising and issuing annually Publication 3319, LITC Grant Application Package and Guidelines;\n \nn Maintaining the LITC Toolkit, a password-protected website used to disseminate program guidance and \nprovide resources to assist clinics in assisting low-income and ESL taxpayers;\n \nn Maintaining Publication 4134, Low Income Taxpayer Clinic List, a list of all federally-funded LITCs, and \nensuring that the publication is included in IRS mailings, referenced in IRS publications and notices, and \navailable at TACs;\n \nn Updating information about the LITC Program on IRS and TAS websites, including an interactive LITC \nfinder tool on https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/;\n \nn Publishing annually Publication 5066, LITC Program Report, which reports the activities of the LITCs to \ninternal and external stakeholders; and\n \nn Reviewing and analyzing data from reports submitted by grant recipients to identify trends and recognize \nbest practices.\nC.\tASSISTANCE\nThe LITC Program Ofﬁce assists by:\n \nn Providing technical assistance and guidance to grant recipients and potential applicants;\n \nn Informing the public about the availability of LITCs, to the extent permitted by law;\n \nn Sponsoring and organizing the Annual LITC Grantee Conference to deliver instruction and continuing \neducation to all grant recipients and provides an opportunity for attendees to connect with colleagues from \nLITCs throughout the country to share ideas and strategies to better assist low-income and ESL taxpayers;\n \nn Conducting orientation visits to familiarize new grant recipients with LITC Program requirements and to \nidentify potential areas where the clinic may need to create systems or improve processes;\n \nn Fostering the working relationship between grant recipients and LTA ofﬁces;\n \nn Issuing special appearance authorizations to LITCs that permit students and law graduates working under \nthe supervision of a practitioner to represent taxpayers before the IRS;\n \nn Coordinating grant recipients’ access to e-Services products offered by the IRS; and\n \nn Assisting with resolution of problems that grant recipients may experience with GrantSolutions.\nD.\t OVERSIGHT\nThe LITC Program Ofﬁce conducts oversight of grant recipients by:\n \nn Reviewing Interim and Year-end Reports to assess grant recipients’ progress in meeting program goals, \ncollecting emerging issues identiﬁed, and aggregating performance data submitted by grant recipients;\n", "84\nLOW INCOME TAXPAYER CLINICS\n \nn Reviewing budgets and ﬁnancial reports submitted by grant recipients to ensure that federal funds are \nproperly expended and that matching funds are properly sourced, spent, and valued; and\n \nn Conducting operational review visits to interview clinic personnel, observe facilities, review procedures and \ninternal controls, corroborate report information, and evaluate operations.\nE.\t SITE ASSISTANCE VISITS\nThe LITC Program Ofﬁce or the LTA conducts a site assistance visit to each grant recipient every year. There are \nthree types of site assistance visits:\n \nn Orientation visit;\n \nn Operational review visit; and\n \nn LTA visit.\nOrientation Visits\nThe LITC Program Ofﬁce conducts an orientation visit to each grant recipient that did not receive a grant in the \npreceding year. The orientation visit will generally occur during the ﬁrst 120 days of the grant year. An orientation \nvisit provides an opportunity to familiarize a new grant recipient with LITC Program requirements and to measure \nthe progress of its startup activities. During the visit, the staff of the LITC Program Ofﬁce will discuss accounting \nprocedures and internal controls with the new grant recipient and perform a limited sampling of records and \nexpense documentation to ensure that the controls are in place and being used appropriately. The orientation \nvisit also allows the staff to assess the status of newly funded clinics and to identify potential areas where the grant \nrecipient may need to create systems or improve processes to meet the requirements of the LITC Program.\nDuring the orientation visit, discussions about the clinic’s ﬁnances will incorporate accounting and ﬁnancial \ncontrols as documented on the pre-visit assessment/site visit plan prepared by the Advocacy Analyst prior to the \nvisit. Speciﬁcally, the Program Ofﬁce reviews at least one receipt and invoice at random and other supporting \ndocumentation, including approvals and reimbursements for the LITC conference travel, if available. In addition, \nLITC Program Ofﬁce staff samples at random personnel expenses, if any, from the ﬁrst quarter of the current \ngrant year. As there will be no report for comparison, the primary purpose of this sampling provides a basis for \ndiscussing ﬁnancial recordkeeping and determine how well the clinic is following policies and procedures.\nOperational Review Visits\nThe purpose of an operational review visit is to evaluate a clinic’s overall operations and to provide technical \nassistance to help the grant recipient maintain compliance with the terms and conditions of the LITC grant. \nThe visit may include the review of documents, papers, or other records of the grant recipient. OMB regulations \nrequire that the IRS must have the right to access any documents, papers, or other records of a grant recipient \npertinent to the award to make audits and examinations. See 2 CFR § 200.337(a). The Treasury Department \nimplemented a regulation making it clear that “[t]he right of access under 2 CFR § 200.337 shall not extend to \nclient information held by attorneys or federally authorized tax practitioners under the Low Income Taxpayer \nClinic program.” See 2 CFR § 1000.337. When monitoring and evaluating clinic activities, the LITC Program \n", "85\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nLITC PROGRAM OFFICE RESPONSIBILITIES AND CONTACT\nVII. LITC PROGRAM OFFICE RESPONSIBILITIES AND CONTACT\nVI\nI\nII\nIII\nIV\nV\nOfﬁce will respect the clinic’s duty to protect conﬁdential information and will not interfere with the conﬁdential \nnature of the relationship between qualiﬁed representatives and their clients. Therefore, the LITC Program \nOfﬁce will not require LITCs to provide access to taxpayer-speciﬁc information for auditing or verifying that the \n90/250 requirement has been satisﬁed, or that the amounts in controversy generally do not exceed the amount \nspeciﬁed in IRC § 7463. In addition, the LITC Program Ofﬁce will not require an LITC to provide access to \ninformation a taxpayer provided to the LITC during a consultation that did not result in the taxpayer executing a \nrepresentation agreement. Prior to an operational review visit, however, the assigned Advocacy Analyst will require \nthe clinic to complete an LITC Site Assistance Visit – Case Eligibility Requirements Tracking Form to collect \ndata on eligibility decisions made by the clinic during the grant year but does not request any taxpayer identifying \ninformation such as taxpayer names or identiﬁcation numbers.\nIf the LITC Program Ofﬁce identiﬁes a concern with a clinic’s procedure for collecting ﬁnancial eligibility \nor amount in controversy information and making eligibility determinations, the LITC Program Ofﬁce staff \nmember conducting an operational review visit may decide to randomly sample the ﬁnancial eligibility or amount \nin controversy determinations made by the clinic staff. This will be done by asking the clinic to generate a list \nof cases accepted for representation by a unique identiﬁer for the timeframe that is under review. The unique \nidentiﬁer should not be the taxpayer’s name or taxpayer identiﬁcation number. Using a clinic staff member as \nan intermediary, the LITC Program Ofﬁce staff visiting will randomly select a few cases to review and will ask \nthe intermediary to pull the case ﬁle information. The LITC Program Ofﬁce staff will then ask the intermediary \nto answer questions about what is recorded for the applicant, including the household composition, household \nincome, and the amount in controversy.\nDuring an operational review visit, the grant recipient’s assigned Advocacy Analyst will interview clinic personnel, \nexamine intake procedures, review case management and reporting systems, and sample ﬁnancial records. An \noperational review visit may also include observation of clinic facilities and review of procedures and internal \ncontrols, personnel policies, training plans, privacy and conﬁdentiality policies, outreach plans and materials, \neducational curricula, fee policies, and client satisfaction instruments.\nBy supporting and monitoring the work of LITCs, the Program Ofﬁce staff builds a relationship with clinicians \nto create trust and encourage the LITCs to seek guidance and assistance from the Program Ofﬁce. Generally, the \nProgram Ofﬁce will visit each LITC at least once every three years. The Program Ofﬁce may visit at any time and \nmore often if an assessment of the clinic indicates that more close monitoring is necessary and best accomplished \nby additional visits.\nLocal Taxpayer Advocate Visits\nThe LTA assigned to a clinic must visit at least once a year. If the LTA participates in a visit with the Program \nOfﬁce, the LTA will be provided with time during the visit to discuss current issues, collaborations, or other \ntopics of mutual interest. In a year when the LTA does not accompany the LITC Program Ofﬁce on an \norientation visit or an operational review visit, the LTA must conduct an LTA visit. The purpose of the LTA \nvisit is to foster the relationship between the LTA’s ofﬁce and the clinic by providing an opportunity to share \nemerging case issues and ideas to collaborate on joint education and outreach activities.\n", "86\nLOW INCOME TAXPAYER CLINICS\nF.\t CONTACTING THE LITC PROGRAM OFFICE \nPotential applicants may direct questions concerning the LITC Program or\n the application process to the LITC Program Office. Organizations that have been awarded \nan LITC grant should contact their assigned Advocacy Analyst directly with \nquestions regarding reporting or program requirements\nHours of Operation\n8:00 a.m. - 4:30 p.m. ET Mon. - Fri.\nPhone\n202-317-4700\nE Fax\n877-477-3520\nEmail\[email protected]\nAddress\nInternal Revenue Service\nLITC Program Office\nAttention: TA: LITC, Room 1034\n1111 Constitution Ave., NW\nWashington, DC 20224\nFor questions relating to Special Appearance Authorizations for Student \nand Law Graduate Practice\nHours of Operation\n8:00 a.m. - 4:30 p.m. ET Mon. - Fri.\nPhone\n212-298-2052\nE Fax\n877-477-3520\nOTHER RESOURCES\nSystem for Award Management (SAM.gov)\nWebsite\nwww.sam.gov\nPhone Support\n866-606-8220\nSubmission of a Full Grant Application via Grants.gov\nWebsite\nwww.grants.gov\nPhone Support\n800-518-4726\nEmail Support\[email protected]\nSubmission of an NCC Request and Interim/Year-end Reports via GrantSolutions\nWebsite\nwww.GrantSolutions.gov\nEmail Support\[email protected]\n", "87\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nLITC PROGRAM OFFICE RESPONSIBILITIES AND CONTACT\nVII. LITC PROGRAM OFFICE RESPONSIBILITIES AND CONTACT\nVI\nI\nII\nIII\nIV\nV\nDepartment of Health and Human Services (HHS) Payment Management System (PMS)\nWebsite\nhttps://pms.psc.gov/\nPhone Support\n877-614-5533\nEmail Support\[email protected]\nCivil Rights Protection\nWebsite\nwww.irs.gov/about-irs/your-civil-rights-are-protected\n2 CFR Part 200 (OMB Guidance) and\n2 CFR Part 1000 (Treasury Department Adoption of OMB Guidance)\nWebsite\nwww.ecfr.gov\nThere are also FAQs about 2 CFR Part 200 available at:\n2 CFR-FrequentlyAskedQuestions_2021050321.pdf (cfo.gov)\nTaxpayer Advocate Service Website\nWebsite\nwww.taxpayeradvocate.irs.gov\nUnited States Tax Court\nWebsite\nwww.ustaxcourt.gov\nInformation and Updates\nLITC eligibility, Program \nReport, and locations\nhttps://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-\nclinics-litc/\nLITC Toolkit\nwww.litctoolkit.com\n(Access restricted to current LITC grant recipients)\nLITC Program Publications\nPublication 3319, LITC Grant Application Package and Guidelines\nPublication 4134, Low Income Taxpayer Clinic List\nPublication 5066, Low Income Taxpayer Clinic (LITC) Program Report\n", "88\nLOW INCOME TAXPAYER CLINICS\nVIII.\t\nAWARD MODIFICATION, SUSPENSION, \nTERMINATION, OR WITHDRAWAL\nThe LITC Program Ofﬁce’s duty to enforce grant recipient compliance as a condition of funding is vitally \nimportant. The LITC Program Ofﬁce may become aware of clinics’ non-compliance through reviews of \nclinic reports, site assistance visits, or other interactions with grant recipients. If the clinic fails to meet its \nobligations under the terms and conditions of the grant, the LITC Program Ofﬁce may reduce an award \namount, delay release of funds, or suspend or terminate a grant in whole or in part. Prior to taking such steps, \nthe IRS will determine whether imposing additional conditions upon the grant recipient is likely to remedy the \nnon-compliance. A grant award may also be terminated with the consent of the grant recipient, in which case the \ntwo parties must agree upon the termination conditions, including the effective date and, in the case of partial \ntermination, the portion to be terminated. Notwithstanding that a multiyear grant has been awarded under \nIRC § 7526(c)(3), the IRS may terminate a grant during the multiyear period.\nActions that may lead to a reduced award, delay in receiving grant funds, suspension, or termination include:\n \nn Failure to comply with federal tax and nontax obligations, or the applicant does not have an active SAM \nregistration or is suspended or debarred;\n \nn Failure to satisfy the 90/250 requirement of IRC § 7526(b)(1)(B)(i);\n \nn Failure to provide matching funds on a dollar-for-dollar basis for all LITC grant funds awarded;\n \nn A violation by the grant recipient of a material provision of IRC § 7526 or other applicable law or regulation \n(including the Uniform Guidance);\n \nn A violation by the grant recipient of a material provision of the Publication 3319, LITC Grant Application \nPackage and Guidelines (for example, failure to timely ﬁle complete and accurate reports);\n \nn Failure to maintain taxpayer information in a secure manner; and\n \nn Failure to provide accurate and competent representation to taxpayers, where competent representation \nrequires the legal knowledge, skill, thoroughness, and preparation reasonably necessary to provide effective \nassistance. See ABA Model Rule 1.1, Competence, and Model Rule 1.3, Diligence.\nNOTE: 2 CFR § 200.340 strengthens the ability of the LITC Program Office to terminate federal awards, to the \ngreatest extent authorized by law, when the federal award no longer effectuates the program goals.\nRemedies for Noncompliance\nIf a grant recipient violates the federal statutes, regulations, or the terms and conditions in the Notice Award, the \nLITC Program Ofﬁce may impose additional conditions, as described in 2 CFR § 200.208. If the LITC Program \nOfﬁce determines that noncompliance cannot be remedied by imposing additional conditions, the LITC Program \nOfﬁce may take one or more of the following actions, as appropriate in the circumstances:\n \nn Temporarily restrict access to grant funds pending correction of the noncompliance or more severe \nenforcement action;\n \nn Disallow all or part of certain cost items, including grant expenditures and matching funds, that support the \nactivity or action not in compliance and seek recovery of improperly spent funds (plus any interest);\n \nn Wholly or partly suspend or terminate the grant;\n", "89\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD SUSPENSION OR TERMINATION\nVIII. AWARD SUSPENSION OR TERMINATION\nVII\nVI\nI\nII\nIII\nIV\nV\n \nn Initiate suspension or debarment proceedings as authorized under 2 CFR Part 180;\n \nn Withhold a future award amount; or\n \nn Take other remedies that may be legally available.\nNotification of Grant Suspension or Termination\nSuspension or termination of a grant award will be handled in accordance with the Uniform Guidance. The LITC \nProgram Ofﬁce will notify the grant recipient in writing of any suspension or termination action, setting forth the \nreasons for such action and the effective date. The notiﬁcation will advise the grant recipient of its right to object \nto the suspension or termination action by providing information and documentation in writing to challenge the \nbasis for the action.\nChallenging a Suspension or Termination\nIf a grant recipient wishes to challenge the LITC Program Ofﬁce’s decision to suspend or terminate a grant, \nit must send a written request to the Director of the LITC Program for reconsideration of the suspension or \ntermination decision. The grant recipient may provide information and documentation for review during the \nreconsideration. The Director of the LITC Program will review the submission and make a recommendation to \nthe National Taxpayer Advocate, who has ﬁnal decision making authority, unless recused. In recusal situations, a \nﬁnal decision will be made by the Deputy National Taxpayer Advocate.\nIRC § 7526 does not require the IRS to provide grant recipients an opportunity for a hearing or an appeal. \nTherefore, the necessity for renegotiation, suspension, or termination of a grant agreement will be determined \nsolely by the IRS. The decision of the National Taxpayer Advocate (or the Deputy National Taxpayer Advocate in \nrecusal situations) when an LITC challenges the Program Ofﬁce’s decision is ﬁnal.\nResponsibilities Following Termination or Withdrawal\nIf the LITC Program Ofﬁce terminates a grant, the grant recipient must submit a ﬁnal Year-end Report to the \nLITC Program Ofﬁce within 90 days of the termination. Similarly, if clinic activity is terminated prior to the \nexpiration of the period of the grant agreement or if a grant recipient withdraws from the LITC Program, a ﬁnal \nYear-end report must be submitted within 90 days of ﬁnal clinic activity or withdrawal from the LITC Program.\nAll unused funds must be repaid to the IRS within 30 days of the date of withdrawal or the date of termination. \nThe federal government is generally obligated to charge interest on any amount not repaid promptly. See \n31 CFR § 901.9. Thus, for any funds the LITC Program Ofﬁce requests to be returned to the IRS, failure to \nrepay those funds on time may result in the grant recipient having to pay interest on those funds. \nEmployees and volunteers of the clinic who are lawyers must adhere to their responsibilities as attorneys, not just \nthe responsibilities within the parameters of the LITC Program. The ABA has model rules of professional conduct \nthat are applicable when a lawyer is terminating representation. ABA Model Rule 1.16 provides that upon \nterminating representation of a client, a lawyer must take reasonable steps to protect a client’s interests, which \nincludes giving notice to the client, allowing the client time to ﬁnd other representation, and returning papers and \nproperty to the client. The state bar may have a similar rule of professional responsibility that provides guidance \nfor terminating representation. Courts, such as the U.S. Tax Court, require the ﬁling of a motion for leave to \n", "90\nLOW INCOME TAXPAYER CLINICS\nwithdraw as counsel. See U.S. Tax Court Rule 24. In addition, if the clinic will no longer participate in the U.S. \nTax Court Clinical Program (including the Calendar Calls), the clinic must notify the Tax Court so it will cease \nreferring taxpayers to that clinic.\nUse of “LITC” After Discontinuation of Services\nOnce an organization is no longer a grant recipient, the clinic must not use “LITC” as part of its name. \nCircular 230 prohibits practitioners from providing misleading or deceptive statements or claims. See \n31 CFR § 10.30(a)(1). If the organization will continue to exist but will not be receiving grant funds, it may be \nmisleading for the organization to call itself an LITC. Further, use of the LITC logo or LITC designation may \nlead to civil/criminal penalties or imprisonment. See 31 U.S.C. § 333. In appropriate circumstances, the LITC \nProgram Ofﬁce may need to refer the matter to the IRS’s Ofﬁce of Professional Responsibility and/or the Treasury \nInspector General for Tax Administration.\nPaperwork Reduction Act Notice\nThis application package and guidance document is provided for awards under the Low Income Taxpayer Clinic \nGrant Program. The information is requested from the applicants to determine their eligibility for an LITC grant \nand evaluate their grant proposals. Information is also requested from all grant recipients for progress monitoring \npurposes. Applicants do not have to respond to this collection of information unless it displays a valid OMB \nnumber. Books or records relating to a form or its instructions must be retained as long as their content may \nbecome material in the administration of any Internal Revenue law. Five hours are included for reviewing this \npublication and the different sources cited therein, as well as the various assurances and certifications which \nare part of the application process. The time needed to complete and file these forms will vary depending on \nindividual circumstances. The estimated average times for the forms are:\nForm Number\nTime Burden\n13424\n20 minutes\n13424-A\n2 hours\n13424-B\n3 hours\n13424-C\n30 minutes\n13424-J\n1 hour, 30 minutes\n13424-K\n3 hours\n13424-L\n1 hour, 30 minutes\n13424-M\n5 hours\n13424-N\n1 hour, 30 minutes\n424\n\n425\n\nProject Abstract\n30 minutes\n", "91\nLOW INCOME TAXPAYER CLINICS\nI. LITC PROGRAM DESCRIPTION\nII\nIII\nIV\nV\nVI\nVII\nVIII\nAPPENDICES\nGLOSSARY \nINDEX\nAWARD SUSPENSION OR TERMINATION\nVIII. AWARD SUSPENSION OR TERMINATION\nVII\nVI\nI\nII\nIII\nIV\nV\nComments concerning the accuracy of these time estimates or suggestions for reducing the burden may be \nsent to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224 or at Comment on Tax Forms and Publications \| Internal Revenue Service (irs.gov). Do \nnot send grant application forms to this address. Full Grant Applications must be submitted through Grants.gov \nand NCC Requests must be submitted through GrantSolutions. General comments about the application package \nshould be sent to the Internal Revenue Service, Taxpayer Advocate Service, LITC Program Office, TA:LITC, 1111 \nConstitution Ave., NW, Washington, DC 20224. \nCatalog of Federal Domestic Assistance Number: 21.008, OMB Approval No.1545-1648.\n* These forms have individual OMB approval numbers and established time burdens, Standard Form 424, \nApplication for Federal Assistance (OMB No. 4040-0004) and Standard Form 425, Federal Financial Report \n(OMB No. 4040-0014).\n", "92\nLOW INCOME TAXPAYER CLINICS\nThis page intentionally left blank.\n", "93\nLOW INCOME TAXPAYER CLINICS\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nFULL GRANT APPLICATION FORMS \nAND NON-COMPETING CONTINUATION \nREQUEST FORMS \nAPPENDIX A\n", "94\nLOW INCOME TAXPAYER CLINICS\nGRANT APPLICATION FORMS1\nTo be considered for 2025 LITC Program grant funding, all LITC Full Grant Applications and Non-Competing \nContinuation (NCC) Requests must be submitted by 11:59 p.m. (Eastern Time) on June 12, 2024. The Funding \nOpportunity Number for the 2025 LITC grant is TREAS-GRANTS-042025-001.\nThe forms contained in this publication are provided for reference purposes only. All grant applications must be \nsubmitted electronically. Full Grant Applications must be submitted via Grants.gov and NCC Requests must be \nsubmitted via GrantSolutions.\nAny forms submitted with a Full Grant Application or NCC Request may be released under the Freedom of \nInformation Act (FOIA). In response to a FOIA request, the LITC Program Ofﬁce will release these forms after \nappropriate redactions to ensure conﬁdentiality of taxpayer information.\nIf you have questions about the LITC Program or grant application process, please contact the LITC Program \nOfﬁce at 202-317-4700 or by email at LITCProgramOfﬁ[email protected].\nFull Grant Application Forms\nA complete LITC Full Grant Application consists of the following items, submitted through Grants.gov and \nprepared in accordance with the instructions:\n \nq Standard Form 424, Application for Federal Assistance\n \nn NOTE: Be sure to submit required attachment for item 14 (areas affected by project - counties covered) \nand other attachments as may be needed.\n \nq IRS Form 13424, Low Income Taxpayer Clinic (LITC) Application Information\n \nq IRS Form 13424-J, Detailed Budget Worksheet and Narrative Explanations\n \nq IRS Form 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative\n \nq Attachments Form, which is part of the downloadable PDF from Grants.gov and must be used to submit \nthe following items:\n \nn A list of the counties covered, see Form 424, item 14 \n \nn Tax exempt determination letter, if applicable\n \nn Proof of academic accreditation, if applicable\n \nn Most recent audited ﬁnancial statement (if the applicant expends $1,000,000 or more in federal funds \nduring the applicant’s ﬁscal year, this must be a single audit or program-speciﬁc audit as required by \n2 CFR § 200.501). If the applicant’s most recent audited ﬁnancial statement is available on the Federal \nAudit Clearinghouse (FAC) found at https://harvester.census.gov/facweb/, in lieu of attaching the audit, \ncheck the “yes” box located on Form 13424-M in response to question II.4.ii. See Section IV.E.iv, OMB \nAudit Requirement.\n \nn An applicant that does not have audited ﬁnancial statements must submit unaudited statements \nfor its most recent ﬁscal year and include a statement as to why audited ﬁnancial statements are not \navailable on Form 13424-M in response to question II,4,iv.\n1\t\nWhere form instructions differ from guidance found in this publication, please follow the Publication 3319 guidance.\n", "95\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\n \nn Documentation (e.g., articles of incorporation or an IRS Form 2848, Power of Attorney and \nDeclaration of Representative) showing the designated Tax Compliance Officer (TCO) on Form 13424 \nis properly authorized to receive federal tax information\n \nn Indirect cost rate agreement, if applicable\nNon-Competing Continuation Request Forms\nA complete NCC Request consists of the following items, submitted through GrantSolutions and prepared in \naccordance with the instructions:\n \nq Standard Form 424, Application for Federal Assistance\n \nn NOTE: Be sure to submit required attachment for item 14 (areas affected by project - counties covered) \nand other attachments as may be needed.\n \nq IRS Form 13424, Low Income Taxpayer Clinic (LITC) Application Information\n \nq IRS Form 13424-J, Detailed Budget Worksheet and Narrative Explanations\n \nq Project Abstract, which includes the following information:\n \nn Numerical goals\n \nn Changes to the program plan\n \nn Civil Rights Review responses\n \nn Statement about availability of the audit on the Federal Audit Clearinghouse (FAC), if necessary\n \nq Attachments\n \nn Most recent audited ﬁnancial statement (if the applicant expends $1,000,000 or more in federal funds \nduring the applicant’s ﬁscal year, this must be a single audit or program-speciﬁc audit as required by \n2 CFR § 200.501). If the applicant’s most recent audited ﬁnancial statement is available from the FAC \nfound at https://harvester.census.gov/facweb/, in lieu of attaching it, include a statement about its \navailability from the FAC on the Project Abstract. See Section IV.E.iv, OMB Audit Requirement.\n \nn For an applicant that does not have audited ﬁnancial statements, an unaudited statement for its \nmost recent ﬁscal year and a statement on the Project Abstract as to why an audited ﬁnancial \nstatement is not available\n \nn Documentation (e.g., articles of incorporation or an IRS Form 2848, Power of Attorney and \nDeclaration of Representative) indicating that the designated TCO on Form 13424 is properly \nauthorized to receive federal tax information\n \nn Indirect cost rate agreement, if applicable\nNOTE: Several years ago, GrantSolutions made changes to enhance the grant recipient user experience. NCC \nRequest forms can now be completed in the new experience.\n", "96\nLOW INCOME TAXPAYER CLINICS\nINSTRUCTIONS FOR STANDARD FORM 424, APPLICATION FOR \nFEDERAL ASSISTANCE\nThis is a standard form required to be submitted with all Full Grant Applications and NCC Requests. This form is \nused to report information about the applicant, including the amount and period of the grant requested, and the \ncounties and congressional districts where the applicant will provide assistance.\nSigning Standard Form 424, Application for Federal Assistance, certiﬁes that the applicant:\n \nq Has provided true, complete, and accurate information;\n \nq Has provided the required assurances, found in Publication 3319, Section VI.D, National Policy \nRequirements and Administrative Requirements; and\n \nq Upon acceptance of an award, agrees to comply with the terms of Publication 3319, Grant Application \nPackage and Guidelines, and any additional terms contained in the Notice of Award issued by the LITC \nProgram Ofﬁce.\nOMB requires Standard Form 424, Application for Federal Assistance, to be used by all federal grant programs. \nSome information collected on this form is not required to apply for an LITC grant; however, to ensure successful \nprocessing of this form, a response must be entered for each ﬁeld. The instructions in this appendix indicate the \nﬁelds in which to enter a response of N/A.\nAll organizations submitting a Full Grant Application or NCC Request must complete this form.\n", "97\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nItem\nField Name\nInformation\nExpiration Date: 11/30/2025\nOMB Number: 4040-0004\n1.\nType of Submission:\n(Required) Select the box labeled Application.\n2.\nType of Application:\n(Required) If not pre-selected for you, select the type of application: \n•\t New – A Full Grant Application that is being submitted for a single year grant or an \napplication that is being submitted for the first year of a multi year grant.\n•\t Continuation – An NCC Request that is being submitted for the second or third year of a \nmulti year grant that was awarded in 2023 or 2024.\n•\t Revision – Do not select this box when applying for a grant.\n3.\nDate Received:\nEnter N/A into this field.\n4.\nApplicant Identifier:\nEnter N/A into this field.\n5(a).\nFederal Entity Identifier:\nEnter N/A into this field.\n5(b).\nFederal Award Identifier:\nEnter N/A into this field.\n6.\nDate Received by State:\nEnter N/A into this field.\n7.\nState Application Identifier:\nEnter N/A into this field.\n8.\nApplicant Information:\nEnter the following in accordance with the instructions:\n8(a).\nLegal Name:\n(Required) Enter the name of the organization applying for the grant. The name of the \napplicant must match exactly the name used to register with the System for Award \nManagement (SAM). If a grant is awarded, the award will be payable to the name listed in this \nsection. Do not use an acronym unless it is the legal name. Information on registering with \nSAM is available in Section IV.C.i, System for Award Management.\n8(b).\nEmployer/Taxpayer Number \n(EIN/TIN):\n(Required) Enter the employer or taxpayer identification number (EIN or TIN) as assigned by \nthe IRS. Do not enter a Social Security number. This number will be used to verify that the \napplicant is not suspended or debarred from receiving a federal award and is compliant with \nfederal tax and nontax obligations. The EIN should be in the format of xx-xxxxxxx. It must \nmatch the EIN in the SAM.gov system.\nSpecific Instructions\nInstructions for completing each question for a Full Grant Application or an NCC Request are incorporated into \nthe sample Standard Form 424 below. Some entries may be pre-populated as indicated.\nUEI:\n", "98\nLOW INCOME TAXPAYER CLINICS\nItem\nField Name\nInformation\n8(c).\nOrganizational UEI:\n(Required) Enter the organizational Unique Entity Identifier (UEI) received from GSA via the \nSAM.gov system. \n8(d).\nAddress:\n(Required) \nEnter the same address of the applicant organization that is in the SAM.gov system.\nPlease provide a complete response, including: Street 1 (Required); City (Required); County/\nParish; State (Required if country is U.S.); Province; Country (Required); \n9-digit Zip/Postal Code (Required).\n8(e).\nOrganizational Unit:\nEnter N/A into this field.\n8(f).\nName and contact information \nof person to be contacted \non matters involving this \napplication:\n(Required)\nEnter the First Name and Last Name (Required); Prefix; Middle Name; Suffix; Title; Add \nOrganizational Affiliation (N/A); Telephone Number (Required); Fax Number; and Email \n(Required). Please provide the best possible contact information for LITC Program Office \nstaff to be able to reach the appropriate individual to resolve issues with the application. \n", "99\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nItem\nField Name\nInformation\n9.\nType of Applicant: \n(Required) Select up to three applicant type(s). \nA.\t State Government\nB.\t County Government\nC.\t City or Township Government\nD.\t Special District Government\nE.\t Regional Organization\nF.\t U.S. Territory or Possession\nG.\t Independent School District\nH.\t Public/State Controlled Institution of Higher Education\nI.\t Indian/Native American Tribal Government (Federally Recognized)\nJ.\t Indian/Native American Tribal Government (Other than Federally Recognized)\nK.\t Indian/Native American Tribally Designated Organization\nL.\t Public/Indian Housing\nM.\tNonprofit with 501(c) status\nN.\t Nonprofit without 501(c) status\nO.\t Private Institution of Higher Education\nP. \tIndividual\nQ.\t For-Profit Organization (Other than Small Business)\nR. \tSmall Business\nS. \tHispanic-serving Institution\nT. \tHistorically Black Colleges and Universities (HBCUs)\nU. \tTribally Controlled Colleges and Universities (TCCUs)\nV. \tAlaska Native and Native Hawaiian Serving Institutions\nW. \tNon-U.S. Entity\nX. \tOther (specify)\n10.\nName of Federal Agency:\n(Required) Enter Internal Revenue Service.\n11.\nCatalog of Federal Domestic \nAssistance Number/Title:\nEnter 21.008 as the Catalog of Federal Domestic Assistance Number and\nLow Income Taxpayer Clinic as the title.\n12.\nFunding Opportunity Number/\nTitle:\nBoth fields will prepopulate with the necessary information and cannot be edited. The \ninformation will be TREAS-GRANTS-042025-001 for the Funding Opportunity Number and \nLow Income Taxpayer Clinic as the title.\n", "100\nLOW INCOME TAXPAYER CLINICS\nItem\nField Name\nInformation\n13.\nCompetition Identification \nNumber/Title:\nThis field will prepopulate with the necessary information and cannot be edited. The \ninformation will be TREAS-GRANTS-042025-001 as the Competition Identification Number.\n14.\nAreas Affected By Project:\n(Required) \nAdd an attachment listing the areas affected, which must be reported at the county level. \nIf the applicant defines service area by city or region (e.g., northwest region of the state), \nlist all counties by name within the geographical bounds of the region. If the clinic serves \nthe entire state, list the state and note “All Counties.” If coverage includes multiple states, \nlist each state separately and “All Counties” or if not serving an entire state, list all counties \nserved by name within the state. \n15.\nDescriptive Title of Applicant’s \nProject:\n(Required) \nEnter the following:\nThe Clinic will work to meet the goal of delivering a three-prong program to represent, \neducate and advocate for low-income taxpayers and for taxpayers for whom English is a \nsecond language.\n16.\nCongressional Districts Of \nApplicant and Program/Project:\n(Required) \n16(a). Enter the applicant’s congressional district where the sponsoring organization is \nlocated. \n16(b). Enter all district(s) affected by the program or project. Enter in the format:\ntwo character state abbreviation-two character district number (e.g., CA-05 for California’s \n5th district, NC-10 for North Carolina’s 10th district). If all congressional districts in a state \nare affected, enter all for the district number, (e.g., MD-all for all congressional districts in \nMaryland). \n17.\nProposed Project Start Date and \nEnd Date:\n(Required) \n17(a). Enter 1/1/2025 (this will be different for the NCC requests) as the proposed Start Date.\n17(b). The proposed End Date should be entered as 12/31/2025 or the end of the multi year \ngrant period, if later (i.e., 12/31/2026 or 12/31/2027, as applicable).\n", "101\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nItem\nField Name\nInformation\n18.\nEstimated Funding:\n(Required) \n18(a). Enter the amount of federal grant funds requested for 2025, regardless of whether the \napplicant is applying for a single year or multi year grant. As no more than $200,000 can be \nawarded, the amount should not exceed $200,000. \n18(b)–(e). Enter the amount of all matching funds by source. \n18(f). Enter any income the organization expects to generate from the program.\nNote: The total from lines (b)-(f) must equal or exceed the amount entered on line 18(a) to \nshow that applicant can provide a dollar-for-dollar match.\n18(g). Enter the sum of the amounts in 18(a) through 18(f). The amounts contained here \nshould also match the figures on Form 13424J, Detailed Budget Worksheet and Narrative \nExplanations.\n19.\nIs Application Subject to Review \nby State Under Executive Order \n12372 Process?\n(Required) \nSelect “c. Program is not covered by E.O. 12372.”\n20.\nIs the Applicant Delinquent on \nany Federal Debt?\n(Required) \nSelect the appropriate box. This question applies to the applicant organization, not the \nperson who signs as the authorized representative. Categories of federal debt include, \nbut are not limited to: delinquent audit disallowances, loans, and taxes. If yes, include an \nexplanation in an attachment.\n", "102\nLOW INCOME TAXPAYER CLINICS\nItem\nField Name\nInformation\n21.\nAssurances and Certifications \nand Authorized Representative:\nCheck the box marked “I agree” after reviewing the Assurances and Certifications in \nPublication 3319.\nTo be signed and dated by the authorized representative of the applicant organization. \nEnter the first and last name (Required), prefix, middle name; and suffix. Enter title, \ntelephone number and, email (All required), and fax number. A copy of the governing body’s \nauthorization for you to sign this application as the official representative must be on file in \nthe applicant’s office. \nNote: Signing this form (Standard Form 424) certifies that the applicant will comply with \nthe Assurances and Certifications listed in Publication 3319, Section, VI.D, National Policy \nRequirements and Administrative Requirements. Please carefully read the Assurances \nand Certifications before signing this form. When the application package is submitted the \nStandard Form 424 will be electronically signed.\n", "103\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nINSTRUCTIONS FOR FORM 13424, LOW INCOME TAXPAYER CLINIC \n(LITC) APPLICATION INFORMATION\nThis form is used to report basic information about the applicant, including the amount and period of the grant \nrequested, contact information for the applicant’s sponsoring organization, the name and location of the clinic \nwhere services are provided, and key clinic staff members. The Program Ofﬁce uses the information reported on \nthis form to correspond with clinics and to publicize the location of clinics to taxpayers in IRS publications and \nonline. Please follow the instructions carefully and report all information completely and accurately. A complete \nresponse means an entry must be provided for each ﬁeld.\nAll organizations submitting a Full Grant Application and NCC Request must complete this form. See \nPublication 3319, Section IV, Application and Submission Process.\nSpecific Instructions\nGrant Period Request\nCheck the appropriate box to indicate whether a single year or multiyear grant is requested. Under IRC § 7526, \nthe LITC Program Ofﬁce is authorized to issue grants for a period of up to three years. Generally, applicants that \nhave never been awarded an LITC grant are not eligible for a multiyear grant and may only request a single year \ngrant.\nEnter the total amount, rounded to whole dollars, of funding requested for the grant year. The maximum funding \nthat may be awarded is $200,000.\nNOTE: President Biden’s 2025 budget request includes a $200,000 per award funding cap, so the LITC Program \nOffice is allowing applicants to request up to $200,000 for 2025. If Congress does not enact the increased funding \ncap, the Program Office will adjust each award accordingly to reflect any limitations in effect at that time.\nApplicant Information\nEnter the contact information for the organization applying for the grant. The name of the applicant must match \nexactly the name used to register on SAM.gov. If a grant is awarded, the award will be payable to the organization \nlisted in this section.\nFor Applicant’s Mailing Address, please provide a complete response, including zip plus-four code. Phone \nnumbers should be formatted as 123-456-7890 x.111.\nClinic Information\nThis section is used to report information about the clinic where services are provided to taxpayers. If a grant is \nawarded, the information entered in this section will be used exactly as entered to prepare IRS Publication 4134, \nLow Income Taxpayer Clinic List. Publication 4134 is the primary tool for many low-income and ESL taxpayers \nto locate LITC services. Thus, the clinic name as provided should be the name used in materials publicizing \nthe LITC’s services to taxpayers and the public.\nPlease provide a complete response, including zip plus-four code, for the Clinic Street Address, and Clinic Mailing \nAddress. Do not write “same.” Phone numbers should be formatted as 123-456-7890 x.111. When providing \nthe clinic’s website address, please provide the direct link to the LITC page if one is available. If no website exists, \nwrite “none.”\n", "104\nLOW INCOME TAXPAYER CLINICS\nPlease individually list all languages in addition to English in which services can be provided on site. If the clinic \nuses a telephone or internet based translation service, state “other languages through interpreter services.”\nAll applicants must identify a Clinic Director, Qualiﬁed Tax Expert (QTE), and Qualiﬁed Business Administrator \n(QBA) responsible for clinic operations and management of funds. For more information on these positions, see \nPublication 3319, Section VI.C.i, Standards for Operating a Low Income Taxpayer Clinic. For the Clinic Director \nand QTE, list any applicable licenses and certiﬁcations.\nNOTE: During the application amendment process which takes place after grant recipients are selected, all clinics \nwill be required to provide a statement certifying that the CD, QTE, and all qualified representatives working \nwith the clinic are not under suspension or disbarment from practice before the IRS and are in good standing with \nall relevant professional state licensing authorities and federal courts. The Office of Professional Responsibility’s \ndisciplinary look-up contains searchable information regarding censures of practitioners for Circular 230 \nmisconduct and suspensions and disbarments of individuals from practice before the IRS. See Search for \nDisciplined Tax Professionals \| Internal Revenue Service (irs.gov).\nTax Compliance Officer\nAll applicants must identify a TCO. See Publication 3319, Section III.C.iii, Compliance with Federal Tax \nand Nontax Requirements and Glossary for a discussion of who may be designated to fill this role. The TCO \nis the individual responsible for handling the organization’s federal tax matters. Applicants must also provide \ndocumentation (e.g., articles of incorporation or a Form 2848, Power of Attorney and Declaration of \nRepresentative, signed by the appropriate official) that shows how the individual on Form 13424 is properly \nauthorized to receive tax information to prevent the IRS from making an unauthorized disclosure. When \nproviding articles of incorporation, ensure it is the most recent version. When providing Form 2848, be sure of \nthe following:\n \nn all required fields are completed;\n \nn in section 3, the type(s) of tax are listed; (e.g., 940, 941, 1120, 1065, 990);\n \nn in section 3, both current and past tax years are listed (e.g., 2024, 2023, 2022, 2021, 2020);\n \nn in section 7, the form is signed by an officer of the corporation who is authorized under the articles of \nincorporation to designate an individual to receive federal tax information for the entity; and\n \nn in Part II, the form is signed by the person being authorized to receive the tax information.\nComplying with federal tax obligations is a requirement to receive an LITC grant, so it is imperative that the \ndesignated individual be knowledgeable and prepared to promptly address any federal tax issues of the applicant \nor the sponsoring organization.\nAn applicant must be in full compliance with its federal tax responsibilities (filing and payment) when applying \nfor an LITC grant and throughout the grant year.\n", "105\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nCatalog Number 36126D\nwww.irs.gov\nForm 13424 (Rev. 4-2018)\nForm 13424\n(April 2018)\nDepartment of the Treasury - Internal Revenue Service\nLow Income Taxpayer Clinic (LITC)\nApplication Information\nOMB Number \n1545-1648\nGrant Period Request (Check one)\nNew application\nNon-Competitive continuation\nSingle year\nMulti-year\nSecond year\nThird year\nGrant amount requested (maximum $100,000)\nApplicant Information\nLegal name of sponsoring organization\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTitle\nPhone number\nFAX number\nEmail address\nApplicant's Mailing Address\nStreet\nStreet address line 2\nCity\nState\nZIP + 4 code\nClinic Information\nName of clinic\nPublic telephone number\nToll-Free telephone number (if applicable)\nFAX number\nWebsite address (if applicable)\nLanguages served in addition to English\nClinic Street Address\nStreet\nCity\nState\nZIP + 4 code\n Clinic Mailing Address\nStreet\nCity\nState\nZIP + 4 code\nClinic Director Information\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTelephone number\n Email address\nLicenses/Certifications (Check all that apply)\nAttorney\nCPA\nEnrolled Agent\nOther\nForm 13424\n", "106\nLOW INCOME TAXPAYER CLINICS\nPage 2\nCatalog Number 36126D\nwww.irs.gov\nForm 13424 (Rev. 4-2018)\nQualified Tax Expert (QTE)\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTelephone number\nEmail address\nLicenses/Certifications (Check all that apply)\nAttorney\nCPA\nEnrolled Agent\nOther\nQualified Business Administrator (QBA)\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTelephone number\nEmail address\nTax Compliance Officer\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTitle\nTelephone number\nEmail address\nInstructions for Form 13424, Low Income Taxpayer Clinic (LITC) Application Information\nPurpose\nThis form is used to report basic information about the applicant, including the amount and period of the grant requested, contact \ninformation for the applicant’s sponsoring organization, the name and location of the clinic where services are provided, and key clinic \nstaff members. The Program Office uses the information reported on this form to correspond with clinics and to publicize the location of \nservice providers to taxpayers in IRS publications and online. Please follow the instructions carefully and report all information \ncompletely and accurately. A complete response means an entry must be provided for each field. \nWho Must Complete This Form \nAll organizations submitting a Full Grant Application or a Non-Competitive Continuation (NCC) Request must complete this form. See \nPublication 3319, Section IV, Application and Submission Process.\nAny forms submitted with a Full Grant Application or NCC Request may be released under the Freedom of Information Act (FOIA). In \nresponse to a FOIA request, the LITC Program Office will release these forms after appropriate redactions to ensure confidentiality of \ntaxpayer information. \nSpecific Instructions \nGrant Period Request \nCheck the appropriate box to indicate whether a single or multi-year grant is requested. Under IRC § 7526, the LITC Program Office is \nauthorized to issue grants for a period of up to three years. Applicants that have never been awarded an LITC grant are not eligible for \na multi year grant and may only request a single year grant. \nCurrent grantees requesting a NCC Request must check the box indicating whether the request is for the second or third year of a \nmulti year grant. \nEnter the total amount, rounded to whole dollars, of funding requested for the grant year. The maximum funding that may be awarded \nfor any grant year is $100,000. \nApplicant Information\nEnter the contact information for the organization applying for the grant. The name of the applicant must match exactly the name used \nto register with the System for Award Management (SAM). If a grant is awarded, the award will be payable to the organization listed in \nthis section.\nFor Applicant’s Mailing Address, please provide a complete response, including zip plus-four code. Phone numbers should be \nformatted as 123-456-7890 x.111. \nClinic Information \nThis section is used to report information about the clinic where services are provided to taxpayers. If a grant is awarded, the \ninformation entered in this section will be used exactly as entered to prepare IRS Publication 4134, Low Income Taxpayer Clinic List.\nPublication 4134 is the primary tool for many low income and ESL taxpayers to locate LITC services. Thus, the clinic name entered \nshould be the name used in materials publicizing the LITC’s services to taxpayers and the public.\n", "107\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nPage 3\nCatalog Number 36126D\nwww.irs.gov\nForm 13424 (Rev. 4-2018)\nInstructions for Form 13424, Low Income Taxpayer Clinic (LITC) Application Information (cont'd)\nPlease provide a complete response, including zip plus-four code, for the Clinic Street Address, and Clinic Mailing Address. Do not write \n“same.” Phone numbers should be formatted as 123-456-7890 x.111.\nWhen providing the clinic’s website address, please provide the direct link to the LITC page if one is available. If no website exists, write \n“none.”\nPlease individually list all languages in addition to English in which services can be provided on site. If the clinic uses a telephone or \ninternet based translation service, state “other languages through interpreter services.” \nAll applicants must identify a Clinic Director, Qualified Expert (QTE), and Qualified Business Administrator (QBA) responsible for clinic \noperations and management of funds. For more information on these positions, see Publication 3319, Section VI.C.i, Standards for \nOperating an LITC. For the clinic director and QTE, list any applicable licenses and certifications.\nNOTE: During the application amendment process, all clinics will be required to provide a statement certifying that the CD, QTE, and all \nqualified representatives working with the clinic are not under suspension or disbarment from practice before the IRS and are in good \nstanding with all relevant professional state licensing authorities and federal courts.\nTax Compliance Officer\nAll applicants must identify a Tax Compliance Officer. See Section III.C.iii, Compliance with Federal Tax and Nontax Requirements and \nGlossary for a discussion of who may be designated.\nAn applicant must be in full compliance with its federal tax responsibilities when applying for an LITC grant and throughout the grant \nyear.\n", "108\nLOW INCOME TAXPAYER CLINICS\nINSTRUCTIONS FOR FORM 13424-J, DETAILED BUDGET WORKSHEET \nAND NARRATIVE EXPLANATIONS\nThis form must be submitted with all Full Grant Applications and NCC Requests for an LITC grant. This form \nis used to provide a detailed explanation for each spending category in the proposed budget for the LITC grant, \nincluding how federal grant funds and matching funds will be spent during the grant period. All budgeted \namounts must be reasonable, necessary, and allocable to this grant. In preparing the budget, adhere to existing \nguidelines in 2 CFR Part 200, 2 CFR Part 1000, and Publication 3319, which explain how budgeted amounts \nshould be reported. See Publication 3319, 2 CFR § 200.306, and 2 CFR § 1000.306 for guidance on matching \nfunds.\nNOTE:\n \nn Each budget item does not require a dollar-for-dollar match, but the total matching funds must equal or \nexceed the total federal funds requested. For more information on meeting the matching funds requirement, \nSee Publication 3319, Section IV.E.iii, Meeting the Matching Funds Requirement.\n \nn Federal funds are those funds the applicant is seeking from the IRS in support of the LITC Program.\n \nn Non-federal funds are funds from other sources that the applicant has or will have available to spend on the \nLITC Program. These are considered matching funds.\n \nn 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal \nAwards (Uniform Guidance) provides guidance about allowable and unallowable expenses. Also, see \nPublication 3319, Section IV.E.iii, Meeting the Matching Funds Requirement, for a list of common allowable \nand unallowable expenses.\n \nn Please round ﬁgures to whole dollars.\n \nn Budgets should only include funding requested for grant year 2025, even if an applicant is applying for a \nmultiyear grant.\nAll organizations submitting a Full Grant Application or NCC Request must complete this form. Failure to \nprovide this information will result in non-consideration of the Full Grant Application or NCC Request.\nEach lettered section of the Budget Narrative corresponds to an expense category in the Detailed Budget \nWorksheet. The information provided in the narrative should be sufﬁciently detailed so that a reviewer can arrive \nat the same amounts listed on the Budget by expense and by category (federal or match).\nA. Personnel\nReport salaries and wages that will be paid to LITC staff. Do not include fringe beneﬁts in this category (fringe \nbeneﬁts should be accounted for in category B). In the explanation, list each staff member’s name or if they are \n“to be hired,” position, rate of pay and time to be devoted to clinic activities (hourly wage and number of hours \nof service, or annual salary and percentage of annual salary). State the portion of each staff member’s budgeted \nsalary or wages to be paid from federal and matching funds, as well as the source of the matching funds. Volunteer \nin-kind services should not be included under the Personnel category. They should be included under category H, \nOther Expenses.\n1.\t Calculate the Full Time Equivalent for each clinic employee.\nDetermine each clinic staff member’s full-time equivalent (FTE). The FTE number is arrived at by \ndividing the number of hours the employee will devote to LITC activities during the year by the total \n", "109\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nhours that will be worked by a full-time employee in a year. For many organizations, an employee is \nconsidered full-time if he or she works 40 hours a week (for other programs it might be a different \nnumber). For this example, we will assume full-time is 40 hours per week. In one year, a full-time \nemployee would work 40 hours multiplied by 52 weeks for a total of 2,080 hours. If the employee will \ndevote 2,080 hours to the LITC, his or her FTE will be 1.0 (2,080 LITC hours/2,080 total hours). \nIf the employee will work 1,560 hours on LITC activities, then the FTE will be .75 (1,560 LITC \nhours/2,080 total hours).\nAnnual leave, sick leave, compensatory time off, and other approved leave categories are considered \n“hours worked” for purposes of deﬁning full-time equivalent employment that is reported.\n2.\t Calculate the personnel expense for each staff member.\nFor full-time salaried employees, multiply the total salary by the FTE, as calculated above, to arrive at \nthe LITC share of the personnel expense.\nFor salaried part-time staff, calculate the percentage of the staff ’s time to be devoted to the LITC \n(LITC hours/total hours) and then multiply that percentage by the employee’s total salary.\nFor hourly employees, multiply the LITC hours to be worked by the hourly rate.\n3.\t Determine and list out the dollar amount attributable to federal and match.\nThe FTE percentage represents the maximum portion of the employee’s wages that can be allocated to \nthe LITC grant, using grant funds (federal funds), matching funds, or a combination of both.\n4.\t List sources of match.\nB. Fringe Benefits\nReport fringe beneﬁts that will be paid on behalf of LITC staff whose wages and salaries are reported in \ncategory A, Personnel. Include in the explanation:\n \nn The fringe beneﬁts rate(s), including the formula (methodology) for calculating fringe beneﬁts for each \nposition listed in category A;\n \nn The items that are included in fringe beneﬁts;\n \nn The dollar amount attributable to federal and match; and\n \nn Source of matching funds.\nC. Travel\nThis expense category is used to report budgeted travel costs, including costs associated with attendance at the \nAnnual LITC Grantee Conference and other travel expenses directly related to conducting LITC business or \nactivities. In the explanation, identify:\n \nn The travel costs to be incurred;\n \nn Whether the costs will be paid with federal or matching funds; and\n \nn The source of the matching funds.\nIf using a mileage rate, show the computation.\n", "110\nLOW INCOME TAXPAYER CLINICS\nD. Equipment\nThis expense category is used to report the budgeted cost of equipment purchases that equal or exceed $10,000 \nthat will be used in operating an LITC program. See 2 CFR § 200.1. Equipment costing less is included in \ncategory E, Supplies. Report leased equipment under category F, Contractual, and equipment maintenance expense \nunder category H, Other Expenses.\nDonated equipment may be included in the matching funds column and must be valued at the fair market value \nof the property at the time of the donation. In the explanation, identify:\n \nn The equipment that will be purchased or donated;\n \nn Whether the associated costs will be paid using federal or matching funds; and\n \nn The source of the matching funds.\nIf there will be third-party in-kind contributions of equipment, identify:\n \nn The equipment;\n \nn The donor; and\n \nn How the valuation was determined.\nE. Supplies\nThis expense category is used to report the cost of supplies and equipment costing less than $10,000 that will be \nused in operating the LITC. Donated supplies may be included in the matching funds column and are valued at \nthe fair market value of the property at the time of the donation. In the explanation, identify:\n \nn The supplies to be used;\n \nn Whether the associated costs will be paid using federal or matching funds; and\n \nn The source of the matching funds.\nIf there are third-party in-kind contributions of supplies, identify:\n \nn The supplies;\n \nn The donor; and\n \nn How the valuation was determined.\nF. Contractual\nThis expense category is used to report the budgeted cost of rent, utilities, and other contracted items or services \nthat will be used in operating an LITC program. Donated space may be included as matching funds and the value \nassigned may not exceed the fair market rental value of comparable space. The explanation should identify:\n \nn The nature of the expense;\n \nn Whether the associated costs will be paid using federal or matching funds; and\n \nn The source of the matching funds.\nIf a contracted item or service pertains to other programs in addition to LITC activities, only the portion \ndirectly attributable to LITC activities may be allocated to the LITC program. The narrative must explain the \nmethodology used to apportion costs between the LITC activities and other programs.\n", "111\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nNecessary and reasonable expenses that support LITC activities as well as functions of the organization should \nbe allocated and charged as a direct cost of award funds if it is practical to separate the portion of the expense \nallocable to LITC activities. The determination of whether it is practical or reasonable to allocate expenses directly \nin proportion to use depends on several factors, including the size of the organization running the LITC, size and \nnumber of other functions the organization operates, and the amount of the expense.\nG. Construction\nThis category is not applicable to this grant. No expenses are allowed.\nH. Other Expenses\nThis expense category is used to report all other direct costs that will be incurred in operating the LITC program \nthat are not properly included in categories A through G. The value of volunteer in-kind services is included in \nthis category as matching funds. The explanation should identify:\n \nn The type of expense;\n \nn Whether the cost will be paid using federal or matching funds; and\n \nn The source of the matching funds.\nThe explanation must also disclose the rate or rates that will be used to value volunteer in-kind services and the \nnumber of volunteer hours that will be provided, categorized by the type of service or volunteer, as appropriate. \nSee Publication 3319, Section IV.E.iii, Meeting the Matching Funds Requirement, Determining the Value of Volunteer \nServices.\nI. Total Direct Charges\nThe total of the direct charges is the sum of lines A–H for each column. \nJ. Indirect Charges\nReport indirect costs not directly related to the LITC program but incurred as part of the general overhead and \nadministration of the sponsoring organization. Necessary and reasonable expenses that support LITC activities \nas well as functions of the organization should be allocated and charged as a direct cost of award funds if it is \npractical to separate the portion of the expense allocable to LITC activities. The determination of whether it is \npractical or reasonable to allocate expenses directly in proportion to use depends on several factors, including the \nsize of the organization operating the LITC, size and number of other functions the organization operates, and the \namount of the expense. The Uniform Guidance deﬁnes indirect costs as:\n[T]hose costs incurred for a common or joint purpose beneﬁtting more than one cost objective, and \nnot readily assignable to the cost objectives speciﬁcally beneﬁtted, without effort disproportionate to \nthe results achieved. (2 CFR § 200.1.)\nFor example, an organization has a $5,000 expense that supports LITC activities and two other programs the \norganization operates. Suppose the organization can spend an additional $100 in administrative costs to accurately \nallocate the $5,000 among the three programs in proportion to the beneﬁt each received. In that case, the \nallocation is reasonable and the organization should perform the allocation and charge the portion of the $5,000 \nthat is allocable to LITC activities as a direct cost.\n", "112\nLOW INCOME TAXPAYER CLINICS\nNow suppose the organization has a $5,000 expense that supports LITC activities and two other programs the \norganization operates, but to properly allocate the $5,000 among the three programs in proportion to the beneﬁt \neach received, it would cost the organization an additional $2,000 in administrative costs. In that case, direct \nallocation of the cost is not cost-effective, and the organization can choose to account for the $5,000 expense as \nan indirect cost. The organization then apportions the total indirect costs (i.e., the indirect cost pool) to each of \nthe beneﬁting programs using a method that is consistent, reasonable, auditable, and in accordance with generally \naccepted business practices.\nThe Uniform Guidance in section 200.414(b) recognizes that because of the diverse characteristics and accounting \npractices of nonproﬁt organizations, it is not possible to specify the types of cost that may be classiﬁed as indirect \ncosts in all situations. The purpose of the federal award is the determining factor in distinguishing direct from \nindirect costs, rather than the nature of the goods and services expensed.\nTypical indirect expenses may include:\n \nn Salaries and wages of administrative and support staff;\n \nn Related employee beneﬁts;\n \nn Facility occupancy costs (e.g., utilities, security, maintenance);\n \nn Ofﬁce supplies; and\n \nn Legal and auditing charges.\nOnce the organization has classiﬁed expenses as either direct or indirect, the organization must determine how \nto allocate the indirect costs amongst the programs that they beneﬁt, so that LITC funds do not subsidize the \nindirect costs of other programs or functions of the organization. To calculate the amount of federal funds \nallocable to indirect costs, the organization may use a negotiated indirect cost rate agreement (ICRA) approved by \nthe organization’s cognizant agency. If the organization has never obtained a negotiated indirect cost rate or if its \nICRA has expired, it may elect to apply the de minimis rate of 15 percent. Note that once elected, the 15 percent \nrate must be used consistently for all federal awards until the organization chooses to negotiate for a rate.\nMatching Funds\nComplete this section by providing a narrative that includes:\n \nn A list of all sources of matching funds;\n \nn The amount of matching funds broken down by source; and\n \nn The methodology used for any calculations.\nThe clinic must state explicitly that matching funds to be provided to the LITC program:\n \nn Will not be used as matching funds for any other federal program; and\n \nn Will not be funds received from any other federal grant unless speciﬁcally authorized by statute to be eligible \nas matching funds.\nAn employee of the grant recipient may not be treated as a volunteer for purposes of valuing in-kind services. \nFor example, suppose an LITC pays an employee an hourly wage to work at the LITC three days a week, and the \nemployee chooses to spend an additional two days each week volunteering at the LITC. In the example, the LITC \nmay charge the employee’s wages as an expenditure of federal or matching funds, but it cannot apply the value of \nthe two days spent volunteering as a contribution to help meet the matching fund requirement.\n", "113\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nFULL-TIME EQUIVALENT CALCULATION\nThis is a further demonstration of determining FTE and also determining what is properly counted as matching \nfunds for purposes of the LITC grant.\nExample FTE Calculations\nABC Legal Services LITC computes a 1.0 FTE based on a 40-hour work week (2,080 hours per year).\nExample: Clinic Director/(QTE) – John Fordham, Esq.\nJohn works full-time at ABC Legal Services. He will spend 32 hours per week on LITC grant \nactivities, for an annual total of 1,664 hours, making John a 0.80 FTE (1,664/2,080) for purposes of \nthe LITC grant. John’s annual salary is $89,000. Since John’s time spent on LITC grant activities is \nequivalent to 0.80 FTE, he will receive $71,200 of his total salary ($89,000) for his work in the LITC. \nThis is calculated by multiplying his FTE annual salary of $89,000 by 0.80 for a total of $71,200 \n($89,000 x 0.80 = $71,200). John’s compensation is comprised of $70,000 of grant funds and $29,000 \noperating funds. From the $71,200 in compensation for work on LITC activities, $50,000 will be paid \nfrom LITC grant funds (federal funds), and $21,200 from operating funds. Thus, a maximum of $21,200 \nmay be classiﬁed as matching funds.\nExample: Paralegal – Alice Gonzaga\nAlice works part-time for ABC Legal Services, for a total of 1,040 hours. Annually she will spend a total \nof 900 hours on LITC grant activities, making Alice a 0.43 FTE (900/2,080) for purposes of the LITC \ngrant. Alice is paid $22 per hour. She receives total annual compensation of $22,880 (1,040 x $22); \n$19,800 (900 x $22) of which will be compensation for her work in the LITC. Alice’s compensation will \nbe comprised of $10,000 paid from LITC grant funds (federal funds), and $9,800 (matching funds) paid \nfrom XYZ Private Foundation funds. The remaining compensation of $3,000 is for non-LITC work and \ntherefore is not eligible match.\nExample: Intake – Ruth Washington\nRuth works full-time at ABC Legal Services. She will spend 18.4 hours per week on LITC grant activities, \nfor an annual total of 957 hours, making Ruth a 0.46 FTE (957/2,080) for purposes of the LITC grant. \nRuth is paid $15 per hour. She receives total annual compensation of $31,200 (2,080 x $15). Ruth’s \ncompensation will be comprised of $14,355 paid from LITC grant funds (federal funds), and $16,845 for \nnon-LITC work is paid from operating funds. None of Ruth’s compensation may be classiﬁed as matching \nfunds, because all of her time spent on LITC grant activities is compensated using LITC grant funds.\nExample: Receptionist – Debra Chapman\nDebra works full-time at ABC Legal Services. She provides administrative and clerical support to three \nprograms including the LITC program. Debra will spend one-third of her time on LITC activities, \nmaking her a one-third FTE for purposes of the LITC grant. Debra’s annual salary is $30,000, so $10,000 \n(1/3 x $30,000) of her annual salary is allocable to LITC activities. The $10,000 allocable portion \nwill be paid using $6,000 from LITC grant funds (federal funds), and $4,000 paid from private cash \ncontributions. Thus, a maximum of $4,000 may be classiﬁed as matching funds.\n", "114\nLOW INCOME TAXPAYER CLINICS\nForm 13424-J (Rev. 5-2018)\nCatalog Number 57758V\nwww.irs.gov\nForm 13424-J \n(May 2018)\nDetailed Budget Worksheet\nDepartment of the Treasury - Internal Revenue Service\nOMB Number \n1545-1648\nName of Low Income Taxpayer Clinic\nGrant Period\nTo\nFrom\nExpense Categories\nFederal\nMatch\nTotal\nA. Personnel\nB. Fringe Benefits\nC. Travel \nD. Equipment\nE. Supplies\nF. Contractual\nG. Construction\nH. Other Expenses\nI. Total Direct Charges\nJ. Indirect Charges\nK. Totals\nForm 13424-J\n", "115\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nPage 2 \nForm 13424-J (Rev. 5-2018)\nCatalog Number 57758V\nwww.irs.gov\nDetailed Budget Narrative Explanations\nA. Personnel\nB. Fringe Benefits\nC. Travel\nD. Equipment\nE. Supplies\nF. Contractual\n", "116\nLOW INCOME TAXPAYER CLINICS\nPage 3 \nForm 13424-J (Rev. 5-2018)\nCatalog Number 57758V\nwww.irs.gov\nG. Construction\nH. Other Expenses\nI. Total Direct Charges\nJ. Indirect Costs\nMatching Funds\n", "117\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nFORM 13424-M, LOW INCOME TAXPAYER CLINIC (LITC) APPLICATION \nNARRATIVE\nThis form is used to report background information about the applicant, details about the Program Performance \nPlan, and information for a Civil Rights Review. The Program Ofﬁce uses the information reported on this \nform to determine applicant eligibility. The information collected with this form will be closely evaluated when \nreviewing and scoring the grant application. Please answer all the questions carefully and report all information \ncompletely and accurately. A complete response means an entry must be provided for each ﬁeld.\nWhen completing Form 13424-M, LITC Application Narrative, refer to the new guidance document at \nwww.taxpayeradvocate.irs.gov/about-us/litc-grants/. All organizations submitting a Full Grant Application must \ncomplete this form.\n", "118\nLOW INCOME TAXPAYER CLINICS\nFor Paperwork Reduction Act Notice, see Pub 3319.\nCatalog Number 59958R\nwww.irs.gov\nForm 13424-M (Rev. 3-2019)\nForm 13424-M \n(March 2019)\nDepartment of the Treasury - Internal Revenue Service\nLow Income Taxpayer Clinic (LITC) \nApplication Narrative\nOMB Number \n1545-1648\nApplicant Organization name\nUse this template to complete the Background Information, Program Performance Plan, and Civil Rights Review required to be submitted with all LITC \ngrant applications. Your responses may contain internal references. There is no need to reprint text contained elsewhere on this form.\nBackground Information\nThis section is designed to solicit information concerning an applicant’s qualifications.The information will be used to determine whether the organization \nhas sufficient experience in delivering services to low income and ESL individuals and the infrastructure to properly manage federal funds. Provide \nspecific responses for each of the following requirements and keep comments concise and relevant.\nI. Experience\nA. Describe the applicant’s experience in operating an LITC program. Do not include information about the experience of specific individuals here. If the \napplicant has no experience operating an LITC program, describe the applicant's experience in delivering services (e.g., representation, education, \nand advocacy) to low income and ESL individuals and families. Include types of services provided, languages served, and number of individuals \nreached\nB. List the applicant’s existing affiliations with organizations, such as schools, governmental bodies, or other charitable organizations\nC. Describe the applicant’s experience supervising staff, students, and volunteers and provide examples of how supervision is provided\nD. Describe the applicant’s experience networking with their affiliates and other community-based organizations with which it can work to reach \ntaxpayers and experience providing technical assistance to other organizations\nII. Financial Responsibility\nA. Describe the applicant’s ability to properly spend and account for program funds. Include examples of experience in managing federal grants, if any, \nand a description of the organization's existing accounting system and accounting support staff. The program office may request copies of the internal \naccounting procedures as needed\n1. Describe accounting procedures and accounting support staff\n", "119\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nPage 2 of 6\nCatalog Number 59958R\nwww.irs.gov\nForm 13424-M (Rev. 3-2019)\n2. Describe the method for tracking and verifying expenditures to ensure that LITC grant funds and matching funds will be used solely for qualifying LITC \nactivities\ni. Does the applicant operate a VITA Site\nYes\nNo\nii. If yes, specifically identify how the applicant will ensure LITC funds are not utilized for VITA activities\n3. Describe the plans for audits and controls\n4. With regard to the financial statements submitted with this application or those uploaded to Single Audit Warehouse, provide the following information: \n(if a profit and loss statement or other substitute was submitted because financial statements were not available, skip to question 5)\nUnaudited\nAudited\ni. If audited, was the audit a single audit conducted in accordance with 2 CFR 200.501\nYes\nNo\nii. If audit was conducted in accordance with 2 CFR 200.501, was the audit report uploaded to the clearinghouse\nYes\nNo\niii. Indicate whether the auditor provided an: \nUnmodified opinion\nQualified opinion\nAdverse opinion\nDisclaimer opinion\niv. If you answered anything other than unmodified, provide an explanation as to the reason for the type of opinion provided\nv. Indicate the year-end date of the financial statements submitted (MM/DD/YYYY)\n5. Provide the name and describe the qualifications and relevant expertise of the Qualified Business Administrator (QBA) (the person with business \nadministration and federal grants management experience)\nProgram Performance Plan\nThis section of the application is designed to solicit information concerning the ability of an applicant to operate a quality LITC. Provide specific \nresponses for each of the following requirements and keep comments concise and relevant.\nI. Program Staff\nA. For 1.-2., provide the staff member's name and list the qualifications and expertise of the individual as it relates to the position\n1. The Qualified Tax Expert (QTE)\n", "120\nLOW INCOME TAXPAYER CLINICS\nPage 3 of 6\nCatalog Number 59958R\nwww.irs.gov\nForm 13424-M (Rev. 3-2019)\n2. The Clinic Director\nB. List the titles, responsibilities, and qualifications of clinic staff other than the Clinic Director, QTE, or QBA\nC. If students will be used by the clinic to provide representation, education or advocacy, indicate the number of students per semester and type (law \nstudents, graduate accounting students, etc.)\n1. If using students, will the clinic obtain a special appearance authorizing students to represent taxpayers before the IRS; and \nYes\nNo\n2. Will permission be obtained from the United States Tax Court for students to practice before the Court\nYes\nNo\nD. Identify clinic staff authorized to represent taxpayers before the IRS and identify whether each is an attorney, Certified Public Accountant, or Enrolled \nAgent\nE. Identify clinic staff admitted to practice before the U.S. Tax Court and include each individual's Tax Court bar number\nF. Explain the method used to track staff time, student time, and how the type of activity is tracked and coded\nII. Taxpayer Services\nA. Describe the proposed program plan for the period for which the grant is requested (Form 424, section 17)\n1. Identify the geographic area(s) the clinic will serve. Describe the identified population for low income and ESL representation, education, and \nadvocacy. Provide demographic information including the total population, number of low income residents, and number of ESL residents, information \nabout languages present, and the source of the data supplied\n2. Describe the type of representation services to be provided\n", "121\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nPage 4 of 6\nCatalog Number 59958R\nwww.irs.gov\nForm 13424-M (Rev. 3-2019)\ni. Describe the method used to track the 90/250 income requirement. Include an explanation of any alternative methods used to measure income for \npurposes of determining eligibility for controversy services (e.g., seasonal workers)\nii. Describe the method used to track the amount in controversy for any taxable year and state the policy that will be used to accept cases when the \namount in controversy exceeds the amount specified in IRC § 7463 (currently $50,000)\niii. Briefly describe the procedures for intake, assignment, and monitoring of representation cases\nB. Describe the consultation services to be provided and how they will be made available to taxpayers\nC. Describe the educational activities to be provided, including educational topics to be covered, how these topics were identified, and how they will be \nmade available to taxpayers. Include details about the review process for educational materials to ensure such materials are accurate\nIII. Clinic Operations\nA. Describe plans for tracking the delivery of services to low income and ESL taxpayers and how that data will be used to assess and shape future \nservice delivery\nB. Describe plans to protect taxpayer privacy and to maintain confidentiality of taxpayer information and any tax return information. Describe the \nprocedures used to safeguard client records. Is there a private office or conference room to meet with clients\nC. Describe the clinic’s publicity plan, including different methods, types of media, and potential venues for outreach to low income taxpayers and ESL \ntaxpayers\n", "122\nLOW INCOME TAXPAYER CLINICS\nPage 5 of 6\nCatalog Number 59958R\nwww.irs.gov\nForm 13424-M (Rev. 3-2019)\nD. Indicate the dates, days, and hours of clinic operation. State whether the clinic will be open full-time and year-round. Describe plans for staffing the \nclinic during periods of student absences if the LITC is part of an academic institution. Specifically state whether the clinic will accept and work new \ncases during periods of student absences or merely refer taxpayers to other organizations\nE. Describe the clinic’s plans for charging nominal fees, if any, and the amount\nIV. Volunteers\nA. Describe the applicant’s pro bono panel and how panel members will be identified and recruited. If the applicant is using a local, state, or national pro \nbono panel, explain the referral process\nB. Describe the procedures used to assign cases to volunteers, monitor case progress, and evaluate services to ensure that taxpayers receive quality \nassistance\nC. Detail the method used to track volunteer time\nV. Training and Resources\nA. Describe the in house training to be provided to clinic staff, students, and volunteers including a description of the training topics, and the \nqualifications of trainer(s) and person(s) creating the materials\nB. Identify the continuing professional education (CPE) activities the clinic staff and volunteers anticipate attending\nC. Describe the clinic’s tax library and any plans to provide access to other research resources\n", "123\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\nPage 6 of 6\nCatalog Number 59958R\nwww.irs.gov\nForm 13424-M (Rev. 3-2019)\nVI. Program Monitoring, Evaluation, and Reporting\nA. Describe the strategy for monitoring and evaluating program results (in short and long-term), including how success will be defined and measured\nB. Indicate how the clinic intends to measure and address client satisfaction\nVII. Program Numerical Goals\nIf requesting a multi-year grant, state goals for each year. Project numerical goals for\nFirst Year\nSecond Year \n(if applicable)\nThird Year \n(if applicable)\nA. New representation cases opened in the calendar year (do not include beginning \ninventory); \nB. Consultations with low income and ESL taxpayers;\nC. Educational activities to low income and ESL taxpayers; and\nD. Low Income and ESL taxpayers to be reached in educational activities\nCivil Rights Review\nThis information is mandatory and required of every applicant annually. Responses to the civil rights questions should be directly related to the part of \nthe sponsoring organization that receives funding or where the LITC will be housed. For example, if the law school or business school within a university \napplies for funding for the LITC Program, the responses to the civil rights questions should only be in reference to the part of the university where the \nLITC will be housed, not the entire university. If the applicant does not have any information to report on these questions, a negative response is \nrequired such as none. If additional space is needed attach additional pages. Not applicable or NA is not an acceptable response. The applicant must \nprovide the following information as a condition of eligibility under the LITC Program.\nA. A list of active lawsuits or complaints naming the applicant which allege discrimination on the basis of race, color, national origin, age, sex, or \ndisability with respect to service or benefits being provided. The list should include the date the lawsuit or complaint was filed; a summary of the \nallegation; and the status of the lawsuit or complaint, including whether the parties to a lawsuit have entered into a consent decree\nB. A description of all pending applications for financial assistance and all financial assistance currently provided by other federal agencies\nC. A summary of all civil rights compliance review activities conducted in the last three years. The summary shall include the purpose or reason for the \nreview; a summary of the findings and recommendations of the review; and a report on the status or disposition of such findings and \nrecommendations\nD. A description of how the needs of individuals with limited English proficiency (LEP) or individuals who may need a reasonable accommodation will be \naddressed in order to access services\nE. Does the applicant agree to compile and maintain all required records, as appropriate, according to the agency's guidelines\nYes\nNo\nF. Does the applicant agree to display Publication 4053, IRS Civil Rights Poster\nYes\nNo\n", "124\nLOW INCOME TAXPAYER CLINICS\nCOMPLETING THE PROJECT ABSTRACT IN GRANT SOLUTIONS \nThe Project Abstract allows grant recipients that have been awarded a multiyear grant to update information \nreported on the original Form 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative. The Project \nAbstract is required in years two and three of multiyear grants and is used to report numerical goals, material \nchanges to the program plan, the civil rights review responses, and a statement about the availability of the \napplicant’s audit on the Federal Audit Clearinghouse (FAC), if necessary.\nOnly grant recipients submitting an NCC Request must complete and submit a Project Abstract during the \napplication process. The Project Abstract must contain the following information regarding the grant year for \nwhich the NCC Request is being submitted.\nThe Project Abstract starts as a completely blank document. The grant recipient must provide responses to Items I, \nII, and III, including each subpart, and IV. There is no need to reprint the full text below in the Project Abstract. \nI.\t\nNumerical Goals \nList separately numerical goals for each of the following: \ni.\t New representation cases opened during the reporting period (see Form 13424-K, line 1B); \nii.\t Consultations (see Form 13424-A, line 6C); \niii.\tEducational activities to be conducted to low-income and ESL taxpayers (see Form 13424-A, sum of lines \n2A and 2B); and \niv.\t Low-income and ESL taxpayers to be reached in educational activities (see Form 13424-A, sum of lines 3A \nand 3B). \nII.\t Changes to the Program Plan \nEnter a description of any material changes to the description of the Program Plan reported on the Form \n13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative, submitted with your original multiyear \ngrant application. If no changes are anticipated, please indicate “no changes” in the space provided. \nIII.\t Civil Rights Review Responses \nThis information is mandatory and required of every applicant annually. Responses to the civil rights questions \nshould be directly related to the part of the sponsoring organization that receives funding or where the LITC will \nbe housed. For example, if the law school or business school within a university applies for funding for the LITC \nProgram, the responses to the civil rights questions should only be in reference to the part of the university where \nthe LITC will be housed, not the entire university. If the applicant does not have any information to report on \nthese questions, a negative response is required such as “none”. If additional space is needed attach additional \npages. “Not applicable” or “N/A” is not an acceptable response. The applicant must provide the following \ninformation as a condition of eligibility under the LITC Program: \ni.\t A list of active lawsuits or complaints naming the applicant that allege discrimination on the basis of race, \ncolor, national origin, age, sex, or disability with respect to service or benefits being provided. The list \nshould include the date the lawsuit or complaint was filed; a summary of the allegation; and the status of \nthe lawsuit or complaint, including whether the parties to a lawsuit have entered into a consent decree. \nii.\t A description of all pending applications for financial assistance and all financial assistance currently \nprovided by other federal agencies. \n", "125\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX A\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX A\nGLOSSARY \nINDEX\niii.\tA summary of all civil rights compliance review activities conducted in the last three years. The summary \nshall include the purpose or reason for the review; a summary of the findings and recommendations of the \nreview; and a report on the status or disposition of such findings and recommendations. \niv.\t A description of how the needs of individuals with limited English proficiency (LEP) and individuals who \nmay need a reasonable accommodation will be addressed in order to access services. \nv.\t Does the applicant agree to compile and maintain all required records, as appropriate, according to agency \nguidelines?\nvi.\t Does the applicant agree to display Publication 4053, IRS Civil Rights Poster? \nIV.\t Statement About Availability of Audit on the Federal Audit Clearinghouse\nIf applicable, provide a statement about the availability of the sponsoring organization’s audit on the FAC.\nExample Project Abstract: \nI.\t\nProjected Numerical Goals for 2025: \ni.\t 200 new representation cases; \nii.\t 40 consultations; \niii.\t10 educational activities to be conducted to low-income and ESL taxpayers; and\niv.\t 200 low-income and ESL taxpayers to be reached in educational activities. \nII.\t Changes to the Program Plan \nBeginning on January 5, XXXX, Saturday operating hours will be extended from 9am–1pm to 9am–2pm. As of \nFebruary XXXX, Jane Doe will be designated as QBA. Ms. Doe holds a Master’s degree in accounting from the \nUniversity of Columbia and has 10 years of experience managing federal grants.\nIII.\t Civil Rights Review Responses\ni.\t Active lawsuits or complaints naming the applicant that allege discrimination on the basis of race, color, \nnational origin, age, sex, or disability with respect to service or benefits being provided: None. \nii.\t Pending applications for financial assistance: Legal Services Corporation, Basic Field Grant $100,000. \nFinancial assistance currently provided by other federal agencies: State Legal Services, Operations Grant: \n$200,000.\niii.\tEquality and Inclusion Committee (Committee) annually reviews the policies governing employee \nsupervision and how services are delivered to clients for compliance with civil rights protections. The \nCommittee issues a written report with recommendations to the Board of Directors. The Committee’s \nmost recent report indicated that the racial and ethnic diversity of the LITC’s staff fairly represents the local \npopulation the LITC serves.\niv.\t The applicant has bi-lingual staff members who speak English and Spanish and other staff members who \nspeak English and French. The clinic uses telephone interpretation for other languages and a translation \nservice for required documents and correspondence in other languages. The clinic notifies applicants of the \nright to reasonable accommodations on the reverse of its investigative retainer and client retainer. \n", "126\nLOW INCOME TAXPAYER CLINICS\nv.\t Yes \nvi.\t Yes\nIV.\t Statement about availability of audit on the Federal Audit Clearinghouse\nThe applicant’s single audit for fiscal year XXXX is available on the FAC.\n", "127\nLOW INCOME TAXPAYER CLINICS\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nFORMS FOR REPORTING LITC GRANTEE ACTIVITIES\nAPPENDIX B\n", "128\nLOW INCOME TAXPAYER CLINICS\nREPORTING FORMS1\nAll reports are to be submitted through GrantSolutions. The forms contained in this Appendix are provided for \nreference purposes only.\nDue dates for reporting forms are:\nInterim report:\t\nJuly 31, 2025\nYear-end report:\t March 31, 2026\nTimely submission of reporting forms is one criterion for evaluating clinic performance. If a grant recipient \nanticipates needing additional time to submit a report, the Clinic Director should address the situation with the \nassigned advocacy analyst as far in advance of the due date as possible.\nContent of the reports are subject to and may be released under the Freedom of Information Act (FOIA). For \nthis reason, it is important that when reporting client success stories or emerging issues clinics are careful to \nensure that the taxpayer cannot be identiﬁed by the details supplied in the report. In response to a FOIA request, \nthe LITC Program Ofﬁce will release these forms after having ensured that the clinic has properly redacted \ninformation in order to protect the conﬁdentiality of taxpayer information.\nIn addition to the instructions provided in this appendix, the Program Ofﬁce routinely provides report training \nto help ensure that clinic reports are complete and accurate. Training is announced through the LITC Toolkit and \nusually takes place several weeks in advance of the report due date. Additional instructions about reporting for \nESL Education Pilot Program recipients is provided below.\nSpeciﬁc questions about how to report an item or activity of the clinic can be raised to the Advocacy Analyst \nassigned to the clinic. For questions or problems working within GrantSolutions, contact Michael Condict at \[email protected].\nLITC GRANT RECIPIENT REPORTING REQUIREMENTS\nClinics are required to submit the following forms twice per grant year, as an Interim and a Year-end Report, \nunless otherwise noted:\n \nq Standard Form 425, Federal Financial Report (Year-end only);\n \nq Form 13424-A, Low Income Taxpayer Clinic (LITC) General Information Report;\n \nq Form 13424-B, Low Income Taxpayer Clinic (LITC) Case Issues Report (Year-end only);\n \nq Form 13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report (Year-end only);\n \nq Form 13424-K, Low Income Taxpayer Clinic (LITC) Case Information Report;\n \nq Form 13424-L, Statement of Grant Expenditures and Narrative Explanations; and\n \nq Form 13424-N, Low Income Taxpayer Clinic (LITC) Program Narrative Report.\n If you operated an ESL Education Pilot Program only, you are required to submit the following at interim \nand year-end: Standard Form 425, Form 13424-A (excluding sections 6-10), Form 13424-C, Form 13424-L, \nand Form 13424-N (excluding section 2.v- 2.vii). If the clinic provided any consultations or casework assistance \nduring the reporting period, then all forms need to be completed in their entirety.\n1\t\nWhere form instructions differ from guidance found in this publication, please follow the Publication 3319 guidance.\n", "129\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nReporting Period\nClinics are required to report on LITC activities twice for each grant year. The grant year is January 1 through \nDecember 31 for the year for which the grant was awarded. An Interim Report is required to report activities \nconducted for the period from January 1 through June 30. A Year-end Report is required to report activities \nconducted for the entire grant year, with one exception. For the year-end Form 13424-N, sections 3 & 4, report \nemerging issues and success stories from the second half of the year only. Check the appropriate box at the \nbeginning of the form indicating for which period the report is being completed.\nAccessing Reporting Forms on GrantSolutions\nFirst, login to GrantSolutions and navigate to the My Grants List screen. Grant Project Cards will appear on \nthe screen, each representing an individual Grant Project. Grant Project information appears on each card and \nincludes the Grant Number, FAIN, Grant Project Status, Project Title, and Grant Program.\nAs a user, you can change how you view the information on the screen. The view options are either grid view or \nlist view.\n", "130\nLOW INCOME TAXPAYER CLINICS\nThe grid view is shown below and can be accessed by clicking on the grid icon.\nThe list view is shown below and can be accessed by clicking on the list icon.\n", "131\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nThe progress reporting forms are not available in the new \nexperience view, and you will need to change the view to classic. \nTo change to the classic, do the following:\nClick on the Avatar next to your initials. It will expand to a list \nof options. Click on Switch Back to Classic. It is important \nto note that the system resets back to the new experience after \nevery logout.\nNext, a survey pop up box will appear. You can either choose to start a survey or select No Thanks. After you \ncomplete the survey or select No Thanks, the system will navigate to the screen below. The system should take \nyou to the active grants. Verify the budget period is correct and click on the Progress Reporting link. If the grant \nperiod you are searching for is not showing on the screen, click on show expired grants.\nThe system will then navigate to the screen below and follow these instructions:\n \nn Select which form you wish to view from the drop-down list (except Standard Form 425, which is found \nelsewhere within GrantSolutions; see next section of this appendix). Click the drop-down arrow by the \nReport Name field and select the specific form.\n \nn The Funding/Grant Period must be selected by clicking on the drop-down arrow for that field.\n \nn To initiate/open a form for the first time, click on the Plus Sign icon.\n \nn To edit a form, click on the Pad/Pencil icon.\n \nn To view the status of a report form and make edits, click on the Graph icon.\n \nn To print a form, click on the Printer icon.\n \nn To view and print a form, click on the Eye icon.\n", "132\nLOW INCOME TAXPAYER CLINICS\nNOTE: The report types listed in GrantSolutions are different than what the LITC Program uses. Annual is year-\nend and semi-annual is interim.\n", "133\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nINSTRUCTIONS FOR FORM 13424-A, LOW INCOME TAXPAYER CLINIC \n(LITC) GENERAL INFORMATION REPORT\nForm 13424-A, LITC General Information Report, is used to report all clinic outreach activities, educational \nactivities, consultations, referrals, tax return and other document preparation, volunteer activities, work performed \nby students, and professional education activities conducted during the reporting period.\nThe Program Ofﬁce uses the information reported on this form and the other reporting forms to determine \nthe scope of services provided by clinics. Data from all clinics is totaled to provide program-wide statistical \ninformation about services provided to low-income and ESL taxpayers. Please be careful to follow the instructions \nfor this form and to report all information completely and accurately. If additional room is necessary to provide \ndetails about the activities reported on this form, include such details on Form 13424-N, Low Income Taxpayer \nClinic (LITC) Program Narrative, where appropriate.\nSpecific Instructions for Completing the Form\nOutreach Activities\nThe system will navigate to the screen below when the Form 13424-A is selected on the Form Selection screen. \nReport all outreach activities conducted during the reporting period in this section.\nOutreach activities are efforts designed to publicize the clinic and its services. Outreach activities may involve \ndirect communication with taxpayers or may be accomplished indirectly through other organizations or groups \nthat assist low-income or ESL taxpayers. Examples of outreach activities include a presentation about clinic \nservices made to taxpayers, a campaign to distribute clinic flyers or other marketing materials to local social \nservices organizations, or a table staffed at a community event such as a fair, forum, or meeting to inform the \npublic about clinic services.\nLITCs are encouraged to identify particular linguistic populations, geographic service areas, or other segments of \nthe low-income and ESL taxpayer community in which to focus outreach efforts.\nDetermine whether to record an outreach activity on line 1A, 1B, or 1C by looking to the primary intended \naudience of the activity, rather than the actual attendees. Outreach activities primarily intended to reach ESL \ntaxpayers should be reported on line 1A, activities primarily intended to reach non-ESL taxpayers in general \n", "134\nLOW INCOME TAXPAYER CLINICS\nshould be reported on line 1B, and those intended for other organizations that assist ESL or low-income taxpayers \nshould be reported on line 1C. Report each outreach activity only once on line 1A, 1B, or 1C.\nA single outreach activity may span multiple days. For example, if a clinic staffs a booth for multiple days at a \nweeklong event, that should be counted as one outreach activity. Additional details about the extent of such efforts \ncan be included in the Program Narrative. A campaign that involves sending the same or similar letters to multiple \nrecipients should be counted as a single outreach activity.\ni.\t Line 1A. Report on this line the number of outreach activities conducted for ESL taxpayers;\nii.\t Line 1B. Report on this line the number of outreach activities conducted for non-ESL taxpayers;\niii.\t Line 1C. Report on this line the number of outreach activities conducted for other organizations that \nassist ESL or low-income taxpayers. For example, the clinic meets with board members of a local church \nin preparation for the church’s upcoming clothing drive to beneﬁt the homeless. The clinic requests that \nthe church inform low-income and ESL taxpayers about the clinic’s services. The clinic would record those \nefforts as a single outreach activity on line 1C; and\niv.\t Line 1D. The amount on this line is the total number of outreach activities conducted during the \nreporting period. The system will total the sums of lines 1A, 1B, and 1C automatically. A description of the \nactivities must be included on Form 13424-N, LITC Program Narrative Report, line 2.iv. See Publication \n3319 for additional information.\nEducational Activities\nReport all educational activities conducted during the reporting period in this section.\nEducational activities are programs designed to inform ESL or low-income taxpayers about their rights and \nresponsibilities as taxpayers, as well as tax issues of particular signiﬁcance to the intended audience. Educational \nactivities may also be conducted for other organizations that assist low-income or ESL taxpayers.\nTo be considered an educational activity, information about a speciﬁc tax topic or topics must be conveyed \nto the audience. Examples of educational activities include a presentation about tax collection issues made to \nESL taxpayers, a workshop for low-income workers about how to properly complete a Form W-4, Employee’s \nWithholding Certificate, or the distribution of written materials about EITC eligibility rules to community case \nworkers of a social services organization for them to share with their clients.\nClinics may also use virtual platforms to deliver educational programs and may count them as educational \nactivities for the purposes of LITC reporting when there is a way for participants to be counted and for the \nspeaker and participants to interact.\nDetermine whether to record an educational activity on line 2A, 2B, or 2C by looking to the primary intended \naudience of the activity, rather than the actual attendees. Educational activities primarily intended to reach ESL \ntaxpayers should be reported on line 2A, activities primarily intended to reach non-ESL taxpayers should be \nreported on line 2B, and those intended for other organizations that assist ESL or low-income taxpayers should \nbe reported on line 2C. Report each educational activity only once on line 2A, 2B, or 2C. Do not include any \nactivities recorded as Outreach on lines 1A through 1D.\n", "135\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nv.\t Line 2A. Report on this line the number of educational activities conducted for ESL taxpayers;\nvi.\t Line 2B. Report on this line the number of educational activities conducted for non-ESL taxpayers;\nvii.\t Line 2C. Report on this line the number of educational activities conducted for other organizations that \nassist ESL or low-income taxpayers; and\nviii.\t Line 2D. The amount on this line is the total number of educational activities conducted during the \nreporting period. The system should total the sums of lines 2A, 2B, and 2C automatically.\nNOTE: The program goal for educational activities to low-income and ESL taxpayers is the sum of lines 2A and 2B.\ni.\t Line 3A. Report on this line the total number of attendees at all educational activities conducted for ESL \ntaxpayers during the reporting period;\nii.\t Line 3B. Report on this line the total number of attendees at all educational activities conducted for non-\nESL taxpayers during the reporting period;\niii.\t Line 3C. Report on this line the total number of attendees at all educational activities conducted for other \norganizations that assist ESL or low-income taxpayers during the reporting period; and\niv.\t Line 3D. The amount on this line is the total number of attendees at all educational activities conducted \nduring the reporting period. The system should total the sums of lines 3A, 3B, and 3C automatically.\nNOTE: The program goal for low-income and ESL taxpayers reached in educational activities is the sum of lines \n3A and 3B.\n", "136\nLOW INCOME TAXPAYER CLINICS\ni.\t Line 4. List the topics that were covered during the educational activities reported on lines 2A through 2C. \nInput one title per line in section 4 and click on the Add button to enable the additional line option. Do \nnot repeat the same topic on multiple lines. If a topic was presented at multiple events, you may list the \nnumber of times the topic was presented. For example, you may enter EITC x 4 to indicate you held four \nEITC presentations during the reporting period.\ni.\t Line 5. List the languages, other than English, in which educational activities were conducted. Input one \nlanguage per line and click on the Add button to enable the additional line option.\nEducational activities are intended to have attendees. Do not report the posting of educational materials to a \nwebsite or the distribution of educational materials via social media as educational activities. These activities are \nproperly reported on Form 13424-C, LITC Advocacy Information Report, in Part II, Published Materials.\nConsultations\nReport all consultations conducted during the reporting period in this section.\nA consultation is a discussion with a taxpayer designed to provide advice or counsel about a speciﬁc tax matter \nthat does not result in representation of the taxpayer. If a clinic undertakes representation of a taxpayer before \na court or the IRS, then that matter should not be reported on this form as a consultation, but rather reported \nas a case on Form 13424-K, LITC Case Information Report. A technical assistance consultation is a discussion \nwith a practitioner or other service provider designed to give brief advice about a tax issue. For example, if a \nclinic staff member addresses a tax-related question for a staff member of another legal services organization, that \ncommunication should be counted as a technical assistance consultation. See Section VI.C.viii, Technical Assistance \nConsultation.\ni.\t Line 6A. Report on this line the number of consultations conducted with ESL taxpayers;\nii.\t Line 6B. Report on this line the number of consultations conducted with non-ESL taxpayers; and\n", "137\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\niii.\t Line 6C. The amount on this line is the total number of consultations conducted with taxpayers during \nthe reporting period. The number reported on this line should equal the total of lines 6A and 6B.\ni.\t Line 7. Report on this line the number of technical assistance consultations conducted with a practitioner \nor other service provider during the reporting period. A description of the types of issues and questions \naddressed in the consultations must be included in the Program Narrative on Form 13424-N, line 2.v. See \nPublication 3319 for additional information. \nReferrals\nReport the number of cases reported on Form 13424-K, line 1C, for which the Taxpayer Advocate Service (TAS) \nprovided assistance during the reporting period at the request of the LITC.\nNOTE: A description of the reasons for seeking TAS assistance must be included in the Program Narrative on \nForm 13424-N, line 2.vi. If you receive case referrals from TAS and wish to report them, see Form 13424-N, \nline 2.ix.\nTax Returns and Other Documents\nAn LITC can provide assistance with a federal tax return, a claim for refund, or an Individual Taxpayer \nIdentiﬁcation Number (ITIN) application if such assistance is necessary to resolve a dispute with the IRS or is \nan ancillary part of the LITC’s ESL education. The clinic may not charge a fee (even if it is a nominal fee) for the \npreparation of a tax return or a claim for refund. An LITC or an individual associated with an LITC that adheres \nto this policy is speciﬁcally excluded from the deﬁnition of a “Tax Return Preparer” as set forth in Treas. Reg. § \n301.7701-15(f).\ni.\t Line 9A. Report on this line the number of tax returns prepared ancillary to ESL activities. Ancillary tax \nreturn preparation must be incidental to the clinic’s primary mission and the program may only provide \nsuch assistance if the request to do so arises from the clinic’s primary outreach and educational activities;\nii.\t Line 9B. Report on this line the number of tax returns prepared to resolve a controversy; and\niii.\t Line 9C. The amount on this line is the total number of tax returns prepared during the reporting period. \nThe system should total the sums of lines 9A and 9B automatically.\n", "138\nLOW INCOME TAXPAYER CLINICS\ni.\t Line 10. Report on this line the number of ITIN applications (Form W-7) prepared during the reporting \nperiod.\nDo not count tax returns that are prepared but not submitted to the IRS. Do not report any state tax returns that \nwere prepared, only federal returns.\nVolunteer Activities\ni.\t Line 11. Select the appropriate button to indicate whether the clinic maintains a pro bono panel to which \ntaxpayers can be referred for controversy representation;\nii.\t Lines 12A-F. In this section, report on the number of volunteers who provided service to the clinic during \nthe reporting period. Count each volunteer only once, based on the category of services the volunteer \ntypically provides to the clinic. For example, if an enrolled agent is multilingual and also provides \ntranslation services, you may note that in the Program Narrative on Form 13424-N, line 2.ix; however, the \nclinic should only count that volunteer as either an enrolled agent or an interpreter/translator, not both. \nDo not include any individuals receiving compensation from the clinic or any students receiving academic \ncredit;\niii.\t Line 12G. The amount on this line is the total number of volunteers. The number reported on this line \nshould equal the total of lines 12A-12F and should be an accurate count of all individuals who volunteered \nat the clinic during the reporting period. Only include volunteers who provided service during the \nreporting period and whose hours are included on the line 13 total; and\niv.\t Line 13. Report on this line the total number of service hours provided by volunteers during the reporting \nperiod. Form 13424-F, Volunteer/Pro Bono Time Reporting, is available on the LITC Toolkit to assist you \nin tracking volunteer hours. Form 13424-F is for internal record keeping by the clinic only and should not \nbe submitted to the LITC Program Ofﬁce, unless the grant recipient chooses to provide it to substantiate \nvolunteer in-kind time used as matching funds. Do not include time spent by any individuals receiving \ncompensation from the clinic or any students receiving academic credit.\n", "139\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nStudent Representation\ni.\t Line 14. Report on this line the number of students that worked at the clinic during the reporting period \nwho were authorized to practice before the IRS under a special appearance authorization; and\nii.\t Line 15. Report on this line the number of students who worked at the clinic during the reporting period \nwho received academic credit for their clinic work.\nProfessional Education Activities\nReport on accredited Continuing Professional Education (CPE) or Continuing Legal Education (CLE) \npresentations the clinic conducted during the reporting period in this section.\ni.\t Line 16. Report on this line the total number of CPE or CLE credits available through presentations held \nduring the reporting period. For example, if during the reporting period the clinic held three lunchtime \npresentations offering one hour of CLE credit each, and one day-long presentation, offering eight hours of \nCLE credit, the clinic would enter 11 on this line; and\nii.\t Line 17. Report the topics covered during CPE or CLE presentations. Input one title per line in section 17 \nand click on the Add button to enable additional lines. Do not repeat topics on multiple lines. If a topic \nwas repeated throughout multiple presentations, you may list the number of times the topic was presented. \nFor example, you may enter EITC x 4 to indicate you held four CPE or CLE presentations on the EITC \nduring the reporting period.\nReport only professional educational activities dealing with issues affecting low-income or ESL taxpayers.\nTo ﬁnalize the form, see the instructions for how to save, validate, and submit forms.\n", "140\nLOW INCOME TAXPAYER CLINICS\nINSTRUCTIONS FOR FORM 13424-B, LOW INCOME TAXPAYER CLINIC \n(LITC) CASE ISSUES REPORT (YEAR-END ONLY)\nForm 13424-B, LITC Case Issues Report, is used to report issues worked by a clinic while representing taxpayers \nin controversy cases that were open at any time during the reporting period, including cases carried over from \nthe previous grant year. The issues reported should relate to all cases reported on Form 13424-K, LITC Case \nInformation Report, line 1C. The Program Ofﬁce uses the information reported on this form and the other \nreporting forms to determine the scope of services provided by clinics. Data from all clinics is totaled to provide \nprogram-wide statistical information about services provided to low-income and ESL taxpayers. Be careful to \nfollow the instructions for this form and to report all information completely and accurately.\nSpecific Instructions for Completing the Form\nA case arises from a controversy between an individual and the IRS concerning the determination, collection, or \nrefund of any tax, penalties, additions to tax, or interest and includes any proceeding brought by the taxpayer \nunder Title 26. A controversy includes a dispute related to the tax provisions of the Affordable Care Act. A \ncontroversy does not include a federal criminal tax matter but may include certain civil actions arising under the \nInternal Revenue Code (IRC), for example those arising under IRC §§ 7431–7435.\nA case may involve more than one issue. An issue is counted only if the clinic undertakes representation on behalf \nof the taxpayer, the issue is disputed between the taxpayer and the IRS, and the clinic takes steps to resolve the \ndispute. An issue is counted and reported on this form only once for each case, regardless of the number of tax \nyears involved in the dispute. See Example 2 below. An issue is not counted on this form when the clinic only \ndiscusses the issue with the taxpayer and provides advice but does not take steps to advocate on behalf of the \ntaxpayer to the IRS or a court. See Example 3 below.\nExample 1: Reporting Case Issues\nClinic A represented ten taxpayers in EITC examination cases during the reporting period. Each case has \nfour issues in dispute: head of household ﬁling status, dependency exemptions, child tax credit, and EITC \neligibility. Clinic A would enter 10 on lines 30, 31, 37, and 38.\nExample 2: Reporting Case Issues\nClinic B represented a taxpayer in a collection case involving six tax years. Clinic B advocated for the \ntaxpayer’s accounts to be placed in currently not collectible status. Clinic B would count this case as one \ncurrently not collectible issue on line 60, regardless of the number of tax years in dispute. (This case would \nbe included in the total on line 6 of Form 13424-K for cases having more than one tax year in dispute.)\nExample 3: Reporting Case Issues\nClinic C represented a taxpayer in a collection case that involved negotiating with the IRS to establish an \ninstallment agreement. In the course of the representation, Clinic C discussed with the taxpayer various \ncollection alternatives, including an Offer in Compromise (OIC). The installment agreement issue would \nbe counted as an issue and reported on line 58 because Clinic C negotiated the installment agreement \non behalf of the taxpayer. The OIC discussion would not be counted as an issue and reported on line 59 \nbecause Clinic C did not prepare or submit to the IRS an OIC on behalf of the taxpayer.\n", "141\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nIncome Issues\nLines 1-14. Report on the appropriate line the number of cases worked during the reporting period where the \ntaxpayer’s controversy involved the particular income issue. For example, a dispute involving the amount or \nclassiﬁcation of a taxpayer’s wages would be reported on line 1, Wages.\nDeduction Issues\n", "142\nLOW INCOME TAXPAYER CLINICS\nLines 15-27. Report on the appropriate line the number of cases worked during the reporting period where the \ntaxpayer’s controversy involved the particular deduction issue. For example, a dispute involving the allowance of \nan adjustment for alimony would be reported on line 15, Alimony.\nCredit Issues\nLines 28-34. Report on the appropriate line the number of cases worked during the reporting period where the \ntaxpayer’s controversy involved the particular credit issue. For example, a dispute involving a taxpayer’s eligibility \nfor an adoption credit would be reported on line 34, Other Credits.\nStatus Issues\nLines 35-44. Report on the appropriate line the number of cases worked during the reporting period where the \ntaxpayer’s controversy involved the particular status issue. For example, a dispute involving the taxpayer’s eligibility \nto claim head of household ﬁling status would be reported on line 37, Filing Status.\n", "143\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nTax/Refund/Return/Statute of Limitations Issues\nLines 45-52. Report on the appropriate line the number of cases worked during the reporting period where the \ntaxpayer’s controversy involved the particular tax or refund or statute of limitations issue. For example, a dispute \ninvolving suspected fraud or misconduct on the part of a return preparer would be reported on line 46, Suspected \nReturn Preparer Fraud.\nPenalty and Addition to Tax Issues\nLines 53-56. Report on the appropriate line the number of cases worked during the reporting period where the \ntaxpayer’s controversy involved the particular penalty issue. For example, a dispute involving the assessment of an \naccuracy-related penalty would be reported on line 54, Other Civil Penalties.\n", "144\nLOW INCOME TAXPAYER CLINICS\nCollection Issues\nLines 57-62. Report on the appropriate line the number of cases worked during the reporting period where the \ntaxpayer’s controversy involved the particular collection issue. For example, a dispute involving the release of a levy \non a taxpayer’s Social Security beneﬁts would be reported on line 62, Levies.\nTotal. Report the total number of issues reported on lines 1–62. The system should total the sum automatically.\nTo ﬁnalize the form, see the instructions for how to save, validate, and submit forms.\n", "145\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nINSTRUCTIONS FOR FORM 13424-C, LOW INCOME TAXPAYER CLINIC \n(LITC) ADVOCACY INFORMATION REPORT (YEAR-END ONLY)\nForm 13424-C, LITC Advocacy Information, is used to report information about certain advocacy work the \nclinic performed during the reporting period. This form is used to report all systemic advocacy issues submitted, \nwritten materials published, television and radio appearances made, and public service announcements aired \nduring the reporting period.\nThe LITC Program Ofﬁce uses the information reported on this form and the other reporting forms to determine \nthe scope of services provided by clinics. Data from all clinics is totaled to provide program-wide statistical \ninformation about services provided to low-income and ESL taxpayers. Please be careful to follow the instructions \nfor this form and report all information completely and accurately. If additional space is necessary to provide \ndetails about the activities reported on this form, include those details on Form 13424-N, Low Income Taxpayer \nClinic (LITC) Program Narrative Report, Item 2,ix.\nSpecific Instructions for Completing the Form\nSystemic Advocacy Submissions\nReport in this section all systemic issues that relate to low-income or ESL taxpayers that were submitted to the \nSystemic Advocacy Management System (SAMS) during the reporting period.\nInclude the SAMS issue number, the name of the individual who made the submission, the date of each \nsubmission, and a brief description of the issue described in the submission. The SAMS website is available at \nwww.irs.gov/advocate/systemic-advocacy-management-system-sams.\n", "146\nLOW INCOME TAXPAYER CLINICS\nPublished Materials\nReport in this section all written materials published during the reporting period to educate low-income or ESL \ntaxpayers or to bring awareness to the public about the clinic, LITC Program, or tax issues that affect low-income \nor ESL taxpayers.\nInclude the posting of educational materials to a website or the distribution of educational materials via social \nmedia. Select from the list the source where the material was published. If the publication was released in multiple \nformats (i.e., in a magazine and on a website) check one box and list the other formats on Form 13424-N, LITC \nProgram Narrative Report, line 2.ix.\nInclude the author’s name, the publication date, the title of the publication or website, the title of the work, and a \nbrief description of the work (4,000 character limit).\nClick Add to report additional publications.\nTelevision and Radio Appearances\nReport in this section all television and radio appearances produced by or featuring clinic staff and broadcast \nduring the reporting period to educate low-income or ESL taxpayers or to bring awareness to the public about the \nclinic, LITC Program, or tax issues that affect low-income or ESL taxpayers.\nIf the broadcast was released in multiple formats or on multiple channels, list the other formats on Form \n13424-N, LITC Program Narrative Report, line 2.ix.\nInclude the airing dates of each segment, a reasonable estimate of the number of listeners or viewers, the topic \nof the discussion or on-air piece, the names of any clinic representatives involved in the appearances, and a brief \ndescription of the topic discussed on-air.\nClick Add to report additional appearances.\n", "147\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nPublic Service Announcements\nReport all public service announcements (PSAs) produced by or featuring clinic staff and broadcasts during the \nreporting period written to educate low-income or ESL taxpayers or bring awareness to the public about the \nclinic, LITC Program, or tax issues that affect low-income or ESL taxpayers.\nInclude the number of times each segment aired, a reasonable estimate of the number of listeners or viewers, the \ntopic of the discussion or on-air piece, the names of any clinic representatives involved in the appearances, and a \nbrief description of the topic discussed on-air.\nClick Add to report additional PSAs.\nTo finalize the form, see the instructions for how to save, validate, and submit forms.\n", "148\nLOW INCOME TAXPAYER CLINICS\nINSTRUCTIONS FOR FORM 13424-K, LOW INCOME TAXPAYER CLINIC \n(LITC) CASE INFORMATION REPORT\nForm 13424-K, LITC Case Information Report, is used to report information about the work performed by a \nclinic while representing taxpayers in controversy cases that were open at any time during the reporting period, \nincluding cases carried over from the previous grant year. The information reported should relate to all cases \nreported on line 1C of this form, unless otherwise instructed. The Program Ofﬁce uses the information reported \non this form and the other reporting forms to determine the scope of services provided and the breadth of work \ndone by clinics. Data from all clinics is totaled to provide program-wide statistical information about services \nprovided to low-income and ESL taxpayers. Please carefully follow the instructions for this form and report all \ninformation completely and accurately.\nSpecific Instructions for Completing the Form\nA case arises from a controversy between an individual and the IRS concerning the determination, collection, or \nrefund of any tax, penalties, additions to tax, or interest, including any proceeding brought by the taxpayer under \nTitle 26. A controversy includes a dispute related to the tax provisions of the Affordable Care Act. A controversy \ndoes not include a federal criminal tax matter but may include certain civil actions arising under the Internal \nRevenue Code, for example those arising under IRC §§ 7431–7435. \nA case is counted and reported in inventory when a taxpayer retains the clinic to represent him or her in an \nadvocacy capacity before the IRS or a federal court and the clinic takes steps to begin the case, including \ndeveloping a plan for advocacy. Case information continues to be counted and reported on this form each period \nuntil the case is closed.\nNOTE: Matters involving fact-ﬁnding or advice only are not cases; these matters are counted and reported as \nconsultations on Form 13424-A, LITC General Information Report.\nIf a taxpayer’s case requires the clinic to advocate to more than one IRS function or court or involves more than \none tax year, it is still counted and reported as a single case on Form 13424-K. The clinic can capture the breadth \nof the work done in the case by including the case in the numbers reported on line 5 (cases involving matters \nworked in more than one IRS function or court) or line 6 (cases involving more than one tax year) of this form \nand by reporting all of the relevant tax issues on Form 13424-B, LITC Case Issues Report. Additional information \nmay also be included in the Program Narrative on Form 13424-N, LITC Program Narrative Report, line 2.ix.\n", "149\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nCase Inventory\nReport in this section the volume of case inventory.\ni.\t Line 1A. Report on this line the number of cases that were worked in the previous year that remained open \nas of January 1. This number should be the same as the ending case inventory reported on Form 13424-K, \nline 1D, of the Year-end report submitted for the previous grant year;\nii.\t Line 1B. Report on this line the number of new cases that were opened during the reporting period;\niii.\t Line 1C. The sum of lines 1A and 1B will calculate automatically;\niv.\t Line 1D. Report on this line the number of cases closed during the reporting period; and\nv.\t Line 1E. The system will automatically calculate the ending inventory.\n", "150\nLOW INCOME TAXPAYER CLINICS\nCases Worked\nReport in this section the IRS function or federal court where cases are being worked.\n", "151\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nIf a case was open at the end of the reporting period, indicate the IRS function or federal court where the case is \nbeing addressed as of the end of the reporting period.\nIf a case was closed during the reporting period, indicate the IRS function or federal court where the case was \nhandled immediately before closing. Each case should be counted only once during a reporting period; however, a \ncase that remains open beyond a single reporting period may be properly reported as being handled by a different \nfunction from one reporting period to the next. Thus, a case may be reported as being handled by a different \nfunction in the Year-end Report than was reported in the Interim Report. If a single case is being addressed by \nmore than one IRS function at the end of a reporting period, report that case where the primary issue is being \naddressed.\nThe total reported in this section must equal the total number of cases worked during the reporting period as \nreported on line 1C.\nExample 1: Reporting Case Work\nClinic A is representing a taxpayer in a dispute involving a proposed deﬁciency. On May 15, Clinic \nA submitted correspondence to the IRS’s Correspondence Exam unit on behalf of the taxpayer. On \nAugust 1, the IRS issued a Notice of Deﬁciency. On November 20, Clinic A ﬁled a petition in the U.S. \nTax Court. On its Interim Report, Clinic A would report the case on line 2E because the case was being \naddressed in the Correspondence Exam Unit as of June 30. On its Year-end Report, Clinic A would \nreport the case on line 2U because the case was being addressed in the U.S. Tax Court as of December 31.\nExample 2: Reporting Case Work\nClinic B is representing a taxpayer in a dispute involving eligibility for EITC for two tax years. At the \nclose of the reporting period, one tax year is being addressed in the U.S. Tax Court and the other tax year \nis being addressed by the IRS in an audit reconsideration. The Clinic B may report the case on either line \n2I or 2U but may not report the case on both lines. Clinic B has discretion to decide whether to report \nthe case on line 2I or 2U, taking into account whatever factors it deems important to help the Program \nOfﬁce better understand the status of the casework performed as of the end of the reporting period.\n", "152\nLOW INCOME TAXPAYER CLINICS\nAdditional Case Information\nReport additional information about cases worked during the reporting period. Lines 3 and 4 relate to new cases \nopened during the reporting period, as reported on line 1B. Lines 5 through 10 apply to all cases worked during \nthe reporting period, as reported on line 1C.\ni.\t Line 3. Report on this line the number of new cases opened during the reporting period in which the \namount in controversy exceeds $50,000 for any tax year. A clinic may represent a taxpayer in a case in \nwhich the amount in controversy exceeds $50,000. However, the clinic must include an explanation of why \neach case was accepted for representation on Form 13424-N, LITC Program Narrative Report, line 2.vii.\nii.\t Line 4. Report on this line the number of new cases opened during the reporting period for taxpayers \nwhose income exceeds 250 percent of Federal Poverty Guidelines; and\niii.\t Line 5. Report on this line the number of cases worked during the reporting period where the \nrepresentative advocated to more than one IRS function or federal court.\nExample 1: Reporting Additional Case Details\nClinic A is representing a taxpayer in a collection matter in which the IRS is levying the taxpayer’s Social \nSecurity beneﬁts. The clinic agrees to represent the taxpayer and contacts the Automated Collection \nSystem (ACS) to prove ﬁnancial hardship, request the levy be released, and have the taxpayer’s account \nplaced in currently not collectible status. The clinic later assists the taxpayer in submitting an OIC. Clinic \nA should include this case among the number reported on line 5 because the clinic worked the case in \nboth the ACS and OIC units.\nExample 2: Reporting Additional Case Details\nClinic B is representing a taxpayer in a dispute involving eligibility for the EITC for two tax years. At the \nclose of the reporting period, one tax year is being addressed in the U.S. Tax Court and the other tax year \nis being addressed by the IRS in an audit reconsideration. Clinic B should include this case among the \nnumber reported on line 5 because the clinic is working the case both in a federal court and Examination.\niv.\t Line 6. Report on this line the number of cases worked during the reporting period in which the clinic \nrepresented a taxpayer in a dispute involving more than one tax year;\nv.\t Line 7. Report on this line the number of cases worked during the reporting period in which the clinic \nrepresented an ESL taxpayer;\nvi.\t Line 8. Report on this line the number of cases worked during the reporting period in which the clinic \nrepresented both the taxpayer and the taxpayer’s spouse with regard to a joint tax liability;\n", "153\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nvii.\t Line 9. Report on this line the number of cases worked during the reporting period in which the \nclinic used a volunteer to represent the taxpayer. Do not count as volunteers any individuals receiving \ncompensation from the clinic or any students receiving academic credit for their work at the clinic; and\nviii.\t Line 10. Report on this line the number of cases worked during the reporting period in which the clinic \nrepresented a taxpayer on state or local tax matters related to a federal tax controversy.\nTax Court Activities\ni.\t Line 11. Select Yes or No to indicate whether the clinic participates in the U.S. Tax Court Clinical \nProgram. If Yes is selected, list the “place of trial” city or cities served. Input one location per line and click \non Add to include additional locations;\nii.\t Line 12. Report on this line the number of cases reported on line 1C for which the clinic entered an \nappearance to represent the taxpayer in the U.S. Tax Court, whether through ﬁling an entry of appearance \nor via a petition submitted by the clinic;\niii.\t Line 13. Report on this line the number of cases reported on line 1C for which the clinic represented a \ntaxpayer in a case ﬁled in the U.S. Tax Court, but where no entry of appearance was submitted by the \nclinic. For example, if a clinic staff attorney represented a client who ﬁled a petition in the U.S. Tax Court \nand the attorney negotiated a settlement with the IRS but did not enter an appearance with the Tax Court, \ninclude this case among the number reported on line 13; and\niv.\t Line 14. Report on this line the number of informal consultations conducted with taxpayers in the U.S. \nTax Court during the reporting period. Representation of taxpayers reported on lines 12 and 13 should \nnot be reported on this line. For example, if a clinic staff attorney assisted a taxpayer at a U.S. Tax Court \ncalendar call by providing advice to the taxpayer or acting as a communicator or mediator between the \nparties, but does not represent the taxpayer, such assistance would be counted as an informal consultation \nand reported on line 14.\n", "154\nLOW INCOME TAXPAYER CLINICS\nClosed Case Outcomes\nReport in this section the outcomes of cases that were closed during the reporting period. Information reported in \nthis section should only relate to cases reported on line 1D. The information reported in this section will help the \nProgram Ofﬁce better understand the impact of the clinic’s casework.\ni.\t Line 15A. Report on this line the number of cases closed during the period in which the taxpayer was \nbrought into ﬁling compliance during the representation. Cases where a taxpayer was successfully assisted \nor referred for assistance with return preparation to resolve a collection matter can be included here;\nii.\t Line 15B. Report on this line the number of cases closed during the period in which the taxpayer was \nbrought into collection compliance during the representation. Cases where the taxpayer paid tax liabilities \nin full, entered an approved installment payment plan, was placed in currently not collectible status, or \nobtained an OIC can be included here;\niii.\t Line 15C. Report on this line the total dollars in tax refunds that were paid to taxpayers whose cases were \nclosed during the reporting period, rounded to the nearest whole dollar. Do not include refunded dollars \nthat were offset against any other outstanding tax liability. This amount may include all refunds issued \nto the taxpayer during the representation that relate to the tax years in dispute. Include state and local \ntax refunds if the clinic represented taxpayers before those agencies on a matter related to the federal tax \ncontroversy; and\niv.\t Line 15D. Report on this line the total dollar impact in tax liabilities, penalties, and interest to taxpayers \nwhose cases were closed during the reporting period, rounded to the nearest whole dollar. Include an \nabatement of tax, penalties, or interest, a reduction in a proposed deﬁciency, the amount of innocent \nspouse relief obtained, the difference between the full amount owed and the total amount to be paid on \nan accepted OIC, and similar items. Do not include amounts placed in currently not collectible status. \nInclude the total dollar impact in state and local tax liabilities, penalties, and interest to taxpayers if the \nclinic represented taxpayers before those agencies on a matter related to the federal tax controversy.\nExample: Reporting Case Outcomes\nA clinic represented a taxpayer facing a proposed deﬁciency of $3,000. After review of the facts, the clinic \ndetermined that the IRS failed to credit $4,000 in withholding. The $3,000 liability was abated in full, \nand the taxpayer received a cash refund of $1,000. The clinic should report $1,000 on line 15C, and \n$3,000 on line 15D.\nTo ﬁnalize the form, see the instructions for how to save, validate, and submit forms.\n", "155\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nINSTRUCTIONS FOR FORM 13424-L, STATEMENT OF GRANT \nEXPENDITURES AND NARRATIVE EXPLANATIONS\nForm 13424-L, Statement of Grant Expenditures and Narrative Explanations, is used to report how federal grant \nfunds and matching funds were spent by the clinic during the reporting period. This form is also used to report \na narrative explanation of how each expense amount was calculated and the sources and valuation of matching \nfunds. All expenses must be reasonable, necessary, and allocable to the LITC grant. See 2 CFR Part 200 for \nadditional guidance on costs and matching funds.\nNOTE: Grant expenditure amounts must also be reported on Standard Form 425 (described below).\nSpecific Instructions for Completing the Form\n* The instructions provided on page 165-169 cannot be revised without OMB approval. Therefore, recent changes \nto 2 CFR 200 regarding the increase to the Equipment threshold amount and the de minimis rate will not be \nreflected on these pages.\nDetailed Budget Worksheet\nThe system will navigate to the screen below when the Form 13424-L is selected on the Form Selection screen.\nEach line item does not require a dollar-for-dollar match, but the total matching funds must equal or exceed the \ntotal federal funds expended.\nThe total amount reported on this form for expenditure of federal funds (line K, Federal column) must be the \namount of federal funds spent during the reporting period; do not include any amounts drawn from the award \nusing the Payment Management System (PMS), but not spent. PMS is operated by the Department of Health \nand Human Services.\nGrant Expenditures Narrative Explanation\nThis section requires more detailed information about the clinic’s expenditures.\nEach letter of the Grant Expenditures Narrative Explanation corresponds to an expense category in the Detailed \nBudget Worksheet. The information provided in the narrative should be sufﬁciently detailed so that a reviewer \ncan arrive at the same amounts listed on the Detailed Budget Worksheet by expense and by category (federal or \nmatch).\n", "156\nLOW INCOME TAXPAYER CLINICS\nPersonnel\nReport salaries and wages that were paid to LITC staff. Do not include fringe beneﬁts in this category (fringe \nbeneﬁts should be accounted for in Category B). In the explanation, list each staff member’s name, position, \nrate of pay, and time devoted to clinic activities (hourly wage and number of hours of service, or annual salary \nand percentage of annual salary). State the portion of each staff member’s salary or wages paid from federal and \nmatching funds, as well as the source of the matching funds. Volunteer in-kind services should not be included in \nthe Personnel category. They must be included in Category H, Other Expenses.\nCalculate each clinic staff member’s full-time equivalent (FTE). Take the staff member’s total hours worked for \nthe clinic and divide it by total hours in the reporting period. For staff assigned to LITC activities on a percent of \ntotal working hours, convert the applicable percentage into a decimal.\nNOTE: If a staff member is full-time with the organization but only a partial FTE for the clinic, multiply the \nFTE times the full-time salary to arrive at the proper amount to include as a personnel expense.\nCalculate the personnel expense for each staff member. Personnel expense can be calculated as a percent of total \ntime/FTE multiplied by salary or by multiplying the number of hours worked by the applicable hourly rate.\nDetermine and list the dollar amount attributable to federal and match. List sources of match in the comment \nsection.\nInput one person per line in the personnel narrative section. Click on the Add button to enable the additional line \noption.\nFringe Benefits\nReport fringe beneﬁts that were paid on behalf of LITC staff whose wages and salaries are reported in personnel \ncosts (Category A above). In the explanation, state the fringe beneﬁts rate(s), the items that constitute the fringe \nbeneﬁts, what portion was paid by federal funds and matching funds, and the source of matching funds. Identify \nthe rate applicable to each staff position if varying rates apply by position.\n \nn Show the formula (methodology) for calculating fringe beneﬁts for each position listed in Category A;\n \nn State what items are included in fringe beneﬁts;\n \nn Provide the dollar amount attributable to federal and match; and\n \nn Indicate the source of matching funds.\n", "157\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nTravel\nReport travel costs, including costs associated with attendance at the annual LITC conference and other travel \nexpenses directly related to conducting LITC business or activities. In the explanation, identify the travel costs \nlisted, whether the costs were paid with federal or matching funds, and the source of the matching funds.\nBreak down travel costs by category, such as transportation, hotel, meals, and incidental expenses, and mileage. If \nusing a mileage rate, show the computation.\nEquipment\nReport the cost of equipment that was purchased by the clinic and used in operating an LITC Program. Donated \nequipment may be included as matching funds and must be valued at the fair market value of the property at the \ntime of the donation. In the explanation, identify the equipment purchased or donated, whether the associated \ncosts were paid using federal or matching funds, and the source of the matching funds. If there were third-party \nin-kind contributions of equipment, identify the equipment, the donor, and how the valuation was determined.\nOnly equipment costing $10,000 or more is included in the category; equipment costing less must be included in \nCategory E, Supplies.\nSupplies\nReport the cost of supplies and equipment costing less than $10,000 that were used in operating the LITC. \nDonated supplies may be included as matching funds and must be valued at the fair market value of the property \nat the time of the donation. In the explanation, identify:\n \nn The value of supplies used;\n \nn Whether the associated costs were paid using federal or matching funds; and\n \nn Source of the matching funds.\nIf there are third-party in-kind contributions of supplies, explain the amount of the supplies contributed and the \nvaluation.\n", "158\nLOW INCOME TAXPAYER CLINICS\nContractual\nReport the cost of rent, utilities, and other contracted items or services that were used in operating the clinic. \nDonated space may be included as matching funds and the value assigned may not exceed the fair rental value of \ncomparable space. The explanation should identify:\n \nn Nature of the expense;\n \nn Whether the associated costs were paid using federal or matching funds; and\n \nn Source of the matching funds.\nIf a contracted item or service pertains to other programs in addition to LITC activities, only the portion \ndirectly attributable to LITC activities may be allocated to the LITC Program. The narrative must explain the \nmethodology used to apportion costs between LITC activities and other programs.\nThere are two acceptable methodologies for calculating federal funds allocable to indirect costs:\n \nn Indirect Cost Rate Agreement\ni.\t Must be approved in advance;\nii.\t Agreement must set forth cost items included in the rate; and\niii.\t The clinic may not charge items included in the rate as separate expense items.\n \nn De minimis 15 Percent Rate\ni.\t Rules are set forth in 2 CFR § 200.414(f); and\nii.\t Clinics that use the de minimis rate to charge indirect costs must charge costs consistently across federal \ngrants and may not double charge or inconsistently charge as both.\nFor example, if a clinic is part of a larger organization that has an indirect cost rate agreement and the rental cost \nof the facility in which the clinic operates is included in the negotiated rate, then the clinic may not include the \nfacilities cost under the Contractual Expense category. Similarly, if the clinic elects to use the de minimis rate to \ncharge indirect costs on all its federal awards, no facilities and administration costs may be charged as direct costs.\nConstruction\nThis section has been disabled. No construction expenses are allowed.\n", "159\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nOther Expenses\nReport all other direct costs that were incurred in operating a clinic that are not properly included in categories A \nthrough G. The value of volunteer in-kind services is included in this category as matching funds. The explanation \nshould identify:\n \nn The type of expense;\n \nn Whether the cost was paid using federal or matching funds; and\n \nn Source of the matching funds.\nThe explanation must also disclose the rate or rates that were used to value volunteer in-kind services and the \nnumber of volunteer hours that were provided, categorized by type of service or volunteer.\nIndirect Costs\nReport indirect costs not directly related to the LITC Program but incurred as part of the general overhead and \nadministration of the grant recipient. Indirect charges may be charged as a use of federal funds based upon an \napproved Indirect Cost Rate Agreement or the de minimis rate allowed under 2 CFR § 200.414(f). However, \nindirect charges may not be counted as matching funds and the rate may only be applied to the base paid with \nfederal funds.\nThe narrative explanation should identify the indirect cost rate, the base to which the rate was applied, and the \ncomputation for the indirect charges amount. Briefly summarize the expenses included in the indirect cost rate \nagreement.\nIf indirect costs were charged to the LITC grant, no items that are included in the indirect cost rate or the de \nminimis rate may be charged as direct expenses. For example, if a clinic is part of a larger organization that has \nan Indirect Cost Rate Agreement and the rental cost of the facility in which the clinic operates is included in the \nnegotiated rate, then the clinic may not include the facilities cost under the Contractual Expense category. Clinics \nthat use the de minimis rate to charge indirect costs must charge costs consistently across federal grants and may \nnot double charge or inconsistently charge as both. See Publication 3319 and 2 CFR § 200.414 for guidance on \nindirect charges.\nNOTE: The de minimis rate under 2 CFR § 200.414(f) of the Uniform Guidance, has changed from ten percent \nof MTDC to 15 percent for 2025. \n", "160\nLOW INCOME TAXPAYER CLINICS\nMatching Funds\nThis section addresses matching funds from sources other than the federal government.\nProvide a narrative that includes an explanation of the sources and amounts of matching funds. The clinic must \nstate explicitly that matching funds provided to the LITC Program were (1) not used as matching funds for any \nother federal program and (2) not funds received from any other federal grant unless speciﬁcally authorized by \nstatute to be used as matching funds.\n \nn List amount of match by source; and\n \nn List total of all match funding.\nInput one source of matching funds per line. Click on the Add button to enable the additional line option.\nReturning Unused Grant Funds and Requesting Additional Grant Funds\nThis section addresses returning grant funds and requesting additional funds at interim.\nIf you are returning funds at interim, select the Yes button and provide a statement about why the funds are being \nreturned. If you are returning funds at Year-end, select the Yes button but only provide a statement if the amount \nyou are returning exceeds $500. The Year-end statement about returned funds should include the reason(s) why \ngrant funds were not expended or made available for redistribution to other grantees at interim and whether this \nwas due to a one-time occurrence or an ongoing issue.\nNOTE: A clinic must notify its assigned advocacy analyst when it identiﬁes that it will not spend all the grant \nfunds, and it is outside of the Interim and Year-end reporting submission times. Timely notiﬁcation is important \nbecause the Program Ofﬁce may be able to redistribute the unused funds to another clinic.\nFor the Interim Report only, if the LITC grant award is less than $200,000, a clinic may request additional LITC \ngrant funds for the current grant year (to be used before December 31). Select the Yes button and provide a \nstatement indicating the amount of additional funds requested, the expense category or categories where the funds \nwill be spent, and the amount and source of matching funds that will be provided if the additional funding is \nawarded. The total funds requested for the grant year may not exceed $200,000. See IRC § 7526(c)(2).\nTo ﬁnalize the form, see the instructions for how to save, validate, and submit forms.\n", "161\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nFor Paperwork Reduction Act Notice, see Publication 3319.\nForm 13424-L \n(May 2018)\nDepartment of the Treasury - Internal Revenue Service\nStatement of Grant Expenditures\nOMB Number \n1545-1648\nName of Low Income Taxpayer Clinic\nGrant Period\nFrom\nTo\nExpense Categories\nFederal\nMatch\nTotal\nA. Personnel\nB. Fringe Benefits\nC. Travel \nD. Equipment\nE. Supplies\nF. Contractual\nG. Construction\nH. Other Expenses\nI. Total Direct Charges\nJ. Indirect Charges\nK. Totals\n", "162\nLOW INCOME TAXPAYER CLINICS\nPage 2\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nGrant Expenditures Narrative Explanations\nA. Personnel\nB. Fringe Benefits\nC. Travel\nD. Equipment\nE. Supplies\nF. Contractual\nG. Construction\n", "163\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nPage 3\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nH. Other Expenses\nI. Total Direct Charges\nJ. Indirect Costs\nMatching Funds\nUnused Grant Funds\nAdditional Funding Request (Interim Report ONLY)\n", "164\nLOW INCOME TAXPAYER CLINICS\nPage 4\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nInstructions for Form 13424-L, Statement of Grant Expenditures\nA. Personnel \n \nReport salaries and wages that were paid to LITC staff. Do not \ninclude fringe benefits in this category (fringe benefits should be \naccounted for in category B). In the explanation, list each staff \nmember's name, position, rate of pay and time devoted to clinic \nactivities (hourly wage and number of hours of service, or annual \nsalary and percentage of annual salary). State the portion of \neach staff member's salary or wages paid from federal and \nmatching funds, as well as the source of the matching funds. \nVolunteer in-kind services should not be included under the \nPersonnel category. They must be included under category H, \nOther Expenses. \n \nCalculate each clinic staff member's full-time equivalent (FTE). \nTake the staff member's total hours worked for the clinic and \ndivide it by total hours in the reporting period. For staff assigned \nto LITC activities on a percent of total working hours, convert the \napplicable percentage into a decimal. \n \nNote: If a staff member is full-time with the organization but only \na partial FTE for the clinic, multiply the FTE times the full-time \nsalary to arrive at the proper amount to include as a personnel \nexpense. \n \nCalculate the personnel expense for each staff member. \nPersonnel expense can be calculated as a percent of total time/\nFTE multiplied by salary, or by multiplying the number of hours \nworked by the applicable hourly rate. \n \nDetermine and list out the dollar amount attributable to federal \nand match. List sources of match in the comment section. \n \nB. Fringe Benefits \n \nReport fringe benefits that were paid on behalf of LITC staff \nwhose wages and salaries are reported in personnel costs \n(category A above). In the explanation state the fringe benefits \nrate(s), the items that constitute the fringe benefits, what portion \nwas paid by federal funds and matching funds, and the source of \nmatching funds. Identify the rate applicable to each staff position \nif varying rates apply by position.\nNote: Interim and Year-End Reports, including this form (Form \n13424-L) may be released under the Freedom of Information Act \n(FOIA). In response to a FOIA request, the LITC Program Office \nwill release these reports after appropriate redactions to ensure \nconfidentiality of taxpayer information. \n \nPurpose \n \nForm 13424-L, Statement of Grant Expenditures, is used to \nreport how federal grant funds and matching funds were spent \nby the clinic during the reporting period. This form is also used to \nreport a narrative explanation of how each expense amount was \ncalculated and the sources and valuation of matching funds. All \nexpenses must be reasonable, necessary, and allocable to this \ngrant. See Publication 3319 or 2 CFR Part 200 for guidance on \ncosts and matching funds. \n \nNote: Grant expenditure amounts must also be reported on SF \n425. \n \nReporting Requirements \n \nAll clinics must complete this form. See Publication 3319 for \nadditional information. \n \nReporting Period \n \nClinics are required to report on LITC activities twice for each \ngrant year. The grant year is January 1 through December 31 for \nthe year in which a grant award is received. An Interim Report is \nrequired to report expenditures incurred for the period from \nJanuary 1 through June 30; a Year-End Report is required to \nreport expenditures incurred for the entire grant year, the period \nfrom January 1 through December 31. \n \nSpecific Instructions for Completing the Form \n \nEach line item does not require a dollar-for-dollar match, but the \ntotal matching funds must equal or exceed the total federal funds \nexpended. \n \nThe total amount reported on this form for expenditure of Federal \nfunds (line K, Federal column) must be the amount of Federal \nfunds spent during the reporting period; do not include any \namounts drawn from the award using the Payment Management \nSystem (PMS), but not spent. The PMS is operated by the \nDepartment of Health and Human Services, Division of Payment \nManagement. \n \nGrant Expenditures Narrative Explanation \n \nThis section requires more detailed information about your \nLITC's expenditures. Each letter of the Grant Expenditures \nNarrative Explanation corresponds to an expense category in the \nDetailed Budget Worksheet. The information provided in the \nnarrative should be sufficiently detailed so that a reviewer can \narrive at the same amounts listed on the Detailed Budget \nWorksheet by expense and by category (federal or match). \n \n \n• Show the formula (methodology) for calculating fringe \nbenefits for each position listed in Category A;\n• State what items are included in fringe benefits;\n• Provide the dollar amount attributable to federal and match; \nand\n• Indicate the source of matching funds.\nC. Travel \nReport travel costs, including costs associated with attendance \nat the annual LITC conference and other travel expenses directly \nrelated to conducting LITC business or activities. In the \nexplanation, identify:\n• The travel costs listed;\n• Whether the costs were paid with federal or matching funds; \nand\n• The source of the matching funds.\n", "165\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nPage 5\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nPlease break down travel costs by category, such as \ntransportation, hotel, meals, and incidental expenses (MIE), and \nmileage. If using a mileage rate, show the computation. \n \nD. Equipment \n \nReport the cost of equipment that was purchased by the clinic \nand used in operating an LITC program. Donated equipment \nmay be included as matching funds and must be valued at the \nfair market value of the property at the time of the donation. In \nthe explanation, identify:\n• The equipment purchased or donated;\n• Whether the associated costs were paid using federal or \nmatching funds; and\n• The source of the matching funds.\nIf there were third-party in-kind contributions of equipment, \nidentify the equipment, the donor, and the how the valuation was \ndetermined. Only equipment costing $5,000 or more is included \nin the category; equipment costing less is included in Category E. \n \nE. Supplies \n \nReport the cost of supplies and equipment costing less than \n$5,000 that were used in operating the LITC. Donated supplies \nmay be included as matching funds and must be valued at the \nfair market value of the property at the time of the donation. In the \nexplanation, identify:\nIf there are third-party in-kind contributions of supplies, explain \nthe amount of the supplies contributed and how the valuation was \ndetermined, as well as the source of the donation. \n \nF. Contractual \n \nReport the cost of rent, utilities, and other contracted items or \nservices that were used in operating an LITC program. Donated \nspace may be included as matching funds and the value \nassigned may not exceed the fair rental value of comparable \nspace. The explanation should identify:\n• The value of supplies used;\n• Whether the associated costs were paid using federal or \nmatching funds; and\n• The source of the matching funds.\n• Nature of the expense;\n• Whether the associated costs were paid using federal or \nmatching funds; and\n• The source of the matching funds.\n \nIf a contracted item or service pertains to other programs in \naddition to LITC activities, only the portion directly attributable to \nLITC activities may be allocated to the LITC program. The \nnarrative must explain the methodology used to apportion costs \nbetween the LITC activities and other programs. \n \nThere are two acceptable methodologies for calculating federal \nfunds allocable to indirect costs:\n• Nature of the expense;\n• Whether the associated costs were paid using federal or \nmatching funds; and\n• The source of the matching funds.\n• Indirect Cost Rate Agreement\ni. Must be approved in advance;\nii. Agreement must set forth cost items included in the \nrate; and\niii. The clinic may not charge items included in the rate \nas separate expense items.\nThe explanation must also disclose the rate or rates that were \nused to value volunteer in-kind services and the number of \nvolunteer hours that were provided, categorized by type of \nservice or volunteer, as appropriate. \n \nI. Total Direct Charges \n \nThe total of the direct charges is the sum of lines A through H for \neach column. \n \nJ. Indirect Charges \n \nReport indirect costs not directly related to the LITC program, but \nincurred as part of the general overhead and administration of the \ngrantee. Indirect charges may be charged as a use of federal \nfunds based upon an approved Indirect Cost Rate Agreement or \nthe 10% de minimis rate allowed under 2 CFR Part 200. \nHowever, indirect charges may not be counted as matching funds \nand the rate may only be applied to the base paid with federal \nfunds. The narrative explanation should identify the indirect cost \nrate, the base to which the rate was applied, and the computation \nfor the indirect charges amount. Briefly summarize the expenses \nincluded in the indirect cost rate agreement. \n \nIf indirect costs were charged to the LITC grant, no items that are \nincluded in the indirect cost rate or the de minimis rate may be \ncharged as direct expenses. For example, if a clinic is part of a \nlarger organization that has an Indirect Cost Rate Agreement and \nthe rental cost of the facility in which the clinic operates is \nincluded in the negotiated rate, then the clinic may not include the \nfacilities cost under the Contractual Expense category. Similarly, \nif the clinic elects to use the de minimis rate to charge indirect\nFor example, if a clinic is part of a larger organization that has an \nindirect cost rate agreement and the rental cost of the facility in \nwhich the clinic operates is included in the negotiated rate, then \nthe clinic may not include the facilities cost under the Contractual \nExpense category. Similarly, if the clinic elects to use the de \nminimis rate to charge indirect costs on all its federal awards, no \nfacilities and administration costs may be charged as direct costs. \n \nG. Construction \n \nThis category is not applicable to this grant. No construction \nexpenses are allowed. \n \nH. Other Expenses \n \nReport all other direct costs that were incurred in operating an \nLITC program that are not properly included in categories A \nthrough G. The value of volunteer in-kind services is included in \nthis category as matching funds.The explanation should identify:\n• De Minimis 10 percent rate\ni. Rules are set forth in 2 CFR Part 200; and\nii. Clinics that elect to use the de minimis rate are prohibited \nfrom charging administrative or facility costs as separate \nexpense items.\n", "166\nLOW INCOME TAXPAYER CLINICS\nPage 6\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nReturning Unused Grant Funds \n \nComplete this section by providing a statement as to whether the \nclinic will spend its entire LITC grant award by the end of the \ngrant year. In the event the clinic anticipates that it will not spend \nits entire award, the clinic must contact the LITC Program Office \nimmediately so the funds can be redistributed to other grantees. \n \nComplete this section for the Year-End Report if the amount of \nunused grant funds at the end of the grant year exceeds $500. \nInclude the reason(s) why excess grant funds were not \nexpended or made available for redistribution to other grantees \nand whether this was due to a one-time occurrence or an \nongoing issue. \n \nRequest Additional Grant Funds (This section applies to the \nInterim report only.) \n \nIf you wish to request additional LITC grant funds for the current \ngrant year (to be used before December 31), and your LITC \ngrant award is less than $100,000, indicate the amount of \nadditional funds requested, the expense category or categories \nwhere the funds will be spent, and the amount and source of \nmatching funds that will be provided if the additional funding is \nawarded. \n \nThe total funds requested for the grant year may not exceed \n$100,000. See IRC § 7526(c)(2). After entering amounts into the \nGrant Expenditures Narrative, verify that the sum of the amounts \nlisted under each expense type and each category (federal/\nmatch) are consistent with the amounts listed on the Detailed \nBudget Worksheet. \ncosts on all its federal awards, no facilities and administration \ncosts may be charged as direct costs. See Publication 3319 or 2 \nCFR Part 200 for guidance on indirect charges. \n \nMatching Funds \n \nThis section addresses matching funds from sources other than \nthe federal government. Complete this section by providing a \nnarrative that includes an explanation of the sources and \namounts of matching funds. The clinic must state explicitly that \nmatching funds provided to the LITC program (1) were not used \nas matching funds for any other federal program and (2) were not \nfunds received from any other federal grant unless specifically \nauthorized by statute to be used as matching funds.\n• List amount of match by source; and\n• List total of all match funding.\n", "167\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nFor Paperwork Reduction Act Notice, see Publication 3319.\nForm 13424-L\n(May 2018)\nDepartment of the Treasury - Internal Revenue Service\nStatement of Grant Expenditures\nOMB Number \n1545-1648\nName of Low Income Taxpayer Clinic\nABC LITC\nGrant Period\nFrom\n1/1/2019\nTo\n12/31/2019\nExpense Categories\nFederal\nMatch\nTotal\nA. Personnel\n79,821\n36,720\n116,541\nB. Fringe Benefits\n1,525\n21,783\n23,308\nC. Travel\n2,079\n2,079\nD. Equipment\nE. Supplies\n1,900\n1,900\nF. Contractual\n11,899\n11,899\nG. Construction\nH. Other Expenses\n28,263\n28,263\nI. Total Direct Charges\n81,346\n100,034\n181,380\nJ. Indirect Charges\n17,481\n11,654\nK. Totals\n93,000\n100,034\n193,034\n", "168\nLOW INCOME TAXPAYER CLINICS\nPage 2\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nGrant Expenditures Narrative Explanations\nA. Personnel\nABC Legal Services computes 1.0 FTE on a 40-hour work week (2,080 hours per year) All dollars are rounded to the nearest dollar. FTE rounded to \nnearest hundreth. \nCD/QTE (Atty)-John Fordham-.8 FTE Annual Salary $89,000 x 0.8=$71,200 Federal:$50,000 Match: $21,200 (ABC Operating Funds, Legal \nServices Corporation, LSC) \nParalegal- Alice Gonzaga .43 FTE $22 x 900 hours= $19,800 Federal: $10,000 $9,800 XYZ Private Foundation funds \nIntake- Ruth Washington .50 FTE $15 x 1036.09 hours= $15,541 Federal: $15,541 Match: $0 \nReceptionist- Deborah Chapman 1/3 FTE x $30,000= $10,000 Federal: $4,280 Match:$5,720 XYZ Private Foundation funds \nFederal: $79,821 Match: $36,720 ($21,200 ABC Operating Funds/LSC + $15,520 XYZ Private Foundation)\nB. Fringe Benefits\nFringe Benefits are 20% of wages of $116,541. \nFederal:$1,525 Match: $21,783 XYZ Private Foundation funds.\nC. Travel\nLocal travel to conduct educational and outreach activities. $45 parking. $281 mileage (525 miles at $.535 per mile). \n$1,753 of travel to LITC Conference. $950 Hotel. $553 Air fare. $200 MI&E. Travel to and from airport $50 Taxi. \nFederal: $0 Match: $2,079 ($45 + $281 + $1,753) XYZ Private Foundation funds. \nD. Equipment\n$0\nE. Supplies\nABC Legal Services uses a full-time equivalent (FTE) method to allocate certain direct shared expenses, including Supplies, Telephone and Internet, \nABC Legal Services uses a full-time equivalent (FTE) method to allocate certain direct shared expenses, including Supplies, Telephone and Internet, \nand and 2 CFR § 200.501 Audit Cost. Under this method, the allocation percentage is determined by dividing the FTEs of employee time devoted to \nthe LITC program by the total FTEs available in the ABC Legal Services organization. The LITC program staffing will be 2.06 FTEs (.80 FTE for \nJohn Fordham + .43 FTE for Alice Gonzaga + .50 FTE for Ruth Washington + .33 FTE for Debra Chapman = 2.06 FTEs). Total FTEs in the ABC \nLegalServices organization is 40 FTEs. The ratio of shared expenses is estimated at 5.15% (2.06/ 40). \nTotal cost of supplies for the organization is estimated to be $36,900 and will include the cost of laptop computers, printers, copy paper, toner, pens, \npencils, envelopes, postage, etc. $36,900 x 5.15% = $1,900. \nFederal: $0 Match: $1,900 XYZ Private Foundation funds.\nF. Contractual\nTotal telephone and internet shared cost is estimated to be $35,880.$35,880 x 5.15%(FTE allocation) = $1,848. The organization's total audit cost (a \nshared expense) is estimated to be $20,400. $20,400 x 5.15% (FTE allocation)= $1,051. Advertising costs – These costs will be incurred solely to \npublicize the LITC program. Planned advertising for LITC representation and education services are estimated to be $3,000. \nRent – Facilities costs are generally included in the Indirect Cost Rate Agreement. However, the organization will be renting off-site space at \nNeighborhood Drop-in, a community based organization, solely to conduct weekly intake. The cost of the space is $500 per month. $500 x 12 mo = \n$6,000. \nFederal: $0 Match: $11, 899($1,848 + $1,051 + $3,000 + $6,000) XYZ Private Foundation funds.\nG. Construction\n", "169\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nPage 3\nForm 13424-L (Rev. 5-2018)\nCatalog Number 58506B\nwww.irs.gov \nH. Other Expenses\nRepresentation services: $230/hr x 87 hrs = $20,010. Non-representation services:\nVolunteer attorneys will contribute services including research, consultations, and review of educational materials. Valuation rate is the same as pay\nrate for staff attorney John Fordham. ($42.79/hr + $8.56/hr fringe) = $51.35/hr x 95 hrs = $4,878.\nA bilingual Enrolled Agent will provide services including ESL consultations and review of educational materials. Valuation rate is consistent with\nthose paid for similar work in the labor market and were determined using BLS information for the locality plus reasonable fringe. ($22.50/hr +\n$4.50/hr fringe) = $27/hr x 75 hrs = $2,025.\nLaw students will represent taxpayers before the IRS pursuant to a special appearance authorization. Valuation rate is $18/hr which represents 35%\nof the staff attorney's pay rate, including fringe. (Note: students are not permitted to use the $230/hr rate available to other qualified\nrepresentatives.)$18/hr x 75 hrs = $1,350. Federal: $0 Match: $28,263 ($20,010+$4,878+$2,025+$1,350) Third Party In-Kind\nI. Total Direct Charges\nJ. Indirect Costs\n$116,541 x 15% = $17,481\nFederal: $11,654\n(Please note for this example the MTDC only takes into consideration the direct salary costs for LITC staff $116,541. Additional items such as \nfringe benefits supplies and materials and travel directly attributable to the work of the grant could also be utilized in calculating the MTDC if it can \nbe shown they are direct costs of performing work under the LITC grant. See Section IV.E. ii, Direct vs. Indirect Expenses, Publication 3319 LITC \nGrant Application and Guidelines.)\nMatching Funds\nTotal matching funds will be $100,034 from the following sources: \n$53,181 cash from XYZ Private Foundation \n$21,200 cash from ABC Corp Operating Funds (LSC) \n$25,653 third party in-kind \nThese funds were not used as matching funds for any other federal program.\nUnused Grant Funds\nNA\nAdditional Funding Request (Interim Report ONLY)\nNA\n", "170\nLOW INCOME TAXPAYER CLINICS\nINSTRUCTIONS FOR FORM 13424-N, LITC PROGRAM NARRATIVE \nREPORT\nForm 13424-N, LITC Program Narrative Report, is used to report information about certain representation, \neducation, and advocacy work the clinic performed during the reporting period. This form is used to report \nnarrative explanations of the program plan, how the clinic meets the requirements of the grant, trends in the \ntypes of cases encountered, and success stories of note that occurred during the reporting period. This form \nalso provides an opportunity to supplement responses from other reporting forms included in the Interim and \nYear-end Report that relate to representation, education, and advocacy efforts.\nThis form is also used to report the steps taken to resolve open cases and provide ongoing representation, where \nappropriate, for clinics that will no longer be participating in the LITC grant program in the next grant period.\nThe Program Ofﬁce uses the information reported on this form and the other reporting forms to determine \nthe scope of services provided by clinics. Data from all clinics is totaled to provide program-wide statistical \ninformation about services provided to low-income and ESL taxpayers.\nSpecific Instructions for Completing the Form\nAll ﬁelds require an entry even if the response is N/A or Not Applicable. Each section has an 8,000 character \nlimit, except where designated. For purposes of reporting on Program Plan Progress (Section 1) and addressing \nGrant Requirements (Section 2), clinics should report activities performed between January 1 and June 30 on the \nInterim Report. The Year-end Report will cover work performed between January 1 and December 31 with the \nexception of Success Stories (Section 3) and Emerging Issues (Section 4), which should be answered from work \nperformed during the second half of the year only. However, if an emerging issue was included in the Interim \nReport, and continued through the second half of the year, it is appropriate to include it again in the Year-end \nReport, especially if the issue or trend increased in prevalence or new examples of it were identiﬁed. To the extent \nthat these instructions may conflict with the information included with the Form 13424-N ﬁllable form, please \nfollow the instructions provided here.\nProgram Plan Progress\nThe system will navigate to the screen below when the Form 13424-N is selected on the Form Selection screen. \nReport the progress made in implementing the program plan during the reporting period in this section. \nInclude the description of the progress made in meeting the numerical and substantive goals and objectives, \nrespectively, that were detailed in the grant application on Form 13424-M, Low Income Taxpayer Clinic \nApplication Narrative, or as revised in any amendments or continuing funding requests.\n", "171\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nGrant Requirements\nIn this section, report how certain requirements of the LITC grant were met.\nUse line 2.ix to supplement responses from other reporting forms included in the Interim and Year-end Report \nthat relate to representation, education, and advocacy efforts.\n", "172\nLOW INCOME TAXPAYER CLINICS\nEmerging Issues\nReport frequently encountered trends identiﬁed in the types of cases encountered through work on behalf of low- \nincome or ESL taxpayers during the reporting period in this section.\nInput one issue per item box. Click on the Add button to enable the additional line option.\nNOTE: Do not include any conﬁdential or personally identiﬁable taxpayer information. See Publication 3319 for \nadditional information about conﬁdentiality.\nSuccess Stories\nReport notable stories of achievement of the LITC mission that occurred during the reporting period in this \nsection.\nInput one issue per item box. Click on the Add button to enable the additional line option.\nThe response should describe particular cases or activities but do not include any conﬁdential or personally \nidentiﬁable taxpayer information. See Publication 3319 for additional information about conﬁdentiality.\nLast Year in LITC Program\nOnly complete this section if included with a ﬁnal Year-end report of a clinic that will not be receiving LITC \ngrant funding in the next grant period.\nIf the clinic will no longer be participating in the LITC grant program, report the steps taken to resolve open cases \nand provide ongoing representation, where appropriate.\nTo ﬁnalize the form, see the instructions for how to save, validate, and submit forms.\n", "173\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nHOW TO SAVE, VALIDATE, AND SUBMIT FORM 13424 SERIES \nClick Save to save data entered before validating. When ready to submit the form, click Validate to indicate the \ninformation is complete.\nWhen there are errors, the system will refresh to the screen below and list at the top of the screen the ﬁelds that \nwere not completed. The system will not allow the report status to change to Validated until all issues are resolved \nand the form is re-validated.\nThe system will refresh to the screen below and the report status will show as Validated if there are no errors and \nonce all errors are corrected.\nOnce a reporting form is saved and validated without any errors, it is ready to be submitted to the LITC Program \nOfﬁce. The statuses can be found on the Form Selection screen and/or within each form itself. The individual who \nhas the role of Principal Investigator/Program Director (PI/PD) must submit the reporting forms. Ordinarily, this \nis the Clinic Director; in some organizations, this role may be held by the Executive Director. \nTo submit reporting forms, do the following:\n \nn Go to the Form Selection screen;\n \nn Locate the form to submit;\n \nn Follow the steps above to access the form; and\n \nn Click on the Submit link. (The submit link will not appear until the form moves to the Validated status).\n", "174\nLOW INCOME TAXPAYER CLINICS\nNOTE: Once a form is submitted to the Program Ofﬁce it is no longer editable. To edit a form that was \nprematurely submitted, email the LITC Program Ofﬁce at LITCProgramofﬁ[email protected] and copy the clinic’s \nassigned advocacy analyst. The advocacy analyst will contact the organization to conﬁrm the request and the form \nwill be returned for edit. Follow the instructions above to resubmit the form to the LITC Program Ofﬁce.\nTo exit the form, click the Form Selection link and the system will navigate back to the form details screen.\n", "175\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nINSTRUCTIONS FOR STANDARD FORM 425, FEDERAL FINANCIAL \nREPORT (YEAR-END ONLY)\nStandard Form 425, Federal Financial Report, is used to report the amount of federal grant funds received and \nspent during the grant period and the amount of matching funds spent during the grant period. In preparing this \nform, adhere to existing guidelines in 2 CFR Part 200 and Publication 3319, which explain allowable costs. See \nPublication 3319, 2 CFR § 200.306, and 2 CFR § 1000.306 for guidance on matching funds.\nThe instructions for completing Standard Form 425, Federal Financial Report, contained in this Publication \nare intended as a guide for submitting LITC grant reports. For instructions on preparing required quarterly \nsubmissions of the Cash Transactions Record in the Payment Management System (PMS), visit the PMS Program \nSupport Center at https://pms.psc.gov/ and click on the Training tab.\nAccessing the Form\nTo access Standard Form 425 on GrantSolutions, click on the Reports link on the My Grants List screen.\nThe system will navigate to the screen below. Click on the drop-down arrow on the right-hand side for past \nreporting periods. Click on the start button or edit button.\nHINT: You may need to look under past reporting periods to find the correct period.\n", "176\nLOW INCOME TAXPAYER CLINICS\nCompleting the Form\nThe system will then navigate to the screen below. All ﬁelds on the form must be completed.\nScroll down on this screen and the next section includes lines 1-9, which will be prepopulated and locked down \nfrom editing, except for line 7, Basis of Accounting. Please select either Cash or Accrual to indicate which basis \nwas used for recording transactions related to the grant award and for preparing this Standard Form 425. See the \nGlossary for an explanation of each basis of accounting.\n", "177\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nContinue to scroll down and the next section is lines 10(a) – 10(c).\nLine 10(a). Enter the amount of federal cash that the clinic has drawn down from the XXXX grant award in the \nPMS account.\nLine 10(b). Enter the amount of federal cash reported on line 10(a) that has been disbursed to pay or reimburse \nLITC expenses.\nNOTE: For lines 10(a) and 10(b) on the Year-end Report, these amounts should include any drawdowns or \ndisbursements made after December 31, XXXX but before the date the report is submitted. \nLine 10(c). Enter the amount of line 10(a) minus line(b). The system will automatically calculate this amount.\nNext, scroll down further and the next section contains the federal expenditures and unobligated balances, lines \n10(d) – 10(h).\nLine 10(d). The amount of federal funds authorized is prepopulated and cannot be changed.\nLine 10(e). Enter the amount of federal funds expended during the grant period. See Glossary for an explanation \nof the cash and accrual bases of accounting.\nLine 10(f). Enter the amount of federal funds that represent expenses incurred but not yet paid as of the end of \nthe reporting period, if not reported on line 10(e). Cash basis reporters may need to enter an amount on this line; \nfor accrual basis reporters, the amount on this line will likely be zero.\nLine 10(g). The system will automatically calculate the sum of lines 10(e) and 10(f).\nLine 10(h). The system will automatically calculate line 10(d) minus 10(g). On the Year-end Report, the amount \nshown on this line represents unspent grant funds and must be explained in the narrative on Form 13424-L, \nStatement of Grant Expenditures.\n", "178\nLOW INCOME TAXPAYER CLINICS\nScroll down and the next section contains the recipient share, lines 10(i) – 10(k).\nLine 10(i). For the purposes of the LITC Program, the term “recipient share” has the same meaning as the term \n“matching funds.” Enter the amount of matching funds required for grant year XXXX. The amount should be the \nsame as line 10(g) because the LITC grant requires a dollar-for-dollar match.\nLine 10(j). Enter the amount of matching funds expended during the reporting period speciﬁed on line 9, \nincluding the value of all third period in-kind contributions. \nNOTE: This can be more than the federal amount if more matching funds were received. This amount should be \nequal to the match amount claimed on Form 13424L.\nLine 10(k). The system will automatically calculate line 10(i) minus 10(j).\nScroll down and the next section contains program income, lines 10(l) – 10(o).\nLine 10(l). Enter the amount of nominal fees or other program income earned during the reporting period. Do \nnot report any program income here that is being allocated as part of the recipient’s match amount included in \nLine 10(j).\nLine 10(m). Enter zero. The LITC Program does not utilize the deduction alternative.\nLine 10(n). Enter the amount of program income that was added to funds committed to the total project costs \nand expended to further eligible project or program activities.\nLine 10(o). The system will automatically calculate line (l) minus line (m) or line (n). This amount equals the \nprogram income that has been earned but not expended, as of the reporting period end date.\nScroll down to the section that contains indirect expenses, lines 11(a) – 11(g).\n", "179\nLOW INCOME TAXPAYER CLINICS\nAPPENDIX B\nVII\nI\nII\nIII\nIV\nV\nVI\nAPPENDIX B\nGLOSSARY \nINDEX\nEnter cumulative amounts from date of the inception of the award through the end date of the reporting period \nspeciﬁed on line 9. Only grant recipients using an indirect cost rate should complete this section. Otherwise, skip \nto line 12.\nLine 11(a). State whether the type of indirect cost rate is Provisional, Predetermined, Final, Fixed, or de minimis.\nNOTE: Although changes were made to 2 CFR 200 in April 2024, those changes may not be reflected on all the \nforms on the GrantSolutions system at the time that the year-end report is submitted. If the de minimis indirect \ncost rate populates incorrectly, please reach out to the LITC Program Office for assistance. \nLine 11(b). Enter the indirect cost rate in effect during the reporting period.\nLine 11(c). Enter the beginning and ending effective date dates for the rate.\nLine 11(d). Enter the amount of the base against which the rate(s) was applied.\nLine 11(e). Enter the amount of indirect costs charged during the time period speciﬁed. (Multiply 11(b) by 11(d)).\nLine 11(f). Enter the amount of grant funds awarded for the reporting period that were allocated to indirect costs.\nScroll down and the next section contains a place for comments. There should not be any attachments to the \nStandard Form 425.\n", "180\nLOW INCOME TAXPAYER CLINICS\nSubmitting the Standard Form 425\nScroll down and the next section is line 13, the certiﬁcation and submission. First, click on check for errors. The \nsystem does a validation of the information within the form. (It does not validate against information in other \nreport forms.) If there are no errors, a pop-up box will appear and say, no errors found. If there are errors, the \npop-up box will appear with a list of the errors to be addressed.\nWhen the form is ready to be submitted, put a check mark in the box under line 13, next to the certiﬁcation \nstatement. Once the box is checked, the submit report button will turn blue, indicating it is enabled.\nNOTE: The submit report button will not be enabled if there are any errors on the form.\n", "181\nLOW INCOME TAXPAYER CLINICS\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nFEDERAL GRANT ACRONYMS\nFEDERAL GRANT ACRONYMS\n", "182\nLOW INCOME TAXPAYER CLINICS\nABA\nAmerican Bar Association\nACS\nAutomated Collection System\nBLS\nBureau of Labor Statistics\nCFR\nCode of Federal Regulations\nCLE\nContinuing Legal Education\nCPA\nCertified Public Accountant\nCPE\nContinuing Professional Education\nCRU\nCivil Rights Unit\nDoD\nDepartment of Defense\nDUNS\nData Universal Numbering System\nEA\nEnrolled Agent\nEDI\nEquity, Diversity, and Inclusion\nEFT\nElectronic Funds Transfer\nEIN\nEmployer Identification Number\nEITC\nEarned Income Tax Credit\nESL\nEnglish as a Second Language\nF&A\nFacilities and Administrative Costs\nFAC\nFederal Audit Clearinghouse\nFDIC\nFederal Deposit Insurance Corporation\nFFATA\nFederal Funding Accountability and Transparency Act\nFOIA\nFreedom of Information Act\nFTE\nFull-time equivalent\nGAAP\nGenerally Accepted Accounting Principles\nGSA\nGeneral Services Administration\nHHS\nDepartment of Health and Human Services\nICRA\nIndirect Cost Rate Agreement\nIHE\nInstitutions of Higher Education\nIRB\nInternal Revenue Bulletin\nIRC\nInternal Revenue Code\nITIN\nIndividual Taxpayer Identification Number\nLEP\nLimited English Proficiency\nLITC\nLow Income Taxpayer Clinic\nLSC\nLegal Services Corporation\nLTA\nLocal Taxpayer Advocate\nMCLE\nMandatory or Minimum Continuing Legal Education\n", "183\nLOW INCOME TAXPAYER CLINICS\nFEDERAL GRANT ACRONYMS\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nFEDERAL GRANT ACRONYMS\nMIE\nMeals and Incidental Expenses\nMTDC\nModified Total Direct Costs \t\nNCC\nNon-Competing Continuation\nNOA\nNotice of Award\nNTA\nNational Taxpayer Advocate\nOIC\nOffer in Compromise\nOMB\nOffice of Management and Budget\nPMS\nPayment Management System\nPSA\nPublic Service Announcement\nQBA\nQualified Business Administrator\nQTE\nQualified Tax Expert\nSAM\nSystem for Award Management\nSAMS\nSystemic Advocacy Management System\nSSN\nSocial Security Number\nTAC\nTaxpayer Assistance Center\nTAS\nTaxpayer Advocate Service\nTBOR\nTaxpayer Bill of Rights\nTCE\nTax Counseling for the Elderly\nTCO\nTax Compliance Officer\nTIN\nTaxpayer Identification Number\nTVPA\nTrafficking Victims Protection Act of 2000\nUEI\nUnique Entity Identifier\nVITA\nVolunteer Income Tax Assistance\nNOTE: For additional helpful IRS and tax-related acronyms, see the Glossary of Acronyms from the most \nrecent National Taxpayer Advocate Annual Report to Congress.\n", "184\nLOW INCOME TAXPAYER CLINICS\nThis page intentionally left blank.\n", "185\nLOW INCOME TAXPAYER CLINICS\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nGLOSSARY\nGLOSSARY\n", "186\nLOW INCOME TAXPAYER CLINICS\n90/250 Income Requirement – at least 90 percent of taxpayers represented by an LITC must have incomes \nwhich do not exceed 250 percent of the poverty level or criteria established by the Director of the Ofﬁce of \nManagement and Budget (OMB). See IRC § 7526(b)(1)(B)(i). The Director of OMB has not established a \npoverty level or criteria. The Department of Health and Human Services (HHS) publishes annual Federal Poverty \nGuidelines based on family unit size and geographic location, which are applicable to the LITC Program. For \n2024, the Federal Poverty Guidelines were published at 89 Fed. Reg. 2961-2963 (Jan.17, 2024).\nA\nAllowable Expenses – expenses chargeable to a grant as a use of federal funds or matching funds in accordance \nwith the cost principles guidance in 2 CFR Part 200 and 2 CFR Part 1000. Generally, for an expense to be \nallowable, the expense must:\n \nn\nBe necessary and reasonable for the performance of the federal award and be allocable thereto under the \napplicable cost principles;\n \nn\nConform with any limitations or exclusions set forth in the cost principles or in the Notice of Award;\n \nn\nBe consistent with policies and procedures that apply uniformly to both federally-ﬁnanced and other \nactivities of the grant recipient;\n \nn\nBe accorded consistent treatment by the grant recipient;\n \nn\nBe determined in accordance with generally accepted accounting principles (GAAP), except for state \nand local governments and Indian tribes only, as otherwise provided for in the cost principles;\n \nn\nNot be included as a cost or used to meet cost sharing or matching requirements of any other federally-\nﬁnanced program in either the current or a prior period;\n \nn\nBe adequately documented; and\n \nn\nBe incurred during the approved budget period. However, the federal awarding agency is authorized, \nat its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent \nbudget periods pursuant to 2 CFR § 200.308(g)(3).\nApplication – a request for LITC grant funding submitted to the LITC Program Office. When used it is referring \nto either an LITC Full Grant Application or a Non-Competing Continuation (NCC) Request, depending upon \nthe type of application that the organization needs to complete. \nAppropriation – a law authorizing federal agencies to obligate funds and make payments from the U.S. \nDepartment of the Treasury for speciﬁed purposes. Appropriations are annual acts and permanent law. Until \nCongress makes an appropriation for the LITC Program, the LITC Program Ofﬁce may not be able to inform \ngrant recipients of the amount of their funding.\nAward – the provision of funds by the LITC Program Ofﬁce to an organization to carry out activities in support \nof the LITC mission. It is based on an approved application and budget and is subject to a federal appropriation.\n", "187\nLOW INCOME TAXPAYER CLINICS\nGLOSSARY\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nGLOSSARY\nB\nBasis of Accounting – the time at which ﬁnancial transactions are recorded. There are two primary methods for \ntracking income and expenses. With accrual basis accounting, income is recorded when earned and expenses are \nrecorded when incurred. With cash basis accounting, income is recorded when received and expenses are recorded \nwhen paid.\nBudget – a request for funds to support an activity, presented by expense category. An initial budget is submitted \nwith the application proposing how the applicant intends to use the funds. If an award is made, the clinic will \nsubmit a revised budget with the clinic’s application amendment that is due shortly after the award amount is \nfinalized and the Notice of Award is issued. \nC\nCase Management System – a system that may be used by grant recipients to capture intake information, \ncalculate client ﬁnancial eligibility, track case status and outcomes, input case notes, maintain timekeeping \nrecords, record educational and outreach activities, and compile data for Interim and Year-end Reports. LITCs \nare strongly encouraged to use case management software to maintain and monitor client ﬁles. An LITC may \npurchase case management software with grant funds to efﬁciently track and report its program activities.\nCatalog of Federal Domestic Assistance (CFDA) – a governmentwide compendium of federal programs and \nactivities that provide assistance or beneﬁts. See https://sam.gov/content/assistance-listings. The CFDA number \nfor the LITC Program is 21.008.\nClinic Director – a staff member who has overall management responsibility for the clinic. The Clinic Director \nmay also be the QTE or QBA, if qualiﬁed. The Clinic Director manages day-to-day clinic operations, prepares or \nreviews the required clinic reports, and signs reports as the clinic’s authorized representative. The Clinic Director \nserves as the primary contact person for both the LITC Program Ofﬁce and the Local Taxpayer Advocate (LTA) \nofﬁce. In most circumstances, the Clinic Director will have the role of Principal Investigator/Program Director \n(PI/PD) in GrantSolutions for purposes of signing and submitting forms. In some organizations, the PI/PD may \nbe the Executive Director. \nCloseout – the process by which the federal awarding agency determines that all applicable administrative \nactions and all required work of the federal award have been completed and takes actions as described in \n2 CFR § 200.344.\nCongressional District – an electoral constituency, apportioned by population, which elects a Member of Congress.\nContinuing Legal Education (CLE) – an accredited professional educational program for attorneys. CLE is \nalso known as MCLE (Mandatory or Minimum Continuing Legal Education). The number of CLE credit hours \nwill vary by program and is dependent upon state CLE board approval. CLE rules vary by jurisdiction. Some \njurisdictions may not allow CLE credit for all types of programs, such as teleconferences or webinars.\n", "188\nLOW INCOME TAXPAYER CLINICS\nContinuing Professional Education (CPE) – an accredited educational program required to maintain a \nprofessional license, such as a Certiﬁed Public Accountant or Enrolled Agent designation.\nD\nDemographics – vital or social statistics (e.g., income, education level, native spoken language) of a group or \npopulation of taxpayers within a deﬁned state, county, or geographic regional area.\nDigital Accountability and Transparency Act of 2014 (The Data Act) – a law that requires the U.S. \nDepartment of the Treasury to establish common standards for ﬁnancial data provided by all government agencies \non the USASpending website to increase transparency in federal expenditures and to make the information more \naccessible to the public. Among other objectives, the Data Act also aims to simplify reporting for entities receiving \nfederal funds and improve the quality of submitted data.\nDirect Costs – costs that can be identiﬁed with or allocated speciﬁcally to a particular program, such as an LITC \nProgram, with a high degree of accuracy. Costs incurred for the same purpose in like circumstances must be \ntreated consistently as either direct or indirect. For additional information, see 2 CFR § 200.413.\nDirect Lobbying – activities supporting the enactment, modiﬁcation, or adoption of any law, regulation, or \npolicy at any level of government. Direct lobbying includes influencing or attempting to influence a Member of \nCongress, a state or local legislator, or any of their staff members to take a position or action on a speciﬁc piece of \nlegislation or potential legislation. For additional information, see 2 CFR § 200.450.\nE\nEngagement Letter – an agreement that deﬁnes the speciﬁc matters for which the LITC will provide \nrepresentation and protects both the representative and the taxpayer by informing both parties as to the agreement \nof assigned responsibilities over the course of the professional relationship. Written copies of the engagement letter \nor retainer agreement signed by both the representative and the taxpayer should be retained by the LITC and a \ncopy should be retained by the taxpayer.\nF\nFamily Unit – for purposes of the 90/250 rule, a family unit is generally deﬁned as an unrelated individual or a \nfamily. An unrelated individual is a person 15 years old or over not living with persons related by birth, marriage, \nor adoption. A family is a group of two or more persons related by birth, marriage, civil union, or adoption who \nlive together. However, if related individuals live together, but the person seeking assistance from the LITC is \nﬁnancially independent, then that person may be treated as a family unit, distinct from relatives in the household. \nIf two unrelated individuals live together, they constitute two family units.\nFederal Register – an ofﬁcial daily publication that provides a uniform system for communicating proposed and \nﬁnal regulations and legal notices issued by federal agencies, including announcements of the availability of funds \nfor ﬁnancial assistance programs.\n", "189\nLOW INCOME TAXPAYER CLINICS\nGLOSSARY\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nGLOSSARY\nFringe Benefits – allowances and services provided by employers to their employees as compensation in addition \nto regular salaries and wages. Fringe beneﬁts include, but are not limited to, the costs of leave (vacation, family-\nrelated, sick, or military), employee insurance, pensions, and unemployment beneﬁt plans. For additional \ninformation, see 2 CFR § 200.431.\nG\nGrant – a ﬁnancial assistance mechanism providing money, property, or both to an eligible entity to carry out an \napproved project or activity.\nI\nIndirect Costs – costs that have been incurred for common or joint objectives with other grant programs and \ncannot be readily identiﬁed with the LITC Program. After direct costs have been determined and assigned directly \nwhere appropriate, indirect costs are those remaining to be allocated to a particular program. Direct cost of minor \namounts may be treated as indirect costs under the conditions described in 2 CFR § 200.413(d). A cost may \nnot be allocated to the LITC Program as an indirect cost if any other cost incurred for the same purpose, in like \ncircumstances, has been assigned to another federal award as a direct cost. Indirect costs may be charged as a use of \nfederal funds based upon an approved Indirect Cost Rate Agreement or the de minimis rate of 15 percent allowed \nunder 2 CFR § 200.414. Indirect costs are not allowable as matching funds.\nIntake – a process used by clinic staff to gather information from a taxpayer seeking assistance to determine \neligibility for services. LITCs must record the taxpayer’s income information on an intake form (paper or \nelectronic). If the taxpayer is part of a family unit, the income of the family unit should be reported and utilized in \nthe eligibility determination. LITCs must also determine and document the amount in controversy during intake.\nIndividual Taxpayer Identification Number (ITIN) – a unique nine-digit number used for tax administration \npurposes that the IRS issues to individuals who are not eligible to obtain a Social Security number (SSN).\nL\nLocal Taxpayer Advocate (LTA) – a delegate of the National Taxpayer Advocate (NTA) who is a manager in a \nlocal jurisdiction and reports to the NTA. IRC § 7803(c)(2)(D)(i)(I) requires that each state have at least one LTA \nwho is independent of the local IRS ofﬁce. Each LTA provides essential guidance and assistance to the LITCs \nwithin his or her geographic area or as assigned by the LTA’s manager. \nLimited Entry of Appearance – to improve efficiency and to encourage the assistance of unrepresented taxpayers, \nthe U.S. Tax Court has allowed practitioners to enter Limited Entry of Appearance. See Tax Court Rule 24, \nlimited representation means that the legal services provided are limited in scope and duration to less than full \nrepresentation. \n", "190\nLOW INCOME TAXPAYER CLINICS\nM\nMatching Funds – the portion of program costs not funded by federal funds. Grant recipients must \nprovide matching funds on a dollar-for-dollar basis for all LITC grant funds received. See IRC § 7526(c)(5), \n2 CFR § 200.1, and § 200.306 for more information. Only funds that are used in direct support of the LITC \nProgram qualify as matching funds. Uniform Administrative Requirements, Cost Principles, and Audit Requirements \nfor Federal Awards, 2 CFR § 200.306 (and the U.S. Department of the Treasury’s implementation thereof at \n2 CFR § 1000.306) provides that all contributions, including cash and third-party in-kind, shall be accepted as \npart of the grant recipient’s cost sharing or matching when such contributions:\n \nn\nAre veriﬁable from the grant recipient’s records;\n \nn\nAre not included as contributions for any other federally assisted project or program;\n \nn\nAre necessary and reasonable for proper and efﬁcient accomplishment of project or program objectives;\n \nn\nAre allowable under the applicable cost principles;\n \nn\nAre not paid by the federal government under another award, except where authorized by the federal \nstatute to be used for cost sharing or matching;\n \nn\nAre provided for in the approved budget when required by the federal awarding agency; and\n \nn\nConform to other provisions of 2 CFR Part 200, when applicable.\nN\nNational Taxpayer Advocate (NTA) – the ofﬁcial who supervises and directs the Ofﬁce of the Taxpayer Advocate. \nThe NTA reports directly to the IRS Commissioner and serves as the voice of the taxpayer with the IRS and \nbefore Congress. Final LITC grant funding decisions are made by the NTA, unless recused. In recusal situations, \nﬁnal funding decisions are made by the Deputy National Taxpayer Advocate.\nNon-Competing Continuation (NCC) Request – a request for LITC grant funding submitted to the LITC \nProgram Ofﬁce through GrantSolutions and using the speciﬁed forms in accordance with LITC Program Ofﬁce \ninstructions. NCC Requests must be submitted in lieu of a Full Grant Application by organizations already \nfunded with a multiyear LITC grant.\nO\nOffice of Management and Budget (OMB) – the White House ofﬁce that oversees the preparation of the federal \nbudget and supervises its administration in Executive Branch agencies. OMB evaluates the effectiveness of agency \nprograms, policies, and procedures, assesses competing funding demands among agencies, and sets funding \npriorities. OMB ensures that agency reports, rules, testimony, and proposed legislation are consistent with the \nPresident’s Budget and with Administration policies.\nOMB Guidance – comprehensive principles issued by OMB that provide guidance relating to the administration \nof federal grant awards. Grant award administrative requirements are set forth in the Uniform Administrative \nRequirements, Cost Principles, and Audit Requirements for Federal Awards, 2 CFR Part 200 (and U.S. Department \n", "191\nLOW INCOME TAXPAYER CLINICS\nGLOSSARY\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nGLOSSARY\nof the Treasury has implemented those requirements at 2 CFR Part 1000). The Uniform Guidance helps ensure \nthe highest integrity in the ﬁnancial management and operation of federal grant programs and strengthens \naccountability for federal funds by improving policies that protect against waste, fraud, and abuse. In addition, the \nguidance aims to minimize the time applicants and grant recipients must spend complying with administrative \nrequirements.\nOperational Review Visit – a site assistance visit conducted by LITC Program Ofﬁce staff to evaluate a clinic’s \noverall operations and to provide technical assistance to help the grant recipient maintain compliance with the \nterms and conditions of the LITC grant. During an operational review visit, an LITC Advocacy Analyst will \ninterview clinic personnel, examine intake procedures, review case management and reporting systems, and \nsample ﬁnancial records. An operational review visit may also include observation of clinic facilities and review \nof procedures and internal controls, personnel policies, training plans, privacy and conﬁdentiality policies, \noutreach plans and materials, educational curricula, fee policies, and client satisfaction instruments. When \nmonitoring and evaluating clinic activities, the LITC Program Ofﬁce will respect the clinic’s duty to protect \nconﬁdential information and will not interfere with the conﬁdential nature of the relationship between qualiﬁed \nrepresentatives and their clients. The LITC Program Ofﬁce strives to conduct an operational review visit to each \nclinic at least once every three years. However, the LITC Program Ofﬁce may conduct an operational review visit \nat any time.\nOrientation Visit – a site assistance visit conducted by LITC Program Ofﬁce staff to a grant recipient that did not \nreceive a grant in the previous year. An orientation visit generally occurs during the ﬁrst 120 days of the grant year. \nAn orientation visit provides an opportunity to familiarize a new grant recipient with LITC Program requirements \nand to measure the progress of its start-up activities. Speciﬁcally, an orientation visit allows the LITC Program \nOfﬁce to assess the status of newly funded clinics and to identify potential areas where the grant recipient may \nneed to create systems or improve processes to meet the requirements of the LITC Program.\nP\nPayment Management System (PMS) – an electronic system maintained by the Department of Health and \nHuman Services that is used to pay federal funds. New grant recipients must create an account with PMS and \nobtain a username and password to use the system. PMS allows a grant recipient to make an online request for \npayment of federal funds. After a request is processed and approved, funds are directly deposited into the grant \nrecipient’s bank account through a process called Electronic Funds Transfer (EFT). Funds are generally available \nwithin one business day of the request. PMS is also utilized by grant recipients to submit required Federal Cash \nTransaction Reports. Failure to timely submit the required reports may lead to PMS freezing access to grant funds.\nQ\nQualified Business Administrator (QBA) – a staff member with sufﬁcient business administration expertise \nto oversee the clinic’s business operations. The QBA must demonstrate education or experience with business \nor program administration, such as internal controls, grant funds management, budgeting, procurement, or the \nequivalent. If a department, as opposed to a single individual, fulﬁlls this requirement, please provide details in the \ngrant application about the staff member who oversees the department. \n", "192\nLOW INCOME TAXPAYER CLINICS\nQualified Tax Expert (QTE) – generally, a staff member of the clinic (or a volunteer in the case of the ESL \nEducation Pilot Program) with sufﬁcient tax law expertise to oversee technical substantive and procedural tax \nmatters. The QTE must be a qualiﬁed representative. The QTE is also responsible for reviewing all educational \nmaterials for accuracy before distribution.\nR\nRepresentation – acting as an agent of the taxpayer in an advocacy capacity in a matter before the IRS, the U.S. \nTax Court, or another federal court, or before a state or local tax authority when the clinic is representing the \ntaxpayer in a related federal tax controversy. Fact ﬁnding or advice alone does not constitute representation.\nS\nSpecial Appearance Authorization – a letter issued by the Director of the LITC Program Ofﬁce that authorizes \nstudents and law graduates working at an LITC or Student Tax Clinic Program to represent taxpayers before the \nIRS. Practice under a special appearance authorization is limited to students and law graduates at an LITC or \nStudent Tax Clinic Program working under the direct supervision of an individual authorized to practice before \nthe IRS. For additional information, see Section VI.C.xii, Representing Low-Income Taxpayers.\nStandards of Operation – baseline operational requirements developed by the LITC Program Ofﬁce and \napplicable to all clinics to ensure that all programs provide consistent and quality service to low-income and \nEnglish as a second language (ESL) taxpayers.\nSupport Staff – a group of people within an organization who perform such activities as answering the phone, \nscheduling appointments, copying materials, maintaining information on employees or volunteers, and \nmaintaining timekeeping records.\nSystemic Advocacy – identifying and advocating for issues that impact low-income and ESL taxpayers utilizing a \nvariety of methods, including but not limited to:\n \nn\nParticipating in advocacy projects with professional organizations;\n \nn\nCommenting on proposed IRS regulations and guidance;\n \nn\nPreparing and ﬁling an amicus brief to alert a court about the concerns of low-income or ESL taxpayers;\n \nn\nAuthoring articles in scholarly journals or general interest publications;\n \nn\nAppearing on television or radio to raise awareness about tax issues that affect low-income or ESL \ntaxpayers;\n \nn\nProducing public service announcements; or\n \nn\nSubmitting issues to the Systemic Advocacy Management System (SAMS), available through the IRS \nwebsite at www.irs.gov/advocate/systemic-advocacy-management-system-sams.\n", "193\nLOW INCOME TAXPAYER CLINICS\nGLOSSARY\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nGLOSSARY\nT\nTax Compliance Officer (TCO) – an authorized individual responsible for handling the organization’s federal \ntax matters and with whom the LITC Program Ofﬁce can address any issues identiﬁed during federal tax \ncompliance reviews of applicants and grant recipients. If the applicant is part of a larger organization (e.g., \nacademic institution which operates a clinic), the LITC Program Ofﬁce must be able to verify that the sponsoring \norganization does not have a federal tax compliance issue before awarding grant funds. Applicants must also \nprovide documentation (e.g., articles of incorporation or a Form 2848) that shows the individual identified as \nthe TCO on Form 13424 is properly authorized to receive tax information to prevent the IRS from making an \nunauthorized disclosure.\nTax Counseling for the Elderly (TCE) – an IRS initiative designed to promote and support free tax counseling \nand basic income tax return preparation for individuals aged 60 years or over who cannot afford professional \nassistance. Cooperative grant agreements are entered into between the IRS and eligible organizations to provide \nthe free tax return preparation assistance.\nTax Return Preparation – an LITC can provide assistance with a federal tax return, a claim for refund, or an \nITIN application if such assistance is necessary to resolve a controversy with the IRS or limited preparation may \nbe done when ancillary to an LITC’s ESL education program.\nTechnical Assistance Consultation – a discussion with a practitioner or other service provider designed to give \nbrief advice about a tax issue.\nThird Party In-Kind Contributions – the value of non-cash contributions provided as matching funds by parties \nother than the grant recipient or federal government. Third party in-kind contributions may be in the form of \ngoods, office space, or services donated to the LITC.\nU\nUnallowable Expenses – expenses for which LITC grant funds may not be used according to restrictions \npublished by OMB, the LITC Program Ofﬁce, appropriations language, or conditions outlined in the grant \nrecipient’s Notice of Award.\nUnderserved Area – an identiﬁable geographic area where the need for LITC services exceeds the capacity \navailable from current grant recipients.\nUnique Entity Identifier (UEI) – the official identifier for doing business with the government and is assigned \nand managed through the System for Award Management (SAM.gov). The UEI replaced the Data Universal \nNumbering System (DUNS) number.\nUnused Funds – the portion of grant funds awarded to clinics that has not been spent, whether or not those \nfunds have been drawn down from PMS. If a grant recipient determines that it will not spend its entire award, the \ngrant recipient should immediately notify the LITC Program Ofﬁce.\n", "194\nLOW INCOME TAXPAYER CLINICS\nV\nVolunteer Income Tax Assistance (VITA) – an IRS initiative designed to promote and support free tax return \npreparation service for the underserved through various community partner organizations. This service helps \nlow- to moderate-income individuals, persons with disabilities, the elderly, and limited English speakers ﬁle their \ntax return each year. The IRS awards matching funds to these support organizations that offer free tax return \npreparation services during the tax ﬁling season at locations in all 50 states and the District of Columbia. \n", "195\nLOW INCOME TAXPAYER CLINICS\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nINDEX\nINDEX\n", "196\nLOW INCOME TAXPAYER CLINICS\nNumbers\n90/250 requirement/rule 5, 39, 51, 52, 53, 54, 55, 85, \n88, 186, 188\nA\nadvertising 23, 43, 63\nadvocacy, defined 5\nallowable expenses 22, 71, 186\namicus brief 6, 63, 192\namount in controversy 4, 6, 39, 50, 55, 56, 57, 152, \n189\neligibility/limit 50, 55, 57, 85\ninterest on 56\napplication amendment 76, 77, 187\nappropriation, defined 186\nappropriation(s) 4, 34, 37, 72, 74, 186\nattorneys’ fees 47, 48\naudit\naudited ﬁnancial statement(s) 17, 18, 19, 94, 95\naudit reconsideration 151, 152\ncost of 31\nFederal Audit Clearinghouse 17, 18, 94, 95, 124, \n125, 126\nin educational activities 124\nin the Uniform Guidance 30\nPMS information for 71\nsingle audit 17, 18, 94, 95, 124, 125, 126\nB\nbudget 7, 21, 26, 27, 34, 38, 41, 71, 76, 78, 81, 84, \n94, 95, 108, 131, 155, 186, 187, 190, 191\nC\ncase management system 48, 187\ncases, defined 6\nCatalog of Federal Domestic Assistance (CFDA) \nNumber 91, 99, 187\nchanges in\nentity or sponsoring organization 77\nkey personnel 78\norganization name 20\nprogram plan or budget 7, 18, 76, 78, 95, 124, \n125\ntaxpayer’s financial status 55\ncivil rights protection 69, 87, 125\ncivil rights review 18, 95, 117, 124, 125\nclinic, defined 6\nClinic Director 7, 37, 38, 39, 41, 61, 78, 104, 113, \n128, 173, 187\ncloseout 9, 81, 187\nconference 41, 84, 157\nSee also LITC Grantee Conference\nconﬁdentiality 44, 45, 94, 128, 172, 191\ncongressional district(s) 96, 100, 187\nconsultation(s) 6, 8, 18, 42, 44, 48, 50, 51, 54, 58, 76, \n85, 124, 133, 136, 137, 148, 153\nContinuing Legal Education (CLE) 39, 62, 139, 187\nContinuing Professional Education (CPE) 39, 62, \n139, 188\ncontroversy, defined 6\ncontroversy representation 11, 22, 29, 51, 61, 138\nD\nData Universal Numbering System (DUNS) 20, 98, \n193\nDigital Accountability and Transparency Act of \n2014 65, 188\ndirect costs 26, 111, 158, 159, 188\nSee also direct expenses\ndirect expenses 159\ndirect lobbying 72, 188\nE\neducation 7, 8, 11, 13, 23, 32, 38, 39, 41, 42, 44, 61, \n62, 63, 64, 69, 73, 83, 85, 133, 137, 170, 171, \n188, 191\neducational activities 7, 11, 18, 23, 43, 46, 61, 62, 76, \n124, 134, 136\neligibility screening 12, 32, 48\nEmployer Identification Number (EIN) 20, 97\n", "197\nLOW INCOME TAXPAYER CLINICS\nINDEX\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nINDEX\nengagement letter 51, 188\nEnglish as a second language (ESL) 1, 5, 6, 7, 8, 11, \n13, 18, 32, 34, 35, 38, 42, 43, 44, 46, 54, 57, 61, \n62, 63, 64, 73, 75, 76, 83, 103, 124, 125, 133, \n134, 135, 136, 137, 139, 140, 145, 146, 147, \n148, 152, 170, 172, 192\nF\nfamily unit 50, 51, 52, 53, 54, 186, 188, 189\nFederal Audit Clearinghouse (FAC) 17, 18, 94, 95, \n124, 125, 126\nFederal Financial Report (FFR) 79, 80, 128, 175\nFederal Poverty Guidelines 7, 51, 52, 54, 152, 186\nFederal Register 51, 65, 188\nfees 8, 13, 23, 28, 30, 47, 66, 178\nfringe beneﬁts 23, 28, 109, 156, 189\nG\ngrant period 11, 37, 100, 103, 108, 131, 170, 172, \n175, 177\nGrants.gov 7, 16, 17, 18, 19, 20, 27, 86, 91, 94\nGrantSolutions 7, 18, 19, 20, 37, 76, 77, 79, 83, 86, \n91, 94, 95, 128, 129, 131, 132, 175, 187, 190\ngrassroots lobbying 72, 73, 74\nI\nindirect costs 13, 24, 25, 26, 27, 28, 71, 111, 112, \n158, 159, 179, 189\nIndividual Taxpayer Identification Number \n(ITIN) 42, 63, 137, 138, 189, 193\nintake 43, 50, 51, 85, 113, 187, 189\nInterim Report 3, 75, 78, 79, 128, 129, 151, 160, 170\nK\nkey personnel 7, 15, 38, 78\nL\nLegal Services Corporation (LSC) 75, 125, 128, 168, \n169\nLimited Entry of Appearance 59, 189\nLITC Grantee Conference 23, 37, 41, 45, 83, 109\nLITC Program Office 9, 16, 20, 21, 23, 26, 31, 32, 33, \n34, 45, 77, 80, 81, 82, 83, 86, 88, 91, 94, 96, \n103, 128, 138, 145, 173, 174, 186, 187, 190, \n191, 192, 193\nLobbying Restrictions 63, 72\nLocal Taxpayer Advocate (LTA) 59, 73, 83, 84, 85, \n187, 189\nlogo(s) 43, 90\nLow Income Taxpayer Clinic (LITC) 1, 2, 3, 4, 5, 6, \n7, 8, 9, 10, 11, 13, 14, 15, 16, 17, 18, 19, 21, 22, \n23, 24, 25, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, \n37, 38, 39, 40, 41, 42, 43, 44, 46, 47, 48, 49, 50, \n51, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, \n65, 66, 67, 68, 69, 70, 71, 73, 74, 75, 76, 77, 78, \n79, 80, 81, 82, 83, 84, 86, 87, 88, 89, 90, 103, \n129, 133\nlow-income taxpayer, defined 7\nM\nmatching funds 4, 5, 21, 25, 28, 29, 30, 65, 74, 78, \n81, 84, 88, 108, 109, 110, 113, 160, 190\nallowable uses 21, 22, 47, 73, 175\non application and reporting forms 108, 109, \n110, 111, 112, 155, 156, 157, 158, 159, 160\nprohibited uses 72, 73, 112, 159\nrequirement 13, 22, 27, 28, 29, 34, 41, 68, 73, \n108, 112\nshortfall 27\nmentoring 8, 35, 44\nN\nname change 20\nNational Taxpayer Advocate (NTA) 3, 6, 34, 35, 73, \n82, 89, 189, 190\nnetworking 42, 44\nnominal fee 4, 8, 13, 28, 63, 137\n", "198\nLOW INCOME TAXPAYER CLINICS\nNon-Competing Continuation (NCC) Request 16, \n18, 20, 21, 33, 34, 94, 95, 96, 97, 103, 108, 124, \n186, 190\nO\nOffice of Management and Budget (OMB) 17, 18, 30, \n51, 65, 67, 80, 84, 87, 90, 91, 94, 95, 96, 186, \n190, 193\noperational review visit 84, 85, 191\norientation visit 83, 84, 85, 191\noutreach 7, 8, 11, 23, 32, 42, 43, 44, 45, 48, 50, 58, \n64, 85, 133, 134, 137, 187, 191\nP\nPayment Management System (PMS) 31, 70, 71, 72, \n87, 155, 175, 191\npro bono panel 8, 46, 62, 68, 138\nprogram income 28, 47, 178\nprogram plan 7, 8, 32, 34, 76, 78, 95, 124, 125, 170\nprogram to inform 64\nProject Abstract 18, 69, 76, 90, 95, 124, 125\npublicity 23, 32, 42, 45, 74\nQ\nQualified Business Administrator (QBA) 7, 22, 38, \n78, 104, 125, 187, 191\nqualified law graduate 59\nqualified representative 8, 29, 46, 192\nQualified Tax Expert (QTE) 7, 23, 38, 41, 62, 78, \n104, 187, 192\nR\nrecordkeeping 7, 47, 49, 61, 64, 84\nreferral 4, 8, 9, 43, 46, 50, 62\nrepayment 81\nreporting responsibilities 11, 75\nS\nsite assistance visits 82, 84, 88\nspecial appearance authorization 8, 59, 60, 83, 86, \n139, 192\nStandard Form\n424 13, 14, 17, 18, 76, 94, 95, 96, 97, 102\n425 79, 128, 131, 155, 175, 176, 179, 180\nstandards of operation 38, 65, 192\nstart-up expenses 22\nstate tax issue(s) 138\nstudent(s)\nas volunteers 138\nauthorization 8, 9, 59, 60\nrepresentation by 4, 28, 48, 49, 57, 59, 60, 83, \n139\nvaluation 138\nsubgrant 11\nsupplemental funding opportunity iii, 3\nSystem for Award Management (SAM) 15, 16, 19, 20, \n86, 88, 97, 103\nsystemic advocacy 145, 192\nSystemic Advocacy Management System (SAMS) 63, \n145, 192\nT\nTax Compliance Officer (TCO) 14, 17, 19, 95, 104, \n193\nTax Counseling for the Elderly (TCE) 63, 193\ntax library 40\ntaxpayer return information\nunauthorized disclosure 44\ntax return 13, 63, 64, 133, 137\nSee also tax return preparer, tax return preparation\ntax return preparation 42, 45, 50, 63, 64, 137, 193, \n194\nSee also tax return, tax return preparer\ntax return preparer 45, 48, 62, 63, 137\nSee also tax return, tax return preparation\ntechnical assistance consultation 44, 136, 193\ntermination of a grant 89\n", "199\nLOW INCOME TAXPAYER CLINICS\nINDEX\nVII\nAPPENDICES\nI\nII\nIII\nIV\nV\nVI\nINDEX\nthird-party in-kind contributions 13, 28, 110, 157, \n165, 193\ntravel 23, 26, 41, 84, 109, 157\nreporting, example of 168, 169\nU\nunallowable expenses 21, 23, 108, 193\nUniform Guidance 9, 21, 22, 24, 25, 26, 27, 31, 47, \n65, 88, 89, 108, 111, 112, 191\nUnique Entity Identifier (UEI) 11, 19, 20, 193\nunused funds 89, 160, 166, 169, 193\nV\nVolunteer Income Tax Assistance (VITA) 43, 44, 50, \n63, 119, 194\nvolunteer(s) 13, 22, 23, 27, 28, 29, 30, 32, 36, 38, 39, \n44, 46, 49, 62, 75, 89, 111, 112, 118, 122, 133, \n138, 153, 156, 159, 194\nservices provided by 8, 28, 29, 39, 111, 153, 165\nW\nwithdrawal from the LITC Program 79, 89\nwithdrawing applications 19\nY\nYear-End Report 34, 48, 49, 50, 54, 57, 75, 76, 79, 80, \n83, 86, 89, 128, 129, 149, 151, 160, 170, 171, \n172, 177, 187\ndeadline 3, 128\nlate submission of 80\n", "200\nLOW INCOME TAXPAYER CLINICS\nThis page intentionally left blank.\n", "", "Publication 3319 (Rev. 5-2024) Catalog Number 26939S Department of the Treasury Internal Revenue Service www.irs.gov\nwww.TaxpayerAdvocate.irs.gov/litc\n" ]
f941xsp.pdf	0424 Form 941-X (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f941xsp.pdf	[ "Formulario 941-X:\n(Abril de 2024)\nAjuste a la Declaración del Impuesto Federal TRIMESTRAL \ndel Empleador o Reclamación de Reembolso\nDepartment of the Treasury — Internal Revenue Service\nOMB No. 1545-0029\nNúmero de identificación \ndel empleador (EIN)\n—\nNombre (el nombre legal del \nnegocio, no el nombre comercial)\nNombre comercial \n(si existe)\nDirección\nNúmero Calle Número de oficina o habitación\nCiudad\nEstado\nCódigo postal (ZIP)\nNombre del país extranjero\nProvincia/condado extranjero\nCódigo postal extranjero\nDeclaración que está corrigiendo...\nClase de declaración que está corrigiendo.\n941\n941-SS\nMarque el trimestre que está \ncorrigiendo.\n1: enero, febrero, marzo\n2: abril, mayo, junio\n3: julio, agosto, septiembre\n4: octubre, noviembre, diciembre\nAnote el año natural para el trimestre \nque está corrigiendo.\n(AAAA)\nAnote la fecha en que descubrió los \nerrores.\n/\n/\n(MM / DD / AAAA)\nLea las instrucciones por separado antes de completar este formulario. Use este formulario para \ncorregir errores que haya cometido en el Formulario 941 o 941-SS. Use un Formulario 941-X por \nseparado para cada trimestre que corrija. Escriba a máquina o en letra de molde dentro de las \ncasillas. Usted TIENE que completar las cinco páginas. No adjunte este formulario al Formulario 941, \na menos que esté reclasificando trabajadores; vea las instrucciones para la línea 42.\nParte 1:\nEscoja SÓLO un proceso. Vea la página 6 para más instrucciones, incluyendo \ninformación sobre cómo tratar los créditos tributarios sobre la nómina.\n1. \n \n \n \n \n \nDeclaración del impuesto sobre la nómina ajustada. Marque este recuadro si declaró \ncantidades de impuestos de menos. También marque este recuadro si declaró cantidades de \nimpuestos en exceso y quiere usar el proceso de ajuste para corregir los errores. Tiene que \nmarcar este recuadro si corrige las cantidades de impuestos declaradas de menos y las \ncantidades de impuestos declaradas en exceso en este formulario. La cantidad indicada en la \nlínea 27, si es menos de cero (-0-), sólo puede ser aplicada como un crédito a su Formulario \n941 o Formulario 944 para el período tributario en el cual está presentando este formulario.\n2. \n \n \nReclamación. Marque este recuadro si sólo declaró cantidades de impuestos en \nexceso y quiere usar el proceso de reclamación para solicitar un reembolso o reducción \npor la cantidad que aparece en la línea 27. No marque este recuadro si está corrigiendo \nALGUNA cantidad de impuestos declarada de menos en este formulario.\nParte 2:\nComplete las certificaciones.\n3. Certifico que he presentado o presentaré, el Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), o \nel Formulario W-2c, Corrected Wage and Tax Statement (Comprobante de salarios y retención de impuestos corregido), tal como se requiere.\nNota: Si sólo corrige cantidades de impuestos declaradas de menos, pase a la Parte 3 en la página 2 y omita las líneas 4 y 5. Si está corrigiendo \ncantidades de impuestos declaradas en exceso, para propósitos de las certificaciones en las líneas 4 y 5, el impuesto del Medicare no incluye el \nImpuesto Adicional del Medicare. No use el Formulario 941-X para corregir cantidades del Impuesto Adicional del Medicare declaradas en \nexceso, a menos que las cantidades no fueran retenidas de los salarios de los empleados o si se efectúa un ajuste para el año actual.\n4. Si marcó la línea 1 porque está ajustando el impuesto federal sobre el ingreso, el impuesto del Seguro Social, el impuesto del Medicare o el Impuesto \nAdiciónal del Medicare declarados en exceso, marque todos los recuadros que le correspondan. Tiene que marcar por lo menos uno. Certifico que:\na. \n \n \n \nLe he devuelto o reembolsado a cada empleado afectado el impuesto federal sobre el ingreso o el Impuesto Adicional del Medicare en \nexceso para el año actual y el impuesto del Seguro Social y el impuesto del Medicare recaudados en exceso para el año actual y años \nanteriores. Para los ajustes del impuesto del Seguro Social y del impuesto del Medicare del empleado recaudados en exceso en años \nanteriores, tengo una declaración por escrito de cada empleado afectado que afirma que éste no ha reclamado (o que la reclamación \nfue denegada), y no reclamará, un reembolso o crédito por la recaudación en exceso.\nb. \n \nLos ajustes a los impuestos del Seguro Social y los impuestos del Medicare corresponden sólo a la parte del empleador. No pude \nencontrar a los empleados afectados o no recibí de cada empleado afectado una declaración por escrito que afirma que éste no ha \nreclamado (o que la reclamación fue denegada), y no reclamará, un reembolso o crédito por la recaudación en exceso.\nc. El ajuste es por el impuesto federal sobre el ingreso, el impuesto del Seguro Social, el impuesto del Medicare o el Impuesto Adicional \ndel Medicare que no retuve de los salarios del empleado.\n5. \n \nSi marcó la línea 2 porque reclama un reembolso o reducción del impuesto federal sobre el ingreso, el impuesto del Seguro \nSocial, el impuesto del Medicare o el Impuesto Adicional del Medicare declarados en exceso, marque todos los recuadros que le \ncorrespondan. Tiene que marcar por lo menos uno. Certifico que:\na. \n \n \nLe he devuelto o reembolsado a cada empleado afectado el impuesto del Seguro Social y el impuesto del Medicare recaudados en \nexceso. Para las reclamaciones de reembolsos del impuesto del Seguro Social y del impuesto del Medicare del empleado recaudados \nen exceso en años anteriores, tengo una declaración por escrito de cada empleado afectado que afirma que éste no ha reclamado (o \nque la reclamación fue denegada), y no reclamará, un reembolso o crédito por la recaudación en exceso.\nb. \n \n \n \nTengo una autorización por escrito de cada empleado afectado que afirma que yo puedo presentar esta reclamación por la parte \ncorrespondiente al empleado del impuesto del Seguro Social y del impuesto del Medicare. Para los reembolsos de la parte \ncorrespondiente al empleado del impuesto del Seguro Social y del impuesto del Medicare recaudados en exceso en años anteriores, \ntambién tengo una declaración por escrito de cada empleado afectado que afirma que éste no ha reclamado (o que la reclamación fue \ndenegada), y no reclamará, un reembolso o crédito por la recaudación en exceso.\nc. \n \n \nLa reclamación por el impuesto del Seguro Social y el impuesto del Medicare corresponde sólo a la parte del empleador. No pude encontrar a los \nempleados afectados; o no recibí de cada empleado afectado una autorización por escrito para presentar una reclamación por la parte correspondiente \nal empleado del impuesto del Seguro Social y del impuesto del Medicare; o no recibí de cada empleado afectado una declaración por escrito que \nafirma que éste no ha reclamado (o que la reclamación fue denegada), y que no reclamará, un reembolso o crédito por la recaudación en exceso.\nd. La reclamación es por el impuesto federal sobre el ingreso, el impuesto del Seguro Social, el impuesto del Medicare o el Impuesto \nAdicional del Medicare que no retuve de los salarios del empleado.\nPara el Aviso sobre la Ley de Reducción de Trámites, \nvea las instrucciones por separado.\nwww.irs.gov/Form941XSP\nCat. No. 93475Z\nForm 941-X (sp) (4-2024)\n", "Nombre (el nombre legal del negocio, no el nombre comercial)\nNúmero de identificación del empleador (EIN)\n–\nTrimestre corregido\n(1, 2, 3, 4)\nAño natural corregido (AAAA)\nParte 3:\nAnote las correcciones para este trimestre. Si una línea no le corresponde, déjela en blanco.\nColumna 1\nTotal de la cantidad \ncorregida \n(para TODOS \nlos empleados)\n—\nColumna 2\nCantidad declarada \noriginalmente o como \nse corrigió \npreviamente (para \nTODOS los empleados)\n=\nColumna 3\nDiferencia \n(Si esta cantidad \nes una cifra \nnegativa, use un \nsigno de menos).\nColumna 4\nCorrección tributaria\n6. \n \nSalarios, propinas y otras \nremuneraciones (línea 2 del \nFormulario 941)\n.\n—\n.\n=\n.\nUtilice la cantidad de la Columna 1 cuando \nprepare sus Formularios W-2 o Formularios W-2c.\n7. \n \nImpuesto federal sobre el ingreso \nretenido de salarios, propinas y otras \nremuneraciones (línea 3 del Formulario 941)\n.\n—\n.\n=\n.\nCopie la cantidad \nde la Columna 3 \naquí \n.\n.\n.\n8. \n \nSalarios sujetos al impuesto del \nSeguro Social (Columna 1, línea 5a \ndel Formulario 941 o 941-SS)\n.\n—\n.\n=\n.\n× 0.124* =\n* Si está corrigiendo solamente la parte correspondiente al empleador, use 0.062. Vea las instrucciones.\n.\n9. \n \nSalarios de licencia por enfermedad \ncalificados* (Columna 1, línea 5a(i) \ndel Formulario 941 o 941-SS)\n* Use la línea 9 sólo por los salarios de licencia por enfermedad calificados pagados después del 31 de marzo de 2020 por la licencia \ntomada antes del 1 de abril de 2021.\n.\n—\n.\n=\n.\n× 0.062 =\n.\n10. \n \nSalarios de licencia familiar \ncalificados* (Columna 1, línea 5a(ii) \ndel Formulario 941 o 941-SS)\n* Use la línea 10 sólo por los salarios de licencia familiar calificados pagados después del 31 de marzo de 2020 por la licencia tomada \nantes del 1 de abril de 2021.\n.\n—\n.\n=\n.\n× 0.062 =\n.\n11.\nPropinas sujetas al impuesto del \nSeguro Social (Columna 1, línea 5b \ndel Formulario 941 o 941-SS)\n.\n—\n.\n=\n.\n× 0.124* =\n* Si está corrigiendo solamente la parte correspondiente al empleador, use 0.062. Vea las instrucciones.\n.\n12. \nSalarios y propinas sujetos al \nimpuesto del Medicare (Columna 1, \nlínea 5c del Formulario 941 o 941-SS)\n.\n—\n.\n=\n.\n× 0.029* =\n* Si está corrigiendo solamente la parte correspondiente al empleador, use 0.0145. Vea las instrucciones.\n.\n13.\nSalarios y propinas sujetos a la \nretención del Impuesto Adicional \ndel Medicare (línea 5d del Formulario \n941 o 941-SS)\n.\n—\n.\n=\n.\n× 0.009* =\n* Ciertos salarios y propinas declarados en la Columna 3 no se deben multiplicar por 0.009. Vea las instrucciones.\n.\n14.\nNotificación y solicitud de pago \nconforme a la sección 3121(q): \nImpuesto adeudado por propinas no \ndeclaradas (línea 5f del Formulario 941 \no 941-SS)\n.\n—\n.\n=\n.\nCopie la cantidad \nde la Columna 3 \naquí\n.\n.\n.\n15. \nAjustes a los impuestos (líneas 7 a 9 \ndel Formulario 941 o 941-SS)\n.\n—\n.\n=\n.\nCopie la cantidad \nde la Columna 3 \naquí\n.\n.\n.\n16. \n \n \n \nCrédito tributario sobre la nómina \nde pequeños negocios calificados \npor aumentar las actividades \ninvestigativas (vea las instrucciones; \ntiene que adjuntar el Formulario 8974)\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n17. \n \n \n \n \nPorción no reembolsable del crédito \npor los salarios de licencia por \nenfermedad y familiar calificados \npor la licencia tomada antes del 1 \nde abril de 2021 (línea 11b del \nFormulario 941 o 941-SS)\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n18a. \nPorción no reembolsable del crédito \nde retención de empleados* (línea \n11c del Formulario 941 o 941-SS)\n* Use la línea 18a sólo para las correcciones de los trimestres que comienzan después del 31 de marzo de 2020 y antes del 1 de enero \nde 2022.\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n18b.\nPorción no reembolsable del crédito \npor los salarios de licencia por \nenfermedad y familiar calificados \npor la licencia tomada después del \n31 de marzo de 2021 y antes del 1 \nde octubre de 2021 (línea 11d del \nFormulario 941 o 941-SS)\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n18c.\nPorción no reembolsable del crédito \nde asistencia para las primas de COBRA \n(línea 11e del Formulario 941 o 941-SS)\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n18d. \nNúmero de individuos que \nrecibieron asistencia para las \nprimas de COBRA (línea 11f del \nFormulario 941 o 941-SS)\n—\n=\nPágina 2\nForm 941-X (sp) (4-2024)\n", "Trimestre corregido\nNombre (el nombre legal del negocio, no el nombre comercial)\nNúmero de identificación del empleador (EIN)\n–\n(1, 2, 3, 4)\nAño natural corregido (AAAA)\nParte 3:\nAnote las correcciones para este trimestre. Si una línea no le corresponde, déjela en blanco. (continuación)\nColumna 1\nTotal de la cantidad \ncorregida \n(para TODOS \nlos empleados)\n—\nColumna 2\nCantidad declarada \noriginalmente o como \nse corrigió \npreviamente (para \nTODOS los empleados)\n=\nColumna 3\nDiferencia \n(Si esta cantidad \nes una cifra \nnegativa, use un \nsigno de menos).\nColumna 4\nCorrección tributaria\n19. \nAportación especial a los salarios para \nel impuesto federal sobre el ingreso \n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n20. \nAportación especial a los salarios \npara el impuesto del Seguro Social\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n21. \nAportación especial a los salarios \npara el impuesto del Medicare\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n22. \nAportación especial a los salarios \npara el Impuesto Adicional del \nMedicare\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n23.\nCombine las cantidades de la Columna 4 de las líneas 7 a 22 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24.\nReservada para uso futuro\n.\n—\n.\n=\n.\n.\n25.\nPorción reembolsable del crédito \npor los salarios de licencia por \nenfermedad y familiar calificados \npor la licencia tomada antes del 1 \nde abril de 2021 (línea 13c del \nFormulario 941 o 941-SS)\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n26a.\nPorción reembolsable del crédito \nde retención de empleados* (línea \n13d del Formulario 941 o 941-SS)\n* Use la línea 26a sólo para las correcciones de los trimestres que comienzan después del 31 de marzo de 2020 y antes del 1 de enero \nde 2022.\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n26b.\nPorción reembolsable del crédito \npor los salarios de licencia por \nenfermedad y familiar calificados \npor la licencia tomada después del \n31 de marzo de 2021 y antes del 1 \nde octubre de 2021 (línea 13e del \nFormulario 941 o 941-SS)\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n26c.\nPorción reembolsable del crédito \nde asistencia para las primas de \nCOBRA (línea 13f del Formulario 941 \no 941-SS)\n.\n—\n.\n=\n.\nVea las \ninstrucciones\n.\n27.\nTotal. Combine las cantidades de la Columna 4 de las líneas 23 a 26c \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nSi la cantidad de la línea 27 es menos de cero (-0-):\n• Si marcó el recuadro de la línea 1, ésta es la cantidad que quiere que se le aplique en concepto de crédito a su \nFormulario 941 para el período tributario en el cual está presentando este formulario. (Si actualmente presenta el \nFormulario 944, Declaración del Impuesto Federal ANUAL del Empleador, vea las instrucciones).\n• Si marcó el recuadro de la línea 2, ésta es la cantidad que quiere que se le reembolse o se le reduzca.\nSi la cantidad de la línea 27 es más de cero (-0-), ésta es la cantidad que usted adeuda. Pague esta cantidad para el \nmomento en que presente esta declaración. Para información sobre cómo pagar, vea Cantidad que adeuda en las \ninstrucciones.\n28. \n \n \n \n \nGastos calificados del plan de \nsalud asignables a los salarios de \nlicencia por enfermedad calificados \npor la licencia tomada antes del 1 \nde abril de 2021 (línea 19 del \nFormulario 941 o 941-SS)\n.\n—\n.\n=\n.\n29. \n \n \n \nGastos calificados del plan de \nsalud asignables a los salarios de \nlicencia familiar calificados por la \nlicencia tomada antes del 1 de abril \nde 2021 (línea 20 del Formulario 941 \no 941-SS)\n.\n—\n.\n=\n.\n30. \n \nSalarios calificados para el crédito \nde retención de empleados* (línea \n21 del Formulario 941 o 941-SS)\n* Use la línea 30 sólo para las correcciones de los trimestres que comienzan después del \n31 de marzo de 2020 y antes del 1 de enero de 2022.\n.\n—\n.\n=\n.\nPágina 3\nForm 941-X (sp) (4-2024)\n", "Trimestre corregido\nNombre (el nombre legal del negocio, no el nombre comercial)\nNúmero de identificación del empleador (EIN)\n–\n(1, 2, 3, 4)\nAño natural corregido (AAAA)\nParte 3:\nAnote las correcciones para este trimestre. Si una línea no le corresponde, déjela en blanco. (continuación)\nColumna 1\nTotal de la cantidad \ncorregida \n(para TODOS \nlos empleados)\n—\nColumna 2\nCantidad declarada \noriginalmente o como \nse corrigió \npreviamente (para \nTODOS los empleados)\n=\nColumna 3\nDiferencia \n(Si esta cantidad \nes una cifra \nnegativa, use un \nsigno de menos).\n31a.\nGastos calificados del plan de \nsalud para el crédito de retención \nde empleados* (línea 22 del \nFormulario 941 o 941-SS)\n* Use la línea 31a sólo para las correcciones de los trimestres que comienzan después del \n31 de marzo de 2020 y antes del 1 de enero de 2022.\n.\n—\n.\n=\n.\n31b. \nMarque aquí si es elegible para el crédito de retención de empleados en el tercer o en el cuarto trimestre de 2021 únicamente \nporque su negocio es un startup (negocio emergente) en recuperación \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n32. \n \nCrédito de la línea 11 del Formulario \n5884-C para este trimestre* (línea 23 \ndel Formulario 941 o 941-SS)\n* Use la línea 32 sólo para las correcciones de los trimestres que comienzan después del \n31 de marzo de 2020 y antes del 1 de abril de 2021.\n.\n—\n.\n=\n.\n33a.\nReservada para uso futuro\n.\n—\n.\n=\n.\n33b.\nReservada para uso futuro\n.\n—\n.\n=\n.\n34.\nReservada para uso futuro\n.\n—\n.\n=\n.\nPrecaución: Las líneas 35 a 40 sólo aplican a los trimestres que comienzan después del 31 de marzo de 2021.\n35.\nSalarios de licencia por enfermedad \ncalificados por la licencia tomada \ndespués del 31 de marzo de 2021 y \nantes del 1 de octubre de 2021 \n(línea 23 del Formulario 941 o 941-SS)\n.\n—\n.\n=\n.\n36.\nGastos calificados del plan de \nsalud asignables a los salarios de \nlicencia por enfermedad calificados \npor la licencia tomada después del \n31 de marzo de 2021 y antes del 1 \nde octubre de 2021 (línea 24 del \nFormulario 941 o 941-SS)\n.\n—\n.\n=\n.\n37.\nCantidades de ciertos acuerdos de \nnegociación colectiva asignables a \nlos salarios de licencia por \nenfermedad calificados por la \nlicencia tomada después del 31 de \nmarzo de 2021 y antes del 1 de \noctubre de 2021 (línea 25 del \nFormulario 941 o 941-SS)\n.\n—\n.\n=\n.\n38.\nSalarios de licencia familiar \ncalificados por la licencia tomada \ndespués del 31 de marzo de 2021 y \nantes del 1 de octubre de 2021 \n(línea 26 del Formulario 941 o 941-SS)\n.\n—\n.\n=\n.\n39.\nGastos calificados del plan de \nsalud asignables a los salarios de \nlicencia familiar calificados por la \nlicencia tomada después del 31 de \nmarzo de 2021 y antes del 1 de \noctubre de 2021 (línea 27 del \nFormulario 941 o 941-SS)\n.\n—\n.\n=\n.\n40.\nCantidades de ciertos acuerdos de \nnegociación colectiva asignables a \nlos salarios de licencia familiar \ncalificados por la licencia tomada \ndespués del 31 de marzo de 2021 y \nantes del 1 de octubre de 2021 \n(línea 28 del Formulario 941 o 941-SS)\n.\n—\n.\n=\n.\nPágina 4\nForm 941-X (sp) (4-2024)\n", "Trimestre corregido\nNombre (el nombre legal del negocio, no el nombre comercial)\nNúmero de identificación del empleador (EIN)\n–\n(1, 2, 3, 4)\nAño natural corregido (AAAA)\nParte 4:\nExplique sus correcciones para este trimestre.\n41. Marque aquí si alguna de las correcciones que anotó en una línea incluye cantidades declaradas de menos y cantidades \ndeclaradas en exceso. Explique toda cantidad declarada de menos y toda cantidad declarada en exceso en la línea 43.\n42.\nMarque aquí si alguna de las correcciones tiene que ver con trabajadores reclasificados. Provea una explicación en la línea 43.\n43.\nTiene que proveer una explicación detallada sobre cómo determinó sus correcciones. Vea las instrucciones.\nParte 5: Firme aquí. Tiene que completar las cinco páginas de este formulario y firmarlo.\nBajo pena de perjurio, declaro que he presentado un Formulario 941 o un Formulario 941-SS original y que he examinado esta declaración o reclamación \najustada, incluyendo los anexos e informes que estén adjuntos y que, a mi leal saber y entender, son verídicos, correctos y completos. La declaración del \npreparador (que no sea el contribuyente) está basada en toda información de la cual el preparador tenga conocimiento.\nFirme su \nnombre \naquí\nFecha\n / /\nEscriba su nombre en \nletra de molde aquí\nEscriba su cargo en \nletra de molde aquí\nMejor número de teléfono \ndonde llamarlo durante el día\nPara Uso Exclusivo del Preparador Remunerado\nMarque aquí si usted trabaja por cuenta propia .\n.\n.\nNombre del preparador\nPTIN\nFirma del preparador\nFecha\n / /\nNombre de la empresa \n(o el suyo, si trabaja \npor cuenta propia)\nEIN\nDirección\nTeléfono\nCiudad\nEstado\nCódigo \npostal (ZIP)\nPágina 5\nForm 941-X (sp) (4-2024)\n", "Formulario 941-X: ¿Qué proceso debe usar?\nClase de errores \nque está \ncorrigiendo\nA menos que se especifique lo contrario en las instrucciones por separado, un crédito tributario sobre la nómina \ndeclarado de menos tiene que tratarse como una cantidad de impuesto declarada en exceso. Un crédito tributario \nsobre la nómina declarado en exceso tiene que tratarse como una cantidad de impuesto declarada de menos. Para \nmás información, incluyendo el proceso que tiene que seleccionar en las líneas 1 y 2, vea Corrección de un crédito \ntributario sobre la nómina en las instrucciones por separado. \nSOLAMENTE \ncantidades de \nimpuestos \ndeclaradas de \nmenos\nUse el proceso de ajuste para corregir las cantidades de impuestos declaradas de menos.\n• Marque el recuadro en la línea 1.\n• Pague la cantidad que adeuda en la línea 27 para el momento en que presente el Formulario 941-X.\nSOLAMENTE \ncantidades de \nimpuestos \ndeclaradas en \nexceso\nEl proceso que debe \nusar depende de \ncuándo presente el \nFormulario 941-X.\nSi presenta el Formulario \n941-X MÁS DE 90 días antes \nde que venza el plazo de \nprescripción para el crédito \no reembolso para el \nFormulario 941 o el \nFormulario 941-SS...\nEscoja cualesquiera de los procesos, el de ajuste o el de \nreclamación, para corregir las cantidades de impuestos \ndeclaradas en exceso.\nEscoja el proceso de ajuste si quiere que la cantidad \nindicada en la línea 27 le sea acreditada a su Formulario 941 \no Formulario 944 para el período en el que presente el \nFormulario 941-X. Marque el recuadro en la línea 1.\nO\nEscoja el proceso de reclamación si quiere que la \ncantidad indicada en la línea 27 le sea reembolsada o \nreducida. Marque el recuadro en la línea 2.\nSi presenta el Formulario \n941-X DENTRO DE 90 días \nantes de que venza el plazo \nde prescripción para el \ncrédito o reembolso para el \nFormulario 941 o el \nFormulario 941-SS...\nUsted tiene que usar el proceso de reclamación para \ncorregir las cantidades de impuestos declaradas en exceso. \nMarque el recuadro en la línea 2.\nAMBAS \ncantidades de \nimpuestos, las \ndeclaradas de \nmenos y las \ndeclaradas en \nexceso\nEl proceso que debe \nusar depende de \ncuándo presente el \nFormulario 941-X.\nSi presenta el Formulario \n941-X MÁS DE 90 días antes \nde que venza el plazo de \nprescripción para el crédito \no reembolso para el \nFormulario 941 o el \nFormulario 941-SS...\nEscoja el proceso de ajuste, o ambos el proceso de ajuste y \nel proceso de reclamación, cuando corrija ambas \ncantidades de impuestos, las declaradas de menos y las \ndeclaradas en exceso.\nEscoja el proceso de ajuste si, al combinar las cantidades \nde impuestos declaradas de menos y las declaradas en \nexceso, resulta un saldo adeudado o crea un crédito que \nquiere que se le aplique al Formulario 941 o al Formulario 944.\n• Presente un Formulario 941-X y\n• Marque el recuadro en la línea 1 y siga las instrucciones \nen la línea 27.\nO\nEscoja ambos procesos, el de ajuste y el de \nreclamación, si quiere que la cantidad de impuesto \ndeclarada en exceso le sea reembolsada o reducida.\nPresente dos formularios por separado:\n1. Para el proceso de ajuste, presente un Formulario \n941-X para corregir las cantidades de impuestos declaradas \nde menos. Marque el recuadro en la línea 1. Pague la \ncantidad que adeuda que se indica en la línea 27 para el \nmomento en que presente el Formulario 941-X.\n2. Para el proceso de reclamación, presente un segundo \nFormulario 941-X para corregir las cantidades de impuestos \ndeclaradas en exceso. Marque el recuadro en la línea 2.\nSi presenta el Formulario \n941-X DENTRO DE 90 días \nantes de que venza el plazo \nde prescripción para el \ncrédito o reembolso para el \nFormulario 941 o el \nFormulario 941-SS...\nUsted tiene que usar ambos procesos, el de ajuste y el de \nreclamación.\nPresente dos formularios por separado:\n1. Para el proceso de ajuste, presente un Formulario \n941-X para corregir las cantidades de impuestos declaradas \nde menos. Marque el recuadro en la línea 1. Pague la \ncantidad que adeuda que se indica en la línea 27 en el \nmomento en que presente el Formulario 941-X.\n2. Para el proceso de reclamación, presente un segundo \nFormulario 941-X para corregir las cantidades de impuestos \ndeclaradas en exceso. Marque el recuadro en la línea 2.\nPágina 6\nForm 941-X (sp) (4-2024)\n" ]
p594sp.pdf	0524 Publ 594 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p594sp.pdf	[ "El Proceso de Cobro del IRS\nPublicación 594 (sp)\nEsta publicación proporciona una descripción general del proceso de cobro del IRS. El proceso \nde cobro es una serie de acciones que el IRS puede tomar para recaudar los impuestos que \nusted adeuda, si no los paga voluntariamente. El proceso de cobro se iniciará, si usted no \nefectúa los pagos requeridos en su totalidad y oportunamente, después de recibir su factura.\nPor favor, tenga en cuenta que esta publicación es sólo para información y puede no explicar \ntodos los escenarios del cobro de los impuestos. También, no es un análisis técnico de la ley \ntributaria y no incluye una explicación detallada de sus derechos. Para obtener una explicación \nde sus derechos, por favor vea la Publicación 1 (sp), Derechos del Contribuyente.\nSi usted tiene preguntas o necesita ayuda\nPor favor, visite IRS.gov/espanol para todas sus necesidades tributarias. Puede obtener \nrespuestas a sus preguntas tributarias del Asistente Tributario Interactivo, en www.irs.gov/\nes/help/ITA. También puede visitar www.irs.gov/forms (en inglés) para obtener todos los \nformularios y publicaciones tributarios del IRS mencionados aquí y el portal de videos del \nIRS en www.irsvideos.gov para ver videos informativos sobre una variedad de temas en esta \npublicación.\nTambién puede visitar su oficina local del IRS o llamar al número en su factura para obtener \nayuda. Si usted no tiene la factura, por favor visite la página www.irs.gov/pagos para obtener \nlas opciones de pago o llame al 800-829-1040 (personas físicas) o al 800-829-4933 (negocios). \nConsulte los servicios locales y el horario de operaciones en www.irs.gov/citas.\nPublication 594 (sp) (Rev. 5-2024) Catalog Number 10975G Department of the Treasury Internal Revenue Service www.irs.gov\nResumen: Presentar una declaración de impuestos, facturación y cobro \b\n.............................2\nPasos generales desde la facturación hasta el cobro Usted presenta su declaración de impuestos \b\n..............2\nLo que debe hacer cuando reciba una factura del IRS \b..................................................................................2\nA quién comunicarse para obtener ayuda \b\n.....................................................................................................2\nFormas de pago de sus impuestos \b...........................................................................................3\nOpciones para pagar en su totalidad \b.............................................................................................................3\nOpciones si no puede pagar en su totalidad ahora Solicitar un Plan de Pagos a Plazos\n(Acuerdo de Pago) \b.........................................................................................................................................3\nSi no puede pagar en este momento \b.............................................................................................................4\nCuánto tiempo tenemos para cobrar los impuestos \b\n.......................................................................................4\nCómo apelar una decisión del IRS \b\n.................................................................................................................5\nSi usted no paga oportunamente:\nCómo entender las acciones de cobro \b.....................................................................................6\nAcciones de cobro en detalle \b\n.....................................................................................................6\nGravamen por el Impuesto Federal: Una reclamación legal contra la propiedad \b............................................6\nAviso de Gravamen por el Impuesto Federal: Proporciona aviso público a los acreedores\nque existe un gravamen \b.................................................................................................................................6\nEmbargo: Incautación de la propiedad \b\n...........................................................................................................8\nEmplazamiento: Se utiliza para asegurar la confidencialidad de la información \b............................................10\nAcciones del IRS que afectan a los pasaportes \b...........................................................................................10\nInformación para los Contribuyentes asignados a una Agencia Privada de Cobros \b..........11\nInformación para empleadores: Cobro del impuesto sobre la nómina\n(por razón del empleo) \b\n..............................................................................................................11\nInformación Adicional \b\n...............................................................................................................12\n", "2\nPublicación 594 (sp) El Proceso de Cobro del IRS\nResumen: Presentar una declaración de \nimpuestos, facturación y cobro\nDespués de presentar su declaración de impuestos y/o \ntomarse una decisión final estableciendo su impuesto correcto, \nregistramos la cantidad en nuestros registros. Si usted adeuda, \nle enviaremos una factura por la cantidad adeudada, incluyendo \ncualquier multa e intereses. Si usted no paga o hace arreglos \npara saldar la cantidad que adeuda, podemos tomar las acciones \nde cobro para recaudar la deuda. Nuestro objetivo es trabajar \ncon usted para resolver su deuda antes de tomar las acciones de \ncobro. Si su factura es por un pago individual de responsabilidad \ncompartida como resultado de la Ley del Cuidado de la \nSalud, el monto de la deuda no está sujeto a la multa por no \npagar, embargos o presentación de un Aviso de Gravamen \npor el Impuesto Federal. Sin embargo, los intereses seguirán \nacumulándose y el IRS puede compensar los reembolsos de \nimpuestos federales, hasta que el saldo se pague en su totalidad.\n\t\n➜Pasos generales desde la facturación hasta el cobro \nUsted presenta su declaración de impuestos\nLa mayoría de las declaraciones se presentan anualmente (por el \n15 de abril) o trimestralmente (empresas con empleados).\n1.\t Si usted adeuda impuestos, le enviaremos \nuna factura. Esta es su primera factura por el \nimpuesto adeudado. En base a su declaración, \ncalcularemos cuánto impuesto usted adeuda, \nmás cualquier multa e intereses.\n2.\t Si usted no paga su primera factura, le \nenviaremos por lo menos una factura más. \nRecuerde, los intereses y las multas seguirán \nacumulándose según corresponda, hasta que \npague la cantidad adeudada en su totalidad.\n3.\t Si usted aún no paga después de recibir su \nfactura final, iniciaremos las acciones de cobro. \nLas acciones de cobro pueden variar, desde \naplicar sus reembolsos de años tributarios \nposteriores para pagar la deuda (hasta pagarla \npor completo) a la confiscación de sus bienes y \npropiedades. Esto podría incluir una visita de un \nFuncionario de Cobro de Impuestos a su hogar \no negocio. Consulte www.irs.gov/es/newsroom/\nhow-to-know-if-its-really-the-irs\n\t\n➜Lo que debe hacer cuando reciba una factura del IRS\nSi usted está de acuerdo con la información en la factura, pague \nla cantidad completa antes de la fecha de vencimiento. Si usted \nno puede pagar la cantidad adeudada en su totalidad, pague todo \nlo que pueda y visite www.irs.gov/pagos para considerar nuestras \nopciones de pago en línea. Nuestras opciones de pago en línea \nincluyen el Acuerdo de Pagos a Plazos en Línea, que le permite \nestablecer un plan de pagos a plazos en línea. Si no reúne los \nrequisitos para nuestras opciones de pago en línea, comuníquese \ncon nosotros inmediatamente al número de teléfono en su factura \npara explicar su situación. Usted deberá tener su información \nfinanciera disponible durante la llamada, incluso sus ingresos y \ngastos mensuales. En base a su capacidad de pago, podemos \nproporcionarle opciones alternativas de pago, tales como \nestablecer un plan de pagos a plazos.\nSi está en desacuerdo con la información en la factura, llame al \nnúmero en la factura o visite su oficina local del IRS. Asegúrese \nde tener una copia de la factura y cualesquiera declaraciones de \nimpuestos, cheques cancelados u otros registros que nos ayude \na entender por qué usted cree que su factura es incorrecta. Si \nencontramos que usted tiene razón, ajustaremos su cuenta y si \nes necesario, le enviaremos una factura revisada.\nSi usted no paga la cantidad adeudada o nos dice por qué está \nen desacuerdo con ella, podemos tomar las acciones de cobro.\nSi usted está en bancarrota, por favor avísenos inmediatamente. \nLa bancarrota tal vez no elimine su deuda tributaria, pero \npodemos detener el cobro de la misma temporalmente. Llame \nal número en su factura o al 800-973-0424. Tenga disponible \nla siguiente información: la ubicación del tribunal, fecha de la \nbancarrota, capítulo y número de la bancarrota.\n\t\n➜A quién comunicarse para obtener ayuda \nServicio de Impuestos Internos (IRS, por sus siglas en \ninglés)\nHaga en www.irs.gov/espanol su primera parada para sus \nnecesidades tributarias. Puede encontrar respuestas con el \nAsistente Tributario Interactivo en www.irs.gov/es/help/ITA. Por \nfavor, no dude en comunicarse con nosotros si tiene preguntas. \nLlame al número en su factura o al 800-829-1040 (personas \nfísicas) o al 800-829-4933 (negocios). También puede visitar su \noficina local del IRS para hablar con un representante del IRS en \npersona. También puede encontrar respuestas a sus preguntas \nen IRS.gov/espanol.\nServicio del Defensor del Contribuyente (TAS, por sus \nsiglas en inglés)\nEl Servicio del Defensor del Contribuyente (TAS, por sus \nsiglas en inglés), es una organización dentro del Servicio de \nImpuestos Internos (IRS, por sus siglas en inglés), que ayuda a \nlos contribuyentes y protege sus derechos. Ellos ayudan a los \ncontribuyentes cuyos problemas con el IRS les está causando \ndificultades financieras, quienes han tratado, pero no han logrado \nresolver sus problemas con el IRS, o creen que un sistema o \nprocedimiento del IRS no está funcionando como debiera. Su \nservicio es gratuito. El número de su defensor local está en \nes.taxpayeradvocate.irs.gov, y en su directorio local. También \npuede llamarlos al 877-777-4778. Para más información sobre \nel TAS y sus derechos conforme a la Carta de Derechos del \nContribuyente, visite es.taxpayeradvocate.irs.gov.\nFuentes de ayuda para los contribuyentes\nPuede obtener ayuda de personas y organizaciones que son \nindependientes del IRS. Para encontrar la ubicación más \ncercana a usted, puede consultar la Publicación 4134 (sp), \nLista de las Clínicas para Contribuyentes de Bajos Ingresos, \nen www.irs.gov/espanol. También, vea la página de las LITC en \nes.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-\nclinics-litc/. La ayuda también puede estar disponible de \nun sistema de referidos operado por un colegio estatal de \nabogados, una sociedad de contadores estatal o local o agentes \nregistrados, u otra organización de profesionales de impuestos \nsin fines de lucro. La decisión de obtener ayuda de cualquiera \nde estas personas y organizaciones no resultará en el IRS dar un \ntrato preferencial en el manejo del asunto, disputa o problema.\n", "3\nPublicación 594 (sp) El Proceso de Cobro del IRS\nFormas de pago de sus impuestos\nPara explorar todas sus opciones de pago, visite www.irs.\ngov/pagos. Para minimizar los intereses y las multas, le \nrecomendamos pagar sus impuestos en su totalidad. Sin \nembargo, si usted no puede pagar en su totalidad, usted \npuede solicitar un Plan de Pagos a Plazos o un Ofrecimiento \nde Transacción. Estos planes de pago le permiten pagar los \nimpuestos por plazos a lo largo del tiempo, pagar menos de lo \nque adeuda, o los dos. También es importante mantenerse al día \ncon los pagos de impuestos futuros. Esto significa, efectuar sus \npagos de impuestos estimados, pagos de impuestos retenidos, o \ndepósitos de impuestos federales, tal como lo exige la ley.\n\t\n➜Opciones para pagar en su totalidad\nPagos electrónicos\nOfrecemos varias opciones de pago electrónico. Puede pagar en \nlínea, por teléfono o desde su dispositivo móvil con la aplicación \nIRS2Go. Visite www.irs.gov/pagos para las opciones de pago, \nnúmeros de teléfono y maneras seguras y fáciles de pagar sus \nimpuestos.\nCuenta en línea\nLas personas físicas pueden realizar pagos desde su cuenta \nbancaria a través de la cuenta en línea. Visite www.irs.gov/cuenta \npara inscribirse hoy y ver toda la información disponible.\nDirect Pay del IRS\nDirect Pay del IRS es gratis y está disponible para los \ncontribuyentes individuales en www.irs.gov/pagodirecto, donde \npuede pagar sus impuestos de forma segura y directamente de \nsus cuentas corrientes o cuentas de ahorros, sin ninguna tarifa \no inscripción previa. Programe los pagos hasta con 30 días de \nantelación y reciba una confirmación instantánea de que ha \nenviado su pago.\nTarjeta de débito o crédito\nPuede pagar sus impuestos con tarjeta de débito o crédito. \nTanto los contribuyentes que presentan en papel como los que \npresentan electrónicamente, pueden pagar sus impuestos por \nteléfono o en línea mediante cualquiera de los tramitadores \nautorizados de tarjetas de crédito y débito. Aunque el IRS no \ncobra una tarifa por este servicio, los tramitadores de tarjetas \nsí cobran. Visite www.irs.gov/pagos para obtener los nombres \nde los tramitadores autorizados de tarjetas y sus números de \nteléfono.\nIRS2Go\nPara pagar sus impuestos federales rápidamente sobre la \nmarcha, utilice la aplicación móvil IRS2Go. IRS2Go proporciona \nfácil acceso a Direct Pay, ofreciéndole una manera gratuita y \nsegura de pagar directamente desde su cuenta corriente o de \nahorros. También puede efectuar un pago con tarjeta de débito \no crédito mediante un tramitador aprobado de pagos, por una \ntarifa. Vea más información en www.irs.gov/es/help/irs2goapp.\nSistema de pago electrónico del impuesto federal\nEl Sistema de pago electrónico del impuesto federal es un \nservicio gratuito que brinda a los contribuyentes una manera \nsegura y conveniente de pagar los impuestos personales y del \nnegocio por teléfono o en línea. Para inscribirse o para obtener \nmás información, visite www.irs.gov/sistemaeftps o llame al 800-\n555-4477.\nDinero en efectivo\nLos contribuyentes sin cuentas bancarias o si el dinero en efectivo \nes su única opción, pueden pagar utilizando la nueva opción de \npago en efectivo mediante un socio minorista. Ya que esta opción \ninvolucra un proceso de tres pasos, el IRS urge a los contribuyentes \nelegir esta opción para iniciar el proceso mucho antes de la fecha \nlímite de los impuestos, para evitar los cargos de intereses y multas. \nEl IRS ofrece esta opción en colaboración con nuestros socios \nde confianza en los establecimientos minoristas participantes en \nlos 50 estados, incluido Puerto Rico. Los detalles, incluyendo las \nrespuestas a preguntas frecuentes, están disponibles en www.irs.\ngov/es/payments/pay-with-cash-at-a-retail-partner.\nPagar por correo\nPuede enviarnos un cheque a la dirección indicada en su aviso. \nHaga los cheques pagaderos al Department of the Treasury \n(Departamento del Tesoro).\n\t\n➜Opciones si no puede pagar en su totalidad ahora \nSolicitar un Plan de Pagos a Plazos (Acuerdo de Pago)\nUn Plan de Pagos a Plazos con el IRS, significa que le \npermitiremos efectuar pagos periódicos más pequeños, a lo largo \ndel tiempo, si usted no puede pagar el saldo completo de una \nvez. Un cargo administrativo se aplica para establecer todo plan \nde pagos a plazos de más de 180 días. Hay varias maneras de \nsolicitar un Plan de Pagos a Plazos:\n•\t En línea, utilizando la Solicitud Electrónica para el Acuerdo \nde Pagos a Plazos, en www.irs.gov/plandepago. Puede \nsolicitar en línea para un cargo administrativo reducido si el \ntotal de saldo combinado del impuesto personal sobre los \ningresos, multas y los intereses que adeuda es $50,000 o \nmenos. Además, las personas físicas que adeuden hasta \n$100,000 pueden solicitar un plan de pagos a corto plazo de \nhasta 180 días. Si usted es dueño de un negocio y adeuda \n$25,000 o menos en la combinación de impuestos sobre la \nnómina, multas e intereses para el año calendario actual y \nanterior, también puede utilizar la Solicitud en Línea para un \nPlan de Pagos para solicitar un plan de pagos a plazos. \n•\t Por teléfono, por favor, llame al número en su factura o \nal 800-829-1040 (personas físicas) o al 800-829-4933 \n(negocios).\n•\t Por correo, por favor, complete el Formulario 9465 (sp), \nSolicitud para un Plan de Pagos a Plazos. Además del \nFormulario 9465 (sp), si desea realizar sus pagos por \ndeducción de la nómina, complete el Formulario 2159 (sp), \nAcuerdo de Deducción de Nómina. Si usted adeuda más de \n$50,000, también tendrá que completar el Formulario 433F \n(sp), Declaración de Ingresos y Gastos. Envíe por correo el \nformulario a la dirección en su factura.\n•\t En persona, en su oficina local del IRS cerca de usted, por \nfavor visite www.irs.gov/cita.\nSi solicita un plan de pagos en línea, recibirá notificación \ninmediata de si el plan es aprobado. Si usted solicita un plan \nde pagos por correo, puede reducir la acumulación de multas e \nintereses, efectuando pagos voluntarios hasta que se le notifique \nsi hemos aceptado su solicitud del plan de pagos. Nuestra \naceptación de sus pagos provisionales, no significa que hemos \naprobado su solicitud. Le notificaremos por escrito una vez \nhayamos tomado nuestra decisión.\n", "4\nPublicación 594 (sp) El Proceso de Cobro del IRS\nCon un Plan de Pagos a Plazos, usted puede pagar por débito \ndirecto, mediante deducciones de la nómina, o a través de \ncualquier método de pago indicado en www.irs.gov/pagos. El \ncargo administrativo se reduce si hace sus pagos por débito \ndirecto y no se aplica a las personas identificadas como de bajos \ningresos que paguen por débito directo. A las personas con \nbajos ingresos que establezcan un plan de pagos a plazos que \nno sea de débito directo, se les cobra un cargo administrativo \nreducido. El cargo administrativo reducido puede incluso \neliminarse completamente o ser reembolsado si usted cumple \ncon nuestras guías de bajos ingresos. Para más información, vea \nel Formulario 13844 (sp), Solicitud para la Reducción del Cargo \nAdministrativo para el Plan de Pagos a Plazos. No necesita \npresentar el cargo administrativo para un plan de pagos, con la \nsolicitud. El cargo administrativo puede tomarse de los pagos \niniciales, una vez se acepte el plan de pagos a plazos.\nPara reunir los requisitos para un Plan de Pagos a Plazos, \nusted debe presentar todas las declaraciones de impuestos \nrequeridas. Antes de aprobar su solicitud del Plan de Pagos a \nPlazos, nosotros podríamos pedirle completar una Declaración \nFinanciera (Formulario 433-F (sp), Formulario 433-A (sp) y/o \nFormulario 433-B (sp)) y proporcionar pruebas de su situación \neconómica. Por favor tenga disponible su información financiera \nsi hace la solicitud por teléfono o en una oficina del IRS. Para \nmás información, vea la Publicación 1854 (sp), Cómo Preparar \nla Información de Cobro Para los Asalariados y Trabajadores por \nCuenta Propia (Formulario 433-A(sp)). \nSi aprobamos su solicitud, todavía le cobraremos los intereses \ny las multas que se apliquen, hasta que usted pague en su \ntotalidad el saldo adeudado y podríamos presentar un Aviso \nde Gravamen por el Impuesto Federal (vea la página 5). Si \ndenegamos su solicitud para un Plan de Pagos a Plazos, usted \npuede solicitar que la Oficina Independiente de Apelaciones del \nIRS (Apelaciones) revise su caso. Para más información, vea la \nPublicación 1660 (sp), Derechos para la Apelación de Cobros.\nSi usted no puede cumplir las condiciones de su Plan de Pagos \na Plazos aprobado, por favor comuníquese con nosotros \ninmediatamente.\nSolicitar un Ofrecimiento de Transacción (OIC, por sus\nsiglas en inglés)\nUsted podría reunir los requisitos para un Ofrecimiento de \nTransacción, si no puede pagar la cantidad que adeuda en su \ntotalidad o a plazos. Al solicitar un Ofrecimiento de Transacción, \nusted pide liquidar los impuestos pendientes de pago, por menos \nde la cantidad total que usted adeuda o existe duda sobre la \ncantidad de la obligación tributaria. Nosotros tal vez podemos \naceptar un Ofrecimiento de Transacción si:\n•\t Estamos de acuerdo que su deuda tributaria podría ser \nincorrecta,\n•\t Usted tiene activos e ingresos insuficientes para pagar la \ncantidad adeudada o\n•\t Debido a sus circunstancias excepcionales, pagar la cantidad \nadeudada le causaría dificultades económicas, o sería injusto.\nPara considerar un Ofrecimiento de Transacción, usted debe \npagar una cuota de solicitud y efectuar un pago inicial o \nperiódico con toda solicitud enviada en los Formularios 656. Sin \nembargo, los contribuyentes con bajos ingresos podrían reunir \nlos requisitos para una exención de la cuota de solicitud y del \npago inicial o periódico. Para obtener más información, por \nfavor vea el formulario de certificación de bajos ingresos que se \nencuentra en el Formulario 656-B (sp), Folleto de Información \nsobre el Formulario 656 (sp), Ofrecimiento de Transacción.\nAntes de que podamos considerar su ofrecimiento, usted debe \npresentar todas las declaraciones de impuestos que tenga \nla obligación legal de presentar, efectuar todos los pagos de \nimpuestos estimados para el año en curso y realizar todos los \ndepósitos de impuestos federales requeridos para el trimestre \nen curso y los dos trimestres anteriores. No podemos considerar \nsu ofrecimiento si usted está en bancarrota. Usted puede \nutilizar la Offer in Compromise Pre-Qualifier tool (herramienta \npre-calificadora del Ofrecimiento de Transacción), en inglés, \npara analizar la posibilidad que el programa Ofrecimiento de \nTransacción pueda ser una opción realista de resolver su saldo \nadeudado. Para solicitar un Ofrecimiento de Transacción, \ncomplete uno de los formularios siguientes:\n•\t Formulario 656-L (sp), Ofrecimiento de Transacción (Duda \nsobre la Obligación). Complete éste si existe una disputa \ngenuina sobre la existencia o la cantidad correcta de la deuda \ntributaria según la ley.\n•\t Formulario 656 (sp), Ofrecimiento de Transacción Complete \néste, si usted no puede pagar la cantidad que adeuda, o tiene \nuna dificultad económica u otra circunstancia especial, que \nharía que el pago del monto adeudado sea injusto.\nPara obtener más información, vea el Formulario 656-B (sp), \nFolleto de Información sobre el Formulario 656 (sp), Ofrecimiento \nde Transacción, o visite www.irs.gov/ofrecimiento.\n\t\n➜Si no puede pagar en este momento\nPida que retrasemos el cobro e informemos su cuenta \ncomo actualmente no cobrable\nSi usted no puede pagar nada de la cantidad que adeuda, \nporque el pago le impediría cubrir sus gastos de vida básicos, \nusted puede solicitar que retrasemos el cobro, hasta que usted \npueda pagar. Antes de aprobar su solicitud, podemos pedirle \nque usted complete una Declaración de Ingresos y Gastos \ny proporcione prueba de su situación económica. Por favor \nrecuerde, que aún si retrasamos el cobro, todavía cobraremos \nlas multas e intereses que se apliquen, hasta que usted pague \nla cantidad en su totalidad y podríamos presentar un Aviso de \nGravamen por el Impuesto Federal (vea la página 5). También \npodemos solicitarle información financiera actualizada durante \neste retraso temporal, para revisar su capacidad de pago.\n\t\n➜Cuánto tiempo tenemos para cobrar los impuestos\nPodemos intentar cobrar sus impuestos hasta 10 años, a partir \nde la fecha que fueron tasados. Sin embargo, la ejecución de \neste período de tiempo puede suspenderse por varias razones, \nque incluyen, entre otras:\n•\t Mientras estamos considerando su solicitud para un Plan \nde Pagos a Plazos o un Ofrecimiento de Transacción. Si su \nsolicitud es denegada, suspenderemos el cobro por otros 30 \ndías y durante todo el período que la Oficina de Apelaciones \nesté considerando su solicitud de apelación.\n•\t Se puede suspender el cobro por el período que usted esté \nfuera de los Estados Unidos si vive fuera de los Estados \nUnidos continuamente durante al menos seis meses.\n", "5\nPublicación 594 (sp) El Proceso de Cobro del IRS\n•\t Los períodos tributarios que estamos cobrando se incluyen en \nla bancarrota con aplazamiento automático. Suspenderemos \nel cobro por el período de tiempo que no podemos cobrar \ndebido al aplazamiento automático, más seis meses.\n•\t Usted solicita una Audiencia bajo el Debido Proceso de \nCobro. El cobro se suspenderá desde la fecha de su solicitud, \nhasta que se emita un Aviso de Determinación, o la decisión \ndel Tribunal de Impuestos es final.\n•\t Estamos considerando su solicitud para el Alivio del Cónyuge \nInocente. El cobro se suspenderá desde la fecha de su \nsolicitud, hasta 90 días después de la emisión de un Aviso \nde Determinación, o si usted presenta oportunamente una \npetición al Tribunal de Impuestos, hasta 60 días después de \nla decisión final del Tribunal de Impuestos. Si usted apela \nla decisión del Tribunal de Impuestos ante un Tribunal de \nApelaciones de los Estados Unidos, el período de cobro \nempezará 60 días después de presentarse la apelación, a \nmenos que se pague una fianza.\nPara obtener más información sobre las fechas de caducidad del \nestatuto, visite www.irs.gov/es/filing/time-irs-can-collect-tax\n\t\n➜Cómo apelar una decisión del IRS\nUsted tiene el derecho de apelar la mayoría de las acciones \nde Cobro, a la Oficina de Apelaciones (Appeals) del IRS. \nLa Oficina de Apelaciones es separada e independiente de \nla oficina de cobros del IRS, la cual inicia las acciones de \ncobro. Apelaciones asegura y protege su independencia \nmediante la adhesión a una política estricta que prohíbe ciertas \ncomunicaciones con la oficina de cobros u otras oficinas del IRS, \ntales como discusiones con respecto a la solidez o debilidad \nde su caso. Cuando una oficina del IRS se va a involucrar en \ndiscusiones, usted será invitado a participar en la conferencia \no se le proporcionará cualquier documento escrito para darle la \noportunidad de comentar. Sus opciones principales de apelación \nson las siguientes: El Debido Proceso de Cobro o el Programa de \nApelaciones de Cobro.\nDebido Proceso de Cobro (CDP, por sus siglas en inglés)\nEl propósito de una audiencia sobre el Debido Proceso de \nCobro, es que Apelaciones revise las acciones de cobro que se \nhan tomado o han sido propuestas. Después que Apelaciones \nha hecho su determinación y usted está en desacuerdo, usted \npuede acudir al tribunal y apelar la determinación sobre el \nDebido Proceso de Cobro de Apelaciones. Usted puede solicitar \nuna audiencia sobre el Debido Proceso de Cobro, si usted recibe \nalguno de los avisos siguientes:\n•\t Aviso de Presentación de Gravamen por el Impuesto Federal \ny Su Derecho a una Audiencia\n•\t Aviso Final—Aviso de Intención de Embargo y Aviso de Su \nDerecho a una Audiencia\n•\t Aviso de Riesgo de Embargo y Derecho de Apelación\n•\t Aviso de Embargo a su Reembolso del Impuesto Estatal—\nAviso de Su Derecho a una Audiencia\n•\t Aviso de Embargo y de Su Derecho a una Audiencia\nPara solicitar una audiencia sobre el Debido Proceso de Cobro, \ncomplete el Formulario 12153 (sp), Solicitud de una Audiencia \nsobre el Proceso Debido de Cobro o una Audiencia Equivalente, \no una solicitud por escrito que contenga la misma información \ncontenida en el Formulario 12153 (sp) y envíelo a la dirección \nen su aviso. Usted tiene que solicitar una audiencia sobre el \nDebido Proceso de Cobro para la fecha indicada en el aviso que \nle enviemos (para embargos propuestos, esa fecha es 30 días \na partir de la fecha de la carta). La solicitud debe presentarse \noportunamente para mantener su derecho a la revisión judicial \nde la determinación emitida en su audiencia sobre el Debido \nProceso de Cobro. Si su solicitud para una audiencia sobre el \nDebido Proceso de Cobro no es oportuna, usted puede solicitar \nuna Audiencia Equivalente, dentro de un año a partir de la fecha \ndel aviso, pero usted no puede ir al tribunal si usted está en \ndesacuerdo con la decisión de Apelaciones.\nDurante la audiencia sobre el Debido Proceso de Cobro, el \nperíodo de 10 años para cobrar los impuestos se suspende y \ngeneralmente se nos prohíbe confiscar (embargar) su propiedad, \nsi confiscar su propiedad es el tema de la audiencia. Se nos \npermite confiscar su propiedad durante la Audiencia Equivalente \no en la Audiencia sobre el Debido Proceso de Cobro acerca de la \npresentación de un Aviso de Gravamen por el Impuesto Federal, \npero normalmente nosotros no confiscamos propiedades \ndurante estas audiencias. El período de 10 años para cobrar los \nimpuestos no se suspende durante una Audiencia Equivalente.\nUsted tiene derecho a sólo una audiencia de gravamen sobre el \nDebido Proceso de Cobro y una audiencia de embargo por cada \nperíodo tributario o tasación. Usted tiene derecho a proponer \nalternativas de cobro, tales como establecer un plan de pagos a \nplazos o un ofrecimiento de transacción, para su consideración \npor Apelaciones en la audiencia. Puede que sea necesario para \nusted, presentar información financiera o declaraciones de \nimpuestos para tener derecho a tales alternativas de cobro.\nTodos los asuntos legales deben ser planteados y toda la \ninformación de apoyo necesaria presentada a Apelaciones \ndurante la audiencia. A usted se le impide durante una \nrevisión judicial, plantear asuntos que no fueron planteados \ncorrectamente durante la audiencia sobre el Debido Proceso \nde Cobro. Su conferencia de Apelaciones podrá realizarse por \nteléfono, correspondencia, o, si usted reúne los requisitos, en \nuna conferencia cara a cara en la oficina de Apelaciones más \ncercana a su domicilio o lugar de trabajo. Puede que se le \nniegue la conferencia cara a cara, si usted plantea asuntos que \nse consideran frívolos o hechos con un deseo únicamente de \nretrasar o impedir el cobro.\nPara una lista no exclusiva de los asuntos identificados por el IRS \ncomo frívolos, vea “The Truth About Frivolous Tax Arguments” (La \nverdad acerca de los argumentos frívolos tributarios), en inglés, \nen IRS.gov. Para obtener más información sobre el Proceso \nDebido de Cobro (CDP, por sus siglas en inglés), consulte la \nPublicación 1660 (sp).\nPrograma de Apelaciones de Cobro (CAP, por sus siglas \nen inglés)\nBajo el Programa de Apelaciones de Cobro, si usted está \nen desacuerdo con la decisión de un empleado del IRS, con \nrespecto a cualquier embargo, incautación o presentación de \nAviso de Gravamen por el Impuesto Federal y quiere apelar, \nusted puede pedir tener una conferencia con el gerente del \nempleado. Si incautamos su casa, carro u otra propiedad con \nel fin de vender su participación en la propiedad, para aplicar \nlas ganancias a su deuda de impuestos, usted debe hacer \nla solicitud dentro de 10 días laborales después que a usted \n", "6\nPublicación 594 (sp) El Proceso de Cobro del IRS\nse le dé el Aviso de Incautación o se haya dejado en su casa \no negocio. No hay fecha límite para solicitar una conferencia \ndel gerente cuando un gravamen se impone para otros tipos \nde propiedades (tales como salarios o cuentas bancarias) o \nel embargo o incautación o la presentación del gravamen se \nproponen. La acción de cobro puede avanzar si no se solicita \nuna conferencia dentro de un período de tiempo razonable.\nSi entonces, usted está en desacuerdo con la decisión del \ngerente, usted puede solicitar a la Oficina de Apelaciones revisar \nsu caso bajo el Programa de Apelaciones de Cobro, como se \nindica en la Publicación 1660 (sp). Comunique a la oficina de \nCobros dentro de dos días laborables después de la conferencia \ncon el gerente de cobros de que usted planea presentar un \nFormulario 9423 (en inglés). El Formulario 9423 debe recibirse o \ntener el matasellos dentro de tres días laborables después de la \nconferencia con el gerente de cobros o se reanudará la acción de \ncobro.\nSi usted solicita una conferencia y no es puesto en contacto \ncon el gerente o su designado dentro de dos días laborables \nde hacer la solicitud, usted puede comunicarse con la oficina \nde Cobros otra vez y solicitar consideración de Apelaciones. \nSi usted presenta el Formulario 9423 (en inglés), anote la fecha \nde su solicitud de conferencia en el recuadro 15 e indique que \nel gerente no se comunicó con usted. El Formulario 9423 (en \ninglés) debe recibirse o tener el matasellos dentro de cuatro días \nlaborables de su solicitud para una conferencia, ya que la acción \nde cobro puede reanudarse. Presente el Formulario 9423 (en \ninglés) al Oficial de Cobro de Impuestos involucrado en la acción \nde gravamen, embargo o incautación.\nSi usted presenta una solicitud de Apelación de Cobro y está en \ndesacuerdo con las decisiones de Apelaciones, usted no puede \nacudir al tribunal.\nLos casos en los cuales puede buscar el Programa de \nApelaciones de Cobros incluyen, pero no se limitan a:\n•\t Antes o después que presentemos un Aviso de Gravamen por \nel Impuesto Federal\n•\t Antes o después que incautemos (“embarguemos”) su \npropiedad\n•\t Después que deneguemos, cancelemos o proponemos \ncancelar su Plan de Pagos a Plazos (una conferencia con el \ngerente se recomienda, pero no es necesario). Presente su \nsolicitud de apelación del Plan de Pagos a Plazos por escrito, \npreferentemente utilizando el Formulario 9423, Collection \nAppeal Request (Solicitud de Apelación de Cobro), en inglés, \ndentro del plazo de tiempo indicado en su aviso.\nPara obtener más información sobre el Debido Proceso de Cobro y \nel Programa de Apelaciones de Cobro, por favor vea la Publicación \n1660 (sp), Derechos para la Apelación de Cobros.\nSi usted no paga oportunamente: \nCómo entender las acciones de cobro\nHay varias palabras y frases particulares para el proceso de \ncobro. Aquí definimos algunos de los términos de cobro más \ncomúnmente utilizados:\nGravamen por el Impuesto Federal (Federal tax lien): Una \nreclamación legal contra toda su propiedad actual y futura, \ncomo una vivienda o automóvil y derechos a la propiedad, \ncomo salarios y cuentas bancarias. El Gravamen se impone \nautomáticamente, si usted no paga su monto adeudado después \nde recibir su primera factura.\nAviso de Gravamen por el Impuesto Federal (Notice of Federal \nTax Lien, o NFTL): Un aviso público a los acreedores. Les notifica \nque existe un gravamen por el impuesto federal adjunto a toda su \npropiedad actual y futura y derechos a la propiedad.\nEmbargo (Levy): La incautación legal de la propiedad o derechos \na la propiedad, para satisfacer una deuda tributaria. Cuando la \npropiedad se incauta (“embarga”), será vendida para ayudar a \npagar su deuda tributaria. Si se incautan los salarios o cuentas \nbancarias, el dinero se aplicará a su deuda tributaria.\nIncautación (Seizure): No hay diferencia legal entre incautación \ny embargo. A lo largo de esta publicación, utilizaremos ambos \ntérminos indistintamente.\nAviso de Intención de Embargo y Aviso de Su Derecho a una \nAudiencia (Notice of Intent to Levy and Notice of Your Right \nto a Hearing): Por lo general, antes de incautar la propiedad, \ntenemos que enviarle este aviso. Si usted no paga sus impuestos \nvencidos, hace otros arreglos para satisfacer la deuda tributaria \no solicita una audiencia dentro de 30 días a partir de la fecha de \neste aviso, podemos incautar su propiedad.\nEmplazamiento (Summons): Un emplazamiento legalmente le \nobliga a usted o a un tercero a cumplir con el IRS y proporcionar \ninformación, documentos o testimonios.\nAcciones sobre los Pasaportes: El Departamento de Estado no \nemitirá o renovará un pasaporte a toda persona que el IRS haya \ncertificado de tener una deuda tributaria gravemente morosa y \npuede revocar un pasaporte emitido anteriormente a tal persona.\nAcciones de cobro en detalle\n\t\n➜Gravamen por el Impuesto Federal: Una reclamación \nlegal contra la propiedad\nUn gravamen es una reclamación legal contra toda su propiedad \nactual y futura. Cuando usted no paga su primera factura de \nimpuestos adeudados, la ley impone un gravamen y lo adjunta a \nsu propiedad. El gravamen corresponde a la propiedad (tal como \nsu vivienda y automóvil) y cualquier derecho actual o futuro que \ntenga a la propiedad.\n\t\n➜Aviso de Gravamen por el Impuesto Federal: \nProporciona aviso público a los acreedores que existe \nun gravamen\nUn Aviso de Gravamen por el Impuesto Federal, da aviso \npúblico a los acreedores. Nosotros presentamos el Aviso de \nGravamen por el Impuesto Federal, para poder establecer la \nprioridad de nuestra reclamación sobre las de otros acreedores. \nEl Aviso de Gravamen por el Impuesto Federal se presenta con \nlas autoridades locales o estatales, tales como las oficinas de \nregistro de escrituras del condado o de la Secretaria del Estado.\nLos empleadores, propietarios y otras personas pueden también \nusar esta información y no ver favorablemente el hecho de que \nun Aviso de Gravamen por el Impuesto Federal se ha presentado \ncontra usted. Sin embargo según la ley, no se presentará un \nAviso de Gravamen por el Impuesto Federal y no se emitirán \nembargos para cobrar el pago individual de responsabilidad \ncompartida, relacionado con la Ley del Cuidado de la Salud.\n", "7\nPublicación 594 (sp) El Proceso de Cobro del IRS\nLo que debe hacer si se presenta un Aviso de Gravamen \npor el Impuesto Federal contra usted\nUsted debe pagar inmediatamente la cantidad total que \nadeuda. El Aviso de Gravamen por el Impuesto Federal, muestra \nsolamente su saldo tasado hasta la fecha del aviso. No le \nmuestra el saldo pendiente para liquidar la deuda, ni incluye \nnuestros cargos por presentar y liberar el gravamen. Para saber \nla cantidad total que usted debe pagar para liberar el gravamen, \nllame al 800-913-6050 o al 859-320-3526 si está llamando fuera \nde los Estados Unidos. Si tiene preguntas, llame al número en \nsu aviso de gravamen o al 800-829-1040 (personas físicas) o al \n800-829-4933 (negocios), o visite www.irs.gov/es/businesses/\nsmall-businesses-self-employed/understanding-a-federal-tax-lien \no vea los videos instructivos en www.irsvideos.gov/Individual/\nIRSLiens (en inglés).\nCómo apelar un Aviso de Gravamen por el Impuesto \nFederal\nDentro de los cinco días laborables después de la primera \npresentación del Aviso de Gravamen por el Impuesto Federal, por \nuna deuda específica, le enviaremos un Aviso de Presentación de \nGravamen por el Impuesto Federal y Su Derecho a una Audiencia \nsobre el Debido Proceso de Cobro. Usted tendrá hasta la fecha \nindicada en el aviso, para solicitar una audiencia sobre el Debido \nProceso de Cobro con la Oficina de Apelaciones. Envíe su \nsolicitud para una audiencia sobre el Debido Proceso de Cobro \na la dirección en el aviso. Para obtener más información, vea \nel Formulario 12153 (sp), Solicitud de una Audiencia sobre el \nProceso Debido de Cobro o una Audiencia Equivalente.\nDespués de su audiencia sobre el Debido Proceso de Cobro, \nla Oficina de Apelaciones emitirá una determinación sobre si el \nAviso de Gravamen por el Impuesto Federal debe permanecer \nvigente, o si debe ser retirado o liberado. Si usted está en \ndesacuerdo con la determinación, usted tiene 30 días después \nde la fecha en que se hizo la determinación, para solicitar una \nrevisión ante el Tribunal de Impuestos de los Estados Unidos.\nAdemás de los derechos sobre el Debido Proceso de Cobro que \nusted pueda tener, usted también puede apelar una presentación \npropuesta o actual, del Aviso de Gravamen por el Impuesto \nFederal, bajo el Programa de Apelaciones de Cobros.\nRazones por las que “liberaremos” un gravamen por el \nimpuesto federal\nUna “liberación” de un gravamen por el impuesto federal, \nsignifica que hemos quitado el gravamen sobre su deuda y \nel Aviso Público de Gravamen por el Impuesto Federal. Esto \nlo hacemos presentando un Certificado de Liberación del \nGravamen por el Impuesto Federal a las mismas autoridades \nestatales y locales ante quienes presentamos su Aviso de \nGravamen por el Impuesto Federal. Liberaremos su gravamen si:\n•\t Su deuda está pagada en su totalidad,\n•\t El pago de su deuda está garantizado por una fianza,\n•\t Usted ha cumplido con las condiciones de pago de un \nOfrecimiento de Transacción que el IRS ha aceptado o\n•\t El período para el cobro ha terminado. (En este caso, la \nliberación es automática.)\nPara obtener más información, vea la Publicación 1450 (sp), \nInstrucciones para solicitar un Certificado de Liberación del \nGravamen por el Impuesto Federal.\nRazones por las que podemos “retirar” un Aviso de \nGravamen por el Impuesto Federal\nUn “retiro” elimina del registro público el Aviso de Gravamen por \nel Impuesto Federal. El retiro informa a otros acreedores que \nabandonamos nuestra prioridad de gravamen. Esto no significa \nque el gravamen por el impuesto federal es liberado o que usted \nya no tenga la responsabilidad de la cantidad adeudada.\nPodemos retirar un Aviso de Gravamen por el Impuesto Federal si:\n•\t Usted ha firmado un Plan de Pagos a Plazos para satisfacer \nla responsabilidad tributaria, salvo que el Plan estipule lo \ncontrario. Para ciertas clases de impuestos, retiraremos \nrutinariamente el Aviso de Gravamen por el Impuesto Federal, \nsi usted ha firmado un Plan de Pagos a plazos por débito \ndirecto y cumple con otras condiciones,\n•\t Eso le ayudará a pagar sus impuestos más rápidamente,\n•\t Nosotros no seguimos los procedimientos del IRS,\n•\t Fue presentado durante un período de aplazamiento \nautomático de bancarrota o\n•\t Es en su mejor interés y en el mejor interés del gobierno. Por \nejemplo, esto podría incluir cuando se ha satisfecho su deuda \ny usted solicita el retiro.\nPara obtener más información, vea el Formulario 12277, \nApplication for Withdrawal of Filed Form 668(Y), Notice of \nFederal Tax Lien (Solicitud de retirar el Formulario 668(Y), \nAviso de Gravamen por el Impuesto Federal), en inglés, o el \nvideo instructivo en, www.irsvideos.gov/Individual/IRSLiens/\nLienNoticeWithdrawal (en inglés).\nCómo solicitar la “liquidación” de un Gravamen por el \nImpuesto Federal de la propiedad\nUna “liquidación” elimina el gravamen por el impuesto federal \nde una propiedad específica. Hay varias circunstancias bajo las \ncuales se puede liquidar el gravamen por el impuesto federal. Por \nejemplo, podemos emitir un Certificado de Liquidación, si usted \nestá vendiendo una propiedad y se ha presentado un Aviso de \nGravamen por el Impuesto Federal; usted podría quitar o liquidar \nel gravamen de esa propiedad, si el gobierno recibe su interés a \ntravés de la venta. Para obtener más información sobre si usted \nreúne los requisitos para la liquidación, vea la Publicación 783, \nInstructions on How to Apply for a Certificate of Discharge from \nFederal Tax Lien (Instrucciones para solicitar el certificado de \nliquidación del Gravamen por el Impuesto Federal), en inglés. \nPara ver un video instructivo acerca de la Publicación 783, visite \nwww.irsvideos.gov/Individual/IRSLiens en inglés.\nCómo hacer el Gravamen por el Impuesto Federal \nsecundario a otros acreedores (“subordinación”)\nUna “subordinación” es cuando se permite a un acreedor \nmoverse delante de la posición de prioridad del gobierno. Por \nejemplo, si usted está intentando refinanciar la hipoteca de su \nvivienda, pero no puede porque el gravamen por el impuesto \nfederal tiene prioridad sobre la hipoteca nueva, usted puede \nsolicitarnos que subordinemos nuestro gravamen a la hipoteca \n", "8\nPublicación 594 (sp) El Proceso de Cobro del IRS\nnueva. Para obtener más información sobre si usted reúne los \nrequisitos para una subordinación, vea la Publicación 784, How \nto Apply for a Certificate of Subordination of Federal Tax Lien \n(Cómo solicitar un Certificado de Subordinación de Gravamen \npor el Impuesto Federal), en inglés. Para ver un video instructivo \nacerca de la Publicación 784, visite www.irsvideos.gov/Individual/\nIRSLiens, en inglés.\nDerechos de apelación para retiro, liquidación o \nsubordinación\nSi su solicitud es denegada, usted recibirá el Formulario 9423, \nCollection Appeal Request (Solicitud de Apelación de Cobro), \nen inglés y la Publicación 1660 (sp), Derechos para la Apelación \nde cobros, con una explicación del por qué su solicitud fue \ndenegada. Si denegamos su solicitud para un retiro, liquidación \no subordinación, usted puede apelar bajo el Programa de \nApelaciones de Cobro.\n\t\n➜Embargo: Incautación de la propiedad\nMientras un gravamen por el impuesto federal es una \nreclamación legal contra su propiedad, un embargo es una \nincautación legal que realmente toma su propiedad (tal como \nsu vivienda o automóvil) o sus derechos a la propiedad (tales \ncomo sus ingresos, cuenta bancaria, cuenta de ahorros para la \njubilación o pagos de Seguro Social) para satisfacer su deuda \ntributaria.\nNo podemos embargar su propiedad si usted tiene actualmente \no pendiente, un Plan de Pagos a Plazos, Ofrecimiento de \nTransacción o si estamos de acuerdo en que usted no puede \npagar debido a las dificultades económicas, lo que significa que \nembargar su propiedad le impediría satisfacer sus gastos de vida \nbásicos y razonables.\nRazones por las que incautamos (“embargamos”) su \npropiedad o derechos a la propiedad\nSi usted no paga sus impuestos (o hace arreglos para liquidar \nsu deuda), podemos incautar y vender su propiedad. Nosotros \nno embargaremos su propiedad para cobrar el pago individual \nde responsabilidad compartida. Normalmente embargamos sólo \ndespués de haber ocurrido lo siguiente:\n•\t Nosotros tasamos el impuesto y le enviamos una factura,\n•\t Usted se olvidó o se negó a pagar el impuesto y\n•\t Le enviamos un Aviso Final de Intención de Embargo y Aviso \nde Su Derecho a una Audiencia, al menos 30 días antes de la \nincautación.\nSin embargo, hay excepciones cuando no le tenemos que \nofrecer una audiencia por lo menos 30 días antes de incautar su \npropiedad. Estas incluyen situaciones cuando:\n•\t El cobro del impuesto está en riesgo,\n•\t Un embargo se impone para cobrar el impuesto de un \nreembolso de impuestos estatales,\n•\t Un embargo se impone para cobrar la deuda tributaria de un \ncontratista federal o\n•\t Un Embargo Descalificado del Impuesto Sobre la Nómina \n(DETL, por sus siglas en inglés) se impone. Un DETL, es \nla incautación del impuesto sin pagar sobre la nómina, y \npuede ser impuesto cuando el contribuyente ha solicitado \nanteriormente una apelación sobre el Debido Proceso de \nCobro a los impuestos sobre la nómina, para otros períodos \ndentro de los 2 años pasados.\nSi nosotros imponemos un embargo bajo una de estas \nexcepciones, le enviaremos una carta explicándole la incautación \ny sus derechos de apelar después que el embargo es emitido.\nLo que debe hacer si se incauta (“embarga”) su \npropiedad\nSi se incauta su propiedad, llame al número en su aviso de \nembargo o al 800-829-1040 (personas físicas) o al 800-829-4933 \n(negocios). Si usted ya está trabajando con un empleado del IRS, \nllámele para obtener ayuda.\nEjemplos de propiedad que podemos incautar \n(“embargar”)\n•\t Sueldos, salario o comisión mantenidos por otra persona. Si \nincautamos sus derechos a sueldos, salarios, comisiones o \npagos parecidos que otra persona mantiene, impondremos \nel embargo sólo una vez y no cada vez que le pagan a usted. \nEl mismo embargo sigue vigente hasta que su deuda se \npague en su totalidad, se hagan otros arreglos, termine el \nperíodo de cobro o el embargo es liberado. Los otros pagos \nque usted reciba, tales como dividendos y pagos sobre \npagarés, también están sujetos a incautación. Sin embargo, \nse incautan únicamente los pagos vencidos o el derecho a \npagos futuros, a partir de la fecha del embargo.\n•\t Su cuenta bancaria. Un embargo de los fondos en su cuenta \nbancaria, incluye todos los fondos disponibles para retirar, \nhasta la cantidad total del embargo. Después de emitido el \nembargo, el banco aguantará los fondos disponibles y le da a \nusted 21 días para resolver cualquier disputa sobre quién es \nel dueño de la cuenta, antes de enviarnos el dinero. Pasados \nlos 21 días, el banco nos enviará su dinero, más cualesquiera \nintereses devengados sobre esta cantidad, a menos que \nusted haya resuelto el asunto de otra manera.\n•\t Su cuenta de ahorros para la jubilación, incluidas las \npensiones calificadas, planes de participación en las \nganancias, planes de bonificación de acciones conforme \nERISA, planes de ahorros tipo IRA, planes de ahorros para \nlos trabajadores por cuenta propia (tales como los planes de \ntipos SEP-IRA y Keogh) y el plan de ahorros Thrift Savings \nPlan. Dependiendo de los términos del plan, el embargo \npuede adjuntarse a los fondos en los cuales usted tiene un \nderecho conferido.\n•\t Sus pagos federales. Como alternativa al procedimiento de \nembargo utilizado para otros pagos, tales como dividendos \ny pagarés, ciertos pagos federales pueden ser incautados \nsistemáticamente, a través del Programa de Embargo sobre \nPagos Federales, con el fin de pagar su deuda tributaria. \nConforme a este programa, nosotros generalmente podemos \nincautar hasta el 15% de sus pagos federales (hasta el \n100% de pagos adeudados a un contratista por bienes o \nservicios vendidos o alquilados al gobierno federal). Nosotros \nimpondremos el embargo sólo una vez, no cada vez que le \npagan. El mismo embargo sigue vigente hasta que su deuda \nse pague en su totalidad, se hagan otros arreglos, termine \nel período de cobro o el IRS libere el embargo. Los pagos \nfederales que se pueden incautar según este programa, \nincluyen pero no se limitan, a los ingresos de anualidades \n", "9\nPublicación 594 (sp) El Proceso de Cobro del IRS\npor la jubilación federal de la Oficina de Gestión de Personal, \nlos beneficios de Seguro Social bajo el Título II de la Ley de \nSeguro Social (OASDI) y pagos a contratistas/vendedores \nfederales.\n•\t Su casa, automóvil u otra propiedad. Si incautamos su \ncasa u otra propiedad, venderemos su participación en la \npropiedad y las ganancias las aplicaremos (después de los \ncostos de la venta) a su deuda tributaria. Antes de vender \nsu propiedad, calcularemos un precio mínimo de oferta. Le \nproporcionaremos a usted una copia del cálculo y le daremos \nla oportunidad de impugnar la determinación del valor justo \nde mercado. Luego le proporcionaremos el aviso de la venta \ny anunciaremos al público la venta pendiente, normalmente \na través de los periódicos locales, o boletines publicados en \nlugares públicos. Después de dar aviso público, esperaremos \ngeneralmente 10 días antes de vender su propiedad. El dinero \nde la venta paga el costo de incautar y vender la propiedad \ny finalmente, su deuda tributaria. Si sobra dinero de la venta \ndespués de satisfacer su deuda tributaria, le indicaremos \ncómo conseguir un reembolso.\nPropiedad que no se puede incautar (“embargar”)\nCierta propiedad está exenta de embargos. Por ejemplo, no \npodemos embargar lo siguiente: beneficios de desempleo, \nciertos beneficios de anualidades y pensiones, ciertos pagos \npor incapacidad relacionada con servicio militar, compensación \na trabajadores por accidentes en el trabajo, ciertos pagos \nde asistencia pública, ingresos mínimos semanales exentos, \nasistencia conforme a la Job Training Partnership Act (la Ley de \nColaboración para la Capacitación Laboral) e ingresos de pagos \nde manutención para menores, según orden judicial.\nTambién, no podemos incautar los libros escolares y ropa \nnecesarios, correo sin entregar, ciertas cantidades de \ncombustible, víveres, muebles, efectos personales de un hogar \ny cierta cantidad de herramientas y libros necesarios para el \ncomercio, negocio o profesión. También existen limitaciones en \nnuestra capacidad de incautar una vivienda principal y ciertos \nactivos comerciales.\nPor último, no podemos incautar su propiedad a menos que \nesperemos ganancias netas que ayuden a liquidar su deuda \ntributaria.\nCómo apelar una incautación propuesta (“embargo \npropuesto”)\nUsted puede solicitar una audiencia sobre el Debido Proceso \nde Cobro, dentro de 30 días a partir de la fecha de su Aviso de \nIntención de Embargo y Aviso de su Derecho a una Audiencia. \nEnvíe la solicitud a la dirección en su aviso. Para obtener más \ninformación, vea el Formulario 12153 (sp), Solicitud de una \nAudiencia sobre el Proceso Debido de Cobro o una Audiencia \nEquivalente. A la conclusión de su audiencia, la Oficina de \nApelaciones le proporcionará su determinación. Usted tendrá 30 \ndías después de la determinación, para impugnarla en el Tribunal \nde Impuestos de los EE. UU. Si los derechos del Debido Proceso \nde Cobro no están disponibles para su caso, usted tal vez tenga \notras opciones de apelación, como el Programa de Apelaciones \nde Cobro.\nRazones por las que “liberamos” un embargo\nEl Código de Impuestos Internos (IRC, por sus siglas en inglés), \nespecíficamente estipula que debemos liberar un embargo, si \ndeterminamos que:\n•\t Usted pagó la cantidad que adeuda,\n•\t El período de cobro terminó antes de emitirse el embargo,\n•\t Eso le ayudará a pagar sus Impuestos,\n•\t Usted firma un Plan de Pagos a Plazos y las condiciones del \nacuerdo no permiten que el embargo continúe,\n•\t El embargo le crea una dificultad económica, lo que significa \nque hemos determinado que el embargo le impide cumplir \ncon los gastos básicos y razonables de vida o\n•\t El valor de la propiedad es mayor que la cantidad adeudada y \nliberar el embargo no dificultará nuestra capacidad de cobrar \nla cantidad adeudada.\nTambién liberaremos un embargo que se emitió de forma \nindebida. Por ejemplo, liberaremos un embargo que se emitió:\n•\t Contra la propiedad exenta de incautación,\n•\t Prematuramente,\n•\t Antes de que le enviáramos el aviso requerido,\n•\t Mientras usted estuvo en bancarrota y un aplazamiento \nautomático estaba vigente,\n•\t Cuando los gastos de incautar y vender la propiedad \nembargada, serían mayores que el valor justo de mercado de \nla propiedad,\n•\t Mientras una solicitud de Plan de Pagos a Plazos, de Alivio \npara el Cónyuge Inocente u Ofrecimiento de Transacción, \nestaba bajo consideración o ya se había aceptado y estaba \nvigente,\n•\t Mientras la Oficina de Apelaciones o el Tribunal de Impuestos \nestaba considerando un caso sobre el Debido Proceso de \nCobro y el embargo no era, un Embargo Descalificado del \nImpuesto sobre la Nómina para cobrar los impuestos sobre la \nnómina, un reembolso estatal, un embargo en riesgo o para \ncobrar la deuda tributaria de un contratista federal o\n•\t Mientras la Oficina de Apelaciones o el Tribunal de Impuestos \nestá considerando la apelación de la denegación del alivio del \ncónyuge inocente.\nRazones por las que podemos devolver la propiedad \nincautada (“embargada”)\nNosotros podemos devolver su propiedad si:\n•\t La incautación fue prematura,\n•\t La incautación fue en violación de la ley,\n•\t Devolver la propiedad incautada nos ayudaría a cobrar su \ndeuda,\n•\t Usted firma un Plan de Pagos a Plazos para satisfacer la \nobligación por la que se hizo el embargo, a menos que el Plan \nde Pagos no permite la devolución de la incautación anterior \nsobre la propiedad.\n•\t Nosotros no cumplimos los procedimiento del IRS o\n•\t Es en su mejor interés y en el mejor interés del gobierno.\n", "10\nPublicación 594 (sp) El Proceso de Cobro del IRS\nPodemos devolver la propiedad en cualquier momento, si la \npropiedad no ha sido vendida. Si nosotros decidimos devolver su \npropiedad, pero ya se vendió, le daremos el dinero que recibimos \nde la venta. Usted puede presentar una solicitud de devolución \ndel dinero incautado o del dinero de la venta apropiado, por lo \ngeneral hasta 9 meses después de la incautación.\nCómo recuperar la propiedad incautada (“embargada”) \nque se ha vendido\nPara recuperar sus bienes raíces, usted (y cualquier persona con \nparticipación en la propiedad) los puede recuperar dentro de 180 \ndías a partir de la venta, pagando al comprador lo que pagaron, \nmás intereses al 20% anual compuestos diariamente.\nSi su propiedad ha sido incautada (“embargada”) para cobrar \nel impuesto adeudado por otra persona, usted puede apelar \nla incautación bajo el Programa de Apelaciones de Cobro o \npresentar una reclamación conforme a la sección 6343(b) del \nCódigo de Impuestos Internos, por lo general dentro de dos años \na partir de la incautación, o usted puede presentar una demanda \nconforme a la sección 7426 del Código de Impuestos Internos, \npara la devolución de la propiedad incautada indebidamente, por \nlo general dentro de dos años a partir de la incautación. También \npuede apelar la denegación de la solicitud de devolución de \nla propiedad incautada indebidamente, bajo el Programa de \nApelaciones de Cobro. Para obtener más información, vea la \nPublicación 4528, Making an Administrative Wrongful Levy Claim \nunder Internal Revenue Code (IRC) Section 6343(b) (Presentar \nuna reclamación administrativa de embargo indebido, conforme \na la sección 6343(b) del Código de Impuestos Internos (IRC, por \nsus siglas en inglés)), en inglés.\nCómo recuperar daños económicos\nSi incautamos indebidamente su propiedad, perdimos o \nextraviamos su pago, o si hubo un error en el trámite de su \nPlan de Pagos a Plazos por Débito Directo e incurrió en cargos \nbancarios, podemos reembolsarle los cargos que pagó. Para \nobtener más información, vea el Formulario 8546, Claim for \nReimbursement of Bank Charges (Reclamación de Reembolso \nde Cargos Bancarios), en inglés. Si le deniegan su reclamación, \nusted puede demandar al gobierno federal por daños \neconómicos.\nSi nosotros intencionalmente o por negligencia no cumplimos \nla ley de impuestos internos mientras cobramos sus impuestos, \no usted no es el contribuyente y nosotros indebidamente \nincautamos su propiedad, usted puede tener derecho a recuperar \nlos daños económicos. Envíe por correo su reclamación \nadministrativa por escrito a la atención del Advisory Group \nManager (Gerente del grupo de asesores) en su área, a la \ndirección indicada en la Publicación 4235, Collection Advisory \nOffices Contact Information (Información de contacto de la \noficinas de asesores de cobros), en inglés. Si usted presentó su \nreclamación y la denegaron, usted puede demandar al gobierno \nfederal, pero no al empleado del IRS, por daños económicos.\n\t\n➜Emplazamiento: Se utiliza para asegurar la \nconfidencialidad de la información\nSi estamos teniendo problemas para reunir información para \ndeterminar o cobrar los impuestos que usted adeuda, podemos \nnotificarle un emplazamiento. Un emplazamiento le obliga \nlegalmente a usted o a un tercero, a reunirse con un oficial del \nIRS y proporcionar información, documentos y/o testimonios.\nSi usted es responsable de una deuda tributaria y \nnotificamos un emplazamiento a usted, a usted tal vez \nse le requiera:\n•\t Testificar,\n•\t Traer libros de contabilidad y registros para preparar una \ndeclaración de impuestos y/o\n•\t Mostrar los documentos para preparar una Declaración de \nInformación de Cobro, el Formulario 433-A (sp) o Formulario \n433-B (sp).\nSi usted no puede acudir a su cita de emplazamiento, llame \ninmediatamente al número indicado en su aviso. Si usted no nos \nllama y no asiste a su cita, nosotros podemos demandarle en un \ntribunal de distrito federal para exigir que usted cumpla con el \nemplazamiento.\nSi notificamos un emplazamiento a un tercero para determinar \nsu responsabilidad tributaria, usted será notificado indicándole \nque el emplazamiento ha sido entregado y se le proporcionará \nuna copia del emplazamiento. Los terceros pueden ser \ninstituciones financieras, personas encargadas de mantener los \nregistros o personas con información relevante para su caso. \nNosotros no revisaremos su información ni recibiremos su \ntestimonio, hasta el final del 23º día después de emitirse el aviso. \nUsted también tiene el derecho de:\n•\t Solicitar que se rechace (“anule”) el emplazamiento antes del \nfinal del 20º día posterior al día en que se entregó el aviso o\n•\t Solicitar intervenir en una demanda para hacer cumplir un \nemplazamiento que el tercero no cumplió.\nSi emitimos un emplazamiento a un tercero para cobrar los \nimpuestos que usted ya adeuda, usted no recibirá un aviso ni \npodrá solicitar rechazar o intervenir en una demanda para hacer \ncumplir el emplazamiento.\n\t\n➜Acciones del IRS que afectan a los pasaportes\nLa Fixing America’s Surface Transportation Act, o FAST, por sus \nsiglas en inglés (la Ley de Reparación del Transporte Terrestre \nde los Estados Unidos) de 2015, promulgada por el Congreso \ny firmada hecha ley el 4 de diciembre de 2015, requiere al IRS \nnotificar al Departamento de Estado de los contribuyentes \ncertificados como deudores de una deuda tributaria gravemente \nmorosa. Una deuda tributaria gravemente morosa, significa una \ndeuda del impuesto federal sin pagar (incluidas las multas e \nintereses) y legalmente ejecutable de una persona, por un total \nsuperior a $62,000 a partir de 2024 (ajustado anualmente por la \ninflación), sobre la cual se ha presentado un Aviso de Gravamen \npor el Impuesto Federal y todos los recursos administrativos \nconforme a la sección 6320 del Código de Impuestos Internos \n(IRC, por sus siglas en inglés) se han vencido o agotado, o se ha \nemitido un embargo. Si usted es individualmente responsable de \nuna deuda tributaria de más de $62,000 (ajustado anualmente \npor la inflación) (incluidas las multas e intereses) y no paga \nla cantidad que adeuda o hace arreglos alternativos para \npagar, podemos avisarle al Departamento de Estado que su \ndeuda tributaria está gravemente morosa. El Departamento de \nEstado generalmente no emitirá o renovará y puede revocar, su \npasaporte, tras ser notificado de su deuda tributaria gravemente \nmorosa. P ara obtener información adicional sobre la certificación \nde pasaportes, visite www.irs.gov/passports (en inglés).\n", "11\nPublicación 594 (sp) El Proceso de Cobro del IRS\nInformación para los Contribuyentes asignados a \nuna Agencia Privada de Cobros\nSu cuenta morosa podría ser asignada a una Agencia Privada \nde Cobros. Le avisaremos de la asignación antes que la Agencia \nPrivada de Cobros se comunique con usted y le enviaremos \nla Publicación 4518 (sp), Lo que puede esperar cuando el IRS \nAsigna su Cuenta a una Agencia Privada de Cobros. El aviso \nnuestro incluirá el nombre de la Agencia Privada de Cobros \nque asignamos su cuenta, junto con la dirección y número de \nteléfono de dicha Agencia Privada de Cobros. Para proteger su \nprivacidad, nuestro aviso también le proporcionará un Número de \nAutenticación del Contribuyente único de diez dígitos. Asegúrese \nde guardar este número. La Agencia Privada de Cobros \núnicamente trabajará con usted en sus cuentas morosas tras \nautenticar su identidad utilizando su Número de Autenticación \ndel Contribuyente. Nuestros contratos con las Agencias Privadas \nde Cobro requieren que ellas le proporcionen un servicio de \ncalidad y un trato equitativo. Para obtener más información \nacerca del programa de cobro privado de deudas, visite www.\nirs.gov/businesses/small-businesses-self-employed/private-debt-\ncollection (en inglés).\nInformación para empleadores: Cobro del \nimpuesto sobre la nómina (por razón del empleo)\nAcerca de los impuestos sobre la nómina\nLos impuestos sobre la nómina, son las cantidades que usted \ndebe retener de sus empleados, por concepto del impuesto \nsobre los ingresos e impuestos al Seguro Social y al Medicare \n(impuestos del fondo fiduciario), más la cantidad de impuesto al \nSeguro Social y al Medicare que usted paga por cada empleado. \nLos impuestos federales sobre el desempleo también se \nconsideran impuestos sobre la nómina.\nLos impuestos sobre la nómina se originan cuando usted paga \nlos salarios y por lo general los paga en depósitos quincenales \no mensuales. Usted debe utilizar la transferencia de fondos \nelectrónicos para efectuar todos los depósitos de impuestos \nfederales, generalmente mediante el Sistema Electrónico de \nPago del Impuesto Federal (EFTPS, por sus siglas en inglés). \nVea la Publicación 966 (sp), Sistema Electrónico de Pago del \nImpuesto Federal.\nLo que haremos si usted no paga los impuestos sobre la \nnómina:\n•\t Impondremos una multa por no depositar, hasta el 15% de la \ncantidad no depositada oportunamente.\n•\t Podemos presentar un Aviso de Gravamen por el Impuesto \nFederal y/o tomar la acción de embargar.\n•\t Podemos proponer la imposición de una Multa por \nRecuperación del Fondo Fiduciario, contra las personas \nresponsables de no pagar los impuestos del fondo fiduciario.\n•\t Podemos remitir este asunto al Departamento de Justicia \npara el cobro civil o juicio criminal por incumplimiento de los \nrequisitos de informar y pagar, según lo requiere el Código de \nImpuestos Internos.\nAcerca de los impuestos del fondo fiduciario\nLos impuestos del fondo fiduciario son los impuestos sobre el \ningreso, impuestos al Seguro Social y al Medicare (impuestos \ndel fondo fiduciario) retenido de los salarios de los empleados. \nSe llaman impuestos del fondo fiduciario, porque el empleador \nmantiene estos fondos “en fideicomiso” para el gobierno, hasta \ncuando los envía en un depósito del impuesto federal. Ciertos \nimpuestos sobre el uso y consumo también se consideran \nimpuestos del fondo fiduciario, ya que se recaudan y mantienen \nen fideicomiso para el gobierno, hasta enviarse en un depósito \ndel impuesto federal. Para obtener más información, vea la \nPublicación 510, Excise Taxes (Impuestos sobre artículos de uso \ny consumo), en inglés.\nPara animar a los empleadores a pagar oportunamente los \nimpuestos sobre la nómina retenidos y los impuestos sobre \nartículos de uso y consumo recaudado, el Congreso ha \naprobado una ley que establece la imposición de la Multa por \nRecuperación del Fondo Fiduciario.\nPara obtener más información acerca de los impuestos sobre la \nnómina o los impuestos del fondo fiduciario, vea la Publicación \n15, Circular E, Employer’s Tax Guide (Circular E, Guía tributaria \ndel empleador), en inglés.\nMulta por Recuperación del Fondo Fiduciario\nLa Multa por Recuperación del Fondo Fiduciario, es una multa \nque se impone contra la persona o personas responsables \nde pagar los impuestos del fondo fiduciario, pero que \nintencionadamente no lo hacen. La cantidad de la multa es igual \na la cantidad de los impuestos del fondo fiduciario que no se \npagó. Para obtener más información, vea el Aviso 784, Could you \nbe Personally Liable for Certain Unpaid Federal Taxes? (¿Podría \nusted ser personalmente responsable de ciertos impuestos \nfederales no pagados?) en inglés, o visite www.irs.gov/TFRP (en \ninglés).\nSi se propone una Multa por Recuperación del Fondo \nFiduciario contra usted, usted recibirá la carta 1153 y el \nFormulario 2751, Proposed Assessment of Trust Fund Recovery \nPenalty (Imposición de Multa Propuesta por Recuperación del \nFondo Fiduciario), ambos en inglés.\nSi usted está de acuerdo con la multa, firme y devuelva el \nFormulario 2751 dentro de 60 días, a partir de la fecha de la \ncarta. Para evitar la imposición de la multa por Recuperación del \nFondo Fiduciario, usted puede también pagar personalmente los \nimpuestos del fondo fiduciario.\nSi usted está en desacuerdo con la multa, tiene 10 días a \npartir de la fecha de la carta, para comunicarnos que está en \ndesacuerdo con la imposición propuesta, tiene información \nadicional para apoyar su caso, o desea intentar resolver el \nasunto informalmente. Si usted no puede resolver el desacuerdo \ncon nosotros, tiene 60 días a partir de la fecha de la carta \n1153, para apelar ante la Oficina de Apelaciones. Para obtener \nmás información, vea la Publicación 5 (sp), Sus Derechos de \nApelación y Cómo Preparar una Protesta Si usted no Está de \nAcuerdo.\nSi usted no responde a la carta, impondremos la multa contra \nusted personalmente y comenzaremos el proceso de cobro para \nrecaudarla. Podemos imponer esta multa contra una persona \nresponsable, independientemente de si la empresa aún sigue en \nlos negocios.\n", "12\nPublicación 594 (sp) El Proceso de Cobro del IRS\nInformación Adicional\nAlivio del Cónyuge Inocente\nPor lo general, tanto usted como su cónyuge son responsables, \nconjunta e individualmente, de pagar cualesquier impuestos, \nintereses o multas sobre su declaración conjunta. Si usted \ncree que su cónyuge actual o anterior, debe ser únicamente \nresponsable de un elemento incorrecto o un pago insuficiente \ndel impuesto en su declaración conjunta, usted tal vez reúna \nlos requisitos para el Alivio del Cónyuge Inocente. Esto podría \ncambiar la cantidad que usted adeuda o tener derecho a un \nreembolso. Usted debe presentar el Formulario 8857 (sp), \nSolicitud para Alivio del Cónyuge Inocente, a más tardar \ndos años a partir de la fecha de nuestro primer intento de \ncobrar la deuda pendiente, excepto para las solicitudes del \nalivio equitativo, conforme a la sección 6015(f) del Código de \nImpuestos Internos. Para obtener información adicional, vea \nla Publicación 971, Innocent Spouse Relief (Alivio del Cónyuge \nInocente), en inglés.\nRepresentación durante el proceso de cobro\nDurante el proceso de cobro o una apelación ante la Oficina de \nApelaciones, usted puede ser representado por sí mismo, por un \nabogado, un contable público certificado, un agente inscrito, un \nmiembro de la familia inmediata o cualquier persona inscrita para \nejercer ante el IRS. Si usted es una empresa, los empleados a \ntiempo completo, socios generales u oficiales bona fide también \npueden representarle.\nPara que su representante lo represente ante nosotros, se \ncomunique con nosotros en su nombre y/o reciba su información \nconfidencial, presente el Formulario 2848 (sp), Poder Legal y \nDeclaración del Representante.\nPara autorizar a alguien para recibir o inspeccionar información \nconfidencial, presente el Formulario 8821 (sp), Autorización para \nRecibir Información Tributaria.\nCompartir su información tributaria\nDurante el proceso de cobro, estamos autorizados para \ncompartir su información tributaria, en algunos casos con las \nagencias de impuestos estatales y municipales, el Departamento \nde Justicia, agencias federales, personas que usted autorice para \nrepresentarlo y ciertos gobiernos extranjeros (conforme a las \ndisposiciones de tratados tributarios).\nPodemos comunicarnos con un tercero\nLa ley nos permite comunicarnos con terceros (como sus \nvecinos, bancos, empleadores o empleados) para investigar su \ncaso. Usted tiene el derecho de pedir una lista de los terceros \ncon quienes nos hemos comunicado sobre su caso.\nDeclaraciones de Impuestos Vencidas\nPresente todas las declaraciones de impuestos vencidas, \nindependientemente de si puede o no pagar en su totalidad. \nPresente una declaración vencida en la misma oficina donde \nusted presentaría oportunamente una declaración.\nSi usted no presenta voluntariamente su declaración de \nimpuestos sobre los ingresos personales, corre el riesgo \nde perder su reembolso y nosotros podemos presentar una \ndeclaración sustituta por usted. Esta declaración no le daría el \ncrédito por las deducciones y exenciones a las que usted tal vez \ntiene derecho a recibir. Es posible que se le envíe un Aviso de \nDeficiencia proponiendo una tasación de impuestos. El presentar \nuna declaración vencida después que enviamos el Aviso de \nDeficiencia, no prorroga el periodo de los 90 días para presentar \nuna petición ante el Tribunal de Impuestos de los Estados \nUnidos. Sin embargo, la declaración vencida se considerará para \ndeterminar si habrá una reducción en la cantidad de aumento \ndel impuesto anteriormente propuesto en el Aviso de Deficiencia. \nSi usted no presenta una petición ante el Tribunal Tributario y \nse ha determinado un aumento del impuesto, procederemos \ncon nuestra tasación propuesta como la declaración sustituta. \nSi el IRS presenta la declaración sustituta, aún está en su mejor \ninterés presentar usted su propia declaración de impuestos, \npara beneficiarse de las exenciones, créditos y deducciones que \nusted tiene derecho a recibir. El IRS generalmente ajustará su \ncuenta, para reflejar las cifras correctas.\n" ]
p5803.pdf	0424 Publ 5803 (PDF)	https://www.irs.gov/pub/irs-pdf/p5803.pdf	[ "April 2024 \nManagement Quarterly Update \nFiscal Year 2024 Quarter 2 Update \nThe Management Quarterly Update is a supplemental document to the IRS Agency Financial \nReport, Management’s Discussion and Analysis section to provide transparency on the IRS’s \nmanagement and operational challenges. The Fiscal Year (FY) 2024 quarter 2 update \nincludes a table describing the IRS’s Inflation Reduction Act of 2022 (IRA) spending. \nIRS’s IRA Spending (in millions) as of March 31, 2024 \nAppropriation\nAppropriated Funds\nFY22 Spent\nFY23 Spent\nFY24 Apportioned\nFY24 Spent\nFY22 - FY24 Spent\nTaxpayer Services\n$3,181.5\n$1.1\n$888.5\n$969.3\n$491.7\n$1,381.3\nEnforcement\n$24,047.9\n$0.0\n$299.0\n$1,047.6\n$392.0\n$691.0\nOperations Support\n$25,326.4\n$61.0\n$1,473.8\n$3,258.5\n$756.4\n$2,291.2\nBusiness Systems Modernization\n$4,750.7\n$43.9\n$723.2\n$1,789.4\n$561.6\n$1,328.7\nDirect e-File Study\n$15.0\n$0.0\n$11.6\n$0.0\n$0.0\n$11.6\nEnergy Security\n$500.0\n$0.0\n$0.0\n$180.0\n$0.0\n$0.0\nTotal\n$57,821.5\n$106.0\n$3,396.1\n$7,244.8\n$2,201.7\n$5,703.8\nNotes:\n- Enforcement appropriation is adjusted for $1.4B rescission from the Fiscal Responsibility Act of 2023 (Public Law (P.L.) 118-5) and $20.2B from the Further Consolidated\nAppropriations Act, 2024 (P.L. 118-47).\n- Direct e-File Study funds were only appropriated through FY23.\n- FY24 apportionment amount does not include prior year accounting adjustments.\n- FY24 Spent against FY24 spend plan.\nSource: IFS BW Business Explorer Status of Available Funds (SOAF) as of 03/31/2024\nPublication 5803 (Rev. 4-2024) Catalog Number 94047N Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817.pdf	0424 Publ 5817 (PDF)	https://www.irs.gov/pub/irs-pdf/p5817.pdf	[ " \n \n \n \n \n \n \n \n \n \nWho is eligible? \nApplicable entities can use elective pay. Applicable entities \ninclude tax-exempt organizations, states and political subdivisions \nsuch as local governments, Indian tribal governments, Alaska \nNative Corporations, the Tennessee Valley Authority, rural electric \ncooperatives, U.S. territories and their political subdivisions, and \nagencies and instrumentalities of state, local, tribal and U.S. \nterritorial governments. \nWhat types of businesses are eligible? \nGenerally, only “applicable entities” are eligible for elective pay. \nHowever, there are special rules for three of the clean energy \ntax credits. Specifically, other taxpayers that are not “applicable \nentities” may make an election to be treated as an applicable \nentity for elective pay with respect to the applicable credit \nproperty giving rise to \n1. The section 45Q credit (credit for carbon oxide sequestration),\n2. The section 45V credit (credit for production of clean hydrogen), or \n3. \n The section 45X credit (advanced manufacturing production credit). \n \nThere are additional rules if the taxpayer is a partnership or \nS Corporation.\nHow do I make the elective \npayment election? \nEligible entities would claim and receive an elective payment by \nmaking an elective payment election on their annual tax return \nalong with any form required to claim the relevant tax credit. \nHowever, there are steps leading up to this, such as a required \npre-filing registration process. An EIN or TIN is required to \ncomplete the pre-filing registration process. \nElectronic return filing is strongly encouraged. \n4. \n Complete pre-filing registration with the IRS: This will include \nproviding information about yourself, which applicable credits \nyou intend to earn, and each eligible project/property that will \ncontribute to the applicable credit and other information required. \nUpon completing this process, the IRS will provide you with a \nregistration number for each applicable credit property. You will \nneed to provide that registration number on your tax return as \npart of making the elective pay election. \n• Complete pre-filing registration in sufficient time to have a\n \nvalid registration number at the time you file your tax return. \n5. \n Satisfy all eligibility requirements for the tax credit and any\napplicable bonus credits, if applicable, for a given tax year:\n• You will need the documentation necessary to properly\nsubstantiate any underlying tax credit, including if bonus \namounts increased the credit. \n6. \n File the required annual tax return by the due date \n(or extended due date) and make a valid elective \npayment election. \nWhat tax credits can elective pay\nbe used for? \n \nSee Publication 5817g for a list of tax credits that can be used \nfor elective pay. \nResources \n❯ Elective Pay and Transferability\n❯irs.gov/cleanenergy\n❯Publication 5884, IRA and CHIPS Pre-Filing\nRegistration Tool User Guide\n❯Publication 5902, Clean Energy\nAuthorization Permission Management\nUser Guide\n \nPublication 5817 (Rev. 4-2024) Catalog Number 94121I Department \nof the Treasury Internal Revenue Service www.irs.gov \nElective Pay Overview \nWhat is elective pay? \nElective pay allows applicable entities, including tax-exempt and \ngovernmental entities that would otherwise be unable to claim \ncertain credits because they do not owe federal income tax, to \nbenefit from some clean energy tax credits. By choosing this \nelection, the amount of the credit is treated as a payment of tax \nand any overpayment will result in a refund. \nFor example, because of the Inflation Reduction Act, a local \n \ngovernment that makes a clean energy investment that qualifies for \n \nthe investment tax credit can file an annual tax return with the IRS \n \nto claim elective pay for the full value of the investment tax credit, \n \nas long as it meets all of the requirements including a pre-filing \n \nregistration requirement. As the local government would not owe \n \nother federal income tax, the IRS would then make a refund payment \n \nin the amount of the credit to the local government. \n \nWhat will I need to do to receive \na payment? \n1. Identify and pursue the qualifying project or activity: You will\nneed to know what applicable credit you intend to earn and use\nelective pay for.\n2. Determine your tax year, if not already known: Your tax year\nwill determine the due date for your tax return.\n3. Placed in service: The applicable credit property must be\nplaced in service BEFORE a registration number will be issued. \n" ]
p5349ru.pdf	1123 Publ 5349 (ru) (PDF)	https://www.irs.gov/pub/irs-pdf/p5349ru.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nКРУГЛОГОДИЧНОЕ \nНАЛОГОВОЕ \nПЛАНИРОВАНИЕ ДЛЯ \nВСЕХ \nЕсли вы подали налоговую \nдекларацию, это не означает, что вам \nне нужно думать о налогах до конца \nгода. Ваши действия в течение года \nмогут повлиять на размер налоговой \nзадолженности или на возврат, на \nкоторый вы можете рассчитывать в \nследующем году. \nПроверяйте удержание налогов в \nтечение года \nПоскольку федеральные налоги применяются по принципу «по \nмере поступления», вам необходимо выплачивать большую часть \nналога в течение года по мере получения дохода. Если вы платите \nнедостаточно налога путем удержания или не платите совсем, вам, \nвозможно, следует платить расчетный налог. Важно убедиться, что \nу вас не удерживается слишком мало налогов, что может привести \nк меньшему, чем ожидалось, возврату или даже к налоговой \nзадолженности. Либо, если более высокая зарплата в течение \nгода для вас важнее, чем увеличенная сумма возврата при подаче \nдекларации, проверьте, не удерживается ли с вас слишком много \nналогов. Используйте программу оценки удержания налогов \nIRS чтобы проверить размер удержания при изменении личной \nили финансовой информации в связи с жизненными событиями, \nнапример, заключением брака или разводом, рождением \nребенка или повышением зарплаты на работе. Вам нужно будет \nпредоставить своему работодателю обновленную Форму W-4, \nчтобы изменить размер налога, удерживаемого из вашей зарплаты. \nНекоторые налогоплательщики получают доход, не подлежащий \nудержанию. Владельцам малого бизнеса и самозанятым лицам, \nвключая работников, оформленных как предприниматели, \nоказывающие услуги коммерческим организациям, может \nпотребоваться производить расчетные налоговые платежи \n(Английский) ежеквартально. \nПриведите в порядок налоговые \nдокументы \nРазработайте систему ведения учета – электронную или \nбумажную, – которая позволит вам хранить важную информацию \nупорядоченно. Добавляйте налоговые документы в папки по \nмере их получения. Сюда входят Формы W-2 от работодателей, \nФормы 1099 от банков и других плательщиков, другие документы \nо доходах и записи о транзакциях с виртуальной валютой. \nНаличие упорядоченной документации облегчает подготовку \nналоговой декларации, а также помогает определить потенциально \nупущенные вычеты или зачеты. Во избежание задержки в \nобработке налоговой декларации уведомите Налоговое \nуправление США о смене адреса и уведомите Администрацию \nсоциального обеспечения США (Английский) о смене \nюридического имени. \nПросмотр информации о своем онлайн\nаккаунте \nПолучите безопасный доступ к своему онлайн-аккаунту на \nсайте IRS.gov/account, чтобы увидеть свой баланс, произвести \nплатежи, просмотреть платежи и детали программы уплаты, а \nтакже многое другое. \nРесурсы IRS доступны на испанском, \nкитайском, корейском, русском, \nвьетнамском и гаитянском-креольском \nязыках \nМы знаем, что налоговая информация может быть сложна для \nпонимания на любом языке. Еще сложнее, если эта информация \nпредлагается не на том языке, которым вы владеете лучше \nвсего. Мы переводим материалы по налогообложению на \nбольшее количество языков. На странице Мы готовы вам \nпомочь представлены материалы IRS для налогоплательщиков \nна семи языках. Ведомство также размещает информацию \nо переводческих услугах и других опциях на разных \nязыках в наиболее важных уведомлениях, рассылаемых \nналогоплательщикам. Для получения дополнительной \nинформации см. страницу Мы говорим на вашем языке \n(Английский) на сайте IRS.gov. \nЖизненные события могут повлиять на \nваши налоги \nТакие жизненные события, как покупка дома, поступление \nв колледж или потеря работы, могут дать вам право на \nопределенные налоговые льготы. Другие обстоятельства, такие \nкак вступление в брак или развод, рождение ребенка или смерть \nсупруга или вашего законного иждивенца, также могут повлиять \nна ваше право на получение налоговых льгот и статус подачи \nдокументов. Чтобы узнать, как скорректировать свою налоговую \nситуацию после значительных жизненных изменений, посетите \nсайт IRS.gov/lifeevents (Английский). \nУзнайте, как скорректированный валовой \nдоход (AGI) влияет на ваши налоги \nВаш AGI и налоговая ставка являются важными факторами \nпри расчете налогов. AGI – это ваш доход из всех источников \nза вычетом любых поправок или вычетов к вашему доходу. Как \nправило, чем выше AGI, тем выше налоговая ставка и тем больше \nналогов вы платите. Налоговое планирование может включать \nвнесение изменений в течение года, которые могут снизить \nваш AGI. Существует несколько способов уменьшить свой AGI, \nвключая отчисления на пенсионный счет (Английский) или \nмедицинский сберегательный счет (Английский), указывая \nвычет для сотрудников сферы образования, если вы \nсоответствующий критериям педагог, и выплату процентов по \nкредитам на обучение. \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n-\n \n \nБудьте готовы востребовать налоговые \nзачеты и вычеты \nНалогооблагаемый доход – это то, что остается после удержания \nиз вашего AGI всех вычетов, на которые вы имеете право, \nвключая стандартный вычет (Английский). Большинство людей \nпользуются стандартным вычетом, но некоторые могут предпочесть \nпостатейные вычеты, поскольку это может еще больше снизить их \nналогооблагаемый доход. Как правило, если ваши постатейные \nвычеты налогоплательщика больше, чем стандартные вычеты, \nвам стоит востребовать постатейные вычеты. Воспользуйтесь \nинтерактивным налоговым помощником (Английский), чтобы \nузнать, подходят ли вам постатейные вычеты. \nВы можете претендовать на такие вычеты, как налоговый \nзачет за заработанный доход, зачет по уходу за детьми и \nиждивенцами (Английский), налоговый зачет, выплачиваемый \nза ребенка, и зачет на других иждивенцев (Английский). Семьи \nсо студентами могут претендовать на зачеты за расходы на \nобразование. Правильное востребование этих налоговых зачетов \nможет уменьшить сумму налоговой задолженности и увеличить \nсумму возврата, поэтому вам следует проверить, имеете ли вы на \nних право. Сохраняйте документы, подтверждающие ваше право \nна получение зачетов, которые вы планируйте востребовать. Сюда \nвходят письма ведомства о полученных вами авансовых выплатах \nпо зачету. \nНе упустите свой возврат из-за неподачи \nдекларации \nМногие люди могут потерять свой налоговый возврат только \nпотому, что они не подали федеральную налоговую декларацию. \nПо закону у них есть только три года с момента крайнего срока \nподачи декларации, обычно в апреле, чтобы востребовать возврат. \nНекоторые могут не подавать налоговую декларацию, потому \nчто уровень их дохода не обязывает подавать декларацию \n(Английский). Как правило, если им причитается возврат, на них не \nналагается штраф. Но не подав декларацию, они могут упустить \nвозможность получить возврат. \nПомощь в подаче декларации \nСуществуют различные виды составителей налоговых деклараций, \nвключая зарегистрированных агентов, лицензированных \nбухгалтеров, адвокатов и некоторых лиц, не имеющих \nпрофессиональных регалий. Большинство составителей налоговых \nдеклараций оказывают качественные и профессиональные \nуслуги. Однако неудачный выбор составителя ежегодно \nнаносит налогоплательщикам финансовый ущерб. Обязательно \nознакомьтесь с нашими советами по выбору составителя \nналоговых деклараций и рекомендациями о том, как избежать \nнеэтичных «призрачных» составителей. \nТе, кто имеет на это право, могут получить бесплатную \nналоговую помощь от сертифицированных IRS волонтеров в \nрамках программы оказания безвозмездной помощи по вопросам \nподоходного налогообложения (VITA) или программы консультаций \nпо вопросам налогообложения для пожилых (TCE). Услуги VITA/ \nTCE в подготовке налоговых деклараций не только бесплатны – они \nнадежны и заслуживают доверия. \nОставайтесь на связи с Налоговым \nуправлением США \nОфициальный сайт Налогового управления США – IRS.gov \n(Английский). Следите за IRS (Английский) в Twitter, Facebook, \nLinkedIn и Instagram, чтобы получать последние новости о \nналоговых изменениях, предупреждениях о мошенничестве, \nинициативах, материалах и услугах. Смотрите видеоролики IRS \nна YouTube и подписывайтесь на электронные бюллетени IRS \n(Английский). Загрузите мобильное приложение IRS2Go, чтобы \nбыстро проверить статус возврата, произвести платеж и получить \nналоговые рекомендации. \nКонтрольный список для подготовки к \nуплате налогов \nПодготовьте эти документы до подачи налоговой \nдекларации \n Свой \n номер \n социального \n обеспечения, \n номер \n супруга/супруги \nили \n иждивенцев \n или \n индивидуальный \n идентификационный \nномер налогоплательщика, если у вас, вашего/ей супруга/\nсупруги или ваших иждивенцев нет номера социального \nобеспечения\n Свою дату рождения, супруга/супруги и иждивенцев, указанных \nв \n налоговой \n декларации \n Справки о заработной плате и доходах (Форма W-2, W-2G, \n1099-R, 1099-Misc) от всех работодателей, ведомств или \nплательщиков, \n включая \n Форму \n 1099-G \n «Определенные \nгосударственные \n выплаты \n для \n любого \n облагаемого \n налогом \nпособия по безработице»\n Формы 1099 для отчетов о процентах и дивидендах от банков и \nдругих \n плательщиков\n Копию федеральной декларации за прошлый год и декларации \nштата\n Маршрутный номер банковского счета и номера счетов для \nпрямого депозита\n Общую сумму, уплаченную за детский \n сад или расходы по уходу \nза иждивенцами, и налоговый номер учреждения, например, \n \nномер \n социального \n обеспечения \n или \n идентификационный \n \nномер \n работодателя \n Форму 1095-A «Выписка с рынка медицинского страхования»\n Корреспонденцию \n IRS, \n включая \n уведомления, \n письма \n и \n формы, \nсвязанные с поправками, платежами и вашим текущим IP PIN\nОткройте счет в банке, если у вас его \nнет, чтобы ускорить возврат средств с \nпомощью прямого зачисления \nПрямое \n зачисление предоставляет вам доступ к вашему возврату \nбыстрее, чем бумажный чек. У вас нет банковского счета? \nУзнайте, как открыть счет онлайн в банке, застрахованном FDIC \n(Английский) или с помощью инструмента поиска Национального \nкредитного союза (Английский). \nЕсли вы ветеран, ознакомьтесь с банковской программой льгот \nдля ветеранов (VBBP) (Английский), чтобы получить доступ к \nфинансовым услугам в банках-участниках. \nГотовность к стихийным бедствиям \nНалогоплательщики должны хранить оригиналы таких документов, \nкак налоговые декларации, свидетельства о рождении, акты о \nпокупке имущества, правоустанавливающие документы и страховые \nполисы, в водонепроницаемых емкостях в безопасном месте. \nДубликаты этих документов должны храниться у доверенного \nлица вне места жительства налогоплательщика. Сканирование \nдокументов для резервного хранения в электронном виде – еще \nодин вариант, обеспечивающий безопасность и мобильность. \nСвежие фотографии или видеозаписи содержимого дома могут \nпомочь при оформлении страховки или налоговых льгот после \nстихийного бедствия. Составить эти списки помогут рабочие \nтетради IRS по убыткам от стихийных бедствий в Публикации № \n584 (Английский). \nPublication 5349 ru (Rev. 11 2023) Catalog Number 93486G Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817bsp.pdf	0424 Publ 5817-B (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5817bsp.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nGobiernos de los \nTerritorios de EE. UU. \n¿Qué es pago electivo? \nEl pago electivo permite que las entidades aplicables, incluidas las \nentidades gubernamentales y exentas de impuestos que de otro \nmodo no podrían reclamar ciertos créditos porque no adeudan \nimpuestos federales sobre el ingreso, se beneficien de algunos \ncréditos tributarios de energía limpia. Al elegir esta opción, la \ncantidad del crédito se trata como un pago de impuestos y cualquier \npago en exceso resultará en un reembolso. \nPor ejemplo, debido a la Ley de Reducción de la Inflación, un \ngobierno local que invierte en energía limpia que califica para el \ncrédito tributario por inversión puede presentar una declaración de \nimpuestos anual ante el IRS para reclamar el pago electivo por el \nvalor total del crédito tributario por inversión, siempre que cumpla \ncon todos los requisitos, incluido un requisito de inscripción previa a \nla presentación. Como el gobierno local no adeudaría otro impuesto \nfederal, el IRS luego haría un pago de reembolso por el monto del \ncrédito al gobierno local. \n¿Los territorios son eligibles? \nSí. Los gobiernos de los territorios de EE. UU., sus subdivisiones \npolíticas y agencias y organismos son elegibles para pago electivo. \nExisten reglas tributarias relacionadas con los créditos tributarios \nrelacionados con inversiones (esto implica los créditos de la sección \n30C, 45W, 48, 48C, y 48E) que generalmente estipulan que no se puede \nusar propiedad elegible al crédito predominantemente fuera de los \nEstados Unidos (los 50 estados y el Distrito de Columbia) a menos que la \npropiedad sea adueñada por una corporación o un ciudadano de EE. UU. \n(aparte de un ciudadano con el derecho a los beneficios de la sección \n931 (Guam, América Samoa, o las Islas de Mariana del Norte) o la \nsección 933 (Puerto Rico)). Entonces, la propiedad usada en los territorios \ny adueñada por un gobierno del territorio o una entidad creada en u \norganizada bajo las leyes de un territorio de EE. UU., generalmente no \nsería elegible para las secciones 30C, 45W, 48, 48C y 48E. Sin embargo, \nestas restricciones no aplican a los créditos de producción elegibles para \npago electivo (secciones 45, 45Q, 45U, 45V\n, 45X, 45Y y 45Z). \n¿Cómo selecciono el pago electivo? \n¿Qué debo hacer para recibir un pago? \n1. Identifique y prosiga con el proyecto o actividad que califica: \nnecesitará saber qué crédito aplicable usted tiene la intención de \nobtener y usar para el pago electivo. \n2. Determine su año tributario, si aún no lo sabe: su año tributario \ndeterminará la fecha de vencimiento de su declaración de \nimpuestos. \n3. Puesto en servicio: La propiedad del crédito aplicable debe ponerse \nen servicios ANTES de que se emita un número de inscripción. \n4. Complete la inscripción antes de presentar con el IRS: esto \nincluirá proporcionar información acerca de usted, cuáles créditos \naplicables intenta obtener y cada proyecto/propiedad elegible \nque contribuirá al crédito aplicable y otra información requerida. \nAl completar este proceso, el IRS le proporcionará un número \nde inscripción para cada propiedad de crédito aplicable. Deberá \nproporcionar ese número en su declaración de impuestos como \nparte de la elección del pago electivo. \n• Complete la inscripción antes de presentar con tiempo suficiente \npara tener un número de inscripción válido al momento de \npresentar su declaración. \n5. Cumpla con todos los requisitos de elegibilidad para el \ncrédito tributario y los créditos de bonificación aplicables, si \ncorresponde, para un año tributario determinado: \n• Necesitará la documentación necesaria para corroborar \ncorrectamente cualquier crédito tributario subyacente, incluso si \nlos montos de las bonificaciones aumentaron el crédito. \n6. Presente la declaración de impuestos anual requerida antes de \nla fecha de vencimiento (o fecha de vencimiento extendida) y \nelija correctamente el pago electivo. \n¿Para cuáles créditos tributarios se puede \nusar el pago electivo? \nConsulte la Publicación 5817g (sp) para una lista de créditos tributarios \nque se pueden usar para pago electivo. \nLos gobiernos de los territorios de EE. UU., sus subdivisiones \npolíticas y agencias y organismos deben presentar el \nFormulario 990-T junto con cualquier formulario requerido \npara reclamar el crédito tributario relevante. \nRecursos (en inglés)\n❯ Pago Electivo y Transferencia \n❯ irs.gov/cleanenergy\n❯ Publicación 5884, Guía de usuario de herramienta de \nSin embargo, hay pasos que conducen a esto, como un \nproceso requerido de inscripción previa a la presentación. \nSe requiere un EIN o TIN para completar el proceso de \ninscripción previa a la presentación. \ninscripción previo a la presentación de IRA y CHIPS \n❯ Publicación 5902, Guía de usuario de manejo de\nautorización de permiso de energía limpia \nSe recomienda la presentación electrónica de declaraciones. \nPublication 5817-B (sp) (Rev. 4-2024) Catalog Number 94168R Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817sp.pdf	0424 Publ 5817 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5817sp.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nResumen de \nPago Electivo \n¿Qué es pago electivo? \nEl pago electivo permite que las entidades aplicables, incluidas las \nentidades gubernamentales y exentas de impuestos que de otro modo no \npodrían reclamar ciertos créditos porque no adeudan impuestos federales \nsobre el ingreso, se beneficien de algunos créditos tributarios de energía \nlimpia. Al elegir esta opción, la cantidad del crédito se trata como un pago \nde impuestos y cualquier pago en exceso resultará en un reembolso. \nPor ejemplo, debido a la Ley de Reducción de la Inflación, un gobierno \nlocal que invierte en energía limpia que califica para el crédito tributario \npor inversión puede presentar una declaración de impuestos anual ante el \nIRS para reclamar el pago electivo por el valor total del crédito tributario \npor inversión, siempre que cumpla con todos los requisitos, incluido un \nrequisito de inscripción previa a la presentación. Como el gobierno local no \nadeudaría otro impuesto federal, el IRS luego haría un pago de reembolso \npor el monto del crédito al gobierno local. \n¿Quién es elegible? \nLas entidades aplicables pueden usar el pago electivo. Éstas incluyen \norganizaciones exentas de impuestos, estados y subdivisiones políticas \ncomo gobiernos locales, gobiernos tribales indios, corporaciones de \nnativos de Alaska, la Autoridad del Valle de Tennessee, cooperativas \neléctricas rurales, territorios de EE. UU. y sus subdivisiones políticas, \ny agencias y organismos de gobiernos estatales, locales, tribales y \nterritoriales de EE. UU. \n¿Qué tipos de negocios son elegibles? \nEn general, solo las “entidades aplicables” son elegibles para el pago \nelectivo. Sin embargo, existen reglas especiales para tres de los créditos \ntributarios de energía limpia. Específicamente, otros contribuyentes que \nno sean “entidades aplicables” podrán optar por ser tratados como \nuna entidad aplicable para el pago electivo con respecto a la propiedad \ncrediticia aplicable que da lugar a \n1. El crédito de la sección 45Q (crédito por captura de óxido de carbono), \n2. El crédito de la sección 45V (crédito por producción de hidrógeno \nlimpio), o \n3. El crédito de la sección 45X (crédito de producción manufacturera \navanzada). Existen reglas adicionales si el contribuyente es una \nsociedad o Corporación de tipo S. \n¿Cómo selecciono el pago electivo? \nLas entidades elegibles reclamarían y recibirían un pago electivo al \nseleccionar el pago electivo en su declaración de impuestos anual junto \ncon cualquier formulario requerido para reclamar el crédito tributario \ncorrespondiente. \nSin embargo, hay pasos que conducen a esto, como un proceso \nrequerido de inscripción previa a la presentación. Se requiere un EIN o \nTIN para completar el proceso de inscripción previa a la presentación. \nSe recomienda la presentación electrónica de declaraciones. \n• \n Complete la inscripción antes de presentar con tiempo suficiente \npara tener un número de inscripción válido al momento de presentar \nsu declaración. \n5. \n Cumpla con todos los requisitos de elegibilidad para el crédito \ntributario y los créditos de bonificación aplicables, si corresponde, \npara un año tributario determinado: \n• \n Necesitará la documentación necesaria para corroborar \ncorrectamente cualquier crédito tributario subyacente, incluso si los \nmontos de las bonificaciones aumentaron el crédito. \n6. Presente la declaración de impuestos anual requerida antes de la \nfecha de vencimiento (o fecha de vencimiento extendida) y elija \ncorrectamente el pago electivo. \n¿Para cuáles créditos tributarios se puede \nusar el pago electivo? \nVea la Publicación 5817g (sp) para una lista de los créditos tributarios \nque pueden usarse para el pago electivo. \nRecursos (en inglés) \n❯ Pago Electivo y Transferencia \n❯ irs.gov/cleanenergy \n❯ Publicación 5884, Guía de usuario de herramienta de inscripción \nprevio a la presentación de IRA y CHIPS \n❯ Publicación 5902, Guía de usuario de manejo de autorización de \npermiso de energía limpia \nPublication 5817 (sp) (Rev. 4-2024) Catalog Number 94166V Department of the Treasury Internal Revenue Service www.irs.gov \n¿Qué tengo que hacer para recibir un pago? \n1. Identifique y prosiga con el proyecto o actividad elegible: necesitará \nsaber qué crédito aplicable intenta obtener para usar pago electivo. \n2. Determine su año tributario, si aún no lo sabe: su año tributario \ndeterminará la fecha límite para su declaración de impuestos. \n3. Puesto en servicio: La propiedad del crédito aplicable debe ponerse \nen servicios ANTES de que se emita un número de inscripción. \n4. Complete la inscripción antes de presentar con el IRS: esto incluirá \nproporcionar información acerca de usted, cuáles créditos aplicables \nintenta obtener y cada proyecto/propiedad elegible que contribuirá \nal crédito aplicable y otra información requerida. Al completar este \nproceso, el IRS le proporcionará un número de inscripción para cada \npropiedad de crédito aplicable. Deberá proporcionar ese número en su \ndeclaración de impuestos como parte de la elección del pago electivo. \n" ]
p5817esp.pdf	0424 Publ 5817-E (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5817esp.pdf	[ "Gobiernos \nEstatales y \nLocales\nLas respuestas a las siguientes preguntas se basan \nen los reglamentos propuestos y temporales de pago \nelectivo y transferencia y en otras directrices tributarias \nen IRS.gov. Estas regulaciones temporales y propuestas \ny las respuestas a continuación pueden cambiar cuando \nestas regulaciones se finalicen luego de un período \nde comentarios públicos. También puede optar por \nconsultar con un asesor tributario. \n¿Qué es el pago electivo?\nEl pago electivo permite que las entidades aplicables, incluidas las \nentidades gubernamentales y exentas de impuestos que de otro modo \nno podrían reclamar ciertos créditos porque no adeudan impuestos \nfederales sobre el ingreso, se beneficien de algunos créditos tributarios \nde energía limpia. Al elegir esta opción, la cantidad del crédito se trata \ncomo un pago de impuestos y cualquier pago en exceso resultará en \nun reembolso.\nPor ejemplo, debido a la Ley de Reducción de la Inflación, un gobierno \nlocal que invierte en energía limpia que califica para el crédito tributario \npor inversión puede presentar una declaración de impuestos anual \nante el IRS para reclamar el pago electivo por el valor total del crédito \ntributario por inversión, siempre que cumpla con todos los requisitos, \nincluido un requisito de inscripción previa a la presentación. Como el \ngobierno local no adeudaría otro impuesto federal, el IRS luego haría \nun pago de reembolso por el monto del crédito al gobierno local.\n¿Son elegibles los gobiernos estatales \ny locales?\nSí. Los estados, las subdivisiones políticas y sus agencias y \ndependencias estatales son elegibles para el pago electivo. Esto \nincluye el Distrito de Columbia. También incluye ciudades, condados \ny otras subdivisiones políticas. También se incluyen los distritos de \nagua, los distritos escolares, las agencias de desarrollo económico, \nlas universidades públicas y los hospitales que son agencias y \ndependencias de los estados o subdivisiones políticas.\n¿Cómo selecciono el pago electivo?\nLas entidades elegibles reclamarían y recibirían un pago electivo al \nseleccionar el pago electivo en su declaración de impuestos anual \njunto con cualquier formulario requerido para reclamar el crédito \ntributario correspondiente.\nSin embargo, hay pasos que conducen a esto, como un proceso \nrequerido de inscripción previa a la presentación. Se requiere un EIN o \nTIN para completar el proceso de inscripción previa a la presentación.\nSe recomienda la presentación electrónica de declaraciones.\n¿Qué tengo que hacer para recibir un pago?\n1. Identifique y prosiga con el proyecto o actividad elegible:\nnecesitará saber qué crédito aplicable intenta obtener para usar\npago electivo.\n2. Determine su año tributario, si aún no lo sabe: su año tributario\ndeterminará la fecha límite para su declaración de impuestos.\n3. Complete la inscripción antes de presentar con el IRS: esto\nincluirá proporcionar información acerca de usted, cuáles créditos\naplicables intenta obtener y cada proyecto/propiedad elegible\nque contribuirá al crédito aplicable y otra información requerida.\nAl completar este proceso, el IRS le proporcionará un número\nde inscripción para cada propiedad de crédito aplicable. Deberá\nproporcionar ese número en su declaración de impuestos como\nparte de la elección del pago electivo.\n• Complete la inscripción antes de presentar con tiempo suficiente\npara tener un número de inscripción válido al momento de\npresentar su declaración.\n• Información adicional acerca de este proceso de inscripción\nantes de presentar estará disponible a finales de 2023.\n4. Cumpla con todos los requisitos de elegibilidad para el\ncrédito tributario y los créditos de bonificación aplicables, si\ncorresponde, para un año tributario determinado: por ejemplo,\npara reclamar un crédito de energía en un proyecto de generación\nde energía solar, deberá poner el proyecto en servicio antes de\nseleccionar pago electivo.\n• Necesitará la documentación necesaria para corroborar\ncorrectamente cualquier crédito tributario subyacente, incluso si\nlos montos de las bonificaciones aumentaron el crédito.\n5. Presente el Formulario 990-T antes de la fecha de vencimiento\n(o fecha de vencimiento extendida) y elija correctamente el pago\nelectivo.\n¿Para cuáles créditos tributarios se puede \nusar el pago electivo?\nVea la Publicación 5817g (sp) para una lista \nde los créditos tributarios que pueden usarse para el pago electivo.\nRecursos (en inglés)\n❯ Pago electivo y transferibilidad\n❯ irs.gov/cleanenergy\nPublication 5817-E (sp) (4-2024) Catalog Number 94171O Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p1239.pdf	0424 Publ 1239 (PDF)	https://www.irs.gov/pub/irs-pdf/p1239.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPublication 1239 \nSpecifications for Electronic Filing of Form 8027, \nEmployer’s Annual Information Return of Tip Income \nand Allocated Tips \n \nFor Tax Year 2023 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPublication 1239 (Rev. 4-2024) Catalog Number 63938N Department of the Treasury Internal Revenue Service www.irs.gov\n", "INTENTIONALLY LEFT BLANK\n", " \n \n \nTable of Contents \nPart A General Information \n................................................................................................................ 3 \nSec. 1 Introduction \n.................................................................................................................... 5 \nSec. 2 Purpose \n.......................................................................................................................... 5 \nSec. 3 What’s New for Tax Year 2023 ...................................................................................... 5 \nSec. 4 Communicating with the IRS ........................................................................................ 6 \nSec. 5 Additional Resources \n..................................................................................................... 7 \nSec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions \n............ 8 \n.01 Filing Requirements \n....................................................................................................... 8 \n.02 Allocation of Tips – Lower Rate and Good-Faith Agreements \n........................................ 8 \n.03 Retention Requirements ................................................................................................ 9 \n.04 Due Date \n........................................................................................................................ 9 \n.05 Extensions ..................................................................................................................... 9 \nSec. 7 Form 8508, Application for a Waiver from Electronic Filing of Information Returns 9 \nSec. 8 Penalties Associated with Information Returns ......................................................... 9 \nSec. 9 Corrected Returns \n....................................................................................................... 10 \nSec. 10 Definition of Terms .................................................................................................... 10 \nSec. 11 State Abbreviations \n................................................................................................... 12 \nPart B Data Communication ........................................................................................................... \n13 \nSec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) \n........... 15 \n.01 Information Returns (IR) Application for Transmitter Control Code (TCC) ................... 15 \n.02 Using the Information Returns (IR) Application for TCC \n............................................... 15 \n.03 Application Approval/Completed .................................................................................. 16 \n.04 Revise Current TCC Information \n.................................................................................. 16 \n.05 Do I Need More than One TCC? \n.................................................................................. 16 \n.06 Deleted TCC ................................................................................................................ 16 \nSec. 2 Connecting to FIRE System \n........................................................................................ 17 \nSec. 3 Electronic Specifications ............................................................................................. 19 \n.01 FIRE System ................................................................................................................ 19 \n.02 FIRE System Internet Security Technical Standards .................................................... 19 \nSec. 4 Electronic Submissions \n.............................................................................................. \n20 \n.01 Electronic Submissions \n................................................................................................ 20 \n.02 File Definitions ............................................................................................................. 20 \n.03 Submission Responses ............................................................................................... 20 \nSec. 5 Test Files \n...................................................................................................................... 21 \nSec. 6 Accuracy of Data and Common Problems \n............................................................... 22 \n.01 Accuracy of Data ......................................................................................................... 22 \n.02 Common Problems ...................................................................................................... 23 \nPart C Record Format Specifications and Record Layouts .......................................................... 27 \nSec. 1 General ......................................................................................................................... 29 \nSec. 2 Record Format ............................................................................................................. 29 \nSec. 3 Record Layout ............................................................................................................. 36 \nPart D Extension of Time ................................................................................................................. 39 \nSec. 1 Extension of Time \n........................................................................................................ 41 \n.01 Application for Extension of Time to File Information Returns (30-day automatic) ....... 41 \n.02 Extension of Time Record Layout ................................................................................ 42 \nPart E Exhibits .................................................................................................................................. 47 \n \n \n", " \n \n INTENTIONALLY LEFT BLANK \n", " \n \n \n \n \n \n \n \nPart A \nGeneral Information \n", " \n \n \n \n \n \n \nINTENTIONALLY LEFT BLANK \n", "Sec. 1 Introduction \n5 \n \n \nThis publication outlines the communication procedures, record format, validation criteria, and errors \nassociated with the electronic filing of Form 8027, Employer’s Annual Information Return of Tip Income and \nAllocated Tips. \n \nThe file specifications and record layouts should be used in conjunction with the following: \n• \nInstructions for Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips \n \nSec. 2 Purpose \nThe purpose of this publication is to provide the specifications for electronically filing Form 8027, Employer’s \nAnnual Information Return of Tip Income and Allocated Tips, with the Internal Revenue Service. This \npublication provides information to help the taxpayer prepare and transmit current and prior year information \nreturns electronically. \n \nGenerally, the boxes on the paper forms correspond with the fields used for the electronic file; however, if the \nform and field instructions don’t match, the guidance in this publication supersedes the form instructions. \n \nElectronic reporting of information returns eliminates the need for electronic filers to file paper forms with the \nIRS. Don’t file paper forms with the IRS for any forms filed electronically as this will result in duplicate filing \nthat may result in penalty notices. \n \nSec. 3 What’s New for Tax Year 2023 \nUpdates to Publication 1239 after its annual release will be listed in Part E. Exhibit 1, Publication 1239 Tax \nYear 2023 Revision Updates. \n \n1. On February 23, 2023, the Department of the Treasury and the Internal Revenue Service (IRS) issued \nfinal regulations reducing the threshold for filing returns and other documents electronically (e-file). \nThese regulations require filers of 10 or more returns in a calendar year beginning in 2024, tax year \n2023, to file electronically. Corrected information returns MUST be filed electronically if the original \nreturn was submitted electronically. Corrected information returns are not counted when calculating the \naggregate to determine if you are required to file electronically. For tax year 2022, the number of returns \nremains at 250. For more information about the regulations and the reduced threshold to electronically \nfile, refer to IRS and Treasury final regulations on e-file and the FIRE webpages. \n \n2. Publication 1239 is updated to reflect the current four-digit reporting year, 2023. The Payment Year \nmust be updated with the four-digit reporting year of 2023, unless reporting prior year data. \n \n \n", "6 \n \n \n \nSec. 4 Communicating with the IRS \nThe Technical Services Operation (TSO) is available to issuers, transmitters, and employers at the numbers \nlisted below. When you call, you’ll be provided guidance to essential elements pertaining to technical \naspects for the new IR Application for TCC, electronic filing through the FIRE Systems, self-help resources, \nand referrals to tax law topics on IRS.gov. Below are some examples of essential elements. \n \n• \nForm identification \n• \nHow to obtain a form \n• \nRelated publications for a form or topic \n• \nFiling information returns electronically \n• \nFIRE file status information and guidance \nContact TSO Monday through Friday, 8:30 a.m. – 5:30 p.m. ET. Listen to all options before making your \nselection. \n• \n866-455-7438 (toll-free) \n• \n304-263-8700 (International) (Not toll-free) \n• \nDeaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay \nservice. \nThe IRS address for filing information returns electronically is https://fire.irs.gov. The address to send a test \nfile electronically is https://fire.test.irs.gov/. \n \nQuestions regarding the filing of information returns and comments/suggestions regarding this publication \ncan be emailed to [email protected]. When you send emails concerning specific file information, include the \ncompany name and the electronic filename or Transmitter Control Code (TCC). Don’t include tax \nidentification numbers (TINs) or attachments in email correspondence because electronic mail isn't secure. \n", "Sec. 5 Additional Resources \n7 \n \n \nThe following are additional resources and information available for information returns: \n \nTopic \nLocation \nForm 8027, Employer’s Annual Information Return of Tip \nIncome and Allocated Tips \nSearch Forms, Instructions & Publications on \nhttps://www.irs.gov/ using Keywords “Form \n8027.” \nInstructions for Form 8027, Employer’s Annual Information \nReturn of Tip Income and Allocated Tips \nSearch Forms, Instructions & Publications on \nhttps://www.irs.gov/. \nForm 8508, Application for a Waiver from Electronic \nFiling of Information Returns \nSearch Forms, Instructions & Publications on \nhttps://www.irs.gov/. \nForm 8809, Application for Extension of Time to File \nInformation Returns \nApply online at https://fire.irs.gov/. After logging \nin, select “Extension of Time Request” from the \nMain Menu Options. \nSearch Forms, Instructions & Publications on \nhttps://www.irs.gov/. \nElectronic filing of Forms W-2 \nSocial Security Administration (SSA) website at \nhttps://www.ssa.gov/employer/ or call 800-772- \n6270 to obtain the number of the SSA \nEmployer Service Liaison Officer for your area. \nInformation Returns (IR) Application for Transmitter \nControl Code (TCC) \nApply for a TCC online at \nhttps://www.irs.gov/e-file-providers/filing- \ninformation-returns-electronically-fire. \nInternal Revenue Bulletin (IRB) – The authoritative \ninstrument for the distribution of all types of official IRS tax \nguidance; a weekly collection of these and other items of \ngeneral interest to the tax professional community. \nRefer to https://www.irs.gov/irb/. \nFiling Information Returns Electronically on \nhttps://www.irs.gov/. Provides information on filing \ninformation returns electronically including transmissions, \nfile preparation, file naming, file status, testing and more. \nSearch for “Filing Information Returns \nElectronically” on https://www.irs.gov/. \nMailing address for paper filing of Information Return \nSearch Forms, Instructions & Publications on \nhttps://www.irs.gov/ for “Form 8027”. Refer to \nInstructions for Form 8027, under Where to File \nfor the mailing address. \nPayee/recipient questions on how to report information \nreturn data. \nSearch for Help & Resources on \nhttps://www.irs.gov/ for assistance with \nindividual taxpayer returns or account related \nissues. \nQuick Alerts \nIn search box, type “Quick Alerts” and select \n“Subscribe to Quick Alerts” on \nhttps://www.irs.gov/. \n \n• \nInformation Returns resources are found using Keywords “Information Return Reporting.” \n• \nTax Topic 761 at IRS.gov provides information for Tips – Withholding and Reporting. \n", "8 \n \n \n \nSec. 6 Filing Requirements, Retention Requirements, Due Dates, and \nExtensions \n.01 Filing Requirements \n \nFor general instructions regarding Form 8027, refer to the Instructions for Form 8027. This includes \ninformation about filing requirements, paper filing, and line instructions. Employers must annually report to \nthe IRS receipts and tips from their large food or beverage establishments. Employers use Form 8027 to \nreport that information. In addition, employers use Form 8027 to determine if the employer must allocate tips \nfor tipped employees. Filers of Form 8027 may be required to file electronically. Treasury Regulation Section \n301.6011-2 provides that any person, including a corporation, partnership, individual estate, or trust, who is \nrequired to file 10 or more information returns, must file such returns electronically. If you’re required to file \nelectronically, and this requirement causes an undue hardship, see Part A. Sec. 7, Form 8508, Application \nfor a Waiver from Electronic Filing of Information Returns. \n \nAll filing requirements apply to each reporting entity as defined by its separate taxpayer identification number \n(TIN). For example, if a corporation with several branches or locations uses the same employer identification \nnumber (EIN), the corporation must aggregate the total volume of returns to be filed for that EIN and apply \nthe filing requirements to each type of return accordingly. \n \nTreasury Decision (TD) 9972 amended the rules for filing returns and other documents electronically (e-file). \nThese regulations reduced the 250-return threshold to generally require electronic filing by filers of 10 or more \ninformation returns in a calendar year beginning in 2024, tax year 2023. For tax year 2022, the number of returns \nremains at 250. For more information about the regulations and the reduced threshold to electronically file, refer \nto IRS and Treasury final regulations on e-file and the Filing Information Returns Electronically (FIRE) webpages. \n \nNote: All filers who have an obligation to file information returns are encouraged to submit electronically even if they \naren’t required to do so. \n \n.02 Allocation of Tips – Lower Rate and Good-Faith Agreements \n \nEmployers can request a lower rate (but not lower than two percent) for tip allocation purposes by submitting \na petition to the IRS, see Sec. 31.6053-3(h) of the Employment Tax Regulations. Detailed instructions for \nrequesting a lower rate and the address to send the petition for a lower rate can be found in the Instructions \nfor Form 8027. The IRS will issue a determination letter to notify the employer when, and for how long, a \nreduced rate is effective. \n \nAn allocation may be made under a good-faith agreement between an employer and its employees. See \nSec. 31.6053-3I of the Employment Tax Regulations and the Instructions for Form 8027 for requirements \nand details. \n \nIf a lower rate is used on Form 8027 based on the IRS determination letter, a copy of the determination letter \nmust be submitted within three business days of the accepted date of the electronically filed Form 8027. Fax \nthe determination letter to 855-309-9361 or mail a copy of the letter to: \n \nInternal Revenue Service \nAttn: ICO ERS M/S 6121 \n1973 N Rulon White Blvd. \nOgden, UT 84404 \n", "9 \nIn the fax transmittal or cover letter, filers must include the words “Form 8027 attachment(s)” and the \nfollowing information from the applicable Form 8027: \n•\nName of establishment\n•\nName of employer\n•\nEIN\n•\nEstablishment number\n•\nTransmitter Control Code (TCC)\n•\nTax year\n.03 Retention Requirements \nIssuers should retain a copy of the information returns (or have the ability to reconstruct the data) for at least \nthree years from the filing due date. \n.04 Due Date \nPaper Form 8027 returns must be filed by February 28, 2024. \nElectronically filed Form 8027 must be filed by March 31, 2024. \nIf due date falls on a Saturday, Sunday, or legal holiday, the Form 8027 is considered timely if filed or \nfurnished on the next business day.\n.05 Extensions \nAn automatic 30-day extension of time to file Form 8027 may be submitted by creating and transmitting an \nelectronic file or fill-in form on the FIRE Production System by accessing https://fire.irs.gov/, or submitting a \npaper Form 8809. \nSec. 7 Form 8508, Application for a Waiver from Electronic Filing of \nInformation Returns \nFor information on Form 8508, Application for a Waiver from Electronic Filing of Information Returns refer \nto the FIRE webpage at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire. \nSec. 8 Penalties Associated with Information Returns \nRefer to the General Instructions for Certain Information Returns for additional information on penalty \nspecifications and guidelines. \n", "10 \n \n \n \nSec. 9 Corrected Returns \nIf an information return was successfully processed by the IRS and you identify an error with the file after the \nIRS accepted the file and it’s in \"Good\" status, you need to file a corrected return. Don’t file the original file \nagain as this may result in duplicate reporting. File only the returns that require corrections. \n \nDon’t code information returns omitted from the original file as corrections. If you omitted an information \nreturn, it should be filed as an original return. \n \nNote: The standard correction process won’t resolve duplicate reporting. Complete all fields of the corrected \nreturn. \n \nTreasury Decision (TD) 9972 reduced the 250-return threshold to generally require electronic filing by filers of 10 \nor more information returns in a calendar year beginning in 2024, tax year 2023. As part of the threshold \nreduction, amended information returns MUST be filed electronically if the original return was submitted \nelectronically. Amended information returns are not counted when calculating the aggregate to determine if you \nare required to file electronically. \nWithholding agents that are financial institutions or partnerships with more than 100 partners are required to file \ninformation returns electronically, including corrected returns. As part of the threshold reduction, corrected \ninformation returns MUST be filed electronically if the original return was submitted electronically. Corrected \ninformation returns are not counted when calculating the aggregate to determine if you are required to file \nelectronically. \nIf corrections aren’t filed electronically, employers must file them on official forms. Substitute forms that have \nbeen previously approved by the IRS, or computer-generated forms that are exact facsimiles of the official \nform (except for minor page size or print style deviations), may be used without obtaining IRS approval \nbefore using the form. For information on substitute forms, refer to Publication 1179, General Rules, and \nSpecifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. \n \nEmployers may send corrected paper Forms 8027 to the IRS. If filing more than one paper Form 8027, \nattach a completed Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and \nAllocated Tips, to the Forms 8027. Mail paper Forms 8027 to the address in the Instructions for Form 8027. \n \n \nSec. 10 Definition of Terms \n \nElement \nDescription \n10-Employee Test \nAn employer is considered to have normally employed more than ten \nemployees on a typical business day during the preceding calendar year if \nhalf the sum of: the average number of employee hours worked per business \nday in the calendar month in which the aggregate gross receipts from food or \nbeverage operations were greatest, plus the average number of employee \nhours worked per business day in the calendar month in which the total \naggregate gross receipts from food or beverage operations were the least, \nequals more than 80 hours. \nCorrection \nA correction is an information return submitted by the employer/transmitter to \ncorrect an information return that was previously submitted to and \nsuccessfully processed by the IRS but contained erroneous information. \nEIN \nA nine-digit identification number, which has been assigned by the IRS to the \nreporting entity. \n", "11 \nElement \nDescription \nEmployee Hours Worked \nThe average number of employee hours worked per business day during a \nmonth is figured by dividing the total hours worked during the month by all \nyour employees who are employed in a food or beverage operation by the \naverage number of days in the month that each food or beverage operation at \nwhich these employees worked was open for business. \nElement \n Description \nEmployer \nThe entity or individual required to report the information. Use the same name \nand EIN used on Forms W-2 and Forms 941. If the employer uses a \nCertification of Professional Employer Organization (CPEO), the name and EIN \nof the employer on the Form 8027 won’t match the name and EIN on the Form \n941. The CPEO name and EIN will be listed on the Form 941.\nThe food and beverage employer should be listed on the Schedule R that is\nfiled.\nFile \nFor the purpose of this publication, a file is the Form 8027 information \nsubmitted electronically by an employer or transmitter. \nIssuer \nYou are considered an Issuer if you’re going to electronically file information \nreturns for your business, regardless of the number of locations. Examples of \nan Issuer include Employer, Payer, Lender, Creditor, Broker, Trustee, \nEducational Institution and Barter \nExchange. \nLarge Food or Beverage \nEstablishment \nA food or beverage operation that provides food or beverage for consumption \non the premises; where tipping is a customary practice; and where there are \nnormally more than ten employees who work more than 80 hours on a typical \nbusiness day during the preceding calendar year (See “10-Employee Test”). \nReplacement \nA replacement is an information return file sent by the employer/transmitter \nbecause of errors encountered while processing the filer’s original file or \ncorrection file. \nTransmitter \nYou are considered a Transmitter if you’re going to electronically file \ninformation returns for other businesses. You may also file information returns \nfor your business, regardless of the number of locations. \nThis may be the employer or an agent of the employer. \nTransmitter Control Code \n(TCC) \nA five-character alphanumeric code assigned by the IRS to the transmitter \nprior to electronically filing. This number is inserted in the record and must be \npresent in all files submitted electronically through the FIRE System. An \napplication must be filed with the IRS to receive this number. \n", "12 \nSec. 11 State Abbreviations \nThe following state and U.S. territory abbreviations are to be used when developing the state code portion of \nthe address fields. \nTable 1: State & U.S. Territory Abbreviations \nState \nCode \nState \nCode \nState \nCode \nAlabama \nAL \nKentucky \nKY \nOhio \nOH \nAlaska \nAK \nLouisiana \nLA \nOklahoma \nOK \nAmerican Samoa \nAS \nMaine \nME \nOregon \nOR \nArizona \nAZ \nMaryland \nMD \nPennsylvania \nPA \nArkansas \nAR \nMassachusetts \nMA \nPuerto Rico \nPR \nCalifornia \nCA \nMichigan \nMI \nRhode Island \nRI \nColorado \nCO \nMinnesota \nMN \nSouth Carolina \nSC \nConnecticut \nCT \nMississippi \nMS \nSouth Dakota \nSD \nDelaware \nDE \nMissouri \nMO \nTennessee \nTN \nDistrict of Columbia \nDC \nMontana \nMT \nTexas \nTX \nFlorida \nFL \nNebraska \nNE \nUtah \nUT \nGeorgia \nGA \nNevada \nNV \nVermont \nVT \nGuam \nGU \nNew Hampshire \nNH \nVirginia \nVA \nHawaii \nHI \nNew Jersey \nNJ \nU.S. Virgin Islands \nVI \nIdaho \nID \nNew Mexico \nNM \nWashington \nWA \nIllinois \nIL \nNew York \nNY \nWest Virginia \nWV \nIndiana \nIN \nNorth Carolina \nNC \nWisconsin \nWI \nIowa \nIA \nNorth Dakota \nND \nWyoming \nWY \nKansas \nKS \nNo. Mariana Islands \nMP \nFilers must adhere to the city, state, and ZIP Code format for U.S. addresses. This also includes American \nSamoa, Guam, and the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin \nIslands. \nNote: Form 8027 is required only for establishments in the 50 states and the District of Columbia. \n", "Part B \nData Communication \n", "14 \nINTENTIONALLY LEFT BLANK \n", "15 \nSec. 1 Information Returns (IR) Application for Transmitter Control \nCode (TCC) \n.01 Information Returns (IR) Application for Transmitter Control Code (TCC) \nAll transmitters who file information returns electronically are required to request authorization to file \nelectronically. To transmit files electronically through Filing Information Systems (FIRE), you need a TCC \nbefore you can create a FIRE Account on FIRE Test or Production System. Each user is required to create \ntheir own FIRE Account for the EIN/TCC. You must have software, a service provider, or an in-house \nprogrammer that will create the file in the proper format per the requirements and record layouts in this \npublication. Scanned, PDF, PNG, TIF, GIF, JPG, Word, Excel formats won’t be accepted. \nDate to submit: Submit your IR Application for TCC by November 1st of the year before information return(s) \n are due to ensure you’re ready to electronically file. An IR Application for TCC received after November 1st \n may not be processed in time to meet your electronic filing needs. Allow 45 days for processing. \n.02 Using the Online IR Application for TCC \nIf you’re new to electronically transmitting information returns to the IRS, you must apply for TCCs \nusing the IR Application for TCC located on the FIRE webpage. \nThe IR Application for TCC application requires a Social Security Number (SSN) or Individual Tax \nIdentification Number (ITIN) for system access and individual authentication. The IRS is aware that \nforeign individuals who are acting on behalf of their foreign employer (e.g., Foreign Entities, Foreign \nFinancial Institutions, Qualified Intermediaries, etc.) may not be able to obtain an ITIN or SSN to \ncomplete the IR Application for TCC application and is actively exploring options for this population of \nfilers to obtain a new TCC \nIf you’re using a third-party to prepare and transmit your information returns to IRS, you don’t need to \nobtain a TCC. \n The IR Application for TCC requires you to select your business/organization role, Transmitter, or \nIssuer. \n• Transmitter: A third-party sending the electronic information return data directly to the IRS\non behalf of any business. Note: If you’re transmitting returns for your own company, in\naddition to transmitting returns on behalf of another business, you don’t need both the\nTransmitter and Issuer role. You can file all returns as a Transmitter.\n• Issuer: A business filing their own information returns regardless of whether they are\nrequired to file electronically.\nBefore you can complete the IR Application for TCC, all Responsible Officials and Authorized \nDelegate, if applicable, in the business or organization must create an online account. Refer to the \nFIRE webpage for additional information and access IR Application for TCC for FIRE. \n.03 Application Approval/Completed \nWhen your IR Application for TCC is approved and completed, a five-character alphanumeric TCC is \nassigned to your business. An approval letter will be sent via United States Postal Service (USPS) to the \naddress listed on the IR Application for TCC, informing you of your TCC. You can also view your TCC on \nthe IR Application for TCC Summary Page. An IR Application for TCC is subject to review before approval \nto transmit information returns electronically is granted. The TCC will take 48 hours once active to be ready \nfor use on FIRE. Allow 45 days for processing. A TCC won’t be issued over the telephone or via email. If \nyou don’t receive a TCC within 45 days, contact the IRS. Refer to Part A. Sec. 4, Communicating with the \nIRS. \nDepending on the forms selected on the application, one or more TCCs will be assigned. Each TCC will be \nissued in Production \"P\" and status of Active, Inactive, or Dropped. \n", "16 \nElectronically filed returns may not be transmitted through FIRE until a TCC has been approved and assigned. \nReminder: You must have software that meets the requirements and record layouts in this publication or a \nservice provider that will create the file in the proper format. \n.04 Revise Current TCC Information \nAs changes occur, you must update and maintain the IR Application. Access the IR Application for \nTCC on the FIRE webpage. \n.05 Do I Need More than One TCC? \nOnly one TCC is required if you’re only filing Form 8027. The TCC is used to catalog files as they are received. \nThe Form 8027 requires a single TCC; therefore, only submit one IR Application for TCC. There is no need to \nrequest an additional TCC. \nAn additional TCC is required for each of the following types of returns. Use the IR Application for TCC on \nthe FIRE webpage: \n•\nForms 1097,1098, 1099, 3921, 3922, 5498, and W-2G (Refer to Publication 1220)\n•\nForm 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding (Refer to Publication\n1187)\nForm 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred \nVested Benefits (Refer to Publication 4810) \nThe IRS encourages transmitters who file for multiple issuers to submit one application and use the assigned \nTCC for all issuers. The purpose of the TCC is to identify the business acting as the transmitter of the file. As \na transmitter you may transmit files for as many companies as you need under the one TCC. The information \nreturn data will be contained in the file itself. Some service bureaus will transmit files using their TCC, while \nothers will require filers to obtain a TCC of their own. \nA TCC used to file Form 8027 can be used to submit 1,000 files per year. If the TCC exceeds 1,000, an \nadditional TCC can be requested via the IR Application TCC. To limit the number of TCCs needed, the IRS \nencourages electronic filers to batch their files. \n.06 Deleted TCC \nYour TCC will remain valid if you transmit information returns or request an extension of time to file \ninformation returns electronically through the FIRE System. If you don’t use your TCC for three consecutive \nyears, your TCC will be deleted. Once your TCC is deleted it can’t be reactivated. You’ll need to submit a \nnew IR Application for TCC located on the FIRE webpage. \n", "17 \nSec. 2 Connecting to FIRE System \nYou must obtain a TCC before you can establish a FIRE account to transmit files through the FIRE Systems \n(Production and Test). The system will prompt you to create your User ID, password, 10-digit Personal \nIdentification Number (PIN) and secret phrase. Each user should create their individual FIRE account and login \ncredentials. Multiple FIRE accounts can be created under one TCC. Refer to the FIRE webpage for additional \ninformation on account creation. The FIRE Production System and the FIRE Test System are two different sites \nthat don’t communicate with each other. If you plan on sending a production file and a test file, you’ll need an \naccount on each system. \nYou must enter your TCC, EIN and Business Name exactly as it currently appears on your IR Application for \nTCC. Once you log in, your information will fill in automatically when you submit files. \nConnecting to the FIRE System \n1st Time Connection to FIRE Production and \nTest Systems: \nReturning User to FIRE Production and Test \nSystems: \n•\nClick “Create New Account”\n•\nInput TCC, EIN and Company Name\n•\nCreate User ID\n•\nCreate and verify password and click “Create”\n•\nInput required information and click “Submit”\n•\nIf the message “Account Created” is received,\nclick “OK”\n•\nCreate and verify the 10-digit self-assigned PIN\nand click “Submit” \n•\nIf the message “Your PIN has been successfully\ncreated!” is received, click “OK”\n•\nCreate and verify the Secret Phrase along with\nvalidation fields and click “Create”\n•\nIf the message “Create Secret Phrase-Success”\nis received, click “OK”\n•\nYou will be logged out automatically and will\nneed to log back in to confirm User Account was\nsuccessfully created.\n•\nIf one of the following error messages are\nreceived check secret phrase criteria and\nretry, or check the spelling of your secret\nphrase. Error messages are:\n•\nInvalid Secret Phrase. Secret Phrase\ndoes not meet the Secret Phrase\nrequirements.\n•\nInvalid Verify Secret Phrase. Secret\nPhrase does not meet the Secret Phrase\nRequirements.\n•\nSecret phrases do not match.\nNote: If you’re using SPAM filtering software, \nconfigure it to allow an email from [email protected] \nand [email protected]. \n•\nClick “Log On”\n•\nEnter the TCC\n•\nEnter the EIN\n•\nEnter the Company Name\n•\nEnter the User ID (not case sensitive)\n•\nEnter the Password (case sensitive)\n•\nRead the bulletin(s)\nPassword Criteria \n•\nMust contain a minimum of 8 characters\n•\nLimited to a maximum of 20 characters\n•\nMust contain at least one special\ncharacter #?!@$%^&*., -\n•\nMust contain at least one upper case\nletter (alpha character)\n•\nMust contain at least one lower case\nletter (alpha character)\n•\nMust contain at least one number\n(numeric character)\n•\nPasswords must be changed every 90\ndays; the previous 24 passwords can’t\nbe used\n•\nPasswords can’t contain the User ID or\nUsername\nNote: If you have a FIRE System Account (Production and Test) with an established Secret Phrase and \nforgot your password, you may reset your password by using your established Secret Phrase. \n", "18 \nFilers may upload a file to the FIRE System by taking the following actions: \n•\nAfter logging in, go to the Main Menu\n•\nSelect “Send Information Returns”\n•\n“Submit”\n•\nVerify and update company information as appropriate and/or click “Accept.” (The system will\ndisplay the company name, address, city, state, ZIP code, telephone number, contact and email\naddress. This information is used to email the transmitter regarding the transmission.)\n•\nSelect one of the following:\n•\nOriginal file\n•\nReplacement file\n•\nCorrection file\n•\nTest File (This option will only be available on the FIRE Test System at\nfire.test.irs.gov).\n•\nEnter the 10-digit PIN\n•\n“Submit”\n•\n“Browse” to locate the file and open it\n•\n“Upload”\nNote: When the upload is complete, the screen will display the total bytes received and display the name \nof the file just uploaded. It is recommended you print the page for your records. If this page isn’t displayed \non your screen, we probably didn’t receive the file. To verify, go to “Check File Status” option on the main \nmenu. We received the file if the filename is displayed, and the count is equal to ‘0’ and the results \nindicate “Not Yet Processed.” \nIt is the transmitter’s responsibility to check the status of submitted files. If you don’t receive an email \nwithin two business days or if you receive an email indicating the file is bad: \n•\nLog back into the FIRE System\n•\nSelect “Main Menu”\n•\nSelect “Check File Status” – The default selection to the File Status drop down is, “All Files.”\nWhen “All Files” is selected, a valid date range is required. The date range can’t exceed three\nmonths.\nNote: During peak filing periods, the timeframe for returning file results may be more than two days. \nFile Status Results: \n•\nGood - The filer is finished with this file if the “Count of Payees” is correct. The file is\nautomatically released after ten calendar days unless the filer contacts the TSO within this\ntimeframe.\n•\nBad - The file has errors. Click on the filename to view the error message(s), fix the errors, and\nresubmit the file timely as a “Replacement” file.\n•\nNot Yet Processed - The file has been received, but results aren’t available. Check back in a\nfew days.\nUploading Files to FIRE \nChecking the Status of Your File \n", "19 \n \n \n \nSec. 3 Electronic Specifications \n.01 FIRE System \n \nThe FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, \n3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production \nSystem at https://fire.irs.gov. The electronic filing of information returns isn’t affiliated with any other IRS \nelectronic filing programs. Filers must obtain separate approval to participate in different programs. \n \nThe FIRE Production System doesn’t provide fill-in forms, with the exception of: \n \n• \nForm 8809, Application for Extension of Time to File Information Returns \n \nFiling Forms 8027 through the FIRE Production System (originals and corrected) is the method of filing for filers \nmandated to file electronically. Filers are encouraged to send information returns electronically even if they \naren’t required to do so. Filers who have prepared their information returns in advance of the due date can \nsubmit their file any time after the end of the calendar year. \n \nPrior year data may be submitted; however, each tax year must be submitted in a separate file transmission. \nFor prior year data, enter the tax year being reported in field positions 375-378, and enter a “P” in field \nposition 379 to indicate the file contains prior year data. \n \n.02 FIRE System Internet Security Technical Standards \n \nFIRE System Internet Security Technical Standards are: \n \n• \nHTTP 1.1 Specification. \n \n• \nTLS 1.2 is implemented using SHA and RSA 1024 bits during the asymmetric handshake. \n \nThe Filing Information Returns Electronically (FIRE) Production and Test System server no longer supports \nSecure Socket Layer (SSL) 3.0 as one of the FIRE System’s Internet Security Technical Standards. \nTransmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the FIRE \nSystem. Follow the steps below to connect and upload a file: \n \n• \nGo to Tools > Internet Options > Advanced \n \n• \nScroll down and find Security \n \n• \nUncheck both SSL 2.0 and SSL 3.0 \n \n• \nCheck TLS 1.2 and select “Apply” \n", " \n20 \n \n \nSec. 4 Electronic Submissions \n.01 Electronic Submissions \n \nThe FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to \nthe FIRE webpage. \n \nStandard ASCII code is required for all files. The time required to transmit files varies depending upon \nyour type of connection to the internet. \n \nThe acceptable file size for the FIRE Systems can’t exceed one million records per file. If the file exceeds the \nlimit, the file will be rejected. We recommend you visit the FIRE webpage at https://www.irs.gov/e-file- \nproviders/filing-information-returns-electronically-fire for the latest system status, updates, and alerts. \n \nWhen sending electronic files larger than 10,000 records, data compression is encouraged. The time \nrequired to transmit a file can be reduced up to 95 percent by using compression. \n \n• \nWinZip and PKZIP are the only acceptable compression packages. The IRS can’t accept self- \nextracting zip files or compressed files containing multiple files. \nTransmitters may create files using self-assigned filename(s). However, the FIRE System will assign a \nunique filename. Record the FIRE filename from the \"Check File Status\" page as it is required when \nassistance is needed. The FIRE filename consists of: \n• \nSubmission type (Original, Correction, Replacement, and Test) \n• \nTransmitter Control Code (TCC) \n• \nFour-digit sequence number. The sequence number will be increased for every file sent. For \nexample, if this is the first original file for the calendar year and the TCC is 44444, the IRSassigned \nfilename would be ORIG.44444.0001. \n \n.02 File Definitions \n \nIt is important to distinguish between the specific types of files: \n \n• \nOriginal file — Contains information returns that haven’t been previously reported to the IRS. \n \n• \nCorrection file — Contains corrections for information returns that were successfully processed by \nthe IRS with a status of “Good” and it has been more than 10 calendar days since the file was \ntransmitted to the IRS, and you then identified an error with the file. Correction files should only \ncontain records that require a correction, not the entire file. \n \n• \nReplacement file — A Replacement file is sent when a \"Bad\" status is received. After the \nnecessary changes have been made, transmit the entire file through the FIRE Production \nSystem as a “Replacement file”. \n \n• \nTest File — Contains data that is formatted to the specifications in the Publication 1239 and can only \nbe sent through the FIRE Test System at https://fire.test.irs.gov/. Don’t transmit live data in the \nFIRE Test System. \n \n \n.03 Submission Responses \n \nThe results of your electronic transmission(s) will be sent to the email address that was provided on the \n“Verify your Filing Information” screen within two days after a file has been submitted. If using email-filtering \nsoftware, configure software to accept email from [email protected] and [email protected]. Turn off any \nemail auto replies to these email addresses. \n \nNote: Processing delays may occur during peak filing timeframes, and you may not get results within \ntwo business days. \n", " \n21 \n \n \nIt is the filer’s responsibility to check the status of the file. See Part B. Sec. 2, Connecting to FIRE System - \nChecking the Status of Your File. If a file is bad, the transmitter must return to https://fire.irs.gov/ or \nhttps://fire.test.irs.gov/ to identify the errors. At the main menu select “Check File Status.” Make necessary \nchanges and resubmit as a Replacement file. You have 60 days from the original transmission date to send \na good Replacement file. The 60-day timeframe only applies to files originally filed electronically. \n \nNote: If an acceptable Replacement file is received within 60 days, the transmission date for the Original file \nwill be used for penalty determination. Original files submitted after the due date or acceptable Replacement \nfiles sent beyond the 60 days may result in a late filing penalty. \n \nIf the file is good, it is released for mainline processing after ten calendar days from receipt. Contact the IRS \nby telephone at 866-455-7438 within the ten-day timeframe to stop processing. When you call, you must \nindicate if you want the file “Closed,” with no Replacement file or “Made Bad” so that you can send a \nReplacement file. You’ll need your TCC and employer identification number (EIN). \n \n \nSec. 5 Test Files \nTransmitters aren’t required to submit a test file; however, the submission of a test file is encouraged for all \nnew electronic filers to test hardware and software. See Part B. Sec. 2, Connecting to FIRE System for more \ninformation. \n \nThe IRS will check the file to ensure it meets the specifications in this publication. Current filers may send a \ntest file to ensure the software reflects all required programming changes; however, not all validity, \nconsistency, or math error tests will be conducted. \n \nProvide a valid email address on the “Verify Your Filing Information” page. You’ll be notified of your file \nacceptance by email within two days of submission. When using email-filtering software, configure software \nto accept email from [email protected] and [email protected]. Turn off any email auto replies to these email \naddresses. \n \nIt is the transmitter's responsibility to check the results of the submission. See Part B. Sec. 2, Connecting to \nFIRE System - Checking the Status of Your File. \n \nNote: During peak filing periods, the timeframe for returning file results may be more than two days. The \nfollowing results will be displayed: \n \n“Good” – TEST data you submitted is ACCEPTABLE \n \n“Bad” — The test file contains errors. Click on the filename for a list of the errors. \n \n“Not Yet Processed” — The file has been received, but results aren’t available. Check back in a few days. \n", "22 \nSec. 6 Accuracy of Data and Common Problems \n.01 Accuracy of Data \nThe IRS validates the accuracy of data reported on Form 8027. All “required” fields in the record layout must \ncontain valid information. If the IRS identifies an error, filers will be notified of the error and must send a \nreplacement file. \nReview the following information below along with the record layout information found in Part C to ensure the \ndata contained in the required fields is accurate: \n•\nField Positions 114-122 — Establishment ZIP Code — The address for the establishment must\nagree with the state and ZIP Code. If there are inconsistencies or if the ZIP Code doesn’t agree\nwith the address, it will result in a file status of “Bad.”\n•\nField Positions 260-271 — Charge Receipts — must exceed Charged Tips (field positions 248-\n259). This includes credit or debit card charges, or other credit arrangements, and charges to a\nhotel room unless the employer’s normal accounting practice excludes charges to a hotel room and\nthe employer applies such exclusion consistently for a given large food or beverage establishment.\nDon’t include any state or local taxes in the amount reported.\n•\nField Positions 284-295 - Indirect Tips Reported and Field Positions 296-307- Direct Tips\nReported — shouldn’t include tips received by employees in December of the prior tax year but not\nreported until January. Include tips received by employees in December of the tax year being\nreported, but not reported until January of the subsequent year. For example: In figuring the tips\nyou should report for 2023, don't include tips received by employees in December 2022, but not\nreported until January 2023. However, include tips received by employees in December 2023, but\nnot reported until January 2024.\n•\nField Positions 308-319 — Total Tips Reported — must equal the combined amount of the\nIndirect Tips Reported (field positions 284-295) and Direct Tips Reported (field positions 296-307).\nGenerally, an employer would have allocated tips if the Total Tips Reported were less than the Tip\nPercentage Rate Times Gross Receipts (field positions 332-343). Enter the difference as Allocated\nTips (field positions 348-359).\n•\nField Positions 320-331 — Gross Receipts — must exceed all other monetary amounts with the\nexception that Gross Receipts could equal Charged Receipts if all transactions were conducted on\ncharge or debit cards. It shouldn’t include Charged Tips (field positions 248-259) shown on charge\nreceipts unless you have reduced the cash sales amount because you have paid cash to tipped\nemployees for tips, they earned that were charged. Don’t include state or local taxes in gross\nreceipts. If you don’t charge separately for food or beverages along with other services (such as a\npackage deal for food and lodging), make a good faith estimate of the gross receipts attributable to\nthe food or beverages. This estimate must reflect the cost of providing the food or beverages plus a\nreasonable profit factor. Include the retail value of complimentary food or beverages served to\ncustomers if tipping for them is customary and they are provided in connection with an activity\nengaged for profit whose receipts wouldn’t be included as gross receipts from the provision of food\nor beverages (e.g., complimentary drinks served to customers at a gambling casino).\n•\nField Positions 332-343 — Tip Percentage Rate Times Gross Receipts — must equal the\nGross Receipts times the Tip Rate. Normally, the Tip Rate is 8 percent. The Tip Rate must be\nentered as 0800 in positions 344-347 unless the IRS has issued a determination letter at a lower\nrate.\n", "23 \n.02 Common Problems \nItem \nIssue \nResolution \n1 \nYou haven’t received a file status \nemail. \nTo receive emails concerning files, processing results, \nreminders and notices, set the SPAM filter to receive email \nfrom [email protected] and [email protected]. Turn off any \nemail auto replies to these email addresses. \nCheck the File Status to ensure that your information was \ntransmitted. \nCheck “Verify Your Filing Information” page in your FIRE \naccount to ensure the correct email address is displayed. \n2 \nYou don’t know the status of \nyour submission. \nGenerally, the results of a file are posted to the FIRE System \nwithin two days. If the correct email address was provided on \nthe “Verify Your Filing Information” screen when the file was \nuploaded, an email will be sent regarding the File Status. If \nthe results in the email indicate “Good” and the “Count of \nPayees” is correct, the filer is finished with this file. If any \nother results are received, follow the instructions in the \n“Check File Status” option. If the file contains errors, get an \nonline listing of the errors. If the file status is good, but the file \nshouldn’t be processed, filers should contact the IRS within \nten calendar days from the transmission of the file. You must \nstate if you want the file made bad or closed. \n3 \nYou received a file status of \n“Bad.” \nIf a file is \"Bad\", make necessary changes and resubmit as a \nReplacement file. You have 60 days from the original \ntransmission date to send a good Replacement file. \nNote: If an acceptable Replacement file is received within 60 \ndays, the transmission date for the Original file will be used \nfor penalty determination. Original files submitted after the \ndue date, or an acceptable Replacement file sent beyond the \n60 days may result in a late filing penalty. \n4 \nYou received an error that more \nthan one file is compressed \nwithin the file. \nOnly compress one file at a time. For example, if there are \nten uncompressed files to send, compress each file \nseparately and send ten separate compressed files. \n5 \nYou resent your entire file as a \nCorrection after only a few \nchanges were made. \nOnly send those returns that need corrections, not the entire \nfile. See Part A. Sec. 9, Corrected Returns. \n6 \nYou received an error that the \nfile submitted was in EBCDIC \nformat. \nAll files submitted electronically must be in standard ASCII \ncode. \n7 \nYou receive a TCC/TIN \nmismatch error when entering \nyour TCC/TIN combination in \nyour FIRE Account. \nEnter the TIN of the company assigned to the TCC. \n8 \nTransmitter sent the wrong file. \nContact the IRS at 866-455-7438 (toll-free). The IRS may be \nable to stop the file before it is processed. Listen to all \noptions before making your selection. \n", "24 \nItem \nIssue \nResolution \n9 \nYou sent a file that is in the \n\"Good\" status, and you want to \nsend a different file in place of \nthe previous one. \nContact the IRS at 866-455-7438 (toll-free) to identify options \navailable. The IRS may be able to close the file or change the \nstatus to \"Bad\". Listen to all options before making your \nselection. \n10 \nYou sent a file in PDF format. \nAll files submitted electronically must be in standard ASCII \ncode. If you have software that is supposed to produce this \nfile, contact the software company to see if their software has \nthe ability to produce a file in the proper format. \n", "INTENTIONALLY LEFT BLANK \n25 \n", "INTENTIONALLY LEFT BLANK \n26 \n", "Part C \nRecord Format Specifications and Record Layouts \n", "28 \nINTENTIONALLY LEFT BLANK \n", "29 \nSec. 1 General \nIf the file doesn’t meet the specifications described in this section, the IRS will request a replacement file. \nFilers are encouraged to submit a test prior to submitting the actual file. \nAll alpha characters must be in upper case. \nDon’t use decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numeric \ncharacters. If the field isn’t used, fill with zeros (0). \nNote: The only allowable characters in the name and address fields are alphas, numerals, and blanks. \nPunctuation marks such as periods, hyphens, ampersands, slashes, and commas aren’t allowed and \nwill cause the file to be rejected. For example, O’ Hurley’s Bar & Grill, 210 N. Queen St., Suite #300 must \nbe entered as OHURLEYS BAR GRILL 210 N QUEEN ST SUITE 300. \nSec. 2 Record Format \nField \nPosition \nField Title \n Length \nField Description and Information \n1 \nEstablishment \nType \n1 \nRequired. This single digit indicator identifies the kind of \nestablishment. Enter the number which best describes the \ntype of establishment, as shown below: \nIndicator \nUsage \n1 \nAn establishment that serves evening meals \nonly (with or without alcoholic beverages) \n2 \nAn establishment that serves evening meals \nand other meals (with or without alcoholic \nbeverages) \n3 \nAn establishment that serves only meals \nother than evening meals (with or without \nalcoholic beverages) \n4 \nAn establishment that serves food, if at all, \nonly as an incidental part of the business of \nserving alcoholic beverages \n \nForm 8027 – Record Layout \n", "30 \nForm 8027 – Record Layout \nField \nPosition \nField Title \nLength \nField Description and Information \n2-6\nEstablishment \nNumbers \n5 \nRequired. Enter a five-digit number to identify individual \nestablishments of an employer reporting under the same \nEIN. If you own more than one establishment, give each a \nunique number, and complete a separate Form 8027 for \neach. Once you assign a number to an establishment, \nalways use the same number for that establishment each \nyear. If you close an establishment, don’t use the number \nyou assigned to it for another establishment. We \nrecommend numbering your establishments consecutively, \nstarting with 00001 and progressing in numerical sequence \n(that is, 00002, 00003, 00004, 00005) until you have \nassigned each establishment a number. \n7-46\nEstablishment \nName \n40 \nRequired. Enter the name of the establishment. \nAllowable characters are alphas, numerals, and blanks. \nLeft justify the information and fill unused positions with \nblanks. \n47-86\nEstablishment \nStreet \nAddress \n40 \nRequired. Enter the address of the establishment. The \nstreet address should include the number, street, \napartment, or suite number (use a post office box only if \nmail isn’t delivered to a street address). \nAllowable characters are alphas, numerals, and blanks. \nLeft justify the information and fill unused positions with \nblanks. \n87-111\nEstablishment \nCity \n25 \nRequired. Enter the city, town, or post office. \nAllowable characters are alphas, numerals, and blanks. \nLeft justify the information and fill unused positions with \nblanks. \n112-113\nEstablishment \nState \n2 \nRequired. Enter the state code from the State & U.S. \nTerritory Abbreviations table in Part A. Sec. 11, State \nAbbreviations. \n114-122\nEstablishment \nZIP Code \n9 \nRequired. Enter the complete nine-digit ZIP Code of the \nestablishment. Numeric characters only. \nLeft justify the five-digit ZIP Code and fill the remaining four \npositions with blanks when only entering a five-digit ZIP \nCode. \n123-131\nEmployer \nIdentification \nNumber \n9 \nRequired. Enter the nine-digit number assigned to the \nemployer by the IRS. Don’t enter hyphens, alphas, all 9s or \nall zeros. \nNumeric characters only. \n", "31 \nForm 8027 – Record Layout \nField \nPosition \nField Title \nLength \nField Description and Information \n132-171\nEmployer \nName \n40 \nRequired. Enter the name of the employer as it appears on \nForm 941. Any extraneous information must be deleted. \nAllowable characters are alphas, numerals, and blanks. \nLeft justify the information and fill unused positions with \nblanks. \n172-211\nEmployer \nStreet \nAddress \n40 \nRequired. Enter the mailing address of the employer. The \nstreet address should include the number, street, \napartment, or suite number (use a post office box only if \nmail isn’t delivered to a street address). \nAllowable characters are alphas, numerals, and blanks. \nLeft justify the information and fill unused positions with \nblanks. \n212-236\nEmployer City \n25 \nRequired. Enter the city, town, or post office. \nAllowable characters are alphas, numerals, and blanks. \nLeft justify the information and fill unused positions with \nblanks. \n237-238\nEmployer \nState \n2 \nRequired. Enter the state code from the State & U.S. \nTerritory Abbreviations table in Part A. Sec. 11, State \nAbbreviations. \n239-247\nEmployer ZIP \nCode \n9 \nRequired. Enter the complete nine-digit ZIP Code of the \nestablishment. Numeric characters only. \nLeft justify the five-digit ZIP Code and fill the remaining four \npositions with blanks when only entering a five-digit ZIP \nCode. \n248-259\nCharged Tips \n12 \nRequired. Enter the total amount of tips that are shown on \ncharge receipts for the calendar year. Numeric characters \nonly. Don’t enter decimal points, dollar signs, or commas. \nEnter amounts in U.S. dollars and cents. The right-most \ntwo positions represent cents. Right justify information and \nfill unused positions with zeros. Enter zeros if this field isn’t \nutilized. \n260-271\nCharged \nReceipts \n12 \nRequired. Enter the total sales for the calendar year other \nthan carry-out sales or sales with an added service charge \nof ten percent or more, that are on charge receipts with a \ncharged tip shown. See Part B. Sec.6, Accuracy of Data \nand Common Problems for information that is more \ndetailed. \nNumeric characters only. Don’t enter decimal points, dollar \nsigns, or commas. Enter amounts in U.S. dollars and cents. \nThe right-most two positions represent cents. Right justify \ninformation and fill unused positions with zeros. If this field \nisn’t utilized, enter zeros. \n", "32 \nForm 8027 – Record Layout \nField \nPosition \nField Title \nLength \nField Description and Information \n272-283\nService \nCharges Less \nThan 10 \nPercent \n12 \nRequired. Enter the total amount of service charges less \nthan 10 percent added to customers’ bills and distributed to \nyour employees for the calendar year. Service charges \nadded to the bill aren’t tips since the customer doesn’t have \na choice. Service charges are treated as wages when \ndistributed to the employees and are included on Form W- \n2. \nNumeric characters only. Don’t enter decimal points, dollar \nsigns, or commas. Amount must be entered in U.S. dollars \nand cents. \nThe right-most two positions represent cents. Right justify \ninformation and fill unused positions with zeros. If this field \nisn’t utilized, enter zeros. \n284-295\nIndirect Tips \nReported \n12 \nRequired. Enter the total amount of tips reported by \nindirectly tipped employees (e.g., bussers, service \nbartenders, cooks) for the calendar year. For more detailed \ninformation, see Part B. Sec. 6, Accuracy of Data and \nCommon Problems. \nNumeric characters only. Don’t enter decimal points, dollar \nsigns, or commas. Amount must be entered in U.S. dollars \nand cents. \nThe right-most two positions represent cents. Right justify \ninformation and fill unused positions with zeros. If this field \nisn’t utilized, enter zeros. \n296-307\nDirect Tips \nReported \n12 \nRequired. Enter the total amount of tips reported by \ndirectly tipped employees (e.g., servers, bartenders) for the \ncalendar year. For more detailed information, see Part B. \nSec. 6, Accuracy of Data and Common Problems. \nNumeric characters only. Don’t enter decimal points, dollar \nsigns, or commas. Amount must be entered in U.S. dollars \nand cents. \nThe right-most two positions represent cents. Right justify \ninformation and fill unused positions with zeros. If this field \nisn’t utilized, enter zeros. \n", "33 \nForm 8027 – Record Layout \nField \nPosition \nField Title \nLength \nField Description and Information \n308-319\nTotal Tips \nReported \n12 \nRequired. Enter the total amount of tips reported by all \nemployees (both indirectly tipped and directly tipped) for \nthe calendar year. For more detailed information, see Part \nB. Sec.6, Accuracy of Data and Common Problems.\nNumeric characters only. Don’t enter decimal points, dollar\nsigns, or commas.\nAmount must be entered in U.S. dollars and cents. The \nright-most two positions represent cents. Right justify \ninformation and fill unused positions with zeros. If this field \nisn’t utilized, enter zeros. \n320-331\nGross \nReceipts \n12 \nRequired. Enter the total gross receipts from the provision \nof food and beverages for this establishment for the \ncalendar year. Don’t include receipts for carryout sales or \nsales with an added service charge of 10 percent or more. \nFor more detailed information, see Part B. Sec. 6, Accuracy \nof Data and Common Problems. \nNumeric characters only. Don’t enter decimal points, dollar \nsigns, or commas. Amount must be entered in U.S. dollars \nand cents. \nThe right-most two positions represent cents. Right justify \ninformation and fill unused positions with zeros. If this field \nisn’t utilized, enter zeros. \n332-343\nTip \nPercentage \nRate Times \nGross \nReceipts \n12 \nRequired. Enter the amount determined by multiplying \nGross Receipts for the year (field positions 320-331) by the \nTip Percentage Rate (field positions 344- 347). For \nexample: \nIf tips are allocated using other than the calendar year, \nenter zeros; this may occur if you allocated tips based on a \npay period or on a quarterly basis. For more detailed \ninformation, see Part B. Sec. 6, Accuracy of Data and \nCommon Problems. \nNumeric characters only. Don’t enter decimal points, dollar \nsigns, or commas. Amount must be entered in U.S. dollars \nand cents. \nThe right-most two positions represent cents. Right justify \ninformation and fill unused positions with zeros. If this field \nisn’t utilized, enter zeros. \nValue of Gross Receipts \n=000045678900 \nTip Percentage Rate \n=0800 \nMultiply \n45678900 by.0800 \n=3654312 \nEnter \n000003654312 \n", "34 \nForm 8027 – Record Layout \nField \nPosition \nField Title \nLength \nField Description and Information \n344-347\nTip \nPercentage \nRate \n4 \nRequired. Enter 8 percent (as 0800) unless a lower rate \nhas been granted by the IRS. A copy of the determination \nletter must follow the electronic submission. See Part A. \nSec. 6, .02 Allocation of Tips. \nNumeric characters only. Don’t enter decimal points, dollar \nsigns, or commas. \n348-359\nAllocated Tips \n12 \nRequired. If the Tip Percentage Rate times Gross Receipts \n(field positions 332-343) is greater than Total Tips \nReported (field positions 308-319), the difference becomes \nAllocated Tips. Otherwise, enter all zeros. If tips are \nallocated using other than the calendar year, enter the \namount of allocated tips from your records. For more \ndetailed information, see Part B. Sec.6, Accuracy of Data \nand Common Problems. \nNumeric characters only. Don’t enter decimal points, dollar \nsigns, or commas. Amount must be entered in U.S. dollars \nand cents. \nThe right-most two positions represent cents. Right justify \ninformation and fill unused positions with zeros. If this field \nisn’t utilized, enter zeros. \n360 \nAllocation \nMethod \n1 \nRequired. Use the following list to enter the allocation \nmethod used for Allocated Tips (field positions 348-359). \n361-364\nNumber of \nDirectly \nTipped \nEmployees \n4 \nRequired. Enter the total number of directly tipped \nemployees who worked at the establishment during the \ncalendar year. This is the cumulative total number (must be \ngreater than zero) of directly tipped employees employed \nby the establishment at any time during the calendar year. \nNumeric characters only. \nRight justify information and fill unused positions with \nzeros. \n365-369\nTransmitter \nControl Code \n(TCC) \n5 \nRequired. Enter the five-digit Transmitter Control Code \nassigned by the IRS. Alpha and numeric characters. \nIndicator Usage \n0 \nallocated tips are equal to zero \n1 \nallocation based on hours worked \n2 \nallocation based on gross receipts \n3 \nallocation based on a good-faith agreement \n", "35 \nForm 8027 – Record Layout \nField \nPosition \nField Title \nLength \nField Description and Information \n370 \nCorrected \n8027 Indicator \n 1 \nRequired. Enter blank for an original return. Enter “G” for \na corrected return. A corrected return must be a \ncompletely new return replacing the original return. Alpha \ncharacter only. \n371 \nFinal Return \nIndicator \n1 \nRequired. Enter the appropriate code: \nDon’t enter a blank. \n372 \nCharge Code \nIndicator \n1 \nRequired. Enter the appropriate code: \n373-374\nBlank \n2 \nEnter blanks. \n375-378\nTax Year \n4 \nRequired. Enter the four-digit tax year. Numeric \ncharacters only. \n379 \nPrior Year \nIndicator \n1 \nRequired. Enter a “P” only if reporting prior year data; \notherwise, enter a blank. Alpha character only. \n380 \nTest File \nIndicator \n1 \nRequired for test files only. Enter “T” if this is a test file; \notherwise, enter a blank. \n381-410\nReserved \n30 \nEnter blanks. \n411-418\nRecord \nSequence \nNumber \n8 \nRequired. Enter the number of the record as it appears \nwithin the file. The first record in the file will be “1” and \neach record thereafter must be increased by one in \nascending numerical sequence, i.e., 2, 3, 4, etc. For \nexample, the first record in the file would appear as \n“00000001”, followed by “00000002”, “00000003” and so \non until the final record of the file. \nRight justify numbers with leading zeros in the field. \n419-420\nBlank \n2 \nEnter blanks or CR/LF characters. \nCode \nUsage \nF \nThis is the last time the employer will file \nForm 8027 \nN \nThis isn’t the last time the employer will file \nForm 8027 \nCode \nUsage \n1 \nYour establishment accepts credit cards, debit \ncards or other charges \n2 \nYour establishment doesn’t accept credit cards, \ndebit cards or other charges \n", "36 \nForm 8027 – Record Layout \nSec. 3 Record Layout \nForm 8027 — Record Layout \nEstablishment \nType \nEstablishment \nNumbers \nEstablishment \nName \nEstablishment \nStreet Address \nEstablishment \nCity \n1 \n2-6\n7-46\n47-86\n87-111\nEstablishment \nState \nEstablishment \nZIP Code \nEmployer \nIdentification \nNumber \nEmployer Name \nEmployer Street \nAddress \n112-113\n114-122\n123-131\n132-171\n172-211\nEmployer City \nEmployer State \nEmployer ZIP \nCode \nCharged Tips \nCharged \nReceipts \n212-236\n237-238\n239-247\n248-259\n260-271\nService Charges \nLess Than 10 \nPercent \nIndirect Tips \nReported \nDirect Tips \nReported \nTotal Tips \nReported \nGross Receipts \n272-283\n284-295\n296-307\n308-319\n320-331\nTip Percentage \nRate Times \nGross Receipts \nTip Percentage \nRate \nAllocated Tips \nAllocation \nMethod \nNumber of \nDirectly Tipped \nEmployees \n332-343\n344-347\n348-359\n360 \n361-364\nTransmitter \nControl Code \n(TCC) \nCorrected 8027 \nIndicator \nFinal Return \nIndicator \nCharge Card \nIndicator \nBlank \n365-369\n370 \n371 \n372 \n373-374\nTax Year \nPrior Year \nIndicator \nTest File \nIndicator \nReserved \nRecord Sequence \nNumber \n375-378\n379 \n380 \n381-410\n411-418\nBlank or CR/LF \n419-420\n", "37 \nINTENTIONALLY LEFT BLANK \n", "38 \nINTENTIONALLY LEFT BLANK \n", "Part D \nExtension of Time \n", "40 \nINTENTIONALLY LEFT BLANK \n", "41 \nSec. 1 Extension of Time \n.01 Application for Extension of Time to File Information Returns (30-day automatic) \nAn application for extension of time to file information returns covered by Form 8809 must be filed by the due \ndate of the return for which the extension is being requested. A separate extension application is required for \neach issuer/filer. \nForm W-2 and Form 1099-NEC reporting Nonemployee Compensation can only request a non-automatic \nextension of time and must be filed on paper Form 8809. An automatic 30-day extension isn’t available. \nTreasury Decision (TD) 9838. \nThe IRS encourages the issuer/filer community to utilize electronic filing via the FIRE Production System \n(options listed below) in lieu of the paper Form 8809. There are three methods for filing a request for an \nextension of time to file information returns: \nMethod \nHow To \nNotification \nElectronic File \nTransmission \nNote: A TCC is \nrequired. Refer to Part \nB. Sec. 1, Information\nReturns (IR)\nApplication for\nTransmitter Control\nCode (TCC)\nA request for an extension of time to file information \nreturns may be filed electronically by transmitting an \nelectronic extension file. Files must be formatted \nbased on the Extension of Time Record Layout. \nScanned or PDF documents won’t be accepted. \nNote: This option can’t be used to request non- \nautomatic extensions for Form W-2, Form 1099- \nNEC, and additional 30-day extensions. Refer to \nForm 8809 instructions. \nTransmitters requesting \nan extension of time via \nan electronic file will \nreceive the file status \nresults online. \nOnline submission of \nExtension of Time to \nFile Information \nReturns \nFill-in Form 8809 may be completed online via the \nFIRE Production System at https://fire.irs.gov/. \nFrom the Main Menu click “Extension of Time \nRequest” and then click “Fill-in Extension \nForm.” To complete the submission, enter your \nvalid 10-digit PIN. \nForms 8809 completed \nonline receive an instant \nacknowledgement on \nscreen if forms are \ncompleted properly and \ntimely. \nRefer to Part B. Sec. 2 Connecting to FIRE. \nNote: This option can’t be used to request non- \nautomatic extensions for Forms W-2 or Form 1099- \nNEC, and additional 30-day extensions. Refer to \nForm 8809 Instructions. \nPaper submissions of \nForm 8809 will be available on www.irs.gov/forms- \npubs. \n•\nExtension requests submitted on an obsolete\nForm 8809 won’t be accepted.\n•\nMailing address:\nDepartment of the Treasury\nInternal Revenue Service\nOgden, UT 84201-0209\n•\nFaxing is no longer an option.\nApproval letters won’t be \nForm 8809, \nissued for automatic and \nApplication for \nadditional 30-day \nExtension of Time to \nextension requests and \nFile Information \nnon-automatic extension \nReturns \nrequests. Issuer/filer will \nreceive incomplete or \ndenial letters when \napplicable. \n", "42 \nElectronic file processing results will be sent via email if a valid email address was provided on the “Verify \nYour Filing Information” screen. If you’re using email filtering software, configure software to accept email \nfrom [email protected] and [email protected]. Turn off any email auto replies to these email addresses. \nIf the request for extension of time to file an information return is received beyond the due date of the \ninformation return, the request will be denied. For more information on extension requests and requesting an \nadditional extension of time, see Form 8809, Application for Extension of Time to File Information Returns. \nTo create the file used to submit extensions of time via electronic file transmission method, the transmitter \nmust have an active Transmitter Control Code (TCC) and submit files containing only one TCC. \nExtension of Time requests submitted through the FIRE System (Production Test) will require the entry of \nyour FIRE account PIN. \nNote: Don’t electronically transmit tax year 2023 extension requests until the FIRE Production System is available. \nFor dates of availability, refer to the FIRE webpage. \n.02 Extension of Time Record Layout \nThe following Record Layout contains the specifications to create a file to transmit extensions of time \nrequests electronically that include: \n•\nRequired 200-byte format.\n•\nGeneral Field Description with information to assist in completing each field.\nRecord Layout for Extension of Time \nField Position \nField Title \nLength \nGeneral Field Description \n1-5\nTransmitter \nControl Code \n5 \nRequired. Enter the five-character alphanumeric \nTransmitter Control Code (TCC) issued by the IRS. Only \none TCC per file is acceptable. \nNote: Positions 6 through 187 should contain information about the issuer or employer for whom the \nextension of time to file is being requested. Don’t enter transmitter information in these fields. \n6-14\nIssuer TIN \n9 \nRequired. Enter the valid nine-digit EIN or SSN assigned \nto the issuer. Don’t enter blanks, hyphens, or alpha \ncharacters. All zeros, ones, twos, etc., will have the effect \nof an incorrect TIN. For foreign entities that aren’t \nrequired to have a TIN, this field may be blank; however, \nthe Foreign Entity Indicator in position 187 must be set to \n“X”. \n15-54\nIssuer Name \n40 \nRequired. Enter the name of the issuer whose TIN \nappears in positions 6-14. \nLeft justify the information and fill unused \npositions with blanks. \n55-94\nSecond Issuer \nName \n40 \nRequired. If additional space is needed, this field may be \nused to continue name line information. Otherwise, enter \nblanks. Example: c/o First National Bank. Left justify \ninformation and fill unused positions with blanks. \n", "43 \nField Position \nField Title \nLength \nGeneral Field Description \n95-134\nIssuer Address \n40 \nRequired. Enter the issuer’s address. The street address \nshould include the number, street, apartment, suite \nnumber, or P.O. Box if mail isn’t delivered to a street \naddress. Left justify information and fill unused positions \nwith blanks. \n135-174\nIssuer City \n40 \nRequired. Enter the issuer’s city, town, or post office. \nLeft justify information and fill unused positions with \n175-176\nIssuer State \n2 \nRequired. Enter the issuer’s valid U.S. Postal Service \nstate abbreviation. Refer to Part A. Sec. 11, State \nAbbreviations. \n177-185\nIssuer ZIP \nCode \n9 \nRequired. Enter the issuer’s ZIP Code. If using a five- \ndigit ZIP Code, left justify the information and fill unused \npositions with blanks. Numeric characters \n186 \nDocument \nIndicator (See \nNote below) \n1 \nRequired. From the table below, enter the appropriate \ndocument code that indicates the form for which an \nextension of time is being requested. \nNote: Don’t enter any other values in this field. Submit a \nseparate record for each document. For example, when \nrequesting an extension for Form 1099-INT and Form \n5498 for the same issuer, submit one record with “2” \ncoded in this field and another record with “3” coded in \nthis field. When requesting an extension for Form 1099- \nDIV and Form 1099-MISC for the same issuer, submit \none record with “2” coded in this field. \n187 \nForeign Entity \nIndicator \n1 \nEnter “X” if the issuer is a foreign entity. \n188-198\nBlank \n11 \nEnter blanks. \n199-200\nBlank \n2 \nEnter blanks or carriage return/line feed (CR/LF) \ncharacters. \nDocument \nCode \n1097-BTC, 1098, 1098-C, 1098-E, 1098-F, \n2 \n1098-T, 1098-Q, 1099-A, 1099-B, 1099-C, \n1099-CAP, 1099-DIV, 1099-G, 1099-INT, \n1099-K, 1099-LTC, 1099-LS, 1099-MISC, \n1099-OID, 1099-PATR, 1099-Q, 1099-R, \n1099-S, 1099-SA, 1099-SB, 3921, 3922, or \nW-2G\n5498 \n3 \n1042-S \n4 \n8027 \n5 \n5498-SA \n6 \n5498-ESA \n7 \n1095-B \n8 \n1094/1095-C \n9 \n \n", "44 \nExtension of Time Record Layout \nTransmitter \nControl Code \nIssuer TIN \nIssuer Name \nSecond Issuer \nName \nIssuer \nAddress \nIssuer City \n1-5\n6-14\n15-54\n55-94\n95-134\n135-174\nIssuer State \nIssuer ZIP \nCode \nDocument \nIndicator \nForeign Entity \nIndicator \nBlank \nBlank or \nCR/LF \n175-176\n177-185\n186 \n187 \n188-198\n199-200\n", "45 \nINTENTIONALLY LEFT BLANK \n", "46 \nINTENTIONALLY LEFT BLANK \n", "Part E \nExhibits \n", "48 \nINTENTIONALLY LEFT BLANK \n", "49 \n \n \n \n \nExhibit 1 Publication 1239 Tax Year 2023 Revision Updates \n \n \n \nDate \nLocations \nUpdates \n04/05/2024 \nPage 20 \nPart B. Data Communication - Sec. 4 \nElectronic Submissions - .01 Electronic \nSubmissions - Added “Standard ASCII code \nis required for all files.” \n \n \n \n \n \n \n \n \n \n", "50 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nINTENTIONALLY LEFT BLANK \n" ]
p5817dsp.pdf	0424 Publ 5817-D (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5817dsp.pdf	[ " \n \n \n \n \n \nOrganizaciones \nExentas de Impuestos \n¿Qué es pago electivo? \nEl pago electivo permite que las entidades aplicables, incluidas \nlas entidades gubernamentales y exentas de impuestos que \nde otro modo no podrían reclamar ciertos créditos porque no \nadeudan impuestos federales sobre el ingreso, se beneficien \nde algunos créditos tributarios de energía limpia. Al elegir \nesta opción, la cantidad del crédito se trata como un pago de \nimpuestos y cualquier pago en exceso resultará en un reembolso. \nPor ejemplo, debido a la Ley de Reducción de la Inflación, un \ngobierno local que invierte en energía limpia que califica para el \ncrédito tributario por inversión puede presentar una declaración \nde impuestos anual ante el IRS para reclamar el pago electivo \npor el valor total del crédito tributario por inversión, siempre \nque cumpla con todos los requisitos, incluido un requisito de \ninscripción previa a la presentación. Como el gobierno local no \nadeudaría otro impuesto federal, el IRS luego haría un pago de \nreembolso por el monto del crédito al gobierno local. \n¿Son elegibles las organizaciones \nexentas de impuestos? \nLas organizaciones que están exentas de impuestos por § \n501(a) son elegibles para el pago electivo. Esto incluiría todas \nlas organizaciones descritas en § 501(c), como organizaciones \nbenéficas públicas, fundaciones privadas, organizaciones de \nbienestar social, organizaciones laborales, ligas comerciales y \notras. También incluye organizaciones religiosas o apostólicas \nbajo § 501(d). \n¿Cómo selecciono el pago electivo? \nLas entidades elegibles reclamarían y recibirían un pago electivo \nal seleccionar el pago electivo en su declaración de impuestos \nanual junto con cualquier formulario requerido para reclamar el \ncrédito tributario correspondiente. \nSin embargo, hay pasos que conducen a esto, como un proceso \nrequerido de inscripción previa a la presentación. Se requiere un \nEIN o TIN para completar el proceso de inscripción previa a la \npresentación. \n¿Qué debo hacer para recibir un pago? \n1. Identifique y prosiga con el proyecto o actividad elegible: \nnecesitará saber qué crédito aplicable intenta obtener para usar \npago electivo. \n2. Determine su año tributario, si aún no lo sabe: su año tributario \ndeterminará la fecha límite para su declaración de impuestos. \n3. Puesto en servicio: La propiedad del crédito aplicable debe \nponerse en servicios ANTES de que se emita un número de \ninscripción. \n4. Complete la inscripción antes de presentar con el IRS: \nesto incluirá proporcionar información acerca de usted, cuáles \ncréditos aplicables intenta obtener y cada proyecto/propiedad \nelegible que contribuirá al crédito aplicable y otra información \nrequerida. Al completar este proceso, el IRS le proporcionará \nun número de inscripción para cada propiedad de crédito \naplicable. Deberá proporcionar ese número en su declaración \nde impuestos como parte de la elección del pago electivo. \n• Complete la inscripción antes de presentar con tiempo \nsuficiente para tener un número de inscripción válido al \nmomento de presentar su declaración. \n5. Cumpla con todos los requisitos de elegibilidad para el \ncrédito tributario y los créditos de bonificación aplicables, \nsi corresponde, para un año tributario determinado: \n• Necesitará la documentación necesaria para corroborar \ncorrectamente cualquier crédito tributario subyacente, incluso \nsi los montos de las bonificaciones aumentaron el crédito. \n6. Presente el Formulario 990-T antes de la fecha de \nvencimiento (o fecha de vencimiento extendida) y realice \nuna elección válida de pago electivo. \n¿Para cuáles créditos tributarios se \npuede usar el pago electivo? \nVea la Publicación 5817g (sp) para una lista de los créditos \ntributarios que pueden usarse para el pago electivo. \nRecursos (en inglés)\nSe requiere la presentación electrónica de \ndeclaraciones. \n❯ Pago Electivo y Transferencia \n❯ irs.gov/cleanenergy \n❯ Publicación 5884, Guía de usuario de herramienta de \ninscripción previo a la presentación de IRA y CHIPS \n❯ Publicación 5902, Guía de usuario de manejo de \nautorización de permiso de energía limpia \nPublication 5817-D (sp) (Rev. 4-2024) Catalog Number 94170D Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817asp.pdf	0424 Publ 5817-A (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5817asp.pdf	[ " \n \nCooperativas \nEléctricas Rurales \n¿Qué es el pago electivo? \nEl pago electivo permite que las entidades aplicables, incluidas las \nentidades gubernamentales y exentas de impuestos que de otro \nmodo no podrían reclamar ciertos créditos porque no adeudan \nimpuestos federales sobre el ingreso, se beneficien de algunos \ncréditos tributarios de energía limpia. Al elegir esta opción, la cantidad \ndel crédito se trata como un pago de impuestos y cualquier pago en \nexceso resultará en un reembolso. \nPor ejemplo, debido a la Ley de Reducción de la Inflación, un \ngobierno local que invierte en energía limpia que califica para el \ncrédito tributario por inversión puede presentar una declaración de \nimpuestos anual ante el IRS para reclamar el pago electivo por el \nvalor total del crédito tributario por inversión, siempre que cumpla \ncon todos los requisitos, incluido un requisito de inscripción previa a \nla presentación. Como el gobierno local no adeudaría otro impuesto \nfederal, el IRS luego haría un pago de reembolso por el monto del \ncrédito al gobierno local. \n¿Son elegibles las cooperativas \neléctricas rurales? \nSí. Cualquier corporación que opere en régimen de cooperativa y que \nse dedique al suministro de energía eléctrica a personas en zonas \nrurales es elegible. El uso de la retribución optativa por parte de una \ncooperativa eléctrica rural no afecta a la prueba de ingresos del 85% \nde una cooperativa eléctrica exenta de impuestos. \nLas cooperativas eléctricas rurales exentas de impuestos pueden \nusar el pago electivo para los 12 créditos enumerados en el siguiente \nenlace. Las que no están exentas de impuestos pueden usar el pago \nelectivo para cada uno de los créditos enumerados excepto para el \ncrédito de Vehículos Comerciales Limpios (45W). \n¿Como selecciono el pago electivo? \nLas entidades elegibles reclamarían y recibirían un pago electivo al \nseleccionar el pago electivo en su declaración de impuestos anual \njunto con cualquier formulario requerido para reclamar el crédito \ntributario correspondiente. \n¿Qué tengo que hacer para recibir un pago? \n1. Identifique y prosiga con el proyecto o actividad elegible: \nnecesitará saber qué crédito aplicable intenta obtener para usar \npago electivo. \n2. Determine su año tributario, si aún no lo sabe: su año tributario \ndeterminará la fecha límite para su declaración de impuestos. \n3. Puesto en servicio: La propiedad del crédito aplicable debe ponerse \nen servicios ANTES de que se emita un número de inscripción. \n4. Complete la inscripción antes de presentar con el IRS: esto \nincluirá proporcionar información acerca de usted, cuáles créditos \naplicables intenta obtener y cada proyecto/propiedad elegible \nque contribuirá al crédito aplicable y otra información requerida. \nAl completar este proceso, el IRS le proporcionará un número \nde inscripción para cada propiedad de crédito aplicable. Deberá \nproporcionar ese número en su declaración de impuestos como \nparte de la elección del pago electivo. \n• Complete la inscripción antes de presentar con tiempo suficiente \npara tener un número de inscripción válido al momento de \npresentar su declaración. \n5. Cumpla con todos los requisitos de elegibilidad para el \ncrédito tributario y los créditos de bonificación aplicables, si \ncorresponde, para un año tributario determinado: \n• Necesitará la documentación necesaria para corroborar \ncorrectamente cualquier crédito tributario subyacente, incluso si \nlos montos de las bonificaciones aumentaron el crédito. \n6. Presente la declaración de impuestos anual requerida antes de \nla fecha de vencimiento (o fecha de vencimiento extendida) y \nelija correctamente el pago electivo. \n¿Para cuáles créditos tributarios se puede \nusar el pago electivo? \nVea la Publicación 5817g (sp) para una lista de los créditos \ntributarios que pueden usarse para el pago electivo. \nRecursos (en inglés)\nSin embargo, hay pasos que conducen a esto, como un \n \nproceso requerido de inscripción previa a la presentación. \n \nSe requiere un EIN o TIN para completar el proceso de \ninscripción previa a la presentación. \n❯ Pago Electivo y Transferencia \n❯ irs.gov/cleanenergy \n❯ Publicación 5884, Guía de usuario de herramienta de \ninscripción previo a la presentación de IRA y CHIPS \nSe recomienda la presentación electrónica de \ndeclaraciones. \n❯ Publicación 5902, Guía de usuario de manejo de \nautorización de permiso de energía limpia \nPublication 5817-A (sp) (Rev. 4-2024) Catalog Number 94167G Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817b.pdf	0424 Publ 5817-B (PDF)	https://www.irs.gov/pub/irs-pdf/p5817b.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \nU.S. Territorial \nGovernments \nWhat is elective pay? \nElective pay allows applicable entities, including tax-exempt and \ngovernmental entities that would otherwise be unable to claim \ncertain credits because they do not owe federal income tax, to \nbenefit from some clean energy tax credits. By choosing this \nelection, the amount of the credit is treated as a payment of tax \nand any overpayment will result in a refund. \nFor example, because of the Inflation Reduction Act, a local \ngovernment that makes a clean energy investment that qualifies \nfor the investment tax credit can file an annual tax return with \nthe IRS to claim elective pay for the full value of the investment \ntax credit, if it meets all of the requirements including a pre-filing \nregistration requirement. As the local government would not \nowe other federal income tax, the IRS would then make a refund \npayment in the amount of the credit to the local government. \nAre territories eligible? \nYes. U.S. territory governments, their political subdivisions, and their \nagencies and instrumentalities are eligible for elective payment. \nThere are tax rules relating to the investment-related tax credits \n(that is, section 30C, 45W, 48, 48C, and 48E credits) that \ngenerally provide that credit-eligible property cannot be used \npredominantly outside the United States (the fifty states and \nthe District of Columbia) unless the property is owned by a US \ncorporation or US citizen (other than a citizen entitled to the \nbenefits of section 931 (Guam, American Samoa, or the Northern \nMariana Islands) or section 933 (Puerto Rico)). Therefore, property \nused in the territories and owned by a territory government, or an \nentity created in or organized under the laws of a U.S. territory, \ngenerally would not qualify for sections 30C, 45W, 48, 48C and \n48E. However, these restrictions do not apply to the production \ncredits eligible for elective pay (sections 45, 45Q, 45U, 45V, 45X, \n45Y and 45Z). \nHow do I make the elective \npayment election? \nEligible U.S. territory governments, their political \nsubdivisions, and their agencies and instrumen\ntalities should file Form 990-T, along with any form \nrequired to claim the relevant tax credit. \nHowever, there are steps leading up to this, such \nas a required pre-filing registration process. An \nEIN or TIN is required to complete the pre-filing \nregistration process. \nElectronic return filing is strongly encouraged. \nWhat will I need to do to receive \na payment? \n1. Identify and pursue the qualifying project or activity: You will \nneed to know what applicable credit you intend to earn and use \nelective pay for. \n2. Determine your tax year, if not already known: Your tax year \nwill determine the due date for your tax return. \n3. Placed in service: The applicable credit property must be \nplaced in service BEFORE a registration number will be issued. \n4. Complete pre-filing registration with the IRS: \nThis will \ninclude providing information about yourself, which applicable \ncredits you intend to earn, and each eligible project/property \nthat will contribute to the applicable credit and other information \nrequired. Upon completing this process, the IRS will provide you \nwith a registration number for each applicable credit property. \nYou will need to provide that registration number on your tax \nreturn as part of making the elective pay election. \n• Complete pre-filing registration in sufficient time to have a \nvalid registration number at the time you file your tax return. \n5. Satisfy all eligibility requirements for the tax credit and any \napplicable bonus credits, if applicable, for a given tax year: \n• You will need the documentation necessary to properly \nsubstantiate any underlying tax credit, including if bonus \namounts increased the credit. \n6. File the required annual tax return by the due date \n(or extended due date) and make a valid elective \npayment election. \nWhat tax credits can elective pay \nbe used for? \nSee Publication 5817g for a list of tax credits that can \nbe used for elective pay. \nResources \n❯ Elective Pay and Transferability \n❯ irs.gov/cleanenergy \n❯ Publication 5884, IRA and CHIPS Pre-Filing \nRegistration Tool User Guide \n❯ Publication 5902, Clean Energy Authorization \nPermission Management User Guide \nPublication 5817-B (Rev. 4-2024) Catalog Number 94130T \nDepartment of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5349ht.pdf	1123 Publ 5349 (ht) (PDF)	https://www.irs.gov/pub/irs-pdf/p5349ht.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPLANIFYE ENPO \nPANDAN ANE A SE \nAFÈ TOUT MOUN \nLefètke w fin depoze deklarasyon enpo w la sa \npa vle di ou pa bezwen panse ak enpo pou rès \nane a. Sa ou fè pandan ane a ka afekte enpo \nou ka dwe oswa ranbousman ou ka espere \nresevwa lòt ane. \nTcheke prelèvman enpo ou pandan tout \nane a \nPiske enpo federal yo fonksyone sou yon baz repatisyon, \nou bezwen peye pifò nan enpo ou pandan ane a \nanmenmtan w ap touche revni an. Si ou pa peye enpo \nou atravè prelèvman, oswa ou pa peye ase enpo konsa, \nou dwe peye enpo estime. Se yon bon lide pou asire w \nou pa gen twò piti prelèvman enpo, sa ta ka lakòz yon \nranbousman ki pi piti pase sa w espère a, oswa menm \nyon bòdwo enpo. Oubyen, ou ka vle tcheke ou pa gen \ntwòp prelèvman enpo, si resevwa lajan anplis nan chak \nchèk salè pi itil pase jwenn yon ranbousman ki pi gwo \nlè w fè depo. Itilize Estimatè Prelèvman Enpo IRS la \npou w tcheke prelèvman lè gen chanjman pèsonèl oswa \nekonomik nan lavi w, tankou maryaj oswa divòs, timoun \noswa ogmantasyon salè travay ou. W ap bezwen bay \nanplwayè w la yon Fòm W-4 ki ajou pou chanje kantite \nenpo yo prelve sou chèk w ap touche. \nGen kontribyab ki resevwa revni ki egzan de prelèvman. \nNèt ti biznis yo ak antrepriz endividyèl yo—sa gen ladan \nl travayè ekonomi ti djòb yo— ka bezwen peye enpo \ntrimestriyèl estime. \nÒganize dosye fiskal ou yo \nDevlope yon sistèm pou kenbe dosye—elektwonik oswa \npapye—ki kenbe enfòmasyon enpòtan w yo ansanm. \nAjoute dosye enpo yo nan dosye yo lè w resevwa yo. Sa \ngen ladann Fòm W-2 pou fen ane a anplwayè yo bay, \nFòm 1099 ki soti nan bank ak lòt moun ki te peye w, lòt \ndokiman revni ak dosye tranzaksyon lajan vityèl. Lè dosye \nyo òganize sa fè preparasyon yon deklarasyon enpo pi \nfasil. Li ka ede w dekouvri tou dediksyon oswa kredi ki \nte kapab neglije. Fè IRS konnen (an anglè) si w chanje \nadrès epi fè Administrasyon Sekirite Sosyal la (an \nanglè) konnen si w chanje non legal ou, pou w evite reta \nnan tretman deklarasyon w lan. \nGade enfòmasyon ki nan kont ou an anliy \nKonekte nan kont fiskal endividyèl ou an sekirite sou \nentènèt nan IRS.gov/account (an anglè) pou w gade \nmontan w, fè peman, wè detay sou plan peman ak lòt \nenfòmasyon ankò. \nResous IRS disponib an Espayòl, Chinwa, \nKoreyen, Ris, Vyetnamyen ak Kreyòl \nAyisyen \nNou konnen enfòmasyon fiskal ka difisil pou konprann \nnan nenpòt lang. Li ka menm pi difisil si enfòmasyon \nsa yo pa disponib nan lang ou konnen pi byen an. N ap \ntradui resous fiskal nou yo nan plis lang. Paj Kite Nou \nEde w la mete aksan sou resous IRS pou kontribyab yo \nnan sèt lang. Ajans la ap mete tou enfòmasyon sou sèvis \ntradiksyon ak lòt opsyon nan plizyè lang nan avi ki pi itilize \nyo voye bay kontribyab yo. Pou plis enfòmasyon, gade paj \nNou Pale lang Ou a (an anglè) sou IRS.gov. \nEvènman nan lavi a ka afekte enpo ou \nEvènman lavi, tankou achte yon kay, ale nan kolèj oswa \npèdi yon travay, ka fè ou kalifye pou sèten avantaj fiskal. \nLòt sikonstans, tankou marye oswa divòse, yon timoun \nanplis oswa sibi lanmò yon konjwen oswa yon depandan \nw reklame, ka afekte ki benefis fiskal ou kalifye ak estati \ndepo w. Pou aprann plis sou jan pou w jere enpo apre yon \nevènman lavi, vizite IRS.gov/evènmanlavi (an anglè). \nChèche konnen ki fason Revni Brit Ajiste \nou (AGI) afekte enpo w yo \nAGI ou ak to fiskal ou se faktè enpòtan nan kalkile enpo \nw. AGI se revni ou soti nan tout sous mwens nenpòt\najisteman oswa dediksyon nan revni w. Anjeneral, pi \nwo AGI la, se pi gwo to fiskal la, ak plis enpo ou peye. \nPlanifikasyon fiskal ka gen ladan l fè chanjman pandan \nane a ki ka diminye AGI ou. Gen plizyè fason pou diminye \nAGI ou, ki gen ladan kontribye nan yon kont pou retrèt \n(an anglè), oswa Kont Epay Medikal (an anglè) reklame \ndepans edikatè (an anglè) si w se edikatè ki kalifye, epi \npeye enterè sou prè etidyan (an anglè). \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n-\nPrepare w pou reklame kredi ak \ndediksyon fiskal yo \nRevni enpozab se sa ki rete apre ou retire nenpòt \ndediksyon (an anglè), ou kalifye pou yo tankou \ndediksyon estanda a (an anglè), nan AGI ou a. Pifò \nmoun pran dediksyon estanda a, men kèk ka chwazi \ndetaye dediksyon yo paske li ka diminye revni enpozab \nyo plis toujou. Kòm règ jeneral, si dediksyon detaye yo \nplis pase dediksyon estanda a, ou ta dwe detaye. Itilize \nAsistan Entèaktif Fiskal (an anglè) la pou w konnen si \ndetaye dediksyon yo nan avantaj ou. \nOu ka kalifye pou kredi fiskal, tankou Kredi Enpo sou \n \nRevni ou Antre, Kredi pou Swen Timoun ak Depandan \n \n(an anglè), Kredi Enpo pou Timoun ak Kredi pou Lòt \n \nDepandan (an anglè). Fanmi ki gen elèv yo ka kalifye pou \nkredi edikasyon (an anglè). Byen reklame kredi fiskal \nyo ka diminye enpo ou dwe epi ogmante ranbousman, \nkidonk ou ta dwe wè si w kalifye. Kenbe dosye ki montre \nou kalifye pou kredi ou reklame yo. Sa gen ladan l lèt \najans yo pou kredi ou resevwa davans. \nPa rate ranbousman w lè pa fè depo \nAnpil moun ka pèdi ranbousman fiskal yo lè yo pa deklare \nenpo sou revni federal yo. Dapre lalwa, yo sèlman gen yon \nfennèt twazan apati dat limit orijinal la, dat limit avril la, \npou reklame ranbousman yo. Gen kèk moun ki ka chwazi \npa ranpli yon deklarasyon enpo paske yo pa t touche ase \nlajan pou yo ta oblije depoze (an anglè). Anjeneral, yo pa \npral resevwa yon penalite si yo dwe yo yon ranbousman. \nMen, yo ka pèdi yon ranbousman si yo pa depoze yon \ndeklarasyon enpo. \nChèche èd pou w declare enpo w \nGen anpil kalite preparatè, tankou kontab piblik sètifye, \najan ki enskri, avoka ak anpil lòt moun ki san kalifikasyon \npwofesyonèl. Pifò preparatè enpo bay bonjan sèvis fiskal \npwofesyonèl. Men, chak ane, gen kontribyab ki fè pèt lè \nyo chwazi preparatè enpo ki ba bon. Asire w ou tcheke \nkonsèy nou yo pou w chwazi yon moun k ap prepare \nenpo ak fason pou w evite preparatè “fantom” ki pa \ngen etik. \nMoun ki kalifye yo ka jwenn èd fiskal gratis volontè sètifye \nIRS yo bay nan pwogram Asistans Volontè Enpo sou \nRevni (VITA) oswa Konsèy Fiskal pou Moun Aje (TCE). \nSèvis VITA/TCE yo pa sèlman gratis, yo serye e ou ka fè \nyo konfyans pou prepare deklarsyon enpo w yo. \nRete konekte avèk IRS \nSit entènèt ofisyèl IRS la se IRS.gov. Suiv IRS (an anglè) \nsou Twitter, Facebook, LinkedIn ak Instagram pou \ndènye enfòmasyon sou chanjman fiskal, alèt twonpri yo, \ninisyativ yo, pwodui ak sèvis yo. Gade videyo YouTube \nIRS yo epi abòne a Bilten elektwonik IRS yo (an anglè). \nTelechaje aplikasyon mobil IRS2Go (an anglè) a pou \nw tcheke sitiyasyon ranbousman w lan byen vit, fè yon \npeman, epi jwenn konsèy fiskal yo. \nLis kontwòl pou preparasyon enpo \nRasanble atik sa yo anvan w ranpli deklarasyon w lan \n Nimewo Sekirite Sosyal po ou, pou konjwen w ak \ndepandan yo oswa Nimewo Idantifikasyon Kontribyab \nEndividyèl si oumenm, konjwen w oswa depandan w yo \npa gen nimewo Sekirite Sosyal\n Dat nesans ou, konjwen w ak pa depandan ki sou \ndeklarasyon enpo a\n Deklarasyon salè ak revni yo (Fòm W-2, W-2G, \n1099-R,1099-Misc) ki soti nan tout anplwayè yo, \najans oswa antite ki te peye yo, sa gen ladan l Fòm \n1099-G, Sèten Peman Gouvènman an, pou nenpòt \nkonpansasyon chomaj enpozab\n Fòm 1099 yo pou deklarasyon enterè ak dividann nan \nmen bank yo ak lòt moun / konpayi ki peye yo\n Yon kopi deklarasyon federal ak eta ane pase a\n Routaj kont labank ak nimewo kont an bank yo pou \ndepo dirèk\n Total ki te peye pou gadri oswa depans pou swen \ndepandan yo ak nimewo fiskal founisè a, tankou \nnimewo Sekirite Sosyal yo oswa Nimewo Idantifikasyon \nAnplwayè biznis\n Fòm 1095-A, Deklarasyon Mache Asirans Sante\n Korespondans IRS ki gen ladan l avi, lèt ak fòm ki gen \nrapò ak ajisteman, peman ak IP PIN aktyèl la\nChèche gen yon kont an bank si w pa \ngenyen, pou akselere ranbousman yo avèk \ndepo dirèk \nDepo dirèk (an anglè) ba ou aksè a ranbousman w pi \nvit pase chèk sou papye. Èske w pa gen yon kont an \nbank? Aprann fason pou w ouvri yon kont anliy nan yon \nBank FDIC-Asire (an anglè) oswa pa mwayen Zouti pou \nLokalize Sendika Kredi Nasyonal (an anglè). \nSi w se yon veteran, gade Pwogram Bankè Avantaj Pou \nVeteran yo (VBBP) pou aksè sèvis finansye nan bank k ap \npatisipe yo. \nPreparasyon pou katastwòf \nKontribyab yo ta dwe mete dokiman orijinal yo tankou \ndeklarasyon enpo, batistè, papye kay, tit ak kontra asirans \nandedan resipyan ki enpèmeyab nan yon espas an sekirite. \nYo ta dwe bay yon moun yo fè konfyans kenbe kopi \ndokiman sa yo a andeyò zòn kontribyab la. Yon lòt opsyon \nki bay sekirite e ki pòtab se skane yo pou storaj backup \nelektwonik. Foto aktyèl oswa videyo sou sa ki nan yon \nkay ka ede sipòte reklamasyon pou asirans oswa benefis \nfiskal apre yon dezas. Kaye IRS pou pèt dezas ki nan \nPiblikasyon 584 (an anglè) la ka ede prepare lis sa yo. \nPublication 5349 ht (Rev. 11 2023) Catalog Number 94703S Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817d.pdf	0424 Publ 5817-D (PDF)	https://www.irs.gov/pub/irs-pdf/p5817d.pdf	[ " \n \n \nTax-Exempt\nOrganizations \nWhat is elective pay? \nElective pay allows applicable entities, including tax-exempt and \ngovernmental entities that would otherwise be unable to claim \ncertain credits because they do not owe federal income tax, to \nbenefit from some clean energy tax credits. By choosing this \nelection, the amount of the credit is treated as a payment of tax \nand any overpayment will result in a refund. \nFor example, because of the Inflation Reduction Act, a local \ngovernment that makes a clean energy investment that qualifies \nfor the investment tax credit can file an annual tax return with \nthe IRS to claim elective pay for the full value of the investment \ntax credit, if it meets all of the requirements including a pre-filing \nregistration requirement. As the local government would not \nowe other federal income tax, the IRS would then make a refund \npayment in the amount of the credit to the local government. \nAre tax-exempt organizations eligible? \nAny organization described in sections 501 through 530 of \nthe Code that meets the requirements to be recognized as \nexempt from tax under those sections is an applicable entity \neligible to make an elective payment election. This would \ninclude all organizations described in § 501(c), such as public \ncharities, private foundations, social welfare organizations, labor \norganizations, business leagues and others. It also includes \nhomeowners organizations under § 528. \nHow do I make the elective payment election? \nEligible entities would claim and receive an elective payment by \nmaking an elective payment election on Form 990-T along with \nany form required to claim the relevant tax credit. \nHowever, there are steps leading up to this, such as a required \npre-filing registration process. An EIN or TIN is required to \ncomplete the pre-filing registration process. \nElectronic return filing is required. \nWhat will I need to do to receive \na payment? \n1. Identify and pursue the qualifying project or activity: You will\nneed to know what applicable credit you intend to earn and use\nelective pay for.\n2. Determine your tax year, if not already known: Your tax year\nwill determine the due date for your tax return.\n3. Placed in service: The applicable credit property must be\nplaced in service BEFORE a registration number will be issued.\n4. \n Complete pre-filing registration with the IRS: This will include\nproviding information about yourself, which applicable credits\nyou intend to earn, and each eligible project/property that will\ncontribute to the applicable credit and other information required.\nUpon completing this process, the IRS will provide you with a\nregistration number for each applicable credit property. You will\nneed to provide that registration number on your tax return as\npart of making the elective pay election.\n• Complete pre-filing registration in sufficient time to have a\nvalid registration number at the time you file your tax return.\n5. Satisfy all eligibility requirements for the tax credit and any\napplicable bonus credits, if applicable, for a given tax year:\n• You will need the documentation necessary to properly\nsubstantiate any underlying tax credit, including if bonus\namounts increased the credit.\n6. \n File Form 990-T by the due date (or extended due date) and\nmake a valid elective payment election.\nWhat tax credits can elective pay \nbe used for? \nSee Publication 5817g for a list of tax credits that can be used \nfor elective pay. \nResources \n❯Elective Pay and Transferability\n❯irs.gov/cleanenergy\n❯Publication 5884, IRA and CHIPS Pre-Filing Registration Tool\nUser Guide\n❯Publication 5902, Clean Energy Authorization Permission\nManagement User Guide\nPublication 5817-D (Rev. 4-2024) Catalog Number 94132P Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817c.pdf	0424 Publ 5817-C (PDF)	https://www.irs.gov/pub/irs-pdf/p5817c.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nAlaska \nNative Corporations \nWhat is elective pay? \nElective pay allows applicable entities, including tax-exempt and \ngovernmental entities that would otherwise be unable to claim \ncertain credits because they do not owe federal income tax, to \nbenefit from some clean energy tax credits. By choosing this \nelection, the amount of the credit is treated as a payment of tax \nand any overpayment will result in a refund. \nFor example, because of the Inflation Reduction Act, a local \ngovernment that makes a clean energy investment that qualifies for \nthe investment tax credit can file an annual tax return with the IRS \nto claim elective pay for the full value of the investment tax credit, \nif it meets all of the requirements including a pre-filing registration \nrequirement. As the local government would not owe other federal \nincome tax, the IRS would then make a refund payment in the \namount of the credit to the local government. \nAre Alaska native corporations eligible? \nYes. Any Alaska Native Corporation (as defined in section 3 of the \nAlaska Native Claims Settlement Act (43 U.S.C. 1602(m)) is eligible, \nmeaning any Regional Corporation, any Village Corporation, any \nUrban Corporation and any Group Corporation, which is organized \nunder the laws of the State of Alaska. \nSettlement Trusts are not eligible based on affiliation with an Alaska \nNative corporation, but do qualify if the Settlement Trust qualified \nfor exempt status under section 501(a) and applied for and \nreceived a determination letter from the IRS recognizing any such \ntax-exempt status. \nHow do I make the elective \npayment election? \nEligible entities would claim and receive an elective payment by \nmaking an elective payment election on their \nannual tax return along with any form required to \nclaim the relevant tax credit. \nHowever, there are steps leading up to this, such \nas a required pre-filing registration process. An \nEIN or TIN is required to complete the pre-filing \nregistration process. \nElectronic return filing is strongly encouraged. \nWhat will I need to do to receive \na payment? \n1. Identify and pursue the qualifying project or activity: You will \nneed to know what applicable credit you intend to earn and use \nelective pay for. \n2. Determine your tax year, if not already known: Your tax year will \ndetermine the due date for your tax return. \n3. Placed in service: The applicable credit property must be \nplaced in service BEFORE a registration number will be issued. \n4. Complete pre-filing registration with the IRS: This will include \nproviding information about yourself, which applicable credits \nyou intend to earn, and each eligible project/property that will \ncontribute to the applicable credit and other information required. \nUpon completing this process, the IRS will provide you with a \nregistration number for each applicable credit property. You will \nneed to provide that registration number on your tax return as part \nof making the elective pay election. \n• Complete pre-filing registration in sufficient time to have a valid \nregistration number at the time you file your tax return. \n5. Satisfy all eligibility requirements for the tax credit and any \napplicable bonus credits, if applicable, for a given tax year: \n• You will need the documentation necessary to properly \nsubstantiate any underlying tax credit, including if bonus \namounts increased the credit. \n6. File the required annual tax return by the due date \n(or extended due date) and make a valid elective \npayment election. \nWhat tax credits can elective pay \nbe used for? \nSee Publication 5817-G for a list of tax credits that \ncan be used for elective pay. \nResources \n❯ Elective Pay and Transferability \n❯ irs.gov/cleanenergy \n❯ Publication 5884, IRA and CHIPS Pre-Filing \nRegistration Tool User Guide \n❯ Publication 5902, Clean Energy Authorization \nPermission Management User Guide \nPublication 5817-C (Rev. 4-2024) Catalog Number 94131E Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817fsp.pdf	0324 Publ 5817-F (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5817fsp.pdf	[ "Gobiernos \nTribales \nIndígenas\n¿Qué es el pago electivo?\nEl pago electivo permite que las entidades aplicables, incluidas las \nentidades gubernamentales y exentas de impuestos que de otro modo \nno podrían reclamar ciertos créditos porque no adeudan impuestos \nfederales sobre el ingreso, se beneficien de algunos créditos tributarios \nde energía limpia. Al elegir esta opción, la cantidad del crédito se trata \ncomo un pago de impuestos y cualquier pago en exceso resultará en \nun reembolso.\nPor ejemplo, debido a la Ley de Reducción de la Inflación, un gobierno \nlocal que invierte en energía limpia que califica para el crédito tributario \npor inversión puede presentar una declaración de impuestos anual \nante el IRS para reclamar el pago electivo por el valor total del crédito \ntributario por inversión, siempre que cumpla con todos los requisitos, \nincluido un requisito de inscripción previa a la presentación. Como el \ngobierno local no adeudaría otro impuesto federal, el IRS luego haría un \npago de reembolso por el monto del crédito al gobierno local. \n¿Son elegibles los gobiernos \ntribales indígenas?\nSí. Un gobierno tribal indígena, o subdivisión del mismo, o cualquier \nagencia o instrumento de un gobierno tribal indígena o subdivisión es \nelegible para el pago electivo. Para este propósito, el término “gobierno \ntribal indígena” significa el organismo de gobierno reconocido de \ncualquier tribu, banda, nación, pueblo, aldea, comunidad, banda \ncomponente o reservación componente indígena de EE. UU. o nativa \nde Alaska, identificados individualmente (incluso entre paréntesis) \nen la lista más reciente publicada por el Departamento del Interior \nen el Registro Federal bajo la Ley de la Lista de Tribus Indígenas \nReconocidas Federalmente de 1994.\n¿Cómo selecciono el pago electivo?\nLos gobiernos tribales indígenas elegibles y sus subdivisiones deben \npresentar el Formulario 990-T, junto con cualquier formulario requerido \npara reclamar el crédito tributario correspondiente.\nSin embargo, hay pasos que conducen a esto, como un proceso \nrequerido de inscripción previa a la presentación. Se \nrequiere un EIN o TIN para completar el proceso de \ninscripción previa a la presentación.\nSe recomienda la presentación electrónica de \ndeclaraciones.\n¿Qué tengo que hacer para recibir \nun pago?\n1. Identifique y prosiga con el proyecto o actividad elegible:\nNecesitará saber qué crédito aplicable intenta obtener para usar\npago electivo.\n2. Determine su año tributario, si aún no lo sabe: Su año tributario\ndeterminará la fecha límite para su declaración de impuestos.\n3. Puesto en servicio: La propiedad del crédito aplicable debe ponerse\nen servicios ANTES de que se emita un número de inscripción.\n4. Complete la inscripción antes de presentar con el IRS: Esto incluirá\nproporcionar información acerca de usted, cuáles créditos aplicables\nintenta obtener y cada proyecto/propiedad elegible que contribuirá\nal crédito aplicable y otra información requerida. Al completar este\nproceso, el IRS le proporcionará un número de inscripción para cada\npropiedad de crédito aplicable. Deberá proporcionar ese número en su\ndeclaración de impuestos como parte de la elección del pago electivo.\n• Complete la inscripción antes de presentar con tiempo suficiente\npara tener un número de inscripción válido al momento de\npresentar su declaración.\n5. Cumpla con todos los requisitos de elegibilidad para el\ncrédito tributario y los créditos de bonificación aplicables, si\ncorresponde, para un año tributario determinado:\n• Necesitará la documentación necesaria para corroborar\ncorrectamente cualquier crédito tributario subyacente, incluso si\nlos montos de las bonificaciones aumentaron el crédito.\n6. Presente el Formulario 990-T antes de la fecha de vencimiento\n(o fecha de vencimiento extendida) y elija correctamente el pago\nelectivo.\n¿Para cuáles créditos tributarios se \npuede usar el pago electivo?\nVea la Publicación 5817g (sp) para una lista de los créditos tributarios \nque pueden usarse para el pago electivo.\nRecursos (en inglés)\n❯Pago electivo y transferibilidad\n❯irs.gov/cleanenergy\n❯Publicación 5884, Guía de usuario de herramienta de\ninscripción previo a la presentación de IRA y CHIPS\n❯Publicación 5902, Guía de usuario de manejo de\nautorización de permiso de energía limpia\nPublication 5817-F (sp) (Rev. 4-2024) Catalog Number 94172Z Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5349vie.pdf	1123 Publ 5349 (vie) (PDF)	https://www.irs.gov/pub/irs-pdf/p5349vie.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nLÊN KẾ HOẠCH THUẾ \nQUANH NĂM LÀ VIỆC \nAI CŨNG CÓ THỂ LÀM \nChỉ vì bạn đã nộp tờ khai thuế, điều đó không\ncó nghĩa là bạn không cần phải suy nghĩ về\nthuế trong thời gian còn lại của năm. Những\ngì bạn làm trong năm có thể ảnh hưởng đến\nbất kỳ khoản thuế nào bạn có thể nợ hoặc \nđược hoàn lại vào năm tới. \nKiểm tra khấu lưu thuế của bạn trong suốt \ncả năm \nVì thuế liên bang hoạt động trên phương pháp trả ngay, bạn \ncần phải trả hầu hết thuế trong năm khi bạn kiếm được thu \nnhập. Nếu bạn không trả thuế thông qua khấu lưu hoặc không \ntrả đủ thuế theo cách đó thì bạn có thể phải trả thuế ước tính. \nBạn nên đảm bảo rằng mình không khấu lưu quá ít tiền thuế, \nđiều này có thể dẫn đến số tiền hoàn thuế ít hơn dự kiến \nhoặc thậm chí là một hóa đơn thuế. Hoặc, bạn có thể kiểm \ntra để biết rằng mình không khấu lưu quá nhiều thuế, nếu có \nthêm số tiền đó trong mỗi phiếu lương sẽ hữu ích hơn việc \nnhận được khoản tiền hoàn thuế lớn hơn khi bạn khai thuế. \nSử dụng Công cụ Ước tính Khấu lưu thuế của IRS để kiểm \ntra khoản khấu lưu của bạn khi có các thay đổi thông tin cá \nnhân hoặc tài chính do một sự kiện trong đời, như kết hôn \nhoặc ly hôn, sinh con hoặc được tăng lương tại nơi làm việc. \nBạn sẽ cần cung cấp cho chủ lao động của mình Mẫu W-4 \nđược cập nhật để thay đổi số thuế khấu lưu từ phiếu lương \ncủa bạn. \nMột số người đóng thuế có thu nhập không phải chịu khấu \nlưu. Chủ doanh nghiệp nhỏ và những người tự kinh doanh – \nbao gồm cả lao động trong nền kinh tế gig – có thể cần phải \nthực hiện thanh toán thuế ước tính hàng quý. \nTổ chức hồ sơ thuế của bạn \nXây dựng một hệ thống lưu giữ hồ sơ – điện tử hoặc giấy – \ntrong đó cùng giữ thông tin quan trọng của bạn. Thêm hồ sơ \nthuế vào các hồ sơ khi bạn nhận được. Điều này bao gồm \nMẫu W-2 cuối năm từ chủ lao động, Mẫu 1099 từ ngân hàng \nvà những người trả tiền khác, các tài liệu thu nhập khác và \nhồ sơ về các giao dịch tiền ảo. Việc tổ chức hồ sơ giúp việc \nkhai thuế trở nên dễ dàng hơn. Điều này cũng có thể giúp bạn \nphát hiện các khoản khấu trừ hoặc tín thuế có thể bị bỏ qua. \nThông báo cho IRS nếu địa chỉ của bạn thay đổi và thông \nbáo cho Sở An sinh Xã hội (tiếng Anh) về việc thay đổi tên \nhợp pháp để tránh sự chậm trễ trong việc xử lý tờ khai thuế \ncủa bạn. \nXem thông tin tài khoản của bạn trực \ntuyến \nTruy cập an toàn vào tài khoản thuế cá nhân của bạn trực \ntuyến tại IRS.gov/account để xem số nợ của bạn, thực hiện \nthanh toán, xem chi tiết các khoản thanh toán và kế hoạch \nthanh toán, v.v. \nCác tài nguyên của IRS có sẵn bằng tiếng \nTây Ban Nha, Trung, Hàn, Nga, Việt, và \nHaiti-Creole \nChúng tôi biết rằng thông tin thuế có thể khó hiểu dưới bất \nkỳ ngôn ngữ nào. Thậm chí có thể khó hơn nếu thông tin đó \nkhông được cung cấp bằng ngôn ngữ mà bạn biết rõ nhất. \nChúng tôi đang dịch tài nguyên thuế của mình sang nhiều \nngôn ngữ hơn. Trang Hãy để chúng tôi giúp bạn nêu bật \ntài nguyên của IRS dành cho người đóng thuế bằng bảy \nngôn ngữ. Cơ quan này cũng đang đưa thông tin về các \ndịch vụ dịch thuật và các tùy chọn đa ngôn ngữ khác vào \ncác thông báo hàng đầu được gửi cho người đóng thuế. Để \nbiết thêm thông tin, xem trang Chúng tôi nói ngôn ngữ của \nbạn (tiếng Anh) trên IRS.gov. \nCác sự kiện cuộc sống có thể ảnh hưởng \nđến thuế của bạn \nCác sự kiện cuộc sống, chẳng hạn như mua nhà, vào đại \nhọc hoặc mất việc làm, có thể khiến bạn đủ điều kiện nhận \nmột số lợi ích về thuế. Các trường hợp khác, chẳng hạn như \nkết hôn hoặc ly hôn, chào đón một đứa trẻ hoặc trải qua cái \nchết của vợ/chồng hoặc người phụ thuộc bạn khai, cũng có \nthể ảnh hưởng đến tính đủ điều kiện của lợi ích thuế và tư \ncách khai thuế của bạn. Để tìm hiểu thêm về cách quản lý \nthuế của bạn sau một sự kiện cuộc sống, hãy truy cập IRS. \ngov/lifeevents (tiếng Anh). \nBiết cách Tổng thu nhập được điều chỉnh \n(AGI) ảnh hưởng đến thuế của bạn \nAGI của bạn và tỷ suất thuế là những yếu tố quan trọng để \ntính thuế của bạn. AGI là thu nhập của bạn từ tất cả các \nnguồn trừ đi bất kỳ khoản điều chỉnh hoặc khấu trừ nào \nđối với thu nhập của bạn. Thông thường, AGI càng cao, tỷ \nsuất thuế càng cao và bạn phải trả càng nhiều thuế. Lập kế \nhoạch thuế có thể bao gồm việc thực hiện các thay đổi trong \nnăm mà có thể làm giảm AGI của bạn. Có một số cách để \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n-\n \n \ngiảm AGI của bạn, bao gồm việc đóng góp vào tài khoản \nhưu trí hoặc Tài khoản Tiết kiệm Y tế (tiếng Anh), yêu cầu \nchi phí cho nhà giáo nếu bạn là một giáo viên đủ điều kiện \nvà trả lãi khoản vay sinh viên. \nChuẩn bị để yêu cầu tín thuế và khấu trừ \nThu nhập chịu thuế là khoản còn lại sau khi bạn trừ đi mọi \nkhoản khấu trừ, đủ điều kiện, bao gồm khấu trừ tiêu chuẩn \n(tiếng Anh), từ AGI của bạn. Hầu hết mọi người dùng khấu \ntrừ tiêu chuẩn, nhưng một số người có thể chọn khấu trừ từng \nkhoản vì nó có thể làm giảm thu nhập chịu thuế của họ nhiều \nhơn. Theo quy tắc chung, nếu khấu trừ từng khoản của bạn \nlớn hơn khấu trừ tiêu chuẩn, thì bạn nên khấu trừ từng khoản. \nSử dụng Công cụ Trợ lý thuế tương tác (tiếng Anh) để xem \nviệc khấu trừ từng khoản có phù hợp với bạn hay không. \nBạn có thể đủ điều kiện nhận các khoản tín thuế, như Tín \nthuế Thu nhập kiếm được, Tín thuế Chăm sóc Trẻ em và \nNgười phụ thuộc (tiếng Anh), Tín thuế Trẻ em và Tín thuế \ncho Người phụ thuộc khác (tiếng Anh). Các gia đình có \nsinh viên có thể đủ điều kiện cho tín thuế giáo dục (tiếng \nAnh). Việc yêu cầu các khoản tín thuế này một cách hợp lý \ncó thể làm giảm số thuế còn nợ và tăng tiền hoàn thuế, vì vậy \nbạn nên xem mình có đủ điều kiện hay không. Lưu giữ hồ sơ \ncho thấy bạn đủ điều kiện nhận các khoản tín thuế mà bạn \nyêu cầu. Điều này bao gồm thư từ cơ quan về các khoản tín \nthuế ứng trước mà bạn nhận được. \nĐừng bỏ lỡ tiền hoàn thuế của bạn do \nkhông khai thuế \nNhiều người có thể mất tiền hoàn thuế chỉ vì họ không khai \nthuế thu nhập liên bang. Theo luật, họ chỉ có thời hạn ba năm \nkể từ ngày đến hạn ban đầu, thường là tháng Tư, để yêu cầu \ntiền hoàn thuế. Một số người có thể chọn không khai thuế \nvì họ không kiếm đủ tiền để được yêu cầu khai thuế (tiếng \nAnh). Thông thường, họ sẽ không bị phạt nếu có tiền hoàn \nthuế. Nhưng họ có thể bỏ lỡ việc nhận được tiền hoàn thuế \nnếu họ không khai thuế. \nNhận trợ giúp để khai thuế \nCó nhiều loại người khai thuế khác nhau, bao gồm kế toán \nviên được chứng nhận, đại diện đã đăng ký, luật sư và nhiều \nngười khác không có chứng chỉ chuyên môn. Hầu hết những \nngười khai thuế đều cung cấp dịch vụ thuế xuất sắc và chuyên \nnghiệp. Tuy nhiên, mỗi năm, một số người đóng thuế bị thiệt \nhại về tài chính vì họ chọn sai người khai thuế. Hãy nhớ kiểm \ntra các mẹo của chúng tôi để chọn người khai thuế và \ncách tránh những người khai thuế “ma” phi đạo đức. \nNhững người đủ điều kiện có thể nhận trợ giúp thuế miễn \nphí từ các tình nguyện viên được IRS chứng nhận thông qua \nTình nguyện hỗ trợ thuế thu nhập (VITA) hoặc Tư vấn thuế \ncho Người cao niên (TCE). Các dịch vụ của VITA/TCE không \nchỉ miễn phí mà còn là nguồn đảm bảo và đáng tin cậy để \nchuẩn bị tờ khai thuế. \nGiữ kết nối với IRS \nTrang web chính thức của IRS là IRS.gov. Theo dõi IRS (tiếng \nAnh) trên Twitter, Facebook, LinkedIn và Instagram để biết các \ncập nhật mới nhất về thay đổi của thuế, cảnh báo lừa đảo, sáng \nkiến, sản phẩm và dịch vụ. Xem video YouTube của IRS và đăng \nký bảng tin điện tử của IRS (tiếng Anh). Tải xuống ứng dụng \ndành cho thiết bị di động IRS2Go để nhanh chóng kiểm tra tình \ntrạng tiền hoàn thuế, thanh toán và nhận các mẹo thuế. \nDanh sách kiểm tra trước khi khai thuế \nThu thập các mục này trước khi bạn khai thuế \n Số An sinh Xã hội của bạn, vợ/chồng và người phụ thuộc \ncủa bạn hoặc Mã số thuế Cá nhân nếu bạn, vợ/chồng hoặc \nngười phụ thuộc của bạn không có số An sinh Xã hội\n Ngày sinh của bạn, vợ/chồng và những người phụ thuộc của \nbạn trên tờ khai thuế\n Lương và báo cáo tiền kiếm được (Mẫu W-2, W-2G, 1099- \nR, 1099-Misc) từ tất cả chủ lao động, cơ quan phát hành \nhoặc người trả tiền, bao gồm Mẫu 1099-G, Một số khoản \nthanh toán nhất định của Chính phủ, cho bất kỳ khoản bồi \nthường thất nghiệp chịu thuế nào\n Mẫu 1099 cho báo cáo tiền lãi và cổ tức từ ngân hàng và \nnhững người trả tiền khác\n Bản sao tờ khai thuế liên bang và tiểu bang năm trước\n Số định tuyến và số tài khoản ngân hàng để ký gửi trực tiếp \n Tổng số tiền đã trả cho nhà trẻ hoặc các chi phí chăm sóc \nngười phụ thuộc và mã số thuế của nhà cung cấp, chẳng \nhạn như số An sinh Xã hội hoặc Mã số thuế của Chủ lao \nđộng của doanh nghiệp của họ\n Mẫu 1095-A, Báo cáo của Thị trường Bảo hiểm Sức khỏe\n Thư từ từ IRS bao gồm thông báo, thư và các mẫu liên quan \nđến các mục điều chỉnh, khoản thanh toán và số IP PIN hiện \ntại \n của \n bạn\nTìm ngân hàng nếu bạn không có tài khoản để \nnhận được tiền hoàn thuế nhanh chóng bằng \nký gửi trực tiếp \nKý gửi trực tiếp cho phép bạn nhận được tiền hoàn thuế của \nmình nhanh hơn so với séc giấy. Không có tài khoản ngân hàng? \nTìm hiểu cách mở tài khoản trực tuyến tại một ngân hàng được \nFDIC bảo hiểm (tiếng Anh) hoặc thông qua Công cụ Định vị \nCông đoàn Tín dụng Quốc gia (tiếng Anh). Nếu bạn là cựu \nchiến binh, vui lòng xem Chương trình Ngân hàng Phúc lợi \ndành cho Cựu chiến binh (VBBP) để tiếp cận các dịch vụ tài \nchính tại các ngân hàng tham gia. \nChuẩn bị cho thiên tai \nNgười đóng thuế nên đặt các tài liệu gốc như tờ khai thuế, giấy \nkhai sinh, chứng thư, giấy chứng nhận sở hữu bất động sản và \nhợp đồng bảo hiểm bên trong các vật chứa không thấm nước \ntrong một không gian an toàn. Bản sao của những tài liệu này \nnên được lưu giữ với một người đáng tin cậy bên ngoài khu vực \ncủa người đóng thuế. Quét chúng để lưu trữ sao lưu điện tử là \nmột tùy chọn khác cung cấp tính bảo mật và tính di động. Hình \nảnh hoặc video hiện tại về nội dung của ngôi nhà có thể giúp \nhỗ trợ các yêu cầu của bảo hiểm hoặc lợi ích thuế sau thiên tai. \nSách bài tập về mất mát do thiên tai của IRS trong Ấn phẩm 584 \n(tiếng Anh) có thể giúp soạn ra các danh sách này. \nPublication 5349 vie (Rev. 11 2023) Catalog Number 93487R Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817csp.pdf	0424 Publ 5817-C (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5817csp.pdf	[ " \n \n \nCorporaciones \nNativas de Alaska \n¿Qué es pago electivo? \nEl pago electivo permite que las entidades aplicables, incluidas las \nentidades gubernamentales y exentas de impuestos que de otro \nmodo no podrían reclamar ciertos créditos porque no adeudan \nimpuestos federales sobre el ingreso, se beneficien de algunos \ncréditos tributarios de energía limpia. Al elegir esta opción, la \ncantidad del crédito se trata como un pago de impuestos y cualquier \npago en exceso resultará en un reembolso. \nPor ejemplo, debido a la Ley de Reducción de la Inflación, un \ngobierno local que invierte en energía limpia que califica para el \ncrédito tributario por inversión puede presentar una declaración de \nimpuestos anual ante el IRS para reclamar el pago electivo por el \nvalor total del crédito tributario por inversión, siempre que cumpla \ncon todos los requisitos, incluido un requisito de inscripción previa a \nla presentación. Como el gobierno local no adeudaría otro impuesto \nfederal, el IRS luego haría un pago de reembolso por el monto del \ncrédito al gobierno local. \n¿Son elegibles las corporaciones nativas \nde Alaska? \nSí. Cualquier Corporación Nativa de Alaska (tal como se define en la \nsección 3 de la Ley de Liquidación de Reclamaciones de Nativos de \nAlaska 43 U.S.C. 1602(m)) es elegible, es decir, cualquier Corporación \nRegional, cualquier Corporación de Aldea, cualquier Corporación \nUrbana o Corporación de Grupo que esté organizado bajo las leyes \ndel estado de Alaska. \nLos fideicomisos de liquidación no son elegibles a base de la \nafiliación de una corporación Nativa de Alaska, pero sí califican si el \nFideicomiso de Liquidación calificó para el estado de exención según \nla sección 501 (a) y solicitó y recibió una carta de determinación del \nIRS reconociendo tal estado de exención de impuestos. \n¿Cómo selecciono el pago electivo? \nLas entidades elegibles reclamarían y recibirían un pago electivo al \nseleccionar el pago electivo en su declaración de impuestos anual \njunto con cualquier formulario requerido para reclamar el crédito \ntributario correspondiente. \n¿Qué debo hacer para recibir pago? \n1. Identifique y prosiga con el proyecto o actividad que califica: \nnecesitará saber qué crédito aplicable usted tiene la intención de \nobtener y usar para el pago electivo. \n2. Determine su año tributario, si aún no lo sabe: su año tributario \ndeterminará la fecha de vencimiento de su declaración de \nimpuestos. \n3. Puesto en servicio: La propiedad del crédito aplicable debe ponerse \nen servicios ANTES de que se emita un número de inscripción. \n4. Complete la inscripción antes de presentar con el IRS: esto \nincluirá proporcionar información acerca de usted, cuáles créditos \naplicables intenta obtener y cada proyecto/propiedad elegible \nque contribuirá al crédito aplicable y otra información requerida. \nAl completar este proceso, el IRS le proporcionará un número \nde inscripción para cada propiedad de crédito aplicable. Deberá \nproporcionar ese número en su declaración de impuestos como \nparte de la elección del pago electivo. \n• Complete la inscripción antes de presentar con tiempo suficiente \npara tener un número de inscripción válido al momento de \npresentar su declaración. \n5. Cumpla con todos los requisitos de elegibilidad para el \ncrédito tributario y los créditos de bonificación aplicables, si \ncorresponde, para un año tributario determinado: \n• Necesitará la documentación necesaria para corroborar \ncorrectamente cualquier crédito tributario subyacente, incluso si \nlos montos de las bonificaciones aumentaron el crédito. \n6. Presente la declaración de impuestos anual requerida antes de \nla fecha de vencimiento (o fecha de vencimiento extendida) y \nelija correctamente el pago electivo. \n¿Para cuáles créditos tributarios se puede \nusar el pago electivo? \nVea la Publicación 5817g (sp) para una lista de los créditos tributarios \nque pueden usarse para el pago electivo. \nRecursos (en inglés)\nSin embargo, hay pasos que conducen a esto, como un \nproceso requerido de inscripción previa a la presentación. \nSe requiere un EIN o TIN para completar el proceso de \ninscripción previa a la presentación. \n❯ Pago Electivo y Transferencia \n❯ irs.gov/cleanenergy \n❯ Publicación 5884, Guía de usuario de herramienta de \ninscripción previo a la presentación de IRA y CHIPS \nSe recomienda la presentación electrónica de \ndeclaraciones. \n❯ Publicación 5902, Guía de usuario de manejo de \nautorización de permiso de energía limpia \nPublication 5817-C (sp) (Rev. 4-2024) Catalog Number 94169C Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5968.pdf	0524 Publ 5968 (PDF)	https://www.irs.gov/pub/irs-pdf/p5968.pdf	[ " \nImportant Information for Consumers \nEXAMPLE \nResidential Solar System $14,000 \nLabor/Installation $4,000 \nTotal Cost $18,000 \nTax Credit $5,400 \nTotal Cost Less Credit $12,600 \nResidential Clean \nEnergy Credit (25D) \nFor more information, please visit \nIRS.gov/HomeEnergy. \nDid you know you could save money on your utility bills and receive a tax credit \nfor certain clean energy installations? \nThe amount of the credit is 30% of the \nqualified expenses (including certain labor \nand installation) paid by the taxpayer. Do \nnot include interest paid including loan \norigination fees. The credit amount is limited \nto 26% for 2033 and 22% for 2034. \nNote: The credit amount is uncapped, \nexcept for fuel cell property, which is limited \nto $500 for each half kilowatt of capacity, or \na maximum of$1,667 for each half kilowatt \nof capacity when more than one person \nlives in a home. \nThe Residential Clean Energy credit can \napply to certain clean energy installations, \nincluding: \n• Solar panels \n• Battery storage technology (not less \nthan 3 kwh) \n• Solar water heaters (see standards \nbelow) \n• Geothermal heat pumps (Energy Star) \n• Small wind energy projects \n• Fuel cell property \nIn general, roofing materials and costs are \nnot covered. Solar roofing tiles/shingles that \nfunction as both roofing and solar electric \ncollectors are covered. \nClean energy installations must be owned \n(not rented or leased) by the taxpayer who \nclaims the tax credit. The eligible property \nmay be installed at any residence the \ntaxpayer lives in. \nThe residence need not be the taxpayer’s \nprimary home except for fuel cell \nexpenditures. Landlords who are not \nresidents of the dwelling unit may not claim \nthis credit. \nThe Residential Clean Energy Credit can be \napplied to new construction. \nIf the residence is used in part for business \npurposes, the maximum available credit is \nreduced if the business use of the home is \n20% or more. \nTo claim the credit, taxpayers must file IRS Form 5695 \nIndividual taxpayers can claim the credit regardless of income, but the credit is \nnonrefundable, so the credit amount you receive can’t exceed the amount you owe in tax. \nYou can carry forward any leftover (unused) credit and apply it to reduce the tax you owe in \nfuture years. \nTo qualify, clean energy installations must meet the following standards \n• Battery storage must have a minimum capacity of at least 3 kWh. \n• Solar water heaters must be certified by the Solar Rating and Certification Corporation or \na comparable entity endorsed by the government of the state where it is installed. \n• Geothermal heat pumps must meet the requirements of ENERGY STAR. \nFind out more about Home Energy Tax Credits and the Inflation Reduction Act at \nIRS.gov/HomeEnergy. \nPublication 5968 (5-2024) Catalog Number 94949S Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p547zht.pdf	2023 Publ 547 (zh-t) (PDF)	https://www.irs.gov/pub/irs-pdf/p547zht.pdf	[ "目錄\n未來變化. . . . . . . . . . . . . . . . . . . . . 1\n新內容. . . . . . . . . . . . . . . . . . . . . . 1\n提醒事項. . . . . . . . . . . . . . . . . . . . . 1\n介紹\n. . . . . . . . . . . . . . . . . . . . . . . 2\n意外事故傷亡. . . . . . . . . . . . . . . . . . 2\n竊盜\n. . . . . . . . . . . . . . . . . . . . . . . 3\n存款損失. . . . . . . . . . . . . . . . . . . . . 4\n損失證明. . . . . . . . . . . . . . . . . . . . . 4\n計算損失. . . . . . . . . . . . . . . . . . . . . 4\n扣除限額. . . . . . . . . . . . . . . . . . . . . 8\n計算收益. . . . . . . . . . . . . . . . . . . .\n10\n何時報告收益和損失. . . . . . . . . . . . .\n12\n災區損失. . . . . . . . . . . . . . . . . . . .\n12\n如何報告損益. . . . . . . . . . . . . . . . .\n15\n如何獲得稅務幫助\n. . . . . . . . . . . . . .\n15\n索引\n. . . . . . . . . . . . . . . . . . . . . .\n17\n未來變化\n有關 547 號刊物出版後的新法案等最新頒布資\n訊，請訪問 IRS.gov/Pub547。\n新內容\n與災難相關的福利延伸。在本刊物即將印刷\n時，正在考慮新的立法，以擴大處理某些與災難\n相關的個人意外事故損失的規則。\n要了解該立法是否已頒布以及如何延伸這些\n規則，請訪問IRS.gov/Pub547。\n提醒事項\n放寬申報與災難相關的合資格個人意外事故損失\n的特殊規則和報稅條款。 2019 年納稅人確定性\n和災難稅減免法案和 2020 年納稅人確定性和災\n難稅減免法案擴大了 2018 年、2019 年和 2020 \n年宣佈的某些因重大聯邦災難導致的個人意外事\n故損失的特殊規則和申報條款。\n在這些納稅年度，合格的災害損失可以在 \n4684 表上申報。請參見下文符合合資資格格的災難難損\n失, 以獲取更多資訊。\n如果適用, 您可能必須提交 1040-X 表，\n修改過的稅表，以便在您的 2018 年、\n2019 年和/或 2020 年報稅表中申報這\n些福利。 1040-X 表可在 IRS.gov/Form1040X\n上找到。4684 表以前的修訂本可在以下網址查\n閱IRS.gov/Form4684（英文文）。请参见下文如如\n何在 1040-X 表表上報報告損失。\n個人意外事故和盜竊損失的限制。在 2018 年\n至 2025 年納稅年度，如果您是個人，個人使用\nTIP\nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\n547 號刊物\nCat. No. 44191A\n意外事故、災難以及\n竊盜\n用於準備\n2023 申報表\nMay 22, 2024\n", "財產蒙受的意外事故或盜竊損失只能在由聯邦政\n府宣布的災難造成的損失時才可扣除。\n除非可歸因於符合資格的災難損失，可歸因\n於聯邦宣佈的災難的個人意外事故和盜竊損失受\n每項意外事故 100 美元和調整後總收入 (AGI) \n10% 的限制的約束。\n因合格災害損失的個人意外事故和盜竊損失\n不受 AGI 的 10% 的扣減限制，100 美元的扣減\n限額增至 500 美元。\n上述可歸因於聯邦宣佈的災難的個人意外事\n故和盜竊損失扣除額的限制規定在您在當前稅務\n年度存在個人意外事故收益時存在特例情形。如\n需瞭解更多資訊，請參閱後文的扣除除額額限限制內\n容。\n投資於合格機會基金 (QOF) 的資本利得的特殊\n規則。如果您在 2023 年有資本利得，您可以\n將該收益投資於合格機會基金（QOF），並選\n擇將本應納入所得的部分或全部收益遞延到\n2026 年 12 月 31 日。如果持有投資至少 10 \n年，您還可能能夠永久排除在出售或轉購合格機\n會基金時的收益稅款。有關如何選擇使用這些特\n殊規則的資訊，請參閱《表格 8949》的說\n明 —— 資本資產的銷售和其他處置。有關其他\n資訊，請參閱 IRS.gov 上的機機會會區區常見問題 \n（英文文）內容。\n遞延投資於合格機會基金的收益。如果您因\n從不相干的人士那裡實際（或被視為）出售或轉\n購而獲得了收益，並在實現收益起的 180 天內\n將收益的部份資金投資於合格機會基金，您將有\n可能選擇暫時遞延部分或全部本應計入所得的收\n益。如果您選擇這麼做，僅有超出在實現收益日\n起的 180 天內投資於合格機會基金的已實現收\n益須被納為應稅所得。\n如何報告。依照您沒有選擇投資於合格機會\n基金的方式報告收益。在《表格 8949》中報告\n投資於合格機會基金的金額。請參閱《表格\n8949》的說明以瞭解如何選擇投資於合格機會\n資金的資訊。您將會需要每年夾附《表格\n8997》直到您結束對合格機會基金的投資。請\n參閱《表格 8997》說明以瞭解更多資訊。\n合格機會基金 (QOF) 投資。如果您在一年當中\n的任何時間點在合格機會基金中持有合資格的投\n資，您必須在申報納稅申報表時隨附《表格\n8997》。請參閱《表格 8997》的說明。\n失蹤孩童的照片。國稅局很榮幸與國家家失踪踪與與\n受虐虐兒兒童童中心心® （NCMEC）（英文文）建立合作\n夥伴關係。該中心選擇的失蹤兒童照片可能會出\n現在本刊物中原為空白的頁面上。如果您認識其\n中一名兒童，您可以查看照片並撥打 \n1-800-THE-LOST (1-800-843-5678)，協助這些\n孩童回家。\n介紹\n本刊物說明了意外事故、盜竊和存款損失的稅務\n處理條款。意外事故事故發生在當您的財產因風\n暴、火災、車禍或類似事件等災難而受損時。竊\n盜發生在有人竊取您的財產時。存款損失發生在\n您的金融機構資不抵債或破產時。\n本刊物討論下列主題。\n• 意外事故、盜竊和存款損失的定義。\n• 如何計算您的收益或損失金額。\n• 如何處理您收到的保險和其他補償資金。\n• 扣除額限制。\n• 何時以及如何通報意外事故或盜竊。\n• 災區損失特別規定。\n需申報的表單。一般而言，當您發生意外事故\n或盜竊時，您必須申報《表格 4684》。您可能\n還需要申報下列一份或多份表格。\n• 附表 A（《表格 1040》）。\n• 附表 A（《表格 1040》-NR）（適用於非\n稅法定義居民）。\n• 附表 D（《表格 1040》）。\n• 《表格 4797》。\n有關要使用哪種表格的詳細資訊，請參閱後文的如\n如何認認列列收收益益和損失內容。\n徵用。有關財產被徵用的資訊，請參閱 544 號\n刊物 —— 資產的銷售和其他處置的第 1 章的非\n自願轉換的內容。\n意外事故和竊盜的工作簿。 584 號刊物 —— 意\n外事故、災難和盜竊損失工作簿（個人用途財\n產）能幫助您報告您被竊取或受損的個人用途財\n產並計算您的損失。這份工作表包含了幫助您計\n算房屋及其物品和機動車輛損失的附件。\n584 號刊物 —— 企業意外事故、災難和盜竊\n損失工作簿可幫助您報告被竊盜或損壞的企業或\n創收財產並計算損失。\n意見及建議。我們歡迎您對本刊物提出意見並\n對未來的版本提出建議。\n您可以透過 IRS.gov/FormComments （英文\n文）向我們表達意見。或者，您可以寫信至\nInternal Revenue Service, Tax Forms and \nPublications, \n1111 \nConstitution \nAve.NW, \nIR-6526, Washington, DC 20224.\n雖然我們無法對收到的每條評論單獨回覆，\n但我們非常感謝您的意見回饋，並會在我們修改\n稅表、說明和刊物時考慮您的意見和建議。請\n勿將稅務問題、納稅申報表或款項發送到上述\n地址。\n獲取稅務問題的解答。如果您有本刊物或\n本刊物末尾如何獲得稅務幫助部分未回答的稅\n務問題，請瀏覽 IRS 互動式稅務助理頁面，網址\n為 IRS.gov/Help/ITA （英文文）您將能透過使用\n搜尋功能或檢視列出類別來查找主題。\n獲取稅表、說明和刊物。前往 IRS.gov/\nForms （英文文）下載當前和上一年度的表格、\n說明和刊物。\n訂購稅表、說明和刊物。前往 IRS.gov/\nOrderForms 訂購當前的表格、說明和刊物；請\n致電 800-829-3676 訂購上一年度的表格與說\n明。國稅局將盡速處理您的表格和刊物訂單。如\n果您已向我們發送過請求，請勿重複遞交。您能\n在線上更快速地獲取表格和刊物。\n有用的條款\n您可能想看：\n刊物\n523 號 —— 出售您的房屋\n525 號 —— 應稅和非應稅收入\n536 號 —— 個人、遺產和信託的營運淨損\n失（NOL）\n544 號 —— 資產的出售和其他處置\n550 號 —— 投資收入和支出\n551 號 —— 資產基礎\n584 號 —— 意外事故、災難，以及竊盜損\n失工作簿（個人用途財產）\n584-B 號 —— 企業意外事故、災難和竊盜\n損失工作簿\n表格（和說明）\n附表 A（《表格 1040》） —— 逐項扣除\n額\n 523 \n 525 \n 536 \n 544\n 550 \n 551 \n 584 \n 584-B \n 附表 A（《表格 1040》）\n附表 A（《表格 1040 - NR》） —— 逐項\n扣除額（非稅法定義居民）\n附表 D（《表格 1040》） —— 資本利得\n和損失\n4684 號 —— 意外事故和竊盜\n4797 號 —— 企業財產出售\n請參閱本刊物末尾的如如何獲獲得稅稅務務幫助以瞭解\n有關獲取刊物和表格的資訊。\n意外事故傷亡\n意外事故是由於突然的、意外的或不尋常的可辨\n認事件造成的財產損壞、破壞或損失。\n• 突發事件指的是快速，而不是漸進的或逐\n步發生的事件。\n• 意外事件指的是通常無法預料和意外的事\n件。\n• 不尋常的事件指的是非日常發生的事件，\n也不是您經常進行的活動。\n意外事故可在損失持續發生的稅務年度內扣\n除。這通常是損失發生的稅務年度。然而，意外\n事故可能會在事故發生後的一年內持續發生。請\n參閱後文的何時認認列列收收益益和損失以及表表 3 內\n容。\n定義。本刊物描述了三種特定財物損失。\n1.聯聯邦財物損失。\n2. 災難難損失。\n3. 符合合資資格格的災難難損失。\n三種類型的損失均指可歸因於聯邦宣佈的災\n難的損失，但每種損失的要求各不相同。聯邦宣\n佈的災難是美國總統根據斯塔福德法判定需要由\n聯邦政府提供援助的災難。聯邦宣佈的災難包括\n（a）重大災難聲明，或（b）根據斯塔福德法\n的緊急聲明。\n聯邦意外事故。聯邦意外事故是指因聯邦宣\n佈的災難而造成的個人意外事故或個人用途財產\n竊盜損失。意外事故必須發生在收到聯邦災難聲\n明的州。如果您遭受了聯邦意外事故，您即有資\n格申請意外事故扣除額。如果您遭受非聯邦宣佈\n的災難造成的個人用途意外事故或竊盜損失，則\n不屬於聯邦意外事故，除非適用例外情形，否則\n您不得申領意外事故扣除額。請參閱後文的警警\n告內容，該內容載於可扣除損失中。\n災難損失。災難損失是可歸因於聯邦宣佈的\n災難並發生在根據總統聲明有資格獲得援助的地\n區的損失。災難損失必須發生在有資格獲得公共\n或個人援助（或兩者）的縣。災難損失不僅限於\n個人的個人用途財產，也可以針對個人的企業或\n創收財產以及公司、S 公司和合夥企業申領。如\n果您遭受了災難損失，您即有資格申領意外事故\n扣除額並選擇在上一個稅務年度申領損失。請參\n閱後文的災區區損失的內容。\n符合資格的災難損失。符合資格的的災難損\n失還包括個人因下列原因造成的個人意外事故和\n個人用途財產的盜竊損失：\n• 總統根據 2016 年斯塔福德法第 401 條宣佈\n的重大災難；\n• 哈維颶風；\n• 哈維熱帶風暴；\n• 艾爾瑪颶風\n• 瑪麗亞颶風；\n• 2017 年以及 2018 年 1 月的加州野火\n• 總統在 2018 年以及 2019 年 12 月 21 日\n前，並持續到 2020 年 1 月 19 日根據斯塔\n福德法第 401 條宣佈的重大災難（除了那\n 附表 A（《表格 1040 - NR》）\n 附表 D（《表格 1040》）\n 4684 \n 4797 \n2\n547 號刊物 (2023)\n", "些可歸因於 2018 年 1 月的加州野火且已獲\n得減免的損失）；以及\n• 由總統聲明宣布的重大災害，其日期在 \n2020 年1 月 1 日至 2021 年 2 月 25 日之\n間。此外，這場災難的事故期必須在 2019 \n年 12 月 28 日或之後，2020 年 12 月 27 日\n或之前開始；並且必須在 2021 年 1 月 26 \n日之前結束。合格災害損失的定義並不延\n伸至僅因新冠肺炎疫情 (COVID-19) 而宣布\n的任何重大災害（因為 COVID-19 的事件期\n延長至 2021 年 1 月 26 日之後）。因此，\n鑑於 COVID-19 的事件期間一般為 2020 年 \n1 月 20 日至 2023 年 5 月 11 日，\nCOVID-19 造成的損失不屬於合格災害損\n失。\n如果您遭受了符合資格的災難損失，您即有\n資格申領意外事故扣除額、選擇在前一個稅務年\n度申領損失，並毋須在附表 A （《表格\n1040》）中列出其他扣除額的情況下扣除損\n失。\n請參閱 IRS.gov/DisasterTaxRelief 瞭解與這\n些災難有關的具體日期聲明和更多資訊。\n可扣除的損失。如果您是個人，個人用途意外\n事故在 2018 至 2025 稅務年間僅有在損失可歸\n因於聯邦宣佈的災難時才可扣除（聯邦意外事\n故）。個人使用財產不包括企業財產或創收財\n產。如果導致您遭受個人意外事故（非歸因於聯\n邦宣佈的災難）的事件發生在 2018 年 1 月 1 日\n之前，但意外事故並未持續到 2018 年 1 月 1 日\n或之後，則該意外事故無法扣除。請參閱後文的 \n何時認認列列收收益益和損失以瞭解意外事故何時被認為\n具備持續性的更多資訊。\n範例。由於一場風暴，一棵樹在 2021 年 \n12 月砸在了您的房屋上，並且您遭受了 $5,000 \n美元的損失。總統沒有將該次風暴宣佈為聯邦宣\n佈的災難。您向您的保險公司提出理賠，並合理\n預期您的保險公司將承擔全部理賠金額。您的保\n險公司在 2023 年 1 月向您支付了 $3,000 美\n元，並判定不會賠償您理賠申請金額中剩餘的 \n$2,000 美元。雖然風暴是發生在 2021 年，但是 \n$2,000 美元的個人意外事故持續到了 2023 年。\n因此，該 $2,000 美元在新限制下不屬於聯邦意\n外事故，並且無法作為意外事故扣除。\n限制聯邦意外事故下個人意外事故扣除\n額以及竊盜損失的規則特例在您存在個\n人意外事故收益時適用。在這種情況\n下，您可以扣除不屬於聯邦宣佈的災難的個人意\n外事故，前提是這些損失不超過您的個人意外事\n故收益。\n意外事故可能由下列原因等許多不同的原因\n造成。\n• 車禍（但請參閱下文無無法法扣除除的損失以瞭\n解例外情形）。\n• 地震。\n• 火災（但請參閱下文無無法法扣除除的損失以瞭\n解例外情形）。\n• 水災\n• 因災難而無法安全使用的房屋導致政府下\n令拆除或搬遷，如後文災區區損失的內容。\n• 受困礦區。\n• 沉船。\n• 音爆。\n• 颶風和龍捲風等風暴。\n• 恐怖襲擊。\n• 故意破壞。\n• 火山噴發。\nCAUTION\n!\n無法扣除的損失。如果損壞或毀壞是由下列原\n因造成的，即使損失不超過您的個人意外事故收\n益，意外事故也不能扣除。\n• 在正常情況下意外損壞玻璃器皿或瓷器等\n物品。\n• 家庭寵物（如下說明）。\n• 蓄意縱火，或花錢請人縱火。\n• 如果您因蓄意疏忽或蓄意行為造成的車\n禍。如果代表您行事的人的蓄意行為或蓄\n意疏忽導致意外也適用相同情形。\n• 逐步發生的惡化情形（如下說明）。然\n而，請參閱後文的因因腐腐蝕蝕性乾乾壁壁造造成的損壞\n壞的特特殊殊條條款款的內容。\n家庭寵物。除非滿足前文意意外外事故闡述的\n必要條件，否則由於家庭寵物的損壞產生的意外\n事故無法作為意外事故扣除。\n範例。您的新小狗在學會規矩前破壞了您古\n色古香的東方地毯。由於此類損壞並非意外和不\n尋常的，因此損失不可作為意外事故進行扣除。\n逐步惡化。由於逐漸惡化造成的意外事故不\n能作為意外事故進行扣除。這是因為損壞是由穩\n定發生的原因或正常過程引起的，而不是由突發\n事件引起的。下列是由於逐步惡化造成的損壞的\n範例。\n• 由於正常的風和天氣條件，建築物的持續\n損壞。\n• 熱水器的劣化和損壞造成爆裂。然而，由\n於熱水器爆裂而對地毯和窗簾造成的鏽蝕\n和水損壞確實屬於意外事故事故。\n• 大部分意外事故是由乾旱造成的。如要能\n進行扣除，與乾旱相關的損失通常必須發\n生在貿易或業務或為盈利而進行的交易\n中。\n• 白蟻或飛蛾損害。\n• 由於真菌、疾病、昆蟲、蠕蟲或類似的害\n蟲對樹木、灌木或其他植物造成的損害或\n破壞。然而，由於意外或不尋常的甲蟲或\n其他昆蟲侵擾而造成的突發性破壞可能會\n導致意外事故。\n因腐蝕性乾壁造成的損壞的特殊\n條款\n由於根據此特殊條款申領的個人意外事\n故不歸因於聯邦宣佈的災難，因此只能\n在此類損失不超過您的個人意外事故收\n益的範圍內扣除。\n如果您因為在 2001 年至 2009 年期間在家中\n安裝的特定進口乾壁而遭受意外事故，根據特殊\n條款，您可以扣除因腐蝕性乾壁損壞您的家庭和\n家用電器所支付的修復費用。在此條款下，您會\n將在該年支付的修復費用認列為意外事故。例\n如，您在 2023 年支付的維修費用可在您的 \n2023 年納稅申報表中扣除，而您在 2022 年支\n付的維修費用可在您的 2022 年納稅申報表中扣\n除。\n備註。如果您在 2023 年之前支付了任何維\n修費用並選擇遵循此特殊條款，您可以透過申報\n《表格 1040-X —— 修改過的美國個人所得稅\n表》來修改前一年的納稅申報表，並針對適當年\n份隨附完整填寫的《表格 4684》。適當年份的\n《表格 4684》可在 IRS.gov 上獲取。一般來\n說，《表格 1040-X》必須在原始納稅申報表申\n報日後 3 年內或納稅日後 2 年內申報，以較晚\n者為準。\n腐蝕性乾壁。在此特殊條款中，「腐蝕性乾\n壁」指的是根據消費品安全委員會（CPSC）和\n住房和城市發展部（HUD）在 2010 年 1 月 28 \nCAUTION\n!\n日發佈的臨時指南中（由消費品安全委員會和住\n房和城市發展部修訂）闡述的兩步辨識法辨認為\n有問題的乾壁。修訂後的辨識指南和補救指南可\n在 \nCPSC.gov/en/Safety-Education/Safety-\nEducation-Centers/Drywall-Information-\nCenter （英文文）獲取。\n填寫《表格 4684》的特殊說明。如果您選擇\n遵循此特殊條款，請根據下方說明完成《表格\n4684》 A 部分。如果您按照下列說明判定並報\n告損失，國稅局不會將您對腐蝕性乾壁造成的損\n壞視作傷亡損失提出異議。\n《表格 4684》上方空位。填入「2010-36 \n稅收條款。」\n第 1 行。依照第 1 行的說明填入資訊。\n第 2 行。略過此行。\n第 3 行。填入您收到的保險或其他補償資\n金（包括通過訴訟）。如果沒有，請輸入 -0-。\n第 4 至 7 行。略過這些行。\n第 8 行。填入您為修復因腐蝕性乾壁對您\n的家庭和家用電器造成的損壞而支付的金額。僅\n填入您為將房屋恢復到損壞前的狀態而支付的金\n額。請勿填入您因修繕或改善而將房屋價值超出\n損失前價值所支付的費用。如果您替換了家用電\n器，而不是進行修復，請輸入下列兩者中的較小\n者：\n• 當前更換原來的電器的成本，或\n• 原來的電器的基礎（通常是其成本）。\n第 9 行。如果第 8 行的數字比第 3 行高，\n請進行下列事項。\n1. 如果您有待定的補償理賠（或您打算尋求\n補償），請輸入第 3 行和第 8 行差異的 \n75%。\n2. 如果項目（1）不適用您，請輸入第 3 行\n和第 8 行差異的 75%。\n如果第 8 行小於或等於第 3 行，您不能使用此\n特殊條款申領意外事故扣除額。\n如果您有待定的補償理賠（或您打算尋\n求補償），根據收到的實際補償金額，\n您可能會在日後的稅務年度存在收入或\n額外扣除額。請參閱後文的扣除除損失後後收收到到的補\n補償資資金金的內容。\n第 10 至 18 行。根據《表格 4684》的說明\n填寫這些行。\n選擇不遵循此特殊條款。如果您選擇不遵循此\n特殊條款，您必須遵守適用於意外事故扣除的所\n有規定，並且您必須根據《表格 4684》的說明\n填寫第 1 至 9 行。舉例而言，這代表您必須證\n明損壞、毀壞或意外事故是由上文意意外外事故中\n定義的可辨識事件造成的。此外，您必須掌握顯\n示下列內容的證據。\n• 損失可在您申報的稅務年度適當扣除，而\n不能在其他年份扣除。請參閱後文的何時認\n認列列收收益益和損失的內容。\n• 申領損失的金額。請參閱後文的損失證證明明\n的內容。\n• 如果有可能合理恢復，則不能對損失的任\n何部分進行補償申領。請參閱後文的何時認\n認列列收收益益和損失的內容。\n竊盜\n竊盜是為了剝奪所有者的財產而取走和移走金錢\n或財產。奪取財產在事件發生地的法律必須是非\nCAUTION\n!\n547 號刊物 (2023)\n3\n", "法的，並且必須具有犯罪意圖。竊盜無需是被判\n有罪的。\n竊盜包括通過下列方式奪取金錢或財產。\n• 勒索。\n• 入室竊盜。\n• 貪污。\n• 敲詐勒索。\n• 綁架勒索。\n• 竊盜罪。\n• 搶劫。\n如果根據州或地方法律透過欺詐或虛假陳述收取\n金錢或財產是非法的，那麼欺詐或虛假陳述收取\n金錢或財產就是竊盜。\n竊盜損失扣除額限制。在 2018 年至 2025 年的\n稅務年度，如果您是個人，則僅當損失可歸因於\n聯邦宣佈的災難（聯邦意外事故）時，個人用途\n財產的意外事故和竊盜損失才可扣除。\n將個人意外事故和竊盜損失的扣除額限\n制在聯邦意外事故的規則的例外情形適\n用於您有個人意外事故收益的情況。在\n這種情況下，您可以扣除不屬於聯邦宣佈的災難\n的個人意外事故，前提是這些損失不超過您的個\n人意外事故收益。\n範例。馬丁和格蕾絲在 2023 年經歷了多次\n個人意外事故。格蕾絲的鑽石項鍊被偷取，造成 \n$15,500 美元的意外事故。馬丁和格蕾絲也因雷\n擊失去了他們的露營車。他們為露營者購買了重\n置價值保險，因此他們獲得了 13,000 美元的收\n益。最後，他們在一場被判定為聯邦宣佈的災難\n的洪水中失去了汽車，造成 25,000 美元的人員\n意外事故。由於馬丁和格蕾絲通過重置價值保險\n獲得了 $13,000 美元的個人意外事故收益，他\n們可以用被盜項鍊造成的部分損失來抵消這一收\n益，並在 $100 美元和 10% 的調整後總收入\n(AGI) 扣減限制下申領 $25,000 美元的全額聯邦\n意外事故。\n股票市值下跌。如果股票是在公開市場購買並\n且股票市值因為被揭露存在會計詐欺或發行股票\n的資深主管或董事涉及其他非法不當行為而下\n跌，您則無法將股票的市值下降作為竊盜損失扣\n除。然而，如果股票被出售或交換或變得完全一\n文不值，您可以在附表 D（《表格 1040》）中\n將其作為資本損失扣除。有關股票銷售、無價值\n股票和資本損失的更多資訊，請參閱第 550 號\n刊物的第 4 章。\n誤放或遺失財物。金錢或財產的單純地消失不\n屬於竊盜。然而，如果財產的意外損失或消失是\n由突然的、意外的或不尋常的可辨識事件造成\n的，則可以視為意外事故。突發事件、意外事件\n和異常事件在前文的意意外外事故中定義。\n範例。一扇車門不小心撞到您的手上，弄壞\n了您的鑽戒底座。鑽石從戒指上掉下來，並無法\n找到。鑽石的遺失屬於一種意外事故。\nCAUTION\n!\n在龐氏投資計劃中的損失。國稅局發布了下列\n指南，以幫助在龐氏騙局投資計劃中遭受損失的\n納稅人。\n• 2009-14 I.R.B. 735 的 2009-9 稅收判決\n（可在 IRS.gov/irb/\n2009-14_IRB#RR-2009-9 （英文文）獲\n取）。\n• 2009-14 I.R.B. 749 的 2009-20 稅收判決\n（可在 IRS.gov/irb/\n2009-14_IRB#RP-2009-20 （英文文）獲\n取）。\n• 稅務手續指南 2011-58，2011-50 \nI.R.B.849（可在 IRS.gov/irb/\n2011-50_IRB#RP-2011-58 （英文文）獲\n取）。\n如果您有資格使用經由 2011-58 稅收條款修改\n的 2009-20 稅收條款，並且您選擇遵循本指南\n中的條款，請先填寫《表格 4684》的 C 部分以\n判定要在第 28 行 B 部分填入的金額。略過第\n19 至 27 行，但您必須根據需要填寫 B 部分的第\n29 至 39 行。《表格 4684》的 C 部分取代了\n2009-20 稅收條款中的附表 A。您無需填寫附表\nA。有關更多資訊，請參閱上述收入判決和稅收\n條款以及《表格 4684》的說明。\n如果您選擇不使用經由 2011-58 稅收條款修\n改的 2009-20 稅收條款的稅款，您可以透過填\n寫 B 部分的第 19 行到第 39 行以申領竊盜損失\n（視情況而定）。\n請注意，2018 至 2025 稅務年度的個人用途\n財產限制不適用於創收財產的損失，例如龐氏投\n資計劃的損失。\n存款損失\n當銀行、信用合作社或其他金融機構資不抵債或\n破產時，可能會發生存款損失。如果您遭受了此\n類損失，您可以選擇下列其中一種方式來扣除損\n失。\n• 作為意外事故（在損失不超過您的個人意\n外事故收益的範圍內）。\n• 作為非商業壞帳。\n您不能再申領任何雜項逐項扣除額，包\n括對無力償債或破產金融機構存款的普\n通損失的扣除額。\n意外事故。您可以選擇在任何一年中扣除存款\n損失作為意外損失，您可以合理地估計您在資不\n抵債或破產的金融機構中損失了多少存款。選擇\n通常取決於您當年申報的納稅申報表，並適用於\n您在該特定金融機構當年的所有存款損失。如果\n您將損失視為意外事故，那麼當它實際上變得一\n文不值時，您就不能將等量的損失視為非商業壞\n帳。然而，您可以對任何超過您作為意外事故或\n普通損失扣除的估計金額的損失進行非商業壞帳\n扣除。一旦做出選擇，未經國稅局許可，您不得\n更改。\n意外事故限額。如果您是個人，個人用途意\n外事故僅有在損失可歸因於聯邦宣佈的災難時才\n可扣除。將個人意外事故和竊盜損失的扣除額限\n制在聯邦意外事故的規則的例外情形適用於您有\n個人意外事故收益的情況。由於存款損失不能歸\nCAUTION\n!\n因於聯邦宣佈的災難，因此您可以將存款損失作\n為個人意外事故扣除，前提是這些損失不超過您\n的個人意外事故收益。\n非商業壞帳。如果您不出於抵免收益為目的選\n擇將損失申領為意外事故，您必須等到確定實際\n損失的那一年，並在該年將損失作為非企業壞帳\n扣除。\n如何報告。您為存款損失選擇的扣除方式決定\n了您報告損失的方式。請參閱表表 1。\n更多資訊。有關更多資訊，請參閱第 550 號刊\n物的在資不抵債或破產的金融機構的存款的內\n容。\n追回扣除的損失。如果您追回了在前一年作為\n損失扣除的金額，您可能必須將追回的金額計入\n您當年的收入中。如果原始扣除額的任何部分沒\n有減少您在前一年的稅款，則您不必將這部分收\n入包括在您的收入中。有關更多資訊，請參閱第\n525 號刊物的追回事項的內容。\n損失證明\n如要扣除意外事故或竊盜損失，您必須能夠證明\n發生了意外事故或竊盜。您還必須能夠對您扣除\n的金額提出支持。\n意外事故證明。對於意外事故，您應該能夠出\n具下列所有內容。\n• 您是該財產的所有者，或者如果您是從其\n他人那裡租用該財產，則您在合同上對所\n有者的損壞承擔責任。\n• 意外事故類型（車禍、火災、風暴等）及\n其發生時間。\n• 損失是意外事故的直接結果。\n• 是否存在合理預期的補償要求。\n竊盜證明。對於竊盜損失，您應該能夠出具下\n列所有內容。\n• 您是該物業的所有者。\n• 您的財產被偷取了。\n• 當您發現您的財產遺失時。\n• 是否存在合理預期的補償要求。\n重要的是您有可以證明您的扣除額的記\n錄。如果您沒有實際記錄來支持您的扣\n除，您可以使用其他令人滿意的證據來\n支持。\n計算損失\n如要判定您對意外事故或竊盜損失的扣除額，您\n必須先計算您的損失。\n損失金額。使用下列步驟計算您的損失金額。\n1. 在意外事故或竊盜之前判定您在財產中的\n調整依據。\n2. 判定由於意外事故或竊盜導致財產公平市\n值（FMV）的下降。\n3. 從您在（1）和（2）之間判定的較少金額\n者，減去您收到或預期收到的任何保險或\n其他賠償。\n對於個人用途的財產，應用後文討論的扣除除額額限\n限額額，判定您的可扣除的損失金額。\n賠償中的收益。如果您的賠償金額超過您在\n財產中的調整後的基數金額，您就存在收益。即\n使財產的公平市值的下降幅度小於您調整後的基\nRECORDS\n表 1。報告存款損失\n如果您選擇將損失報告為...\n那麼將其報告在...\n意外事故（請參閱意意外外事故限限額額，該內容載於存\n款損失）\n《表格 4684》和附表 A（《表格 \n1040》）。\n非商業壞帳\n《表格 8949》和附表 D（《表格 \n1040》）。\n4\n547 號刊物 (2023)\n", "數，情況也是如此。如果您有收益，您可能需要\n為此納稅，或者您可能能夠遞延報告收益。請參\n閱後文的計計算收收益益的內容。\n企業或創收財產。如果您有企業或出租財產\n等創收財產，並且該財產被盜或完全毀壞，則不\n考慮公平市值的減少。您的損失計算方法如下：\n您調整後的財產基數金額\n減去\n任何殘值\n減去\n任何您收到或預期收到的保險或其他賠償\n庫存損失。您可以透過兩種方式扣除意外事\n故或庫存竊盜損失，包括您持有出售給客戶的物\n品。\n一種方法是透過正確報告您的期初和期末庫\n存，透過增加銷售商品成本來扣除損失。請勿再\n次將此損失申領為意外事故或竊盜損失。如果您\n因銷售商品成本的增加而蒙受損失，請包括您因\n總收入損失而收到的任何保險或其他補償。\n另一種方式是個別扣除損失。如果個別扣\n除，則透過向下調整期初存貨或採購，從銷貨成\n本中剔除受影響的存貨項目。在您收到的賠償中\n扣除損失。請勿將賠償包括在總收入中。如果您\n在年底之前沒有收到賠償，則您可能無法在有合\n理恢復前景的範圍內申領損失。\n租賃財產。如果您需要對租賃的財產的意外\n事故負責，您的損失是您修復財產必須支付的金\n額減去您收到或預期收到的任何保險或其他補\n償。\n個別計算。一般來說，如果一次意外事故或竊\n盜涉及不止一件財產，您必須分別計算每件財產\n的損失。然後將這些損失結合起來，以判定該事\n故或竊盜造成的總損失。\n個人用途的不動產除外。在計算個人用途不\n動產的意外事故時，整個財產（包括任何改進，\n如建築物、樹木和灌木）是視為一個項目。使用\n下列較小者計算損失。\n• 整個物業的公平市值的下跌。\n• 整個財產的調整後的基數金額。\n請參閱後文的不動產產，該內容載於計算扣\n除額。\n公允市場價值 (FMV)下跌\n公平市值（FMV）的下降是當您們雙方都不需要\n出售或購買並且您們都知道所有相關事實時，您\n可以將您的財產出售給願意購買的買家的價格。\n用於計算意外事故或竊盜損失金額的公平市\n值的下降金額是財產在意外事故或竊盜之前和之\n後的公平市值之間的差值。\n被盜財產的公平市值。被竊盜後的財產的公平\n市值立即被視為零，因為您不再擁有該財產。\n範例。幾年前，您以 $150 美元的面額購買\n了銀元。這是您調整後的財產基數金額。您的銀\n元今年被偷了。就在它們被偷竊之前，這些硬幣\n的公平市值為 $1,000 美元，並且它們不在保險\n的給付範圍內。您的竊盜損失為 $150 美元。\n追回被竊盜的財產。追回被竊盜的財產是指您\n的財產被竊盜後歸還給您。如果您在扣除竊盜損\n失後追回了財產，您必須使用財產的調調整整後後基數\n數金金額額（後文說明）或因從被竊取的當下直到\n追回之間流逝的時間而下降的公平市值來重新計\n算您的損失（較低者）。使用此金額重新計算扣\n除損失的當年的總損失。\n如果您重新計算的損失小於您扣除的損失，\n您一般需要在追回的當年將差額報告為收入。但\n僅報告降低您的稅收的損失金額的差額。關於報\n告金額的更多資訊，請參閱第 525 號刊物中的 \n追回事項的內容。\n計算公平市值的減少 —— 需要考慮的\n項目\n如要計算因意外事故或竊盜而導致的公平市值下\n跌，您通常需要一個完整的評估。然而，也可以\n使用其他方法來確認特定減低價值。請參閱下文\n的估價、清清理或維維修修費費用，以及特特殊殊條條例例 ————判\n判定定意意外外事故和竊竊盜損失的安安全全港港法法的內容。\n估價應由稱職的估價師進行估價，以判定財產\n在發生事故或竊盜之前和之後的公平市值之間的\n差異。估價師必須瞭解到可能與意外事故事件一\n起發生的任何總體市場下跌的影響。需要此資訊\n以對財產損壞造成的任何實際損失的扣除額做出\n限制。\n有幾個因素對於評估評估的準確性很重要，\n包括下列幾項因素。\n• 估價師在意外事故或竊盜前後對您的財產\n的熟悉程度。\n• 估價師對該地區可比資產的銷售情況的瞭\n解程度。\n• 估價師對事故區域狀況的瞭解程度。\n• 估價師的估價方法。\n您可以使用您因為聯邦宣佈的災難而用\n於獲得聯邦貸款（或聯邦貸款擔保）的\n估價來判定您的災難損失金額。有關災\n難的更多資訊，請參閱災區區損失的內容。\n清理或維修費用。修復受損財產的費用不屬於\n意外事故的一部分。意外事故後的清理費用也不\n算。但是，如果您滿足下列所有條件，您可以使\n用事故後清理或維修的成本作為公平市值減少的\n計算標準。\n• 維修實際上已經完成。\n• 必須進行維修才能使財產恢復到事故發生\n前的狀態。\n• 維修費用並不高。\n• 維修只處理損壞。\n• 修復後的財產價值不因修復而超過意外事\n故前的財產價值。\n景觀美化。發生事故後將景觀恢復到原始狀\n態的成本可能表明公平市值下降。您或許可以透\n過您在下列方面的花費來計算您的損失。\n• 移除被毀壞或損壞的樹木和灌木，減去您\n收到的任何打撈物。\n• 為保護受損樹木和灌木而採取的修剪和其\n他措施。\n• 必須重新種植以將財產恢復到意外事故前\n的近似價值。\n汽車價值。各種汽車組織發行的列出汽車製造\n商和型號的書籍可能有助於計算汽車的價值。您\n可以使用書中列出的汽車零售價值，並根據里程\n和汽車狀況等因素對其進行修改，以確定其價\n值。這些價格不是官方的，但它們可能有助於判\n定價值並建議相對價格，以便與您所在地區的當\n前銷售和產品進行比較。如果您的汽車未列在書\n中，請從其他來源判定其價值。經銷商為您的汽\n車提供的以舊換新的報價通常不能衡量其真實價\n值。\nTIP\n特殊條例 —— 判定意外事故和竊盜損\n失的安全港法\n如要計算您的意外事故和竊盜損失金額，您通常\n必須使用符合資格的的評估或您實際進行的維修\n成本來判斷遺失或損壞財產的公平市值的實際減\n低金額。但稅務手續指南 2018-08，2018-2 \nI.R.B.286 讓您能以其他方式判定公平市值的下\n降。\n如果您是個人，個人用途意外事故僅有\n在損失可歸因於聯邦宣佈的災難時才可\n扣除。如果您有個人意外事故收益，則\n適用限制個人意外事故和竊盜損失扣除的規則的\n例外情況。在這種情況下，您可以扣除不屬於聯\n邦宣佈的災難的個人意外事故，前提是這些損失\n不超過您的個人意外事故收益。\n普通情形下判定意外事故和竊盜損失的特殊條\n例。 2018-2 I.R.B. 286 的 2018-08 稅收條款，\n該\n內\n容\n可\n在\n \nIRS.gov/irb/\n2018-02_IRB#RP-2018-08 （英文文）獲取，提供\n了安全港法，您可以使用這些方法來計算您的個\n人住宅不動產和個人物品的意外事故和竊盜損失\n金額。如果您有資格獲得並使用 2018-08 稅收\n條款中描述的安全港法，國稅局不會對您的決定\n提出質疑。2018-08 稅收條款中描述的安全港法\n的使用不是強制性的。\n個人用途住宅不動產安全港法。個人用途的住\n宅不動產通常是由遭受意外事故的個人所有的不\n動產，包括改良設施，並且至少包含一個個人住\n宅。如果個人住宅的任何部分用作出租財產或包\n含用於貿易或業務或以營利為目的的交易的家庭\n辦公室，則不包括個人住宅。有關更多詳細資\n訊，請參閱2018-08 稅收條款。\n適用於2018-08 稅收條款的個人用途住宅房\n地產的安全港法涉及下列方法。\n• 估計維修成本法。\n• 最低限度法。\n• 保險法。\n• 聯邦宣佈的災難法 —— 承包商安全港。\n• 聯邦宣佈的災難法 —— 災害貸款估價。\n估計維修成本法。估計維修成本安全港法允\n許您使用由個別和獨立的持照承包商準備的兩個\n維修估算中的較小者來計算您的個人用途住宅房\n地產的公平市值減低金額。估算必須詳細列出將\n您的財產恢復到事故發生前的狀態的逐項費用。\n估計維修成本安全港法僅限於 $20,000 美元或\n更少的意外事故。\n最低限度法。最低限度的安全港法讓您根據\n將您的財產恢復到事故發生前的狀態所需的維修\n成本的書面善意估算，計算出您的個人用途住宅\n不動產的公平市值的下降金額。您必須保留證明\n您如何估計損失金額的文件。最低安全港法適用\n於 5,000 美元或以下的意外事故。\n保險法。保險安全港法讓您根據房主或水患\n保險公司準備的報告中描述的估計損失計算您的\n個人住宅房地產公平市值的下降金額。這些報告\n必須列出您因財產損壞或毀壞而遭受的估計損\n失。\n聯邦宣佈的災難方 —— 承包商安全港。如\n果損失發生在災區並且是由於聯邦宣佈的災難，\n那麼您可以使用承包商安全港法或災難貸款評估\n法。在承包商安全港法下，您可以使用由獨立且\n持照的承包商準備的合約中指定的維修合約價格\n來確定您的個人用途住宅房地產的公平市值下降\n金額。除非您受制於您和承包商簽署的具有約束\n力的合約，並且承包商明訂了將您的個人用途住\n宅房地產恢復到事故發生前的狀態的逐項費用，\n否則安全港法不適用於您。\nCAUTION\n!\n547 號刊物 (2023)\n5\n", "聯邦宣佈的災難法 —— 災害貸款估價。在\n災難貸款評估安全港法下，您可以使用準備從聯\n邦政府獲得聯邦資金貸款或貸款擔保並指出您在\n聯邦宣佈的災難中的估計損失的，以判定您個人\n用途的住宅不動產的公平市值下降金額。\n個人物品安全港法。個人物品通常包括遭受意\n外事故或竊盜損失的個人擁有且不用於貿易或業\n務的有形個人財產。個人物品不包括隨時間保持\n或增加其價值的物品或某些其他類型的財產。有\n關更多詳細資訊，請參閱 2018-08 稅收條款。\n個人物品的安全港法是聯邦宣佈的災難的最低限\n度法和重置成本安全港法。\n最低限度法在最低限度法下，您可以對您的\n個人物品公平市值的下降金額做出善意的估計。\n您必須保留描述您受影響的個人物品以及估算損\n失的方法的記錄。此方法僅限於 5,000 美元或以\n下的損失。\n聯邦宣佈的災難的重置成本安全港法。聯邦\n宣佈的災難的重置成本安全港法讓您能判定在聯\n邦宣佈的災難發生之前位於災區的個人物品的公\n平市值，以計算您的意外事故或竊盜損失金額。\n如要使用重置成本安全港法，您必須首先確定用\n新的個人物品替換您的個人物品當下的成本，然\n後根據您擁有該個人物品的每一年將該金額減少\n10%。請參閱 2018-08 稅收條款中的個人物品\n估價表。除了 2018-08 稅收條款中指名的特定\n例外情況，如果您選擇使用重置成本安全港法，\n那麼您必須對您的所有個人物品使用該方法。\n這些安全港法中的每一種都受其他規則和例\n外的約束。有關其他資訊，請參閱 2018-08 稅\n收條款。\n避風港損失金額的扣除項目。透過安全港法確\n定的損失必須減去第三方免費向您提供的任何維\n修（例如，由義工完成的工作或透過捐贈完成的\n工作）的價值。此外，從您的損失中扣除您收到\n的任何保險、賠償或其他補償金額。\n《表格 4684》的報告要求。請在《表格\n4684 》中附上一份聲明，說明您使用了\n2018-08 稅收條款來判定您的意外事故金額。包\n括使用的特定安全港法。在填寫《表格 4684》 \n時，請勿在每個財產的第 5 行或第 6 行都填入\n金額。相反地，請在第 7 行中填入根據相關安\n全港法判定的公平市值下降金額。\n稅務手續指南 \n2018-08, \n2018-2 \nI.R.B.286 ，位於 \nIRS.gov/irb/\n2018-02_IRB#RP-2018-09（英文文），\n規定安全港方法，您可以用來計算您在個人使用\n居住房地產和個人財產方面的意外事故損失和盜\n竊損失金額。如果您具備資格並使用稅務手續指\n南 2018-08 中描述的安全港方法，IRS 不會質疑\n您的決定。在稅務手續指南 2018-08 中描述的\n安全港方法的使用並非強制性的。\n計算公平市值下降金額 —— 不考慮的\n項目\n在嘗試判定您的財產的公平市值的下降金額時，\n您一般不應考慮下列項目。\n保護費用。保護您的財產免遭意外事故或竊盜\n的費用不屬於意外事故或竊盜損失的一部分。您\n在保險上花費的金額或用於抵御風暴的房屋費用\n不是您損失的一部分。如果該財產是商業財產，\n則這些費用可作為商業費用扣除。\n如果您對您的財產進行永久性改善以保護其\n免受意外事故或竊盜，請將這些改善的成本添加\n到您的財產基數金額上。防止水患建立的堤防的\n成本就是一個例子。\nTIP\n例外情況。您不能將您為符合條件的減災款\n項（稍後在災區區損失中討討論論所做的任何支出用\n於增加您的財產基數金額，也不能將其作為業務\n費用扣除。）\n相關費用。由於意外事故或竊盜造成的雜費，\n例如治療人身傷害、臨時住房或租車的費用，不\n屬於您的意外事故或竊盜損失的一部分。但是，\n如果損壞或被竊盜的財產是商業財產，則它們可\n以作為商業費用扣除。\n重置費用。重置被竊盜或毀壞的財產的費用不\n屬於意外事故或竊盜損失的一部分。\n範例。您 4 年前花了 $300 美元買了一把新\n椅子。四月時，一場水患摧毀了椅子。您估計重\n置它需要 $500 美元。如果您在水患前賣掉了這\n把椅子，您估計您只能得到 $100 美元，因為已\n經持有它 4 年了。該椅子沒有投保。您的損失\n是 $100 美元，即水患前椅子的公平市值。而不\n是 $500 美元的重置費用。\n情感價值。在判定您的損失時，請勿考慮情感\n價值。如果全家福、傳家寶或紀念品被損壞、毀\n壞或被竊盜，您的損失必須以公平市值為基礎，\n並受您調整後的財產基數金額的限制。\n受災地區或周邊的財產的市值下降。您的財產\n由於位於或靠近遭受意外事故或可能再次遭受意\n外事故的地區，其價值下降不被納入考慮。您只\n有財產的實際毀損的損失。然而，如果您的家位\n於聯邦宣佈的災區，請參閱後文的災區區損失中討\n討論論的內容。\n照片和估價費用。事故發生後拍攝的照片將有\n助於說明財產受損後的狀況和價值。顯示房屋維\n修、修復或更換後狀況的照片也可能有所幫助。\n使用估價計算因意外事故或竊盜造成的公平\n市值的下降金額。請參閱前文的估價，該內容\n載於計算公平市值的減少 —— 需要考慮的項\n目，以瞭解關於估價的資訊。\n用作證明因意外事故而損壞的財產的價值和\n狀況的照片和估價費用不屬於損失的一部分。它\n們是判定您的納稅義務的費用。在 2018 年至\n2025 稅務年度，它們不能再作為雜項逐項扣除\n額進行扣除。\n調整後的基數金額\n衡量您對持有的財產的投資就是其基數金額。對\n於您購買的財產，您的基數金額通常是您的成\n本。對於您以其他方式獲得的財產，例如繼承、\n作為禮物接受或透過免稅交易獲得，您必須以另\n一種方式計算您的基數金額，計算方法如第\n551 號發行務所述。\n繼承的財產和第 1022 節的選擇。如果您從 \n2010 年去世的某人那裡繼承了財產，並且死者\n遺產的執行人使用 8939 表進行了第 1022 節的\n選擇，從死者處獲得的財產的基數增加的分配，\n則適用關於基數的特殊規則。\n2010 年去世的死者的遺產執行人可以選擇對\n從死者處獲得的財產適用修正後的結轉基數處\n理。\n有關第 1022 節選擇的更多詳細資訊，請參\n閱通知 2011-66、2011-35 I.R.B. 184，可在 \nIRS.gov/irb/2011-35_IRB#NOT-2011-66 (英文文)\n獲取得。關於第 1022 節規定的可選安全港指\n南，請參閱稅務手續指南 2011-41、2011-35 \nI.R.B. \n188\n，\n可\n在\n \nIRS.gov/irb/\n2011-35_IRB#RP-2011-41 (英文文)獲取。\n基數金額的調整。當您擁有財產時，可能會發\n生各種改變您的基數金額的事件。財產的補強或\n永久性加強等部分事件會增加基數金額。前述的\n意外事故和折舊扣除等其他事件則會降低基數金\n額。在您將上升的金額加入基數金額中或從基數\n金額中減去下降的金額後，其結果就是您的調整\n後基數金額。請參閱前文的第551 號刊物以瞭\n解計算您的財產的基數金額的更多資訊。\n保險和其他賠償\n如果您收到保險或其他類型的賠償，您必須在計\n算損失時減去賠償金額。在您獲得賠償的範圍\n內，這不算在意外事故或竊盜損失。\n如果在事故發生的那一年存在合理的恢復前\n景的賠償理賠，則在您合理確定是否會收到此類\n賠償之前，損失仍未成立。如果您預期獲得部分\n或全部損失的補償，您必須在計算損失時減去預\n期補償。即使您直到下一個稅務年度才收到款\n項，您也必須減去損失。請參閱前文的扣除除損\n失後後收收到到的補補償資資金金的內容。\n未能申報賠償理賠。如果您的財產有保險，您\n應該及時申報保險理賠以補償您的損失。如果您\n不提出保險理賠，也不能將未收回的全部金額作\n為意外事故或竊盜損失扣除，只能針對承保範圍\n以外的部分的損失進行扣除。\n一般不在承保範圍內的損失部分（例如，自\n負額）不受此規則的約束。\n範例。您的汽車保險是全保保險，自負額\n$1,000 美元。由於您的保險不保障因風暴造成\n的前 $1,000 美元的損失，因此這 1,000 美元是\n可扣除的（受限於 $100 美美元和 10% 規定，如\n後文討論）。即便您沒有申報保險理賠，也是這\n樣計算，因為您的保險不會補償您的自負額。\n賠償類型\n最常見的賠償類型是為您被竊盜或損壞的財產支\n付保險金。其他類型的賠償會在接下來討論。此\n外，也請檢閱另請參閱\n《表格 4684》的說明。如果您從僱主的緊急災\n難基金中收到資金，並且您必須用這筆錢修復或\n重置您申領意外事故扣除的財產，則您必須在計\n算意外事故扣除額將這筆錢納入計算。請僅將您\n用於重置被毀壞或損壞的財產的金額。\n範例。您的房屋被龍捲風嚴重損壞。您在保\n險公司給予賠償後的損失為 $10,000 美元。您\n的僱主為員工設立了賑災基金。從基金中獲得資\n金的員工必須用它來修復或重置他們受損或毀壞\n的財產。您從該基金中收到了 $4,000 美元，並\n將全部金額用於修理您的房屋。在計算您的意外\n事故時，您必須將您從僱主基金中收到的 \n$4,000 美元從您的未賠償損失（$10,000 美\n元）中扣除。您在應用扣除除額額限限額額（後文討\n論）前的意外事故為 $6,000 美元。\n現金禮物。如果您作為災民收到了可排除的現\n金禮物，並且您使用這些錢的方式沒有限制，那\n麼您不用從意外事故中扣除這些可排除的現金禮\n物。即便您使用這筆錢來支付在災難中損壞的財\n產的維修費用也適用。\n範例。您的家被颶風損壞了。親戚和鄰居向\n您贈送了不包括在您收入中的現金禮物。您使用\n部分現金禮物支付房屋維修費用。您如何使用現\n金禮物沒有任何限額或限制。這是一份可排除的\n禮物，因此您收到並用於支付房屋維修費用並不\n會減少您在受損房屋上的意外事故。\n6\n547 號刊物 (2023)\n", "生活費用的保險金。在下列任何一種情況下，\n您無須將用於支付生活費用所收到的保險金從您\n的意外事故中扣除。\n• 由於意外事故，您將無法使用您的主要房\n屋。\n• 由於意外事故或存在威脅，政府當局不允\n許您進入您的主要房屋。\n納入收入。如果這些保險金超過您生活費用\n的臨時增加金額，您必須將超出部分計入您的收\n入。在此金額報告在附表1（《表格 1040》）\n第 8z 行。然而，如果意外事故發生在聯邦宣佈\n的災區，則保險金無需課稅。請參閱後文的符合\n合資資格格的賑賑災款款項，該內容載於災區損失中討\n論。\n臨時增加的生活費用是您和您的家人在您無\n法使用房屋期間實際發生的生活費用與該期間您\n的正常生活費用之間的差額。實際生活費用是指\n因失去主要房屋而發生的合理和必要的費用。一\n般而言，這些費用包括您為下列各項支付的金\n額。\n• 租用合適的住房。\n• 交通。\n• 食物。\n• 公用事業。\n• 雜項服務。\n正常生活費用包括您本應承擔但由於意外事故或\n威脅而未發生的相同費用。\n範例。由於颶風，您搬出公寓一個月，搬到\n汽車旅館。您通常每月支付 $525 美元的租金。\n由於公寓該月無人居住而沒有支出任何費用。您\n本月的汽車旅館租金為 $1,200 美元。一般每月\n支付 $200 美元的食物費用。您住在汽車旅館的\n那個月的伙食費是 $400 美元。您從保險公司收\n到了 $1,100 美元，用於支付您的生活費用。您\n判定必須包含在收入中的款項如下。\n1. 保險對生活費\n的支付的款項. . . . . . . . . . . . . . . . . . .\n1,100 美元\n2. 由於颶風而無法使用房屋\n的月份的實際費用. . . . . . . . 1,600 \n3. 正常生活費. . . . . . . . . . . . . .\n 725 \n4. 臨時增加的生活開銷：從第 2 行中\n減去第 3 行. . . . . . . . . . . . . . . . . . . . .\n875\n5. 收入中包含的款項金額：從第 1 行\n中減去第 4 行. . . . . . . . . . . . . . . . . . .\n 225 \n美元\n包含的稅務年度。您會在您能重新使用主要\n房屋的那一年將保險款項的應稅部分納入收入，\n或在那之後在您收到保險款項的應稅部分的那年\n納入收入。\n範例。您的主要房屋在 2021 年 6 月被龍捲\n風摧毀。 2022 年 11 月，您重新使用您的房\n屋。您在 2021 年和 2022 年收到的保險金比在\n那些年的生活費的臨時增加金額多 1,500 美元。\n您在 2022 年表格 1040 中將本金額納入收入。\n如果在 2023 年，您收到後續款項來支付您在 \n2021 年和 2022 年的生活費用，您必須在 2023 \n年表格 1040 或表格 1040-SR 中將這些款項納入\n收入。\n賑災。您收到的食品、醫療用品和其他形式的\n援助皆不會減少您的意外事故，除非它們是遺失\n或毀壞的財產的替代品。\n您因聯邦宣佈的災難而產生的費用所收\n到的合資格賑災款項對您而言不是應稅\n收入。如需瞭解更多資訊，請參閱符合合資\n資格格的賑賑災款款項，該內容載於後文的災區損失\n的內容。\n災難失業救濟金是需要被課稅的失業救濟\n金。\n一般而言，根據斯塔福德法獲得的賑災補助\n金不包括在您的收入中。請參閱後文的聯聯邦賑賑\n災補補助金金，該內容載於災區損失。\n貸款資金。請勿將用於修復或重置您申領意外\n事故扣除額的財產的貸款資金從您的意外事故中\n扣除。如果您的聯邦貸款被取消（全額減免），\nTIP\n請參閱後文的全全額額減免免的聯聯邦貸款款，該內容載\n於災區損失中討論。\n扣除損失後收到的補償資金\n如果您使用預期的補償金額計算您的意外事故或\n盜竊損失，您可能會需要在實際獲得補償的稅務\n年度調整您的納稅申報表。本節說明您可能需要\n採取的調整措施。\n如果您為維修惡化混凝土地基對個人住\n宅造成的損壞而支付了款項，並在原始\n或修改過的聯邦個人所得稅納稅申報表\n上申報扣減，並且康涅狄格地基解決方案賠償公\n司 (CFSIC) 已向您（或向代表您的承包商）支付\n款項，則您必須將一些或部分付款納入您的總收\n入。參見公告 2020-5, 2020-19 I.R.B.796（位於\nIRS.gov/irb/2020-19_IRB#ANN-2020-5 \n（英文\n文））。\n實際補償低於預期。如果您日後收到的補償低\n於您的預期，請將該差額作為損失與您的其他損\n失（如果有）一起計入您可以合理預期不再獲得\n補償的年份。\n範例。您的私人汽車在 2022 年與另一輛車\n相撞被毀時的公平市值為 $2,000 美元。事故是\n由於另一名駕駛的疏忽造成的。在 2022 年底，\n能合理預期另一輛車的車主可能會全額補償您。\n您在 2022 年沒有可扣除的損失。\n2023 年 1 月，法院判給您 $2,000 美元的判\n決。然而，在 7 月時，事情明顯變得您將無法\n從另一位駕駛那裡收取任何款項。您可以扣除在\n應用扣除除額額限限額額後計算出來的 2023 年損失\n（在不超過您 2023 年個人意外事故收益的範圍\n內）（後文討論）。\n實際補償超出預期。如果您後來收到的補償金\n額超出您的預期，在您申請扣除損失後，您可能\n需要在收到額外補償金額的年份將額外補償金額\n計入當年的收入中。然而，如果原始扣除額的任\n何部分皆沒有減低您前一年的稅款，請不要將該\n部分補償金額計入您的收入中。您無需重新計算\n您申請扣除額的那一年的稅款。請參閱第 525 \nCAUTION\n!\n表 2。個人用途財產扣除限額規定\n$100 美元規則 \n10% 規則\n一般應用\n在計算扣除額時，您必須針對每份意外事故或\n盜竊損失扣除 $100 美元。在您計算出損失金額\n後，將此規則應用於個人用途的財產。\n您必須將因聯邦宣佈的災難造成的總意外事故或\n盜竊損失減少調整後總收入 (AGI) 的 10%。在您\n針對每項損失扣除 $100 美元後，將此規則應用\n於個人用途的財產（$100 美元規則）。\n單一事件\n即使許多財產受到影響，也只能應用此規則一\n次。\n即使許多財產受到影響，也只能應用此規則一\n次。\n一次以上的事件\n應用於每個事件的損失。\n應用於所有聯邦宣佈的災難造成的所有損失的總\n和。\n一個以上的人 ——\n損失源自於同一個事件\n (已婚聯合報稅配偶除外)\n個別應用於每人。\n個別應用於每人。\n已婚配偶 —\n 在同一事件中\n 遭上損失\n聯合\n申報\n納稅申報表\n視同單身人士應用。\n視同單身人士應用。\n個別\n申報\n納稅申報表\n個別應用於每個配偶。\n個別應用於每個配偶。\n一位以上的擁有者\n (已婚聯合報稅配偶除外)\n個別應用於共同擁有財產的每位所有者。\n個別應用於共同擁有財產的每位所有者。\n計算您的扣除額時，符合合資資格格的災難難損失必須扣除 $500 美元。請參閱前文的災區區損失中討討論論以瞭解更多資訊。\n** 10% 規則不適用於符合合資資格格的災難難損失。請參閱前文的災區區損失中討討論論以瞭解更多資訊。\n547 號刊物 (2023)\n7\n", "號刊物的追回事項以瞭解要在收入中計入多少\n額外補償金額。\n範例。 2022 年時，一場被聯邦政府宣佈為\n災難的颶風摧毀了您的汽艇。您的損失為 \n$3,000 美元，而您估計您的保險將理賠其中的 \n$2,500 美元。您沒有在 2022 年的納稅申報表中\n逐項列出扣除額，也沒有按損失金額增加標準扣\n除額。當保險公司為您賠償損失時，您無需將任\n何賠償報告為收入。即使理賠金額為全額的 \n3,000 美元也是如此，因為您沒有在 2022 年的\n納稅申報表中扣除損失。損失並沒有降低您的稅\n金。\n如果您收到的所有賠償總額超過您對被\n毀損或被竊盜財產的調整後基數金額，\n您將獲得意外事故或盜竊收益。如果您\n已經扣除了損失並在以後一年收到補償，您可能\n需要將收益計入您以後一年的收入中。須將收益\n做為普通收入的計入，最高至在前一年減低您的\n稅款的扣除額。您可能可以遞延任何剩餘的收\n益，如後文遞遞延延收收益益的內容。\n實際補償與預期相同。如果您在日後收到的補\n償金額正好符合您的預期，您就不必將任何補償\n包括在您的收入中，也不能扣除任何額外的損\n失。\n範例。 2023 年 12 月，您的私人汽車在一\n場被聯邦政府宣佈為災難的水患中受損。修理汽\n車的費用為 $950 美元。您擁有全保保險，自負\n額 $100 美元。您的保險公司同意賠償您剩餘的\n損失。因為您期望保險公司會進行補償，所以您\n在 2023 年沒有意外事故扣除額。\n由於 $100 美元規則，您不能扣除作為自負\n額支付的 $100 美元。當您在 2024 年從保險公\n司收到 $850 美元時，請勿將其報告為收入。\n扣除限額\n在您計算出您的意外事故或盜竊損失金額後，您\n必須計算出您可以扣除的損失金額。\n個人用途財產的意外事故和盜竊損失的扣除\n額是有限的。針對 2018 年至 2025 年的稅務年\n度，個人的意外事故和盜竊損失只能在可歸因於\n聯邦宣佈的災難的範圍內扣除。由聯邦宣佈的災\n難造成的個人意外事故和盜竊損失受制於每項意\n外事故 $100 美元和 10% 的規則，詳情討論於\n後文。$100 美元和 10% 規則也被整理在表表 2。\n上述可歸因於聯邦宣佈的災難的個人意外事\n故和盜竊損失扣除額的限制規定在您在當前稅務\n年度存在個人意外事故收益時存在特例情形。在\n此情況下，您可以透過並非因聯邦政府宣佈的災\n難導致的任何意外事故損失，減少您的個人意外\n事故收益。請使用任何超額收益來減少因聯邦政\n府宣佈的災難導致的損失。10% 規則適用於存\n在的任何聯邦災難損失。\n企業財產和創收意外事故不受此等規則規\n限。但是，如果您的意外事故損失或盜竊損失涉\n及您用作業務或出租的房屋，您的可扣除損失可\n能不多。請參閱 4684 表 B 部分的說明。如果意\n外事故損失或盜竊損失涉及被動活動中使用的財\n產，請參閱 8582 表【被動活動損失限制】（英\n文）和其說明。\n100 美元規則\n在您計算您個人使用的財產的意意外外事故損失或\n盜竊竊損失後後，（下文予以討論），您必須從損失\n中減去 100 美元。此扣除額適用於每項總意外\n事故損失或盜竊損失，包括並非因聯邦政府宣佈\nCAUTION\n!\n的災難導致的那些損失，即用於扣除您的個人意\n外事故收益的損失。有多少項財產涉及某一事\n件，這無關緊要。只扣減 100 美元。\n範例。您的車輛有750 美元的免賠碰撞\n險。車輛在在一次碰撞中損壞。保險公司向您支\n付減去 750 美元免賠額的賠償款。意外事故損\n失金額僅依據免賠額計算。由於個人使用的財產\n意外事故損失的首筆 100 美元不屬於免賠額，\n所以意外事故損失為 650 美元（750-100 美\n元）。\n符合條件的災難損失必須減去 500 美\n元。請參閱下文災區區損失，瞭解詳情。\n單一事件。通常，起源上密切相關的事件造成\n單一意外事故。當損害是由兩個或兩個以上密切\n相關的原因造成的，例如同一場風暴造成的風災\n和洪災，則為單一意外事故。單次意外事故可能\n損壞兩項以上財產，例如龍捲風損壞您的房屋和\n您停在私家車道上的車輛。\n範例 1。龍捲風損壞您的遊船。您在風暴中\n還丟失一些划船設備。您在船舶和設備方面損失\n分別為 5,000 美元和 1,200 美元。您的保險公司\n賠償您 4,500 美元的船舶損失。您的設備未投保\n險。您的意外事故損失是由於單次事件造成的，\n所以 100 美元規則適用一次。您在應用 10% 規規\n則以前，請計算您的損失（後文予以討論）， \n詳見下文。\n船舶\n設備\n1. 損失 . . . . . . . . . . . . .\n5,000 美元1,200 美元\n2. 減去保險. . . . . . . . . .\n4,500 美元\n-0-\n3. 賠償後損失. . . . . . . .\n500 美\n元1,200 美元\n4. 總損失. . . . . . . . . . . . . . . . . . . . 1,700 美元\n5. 減去 100 美元. . . . . . . . . . . . .\n100 美元\n6. 10% 規則前損失.1,600 美元\n範例 2。一月份，竊賊闖入您家，盜走一枚\n戒指和一件皮大衣。您因戒指和大衣分別損失 \n200 美元和 700 美元。這是一起盜竊案。100 美\n元規則適用於總計 900 美元損失。\n範例 3。 10 月，颶風將您的屋頂吹走。颶\n風引起的洪水進一步損壞您的房子，毀壞您的傢\n俱和私家車。這被視為是單次意外事故。100 美\n元規則適用於您由於洪水和暴風造成的總損失。\n超過一項損失。如果您在您的納稅年度遭遇超\n過一項意外事故損失或盜竊損失，您必須將每次\n損失減去 100 美元。\n範例。 1 月，您的私家車在一場暴風雨中損\n壞。您在收到保險賠償後的損失為 75 美元。2 \n月，您的車在另一場暴風雨中損壞。這次您在收\n到保險賠償後的損失為 90 美元。100 美元規則\n適用於每次分開的意外事故損失。因為兩場暴風\n雨中任何一場都未造成超過 100 美元的損失，\n您無權就這些暴風雨進行扣除。\n超過一個人。如果兩個以上個人（提交合併報\n稅表的配偶除外）發生同一意外事故或盜竊，\n100 美元規則分別適用於每個人。\n範例。颶風損壞您的房屋，也損壞您的賓客\n的動產。您必須將您的損失扣除 100 美元。您\n的賓客必須將其損失扣除 100 美元。\nCAUTION\n!\n已婚納稅人。如果您和配偶提交合併報稅\n表，運用 100 美元規則時，您們被視為一個\n人。無論您們是共同還是分別擁有財產，都無關\n緊要。\n如果您和配偶遭遇意外事故損失或盜竊損\n失，您們提交分開的報稅表，則您們必須分別從\n損失中扣除 100 美元。即使您們共同擁有財\n產，也是如此。如果一位配偶擁有財產，則只有\n該配偶可以在分開的報稅表上申請損失扣除。\n如果您們完全作為租戶擁有的財產發生意外\n事故損失或盜竊損失，您們可分別在分開的報稅\n表上，計算僅一半損失的扣除額。您們都不可以\n在分開的報稅表上計算全部損失的扣除額。您們\n必須分別從損失中扣除 100 美元。\n超過一個所有者。如果兩個以上個人（提交合\n併報稅表的配偶除外）共同擁有的財產產生損\n失，100 美元規則分別適用於每個人。例如，如\n果兩姐妹一同住在共同擁有的房屋，她們的房屋\n發生意外事故損失，100 美元規則分別適用於每\n個姐妹。\n10% 規則\n您必須從您的聯邦總意外事故損失中扣除您的調\n整後總收入 (AGI) 的 10%。從每項損失扣除 100 \n美元後，適用本規則。如需瞭解更多資訊，請參\n閱 4684 表的說明。如果您因意外事故或盜竊獲\n得收益和遭到損失，請參閱本討論下文中的收收益\n益和損失。\n範例。 9 月，您的房屋被聯邦政府宣佈的災\n難的熱帶風暴損壞。您的保險賠償後損失為 \n2,000 美元。您遭受損失當年的調整後總收入\n(AGI) 為 29,500 美元。按如下方式計算您的意外\n事故損失。\n1. 保險理賠後損失. . . . . . . . . . . . . .\n2,000 美元\n2. 減去 100 美元. . . . . . . . . . . . . . . .\n100 美\n元\n3. 100 美元規則後損失. . . . . . . . . .\n1,900 美元\n4. 減去 29,500 美元調整後總收入 \n(AGI) 的 10% . . . . . . . . . . . . . . . . .\n2,950 美元\n5. 意外事故損失扣除額. . . . . . .\n-0- 美元\n因為您的損失（1,900 美元）低於您調整後\n總收入 (AGI) 的 10%（2,950 美元），您沒有意\n外事故損失扣除額。\n10% 規則不適用於符合條件的災難損\n失。請參閱下文災區區損失，瞭解詳情。\n超過一項損失。如果您在您的納稅年度遭遇超\n過一項意外事故損失或盜竊損失，請從每項損失\n中減去任何賠償和 100 美元。然後，您必須從\n您的聯邦總意外事故損失中扣除您的調整後總收\n入 (AGI) 的 10%。\n範例。 3 月，您的車輛在聯邦政府宣佈為災\n難的洪水中毀壞。您的車未投保，因此您收不到\n任何保險賠償。您的車輛損失為 1,800 美元。\n11 月，另一場被聯邦政府宣佈為災難的洪水，\n損壞您的地下室，完全毀壞您的傢俱、洗衣機、\n烘乾機和您儲藏在裡面的其他物品。您從保險公\n司獲得賠償後，您的地下室物品損失為 2,100 美\n元。洪水發生當年您的調整後總收入 (AGI) 為 \n25,000 美元。按如下方式計算您的意外事故損\n失扣除額。\nCAUTION\n!\n8\n547 號刊物 (2023)\n", "車輛\n地下室\n1. 損失. . . . . . . . . . . . . .\n1,800 美元2,100 美元\n2. 每次事故減去 100 \n美元. . . . . . . . . . . . . .\n100 美\n元\n100 美元\n3. 100 美元規則後損\n失. . . . . . . . . . . . . . . .\n1,700 美元2,000 美元\n4. 總損失. . . . . . . . . . . . . . . . . . . . 3,700 美元\n5. 減去 25,000 美元調整後總收\n入 (AGI) 的 10% . . . . . . . . . . . . . 2,500 美元\n6. 意外事故損失扣除額. . . . . . 1,200 美元\n已婚納稅人。如果您和配偶提交合併報稅表，\n運用 10% 美元規則時，您們被視為一個人。無\n論您們是共同還是分別擁有財產，都無關緊要。\n如果您們提交分開的報稅表，10% 規則適用\n於申請損失的每份申報表。\n超過一個所有者。如果兩個以上個人（提交合\n併報稅表的配偶除外）共同擁有的財產發生損\n失，10% 規則分別適用於每個人。\n收益和損失。如果您有意外事故收益或盜竊收\n益以及個人使用財產的損失，您須將總收益與總\n損失進行對比。在將每項損失減去任何賠償和 \n100 美元後，以及在您將聯邦意外事故損失減去\n您的調整後總收入 (AGI) 10% 之前，請進行上述\n操作。\n意外事故收益或盜竊收益不包括您選擇\n推遲填報的收益。請參閱下文推推遲遲填填報報收\n收益益。\n損失大於收益。如果您的損失超過您確認的\n收益，請從損失中減去收益，並將結果減去您調\n整後總收入 (AGI) 的 10%。剩餘部分（如有）是\n個人使用財產的免稅損失。\n如果您的損失並非因聯邦政府宣佈的災難所\n致，請參閱 4684 表的說明第 14 行。並非因聯\n邦政府宣佈的災難導致的損失，只能用於抵消收\n益。\n如果您遭受符合條件的災難損失，請參閱\n4684 表的說明第 15 行，以瞭解詳情。\n範例。您的盜竊損失在扣除賠償和 100 美\n元後為 2,700 美元。您的意外事故收益為 700 \n美元。因為您的盜竊損失並非因聯邦政府宣佈的\n災難所致，所以您只能用 700 美元的損失抵消 \n700 美元意外事故收益。\n收益大於損失。如果您確認的收益大於您的\n損失，請從您的收益中減去您的損失。差額視為\n資本收益，必須在附表 D（1040 表）中予以填\n報。10% 規則不適用於您的收益。如果您的損\n失並非因聯邦政府宣佈的災難所致，請參閱\n4684 表的說明第 14 行。\n範例。您的盜竊損失在扣除賠償和 100 美\n元後為 600 美元。您的意外事故收益為 1,600 \n美元。因為您的收益大於損失，您必須在附表\nD（1040 表）中予以填報。\n更多資訊。如需瞭解如何計算已確認收益的\n資訊，請參閱下文計計算收收益益。\n計算扣除額\n通常，您必須針對被盜、損壞或毀壞的每件物\n品，分別計算您的損失。但是，特別規則適用於\n您擁有的用於個人用途的不動產。\nCAUTION\n!\n不動產。計算您擁有的用於個人用途不動產損\n失時，所有修繕建築（例如，樓房和觀賞樹木和\n修繕建築所在土地）都要考慮在內。\n範例 1。 6 月，一場龍捲風毀壞您的湖畔別\n墅，幾年前建造該別墅的成本為 144,800 美元\n（包括地價 14,500 美元）。（您的土地未受\n損。）這是您當年唯一的意外事故損失或盜竊\n損失。緊接龍捲風之前的財產公平市值為 \n180,000 美元（別墅 145,000 美元，地價 \n35,000 美元）。緊接龍捲風之後的公平市值為 \n35,000（土地的價值）。您從保險公司收到\n130,000 美元。龍捲風發生當年您的調整後總收\n入 (AGI) 為 80,000 美元。您按以下方式計算的\n意外事故損失扣除額為 6,700 美元。\n1. 整份財產的經調整基數（本例\n中的成本）. . . . . . . . . . . . . . . .\n144,800 美元\n2. 龍捲風前整份財產的公平市值. . .\n180,000 美元\n3. 龍捲風後整份財產的公平市值. . .\n35,000 美元\n4. 整份財產的公平市值減少。 \n（第 2 行 - 第 3 行）. . . . . . . .\n145,000 美元\n5. 損失（第 1 行或第 4 行的較小\n數值）. . . . . . . . . . . . . . . . . . . .\n144,800 美元\n6. 減去保險. . . . . . . . . . . . . . . . . .\n130,000 美元\n7. 賠償後損失. . . . . . . . . . . . . . . .\n14,800 美元\n8. 減去 100 美元. . . . . . . . . . . . . .\n100 美元\n9. 100 美元規則後損失. . . . . . . .14,700 美元\n10. 減去 80,000 美元調整後總收\n入 (AGI) 的 10% . . . . . . . . . . . . 8,000 美元\n11. 意外事故損失扣除額. . . . . . 6,700 美元\n範例 2。您在數年前購買了您的房屋。您支\n付了 150,000 美元（地價 10,000 美元，房屋\n140,000 美元）。您還為景觀美化花費 2,000 美\n元。今年，一場颶風毀壞您的房屋。颶風還毀壞\n您院內的灌木和樹木。這場颶風是您當年唯一的\n意外事故損失或盜竊損失。具備資格的估價師在\n颶風前對該房產的整體估值為175,000 美元，\n但颶風過後僅為 50,000 美元。颶風過後不久，\n保險公司賠償您 95,000 美元的損失。您今年的\n調整後總收入 (AGI) 為 70,000 美元。按如下方\n式計算您的意外事故損失扣除額。\n1. 整份財產的調整後基數（土\n地、樓房和景觀美化成\n本）. . . . . . . . . . . . . . . . . . . . . .\n152,000 美元\n2. 龍捲風前整份財產的整份財產的公平市值. . .\n175,000 美元\n3. 颶風後整份財產的公平市值. . .\n50,000 美元\n4. 整份財產的公平市值減少。 \n（第 2 行 - 第 3 行）\n125,000 美元\n5. 損失（第 1 行或第 4 行的較小\n數值）. . . . . . . . . . . . . . . . . . . .\n125,000 美元\n6. 減去保險. . . . . . . . . . . . . . . . . .\n95,000 美元\n7. 賠償後損失. . . . . . . . . . . . . . . .\n30,000 美元\n8. 減去 100 美元. . . . . . . . . . . . . .\n100 美元\n9. 100 美元規則後損失. . . . . . . .29,900 美元\n10. 減去 70,000 美元調整後總收\n入 (AGI) 的 10% . . . . . . . . . . . . 7,000 美元\n11. 意外事故損失扣除額. . . . . .\n22,900 美元\n動產。動產指不動產以外的任何財產。如果您\n的動產被盜，或因意外事故損壞或毀壞，您必須\n為每項財產分別計算損失。然後將這些分開的損\n失合併，計算總損失。從總損失中減去 100 美\n元和您的調整後總收入 (AGI) 的 10%，以計算損\n失扣除額。\n範例 1。 8 月，一場暴風雨毀壞您價值 \n18,500 美元的遊船。經確定，這場暴風雨為聯\n邦政府宣佈的災難。這是您當年唯一的意外事故\n損失或盜竊損失。遊船緊接暴風雨前的公平市值\n為 17,000 美元。您未為該船投保，但能夠打撈\n船舶發動機，可以賣 200 美元。意外事故發生\n當年您的調整後總收入 (AGI) 為 70,000 美元。\n儘管發動機是分開出售的，但它是遊船的一\n部分，而不是分開的財產。按如下方式計算您的\n意外事故損失扣除額。\n1. 調整基數（本例中的成\n本）. . . . . . . . . . . . . . . . . . . . . .\n18,500 美元\n2. 暴風雨前的公平市值. . . . . . . .\n17,000 美元\n3. 暴風雨後的公平市值. . . . . . . .\n200 美元\n4. 公平市值減少（第 2 行 - 第 3 \n行）. . . . . . . . . . . . . . . . . . . . . .\n16,800 美元\n5. 損失（第 1 行或第 4 行的較小\n數值）. . . . . . . . . . . . . . . . . . . .\n16,800 美元\n6. 減去保險. . . . . . . . . . . . . . . . . .\n-0-\n7. 賠償後損失. . . . . . . . . . . . . . . .\n16,800 美元\n8. 減去 100 美元. . . . . . . . . . . . . .\n100 美元\n9. 100 美元規則後損失. . . . . . . .16,700 美元\n10. 減去 70,000 美元調整後總收\n入 (AGI) 的 10% . . . . . . . . . . . . 7,000 美元\n11. 意外事故損失扣除額. . . . . . 9,700 美元\n範例 2。 6 月，您遭遇車禍，將您的私家車\n和古董懷表完全毀壞。您買車花了 30,000 美\n元。車輛在事故前的公平價值為 17,500 美元。\n車輛在事故後的公平價值為 180 美元（殘\n值）。您的保險公司賠償您 16,000 美元。\n您的表未投保。您買表花了 250 美元。表在\n事故前的公平價值為 500 美元。同年，您還因\n聯邦政府宣佈的災難獲得 2,000 美元意外事故收\n益，遭遇單獨的 5,000 美元意外事故損失。您當\n年的調整後總收入 (AGI) 為 97,000 美元。您按\n如下方式計算的意外事故損失扣除額為零。\n547 號刊物 (2023)\n9\n", "車輛\n表\n1. 經調整基數（成本）. . .\n30,000 美元\n250 美\n元\n2. 事故前公平市值. . . . . . .\n17,500 美元\n500 美\n元\n3. 事故後公平市值. . . . . . .\n180\n-0-\n4. 公平市值減少（第 2 \n行 - 第 3 行）. . . . . . . . .\n17,320 美元\n500 美\n元\n5. 損失（第 1 行或第 4 行\n的較小數值）. . . . . . . . .\n17,320 美元\n250 美\n元\n6. 減去保險. . . . . . . . . . . . .\n16,000 美元\n-0-\n7. 賠償後損失. . . . . . . . . . .\n1,320 美元\n250 美\n元\n8. 總損失. . . . . . . . . . . . . . . . . . . . . . .\n1,570 美元\n9. 減去 100 美元. . . . . . . . . . . . . . . . . 100 美\n元\n10. 應用 100 美元規則後，並非因聯\n邦政府宣佈的災難導致的損失. . .\n1,470 美元\n11. 意外事故收益. . . . . . . . . . . . . . . . .\n2,000 美元\n12. 並非因聯邦政府宣佈的災難導致的\n意外事故損失. . . . . . . . . . . . . . . . .\n1,470 美元\n13. 抵消並非因聯邦政府宣佈的災難\n導致的損失後的剩餘收益\n（第 11 行 - 12 行；如果結果為零\n或更低，則輸入 -0-）. . . . . . . . . .\n530 美\n元\n14. 因聯邦政府宣佈的災難導致的\n意外事故損失. . . . . . . . . . . . . . . . .\n5,000 美元\n15. 減去 100 美元. . . . . . . . . . . . . . . . . 100 美\n元\n16. 100 美元規則後損失. . . . . . . . . . .\n4,900 美元\n17. 減去剩餘收益（第 13 行）. . . . . . 530 美\n元\n18. 減去收益後的損失. . . . . . . . . . . . .\n4,370 美元\n19. 減去 97,000 美元調整後總收入 \n(AGI) 的 10% . . . . . . . . . . . . . . . . .\n9,700 美元\n20. 因聯邦政府宣佈的災難導致的\n意外事故損失扣除額. . . . . . . .\n -0- 美\n元\n不動產和動產。意外事故涉及不動產和動產\n時，您必須分別計算每類財產的損失。但是，\n您要從總損失中扣除單筆 100 美元。然後，您\n應用 10% 規則，計算意外事故損失扣除額。\n範例。 7 月，被聯邦政府宣佈為災難的颶風\n損壞您的房屋，該房屋及土地共花費 164,000 \n美元。這份財產緊接暴風雨發生前的公平市值為 \n170,000 美元；緊接暴風雨發生後的公平市值為 \n100,000 美元。您的傢俱也被損壞。您分別計算\n每件損壞家用物品的損失，總損失為 600 美\n元。\n對於房屋損壞，您從保險公司收到 50,000 \n美元，但您的傢俱未投保。颶風發生當年您的調\n整後總收入 (AGI) 為 65,000 美元。您按以下方\n式計算颶風給您造成的意外事故損失扣減額。\n1. 不動產的經調整基數（本例\n中的成本）. . . . . . . . . . . . . . .\n164,000 美元\n2. 颶風前不動產的公平市值. . .\n170,000 美元\n3. 颶風後不動產的公平市值. . .\n100,000 美元\n4. 不動產的公平市值減少 \n（第 2 行 - 第 3 行）. . . . . . . 70,000 美元\n5. 不動產損失（第 1 行或第 4 \n行中的較小者）. . . . . . . . . . . 70,000 美元\n6. 減去保險. . . . . . . . . . . . . . . . . 50,000 美元\n7. 獲得賠償後的不動產損失. . . 20,000 美元\n8. 傢俱損失. . . . . . . . . . . . . . . . .\n600 美元\n9. 減去保險. . . . . . . . . . . . . . . . .\n-0-\n10. 獲得賠償後的傢俱損失. . . . .\n600 美元\n11. 總損失（第 7 行加第 10 \n行）. . . . . . . . . . . . . . . . . . . . . 20,600 美元\n12. 減去 100 美元. . . . . . . . . . . . .\n100 美元\n13. 100 美元規則後損失 . . . . . . . 20,500 美元\n14. 減去 65,000 美元調整後總收\n入 (AGI) 的 10% . . . . . . . . . . .\n6,500 美元\n15. 意外事故損失扣除額. . . . . 14,000 美元\n部分用於商業和部分用於個人目的的財產。財\n產部分用於個人目的，部分用於經營或創收目的\n時，個人使用部分和經營或創收部分的意外事故\n損失或盜竊損失的扣除額，必須分別計算。您必\n須分別計算每一項損失，因為歸因於這兩種用途\n的損失是以兩種不同的方式計算。計算每項損失\n時，分配總成本或基數、意外事故損失或盜竊損\n失之前和之後的公平市值，以及商業和個人使用\n財產之間的保險或其他賠償。100 美元規則和 \n10% 規則僅適用於個人使用部分財產的意外事\n故損失或盜竊損失。\n範例。您擁有一棟在租賃土地上建成的樓\n房。您的樓房商住兩用。該樓房成本為 400,000 \n美元。您未對其修繕或擴建。\n3 月，一場洪災損壞整棟樓。聯邦政府將此\n次洪災宣佈為災難。樓房緊接洪災發生前的公平\n市值為 380,000 美元；之後的公平市值為 \n320,000 美元。您的保險公司賠償您 40,000 美\n元的洪災損失。洪災前樓房商業部分的折舊總額\n為 24,000 美元。洪災發生當年您的調整後總收\n入 (AGI) 為 125,000 美元。\n您的免稅企業意外事故損失為 10,000 美\n元。由於 10% 規則，您沒有免稅個人意外事故\n損失。按如下方式計算您的損失。\n企業部分\n個人部分\n1. 成本（總計 \n400,000 美\n元）. . . . . . . . . . . .\n200,000 美元200,000 美元\n2. 減去折舊. . . . . . . .24,000 美元\n-0-\n3. 經調整基數. . . . . .\n176,000 美元200,000 美元\n4. 洪災前的公平市值\n（總計 380,000 美\n元）. . . . . . . . . . . .\n190,000 美元190,000 美元\n5. 洪災前的公平市值\n（總計 320,000 美\n元）. . . . . . . . . . . .\n160,000 美元160,000 美元\n6. 公平市值減少 \n（第 4 行 - 第 5 \n行）. . . . . . . . . . . .30,000 美元30,000 美元\n7. 損失（第 3 行或第 \n6 行中的較小\n者）. . . . . . . . . . . .30,000 美元30,000 美元\n8. 減去保險. . . . . . . .20,000 美元20,000 美元\n9. 賠償後損失. . . . . .10,000 美元10,000 美元\n10. 對個人使用的財產\n減去 100 美元. . . .\n-0-\n100 美元\n11. 100 美元規則後\n損失. . . . . . . . . . . .10,000 美元\n9,900 美元\n12. 對個人使用的財產\n減去 125,000 美元\n調整後總收入 \n(AGI) 的 10% . . . .\n-0- 12,500 美元\n13. 可扣除企業損失. . 10,000 美元\n14. 可扣除個人損失. . . . . . . . . .\n-0- 美元\n計算收益\n如果您收到的保險款或其他賠償超過您對毀壞、\n損壞或被盜財產的調整基數，您將從意外事故或\n盜竊中獲得收益。您的收益計算如下：\n• 您收到的金額（後文予以討論），減\n• 意外事故或盜竊時您的財產經調整基數。\n請參閱上文經經調調整整基數數，以瞭解更多資\n訊。\n即使您的財產的公平價值減少幅度小於您的\n財產的調整基數，您也可以使用您的調整基數來\n計算收益。\n您收到的金額。您收到的金額包括任何資金，\n加上您收到的任何財產的價值，再減去您獲得賠\n償產生的任何費用。還包括用於償還損壞、毀壞\n或被盜財產的抵押貸款或其他留置權的任何賠\n償。\n範例。一場颶風毀壞您的個人住所，保險公\n司賠償您 145,000 美元。您收到 140,000 美元\n現金。剩餘的 5,000 美元直接支付給財產抵押貸\n款持有人。您收到的金額包括償還貸款的 5,000 \n美元。\n主要住所被毀。如果您因為您的主要住所被毀\n而獲得收益，通常，您可以從您的收入中減除該\n收益，就像您出售或買賣您的房屋一樣。您可以\n從收益中減除最多 250,000 美元（如果是婚後\n合併報稅，最高為 500,000 美元）。如需減除\n收益，您通常必須在住宅被毀日期結束的 5 年\n期間內擁有該住宅，並作為主要住宅居住至少 2 \n年。如需瞭解本減除相關資訊，請參閱 523 號\n刊物。如果您的收益超過您可以減除的金額，但\n您購買重置財產，則您能夠推遲填報超額收益。\n請參閱下文推推遲遲填填報報收收益益。\n10\n547 號刊物 (2023)\n", "填報收益。通常，您必須將您在收到賠償當年\n的收益填報為收入。但是，如果您滿足某些要\n求，並選擇推遲依據以下規則填報收益，您就不\n能填報收益：推遲填報收益。\n如需瞭解如何填報收益，請參閱下文如如何報報\n告損益益。\n如果您擁有您選擇推遲填報的個人使用\n財產的意外事故收益或盜竊收益（下文\n予以解釋），您還擁有個人使用財產的\n其他意外事故收益或盜竊收益，則在計算您的意\n外事故損失或盜竊損失扣除額時，不考慮您推遲\n填報的收益。請參閱 10% 規規則該內容載於上文\n扣除限制內。\n推遲填報收益\n如果您收到與被毀或被盜財產類似或相關服務或\n使用形式的賠償，不要填報收益。您的新財產的\n基數通常與其所取代的財產的調整後基數相同。\n如果您收到金錢或不同財產作為賠償，通\n常，您必須填報您被盜或被毀財產的收益。但\n是，如果您購買的財產，在特定重置期間與收到\n與被盜或被毀財產在服務或使用方面類似或相\n關，您可以選擇推遲填報收益，下文文對對此予以\n討論。如果您購買與該財產服務或使用類似或相\n關的公司擁有財產的控股權益（至少 80%），\n您也可以選擇推遲填報收益。請參閱對對股股份份公公\n司享享有的控控股股權權益益。\n如果您對損壞財產擁有收益，如果您在恢復\n財產方面花費賠償，您可以推遲填報收益。\n為了推遲填報全部收益，您重置財產的成本\n必須至少與您收到的賠償相當。如果重置財產的\n成本低於賠償金額，您必須將收益納入您的收\n入，但以未用盡的賠償為限。\n範例。 1970 年，您花費 18,000 美元購買一\n棟海濱別墅自用。您未對其修繕或擴建。一場風\n暴在今年 1 月摧毀了這座小屋，這座小屋價值 \n$250,000 美元。您在 3 月份從保險公司收到了\n$146,000 美元。您獲得了 $128,000 美元\n（$146,000 美元 - $18,000 美元）的收益。\n您花了 $144,000 美元來重建小屋。由於這\n比收到的保險收益低，您必須在收入中計入這\n$2,000 美元（$146,000 美元 - $144,000 美\n元）。\n從相關人處購買替代財產。如果您從相關關人人處\n購買替代財產，則不能遞延報告因意外事故或盜\n竊而獲得的收益（後文討論）。本規定適用於下\n列納稅人。\n1. C 型企業。\n2. 由 C 型企業擁有超過 50% 的資本或利潤權\n益的合夥企業。\n3. 所有其他類型企業（包括個人、合夥企業\n（不包括在（2）所述的企業以及 S 型企\n業）在該納稅年度中實現的被毀損或竊取\n的財產收益如超過 $100,000 美元都適用該\n規則。\n關於在上文（3）描述的意外事故和盜竊，在判\n定總收益是否超過 $100,000 美元時，收益不能\n被任何損失抵消。如果財產歸合夥企業所有，則 \n$100,000 美元的限額適用於合夥企業和每個合\n夥人。如果該財產歸 S 型企業所有，則 \n$100,000 美元的限額適用於 S 型企業和每位股\n東。\n例外情形。如果關係人在允許替換被毀壞或\n被盜財產的期限內從非關係人處獲得財產，則此\n規則不適用。\nCAUTION\n!\n關係人。在此規則下，父母和子女、兄弟姐\n妹、擁有該公司超過 50% 已發行股票的個人，\n以及 C 型企業擁有超過 50% 的資本或利潤權益\n的兩個合夥企業等都算關係人。有關關係人的更\n多資訊，請參閱無法扣除的損失，該內容載於\n第 544 號刊物第 2 章下的關係人之間的銷售和\n交易。\n納稅人過世。如果納稅人在獲得收益後但在購\n買替代財產前死亡，收益必須在死者實現收益的\n那年申報。遺產的執行人或從意外事故或盜竊中\n獲得資金的人不能透過購買替代財產來遞延報告\n收益。\n替代財產\n您必須具體出於替代被毀壞或竊盜的財產的目的\n購買代替財產。您作為禮物或繼承獲得的財產不\n符合資格。\n您不必使用針對舊財產獲得的補償資金來購\n買替代財產。如果您把從保險公司收到的錢花在\n其他用途上，然後借錢購買替代財產，在符合其\n他條件的情況下，仍可以遞延申報。\n預付款。如果您先向承包商付款以替換您被毀\n壞或被竊取的財產，除非承包商在替換期結束前\n完工，否則您不會被視為購買了替代財產。請參\n閱後文的替換換期的內容。\n在服務或用途方面相似或相關。替代財產必須\n在服務或用途上與其被替代的財產相似或相關。\n木材損失。如果您出售了在意外事故（例如\n強風、地震或火山爆發）中倒下的木材，並將收\n益用於購買立木（而非土地），這符合替代財產\n的資格。如果您在指定的替換期內購買了立木，\n您可以遞延報告收益。\n所有者暨使用者。如果您是所有者暨使用\n者，「在服務或用途方面相似或相關」指的是\n替代財產的功能必須與其替換的財產相同。\n範例。您的房屋被大火燒毀，您將保險收益\n投資於一家雜貨店。您的替代財產在服務或使用\n上與被毀壞的財產不相似或不相關。為了在服務\n或使用上相似或相關，您的替代財產也必須被您\n用作您的家。\n災區主要居所。如果您的主要住所位於聯\n邦宣佈的災區，則特殊規則適用於與您的主要房\n屋（或房屋內的物品）損壞或毀壞相關的替代財\n產。如要瞭解更多資訊，請參閱後文的災區區房房屋\n屋實實現的收收益益的內容。\n所有者暨投資者。如果您是所有者暨投資\n者，「在服務或用途方面相似或相關」指的是\n任何替代財產必須與它所替代的財產具有類似的\n服務或用途關係。您可以透過判定下列所有內容\n來決定這一點。\n• 財產是否為您提供類似的服務。\n• 與資產相關的業務風險的性質。\n• 您在該財產的管理、服務和與租戶的關係\n方面需要耗費怎樣的心力。\n範例。您擁有出租給製造業公司的土地和建\n築物。該建築被龍捲風摧毀。在替換期間，您建\n造了一座新建築。您將新大樓出租用作雜貨批發\n倉庫。由於替代財產也是出租財產，如果在下列\n所有方面都相似，則這兩個財產在服務或使用方\n面被視為相似或相關。\n• 您的管理活動。\n• 您向租戶提供的服務數量和種類。\n• 與資產相關的業務風險的性質。\n位於聯邦宣佈的災區的商業或創收財產。如\n果您被摧毀的企業或創收財產位於聯邦宣佈的災\n區，則您為用於任何企業而獲得的任何有形替代\n財產被視為在服務或使用方面與被毀財產相似或\n相關。替代財產不必位於聯邦宣佈的災區。如要\n瞭解更多資訊，請參閱後文的災區區損失的內\n容。\n對股份公司享有的控股權益。您可以透過獲得\n一家公司的控股權益來替換財產，該公司須擁有\n與您的損壞、毀壞或被盜財產類似或相關的服務\n或用途。如果為您提供控股權益的股票成本至少\n與您的財產收到的金額（補償）一樣多，您可以\n遞延報告您的全部收益。如果您擁有的股票至少\n佔所有類別有表決權股票的總投票權的 80%，\n並且至少佔所有其他類別股票的總股數的 \n80%，則您擁有控股權。\n對公司財產的基礎的調整。您獲得控制權時\n公司持有的財產基礎必須減去您的遞延收益金額\n（如有）。您無需將公司財產的調整後基礎降低\n到低於您調整後的公司股票基礎（在減去您的遞\n延收益後判定）。\n按照下面顯示的順序將此減少分配給下列財\n產類別。\n1. 在服務或使用方面與被毀壞或被盜財產相\n似或相關的財產。\n2. 可折舊資產不在（1）中扣除。\n3. 所有其他財產。\n如果兩個或多個財產屬於同一類，則根據該類中\n所有財產的調整後基礎按比例將減少分配給每個\n財產。任何單一財產的縮減的基礎不能小於零。\n替換主要住所。如果您因主要房屋被毀而獲得\n的補償收益超過您可以從收入中扣除的金額\n（請參閱主要要住住所所被被毀毀，該內容載於前文的計\n算收益），您可以透過購買在服務或使用方面類\n似或相關的替代財產來遞延報告超額收益。如要\n遞延報告所有超額收益，替代財產的成本必須至\n少與您因破壞而收到的金額減去排除的收益相\n同。\n此外，如果您根據這些規則遞延報告您的收\n益的任何部分，您將被視為在您擁有並使用被毀\n壞的財產作為您的主要住所期間擁有並使用替代\n財產作為您的主要住所。\n替代財產的基礎。您必須在替代財產的基礎\n（其成本）中扣除遞延收益的金額。在這種方式\n下，收益稅會被遞延到您處置替代財產的時候。\n範例。一場火災摧毀了您從未住過的出租房\n屋。保險公司向您補償了 $67,000 美元的財\n產，該房屋調整後的基數為 $62,000 美元。您\n從意外事故中獲得了 $5,000 美元的收益。如果\n您在替換期內以 $110,000 美元建造了另一個出\n租房屋，您可以遞延報告收益。您將所有補償\n（包括您的全部收益）重新投資到新出租房屋\n中。您的新出租房屋的基礎是 $105,000 美元\n（$110,000 美元成本 - $5,000 美元遞延收\n益）。\n替換期\n如要遞延報告您的收益，您必須在指定的時間段\n內購買替代財產。這就是替換期。\n替換期從您的財產受損、毀壞或被盜之日開\n始。\n替代期在您實現任何部分收益的第一個稅務\n年度結束後 2 年結束。\n547 號刊物 (2023)\n11\n", "範例。您是一位日曆年納稅人。在您度假\n時，一件價值 $2,200 美元的貴重古董傢俱在您\n的家中被竊取。您在 2023 年 7 月 7 日回家時發\n現了盜竊行為。您的保險公司調查了盜竊案，直\n到 2024 年 1 月 22 日才解決您的理賠，當時他\n們向您支付了 $3,000 美元。您先在 2024 年實\n現了盜竊補償的收益，因此您必須在 2026 年 \n12 月 31 日之前替換該財產。\n災區主要居所。對於位於聯邦宣佈的災區的主\n要房屋（或房屋內的物品），替換期一般在您實\n現任何部分收益的第一個稅務年度結束後 4 年\n結束。請參閱後文的災區區損失的內容。\n範例。您是一位日曆年納稅人。一場颶風在 \n2023 年 9 月摧毀了您的家。保險公司在 2023 \n年 12 月支付給您的費用比您房屋的調整後基礎\n多了 $3,000 美元。您家所在的地區不是聯邦宣\n佈的災區。您先在 2023 年從意外事故補償中實\n現了收益，因此您必須在 2025 年 12 月 31 日之\n前替換該財產。如果您的房屋位於聯邦宣佈的災\n區，則您必須在 2027 年 12 月 31 日之前替換該\n房產。\n延長。您可以申請延長替換期。將您的書面申\n請發送到您申報納稅申報表的國稅局服務中心。\n查看您的納稅申報表說明或前往 IRS.gov 在哪哪裡裡\n申報報紙紙本本納納稅稅申報報表表（不論論是否要要付款款）以獲\n取地址。您的申請必須包含有關放寬需求的所有\n詳細資訊。您應該在替換期結束前申請。\n然而，如果您有充分的遞延理由，您可以在\n替換期結束後的合理時間內申報申請。如果您能\n證明有合理的理由在替換期無法更換，則可以批\n准延期。\n一般而言，直到替換期或延長的替換期即將\n結束時才會提出或批准延期請求。延期一般限於\n不超過 1 年的期限。替代財產的高市場價值或\n稀缺性並不是批准延期的充分理由。如果您的替\n換房產正在建設中，並且您明確表明無法在替換\n期限內完成，您可能會獲得延期。\n災區房屋實現的收益\n如果您的主要住宅位於美國總統宣佈因災難而需\n要聯邦援助的地區，並且該住宅或其任何物品因\n災難而損壞或毀壞，則下列規則適用。這些規則\n也適用於在作為其主要住所的出租房屋中獲得損\n壞或毀壞財產保險收益的承租人。\n1. 對於屬於家庭財產一部分的計劃外個人財\n產所收到的任何保險收益不予確認。\n2. 您針對房屋或房屋內的物品收到的任何其\n他保險收益都被視為收到的單個財產，並\n且您購買的在服務或用途方面相似或相關\n的任何替代財產皆被視為在服務或使用方\n面與該單一財產相似或相關。因此，僅有\n針對該單一財產收到的保險資金超出替換\n財產的費用的部分才能認列為收益。\n3. 如果您選擇遞延收到您的主要房屋或其任\n何房屋內的物品的保險或其他補償的任何\n收益，您必須購買替代財產的期限將延長\n至收益的任何部分實現的第一個納稅年度\n結束後的 4 年。\n有關如何遞延增益的詳細資訊，請參閱後文的如\n如何遞遞延延收收益益的內容。\n範例。您的主要住所及其房屋內的物品在 \n2023 年被聯邦政府宣佈的災區的龍捲風完全摧\n毀。您在 2023 年收到了 $200,000 美元的房屋\n保險收益、$25,000 美元的非計劃個人財產保險\n金、$5,000 美元的珠寶保險金以及 $10,000 美\n元的集郵保險金。\n您收到的 $25,000 美元的非計劃個人財產的\n保險賠償金不被確認為收益。\n珠寶和收集的郵票保存在您的房屋內，屬於\n您的保險單上的受保財產。在確認非自願轉換您\n的房屋及其物品的收益時，您的房屋及其替代物\n品被視為單一財產。\n如果您將 $215,000 美元剩餘保險賠償金再\n投資於置換房屋及其替代物品，您可以選擇推遲\n您的房屋、珠寶或集郵的任何收益。\n如果 $215,000 美元的保險金超過了您投資\n於重置房屋及其替代物品的金額，那麼您可能需\n要確認的收益為 $215,000 美元的保險賠償金超\n過您投資於置換房屋及其替代物品的金額。\n請參閱523 刊物以了解有關出售時可排除的\n收益的更多資訊，包括因房屋被毀而獲得的保險\n收益。\n為了推遲收益，您必須在 2028 年前購買置\n換資產。您的置換財產基數等於其成本減去任何\n推遲收益的金額。\n如何遞延收益\n您在獲得收益的那一年透過在納稅申報表上報告\n您的選擇來遞延報告您從意外事故或盜竊中獲得\n的收益。您在收到保險收益或導致產生收益的其\n他補償的那一年存在收益。\n如果被盜或毀壞的財產是由合夥企業或公司\n擁有，則只有合夥企業或公司可以選擇遞延報告\n收益。\n必要的聲明。您應該在您獲得收益的那一年的\n納稅申報表中附上一份聲明。該聲明應包括下列\n內容。\n• 意外事故或盜竊的日期和詳細資訊。\n• 您從意外事故或盜竊中獲得的保險或其他\n補償。\n• 您是如何計算收益的。\n在申報納稅申報表之前獲得的替代財產。如\n果您在獲得收益的那一年先是購買了替代財產才\n申報納稅申報表，則您的聲明還應包括有關下列\n所有內容的詳細資訊。\n• 替代財產。\n• 遞延的收益。\n• 反映遞延收益的基礎調整。\n• 您報告為收入的任何收益。\n申報納稅申報表後獲得的替代財產。如果您\n打算在您為獲得收益的那一年申報納稅申報表後\n購買替代財產，您的聲明還應說明您選擇在要求\n的替換期限內替換該財產。\n然後，您應該在您獲得替代財產的那一年的\n納稅申報表中附上另一份聲明。此聲明應包含有\n關替代財產的詳細資訊。\n如果您在一年內獲得部分替代財產，另一部\n分在另一年獲得，則您必須在每一年作出聲明。\n該聲明應包含有關當年獲得的替代財產的詳細資\n訊。\n替換替代財產。一旦您獲得了在納稅申報表隨\n附的聲明中指定為替代財產的符合資格的替代財\n產，您以後就不能替代其他符合資格的的替代財\n產。即使您在替換期內獲得其他財產也是如此。\n但是，如果您發現原來的替代財產不是符合資格\n的的替代財產，您可以（在替換期限內）替換新\n的符合資格的的替代財產。\n調整後的納稅申報表。在下列任一情況中，您\n必須為獲得收益的納稅年度申報修改過的納稅\n申報表（個人使用《表格 1040-X》）。\n• 您沒有在規定的替換期和延期內獲得替代\n財產。在此修改過的納稅申報表中，您必\n須報告收益並支付任何額外的應付稅款。\n• 您在規定的替換期和延期內獲得替代財\n產，但成本低於您因事故或盜竊而收到的\n金額。在此修改過的納稅申報表中，您必\n須報告不能遞延的收益的部分並支付任何\n額外的應繳稅款。\n三年限制。估算任何收益的稅務的期限在您針\n對下列事項通知國稅局主管的 3 年內結束。\n• 您替換了財產。\n• 您不打算替換該財產。\n• 您沒有在替換期內替換該財產。\n改變主意。您可以在替換期結束前隨時改變是\n否報告或遞延報告您的收益的想法。\n範例。您的財產在 2022 年因為聯邦宣佈的\n災難中而被毀壞。您的保險公司向您補償了\n$10,000 美元，其中 $5,000 美元是收益。您在 \n2022 年（您實現收益的那一年）的納稅申報表\n中舉報了 $5,000 美元的收益並支付了應付稅\n款。您在 2023 年購買了替代財產。您的替代財\n產價值 $9,000 美元。由於除了剩餘的 $1,000 \n美元以外，您將的所有補償都進行了再投資，\n因此您現在可以遞延舉報 $4,000 美元（5,000 \n美元 - 1,000 美元）的收益。\n如要遞延報告您的收益，請使用《表格\n1040-X》為 2022 年申報修改過的納稅申報表。\n您應該附上說明，表明您之前報告了意外事故的\n全部收益，但現在您只想舉報收益（1,000 美\n元）的一部分，該部分等於未用於替代財產的補\n償部分。\n何時報告收益和損失\n收益。如果您收到的保險或其他賠償超過您對\n毀壞或被竊取財產的調整基數，您將從意外事故\n或盜竊中獲得收益。您必須將此收益計入您收到\n補償當年的收入中，除非您選擇遞遞延延報報告收收益\n益，正如前文所述。\n損失。一般而言，您只能在發生意外事故的稅\n務年度扣除不可補償的意外事故。即使您直到下\n一年才修理或更換損壞的財產，也是如此。（然\n而，請參閱後文的災區區損失，以瞭解例外情\n形。）\n只有在您發現財產被竊取的那一年，您才能\n扣除不可補償的竊盜損失。\n如果在事故發生的那一年存在合理的恢復前\n景的賠償理賠，則在您合理確定是否會收到此類\n賠償之前，損失仍未成立。如果您不確定您的部\n分意外事故或竊盜損失是否會得到補償，請在您\n合理確定不會補償的稅務年度之前扣除該部分。\n較後的稅務年度指的是您的損失成立的年份。\n存款損失。如果您的損失是由於無力償債或\n破產的金融機構造成的存款損失，請參閱前文的存\n存款款損失的內容。\n承租人的損失。如果您從其他人那裡租賃財\n產，您可以在確定損失責任的那一年扣除意外事\n故。即使損失發生的年份或履行理賠義務的年份\n是在不同的年份也是如此。在可以合理準確地判\n定您在租賃下的義務前，您無權獲得扣除額。您\n的義務可以在賠償理賠得到解決、裁定或放棄時\n判定。\n災區損失\n本節討論了適用於聯邦政府宣佈的災區損失的\n特殊規則。它包含有關何時可以扣除損失、如何\n理賠損失、如何在災區治療您的房屋以及可以遞\n延哪些納稅期限的資訊。它還列出了聯邦緊急事\n12\n547 號刊物 (2023)\n", "務管理署（FEMA）的電話號碼。（請參閱後\n文的聯聯絡絡聯聯邦緊緊急急事務務管管理署（FEMA）的內\n容。）\n災難損失是發生在美國總統根據斯塔福德法\n判定需要聯邦政府援助的地區的損失，該損失可\n歸因於聯邦政府宣佈的災難。災區包括需要公共\n或個人援助（或兩者）的區域。聯邦宣佈的災難\n包括重大災難或緊急聲明。\n根據斯塔福德法需要公共或個人援助\n（或兩者）的區域清單可在 FEMA.gov/\nDisasters （英文文）上取得。\n聯邦緊急事務管理署災難聲明編號。如果您要\n報告因聯邦宣佈的災難而造成的意外事故或竊盜\n損失，請勾選此核取方塊並在 2023 年《表格\n4684》第 1 行上方提供的空白處填入聯邦緊急\n事務管理署指派的 DR 或 EM 聲明編號。聯邦宣\n佈的災難和聯邦緊急事務管理署災難聲明編號的\n清單可在 FEMA.gov/Disasters （英文文）上獲\n取。\n聯邦緊急事務管理署災難聲明編號由字母\n「DR」和四個數字或字母「EM」和四個數字組\n成。例如，對於田納西州強烈雷暴和可能發生的\n強烈龍捲風, \n在相應輸入框中輸入\n「DR-4712」。\n災難年度。災難年度是您因聯邦宣佈的災難而\n遭受損失的稅務年度。一般來說，災害損失是在\n災害發生的那一年是持續發生的。但是，災害損\n失也可能在災害發生後的一年後持續發生。例\n如，如果存在有合理恢復前景的補償理賠，則在\n可以合理確定地確定您是否會得到補償之前，可\n能會收到補償的任何部分損失都不成立。\n何時扣除損失。您一般必須在災難年度扣除意\n外事故。然而，如果您因聯邦宣佈的災難發生在\n需要公共或個人援助（或兩者）的地區而遭受意\n外事故，您可以選擇在緊接災難年度之前的稅務\n年度的納稅申報表或修正過的納稅申報表中扣除\n該損失.如果您做出此選擇，損失將被視為發生\n在上一年。獲得公共或個人援助（或兩者）的區\n域清單可在聯邦緊急事務管理署網站獲取，網址\n為 FEMA.gov/Disasters （英文文）。\n您必須在申報您的災難年度原始申報表（無\n延期）的正常到期日之後 6 個月的日期或之前\n選擇承擔上一年因災難造成的意外事故。如果您\n是日曆年度納稅人，您必須在 2024 年 10 月 15 \n日之前修改您的 2022 年納稅申報表，以申報發\n生在 2023 年的意外事故理賠。\n如何扣除上一年的損失。如果您已經申報了上\n一年的納稅申報表，您可以選擇透過申報修改後\n的納稅申報表，從當年的收入中申領災難損失。\n個人在《表格 1040-X》申報修改過的納稅申報\n表。（請參閱後文的如如何在《表表格格 1040-X》上報\n報告損失的內容。）\n如要選擇這麼做，請填寫 2022 年《表格\n4684》 D 部份的第 1 部份，並將其隨附到您申\n領災難損失扣除額的 2022 年的納稅申報表或修\n改過的納稅申報表。\n您必須選擇在申報災難年度原始納稅申報表\n（無延期）的正常到期日之後 6 個月內扣除上\n一年的損失。對於個人日曆年度納稅人，選擇在 \n2022 年納稅申報表上申領 2023 年災難損失的\n截止日期是 2024 年 10 月 15 日。請參閱《表\n格 4684》的 2022 年說明，瞭解有關如何在原\n始或修改後的 2022 年納稅申報表上申領這些損\n失的更多詳細資訊。\n如果您在申領災難年度的納稅申報表中要求\n扣除災難損失，並且您希望扣除前一年的損失，\n您必須在申報納稅申報表當日前申報修改過的納\nTIP\n稅申報表以刪除先前扣除的損失或包括災難損失\n扣除額在內的上一年的修改過的納稅申報表。\n在上一年的納稅申報表中申領符合資格\n的災難損失可能會導致該年度的稅收降\n低，一般會產生或增加現金退稅。\n撤銷選擇以扣除上一年度的損失。如果您想\n撤銷對在 2023 年申領災難年度的選擇以扣除前\n一個稅務年度聯邦政府宣佈的災難損失，請填寫\n2022 年的《表格 4684》的 D 部分的第二部\n分。將填寫完成的 D 部分隨附到上一年的修改\n過的納稅申報表（也就是，為了撤銷對在 2023 \n年申領災難年度的選擇而填寫的修改過的 2022 \n年納稅申報表）。\n您撤銷申領選擇的修改過的納稅申報表必須\n在作出選擇的截止日期後 90 天內申報以及在\n您申報包含災難損失的那一年的任何納稅申報表\n或修改過的納稅申報表前。\n您修改過的納稅申報表（撤銷之前的災難損\n失選擇）應重新計撤銷選擇後的納稅義務。您必\n須支付或安排支付因撤銷而需支付的任何稅款和\n利息。\n符合資格的災難損失合格的災害損失是指個人\n意外事故或個人用途財產被盜損失，該損失是由\n於總統在 2020 年 1 月 1 日至 2021 年 2 月 25 日\n期間所宣布的重大災害導致的損失。此外，這\n場災難的事故期必須在 2019 年 12 月 28 日或之\n後，2020 年 12 月 27 日或之前開始; 並且必須\n在 2021 年 1 月 26 日之前結束。合格災害損失\n的定義並不包括任何僅因 COVID-19 疫情（因為 \nCOVID-19 的事件期延長至 2021 年 1 月 26 日之\n後）而宣布的重大災害。鑑於 COVID-19 的事件\n期間一般為 2020 年 1 月 20 日至 2023 年 5 月 \n11 日，因此 COVID-19 造成的損失不屬於合格\n的災難損失。\n符合資格的的災難損失也包括個人因下列原\n因造成的個人意外事故或個人用途財產的盜竊損\n失：\n• 總統根據 2016 年斯塔福德法第 401 條宣佈\n的重大災難；\n• 哈維颶風；\n• 哈維熱帶風暴；\n• 艾爾瑪颶風\n• 瑪麗亞颶風；\n• 2017 年以及 2018 年 1 月的加州野火；以\n及\n• 總統在 2018 年以及 2019 年 12 月 21 日\n前，並持續到 2020 年 1 月 19 日根據斯塔\n福德法第 401 條宣佈的重大災難（除了那\n些可歸因於 2018 年 1 月的加州野火且已獲\n得減免的損失）。\n請參閱 IRS.gov/DisasterTaxRelief 以瞭解與\n這些災害相關的特定日期聲明和更多資訊。\n備註。如果您遭遇合格的災難損失，您有資\n格申報災難損失扣減，並且選擇在上一納稅年度\n申報損失。\n增加標準扣除額報告。如果您在《表格 4684》 \n第 15 行有符合資格的災難淨損失，並且您沒有\n逐項列出您的扣除額，您可以透過執行下列操作\n使用附表 A（《表格 1040》）申領增加的標準\n扣除額。\n1. 在附表 A 的第 16 行旁邊的虛線上填入\n《表格 4684》第 15 行中的金額和描述，\n“Net Qualified Disaster Loss.” (「符合\n資格的的災難淨損失」)。\n2. 此外，在第 16 行旁邊的虛線上填入您的標\n準扣除額和描述，“Standard Deduction \nClaimed With Qualified Disaster Loss.”\nTIP\n(「依照符合資格的災難損失申領標準扣除\n額」)。\n3. 結合這兩個金額並填入在附表 A 的第 16 行\n和《表格 1040》或《表格 1040-SR》的\n第 12 行。\n標準扣除額的替代性最低稅額調整追溯\n不適用於符合資格的災難淨損失。請參\n閱《表格 4684》的說明中的同時申報\n2023 年的《表格 6251 —— 個人的替代性最低\n稅額》以瞭解更多資訊。\n災區的主要住宅。如果您的房屋位於聯邦宣布\n的災區，如果您把補償費用用於修理或更換您的\n房屋，您可以推遲報告收益。如果位於這些地\n區，特殊的規則適用於與您的主要住宅（或其住\n宅內物品）的損壞或破壞有關的替換財產。欲了\n解更多資訊，請參見上文災區區房房屋屋實實現的收收益\n益。\n住所因災難而變得不安全。如果您的家位於聯\n邦宣佈的災區，您的州或當地政府可能會命令您\n將其拆除或搬遷，因為災難使居住不再安全。如\n果發生這種情況，請將價值損失視為災難造成的\n意外事故。您的州或地方政府必須在該地區被宣\n佈為災區後 120 天內發布命令，要求您拆除或\n搬遷房屋。\n以與個人用途財產的意外事故相同的方式計\n算您的損失。（請參閱前文的計計算損失的內\n容。）在判定公平市值的下降金額時，使用您\n搬遷或拆除房屋之前的價值作為它在意外事故後\n的公平市值。\n不安全的住所。只有當下列兩種情況都適用\n時，您的家才會被視為不安全。\n• 災難發生後，您的家比災難發生前危險得\n多。\n• 危險來自未來災難造成破壞的風險大大增\n加。\n範例。由於一場嚴重的風暴，總統宣佈您居\n住的縣位於聯邦災區。儘管風暴對您的房屋僅造\n成輕微損壞，但一個月後，該縣發布了拆遷令。\n這個命令是由於發現風暴造成您的住所附近產生\n土石流而變得不安全而發出。由於土石流導致房\n屋不安全而造成的房屋價值損失被視為災難造成\n的意外事故。價值損失是您家的公平市值在災難\n之前和災難之後的差值。\n計算損失扣除額。在選擇扣除前一年的損失\n時，除非您有前文討論的符合合資資格格的災難難損\n失，否則您必須根據一般的意外事故規則計算損\n失，視同它發生在災難發生前一年。\n範例。一場颶風在 2023 年 9 月損壞了您的\n主要住所並摧毀了您的傢俱。這是您今年唯一的\n意外事故。您的家位於聯邦緊急事務管理署在 \n2023 年 9 月指定的聯邦宣佈的災區，能接受公\n共或個人援助（或兩者）。您的房屋和土地的成\n本為 $134,000 美元。災難發生前的公平市值為 \n$147,500 美元，災難發生後的公平市值為 \n$100,000 美元。您分別計算了每件傢俱的損失\n（請參閱前文的計計算扣除除額額），傢俱的總損失\n為 $3,000 美元。您的保險不包括這種類型的意\n外事故，而且您不希望對您的房屋或傢俱進行補\n償。\n您選擇修改您的 2022 年納稅申報表，以申\n領您因災難造成的意外事故。您 2022 年納稅申\n報表的調整後總收入 (AGI) 為 $71,000 美元。在\n使用適用於災難損失的規則後，您計算出您的意\n外事故如下。\nCAUTION\n!\n547 號刊物 (2023)\n13\n", "房屋\n家具\n1. 費用. . . . . . . . . . . . . $134,00\n0 美元\n$10,000 \n美元\n2. 災難前的公平市值. . .\n$147,50\n0 美元\n$8,000 \n美元\n3. 災難後的公平市值. . .\n100,000\n5,000\n4. 公平市值的下降金\n額 \n(第 2 行 - 第 3 \n行) . . . . . . . . . . . . . .\n$47,500\n 美元\n$3,000 \n美元\n5. 在第 1 行或第 4 行\n中的較低者. . . . . . .\n$47,500\n 美元\n$3,000 \n美元\n6. 減去預計的保險. . .\n-0-\n-0-\n7. 補償後損失. . . . . . . $47,500\n 美元\n$3,000 \n美元\n8. 總損失. . . . . . . . . . . . . . . . . . . .\n$50,500 \n美元\n9. 減去 $100 美元. . . . . . . . . . . . .\n100\n10. 應用 $100 美元規則後的損\n失. . . . . . . . . . . . . . . . . . . . . . . .\n$50,400 \n美元\n11. 減去 $71,000 美元調整後總收\n入 (AGI) 的 10% . . . . . . . . . . . .\n7,100 美元\n12. 意外事故扣除額. . . . . . . . .\n43,300 美元\n如何在《表格 1040-X》上報告損失。您應該\n在《表格 1040-X》調整您的扣除額《表格\n1040-X》的說明顯示瞭如何執行此操作。說明\n調整原因並附上《表格 4684》以顯示您如何計\n算您的損失。請參閱本章中前文的計計算損失的\n內容。\n如果損壞或毀壞的財產是非商業財產以及您\n沒有在原始納稅申報表中逐項列出扣除額，您必\n須先確定現在的意外事故扣除額是否對您進行逐\n項列出有利。如果意外事故扣除額和任何其他逐\n項扣除額額的總和超過您的標準扣除額，則逐項\n列出是有利的。如果您逐項列出，請附上附表 A\n（《表格 1040 》）或附表 A （《表格\n1040》-NR），以及《表格 4684》到您的修改\n過的納稅申報表。填寫《表格 1040-X》以重新\n計算您的稅款以得出您的退稅。\n記錄。您應該保留能證明您的損失扣除額的\n記錄。您不必將它們附加到修改後的納稅申報表\n中。\n如果您的記錄被毀壞或遺失，您可能需要重\n新建立它們。關於重新建立記錄的資訊，請前往\nIRS.gov/Newsroom/Reconstructing-Records-\nAfter-a-Natural-Disaster-or-Casualty-Loss\n（英文文），或者參見 3067 號號刊物， IRS 災害害援\n助 - 聯聯邦宣宣布的災區區（英文文）。\n您需要上一年的納稅申報表的副本嗎？如果\n您有前一年的納稅申報表的副本，填寫《表格\n1040-X》會更容易。如果您的納稅申報表是由\n報稅員完成，他或她應該能夠向您提供您的納稅\n申報表的副本。如果沒有，您可以透過向國稅局\n申報《表格 4506》來獲取副本。每次申請納稅\n申報表都需要付費。然而，如果您的主要住所、\n主要營業地點或稅務記錄位於聯邦宣佈的災區，\n則該費用將被免除。在《表格 4506》的最上方\n空白處寫下災難的名稱 (例如，「Tennessee \nSevere Thunderstorms and Possible Strong \nTornadoes (田納西州強烈雷暴和可能的強烈龍\n捲風)」）。\n其他災害問題\n庫存的災難損失。如果您的庫存損失符合意\n外事故的條件，並歸因於是在聯邦緊急事務管理\n署指定的公共或個人援助（或兩者）區域發生的\n災難造成的，您可以選擇在您的上一年的納稅\n申報表或修正的納稅申報表中扣除損失。然\n而，請減少損失當年的期初庫存，這樣就不會在\n庫存中再次報告損失。\n全額減免的聯邦貸款。如果您部分的聯邦災難\n貸款根據斯塔福德法被減免，則被視為對損失的\n補償。該減免會減少您的意外事故扣除額。\n聯邦賑災補助金。如果根據斯塔福德法獲得的\n災後救濟補助金用於幫助您滿足醫療、牙科、住\n房、個人財產、交通或喪葬費用方面的必要費用\n或嚴重需求，則不要將其納入您的收入中。請勿\n扣除這些賑災補助金專門補償的意外事故或醫療\n費用。如果意外損失由補助金特別補償，並且您\n在扣除意外傷害損失的那一年之後收到補助金，\n請參閱前文扣除除損失後後收收到到的補補償資資金金的內\n容。斯塔福德法下的失業補助金是應稅失業補償\n金。\n為企業提供州立賑災補助金。企業根據州計劃\n獲得且用於補償企業因災難造成的財產損壞或毀\n壞而遭受的損失的補助金不能在做為一般福利、\n贈禮、合資格的賑災款項（接下來討論），或\n作為對資本的投入從收入中排除。然而，如果企\n業在一定時期內購買符合資格的替代財產，則企\n業可以選擇遞延報告從贈款中實現的收益。請參\n閱前文的遞遞延延收收益益的內容，以瞭解適用的規\n則。\n符合資格的的賑災款項。如果由符合資格的的\n賑災款項提供的任何費用未透過保險或其他補償\n方式進行補償，則符合資格的的賑災款項不包括\n在個人收入中。這些款項無需繳納所得稅、自僱\n稅或就業稅（社會保障稅、醫療保險稅和聯邦失\n業稅）。這些款項不適用預扣稅。\n符合資格的的賑災款項包括您根據下列費用\n收到的款項（無論來源如何）。\n• 由於聯邦宣佈的災難而產生的合理和必要\n的個人、家庭、生活或喪葬費用。\n• 由於聯邦宣佈的災難，為修復重建個人住\n宅而產生的合理和必要的費用。（個人住\n宅可以是租來的住宅或您擁有的住宅。）\n• 由於聯邦宣佈的災難，修理或更換個人住\n宅的內容而產生的合理和必要的費用。\n符合資格的的救災款項還包括聯邦、州或地\n方政府向受災個人支付的與聯邦宣佈的災難有關\n的金額。這些款項必須由政府基金支付，基於個\n人或家庭的需要，而不是對服務的補償。提供給\n企業的款項一般不符合資格。\n符合資格的的救災款項不包括：\n• 透過保險或其他補償方式支付的其他費\n用；或者\n• 收入補償金，例如支付工資損失、營業收\n入損失或失業補償金。\n符合資格的的災難舒緩款項。根據斯塔福德法\n或國家水患保險法案（2005 年 4 月 15 日生\n效）支付的符合資格的災難紓緩款項不包括在收\n入中。這些是您作為業主收到的款項，目的是降\n低您的財產未來遭受損壞的風險。使用這些款項\n後，您不能用其增加您的財產基礎，也不能進行\n扣除或抵免。\n根據災難舒緩計劃出售財產。一般而言，如果\n您出售或以其他方式轉讓財產，除非該財產是您\n的主要住宅，否則您必須確認任何收益或損失以\n用於稅收目的。您在實現收益或損失這一年的納\n稅申報表中報告收益或扣除損失。（您不能扣除\n個人用途財產的損失，除非損失是由於如前文所\n述的意意外外事故導致。）然而，如果您根據災難\n舒緩計劃將財產出售或以其他方式轉讓給聯邦政\n府、州或地方政府或印第安部落政府，並且在特\n定期限內購買符合資格的替代財產，則您可以在\n特定期間內選擇遞延報告收益。請參閱本章中前\n文的遞遞延延收收益益，以瞭解適用的規則。\n收益。如果您選擇遞延報告在聯邦宣佈的災區\n損壞或毀壞的財產的收益，則適用特殊規則。對\n於這些特殊規則，請參閱下列討論。\n• 前文的在災區區的主要要居居所所，該內容載於替\n代財產。\n• 前文的位位於於聯聯邦宣宣佈的災區區的商商業或創創收收\n財產產，該內容載於替代財產。\n延後納稅截止日期\n國稅局可能會將受聯邦宣佈的災難影響的納稅人\n的特定納稅期限遞延最多 1 年。國稅局可能遞\n延的納稅截止日期包括申報收入、消費稅和就業\n納稅申報表、繳納所得稅、消費稅和就業稅，以\n及為傳統的個人退休金帳戶或羅斯個人退休金\n帳戶投入金額的截止日期。\n如果任何納稅截止日期受到遞延，國稅局將\n在您所在地區公佈延期並發佈新聞稿，並在必要\n時在稅收裁決、稅收條款、通知、公告或國內稅\n收公告（IRB）中的其他指南中發佈。請前往\nIRS.gov/DisasterTaxRelief 以瞭解您所在地區的\n納稅截止日期是否已被遞延。\n誰符合資格。如果國稅局遞延納稅截止日期，\n下列納稅人有資格延期。\n• 任何主要居所位於涉涉及及的災區區的個人（定\n義如後文）。\n• 主要營業地點位於受災地區的任何商業實\n體或獨資經營者。\n• 任何隸屬於被認可的政府或慈善組織的救\n援人員，並在受保護的災區提供援助的任\n何個人。\n• 任何記錄需要在延期的納稅期限內完成的\n個人、商業實體或獨資企業，並且前提是\n這些記錄保存在受災地區中。主要住所或\n主要營業地點不必位於涉及的災區。\n• 任何有稅務記錄以滿足遞延的納稅期限所\n必需的遺產或信託，並且前提是這些記錄\n保存在涉及的災區。\nCAUTION\n!\n表 3。何時扣除意外事故或竊盜損失\n如果您有損失...\n\n然後在...中扣除\n從意意外外事故\n損失發生的年份。\n在聯邦政府宣佈的災區區\n災年或災年之前的一年。\n因竊竊取取\n發現盜竊的年度。\n在存存款款視為意外事故\n可以作出合理的估計的年。\n*如果您是個人，則個人用途財產的意外事故和竊盜損失僅在損失可歸因於聯邦宣佈的災難時才可扣除。如\n果您有個人意外事故收益，則屬例外情形。\n14\n547 號刊物 (2023)\n", "• 與符合延期資格的納稅人聯合申報的配\n偶。\n• 任何不在涉及的災區的個人、商業實體或\n獨資企業，但其為滿足遞延的納稅期限所\n必需的記錄位於涉及的災區。\n• 任何拜訪災區並因為災難而被殺或受傷的\n個人。\n• 國稅局判定受聯邦宣佈的災難影響的任何\n其他人。\n涉及的災區。這是聯邦宣佈的災難地區，國\n稅局已決定將納稅期限遞延最多 1 年。\n授權推遲 60 天。某些受 2019 年 12 月 20 日之\n後發生的聯邦宣佈的災害影響的納稅人，可能有\n資格獲得某些稅收截止日期的義務性推遲 60 \n天，如申報或支付所得稅、消費稅和就業稅;以\n及向傳統 IRA 或 Roth IRA 供款。\n從災害聲明中規定的最早事件發生日期開\n始，到最早事件發生日期或聲明日期之後的 60 \n天（以較晚者為準）結束的這段時間，是截止日\n期被推遲的時期。\n有關您所在地區可獲得的救災資訊，包括享\n受推遲的資訊，請訪問全全美美各地的國稅稅局新新聞聞\n(英文文)。\n減免利息和罰款。國稅局可能會在稅收截止日\n期遞延的時間內減少對所得稅繳納不足徵收的利\n息和罰款。\n聯絡聯邦緊急事務管理署 \n（FEMA）\n您可以透過前往 DisasterAssistance.gov （英文\n文）或撥打下列號碼獲取資訊。這些號碼僅在聯\n邦宣佈的災難發生後才會啟動。\n• 800-621-3362。\n• 如果您失聰、有聽力障礙或有語言障礙，\n請撥打 711 並向 TRS 接線員提供 \n800-621-3362 號碼。\n如何報告損益\n您報告收益和損失的方式取決於該財產是商業財\n產、創收財產還是個人用途財產。\n個人用途財產。如果您有損失，請利用下列兩\n個項目。\n• 《表格 4684》。\n• 附表 A（《表格 1040》）（或附表 A\n（《表格 1040》-NR），如果您是非稅法\n定義居民）。\n如果您存在收益，請將它報告在下列兩項。\n• 《表格 4684》。\n• 附表 D（《表格 1040》）。\n請勿在這些表格上報告您遞延的任何收益。\n如果您選擇遞延收益，請參閱前文的如如何遞遞延延收\n收益益。\n商業和創收財產。使用《表格 4684》報告您\n的收益和損失。您還必須在其他表格上報告收益\n和損失，如下所述。\n持有 1 年或下列的財產。個人在附表 A\n（《表格 1040》）報告在創收財產的損失。商\n業和創收財產的收益與商業財產的損失相抵，並\n在《表格 4797》報告淨收益或損失。如果您不\n需要申報則僅在《表格 4797》（對於申報《表\n格 1040》或《表格 1040-SR》的個人，這將是 \n附表1（《表格 1040》），第 4 行）中標註的\n行數填入淨收益或損失。在該行數旁邊，請填入\n「《表格 4684》。」合夥企業和 S 型企業應參\n閱《表格 4684》的說明以找出在哪里報告這些\n收益和損失。\n持有超過 1 年的財產。如果您的企業財產\n或創收財產發生的損失超過此類財產的收益，請\n將您的商業意外事故與商業和創收財產的總收益\n相抵。在《表格 4797》上將淨收益或損失報告\n為普通收益或損失。如果您無需提交《表格\n4797》，在您的報稅表上，只需在確定來自\n《表格 4797》一行輸入淨損益（對於提交《表\n格 1040》或《表格 1040-SR》的個人，為附\n表1（《表格 1040》）第 4 行）。在該行一\n旁，輸入「《表格 4684》。」個人在附表 A\n（《表格 1040》）報告在創收財產的損失。合\n夥企業和 S 型企業應參閱《表格 4684》以找出\n在哪里報告這些收益和損失。\n如果商業和創收財產的損失小於或等於這些\n財產的收益，則在《表格 4797》報告淨額。依\n據您是否存在其他交易，您可能還需要在附表\nD（《表格 1040》）報告收益。合夥企業和 S \n型企業應參閱《表格 4684》以找出在哪里報告\n這些收益和損失。\n應折舊財產。如果損壞或被盜的財產是持有\n超過 1 年的應折舊財產，您可能必須在被允許\n或可允許的折舊範圍內將全部或部分收益視為普\n通收入。您會使用《表格 4797》的第三部分計\n算收益中的普通收入部分。請參閱第 544 號刊\n物第 3 章中的折舊回收的內容，以瞭解更多有\n關回收的規則。\n基礎調整\n如果您有意外事故或竊盜損失，您必須透過您收\n到的任何保險或其他補償以及任何可扣除的損失\n來降低您的財產基礎。這樣的結果是您調整後的\n房產基礎。\n如果您進行上述任何一種基礎調整，您用於\n將財產恢復到其意外事故前狀況的維修費用會增\n加您的調整基礎。不得以使用任何符合資格的的\n減災款項來增加您的財產基礎（在前文的災區區\n損失中討論過）。請參閱調整後基數金額，該\n內容載於第 551 號刊物，以瞭解更多有關調整\n基礎的更多資訊。\n如果扣除額\n比收入高\n如果您的意外事故或竊盜損失扣除額導致您當年\n的扣除額超過您當年的收入，您可能會有營運淨\n損失（NOL）。您不必從事業務就可能在從意\n外事故或竊盜損失中存在營運淨損失。如要瞭解\n更多資訊，請參閱第 536 號刊物 —— 個人、遺\n產和信託的營運淨損失（NOL）。\n如何獲得稅務幫助\n如果您對稅務問題有疑問，需要幫助準備納稅申\n報表，或者想下載免費刊物、表格或說明，請前\n往 IRS.gov （英文文）並找到可立即為您提供協\n助的資源。\n準備和提交您的納稅申報表。收到您的所有薪\n資和所得報表（《表格 W-2 》、《表格\nW-2G 》、《表格 \n1099-R 》、《表格\n1099-MISC》、《表格 1099-NEC》等）、失\n業補償報表（透過郵件或數位格式）或其他政府\n付款報表（《表格 1099-G》）、以及銀行和投\n資公司的利息、股息和退休報表（《表格\n1099》）後，您有多項選擇來準備和提交納稅\n申報表。您可以自己準備納稅申報表，檢閱是否\n有資格獲得免費稅務準備，或聘請稅務專業人員\n來準備您的納稅申報表。\n稅務準備的免費選項。查看您透過網路或本地\n社區（如果您符合資格的話）填寫和提交報稅表\n的選項，其包括以下內容。\n• 免費申報：該計劃允許您使用軟體或使用\n免費報稅可填寫表格，用以免費填寫和申\n報聯邦個人所得稅。但是，免費報稅可能\n無法提供州稅的申報。請訪問 IRS.gov/\nFreeFile，看看您是否符合免費線上申報聯\n邦稅、電子報稅及直接存款或付款選項的\n資格。\n• VITA. 免費報稅服務 (VITA) 計畫為中低收入\n人士、殘障者和需要幫助準備自己的納稅\n申報表的英語能力有限的納稅人提供免費\n稅務幫助。請前往 IRS.gov/VITA，免費下\n載 IRS2Go 應用程式，或致電 \n800-906-9887 瞭解有關免費報稅準備的資\n訊。\n• 老年人稅務諮詢服務。老年人稅務諮詢服\n務 (TCE) 計畫為所有納稅人，尤其是年滿\n60 歲的納稅人提供免費稅務幫助。TCE 志\n願者專門回答有關老年人特有的養老金和\n退休相關問題。請前往 IRS.gov/TCE，或免\n費下載 IRS2Go 應用程式，瞭解有關免費報\n稅準備的資訊。\n• MilTax. 美國武裝部隊成員和合資格的退伍\n軍人可以使用 MilTax，這是國防部透過\nMilitary OneSource 提供的一項免費稅務\n服務。更多資訊，請前往\nMilitaryOneSource （英文文）\n(MilitaryOneSource.mil/MilTax（英文\n文）)。\n此外，國稅局提供免費的可填寫表格，\n無論所得如何，都可以線上填寫並以電子\n方式提交。\n使用線上工具幫助您準備申報表。請前往\nIRS.gov/Tools 瞭解以下內容。\n•低低收收入入家家庭庭福福利利優惠的助手 (IRS.gov/\nEITCAssistant）判定您是否符合低收入家\n庭福利優惠（EIC）資格。\n•線線上 EIN 申請請 (IRS.gov/EIN）免費幫助您\n獲取僱主識別號碼（EIN）。\n• 預扣稅稅估算機機 (IRS.gov/W4App) 讓您能更\n容易地估計您希望您雇主從您的工資中預\n扣的聯邦所得稅。這就是預扣稅款。查看\n您的預扣稅款如何影響您的退稅、實得工\n資或應繳稅款。\n• 首次次購屋屋者抵抵稅稅優惠帳帳戶戶查詢詢（英文文） \n(IRS.gov/HomeBuyer （英文文））工具為\n您的還款和帳戶餘額提供資訊。\n•銷銷售售稅稅扣除除額額計計算器器（英文文） (IRS.gov/\nSalesTax （英文文）) 如果您在《附表 A》\n（《表格 1040》）中逐項列出扣除額，則\n計算您可以申請的金額。\n針對您的稅務問題獲得解答。透過\nIRS.gov 上，您可以獲得有關當前情況\n和稅法變化的最新資訊。\n• IRS.gov/Help:各式能幫助您找出部分常見\n稅務問題的解答的工具。\n• IRS.gov/ITA （英文文）:互動式稅務助理，這\n是一項會向您詢問問題, 並根據您的輸入，\n為您提供一些稅務主題的答案的工具。\n• IRS.gov/Forms （英文文）: 查找表格、說明\n和刊物。您將找到最新的稅收變更的詳情\n和交互式鏈接，幫助您找到問題的答案。\n• 您還可以在電子申報軟體中存取稅務資\n訊。\n547 號刊物 (2023)\n15\n", "需要有人準備您的納稅申報表嗎？有各種類型\n的代報稅人，包括註冊報稅代理人、註冊會計師\n(CPAs)、會計師以及許多其他不具專業資格的\n人。如果您選擇讓某人準備您的納稅申報表，請\n明智地選擇上述的報稅員。付費報稅員：\n• 主要負責您申報表的整體實質準確性，\n• 需要在申報表上簽字，\n• 並且需要包括其報稅人稅務識別碼 \n(PTIN)。\n儘管報稅員會在報稅表上簽字，但您最\n終還是要負責提供報稅員準確編制報稅\n表所需的所有資訊，並對報稅表上報告\n的每個項目的準確性負責。任何有償為他人報稅\n的人員都應該對稅務問題有全面的了解。有關如\n何選擇報稅員的更多資訊，請訪問 IRS.gov 上的選\n選擇擇報報稅稅員提示。\n僱主可以註冊使用線上商業服務。社會安全局 \n(SSA) 在 SSA.gov/employer （英文文）提供線上\n服務，為註冊會計師、會計師、註冊報稅代理人\n和處理《表格 W-2》、薪資、稅務報表、《表\n格 W-2c》、更正薪資和稅務報表的個人提供快\n速、免費和安全的 W-2 申報選項。\n國稅局社群媒體。 \n請前往 IRS.gov/\nSocialMedia （英文文）檢閱國稅局用於分享有\n關稅務變化、詐騙警報、倡議、產品和服務的最\n新資訊的各種社群媒體工具。對於國稅局而言，\n隱私和安全是我們最優先考慮的問題。我們使用\n這些工具與您共享公共資訊。請勿在社群媒體\n網站上發布您的社會安全號碼 (SSN) 或其他機\n密資訊。使用任何社群網站時請始終保護您的個\n人身份。\n以下的國稅局 YouTube 頻道以英語、西班牙\n語和 ASL 提供有關各種稅務相關主題的簡短教\n育性影片。\n• Youtube.com/irsvideos （英文文）。\n• Youtube.com/irsvideosmultilingua （英文\n文）。\n• Youtube.com/irsvideosASL （英文文）。\n觀賞國稅局影片。國稅局影片入口網站\n（IRSVideos.gov （英文文））含有為個人、小型\n企業和稅務專業人員提供的影片和音訊簡報。\n其他語言的線上稅務資訊。如果英語不是您的\n母語，您可以在 IRS.gov/MyLanguage （英文\n文）上找到所需資訊。\n免費電話口譯（OPI）服務。國稅局致力於透\n過提供 OPI 服務為英語能力有限 (LEP) 的納稅\n人服務。 OPI 服務是一項由聯邦政府資助的計\n劃，可在納稅人協助中心 (TAC)、大多數國稅局\n辦事處以及每個 VITA/TCE 報稅點取得。 OPI 服\n務可以用超過 350 種語言提供。\n為殘疾的納稅人提供無障礙幫助熱線。需要有\n關無障礙服務資訊的納稅人請致電 \n833-690-0598。無障礙服務熱線可以回答與當\n前和未來的無障礙產品和服務有關的問題，這\n些產品和服務可以通過替代媒體格式（例如，盲\n文、大字體、音訊等）提供。無障礙幫助熱線不\n能進入你的國稅局賬戶。有關稅法、退稅或賬戶\n相關問題的幫助，請訪問 IRS.gov/LetUsHelp。\nCAUTION\n!\n注意： 9000 表，替代媒體偏好表，或 \n9000(SP) 表允許你選擇以下列格式接收某些類\n型的書面信函:\n• 標準打印。\n• 大字體。\n• 盲文。\n• 音頻 (MP3)。\n• 純文本文件 (TXT)。\n• 盲文就緒文件 (BRF)。\n災害。請前往IRS.gov/DisasterRelief （英文\n文）來查看提供的災害稅務寬減。\n獲取稅表和刊物。請前往 IRS.gov/Forms （英文\n文）檢閱、下載，或列印所有您可能需要的稅\n表、說明和刊物。或者您也可以前往 IRS.gov/\nOrderForms 下訂單。\n獲得電子書格式的稅務刊物和說明。在行動裝\n置上下載和查看大多數的稅務刊物和說明（包括 \n1040 表的說明）的電子書，網址是 IRS.gov/\neBooks (英文文)。\nIRS 電子書已使用蘋果 ( Apple ) 公司的 \niBooks 對 iPad 進行了測試。我們的電子書沒\n有在其他專門的電子書閱讀器上進行測試，電子\n書的功能可能無法按預期操作。\n存取您的線上帳戶（僅限個人納稅人）。請前\n往 IRS.gov/Account 以安全地存取關於您的聯\n邦稅務帳戶的資訊。\n• 流覽您所欠的金額並按納稅年度進行細\n分。\n• 查看付款計劃詳情或申請新的付款計劃。\n• 進行付款或查看 5 年的付款歷史和任何待\n付或計劃的付款。\n• 訪問您的稅務記錄，包括您最近一次報稅\n的關鍵數據和稅收謄本。\n• 查閱國稅局選定的通知的數位副本。\n• 批准或拒絕稅務專業人員的授權請求。\n• 查看您的檔案位址或管理您的通信偏好。\n獲取您的報稅謄本。透過在線帳戶，您可以訪\n問各種資訊，以在報稅季節為您提供幫助。您可\n以獲得謄本，查看最近提交的報稅表，並獲得調\n整後的總收入。前往 IRS.gov/Account 建立或\n訪問您的線上帳戶。\n稅務專業人員帳戶。這個工具讓您的稅務專業\n人員提交一個授權請求，以訪問您的個人納稅人\nIRS 線上帳戶。更多資訊，請前往 IRS.gov/\nTaxProAccount（英文文）。\n使用直接存款。電子報稅並選擇直接存款是最\n安全、最簡單的退稅方式。這可以安全且以電子\n方式將您的退稅款直接轉入您的金融帳戶。直接\n存款還可以避免發生支票遺失、被盜、毁坏或無\n法交付給國稅局的可能性。十分之八的納稅人使\n用直接存款來獲得退稅。如果您沒有銀行帳戶，\n請前往IRS.gov/DirectDeposit 以瞭解更多關於\n在哪裡找到可以開在線帳戶的銀行或信用社的資\n訊。\n申報和解決與您的稅務相關的身份竊取問題。 \n• 當有人竊取您的個人資訊以進行稅務詐欺\n時，便會發生與稅務相關的身份竊取。如\n果您的社會安全號碼遭用於提交詐欺性申\n報或要求退稅或抵免，您的稅務可能會受\n到影響。\n• 國稅局不會透過電子郵件、簡訊 (包括縮短\n的鏈接)、電話或社群媒體途徑與納稅人聯\n絡以索取或驗證個人或財務資訊。這包括\n對於信用卡、銀行或其他金融帳戶的個人\n識別碼 (PIN)、密碼或類似資訊的請求。\n• 請前往 IRS.gov/IdentityTheft，國稅局身\n份竊取中心網頁，提供有關納稅人、稅務\n專業人員和企業的身份竊取以及資料安全\n保護的資訊。如果您的社會安全號碼遺失\n或被竊取，或者您懷疑自己是與稅務相關\n的身份竊取的受害者，您可以瞭解應該採\n取哪些步驟。\n• 獲取一組身份保護個人識別碼身份保護 PIN \n是分配給納稅人的六位數號碼，以幫助防\n止其社會安全號碼被濫用於聯邦所得稅申\n報表的詐欺行為。當您擁有身份保護 PIN \n時，可以防止其他人使用您的社會安全號\n碼提交納稅申報表。欲瞭解更多資訊，請\n前往 IRS.gov/IPPIN。\n查看您的退稅狀態的方法。 \n• 請前往 IRS.gov/Refunds。\n• 將官方 IRS2Go 應用程式下載到您的行動裝\n置以查看您的退稅狀態。\n• 致電自動退稅專線 800-829-1954。\n國稅局無法在 2 月中旬之前對申報 EIC \n或附加子女減稅優惠 (ACTC) 的報稅申\n請人發放退稅金。這適用於全部退稅\n金，而不僅是與這些稅收優惠相關的部分。\n繳納稅款。美國稅款必須以美元匯給 IRS。不\n接受數數字字資資產產。請移至 IRS.gov/Payments，瞭\n解有關使用以下任何一種方式進行付款的資訊。\n•直直接接付款款:直接從您的支票或儲蓄帳戶支付\n您的個人稅單或估算稅款，並且毋須額外\n付費。\n•借借記記卡卡或信信用卡卡或數數位位錢錢包包：選擇經核准\n的支付處理商，在線或通過電話付款。\n• 電子子取取款款: 在使用報稅軟體或透過稅務專業\n人員申報聯邦稅務時提供安排付款。\n•聯聯邦稅稅款款電子子繳繳納納系系統統:企業的最佳選擇。\n需要註冊。\n•支支票或匯匯票:將您的款項郵寄到通知或說明\n上列出的地址。\n• 現金金:您可以在參與計畫的零售店用現金繳\n納稅款。\n• 當日電匯匯:您或許可以從您的金融機構進行\n當日電匯。請聯絡您的金融機構，以瞭解\n可行性、費用和時間範圍。\n注意。國稅局使用最新的加密技術，以確保\n您在網上、通過電話或使用行動裝置上的 \nIRS2Go 應用程式進行的電子支付安全可靠。電\n子繳納快捷、方便，而且比郵寄支票或匯票更快\n捷。\n如果我無法繳納我的稅款，該怎麼辦？請前往\nIRS.gov/Payments 以瞭解更多關於您的選項的\n資訊。\n• 申請一份線線上繳繳款款協議議 (IRS.gov/OPA）以\n每月分期付款滿足您的稅務義務（如果您\n當天無法全額繳納稅款）。您完成線上流\n程後，您將立即收到關於您的協議是否已\n獲批准的通知。\n• 使用財政部部折折中要要約約資資格格預審審（英文文）以\n查看您是否能以低於您積欠的稅款的金額\n來清償您的稅務債務。有關折中方案的更\n多資訊，請前往 IRS.gov/OIC。\n提交修改過的申報表。請參閱 IRS.gov/\nForm1040X 以獲取資訊和更新。\n查看修改過的納稅申報表狀態。請前往\nIRS.gov/WMAR 追蹤《表格 1040-X 修改過的納\n稅申報表》的狀態。\nCAUTION\n!\n16\n547 號刊物 (2023)\n", "從您提交修改過的稅表之日起，最多可\n能需要 3 週的時間顯示在我們的系統\n中，而處理該報稅表最多可能需要 16 \n週的時間。\n瞭解您收到的國稅局通知或信件。請前往\nIRS.gov/Notices 查找有關回覆國稅局通知或信\n件的更多資訊。\n回覆 IRS 通知或信件。現在您可以使用文件上\n傳工具上傳對所有通知和信件的回應。對於需要\n採取額外行動的通知，納稅人將在 IRS.gov 上適\n當地被重新引導以採取進一步行動。要了解有關\n該工具的更多資訊，請訪問IRS.gov/Upload\n（英文文）。\n注意。您可以使用副表 LEP，改變語言偏好\n的請求，來說明您希望以另一種語言接收國稅局\n的通知、信件或其他書面通信。您可能不會立即\n收到所要求語言的書面通訊。國稅局對 LEP 納\n稅人的承諾是於 2023 年開始提供翻譯的多年時\n間表的一部分。您將繼續收到英文通信，包括通\n知和信件，直到它們被翻譯成您的首選語言。\n聯絡您的當地 TAC 請記得，許多問題無需前往\n納稅人援助中心（TAC）就能在 IRS.gov 上獲得\n解答。請前往 IRS.gov/LetUsHelp 以獲取人們\n最常問的主題的解答。如果您仍然需要幫助，納\n稅人援助中心會針對無法在線上或透過電話解決\n的稅務問題提供稅務協助。所有納稅人援助中心\n現在都按預約提供服務，讓您能透提前知道您毋\n須等待過長的時間就能獲得您需要的服務。在您\n前往中心前，請前往 IRS.gov/TACLocator （英文\n文）查詢最近的國稅局納稅人援助中心並且查\n看營業時間、提供的服務，以及會議選項。或在 \nIRS2Go 應用程式的保持更新頁面下選擇聯絡我\n們選項，並按一下「當地辦公室」。\nCAUTION\n!\n納稅人辯護服務處 (TAS) 隨時為\n您提供幫助\n什麼是 TAS？\nTAS 是國稅局內部的一個獨立的組織，幫助納\n稅人和保護納稅人的權利。TAS 努力確保每位納\n稅人得到公平對待，並且確保您知道並瞭解納納稅稅人\n人權權利利法法案案（英文文）。\n您能如何瞭解您的納稅人權利？\n納稅人權利法案描述了所有納稅人在與國稅局往\n來時擁有的 10 \n項基本權利。請前往\nTaxpayerAdvocate.IRS.gov （英文文）幫助您瞭\n解這些權利對您的意義以及其適用方式。這些條\n款是您的權利。瞭解它們。利用它們。\n納稅人權益服務處能為您做什麼？\n納稅人權益服務處可以幫助您解決您與國稅局之\n間無法解決的問題。並且他們的服務是免費的。\n如果您有資格獲得他們的協助，您將被指派一名\n權益維護代表，他將在整個過程中與您合作並盡\n一切可能解決您的問題。在以下情況下，納稅人\n權益服務處可以為您提供幫助：\n• 您的問題正在給您、您的家人或您的企業\n帶來財務困難；\n• 您面臨（或您的企業正面臨）不利行動的\n直接威脅；或\n• 您已多次嘗試聯絡國稅局，但沒有人回\n覆，或者國稅局未在承諾的日期前回覆。\n您能夠如何聯絡納稅人權益服務處？\nTAS 在每每個州、哥哥倫倫比比亞亞特特區區和波多多黎黎各均設有\n辦事處。要查找您的當地辯護人號碼：\n• 請參閱 TaxpayerAdvocate.IRS.gov/\nContact-Us (英文文);\n• 請參閱IRS.gov/pub/irs-pdf/p1546.pdf\n（英文文）, 下載 1546 刊物, 納稅人辯護服務\n處是你在國稅局的聲音;\n• 請撥打 IRS 免費電話 800-TAX-FORM \n(800-829-3676) 訂購 1546 刊物的副本;\n• 查看本地目錄；或\n• 撥打 TAS 免費電話 877-777-4778。\nTAS 還可以為納稅人提供其他哪些幫\n助？\nTAS 致力於解決影響許多納稅人的大規模問題。\n如果您知道其中一個主要問題，透過 IRS.gov/\nSAMS 報告問題。請務必不要包含任何個人納稅\n人資訊。\n低收入納稅者服務處 (LITC)\nLITC 獨立於 IRS 和 TAS。LITC 可代表收入低於\n某個水準且需要解決與 IRS 的稅務問題的個人。\nLITC 可以代表納稅人在國稅局和法庭上參與稽\n核、上訴和徵稅糾紛。此外，LITC 可為使用英\n文作為第二語言的個人提供不同語言的納稅人權\n利和責任資訊。同時為合格納稅人提供免費提供\n服務，或在收取小額費用的情況下提供服務。有\n關詳細資訊，或要查找附近的 LITC，請轉到\nLITC \n頁\n面\n，\n網\n址\n為\nTaxpayerAdvocate.IRS.gov/LITC （英文文）或\n訪問IRS.gov/pub/irs-pdf/p4134.pdf (英文文)查\n看 IRS 第 4134 號刊物，低低收收入入納納稅稅人人服務務處處清清\n單（英文文）。\n為幫助我們開發出更有用的索引，請告訴我們您是否有索引條目的想法。有關與我們聯繫的方式，請參\n閱“簡介”中的“意見和建議”。\n索引\n \n《表格 1040-X》:\n災區損失14\n《表格 1040》，附表 A 15\n《表格 1040》，附表 D 15\n《表格 4684》:\n報告個人用途財產的損益15\n三劃\n已婚納稅人:\n扣除限制8, 9\n四劃\n公平市值（FMV）:\n受災地區或周邊的財產的市值下\n降6\n計算下降金額:\n不須考慮的項目6\n公平市值（FMV）:\n計算5\n需要考慮的項目5\n木材損失11\n五劃\n刊物 (見稅務幫助)\n可扣除損失3\n失蹤兒童照片2\n生活費款項7\n六劃\n企業或創收財產5\n合格機會基金2\n因意外事故和盜竊造成意外事故的工\n作簿2\n存款損失4, 14\n報告（表 1）4\n報告時機12\n扣除限制:\n10% 規則8\n100 美元規則8\n扣除限額8\n個人用途財產（表 2）7\n扣除損失後:\n收到的補償7\n收益:\n紀錄15\n計算10\n推遲填報11\n報告時機12\n遞延12\n賠償4\n七劃\n估價5, 6\n延後納稅截止日期14\n汽車:\n公平市值5\n意外3\n災區損失12\n《表格 1040-X》14\n不安全的住所13\n主要住所規則12, 14\n全額減免的聯邦貸款14\n如何扣除上一年的損失13\n扣除時機:\n表 3 14\n何時扣除13\n要保留的記錄14\n計算損失扣除額13\n庫存14\n納稅期限遞延15\n符合資格的的災難舒緩款項14\n符合資格的的賑災款項14\n聯邦宣佈的災難11, 13\n災難損失2\n八劃\n協助 (見稅務幫助)\n非商業壞帳。4\n九劃\n保險6\n生活費款項7\n保護費用6\n為企業提供州立賑災補助金14\n相關費用6\n表格和數字:\n何時扣除損失（表 3）14\n個人用途財產扣除限額規定（表\n2）7\n報告存款損失（表 1）4\n計算收益10\n計算損失4, 9\n災區損失13\n保險和其他賠償6\n調整後的基數金額6\n重置費用6\n十劃\n個人用途不動產5\n個人用途財產:\n扣除限額7\n報告收益和損失15\n庫存損失5\n災區損失14\n租賃財產5\n報告時機12\n納稅人過世:\n遞延收益11\n追回被竊盜的財產5\n547 號刊物 (2023)\n17\n", "十一劃\n動產:\n損失扣除額，計算9\n商業用途，財產部分用於10\n基數金額:\n調整後的6\n基礎:\n替代財產11\n調整11, 15\n基礎調整15\n從相關人處購買替代財產11\n情感價值6\n推遲填報收益11\n授權延期 60 天15\n清理費用5\n現金禮物6\n理賠:\n未能申報理賠6\n現金禮物6\n僱主的緊急災難基金。6\n賑災7\n類型6\n符合資格的災難損失2\n符合資格的的災難舒緩款項14\n被竊盜的財產 (見竊盜損失)\n十二劃\n報告收益和損失15\n存款4\n表 1 4\n扣除額超過收入15\n災區損失14\n個人用途財產15\n時機12\n商業和創收財產15\n基礎，調整15\n景觀美化5\n替代財產11\n主要住所11\n法團財產的基礎的調整11\n基礎11\n預付款11\n遞延收益12\n替換期11\n延長12\n減免利息15\n減免利息和罰款15\n減免罰款15\n無法扣除的損失3\n稅務幫助15\n費用:\n估價6\n保護6\n重置6\n清理5\n景觀美化5\n損失後拍攝的照片6\n維修5\n雜費6\n十三劃\n填報損益11\n意外3\n意外事故14\n可扣除損失3\n存款損失4\n逐步惡化3\n報告時機12\n報告財產的工作簿2\n無法扣除的損失3\n證明4\n意外事故傷亡:\n定義2\n損失:\n存款 (見存款損失)\n災區 (見災區損失)\n紀錄4, 15\n計算量 (見計算損失)\n報告時機12\n表 3 14\n意外事故 (見意外事故)\n證明4\n竊盜 (見竊盜損失)\n損失記錄4\n損失證明4\n照片:\n紀錄損失6\n十四劃\n僱主的緊急災難基金。6\n對基礎的調整11\n截止日期:\n延後納稅截止日期14\n維修費用5\n腐蝕性乾壁3\n誤放或遺失財物4\n賑災補助金7\n遞延收益12\n三年限制12\n必要的聲明12\n申報納稅申報表後獲得的替代財\n產12\n在申報納稅申報表之前獲得的替\n代財產12\n改變主意12\n替換替代財產12\n調整後的納稅申報表12\n十五劃\n徵用2\n調整後的納稅申報表12\n調整後的基數金額6\n十七劃\n聯邦宣佈的災難11, 13\n災難損失2\n符合資格的災難損失2\n聯邦意外事故2\n聯邦財物損失2\n聯邦意外事故2\n聯邦緊急事務管理署（FEMA），聯\n絡15\n聯邦賑災補助金14\n十八劃\n雜費6\n十九劃\n壞帳4\n龐氏投資計劃4\n二十二劃\n竊盜損失3\n扣除時機（表 3）14\n被盜財產的公平市值5\n報告時機12\n報告財產的工作簿2\n誤放或遺失財物4\n證明4\n18\n547 號刊物 (2023)\n" ]
p5349zhs.pdf	1123 Publ 5349 (zh-s) (PDF)	https://www.irs.gov/pub/irs-pdf/p5349zhs.pdf	[ "就算你提交了报税表，\n也得考虑今年剩余时间的\n税收问题。\n你在这一年所做的事情可能会影响\n到你欠下的任何税款或明年期待的退税。\n检查全年的预扣税款\n由于联邦税是以现收现付为基础的，\n你需要在一年中赚\n取收入时缴纳大部分的税款。\n如果你没有通过预扣缴纳\n税款，\n或者不通过这种方式缴纳足够的税款，\n你可能需\n要缴纳估计税款。\n这个方法可以确保你的预扣税款不会\n太少，\n可能不会导致退款低于预期甚至税单。\n或许你想\n检查一\n下你是否有预扣过多的税，\n如果每次发工资时都\n有这笔额外的钱，\n那么这将比你申报时获得大额退税更\n有帮助。\n当个人信息或财务信息因生活事件而发生变化\n时，\n如结婚或离婚, 生孩子或在工作中加薪，\n请使用国税局 \n预扣税款估算器来检查你的预扣税款。\n你需要给你\n的雇主一份最新的W-4 表以改变从你的工资中预扣的\n税款。\n一些纳税人赚取的收入不受扣缴的限制。\n小型企业主和自雇\n者--包括零工--可能需要按季度缴纳估计税款\n（英文)。\n整理税务记录 \n开发一个记录系统--电子的或纸质的--将你的重要信息\n保存在一起。\n在收到税务记录时，\n将其添加到文件中。\n这包括雇主提交的年终表格 W-2、\n银行和其他付款人提\n交的表格 1099、\n以及其他收入文件和虚拟货币交易记\n录。\n将记录整理好后，\n准备报税就更容易了\n。\n这有助于发\n现可能被你忽视的税务扣减或抵免优惠。\n如果你的地址发生\n变化，\n请通知国税局 (英文)，\n并将变更的合法名称通知\n社会保障管理局\n（英文)，\n以避免延迟处理你的退税。 \n在线查看账户信息\n在线安全访问您的个人税务账户，\n网址为IRS.gov/account\n以查看您的余额、\n进行付款、\n查看付款和付款计划的详细信\n息等。 \n国税局提供：\n西班牙语、\n中文、\n韩语、\n俄语、 \n越南语和海地克里奥尔语 \n我们知道，\n任何语言的税务信息都很难理解。\n如果这\n些信息不是以你最熟悉的语言提供，\n那就更难了\n。\n我们\n正在将我们的税收资源翻译成更多语言。\n“让我们帮助\n您”\n页面以七种语言突出显示为纳税人提供的美国国税\n局资源。\n该机构还将翻译服务和其他多语言选项的信息\n插入到发给纳税人的最高通知中。\n欲了解更多信息，\n请参\n阅\n“我们会说您的语言”\n页面\n（英文)，\n网址为 IRS.gov\n人生事件会影响你的税收 \n生活事件，\n如购买房屋、\n上大学或失去工作，\n你可能有资\n格享受某些税收优惠。\n其他情况，\n如结婚或离婚、\n孩子\n出生或经历配偶去世或受抚养人的死亡，\n也可能影响你\n的税收福利和报税身份。\n欲了解更多关于人生事件后的\n税务管理，\n请访问 IRS.gov/lifeevents(英文)。\n了解调整后的总收入\n（AGI）\n如何影响税收\n你的 AGI 和税率是计算你税收的重要因素。\nAGI 是指你\n所有来源的收入减去收入的任何调整或扣减。\n一般来\n说，\nAGI 越高，\n税率就越高，\n缴纳的税款就越多。\n税务规\n划可以包括在这一年中做出改变，\n以降低你的 AGI。\n有\n几种方法可以降低你的 AGI，\n包括向退休账户\n（英文)或健康\n储蓄账户供款\n（英文)，\n如果你是一名合格的教育工\n作者，\n可以申报教育者费用\n（英文)，\n以及支付学生贷款\n利息\n（英文)。\n准备好申请税收抵免和减免\n应税收入是指从你的 AGI 中减去应扣除的扣除额，\n包括\n你的标准扣除额\n（英文)的剩余部分。\n大多数人会采取标\n准扣除，\n但一些人可能选择逐项扣除，\n因为这可能会进\n一步降低他们的应税收入。\n作为一般规则，\n如果你的逐\n项扣除额大于标准扣除额，\n你应该逐项扣除。\n使用互动式 \n税务助理 (英文)查看逐项计算是否适合你。 \n你可能有资格获得抵免，\n如低收入家庭福利优惠, 子女和受\n抚养人照顾抵免\n（英文), 子女税收抵免和其他受抚养人\n的抵免(英文)。\n有学生的家庭可能有资格获得教育优惠额 (英\n文)。\n适当地申请这些税收抵免可以减少所欠的税款并\n为每个人服务的全年税务规划增加退税，\n所以你应该看看你\n是否符合条件。\n保留记录，\n显示你是否有资格获得你所申请\n的税收抵免。\n这包括关于你收到的预付税收抵免的机构信。\n为每个人服务的全\n年税务规划\n", "别因为不申报而错失退税机会 \n许多人可能会因为没有提交联邦所得税申报表而错失退税机\n会。\n根据法律规定，\n从最初的到期日\n（通常是 4 月的最后期\n限）\n起，\n他们只有三年的时间来申请退款。\n有些人可能会选择\n不提交报税表，\n因为他们赚的钱未达到提交报税表的要求\n（\n英文)。\n一般来说，\n如果他们被欠退款，\n则不会收到罚款。\n但是\n如果他们不报税，\n就可能会错过收到退款的机会。\n获取报税帮助 \n报税员有多种类型，\n包括注册会计师、\n注册代理人、\n律师、以\n及其他许多没有专业证书的人。\n大多数报税员都能提供出色的\n专业报税服务。\n然而，\n每年都有一些纳税人因为选择了错误的\n报税员而在经济上受到损失。\n请务必查看我们的选择报税员\n提示 (英文) 以及如何避免不道德的\n“幽灵”\n报税员。\n符合资格者可通过免费报税服务 (VITA) 或老年人税务咨询服\n务\n（TCE）\n计划通过国税局认证的志愿者获得免费税务帮助。 \nVITA/TCE 服务不仅免费，\n而且是准备报税的可靠且值得信赖\n的来源。 \n与国税局保持联系\n国税局的官方网站是 IRS.gov. 在 Twitter, Facebook, \nLinkedIn 和 Instagram 上关注国税局\n（英文)，\n了解税\n收变化、\n欺诈警报、\n倡议、\n产品和服务的最新信息。\n观看\n国税局的 YouTube 视频，\n并订阅国税局的电子通讯\n（英\n文)。\n下载 IRS2Go 手机应用程序，\n可以快速检查你的退\n款状态，\n支付款项，\n并获得税务提示。\n纳税准备核对表\n在提交报税表前收集这些信息。\n 确保您、\n您的配偶和受抚养人是否有社会保障号码，\n您、\n您的配偶和受抚养人是否有个人纳税人识别号码\n 报税表上需要有您、\n您的配偶及受抚养人的出生日期\n 所有雇主、\n发放机构或付款人的工资和收入报表(表格 \nW-2、\nW-2G、\n1099-R、\n1099-MISC)，\n包括表格1099-G，\n某\n些政府付款，\n用于任何应税失业补偿\n 银行及其他付款人的利息及股息报表表格 1099\n 去年联邦和州的申报表副本\n 直接存款的银行帐户路径和帐户号码\n 支付的日托或受抚养人护理费用总额和提供人的税号，\n如\n他们的社会保障号码或企业雇主识别号\n 表格 1095-A，\n健康保险市场声明\n 国税局的通信，\n包括与调整、\n付款和您当前的 IP PIN 有关\n的通知、\n信件和表格\n如果没有可以直接存款的账户以加速退款，\n就去银行吧\n直接存款比纸质支票更快地让你获得退款。\n没有银行账\n户？\n了解如何在 FDIC 保险的银行\n（英文) 或通过全国信用\n社定位工具\n（英文)在线开户。\n如果你是退伍军人，\n请参阅退伍军人福利银行计划\n（VBBP）\n（英文)，\n以便在参与银行获得金融服务。\n备灾 \n纳税人应将报税表、\n出生证、\n契据、\n所有权和保险单等\n原件放在防水容器内，\n并放在安全的地方。\n这些文件的\n副本应保存在纳税人区域之外的可信人员手中。\n扫描它\n们作为电子备份存储是另一种提供安全性和便携性的\n选择。\n灾难发生后，\n家庭物品的当前照片或视频可以帮\n助支持灾难后的保险或税收优惠索赔。\n第 584 号出版\n物\n（英文)的国税局灾害损失工作簿可以帮助汇编这些\n清单。\nPublication 5349 (zh-s) (Rev. 11-2023) Catalog Number 93485V Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5817a.pdf	0424 Publ 5817-A (PDF)	https://www.irs.gov/pub/irs-pdf/p5817a.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nRural \nElectric Cooperatives \nWhat is elective pay? \nElective pay allows applicable entities, including tax-exempt and \ngovernmental entities that would otherwise be unable to claim \ncertain credits because they do not owe federal income tax, to \nbenefit from some clean energy tax credits. By choosing this \nelection, the amount of the credit is treated as a payment of tax \nand any overpayment will result in a refund. \nFor example, because of the Inflation Reduction Act, a local \ngovernment that makes a clean energy investment that qualifies \nfor the investment tax credit can file an annual tax return with \nthe IRS to claim elective pay for the full value of the investment \ntax credit, if it meets all of the requirements including a pre-filing \nregistration requirement. As the local government would not \nowe other federal income tax, the IRS would then make a refund \npayment in the amount of the credit to the local government. \nAre rural electric cooperatives eligible? \nYes. Any corporation operating on a cooperative basis that \nis engaged in furnishing electric energy to persons in rural \nareas is eligible. A rural electric cooperative’s use of elective \npay does not affect the 85% income test of a tax-exempt \nelectric cooperative. \nTax exempt rural electric cooperatives are eligible to use elective \npay for all 12 credits listed in the link below. Those that are not tax \nexempt may use elective pay for each of the credits listed except \nfor the Commercial Clean Vehicles credit (45W). \nHow do I make the elective \npayment election? \nEligible entities would claim and receive an elective payment by \nmaking an elective payment election on their annual tax return \nalong with any form required to claim the relevant tax credit. \nHowever, there are steps leading up to this, such as \na required pre-filing registration process. An EIN \nor TIN is required to complete the pre-filing \nregistration process. \nElectronic return filing is strongly encouraged. \nWhat will I need to do to receive \na payment? \n1. Identify and pursue the qualifying project or activity: You will\nneed to know what applicable credit you intend to earn and use\nelective pay for.\n2. Determine your tax year, if not already known: Your tax year\nwill determine the due date for your tax return.\n3. Placed in service: The applicable credit property must be\nplaced in service BEFORE a registration number will be issued.\n4. Complete pre-filing registration with the IRS: This will\ninclude providing information about yourself, which applicable\ncredits you intend to earn, and each eligible project/property\nthat will contribute to the applicable credit and other information\nrequired. Upon completing this process, the IRS will provide you\nwith a registration number for each applicable credit property.\nYou will need to provide that registration number on your tax\nreturn as part of making the elective pay election.\n• Complete pre-filing registration in sufficient time to have a\nvalid registration number at the time you file your tax return.\n5. Satisfy all eligibility requirements for the tax credit and any\napplicable bonus credits, if applicable, for a given tax year:\n• You will need the documentation necessary to properly\nsubstantiate any underlying tax credit, including if bonus\namounts increased the credit.\n6. File the required annual tax return by the due date\n(or extended due date) and make a valid elective\npayment election.\nWhat tax credits can elective pay \nbe used for? \nSee Publication 5817g for a list of tax credits that \ncan be used for elective pay. \nResources \n❯Elective Pay and Transferability\n❯irs.gov/cleanenergy\n❯Publication 5884, IRA and CHIPS Pre-Filing\nRegistration Tool User Guide\n❯Publication 5902, Clean Energy Authorization\nPermission Management User Guide\nPublication 5817-A (Rev. 4-2024) Catalog Number 94129S Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817e.pdf	0424 Publ 5817-E (PDF)	https://www.irs.gov/pub/irs-pdf/p5817e.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nState & \nLocal Governments \nWhat is elective pay? \nElective pay allows applicable entities, including tax-exempt and \ngovernmental entities that would otherwise be unable to claim \ncertain credits because they do not owe federal income tax, to \nbenefit from some clean energy tax credits. By choosing this \nelection, the amount of the credit is treated as a payment of tax \nand any overpayment will result in a refund. \nFor example, because of the Inflation Reduction Act, a local \ngovernment that makes a clean energy investment that qualifies for \nthe investment tax credit can file an annual tax return with the IRS \nto claim elective pay for the full value of the investment tax credit, \nas long as it meets all of the requirements including a pre-filing \nregistration requirement. As the local government would not \nowe other federal income tax, the IRS would then make a refund \npayment in the amount of the credit to the local government. \nAre state and local governments eligible? \nYes. States, political subdivisions and their agencies and \ninstrumentalities are all eligible for elective pay. This includes the \nDistrict of Columbia. It also includes cities, counties and other \npolitical subdivisions. Water districts, school districts, economic \ndevelopment agencies, public universities and hospitals that are \nagencies and instrumentalities of states or political subdivisions \nare also included. \nHow do I make the elective \npayment election? \nEligible entities not normally required to file an annual tax return \nwith the IRS should file Form 990-T along with any form required \nto claim the relevant tax credit. \nHowever, there are steps leading up to this, such \nas a required pre-filing registration process. An EIN or TIN is \nrequired to complete the pre-filing registration process. \nElectronic return filing is strongly encouraged. \nWhat will I need to do to receive \na payment? \n1. Identify and pursue the qualifying project or activity: You will\nneed to know what applicable credit you intend to earn and use\nelective pay for.\n2. Determine your tax year, if not already known: Your tax year \nwill determine the due date for your tax return. \n3. Placed in service: The applicable credit property must be\nplaced in service BEFORE a registration number will be issued.\n4. Complete pre-filing registration with the IRS: This will include \nproviding information about yourself, which applicable credits \nyou intend to earn, and each eligible project/property that will \ncontribute to the applicable credit and other information required. \n \nUpon completing this process, the IRS will provide you with a \nregistration number for each applicable credit property. You will \nneed to provide that registration number on your tax return as \npart of making the elective pay election. \n• Complete pre-filing registration in sufficient time to have a\nvalid registration number at the time you file your tax return. \n5. \n Satisfy all eligibility requirements for the tax credit and any\napplicable bonus credits, if applicable, for a given tax year: \n• You will need the documentation necessary to properly\nsubstantiate any underlying tax credit, including if bonus\namounts increased the credit.\n6. \n File Form 990-T by the due date (or extended due date) and\nmake a valid elective payment election.\nWhat tax credits can elective pay be \nused for? \nSee Publication 5817g for a list of tax credits that can be used \nfor elective pay. \nResources \n❯ Elective Pay and Transferability\n❯ irs.gov/cleanenergy\n❯ Publication 5884, IRA and CHIPS Pre-Filing Registration Tool\nUser Guide\n❯ Publication 5902, Clean Energy Authorization Permission\nManagement User Guide\nPublication 5817-E (Rev. 4-2024) Catalog Number 94133A Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5817f.pdf	0424 Publ 5817-F (PDF)	https://www.irs.gov/pub/irs-pdf/p5817f.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIndian Tribal \nGovernments \nWhat is elective pay? \nElective pay allows applicable entities, including tax-exempt and \ngovernmental entities that would otherwise be unable to claim \ncertain credits because they do not owe federal income tax, to \nbenefit from some clean energy tax credits. By choosing this \nelection, the amount of the credit is treated as a payment of tax \nand any overpayment will result in a refund. \nFor example, because of the Inflation Reduction Act, a local \ngovernment that makes a clean energy investment that qualifies for \nthe investment tax credit can file an annual tax return with the IRS \nto claim elective pay for the full value of the investment tax credit, \nas long as it meets all of the requirements including a pre-filing \nregistration requirement. As the local government would not \nowe other federal income tax, the IRS would then make a refund \npayment in the amount of the credit to the local government. \nAre Indian Tribal Governments Eligible? \nYes. An Indian tribal government, subdivision thereof, or any \nagency or instrumentality of a Tribal government or subdivision \nis eligible for elective pay. For this purpose, the term “Indian \ntribal government” means the recognized governing body of \nany Indian or Alaska Native tribe, band, nation, pueblo, village, \ncommunity, component band, or component reservation, \nindividually identified (including parenthetically) in the most recent \nlist published by the Department of the Interior published in the \nFederal Register under the Federally Recognized Indian Tribe List \nAct of 1994. \nHow do I make the elective \npayment election? \nEligible Indian Tribal Governments and their subdivisions should \nfile Form 990-T, along with any form required to \nclaim the relevant tax credit. \nHowever, there are steps leading up to this, such \nas a required pre-filing registration process. An \nEIN or TIN is required to complete the pre-filing \nregistration process. \nElectronic return filing is strongly encouraged. \nWhat will I need to do to receive \na payment? \n1. Identify and pursue the qualifying project or activity: You will\nneed to know what applicable credit you intend to earn and use\nelective pay for.\n2. Determine your tax year, if not already known: Your tax year\nwill determine the due date for your tax return.\n3. Placed in service: The applicable credit property must be\nplaced in service BEFORE a registration number will be issued.\n4. Complete pre-filing registration with the IRS: This will include\nproviding information about yourself, which applicable credits\nyou intend to earn, and each eligible project/property that will\ncontribute to the applicable credit and other information required.\nUpon completing this process, the IRS will provide you with a\nregistration number for each applicable credit property. You will\nneed to provide that registration number on your tax return as\npart of making the elective pay election.\n• Complete pre-filing registration in sufficient time to have a\nvalid registration number at the time you file your tax return.\n5. Satisfy all eligibility requirements for the tax credit and any\napplicable bonus credits, if applicable, for a given tax year:\n• You will need the documentation necessary to properly\nsubstantiate any underlying tax credit, including if bonus\namounts increased the credit.\n6. File Form 990-T by the due date (or extended due date) and\nmake a valid elective payment election.\nWhat tax credits can elective pay \nbe used for? \nSee Publication 5817g for a list of tax credits that \ncan be used for elective pay. \nResources \n❯Elective Pay and Transferability\n❯irs.gov/cleanenergy\n❯Publication 5884, IRA and CHIPS Pre-Filing\nRegistration Tool User Guide\n❯Publication 5902, Clean Energy Authorization\nPermission Management User Guide\nPublication 5817-F (Rev. 4-2024) Catalog Number 94134L Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5967.pdf	0524 Publ 5967 (PDF)	https://www.irs.gov/pub/irs-pdf/p5967.pdf	[ " \n \nImportant Information for Consumers \nDON’T KNOW WHERE TO START? \nConsider a home energy audit. Taxpayers \ncan save 30% (up to $150) on a home energy \naudit done by a certified auditor. The written \nreport can help you identify cost/energy \nsaving home improvements. \nEnergy Efficient Home \nImprovement Credit (25C) \nThe information below is applicable for calendar \nyear 2024. For more information, please visit \n. \nIRS.gov/HomeEnergy\nDid you know you could save money on your utility bills and receive a tax credit \nfor certain energy efficiency home improvements? \nThe maximum credit amount is 30% of the \ncost of an energy efficient qualifying home \nimprovements, up to certain annual limits for \neach type of improvement. Further details \non the limits for specific improvements and \ncategories of improvements can be found \nin the column to the right. The total annual \ncredit that can be claimed is $3,200. \nNote: The credit can cover both the \npurchase and installation costs for \nheat pumps, energy efficient AC units, \nfurnaces/ boilers, water heaters, biomass \nstoves/ boilers, and electric panel/circuit \nboard upgrades. For building envelope \ncomponents (insulation, doors, windows, \nskylights), only the purchase can be covered. \nRequesting an itemized invoice or receipt \nfrom your contractor/installer can be helpful. \nTotal Annual Credit Limits \n$2,000 (for heat pumps, heat pump water \nheaters, biomass stoves/boilers) \n• $2,000: heat pumps \n• $2,000: heat pump water heaters \n• $2,000: biomass stoves/boilers \n$1,200 (for all other home improvements) \n• $600: efficient AC units \n• $600: efficient furnaces/boilers \n• $600: efficient water heaters \n• $600: electric panel/circuit upgrades \n• $1,200: insulation/air sealing \n• $500: exterior doors ($250 each) \n• $600: exterior windows/skylights \n• $150: home energy audits \n$3,200 (overall, with no lifetime limit) \nInsulation, exterior doors, exterior windows, \nand skylights must be installed at taxpayer’s \nprincipal residence, which must be owned \nby taxpayer. Other home improvements may \nbe installed at any residence used by the \ntaxpayer, and the taxpayer may be a tenant. \nLandlords, who are not also residents of the \ndwelling, may not claim this credit. \nNote: The Energy Efficient Home \nImprovement Credit cannot be applied to \nnew construction. \nEXAMPLE \nHeat Pump Water Heater $2,250 \nLabor/Installation $750 \nTotal Cost $3,000 \nTax Credit (30% of cost) $900 \nCost Less Credit $2,100 \nFind out more about Home \nEnergy Tax Credits and the \nInflation Reduction Act at \nIRS.gov/HomeEnergy. \nTo claim the credit, taxpayers must file IRS Form 5695 \nIndividual taxpayers can claim the credit regardless of income level, but a taxpayer must owe \ntaxes in order to make a claim, and the amount claimed is limited to a taxpayer’s tax liability. \nAny unused credit may not be carried over. \nTo qualify, improvements must meet the following standards \n• Heat pumps, heat pump systems, water heaters, efficient AC units, and efficient \nfurnaces/ boilers must meet Consortium for Energy Efficiency (CEE) highest efficiency tier, \nnot including any advanced tier. \n• Biomass stoves/boilers must have a thermal efficiency rating of at least 75% (measured \nby the higher heating value of the fuel). \n• Exterior doors must meet the applicable ENERGY STAR standard and exterior windows \nand skylights must meet the ENERGY STAR Most Efficient standard. Learn more about \nqualifying products and potential rebates for your area at EnergyStar.gov/windows. \n• Insulation must meet International Energy Conservation Code standards. \n• Panelboards must be installed according to National Electric Code and have a load \ncapacity of at least 200 amps. Must enable installation and use of other building envelope \ncomponents or energy property. \nPublication 5967 (5-2024) Catalog Number 94948H Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5349zht.pdf	1123 Publ 5349 (zh-t) (PDF)	https://www.irs.gov/pub/irs-pdf/p5349zht.pdf	[ "就算你提交了報稅表\n，\n也得考慮今年剩餘時間\n的稅收問題。你在這一年所做的事情可能會影\n響到你欠下的任何稅款或明年期待的退稅\n。\n檢查全年的預扣稅款\n由於聯邦稅是以現收現付為基礎的\n，你需要在一年中賺\n取收入時繳納大部分的稅款\n。如果您沒有透過預扣納\n稅\n，\n或沒有以此方式繳納足夠的稅款\n，\n您可能要繳納估\n算稅款\n。這個方法可以確保你的預扣稅款不會太少\n，\n可\n能不會導致退稅金額低於預期甚至稅單\n。\n或許你想檢查\n一\n下你是否有預扣過多的稅\n，\n如果每次發工資時都有這\n筆額外的錢\n，\n那麼這將比你申報時獲得大額退稅更有幫\n助。\n當個人資訊或財務資訊因生活事件而發生變化時\n，\n如結婚或離婚、\n生孩子或在工作中加薪\n，\n請使用國稅局\n預扣稅款估算器來檢查你的預扣稅款\n。你需要給你的雇\n主一份最新的W-4 表以改變從你的工資中預扣的稅款\n。\n一些納稅人賺取的收入不受扣繳的限制。\n小型企業主和\n自雇者——包括零工––可能需要按季度繳納估計稅款(\n英文)。\n整理稅務記錄 \n開發一個記錄系統––電子的或紙質的––將你的重要資\n訊保存在一起。在收到稅務記錄時\n，\n將其添加到文件\n中。這包括雇主提交的年終表格 W-2\n、\n銀行和其他付款\n人提交的表格 1099、\n以及其他收入文件和虛擬貨幣交\n易記錄。將記錄整理好後\n，\n準備報稅就更容易了\n。這還\n可以幫助你發現可能被忽視的扣除額或抵免額。如果你\n的地址發生變化\n，\n請通知國稅局，\n並將變更的合法名\n稱通知社會保障管理局 (英文)\n，\n以避免延遲處理你的\n退稅\n。 \n線上查看帳戶資訊\n線上安全存取您的個人稅務帳戶\n，\n網址為 IRS.gov/\naccount\n，\n以查看您的餘額、進行付款\n、\n查看付款和付\n款計劃的詳細資訊等\n。 \n國稅局提供\n：\n西班牙語\n、\n中文\n、\n韓語\n、\n俄語\n、\n越\n南語和海地克裏奧爾語\n我們知道\n，任何語言的稅務資訊都很難理解。如果這些資\n訊不是以你最熟悉的語言提供，\n那就更難了\n。我們正在將\n我們的稅收資源翻譯成更多語言\n。\n“讓我們幫助您”\n頁面以\n七種語言突出顯示為納稅人提供的美國國稅局資源。該機\n構還將翻譯服務和其他多語言選項的資訊插入到發給納稅\n人的重要通知中。欲瞭解更多資訊\n，\n請參閱\n“我們會說您\n的語言”\n頁面\n（英文)\n，\n網址為 IRS.gov。\n人生事件會影響你的稅收 \n生活事件\n，\n如購買房屋\n、\n上大學或失去工作\n，你可能有資格\n享受某些稅收優惠\n。\n其他情況\n，\n如結婚或離婚, 孩子出生或\n經歷配偶去世或受撫養人的死亡\n，\n也可能影響你的稅收福\n利和報稅身份。欲瞭解更多關於人生事件後的稅務管理\n，\n請訪問 IRS.gov/lifeevents(英文)。\n瞭解調整後的總收入\n（AGI）\n如何影響稅收\n你的 AGI 和稅率是計算你稅收的重要因素。\nAGI 是指你所\n有來源的收入減去收入的任何調整或扣減。一般來說\n，\nAGI \n越高\n，\n稅率就越高\n，\n繳納的稅款就越多。稅務規劃可以包括\n在這一年中做出改變\n，\n以降低你的 AGI。有幾種方法可以降\n低你的 AGI\n，\n包括向退休帳戶(英文) 或健康儲蓄帳戶供款\n（英文),如果你是一名合格的教育工作者\n，\n可以申報教育\n者費用\n，\n以及支付學生貸款利息\n。\n納稅人應做好申請稅務抵免額和扣除額的準備\n應稅收入是指從你的 AGI 中減去應扣除的扣除額\n，\n包括你\n的標準扣除額(英文)的剩餘部分。大多數人會採取標準扣\n除\n，但一些人可能選擇逐項扣除\n，\n因為這可能會進一步降\n低他們的應稅收入\n。作為一般規則\n，\n如果你的逐項扣除額\n大於標準扣除額\n，你應該逐項扣除。使用互動式稅務助理(\n英文)查看逐項計算是否適合你。\n你可能有資格獲得抵免\n，\n如低收入家庭福利優惠\n、子女和\n受撫養人照顧抵免\n（英文)\n、子女稅務優惠和其他受撫養\n人的抵免 (英文)。有學生的家庭可能有資格獲得教育優惠\n額 (英文)。適當地申請這些稅收抵免可以減少所欠的稅款\n並增加退稅\n，\n所以你應該看看你是否符合條件。保留記錄\n，\n顯示你是否有資格獲得你所申請的稅收抵免\n。這包括關於\n你收到的預付稅收抵免的機構信函。\n所有人都適合做\n全年稅務規劃\n", "別因為不申報而錯失退稅機會\n許多人可能會因為沒有提交聯邦所得稅申報表而錯失退\n稅機會\n。根據法律規定\n，從最初的到期日\n（通常是 4 月\n的最後期限）\n起，他們只有三年的時間來申請退款\n。有\n些人可能會選擇不提交報稅表\n，\n因為他們賺的錢未達到\n提交報稅表的要求(英文)。一般來說\n，\n如果他們被欠退\n款\n，\n則不會收到罰款\n。但如果他們不進行申報\n，他們可\n能會錯過獲得退稅款的機會\n。\n獲取報稅協助 \n報稅員有多種類型\n，\n包括註冊會計師、\n註冊代理人\n、律\n師、以及其他許多沒有專業證書的人\n。大多數報稅員都\n能提供優質的專業報稅服務。然而\n，\n每年都有一些納稅\n人因為選擇了錯誤的報稅員而在經濟上受到損失。請\n務必查看我們的選擇報稅員提示以及如何避免不道德\n的\n“幽靈”\n報稅員\n。\n符合資格者可透過免費報稅服務 (VITA) 或老年人稅務\n諮詢服務\n（TCE）\n計劃通過國稅局認證的志工獲得免費\n稅務援助。 VITA/TCE 服務不僅免費\n，\n而且是準備報稅\n的可靠且值得信賴的來源。\n與國稅局保持聯繫\n國稅局的官方網站是 IRS.gov. 在Twitter, Facebook, \nLinkedIn 和 Instagram 上關注國稅局(英文)\n，\n瞭解\n稅收變化\n、欺詐警報、\n倡議、\n產品和服務的最新資訊\n。觀\n看國稅局的 YouTube視頻\n，\n並訂閱國稅局的電子通訊\n（英文)。\n下載IRS2Go手機應用程式\n，\n可以快速檢查你\n的退款狀態\n，\n支付款項\n，\n並獲得稅務提示。\n納稅準備核對表\n在提交報稅表前收集這些資訊\n。\n 確保您\n、\n您的配偶和受撫養人是否有社會保障號\n碼\n，\n您\n、\n您的配偶和受撫養人是否有個人納稅人識\n別號碼\n 報稅表上需要有您\n、\n您的配偶及受撫養人的出生日\n期\n 所有雇主\n、\n發放機構或付款人的工資和收入報表\n（\n表格 W-2\n、\nW-2G\n、\n1099-R、\n1099-MISC)\n，\n包括表格 \n1099-G\n，\n某些政府付款\n，\n用於任何應稅失業補償\n 銀行及其他付款人的利息及股息報表表格 1099\n 去年聯邦和州的申報表副本\n 直接存款的銀行帳戶路徑和帳戶號碼\n 支付的日托或受撫養人護理費用總額和提供人的稅\n號\n，\n如他們的社會保障號碼或企業雇主識別號\n 表格 1095-A\n，\n健康保險市場聲明\n 國稅局的通信\n，\n包括與調整\n、\n付款和您當前的IP PIN\n有關的通知\n、\n信件和表格\n如果沒有可以直接存款的帳戶以加速退款\n，\n就去銀行吧\n直接存款比紙質支票更快地讓你獲得退款\n。沒有銀行帳\n戶\n？瞭解如何在FDIC 保險的銀行\n（英文)或通過全國信\n用社定位工具線上開戶\n（英文)。\n退伍軍人請參閱退伍軍人福利銀行計劃\n（VBBP) (英文)\n在參與的銀行獲取金融服務。\n備災\n納稅人應將報稅表、\n出生證、\n契據\n、\n所有權和保險單等\n原件放在防水容器內\n，\n並放在安全的地方\n。這些文件的\n副本應保存在納稅人區域之外的可信人員手中。掃描它\n們作為電子備份存儲是另一種提供安全性和便攜性的\n選擇。\n災難發生後\n，\n家庭物品的當前照片或視頻可以幫\n助支持災難後的保險或稅收優惠索賠。\n第 584 號出版\n物 (英文)的國稅局災害損失工作簿可以幫助彙編這些\n清單\n。\nPublication 5349 (zh-t) (Rev. 11-2023) Catalog Number 93484K Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5349ko.pdf	1123 Publ 5349 (ko) (PDF)	https://www.irs.gov/pub/irs-pdf/p5349ko.pdf	[ "세금 신고서를 제출했다고 해서 남은 기간 동안 세금에 \n대해 생각할 필요가 없다는 의미는 아닙니다. 한 해 \n동안의 수입은 내년에 납부할 세금이나 환급액에 \n영향을 미칠 수 있습니다. \n연중 세금 원천징수 확인하기\n연방 세금은 선납방식으로 운영되기 때문에 소득을 올리면서 \n한 해 동안 대부분의 세금을 납부해야 합니다. 원천징수를 통해 \n세금을 납부하지 않거나 충분한 세금을 납부하지 않으면 추정세를 \n납부해야 할 수 있습니다. 원천징수된 세금이 너무 적지 않은지 \n확인합니다. 이는 예상보다 적은 환급 금액이나 세금 청구서로 \n이어질 수 있습니다. 또는 원천징수되는 세금이 너무 많지 않은지 \n확인하시기 바랍니다. 각 급여에 추가 금액을 보유하는 것이 \n신고할 때 더 큰 환급을 받는 것보다 더 도움이 될 수 있습니다. \n결혼 또는 이혼, 자녀 출산 또는 직장에서의 양육과 같은 생활 \n사건으로 인해 개인 또는 금융 정보 변경이 발생할 때 IRS 원천 \n징수 추정기를 사용하여 원천 징수를 확인합니다. 급여에서 \n원천징수되는 세액을 변경하려면 고용주에게 업데이트된 양식 \nW-4를 제공해야 합니다.\n원천징수 대상이 아닌 소득을 얻는 납세자도 있습니다. \n긱이코노미 근로자를 포함한 소규모 사업주와 자영업자는 분기별 \n추정세를 납부 해야 할 수 있습니다.\n세금 기록 정리 \n중요한 정보를 함께 보관하는 기록 보관 시스템(전자 또는 종이)\n을 설립하십시오. 받는 즉시 파일에 세금 기록을 추가하십시오. \n여기에는 고용주의 연말 양식 W-2, 은행 및 기타 납부자의 양식 \n1099, 기타 소득 문서 및 가상 통화 거래 기록이 포함됩니다. \n기록을 정리하면 세금 신고서를 준비하는 것이 더 쉬워집니다. \n공제 및 감면을 누락시킬 가능성을 찾아내는 데 도움이 됩니다. \n귀하의 주소가 변경될 경우 IRS에 알리고 귀하의 세금 신고서 \n처리가 지연되지 않도록 법적 이름 변경을 사회보장국에 통지(\n영어)합니다. \n온라인에서 계정 정보 보기\nIRS.gov/account에서 개인 세금 계정을 안전하게 만들거나 \n로그인하여 연방 세금 계정에 대한 최신 정보를 이용할 수 \n있습니다. 납부하거나 잔액, 납부 계획 세부정보 및 예약 납부 \n대금을 볼 수도 있습니다. \n스페인어, 중국어, 한국어, 러시아어, 베트남어 \n아이티-크레올어로 제공되는 IRS 자료 \n세금 정보는 어떤 언어로도 이해하기 어려울 수 있습니다. 해당 \n정보가 가장 잘 아는 언어로 제공되지 않으면 더욱 어려울 수 \n있습니다. 당국은 세금 관련 자료를 더 많은 언어로 번역하고 \n있습니다. 도움말(Let Us Help You) 페이지에서는 납세자에게 \nIRS 자료를 7개 언어로 안내하고 있습니다. 또한 기관은 \n납세자에게 전송된 주요 공지사항에 번역 서비스 및 기타 다국어 \n옵션에 대한 정보를 삽입하고 있습니다. 자세한 내용은 IRS.gov\n의 언어 지원(We Speak Your Language) 페이지(영어)를 \n참조합니다.\n인생 사건은 세금에 영향을 미칠 수 있습니다 \n주택 구입, 대학 진학 또는 직업 상실과 같은 생활 사건으로 인해 \n특정 세금 혜택을 받을 수 있습니다. 결혼 또는 이혼, 아이 맞이 \n또는 귀하가 청구하는 배우자 또는 부양가족의 사망과 같은 다른 \n상황도 귀하의 세금 혜택 자격 및 납세자 구분에 영향을 미칠 수 \n있습니다. 인생 사건 후 세금 관리에 대한 자세한 내용은 \nIRS.gov/lifeevents (영어)를 참조합니다.\n조정 총소득(AGI)이 세금에 미치는 영향 \n알아보기\nAGI와 세율은 세금을 파악하는 데 중요한 요소입니다. AGI는 \n모든 출처로부터의 귀하의 소득에서 귀하의 소득에 대한 조정 \n또는 공제를 제외한 금액입니다. 일반적으로 AGI 가 높을수록 \n세율이 높아지고 더 많은 세금을 납부합니다. 세금 계획에는 AGI\n를 낮출 수 있는 한 해 동안의 변경 사항이 포함될 수 있습니다. \n은퇴 플랜(영어) 또는 건강 저축 계좌(영어)에 기여하고, 자격을 \n갖춘 교육자인 경우 교육자 경비를 청구하고, 학생 대출 이자를 \n지불하는 것을 포함하여 AGI를 줄이는 몇 가지 방법이 있습니다.\n납세자들은 세액공제 및 비용공제를 신청하기 \n위해 준비해야 합니다\n과세 소득은 AGI에서 표준 공제(영어)를 포함한 적격 공제를 \n차감한 후 남은 금액입니다. 대부분의 사람은 표준 공제를 \n받지만, 일부는 과세 소득을 더 낮출 수 있기 때문에 항목별 \n공제를 선택할 수 있습니다. 일반적으로 항목별 공제가 표준 \n공제액보다 큰 경우 항목을 분류해야 합니다. 대화형 세금 \n도우미(영어)를 사용하여 항목 지정이 적합한지 확인합니다. \n연간 세금 계획은\n모두에게 해당합니다\n", "근로 소득 세액공제, 자녀 및 부양가족 보육 세액공제, 자녀 \n세액공제와 같은 세액공제를 받을 수 있습니다. 가족 중에 \n학생이 있다면 교육 세액공제(영어) 받을 수 있습니다. 이 세액 \n공제를 적절히 청구하면 미납된 세금을 줄이고 환급액을 늘릴 \n수 있으므로 자격 요건을 충족하는지 확인해야 합니다. 청구한 \n공제에 대한 자격 요건을 보여주는 기록을 보관합니다. 여기에는 \n세액공제 선급금에 대한 기관의 서신이 포함됩니다.\n신고를 하지 않으면 환급 기회를 놓칠 수 \n있습니다 \n연방 소득 신고서를 제출하지 않아서 세금 환급을 받지 못하게 \n되는 사람들이 많습니다. 법적으로는 원래 마감일( 일반적으로 \n4월 마감일)로부터 3년 동안만 환급을 청구할 수 있습니다. \n신고해야 할 만큼(영어) 소득이 높지 않은 일부 납세자는 세금 \n신고서를 제출하지 않을 수 있습니다. 일반적으로 환급을 받아야\n하는 경우, 과징금이 부과되지 않습니다. 하지만 세금 신고서를 \n제출하지 않으면 환급을 받을 기회를 놓칠 수 있습니다. \n \n세금 신고서를 제출하는 도움을 얻으십시오 \n공인회계사, 등록된 세무사, 변호사 및 전문 자격증이 없는 \n사람들을 비롯한 다양한 종류의 세무 대리인들이 있습니다. \n대부분의 세무 대리인들은 우수하고 전문적인 세무 서비스를 \n제공합니다. 그러나 매년 많은 납세자들이 잘못된 세무 대리인을 \n선택한 이유로 피해를 입습니다. 당국의 세무 대리인을 선택하는 \n팁과 부도덕적인 “유령” 세무 대리인 피하는 방법을 확인해 \n보십시오. \n자격이 되는 사람들은 자원봉사 소득세 지원 (VITA) 또는 \n장년층을 위해 세무 상담 (TCE) 프로드램을 통해 IRS 인증 무료 \n세무 도움을 얻을 수 있습니다. VITA/TCE 서비스는 무료일 뿐만 \n아니라, 신뢰할수 있는 세금 신고서 작성 출처입니다. \n국세청과 연락 유지\nIRS 공식 웹사이트는 IRS.gov입니다. IRS의 Twitter, \nFacebook, LinkedIn 및 Instagram 에서 IRS를 팔로우 \n영어) 하여 세금 변경, 사기 경보, 이니셔티브, 제품 및 서비스에 \n대한 최신 업데이트를 확인하십시오. IRS 유튜브 동영상을 보고 \nIRS 전자 뉴스레터(영어)를 구독하세요. IRS2Go 모바일 앱을 \n다운로드하여 환급 상태를 빠르게 확인하고, 결제하고, 세금 관련 \n팁을 확인하세요.\n세금 준비 체크리스트\n세금 신고서를 제출하기 전에 다음 항목을 수집하십시오\n 귀하, 귀하의 배우자 및 부양가족에 대한 사회 보장 번호\n또는 귀하, 귀하의 배우자 또는 부양가족이 사회 보장 번호를\n가지고 있지 않은 경우, 개인 납세자 식별 번호\n 세금 신고서에 기재된 귀하, 귀하의 배우자 및 부양가족의\n생년월일\n 모든 고용주, 발행 기관 또는 납부자의 임금 및 소득 명세서 (\n양식 W-2, W-2G, 1099-R,1099-Misc), 양식 1099-G, 특정\n정부 지원금 포함 (모든 과세 대상 실업 수당에 대하여)\n 은행 및 기타 납부자의 이자 및 배당금 명세서에 대한 양식\n1099\n 지난해 연방 및 주정부 신고서 사본\n 계좌 입금을 위한 은행 계좌 라우팅 및 계좌 번호 보육료\n또는 부양가족 돌봄 비용으로 지불한 총액 및 사회 보장\n번호 또는 사업체 고용주 식별 번호와 같은 제공자의 세금\n번호\n 양식 1095-A, 건강 보험 마켓플레이스 명세표\n 조정, 결제 및 현재 IP PIN과 관련된 통지, 편지 및 양식을\n포함한 IRS 서신\n계좌가 없는 경우 계좌를 개설하고 자동 \n이체하여 환급 속도를 높이세요\n직접 입금을 통해 서면 수표보다 더 빨리 환급을 받을 수 \n있습니다. 은행 계좌가 없으신가요? FDIC 보험 은행 (영어) 또는 \n국가 신용 조합 찾기 도구(영어)를 통해 온라인으로 계좌를 \n개설하는 방법을 알아보세요.\n재향 군인들은 참여 은행의 금융 서비스 이용을 위해 재향 군인 \n지원금융 프로그램(VBBP)(영어)을 사용할 수 있습니다.\n재난 \n납세자는 안전한 공간에 세금 신고서, 출생증명서, 증서, 직책 \n및 보험 약관과 같은 원본 문서를 방수 용기에 넣어야 합니다. \n이러한 문서의 사본은 납세자의 영역 밖에 있는 신뢰할 수 있는 \n사람에게 보관해야 합니다. 전자 백업 저장소에 스캔하는 것은 \n보안 및 휴대성을 제공하는 또 다른 방법입니다. 재해 발생 후 \n보험 또는 세금 혜택에 대한 보험금 청구를 지원하는 데 도움이 \n될 수 있습니다. 간행물 584(영어)의 IRS 재해 손실 통합 문서는 \n이러한 목록을 작성하는 데 도움이 될 수 있습니다.\nPublication 5349 ko (Rev. 11-2023) Catalog Number 93488C Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p4557.pdf	0524 Publ 4557 (PDF)	https://www.irs.gov/pub/irs-pdf/p4557.pdf	[ "1\nA GUIDE FOR YOUR BUSINESS\nSafeguarding\nTaxpayer Data\n", "SAFEGUARDING TAXPAYER DATA\n2\nContents\nIntroduction \nSafeguarding Taxpayer Data.\n............................3\nProtect Your Clients; Protect Yourself\nTake Basic Security Steps ...............................4\nUse Security Software......................................5\nCreate Strong Passwords.................................5\nSecure Wireless Networks ...............................6\nProtect Stored Client Data .\n..............................7\nBe on Guard\nSpot Data Theft................................................8\nMonitor EFIN/PTIN.\n...........................................8\nRecognize Phishing Scams..............................9\nGuard Against Phishing Emails.\n......................10\nBe Safe on the Internet.\n..................................10\nReport and Respond\nReport Data Loss to IRS/States.\n.....................11\nRespond and Recover from a Data Loss........12\nComply with the FTC Safeguards Rule\nUnderstand the FTC Safeguards Rule............13\nComply with the FTC Safeguards Rule...........13\nChecklist for Creating a Plan..........................14\nEmployee Management and Training..............14\nInformation Systems.......................................15\nDetecting and Managing System Failures.......17\nGlossary.\n.......................................... 19\t\n", "SAFEGUARDING TAXPAYER DATA\n3\nIntroduction - Safeguarding \nTaxpayer Data\nCombatting today’s cybercriminals takes all of us working together. The \nInternal Revenue Service works with state tax agencies and the tax \nindustry to fight these 21st century identity thieves. After forming the \nSecurity Summit and enacting a series of safeguards, the partners are \nmaking inroads. But, there’s more work to be done. \nData thefts at tax professionals’ offices are on the rise. As the Security \nSummit makes progress, identity thieves need more taxpayer data to \nfile fraudulent tax returns. And they have placed tax practitioners firmly \nin their sights. Data security is now a necessity for every tax \nprofessional, whether a partner in a large firm or a sole practitioner, and \nevery Authorized IRS e-File Provider. Every employee, both professional \nand administrative staff, should be educated about security threats and \nsafeguards. Everyone has a role to play in protecting taxpayer \ninformation.\nProtecting taxpayer data is the law. Federal law gives the Federal Trade \nCommission authority to set data safeguard regulations for various \nentities, including professional tax return preparers. According to the \nFTC Safeguards Rule, tax return preparers must create and enact \nsecurity plans to protect client data. See Publication 5708 for \ninformation on creating a written information security plan. Failure to do \nso may result in an FTC investigation. Online providers also must follow \nthe six security and privacy standards in Publication 1345, Handbook \nfor Authorized IRS e-file Providers of Individual Income Tax Returns. \nProtecting taxpayer data is good business. Data security can protect \nyour business as well as your clients. A theft may also mean a loss of \nreputation, a loss of clients or a loss of money. Consider engaging \nsecurity professionals for assistance or check with your professional \nliability carrier about data theft coverage. \nThis guide seeks to help tax professionals to:\n\t\ny understand basic security steps and how to take them;\n\t\ny recognize the signs of data theft and how to report data theft;\n\t\ny respond and recover from a data loss;\n\t\ny understand and comply with the FTC Safeguards Rule. \n", "SAFEGUARDING TAXPAYER DATA\n4\nProtect Your Clients; \nProtect Yourself\nTake Basic Security Steps \nHere are some basic security steps that tax professionals can take \ntoday to make their clients’ data and their businesses safer:\n\t\ny Learn to recognize phishing emails, especially those pretending to be \nfrom the IRS, e-Services, a tax software provider or cloud storage \nprovider. Never open an embedded link or any attachment from a \nsuspicious email. \n\t\ny Create a data security plan using IRS Publication 4557, Safeguarding \nTaxpayer Data, and Small Business Information Security – The \nFundamentals, by the National Institute of Standards and Technology.\n\t\ny Review internal controls: \n• Install anti-malware/anti-virus security software on all devices \n(laptops, desktops, routers, tablets and phones) and keep \nsoftware set to automatically update.\n• Use strong passwords of 8 or more characters, use different \npasswords for each account, use special and alphanumeric \ncharacters, use phrases, password protect wireless devices and \nconsider a password manager program.\n• Implement multi-factor authentication for anyone accessing \ncustomer information on your system.\n• Encrypt all sensitive files/emails, especially those with the \ntaxpayer’s personally identifiable information, and use strong \npassword protections.\n• Back up sensitive data to a safe and secure external source not \nconnected fulltime to a network.\n• Make a final review of return information – especially direct deposit \ninformation - prior to e-filing.\n• Wipe clean or destroy old computer hard drives and printers that \ncontain sensitive data.\n• Limit access to taxpayer data to individuals who need to know.\n• Check e-File Applications and PTIN accounts weekly for total \nreturns filed using EFINs and PTINs; deactivate unused EFINs.\n• Withdraw from any outstanding authorizations (power of attorney/\ntax information) for taxpayers who no longer are clients.\n• Implement audit trails (audit logs) that records all activities that \noccur. This includes who performed the activity, when it was \nperformed, and what changes were made.\n", "SAFEGUARDING TAXPAYER DATA\n5\n• Implement a clean desk policy.\n\t\ny Report any data theft or data loss to the appropriate IRS Stakeholder \nLiaison. \n\t\ny Stay connected to the IRS through subscriptions to e-News for Tax \nProfessionals, QuickAlerts and Social Media.\n\t\ny Educate clients about the availability of the Identity Protection PIN for \ntaxpayers.\n\t\ny Review FTC’s security tips at Cybersecurity for Small Business and \nProtecting Personal Information: A Guide for Business\nUse Security Software\t\n\t\ny A fundamental step to data security is the installation and use of \nsecurity software on your computers. Here are the various types of \nsecurity software you need and their purpose:\n\t\ny Anti-virus – prevents bad software, such as malware, from causing \ndamage to a computer.\n\t\ny Anti-spyware – prevents unauthorized software from stealing \ninformation that is on a computer or processed through the system.\n\t\ny Firewall – blocks unwanted connections.\n\t\ny Drive Encryption – protects information from being read on \ncomputers, tablets, laptops and smart phones if they are lost, stolen \nor improperly discarded.\nBoth Windows and Mac operating systems come with factory-installed \nsecurity software and with encryption technology. Both operating \nsystems also come with built-in firewall protection, which you should \nenable unless your anti-virus software includes a firewall feature. Or, \nyou also may separately purchase security software that offers a suite \nof protections.\nFor product recommendations, check with colleagues, professional \nassociations or, for those who have data theft insurance protection, the \ninsurance carrier. Never select “security software” from a pop-up \nadvertisement while surfing the web. Download security software only \nfrom the chosen vendor’s site. \nSet security software to update automatically. This step is critical to \nensuring the software has the latest protections against emerging \nthreats. For additional safety, ensure that your internet browser (Google, \nMS EDGE, Firefox, Safari, etc.) is set to update automatically so that it \nremains secure.\n", "SAFEGUARDING TAXPAYER DATA\n6\nCreate Strong Passwords\nIt is critical that all tax practitioners establish strong, unique passwords \nfor all accounts, whether it’s to access a device, tax software products, \ncloud storage, wireless networks or encryption technology. Here’s how \nto get started:\n\t\ny Use a minimum of eight characters; consider minimum of 16 \ncharacters for an administrator’s password. \n\t\ny Use a combination of letters, numbers and symbols, i.e., ABC, 123, \n!@#.\n\t\ny Avoid personal information or common passwords; opt for phrases.\n\t\ny Change default/temporary passwords that come with accounts or \ndevices, including printers.\n\t\ny Do not reuse passwords, e.g., changing Bgood!17 to Bgood!18 is not \ngood enough; use unique usernames and passwords for accounts \nand devices.\n\t\ny Do not use your email address as your username if that is an option.\n\t\ny Do not disclose your passwords to anyone for any reason; do not \nshare password among employees. Each individual with access to \nclient accounts should have a unique password. Use a password \nmanager program to track passwords, but protect it with a strong \npassword.\nDo not overlook a critical step to protecting accounts: Multi-factor \nauthentication. This simple feature can protect your accounts even if \nyour username and password are stolen. Tax software products for both \ntaxpayers and tax professionals now offer multi-factor authentication. \nUse the most secure option available, not only for your tax software, but \nother products such as email accounts and storage provider accounts. \nAn example of multi-factor authentication: you must enter your \ncredentials (username and password) plus a security code sent as a \ntext to your mobile phone before you can access an account.\nIf hosting your own website, also consider some other form of \nmultifactor authentication to further increase your login security.\nSecure Wireless Networks \nFailing to protect your wireless network makes the network or data \nvulnerable to attack or interception by cybercriminals. Thieves could be \nstealing your data without your knowledge. If you can, do not use \nwireless networks for computers or devices that process, display, or \nprint client information. If you must use wireless, you can take these \nprotective steps with setting up your router or review your router’s \nmanual to make changes. Here are basic steps::\n\t\ny Change default administrative password of your wireless router; use a \nstrong, unique password.\n", "SAFEGUARDING TAXPAYER DATA\n7\n\t\ny Reduce the power (wireless range) so you are not broadcasting \nfurther than you need. Log into your router to WLAN settings, \nadvanced settings and look for Transmit (TX) power. The lower the \nnumber the lower the power.\n\t\ny Change the name of your router (Service Set Identifier - SSID) to \nsomething that is not personally identifying (i.e., BobsTaxService), \nand disable the SSID broadcast so that it cannot be seen by those \nwho have no need to use your network. \n\t\ny Use Wi-Fi Protected Access 3 (WPA-3).\n\t\ny Do not use Wired-Equivalent Privacy (WEP) to connect your \ncomputers to the router; WEP is not considered secure.\n\t\ny Do not use a public wi-fi (for example, at a coffee café or airport) to \naccess business email or sensitive documents\nUse of multi-factor authentication (discussed earlier) and a secure \nVirtual Private Network (VPN) should be minimum standards for remote \naccess to the firm’s office network. A VPN provides a secure, encrypted \ntunnel to transmit data between a teleworking employee and the \ncompany network. Search for “Best VPNs” to find a legitimate vendor. \nSome firms issue laptops to teleworking employees in order to control \nthe IT environment..\nProtect Stored Client Data \nCybercriminals work hard through various tactics to penetrate your \nnetwork or trick you into disclosing passwords. They may steal the \ndata, hold the data for ransom or use your own computers to complete \nand file fraudulent tax returns. Here are a few basic steps to protect \nclient data stored on your systems:\n\t\ny Backup encrypted copies of client data to external hard drives \n(USBs, CDs, DVDs) or use cloud storage; keep external drives in a \nsecure location; encrypt data before uploading to the cloud. This is \nyour best protection against ransomware attacks.\n\t\ny Use drive encryption to lock files and all devices; encrypted files \nrequire a password to open.\n\t\ny Avoid attaching USB drives and external drives with client data to \npublic computers.\n\t\ny Avoid installing unnecessary software or applications to the business \nnetwork; avoid offers for “free” software, especially security software, \nwhich is often a ruse by criminals; download software or applications \nonly from official sites.\n\t\ny Perform an inventory of devices where client tax data are stored, i.e., \nlaptops, smart phones, tablets, external hard drives, etc.; inventory \nsoftware used to process or send tax data, i.e., operating \nsystems,browsers, applications, tax software, web sites, etc.\n", "SAFEGUARDING TAXPAYER DATA\n8\n\t\ny Limit or disable internet access capabilities for devices that have \nstored taxpayer data.\n\t\ny Delete all information from devices, hard drives, USBs (flash drives), \nprinters, tablets or phones before disposing of devices; some security \nsoftware include a “shredder” that electronically destroys stored files.\n\t\ny Physically destroy hard drives, tapes, USBs, CDs, tablets or phones \nby crushing, shredding or burning; shred or burn all documents \ncontaining taxpayer information before throwing away.\nBe on Guard\nSpot Data Theft\nYou or your firm may be a victim and not even know it. Here are some \ncommon clues to data theft:\n\t\ny Client e-filed tax returns begin to reject because returns with their \nSocial Security numbers were already filed.\n\t\ny Clients who haven’t filed tax returns begin to receive authentication \nletters (5071C, 4883C, 5747C) from the IRS.\n\t\ny Clients who haven’t filed tax returns receive refunds.\n\t\ny Clients receive tax transcripts they did not request.\n\t\ny Clients who created an IRS online services account receive an IRS \nnotice that their account was accessed or IRS emails stating their \naccount has been disabled; or, clients receive an IRS notice that an \nIRS online account was created in their names.\n\t\ny The number of returns filed with tax practitioner’s Electronic Filing \nIdentification Number (EFIN or Preparer Tax Identification Number \n(PTIN)) exceeds number of returns you actually filed.\n\t\ny Tax professionals or clients responding to emails that practitioner did \nnot send.\n\t\ny Network computers running slower than normal or computers turning \nthemselves on.l.\n\t\ny Computer cursors moving or changing numbers without touching the \nkeyboard.\n\t\ny Network computers locking out tax practitioners.\nMonitor EFIN/PTINs\nYou can obtain a weekly report of the number of tax returns filed with \nyour Electronic Filing Identification Number or your Preparer Tax \nIdentification Number. Only those preparers who are attorneys, CPAs, \nenrolled agents or Annual Filing Season Program participants and who \nfile 50 or more returns may obtain PTIN information. Weekly checks will \nhelp flag any abuses. Here’s how:\n", "SAFEGUARDING TAXPAYER DATA\n9\nFor EFIN totals:\n\t\ny Access your e-Services account and your EFIN application;\n\t\ny Select “EFIN Status” from the application;\n\t\ny Contact the IRS e-help Desk if the return totals exceed the number of \nreturns you filed.\nFor PTIN totals:\n\t\ny Access your online PTIN account;\n\t\ny Select “View Returns Filed Per PTIN;”\n\t\ny Complete Form 14157, Complaint: Tax Return Preparer, to report \nexcessive use or misuse of PTIN.\nIf you have a Centralized Authorization File (CAF) number, make sure \nyou keep your authorizations up to date. Remove authorizations for \ntaxpayers who are no longer your clients. (See “Withdrawal of \nRepresentation” in Publication 947, Practice Before the IRS and Power \nof Attorney.)\nRecognize Phishing Scams\nAll employees in your office must be educated on the dangers of \nphishing scams. These scams can result in cybercriminals taking over \nyour computer or accounts to steal client data. \n\t\ny A common way cybercriminals steal data is by using phishing scams.\nAn even more successful tactic is called spear phishing, where the \nthief specifically targets you or your firm, perhaps seeing your email \naddress from the office website.\n\t\ny The thief may pose as your tax software provider, your data storage \nprovider, the IRS or even a prospective client. The thief may pose as \nyour bank or as a professional colleague whose email was \ncompromised. See Don’t Take the Bait.\n\t\ny Thieves may hijack your email account to send spam emails under \nyour name, tricking colleagues and clients into disclosing information.\n\t\ny Generally, phishing or spear phishing emails have an urgent subject \nline. Example: Update Your Account Now. The objective is to entice \nyou to open a link or an attachment. \n• Link: The link may take you to a fake web page designed to look \nlike a familiar website. Example: IRS e-Services. Again, there will \nbe a call to action, such as “Click here NOW.” You may be asked \nto enter your username and password for an account, but you \nactually are disclosing your credentials to thieves.\n• Attachment: The attachment may contain computer code \ncalledmalware that can infect your computer and network \nsystems. A common malware is keystroke tracking, which allows \nthe criminal to see the words you type on your device, eventually \n", "SAFEGUARDING TAXPAYER DATA\n10\ndisclosing your username and password to various accounts. In \nturn, this gives them access to your tax software provider, bank or \nencrypted client files..\n\t\ny A legitimate business will never email and request personal or \nsensitive information be sent to them via email, unless through a \nsecured mail service. \nGuard Against Phishing Emails\nEducated employees are the key to avoiding phishing scams, but these \nsimple steps also can help protect against stolen data: \n\t\ny Use separate personal and business email accounts; protect email \naccounts with strong passwords and two-factor authentication if \navailable.\n\t\ny Install an anti-phishing tool bar to help identify known phishing sites. \nAnti-phishing tools may be included in security software products.\n\t\ny Use security software to help protect systems from malware and scan \nemails for viruses.\n\t\ny Never open or download attachments from unknown senders, \nincluding potential clients; make contact first by phone, for example.\n\t\ny Send only password-protected and encrypted documents if you must \nshare files with clients via email or use Secure File Transfer Protocol \n(SFTP) to transmit files instead of email.\n\t\ny Do not respond to suspicious or unknown emails; if IRS-related, \nforward to [email protected].\nBe Safe on the Internet\nData security takes an ongoing awareness about the threats posed \nfrom a variety of sources, including browsing the Internet. Here are \nsome general steps for staying safe while using the Internet or \nprotecting your website. \n\t\ny Keep your web browser software up to date so that it has the latest \nsecurity features.\n\t\ny Scan files using your security software before downloading to your \ncomputer.\n\t\ny Delete web browser cache, temporary internet files, cookies and \nbrowsing history on a regular schedule.\n\t\ny Look for the “S” in “HTTPS” connections for Uniform Resource \nLocator (URL) web addresses. The “S” stands for secure, e.g., \nhttps://www.irs.gov. \n\t\ny Avoid accessing business emails or information from public wi-fi \nconnections.\n\t\ny Disable stored password feature offered by some operating systems.\n", "SAFEGUARDING TAXPAYER DATA\n11\n\t\ny Enable your browser’s pop-up blocker. Do not call any number from \npop-ups claiming your computer has a virus or click on tools claiming \nto delete viruses. \n\t\ny Do not download files, software or applications from unknown \nwebsites.\n\t\ny Note if your browser homepage changes; it could be a sign of \nmalware or an intrusion. Review your last downloads and browser \nsettings, check to see if you have anything new in your toolbar.\nReport and Respond\nReport Data Loss to IRS/States\nTax practitioners should report data losses or thefts immediately to the \nIRS so that appropriate precautions can be made to protect clients from \nfraudulent returns being filed in their names. Here’s how to report data \nthefts to the IRS:\n\t\ny Contact the IRS and law enforcement:\n• Internal Revenue Service, report client data theft to your local \nstakeholder liaison.\n• Federal Bureau of Investigation, your local office \n(if directed by IRS).\n• Local police – To file a police report on the data breach.\n\t\ny Contact states in which you prepare state returns:\n• Visit the Federation of Tax Administrators “Report a Data \nBreach” to find state contact information. \n\t\ny Contact experts:\n• Security expert – to determine the cause and scope of the breach, \nto stop the breach and to prevent further breaches from \noccurring.\n• Insurance company – to report the breach and to check if your \ninsurance policy covers data breach mitigation expenses.\nFor a complete checklist, see Data Theft Information for Tax \nProfessionals.\nIf you are a victim of a ransomware attack, please contact the FBI and \nCybersecurity and Infrastructure Security Agency (CISA) of the \nDepartment of Homeland Security (DHS) in addition to the IRS.\n", "SAFEGUARDING TAXPAYER DATA\n12\nRespond and Recover from \na Data Loss\nThe Federal Trade Commission offers assistance to businesses who \nwere victimized by data thefts and provides templates for letters that, \nfor example, notify clients that a data loss has occurred. Here are some \nbasic suggestions on how to recover from a data theft:\n\t\ny Update your IRS Stakeholder Liaison with developments; IRS \ntelephone assistors cannot accept third-party reports of identity theft.\n\t\ny Review FTC’s Data Breach Response: A Guide for Business for helpful \nguidance in notifying clients and tips for responding and recovering.\n\t\ny Determine how the intrusion or theft occurred and make any required \nfixes before resuming tax preparation activities and being issued a \nnew Electronic Filing Identification Number (EFIN).\n\t\ny Develop a continuity plan.\n\t\ny Make full backups of all business data and files. If you weren’t doing.\n• A routine backup means you will have a copy of your data. A data \nloss or ransomware attack (as well as a hurricane or flood) will not \ndestroy all your files.\n• Encrypt backed up files.\n• Consider a monthly backup schedule, or more often during the \nfiling season.\n• Backup files after completing a routine system scan.\n• Use an external hard drive or cloud storage; encrypt files prior to \nuploading to.\nConsult with your professional insurance provider about data theft \nprotection.\n• Insurance firms can help preparers recover from a theft.\n• Insurance firms may help provide security experts to analyze \nprotections or detect intrusions.\n", "SAFEGUARDING TAXPAYER DATA\n13\nComply with the FTC \nSafeguards Rule\nUnderstand the FTC Safeguards Rule\nUnder the Safeguards Rule, financial institutions must protect the \nconsumer information they collect. The Gramm-Leach-Bliley (GLB) Act \nrequires companies defined under the law as “financial institutions” to \nensure the security and confidentiality of this type of information. The \n“financial institutions” definition includes professional tax preparers. \nAs part of its implementation of the GLB Act, the Federal Trade \nCommission issued the Safeguards Rule, which requires financial \ninstitutions under FTC jurisdiction to have measures in place to keep \ncustomer information secure. The Safeguards Rule requires companies \nto develop a written information security plan that describes their \nprogram to protect customer information. See Publication 5708 for \ninformation on creating a written information security plan. \nComply with the FTC Safeguards Rule\nAccording to the FTC, the required information security plan must be \nappropriate to the company’s size and complexity, the nature and scope \nof its activities and the sensitivity of the customer information it handles. \nAs part of its plan, each company must:\n\t\ny Designate a qualified individual responsible for overseeing and \nimplementing your information security program and enforcing your \ninformation security program;\n\t\ny implement Multi-factor Authentication. Implement for anyone \naccessing customer information on your system. The FTC Safeguards \nRule requires at least two of these following authentication factors: a \nknowledge factor (for example a password), a possession factor (for \nexample, a token), and an inherence factor (for example biometric \ninformation). This is required for all companies regardless of size.\n\t\ny identify and assess the risks to customer information in each relevant \narea of the company’s operation, and evaluate the effectiveness of the \ncurrent safeguards for controlling these risks;\n\t\ny design and implement a safeguards program, and regularly monitor \nand test it;\n\t\ny select service providers that can maintain appropriate safeguards, \nmake sure your contract requires them to maintain safeguards, and \noversee their handling of customer information; and\n\t\ny evaluate and adjust the program in light of relevant circumstances, \nincluding changes in the firm’s business or operations, or the results \nof security testing and monitoring.\n\t\ny provide security awareness training and schedule regular refreshers.\nThe requirements are designed to be flexible. Companies should \nimplement safeguards appropriate to their own circumstances. \n", "14\nSAFEGUARDING TAXPAYER DATA\n\t ONGOING\t\nDONE\t\nN/A\n \nn \nn \nn\n \nn \nn \nn\nChecklist for Creating Plan\nTThe Safeguards Rule requires companies to assess and address the \nrisks to customer information in all areas of their operation, including \nthree areas that are particularly important to information security: \nEmployee Management and Training; Information Systems; and \nDetecting and Managing System Failures.\nNot each of these recommendations will apply to circumstances found \nin tax preparer offices, but they still provide the building blocks for the \ncreation of a security plan and reinforce IRS recommendations that tax \nprofessionals establish strong security protocols. Depending on the \nnature of their business operations, firms should consider implementing \nthe following practices:\nEmployee Management \nand Training\nThe success of your information security plan depends largely on the employees \nwho implement it. Consider these steps:\nCheck references or doing background checks before hiring employees who will \nhave access to customer information.\nAsk every new employee to sign an agreement to follow your company’s \nconfidentiality and security standards for handling customer information.\nLimit access to customer information to employees who have a business reason to \nsee it. For example, give employees who respond to customer inquiries access to \ncustomer files, but only to the extent they need it to do their jobs.\nControl access to sensitive information by requiring employees to use “strong” \npasswords that must be changed on a regular basis. (Tough-to-crack passwords \nrequire the use of at least six characters, upper- and lower-case letters, and a \ncombination of letters, numbers, and symbols.) (IRS suggestion: passwords should \nbe a minimum of eight characters, the NIST standard. Prevent password sharing; \nensure each employee with access to taxpayer accounts uses a unique password.)\nRequire multi-factor authentication for anyone accessing customer information on \nyour system.\nUse password-activated screen savers to lock employee computers after a period \nof inactivity.\nDevelop policies for appropriate use and protection of laptops, PDAs, cell phones, \nor other mobile devices. For example, make sure employees store these devices \nin a secure place when not in use. Also, consider that customer information in \nencrypted files will be better protected in case of theft of such a device.\nTrain employees to take basic steps to maintain the security, confidentiality, and \nintegrity of customer information, including:\n•\tLocking rooms and file cabinets where records are kept;\n•\tNot sharing or openly posting employee passwords in work areas;\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n", "15\nSAFEGUARDING TAXPAYER DATA\n\t ONGOING\t\nDONE\t\nN/A\n15\n•\tEncrypting sensitive customer information when it is transmitted electronically via \npublic networks;\n•\tReferring calls or other requests for customer information to designated individuals \nwho have been trained in how your company safeguards personal data; and\n•\tReporting suspicious attempts to obtain customer information to designated \npersonnel.\nRegularly remind all employees of your company’s policy — and the legal \nrequirement — to keep customer information secure and confidential. For example, \nconsider posting reminders about their responsibility for security in areas where \ncustomer information is stored, like file rooms.\nDevelop policies for employees who telecommute. For example, consider \nwhether or how employees should be allowed to keep or access customer data \nat home. Also, require employees who use personal computers to store or access \ncustomer data to use protections against viruses, spyware, and other unauthorized \nintrusions.\nImpose disciplinary measures for security policy violations.\nPrevent terminated employees from accessing customer information by \nimmediately deactivating their passwords and user names and taking other \nappropriate measures.\n(IRS Suggestion: Add labels to documents to signify importance, such as \n“Sensitive” or “For Official Business” to further secure paper documents.)\nInformation Systems\nInformation systems include network and software design, and information \nprocessing, storage, transmission, retrieval, and disposal. Here are some FTC \nsuggestions on maintaining security throughout the life cycle of customer \ninformation, from data entry to data disposal:\nKnow where sensitive customer information is stored and store it securely. Make \nsure only authorized employees have access. For example:\n•\tEnsure that storage areas are protected against destruction or damage from \nphysical hazards, like fire or floods.\n•\tStore records in a room or cabinet that is locked when unattended.\n•\tWhen customer information is stored on a server or other computer, ensure \nthat the computer is accessible only with a “strong” password and is kept in a \nphysically secure area. (IRS Suggestion: If using a cloud storage service, use \na strong password, multi-factor authentication options and beware of thieves \nposing as providers.)\n•\tWhere possible, avoid storing sensitive customer data on a computer with an \nInternet connection.\n•\tMaintain secure backup records and keep archived data secure by storing it off-\nline and in a physically-secure area.\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n", "16\nSAFEGUARDING TAXPAYER DATA\n\t ONGOING\t\nDONE\t\nN/A\n16\n•\tMaintain a careful inventory of your company’s computers and any other \nequipment on which customer information may be stored.\nTake steps to ensure the secure transmission of customer information. For \nexample:\n•\tWhen you transmit credit card information or other sensitive financial data, use a \nSecure Sockets Layer (SSL) or other secure connection, so that the information \nis protected in transit. (IRS Suggestion: Transport Layer Security 1.1 or 1.2 is \nnewer and more secure.)\n•\tIf you collect information online directly from customers, make secure transmission \nautomatic. Caution customers against transmitting sensitive data, like account \nnumbers, via email or in response to an unsolicited email or pop-up message.\n•\tIf you must transmit sensitive data by email over the Internet, be sure to encrypt \nthe data. (IRS Suggestion: Rather than using email, transmit files via Secure File \nTransfer Protocol (SFTP), successor to File Transfer Protocol (FTP)).\nDispose of customer information in a secure way and, where applicable, consistent \nwith the FTC’s Disposal Rule. For example:\n•\tConsider designating or hiring a records retention manager to supervise the \ndisposal of records containing customer information. If you hire an outside \ndisposal company, conduct due diligence beforehand by checking references or \nrequiring that the company be certified by a recognized industry group.\n•\tBurn, pulverize, or shred papers containing customer information so that the \ninformation cannot be read or reconstructed.\n•\tDestroy or erase data when disposing of computers, disks, CDs, magnetic \ntapes, hard drives, laptops, PDAs, cell phones, or any other electronic media or \nhardware containing customer information.\nDetecting and Managing \nSystem Failures\nEffective security management requires your company to deter, detect, and defend \nagainst security breaches. That means taking reasonable steps to prevent attacks, \nquickly diagnosing a security incident, and having a plan in place for responding \neffectively. Consider implementing the following procedures:\nMonitor the websites of your software vendors and read relevant industry \npublications for news about emerging threats and available defenses.\nMaintain up-to-date and appropriate programs and controls to prevent \nunauthorized access to customer information. Be sure to:\n•\tcheck with software vendors regularly to get and install patches that resolve \nsoftware vulnerabilities;\n•\tuse anti-virus and anti-spyware software that updates automatically;\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n", "17\nSAFEGUARDING TAXPAYER DATA\n\t ONGOING\t\nDONE\t\nN/A\n17\n•\tmaintain up-to-date firewalls, particularly if you use a broadband Internet \nconnection or allow employees to connect to your network from home or other \noff-site locations;\n•\tregularly ensure that ports not used for your business are closed; and\n•\tpromptly pass along information and instructions to employees regarding any \nnew security risks or possible breaches.\nUse appropriate oversight or audit procedures to detect the improper disclosure or \ntheft of customer information. It’s wise to:\n•\tkeep logs of activity on your network and monitor them for signs of unauthorized \naccess to customer information;\n•\tuse an up-to-date intrusion detection system to alert you of attacks;\n•\tmonitor both in- and out-bound transfers of information for indications of a \ncompromise, such as unexpectedly large amounts of data being transmitted from \nyour system to an unknown user; and\n•\tinsert a dummy account into each of your customer lists and monitor the account \nto detect any unauthorized contacts or charges.\nTake steps to preserve the security, confidentiality, and integrity of customer \ninformation in the event of a breach. If a breach occurs:\n•\ttake immediate action to secure any information that has or may have been \ncompromised. For example, if a computer connected to the Internet is \ncompromised, disconnect the computer from the Internet;\n•\tpreserve and review files or programs that may reveal how the breach occurred; \nand\n•\tif feasible and appropriate, bring in security professionals to help assess the \nbreach as soon as possible.\nConsider notifying consumers, law enforcement, and/or businesses in the event of \na security breach. For example:\n•\tnotify consumers if their personal information is subject to a breach that poses a \nsignificant risk of identity theft or related harm;\n•\tnotify law enforcement if the breach may involve criminal activity or there is \nevidence that the breach has resulted in identity theft or related harm;\n•\tnotify the credit bureaus and other businesses that may be affected by the \nbreach. See Information Compromise and the Risk of Identity Theft: Guidance for \nYour Business; and\n•\tcheck to see if breach notification is required under applicable state law.\n•\t(IRS suggestions: Practitioners who experience a data loss should contact the \nIRS and the states. Also, consider having a technical support contract in place, \nso that hardware events can be fixed within a reasonable time and with minimal \ndisruption to business availability.)\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n \nn \nn \nn\n", "SAFEGUARDING TAXPAYER DATA\n18\nGlossary\nAdware\nComputer advertising software that may or may not monitor computer use to \ntarget ads. \nConfidentiality\nRestrictions placed on information access and disclosure, including means for \nprotecting personal privacy and proprietary information. \nDenial of Service\nAn attack that prevents or impairs the authorized use of networks, systems or \napplications by exhausting resources. \nEncrypt \nTo convert plain text to unintelligible text using a cryptographic algorithm. \nInformation Security \nThe process that ensures the protection of information and information systems \nfrom unauthorized access, use, disclosure, disruption, modification or destruction. \nIntrusion Detection \nThe act of detecting actions that attempt to compromise the confidentiality, \nintegrity or availability of a resource. \nKeylogging \nThe action of recording (logging) the keys struck on a keyboard, typically \ncovertly, so that the person using the keyboard is unaware that their actions are \nbeing monitored. Often secretly downloaded by malware, keylogging enables the \ntheft of usernames and passwords among other things.\nMalware \nRefers to malicious software (malware) programs designed to damage or \nperform other unwanted actions on a computer system. Examples of malware \nare viruses, worms, Trojan horses, and spyware.\nManagement Safeguards \nThe security safeguards or countermeasures for an information system that \nfocus on the management of risk and the management of information system \nsecurity. \nMulti-factor Authentication \nA security system that requires returning users to enter more than just creden\ntials (username and password) to access an account or device, such as \ntwo-factor or three-factor authentication. Example: e-Services is protected by \nIRS Secure Access, a two-factor authentication process that requires returning \nusers to enter their credentials and a security code sent as text to a mobile \nphone. Tax professionals should always use the highest multifactor authentica\ntion available.\nOperational Safeguards \nSecurity for an information system that is primarily implemented and executed \nby people rather than by a system. \nPhishing \nAn attempt by an individual or group to solicit personal information from \nunsuspecting users by employing social engineering techniques. Phishing emails \nare crafted to appear as if they have been sent from a legitimate organization or \nknown individual. These emails often attempt to entice users to click on a link \nthat will take the user to a fraudulent website that appears legitimate.\n", "SAFEGUARDING TAXPAYER DATA\n19\nRansomware \nA type of malicious software, or malware, designed to block access to a \ncomputer system until a ransom is paid. Ransomware is typically spread through \nphishing emails or by unknowingly visiting an infected website.\nRisk \nThe likelihood that the unwanted impact of an incident will be realized. \nRisk Assessment \nThe process of identifying risks and determining the probability of occurrence, \nthe resulting impact and additional security controls that would mitigate this \nimpact. \nRisk Management \nThe process of managing risks through risk assessment; cost-benefit analysis; \nthe selection, implementation, and assessment of security controls; and the \nformal authorization to operate the system. The process includes consideration \nof effectiveness, efficiency and constraints due to laws, directives, policies, or \nregulations. \nSafeguard \nProtective measures prescribed to meet the security requirements specified for \nan information system. Safeguards may include security features, management \nconstraints, personnel security and security of physical structures, areas, and \ndevices. \nSecurity Controls \nSafeguards designed to protect the confidentiality, integrity and availability of a \nsystem and its information. \nSecurity Plan \nFormal document that provides an overview of the security requirements for the \ninformation system and describes the security controls in place or planned for \nmeeting those requirements. \nSpear Phishing \nPhishing attempts directed at specific individuals or companies; attackers may \ngather personal information about their target to increase their probability of \nsuccess. This technique is by far the most successful on the Internet today, \naccounting for 91% of attacks\nSpyware \nSoftware installed into an information system to gather information on individuals \nor organizations without their knowledge. \nSocial Engineering \nThe manipulation of people into performing actions such as deviating from \nstandard security practices or divulging confidential information that give \nattackers access to systems or confidential information.\nTechnical Safeguards \nControls for a system that are primarily implemented and executed by the \ninformation system through mechanisms contained in the hardware, software or \nfirmware components of the system. \nThreat \nAny circumstance or event with the potential to adversely impact operations, \nassets or individuals through an information system via unauthorized access, \ndestruction, disclosure, modification of information and/or denial of service. \n", "SAFEGUARDING TAXPAYER DATA\n20\nTrojan Horse \nA computer program used to attack a computer system by secretly allowing, \namong other things, unauthorized access or alteration of data or software. \nVirus \nA computer program used to compromise a computer system by performing \nfunctions that may be destructive. A virus may alter other programs to include a \ncopy of itself and execute when the host program or other executable compo\nnent is executed. \nVulnerability \nWeakness in a system through procedures, internal controls or implementation \nthat could be exploited or triggered by a threat source. \nWorm \nA computer program used to compromise a computer system by impacting \nperformance. A worm can travel from computer to computer across network \nconnections replicating itself.\n", "SAFEGUARDING TAXPAYER DATA\nNOTE: The Internal Revenue Service prepared this guide as an \noutreach educational effort for all tax preparers, transmitters, and \nsoftware developers. If you have any comments or suggestions for \nfuture updates, please send an e-mail to:\[email protected]\nPublication 4557 (Rev. 6-2024) Catalog Number 48905Y Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
f13683.pdf	0524 Form 13683 (PDF)	https://www.irs.gov/pub/irs-pdf/f13683.pdf	[ "The document you are trying to load requires Adobe Reader 8 or higher. You may not have the \nAdobe Reader installed or your viewing environment may not be properly configured to use \nAdobe Reader. \n \nFor information on how to install Adobe Reader and configure your viewing environment please \nsee http://www.adobe.com/go/pdf_forms_configure.\n" ]
p5440.pdf	0624 Publ 5440 (PDF)	https://www.irs.gov/pub/irs-pdf/p5440.pdf	[ "The Consumer Financial Protection Bureau is a 21st century agency that implements and enforces \nFederal consumer financial law and ensures that markets for consumer financial products are fair, \ntransparent, and competitive.\nON YOUR SIDE THROUGH LIFE’S FINANCIAL MOMENTS\nThe Consumer Financial Protection Bureau, a U.S. government agency dedicated to making \nsure you are treated fairly by banks, lenders and other financial institutions.\nFIND ANSWERS TO YOUR MONEY QUESTIONS\t\n•\nCredit Reports\t\n•\nDebt Collection\t\n•\nMortgages\t\n•\nCredit Cards\t\n•\nFiling Your Taxes\nEDUCATIONAL TOOLS YOU CAN USE\nGuides for financial decisions CFPD guides help you understand and plan for big financial goals.\t\n•\nBuying a house\t\n•\nDisasters and emergencies\t\n•\nFraud and Scams\t\n•\nGetting an auto loan\nPublication 5440 (Rev. 6-2024) Catalog Number 74773Y Department of the Treasury Internal Revenue Service www.irs.gov\nFEAB Partner Spotlight\nConsumer Financial Protection Bureau (CFPD) \nwww.consumerfinance.gov\nFinancial Education and Asset Building\nJune 2024\t\n•\nHelping a loved one manage their money\t\n•\nNavigating the military financial lifecycle\t\n•\nPaying for college\t\n•\nPlanning for retirement\n" ]
p1500.pdf	0524 Publ 1500 (PDF)	https://www.irs.gov/pub/irs-pdf/p1500.pdf	[ "The IRS \nResearch Bulletin\nProceedings of the 2023 IRS / TPC Research Conference\nPublication 1500 (Rev. 5-2024) Catalog Number 11546J Department of the Treasury Internal Revenue Service www.irs.gov\nResearch, Applied Analytics & Statistics\n", "", "IRS Research Bulletin\nPapers given at the \n13th Annual Joint Research Conference \non Tax Administration \n\nCosponsored by the IRS and the \nUrban-Brookings Tax Policy Center \n \n June 22, 2023\nCompiled and edited by Alan Plumley\nResearch, Applied Analytics, and Statistics, Internal Revenue Service\nPrepared under the direction of Barry W. Johnson, IRS Chief Research and Analytics Officer\n", "", "IRS Research Bulletin\niii\nForeword\nThis edition of the IRS Research Bulletin (Publication 1500) features selected papers from the IRS-Tax Policy \nCenter (TPC) Research Conference held on June 22, 2023, at the Brookings Institution in Washington, DC. \nConference presenters and attendees included researchers from many areas of the IRS, officials from other \ngovernment agencies, and academic and private sector experts on tax policy, tax administration, and tax com\npliance. Many people participated in this, our first in-person conference in several years. Videos of the presen\ntations are archived on the Tax Policy Center website to enable additional participation. \nThe conference began with welcoming remarks by Wendy Edelberg, Director of the Hamilton Project at \nthe Brookings Institution, Eric Toder, Institute Fellow at the Urban-Brookings Tax Policy Center, and Barry \nJohnson, then Deputy Chief Data and Analytics Officer in the IRS Office of Research, Applied Analytics and \nStatistics. The remainder of the conference included sessions on taxpayer service, estimating audit after\nshocks, understanding contemporary taxpayers, and hidden assets and networks. The keynote speaker was \nWashington Post columnist Catherine Rampell, who offered her insights on contemporary tax policy and tax \nadministration issues.\nWe trust that this volume will enable IRS executives, managers, employees, stakeholders, and tax adminis\ntrators elsewhere to stay abreast of the latest trends and research findings affecting tax administration. We an\nticipate that the research featured here will stimulate improved tax administration, additional helpful research, \nand even greater cooperation among tax administration researchers worldwide.\n", "IRS Research Bulletin\niv\nAcknowledgments\nThis IRS-TPC Research Conference was the result of preparation over a number of months by many peo\nple. The conference program was assembled by a committee representing research organizations through\nout the IRS. Members of the program committee included: Alan Plumley, Brett Collins, Kelly Dauberman, \nand Valentina Kachanovskaya (Research, Applied Analytics, and Statistics); Anne Dayton (SB/SE Division); \nBrittany Jefferson (W&I Division); and Rob McClelland (Tax Policy Center). In addition, Megan Waring, of \nthe Brookings Institution, and John Buhl, of the Urban Institute, oversaw numerous details to ensure that the \nconference ran smoothly.\nThis volume was prepared by Lisa Smith (layout and graphics), Anne McDonough (editor), and Beth Kilss \n(contractor), all of the IRS Statistics of Income Division. The authors of the papers are responsible for their \ncontent, and views expressed in these papers do not necessarily represent the views of the Department of the \nTreasury or the Internal Revenue Service.\nWe appreciate the contributions of everyone who helped make this conference a success.\nBarry Johnson\nIRS Chief Data and Analytics Officer\n", "IRS Research Bulletin\nv\nContents\nForeword......................................................................................................................................................................... iii\n1. Service Is Our Surname\n \nLooking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\nJan Millard (IRS, RAAS), Omar Faruqi, Jonah Flateman, Jamil Mirabito, Sarah Smolenski, Michael Stavrianos, \nand Lauren Szczerbinski (ASR Analytics)............................................................................................................................3\n \nThe Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving Balance \nDue Accounts?\nJavier Framinan, Frank Greco, Shannon Murphy, and Howard Rasey (IRS, W&I), Javier Alvarez and Angela \nColona (IRS Taxpayer Experience Office)...................................................................................................................... 27\t\n \nUnderstanding Yearly Changes in Family Structure and Income and Their Impact on Tax Credits: Can \nTax Credits Be Advanced?\nElaine Maag, Nikhita Airi, Lillian Hunter (Urban-Brookings Tax Policy Center)................................................55\n2. Estimating Audit Aftershocks\n \nChanges to Voluntary Compliance Following Random Taxpayer Audits\nAllan Partington, Murat Besnek (Australian Taxation Office)....................................................................................73\t\n \nThe Long-Term Impact of Audits on Nonfiling Taxpayers\nIndia Lindsay, Jess Grana, and Alexander McGlothlin (MITRE); Alan Plumley (IRS, RAAS).\n...............................83\n \nSilver Lining: Estimating the Compliance Response to Declining Audit Coverage\nAlan Plumley, Daniel Rodriguez (IRS, RAAS); Jess Grana, Alexander McGlothlin................................................103\n3. Understanding Contemporary Taxpayers\n\tWho Are Married-Filing-Separately Filers and Why Should We Care?\nEmily Y. Lin, Navodhya Samarakoon (U.S. Department of the Treasury)................................................................133\n\tWilling but Unable to Pay? The Role of Gender in Tax Compliance \nAndrea Lopez-Luzuriaga (Universidad del Rosario); Carlos Scartascini (Inter-American Development \nBank)................................................................................................................................................................................. 149\n13th Annual IRS-TPC Joint Research Conference on Tax Administration\n", "IRS Research Bulletin\nvi\n3. Understanding Contemporary Taxpayers (Continued)\n\tWho Sells Cryptocurrency? \nJeffrey L. Hoopes (University of North Carolina at Chapel Hill); Tyler S. Menzer, Jaron H. Wilde \n(University of Iowa)......................................................................................................................................................... 165\n4. Hidden Assets, Hidden Networks\n\tFollowing K-1s: Considering Foreign Accounts in Context\nTomas Wind, David Bratt, Alissa Graff, Anne Herlache (IRS, RAAS).......................................................................199\n\tApplication of Network Analysis To Identify Likely Ghost Preparer Networks\nJoshua W. King, Andrew J. Soto, Getaneh Yismaw, Izabel Doyle, Ririko Horvath, Ashley Nowicki, \nChris Hess (IRS, Research, Applied Analytics & Statistics), Brandon Gleason (IRS, Criminal Investigations), \nWill Sundstrom, Jacob Brooks, Michael Mastrangelo, Mike Stavrianos, Daniel Hales (GCOM)......................... 217\n5. Appendix\n\t Conference Program ....................................................................................................................................... 235\n", "1\n∇\nService Is Our Surname\nMillard ◆ Faruqi ◆ Flateman ◆ Mirabito\nSmolenski ◆ Stavrianos ◆ Szczerbinski\nFraminan ◆ Greco ◆ Murphy ◆ Rasey\nAlvarez ◆ Colona\nMaag ◆ Airi ◆ Hunter\n", "", "Looking Beyond Level of Service: Using \nBehavioral Insights To Improve Taxpayer \nExperience\nJan Millard (IRS, RAAS), Omar Faruqi, Jonah Flateman, Jamil Mirabito, Sarah Smolenski, \nMichael Stavrianos, and Lauren Szczerbinski (ASR Analytics LLC)\nI\nn 2016, as part of the Servicewide Future State Initiative, the IRS initiated a notice redesign effort focusing \non Collection notices issued through the Automated Collection System (ACS) (e.g., LT11, LT16) as well \nas those issued prior to ACS entry (e.g., CP14, CP501, CP503, CP504). The redesigned notices included \nchanges to wording and format which collectively guide taxpayers towards desired behaviors and away from \nundesired behaviors. These “behavioral nudges” were designed based on a robust and rapidly growing body of \nresearch from the behavioral sciences (e.g., psychology, neuroscience, behavioral economics), which examines \nhow individuals absorb, process, and react to information, and applies this knowledge to design practical poli\ncies and interventions with human behavior in mind.1 IRS has explored the application of behavioral nudges \nthrough other taxpayer communication channels, including recorded announcements in the Customer Voice \nPortal (CVP) system.2 This initiative was prompted, in part, by a 2019 study conducted by the United Kingdom’s \ntax authority, which found taxpayers were much more likely to “channel shift” (i.e., abandon a telephone call in \nfavor of web-based self-service) after hearing certain recorded messages containing behavioral nudges.\nThis paper discusses a pilot test conducted to evaluate the efficacy of a sequence of CVP message prompts \nredesigned using behavioral insights to encourage callers routed to ACS Application 75 (App 75) to abandon \nthe call queue and shift to online service channels.3 The study team used behavioral design techniques to \ndevelop an alternative sequence of voice prompts with the taxpayer experience in mind, aiming to increase \nawareness of online resources relevant to specific tax issues (e.g., establishing an online account to access \ntax return information and view payment history) and provide callers with information necessary to con\nsider self-service channels to resolve their issue rather than continue to wait on hold for a Customer Service \nRepresentative (CSR). As the IRS seeks to reduce costs, improve taxpayer compliance, and enhance the overall \ntaxpayer experience, redesigning CVP announcements based on research from behavioral sciences provides \nan opportunity to achieve all three objectives.\nThe pilot results suggest using behavioral insights to design voice prompts can improve taxpayer experi\nence. Using voice prompts to provide salient details of the benefits of using online tools enables taxpayers to \nopt-in to preferred service channels, thus saving both time and money. Taxpayers who called the IRS and \nheard redesigned messages were more likely to abandon their call and shift to online channels compared with \ncallers who heard the existing messages. By informing taxpayers of the availability of relevant online alterna\ntives, phone assistors were freed up to answer calls from taxpayers who prefer or require CSR assistance to \nresolve their tax issue.\n1\t The name of this discipline stems from the Behavioral Insights Team, an organization established in 2010 within the government of the United Kingdom to \nimprove government policy and services and save money using behavioral nudges. The concept of using behavioral insights to improve performance has become \npervasive throughout government. In 2015, a U.S. Executive Order encouraged all Federal departments and agencies to develop strategies for applying behavioral \nscience insights to programs and, where possible, rigorously test and evaluate the impact of these insights. \n2\t CVP is a component of the IRS Unified Contact Center Enterprise (UCCE), an IP–based technology for call distribution and management, to support taxpayers \nand IRS partners who want to communicate with the IRS by phone. UCCE routes calls to applications which encompass a distinct product line or service and may \nhave a dedicated call queue and group of trained CSRs.\n3\t Calls are routed to App 75 when the caller provides a TIN and UCCE evaluates the TIN for an ACS indicator. A call enters the CVP queue once the call is routed to \nthe application and remains in the queue until 1) the caller hangs up, abandoning the call; 2) the CVP executes a courtesy disconnect due to extreme call volume; \nor 3) the caller connects with a CSR. \n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n4\nFindings from the study also point to opportunities to use behavioral methods to redesign message \nprompts on other IRS phone applications. Designing effective nudges requires an understanding of the reasons \ntaxpayers may call the IRS to ensure voice prompts provide information most relevant to those circumstances. \nAs such, this paper builds on findings from the CVP pilot and introduces an approach to attribute outcomes, \nsuch as taxpayer phone calls, to events. This approach can inform future opportunities to tailor call queue mes\nsages to caller profiles, thereby increasing the effectiveness of messages in encouraging callers to self-resolve \ntax issues through online service channels. As the IRS continues to expand online service offerings available to \ntaxpayers, behavioral insights can be used to promote adoption by informing taxpayers of relevant tools and \nexplaining how to use them.\nThe IRS uses Level of Service (LOS) to evaluate its ability to assist callers, measuring the proportion of calls \nrouted and connected with a live assistor. LOS excludes calls routed to automated assistance and callers who \nhang up before connecting with an assistor. By this measure, answering as many calls as possible is the optimal \noutcome, while the value of issue resolution via self-service alternatives may not be considered. Using more \ncomprehensive metrics could help the IRS evaluate its ability to provide “top quality service” to taxpayers. For \nexample, CVP pilot results showed using voice message prompts to encourage channel shift can accelerate \nissue resolution, both by enabling callers to self-serve online and by freeing up live assistors to handle callers \nwith more complex issues unable to be resolved online. This paper will discuss alternative measures to evaluate \ntaxpayer experience beyond LOS as the IRS continues to expand online services available to taxpayers.\nMethodology and Design \nLessons learned through prior notice redesign pilots informed the approach to test the impact of designing \nvoice prompts to encourage callers routed to ACS App 75 to use self-service channels rather than remain on \nhold in the call queue. \nMessage Design\nA growing body of research conducted by the IRS and other tax authorities demonstrates Behavioral Insights \ncan be used to improve tax administration by nudging taxpayers towards desirable actions and away from \nundesirable actions. To develop improved versions of the CVP announcements, the IRS leveraged insights \nderived from previous notice redesign efforts and related behavioral research input from IRS stakeholders \nand additional research on the use of behavioral nudges to influence customer contact channels, including a \n2019 study conducted by the United Kingdom’s tax authority, Her Majesty’s Revenue and Customs (HMRC).4 \nThe HMRC study is highly analogous to the CVP test as it used recorded messages to encourage callers who \ncould self-serve to use online service tools by applying behavioral nudging techniques. HMRC increased chan\nnel shift rates by using behavioral insights to enhance high-traffic messages with the greatest potential for \nimprovement.5\n• Be definite and clear where possible, adding “if you can do this online, please hang up now.”\n• Give precise instructions. Provide taxpayers with a specific digital resource rather than a general \nresource like IRS.gov. Callers may have previously tried to self-serve online and may be less likely to do \nso again unless provided with new or more helpful information. \n• Shorten announcements. Keep messages to 30 seconds or less and ensure each message contains no \nmore than seven pieces of information.\n• Prime individuals for lists. Use leading language to alert callers to a forthcoming list (e.g., “There are \nseveral kinds of income you will need to tell us about. These are…”)\n4\t Her Majesty’s Revenue and Customs. Behaviour, Insight, and Research Team (BIR), 2019.\n5\t The HMRC paper used the following behavioral insights techniques to improve announcements for callers: definite and clear language, precise instructions for \ncompleting tasks, shorter announcement length, list priming, and incentives for using self-service channels like online resources.\n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n5\n• Provide incentives to move away from the phone. Taxpayers who call are already tied to the telephone \nresponse channel. Highlighting incentives can nudge callers to try digital self-service tools.\nCallers entering the ACS App 75 queue hear prerecorded announcements followed by hold music until the \ncall is abandoned, disconnected, or routed to a CSR. Announcements provide general information regarding \npotential actions to resolve issues. Announcement themes include relevant information pertaining to making \npayments or payment plans online or provide guidance for preparing account documentation prior to con\nnecting with a CSR. Should the caller wish to connect with a CSR, the CSR can assist the caller with the fol\nlowing: making full payments (by assisting taxpayers with online payment applications or sending a payment \nvia mail); establishing payment plans; obtaining levy sources; reviewing liability disagreements; evaluating \neligibility for Currently Not Collectible (CNC) determination; and resolving inquiries related to these issues.\nThe study team developed a sequence of five prototype announcements for App 75, which were evaluated \nin the pilot . The prototype messages address specific taxpayer concerns, highlight benefits of self-service tools, \nand acknowledge resource constraints associated with IRS phone resources. The redesigned messages aimed \nto nudge callers to abandon earlier in the sequence, freeing up space in the call queue for callers with more \ncomplex issues. To achieve this, the order of message themes in the sequence address issues expected to be \nmost common among callers first. Table 1 summarizes themes employed by control and redesign announce\nment sequences. The first two announcements aim to nudge those calling to make a payment or establish or \nmodify a payment plan to use IRS online tools by highlighting the salient benefits. The remaining messages in \nthe sequence reiterate the availability of online services and remind callers to have their documentation ready \nif they intend to speak with a CSR. \nTABLE 1. Control and Prototype Announcement Themes\nMessage #\nControl Announcements \nRedesigned Announcements \nMessage 1\nMake sure you’re prepared when your call is \nanswered.\nHave details on hand related to the cause of \nbalance due, your financial situation, and any \nunfiled returns\nIf you’re calling to make a payment, online is your best \noption.\n \nIRS cannot accept payments over the phone, but there \nis a quick, easy, and secure option online\nMessage 2\nOnline options are available.\nGo to irs.gov/payments to explore a variety of \nonline service options, such as accessing ac\ncount information or making a payment \nIf you’re interested in a payment plan, OPA is the best \nchoice.\nBenefits of using OPA include reduced user fees for new \nand modified plans, instant confirmation, and the ability \nto explore a variety of plan options\nMessage 3\nGo to IRS.gov and use the search feature to \nfind services.\nThere are many services available online that \ndon’t require waiting\nUse Online Account to view up-to-date account \ninformation.\nAssure “comfort callers” the most current information \nabout their account is accessible through OLA\nMessage 4\nPayment plan options may be available if you \ncan’t pay now.\nVisit irs.gov/payments–you may be able to pay \na portion of your balance or make payments \nwith credit card\nWhile you’re waiting, check out online services.\nAcknowledge the wait time and suggest checking out \nnew and improved features available online\nMessage 5\nCheck out safe and secure services on IRS.\ngov.\nYou don’t have to wait–you can go to IRS.gov \nto explore online services\nIf you choose to wait, make sure your information is \nready.\nRecap online service options (before indefinite hold) and \nremind callers to have information ready\n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n6\nTest Methodology\nTo test the effectiveness of the redesigned message sequences, the pilot alternated the control and redesigned \nmessage sequences played to callers routed to the App 75 call queue. The pilot included callers entering the \nACS App 75 queue by inputting a valid Taxpayer Identification Number (TIN) with an ACS indicator present \non their account. Results were tracked for 30 days after the final pilot call.\nDue to CVP system constraints, calls could not be randomly assigned to either redesigned or control \nmessage sequences.6 As such, the test could not be implemented as a true randomized control trial. Control \nand redesigned message sequences were alternated each day during the six-week test period: July 12 through \nAugust 20, 2021. A comparison of characteristics of the two samples verified they were similar in all key re\nspects, other than the treatment received.\nTo measure the effectiveness of redesigned CVP announcements, we evaluated caller behavior after reach\ning the App 75 call queue and compared outcomes for callers who heard control messages with callers who \nheard the redesigned messages. Metrics describing call outcomes (e.g., call abandon rate) were evaluated over \nthe time interval in which the taxpayer was in the application. Metrics describing channel shift and online ser\nvice access were evaluated over the 30 days following the caller entering the CVP queue. We compared metrics \nobserved among the treatment group to those observed among the control group and tested the statistical \nsignificance of any differences. The following outcomes were evaluated across control and redesign callers in \nthe pilot sample:\n• Channel Shift: Callers who channel shift abandon their call before connecting with a CSR and access \nIRS online resources within 30 days of the call. \n• Online Resource Access: Online resource access evaluates use of Online Account (OLA), Online \nPayment Agreement (OPA), or Get/View transcript applications occurring after a pilot call.\n• Average Speed to Answer (ASA): Time callers spent in queue before connecting with a CSR. Increasing \ncallers who channel shift should reduce the amount of time callers remaining in the queue must wait to \nconnect with a CSR. \n• Abandoned Calls: Proportion of calls abandoned while in the queue. Increasing rates of call abandonment \namong callers who can self-serve online will free up CSR capacity to assist callers with more complex \ntax issues. 7\nSample Selection\nThe primary goal of the CVP pilot was to encourage callers able to self-service to abandon the call queue and \nshift to online service channels to resolve their tax issue. Therefore, the channel shift rate was the preferred \nmetric for determining sample size requirements. Historic channel shift rates are not available for App 75 due \nto an inability to connect associated TIN-level data for abandoned call records. For this reason, we used histor\nic channel shift rates from a prior pilot evaluating channel shift rates among LT11 notice recipients.8 Individuals \nreceiving this notice would be a subset of App 75 callers due to their account being in ACS. Because the LT11 \ntaxpayer population received a notice of intent to levy, this population may be more apt to contact the IRS. For \nthis reason, we used the channel shift rate provided by HMRC as a comparison. By reviewing variance in these \ntwo channel shift rates, we determined the sample sizes required to detect meaningful differences in channel \nshift rates across message groups. Achieving 90% power in identifying a 1% difference using the 1.59% channel \nshift rate reported in the HMRC study required a minimum sample of 3,500 calls. A more conservative ap\nproach to identify a 1% difference at 90% power using the channel shift rate from the LT11 population required \na minimum sample of roughly 30,000 calls.\n6\t Each call queue uses a single sequence of announcements at any given time, so all callers in the queue at the same time must hear the same announcements, \nmeaning the control and treatment groups could not be tested concurrently.\n7\t LT11 Notice Redesign Pilot Test (2019). Internal Revenue Service. \n8\t Data retrieved from Intelligent Contact Management/Customer Voice Portal (ICM/CVP) platform. TIN-level data later acquired via UWR 2021-099 and merged \nwith ICM data.\n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n7\nDuring the pilot, 307,837 calls were routed to ACS App 75.9 About 63% of calls were exposed to at least \none control or redesigned message, meaning the caller remained on the call long enough to hear at least one \nmessage in the announcement sequence before connecting with a CSR, receiving a courtesy disconnect (due to \nhigh call volume), or abandoning their call while waiting in queue. After exclusions, the resulting population \nconsisted of 85,102 taxpayers and 103,512 calls.10 Given the large sample size, the test was sufficiently powered \n(90%) to detect a 1% difference in the channel shift rate attributable to redesigned messages. \nPilot Analysis Groups \nTo analyze the results of the pilot, callers were assigned to one of three groups based on the number of calls \nmade during the pilot test period:\n• Group 1 includes taxpayers who were routed to App 75, remained on the line to hear at least the first \nannouncement in the message sequence, and did not call again within the pilot period. \n• Group 2 includes individuals who called more than once during the pilot, but only during one call \nattempt were they on the line to hear at least one message in the sequence. All other call attempts were \nabandoned or disconnected prior to hearing the first announcement in the message sequence.\n• Group 3 includes callers who heard at least one message in the sequence, called back at least once more \nand again heard at least one message in the sequence. Repeat callers may: have called back after a 2-hour \ncourtesy disconnect; not have had time to remain on hold; be seeking assistance after attempting to use \nself-service options; be following up with a CSR; or be listening to queue messages again. \nTable 2 summarizes the number of callers in each group who heard control and redesigned messages. \nTABLE 2. Pilot Callers per Prototype by Analysis Group\nGroup\nMessage Sequence\nPilot Callers\nGroup 1\nControl\n30,580\nRedesign\n31,146\nGroup 2\nControl\n3,606\nRedesign\n3,437\nGroup 3\nControl\n7,884\nRedesign\n8,449\nResults and Discussion\nIncrease Channel Shift\nThe primary goal for the CVP pilot was to redesign voice prompt messages to nudge taxpayers able to self-\nserve to abandon their call while in the queue and shift to IRS online channels. The primary metric used to \nevaluate channel shift was the rate at which taxpayers abandoned their call after hearing at least one voice \nprompt and accessed an IRS online application to address their issue.11 The channel shift rate considers a va\nriety of actions that do not require CSR support and can be performed using IRS self-service tools, such as \nmaking a one-time payment, establishing or modifying a payment plan, confirming payment history, checking \n9\t Table 25 lists exclusionary criteria and the number of calls and callers removed from the study for meeting one or more of the exclusionary criteria.\n10\t See Table 27 in the Appendix for a list of exclusionary criteria, and the resulting number of calls and number of callers removed from the study. \n11\t Channel shift actions include self-service payments, accessing OPA, requesting a return transcript, or accessing Online Account within 30 days of the abandoned \ncall. Self-service payments are identified using the first and second positions of the EFT number associated with the payment transaction. \n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n8\naccount balance, and viewing a transcript. Abandoning the call queue to accomplish any of these tasks using \nIRS online resources would be considered a successful outcome for the redesigned messages.\nCallers exposed to at least one message in the redesigned sequence appeared more likely to channel shift \nthan callers who heard the control messages. Table 3 shows the channel shift rate aggregated across the three \npilot call groups. Across groups, redesigned messages increased the channel shift rate by about 13% relative to \nthe control messages. \nTABLE 3. Channel Shift Rate\nPrototype\nChannel Shift Rate\nRelative Uplift\n(Percentage Change)\nControl \n12.51%\nRedesign\n14.11%\n+ 12.83% *\n p-value < 0.001.\nTable 4 summarizes differences in the channel shift rate for control and redesign callers by analysis group. \nRedesigned messages increased the channel shift rate by over 14% relative to the control messages for Group 1 \ncallers and improved the channel shift rate by nearly 11% for Group 2 callers. Redesigned messages increased \nthe channel shift rate by 16% relative to the existing messages for Group 3 callers.12 \nTABLE 4. Channel Shift Rate by Group\nGroup\nPrototype\nChannel Shift Rate\nRelative Uplift \n(Percentage Change)\nGroup 1\nControl \n15.29%\nRedesign\n17.47%\n+ 14.24%*\nGroup 2\nControl\n19.52%\nRedesign\n21.62%\n+ 10.73%\nGroup 3\nControl\n6.43%\nRedesign\n7.45%\n+ 15.93%**\np-value < 0.05; **p-value < 0.001.\nTable 5 shows the days between call and channel shift action for pilot callers who channel shift. While \nthe channel shift rate considered self-service actions within 30 days of a call, between 80 and 85% of channel \nshifters complete their channel shift actions in the first 7 days following their call. Most callers who channel \nshift do so on the same day as their call. Across groups, a larger proportion of callers who heard the redesigned \nmessages channel on the day of their call compared with callers who heard the existing messages. About 70% \nof Group 1 callers who heard redesigned messages channel shift on the same day as their pilot call, while 68% \nof callers who heard the control messages channel shifted on the same day as the call. About 65% of Group 2 \ncallers who heard redesigned messages and channel shifted did so on the same day as the call, while nearly 62% \nof callers who heard control messages did so. Group 3 comprises repeat callers where outcomes are calculated \nat the call level.13 Just over 64% of callers who heard the redesigned messages and channel shifted did so on the \nsame day, whereas 59% of callers who channel shifted after hearing control messages did so on the same day \nas their call.\n12\t This analysis assumes if a Group 3 caller called twice and channel shifted after each call, both actions would be included in the analysis. However, if they called \ntwice and only channel shifted after the second call regardless of whether it occurred in the same 30-day window, this action would only be counted once. \n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n9\nTABLE 5. Days Between Call and Channel Shift\nDays to \nChannel Shift\nGroup 1\nGroup 2\nGroup 3\nControl\nRedesign\nControl\nRedesign\nControl\nRedesign\nSame Day\n67.84%\n70.43%\n61.65%\n65.41%\n58.94%\n64.32%\n1–7 Days\n15.27%\n14.28%\n19.18%\n16.02%\n24.12%\n20.55%\n8–30 Days\n16.89%\n15.29%\n19.18%\n18.57%\n16.94%\n15.14%\nActions taken by channel-shift callers include self-service payments, accessing IRS OLA, using OPA, and \nactions such as viewing a return transcript. Table 6 summarizes the first self-service action taken by callers \nwho channel shift. OPA access appears to be the most common self-service outcome following call abandon\nment. About 31% of control and 38% of redesign callers who channel shift access OPA. The higher rate of OPA \naccess among redesign callers can perhaps be attributed to the reminder of increased costs associated with \nestablishing a payment plan over the phone. \nTABLE 6. First Self-Service Action-Channel Shift Callers\nPrototype\nChannel Shift \nCallers\nSelf-Service \nPayment\nOPA Access\nOLA\nGet / View \nTranscript\nControl \n6,550\n28.21%\n31.21%\n25.01%\n15.57%\nRedesign\n7,645\n28.82%\n37.59%\n20.30%\n13.29%\n* Self-service payments include Direct Pay, and other forms of electronic payment such ACH Debit, credit card, e-file debit. See Table 24 in the Appendix for a summary of \nDirect Pay application use by App 75 callers.\nIndividual Message Success\nTo examine the efficacy of individual messages in encouraging App 75 callers to channel shift, we evaluated \noutcomes for each group by last message heard prior to call abandonment. \nCallers who abandoned the queue before the final message in the sequence most often did so after hearing \nthe second message. Across groups, a larger proportion of callers who heard the redesigned messages aban\ndoned after the second message compared with callers who heard the control messages. The second message \nin the redesign sequence highlights the salient benefits of OPA, such as reduced user fees for setting up a pay\nment plan through OPA as opposed to over the phone. As shown in Table 7, a larger proportion of callers who \nheard the redesigned messages abandoned before the fifth message in the sequence compared with callers who \nheard the control messages.\nTABLE 7. Callers Who Abandon in Queue–Distribution of Last Message Heard\nGroup\nPrototype\nLast Message Heard\n1\n2\n3\n4\n5\nGroup 1\nControl \n4.29%\n9.32%\n5.08%\n2.81%\n78.50%\nRedesign\n6.36%\n13.94%\n4.19%\n5.14%\n70.37%\nGroup 2\nControl\n5.25%\n10.23%\n5.93%\n2.57%\n76.02%\nRedesign \n6.45%\n14.37%\n4.81%\n5.26%\n69.10%\nGroup 3\nControl \n3.66%\n8.15%\n4.58%\n2.77%\n80.84%\nRedesign\n5.70%\n12.09%\n4.26%\n4.97%\n72.99%\nBecause announcements are designed to encourage callers to shift to online service channels, we expect \ntaxpayers who abandon their call during the announcement sequence to exhibit higher rates of self-service \n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n10\nthan those who abandon during the indefinite hold. Table 8 shows the channel shift rate for taxpayers who \nabandoned their call by the last message in the sequence they heard. Among callers who abandon, callers who \nheard redesigned messages were more likely to channel shift after most of the announcements in the sequence. \nThe proportion of Group 3 callers who abandon and subsequently channel shift after hearing messages in \nthe control sequence is lower than the channel shift rate for callers who heard redesigned messages for all but \nthe fourth message in the sequence. Group 3 callers, who called multiple times during the pilot, may prefer \nto speak with a CSR and therefore may be less likely to channel shift, as shown below. Among Group 3 callers \nwho channel shift after abandoning their call, it is possible callers may have called multiple times to listen to \nthe voice prompts if information presented by the messages was missed initially.14 \nTABLE 8. Proportion of Abandon Callers Who Channel Shift by Last Message Heard\nGroup\nPrototype\nLast Message Heard\n1\n2\n3\n4\n5\nGroup 1\nControl\n31.20%\n36.19%\n37.52%\n40.80%\n38.19%\nRedesign\n45.41%\n45.22%\n39.06%\n40.41%\n40.26%\nGroup 2\nControl\n35.11%\n40.44%\n45.28%\n42.48%\n38.90%\nRedesign\n48.25%\n47.24%\n48.24%\n49.46%\n39.39%\nGroup 3\nControl\n7.67%\n9.67%\n8.49%\n10.89%\n13.43%\nRedesign\n12.73%\n11.04%\n11.59%\n10.51%\n15.13%\nIncrease Use of Online Services\nRedesigned messages are aimed to increase callers’ use of IRS online services, which include self-service pay\nments, use of OPA for establishing or modifying payment plans, requests for prior return transcripts, and OLA \naccess.15\nCallers across groups appear more likely to access IRS online resources when exposed to the redesigned \nmessage compared with callers exposed to control messages. Table 9 shows the proportion of callers accessing \nIRS online services within the 30 days following their pilot call. Group 1 callers realized over an 8% improve\nment in the online service access rate relative to the existing messages. About 33% of Group 2 callers who heard \nredesigned messages accessed IRS online services in the 30 days following their phone call, compared with \nroughly 31% of callers who heard control messages. About 15% of callers in Group 3 who heard the control \nmessages accessed IRS online resources compared with roughly 17% of callers who heard the redesigned mes\nsages. The redesigned messages achieved more than a 14% improvement in the rate of online service access \nrelative to the existing messages. Results are significant for each group. \n14\t If a Group 3 caller called twice within a 30-day period and channel shifted after each call, both channel shift actions are included in this analysis. However, if they \ncalled twice and only channel shifted after the second call, regardless of whether if occurred in the same 30-day window, this entry would only be counted once.\n15\t The CVP announcement sequence is only played once before an indefinite hold with music. If a taxpayer misses a certain component of the announcement \nsequence, they will have to call again to hear the announcements again.\n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n11\nTABLE 9. IRS Online Service Access Ratea\nGroup\nPrototype\nIRS Online Service Access\nRelative Uplift\nGroup 1\nControl\n29.24%\nRedesign\n31.65%\n+ 8.25% **\nGroup 2\nControl\n30.70%\nRedesign\n33.02%\n+ 7.57%\nGroup 3b\nControl\n14.63%\nRedesign\n16.74%\n+ 14.45%**\np-value < 0.05; *p-value < 0.001.\na Online resources accessed within 30 days of call.\nb For repeat callers in Group 3, 30-day outcomes are shown only for the call where the online action occurred most recently after. If a caller in Group 3 called twice and \naccessed online services after the second call, their action would be counted once and be associated with the outcomes of the second call. If they called another time \nand accessed online services again after the call, but still within the 30-day window of the first and second calls, the action would be associated with the outcomes of the \nthird call for a total number of two access outcomes for the individual.\nMost callers who use IRS resources following their call appear to access online services on the day of their \ncall or within the first seven days. Table 10 shows callers who used IRS online tools after their pilot call typically \naccessed those resources on the same day as their call. About 73% of callers who heard redesigned messages \nand roughly 70% of callers who heard control messages used IRS online resources on the same day as the call. \nA smaller proportion of callers who accessed online services did so within seven days of their call. \nTABLE 10. Days Between Call and First IRS Online Service Action \nDays to Channel Shift\nControl\nRedesigned\nSame Day\n70.24%\n73.28%\n1 – 7 Days\n13.46%\n11.96%\n8 – 30 Days\n16.17%\n14.65%\nMany App 75 callers seeking to make a payment or establish or modify a payment plan have the option to \nuse IRS online tools, such as OPA and IRS Direct Pay, to accomplish the task.16 Individual taxpayers can estab\nlish or modify a payment plan, change the due date of their payments, change their bank account information, \nand change their monthly installment amount using OPA. Table 11 shows the OPA access rate for OPA-eligible \npilot callers.17 OPA access is defined as taxpayer entry into the OPA application. Pilot callers who heard the re\ndesigned messages appear to access OPA at a higher rate than callers who heard the control messages. Among \nthe three groups, Group 3 callers realized the largest improvement in the OPA access rate relative to callers \nhearing the control messages (42%). Callers who heard redesigned messages in Group 1 and Group 2 saw 26% \nand 21% improvements in the OPA access rate, respectively, relative to callers exposed to control messages. All \ngroup-level results are significant.\n16\t All analyses in this section observe outcomes in the 30 days following each call.\n17\t IRS Direct Pay is identified by EFT numbers with the first position in 2, the second position in 2 (ACH Debit), and the third position in 2 (IRS Debit); OPA Rate \nincludes taxpayers who access the OPA app and had an associated IA or pending IA transaction.\n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n12\nTABLE 11. OPA Rate by Group\nGroup\nPrototype\nOPA-Eligible Callers\nOPA Access\nRelative Uplift\nGroup 1\nControl\n24,641\n14.74%\nRedesign\n25,066\n18.63%\n+ 26.36%\nGroup 2\nControl\n3,062\n16.13%\nRedesign\n2,890\n19.45%\n+ 20.54%\nGroup 3\nControl\n14,575\n7.90%\nRedesign\n16,000\n11.19%\n+ 41.75%\n *p-value < 0.001.\nRedesigned Messages Can Increase Taxpayer Savings by Encouraging Use of OPA. Taxpayers who use OPA \nto set up a payment plan or modify a payment plan rather than doing so over the phone with a CSR will save \nbetween $76 and $95 per payment plan. Over the course of the six-week pilot, 1,069 taxpayers who heard the \nredesigned messages and 684 taxpayers who heard the control messages abandoned their call and set up a \npayment plan through OPA. The second message in the redesigned sequence encourages callers interested in \nestablishing or modifying a payment plan to use OPA, highlighting potential cost savings from lower user fees \ncharged by OPA compared with an over the phone.\nTo estimate yearly taxpayer savings resulting from the redesign messages, we will only consider taxpayers \nwho either abandoned or were disconnected, since the callers who connected would likely have received ad\nditional information from the CSR. Among callers who abandoned their call or disconnected, 395 additional \ncallers in the redesign group established a payment plan in the month after their call. If each of these pilot tax\npayers saved between $76–$95 per call, over the course of a month the redesign pilot population would have \nsaved a total of $30,020–$37,525. If the redesigned messages were scaled to the entire App 75 population, we \nestimate taxpayers could save between $86,264–$107,830 in one month, or $1,035,168–$1,293,960 in one year.18\nTable 12 shows the rate of self-service payments for callers who heard redesigned messages and callers \nwho heard the control messages.19 Across pilot groups, self-service payment rate was generally comparable for \ncallers who heard redesigned and control messages. The redesigned messages appear to have had a positive \neffect on the self-service payment rate for callers in Group 2 who abandoned their calls. Among callers who \nconnect with a CSR, self-service payments are still a possible outcome. The IRS cannot process payments over \nthe phone, and therefore CSRs may guide callers interested in making a payment to do so through an IRS pay\nment application. \n18\t OPA allows individuals and businesses with an outstanding balance in aggregate assessed tax, penalties, and interest, to request a payment plan. Individual \ntaxpayers are eligible to use OPA to full pay or set up a short-term plan if their outstanding balance is less than $100,000. To use OPA to set up an IA, the total \nbalance must be less than $50,000.\n19\t This analysis estimates taxpayer savings through OPA if the redesign message sequence were implemented on App 75. It assumes callers who provided their TIN \n(i.e., callers in the analysis group) behave similar to callers who did not provide their TIN, but this may not be the case. Callers in the analysis group were not a \nrandom subset of 68.7% of the population, but rather may include a self-selected subset choosing to provide their TIN. It is difficult to predict whether callers \nwho did not provide a TIN would react to the redesign messages similarly as the TIN callers and, if not, the rate with which they differed. Some proportion of \ncall records without TIN information may be a result of routing processes which limit the IRS’s ability to associate TIN information with call records, rather \nthan the taxpayer’s decision to provide a TIN (e.g., if calls do not pass-through TIN Entry, TIN information is not captured in the Integrated Customer Contact \nEnvironment database).\n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n13\nTABLE 12. Self-Service Payment Rate by Group\nGroup\nCall Outcome\nPrototype\nPayment Rate\nRelative Uplift\nGroup 1\nConnected\nControl\n13.91%\n-\nRedesign\n13.66%\n- 1.81%\nAbandoned\nControl\n14.90%\n-\nRedesign\n15.13%\n+ 1.55%\nGroup 2\nConnected\nControl\n14.22%\n-\nRedesign\n14.30%\n+ 0.56%\nAbandoned\nControl\n13.84%\n-\nRedesign\n16.38%\n + 18.33%\nGroup 3a\nBoth\nControl\n6.68%\n-\nRedesign\n6.86%\n+ 2.78%\np-value < 0.05.\na Outcomes for Group 3 callers were not broken out by connected versus abandoned because it would be unclear whether the action could be attributed to the an\nnouncement sequence or direction from a CSR if they both connected and abandoned their calls.\nImprove Call Resource Allocation\nIn Calendar Year (CY) 2019, more than 2.7 million phone calls reached App 75 and 51.2% connected with a \nCSR. Monthly call characteristics showed the abandon rate for App 75 callers generally fluctuated between \n40% and 55%. The average abandon rate and ASA tend to be correlated, with longer wait times leading to \nhigher abandon rates. 20\nThe redesigned CVP announcement sequence was developed to nudge callers who could self-serve to \nresolve their issues online, reducing wait times for callers who require CSR support or cannot self-serve. The \nabandon rate measures the proportion of callers who abandon the call by hanging up after the start of the an\nnouncement sequence. Table 13 shows App 75 callers who heard the redesigned messages were more likely to \nabandon their call while in queue than callers who heard the control messages.\nTABLE 13. Abandon Rate\nPrototype\nAbandon Rate\nRelative Uplift\nControl \n44.76%\nRedesign\n46.70%\n+ 4.33%\np-value < 0.001.\nTable 14 shows the abandon rate for each analysis group. Group 1 callers who heard the redesigned mes\nsages saw close to a 5% increase in the abandon rate compared with callers who heard the control messages. \nGroup 2 and Group 3 callers who heard redesigned messages realized a nearly 4% increase in the abandon rate \ncompared with callers who heard the control messages. Group 1 and Group 3 results suggest redesigned mes\nsages increased the rate of callers abandoning while in queue relative to the control messages. \n20\t This analysis is restricted to taxpayers with an outstanding balance at the time of their call.\n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n14\nTABLE 14. Abandon Rate by Group\nGroup\nPrototype\nAbandon Rate\nRelative Uplift\nGroup 1\nControl\n40.52%\nRedesign\n42.37%\n + 4.57%\nGroup 2\nControl\n49.61%\nRedesign\n51.41%\n+ 3.63%\nGroup 3\nControl\n50.93%\nRedesign\n52.76%\n + 3.59%\n p-value < 0.001.\nTable 15 shows the ASA for all App 75 callers as measured by average time in the call queue in minutes. \nAmong callers who connected with a CSR, redesign callers spent, on average, roughly three fewer minutes in \nthe call queue relative to callers who heard the control messages. Redesigned messages nudged callers able to \nself-service to abandon their call at a higher rate than the control messages, which helped free up space in the \nqueue for callers with issues requiring CSR support. \nTABLE 15. ASA—Connected Callers\nPrototype\nASA (mm:ss)\nDifference\nControl \n87:22\nRedesign\n85:49\n- 3:17\n p-value < 0.001.\nTable 16 shows the ASA for connected callers in each analysis group. Group 1 callers who heard redesigned \nmessages waited, on average, two minutes less in the queue than callers who heard the control messages. \nGroup 2 callers who heard redesigned message spent nearly five and a half minutes less, on average, in the \nqueue than callers who heard control messages. For Group 3 callers, there was no significant difference in the \namount of time spent in the queue for callers who heard redesigned or control messages.\nTABLE 16. ASA by Group—Connected Callers\nGroup\nPrototype\nASA (mm:ss)\nDifference\nGroup 1\nControl\n88:00\nRedesign\n85:56\n –2:04\nGroup 2\nControl\n89:56\nRedesign\n84:31\n –5:27\nGroup 3\nControl\n85:34\nRedesign\n85:48\n+ 0:14\np-value < 0.001.\n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n15\nRedesigned Messages Reduce Queue Time for Callers Who Speak with a CSR. Callers who can resolve their \ntax issues online and choose to abandon their call sooner can reduce resource utilization of IRS call-systems \nand shorten the wait time for other callers to reach a CSR. To evaluate the redesigned messages’ ability to im\nprove call center resource allocation, the pilot tracked callers who abandoned prior to speaking with a CSR and \nobserved the actions taken after the point of abandonment. In general, callers who heard at least one redesign \nmessage and abandoned their call, did so earlier in the message sequence than callers who heard the control \nmessages. By the end of the five-message announcement sequence, a larger proportion of redesign callers had \nabandoned (e.g., roughly 30% for Group 1 callers) the queue compared with control callers (e.g., roughly 22% \nfor Group 1 callers). Further, redesign callers generally spent less time waiting in queue compared with callers \nwho heard control messages. Among callers who abandoned, callers who heard redesigned messages spent, on \naverage, 3 to 5 fewer minutes waiting in the call queue compared to callers who heard the control messages. \nCallers in Groups 1 and 2 who heard the redesigned messages and remained on the line to connect with a CSR \nalso experienced shorter wait times–roughly 2 to 5 fewer minutes than callers who heard the control messages. \nRecommendations for Future Research\nDeeper Understanding of Taxpayer Reasons for Calling Can Inform Improvements to \nMessage Design\nUnderstanding taxpayers’ reasons for calling the IRS may inform further improvements to voice messages. \nInsight into taxpayers’ possible motivations for choosing to wait in the queue to speak with a CSR can help \nidentify how queue messages may be refined to assist taxpayers with specific issues by informing them of self-\nservice resources most relevant to their circumstance or offer guidance for how to prepare information for \nspeaking with a CSR while waiting on hold. We analyzed taxpayer journeys over the 30 days prior to their pilot \ncall, and using event groups (e.g., notices issued, online authentication events, account transactions), identi\nfied specific events and actions within each group to calculate common pathways leading to a call.21 \nEvaluating notices issued to taxpayers within 30 days of their pilot call suggests the type of notice or num\nber of notices issued could influence taxpayers’ willingness to channel shift. Table 17 summarizes channel shift \nrates for callers sent one of the notices issued most frequently to taxpayers prior to their pilot call. Channel \nshift rates for pilot calls attributable to the CP14, the first notification of a balance due, were highest for both \nredesigned and control messages. Among those notice types issued most frequently to pilot taxpayers, the \nCP49, which notifies taxpayers their refund has been applied to pay an outstanding tax debt, saw lower chan\nnel shift rates for both control and redesigned messages. Taxpayers may opt to remain in the queue to connect \nwith a CSR in response to notices or other circumstances which may not by addressed specifically by either \nthe control or redesigned messages. Taxpayers who were sent multiple notices within 30 days prior to calling \nmay prefer to wait to speak with a CSR –in particular, in instances where the notices issued appear to present \nconflicting information (e.g., notices with different balance due amounts).\n21\t CY 2019 data retrieved from Enterprise Telephone Data Aspect Application Activity Report.\n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n16\nTABLE 17. Channel Shift Rate for Most Commonly Issued Notices Prior to Pilot Call\nNotice Type\nPrototype\nChannel Shift Rate\nCP504, Final/3rd Balance Due\nControl\n14.8%\nRedesign\n15.6%\nCP14, Balance Due\nControl\n16.5%\nRedesign\n20.1%\nCP90, Final Notice – Levy, Right to CDP Hearing\nControl\n13.8%\nRedesign\n15.5%\nLT11, Final Notice – Notice of Intent to Levy\nControl\n13.1%\nRedesign\n16.7%\nCP49 – Refund Applied to Other Tax Liability\nControl\n12.5%\nRedesign\n14.1%\nMultiple Notices\nControl\n14.1%\nRedesign\n15.5%\nOver 51,000, or 60% of pilot taxpayers were sent at least one notice in the 30 days prior to their pilot call. \nThe CP504 was the most common notice issued to pilot taxpayers. More than 16,500 CP504 notices resulted \nin a pilot phone call. Some taxpayers were issued multiple notices in succession; for example, pilot taxpayers \nissued the CP504 had over 148 other distinct notice types issued, in addition to a CP504 within 30 days prior \nto call. About 6,300 pilot taxpayers issued a CP504 were sent a CP14 notice prior to the CP504, both within the \nsame 30-day window prior to call. On average these CP504s were issued just 21 days after the CP14. The stan\ndard interval between Balance Due notices is at typically 35 days, this scenario may have motivated additional \ntaxpayers to call with concerns or seeking clarification.\nTABLE 18. Call Outcomes for Pilot Callers Issued More than 1 Notice 30 Days \nPrior to Call\n# Notices Issued\nPrototype\nCall Outcome\nConnected\nAbandoned\nTwo Notices \nControl\n51.8%\n47.0%\nRedesign\n49.4%\n48.7%\nThree Notices \nControl\n55.6%\n43.6%\nRedesign\n54.2%\n44.2%\nFour or More Notices \nControl\n58.0%\n40.2%\nRedesign\n52.8%\n45.1%\nOver 20,000 pilot taxpayers were issued more than one notice within the 30 days prior to calling the IRS \nand 3,700 of these taxpayers received multiple notices within seven days of making a phone call. Taxpayers \nmay be issued more than one notice of the same type if the notice presents information specific to a given tax \nyear. For example, over 1,200 taxpayers were sent multiple CP71C notices (Annual Reminder of Balance Due) \nif they had outstanding tax debt for more than one prior tax year. Taxpayers who were issued multiple notices \nprior to calling appeared to show less tendency to abandon. Regardless of whether callers heard redesigned or \ncontrol messages, the connected call rate increased by 3.8–4.8 percentage points for callers issued three notices \ncompared with callers issued two notices in the 30 days prior. While concern or confusion stemming from \n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n17\nconflicting information across notices issued in close proximity may not be feasible to address via information \nin a voice prompt, redesigning queue messages to encourage callers who can self-serve to use online services \ncan reduce wait time for callers requiring CSR assistance. Further exploration of the effect of notices issued in \nclose proximity on phone calls may help IRS to identify changes to underlying business processes which could \nimprove taxpayer experience.\nCall outcomes following specific events suggest taxpayers may be more inclined to stay in the queue if cur\nrent messages do not adequately address the specific issue motivating the call. Table 19 summarizes events im\nmediately preceding pilot calls effectively acknowledged by the redesigned messages which experienced high\ner abandon rates. Calls attributable to notices requesting payment, such as Balance Due or Annual Reminder \nnotices, or delivery of Collection Due Process notice (determined by return receipt) saw higher abandon rates \namong callers who heard the redesigned messages. Redesigned messages highlighted the availability and ben\nefit of self-service payment tools relative to continuing to wait on hold to speak with a CSR.\nTABLE 19. Most Common Events Immediately Before Call a (Higher Abandon Rates with \nRedesign Messages)\nDescription\nPrototype\nCall Outcome\nConnected\nAbandoned\nCP501/CP504, Subsequent Balance Due\nControl\n58.7%\n40.5%\nRedesign\n54.6%\n44.1%\nCP14 – Balance Due\nControl\n62.7%\n36.4%\nRedesign\n50.3%\n48.5%\nCP90/CP91 (Notice of Intent to Levy, Right \nto CDP Hearing)\nControl\n42.0%\n53.9%\nRedesign\n37.1%\n57.6%\nAdditional Tax Assessment\nControl\n61.3%\n38.1%\nRedesign\n56.5%\n42.1%\nPayment\nControl\n56.2%\n42.2%\nRedesign\n53.4%\n44.9%\nCertified Mail Return Receipt Signed\nControl\n53.5%\n44.1%\nRedesign\n47.8%\n50.2%\nCP71C/LT39, Annual Balance Due \nReminder\nControl\n56.0%\n41.7%\nRedesign\n51.0%\n47.6%\na Table 20 shows outcomes for Group 1 callers only.\nTable 20 summarizes events immediately preceding pilot calls where the abandon rate is comparable for \ncallers who heard the control and redesigned messages. The circumstances surrounding some of these events \nmay not be acknowledged specifically by either the existing or redesigned messages. For example, taxpayers \nwho accessed IRS online tools (e.g., OPA) and proceeded to call the IRS, remained on hold to connect with a \nCSR more often than they abandoned their call in the queue. Most taxpayers called within five days after going \nonline. Taxpayers who attempt to self-serve using online tools but are unable to resolve their issue may call the \nIRS and wait in the queue to connect with a CSR for assistance. Further exploration of challenges encountered \nby taxpayers attempting to use online tools could help identify opportunities to improve user experience and \nhelp users in resolving issues on the first attempt. \nSome circumstances or events preceding a phone call may be best addressed by speaking with a CSR. For \nexample, issues related to changes to the Advanced Child Credit for Tax Year 2021 as part of the American \nRescue Plan Act or a Bureau of Fiscal Service (BFS) Levy implemented with the Federal Payment Levy Program \n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n18\nmay require CSR guidance to resolve. These circumstances may not be practical to address via call queue voice \nmessages due to limited potential for self-service resolution. \nTABLE 20. Most Common Events Immediately Before Call a–Comparable Abandon Rates for \nRedesigned and Control Messages\nDescription\nPrototype\nCall Outcome\nConnected\nAbandoned\nAdvanced Child Credit\nControl\n57.6%\n42.0%\nRedesign\n59.2%\n39.1%\nIRS Online Service Access \n(Get/View Transcript)\nControl\n58.5%\n40.2%\nRedesign\n58.5%\n40.0%\nOLA Access\nControl\n66.1%\n32.7%\nRedesign\n66.0%\n32.5%\nOPA Access\nControl\n68.9%\n30.3%\nRedesign\n66.8%\n32.5%\nBFS Levy Program\nControl\n58.2%\n40.4%\nRedesign\n56.6%\n41.7%\na Table 21 shows outcomes for Group 1 callers only.\nFuture research may explore analyzing call transcripts and pursuing opportunities to collect information \nfrom CSRs about the nature of handled calls. Research in these areas could help provide deeper understanding \nof taxpayer motivations for calling the IRS and common issues taxpayers may be facing when they choose to \nstay and connect with a CSR. Future research efforts may also explore the construction of taxpayer profiles \nvia event clusters and applications of attribution modeling, These profiles could determine the events driving \ncalls and demand for CSR support, which can inform strategies for further improving taxpayer interactions \nwith the IRS.\nLevel of Service Measures May Understate the Caller Experience\nThe IRS uses LOS to evaluate its ability to answer taxpayer questions and assist taxpayers in meeting their tax \nobligations.22 LOS is a budget-level measure required by the Congressional Budget Justification and Annual \nPerformance Report and Plan. It is defined as the success rate of taxpayers calling the Accounts Management \n(AM) office of the IRS in connecting with a CSR. While inbound calls to AM applications inform the LOS \nestimate and calls to ACS applications may not directly, consideration should be given to the potential effect of \napplying lessons learned through redesigning App 75 messages to improve the existing AM App 10 messages.23 \nThe LOS formula is shown below: 24\n𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿= \n(𝐶𝐶𝐶𝐶𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶 𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴+ 𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴)\n(𝐶𝐶𝐶𝐶𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶 𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴+ 𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴+ 𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 + 𝐵𝐵𝐵𝐵𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐵𝐵𝐵𝐵 + 𝐷𝐷𝐷𝐷𝐷𝐷𝐷𝐷𝐴𝐴𝐴𝐴𝐷𝐷𝐷𝐷𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐷𝐷𝐷𝐷𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴) \nLOS alone may be limited in its ability to evaluate taxpayer access to assistance from the IRS. LOS mea\nsures the proportion of calls answered, but may not fully capture other aspects of the customer experience. For \nexample, a taxpayer may connect with a CSR, but LOS does not capture whether the taxpayer resolved their \n22\t This analysis did not consider or evaluate demographic information (e.g., age, income level) which may have affected a callers’ ability to channel shift.\n23\t National Taxpayer Advocate. (2018). Measuring the Taxpayer Experience—The IRS Level of Service Measure Fails to Adequately Show the Experience of Taxpayers \nSeeking Assistance Over the Phone. NTA Blog.\n24\t App 10 is an AM application similar to ACS App 75. Callers routed to App 10 are individual taxpayers with a balance due. \n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n19\nissue during the call or if additional contact with the IRS was necessary. As the Taxpayer Advocate Service \n(TAS) notes, “[a]chieving a high LOS does not mean much if the IRS is unable to answer taxpayers’ questions \nover the phone or guide them to an appropriate resolution of their issues.” Further, an additional aspect of cus\ntomer experience not captured by LOS is wait time. TAS found time spent waiting on the phone was a primary \nfactor in customers’ satisfaction with telephone service.25\nChannel shift measures the rate at which callers abandon the call queue and shift to use online self-service \ntools to resolve their tax issue. According to the LOS formula shown above, an increase in the number of chan\nnel shift callers would increase the number of abandoned calls in the denominator, resulting in a lower LOS. \nIn this sense, LOS would not capture the benefit to taxpayers who choose to abandon the call queue to use IRS \nonline tools to self-serve. \nUsing a combination of metrics may offer a more comprehensive assessment of level of LOS provided \nto taxpayers and effort required to resolve taxpayer issues. Additional metrics which could be considered to \nevaluate service include:\nASA quantifies the amount of time callers spend waiting to connect with a CSR. As shown by CVP pilot \nresults, ASA was shorter for callers in the redesign group due primarily to the higher rate of callers deciding \nto channel shift and abandon their calls to use self-service tools. Those who were able to self-serve abandoned \nand did so online, reducing the average time spent in queue for callers who were either unable to or preferred \nto speak with a CSR. As mentioned in the Taxpayer Advocate Service 2021 Annual Report to Congress, time \nspent waiting to connect with a CSR is a primary factor in satisfaction with telephone service. Strategies which \nhelp to reduce wait times can improve taxpayers’ phone experience and should contribute positively to the \nIRS’s service performance measure. \nLevel of Access (LOA) measures the proportion of calls received during business hours which were con\nnected with a CSR. In response to observed LOS limitations, Treasury Inspector General for Tax Administration \n(TIGTA) and TAS proposed alternative success metrics. TIGTA noted the Social Security Administration \n(SSA) and tax agencies in several states use LOA and describe it as a more accurate measure of callers who \nreceive assistance from IRS. IRS agreed to add LOA as a supplementary metric for evaluating phone line per\nformance. The formula for LOA is shown below.\n𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿𝐿= \n(𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶 𝐿𝐿𝐿𝐿𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴+ 𝐿𝐿𝐿𝐿𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐿𝐿𝐿𝐿𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴)\n(𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶 𝐿𝐿𝐿𝐿𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴+ 𝐿𝐿𝐿𝐿𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐿𝐿𝐿𝐿𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴+ 𝐿𝐿𝐿𝐿𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 + 𝐵𝐵𝐵𝐵𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐵𝐵𝐵𝐵 + 𝐷𝐷𝐷𝐷𝐷𝐷𝐷𝐷𝐴𝐴𝐴𝐴𝐷𝐷𝐷𝐷𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐷𝐷𝐷𝐷𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴) −𝑥𝑥𝑥𝑥 \nLOA is similar to LOS but excludes calls made to IRS outside of business hours () from the denominator. \nLOA does not capture taxpayer satisfaction from self-servicing online. Like LOS, an increase in abandon rates \ndue to callers channel shifting would likely have a negative effect on this customer service measure. \nFirst Contact Resolution (FCR) measures the proportion of taxpayer engagements successfully resolv\ning a taxpayer issue and resulting in no follow-up high-touch engagements, e.g., phone calls or Taxpayer \nAssistance Center (TAC) visits. FCR represents the rate of calls resolved on the first attempt without the need \nfor the customer to be transferred or called back. FCR was strongly tied to customer satisfaction in a 2020 \nsurvey of customer satisfaction on the AM line.26 The formula for FCR is shown below.\n𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹= # 𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦 𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤ℎ 𝐼𝐼𝐼𝐼𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝑦𝐼𝐼𝐼𝐼𝑦𝑦𝑦𝑦 𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑦𝑦𝑦𝑦𝑅𝑅𝑅𝑅 𝑅𝑅𝑅𝑅𝑜𝑜𝑜𝑜 𝐹𝐹𝐹𝐹𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤 𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹\n𝑇𝑇𝑇𝑇𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑇𝑇𝑇𝑇𝑅𝑅𝑅𝑅 𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐶𝐶𝐶𝐶𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤𝑤 𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹\n \nFCR quantifies the proportion of callers who contact the IRS for assistance and do not contact the IRS \nagain following their initial contact. Evaluating FCR for inbound calls assesses whether callers who connect \nwith a CSR successfully resolve their issues on the first attempt. FCR, as defined above, does not consider tax\npayer interaction with IRS through other channels, such as TAC visits or online engagement.\n25\t National Taxpayer Advocate. (2022). Annual Report to Congress. National Taxpayer Advocate. 36-37.\n26\t National Taxpayer Advocate. (2021). Annual Report to Congress. National Taxpayer Advocate. 66-80. \n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n20\nThe IRS Customer Experience Visualization Tool provides performance metrics, such as the First Touch \nResolution (FTR). FTR is similar to FCR but includes TAC visits in the equation. FTR quantifies the propor\ntion of taxpayers who call the IRS or visit a TAC and do not call or visit a TAC again in the 90 days after their \nengagement. The equation for FTR is shown below.\n𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹= # 𝑜𝑜𝑜𝑜𝑜𝑜𝑜𝑜 𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶 𝑜𝑜𝑜𝑜𝑜𝑜𝑜𝑜 𝐹𝐹𝐹𝐹𝑇𝑇𝑇𝑇𝐶𝐶𝐶𝐶 𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝐶𝐶𝐶𝐶𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝐶𝐶𝐶𝐶 𝑤𝑤𝑤𝑤𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝑉ℎ 𝑛𝑛𝑛𝑛𝑜𝑜𝑜𝑜 𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝐶𝐶𝐶𝐶𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑆𝑛𝑛𝑛𝑛𝑛𝑛𝑛𝑛 𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶 𝑜𝑜𝑜𝑜𝑜𝑜𝑜𝑜 𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝐶𝐶𝐶𝐶𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝐶𝐶𝐶𝐶\n𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹 # 𝑜𝑜𝑜𝑜𝑜𝑜𝑜𝑜 𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶 𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑎𝑎𝑎𝑎 𝐹𝐹𝐹𝐹𝑇𝑇𝑇𝑇𝐶𝐶𝐶𝐶 𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝐶𝐶𝐶𝐶𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝑉𝐶𝐶𝐶𝐶\n \nLike FCR, FTR does not consider taxpayers who abandon phone calls to use self-service tools and do \nnot follow up with IRS in the subsequent 90 days. FTR or FCR, as currently defined, would not be affected \nby improvements in the channel shift rate achievable through efforts such as the CVP message redesign pilot. \nFTR may be a useful indicator to monitor the efficacy of service provided to taxpayers who pursue high-touch \nengagements with IRS, such as phone calls or TAC visits.\nTaxpayer Effort (TE) applies weights to taxpayer interactions (i.e., online resource access, phone calls, \nTAC visits, TAS engagements, and inbound correspondence), to estimate TE exerted in issue resolution. To \ncapture taxpayer interactions in a digital age, IRS must leverage available data to track taxpayer interactions via \nonline resources. The equation below illustrates how weights are applied to IRS interactions to estimate TE .27\n𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇= (1 ∗𝑂𝑂𝑂𝑂𝑂𝑂𝑂𝑂𝑂𝑂𝑂𝑂) + (2 ∗𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶) + (3 ∗𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶 𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶) + (4 ∗𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝐶𝐶𝐶𝐶) + (4 ∗𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑇𝑂𝑂𝑂𝑂) \nTable 21 shows estimated TE for pilot callers in the 30 days following their first pilot call. Callers in Groups \n1 and 3 who heard redesigned messages showed slightly lower estimated TE compared with callers who heard \ncontrol messages. Callers in the redesign group abandoned calls in favor of self-service channels a higher rate \nthan callers in the control group, likely contributing to the lower effort estimated.\nTABLE 21. Estimated TE within 30 Days of First Call\nGroup\nPrototype\nAverage TE\nRelative Uplift\nGroup 1\nControl\n3.35\nRedesign\n3.27\n-2.34%\nGroup 2\nControl\n2.19\nRedesign\n2.19\n-0.10%\nGroup 3\nControl\n3.85\nRedesign\n3.67\n-4.62%\np-value < 0.01.\nEffort to Serve (ETS) measures the effort required by IRS to resolve taxpayer issues. This metric applies \nweights to inbound mail, inbound phone calls connected with a CSR, and TAC visits to estimate level of effort. \nThe formula for ETS is shown below.\n𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸= (17 ∗𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀) + (41 ∗𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶 𝐶𝐶𝐶𝐶𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝑀𝐶𝐶𝐶𝐶) + (67 ∗𝐸𝐸𝐸𝐸𝑇𝑇𝑇𝑇𝐶𝐶𝐶𝐶) \nTable 22 shows the estimated ETS applied to CVP calls in the 30 days following the first pilot call. The aver\nage ETS for callers in Groups 1 and 3 who heard redesigned messages appears slightly lower than the estimated \naverage ETS for callers who heard the control messages. Redesign callers were more likely to abandon calls \n27\t IRS, W&I, Accounts Management Toll-Free Customer Satisfaction Survey FY 2020 Semiannual Report 8-9 (July 30, 2020). 37% of respondents reported “other” \nto improve their experience and 35% said that resolving their issue would improve their experience.\n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n21\nand self-serve online, likely contributing to the lesser average ETS compared with callers who heard control \nmessages.\nTable 22 shows the estimated ETS applied to CVP calls in the 30 days following the first pilot call. The aver\nage ETS for callers in Groups 1 and 3 who heard redesigned messages appears slightly lower than the estimated \naverage ETS for callers who heard the control messages. Redesign callers were more likely to abandon calls \nand self-serve online, likely contributing to the lesser average ETS compared with callers who heard control \nmessages. \nTABLE 22. Estimated ETS Within 30 Days of First Call\nGroup\nPrototype\nAverage ETS\nRelative Uplift\nGroup 1\nControl\n30.8\nRedesign\n29.7\n -3.42%\nGroup 2\nControl\n17.9\nRedesign\n17.3\n-3.44%\nGroup 3\nControl\n38.3\nRedesign\n36.3\n -5.26%\n*p-value < 0.001.\nMeasures such as ASA, LOA, FCR, TE, and ETS provide additional insight into IRS service performance \nand effort required to resolve taxpayer issues. As discussed in this paper, abandoned calls may not always \nsignal shortcomings in service (i.e., callers who abandon the call queue to shift to use self-service tools) and \nconnected call rates may not fully reflect taxpayers’ phone experience (e.g., amount of wait time or number of \ntouches required for resolution). Choosing to abandon the call queue and shift to self-service tools can save \ntaxpayers time otherwise spent waiting in queue and in some cases, can save money due to lower user fees as\nsociated with self-service platforms like OPA. Improving awareness of digital resources and self-service tools \nrelevant to specific situations enables taxpayers to elect the option best suited to their preferences and needs \nin resolving outstanding tax issues. The CVP pilot showed the potential benefit of incorporating behavioral \nnudges to enhance call queue messages and increase use of web-based channels for specific needs, helping re\nduce demand on phones and reduce wait time for taxpayers who need to speak with a CSR. Looking forward, \nusing a combination of service indicator measures can offer the IRS a more comprehensive view of the level \nand quality of service provided to taxpayers. Further, a comprehensive set of service metrics could help capture \nthe impact of IRS efforts to apply behavioral research to improve taxpayer experience. \n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n22\nAppendix\nTABLE 23. Acronym List\nAcronym\nDefinition\nACS\nAutomated Collection System \nAMS\nAccount Management Services\nARDI\nAccount Receivable Dollar Inventory\nASA\nAverage Speed to Answer\nATTS\nAutomated Time Tracking System\nBMF\nBusiness Master File\nBOD\nBusiness Operating Division \nCDP\nCollection Due Process\nCDW\nCompliance Data Warehouse\nCNC\nCurrently Not Collectable \nCSR\nCustomer Service Representative \nCVP\nCustomer Voice Portal\nDNIS\nDialed Number Identification Service\nEIN\nEmployer Identification Number \nETS\nEffort to Serve\nFCR\nFirst Contact Resolution\nFTR\nFirst Touch Resolution\nHMRC\nHer Majesty’s Revenue and Customs\nICCE\nIntegrated Customer Contact Environment\nICM\nIndirect Channel Management\nIMF\nIndividual Master File\nIRS\nInternal Revenue Service \nIRTF\nIndividual Returns Transaction File\nIVR\nInteractive Voice Response\nOIC\nOffer in Compromise\nOLA\nOnline Account \nOLS\nIRS Office of Online Services\nOPA\nOnline Payment Application \nPSA\nPublic Service Announcement \nRAAS\nResearch, Applied Analytics, and Statistics\nRCT\nRandomized Control Trial\nSSA\nSocial Security Administration\nTAC\nTaxpayer Assistance Center\nTBRM\nTopic Based Routing Menu \nTDA\nTaxpayer Delinquent Account\nTE\nTaxpayer Effort\nTERC\nTotal Enforcement Revenue Collected\nTIGTA\nTreasury Inspector General for Tax Administration\nTIN\nTaxpayer Identification Number \nTRIS\nTelephone Routing Interactive System\nTTS\nText to Speech\nUCCE\nUnified Contact Center Enterprise\nURL\nUniform Resource Locator\nUWR\nUnified Work Request \n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n23\nTo provide clear guidance and nudge taxpayers to use online resources where possible, the IRS rede\nsigned the ACS App 75 call queue announcements. Table 24 describes Behavioral Insights techniques from the \nHMRC study and prior notice redesigns used in redesigning ACS App 75 announcements.\nTABLE 24. Techniques Used in ACS App 75 Announcement Redesigns\nAudience Awareness\n• Clearly define the target caller for each announcement and only provide relevant information. \nFocus on addressing common inquires and a single high-level topic.\n• Consider callers’ perspective, prior journey, and potential frustration, including the inertia and \nsunk cost associated with reaching the queue.\nClarity and Simplicity\n• Simplify language using plain, unambiguous English and an active voice.\n• Provide no more than seven pieces of information and make them count.\n• Give clear, brief next steps with precise instructions.\n• Prime people for lists by hinting at their impending presentation.\n• Harmonize language and keyword usage with the proposed self-service website.\nBehavioral Nudges\n• Give callers an incentive (e.g., loss aversion) to go online. Make incentive announcements \ntruthful and helpful, not promotional or assertive.\n• Provide reassurance the self-service tool provides achievable benefits, including averting \nlosses.\n• Emphasize and positively frame the self-service’s immediacy, convenience, simplicity, \ncompleteness, and security.\n• Appeal to social norms with a focus on descriptive norms and the minority frame.\n• Encourage callers who can self-serve to go online while they remain on hold for a CSR.\nAttention Management\n• Limit announcement length to 30 seconds with sequenced announcements separated by 30 \nsecond intervals and a brief pause prior to the start of each announcement.\n• Repeat the core announcement and action (i.e., URL) at the end of the announcement while \navoiding verbatim repetition.\n• Craft announcements in a conversational style and consider beginning with a question.\n• Do not repeat the same announcement on the same call.\n• Employ a clear, friendly, upbeat, and slowly paced human voice.\n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n24\nRedesigned and Control Message Announcements\nTABLE 25. Redesigned App 75 Messages \nAnnouncement\nPrototype Announcement Language\n#8548\nAre you calling to make a one-time payment? We cannot process payments over the phone. Visit \nirs.gov/payments to securely make a payment from your bank account, credit card, or debit card. \nExplore payment plan options if you cannot pay your balance in full. Again, visit irs.gov/payments.\n#8549\nAre you calling to set up a payment plan? The fee to set up a plan over the phone can be as much \nas $225, compared to just $31 if you use the Online Payment Agreement tool at irs.gov/OPA. If \nowe less than $50,000 you can save time and money by visiting irs.gov/OPA to apply for a payment \nplan. You can choose from a variety of plan options and get instant confirmation if you qualify. Are \nyou calling to revise an existing payment plan? You can do that online for less too. Avoid the wait to \nspeak with a representative and save money by hanging up and visiting irs.gov/OPA.\n#8550\nAre you calling to check on the status of a payment or with a question about your account? Most \nindividual taxpayers can sign up to view their account information online at irs.gov/account. You can \nsecurely check your account balance, view payment history and any scheduled or pending pay\nments, and access tax records by registering at irs.gov/account.\n#8551\nAt this time of year, the average wait to speak with a representative is about 45 minutes. Most \ntaxpayers find it is more convenient to use our online self-service options. Online services provide \nstep-by-step instructions to securely make a payment, set up a payment plan, or check your ac\ncount status. Our online services frequently feature a chat option to receive live assistance from one \nof our representatives. Avoid the wait and visit irs.gov/payments and choose the option right for you. \nAgain, that’s irs.gov/payments.\n#8552\nAre you experiencing financial hardship and calling to request a temporary delay in collection until \nyour financial situation improves? If so, have your income and expense information available to \nshare with the customer service agent. We’d like to help resolve your tax issue today. Be ready \nto discuss the cause for your balance due—or, if you have unfiled returns, the date you expect to \nfile, and the amount due. While waiting, consider visiting irs.gov/individuals to explore the new and \nimproved online services.\n", "Looking Beyond Level of Service: Using Behavioral Insights To Improve Taxpayer Experience\n25\nTABLE 26. App 75 Control Messages\nAnnouncement\nExisting Message Language\n#8065\nSo that we can better assist you today, please be ready to discuss the cause for the balance due. If you \nare unable to pay now, you may be asked to provide income and expense information to determine your \nability to pay. If you have unfiled returns, provide the date you expect to file the return and the amount \ndue.\n#8058\nWe are experiencing high call volumes. You can complete many account actions on-line using www.irs.\ngov/payments. IRS offers many safe and secure on-line services such as arranging for payments or get\nting your account information and much more. Sign-up using our two-step authentication process to gain \naccess to your account information, including account balances, payment history, transcripts, and other \ninformation. You can make payments online and establish an installment agreement. Consider hanging \nup now and going to www.irs.gov/payments to explore on-line options available to you. \n#8062\nWe are experiencing lengthy wait times. You don’t have to wait! You can arrange for payments, get \nrecords of your account by going to www.irs.gov and select the payment button or look under the tool \nsection for payments and many other services offered to you online without waiting!\n#8059\nCan’t pay now? Did you know that you may be able to pay all or a portion of your balance or make \nmonthly payments by using your credit card? Please visit us at www.irs.gov/payments.\n#8064\nTired of waiting? You don’t have to! IRS offers many safe and secure on-line services such as arranging \nfor payments or getting your account information and much more. Go to www.irs.gov and check it out!\nExclusionary Criteria\n307,837 calls were routed to App 75 during the test period. For a variety of reasons, some calls or callers were \nexcluded from subsequent analysis, as shown in Table 27. The most common exclusionary condition was the \nabsence of Taxpayer Identification Number (TIN) information to associate with the call. A total of 96,304 calls \nwere dropped from the pilot sample due to the absence of TIN information.\nTABLE 27. CVP Redesign Pilot Exclusionary Criteria\nExclusion\nRationale\nApp 75 Count\nCalls without TIN infor\nmation \nCalls without TIN information include: 1) calls not routed through the Inter\nactive Voice Response (IVR), and 2) calls routed through IVR where the \ncaller did not input their TIN and abandoned before connecting with a CSR. \nWithout TIN Information, it is not possible to measure outcomes associated \nwith control or redesigned messages.\n96,304 Calls\nNo prototype message \nexposure\nIf callers routed to Apps 75 did not hear any announcement in the sequence \nbecause they abandoned or were disconnected, it is not possible to mea\nsure the effect of messages of observed outcomes.\n11,456 Callers\n13,062 Calls\nCallers exposed to differ\nent message prototypes\nIf taxpayers called on multiple days and were exposed to both announce\nment message sequences, it is not possible to determine which prototype \ninfluenced outcomes.\n21,796 Callers\n78,479 Calls\nExposure to both Apps \n75 and 85\nCallers who called multiple times and enter both applications’ call queues \nmay experience differing announcements given App 85 is intended for BMF \nentities. \n309 Callers\n786 Calls\nBMF Taxpayer in App 75\nApp 75 is intended for IMF callers in Collection. Any BMF callers routed to \nApp 75 are inconsistent with the intent of the pilot. \n1 Caller\n1 Call\n* Without TIN information, it is not possible to determine the number of unique callers associated with these call records. Therefore, only a count of pilot calls dropped from \nthe sample is provided for each App 75 and 85.\n", "Millard, Faruqi, Flateman, Mirabito, Smolenski, Stavrianos, and Szczerbinski\n26\nAfter dropping calls without TIN information, the pilot sample comprised 211,515 calls associated with \n147,481 taxpayers. However, an additional 33,562 App 75 callers were dropped from the test sample for meet\ning at least one of the other four exclusionary criteria summarized in the table above. Table 28 summarizes \nthe number of callers excluded from subsequent analysis by message sequence prototype for each application.\nTABLE 28. Total Exclusions by Message Prototype\nMessage \nTotal Callers\nControl \n16,485\nRedesign\n17,077\nNote: 21,796 callers were exposed to both the control and redesign prototypes. These callers are shown \nin the table based on the first version of the announcements sequence they were exposed to.\n", "The Balance Due Taxpayer: How Do We \nReduce IRS Cost and Taxpayer Burden for \nResolving Balance Due Accounts?\nJavier Framinan, Frank Greco, Shannon Murphy, and Howard Rasey (IRS Wage & Investment Strategies \nand Solutions), Javier Alvarez and Angela Colona (IRS Taxpayer Experience Office)\nIntroduction\nTaxpayers with a balance due tax return create a significant cost to the IRS, especially when it must issue a CP14 \nnotice in efforts to collect unpaid amounts. The IRS sends CP14 notices to taxpayers who have a balance due \nbut do not fully pay by the filing deadline. Using Tax Year (TY) 2019 data, Wage and Investment Strategies and \nSolutions (WISS) estimates IRS’s total monetary cost for issuance of CP14 notices is $90.8 million. This comes \nout to approximately $12.10 per CP14 from issuance to resolution. These numbers provide the basis of potential \ncost savings discussed throughout this report. Table 1 gives a breakdown of the costs associated with resolving \nbalance due accounts. The calculation is likely an underestimate, as it considers only the direct costs of issu\nance and initial resolution of a CP14 and leaves out the costs associated with Taxpayer Assistance Center visits \nand additional correspondence to the IRS. Furthermore, not all balance due taxpayers receive a CP14 notice. \nBut there are still other costs such as those associated with installment agreements for balance due taxpayers \nwho cannot pay their balance in full by the filing deadline. \nTABLE 1. Estimated Annual Cost of Issuing CP14 Notices\nCount\n(Millions)\nCost\n(Each)\nCost\n(Total)\nTotal cost to mail a CP14 notice\n7.5\n$.51\n$3,825,000\nCP14 Outcomes\nFull pay\n1.2\n-\n-\nInstallment agreement\n3.3\n$6.12\n$20,196,000\nIgnore (receive CP501)\n2.6\n$0.51\n$1,326,000\nCall\n0.9\n$72.73\n$65,457,000\nGrand Total Cost\n$90,804,000\nNote: We excluded Taxpayer Assistance Center ($251.38 per visit) and written correspondence ($95.47 per response) due to data limitations.\nThe first purpose of this study is to identify taxpayers most vulnerable to an unintentional shift into a \nbalance due position with the goal of balance due prevention. Taxpayers can shift to this unfavorable1 posi\ntion because of personal characteristics or intentional changes they make to their withholding and exemption \nselections. But in many instances, the shift can occur unintentionally as the result of a significant life event. \nSuch life events make these shifts largely predictable, but only if the taxpayer recognizes the tax implications \nof the event. The second purpose of the present study is to identify the information currently available, or lack \nthereof (i.e., the messaging gap), to help taxpayers avoid unintentional shifts to balance due. We conducted \nanalyses on both to help IRS’s newly formed Taxpayer Experience Office (TXO) design targeted interventions \nthat inform potential balance due taxpayers, save IRS resources (i.e., through fewer notices, fewer phone calls, \nless collection activity), and reduce taxpayer burden. We divide this report into three correspondingly enu\nmerated sections.\n1\t Balance due accounts are disadvantageous for the IRS, and we assume taxpayers prefer to receive a refund, break even, or have a balance due they can pay by the \nfiling deadline. \n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n28\n2\t Westrick-Payne, K.K., Manning, W.D., & Carlson, L. (2022). Pandemic Shortfall in Marriages and Divorces in the United States. Socius, 8. https://doi.\norg/10.1177/23780231221090192\n1. Taxpayers Most Vulnerable to Balance Due \nMethod\nOur outcome variable is a categorical measure of change in balance due. As shown in Table 2, we grouped \ntaxpayers according to change in balance due from TY 2016 to TY 2017. We provide counts of taxpayer returns \nwhose balance due did not change, shifted in a favorable direction, or shifted in an unfavorable direction. For \nexample, we group a taxpayer who received a refund in TY 2016 and then had a balance due with a CP14 in TY \n2017 in the unfavorable shift category.\nTABLE 2. Changes in Balance Due from Tax Year 2016 to Tax Year 2017\nVolume of\nReturns\nPercent of Total\nNo Change from Tax Year 2016 to Tax Year 2017\n110,688,283\n82.6%\nRefund or even → Refund or even \n97,511,566\n72.8%\nBalance due without CP14 → Balance due without CP14 \n10,904,331\n8.1%\nBalance due with CP14 → Balance due with CP14 \n2,272,386\n1.7%\nFavorable Shift from Tax Year 2016 to Tax Year 2017\n10,717,643\n8.0%\nBalance due without CP14 → Refund or even \n7,618,951\n5.7%\nBalance due with CP14 → Refund or even \n1,922,187\n1.4%\nBalance due with CP14 → Balance due without CP14 \n1,176,505\n0.9%\nUnfavorable Shift from Tax Year 2016 to Tax Year 2017\n12,539,414\n9.4%\nRefund or even → Balance due without CP14\n9,132,071\n6.8%\nRefund or even → Balance due with CP14\n2,221,312\n1.7%\nBalance due without CP14 → Balance due with CP14\n1,186,031\n0.9%\nTotal\n133,945,340\n100.0%\nWe used older TY 2016 and TY 2017 data for three reasons. The 2018 Tax Cuts and Jobs Act (TCJA) \nincreased the standard deduction for taxpayers, which resulted in a dramatic reduction in Schedule A filings \nas shown in Figure 1. We used data prior to the implementation of this act because it is more reflective of tax \nreturn volumes with Schedule A the IRS can expect in 2026 once the changes implemented by the TCJA expire. \nAdditionally, the 2020 COVID pandemic likely led to a temporary reduction in Schedule C filings. As shown \nin Figure 2, prior to the pandemic Schedule C filings had been steadily increasing. We assume the upward \ntrend will resume moving forward. Finally, the pandemic also had an impact on marriage and divorce trends. \nA 2022 study2 showed while marriage and divorce rates had been in decline prior to the pandemic, the pan\ndemic magnified the trend to a steeper decline. As with Schedule C filings, we assume the trends in marriage \nand divorce to return to pre-pandemic levels. \n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n29\nFIGURE 1. Schedule A Volume by Tax Year\nFIGURE 2. Schedule C Volume by Tax Year\nWe first conducted a series of descriptive statistics and chi square analyses to identify key 1040 character\nistics associated with unfavorable balance due changes. We then conducted a series of logistic regressions3 to \ndetermine the change in predicted probability of a taxpayer shift into unfavorable balance due given changes in \ntheir personal characteristics (i.e., a change in filing status) or a change in their tax return (i.e., attaching or re\nmoving a schedule). Predicted probabilities range from 0 (impossible) to 1 (happens with certainty). Since we \nfocused on unfavorable shifts into balance due categories, moving forward we refer to an increase in predicted \nprobability as “risk.” Additionally, we use the simpler term “balance due” to describe unfavorable shifts in bal\nance due in the context of our logistic regression analyses. Note that Figures 3\n–7 plot total positive income on \nthe X axis. The same pattern emerged when we plotted age on the X axis; therefore, we present our findings \n3\t Due to limitations in computing power, to conduct the logistic regression analyses we created an analytic dataset by randomly sampling five million cases from \nour original dataset using the sample_n function in R’s dplyr package. \n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n30\nwith age held constant at the median age. We highlight and discuss changes in personal characteristics and tax \nreturns that have a particularly large impact on the predicted probability of balance due.4 Finally, to better un\nderstand the interactive effect divorce and changes to Schedules A and C have on balance due, we conducted a \nseries of crosstabulations to investigate the relationship between divorce, Schedule A, and Schedule C changes. \nInitially, we conceptualized our outcome variable as a continuous measure of “debt ratio difference.” We \ncalculated debt ratio5 in TY 2016 and TY 2017 as total refund or balance due divided by total positive income.6 \nThen, we calculated debt ratio difference as percentage point difference between TY 2016 and TY 2017 debt \nratios. Debt ratio difference would indicate amount of a taxpayer’s balance due in relation to their ability to pay \neach year. Unfortunately, as shown in Figure 3, our debt ratio difference data was leptokurtic7 and unsuitable \nfor use in analysis of variance or standard regression analyses.\nFIGURE 3. Leptokurtic Distribution of Debt Ratio Difference Variable\nAlthough our debt ratio variable was not suitable for inferential statistics, basic descriptives confirm intu\nition as shown in Table 3. As taxpayers’ balance due increases relative to their total positive income, inability \nto pay the balance due increases. For example, the biggest percentage point difference between TY 2016 to TY \n2017 (+5.67) was for the group of taxpayers who went from refund or even in TY 2016 (-2.95%, meaning their \nrefund was 2.95% of their total positive income) to a balance due with a CP14 in TY 2017 (2.72%, meaning their \nbalance due was 2.72% of their total positive income). \n4\t Given a large enough sample size, even very small effect sizes can produce significant p-values. Our sample was large, and all logistic regressions were statistically \nsignificant at p < .001. Therefore, we focus our discussion on interpretation of our large effect sizes.\n5\t Negative debt ratios indicate refunds and positive debt ratios indicate balance due. This is a function of the way IRS databases capture refunds as negative values \nand balance due as positive values.\n6\t We chose total positive income, as opposed to adjusted gross income, because it more accurately represents the amount of money a taxpayer has available to pay \na balance due. \n7\t Kurtosis is a statistic that measures the extent to which a distribution contains outliers. Leptokurtic distributions have higher kurtosis than the normal distribution, \nwhich means they have “heavy tails” and contain more outliers. \n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n31\nTABLE 3. Median Debt Ratio and Median Debt Ratio Difference\nMedian Debt Ratio\nDifference in \npercentage \npoints\nTax Year \n2016 (%)\nTax Year \n2017 (%)\nNo Change from Tax Year 2016 to Tax Year 2017\nRefund or even → Refund or even \n-5.17%\n-4.30%\n+0.87\nBalance due without CP14 → Balance due without CP14 \n2.53%\n2.63%\n+0.10\nBalance due with CP14 → Balance due with CP14 \n4.91%\n4.57%\n-0.34\nFavorable Shift from Tax Year 2016 to Tax Year 2017\nBalance due without CP14 → Refund or even \n1.75%\n-2.11%\n-3.85\nBalance due with CP14 → Refund or even \n2.97%\n-2.62%\n-5.59\nBalance due with CP14 → Balance due without CP14 \n4.72%\n3.86%\n-0.86\nUnfavorable Shift from Tax Year 2016 to Tax Year 2017\nRefund or even → Balance due without CP14\n-2.29%\n1.63%\n+3.92\nRefund or even → Balance due with CP14\n-2.95%\n2.72%\n+5.67\nBalance due without CP14 → Balance due with CP14\n3.93%\n4.40%\n+0.47\n \nNote: Negative debt ratios indicate refunds and positive debt ratios indicate balance due. \nResults\nFiling Status Logistic Regressions\nDivorce (moving from Married Filing Jointly [MFJ] or Married Filing Separately [MFS] status to Single filing \nstatus) creates the most risk for balance due. As shown in Figure 4, the impact of divorce is consistent and large, \neven when we hold age and total positive income constant or consider the impact of Schedule A and Schedule \nC. The one exception (discussed below) is single taxpayers who add Schedule C. We hypothesize this is due to \nthe multifaceted impact divorce has on personal finances and tax returns. After a divorce, a taxpayer may lose \nthe ability to claim children as dependents or attach Schedule A to deduct medical expenses and mortgage \ninterest. Expenses associated with divorce also may compel taxpayers to withdraw money from retirement sav\nings, which results in both a 10% early withdrawal fee and the requirement to report that amount as income. \nAs the graph below shows, the balance due risk of a recently divorced taxpayer is approximately triple that of \nother taxpayers across all levels of total positive income. While the impact of divorce is dramatic, the number \nof taxpayers who get divorced is small. There were 578,475 returns in TY 2017 (0.5% of all returns) from di\nvorced taxpayers who were married in TY 2016. Of the returns associated with taxpayers who got divorced, \n7.8% (45,287) shifted to balance due that required a CP14 (which cost the IRS approximately $548,000). \n \n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n32\nFIGURE 4. Effect of Filing Status on Balance Due \nNotes:\nAge held constant at median.\nAn unfavorable shift in balance due is defined as either a change from refund/even to a balance due with or without a CP14 or having a balance due without a CP14 fol\nlowed by a balance due with a CP14.\nThe impact of divorce on balance due is so large that it completely suppresses the effects of schedule at\ntachment except in one specific circumstance. As shown in Figure 5, single taxpayers who add a Schedule C \nhave a higher risk of balance due than divorced taxpayers who add a Schedule C. The difference in risk be\ntween single and divorced taxpayers who add a Schedule C is small, but noteworthy as the only instance where \ndivorced taxpayers do not have the highest risk by a substantial margin. We hypothesize that single filing status \nmay function as a proxy for demographic characteristics associated with workers in the gig economy (i.e., \nyounger workers with fewer family ties for whom the gig job is the only source of income). A 2018 survey of \ngig economy workers8 finds that for those whose gig job is the primary source of income, 80% state it would \nbe difficult to pay an unexpected expense of $1,000. For these taxpayers, a balance due on their tax return may \ncount as an unexpected expense. \n8\t Gig-Economy-2018-Marketplace-Edison-Research-Poll-FINAL.pdf (edisonresearch.com)\n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n33\nFIGURE 5. Effect of Filing Status and Schedule C on Balance Due \nNotes:\nAge held constant at median.\nAn unfavorable shift in balance due is defined as either a change from refund/even to a balance due with or without a CP14 or having a balance due without a CP14 fol\nlowed by a balance due with a CP14.\nSchedule C Logistic Regressions\nIn general, adding Schedule C or having it attached both tax years studied increases the risk of balance due \ncompared to not having it attached in either year. Figure 6 shows, compared to taxpayers who did not have \nSchedule C attached in either TY 2016 or TY 2017, the increased risk of adding Schedule C was more than \ndouble and the increased risk for having it attached both years was a little less than double. The effect of add\ning Schedule C or having it attached both years is not as strong as the impact of divorce; however, the number \nof associated returns in these two groups is larger. Approximately 23 million taxpayer returns either added \nSchedule C in TY 2017 or had it attached in both TY 2016 and TY 2017. Of these returns, around 1.2 million \n(5.2%) experienced a shift in balance due that resulted with receipt of a CP14. The total cost to the IRS for the \nCP14 notices sent to balance due taxpayers who either had Schedule C attached both years or added it in TY \n2017 was approximately $14.5 million dollars. \n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n34\nFIGURE 6. Effect of Schedule C on Balance Due \nNotes:\nAge held constant at median.\nAn unfavorable shift in balance due is defined as either a change from refund/even to a balance due with or without a CP14 or having a balance due without a CP14 fol\nlowed by a balance due with a CP14.\nSchedule A Logistic Regressions \nAs shown in Figure 7, compared to not having it attached either year, removing Schedule A increased the risk \nof a balance due category by a little less than double. Like Schedule C, the increased risk is not as strong as that \nof divorce, but it impacts significantly more taxpayers. Between TY 2016 and TY 2017, approximately 5 million \nreturns dropped Schedule A. Of those, around 200,000 (4.1percent) received a CP14, which cost the IRS a little \nmore than $2.4 million dollars.\n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n35\nFigure 7. Effect of Schedule A on Balance Due \nNotes:\nAge held constant at median.\nAn unfavorable shift in balance due is defined as either a change from refund/even to a balance due with or without a CP14 or having a balance due without a CP14 fol\nlowed by a balance due with a CP14.\nRemoving Schedule A had a particularly strong impact on single taxpayers. As shown in Figure 8, remov\ning Schedule A almost doubled single taxpayers’ risk of a balance due category whereas for other taxpayers \nthe impact of removing Schedule A was less (for married taxpayers) or nonexistent (for taxpayers who got \nmarried). \n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n36\nFIGURE 8. Effect of Filing Status and Schedule A on Balance Due \nNotes:\nAge held constant at median.\nAn unfavorable shift in balance due is defined as either a change from refund/even to a balance due with or without a CP14 or having a balance due without a CP14 fol\nlowed by a balance due with a CP14.\nInteraction between divorce and making specific changes to tax returns\nAs the logistic regression analyses demonstrate, the impact of divorce is large and somewhat independent of \ntax return or demographic characteristics like total positive income and age. We conducted crosstab analyses \nto further investigate the interactive effect between divorce and specific changes a taxpayer might make to their \ntax return during a divorce. The rate at which taxpayers experience an unfavorable balance due shift is 26% \nfor taxpayers who get divorced compared to 9% overall. The impact of additional changes to tax returns does \nnot differ greatly between all taxpayers and those who get divorced except in two cases. As shown in Figure 8, \nremoving the mortgage interest deduction has a larger additional negative impact on all taxpayers than it does \non taxpayers who get divorced. Similarly, as shown in Figure 9, having Schedule C attached or adding it has a \nlarger additional negative impact on all taxpayers than it does on those who get divorced. \n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n37\nFIGURE 9. Percentage of Taxpayers Who Experienced an Unfavorable Balance Due Shift After \nMaking the Following Changes\nFIGURE 10. Percentage of Taxpayers Who Got Divorced and Experienced an Unfavorable \nBalance Due Shift After Making the Following Changes\nConclusions\nA significant number of taxpayer (and associated tax return) shifts into unfavorable balance due categories is \nnot due to commonly occurring changes on a taxpayer’s return, such as increased income. Rather, many result \nfrom specific life events associated with filing status, small business activity, and deduction qualifications. \nSomewhat surprisingly, the financial impact of an unfavorable shift to balance due is not income specific. \nDivorce, removing Schedule A, attaching Schedule C (or having it attached already) affects all income levels \nand can happen to any taxpayer. As such, IRS and other stakeholders in the tax administration ecosystem \nmight consider preemptive mitigation strategies aimed at these groups of taxpayers to reduce the occurrence \nof unfavorable balance due positions. \n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n38\n2. Balance Due Gap Analysis\nMethod\nThe results of the above statistical analysis make clear that certain groups of taxpayers are particularly vulner\nable to an unfavorable balance due shift: those who get divorced, those who remove Schedule A, and those \nwho either add Schedule C or attach in both tax years. These findings suggest there might be opportunties for \nimprovement in IRS outreach efforts to ensure taxpayers can easily find the educational and other resource \nmaterials they need even when not necessarily looking for them. To explore the potential gap, we first reviewed \ncurrent messaging available to taxpayers on IRS.gov. We used specific keywords affected taxpayers might use \nto conduct their own research. We chose search terms assuming taxpayers vaguely know divorce or starting a \nbusiness has some tax implications. We used the following keywords in the IRS.gov search tool: divorce, start\ning a small business, and gig economy.\nSecond, we reviewed current messaging available to taxpayers using the Google search engine. We chose \nGoogle because it controls more than 92% of the search engine market share worldwide.9 We conducted our \nGoogle search of keywords below assuming a naïve taxpayer may not have considered the tax implications of \nsuch life events. We then added the phrase “and taxes” to the end of each keyword/phrase to account for tax\npayers who recognize there are tax implications to certain life events. We used the following keywords/phrases:\n• Divorce\n9\t telanganatoday.com/google-dominates-search-engine-market-holds-92-per-cent-share-report.\n10\t Small Business Genius.\n• Getting divorced\n• Starting a new business\n• How to start a new \nbusiness\n• Independent contractor\n• Driving for Uber\n• Driving for Lyft\nThird, we conducted an online search for in-person support to capture messaging available to taxpayers \nwho may not rely on the internet for information. We searched the following groups:\n• Divorce attorney organizations\n• Divorce support groups\n• Tax preparation organizations, CPAs, and accountants\n• Tax workshops\nWe limited our internet searches to the use of an IRS-issued computer. When compared to a similar search \non a non-IRS computer, the results were similar. However, there were differences in the order results appeared. \nAdditionally, we limited our Google search to the first two pages of results. According to an article from Small \nBusiness Genius,10 “75% of searchers never click past the first page of results.” So we assume a typical taxpayer \ndoes not likely continue to search internet results beyond page two. We did not include search results marked \n“Ad.” In some searches, pages one and two contained minimal information. In such cases, we then proceeded \nto page three of the search results. \nResults\nThe search of IRS.gov found several publications and assistance to help meet a taxpayer’s tax obligations \n(Appendix A). However, the technical nature of the publications suggest they cater primarily to tax profes\nsionals and those with knowledge of filing taxes. Also, the IRS.gov front page does not specifically address the \nissue of avoiding a balance due. \nSearching the term “divorce” in Google yielded hundreds of results. Most of the webpages surveyed did \nnot produce results that would help a taxpayer find information to avoid a balance due situation (Appendix B). \n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n39\nAt page two of the search results, we found a government-related website,11 which has a link to IRS Publication \n504, Divorced or Separated Individuals, at IRS.gov. When the keyword phrase included “and taxes,” results \nproduced several websites offering basic tax advice and included links to divorce attorneys. However, there \nwere no extensive explanations of taxes related to balance due.\nSearching the phrase “starting a new business,” we found basic tax information included in a list of general \nadvice for those starting a business (Appendix C). Page one contained results with links to the Small Business \nAdministration12 and the U.S. Government website.13 Both sites briefly discussed filing self-employment taxes \nand their related forms. However, neither website contained in-depth information about the potential tax con\nsequences of having a balance due account. Page two of the search results contained a link to the IRS’s Small \nBusiness/Self-Employed webpage. When we added the keyword phrase, “and taxes,” results included more \nbeneficial websites, including IRS.gov.\nA search of topics related to the gig economy (Appendix D) and specific companies in the rideshare \nindustry (e.g., Uber, Lyft) produced results with general guidance about working as an independent contrac\ntor. These companies’ websites contained minimal guidance for meeting tax obligations. Primarily, the sites \nemphasized that drivers receive an IRS Form 1099 to document income earned and the need to keep accurate \nrecords for tax filing. Searches for “independent contractor” and “gig economy” produced sites with limited \ntax advice. Adding the keyword phrase “and taxes” to the initial searches produced links to IRS.gov and sites \nwith more tax-related topics. \nIn searching for information about offline tax advice about divorce, starting a business, and working in a \ngig economy (see Appendix E), most results were for local support groups and workshops. \nConclusions\nA simple Google search on divorce, starting a business, and working in the gig economy provide minimal or \nno guidance to naïve taxpayers who may not realize the tax implications of these life events. Searches that add \nthe phrase “and taxes” produce somewhat more helpful information. However, they do not provide sufficient \nguidance as an “early intervention.” Taxpayers must know the specific keywords to use to get helpful results.\nIRS research has consistently shown individual taxpayers think about taxes and interact with the IRS only \nwhen time to file their tax return. The 2020 Taxpayer Experience Survey Free File Focus Groups14 found tax\npayers “start thinking about preparing and filing their tax return in late January or early February.” Taxpayers \ngive little consideration to their potential tax liability earlier in the year. Additionally, 2021 Taxpayer Experience \nSurvey15 results indicate 60% of taxpayers consult only one source for assistance with any tax issues. Finally, \nresults of the 2021 Comprehensive Taxpayer Attitude Survey16 show a majority (66%) of taxpayers “trust the \nIRS to help me understand my tax obligation” and a remarkable 86% of taxpayers agree “the more information \nand guidance the IRS provides, the more likely people are to correctly file their tax returns.” Our findings sug\ngest IRS attention to early warnings affords a great opportunity to work with partners and stakeholders to fill \nthe communication and messaging void.\n3. Intervention\nThe results of the two above studies indicate the IRS should review current messaging to encourage taxpayers \n(particularly those vulnerable to the balance due shift) to review their tax withholdings, exemptions, etc. im\nmediately upon a significant life event. The enactment of the Taxpayer First Act17 (TFA) in 2019 provided the \n11\t www.benefits.gov.\n12\t www.SBA.gov.\n13\t www.USA.gov.\n14\t Internal Revenue Service, Wage and Investment Strategies and Solutions. (July 2020). 2020 Taxpayer Experience Survey (TES) Free File Focus Groups Top Line \nSummary Report.\n15\t Internal Revenue Service, Wage and Investment Strategies and Solutions. (March 2022). Taxpayer Experience Survey (TES) 2021 National Report.\n16\t Internal Revenue Service, Research, Applied Analytics, and Statistics. (April 2022). Comprehensive Taxpayer Attitude Survey: Past, Present, and Future.\n17\t Taxpayer First Act \| Internal Revenue Service.\n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n40\nIRS an opportunity to reimagine and improve services based on the needs of the taxpayer. Additionally, the \n2021 Presidential Executive Order (EO) on Transforming Federal Customer Experience and Service Delivery \nto Rebuild Trust in Government18 directs Federal agencies to “design and deliver services with a focus on the \nactual experience of the people whom it is meant to serve.” To put our findings to work in service of the TFA \nand the 2021 EO, WISS and newly formed Taxpayer Experience Office (TXO) jointly designed data-driven \ninterventions to help taxpayers avoid the shift to an unplanned balance due. \nThe TXO formed a Balance Due Team (BDT) to find proactive solutions to help prevent balance due ac\ncounts. Instead of reacting to undesired balance due accounts, taxpayers will employ pre-filing interventions \nand strategies to mitigate the underlying causes. This team will collaborate with internal and external stake\nholders to develop, implement, and evaluate plans to reduce the number of taxpayers who have a balance due \nat the time of filing. The team aims to accomplish this goal by creating and implementing a phased strategy \ndivided into three areas of focus: \n• Phase 1 (in progress): Divorced taxpayers (change in filing status)\n• Phase 2 (tentative): Itemized deductions (Schedule A)\n• Phase 3 (tentative): “Side hustle” and gig economy workers (Schedule C)\nSince Phase 1 is in progress, we discuss it in detail below.\nPhase 1: Divorced Taxpayers\nThe BDT shares a collective vision to decrease the number of balance due occurrences in divorced taxpayers by \nproactively providing education and outreach, services and products, and technology platforms/applications \nthat meet the needs of the recently divorced taxpayer in the language, timing, and method preferred (choice \nand access). The key strategic goals for Phase 1 are as follows.\n• Development of IRS.gov/divorce: Information on how divorce can impact taxes is scattered throughout \nIRS.gov and can be difficult to find. As the gap analysis concludes, search engines and the internet have \ninsufficient information readily available. Most sites have little value or a referral to a tax professional for \nadditional information. The BDT’s goal is to develop IRS.gov/divorce, which will serve as a landing page \nfor divorced taxpayers and provide a one-stop shop where taxpayers and tax professionals can easily \naccess divorce related tax material. \n• Development of new material: Much of the information on divorce and taxes are in publications and \narticles difficult for the average taxpayer to understand. Taxpayers going through a divorce are already \nstressed and may abandon their search for relative tax impact information if too difficult. The BDT \nseeks to design and develop easy-to-read material to help taxpayers avoid a balance due as they navigate \ntheir divorce. One-page flyers such as “How to not owe taxes after a divorce” or “5 things to know about \ndivorce and taxes” can grab the attention of a taxpayer going through divorce and provide information \nto help them avoid a balance due prior to filing. \n• Development of an external communication campaign: The BDT will help create content for external \noutreach. The IRS can share this content through social media, online (IRS.gov) and/or directly with \npartners. They will leverage external networks and technology to develop an outreach campaign to drive \ntraffic to IRS.gov/divorce. The IRS can distribute easy-to-understand content on social media posts \nacross multiple platforms and in multiple languages and otherwise share the new BDT material with \nexternal stakeholders.\n18\t Executive Order on Transforming Federal Customer Experience and Service Delivery to Rebuild Trust in Government \| The White House.\n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n41\nFollow-on Efforts\nA foundation of the BDT intervention plan is the WISS statistical analysis and gap analysis that inform efforts \nreaching the recently divorced taxpayer, the taxpayer who lost itemized deductions, and the taxpayer with a \n“side hustle” or working in the gig economy. Starting in summer 2023, WISS and the BDT leveraged focus \ngroups with tax preparers at the IRS Nationwide Tax Forums and Latino Tax Fest that gather further input to \nsupport and refine the BDT’s intervention strategy. Tax preparers are a valuable IRS partner and their exten\nsive knowledge regarding the tax-specific information, resources and support taxpayers need to meet their tax \nobligations promise to provide valuable insight. \n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n42\nAppendix A. Search Results from IRS.gov\nSearch \nterm(s)\nResults\nComments\nDivorce\nPage 1. “What You Need to Know Before Getting a \nDivorce.” https://www.nolo.com/legal-encyclopedia/\ngetting-started-with-your-divorce.html (retrieved \n7/8/2022) \nLooked like it would be useful, but when clicked there \nwas no information on taxes.\nPage 1. https://www.findlaw.com/family/divorce/how-\nto-divorce.html (retrieved 7/8/2022)\n>>> Followed link on page: https://www.findlaw.com/\nfamily/divorce/marriage-divorce-taxes-and-your-\nsocial-security-number.html (retrieved 7/8/2022)\nPage focused on changing one’s name with SSA af\nter divorce. No information on taxes; the page recom\nmends contacting a divorce attorney. Page provides \nattorney referral service based on Zip Code.\nPage 3. https://www.hg.org/divorce-law-center.html. \n(Retrieved 7/11/2022)\n>>> Followed link to “Divorce Law Basics.”\nhttps://www.hg.org/divorce-law-center.html (retrieved \n7/11/2022)\nProvides basic information about divorce. No infor\nmation on taxes. Page provides attorney referrals. \nGetting \ndivorced\nPage 1. “What Happens in a Divorce?” https://www.\nalllaw.com/articles/family/divorce/article64.asp (re\ntrieved 7/11/2022). IRS laptop\nProvides information on the process of divorce. No \ntax considerations given. \nPage 1. “Divorce Advice Every Woman Getting a \nDivorce Needs To Hear.” https://www.brides.com/\npieces-of-divorce-advice-for-women-1102751 (re\ntrieved 7/11/2022)\nRecommends gathering financial information related \nto assets and liabilities. No discussion of taxes.\nPage 1. “Should I Get a Divorce?” https://www.oprah\ndaily.com/life/a26040141/should-i-get-a-divorce/ \n(retrieved 7/11/2022)\nFrom Oprah Winfrey’s website. Because of her \nnotoriety and reach, though it would contain useful \ninformation. Site contains “signs” that it is time for \ndivorce. No tax information provided.\nPage 2. https://myguidance.fidelity.com/ftgw/pna/\npublic/lifeevents/content/divorce/getting-divorced \n(retrieved 7/11/2022)\n>>> Clicked link on page “Finances after Divorce.” \nhttps://myguidance.fidelity.com/ftgw/pna/public/\nlifeevents/content/divorce/divorce-and-finances \nWebsite states to “to consider any tax consequences \nassociated with selling investments in a taxable ac\ncount.” No further information provided. \nPage 2. “12 Mistakes to Avoid When Divorcing Over \n50.” https://www.investopedia.com/personal-finance/\nmistakes-avoid-when-divorcing-over-50/ (retrieved \n7/11/2022)\nContains a warning not to ignore tax consequences. \nInformation is about the implications of making/re\nceiving alimony and child support payments. Refers \nthe reader to www.benefits.gov. \n>>> Clicked hyperlink on page “program can help \nyou” Tax Relief for Divorced or Separated Individu\nals. https://www.benefits.gov/benefit/946 (retrieved \n7/12/2022).\nBenefits.gov links to Pub 504 at IRS.gov.\nPage 2. What Older Adults Should Know about Get\nting Divorced and (Maybe) Remarried. https://www.\nkiplinger.com/personal-finance/604696/what-older-\nadults-should-know-about-getting-divorced-and-\nmaybe-remarried (retrieved 7/11/2022)\nSeemed like it would be useful. Contained no infor\nmation on taxes.\n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n43\nAppendix A (continued). Search Results from IRS.gov\nSearch \nterm(s)\nResults\nComments\nPage 3. “Divorce.” https://www.legalzoom.com/ar\nticles/divorce (retrieved 7/11/2022)\n>>> Followed link “Considering Divorce? 10 Things to \nThink About” https://www.legalzoom.com/articles/con\nsidering-divorce-10-things-to-think-about (retrieved \n7/12/2022)\nThought it could have useful information, but it only \ncontained articles on how to file for divorce and \nforms need to file for divorce. No discussion of tax \nimplications.\nPage 3. “Getting Divorced.” https://turbotax.intuit.\ncom/tax-tips/marriage/getting-divorced/L20NC66cf \n(retrieved 7/11/2022)\nGood explanation of filing status, claiming depen\ndents, medical expenses, tax credits, payments to \nan ex-spouse, transfer of assets, home sale, and \ntransfer of retirement assets. \nGetting \ndivorced and \ntaxes\nPage 1. Divorce & Taxes 101: Filing Taxes After a Di\nvorce. https://blog.turbotax.intuit.com/tax-tips/divorce-\nand-taxes-4018/ (retrieved 7/22/2022)\nBrief discussion about filing status, claiming child \nsupport, requirement for filing as HOH, Child and De\npendent Care credit. The article is followed by people \nposting their questions, comments. Most recent post \nwas from 2018. \nPage 1. Filing Taxes After Divorce: A Practical Guide. \nhttps://smartasset.com/taxes/filing-taxes-after-divorce \n(retrieved 7/22/2022)\nAdvice on choosing the right filing status, updating \none’s W-4, claiming dependents, and deducting legal \nfees.\nPage 1. Most-Overlooked Tax Breaks for the Newly \nDivorced. https://www.kiplinger.com/taxes/tax-deduc\ntions/602038/most-overlooked-tax-breaks-for-the-\nnewly-divorced (retrieved 7/22/2022)\nReminds taxpayers to update W-4, how to determine \nif one qualifies for filing as HOH, alimony payments \nfor divorce decrees before end of 2018. Noncustodial \nparents must complete Form 8332 if they claim child \ntax credit.\nPage 1. Filing Taxes After Divorce. https://www.\nhrblock.com/tax-center/filing/personal-tax-planning/\ndivorce-and-taxes/ (retrieved 7/22/2022)\nAlimony payments no longer deductible. Refers \ntaxpayers to Form 8332 noncustodial parent claiming \nthe child/children. Discusses how IRAs are handled.\nPage 1. Tax Complications to Watch Out for During \nand After a Divorce. https://familylaw.lyttlelaw.com/\ntax-complications-to-watch-out-for-during-and-after-a-\ndivorce.html (retrieved 7/22/2022)\nAustin, TX, divorce attorney page. Explains how to \ndivide tax refunds, filing tax returns in TX, require\nment for filing HOH. \nPage 1. What Getting Divorced or Separated Means \nfor Your 2021 Tax Return. https://www.thebalance.\ncom/what-divorced-or-separated-means-for-tax\nes-4125740 (retrieved 7/22/2022)\nDivorce must be final before end of year for IRS to \nrecognize. Refers to Pub 504; filing as HOH; claiming \nthe children; alimony no longer deductible; paying \nback taxes and property taxes.\nPage 1. Your Taxes After Divorce. https://www.\ninvestopedia.com/taxes-after-divorce-5192868 (re\ntrieved 7/22/2022)\nDiscusses filing status and qualifying for HOH. \nExplains rules related to Earned Income Credit, \nAmerican Opportunity Tax Credit, and child and \ndependent care credit. After 2018 alimony payments \nwere no longer deducted from taxable income. Gains \non the sale of primary home not taxable up to $250K; \nclaiming HOH. \nPage 2. Tax Tips for Women Going Through Divorce. \nhttps://www.forbes.com/sites/jefflanders/2012/03/07/\ntax-tips-for-women-going-through-divorce/ (retrieved \n7/22/2022)\nWarns about filing joint returns, how to handle over/\nunderpayments, filing HOH, claiming children, child \nsupport and alimony considerations, capital gains tax \non high ticket assets held for a long time\n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n44\nAppendix B. Internet Search Results for “Divorce” Topics\nSearch \nterm(s)\nResults\nComments\nDivorce\nPage 1. “What You Need to Know Before Getting a \nDivorce.” https://www.nolo.com/legal-encyclopedia/\ngetting-started-with-your-divorce.html (retrieved \n7/8/2022). \nLooked like it would be useful, but when clicked there \nwas no information on taxes.\nPage 1. https://www.findlaw.com/family/divorce/how-\nto-divorce.html (retrieved 7/8/2022).\n>>> Followed link on page: https://www.findlaw.com/\nfamily/divorce/marriage-divorce-taxes-and-your-\nsocial-security-number.html (retrieved 7/8/2022).\nPage focused on changing one’s name with SSA \nafter divorce. No information on taxes; the page \nrecommends contacting a divorce attorney. Page \nprovides attorney referral service based on Zip Code\nPage 3. https://www.hg.org/divorce-law-center.html \n(Retrieved 7/11/2022).\n>>> Followed link to “Divorce Law Basics.”\nhttps://www.hg.org/divorce-law-center.html (retrieved \n7/11/2022).\nProvides basic information about divorce. No infor\nmation on taxes. Page provides attorney referrals. \nGetting \ndivorced\nPage 1. “What Happens in a Divorce?” https://www.\nalllaw.com/articles/family/divorce/article64.asp (re\ntrieved 7/11/2022). IRS laptop.\nProvides information on the process of divorce. No \ntax considerations given. \nPage 1. “Divorce Advice Every Woman Getting a \nDivorce Needs To Hear.” https://www.brides.com/\npieces-of-divorce-advice-for-women-1102751 (re\ntrieved 7/11/2022).\nRecommends gathering financial information related \nto assets and liabilities. No discussion of taxes.\nPage 1. “Should I Get a Divorce?” https://www.oprah\ndaily.com/life/a26040141/should-i-get-a-divorce/ \n(retrieved 7/11/2022).\nFrom Oprah Winfrey’s website. Because of her \nnotoriety and reach, though it would contain useful \ninformation. Site contains “signs” that it is time for \ndivorce. No tax information provided.\nPage 2. https://myguidance.fidelity.com/ftgw/pna/\npublic/lifeevents/content/divorce/getting-divorced \n(retrieved 7/11/2022).\n>>> Clicked link on page “Finances after Divorce.” \nhttps://myguidance.fidelity.com/ftgw/pna/public/\nlifeevents/content/divorce/divorce-and-finances \nWebsite states to “to consider any tax consequences \nassociated with selling investments in a taxable ac\ncount.” No further information provided. \nPage 2. “12 Mistakes to Avoid When Divorcing Over \n50.” https://www.investopedia.com/personal-finance/\nmistakes-avoid-when-divorcing-over-50/ (retrieved \n7/11/2022).\nContains a warning not to ignore tax consequences. \nInformation is about the implications of making/re\nceiving alimony and child support payments. Refers \nthe reader to www.benefits.gov \n>>> Clicked hyperlink on page “program can help \nyou” Tax Relief for Divorced or Separated Individu\nals. https://www.benefits.gov/benefit/946 (retrieved \n7/12/2022).\nBenefits.gov links to Pub 504 at IRS.gov.\nPage 2. What Older Adults Should Know about Get\nting Divorced and (Maybe) Remarried. https://www.\nkiplinger.com/personal-finance/604696/what-older-\nadults-should-know-about-getting-divorced-and-\nmaybe-remarried (retrieved 7/11/2022).\nSeemed like it would be useful. Contained no infor\nmation on taxes.\n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n45\nAppendix B (continued). Internet Search Results for “Divorce” Topics\nSearch \nterm(s)\nResults\nComments\nPage 3. “Divorce.” https://www.legalzoom.com/ar\nticles/divorce (retrieved 7/11/2022).\n>>> Followed link “Considering Divorce? 10 Things \nto Think About.” https://www.legalzoom.com/articles/\nconsidering-divorce-10-things-to-think-about (re\ntrieved 7/12/2022).\nThought it could have useful information, but it only \ncontained articles on how to file for divorce and \nforms need to file for divorce. No discussion of tax \nimplications.\nPage 3. “Getting Divorced.” https://turbotax.intuit.\ncom/tax-tips/marriage/getting-divorced/L20NC66cf \n(retrieved 7/11/2022).\nGood explanation of filing status, claiming depen\ndents, medical expenses, tax credits, payments to \nan ex-spouse, transfer of assets, home sale, and \ntransfer of retirement assets. \nGetting \ndivorced and \ntaxes\nPage 1. Divorce & Taxes 101: Filing Taxes After a Di\nvorce. https://blog.turbotax.intuit.com/tax-tips/divorce-\nand-taxes-4018/ (retrieved 7/22/2022).\nBrief discussion about filing status, claiming child \nsupport, requirement for filing as HOH, Child and De\npendent Care credit. The article is followed by people \nposting their questions, comments. Most recent post \nwas from 2018. \nPage 1. Filing Taxes After Divorce: A Practical Guide. \nhttps://smartasset.com/taxes/filing-taxes-after-divorce \n(retrieved 7/22/2022).\nAdvice on choosing the right filing status, updating \none’s W-4, claiming dependents, and deducting legal \nfees.\nPage 1. Most-Overlooked Tax Breaks for the Newly \nDivorced. https://www.kiplinger.com/taxes/tax-deduc\ntions/602038/most-overlooked-tax-breaks-for-the-\nnewly-divorced (retrieved 7/22/2022).\nReminds taxpayers to update W-4, how to determine \nif one qualifies for filing as HOH, alimony payments \nfor divorce decrees before end of 2018. Noncustodial \nparents must complete Form 8332 if they claim child \ntax credit.\nPage 1. Filing Taxes After Divorce. https://www.\nhrblock.com/tax-center/filing/personal-tax-planning/\ndivorce-and-taxes/ (retrieved 7/22/2022).\nAlimony payments no longer deductible. Refers \ntaxpayers to Form 8332 noncustodial parent claiming \nthe child/children. Discusses how IRAs are handled.\nPage 1. Tax Complications to Watch Out for During \nand After a Divorce. https://familylaw.lyttlelaw.com/\ntax-complications-to-watch-out-for-during-and-after-a-\ndivorce.html (retrieved 7/22/2022)\nAustin, TX, divorce attorney page. Explains how to \ndivide tax refunds, filing tax returns in TX, require\nment for filing HOH. \nPage 1. What Getting Divorced or Separated Means \nfor Your 2021 Tax Return. https://www.thebalance.\ncom/what-divorced-or-separated-means-for-tax\nes-4125740 (retrieved 7/22/2022).\nDivorce must be final before end of year for IRS to \nrecognize. Refers to Pub 504; filing as HOH; claiming \nthe children; alimony no longer deductible; paying \nback taxes and property taxes.\nPage 1. Your Taxes After Divorce. https://www.\ninvestopedia.com/taxes-after-divorce-5192868 (re\ntrieved 7/22/2022).\nDiscusses filing status and qualifying for HOH. \nExplains rules related to Earned Income Credit (EIC), \nAmerican Opportunity Tax Credit (AOTC), and child \nand dependent care credit. After 2018 alimony pay\nments were no longer deducted from taxable income. \n \nGains on the sale of primary home not taxable up to \n$250K; claiming HOH. \nPage 2. Tax Tips for Women Going Through Divorce. \nhttps://www.forbes.com/sites/jefflanders/2012/03/07/\ntax-tips-for-women-going-through-divorce/ (retrieved \n7/22/2022).\nWarns about filing joint returns, how to handle over/\nunderpayments, filing HOH, claiming children, child \nsupport and alimony considerations, capital gains tax \non high ticket assets held for a long time.\nPage 2. Divorced or Separated and Income Taxes. \nhttps://www.efile.com/divorce-or-separated-and-\ntaxes/ (retrieved 7/22/2022).\nDiscusses filing status as HOH, enrolling in health \ninsurance plan and calculating Premium Tax Credit, \nretirement contributions, handling alimony and child \nsupport.\n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n46\nAppendix C. Internet Search Results for “Starting a New Business” Topics\nSearch \nterm(s)\nResults\nComments\nStarting a new \nbusiness\nPage 1. How to Start a Business: A Step-by-Step \nGuide. https://www.businessnewsdaily.com/4686-\nhow-to-start-a-business.html (retrieved 7/13/2022).\nLooked like it would have beneficial information. Only \nmentioned how to apply for an EIN and register busi\nness with the state. No discussion of paying taxes.\nPage 1. 10 steps to start your business. https://www.\nsba.gov/business-guide/10-steps-start-your-business \n(retrieved 7/13/2022).\nThought a government website would have informa\ntion on paying taxes. The site explains how to apply \nfor an EIN with IRS and how to get a state tax ID \nnumber, but no mention of paying taxes.\nPage 1. Start Your Own Business. https://www.usa.\ngov/start-business (retrieved 7/13/2022).\nThought a government website would have informa\ntion on paying taxes. The site explains how to apply \nfor an EIN with IRS and how to get a state tax ID \nnumber, but no mention of paying taxes.\nPage 1. How To Start A Small Business In 2022: \nComplete Step-By-Step Guide. https://www.forbes.\ncom/advisor/business/how-to-start-a-business/ \n(retrieved 7/13/2022).\nOne paragraph explaining that it is important to start \nplanning for taxes—income, self-employment, etc. \nNo other mention of paying taxes.\nPage 1. How to Start a Business in 13 Steps. https://\nwww.nerdwallet.com/article/small-business/how-to-\nstart-a-business (retrieved 7/13/2022).\nHas a section with links to other tax-related articles.\n>>>Followed link A Tax Guide for Small-Business \nOwners. https://www.nerdwallet.com/article/small-\nbusiness/small-business-tax-preparation (retrieved \n7/13/2022).\nBrief description of Schedule C, Form 1120, Sched\nule K-1. Recommends contacting a tax professional. \n>>>Followed link 15 Self-Employment Tax Deduc\ntions in 2022. https://www.nerdwallet.com/article/\ntaxes/self-employment-tax-deductions (retrieved \n7/13/2022).\nProvides a list of potential deductions with refer\nences to various IRS publications (436—travel \nexpenses, 535—business expenses) \n>>>Followed link How Estimated Quarterly Taxes \nWork. https://www.nerdwallet.com/article/taxes/\nestimated-quarterly-taxes (retrieved 7/13/2022).\nExplains how to calculate and pay estimated taxes\nPage 2. The Complete, 12-Step Guide to Start\ning a Business. https://www.entrepreneur.com/ar\nticle/297899 (retrieved 7/13/2022).\nLooked like it would have beneficial information. No \ndiscussion of paying taxes.\nPage 2. How to Start a Business From Scratch. \nhttps://www.thehartford.com/business-insurance/\nstrategy/how-to-start-a-business (retrieved \n7/13/2022).\nLooked like it would have beneficial information. No \ndiscussion of paying taxes.\nPage 2. How to Start a Business. https://howtostar\ntanllc.com/start-a-business (retrieved 7/13/2022).\nLooked like it would have beneficial information. Only \nmentioned how to apply for an EIN and register busi\nness with the state. No discussion of paying taxes.\nPage 2. How to Start a Business: A Guide to Starting \na Business. https://www.oberlo.com/blog/how-to-\nstart-a-business (retrieved 7/13/2022).\nGeneral information about starting a business (com\ning up with a business idea, writing a business plan). \nNo information about taxes.\n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n47\nAppendix C (continued). Internet Search Results for “Starting a New \nBusiness” Topics\nSearch \nterm(s)\nResults\nComments\nPage 2. Checklist for Starting a Business. https://\nwww.irs.gov/businesses/small-businesses-self-\nemployed/checklist-for-starting-a-business (retrieved \n7/13/2022).\nIRS.gov\n>>>Followed link Business Taxes. https://www.irs.\ngov/businesses/small-businesses-self-employed/\nbusiness-taxes (retrieved 7/13/2022).\nExplanation of income tax, estimated tax, self-em\nployment tax, employment taxes\nHow to start a \nsmall business\nPage 1. How to Start a Small Business. https://www.\nadp.com/resources/articles-and-insights/articles/h/\nhow-to-start-a-small-business-a-step-by-step-guide.\naspx (retrieved 7/13/2022).\nContained information on how to apply for an EIN \nwith the IRS.\n>>>Followed link How to Do Payroll. https://www.\nadp.com/resources/articles-and-insights/articles/h/\nhow-to-do-payroll.aspx (retrieved 7/13/2022).\nContained information about calculating payroll taxes \nand filing forms 941 (quarterly withholding) and 940 \n(Federal unemployment tax).\nPage 1. How to Start a Business: A Step-by-Step \nGuide. https://www.businessnewsdaily.com/4686-\nhow-to-start-a-business.html (retrieved 7/13/2022).\nLooked like it would be beneficial. Only mentioned \nhow to apply for an EIN and register business with \nthe state. No discussion of paying taxes.\nPage 1. How To Start A Small Business In 2022: \nComplete Step-By-Step Guide. https://www.forbes.\ncom/advisor/business/how-to-start-a-business/ \n(retrieved 7/13/2022).\nThought it would have good information. Only men\ntioned how to apply for an EIN and register business \nwith the state. No discussion of paying taxes.\nPage 2. How to Start a Business. https://howtostar\ntanllc.com/start-a-business (retrieved 7/13/2022).\nThought it would have good information. Only men\ntioned how to apply for an EIN and register business \nwith the state. No discussion of paying taxes.\nPage 2. How to Start a Small Business at Home. \nhttps://www.uschamber.com/co/start/startup/starting-\nsmall-business-at-home (retrieved 7/13/2022).\nThought it would have good information. Only men\ntioned how to apply for an EIN and register business \nwith the state. Encourages hiring a tax professional. \nNo discussion of paying taxes.\nPage 2. How To Start A Business When You Have \nLiterally No Money. https://girlboss.com/blogs/\nread/start-a-business-without-money (retrieved \n7/13/2022).\nFemale entrepreneur-targeted website. Thought \nwould have good information. No discussion of \ntaxes. Only information about how to apply for an \nEIN. The site encourages hiring an employment at\ntorney. Encourages visiting SBA.gov\nPage 2. How to Start a Small Business. https://\nwww.wikihow.com/Start-a-Small-Business (retrieved \n7/13/2022).\nLooked like it would be beneficial. Only recommend\ned hiring an accountant or attorney to help with tax \nmatters. No discussion of paying taxes.\nPage 2. How to Grow a Successful Business. https://\nwww.investopedia.com/articles/pf/08/make-money-\nin-business.asp (retrieved 7/13/2022).\nThought the site would have information about \nkeeping a business in compliance but there was no \ninformation related to taxes.\n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n48\nAppendix C (continued). Internet Search Results for “Starting a New \nBusiness” Topics\nSearch \nterm(s)\nResults\nComments\nStarting a \nbusiness and \ntaxes\nPage 1. Checklist for Starting a New Business. \nhttps://www.irs.gov/businesses/small-businesses-\nself-employed/checklist-for-starting-a-business \n(retrieved 7/22/2022).\nIRS website with useful information for small busi\nness owners\nPage 1. Starting a Business. https://turbotax.intuit.\ncom/tax-tips/small-business-taxes/starting-a-busi\nness/L7PBcAdVh (retrieved 7/22/2022).\nInformation about choosing an accounting method, \nfiling quarterly taxes, paying employment taxes, \nkeeping records for Schedule C, determining whether \ntaxpayer is an employee or independent contrac\ntor, keeping track of expenses, and home office \ndeductions\nPage 1. Small Business Tax Information. https://www.\nusa.gov/business-taxes (retrieved 7/22/2022).\nGovernment website with link to back to IRS.gov\nPage 1. Tax and Business Forms You’ll Need to Start \na Small Business. https://www.businessnewsdaily.\ncom/9-tax-and-business-forms-needed-to-start-a-\nsmall-business.html (retrieved 7/22/2022).\nContained guidance on paying estimated taxes, pay\ning employment taxes if a company has employees, \ncompleting tax Form Schedule C, and information \nabout business tax deductions. \n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n49\nAppendix D. Internet Search Results for “Gig Economy” Topics\nSearch \nterm(s)\nResults\nComments\nDriving for \nUber\nPage 1. Flexible driving opportunities with Uber. \nhttps://www.uber.com/us/en/drive/ (retrieved \n.7/14/2022)\nMain recruiting page for Uber. Describes benefits of \ndriving with the company. No information about taxes.\nPage 1. Uber Driver Requirements: A Step-by-Step \nGuide. https://www.investopedia.com/articles/per\nsonal-finance/120315/how-become-uber-driver-step-\nstep-guide.asp (retrieved 7/14/2022).\nSubheading “How Do Uber Drivers Pay Taxes?” Ex\nplains self-employment tax rate of 15.3% (Medicare \nand SS). Advises to talk with a CPA about what can \nbe written off as expenses. \nPage 1. I’m a driver for Uber and Lyft — here are 10 \nthings I wish I knew before starting the job. https://\nwww.businessinsider.com/uber-lyft-drivers-job-ad\nvice-car-2019-8 (retrieved 7/14/2022).\nLooked like it would be helpful but did not mention \nanything about taxes or tax planning.\nPage 1. How to Become an Uber Driver: A Beginner’s \nGuide. https://www.nerdwallet.com/article/finance/\nhow-to-become-an-uber-driver (retrieved 7/14/2022).\nReminds gig workers that they are responsible for \n12.4% to Social Security and 2.9% to Medicare, for a \ntotal of 15.3% \n>>> Followed link to “What Gig Workers Need to \nKnow About Taxes.” https://www.nerdwallet.com/\narticle/finance/what-gig-workers-need-to-know-about-\ntaxes (retrieved 7/14/2022).\nBrief mention of deducting retirement plan \ncontributions.\nWarns about underpayment penalties. Encourages \nsetting up a payment plan if one cannot afford to pay \ntheir taxes.\nPage 2. Is Driving for Uber Worth It in 2022? https://\nmillennialmoneyman.com/driving-for-uber/ (retrieved \n7/14/2022).\nBrief comment about self-employment taxes. Encour\nages downloading mileage tracking applications.\nPage 2. Make Money Driving For Uber: The Ultimate \nSide Hustle. https://www.goodfinancialcents.com/\nhow-to-become-an-uber-driver-requirements/ (re\ntrieved 7/14/2022).\nReminds drivers they are responsible for (1) their \ntax bill, including paying quarterly tax payments if \napplicable; (2) keeping track the mileage; and (3) col\nlecting receipts for gas and vehicle upkeep.\nPage 2. How Much Do Uber Drivers Make? Is It \nWorth Your Time? https://www.gobankingrates.com/\nmoney/side-gigs/how-much-do-uber-drivers-make/ \n(retrieved 7/14/2022).\nInforms drivers they will need to pay self-employment \ntaxes. \n>>> Followed link to How Does an Independent Con\ntractor Pay Taxes? https://www.gobankingrates.com/\ntaxes/filing/independent-contractor-taxes/ (retrieved \n7/14/2022). \nTalks about self-employment taxes. \n>>> Followed link to Got a Side Hustle? Here’s How \nTo Calculate Estimated Taxes. https://www.gobank\ningrates.com/taxes/filing/deadline-countdown-self-\nemployment-guide-filing/ (retrieved 7/14/2022).\nExplains when and how to file quarterly estimated \ntaxes.\nDriving for Lyft\nPage 1. It pays (a lot) to drive right now. https://www.\nlyft.com/drive-with-lyft (retrieved 7/14/2022).\nMain recruiting page for Lyft. Describes benefits \nof driving with the company. No information about \ntaxes.\n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n50\nAppendix D (continued). Internet Search Results for “Gig Economy” Topics\nSearch \nterm(s)\nResults\nComments\nPage 1. How much can you make driving for Lyft in \nAtlanta? https://www.quora.com/How-much-can-you-\nmake-driving-for-Lyft-in-Atlanta (retrieved 7/14/2022).\nDiscussion board about driving for Lyft\n>>>Searched in Quora “Lyft+Taxes.” https://www.\nquora.com/search?q=lyft%20taxes (retrieved \n7/14/2022).\nGeneral information about taxes. Most post refer the \nreader to IRS.gov\nPage 2. How Much Do Lyft Drivers Make? https://\nwww.gobankingrates.com/money/side-gigs/how-\nmuch-do-lyft-drivers-make/ (retrieved 7/14/2022).\nThought the site would have information regarding \nfiling and reporting taxes related to earnings. No \ninformation about taxes. \nPage 2. Your Step-By-Step Guide to Becoming a Lyft \nDriver [2022 Update]. https://www.ridester.com/drive-\nfor-lyft/ (retrieved 7/14/2022).\nSite offers information only on how to initially get set \nup with Lyft. No information about taxes.\nPage 2. Lyft vs. Uber: What’s the Difference? \nhttps://www.investopedia.com/articles/personal-fi\nnance/010715/key-differences-between-uber-and-lyft.\nasp (retrieved 7/14/2022).\nThought this would have information since it ap\npeared under Investopedia’s “Personal Finance” \nsection. No information about taxes. \n>>>Followed link to “Gig Economy” https://www.\ninvestopedia.com/terms/g/gig-economy.asp (retrieved \n7/14/2022).\nProvides basic information about the gig economy. \nNo information about taxes.\nPage 2. How to Become a Lyft Driver. https://gigwork\ner.com/become-lyft-driver/ (retrieved 7/14/2022).\nSite offers information only on how to initially get set \nup with Lyft. No information about taxes.\nGig Economy\nPage 1. Gig Economy. https://www.investopedia.com/\nterms/g/gig-economy.asp (retrieved 7/14/2022).\nProvides basic information about the gig economy. \nNo information about taxes.\nPage 1. Thriving in the Gig Economy. https://hbr.\norg/2018/03/thriving-in-the-gig-economy (retrieved \n7/14/2022).\nProvides general information. No mention of taxes.\nPage 2. What is the gig economy and what’s the \ndeal for gig workers? https://www.weforum.org/agen\nda/2021/05/what-gig-economy-workers/ (retrieved \n7/14/2022).\nProvides a definition of the gig economy. No informa\ntion about taxes.\nWhat is the Gig Economy? The Complete Guide for \n2022. https://www.oberlo.com/blog/what-is-the-gig-\neconomy (retrieved 7/14/2022).\nProvides pros and cons to the gig economy. No infor\nmation about taxes.\nIndependent \nContractor\nPage 1. Independent Contractor (Self-Employed) or \nEmployee? https://www.irs.gov/businesses/small-\nbusinesses-self-employed/independent-contractor-\nself-employed-or-employee (retrieved 7/14/2022).\nIRS.gov. See IRS search results.\nPage 1. Independent Contractor. https://www.\ninvestopedia.com/terms/i/independent-contractor.asp \n(retrieved 7/14/2022).\nProvides independent contractor information about \ntheir self-employment tax responsible for Social \nSecurity and Medicare. \nBrief mention of deducting retirement plan \ncontributions.\nLists common tax forms for independent contractors \n(Schedule C, 1040, 1040-ES)\n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n51\nAppendix D (continued). Internet Search Results for “Gig Economy” Topics\nSearch \nterm(s)\nResults\nComments\nPage 1. Minimum Requirements for Working as an \nIndependent Contractor https://www.nolo.com/legal-\nencyclopedia/minimum-requirements-working-inde\npendent-contractor-29978.html (retrieved 7/14/2022).\nA section of the article describes registering for an \nEIN with IRS and completing a Schedule C.\nPage 1. Understanding What an Independent Con\ntractor Is. https://www.businessnewsdaily.com/15853-\nindependent-contractor-employee-differences.html \n(retrieved 7/14/2022).\nDescribes the definition of an independent contractor. \n \nNo information about filing taxes. \nPage 1. Employee or Independent Contractor? UGA. \nhttps://www.georgiasbdc.org/employee-or-indepen\ndent-contractor/ (retrieved 7/14/2022).\nDescribes the IRS definition of an independent \ncontractor and refers the reader to Pub 15a (link was \nbroken http://www.irs.gov/pub/irs-pdf/p15a.pdf)\nAlso refers readers to SBA for a definition of indepen\ndent contractor. \nNo tax information provided.\nPage 2. What is an Independent Contractor? https://\nandersonadvisors.com/independent-contractor/ \n(retrieved 7/14/2022).\nExplains that independent contractors have to pay \ntheir own Social Security taxes. Explains the require\nments for issuing 1099s\nPage 2. Fair Labor Standards Act Advisor—Indepen\ndent Contractor. https://webapps.dol.gov/elaws/whd/\nflsa/docs/contractors.asp (retrieved 7/14/2022).\nDOL.gov. Defines an independent contractor. No tax \ninformation provided.\nPage 2. What Is An Independent Contrac\ntor? Here’s Why It Matters Under the Trump \nTax Law. https://www.forbes.com/sites/alan\ngassman/2018/10/05/what-is-an-independent-\ncontractor/?sh=37b9c2871692 (retrieved 7/14/2022).\nDescribes the IRS “Pass Through Deduction” (Tax \nCuts and Jobs Act). No information about filing taxes.\nDriving for \nUber and \ntaxes\nPage 1. How Do Rideshare (Uber and Lyft) Drivers \nPay Taxes? https://www.taxoutreach.org/rideshare/\nhow-do-rideshare-uber-and-lyft-drivers-pay-taxes-2/ \n(retrieved 7/22/2022).\nDiscussed self-employment taxes, tracking deduc\ntions, filing quarterly taxes, and completing a Sched\nule C and Schedule SE.\nPage 1. Tax Deductions for Rideshare (Uber and Lyft) \nDrivers and Food Couriers. https://www.taxoutreach.\norg/rideshare/tax-deductions-for-rideshare-uber-and-\nlyft-drivers/ (retrieved 7/22/2022).\nExplains standard vehicle deductions and provided \nan infographic on choosing the Standard Mileage \nDeduction vs. Actual Expenses. The site provides a \nsample of a 1099 and how to complete a Schedule C.\nPage 1. Tax Tips for Uber Driver-Partners: Under\nstanding Your Taxes. https://turbotax.intuit.com/tax-\ntips/self-employment-taxes/tax-tips-for-uber-drivers-\nunderstanding-your-taxes-/L7sbLCSc4 (retrieved \n7/22/2022).\nContains information on 1099s, being self-employed, \ncompleting Schedule C, deducting mileage, and ex\namples of other tax-deductible business expenses.\nPage 1. Your tax questions, answered https://www.\nuber.com/us/en/drive/tax-information/ (retrieved \n7/22/2022).\nProvides a brief explanation of tax documents and \npromotes the use of TurboTax.\nPage 1. The Uber & Lyft Driver’s Guide to Taxes \nhttps://bench.co/blog/tax-tips/uber-driver-taxes/ \n(retrieved 7/22/2022).\nDiscusses self-employment taxes, filing quarterly \nestimates, and completing Schedule C. Offers a \nsubscription service to maintain tax records. \n", "Framinan, Greco, Murphy, Rasey, Alvarez, and Colona\n52\nAppendix D (continued). Internet Search Results for “Gig Economy” Topics\nSearch \nterm(s)\nResults\nComments\nPage 2. 5 Things to Know About Rideshare \nDriver Taxes https://www.morningbrew.com/daily/\nstories/2021/04/22/5-things-know-rideshare-driver-\ntaxes (retrieved 7/22/2022).\nExplains Form 1099, the concept of “ordinary and \nnecessary,” vehicle deductions, and the Qualified \nBusiness Income (QBI) deduction.\nPage 2. Tax Tips for Lyft and Uber Drivers: What to \nKnow for 2021. https://www.picnictax.com/blog/lyft-\nuber-rideshare-driver-taxes/ (retrieved 7/22/2022).\nContains information on 1099s, being self-employed, \ncompleting Schedule C, and deducting mileage.\nPage 3. Uber Tax Information: Essential Tax Forms, \nDocuments, & Checklists. https://www.ridester.com/\nuber-tax-information/ (retrieved 7/22/2022).\nDiscussed self-employment taxes, tracking deduc\ntions, filing quarterly taxes, and completing a Sched\nule C and Schedule SE.\nPage 3. Learn How to File Taxes for Uber and Lyft \nDrivers https://www.udemy.com/course/learn-how-to-\nfile-taxes-from-uber-lyft/ (retrieved 7/22/2022).\nOffers a course for $39.99 on how to file taxes for \nUber and Lyft drivers.\nPage 3. Taxes for Rideshare/Uber Drivers https://\nwww.solvable.com/tax-help/business-taxes/taxes-for-\nrideshare-uber-drivers/ (retrieved 7/22/2022).\nProvides information on acting as an independent \ncontractor, filing appropriate tax forms, completing \nSchedules C and SE, filing quarterly estimated taxes. \n", "The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving \nBalance Due Accounts?\n53\nAppendix E. Search Results for Offline Resources\nSearch \nterm(s)\nResults\nComments\nDivorce sup\nport groups\nPage 1. Divorce Support Groups—Atlanta \nhttps://www.psychologytoday.com/us/groups/ga/\natlanta?category=divorce (retrieved 7/18/2022).\nSupport group and psychologist referrals service.\nPage 1. Oasis—Buckhead Church—Divorce Re\ncovery https://buckheadchurch.org/oasis (retrieved \n7/18/2022).\nAtlanta-based church that offers divorce support \ngroups.\nDivorce \nattorney \norganizations\nPage 1. American Academy of Matrimonial Lawyers. \nhttps://www.aaml.org/ (retrieved 7/18/2022).\n>>>Searched AAML Journal “taxes.” Article: Divorce \nand Taxes: Fifty Years of Change Volume 24, \n2012, Number 2, p. 489 https://aaml.org/resource/\ncollection/3BDEDFA9-B18B-4C53-B875-2CF630D\nDAD9C/Wilder.pdf (retrieved 7/18/2022).\nArticle discussing filing status rules. \nDivorce \nworkshops\nPage 1. Second Saturday. https://www.secondsatur\nday.com/ (retrieved 7/19/2022).\n>>>Click “Find a Workshop”\n>>>Choose State\nProvides a list of online in-person workshops for \ndivorced people.\nPage 1. Family Law Workshop Information https://\nwww.fultoncourt.org/family/family-workshop.php \n(retrieved 7/19/2022).\nFulton County (Georgia) Court provides workshops \nfor people going through/considering divorce.\nTax advice \nfor small \nbusinesses\nNo valuable results \nTax \nworkshops\nPage 1. Small Business Tax Workshops, Meetings \nand Seminars https://www.irs.gov/businesses/small-\nbusinesses-self-employed/small-business-tax-work\nshops-meetings-and-seminars (retrieved 7/19/2022).\nIRS.gov website. Taxpayer chooses their state for a \nlist of tax workshops in their area. \nPage 1. TaxworkShop.com. https://www.taxworkshop.\ncom/ (retrieved 7/19/2022).\nWorkshops for tax practitioners. Last scheduled \nworkshop was September 2021.\nGig economy \nworkshops \nNo valuable results.\n", "", "The Impact of Annual Changes in Family \nStructure and Income on Tax Credits\nElaine Maag, Nikhita Airi, and Lillian Hunter (Urban-Brookings Tax Policy Center) 1\nI. Introduction\nRefundable tax credits, those that can exceed federal income taxes owed, provide an important source of fi\nnancial support for many low- and middle-income families with children. The largest of these are the Earned \nIncome Tax Credit (EITC) and Child Tax Credit (CTC). The credits are determined on an annual basis and \nare often received as a single payment as part of a family’s tax refund. For low-income families, it is often the \nfamily’s most significant financial event of the year (Morduch and Schneider (2017)).\nTax credits accrue to tax units—the group of individuals who appear on a tax return together based on \nlegal relationships, child residency, and support. Though families may change throughout the year, only one \nadult or married couple will likely be able to benefit from the EITC and CTC for any one child (and often it is \nthe same person for both credits), even when several adults provide significant amounts of support to a child \nthroughout the year. \nBecause most families file taxes once a year, after the tax year has ended, families that change throughout \nthe year may have difficulties correctly determining their filing status and who can properly claim a child for \nthe purpose of receiving child-related benefits. According to the Internal Revenue Service (IRS), the most \ncommon error filers make when claiming the EITC is claiming a child who is not actually a qualifying child \n(IRS (2022)). \nFamilies often report that the amount of tax credits they receive at tax time are a surprise (T. Anderson et \nal. (2022); Romich and Weisner (2000)). The complexity of the credits along with family and income changes \nthroughout the year may contribute to not knowing what credits are likely to be delivered at tax time (Maag et \nal. (2017); Maag et al. (2016)). \nThis analysis reviews how trends in changing family structures diverge from how tax credits are delivered. \nWe then briefly describe the EITC and CTC and the role income and family composition play in their calcula\ntions. Finally, we explore how well data in one year predict EITC and CTC receipt in a subsequent year.\nUnderstanding the predictability of tax credits is important for two reasons. First, because the EITC and \nCTC are significant sources of economic support for families, it is important to gain a better understanding of \nhow much credit amounts vary from year to year. Second, recent experience with advancing up to half of the \nCTC in 2021 has re-energized calls for delivering tax credits on a monthly basis in advance of families filing a \ntax return.\nIf credits are advanced based on information from the prior year, families that experience drops in credits \nfor which they are eligible may be required to repay any credit they received in error when they complete their \ntax return. This may create a hardship for some families. Uncertainty about tax credits can cause tax filers to \n1\t This brief was funded by Intuit Financial Freedom Foundation and the Annie E. Casey Foundation through the Innovations in Cash Assistance for Children \ninitiative. The authors are grateful to them and to all our funders, who make it possible for the Urban-Brookings Tax Policy Center to advance its mission.\n\t\nThe views expressed are those of the authors and should not be attributed to the Urban-Brookings Tax Policy Center, the Urban Institute, the Brookings Institution, \ntheir trustees, or their funders. \n\t\nThe authors gratefully thank Joyce Morton, who developed and created the datasets underlying this analysis, Kevin Werner, who performed microsimulation \nmodeling runs, and Laura Wheaton who advised the construction of the analysis file and reviewed an earlier draft of the paper. We also thank Donald Marron, \nTracy Gordon, Krista Holub, and Charlie Leonard for thoughtful comments on an earlier draft, Alexandria Dallman for editorial review, and Muskan Jha for \npublication support. TRIM3 is maintained and developed by the Urban Institute, under primary funding from the Department of Health and Human Services, \nOffice of the Assistant Secretary for Planning and Evaluation (HHS/ASPE).\n", "Maag, Airi, and Hunter\n56\ntake unnecessary precautions, such as borrowing less ahead of receiving tax refunds, decreasing the overall \nbenefits of tax credit programs (Caldwell et al. (2023)). Understanding to what extent prior-year data can be \nuseful in predicting eligibility is critical to designing an advanced payment program that can sufficiently pro\ntect families from potentially needing to pay back credits determined to be in error. \nOn the other hand, people who find out they are eligible for larger credits when they fill out their tax re\nturn than predicted by prior-year data may miss out on the full impact of having advance credits. Because both \nissues are likely to affect low-income families more, we focus most of our analysis on families with income \nbelow 200 percent of the federal poverty level. \nAmong low-income families, 39 percent see the amount of their EITC drop at least $500 from one year \nto the next, 39 percent see their EITC change by less than $500 (almost half of this group receives no EITC in \neither year), and the remaining 22 percent see their EITC rise by at least $500. CTC amounts are more stable \nfrom one year to the next. About 49 percent, see their CTC change by less than $500, 20 percent see their credit \ndrop by at least $500, and the remaining 31 percent see their CTC rise by at least $500. \nYear-over-year changes in income drive much of the change in credits, though changes in the number \nof children and marital status drive some credit change. Almost all benefits from the EITC accrue to families \nwith children in the bottom 40 percent of the income distribution. Initially, benefits phase in with earnings. \nOnce earnings reach about $10,000 for families with one child or about $14,000 for families with at least two \nchildren, they remain flat as income increases. Benefits begin to phase out once income increases beyond \nabout $19,000. Among the 39 percent of low-income families that see their EITC decrease from one year to the \nnext, almost three-quarters experience a decrease in their EITC because their income rises. In other words, \ntheir credit begins to phase out or phases out completely because they have more income in the second year \nwe observe them than in the first year. \nIn contrast, the CTC delivers benefits to all but the highest income families with children. Benefits gen\nerally increase with earnings until the maximum benefit is reached. A single parent with two children needs \nabout $32,000 in income to receive the full CTC benefit. The Tax Policy Center estimates that 19 million \nchildren under age 17 live in families that do not receive the full $2,000 per child CTC benefit because their \nfamilies do not earn enough.2\nThe credit does not begin to phase out until income reaches $200,000 for single parents and $400,000 for \nmarried couples. As a result, low-income families rarely lose credits because their income increases. Because \nthe credit initially rises with earnings, low-income families often qualify for higher credits when their earnings \nincrease from one year to the next. For the 31 percent of families that see their CTC rise by at least $500, about \ntwo-thirds of the time that increase is driven by increases in income. Families move from receiving no CTC or \nonly part of the $2,000 per child credit to receive more or all of the credit. \nIf the IRS were to advance credits based on prior year filing information, Congress would need to consider \nhow accurate advance payments are likely to be and what sort of protections should reasonably be put in place \n(and how many people would likely need those protections). Although income changes drive most changes, \nfamilies that change throughout the year because of marriage, divorce, or change in the number of children in \nthe tax unit are most likely to see large (at least $2,000) CTC swings—and these types of families are becom\ning a greater share of all families with children. Program administrators should consider the larger context of \nchanges to the American family when designing policy going forward.\nII. Changes to the American Family\nThe tax system was designed at a time when marriage rates were high and children tended to grow up in \nfamilies with two biological parents. By 2019, 41 percent of children lived in a household arrangement other \nthan with two married biological parents (L. Anderson et al. (2022)). The decline in marriage rates alongside \nan increase in births outside of marriage is also reflected in tax data. In 1962, 59 percent of all tax returns were \n2\t “Distribution of Tax Units and Qualifying Children by Amount of Child Tax Credit (CTC), 2022,” table T22-0123, Tax Policy Center, October 18, 2022, https://\nwww.taxpolicycenter.org/model-estimates/children-and-other-dependents-receipt-child-tax-credit-and-other-dependent-tax. \n", "The Impact of Annual Changes in Family Structure and Income on Tax Credits\n57\nfiled by married couples. By 2018, the share of tax returns filed by married couples dropped to 35 percent. Over \nthe same period, the share of returns filed by single parents with custody of their children (head of household) \nincreased from about 2 percent to over 10 percent, with single filers without children on their tax return mak\ning up almost all of the rest of the filing population (CBO (2019)). \nBy far, the most common filing status associated with receipt of the EITC is head of household. In 2017, \nnearly 56 percent of EITC claimants were unmarried filers with children (National Taxpayer Advocate (2020), \np. 52), or people who typically file as head of household. \nChild custody is shared in a growing number of cases, both in households headed by single parents and \nby married couples where at least one partner has an additional child outside their current marriage. Sharing \ncustody complicates the process of determining who should receive the CTC and EITC on behalf of that child. \nMore than one parent or caregiver may reasonably feel entitled to the credit, even if the law does not define \nthem as eligible. In recent years, over half of divorces have resulted in shared custody agreements (Meyer et al. \n(2017)). Children from lower-income families are more likely to live in families with tax filing ambiguities that \ncomplicate their ability to claim tax credits: as many as 60 percent of lower-income families, compared to 40 \npercent overall (Michelmore and Pilkauskas (2022)).\nIII. Description of Earned Income and Child Tax Credits\nThe EITC and CTC together lift more children out of poverty than any other income support program in a \ntypical year (Fox and Burns (2020)). Benefits from the EITC are concentrated among low- and moderate-\nincome families, while benefits from the CTC cover almost every family with children. We describe each \ncredit’s structure briefly to understand better why it may be difficult to predict the credit eligibility in advance \nof filing a tax return.\nA. Earned Income Tax Credit\nThe EITC provides substantial support to low- and moderate-income working parents. Workers receive a \ncredit equal to a percentage of their earnings up to a maximum credit (Figure 1). Both the credit rate and the \nmaximum credit vary by family size, with larger credits available to families with more children. From 2015 to \n2018, the years of our analysis, the maximum credit for families with one child varied from $3,359 to $3,461, \nwhile the maximum credit for families with three or more children varied from $6,242 to $6,431. A much \nsmaller credit is available to some workers without children living at home (about $500). After the credit \nreaches its maximum value, it remains flat until income reaches the point where the credit begins to phase out. \nThereafter, it declines with each additional dollar of income until no credit is available (Figure 1).3 The EITC is \na refundable tax credit—if a family qualifies for a credit worth more than the taxes they owe, they may receive \nit as a tax refund. Each year, the credit grows with inflation. \nIn cases where a child is supported by people in more than one tax unit, the tax unit where the child lives \nfor the majority of the year is the intended beneficiary of the EITC. In a multigenerational household, a parent \nhas the option to claim the child, the child’s grandparent in the household can claim the child if that grandpar\nent has a higher income than the child’s parent. One tax unit may benefit from the EITC on behalf of a child \nand generally the same tax unit will also benefit from the CTC. If two parents of a child cohabit—live together \nwithout marrying—they may choose which parent will claim the child. If both cohabiting parents claim the \nchild on a tax return, the one with the higher income will be determined eligible.\t\n\t\n\t\n3\t The EITC begins to decrease whenever a family’s earnings or adjusted gross income, whichever is higher, exceeds the phaseout threshold.\n", "Maag, Airi, and Hunter\n58\nFIGURE 1. Earned Income Tax Credit, 2018\nSource: Urban-Brookings Tax Policy Center calculations.\nNotes: Assumes all income comes from earnings. Assumes children meets all tests to be EITC-qualifying children. Dotted lines represent married couples. All credit amounts are \nindexed annually for inflation. \t\n\t\n\t\n\t\nThe group of people who benefit from the EITC is not stagnant. Prior analysis using tax data showed that \nover a 10-year period, 61 percent of claimants claimed the EITC for one or two years and about 20 percent \nof EITC recipients claimed the credit for more than five years (Dowd and Horowitz (2011)). Credit eligibility \nrelies on both the income of the taxpayers and the composition of the tax unit. A tax filer needs to know who \nwill live in their household, their marital status, and taxpayers’ income to anticipate their EITC. \nUnderstanding who should claim a child for the EITC creates confusion. The Treasury Department has \nestimated that 70 percent of all improper payments of the EITC stem from the incorrect person claiming the \nchild for credit purposes (Department of the Treasury (2018); Holtzblatt and McCubbin (2002)). The IRS indi\ncates that another two of the five most common errors with respect to claiming the EITC are claiming a child \nthat does not qualify for the benefit and more than one person claiming the child (IRS (2022)). Determining \nwhether an advance credit should be based on the presence of a child will presumably also be difficult for \nfamilies.\nB. Child Tax Credit\nThe CTC offsets part of the cost of raising children for working families. Expanded as part of the Tax Cuts and \nJobs Act of 2017 (TCJA), the CTC provides a benefit of up to $2,000 per child under age 17 (Figure 2). After \nfirst being used to offset taxes owed, part of the CTC can be received as a tax refund. The refundable portion of \nthe credit is calculated as 15 percent of earnings over $2,500. Prior to 2021,4 the refundable portion of the credit \nwas limited to $1,400 per child. How much of the credit can be received as a refund is the only CTC parameter \nindexed for inflation. In 2022, the refundable portion rose to $1,500. Over 90 percent of families with children \nbenefit from the CTC.5 \n4\t In 2021, the American Rescue Plan Act created a temporary expansion of the CTC, making the credit fully refundable. It also increased the size of the credit to up \nto $3,600 per child up to age 5 and up to $3,000 per child ages 6 to 17. For more information see https://taxpolicycenter.org/briefing-book/what-child-tax-credit.\n5\t “Tax Benefit of the Child Tax Credit (CTC) Current Law, by Expanded Cash Income Percentile, 2022,” table T21-0225, Tax Policy Center Microsimulation Model \n(version 0721-1), September 2021, https://www.taxpolicycenter.org/model-estimates/tax-benefits-child-tax-credit-september-2021/t21-0225-tax-benefit-child-\ntax-credit. \n", "The Impact of Annual Changes in Family Structure and Income on Tax Credits\n59\nFIGURE 2. Child Tax Credit, Single Parent with One Child, 2018\nSource: Urban-Brookings Tax Policy Center calculations.\nNotes: Assumes all income comes from earnings. Assumes child meets all tests to be a CTC-qualifying dependent. Credit phases out beginning at $400,000 of income for married \nparents. Only children with Social Security numbers qualify for the CTC. Noncitizens under age 18 who meet the dependency tests for eligibility can qualify for the other dependent \ntax credit.\nIn addition to the refundable and nonrefundable portions of the CTC, there is also a credit for other de\npendents (ODTC). This credit is worth up to $500 and can only be used to offset taxes owed. Generally, the \ncredit is available to families with dependents who do not qualify for the CTC. Dependents of any age can \nqualify for the ODTC this includes children aged 17 or 18, full-time college students up to age 24, and children \nwho do not have Social Security numbers. \nClaiming the CTC is less studied than the EITC. Divorced and never married parents may alternate years \nof claiming a child, regardless of where the child lives the majority of the year. Because the rules for claiming \na child are less strict for the CTC than the EITC, there are likely fewer errors in who claims the credit. For \nexample, a child does not have to live with the claiming parent for a given number of months for the parent to \nclaim the child—but only one parent (or other relative) may claim the child each year.\nIV. Why Do EITC and CTC Amounts Change From One Year to the Next?\nA. EITC\nEITC amounts depend on three main characteristics of the tax unit: the number of eligible children, earnings \nand income, and marital status.6 EITC amounts increase annually with inflation, so even with no other chang\nes, many families will see their EITC increase from one year to the next. In the years of our study, these changes \nwere modest, causing the maximum credit for a family with one child to grow $102—from $3,359 to $3,461. \nIf the number of qualifying children in a tax unit changes, a family’s EITC will also likely change. The \nnumber of eligible children can increase from birth, adoption, or other arrival of a new child. The number of \neligible children can decrease if a child moves to another home for more than half the year, turns 17 during the \nyear, becomes the qualifying child of another tax unit in a household with cohabiting parents or multiple gen\nerations, or dies. Credit amounts increase for each additional child up to three. Increases beyond three have no \n6\t To a lesser extent, EITC amounts depend on investment income (which in 2018 could not exceed $3,500) and a variety of other qualifying characteristics. For \nexample, married couples must file a joint return; the taxpayer and spouse (if applicable) must have SSNs valid for work as do any qualifying children; taxpayers \ncannot claim a foreign earned income exclusion or be the qualifying child of another person. Taxpayers without qualifying children have additional restrictions. \nInternal Revenue Service, 2019. IRS Publication 596, Earned Income Credit (EIC) For use in preparing 2018 Returns. Washington, DC. Department of the \nTreasury.\n", "Maag, Airi, and Hunter\n60\neffect and decreases above three have no effect. In many cases, a family will be able to predict these changes are \ncoming the next tax year, but not in all cases. Families will not necessarily know how changes in the number of \nchildren will affect their benefit. In general, a change in the number of children is the most dramatic effect. In \n2018, increasing from no children to one child increases the maximum credit from $519 to $3,461. Increasing \nfrom two to three children increases the benefit by a max of $715. There are no further adjustments for children \nbeyond the third.\nEarnings change from one year to the next for a variety of reasons. These include changes in wage rates, \nchanges in the number of hours worked, changes in bonus income, changes in jobs, irregular schedules, mov\ning in and out of the labor market. Prior research shows that among low-income families, those with income \nbelow twice poverty, almost two-thirds have income that for at least one month of the year will spike above or \ndip below their average monthly income by at least 25 percent (Maag et al. (2017)). Earnings can also change \nwhen marital status changes because the tax unit will now include income from both partners in the couple for \na newly married couple or only one partner from the couple in the case of a divorce. How the EITC changes \nwith income depends on whether a family has income in the phase-in period of the credit, the range where the \ncredit delivers a flat benefit, or in the phase-out range of the credit (Williams and Maag (2008)).\nMarital status changes when people marry, divorce, or become widowed. In the case of the EITC, married \ncouples can earn more income before the credit begins to phase out than single people, so changing marital \nstatus can change credit amounts—even if income amounts do not change. In particular, a couple may be able \nto receive the maximum credit rather than have it partially phase down with their additional income or may \nbe able to receive a higher credit amount if they are in the phase-out range of the credit than when they were \nsingle.\nB. CTC\nCTC amounts depend on the number of children in the family and to a lesser extent, earnings and income \namounts. The maximum benefit does not change annually with inflation, but instead is set at $2,000 per child \nunder age 17 until 2025, at which point it will drop to $1,000. \nThere is no maximum number of children that can benefit. The reasons for child changes in the CTC can \nbe the same as for the EITC, but unlike the EITC, only specific changes inform a change in the number of chil\ndren claimed for the CTC. In the case of the CTC, unmarried parents can designate who will claim the credit. \nIt is not necessary that the child pass the same residency test required by the EITC. In some cases, for example, \nparents who do not live together have made an agreement to shift who claims the child annually. This change is \npredictable for those parents. In other cases, decisions on who will claim the CTC may be made on an annual \nbasis and would not be any easier to predict than child residency.\nThe CTC phases out at relatively high-income levels ($200,000 for single parents, $400,000 for married \ncouples). Low- and moderate-income families may see their credit increase if earnings increase—or they may \nsee their credit decrease if earnings decrease. Unlike the EITC, they are unlikely to experience a credit decrease \nwhen earnings increase because of the relatively high point at which the CTC begins phasing out. In 2018, \nabout 2 percent of children received no credit because their parents did not earn enough. Only increases in \nearnings can change their credit. About 12 percent had earnings too low to be eligible for the full credit—an \nearnings increase could increase their credit and a decrease could decrease their credit. Over 60 percent of \nchildren received the full credit and the vast majority would be unaffected by modest changes in earnings.7 \nThe credit begins to phase out at double the income level for married couples as single parents. Changes \nin marital status may affect the credit amount but are unlikely to be a large factor—except to the extent that \nparents with low income marry low or moderate earners, increasing their tax unit’s total income.\n7\t “Distribution of Tax Units and Qualifying Children by Amount of Child Tax Credit (CTC), 2018,” table T17-0228, Tax Policy Center, October 18, 2017, https://\nwww.taxpolicycenter.org/model-estimates/distribution-amount-child-tax-credit-october-2017/t17-0228-distribution-tax-units. \n", "The Impact of Annual Changes in Family Structure and Income on Tax Credits\n61\nV. Data and Methods\nWe use the Annual Social and Economic Supplement of the Current Population Survey (CPS ASEC) to esti\nmate year-over-year eligibility for tax credit. The CPS ASEC collects data on a representative sample of house\nholds throughout the year on a monthly basis. Households are in the survey for four consecutive months, are \nout of the survey for the next eight months, and then return to the survey for another four months before leav\ning the sample permanently. The design means that some households will be in the survey for two consecu\ntive years in March, the month that income data are collected, which can be used to estimate taxes including \nrefundable tax credits. We use this feature of the survey to follow households with at least one child under age \n18 who appear in the survey in two consecutive years. We use the Transfer Income Model, version 3 (TRIM3), \nto estimate changes in the EITC and CTC from one year to the next.8 We exclude from our sample households \nwhere income was imputed because imputations are not designed to show changes from one year to the next.\nOur analysis uses data from 2016 through 2019, which represent income amounts from 2015 through 2018. \nWe pair observations in 2015 and 2016, 2016 and 2017, and 2017 and 2018. We apply 2018 tax law in all years: our \ncalculations were therefore unaffected by the Tax Cuts and Jobs Act’s changes to the CTC that went into effect \nin 2018. A household must have a child in at least one year to be part of our sample.9 \nVI. Results\nWe compare the EITC and CTC that a tax unit appears eligible for in year two with the credit they appear \neligible for in year one.10 All of the families in our analysis have a child in either the first or second year they \nare observed. For each credit, we group tax units into those with an increase in the credit of at least $500 from \nyear one to year two, those that have a change of less than $500, and those with a credit decrease of at least \n$500 between the two years. Low-income families are defined as those with incomes beneath 200 percent of \nthe official poverty measure.\nA. Earned Income Tax Credit\nNot all families are eligible for an EITC in both years. In our data, about 40 percent of families with children \nreceive an EITC in at least one year and 60 percent receive no EITC in both years. We estimate that 16 percent \nof families experience a drop in their EITC of at least $500, over two-thirds of families (69 percent) have no \nmajor change in eligibility, and the remaining 15 percent of families appear eligible for an EITC that is at least \n$500 larger in year two than in year one (Figure 3).\nAmong low-income families with children, those with income below twice the poverty level in year one, \nwe observe that 79 percent receive an EITC in at least one year and 21 percent receive no EITC in both years. \nWe estimate that 39 percent of families experience a drop in their EITC of at least $500, some 39 percent have \nno major change in eligibility, and the remaining 22 percent see their credits increase by at least $500.\nIncome changes drive earned income tax credit changes and large earned income tax credit changes are \nmost common \nIf a family’s income is in the phase-in range of the credit, a decrease in income results in a year-over-year \ndecrease in the EITC. A sufficiently large decrease in income from the plateau range of the credit can also \n8\t Information presented here is derived in part from the Transfer Income Model, version 3 (TRIM3), and associated databases. TRIM3 requires users to input \nassumptions and/or interpretations about economic behavior and the rules governing federal programs. Therefore, the conclusions presented here are attributable \nonly to the authors of this report.\n9\t Our data do not allow us to implement the rules that all persons in the tax unit must have a Social Security number (SSN) eligible for work to be eligible for the \nEITC. Although TRIM3 models SSN requirements, the TRIM3 imputation of whether a person has an SSN is not necessarily consistent in two consecutive years \nof CPS data and so we do not use those imputations for this analysis. We allow the EITC parameters to adjust with inflation but deliver a maximum CTC benefit \nof $2,000 per child with up to $1,400 allowed as a refund, consistent with 2018 law.\n10\t Because the CPS is a household survey, we cannot track people who move households. We can track changes that happen to a tax unit if the tax unit stays in the \nsame household. For example, if a couple divorces, and one partner remains in the household, we can compare the EITC and CTC the partner who stayed in the \nhousehold qualified for in year two with the EITC and CTC the partner was eligible for as part of a couple in year one. In this way, our estimates likely overstate \nstability in the tax credits because people moving homes are probably more likely to experience a change in credits than people remaining in the same home.\n", "Maag, Airi, and Hunter\n62\ndecrease the credit. Income increases can also have the opposite effect. An increase in income can decrease \nbenefits if a person’s income moves into or farther into phase-out range of the credit. \nAn increase in income can happen because a person works or earns more—but also when couples marry, \nand additional income may become available to the tax unit. We find that over 70 percent of the low-income \nfamilies that experience a decrease in their EITC experience that decrease because of an increase in earnings \n(representing 28 percent of all low-income families in our sample).11 The remaining families that see an EITC \ndrop of at least $500 from one year to the next are split roughly evenly between families where the number of \nchildren decreased and families where income decreased and caused the EITC to decrease. Changes in other \nhousehold characteristics such as marital status not accompanied by changes in income or children affect un\nder 1 percent of low-income families. \nIn some cases, drops in the EITC from one year to the next can be dramatic. Among low-income families, \nabout 22 percent see a drop of at least $2,000 and another 11 percent see a drop of between $1,000 and $2,000 \n(Figure 3). Drops of at least $2,000 are caused by income increasing 64 percent of the time, children decreasing \n20 percent of the time, and income decreasing 16 percent of the time.\nFIGURE 3. Year-to-Year Changes in Earned Income Tax Credit Amounts for Families with \nChildren, 2018 Tax Law\nSource: Urban Institute TRIM3 model using data from Current Population Survey Outgoing Rotation Groups 2015–18.\nNotes: Sample includes households with one dependent child under age 18 in either year. No change is defined as a change of less than $500. \nAbout 22 percent of low-income families with children become eligible for a larger EITC in the second \nyear than in the first. Changes in income drive increases in the EITC for these low-income families about 75 \npercent of the time (9 percent of low-income families see their EITC increase because their income decreased, \nand another 8 percent of low-income families see their EITC increase because their income increased). For 5 \npercent of low-income families, we observe an EITC increase driven by the number of children in the tax unit \n11\t Decrease in earnings is defined as a decrease in earnings without a change in the number of children over the same period.\n", "The Impact of Annual Changes in Family Structure and Income on Tax Credits\n63\nincreasing. About half of all low-income families with an EITC increase see an increase of more than $2,000. \nA small share of low-income families become newly eligible for an EITC in the second year we observe them \nafter having no earnings in the first year.\nDemographic variations in earned income tax credit changes among low-income households \nWe estimate whether the likelihood of an EITC increase or decrease varies by demographic characteristics \nfor those with income below 200 percent of the federal poverty level in year one (Figure 4). About 42 percent \nof white non-Hispanic and 41 percent of Black non-Hispanic households receive no credit in both years, or \nhave no major change in their credit amount from year one to year two. Hispanic families were less likely to \nexperience no change in eligibility, about 34 percent. While the share of families, by race and ethnicity, that \nexperienced an increase in the amount of EITC they were eligible for from year one to year two was roughly \nthe same, Hispanic families were more likely to see their EITC drop than white, non-Hispanic or Black, non-\nHispanic families. \nFIGURE 4. Year-to-Year Changes in Earned Income Tax Credit Amounts, \n2018 Tax Law\nSource: Urban Institute TRIM3 model using data from Current Population Survey Outgoing Rotation Groups 2015–18.\nNotes: Sample includes households with one dependent child under age 18 in either year with incomes below twice federal poverty level in the first year observed. \nNo change is defined as a change of less than $500. Marital status is shown only for those with same marital status in both years. Families with marital status \nchanges excluded due to small sample size.\nPeople who were low-income and unmarried in both years of our sample were more likely to maintain \nsimilar EITC eligibility in year two (45 percent) than people who were married (32 percent). This may be \nbecause with only one potential earner in the tax unit, there is less opportunity for variation. In a married \n", "Maag, Airi, and Hunter\n64\ncouple, two people may be exposed to changes in employment. About 32 percent of unmarried adults with low \nincomes in our sample saw the amount of credit they were eligible for decline by at least $500 in year two and \nthe remaining 23 percent saw their credit amount increase.\nYounger adults with low incomes were more likely to see their EITC change from year one to year two \nthan households where the survey respondent was either under 35 or over age 50. While just 33 percent of \nadults under age 35 and 35 percent of adults ages 35 to 50 experienced no change in credit eligibility, over half \nof adults in our older group had no major change in credit eligibility. In many cases, it was because older tax \nfilers were more likely to be ineligible for a credit in both years. Most changes in predicted eligibility were \ngreater than $2000.\nB. Child Tax Credit\nOver 90 percent of all families with children received a CTC in either year, compared with 82 percent of \nfamilies with incomes under 200 percent of the federal poverty level. Among families with low incomes that \nreceived no CTC, some had no earnings or earnings below $2,500 and others had children aged out of eligibil\nity for the program. Children must be under age 17 to qualify for the CTC. Older limits apply for children to \nqualify for the EITC. Just over 58 percent of all families with children saw no major change in CTC eligibility \nfor from year to year (a change of less than $500). Forty-nine percent of low-income families with children \nsaw changes of less than $500 from one year to the next. Among those that saw their credits change by at least \n$500, roughly half saw their credits increase and the other half experienced a credit decrease. Among families \nwith low-incomes, more saw an increase in their CTC from one year to the next than saw a credit decrease. \nYear-over-year CTC Decrease\nJust over 21 percent of all families with children and 20 percent of low-income families with children experi\nenced a drop in credit eligibility of at least $500 from year one to year two. A drop in the number of children \nin the tax unit was associated with 65 percent of CTC decreases over $500. Among those 65 percent, about \nhalf of families with CTC decreases of at least $500 had a child age out of CTC eligibility. Among low-income \nfamilies, income drops and reductions in the number of children contributed similarly to declines in credit \neligibility. \nYear-over-year CTC Increase\nAmong families with children, 21 percent of all families became eligible for a credit of at least $500 higher in \nthe second year and 31 percent of low-income families saw the same. Just under half of credit increases were \ndriven by an increase in the number of qualifying children, and nearly a quarter by an increase in children \nbecause of the birth or adoption of a child between years one and two. Among low-income families, credit \nincreases most often stemmed from an increase in income. This allowed families to either move further up \nthe phase-in of the credit or have additional tax liability that could be offset with the nonrefundable portion \nof the CTC. Among low-income families, a smaller share of CTC increases was attributable to increases in the \nnumber of children. For families with incomes too low to qualify for any CTC, an increase in children has no \neffect on their credit. \nMost families whose credit decreased did so by amounts between $1,000 and $2,000. About 9 percent of all \nfamilies and 8 percent of families with incomes below 200 percent of the federal poverty level in year one fell \nby this amount (Figure 5). For families experiencing a credit increase, the majority (10 percent of all families) \nhad an increase of at least $2,000. This likely indicates a new child joining the tax unit. \n", "The Impact of Annual Changes in Family Structure and Income on Tax Credits\n65\nFIGURE 5. Year-to-Year Changes in Child Tax Credit Amounts for Families With \nChildren, 2018 Tax Law\nSource: Urban Institute TRIM3 model using data from Current Population Survey Outgoing Rotation Groups 2015–18.\nNotes: Sample includes households with one dependent child under age 18 in either year. No change is defined as a change of less than $500. \nComparing changes in credit by race and marital status among families with children with income below \n200 percent of the federal poverty level, we see few differences. In general, families with income below 200 \npercent of the federal poverty level are more likely to see their credit increase (31 percent) than decrease (20 \npercent). We observe greater volatility in credit amounts among families where the parent that responded to \nthe survey was between ages 35 and 50 (Figure 6).\nFIGURE 6. Year-to-Year Changes in Child Tax Credit Amounts, 2018 Tax Law\nSource: Urban Institute TRIM3 model using data from Current Population Survey Outgoing Rotation Groups 2015–18.\nNotes: Sample includes households with one dependent child under age 18 in either year with incomes below twice federal poverty level in the first year \nobserved. No change is defined as a change of less than $500. Marital status is shown only for those with same marital status in both years. Families with \nmarital status changes excluded due to small sample size.\n", "Maag, Airi, and Hunter\n66\nVII. Discussion\nRefundable tax credits like the EITC and CTC provide substantial support to families with children. Low- and \nmoderate-income families often receive the credits as a single payment at tax time—but there is interest in \ndelivering credit through the year, building on the experience of a temporary expansion of the CTC in 2021. \nBut advancing credits is not without risk if families must pay them back if they end up receiving them errantly. \nOur analysis estimates the size of year-over-year changes in the EITC and CTC to understand better \nhow feasible it might be to deliver a tax credit based on information from the prior year’s tax return. Credits \ndelivered in advance must be based on some information. If families or the IRS were to use information from \na current tax return to predict their next year’s credit, our analysis shows how often they are likely to make a \nprediction within $500. Because credits are based on income, qualifying children (and in the case of the EITC \nwhere they reside most of the year), and marital status, families (or the IRS) would need to guess at some fac\ntors. No administrative data exist with this information, though prior research has retrospectively examined \npatterns of EITC participation by constructing panel datasets with tax return administrative data (Ackerman \net al. (2009); Dowd and Horowitz (2011)). In prior work, we explored using administrative data to determine \neligibility for credits and it was largely insufficient (Pergamit et al. (2014)). There are also shortcomings in the \nsurvey data used in this analysis: unstable households that move addresses are least likely to remain in the \nCPS sample. Consequently, our results could understate volatility in household arrangements, income, and \ntax credits.\nWe are more concerned with credit changes for low-income families who likely would have more difficulty \npaying back errantly delivered tax credits than high-income families. Moreover, they are likely to be harmed \nmore by not getting advance credits, and recent evidence following the monthly delivery of the CTC from July \nto December 2021 suggests lower-income households are more interested in advance monthly payments than \nothers (Maag and Karpman (2022)). \nAmong low-income families with children, those with incomes below 200 percent of the federal poverty \nlevel, 21 percent received no EITC in either the first or second year we observed them in national data, and 18 \npercent saw their EITC change by less than $500 from one year to the next. Advance credits could be designed \nto not deliver the entire benefit in advance or limit the amount of errantly delivered credit that would need to \nbe repaid—though this would cost the government revenue. We find that 39 percent of low-income families \nsee their EITC drop by at least $500 and 22 percent see their EITC increase by at least $500 from one year to \nthe next. About 28 percent of low-income families saw their EITC drop from one year to the next because their \nincome increased (about 72 percent of all families that saw an EITC drop). \nAmong low-income families with children, we estimate 18 percent receive no CTC in either year—often \nbecause they have no earnings or their children are over age 16, the oldest qualifying age for the credit. Another \n30 percent see their CTC change by less than $500. About 20 percent of low-income families see their CTC \ndrop by at least $500 and the remaining 31 percent see their CTC increase by at least $500. The largest groups \nthat see credit changes are related to an increase in earnings. In the case of the CTC, 21 percent of low-income \nfamilies saw their CTC increase because their earnings increased (about two-thirds of the low-income families \nthat saw their CTC increase from one year to the next). \nFamilies also see credits change because the number of children in the tax unit change or their marital \nstatus changes. These changes are less common than income changes but still affect a significant group of \npeople. We estimate that 6 percent of all low-income families experienced a CTC increase because the num\nber of children in the tax unit increased and almost 8 percent saw their CTC decrease because the number of \nchildren in the tax unit decreased. About 10 percent of EITC changed because the number of children in the \nhousehold changed—divided evenly by EITC increases and decreases. Families that change from one year to \nthe next (through marriage, divorce, or change in the number of children) are likely to see credit changes of \nat least $2,000.\nTax credits increasing and decreasing year over year introduces a source of income volatility among low-\nincome families that in some cases can be positive—family income jumps more than expected because tax \n", "The Impact of Annual Changes in Family Structure and Income on Tax Credits\n67\ncredits are higher than expected. In other cases, it can present a negative shock as tax credits drop. Analysis \nshows that these changes are often a surprise to families (T. Anderson et al. (2022)). \nA. Implications of Volatility\nNot all income volatility is experienced in the same way by families—and some is more predictable than oth\ners. When income increases, which often happens at tax time when tax refunds are delivered, families have \nnew opportunities present. Families might invest in items such as a used car or childcare that can help with \nincreasing employment or might invest in a relatively large purchase like a refrigerator. Evidence also suggests \nthat families are more likely to go to the doctor following receipt of a tax refund (Hamad and Niedzwiecki \n(2019)) and families with older children are more likely to enroll in school (Manoli and Turner (2018)). If ad\nvance credits are delivered throughout the year, presumably refunds would be smaller—but it also might be \nthe case that refunds could disappear altogether or families could unexpectedly owe taxes if too much credit \nis delivered in advance.\nWhen changes in tax credits are foreseeable because children are aging out of eligibility, the IRS, tax \npreparers, and community organizations can work to educate taxpayers about coming changes. Trusted mes\nsengers, or third parties regarded as credible by families that face barriers to navigating the tax system, can \nincrease tax benefit participation and are well-situated to relay tax information throughout the year (Cox et \nal. (2021); Airi et al. (2022); Godinez-Puig et al. (2022)). In some cases, families will know they are likely to \nadd another child either through birth or adoption. Other times, changes can be more difficult to predict, and \nit’s unlikely that families could be warned appropriately. It may be the case that custody of a child changes \nabruptly and who lives together can also change. The IRS would know about these changes only if families or \nthird-party assistants were able to apprise the IRS of the changes, in which case advance credits that were be\ning delivered could be stopped or started, as appropriate. In the recent experience with the IRS portal for the \nexpanded CTC, few families updated information through the portal (GAO (2022)).\nDecreases in the credits are more concerning because that could put families in the vulnerable position \nof needing to repay the IRS. In many cases, income swings that appear to be driving a lot of the year-over-\nyear changes we observe would not be predictable, absent new reporting requirements. And, as with family \nchanges, only if the IRS were notified quickly could advance payments be stopped to limit a family’s potential \nliability. \nVIII. Conclusion\nRefundable tax credits provide an important source of income for families with low incomes. Determining \nwho can claim a child can be complicated by family structure and living arrangements. As the share of mar\nried couples with only biological children declines and the share of children in shared custody arrangements \nrises, filing a tax return can become more complex. Families must determine what tax unit a child should be \nproperly assigned to—and how that decision is made can have a dramatic impact on who will benefit from \nthe EITC and CTC. Importantly, the determination is made on an annual basis and only one family can get a \ntax benefit for a given child—even when multiple families share custody of a child. Changes in the number of \nchildren that a family can claim, income, and marital status (which can itself affect income) can all drive large \ncredit changes from one year to the next.\nMost families experience year-over-year changes in their EITC or CTC of less than $500. When cal\nculating the EITC, this often happens because families are eligible for no credit in either year one or year \ntwo. Among low-income families, those with income below twice the federal poverty level, 39 percent have a \nchange of less than $500 in their EITC, and about half have a change of less than $500 in their CTC. A virtually \nidentical share of families with no change in marital status or number of children have a change of less than \n$500 in their EITC and 56 percent of these families have a change of less than $500 in their CTC. \nAmong low-income families with children, about 40 percent see their EITC decrease by more than $500 \nand 19 percent see their CTC decrease by more than $500. Most often, when families experience a drop in their \nEITC, it is because their earnings increase. In some cases, this is because a single parent marries, bringing a \n", "Maag, Airi, and Hunter\n68\nnew source of income into the tax unit. Conversely, a decrease in earnings is the most common reason for \nan increase in the EITC (families are moving from beyond the phase-out or in the phase-out range to the \nmaximum credit range), which shows how the credit can mitigate a loss in income in some cases. When a low-\nincome family’s CTC increases, it often does so because of an increase in income rather than a change in the \nnumber of children in the tax unit. This is because low-income families have their credit limited by their earn\nings not being enough to access more credit—but very few will see earnings increase large enough to result in \nthe credit beginning to phase out. \nHelping families understand how credits are calculated might help them predict when a credit will in\ncrease or decrease. This is important because it could help families understand the financial position that they \nwill be in at tax time the following year. Understanding how credits change from year to year can also help \npolicy makers design advance credits that can be delivered without putting families at risk. For example, policy \nmakers can design provisions that protect a certain amount of credit from being clawed back at tax time if too \nmuch credit has been delivered in advance. \nOur research suggests that protecting about $500 of each advance credit would protect most families from \nneeding to repay credits at tax time. These protections would cover a smaller share of low-income families, \nespecially with respect to the EITC, which suggests that further measures are needed to protect low-income \nfamilies in particular. Otherwise, an advance credit based on last year’s tax return could result in a disruptive \ntax bill. While steps might be available to mediate changes in credit stemming from changes in income (de\npending on how soon they were reported), family changes present additional challenges. \n", "The Impact of Annual Changes in Family Structure and Income on Tax Credits\n69\nReferences\nAckerman, Deena, Janet Holtzblatt, and Karen Masken. 2009. “The Pattern of EITC Claims Over Time: A \nPanel Data Analysis.” Recent Research on Tax Administration and Compliance: Selected Papers Given at the \n2009 IRS Research Conference, IRS Research Bulletin. Washington, DC: Internal Revenue Service.\nAiri, Nikhita, Luisa Godinez-Puig, and Kim Rueben. 2022. “Helping New Mothers Understand the Benefits of \nFiling Taxes.” Washington, DC: Tax Policy Center.\nAnderson, Lydia, Paul F. Hemez, and Rose M. Kreider. 2022. “Living Arrangements of Children: 2019.” \nSuitland, Suitland-Silver Hill, MD: US Census Bureau. \nAnderson, Theresa, Amelia Coffey, Hannah Daly, Heather Hahn, Elaine Maag, and Kevin Werner. 2022. \nBalancing at the Edge of the Cliff: Experiences and Calculations of Benefit Cliffs, Plateaus, and Trade-Offs. \nWashington, DC: Urban Institute. \nCaldwell, Sydnee, Scott Nelson, and Daniel Waldinger. 2023. “Tax Refund Uncertainty: Evidence and Welfare \nImplications.” American Economic Journal: Applied Economics 15 (2): 352–76.\nCBO (Congressional Budget Office). 2019. “Marginal Federal Tax Rates on Labor Income: 1962 to 2028.” \nWashington, DC: CBO. https://www.cbo.gov/system/files/2019-01/54911-MTRchartbook.pdf. \nCox, Kris, Roxy Caines, Arloc Sherman, and Dottie Rosenbaum. 2021. “State and Local Child Tax Credit \nOutreach Needed to Help Lift Hardest-to-Reach Children Out of Poverty.” Washington, DC: Center on \nBudget and Policy Priorities.\nDowd, Tim, and John B. Horowitz. 2011. “Income Mobility and the Earned Income Tax Credit: Short-\nTerm Safety Net or Long-Term Income Support.” Public Finance Review 39 (5): 619–52. https://doi.\norg/10.1177/1091142111401008. \nDepartment of the Treasury. 2018. “Financial Report of the United States Government: Fiscal Year 2017.” \nWashington, DC: Department of the Treasury. \nFox, Liana, and Kalee Burns. 2020. “The Supplemental Poverty Measure: 2019.” Suitland, Suitland-Silver Hill, \nMD: U.S. Census Bureau.\nGAO. 2022. “Current and Future Federal Preparedness Requires Fixes to Improve Health Data and Address \nImproper Payments.” Washington, DC: Government Accountability Office.\nGodinez-Puig, Luisa, Aravind Boddupalli, and Livia Mucciolo. 2022. “Lessons Learned from Expanded Child \nTax Credit Outreach to Immigrant Communities in Boston.” Washington, DC: Tax Policy Center.\nHamad, Rita, and Matthew J. Niedzwiecki. 2019. “The Short-Term Effects of the Earned Income Tax Credit \non Health Care Expenditures among US Adults.” Health Services Research 54 (6): 1295–1304. https://doi.\norg/10.1111/1475-6773.13204.\nHoltzblatt, Janet and Janet McCubbin. 2002. “Issues Affecting Low-Income Filers.” In The Crisis in Tax \nAdministration edited by Henry Aaron and Joel Slemrod, 148–200. Washington, DC: Brookings Institution \nPress.\nIRS (Internal Revenue Service). 2022. “Common Errors for the Earned Income Tax Credit (EITC).” Washington, \nDC: IRS. \nIRS (Internal Revenue Service). 2022. “Handling the Most Common Errors.” Washington, DC: IRS.\nMaag, Elaine, H. Elizabeth Peters, Sara Edelstein. 2016. Increasing Family Complexity and Volatility: The \nDifficulty in Determining Child Tax Benefits. Washington, DC: Urban Institute. \nMaag, Elaine, H. Elizabeth Peters, Anthony Hannagan, Cary Lou, Julie Siwicki. 2017. Income Volatility: New \nResearch Results with Implications for Income Tax Filing and Liabilities. Washington, DC: Urban Institute.\nMaag, Elaine, and Michael Karpman. 2022. “Many Adults with Lower Income Prefer Monthly Child Tax \nCredit Payments.” Washington, DC: Urban Institute. \n", "Maag, Airi, and Hunter\n70\nManoli, Day, and Nicholas Turner. 2018. “Cash-on-Hand and College Enrollment: Evidence from Population \nTax Data and the Earned Income Tax Credit.” American Economic Journal: Economic Policy 10 (2): 242–271. \nhttps://doi.org/10.1257/pol.20160298. \nMeyer, Daniel R., Maria Cancian, and Steven T. Cook. 2017. “The Growth in Shared Custody in the United \nStates: Patterns and Implications.” Family Court Review 55: 500–12. https://doi.org/10.1111/fcre.12300.\nMichelmore, Katherine M., and Natasha V. Pilkauskas. 2022. “The Earned Income Tax Credit, Family \nComplexity, and Children’s Living Arrangements.” The Russell Sage Foundation Journal of the Social Sciences \n8 (5): 143–65. https://doi.og/10.7758/RSF.2022.8.5.07.\nMorduch, Johnathan, and Rachel Schneider. 2017. The Financial Diaries: How American Families Cope in a \nWorld of Uncertainty. Princeton: Princeton University Press. \nNational Taxpayer Advocate. 2020. “Earned Income Tax Credit: Making the EITC Work for Taxpayers and \nGovernment.” Washington, DC: National Taxpayer Advocate.\nPergamit, Michael R., Elaine Maag, Devlin Hanson, Caroline Ratcliffe, Sara Edelstein, and Sarah Minton. \n2014. 2014 Pilot Project to Assess Validation of EITC Eligibility with State Data: Final Report. Washington, \nDC. Urban Institute. \nRomich, Jennifer L., and Thomas Weisner. 2000. “How Families View and Use the EITC: Advanced Payment \nversus Lump-sum Delivery.” National Tax Journal 4 (2). https://doi.org/10.17310/ntj.2000.4S1.09.\nWilliams, Roberton, and Elaine Maag. 2008. “The Recession and the Earned Income Tax Credit.” Washington, \nDC: Urban Institute. \n", "2\n∇\nEstimating Audit Aftershocks\nBesnek ◆ Partington\n Lindsay ◆ Grana ◆ McGlothlin ◆ Plumley\n Plumley ◆ Rodriguez ◆ Grana ◆ McGlothlin\n \n", "", "Changes to Voluntary Compliance Following \nthe Random Enquiry Program on Income \nTax Returns\nMurat Besnek and Allan Partington (Australian Taxation Office)\n1. Introduction\nThere are three ways audits impact revenue collected by tax administrators. First, through adjustments, penal- \nties, and interest payments made during the audit process when correcting the taxpayer’s initial misreported \nliability (audit yield). Second, through changes to future voluntary compliance of audited taxpayers where the \naudit influences the subsequent reported liabilities (direct deterrent effect). Third, through spillover effects on \nnon-audited taxpayers whose reported liabilities are influenced in part by their expected probability of an au\ndit, based on their observation of the tax administration’s activities (indirect deterrent effect). Tax administra-\ntors have precise information about audit yields; however, less is known about the direct and indirect deter\nrent effects. Moreover, even though there is extensive literature on tax evasion,1 the literature on behavioural \nchanges of taxpayers is limited (Advani et al. (2019); Beer et al. (2015); Gemmell and Ratto (2012)).\nActivities like audits are commonly used by tax administrators to increase tax compliance. Without these \nstrategies, taxpayer contributions would be expected to be limited in the absence of strong altruistic motiva- \ntions. We know—as do rational taxpayers—that it is not financially possible to pursue every taxpayer who is \nnoncompliant because of audit costs. So, the payoff for noncompliance is an expected value—the payoff mul- \ntiplied by the probability of not being caught. The more credible the threat of an audit, the lower the payoff for \nnoncompliance, making it more beneficial to comply with the tax system (Bergolo et al. (2020)).\nIn this paper, we estimate the direct deterrent effect of Random Enquiry Program (REP) audits on tax \nreturns, performed by the Australian Taxation Office (ATO) in 2015, 2016, and 2017. The audits include tax- \npayers from the individuals not in business (INIB); small business–individuals in business (SB-IIB); and small \nbusiness–small company (SB-SC) population types. The estimate can be used to determine the intertemporal \nbenefits (costs) of audits, potentially influencing the number of audits being allocated to certain populations \nand/or to audits in general. Estimates of the indirect deterrent effect are beyond the scope of this study.\nOne recommendation we adopt from Gemmell and Ratto (2012) is to separately test the responses of the \nso called “compliant” and “noncompliant” taxpayers.2 This enables us to see the heterogenous treatment ef-\nfects without allowing them to cancel each other out. As a point of difference during the estimation phase, we \nuse the Poisson Pseudo Maximum Likelihood (PPML) estimator rather than ordinary least squares (OLS). \nWe believe that the PPML estimator has two distinct advantages: (1) it removes the need to alter zero-inflated \ndatasets3 and (2) the results do not rely on the normal distribution assumption (Bellego et al. (2021)).\nWhile we find that the audits change voluntary compliance, the results depend on the population type \nof the taxpayer, and if the audit finds them to be compliant or noncompliant. For instance, we find that the \nnoncompliant taxpayers in the INIB population have a negative direct deterrent effect.4 In contrast, we find \nthat the noncompliant taxpayers in the SB-IIB and SB-SC populations have a positive direct deterrent effect.\n1 For instance, the tax gap estimates provided by the Australian Taxation Office.\n2 Being noncompliant hinges upon an error being detected during the audit process.\n3 For example, in Gemmell and Ratto (2012), all the observations where yi = 0 is removed.\n4 That is to say that they report lower liabilities in the post-audit years than the control group.\n", "Besnek and Partington\n74\nSeventy-eight percent of taxpayers in the INIB population are noncompliant, so obtaining statistically sig- \nnificant estimates for the compliant taxpayers in this population are not possible. The compliant taxpayers in \nthe SB-IIB (SB-SC) population have a positive (negative) direct deterrent effect. The largest (smallest) overall \naudit yield is found in the SB-IIB (INIB) population. The audit treatment effects appear to remain steady for \nall population types. There is no indication of returning to the levels displayed by their control groups over the \nmultiple years following the audit allocation date,5 which were covered by the study.\nOur future research will involve extending the analysis by using 2018 audits on income tax returns from \nthe REP. In addition, possibly incorporating the risk-based audits from the operational data to see if the risk- \nbased audits produce different results. Estimating the indirect deterrent effect may also happen at some point \nin the future. The remainder of the paper is organised as follows: Section 2 describes the data and discusses \nwho is considered noncompliant; Section 3 explains the empirical methodology; Section 4 presents the results \nby considering what the estimated intertemporal benefits (costs) of audits imply to the current compliance \nactivities undertaken by the ATO; and Section 5 concludes the paper.\n2. Data\nThe REP involves auditing the returns of randomly selected taxpayers from the INIB, SB-IIB and SB-SC popu- \nlations. For this study, there are three REP datasets available,6 separated by the financial year of the taxpayers’ \nnet tax amount7 under investigation. Each dataset is analysed individually, but we also provide a pooled esti- \nmate. The data only includes taxpayers that are contacted by the ATO, using allocation date as a proxy for the \ndate the taxpayers are contacted. Due to internal profiling, some taxpayers are not contacted by the ATO, and \nas a result, are not included in this study (see below for more details about internal profiling).\nFor each dataset, using the same sampling approach, we randomly select a control group that is approxi- \nmately ten times larger than the treated. We check that the control groups do not include any taxpayers that \nare contacted by the ATO for other reasons during the period of the study. A Wilcoxon rank-sum test is then \napplied to confirm that the net tax amounts of the treated and control groups are similar in the pre-audited \nperiods. If the Wilcoxon rank-sum test fails, a new control group is selected until the test passes. so that the \ntreated and control groups are comparable. Once the taxpayers are comparable, we acquire the net tax amount \nfor each taxpayer between the financial years of 2011–2020. We ensure that our analysis only focuses on vol- \nuntary compliance. For instance, we remove the 2015 net tax amount for taxpayers that are a part of the 2015 \nsample. This applies to taxpayers in the treated and control groups.\nThe INIB population consists of taxpayers with no business connection. They are typically individual enti- \nties other than those identified as being in or linked to small business, high wealth or wealthy Australians or \nrecipients of passive or personal services income (PSI). The small business population focuses on small busi- \nnesses, SB-IIB being individuals and SB-SC being companies. The individuals in the small business population \ninclude taxpayers with (i) turnover less than $10 million (ii) exclusive connections to small businesses with \naggregated turnover less than $10 million, (iii) links to small business entities in the capacity of being a share- \nholder, director, trustee or partner, and (iv) PSI recipients. The companies in the small business population \nhave an aggregated turnover less than $10 million and are not controlled by high wealth groups (being groups \nwith net assets greater than $50 million with an ownership level greater than 40%).\nThe taxpayers in the REP are subject to internal profiling when they are selected. To minimise the burden \non taxpayers, where income can be matched to a third-party dataset on the ATO system and the amounts \nthat cannot be verified are immaterial, these returns are not investigated further. Such taxpayers are accepted \nas having no (or immaterial) tax adjustments. The remainder of the taxpayers in REP are then escalated to a \nreview to determine material amounts that could not be verified. The review covers, but may not be limited to:\n5 \t Allocation date refers to the date when the taxpayer is allocated to an auditor to commence the case.\n6 \t 2015, 2016 and 2017.\n7\t Net tax amount is tax on taxable income plus Medicare levy minus non-refundable offsets.\n", "Changes to Voluntary Compliance Following the Random Enquiry Program on Income\nTax Returns\n75\n• Compliance history of the taxpayer;\n• Recent financial performance of the business;\n• Comparisons of declared income and expenditure;\n• Checking merchant activity for credit card sales;\n• Comparison with industry benchmarks;\n• ATO risk flags; and\n• Property ownership.\nAs well as reviewing the affairs of the taxpayers, any directly associated individuals and entities are also \nreviewed. These associates may include:\n• Spouse and family members;\n• Partners and partnerships;\n• Companies, directors and shareholders; or\n• Trusts.\nWhere issues are found, taxpayers are taken to the next stage, which is an audit. Only the taxpayers that \nare escalated to an audit are included in this study as there is no taxpayer contact during the review stage. We \nwould expect the behaviour of the verified and reviewed taxpayers to be no different than the control group. \nApproximately 17% of the INIB, 46% of SB-IIB and 23% of the SB-SC populations are removed from REP \nsamples. Leaving behind 1,351 audits for the INIB, 466 audits for the SB-IIB, and 948 audits for the SB-SC \npopulations. Figure 1 provides a breakdown across the three financial years.\nFIGURE 1. REP Sample Size\nFinancial Year 2015 is the first time the REP took place, so the sample size is a little smaller. Sample size be- \ntween INIB and small business (SB-IIB+SB-SC) is comparable over time; though, one thing to note is that the \nsmall business population contains more companies than individuals. The size of the datasets is capped due to \nresources allocated to the REP, even though it would be beneficial to have more treated observations for this \nstudy. In terms of noncompliance, individuals seem to perform worse than companies. The INIB population is \napproximately 78% noncompliant. Companies, on the other hand, seem to conform a lot better with their tax \nobligations, never exceeding 30% in noncompliance, which can be observed from Figure 2.\n", "Besnek and Partington\n76\nFIGURE 2. Noncompliance as a Percentage of REP Sample Size\nAs expected, the audit yields are lower for the INIB population than for small businesses. The average \naudit yield for INIB is equal to $1,071 in 2015, $1,098 in 2016 and $881 in 2017. If we use the pooled dataset, the \naverage audit yield for INIB equals $1,018. The average audit yield for SB-IIB is equal to $3,914 in 2015, $2,001 \nin 2016 and $12,253 in 2017. If we use the pooled dataset, the average audit yield for SB-IIB equals $6,936. The \naverage audit yield for SB-SC is equal to $900 in 2015, $2,705 in 2016 and $4,129 in 2017. If we use the pooled \ndataset, the average audit yield for SB-SC equals $2,433. It is also apparent from Table 1 that the audit yields are \nnot enough to cover the costs of running the REP.\nTABLE 1. Average Audit Yield\nAVERAGE \n2015\n2016\n2017\nPOOLED\nINIB\n$1,071\n$1,098\n$881\n$1,018\nSB-IIB\n$3,914\n$2,001\n$12,253\n$6,936\nSB-SC\n$900\n$2,705\n$4,129\n$2,433\nREP AVERAGE\n$1,962\n$1,935\n$5,754\n$3,462\n3. Empirical Methodology\nTax administration research frequently uses positively skewed datasets where the dependent variable equals \nzero on a regular basis. Under these circumstances, using OLS for statistical inference is not appropriate, due \nto the violation of the normality assumption. The common solution is to use a log-transformed dependent \nvariable. However, logging the dependent variable is not ideal due to Jenny’s inequality. Jenny’s inequality im- \nplies that E(ln(y) )≠lnE(y), so retransforming the log terms will result in a biased estimate (Motta (2019)). This \nestimate will then need to be adjusted for heteroscedasticity.\nAnother major issue with logging the dependent variable is the inability to log zeros. If we decide to take \nthis approach, we need to add a positive constant to all the observations where the dependent variable equals \nzero or delete them altogether like Gemmell and Ratto (2012). However, removing the zeros or giving them a \nsmall positive value can worsen the heteroscedasticity (Motta (2019)). Moreover, the size of the positive con- \nstant will depend on the data at hand, adding the smallest possible value (for example, the value of 1) is not the \nleast harmful choice. Bellego et al. (2021) show that the best value for the positive constant is not necessarily \nsmall, nor equal to 1, contrary to common belief.\nUsing the PPML estimator is a better alternative to correcting the bias of a log-transformed dependent \nvariable because it can handle observations where the dependent variable equals zero (Silva and Tenreyro \n", "Changes to Voluntary Compliance Following the Random Enquiry Program on Income\nTax Returns\n77\n(2006); Correia et al. (2019)). This estimator is popular because the only condition required for consistency is \nthe correct specification of the conditional mean. Therefore, the data does not need to have a Poisson distribu\ntion, nor does the dependent variable need to be an integer (Gourieroux et al. (1984)). Although, with continu\nous variables, the assumption that the conditional mean equals the conditional variance is unlikely to hold. \nFor this reason, the standard errors need to be based on the Eicker- Huber-White robust covariance estimator.\nTo measure the change in voluntary compliance of audited taxpayers, we use a difference in differences \n(DID) model. We begin by subtracting the pre-audit net tax amount from the post-audit for treated taxpay- \ners.8 We denote this difference d₁ . Any difference in d₁ can be a result of the REP, but also other possible events. \nTo account for this, we repeat the same process for the control group. We denote this difference d₂. Subtracting \nd₂ from d₁ produces the standard DID model and it can be estimated using the following regression:\nyit=β0+β1 DPostAudit+β2 DTreated+β3 DPostAudit×DTreated+ et,\nwhere yit is the net tax amount for taxpayer i in year t, DPostAudit, is a dummy variable for the post-audit observa- \ntions DTreated, is a dummy variable for the treated taxpayers, and e is a random error term.\nThe interpretation of the coefficients is as follows: β₀ equals the average pre-audit and β₀+β₁ equals the \naverage post-audit net tax amounts for the control group. β0+β2 equals the average pre-audit and β0+β1+β2+β3 \nequals the average post-audit net tax amounts for treated taxpayers. β₃ is the DID parameter that quantifies \nthe impact of the audit.\nIn Gemmell and Ratto (2012), a modified version of the DID model is specified. The purpose of the speci- \nfication is to avoid combining the positive and negative impacts of audits. If we do not separately test the \nresponses of compliant and noncompliant taxpayers, there is a chance that we incorrectly conclude that audits \ndo not impact taxpayer behaviour. The REP does keep records of other personal information. However, due \nto the small sample size, it is not possible to include them in the DID regression. Other than year, population \ntype, and taxpayer compliance, we could not control for any other taxpayer characteristics. The version of the \nDID model we use in this study is specified below:\nyit=β0+β1 DPostAudit+β2 DPostAudit×DCompliant+β3 DPostAudit DNonCompliant+δi+et\nwith notation as described before and where D Compliant is a dummy variable for the compliant taxpayers,DNonCompliant \nis a dummy variable for the noncompliant taxpayers, δi are individual fixed effects.\nInterpretation of the coefficients is as follows: β₀+β₁ equals the average post-audit net tax amount for the \ncontrol group. β0+β1 + β2 equals the average post-audit net tax amount for the compliant taxpayers. β0+β1+β3 \nequals the average post-audit net tax amount for the noncompliant taxpayers. β₂ (β₃) is the DID parameter that \nquantifies the impact of the audit on compliant (noncompliant) taxpayers.\nOne thing to note is that when the model does not separate taxpayers based on their compliance, we do \nnot need to control for unobservable characteristics, as random sampling ensures that there are no systematic \ndifferences across the groups. However, when we run the DID model where the treated taxpayers are divided \ninto subgroups, we need to run the PPML estimator with individual fixed effects. This is to allow for the pos- \nsibility that there are systematic differences across the groups. As long as these differences stay consistent \n(fixed) between the time periods of interest, the individual fixed effects (δi) coefficient will control for these \ndifferences, even if they are unobservable.\n4. Results\nEach subsection below provides a detailed breakdown of the direct deterrent effect for a specific population \narranged by financial year. We obtain these results using reliable audit data sourced from the ATO. We employ \nthe industry standard during the estimation phase, that being the PPML estimator (following the advice of \nJeffery Wooldridge and many other academics). The model we use has no impact on the direction of the direct \n8\t For instance, for the taxpayers that are a part of the 2015 financial year, we subtract their 2011-14 net tax amount from their 2016-20.\n", "Besnek and Partington\n78\ndeterrent effect, which we confirm by comparing the results to the standard DID model that can be computed \nwithout the need of a regression. We report each financial year independently, but we base our final conclu\nsions on the coefficients acquired from the pooled estimates for the reason that they have more observations \nand combining the financial years do not seem to violate any of the assumptions of the model. The coefficients \nin the tables are in percentage form, and to compute the wider revenue effects (WRE), we multiply these coef\nficients by the average pre-audit net tax amounts of the population.\ni. Individuals Not in Business\nTable 2 presents the results for the INIB population. Recall from Section 2 that the average audit yield is \nequal to $1,071 in 2015, $1,098 in 2016 and $881 in 2017. If we use the pooled dataset, the average audit \nyield equals$1,018. The average direct deterrent effect for noncompliant taxpayers is equal to $1,043 in 2015, \n-$2,740 in 2016, and $543 in 2017. If we use the pooled dataset, the average direct deterrent effect for noncom\npliant taxpayers is -$475. Due to the small sample size, we are unable to provide a reliable estimate of the direct \ndeterrent effect for compliant taxpayers. The audit treatment effects seem to remain strong over the period of \nthe study, with no indication of returning to the levels displayed by their control groups.\nThe INIB population has the smallest overall audit yield with a negative direct deterrent effect for non- \ncompliant taxpayers. Compliant taxpayers seem to be rare in this population (22% of the sample). The results \nsuggest that the intertemporal benefits of the audits depend heavily on the indirect deterrent effect, as vol\nuntary compliance of audited taxpayers appear to deteriorate in the post-audit years. Note that the low WRE \namounts become much larger when multiplied by the number of audited taxpayers and the years they lodge \npost-audit. The audits allocated to this population should be predominantly random given the low probability \nof finding large amendments (small audit yields). For this population, the use of information and edu- cational \nstrategies may also be more cost-effective in changing the taxpayers’ perceived probability of an audit than \nrunning actual audits.\nTABLE 2. Results for Individuals Not in Business\nii. Small Business-Individuals in Business\nTable 3 presents the results for the SB-IIB population. Recall from Section 2 that the average audit yield is equal \nto $3,914 in 2015, $2,001 in 2016 and $12,253 in 2017. If we use the pooled dataset, the average audit yield \n", "Changes to Voluntary Compliance Following the Random Enquiry Program on Income\nTax Returns\n79\nequals $6,936. In 2016, the average direct deterrent effect for compliant taxpayers equals -$2,720. As for 2015 \nand 2017, we are not able provide reliable estimates. If we use the pooled dataset, the average direct deterrent \neffect for compliant taxpayers equals -$1,898. The average direct deterrent effect for noncompliant taxpayers \nis equal to $3,077 in 2015 and $5,554 in 2016. We are not able to provide a reliable estimate for 2017. If we \nuse the pooled dataset, the average direct deterrent effect for noncompliant taxpayers equals $2,616. The audit \ntreatment ef- fects seem to remain strong over the period of the study, with no indication of returning to the \nlevels displayed by their control groups.\nThe SB-IIB population has the largest overall audit yield with the direct deterrent effect depending on the \ncompliance of the treated population. Voluntary compliance of compliant taxpayers deteriorates, while non- \ncompliant taxpayers improve. Audits in this population should be mainly risk-based for two reasons: (1) it is \nlikely to uncover large amendments if the selection model is developed correctly; and (2) to avoid the risk of \nrandomly choosing compliant taxpayers that can worsen voluntary compliance. The intertemporal benefits of \naudits have the potential to be large for this population, provided that the treated include a large percentage of \nnoncompliant taxpayers.\nTABLE 3. Results for Small Business-Individuals in Business\niii. Small Company\nTable 4 presents the results for the SB-SC population. Recall from Section 2 that the average audit yield is equal \nto $900 in 2015, $2,705 in 2016 and $4,129 in 2017. If we use the pooled dataset, the average audit yield equals \n$2,433. The average direct deterrent effect for compliant taxpayers is equal to $3,742 in 2015, $4,981 in 2016 and \n$5,529 in 2017. If we use the pooled dataset, the average direct deterrent effect for compliant taxpayers equals \n$4,848. In 2016, the average direct deterrent effect for noncompliant taxpayers equals $18,130. As for 2015 and \n2017, we are not able provide reliable estimates. If we use the pooled dataset, the average direct deterrent effect \nfor noncompliant taxpayers equals $5,955. The audit treatment effects seem to remain strong over the period \nof the study, with no indication of returning to the levels displayed by their control groups.\nIn the small business population, SB-SCs provide a lower overall audit yield than SB-IIBs. Given the costs \nof running audits on companies, this is not a favourable result; especially if we want to increase audits on SB- \nSC taxpayers. However, the positive direct deterrent effect more than makes up for the lower audit yield. The \nSB-SC population displays the largest improvement in voluntary compliance following audits. Both compliant \nand noncompliant taxpayers have large positive treatment effects. Audits allocated to this population can be \n", "Besnek and Partington\n80\nrandom if preferred, as there seems to be no risk of worsening voluntary compliance due to poor selection. \nAlthough, there is no valid reason to believe that risk-based audits would perform differently.\nTABLE 4. Results for Small Business-Small Company\n5. Conclusion\nThis paper shows that audits on income tax returns in the REP conducted by the ATO alters taxpayers’ percep- \ntions of the probability of being audited. This in turn, for better or worse, changes the future voluntary compli- \nance of taxpayers depending on the type (compliant or noncompliant) and which population (INIB, SB-IIB or \nSB-SC) from which they are chosen. Understanding the direct deterrent effects of audits is important because \nit quantifies the intertemporal benefits (costs), which subsequently helps the ATO make better decisions when \nchoosing between different compliance activities, and how to allocate resources across different populations.\nBy comparing the treated and untreated taxpayers from the INIB, SB-IIB, and SB-SC populations, we es- \ntimate the change in voluntary compliance that occurs in the periods immediately after a taxpayer is audited. \nThe results highlight the fact that audits influence future taxpayer behaviour, and that separate population \ntypes respond to them differently. It also underlines the importance of separating the responses of compliant \nand noncompliant taxpayers. We find that noncompliant taxpayers in the INIB population have a negative \ndirect deterrent effect. In comparison, we find that noncompliant taxpayers in the SB-IIB and SB-SC popula- \ntions have a positive direct deterrent effect. Due to the small sample size, we are not able to obtain statistically \nsignificant estimates for compliant taxpayers in the INIB population. We find that compliant taxpayers in the \nSB-IIB (SB-SC) population have a negative (positive) direct deterrent effect. All the audit treatment effects \nseem to remain steady during the period covered by the study. The indirect deterrent effect is beyond the scope \nof this paper.\nThe INIB (SB-IIB) population has the smallest (largest) overall audit yield. For the INIB population, in- \nformation and educational strategies may be more suitable than running actual audits. Audits allocated to this \npopulation should be predominantly random, as the intertemporal benefits of audits will rely heavily on the \nspillover effects on non-audited taxpayers. As for the SB-IIB population, audits should be mainly risk-based \nto uncover the large, misreported liabilities in the population, and to avoid the risk of randomly choosing \ncompliant taxpayers to worsen voluntary compliance. The audits allocated to the SB-SC population can be \n", "Changes to Voluntary Compliance Following the Random Enquiry Program on Income\nTax Returns\n81\nrandom or risk-based, as there seems to be no risk of worsening voluntary compliance due to poor selection. \nBoth compliant and noncompliant taxpayers have large positive treatment effects.\nLastly, instead of truncating the datasets by removing all the observations where the dependent variable \nequals zero or trying to correct for the biasedness of a log-transformed dependent variable, we use a PPML \nestimator which can better handle the observations where the dependent variable equals zero. Our upcoming \nresearch will involve incorporating the 2018 REP dataset to this study. In addition, we may attempt to test the \nrisk-based audits to see if they change the results. Developing a model that can estimate the indirect deterrent \neffect is also on the agenda.\n", "Besnek and Partington\n82\nReferences\nAdvani, A., W. Elming, and J. Shaw (2019). “The Dynamic Effects of Tax Audits.” CAGE Online Working Paper \nSeries 414, Competitive Advantage in the Global Economy (CAGE).\nBeer, S., M. Kasper; E. Kirchler; and B. Erard (2015). “\nAudit Impact Study.” National Taxpayer Advocate 2015 \nAnnual Report to Congress, Volume 2: TAS Research and Related Studies, Washington, DC, pp. 67–99.\nBergolo, M., R. Ceni, G. Cruces, M. Giaccobasso, and R. Perez-Truglia (2020). “Tax Audits as Scarecrows: \nEvidence from a Large-Scale Field Experiment.” NBER Working Paper Series, 23631.\nCorreia, S., P. Guimarães, and T. Zylkin (2019). “ppmlhdfe: Fast Poisson Estimation with High-Dimensional \nFixed Effects.” arXiv e-prints.\nGemmell, N. and M.Ratto (2012) “Behavioural Responses to Taxpayer Audits: Evidence From Random \nTaxpayer Inquiries.” National Tax Journal, Vol. 65(1), pp. 33-58.\nSlemrod, J. (2019). “Tax Compliance and Enforcement.” Journal of Economic Literature, 57, 904–54. \nGourieroux, C., A. Monfort, and A. Trognon (1984). “Pseudo Maximum Likelihood Methods: Applications to \nPoisson Models.” Econometrica, 52(3): 701–20.\nSilvia J.M.C., and S. Tenreyro (2006). “The Log of Gravity.” The Review of Economics and Statistics, 88(4):\n641–658.\n", "The Long-Term Impact of Audits on \nNonfiling Taxpayers1\nIndia Lindsay, Jess Grana, and Alexander McGlothlin (MITRE), Alan Plumley (IRS, RAAS)\n1. Introduction\nBased on current estimates, nonfiling taxpayers contribute 9%, or $32 billion, towards the individual income \ntax gap (IRS (2022)). In recent years, there has been an increase in the number of potential nonfiler cases and a \nsimultaneous decline in resources allocated to audit these taxpayers. The resulting decline in audit rate is cor\nrelated with a loss of direct revenue from nonfiler audits (the assessed taxed owed, interest, and penalties from \naudited taxpayers). However, little is known about the long-term or indirect effect of audits on this group of \ntaxpayers and whether consistent declines in audits have resulted in lower voluntary compliance. This paper \nconsiders nonfiling taxpayers with at least $100,000 in reported income and estimates the indirect effect of \nField (in-person) audits on their future filing behavior.\nThe IRS Small Business/Self Employed (SBSE) division conducts audits of nonfiling taxpayers. These in-\nperson audits are comprehensive and likely to leave a lasting impression on audited taxpayers that may alter \ntheir future compliance behavior. We use administrative data from the IRS for Tax Years (TYs) 2009-2014 on \naudited nonfiling taxpayers to compare their behavior over time to a group of eligible-but-unaudited taxpayers. \nThis research will enhance the IRS’s ability to efficiently allocate audit resources, inform policymakers of \nthe impact of the IRS’s efforts to promote compliance, and contribute towards the literature on tax policy by \nhighlighting the factors influencing the filing behavior of nonfilers. This is ongoing work. In addition to the \nimpact of audits on filing behavior, future work is planned to evaluate the impact on reported total tax. The \npaper is organized as follows: Section 2 summarizes the relevant literature, Section 3 describes the audit selec\ntion process for nonfiler Field audits, Section 4 describes our data, Section 5 lays out the estimation approach, \nSection 6 presents results, and Section 7 concludes. \n2. Literature Review\nThe literature on nonfilers primarily seeks to understand nonenforcement-related determinants of filing, such \nas a taxpayer’s employment situation and demographic characteristics. Most of the literature studies the gen\neral nonfiling population and does not focus specifically on taxpayers earning more than $100,000, who typi\ncally have more complex tax situations than the median earning taxpayer, but a clear requirement to file a \ntax return. Further, to our knowledge, only three papers in the nonfiler literature evaluate the effect of past \nenforcement on future filing behavior. \n2.1 Determinants of Nonfiling \nFor this study, we define nonfilers as taxpayers with a filing obligation who fail to file a return. Prior studies \nfind that taxpayers with more easily concealed income are more likely to be nonfilers (Erard and Ho (2001)). \nFor example, taxpayers with Schedule C business income and those employed in certain occupations (such \nas mechanics and helpers) were the least likely to file. Taxpayers working in industries such as construction, \nextraction, and production were the most likely to file. The authors find that nonfiling behavior is persistent; \nthose who fail to file tend to continue to do so, and vice versa. \n1\t Approved for Public Release; Distribution Unlimited. Public Release Case Number 23-2728. This paper was produced for the U. S. government under Contract \nNumber TIRNO-99-D-00005, and is subject to Federal Acquisition Regulation Clause 52.227-14, Rights in Data—General, Alt. II, III and IV (DEC 2007) \n[Reference 27.409(a)]. No other use other than that granted to the U. S. government, or to those acting on behalf of the U. S. government under that Clause is \nauthorized without the express written permission of The MITRE Corporation. ©2023 The MITRE Corporation. \n", "Lindsay, Grana, McGlothlin, and Plumley\n84\nThe persistence of nonfiling behavior also extends to the timeliness of filing. Erard et al. (2020) find that \nindividuals who file in the prior year are 45 percentage points more likely to file in a timely manner the next \nyear than those who do not. Certain demographic characteristics, such as older age and higher income, are \nassociated with timely filing, while taxpayers with a higher filing burden, who are married, and who have in\ncome near the filing threshold are less likely to file on time. Furthermore, they find that taxpayers eligible for \nrefundable credits are more likely to file and that there is regional variation in filing compliance. \nThe literature on nonfiling behavior identifies additional determinants of filing behavior: whether the \ntaxpayer lives in a state that taxes individual income, the number of third-party forms reported to the IRS for \nthe taxpayer, and their number of dependents. Other literature points to more abstract determinants of fil\ning, such as a taxpayer’s perception of government and sense of moral duty (Santoro et al. (2020); Gangl et al. \n(2015); Robson et al. (2020)). \n2.1.1 Higher Earning Nonfilers\nErard et al. (2022) model higher earning taxpayers separately and find that taxpayers with investment, retire\nment, and self-employment income are less likely to file than those with wage income alone. Langetieg et al. \n(2017) reach a similar conclusion. Erard et al. (2022) also identify persistence in the filing behavior of higher-\nearning nonfilers, like the general nonfiler population. \n2.2 Indirect Effects of Enforcement\nTo our knowledge, only three studies exist on the indirect effects of enforcement on nonfilers. One study, \nconducted in collaboration with the Bank of Greece, estimates the direct and indirect effects of audits of high \nwealth individuals and nonfilers (Tagkalakis (2014)). The paper finds that a 1% increase in the number of audits \nincreases direct revenue by 0.4% and indirect revenue by 0.1%. A drawback of this paper is that the authors \nlack access to return-level data so can conduct their analysis only at the aggregate level. \nDatta et al. (2015) estimate the effect of certain IRS enforcement activities on future filing behavior by \nevaluating nonfiler cases treated by the Automated Substitute for Return (ASFR) program. Compared to Field \naudits of nonfilers, ASFR handles a much larger volume of cases and works cases with simpler returns and a \nlower balance due. Datta et al. (2015) find that ASFR treatment increases the likelihood of filing by 11, 21, and \n27 percentage points in the 2 through 4 years post treatment. They also cite past compliance behavior as an \nimportant predictor of future compliance. \nHerlache et al. (2019) consider the impact of various mailed reminder-to-file notices on nonfilers’ prior-\nyear noncompliance and future filing behavior, from TYs 2016–2018. This research observes a 6.7% increase in \nfiling of past noncompliant returns from TY 2016, a 4.6% increase in filing of returns for TY 2017, and a 4.1% \nincrease in filing of returns for TY 2018. The impact of treatment on filing behavior was stronger for nonfilers \n(taxpayers exhibiting continuous nonfiling behavior) compared to stopfilers (compliant taxpayers predicted to \nbe at risk of becoming a nonfiler in future years). \nOverall, there is a gap in the literature analyzing both the behavior of higher-earning nonfilers and the role \nof IRS enforcement on filing behavior. In fact, Langetieg et al. (2017) cite the need for a longitudinal study of \nfiling behavior using individual level IRS data. This research aims to begin to fill this gap. \n3. Background on Audit Selection \nIn-person audits on nonfilers are conducted by either tax compliance officers or revenue agents who work in \nthe SBSE division at the IRS. The Individual Master File (IMF) Case Creation Nonfiler Identification Process \n(CCNIP) is the selection process for identifying the majority of nonfiling taxpayers eligible for SBSE Field au\ndit. Nonfilers may also be selected for audit via alternate processes, such as referral programs. For this research, \nthe CCNIP selection process was obtained through interviews with SBSE officials. \nFirst, the Information Returns Program (IRP) compiles reported income information from third par\nties for all taxpayers. Forms reported by third parties include wages, tips, and other compensation paid to \n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n85\nemployees and reported to the IRS by their employers, in addition to forms furnished to the IRS from other \nentities, such as banks, and other financial institutions. This IRP information is combined with available infor\nmation from taxpayers’ prior tax returns to estimate total income.\nIf a taxpayer is identified to likely have a tax liability yet has not voluntarily filed a return, the Return \nDelinquency Program may initiate the process of notifying the taxpayer. Up to two notices may be sent to \nthe nonfiling taxpayer, informing them of their delinquency in filing and requesting their tax return. If the \ntaxpayer responds to either of these letters, their return may be accepted as filed or their case is assigned to an \nauditor to verify information. Taxpayers who remain as nonfilers are grouped into the Taxpayer Delinquency \nInvestigations (TDI) inventory. The IRS applies screening criteria and may distribute TDI taxpayers, based on \nspecific taxpayer and tax return characteristics, to one of three enforcement functions: ASFR, Collection, or \nField audit. To be eligible for Field audit, taxpayers typically must have an estimated tax liability above an IRS-\nspecified threshold and total reported income typically exceeding $100,000. \nThe SBSE Field office receives the lists of eligible TDI cases, estimates everyone’s tax liability, and assigns \na priority score. The priority score is a function of the taxpayers’ estimated balance due and the likelihood of \nsecuring the balance due. Cases are assigned codes specific to the type of audit required, sorted by region, and \nranked by priority. Top priority cases are sent to regional field offices and assigned to tax auditors according to \neach region’s workplan and available resources. In addition to auditing nonfiling TDI cases, Field audits may \nbe conducted on returns that are filed in response to delinquency notices and meet selection criteria. \n4. Data\n4.1 Sample Construction \nThis study uses taxpayer and audit record data obtained from the IRS Compliance Data Warehouse (CDW) us\ning primary Taxpayer Identification Numbers. The treatment group consists of nonfiling taxpayers in the TDI \nLists workstream who were subject to audits between TYs 2009 to 2014 and is compared to a control group \nthat consists of taxpayers who were not audited but were in the TDI Lists workstream during the same period. \nEach taxpayer is assigned a “baseline year” that is defined as the tax year the taxpayer entered the sample, ei\nther because they were audited in that tax year (treatment group) or because they were eligible-but-unaudited \nin that tax year (control group). We analyze these taxpayers’ tax reporting behavior 5 years before this baseline \nyear through 8 years after, creating a dataset measuring taxpayer behavior from 2004–2022. \n4.1.1 Treatment Group\nThe treatment group consists of all nonfiling taxpayers audited from the TDI Lists workstream during the \nbaseline period (TYs 2009–2014). Data on taxpayers audited from TDI Lists were obtained from IRS audit \nrecord data. We include the primary returns selected for audit in each tax year and exclude “pickups”—returns \nfrom the same taxpayer for other tax years that were audited because of the primary audit. \n4.1.2 Control Group \nThe control group includes unaudited nonfilers identified by CCNIP during TYs 2009–2014. Taxpayer data \nwere extracted from the CCNIP database using queries designed to replicate the SBSE screening criteria for \nthis population. We verified income, tax due, and filing status to ensure taxpayers met the primary selection \ncriteria. The control group excludes taxpayers who filed late, were secondary filers, or who filed in response to \na delinquency notice in the baseline year. \n4.1.3 Sample Cleaning\nAmong audited taxpayers, we drop those with missing or unmatched audit record data. We also remove tax\npayers who were selected for audit outside of the CCNIP process (such as the State Audit Reporting Program \nand various referral programs). Because we exclusively source the control group from CCNIP, we do so for the \ntreatment group as well. Our sample contained audited taxpayers that had a baseline year tax return on file. \n", "Lindsay, Grana, McGlothlin, and Plumley\n86\nThese individuals either filed a Form 1040 for the tax year of the audit prior to audit start or filed in response \nto delinquency notices. Regardless of late filing, these individuals may still have been audited by the nonfiling \nField audit group if their return met selection criteria. These individuals are dropped from the sample. \nAmong the control group, taxpayers with audits in the 6 years before and after baseline are dropped from \nthe sample so we estimate the impact of the baseline audit only. We also remove any taxpayers in the control \ngroup that were identified by CCNIP but later deemed not to have a tax liability. \nFor both the treatment and control groups, taxpayers are removed from the sample if they died within 8 \nyears of their baseline year. During the 2009–2014 period, some taxpayers were candidates for audit in mul\ntiple baseline years. To assign each taxpayer only one baseline year, we applied de-duplication rules. Taxpayers \naudited more than once are assigned their first audit year as their baseline year. Taxpayers considered eligible \nmore than once (but never audited during our baseline period) are also assigned their first eligible year as their \nbaseline year. Taxpayers appearing in both the treatment and control group during this period are assigned to \nthe treatment group with their first audit year as their baseline year.\n4.2 Dependent Variable \nOur model’s dependent variable is fact of filing, a binary variable that equals 1 if the taxpayer files a return and \n0 otherwise. This variable is created for each taxpayer in our sample for the 5 years preceding their baseline \nyear to the 8 years following. For baseline years, all taxpayers in our sample have a fact of filing equal to 0, by \ndefinition. We construct fact of filing for off-baseline years by consolidating filing information on a taxpayer \nfrom the Information Returns Transaction File (IRTF). For a given tax year, a taxpayer is considered to have \nfiled if they filed a Form 1040 (timely or late), is listed as a secondary filer on another taxpayer’s Form 1040, is \nselected for a nonfiling audit but is later deemed to not have a tax liability, or is selected for a nonfiling audit \nbut filed prior to the audit. \nA taxpayer has fact of filing set to 0 if they are a known nonfiler or a “ghost.” In the context of this study, \nthe term nonfiler refers to a taxpayer who was identified by CCNIP as having a tax liability but did not volun\ntarily file a return. The term nonfiler includes nonfiling taxpayers experiencing a nonfiler audit or some other \ntreatment by an IRS nonfiler program. Though these individuals may file in response to treatment, their fact \nof filing is not voluntary. A “ghost” refers to a taxpayer who did not file and is not a known nonfiler for a given \ntax year. A taxpayer could become a ghost via two mechanisms:\n1. The taxpayer does not have enough income to have an income tax liability. This could occur if a taxpayer \nsuddenly becomes unemployed and has no income. If the taxpayer had no income to report to the IRS \n(either by themselves or by third parties), they would not appear in IRS records. \n2. The taxpayer has income but does not report the income and it is not covered by third-party reporting. \nThis could occur if a taxpayer is self-employed, and the IRS does not have a means of verifying a tax \nliability in advance of an audit.\nSince taxpayers in either case would not be in IRS records, we cannot distinguish between the first case \n(no tax liability) and the second case (owes taxes); all we know about them is that they were nonfilers in the \nbaseline year and in an off-baseline year, they did not file, and they were not identified by the IRS as a non\nfiler. Based on conversations with nonfiler subject-matter experts in the IRS Research, Applied Analytics, and \nStatistics organization, we made the decision to assume ghosts were nonfilers. This assumes that income for \nhigher earning nonfilers tends to be persistent and that such taxpayers are more likely to conceal their income \nthan to have no income. \n4.3 Independent Variables \nIn addition to audit status, we control for characteristics identified from prior literature as important determi\nnants of the decision of whether to file. These include demographic and financial information, as well as past \nfiling behavior. In the current model, control variables come from the CCNIP database and are time-invariant \nbecause they are derived solely from baseline year data. This approach was chosen because taxpayers in our \n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n87\ndataset tend to become ghosts, meaning off-baseline year data are not always available. In future research, we \nhope to overcome this barrier by compiling time-varying control variables from a variety of data sources.\n4.3.1 Demographic Variables \nWe control for taxpayer level demographics, including Census region of residence,2 whether the taxpayer \nresides in a state taxing individual income, whether the taxpayer was over 65 in the baseline year, whether \nthe taxpayer was under 30 in the baseline year, and their filing status in the prior year. We treat filing status \nas a binary variable, with 1 being Married Filing Jointly and the reference level being other filing statuses \n(Single, Married Filing Separately, Widow/er, Head of Household) collapsed into one category. We also in\nclude an indicator for whether the taxpayer claimed the Earned Income Tax Credit (EITC) in the prior year. \nUnfortunately, we are inconsistent with prior literature in that we have not yet controlled for the number of \ndependent children, which is not in the CCNIP database. \n4.3.2 Financial Variables\nWe further construct a set of variables related to the taxpayers’ financial status. Total IRP income is defined as \nthe sum of all income reported on third-party forms, without subtracting possible losses or deductions. We \nalso construct an indicator for whether the taxpayer met the $100,000 threshold in the baseline year, since \nsome taxpayers in the treatment group did not.3 We also include the number of IRP forms submitted by third \nparties to the IRS, since this captures both the filing burden felt by the taxpayer and the complexity of income \nsources, and because each additional report to the IRS from third parties increases the “visibility” of that \ntaxpayer.\nWe include the difference in income between the prior year and the baseline year. Changes in income \nhave not been considered by the previous nonfiling literature but help to capture the volatility of taxpayer in\ncome. It also serves as an indicator of one source of potential financial burden that may alter filing behavior. A \npositive value indicates the taxpayer’s reported income grew in their baseline year compared to the prior year. \nAdditionally, we construct indicators to capture the presence of various income sources listed on third-party \ndocuments, including self-employment income,4 investment income,5 retirement income,6 broker transaction \nincome,7 as well as other types of reported income.8 \n4.3.3 Past Filing Behavior Variables\nLastly, we construct variables related to taxpayers’ past compliance behavior. These variables include whether \nthe taxpayer filed in the prior year, whether the taxpayer was a ghost in the prior year, and whether the tax\npayer was audited in the 6 years prior to baseline. We also control for the operational priority score, an IRS-\ninternal metric used to rank taxpayers for audit selection. \n4.4 Data Summary\nOur final sample includes a total of 5,516 taxpayers in the treatment group and 2,383 taxpayers in the con\ntrol group. Figure 1 summarizes sample size by baseline year. While the control group grows throughout the \nsample period, the treatment group remains around 500 taxpayers in 2009, 2012, 2013, and 2014 but increases \nin size in 2010 and 2011. During this time period, the overall number of potential nonfiler cases in CCNIP \nincreased from 7.1 million in 2009 to 8.4 million in 2014.9 \n2\t Census region of residence was determined from the state derived from the taxpayer’s address line or ZIP code, listed on third-party forms. If Census region of \nresidence was not present, region was set to “None.”\n3\t By sample design, all taxpayers in our control group met the $100,000 threshold in the baseline year. \n4\t Self-employment income is restricted to the types of self-employment income required to be reported to the IRS by third parties: barter income, crop insurance, \nattorney fees, fishing income, medical payments, nonemployee compensation, and patronage income. \n5\t Investment income includes income from distribution shares (Schedule K1), dividends (Schedule 1099-DIV), interest income (Schedule 1099-INT), and passive \nincome (Schedule K1).\n6\t Retirement income includes pension and Social Security payments.\n7\t Broker transaction income is defined as income from mediating the sale or purchase of property, services, or investments (Schedule 1099-B).\n8\t Other income is defined as income reported on Schedule 1099-MISC, real estate and rental income, lottery income, and business income. \n9\t A glitch in CCNIP computer processing occurred in 2012, resulting in a drop in the total nonfiling taxpayers identified in that year.\n", "Lindsay, Grana, McGlothlin, and Plumley\n88\nFIGURE 1. Sample Size by Baseline Year\n \nFigure 2 plots the distribution of the priority score for the treatment and control groups. While the audited \ngroup includes many more taxpayers with a priority score of 800 and above, there is common support in prior\nity scores across both groups. This provides evidence towards the validity of our sample construction. \nFIGURE 2. Distribution of Priority \nNote: Priority is truncated for readability. \n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n89\nFigure 3 plots the distribution of audit start date and end date for the treatment group. The majority of \naudits start 2–5 years after the baseline year and end 3–6 years after the baseline year. Given this distribution of \naudit timing, we would not expect to see an indirect effect from an audit until at least 2 years after the baseline \nyear. \nFIGURE 3. Audit Timing\nNote: Audit timing is truncated for readability. \nTable 1 summarizes the control variables in our model for the treatment and control groups. As men\ntioned above, all control variables are sourced from the CCNIP database at the relevant baseline year. Dollar-\ndenominated variables (Total IRP Income and Income Difference from PY) are adjusted to reflect 2018 U.S. \ndollars, scaled by $100,000. In terms of demographic characteristics, most taxpayers in both groups are be\ntween the ages of 30 and 65, have a filing status of single/other, and reside in a state taxing income. In terms \nof financial characteristics, most taxpayers in our sample earned more reported income in their baseline year \nthan in the prior year (about $500,000 more for both groups). Taxpayers selected for audit have an average of \n36 IRP documents compared to about 45 for the control group. Most taxpayers in the control group have in\nvestment income present and the majority of taxpayers in the treatment group have self-employment income. \nConsidering past filing behavior, about 39% of the treatment group filed in the prior year while about 50% \nof the control group did so. More than half of the treatment group were audited prior to their baseline year, \nalthough this variable captures audits of any kind (not just TDI Lists audits). The largest differences between \ngroups occur in the baseline priority score, whether the taxpayer met the $100,000 threshold for reported in\ncome, and whether a taxpayer was audited in the 6 years prior to baseline year. \n", "Lindsay, Grana, McGlothlin, and Plumley\n90\nTABLE 1. Summary Statistics for Treatment and Control Variables, TYs 2009–2014\nVariable\nMean for Treatment \nGroup\nMean for Control Group\nDifference in Means\nDemographic Variables\n \n \n \nCensus Region\n \n \n \nEast North Central\n11%\n8%\n3%\nEast South Central\n7%\n4%\n3%\nMid Atlantic\n12%\n12%\n0%\nMountain\n7%\n7%\n0%\nNew England\n5%\n4%\n1%\nPacific\n15%\n16%\n1%\nSouth Atlantic\n17%\n20%\n3%\nWest North Central\n4%\n3%\n1%\nWest South Central\n20%\n16%\n4%\nNot Available\n1%\n11%\n10%\nIncome Tax State\n73%\n75%\n2%\nOver 65\n5%\n7%\n2%\nUnder 30\n7%\n13%\n6%\nPY Filing Status\n \n \nSingle/other\n70%\n85%\n15%\nMarried filing jointly\n30%\n15%\n15%\nPY EITC\n9%\n4%\n5%\nFinancial Variables\n \n \n \nTotal IRP Income\n$5.71 (45.91)\n$5.62 (28.23) \n$0.09 \n$100,000 Threshold Indicator\n54%\n100%\n46%\nNumber of IRP Forms\n36.06 (232.96)\n44.84 (183.65)\n8.78\nIncome Difference from PY\n$4.97 (46.36)\n$5.02 (29.16)\n$0.05 \nSE Income\n69%\n45%\n24%\nInvestment Income \n45%\n72%\n27%\nRetirement Income\n21%\n21%\n0%\nBroker Transaction Income\n19%\n35%\n16%\nOther Income\n29%\n59%\n30%\nPast Filing Behavior Variables \nFiled in PY\n39%\n50%\n11%\nGhost in PY\n6%\n20%\n14%\nAny Audit Last 6 TYs\n53%\n4%\n49%\nBaseline Priority\n727 (166)\n650 (163)\n77\nNote: Dollar-denominated variables (Total IRP Income and Income Difference from PY) are expressed in terms of 2018 dollars and are scaled by $100,000. The stan\ndard deviation for continuous variables is displayed in parenthesis. Other than Baseline Priority and Number of IRP forms, all variables reflect percentages.\n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n91\n5. Methodology\nOur main methodological approach estimates a linear probability model of a taxpayer’s fact of filing in an \nevent-study type model.10 This model specifies taxpayer i’s filing behavior in year t as follows:\nAudit is a time-invariant variable set to 1 for the treatment group and 0 for the control group. The coef\nficient on Audit measures the difference in the average filing behavior across the treatment and control groups \nin all years. Year from baseline is a set of indicator variables that separately control for fact of filing behavior \nacross both groups for each year, 5 years pre-baseline through 8 years post-baseline. The baseline year is the \nreference category and is excluded from the regression. \nThe primary regressors of interest are the interactions between Audit and Year from Baseline. This set of \nvariables captures the time path of filing compliance for the audited group. We hypothesize that the estimates \nin pre-baseline years will be negative, indicating decreased filing compliance up to the baseline year, and that \nestimates in post-baseline years (beginning in the 2nd or third year from baseline) will be positive. This would \nindicate that audits increase the likelihood of subsequent filing and aligns with audit start dates (Figure 3). \nFinally, consistent with prior literature on indirect effects, we expect estimates to attenuate over time in the \npost-baseline period. \nTaxpayer Controls are the set of demographic, financial, and filing behavior variables discussed in Section \n4.3. These variables are drawn from baseline year CCNIP data and are time-invariant. Finally, Tax Year is a set \nof fixed effects capturing yearly fluctuations in fact of filing common across all taxpayers in our sample. \n6. Results\n6.1 Descriptive Analysis \nFigure 4 visualizes the distribution of the Fact of Filing variable by year from baseline for taxpayers in the treat\nment and control groups. For the treatment group, the proportion of taxpayers filing a return decreases in the \nyears leading up to audit and increases until the 5th year after the audited Tax Year. For the control group, the \nproportion of taxpayers filing a return remains around 63% in years five through two prior to baseline and \ndecreases in the 2 years leading up to the baseline year. After the baseline year, the proportion of taxpayers in \nthe control group filing remains between 25–40%. Despite slight differences in the proportion of taxpayers fil\ning in either group, the treatment and control groups exhibit similar filing behavior in the years leading up to \nbaseline. By the construction of our sample design, no taxpayer in either group filed a return in their baseline \nyear. These plots suggest that:\n• Taxpayers in both groups trend towards delinquency in the years prior to baseline;\n• The baseline year represents an outlier year for a significant portion of both the treatment and control \ngroups, as signified by the 25–75% of taxpayers who filed a return in other years; and\n• Being audited increases the likelihood of filing a return in later years (starting in the second year from \nbaseline).\n𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹 𝑜𝑜𝑜𝑜 𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹௜௧\n= 𝛽𝛽଴ + 𝛽𝛽ଵ𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴௜ + 𝛽𝛽ଶିଵସ𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌௜௧ + 𝛽𝛽ଵହିଶ଻𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴௜\n∗ 𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌𝑌௜௧ + 𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼𝛼௜ + 𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏𝜏௧ + 𝜖𝜖௜t \n( 1 ) \n10\t A linear probability model was selected for its interpretability, although we plan to explore alternate specifications (e.g., logistic regression) in future work.\n", "Lindsay, Grana, McGlothlin, and Plumley\n92\nFIGURE 4. Taxpayers Filing Over Time\nFigure 5 plots the distribution of ghost taxpayers in the control group (whom we consider as nonfilers \nin our model) and in the treatment group. The proportion of ghost taxpayers in the control group ranges \nfrom approximately 20–60%. A smaller proportion of ghosts are present in the treatment group. Both groups \nexhibit similar trends, with the proportion of ghosts decreasing in the years leading up to baseline year and \nincreasing in the years following baseline year. \nFIGURE 5. Ghost Taxpayers in the Treatment and Control Groups\n \n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n93\n6.2 Econometric Analysis\nIn this section, we summarize results from our main model. Full results are displayed in Table 2. \n6.2.1 Audit, Year from Baseline, and Interactions\nThe interaction term AuditYear from Baseline captures the indirect effect of an audit on filing behavior; the \nestimates show the time path of the fact of filing for the audited group relative to the control group. Figure 6 \nvisualizes the coefficients and their standard errors, for the Audit variable and the interaction terms.\nBased on audit timing (Figure 3) and descriptive analysis (see Figure 4), we hypothesized that the indirect \neffect would begin to appear in the second year from baseline. Table 2 confirms that this effect does begin in \nthe second year from baseline: the audited group is 5.3–13.8 percentage points more likely to file in the 2–8 \nyears from baseline than the control group. The magnitude of this effect increases during the 2–4 years post-\nbaseline and decreases thereafter (an attenuation seen in much of the prior specific indirect effects literature). \nThe negative effect for Year from Baseline -1 indicates the audited group is less like to file than the control \ngroup in the year prior to their Tax Year of audit. Besides the year prior to baseline, the insignificance of in\nteraction terms in years two and three prior to baseline and year one after baseline suggest general similarities \nin filing behavior across groups in the years surrounding baseline. Interestingly, the coefficient on Audit is not \nstatistically significant, suggesting that irrespective of treatment and baseline year, taxpayers in the control and \ntreatment groups exhibit similar filing behavior across Tax Years, on average. Finally, the positive coefficients \nestimated for the Year from Baseline variables indicate that both groups are more likely to file a return in off-\nbaseline years (i.e., the baseline year is an outlier year).\nFIGURE 6. Coefficients and Standard Errors for Audit Variables.\n", "Lindsay, Grana, McGlothlin, and Plumley\n94\nTABLE 2. Regression Results\nDependent Variable: Fact of Filing\nVariable\nParameter\nEstimate\nStandard\nError\nAudited\n0.015\n(0.012)\nYear from Baseline-5\n0.622 \n(0.015)\nYear from Baseline-4\n0.635* \n(0.014)\nYear from Baseline-3\n0.648* \n(0.014)\nYear from Baseline-2\n0.615* \n(0.014)\nYear from Baseline-1\n0.518* \n(0.013)\nYear from Baseline+1\n0.306* \n(0.013)\nYear from Baseline+2\n0.338* \n(0.014)\nYear from Baseline+3\n0.353* \n(0.014)\nYear from Baseline+4\n0.379* \n(0.014)\nYear from Baseline+5\n0.398* \n(0.015)\nYear from Baseline+6\n0.389* \n(0.016)\nYear from Baseline+7\n0.41* \n(0.016)\nYear from Baseline+8\n0.434*** \n(0.017)\nAuditedYear from Baseline-5\n0.139** \n(0.016)\nAuditedYear from Baseline-4\n0.096** \n(0.016)\nAuditedYear from Baseline-3\n0.018\n(0.016)\nAuditedYear from Baseline-2\n-0.031\n(0.016)\nAuditedYear from Baseline-1\n-0.12** \n(0.016)\nAuditedYear from Baseline+1\n0.015\n(0.016)\nAuditedYear from Baseline+2\n0.053*** \n(0.016)\nAuditedYear from Baseline+3\n0.123** \n(0.016)\nAuditedYear from Baseline+4\n0.138** \n(0.016)\nAuditedYear from Baseline+5\n0.122** \n(0.016)\nAuditedYear from Baseline+6\n0.124** \n(0.016)\nAuditedYear from Baseline+7\n0.1** \n(0.016)\nAuditedYear from Baseline+8\n0.058 \n(0.017)\nOver 65\n-0.031* \n(0.006)\nUnder 30\n-0.015* \n(0.005)\nPY EITC\n0.033* \n(0.005)\nPY Filing Status = Married Filing Jointly\n0.086* \n(0.003)\nCensus Region: East South Central\n-0.012\n(0.007)\nCensus Region: Mid Atlantic\n0.02* \n(0.006)\nCensus Region: Mountain\n-0.004\n(0.007)\nCensus Region: New England\n0.034* \n(0.008)\nCensus Region: Not Available\n-0.064* \n(0.008)\nCensus Region: Pacific\n0.022* \n(0.005)\nCensus Region: South Atlantic\n0.003\n(0.005)\nCensus Region: West North Central \n-0.02 \n(0.008)\nCensus Region: West South Central \n-0.015 \n(0.006)\nIncome Tax State\n-0.011* \n(0.004)\nNumber of IRP Forms \n0.000* \n(0.000)\n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n95\nVariable\nParameter\nEstimate\nStandard\nError\nBroker Transaction Income\n0.023* \n(0.004)\nOther Income\n0.01* \n(0.003)\nRetirement Income\n0.026* \n(0.004)\nInvestment Income\n0.078* \n(0.003)\nSE Income\n-0.007 \n(0.003)\n$100,000 Threshold Indicator\n-0.026* \n(0.004)\nIncome Difference from PY\n0.000 \n(0.000)\nTotal IRP Income\n0.000* \n(0.000)\nBaseline Priority\n0.000* \n(0.000)\nAny Audit Last 6 TYs\n0.006\n(0.004)\nFiled in PY\n0.218* \n(0.003)\nGhost in PY\n-0.073* \n(0.005)\nConstant\n-0.239*\n(0.024)\nObservations\n110,586\nR-squared\n0.211\nAdjusted R-squared\n0.211\nF Statistics\n411.224* \n(df = 72; 110,513)\nNote: p<0.05, p<0.01. \n6.2.2 Demographic Variables \nTaxpayers over 65 and under 30 have a lower probability of filing. Taxpayers claiming EITC in the year prior \nto baseline are 3.3 percentage points more likely to file in other years, and taxpayers with a filing status of \nMarried Filing Jointly are 8.6 percentage points more likely to file in other years. Results across Census regions \nconfirm prior literature findings that compliance varies across geography. Finally, living in a state that imposes \nan income tax decreases the likelihood of filing by 1.1 percentage points. \n6.2.3 Financial Variables \nHaving certain types of income, such as broker transaction income, retirement income, investment income \nand other income increases the likelihood of filing. The presence of investment income has the strongest ef\nfect compared with other types of income sources, increasing the likelihood of filing by 7.8 percentage points. \nHaving self-employment income decreases the likelihood of filing. However, since only certain categories of \nself-employment income are covered by third-party reporting, measurement error may obscure a true positive \neffect. Taxpayers who met the $100,000 threshold for reported income in their baseline year are 2.9 percentage \npoints less likely to file, suggesting a negative relationship between income and propensity to file. However, \nother income-related variables, Income Difference from PY and Total IRP Income, do not have an effect on the \nlikelihood of filing. \n6.2.4 Past Filing Behavior Variables\nInterestingly, a taxpayer’s priority score and the presence of any type of audit in the 6 years prior to baseline \ndo not have an effect on the probability of filing. Taxpayers who filed a return in the year prior to baseline are \n21.8 percentage points more likely to file in other years. If the taxpayer is a ghost in the year prior to baseline, \ntheir expected probability of filing in other years decreases by 7.3 percentage points. Together, these estimates \nsuggest there is persistence in filing behavior. \nTABLE 2. Regression Results (Continued)\nDependent Variable: Fact of Filing\n", "Lindsay, Grana, McGlothlin, and Plumley\n96\n6.3 Robustness Checks\n6.3.1 Definition of Ghosts\nOur construction of the fact of filing variable assigns ghosts to the nonfiling status on the assumption that \nindividuals who did not file and do not have third-party reported income still have a tax liability. We explore \nthe validity of this assumption by rerunning our regression, labeling ghosts as fact of filing = 1. Table 3 in the \nAppendix contains the regression results. \nFigure 7 compares the coefficients and standard errors for Audit variables between the linear probability \nmodel categorizing ghosts as fact of filing = 0 (Table 2) and the linear probability model categorizing ghosts \nas fact of filing = 1 (Table 3). The relationship between Audit and Year from Baseline on a taxpayer’s fact of fil\ning is smaller, although similar trends are observed. The negative effect for AuditYear from Baseline values of \n-5 through 2 indicates the audited group is less likely to file in all years leading up to knowledge of the audit \nstart, compared to the control group. While an indirect effect of an audit on a taxpayer’s future filing behavior \nis observed, it is significant only in years 4 and 5 from baseline, with an expected increase in the likelihood of \nfiling ranging from 3.5–3.8 percentage points. \nBy changing this assumption, the Audit variable becomes statistically significant at the 95-percent level, \nindicating taxpayers in the audited group are 2.9 percentage points more likely to file across all years. Likewise, \nthe presence of any audit in the 6 years prior to baseline now has a negative and significant effect. The relation\nship between whether a taxpayer was a ghost in the year prior to baseline and their filing behavior across all \nyears changes to a positive relationship, increasing the likelihood of filing by 14 percentage points. The influ\nence of a taxpayer’s filing in the year prior to baseline decreases, while still being positive. \nOverall, the magnitude and levels of our estimates are sensitive to the definition of ghost taxpayers, \nhowever, the trends and overall takeaways seem to be consistent despite different assumptions around these \ntaxpayers.\nFIGURE 7. Coefficients and Standard Errors for Audit Variables Depending on the \nDefinition of Ghosts.\nAudited\nAuditedYear From Baseline -5\nAuditedYear From Baseline -4\nAuditedYear From Baseline -3\nAuditedYear From Baseline -2\nAuditedYear From Baseline -1\nAuditedYear From Baseline 1\nAuditedYear From Baseline 2\nAuditedYear From Baseline 3\nAuditedYear From Baseline 4\nAuditedYear From Baseline 5\nAuditedYear From Baseline 6\nAuditedYear From Baseline 7\nAuditedYear From Baseline 8\nGhost labeled as Filing = 0\nGhost labeled as Filing = 1\n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n97\n7. Discussion\nUnderstanding nonfiling behavior is difficult due to the inherent lack of information about these taxpayers. It \nis especially curious why higher earning nonfilers do not file a return, given that they may be more visible to \nthe tax authority and because they are identified by third party data as potentially owing substantial taxes. As \nour analysis reveals, taxpayers who do not file a return often fail to do so in other years as well. These challeng\nes require creative approaches to sample selection and model design to analyze these taxpayers’ fact of filing. \nIn this paper, we provide one of the first attempts to understand the role of audits on future filing of audited \nnonfilers—a contribution to the nonfiling literature, which has largely focused on the role of non-enforcement \nrelated filing determinants. \nOur results indicate that in-person audits of nonfilers improve subsequent filing compliance. Nonfilers \nsubject to a Field audit are 5.3–13.8 percentage points more likely to file in the 2–8 years after baseline (i.e., \nthe tax year of the audited return), compared to similar but unaudited taxpayers. This effect peaks in the 4th \nyear after baseline. This finding is qualitatively similar to findings from other studies on the effect of audits on \nfuture tax compliance. \nThe sensitivity analysis on our assumption of ghosts owing a tax liability confirms the presence of an in\ndirect effect irrespective of our assumption. However, if all ghosts in our sample are missing from IRS records \nbecause they do not have a tax liability, our estimates of an indirect effect are overstated. \nThis study also sheds light on the relationship between prior and future filing behavior. Taxpayers who \nfiled in the year prior to baseline year are 21.8 percentage points more likely to file in other years (regardless \nof being audited). On the other hand, taxpayers who were unable to be identified through IRS data processes \n(ghosts) in the year prior to the baseline year are 7.3 percentage points less likely to file in other years. \n7.1 Comparison with Other Research\nWe compare our contributions to other research estimating the influence of IRS treatment on nonfiling tax\npayer’s filing behavior.\nDatta et al. (2015) modeled the filing behavior of nonfilers over a 4-year period after treatment by the \nASFR program between TYs 2007 and 2009. The ASFR program similarly treats nonfilers identified by CCNIP, \nbut focuses on lower income individuals with simpler returns—individuals with primarily wage income and \nfewer forms reported to the IRS by third parties. The ASFR program differs from an in-person Field audit as \nit treats nonfilers by estimating their balance due and interacts with taxpayers via mailed correspondence. The \nstudy estimated treatment by ASFR resulted in an 11, 21, and 27 percentage point increase in the likelihood of \nfiling 2 to 4 years after treatment, respectively. Comparatively, our estimated effects of a Field audit are smaller \nin magnitude. However, as our study monitored filing behavior through 8 years after baseline, we observed an \neffect persisting through the 8th year. \nHerlache et. al (2019) conducted a randomized control trial to explore the influence of various mailed \nnotice programs on nonfilers’ prior year noncompliance in TY 2016 and filing behavior in TYs 2017 and 2018. \nTheir population similarly consisted of nonfilers identified from CCNIP in TY 2016, but did not have any \nadditional selection criteria from this population. Across the various treatments employed, they identified a \n6.7% increase in filing of prior-year returns for TY 2016 and a 4.1–4.6% increase in filing for current and fu\nture returns, as a result of mailed reminder-to-filer notices. This study extended analysis to consider the role \nof notices on expected stopfilers, taxpayers compliant in prior years yet predicted to be at risk of becoming \nnoncompliant, identifying a 1.6 to 2.4 percentage increase in filing. \nBoth mailed reminder-to-file notices and treatment by ASFR are less expensive and require fewer re\nsources than in-person Field audits, enabling them to treat a larger population of nonfilers. Despite differences \nin type of treatment, tax years, and populations considered, the impact of mailed outreach was smaller and \nthe impact of ASFR treatment was larger, compared with our estimates. The study by Herlache et. al (2019) \nprovides insight into the role of notices as an instrument of deterrence prior to noncompliance behavior. This \ntype of treatment may be an effective form of treatment when nonfilers are unaware of either the need to file, \n", "Lindsay, Grana, McGlothlin, and Plumley\n98\nthe consequences from not filing, or their detectability by the IRS. Datta, et. al (2015) illustrates the influence of \ncorrespondence treatment on identified nonfilers. As ASFR focuses on a different population than Field audits, \nthe difference in estimates may be indicative of higher compliance rates in lower income and single source of \nincome populations. \nNonfiling individuals audited by Field tend to owe a substantial tax liability, have complex returns, and \nremain noncompliant, despite being mailed up to two delinquency notices. These high dollar noncompliance \nindividuals are a strategic focus of IRS enforcement moving forward (IRS (2023)). Nonfilers are responsible for \na substantial portion of the tax gap, and these results highlight the value of audits as a policy tool to promote \ncompliance. While audits of this group can be costlier than audits of simpler returns, maintaining audit cover\nage of the nonfiling population provides an opportunity to promote voluntary compliance as well as generate \ndirect revenue.\n7.2 Limitations and Future Research\nThere are several near-term extensions we plan to address. Foremost, we plan to estimate the effect of a non\nfiler audit on total tax reported by the taxpayer in subsequent years. This extension will provide dollar-valued \nestimates of the indirect effect that can be compared against direct revenue as well as the cost to the IRS of \nconducting these audits. Other extensions include additional robustness checks, collecting a richer set of con\ntrol variables, refining sample design, and considering a multinomial outcome variable, which are described \nin more detail below.\n7.2.1 Robustness Checks\nTo further validate model estimates and to assist with removing confounding, future work will employ propen\nsity-score matching or inverse probability weighting methods to the baseline year variables. These techniques \nwill allow for an alternative and possibly more comparable treatment and control group when estimating the \ncasual effect of an audit. \n7.2.2 Richer Control Variables\nOur current analysis relies on third-party reported data available only for the taxpayer’s baseline year. This \nlimits the ability to control for time-varying characteristics that influence filing behavior. Future work may \nconsider constructing control variables for the years leading up to the baseline year. This extension poses data \navailability challenges since a significant portion of these taxpayers are ghosts in off-baseline years. \nFuture work may also incorporate additional control variables not considered here. By capturing tax\npayers’ reported income in off-baseline years, we could verify the presence of a tax liability. As discussed in \nSection 3, CCNIP and the Returns Delinquency Program issue notices to inform taxpayers of their delinquent \ntax liability. Additional control variables can include whether the taxpayer received a notice and the type of \nnotice received. Alternatively, receiving a delinquency notice could serve as a treatment variable itself (instead \nof a TDI Lists audit). We could also control for the pattern of nonfiling: whether the taxpayer was a one-time \nnonfiler, a nonfiler with a pattern of interrupted nonfiling, or a nonfiler with a continuous pattern of nonfiling. \n7.2.3 Sample Design\nA limitation of this study is in the handling of taxpayers with multiple audits. Seventy-two percent of our treat\nment group received at least one other TDI Lists audit in off-baseline years,11 while 5.2% experienced another \ntype of audit in off-baseline years. We retain these multi-audited taxpayers in the current version of our analy\nsis to preserve sample size, but audits occurring before the baseline year likely cause us to underestimate the \nindirect effect of audit. Future research can include sensitivity analysis of the indirect effect on single-audited \ntaxpayers versus multiple-audited taxpayers. \n11\t Our deduplication rules assign multi-audited taxpayers to their first year of audit within the baseline period 2009–2014. However, taxpayers assigned to baseline \nyear 2009 could still have been audited prior to 2009. 2,120 taxpayers had a TDI Lists audit in both the 6 years prior to baseline and 6 years post baseline. 864 \ntaxpayers had a TDI Lists audit in the 6 years prior to baseline only, and 1,142 taxpayers had a TDI Lists audit in the 6 years after baseline only. \n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n99\n7.2.4 Multinomial Outcome \nThe fact of filing outcome variable captures whether a taxpayer files for a given year. However, this variable \ndoes not capture compliance. A compliant taxpayer files voluntarily and timely. Future research can consider \na three-level outcome variable to capture the distinctions between timely filing, late filing, and nonfiling. This \nwould extend this analysis to estimate the indirect effect of a Field audit on a nonfiler’s future compliance. \n", "Lindsay, Grana, McGlothlin, and Plumley\n100\nReferences\nDatta, Saurahh, Stacy Orlett, and Alex Turk. 2015. “Individual Nonfilers and IRS-Generated Tax Assessments: \nRevenue and Compliance Impacts of IRS Substitute Assessments When Taxpayers Don’t File.” Internal \nRevenue Service. https://www.irs.gov/pub/irs-soi/15rescondatta.pdf.\nErard, Brian and Chih-Chin Ho. 2001. “Searching for Ghosts: Who Are the Nonfilers and How Much Tax Do \nThey Owe?” Journal of Public Economics 81(1): 25-50. https://doi.org/10.1016/S0047-2727(00)00132-8.\nErard, Brian, Patrick Langetieg, Mark Payne, and Alan Plumley. 2020. “Ghost in the Income Tax Machinery”\n. \nMunich Personal RePEc Archive 100036. https://mpra.ub.uni-muenchen.de/100036/.\nErard, Brian, Tom Hertz, Pat Langetieg, Mark Payne, and Alan Plumley. 2022 “To File or Not To File? What \nMatters Most?” Working Paper.\nGangl, Katharina, Erich Kirchler, Christian Lorenz, and Benno Torgler. 2015. “Wealthy Tax Non-Filers in a \nDeveloping Country: Taxpayer Knowledge, Perceived Corruption, and Service Orientation in Pakistan.” In \nB. Peeters, H. Gribnau, & J. Badisco (Authors), Building Trust in Taxation (pp. 355-376). Intersentia. https://\ndoi.org/10.1017/9781780684734.\nGovernment Accountability Office. 2015. “IRS Return Selection: Certain Internal Controls for Audits in the \nSmall Business and Self-Employed Division Should Be Strengthened.” GAO-16-103. https://www.gao.gov/\nproducts/gao-16-103.\nHerlache, Anne, Ishani Roy, Alex Turk, and Stacy Orlett. 2019. “Enforcement Versus Outreach – Impacts on \nTax Filing Compliance” The IRS Research Bulletin Publication 1500 (Rev. 6-2020). https://www.irs.gov/pub/\nirs-prior/p1500--2020.pdf.\nInternal Revenue Service. 2019. “Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 2011-\n2013.” Publication 1415 (Rev. 09-2019). https://www.irs.gov/pub/irs-prior/p1415--2019.pdf.\nInternal Revenue Service. 2022. “Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 2014-\n2016.” Publication 1415 (Rev. 08-2022). https://www.irs.gov/pub/irs-pdf/p1415.pdf.\nInternal Revenue Service. 2023. “Internal Revenue Service Inflation Reduction Act Strategic Operation Plan \nFY 2023-2013.” Publication 3744 (Rev. 04-2023). https://www.irs.gov/pub/irs-pdf/p3744.pdf.\nLangetieg, Patrick, Mark Payne, and Alan Plumley. “Counting Elusive Nonfilers Using IRS Rather Than Census \nData”\n. 2017. Internal Revenue Service. https://www.irs.gov/pub/irs-soi/17resconpayne.pdf.\nRobson, Jennifer, and Saul Schwartz. 2020. “Who Doesn’t File a Tax Return? A Portrait of Non-Filers.” \nCanadian Public Policy 46(3): 323-339. https://doi.org/10.3138/cpp.2019-063.\nSantoro, Fabrizio, Edward Groening, Winnie Mdluli, and Mbongeni Shongwe. 2021. “To File or Not To \nFile? Another Dimension of Tax Compliance – the Eswatini Taxpayer’s Survey.” Journal of Behavioral and \nExperimental Economics 95 101760. https://doi.org/10.1016/j.socec.2021.101760. \nTagkalakis, Athanasios O. 2014. “The Direct and Indirect Effect of Audits on the Tax Revenue in Greece.” \nEconomics Bulletin 34(2): 984-1001. http://www.accessecon.com/Pubs/EB/2014/Volume34/EB-14-V34-\nI2-P91.pdf.\n", "The Long-Term Impact of Audits on Nonfiling Taxpayers\n101\nAppendix\nFIGURE 8. Proportion of Audited Taxpayers Meeting $100,000 Income Threshold\n$100k Income Threshold Met\nTABLE 3. Regression Results: Labeling Ghosts as Filing = 1\nDependent Variable: Fact of Filing\nVariable\nParameter\nEstimate\nStandard\nError\nAudited\n0.029 \n(0.011)\nYear from Baseline-5\n0.89* \n(0.014)\nYear from Baseline-4\n0.879* \n(0.014)\nYear from Baseline-3\n0.837* \n(0.013)\nYear from Baseline-2\n0.785* \n(0.013)\nYear from Baseline-1\n0.679* \n(0.012)\nYear from Baseline+1\n0.49* \n(0.012)\nYear from Baseline+2\n0.594* \n(0.013)\nYear from Baseline+3\n0.65* \n(0.013)\nYear from Baseline+4\n0.704* \n(0.014)\nYear from Baseline+5\n0.74* \n(0.014)\nYear from Baseline+6\n0.774* \n(0.015)\nYear from Baseline+7\n0.8* \n(0.015)\nYear from Baseline+8\n0.793* \n(0.016)\nAuditedYear from Baseline-5\n-0.035* \n(0.015)\nAuditedYear from Baseline-4\n-0.062** \n(0.015)\nAuditedYear from Baseline-3\n-0.083** \n(0.015)\nAuditedYear from Baseline-2\n-0.138** \n(0.015)\nAuditedYear from Baseline-1\n-0.229** \n(0.015)\nAuditedYear from Baseline+1\n-0.076** \n(0.015)\nAuditedYear from Baseline+2\n-0.051** \n(0.015)\nAuditedYear from Baseline+3\n0.02\n(0.015)\nAuditedYear from Baseline+4\n0.038** \n(0.015)\nAuditedYear from Baseline+5\n0.035* \n(0.015)\nAuditedYear from Baseline+6\n0.015\n(0.015)\n", "Lindsay, Grana, McGlothlin, and Plumley\n102\nVariable\nParameter\nEstimate\nStandard\nError\nAuditedYear from Baseline+7\n0.006\n(0.015)\nAuditedYear from Baseline+8\n0.02\n(0.016)\nOver 65\n0.012* \n(0.006)\nUnder 30\n0.058* \n(0.005)\nPY EITC\n0.029* \n(0.005)\nPY Filing Status = Married Filing Jointly\n0.046* \n(0.003)\nCensus Region: East South Central\n-0.006\n(0.007)\nCensus Region: Mid Atlantic\n0.03* \n(0.005)\nCensus Region: Mountain\n0.009\n(0.006)\nCensus Region: New England\n0.037* \n(0.007)\nCensus Region: Not Available\n0.073* \n(0.007)\nCensus Region: Pacific\n0.035* \n(0.005)\nCensus Region: South Atlantic\n0.023* \n(0.005)\nCensus Region: West North Central \n-0.013\n(0.008)\nCensus Region: West South Central \n0.003\n(0.006)\nIncome Tax State\n-0.006\n(0.004)\nNumber of IRP Forms \n0.000* \n(0.000)\nBroker Transaction Income\n-0.02* \n(0.004)\nOther Income\n-0.019* \n(0.003)\nRetirement Income\n-0.012* \n(0.003)\nInvestment Income\n0.012* \n(0.003)\nSE Income\n-0.014* \n(0.003)\n$100,000 Threshold Indicator\n-0.018* \n(0.003)\nIncome Difference from PY\n0.000 \n(0.000)\nTotal IRP Income\n0.000* \n(0.000)\nBaseline Priority\n0.000* \n(0.000)\nAny Audit Last 6 TYs\n-0.023* \n(0.003)\nFiled in PY\n0.172* \n(0.003)\nGhost in PY\n0.14* \n(0.005)\nConstant\n-0.129* \n(0.023)\nYear Fixed Effects\nY\nObservations\n110,586\nR-squared\n0.25\nAdjusted R-squared\n0.249\nF Statistics\n510.736*\n(df = 72; 110513)\np<0.05, **p<0.01. \nTABLE 3. Regression Results: Labeling Ghosts as Filing = 1 (Continued)\nDependent Variable: Fact of Filing\n", "Silver Lining: Estimating the Compliance \nResponse to Declining Audit Coverage1\nAlan Plumley and Daniel Rodriguez (IRS, RAAS), Jess Grana and Alexander McGlothlin (MITRE)\nI. Introduction\nHow much additional revenue would likely be generated if the IRS enforcement budget were increased by \n$X per year? The answer to that question is far from simple. It likely depends on things such as the size of \nthe current budget and how it is allocated to enforcement, services, IT investments, etc. It will also depend \non how the current and additional enforcement budgets are allocated to the various enforcement programs. \nCertainly, one impact on overall revenue would come in the form of increased direct enforcement revenue \n(i.e., the additional tax paid by those audited for the tax year that was subjected to the enforcement). However, \nit is also likely that this direct effect of increased enforcement would be accompanied by some indirect revenue \neffects—whether due to a subsequent change in compliance behavior among the specific taxpayers who were \nthe subjects of the enforcement (known as the “specific indirect effect”), or due to a change in compliance \nbehavior among taxpayers in the general population who were not the subjects of the enforcement (known as \nthe “general indirect effect”). \nThere have been numerous attempts over the last 40 years to estimate the general indirect effect of changes \nin IRS enforcement—particularly changes in audit coverage rates. Unlike the direct effect of audits, the indi\nrect effects are not directly observable. In principle, any indirect effect on voluntary compliance is the differ\nence between the tax that taxpayers pay given the audits and the tax they would have paid had the audits not \nhappened. Because the counterfactual amount of tax that would have been paid in the absence of the audits \ncannot be observed, it must be estimated. \nThere have been two major approaches to estimating the general indirect effect of audits: (1) demonstra\ntion models; and (2) comprehensive models. Demonstration models attempt to demonstrate that a general in\ndirect effect exists, at least in a given context—typically within a particular segment of the population (e.g., sole \nproprietors) through a specific type of network (such as the network of taxpayers who are clients of the same \ntax preparer) and according to a particular behavioral mechanism (e.g., deterrence). However, even if such \nanalyses do demonstrate that taxpayers in audited networks behave differently than taxpayers in unaudited \nnetworks (for example), it would seem likely that many taxpayers participate in multiple networks simultane\nously (e.g., employer networks, professional networks, community networks, etc.), and it is not clear that the \nseparate impact of these multiple networks on such a taxpayer would be additive; taxpayers undoubtedly form \ntheir perceptions in a more subtle way based on all the factors in their environment. Although demonstra\ntion models do lend themselves to theoretical premises and practical experimentation, such narrowly defined \nanalyses would not answer the question posed at the beginning of this paper about the impact of an increase \n(or decrease) in the overall enforcement budget. That is one rationale for a comprehensive model. Such models \nare agnostic about the mechanism(s) affecting taxpayer behavior and are generally not restricted to a narrow \nsubset of the population. However, they depend heavily on being able to control for all the main drivers of \nbehavior in addition to the enforcement activity in question. \nThis paper represents an initial attempt to estimate comprehensive models of the impact of individual \nincome tax audits on the general population. It is motivated by the observation that, due to a steady decline \n1\t Approved for Public Release; Distribution Unlimited. Public Release Case Number 23-2714. This paper was produced for the U. S. Government under Contract \nNumber TIRNO-99-D-00005, and is subject to Federal Acquisition Regulation Clause 52.227-14, Rights in Data—General, Alt. II, III and IV (DEC 2007) \n[Reference 27.409(a)]. No other use other than that granted to the U. S. Government, or to those acting on behalf of the U.S. Government under that Clause is \nauthorized without the express written permission of The MITRE Corporation. © 2023 The MITRE Corporation.  \n", "Plumley, Rodriguez, Grana, and McGlothlin\n104\nin IRS budgets over the last 12 or so years, individual income tax audit coverage rates (the percentages of any \ngiven subpopulations that are audited) have declined substantially (see Figure 1). Although the decline in IRS \nbudgets that precipitated this decline in audit rates has been a dark cloud over tax administration through\nout this period, this dark cloud may have a silver lining: it provides us with an excellent natural experiment \nfor determining whether that sustained decline in audit coverage might have prompted an increase in non\ncompliance (perhaps with the hope that a recovery of audit coverage might regain some or all of any loss in \ncompliance). Fortunately, the IRS conducted National Research Program (NRP) audits on a separate stratified \nrandom sample of individual income tax returns each tax year (TY) from 2006–2014. The results of these au\ndits, weighted up to represent the entire population of tax returns in each year, allow us to determine whether \nthe population (either as a whole or with respect to subpopulations therein) increased their noncompliance as \naudit rates fell. \nFIGURE 1. Audit Coverage Trend Among Individual Income Tax Returns, TYs 2006–2015\n* Coverage rate = (number of returns audited) / (total number of returns filed) for the tax year\nFigure 2 illustrates the relationship during this time period between the audit coverage rate trend and the \ntrend in noncompliance—measured by the Net Misreporting Percentage (NMP)2 on Tax After Refundable \nCredits (TARC)—for IRS Examination Activity Code 272,3 which includes over half of all individual income \ntax returns.4 Figure 2 shows an overall upward trend in noncompliance contemporaneous with a declining \ntrend in the audit coverage rates over these years, suggesting the presence of a general indirect effect among \nthis large group of taxpayers.\n2\t The NMP is defined as the aggregate net amount misreported on a given line item across a group of returns divided by the sum of the absolute values of the \ncorresponding amounts that should have been reported. The absolute values are used in the denominator to ensure that negative amounts do not distort the \naggregates.\n3\t IRS divides the population into mutually exclusive activity code categories based on characteristics like tax return type, the amount of income, gross receipts, or \nassets, and whether certain tax benefits are claimed. See Table 5.\n4\t Schedules C and F are used to report nonfarm and farm sole proprietor income and expenses, respectively; Schedule E is used to report income from rental real \nestate, royalties, partnerships, S corporations, estates, trusts, or residual interests in real estate mortgage investment conduits; and Form 2106 is used to report \nemployee business expenses.\n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n105\nFIGURE 2. Audit Coverage and NMP Trends, Activity Code 272,5 TYs 2006–2014\nThis finding seems to support the widely held presumption that IRS enforcement conducted on a few \ntaxpayers (who are thought to be noncompliant) indirectly has a positive impact on the compliance behavior \nof the general population, although it is far from conclusive. Consider, for example, that:\n• Similar plots for other segments of the population do not exhibit a clearly negative relationship between \naudit rate and noncompliance trends (see Figure 14 of the Appendix).\n• Taxpayers likely do not react to (or even know about) contemporaneous trends in audit coverage; their \nperceptions may form over time.\n• A negative correlation between audit coverage and noncompliance does not prove causation. There are \nlikely many other factors—including other IRS actions, tax policy changes, and societal trends—that \ninfluence taxpayer behavior.\nFor these and other reasons, this paper applies econometric techniques to the NRP data to isolate any \ngeneral indirect effects from other factors that influence voluntary compliance. This is ongoing work. We have \nfocused on the impact of audit coverage rates for this paper, but we intend to expand the scope eventually to in\nclude other IRS actions as data and statistical considerations permit. The paper is organized as follows: Section \n2 reviews the relevant empirical literature; Section 3 describes our data; Section 4 summarizes our estimation \nmethods; Section 5 presents our empirical results; and Section 6 concludes the paper.\n2. Literature Review\nThe literature on the impact of deterrence on taxpayer noncompliance includes the specific indirect effects and \ngeneral indirect effects of IRS enforcement—both a taxpayer’s prior audits and their knowledge of other audits \n5\t Total Positive Income < $200,000 and No EITC or Schedules C, E, F, or Form 2106. These represent 55.3% of the population over this time period.\n", "Plumley, Rodriguez, Grana, and McGlothlin\n106\naffect their perceived probability of being audited, which may influence their compliance choices. This paper \nis relevant to general indirect effects—the effect of IRS contacts (such as audits) on those who are mostly \n6 not \ncontacted themselves. Most studies of the general indirect effect are demonstration models that focus on one \ncontext and indirect mechanism (e.g., communication from a tax return preparer within his network of clients \nabout IRS audits conducted on a subset of his clients). While this is conceptually straightforward and may \ndemonstrate the existence of a general indirect effect, there are bound to be many other contexts and mecha\nnisms that produce other general indirect effects. Indeed, any given taxpayer may be a member of multiple \nsuch networks, and their combined effect may not be the simple sum of their separately estimated effects. We, \ntherefore, consider in this paper comprehensive models that capture the indirect effect of all enforcement and \nservice activities across the taxpayer population regardless of the many behavioral mechanisms that may be \ninvolved. \n2.1 Demonstration Models\nMost papers in the general indirect effects literature trace 1) the effect of certain audits or contacts (either oper\national or experimentally assigned), 2) on a subpopulation (e.g., Earned Income Tax Credit (EITC) claimants), \nand 3) within defined networks (e.g., geographic, preparer, supply chain). Using well-identified networks sup\nports strong identification strategies whereby a treatment group (i.e., a network that had an audited member) \nis compared against a similar, but untreated group. However, the disadvantage of this approach is that findings \nmay not be generalizable outside of a specific context or behavioral mechanism. \nFor example, Boning et al. (2020) find that the indirect effect of audits propagates through tax preparer \nnetworks; when a firm is audited, other firms sharing the same tax preparer also remit more tax thereafter. \nBohne and Nimczik (2018) find that tax avoidance behaviors follow managers and tax experts as they trans\nfer between firms. Pomeranz (2015) finds that after a firm is audited, tax compliance also improves among \nthat firm’s suppliers. Chetty et al. (2013) find that EITC knowledge (as proxied by income bunching) diffuses \nthrough geographic networks. Regarding individual audits, some papers find evidence of geographic spillovers \n(Drago, Mengel, and Traxler (2020)) and spillovers within family networks (Alstadsæter, Kopczuk, and Telle \n(2019)), while others find mixed or no evidence of an indirect effect (Meiselman (2018); Perez-Truglia and \nTroiano (2018); Grana et al. (2022)). These mixed results indicate that context matters,: whether there is an \nindirect effect depends on the quasi-experimental research design choices, the specific network or community \nstudied, or even the country of focus. \n2.2 Comprehensive Models\nWhile useful for qualitative understanding of the nature of deterrence, these prior findings do not direct\nly translate into operational applications such as budget justification. For example, IRS budget requests to \nCongress cite a return on investment (ROI) of about $6 in direct revenue for every $1 of enforcement fund\ning, “before considering the significant deterrence effects” (IRS (2023)). The “significant deterrence effects” in \ntheory include effects arising 1) from all IRS enforcement activities, 2) across the general taxpayer population, \nand 3) across all possible (or as many as possible) networks of propagation. In other words, the estimated in\ndirect effects should be as comprehensive as possible.\nA handful of papers target this “comprehensive indirect effect” by evaluating the effect of audit rates on the \ngeneral population. Instead of constructing taxpayer-level networks, these papers typically model compliance \nin the aggregate (e.g., state or zip code level). A common approach evaluates the effect of the contemporaneous \naudit rate (as a proxy for audit probability) on compliance using an instrumental variable estimation method. \nThis method is often applied because of the endogeneity problem that arises when not only do audit rates im\npact taxpayer compliance behavior, but that behavior also influences audit rates. Findings using this approach \nalso are mixed. \nFor example, using state-level panel data, Dubin, Graetz and Wilde (1990), Plumley (1996), and Dubin \n(2007) find that the indirect effect of audits are six, eleven, and nine times that of the direct effect, respectively. \nDubin and Wilde (1988) and Grana et al. (2022) use ZIP code level panel data and find mixed evidence of an \n6\t For a review of the literature on the specific indirect effect of audits, see Nicholl et al. (2020). \n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n107\nindirect effect, varying across taxpayer subpopulations and audit categories. In some cases, these papers find \nan unexpected positive association between audit rates and compliance (such as among high income nonbusi\nness taxpayers). \nTauchen, Witte, and Beron (1993) use microdata from the IRS Taxpayer Compliance Measurement \nProgram (TCMP)7 and find that the indirect effect of audits is twice the size of the direct effect—but is only \nstatistically significant for high income taxpayers. Hoopes, Mescall and Pitman (2012) take a similar approach \nusing corporate returns and find that doubling the audit rate increases effective tax rates by 7%. Notably, they \nsurvey corporate tax executives and find that many take note of historical audit rates. Due to these mixed find\nings, a conservative estimate put forward by the U.S. Treasury is an indirect effect that is three times the direct \neffect (Treasury (2019)). \nThis paper adds to this literature by using alternative model specifications and exploiting new data. Like \nTauchen, Witte, and Beron (1993), we use individual microdata from the successor to TCMP to capture non\ncompliance. We also conduct a parallel analysis using compliance measures captured by the automated docu\nment-matching program. We differ from prior research in our econometric specification: instead of the con\ntemporaneous audit rate, we evaluate the effect of lagged audit rates on compliance. As we discuss in Section 4, \nlagged audit rates are more likely to be the correct specification of taxpayer knowledge about IRS enforcement, \nand it eliminates the possibility that the audit rate is endogenous with taxpayer compliance. \n3. Data\nOur methodology relies on modeling individual level compliance as a function of IRS audit rates, while con\ntrolling for other drivers of compliance. Our primary compliance measure is derived from NRP microdata, \nwhich allows us to control for return-level variables. However, we interpret the behavior of the individuals in \nthe NRP sample as being representative of similar taxpayers in the general population. Therefore, we are inter\nested in the aggregate audit rate faced by the segment of the population represented by the NRP taxpayer—not \nthe audit probability of the taxpayer in the NRP sample. Audit rates are constructed by aggregating IRS en\nforcement data.\n3.1 Dependent Variables\nWe use data on returns audited through the NRP, which selects a stratified random sample of individual in\ncome tax returns for examination for a given tax year. Because the NRP sample is designed to be representa\ntive of the population, audits through the NRP examine taxpayers who might not have been examined under \nnormal operational audit procedures. These audits potentially encompass the whole tax return, as opposed to \ntargeting specific areas of noncompliance, as in operational audits. The program provides useful information \nabout noncompliance among the general population and the insights it reveals are used to update operational \naudit selection procedures, improve resource allocation, and provide estimates of the tax gap (IRS (2022)).\nWe select all returns audited through the NRP for TYs 2006–2014.8 For each return, we use the re\nported amounts and NRP-corrected amounts of certain line items. Our primary outcome variable is the Net \nMisreported Amount (NMA), a concept used throughout tax gap studies (IRS (2022)). It is calculated for a \ngiven set of line items as the difference between the correct amounts and reported amounts for each return. \nWe calculate seven measures of NMA based on categories of line items at the return level that span different \ntypes of taxes, income, and offsets. For income and tax categories, NMA is calculated as Corrected Income (or \nTax)—Reported Income (or Tax), and positive NMA values indicate underreporting of income or taxes. For \noffset categories, NMA is calculated as Reported Offsets—Corrected Offsets, and positive NMA values indicate \noverstatement of offsets.\n7\t TCMP, a precursor to IRS’s NRP, contained detailed information on compliance (resulting from detailed audits) for a random sample from the population.\n8\t 2015 NRP data was released at the time of the writing of this report, and we are adding these data to our sample in ongoing work. \n", "Plumley, Rodriguez, Grana, and McGlothlin\n108\nTable 1 summarizes these NMA measures. Our first measure of the NMA is based on the return’s total \nTARC. For each return, we derive the amounts of total tax after all refundable credits.9 This results in the TARC \nfor each return (i.e., total tax less refundable credits). Both total tax and refundable credits are considered be\ncause misreporting can occur in either category. TARC is a measure that applies to all taxpayers in our sample, \nregardless of types of income or offsets.\nFor each return, we compute the NMA for six groups of tax return line items based on how visible they \nare to the IRS. Four of the line-item groups relate to different types of income (Visibility Groups 1-4 of Table \n1), while the remaining two groups combine offsets to income (Visibility Group 5) or offsets to tax (Visibility \nGroup 6), as defined in Table 1. We define visibility as the degree to which income or offsets are subject to \nwithholding and/or information reporting. Compliance on income reporting varies with the “visibility” of the \nincome. Income subject to little or no information, such as sole proprietor income, makes up the largest por\ntion of the underreporting tax gap (IRS (2022)). \nVisibility Group 1 is the income category subject to the most information reporting and withholding, \nwhile Visibility Group 4 is subject to the least. We hypothesize that compliance on certain line items may be \nmore responsive to IRS audit rates than others. For example, rising audit rates may induce taxpayers to accu\nrately report income that is subject to substantial information reporting (since such income would be discov\nerable by an audit). Whether taxpayers behave similarly for income with no information reporting is unclear \nsince such income can be difficult to validate, whether through NRP or operational audits. In our analysis, we \nevaluate each NMA measure as the dependent variable in separate analyses. \nUnlike for the TARC outcome, the Visibility Group outcomes evaluate only taxpayers to whom the relevant \nincome or offsets apply. We remove from each Visibility Group analysis taxpayers who report zero amount \nand have zero true (corrected) amount of those line items. This ensures that a zero NMA value corresponds to \ncompliance behavior and not to irrelevance of line items for the given taxpayer. \nTABLE 1. NMA Measures\nNMA Measure\nCategory\nLine Items Included\nVisibility\nTARC \nTax\nTotal tax and refundable credits\nMixed\nVisibility Group 1\nIncome\nWages & Salaries\nHigh: subject to substantial informa\ntion reporting and withholding\nVisibility Group 2\nIncome\nPensions and annuities, unemployment com\npensation, dividend income, interest income, \nstate income tax refunds, and taxable social \nsecurity\nSubstantial: subject to substantial \ninformation reporting\nVisibility Group 3\nIncome\nPartnerships/S corp. income, capital gains, \nand alimony income\nLimited: subject to some information \nreporting\nVisibility Group 4\nIncome\nNonfarm proprietor income, other income, \nrents and royalties, farm income, and form \n4797 income\nLow: subject to little or no information \nreporting\nVisibility Group 5\nOffsets to \nincome\nAdjustments, deductions, and exemptions\nMixed: subject to varying amounts of \ninformation reporting\nVisibility Group 6\nOffsets to tax\nRefundable and nonrefundable credits\nMixed: subject to varying amounts of \ninformation reporting\n9\t Tax credits that are either fully or partially refundable are the Earned Income Tax Credit, the Child Tax Credit, the Education Credits, and the Health Insurance \nPremium Tax Credit.\n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n109\n3.2 Independent Variables\n3.2.1 Audit Rates\nThe primary regressors of interest are audit rates. We construct the audit rate for a given tax year from IRS en\nforcement data as the number of unique tax returns that were audited for that year divided by the total number \nof unique returns filed for that year. We also create separate audit rates for each activity code. Thus, while our \ndependent variable and other control variables are specified at the return level, audit rates are specified at the \naggregate level for the activity code of the taxpayer. \nTable 5 of the Appendix summarizes the 12 activity codes that categorize individual returns. Activity codes \nare delineated by income thresholds, the claiming of certain credits (like EITC), and the reporting of certain \nincome or expenses (like Schedule C for nonfarm sole proprietors and Schedule F for farm sole proprietors). \nAs the third column of Table 5 shows, the majority of the taxpayer population falls in Activity Codes 272 and \n273—those with modest annual income10 (below $200,000) and with no active business income or expenses. \nOur baseline specification “assigns” each return the audit rate for its activity code. This decision reflects \nthe likelihood that taxpayers are most responsive to audits of similarly situated taxpayers. However, it is pos\nsible that taxpayers are not so discerning and that a higher-level audit rate is more salient. To address this, \nwe aggregate activity codes into four groups: EITC, Non-Business Mid-Income, Business, and Non-Business \nHigh-Income. These groupings are used to construct audit rates for sensitivity analysis in Section 5.2.3.\n3.2.2 Control Variables\nFor each NRP return, our control variables are constructed from tax characteristics that may help explain \ncompliance behavior. These include filing status (whether the taxpayer filed as Married Filing Jointly), the total \nexemptions claimed by the taxpayer, the presence of wage income, the claiming of the child tax credit, whether \nthe taxpayer itemized deductions, whether mortgage interest was deducted, an indicator for taxpayers over 65 \nyears of age, whether the taxpayer used a paid preparer, and an indicator for electronic filing. We base these \nvariables on the taxpayer’s reported information on their return. \nWe also control for the correct amount on the return corresponding to the NMA variable of interest. For \nexample, when TARC NMA is the dependent variable, we include the corrected TARC amount as a regressor. \nWhen Visibility Group 6 (credits) NMA is the dependent variable, we include the correct amount of credits as \nthe regressor. This construction allows us to model changes in NMA that arise from compliance behavior and \nthat are not due to changes in the underlying true tax, income, or offsets. \n3.3 Data Summary\nFigure 3 summarizes sample size by activity code. We remove outliers by trimming the bottom and top 5% \nfrom the distribution of total reported income in each activity code. We also remove observations with nega\ntive NMAs, since we are primarily interested in taxpayers who underreport their total tax (or overstate refund\nable credits).11 Except for Activity Code 271, our sample includes at least 4,000 returns for each activity code \nduring TYs 2006–2014.\n10\t Income is measured as Total Positive Income (TPI), the sum of all positive amounts of income (and excluding income losses, such as from investments).\n11\t Note that descriptive statistics and plots reflect trimming of taxpayers with negative TARC NMA, for consistency. In our regressions, each Visibility Group is \nevaluated in a separate model, and we trim negative values of that Visibility Group’s NMA. This approach allows us to focus on taxpayers who underreport income \nor overstate offsets for each set of line items. \n", "Plumley, Rodriguez, Grana, and McGlothlin\n110\nFIGURE 3. Counts of NRP Returns Before and After Trimming (TYs 2006–2014)\nFigure 4 plots audit rates by activity code during TYs 2006–2014. Audit rates have declined across the \nboard, although the decline is most noticeable at the high end of the income distribution. For Activity Code \n281, the audit rate fell from 10.8% in 2008 to 2.6% in 2014. Audit rates for other activity codes experienced \nproportional declines, albeit from a lower starting level of audit coverage rate. \nFIGURE 4. Audit Rates by Activity Code \n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n111\nFigure 5 summarizes the aggregate NMA over time by visibility group. The total NMA for the line items \nincluded in the visibility group is calculated by weighting each return-level NMA in our NRP sample (using \nNRP sampling weights) and summing across all returns. Aggregate NMA fell and then increased during this \ntime for Visibility Group 4. The totals for Visibility Groups 3 and 5 fell and plateaued somewhat. \nFIGURE 5. Aggregate NMA over Time, by Visibility Group (Weighted)\nFigure 6 disaggregates NMA totals by activity code. Certain types of taxpayers are more likely to have cer\ntain types of income and offsets and are thus more likely to contribute to NMA on those items. For example, \nActivity Code 270 makes up a large portion of misreporting on credits (Visibility Group 6) but a much smaller \nportion of misreporting on partnership/S corporation income, capital gains, and alimony income (Visibility \nGroup 3). Activity Codes 279–281, despite comprising only 3.7% of the population (per Table 5), contribute \nalmost 25% of misreporting on Visibility Group 3 income. Activity Code 272, which includes over 55% of the \npopulation, contributes the largest portion of misreporting in Visibility Groups 1 and 2, but much less for 3 \nand 4. \nFIGURE 6. Aggregate NMA by Activity Code (Weighted)\nAs stated above, our econometric specification employs NRP microdata. Table 2 summarizes the depen\ndent and independent variables in our model (excluding audit rates) by tax year. These summary statistics \n", "Plumley, Rodriguez, Grana, and McGlothlin\n112\napply to our trimmed data, and observations are weighted by NRP sampling weights. Dollar-denominated \nvariables (NMAs and Correct Amounts) are adjusted to 2018 dollars. For the average return in our sample, \nTARC NMA drops slightly then increases during this time. This trend also holds for the average NMA for most \nvisibility groups. Correct amounts of TARC and Visibility Groups 1, 3, and 4 also drop slightly, then increase \nduring this time. Commensurate with decreasing marriage rates and our aging population, the proportion of \nNRP taxpayers filing as Single/other statuses increase somewhat, as does the proportion of taxpayers over 65. \nVariables declining during this time are the proportion of taxpayers with wage income, claiming a child tax \ncredit, itemizing, and deducting mortgage interest. The use of a paid preparer fell over time, while electronic \nfiling rose dramatically until 2012 then slightly declined. \n4. Methods\nOur baseline specification models taxpayer i’s compliance in tax year t as a function of IRS enforcement and \nother drivers of compliance: 12 \nlog(NMAit +1)\n\t\n= β0+ β1 Audit Rate(g,t-2) + β2 Correct Amountit + βTaxpayer Controlsit \t\n\t\n ( 1 )\n\t\n+ αTax Yeart+δ Activity Codeg + εit\nReturn-level NMA (i.e., the NMA for TARC) is our main dependent variable, but we also evaluate separately \nthe different NMA measures for the various visibility groups from Table 1. We take a logarithmic transforma\ntion of NMA to compensate for skewness. Audit rate is the primary variable of interest. Each taxpayer is as\nsigned the audit rate for their activity code group g in our baseline model (other groupings are evaluated in \nsensitivity analyses). We lag the audit rate by 2 years to reflect the likely delay between when audits are closed \nand when other taxpayers become aware of them. Audit start rates (and closure rates) for the tax year at hand \nare not finalized until all returns for that tax year have been selected for audit (or closed). This process takes \nseveral years to resolve internally, with additional time for audit rates to be made public. In sensitivity analyses, \nwe estimate the effect of different lags. We hypothesize that will be negative—a decrease in audit rates should \nlead to an increase in noncompliance. \nWe control for the correct amount of the line items in question, depending on the dependent variable \n(TARC or visibility group). Additional taxpayer control variables refer to the variables described in Section \n3.2.2. Finally, we include fixed effects for tax year and activity code. Tax year fixed effects capture yearly fluctua\ntions in compliance that are common across all taxpayers, regardless of activity code (such as due to tax policy \nchanges).13 Activity code fixed effects capture time-invariant determinants of compliance that are unique to \neach activity code, unrelated to audit rate changes. Finally, all regressions are weighted by NRP sampling \nweights. \nOur econometric approach is most similar to Tauchen, Witte, and Beron (1993) and Hoopes, Mescall, and \nPitman (2012), who evaluate the effect of aggregate audit rates on compliance at the micro level. We differ from \ntheir approach by using lagged audit rates instead of contemporaneous ones. While a contemporaneous audit \nrate reflects audit probability for the return being filed, it is unlikely that the taxpayer knows the contempo\nraneous audit rate or their audit probability until the audit cycle for that year has completed. Rather, they are \nmore likely to be aware of historical audit rates. To the extent that audit rates change over time (which they \nhave), contemporaneous audit rates are not suitable replacements for historical ones. \nAnother departure from Tauchen, Witte, and Beron (1993) and Hoopes, Mescall, and Pitman (2012) is in \nthe treatment of the audit rates econometrically. They use an instrumental variable approach, which we opt out \nof for two reasons. First, lagged audit rates do not suffer from reverse causality, as taxpayers cannot influence \n12\t Since NRP samples different taxpayers each year, our data are pooled cross-sections rather than panel/longitudinal. \n13\t Our model currently does not control for tax policy changes that are specific to certain taxpayer groups, such as through the inclusion of activity code-tax tear \nfixed effects. Such fixed effects would be collinear with our audit rate variables, which do not vary within an activity code and tax year. In future work, we hope to \ninclude dummy variables capturing known policy changes for certain activity codes. \n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n113\nTABLE 2. Weighted Summary Statistics for NRP Sample by Tax Year\nVariable\n2006\n2007\n2008\n2009\n2010\n2011\n2012\n2013\n2014\nDependent Variables\n \n \n \n \n \n \n \n \n \nTARC NMA\n$1,680 \n$1,722 \n$1,538 \n$1,584 \n$1,704 \n$1,556 \n$1,547 \n$1,802 \n$1,856 \nVisibility Group 1 NMA\n$157 \n$175 \n$189 \n$107 \n$140 \n$78 \n$144 \n$57 \n$143 \nVisibility Group 2 NMA\n$416 \n$363 \n$347 \n$478 \n$462 \n$300 \n$395 \n$387 \n$416 \nVisibility Group 3 NMA\n$1,194 \n$1,283 \n$695 \n$688 \n$663 \n$600 \n$723 \n$717 \n$938 \nVisibility Group 4 NMA\n$3,617 \n$3,048 \n$2,762 \n$2,544 \n$2,720 \n$2,379 \n$2,827 \n$3,247 \n$3,156 \nVisibility Group 5 NMA\n$893 \n$1,561 \n$1,370 \n$1,367 \n$1,395 \n$1,404 \n$1,225 \n$1,250 \n$1,443 \nVisibility Group 6 NMA\n$330 \n$355 \n$369 \n$487 \n$545 \n$552 \n$451 \n$457 \n$447 \nIndependent Variables\n \n \n \n \n \n \n \n \n \nCorrect Amount\n \n \n \n \n \n \n \n \n \nTARC\n$10,017 \n$10,196 \n$8,915 \n$7,981 \n$8,590 \n$8,653 \n$9,679 \n$10,109 \n$10,937 \nVisibility Group 1\n$52,400 \n$52,745 \n$50,424 \n$49,944 \n$48,948 \n$47,822 \n$50,503 \n$49,492 \n$50,665 \nVisibility Group 2\n$9,715 \n$10,367 \n$9,745 \n$9,836 \n$10,191 \n$9,972 \n$9,728 \n$9,697 \n$10,141 \nVisibility Group 3\n$10,290 \n$10,028 \n$6,477 \n$5,009 \n$6,135 \n$6,507 \n$8,382 \n$8,008 \n$9,623 \nVisibility Group 4\n$11,556 \n$10,538 \n$9,613 \n$8,680 \n$9,770 \n$9,467 \n$11,211 \n$11,308 \n$11,846 \nVisibility Group 5\n$18,495 \n$18,005 \n$17,431 \n$17,023 \n$16,528 \n$15,965 \n$16,250 \n$15,990 \n$15,803 \nVisibility Group 6\n$1,091 \n$1,059 \n$1,221 \n$1,316 \n$1,213 \n$1,126 \n$1,116 \n$1,100 \n$1,149 \nFiling Status \n \n \n \n \n \n \n \n \n \nSingle/other\n57%\n58%\n57%\n57%\n59%\n60%\n60%\n61%\n60%\nMarried filing jointly\n43%\n42%\n43%\n43%\n41%\n40%\n40%\n39%\n40%\nTotal Exemptions\n \n \n \n \n \n \n \n \n \n0 or NA\n2%\n1%\n2%\n2%\n2%\n2%\n2%\n2%\n2%\n1\n32%\n31%\n31%\n33%\n33%\n33%\n34%\n34%\n35%\n2\n32%\n33%\n31%\n32%\n32%\n32%\n31%\n32%\n28%\n3\n17%\n17%\n17%\n15%\n16%\n15%\n15%\n15%\n16%\n4\n12%\n11%\n12%\n12%\n11%\n11%\n12%\n11%\n12%\n5+\n6%\n7%\n7%\n6%\n6%\n6%\n7%\n6%\n7%\nHad wage income\n85%\n85%\n85%\n85%\n84%\n83%\n85%\n83%\n83%\nClaimed child tax credit\n24%\n23%\n23%\n21%\n22%\n19%\n19%\n19%\n19%\nItemized\n46%\n46%\n41%\n39%\n41%\n40%\n40%\n39%\n38%\nDeducted mortgage interest\n36%\n37%\n33%\n31%\n32%\n30%\n30%\n29%\n27%\nOver 65\n12%\n13%\n14%\n14%\n13%\n13%\n14%\n15%\n15%\nUsed paid preparer\n66%\n66%\n65%\n62%\n63%\n62%\n62%\n62%\n59%\nFiled electronically\n50%\n65%\n71%\n73%\n80%\n84%\n84%\n70%\n70%\nNote: These summary statistics apply to our trimmed NRP sample. Statistics are weighted by NRP sampling weights. Means are displayed for NMAs and Corrected TARC, while proportions are displayed for all other variables. Dollar-\ndenominated variables are expressed in terms of 2018 dollars. \n", "Plumley, Rodriguez, Grana, and McGlothlin\n114\npast audit rates through current reporting behavior. Second, audit rates have declined across the board at \nvarying rates due to declining resources and shifts in allocation (but not in response to improved compliance), \nthereby creating a natural experiment for evaluating the causal effect of audit rates. \n5. Results\n5.1 Descriptive Analysis\nFor many groups of taxpayers, noncompliance has increased while audit rates have declined. Figure 14 of the \nAppendix plots the audit rate against the aggregate NMP on TARC by activity code. We calculate the aggregate \nNMP for each activity code by summing TARC NMA across those taxpayers, summing the absolute value of \nCorrected TARC across those taxpayers, and dividing the former by the latter. As such, NMP captures the \nextent of tax noncompliance relative to the audit-determined amount of total TARC. The plots represent NMP \nacross our trimmed dataset (i.e., outliers and negative TARC NMAs removed).\nAs Figure 14 shows, noncompliance clearly trended upwards during 2006–2014 for certain groups of tax\npayers: taxpayers with annual income below $200,000 who either 1) claimed EITC (Activity Codes 270 and \n271) or 2) operated a business or sole proprietorship (Activity Codes 274–278). Interestingly, long-term com\npliance trends are less clear for taxpayers earning $200,000 and above. These plots provide suggestive evidence \nthat not all taxpayers may respond to declining audit rates. Those taxpayers with modest total income who \nreport certain types of income (Schedule C or F) or claim certain credits (EITC) may respond the most. High-\nincome taxpayers appear to be less affected by audit rates but potentially for a different reason: they have more \nincome at stake (and more resources to weather an audit) and thus could be unmoved by a perceived change \nin audit probability. \nAlternatively, there may be a unique type of measurement error in the NRP estimate of noncompliance \nfor high income taxpayers. For example, a large portion of income from pass-through entities and offshore ac\ncounts eludes IRS detection (Guyton et al. (2021)). It is likely that NRP estimates of noncompliance, such as an \nNMP of 3–12% for taxpayers with at least $1 million income (per Figure 14), grossly understate noncompliance \nat the high end. In this case, it would be unknown to the IRS whether truthful reporting of this income has \nimproved over time (or not), limiting our ability to test for the comprehensive indirect effect within this group.\n5.2 Modeling Results\nOur main analysis estimates the comprehensive indirect effect of audit rates on various NMA measures and \ntaxpayer subsamples. We also conduct a sensitivity analysis in the specification of the audit rate variable. \n5.2.1 Baseline Results\nTable 3 presents baseline results for our full sample, in which the audit rate variable is specified as a two-year \nlag of the audit rate for each taxpayer’s activity code. Column 1 presents the effect on TARC NMA, while \nColumns 2–7 present the effects on NMA by visibility group. Since we rely heavily on audit rate variation over \ntime, tax year fixed effects could subsume some of the effect of the audit rate. Table 6 in the Appendix presents \nthe same analysis without tax year fixed effects. For the purposes of this discussion, we consider statistical \nsignificance to be at the 5% level. \nAs Table 3 shows, the effect of audit rate on compliance varies depending on the line items being evalu\nated. Audit rate has an unexpected positive effect on TARC NMA: a one percentage point increase in the audit \nrate increases NMA by 4.9% (9.9% when omitting tax year fixed effects). This unexpected result is likely driven \nby Activity Code 272, which represents an outsized portion of the population (55.3% as shown in Table 5) and \nfor which our subsequent subsample analysis produces an unexpected positive effect. The unexpected result \non TARC NMA suggests we should evaluate activity code subpopulations separately (which we do in Section \n5.2.2).\n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n115\nAudit rates have the expected negative effect on noncompliance for all Visibility Groups except for Group 4. \nFor line items with high visibility (Visibility Group 1), a one percentage point increase in audit rates decreases \nNMA on wages and salaries by 2.2% (5.1% when tax year fixed effects are removed).14 The latter estimate is \nstatistically significant. Given that the majority of taxpayers report wage/salary income (see Table 2), this full \nsample result is intuitive. For Visibility Group 2, a one percentage point increase in audit rates decreases NMA \nby 3.0–5.2% (again statistically significant only when tax year fixed effects are omitted). This group includes \ntaxpayers in a variety of situations, such as retirees with pensions/annuities income and taxpayers between \njobs receiving unemployment income. For Visibility Group 3, a one percentage point increase in audit rates \ndecreases NMA by 2.1–11.9% (significant without tax year fixed effects). This group includes partnership/S \ncorporation income, capital gains, and alimony income—sources of income with some limited information \nreporting. \nFor Visibility Group 4, audit rates do not have a discernable effect on noncompliance (in either specifica\ntion regarding tax year fixed effects). Income in this group is subject to very little information reporting (if \nany), so taxpayers may not respond to audit rates in the expected way. Further, as discussed in Section 5.1, \nNMA estimates for low visibility line items are likely to be understated. \nFinally, audit rates have the expected effect on adjustments, deductions, exemptions, and credits (Visibility \nGroups 5 and 6). A one percentage point increase in audit rates decreases NMA on adjustments, deductions, \nand exemptions by 10.4% in the baseline specification and decreases NMA on refundable and nonrefundable \ncredits by 14.9–21.8%. \n14\t The result for Visibility Group 1 is consistent with a separate analysis we conducted using Automated Underreporter (AUR) data (results are not included here \nfor conciseness) among a sample of tax returns taken from the entire population. AUR matches third-party information documents sent to the IRS with what \ntaxpayers report on their tax returns. This screens for noncompliance on line items with substantial information reporting, such as wages and salaries. We \nconstruct a measure of NMA based on AUR-corrected line items. While NRP-adjusted NMA is available only for NRP audits, AUR-adjusted NMA is available for \nall taxpayers using third-party information documents. This approach allows us to evaluate a sample of taxpayers outside the standard NRP population for this \nanalysis.\n", "Plumley, Rodriguez, Grana, and McGlothlin\n116\nTABLE 3. Full Sample Baseline Regression Results\nDependent variable: Log NMA\nTARC \nVisibility \nGroup 1 \nVisibility \nGroup 2 \nVisibility \nGroup 3 \nVisibility \nGroup 4 \nVisibility \nGroup 5 \nVisibility \nGroup 6\nAudit Rate (2-Yr Lag)\n0.049\n-0.022\n-0.030\n-0.021\n0.003\n-0.104\n-0.218\n(0.028)\n(0.019)\n(0.033)\n(0.059)\n(0.033)\n(0.037)\n(0.028)\nCorrected TARC\n0.00001\n(0.00000)\nCorrect Amount for Visibility \nGroup\n-0.00000\n0.00000\n0.00000\n0.00000\n-0.00000\n-0.00004\n(0.00000)\n(0.00000)\n(0.00000)\n(0.00000)\n(0.00000)\n(0.00000)\nTotal Exemptions 1\n1.649\n-0.335\n0.262\n0.250\n1.712*\n0.657\n0.619\n(0.143)\n(0.057)\n(0.114)\n(0.147)\n(0.136)\n(0.089)\n(0.401)\nTotal Exemptions 2\n3.134\n-0.574\n0.478\n0.843\n1.603\n3.451\n1.611\n(0.145)\n(0.059)\n(0.118)\n(0.163)\n(0.144)\n(0.092)\n(0.401)\nTotal Exemptions 3\n3.609\n-0.553\n0.579\n1.008\n1.728\n3.817\n2.302\n(0.147)\n(0.061)\n(0.121)\n(0.173)\n(0.149)\n(0.096)\n(0.402)\nTotal Exemptions 4\n3.665\n-0.557\n0.493\n0.736\n1.692\n3.860\n2.532\n(0.150)\n(0.063)\n(0.124)\n(0.179)\n(0.155)\n(0.101)\n(0.403)\nTotal Exemptions 5+\n4.005\n-0.472\n0.540\n1.195\n1.884\n3.996\n2.973\n(0.153)\n(0.065)\n(0.128)\n(0.187)\n(0.161)\n(0.106)\n(0.404)\nWage Income\n-0.087\n-0.058\n-0.169*\n-0.135\n0.116\n-0.103\n(0.038)\n(0.032)\n(0.050)\n(0.041)\n(0.042)\n(0.049)\nClaimed child tax credit\n-0.226*\n-0.058\n-0.195\n-0.042\n-0.224\n-0.574\n-0.205\n(0.031)\n(0.018)\n(0.034)\n(0.068)\n(0.052)\n(0.034)\n(0.031)\nItemized\n1.385\n-0.301\n0.056\n-0.372\n-0.122\n4.823*\n0.196\n(0.042)\n(0.027)\n(0.035)\n(0.055)\n(0.058)\n(0.043)\n(0.054)\nDeducted mortgage interest\n-0.474*\n-0.048\n0.012\n0.386*\n0.401\n-0.721\n-0.402\n(0.041)\n(0.026)\n(0.034)\n(0.056)\n(0.058)\n(0.044)\n(0.053)\nOver 65\n-0.609\n-0.270\n0.879\n-0.171\n-0.463\n-0.301\n-0.507*\n(0.040)\n(0.028)\n(0.032)\n(0.052)\n(0.049)\n(0.043)\n(0.055)\nUsed paid preparer\n0.038\n-0.045*\n-0.153\n-0.109\n0.101\n-0.113\n0.012\n(0.023)\n(0.013)\n(0.022)\n(0.043)\n(0.037)\n(0.024)\n(0.026)\nFiled electronically\n-0.167\n0.049\n-0.088*\n-0.069\n-0.292*\n-0.084\n-0.019\n(0.025)\n(0.015)\n(0.023)\n(0.040)\n(0.035)\n(0.027)\n(0.029)\nMarried-Joint Status\n-1.689\n0.083\n0.036\n-0.419\n0.179\n-2.768\n-1.055\n(0.033)\n(0.019)\n(0.036)\n(0.080)\n(0.055)\n(0.036)\n(0.035)\nConstant\n1.226\n1.263\n0.779\n2.854\n3.179\n0.179\n1.506\n(0.157)\n(0.067)\n(0.135)\n(0.206)\n(0.160)\n(0.117)\n(0.405)\nObservations\n88,521\n72,938\n63,795\n40,112\n58,919\n73,990\n48,083\nTax Year fixed effect\nY\nY\nY\nY\nY\nY\nY\nAdjusted R2\n0.133\n0.023\n0.034\n0.085\n0.235\n0.342\n0.154\nF Statistic\n400.675 \n52.387* \n66.589* \n110.544* \n533.957* 1,129.561* \n258.305*** \nDegrees of Freedom\n88,437\n72,846\n63,742\n40,064\n58,856\n73,871\n48,023\nNotes: Standard errors displayed in parentheses. p<0.10, p<0.05, p<0.01 Corrected amounts (for TARC and by visibility group) are specified in unscaled dollar \nvalues. Although statistically significant, the estimated coefficients are small because the amount of noncompliance is small relative to the overall amount of income or \noffsets.\n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n117\n5.2.2 Subsample Analysis \nThere is reason to believe that taxpayers respond differently to audit rates depending on their tax situation (such \nas the amount and types of income they earn). Certain activity codes make up a disproportionate amount of \nincome/expenses in each visibility group (see Figure 6). To the extent some line items are more responsive to \naudit rates, we would expect to see indirect effects vary for taxpayers of different activity codes as well. Prior \nliterature also has identified disparate indirect effects based on the taxpayer’s amount and visibility of income \n(e.g., Tauchen, Witte, and Beron (1993); Slemrod, Blumenthal, and Christian (2001)). \nWe estimate Equation (1) separately for each activity code segment of the population. Audit rate is speci\nfied as the audit rate for each activity code. Figure 7 displays the effects on TARC NMA by activity code. Audit \nrate has an unexpected positive effect on Activity Code 272 (taxpayers with income below $200,000 and no \nbusiness income), which likely drives the full sample result in Column 1 of Table 3. Audit rates also have an \nunexpected positive effect on Activity Code 270 (EITC-claiming taxpayers with no business or business in\ncome below $25,000). Other subsample results are mixed and largely statistically insignificant. In sensitivity \nanalysis, we find the expected negative effect of audit rate using a different lag and a more aggregate audit rate. \nThis finding suggests that a two-year lag of audit rate may not be salient to all taxpayers. \nFIGURE 7. Effect of Activity Code Audit Rate on TARC NMA\nFigure 8 displays effects on Visibility Group 1 NMA by activity code. Like the full sample results in Table 3, \nsubsample results are mostly statistically insignificant across the board. There is an unexpected positive effect \nof audit rate on Activity Code 281. Subsample results for Visibility Group 2 are largely statistically insignificant \n(Figure 9). The exceptions are an unexpected positive effect for Activity Code 272 and the expected negative \neffect for Activity Code 280. \n", "Plumley, Rodriguez, Grana, and McGlothlin\n118\nFIGURE 8. Effect of AC Audit Rate on Visibility Group 1 NMA\nFIGURE 9. Effect of AC Audit Rate on Visibility Group 2 NMA\nFigure 10 displays effects on Visibility Group 3 NMA by activity code. Audit rates have the expected nega\ntive effect for Activity Code 280. This activity code covers taxpayers earning between $200,000 and $1 million \nincome without business income, who make up a disproportionate share of the NMA in this category (relative \nto their portion of the population). \n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n119\nFIGURE 10. Effect of AC Audit Rate on Visibility Group 3 NMA\nFigure 11 displays effects on Visibility Group 4 NMA by activity code. Audit rates have the expected nega\ntive effect (statistically significant) for Activity Codes 277 and 279 and an unexpected positive effect on Activity \nCode 270. Lastly, Figure 12 and Figure 13 display effects on Visibility Group 5 and 6 (respectively). When it \ncomes to Visibility Group 5 NMA, audit rates have an unexpected positive effect on 272 and 274, although \nthese effects do not hold in sensitivity analyses. For Visibility Group 6 NMA, audits have the expected negative \neffect on Activity Codes 270 and 276 and an unexpected positive effect on Activity Codes 275 and 280. \nFIGURE 11. Effect of AC Audit Rate on Visibility Group 4 NMA\n", "Plumley, Rodriguez, Grana, and McGlothlin\n120\nFIGURE 12. Effect of AC Audit Rate on Visibility Group 5 NMA\nFIGURE 13. Effect of AC Audit Rate on Visibility Group 6 NMA\n5.2.3 Sensitivity Analysis \nWhile most general indirect effects papers use a treatment/control group study design, our approach in the \nvein of the comprehensive indirect effects literature relies on varying levels of treatment across the entire \n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n121\npopulation. As such, results may be particularly sensitive to the specification of the treatment variable (audit \nrates). We add to the literature by using lagged audit rates in our baseline specification instead of contempora\nneous ones and by testing for heterogenous effects across a variety of line items and taxpayer subpopulations. \nIn this section, we evaluate other specifications of the audit rate that may be salient in understanding taxpayer \nresponse to IRS enforcement.\nIn addition to our baseline specification of a two-year lag of activity code audit rate, we evaluate alternative \nspecifications: different lags of audit rate, audit rates grouped across some activity codes, the change in audit \nrate (rather than the level), and the average of audit rate over time. \nDifferent lags of audit rate: We replace audit rate in Equation (1) with one- through five-year lags of the \nactivity code audit rate. All five lags are included in each model concurrently. In the full sample models, audit \nrates under this specification are mostly statistically insignificant (across all seven NMA outcomes). In activity \ncode subsamples, various lags have the expected negative effect on NMA (statistically significant for certain \nactivity codes). Activity codes with statistically significant effects in the baseline specification of two-year lags \n(per Section 5.2.2) typically show similar results for a few other lags as well. In some cases, using other lags \nproduces the expected negative effect when the baseline specification does not. This suggests that different lags \nof the audit rate are salient for different taxpayers.\nGrouped audit rate: We replace audit rate in Equation (1) with audit rate defined at the level of the four \nactivity code groupings in Table 5. Each return is assigned the two-year lag of the audit rate for the activity \ncode group to which it belongs. Results under this specification tend to mirror the subsample results in Section \n5.2.2., in some cases picking up a negative effect when the baseline specification does not. For example, the \nown-group audit rate has the expected negative effect on TARC NMA for certain activity codes (while the \nbaseline regressions for TARC NMA did not yield a discernable effect). \nChange in audit rate: We replace audit rate in Equation (1) with the change in the activity code audit rate \nover time. We specify one- through five-year changes, each in a separate regression. This specification pro\nduces the expected negative effect of audit rate on TARC NMA (statistically significant), while the baseline \nspecification did not. This specification produces an unexpected positive effect on Visibility Groups 1 and 5 \nNMA, however. Results for other NMA measures are statistically insignificant.\nAverage audit rate: We replace audit rate in Equation (1) with the average activity code audit rate over \ntime. We specify one- through five-year averages, each in a separate regression. This approach produces the \nexpected negative effect of audit rate on Visibility Group 1 NMA and an unexpected positive effect on TARC \nand Visibility Group 4 NMA. Results for other NMA measures are statistically insignificant. The drawback of \nusing this specification is that it dulls the variation in audit rates over time, thereby weakening our identifica\ntion strategy. \n6. Discussion\nWhile most research on the impact that IRS enforcement efforts have on the compliance behavior of taxpay\ners in the general population evaluates specific taxpayer contexts and networks (or mechanisms), this paper \ncontributes to a small literature on the comprehensive indirect effects of IRS enforcement on voluntary com\npliance. The estimation of comprehensive indirect effects aims to capture 1) the effects of all IRS enforcement \nactivities, 2) the effects across the general taxpayer population, and 3) the effects propagating through various \nand multiple types of mechanisms. As such, these effects are relevant for IRS budget justification, which cur\nrently cites the ROI of enforcement on direct revenue and merely alludes to the existence of deterrence effects \n(IRS (2023)). \nWe advance understanding of the nature and magnitude of comprehensive indirect effects by implement\ning several novel or rarely used approaches. Ours is one of the few papers to use microdata in this area. This \nallows for more nuanced modeling of taxpayer behavior and the ability to control for return-level characteris\ntics. Departing from prior papers, we use lagged audit rates to proxy for knowledge of IRS enforcement levels. \nWhile audit rates for the tax year at hand reflect the true aggregate probability of an audit, taxpayers (and their \naccountants) can plausibly know only past audit rates. Additionally, using lagged audit rates solves the reverse \ncausality (endogeneity) problem; an earlier audit rate is not impacted by this year’s compliance. \n", "Plumley, Rodriguez, Grana, and McGlothlin\n122\nWe do not find the expected effect of audit rates on bottom-line noncompliance (i.e., on TARC). However, \nwe find that audit rates have the expected deterrence effect on certain groups of line items. Further, the effect is \nlarger for items subject to less information reporting. Misreporting on high visibility income (wage and sala\nries) drops by 5.1% with a one percentage point increase in audit rates. The same change in audit rates induces \na 5.2% drop in misreporting on income subject to substantial information reporting but not withholding (such \nas unemployment compensation), and a 11.9% drop in misreporting on income subject to only limited infor\nmation reporting (such as partnership income and capital gains). The effect on misreporting income offsets is \neven larger—a one percentage point increase in audit rates decreases misreporting of adjustments, deductions, \nand exemptions by 10.4% and misreporting of refundable and nonrefundable credits by up to 21.8%.\nThese results are intuitive. High visibility line items such as wages and salaries are screened by automated \nunderreporter programs, and misreporting on these line items may be less sensitive to audit rates per se. On \nthe other hand, misreporting on income not validated automatically should be more responsive to enforce\nment actions such as audit rates. \nNotably, we did not find a discernable effect of audit rates on misreporting of income subject to little or no \ninformation reporting. This result suggests that the deterrence effects of IRS enforcement depend on how well \nnoncompliance can be detected and validated. Taxpayers improve reporting of visible line items in the face of \nrising audits rates because when 1) true tax obligations are visible to the IRS (taxpayer-reported income can be \nmeasured against income reported by third parties) and 2) the increased probability of audit increases the like\nlihood of the IRS validating these measures, there is an incentive to change behavior and increase compliance. \nConversely, null or unexpected results can arise when the true amounts that should be reported on certain \nline items are difficult for the IRS to detect. In this case, taxpayers do not have deterrent incentives to increase \ncompliance even in the face of an audit, so their behavioral response is unclear. Moreover, for these line items, \nresearchers cannot rely on enforcement data—even that from the NRP—to be correct (due to measurement \nerror). \n6.1 Limitations and Future Research\nAs discussed, a primary limitation of this research is that NRP audits may not detect all noncompliance among \ntaxpayers with high and unreported income. Prior research has attempted to shed light on previously unde\ntected offshore accounts and passthrough income (Guyton et al. (2021)), but has not explored its relation to \nchanges in compliance over time.\nThere are several near-term extensions we plan to address. Some visibility groups include a mixture of line \nitems that reflect very different tax situations. For example, Visibility Group 2 includes retirees earning pen\nsion and Social Security income, as well as taxpayers between jobs receiving unemployment income. Further \nsubdividing NMA within visibility group may yield better understanding of taxpayer behavior based on their \ncircumstance. We also plan to evaluate different transformations of the NMA outcome variables, since nega\ntive NMAs are dropped in a log transformation.15 We also plan to convert our estimates of the comprehensive \nindirect effect into dollar values (to directly align with ROI figures). However, our results herein provide strong \nevidence that the answer to our opening question (How much additional revenue would likely be generated \nif the IRS enforcement budget were increased by $X per year?) depends on how the additional funding is al\nlocated across taxpayer groups and noncompliance opportunities or issues.\nFinally, the ultimate goal of this research is to support IRS budget justification by estimating the ROI of all \nIRS activities. IRS service, outreach, education, and IT investments plausibly have an impact on compliance, \nas well. Most taxpayers desire and strive to properly report their income. These IRS services help taxpayers \nbecome more informed and better equipped to report and pay their taxes correctly the first time. To account \nfor this, we hope to incorporate into future iterations of this work measures such as IRS website hits and level \nof service. Lastly, although we focus on individual taxpayers in this paper, prior research indicates that corpo\nrations track IRS enforcement activities in their accounting practices (Hoopes, Mescall, and Pitman (2012)). \nEstimating the deterrence effect of enforcement on corporate voluntary compliance is another area of future \nwork. \n15\t We tried an Inverse Hyperbolic Sine (IHS) transformation in lieu of the log transform, but results were highly sensitive to variable scaling. Alternatively, we plan \nto estimate regressions with an untransformed dependent variable (i.e., level of NMA).\n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n123\nReferences\nAlstadsæter, Annette, Wojciech Kopczuk and Kjetil Telle. (2019). “Social Networks and Tax Avoidance: \nEvidence from a Well-Defined Norwegian Tax Shelter.” International tax and Public Finance 26: 1291–1328. \nhttps://doi.org/10.1007/s10797-019-09568-3. \nBoning, William C., John Guyton, Ronald Hodge, and Joel Slemrod. (2020). “Heard It Through the Grapevine: \nDirect and Network Effects of a Tax Enforcement Field Experiment.” Journal of Public Economics 190: \n104261. https://doi.org/10.1016/j.jpubeco.2020.104261. \nChetty, Raj, John N. Friedman, and Emmanuel Saez. (2013). “Using Differences in Knowledge Across \nNeighborhoods to Uncover the Impacts of the EITC on Earnings.” American Economic Review 103(7): 2683-\n2721. https://www.jstor.org/stable/pdf/42920668.pdf. \nDepartment of the Treasury. (2019). “FY 2019 Budget in Brief: Internal Revenue Service, Program Summary \nby Budget Activity.” https://home.treasury.gov/system/files/266/16.-IRS-FY-2019-BIB-FY2019.pdf. \nDubin, Jeffrey A., and Louis L. Wilde. (1988). “\nAn Empirical Analysis of Federal Income Tax Auditing and \nCompliance.” National Tax Journal 41(1): 61–74. https://www.jstor.org/stable/41788709. \nDubin, Jeffrey A., Michael J. Graetz, and Louis L. Wilde. (1990). “The Effect of Audit Rates on the Federal \nIndividual Income Tax, 1977–1986.” National Tax Journal 43(4): 395–409. https://www.jstor.org/\nstable/41788861. \nDubin, Jeffrey A. (2007). “Criminal Investigation Enforcement Activities and Taxpayer Noncompliance.” \nPublic Finance Review 35(4): 500–529. https://authors.library.caltech.edu/99369/1/sswp1200.pdf. \nHoopes, Jeffrey L., Devan Mescall, and Jeffrey A. Pittman. (2012). “Do IRS Audits Deter Corporate tax \navoidance?” The Accounting Review 87(5): 1603–1639. https://www.jstor.org/stable/pdf/41721904.pdf. \nInternal Revenue Service. (2022). “Federal Tax Compliance Research: Tax Gap Estimates for Tax Years 2014-\n2016.” Publication 1415 (Rev. 08–2022). https://www.irs.gov/pub/irs-pdf/p1415.pdf. \nInternal Revenue Service. (2023). “Fiscal Year 2024 Congressional Budget Justification & Annual Performance \nReport and Plan.” Publication 4450 (Rev. 2–2023). https://www.irs.gov/pub/irs-pdf/p4450.pdf. \nGrana, Jess, Nelson Foster, Navya Kambalapally, India Lindsay, Betsy Lydon, Max McGill, Alexander \nMcGlothlin, and Brian Rhindress. (2022). “Indirect Effects Research and Support.” MITRE Technical Report. \nGuyton, John, Patrick Langetieg, Daniel Reck, Max Risch, and Gabriel Zucman. (2021). “Tax Evasion at the \nTop of the Income Distribution: Theory and Evidence.” National Bureau of Economic Research, No. w28542. \nhttps://www.nber.org/system/files/working_papers/w28542/w28542.pdf. \nLykke, Lucia, Max McGill, Leigh Nicholl, and Alan Plumley. (2020). “The Specific Indirect Effect of \nCorrespondence Audits: Moving from Research to Operational Application.” The IRS Research Bulletin. \nhttps://www.irs.gov/pub/irs-prior/p1500--2021.pdf. \nMeiselman, Ben S. (2018). “Ghostbusting in Detroit: Evidence on Nonfilers from a Controlled Field \nExperiment.” Journal of Public Economics 158: 180–193. https://doi.org/10.1016/j.jpubeco.2018.01.005. \nPerez-Truglia, Ricardo, and Ugo Troiano. (2018). “Shaming Tax Delinquents.” Journal of Public Economics 167: \n120–137. https://doi.org/10.1016/j.jpubeco.2018.09.008. \nPlumley, Alan. (1996). “The Determinants of Individual Income Tax Compliance.” Department of the Treasury, \nInternal Revenue Service, Publication 1916 (Rev. 11–96). \nPomeranz, Dina. (2015). “No Taxation Without Information: Deterrence and Self-Enforcement in the Value \nAdded Tax.” American Economic Review 105(8): 2539–2569. https://www.jstor.org/stable/pdf/43821348.pdf. \nSlemrod, Joel, Marsha Blumenthal, and Charles Christian. (2001). “Taxpayer Response to an Increased \nProbability of Audit: Evidence From a Controlled Experiment in Minnesota.” Journal of Public Economics \n79(3): 455–483. https://doi.org/10.1016/S0047-2727(99)00107-3. \n", "Plumley, Rodriguez, Grana, and McGlothlin\n124\nTauchen, Helen V., Ann Dryden Witte, and Kurt J. Beron. (1993). “Tax Compliance: An Investigation Using \nIndividual Taxpayer Compliance Measurement Program (TCMP) Data.” Journal of Quantitative Criminology \n9: 177–202. https://www.jstor.org/stable/23365801. \n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n125\nAppendix\nData Summary\nTABLE 5. Activity Code Definitions\nActivity \nCode\nDescription\nPercent of \nPopulation\nGroup\n270\nEITC present & TPI < $200,000 and Schedule C/F TGR < $25,000 or \nEITC w/o Sch C/F (As of TY 2008)\n17.1%\nEITC\n271\nEITC present & TPI < $200,000 and Sch C/F TGR > $24,999 (As of \nTY 2008)\n1.2%\nEITC\n272\nTPI < $200,000, no Sch C, E, F, or Form 2106 (As of TY 2008)\n55.3%\nNon-Business \nMid-Income\n273\nTPI < $200,000 and Sch E or Form 2106, no Sch C or F (As of TY \n2008)\n10.8%\nNon-Business \nMid-Income\n274\nNon-Farm Business w/ Sch C/F TGR < $25,000 and TPI < $200,000 \n(As of TY 2008)\n7.3%\nBusiness\n275\nNon-Farm Business w/ Sch C/F TGR $25,000 - $99,999 and TPI < \n$200,000 (As of TY 2008)\n2.1%\nBusiness\n276\nNon-Farm Business w/ Sch C/F TGR $100,000 - $199,999 and TPI < \n$200,000 (As of TY 2008)\n0.6%\nBusiness\n277\nNon-Farm Business w/ Sch C/F TGR > $199,999 and TPI < $200,000 \n(As of TY 2008)\n0.5%\nBusiness\n278\nFarm Business Not Classified Elsewhere and TPI < $200,000 (As of \nTY 2008)\n0.9%\nBusiness\n279\nNo Sch C or F and TPI > $199,999 and < $1,000,000 (As of TY 2008)\n2.4%\nNon-Business \nHigh-Income\n280\nSch C or F present and TPI > $199,999 and < $1,000,000 (As of TY \n2008)\n1.0%\nBusiness\n281\nTPI > $999,999 (As of TY 2008)\n0.3%\nNon-Business \nHigh-Income\n", "Plumley, Rodriguez, Grana, and McGlothlin\n126\nFIGURE 14. Audit Rate vs. Aggregate NMP, by Activity Code (Trimmed Data)\n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n127\nFIGURE 14. Audit Rate vs. Aggregate NMP, by Activity Code (Trimmed Data) (Continued)\n", "Plumley, Rodriguez, Grana, and McGlothlin\n128\nFIGURE 14. Audit Rate vs. Aggregate NMP, by Activity Code (Trimmed Data) (Continued)\n", "Silver Lining: Estimating the Compliance Response to Declining Audit Coverage\n129\nSupplementary Results\nTABLE 6. Full Sample Baseline Results without Tax Year Fixed Effects\nDependent variable: Log NMA\nTARC \nVisibility \nGroup 1 \nVisibility \nGroup 2 \nVisibility \nGroup 3 \nVisibility \nGroup 4 \nVisibility \nGroup 5 \nVisibility \nGroup 6\nAudit Rate (2-Yr Lag)\n0.099\n-0.051*\n-0.052\n-0.119\n0.005\n-0.018\n-0.149\n(0.025)\n(0.017)\n(0.030)\n(0.051)\n(0.030)\n(0.032)\n(0.024)\nCorrected TARC\n0.00001\n(0.00000)\nCorrect Amount for Visibility \nGroup\n-0.00000\n0.00000\n0.00000\n0.00000\n-0.00000\n-0.00004\n(0.00000)\n(0.00000)\n(0.00000)\n(0.00000)\n(0.00000)\n(0.00000)\nTotal Exemptions 1\n1.638\n-0.338\n0.267\n0.246\n1.707*\n0.658\n0.651\n(0.143)\n(0.057)\n(0.114)\n(0.147)\n(0.136)\n(0.089)\n(0.401)\nTotal Exemptions 2\n3.123\n-0.577\n0.481\n0.838\n1.598\n3.450\n1.643\n(0.145)\n(0.059)\n(0.118)\n(0.163)\n(0.144)\n(0.092)\n(0.401)\nTotal Exemptions 3\n3.598\n-0.553\n0.581\n1.005\n1.726\n3.818\n2.326\n(0.147)\n(0.061)\n(0.121)\n(0.173)\n(0.149)\n(0.096)\n(0.402)\nTotal Exemptions 4\n3.652\n-0.558\n0.496\n0.735\n1.690\n3.860\n2.554\n(0.150)\n(0.063)\n(0.124)\n(0.179)\n(0.155)\n(0.101)\n(0.403)\nTotal Exemptions 5+\n3.995\n-0.473\n0.546\n1.188\n1.882\n3.996\n2.987\n(0.153)\n(0.065)\n(0.128)\n(0.187)\n(0.161)\n(0.106)\n(0.404)\nWage Income\n-0.092\n-0.061\n-0.168*\n-0.135\n0.113\n-0.099\n(0.038)\n(0.032)\n(0.050)\n(0.041)\n(0.042)\n(0.049)\nClaimed child tax credit\n-0.229*\n-0.057\n-0.193\n-0.038\n-0.225\n-0.577\n-0.208\n(0.031)\n(0.018)\n(0.034)\n(0.068)\n(0.052)\n(0.034)\n(0.031)\nItemized\n1.386\n-0.300\n0.056\n-0.376\n-0.122\n4.818*\n0.198\n(0.042)\n(0.027)\n(0.035)\n(0.055)\n(0.058)\n(0.043)\n(0.054)\nDeducted mortgage interest\n-0.477*\n-0.048\n0.01\n0.382*\n0.398\n-0.723\n-0.400\n(0.041)\n(0.026)\n(0.034)\n(0.056)\n(0.058)\n(0.044)\n(0.053)\nOver 65\n-0.612\n-0.274\n0.878\n-0.166\n-0.462\n-0.302\n-0.522\n(0.040)\n(0.028)\n(0.032)\n(0.052)\n(0.049)\n(0.043)\n(0.055)\nUsed paid preparer\n0.033\n-0.044\n-0.154\n-0.110\n0.101\n-0.116\n0.018\n(0.023)\n(0.013)\n(0.022)\n(0.043)\n(0.037)\n(0.024)\n(0.026)\nFiled electronically\n-0.142\n0.037\n-0.090*\n-0.079\n-0.286*\n-0.065\n0.009\n(0.025)\n(0.015)\n(0.023)\n(0.040)\n(0.035)\n(0.027)\n(0.029)\nMarried-Joint Status\n-1.689*\n0.081\n0.038\n-0.422\n0.176\n-2.763\n-1.046\n(0.033)\n(0.019)\n(0.036)\n(0.080)\n(0.055)\n(0.036)\n(0.035)\nConstant\n1.264\n1.298\n0.818\n3.083\n3.235\n0.166\n1.351\n(0.157)\n(0.067)\n(0.135)\n(0.206)\n(0.160)\n(0.117)\n(0.405)\nObservations\n88,521\n72,938\n63,795\n40,112\n58,919\n73,990\n48,083\nTax Year Fixed effect\nN\nN\nN\nN\nN\nN\nN\nAdjusted R2\n0.133\n0.022\n0.033\n0.084\n0.235\n0.341\n0.151\nF Statistic \n520.980 \n \n67.154* \n85.658* \n142.824* \n697.565* 1,473.283* \n329.790*** \nDegrees of Freedom\n88,445\n72,854\n63,750\n40,072\n58,864\n73,879\n48,031\nNotes: Standard errors displayed in parentheses. p<0.10, p<0.05, *p<0.01 Corrected amounts (for TARC and by visibility group) are specified in unscaled dollar \nvalues. Although statistically significant, the estimated coefficients are small because the amount of noncompliance is small relative to the overall amount of income or \noffsets.\n", "", "3\n∇\nUnderstanding Contemporary Taxpayers\nLin ♦ Samarakoon\nLopez-Luzuriaga ♦ Scartascini\nHoopes ♦ Menzer ♦ Wilde \n", "", "Who Are Married-Filing-Separately Filers \nand Why Should We Care?\nEmily Y. Lin and Navodhya Samarakoon (Office of Tax Analysis, U.S. Department of Treasury)1\n1. Introduction\nThe U.S. federal income tax system recognizes families as an economic unit. Married couples file the income \ntax return jointly by pooling the spouses’ incomes and deducting combined allowable expenses. Married cou\nples can also elect to file separate returns, claiming the Married-Filing-Separately (MFS) filing status, but they \nare likely to face a higher tax liability as a result due to the unfavorable tax treatment of MFS status relative to \nMarried-Filing-Jointly (MFJ) status. Of the 164.4 million federal individual income tax returns filed for Tax \nYear (TY) 2020, 55.3 million were filed as MFJ and 3.9 million were filed as MFS.2 Counting each MFJ return \nas two married filers, for TY 2020, 96.6% of married filers who claimed either filing status filed jointly, leaving \nonly 3.4% electing to file as MFS. \nWhile it is well known that claiming the MFS status generally results in a higher federal income tax li\nability than claiming the MFJ status, it is little known to what extent married couples who file as MFS have a \nseparate filing penalty where they face a higher federal income tax liability by filing separately.3 Because there \nis no single condition or formula to apply, a married couple may not know which filing status leads to a lower \ntax liability until they run the calculation for both statuses. The Internal Revenue Service (IRS) Publication 501, \nDependents, Standard Deduction, and Filing Information, informs married filers that the combined tax on \nseparate returns is “generally” higher than the tax they would face on a joint return. The publication instructs \nmarried filers to “figure your tax both ways (on a joint return and on separate returns)” to be certain that they \nare “using the filing status that results in the lowest combined tax.”4 In addition to a possible lower tax bill, \nmarried couples may file separate returns for non-tax reasons. Numerous online articles, posted mostly by the \nmedia and tax preparation professionals or software companies, guide married taxpayers on how to choose the \n“better’ filing status or when it makes sense to file separately. \nIn this paper, we summarize the situations in which married couples may prefer to file as MFS and situ\nations in which filing a joint return may not be a choice for some married individuals. In addition, this paper \nfills the knowledge gap by providing novel statistics and data analysis about MFS claims. Possibly because of \nthe assorted reasons why married couples file as MFS, no single profile can describe the small number of MFS \nfilers. Our analysis shows that MFS filers consist of a diverse group of taxpayers across the income distribution \nand by how long they use this filing status. MFS filers are represented in all segments of the income distribu\ntion, with one-third having Adjusted Gross Income (AGI) below $30,000 and 14% having AGI above $100,000 \nin 2020. In addition, using administrative tax data for TYs 2013–2021, we find that over the 9-year period, \nmore than half of the MFS filers claimed the status for only 1 year, and nearly 80% used it for 3 years or shorter. \nHowever, about 5% of those who ever claimed the status during this period did so for more than 7 years.\nExamining the extent and the level of the separate filing penalty where a married couple pays more federal \nincome tax by filing separate returns, our analysis shows that approximately 19–23% of MFS filers have federal \nincome tax benefits by filing separately for an average amount of $1,513 (in 2021 dollars). Slightly fewer than a \n1\t The authors would like to thank Adam Cole and the participants in the 2023 IRS/TPC Joint Research Conference for helpful feedback. The authors analyzing the \ntax data were employees at the U.S. Department of the Treasury. The findings, interpretations, and conclusions expressed in this paper are entirely those of the \nauthors, and do not necessarily reflect the views or the official positions of the U.S. Department of the Treasury. Any taxpayer data used in this research was kept \nin a secured Treasury or IRS data repository, and all results have been reviewed to ensure that no confidential information is disclosed.\n2\t Refer to the Statistics of Income tax statistics posted on https://www.irs.gov/statistics/soi-tax-stats-individual-statistical-tables-by-filing-status. \n3\t This paper examines only the federal income tax. Examination of the total federal and state liability is beyond the scope of this paper.\n4\t See page 7 of IRS Publication 501, Dependents, Standard Deduction, and Filing Information \n", "Lin and Samarakoon\n134\nquarter of MFS files face the same federal income tax liability when filing a joint return, and about 53 to 59% \nof MFS filers have a federal income tax penalty by filing separately with an average penalty of $1,863 to $2,140. \nTaxpayer income and the presence of itemized deductions are positively associated with the bonus status. In \naddition, because MFS filers are generally ineligible for the Earned Income Tax Credit (EITC), the separate \nfiling penalty is more prevalent among MFS filers who would claim the EITC when filing a joint return. \nAlthough MFS status concerns only a small number of taxpayers, this filing status is associated with sev\neral policy and tax administration issues, including complexity, equity, and compliance. Complexity arises not \nonly because married couples may have to calculate tax twice to decide on the filing status, but for taxpayers \ngoing through a separation or divorce, it can be confusing to determine the correct filing status. Separating \nindividuals may have the living arrangements akin to those of unmarried individuals who file as single or \nhead-of-household, but the tax rules governing marital status for the determination of filing status can be \ncomplicated to understand and interpret. On equity, MFS filers face an unfavorable tax treatment with respect \nto refundable tax credits. For low-income individuals who have difficulties in filing a joint return with their \nspouses, they would be denied the credits by filing as MFS. Lastly, the disparate tax liabilities across filing sta\ntuses, wherein filing as MFS leads to a higher tax liability than filing as unmarried filers, creates an incentive \nfor separating individuals to misreport filing status. Because there is no third-party information about taxpay\ners’ filing status, it is challenging for the IRS to detect this potential noncompliance absent an audit. \nOur analysis shows that the regulatory and legislative efforts to allow vulnerable MFS filers to claim the \nPremium Tax Credit (PTC) and EITC in limited situations resulted in a very small fraction of MFS filers \nclaiming each credit. Fewer than 2% of MFS filers claimed the PTC in recent years and, in 2021, the first year \nin which EITC was extended to MFS filers, 2% of MFS filers claimed the EITC. Because it is difficult to assess \ntaxpayer eligibility under the specified rules that entitle MFS filers to these credits, further study is needed to \ndetermine whether the current claims are at their potential levels. Also, given the narrowly defined situations \nin which these credits are made available for MFS filers, MFS filers may need assistance in understanding their \neligibility. \nFinally, using audit results from a stratified random sample of individual income tax returns, we find that \nMFS status is susceptible to misreporting. During TYs 2006–2014, an average of 1.74% of returns were filed \nas MFS each year, but the audit results suggest that 2.68% of returns should have used this filing status. The \nvast majority of these misreporting cases involved erroneous claims of single or head-of-household status by \naudit-determined MFS filers. However, a small percentage of taxpayers incorrectly claimed the MFS status and \nas determined by the audit examiner, should pay a lower tax than the amount they reported on the tax return. \nII. Tax Rules for Married-Filing-Separately\nPrior to the enactment of joint taxation for married couples in 1948, the U.S. income tax system had only one \nfiling status applied to all individuals regardless of marital status. With the creation of joint taxation in 1948, \nthe joint status was used by married individuals, and the single status was used by unmarried individuals, \nas well as by married individuals who elected to file separate returns. At that time, the tax bracket schedules \nwere designed in a way that all married couples paid no more federal income tax by filing jointly than they \nwould if they filed separate returns using the single status. That is, there were federal income tax benefits, but \nno tax penalties, for married couples to file joint returns. Subsequent tax cuts were extended to unmarried \nindividuals, which resulted in the marriage penalty and led to disparate tax schedules applied to different \ngroups of non-joint filers. Specifically, head-of-household status was created in 1951 and expanded in 1954 \nto reduce the tax burden on unmarried individuals who had family responsibilities; the bracket widths for \nunmarried individuals who did not qualify as heads of households were broadened by the Tax Reform Act of \n1969 (TRA69). In contrast, the tax schedule for married individuals who filed separate returns was maintained \nin these legislations. \nAs a result of the TRA69, married taxpayers who filed separate returns faced a different tax schedule from \nthat for single taxpayers, effective in TY 1971. In addition, not only was MFS status less favorable than MFJ \nand head-of-household statuses, but it was also less favorable than single status. Despite frequent tax changes \n", "Who Are Married-Filing-Separately Filers and Why Should We Care?\n135\nafter 1969, the bracket disadvantage associated with the MFS status has never been eliminated. Table A-1 in the \nAppendix shows the tax brackets by filing status for TY 2022. \nA taxpayer’s marital status for tax filing purposes is determined by the taxpayer’s status on the last day of \nthe tax year.5 A person is considered not married if the person is legally separated from the spouse, accord\ning to the state law, under a final decree of divorce or separate maintenance. A married couple can elect to \nfile a joint return using the MFJ status or separate returns using the MFS status. In addition, certain married \nindividuals who live apart from their spouses are considered as unmarried for filing status under the so-called \nabandoned spouse rules. The abandoned spouse rules are met if the taxpayer furnishes over half of the cost of \nmaintaining the household that constitutes the principal place of abode of the taxpayer and a qualifying child \nfor more than half of the tax year, and the taxpayer’s spouse is not a member of the household during the last \n6 months of the tax year. Figure 1 displays a flow chart on the determination of marital status for tax purposes \nand the filing status for married taxpayers. \nFIGURE 1. Determination of Marital Status and Applicable Filing Status\na Per the Internal Revenue Code (IRC) Section 7703(a), an individual legally separated from the spouse, according to the state law, under a decree of divorce or of sepa\nrate maintenance, is not considered married for tax purposes. \nb Per IRC Section 7703(b), a married individual meets the abandoned spouse requirements, and thus is considered as unmarried for filing status, if (i) the taxpayer main\ntains as his home a household which constitutes for more than one-half of the tax year the principal place of abode of a qualifying child, (ii) the taxpayer furnishes over half \nof the cost of maintaining the household during the relevant taxable year, and (iii) the taxpayer’s spouse is not a member of the household during the last six months of the \ntaxable year. \nAs the tax system became more complex, an increasing number of provisions contributed to the unfavor\nable tax outcome for the MFS status relative to other filing statuses. MFS filers face limited eligibility for tax \ncredits. They were not eligible for the EITC until TY 2021 when limited exceptions were allowed. They have \nvery limited eligibility for the PTC and the Child and Dependent Care Tax Credit (CDCTC). They cannot take \nthe education credits and the adoption tax credit at all, and are eligible for a reduced amount of the saver’s \ncredit. In addition to the unfavorable treatment with respect to tax credits, other rules lead to a higher tax li\nability for MFS status.6 Specifically, MFS filers cannot take the exclusion for adoption expenses, the deduction \nfor student loan interest, or the exclusion for interest income from qualified U.S. savings bonds used for higher \neducation expenses. The maximum amount of the child and dependent care exclusion is half the size for MFS \nfilers than for other taxpayers. If one spouse claims itemized deductions on the MFS return, the other spouse \ncannot take the standard deduction. In certain situations, MFS filers cannot claim the credit for the elderly \nor the disabled and must include in income a higher percentage of Social Security benefits. In addition, the \nincome range of the phase-out schedule for the save’s credit, the Child Tax Credit (CTC) and the credit for \nother dependents (ODC), as well as the exemption level for the Alternative Minimum Tax and the capital loss \n5\t If a spouse dies during a tax year, the determination is made as of the time of the death. \n6\t Refer to IRS Publication 501.\n", "Lin and Samarakoon\n136\ndeduction limit are lower for MFS status than for MFJ status. These tax features could further increase the tax \nliability associated with MFS status for some married couples. \nMFS filers are eligible to claim the PTC,7 EITC,8 and CDCTC9 in limited circumstances. In March 2014, \nthe IRS extended eligibility for the PTC to victims of domestic abuse and spousal abandonment, but a taxpayer \ncannot claim this relief for more than 3 consecutive tax years. To be eligible, the taxpayer must live apart from \nthe spouse at the time of filing the tax return. A taxpayer is a victim of spousal abandonment if they cannot \nlocate the spouse after a reasonably diligent effort is made (Mitchell (2016)). Beginning in 2021, separating \ncouples who file as MFS may claim the EITC if they are separated under a legally binding, written separation \nagreement (but not a decree of divorce) and live apart from their spouses at the end of the tax year, in addition \nto meeting the same eligibility rules as the EITC. MFS filers may also be eligible to claim the EITC if they meet \nthe abandoned spouse rules except for the household maintenance test. As for the CDCTC, MFS filers may be \neligible to claim the credit if they meet the abandoned spouse rules except that the household they maintain is \nthe home they reside in with a qualifying person for the CDCTC purposes (e.g., a disabled sibling) who is not \na dependent child.10 Table 1 summarizes the credit eligibility rules for MFS filers, most of which are similar to \nthe criteria for being considered as unmarried for filing status. \nFor some married taxpayers, electing MFS status may result in a lower tax liability than filing jointly. If one \nspouse has low income and significant deductions subject to an AGI floor, it is possible that filing separately \nis advantageous. For example, medical expenses are deductible to the extent that expenses exceed 7.5% of a \ntaxpayer’s AGI. In the same manner, prior to 2018, business, investment, and certain miscellaneous expenses \nwere deductible, subject to a 2% AGI floor. In a different scenario, if either spouse is a nonresident alien at \nany time during the tax year, the couple cannot file as MFJ and each spouse generally uses MFS status to re\nport income subject to U.S. tax. However, U.S. persons married to a nonresident alien may elect to treat the \nnonresident alien spouse as a resident alien and file a joint federal income tax return. With this election, the \nworldwide income of both spouses is subject to U.S. income taxation, which can lead to undesirable tax con\nsequences (Drumbl (2016)). Finally, based on the laws and regulations at the state level, the filing status choice \non the federal return(s) may inform or determine the filing status the spouses may use on the state return(s). \nThe filing status that minimizes the federal income tax liability may not be the same status that minimizes the \ntotal federal and state income tax liability. This paper focuses on the federal tax liability and leaves the choice \nof filing status when state tax is considered for future research.\n7\t Refer to IRS Publication 974.\n8\t Refer to IRS Publication 596. \n9\t Refer to IRS Publication 503.\n10\t If the qualifying person for the CDCTC is a qualifying child, then the filer will meet all the abandoned spouse rules and may file as head-of-household. \n", "Who Are Married-Filing-Separately Filers and Why Should We Care?\n137\nTABLE 1. Criteria for MFS Filers To Qualify for Tax Credits\nCriteria or variations\nCriterion for a \nmarried \nindividual to \nfile as head-\nof-household\nWhen electing MFS status, is the criterion necessary to qualify for…\nCDCTC\nEITC: either (1) or (2)\nPTC\n(1)\n(2)\nFurnishes over half of the \ncost of maintaining the \nhousehold during the rel\nevant taxable year\nYes\nYes\n \n \nMaintains as the taxpayer’s \nown home a household \nwhich constitutes the prin\ncipal place of abode for a \nqualifying child for more than \none-half of the tax year\nYes\nMaintains as the tax\npayer’s own home \na household which \nconstitutes the prin\ncipal place of abode \nfor a qualifying \nCDCTC person for \nmore than one-half \nof the tax year\nYes\nYes\n \nThe taxpayer’s spouse is not \na member of the household \nduring the last 6 months of \nthe taxable year\nYes\nYes\nYes\n Spouse does not \nlive in the same \nhousehold at the \nend of the taxable \nyear\nSpouse does \nnot live in the \nsame household \nat the time of tax \nfiling\nTaxpayer and spouse are \nseparated under a legally \nbinding written separation \nagreement or a decree of \nseparate maintenance\n \n \n \nYes\n \nIs unable to file jointly be\ncause the taxpayer is a vic\ntim of domestic abuse or is \nunable to locate the spouse \nafter reasonable diligence\n \n \n \n \nYes\nNote\nAll of the above \nare met\nAll of the above and \nCDCTC eligibility \nare met\nAll of the \nabove and \nEITC eligibil\nity are met\nAll of the above \nand EITC eligibil\nity are met\nAll of the above \nand PTC eligibil\nity are met; \ncannot use the \nrelief for more \nthan 3 consecu\ntive years\nData source: Author tabulation of tax rules and instructions in IRS publications.\nIII. Possible Non-Tax Reasons To Claim Married-Filing-Separately Status\nSome married taxpayers may file as MFS involuntarily. Treasury regulations, as outlined above, allow domestic \nabuse and spousal abandonment exceptions for MFS filers to claim the PTC. In the instance of spousal abuse, \nthe perpetrator may be noncooperative, refusing to furnish the necessary financial information needed to file \njointly. It is also possible that the victim has left the home and does not wish to contact the abuser to file a \njoint return. For spousal abandonment, if the taxpayer does not have dependent children, does not meet the \nhousehold maintenance test, or does not live apart from the spouse for the last six months of the tax year, the \n", "Lin and Samarakoon\n138\ntaxpayer is considered married and, because the spouse cannot be located, the taxpayer would have no choice \nbut to file as MFS. With the PTC exception, the taxpayer may take the credit. \nMarried couples may file separately if each spouse would like to be responsible only for their own tax \nliability. In general, when a joint return is filed, both spouses are responsible for the tax and interest or penal\nties due on the return except for limited situations. Married taxpayers may file separately if they distrust that \nthe spouse is accurately reporting the financial situation for tax purposes. In these cases, electing MFS status \nprotects a taxpayer from IRS audits conducted on the spouse’s tax return. Along a similar vein, choosing MFS \nstatus could protect a married person from being liable for the spouse’s tax bill or from a refund offset that \napplies to the spouse. Estranged spouses who no longer live together or who do not have an emotionally co-\ndependent relationship may not share financial information to file a joint return. Couples in the process of get\nting a divorce may file separately to avoid the potential hassle of dealing with the IRS on a joint return after the \ndivorce. It is not uncommon for couples in the process of a divorce to file separate returns. These individuals \nmay use MFS status if they are not legally separated under a required court action or do not meet the specified \nrules such as living apart for the last 6 months of the year. Finally, married couples may file separately simply \nbecause the spouses want to stay financially independent. \nOne scenario in which it may be financially beneficial for married couples to file separate returns is if a \ntaxpayer has large student loan expenses subject to an income-based repayment plan (Drumbl (2016)). When \nmarried taxpayers file jointly, the repayment amount will be based on the spouses’ total incomes and therefore \nmay be higher than if they file the tax separately. Lastly, married taxpayers may simply, and unfortunately, file \nseparately because they lack access to necessary and accurate tax advice on what filing status would provide \nthe most beneficial tax outcome. \nIV. Data Analysis\nA. Shares of MFS Returns and Income Distribution\nTable 2 presents the shares of returns by filing status. Between TYs 2011 and 2020, the percentage of MFS re\nturns grew steadily from 1.8% to 2.4% of total returns each year. MFS filers, along with single filers, have made \nup a rising share of the tax-filing population over the past decade. Conversely, the shares of MFJ and head-\nof-household filers have declined. Thus, MFS returns, despite constituting a small fraction of all returns, have \nincreased in relative and absolute terms. Counting each MFJ return as two married filers, the share of married \nfilers used MFS status increased from 2.4% to 3.4% during the period. Because some separate-filing spouses \nclaimed head-of-household status, including these individuals resulted in 3.6% of married filers filing separate \nreturns for TY 2020. \nTABLE 2. Shares of Returns by Filing Status, 2011-2020\nTax Year\nNumber of All \nReturns\nMarried-Filing-\nJointly\nMarried-Filing-\nSeparately\nHead-of-\nHousehold\nSingle\nShare of \nMarried Filers \nUsing MFS\n2011\n145,370,240\n36.7%\n1.8%\n15.2%\n46.3%\n2.4%\n2012\n144,928,471\n37.1%\n1.8%\n15.1%\n46.0%\n2.4%\n2013\n147,351,298\n36.6%\n1.9%\n14.9%\n46.5%\n2.5%\n2014\n148,606,578\n36.3%\n2.0%\n14.9%\n46.8%\n2.7%\n2015\n150,493,262\n36.1%\n2.0%\n14.7%\n47.2%\n2.7%\n2016\n150,272,156\n36.0%\n2.0%\n14.4%\n47.5%\n2.7%\n2017\n152,903,232\n35.8%\n2.1%\n14.3%\n47.8%\n2.9%\n2018\n153,774,296\n35.7%\n2.1%\n14.2%\n48.0%\n2.9%\n2019\n157,796,805\n34.7%\n2.4%\n13.7%\n49.2%\n3.3%\n2020\n164,358,794\n33.7%\n2.4%\n13.1%\n50.9%\n3.4%\nData Source: Author calculations from data published in IRS SOI Publication 1304, Individual Income Tax Returns Complete Report (years 2011 through 2020).\n", "Who Are Married-Filing-Separately Filers and Why Should We Care?\n139\nBy TY 2020, 3.9 million taxpayers filed as MFS. Table 3 breaks down the returns by AGI for each filing \nstatus in TY 2020, the most recent year for which the IRS’s published statistics are available (IRS (2020)). MFS \nfilers were represented in all income segments, but the fractions were higher than average for the income range \nof $30,000 to $100,000. Compared with other filing statuses, the income distribution suggests that MFS filers \nhad higher income relative to single and head-of-household filers. In addition, when the spouses’ incomes on \nseparate returns were added to arrive at couple-level income, Table 3 shows that separate-filing couples were \nmore likely to have income below $100,000, and less likely to have income of $100,000 or more, compared to \njoint-filing couples. \nTABLE 3. Distribution of Income by Filing Status for TY 2020 \nAdjusted \nGross Income \n(AGI, $)\nAll Returns\nMarried-\nFiling-Jointly\nMarried-\nFiling-\nSeparately\nHead-of-\nHousehold\nSingle\nCouples Filing \nSeparatelyA\n≤ 0\n3.2%\n1.7%\n4.0%\n1.2%\n4.7%\n3.0%\n0–15k\n18.9%\n5.2%\n13.1%\n14.8%\n29.2%\n6.8%\n15k–30k\n17.8%\n7.6%\n15.1%\n29.2%\n21.7%\n8.2%\n30k–50k\n18.2%\n11.5%\n24.7%\n27.9%\n19.8%\n13.4%\n50k–75k\n13.8%\n14.7%\n20.1%\n14.4%\n12.7%\n18.0%\n75k–100k\n8.7%\n14.7%\n9.2%\n6.1%\n5.5%\n15.0%\n100k–200k\n13.6%\n30.2%\n11.2%\n5.2%\n5.0%\n26.0%\n200k–500k\n4.6%\n11.5%\n1.8%\n1.0%\n1.1%\n8.2%\n500k–1 million\n0.8%\n1.9%\n0.4%\n0.1%\n0.2%\n0.8%\n≥1 million\n0.4%\n0.9%\n0.3%\n0.1%\n0.1%\n0.6%\nTotal\n100.0%\n100.0%\n100.0%\n100.0%\n100.0%\n100.0%\nCount\n164,358,792\n55,322,922\n3,919,416\n21,463,538\n83,652,916\n2,026,869\nData Source: Author calculation of the IRS Statistics of Income publications (IRS (2020)) and individual income tax returns filed for TY 2020.\na Of all MFS returns filed for TY 2020, 2.45 million returns can be paired, based on the taxpayer’s and the spouse’s identification numbers provided on the returns, as \nbeing filed by 1.22 married couples. Approximately 0.26 million MFS filers had a spouse who claimed the head-of-household status, and another 0.54 million MFS filers \nhad a spouse who did not file a tax return, who we assumed had no income. The total includes 2.02 million married couples where at least one spouse filed as MFS. \nCouple-level income cannot be calculated for MFS filers who did not provide information about the spouse’s taxpayer identification number. These filers are not included \nin this column. \nB. Tax Penalty for Filing Separately\nOne way to assess the reasons why married couples file separately is to understand the prevalence and the level \nof tax penalty and bonus faced by MFS couples. The source of data we use for this evaluation is the population \nof approximately 31.8 million MFS returns filed for TYs 2013 to 2021. When a married couple files separately, \nthe two MFS returns could be paired and the potential tax liability of the couple filed jointly can be calcu\nlated and compared with the combined liability on the separate returns. MFS filers are instructed to enter the \nspouse’s name and either the Social Security Number (SSN) or Individual Taxpayer Identification Number \n(ITIN) on the tax return. We link an MFS return to the spouse’s MFS return where the spouse’s identification \nnumber matches the filer’s identification number on another MFS return. This link results in 9.3 million mar\nried couples where both spouses claimed the MFS status for a total of 18.6 million MFS returns in the data.11 \nA large number, about 13.2 million, of MFS returns in our file are not linked to another MFS return for the \nspouse for various reasons. First, about 2.2 million MFS filers had a spouse who claimed the head-of-house\nhold status. For the analysis, we use the information reported on the spouses’ head-of-household returns to \ncalculate the couples’ tax liability if filing jointly. Next, 2.1 million 1040-NR returns were filed by nonresident \naliens who did not provide the spouse’s Taxpayer Identification Number (TIN), either the SSN or ITIN. We \n11\t In some cases, a spouse’s MFS return is found but the match is not two-way. That is, return A has the spouse’s Taxpayer Identification Number (TIN), either \nthe Social Security Number or Individual Taxpayer Identification Number matched to the TIN of the filer on another MFS return B, but return B does not list a \nspouse corresponding to the filer’s TIN on return A. Our analysis treats the two returns as filed by a married couple. See Table A-2 in the Appendix for details of \nthe spouse-matching results. \n", "Lin and Samarakoon\n140\nassume the spouse was also a nonresident alien and exclude these 1040-NR MFS returns from analysis because \nthese couples cannot use MFJ status. In addition, we exclude another 4.4 million MFS returns for which the \nspouse’s TIN was missing or the spouse’s TIN was found on a joint return for the same tax year because it is \nnot straightforward as to how to determine these spouses’ tax liability when filing as MFS.12 For the rest of the \n4.5 million unmatched returns, for which the spouse’s identification number was available and did not appear \non any tax return for the same tax year, the analysis assumes that these spouses were nonfilers and did not \nhave income. We present results including and excluding these nonfiler cases. Also, Table A-2 in the Appendix \nshows the counts and percentages of the MFS returns with the various matching outcomes.\nWe use the TAXSIM model (Feenberg and Coutts (1993)) to simulate a couple’s federal tax liability when \nthe couple files jointly as well as the spouses’ combined federal tax liability when filing separately.13 We then \ntake the difference between the two simulated liabilities (in 2021 dollars) to calculate the tax penalty (in nega\ntive values) and bonus (in positive values) facing the couple when the spouses file separate returns. We use a \nthreshold of $5 to define the separate filing penalty or bonus. That is, a couple is considered as having a sepa\nrate filing penalty (bonus) when the combined liability on the two separate returns is higher (lower) than the \nliability on the joint return by more than $5. The evaluation of the penalty or bonus is at the couple level, and \nthe outcome for a couple applies to both spouses in the matched cases. \nTable 4 presents the simulation results for all MFS returns as well as for MFS returns where both spouses \nfiled a return. The average separate filing penalty is $646 for matched MFS returns and $987 for all MFS \nreturns, including nonfiler cases. Most MFS filers face a separate filing penalty; about 53% of matched MFS \nfilers and 59% of all MFS filers have a penalty, averaging $1,863 and $2,140, respectively. Slightly fewer than a \nquarter of MFS filers face the same liability filing separately or jointly, whereas about 19% to 23% have a bonus \nby filing separately, with a bonus amount of $1,513 on average. To put the amount of penalty and bonus in \ncontext, the total separate filing penalty represents about 12% (for matched returns) or 17% (for all returns) of \nthe total joint liability for those who face a separate filing penalty. In comparison, the total separate filing bonus \nas a ratio of total joint liability is about 9%. \n12\t Future research may explore ways to incorporate the spouse’s tax information for the 3.2 million MFS returns with a missing spouse TIN through returns filed in \ndifferent years.\n13\t For this paper, we use TAXSIM version 32. \n", "Who Are Married-Filing-Separately Filers and Why Should We Care?\n141\nTABLE 4. Mean Variables of Tax Simulation Results for MFS Returns \nVariable\nALL\nSeparate Filing \nPenalty\nNeutral\nSeparate Filing \nBonus\nAll MFS Returns, Including Couples Where One Spouse Did Not File\nTax penalty ($)a\n-987\n-2,140\n0\n1,513\nFraction of all returns\n100%\n59.35%\n21.93%\n18.72%\nPenalty as % of joint liabilityb\n-7.45%\n-17.34%\n0%\n9.15%\nAdjusted gross income ($)\n58,244\n58,456\n49,727\n67,553\nAge\n46.96\n47.51\n45.99\n46.37\nItemizer (0/1), self or spouse\n0.3351\n0.2902\n0.1699\n0.6713\nChild tax credit (0/1)\n0.1698\n0.1786\n0.1364\n0.1811\nEITC on joint return (0/1)\n0.1041\n0.1560\n0.0054\n0.0552\nCDCTC on joint return (0/1)\n0.0267\n0.0236\n0.0005\n0.0673\nNumber of dependents\n0.3251\n0.3493\n0.2454\n0.3417\nAny dependents (0/1)\n0.2136\n0.2235\n0.1732\n0.2295\nNumber of observations\n24,761,774\n14,695,734\n5,431,231\n4,634,809\nFraction with penalty or bonus by spouse filing status:\n \n \n Spouse MFS\n100%\n56.73%\n26.78%\n16.49%\n Spouse head-of-household\n100%\n24.01%\n2.22%\n73.76%\n Spouse nonfiler\n100%\n88.11%\n11.89%\n0%\nMatched MFS Returns Only\nTax penalty ($)a\n-646\n-1,863\n0\n1,513\nFraction of all returns\n100%\n53.16%\n24.09%\n22.75%\nPenalty as percent of joint liabilityb\n-4.13%\n-11.77%\n0%\n9.15%\nAdjusted gross income ($)\n61,533\n61,523\n55,871\n67,553\nAge\n46.62\n47.44\n45.03\n46.37\nItemizer (0/1), self or spouse\n0.3636\n0.3180\n0.1736\n0.6713\nChild tax credit (0/1)\n0.1610\n0.1602\n0.1439\n0.1811\nEITC on joint return (0/1)\n0.0630\n0.0924\n0.0054\n0.0552\nCDCTC on joint return (0/1)\n0.0325\n0.0320\n0.0005\n0.0673\nNumber of dependents\n0.2969\n0.3033\n0.2406\n0.3417\nAny dependents (0/1)\n0.2020\n0.2025\n0.1750\n0.2295\nNumber of observations\n20,376,065\n10,831,696\n4,909,576\n4,634,793\nData source: Individual income tax returns filed for TYs 2013–2021.\nNotes: The data contain 31,805,626 MFS returns. A total of 6,508,7554 returns are excluded from the analysis either because both spouses are nonresident aliens or the \nspouse’s tax liability is not readily determinable. Another 99 observations are dropped in simulation due to missing variables. The table also excludes 543,998 returns \n(or 2.1% of returns in simulation) for which the difference between the simulated federal tax and the reported tax for either spouse is greater than $15,000, following an \napproach in Lin and Tong (2017). All money amounts are in 2021 dollars. \na The tax penalty evaluated at the couple level is applied to the spouse(s).\nb This is the ratio of total penalty to total tax.\nTable 4 shows that MFS filers in tax-neutral status have the lowest income of the three groups of MFS filers \nby penalty status. Low-income taxpayers may have no tax liability under either filing status and, thereby do not \nincur either the penalty or bonus. In addition, given the tax-related reasons for filing separately, as expected, \nclaiming itemized deductions is positively related to having tax savings by filing separate returns. Nearly 70% \nof those with a bonus itemized their deductions, compared to the average rate of 35% for all MFS filers. Not \nreported in the paper, the bonus rate dropped by 40% in TY 2018 after the enactment of tax changes in the Tax \nCuts and Jobs Act (TCJA) that significantly lowered the fraction of taxpayers who benefited from itemizing \n", "Lin and Samarakoon\n142\ndeductions. Specifically, for MFS filers matched to the spouses’ returns, the share with the bonus declined from \n28% before 2018 to 17% in 2018, and the share with the bonus for all MFS filers, including those with nonfil\ning spouses, declined from 23% to 14%. Another variable that is positively associated with the bonus status is \ntaxpayer income, which may be related to the presence of itemized deductions. \nIn contrast, the separate filing penalty is more prevalent among individuals who would receive the EITC \nwhen they filed jointly. Because MFS filers generally cannot claim the credit, claiming it when filing a joint \nreturn would result in the separate filing penalty. About 16% (9%) of all (matched) MFS filers with the separate \nfiling penalty would receive the EITC when filing jointly, exceeding the average rate of 10% (6%). For the same \nreason, the bonus rate was high, and the penalty rate was low, for MFS filers whose spouses filed as head-of-\nhousehold because the head-of-household spouses could claim the EITC on their own returns. The bottom \nthree rows of the top panel show the penalty percentages by the spouse’s filing status. Only 24% of MFS filers \nwith a head-of-household spouse incur the separate filing penalty, compared to 59% of all MFS filers. \nC. Longitudinal Data on the Use of MFS Status\nNo data are available to accurately group MFS filers by reason for electing this status. We hypothesize that the \nduration for which an individual uses this filing status may inform the possible reason. In many of the sce\nnarios as laid out above, the situation, such as if the couple is going through a divorce or if a separating couple \nmisses the 6-month test in the first taxable year, but continues to live apart in future years, may be temporary. \nHence, couples with shorter MFS election periods may be in transition from being married to single or have \ntemporary difficulties in filing jointly. A long duration of MFS claims may indicate a prolonged separation with \nneither spouse meeting the abandoned spouse rules or any longer-term scenarios such as when spouses would \nlike to keep tax or financial independence. Persistent MFS elections may also suggest a tax bonus from filing \nseparate returns. Understanding the distribution of the length of MFS claims also helps to assess the extent \nto which a policy or tax law change affecting this filing status would have a short-term or long-term effect on \ntaxpayers. \nDuring the 9-year period from 2013–2021, about 13.4 million individuals with unique TINs claimed the \nMFS status for a total of 31.8 million tax returns. Calculating the number of years for which an individual used \nthis filing status, we find that the majority of individuals who ever claimed the MFS status used it for a relative\nly short period a time. Table 5 shows that more than half of the individuals claimed the status for only 1 year, \nand nearly 80% used it for 3 years or shorter. However, about 5% of those who ever claimed the status did so for \nmore than 7 years. On average, long-term users of MFS status are older and have a higher income compared \nto short-term users, with the average age and AGI increasing with the number of years for filing separately.\n", "Who Are Married-Filing-Separately Filers and Why Should We Care?\n143\nTABLE 5. Characteristics and the Percentages of Taxpayers by Duration of MFS Claims in \n2013–2021\nNumber of Years \nwith MFS Filing\nPercentage of All \nMFS Filers\nAccumulated \nPercentage\nMean Age in 2021\nMean Adjusted \nGross Income (AGI) \nin 2021$\n1\n51.7%\n51.7%\n46\n$55,290\n2\n18.3%\n70.0%\n48\n$59,228\n3\n9.8%\n79.8%\n49\n$64,292\n4\n6.0%\n85.8%\n51\n$65,794\n5\n4.1%\n89.9%\n53\n$67,757\n6\n2.9%\n92.8%\n54\n$73,397\n7\n2.3%\n95.1%\n55\n$74,360\n8\n1.9%\n97.0%\n57\n$98,647\n9\n3.0%\n100.0%\n61\n$118,026\nData source: Individual income tax returns filed as MFS for TYs 2013 to 2021. \nNotes: Results in this table are calculated based on 13,370,930 individuals who ever filed as MFS in 2013–2021. For the mean AGI listed in the last column, we \ncalculate the average AGI in 2021 dollars of each individual over the years when they filed as MFS, and then take the mean of the individual-level average across all \nindividuals. \nV. Complexity, Equity, and Compliance\nDetermining the filing status can be confusing for couples who are separated or in the process of getting a \ndivorce. Taxpayers may not know if their separation agreement or living situations meet the standard of being \nconsidered as unmarried for filing status purposes. Under the tax code, separating couples are considered as \nunmarried only if they are separated under a court action recognized by state law as permanently severing the \nmarriage relation. This definition excludes a non-final decree of divorce, a legally binding written separation \nagreement, or a court order of support. Further complicating the situation, due to differences in state law, the \ncourt action that meets the standard of legal separation varies across states (Ulven (1992)). As stated above, \nthe tax code also provides an exception for married couples living apart to be considered as unmarried. The \nabandoned spouse rules are determined based on the couple’s living arrangements, but they do not apply to \nseparating individuals who do not have dependent children, do not live apart from their spouses for a required \nperiod, or do no furnish more than half of the cost of maintaining the household. \nThese restricted rules in defining marital status can disadvantage low-income taxpayers going through a \nseparation or divorce. Low-income taxpayers may lack the resources to obtain tax advice that would help them \nminimize tax liability and determine the correct filing status. Consequently, they may be prone to paying a \nhigher tax by filing separately or using an incorrect filing status inadvertently. In addition, a study finds that \ncouples in prolonged separation tend to have low family income, have young children, and be racial and ethnic \nminorities (Taxpayer Advocate Service (2012)). Couples in extended separation may have no choice but to file \nseparate returns from their estranged spouses because the spouse cannot be located or refuses to file jointly. \nHowever, they may remain married for a long time for tax filing purposes because they are not legally sepa\nrated under a required court action and do not meet the abandoned spouse rules. For low-income taxpayers, \nthe requirement to furnish more than half of the cost of maintaining the household can be particularly chal\nlenging as means tested public programs, such as food stamps and rental subsidies, count as outside support. \nTo a limited extent, this equity concern over vulnerable taxpayers was addressed by allowing certain MFS \nfilers to claim a tax credit. Given the narrowly defined circumstances in which MFS filers may be eligible for \nthese credits, as described in Section II, and the similar, but disparate, eligibility rules for each credit, it is \nimportant for low-income MFS filers to receive necessary assistance in understanding their eligibility. Table \n6 shows the fractions of MFS filers who received the PTC, EITC and the CDCTC. The PTC was claimed by \n0.6%–1.8% of MFS filers each year, with the fractions increasing gradually over the period. About 2% of MFS \nfilers claimed the EITC in 2021, the first year in which the credit was extended to MFS filers. A persistent small \n", "Lin and Samarakoon\n144\nfraction, less than 1%, of MFS filers claimed the CDCTC each year. With slightly fewer than 4 million taxpay\ners filing as MFS in recent years, only approximately 40,000 (1% of total) to 80,000 (2% of total) MFS filers \nclaimed each of these credits. This result suggests that the special rules that relax the credit eligibility for MFS \nfilers in sympathetic circumstances have created several very small groups of MFS filers claiming various tax \ncredits. However, whether the current claims represent their potential levels is largely unknown because it is \ndifficult to assess taxpayer eligibility under these special rules.\nTABLE 6. Share of MFS Filers Claiming Certain Tax Credits, 2013–2021\nTax Year\nPTC\nEITC\nCDCTC b\n2013\nX\nX\n0.6%\n2014\n0.6%\nX\n0.5%\n2015\n1.1%\nX\n0.4%\n2016\n1.3%\nX\n0.5%\n2017\n1.4%\nX\n0.5%\n2018\n1.5%\nX\n0.5%\n2019\n1.4%\nX\n0.5%\n2020\n--a\nX\n0.4%\n2021\n1.8%\n2.0%\n0.9%\nData source: Individual income tax returns filed as MFS for TYs 2013–2021. \nNotes: The table is calculated based on a total of 31,805,626 MFS returns. “X” indicates that the credit was not available in the year (PTC) or not available for MFS \nstatus (EITC). \na We cannot use the same tax forms to calculate the share of MFS returns claiming the PTC for 2020 due to a temporary change in the requirement to repay excess \nadvance payments of the PTC for that year.\nb For TYs 2013–2020, the share is calculated based on the claims reported on Form 1040. We cannot use the same tax variable for 2021 due to the temporary \nexpansion of the credit that resulted in changes to the tax form. The reported share for 2021 reflects the percentage of returns reporting the child and dependent care \nexpenses on Form 2441.\nAccording to the IRS, claiming an incorrect filing status is one of the common errors taxpayers make on \ntheir returns.14 Not only do the complex rules increase the likelihood that taxpayers make inadvertent errors in \nfiling status, but the lack of third-party information about individuals’ marital status and living arrangements, \ncoupled with the disparate liabilities across filing statuses, also makes filing status susceptible to intentional \nerrors. Absent an audit, IRS does not know whether a previously married person has the required court action \nfor legal separation to be considered as unmarried. In addition, facts and circumstances of married couples \nliving apart are similar to those of unmarried persons filing as single or head-of-household, especially because \nthe abandoned spouse rules for married filers resemble the criteria for the head-of-household status for un\nmarried filers. Using data from random audits from TYs 2006–2008, Leibel (2014) finds that about 4% of all \nEITC claimants, including 2% of single taxpayers and 9% of head-of-household taxpayers claiming this credit, \nhad MFS as the audit-determined filing status and thereby were ineligible for the credit. Hence, although the \nspecial rules that allow MFS filers to claim certain credits add to tax complexity, they may reduce the incentive \nfor separating couples to misreport filing status as unmarried persons to claim the credits. \nWe investigate the extent of taxpayer reporting errors associated with MFS status using data from random \naudits. Table 7 shows the results from the audits of a stratified random sample of individual income tax returns \nconducted by the IRS’s National Research Program (NRP) for TYs 2006–2014. During this period, an average \nof 1.74% of tax returns claimed the MFS status each year. However, according to the filing status determined \nby the examiner, an average of 2.68% of tax returns should have claimed this filing status. The additional 0.94 \npercentage points come from 1.02% of returns that should have filed as MFS, but erroneously used either \nhead-of-household (making up 79% of the erroneous claims) or single (the remaining 21% of the erroneous \nclaims) status. This is net of 0.08% of returns that should have filed as MFJ, but erroneously used the MFS \nstatus. Overall, there is a large degree of misreporting associated with MFS status (1.10% of all returns) relative \nto the level that should be reported (2.68% of all returns). \n14\t Refer to IRS tax tips for common errors on a return (https://www.irs.gov/newsroom/common-errors-on-a-tax-return-can-lead-to-longer-processing-times).\n", "Who Are Married-Filing-Separately Filers and Why Should We Care?\n145\nTABLE 7. Filing Status Errors Associated with MFS Status, 2006–2014\nReported Filing Status \nIs MFS\n(% of All Returns)\nCorrected Filing Status Is MFS (% of All Returns)\n \nNo\nYes\nTotal\nNo\n97.24\n1.02\n98.26\nYes\n0.08\n1.65\n1.74\nTotal\n97.32\n2.68\n100.00\nData source: The NRP 1040 Study, 2006-2014.\nNote: Results in this table are calculated based on 126,668 tax returns in the NRP 1040 Study for TYs 2006–2014.\nFor the total 1.10% of returns that made filing status errors associated with MFS status, we investigate the \ntax adjustments recommended by NRP examiners for these returns.15 Table 8 shows the results by the type \nof errors. For returns where the filing status was changed from single or head-of-household to MFS by the \nexaminer, the vast majority, or 96%, had a positive adjustment, meaning that the audit-corrected liability ex\nceeded the liability reported on the return. Also, nearly 70% of these returns, as determined by the examiner, \noverclaimed the two child-related refundable credits. The audit-recommended increase in tax liability was \n$4,196 on average, including a recommended decrease of $2,318 in the two refundable credits. For returns that \nwere corrected away from MFS status, 60% had a positive tax adjustment, whereas one-third had a negative \nadjustment. Refundable credit errors were not prevalent among these returns. The fact that some taxpayers \noverreported their liability by claiming the MFS status may indicate taxpayer confusion about their correct \nfiling status.\nTABLE 8. Recommended Tax Adjustments for Returns Associated with MFS Filing Status \nErrors\nAdjustment Type\nReported Other Status, \nCorrected to MFS\n \nReported MFS, Corrected to \nOther Status\nMean\nStd. dev.\n \nMean\nStd. dev.\nAdjustment for tax after credits ($)\n4,196\n4,791\n2,204\n8,046\n Positive adjustment (0/1)\n0.9619\n0.1915\n0.5992\n0.4924\n Negative adjustment (0/1)\n0.0139\n0.1171\n0.3372\n0.4750\nAdjustment for EITC and additional CTC ($)\n-2,318\n2,497\n \n-106\n1,077\n Negative adjustment (0/1)\n0.6842\n0.4651\n \n0.0651\n0.2480\n Positive adjustment (0/1)\n0.0118\n0.1081\n \n0.0463\n0.2110\nNumber of observations\n937\n \n106\nData source: The NRP 1040 Study, 2006–2014. \nNote: All money amounts are in 2021 dollars. \nVI. Conclusion\nFewer than 4 million federal individual income tax returns were filed as MFS for TY 2020, representing only \n2.4% of all returns or 3.4% of married filers. Because married couples generally face a higher federal income \ntax liability by filing separate returns, this paper examines the characteristics of MFS filers to understand why \nand how taxpayers use this filing status. We find that despite constituting a small share of taxpayers, MFS filers \nconsist of a diverse group of individuals by income and by how long they use this filing status. MFS filers were \nrepresented in all segments of the income distribution and, while most MFS filers used the filing status for a \n15\t A return can have multiple errors. The amount shown in the table does not distinguish the tax adjustment due to the filing status error from the adjustment due to \nother errors. \n", "Lin and Samarakoon\n146\nbrief period, a small fraction used it for more than 7 years. This finding is by no means surprising because, as \ndocumented in the paper, married taxpayers in different circumstances may file as MFS for a variety of reasons. \nOur analysis further shows that most MFS filers incur a separate filing penalty by paying more federal \nincome tax than they would if they filed jointly with their spouses. Only 19%–23% of MFS filers enjoy a fed\neral income tax bonus by filing separately, slightly fewer than a quarter of MFS filers face the same tax liability \nbetween filing separately and filing jointly, and 53–59% have a separate filing penalty by claiming the MFS \nstatus. The bonus status is positively associated with taxpayer income and the claim of itemized deductions. In \ncontrast, the separate filing penalty is more prevalent among MFS filers who would receive the EITC if filing \njoint returns. \nFinally, this paper considers complexity, tax administration, and compliance issues associated with the \nMFS status. Complexity arises because, for certain married taxpayers who are separated from the spouses, \ntheir living arrangements may be akin to those of unmarried individuals, but they are not considered as un\nmarried for tax filing unless very specific criteria are met. Taxpayers who have difficulties in filing joint returns \nbut remain married must file as MFS, which makes them ineligible for various tax credits. Although the credit \neligibility rules were relaxed for vulnerable MFS filers in limited circumstances, the percentage of MFS filers \nwho claimed these credits was extremely low. Given the restrictive credit eligibility criteria, MFS filers may not \nknow about their eligibility without IRS outreach and assistance. Finally, due to the tax incentive for separating \npersons to file as unmarried and a lack of third-party information for the IRS to verify filing status, compli\nance with MFS status is a concern. Our analysis shows a large percentage of filing status errors are associated \nwith MFS status, some of which likely results from taxpayer misunderstanding about the correct filing status. \n", "Who Are Married-Filing-Separately Filers and Why Should We Care?\n147\nReferences\nDrumbl, Michelle Lyon. (2016). “Joint Winners, Separate Losers: Proposals to Ease the Sting for Married \nTaxpayers Filing Separately.” Florida Tax Review, 19(7): 399–464. \nFeenberg, Daniel and Elisabeth Coutts. (1993). “\nAn Introduction to the TAXSIM Model.” Journal of Policy \nAnalysis and Management, 12(1), 189–194. \nIRS. various years. SOI Tax Stats—Individual Income Tax Returns Complete Report. Publication 1304. https://\nwww.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-complete-report-publication-1304.\nLeibel, Kara. (2014). “Taxpayer Compliance and Sources of Error for the Earned Income Tax Credit Claimed \non 2006–2008 Returns.” IRS Publication 5161. https://www.irs.gov/pub/irs-soi/15rpeitctaxpayercomplianc\netechpaper.pdf.\nLin, Emily Y. and Patricia K. Tong. (2017). “Using Administrative Tax Data to Estimate Work Participation \nand Earnings Elasticities of Married Couples.” International Tax and Public Finance, 24(6), 997–1025.\nMitchell, David S. (2016). “An Unhappy Union: Married Taxpayers Filing Separately and the Affordable Care \nAct’s Premium Tax Credit.” Tax Lawyer, 69(2): 453–476. \nTaxpayer Advocate Service. (2012). “National Taxpayer Advocate 2012 Annual Report to Congress.” \nUlven, Mark. (1992). “The Separation Penalty: Problems in Establishing Legal Separation for Filing Status.” \nTax Lawyer, 45(3): 903–913.\n", "Lin and Samarakoon\n148\nAppendix\nTABLE A-1. Tax Brackets by Filing Status, TY 2022\n2022 Individual Income Tax Table\nMarginal Tax \nRate\nTaxable Income\nMarried-Filing-Jointly\nMarried-Filing-\nSeparately\nHead-of-\nHousehold\nSingle\nover\nnot over\nover\nnot over\nover\nnot over\nover\nnot over\n10%\n$0 \n$20,550 \n$0 \n$10,275 \n$0 \n$14,650 \n$0 \n$10,275 \n12%\n$20,550 \n$83,550 \n$10,275 \n$41,775 \n$14,650 \n$55,900 \n$10,275 \n$41,775 \n22%\n$83,550 \n$178,150 \n$41,775 \n$89,075 \n$55,900 \n$89,050 \n$41,775 \n$89,075 \n24%\n$178,150 \n$340,100 \n$89,075 \n$170,050 \n$89,050 \n$170,050 \n$89,075 \n$170,050 \n32%\n$340,100 \n$431,900 \n$170,050 \n$215,950 \n$170,050 \n$215,950 \n$170,050 \n$215,950 \n35%\n$431,900 \n$647,850 \n$215,950 \n$323,925 \n$215,950 \n$539,900 \n$215,950 \n$539,900 \n37%\n$647,850 \n-\n$323,925 \n-\n$539,900 \n-\n$539,900 \n-\nData source: IRS Revenue Procedure 2021-45.\nTABLE A-2. Married-Filing-Separately (MFS) Returns by Spouse Matching Outcome\nCount\nPercent of All (%)\nAll\n31,805,626\n100.0\n1. Spouse’s MFS return was found\n18,585,142\n58.4\n2. Spouse claimed head-of-household status\n2,245,219\n7.1\n3. MFS return was 1040-NR with a missing identification number for \nthe spouse\n2,135,598\n6.7\n4. Spouse’s identification number was missing and the MFS return \nwas not 1040-NR \n3,206,243\n10.1\n5. Spouse filed a joint return\n1,166,914\n3.7\n6. Spouse is a nonfiler\n4,466,510\n14.0\nData source: All MFS returns filed for TYs 2013–2021.\nNote: MFS returns in groups (1), (2) and (6), or 79.5% of all MFS returns, are included in the simulation of the separate filing penalty. \n", "Willing but Unable To Pay? The Role of \nGender in Tax Compliance\nAndrea López-Luzuriaga (Universidad del Rosario) and Carlos Scartascini \n(Inter-American Development Bank)1\n1. Introduction\nDo women and men behave differently when faced with tax obligations? Abundant evidence from field in\nterventions (Wenzel (2006); Kleven et al. (2011); Alstadsaeter and Jacob (2013); Cabral et al. (2015); Advani \net al. (2017)) and laboratory experiments (Fortin et al. (2007); Bazart and Pickhardt (2011); Eisenhauer et al. \n(2011); Castro and Rizzo (2014); Kogler et al. (2016); D’Attoma et al. (2017); D’Attoma et al. (2020)) shows that \nwomen are more likely to comply with their tax obligations than men. The main hypotheses for explaining the \ndifference are that women are more risk-averse than men (Hibbert et al. (2013); Engstrom et al. (2015); Skatun \n(2017); Charness et al. (2018)), and women have higher levels of tax morale than men (Alm and Torgler (2006); \nTorgler (2005); Torgler and Valev (2010); Shafiq (2015); Cyan et al. (2016)).\nIf women are more likely to pay their taxes than men, does that imply they would respond more to a letter \nfrom the tax agency? There is no consensus on this matter. If women exhibit higher levels of tax morale or are \nmore risk-averse, and noncompliance is driven by insufficient information or erroneous beliefs, an interven\ntion could potentially be more successful in altering their behavior.2 However, the intervention’s impact cannot \nbe disentangled from their initial compliance level (potential ceiling effect) or disposable income (potential \ncorner solution).\nIn this article, we investigate whether women respond more to a message aimed at enhancing property tax \ncompliance by evaluating the results from Castro and Scartascini (2015) across gender. Castro and Scartascini \n(2015) carried out a large field experiment exploring the determinants of property tax compliance in the mu\nnicipality of Junín, Argentina, in 2011. The experiment included three treatment arms: one emphasizing pen\nalty and detection probability (deterrence message), and two others conveying distinct tax morale messages \n(reciprocity and peer-effects messages).\nThe city government calculates the property tax based on basic indicators, such as the linear size of the lot \nfronting the street and the availability of public services in the neighborhood (serving as a low-accuracy proxy \nfor housing values) and issues a tax bill bimonthly. Information asymmetries are absent, leaving taxpayers with \na simple decision: to pay or not (no partial payments are accepted). The tax design, monitoring, availability of \npayment plans, or any other associated aspects do not factor in gender.\nOur empirical findings reveal that women pay more than men, both at baseline and post-intervention. \nThe data also suggest that women, following receipt of the deterrence message, tend to make earlier payments, \nhence increasing the likelihood of timely payment (intensive margin). However, overall compliance remains \nunchanged—those initially disinclined to pay remain unaffected by the intervention. In contrast, men in the \ntreatment group exhibit an increased propensity to pay compared to their counterparts in the control group \n(extensive margin).\n1\t We would like to thank the staff of the Municipality of Junín during Mayor Mario Meoni’s tenure for providing the data, Lucio Castro for helping with the original \ndata collection and intervention, and the Institutional Capacity Strengthening Fund (ICSF) of the Inter-American Development Bank, funded by the Government \nof the People’s Republic of China, for its financial support for the original data collection. We have benefited from comments by many colleagues at numerous \nseminars and conferences. Our gratitude to all of them. The opinions presented herein are those of the authors and thus do not necessarily represent the official \nposition of the institutions to which they belong. This paper also appears as IDB Working Paper 1330. Available at https://publications.iadb.org/en/willing-unable-\npay-role-gender-tax-compliance. \n2\t This would suggest an interior solution to the decision.\n", "López-Luzuriaga and Scartascini\n150\nTo understand these intriguing results, we perform multiple analyses. Firstly, we study the heterogeneous \neffects of the treatments and discover that the size of the tax liability impacts women’s compliance (higher \ncompliance at lower tax levels) but not men’s, implying that women’s decisions may be contingent on their \nfinancial situation.\nSecondly, we employ survey data, targeted at the same population as the original experiment (though \nnot the same sample), to explore the differences in motivations and resources between men and women. The \nsurvey data indicate that female-headed households are more likely to internalize enforcement probabilities \n(i.e., they have a stronger belief in the city government’s enforcement capabilities). However, they are also more \nlikely to be poorer and perceive the tax as excessively high. These findings suggest that women are responsive \nto the messages but may be hindered by budget constraints.\nThe context of the field experiment and the design of the tax point towards potential liquidity constraints. \nGiven that the property tax is independent of current income level, it may exceed a taxpayer’s budget. In \nArgentina, mortgage financing is almost nonexistent, contributing to less than one percent of GDP, one of \nthe lowest rates globally. Thus, the correlation between wealth stock and income flow is less significant than \nin other countries. This disconnect between taxation and current income is common in the developing world \ndue to shallow credit markets, limited options for leveraging assets as collateral, and heavy reliance on indi\nrect taxes—personal income taxes account for approximately 10% of total revenues in Latin America and the \nCaribbean, in contrast to around 25% in the OECD (Corbacho et al. (2013); Acosta-Ormaechea et al. (2022)).3\nTo gain insights into these results, we introduce a simple analytical model where the only decision tax\npayers make is whether to pay the tax (with the government determining the size of the tax bill), mirroring \nthe scenario with property taxes. The model predicts that individuals with higher levels of tax morale or risk \naversion are more likely to enhance their compliance following an intervention that increases the perceived \nlikelihood of detection. However, liquidity constraints could force a corner solution: if the tax exceeds current \ndisposable income, individuals do not respond to the intervention.\nOur results carry significant implications. Firstly, they highlight a gender disparity in compliance—wom\nen, given the same enforcement levels, comply more frequently than men. As a result, taxation could widen \npost-tax income inequality between genders in countries with low enforcement where a significant portion of \nthe population evades taxes. This is compounded by the fact that women-led households typically have lower \nincomes. Therefore, they are disproportionately affected in developing countries where a substantial share of \ntaxation is not income based. Secondly, reactions to the same messages vary across individuals, implying that \ntax authorities might need to tailor their interventions accordingly. Lastly, liquidity constraints could influence \ntax compliance when the tax base does not correlate highly with income.\n2. Background and Data\nThe data for this analysis originate from a large-scale field experiment conducted by Castro and Scartascini \n(2015) to investigate the determinants of property tax compliance in Junín, Argentina, in 2011. The city govern\nment calculates the tax and sends the bills every two months. The property tax is levied on homes, farms, busi\nness premises, and most other real estate in the city of Junín. The tax is calculated based on the length of the \nstreet front of the property in meters (not on the size of the property nor its quality), the number of streetlights \naround the property, and the trash collection and street cleaning services provided to the area where the prop\nerty is located. All these variables are known by the city government and cannot be influenced by the taxpayer.\nThe intervention introduced a message into the tax bill. Three distinct treatment messages were used: a \ndeterrence message detailing the penalties for late payment, a reciprocity message describing the uses of the \ncollected funds, and a peer-effect message providing information about the overall compliance rate. Each mes\nsage’s text can be found in Table 1. An example of the tax bill is available in Figure A1 in the Appendix.\n3\t Moreover, in Argentina and other developing countries, a significant proportion of taxpayers owing income tax are part of a simplified tax regime. In these \nregimes, the tax owed remains constant within broad income brackets. For instance, in Argentina in 2021, individuals at the lower bound of the first bracket paid \nabout 2% of their sales in income taxes, while those at the upper bound of the same bracket paid less than 1%.\n", "Willing but Unable To Pay? The Role of Gender in Tax Compliance\n151\nThe tax has two due dates. The initial due date typically falls in the second week of the month, with the \nsecondary due date in the following week. While payment is expected by the initial due date, no late fees are \nlevied if payment is made by the secondary due date. Any outstanding liabilities incur a monthly compound \ninterest rate of 2%. We leverage this payment scheme to analyze compliance by gender at different times.4\nThe taxpayer database includes the names of each property owner and the individual responsible for pay\ning the tax. From this information, we were able to infer the gender assigned at birth to the individual liable \nfor the property tax. In Argentina, parents are permitted to select their children’s names from a pre-approved \nlist of approximately 10,000 female and male names.5 Using this list, we constructed a gender variable for 92% \nof the sample, or about 21,500 taxpayers, 34% of whom were women.6 There are only a few names that can be \nused by both women and men. The gender variable is balanced across treatments, control groups, and all other \nbaseline observables (see Table A2 in the Appendix).\nWe use additional data from two external surveys to analyze the interplay between liquidity constraints \nand the impact of the intervention. These surveys target the same demographic as the original experiment but \ndo not necessarily include the exact same individuals. The first survey, conducted by the city government fol\nlowing the intervention, targets the household member responsible for property tax payment and asks about \ntheir attitudes towards the tax. The second survey is the Urban Household Survey of 2011 (Encuesta Anual de \nHogares Urbanos, EAHU), which we use to understand the characteristics of households led by women.7\n3. Empirical Results\nDoes gender affect compliance? Using the baseline (pre-treatment) information, we find that women are more \nlikely to pay than men (44% versus 39%), to pay on time (24% versus 21%), and to have paid at least once in \nthe past (54% versus 49%). These results align well with the existing stylized facts in the literature. In addi\ntion, properties owned by female-headed households share some common characteristics. Their properties \nare smaller and receive more public services from the municipal government, which means that they are more \ncentrally located. Men own more properties than women, on average. We control for all these characteristics \n(the log of the number of properties of each taxpayer, the log of the average linear font size of the properties, \ntrash collection, and street lighting services) across our analysis. As we have mentioned, there is balance across \ntreatment and control groups (characteristics of the tax and property by gender and balance test are in Table \nA1 and Table A2 in the Appendix).\nBuilding upon Castro and Scartascini (2015)’s treatment assignment and property tax payment scheme, \nwe assess three payment outcomes: payment by the first due date, payment by the second due date, and full \npayment within the 2 months billing cycle (paid). Castro and Scartascini (2015) reported that the deterrence \nmessage was the most successful on average for increasing compliance. Analyzing all individuals together, \ntaxpayers who receive the deterrence letter are more likely to pay by the first and second due dates and more \nlikely to pay overall.8\nTo explore gender disparities, we conduct two types of analysis. First, we introduce an interaction term \nwith the gender variable in Castro and Scartascini (2015)’s baseline regressions to assess gender differences in \ntreatment. Second, we examine the treatment effects within each gender sample (results are presented in Table \n2).\nThe results show very little difference across genders. When examining the main variable of interest—the \npayment of the tax by the end of the period—it appears that men respond slightly more to the reciprocity \n4\t More details about the intervention are available in Castro and Scartascini (2015).\n5\t See https://data.buenosaires.gob.ar/dataset/nombres.\n6\t Due to data availability, our analysis is limited to gender differences assigned at birth.\n7\t The National Institute of Statistics and Censuses in Argentina (“Instituto Nacional de Estadíısticas y Censos”) conducts the EAHU annually. While the survey \nrepresents the subregion level, it does not accurately represent the city level. Buenos Aires province is split into six subregions: Buenos Aires (city), Gran La Plata, \nBahía Blanca, Partidos del GBA, Mar del Plata, and several smaller cities combined into one region. Junín is included in this final region.\n8\t They are 2 percentage points more likely to pay by the first due date, 3 percentage points more likely to pay by the second due date, and 5 percentage points more \nlikely to have paid the tax bill. Our results are slightly different from those presented in Castro and Scartascini (2015) because our sample is smaller–we could not \ninfer the gender for all individuals.\n", "López-Luzuriaga and Scartascini\n152\nmessage. However, this result seems to be driven more by a decrease in compliance for women rather than an \nincrease for men, which aligns with the overall finding in Castro and Scartascini (2015). In their study, taxpay\ners receiving more public goods from the government (in this case, women) showed a negative response to \nthe government’s depiction of the utilization of the tax revenue. Therefore, the observed effect appears to be \ncontingent on location rather than gender.\nGiven baseline differences across genders, what happens when we look within samples? Once we divide \nthe population according to gender, more significant differences appear, particularly for the deterrence mes\nsage, which has been shown to be the most relevant, on average. The deterrence message has two objectives: in\ncrease the perception of risk as well as the salience of the penalty. It reminds the taxpayer of the legal tools the \ncity government has to collect unpaid taxes; this part of the message aims to increase the perceived probability \nthat the tax authority will enforce the penalty. The message also explains the fines for not paying, illustrating \nhow a compound interest rate works. This part of the message aims to make the fine more salient.\nLooking first at paid (at the end of the period), we find that the deterrence letter did not significantly in\ncrease the overall payment among women. Still, it increased the timeliness of payment (paid by the first and \nsecond due date). For women who received the treatment letter, the probability of paying by the first due date \nand the second due date was 4 percentage points and 3 percentage points higher, respectively, than the women \nin the control group, both results significant at the 5% level. In contrast, it had a larger effect on payment be\nhavior among men. Men who received the deterrence letter were more likely to pay overall than men in the \ncontrol group by 2 percentage points. There is no difference in the payment by the first due date between men \nin the treatment and control groups. Men in the deterrence group are 1 percentage point more likely to pay \nby the second due date than men in the control group, but that difference is only significant at the 10% level. \nFigure 1 and Figure 2 summarize the results. These results are compatible with an analytical model with cash \nconstraints, which we describe next.\n4. A Gender-Based Compliance Analytical Framework\nThere is some evidence that women are better taxpayers than men. There are two possible explanations in \nthe literature: women are more risk-averse and have higher levels of tax morale. Disposable income could be \nanother potential source of systematic differences in tax compliance if women face more liquidity constraints. \nThis mechanism would have the opposite effect by making women less likely to pay their tax liabilities. To \ndisentangle the impact of these three channels and focus on the role of enforcement in tax payments, we build \na simple model to understand compliance behavior, allowing for tax morale, risk aversion, and income dif\nferences. In our model, available as an IDB Working Paper,9 the taxpayers maximize their expected utility of \nafter-tax income. They can pay their government-assessed tax, T, or they can enter a lottery, where they would \npay the tax and a fine, θ, with probability , or keep their full income with probability (1 - p). Following Dwenger \net al. (2016), we model the intrinsic motivation to pay taxes, S, as a positive monetary value that is added to \nthe income after tax.\nWe find that, in equilibrium, there is a probability, p, that makes individuals indifferent between paying \nthe tax or not. Suppose the taxpayer’s perceived probability of enforcement is lower than this indifference \nprobability. In that case, the taxpayer will decide not to pay the tax, but will pay the tax if the perceived prob\nability is higher. This indifference probability decreases with respect to the intrinsic motivation parameter \nand the coefficient of absolute risk aversion. Those individuals with higher tax morale or risk aversion should \nreact more to an intervention that increases the salience of the probability of being prosecuted for not paying \nthe tax. Consequently, if women have higher tax morale and risk aversion levels than men, as identified in the \nbroad literature, women will comply more than men and react more than men to an intervention.\nWhile these predictions would hold for a tax proportional to income, predictions may be more nuanced \nif there are liquidity constraints. In many developing countries, where credit and housing markets are under\ndeveloped, the property tax is calculated based on some general characteristics of the house (such as lot and \nconstruction size) and not on the house’s value. As such, the assessed tax may be disconnected from the asset’s \n9\t https://publications.iadb.org/en/willing-unable-pay-role-gender-tax-compliance \n", "Willing but Unable To Pay? The Role of Gender in Tax Compliance\n153\nvalue. Also, because mortgages are rare and owners cannot convert the asset into income flows, the tax may \nbe disconnected from current or liquid income. For instance, taxpayers were more likely to decrease their \nconsumption after an increase in the property tax in Mexico City (Brockmeyer et al. (2021)). To account for \nthis fact, we add a budget constraint given by a minimum required consumption level to the model. When the \ndisposable income (income minus assessed tax) is lower than the minimum level of consumption needed, the \ntaxpayer does not pay the tax (in the model and the actual world, partial payments of the property tax are not \npossible). These cash-constrained taxpayers do not react to the intervention (tax agency deterrence message) \neven if the message successfully alters their perceptions (i.e., they find themselves in a corner solution).\nTherefore, given the stylized facts about gender differences in the literature, the model predicts that if \nwomen have higher levels of tax morale or are more risk-averse, they will react more than men to an interven\ntion that increases the salience of the probability of being prosecuted for not paying the tax. If current income \nof women is lower than that for men, then there is a higher probability that more of them will face a corner \nsolution and be unable to react even in the context of an intervention that increases their perceived probability \nof detection.\n5. Discussion\nThe analytical model shows that if women are financially constrained, then the empirical results where women \npay more on average—but those who do not pay do not react to the treatment—are plausible. To evaluate the \nlikelihood of this, we turn to survey data. First, we look at the data from a survey of taxpayers in the city of \nJunín. Responses to the survey indicate that women indeed perceive higher levels of enforcement; see Figure \nA2 in the Appendix. Women are also more likely to think the property tax is too high and say that they are \nunwilling to pay a higher tax—see Figure A3 in the Appendix. Second, looking at the urban household survey, \nwe learn that female-headed households are poorer (male income is about 30% higher) and less likely to have \na steady income than male-headed households (men have a 13-percentage point higher probability); see Table \nA3 and Figure A4 both in the Appendix.\nOur findings, in addition to the suggestive evidence coming from the survey data, seem to indicate that \nwomen might be more willing to pay taxes for fear of enforcement, react more to a deterrence treatment as \nindicated by the model, but have lower resources to face a tax that is not highly correlated to income. We find \nadditional support for this hypothesis in the heterogeneous analysis by looking at the treatment’s impact ac\ncording to tax size. The effect of the deterrence letter is positive and significant for women whose tax bill is \nlower (up to 10 percentage points). Yet the difference disappears as the tax liability increases—suggesting that \nthe amount of the tax is essential for women in deciding whether to pay. For men, however, the effect does not \nchange significantly as the tax liability increases; see Figure 3.\n6. Conclusion\nOur findings reveal that women generally exhibit higher compliance with tax obligations than men and may \nbe more responsive to deterrence letters issued by city governments. In the treatment group, women who \nreceived these letters were more inclined to make timely payments compared to those in the control group. \nNotably, the deterrent effect of the letters on women’s compliance was markedly pronounced when tax liabil\nity was low. However, this effect diminished as the tax liability increased, possibly due to the high illiquidity \nof the taxed asset. These outcomes align with an analytical model that considers budget constraints. Further \nanalysis, using survey data, validates the model and empirical outcomes, indicating that women—more so \nthan men—trust the government’s tax enforcement ability, yet are more vulnerable to cash constraints. This \nsusceptibility likely stems from their generally lower income, lesser likelihood of earning a fixed income, and \ngreater tendency to perceive the tax as high.\nOur research highlights that, in scenarios characterized by lax tax enforcement and significant evasion, \ntax policy and enforcement mechanisms could inadvertently widen the income gap between genders. Given \nthat women typically earn lower salaries yet are more likely to comply with their tax obligations, this dynamic \nmay exacerbate existing income disparities, particularly in developing countries where a small fraction of tax \nis proportional to income. As such, tax policy and enforcement initiatives should recognize and address these \n", "López-Luzuriaga and Scartascini\n154\ndisparate impacts. Optimally, more robust enforcement under a given tax policy should strive to diminish, \nnot amplify, inequality. Policy tools could potentially ameliorate this gender disparity without infringing upon \nthe principle of horizontal equity in tax design. In the context of property taxes in illiquid markets, or taxes \nnot proportional to wealth, a plausible solution might involve tying property tax indirectly to current income \nlevels. For example, low-income households could receive a property tax discount or access differentiated pay\nment plans based on income.\nWe hope our study encourages additional field experiments that explicitly incorporate gender into their \ndesign and explore a variety of enforcement strategies. Tax authorities ought to pursue enforcement methods \nthat are, at the very least, gender neutral. Gaining a nuanced understanding of when and how such gender \nneutrality can be achieved remains a critical endeavor.\n", "Willing but Unable To Pay? The Role of Gender in Tax Compliance\n155\nReferences\nAcosta-Ormaechea, Santiago, Pienknagura, Samuel, and Pizzinelli, Carlo (2022). “Tax Policy for Inclusive \nGrowth in Latin America and the Caribbean.” In: IMF Working Paper 22.8.\nAdvani, Arun, Elming, William, and Shaw, Jonathan (Oct. 2017). “The Dynamic Effects of Tax Audits.” \nWorking Paper.\nAlm, James, and Torgler, Benno (Apr. 2006). “Culture Differences and Tax Morale in the United States and in \nEurope.” In: Journal of Economic Psychology 27.2, pp. 224–246.\nAlstadsaeter, Annette, and Jacob, Martin (Apr. 2013). “Who Participates in Tax Avoidance?” SSRN Scholarly \nPaper ID 2261637. Rochester, NY: Social Science Research Network. \nBazart, Cecile, and Pickhardt, Michael (Jan. 2011). “Fighting Income Tax Evasion with Positive Rewards.” In: \nPublic Finance Review 39.1, pp. 124–149.\nBrockmeyer, Anne, Estefan, Alejandro, Ramírez Arras, Karina, and Suárez Serrato, Juan Carlos (Apr. 2021). \n“Taxing Property in Developing Countries: Theory and Evidence from Mexico.” Working Paper 28637. \nSeries: Working Paper Series. National Bureau of Economic Research.\nCabral, Ana Cinta G., Myles, Gareth, and Kotsogiannis, Christos (May 2015). “Self-Employment Underreporting \nin Great Britain: Who and How Much?” In: 14th Journées Louis-André Gérard-Varet.\nCastro, Lucio, and Scartascini, Carlos (Aug. 2015). “Tax Compliance and Enforcement in the Pampas Evidence \nfrom a Field Experiment.” In: Journal of Economic Behavior & Organization 116, pp. 65–82.\nCharness, Gary, Eckel, Catherine, Gneezy, Uri, and Kajackaite, Agne (Feb. 2018). “Complexity in Risk \nElicitation May Affect the Conclusions: A Demonstration Using Gender Differences.” In: Journal of Risk \nand Uncertainty 56.1, pp. 1–17.\nCorbacho, Ana, Fretes Cibil, Vicente, and Lora, Eduardo (2013). More Than Revenue: Taxation as a \nDevelopment Tool. Inter- American Development Bank and Palgrave McMillan.\nCyan, Musharraf R., Koumpias, Antonios M., and Martinez-Vazquez, Jorge (Dec. 2016). “The Determinants \nof Tax Morale in Pakistan.” In: Journal of Asian Economics 47, pp. 23–34.\nDwenger, Nadja, Kleven, Henrik, Rasul, Imran, and Rincke, Johannes (Aug. 2016). “Extrinsic and Intrinsic \nMotivations for Tax Compliance: Evidence from a Field Experiment in Germany.” In: American Economic \nJournal: Economic Policy 8.3, pp. 203–232.\nD’Attoma, John, Volintiru, Clara, and Malézieux, Antoine (2020). “Gender, Social Value Orientation, and Tax \nCompliance.” In: CESifo Economic Studies 66.3, pp. 265–284.\nD’Attoma, John, Volintiru, Clara, and Steinmo, Sven (2017). “Willing to Share? Tax Compliance and Gender \nin Europe and America.” In: Research Politics 4.2.\nEisenhauer, Joseph G., Geide-Stevenson, Doris, and Ferro, David L. (Mar. 2011). “Experimental Estimates of \nTaxpayer Ethics.” In: Review of Social Economy 69.1, pp. 29–53.\nEngstrom, Per, Nordblom, Katarina, Ohlsson, Henry, and Persson, Annika (Nov. 2015). “Tax Compliance and \nLoss Aversion.” In: American Economic Journal: Economic Policy 7.4, pp. 132–164.\nFinocchiaro Castro, Massimo, and Rizzo, Ilde (Aug. 2014). “Tax Compliance Under Horizontal and Vertical \nEquity Conditions: An Experimental Approach.” In: International Tax and Public Finance 21.4, pp. 560–577.\nFortin, Bernard, Lacroix, Guy, and Villeval, Marie-Claire (Dec. 2007). “Tax Evasion and Social Interactions.” \nIn: Journal of Public Economics 91.11, pp. 2089–2112.\nHibbert, Ann Marie, Lawrence, Edward R., and Prakash, Arun J. (2013). “Does Knowledge of Finance Mitigate \nthe Gender Difference in Financial Risk-Aversion?” In: Global Finance Journal 24.2, pp. 140–152.\nKleven, Henrik Jacobsen, Knudsen, Martin B., Kreiner, Claus Thustrup, Pedersen, Soren, and Saez, Emmanuel \n(May 2011). “Unwilling or Unable To Cheat? Evidence From a Tax Audit Experiment in Denmark.” In: \nEconometrica 79.3, pp. 651–692.\n", "López-Luzuriaga and Scartascini\n156\nKogler, Christoph, Mittone, Luigi, and Kirchler, Erich (Apr. 2016). “Delayed Feedback on Tax Audits Affects \nCompliance and Fairness Perceptions.” In: Journal of Economic Behavior & Organization. Taxation, Social \nNorms and Compliance 124, pp. 81–87.\nShafiq, M. Najeeb (Apr. 2015). “Aspects of Moral Change in India, 1990-2006: Evidence from Public Attitudes \nToward Tax Evasion and Bribery.” In: World Development 68, pp. 136–148.\nSkatun, John Douglas (July 2017). “Taxation, Risk Aversion, and the Wage Gaps in Tournaments.” In: Oxford \nEconomic Papers 69.3, pp. 834–845.\nTorgler, Benno (2005). “Tax Morale in Latin America.” In: Public Choice 122.1/2, pp. 133– 157.\nTorgler, Benno and Valev, Neven T. (Oct. 2010). “Gender and Public Attitudes Toward Corruption and Tax \nEvasion.” In: Contemporary Economic Policy 28.4, pp. 554–568.\nWenzel, Michael (Sept. 1, 2006). “A Letter From the Tax Office: Compliance Effects of Informational and \nInterpersonal Justice.” In: Social Justice Research 19.3, pp. 345–364.\n \n", "Willing but Unable To Pay? The Role of Gender in Tax Compliance\n157\nTables\nTABLE 1. Messages included in the tax bill\n \n \n", "López-Luzuriaga and Scartascini\n158\nTABLE 2. Average Treatment Effect (Sep/Oct)\nNotes: All regressions include as controls the lagged variable, fixed effects for blocks, variables for public service provision (trash collection and street lighting services dur\ning the period), the (log of the) number of properties that each taxpayer has, the (log of the) average linear front size of the properties, and a dummy that controls for those \ntaxpayes who elected to pay monthly. Standard errors in parentheses are clustered by randomization blocks.\n* p<0.10, p<0.05\n", "Willing but Unable To Pay? The Role of Gender in Tax Compliance\n159\nFigures\nFIGURE 1. Effects of the Deterrence Treatment\n FIGURE 2. Marginal Effects of the Deterrence Treatment\n \nNote: 95% confidence interval\nW:1dd – Women 1st due date\nW:2dd – Women 2nd due date\nW:Paid – Women paid\nM:1dd – Men 1st due date\nM:2dd – Men 2nd due date\nM:Paid – Men paid\n", "López-Luzuriaga and Scartascini\n160\nFIGURE 3. Heterogeneous Effects of the Deterrence Treatment by Tax \nLiability and Gender\nNote: Blue line corresponds to men and the yellow to women.\n \n", "Willing but Unable To Pay? The Role of Gender in Tax Compliance\n161\nAppendix Tables\nTABLE A1. Baseline Difference Between Women and Men (May/June)\n \nTABLE A2. Baseline Difference Between Treatment Groups (May/June)\nNotes: Each row shows a regression of the pretreatment variable in question on treatment and a constant term. Observations are presented for the bimonthly \nperiod prior to treatment (May/June). The constant captures the value for the control group. Unrecoverable debtors are taxpayers who have never paid their \ntax bill. Monetary amounts are in Argentine Pesos (AR$). Standard errors are clustered by the block level.\n \n", "López-Luzuriaga and Scartascini\n162\nTABLE A3. Difference in Resources Between Male- and Female-Headed Households\nUrban Household Survey (EAHU–2011)\nNotes: Each row shows a regression of the pretreatment variable in question on gender and a constant term. The constant captures the value for the households where the \nhead is female. Monetary amounts are in Argentine Pesos (AR$). \nRobust standard errors are in parentheses.\n* p<0.01\nAPPENDIX Figures\nFIGURE A1. Sample Tax Bills With Treatment Messages (in Spanish)\n", "Willing but Unable To Pay? The Role of Gender in Tax Compliance\n163\nFIGURE A2. Perception of the Tax Enforcement Survey: City Government Junín\n \n", "López-Luzuriaga and Scartascini\n164\nFIGURE A3. Perception of the Tax Burden Survey: City Government Junín\n \nFIGURE A4. Income Deciles Urban Household Survey (EAHU–2011)\n \n", "Who Sells Cryptocurrency?\nJeffrey L. Hoopes (University of North Carolina at Chapel Hill), Tyler S. Menzer (University of Iowa), and \nJaron H. Wilde (University of Iowa)1\n1. Introduction\nOn March 9, 2022, U.S. President Joe Biden issued Executive Order 14067, “Ensuring Responsible Development \nof Digital Assets” “outlining the first ever, whole-of-government approach to addressing the risks and harness\ning the potential benefits of digital assets and their underlying technology” (White House (2022)). This wide-\nsweeping order directs or encourages digital-assets-related efforts from major U.S. agencies and regulators, \nincluding the Federal Reserve, the U.S. Treasury, the Financial Stability Oversight Council, and the Commerce \nDepartment. Notably, the Order also comes amid the recent “explosive growth” in digital assets. These assets \nnow exceed $3 trillion (White House (2022)), and follow recent uncertainties about and disparities within \nand across various regulatory and policy bodies (e.g., Financial Accounting Standards Board (FASB), the U.S. \nDepartment of the Treasury, the IRS, the U.S. Securities and Exchange Commission (SEC)) regarding how to \naccount for, tax, regulate, and oversee cryptocurrencies and cryptocurrency market places.2 In this paper, we \nexamine the population-level attributes of cryptocurrency reporters3 who report their sales to the IRS.\nRegulations governing financial products and activities often center on the attributes of the individuals \ninvolved. Indeed, U.S. law charges regulatory agencies to “seek the views of those who are likely to be af\nfected, including...those who are potentially subject to such rulemaking” (Executive Order 13563, “Improving \nRegulation and Regulatory Review” (2011)). Thus, unsurprisingly, the nature of regulations across various \nfinancial areas often reflect the attributes of the individuals involved in particular financial activities. For \nexample, U.S. law requires public, but not private, companies to provide audited U.S. Generally Accepted \nAccounting Principles (GAAP) financial statements and limits the investment vehicles that may be offered to \naccredited versus non-accredited investors.4 In line with this intuition, we argue that understanding who uses \ncryptocurrency and how trends in cryptocurrency use are changing is essential to formulating an effective \nregulatory framework. \nProtecting “Main Street” investors is at the heart of U.S. financial regulations. In fact, SEC Chairman \nJay Clayton notes that “serving and protecting Main Street investors is my main priority at the SEC” (SEC \n(2018)). Current SEC regulation of products is contingent upon demographic attributes of the investors with \n1\t All data work for this project involving administrative tax data was done on IRS computers, by authorized IRS personnel. In addition to being a PhD candidate at \nthe University of Iowa, Tyler Menzer is an IRS employee under a Student Volunteer agreement through the Joint Statistical Research Program (JSRP). We thank \nJohn Guyton, Robert Hayden, and Anne Herlache of the IRS for help and guidance with this project and we thank Barry Johnson, Pat Langetieg, Alicia Miller, \nand Michael Weber for facilitating this project through the JSRP. We appreciate helpful comments from Andrew Belnap, Russ Hamilton, Patrick Hopkins, Stephen \nLusch, Thomas Ruchti, Pradeep Sapkota, Casey Schwab, Cassie Mongold Thomas Omer, Scott Rane(discussant), Brian Williams, and workshop participants at the \nU.S. Treasury Office of Tax Analysis, the University of Iowa and the 2022 AAA Annual Meeting. The views expressed here are ours alone and do not reflect the \nviews of the Internal Revenue Service.\n2\t For example, the IRS issued Notice 2014-21 in 2014 detailing how cryptocurrency would be taxed as property by the IRS. The U.S. Treasury’s Financial Crimes \nEnforcement Network (FinCEN) issued guidance treating cryptocurrencies as currency. Other market participants such as the FASB also have shown interest \nin updating rules for cryptocurrencies (Maurer 2022). The SEC has pursued regulatory action that presumes cryptocurrencies are securities. The picture for \ncryptocurrency regulation is even less clear internationally with some countries such as China, Egypt and others banning cryptocurrencies completely (Quiroz-\nGutierrez 2022) while others have aimed to be cryptocurrency havens. Portugal, for instance, ruled that cryptocurrency traders are exempt from the country’s 28 \npercent income tax in 2018 (Hall 2022).\n3\t For this paper, ‘cryptocurrency reporter’ (uncapitalized) refers to our sample generally at the construct level; ‘CRYPTOCURRENCY SELLER’ (all caps and italicized) \nrefers to the actual taxpayers our variable captures; and ‘cryptocurrency investor’ is used when other sources discus individuals who invest in cryptocurrency.\n4\t Prior research examines descriptive characteristics of the users of many other financial products, including the use of credit and credit cards, including age \n(Mathur and Moschis 1994; Limbu et al. 2012), student status (Limbu et al. 2012; Hayhoe et al. 2000), and race (Cohen-Cole 2011); the use of predatory lending \nservices by race (Charron-Chénier 2020), disability (McGarity and Caplan 2019), gender (Nitani et al. 2020), and military status (Graves and Peterson 2005); \nstock market participation by gender (Almenberg and Dreber 2015), IQ (Grinblatt et al. 2011), geography (Brown et al. 2008), and age (Athreya et al. 2021); health \ninsurance products by race (Monheit and Vistnes 2000; Hargraves and Hadley 2003); fintech products by gender (Chen et al. 2021), age (Singh et al. 2020; Carlin \net al. 2017; Li et al. 2020), geography (Friedline and Chen 2021; Li et al. 2020), and race (Friedline and Chen 2021; Haupert 2022).\n", "Hoopes, Menzer, and Wilde\n166\nsome products being allowed for investors perceived as more sophisticated, but not for others (e.g., 17 CFR § \n230.144A–Private resales of securities to institutions).5 Thus, understanding whether “Main Street investors” or \nhigher income sophisticated investors predominantly use cryptocurrency is central to discussions surround\ning cryptocurrency regulation. However, despite cryptocurrencies ostensible entrance into the mainstream \nand the major regulatory attention that now surrounds it (and other digital assets), little is known about the \ncharacteristics of individuals who own cryptocurrencies or how these characteristics have changed over time. \nThe inherent opacity surrounding publicly observable cryptocurrency activities accounts for the lack of \nevidence on who actually transacts in these digital assets.6 While cryptocurrency publicly records the indi\nvidual transactions and the unique identifiers (wallets) of the transacting parties, tying these transactions to \nindividuals and their demographic characteristics has, ironically, proven elusive.7 We overcome this challenge \nby using proprietary data from the IRS on reported sales of key cryptocurrency assets to provide the first pop\nulation-level evidence of the characteristics of U.S. cryptocurrency reporters. We focus our analyses on crypto\ncurrency reporters who own cryptocurrency through cryptocurrency exchanges or directly on the blockchain. \nWe analyzed that group rather than those who own cryptocurrency indirectly because cryptocurrency held \nindirectly, such as through public trusts or investment funds, are regulated the same as traditional securities.\nOur primary objective is to contribute evidence on the characteristics of those who report cryptocurrency \nsales—the most common places they live, their income, age, marital and student status, and the industries in \nwhich they tend to work—and how these characteristics change over time. We find that the average income of \ncryptocurrency reporters has declined over time, suggesting the base of sellers has expanded in recent years, \nthough the average cryptocurrency reporter reports higher income than taxpayers who are not associated \nwith reported investment activity (e.g., who do not report cryptocurrency sales, sales of capital assets, or divi\ndends). The average cryptocurrency reporter is just under 33 years old, which is considerably younger than \nthe average non-crypto investor (about 56 years old). This age gap has grown from 2013 to 2020, even while \nthe percentage of U.S. taxpayers reporting cryptocurrency sales has grown. Men, married individuals, col\nlege students, individuals with higher wages, individuals with more dividend income, and homeowners have \nbecome significantly more likely to sell cryptocurrency over time. We also found some evidence that workers \nin a broader range of professions own cryptocurrency and that cryptocurrency reporters have become more \ngeographically diverse. Finally, we document a small but important subsection of cryptocurrency reporters \nwho start with relatively low incomes, but within a short period of time, recognize more than $1 million in \ntaxable gain. Interestingly in these analyses, cryptocurrency has a resorting effect—the investors who are the \nlowest income quartile individuals who realized large cryptocurrency gains not only recognized larger gains, \non average, than those who started with more income, but after 2 years, they persist in having more taxable \nincome for at least 2 more years. \nOverall, our unique, broad-sample evidence about who sells cryptocurrency and how the attributes of \ncryptocurrency reporters are evolving over time provide timely, policy-relevant insights that can inform cur\nrent regulatory efforts and policy deliberations.8 Further, we contribute to a growing literature regarding many \naspects of how cryptocurrencies, as an asset class, fit into our financial system by providing evidence on the dy\nnamic characteristics of individuals investing in that asset class (Bourveau, De George, Ellahie and Macciocchi \n(2022); Gan et al. (2021); Arnosti and Weinberg (2022); Malik et al. (2022); Cheng et al. (2019); Makarov and \n5\t One important decision for regulators is whether cryptocurrencies should be regulated as property or currency. Current IRS guidance states that cryptocurrency \nis treated as property (Notice 2014-21). However, some supporters of cryptocurrency argue it should be treated as a currency. Under the Internal Revenue Code \n(IRC), certain foreign currency transactions can be classified as personal transactions which eliminates gain recognition when the foreign currency gain would \nbe less than $200. This issue has only become more important as businesses have begun to accept cryptocurrency for normal purchases. Our data shows that \nthe median yearly gain for CRYPTOCURRENCY SELLERs is only $27, potentially providing initial evidence that the regulatory burden could be significantly \nreduced for taxpayers who use cryptocurrency for purchases, which may qualify for gain exclusion if cryptocurrency were treated as a currency instead of \nproperty.\n6\t Due to the limitations of administrative data and tax reporting rules, we are able to observe only a subset of individuals who sell cryptocurrency and report those \nsales in an identifiable way through tax reporting. We discuss the specifics of this limitation in Section 3 and in the Online appendix.\n7\t Even Chainalysis, a leader in tracking and identifying blockchain business users, does not provide individual level identification (https://blog.chainalysis.com/\nreports/service-level-data/).\n8\t Apart from President Biden’s Executive Order 14067 issued on March 9, 2022, the U.S. Federal Reserve released a report on a central bank digital currency in \nJanuary 2022 and asked for comments from stakeholders on the proposal (Federal Reserve (2022)). The SEC has filed several lawsuits against cryptocurrency \nplatforms such as Ripple and Blockfi (SEC (2020), SEC (2022)), and the U.S. Department of the Treasury is planning to issue new preliminary guidance (Versprille \n2022). \n", "Who Sells Cryptocurrency?\n167\nSchoar (2020)). Finally, our analysis informs attempts to enforce taxation of cryptocurrency gains by providing \nevidence for profiles of the average cryptocurrency reporter. \n2. Background\nBitcoin, the first cryptocurrency, is a decentralized, public, pseudo-anonymous payment network.9 The back\nbone of Bitcoin is the blockchain, which serves as a public accounting ledger, maintaining the entire transac\ntion history of Bitcoin. While a public ledger would appear to enable the linking of individuals to transactions, \nvarious issues cause this not to be the case. Prior studies have attempted to identify cryptocurrency reporters \nthrough different methods. Several papers use heuristics and machine learning to group individual wallet \naddresses together to identify “users” (Athey et al. (2016); Ron and Shamir (2013); Meiklejohn et al. (2013); \nMakarov and Schoar (2021)). These analyses are generally limited to single cryptocurrencies (such as Bitcoin) \nand identify only blockchain-based users, omitting users who buy or sell on certain exchanges. In addition, \nblockchain analyses make it difficult to distinguish between business users and individuals or to determine \nthe geographic location of users. It also presents challenges when attempting to provide information at the \nuser level—their income, gender, age, marital or student status, reported gambling activities, other investment \nsales, etc. These inherent limitations in the blockchain setting have led to dramatically different estimates of \nthe number of unique Bitcoin users (Athey et al. (2016), Amiram et al. (2022), and Makarov and Shoar (2021)). \nOther papers have taken a different approach to identifying cryptocurrency reporters. Hackethal et al. \n(2021) partnered with a German bank and received information on 100,000 investors, 872 of which invest \nindirectly in cryptocurrency or cryptocurrency-related investment products. They show cryptocurrency re\nporters were younger than non-cryptocurrency investors and had a greater level of wealth and income than \nnon-cryptocurrency investors. Their point-in-time estimates find that cryptocurrency investors trade more \nfrequently and hold a higher share of their investments in stocks. Similarly, Hasso et al. (2019), using a sample \nof 465,926 brokerage accounts from a U.K. brokerage, find that males between 35 and 44 years of age are most \nlikely to trade cryptocurrency, but that females engage in less speculative trading and realize higher returns. In \nline with the UK brokerage’s self-reported claim of being the market leader for contract-for-difference crypto\ncurrency trading, Hasso et al. note that 90 percent of active accounts trade cryptocurrency by 2017. They also \nnote that investor trading patterns vary between asset classes, adding to the need for cryptocurrency specific \nresearch. While these studies provide some useful insights, it is unclear whether the results of these limited \nand unique samples generalize to larger populations of cryptocurrency reporters and how those characteristics \nhave changed over time.\nIn addition to archival studies, several surveys highlight characteristics of cryptocurrency investors. For \nexample, Benneton and Campiani (2021) describe three point-in-time surveys which report a wide variety of \nindividual characteristics. The Survey of Consumer Payment Choice (SCPC) reports 1 percent of users claim \ncryptocurrency ownership, while the ING International Survey on Mobile Banking reports 8 percent among \nthe subset of respondents who are familiar with cryptocurrency (65 percent). Another comprehensive survey \nby the Bank of Canada, the Bitcoin Omnibus Survey, done in 2016 and 2018 suggested that at the time of the \nsurvey, males were more likely to own Bitcoin (64 percent). These estimates are in line with surveys of U.S. \nrespondents from other surveys such as the 2021 State of Crypto Literacy (64 percent) and the State of U.S. \nCrypto Report (74 percent). Survey evidence also suggest that cryptocurrency investors tend to be younger, \nconsistent with the democratization of finance being a key tenant of the cryptocurrency space. However, the \nBank of Canada survey suggests that both wealthier and more educated individuals own more cryptocurrency, \nconsistent with our findings.\nWe add to the growing literature on owners of bitcoin by providing new evidence on how cryptocurrency \nreporters compare not only to other investors (similar to Hasso et al. (2019); Hackenthal et al. (2021)), but also \nhow they compare to the non-investing public. Our unique data allows us to identify financial investment \ntransactions and demographics. We also provide evidence on less identifiable characteristics such as wages and \n9\t See Online Appendix for additional information on how Bitcoin transactions are recorded and processed.\n", "Hoopes, Menzer, and Wilde\n168\nother sources of income, geographic location, home ownership, family size, and employment characteristics. \nSince most individuals in the U.S. are required to file an annual tax return, our analysis also allows us to exam\nine characteristics across the population of cryptocurrency reporters, especially in populations which may be \nless likely to answer survey questions, such as the very wealthy. Our large sample size also allows us to deter\nmine characteristics of cryptocurrency reporters when only a small proportion of the population engages with \nthe technology. Finally, and importantly, the nature of our administrative data allows us to provide evidence \nfor how the demographics of cryptocurrency reporters have trended over time. \n3. Research Sample and Data\nTo examine demographic characteristics of those who sell cryptocurrencies, we access confidential taxpayer \ninformation from the IRS for tax returns filed between 2013 and 2020. Because tax reporting requirements do \nnot discriminate between the different methods of holding cryptocurrency, the data should capture activity \non cryptocurrency networks and trading cryptocurrency on exchanges. Although the IRS reporting would \nalso cover cryptocurrency held indirectly by public firms, trusts, or other registered investment vehicles, those \nassets would already be subject to third-party reporting. We therefore do not include those assets in our cal\nculation of cryptocurrency reporters, as they do not have control over the actual cryptocurrency. Similarly, \nconsistent with our focus on individual taxpayers, we do not attempt to identify cryptocurrency held by busi\nnesses (Forms 1120, 1120S, and 1065) or trusts (Form 1041). To the extent that cryptocurrency transactions from \nflow-through entities affect individual tax returns, we will not identify those transactions.\nWhile our sample is the largest time-series sample of cryptocurrency reporters to date, it also has its limi\ntations. In particular, because the U.S. tax system relies upon the realization principle, the tax return reveals \nthe most reliable information about cryptocurrency reporters only when they sell cryptocurrencies and report \nthose transactions. While knowing everyone who buys and holds cryptocurrency would be useful, IRS data—\npotentially the best dataset available to answer these questions—is nonetheless imperfect. Using tax return \ndata to study capital assets is especially problematic in equity markets, where investors must trade off their \nbeliefs about expected returns and the value of tax deferral (Lei et al. (2020)). However, cryptocurrencies are \nunique in that this problem is partially mitigated by a key feature of the tax system. Investors sell and instantly \nrepurchase cryptocurrencies to take advantage of tax losses (Cong et al. (2021)). In addition, for Tax Years 2019 \nand 2020, taxpayers must have checked a box on their tax returns stating whether they engaged in a variety of \nvirtual currency transactions. Consequently, noting who sells should be a much better indicator of who owns \ncryptocurrencies than it would be for equities, especially given the volatility in the crypto market. \nIn addition, while there are severe financial penalties for tax noncompliance, some individuals invariably \nfail to report all their cryptocurrency transactions to the IRS. This problem is prevalent in much of the ac\ncounting literature, in which evidence of behavior is only observed contingent on the reporting or detection \nof such behavior (Cecchini et al. (2010); Hopkins et al. (2015)). In some cases described below, tax law requires \nthird parties to report transaction level tax-related information to the IRS, enhancing the quality of the tax \ndata. But to the extent that underreporting varies with the investor characteristics we study, our estimates may \nnot reflect the true population of cryptocurrency reporters.\nWe obtain cryptocurrency sales data from two IRS forms: Form 8949 and Form 1099-B. Unless certain \nthird-party reporting requirements are met, tax provisions require individuals to report individual stock \ntransactions on Form 8949, including a description of the property, the date of purchase, date of sale, cost of \nproperty, sales price, and any adjustments.10 We use a textual search to identify transactions that are likely to \nbe cryptocurrency.11 We focus on two types of cryptocurrencies, Bitcoin and Ethereum, which are, by far, the \ntwo most valuable, most widely held, and, well-known cryptocurrencies (2021 State of Crypto Report, Yougov \n10\t Taxpayers are allowed to summarize transactions if gains are reported on Form 1099-B, with basis reported, and for which they have no adjustments.\n11\t We note that while we use IRS data to perform our analyses, the process we use to identify them was designed and implemented by the authors of this research \nand does not represent the method the IRS may use to identify cryptocurrency transactions.\n", "Who Sells Cryptocurrency?\n169\n(2018)).12 However, our textual analysis likely identifies other cryptocurrencies as well, especially cryptocur\nrencies with similar names such as Ethereum Classic or Bitcoin Cash.13 After completing the textual search, \nwe manually inspect a random sample of 3,000 cryptocurrency transactions in each of our sample years (i.e., \n24,000 transactions) to assess the possibility of false positives. Overall, we find a false positive rate of 1.2 per\ncent. This false positive rate was highest in 2013 (3.4 percent) and dropped over time to less than 1 percent for \nyears after 2015.14 To supplement our data from Form 8949, we also use the same method to search third-party \nreported descriptions filed on Form 1099-B.15 Using form 1099-B filings allows us to identify some transactions \nthat taxpayers may have summarized on their tax returns.\nAfter identifying Bitcoin and Ethereum sales, we merge the Form 8949 data with individual taxpayer data \nfrom Form 1040 and its related schedules. We begin with 1,223,732,729 taxpayer-year records who have valid \ntaxpayer identification numbers.16,17 We restrict our analysis to electronically filed returns so we can capture \nall the fields we require for our analysis (reduction of 112,487,851 observations). This process yields a sample \nof 1,078,688,472 taxpayer-years (202,523,891 unique taxpayers), including 2,620,921 CRYPTOCURRENCY \nSELLER tax-year observations. We also merge in IRS data sourced from the Social Security Administration on \nthe birth year and gender of taxpayers, as well as additional data from third-party reporting.\n4. Results\n4.1 Demographic Information on Crypto Sellers\nWe report general descriptive statistics for our sample in Table 1 and separate our sample into three groups, \nNON-INVESTOR (taxpayers with no capital asset sales, and no dividends), NON-CRYPTO SELLING \nINVESTOR (taxpayers with capital asset sales/dividends but no crypto sales), and CRYPTOCURRENCY \nSELLER. As in prior studies, we find that cryptocurrency reporters are younger with a mean age of 32.8 com\npared to 41.5 for non-investors and 56.3 for non-cryptocurrency investors. Consistent with the sentiment that \ncryptocurrency supports the “democratization of finance,” we find that sellers have less income than other \nnon-cryptocurrency investors, albeit more income than non-investors. We also find that they have less in\nvestment income (e.g., dividends, interest, and capital gains) and wages than non-crypto investors. Both the \nnumber of cryptocurrency transactions reported, and the yearly cryptocurrency gain is highly skewed, with \nthe median reporting only one transaction while the average is 9.9.18 The average reporter has a cryptocurrency \ngain of $12,484 per year, although the median is only $27. The average yearly cryptocurrency gain for the top \n100 CRYPTOCURRENCY SELLERs ranges from almost $560 thousand to over $18 million, indicating that \nthere are some taxpayers realizing and reporting very large cryptocurrency gains. We examine these taxpayers \nfurther in Section 4.2. Additionally, the average yearly cryptocurrency losses for the 100 CRYPTOCURRENCY \nSELLERs with the greatest losses ranges between losses of $115,000 and $5.7 million. In both cases, the largest \n12\t The term “Ethereum” can refer to the cryptocurrency “Ether” and the blockchain platform on which Ether runs. In this paper, we use Ethereum to refer to the \ncryptocurrency rather than the blockchain network. We use this terminology for several reasons. First, major cryptocurrency platforms such as Coinbase, Kraken, \nand Binance all refer to the cryptocurrency Ether as Ethereum when listing it on their exchanges. Thus, many investors likely think of the term Ethereum as a \ncryptocurrency. Second, prior literature uses the term Ethereum to refer to the cryptocurrency (see Marakov and Shoar 2020 and Giffin and Shams 2020). Finally, \npopular news organizations, such as Coindesk, use both Ether and Ethereum to refer to the cryptocurrency interchangeably (e.g., https://cointelegraph.com/news/\nphishing-scammer-monkey-drainer-has-pilfered-as-much-as-1m-in-ethereum).\n13\t As of March 21, 2022, Bitcoin is the largest cryptocurrency with a market cap of $889 billion while Ethereum has a market cap of $395 billion. The next largest \ncurrency is Tether, which has a market cap of $81 billion (https://coinmarketcap.com/historical/20220327/).\n14\t We inspect individual transaction descriptions rather than tax returns. If a taxpayer reports multiple cryptocurrency transactions, we could still classify them \ncorrectly as a cryptocurrency seller even if one or more of the transactions that we identify are false positives. \n15\t To identify cryptocurrency transactions reported on Form 1099-B, we follow the same process we use for Form 8949, with one exception. To avoid classifying \ncryptocurrency ETFs and related products as transactions related to direct interests in cryptocurrency, we remove transactions for which there is a valid CUSIP \nreported on the Form 1099-B. Notably, many Form 1099-B transactions report the CUSIP for the security being reported but cryptocurrencies are not regulated \nsecurities and thus do not have valid CUSIPs. .\n16\t Each year contains between 124,222,137 (2013) and 148,493,792(2019) unique taxpayers.\n17\t Because we are interested specifically in the reporting behavior of cryptocurrency owners in the reporting environment of the time, we restrict our sample to the \nfirst tax return filed by a taxpayer each year, and we remove tax returns filed more than 1 year after the close of the tax year (32,541,050). We also remove returns \nfor which there are duplicate records filed at the same time (15,356).\n18\t We caution interpretation of the number of transactions reported as taxpayers can and do often group transactions together or summarize them. To the extent \ncryptocurrency transactions are grouped together, it should bias the estimate downward.\n", "Hoopes, Menzer, and Wilde\n170\ngains and losses generally occur in the latter half of our sample. In addition, the median CRYPTOCURRENCY \nSELLER has no other non-gain investment income (e.g., dividends or interest), also consistent with cryptocur\nrency investors being more like non-investors.\nWe graph several tax return characteristics in Figure 1. We find that CRYPTOCURRENCY SELLERs are \nmuch more likely to be enrolled in a university or college (STUDENT) than both other groups. In line with \nthe lower income of CRYPTOCURRENCY SELLERs, we also find that they are more likely to claim the Earned \nIncome Tax Credit (EIC TAX CREDIT) than other investors, but less likely to claim it compared with non-in\nvestors. We also look at taxpayer risk preferences by examining how likely CRYPTOCURRENCY SELLERs are \nto have reported gambling income (GAMBLER) and find that a similar proportion of CRYPTOCURRENCY \nSELLERs have gambling income compared with non-investors or other non-crypto investors (crypto-inves\ntors actually have slightly lower gambling income than non-crypto investors). Moreover, we consider the role \nof financial health and cryptocurrency sales by examining the percentage of CRYPTOCURRENCY SELLERs \nthat receive cancellation of debt income (CANCELLATION OF DEBT) and find that CRYPTOCURRENCY \nSELLERs are similar in that respect compared with non-investors. \nWe graph the number of CRYPTOCURRENCY SELLERs over time in Figure 2, Panel A. The number of \nCRYPTOCURRENCY SELLERs is increasing dramatically over time, with less than 7,000 taxpayers reporting \ncryptocurrency per year between 2013 and 2016, and over 120,000 sellers in 2017. This large increase coincides \nwith the price increase of Bitcoin in 2017 and the associated hype, broad media coverage, and surge in public \ninterest. While Bitcoin started 2017 being valued around $1,000, it reached a high of nearly $20,000 before fall\ning in 2018 (Higgins (2017)). Notably, we also observe a large increase in the number of CRYPTOCURRENCY \nSELLERs in each subsequent year. This pattern is consistent with survey evidence, which found that in 2020, \n26 percent of users had acquired their cryptocurrency within the last year, 68 percent had acquired it within \nthe last 2 years, and only 4 percent had acquired their cryptocurrency over 5 years ago (State of Crypto Report \n(2021)).19 \nWe next examine how CRYPTOCURRENCY SELLERs have changed over time. In Figure 2, Panel B we \ndirectly compare CRYPTOCURRENCY SELLERS to NON-CRYPTO SELLING INVESTORS. The mean (stan\ndard deviation) age of CRYPTOCURRENCY SELLERs has markedly decreased over time, from 45.2 (18.6) in \n2013 to 32.4 (10.9) in 2020. Over the same time, the average age of NON-INVESTOR (untabulated) [NON-\nCRYPTO SELLING INVESTOR] has remained relatively flat, from 41.1 (17.1) to 42.4 (17.8) [55.8 (19.6) to 55.4 \n(19.6)]. We also note that the average taxable income of CRYPTOCURRENCY SELLERs decreased over time, \nfrom an average of $299,217 in 2013 to only $76,147 in 2020. This change is particularly interesting because \nin the early part of our sample period (before 2018), CRYPTOCURRENCY SELLERs had more income than \nNON-CRYTPO SELLING INVESTORs, and this trend held even at the median. In 2017, the median taxable \nincome for CRYPTOCURRENCY SELLERs was over $99,000, while the median NON-CRYTPO SELLING \nINVESTOR had a median income of only $70,000. By 2020, however, the median NON-CRYPTO SELLING \nINVESTOR had median income of $68,000, while the median CRYPTOCURRENCY SELLER’s taxable income \nwas only $32,000 (untabulated).\nNoting the lower income of CRYPTOCURRENCY SELLERS over time, we examine the distribution of tax\nable income for these taxpayers in further detail in Figure 3. We produce a histogram of TAXABLE INCOME \nfor CRYPTOCURRENCY SELLERs over our sample period, using $10,000 width bins. For ease of interpreta\ntion and due to the extreme skewness in TAXABLE INCOME, we limit the upper bound of the histogram \nto $270,000, which is approximately equal to the 95th percentile for cryptocurrency returns. Consistent with \nCRYPTOCURRENCY SELLERs reporting lower income, we find that 27.4 percent of these sellers have under \n$10,000 of taxable income, and over half of sellers report less than $40,000 in taxable income. The low income \nof these taxpayers is also unlikely due to excessive deductions, as only 13.1 percent of CRYPTOCURRENCY \nSELLERs file Schedule A for itemized deductions.\n19\t The increase may also speak to increased compliance with tax laws. Regulatory factors such as the IRS John Doe Summons of a large cryptocurrency exchange \nand the resulting increase in third-party reporting may have resulted in increased regulatory scrutiny and compliance with tax reporting requirements. Consistent \nwith this assumption, we find that the average number of CRYPTOCURRENCY SELLERS who receive a Form 1099-B for cryptocurrency increases from 6 \npercent in 2016 to 84 percent in 2020 (untabulated).\n", "Who Sells Cryptocurrency?\n171\n4.2 Cryptocurrency Millionaires\nOne area of interest related to cryptocurrencies is their ability to produce immense wealth as a result of the \nexponential growth in asset prices. This growth has created a rags to riches story for many early investors \n(Schlott (2022)). To examine this phenomenon further, we look specifically at individual taxpayers who re\nport large cryptocurrency gains—the cryptocurrency millionaires. To begin, we partition taxpayers into \nfive categories. Here, we first sum both CAPITAL GAIN/LOSSes and CRYPTOCURRENCY GAINs by tax\npayer for all years in our sample period. We label taxpayers who have a total CRYPTOCURRENCY GAIN \ngreater than $1 million as CRYPTOCURRENCY MILLIONAIRES. Then, to calculate a taxpayer’s total gain \nfrom traditional equities, we subtract a taxpayer’s total cryptocurrency gain from the total capital gain re\nported on their tax return. We identify taxpayers who reported over $1 million of non-cryptocurrency capi\ntal gains as EQUITY MILLIONAIRES. We restrict EQUITY MILLIONAIRES to the group of individuals \nwho report non-cryptocurrency CAPITAL GAIN/LOSS above $1 million, but CRYPTOCURRENCY GAIN \nless than $1 million. If a taxpayer’s CAPITAL GAIN/LOSS and CRYPTOCURRENCY GAIN each exceed $1 \nmillion, we include them among the CRYPTOCURRENCY MILLIONAIRES. Finally, we treat all other tax\npayers who do not fall into those two categories as we do in Table 1 (e.g., NON-INVESTOR, NON-CRYPTO \nINVESTOR, CRYPTOCURRENCY SELLER), except that these categories now exclude observations relating to \nCRYPTOCURRENCY MILLIONAIRES and EQUITY MILLIONAIRES.\nWe report descriptive statistics for these groups of taxpayer-years in Table 2. When we compare \nCRYPTOCURRENCY MILLIONAIRES to EQUITY MILLIONAIRES, we note that both groups have higher \nincomes than the other groups, consistent with these groups being associated with higher wealth (income) \nthan non-millionaire groups. CRYPTOCURRENCY MILLIONAIRES also report higher income, on average, \nthan EQUITY MILLIONAIRES. Rather than the image of rags to riches, this pattern suggests that these in\ndividuals were already wealthy individuals. For example, the average wage income of CRYPTOCURRENCY \nMILLIONAIRES is $366,092 while the average wage income for NON-CRYPTO SELLING INVESTORs is only \n$86,215. In addition, it appears that CRYPTOCURRENCY MILLIONAIRES also report more cryptocurrency \ntransactions than non-millionaire CRYPTOCURRENCY SELLERs (54.57 and 9.57, respectively). Taxpayers \nwith at least $1 million of cryptocurrency gain are also less likely to receive a cryptocurrency Form 1099-B, \nwhich may indicate that these transactions were on-chain or private cryptocurrency transactions.\nHowever, while CRYPTOCURRENCY MILLIONAIRES are on average wealthy to begin with, this masks \nlarge heterogeneity in initial incomes. To further examine the effects of large cryptocurrency gains, we exam\nine a different set of taxpayers. We identify taxpayers who had a single tax year with a cryptocurrency gain of $1 \nmillion or more. Then, we determine the first year in which each of these taxpayers reported a cryptocurrency \ngain of at least $1 million and graph the taxable income of these investors in event time, with period being the \nfirst year the taxpayer had $1 million or more in cryptocurrency gains. We then divide taxpayers into quartiles \nbased on their total taxable income in , allowing us to see the trend in income, conditioning on prior income, \nthus allowing us to explore whether these were, indeed, rags to riches stories, on average.\nWe report the average taxable income of each quartile over time in Figure 4. We see that the large crypto\ncurrency gain is a large shock to income for all quartiles. The highest-income quartile’s taxable income appears \nto return to pre-cryptocurrency gain levels within 2 years, by year(t+2), with average income going from $7.19 \nmillion in to year(t-2) $6.69 million in year(t+2). However, for each of the bottom three quartiles of income, tax\npayers in all three groups appear to report considerably higher income in year(t+2) than in year(t-2). The lowest \nquartile of income (as of year(t-2)) exhibits the largest difference, with average taxable income starting at only \n$1,666 in year(t-2) and ending at $2,189,009 by in year(t+2). Although relatively few individuals have cryptocur\nrency gains over $1 million in any single year, this analysis provides evidence that at least some low-income \ntaxpayers appear to experience potentially life-changing levels of income via cryptocurrency investments. \nFurther, we note that individuals in the lowest quartile of income in t-2 actually end up with the second highest \nincome in t+2, suggesting that cryptocurrency gains do have, at least for a small section of the population, the \nability to reorder income strata in meaningful ways. \n", "Hoopes, Menzer, and Wilde\n172\n4.3 Geographic Location of Cryptocurrency Reporters\nWe next turn our focus to the geographic location of CRYPTOCURRENCY SELLERs. In Figure 5, we map \nthe ratio of CRYPTOCURRENCY SELLER tax returns to total number of tax returns by county for the con\ntinental U.S. for even numbered years. In the early sample years (2014 and 2016), we saw very few counties \nhave CRYPTOCURRENCY SELLERs, with many counties having no CRYPTOCURRENCY SELLERs at all.20 \nIn 2018, we observed a much broader adoption across the U.S., suggesting that cryptocurrency was becoming \nmore geographically widespread. Notably, some states appear to still have low cryptocurrency reporting rates \neven in 2020. West Virginia, which was rated 5th on a list of the “worst” states for cryptocurrency investors \nin 2022 (Newberry (2022)) and had the lowest search interest in Bitcoin in 2020 out of all 50 states (Google \nTrends analysis, untabulated), appears to have a relatively low incidence of CRYPTOCURRENCY SELLERs. \nNew Hampshire also appears to have low cryptocurrency reporting and has below-average Google Trends \nsearch volume (rank 41) for 2020. However, somewhat puzzling is the relatively low cryptocurrency taxpayer \nreporting rates in Nevada, which had the highest Google Trend for Bitcoin out of all 50 states in 2020. \nWe next move to more granular data on location to examine cryptocurrency reporting at the city level. In \nTable 3, we report the top 10 cities with the highest CRYPTOCURRENCY SELLER ratio, as well as the 10 cit\nies with the highest raw numbers of CRYPTOCURRENCY SELLERs. Overall, we see that California has some \nof the highest ratios of CRYPTOCURRENCY SELLERs throughout our sample period, with 5 out of 10 of the \ntop cities being in California in 2014 and 8 out of 10 in 2020. This seems to indicate that these cryptocurrency \n“capitals” have maintained their positions throughout our sample period, and the West Coast continues to be \nthe area with the highest concentrations of CRYPTOCURRENCY SELLERS. Examining the raw number of \nCRYPTOCURRENCY SELLERs without regard to population size is also insightful. We continue to find that \nmore CRYPTOCURRENCY SELLERs live on either the West or East Coasts, with only four non-coastal cities \nin 2014 and only three non-coastal cities in 2020. Although there might be concern that population drives \nthese results, we note that several of the top 10 largest cities in the U.S., such as Philadelphia, Phoenix, and \nSan Antonio do not appear on the list. We conclude that although cryptocurrency has achieved a much wider \nadoption over the 8-year period of our sample, there is still significant geographic clustering of cryptocurrency \nreporters. \n4.4 Cryptocurrency and Occupation\nWe next examine the occupations (industries of employment) of CRYPTOCURRENCY SELLERs using wages \nand Form W-2 information. We obtain the population of W-2 data for our sample years, which reports wage \nincome and use the W-2 with the highest reported income each year.21 Next, we identify the three-digit NAICS \ncode based on the business tax return that filed the Form W-2. Similar to our geographic analysis, Table 4 re\nports the top 10 industry codes for 2014 and 2020 for both the ratio of sellers to total taxpayers and raw number \nof sellers.\nIn Panel A, we report the ratio of taxpayers who are CRYPTOCURRENCY SELLERs to the total number of \ntaxpayers whose highest paid W-2 is in the given industry. We find that the highest ratio of CRYPTOCURRENCY \nSELLERs generally falls into more technology- or finance-related industries. Publishing- and news-related \nindustries also make up a large portion of the top industries. We also see that even among the highest ratio \nindustries, the ratio has increased over the sample period. For example, Other Information Services has in\ncreased from 0.04 percent of taxpayers in the industry reporting cryptocurrency sales in 2014 to 3.29 percent \nreporting sales in 2020. We also see that even the 10th highest ratio (Information, 1.65 percent) in 2020 is \nhigher than all other industries in 2014, highlighting the growth in cryptocurrency adoption. We observe some \nchanges in CRYPTOCURRENCY SELLER industry ranks over the sample period, with more retail industries \n(NAICS-3 454 and 443) in 2020 than in 2014, and two industries in the top 10 in 2014, Museums, Historical \nSites, and Similar Institutions and Motion Picture and Sound Recording Industries, dropped off the list by \n20\t Due to restrictions on IRS data and bias in small counties, we set any county with less than 10 cryptocurrency reporters or less than 1,000 tax returns to 0. \n21\t For this test, if a tax return is filed as “Married Filing Joint” we identify the highest paid job for both the taxpayer and spouse for each year. If a “Married Filing \nJoint” tax return is a CRYPTOCURRENCY SELLER, we assume both spouses are CRYPTOCURRENCY SELLERs.\n", "Who Sells Cryptocurrency?\n173\n2020. We also present the information graphically in Figure 6, Panel A, along with data for the years 2016 and \n2018. We observe that the general shift in the top industries happens between 2016 and 2018, which coincides \nwith the large increase in the overall number of CRYPTOCURRENCY SELLERs.\nWhen we analyze the raw number of CRYPTOCURRENCY SELLERs per industry in Panel B, we see \nmore of a shift over time. In 2014, half of the top 10 highest ratio and highest raw counts are the same, such \nas Professional, Scientific and Technical Services, Other Information Services, Publishing Industries, and \nComputer and Electronic Manufacturing. However, toward the end of the sample period, we see the top indus\ntries with the most CRYPTOCURRENCY SELLERs are industries in which we would expect a large number of \nCRYPTOCURRENCY SELLERs simply because they are some of the largest industries (e.g., Food Services and \nDrinking Places, Educational Services, or Food and Beverage Stores). In fact, none of the industries with the \nlargest ratios are included in the top 10 list by number of sellers by 2020. This change over time lends evidence \nto the broader adoption of cryptocurrency from a more niche investment to an asset with a much broader \nappeal and wider reach. Similar to the percentage rank, we also find that the majority of the change in the top \nindustries happens between 2016 and 2018 as can be seen in Figure 6, Panel B.\n4.5 Regression Analysis\nWe conclude our analysis with a model of the determinants of cryptocurrency reporting. To assess the deter\nminants of being a CRYPTOCURRENCY SELLERS we estimate the following equation on a tax return-by-year \nbasis: \nCRYPTOCURRENCY SELLERSit = α + β1AGE(Under 24)it + β2AGE(25-44)it + β3AGE(45-64)it + \nβ4LN WAGESit + β5LN DIVIDENDSit + β6MARRIEDit + β7SINGLE MALEit + β8HOMEOWNERit \n+ β9DEPENDENTSit + β10STUDENTit + δt + εit\t\n \t\n\t\n\t\n\t\n (1)\nWe include 3 indicator variables for various age groups, with individuals greater than 65 being the base \ngroup. We include both the natural log of WAGES and natural log of DIVIDENDS to capture potentially differ\nent effects of labor income versus capital income.22 We include the indicator variables MARRIED and SINGLE \nMALE to capture the effects of gender and tax reporting status. Because our observations are primarily at the \ntax return level, and not the taxpayer level, we do not attempt to allocate income or expenses between spouses, \nwhich is why for married couples we do not indicate a gender. We include HOMEOWNER to capture poten\ntially differing asset or net worth values. We include DEPENDENTS to capture whether taxpayers with chil\ndren have different investments. We include STUDENT to capture potentially differing socio-economic status \nand education level. Finally, δt reflects our year fixed effects to help control for the significant time trends in \ncryptocurrency reporting.\nDue to the size of our data set (starting with well over a billion observations), we are unable to run a re\ngression analysis on our full sample. To address this issue, we begin by taking a random sample of 10 million \ntax returns from the population of tax returns that have data available for the regressions.23 We repeat each \nrandom sampling process 10 times and average the coefficients, standard errors, and adjusted R-squared from \nthe models to report in Table 5. We also report the number of coefficients (out of 10) that are significant at the \n1 percent level. Column 1 reports the results of estimating Eq. (1). As mentioned earlier, the overall probability \nof being a CRYPTOCURRENCY SELLERs is low, only a fraction of a percent. To aid in the interpretation of \ncoefficient magnitude, we also report the overall probability of selling cryptocurrency for the full sample from \nwhich each random regression sample is chosen. Our objective with Model (1) and later models is to examine \nwhether certain types of people are more likely to use cryptocurrency than other types of people, rather than \nattempt to develop a prediction model of cryptocurrency use. The explanatory power of our models is very low \n(with an R-squared generally below 1 percent). This pattern suggests that other factors not reflected in our tax \n22\t We specifically avoid using TAXABLE INCOME due to the fact that cryptocurrency gains are a part of TAXABLE INCOME and we avoid CAPITAL GAIN/LOSS \nfor the same reason. We note that if we were to try to remove cryptocurrency gains from income mechanically by subtracting them out, the variable would lose \ninterpretability if there were other losses included on the return, as IRS rules do not allow TAXABLE INCOME to go below 0 or CAPITAL GAIN/LOSS to go \nbelow -3,000.\n23\t In untabulated analysis described in the online appendix, we find that the random sampling process does a good job of maintaining the attributes of the full \nsample in the random sample. \n", "Hoopes, Menzer, and Wilde\n174\nreturn data, such as personal connections, investment advisors, technological aptitude, illegal behavior, or risk \npreferences, could better explain the variation in cryptocurrency use. \nIn line with prior survey evidence, we find that a significant predictor of cryptocurrency use is age, with \nAGE(UNDER 24) (AGE(25-45)) tax returns having a probability 58.0 percent (82.3 percent)24 above the \npercentage of cryptocurrency reporters in the entire population. In fact, all age groups under age 65+ are as\nsociated positively with selling cryptocurrency. We also find that a SINGLE MALE tax return has a 49 percent \nprobability above the baseline. Being MARRIED is also positively associated with selling. While these associa\ntions are consistent with the univariate statistics discussed earlier, observing them in a regression framework \nallows us to understand these associations conditional on the other variables in the model.\nBoth measures of income are positively associated with owning cryptocurrency, but that the effect for \ncapital income is larger, with a 1 percent increase in TAXABLE DIVIDENDS being 5.8 times the effect of \na 1 percent increase in WAGES. We find that HOMEOWNER is positively associated with the probability \nof reporting cryptocurrency sales and the association holds even when conditioning on income and marital \nstatus, while the coefficient on the number of DEPENDENTS is negative, indicating that as taxpayers have \nmore children, they are less likely to sell cryptocurrency. We also find that being enrolled in higher education \n(STUDENT) is also highly positively associated with being a CRYPTOCURRENCY SELLER with a probabil\nity 56.4 percent above the baseline, even after controlling for age.\nWe next examine how the associations between particular attributes and cryptocurrency sales have \nchanged over time. To facilitate this comparison, we construct a trend variable, which equals 0 starting in \n2013, 1 in 2014, and so forth (TREND). We then interact TREND with all variables from Eq. (1). Specifically, \nwe estimate the following model:\nCRYPTOCURRENCY SELLERit = α + β1AGE(Under 24)it + β2AGE(25-44)it + β3AGE(45-64)it + \nβ4LN WAGESit + β5LN DIVIDENDSit + β6MARRIEDit + β7SINGLE MALEit + β8HOMEOWNERit + \nβ9DEPENDENTSit + β10STUDENTit + β11TREND + β12AGE(Under 24)itTREND + β13GE(25-44)itTREND \n+ β14AGE(45-64)it* TREND + β15LN WAGESit* TREND + β14LN DIVIDENDSit* TREND + β16MARRIEDit* \nTREND + β17SINGLE MALEit* TREND + β18HOMEOWNERit* TREND + β19DEPENDENTSit* TREND \n+ β20STUDENTit* TREND + εit\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n (2)\nTable 5, Column 2 reports the result of this analysis. We find that the main effect for most variables \nis of the opposite sign as in column (1). We note that the coefficients on the interaction terms for both \nAGE(UNDER 24)TREND and AGE(25-44)TREND are positive, suggesting that CRYPTOCURRENCY \nSELLERs are indeed getting younger over time. The trend for both SINGLE MALE and MARRIED are also \npositive. Finally, we find that owning a home (having more dependents) is positively (negatively) associated \nwith the probability of reporting a cryptocurrency sale over time. We also find a positive and large coefficient \nfor STUDENTTREND. Overall, we interpret the evidence to suggest that although the number of CRYPTO\nCURRENCY SELLERs has increased dramatically in recent years, such sellers continue to be different from \nthe general population of taxpayers.25\nWe estimate our regressions on a sampling basis. Here, we describe some tests we performed to validate \nthe sampling methodology we use in our regressions that are necessary because of the constraints in research \ncomputing power. In the full sample, 0.243 percent of the sample tax returns are CRYPTOCURRENCY SELL\nERs, while testing our random sample selection process results in between 0.242-0.246 percent (average 0.243 \npercent) of CRYPTOCURRENCY SELLERs. We find similar results when looking at the proportion of our \nsample that are NON-INVESTORS, 78.34 percent on average in our random samples, 78.35 percent in the full \nsample, and NON-CRYPTO SELLING INVESTORs, which make up 21.41 percent on average in our random \nsamples and 21.41 percent in our full sample. On average each random sample contains approximately 21,900 \nCRYPTOCURRENCY SELLERs. These CRYPTOCURRENCY SELLERs also appear to be similar to the full \npopulation. For example, the average (median) wages reported by CRYPTOCURRENCY SELLERs in our ran\n24\t Calculated as (0.00384-0.00243)/0.00243 = .5804.\n25\t In analysis described and tabulated in the online appendix, we estimate this regression during different parts of our sample period. While the direction of the \nresults are similar to those reported here, some magnitudes do change.\n", "Who Sells Cryptocurrency?\n175\ndom samples is $77,039 ($46,036) while in our full sample the same statistics are $77,049 ($46,010). We note \nthat the standard deviation of our random samples is typically smaller than the full population. For example, \nthe standard deviation for WAGE INCOME for the full population is $355,060, while the average standard \ndeviation for our random samples is only $209,624, with only one out of the 10 random samples having a stan\ndard deviation larger than the full sample. This pattern is likely due to the fact that the extreme observations \non the right tail of the distribution have a very low probability of being selected for a given random sample. \nThus, our models may not model the extreme end of the distributions very well. In untabulated robustness \nchecks, we find that keeping the full sample of CRYPTOCURRENCY SELLERs observations and selecting a \nrandom control sample results in generally consistent inferences, although coefficient size does vary with the \nproportion of CRYPTOCURRENCY SELLERs to control observations.\n4.6 Additional Analysis\nWe conduct two cross-sectional splits to further examine the attributes of CRYPTOCURRENCY SELLERs. \nFirst, we separately examine the two subsamples of our sample period based on tax year. Given the extreme \ndiscontinuous jump in CRYPTOCURRENCY SELLERs in 2017, when the number of reporters went from \nunder 7,000 in 2016 to over 120,000 in 2017, we split our sample in half at this point. We report the results of \nthese tests in Table 6, columns (1) and (2), where we partition our sample of 10 million tax returns into two \nsubsamples, one for the 2013–2016 period and the other for the 2017–2020 period. Although the signs of the \ncoefficients are consistent across all model variables in both regressions, there are several notable differences \nin magnitudes. \nThe coefficient on AGE(25–44) in column (1) is approximately the same magnitude as column (2) when \nscaled by the baseline probability (1.86 vs. 1.79). However, the youngest group of tax payers (AGE (UNDER 24)) \nare more likely to sell cryptocurrency in the later period (baseline adjusted of 1.06 to 1.57). The results suggest \nthat this trend is reversed for AGE(44-64) CRYPTOCURRENCY SELLERs, who are more likely to sell crypto\ncurrency in the early period (0.80 to 0.39). We also find that investment income (LN DIVIDENDS) has a larger \neffect in the early period (0.53 to 0.13), while the coefficients on wage income (LN WAGE), HOMEOWNER, \nand STUDENT are generally not significantly different from zero in the early period. The coefficients on the \nindicator variables for gender and marital status exhibit a stronger relation in the late period, but are large in \nboth periods when scaled by the baseline percent. The effect for DEPENDENTS appears to weaken from the \nearly to late period (-0.27 versus -0.12), suggesting that more taxpayers claiming dependents own cryptocur\nrency in later years.\nWe next examine how cryptocurrency reporters are different from NON-INVESTORS as opposed to \nNON-CRYPTO SELLING INVESTORs. We view this analysis as an important distinction of our study over \nprior work. Whereas prior studies compare cryptocurrency investors to other investors when using invest\nment data (e.g., Hackethal, et al. (2021); Hasso, et al. (2019)), we compare cryptocurrency investors to a non-\ninvesting baseline separate from other investors. We present the results of these tests in Online Appendix \nTable 1, columns (3) and (4). When comparing CRYPTOCURRENCY SELLERs to other tax returns with \ninvestments, we find the largest predictors are AGE(UNDER 24) (8.49 times the baseline), STUDENT (8.45 \ntimes the baseline), AGE(25-44) (6.30 times the baseline), and SINGLE MALE (6.09 times the baseline). We \nalso observe that CRYPTOCURRENCY SELLERs tend to have less dividend income than other investors \nand are less likely to own their home than other investors. We also examine CRYPTOCURRENCY SELLERs \ncompared with the general NON-INVESTOR tax returns. While closer in age to non-investors, we find that \nCRYPTOCURRENCY SELLERs are still younger on average, more likely to be married, more likely to be \nmale, and more likely to be a student. The large coefficient on LN DIVIDENDS is consistent with NON-\nINVESTORS having no other investment income, by definition. These results provide initial evidence that \nwhile CRYPTOCURRENCY SELLERs tend to be wealthier and have more income than the general popula\ntion, some of that difference may actually reverse, depending on the comparison group. In addition, the fact \nthat CRYPTOCURRENCY SELLERs report higher wage income than both comparison groups suggest they \nmay be more sophisticated or wealthier, on average.\n", "Hoopes, Menzer, and Wilde\n176\n5. Conclusion\nWe offer the first broad-sample descriptive evidence on U.S. taxpayers selling cryptocurrency. As the number \nof cryptocurrency reporters increases and cryptocurrencies become a larger part of the financial ecosystem, \nit is imperative that regulators and rule-makers understand who sells cryptocurrencies. Our analyses suggest \nthat despite increasingly widespread cryptocurrency investment, users are distinct from other U.S. investors \nand from non-investing taxpayers (e.g., certain geographic areas of the U.S. continue to be top cryptocurrency \nareas). Consistent with cryptocurrency gaining more mainstream appeal, we find that the number of counties \nin the U.S. with significant cryptocurrency reporting has increased dramatically. We also find evidence that \nthe industries where cryptocurrency reporters work are becoming more diverse, moving from technology and \nfinance related fields to areas such as restaurant workers. The association between certain personal attributes \n(e.g., gender, income, age, marital and student status) and cryptocurrency reporters are also changing over \ntime, reinforcing the need for timely, broad-based evidence. Our study contributes to the growing literature \non cryptocurrency and its users. 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Variable Descriptions\nVARIABLE\nDESCRIPTION\nVariables of Interest\nCRYPTOCURRENCY SELLER\n1 if either the description of a Form 8949 transaction is identi\nfied as cryptocurrency or a description from Form 1099-B is \nidentified as cryptocurrency for tax returni in yeart. 0 other\nwise. See online appendix A for a description of the textual \nanalysis which identifies transactions as cryptocurrency.\nNON-CRYPTO SELLING INVESTOR\n1 if tax return in yeart reports either a non-zero amount for \ndividends or a non-zero amount for capital gain on Form \n1040, and is not identified as a CRYPTOCURRENCY \nSELLER in yeart. 0 otherwise.\nNON-INVESTOR\n1 if a tax return is neither a CRYPTOCURRENCY SELLER \nnor a NON-CRYPTO SELLING INVESTOR, 0 otherwise.\nCRYPTOCURRENCY GAIN\nSum of the total gain or loss reported on Form 8949 for trans\nactions identified as cryptocurrency for tax returni in yeart\nNUM OF CRYPTO TRANSACTIONS\nNumber of separate lines which are identified as cryptocur\nrency transactions on Form 8949 for tax returni in yeart\nCRYPTOCURRENCY 1099B\nAn indicator equal to 1 if the primary or secondary taxpayer \nreceived any Form 1099-B which includes a transaction iden\ntified as cryptocurrency. See Online Appendix A. 0 Otherwise.\nTREND\nA year trend variable which takes the value of 0 in 2013 and \nincreases in increments of 1.\nCRYPTOCURRENCY MILLIONAIRE\n1 for taxpayeri if ≥ $1,000,000\nEQUITY MILLIONAIRE\n1 for taxpayeri if ≥ $1,000,000 and CRYPTOCURRENCY \nMILLIONAIRE = 0\nContinuous/Discrete Variables\nAGE\nThe year in which tax returnit was filed less the birth year for \nthe primary taxpayer on tax returni\nWAGES\nWages as reported on Form 1040 for tax returni in yeart.\nTAXABLE INTEREST\nTaxable Interest as reported on Form 1040 for tax returni in \nyeart.\nTAXABLE DIVIDENDS\nTaxable Dividends as reported on Form 1040 for tax returni \nin yeart.\nCAPITAL GAIN/LOSS†\nCapital Gain/Loss as reported in Form 1040 for tax returni in \nyeart.\nTAXABLE INCOME\nTaxable income after all deductions reported on Form 1040 \nfor tax returni in yeart.\nDEPENDENTS\nNumber of dependents reported on a taxpayer’s return for \nyeart. This variable ranges from 0 to 4 dependents due to \nrestrictions in IRS data.\nIndicator Variables\nMARRIED\n1 if tax returni in yeart reports both a primary taxpayer and a \nspouse, 0 otherwise.\nSINGLE MALE\n1 if tax returni in yeart does not report a spouse and census \ndata lists the primary taxpayer as male. 0 if census data lists \nthe primary taxpayer as female. Missing otherwise.\n", "Who Sells Cryptocurrency?\n181\nVARIABLE\nDESCRIPTION\nVariables of Interest\nSCH A‡\n1 if tax returni in yeart had Schedule A for Itemized Deduc\ntions attached. 0 otherwise.\nEIC TAX CREDIT‡\n1 if tax returni in yeart included Schedule EIC for the Earned \nIncome Tax Credit. 0 otherwise.\nHOMEOWNER‡\n1 if tax returni in yeart receives a Form 1098 for mortgage \ninterest.\nGAMBLER‡\n1 if tax returni in yeart receives a W-2G for gambling winnings \nwith reported amounts in Box 1 or Box 7\nSTUDENT‡\n1 if tax returni in yeart receives a Form 1098-T for tuition and \nhas reported amounts in Box 1 for Tuition and Fees in Box 1\nCANCELLATION OF DEBT‡\n1 if tax returni in yeart receives a 1099-C for the cancellation \nof debt and reports an amount in Box 2\n CRYPTOCURRENCY GAIN and NUM CRYPTO TRANSACTIONS are only non-zero for tax returns for which we identify cryptocurrency transactions. It is possible that \nsome cryptocurrency transactions are summarized on these lines or are summarized on the Schedule D of Form 1040. Thus, they should be interpreted as lower bounds \nrather than absolute values.\n† CAPITAL GAIN/LOSS is reported on Form 1040 after the capital loss limitation. The minimum value for this variable is -3,000. Losses in excess of -3,000 are carried \nforward and included in the next year’s CAPITAL GAIN/LOSS amount.\n‡The indicator variables for SCH A and EIC TAX CREDIT are indicators for the presence of their respective forms, Schedule A and Schedule EIC. Filing these forms is at \nthe discretion of the taxpayer and does not mean that they claimed the credit or reduced the taxes due of the taxpayer. HOMEOWNER is an indicator variable for the pres\nence of third-party reported information on mortgage interest. It therefore captures taxpayers who may or may not report the item on their individual tax returns, but it may \nnot capture taxpayers who fall under the reporting thresholds. Such as taxpayers who pay less than $600 in Mortgage, interest.\n", "Hoopes, Menzer, and Wilde\n182\nFIGURE 1. Characteristics by Taxpayer Type\nNote: Figure 1 shows the percentage of tax returns, split by taxpayer type, for various statistics. EIC is the percentage of tax returns which include the Earned Income Tax \nCredit, GAMBLER is the percentage of returns which receive a Form W-2G for gambling income, STUDENT is the percentage of returns which receive a Form 1098-T for \ntuition expense, and CANCELLATION OF DEBT is the percentage of returns which receive a Form 1099-C for cancellation of debt income. \n", "Who Sells Cryptocurrency?\n183\nFIGURE 2. Time Trends in Cryptocurrency\nPANEL A. Number of CRYPTOCURRENCY SELLERs over time\nPANEL B. CRYPTOCURRENCY SELLER Age and Income over Time\nNote: Panel A reports the number of taxpayers who report cryptocurrency each year over our sample period. The number of reporters in trends upward from 4,344 \n(2013) to over 1.5 million (2020). Panel B splits the population into CRYPTOCURRENCY SELLERs or non-CRYPTOCURRENCY SELLERs and shows both the \nage (left-hand Y axis) and Taxable Income (right-hand Y axis) for both groups.\n", "Hoopes, Menzer, and Wilde\n184\nFIGURE 3. Histogram of Taxable Income for CRYPTOCURRENCY SELLERs\nNote: Figure 2 shows the Histogram for Taxable Income for CRYPTOCURRENCY SELLERS across the sample period. We limit the Y axis to $270,000 of taxable \nincome, which relates approximately to the 95th percentile. Bin width is $10,000, with midpoints listed on the x-axis. Tax returns which would have less than $0 of \nincome due to losses or deductions are limited to $0 due to tax reporting rules.\nFIGURE 4. Mean Taxable Income of Taxpayers with >$1 Million Cryptocurrency \nGains\nNote: Figure 4 graphs average taxable income over time of taxpayers who reported a Cryptocurrency capital gain of at least $1 million. Taxpayers \nare divided into quartiles based on their taxable income in T-2. If a taxpayer does not file a return in T-2, we assume that their taxable income is 0. In \norder to have data to complete quartiles, we only include gains beginning in 2015. The first cryptocurrency gain of at least $1 million is set as T-0.\n", "Who Sells Cryptocurrency?\n185\nFIGURE 5. Heat Map of CRYPTOCURRENCY SELLERs over time\nPanel A. 2014\n[0,.0001]\n(.0001,.362]\n(.362,.456]\n(.456,.522]\n(.522,.576]\n(.576,.641]\n(.641,.719]\n(.719,.851]\n(.851,1.04]\n(1.04,2.37]\nPanel B. 2016\n[0,.0001]\n(.0001,.362]\n(.362,.456]\n(.456,.522]\n(.522,.576]\n(.576,.641]\n(.641,.719]\n(.719,.851]\n(.851,1.04]\n(1.04,2.37]\nPanel C. 2018\n[0,.0001]\n(.0001,.362]\n(.362,.456]\n(.456,.522]\n(.522,.576]\n(.576,.641]\n(.641,.719]\n(.719,.851]\n(.851,1.04]\n(1.04,2.37]\nPanel D. 2020\n[0,.0001]\n(.0001,.362]\n(.362,.456]\n(.456,.522]\n(.522,.576]\n(.576,.641]\n(.641,.719]\n(.719,.851]\n(.851,1.04]\n(1.04,2.37]\nNote: Figure 5 displays heat maps of the percentage of cryptocurrency sellers in each county in the continental U.S. in 2014, 2016, 2018, and 2020. Breakpoints between \ncolors are based on the decile rankings for 2020 to make colors comparable between graphs (Breakpoints: 0, >0 to 0.362, 0.362 to 0.456, 0.456 to 0.522, 0.522 to 0.576, \n0.576 to 0.641, 0.641 to 0.719, 0.719 to 0.851, 0.851 to 1.04, and 1.04 to 2.37).\n", "Hoopes, Menzer, and Wilde\n186\nFIGURE 6. Industry of CRYPTOCURRENCY SELLERs over time\nPANEL A: Top CRYPTOCURRENCY SELLER Job Industries Over Time by Percentage\nPANEL B: Top CRYPTOCURRENCY SELLER Job Industries Over Time by Number\nNote: Panel A presents the ratio of CRYPTOCURRENCY SELLERs in a particular business industry by year compared to all taxpayers in the given industry, Panel B pres\nents the top business industries over time ranked by the number of CRYPTOCURRENCY SELLERs. To identify industry of a taxpayer, we obtain the population of W-2 data \nfor our sample years, which reports wage income and use the W-2 with the highest reported income each year. Next, we identify the three-digit NAICS code based on the \nbusiness tax return that filed the Form W-2. Since CRYPTOCURRENCY SELLER is calculated at the tax return level, if a joint tax return is filed, we assume both spouses \nare/are not holders of cryptocurrency. The denominator is the total taxpayers whose highest paid W-2 is in the given industry. Each taxpayer is assigned only a single indus\ntry. Data points are for each even numbered year between 2014 and 2020. A point at the bottom of each chart means that the specified industry was not in the top 10.\n", "Who Sells Cryptocurrency?\n187\nTABLE 1. Descriptive Statistics\nVariables of Interest\nNON-INVESTOR\n(N=845,102,236)\nNON-CRYPTOCURRENCY INVES\nTOR (N=230,965,310)\nCRYPTOCURRENCY SELLERS \n(N=2,620,926)\nMean\nStd. Dev.\nMedian\nMean\nStd. Dev.\nMedian\nMean\nStd. Dev.\nMedian\nAGE\n41.47\n16.72\n39\n56.26\n18.52\n58\n32.78\n10.75\n30\nWAGES\n39,506\n257,012\n26,604\n86,318\n392,742\n37,413\n77,049\n355,060\n46,010\nTAXABLE INTEREST\n98\n49,955\n0\n2,757\n152,022\n47\n1,733\n1,263,304\n0\nTAXABLE DIVIDENDS\n0\n0\n0\n7,882\n267,688\n469\n1,649\n81,328\n0\nSCH A\n0.168\n0.374\n0\n0.442\n0.497\n0\n0.131\n0.338\n0\nMARRIED\n0.316\n0.465\n0\n0.584\n0.493\n0\n0.378\n0.485\n0\nMALE\n0.314\n0.464\n0\n0.182\n0.385\n0\n0.541\n0.498\n0\nSTUDENT\n0.062\n0.242\n0\n0.031\n0.174\n0\n0.197\n0.398\n0\nLN WAGES\n8.877\n3.611\n10.19\n7.491\n5.263\n10.53\n9.724\n3.309\n10.74\nLN DIVIDENDS\n-\n0.000\n0\n5.663\n3.194\n6.15\n1.686\n2.690\n0\nDescriptive Variables\nCAPITAL GAIN/LOSS\n0\n0\n0\n22,512\n856,090\n24\n18,765\n1,167,616\n0\nTAXABLE INCOME\n34,346\n88,971\n19,747\n138,353\n1,079,166\n67,115\n91,421\n1,086,150\n36,372\nCRYPTOCURRENCY GAIN\n-\n-\n12,484\n824,804\n27\nNUM OF CRYPTO TRANSACTIONS\n-\n-\n9.90\n100.40\n1\nEIC TAX CREDIT\n0.173\n0.378\n0\n0.015\n0.123\n0\n0.066\n0.249\n0\nGAMBLER\n0.009\n0.096\n0\n0.010\n0.099\n0\n0.009\n0.094\n0\nCANCELLATION OF DEBT\n0.018\n0.134\n0\n0.007\n0.085\n0\n0.017\n0.129\n0\nCRYPTOCURRENCY 1099B\n-\n-\n0.784\n0.412\n1\nNote: Table 1 reports descriptive statistics for the full sample of taxpayers (2013-2020) split out between NON-INVESTORs, NON-CRYPTOCURRENCY SELLING INVESTORs, and CRYPTOCURRENCY SELLERs. CRYPTOCURRENCY \nSELLERs are taxpayers who we identify as selling cryptocurrency for year t through textual analysis of Form 8949 Capital Gain descriptions, or who receive a Form 1099-B which we identify as relating to cryptocurrency through textual anal\nysis of the description. NON-CRYPTOCURRENCY SELLING INVESTORs are taxpayers who are not identified as selling cryptocurrency but do report either Dividends or a Capital Gain or loss on their Form 1040 in year t. NON-INVESTOR \nTaxpayers are all other taxpayers. CAPITAL GAIN/LOSS is limited to the 3,000 capital loss limitation, however, CRYPTOCURRENCY GAIN is calculated on a transaction level basis and is not calculated with regard to the overall capital gain \nlimitation. CRYPTOCURRENCY GAIN and NUM OF CRYPTO TRANSACTIONS are calculated only using information from Form 8949 and thus have limited non-missing observations (863,340 and 894,177 respectively). Some transactions \nreported on Form 1099-B may be summarized by taxpayers on their Form 1040 or Schedule D, and thus we would not be able to identify reported amounts for those transactions from the tax return. We avoid calculating reported amounts \nfrom Form 1099-B to avoid double counting transactions which are reported on both Form 8949 and Form 1099-B. SINGLE MALE and MARRIED are part of a categorical variable where the baseline is taxpayers who do not file a joint return \nand are female. Medians are calculated as the mean of the observations around the median observation per IRS disclosure guidelines. Due to missing values for gender and age in the Social Security Administration database, a small \nnumber of values for those amounts are missing. In order to comply with IRS data disclosure requirements, medians are calculated as a local average around the true median.\n", "Hoopes, Menzer, and Wilde\n188\nTABLE 2. CRYPTOCURRENCY MILLIONAIRE descriptive statistics\n \nNON-INVESTOR\nNON-CRYPTOCUR\nRENCY INVESTOR\nCRYPTOCURRENCY \nSELLER\nEQUITY MILLIONAIRE\nCRYPTOCURRENCY \nMILLIONAIRE\nMean\nStd. Dev.\nMean\nStd. Dev.\nMean\nStd. Dev.\nMean\nStd. Dev.\nMean\nStd. Dev.\nContinuous Variables\nAGE\n41.47\n16.72\n56.26\n18.52\n32.69\n10.67\n46.76\n13.37\n40.53\n11.49\nWAGES\n39,505\n257,012\n86,215\n389,079\n74,387\n182,305\n457,407\n2,688,332\n366,092\n5,790,899\nTAXABLE INTEREST\n98\n49,955\n2,739\n151,735\n1,173\n1,266,663\n63,392\n523,876\n96,070\n949,502\nTAXABLE DIVIDENDS\n-\n-\n7,853\n267,254\n797\n24,845\n102,780\n513,208\n165,186\n2,225,614\nCAPITAL GAIN/LOSS\n-\n-\n22,207\n839,433\n5,682\n536,312\n1,065,872\n8,058,907\n2,397,415\n20,173,968\nCRYPTOCURRENCY GAIN\n-\n-\n-\n-\n3,402\n33,204\n-33,068\n3,801,461\n1,753,248\n8,722,526\nTAXABLE INCOME\n34,345\n88,960\n137,908\n1,068,095\n74,386\n355,173\n1,699,424\n8,233,654\n2,833,299\n16,598,034\nNUM OF CRYPTO TRANSACTIONS\n-\n-\n-\n-\n10\n93\n15\n214\n55\n405\nIndicator Variables\nTAXABLE LTCG\n0.000\n0.002\n0.435\n0.496\n0.196\n0.397\n0.517\n0.500\n0.493\n0.500\nSCH A\n0.168\n0.374\n0.442\n0.497\n0.127\n0.333\n0.805\n0.396\n0.569\n0.495\nEIC TAX CREDIT\n0.173\n0.378\n0.015\n0.123\n0.067\n0.250\n0.002\n0.049\n0.006\n0.078\nMARRIED\n0.316\n0.465\n0.584\n0.493\n0.375\n0.484\n0.747\n0.435\n0.559\n0.497\nMALE\n0.314\n0.464\n0.182\n0.385\n0.543\n0.498\n0.223\n0.416\n0.414\n0.493\nCRYPTOCURRENCY 1099B\n-\n-\n-\n-\n0.789\n0.408\n0.026\n0.158\n0.024\n0.154\nSTUDENT\n0.06\n0.24\n0.03\n0.17\n0.198\n0.399\n0.018\n0.132\n0.027\n0.163\nGAMBLER\n0.01\n0.10\n0.01\n0.10\n0.009\n0.094\n0.012\n0.108\n0.015\n0.122\nCANCELLATION OF DEBT\n0.02\n0.13\n0.01\n0.09\n0.017\n0.129\n0.005\n0.069\n0.006\n0.080\nNote: These statistics are for the full sample of taxpayers (2013-2020) split out between NON-INVESTORs, NON-CRYPTOCURRENCY SELLING INVESTORs, CRYPTOCURRENCY SELLERs, EQUITY MILLIONAIREs, and CRYPTOCUR\nRENCY MILLIONAIREs. CRYPTOCURRENCY MILLIONAIRE is a time invariant indicator for taxpayers who recognize over $1 million of gain as a result of cryptocurrency transactions over the sample period. EQUITY MILLIONAIRE is a \ntime invariant indicator for taxpayers who recognize over $1 million of equity capital gain and do not recognize over $1 million of cryptocurrency gain. CAPITAL GAIN/LOSS is limited to the $3,000 capital loss limitation; however, CRYPTO\nCURRENCY GAIN is calculated on a transaction level basis and is not calculated with regard to the overall capital gain limitation. CRYPTOCURRENCY GAIN and NUM OF CRYPTO TRANSACTIONS are calculated only using information \nfrom Form 8949 and thus have limited non-missing observations (863,340 and 894,177 respectively). Some transactions reported on Form 1099-B may be summarized by taxpayers on their Form 1040 or Schedule D, and thus we would \nnot be able to identify reported amounts for those transactions from the tax return. We avoid calculating reported amounts from Form 1099-B in order to avoid double counting transactions which are reported on both Form 8949 and Form \n1099-B. SINGLE MALE and MARRIED are part of a categorical variable where the baseline is taxpayers who do not file a joint return and are female. Medians are calculated as the mean of the observations around the median observation \nper IRS disclosure guidelines. Due to missing values for gender and age in the Social Security Administration database, a small number of values for those amounts are missing. \n", "Who Sells Cryptocurrency?\n189\nTABLE 3. Top 10 Cryptocurrency Cities for 2014 and 2020\nPANEL A. Top Cryptocurrency Cities for 2014 and 2020 by Percentage of Taxpayer Returns\n2014\n2020\nRank\nCity\nPercentage of Sellers\nRank\nCity\nPercentage of Sellers\n1\nMenlo Park, CA\n0.0637%\n1\nSunnyvale, CA\n1.5402%\n2\nMountain View, CA\n0.0522%\n2\nMountain View, CA\n1.5245%\n3\nSan Francisco, CA\n0.0410%\n3\nRoss, CA\n1.4648%\n4\nPalo Alto, CA\n0.0384%\n4\nMilpitas, CA\n1.4638%\n5\nRedmond, WA\n0.0369%\n5\nCupertino, CA\n1.4595%\n6\nCambridge, MA\n0.0304%\n6\nSanta Clara, CA\n1.4430%\n7\nNew York, NY\n0.0202%\n7\nRedmond, WA\n1.4292%\n8\nFremont, CA\n0.0187%\n8\nFremont, CA\n1.4005%\n9\nSeattle, WA\n0.0147%\n9\nDublin, CA\n1.3889%\n10\nPlano, TX\n0.0137%\n10\nSecaucus, NJ\n1.3819%\nPANEL B. Top Cryptocurrency Cities for 2014 and 2020 by Number of Taxpayers\n2014\n2020\nRank\nCity\nNumber of Sellers\nRank\nCity\nNumber of Sellers\n1\nSan Francisco, CA\n162 \n1\nBrooklyn, NY\n5,425\n2\nNew York, NY\n158 \n2\nNew York, NY\n5,358\n3\nSeattle, WA\n60 \n3\nLos Angeles, CA\n4,775\n4\nBrooklyn, NY\n59 \n4\nChicago, IL\n4,683\n5\nAustin, TX\n47 \n5\nSan Francisco, CA\n4,450\n6\nLos Angeles, CA\n42 \n6\nHouston, TX\n3,912\n7\nHouston, TX\n42 \n7\nAustin, TX\n3,880\n8\nChicago, IL\n41 \n8\nSeattle, WA\n3,643\n9\nSan Jose, CA\n30 \n9\nSan Jose, CA\n3,593\n10\nMinneapolis, MN\n30 \n10\nSan Diego, CA\n3,546\nNote: Panel A shows the top ten cities based on the percentage of CRYPTOCURRENCY SELLER tax returns filed in the given city over all tax returns filed in the given city. The percentage is not calculating the number of taxpayers as one \ntax return may relate to either one or two taxpayers given the filing status. Panel B shows the top ten cities based on the total number of CRYPTOCURRENCY SELLER tax returns filed in the given city. For both panels, we require any given \ncity to have at least 1,000 tax returns filed in the year, and at least 10 CRYPTOCURRENCY SELLER returns filed in the year to reduce extreme percentages and due to IRS data restrictions. Taxpayer city is defined using taxpayer provided \ninformation on the Form 1040.\n", "Hoopes, Menzer, and Wilde\n190\nTABLE 4. Top Cryptocurrency Job Industries for 2014 and 2020\nPANEL A. Top Cryptocurrency Job Industries for 2014 and 2020 by Percentage\n2014\n2020\nRank\nIndustry\nNAICS3\nPercent\nIndustry\nNAICS3\nPercent\n1\nOther Information Services\n519\n0.04%\nOther Information Services\n519\n3.29%\n2\nSecurities, Commodity Contracts, and Other \nFinancial Investments and Related Activities\n523\n0.02%\nInternet Publishing and Broadcasting\n516\n2.70%\n3\nData Processing, Hosting, and Related Services\n518\n0.02%\nData Processing, Hosting, and Related Services\n518\n2.61%\n4\nPublishing Industries (except Internet)\n511\n0.01%\nPublishing Industries (except Internet)\n511\n2.15%\n5\nComputer and Electronic Product Manufacturing\n334\n0.01%\nElectronics and Appliance Stores\n443\n2.04%\n6\nProfessional, Scientific, and Technical Services\n541\n0.01%\nProfessional, Scientific, and Technical Services\n540\n1.91%\n7\nMuseums, Historical Sites, and Similar \nInstitutions\n712\n0.01%\nComputer and Electronic Product Manufacturing\n334\n1.76%\n8\nMotion Picture and Sound Recording Industries\n512\n0.01%\nNonstore Retailers\n454\n1.73%\n9\nFunds, Trusts, and Other Financial Vehicles \n525\n0.01%\nTelecommunications\n517\n1.72%\n10\nTelecommunications\n517\n0.00%\nInformation\n510\n1.65%\nPANEL B: Top Cryptocurrency Job Industries for 2014 and 2020 by Number\n2014\n2020\nRank\nIndustry\nNAICS3\nNumber\nIndustry\nNAICS3\nNumber\n1\nProfessional, Scientific, and Technical Services\n541\n943\nProfessional, Scientific, and Technical Services\n541\n227,586\n2\nAdministrative and Support Services\n561\n301\nAdministrative and Support Services\n561\n141,207\n3\nEducational Services\n611\n248\nFood Services and Drinking Places\n722\n98,763\n4\nSecurities, Commodity Contracts, and Other \nFinancial Investments and Related Activities\n523\n212\nAmbulatory Health Care Services\n621\n71,381\n5\nAmbulatory Health Care Services\n621\n191\nSpecialty Trade Contractors\n238\n56,926\n6\nOther Information Services\n519\n143\nEducational Services\n611\n55,423\n7\nComputer and Electronic Product Manufacturing\n334\n124\nReligious, Grantmaking, Civic, Professional, and \nSimilar Organizations\n813\n41,559\n8\nReligious, Grantmaking, Civic, Professional, and \nSimilar Organizations\n813\n121\nHospitals\n622\n39,738\n9\nPublishing Industries (except Internet)\n511\n108\nFood and Beverage Stores\n445\n39,737\n10\nCredit Intermediation and Related Activities\n522\n107\nCredit Intermediation and Related Activities\n522\n33,102\nNote: Table 4, Panel A presents the ratio of Cryptocurrency Sellers in a particular business industry by year compared to all taxpayers in the given industry. To identify industry of a taxpayer, we obtain the population of W-2 data for our \nsample years, which reports wage income and use the W-2 with the highest reported income each year. Next, we identify the three-digit NAICS code based on the business tax return that filed the Form W-2.. Since CRYPTOCURRENCY \nSELLER is calculated at the tax return level, if a joint tax return is filed, we assume both spouses are/are not holders of cryptocurrency. The denominator is the total taxpayers whose highest paid W-2 is in the given industry. Each taxpayer is \nassigned only a single industry. Panel B presents the same information except that instead of the ratio of CRYPTOCURRENCY SELLER s total, industries are ranked by the raw number of CRYPTOCURRENCY SELLER s.\n", "Who Sells Cryptocurrency?\n191\nTABLE 5. Determinants of CRYPTOCURRENCY SELLER\nIndependent Variables\nDependent Variable: CRYPTOCURRENCY SELLER\nModel 1\nModel 2\nEstimate\nStd. Error\n†\nEstimate\nStd. Error\n†\nAGE (UNDER 24)\n0.00458\n(0.000062)\n10\n-0.00395\n(0.000068)\n10\nAGE (25-44)\n0.00466\n(0.000054)\n10\n-0.00372\n(0.000058)\n10\nAGE (45-64)\n0.00113\n(0.000036)\n10\n-0.00073\n(0.000039)\n10\nLN WAGES\n0.00006\n(0.000004)\n10\n-0.00004\n(0.000005)\n10\nLN DIVIDENDS\n0.00035\n(0.000007)\n10\n-0.00021\n(0.000007)\n10\nMARRIED\n0.00247\n(0.000035)\n10\n-0.00333\n(0.000057)\n10\nSINGLE MALE\n0.00353\n(0.000041)\n10\n-0.00482\n(0.000066)\n10\nHOMEOWNER\n0.00029\n(0.000036)\n10\n-0.00012\n(0.00004)\n6\nDEPENDENTS\n-0.00031\n(0.000017)\n10\n0.00032\n(0.000019)\n10\nSTUDENT\n0.00380\n(0.000126)\n10\n-0.00487\n(0.00016)\n10\nTREND\n-0.00140\n(0.000018)\n10\nAGE (UNDER 24) * TREND\n0.00232\n(0.000034)\n10\nAGE (25-44) * TREND\n0.00227\n(0.000028)\n10\nAGE (45-64) * TREND\n0.00048\n(0.000018)\n10\nLN WAGES * TREND\n0.00002\n(0.000002)\n10\nLN DIVIDENDS * TREND\n0.00015\n(0.000003)\n10\nMARRIED * TREND\n0.00125\n(0.000019)\n10\nSINGLE MALE * TREND\n0.00179\n(0.000022)\n10\nHOMEOWNER * TREND\n0.00011\n(0.00002)\n10\nDEPENDENTS * TREND\n-0.00018\n(0.00001)\n10\nSTUDENT * TREND\n0.00163\n(0.000053)\n10\nIntercept\n-0.00031\n(0.000017)\n10\n0.00032\n(0.000019)\n10\nObservations\n10,000,000\n10,000,000\nYear Fixed Effects\nYES\nNO\nBaseline Full Sample Probability of Crypto \nSeller\n0.00243\n0.00243\nAverage Adjusted R2\n0.002\n0.002\n† The number of significant coefficients (out of 10) at the 1% level across the 10 random samples.\nNote: Reported coefficient estimates, standard errors, and adjusted R2 are average numbers over 10 iterations of random sampling. For each random sample, 10 million \ntax returns were selected at random from the full sample of tax returns (approx. 1.078 billion, from which the baseline full sample probability was computed). Numbers to the \nright of the coefficient are the number of coefficients that were significant at the 1% level over all iterations. Column (1) reports the results of model 1 on a random sample \nof all tax returns. Column (2) reports the results of model 2 on a random sample of all tax returns. Variables are defined in Online Appendix A. Robust Standard errors are \nreported in parentheses. To aid in the interpretation of coefficient magnitude, the baseline full sample probability of being a CRYPTOCURRENCY SELLER is reported at the \nbottom of each column.\n", "Hoopes, Menzer, and Wilde\n192\nTABLE 6. Cross Sectional Samples of Cryptocurrency Determinants\nDependent Variable: CRYPTOCURRENCY SELLER\nSample (1)\nSample (2)\nSample (3)\nSample (4)\nEarly Sample\n2013-2016\nLate Sample\n2017-2020\nOnly Crypto \nSellers and \nInvestors\nOnly Crypto \nSellers and \nnon-Investors\nIndependent Variables\nEstimate\n(Std. Error) \n †\nEstimate\n(Std. Error) \n †\nEstimate\n(Std. Error) \n †\nEstimate\n(Std. Error) \n †\nAGE (UNDER 24)\n0.00004\n8\n0.00850\n10\n0.03255\n10\n0.00380\n10\n(0.000012)\n(0.000117)\n(0.000574)\n(0.000063)\nAGE (25-44)\n0.00007\n10\n0.00856\n10\n0.02076\n10\n0.00348\n10\n(0.000013)\n(0.000098)\n(0.000272)\n(0.000053)\nAGE (45-64)\n0.00004\n7\n0.00189\n10\n0.00090\n10\n0.00064\n10\n(0.000012)\n(0.000064)\n(0.000135)\n(0.000039)\nLN WAGES\n0.00000\n1\n0.00010\n10\n0.00011\n10\n0.00004\n10\n(0.000001)\n(0.000008)\n(0.000015)\n(0.000005)\nLN DIVIDENDS\n0.00002\n10\n0.00062\n10\n-0.00342\n10\n0.16578\n10\n(0.000002)\n(0.000012)\n(0.000029)\n(0.00085)\nMARRIED\n0.00003\n10\n0.00469\n10\n0.00694\n10\n0.00256\n10\n(0.000006)\n(0.000067)\n(0.000137)\n(0.00004)\nSINGLE MALE\n0.00004\n10\n0.00661\n10\n0.01865\n10\n0.00327\n10\n(0.000006)\n(0.000076)\n(0.000257)\n(0.000041)\nHOMEOWNER\n0.00001\n2\n0.00051\n10\n-0.00788\n10\n0.00029\n10\n(0.000007)\n(0.000069)\n(0.000155)\n(0.000041)\nDEPENDENTS\n0.00000\n2\n-0.00058\n10\n0.00006\n0\n-0.00030\n10\n(0.000003)\n(0.000033)\n(0.000096)\n(0.000017)\nSTUDENT\n0.00000\n0\n0.00413\n10\n0.02613\n10\n0.00363\n10\n(0.000016)\n(0.000163)\n(0.000912)\n(0.000126)\nIntercept\n0.00000\n2\n-0.00058\n10\n0.00006\n0\n-0.00030\n10\n(0.000003)\n(0.000033)\n(0.000096)\n(0.000017)\nObservations\n10,000,000\n10,000,000\nYear Fixed Effects\nYES\nYES\nYES\nYES\nBaseline Full Sample Prob\nability of Crypto Seller\n0.00004\n0.00459\n0.00309\n0.01122\nAverage Adjusted R2\n0.000\n0.005\n0.011\n0.003\n† The number of significant coefficients (out of 10) at the 1 percent level across the 10 random samples.\nNote: Reported coefficient estimates, standard errors, and adjusted R2 are average numbers over 10 iterations of random sampling. For each random sample, 10 million \ntax returns were selected at random from the full sample of tax returns (approx. 1.078 billion, from which the baseline full sample probability was computed). Numbers to \nthe right of the coefficient are the number of coefficients that were significant at the 1 percent level over all iterations. Columns (1) and (2) report the results of model 1 run \non the same random samples split by early sample period (2013-2016) and late sample period (2017-2020). Each column is therefore only a portion of the full 9 million \ntax return random sample. Columns (3) and (4) report the results of model 1 where the control sample consists of only NON-CRYPTO SELLING INVESTORs (3) or NON-\nINVESTORs (4). Each column is therefore only a portion of the full 10 million tax return random sample. Variables are defined in Online Appendix A. Robust standard errors \nare reported in parenthesis. To aid in the interpretation of coefficient magnitude, the baseline full sample probability of being a CRYPTOCURRENCY SELLER is reported at \nthe bottom of each column. The number of observations in each random sample varies based on the cross-sectional split and random sample.\n", "Who Sells Cryptocurrency?\n193\nOnline Appendix—Not for print publication\nOverview of the Bitcoin Network and Transactions\nBitcoin can refer both to the unit of account as well as the ledger which records transactions denominated in \nBitcoin. Although we will discuss Bitcoin specifically, the general information applies to many other similar \ncryptocurrencies, and we attempt to note important differences. Bitcoin is a decentralized public ledger and \ncan be thought of as serving a similar function to a bank. The Bitcoin ledger, commonly referred to as “the \nblockchain,” contains and updates a list of transactions which can be used to identify how much Bitcoin is as\nsociated with each account. We next go over the key features of Bitcoin and similar cryptocurrencies.\nUnlike a traditional bank, Bitcoin is decentralized. This means there is no central authority approving or \nprocessing transactions. Instead, when an individual wants to send Bitcoin, they broadcast the transaction to \nthe entire Bitcoin network. Then, individuals or groups known as “Miners” observe those transactions and \ncompete with each other for the right to confirm those transactions are legitimate and post them to the block\nchain. This competition helps to ensure that no single entity has control over which transactions are or are not \nposted to the ledger. As a reward for the effort, miners are rewarded with both Bitcoin transaction fees paid by \nusers, as well as a set Bitcoin reward which is created for each new batch of transactions that is confirmed. For \nBitcoin, the competition for the right to post transactions is based on computing power, where miners with \nmore computing power are more likely to win. Other cryptocurrencies use other mechanisms to determine \nwhich transactions are recorded on the blockchain. \nAlthough the blockchain is a form accounting ledger, there are several differences which make it unique \nfrom other systems. First, the blockchain does not record running totals like a bank account. Instead, each ac\ncount (also called a wallet) is the sum of all transactions that have taken place relating to that wallet. Therefore, \nin order to know the current balance of a wallet, one must examine the entire history of the blockchain, not \nsimply the most recent transactions. The second difference is that Bitcoin accounts cannot be split. If a user has \n100 Bitcoin in a wallet and want to spend 10 Bitcoin, then they must send 90 Bitcoin to another wallet owned \nby themselves and 10 Bitcoin to the external recipient. Wallets are reusable and can receive unlimited deposits. \nThe third detail about Bitcoin is that it is a sender-based system. In order to send Bitcoin, all a sender needs is \na Bitcoin account address, and Bitcoin can be sent without any action or even knowledge of the receiver. Taken \ntogether, this makes Bitcoin pseudonymous. The entire transaction history of each individual Bitcoin account \ncan be observed, however, a single user can have an infinite number of accounts. In addition, because there is \nno central processing party, the identity of the owner of individual Bitcoin accounts is difficult to determine \nwithout additional information outside of the blockchain. \nSeveral factors have led to innovation and changes within the cryptocurrency space. First, long transac\ntion approval times (greater than 10 minutes for many Bitcoin transactions) and high transaction fees have led \nusers to both transact with centralized Bitcoin market makers and develop competing cryptocurrencies with \nthe aim of reducing the inefficiencies in Bitcoin. Second, although Bitcoin is pseudonymous, newer cryptocur\nrencies have been designed to increase privacy and security. Finally, new blockchains have been developed \nwhich allow users to increase the complexity of transactions. For example, a user could set up a transaction \nto send some value of cryptocurrency only if a specific set of identifiable outcomes is realized. Ultimately, the \nBitcoin and cryptocurrency ecosystem continues to rapidly evolve and change over time, offering new oppor\ntunities but also challenges for investors, regulators, and researchers. \n", "Hoopes, Menzer, and Wilde\n194\nONLINE Appendix Figure 1. Cryptocurrency Transaction Types (Not drawn \nto scale)\nNotes: This figure is a representation of the various types of cryptocurrency transactions that taxpayers may \nengage in and how those definitions relate to our sample of identified cryptocurrency transactions. The figure \nis not intended to be definitive but is provided to help understand the relationship between the universe of \ntransactions and those which we identify. We provide additional definitions below:\nNon-IRS Reported Transactions: These are cryptocurrency transactions which are not reported to the IRS on \nan individual tax return on Form 8949 nor are reported to the IRS by third parties on Form 1099-B. \nIRS Reported Cryptocurrency Transactions: These are transactions which are reported to the IRS. This could \nbe through reporting on tax returns (Individual, Business, and Trust), or through reported to the IRS through \nvarious third-party reporting (e.g., Form 1099-B, Form 1099-MISC).\nIndividual Transactions: These transactions include only those transactions that are reported directly on \nForm 1040 for an individual taxpayer or are reported on Form 1099-B where the taxpayer has a Social Security \nNumber. Individual transactions do not include transactions which are reported by businesses even if those \ntransactions may eventually flow through to an individual return on Schedule K-1 and Schedule E. \nOn-Chain Transactions: On-Chain transactions refer to cryptocurrency transactions which are recorded \npermanently on a public blockchain. These transactions include sending or receiving cryptocurrency directly \nto individual wallets as well as sales of cryptocurrency made directly on the blockchain. The details of these \ntransactions is generally publicly available but pseudo-anonymous. It is thus difficult to link the public block\nchain data directly to taxpayers. On-Chain Transactions also are not generally subject to third-party reporting \nunless there is a centralized intermediary facilitating the transaction. \nExchange Transactions: Exchange transactions refer to cryptocurrency transactions done through a central\nized third-party outside of the blockchain. These transactions are generally recorded on internal accounts or \nledgers of the centralized party. Thus, individual transactions may not appear, or may only appear in aggregate \non the blockchain.\n", "Who Sells Cryptocurrency?\n195\nONLINE Appendix Figure 2. Google Trends Index for “bitcoin”\n", "", "4\n∇\nHidden Assets, Hidden Networks\nWind ◆ Bratt ◆ Graff ◆ Herlache\nKing ◆ Soto ◆ Yismaw ◆ Doyle ◆ Horvath ◆ Nowicki\n Hess ◆ Gleason ◆ Sundstrom ◆ Brooks ◆ Mastrangelo \nStavrianos ◆ Hales \n", "", "Following K-1s: Considering Foreign \nAccounts in Context\nTomas Wind, David Bratt, Alissa Graff, and Anne Herlache \n(IRS: Research, Applied Analytics, and Statistics) \n1\nI. Introduction\nU.S. taxpayers’ use of offshore accounts has been an area of focus for the IRS for some time. There are several \nreasons why this is the case. First, given the requirement that U.S. taxpayers pay taxes to the IRS regardless of \ntheir country of residence,2 assets in overseas accounts held by taxpayers living outside of the United States \nmay generate income that is legally subject to U.S. taxes. Second, and more significantly, foreign financial in\nstitutions’ historically limited reporting of U.S. taxpayers’ overseas assets to the IRS means that taxpayers who \nhold or move assets overseas may be underreporting their assets, thereby, not remitting the full amount of the \nU.S. taxes that they owe. For these and other reasons, the IRS has long implemented programs in its criminal \ninvestigatory and civil components to increase the number of U.S. taxpayers with overseas assets who come \ninto and stay in compliance with the U.S. tax laws that pertain to their overseas assets.\nSuch compliance is a difficult task to ensure. In addition to the fact that some U.S. taxpayers who reside \noverseas may be unaware of their obligation to report their overseas assets to the IRS, recent immigrants to the \nU.S. who are obliged to pay taxes on their overseas accounts to the IRS may also be unaware of their need to do \nso. Moreover, the gaps in relevant reporting from overseas financial institutions described above makes it diffi\ncult for U.S. tax authorities to clearly understand the holdings of U.S. persons with overseas assets. And, finally, \nthis murky picture is further clouded by the rise of the use of pass-through entities in a variety of tax scenarios.\nIn light of these challenges, the IRS’s civil component has implemented several pathways over the past \ntwentysomething years for those persons who owed U.S. taxes on their overseas holdings but had previously \nnot reported these assets to the IRS to voluntarily come into compliance with U.S. tax law. While each of these \nprograms (which are summarized below in Section II) had different criteria for participation, they generally \nallowed such persons to avoid the significant criminal penalties that they may have faced if their noncompli\nance had been discovered by IRS Criminal Investigations (CI). In doing so, they have made a substantial im\npact on the estimated size of the noncompliant population of U.S. persons with overseas assets.\nWhile the particularities of U.S. tax law shaped the specifics of these initiatives, they were not rolled out in \nglobal isolation. Indeed, the Organisation for Economic Co-operation and Development, G20, and other in\nternational bodies made significant strides during this same time period to promote transparency in countries \nwhose opaque financial industries masked potential noncompliance with tax laws on the part of citizens of a \nvariety of countries. These efforts to combat tax evasion have been and continue to be an important backdrop \nto efforts undertaken by the IRS.3\nOur paper examines one dynamic by which these initiatives may have had their ultimate effect on the \npopulation of noncompliant U.S. persons. In particular, we examine the influence of those who reported a \nforeign account during 2006–2020 on those other U.S. persons with whom they are linked through what we \nwill refer to as a K-1 network. We show that a relationship exists between sharing a network with taxpayers that \nhave reported a foreign account and reporting a foreign account.\n1\t The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors and do not necessarily reflect the views or the official \npositions of the U.S. Department of the Treasury or the Internal Revenue Service. All results have been reviewed to ensure that no confidential information is \ndisclosed.\n2\t Filing requirements for U.S. citizens or resident aliens living or traveling outside the United States is determined by the amount of gross income from worldwide \nsources, filing status, and age.\n3\t For an overview of these related international efforts, see “\nA Step Change in Tax Transparency” (OECD 2013).\n", "Wind, Bratt, Graff, and Herlache\n200\nII. Background on Foreign Account Reporting\nReport of Foreign Bank and Financial Accounts \nThe Bank Secrecy Act (BSA) of 1970 stipulates that some U.S. persons must file a Report of Foreign Bank and \nFinancial Account a.k.a. “FBAR” (FinCEN Form 114). Those persons include a citizen, resident, corporation, \npartnership, LLC, trust, or estate that have a financial interest in or authority over one or more overseas ac\ncounts. In keeping with other portions of the BSA, this reporting requirement only applies if the aggregate val\nue of the foreign accounts of the U.S. person in question is greater than $10,000 in the calendar year in which \nit was reported.4 U.S. persons who are required to file an FBAR must do so by submitting FinCEN Report 114 \n(which replaced TD Form 90-22.1 in 2013).\nForeign Account Tax Compliance Act\nThe Foreign Account Tax Compliance Act (FATCA) was passed in 2010 as part of the Hiring Incentives to \nRestore Employment Act. In requiring certain U.S. persons and entities to report their foreign account hold\nings, FATCA is broadly similar to FBAR. However, FATCA has a higher asset-reporting threshold $50,000 to \n$400,000 (depending on residence and marital status). It does not apply to U.S. persons in U.S. territories, and \nits definition of assets is broader than that covered by FBAR. In particular, FATCA requires the reporting of \nforeign stocks and securities, foreign financial instruments, contracts with non-U.S. persons, and other inter\nests in foreign entities.5\nOffshore Voluntary Disclosure Programs\nWe use “OVD” (Offshore Voluntary Disclosure) to refer to a series of four initiatives that the IRS undertook \nfrom 2009–2018.6 These initiatives built off of CI’s longstanding practice of taking voluntary disclosures under \nconsideration when determining whether to recommend criminal prosecution. Across the four iterations of \nOVD, the IRS used an evolving set of incentives (in the form of reduced civil penalties and, in most cases, the \nwaiver of criminal liability) to encourage taxpayers with overseas financial accounts and assets to come into \ncompliance with US tax law.\nThe dates for each iteration of the OVD are as follows:\n• 2009 Offshore Voluntary Disclosure Program (OVDP): March 23, 2009–October 8, 2009\n• 2011 Offshore Voluntary Disclosure Initiative (OVDI): February 8, 2011–September 9, 2011\n• 2012 OVDP: January 9, 2012–June 30, 2014\n• 2014 OVDP: July 1, 2014–September 28, 2018 (technically a continuation of the 2012 program, but \nwith significant modifications)\nBy assessing penalties on the accounts and assets covered by this program, the IRS thereby encouraged a \nsubset of those who had been willfully noncompliant, U.S. taxpayers looking overseas who were unaware of \ntheir U.S. tax obligations, so-called “quiet disclosers,” and others to come into compliance with U.S. tax law.7 \nAt the end of a successfully completed OVD filing, the taxpayer would enter into a Specific Matters Closing \nAgreement with the IRS.\n4\t This overview is based on and, in some places, directly quotes the IRS’s overview of Report of Foreign Bank and Financial Accounts (FBAR). There are several \nexceptions to this reporting requirement; see the linked page for further details. See also “Report of Foreign Bank & Financial Accounts (FBAR) Reference \nGuide,” IRS Publication 5569 (3-2022).\n5\t Summary of FATCA Reporting for U.S. Taxpayers \| Internal Revenue Service (irs.gov), Foreign Account Tax Compliance Act (FATCA): Definition and Rules \n(investopedia.com).\n6\t There was a related program in 2003 called the “Offshore Voluntary Compliance Initiative” that in some ways was a precedent for what we call the “OVD \nprograms.” However, its penalty structure was different enough, the reported disclosures of the program small enough, and the geopolitical context was different \nenough from the OVD programs from 2009 on that we exclude it from our analysis. For a comparison of the penalty structures of these programs including the \n2003 OVCI), see GAO (2013).\n7\t For a summary of the provisions and history of OVDP, see IRM 4.63.3.1.\n", "Following K-1s: Considering Foreign Accounts in Context\n201\nStreamlined Filing Compliance Procedures\nWhile OVD’s target population included taxpayers whose noncompliance was at least in part willful, the \nStreamlined Filing Compliance Procedures (SFCP) were aimed at those whose noncompliance was completely \nnon-willful. This program began on September 1, 2012, and is still available to those who believe that they may \nhave been non-willfully noncompliant with U.S. tax law. SFCP was designed to complement OVD, as many \ntaxpayers who were non-willfully noncompliant were entering OVD and then withdrawing from the program \nafter determining that the program’s penalty structure was not appropriate for their situation.8 After SFCP was \nset up and while OVDP was still running, taxpayers had to make a mutually exclusive choice for one or the \nother paths to compliance.\nIn certifying that their noncompliance was not willful, taxpayers who hope to avail themselves of SFCP \nattested that their noncompliance was the result of their “negligence, inadvertence, or mistake or conduct \nthat is the result of a good-faith misunderstanding of the requirements of the law.”9 While the streamlined \nfiling procedure was initially available only to U.S. taxpayers residing abroad, the IRS subsequently opened \nthis program up to U.S. taxpayers residing in the United States as well. The two different sets of procedures \nare known, respectively, as the “Streamlined Foreign Offshore Procedures” and the “Streamlined Domestic \nOffshore Procedures” (SDO). Aside from the difference in residency status, they differed primarily in that \nSDO imposes a five-percent so-called “miscellaneous offshore penalty.”\nIII. Literature Review\nWork on Pass-through Entities and Network Analysis\nPass-through entities (PTEs) have the dual character of being required to submit a tax return while not them\nselves being subject to federal income tax. This function of passing the income (and the attendant tax obliga\ntion) that comes into the PTE on to its constituent members makes this entity structure an attractive option \nin a variety of different tax planning scenarios. As such, PTEs and the resulting K-1 networks that they create \nhave become more widely employed by U.S. taxpayers. (See Olson et al. (2022), p. 2-3 for a more detailed dis\ncussion of this topic.) They have also been the subject of a good deal of analysis by academics, tax authorities, \nand other interested parties.\nSince the seminal work of Cooper et al. in their 2016 paper on pass-through entities, scholars have made \ninnovative use of K-1 network data in their analysis of various aspects of tax administration in the United \nStates (Cooper et al. (2016). In “Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities,” \nfor example, the authors demonstrate that the passthrough entities are more likely to appear in relatively com\nplex corporate structures. They also show that the presence of PTEs in corporate structures is “significantly \nassociated” with tax avoidance and uncertainty (Agarwal et al. (2021), p. 30). While the scope of their study is \nlimited to C-corporations, the authors’ analysis demonstrates the power of K-1 networks as a tool for analyzing \nsuch data and assisted us in developing a number of metrics used in this paper.\nAn earlier paper (Agarwal et al. (2015)) by a subset of the same authors and other collaborators within the \nIRS demonstrates another way to profitably analyze K-1 network data. In particular, the authors of this paper \nshow how one can analyze taxpayer networks linked by K-1s through the lens of social network analysis. In \nindexing the types and numbers of entities within K-1 networks and the different types of linkages between \nthem, this paper defines typical network structures and identifies anomalous pass-through arrangements that \nmay be of interest to tax authorities. Recent work (Love (2021)) has given a more refined description of the \nspecific entities, dynamics, and capital flows that appear within K-1 networks. After observing that Cooper et \nal. were able to identify the ultimate recipients of 74 percent of the income flowing through the universe of K-1 \ndata reported to the IRS, Love uses an expanded set of data points and tailored algorithms to attribute most of \nthe income that Cooper et al. had been unable to pin down. (Love estimates that he is able to account for 99 \n8\t https://www.irsvideos.gov/business/FilingPayingTaxes/StreamlinedFilingComplianceProceduresAComplianceOptionForSomeTaxpayers.\n9.\t Streamlined Filing Compliance Procedures \| Internal Revenue Service (irs.gov).\n", "Wind, Bratt, Graff, and Herlache\n202\npercent of the total income flowing through this space.) Love shows that much of this newly revealed activity is \n1) associated with the financial industry, 2) makes use of a so-called “blocker entity” that is domiciled overseas \nand which reduces and/or redirects its owners’ tax liability, and 3) largely directs capital from the U.S. to for\neign partners. Given the opacity of the operations of such blocker entities, the final beneficiaries of such flows \nare unclear, but Love suggests that the general flow of passive investment income from the U.S. to overseas \npartners has deleterious effects that must be weighed against the benefits of the inflows of foreign investment \ninto the U.S. that are also facilitated by U.S. tax policy.\nBlack et al. (2023) further advances our understanding of the landscape of partnerships that report to \nthe IRS. Using various forms of graphical analysis to visualize the structure of partnership arrangements and \nthe capital flows within them, Black et al suggest a general division of partnerships into simple, single-owner \nstructures on one hand and complex structures with multiple owners on the other. Suggesting that the two \nconstitute, respectively, 85 percent and 15 percent of the total population of partnerships, Black et al. show that \nthis smaller group of complex partnerships is characterized by circular ownership structures in a given part\nnership as well as multidirectional flows of capital therein. In terms of methodology, the authors demonstrate \nthat random forest models outperform traditional linear regressions in terms of the accuracy of each predicted \nnoncompliance.\nWork on Foreign Accounts\nIn addition to the research on K-1 networks outlined above, there have also been several studies on the effect of \nthe range of initiatives that the IRS has taken over the past twenty years to increase taxpayer compliance with \nreporting requirements for overseas accounts. One notable early study of the effect of the earlier iterations of \nthe Offshore Voluntary Disclosure programs (hereafter referred collectively as “OVD”; see section II above for \na more detailed description of the chronology of the various iterations of this program) was produced by the \nGovernment Accountability Office (GAO) in 2014 (GAO (2014)). The GAO report makes several points that \nwere amplified by later academic research.\nFirst, GAO notes that almost all of the participants in the 2009 iteration of OVD received the maximum \npenalty possible under the program. Additionally, the authors note that most of these accounts were high-val\nue accounts that were located in Switzerland. Moreover, they note that the 2012 iteration of OVD had broader \nreporting requirements for participants; GAO suggests that this is because the data the IRS received from \nearlier iterations of OVD did not provide sufficient information to fully understand the landscape of overseas \nnoncompliance. Finally, GAO notes that there is reason to suspect that there were many U.S. taxpayers with \nunreported foreign assets who amended their filings for previous years without participating in OVD. This \npopulation of so-called “quiet disclosers,” GAO suggests, pose a specific risk for noncompliance.\nJohannesen et al. (2019) dives deeper into this same set of issues and provides analysis that includes several \nadditional years of data. The authors show that OVD did result in a significant increase in compliance, but \nthat they argue that the relatively narrow scope of the program may mean that the more robust enforcement \nmechanisms of FATCA were, in fact, warranted. The authors make their case by analyzing the enforcement \neffect that is reflected in data on OVD, in particular, and compare it to the data on populations, such as the \n“quiet disclosers” that the Government Accountability Office identified that are not included in that group.10 \nThe authors confirm the GAO’s findings that, among those who came into compliance with U.S. tax law on \noverseas assets during this period, OVD participants tended to have higher-value accounts.11 They also validate \nthe GAO’s concern about the population of quiet disclosers, as they suggest that the total amount of additional \ntax remitted by quiet disclosers was much larger than the value of additional tax remitted by those who par\nticipated in OVD. They further estimate that the combined effect of these programs led to the disclosure of \nroughly 50,000 additional accounts and $100 billion in new wealth. By way of conclusion, Johannesen et al. \n10\t Johannesen et al. (2019) report that the number of U.S. residents who filed a Report of Foreign Bank and Financial Accounts (FBARs) increased from roughly \n40,000 U.S. residents every year from 2005 to 2008 up to 90,000. Given that a mere 30 percent of these new-FBAR-filers participated in the voluntary disclosure \nprogram described below, the authors conclude that the majority of these new filers tried to sneak back into compliance via quiet disclosure.\n11\t They also confirm that many of the OVD accounts in the early 2009 and 2012 iterations of the program were located in Switzerland, Liechtenstein, and \nLuxembourg. They attribute this to the fact that financial institutions in these countries were subject to heightened scrutiny and reporting requirements beginning \nin the late 2000s. For a detailed overview of this background, see Johannesen et al. (2019) p. 1-9).\n", "Following K-1s: Considering Foreign Accounts in Context\n203\n(2019) suggest that the relatively narrow scope of OVD and the noncompliance that OVD did not address may \nwarrant the more robust reporting requirements of FATCA.\nJohannesen et al. (2023) looks at the early data that has emerged from FATCA to show the additional light \nthat this initiative shines on the details of U.S. taxpayer assets held overseas. By requiring that foreign financial \ninstitutions report on the owner(s), holdings within, and particular uses of the accounts of U.S. taxpayers over\nseas, FATCA greatly increases the amount of information available to the IRS about U.S. taxpayers’ overseas \nwealth. Thus, despite issues with data quality and additional potential forms of noncompliance that FATCA \ndoes not address, the authors conclude that FATCA and other administrative data show that U.S. taxpayers \nhold roughly $4 trillion dollars overseas. They further note that this ownership is 1) highly concentrated at the \nvery top (0.01 percent) of the income spectrum and that 2) roughly $2 trillion of these assets are held in tradi\ntional tax havens. They conclude by suggesting the need to better understand the effect that FATCA has on the \nlevels of voluntary compliance among taxpayers holding assets overseas.\nIV. Graph Construction\nWe use IRS administrative data, which contains de-identified taxpayer data extracted from filed tax returns, \nenforcement information, and narrative data to construct a graph. Specifically, we observe data extracted from \nForm 1065 Schedule K-1, Form 1120S Schedule K-1, and Form 1041 Schedule K-1 to identify taxpayer networks; \nand from Form 1040 to examine reported individual income and spousal relationships. Finally, to identify tax\npayers with foreign accounts, we rely on FBAR data, Forms 8938 and 8966, and voluntary disclosure programs \nfiling information.\nBuilding Out K-1 Graphs\nThe primary structure of the graph relies on the relationship between K-1 recipients (payees) and K-1 issuers \n(payers). We began by developing a graph for every year between 2006 and 2020 using data obtained from \nForms 1065 Schedule K-1, 1120S Schedule K-1, and 1041 Schedule K-1. Each graph contains two types of nodes \nthat represent payees and payers, as well as edges connecting payees and payers. Each edge contains data on \nthe total payment reported on the K-1, which is used to calculate a proxy for ownership of the issuing entity \n(i.e., partnership in the case of Form 1065 Schedule K-1, S-corporation in the case of Form 1120S Schedule K-1 \nand trust for Form 1041 Schedule K-1). Ownership is estimated by dividing the absolute value of the gains and \nlosses reported to a given payee by the sum of the absolute value of all gains and losses issued by the payer. We \ncreated a subset graph to keep only edges that represent at least a 1 percent stake by the payee. We took this step \nto limit the size of the graph for computational purposes, as well as a means to restrict associations between \ntaxpayers to those that are more likely to be significant.\nWe then constructed a separate graph consisting of taxpayers with reported foreign accounts and their \nspouses. Taxpayers that reported holding foreign accounts in FBAR filings,12 Form 8938, and in past OVD \nprograms and streamlined voluntary disclosure programs are added to the graph. Spouse nodes and edges \nrepresenting spousal relationships were then added to the graph using data from Form 1040. We then cross-\nreferenced this foreign account taxpayer-spouse graph with the K-1 graphs and retained only individual tax\npayers with foreign accounts that have received a K-1 at some point between 2006 and 2020. This represented \nthe universe of taxpayers with reported foreign accounts.13\n12\t Foreign account holders include account owners, joint owners, and taxpayers with signature authority, but no interest. In future versions of this work, we will \nlikely take steps to distinguish between different types of account holders.\n13\t We did not include Form 1040 Schedule B as a method to identify taxpayers with foreign accounts in an additional step to limit the size of the graph. Unlike FBAR \nand F8938 requirements, there is no threshold to report a foreign account on a Schedule B, therefore our focus was generally taxpayers with at least $10,000 in \ntheir accounts.\n", "Wind, Bratt, Graff, and Herlache\n204\nFIGURE 1. Count of Taxpayers by Type of Foreign Account Reporting\nThe final sample of taxpayers with foreign accounts was taken from individual taxpayers with a “signifi\ncant stake” in at least one K-1 issuing entity from 2006 and 2020. We defined “significant stake” as directly \nreceiving 30 percent14 of the total absolute value reported by a payer. Figure 1 shows the count of sample tax\npayers with foreign accounts and the years that they reported a foreign account and received a K-1. We then \nselected a sample of taxpayers for our comparison group. This group was made up of individual taxpayers that \nhave never reported holding a foreign account, were never reported to have a foreign account on Form 8966, \nand were reported to hold a “significant stake” in at least one K-1 issuing entity between 2006 and 2020. Like \nthe foreign account holding sample, we also included the spouses of the nonforeign account holding sample.\nAt this stage, we had two groups of taxpayers that will make up our study population-taxpayers with re\nported foreign accounts (RFA taxpayers) and taxpayers with no reported foreign accounts (non-RFA taxpay\ners). We then get their K-1 network for every year that a taxpayer has received a K-1. Specifically, we created \nnodes for all payers that issued K-1s to RFA and non-RFA taxpayers, other payees that received a K-1 from the \nsame payer, and additional payers that issued K-1s to the taxpayer’s neighbors. We repeated this process, for up \nto five levels from the initial taxpayer (see Figure 2). Finally, we took one more step to clean the graph by re\nmoving any nodes with over 500 edges. With the foundation of each yearly graph set, we then added metadata \nto each node from Form 1040, as well as create multiple measures and descriptors of each taxpayer’s network.\nFigure 2 depicts an example of a fictional network, of an RFA taxpayer we’ll refer to as Node 1. Red edges \ndepict K-1 relationships, while green edges show spousal relationships. In a given year, Node 1 received a K-1 \nfrom Node A, which also issued a K-1 to Node 2. In addition, Node 2 and Node 3 received a K-1 from Node B. \nLastly, Node 1 and Node 4 were spouses in this year, but Node 4 did not receive any K-1s.15\n14\t Note that the 30 percent significant stake we require for a taxpayer to be included in the sample is distinct from the one percent threshold we set when building the \nK-1 graph. We make the distinction because when building out a network we place a premium on having as complete a network as possible, taking into account \ncomputational restraints; while when we select sample taxpayers, we prioritize ensuring that the taxpayer is an important part of the network.\n15\t More precisely, Node 4 did not receive any K-1s where it held at least a one percent stake.\n", "Following K-1s: Considering Foreign Accounts in Context\n205\nFIGURE 2. Example Network in Graph\nV. Graph Content\nThe final sample contained 48,347 RFA taxpayers and 48,347 non-RFA taxpayers. Among the RFA taxpayers \nin the sample, 9,114 taxpayers (19 percent) reported a foreign account in only one year between 2006 and 2020, \nwhile 582 taxpayers (1 percent) reported a foreign account in all fifteen years. Taxpayers that report foreign \naccounts in multiple years are more likely to report a foreign account in the years directly following the first \ndisclosure. As shown in Figure 3, among RFA taxpayers that first reported a foreign account between 2006 and \n2015, 49 percent also reported a foreign account five years later.\nFIGURE 3. Among RFA Taxpayers with First Foreign Account Between 2006-2015: \nPercent with RFA in Years Following First RFA\nTaxpayers with reported foreign accounts generally had higher reported income on Form 1040. This was \ntrue across all income types we included. As noted in Table 1, the median adjusted gross income (AGI) for \n", "Wind, Bratt, Graff, and Herlache\n206\nRFA taxpayers in 2020 was around $240,000, while for non-RFA taxpayers it was around $107,000. The figures \npresented in Table 1 compare taxpayers who have ever reported a foreign account between 2006 and 2020 \nwith taxpayers who did not, not just in years where they reported a foreign account. This suggests the type of \ntaxpayers who reported foreign accounts and received K-1s are different, at least in terms of reported income, \nfrom K-1 recipients who never reported foreign accounts.\nTABLE 1. Adjusted Gross Income by RFA Status, 2006–2020\nYear\nRFA Taxpayers\nNon-RFA Taxpayers\n25th \nPercentile\nMedian\n75th \nPercentile\n25th \nPercentile\nMedian\n75th \nPercentile\n2006\n$86,000\n$213,000\n$650,000\n$39,000\n$85,000\n$172,000\n2007\n$91,000\n$224,000\n$679,000\n$38,000\n$86,000\n$175,000\n2008\n$73,000\n$192,000\n$545,000\n$34,000\n$81,000\n$162,000\n2009\n$61,000\n$168,000\n$459,000\n$30,000\n$75,000\n$149,000\n2010\n$65,000\n$182,000\n$508,000\n$33,000\n$79,000\n$156,000\n2011\n$68,000\n$187,000\n$526,000\n$34,000\n$82,000\n$163,000\n2012\n$77,000\n$208,000\n$602,000\n$38,000\n$88,000\n$177,000\n2013\n$78,000\n$208,000\n$556,000\n$40,000\n$92,000\n$179,000\n2014\n$86,000\n$221,000\n$600,000\n$42,000\n$96,000\n$194,000\n2015\n$84,000\n$225,000\n$604,000\n$43,000\n$99,000\n$199,000\n2016\n$82,000\n$222,000\n$572,000\n$44,000\n$100,000\n$201,000\n2017\n$87,000\n$233,000\n$614,000\n$45,000\n$104,000\n$210,000\n2018\n$91,000\n$238,000\n$624,000\n$47,000\n$107,000\n$220,000\n2019\n$92,000\n$247,000\n$629,000\n$48,000\n$111,000\n$228,000\n2020\n$84,000\n$240,000\n$638,000\n$46,000\n$107,000\n$228,000\nNote: Due to confidentiality concerns, all income amounts have been rounded to the nearest thousand dollars. \nThere does not appear to be much evidence of a change in reporting behavior among RFA taxpayers after \nfirst reporting a foreign account. In Figure 4, we look at RFA taxpayers who first received a foreign account be\ntween 2009 and 2017 and received a K-1 for the six years surrounding the first reported RFA to study whether \nreported income changes in the years after first reporting a foreign account relative to the years before. We \nthen compared the results with non-RFA taxpayers to help ensure that any trends identified were not simply a \nresult of the passage of time. We randomly assigned all non-RFA taxpayers a value between 2009 and 2017 and \nkept taxpayers with K-1s in all three years before and after that date. Panel A clearly shows the difference in \nmedian reported income and total tax among individuals who ever reported a foreign account and those that \ndid not. Panel B shows the percent change in each category relative to year zero (defined as the first year with \nan RFA for RFA taxpayers and the randomly assigned value for non-RFA individuals).\n", "Following K-1s: Considering Foreign Accounts in Context\n207\nFIGURE 4. Reported Income for RFA and Non-RFA Taxpayers Over Time\nIn one final look at reported income surrounding first disclosing a foreign account, we focus in Figure 5 \nonly on taxpayers who have at some point reported an offshore account. Here, we compared taxpayers who \nhave reported a foreign account in a specific year with those who did not report one. Figure A1 in the Appendix \nshows once again that while there was some divergence between the two groups, it is not evident there was \na change in reporting behavior in the years surrounding when a foreign account was reported. We hope to \nconduct a more rigorous statistical analysis to attempt to answer this question in future iterations of this work.\nSimilar to reported income, there does appear to be a difference in the network structures between RFA \nand non-RFA taxpayers. Networks of taxpayers who have ever reported a foreign account are larger both in \nthe number of taxpayers and dollars. The median network among RFA taxpayers contains 6 taxpayers and has \nreported $268,000 flowing through the network, considerably larger than 3 and $49,000 for non-RFA taxpay\ners. As the median network size suggests, most K-1 networks contain only a handful of taxpayers. Around 55 \npercent of taxpayers who never reported foreign accounts contained fewer than four taxpayers. As is evident \nin Figure 5, while the network of a plurality of RFA taxpayers also contained three or fewer taxpayers, RFA \ntaxpayers were far more likely to be in networks of over 100 entities.\n", "Wind, Bratt, Graff, and Herlache\n208\nFIGURE 5. Network Size by Whether Taxpayer Reported Foreign Account in a Given Year\nVI. Modeling Approach and Results\nWhile modeling directly from graphs is a growing area of research and would be worthy of exploration in this \ncontext in the future, we opted to capture elements of the graph in a flat file and. at that point, developed the \nmodels we used in this paper. Converting the graph into a flat file required creating numerous variables that \nadequately represented the relationships and other insights evident in the graph. The variables created from \nthe graph and used for modelling were divided into three different categories: 1) network variables; 2) taxpayer \nSchedule K-1 variables; and 3) F1040 reported income variables. Network variables included descriptions of \nthe taxpayer’s K-1 network including the composition and size of the network (e.g., number of taxpayers, per\ncent of network payers that are partnerships, multitiered pass-through entities as a percentage of network size) \nand foreign account disclosure by network members (e.g., whether the network contains any RFA owners or \npayers). Taxpayer K-1 variables directly described the relationship between the taxpayer and other members \nof its network (e.g., number of K-1s received, K-1s received from multitiered pass-through entities as well as \nfrom RFA taxpayers, the ratio of reported profits and losses on incoming Schedule K-1s). Lastly, F1040 vari\nables captured amounts and types of income reported by the taxpayer on Form 1040. For F1040 values with \nnegative values, we took the absolute value, as taxpayers with large reported losses often share characteristics \nwith taxpayers reporting large gains. In addition, due to the large range of income variables, we divided each \none into deciles of the absolute value of each income type. Deciles proved to be better predictors of reporting \na foreign account than the amount itself. A complete list of network variables used for modelling is provided \nin Table A1 in the Appendix.\nA primary objective of this work is to shed light on the relationship between a taxpayer’s network and their \nlikelihood to report a foreign account. To do this, we estimated a series of logistic regressions with individual \nand year fixed effects of the form:\nyit=α+βxit+δt+γi+μit,\n", "Following K-1s: Considering Foreign Accounts in Context\n209\nwhere yi t is the likelihood of whether taxpayer reported a foreign account in time t. We first estimated the \nspecification separately for each of the groups of covariates described above. Therefore X is a vector of either \nnetwork, taxpayer Schedule K-1 or F1040 variables for taxpayer i in time t, while β represents a series of coef\nficients for each individual covariates in x. The specification also includes year δt and individual γi fixed ef\nfects. All continuous variables were scaled to allow for comparison across different coefficients. Continuous \nvariables were scaled by first subtracting the variable’s mean from each observation and then dividing by the \nvariable’s standard deviation. Finally, we combined all the covariate groups and estimated an additional regres\nsion of the form:\nyit=α+β1netit+β2taxpayerk1it+β3f1040it+δt+γit+μit\nPanels 1–3 in Figure 6 show the results of the three regressions with the individual groups of variables. \nThe coefficients have been transformed using the logistic function to represent the odds ratio for each vari\nable. For example, having a current RFA payer in their network, holding all other values constant, increase the \nodds of reporting a foreign account in a given year by 1.1 compared to taxpayers without a current RFA payer \nin their network. In other words, holding all other variables at a fixed value, the odds of reporting a foreign \naccount increases by 10 percent when the taxpayer’s network contains a payer that reported a foreign account \nin the same year. The largest coefficient was in the taxpayer K-1 model and represented a 25 percent in the \nodds of reporting a foreign account when the taxpayer received a K-1 from an RFA taxpayer. All continuous \nvariables have been scaled to facilitate comparing coefficients; however, it is important to keep in mind that a \n0/1 change in an indicator variable may not be the same thing as a one standard deviation change in a scaled \ncontinuous variable.\nWe used the Akaike Information Criterion (AIC) to compare the goodness of fit of the models. AIC takes \ninto account the likelihood of obtaining the observed data under the assumption that the model is correct, \nwhile also penalizing a model for containing more variables to account for overfitting. A lower AIC represents \na better fitting model. Panel 4 in Figure 5 compares the AIC of the models specified. The model on the top row, \nthe taxpayer K-1 model, was the worst performing model using this metric. Of the models containing just one \ngroup of variables, the F1040 models performed best, with an AIC 4.45 percent lower than the taxpayer K-1 \nmodel.\n", "Wind, Bratt, Graff, and Herlache\n210\nFIGURE 6. Grouped Variables Regression Results\nPanel 1: Network\nPanel 2: Taxpayer K1\nPanel 3: F1040\nPanel 4: Combined\nPanel 5: AIC Comparison\nThe combined model, which included all sets of variables is the best performing. While it may appear in\ntuitive that the specification that conveys the most information is the best performing, AIC takes into account \n", "Following K-1s: Considering Foreign Accounts in Context\n211\nthe model complexity and penalizes additional covariates. Nevertheless, the combined model’s AIC is 6 per\ncent lower than the worst performing model. Table 3 in the Appendix presents the results of the combined \nregression. The analysis found that sharing a network with other taxpayers with reported foreign accounts is \npositively associated with reporting a foreign account. This confirms our hypotheses that considering not only \na given taxpayer, but also the characteristics of their network is of informational value. This does not suggest \nthat individual attributes should be ignored. We find that reporting higher income–(especially capital income) \nand receiving income from a partnership (as opposed to an S-corporation and trust) are also positively associ\nated with reporting a foreign account in that year.\nVII. Future Work and Conclusion\nThis work demonstrates the value in considering a taxpayer’s K-1 network when assessing their likelihood \nfor noncompliance through failing to report a foreign account. We merely scratched the surface of analyses \nthat are possible by using a graph framework and other available taxpayer data in this space. For example, we \nincluded a relatively small amount of variables from a limited set of categories. We did not include additional \ntaxpayer characteristics such as whether the taxpayer had a foreign address, whether they filed an amended \nreturn, country of foreign account, or their audit history. Moreover, other than a few notable exceptions (e.g., \nindividual and year fixed effects, looking at whether related taxpayers had previously had foreign accounts) \nwe did not fully exploit the time aspect of the data. On a related note, we took only a cursory look at how tax\npayer’s reporting behavior change after first reporting a foreign account; future work can dig deeper into this \nquestion.\nWe faced various challenges when compiling the data. We faced data challenges that are inherent with \nworking with such a large and complex data set. To deal with some of these issues we trimmed the data by \nintroducing thresholds at various stages (described in more detail above). Subsetting the graph has two main \nbenefits: first, it allows us to focus on taxpayers that are more likely to be closely connected; and second, \nworking with multiple years of full K-1 data is computationally expensive. However, this approach does have \ndrawbacks such as arbitrarily flattening the networks by limiting the number of payees and levels. This resulted \nin less variation among the networks and may have biased our results towards representing network structure \nand neighbor characteristics as less significant than they actually are. Future work could experiment with con\nstructing a graph that strikes a different balance between the trade-off between size and comprehensiveness.\nWe presented evidence that a relationship exists between a taxpayer’s K-1 network and reporting a foreign \naccount. Taxpayers with other payers and payees who report a foreign account are more likely to themselves \nreport holding a foreign account in that same year. While network and K-1 variables are associated with report\ning foreign accounts, the model using only F1040 variables is the best fitting regression specified using only a \nselection of variables. This, along with the results from the combined model, suggests that a combination of \ntaxpayer and network characteristics is necessary to gain an understanding of reporting foreign accounts. In \naddition to exploring different taxpayer characteristics, future work can build on the framework we have laid \nout and develop predictive models using machine learning methods such as random forests or graph neural \nnetworks. In this work we lay a foundation for the work that is possible in this space and hope to continue to \ndevelop methods to identify possibly noncompliant taxpayers and further aid in tax administration.\n", "Wind, Bratt, Graff, and Herlache\n212\nAppendix\nFigure A1 details income reporting behavior of reported foreign accounts (RFA) taxpayers that received a \nSchedule K-1 for six consecutive years surrounding the first reported RFA. We compared taxpayers who have \nreported a foreign account in a specific year with those who did not (but did in another year).\nFIGURE A1. Reported Income Among RFA Taxpayers by Whether Reported Foreign \nAccount in Specific Year\nTable A1 details the variables used in the different models. To address extreme values, we winsorized the \ntop .01 percent and (where applicable) the lowest .01 percent of F1040 reported income to deal with extreme \nvalues. In addition, we top-coded the absolute value of the K-1 dollar flows in the network to $1,000,000,000. \nIn both cases, these steps were taken before dividing the data into deciles.\n", "Following K-1s: Considering Foreign Accounts in Context\n213\nTABLE A1. Variable Descriptions\nVariable\nDescription\nCategory\nDiv Dec\nF1040\nDecile of reported dividend income\nWage Dec\nF1040\nDecile of wage income\nAGI Dec\nF1040\nDecile of the absolute value of adjusted gross income\nInt Dec\nF1040\nDecile of the absolute value of reported interest income\nCapgain Dec\nF1040\nDecile of the absolute value of capital gains income\nSch C Dec\nF1040\nDecile of the absolute value of Sch. C income\nSch E Dec\nF1040\nDecile of the absolute value of Sch. E income\nNet Size\nNet K-1\nTotal number of unique entities in network\nPer Parts Net\nNet K-1\nPercent of network payers that issued 1065 Schedule K-1\nPer Corps Net\nNet K-1\nPercent of network payers that issued 1120s Schedule K-1\nPer MPTE Net\nNet K-1\nPass-through entities as a percentage of the network size\nNet Size Dols Dec\nNet K-1\nThe decile of the absolute value of the K-1 flows in the network.\nNet Complex\nNet K-1\nA network is complex if it contains a pass-through entity or a business \nentity as a payee. A network is simple if all payers issued K-1s directly to \nindividuals.\nCur RFA Owner Net\nRFA\nIndicator whether there was an owner with a reported foreign account \nin the network in the current year, excluding the taxpayer and his or her \nspouse.\nPre RFA Owner Net\nRFA\nIndicator where there was an owner with a reported foreign account in a \nprevious year, excluding the taxpayer and his or her spouse.\nCur RFA Payer Net\nRFA\nIndicator whether there was a payer with a reported foreign account in the \nnetwork in the current year.\nPre RFA Payer Net\nRFA\nIndicator whether there was a payer with a reported foreign account in a \nprevious year.\nK-1 from RFA\nRFA\nIndicator whether the taxpayer received a K-1 from a payer with a foreign \nreported account in the current year.\nGot F1065\nTaxpayer K-1\nIndicator whether the taxpayer received a 1065 Schedule K-1.\nGot F1120\nTaxpayer K-1\nIndicator whether the taxpayer received a 1120s Schedule K-1.\nGot F1041\nTaxpayer K-1\nIndicator whether the taxpayer received a 1041 Schedule K-1.\nN K-1 In\nTaxpayer K-1\nNumber of K-1s received\nProfit Loss Asym\nTaxpayer K-1\nSum of the absolute value of the difference between the percentage alloca\ntion of profits and percentage allocation of losses.\nK-1 from MPTE\nTaxpayer K-1\nIndicator whether the taxpayer received a K-1 from a multitiered pass-\nthrough entity.\n", "Wind, Bratt, Graff, and Herlache\n214\nTABLE A2. Results of Fixed Effect Logit Models \nDEPENDENT variable: RFA in Year\nVariable\nNetwork\nTaxpayer K-1\nF1040\nCombined\n(1)\n(2)\n(3)\n(4)\nPer MPTE Net\n0.013* \n(0.001)\n0.006* \n(0.001)\nNet Size\n0.012* \n(0.001)\n0.002* \n(0.001)\nNet Complex\n-0.011* \n(0.002)\n-0.003 \n(0.002)\nPer Parts Net\n0.002 \n(0.001)\n0.004* \n(0.001)\nPer Corps Net\n-0.013* \n(0.001)\n0.012* \n(0.002)\nNet Size Dols Dec\n0.026* \n(0.001)\n-0.019* \n(0.001)\nCur RFA Owner Net\n0.107* \n(0.003)\n0.094* \n(0.003)\nCur RFA Payer Net\n0.095* \n(0.003)\n0.092* \n(0.003)\nPre RFA Owner Net\n-0.023* \n(0.003)\n-0.036* \n(0.003)\nPre RFA Payer Net\n0.029* \n(0.004)\n0.023* \n(0.003)\nN K-1 In\n0.015* \n(0.001)\n-0.011* \n(0.001)\nK-1 from MPTE\n0.098* \n(0.002)\n-0.004 \n(0.002)\nK-1 from RFA\n0.219* \n(0.004)\n0.139*** \n(0.004)\nProfit Loss Asym\n0.001* \n(0.001)\n0.008* \n(0.001)\nGot F1120\n-0.002 \n(0.001)\n-0.031* \n(0.002)\nGot F1041\n0.009* \n(0.002)\n-0.030* \n(0.002)\nGot F1065\n0.075* \n(0.001)\n0.017* \n(0.002)\nAGI Dec\n0.040* \n(0.001)\n0.034* \n(0.001)\nInt Dec\n0.056* \n(0.001)\n0.052* \n(0.001)\nDiv Dec\n0.046* \n(0.001)\n0.040* \n(0.001)\nWage Dec\n0.002* \n(0.001)\n0.003* \n(0.001)\nSch C Dec\n0.006* \n(0.001)\n0.003* \n(0.001)\nSch E Dec\n0.001 \n(0.001)\n0.005* \n(0.001)\nCapgain Dec\n-0.002* \n(0.001)\n-0.004*** \n(0.001)\nAIC\n783096.51\n792926.51\n757647.04\n745516.38\nObservations\n704,857\n704,857\n704,857\n704,857\nR2\n0.050\n0.036\n0.084\n0.099\nNote: p<0.1; p<0.05; *p<0.01.\n", "Following K-1s: Considering Foreign Accounts in Context\n215\nFigure A3 shows the differences between the networks of RFA and non-RFA taxpayers across different \ndimensions. A higher percentage of taxpayers with foreign accounts received a K-1 from a pass-through entity \nin a multitiered network, had another RFA owner or an RFA payer in its network.\nFIGURE A3. Differences Between RFA and non-RFA Taxpayer Networks\n", "Wind, Bratt, Graff, and Herlache\n216\nReferences\nAgarwal, Ashish, Shannon Chen, and Lillian F Mills (2021). “Entity Structure and Taxes: An Analysis of \nEmbedded Pass-Through Entities.” The Accounting Review 96.6, 1–27.\nAgarwal, Ashish, Shannon Chen, Ririko Horvath, Larry May, and Rahul Tikekar (2015). “\nAnalysis of Flow-\nThrough Entities Using Social Network Analysis Techniques.” IRS TPC Research Conference, Washington \nD.C.\nBlack, Emily, Ryan Hess, Rebecca Lester, Jacob Goldin, Daniel E. Ho, Mansheej Paul, Annette Portz (2023). \n“The Spiderweb of Partnership Tax Structures.” IRS Working Paper.\nCooper, Michael, John McClelland, James Pearce, Richard Prisinzano, Joseph Sullivan, Danny Yagan, Owen \nZidar, and Eric Zwick (2016). “Business in the United States: Who Owns It, and How Much Tax Do They \nPay?” Tax Policy and the Economy 30.1, 91–128.\nGovernment Accountability Office (2014). “Offshore Tax Evasion: IRS Has Collected Billions of Dollars, but \nMay be Missing Continued Evasion.” GAO Publication No. 13-318.\nInternal Revenue Service (2022). “Report of Foreign Bank and Financial Accounts (FBAR).” \nhttps://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-\naccounts-fbar.\nInternal Revenue Service (2022). “Report of Foreign Bank & Financial Accounts (FBAR) Reference Guide.” \nIRS Publication 5569.\nInternal \nRevenue \nService \n(n.d.). \n“Streamlined \nFiling \nCompliance \nProcedures–A \nCompliance \nOption \nfor \nSome \nTaxpayers” \nhttps://www.irsvideos.gov/business/FilingPayingTaxes/\nStreamlinedFilingComplianceProceduresAComplianceOptionForSomeTaxpayers.\nInternal Revenue Service (2022). “Summary of FATCA Reporting for U.S. Taxpayers.” https://www.irs.gov/\nbusinesses/corporations/summary-of-fatca-reporting-for-us-taxpayers.\nInternal Revenue Manual (IRM) § 4.63.3.1\nJohannesen, Niels, Patrick Langetieg, Daniel Reck, Max Risch, Joel Slemrod (2019). “Taxing Hidden Wealth: \nThe Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts.” NBER Working Paper \nNo. w24366.\nJohannesen, Niels, Daniel Reck, Max Risch, Joel Slemrod, John Guyton, and Patrick Langetieg (2023). “The \nOffshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households.” NBER \nWorking Paper No. w31055.\nLove, Michael (2021). “Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax \nHavens.” Working Paper.\nOECD (2013). “A Step Change in Tax Transparency.” OECD Report for the G8 Summit.\nOlson, Matt, Annette Portz, Mike Feldman, Devika Mahoney-Nair (2022). “Graph-based machine learning \nmethods for case selection and population segmentation.” IRS Working Paper.\n", "Application of Network Analysis To Identify \nLikely Ghost Preparer Networks\nJoshua W. King, Andrew J. Soto, Getaneh Yismaw, Izabel Doyle, Ririko Horvath, Ashley Nowicki, \nChris Hess (IRS, Research, Applied Analytics & Statistics), Brandon Gleason (IRS, Criminal \nInvestigations), Will Sundstrom, Jacob Brooks, Michael Mastrangelo, Mike Stavrianos, \nDaniel Hales (GCOM)\nIntroduction\nMore than half of individual taxpayers rely on paid tax return preparers to assist them in meeting their federal \ntax filing obligations. In Filing Year 2022, the IRS received 150,605,162 electronically filed individual returns, \n85,885,109 (57 percent) of which were professionally prepared. Paid preparers are important IRS partners, as \nthe Service depends on them to help taxpayers comply with tax laws. Identifying noncompliant preparers or \ngroups of preparers who actively hide their identities, i.e., ghost preparers, is an essential component of the \nIRS’s tax administration responsibilities. This paper describes ongoing efforts within the IRS to apply graph \ntechniques and network analysis to: (1) identify clusters of suspected ghost prepared returns; (2) understand \nhow ghost preparation unfolds during the filing season; and (3) study the impacts of ghost preparation on tax \ncompliance.\nGhost Preparer Risk\nGhost preparers represent a risk to the integrity of the U.S. tax system. By not identifying themselves on the re\nturns they prepare, they are not subject to oversight, and they are in violation of treasury rules and regulations. \nIn addition, ghost preparers may engage in abusive tax practices which harm taxpayers and undermine the \nefficacy of the IRS. Compounding this concern, an individual ghost preparer may be responsible for tens if not \nhundreds or thousands of returns, giving any fraudulent or abusive behavior an outsized impact. According \nto the Treasury Inspector General for Tax Administration (TIGTA), ghost preparers disrupt and destabilize \nestablished IRS practices, legitimate preparers, and the taxpayer ecosystem (TIGTA (2018) and IRS (2009)).\nInternal Revenue Manual (IRM) 25.20.2.1.4 defines a ghost preparer as a compensated tax return preparer \nwho does not provide a Preparer Tax Identification Number (PTIN) on the returns they prepare as required \nby Internal Revenue Code (IRC) section 6109 and Treasury Regulation 1.6109-2. Ghost preparers may fail to \ninclude any identifying number on prepared returns, or they provide a number other than a PTIN in place of \nan appropriate PTIN, such as a series of random numbers, a Taxpayer Identification Number (TIN), a PTIN \nissued to another preparer, a made-up PTIN, etc. A PTIN must be obtained by all return preparers who are \ncompensated for preparing or assisting with any U.S. federal tax return, refund claim, or other tax forms sub\nmitted to the IRS (unless specifically exempted). \nGhost preparers may intentionally or unintentionally hide their identity. For preparers who are unaware \nof the rules and requirements around PTINs, it is likely they are not qualified to provide advice and assistance \nto their clients. They may unknowingly put taxpayers at risk of not meeting their tax obligations and, in some \ncases, audit by the IRS. \nFor preparers who knowingly hide their identity, there are many motivations to do so. Ghost preparers \nmay prey on taxpayers, stealing refunds or engaging in potentially illegal or fraudulent preparation strategies. \nEven when the taxpayer is collaborating with the ghost to falsify returns to maximize refunds or claim un\nearned credits, the ghost preparer enables that illegal behavior. Ghost preparers may lie about their activities \nto avoid their own tax liabilities or because they’ve already been identified as a problematic preparer and they \n", "King et al.\n218\nare no longer allowed to prepare taxes. There are unknown risks as well; ghost preparers are likely engaged in \nschemes that have not yet been identified.\nInnovation Lab\nThe Innovation Lab is an initiative at the IRS to encourage collaboration across the service on specific admin\nistrative or compliance challenges. In Fiscal Year 2021 the Innovation Lab sponsored research to apply network \nanalysis to detect and identify ghost preparers.1 The objectives of the Innovation Lab were to explore multiple \nnetwork approaches to identify ghost prepared returns and to develop a tool for compliance staff to access and \ninvestigate these networks for treatment. Ghost preparers are inherently difficult to identify because they do \nnot identify themselves on their clients returns. Many ghost preparers rely on do-it-yourself (DIY) software \nand not professional software that is more tightly regulated. Thus 100 returns completed by a ghost preparer \nmay look like 100 individually filed returns. Network analysis offers the promise of identifying related returns \nfrom a ghost preparer by linking filings and revealing commonalities which point to a single preparer. Over \nthe course of Innovation Lab-sponsored research, analysts delivered a dataset of individual income tax returns \n(Form 1040) networked across a range of filing and return characteristics for three filing years. \nThe lab delivered two network clustering approaches for grouping electronically filed self-prepared Form \n1040 returns together into return clusters which may suggest ghost preparer involvement. Going forward, \nthose results should be updated with more recent data, additional data sources to build out the context of the \ncluster networks, and for additional inputs to clustering approaches. \nThe lab produced a tool designed specifically to deliver ghost preparer results to compliance and enforce\nment staff. The tool includes features to prioritize and interrogate suspected ghost preparer return clusters to \nconnect analytical outputs with field work. \nNetwork Analysis\nThe concept of a network refers to “[an] object composed of elements and interactions or connections between \nthese elements” (Brandes (2005)). Calculations in a network model are referred to as network analysis or graph \nanalysis. Network analysis is useful in identifying interconnected groups of entities or clusters. Data stored in \na network model can reveal patterns or relationships that were not previously apparent. \nKey concepts of a network model are nodes and edges. Entities are referred to as nodes and can encom\npass wide range of things, depending on the application of that model. In the IRS context, nodes are generally \nderived from tax forms. Relationships are referred to as edges. Edges connect pairs of nodes and represent the \nrelationship between them. Edges can contain information about the relationship between those two nodes \nand may also convey information about the directionality of the relationship. \nA key concept of network analysis is the idea of clusters. Clusters are groups of nodes that are connected \nto each other within the network. Depending on the algorithm used or the structure of the network, clusters \ncan represent meaningful sub-networks of the larger network dataset. The structure of the cluster (the size and \ndistribution of nodes and edges) can convey information about which clusters are significant. In addition, it \nis possible to conduct calculations across the properties stored on nodes and edges to generate insights into \nclusters.\nGhost Preparer Workflow\nThe network analysis segment of the Ghost Preparer Project leveraged existing IRS data to reorient avail\nable tax return information into a network format to detect potentially ghost prepared returns. The modeling \nconducted thus far follows a general process with three avenues for altering and targeting clustering results: \nchoosing data, establishing a network model, and applying clustering algorithms. \n1\t Currently, ghost preparer compliance treatments involve ad-hoc referrals or cases picked up in related compliance efforts. This research is an attempt to \nsystematically identify likely ghost preparer networks.\n", "Application of Network Analysis To Identify Likely Ghost Preparer Networks\n219\nThe process begins with identifying the datasets; the IRS maintains tax return information in a variety of \nformats across a range of systems. In addition to return information, the network model can incorporate ad\nditional datasets which the IRS maintains or has access to. Decisions regarding the data included in the model \nhave significant effects on the modeling outcomes.\nOnce the data have been selected, the next step is to choose which elements to include in the network \nmodel. Here decisions are made regarding what should be a node and what should represent relationships \nbetween returns and what should be stored as a property. In addition, this provides an opportunity to limit ele\nments added to the network model based on number of connections or other characteristics. It also provides \nthe opportunity for additional data manipulation, such as normalizing data elements. \nThe final step and final avenue for targeting results in the general workflow is the application of the clus\ntering model. There are several models available using a range of computing tools. Decisions about which \nmodeling tool to use can have significant implications for the results generated, including whether results are \ndeterministic or probabilistic, as well as the average size of clustering results. Current analysis relies heavily on \nthe connected component algorithm, which is a deterministic clustering approach, and can be run against a \ngiven network and returns all distinct subnetworks. \nBenefits of Network Analysis\nGhost preparation is characterized by complex networks of relationships between individuals involved; a net\nwork model can capture these relationships. By analyzing the structure of the network, we can identify pat\nterns which suggest ghost preparation. In addition, data in a network format lends itself to seeing second and \nthird order connections between returns which facilitates connecting potential ghost preparers to the clusters \nof returns identified. \nClustering Approaches\nApproach 1. Risk-based\nThe Risk-based clustering approach scores returns and relationships to refine community detection algorithms \nto return actionable clusters of returns with limited false positives. The Risk-based approach provides analysts \nthe ability to tune the analysis to focus on specific noncompliant behavior, suspicious behavior, and known \nschemes undertaken by ghost preparers. By extension, it also controls for returns which would be addressed \nusing compliance programs outside ghost preparation, namely identity theft (IDT). In addition to targeting, \nthe scoring removes spurious connections, which limits false positives or interconnected groupings of non\ncompliant preparers. \nBackground\nThe Risk-based approach evolved from IDT detection efforts that grouped returns by submission character\nistics, which together are unique for most filers. Once grouped, the returns were assigned risk scores for a set \nof IDT indicators, which allowed for filtering returns to a set of suspicious and inter-connected returns. From \nthis limited set of returns, additional related returns could be identified by considering a wider set of linking \nfactors. This approach effectively finds groups of returns that indicated IDT behavior and, unexpectedly, also \nidentified returns associated with ghost preparer behavior.\nThe Risk-based approach aims to address a series of challenges in interacting with networked returns \nto detect ghost preparers. A pure networking approach would allow for links to be drawn from all specified \ndata fields within a tax return, but can create large unmanageable clusters, called super clusters. Super clusters \n(e.g., clusters exceeding 10k returns) can be formed when spurious factors link several small clusters together, \nor when return level data errors are present. Traditional networking algorithms alone can effectively identify \nclusters within graphs, but the presence of a cluster does not necessarily imply ghost preparation. While com\nmon factors can be used to identify ghost preparers, they can also generate false positives. \n", "King et al.\n220\nIn the Risk-based approach, risk factors were identified from workstreams in IDT and from stakeholders. \nMany of the risk factors are centered around the use of duplicate information from the tax return submitted \nby the taxpayer/ghost preparer. In a group of properly self-prepared returns, a reasonably high degree of vari\nability is expected, and it is suspicious for a large group of returns to share information. The more occurrences \nof these shared factors, the riskier the return/group of returns is/are. \nThe Risk-based approach evolved from IDT detection efforts used during the Economic Impact Payments \nstimulus program. The idea was to take returns and group them. Once grouped, risk scores could be assigned \nfor predetermined factors indicative of IDT or anomalous behavior. Once risk scores were assigned, the data \ncould be filtered to select the groups of returns with the highest scores. From there, a set of related returns \ncould be built. This yielded manageable cluster sizes and a manageable number of clusters that were indicative \nof IDT behavior. An unexpected result of this approach was that it also showed returns with ghost preparer \nbehavior. \nMechanics\nFirst Iteration: The approach began by selecting electronically filed DIY returns and running them through \nvarious steps to create a set of indicator variables. Indicator variables were binary and represented if the factor \nwas present or not present. Some factors were used to calculate an individual-level score, and that was used \nin subsequent steps. Once indicator variables were created, they were grouped and scoring factors were cal\nculated. Most scoring factors were assigned scores based on the percent of that factor within a given group of \nreturns. Scoring was comprised of a score from 0-4, with the higher the score the more present a factor is in \neach grouping (Table 1). \nTABLE 1. Scoring Factors for Risk-Based Approach\nScore\nCriteria Percent\n0\nNot present/not calculable\n1\n<26%\n2\n≥ 26% and < 51%\n3\n≥51% and < 76%\n4\n≥76%\nOnce scores were assigned, groups of returns were selected using predetermined criteria. From there, the \ngroups were transformed back into return-level data and duplicates were removed. Post-transformation data \nrepresented returns that were a part of groups that were considered suspicious based on return-level and \ngroup-level characteristics. This data was the starting point for building networks of related returns. \nHaving selected an initial set of suspicious returns, the approached then iteratively added additional re\nturns with shared factors found in the suspicious set. This process was five times to build a full set of returns \nconsidered for the approach. With the full set of returns data was cleaned for formatting issues and known data \nexclusions and then reformatted into a networked graph. From those networked results, distinct subnetworks \nor clusters were identified using a connected components algorithm. Linking factors were determined based \non the potential for noise to be introduced into the results. More specific linking factors were chosen to elimi\nnate noise in the results and make for more manageable data and results representative of a ghost preparer.\nSecond Iteration: A second iteration of the Risk-based approach was created to improve community/\ncluster scoring and better address super clusters. The first step of the improved approach remains the same. \nThrough a series of steps, indicator variables were created that would later become part of the risk score and \nwere almost entirely the same as the indicators created for the first iteration of the Risk-based approach with \nadditional focus on normalizing linking factors. \nThe updated approach builds a network using the normalized linking factors and generated clusters of \nresults using the connected components algorithm. Initial clusters of returns were assigned a cluster name, \n", "Application of Network Analysis To Identify Likely Ghost Preparer Networks\n221\nand scores were calculated on risk factors using the same scoring method shown in Table 1. Returns were then \nfiltered using a predetermined set of thresholds. Communities of returns that met the scoring criteria flagged \nand recorded (first run). \nReturns from the first run were queried and clusters that had a return count of more than set threshold \nwere separated. These large groupings were restaged as a network and linking factors which were either highly \nconnected or had limited usage were removed. A second round of the community detection algorithm was run \nagainst this limited network generating a final set of clusters, with a limited number of super clusters.\nResults\nResults from the first iteration of the Risk-based approach identified 1,680 clusters with a total of 255,892 \nreturns. The average cluster size of the returns from the first iteration of the Risk-based approach was 127.52 \nwhen excluding the single super cluster, and 152.32 when including the super cluster. \nResults from the second iteration of the Risk-based approach showed there were 8,188 clusters with a total \nof 1,003,470 returns. The average cluster size of the returns from the second iteration of the Risk-based ap\nproach was 122.55. \nApproach 2. Top-down with Degree Limits\nThe Top-down approach is a network first clustering approach. It relies on a connected components algorithm \nto understand connections between tax returns. The IRS has used this strategy effectively in several tools and \ncontexts to find groupings of tax returns. The approach is straightforward to apply and gives simply commu\nnicated information about likely groups of tax returns. This method enables the visualization and analysis of \nthe activity of ghost preparers by focusing on the direct correlations identified in the tax filing information. \nNevertheless, there are advantages and disadvantages to using connected components to look for connections \nin tax filings, just like with any analytical tool. One advantage of this strategy over the Risk-based approach \nis it does not assume ghost preparers engage in clearly risky behaviors. This allows analysts to discover ghost \npreparers new and emerging schemes. It will also help identify preparers who create accurate returns but do \nnot sign them.\nBackground\nThe IRS has a long-established process for identifying ghost preparers and identity thieves by grouping returns \nfrom tax return data. These connections show patterns of actions or choices that a ghost preparer took when \npreparing tax returns. This was primarily applied to smaller groupings of returns, generally limited by a geo\ngraphic area or certain risk characteristics. The results were especially useful in identifying communities of tax \nreturns filed by a specific ghost preparer and enabled analysts to identify key points of connection and target \ninterventions based on the possibility of fraud within the returns. \nWhen this approach was applied to a less restricted set of returns, false positives and overlapping com\nmunities became an issue, as well as massive unmanageable clusters or super clusters. Early attempts to find \nmeaningful clusters using connected components dealt with this super cluster problem in a variety of ways. \nOne constructed the links but made no attempt to identify communities inside the super clusters. This enabled \nanalysts to manually visualize the relationships and detect clusters. The team decided that this was a starting \npoint for building clusters and learning about the connections between them. \nMechanics\nThis approach considers electronically filed self-prepared tax returns. That data was reformatted to build a \nnetwork with normalized linking factors. Following the creation of the network, the connected components \ntechnique was used to identify clusters based on a pre-determined set of linking factors deemed strong and \nmeaningful. \n", "King et al.\n222\nOnce the network was created, linking factors were removed based on their degree count. This network \nanalysis technique removes nodes from a network based on the number of connections they have; this limits \noverly connected or infrequently used nodes. \nResults\nThe connected components technique yielded a super cluster containing more than 14.8 million tax returns. It \nalso discovered 5,011 clusters of 50 or more tax returns, containing a total of 499,258 tax returns. The number \nof tax returns within the clusters ranged from 50 to 1,413. After excluding the solitary super cluster, the average \ncluster size was 99.6 tax returns. The 5,011 clusters must be examined further to identify false positives and \noverlapping communities. \nApproach 3. Label Propagation Algorithm\nThe previous two clustering approaches can both produce large super clusters of interconnected returns that \nare not useful for analysis. While those approaches both try to avoid these super clusters, the binary nature of \nedges in a graph (either present or not) means that they are inherently vulnerable to over connecting when \nusing noisy data. Label Propagation (LPA) is a network clustering algorithm that identifies nodes which are \nclosely related. We use LPA on the ghost preparer project to break up those super clusters into smaller, more \nmeaningful, components. \nBackground\nThe over connection that leads to the formation of super clusters happens because we are using data elements \nthat contain noisy data. These issues can aggregate together to create very large and connected components. \nWe can break up these large clusters into smaller components and remove some of the spurious connections \nby using graph community detection algorithms, like LPA. \nSince the over connected clusters can be the result of spurious connections, label propagation can remove \nconnections that are not supported by other nearby connections. The ability to break up over connected clus\nters is important for two reasons. First, the networks in this process are generated in such a way that densely \nconnected areas are considered suspicious by default. This means that the large, over connected clusters often \ncontain a disproportionate amount of ghost prepared returns compared to the rest of the clusters, so it is even \nmore important to be able to break them up. Second, the ability to break up these large clusters provides flex\nibility creating networks. \nWith community detection algorithms, the only way that we can try to reduce the size and frequency of \nthese over connected clusters is to be more conservative when creating edges. This requires leaving out infor\nmation, or implementing complicated rules for creating edges will become hard to manage. Label propagation \ngives us another avenue to address this problem so that we do not have to leave as much potentially valuable \ninformation on the table.\nMechanics\nLabel Propagation works as follows: \n1. Each node is given a unique label. \n2. Each node changes its label to the most common label among its neighbors, with ties decided randomly. \n3. Repeat Step 2 until no nodes change their label or you reach a predetermined number of iterations. \nLabel propagation has the effect of finding communities in the larger graph that have a high density of in\nternal connections. The core idea is that once densely connected community settles on one label, there are not \nenough connections to nodes outside of the community to change the labels of all the community members. In \nthe early stages, since all nodes are initialized with unique labels, there will be many tie votes that are decided \nrandomly. As the algorithm progresses and communities start to form, there are fewer and fewer ties, and so \nthere are fewer randomly decided winners.\n", "Application of Network Analysis To Identify Likely Ghost Preparer Networks\n223\nResults\nLabel Propagation was used to break up the super cluster of almost 15 million returns that was created dur\ning the Top-down clustering process. The initial cluster of 14,796,946 returns was broken down into 632,797 \nsmaller clusters, ranging in size from 1 return to 5,649 returns. The mean cluster size was 23.4 returns, and the \n25th, 50th, and 75th percentiles for cluster size were 5, 8, and 17 returns, respectively.\nOther Topics\nGhost Preparer Tool\nFrom the initial planning phases of the Innovation Lab, the team emphasized the importance of operational\nizing any ghost preparer analysis results. To facilitate this, the planning team requested and received funding to \ndevelop a ghost preparer specific tool. In January 2022, the innovation lab released a beta of the Ghost Preparer \nTool (GPT). The tool is designed to identify potential cases and investigate networks of returns for ghost \npreparers. From a data perspective the tool consists of two main components: a multi-year dataset of e-file \nForm 1040 returns stored in a network format and clustering results. The tool was designed to take advantage \nof existing graph tools within the IRS and to be as flexible as possible to accommodate new data sources and \nclustering techniques as they become available.\nWork Streams\nThe tool is designed to support two workstreams, the first of which is case discovery. The aim is to allow users \nto review clusters of self-prepared returns to detect previously unidentified schemes or cases. A key piece of \nthis work stream is standard cluster metrics generated for all clusters that have been added to the tool. The tool \nallows users to specify thresholds and filter and order lists of clusters based on cluster metrics irrespective of \nclustering technique. Users can download lists of suspicious clusters or use the tool’s interface to explore the \nclusters of returns they’ve selected. The tool also includes a feature set where users can add notes to clusters \nallowing for deconfliction and collaboration between users. \nThe second workstream is the investigation of suspicious groupings of returns. There are two features in \nthe tool which support this workstream: a full text search engine and graph visualizations. Full text search \nenables users to quickly search a point of connection across the entire reference dataset to if they have al\nready been identified as being part of a cluster and to quickly see all returns related. The second component \nof the tool which supports the investigative work stream is the graph visualization of clusters. Here, users can \ngraphicly explore the connections which exist between returns as well as reports generated for clusters. Users \nalso have the ability run a set of predefined and user defined graph traversals to reveal potential leads.\nGraph Neural Networks\nBackground\nGraph Neural Networks (GNNs) are a variation of standard neural networks that use connections between \ndata to perform machine learning tasks. This connection data can be used in addition to standard tabular data, \nbut it could also be used on its own, if the focus of the machine learning task is to learn about the graph struc\nture. There are different types of GNN models, but one of the common types of GNN, convolutional neural \nnetworks (CNNs), takes inspiration from approaches that were developed for computer vision tasks.\nCNNs use a convolution layer that has the effect of sweeping a small window across an image. These \nsmaller, windowed image segments are then what the neural network is trained to recognize, and this ap\nproach provides several benefits. By moving a small window across the image, the model is trained to pick out \nsmaller scale details like the borders between objects or facial features, ignoring their placement in the overall \nimage. In other words, this sliding window focuses the learning efforts of the model on the local structure of \nthe image as opposed to the global structure. This approach also makes the model better at generalizing to \nimages of different sizes and shapes.\n", "King et al.\n224\nGraph Convolutional Networks (GCNs) are GNNs that take inspiration from CNNs. GCNs focus learn\ning on small scale graph structures instead of whole graphs and are better able to handle graphs of different \nscales. One of the most interesting things about GCNs is that they are generally very efficient to implement, \nboth in terms of data preprocessing and in terms of actual computation. Standard CNNs include extra hy\nperparameters and choices to be made about the convolution process. GCNs, on the other hand, can leverage \nthe deep connections between graph theory and linear algebra so that they are relatively simple to create and \ncomputationally efficient.\nApplication to Ghost Preparers\nGNNs can help when we are in a situation where the data must be evaluated in context. The returns prepared \nby ghosts are usually prepared with the cooperation of the filer, and so in isolation there may be few or no in\ndications that the person who prepared this return was not the person who filed it. Ghost preparers are usually \ndiscovered because a group of returns that have been signed by different DIY filers all have some indication \nthat they may actually have been prepared by one actor. \nGCNs address this problem because they can take the values of features of neighboring nodes into account \nwhen creating vector representations (embeddings) of either nodes, edges or entire graphs. These embeddings \ncan then be used for different downstream tasks, like classifying nodes, classifying graphs, predicting links, or \ndetecting anomalies. \nCurrent Plans\nThe ghost preparer team is currently working on a prototype GCN model. This initial model will be a link pre\ndiction model, with the goal of learning how preparers are linked to returns that they prepare so that we them \npredict links between ghost prepared clusters and who may be preparing those returns. One of the benefits of \nthis research is that once there is a process in place to create meaningful embeddings of the data with the GCN, \nit is relatively simple to then apply those embeddings to different downstream tasks. Depending on how our \nlink prediction experiment goes, we can explore unsupervised anomaly detection for finding potential ghost \nprep clusters and can also test out supervised models once we accumulate enough data on confirmed ghost \npreparers to use as labels.\nFuture Analysis\nCluster Timelines\nUsing network-based approaches to detect ghost preparers requires the suspect network to be mature enough \nthat we can detect signs of ghost preparing behavior. Networks are considered fully formed at the end of the \ntax season and returns that would be present in any given cluster are present in the network. However, the \nend of the tax season may be post-refund and more cumbersome to deal with from a compliance standpoint. \nA cluster timeline analysis was completed to look at various snapshots throughout the tax season to see if \nDocument Locator Numbers (DLNs) identified through the Risk-based approach would appear at the end of \nthe tax season in a suspicious cluster of 50 or more returns.\nApproach\nThe Risk-based approach was run using all the data available for filing season 2021. The dataset containing \nthe selections of possible ghost preparers served as the comparison group and is referred to as the final set. \nThe Risk-based approach was run again at three different times during filing season 2021: February (Group \nTimepoint 1 (T1)), March (Group Timepoint 2 (T2)), and April (Group Timepoint 3 (T3)). The approach was \nrun in its entirety, and the approach remained the same for all the time points as it did for the final set, except \nthat the cluster size minimums for groups T1 to T3 were dropped down from 50 returns to 5 returns. Results \nfrom groups T1 to T3 were transformed into cluster-level data. Returns were grouped by cluster size and the \nnumber of clusters that have that given cluster size were recorded (e.g., in cluster size 8, there were 3,687 clus\nters that had that given cluster size; see Table 2). \n", "Application of Network Analysis To Identify Likely Ghost Preparer Networks\n225\nAdditionally, the DLN count was computed for each cluster group size (e.g., there were 29,496 returns \nthat were a part of a cluster group size 8). From there, four data points were computed for each given cluster \ngroup size: the number of suspicions DLNs (returns) that appeared in the final set; the percentage of DLNs \nthat appeared in the final set; the percentage of the clusters where 100% of the returns appear in the final set \n(Percent of 100% Clusters in Final Set); and the number of clusters, where all of the returns appear in the final \nset (Number of 100% Clusters in Final Set).\nTABLE 2. Timepoint Snapshot Example, February 2021\nGroup\nGroup Size\nTotal \nClusters\nPercent of \nClusters\nTotal DLNs\nSuspicious \nDLNs\n% of DLNs \nin Final\n# of 100% \nClusters in \nFinal Set\nT1\n6\n10,435\n7.06\n62,610\n4,493\n7.18\n737\nT1\n7\n5,688\n9.53\n39,816\n3,893\n9.78\n542\nT1\n8\n3,687\n13.48\n29,496\n4,063\n13.77\n497\nT1\n9\n2,459\n17.97\n22,131\n4,105\n18.55\n442\nT1\n10\n1,900\n21.53\n19,000\n4,254\n22.39\n409\nCluster-level data were further transformed into cumulative data for each group (T1 to T3), and the cluster \ngroup sizes were collapsed into groups of 10 plus, 20 plus, 30 plus, 40 plus, and 50 plus (e.g., 10 plus represented \ncluster group sizes of 10 or greater). For each transformed group, suspicious returns (DLNs), total returns \n(DLNs), DLN percentage in final set, and cluster percent in final set were calculated. The idea was to create \ngroups of returns with realistic cutoff criteria but with no specific grouping size selected. Instead, it is more \nlikely and more logical to say that cluster group sizes of 30 plus have more suspicious returns than cluster \ngroup sizes that have exactly 25 returns.\nResults\nTimepoint 1. Results showed that the Risk-based approach identified suspicious DLNs in T1 (February snap\nshot) among all groups of cumulative cluster sizes better than chance (50 percent). In T1 61.56 percent of DLNs \nshowed up in the final set for cluster sizes of 10 or greater (see Figure 1). This percentage increased to 77.90 \npercent for clusters of 20 or greater and 80.37 percent for clusters 30 or greater (see Figure 1). Percentage de\ncreased for cluster sizes of 40 or greater (79.52 percent) and 50 or greater (78.44 percent).\nTimepoint 2. Results showed a similar pattern of increasing percentage as cumulative group size increased \nin T2 (March snapshot), but it began at a lower percentage than timepoint 1 (T1). For cluster group sizes of \n10 plus, 47.83 percent of DLNs appeared in the final set (see Figure 1). Percentages increased in cluster group \nsizes of 20 plus (67.20 percent), cluster group sizes of 30 plus (77.82 percent), and cluster group sizes of 40 plus \n(80.86 percent). For cluster group sizes of 50 plus the percentage decreased to 80.11 percent.\nTimepoint 3. A similar pattern of increasing percentage was seen in T3 (April snapshot), and like T2 the start\ning percentage began lower than 50 percent. For cluster group sizes of 10 plus, 44.16 percent of DLNs appeared \nin the final set and increased to 63.46 percent for cluster group sizes of 20 plus (see Figure 1). Percentages \ncontinue to increase for cluster group sizes of 30 plus (77.10 percent), and cluster group sizes of 40 plus (93.80 \npercent). Lastly, percentages decreased down to 88.12 percent for cluster group sizes of 50 plus.\n", "King et al.\n226\nFIGURE 1. Detection of Suspicious Ghost Preparer Clusters for Three Time Points\nResults from the Cluster Timeline Analysis supported the idea that the Risk-based approach can detect \nsuspicious returns at various timepoints in the tax season, and those same suspicious returns are likely to show \nup at the end of the tax season in a suspicious cluster of 50 or more returns. However, the Risk-based approach \nuses a predetermined set of scores to identify clusters of returns as suspicious, and it is possible that over time \nwith various schemes those markers would evolve or become extinct. Additionally, the Risk-based approach \nuses degree filtering to break up large clusters, and it is possible that in earlier snapshots returns were in small \ncluster and identified as suspicious. In later snapshots, those returns could have fallen into a super cluster and \nhave been broken into a smaller cluster that was not suspicious. Lastly, the approach does not track returns \nover time, as it is not looking at the same cluster and how it changes. Instead, the analysis represents three dis\ntinct snapshots and shows the percentage of DLNs that show up in the final set. The simplicity of the Cluster \nTimeline Analysis allows it to be implemented for any other networking approaches being used to identify \nghost preparer networks.\nImpact Analysis\nThe aim of this analysis is to leverage the clustering results generated during the Innovation Lab analysis and \nsubsequent modeling to provide insight into the risks ghost preparers may pose to the fair and effective imple\nmentation of the U.S. tax code. To measure that risk, this analysis focuses on how returns changed from tax \nyear to tax year for individuals who appear to transition to filing with a ghost preparer. This work can help us \nto begin to understand the potential impact ghost preparers have on a return-by-return basis and, in the fu\nture, can be extrapolated to provide a picture of the impact ghost preparers have in the aggregate. This analysis \ncompares changes across return characteristics and established risk metrics. \nAnecdotal evidence backed by analysis of the clusters identified during the Ghost Preparer Innovation \nlab suggests that ghost preparers do not work with a group of taxpayers that is representative of the entire \ntaxpaying population. Ghost prepared clusters tend to be lower income filers, but there are indications that \nthere may be other communities which disproportionately see ghost preparer involvement. At this point in \nour understanding of ghost preparers, keeping the analysis limited to individuals who appear to have worked \nwith a ghost preparer limits the risks of attributing the filing behavior of a specific community or demographic \nto ghost preparers.\n", "Application of Network Analysis To Identify Likely Ghost Preparer Networks\n227\nApproach\nWe considered clustering results generated using the risk-based clustering for Tax Years (TYs) 2019, 2020, and \n2021. From those clustering results we selected a sample of 5,000 primary filers and considered their returns \nfor the three tax years used in clustering. From that dataset we identified two groups of returns, those where \nthe filer transitioned into a cluster and those where a filer stayed in a cluster. Conceptually we considered these \ntwo groups—joined ghost preparer and stayed with a ghost preparer. For the two groups, we compared year-\nover-year changes in their returns to attempt to understand the effect joining a suspicious cluster has on their \nfilings. \nWhen a primary filer filed a return the previous tax year that wasn’t identified with a cluster and then files \na return in the current year that is identified with one, we determined that the filer joined a ghost preparer. \nWhen a primary filer filed returns identified with a cluster in consecutive tax years, we determined that the \nfiler stayed with a ghost preparer. Cases when the primary filer did not file in the previous year, transitioned \nout of a cluster, or remained outside of a cluster in consecutive years were excluded from consideration.\nFor TYs 2020 and 2021 of the 5,000 primary filers we considered, we found 1,934 returns where the filer \njoined a ghost preparer and 1,956 where the filer stayed with a ghost preparer. For these groups of returns, we \nmeasured year-over-year changes as the difference in values. \nLimitations and Assumptions\nThere are several assumptions and limitations in the analysis. As stated elsewhere, we do not have labeled \ndata, so we assume that the clusters of interconnected self-prepared returns we detect represent individual \nghost preparers and that all returns in each cluster are ghost prepared. We recognize that there may be false \nassociations, returns incorrectly identified as being ghost prepared, as well as returns where we do not detect \nthe involvement of a sophisticated ghost preparer. We do not currently have a measure of the extent to which \nwe misidentify ghost preparers.\nThis analysis hinges on the intuition that ghost preparers engage in consistent behavior year over year and \nthat they treat new and returning clients to their illegitimate practice the same. An extension of that assump\ntion is that where a ghost preparer adopts a new scheme or preparing practice, we assume it is generally em\nployed across all returns they prepare. It is worth recognizing if a ghost preparer treats new patrons differently \nor if they prepare randomly, it could add a confounding variable to our analysis.\nThe second key assumption is that the changes in the returns of individuals we’ve identified as transition\ning to ghost preparers are due to the ghost preparer rather than the motivation for the individual to seek out a \nghost preparer. It is conceivable that individuals choosing to prepare with a ghost preparer may do so due to a \nchange in their tax situation. It is difficult to statistically disambiguate victims of a ghost preparer and taxpay\ners working in collaboration with their preparer.\nA final important consideration for this analysis is that it spanned the COVID-19 pandemic. This is a peri\nod of change in employment and earnings for many Americans, which had the potential to impact the results.\nReturn Distributions\nWhen considering year-over-year changes, initial findings supported the assertion that ghost preparers do \ninfluence their clients’ returns. Individuals joining a suspected ghost cluster in comparison to individuals \nremaining in a ghost cluster are more likely to see changes in their return characteristics from tax year to tax \nyear. In addition, preliminary results showed that first year clients and returning clients are comparable across \nincome and credits claimed suggesting that we are comparing a similar population of filers. \nThe most notable change from the perspective of tax administration was refunds. Risk-based cluster re\nturns that transitioned to a ghost preparer saw a $733 increase in average refunds for TYs 2021 and 2022 com\nbined, compared to returning ghost preparer cluster filers. Average annual increases in refunds were paired \nwith increases in average reported incomes and withholding, which, while notable, did not provide a clear \npicture of noncompliance. \n", "King et al.\n228\nTABLE 3. Comparative Annual Changes in Reported Income and Refunds\nReturn \nElement\nTax Period\nAverage Value on F1040\nAnnual Change\nAnnual % Change\nJoined GPC\nStayed GPC\nJoined GPC\nStayed GPC\nJoined GPC\nStayed GPC\nTotal Income\n \nTY 2020\n$43,154\n$39,721\n$6,853\n$1,268\n16%\n3%\nTY 2021\n$39,061\n$42,941\n$2,572\n$745\n7%\n2%\nTotal\n$40,937\n$41,337\n$4,538\n$1,005\n11%\n2%\nAdjusted Gross \nIncome \nTY 2020\n$42,594\n$39,122\n$6,880\n$1,232\n16%\n3%\nTY 2021\n$38,395\n$42,413\n$2,370\n$851\n6%\n2%\nTotal\n$40,320\n$40,774\n$4,442\n$1,040\n11%\n3%\nW2 Wages\n \nTY 2020\n$39,331\n$40,244\n$2,220\n-$388\n6%\n-1%\nTY 2021\n$41,900\n$45,075\n$3,140\n$3,530\n7%\n8%\nTotal\n$40,706\n$42,648\n$2,717\n$1,579\n7%\n4%\nTotal Tax \nAmount\n \nTY 2020\n$3,786\n$2,210\n$1,125\n$24\n30%\n1%\nTY 2021\n$2,922\n$3,138\n$555\n$353\n19%\n11%\nTotal\n$3,301\n$2,687\n$817\n$189\n25%\n7%\nWithholding \nAmount\n \nTY 2020\n$3,932\n$3,891\n$599\n-$17\n15%\n0%\nTY 2021\n$3,876\n$4,384\n$169\n$411\n4%\n9%\nTotal\n$3,902\n$4,138\n$367\n$198\n9%\n5%\nRefund Amount\nTY 2020\n$3,744\n$4,194\n$508\n-$43\n14%\n-1%\nTY 2021\n$4,755\n$4,394\n$1,042\n$170\n22%\n4%\nTotal\n$4,291\n$4,294\n$797\n$64\n19%\n1%\nEarned Income \nCredit\nTY 2020\n$2,843\n$2,994\n-$49\n-$188\n-2%\n-6%\nTY 2021\n$2,621\n$2,775\n$185\n$29\n7%\n1%\nTotal\n$2,712\n$2,884\n$78\n-$79\n3%\n-3%\nAn additional finding of note is that there was no major year-over-year change in Earned Income Tax \nCredit (EITC); neither the rates at which it is claimed, nor the average value of the credit. This is significant \nbecause it showed changes in refunds do not appear to be driven by the EIC and that, for this clustering ap\nproach, transitioning to a ghost preparer doesn’t appear to have a major change in EITC behavior of taxpayers. \nTABLE 4. Year-Over-Year Change in EITC Claims\nDropped\nNo Change\nAdded\nNet Change\nPercent Change\nTax Year 2020\nJoined GPC\n- 38\n807\n+ 43\n5\n1%\nStayed GPC\n- 53\n889\n+ 32\n-21\n-2%\nTax Year 2021\n \n \n \n \n \nJoined GPC\n- 32\n965\n+ 48\n16\n2%\nStayed GPC\n- 48\n907\n+ 27\n-21\n-2%\nTotals \n \n \n \n \n \nJoined GPC\n- 70\n1772\n+ 91\n21\n1%\nStayed GPC\n- 101\n1796\n+ 59\n-42\n-2%\n", "Application of Network Analysis To Identify Likely Ghost Preparer Networks\n229\nWe do observe filers joining suspicious clusters show higher year-over-year changes in Schedule C usage. \nThis could indicate that ghost prepares are fabricating business income and losses to maximize refunds for \ntheir clients however this analysis doesn’t provide evidence of noncompliance. \nTABLE 5. Year-Over-Year Change in Schedule C Usage\nDropped\nNo Change\nAdded\nNet Change\nPercent Change\nTax Year 2020\nJoined GPC\n- 53\n740\n+ 95\n42\n5%\nStayed GPC\n- 67\n856\n+ 51\n-16\n-2%\nTax Year 2021\n \n \n \n \n \nJoined GPC\n- 37\n858\n+ 150\n113\n11%\nStayed GPC\n- 40\n879\n+ 63\n23\n2%\nTotals \n \n \n \n \n \nJoined GPC\n- 90\n1,598\n+ 245\n155\n8%\nStayed GPC\n- 107\n1,735\n+ 114\n7\n0%\nDiscriminant Function Score Distributions of Cluster Returns\nIn looking for ghost preparer effects we consider an existing IRS risk metric, the discriminant function (DIF) \nscore, to provide insight into the compliance risks posed by clusters of interconnected 1040 self-prepared re\nturns. The DIF scoring algorithm is a technique that has been used since 1969 to predict how likely a tax return \nis to have a significant adjustment. Individual and small corporation income tax returns, and S corporation, \nand partnership tax returns receive a DIF score during processing. The score is calculated and stored in the \nadministrative data system, then is used in downstream systems during examination selection. \nDIF encompasses a series of models that are specific to mutually exclusive tax classes known as activity \ncodes. Returns are assigned an activity code based on total positive income, total gross receipts, and EITC. \nThese classes help in guaranteeing fairness by providing balanced coverage for all tax return types. By develop\ning a model for each activity code, similar returns can be compared to one another, enabling more accurate \npredictions about the population, and allowing for the most noncompliant returns to be selected. A high DIF \nscore indicates that the return has a high likelihood for significant tax change overall and that auditing that \nreturn will lead to a tax change. DIF score distributions are not consistent across activity codes or processing \nyears, meaning models cannot be compared to one another.\nTo allow for comparison year to year across all filing types we consider returns which fall within the top \n5 percent of DIF scores, indicating they’re the riskiest returns irrespective of processing year or activity code. \nResults. For the two tax years considered, 2020 and 2021, we found that on net, 3 percent of returns where \nthe filer joined a ghost cluster moved into to the 95th percentile of the DIF distribution from the previous tax \nyear compared to 1 percent of returns where the primary filer stayed with a ghost preparer. These results are \nnot conclusive, but they do indicate that ghost preparers do not lessen the audit risk to the taxpayer or improve \ncompliance on average.\nOverall, however, we found all returns in the population considered to be significantly more likely to fall \nin the top 5 percent of the DIF distribution. Returns in suspected clusters, both first time and repeat filers, fell \nwithin the top 5 percent of the DIF distribution at rates of 16 percent and 17 percent respectively across TYs \n2020 and 2021, indicating they are more than 3 times as risky as returns overall when considered from a DIF \nperspective. For TY 2020, our sample includes 1,045 filers who self-prepared and would go on to be identified \nin a suspected ghost cluster in TY 2021, for that group 138 of the returns, or 13 percent fell within the top 5 \npercent of the DIF distribution. While not as high as the returns identified in ghost clusters for the same year, \n(15 percent) it still is much higher than we would anticipate.\n", "King et al.\n230\nTABLE 6. Returns in the 95th Percentile of the DIF Distribution\nTotal\nReturns\nReturns in 95% of DIF \nDistribution\nLeft 95%\nNo\nChange\nJoined 95%\nNet\nChange\nTax Year 2020\nJoined GPC\n888\n14%\n-52\n772\n+64\n+12\nStayed GPC\n974\n16%\n-61\n849\n+64\n+3\nTax Year 2021\nJoined GPC\n1,045\n18%\n-59\n878\n+108\n+49\nStayed GPC\n982\n18%\n-67\n832\n+83\n+16\nTotals\nJoined GPC\n1,933\n16%\n-111\n1,651\n+172\n+61\nStayed GPC\n1,956\n17%\n-128\n1,681\n+147\n+19\n* This value is 5 percent in the population overall.\nNext Steps\nValidate\nAn important next step for the larger project and for this analysis is to measure the effectiveness of the vari\nous clustering approaches. Validation generates feedback which can improve existing processes and provides \nimportant context to the analysis results. There may be options to use existing IRS data or processes for this \npurpose, but each has its own challenges and limitations. One possibility would be to use compliance and \nenforcement data to check if previously identified ghost preparers would have been identified using network \nanalysis. Another approach might be to use IDT identification detection processes to identify overlap with \nghost preparation results. There may be additional options as well.\nValidation can help to identify potential biases or gaps in clustering results which is critical to this effort. \nFalse positives could have serious consequences for taxpayers who legitimately self-prepare their returns as \nwell as individuals falsely identified as ghost preparing returns. In addition to limiting risk to the taxpayer, \nverifying results can highlight failures of the model to identify known ghost prepared returns which may rep\nresent gaps in enforcement. Ghost preparer patterns and approaches likely evolve overtime, generating labeled \ndata is key to improving models and staying ahead of new schemes.\nWhen a ghost preparer is detected, the IRS does undertake outreach and compliance actions to help that \npreparer meet their legal obligation. In some cases, the IRS may pursue a criminal investigation of the pre\nparer. As a result, the IRS does have information about known ghost preparers. One approach for validating \nclustering results would be to check if they detect known ghosts.\nThere are challenges in doing this as well as some limitations to how generalizable we could expect the \nresults. Compliance datasets are primarily oriented around the ghost preparer, while the cluster analysis is ori\nented around returns. The complicates analysis because it requires dealing both with the uncertainty around \nthe ghost and their clientele, for a known ghost we may not have an exhaustive picture of the returns they \nprepared and for the suspected returns we may not have a full picture of the ghost preparer. Creating a cross \nwalk between the two will be a challenge.\nA limitation, which may be abating, is the delay between detection and action. Investigations and pros\necutions may take years, so many definitively identified ghosts were not active during the processing years for \nwhich the clustering results are available. This means that known ghosts, either prosecuted or treated and the \nreturns identified using network analysis have limited overlap. Finally, ghosts the IRS has detected and treated \nmay not be representative of ghost preparers overall, so looking at these datasets may not provide a true picture \nof the effectiveness of the clustering.\n", "Application of Network Analysis To Identify Likely Ghost Preparer Networks\n231\nThe IRS does commit resources to detecting IDT in real time to limit risk of individuals being unable to \nfile returns and reduce the harm to the government. Some of these processes may also identify ghost preparers \nin real time. One option would be to collaborate with the IDT detection teams to look for overlaps. The major \nlimitation of this approach is that while it may corroborate the current approaches, it is not definitive.\nGhost Preparer Compliance Study\nBy leveraging important insights learned thus far using the GPT network analysis techniques that identify \nsuspected ghost preparers, a compliance study program could be established to enable the Service to study \nghost preparers’ compliance behaviors and effects on tax administration. A potential ghost preparer compli\nance study might involve examining a portion of tax returns they prepared to assess compliance changes. The \nstudy should consider elements such as income underreporting and credit overclaims which would require a \ntwo-step sampling design. \nA formal compliance study, if undertaken, should involve various stakeholders to set priority goals and \ndetermine the size of the study needed based on available resources and additional data to be captured, among \nmany factors. Since there is no ghost preparer audit data, what follows is a possible starting point. \nObjectives of Ghost Preparer Compliance Study\n1. Estimate ghost preparer population and related characteristics,\n2. Estimate impact of ghost preparers on tax compliance and tax-administration, and\n3. Use result of the study to enhance ghost preparer compliance strategy.\nFirst-Stage Sample. Select a random sample of clusters (networks) from a population of suspected ghost \npreparer networks2 identified by the two clustering approaches: Risk-based and Top-down. Provisionally, this \ncan be done by selecting equal number of first-stage samples of suspected clusters from each clustering ap\nproach. Since suspected ghost preparer clusters range by sizes of returns, stratification of the first-stage sample \nby network size will be an appropriate approach to make sure some of the large volume clusters are included. \nSecond-Stage Sample. For each of the first-stage samples of suspected ghost preparer networks selected, \nselect a random sample of returns (customers of suspected ghost preparers) with an explicit objective of posi\ntively identifying the suspected ghost preparer3 and assess the nature and level of noncompliance at the return \nlevel. The second-stage sample size for each first-stage sample cluster will depend on resources, but a starting \npoint could be proportional-to-size, with the minimum number of returns (customers) necessary to positively \nidentify the ghost preparer, as determined by subject matter experts.4 \nWhile a formal ghost preparer study can be implemented as part of existing compliance programs, there \nwill be extra efforts and data capturing needs that will require additional resources. However, the long-term \nbenefit of the outcome data of the study will far outweigh the initial costs. In addition to being able to have \na reasonable impact estimate with a Ghost Preparer Compliance outcome data, a more tailored compliance \nstrategy and treatment option(s) can be established by developing supervised predictive machine learning \nalgorithms, such as GNN, that can better identify potential ghost preparers. Without outcome data, the best \nmodeling effort that can be done at this point is some sort of unsupervised anomaly detection method whose \neffectiveness and reliability cannot be as easily assessed during modeling. Furthermore, with outcome data, the \neffectiveness of the networking approaches can be valuated and improved, iteratively.\n2\t The population of suspected ghost preparer networks refers to networks identified by each of the clustering approaches. However, these networks don’t necessarily \nidentify all ghost preparer networks. Hence, by the nature of the problem, we don’t have the possible universe of the ghost preparer frame. Accordingly, though \na big step up from current practices, the level of inference that can be made using this compliance data will be limited.\n3 \t For each first stage sample cluster, we would need a second stage sample size of returns audited to positively identify the ghost preparer and to produce compliance \nlevel at a network level.\n4\t If results from the Ghost Preparer pilot treatment options are available, a formal model-based sampling design can be constructed. \n", "King et al.\n232\nReferences\nBrandes, Ulrik (2005). “Network Analysis: Methodological Foundations.\n” Volume 3418. Germany: Springer \nScience & Business Media.\nInternal Revenue Service (IRS) (2009). “Publication 4832, Return Preparer Review, Rev. Dec. 2009 \nTIGTA (July 25, 2018). “The Internal Revenue Service Lacks a Coordinated Strategy to Address Unregulated \nReturn Preparer Misconduct.” Treasury Inspector General for Tax Administration Ref. No. 2018-30-042 \n", "5\n∇\nAppendix\nConference Program\n", "", "Conference Program\n235\n 13th Annual IRS-TPC Joint Research Conference on Tax Administration \nJune 22, 2023\nProgram\n9:00–9:30 \t Opening\n\t\nWendy Edelberg (Director of the Hamilton Project, Brookings Institution) \n\t\nEric Toder (Co-Director, Urban-Brookings Tax Policy Center) and\n\t\nBarry Johnson (Deputy Chief Data and Analytics Officer, Research, Applied Analytics\n\t\nand Statistics (IRS)\n9:30–11:00 Session 1: Service is Our Surname\nModerator: Deena Ackerman (U.S. Department of The Treasury)\n \n» \t\nLooking Beyond Level of Service: Using Behavioral Insights to Improve Taxpayer \nExperience\nJan Millard (IRS, RAAS); Sarah Smolenski, Jonah Flateman, Jamil Mirabito, Omar \nFaruqi, Lauren Szczerbinski, Michael Stavrianos (ASR Analytics)\n \n» \t\nThe Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for \nResolving Balance Due Accounts?\nHoward Rasey, Shannon Murphy, Frank Greco, Javier Framinan (IRS, W&I); Angela \nColona, Javier Alvarez (IRS, Taxpayer Experience Office)\n \n» \t\nUnderstanding Yearly Changes in Family Structure and Income and Their Impact on \nTax Credits: Can Tax Credits Be Advanced?\nElaine Maag, Nikhita Airi, Lillian Hunter (Urban-Brookings Tax Policy Center)\n \n» \t\nRacial Disparities in Audit Rates\nThomas Hertz (IRS, RAAS)\nDiscussant: \t Janet Holtzblatt* (Urban-Brookings Tax Policy Center)\n\t\n\t\n\t\nEmily Y. Lin* (U.S. Department of the Treasury)\n10:40–10:55 p.m. – Break\n10:55–12:25 p.m. – Session 2: Estimating Audit Aftershocks\nModerator: John Guyton (IRS, RAAS)\n \n» \t\nChanges to Voluntary Compliance Following Random Taxpayer Audits \nAllan Partington, Murat Besnek (Australian Taxation Office)\n \n» \t\nThe Long-Term Impact of Audits on Nonfiling Taxpayers\nIndia Lindsay, Jess Grana (MITRE); Alan Plumley (IRS, RAAS)\n \n» \t\nSilver Lining: Estimating the Compliance Response to Declining Audit Coverage\nAlan Plumley, Daniel Rodriguez (IRS, RAAS); Jess Grana, Alexander McGlothlin \n(MITRE)\nDiscussant: William Boning (U.S. Department of the Treasury)\n", "Conference Program\n236\n12:25–1:25 p.m. – Keynote Speaker/Lunch\nCatherine Rampell (Washington Post)\n1:25–2:55 p.m. – Session 3: Understanding Contemporary Taxpayers\nModerator: Russell James (IRS, RAAS) \n \n» \t\nWho are Married-Filing-Separately Filers and Why Should We Care?\nEmily Y. Lin, Navodhya Samarakoon (U.S. Department of the Treasury)\n \n» \t\nWilling but Unable to Pay? The Role of Gender in Tax Compliance\nAndrea Lopez-Luzuriaga (Universidad del Rosario); Carlos Scartascini* (Inter-American \nDevelopment Bank)\n \n» \t\nWho Sells Cryptocurrency? \nJeffrey L. Hoopes (University of North Carolina at Chapel Hill); Tyler S. Menzer, Jaron \nH.Wilde (University of Iowa)\nDiscussant: Yan Sun (IRS, RAAS)\n2:55 p.m. - 3:10 p.m. – Break\n3:10–4:40 p.m. – Session 4: Hidden Assets, Hidden Networks\nModerator: Robert McClelland (Tax Policy Center)\n \n» \t\nFollowing K-1s: Considering Foreign Accounts in Context\nTomas Wind*, David Bratt, Alissa Graff, Anne Herlache (IRS, RAAS)\n \n» \t\nApplication of Network Analysis to Identify Likely Ghost Preparer Networks\nChris Hess, Joshua King, Ashley Nowicki, Andrew Soto, Getaneh Yismaw, Ririko Horvath \n(IRS, RAAS); Brandon Gleason (IRS, Criminal Investigation); Jacob Brooks, Daniel Hales, \nMichael Stavrianos, Will Sundstrom (ASR Analytics)\n \n» \t\nThe Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. \nHousehold\nNiels Johannesen (University of Copenhagen); Daniel Reck (University of Maryland); Max \nRisch (Carnegie Mellon University); Joel Slemrod (University of Michigan); John Guyton, \nPatrick Langetieg (IRS, RAAS)\nDiscussant: Paul Organ (U.S. Department of the Treasury)\n4:40–4:45 p.m. – Wrap-up\nBarry Johnson (Deputy Chief Data and Analytics Officer, Research, Applied Analytics, and Statistics (IRS))\n" ]
i941sp.pdf	0324 Inst 941 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/i941sp.pdf	[ "Instrucciones para\nel Formulario 941\n(Marzo 2024)\nDeclaración del Impuesto Federal TRIMESTRAL del Empleador\nDepartment of the Treasury\nInternal Revenue Service\nLas secciones a las cuales se hace referencia abajo corresponden \nal Código Federal de Impuestos Internos a menos que se indique de \notra manera.\nContenido\nPágina\nAcontecimientos Futuros . . . . . . . . . . . . . . . . . . . . . . 1\nQué Hay de Nuevo . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nRecordatorios\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nInstrucciones Generales: . . . . . . . . . . . . . . . . . . . . . . 4\nPropósito del Formulario 941 . . . . . . . . . . . . . . . . 4\n¿Quién Tiene que Presentar el Formulario \n941?\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\n¿Cuándo Tiene que Presentar la \nDeclaración?\n. . . . . . . . . . . . . . . . . . . . . . . . . 6\n¿Cómo Deberá Completar el Formulario \n941?\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\n¿Adónde Deberá Enviar la Declaración?\n. . . . . . . 7\nCómo Hacer los Depósitos de Sus Impuestos . . . . 8\n¿Qué Hay que Saber acerca de las Multas e \nIntereses?\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 8\nAjuste al Impuesto sobre las Propinas\n. . . . . . . . . 9\nInstrucciones Específicas: . . . . . . . . . . . . . . . . . . . . . 9\nParte 1: Conteste estas Preguntas para este \nTrimestre\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9\nParte 2: Infórmenos sobre Su Itinerario de \nDepósitos y Obligación Tributaria para este \nTrimestre\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 12\nParte 3: Infórmenos sobre Su Negocio . . . . . . . . 13\nParte 4: ¿Podemos Comunicarnos con Su \nTercero Autorizado?\n. . . . . . . . . . . . . . . . . . . 14\nParte 5: Firme Aquí (Funciones Aprobadas)\n. . . . 14\nCómo Obtener Formularios, Instrucciones y \nPublicaciones del IRS . . . . . . . . . . . . . . . . . . . . 14\nAcontecimientos Futuros\nPara obtener la información más reciente sobre los acontecimientos \nrelacionados con el Formulario 941 y sus instrucciones, como \nlegislación promulgada después de que dichos documentos se \nhayan publicado, acceda a IRS.gov/Form941SP.\nFormularios, instrucciones y publicaciones en español. Para \ndescargar, ver o imprimir formularios, instrucciones y publicaciones \nque están disponibles en español, acceda a IRS.gov/SpanishForms.\nQué Hay de Nuevo\nLos impuestos del Seguro Social y del Medicare para 2024. La \ntasa de impuesto del Seguro Social sobre los salarios sujetos al \nimpuesto es el 6.2% para cada uno, el empleador y el empleado. La \nbase salarial para la retención del impuesto del Seguro Social es \n$168,600.\nLa tasa de impuesto del Medicare es el 1.45% tanto para la parte \ndel empleado como la parte del empleador, la misma tasa que \ncorrespondió para el año 2023. No hay límite sobre la cantidad de \nsalarios sujetos al impuesto del Medicare.\nLos impuestos del Seguro Social y del Medicare se aplican a los \nsalarios de empleados domésticos a quienes usted les paga $2,700 \no más en efectivo u otra forma de compensación equivalente para el \naño 2024. Los impuestos del Seguro Social y del Medicare se \naplican a los trabajadores electorales a quienes se les paga $2,300 \no más en efectivo u otra forma equivalente de compensación para el \naño 2024.\nEl crédito por los salarios de licencia por enfermedad y licen-\ncia familiar calificados relacionados con el COVID-19 se limita \na la licencia tomada después del 31 de marzo de 2020 y antes \ndel 1 de octubre de 2021, y ya no se podrá reclamar en el For-\nmulario 941. Generalmente, el crédito por los salarios de licencia \npor enfermedad y familiar calificados promulgado conforme a la \nFamilies First Coronavirus Response Act (FFCRA) (Ley de Familias \nPrimero en Respuesta al Coronavirus o FFCRA, por sus siglas en \ninglés), y enmendado y extendido por la Covid-related Tax Relief Act \nof 2020 (Ley de Alivio Tributario relacionado con el COVID de 2020), \npor la licencia tomada después del 31 de marzo de 2020 y antes del \n1 de abril de 2021, y el crédito por los salarios de licencia por \nenfermedad y familiar calificados conforme a las secciones 3131, \n3132 y 3133 del Código de Impuestos Internos, según promulgado \nconforme a la American Rescue Plan Act of 2021 (Ley del Plan de \nRescate Estadounidense de 2021 o la Ley ARP, por sus siglas en \ninglés), por la licencia tomada después del 31 de marzo de 2021 y \nantes del 1 de octubre de 2021, han vencido. Sin embargo, los \nempleadores que pagan salarios de licencia por enfermedad y \nfamiliar calificados en 2024 por la licencia tomada después del 31 \nde marzo de 2020 y antes del 1 de octubre de 2021 reúnen los \nrequisitos para reclamar un crédito por los salarios de licencia por \nenfermedad y familiar calificados en 2024. A partir de los períodos \ntributarios que comienzan después del 31 de diciembre de 2023, las \nlíneas utilizadas para reclamar el crédito por los salarios de licencia \npor enfermedad y familiar calificados se han eliminado del \nFormulario 941 porque sería extremadamente raro que un \nempleador pague salarios en 2024 por licencia por enfermedad y \nfamiliar calificados tomada después del 31 de marzo de 2020 y \nantes del 1 de octubre de 2021. En cambio, si es elegible para \nreclamar el crédito por los salarios de licencia por enfermedad y \nfamiliar calificados porque pagó salarios en 2024 por un período de \nlicencia aplicable anterior, presente el Formulario 941-X, Ajuste a la \nDeclaración del Impuesto Federal TRIMESTRAL del Empleador o \nReclamación de Reembolso, después de presentar el Formulario \n941 para reclamar el crédito por los salarios de licencia por \nenfermedad y familiar calificados pagados en 2024. El presentar un \nFormulario 941-X antes de presentar un Formulario 941 para el \ntrimestre puede resultar en errores o demoras en la tramitación de \nsu Formulario 941-X.\nRecordatorios\nUse la revisión de marzo de 2024 del Formulario 941 para \ndeclarar los impuestos para el primer trimestre de 2024; no \nuse una revisión previa para declarar los impuestos para \n2024. En este momento, el IRS espera que la revisión de marzo de \n2024 del Formulario 941 y estas instrucciones se usen para el \nsegundo, el tercer y el cuarto trimestre de 2024. Si cambios en la ley \nrequieren cambios adicionales al Formulario 941, el formulario y/o \nestas instrucciones podrían ser revisadas. Las revisiones anteriores \ndel Formulario 941-PR están disponibles en IRS.gov/Form941PR \n(seleccione el enlace para “Todas las Revisiones del Formulario \n941-PR” bajo “Otros Artículos Que Le Podrían Ser Útiles”).\nPRECAUCION\n´\n!\nMay 28, 2024\nCat. No. 93513C\n", "A menos que se indique lo contrario, las referencias a lo \nlargo de estas instrucciones al Formulario W-2 incluyen los \nFormularios W-2AS, W-2CM, W-2GU, W-2VI y 499R-2/\nW-2PR; las referencias al Formulario W-2c incluyen el Formulario \n499R-2c/W-2cPR; las referencias al Formulario W-3 incluyen el \nFormulario W-3SS y el Formulario W-3 (PR); y las referencias al \nFormulario W-3c incluyen el Formulario W-3C (PR).\nCrédito tributario sobre la nómina de pequeños negocios cali-\nficados por aumentar las actividades investigativas. Para los \naños tributarios que comienzan antes del 1 de enero de 2023, un \npequeño negocio calificado puede elegir reclamar hasta $250,000 \nde su crédito por aumentar las actividades investigativas como un \ncrédito tributario sobre la nómina. La Inflation Reduction Act of 2022 \n(Ley de Reducción de la Inflación o IRA, por sus siglas en inglés) \naumenta la cantidad de la elección a $500,000 para los años \ntributarios que comienzan después del 31 de diciembre de 2022. La \nelección del crédito tributario sobre la nómina se tiene que hacer en \no antes de la fecha de vencimiento de la declaración de impuestos \nsobre los ingresos originalmente presentada (incluyendo prórrogas). \nLa parte del crédito utilizada contra los impuestos sobre la nómina \nse permite en el primer trimestre natural que comienza después de \nla fecha en que el pequeño negocio calificado presentó su \ndeclaración de impuestos sobre los ingresos. La elección y la \ndeterminación de la cantidad del crédito que se utilizará contra los \nimpuestos sobre la nómina del empleador se hacen en el Formulario \n6765, Credit for Increasing Research Activities (Crédito por \naumentar las actividades investigativas). La cantidad de la línea 44 \ndel Formulario 6765 tiene que declararse en el Formulario 8974, \nQualified Small Business Payroll Tax Credit for Increasing Research \nActivities (Crédito tributario sobre la nómina de pequeños negocios \ncalificados por aumentar las actividades investigativas).\nA partir del primer trimestre de 2023, el crédito tributario sobre la \nnómina se utiliza primero para reducir la parte correspondiente al \nempleador del impuesto del Seguro Social hasta $250,000 por \ntrimestre y cualquier crédito restante reduce la parte \ncorrespondiente al empleador del impuesto del Medicare para el \ntrimestre. Cualquier crédito restante, después de reducir la parte \ncorrespondiente al empleador del impuesto del Seguro Social y la \nparte correspondiente al empleador del impuesto del Medicare, \nluego se transfiere al próximo trimestre. El Formulario 8974 se utiliza \npara determinar la cantidad del crédito que se puede utilizar en el \ntrimestre actual. La cantidad de la línea 12 o, si corresponde, de la \nlínea 17 del Formulario 8974 se declara en la línea 11. Para más \ninformación sobre el crédito tributario sobre la nómina, acceda a \nIRS.gov/ResearchPayrollTC. También vea Ajuste de la obligación \ntributaria para el crédito tributario sobre la nómina de pequeños \nnegocios calificados por aumentar las actividades investigativas \n(línea 11), más adelante.\nFormulario 941-PR descontinuado después de 2023. El \nFormulario 941-PR, Planilla para la Declaración Federal \nTRIMESTRAL del Patrono, se descontinuó después del cuarto \ntrimestre de 2023. En su lugar, los empleadores en los territorios de \nlos Estados Unidos presentan el Formulario 941 o, si se prefiere el \nformulario y sus instrucciones en español, pueden presentar el \nnuevo Formulario 941 (sp).\nPublicación 179 descontinuada después de 2023. La \nPublicación 179, Guía Contributiva Federal para Empleadores \nPuertorriqueños, se descontinuó para los años tributarios que \ncomienzan después del 31 de diciembre de 2023. En su lugar, \ninformación específica para empleadores agropecuarios y \nempleadores en los territorios de los Estados Unidos se incluirá en \nla Publicación 15, Guía Tributaria para Empleadores. Para el año \ntributario 2024, habrá una nueva Publicación 15 (sp) que es una \nversión en español de la Publicación 15.\nFormularios en español. Muchos de los formularios e \ninstrucciones que se discuten en estas instrucciones tienen \nversiones en español disponibles para los empleadores y los \nempleados. Algunos ejemplos incluyen el Formulario 941 (sp), el \nFormulario 944 (sp), el Formulario SS-4 (sp), el Formulario W-4 (sp) \ny el Formulario W-9 (sp). Aunque estas instrucciones no hacen \nreferencia a los formularios e instrucciones en español en cada caso \nCONSEJO\nen que haya uno disponible, puede ver la Publicación 15 (sp) y \nacceder a IRS.gov para determinar si una versión en español está \ndisponible.\nCrédito tributario sobre la nómina para ciertas organizaciones \nexentas de impuestos afectadas por desastres calificados. La \nsección 303(d) de la Taxpayer Certainty and Disaster Relief Act of \n2020 (Ley de Alivio Tributario en Casos de Desastre y Certeza para \nlos Contribuyentes de 2020) permite un crédito tributario sobre la \nnómina para ciertas organizaciones exentas de impuestos \nafectadas por ciertos desastres calificados no relacionados con el \nCOVID-19. Este crédito se reclama en el Formulario 5884-D, \nEmployee Retention Credit for Certain Tax-Exempt Organizations \nAffected by Qualified Disasters (Crédito de retención de empleados \npara ciertas organizaciones exentas de impuestos afectadas por \nciertos desastres calificados) (no en el Formulario 941). El \nFormulario 5884-D se presenta después de que se haya presentado \nel Formulario 941 para el trimestre para el cual se reclama el crédito. \nPara más información sobre este crédito, acceda a IRS.gov/\nForm5884D.\nTablas de retención para 2024. Las tablas de retención del \nimpuesto federal sobre los ingresos están incluidas en la \nPublicación 15-T, Federal Income Tax Withholding Methods \n(Métodos de retención del impuesto federal sobre los ingresos).\nPrograma de certificación para las organizaciones de emplea-\ndores profesionales (PEO). La Stephen Beck Jr., Achieving a \nBetter Life Experience Act of 2014 (ABLE) (Ley Stephen Beck Jr., \nLogro de una Mejor Calidad de Vida de 2014, o ABLE, por sus \nsiglas en inglés) requirió del IRS establecer un programa de \ncertificación voluntaria para las organizaciones de empleadores \nprofesionales (PEO, por sus siglas en inglés). Las PEO se encargan \nde manejar varias responsabilidades administrativas de nómina y \ndeclaraciones de impuestos de sus clientes de negocios y, por lo \ngeneral, se les paga una tarifa basada en los costos de la nómina. \nPara certificarse y mantener la certificación conforme al programa \nde certificación, las organizaciones de empleadores profesionales \ncertificados (CPEO, por sus siglas en inglés) tienen que cumplir con \nvarios requisitos descritos en las secciones 3511 y 7705 y las guías \nrelacionadas que se han publicado. La certificación como una \nCPEO puede afectar las obligaciones de impuestos de nómina tanto \nde la CPEO como las de sus clientes. Por lo general, para \npropósitos de los impuestos sobre la nómina, una CPEO es tratada \ncomo el empleador de cualquier individuo que realiza servicios para \nun cliente de la CPEO y está cubierto por un contrato descrito en la \nsección 7705(e)(2) entre la CPEO y el cliente (contrato de la CPEO), \npero sólo para los salarios y otra compensación pagados al \nindividuo por la CPEO. Para certificarse como una CPEO, la \norganización tiene que hacer la solicitud por medio del IRS Online \nRegistration System (Sistema de registro en línea del IRS). Para \nmás información o solicitar para certificarse como una CPEO, \nacceda a IRS.gov/CPEO.\nPor lo general, las CPEO tienen que presentar electrónicamente \nel Formulario 941 y el Anexo R (Formulario 941), Allocation \nSchedule for Aggregate Form 941 Filers (Registro de asignación \npara los declarantes de Formularios 941 agregados). Para más \ninformación sobre el requisito de una CPEO de presentar \nelectrónicamente, vea el Revenue Procedure 2023-18 \n(Procedimiento Administrativo Tributario 2023-18). Puede ver dicho \nprocedimiento en la página 605 del Internal Revenue Bulletin \n2023-13 (Boletín de Impuestos Internos 2023-13), disponible en \nIRS.gov/irb/2023-13_IRB#REV-PROC-2023-18.\nExternalización de las obligaciones de nómina. Por lo general, \ncomo empleador, usted es responsable de asegurarse que las \ndeclaraciones de impuestos se presenten y que los depósitos y los \npagos se efectúen, aun si usted contrata los servicios de un tercero \npara hacerlo. Usted sigue siendo el responsable aun si el tercero no \ncumple con la acción requerida. Antes de elegir por externalizar \ncualquier parte de su nómina y las obligaciones relacionadas con \nlos impuestos (es decir, retención, declaración y pago de los \nimpuestos del Seguro Social, del Medicare y del fondo federal de \ndesempleo (FUTA, por sus siglas en inglés) y de los impuestos \nsobre los ingresos) a un tercero pagador, tal como un proveedor de \n2\nInstrucciones para el Formulario 941 (sp) (03-2024)\n", "servicios de nómina o agente declarante, acceda a IRS.gov/\nOutsourcingPayrollDuties para información útil sobre este tema. Si \nuna CPEO paga los salarios y otra compensación de cualquier \nindividuo que realiza servicios para usted y los servicios están \ncubiertos por un contrato de la CPEO, entonces la CPEO es, por lo \ngeneral, tratada como el empleador para propósitos de los \nimpuestos sobre la nómina, pero sólo para salarios y otra \ncompensación pagada al individuo por la CPEO. Sin embargo, con \nrespecto a ciertos empleados cubiertos por un contrato de la CPEO, \nusted también puede ser tratado como empleador de los empleados \ny, en consecuencia, también puede ser responsable de los \nimpuestos federales sobre la nómina gravados sobre los salarios y \notra compensación pagada por la CPEO a dichos empleados. Para \nmás información sobre los diferentes tipos de arreglos de terceros \npagadores, vea el apartado 16 en la Publicación 15.\nDeclarantes de Formularios 941 agregados. Los agentes \naprobados conforme a la sección 3504 y las CPEO tienen que \ncompletar y presentar el Anexo R (Formulario 941) al presentar un \nFormulario 941 agregado. Los Formularios 941 agregados son \npresentados por agentes aprobados por el IRS conforme a la \nsección 3504. Para solicitar la aprobación para actuar como un \nagente para un empleador, el agente presenta ante el IRS el \nFormulario 2678, Employer/Payer Appointment of Agent \n(Designación del agente por parte del empleador/pagador) a menos \nque usted sea una agencia del gobierno estatal o local que actúa \ncomo agente conforme a los procedimientos especiales provistos \nen el Revenue Procedure 2013-39 (Procedimiento Administrativo \nTributario 2013-39) que se encuentra en la página 830 del Internal \nRevenue Bulletin 2013-52 (Boletín de Impuestos Internos 2013-52), \ndisponible en IRS.gov/irb/2013-52_IRB#RP-2013-39. Las CPEO \naprobadas por el IRS conforme a la sección 7705 pueden presentar \nFormularios 941 agregados. Para ser una CPEO, la organización \ntiene que solicitar a través del IRS Online Registration System \n(Sistema de registro en línea del IRS), accediendo a IRS.gov/CPEO. \nLas CPEO presentan el Formulario 8973, Certified Professional \nEmployer Organization/Customer Reporting Agreement \n(Organización del empleador profesional certificado/Acuerdo de \npresentación del cliente) para notificar al IRS que comenzaron o \nterminaron un contrato de servicio con un cliente. Por lo general, las \nCPEO tienen que presentar el Formulario 941 y el Anexo R \n(Formulario 941) electrónicamente. Para más información sobre el \nrequisito de una CPEO de presentar electrónicamente, vea el \nRevenue Procedure 2023-18 (Procedimiento Administrativo \nTributario 2023-18).\nOtros terceros pagadores que presentan los Formularios 941 \nagregados, tales como las PEO no certificadas, tienen que \ncompletar y presentar el Anexo R (Formulario 941) si tienen clientes \nque están reclamando el crédito tributario sobre la nómina de \npequeños negocios calificados por aumentar las actividades \ninvestigativas.\nSi tanto un empleador como un agente autorizado conforme \na la sección 3504 (o una CPEO u otro tercero pagador) \npagaron salarios a un empleado durante un trimestre, tanto \nel empleador como el agente autorizado conforme a la sección 3504 \n(o la CPEO u otro tercero pagador, si aplica) deben presentar el \nFormulario 941 declarando los salarios que cada entidad pagó al \nempleado durante el trimestre aplicable y emitir los Formularios W-2 \ndeclarando los salarios que cada entidad pagó al empleado durante \nel año.\nCrédito tributario por oportunidad de trabajo para organiza-\nciones calificadas exentas de impuestos que contratan a vete-\nranos calificados. Las organizaciones calificadas exentas de \nimpuestos que contratan veteranos desempleados que reúnen los \nrequisitos pueden reclamar el crédito tributario por oportunidad de \ntrabajo contra su impuesto sobre la nómina utilizando el Formulario \n5884-C, Work Opportunity Credit for Qualified Tax-Exempt \nOrganizations Hiring Qualified Veterans (Crédito por oportunidad de \ntrabajo para organizaciones exentas de impuestos calificados que \ncontratan a veteranos calificados). Para más información, acceda a \nIRS.gov/WOTC y pulse sobre Español.\nCONSEJO\nCorrección del Formulario 941 presentado previamente. Si \ndescubre un error en un Formulario 941 que presentó previamente o \nsi de otra manera necesita enmendar un Formulario 941 \npreviamente presentado, haga la corrección usando el Formulario \n941-X. El Formulario 941-X se presenta por separado del Formulario \n941. Para más información, vea las Instrucciones para el Formulario \n941-X, el apartado 13 de la Publicación 15 o acceda a IRS.gov/\nCorrectingEmploymentTaxes y pulse sobre Español.\nLos depósitos del impuesto federal tienen que efectuarse por \ntransferencia electrónica de fondos (EFT). Usted tiene que \nutilizar la transferencia electrónica de fondos (EFT, por sus siglas en \ninglés) para depositar todo impuesto federal. Por lo general, una \nEFT se realiza mediante el Electronic Federal Tax Payment System \n(Sistema de pago electrónico de impuestos federales o EFTPS, por \nsus siglas en inglés). Si usted no desea utilizar el EFTPS, puede \nhacer arreglos para que su profesional de impuestos, institución \nfinanciera, servicio de nóminas u otro tercero de confianza haga los \ndepósitos electrónicamente de parte de usted. También puede \nhacer arreglos para que su institución financiera inicie una \ntransferencia electrónica realizada el mismo día de pago de parte de \nusted. El EFTPS es un servicio gratuito provisto por el \nDepartamento del Tesoro. Podría verse obligado a pagar un cargo \npor los servicios de un profesional de impuestos, institución \nfinanciera, servicio de nómina u otro tercero.\nPara más información sobre cómo hacer depósitos de impuestos \nfederales, vea el apartado 11 de la Publicación 15. Para obtener \ninformación o para inscribirse en el EFTPS, acceda a EFTPS.gov, o \nllame a uno de los siguientes números:\n• 800-555-4477.\n• 800-244-4829 (español).\n• 303-967-5916 (llamada con cargos).\nPara comunicarse con el EFTPS utilizando los Servicios de \nRetransmisión de Telecomunicaciones (TRS, por sus siglas en \ninglés) para personas sordas, con dificultades auditivas o con \nimpedimento del habla, marque el 711 en su teléfono y luego \nproporciónele al asistente del TRS el número 800-244-4829 \nindicado anteriormente o el 800-733-4829. Información adicional \nsobre el EFTPS está disponible en la Publicación 966.\nPara que un depósito efectuado por medio del EFTPS se \nconsidere hecho a su debido tiempo, tiene que transmitir el \ndepósito a más tardar a las 8 p.m. horario del Este de los \nEstados Unidos el día anterior a la fecha de vencimiento para \nefectuar el depósito.\nOpción de pago el mismo día por medio de una \ntransferencia electrónica. Si no transmite una transacción de \ndepósito en el EFTPS para las 8 p.m. horario del Este de los \nEstados Unidos el día anterior a la fecha de vencimiento para \nefectuar un depósito, todavía puede efectuar a tiempo su depósito \npor medio del Federal Tax Collection Service (Servicio de \nrecaudación del impuesto federal o FTCS, por sus siglas en inglés) \npara efectuar un pago el mismo día por medio de una transferencia \nelectrónica. Para utilizar el método de pago efectuado el mismo día, \ntendrá que hacer los trámites con su institución financiera con \nanticipación. Consulte con su institución financiera con respecto a la \ndisponibilidad, los plazos y el costo. Su institución financiera puede \ncobrar un cargo por los pagos efectuados de esta manera. Para \nobtener más detalles sobre la información que necesita proveer a su \ninstitución financiera para poder efectuar un pago electrónico el \nmismo día, acceda a IRS.gov/SameDayWire y pulse sobre Español.\nPuntualidad de los depósitos del impuesto federal. Si se \nrequiere que un depósito se efectúe en un día que no sea un día \nlaborable, se considera que dicho depósito se hace a tiempo si se \nhace para el cierre de operaciones comerciales del siguiente día \nlaborable. Un “día laborable” es todo día que no sea sábado, \ndomingo o día de fiesta oficial. El término “día de fiesta oficial” para \npropósitos de efectuar los depósitos incluye sólo los días de fiesta \noficiales en el Distrito de Columbia. Dichos días de fiesta oficiales se \nindican en el apartado 11 de la Publicación 15.\nPresentación y pago por medios electrónicos. Los negocios \npueden disfrutar de los beneficios de presentar su declaración de \nPRECAUCION\n´\n!\nInstrucciones para el Formulario 941 (sp) (03-2024)\n3\n", "impuestos y pagar sus impuestos federales por medios \nelectrónicos. No importa si depende de un preparador profesional o \nsi usted mismo se ocupa de completar su declaración de impuestos, \nel IRS ofrece programas convenientes y seguros para facilitar la \npresentación y el pago de los impuestos. Pase menos tiempo \npreocupándose de los impuestos y más tiempo dedicándose a la \noperación de su negocio. Use la presentación electrónica (e-file) y el \nEFTPS, según le convenga:\n• Para e-file, acceda a IRS.gov/EmploymentEfile y pulse sobre \nEspañol para más información. Se le puede cobrar un cargo por \npresentar electrónicamente.\n• Para el EFTPS, acceda a EFTPS.gov o llame a uno de los \nnúmeros proporcionados bajo Los depósitos del impuesto federal \ntienen que efectuarse por la transferencia electrónica de fondos \n(EFT), anteriormente.\n• Para la presentación por medios electrónicos del Formulario W-2, \nWage and Tax Statement (Comprobante de salarios y retención de \nimpuestos), acceda a SSA.gov/employer. Es posible que a usted se \nle requiera presentar el Formulario W-2 por medios electrónicos. \nPara más detalles, vea las General Instructions for Forms W-2 and \nW-3 (Instrucciones generales para los Formularios W-2 y W-3). Los \nServicios de Empresas por Internet (BSO, por sus siglas en inglés) \nde la Administración del Seguro Social es un programa \nindependiente del sistema de presentación electrónica por el \nGobierno de Puerto Rico. Empleadores en Puerto Rico tiene que \nacceder a Hacienda.gobierno.pr para obtener más información.\nNota: Los empleadores en Puerto Rico tendrían que presentar el \nFormulario 499R-2/W-2PR.\nSi usted presenta su declaración o si paga sus impuestos \nfederales por medios electrónicos, se requiere tener un \nnúmero de identificación del empleador (EIN, por sus siglas \nen inglés) válido en el momento en que se presenta la declaración o \nen que se efectúa el pago. Si no provee un EIN válido, ni la \ndeclaración ni el pago serán tramitados. Esta acción puede resultar \nen multas. Vea Número de identificación del empleador (EIN), más \nadelante, para más información sobre cómo solicitar un EIN.\nRetiro electrónico de fondos (EFW). Si presenta el Formulario \n941 electrónicamente, puede presentar (e-file) y utilizar el electronic \nfunds withdrawal (retiro electrónico de fondos o EFW, por sus siglas \nen inglés) para pagar el saldo adeudado en un solo paso, usando \nprogramas (software) para la preparación de declaraciones o por \nmedio de un profesional de impuestos. Sin embargo, no use el EFW \npara efectuar los depósitos del impuesto federal. Para más \ninformación sobre el pago de los impuestos por medio del EFW, \nacceda a IRS.gov/EFW y pulse sobre Español.\nPagos hechos con tarjetas de crédito o débito. Usted puede \npagar la cantidad adeudada indicada en el Formulario 941 usando \nuna tarjeta de crédito o débito. Su pago será procesado por un \nprocesador de pagos quien cobrará un cargo por servicio. No use \nninguna tarjeta de crédito o débito para hacer depósitos de los \nimpuestos federales. Para más información sobre cómo se pagan \nlos impuestos con tarjetas de crédito o débito, acceda a IRS.gov/\nPagueConTarjeta.\nPlan de pago en línea. Usted puede que tenga derecho a solicitar \nun plan de pagos a plazos por Internet si no puede pagar la cantidad \ntotal del impuesto adeudado al presentar su declaración. Para más \ninformación, vea ¿Qué pasa si usted no puede pagar en su \ntotalidad?, más adelante.\nPreparadores remunerados. Si utiliza un preparador remunerado \npara completar el Formulario 941, el preparador remunerado tiene \nque completar y firmar la sección del preparador remunerado en el \nformulario.\n¿Dónde puede obtener ayuda por teléfono? Llame al \n800-829-4933 o al 800-829-4059 (si es usuario del equipo TTY/TDD \npara personas que son sordas, que tienen dificultades auditivas o \nque tienen impedimentos del habla), de lunes a viernes, de 7:00 \na.m. a 7:00 p.m., horario local (los contribuyentes que estén en \nAlaska y Hawaii seguirán el horario del Pacífico), para recibir \nrespuestas a sus preguntas sobre cómo completar el Formulario \n941 y las reglas para el depósito de los impuestos.\nPRECAUCION\n´\n!\nFotografías de niños desaparecidos. El IRS se enorgullece de \ncolaborar con el National Center for Missing & Exploited Children® \n(NCMEC) (Centro Nacional para Niños Desaparecidos y Explotados \no NCMEC, por sus siglas en inglés). Fotografías de niños \ndesaparecidos que han sido seleccionadas por el Centro pueden \naparecer en estas instrucciones en páginas que, de lo contrario, \nestarían en blanco. Usted puede ayudar a que estos niños regresen \na sus hogares si, al mirar sus fotografías, los identifica y llama al \n1-800-THE-LOST (1-800-843-5678).\nInstrucciones Generales:\nPropósito del Formulario 941\nEstas instrucciones le darán información de trasfondo sobre el \nFormulario 941. Podrá saber quién tiene que presentar el Formulario \n941, cómo debe completarse (se le darán instrucciones para cada \nlínea) y dónde y cuándo debe presentarlo.\nSi desea obtener información más a fondo sobre los impuestos \nsobre la nómina relacionados con el Formulario 941, vea la \nPublicación 15 o acceda a IRS.gov/EmploymentTaxes y pulse sobre \nEspañol.\nLas referencias a la retención del impuesto federal sobre los \ningresos no se aplican a los empleadores de la Samoa \nEstadounidense, Guam, la Mancomunidad de las Islas \nMarianas del Norte (CNMI), las Islas Vírgenes de los Estados \nUnidos (USVI) y Puerto Rico, a menos que tenga empleados que \nestén sujetos a la retención del impuesto sobre la nómina de los EE. \nUU. Comuníquese con su departamento de impuestos local para \nobtener información sobre la retención de impuestos sobre la \nnómina.\nLa ley federal requiere que usted, como empleador, les retenga \nciertos impuestos a los cheques de salario de sus empleados. Cada \nvez que paga salarios, tiene que retener —o descontar de los \ncheques de salario de sus empleados— ciertas cantidades para el \nimpuesto federal sobre los ingresos, el impuesto del Seguro Social y \nel impuesto del Medicare. También tiene que retener el Impuesto \nAdicional del Medicare de los salarios en exceso de $200,000 que \nle paga a un empleado en un año natural. De acuerdo con el \nsistema de la retención de impuestos, estos mismos que se les \nretienen a sus empleados se le acreditarán a sus empleados para el \npago de sus obligaciones tributarias correspondientes.\nLa ley federal también requiere que usted pague toda obligación \nresultante del impuesto del Seguro Social y el impuesto del \nMedicare correspondientes al empleador. No se les retiene esta \nparte del impuesto del Seguro Social ni del impuesto del Medicare a \nlos empleados.\n¿Quién Tiene que Presentar el \nFormulario 941?\nPor lo general, tiene que presentar una declaración para el primer \ntrimestre en el cual usted paga salarios sujetos a la retención del \nimpuesto federal sobre los ingresos o a los impuestos del Seguro \nSocial y del Medicare, y para cada trimestre de ahí en adelante \nhasta que usted presente una declaración final.\nUse el Formulario 941 para declarar las siguientes cantidades:\n• Salarios que ha pagado sujetos a los impuestos del Seguro \nSocial y del Medicare.\n• Propinas que sus empleados han recibido sujetas a los \nimpuestos del Seguro Social y del Medicare.\n• Impuestos federales sobre los ingresos que usted retuvo.\n• Las partes correspondientes del empleador y del empleado de \nlos impuestos del Seguro Social y del Medicare.\n• Impuesto Adicional del Medicare retenido de los empleados.\n• Ajustes hechos en el trimestre actual a los impuestos del Seguro \nSocial y del Medicare por fracciones de centavos, pagos por \nenfermedad, propinas y seguro de vida colectivo a término.\nPRECAUCION\n´\n!\n4\nInstrucciones para el Formulario 941 (sp) (03-2024)\n", "• Crédito tributario sobre la nómina de pequeños negocios \ncalificados por aumentar las actividades investigativas.\nNo use el Formulario 941 para declarar la retención adicional de \nimpuestos o la retención de impuestos sobre los ingresos sobre \npagos no relacionados con la nómina, tales como pensiones, \nanualidades y ganancias de juegos de azar. Declare este tipo de \nretención en el Formulario 945, Annual Return of Withheld Federal \nIncome Tax (Registro anual del impuesto federal sobre los ingresos). \nAdemás, no use el Formulario 941 para declarar los impuestos de \ndesempleo. Declare los impuestos de desempleo en el Formulario \n940, Declaración del Impuesto Federal Anual del Empleador del \nImpuesto Federal para el Desempleo (FUTA).\nDespués de que presente su primer Formulario 941, tiene que \npresentar una declaración para cada trimestre aunque no tenga \nimpuestos que declarar, a no ser que presente una declaración final \no le corresponda una de las Excepciones a continuación.\nExcepciones\nReglas especiales le corresponden a ciertos empleadores.\n• Si recibió una notificación para presentar el Formulario 944, \nDeclaración del Impuesto Federal ANUAL del Empleador, tiene que \npresentar el Formulario 944 anualmente; no presente el Formulario \n941 trimestralmente.\n• Los empleadores estacionales no tienen que presentar el \nFormulario 941 para los trimestres durante los cuales no han tenido \nuna obligación tributaria debido a que no han pagado salarios. Para \nnotificarle al IRS que no va a presentar una declaración por uno o \nmás trimestres del año, marque el recuadro que aparece en la línea \n18 del Formulario 941 cada trimestre que presente dicho formulario. \nPor lo general, el IRS no le preguntará sobre declaraciones que no \nhan sido presentadas si por lo menos una declaración en la cual se \nindica una obligación tributaria es presentada cada año. No \nobstante, tiene que marcar el recuadro en la línea 18 en cada \ndeclaración trimestral que presente. De otra manera, el IRS \nanticipará que presentará una declaración para cada trimestre. Vea \nla sección 12 de la Publicación 15 para más detalles.\n• Los empleadores de empleados domésticos normalmente no \npresentan el Formulario 941. Vea la Publicación 926, el Anexo H \n(Formulario 1040), Impuestos sobre el Empleo de Empleados \nDomésticos, y sus instrucciones por separado.\n• Los empleadores de empleados agropecuarios no presentan \nel Formulario 941 por los salarios pagados por trabajo agropecuario. \nVea el Formulario 943, Declaración del Impuesto Federal Anual del \nEmpleador de Empleados Agropecuarios, y la Publicación 15.\nSi ninguna de estas excepciones le aplica y no ha \npresentado una declaración final, usted tiene que presentar \nel Formulario 941 cada trimestre aunque no haya pagado \nsalarios durante el trimestre. Si es posible, use la presentación \nelectrónica (e-file) del IRS.\nSolicitud para Presentar los Formularios 941 en \nLugar del Formulario 944 o Solicitud para \nPresentar el Formulario 944 en Lugar de los \nFormularios 941\nSolicitud para presentar los Formularios 941 en lugar del For-\nmulario 944. Los empleadores a quienes normalmente se les \nrequiere presentar el Formulario 944 que deseen presentar el \nFormulario 941 en su lugar, pueden contactar al IRS para solicitar \npresentar los Formularios 941 trimestrales en lugar de presentar el \nFormulario 944 anualmente. Para solicitar la presentación de los \nFormularios 941 trimestrales para declarar sus impuestos del \nSeguro Social y del Medicare para el año natural 2024, tiene que \nllamar al IRS al 800-829-4933 entre el 1 de enero de 2024 y el 1 de \nabril de 2024 o enviar una solicitud por escrito con fecha de \nmatasellos del correo entre el 1 de enero de 2024 y el 15 de marzo \nde 2024. Después de comunicarse con el IRS, el IRS le enviará una \nnotificación por escrito de que su requisito de presentación ha \ncambiado a los Formularios 941. Usted tiene que recibir una \nnotificación por escrito del IRS antes de presentar los Formularios \n941 en lugar del Formulario 944. Si no recibe dicha notificación, \nCONSEJO\nusted tiene que presentar el Formulario 944 para el año natural \n2024.\nSolicitud para presentar el Formulario 944 en lugar de los For-\nmularios 941. Si tiene que presentar los Formularios 941 pero cree \nque sus impuestos sobre la nómina para el año natural 2024 serán \nde $1,000 o menos, puede hacer una solicitud para poder presentar \nel Formulario 944 en lugar de los Formularios 941. Puede solicitar \npor teléfono llamando al IRS al 800-829-4933 entre el 1 de enero de \n2024 y el 1 de abril de 2024 o enviando su solicitud por escrito con \nfecha de matasellos del correo entre el 1 de enero de 2024 y el 15 \nde marzo de 2024. Después de comunicarse con el IRS, el IRS le \nenviará una notificación por escrito de que su requisito de \npresentación ha cambiado al Formulario 944. Usted tiene que recibir \nuna notificación por escrito del IRS antes de presentar el Formulario \n944 en lugar de los Formularios 941. Si no recibe dicha notificación, \nusted tiene que presentar los Formularios 941 para el año natural \n2024.\n¿Adónde enviar sus solicitudes por escrito? Las solicitudes por \nescrito tienen que ser enviadas a:\nDepartment of the \nTreasury\nDepartment of the \nTreasury\nInternal Revenue Service\no\nInternal Revenue Service\nOgden, UT 84201-0038\nCincinnati, OH \n45999-0038\nSi enviara por correo su declaración presentada sin un pago a \nOgden, como se indica bajo ¿Adónde Deberá Enviar la \nDeclaración?, más adelante, envíe su solicitud a la dirección de \nOgden que se indica anteriormente. Si enviara por correo su \ndeclaración sin pago a Kansas City, envíe su solicitud a la dirección \nde Cincinnati que se indica anteriormente. Para más información \nacerca de estos procedimientos, vea el Revenue Procedure \n2009-51 (Procedimiento Administrativo Tributario 2009-51) que se \nencuentra en la página 625 del Internal Revenue Bulletin 2009-45 \n(Boletín de Impuestos Internos 2009-45), disponible en IRS.gov/irb/\n2009-45_IRB#RP-2009-51.\n¿Qué Pasará si Reorganiza o Cierra Su \nNegocio?\nSi Vende o Transfiere Su Negocio...\nSi vende o transfiere su negocio durante el trimestre, tanto usted \ncomo el nuevo dueño tienen, cada uno, que presentar un Formulario \n941 para el trimestre en el cual se efectuó la transferencia. Declare \núnicamente los salarios que usted mismo pagó.\nCuando se consolidan dos empresas, la empresa que continúa \nen vigor tiene que presentar un Formulario 941 para el trimestre en \nel cual ocurrió la fusión y la otra empresa tiene que presentar una \ndeclaración final.\nCuando la clasificación de un negocio cambia a otra —tal como \nun dueño único de un negocio que se convierte en una sociedad \ncolectiva (partnership) o en una sociedad anónima— se considera \neste tipo de cambio una transferencia. Si ocurre una transferencia, \nquizás tenga que obtener un número de identificación del \nempleador (EIN, por sus siglas en inglés) nuevo. Vea la Publicación \n1635 y el apartado 1 de la Publicación 15 para más detalles.\nAsegúrese de adjuntar una declaración que incluya lo siguiente:\n• El nombre del nuevo dueño (o el nombre nuevo de la empresa);\n• Si la empresa actualmente es un negocio propio, sociedad \ncolectiva (partnership) o sociedad anónima;\n• La clase de cambio que se efectuó (venta o transferencia);\n• La fecha en la cual se efectuó el cambio; y\n• El nombre del individuo que lleva los archivos de la nómina y la \ndirección donde se guardarán tales archivos.\nInstrucciones para el Formulario 941 (sp) (03-2024)\n5\n", "Si se Cierra Su Negocio...\nSi cierra su negocio permanentemente o deja de pagar salarios a \nsus empleados, tiene que presentar una declaración final. Para \nnotificarle al IRS que el Formulario 941 para un trimestre en \nparticular va a ser su declaración final, marque el recuadro en la \nlínea 17 y anote la última fecha en la cual pagó salarios. Además, \nadjunte un comprobante a su declaración final que indique el \nnombre del individuo que conservará los archivos de la nómina y la \ndirección del lugar en donde se guardarán dichos archivos.\nVea Terminating a business (Terminación de un negocio) en las \nInstrucciones Generales para los Formularios W-2 y W-3 para \ninformación sobre las fechas anteriores para la entrega y \npresentación expeditada de los Formularios W-2 cuando se \npresenta un Formulario 941 final.\nSi participó en una fusión estatutaria o consolidación, o califica \npara la clasificación de predecesor-sucesor debido a una \nadquisición, deberá por lo general, presentar el Anexo D (Formulario \n941), Report of Discrepancies Caused by Acquisitions, Statutory \nMergers, or Consolidations (Informe de diferencias causadas por \nadquisiciones, fusiones estatutarias o consolidaciones). Vea las \nInstrucciones para el Anexo D (Formulario 941) a fin de determinar \nsi debe presentar el Anexo D (Formulario 941) y cuándo debe \npresentarlo.\n¿Cuándo Tiene que Presentar la \nDeclaración?\nPresente su Formulario 941 inicial para el trimestre en el cual usted \npagó por primera vez salarios sujetos a los impuestos del Seguro \nSocial y del Medicare o sujetos a la retención del impuesto federal \nsobre los ingresos. Vea la tabla titulada Cuándo Tiene que Presentar \nel Formulario 941, más adelante.\nLuego, tiene que presentar para cada trimestre \nsubsiguiente —cada 3 meses— aun si no tiene impuestos que \ndeclarar, a menos que usted sea un empleador estacional o si \npresenta su declaración final. Vea la explicación sobre empleadores \nestacionales bajo Excepciones y el tema Si se Cierra Su Negocio, \nanteriormente.\nPresente el Formulario 941 sólo una vez por cada trimestre. Si \npresenta por medios electrónicos, no presente un Formulario 941 en \npapel. Para más información sobre la presentación del Formulario \n941 por medios electrónicos, vea Presentación y pago por medios \nelectrónicos, anteriormente.\nCuándo Tiene que Presentar el Formulario 941\nEl plazo para presentar su Formulario 941 vence el último día del mes que le \nsigue al final del trimestre.\nEl trimestre incluye los meses de...\nEl trimestre \ntermina el...\nEl Formulario \n941 vence el...\n1. enero, febrero, marzo\n31 de marzo\n30 de abril\n2. abril, mayo, junio\n30 de junio\n31 de julio\n3. julio, agosto, septiembre\n30 de septiembre\n31 de octubre\n4. octubre, noviembre, diciembre\n31 de diciembre\n31 de enero\nPor ejemplo, normalmente tiene que declarar los salarios que \npaga durante el 1er trimestre —que abarca los meses de enero \nhasta marzo— a más tardar para el 30 de abril. Si hace depósitos a \nsu debido tiempo y paga los impuestos trimestrales en su totalidad, \npuede presentar para el 10o día del 2o mes siguiente al final del \ntrimestre. Por ejemplo, si usted hizo depósitos a su debido tiempo \nen su totalidad durante el 1er trimestre, puede presentar el \nFormulario 941 el 10 de mayo.\nSi recibimos el Formulario 941 después de la fecha de \nvencimiento, lo trataremos como si fuera presentado a tiempo si el \nsobre que contiene el Formulario 941 está debidamente rotulado, \ntiene suficiente franqueo y el matasellos del Servicio Postal de los \nEE. UU. está fechado a más tardar en la fecha de vencimiento o, si \nse envió por medio de un servicio de entrega privado (PDS, por sus \nsiglas en inglés) aprobado por el IRS, a más tardar en la fecha de \nvencimiento. Si no sigue estas pautas, generalmente consideramos \nque el Formulario 941 fue presentado en la fecha en que de hecho \nse recibió. Para más información sobre los PDS, vea ¿Adónde \nDeberá Enviar la Declaración?, más adelante.\nSi la fecha de vencimiento para presentar una declaración es un \nsábado, domingo o día de fiesta oficial, podrá presentar su \ndeclaración el próximo día laborable.\n¿Cómo Deberá Completar el \nFormulario 941?\nEscriba a mano, a máquina o por medio de su computadora su EIN, \nnombre y dirección en los espacios provistos. También anote su \nnombre y su EIN en la parte superior de la página 2. No use su \nnúmero de Seguro Social (SSN, por sus siglas en inglés) ni su \nnúmero de identificación personal del contribuyente del IRS (ITIN, \npor sus siglas en inglés). Por lo general, anotará el nombre legal de \nsu negocio que usó al solicitar su EIN. Por ejemplo, si es dueño \núnico de su negocio, anotará “Roberto Herrera” en la línea que dice \n“Nombre (el nombre legal del negocio, no el nombre comercial)” y \n“Bicicletas Roberto” donde dice “Nombre comercial”. Deje en blanco \nla línea “Nombre comercial” si este nombre es igual al “Nombre legal \ndel negocio”.\nSi utiliza a un preparador de declaraciones de impuestos para \ncompletar el Formulario 941, asegúrese de que el preparador utilice \nel nombre legal del negocio tal como se escribió cuando solicitó su \nEIN.\nNúmero de identificación del empleador (EIN). Para asegurar \nque los negocios cumplan con las leyes federales del impuesto, el \nIRS se ocupa de controlar los pagos de impuesto mediante el uso \nde un sistema de números para identificar a los contribuyentes. El \nnúmero de identificación del empleador (EIN, por sus siglas en \ninglés) es un número especial y singular que consta de nueve \ndígitos que el IRS les expide a todas las sociedades anónimas y \nsociedades colectivas (partnerships), así como a algunos negocios \nde un sólo dueño. Todo negocio que tenga que obtener un EIN tiene \nque solicitar este número y anotarlo en toda declaración, pago o \ninforme de impuesto mientras esté en operación.\nSu negocio debe tener solamente un EIN. Si tiene más de un \nnúmero y no está seguro del número que debe usar, escriba a la \noficina del IRS donde suele presentar sus declaraciones de \nimpuestos (la dirección que usa cuando envía las declaraciones “Sin \nun pago”, indicada bajo ¿Adónde Deberá Enviar la Declaración?, \nmás adelante), o llame al IRS al 800-829-4933.\nSi usted no tiene un EIN, puede solicitar uno en línea accediendo \na IRS.gov/EIN; pulse sobre Español. También puede solicitar un EIN \nenviando el Formulario SS-4, Solicitud de Número de Identificación \ndel Empleador (EIN), al IRS por fax o por correo. Si el negocio \nprincipal se creó u organizó fuera de los Estados Unidos o de los \nterritorios de los EE. UU., también puede solicitar un EIN llamando \nal 267-941-1099 (llamada con cargos). Si usted no ha recibido su \nEIN antes de la fecha de vencimiento del Formulario 941, pesente la \ndeclaración en papel y anote “Applied For” (Solicitado) y la fecha en \nque solicitó el EIN en el espacio correspondiente al EIN.\nSi usted presenta su declaración de impuestos \nelectrónicamente, un EIN válido se requiere en el momento \nde presentar su declaración. Si no provee un EIN válido, la \ndeclaración no será aceptada. Esto puede resultar en multas.\nAsegúrese siempre que el EIN que aparezca en el \nformulario que presenta sea exactamente igual al EIN que el \nIRS le asignó a su negocio. No use su SSN ni su ITIN en \nningún formulario que pida un EIN. Si usó un EIN (incluyendo un EIN \nde un dueño anterior) en el Formulario 941 que es diferente del EIN \ndeclarado en el Formulario W-3, vea Box h—Other EIN used this \nyear (Casilla h —Otro EIN usado este año) en las Instrucciones \ngenerales para los Formularios W-2 y W-3. En el Formulario W-3 \nPRECAUCION\n´\n!\nCONSEJO\n6\nInstrucciones para el Formulario 941 (sp) (03-2024)\n", "(PR), Otro EIN usado este año se declara en el recuadro F. La \npresentación de un Formulario 941 con un EIN incorrecto o el uso \nde un EIN que pertenece a otro negocio puede resultar en multas y \ndemoras en la tramitación de su declaración.\nSi cambia el nombre legal de su negocio, la dirección de su \nnegocio o la parte responsable... Notifíquele al IRS \ninmediatamente si cambia el nombre legal de su negocio, la \ndirección de su negocio o la parte responsable.\n• Escriba a la oficina del IRS donde usted presenta sus \ndeclaraciones (utilizando la dirección “Sin un pago”, que se \nencuentra bajo ¿Adónde Deberá Enviar la Declaración?, más \nadelante) para notificarle al IRS sobre todo cambio en el nombre \nlegal de su negocio. Vea la Publicación 1635 para saber si necesita \nsolicitar un EIN nuevo.\n• Complete y envíe por correo el Formulario 8822-B para notificarle \nal IRS sobre un cambio en la dirección de su negocio o en la parte \nresponsable. No envíe el Formulario 8822-B junto con su Formulario \n941. Si desea ver la definición de “parte responsable”, vea las \nInstrucciones para el Formulario SS-4.\nMarque el Recuadro para el Trimestre\nDebajo de Informe para este trimestre de 2024 en la parte \nsuperior del Formulario 941, marque el recuadro apropiado del \ntrimestre para el cual presenta esta declaración. Asegúrese de que \nel trimestre en cuestión sea el mismo que aparece en todo Anexo B \n(Formulario 941), Registro de la Obligación Tributaria para los \nDepositantes de Itinerario Bisemanal, que usted adjunte y, si \ncorresponde, en el Anexo R (Formulario 941).\nCómo Completar y Presentar el Formulario 941\nAnote las partidas en el Formulario 941 tal como se indica a \ncontinuación para permitir escaneo y tramitación:\n• Use letra de imprenta de fuente Courier de 10 puntos (si es \nposible) para cada anotación que escriba a maquina o con \ncomputadora para completar su formulario. Los formularios en \nformato de documento portátil (PDF, por sus siglas en inglés) en \nIRS.gov tienen campos editables con especificaciones de fuentes \naceptables.\n• Omita el signo de dólares y puntos decimales. El uso de comas \nes opcional. Anote las cantidades en dólares de la línea vertical \ndivisoria a la izquierda y los centavos a la derecha de la línea \nvertical. No redondee las cantidades a números enteros. Siempre \nanote la cantidad para los centavos, aun cuando éstos sean ceros.\n• Deje en blanco (menos las líneas 1, 2 y 12) todo espacio para \nanotar datos que tengan un valor de cero.\n• Use el signo de menos al anotar cantidades negativas (si es \nposible). De otra manera, use paréntesis.\n• Anote su nombre y su EIN en todas las páginas.\n• Anote su nombre, EIN, “Formulario 941” y el período tributario y el \ntrimestre en todos los documentos.\n• Engrape todas las hojas en la parte superior izquierda de la \ndeclaración al presentarla.\nComplete ambas páginas. Tiene que completar ambas páginas \ndel Formulario 941 y firmar la segunda página. Si no lo hace, podrá \ncausar demoras en la tramitación de su declaración.\nAviso Requerido a los Empleados sobre el \nCrédito por Ingreso de Trabajo (EIC)\nPara notificar a los empleados sobre el crédito por ingreso de \ntrabajo (EIC, por sus siglas en inglés), tiene que proveer a los \nempleados, excepto a los empleados en la Samoa Estadounidense, \nGuam, Puerto Rico, la CNMI y las USVI, uno de los siguientes \ndocumentos:\n• Un Formulario W-2 que tenga la información requerida sobre el \nEIC en el reverso de la Copia B.\n• Un Formulario W-2 sustitutivo con la misma información del EIC \nen el reverso de la copia del empleado, es decir, en la Copia B del \nFormulario W-2 del IRS.\n• El Aviso 797, Possible Federal Tax Refund Due to the Earned \nIncome Credit (EIC) (Posible reembolso de impuestos federales \ndebido al crédito por ingreso de trabajo o EIC, por sus siglas en \ninglés).\n• Su declaración escrita con la misma redacción que el Aviso 797.\nPara más información, vea el apartado 10 de la Publicación 15, \nla Publicación 596 y IRS.gov/EIC (pulse sobre Español).\nConciliación de los Formularios 941 con el \nFormulario W-3\nLas referencias al Formulario W-2 también aplican al \nFormulario 499R-2/W-2PR y las referencias al Formulario \nW-3 también aplican al Formulario W-3 (PR), a menos que \nse especifique lo contrario.\nEl IRS concilia las cantidades declaradas en sus cuatro \nFormularios 941 trimestrales con las cantidades declaradas en los \nFormularios W-2 totalizadas en su Formulario W-3, Transmittal of \nWage and Tax Statements (Transmisión de comprobantes de \nsalarios y retención de impuestos). Si las cantidades no \nconcuerdan, es posible que el IRS o la Administración del Seguro \nSocial (SSA, por sus siglas en inglés) se comunique con usted. Las \ncantidades que se concilian son las siguientes:\n• Impuestos federales sobre los ingresos retenidos.\n• Salarios sujetos al impuesto del Seguro Social.\n• Propinas sujetas al impuesto del Seguro Social.\n• Salarios y propinas sujetos al impuesto del Medicare.\nPara más información, vea el apartado 12 de la Publicación 15 y \nlas Instrucciones para el Anexo D (Formulario 941).\n¿Adónde Deberá Enviar la \nDeclaración?\nLe exhortamos a presentar el Formulario 941 electrónicamente. \nAcceda a IRS.gov/EmploymentEfile y pulse sobre Español para más \ninformación sobre cómo presentar por medios electrónicos. Si usted \npresenta una declaración en papel, la dirección a la cual enviará su \ndeclaración depende de si se incluye o no un pago al presentar su \nFormulario 941. Envíe por correo su declaración a la dirección que \naparece para su localización en la tabla a continuación.\nLos PDS no pueden entregar correspondencia a los apartados \npostales. Tiene que usar el Servicio Postal de los EE. UU. si envía \ncorrespondencia a una dirección que contiene un apartado postal. \nAcceda a IRS.gov/PDS para un listado actualizado de los PDS. Para \nla dirección postal a utilizar si está usando un PDS, acceda a \nIRS.gov/PDSstreetAddresses. Seleccione la dirección postal listada \nen la página web que se encuentre en el mismo estado que la \ndirección a la que usted enviaría por correo sus declaraciones \npresentadas sin un pago, como se muestra a continuación.\nDirecciones Postales para el Formulario 941\nSi su ubicación es en...\nSin un pago...\nCon un pago...\nConnecticut, Delaware, District of \nColumbia, Georgia, Illinois, Indiana, \nKentucky, Maine, Maryland, \nMassachusetts, Michigan, New \nHampshire, New Jersey, New York, \nNorth Carolina, Ohio, Pennsylvania, \nRhode Island, South Carolina, \nTennessee, Vermont, Virginia, West \nVirginia, Wisconsin \nDepartment of the \nTreasury\nInternal Revenue \nService\nKansas City, MO \n64999-0005\nInternal Revenue \nService \nP\n.O. Box 806532\nCincinnati, OH \n45280-6532\nAlabama, Alaska, Arizona, Arkansas, \nCalifornia, Colorado, Florida, Hawaii, \nIdaho, Iowa, Kansas, Louisiana, \nMinnesota, Mississippi, Missouri, \nMontana, Nebraska, Nevada, New \nMexico, North Dakota, Oklahoma, \nOregon, South Dakota, Texas, Utah, \nWashington, Wyoming\nDepartment of the \nTreasury \nInternal Revenue \nService \nOgden, UT \n84201-0005\nInternal Revenue \nService \nP\n.O. Box 932100\nLouisville, KY \n40293-2100\nCONSEJO\nInstrucciones para el Formulario 941 (sp) (03-2024)\n7\n", "Si la ubicación legal de su residencia o \nlugar principal de negocio no es en \nningún estado, incluyendo a los \nempleadores de la Samoa \nEstadounidense, Guam, la CNMI, las \nUSVI y Puerto Rico\nInternal Revenue \nService \nP\n.O. Box 409101\nOgden, UT 84409\nInternal Revenue \nService \nP\n.O. Box 932100\nLouisville, KY \n40293-2100\nDirección especial para presentar \npor parte de organizaciones exentas; \nentidades gubernamentales federales, \nestatales y locales; y entidades \ngubernamentales de tribus indígenas \nestadounidenses, sin tener en cuenta \nsu ubicación...\nDepartment of the \nTreasury \nInternal Revenue \nService\nOgden, UT \n84201-0005\nInternal Revenue \nService \nP\n.O. Box 932100\nLouisville, KY \n40293-2100\nSu dirección para presentar la declaración puede haber \ncambiado de la que utilizó para declarar el impuesto sobre \nla nómina en años anteriores. No envíe el Formulario 941 ni \nningún pago a la SSA.\nCómo Hacer los Depósitos de Sus \nImpuestos\nUsted tiene que depositar todo impuesto electrónicamente \npor transferencia electrónica de fondos (EFT). Para obtener \nmás información, vea Los depósitos del impuesto federal \ntienen que efectuarse por transferencia electrónica de fondos (EFT) \nbajo Recordatorios, anteriormente.\n¿Tiene que Depositar Sus Impuestos?\nPuede que tenga que depositar los impuestos federales sobre los \ningresos que retuvo, y los impuestos del Seguro Social y los \nimpuestos del Medicare correspondientes tanto al empleador como \nal empleado.\n• Si el total de sus impuestos después de considerar los \najustes y créditos no reembolsables (línea 12) es menos de \n$2,500 para el trimestre actual o el trimestre anterior y usted \nno tuvo una obligación de depositar $100,000 el próximo día \ndurante el trimestre actual. No tiene que hacer un depósito. Para \nevitar una multa, tiene que pagar cualquier cantidad adeudada en \nsu totalidad con una declaración presentada a su debido tiempo o \ntiene que depositar cualquier cantidad que adeude para la fecha de \nvencimiento de la declaración. Para más información sobre cómo \npagar junto con una declaración presentada a tiempo, vea las \ninstrucciones para la línea 14, más adelante. Si no está seguro si su \nobligación tributaria para el trimestre actual será menos de $2,500 \n(y su obligación para el trimestre anterior no fue menos de $2,500), \nhaga los depósitos según las reglas del itinerario mensual o \nbisemanal para evitar multas por no depositar (FTD, por sus siglas \nen inglés).\n• Si el total de sus impuestos después de considerar los \najustes y créditos no reembolsables (línea 12) es $2,500 o \nmás para el trimestre actual y el trimestre anterior. Tiene que \nhacer depósitos conforme a su itinerario de depósitos. Vea el \napartado 11 de la Publicación 15 para la información sobre los \npagos efectuados de acuerdo con la regla de la exactitud de los \ndepósitos y las reglas sobre los depósitos del impuesto federal.\n¿Cuándo Tiene que Depositar Sus Impuestos?\nDetermine si Es Depositante de Itinerario Mensual \no Bisemanal para el Trimestre\nEl IRS usa dos clases de reglas de depósito para determinar \ncuándo los negocios tienen que depositar sus impuestos del Seguro \nSocial, del Medicare y federales sobre los ingresos retenidos. Esos \nitinerarios le informarán cuándo debe hacer un depósito después de \nun día de pago.\nSu itinerario de depósitos no se determina por la frecuencia en \nque le paga a sus empleados. Su itinerario de depósitos depende \ndel total de la obligación tributaria que declaró en el Formulario 941 \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\ndurante el período retroactivo de los 4 trimestres anteriores (del 1 de \njulio del segundo año natural anterior (penúltimo año) al 30 de junio \ndel año natural pasado). Vea el apartado 11 de la Publicación 15 \npara más detalles. Si presentó el Formulario 944 en 2022 o 2023, su \nperíodo retroactivo es el año natural 2022.\nAntes del comienzo de cada año natural, tiene que determinar \ncuál de los itinerarios de depósitos tiene que usar.\n• Si declaró $50,000 o menos por concepto de impuestos durante \nel período retroactivo, usted es depositante de itinerario \nmensual.\n• Si declaró más de $50,000 por concepto de impuestos durante el \nperíodo retroactivo, usted es depositante de itinerario bisemanal.\nSi usted es depositante de itinerario mensual y acumula \n$100,000 o más por concepto de impuestos en cualquier \ndía durante el período de depósito, entonces se convierte \nen depositante de itinerario bisemanal en el próximo día y al menos \npor el resto del año natural y el año natural siguiente. Vea $100,000 \nNext Day Deposit Rule (Regla de depositar $100,000 el próximo día) \nen el apartado 11 de la Publicación 15 para más información. El \nlímite superior de la obligación tributaria de $100,000 que requiere \nun depósito al día siguiente se determina antes de considerar \ncualquier reducción de su obligación por créditos no reembolsables.\n¿Qué Hay que Saber acerca de las \nMultas e Intereses?\nCómo Evitar el Pago de Multas e Intereses\nPuede evitar el pago de multas e intereses si hace todo lo indicado \na continuación:\n• Deposita o paga los impuestos cuando se debe hacer.\n• Presenta a su debido tiempo su Formulario 941 debidamente \ncompletado.\n• Declara correctamente su obligación tributaria.\n• Entrega cheques válidos para el pago de los impuestos.\n• Entrega los Formularios W-2 correctos a sus empleados.\n• Presenta el Formulario W-3 y la Copia A del Formulario W-2 ante \nla SSA a su debido tiempo y sin errores.\nSe cobran multas e intereses sobre los impuestos pagados fuera \nde plazo y sobre las declaraciones presentadas fuera de plazo a \nuna tasa fijada conforme a la ley. Vea los apartados 11 y 12 de la \nPublicación 15 para más detalles.\nUse el Formulario 843 para solicitar una reducción en los \nintereses o multas que le han sido gravados. No solicite la reducción \nde multas o intereses en el Formulario 941 o 941-X.\nSi recibe una notificación de multas después de que haya \npresentado esta declaración, responda a la notificación con una \nexplicación y determinaremos si cumple el criterio de lo que se \nconsidera ser causas razonables. No adjunte dicha explicación \ncuando presente su declaración.\nSi los impuestos federales sobre los ingresos y los \nimpuestos del Seguro Social y del Medicare que se tienen \nque retener (es decir, los impuestos del fondo fiduciario) no \nse retienen o no se depositan o no se pagan al United States \nTreasury (Tesoro de los Estados Unidos), se le podría imponer una \nmulta por recuperación del fondo fiduciario. La multa es del 100% \ndel impuesto al fondo fiduciario adeudado. Si estos impuestos no \npagados no se le pueden cobrar inmediatamente al empleador o al \nnegocio, la multa por recuperación del fondo fiduciario puede ser \nimpuesta a todas las personas que el IRS determine que son \nresponsables del cobro, de la contabilidad o del pago por estos \nimpuestos y que intencionalmente no lo hacen. Vea el apartado 11 \nde la Publicación 15 para más información. La multa por \nrecuperación del fondo fiduciario no aplicará a ninguna cantidad de \nlos impuestos al fondo fiduciario que un empleador retenga en \nanticipación de cualquiera de los créditos al que tenga derecho.\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\n8\nInstrucciones para el Formulario 941 (sp) (03-2024)\n", "Ajuste al Impuesto sobre las Propinas\nSi, para el día 10 del mes siguiente al mes en que recibió la \ndeclaración de propinas del empleado, no tiene suficientes fondos \ndel empleado para retener la parte correspondiente al empleado de \nlos impuestos del Seguro Social y del Medicare, entonces ya no \ntendrá que recaudarlos. Declare la cantidad de las propinas en su \ntotalidad en la línea 5b (Propinas sujetas al impuesto del Seguro \nSocial), en la línea 5c (Salarios y propinas sujetos al impuesto \ndel Medicare) y, si cumple con la cantidad del límite superior, en la \nlínea 5d (Salarios y propinas sujetos a la retención del \nImpuesto Adicional del Medicare). Incluya en la línea 9, como un \najuste negativo, el total de la parte no recaudada correspondiente al \nempleado de los impuestos del Seguro Social y del Medicare.\nInstrucciones Específicas:\nParte 1: Conteste estas Preguntas \npara este Trimestre\n1. Número de Empleados que Recibieron \nSalarios, Propinas u Otras Remuneraciones\nAnote el número de empleados en su nómina durante el período de \npago que incluya el 12 de marzo, el 12 de junio, el 12 de septiembre \no el 12 de diciembre del trimestre indicado en la parte superior del \nFormulario 941. No incluya:\n• Empleados domésticos,\n• Empleados que no reciben salarios durante el período de \nnómina,\n• Empleados agropecuarios,\n• Personas jubiladas o\n• Miembros activos de las Fuerzas Armadas de los Estados \nUnidos.\nEmpleadores en Samoa Estadounidense, Guam, la CNMI, \nlas USVI y Puerto Rico pueden omitir las líneas 2 y 3, a \nmenos que tengan empleados que estén sujetos a la \nretención del impuesto sobre la nómina de los Estados Unidos.\n2. Salarios, Propinas y Otras Remuneraciones\nAnote en la línea 2 las cantidades que también se incluyen en la \ncasilla 1 de los Formularios W-2 de sus empleados. Vea Box \n1—Wages, tips, other compensation (Casilla 1 —Salarios, propinas \ny otras remuneraciones) en las Instrucciones Generales para los \nFormularios W-2 y W-3 para más detalles. Incluya toda \ncompensación por enfermedad pagada por su agente. También \nincluya toda compensación por enfermedad pagada por un tercero \npagador que no sea su agente (por ejemplo, una compañía de \nseguros) si se le notificó a tiempo sobre los pagos y el tercero \npagador le transfirió la obligación de los impuestos \ncorrespondientes al empleador a usted.\nSi usted es un tercero pagador de compensación por \nenfermedad y no es un agente del empleador, no incluya aquí el \npago por enfermedad que le pagó a los empleados de tenedores de \npólizas (policyholders) si le notificó a tiempo a los tenedores de la \npóliza de los pagos. Vea el apartado 6 de la Publicación 15-A, \nEmployer’s Supplemental Tax Guide (Guía tributaria suplementaria \npara empleadores) para más información sobre la declaración de la \ncompensación por enfermedad y los procedimientos para transferir \nla obligación correspondiente al empleador.\n3. Impuesto Federal sobre los Ingresos \nRetenido de Salarios, Propinas y Otras \nRemuneraciones\nAnote el impuesto federal sobre los ingresos de salarios que retuvo \n(o que estuvo obligado a retener) a sus empleados sobre los \nsalarios, las propinas, las prestaciones suplementarias sujetas a \nimpuesto y los beneficios suplementarios de la compensación por \ndesempleo correspondiente a este trimestre. No incluya ningún \nCONSEJO\nimpuesto sobre el ingreso retenido por un tercero pagador de \ncompensación por enfermedad, aun si lo declaró en los Formularios \nW-2. Usted conciliará la cantidad de esta diferencia en el Formulario \nW-3. También incluya aquí cualquier impuesto sobre artículos de \nuso y consumo que se le exigió que retuviera de beneficios para \nmiembros de la alta gerencia de contingencia por la pérdida de \nempleo (sección 4999). Para obtener información sobre el \ntratamiento del impuesto sobre la nómina de las prestaciones \nsuplementarias, vea la Publicación 15-B, Employer’s Tax Guide to \nFringe Benefits (Guía tributaria para empleadores sobre las \nprestaciones suplementarias). Para obtener información sobre los \nbeneficios de compensación por desempleo suplementario y pagos \npor acuerdo de beneficios para miembros de la alta gerencia de \ncontingencia por la pérdida de empleo, vea el apartado 5 de la \nPublicación 15-A.\nSi es un tercero pagador de compensación por enfermedad, \nanote el impuesto federal sobre los ingresos que retuvo (o se le \nrequiera retener) en los pagos de compensación por enfermedad de \nterceros aquí.\n4. Si No Hay Salarios, Propinas ni Otras \nRemuneraciones Sujetos a los Impuestos del \nSeguro Social y del Medicare...\nSi no hay salarios, propinas ni otras remuneraciones en la línea 2 \nsujetos a los impuestos del Seguro Social y del Medicare, marque el \nrecuadro en la línea 4. Si esta pregunta no le corresponde, deje en \nblanco el recuadro. Para más información sobre los salarios exentos \ndel impuesto, vea el apartado 15 de la Publicación 15. Para \nexcepciones religiosas, vea el apartado 4 de la Publicación 15-A.\nSi es empleador gubernamental, los salarios que paga no \nestán exentos automáticamente de los impuestos del \nSeguro Social y del Medicare. Sus empleados podrían estar \namparados por la ley o por un acuerdo voluntario con la SSA \nconforme a la sección 218. Para más información, vea la \nPublicación 963, Federal-State Reference Guide (Guía de consulta \nfederal y estatal).\n5a a 5e. Salarios y Propinas Sujetos a los \nImpuestos del Seguro Social y del Medicare...\n5a. Salarios sujetos al impuesto del Seguro Social. Anote el \ntotal de los salarios, compensación por enfermedad y prestaciones \nsuplementarias sujetos al impuesto del Seguro Social que le pagó a \nsus empleados durante el trimestre. Para este propósito, la \ncompensación por enfermedad incluye los pagos hechos a sus \nempleados por una compañía de seguros y por los cuales usted fue \nnotificado oportunamente por dicha compañía de seguros. Vea el \napartado 6 de la Publicación 15-A para más información sobre la \ndeclaración de compensación por enfermedad. Vea las \ninstrucciones para la línea 8 para información sobre un ajuste que \nes posible que necesite hacer en el Formulario 941 para la \ncompensación por enfermedad.\nAnote la cantidad antes de descontar las deducciones de \nnómina. No incluya propinas en esta línea. Para más información \nsobre los tipos de salarios sujetos a los impuestos del Seguro \nSocial, vea el apartado 5 de la Publicación 15.\nPara 2024, la tasa del impuesto del Seguro Social sobre los \nsalarios sujetos al impuesto es el 6.2% (0.062) correspondiente \ntanto al empleador como al empleado. Deje de pagar el impuesto \ndel Seguro Social sobre los salarios de un empleado y deje de \ndeclarar los salarios del empleado en la línea 5a cuando los salarios \nsujetos al impuesto y las propinas del empleado alcancen $168,600 \npara el año. Sin embargo, siga reteniéndole el impuesto del \nMedicare para todo el año sobre todos los salarios y propinas aun \ncuando se haya alcanzado la base salarial para el impuesto del \nSeguro Social de $168,600.\nPRECAUCION\n´\n!\nInstrucciones para el Formulario 941 (sp) (03-2024)\n9\n", "línea 5a (columna 1)\nx 0.124\nlínea 5a (columna 2)\n5b. Propinas sujetas al impuesto del Seguro Social. Anote el \ntotal de las propinas que sus empleados le hayan declarado durante \nel trimestre hasta que el total de las propinas y los salarios sujetos al \nimpuesto, incluyendo los salarios declarados en la línea 5a para un \nempleado alcance los $168,600 para el año. Incluya todas las \npropinas que su empleado le haya declarado aun cuando no haya \npodido retenerle el impuesto correspondiente al empleado del 6.2%. \nReducirá su total de impuestos por la cantidad de cualquier parte \ncorrespondiente al empleado de los impuestos del Seguro Social y \ndel Medicare no retenidos sobre las propinas más adelante en la \nlínea 9; vea Ajustes por propinas y por seguro de vida colectivo a \ntérmino del trimestre actual, más adelante. No incluya cargos por \nservicios en la línea 5b. Para más detalles sobre la diferencia entre \npropinas y cargos por servicio, vea el Revenue Ruling 2012-18 \n(Resolución Administrativa Tributaria 2012-18) que aparece en la \npágina 1032 del Internal Revenue Bulletin 2012-26 (Boletín de \nImpuestos Internos 2016-26), disponible en IRS.gov/irb/\n2012-26_IRB#RR-2012-18.\nSu empleado tiene que declararle las propinas en efectivo para \nel día 10 del mes siguiente al mes en que recibió dichas propinas. \nLas propinas en efectivo incluyen propinas pagadas en efectivo, \ncheque, tarjeta de débito y tarjeta de crédito. El informe debe incluir \npropinas cargadas (por ejemplo, cargos de las tarjetas de crédito y \ndébito) que usted le pagó a los empleados por pagos provenientes \nde tarjetas de crédito de los clientes, propinas que el empleado \nrecibió directamente de los clientes y propinas que recibió de otros \nempleados bajo cualquier acuerdo de propinas compartidas. Los \nempleados que reciben propinas directamente e indirectamente \ntienen que declararle las propinas a usted. No se requiere ningún \ninforme para meses en que las propinas sumen menos de $20. Los \nempleados pueden usar una declaración por escrito o informe \nelectrónico de propinas recibidas.\nNo incluya las propinas asignadas (descritas en el apartado 6 de \nla Publicación 15) en esta línea. En vez de incluirlas aquí, declárelas \nen el Formulario 8027. Las propinas asignadas no se declaran en el \nFormulario 941 y no están sujetas a la retención del impuesto \nfederal sobre los ingresos, del Seguro Social ni del Medicare.\nlínea 5b (columna 1)\nx 0.124\nlínea 5b (columna 2)\n5c. Salarios y propinas sujetos al impuesto del Medicare. \nAnote todos los salarios, propinas, compensación por enfermedad y \nprestaciones suplementarias tributarias sujetas al impuesto del \nMedicare. A diferencia de los salarios sujetos al Seguro Social, no \nhay límite sobre la cantidad de salarios sujetos al impuesto del \nMedicare.\nLa tasa del impuesto del Medicare es el 1.45% (0.0145) tanto \npara la parte del empleador como para la parte del empleado. \nIncluya todas las propinas que sus empleados le hayan declarado \ndurante el trimestre, aun cuando no haya podido retenerles la parte \ndel impuesto correspondiente a los empleados del 1.45%.\nlínea 5c (columna 1)\nx 0.029\nlínea 5c (columna 2)\nPara más información sobre las propinas, vea el apartado 6 de la \nPublicación 15. Vea las instrucciones para la línea 8 para \ninformación sobre un ajuste que es posible que necesite hacer en el \nFormulario 941 para la compensación por enfermedad.\n5d. Salarios y propinas sujetos a la retención del Impuesto \nAdicional del Medicare. Anote el total de los salarios, propinas, \npagos por enfermedad y prestaciones suplementarias tributarias \nque están sujetos a la retención del Impuesto Adicional del \nMedicare. Se le requiere comenzar la retención del Impuesto \nAdicional del Medicare en el período de pago en el que le paga a un \nempleado un salario de más de $200,000 y después continuar la \nretención en cada período de pago hasta el final del año natural. El \nImpuesto Adicional del Medicare sólo se le grava al empleado. No \nhay parte del Impuesto Adicional del Medicare que le corresponda \nal empleador. Todos los salarios que están sujetos al impuesto del \nMedicare están sujetos a la retención del Impuesto Adicional del \nMedicare si éstos se pagan en exceso del límite de $200,000.\nPara más información sobre qué salarios están sujetos al \nimpuesto del Medicare, vea el apartado 15 de la Publicación 15. \nPara más información sobre el Impuesto Adicional del Medicare, \nacceda a IRS.gov/ADMTfaqs. Vea las instrucciones para la línea 8 \npara información sobre un ajuste que es posible que necesite hacer \nen el Formulario 941 para la compensación por enfermedad.\nCuando los salarios y propinas exceden el límite superior de la \nretención de $200,000, tiene que incluir todas las propinas que sus \nempleados le hayan declarado durante el trimestre, aun cuando no \nhaya podido retenerles la parte del impuesto correspondiente a los \nempleados del 0.9% (0.009).\nlínea 5d (columna 1)\nx 0.009\nlínea 5d (columna 2)\n5e. Total del impuesto del Seguro Social y del Medicare. Sume \nlas cantidades de la columna 2 de las líneas 5a a 5d. Anote el \nresultado en la línea 5e.\n5f. Notificación y Solicitud de Pago Conforme a \nla Sección 3121(q): Impuesto Adeudado por \nPropinas no Declaradas\nAnote el saldo del impuesto adeudado que aparece en su Section \n3121(q) Notice and Demand (Notificación y solicitud de pago \nconforme a la sección 3121(q)) en la línea 5f. El IRS emite esta \nnotificación para informarle a un empleador de la cantidad de \npropinas recibidas por empleados que no fueron declaradas o que \nfueron declaradas de menos al empleador. El empleador no es \nresponsable de pagar la parte correspondiente al empleador de los \nimpuestos del Seguro Social y del Medicare por las propinas no \ndeclaradas hasta que el IRS le emita una notificación y solicitud de \npago conforme a la sección 3121(q) a dicho empleador. El impuesto \nadeudado pudo haber sido determinado a partir de las propinas \ndeclaradas al IRS en el Formulario 4137, Social Security and \nMedicare Tax on Unreported Tip Income (Impuestos del Seguro \nSocial y del Medicare sobre el ingreso de propinas no declaradas) \ndel empleado, u otras propinas que el IRS determinó que no fueron \ndeclaradas al empleador después de una revisión. Para información \nadicional, vea el Revenue Ruling 2012-18 (Resolución \nAdministrativa Tributaria 2012-18).\nDeposite el impuesto dentro del período de tiempo requerido que \nle corresponde a su itinerario de depósitos para evitar cualquier \nmulta. El impuesto es tratado como acumulado por el empleador en \nla parte titulada Date of Notice and Demand (Fecha de notificación y \nsolicitud), la cual está impresa en la notificación y solicitud de pago \nconforme a la sección 3121(q). El empleador tiene que incluir esta \ncantidad en la línea apropiada del formulario que corresponde a la \nobligación tributaria federal (la Parte 2 del Formulario 941 para un \ndepositante de itinerario mensual o en el Anexo B del Formulario \n941 para un depositante de itinerario bisemanal).\n6. Total de Impuestos antes de los Ajustes\nSume el total del impuesto federal sobre los ingresos de salarios, \npropinas y otras remuneraciones (línea 3); el total de los impuestos \ndel Seguro Social y del Medicare antes de cualquier ajuste (línea \n10\nInstrucciones para el Formulario 941 (sp) (03-2024)\n", "5e); y todo impuesto adeudado de la notificación y solicitud de pago \nconforme a la sección 3121(q) (línea 5f). Anote el resultado en la \nlínea 6.\n7 a 9. Ajustes al Impuesto\nAnote en las líneas 7 a 9 las cantidades del impuesto que resultaron \npor un ajuste del trimestre actual. Use un signo de menos (si es \nposible) para indicar un ajuste que reduzca el total de los impuestos \nanotados en la línea 6 en vez de usar paréntesis. Esto mejora la \nveracidad de los programas de computadoras (software) para \nescanear que utiliza el IRS. Por ejemplo, anote “-10.59” en vez de \n“(10.59)”. Sin embargo, si su programa de computadora sólo \npermite el uso de los paréntesis para declarar cantidades negativas, \npuede usarlos.\nAjustes del trimestre actual. En ciertos casos, tendrá que ajustar \nlas cantidades declaradas como impuestos del Seguro Social y del \nMedicare en la columna 2 de las líneas 5a a 5d para calcular su \nobligación tributaria correcta en el Formulario 941 para este \ntrimestre. Vea el apartado 13 de la Publicación 15.\n7. Ajustes por fracciones de centavos del trimestre actual. \nAnote los ajustes por fracciones de centavos (debido al redondeo \nde las cifras) que tienen que ver con la parte correspondiente al \nempleado de los impuestos del Seguro Social y del Medicare \nretenidos. La parte correspondiente al empleado de las cantidades \nindicadas en la columna 2 de las líneas 5a a 5d puede diferir un \npoco de las cantidades realmente retenidas de los pagos de sus \nempleados debido al redondeo de los impuestos del Seguro Social \ny del Medicare que ocurrió al aplicar las tasas estatutarias. Este \najuste puede ser un ajuste positivo o negativo.\n8. Ajustes por compensación por enfermedad del trimestre \nactual. Si su tercero pagador de compensación por enfermedad \npagada que no es su agente (por ejemplo, una compañía de \nseguros) le transfiere a usted la obligación por la parte \ncorrespondiente al empleador de los impuestos del Seguro Social y \nlos impuestos del Medicare, anote un ajuste negativo en la línea 8 \npara la parte correspondiente al empleado de los impuestos del \nSeguro Social y del Medicare que fueron retenidos y depositados \npor su tercero pagador de compensación por enfermedad sobre \nesta compensación. Si usted es el tercero pagador de \ncompensación por enfermedad y transfirió la obligación por la parte \ncorrespondiente al empleador de los impuestos del Seguro Social y \nlos impuestos del Medicare al empleador, anote un ajuste negativo \nen la línea 8 para cualquier parte correspondiente al empleador de \nestos impuestos que requieren ser pagados por el empleador. La \ncompensación por enfermedad tiene que incluirse en la línea 5a y la \nlínea 5c y, si cumple el límite superior de la retención, en la línea 5d.\nNo se declara ningún ajuste en la línea 8 por compensación por \nenfermedad que se paga a través de un tercero como agente del \nempleador. El agente del empleador no asume ningún riesgo de \nseguro y se le reembolsa en base al costo más los honorarios por el \npago de la compensación por enfermedad y cantidades similares. Si \nun empleador utiliza un agente para pagar por la compensación por \nenfermedad, el empleador declara los salarios en la línea 5a y la \nlínea 5c y, si se cumple el límite superior de la retención, en la línea \n5d, a menos que el empleador tenga un acuerdo de agencia con el \ntercero pagador que requiera que el tercero pagador haga el cobro, \nla declaración y/o el pago o el depósito de los impuestos sobre la \nnómina por compensación por enfermedad. Vea el apartado 6 de la \nPublicación 15-A para más información sobre la declaración por \ncompensación por enfermedad.\n9. Ajustes por propinas y por seguro de vida colectivo a \ntérmino del trimestre actual. Anote un ajuste negativo por:\n• La parte correspondiente al empleado de los impuestos del \nSeguro Social y del Medicare no retenidos sobre las propinas y\n• La parte correspondiente al empleado de los impuestos del \nSeguro Social y del Medicare no retenidos sobre las primas del \nseguro de vida colectivo a término pagadas para sus exempleados.\nVea las Instrucciones generales para los Formularios W-2 y W-3 \npara más información sobre cómo declarar la parte correspondiente \nal empleado de los impuestos del Seguro Social y del Medicare no \nrecaudados en el Formulario W-2.\nAjustes de trimestres anteriores. Si necesita corregir un ajuste \ndeclarado en un Formulario 941 presentado previamente, complete \ny presente el Formulario 941-X. El Formulario 941-X se utiliza para \nhacer ajustes o reclamar reembolsos y se presenta por separado \ndel Formulario 941. Vea el apartado 13 de la Publicación 15.\n10. Total de Impuestos después de los Ajustes\nCombine las cantidades que aparecen en las líneas 6 a 9 y anote el \nresultado en la línea 10.\n11. Crédito Tributario sobre la Nómina de \nPequeños Negocios Calificados por Aumentar \nlas Actividades Investigativas\nAnote la cantidad del crédito de la línea 12 del Formulario 8974 o, si \ncorresponde, de la línea 17.\nSi anota una cantidad en la línea 11, tiene que adjuntar el \nFormulario 8974. La revisión de diciembre de 2023 del \nFormulario 8974 indica que anote la cantidad de la línea 12 \no, si corresponde, de la línea 17, en la línea 11a del Formulario 941. \nEn vez de eso, la cantidad de la línea 12 del Formulario 8974, o si \ncorresponde, la línea 17, debe ser anotada en la línea 11 del \nFormulario 941.\n12. Total de Impuestos después de Considerar \nlos Ajustes y Créditos No Reembolsables\nReste la línea 11 de la línea 10 y anote el resultado en la línea 12. \nLa cantidad anotada en la línea 12 no puede ser menos de cero.\n• Si la cantidad de la línea 12 es menos de $2,500 y la línea \n12 de la declaración trimestral anterior fue menos de $2,500 y \nno incurrió en una obligación de depositar $100,000 el \npróximo día durante el trimestre actual. Puede pagar la cantidad \njunto con el Formulario 941 o puede depositarla. Para evitar una \nmulta, tiene que pagar cualquier cantidad que adeuda en su \ntotalidad con una declaración presentada oportunamente o tiene \nque depositar cualquier cantidad que adeuda antes de la fecha de \nvencimiento de la declaración. Para más información sobre cómo \npagar junto con una declaración presentada a tiempo, vea las \ninstrucciones para la línea 14, más adelante.\n• Si la cantidad de la línea 12 es $2,500 o más y la línea 12 de \nla declaración trimestral anterior fue de $2,500 o más, o si \nincurrió en una obligación de depositar $100,000 el próximo \ndía durante el trimestre actual. Tiene que hacer los depósitos \nrequeridos conforme a su itinerario de depósitos. La cantidad que \naparece en la línea 12 tiene que ser igual a la “Obligación total para \nel trimestre” que aparece en la línea 16 del Formulario 941 o a la \n“Obligación total para el trimestre” que aparece en el Anexo B \n(Formulario 941). Para más información, vea las instrucciones para \nla línea 16, más adelante.\nPara más información y reglas sobre los depósitos del impuesto \nfederal, vea Cómo Hacer los Depósitos de Sus Impuestos, \nanteriormente, y el apartado 11 de la Publicación 15.\nSi es depositante de itinerario bisemanal, tiene que \ncompletar el Anexo B (Formulario 941). Si no completa o \nenvía el Anexo B (Formulario 941), el IRS le puede imponer \nmultas basadas en toda la información que esté disponible.\n13. Total de Depósitos para este Trimestre\nAnote sus depósitos para este trimestre, incluyendo toda cantidad \npagada en exceso de un trimestre anterior que usted aplicó a esta \ndeclaración. Incluya también en esta cantidad toda cantidad pagada \nen exceso que usted aplicó proveniente de la presentación del \nFormulario 941-X, Formulario 941-X (PR) o Formulario 944-X en el \ntrimestre actual.\n14. Saldo Adeudado\nSi la cantidad de la línea 12 es mayor que la cantidad de la línea 13, \nanote la diferencia en la línea 14. De lo contrario, vea las \ninstrucciones para la línea 15, más adelante.\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nInstrucciones para el Formulario 941 (sp) (03-2024)\n11\n", "Nunca anote una cantidad en ambas líneas 14 y 15.\nNo tiene que pagar si la cantidad de la línea 14 es menos de $1. \nPor lo general, tendrá un saldo adeudado únicamente si el total de \nsus impuestos después de ajustes y créditos no reembolsables \n(línea 12) para el trimestre actual o el trimestre anterior es menos de \n$2,500 y usted no incurrió en una obligación de depositar $100,000 \nel próximo día durante el trimestre actual. Sin embargo, vea el \napartado 11 de la Publicación 15 para información sobre los pagos \nefectuados de acuerdo a la regla de la exactitud de los depósitos.\nSi se le requiere efectuar depósitos del impuesto federal, pague \nla cantidad indicada en la línea 14 mediante EFT. Si no se le requirió \nefectuar depósitos del impuesto federal (vea ¿Tiene que Depositar \nSus Impuestos?, anteriormente) o si usted es un depositante de \nitinerario mensual que efectúa un pago de acuerdo a la regla de la \nexactitud de los depósitos, puede pagar la cantidad indicada en la \nlínea 14 mediante EFT, tarjeta de crédito, tarjeta de débito, cheque, \ngiro o EFW. Para más información sobre las opciones de pago por \nmedios electrónicos, acceda a IRS.gov/Pagos.\nSi paga mediante EFT, tarjeta de crédito o tarjeta de débito, \npresente su declaración del impuesto a la dirección en la cual se \npresentan las declaraciones enviadas “Sin un pago”, indicada bajo \n¿Adónde Deberá Enviar la Declaración?, anteriormente, y no \npresente el Formulario 941-V, Comprobante de Pago.\nSi paga mediante cheque o giro, hágalo a la orden de “United \nStates Treasury” (Tesoro de los Estados Unidos). Anote su EIN, \n“Formulario 941” y el período tributario (“1er trimestre de 2024”, “2do \ntrimestre de 2024”, “3er trimestre de 2024” o “4to trimestre de 2024”) \nen su cheque o giro. Complete el Formulario 941-V y adjúntelo al \nFormulario 941.\nSi la línea 12 es $2,500 o más tanto en el Formulario 941 del \ntrimestre anterior como en el Formulario 941 del trimestre actual, y \nha depositado todas los impuestos cuando éstos se vencieron, el \nsaldo adeudado en la línea 14 debe ser cero.\nSi a usted se le requiere hacer los depósitos y, en su lugar, \npaga los impuestos con el Formulario 941, puede estar \nsujeto a multas. Vea ¿Tiene que Depositar Sus Impuestos?, \nanteriormente.\n¿Qué pasa si usted no puede pagar en su totalidad? Si no \npuede pagar la cantidad completa del impuesto que adeuda, puede \nsolicitar un plan de pagos a plazos por Internet. Puede solicitar un \nplan de pagos a plazos por Internet si:\n• No puede pagar la cantidad total que aparece en la línea 14,\n• La cantidad total que adeuda es $25,000 o menos y\n• Usted puede pagar la obligación en su totalidad dentro de 24 \nmeses.\nPara solicitar un acuerdo de pago usando la Solicitud en Línea \npara un Plan de Pagos, acceda a IRS.gov/OPA y pulse sobre \nEspañol.\nConforme a un plan de pagos a plazos, usted puede pagar la \ncantidad que adeuda en plazos mensuales. Hay ciertas condiciones \nque usted tiene que cumplir para establecer y mantener un plan de \npagos a plazos, tales como pagar la obligación dentro de 24 meses, \nefectuar todos los depósitos requeridos y presentar oportunamente \nlas declaraciones de impuestos durante el acuerdo.\nSi su plan de pagos a plazos se acepta, se le cobrará un cargo \nadministrativo y estará sujeto a multas e intereses sobre la cantidad \ndel impuesto que no ha sido pagado para la fecha de vencimiento \nde la declaración.\n15. Impuesto Pagado en Exceso\nSi la cantidad de la línea 13 es mayor que la cantidad de la línea 12, \nanote la diferencia en la línea 15.\nNunca anote una cantidad en ambas líneas 14 y 15.\nSi depositó más de la cantidad correcta para el trimestre, puede \noptar por que el IRS le reembolse la cantidad pagada en exceso o \nque ésta se le acredite a su próxima declaración. Marque solamente \nun recuadro en la línea 15. Si no marca ninguno de los recuadros, o \nPRECAUCION\n´\n!\nsi marca ambos recuadros, generalmente se le aplicará la cantidad \npagada en exceso a su próxima declaración. Independientemente \nde los recuadros que usted marque o no marque en la línea 15, \npodemos aplicar dicha cantidad pagada en exceso a cualquier \ncuenta tributaria vencida (en mora) que aparezca en nuestros \nregistros bajo su EIN.\nSi la cantidad de la línea 15 es menos de $1, le enviaremos un \nreembolso o se la aplicaremos a su próxima declaración de \nimpuestos únicamente si lo solicita por escrito.\nParte 2: Infórmenos sobre Su \nItinerario de Depósitos y Obligación \nTributaria para este Trimestre\n16. Obligación Tributaria para el Trimestre\nMarque uno de los recuadros en la línea 16. Siga las instrucciones \nde cada recuadro para determinar si necesita anotar su obligación \ntributaria mensual en el Formulario 941 o su obligación tributaria \ndiaria en el Anexo B (Formulario 941).\nExcepción de minimis (mínima). Si la cantidad de la línea 12 es \nmenos de $2,500 o la línea 12 de la declaración trimestral anterior \nfue menos de $2,500 y usted no incurrió en una obligación de \ndepositar $100,000 el próximo día durante el trimestre actual, \nmarque el primer recuadro en la línea 16 y pase a la Parte 3.\nSi la excepción de minimis (mínima) le aplica basado en el \ntrimestre anterior y la línea 12 del trimestre actual es \n$100,000 o más, tiene que proporcionar un registro de su \nresponsabilidad sobre los impuestos federales. Si usted es un \ndepositante de itinerario mensual, complete el itinerario de \ndepósitos que se encuentra en la línea 16 del Formulario 941. Si \nusted es un depositante de itinerario bisemanal, adjunte el Anexo B \n(Formulario 941).\nDepositante de itinerario mensual. Si declaró $50,000 o menos \npor concepto de impuestos durante el período retroactivo, usted es \ndepositante de itinerario mensual a menos que le corresponda la \nRegla de depositar $100,000 el próximo día que se explica en el \napartado 11 de la Publicación 15. Marque el segundo recuadro en la \nlínea 16 y anote su obligación tributaria para cada mes del trimestre. \nAnote su obligación tributaria en el mes correspondiente en las \nfechas en que pagó salarios a sus empleados, no la fecha en que la \nobligación de nómina se acumuló o los depósitos se efectuaron. \nSume las cantidades para cada mes. Anote el resultado en el \nrecuadro Obligación total para el trimestre.\nTenga presente que su obligación tributaria total para el trimestre \ntiene que ser igual al total de los impuestos indicados en la línea 12. \nSi no es así, se podría considerar que sus depósitos y pagos no \nfueron hechos oportunamente. No cambie su obligación tributaria \nen la línea 16 por ajustes declarados en cualquier Formulario 941-X.\nUsted es depositante de itinerario mensual para el año natural si \nla cantidad de sus impuestos del Formulario 941 declarados para el \nperíodo retroactivo es $50,000 o menos. El período retroactivo \nconsta de los 4 trimestres consecutivos que terminan el 30 de junio \ndel año anterior. Para 2024, el período retroactivo comienza el 1 de \njulio de 2022 y termina el 30 de junio de 2023. Vea el apartado 11 \nde la Publicación 15 para más detalles sobre las reglas de depósito. \nSi presentó el Formulario 944 en 2022 o en 2023, su período \nretroactivo es el año natural 2022.\nLas cantidades anotadas en la línea 16 son un resumen de \nsu obligación tributaria mensual y no es un resumen o \nregistro de los depósitos que efectuó. Si no declara \ncorrectamente sus obligaciones cuando se le requiere hacerlo o si \nes depositante de itinerario bisemanal y anota sus obligaciones en \nla línea 16 en lugar del Anexo B (Formulario 941), se le podría \nimponer una multa “promediada” FTD. Vea Multas relacionadas \ncon los depósitos en el apartado 11 de la Publicación 15 para más \ninformación.\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\n12\nInstrucciones para el Formulario 941 (sp) (03-2024)\n", "Cómo declarar ajustes de las líneas 7 a 9 en la línea 16. Si \nsu ajuste neto para algún mes es negativo y el mismo excede su \nobligación tributaria total para el mes, no anote una cantidad \nnegativa para el mes. En vez de hacer eso, anote “-0-” para el mes y \nlleve la porción no usada del ajuste al mes siguiente.\nDepositante de itinerario bisemanal. Si declaró más de $50,000 \npor concepto de impuestos para el período retroactivo, usted es \ndepositante de itinerario bisemanal. Marque el tercer recuadro en la \nlínea 16.\nTiene que completar el Anexo B (Formulario 941) y adjuntarlo al \npresentar el Formulario 941. No presente el Anexo B (Formulario \n941) con su Formulario 941 si es depositante de itinerario mensual.\nNo cambie su obligación tributaria en el Anexo B (Formulario \n941) por ajustes declarados en cualquier Formulario 941-X.\nAjuste de la obligación tributaria para el crédito tributario so-\nbre la nómina de pequeños negocios calificados por aumentar \nlas actividades investigativas (línea 11). Los depositantes de \nitinerario mensual y los depositantes de itinerario bisemanal tienen \nque tomar en cuenta el crédito tributario sobre la nómina de \npequeños negocios calificados por aumentar las actividades \ninvestigativas (línea 11) cuando declaren su obligación tributaria en \nla línea 16 o en el Anexo B (Formulario 941). La obligación tributaria \ntotal para el trimestre tiene que ser igual a la cantidad declarada en \nla línea 12. Si no toma en cuenta el crédito tributario sobre la nómina \nde pequeños negocios calificados por aumentar las actividades \ninvestigativas en la línea 16 o en el Anexo B (Formulario 941), podrá \ncausar que la línea 16 o el Anexo B (Formulario 941) se declare más \nque el total de la obligación tributaria declarada en la línea 12. No \nreduzca su obligación tributaria mensual declarada en la línea 16 ni \nsu obligación tributaria diaria declarada en el Anexo B (Formulario \n941) a una cantidad menor que cero.\nA partir del primer trimestre de 2023, el crédito tributario sobre la \nnómina de pequeños negocios calificados por aumentar las \nactividades investigativas se usa primero para reducir la parte \ncorrespondiente del empleador del impuesto del Seguro Social \n(hasta $250,000) para el trimestre y cualquier crédito restante se \nusa entonces para reducir la parte correspondiente del empleador \ndel impuesto del Medicare para el trimestre hasta que alcance cero. \nPara completar la línea 16 o el Anexo B (Formulario 941), tome en \ncuenta el crédito tributario sobre la nómina contra los impuestos del \nSeguro Social correspondiente al empleador comenzando con el \nprimer pago de nómina para el trimestre que incluye los pagos de \nsalarios a sus empleados sujetos a los impuestos del Seguro Social \nhasta utilizar el máximo de $250,000 del crédito contra la parte \ncorrespondiente al empleador del impuesto del Seguro Social y, \nluego, tome en cuenta la cantidad restante de cualquier crédito \ntributario sobre la nómina contra la obligación de la parte \ncorrespondiente al empleador del impuesto del Medicare \ncomenzando con el primer pago de nómina para el trimestre que \nincluye los pagos de salarios sujetos a los impuestos del Medicare a \nsus empleados. De acuerdo con las entradas en la línea 16 o en el \nAnexo B (Formulario 941), el crédito tributario sobre la nómina se \ndebe tener en cuenta al hacer los depósitos de los impuestos sobre \nla nómina. Si permanece algún crédito tributario sobre la nómina al \nfinal del trimestre que no se ha utilizado completamente porque \nexcede de $250,000 de la parte correspondiente al empleador del \nimpuesto del Seguro Social y la parte correspondiente al empleador \ndel impuesto del Medicare para el trimestre, el crédito en exceso \npuede ser transferido al siguiente trimestre y permitido como un \ncrédito tributario sobre la nómina para el siguiente trimestre. El \ncrédito tributario sobre la nómina no se puede utilizar como un \ncrédito contra la retención del impuesto sobre los ingresos, la parte \ncorrespondiente al empleado del impuesto del Seguro Social o la \nparte correspondiente al empleado del impuesto del Medicare. \nAdemás, el crédito tributario sobre la nómina restante no puede \naplicarse a años anteriores ni tomarse como un crédito contra \nsalarios pagados de trimestres anteriores.\nEjemplo. La Compañía Rosa es un empleador con un año \nnatural tributario que presentó oportunamente su declaración de \nimpuestos sobre los ingresos de 2023 el 15 de abril de 2024. La \nCompañía Rosa eligió tomar en el Formulario 6765 el crédito \ntributario sobre la nómina de pequeños negocios calificados por \naumentar las actividades investigativas. El tercer trimestre de 2024 \nes el primer trimestre que comienza después de que la Compañía \nRosa presentó la declaración de impuestos sobre los ingresos \nhaciendo la elección del crédito tributario sobre la nómina. Por lo \ntanto, el crédito tributario sobre la nómina se aplica contra la parte \nde la Compañía Rosa del impuesto del Seguro Social (hasta \n$250,000) y del impuesto del Medicare sobre los salarios pagados a \nlos empleados en el tercer trimestre de 2024. La Compañía Rosa es \nun depositante de itinerario bisemanal. La Compañía Rosa \ncompleta el Anexo B (Formulario 941) reduciendo la cantidad de la \nobligación tributaria anotada para el primer pago de nómina en el \ntercer trimestre de 2024 que incluye los salarios sujetos al impuesto \ndel Seguro Social por el menor de (1) su parte del impuesto del \nSeguro Social (hasta $250,000) sobre los salarios o (2) el crédito \ntributario sobre la nómina disponible. Si el crédito tributario sobre la \nnómina elegido es más que la parte de la Compañía Rosa del \nimpuesto del Seguro Social en el primer pago de nómina del \ntrimestre, el crédito tributario sobre la nómina en exceso se \ntrasladaría a los pagos de nómina en el tercer trimestre hasta que \nsea utilizado contra los $250,000 de la parte de la Compañía Rosa \ndel impuesto del Seguro Social para el trimestre. Si la cantidad del \ncrédito tributario sobre la nómina excede la parte correspondiente \nde la Compañía Rosa del impuesto del Seguro Social (hasta \n$250,000) sobre los salarios pagados a sus empleados en el tercer \ntrimestre, cualquier crédito restante se usa contra la parte \ncorrespondiente de la Compañía Rosa del impuesto del Medicare \npara el primer pago de nómina del trimestre y luego el exceso del \ncrédito tributario sobre la nómina se trasladaría a los pagos sobre la \nnómina sucesivos en el tercer trimestre hasta que se utilice contra la \nparte correspondiente de la Compañía Rosa del impuesto del \nMedicare para el trimestre. Si la Compañía Rosa todavía tiene un \ncrédito restante después de haber reducido su parte \ncorrespondiente del impuesto del Seguro Social (hasta $250,000) y \ndel impuesto del Medicare para el tercer trimestre, la cantidad \nrestante se tratará como un crédito tributario sobre la nómina contra \nla parte correspondiente del impuesto del Seguro Social ($250,000) \ny del impuesto del Medicare por los salarios pagados en el cuarto \ntrimestre. Si la cantidad restante del crédito tributario sobre la \nnómina excedió la parte correspondiente a la Compañía Rosa del \nimpuesto del Seguro Social (hasta $250,000) y del impuesto del \nMedicare sobre los salarios pagados en el cuarto trimestre, ésta \npodría ser trasladada y ser tratada como un crédito tributario sobre \nla nómina para el primer trimestre de 2025.\nParte 3: Infórmenos sobre Su \nNegocio\nEn la Parte 3, conteste sólo aquellas preguntas que le correspondan \na su negocio. Si alguna pregunta no le corresponde, déjela en \nblanco y pase a la Parte 4.\n17. Si se Ha Cerrado Su Negocio...\nSi cierra su negocio permanentemente o si ha dejado de pagar \nsalarios, tiene que presentar una declaración final. Para informarle al \nIRS que un Formulario 941 es su declaración final, marque el \nrecuadro de la línea 17 y anote la última fecha en la que pagó \nsalarios en el espacio provisto. Para requisitos adicionales de la \npresentación, incluyendo información sobre cómo adjuntar una \ndeclaración escrita a su declaración final, vea Si se Cierra Su \nNegocio, anteriormente.\n18. Si Es Empleador Estacional...\nSi contrata a empleados estacionales —por ejemplo, sólo para el \nverano o el invierno— marque el recuadro de la línea 18. El marcar \nel recuadro le indica al IRS que no debe esperar recibir cuatro \nFormularios 941 de usted durante el año porque no ha pagado \nsalarios con regularidad.\nPor lo general, no le solicitaremos información sobre \ndeclaraciones no presentadas si al menos una declaración sujeta a \nimpuestos se presenta cada año. Sin embargo, tiene que marcar el \nInstrucciones para el Formulario 941 (sp) (03-2024)\n13\n", "recuadro de la línea 18 en cada Formulario 941 que presente. De lo \ncontrario, el IRS esperará que se presente una declaración para \ncada trimestre.\nAdemás, al completar el Formulario 941, asegúrese de marcar el \nrecuadro de la parte superior de la declaración que corresponde al \ntrimestre en que declara salarios.\nParte 4: ¿Podemos Comunicarnos \ncon Su Tercero Autorizado?\nSi desea autorizar a algún empleado suyo, a un preparador de \nimpuestos remunerado o a otro individuo para que éste hable con el \nIRS sobre su Formulario 941, marque el recuadro “Sí” en la Parte 4. \nAnote el nombre, el número de teléfono y los cinco dígitos del \nnúmero de identificación personal (PIN, por sus siglas en inglés) del \nindividuo específico con quien podamos hablar —no el nombre de la \nempresa que preparó su declaración de impuestos. La persona \ndesignada puede escoger cualesquier cinco dígitos para su PIN.\nAl marcar el recuadro “Sí”, usted autoriza al IRS para que hable \ncon el tercero designado a fin de hacerle preguntas que surjan al \ntramitar su declaración de impuestos. Además, le permite a la \npersona designada que haga todo lo siguiente:\n• Facilitarnos toda información no incluida en su declaración.\n• Llamarnos para obtener información relacionada con la \ntramitación de su declaración.\n• Responder a ciertas notificaciones del IRS que usted haya \ncompartido con su tercero designado relacionadas con errores \nmatemáticos y con la preparación de su declaración. El IRS no le \nenviará notificaciones a su tercero designado.\nUsted no le autoriza a su tercero designado a obligarle a ningún \ncompromiso (por ejemplo, a pagar una obligación tributaria \nadicional), ni de otra manera representarlo a usted ante el IRS. Si \ndesea ampliar la autorización de su tercero designado, vea la \nPublicación 947, Cómo Ejercer ante el Servicio de Impuestos \nInternos (IRS) y el Poder Legal.\nLa autorización para un tercero designado vencerá \nautomáticamente en 1 año a partir de la fecha de vencimiento (sin \ntener en cuenta las prórrogas) para presentar su Formulario 941. Si \nusted o su tercero designado desea dar por finalizada la \nautorización, escriba a la oficina del IRS que provee servicio al área \nen donde usted está ubicado usando la dirección donde se envían \nlas declaraciones “Sin un pago”, indicada bajo ¿Adónde Deberá \nEnviar la Declaración?, anteriormente.\nParte 5: Firme Aquí\n(Funciones Aprobadas)\nComplete toda la información y firme el Formulario 941. Las \nsiguientes personas están autorizadas a firmar la declaración, \nsegún cada clase de entidad comercial.\n• Empresa de un sólo dueño: El individuo que posee el negocio \n(el propietario o dueño).\n• Sociedad anónima (incluyendo una compañía de responsa-\nbilidad limitada (LLC) que se trata como una sociedad anóni-\nma): El presidente, vicepresidente u otro funcionario principal que \nesté debidamente autorizado para firmar en nombre de dicha \nsociedad anónima.\n• Sociedad colectiva (incluyendo una compañía de responsa-\nbilidad limitada (LLC) que se trata como una sociedad colecti-\nva) u otra empresa no incorporada: Un socio, un miembro u otro \nfuncionario responsable y debidamente autorizado que tenga \nconocimiento de todas las operaciones y asuntos de la entidad.\n• Compañía de responsabilidad limitada (LLC) de un solo so-\ncio que se trata como una entidad no considerada como sepa-\nrada de su dueño (disregarded entity) para propósitos de los \nimpuestos federales sobre los ingresos: El dueño de la \ncompañía de responsabilidad limitada (LLC, por sus siglas en \ninglés) u otro funcionario principal que esté debidamente autorizado \na firmar en nombre de dicha entidad.\n• Fideicomiso o caudal hereditario: El fiduciario.\nEl Formulario 941 puede ser firmado por un agente debidamente \nautorizado para representar al contribuyente si se ha presentado un \npoder legal válido ante el IRS.\nMétodo alternativo de firma. Los ejecutivos de la sociedad \nanónima o agentes debidamente autorizados pueden firmar el \nFormulario 941 por medio de un sello de goma, aparato mecánico o \nprograma de computadora (software). Para más detalles y la \ndocumentación requerida, vea el Revenue Procedure 2005-39 \n(Procedimiento Administrativo Tributario 2005-39) que se encuentra \nen la página 82 del Internal Revenue Bulletin 2005-28 (Boletín de \nImpuestos Internos 2005-28), disponible en IRS.gov/irb/\n2005-28_IRB#RP-2005-39.\nPara Uso Exclusivo del Preparador Remunerado\nUn preparador remunerado tiene que firmar el Formulario 941 y \nproveer la información solicitada en la sección titulada Para Uso \nExclusivo del Preparador Remunerado en la Parte 5 si le pagó al \npreparador por haber preparado el Formulario 941 y dicho \npreparador no es empleado de la entidad que presenta la \ndeclaración. Los preparadores remunerados tienen que firmar las \ndeclaraciones de papel de su puño y letra. El preparador tiene que \nentregarle una copia adicional de la declaración además de la \ndeclaración que en sí será presentada ante el IRS.\nSi usted es preparador remunerado, anote su número de \nidentificación tributaria del preparador remunerado (PTIN, por sus \nsiglas en inglés) en el espacio provisto. Incluya su dirección \ncompleta. Si trabaja para una firma o una empresa, anote el nombre \ny el EIN de la empresa. Puede solicitar un PTIN por Internet o \npresentando el Formulario W-12. Para obtener más información \nsobre cómo solicitar un PTIN por Internet, acceda a IRS.gov/PTIN. \nNo puede usar su PTIN en lugar del EIN de la empresa que prepara \nla declaración.\nPor lo general, no complete esta sección si está preparando la \ndeclaración en su calidad de agente declarante y tiene un \nFormulario 8655 vigente y archivado con el IRS. Sin embargo, un \nagente declarante tiene que completar esta sección si dicho agente \nofreció asesoría legal; por ejemplo, aconsejarle al cliente sobre \ncómo determinar si los trabajadores son empleados o contratistas \nindependientes para propósitos de los impuestos federales.\nCómo Obtener Formularios, \nInstrucciones y Publicaciones del IRS\nPuede ver, descargar o imprimir la mayoría de los \nformularios, instrucciones y publicaciones que pueda \nnecesitar en IRS.gov/Forms. De lo contrario, acceda a \nIRS.gov/OrderForms y pulse sobre Español para hacer un pedido y \nrecibir los formularios por correo. El IRS tramitará su orden para \nformularios y publicaciones lo más pronto posible. No vuelva a \nenviar solicitudes que ya nos haya enviado. Puede obtener \nformularios y publicaciones más rápido en línea.\n14\nInstrucciones para el Formulario 941 (sp) (03-2024)\n", "El Aviso sobre la Ley de Confidencialidad de Información y la Ley de \nReducción de Trámites\nSolicitamos la información requerida en estos formularios para \ncumplir con las leyes que regulan la recaudación de los impuestos \nde los Estados Unidos. A usted se le requiere a facilitar la \ninformación solicitada. La necesitamos para asegurarnos de que \nestá cumpliendo con estas leyes y para permitirnos calcular y \nrecaudar la cantidad correcta de impuestos. La sección 6011 \nrequiere que usted proporcione la información solicitada si le \ncorresponde el impuesto. La sección 6109 requiere que usted \nprovea su número de identificación. Usted no está obligado a \nfacilitar la información solicitada en un formulario de impuesto sujeto \na la Paperwork Reduction Act (Ley de Reducción de Trámites), a \nmenos que el mismo muestre un número de control válido de la \nOffice of Management and Budget (Oficina de Administración y \nPresupuesto u OMB, por sus siglas en inglés). Los libros o registros \nrelacionados con un formulario o sus instrucciones tendrán que ser \nconservados mientras su contenido pueda ser utilizado en la \naplicación de toda ley de impuestos internos. Por lo general, las \ndeclaraciones de impuestos y toda información pertinente son \nconfidenciales, tal como lo requiere la sección 6103. Sin embargo, \nla sección 6103 permite, o requiere, que el IRS divulgue o provea la \ninformación contenida en su declaración de impuestos a ciertas \npersonas, tal como se estipula en el Código. Por ejemplo, podemos \ndivulgar su información tributaria al Departamento de Justicia para \ncasos de litigio civil y penal y a las ciudades, estados, el Distrito de \nColumbia y a los estados libres asociados con los Estados Unidos o \nterritorios estadounidenses a fin de ayudarlos a aplicar sus leyes \ntributarias respectivas. Podemos también divulgar dicha información \na otros países conforme a lo estipulado en un tratado tributario, a \nagencias del gobierno federal y estatal para hacer cumplir las leyes \npenales federales no tributarias o a agencias federales encargadas \nde hacer cumplir la ley y a agencias de inteligencia para combatir el \nterrorismo.\nEstimados de carga del contribuyente. Estos estimados \nincluyen a los formularios en la serie del Formulario 941, incluyendo \nlos anexos; Formularios CT-1, CT-2, SS-8, W-2, W-3, 940, 945, \n2032, 2678, 8027, 8027-T, 8453-EMP\n, 8850, 8879-EMP\n, 8922, 8952 \ny 8974, y sus anexos; y todos los formularios que los empleadores \nadjuntan a las declaraciones de impuestos relacionadas con el \nempleo y los comprobantes de salarios para los empleados \ncorrespondientes.\nLa siguiente tabla muestra estimados de carga basados en los \nrequisitos legales vigentes a partir del 15 de abril de 2023 para los \nempleadores que presentan formularios de declaración de \nimpuestos sobre la nómina y formularios de declaración de salarios. \nEl tiempo invertido y los gastos de bolsillo se presentan por \nseparado. La carga de tiempo es el tiempo dedicado a cumplir con \nlas responsabilidades de presentación de declaraciones de \ninformes del empleador que incluyen mantenimiento de registros, \npreparación y presentación de formularios y preparación y \nsuministro de comprobantes de salarios a empleados. Los gastos \nde bolsillo (“dinero”) incluyen todo costo incurrido para cumplir con \nlas responsabilidades de la declaración de informes del empleador. \nLa cantidad de los impuestos pagados no se incluye en la carga de \ndeclaración.\nLa carga de tiempo y dinero que se informa a continuación \nincluye todos los formularios y anexos asociados, en todos los \nmétodos de preparación para las declaraciones de impuestos e \ninformes del empleador. Son promedios nacionales y no reflejan \nnecesariamente una carga de información del empleador “típica”. La \nmayoría de los empleadores experimentan una carga inferior a la \ncarga de tiempo promedio, con una carga que varía \nconsiderablemente por el número de Formularios W-2 que presenta \nel empleador. Por ejemplo, la carga de tiempo promedio estimada \npara un empleador que emite cuatro Formularios W-2 es de 63 \nhoras (15.8 horas x 4) y $2,304 ($576 x 4). La carga promedia \nestimada para un empleador grande que emite 2,000 Formularios \nW-2 es 800 horas (2,000 x 0.4) y $28,000 (2,000 x $14).\nEstimado Promedio de Carga de Tiempo Anual\nTiempo\n Total \n(horas)\nMantener \nlos \nRegistros \n(horas)\nTiempo \nInvertido \nen \nActividad\nes de \nW-2 \n(horas)\nTodo el \nResto \ndel \nTiempo \n(horas)\nGastos \nde \nBolsillo\nTotal de \nCarga de \nTiempo\nMonetiza-\nda\nDeclarantes \ncon el \nFormulario 941\n65\n19\n4\n42\n$2,710\n$4,799\nDeclarantes \ncon el \nFormulario 943\n57\n16\n6\n35\n$935\n$1,955\nDeclarantes \ncon el \nFormulario 944\n24\n4\n3\n18\n$368\n$619\n Total de carga de tiempo monetizada = Horas monetizadas + Gastos de bolsillo.\nCarga de Tiempo Promedio Anual por Empleado \npor el Número de Empleados (Recuento de \nFormularios\nW-2)\nNúmero de Empleados\nTiempo Total \n(horas)\nGastos de Bolsillo\nTotal de Carga \nde Tiempo \nMonetizada\nTodos\n10.7\n$404\n$700\n1 a 5\n15.8\n$576\n$998\n6 a 10\n5.9\n$264\n$444\n11 a 25\n4.4\n$190\n$327\n26 a 50\n3.5\n$126\n$237\n51 a 100\n2.7\n$97\n$185\n101 a 250\n1.8\n$90\n$159\n251 a 500\n1.3\n$70\n$119\n501 a 1,000\n0.8\n$48\n$79\nMás de 1,000\n0.4\n$14\n$28\nDeclarantes con el \nFormulario 941\n10.5\n$408\n$705\nDeclarantes con el \nFormulario 943\n19.2\n$269\n$562\nDeclarantes con el \nFormulario 944\n12\n$198\n$334\n Total de carga de tiempo monetizada = Horas monetizadas + Gastos de bolsillo.\nComentarios. Si tiene comentarios acerca de la exactitud de \nestos estimados de tiempo o sugerencias que ayuden a que este \nformulario sea más sencillo, comuníquese con nosotros. Nos puede \nenviar comentarios desde el sitio web IRS.gov/FormComments. O \npuede enviar sus comentarios al Internal Revenue Service, Tax \nForms and Publications Division, 1111 Constitution Ave, NW, \nIR-6526, Washington, DC 20224. No envié el Formulario 941 a esta \ndirección. En vez de eso, vea ¿Adónde Deberá Enviar la \nDeclaración?, anteriormente.\nInstrucciones para el Formulario 941 (sp) (03-2024)\n15\n" ]
p5735.pdf	0224 Publ 5735 (PDF)	https://www.irs.gov/pub/irs-pdf/p5735.pdf	[ "THE FEDERAL EMPLOYEE/RETIREE \nDELINQUENCY INITIATIVE (FERDI)\nFiling Season Online — Tools, Tips, and Information\nIn our continued effort to promote tax compliance within the federal workforce, the IRS FERDI team \nis providing valuable filing season information. You can share the resources and information shown \nbelow with your employees as they begin to prepare and file their tax return, or to resolve other tax \nissues. Year-round tax preparation is for everyone. Remind your employees they need to think about \ntaxes during the year and not just when they file their tax return. What they do during the year may \naffect the amount of tax they could owe or refund they may expect next year.\nThe Standards of Ethical Conduct of the Executive Branch requires federal employees to file and pay \ntheir federal, state, and local income taxes accurately and on time, whether they owe additional tax \nor expect to receive a refund.\nTax Filing Season\nFederal employers play a vital role in helping employees understand their income tax responsibilities. \nEmpower your employees to comply with tax laws by educating and reminding them of their tax obligations.\nTake Steps to Educate Your Employees\n \nn Include tax compliance information in new employee orientation and pre-retirement seminars.\n \nn Incorporate and deliver tax compliance messages to employees throughout the year.\n \nn Share available resources to help educate your workforce on tax compliance, especially during the filing season.\nShare Ways to Stay Tax Compliant\nAs public servants, federal employees have an ethical duty to remain compliant. All federal employees must:\n \nn Accurately report tax liability by disclosing all income.\n \nn File tax returns on time, whether additional tax is owed, or a refund is anticipated.\n \nn Timely pay tax liabilities in full.\nFile Electronically and Use Direct Deposit for Refunds\nIt’s more important than ever to make sure returns filed are accurate. Avoid processing delays and refund \ndelays by avoiding paper returns. Whenever possible, file electronically with direct deposit.\n \nn If a return includes errors or is incomplete, it may require further review, which may slow the tax return \nprocessing and refund issuance.\n \nn Refund status updates are available within 24 hours after the IRS accepts an e-filed tax return and up to \nfour weeks after a paper return is mail. \n", "IRS Free File\nFiling tax returns electronically minimizes errors and allows for faster refunds. Employees can file electronically \nby using the IRS Free File program, available only through IRS.gov or the IRS2Go app. \n \nn The IRS’s Free File Program allows individuals who made $79,000 or less to file taxes electronically for free \nusing Free File guided tax software.\n \nn Members of the military and qualifying veterans can use MilTax, a Department of Defense program to file for \nfree, in some instances.\nChoosing a Preparer\nIRS.gov has several options for finding a tax preparer. \nReminder: Taxpayers, not the tax preparer, are responsible for information on the tax return once it is signed.\n \nn The IRS provides an online database to help locate authorized e-file providers who can electronically file \ntax returns.\n \nn Choosing a Tax Professional provides information for selecting a professional tax preparer.\n \nn The Directory of Federal Tax Return Preparers with Credentials and Select Qualifications can help find \npreparers in specific areas who currently hold professional credentials recognized by the IRS.\nOnline Resources\nAdditional help is available at IRS.gov or in Publication 17, Your Federal Income Tax (For Individuals).\nThe IRS Services Guide lists resources for individuals and tax professionals.\nFrequently Asked Questions (FAQs) provides answers to most commonly asked questions. Get the latest \ninformation and all articles within this flyer at IRS Newsroom. Access news releases, IRS topics that are \ncurrently in the news and IRS tax tips, all in one place.\nIRS on Social Media\nFollow the IRS’s official social media accounts and email subscription lists to stay current on the latest tax \ntopics and alerts.\nFor the latest updates on tax changes, scam alerts, initiatives, products, and services.\n \nn Download the IRS2Go mobile app,\n \nn Watch IRS YouTube videos, or\nFollow the IRS on Twitter, Facebook, LinkedIn and Instagram\nTax Season Alerts and Planning Ahead\nEmployees can get critical updates and news from the IRS. This special alerts page is designed to help \nanyone whether they are now preparing their tax return or are awaiting processing of a return or refund and \nthe latest updates on IRS letters, or notices. Newer updates will be placed at the top of this page; the IRS will \nalso provide critical updates through social media.\n", "Still Need to File a Return?\nNo need to wait, file electronically when you’re ready. If you haven’t filed your federal income tax return for \nthis year or for previous years, you should file your return as soon as possible regardless of your reason for \nnot filing. We have tools and resources available, such as the Interactive Tax Assistant (ITA) and FAQs.\nThere’s no penalty for failure to file if you’re due a refund. However, you risk losing a refund altogether if you \nfile a return or otherwise claim a refund after the statute of limitations has expired. An original return claiming \na refund must be filed within 3 years of its due date for a refund to be allowed in most instances.\nBookmark IRS.gov resources & online tools\nMake your first stop IRS.gov where you’ll find online tools to help you get the information you need. You can \nutilize these online resources to help file and pay taxes, find information about your account, and get answers \nto tax questions.\nThere’s no wait time or appointment needed — online tools and resources are available 24 hours a day. \nSome key resources available are:\nOnline Account\nCreate and use an online account to securely view important information needed to file your tax returns.\n \nn View any amount owed.\n \nn Set up an Online Payment Agreement.\n \nn Manage communication preferences to go paperless for certain IRS notices, or to receive email notification \nwhen the IRS sends a new digital notice.\nOnline Tax Assistance\nChat Bots were previously launched on the IRS.gov Payments \nand Additional Information on Payment Plans web pages. The \nbots provide self-help options to make one-time payments, \nanswer frequently asked questions, and provide notice clarification, with an option to escalate to a live Auto-\nmated Collection Services text chatter.\nText Chat allows the IRS to offer real-time chat assistance and enables assistors to exchange text messages, \nfiles, webpages, and other information, via secure messaging, to address inquiries. Use the “start a conversation” \nbutton, located on the bottom right of the page for these self-help options or to begin a chat with a live agent.\nVoice Bots mean less time on hold for taxpayers. The bots run on software powered by artificial intelligence \n(AI), which allows a caller to navigate the interactive voice response. IRS voice bots enable taxpayers to \nauthenticate their identity to establish payment plans, request a transcript and obtain information about their \naccounts, such as payoff details. \nThe Interactive Tax Assistant answers general tax law questions, including helping to determine if a type of \nincome is taxable or if someone is eligible to claim certain credits and deductions. \nStart a conversation\nPublication 5735 (Rev. 2-2024) Catalog Number 93772V Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5975.pdf	0524 Publ 5975 (PDF)	https://www.irs.gov/pub/irs-pdf/p5975.pdf	[ " \n \n \n \nPublication 5975 (5-2024) Catalog Number 95019F Department of the Treasury Internal Revenue Service publish.no.irs.gov \n \n \n \n \nGolden Parachute \nPayments Guide \nAudit Technique Guide for Examination of a \nTaxable Entity \nThis document is not an official pronouncement of the law or the position of the Service and cannot be \nused, cited, or relied upon as such. This guide is current through the revision date. Since changes may \nhave occurred after the revision date that would affect the accuracy of this document, no guarantees are \nmade concerning the technical accuracy after the revision date. \nThe taxpayer names and addresses shown in this publication are hypothetical. \nAudit Technique Guide Revision Date: 5/2024 \n \n \n \n \n \n \n \n \n", " \n \n \n \n2 \n \nTable of Contents \n \nI. Golden Parachute Payments Guide Overview……………………… 3 \nII. Potential Adjustments in a Golden Parachute Examination ……...4 \nIII. Golden Parachute Reporting Requirements………………………… 4 \nIV. Documents to Review in a Golden Parachute Examination……… 5 \nV. Nine Steps to Perform in a Golden Parachute Examination……… 7 \nVI. Form 1120 Examination Flow Chart………………………………… 12 \n \n \n \n \n \n", " \n \n \n \n3 \n \nI. \nGolden Parachute Payments Guide \nA. Overview \n(1) \nThe parachute examination can occur during the examination of a taxable \nentity (such as a corporation), an individual, or a tax-exempt organization’s return. \nAs the examination begins and throughout its course, the following points should \nbe considered: \n \n• The Internal Revenue Code (“IRC”) requires that the excise tax payable \nunder IRC 4999 be administered as an income tax. See IRC 4999(c)(2). \nAccordingly, the three-year statute of limitations of IRC 6501 will apply \nbecause, in most cases, there has not been a substantial understatement \nof income. \n \n• The outcome of the parachute examination may affect the tax return of a \ncurrent or former employee or independent contractor in another part of the \ncountry so steps should be taken to keep the statute open for such affected \ntaxpayers. \n \n• The IRC 280G final regulations concerning golden parachute payments by \ntaxable entities were issued on August 4, 2003, and became effective for \nany payment contingent on a change ownership or control occurring on or \nafter January 1, 2004. For payments contingent on a change in ownership \nor control occurring prior to January 1, 2004, taxpayers may rely on the \n1989 proposed regulations, 2002 proposed regulations, or as of August 4, \n2003, the final regulations. \n \n• The final Treasury Regulations 1.280G-1 were issued in question-and-\nanswer format. Any reference to questions and answers (Q/A) in this ATG \nrelate to the final regulations. The key code and regulations for Golden \nParachutes paid by taxable entities are IRC 280G; IRC 4999 and Treas. \nReg. 1.280G-1. \n \n• Item of Note: The Tax Cuts and Jobs Act of 2017 (“TCJA”) enacted IRC \n4960, which imposes an excise tax equal to the corporate tax rate \n(currently, 21%) on certain executive compensation arrangements of \n“applicable tax-exempt organizations” (“ATEO”). The tax is asserted on \ncompensation payments that are contingent on a covered employee’s \nseparation from employment. IRC 4960 became effective on or after \nDecember 31, 2017. \n \n• IRC 4960 examination resources can be found at Tax Cuts and Jobs Act \n(TCJA) Training Materials \| Internal Revenue Service (irs.gov) under Tax \nExempt Entities training materials section. Given these excise taxes are \nonly applicable to “ATEOs” as defined in IRC 4960(c)(1), if you need \nassistance regarding this issue, please refer it to TE/GE’s Exempt \n", " \n \n \n \n4 \n \nOrganizations Group. \n \nII. \nPotential Adjustments in a Golden Parachute Examination \nA. No deduction for Excess Parachute Payments \n(1) \nIf a payment made by a taxable entity is determined to be an excess \nparachute payment, the corporation is not allowed a deduction for that payment \nunder IRC 280G. \n \nB. Excise Tax Applicable to Recipient \n(1) \nAn excise tax of 20% is imposed on the recipient of such a payment from a \ntaxable corporation under IRC 4999. \n \nC. Payor Must Withhold \n(1) \nThe payor of the parachute payment must withhold the excise tax if the \npayment is wages. The payor of a parachute payment to an independent \ncontractor would not have a withholding requirement. \n \nIII. \nGolden Parachute Reporting Requirements \nA. Employees of Taxable Corporations \n(1) \nGenerally, wages plus golden parachute payments are reported in box 1, \nand federal income taxes along with the excise tax are reported in box 2 on Form \nW-2. The employee must include the 20% excise tax, reported in box 12 with a \ncode K on Form W-2, on the proper line of the other taxes section on Form 1040. \n \nB. Non-Employees \n(1) \nTotal golden parachute payments made to non-employees are reported on \nForm 1099-Misc in Box 7, Non-employee compensation. Any excess parachute \npayment is reported in box 14, “Excess Golden Parachute Payments”. \n \nC. IRC 162(m) and IRC 280G Correlation \n(1) \nIRC 162(m) provides that the $1 million limitation should be reduced by \nany amount of excess parachute payments. For example, if the chief executive \nofficer of a publicly held company received $2 million dollars from his company in \nthe year it was being acquired, of which $200,000 was excess parachute \n", " \n \n \n \n5 \n \npayments under IRC 280G, the IRC 162(m) limitation for the CEO would be \nreduced to $800,000 ($1,000,000 - $200,000). However, this provision for \nreducing the $1 million limitation for the excess parachute payment may not apply \nif the executive of the target is not considered a covered employee during the year \nof an acquisition since the target goes out of existence and his pay is not reported \nin the proxy statement. \n \nIV. \nDocuments to review in a Golden Parachute Examination \nA. SEC Documents \n(1) \nForm 10-K is the annual report filed with the SEC and provides a complete \nlisting of section 16(b) executives and directors, executive compensation, and the \nsecurity ownership of certain beneficial owners and management (although each \nof the foregoing may be deferred to the definitive proxy statement or the definitive \ninformation statement) as described in Section 16(b) of the Securities and \nExchange Act of 1934. Form 10-K provides information for equity compensation \nplans using a table format setting forth the (a) number of securities to be issued \n(b) weighted-average exercise price (c) additional shares available for future \ngrants. Any compensation plans adopted in the applicable year without \nstockholder approval are provided as an exhibit. Also, Form 10-K frequently \nreferences additional compensation plans that were previously filed with the SEC. \nThese compensation plans frequently include stock options, restricted stock, and \nother types of equity-based compensation for executives. Form 10-K may discuss \nthe vesting provisions of such equity-based compensation especially in the event \nof a change in ownership or control. \n(2) \nDEF 14A, known as the Definitive Proxy Statement, the annual proxy \nstatement required under Section 14(a) of the Securities and Exchange Act of \n1934, is the easiest place to look up information on executive compensation. This \nproxy statement is sent to the shareholders of record prior to the Annual Meeting \nand may contain information about specific stock options and compensation plans \nfor executives. It is more detailed than Form 10-K and provides specific detail as \nto the number of options granted and the total exercise price under the various \nplans. \n(3) \nSchedule 14A, Information Statement Pursuant to Section 14(a) of the SEC \nand Schedule 14C, Information Statement pursuant to Section 14(c) of the SEC \ndisclose information regarding golden parachute payments in connection with the \nsolicitation for shareholders’ approval as required by the Dodd-Frank Wall Street \nReform and Consumer Protection Act. The provision requires a shareholder \nadvisory vote, commonly referred to as “vote on golden parachute payments” for \nany new executive compensation arrangements in connection with a merger, \nacquisition, consolidation, proposed sale, or disposition of all or substantially all \nassets of a public company. The company is required to disclose all parachute \npayments that may be made if a change in ownership or control occurs. A \n“Golden Parachute Compensation” table that shows quantitative information about \n", " \n \n \n \n6 \n \nthe components of the parachute payments based on the per share price is \nrequired. Narrative descriptions for the triggers, conditions for payment, how \npayments are made, who makes payments, and how long the payments are made \nare required in the table. Additionally, any parachute payments actually made \nupon a change in ownership or control must be reported. Companies were \nrequired to comply with these golden parachute shareholder advisory vote and \ndisclosure requirements on proxy statements and consent solicitations filed \nseeking shareholder approval of a transaction after April 25, 2011. The rules of \nthe Dodd-Frank Act require the disclosure of golden parachute payments in proxy \nstatements and informational statements filed on Schedule 14A as well as \nSchedule 14C. \n(4) \nForms S-4 and F-4, often referred to as the Registration Statement under \nthe Securities Act of 1933, are used to provide information to investors when \nregistering securities. They provide information related to mergers, acquisitions, or \nwhen securities are exchanged between companies. Form F-4 is specifically used \nto register securities offered by foreign issuers. \n(5) \nSEC filings can be downloaded from the SEC website. \n \nB. Taxpayer Documents \n(1) \nThe Board of Directors and Compensation Committee Minutes: Identify \nactivities relating to shareholder approval of mergers, consolidations, or \nliquidations of the corporation. Also look for discussions of executive \ncompensation due to change in ownership or control. The minutes may help \nidentify change in ownership or control triggers and payments to be made on a \nchange in ownership or control. \n(2) \nMerger and Acquisition Agreements: These agreements may contain \nimportant information in determining if there was a change in ownership or control \nand may contain information about payments that may be made in connection \nwith a change in ownership or control. Not all mergers involve a change in \nownership or control so be alert to the type of merger in which your taxpayer is \ninvolved. \n(3) \nThe Employment Contracts, Employment Security Agreements and \nExecutive Benefit Plans: The employment agreements and benefit plans may \ncontain additional information about any payments that will be made on a change \nin ownership or control and any change in ownership or control triggers. \n(4) \nNonqualified Deferred Compensation Arrangements: Review nonqualified \ndeferred compensation arrangements for payments (including accelerated \npayments) and/or change in ownership or control triggers. \n", " \n \n \n \n7 \n \n(5) \nStock Option and Restricted Stock Plans: These plans may have change in \nownership or control triggers and may contain additional information about \npayments that will be made on a change in ownership or control (including \naccelerated vesting or cash out of options). \n(6) \nWebsite: Review the parent company's website for information on \ncorporate acquisitions and mergers. \n(7) \nInternet Research: Research internet sources for information on the \ncorporation for the years under audit. Use search engines such as Google.com. \n(8) \nTax Returns: Review the corporation's Form 1120 and Form 851, \nAffiliations Schedule, for newly added or omitted subsidiary companies. Analyze \nSchedule M adjustments to determine whether the corporation has reduced its \ncompensation deduction for excess parachute payments. This should appear as a \ndeduction taken for book purposes but not for tax purposes. \n(9) \nForm W-2’s and Form 1099’s for taxable corporations: If a change in \nownership or control has occurred, review the appropriate executives’ Forms W-2 \nfor large increases in compensation from one year to the next. This should be \ndone for employees of both the target company and the acquiring company. Form \n1099 may need to be examined for former executives and/or independent \ncontractors. \n \nV. \nNine Steps to Perform in a Parachute Examination of a Taxable \nCorporation \nA. Step 1: Determine whether there has been a change in ownership \nor control. \n(1) \nA change in ownership or control occurs when one person or more than \none person acting as a group acquires: \n• 50% or more of the total fair market value or voting power of the \ncorporation, (see Q/A-27) or \n• Assets with a total gross fair market value equal to or greater than 1/3rd of \nthe total gross fair market value of all the assets of the corporation in a 12- \nmonth period. (See Q/A- 29, including the exceptions in Q/A-29(b)). \n(2) \nA presumed change in effective control occurs when: \n• One person or more than one person acting as a group acquires 20% or \nmore of the total voting power of the stock of the corporation in a 12-month \n", " \n \n \n \n8 \n \nperiod, or \n• A majority of the board of directors is replaced during any 12-month period \nby directors who are not endorsed by a majority of the members of the \ncorporation’s board of directors. (See Q/A-28). \n \nB. Step 2: Determine the \"disqualified individuals” \n(1) \nA \"disqualified individual\" is any individual (or any personal service \ncorporation or similar entity) who is both an employee or an independent \ncontractor and a shareholder, officer, or highly compensation individual. \n(2) \nA shareholder. This is an individual who owns stock with a fair market \nvalue that exceeds 1% of the fair market value of all outstanding stock of the \ncorporation. (See Q/A17). \n(3) \nAn officer. Whether an individual is an officer is based on the facts and \ncircumstances. (See Q/A-18). \n(4) \nA highly compensated individual. This is someone whose annual \ncompensation is above $155,000 for 2024 (adjusted under IRC 414(q)(1)(B)(i) \nand indexed annually under IRS announcement published in the fall for pension \nplan limitations) and who is among a group consisting of the lesser of the highest \npaid 1% of the corporation or highest 250 employees of the corporation. (See \nQ/A-19). A search of irs.gov using the term “IRC 414(q)(1)(B) limitations” will \nlocate the announcement. \n \n", " \n \n \n \n9 \n \nC. Step 3: Determine each disqualified individual's \"base amount\" \nand multiply it by 3 to establish the \"safe harbor amount.\" \n(1) \nIn general, the base amount is the average annual compensation that was \nincludible in gross income by the disqualified individual, for the individual's most \nrecent five taxable years ending before a change of ownership or control. \n(2) \nThe \"safe harbor amount\" is the \"base amount\" times three. If the present \nvalue of all the potential parachute payments equals or exceeds this amount, the \npayments are parachute payments. \n(3) \nLook closely at what is included in the base pay. A company could have \nplans in place that have more sensitive “change in ownership or control” triggers \nthan those by statute. The company may treat these early payments as part of the \nbase pay. Check to see if these payments might fall under the “closely \nassociated” standard in the regulations. (See (Q/A-22(b)). Any payment pursuant \nto a contract (or a portion of a payment pursuant to an amendment to a pre-\nexisting contract) entered into within one year before a change of control is \npresumed to be contingent on the change, unless the taxpayer establishes the \ncontrary by clear and convincing evidence. (See IRC 280G(b)(2)(C) and Q/A-25 \nand 26)). \n \nD. Step 4: Determine what payments in the nature of compensation \nwere made to each disqualified individual that were contingent on the \nchange in ownership or control. \n(1) \nOnly payments in the nature of compensation may be parachute payments. \n(See IRC 280G(b)(2)(A)). In general, all payments are in the nature of \ncompensation if they arise from an employment relationship or are associated \nwith the performance of services. Wages, bonuses, severance pay, fringe \nbenefits, pension benefits, transfer of property, the accelerated vesting or granting \nof stock options, and other deferred compensation are characterized as payments \nin the nature of compensation. Elective or salary reduction contributions to a \ncafeteria plan, cash or deferred arrangement, or tax-sheltered annuity are also \npayments in the nature of compensation. (See Q/A-11). \n(2) \nUnder IRC 280G, a stock option is treated as property that is transferred at \nthe time it becomes substantially vested. Thus, the vesting of an option is treated \nas a payment in the nature of compensation. (See Q/A-13(a)). For information on \nthe valuation of stock options, see Rev. Proc. 2003-68, 2003-34 I.R.B. 398. If \ngolden parachute payments are treated as exempt, review the source of the \npayments to determine if the exemption requirements are met. Q/A-5 has a list of \nexempt payments. If these exempt payments are from tax qualified plans, then \nthese payments are not subject to the golden parachute tax and do not count \n", " \n \n \n \n10 \n \ntoward the three-times base limit. \n \nE. Step 5: Determine whether any of the payments that were \ncontingent on the change of ownership or control due to acceleration \ncan have the contingent portion reduced under Q/A-24. \n(1) \nGenerally, a payment is contingent unless it is substantially certain, at the \ntime of the change, that it would have been made whether or not the change of \ncontrol occurred. (See Q/A-22(a)). A payment is also treated as contingent on a \nchange if it is contingent on an event that is closely related to a change (e.g., \nonset of a tender offer or termination of employment), the change actually occurs, \nand the event is materially related to the change. A material relationship is \npresumed to exist if the event occurs within one year before or after the change. \n(See Q/A-22(b)). \n(2) \nWhether or not the disqualified individual is terminated as a result of the \nchange in ownership or control has no bearing on whether the payment is \ncontingent on the change. A payment may be contingent on the change whether \nthe disqualified individual continues employment or is either involuntarily or \nvoluntarily terminated. \n(3) \nGenerally, if a payment is contingent on a change in ownership or control, \nthe full amount of the contingent payment is treated as contingent on the change. \nHowever, in certain circumstances only a portion of the payment is treated as \ncontingent (see Q/A-24(b) and (c)). \n(4) \n If a payment is vested (without regard to the change) and the change \naccelerates the time at which the payment is made, Q/A-24(b) applies to \ndetermine the portion of the payment that is treated as contingent on the change. \n(5) \nIf a payment becomes vested as a result of the change (assuming that \nabsent the change, the payment was contingent only on the continued \nperformance of services for a specified time period and the payment is \nattributable, in part, to services performed before the date the payment vested), \nQ/A-24(c) applies to determine the portion of the payment that is treated as \ncontingent on the change. The payout of the remaining salary due under an \nemployment agreement is a severance payment and is not reduced under Q/A-\n24(c). Instead, the full amount of the payment is treated as contingent on the \nchange. Also, if the payment would vest due to an event other than the \nperformance of services (such as attainment of a performance goal) and the event \ndoes not occur prior to the change, neither Q/A-24(b) or (c) applies to reduce the \npayment. Instead, the full amount of the payment is treated as contingent on the \nchange. \n \n", " \n \n \n \n11 \n \nF. Step 6: Reduce each parachute payment by whatever portion the \ntaxpayer establishes with \"clear and convincing evidence\" is \nreasonable compensation for services to be rendered on or after the \nchange of ownership or control. (See IRC 280G(b)(4)(A)). \n(1) \nThis reduction generally applies when a disqualified individual continues to \nrender services for the corporation after it has experienced a change in ownership \nor control, but the amounts paid for those services are contingent on the change. \n(2) \nRefraining from the performance of services, such as in compliance with a \ncovenant not to compete, may be considered reasonable compensation for \nservices to the extent it is demonstrated that the agreement substantially \nconstrains the individual’s ability to perform services and there is a reasonable \nlikelihood that the agreement will be enforced against the individual. (See Q/A-\n42(b)). \n \nG. Step 7: Determine the present value of the contingent payment, \nas reduced by Steps 5 and 6, to determine whether the aggregate \npresent value of all the payments equals or exceeds the \"safe harbor \namount.\" \n(1) \nAt this point, the contingent payments are reduced by steps 5 and 6, and \nthe result is merely potential parachute payments. The next step is to determine \nthe present value of all these potential parachute payments. If the aggregate \npresent value is less than the “safe harbor amount,” they are not parachute \npayments. If the aggregate present value equals or exceeds the “safe harbor \namount,” they are parachute payments. \n(2) \nThe present value of a payment is determined as of the date of the change \nof ownership or control, or, if the payment is made prior to that date, the date on \nwhich the payment is made. (See Q/A-31). Present value is generally determined \nby using a discount rate equal to 120 percent of the Applicable Federal Rate \n(AFR) determined under IRC 1274(d) compounded semiannually. (See Q/A-32). \nThis AFR is published in the Internal Revenue Bulletins. \n", " \n \n \n \n12 \n \nH. Step 8: If the safe harbor amount of Step 7 is exceeded, \ndetermine whether the taxpayer has shown with clear and convincing \nevidence that a portion of the payment is reasonable compensation \nfor services actually rendered before the change in ownership or \ncontrol. \n(1) \nIRC 280G(b)(4)(B) permits the taxpayer to replace the allocable base \namount with an amount that represents whatever portion of a parachute payment \ncan be shown with clear and convincing evidence is reasonable compensation for \nservices actually rendered before the change of ownership or control. (See Q/A-\n39 and 43). \n \nI. \nStep 9: Calculate the “excess parachute payment” by subtracting \nfrom each parachute payment the greater of the allocable base \namount or the reasonable compensation of Step 8. \n(1) \nSome companies will gross up payments to cover the excise tax. This \ngross up amount should also be treated as part of the golden parachute payment. \n(2) \nWhatever excess parachute payment is attributable to an option is subject \nto income tax in the year of exercise, excise tax in the year of vesting or grant (if \nthe grant is the event that determines that the payment is contingent), and the \ndeduction is disallowed when the option is exercised. \n \nVI. \nGolden Parachute Payments Corporate Form 1120 Examination \nFlow Chart \nA. Flowchart \n(1) \nThis chart will assist in determining whether IRC 280G is applicable to a \npublic corporation. The chart does not consider whether a private corporation has \nmet an exemption from IRC 280G. This chart and the ATG should never be used \nwithout consulting the Code and the Regulations. \n", " \n \n \n \n13 \n \n \n(2) \nFootnote for Flow Chart: \n• S Corporation Exception - IRC 280G(b)(5)(A)(i) and Treas. Regs. 1.280G-1 \nQ/A 6 provides that a parachute payment does not include payments from \na corporation that could have qualified as an S corporation under IRC \n1361(b). \n• Shareholder Approval Exception – If 75% of the disinterested shareholders \nof certain corporations approve the parachute payments and received all of \nthe material facts of the payments prior to the vote, then the shareholder \napproval exception requirement is met. IRC 280G(b)(5)(A)(ii) and (B) and \nTreas. Regs.1.280G-1 Q/A 7. \n \n" ]
p560.pdf	2023 Publ 560 (PDF)	https://www.irs.gov/pub/irs-pdf/p560.pdf	[ "IRS.GOV Placeholder page\nThis page has been posted as a placeholder for the product you are looking for. The product is \ncurrently being worked on by the Internal Revenue Service, and will be posted here when \navailable. \n" ]
p5709sp.pdf	0524 Publ 5709 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5709sp.pdf	[ "Cómo crear un \nPlan de seguridad de información escrito \npara la seguridad de datos\nCon los continuos incidentes de seguridad de datos, los profesionales de impuestos deben \ntener planes de seguridad de información escritos o WISPs, por sus siglas en inglés. \nLa ley federal, aplicada por la Comisión Federal de Comercio (FTC), requiere que los preparadores de impuestos \nprofesionales creen y mantengan un plan de seguridad de información por escrito.\nTener un WISP protege a las empresas y a los clientes, al tiempo que proporciona un plan de acción en caso \nde un incidente de seguridad. Además, un WISP puede ayudar si ocurren otros eventos que pueden interrumpir \nseriamente la capacidad de un profesional de impuestos para llevar a cabo negocios normales, incluidos incendios, \ninundaciones, tornados, terremotos y robos.\nLa Cumbre de Seguridad desarrolló una muestra del plan en lenguaje sencillo que los profesionales de impuestos \npueden usar como guía para hacer su propio WISP\n. La muestra del plan está disponible en IRS.gov.\nUn plan de seguridad debe ser adecuado al tamaño de la empresa, al alcance de las actividades, y\na la complejidad y sensibilidad de los datos de los clientes que maneja. \nDesarrollo de un WISP\nUn buen WISP debe identificar los riesgos de pérdida de datos para los tipos de información que maneja una empre-\nsa y centrarse en tres áreas:\n1.\tManejo y capacitación de empleados.\n2.\tSistemas de información.\n3.\tDetección y manejo de fallos del sistema.\nComprender las responsabilidades posteriores a una filtración es importante para crear un WISP\n. Un buen recurso es \nla Guía de Respuesta a la Filtración de Datos de la FTC.\nComo parte del plan, la FTC requiere que cada empresa:\n\t\n Designe a uno o más empleados para coordinar su programa de seguridad de la información.\n\t\n Identifique y evalúe los riesgos a la información del cliente en cada área relevante de la operación de la empresa y evalúe la efectividad de \nlas medidas de seguridad actuales para controlar esos riesgos.\n\t\n Diseñe e implemente un programa de medidas de seguridad, y la monitorice y pruebe regularmente.\n\t\n Seleccione proveedores de servicios que puedan mantener las medidas de seguridad adecuadas.\n\t\n Evalúe y ajuste el programa tomando en cuenta las circunstancias pertinentes, incluidos los cambios en el negocio o las operaciones de la \nempresa, o los resultados de las pruebas de seguridad y supervisión.\nMantenimiento de un WISP\nUn buen plan de seguridad requiere un mantenimiento regular. Estos son algunos consejos para mantener la eficacia \nde un WISP:\n\t\n Una vez terminado, los profesionales de impuestos deben mantener su WISP en un formato que otros puedan leer fácilmente, como \nPDF o Word. Se recomienda también poner el WISP a disposición de los empleados con fines de adiestramiento. \nAlmacenar una copia fuera de las instalaciones o en la nube es una práctica recomendada en caso de desastre \nfísico.\n\t\n Es importante entender que un WISP está destinado a ser un documento permanente. Es importante revisar y \nactualizar periódicamente cualquier plan de seguridad, así como ajustar el plan para adaptarlo a los cambios en el \ntamaño, el alcance y la complejidad del negocio de un profesional de impuestos\n\t\n Como parte de un plan de seguridad, el IRS también recomienda a los profesionales de impuestos crear un plan de \nrespuesta al robo de datos, que incluye ponerse en contacto con el Enlace de Partes Interesadas del IRS para informar \nde un robo. Consulte con los requisitos de respuesta a filtración de datos de la FTC que se mencionan previamente.\nPublication 5709 (sp) (Rev. 5-2024) Catalog Number 94993K Department of the Treasury Internal Revenue Service www.irs.gov\nWISP\nEste documento provee \nuna visión general de \nla Publicación 5708 del \nIRS. Para información \nadicional escanee el \ncódigo QR.\n" ]
i941x.pdf	0424 Inst 941-X (PDF)	https://www.irs.gov/pub/irs-pdf/i941x.pdf	[ "Instructions for Form 941-X\n(Rev. April 2024)\nAdjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nContents\nPage\nGeneral Instructions: Understanding Form 941-X\n. . . . 5\nWhat Is the Purpose of Form 941-X?\n. . . . . . . . . . 5\nWhere Can You Get Help? . . . . . . . . . . . . . . . . . . 6\nWhen Should You File Form 941-X? . . . . . . . . . . . 6\nIs There a Deadline for Filing Form 941-X? . . . . . . 7\nWhere Should You File Form 941-X?\n. . . . . . . . . . 7\nHow Should You Complete Form 941-X?\n. . . . . . . 7\nOverview of the Process\n. . . . . . . . . . . . . . . . . . . 8\nSpecific Instructions: . . . . . . . . . . . . . . . . . . . . . . . . . 9\nPart 1: Select ONLY One Process\n. . . . . . . . . . . . 9\nPart 2: Complete the Certifications . . . . . . . . . . . . 9\nPart 3: Enter the Corrections for This Quarter\n. . . 11\nPart 4: Explain Your Corrections for This \nQuarter\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . 26\nPart 5: Sign Here\n. . . . . . . . . . . . . . . . . . . . . . . 26\nWorksheet 1. Adjusted Credit for Qualified Sick and \nFamily Leave Wages for Leave Taken After \nMarch 31, 2020, and Before April 1, 2021 . . . . . . 28\nWorksheet 2. Adjusted Employee Retention Credit \nfor Qualified Wages Paid After March 12, 2020, \nand Before July 1, 2021 . . . . . . . . . . . . . . . . . . . 29\nWorksheet 3. Adjusted Credit for Qualified Sick and \nFamily Leave Wages for Leave Taken After \nMarch 31, 2021, and Before October 1, 2021\n. . . 30\nWorksheet 4. Adjusted Employee Retention Credit \nfor Qualified Wages Paid After June 30, 2021, \nand Before January 1, 2022 . . . . . . . . . . . . . . . . 31\nWorksheet 5. Adjusted COBRA Premium \nAssistance Credit . . . . . . . . . . . . . . . . . . . . . . . 32\nHow Can You Get Forms, Instructions, and \nPublications From the IRS? . . . . . . . . . . . . . . . . 32\nFuture Developments\nFor the latest information about developments related to \nForm 941-X and its instructions, such as legislation \nenacted after they were published, go to IRS.gov/\nForm941X.\nYou may use these instructions and the April 2024 \nrevision of Form 941-X for all years for which the \nperiod of limitations on corrections hasn't expired. \nBefore you proceed with these instructions and \ncompleting Form 941-X, you'll need a copy of the \nInstructions for Form 941 for the quarter that you're \ncorrecting because these instructions don't repeat all of \nthe information included in the Instructions for Form 941. \nFor example, these instructions don't discuss who is \neligible to claim the credit for qualified sick and family \nleave wages, the employee retention credit, or the COBRA \npremium assistance credit. Prior revisions of the \nTIP\nInstructions for Form 941 are available at IRS.gov/\nForm941 (select the link for “All Form 941 revisions” under \n“Other items you may find useful”).\nWhat's New\nPeriod of limitations to make certain corrections ex-\npired; Form 941-X, lines 24, 33a, 33b, and 34 are now \nreserved for future use. Lines 24, 33a, 33b, and 34 are \nnow reserved for future use because the period of \nlimitations for correcting these lines has generally expired \nfor most employers. Generally, you may correct \noverreported taxes on a previously filed Form 941 if you \nfile Form 941-X within 3 years of the date Form 941 was \nfiled or 2 years from the date you paid the tax reported on \nForm 941, whichever is later. You may correct \nunderreported taxes on a previously filed Form 941 if you \nfile Form 941-X within 3 years of the date the Form 941 \nwas filed. We call each of these time frames a period of \nlimitations. For purposes of the period of limitations, \nForms 941 for a calendar year are considered filed on \nApril 15 of the succeeding year if filed before that date. For \nan example of the period of limitations, see Is There a \nDeadline for Filing Form 941-X, later. Other lines that can \nstill be used where the period of limitations may have \nexpired remain on Form 941-X because the lines are also \nused to make corrections for quarters on which the period \nof limitations hasn’t expired (for example, lines 18a and \n26a). Therefore, before using any line on Form 941-X, you \nmust consider if the period of limitations, as described \nabove, is still open for the quarter that you’re correcting.\nLines 24 and 33b were previously used to correct the \ndeferred amount of the employer share of social security \ntax for the second, third, and fourth quarters of 2020 \nand/or the deferred amount of the employee share of \nsocial security tax for the third and fourth quarters of 2020. \nThe period of limitations for making corrections to the \ndeferred amount of the employer or employee share of \nsocial security tax generally expired for most employers \non April 15, 2024. These instructions no longer discuss \nthese deferrals. If you think that the period of limitations is \nstill open for correcting your second, third, of fourth \nquarter 2020 Form 941, you can still file the April 2023 \nrevision of Form 941-X to use lines 24 and 33b.\nLines 33a and 34 were used only when correcting \nqualified wages paid March 13 through March 31, 2020, \nfor the employee retention credit and qualified health plan \nexpenses allocable to those wages on a Form 941 filed for \nthe second quarter of 2020. The period of limitations for \nmaking corrections to qualified wages paid March 13 \nthrough March 31, 2020, for the employee retention credit \nand qualified health plan expenses allocable to those \nwages generally expired for most employers on April 15, \n2024. These instructions no longer discuss these lines. \nHowever, other references to the period March 13 through \nMay 16, 2024\nCat. No. 20331U\n", "March 31, 2020 (for example, in the instructions for \nline 18a and Worksheet 2), are retained in these \ninstructions as the generally applicable period of qualified \nwages paid for the employee retention credit. If you think \nthat the period of limitations is still open for correcting your \nsecond quarter 2020 Form 941, you can still file the April \n2023 revision of Form 941-X to use lines 33a and 34.\nThe COVID-19 related credit for qualified sick and \nfamily leave wages is limited to leave taken after \nMarch 31, 2020, and before October 1, 2021, and can \nno longer be claimed on Form 941. Generally, the \ncredit for qualified sick and family leave wages, as \nenacted under the Families First Coronavirus Response \nAct (FFCRA) and amended and extended by the \nCOVID-related Tax Relief Act of 2020, for leave taken after \nMarch 31, 2020, and before April 1, 2021, and the credit \nfor qualified sick and family leave wages under sections \n3131, 3132, and 3133 of the Internal Revenue Code, as \nenacted under the American Rescue Plan Act of 2021 (the \nARP), for leave taken after March 31, 2021, and before \nOctober 1, 2021, have expired. However, employers that \npay qualified sick and family leave wages in 2024 for leave \ntaken after March 31, 2020, and before October 1, 2021, \nare eligible to claim a credit for qualified sick and family \nleave wages in 2024. Effective for tax periods beginning \nafter December 31, 2023, the lines used to claim the \ncredit for qualified sick and family leave wages were \nremoved from Form 941 because it would be extremely \nrare for an employer to pay wages in 2024 for qualified \nsick and family leave taken after March 31, 2020, and \nbefore October 1, 2021. Instead, if you're eligible to claim \nthe credit for qualified sick and family leave wages \nbecause you paid the wages in 2024 for an earlier \napplicable leave period, file Form 941-X after filing Form \n941, to claim the credit for qualified sick and family leave \nwages paid in 2024. Filing a Form 941-X before filing a \nForm 941 for the quarter may result in errors or delays in \nprocessing your Form 941-X.\nYou will also continue to use Form 941-X to make \ncorrections to the credit for qualified sick and family leave \nwages for earlier quarters if the period of limitations is still \nopen. Corrections to amounts reported on Form 941, lines \n5a(i), 5a(ii), 11b, 13c, 19, and 20, for the credit for \nqualified sick and family leave wages for leave taken after \nMarch 31, 2020, and before April 1, 2021, are reported on \nForm 941-X, lines 9, 10, 17, 25, 28, and 29, respectively. \nCorrections to amounts reported on Form 941, lines 11d, \n13e, 23, 24, 25, 26, 27, and 28, for the credit for qualified \nsick and family leave wages for leave taken after March \n31, 2021, and before October 1, 2021, are reported on \nForm 941-X, lines 18b, 26b, 35, 36, 37, 38, 39, and 40, \nrespectively.\nForm 941-SS discontinued after 2023. Form 941-SS, \nEmployer’s QUARTERLY Federal Tax Return—American \nSamoa, Guam, the Commonwealth of the Northern \nMariana Islands, and the U.S. Virgin Islands, was \ndiscontinued after the fourth quarter of 2023. Instead, \nemployers in these U.S. territories file Form 941 or, if you \nprefer your form and instructions in Spanish, you can file \nnew Form 941 (sp). Form 941-X is still used to correct a \nForm 941-SS filed for the fourth quarter of 2023 and \nearlier quarters if the period of limitations is still open.\nForm 941-PR discontinued after 2023. Form 941-PR, \nPlanilla para la Declaración Federal TRIMESTRAL del \nPatrono, was discontinued after the fourth quarter of 2023. \nInstead, employers in Puerto Rico file Form 941 or, if you \nprefer your form and instructions in Spanish, you can file \nnew Form 941 (sp). If you're correcting a Form 941-PR \nfiled for the fourth quarter of 2023 or an earlier quarter, \nyou should file Form 941-X (PR). However, you will use \nForm 941-X or Form 941-X (sp) to correct a Form 941 or \nForm 941 (sp), respectively, filed for the first quarter of \n2024 or later quarters.\nElectronically filing Form 941-X. Beginning sometime \nin 2024, the IRS expects to make filing an electronic Form \n941-X available as part of Modernized e-File (MeF). \nMonitor IRS.gov for more information on availability.\nReminders\nIf a line on Form 941-X doesn't apply to you, leave \nit blank. If you're correcting a quarter that began \nbefore April 1, 2021, you must leave blank lines \n18b, 18c, 18d, 26b, 26c, 35, 36, 37, 38, 39, and 40. If \nyou're correcting a quarter that began before July 1, 2021, \nyou must leave blank line 31b. If you're correcting a \nquarter that began after December 31, 2021, you must \nleave blank lines 18a, 26a, 30, 31a, and 31b.\nQualified small business payroll tax credit for in-\ncreasing research activities. For tax years beginning \nbefore January 1, 2023, a qualified small business may \nelect to claim up to $250,000 of its credit for increasing \nresearch activities as a payroll tax credit. The Inflation \nReduction Act of 2022 (the IRA) increases the election \namount to $500,000 for tax years beginning after \nDecember 31, 2022. The payroll tax credit election must \nbe made on or before the due date of the originally filed \nincome tax return (including extensions). The portion of \nthe credit used against payroll taxes is allowed in the first \ncalendar quarter beginning after the date that the qualified \nsmall business filed its income tax return. The election \nand determination of the credit amount that will be used \nagainst the employer's payroll taxes are made on Form \n6765, Credit for Increasing Research Activities. The \namount from Form 6765 must then be reported on Form \n8974, Qualified Small Business Payroll Tax Credit for \nIncreasing Research Activities.\nFor quarters beginning before January 1, 2023, the \npayroll tax credit can be used only against the employer \nshare of social security tax for the quarter and any \nremaining credit is carried forward to the next quarter. \nStarting in the first quarter of 2023, the payroll tax credit is \nfirst used to reduce the employer share of social security \ntax up to $250,000 per quarter and any remaining credit \nreduces the employer share of Medicare tax for the \nquarter. Any remaining credit, after reducing the employer \nshare of social security tax and the employer share of \nMedicare tax, is then carried forward to the next quarter. \nForm 8974 is used to determine the amount of the credit \nthat can be used in the current quarter. Corrections to this \ncredit are made on Form 941-X, line 16. If you make a \ncorrection to Form 941-X, line 16, you must attach a \ncorrected Form 8974. For more information, see the \nTIP\n2\nInstructions for Form 941-X (Rev. 4-2024)\n", "Instructions for Form 8974 and go to IRS.gov/\nResearchPayrollTC.\nThe COVID-19 related employee retention credit has \nexpired. The employee retention credit enacted under \nthe Coronavirus Aid, Relief, and Economic Security \n(CARES) Act and amended and extended by the Taxpayer \nCertainty and Disaster Tax Relief Act of 2020 was limited \nto qualified wages paid after March 12, 2020, and before \nJuly 1, 2021. The employee retention credit under section \n3134 of the Internal Revenue Code, as enacted by the \nARP and amended by the Infrastructure Investment and \nJobs Act, was limited to qualified wages paid after June \n30, 2021, and before October 1, 2021, unless the \nemployer was a recovery startup business. An employer \nthat was a recovery startup business could also claim the \nemployee retention credit for qualified wages paid after \nSeptember 30, 2021, and before January 1, 2022. For \nmore information about the employee retention credit, \nincluding the dates for which the credit may be claimed, \ngo to IRS.gov/ERC.\nCorrections to amounts reported on Form 941, lines \n11c, 13d, 21, and 22, for the employee retention credit are \nreported on Form 941-X, lines 18a, 26a, 30, and 31a, \nrespectively, if the period of limitations is still open. \nHowever, how you figure the employee retention credit for \nqualified wages paid after March 12, 2020, and before \nJuly 1, 2021, is different from how you figure the credit for \nqualified wages paid after June 30, 2021, and before \nJanuary 1, 2022. Also, for corrections to qualified wages \npaid after June 30, 2021, you may need to complete \nline 31b to tell us if you're eligible for the employee \nretention credit solely because your business is a \nrecovery startup business.\nCredit for COBRA premium assistance payments is \nlimited to periods of coverage beginning on or after \nApril 1, 2021, through periods of coverage beginning \non or before September 30, 2021. Section 9501 of the \nARP provides for COBRA premium assistance in the form \nof a full reduction in the premium otherwise payable by \ncertain individuals and their families who elect COBRA \ncontinuation coverage due to a loss of coverage as the \nresult of a reduction in hours or an involuntary termination \nof employment (assistance eligible individuals). This \nCOBRA premium assistance was available for periods of \ncoverage beginning on or after April 1, 2021, through \nperiods of coverage beginning on or before September \n30, 2021. A premium payee was entitled to the COBRA \npremium assistance credit at the time an eligible individual \nelects coverage. Therefore, other than in rare \ncircumstances, due to the COBRA notice and election \nperiod requirements (generally, employers have 60 days \nto provide notice and assistance eligible individuals have \n60 days to elect coverage), the first quarter of 2022 was \nthe last quarter in which employers may have been eligible \nto claim the COBRA premium assistance credit on Form \n941. Employers eligible to claim the COBRA premium \nassistance credit after March 31, 2022, must file Form \n941-X to claim the credit.\nFor more information on COBRA premium assistance \npayments and the credit, see Notice 2021-31, 2021-23 \nI.R.B. 1173, available at IRS.gov/irb/\n2021-23_IRB#NOT-2021-31; and Notice 2021-46, \n2021-33 I.R.B. 303, available at IRS.gov/irb/\n2021-33_IRB#NOT-2021-46.\nCorrections to amounts reported on Form 941, lines \n11e, 11f, and 13f, for the COBRA premium assistance \ncredit are reported on Form 941-X, lines 18c, 18d, and \n26c, respectively.\nIf you claimed the credit for qualified sick and \nfamily leave wages for leave taken after March 31, \n2020, and before April 1, 2021, and you make any \ncorrections on Form 941‐X to amounts used to figure this \ncredit, you'll need to refigure the amount of this credit \nusing Worksheet 1. You'll also use this worksheet to figure \nthis credit if you’re claiming it for the first time on Form \n941-X. If you claimed the credit for qualified sick and \nfamily leave wages for leave taken after March 31, 2021, \nand before October 1, 2021, and you make any \ncorrections on Form 941‐X to amounts used to figure this \ncredit, you'll need to refigure the amount of this credit \nusing Worksheet 3. You'll also use this worksheet to figure \nthis credit if you’re claiming it for the first time on Form \n941-X. If you claimed the employee retention credit for \nwages paid after March 12, 2020, and before July 1, 2021, \nand you make any corrections on Form 941‐X to amounts \nused to figure this credit, you'll need to refigure the \namount of this credit using Worksheet 2. You'll also use \nthis worksheet to figure this credit if you’re claiming it for \nthe first time on Form 941-X. If you claimed the employee \nretention credit for wages paid after June 30, 2021, and \nbefore January 1, 2022, and you make any corrections on \nForm 941‐X to amounts used to figure this credit, you'll \nneed to refigure the amount of this credit using Worksheet \n4. You'll also use this worksheet to figure this credit if \nyou’re claiming it for the first time on Form 941-X. If you \nclaimed the COBRA premium assistance credit and you \nmake any corrections on Form 941‐X to amounts used to \nfigure this credit, you'll need to refigure the amount of this \ncredit using Worksheet 5. You'll also use this worksheet to \nfigure this credit if you’re claiming it for the first time on \nForm 941-X.\nForm 941-X is filed to correct Form 941 or Form \n941-SS. Unless otherwise noted, references to Form 941 \non Form 941-X and in these instructions also apply to a \nForm 941-SS filed for quarters beginning before January \n1, 2024.\nPayroll tax credit for certain tax-exempt organiza-\ntions affected by qualified disasters. Section 303(d) of \nthe Taxpayer Certainty and Disaster Tax Relief Act of 2020 \nallows for a payroll tax credit for certain tax-exempt \norganizations affected by certain qualified disasters not \nrelated to COVID-19. This credit is claimed on Form \n5884-D. Form 5884-D is filed after the Form 941 for the \nquarter for which the credit is being claimed has been \nfiled. If applicable to the quarter that you're correcting, \nyou'll enter the credit claimed on Form 5884-D on \nWorksheet 1 to figure your credit for qualified sick and \nfamily leave wages for leave taken before April 1, 2021, or \nWorksheet 2 to figure the employee retention credit for \nwages paid after March 12, 2020, and before July 1, 2021. \nFor more information about this credit, go to IRS.gov/\nForm5884D.\nCAUTION\n!\nInstructions for Form 941-X (Rev. 4-2024)\n3\n", "Employee consents to support a claim for refund. \nRev. Proc. 2017-28, 2017-14 I.R.B. 1061, available at \nIRS.gov/irb/2017-14_IRB#RP-2017-28, provides \nguidance to employers on the requirements for employee \nconsents used by an employer to support a claim for \nrefund of overcollected social security tax and Medicare \ntax. The revenue procedure clarifies the basic \nrequirements for both a request for employee consent and \nfor the employee consent, and permits a consent to be \nrequested, furnished, and retained in an electronic format \nas an alternative to a paper format. The revenue \nprocedure also contains guidance concerning when an \nemployer may claim a refund of only the employer share of \novercollected social security tax and Medicare tax. The \nrevenue procedure requires that any request for consent \ninclude an Additional Medicare Tax notice indicating that \nany claim on the employee’s behalf won’t include a claim \nfor overpaid Additional Medicare Tax.\nCorrecting federal income tax withheld. Generally, \nyou may correct federal income tax withholding errors only \nif you discovered the errors in the same calendar year you \npaid the wages. In addition, for an overcollection, you may \ncorrect federal income tax withholding only if you also \nrepaid or reimbursed the employees in the same year.\nFor prior years, you may only correct administrative \nerrors to federal income tax withholding (that is, errors in \nwhich the amount reported on Form 941, line 3, isn't the \namount you actually withheld from an employee’s wages) \nand errors for which section 3509 rates apply. See section \n13 of Pub. 15, Employer’s Tax Guide, for more information \nabout corrections during the calendar year and about \nadministrative errors. See section 2 of Pub. 15 for more \ninformation about section 3509. If section 3509 rates \napply, see the instructions for lines 19–22, later.\nOnly transposition or math errors involving the \ninaccurate reporting of the amount withheld are \nadministrative errors.\nYou can’t file a Form 941-X to correct federal income \ntax withholding for prior years for nonadministrative errors. \nIn other words, you can’t correct federal income tax \nactually withheld from an employee in a prior year if you \ndiscover that you didn’t withhold the right amount. For \nexample, you can’t correct federal income tax withheld in \na prior year because you used the wrong income tax \nwithholding table or you didn’t treat a payment correctly as \ntaxable or nontaxable. Similarly, if you paid federal income \ntax in a prior year on behalf of your employee, rather than \ndeducting it from the employee’s pay (which resulted in \nadditional wages subject to tax), and in a subsequent year \nyou determine that you incorrectly calculated the amount \nof tax, you can’t correct the federal income tax \nwithholding. However, you must still correct the amount of \nwages you reported on Form 941 and Form W-2, Wage \nand Tax Statement, for a prior year by filing Form 941-X \nand Form W-2c, Corrected Wage and Tax Statement, \nrespectively. You'll report the correct wages on Form \n941-X, line 6, column 1.\nCAUTION\n!\nThe amount actually withheld is reflected on \npayroll information or on Form W-2, which can be \nused by the employee to claim a credit for \nwithholding for individual income tax return purposes.\nCorrecting Additional Medicare Tax withholding and \nwages and tips subject to Additional Medicare Tax \nwithholding. Wages and tips subject to Additional \nMedicare Tax withholding are reported on Form 941, \nline 5d. Certain errors discovered on a previously filed \nForm 941 are corrected on Form 941-X, line 13. However, \nyou can’t file a Form 941-X to correct the wrong amount of \nAdditional Medicare Tax actually withheld from an \nemployee in a prior year, including any amount you paid \non behalf of your employee rather than deducting it from \nthe employee’s pay (which resulted in additional wages \nsubject to tax). See the instructions for line 13, later, for \nmore information on the types of errors that can be \ncorrected and how the correction is reported on Form \n941-X. For more information about Additional Medicare \nTax withholding, see the Instructions for Form 941 or go to \nIRS.gov/ADMTfaqs.\nYou may need to attach Schedule R (Form 941) to \nyour Form 941-X. If you were required to file Schedule R \n(Form 941), Allocation Schedule for Aggregate Form 941 \nFilers, when you filed Form 941, you must complete \nSchedule R (Form 941) when correcting an aggregate \nForm 941. Schedule R (Form 941) is completed only for \nthose clients and customers who have corrections \nreported on Form 941-X. Schedule R (Form 941) is filed \nas an attachment to Form 941-X.\nApproved section 3504 agents and certified \nprofessional employer organizations (CPEOs) must \ncomplete and file Schedule R (Form 941) when filing an \naggregate Form 941. Aggregate Forms 941 are filed by \nagents approved by the IRS under section 3504. To \nrequest approval to act as an agent for an employer, the \nagent files Form 2678 with the IRS. Aggregate Forms 941 \nare also filed by CPEOs approved by the IRS under \nsection 7705. To become a CPEO, the organization must \napply through the IRS Online Registration System at \nIRS.gov/CPEO. CPEOs file Form 8973, Certified \nProfessional Employer Organization/Customer Reporting \nAgreement, to notify the IRS that they started or ended a \nservice contract with a customer.\nOther third-party payers that file aggregate Forms 941, \nsuch as non-certified PEOs, must complete and file \nSchedule R (Form 941) if they have clients that are \nclaiming the qualified small business payroll tax credit for \nincreasing research activities, the credit for qualified sick \nand family leave wages, the employee retention credit, \nand/or the COBRA premium assistance credit. If you're an \nother third-party payer that didn't file Schedule R (Form \n941) with Form 941 because you didn't meet these \nrequirements, but are now filing Form 941-X to report \nthese credits for your clients, then you must now file \nSchedule R (Form 941) and attach it to Form 941-X.\nSee the March 2022 revision of the Instructions for \nForm 941 for information about when a third party is \nconsidered the person to whom COBRA premium \nassistance payments are payable.\nTIP\n4\nInstructions for Form 941-X (Rev. 4-2024)\n", "General Instructions:\nUnderstanding Form 941-X\nWhat Is the Purpose of Form 941-X?\nReferences to federal income tax withholding \ndon't apply to employers in American Samoa, \nGuam, the Commonwealth of the Northern \nMariana Islands (CNMI), the U.S. Virgin Islands (USVI), \nand Puerto Rico unless you have employees who are \nsubject to U.S. income tax withholding.\nUse Form 941-X to correct errors on a Form 941 that \nyou previously filed. Use Form 941-X to correct:\n• Wages, tips, and other compensation;\n• Federal income tax withheld from wages, tips, and other \ncompensation;\n• Taxable social security wages;\n• Taxable social security tips;\n• Taxable Medicare wages and tips;\n• Taxable wages and tips subject to Additional Medicare \nTax withholding;\n• Qualified small business payroll tax credit for increasing \nresearch activities;\n• Amounts reported on Form 941 for the credit for \nqualified sick and family leave wages for leave taken after \nMarch 31, 2020, and before April 1, 2021, including \nadjustments to Form 941, lines 5a(i), 5a(ii), 11b, 13c, 19, \nand 20;\n• Amounts reported on Form 941 for the credit for \nqualified sick and family leave wages for leave taken after \nMarch 31, 2021, and before October 1, 2021, including \nadjustments to Form 941, lines 11d, 13e, 23, 24, 25, 26, \n27, and 28;\n• Amounts reported on Form 941 for the employee \nretention credit, including adjustments to Form 941, lines \n11c, 13d, 21, and 22; and\n• Amounts reported on Form 941 for the COBRA \npremium assistance credit, for periods of coverage \nbeginning on or after April 1, 2021, through periods of \ncoverage beginning on or before September 30, 2021, \nincluding adjustments to Form 941, lines 11e, 11f, and \n13f.\nUse Form 843, Claim for Refund and Request for \nAbatement, to request a refund or abatement of assessed \ninterest or penalties. Don’t request a refund or abatement \nof assessed interest or penalties on Form 941 or 941-X.\nWe use the terms “correct” and “corrections” on \nForm 941-X and in these instructions to include \ninterest-free adjustments under sections 6205 and \n6413 and claims for refund and abatement under sections \n6402, 6414, and 6404. See Rev. Rul. 2009-39 for \nexamples of how the interest-free adjustment and claim \nfor refund rules apply in 10 different situations. You can \nfind Rev. Rul. 2009-39, 2009-52 I.R.B. 951, at IRS.gov/irb/\n2009-52_IRB#RR-2009-39.\nWhen you discover an error on a previously filed Form \n941, you must:\n• Correct that error using Form 941-X;\n• File a separate Form 941-X for each Form 941 that \nyou’re correcting; and\nCAUTION\n!\nTIP\n• Generally, file Form 941-X separately. Don't file Form \n941-X with Form 941. However, if you didn't previously file \nForm 941 because you mistakenly treated your employees \nas nonemployees, you may have to file Form 941-X with \nForm 941. See the instructions for line 42, later.\nIf you didn’t file a Form 941 for one or more quarters, \ndon’t use Form 941-X. Instead, file Form 941 for each of \nthose quarters. Also, see When Should You File Form \n941-X, later. However, if you didn’t file Forms 941 because \nyou improperly treated workers as independent \ncontractors or nonemployees and are now reclassifying \nthem as employees, see the instructions for line 42, later.\nUnless otherwise specified in these instructions, \nan underreported employment tax credit should \nbe treated like an overreported tax amount. An \noverreported employment tax credit should be treated like \nan underreported tax amount. For more information, \nincluding which process to select on lines 1 and 2, see \nCorrecting an employment tax credit, later.\nReport the correction of underreported and \noverreported tax amounts for the same tax period on a \nsingle Form 941-X, unless you’re requesting a refund or \nabatement. If you’re requesting a refund or abatement and \nare correcting both underreported and overreported tax \namounts, file one Form 941-X correcting the \nunderreported tax amounts only and a second Form \n941-X correcting the overreported tax amounts.\nYou’ll use the adjustment process if you underreported \nemployment taxes and are making a payment, or if you \noverreported employment taxes and will be applying the \ncredit to Form 941 for the period during which you file \nForm 941-X. However, see the Caution under Is There a \nDeadline for Filing Form 941-X, later, if you’re correcting \noverreported tax amounts during the last 90 days of a \nperiod of limitations. You’ll use the claim process if you \noverreported employment taxes and are requesting a \nrefund or abatement of the overreported tax amount. \nFollow the chart on page 6 of Form 941-X for help in \nchoosing whether to use the adjustment process or the \nclaim process. Be sure to give us a detailed explanation \non line 43 for each correction that you show on Form \n941-X.\nContinue to report current quarter fractions of cents, \nthird-party sick pay, tips, and group-term life insurance on \nForm 941, lines 7–9.\nYou have additional requirements to complete when \nfiling Form 941-X, such as certifying that you filed (or will \nfile) all applicable Forms W-2 and Forms W-2c with the \nSocial Security Administration (SSA). For corrections of \noverreported federal income tax, social security tax, \nMedicare tax, or Additional Medicare Tax, you must make \nany certifications that apply to your situation.\nDon’t use Form 941-X to correct Form CT-1, 943, \n944, or 945. Instead, use the “X” form that \ncorresponds to those forms (Form CT-1 X, 943-X, \n944-X, or 945-X).\nTIP\nCAUTION\n!\nInstructions for Form 941-X (Rev. 4-2024)\n5\n", "Where Can You Get Help?\nFor quarters beginning after December 31, 2023, \nPub. 15 will be used by all employers, including \nemployers in the U.S. territories. Pub. 80, Federal \nTax Guide for Employers in the U.S. Virgin Islands, Guam, \nAmerican Samoa, and the Commonwealth of the Northern \nMariana Islands, is discontinued, but you may still need to \nreference the Pub. 80 that was applicable for the tax year \nthat you're correcting.\nFor help filing Form 941-X or for questions about \nfederal employment taxes and tax corrections, you can:\n• Go to IRS.gov/EmploymentTaxes and IRS.gov/\nCorrectingEmploymentTaxes;\n• See Pub. 15 for correcting Form 941, or Pub. 80 for \ncorrecting Form 941-SS; or\n• Call the IRS Business and Specialty Tax Line at \n800-829-4933 or 800-829-4059 (TDD/TTY for persons \nwho are deaf, hard of hearing, or have a speech \ndisability), Monday–Friday from 7:00 a.m. to 7:00 p.m. \nlocal time (Alaska and Hawaii follow Pacific time; \nemployers in Puerto Rico receive service from 8:00 a.m. \nto 8:00 p.m. local time); or call 267-941-1000 if you're \noutside the United States (toll call), Monday–Friday from \n6:00 a.m. to 11:00 p.m. Eastern time.\nSee also How Can You Get Forms, Instructions, and \nPublications From the IRS, later.\nWhen Should You File Form 941-X?\nFile Form 941-X when you discover an error on a \npreviously filed Form 941.\nHowever, if your only errors on Form 941 relate to the \nnumber of employees who received wages (Form 941, \nline 1) or to federal tax liabilities reported on Form 941, \nPart 2, or on Schedule B (Form 941), Report of Tax \nLiability for Semiweekly Schedule Depositors, don’t file \nForm 941-X. For more information about correcting federal \ntax liabilities reported on Form 941, Part 2, or on \nSchedule B (Form 941), see the Instructions for \nSchedule B (Form 941).\nDue dates. The due date for filing Form 941-X depends \non when you discover an error and if you underreported or \noverreported tax. If you underreported tax, see \nUnderreported tax, later. For overreported tax amounts, \nyou may choose to either make an interest-free \nadjustment or file a claim for refund or abatement. If you’re \ncorrecting overreported tax amounts, see Overreported \ntax—Adjustment process or Overreported tax—Claim \nprocess, later.\nIf any due date falls on a Saturday, Sunday, or legal \nholiday, you may file Form 941-X on the next business day. \nIf we receive Form 941-X after the due date, we will treat \nForm 941-X as filed on time if the envelope containing \nForm 941-X is properly addressed, contains sufficient \npostage, and is postmarked by the U.S. Postal Service on \nor before the due date, or sent by an IRS-designated \nprivate delivery service (PDS) on or before the due date. If \nyou don’t follow these guidelines, we will consider Form \n941-X filed when it is actually received. See Pub. 15 for \nmore information on legal holidays. For more information \nTIP\nabout PDSs, see Where Should You File Form 941-X, \nlater.\nUnderreported tax. If you’re correcting underreported \ntax, you must file Form 941-X by the due date of the return \nfor the return period in which you discovered the error and \npay the amount you owe by the time you file. Doing so \nwill generally ensure that your correction is interest free \nand not subject to failure-to-pay (FTP) or failure-to-deposit \n(FTD) penalties. See What About Penalties and Interest, \nlater. For details on how to make a payment, see the \ninstructions for line 27, later.\nIf Form 941-X is filed late (after the due date of the \nreturn for the return period in which you discovered the \nerror), you must attach an amended Schedule B (Form \n941) to Form 941-X. Otherwise, the IRS may assess an \n“averaged” FTD penalty. See “Averaged” FTD penalty in \nsection 11 of Pub. 15 for more information about \n“averaged” FTD penalties. The total tax reported on the \n“Total liability for the quarter” line of Schedule B (Form \n941) must match the corrected tax (Form 941, line 12, \ncombined with any correction entered on Form 941-X, \nline 23) for the quarter, less any previous abatements and \ninterest-free tax assessments.\nIf you discover an error in . . .\nForm 941-X is due . . .\n1. January, February, March\n April 30\n2. April, May, June\n July 31\n3. July, August, September\n October 31\n4. October, November, December\n January 31 \nThe dates shown in the table above apply only to corrections of \nunderreported amounts. If any due date falls on a Saturday, \nSunday, or legal holiday, you may file Form 941-X on the next \nbusiness day.\nExample—You owe tax. On July 5, 2024, you \ndiscover that you underreported $10,000 of social security \nand Medicare wages on your 2024 first quarter Form 941. \nFile Form 941-X and pay the amount you owe by October \n31, 2024, because you discovered the error in the third \nquarter of 2024, and October 31, 2024, is the due date for \nthat quarter. If you file Form 941-X before October 31, \n2024, pay the amount you owe by the time you file.\nThe due date for filing the adjusted return is \ndetermined by the type of return (Form 941 or \nForm 944) being corrected, without regard to your \ncurrent filing requirements. Therefore, if you're currently \nfiling Form 941 and you're correcting a previously filed \nForm 944, you must file Form 944-X by January 31 of the \nyear following the year you discover the error.\nOverreported tax—Adjustment process. If you \noverreported tax on Form 941 and choose to apply the \ncredit to Form 941 or Form 944, file an adjusted return on \nForm 941-X soon after you discover the error but more \nthan 90 days before the period of limitations on the credit \nor refund for Form 941 expires. See Is There a Deadline \nfor Filing Form 941-X, later.\nOverreported tax—Claim process. If you overreported \ntax on Form 941, you may choose to file a claim for refund \nor abatement on Form 941-X any time before the period of \nTIP\n6\nInstructions for Form 941-X (Rev. 4-2024)\n", "limitations on credit or refund expires on Form 941. If you \nalso need to correct any underreported tax amounts, you \nmust file another Form 941-X reporting only corrections to \nthe underreported amounts. See Is There a Deadline for \nFiling Form 941-X? next.\nYou may not file a refund claim to correct federal \nincome tax or Additional Medicare Tax actually \nwithheld from employees.\nIs There a Deadline for Filing Form \n941-X?\nGenerally, you may correct overreported taxes on a \npreviously filed Form 941 if you file Form 941-X within 3 \nyears of the date Form 941 was filed or 2 years from the \ndate you paid the tax reported on Form 941, whichever is \nlater. You may correct underreported taxes on a previously \nfiled Form 941 if you file Form 941-X within 3 years of the \ndate the Form 941 was filed. We call each of these time \nframes a period of limitations. For purposes of the period \nof limitations, Forms 941 for a calendar year are \nconsidered filed on April 15 of the succeeding year if filed \nbefore that date.\nExample. You filed your 2023 fourth quarter Form 941 \non January 25, 2024, and payments were timely made. \nThe IRS treats the return as if it were filed on April 15, \n2024. On January 29, 2027, you discover that you \noverreported social security and Medicare wages on that \nform by $350. To correct the error, you must file Form \n941-X by April 15, 2027, which is the end of the period of \nlimitations for Form 941, and use the claim process.\nIf you file Form 941-X to correct overreported tax \namounts in the last 90 days of a period of \nlimitations, you must use the claim process. You \ncan’t use the adjustment process. If you’re also correcting \nunderreported tax amounts, you must file another Form \n941-X to correct the underreported tax amounts using the \nadjustment process and pay any tax due.\nWhere Should You File Form 941-X?\nYou're encouraged to file Form 941-X electronically once \nthat option becomes available. Until electronic filing \nbecomes available, or if you prefer to mail a paper Form \n941-X, send your completed Form 941-X to the address \nshown next.\nCAUTION\n!\nCAUTION\n!\nIF you’re in . . .\nTHEN use this address . . .\nConnecticut, Delaware, District of \nColumbia, Florida, Georgia, \nIllinois, Indiana, Kentucky, Maine, \nMaryland, Massachusetts, \nMichigan, New Hampshire, New \nJersey, New York, North Carolina, \nOhio, Pennsylvania, Rhode \nIsland, South Carolina, \nTennessee, Vermont, Virginia, \nWest Virginia, Wisconsin\nDepartment of the Treasury\nInternal Revenue Service \nCincinnati, OH 45999-0005\nAlabama, Alaska, Arizona, \nArkansas, California, Colorado, \nHawaii, Idaho, Iowa, Kansas, \nLouisiana, Minnesota, \nMississippi, Missouri, Montana, \nNebraska, Nevada, New Mexico, \nNorth Dakota, Oklahoma, \nOregon, South Dakota, Texas, \nUtah, Washington, Wyoming\nDepartment of the Treasury \nInternal Revenue Service \nOgden, UT 84201-0005\nNo legal residence or principal \nplace of business in any state\nInternal Revenue Service \nP\n.O. Box 409101 \nOgden, UT 84409\nSpecial filing address for \nexempt organizations; federal, \nstate, and local governmental \nentities; and Indian tribal \ngovernmental entities, regardless \nof location\nDepartment of the Treasury\nInternal Revenue Service \nOgden, UT 84201-0005\nPDSs can't deliver to P\n.O. boxes. You must use the U.S. \nPostal Service to mail an item to a P\n.O. box address. Go to \nIRS.gov/PDS for the current list of PDSs. If you file Form \n941-X using a PDS, send it to the following address.\nOgden - Internal Revenue Submission Processing \nCenter\n1973 Rulon White Blvd.\nOgden, UT 84201\nUse this address even if your business is located in a state \nthat files in Cincinnati.\nHow Should You Complete Form \n941-X?\nUse a Separate Form 941-X for Each Quarter \nYou’re Correcting\nUse a separate Form 941-X for each Form 941 that you’re \ncorrecting. For example, if you found errors on your Forms \n941 for the third and fourth quarters of 2023, file one Form \n941-X to correct the 2023 third quarter Form 941 and file a \nsecond Form 941-X to correct the 2023 fourth quarter \nForm 941.\nEmployer Identification Number (EIN), Name, \nand Address\nEnter your EIN, name, and address in the spaces \nprovided. Also enter your name and EIN on the top of \npages 2, 3, 4, and 5, and on any attachments. If your \naddress has changed since you filed your Form 941, enter \nthe corrected information and the IRS will update your \naddress of record. Be sure to write your name, EIN, “Form \nInstructions for Form 941-X (Rev. 4-2024)\n7\n", "941-X,” the calendar quarter you’re correcting (for \nexample, “Quarter 2”), and the calendar year of the \nquarter you’re correcting on the top of any attachments.\nReturn You’re Correcting\nIn the box at the top of page 1, check the type of return \n(Form 941 or Form 941-SS) you’re correcting. Check the \nappropriate box for the one quarter you’re correcting. \nEnter the calendar year of the Form 941 you’re correcting. \nEnter the quarter and calendar year on pages 2, 3, 4, and \n5.\nEnter the Date You Discovered Errors\nYou must enter the date you discovered errors. You \ndiscover an error when you have enough information to be \nable to correct it. If you’re reporting several errors that you \ndiscovered at different times, enter the earliest date you \ndiscovered them here. Report any subsequent dates and \nrelated errors on line 43.\nMust You Make an Entry on Each Line?\nYou must provide all of the information requested at the \ntop of page 1 of Form 941-X. You must check one box (but \nnot both) in Part 1. In Part 2, you must check the box on \nline 3 and any applicable boxes on lines 4 and 5. In Part 3, \nif any line doesn’t apply, leave it blank. Complete Parts 4 \nand 5 as instructed.\nHow Should You Report Negative Amounts?\nForm 941-X uses negative numbers to show reductions in \ntax (credits) and positive numbers to show additional tax \n(amounts you owe).\nWhen reporting a negative amount in columns 3 and 4, \nuse a minus sign instead of parentheses. For example, \nenter “-10.59” instead of “(10.59).” However, if you’re \ncompleting the return on your computer and your software \nonly allows you to use parentheses to report negative \namounts, you may use them.\nHow Should You Make Entries on Form 941-X?\nYou can help the IRS process Form 941-X timely and \naccurately if you follow these guidelines.\n• Type or print your entries.\n• Use Courier font (if possible) for all typed or \ncomputer-generated entries.\n• Omit dollar signs. You may use commas and decimal \npoints, if desired. Enter dollar amounts to the left of any \npreprinted decimal point and cents to the right of it.\n• Always show an amount for cents, even if it is zero. \nDon’t round entries to whole dollars.\n• Complete all five pages and sign Form 941-X on \npage 5.\n• Staple multiple sheets in the upper-left corner.\nWhat About Penalties and Interest?\nGenerally, your correction of an underreported tax amount \nwon’t be subject to an FTP penalty, an FTD penalty, or \ninterest if you:\n• File on time (by the due date of Form 941 for the quarter \nin which you discover the error),\n• Pay the amount shown on line 27 by the time you file \nForm 941-X,\n• Enter the date you discovered the error, and\n• Explain in detail the grounds and facts relied on to \nsupport the correction.\nNo correction will be eligible for interest-free treatment \nif any of the following apply.\n• The amounts underreported relate to an issue that was \nraised in an examination of a prior period.\n• You knowingly underreported your employment tax \nliability.\n• You received a notice and demand for payment.\n• You received a notice of determination under section \n7436.\nIf you receive a notice about a penalty after you file this \nreturn, reply to the notice with an explanation and we will \ndetermine if you meet the reasonable-cause criteria. Don’t \nattach an explanation when you file your return.\nOverview of the Process\nTo correct a previously filed Form 941, use Form 941-X to \nfile either an adjusted employment tax return or a claim for \nrefund or abatement. The adjustment process and the \nclaim process are outlined below.\nIf you underreported the tax. If you underreported \nthe tax on a previously filed Form 941, check the box on \nline 1 and pay any additional amount you owe by the \ntime you file Form 941-X. For details on how to make a \npayment, see the instructions for line 27, later.\nExample—You underreported employment taxes. \nOn July 5, 2024, you discover an error that results in \nadditional tax on your 2023 third quarter Form 941. File \nForm 941-X by October 31, 2024, and pay the amount you \nowe by the time you file. See When Should You File Form \n941-X, earlier. Don’t attach Form 941-X to your 2024 third \nquarter Form 941.\nIf you overreported the tax. If you overreported the \ntax on a previously filed Form 941, you may choose one \nof the following options.\n• Use the adjustment process. Check the box on line 1 to \napply any credit (negative amount) from line 27 to Form \n941 for the quarter during which you file Form 941-X.\n• Use the claim process. Check the box on line 2 to file a \nclaim on Form 941-X requesting a refund or abatement of \nthe amount shown on line 27.\nTo ensure that the IRS has enough time to \nprocess a credit for an overreporting tax \nadjustment in the quarter during which you file \nForm 941-X, you’re encouraged to file Form 941-X \ncorrecting the overreported tax amount in the first 2 \nmonths of a quarter. For example, if you discover an \noverreported tax amount in March, June, September, or \nDecember, you may want to file Form 941-X in the first 2 \nmonths of the next quarter. However, there must be 90 \ndays remaining on the period of limitations when you file \nForm 941-X. See the Caution under Is There a Deadline \nfor Filing Form 941-X, earlier. This should ensure that the \nIRS will have enough time to process Form 941-X so the \ncredit will be posted before you file Form 941, thus \navoiding an erroneous balance due notice from the IRS. \nSee the example below.\nExample—You want your overreported tax applied \nas a credit to Form 941. On September 16, 2024, you \nTIP\n8\nInstructions for Form 941-X (Rev. 4-2024)\n", "discover you overreported your tax on your 2023 fourth \nquarter Form 941 and want to choose the adjustment \nprocess. To allow the IRS enough time to process the \ncredit, you file Form 941-X on October 7, 2024, and take \nthe credit on your fourth quarter 2024 Form 941.\nIf you currently file Form 944 and you’re making a \ncorrection to a previously filed Form 941 that will \nbe claimed as a credit on Form 944, file Form \n941-X before December in any year before the expiration \nof the period of limitations for the previously filed Form \n941. In the year that the period of limitations for the \npreviously filed Form 941 expires, file Form 941-X at least \n90 days before the expiration date.\nSpecific Instructions:\nPart 1: Select ONLY One Process\nBecause Form 941-X may be used to file either an \nadjusted employment tax return or a claim for refund or \nabatement, you must check one box on either line 1 or \nline 2. Don’t check both boxes.\nCorrecting an employment tax credit. For lines 1 and \n2, if you underreported an employment tax credit, treat it \nlike you overreported a tax amount. If you overreported an \nemployment tax credit, treat it like you underreported a tax \namount. If you're filing Form 941-X to adjust only an \nemployment tax credit and you're not correcting any \noverreported taxes on Form 941-X, lines 6–13, skip lines 4 \nand 5.\n1. Adjusted Employment Tax Return\nCheck the box on line 1 if you’re correcting underreported \ntax amounts or overreported tax amounts and you would \nlike to use the adjustment process to correct the errors.\nIf you’re correcting both underreported tax amounts \nand overreported tax amounts on this form, you must \ncheck this box. If you check this box, any negative amount \nshown on line 27 will be applied as a credit (tax deposit) to \nyour Form 941 or Form 944 for the period in which you’re \nfiling this form. See Example—You want your overreported \ntax applied as a credit to Form 941, earlier.\nIf you owe tax. Pay the amount shown on line 27 by the \ntime you file Form 941-X. Generally, you won’t be \ncharged interest if you file on time, pay on time, enter the \ndate you discovered the error, and explain the correction \non line 43.\nIf you have a credit. You overreported employment \ntaxes (you have a negative amount on line 27) and want \nthe IRS to apply the credit to Form 941 or Form 944 for the \nperiod during which you filed Form 941-X. The IRS will \napply your credit on the first day of the Form 941 or Form \n944 period during which you filed Form 941-X. However, \nthe credit you show on Form 941-X, line 27, may not be \nfully available on your Form 941 or Form 944 if the IRS \ncorrects it during processing or you owe other taxes, \npenalties, or interest. The IRS will notify you if your \nclaimed credit changes or if the amount available as a \ncredit on Form 941 or Form 944 was reduced because of \nunpaid taxes, penalties, or interest.\nTIP\nDon’t check the box on line 1 if you’re correcting \noverreported tax amounts and the period of \nlimitations on credit or refund for Form 941 will \nexpire within 90 days of the date you file Form 941-X. See \nIs There a Deadline for Filing Form 941-X, earlier.\n2. Claim\nCheck the box on line 2 to use the claim process if you’re \ncorrecting overreported tax amounts only and you’re \nclaiming a refund or abatement for the negative amount \n(credit) shown on line 27. Don’t check this box if you’re \ncorrecting any underreported tax amounts on this form.\nYou must check the box on line 2 if you have a credit (a \nnegative amount on line 27) and the period of limitations \non credit or refund for Form 941 will expire within 90 days \nof the date you file Form 941-X. See Is There a Deadline \nfor Filing Form 941-X, earlier.\nThe IRS usually processes claims shortly after they are \nfiled. The IRS will notify you if your claim is denied, \naccepted as filed, or selected to be examined. See Pub. \n556, Examination of Returns, Appeal Rights, and Claims \nfor Refund, for more information.\nUnless the IRS corrects Form 941-X during processing \nor you owe other taxes, penalties, or interest, the IRS will \nrefund the amount shown on line 27, plus any interest that \napplies.\nYou may not file a refund claim to correct federal \nincome tax or Additional Medicare Tax actually \nwithheld from employees.\nPart 2: Complete the Certifications\nYou must complete all certifications that apply by checking \nthe appropriate boxes. If all of your corrections relate to \nunderreported tax amounts, complete line 3 only; skip \nlines 4 and 5 and go to Part 3. If your corrections relate to \noverreported tax amounts, other than corrections related \nto underreported employment tax credits, you have a duty \nto ensure that your employees' rights to recover overpaid \nemployee social security and Medicare taxes that you \nwithheld are protected. The certifications on lines 4 and 5 \naddress the requirement to:\n• Repay or reimburse your employees for the \novercollection of employee social security and Medicare \ntaxes, or\n• Obtain consents from your employees to file a claim on \ntheir behalf. See Rev. Proc. 2017-28 for guidance on the \nrequirements for both a request for employee consent and \nfor the employee consent.\n3. Filing Forms W-2 or Forms W-2c\nCheck the box on line 3 to certify that you filed or will file \nForms W-2 or Forms W-2c with the SSA, as required, \nshowing your employees' correct wage and tax amounts. \nSee the General Instructions for Forms W-2 and W-3 for \ndetailed information about filing requirements. Unless \notherwise noted, references throughout these instructions \nto Form W-2 include Forms W-2AS, W-2CM, W-2GU, \nW-2VI, and 499R-2/W-2PR; references to Form W-2c \ninclude Form 499R-2c/W-2cPR; references to Form W-3 \ninclude Form W-3SS and Form W-3 (PR); and references \nto Form W-3c include Form W-3C (PR).\nCAUTION\n!\nCAUTION\n!\nInstructions for Form 941-X (Rev. 4-2024)\n9\n", "You must check the box on line 3 to certify that you filed \nForms W-2 or Forms W-2c even if your corrections on \nForm 941-X don’t change amounts shown on those forms. \nFor example, if your only correction to Form 941 involves \nmisstated tax adjustments, which don't impact the \namounts reported on your employees’ Forms W-2 (see the \ninstructions for line 15, later), check the box on line 3 to \ncertify that you already filed all required Forms W-2 and \nW-2c with the SSA. In this situation, you're certifying that \nyou don't need to file Form W-2c because you already \nfiled a correct Form W-2.\n4. Certifying Overreporting Adjustments\nIf you overreported federal income tax, social security tax, \nMedicare tax, or Additional Medicare Tax and checked the \nbox on line 1, check the appropriate box on line 4. You \nmay need to check more than one box. If you obtained \nwritten statements from some employees but you couldn’t \nlocate employees or secure the statements of the \nremaining employees, check all applicable boxes. Provide \na summary on line 43 of the amount of the corrections \nboth for the employees who provided written statements \nand for those who didn’t.\n4a. Check the box on line 4a if your overreported amount \nincludes each affected employee share of overcollected \ntaxes. You’re certifying that you repaid or reimbursed the \nemployee share of current and prior year taxes and you \nreceived written statements from the employees stating \nthat they didn’t and won’t receive a refund or credit for the \nprior year taxes. You’re certifying that you adjusted federal \nincome tax or Additional Medicare Tax withheld from \nemployees for the current calendar year only. Don’t send \nthese statements to the IRS. Keep them for your records. \nGenerally, all employment tax records must be kept for at \nleast 4 years. Records related to qualified sick leave \nwages and qualified family leave wages for leave taken \nafter March 31, 2021, and before October 1, 2021, and \nrecords related to qualified wages for the employee \nretention credit paid after June 30, 2021, should be kept \nfor at least 6 years. Copies must be submitted to the IRS if \nrequested.\n4b. Check the box on line 4b to certify that your \noverreported amount is only for the employer share of \ntaxes on those employees who you were unable to find or \nthose who didn’t give you a statement described on \nline 4a.\n4c. Check the box on line 4c to certify that your \noverreported amount is only for federal income tax, social \nsecurity tax, Medicare tax, or Additional Medicare Tax that \nyou didn’t withhold from your employees.\n5. Certifying Claims\nIf you’re filing a claim for refund or abatement of \noverreported federal income tax, social security tax, \nMedicare tax, or Additional Medicare Tax and checked the \nbox on line 2, check the appropriate box on line 5. You \nmay need to check more than one box. If you obtained \nwritten statements or consents from some employees but \nyou couldn’t locate employees or secure the statements or \nconsents of the remaining employees, check all applicable \nboxes. Provide a summary on line 43 of the amount of the \ncorrections for both the employees who provided \nstatements or consents and for those who didn’t.\nYou can’t file a refund claim to correct the incorrect \namount of federal income tax or Additional \nMedicare Tax actually withheld from employees in \na prior year. If you request their consent to file a claim for \nsocial security tax or Medicare tax, you must tell your \nemployees that you can’t claim a refund of any Additional \nMedicare Tax on their behalf. See Rev. Proc. 2017-28 for \nsample language to use in your request.\n5a. Check the box on line 5a if your overreported tax \nincludes each affected employee share of social security \nand Medicare taxes. You’re certifying that you repaid or \nreimbursed to the employees their share of social security \nand Medicare taxes. For refunds of employee social \nsecurity and Medicare taxes overcollected in prior years, \nyou’re certifying that you received written statements from \nthose employees stating that they didn’t and won’t receive \na refund or credit for the prior year taxes. Don’t send these \nstatements to the IRS. Keep them for your records. \nGenerally, all employment tax records must be kept for at \nleast 4 years. Records related to qualified sick leave \nwages and qualified family leave wages for leave taken \nafter March 31, 2021, and before October 1, 2021, and \nrecords related to qualified wages for the employee \nretention credit paid after June 30, 2021, should be kept \nfor at least 6 years. Copies must be submitted to the IRS if \nrequested.\n5b. Check the box on line 5b if your overreported tax \nincludes each affected employee share of social security \nand Medicare taxes and you haven’t yet repaid or \nreimbursed the employee share of taxes. You’re certifying \nthat you received consent from each affected employee to \nfile a claim on the employee share of those taxes and you \nreceived written statements from those employees stating \nthat they didn’t and won’t receive a refund or credit for the \nprior year taxes.\nAn employee consent must:\n• Contain the name, address, and social security number \n(or truncated taxpayer identification number, when \nappropriate) of the employee;\n• Contain the name, address, and EIN of the employer;\n• Contain the tax period(s), the type of tax, and the \namount of tax for which the consent is provided;\n• Affirmatively state that the employee authorizes the \nemployer to claim a refund for the overpayment of the \nemployee share of tax;\n• For amounts collected in a prior year, include the \nemployee’s written statement certifying that the employee \nhasn’t made any previous claims (or the claims were \nrejected) and won’t make any future claims for refund or \ncredit of the amount of the overcollection;\n• Identify the basis of the claim; and\n• Be dated and contain the employee’s signature under \npenalties of perjury. The penalties of perjury statement \nshould be located immediately above the required \nsignature.\nDon’t send these statements and consents to the IRS. \nKeep them for your records. Generally, all employment tax \nrecords must be kept for at least 4 years. Records related \nto qualified sick leave wages and qualified family leave \nCAUTION\n!\n10\nInstructions for Form 941-X (Rev. 4-2024)\n", "wages for leave taken after March 31, 2021, and before \nOctober 1, 2021, and records related to qualified wages \nfor the employee retention credit paid after June 30, 2021, \nshould be kept for at least 6 years. Copies must be \nsubmitted to the IRS if requested.\nIn certain situations, you may not have repaid or \nreimbursed your employees or obtained their consents \nprior to filing a claim, such as in cases where the period of \nlimitations on credit or refund is about to expire. In those \nsituations, file Form 941-X, but don’t check a box on line 5. \nTell us on line 43 that you haven’t repaid or reimbursed \nemployees or obtained consents at the time you file the \nclaim. However, you must repay or reimburse your \nemployees and certify that you’ve done so before the IRS \ncan allow the claim.\n5c. Check the box on line 5c to certify that your \noverreported tax is only for the employer share of social \nsecurity and Medicare taxes. This applies when affected \nemployees didn’t give you consent to file a claim for refund \nfor the employee share of social security and Medicare \ntaxes, they couldn’t be found, or they didn’t give you a \nstatement described on line 5b.\n5d. Check the box on line 5d to certify that your \noverreported amount is only for federal income tax, social \nsecurity tax, Medicare tax, or Additional Medicare Tax that \nyou didn’t withhold from your employees.\nPart 3: Enter the Corrections for This \nQuarter\nEmployers in American Samoa, Guam, the CNMI, \nthe USVI, and Puerto Rico may skip lines 6 and 7, \nunless you have employees who are subject to \nU.S. income tax withholding.\nWhat Amounts Should You Report in Part 3?\nOn lines 6–13, columns 1 and 2, for each line you're \ncorrecting, show amounts for all of your employees, not \njust for those employees whose amounts you’re \ncorrecting.\nIf a correction that you report in column 4 includes both \nunderreported and overreported amounts (see the \ninstructions for line 41, later), give us details for each error \non line 43.\nBecause special circumstances apply for lines 14–22, \n25–26c, 28–32, and 35–40, read the instructions for each \nline carefully before entering amounts in the columns.\nIf any line doesn't apply to you, leave it blank.\nIf you previously adjusted or amended Form 941 \nby using Form 941-X or because of an IRS \nexamination change, show amounts in column 2 \nthat include those previously reported corrections.\n6. Wages, Tips, and Other Compensation\nIf you’re correcting the wages, tips, and other \ncompensation you reported on Form 941, line 2, enter the \ntotal corrected amount for all employees in column 1. In \ncolumn 2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nTIP\nCAUTION\n!\nbetween columns 1 and 2. This line doesn’t apply to Form \n941-SS.\nIf you or the IRS previously corrected the amount \nreported on Form 941, line 2, enter in column 2 the \namount after any previous corrections.\n line 6 (column 1)\n- line 6 (column 2)\n line 6 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nExample—Wages, tips, and other compensation \nincreased. You reported $9,000 as total wages, tips, and \nother compensation on line 2 of your 2024 first quarter \nForm 941. In May of 2024, you discovered that you had \noverlooked $1,000 in tips for one of your employees. To \ncorrect the error, figure the difference on Form 941-X as \nshown.\nColumn 1 (corrected amount)\n10,000.00\nColumn 2 (Form 941, line 2)\n- 9,000.00\nColumn 3 (difference)\n1,000.00\nExample—Wages, tips, and other compensation \ndecreased. You reported $9,000 as wages, tips, and \nother compensation on line 2 of your 2024 first quarter \nForm 941. In May of 2024, you discovered that you \nincluded $2,000 in wages for one of your employees \ntwice. To correct the error, figure the difference on Form \n941-X as shown.\nColumn 1 (corrected amount)\n7,000.00\nColumn 2 (Form 941, line 2)\n- 9,000.00\nColumn 3 (difference)\n-2,000.00\nExample—Auto allowance; wages, tips, and other \ncompensation increased. You paid one of your \nemployees a $500 monthly auto allowance from October \nthrough December 2023, and didn’t treat the payments as \ntaxable wages. In February 2024, you realized that the \npayments were wages because they weren’t \nreimbursements of deductible business expenses that \nwere substantiated and paid under an accountable plan. \nYou correct the error by treating the auto allowance as \nwages subject to income, social security, and Medicare \ntaxes. Report the additional $1,500 of wages on Form \n941-X, lines 6, 8, 12, and, if applicable, 13.\nBe sure to explain the reasons for the corrections on \nline 43.\nThe quarterly amount on line 6, column 1, should \nbe used to figure the annual amount to report on \nyour Forms W-2 or Forms W-2c. This amount \nshould also generally be used for any business expense \ndeduction on your income tax return (or amended return) \nfor wages paid.\nTIP\nInstructions for Form 941-X (Rev. 4-2024)\n11\n", "7. Federal Income Tax Withheld From Wages, \nTips, and Other Compensation\nIf you’re correcting the federal income tax withheld from \nwages, tips, and other compensation you reported on \nForm 941, line 3, enter the total corrected amount in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2. This line doesn’t \napply to Form 941-SS.\n line 7 (column 1)\n- line 7 (column 2)\n line 7 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nCopy the amount in column 3 to column 4. Include any \nminus sign shown in column 3.\nGenerally, you may correct federal income tax \nwithholding errors only if you discovered the errors \nin the same calendar year you paid the wages. In \naddition, for an overcollection, you may correct federal \nincome tax withholding only if you also repaid or \nreimbursed the employees in the same year. For prior \nyears, you may only correct administrative errors to federal \nincome tax withholding (that is, errors in which the amount \nreported on Form 941, line 3, isn't the amount you actually \nwithheld from an employee’s wages) and errors for which \nsection 3509 rates apply. Only transposition or math errors \ninvolving the inaccurate reporting of the amount withheld \nare administrative errors. See section 13 of Pub. 15 for \nmore information about corrections during the calendar \nyear and about administrative errors. See section 2 of \nPub. 15 for more information about section 3509. If section \n3509 rates apply, see the instructions for lines 19–22, \nlater.\nYou can’t file a Form 941-X to correct federal income \ntax withholding for prior years for nonadministrative errors. \nIn other words, you can’t correct federal income tax \nactually withheld from an employee in a prior year if you \ndiscover that you didn’t withhold the right amount. For \nexample, you can’t correct federal income tax withheld in a \nprior year because you used the wrong income tax \nwithholding table or you didn’t treat a payment correctly as \ntaxable or nontaxable. Similarly, if you paid federal income \ntax in a prior year on behalf of your employee, rather than \ndeducting it from the employee’s pay (which resulted in \nadditional wages subject to tax), and in a subsequent year \nyou determine that you incorrectly calculated the amount \nof tax, you can’t correct the federal income tax \nwithholding.\nExample—Prior year nonadministrative error \n(failure to withhold federal income tax when \nrequired). You were required to withhold $400 of federal \nincome tax from an employee's bonus that was paid in \nDecember of 2023 but you withheld nothing. You \ndiscovered the error on March 11, 2024. You can’t file \nForm 941-X to correct federal income tax withheld \nreported on your 2023 fourth quarter Form 941 because \nthe error involves a previous year and the amount \nCAUTION\n!\npreviously reported for the employee represents the actual \namount withheld from the employee during 2023.\nExample—Prior year administrative error \n(incorrectly reported amount of federal income tax \nactually withheld). You had three employees. In the \nfourth quarter of 2023, you withheld $1,000 of federal \nincome tax from Xavier Black, $2,000 from Sophie Rose, \nand $6,000 from Leo Wood. The total amount of federal \nincome tax you withheld was $9,000. You mistakenly \nreported $6,000 on line 3 of your 2023 fourth quarter Form \n941. You discovered the error on March 8, 2024. This is an \nexample of an administrative error that may be corrected \nin a later calendar year because the amount actually \nwithheld from the employees' wages isn’t the amount \nreported on Form 941. Use Form 941-X to correct the \nerror. Enter $9,000 in column 1 and $6,000 in column 2. \nSubtract the amount in column 2 from the amount in \ncolumn 1.\nColumn 1 (corrected amount)\n9,000.00\nColumn 2 (Form 941, line 3)\n- 6,000.00\nColumn 3 (difference)\n3,000.00\nReport the $3,000 as a tax correction in column 4.\nBe sure to explain the reasons for this correction on \nline 43.\nExample—Nonadministrative error reporting \nfederal income tax because of repayment of wages \npaid in prior year. You prepaid Jack Brown $4,000 of \nwages for 2 months of work in September 2023. You \nwithheld $400 of federal income tax at the time you paid \nJack. These amounts were reported on your 2023 third \nquarter Form 941. Jack left employment in October 2023 \n(after only 1 month of service). In January 2024, Jack \nrepaid $2,000 to you for the 1 month Jack didn't work. You \ncan’t file Form 941-X to reduce the federal income tax \nwithheld because you actually withheld the federal income \ntax from wages. You also can’t file Form 941-X to reduce \nwages because the wages were income to Jack for the \nprior year. These amounts were correctly reported on \nForm 941.\n8. Taxable Social Security Wages\nQualified sick leave wages and qualified family \nleave wages for leave taken after March 31, 2021, \nand before October 1, 2021, were included on \nForm 941, line 5a, column 1, and can be adjusted only on \nForm 941-X, line 8.\nIf you’re correcting the taxable social security wages \nyou reported on Form 941, line 5a, column 1, enter the \ntotal corrected amount in column 1. In column 2, enter the \namount you originally reported or as previously corrected. \nIn column 3, enter the difference between columns 1 and \n2.\nTIP\n12\nInstructions for Form 941-X (Rev. 4-2024)\n", " line 8 (column 1)\n- line 8 (column 2)\nline 8 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nMultiply the amount in column 3 by 0.124 and enter that \nresult in column 4.\nline 8 (column 3)\nx 0.124\nline 8 (column 4)\nIf the amount in column 3 used a minus sign, \nalso use a minus sign in column 4.\nNote. If you checked the box on Form 941-X, line 4b or \nline 5c, because you’re correcting only the employer share \nof tax on a decrease to social security wages, use 0.062 \n(6.2%) when multiplying the amount shown in column 3. If \nyou’re correcting both shares of tax for some employees \nand only the employer share for other employees, enter \nthe properly calculated amount in column 4. Be sure to \nshow your calculations on line 43.\nExample—Social security wages decreased. \nFollowing Example—Wages, tips, and other \ncompensation decreased in the instructions for line 6, the \nwages that you counted twice were also taxable social \nsecurity wages. To correct the error, figure the difference \non Form 941-X as shown.\nColumn 1 (corrected amount)\n7,000.00\nColumn 2 (Form 941, line 5a, column 1)\n- 9,000.00\nColumn 3 (difference)\n-2,000.00\nUse the difference in column 3 to determine your tax \ncorrection.\nColumn 3 (difference)\n-2,000.00\nTax rate (12.4%) \nx 0.124\nColumn 4 (tax correction) \n -248.00\nBe sure to explain the reasons for this correction on \nline 43.\n9. Qualified Sick Leave Wages (For Leave Taken \nAfter March 31, 2020, and Before April 1, 2021)\nGenerally, the period of limitations for correcting \nqualified sick leave wages paid in the second, \nthird, and fourth quarters of 2020 expired on April \n15, 2024, for most employers. For more information about \nthe period of limitations, see Is There a Deadline for Filing \nForm 941-X, earlier.\nAdjustments to the social security tax on qualified \nsick leave wages and qualified family leave wages \nfor leave taken after March 31, 2020, and before \nApril 1, 2021, are reported on Form 941‐X, lines 9 and 10, \nrespectively. Adjustments to the nonrefundable portion of \nCAUTION\n!\nTIP\nthe credit for qualified sick and family leave wages for \nleave taken after March 31, 2020, and before April 1, \n2021, are reported on Form 941‐X, line 17, and \nadjustments to the refundable portion of the credit are \nreported on Form 941‐X, line 25. Adjustments to qualified \nhealth plan expenses allocable to qualified sick leave \nwages and to qualified family leave wages for leave taken \nafter March 31, 2020, and before April 1, 2021, are \nreported on Form 941‐X, lines 28 and 29, respectively. If \nyou claimed the credit for qualified sick and family leave \nwages for leave taken after March 31, 2020, and before \nApril 1, 2021, on your original Form 941 for the quarter, \nand you make any corrections on Form 941‐X for the \nquarter to amounts used to figure this credit, you'll need to \nrefigure the amount of this credit using Worksheet 1. You'll \nalso use this worksheet to figure this credit if you’re \nclaiming the credit for the first time on Form 941-X. For \nmore information about the credit for qualified sick and \nfamily leave wages, go to IRS.gov/PLC.\nQualified sick leave wages paid with respect to leave \ntaken after March 31, 2020, and before April 1, 2021, \naren't subject to the employer share of social security tax; \ntherefore, the tax rate on these wages is 6.2% (0.062). For \nmore information about qualified sick leave wages, see \nDefinition of qualified sick and family leave wages for \nleave taken after March 31, 2020, and before April 1, \n2021, later, and go to IRS.gov/PLC. If you’re correcting the \nqualified sick leave wages you reported on Form 941, \nline 5a(i), column 1, enter the total corrected amount in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2.\n line 9 (column 1)\n- line 9 (column 2)\nline 9 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nMultiply the amount in column 3 by 0.062 and enter that \nresult in column 4.\nline 9 (column 3)\nx 0.062\nline 9 (column 4)\nIf the amount in column 3 used a minus sign, \nalso use a minus sign in column 4.\nNote. If you erroneously reported qualified sick leave \nwages for leave taken after March 31, 2020, and before \nApril 1, 2021, on Form 941, line 5a, instead of on \nline 5a(i), you'll need to make a correction on Form 941-X, \nlines 8 and 9, and enter the properly calculated amount in \ncolumn 4 for each line.\nExample—Qualified sick leave wages increased. \nYou paid $2,000 of qualified sick leave wages to only one \nof your employees in the first quarter of 2021. In March \n2024, you discovered that you only reported $1,000 of \nqualified sick leave wages on Form 941 for the first \nquarter. To correct the error, figure the difference on Form \n941‐X as shown.\nInstructions for Form 941-X (Rev. 4-2024)\n13\n", "Column 1 (corrected amount)\n2,000.00\nColumn 2 (Form 941, line 5a(i), column 1)\n- 1,000.00\nColumn 3 (difference)\n1,000.00\nUse the difference in column 3 to determine your tax \ncorrection.\nColumn 3 (difference)\n1,000.00\nTax rate (6.2%) \nx 0.062\nColumn 4 (tax correction) \n62.00\nBe sure to explain the reasons for this correction on \nline 43.\n10. Qualified Family Leave Wages (For Leave \nTaken After March 31, 2020, and Before April 1, \n2021)\nGenerally, the period of limitations for correcting \nqualified family leave wages paid in the second, \nthird, and fourth quarters of 2020 expired on April \n15, 2024, for most employers. For more information about \nthe period of limitations, see Is There a Deadline for Filing \nForm 941-X, earlier.\nQualified family leave wages paid with respect to leave \ntaken after March 31, 2020, and before April 1, 2021, \naren't subject to the employer share of social security tax; \ntherefore, the tax rate on these wages is 6.2% (0.062). For \nmore information about qualified family leave wages, see \nDefinition of qualified sick and family leave wages for \nleave taken after March 31, 2020, and before April 1, \n2021, later, and go to IRS.gov/PLC. If you’re correcting the \nqualified family leave wages you reported on Form 941, \nline 5a(ii), column 1, enter the total corrected amount in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2.\n line 10 (column 1)\n- line 10 (column 2)\nline 10 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nMultiply the amount in column 3 by 0.062 and enter that \nresult in column 4.\nline 10 (column 3)\nx 0.062\nline 10 (column 4)\nIf the amount in column 3 used a minus sign, \nalso use a minus sign in column 4.\nNote. If you erroneously reported qualified family leave \nwages for leave taken after March 31, 2020, and before \nApril 1, 2021, on Form 941, line 5a, instead of on \nline 5a(ii), you'll need to make a correction on Form 941-X, \nlines 8 and 10, and enter the properly calculated amount \nin column 4 for each line.\nCAUTION\n!\nExample—Qualified family leave wages \ndecreased. You paid $1,000 of qualified family leave \nwages to only one of your employees in the first quarter of \n2021. In March 2024, you discovered that you erroneously \nreported $3,000 of qualified family leave wages on Form \n941 for the first quarter. To correct the error, figure the \ndifference on Form 941‐X as shown.\nColumn 1 (corrected amount)\n1,000.00\nColumn 2 (Form 941, line 5a(ii), column 1)\n- 3,000.00\nColumn 3 (difference)\n-2,000.00\nUse the difference in column 3 to determine your tax \ncorrection.\nColumn 3 (difference)\n-2,000.00\nTax rate (6.2%) \nx 0.062\nColumn 4 (tax correction) \n-124.00\nBe sure to explain the reasons for this correction on \nline 43.\n11. Taxable Social Security Tips\nIf you’re correcting the taxable social security tips you \nreported on Form 941, line 5b, column 1, enter the total \ncorrected amount in column 1. In column 2, enter the \namount you originally reported or as previously corrected. \nIn column 3, enter the difference between columns 1 and \n2.\n line 11 (column 1)\n- line 11 (column 2)\nline 11 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nMultiply the amount in column 3 by 0.124 and report \nthat result in column 4.\nline 11 (column 3)\nx 0.124\nline 11 (column 4)\nIf the amount in column 3 used a minus sign, \nalso use a minus sign in column 4.\nNote. If you checked the box on Form 941-X, line 4b or \nline 5c, because you’re correcting only the employer share \nof tax on a decrease to social security tips, use 0.062 \n(6.2%) when multiplying the amount shown in column 3. If \nyou’re correcting both shares of tax for some employees \nand only the employer share for other employees, report \nthe properly calculated amount in column 4. Be sure to \nshow your calculations on line 43.\nExample—Social security tips increased. Following \nExample—Wages, tips, and other compensation \nincreased in the instructions for line 6, the tips that you \noverlooked were also taxable social security tips. To \ncorrect the error, figure the difference on Form 941-X as \nshown.\n14\nInstructions for Form 941-X (Rev. 4-2024)\n", "Column 1 (corrected amount)\n10,000.00\nColumn 2 (Form 941, line 5b, column 1)\n- 9,000.00\nColumn 3 (difference)\n1,000.00\nUse the difference in column 3 to determine your tax \ncorrection.\nColumn 3 (difference)\n1,000.00\nTax rate (12.4%) \nx 0.124\nColumn 4 (tax correction) \n124.00\nBe sure to explain the reasons for this correction on \nline 43.\n12. Taxable Medicare Wages & Tips\nIf you’re correcting the taxable Medicare wages and tips \nyou reported on Form 941, line 5c, column 1, enter the \ntotal corrected amount in column 1. In column 2, enter the \namount you originally reported or as previously corrected. \nIn column 3, enter the difference between columns 1 and \n2.\n line 12 (column 1)\n- line 12 (column 2)\n line 12 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nMultiply the amount in column 3 by 0.029 (2.9% tax \nrate) and enter that result in column 4.\nline 12 (column 3)\nx 0.029\nline 12 (column 4)\nIf the amount in column 3 used a minus sign, \nalso use a minus sign in column 4.\nNote. If you checked the box on Form 941-X, line 4b or \nline 5c, because you’re correcting only the employer share \nof tax on a decrease to Medicare wages and tips, use \n0.0145 (1.45%) when multiplying the amount in column 3. \nIf you’re correcting both shares of tax for some employees \nand only the employer share for other employees, enter \nthe properly calculated amount in column 4. Be sure to \nexplain your calculations on line 43.\nExample—Medicare wages and tips decreased. \nFollowing Example—Wages, tips, and other \ncompensation decreased in the instructions for line 6, the \nwages that you counted twice were also taxable Medicare \nwages and tips. To correct the error, figure the difference \non Form 941-X as shown.\nColumn 1 (corrected amount)\n7,000.00\nColumn 2 (Form 941, line 5c, column 1)\n- 9,000.00\nColumn 3 (difference)\n-2,000.00\nUse the difference in column 3 to determine your tax \ncorrection.\nColumn 3 (difference)\n -2,000.00\nTax rate (2.9%)\nx 0.029\nColumn 4 (tax correction) \n-58.00\nBe sure to explain the reasons for this correction on \nline 43.\n13. Taxable Wages & Tips Subject to Additional \nMedicare Tax Withholding\nGenerally, you may correct errors to Additional Medicare \nTax withholding only if you discovered the errors in the \nsame calendar year the wages and tips were paid to \nemployees. However, you may correct errors to Additional \nMedicare Tax withholding for prior years if the amount \nreported on Form 941, line 5d, column 2, isn’t the amount \nyou actually withheld, including any amount you paid on \nbehalf of your employee rather than deducting it from the \nemployee’s pay (which resulted in additional wages \nsubject to tax). This type of error is an administrative error. \nThe administrative error adjustment corrects the amount \nreported on Form 941 to agree with the amount actually \nwithheld from employees.\nYou may also correct errors to Additional Medicare Tax \nwithholding for prior years if section 3509 rates apply. If \nsection 3509 rates apply, see the instructions for lines 19–\n22, later.\nIf a prior year error was a nonadministrative error, you \nmay correct only the wages and tips subject to Additional \nMedicare Tax withholding that were originally reported on \nForm 941, line 5d, column 1, or previously corrected on \nForm 941-X. You can’t correct the tax reported on Form \n941, line 5d, column 2.\nErrors discovered in the same calendar year or prior \nyear administrative errors. If you’re correcting the \ntaxable wages and tips subject to Additional Medicare Tax \nwithholding that you reported on Form 941, line 5d, \ncolumn 1, enter the total corrected amount in column 1. In \ncolumn 2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nbetween columns 1 and 2.\n line 13 (column 1)\n- line 13 (column 2)\n line 13 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nMultiply the amount in column 3 by 0.009 (0.9% tax \nrate) and enter that result in column 4.\nline 13 (column 3)\nx 0.009\nline 13 (column 4)\nIf the amount in column 3 used a minus sign, \nalso use a minus sign in column 4.\nInstructions for Form 941-X (Rev. 4-2024)\n15\n", "Example—Prior year administrative error \n(incorrectly reported amount of Additional Medicare \nTax actually withheld). Xavier Black's wages exceeded \nthe $200,000 withholding threshold for Additional \nMedicare Tax in November 2023. The total wages paid to \nXavier for 2023 were $230,000. You withheld $270 \n($30,000 x 0.009) from Xavier's wages. However, on your \nfourth quarter 2023 Form 941, you mistakenly reported \n$3,000 on line 5d, column 1, and Additional Medicare Tax \nwithheld of $27 on line 5d, column 2. You discover the \nerror on March 11, 2024. This is an example of an \nadministrative error that may be corrected in a later \ncalendar year because the amount actually withheld isn’t \nthe amount reported on your fourth quarter 2023 Form \n941. Use Form 941-X, line 13, to correct the error as \nshown below.\nColumn 1 (corrected amount)\n30,000.00\nColumn 2 (Form 941, line 5d, column 1)\n- 3,000.00\nColumn 3 (difference)\n27,000.00\nUse the difference in column 3 to determine your tax \ncorrection.\nColumn 3 (difference)\n 27,000.00\nTax rate (0.9%) \nx 0.009\nColumn 4 (tax correction) \n 243.00\nBe sure to explain the reasons for this correction on \nline 43.\nPrior year nonadministrative errors. You may correct \nonly the taxable wages and tips subject to Additional \nMedicare Tax withholding that you reported on Form 941, \nline 5d, column 1. Enter the total corrected amount in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2.\n line 13 (column 1)\n- line 13 (column 2)\n line 13 (column 3)\nIf the amount in column 2 is larger than the \namount in column 1, use a minus sign in \ncolumn 3.\nDon’t multiply the amount in column 3 by 0.009 (0.9% \ntax rate). Leave column 4 blank and explain the reasons \nfor this correction on line 43.\nExample—Prior year nonadministrative error \n(failure to withhold Additional Medicare Tax when \nrequired). Sophie Rose’s wages exceeded the $200,000 \nwithholding threshold for Additional Medicare Tax in \nDecember 2023. The total wages paid to Sophie for 2023 \nwere $220,000. You were required to withhold $180 \n($20,000 x 0.009) but you withheld nothing and didn’t \nreport an amount on line 5d of your fourth quarter 2023 \nForm 941. You discover the error on March 11, 2024. File \nForm 941-X to correct wages and tips subject to \nAdditional Medicare Tax withholding for your 2023 fourth \nquarter Form 941, but you may not correct the Additional \nMedicare Tax withheld (column 4) because the error \ninvolves a previous year and the amount previously \nreported for Sophie represents the actual amount withheld \nfrom Sophie during 2023.\nCombination of prior year administrative and nonad-\nministrative errors. If you’re reporting both \nadministrative errors and nonadministrative errors for the \nsame quarter of a prior year, enter the total corrected \namount in column 1. In column 2, enter the amount you \noriginally reported or as previously corrected. In column 3, \nenter the difference between columns 1 and 2. However, \nmultiply only the amount of wages and tips reported in \ncolumn 3 that are related to administrative errors by 0.009 \n(0.9% tax rate). Don’t multiply any wages and tips \nreported in column 3 that are related to nonadministrative \nerrors by 0.009 (0.9% tax rate). Use line 43 to explain in \ndetail your corrections. The explanation must include the \nreasons for the corrections and a breakdown of the \namount reported in column 3 into the amounts related to \nadministrative errors and nonadministrative errors.\nExample—Combination of prior year administrative \nand nonadministrative errors. Xavier Black’s wages \nexceeded the $200,000 withholding threshold for \nAdditional Medicare Tax in November 2023. The total \nwages paid to Xavier for 2023 were $230,000. You \nwithheld $270 ($30,000 x 0.009) from Xavier's wages. \nHowever, on your fourth quarter 2023 Form 941, you \nmistakenly reported $3,000 on line 5d, column 1, and \nAdditional Medicare Tax withheld of $27 on line 5d, \ncolumn 2. The difference in wages subject to Additional \nMedicare Tax related to this administrative error is \n$27,000 ($30,000 - $3,000).\nSophie Rose’s wages exceeded the $200,000 \nwithholding threshold for Additional Medicare Tax in \nDecember 2023. The total wages paid to Sophie for 2023 \nwere $220,000. You were required to withhold $180 \n($20,000 x 0.009) but you withheld nothing and didn’t \nreport Sophie's $20,000 in wages subject to Additional \nMedicare Tax withholding on line 5d of your fourth quarter \n2023 Form 941.\nYou discover both errors on March 11, 2024. Use Form \n941-X, line 13, to correct the errors as shown below.\nColumn 1 (corrected amount)\n50,000.00\nColumn 2 (Form 941, line 5d, column 1)\n- 3,000.00\nColumn 3 (difference)\n47,000.00\nDetermine the portion of wages and tips reported in \ncolumn 3 that is related to the administrative error \n($47,000 - $20,000 (nonadministrative error) = $27,000 \n(administrative error)). Multiply this portion of column 3 by \n0.009 (0.9% tax rate) to determine your tax correction.\nDifference related to administrative error\n 27,000.00\nTax rate (0.9%)\nx 0.009\nColumn 4 (tax correction) \n243.00\nBe sure to explain the reasons for these corrections on \nline 43. You must also report that $20,000 of the amount \nshown in column 3 was related to the correction of a prior \n16\nInstructions for Form 941-X (Rev. 4-2024)\n", "year nonadministrative error and $27,000 of the amount \nshown in column 3 was related to the correction of an \nadministrative error.\n14. Section 3121(q) Notice and Demand—Tax on \nUnreported Tips\nEnter on line 14 any corrections to amounts reported on \nForm 941, line 5f, for the tax due from a Section 3121(q) \nNotice and Demand. The IRS issues a Section 3121(q) \nNotice and Demand to advise an employer of the amount \nof tips received by employees who failed to report or \nunderreported tips to the employer. An employer isn’t \nliable for the employer share of the social security and \nMedicare taxes on unreported tips until a Section 3121(q) \nNotice and Demand for the taxes is made to the employer \nby the IRS.\nBe sure to explain the reasons for any corrections on \nline 43.\n15. Tax Adjustments\nFor purposes of these instructions, all references \nto “sick pay” mean ordinary sick pay, not “qualified \nsick leave wages.”\nUse line 15 to correct any adjustments reported on \nForm 941, lines 7–9. Enter in column 1 the total corrected \namount for Form 941, lines 7–9.\nEnter in column 2 the total originally reported or \npreviously corrected amounts from Form 941, lines 7–9. In \ncolumn 3, enter the difference between columns 1 and 2.\n line 15 (column 1)\n-line 15 (column 2)\n line 15 (column 3)\nYou may need to report negative numbers in any \ncolumn. Make sure that the difference you enter in \ncolumn 3 accurately represents the change to \nadjustments originally reported or previously corrected on \nForm 941, lines 7–9.\nCopy the amount in column 3 to column 4. Include any \nminus sign shown in column 3.\nOn line 43, describe what you misreported on Form \n941. Tell us if your adjustment is for fractions of cents, \nthird-party sick pay, tips, or group-term life insurance.\nExample—Current quarter's third-party sick pay \nunderreported. You reported $6,900 (shown as \n“-6,900.00”) as a third-party sick pay adjustment \n(reduction to tax) on line 8 of your 2023 second quarter \nForm 941. You didn’t report any amounts on lines 7 and 9. \nYour third-party sick pay adjustment should’ve been \n$9,600 (shown as “-9,600.00”) because your third-party \nsick pay payer withheld that amount of social security and \nMedicare taxes from your employees. You discovered the \nerror in April of 2024. To correct the error, figure the \ndifference on Form 941-X as shown.\nTIP\nTIP\nColumn 1 (corrected amount)\n-9,600.00\nColumn 2 (Form 941, line 8)\n- (6,900.00)\nColumn 3 (difference)\n-2,700.00\nHere is how you would enter the numbers on Form \n941-X.\nColumn 1\nColumn 2 \nColumn 3\n(corrected \namount)\n(Form 941, line 8)\n(difference)\n -9,600.00\n-6,900.00\n-2,700.00\nReport “-2,700.00” as your correction in column 4.\nIn this example, you’re claiming a credit for $2,700 in \noverreported tax for your 2023 second quarter Form 941. \nAlways enter the same amount in column 4 (including any \nminus sign) that you enter in column 3.\nBe sure to explain the reasons for this correction on \nline 43.\n16. Qualified Small Business Payroll Tax Credit \nfor Increasing Research Activities\nThe payroll tax credit election must be made on or \nbefore the due date of the originally filed income \ntax return (including extensions). Any election to \ntake the payroll tax credit may be revoked only with the \nconsent of the IRS.\nIf you’re correcting the qualified small business payroll \ntax credit for increasing research activities that you \nreported on Form 941, line 11a (line 11 for quarters \nbeginning after December 31, 2023), enter the total \ncorrected amount in column 1. In column 2, enter the \namount you originally reported or as previously corrected. \nIn column 3, enter the difference between columns 1 and \n2.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4.\nYou must attach a corrected Form 8974 and explain the \nreasons for this correction on line 43.\n17. Nonrefundable Portion of Credit for Qualified \nSick and Family Leave Wages for Leave Taken \nAfter March 31, 2020, and Before April 1, 2021\nForm 941-X and these instructions use the terms \n“nonrefundable” and “refundable” when \ndiscussing credits. The term “nonrefundable” \nmeans the portion of the credit which is limited by law to \ncertain taxes. The term “refundable” means the portion of \nthe credit which is in excess of those taxes.\nCAUTION\n!\nTIP\nInstructions for Form 941-X (Rev. 4-2024)\n17\n", "Generally, the period of limitations for correcting \nthe nonrefundable portion of credit for qualified \nsick and family leave wages paid in the second, \nthird, and fourth quarters of 2020 expired on April 15, \n2024, for most employers. For more information about the \nperiod of limitations, see Is There a Deadline for Filing \nForm 941-X, earlier.\nFor corrections to Form 941, line 11b, the credit for \nqualified sick and family leave wages is only available for \nwages paid with respect to leave taken after March 31, \n2020, and before April 1, 2021. Don't enter an amount on \nline 17 if you're correcting a quarter that began before \nApril 1, 2020.\nIf you’re correcting the nonrefundable portion of the \ncredit for qualified sick and family leave wages for leave \ntaken after March 31, 2020, and before April 1, 2021, that \nyou reported on Form 941, line 11b, enter the total \ncorrected amount from Worksheet 1, Step 2, line 2j, in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2. For more information \nabout the credit for qualified sick and family leave wages, \ngo to IRS.gov/PLC.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4.\nDefinition of qualified sick and family leave wages for \nleave taken after March 31, 2020, and before April 1, \n2021. For purposes of the credit for qualified sick and \nfamily leave wages, qualified sick and family leave wages \nare wages for social security and Medicare tax purposes, \ndetermined without regard to the exclusions from the \ndefinition of employment under sections 3121(b)(1)–(22), \nthat an employer pays that otherwise meet the \nrequirements of the Emergency Paid Sick Leave Act \n(EPSLA) or the Emergency Family and Medical Leave \nExpansion Act (Expanded FMLA), as enacted under the \nFFCRA and amended by the COVID-related Tax Relief Act \nof 2020. However, don't include any wages otherwise \nexcluded under sections 3121(b)(1)–(22) when reporting \nqualified sick and family leave wages on your employment \ntax return and when figuring the credit on Worksheet 1, \nStep 2, lines 2a and 2a(i), and on Step 2, lines 2e and \n2e(i). Instead, include qualified sick leave wages and \nqualified family leave wages excluded from the definition \nof employment under sections 3121(b)(1)–(22) separately \nin Step 2, line 2a(iii) and/or line 2e(iii), respectively, before \nyou figure your total credit in Step 2, line 2d (credit for \nqualified sick leave wages), or Step 2, line 2h (credit for \nqualified family leave wages).\nThe April 2020 revision and July 2020 revision of the \nInstructions for Form 941 were released before the \nCOVID-related Tax Relief Act of 2020 was enacted on \nDecember 27, 2020; therefore, Worksheet 1, in those \nInstructions for Form 941, didn't include lines to add the \nwages that meet an exclusion under sections 3121(b)(1)–\n(22) when figuring the credits for qualified sick and family \nleave wages. If your Form 941 for the second, third, or \nfourth quarter of 2020 didn't claim the correct amount of \nthe credit for qualified sick and family leave wages \nCAUTION\n!\nbecause you paid qualified sick leave wages and/or \nqualified family leave wages that meet an exclusion under \nsections 3121(b)(1)–(22) and the period of limitations is \nstill open, you may file Form 941-X and complete \nWorksheet 1 to claim the correct amount of the credit. \nYou'll also include on Form 941-X, lines 28 and 29, and on \nWorksheet 1 any qualified health plan expenses allocable \nto those wages. The appropriate lines related to the \nexclusions under sections 3121(b)(1)–(22) were added to \nWorksheet 1 in the first quarter 2021 Instructions for Form \n941 (Revised March 2021).\nExample—Nonrefundable portion of credit for \nqualified sick and family leave wages increased. \nFollowing Example—Qualified sick leave wages increased \nin the instructions for line 9, you originally reported a \n$1,000 nonrefundable portion of the credit for qualified \nsick and family leave wages on Form 941, line 11b, for the \nfirst quarter of 2021. You use Worksheet 1 to refigure the \ncorrect nonrefundable portion of the credit for qualified \nsick and family leave wages and you determine that the \ncorrect credit is now $2,000. To correct the error, figure the \ndifference on Form 941‐X as shown.\nColumn 1 (corrected amount)\n2,000.00\nColumn 2 (Form 941, line 11b)\n- 1,000.00\nColumn 3 (difference)\n1,000.00\nTo properly show the credit increase as a reduction to \nyour tax balance, enter the positive number in column 3 as \na negative number in column 4. Here is how you would \nenter the numbers on Form 941‐X, line 17.\nColumn 1\nColumn 2 \nColumn 3\nColumn 4\n(corrected \namount)\n(Form 941, \nline 11b)\n(difference)\n(tax correction)\n 2,000.00\n1,000.00\n1,000.00\n-1,000.00\nBe sure to explain the reasons for this correction on \nline 43.\n18a. Nonrefundable Portion of Employee \nRetention Credit\nUse line 18a only for corrections to quarters beginning \nafter March 31, 2020, and before January 1, 2022.\nSection 206(c) of the Taxpayer Certainty and \nDisaster Tax Relief Act of 2020 removed the \nrestriction on an employer who has received a \nSmall Business Interruption Loan under the Paycheck \nProtection Program (PPP) from claiming the employee \nretention credit. The eligible employer can claim the \nemployee retention credit on any qualified wages that \naren't counted as payroll costs in obtaining PPP loan \nforgiveness. Any wages that could count toward eligibility \nfor the employee retention credit or PPP loan forgiveness \ncan be applied to either of these two programs, but not \nboth. If your Form 941 didn't claim the correct amount for \nthe employee retention credit because you received a \nSmall Business Interruption Loan under the PPP\n, you may \nfile Form 941-X and complete Worksheet 2 to claim the \ncorrect amount of the credit. For more information, see \nTIP\n18\nInstructions for Form 941-X (Rev. 4-2024)\n", "Notice 2021-20, 2021-11 I.R.B. 922, available at \nIRS.gov/irb/2021-11_IRB#NOT-2021-20; and Rev. Proc. \n2021-33, 2021-34 I.R.B. 327, available at IRS.gov/irb/\n2021-34_IRB#REV-PROC-2021-33.\nInstructions for Qualified Wages Paid After March \n12, 2020, and Before July 1, 2021\nGenerally, the period of limitations for correcting \nthe nonrefundable portion of the employee \nretention credit for the second, third, and fourth \nquarters of 2020 expired on April 15, 2024, for most \nemployers. For more information about the period of \nlimitations, see Is There a Deadline for Filing Form 941-X, \nearlier. Although lines 33a and 34, which were used to \ncorrect qualified wages paid March 13 through March 31, \n2020, for the employee retention credit, are now reserved, \nwe continue to reference those dates throughout these \ninstructions and Worksheet 2.\nIf you’re correcting the nonrefundable portion of the \nemployee retention credit for qualified wages paid after \nMarch 12, 2020, and before July 1, 2021, that you \nreported on Form 941, line 11c, enter the total corrected \namount from Worksheet 2, Step 2, line 2j, in column 1. In \ncolumn 2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nbetween columns 1 and 2.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nFor more information about the employee retention \ncredit for qualified wages paid after March 12, 2020, and \nbefore January 1, 2021, see Notice 2021-20. See Notice \n2021-23, 2021-16 I.R.B. 1113, available at IRS.gov/irb/\n2021-16_IRB#NOT-2021-23, for more information about \nthe employee retention credit for qualified wages paid \nafter December 31, 2020, and before July 1, 2021. Also \nsee section IV of Notice 2021-49, 2021-34 I.R.B. 316, \navailable at IRS.gov/irb/2021-34_IRB#NOT-2021-49; and \nRev. Proc. 2021-33.\nBe sure to explain the reasons for this correction on \nline 43.\nAdjustments to the nonrefundable portion of the \nemployee retention credit for qualified wages paid \nafter March 12, 2020, and before July 1, 2021, are \nreported on Form 941-X, line 18a, and adjustments to the \nrefundable portion of the credit are reported on Form \n941-X, line 26a. Adjustments to qualified wages for the \nemployee retention credit are reported on Form 941-X, \nline 30. Adjustments to qualified health plan expenses \nallocable to the employee retention credit are reported on \nForm 941-X, line 31a. The employee retention credit may \nonly be claimed on Form 941 filed for quarters beginning \nafter March 31, 2020. If you claimed the employee \nretention credit on your original Form 941 for the quarter, \nCAUTION\n!\nTIP\nand you make any corrections on Form 941‐X for the \nquarter to amounts used to figure this credit, you'll need to \nrefigure the amount of the credit using Worksheet 2. You'll \nalso use this worksheet to figure this credit if you’re \nclaiming the credit for the first time on Form 941-X.\nInstructions for Qualified Wages Paid After June \n30, 2021, and Before January 1, 2022\nThe Infrastructure Investment and Jobs Act \namends section 3134 of the Internal Revenue \nCode, as enacted under the ARP\n, to limit the \navailability of the employee retention credit in the fourth \nquarter of 2021 to employers that are recovery startup \nbusinesses, as defined in section 3134(c)(5). Thus, for \nwages paid after September 30, 2021, and before January \n1, 2022, only the wages paid by recovery startup \nbusinesses can be qualified wages. See the December \n2021 revision of the Instructions for Form 941 for more \ninformation about a recovery startup business.\nIf you're correcting the nonrefundable portion of the \nemployee retention credit for qualified wages paid after \nJune 30, 2021, and before January 1, 2022, that you \nreported on Form 941, line 11c, enter the total corrected \namount from Worksheet 4, Step 2, line 2h, in column 1. In \ncolumn 2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nbetween columns 1 and 2.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nFor more information about the employee retention \ncredit for qualified wages paid after June 30, 2021, and \nbefore January 1, 2022, see Notice 2021-49 and Rev. \nProc. 2021-33. See Notice 2021-65, 2021-51 I.R.B. 880, \navailable at IRS.gov/irb/2021-51_IRB#NOT-2021-65, for \nmodifications to Notice 2021-49.\nBe sure to explain the reasons for this correction on \nline 43.\nAdjustments to the nonrefundable portion of the \nemployee retention credit for qualified wages paid \nafter June 30, 2021, and before January 1, 2022, \nare reported on Form 941-X, line 18a, and adjustments to \nthe refundable portion of the credit are reported on Form \n941-X, line 26a. Adjustments to qualified wages for the \nemployee retention credit are reported on Form 941-X, \nline 30. Adjustments to qualified health plan expenses \nallocable to the employee retention credit are reported on \nForm 941-X, line 31a. If you claimed the employee \nretention credit on your original Form 941 for the quarter, \nand you make any corrections on Form 941-X for the \nquarter to amounts used to figure this credit, you'll need to \nrefigure the amount of the credit using Worksheet 4. You'll \nalso use this worksheet to figure this credit if you’re \nclaiming the credit for the first time on Form 941-X.\nCAUTION\n!\nTIP\nInstructions for Form 941-X (Rev. 4-2024)\n19\n", "18b. Nonrefundable Portion of Credit for \nQualified Sick and Family Leave Wages for \nLeave Taken After March 31, 2021, and Before \nOctober 1, 2021\nFor corrections to Form 941, line 11d, the credit for \nqualified sick and family leave wages is only available for \nwages paid with respect to leave taken after March 31, \n2021, and before October 1, 2021. Don't enter an amount \non line 18b if you're correcting a quarter that began before \nApril 1, 2021.\nIf you’re correcting the nonrefundable portion of the \ncredit for qualified sick and family leave wages for leave \ntaken after March 31, 2021, and before October 1, 2021, \nthat you reported on Form 941, line 11d, enter the total \ncorrected amount from Worksheet 3, Step 2, line 2r, in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2. For more information \nabout the credit for qualified sick and family leave wages, \ngo to IRS.gov/PLC.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nDefinition of qualified sick and family leave wages for \nleave taken after March 31, 2021, and before October \n1, 2021. For purposes of this credit, qualified sick leave \nwages and qualified family leave wages are wages for \nsocial security and Medicare tax purposes, determined \nwithout regard to the exclusions from the definition of \nemployment under sections 3121(b)(1)–(22), that an \nemployer pays that otherwise meet the requirements of \nthe EPSLA or Expanded FMLA, as enacted under the \nFFCRA and amended for purposes of the ARP\n. Taxable \nqualified sick leave wages and qualified family leave \nwages for leave taken after March 31, 2021, and before \nOctober 1, 2021, were included on Form 941, line 5a, \ncolumn 1, and can be adjusted only on Form 941-X, line 8. \nTotal qualified sick and family leave wages for leave taken \nafter March 31, 2021, and before October 1, 2021, \nincluding any qualified leave wages that were above the \nsocial security wage base and any qualified leave wages \nexcluded from the definition of employment under \nsections 3121(b)(1)–(22), were included on Form 941, \nlines 23 and 26, respectively, and can be adjusted only on \nForm 941-X, lines 35 and 38, respectively. Use Worksheet \n3 to figure your credit.\nBe sure to explain the reasons for this correction on \nline 43.\n18c. Nonrefundable Portion of COBRA Premium \nAssistance Credit\nThe COBRA premium assistance was available for \nperiods of coverage beginning on or after April 1, 2021, \nthrough periods of coverage beginning on or before \nSeptember 30, 2021. For more information, see Credit for \nCOBRA premium assistance payments is limited to \nperiods of coverage beginning on or after April 1, 2021, \nthrough periods of coverage beginning on or before \nSeptember 30, 2021 under Reminders, earlier. Use \nline 18c only for corrections to quarters beginning after \nMarch 31, 2021.\nPremium payees that receive an election from an \nassistance eligible individual are entitled to the \nCOBRA premium assistance credit for premiums \nnot paid during the quarter in which the election is \nreceived. See Notice 2021-31 for more information.\nIf you’re correcting the nonrefundable portion of the \nCOBRA premium assistance credit that you reported on \nForm 941, line 11e, enter the total corrected amount from \nWorksheet 5, Step 2, line 2g, in column 1. In column 2, \nenter the amount you originally reported or as previously \ncorrected. In column 3, enter the difference between \ncolumns 1 and 2.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nBe sure to explain the reasons for this correction on \nline 43.\n18d. Number of Individuals Provided COBRA \nPremium Assistance\nUse line 18d only for corrections to quarters beginning \nafter March 31, 2021.\nIf you’re correcting the number of individuals provided \nCOBRA premium assistance that you reported on Form \n941, line 11f, enter the total corrected amount in column 1. \nIn column 2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nbetween columns 1 and 2.\nBe sure to explain the reasons for this correction on \nline 43.\n19–22. Special Additions to Wages for Federal \nIncome Tax, Social Security Taxes, Medicare \nTaxes, and Additional Medicare Tax\nSection 3509 provides special rates for the employee \nshare of federal income tax, social security tax, Medicare \ntax, and Additional Medicare Tax withholding when \nworkers are reclassified as employees in certain \ncircumstances. The applicable rate depends on whether \nyou filed required information returns. An employer can’t \nrecover any tax paid under this provision from the \nemployees. The full employer share of social security tax \nand Medicare tax is due for all reclassifications.\nNote. Section 3509 rates aren’t available if you \nintentionally disregarded the requirements to withhold \ntaxes from the employee, or if you withheld federal income \ntax but didn’t withhold social security and Medicare taxes. \nSection 3509 rates are also not available for certain \nstatutory employees.\nTIP\n20\nInstructions for Form 941-X (Rev. 4-2024)\n", "On lines 19–22, enter only corrections to wages \nresulting from reclassifying certain workers as employees \nwhen section 3509 rates are used to calculate the taxes.\nIf the employer issued the required information returns, \nuse the section 3509 rates as follows.\n• For social security taxes, use the employer rate of 6.2% \nplus 20% of the employee rate of 6.2%, for a total rate of \n7.44% of wages.\n• For Medicare taxes, use the employer rate of 1.45% \nplus 20% of the employee rate of 1.45%, for a total rate of \n1.74% of wages.\n• For Additional Medicare Tax, 0.18% (20% of the \nemployee rate of 0.9%) of wages subject to Additional \nMedicare Tax.\n• For federal income tax withholding, the rate is 1.5% of \nwages.\nIf the employer didn’t issue the required information \nreturns, use the section 3509 rates as follows.\n• For social security taxes, use the employer rate of 6.2% \nplus 40% of the employee rate of 6.2%, for a total rate of \n8.68% of wages.\n• For Medicare taxes, use the employer rate of 1.45% \nplus 40% of the employee rate of 1.45%, for a total rate of \n2.03% of wages.\n• For Additional Medicare Tax, 0.36% (40% of the \nemployee rate of 0.9%) of wages subject to Additional \nMedicare Tax.\n• For federal income tax withholding, the rate is 3.0% of \nwages.\nUnlike some other lines on Form 941-X, enter in column \n1 only the corrected wages for workers being reclassified, \nnot the amount paid to all employees. Enter in column 2 \npreviously reported wages (if any) to reclassified \nemployees. To get the amount for column 4, use the \napplicable section 3509 rates. If you filed the required \ninformation returns for some employees but didn’t file \nthem for other employees, be sure to use the applicable \nrates for each employee when calculating the amounts in \ncolumn 4 and show your calculations on line 43. The tax \ncorrection in column 4 will be a positive number if you \nincreased the amount of wages you previously reported. \nSee the instructions for line 42, later, for more information.\n23. Subtotal\nCombine the amounts from column 4 on lines 7–22 and \nenter the result on line 23.\nExample. You entered “1,400.00” in column 4 on \nline 7, “-500.00” in column 4 on line 8, and “-100.00” in \ncolumn 4 on line 12. Combine these amounts and enter \n“800.00” in column 4 on line 23.\nLine 7\n1,400.00\nLine 8\n(500.00)\nLine 12 \n+ (100.00)\nLine 23\n800.00\n25. Refundable Portion of Credit for Qualified \nSick and Family Leave Wages for Leave Taken \nAfter March 31, 2020, and Before April 1, 2021\nGenerally, the period of limitations for correcting \nthe refundable portion of credit for qualified sick \nand family leave wages paid in the second, third, \nand fourth quarters of 2020 expired on April 15, 2024, for \nmost employers. For more information about the period of \nlimitations, see Is There a Deadline for Filing Form 941-X, \nearlier.\nFor corrections to Form 941, line 13c, the credit for \nqualified sick and family leave wages is only available for \nwages paid with respect to leave taken after March 31, \n2020, and before April 1, 2021. Don't enter an amount on \nline 25 if you're correcting a quarter that began before \nApril 1, 2020.\nIf you’re correcting the refundable portion of the credit \nfor qualified sick and family leave wages for leave taken \nafter March 31, 2020, and before April 1, 2021, that you \nreported on Form 941, line 13c, enter the total corrected \namount from Worksheet 1, Step 2, line 2k, in column 1. In \ncolumn 2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nbetween columns 1 and 2. For more information about the \ncredit for qualified sick and family leave wages, go to \nIRS.gov/PLC.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nBe sure to explain the reasons for this correction on \nline 43.\n26a. Refundable Portion of Employee Retention \nCredit\nUse line 26a only for corrections to quarters beginning \nafter March 31, 2020, and before January 1, 2022.\nInstructions for Qualified Wages Paid After March \n12, 2020, and Before July 1, 2021\nGenerally, the period of limitations for correcting \nthe refundable portion of the employee retention \ncredit for the second, third, and fourth quarters of \n2020 expired on April 15, 2024, for most employers. For \nmore information about the period of limitations, see Is \nThere a Deadline for Filing Form 941-X, earlier. Although \nlines 33a and 34, which were used to correct qualified \nwages paid March 13 through March 31, 2020, for the \nemployee retention credit, are now reserved, we continue \nto reference those dates throughout these instructions and \nWorksheet 2.\nIf you’re correcting the refundable portion of the \nemployee retention credit that you reported on Form 941, \nline 13d, for qualified wages paid after March 12, 2020, \nand before July 1, 2021, enter the total corrected amount \nCAUTION\n!\nCAUTION\n!\nInstructions for Form 941-X (Rev. 4-2024)\n21\n", "from Worksheet 2, Step 2, line 2k, in column 1. In column \n2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nbetween columns 1 and 2. For more information about the \nemployee retention credit for qualified wages paid after \nMarch 12, 2020, and before January 1, 2021, see Notice \n2021-20. See Notice 2021-23 for more information about \nthe employee retention credit for qualified wages paid \nafter December 31, 2020, and before July 1, 2021. Also \nsee section IV of Notice 2021-49, and Rev. Proc. 2021-33.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nBe sure to explain the reasons for this correction on \nline 43.\nInstructions for Qualified Wages Paid After June \n30, 2021, and Before January 1, 2022\nIf you're correcting the refundable portion of the employee \nretention credit that you reported on Form 941, line 13d, \nfor qualified wages paid after June 30, 2021, and before \nJanuary 1, 2022, enter the total corrected amount from \nWorksheet 4, Step 2, line 2i, in column 1. In column 2, \nenter the amount you originally reported or as previously \ncorrected. In column 3, enter the difference between \ncolumns 1 and 2. For more information about the \nemployee retention credit for qualified wages paid after \nJune 30, 2021, and before January 1, 2022, see Notice \n2021-49 and Rev. Proc. 2021-33. See Notice 2021-65 for \nmodifications to Notice 2021-49.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nBe sure to explain the reasons for this correction on \nline 43.\nCorrections to Form 941, Line 13f (For Quarters \nBeginning After March 31, 2020, and Ending \nBefore April 1, 2021) or Line 13h (For Quarters \nBeginning After March 31, 2021, and Ending \nBefore January 1, 2022)\nForm 941-X doesn't include a line to correct amounts \nreported on Form 941, line 13f (13h), for the total \nadvances received from filing Form(s) 7200 for the \nquarter. If a discrepancy exists between the amount \nreported on Form 941 and the amount of advance \npayments issued, the IRS will generally correct the \namount reported on Form 941, line 13f (13h), to match the \namount of advance payments issued. However, aggregate \nfilers may need to correct the amount reported on Form \n941, line 13f (13h), to reflect the correct advance \npayments received by their clients or customers. If you’re \nan aggregate filer that needs to correct the amount \nreported on Form 941, line 13f (13h), include any increase \nor decrease to the amount in the “Total” reported on Form \n941-X, line 27; write “Correction to line 13f” or \"Correction \nto line 13h,\" as applicable, on the dotted line to the left of \nthe entry box on line 27; explain your correction on line 43; \nand attach Schedule R (Form 941) to Form 941-X to show \ncorrections for your clients or customers.\n26b. Refundable Portion of Credit for Qualified \nSick and Family Leave Wages for Leave Taken \nAfter March 31, 2021, and Before October 1, \n2021\nFor corrections to Form 941, line 13e, the credit for \nqualified sick and family leave wages is only available for \nwages paid with respect to leave taken after March 31, \n2021, and before October 1, 2021. Don't enter an amount \non line 26b if you're correcting a quarter that began before \nApril 1, 2021.\nIf you’re correcting the refundable portion of the credit \nfor qualified sick and family leave wages for leave taken \nafter March 31, 2021, and before October 1, 2021, that \nyou reported on Form 941, line 13e, enter the total \ncorrected amount from Worksheet 3, Step 2, line 2s, in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2. For more information \nabout the credit for qualified sick and family leave wages, \ngo to IRS.gov/PLC.\nCopy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nBe sure to explain the reasons for this correction on \nline 43.\n26c. Refundable Portion of COBRA Premium \nAssistance Credit\nThe COBRA premium assistance was available for \nperiods of coverage beginning on or after April 1, 2021, \nthrough periods of coverage beginning on or before \nSeptember 30, 2021. For more information, see Credit for \nCOBRA premium assistance payments is limited to \nperiods of coverage beginning on or after April 1, 2021, \nthrough periods of coverage beginning on or before \nSeptember 30, 2021 under Reminders, earlier. Use \nline 26c only for corrections to quarters beginning after \nMarch 31, 2021.\nIf you’re correcting the refundable portion of the \nCOBRA premium assistance credit that you reported on \nForm 941, line 13f, enter the total corrected amount from \nWorksheet 5, Step 2, line 2h, in column 1. In column 2, \nenter the amount you originally reported or as previously \ncorrected. In column 3, enter the difference between \ncolumns 1 and 2.\n22\nInstructions for Form 941-X (Rev. 4-2024)\n", "Copy the amount in column 3 to column 4. However, to \nproperly show the amount as a credit or balance due item, \nenter a positive number in column 3 as a negative number \nin column 4 or a negative number in column 3 as a \npositive number in column 4. For an example of how to \nreport amounts in columns 1–4 for an employment tax \ncredit, see the instructions for line 17, earlier.\nBe sure to explain the reasons for this correction on \nline 43.\n27. Total\nCombine the amounts from column 4 on lines 23–26c and \nenter the result on line 27.\nYour credit. If the amount entered on line 27 is less than \nzero, for example, “-115.00,” you have a credit because \nyou overreported your federal employment taxes.\n• If you checked the box on line 1, include this amount on \nthe \"Total deposits\" line of Form 941 for the quarter during \nwhich you filed Form 941-X. If you currently file Form 944 \nbecause your filing requirement changed, include this \namount on the \"Total deposits\" line of Form 944 for the \nyear during which you filed Form 941-X. Don’t make any \nchanges to your record of federal tax liability reported on \nForm 941, line 16, or Schedule B (Form 941) if your Form \n941-X is filed timely. The amounts reported on the record \nshould reflect your actual tax liability for the period.\n• If you checked the box on line 2, you’re filing a claim for \nrefund or abatement of the amount shown.\nIf your credit is less than $1, we will send a refund or \napply it only if you ask us in writing to do so.\nAmount you owe. If the amount on line 27 is a positive \nnumber, you must pay the amount you owe by the time \nyou file Form 941-X. You may not use any credit that you \nshow on another Form 941-X to pay the amount you owe, \neven if you filed for the amount you owe and the credit at \nthe same time.\nIf you owe tax and are filing a timely Form 941-X, don’t \nfile an amended Schedule B (Form 941) unless you were \nassessed an FTD penalty caused by an incorrect, \nincomplete, or missing Schedule B (Form 941). Don’t \ninclude the tax increase reported on Form 941-X on any \namended Schedule B (Form 941) you file.\nIf you owe tax and are filing a late Form 941-X, that is, \nafter the due date for Form 941 for the quarter in which \nyou discovered the error, you must file an amended \nSchedule B (Form 941) with the Form 941-X. Otherwise, \nthe IRS may assess an “averaged” FTD penalty. The total \ntax reported on the “Total liability for the quarter” line of \nSchedule B (Form 941) must match the corrected tax \n(Form 941, line 12, combined with any correction reported \non Form 941-X, line 23) for the quarter, less any previous \nabatements and interest-free tax assessments.\nPayment methods. You may pay the amount you owe \non line 27 electronically using the Electronic Federal Tax \nPayment System (EFTPS), by credit or debit card, or by a \ncheck or money order.\n• The preferred method of payment is EFTPS. For more \ninformation, go to EFTPS.gov or call 800-555-4477 \n(800-244-4829 (Spanish) or 303-967-5916 if you're \noutside the United States (toll call)). To contact EFTPS \nusing Telecommunications Relay Services (TRS) for \npeople who are deaf, hard of hearing, or have a speech \ndisability, dial 711 and then provide the TRS assistant the \n800-555-4477 number above or 800-733-4829. Additional \ninformation about EFTPS is also available in Pub. 966.\n• To pay by credit or debit card, go to IRS.gov/\nPayByCard. Your payment will be processed by a payment \nprocessor who will charge a processing fee.\n• If you pay by check or money order, make it payable to \n“United States Treasury.” On your check or money order, \nbe sure to write your EIN, “Form 941-X,” the calendar \nquarter you corrected (for example, “Quarter 2”), and the \ncalendar year of the quarter you corrected.\nYou don’t have to pay if the amount you owe is less than \n$1.\nPreviously assessed FTD penalty. If line 27 reflects \noverreported tax and the IRS previously assessed an FTD \npenalty, you may be able to reduce the penalty. For more \ninformation, see the Instructions for Schedule B (Form \n941).\nLines 28–40\nFor lines 28–31a, line 32, and lines 35–40, you'll only enter \namounts in columns 1, 2, and 3. These lines don’t have an \nentry space for column 4 because these adjustments \ndon’t directly result in an increase or decrease to your tax. \nThe amounts entered on lines 28–31a, line 32, and lines \n35–40 are amounts that you use in Worksheets 1–5, as \napplicable, to figure your credits. If you reported an \nincorrect amount on lines 19–28 on your original Form \n941, then you'll use lines 28–31a, line 32, and lines 35–40 \nof Form 941‐X to report the correction. Use Worksheets \n1–5, as applicable, to refigure your credits based on the \ncorrected amounts reported in column 1. For details on \nhow to complete line 31b, see the instructions for line 31b, \nlater. Be sure to explain the reasons for your corrections \non line 43.\n28. Qualified Health Plan Expenses Allocable to \nQualified Sick Leave Wages for Leave Taken \nAfter March 31, 2020, and Before April 1, 2021\nGenerally, the period of limitations for correcting \nqualified health plan expenses allocable to \nqualified sick leave wages paid in the second, \nthird, and fourth quarters of 2020 expired on April 15, \n2024, for most employers. For more information about the \nperiod of limitations, see Is There a Deadline for Filing \nForm 941-X, earlier.\nIf you’re correcting the qualified health plan expenses \nallocable to qualified sick leave wages for leave taken after \nMarch 31, 2020, and before April 1, 2021, that you \nreported on Form 941, line 19, enter the total corrected \namount for all employees in column 1. In column 2, enter \nthe amount you originally reported or as previously \ncorrected. In column 3, enter the difference between \ncolumns 1 and 2. Enter the corrected amount from column \n1 on Worksheet 1, Step 2, line 2b.\nCAUTION\n!\nInstructions for Form 941-X (Rev. 4-2024)\n23\n", "29. Qualified Health Plan Expenses Allocable to \nQualified Family Leave Wages for Leave Taken \nAfter March 31, 2020, and Before April 1, 2021\nGenerally, the period of limitations for correcting \nqualified health plan expenses allocable to \nqualified family leave wages paid in the second, \nthird, and fourth quarters of 2020 expired on April 15, \n2024, for most employers. For more information about the \nperiod of limitations, see Is There a Deadline for Filing \nForm 941-X, earlier.\nIf you’re correcting the qualified health plan expenses \nallocable to qualified family leave wages for leave taken \nafter March 31, 2020, and before April 1, 2021, that you \nreported on Form 941, line 20, enter the total corrected \namount for all employees in column 1. In column 2, enter \nthe amount you originally reported or as previously \ncorrected. In column 3, enter the difference between \ncolumns 1 and 2. Enter the corrected amount from column \n1 on Worksheet 1, Step 2, line 2f.\n30. Qualified Wages for the Employee Retention \nCredit\nGenerally, the period of limitations for correcting \nqualified wages for the employee retention credit \nin the second, third, and fourth quarters of 2020 \nexpired on April 15, 2024, for most employers. For more \ninformation about the period of limitations, see Is There a \nDeadline for Filing Form 941-X, earlier.\nUse line 30 only for corrections to quarters beginning \nafter March 31, 2020, and before January 1, 2022.\nIf you’re correcting the qualified wages for the employee \nretention credit that you reported on Form 941, line 21, \nenter the total corrected amount for all employees in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2. Enter the corrected \namount from column 1 on Worksheet 2, Step 2, line 2a, for \nqualified wages paid after March 12, 2020, and before \nJuly 1, 2021. Enter the corrected amount from column 1 \non Worksheet 4, Step 2, line 2a, for qualified wages paid \nafter June 30, 2021, and before January 1, 2022.\n31a. Qualified Health Plan Expenses for the \nEmployee Retention Credit\nGenerally, the period of limitations for correcting \nqualified health plan expenses allocable to wages \nfor the employee retention credit in the second, \nthird, and fourth quarters of 2020 expired on April 15, \n2024, for most employers. For more information about the \nperiod of limitations, see Is There a Deadline for Filing \nForm 941-X, earlier.\nUse line 31a only for corrections to quarters beginning \nafter March 31, 2020, and before January 1, 2022.\nIf you’re correcting the qualified health plan expenses \nallocable to wages reported on Form 941, line 21, that you \nreported on Form 941, line 22, enter the total corrected \namount for all employees in column 1. In column 2, enter \nthe amount you originally reported or as previously \ncorrected. In column 3, enter the difference between \ncolumns 1 and 2. Enter the corrected amount from column \nCAUTION\n!\nCAUTION\n!\nCAUTION\n!\n1 on Worksheet 2, Step 2, line 2b, for qualified health plan \nexpenses allocable to qualified wages paid after March \n12, 2020, and before July 1, 2021. Enter the corrected \namount from column 1 on Worksheet 4, Step 2, line 2b, for \nqualified health plan expenses allocable to qualified \nwages paid after June 30, 2021, and before January 1, \n2022.\n31b. Recovery Startup Business Checkbox\nFor the fourth quarter of 2021, only a recovery \nstartup business may claim the employee \nretention credit.\nWhether you check the box on line 31b to tell us if \nyou're eligible for the employee retention credit in the third \nor fourth quarter of 2021 solely because your business is \na recovery startup business depends on its applicability \nand how you originally answered the question on Form \n941, line 18b.\n• If you checked the box on line 18b on your originally \nfiled Form 941 and you still qualify for the employee \nretention credit solely because your business is a \nrecovery startup business, check the box on line 31b.\n• If you checked the box on line 18b on your originally \nfiled Form 941 but that response is no longer accurate, \ndon't check the box on line 31b. However, explain in detail \non line 43 why you no longer think that you're a recovery \nstartup business and, if correcting the third quarter of \n2021, the reasons that you still qualify for the employee \nretention credit.\n• If you didn't check the box on line 18b on your originally \nfiled Form 941 and this question still doesn't apply, don't \ncheck the box on line 31b.\n• If you didn't check the box on line 18b on your originally \nfiled Form 941 but you're now claiming the employee \nretention credit as a recovery startup business, check the \nbox on line 31b.\nRecovery startup business. For the third quarter of \n2021, a recovery startup business is an employer that:\n• Began carrying on a trade or business after February \n15, 2020;\n• Had average annual gross receipts of $1 million or less \nfor the 3 tax years ending with the tax year before the \ncalendar quarter in which the employee retention credit is \nclaimed; and\n• Isn't otherwise eligible for the employee retention credit \nbecause business operations aren't fully or partially \nsuspended due to a governmental order or because gross \nreceipts (within the meaning of section 448(c) or, if you're \na tax-exempt organization, section 6033) aren't less than \n80% of the gross receipts for the same calendar quarter in \ncalendar year 2019. The employee retention credit isn't \navailable in the second quarter of 2021 on the basis of \nbeing a recovery startup business.\nFor the fourth quarter of 2021, a recovery startup \nbusiness is an employer that began carrying on a trade or \nbusiness after February 15, 2020, and had average \nannual gross receipts of $1 million or less for the 3 tax \nyears ending with the tax year before the calendar quarter \nin which the employee retention credit is claimed.\nCAUTION\n!\n24\nInstructions for Form 941-X (Rev. 4-2024)\n", "Recovery startup businesses are limited to a \nmaximum employee retention credit of $50,000 \nper quarter. If you check the box on line 31b, don't \nenter more than $50,000 per quarter in total on lines 18a \nand 26a.\n32. Credit From Form 5884‐C, Line 11, for This \nQuarter\nUse line 32 only for corrections to quarters beginning after \nMarch 31, 2020, and before April 1, 2021.\nIf you’re correcting the credit from Form 5884‐C, \nline 11, for the second, third, or fourth quarter of 2020, or \nthe first quarter of 2021, that you reported on Form 941, \nline 23, enter the total corrected amount in column 1. In \ncolumn 2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nbetween columns 1 and 2. Enter the corrected amount \nfrom column 1 on Worksheet 1, Step 1, line 1j. Entering an \namount here is strictly for purposes of figuring the credit \nfor qualified sick and family wages for leave taken after \nMarch 31, 2020, and before April 1, 2021, on Worksheet \n1. For purposes of figuring the employee retention credit \nfor qualified wages paid after March 12, 2020, and before \nJuly 1, 2021, enter the corrected amount from column 1 \non Worksheet 2, Step 1, line 1k, unless you also \ncompleted Worksheet 1 and you're bringing the amount \nfrom Worksheet 1, Step 1, line 1l, forward to Worksheet 2, \nStep 1, line 1a. Reporting a correction on this line doesn't \ncorrect the credit claimed on Form 5884-C.\n35. Qualified Sick Leave Wages for Leave Taken \nAfter March 31, 2021, and Before October 1, \n2021\nIf you’re correcting the qualified sick leave wages for leave \ntaken after March 31, 2021, and before October 1, 2021, \nthat you reported on Form 941, line 23, enter the total \ncorrected amount in column 1. In column 2, enter the \namount you originally reported or as previously corrected. \nIn column 3, enter the difference between columns 1 and \n2. Enter the corrected amount from column 1 on \nWorksheet 3, Step 2, line 2a.\nBe sure to explain the reasons for this correction on \nline 43.\n36. Qualified Health Plan Expenses Allocable to \nQualified Sick Leave Wages for Leave Taken \nAfter March 31, 2021, and Before October 1, \n2021\nIf you’re correcting the qualified health plan expenses \nallocable to qualified sick leave wages for leave taken after \nMarch 31, 2021, and before October 1, 2021, that you \nreported on Form 941, line 24, enter the total corrected \namount for all employees in column 1. In column 2, enter \nthe amount you originally reported or as previously \ncorrected. In column 3, enter the difference between \ncolumns 1 and 2. Enter the corrected amount from column \n1 on Worksheet 3, Step 2, line 2b.\nBe sure to explain the reasons for this correction on \nline 43.\nCAUTION\n!\n37. Amounts Under Certain Collectively \nBargained Agreements Allocable to Qualified \nSick Leave Wages for Leave Taken After March \n31, 2021, and Before October 1, 2021\nIf you’re correcting the amounts under certain collectively \nbargained agreements allocable to qualified sick leave \nwages for leave taken after March 31, 2021, and before \nOctober 1, 2021, that you reported on Form 941, line 25, \nenter the total corrected amount for all employees in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2. Enter the corrected \namount from column 1 on Worksheet 3, Step 2, line 2c.\nBe sure to explain the reasons for this correction on \nline 43.\n38. Qualified Family Leave Wages for Leave \nTaken After March 31, 2021, and Before October \n1, 2021\nIf you’re correcting the qualified family leave wages for \nleave taken after March 31, 2021, and before October 1, \n2021, that you reported on Form 941, line 26, enter the \ntotal corrected amount in column 1. In column 2, enter the \namount you originally reported or as previously corrected. \nIn column 3, enter the difference between columns 1 and \n2. Enter the corrected amount from column 1 on \nWorksheet 3, Step 2, line 2g.\nBe sure to explain the reasons for this correction on \nline 43.\n39. Qualified Health Plan Expenses Allocable to \nQualified Family Leave Wages for Leave Taken \nAfter March 31, 2021, and Before October 1, \n2021\nIf you’re correcting the qualified health plan expenses \nallocable to qualified family leave wages for leave taken \nafter March 31, 2021, and before October 1, 2021, that \nyou reported on Form 941, line 27, enter the total \ncorrected amount for all employees in column 1. In column \n2, enter the amount you originally reported or as \npreviously corrected. In column 3, enter the difference \nbetween columns 1 and 2. Enter the corrected amount \nfrom column 1 on Worksheet 3, Step 2, line 2h.\nBe sure to explain the reasons for this correction on \nline 43.\n40. Amounts Under Certain Collectively \nBargained Agreements Allocable to Qualified \nFamily Leave Wages for Leave Taken After \nMarch 31, 2021, and Before October 1, 2021\nIf you’re correcting the amounts under certain collectively \nbargained agreements allocable to qualified family leave \nwages for leave taken after March 31, 2021, and before \nOctober 1, 2021, that you reported on Form 941, line 28, \nenter the total corrected amount for all employees in \ncolumn 1. In column 2, enter the amount you originally \nreported or as previously corrected. In column 3, enter the \ndifference between columns 1 and 2. Enter the corrected \namount from column 1 on Worksheet 3, Step 2, line 2i.\nInstructions for Form 941-X (Rev. 4-2024)\n25\n", "Be sure to explain the reasons for this correction on \nline 43.\nPart 4: Explain Your Corrections for \nThis Quarter\n41. Corrections of Both Underreported and \nOverreported Amounts\nCheck the box on line 41 if any corrections you entered on \nlines 7–22, 25–26c, 28–31a, 32, or 35–40, column 3, \nreflect both underreported and overreported amounts.\nExample. If you had an increase to social security \nwages of $15,000 for Xavier Black and a decrease to \nsocial security wages of $5,000 for Sophie Rose, you \nwould enter $10,000 on line 8, column 3. That $10,000 \nrepresents the net change from corrections.\nOn line 43, you must explain the reasons for both the \n$15,000 increase and the $5,000 decrease.\n42. Did You Reclassify Any Workers?\nCheck the box on line 42 if you reclassified any workers to \nbe independent contractors or nonemployees. Also check \nthis box if the IRS (or you) determined that workers you \ntreated as independent contractors or nonemployees \nshould be classified as employees. On line 43, give us a \ndetailed reason why any worker was reclassified and, if \nyou used section 3509 rates on lines 19–22 for any worker \nreclassified as an employee, explain why section 3509 \nrates apply and what rates you used.\nReturn not filed because you didn’t treat any workers \nas employees. If you didn’t previously file Form 941 \nbecause you mistakenly treated all workers as \nindependent contractors or nonemployees, file a Form \n941 for each delinquent quarter.\nOn each Form 941 for which you’re entitled to use \nsection 3509 rates, complete the following steps.\n• Write “Misclassified Employees” in bold letters \nacross the top margin of page 1.\n• Enter a zero on line 12.\n• Complete the signature area.\n• Attach a completed Form 941-X (see instructions next).\nOn each Form 941-X, complete the following steps.\n• Complete the top of Form 941-X, including the date you \ndiscovered the error.\n• Enter the wage amounts on lines 19–22, column 1.\n• Enter zeros on lines 19–22, column 2.\n• Complete columns 3 and 4 as instructed in Part 3.\n• Provide a detailed statement on line 43.\n• Complete the signature area.\nIf you can’t use section 3509 rates (for example, \nbecause the workers you treated as \nnonemployees were certain statutory employees), \nfile a Form 941 for each delinquent quarter. Write \n“Misclassified Employees” in bold letters across the top \nmargin of page 1 of each Form 941. Complete Form 941 \nusing the Instructions for Form 941. Attach a Form 941-X \nto each Form 941. Complete the top of Form 941-X, \nincluding the date you discovered the error, and provide a \ndetailed explanation on line 43.\nCAUTION\n!\n43. Explain Your Corrections\nTreasury regulations require you to explain in detail the \ngrounds and facts relied upon to support each correction. \nOn line 43, describe in detail each correction you entered \nin column 4 on lines 7–22, and lines 25–26c. Also use \nline 43 to describe corrections made on line 6, lines 28–\n32, and lines 35–40. If you need more space, attach \nadditional sheets, but be sure to write your name, EIN, \n“Form 941-X,” the quarter you’re correcting (for example, \n“Quarter 2”), and the calendar year of the quarter you’re \ncorrecting on the top of each sheet.\nYou must describe the events that caused the \nunderreported or overreported amounts. Explanations \nsuch as “social security and Medicare wages were \noverstated” or “administrative/payroll errors were \ndiscovered” or “taxes were not withheld” are insufficient \nand may delay processing your Form 941-X because the \nIRS may need to ask for a more complete explanation.\nProvide the following information in your explanation for \neach correction.\n• Form 941-X line number(s) affected.\n• Date you discovered the error.\n• Difference (amount of the error).\n• Cause of the error.\nYou may report the information in paragraph form. The \nfollowing paragraph is an example.\n“The $1,000 difference shown in column 3 on lines 6, 8, \nand 12 was discovered on May 13, 2024, during an \ninternal payroll audit. We discovered that we included \n$1,000 of wages for one of our employees twice. This \ncorrection removes the reported wages that were never \npaid.”\nFor corrections shown on lines 19–22, explain why the \ncorrection was necessary and attach any notice you \nreceived from the IRS.\nPart 5: Sign Here\nYou must complete all five pages of Form 941-X and sign \nit on page 5. If you don’t sign, processing of Form 941-X \nwill be delayed.\nWho must sign the Form 941-X? The following persons \nare authorized to sign the return for each type of business \nentity.\n• Sole proprietorship—The individual who owns the \nbusiness.\n• Corporation (including a limited liability company \n(LLC) treated as a corporation)—The president, vice \npresident, or other principal officer duly authorized to sign.\n• Partnership (including an LLC treated as a \npartnership) or unincorporated organization—A \nresponsible and duly authorized member, partner, or \nofficer having knowledge of its affairs.\n• Single-member LLC treated as a disregarded entity \nfor federal income tax purposes—The owner of the \nLLC or a principal officer duly authorized to sign.\n• Trust or estate—The fiduciary.\nForm 941-X may also be signed by a duly authorized \nagent of the taxpayer if a valid power of attorney has been \nfiled.\n26\nInstructions for Form 941-X (Rev. 4-2024)\n", "Alternative signature method. Corporate officers or \nduly authorized agents may sign Form 941-X by rubber \nstamp, mechanical device, or computer software program. \nFor details and required documentation, see Rev. Proc. \n2005-39. You can find Rev. Proc. 2005-39, 2005-28 I.R.B. \n82, at IRS.gov/irb/2005-28_IRB#RP-2005-39.\nPaid Preparer Use Only\nA paid preparer must sign Form 941-X and provide the \ninformation in the Paid Preparer Use Only section of Part 5 \nif the preparer was paid to prepare Form 941-X and isn’t \nan employee of the filing entity. Paid preparers must sign \npaper returns with a manual signature. The preparer must \ngive you a copy of the return in addition to the copy to be \nfiled with the IRS.\nIf you’re a paid preparer, enter your Preparer Tax \nIdentification Number (PTIN) in the space provided. \nInclude your complete address. If you work for a firm, \nenter the firm's name and the EIN of the firm. You can \napply for a PTIN online or by filing Form W-12. For more \ninformation about applying for a PTIN online, go to \nIRS.gov/PTIN. You can’t use your PTIN in place of the EIN \nof the tax preparation firm.\nGenerally, you’re not required to complete this section if \nyou’re filing the return as a reporting agent and have a \nvalid Form 8655 on file with the IRS. However, a reporting \nagent must complete this section if the reporting agent \noffered legal advice, for example, advising the client on \ndetermining whether its workers are employees or \nindependent contractors for federal tax purposes.\nInstructions for Form 941-X (Rev. 4-2024)\n27\n", "Worksheet 1. Adjusted Credit for Qualified Sick and Family Leave \nWages for Leave Taken After March 31, 2020, and Before April 1, \n2021\nKeep for Your Records\nYou must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2020, and \nbefore April 1, 2021, on your original Form 941 and you correct any amounts used to figure the credit for qualified sick and family leave \nwages for leave taken after March 31, 2020, and before April 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it \nfor the first time on Form 941-X. If you're a third-party payer, you must complete this worksheet for each client for which it is applicable, on a \nclient-by-client basis. \nStep 1.\nDetermine the corrected employer share of social security tax this quarter after it is reduced by any credit \nclaimed on Form 8974, Form 5884-C, and/or Form 5884-D\n1a\nEnter the amount of social security wages from Form 941, Part 1, line 5a, column 1, \nor, if corrected, the amount from Form 941-X, line 8, column 1\n. . . . . . . . . . . . . . . . . 1a\n \n1b\nEnter the amount of social security tips from Form 941, Part 1, line 5b, column 1, or, \nif corrected, the amount from Form 941-X, line 11, column 1 . . . . . . . . . . . . . . . . . . . 1b\n \n1c\nAdd lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c\n \n1d\nMultiply line 1c by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d\n \n1e\nIf you're a third-party payer of sick pay that isn't an agent and you're claiming credits \nfor amounts paid to your employees, enter the employer share of social security tax \nincluded on Form 941, Part 1, line 8, or, if corrected, the amount of the employer \nshare of social security tax on sick pay that you included on Form 941-X, line 15, \ncolumn 1 (enter as a negative number)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e\n \n1f\nEmployer share of social security tax included on Form 941-X, line 20, \ncolumn 4\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f\n \n1g\nIf you received a Section 3121(q) Notice and Demand during the quarter, enter the \namount of the employer share of social security tax from the notice . . . . . . . . . . . . . 1g\n \n1h\nEmployer share of social security tax. Combine lines 1d, 1e, 1f, and 1g . . . . . . .\n1h\n \n1i\nEnter the amount from Form 8974, line 12 (including any amended Form 8974 \nattached to Form 941-X)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1i\n \n1j\nEnter the amount from Form 5884-C, line 11, for this quarter (for quarters ending \nbefore April 1, 2021, this amount was also included on Form 941, Part 3, line 23, or, \nif corrected, the amount from Form 941-X, line 32, column 1) . . . . . . . . . . . . . . . . . . 1j\n \n1j(i)\nEnter the amount from Form 5884-D, line 12, for this quarter \n. . . . . . . . . . . . . . . . . . 1j(i)\n \n1k\nTotal nonrefundable credits already used against the employer share of \nsocial security tax. Add lines 1i, 1j, and 1j(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1k\n \n1l\nEmployer share of social security tax remaining. Subtract line 1k \nfrom line 1h\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1l\n \nStep 2.\nFigure the sick and family leave credit\n2a\nQualified sick leave wages reported on Form 941, Part 1, line 5a(i), column 1, or, if \ncorrected, the amount from Form 941-X, line 9, column 1 . . . . . . . . . . . . . . . . . . . . . 2a\n \n2a(i)\nQualified sick leave wages included on Form 941, Part 1, line 5c, or, if corrected, the \namount from Form 941-X, line 12, column 1, but not included on Form 941, Part 1, \nline 5a(i), column 1, or Form 941-X, line 9, column 1, because the wages reported \non that line were limited by the social security wage base . . . . . . . . . . . . . . . . . . . . . 2a(i)\n \n2a(ii) Total qualified sick leave wages. Add lines 2a and 2a(i) . . . . . . . . . . . . . . . . . . . . . . . 2a(ii)\n \n2a(iii) Qualified sick leave wages excluded from the definition of employment under \nsections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a(iii)\n \n2b\nQualified health plan expenses allocable to qualified sick leave wages (Form 941, \nPart 3, line 19, or, if corrected, Form 941-X, line 28, column 1)\n. . . . . . . . . . . . . . . . . 2b\n \n2c\nEmployer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by \n1.45% (0.0145)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c\n \n2d\nCredit for qualified sick leave wages. Add lines 2a(ii), 2a(iii), 2b, and 2c . . . . . . .\n2d\n \n2e\nQualified family leave wages reported on Form 941, Part 1, line 5a(ii), column 1, or, if \ncorrected, the amount from Form 941-X, line 10, column 1 . . . . . . . . . . . . . . . . . . . . 2e\n \n2e(i) \nQualified family leave wages included on Form 941, Part 1, line 5c, or, if corrected, \nthe amount from Form 941-X, line 12, column 1, but not included on Form 941, Part \n1, line 5a(ii), column 1, or Form 941-X, line 10, column 1, because the wages \nreported on that line were limited by the social security wage base . . . . . . . . . . . . . . 2e(i)\n \n2e(ii)\nTotal qualified family leave wages. Add lines 2e and 2e(i) . . . . . . . . . . . . . . . . . . . . . 2e(ii)\n \n2e(iii) Qualified family leave wages excluded from the definition of employment under \nsections 3121(b)(1)–(22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e(iii)\n \n2f\nQualified health plan expenses allocable to qualified family leave wages (Form 941, \nPart 3, line 20, or, if corrected, Form 941-X, line 29, column 1)\n. . . . . . . . . . . . . . . . . 2f\n \n2g\nEmployer share of Medicare tax on qualified family leave wages. Multiply line 2e(ii) \nby 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g\n \n2h\nCredit for qualified family leave wages. Add lines 2e(ii), 2e(iii), 2f, and 2g . . . . . .\n2h\n \n2i\nCredit for qualified sick and family leave wages. Add lines 2d and 2h\n. . . . . . . .\n2i\n \n2j\nNonrefundable portion of credit for qualified sick and family leave wages for \nleave taken after March 31, 2020, and before April 1, 2021. Enter the smaller of \nline 1l or line 2i. Enter this amount on Form 941-X, line 17, column 1\n. . . . . . . . . . . .\n2j\n2k\nRefundable portion of credit for qualified sick and family leave wages for \nleave taken after March 31, 2020, and before April 1, 2021. Subtract line 2j from \nline 2i and enter this amount on Form 941-X, line 25, column 1 . . . . . . . . . . . . . . . . .\n2k\n28\nInstructions for Form 941-X (Rev. 4-2024)\n", "Worksheet 2. Adjusted Employee Retention Credit for Qualified \nWages Paid After March 12, 2020, and Before July 1, 2021\nKeep for Your Records\nYou must use this worksheet if you claimed the employee retention credit for qualified wages paid after March 12, 2020, and before July 1, \n2021, on your original Form 941 and you correct any amounts used to figure the employee retention credit for qualified wages paid after \nMarch 12, 2020, and before July 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form \n941-X. If you're a third-party payer, you must complete this worksheet for each client for which it is applicable, on a client-by-client basis. \nStep 1.\nDetermine the corrected employer share of social security tax this quarter after it is reduced by any credit \nclaimed on Form 8974, Form 5884-C, and/or Form 5884-D\n1a\nIf you completed Worksheet 1 to claim a credit for qualified sick and family leave \nwages for leave taken after March 31, 2020, and before April 1, 2021, for a quarter in \nwhich you're also claiming the employee retention credit, enter the amount from \nWorksheet 1, Step 1, line 1l, and go to Step 2. Otherwise, complete lines 1b–1n \nbelow and then go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1a\n \n1b\nEnter the amount of social security wages from Form 941, Part 1, line 5a, column 1, \nor, if corrected, the amount from Form 941-X, line 8, column 1\n. . . . . . . . . . . . . . . . . 1b\n \n1c\nEnter the amount of social security tips from Form 941, Part 1, line 5b, column 1, or, \nif corrected, the amount from Form 941-X, line 11, column 1 . . . . . . . . . . . . . . . . . . . 1c\n \n1d\nAdd lines 1b and 1c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1d\n \n1e\nMultiply line 1d by 6.2% (0.062) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1e\n \n1f\nIf you're a third-party payer of sick pay that isn't an agent and you're claiming credits \nfor amounts paid to your employees, enter the employer share of social security tax \nincluded on Form 941, Part 1, line 8, or, if corrected, the amount of the employer \nshare of social security tax on sick pay that you included on Form 941-X, line 15, \ncolumn 1 (enter as a negative number)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f\n \n1g\nEmployer share of social security tax included on Form 941-X, line 20, \ncolumn 4\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1g\n \n1h\nIf you received a Section 3121(q) Notice and Demand during the quarter, enter the \namount of the employer share of social security tax from the notice . . . . . . . . . . . . . 1h\n \n1i\nEmployer share of social security tax. Combine lines 1e, 1f, 1g, and 1h\n. . . . . . .\n1i\n \n1j\nEnter the amount from Form 941, Part 1, line 11a, or, if corrected, the amount from \nForm 941-X, line 16, column 1 (credit from Form 8974) . . . . . . . . . . . . . . . . . . . . . . . 1j\n \n1k\nEnter the amount from Form 5884-C, line 11, for this quarter (for quarters ending \nbefore April 1, 2021, this amount was also included on Form 941, Part 3, line 23, or, \nif corrected, the amount from Form 941-X, line 32, column 1) . . . . . . . . . . . . . . . . . . 1k\n \n1l\nEnter the amount from Form 5884-D, line 12, for this quarter \n. . . . . . . . . . . . . . . . . . 1l\n \n1m\nTotal nonrefundable credits already used against the employer share of \nsocial security tax. Add lines 1j, 1k, and 1l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1m\n \n1n\nEmployer share of social security tax remaining. Subtract line 1m \nfrom line 1i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1n\n \nStep 2.\nFigure the employee retention credit\nCaution: For qualified wages paid before January 1, 2021, the cumulative total for \nall quarters of 2020 that can be claimed on lines 2a, 2b, 2c, and 2d can't exceed \n$10,000 per employee. For qualified wages paid after December 31, 2020, the total \namount included on lines 2a and 2b can't exceed $10,000 per employee each \nquarter.\n2a\nQualified wages (excluding qualified health plan expenses) for the employee \nretention credit (Form 941, Part 3, line 21, or, if corrected, Form 941-X, line 30, \ncolumn 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a\n \n2b\nQualified health plan expenses allocable to qualified wages for the employee \nretention credit (Form 941, Part 3, line 22, or, if corrected, Form 941-X, line 31a, \ncolumn 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b\n \n2c\nReserved for future use\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c\n \n2d\nReserved for future use\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d\n \n2e\nAdd lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e\n \n2f\nRetention credit. If you're correcting the second, third, or fourth quarter of 2020, \nmultiply line 2e by 50% (0.50). If you're correcting the first or second quarter of \n2021, multiply line 2e by 70% (0.70)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2f\n \n2g\nEnter the amount of the employer share of social security tax from Step 1, line 1a, or, \nif applicable, Step 1, line 1n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2g\n \n2h\nEnter the amount of the nonrefundable portion of the credit for qualified sick and \nfamily leave wages for leave taken after March 31, 2020, and before April 1, 2021 \n(this amount may come from Worksheet 1, Step 2, line 2j, in these instructions if \nyou're correcting that credit for the quarter, or you may need to enter the credit \nclaimed on your original Form 941 for the quarter) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2h\n \n2i\nSubtract line 2h from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2i\n \n2j\nNonrefundable portion of employee retention credit. Enter the smaller of line 2f \nor line 2i. Enter this amount on Form 941-X, line 18a, column 1\n. . . . . . . . . . . . . . . .\n2j\n2k\nRefundable portion of employee retention credit. Subtract line 2j from line 2f \nand enter this amount on Form 941-X, line 26a, column 1 . . . . . . . . . . . . . . . . . . . . .\n2k\nInstructions for Form 941-X (Rev. 4-2024)\n29\n", "Worksheet 3. Adjusted Credit for Qualified Sick and Family Leave \nWages for Leave Taken After March 31, 2021, and Before October 1, \n2021\nKeep for Your Records\nYou must use this worksheet if you claimed the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before October 1, 2021, on \nyour original Form 941 and you correct any amounts used to figure the credit for qualified sick and family leave wages for leave taken after March 31, 2021, and before \nOctober 1, 2021. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 941-X. If you're a third-party payer, you must complete \nthis worksheet for each client for which it is applicable, on a client-by-client basis. \nStep 1.\nDetermine the corrected employer share of Medicare tax\n1a\nEnter the amount of Medicare wages from Form 941, Part 1, line 5c, column 1, or, if corrected, the \namount from Form 941-X, line 12, column 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1a\n \n1b\nMultiply line 1a by 1.45% (0.0145)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1b\n \n1c\nIf you're a third-party payer of sick pay that isn't an agent and you're claiming credits for amounts paid \nto your employees, enter the employer share of Medicare tax included on Form 941, Part 1, line 8, or, \nif corrected, the amount of the employer share of Medicare tax on sick pay that you included on Form \n941-X, line 15, column 1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1c\n \n1d\nEmployer share of Medicare tax included on Form 941-X, line 21, column 4\n. . . . . . . . . . . . . . . .\n1d\n \n1e\nIf you received a Section 3121(q) Notice and Demand during the quarter, enter the amount of the \nemployer share of Medicare tax from the notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1e\n \n1f\nEmployer share of Medicare tax. Combine lines 1b, 1c, 1d, and 1e\n. . . . . . . . . . . . . . . . . . . .\n1f\n \n1g\nFor corrections to quarters beginning after December 31, 2022, only, enter the amount from Form \n8974, line 16 (including any amended Form 8974 attached to Form 941-X) . . . . . . . . . . . . . . . . .\n1g\n \n1h\nEmployer share of Medicare tax remaining. Subtract line 1g from line 1f\n. . . . . . . . . . . . . . . .\n1h\n \nStep 2.\nFigure the sick and family leave credit\n2a\nQualified sick leave wages for leave taken after March 31, 2021, and before October 1, 2021, \nreported on Form 941, Part 3, line 23, or, if corrected, the amount from Form 941-X, line 35, \ncolumn 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a\n \n2a(i)\nQualified sick leave wages included on Form 941, Part 3, line 23, or, if corrected, the amount from \nForm 941-X, line 35, column 1, that were not included as wages reported on Form 941, Part 1, lines \n5a and 5c, or, if corrected, the amount from Form 941-X, lines 8 and 12, column 1, because the \nqualified sick leave wages were excluded from the definition of employment under sections 3121(b)\n(1)–(22)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(i)\n \n2a(ii) \nSubtract line 2a(i) from line 2a\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(ii)\n \n2a(iii)\nQualified sick leave wages included on Form 941, Part 3, line 23, or, if corrected, the amount from \nForm 941-X, line 35, column 1, that were not included as wages reported on Form 941, Part 1, \nline 5a, or, if corrected, the amount from Form 941-X, line 8, column 1, because the qualified sick \nleave wages were limited by the social security wage base\n. . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(iii)\n \n2a(iv)\nSubtract line 2a(iii) from line 2a(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a(iv)\n \n2b\nQualified health plan expenses allocable to qualified sick leave wages for leave taken after March 31, \n2021, and before October 1, 2021, reported on Form 941, Part 3, line 24, or, if corrected, the amount \nfrom Form 941-X, line 36, column 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2b\n \n2c\nAmounts under certain collectively bargained agreements allocable to qualified sick leave wages for \nleave taken after March 31, 2021, and before October 1, 2021, reported on Form 941, Part 3, line 25, \nor, if corrected, the amount from Form 941-X, line 37, column 1\n. . . . . . . . . . . . . . . . . . . . . . . .\n2c\n \n2d\nEmployer share of social security tax on qualified sick leave wages. Multiply line 2a(iv) by 6.2% \n(0.062)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2d\n \n2e\nEmployer share of Medicare tax on qualified sick leave wages. Multiply line 2a(ii) by 1.45% \n(0.0145)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e\n \n2f\nCredit for qualified sick leave wages. Add lines 2a, 2b, 2c, 2d, and 2e\n. . . . . . . . . . . . . . . . . .\n2f\n \n2g\nQualified family leave wages for leave taken after March 31, 2021, and before October 1, 2021, \nreported on Form 941, Part 3, line 26, or, if corrected, the amount from Form 941-X, line 38, \ncolumn 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g\n \n2g(i)\nQualified family leave wages included on Form 941, Part 3, line 26, or, if corrected, the amount from \nForm 941-X, line 38, column 1, that were not included as wages reported on Form 941, Part 1, lines \n5a and 5c, or, if corrected, the amount from Form 941-X, lines 8 and 12, column 1, because the \nqualified family leave wages were excluded from the definition of employment under sections 3121(b)\n(1)–(22)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g(i)\n \n2g(ii)\nSubtract line 2g(i) from line 2g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g(ii)\n \n2g(iii)\nQualified family leave wages included on Form 941, Part 3, line 26, or, if corrected, the amount from \nForm 941-X, line 38, column 1, that were not included as wages reported on Form 941, Part 1, \nline 5a, or, if corrected, the amount from Form 941-X, line 8, column 1, because the qualified family \nleave wages were limited by the social security wage base\n. . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g(iii)\n \n2g(iv)\nSubtract line 2g(iii) from line 2g(ii)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g(iv)\n \n2h\nQualified health plan expenses allocable to qualified family leave wages for leave taken after March \n31, 2021, and before October 1, 2021, reported on Form 941, Part 3, line 27, or, if corrected, the \namount from Form 941-X, line 39, column 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2h\n \n2i\nAmounts under certain collectively bargained agreements allocable to qualified family leave wages \nfor leave taken after March 31, 2021, and before October 1, 2021, reported on Form 941, Part 3, \nline 28, or, if corrected, the amount from Form 941-X, line 40, column 1\n. . . . . . . . . . . . . . . . . . .\n2i\n \n2j\nEmployer share of social security tax on qualified family leave wages. Multiply line 2g(iv) by 6.2% \n(0.062)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2j\n \n2k\nEmployer share of Medicare tax on qualified family leave wages. Multiply line 2g(ii) by 1.45% \n(0.0145)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2k\n \n2l\nCredit for qualified family leave wages. Add lines 2g, 2h, 2i, 2j, and 2k\n. . . . . . . . . . . . . . . . .\n2l\n \n2m\nCredit for qualified sick and family leave wages. Add lines 2f and 2l . . . . . . . . . . . . . . . . . . .\n2m\n \n2n\nFor second quarter of 2021 only, enter any employee retention credit claimed under section 2301 \nof the CARES Act (this amount may come from Worksheet 2, Step 2, line 2f, in these instructions if \nyou're correcting that credit for the second quarter of 2021, or you may need to enter the credit \nclaimed on your original Form 941 for the second quarter of 2021) with respect to any wages taken \ninto account for the credit for qualified sick and family leave wages for the quarter\n. . . . . . . . . . . .\n2n\n \n2o\nEnter any credit claimed under section 41 for increasing research activities with respect to any wages \ntaken into account for the credit for qualified sick and family leave wages\n. . . . . . . . . . . . . . . . . .\n2o\n \n2p\nAdd lines 2n and 2o\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2p\n \n2q\nCredit for qualified sick and family leave wages after adjusting for other credits. Subtract \nline 2p from line 2m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2q\n \n2r\nNonrefundable portion of credit for qualified sick and family leave wages for leave taken \nafter March 31, 2021, and before October 1, 2021. Enter the smaller of line 1h or line 2q. Enter \nthis amount on Form 941-X, line 18b, column 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2r\n2s\nRefundable portion of credit for qualified sick and family leave wages for leave taken after \nMarch 31, 2021, and before October 1, 2021. Subtract line 2r from line 2q and enter this amount \non Form 941-X, line 26b, column 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2s\n30\nInstructions for Form 941-X (Rev. 4-2024)\n", "Worksheet 4. Adjusted Employee Retention Credit for Qualified \nWages Paid After June 30, 2021, and Before January 1, 2022\nKeep for Your Records\nYou must use this worksheet if you claimed the employee retention credit for qualified wages paid after June 30, 2021, and before January \n1, 2022, on your original Form 941 and you correct any amounts used to figure the employee retention credit for qualified wages paid after \nJune 30, 2021, and before January 1, 2022. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form \n941-X. If you're a third-party payer, you must complete this worksheet for each client for which it is applicable, on a client-by-client basis. \nStep 1.\nDetermine the corrected employer share of Medicare tax\n1a\nIf you completed Worksheet 3 to claim a credit for qualified sick and family leave \nwages for leave taken after March 31, 2021, and before October 1, 2021, for a \nquarter in which you're also claiming the employee retention credit, enter the \namount from Worksheet 3, Step 1, line 1h, and go to Step 2. Otherwise, complete \nlines 1b–1g below and then go to Step 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1a\n \n1b\nEnter the amount of Medicare wages from Form 941, Part 1, line 5c, column 1, or, if \ncorrected, the amount from Form 941-X, line 12, column 1 . . . . . . . . . . . . . . . . . . .\n1b\n \n1c\nMultiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1c\n \n1d\nIf you're a third-party payer of sick pay that isn't an agent and you're claiming credits \nfor amounts paid to your employees, enter the employer share of Medicare tax \nincluded on Form 941, Part 1, line 8, or, if corrected, the amount of the employer \nshare of Medicare tax on sick pay that you included on Form 941-X, line 15, column \n1 (enter as a negative number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1d\n \n1e\nEmployer share of Medicare tax included on Form 941-X, line 21, column 4 . . . . . .\n1e\n \n1f\nIf you received a Section 3121(q) Notice and Demand during the quarter, enter the \namount of the employer share of Medicare tax from the notice\n. . . . . . . . . . . . . . . .\n1f\n \n1g\nEmployer share of Medicare tax. Combine lines 1c, 1d, 1e, and 1f . . . . . . . . . . .\n1g\n \nStep 2.\nFigure the employee retention credit\nCaution: You must be a recovery startup business to claim the employee retention \ncredit for qualified wages paid after September 30, 2021, and before January 1, \n2022 (fourth quarter 2021). The total amount included on lines 2a and 2b can't \nexceed $10,000 per employee each quarter. \n2a\nQualified wages (excluding qualified health plan expenses) for the employee \nretention credit (Form 941, Part 3, line 21, or, if corrected, Form 941-X, line 30, \ncolumn 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2a\n \n2b\nQualified health plan expenses allocable to qualified wages for the employee \nretention credit (Form 941, Part 3, line 22, or, if corrected, Form 941-X, line 31a, \ncolumn 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2b\n \n2c\nAdd lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2c\n \n2d\nRetention credit. Multiply line 2c by 70% (0.70). If you qualify for the employee \nretention credit solely because your business is a recovery startup business, don't \nenter more than $50,000 per quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2d\n \n2e\nEnter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if \napplicable, Step 1, line 1g\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e\n \n2f\nEnter the amount of the nonrefundable portion of the credit for qualified sick and \nfamily leave wages for leave taken after March 31, 2021, and before October 1, \n2021 (this amount may come from Worksheet 3, Step 2, line 2r, in these instructions \nif you're correcting that credit or you may need to enter the credit claimed on your \noriginal Form 941)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2f\n \n2g\nSubtract line 2f from line 2e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2g\n \n2h\nNonrefundable portion of employee retention credit. Enter the smaller of \nline 2d or line 2g. Enter this amount on Form 941-X, line 18a, column 1 . . . . . . . . .\n2h\n2i\nRefundable portion of employee retention credit. Subtract line 2h from line 2d \nand enter this amount on Form 941-X, line 26a, column 1 . . . . . . . . . . . . . . . . . . . .\n2i\nInstructions for Form 941-X (Rev. 4-2024)\n31\n", "How Can You Get Forms, Instructions, \nand Publications From the IRS?\nYou can view, download, or print most of the \nforms, instructions, and publications you may \nneed at IRS.gov/Forms. Otherwise, you can go to \nIRS.gov/OrderForms to place an order and have them \nmailed to you. The IRS will process your order for forms \nand publications as soon as possible. Don't resubmit \nrequests you've already sent us. You can get forms and \npublications faster online.\nPaperwork Reduction Act Notice. We ask for the \ninformation on Form 941-X to carry out the Internal \nRevenue laws of the United States. You are required to \ngive us the information. We need it to ensure that you are \ncomplying with these laws and to allow us to figure and \ncollect the right amount of tax.\nYou're not required to provide the information requested \non a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. \nBooks or records relating to a form or its instructions must \nbe retained as long as their contents may become \nmaterial in the administration of any Internal Revenue law. \nGenerally, tax returns and return information are \nconfidential, as required by section 6103.\nThe time needed to complete and file Form 941-X will \nvary depending on individual circumstances. The \nestimated burden for employers filing Form 941-X is \napproved under OMB control number 1545-0029 and is \nincluded in the estimates shown in the Instructions for \nForm 941.\nWorksheet 5. Adjusted COBRA Premium Assistance Credit\nKeep for Your Records\nYou must use this worksheet if you claimed the COBRA premium assistance credit on your original Form 941 and you correct any amounts used to figure the \nCOBRA premium assistance credit. You'll also use this worksheet to figure this credit if you're claiming it for the first time on Form 941-X. If you're a \nthird-party payer, you must complete this worksheet for each client for which it is applicable, on a client-by-client basis. \nStep 1.\nDetermine the corrected employer share of Medicare tax\n1a\nIf you completed Worksheet 3 or Worksheet 4 for a quarter in which you're also claiming the \nCOBRA premium assistance credit, enter the amount listed on Worksheet 3, line 1h, or \nWorksheet 4, line 1a or 1g (as applicable). Otherwise, complete lines 1b–1i below and then go \nto Step 2\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1a\n \n1b\nEnter the amount of Medicare wages from Form 941, Part 1, line 5c, column 1, or, if corrected, \nthe amount from Form 941-X, line 12, column 1\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1b\n \n1c\nMultiply line 1b by 1.45% (0.0145) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1c\n \n1d\nIf you're a third-party payer of sick pay that isn't an agent and you're claiming credits for \namounts paid to your employees, enter the employer share of Medicare tax included on Form \n941, Part 1, line 8, or, if corrected, the amount of the employer share of Medicare tax on sick \npay that you included on Form 941-X, line 15, column 1 (enter as a negative \nnumber) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1d\n \n1e\nEmployer share of Medicare tax included on Form 941-X, line 21, column 4 . . . . . . . . . . . .\n1e\n \n1f\nIf you received a Section 3121(q) Notice and Demand during the quarter, enter the amount of \nthe employer share of Medicare tax from the notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1f\n \n1g\nEmployer share of Medicare tax. Combine lines 1c, 1d, 1e, and 1f\n. . . . . . . . . . . . . . . .\n1g\n \n1h\nFor corrections to quarters beginning after December 31, 2022, only, enter the amount from \nForm 8974, line 16 (including any amended Form 8974 attached to Form 941-X)\n. . . . . . . .\n1h\n \n1i\nEmployer share of Medicare tax remaining. Subtract line 1h from line 1g\n. . . . . . . . . . .\n1i\n \nStep 2.\nFigure the COBRA premium assistance credit\n2a\nEnter the COBRA premium assistance that you provided this quarter\n. . . . . . . . . . . . . . . .\n2a\n \n2b\nEnter the amount of the employer share of Medicare tax from Step 1, line 1a, or, if applicable, \nStep 1, line 1i\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2b\n \n2c\nEnter the amount of the nonrefundable portion of the credit for qualified sick and family leave \nwages for leave taken after March 31, 2021, and before October 1, 2021 (this amount may \ncome from Worksheet 3, Step 2, line 2r, in these instructions if you're correcting that credit for \nthe quarter or you may need to enter the credit claimed on your original Form 941 for the \nquarter)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2c\n \n2d\nEnter the amount of the nonrefundable portion of the employee retention credit (this amount \nmay come from Worksheet 4, Step 2, line 2h, in these instructions if you're correcting that \ncredit for the quarter or you may need to enter the credit claimed on your original Form 941 for \nthe quarter)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2d\n \n2e\nOther nonrefundable credits used against the employer share of Medicare tax. Add \nlines 2c and 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2e\n \n2f\nSubtract line 2e from line 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2f\n \n2g\nNonrefundable portion of the COBRA premium assistance credit. Enter the smaller of \nline 2a or line 2f. Enter this amount on Form 941-X, line 18c, column 1 . . . . . . . . . . . . . . . .\n2g\n2h\nRefundable portion of the COBRA premium assistance credit. Subtract line 2g from \nline 2a and enter this amount on Form 941-X, line 26c, column 1\n. . . . . . . . . . . . . . . . . . .\n2h\n32\nInstructions for Form 941-X (Rev. 4-2024)\n" ]
f941x.pdf	0424 Form 941-X (PDF)	https://www.irs.gov/pub/irs-pdf/f941x.pdf	[ "Form 941-X:\n(Rev. April 2024)\nAdjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund\nDepartment of the Treasury — Internal Revenue Service\nOMB No. 1545-0029\nEmployer identification number \n(EIN)\n—\nName (not your trade name)\nTrade name (if any)\nAddress\nNumber Street Suite or room number\nCity\nState\nZIP code\nForeign country name\nForeign province/county\nForeign postal code\nRead the separate instructions before completing this form. Use this form to correct errors you \nmade on Form 941 or 941-SS. Use a separate Form 941-X for each quarter that needs \ncorrection. Type or print within the boxes. You MUST complete all five pages. Don’t attach this \nform to Form 941 unless you’re reclassifying workers; see the instructions for line 42.\nReturn You’re Correcting...\nCheck the type of return you’re correcting.\n941\n941-SS\nCheck the ONE quarter you’re correcting.\n1: January, February, March\n2: April, May, June\n3: July, August, September\n4: October, November, December\nEnter the calendar year of the \nquarter you’re correcting.\n(YYYY)\nEnter the date you discovered errors.\n/\n/\n(MM / DD / YYYY)\nPart 1: Select ONLY one process. See page 6 for additional guidance, including \ninformation on how to treat employment tax credits.\n1.\nAdjusted employment tax return. Check this box if you underreported tax amounts. \nAlso check this box if you overreported tax amounts and you would like to use the \nadjustment process to correct the errors. You must check this box if you’re correcting \nboth underreported and overreported tax amounts on this form. The amount shown on \nline 27, if less than zero, may only be applied as a credit to your Form 941 or Form 944 \nfor the tax period in which you’re filing this form.\n2.\nClaim. Check this box if you overreported tax amounts only and you would like to use \nthe claim process to ask for a refund or abatement of the amount shown on line 27. \nDon’t check this box if you’re correcting ANY underreported tax amounts on this form.\nPart 2: Complete the certifications.\n3.\nI certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, \nas required.\nNote: If you’re correcting underreported tax amounts only, go to Part 3 on page 2 and skip lines 4 and 5. If you’re correcting overreported \ntax amounts, for purposes of the certifications on lines 4 and 5, Medicare tax doesn’t include Additional Medicare Tax. Form 941-X can’t be \nused to correct overreported amounts of Additional Medicare Tax unless the amounts weren’t withheld from employee wages or an \nadjustment is being made for the current year.\n4.\nIf you checked line 1 because you’re adjusting overreported federal income tax, social security tax, Medicare tax, or Additional \nMedicare Tax, check all that apply. You must check at least one box. \nI certify that: \na.\nI repaid or reimbursed each affected employee for the overcollected federal income tax or Additional Medicare Tax for the current \nyear and the overcollected social security tax and Medicare tax for current and prior years. For adjustments of employee social \nsecurity tax and Medicare tax overcollected in prior years, I have a written statement from each affected employee stating that they \nhaven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.\nb.\nThe adjustments of social security tax and Medicare tax are for the employer’s share only. I couldn’t find the affected employees or \neach affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim a \nrefund or credit for the overcollection.\nc.\nThe adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from \nemployee wages.\n5.\nIf you checked line 2 because you’re claiming a refund or abatement of overreported federal income tax, social security tax, \nMedicare tax, or Additional Medicare Tax, check all that apply. You must check at least one box. \nI certify that:\na.\nI repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax. For claims of employee \nsocial security tax and Medicare tax overcollected in prior years, I have a written statement from each affected employee stating \nthat they haven’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.\nb.\nI have a written consent from each affected employee stating that I may file this claim for the employee’s share of social security \ntax and Medicare tax. For refunds of employee social security tax and Medicare tax overcollected in prior years, I also have a \nwritten statement from each affected employee stating that they haven’t claimed (or the claim was rejected) and won’t claim a \nrefund or credit for the overcollection.\nc.\nThe claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees, or each \naffected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax, \nor each affected employee didn’t give me a written statement that they haven’t claimed (or the claim was rejected) and won’t claim \na refund or credit for the overcollection.\nd.\nThe claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I didn’t withhold from \nemployee wages.\nFor Paperwork Reduction Act Notice, see separate instructions.\nwww.irs.gov/Form941X\nCat. No. 17025J\nForm 941-X (Rev. 4-2024) \n", "Name (not your trade name)\nEmployer identification number (EIN)\n–\nCorrecting quarter\n(1, 2, 3, 4)\nCorrecting calendar year (YYYY)\nPart 3: Enter the corrections for this quarter. If any line doesn’t apply, leave it blank.\nColumn 1\nTotal corrected \namount (for ALL \nemployees)\n—\nColumn 2\nAmount originally \nreported or as \npreviously corrected \n(for ALL employees)\n=\nColumn 3\nDifference \n(If this amount is a \nnegative number, \nuse a minus sign.)\nColumn 4\nTax correction\n6. \nWages, tips, and other \ncompensation (Form 941, line 2) \n.\n—\n.\n=\n.\nUse the amount in Column 1 when you \nprepare your Forms W-2 or Forms W-2c.\n7. \n \nFederal income tax withheld \nfrom wages, tips, and other \ncompensation (Form 941, line 3)\n.\n—\n.\n=\n.\nCopy Column \n3 here .\n.\n.\n8. \nTaxable social security wages \n(Form 941 or 941-SS, line 5a, \nColumn 1)\n.\n—\n.\n=\n.\n× 0.124* =\n.\n* If you’re correcting your employer share only, use 0.062. See instructions.\n9. \nQualified sick leave wages* \n(Form 941 or 941-SS, line 5a(i), \nColumn 1)\n.\n—\n.\n=\n.\n× 0.062 =\n.\n* Use line 9 only for qualified sick leave wages paid after March 31, 2020, for leave taken before April 1, 2021.\n10. \nQualified family leave wages* \n(Form 941 or 941-SS, line 5a(ii), \nColumn 1)\n.\n—\n.\n=\n.\n× 0.062 =\n.\n* Use line 10 only for qualified family leave wages paid after March 31, 2020, for leave taken before April 1, 2021.\n11. \nTaxable social security tips (Form \n941 or 941-SS, line 5b, Column 1)\n.\n—\n.\n=\n.\n× 0.124* =\n.\n* If you’re correcting your employer share only, use 0.062. See instructions.\n12. \nTaxable Medicare wages & tips (Form \n941 or 941-SS, line 5c, Column 1)\n.\n—\n.\n=\n.\n× 0.029* =\n.\n* If you’re correcting your employer share only, use 0.0145. See instructions.\n13. \nTaxable wages & tips subject to \nAdditional Medicare Tax \nwithholding (Form 941 or \n941-SS, line 5d)\n.\n—\n.\n=\n.\n× 0.009* =\n.\n* Certain wages and tips reported in Column 3 shouldn’t be multiplied by 0.009. See instructions.\n14. \nSection 3121(q) Notice and \nDemand—Tax due on \nunreported tips (Form 941 or \n941-SS, line 5f)\n.\n—\n.\n=\n.\nCopy Column \n3 here .\n. \n.\n15.\nTax adjustments (Form 941 or \n941-SS, lines 7 through 9)\n.\n—\n.\n=\n.\nCopy Column \n3 here .\n. \n.\n16. \nQualified small business payroll \ntax credit for increasing research \nactivities (See instructions; you \nmust attach Form 8974.)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n17. \nNonrefundable portion of credit \nfor qualified sick and family \nleave wages for leave taken \nbefore April 1, 2021 (Form 941 \nor 941-SS, line 11b)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n18a. \nNonrefundable portion of \nemployee retention credit* \n(Form 941 or 941-SS, line 11c)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n* Use line 18a only for corrections to quarters beginning after March 31, 2020, and before January 1, 2022.\n18b. \nNonrefundable portion of credit for \nqualified sick and family leave \nwages for leave taken after March \n31, 2021, and before October 1, \n2021 (Form 941 or 941-SS, line 11d)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n18c. \nNonrefundable portion of COBRA \npremium assistance credit \n(Form 941 or 941-SS, line 11e)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n18d. \nNumber of individuals provided \nCOBRA premium assistance \n(Form 941 or 941-SS, line 11f)\n—\n=\n19. \nSpecial addition to wages for \nfederal income tax\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n20. \nSpecial addition to wages for \nsocial security taxes\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n21. \nSpecial addition to wages for \nMedicare taxes\n.\n—\n.\n=\n.\nSee \ninstructions\n.\nPage 2\nForm 941-X (Rev. 4-2024)\n", "Name (not your trade name)\nEmployer identification number (EIN)\n–\nCorrecting quarter\n(1, 2, 3, 4)\nCorrecting calendar year (YYYY)\nPart 3: Enter the corrections for this quarter. If any line doesn’t apply, leave it blank. (continued)\nColumn 1\nTotal corrected \namount (for ALL \nemployees)\n—\nColumn 2\nAmount originally \nreported or as \npreviously corrected \n(for ALL employees)\n=\nColumn 3\nDifference \n(If this amount is a \nnegative number, \nuse a minus sign.)\nColumn 4\nTax correction\n22. \nSpecial addition to wages for \nAdditional Medicare Tax\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n23.\nCombine the amounts on lines 7 through 22 of Column 4 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24.\nReserved for future use\n.\n—\n.\n=\n.\n.\n25. \nRefundable portion of credit for \nqualified sick and family leave \nwages for leave taken before \nApril 1, 2021 (Form 941 or 941-\nSS, line 13c)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n26a. \nRefundable portion of employee \nretention credit* (Form 941 or \n941-SS, line 13d)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n* Use line 26a only for corrections to quarters beginning after March 31, 2020, and before January 1, 2022.\n26b. \nRefundable portion of credit for \nqualified sick and family leave \nwages for leave taken after March \n31, 2021, and before October 1, \n2021 (Form 941 or 941-SS, line 13e)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n26c. \nRefundable portion of COBRA \npremium assistance credit \n(Form 941 or 941-SS, line 13f)\n.\n—\n.\n=\n.\nSee \ninstructions\n.\n27.\nTotal. Combine the amounts on lines 23 through 26c of Column 4 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nIf line 27 is less than zero:\n• If you checked line 1, this is the amount you want applied as a credit to your Form 941 for the tax period in which you’re filing this \nform. (If you’re currently filing a Form 944, Employer’s ANNUAL Federal Tax Return, see the instructions.)\n• If you checked line 2, this is the amount you want refunded or abated.\nIf line 27 is more than zero, this is the amount you owe. Pay this amount by the time you file this return. For information on how to \npay, see Amount you owe in the instructions.\n28. \nQualified health plan expenses \nallocable to qualified sick leave \nwages for leave taken before \nApril 1, 2021 (Form 941 or 941-\nSS, line 19)\n.\n—\n.\n=\n.\n29. \nQualified health plan expenses \nallocable to qualified family \nleave wages for leave taken \nbefore April 1, 2021 (Form 941 or \n941-SS, line 20)\n.\n—\n.\n=\n.\n30. \nQualified wages for the \nemployee retention credit* \n(Form 941 or 941-SS, line 21)\n.\n—\n.\n=\n.\n* Use line 30 only for corrections to quarters beginning after March 31, 2020, and before January 1, 2022.\n31a. \nQualified health plan expenses for \nthe employee retention credit* \n(Form 941 or 941-SS, line 22)\n.\n—\n.\n=\n.\n* Use line 31a only for corrections to quarters beginning after March 31, 2020, and before January 1, 2022.\n31b.\nCheck here if you’re eligible for the employee retention credit in the third or fourth quarter of 2021 \nsolely because your business is a recovery startup business .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n32. \nCredit from Form 5884-C, line \n11, for this quarter* (Form 941 or \n941-SS, line 23)\n.\n—\n.\n=\n.\n* Use line 32 only for corrections to quarters beginning after March 31, 2020, and before April 1, 2021.\nPage 3\nForm 941-X (Rev. 4-2024)\n", "Name (not your trade name)\nEmployer identification number (EIN)\n–\nCorrecting quarter\n(1, 2, 3, 4)\nCorrecting calendar year (YYYY)\nPart 3: Enter the corrections for this quarter. If any line doesn’t apply, leave it blank. (continued)\nColumn 1\nTotal corrected \namount (for ALL \nemployees)\n—\nColumn 2\nAmount originally \nreported or as \npreviously corrected \n(for ALL employees)\n=\nColumn 3\nDifference \n(If this amount is a \nnegative number, \nuse a minus sign.)\n33a.\nReserved for future use \n.\n—\n.\n=\n.\n33b.\nReserved for future use \n.\n—\n.\n=\n.\n34.\nReserved for future use \n.\n—\n.\n=\n.\nCaution: Lines 35–40 apply only to quarters beginning after March 31, 2021.\n35. \nQualified sick leave wages for leave \ntaken after March 31, 2021, and \nbefore October 1, 2021 (Form 941 or \n941-SS, line 23)\n.\n—\n.\n=\n.\n36. \nQualified health plan expenses \nallocable to qualified sick leave \nwages for leave taken after \nMarch 31, 2021, and before \nOctober 1, 2021 (Form 941 or 941-SS, \nline 24)\n.\n—\n.\n=\n.\n37. \nAmounts under certain collectively \nbargained agreements allocable to \nqualified sick leave wages for leave \ntaken after March 31, 2021, and \nbefore October 1, 2021 (Form 941 or \n941-SS, line 25)\n.\n—\n.\n=\n.\n38. \nQualified family leave wages for \nleave taken after March 31, 2021, \nand before October 1, 2021 (Form \n941 or 941-SS, line 26)\n.\n—\n.\n=\n.\n39. \nQualified health plan expenses \nallocable to qualified family leave \nwages for leave taken after \nMarch 31, 2021, and before \nOctober 1, 2021 (Form 941 or 941-SS, \nline 27)\n.\n—\n.\n=\n.\n40. \nAmounts under certain collectively \nbargained agreements allocable to \nqualified family leave wages \nfor leave taken after March 31, 2021, \nand before October 1, 2021 (Form \n941 or 941-SS, line 28)\n.\n—\n.\n=\n.\nPage 4\nForm 941-X (Rev. 4-2024)\n", "Name (not your trade name)\nEmployer identification number (EIN)\n–\nCorrecting quarter\n(1, 2, 3, 4)\nCorrecting calendar year (YYYY)\nPart 4: Explain your corrections for this quarter.\n41.\nCheck here if any corrections you entered on a line include both underreported and overreported amounts. Explain both \nyour underreported and overreported amounts on line 43.\n42.\nCheck here if any corrections involve reclassified workers. Explain on line 43.\n43.\nYou must give us a detailed explanation of how you determined your corrections. See the instructions.\nPart 5: Sign here. You must complete all five pages of this form and sign it.\nUnder penalties of perjury, I declare that I have filed an original Form 941 or Form 941-SS and that I have examined this adjusted return or claim, including \naccompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than \ntaxpayer) is based on all information of which preparer has any knowledge.\nSign your \nname here\nDate\n / /\nPrint your \nname here\nPrint your \ntitle here\nBest daytime phone\nPaid Preparer Use Only\nCheck if you’re self-employed .\n.\n.\nPreparer’s name\nPTIN\nPreparer’s signature\nDate\n / /\nFirm’s name (or yours \nif self-employed)\nEIN\nAddress\nPhone\nCity\nState\nZIP code\nPage 5\nForm 941-X (Rev. 4-2024)\n", "Form 941-X: Which process should you use?\nType of errors \nyou’re correcting\nUnless otherwise specified in the separate instructions, an underreported employment tax credit should be \ntreated like an overreported tax amount. An overreported employment tax credit should be treated like an \nunderreported tax amount. For more information, including which process to select on lines 1 and 2, see \nCorrecting an employment tax credit in the separate instructions.\nUnderreported \ntax amounts \nONLY\nUse the adjustment process to correct underreported tax amounts.\n• Check the box on line 1.\n• Pay the amount you owe from line 27 by the time you file Form 941-X.\nOverreported \ntax amounts \nONLY\nThe process you \nuse depends on \nwhen you file \nForm 941-X.\nIf you’re filing Form 941-X \nMORE THAN 90 days before \nthe period of limitations on \ncredit or refund for Form 941 \nor Form 941-SS expires...\nChoose either the adjustment process or the claim \nprocess to correct the overreported tax amounts.\nChoose the adjustment process if you want the \namount shown on line 27 credited to your Form 941 \nor Form 944 for the period in which you file Form \n941-X. Check the box on line 1.\nOR\nChoose the claim process if you want the amount \nshown on line 27 refunded to you or abated. Check \nthe box on line 2.\nIf you’re filing Form 941-X \nWITHIN 90 days of the \nexpiration of the period of \nlimitations on credit or \nrefund for Form 941 or Form \n941-SS...\nYou must use the claim process to correct the \noverreported tax amounts. Check the box on line 2.\nBOTH \nunderreported \nand \noverreported \ntax amounts \nThe process you \nuse depends on \nwhen you file \nForm 941-X.\nIf you’re filing Form 941-X \nMORE THAN 90 days before \nthe period of limitations on \ncredit or refund for Form 941 \nor Form 941-SS expires...\nChoose either the adjustment process or both the \nadjustment process and the claim process when you \ncorrect both underreported and overreported tax \namounts.\nChoose the adjustment process if combining your \nunderreported tax amounts and overreported tax \namounts results in a balance due or creates a credit \nthat you want applied to Form 941 or Form 944.\n• File one Form 941-X, and\n• Check the box on line 1 and follow the instructions \non line 27.\nOR\nChoose both the adjustment process and the \nclaim process if you want the overreported tax \namount refunded to you or abated.\nFile two separate forms.\n1. For the adjustment process, file one Form 941-X \nto correct the underreported tax amounts. Check \nthe box on line 1. Pay the amount you owe from \nline 27 by the time you file Form 941-X.\n2. For the claim process, file a second Form 941-X \nto correct the overreported tax amounts. Check \nthe box on line 2.\nIf you’re filing Form 941-X \nWITHIN 90 days of the \nexpiration of the period of \nlimitations on credit or \nrefund for Form 941 or \nForm 941-SS...\nYou must use both the adjustment process and \nthe claim process.\nFile two separate forms.\n1. For the adjustment process, file one Form 941-X \nto correct the underreported tax amounts. Check \nthe box on line 1. Pay the amount you owe from \nline 27 by the time you file Form 941-X.\n2. For the claim process, file a second Form 941-X \nto correct the overreported tax amounts. Check \nthe box on line 2.\nPage 6\nForm 941-X (Rev. 4-2024)\n" ]
f4506b.pdf	0524 Form 4506-B (PDF)	https://www.irs.gov/pub/irs-pdf/f4506b.pdf	[ "Form 4506-B\n(May 2024)\nDepartment of the Treasury \nInternal Revenue Service \nRequest for a Copy of Exempt Organization \nIRS Application or Letter\nInformation about Form 4506-B and its separate instructions is at www.irs.gov/form4506ab.\nOMB No. 1545-0495\nExempt organization determination letters issued 2014 and subsequent are available for inspection at www.irs.gov/teos \n(see instructions).\n• Submission requirements. Complete this form then use the “Submit Form” button at the bottom of the page to submit via email. This form must \nbe used to request copies of exemption applications and/or determination letters. All other form or letter requests will not be accepted (see \ninstructions).\n• Internet. Form 8871, Political Organization Notice of Section 527 Status, and Form 8872, Political Organization Report of Contributions and \nExpenditures, are available for inspection at www.irs.gov/polorgs. \n• Public disclosure by the organization. Exempt or political organizations must make their returns, reports, notices, and exempt applications \navailable for public inspection. You can visit the organization to inspect the material instead of requesting it from the IRS. The organization may be \nable to provide copies to you. \n1 Requester.\nFirst name\nLast name\nPhone \nExt\nDate (MM/DD/YYYY)\nStreet address line 1\nStreet address line 2\nCity or town\nState or province\nCountry\nZIP or foreign postal code\n2 Exempt organization. Complete a separate Form 4506-B for each organization.\nName\nEmployer identification number \nStreet address line 1\nStreet address line 2\nCity or town\nState or province\nCountry\nZIP or foreign postal code\n3 Category of requester: \nYou must check a box. \nCommercial user \nNon-commercial scientific institution \nMedia \nName of media outlet \nEducational institution \nAll others \n4 Reason for request. All requesters, except commercial users, must provide an explanation of how the records will be used to avoid being \ncharged the commercial rate.\n5 Check the box(es) for the item(s) you are requesting. You may request more than one item. If you check “other,” you must indicate the specific \nitem(s) you are requesting on the lines provided. See instructions for more information. Do NOT use this form to request copies of returns, \nreports or notices. Use Form 4506-A, Request for a copy of Exempt or Political Organization IRS Form.\nApplication for exemption (Most recent Forms 1023, 1023-EZ, 1024, 1024-A, etc. and associated documents such as Articles of Incorporation, Bylaws, etc.)\nExemption determination letter only (Most recently issued letter)\nAffirmation letter (Currently dated letter affirming exempt status)\nOther (Publicly disclosable applications and letters not listed above, such as requests made on Form 8940, group exemption requests, etc.)\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. \nCatalog Number 41723A\nForm 4506-B (Rev. 5-2024) \nSubmit Form (Disclaimer notice: Your email submission of Form 4506-B is not encrypted for security)\n" ]
p1136.pdf	0524 Publ 1136 (PDF)	https://www.irs.gov/pub/irs-pdf/p1136.pdf	[ "SOI BULLETIN\nA QUARTERLY STATISTICS OF INCOME REPORT \nVolume 42 \| Number 4\nThe Statistics of Income (SOI) Bulletin is issued quarterly \nby the Statistics of Income Division of the Internal Revenue \nService. This report provides written descriptive analyses of sta-\ntistics previously released on SOI’s Tax Stats webpage (see www.\nirs.gov/statistics) based on the data collected from the distinct \ntypes of tax and information returns filed with the IRS and in-\ncluded in SOI’s programs. Periodically, this report also includes \nresults from special analytical studies of particular interest to \nstudents of the U.S. tax system, tax policymakers, and tax ad-\nministrators. Selected historical and other data tables, previous-\nly published in the spring issue of the SOI Bulletin are now only \navailable on SOI’s Tax Stats webpages of the IRS website (https://\nwww.irs.gov/statistics/soi-tax-stats-historical-data-tables). In-\nformation on the availability of supplemental data on the topics \nincluded in this issue or other SOI subjects, may be obtained by \nsending an email to SOI’s Statistical Information Services at sis@\nirs.gov, or by writing to the Director, Statistics of Income Divi-\nsion OS:RAAS:S, Internal Revenue Service, 1111 Constitution \nAvenue, NW, K-Room 4112, Washington, D.C. 20224.\nThe SOI Bulletin was prepared under the direction of Wayne \nKei, Chief, Data Dissemination Section. Lisa Smith (layout and \ngraphics editor) prepared the manuscript. Anne McDonough \n(writer/editor) and Beth Kilss (contractor) also made major \ncontributions in the production of this issue. Views expressed \nin the article are those of the author(s) and do not necessarily \nrepresent the views of the Treasury Department or the Internal \nRevenue Service.\nNOTE: When using information from this report, cite the\npublication as follows— \nInternal Revenue Service\nStatistics of Income Bulletin\nSpring 2024\nWashington, D.C.\nw w w . i r s . g o v / s t a t i s t i c s Statistics of Income Bulletin \| Spring 2024\nInside This Issue\nIndividual Income Tax Returns, Preliminary \nData, Tax Year 2022\t\n3\nby Michael Parisi\nThis article presents selected income and tax items from \nindividual income tax returns using preliminary data for Tax \nYear (TY) 2022 and comparable data for TY 2021. The prelimi\nnary statistics are based on a stratified random sample of U.S. \nIndividual Income Tax Returns (Forms 1040 and 1040-SR), and \nare intended to represent a full year of taxpayer reporting based \non returns processed for tax administration purposes from \nJanuary through late September 2022. For TY 2022, taxpayers \nfiled 160.7 million U.S. individual income tax returns, which \nwere filed in 2023, an increase of 0.2% from the 160.7 million \nreturns filed for TY 2021. Also for 2022, adjusted gross in\ncome (AGI) increased 2.0% to $15.1 trillion. Moreover, taxable \nincome increased by 2.3% to $12.0 trillion for 2022. Similarly, \ntotal income tax increased by 0.4% to $2.2 trillion, and total tax \nliability increased by 0.7% to $2.3 trillion.\nPersonal Wealth, Tax Year 2019\t\n16\nby Aaron Barnes\nThe Personal Wealth Study uses information reported on Form \n706, United States Estate (and Generation-Skipping Transfer) \nTax Return, to estimate the wealth of the living population. \nThese estimates, based on the Estate Multiplier technique, are \nlimited to that segment of the population for whom personal \nwealth is at least equal to the estate tax filing threshold in effect \nfor the estimation period. For 2019, the threshold was $11.4 \nmillion or more in gross estate. In 2019, there were an esti\nmated 249,000 adults in the United States (U.S.) representing \nthe top .10% of all adults in the population. Together, these top \nwealth holders owned nearly $7.6 trillion in assets and held \n$352 billion in debt, making their combined net worth $7.2 tril\nlion. The Federal Reserve Board’s Survey of Consumer Finances \nestimated the net worth of all U.S. adults to be $96.3 trillion in \n2019. By this measure, 7.5% of the Nation’s net worth was ac\ncounted for by these top wealth holders.\n", "", "w w w . i r s . g o v / s t a t i s t i c s\nStatistics of Income Bulletin \| Spring 2024\nStatistics of Income\nIndividual Income Tax Returns, Preliminary Data, \nTax Year 2022\nby Michael Parisi\n1 The remaining 1.9% of the returns did not need to claim either a standard deduction or itemized deductions because no AGI was reported, or the return was filed as married filing separately \nand the spouse itemized.\nT\nhis article presents selected income and tax items from in\ndividual income tax returns using preliminary data for Tax \nYear (TY) 2022 and comparable data for TY 2021. The \npreliminary statistics in this data release are based on a stratified \nrandom sample of U.S. Individual Income Tax Returns (Forms \n1040 and 1040-SR). These preliminary estimates are intended \nto represent a full year of taxpayer reporting based on returns \nprocessed for tax administration purposes from January to late \nSeptember 2022. To release more complete and accurate statis\ntics that are closer to final ones, a methodology was introduced \nmodifying the preliminary data by applying a rolling 3-year \naverage for the table in this release. For each Adjusted Gross \nIncome (AGI) class cell, the rates of change from preliminary \nto final data for each of the prior 3 years were calculated and \nthen averaged. This average was then applied to the current \nyear’s preliminary data to calculate the estimated preliminary \ndata. The totals were then created from the various cell parts. \nFor TY 2022, taxpayers filed 160.7 million U.S. individual \nincome tax returns, which were filed in 2023 (see Data Sources \nand Limitations), an increase of 0.2% from the 160.4 million \nreturns filed for TY 2021 (Table 1). For 2022, AGI increased \n2.0% to $15.1 trillion. This increase in AGI was reflected by in\ncreases in some components of income, which included: taxable \ninterest (19.2%); taxable income from Individual Retirement \nArrangement (IRA) distributions (8.0%); ordinary dividends \n(7.0%); taxable income from pensions and annuities (6.6%); and \nsalaries and wages (6.0%). Two significant components of AGI \nthat showed decreases were net capital gains (20.0%) and busi\nness or profession net income less loss (3.3%). Taxable income \nalso increased by 2.3% to $12.0 trillion for 2022. Similarly, \ntotal income tax increased by 0.4% to $2.2 trillion, and total tax \nliability increased by 0.7% to $2.3 trillion.\nAdjusted Gross Income\nSome components contributed to the growth in total AGI in 2022 \n(Table 1). The largest component of AGI, salaries and wages, \nincreased 6.0% to $9,648.6 billion. The second largest compo\nnent, net capital gains, showed a major decrease of 20.0% to \n$1,603.1 billion. The third largest component, partnership and S \ncorporation net income less loss rose to $1,017.0 billion (6.1%). \nTaxable pensions and annuities increased 6.6% to $925.7 bil\nlion. Other items related to retirement, taxable Social Security \nbenefits and taxable income from IRAs, rose 13.9% and 8.0% \nto $471.0 billion and $446.9 billion, respectively. Also, ordinary \ndividends rose by 7.0% to $420.4 billion and taxable interest \nrose by 19.2% to $137.4 billion. \nAlternatively, one important item that decreased was sole \nproprietorship net income, which decreased 3.3% to $395.1 bil\nlion. Notably, unemployment compensation decreased 85.6% to \n$29.6 billion, as the number of tax returns reporting taxable un\nemployment compensation decreased 70.1% from 23.8 million \nto 4.7 million returns. \nAdjustments\nStatutory adjustments to total income increased 3.2% to $148.9 \nbillion for TY 2022. The largest statutory adjustment was the \ndeduction for the self-employment tax, which increased 5.0% \nfrom $39.1 billion to $41.1 billion. The self-employment health \ninsurance deduction rose to $31.4 billion, a 1.4% increase. \nContributions to self-employed retirement (Keogh) plans de\ncreased 0.7% to $28.9 billion. Other adjustments that increased \nfrom 2021 levels were educator expenses (33.3%), moving ex\npenses (16.6%), and health savings account deductions (2.5%). \nDeductions\nIn 2022, most tax returns (88.6%) claimed a standard deduction, \nand the total standard deduction increased 3.9% to $2,602.8 \nbillion. In 2021, standard deductions were taken on 88.4% of \nreturns and totaled $2,504.4 billion. The average standard de\nduction claimed increased from $17,671 for 2021 to $18,284 \nfor 2022. Itemized deductions were claimed on only 9.5% of \nall returns for 2022.1 The total amount of itemized deductions \nclaimed increased 5.3% to $699.6 billion, while the average \namount claimed increased 3.3% to $45,838. \nCharitable contributions deduction, the largest itemized de\nduction, was down 3.5% to $257.6 billion. Interest paid, the \nsecond largest itemized deduction, decreased 1.0% from the \nprevious year to $165.1 billion. Mortgage interest accounted for \n86.3% ($142.5 billion) of the total interest paid deduction. For \n2022, total taxes paid deduction increased 6.1% to $124.5 bil\nlion. Other itemized deductions included the medical and dental \nexpenses deduction, up 13.2% to $87.2 billion. \nThe qualified business income deduction, which could have \nbeen taken in addition to the standard deduction or itemized de\nductions, was taken on 38.2 million returns (for an average of \n$8,332 per return), totaling $318.6 billion for 2022, a 54.2% \nincrease from 2021. A little over two-thirds of these business \ndeductions were taken by individuals with AGI of $250,000 or \nmore.\n", "4\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nMarch 11, 2021, were not extended. For 2022, the dollar limit \non qualifying expenses was $3,000 (previously $8,000 in 2021) \nfor one qualifying person and $6,000 (previously $16,000) for \ntwo or more qualifying persons. The percentage of qualifying \nexpenses eligible for the credit was decreased from 50% to 35%, \nalong with the income limit at which the credit began phas\ning out, $15,000 (previously $125,000 for 2021). Additionally, \nfor taxpayers who received dependent care benefits from their \nemployer, the dollar limit of the exclusion amount decreased \nfor 2022 to $5,000 (previously $10,500). For married employ\nees filing separate returns, the maximum amount decreased to \n$2,500 (previously $5,250). \nChild Tax Credit—Under the American Rescue Plan Act \nof 2021, many changes were made to enhance the Child Tax \nCredit, however those changes were not extended for 2022. A \nchild must have been under age 17 at the end of 2022 to be a \nqualifying child, down from 18 in 2021. Depending on modified \nAGI, a taxpayer received a credit amount of up to $2,000 for \na qualifying child down from $3,600 for children under 5 and \n$3,000 for those older. The amount of the Child Tax Credit that \ncould be claimed as a refundable credit was limited as it was in \n2020, except the maximum Additional Child Tax Credit amount \nwas increased to $1,500 for each qualifying child. The credit for \nother dependents remained at $500 and was figured as it was in \n2021.\nEarned Income Credit—The maximum amount of the EIC \nincreased for taxpayers with at least one qualifying child, as did \nthe amounts of earned income and investment income an indi\nvidual could receive and still claim the credit. The maximum \ncredit for taxpayers with no qualifying children fell from $1,502 \nto $560. For these taxpayers, earned income and AGI had to \nbe less than $16,480 ($22,610 if married filing jointly) to be \neligible for the EIC. Special rules applied if claiming the EIC \nwithout a qualifying child in 2021 but did not apply to 2022. For \n2022, a taxpayer could claim the EIC without a qualifying child \nif they were at least age 25 (up from 19 in 2021) but under age \n65 (with no upper age limit in 2021). For taxpayers with one \nqualifying child, the maximum credit increased from $3,618 \nto $3,733, and, for taxpayers with two qualifying children, the \nmaximum credit increased from $5,980 to $6,164. To be eli\ngible for the credit, a taxpayer’s earned income and AGI had \nto be less than $43,492 ($49,622 for married filing jointly) for \none qualifying child, or less than $49,399 ($55,529 for married \nfiling jointly) for two qualifying children. The maximum credit \nfor taxpayers with three or more qualifying children increased \nfrom $6,728 to $6,935. For these taxpayers, earned income \nand AGI had to be less than $53,057 ($59,187 if married filing \njointly) to be eligible for the EIC. The maximum amount of in\nvestment income (interest, dividends, and capital gain income) \na taxpayer could have and still claim the credit was $10,300 for \nthe year. If a taxpayer was married but didn’t file a joint return, \nthey may still have qualified to claim the EIC if they lived with a \nqualifying child for more than half the year and lived apart from \ntheir spouse for last 6 months of 2022 or were legally separated \nunder written agreement and did not live in same household as \nTaxable Income and Total Income Tax\nTaxable income increased 2.3% to $12.0 trillion for 2022, and \ntotal income tax increased 0.4% to $2.2 trillion. The Alternative \nMinimum Tax (AMT) decreased 38.0% to $3.8 billion. The \nnumber of returns with AMT liability showed a decrease to \n207,700, decreasing 19.4% from 2021. \nAverage AGI reported on all 2022 individual income tax re\nturns was $94,214, an increase from the 2021 amount of $92,605 \n(1.7%). Average taxable income (for those returns with taxable \nincome) was $92,565 in 2022, a 2.1% increase from the 2021 \namount of $90,679. Average income tax for taxable returns fell \n4.9% for 2022 to $19,722.\nTax Credits \nTax credits offset tax liabilities and when the amount of the credit \nis greater than the tax liability, the excess, depending on the \ncredit, is often refundable. Examples of credits where the excess \nis refundable include the Earned Income Credit (EIC) and the \nAdditional Child Tax Credit (including advance child tax pay\nments minus excess payments). For 2022, the total amount of \nEIC claimed ($58.8 billion) decreased 10.2% from 2021. The \nenhanced Child Tax Credit enacted by the American Rescue \nPlan Act of 2021 was not extended for TY 2022 (see Changes in \nLaw and Inflationary Adjustments below). The Additional Child \nTax Credit was taken on 17.8 million returns for a total of $34 \nbillion in 2022. For 2021, the Child Care Credit was increased \nand most were made refundable, however, these benefits were \nnot extended and the child care credit was not refundable for \n2022 (see Changes in Law and Inflationary Adjustments below). \nDue to the law changes enacted by the American Rescue Plan \nAct not being extended for 2022 in the Child Tax Credit and \nChild Care Credit, total refundable credits had a significant \ndecrease. Total refundable credits totaled $106.4 billion, a de\ncrease of 58.3% from 2021 levels. Total tax credits used against \nincome tax totaled $160.8 billion, a 6.7% increase from 2021. \nChanges in Law and Inflationary Adjustments\nIn general, the definitions used in this article are the same as \nthose in Publication 1304, Individual Income Tax Returns \nComplete Report, 2021. The following is a partial list of tax law \nchanges and inflationary adjustments that had an impact on the \ndata presented in this article.\nAlternative Minimum Tax (AMT)—The maximum AMT ex\nemption increased from $114,600 to $118,100 for a married \ncouple filing a joint return, from $73,600 to $75,900 for single \nfilers and heads of household, and from $57,300 to $59,050 for \na married person filing separately. The income levels at which \nthe AMT exemption began to phase out increased to $539,900 \nfrom $523,600 ($1,079,800 from $1,047,200 if married filing \njointly or a qualifying surviving spouse. Also, for 2022, the 26% \ntax rate applied to the first $206,100 ($103,050 if married filing \nseparately) of alternative minimum taxable income. Previously \nit applied to the first $199,900 ($99,950) of such income.\nChild and Dependent Care Credit—The changes imple\nmented by the American Rescue Plan Act of 2021, enacted on \n", "5\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\ntheir spouse. If two taxpayers could claim the same qualifying \nchild, the taxpayer who did not claim the child was able to claim \nthe EIC without a qualifying child.\nQualified Sick and Family Leave Credit—The American \nRescue Plan Act of 2021, enacted on March 11, 2021, provided \ncertain self-employed individuals the opportunity to claim cred\nits for up to 10 days of “paid sick leave,” and up to 60 days of \n“paid family leave,” if they were unable to work or telework due \nto circumstances related to COVID-19. For 2022, these credits \ncould not be claimed by self-employed taxpayers.\nStandard Deduction Amount—The standard deduction for \npeople who did not itemize deductions on Schedule A of Form \n1040 was increased in 2022 for all filers. This amount depended \non the taxpayer’s filing status, whether the taxpayer was age 65 \nor older, or whether the taxpayer was a dependent of another \nperson. For 2022, the standard deduction increased to $25,900 \nfor joint filers, up from $25,100 for 2021. For single filers and \nmarried filers filing separately, the deduction amount increased \nto $12,950, up from $12,550. For heads of households, the de\nduction was $19,400, up from $18,800. \nHealth Coverage Tax Credit—The Health Coverage Tax \nCredit was not available after 2021. \nData Sources and Limitations\nThe preliminary statistics in this data release are based on a \nsample of U.S. Individual Income Tax Returns (Forms 1040 \nand Form 1040-SR) filed during Calendar Year 2023. Returns \nin the sample were stratified based on: (1) the larger of posi\ntive income or negative income; (2) the size of business and \nfarm receipts; and (3) the presence or absence of specific forms \nor schedules.2 Returns were then selected at rates ranging from \n0.1% to 100%. The preliminary TY 2022 data are based on a \nsample of 284,187 returns and an estimated final population of \n162,157,278 returns. \nSince the data presented here are estimates based on a sample \nof returns filed, they are subject to sampling error. To properly \nuse the statistical data provided, the magnitude of the potential \nsampling error must be known; coefficients of variation (CVs) \nare used to measure that magnitude. The reliability of estimates \nbased on samples and the use of CVs for evaluating the pre\ncision of estimates based on samples, are discussed in “SOI \nSampling Methodology and Data Limitations,” located at http://\nwww.irs.gov/pub/irs-soi/sampling.pdf.\nMichael Parisi is a management and program analyst with the Individual \nand Tax-Exempt Special Studies Section. This article was prepared under \nthe direction of Michael Strudler, Technical Project Manager, Individual \nand Tax-Exempt Branch.\n2 Returns in the sample were stratified based on the presence or absence of one or more of the following forms or schedules: Form 2555, Foreign Earned Income; Form 1116, Foreign Tax Credit \n(Individual, Fiduciary, or Nonresident Alien Individual); Schedule C, Profit or Loss from Business (Sole Proprietorship); and Schedule F, Profit or Loss from Farming.\n", "6\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(1)\n(2)\n(3)\n(4)\n(5)\nNumber of returns, total\n160,392,132\n160,728,129\n0.2\n29,392,477\n24,863,933\nAdjusted gross income (less deficit)\n14,853,047,024\n15,142,762,712\n2.0\n71,611,834\n552,405,064\n Salaries and wages:\n Number of returns\n126,467,797\n127,532,148\n0.8\n17,734,205\n19,420,966\n Amount\n9,106,087,369\n9,648,552,616\n6.0\n179,247,366\n429,963,678\n Taxable interest:\n Number of returns\n48,874,094\n49,964,738\n2.2\n5,086,371\n3,929,180\n Amount\n115,247,059\n137,424,794\n19.2\n2,386,729\n4,112,926\n Tax-exempt interest [2]:\n Number of returns\n6,583,895\n6,932,283\n5.3\n415,338\n298,619\n Amount\n53,933,545\n53,467,303\n-0.9\n1,173,021\n439,745\n Ordinary dividends:\n Number of returns\n32,244,779\n32,995,462\n2.3\n2,998,779\n2,107,842\n Amount\n392,762,437\n420,402,691\n7.0\n8,892,842\n5,888,783\n Qualified dividends:\n Number of returns\n30,529,639\n30,790,017\n0.9\n2,675,595\n1,915,143\n Amount\n297,478,694\n320,874,837\n7.9\n5,523,763\n3,524,769\n State income tax refunds:\n Number of returns\n3,132,334\n3,083,248\n-1.6\n96,446\n106,222\n Amount\n3,631,709\n3,741,225\n3.0\n128,568\n86,035\n Alimony received:\n Number of returns\n262,779\n214,927\n-18.2\n21,190\n33,814\n Amount\n8,325,710\n7,438,334\n-10.7\n159,461\n423,692\n Business or profession net income less loss (Schedule C):\n Number of returns\n28,829,379\n30,546,241\n6.0\n7,286,278\n5,438,466\n Amount\n408,828,259\n395,135,504\n-3.3\n-17,227,638\n41,474,019\n Net capital gain [3]:\n Number of returns\n25,040,263\n16,850,391\n-32.7\n1,235,078\n1,011,247\n Amount\n2,004,507,022\n1,603,103,317\n-20.0\n18,218,460\n5,033,687\n Capital gain distributions [3]:\n Number of returns\n16,929,413\n15,090,812\n-10.9\n1,162,019\n915,572\n Amount\n154,932,968\n81,240,463\n-47.6\n1,995,094\n1,951,273\n Net capital loss:\n Number of returns\n8,097,885\n13,587,995\n67.8\n1,581,085\n894,923\n Amount\n16,277,490\n29,108,886\n78.8\n3,297,377\n1,740,324\n Sales of property other than capital assets, net gain:\n Number of returns\n1,108,272\n1,067,673\n-3.7\n81,178\n41,207\n Amount\n96,052,202\n59,741,183\n-37.8\n2,162,478\n541,743\n Sales of property other than capital assets, net loss:\n Number of returns\n877,553\n775,222\n-11.7\n120,196\n44,908\n Amount\n23,156,775\n35,759,770\n54.4\n13,676,828\n423,951\n Taxable income from Individual Retirement Arrangement distributions:\n Number of returns\n15,630,325\n16,556,283\n5.9\n1,553,203\n1,612,368\n Amount\n413,846,113\n446,928,224\n8.0\n9,312,544\n14,961,644\n Taxable pensions and annuities:\n Number of returns\n29,443,396\n30,433,649\n3.4\n3,146,280\n3,506,656\n Amount\n868,087,988\n925,667,375\n6.6\n21,550,807\n45,768,361\n Rent and royalty net income less loss:\n Number of returns\n9,558,299\n9,515,911\n-0.4\n1,008,126\n732,147\n Amount\n60,499,037\n91,485,041\n51.2\n-4,624,514\n1,411,236\nUnder\n$15,000 [1]\nTax year\n2022\nFootnotes at end of table.\nTax year\n2021\nItem\nTax year 2022,\nby size of adjusted gross income\nPercent\ndifference\nAll returns\n$15,000\nunder\n$30,000\n", "7\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(6)\n(7)\n(8)\n(9)\n(10)\nNumber of returns, total\n28,847,954\n39,111,531\n25,982,949\n4,164,641\n8,364,645\nAdjusted gross income (less deficit)\n1,138,002,871\n2,790,458,588\n3,583,240,850\n926,175,220\n6,080,868,286\n Salaries and wages:\n Number of returns\n24,744,567\n32,855,300\n21,974,895\n3,624,645\n7,177,571\n Amount\n941,876,308\n2,133,101,053\n2,616,433,173\n669,215,873\n2,678,715,165\n Taxable interest:\n Number of returns\n5,242,977\n12,666,222\n13,513,693\n2,788,943\n6,737,352\n Amount\n3,409,696\n10,280,567\n17,604,693\n5,167,556\n94,462,627\n Tax-exempt interest [2]:\n Number of returns\n482,893\n1,393,943\n1,908,869\n513,354\n1,919,266\n Amount\n1,145,096\n4,148,811\n8,115,382\n2,741,123\n35,704,126\n Ordinary dividends:\n Number of returns\n2,909,165\n7,669,582\n9,287,536\n2,147,443\n5,875,116\n Amount\n8,708,020\n31,319,385\n57,911,104\n22,695,526\n284,987,032\n Qualified dividends:\n Number of returns\n2,642,053\n7,117,409\n8,736,249\n2,047,990\n5,655,579\n Amount\n5,684,633\n21,564,431\n42,163,117\n17,378,386\n225,035,737\n State income tax refunds:\n Number of returns\n272,301\n1,227,109\n1,085,072\n124,377\n171,721\n Amount\n205,799\n1,245,970\n1,310,879\n192,078\n571,895\n Alimony received:\n Number of returns\n43,603\n77,887\n25,001\n6,397\n7,035\n Amount\n783,835\n1,889,220\n1,537,492\n752,063\n1,892,571\n Business or profession net income less loss (Schedule C):\n Number of returns\n4,253,795\n5,890,364\n4,836,565\n866,015\n1,974,759\n Amount\n33,935,347\n66,657,172\n87,934,945\n27,086,481\n155,275,177\n Net capital gain [3]:\n Number of returns\n1,393,755\n3,852,782\n4,845,769\n1,156,523\n3,355,238\n Amount\n8,289,739\n30,748,672\n73,447,820\n34,223,747\n1,433,141,192\n Capital gain distributions [3]:\n Number of returns\n1,219,873\n3,454,126\n4,250,601\n1,014,974\n3,073,648\n Amount\n2,885,095\n10,529,298\n18,937,839\n6,524,530\n38,417,333\n Net capital loss:\n Number of returns\n1,261,052\n2,978,262\n3,546,808\n882,530\n2,443,336\n Amount\n2,452,116\n6,005,822\n7,604,855\n1,951,164\n6,057,230\n Sales of property other than capital assets, net gain:\n Number of returns\n71,797\n180,946\n243,765\n75,326\n373,454\n Amount\n1,191,080\n2,915,414\n5,252,501\n2,004,356\n45,673,610\n Sales of property other than capital assets, net loss:\n Number of returns\n59,343\n126,877\n157,240\n37,057\n229,601\n Amount\n796,868\n1,208,632\n1,738,135\n360,128\n17,555,228\n Taxable income from Individual Retirement Arrangement distributions:\n Number of returns\n1,922,535\n4,524,633\n4,539,450\n785,569\n1,618,525\n Amount\n23,283,429\n82,145,203\n149,860,160\n39,158,036\n128,207,207\n Taxable pensions and annuities:\n Number of returns\n4,333,360\n8,969,631\n7,523,208\n1,127,752\n1,826,762\n Amount\n79,785,417\n256,657,445\n329,617,696\n61,898,776\n130,388,873\n Rent and royalty net income less loss:\n Number of returns\n904,697\n2,337,543\n2,467,639\n494,550\n1,571,209\n Amount\n1,941,055\n4,360,918\n14,941,636\n6,882,494\n66,572,215\n$100,000\nunder\n$200,000\nFootnotes at end of table.\n$30,000\nunder\n$50,000\nItem\nTax year 2022,\nby size of adjusted gross income\n$50,000\nunder\n$100,000\n$250,000\nor more\n$200,000\nunder\n$250,000\n", "8\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(1)\n(2)\n(3)\n(4)\n(5)\n Partnership and S corporation net income less loss:\n Number of returns\n9,206,813\n9,492,923\n3.1\n760,088\n495,215\n Amount\n958,311,890\n1,016,960,119\n6.1\n-65,622,639\n786,764\n Estate and trust net income less loss:\n Number of returns\n664,373\n659,458\n-0.7\n38,797\n35,728\n Amount\n51,476,361\n48,097,607\n-6.6\n-754,342\n211,287\n Farm net income (Schedule F):\n Number of returns\n452,295\n510,620\n12.9\n88,680\n53,175\n Amount\n13,618,034\n17,213,307\n26.4\n912,405\n673,766\n Farm net loss (Schedule F):\n Number of returns\n1,259,894\n1,260,784\n0.1\n195,949\n106,399\n Amount\n38,823,924\n41,934,270\n8.0\n8,814,080\n2,917,375\n Unemployment compensation:\n Number of returns\n15,590,254\n4,664,467\n-70.1\n487,865\n896,220\n Amount\n205,860,733\n29,554,131\n-85.6\n2,467,230\n5,812,502\n Taxable Social Security benefits:\n Number of returns\n23,805,882\n25,185,499\n5.8\n489,540\n3,540,236\n Amount\n413,476,369\n471,016,833\n13.9\n887,009\n10,756,019\n Total statutory adjustments:\n Number of returns\n32,884,241\n33,900,349\n3.1\n6,030,839\n4,858,432\n Amount\n144,239,288\n148,902,680\n3.2\n11,035,094\n9,280,883\n Educator expenses:\n Number of returns\n3,148,801\n3,705,123\n17.7\n82,142\n212,374\n Amount\n835,973\n1,114,143\n33.3\n21,629\n57,180\n Certain business expenses of reservists, performing artists, and fee-basis\n government officials:\n Number of returns\n277,228\n287,281\n3.6\n26,280\n41,117\n Amount\n2,139,749\n2,554,451\n19.4\n654,472\n330,489\n Payments to an Individual Retirement Arrangement:\n Number of returns\n2,431,206\n2,427,438\n-0.2\n100,356\n201,870\n Amount\n13,791,451\n13,150,543\n-4.6\n390,557\n794,212\n Student loan interest deduction:\n Number of returns\n4,936,946\n3,927,971\n-20.4\n247,698\n338,928\n Amount\n4,293,753\n3,807,468\n-11.3\n259,107\n369,518\n Health savings account deduction:\n Number of returns\n1,948,063\n2,053,179\n5.4\n32,500\n89,855\n Amount\n5,989,891\n6,138,607\n2.5\n83,438\n172,352\n Moving expenses adjustment:\n Number of returns\n97,857\n113,829\n16.3\n* 5,178\n19,917\n Amount\n288,101\n336,022\n16.6\n* 74,284\n39,153\n Self-employment tax deduction:\n Number of returns\n21,828,479\n22,587,640\n3.5\n5,553,418\n4,035,950\n Amount\n39,132,833\n41,096,767\n5.0\n3,191,588\n4,473,597\n Self-employed health insurance deduction:\n Number of returns\n3,692,457\n3,689,046\n-0.1\n356,780\n284,151\n Amount\n30,936,542\n31,360,568\n1.4\n1,421,619\n973,062\n Payments to a self-employed retirement (Keogh) plan:\n Number of returns\n1,007,146\n951,097\n-5.6\n13,543\n9,595\n Amount\n29,128,291\n28,934,676\n-0.7\n248,917\n91,426\nFootnotes at end of table.\nPercent\ndifference\nUnder\n$15,000 [1]\n$15,000\nunder\n$30,000\nTax year 2022,\nby size of adjusted gross income\nTax year\n2021\nTax year\n2022\nItem\nAll returns\n", "9\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(6)\n(7)\n(8)\n(9)\n(10)\n Partnership and S corporation net income less loss:\n Number of returns\n712,360\n1,699,662\n2,339,843\n677,297\n2,808,458\n Amount\n3,762,914\n23,406,436\n61,062,336\n29,791,635\n963,772,674\n Estate and trust net income less loss:\n Number of returns\n40,478\n101,561\n191,627\n49,685\n201,582\n Amount\n361,194\n1,280,782\n4,233,110\n1,809,652\n40,955,923\n Farm net income (Schedule F):\n Number of returns\n54,717\n101,214\n131,634\n24,877\n56,323\n Amount\n1,388,429\n2,483,298\n4,428,705\n1,505,217\n5,821,487\n Farm net loss (Schedule F):\n Number of returns\n129,053\n336,186\n318,802\n54,653\n119,743\n Amount\n2,974,281\n7,753,687\n8,143,476\n1,627,410\n9,703,961\n Unemployment compensation:\n Number of returns\n938,131\n1,282,207\n826,458\n97,883\n135,703\n Amount\n6,151,780\n8,013,315\n5,259,516\n742,134\n1,107,652\n Taxable Social Security benefits:\n Number of returns\n4,261,723\n8,314,383\n6,134,242\n840,449\n1,604,926\n Amount\n39,154,079\n161,793,555\n176,045,297\n27,110,477\n55,270,397\n Total statutory adjustments:\n Number of returns\n4,497,940\n7,708,987\n6,800,788\n1,138,616\n2,864,747\n Amount\n10,209,881\n21,992,799\n30,461,778\n8,706,499\n57,215,747\n Educator expenses:\n Number of returns\n441,846\n1,218,420\n1,326,972\n199,200\n224,169\n Amount\n123,128\n355,340\n427,961\n63,918\n64,988\n Certain business expenses of reservists, performing artists, and fee-basis\n government officials:\n Number of returns\n53,287\n85,605\n62,353\n9,301\n9,338\n Amount\n468,344\n610,850\n369,976\n61,345\n58,974\n Payments to an Individual Retirement Arrangement:\n Number of returns\n407,693\n828,211\n666,078\n74,215\n149,017\n Amount\n1,676,234\n4,232,705\n3,991,190\n537,238\n1,528,409\n Student loan interest deduction:\n Number of returns\n767,017\n1,465,202\n1,109,125\n0\n0\n Amount\n854,879\n1,381,528\n942,437\n0\n0\n Health savings account deduction:\n Number of returns\n224,731\n559,916\n593,218\n125,420\n427,538\n Amount\n399,851\n1,139,401\n1,788,907\n458,408\n2,096,249\n Moving expenses adjustment:\n Number of returns\n32,564\n38,898\n13,598\n* 3,183\n* 492\n Amount\n61,639\n103,753\n37,538\n* 19,082\n* 573\n Self-employment tax deduction:\n Number of returns\n2,785,308\n4,042,729\n3,522,227\n708,405\n1,939,602\n Amount\n4,046,266\n7,017,362\n8,344,032\n2,199,295\n11,824,626\n Self-employed health insurance deduction:\n Number of returns\n376,868\n716,202\n824,406\n236,072\n894,566\n Amount\n1,537,742\n4,309,982\n6,967,762\n2,515,511\n13,634,890\n Payments to a self-employed retirement (Keogh) plan:\n Number of returns\n31,977\n88,070\n236,722\n93,633\n477,556\n Amount\n303,388\n1,188,961\n4,093,391\n1,992,046\n21,016,546\nFootnotes at end of table.\n$30,000\nunder\n$50,000\n$50,000\nunder\n$100,000\n$100,000\nunder\n$200,000\n$200,000\nunder\n$250,000\n$250,000\nor more\nItem\nTax year 2022,\nby size of adjusted gross income\n", "10\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(1)\n(2)\n(3)\n(4)\n(5)\n Penalty on early withdrawal of savings:\n Number of returns\n309,687\n707,114\n128.3\n75,725\n72,798\n Amount\n112,709\n429,922\n281.4\n65,958\n22,506\n Alimony paid:\n Number of returns\n383,523\n334,679\n-12.7\n27,138\n19,960\n Amount\n9,667,931\n8,220,482\n-15.0\n387,292\n179,401\n Total standard deduction:\n Number of returns\n141,718,820\n142,351,926\n0.4\n26,052,429\n24,299,603\n Amount\n2,504,377,020\n2,602,781,725\n3.9\n360,605,406\n399,097,514\n Total itemized deductions (after limitation):\n Number of returns\n14,974,757\n15,261,809\n1.9\n342,813\n560,730\n Amount\n664,485,533\n699,564,985\n5.3\n8,270,508\n14,775,560\n Medical and dental expenses deduction:\n Number of returns\n3,728,203\n4,046,486\n8.5\n230,931\n387,035\n Amount\n77,070,521\n87,220,150\n13.2\n4,965,529\n7,085,626\n Taxes paid deduction [4]:\n Number of returns\n14,807,328\n15,052,708\n1.7\n312,092\n528,617\n Amount\n117,265,372\n124,467,877\n6.1\n1,371,596\n2,649,672\n Income taxes [5]:\n Number of returns\n10,812,894\n10,896,793\n0.8\n95,816\n252,859\n Amount\n242,699,175\n235,120,153\n-3.1\n243,408\n613,284\n General sales taxes [5]:\n Number of returns\n3,620,771\n3,705,544\n2.3\n182,900\n229,878\n Amount\n8,323,017\n8,748,637\n5.1\n137,501\n334,819\n Interest paid deduction:\n Number of returns\n11,832,322\n11,785,862\n-0.4\n164,039\n268,990\n Amount\n166,789,095\n165,082,518\n-1.0\n1,607,808\n3,111,715\n Total mortgage interest paid deduction:\n Number of returns\n11,584,193\n11,527,383\n-0.5\n156,402\n262,468\n Amount\n139,859,822\n142,489,620\n1.9\n1,566,349\n3,113,923\n Charitable contributions deduction:\n Number of returns\n12,181,367\n12,148,652\n-0.3\n161,916\n346,255\n Amount\n266,867,230\n257,603,958\n-3.5\n286,646\n1,291,607\n Qualified business income deduction:\n Number of returns\n25,942,032\n38,241,110\n47.4\n663,260\n3,792,492\n Amount\n206,666,715\n318,615,745\n54.2\n137,601\n3,400,444\n Taxable income:\n Number of returns\n128,850,091\n129,147,352\n0.2\n2,879,191\n20,093,505\n Amount\n11,683,973,133\n11,954,522,481\n2.3\n3,591,780\n159,503,527\n Alternative Minimum Tax:\n Number of returns\n257,809\n207,674\n-19.4\n6,740\n* 137\n Amount\n6,093,140\n3,777,652\n-38.0\n201,048\n* 25,905\n Excess advance premium tax credit repayment:\n Number of returns\n2,626,268\n5,181,117\n97.3\n618,445\n976,089\n Amount\n3,833,172\n6,879,145\n79.5\n137,317\n287,122\n Income tax before credits:\n Number of returns\n128,227,111\n129,158,748\n0.7\n3,234,326\n20,061,660\n Amount\n2,272,983,812\n2,300,980,411\n1.2\n671,137\n16,444,793\n Total tax credits [6]:\n Number of returns\n67,298,383\n61,375,577\n-8.8\n1,475,307\n9,706,371\n Amount\n150,673,355\n160,789,890\n6.7\n183,710\n4,391,739\nFootnotes at end of table.\nItem\nAll returns\nTax year 2022,\nby size of adjusted gross income\nTax year\n2021\nTax year\n2022\nPercent\ndifference\nUnder\n$15,000 [1]\n$15,000\nunder\n$30,000\n", "11\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(6)\n(7)\n(8)\n(9)\n(10)\n Penalty on early withdrawal of savings:\n Number of returns\n66,363\n186,210\n184,779\n30,804\n90,435\n Amount\n22,664\n118,181\n91,605\n19,231\n89,777\n Alimony paid:\n Number of returns\n30,387\n72,916\n94,367\n23,771\n66,140\n Amount\n376,211\n877,613\n1,784,093\n605,304\n4,010,567\n Total standard deduction:\n Number of returns\n27,758,344\n35,250,919\n21,208,570\n3,058,265\n4,723,796\n Amount\n470,438,435\n677,715,758\n501,763,836\n75,867,734\n117,293,042\n Total itemized deductions (after limitation):\n Number of returns\n1,073,670\n3,830,576\n4,747,899\n1,099,233\n3,606,888\n Amount\n29,735,667\n105,653,482\n151,993,610\n42,233,598\n346,902,561\n Medical and dental expenses deduction:\n Number of returns\n634,712\n1,434,368\n1,058,039\n140,940\n160,461\n Amount\n12,528,597\n28,029,067\n22,006,319\n4,761,785\n7,843,226\n Taxes paid deduction [4]:\n Number of returns\n1,033,610\n3,775,820\n4,711,645\n1,095,352\n3,595,572\n Amount\n5,765,494\n26,756,166\n41,667,105\n10,498,592\n35,759,251\n Income taxes [5]:\n Number of returns\n576,711\n2,697,286\n3,666,085\n854,645\n2,753,392\n Amount\n1,541,776\n11,611,743\n29,212,836\n11,395,049\n180,502,056\n General sales taxes [5]:\n Number of returns\n398,970\n957,429\n939,318\n215,287\n781,763\n Amount\n613,717\n1,791,379\n2,403,476\n591,035\n2,876,710\n Interest paid deduction:\n Number of returns\n596,415\n2,830,640\n3,869,672\n938,340\n3,117,765\n Amount\n5,633,039\n27,197,435\n43,766,581\n13,114,235\n70,651,704\n Total mortgage interest paid deduction:\n Number of returns\n586,329\n2,806,030\n3,827,395\n922,142\n2,966,618\n Amount\n5,495,873\n26,793,473\n42,547,724\n12,642,590\n50,329,688\n Charitable contributions deduction:\n Number of returns\n756,098\n2,903,943\n3,847,179\n941,809\n3,191,452\n Amount\n4,125,908\n17,816,849\n34,959,901\n10,683,832\n188,439,215\n Qualified business income deduction:\n Number of returns\n4,999,457\n9,391,438\n10,284,558\n2,403,649\n6,706,257\n Amount\n9,144,621\n26,097,195\n47,244,513\n16,283,424\n216,307,947\n Taxable income:\n Number of returns\n28,704,312\n38,998,341\n25,950,659\n4,162,262\n8,359,082\n Amount\n633,503,116\n1,991,655,307\n2,897,084,792\n796,971,863\n5,472,212,096\n Alternative Minimum Tax:\n Number of returns\n1,521\n2,572\n17,333\n13,114\n166,257\n Amount\n15,493\n15,388\n118,422\n133,251\n3,268,145\n Excess advance premium tax credit repayment:\n Number of returns\n1,459,795\n1,546,665\n456,219\n48,131\n75,773\n Amount\n1,122,065\n2,896,226\n1,611,317\n275,904\n549,194\n Income tax before credits:\n Number of returns\n28,513,660\n38,909,308\n25,922,249\n4,159,815\n8,357,731\n Amount\n69,679,328\n254,342,545\n441,832,353\n142,979,311\n1,375,030,944\n Total tax credits [6]:\n Number of returns\n12,560,121\n16,199,785\n13,566,031\n2,538,683\n5,329,278\n Amount\n17,149,714\n37,273,499\n40,312,692\n7,646,673\n53,831,862\nFootnotes at end of table.\n$30,000\nunder\n$50,000\n$50,000\nunder\n$100,000\n$100,000\nunder\n$200,000\n$200,000\nunder\n$250,000\n$250,000\nor more\nItem\nTax year 2022,\nby size of adjusted gross income\n", "12\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(1)\n(2)\n(3)\n(4)\n(5)\n Child Care Credit [7]:\n Number of returns\n583,054\n5,608,881\n862.0\n13,986\n428,322\n Amount\n1,072,876\n3,420,747\n218.8\n2,106\n194,088\n Credit for the elderly or disabled:\n Number of returns\n37,350\n74,352\n99.1\n30,841\n43,511\n Amount\n3,560\n5,864\n64.7\n2,725\n3,139\n Education Tax Credits:\n Number of returns\n8,119,082\n7,447,801\n-8.3\n221,188\n1,576,444\n Amount\n8,284,969\n7,768,151\n-6.2\n25,835\n1,060,210\n Retirement Savings Contributions Credit:\n Number of returns\n9,211,566\n9,181,095\n-0.3\n205,715\n3,140,314\n Amount\n1,762,904\n1,778,637\n0.9\n18,832\n601,946\n Adoption Credit:\n Number of returns\n74,761\n48,662\n-34.9\n0\n0\n Amount\n350,126\n231,807\n-33.8\n0\n0\n Residential energy credits:\n Number of returns\n2,626,873\n3,223,601\n22.7\n15,234\n141,680\n Amount\n5,480,776\n8,192,940\n49.5\n2,891\n70,609\n Foreign Tax Credit:\n Number of returns\n10,803,923\n11,281,663\n4.4\n78,440\n376,163\n Amount\n30,243,844\n40,592,617\n34.2\n5,110\n59,680\n General Business Credit:\n Number of returns\n511,511\n494,556\n-3.3\n1,491\n13,588\n Amount\n6,862,281\n6,830,495\n-0.5\n23,084\n8,969\n Prior Year Minimum Tax Credit:\n Number of returns\n125,435\n118,091\n-5.9\n* 185\n* 1,045\n Amount\n1,511,927\n1,389,481\n-8.1\n* 139\n* 1,070\n Nonrefundable Child and Other Dependent Tax Credit [8]:\n Number of returns\n10,873,814\n35,838,445\n229.6\n289,340\n4,052,541\n Amount\n7,742,397\n76,434,692\n887.2\n50,866\n1,976,571\n Total refundable credits:\n Number of returns\n69,717,773\n34,533,271\n-50.5\n11,386,750\n9,375,518\n Amount\n255,103,407\n106,379,593\n-58.3\n23,269,006\n45,925,867\n Total earned income credit (EIC):\n Number of returns\n32,219,673\n23,592,625\n-26.8\n9,617,644\n7,416,467\n Amount\n65,529,054\n58,826,064\n-10.2\n15,267,528\n30,437,872\n Total additional child tax credit including reconciliation for excess \n payments [8]:\n Number of returns\n40,081,611\n17,759,848\n-55.7\n3,492,066\n6,196,738\n Amount\n122,124,345\n33,970,365\n-72.2\n4,438,600\n12,713,520\n Total American opportunity credit:\n Number of returns\n6,022,520\n5,891,849\n-2.2\n1,064,143\n1,280,518\n Amount\n5,166,538\n5,123,227\n-0.8\n943,302\n1,093,727\n Total net premium tax credit:\n Number of returns\n4,371,196\n2,297,358\n-47.4\n645,244\n687,193\n Amount\n3,510,106\n2,430,925\n-30.7\n527,937\n628,119\n Total qualified sick and family leave credit for leave before April 1, 2021:\n Number of returns\n1,170,088\n178,146\n-84.8\n66,245\n43,677\n Amount\n4,737,342\n1,131,319\n-76.1\n447,418\n275,874\n Total qualified sick and family leave credit for leave after March 31, 2021:\n Number of returns\n1,212,124\n149,288\n-87.7\n57,269\n35,746\n Amount\n5,391,581\n1,159,440\n-78.5\n462,614\n261,876\nFootnotes at end of table.\nUnder\n$15,000 [1]\n$15,000\nunder\n$30,000\nItem\nAll returns\nTax year 2022,\nby size of adjusted gross income\nTax year\n2021\nTax year\n2022\nPercent\ndifference\n", "13\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(6)\n(7)\n(8)\n(9)\n(10)\n Child Care Credit [7]:\n Number of returns\n880,335\n1,371,011\n1,799,841\n374,430\n740,955\n Amount\n543,390\n835,076\n1,166,095\n228,404\n451,587\n Credit for the elderly or disabled:\n Number of returns\n0\n0\n0\n0\n0\n Amount\n0\n0\n0\n0\n0\n Education Tax Credits:\n Number of returns\n1,771,206\n2,122,285\n1,756,678\n0\n0\n Amount\n1,980,768\n2,520,021\n2,181,316\n0\n0\n Retirement Savings Contributions Credit:\n Number of returns\n4,180,834\n1,654,232\n0\n0\n0\n Amount\n867,966\n289,893\n0\n0\n0\n Adoption Credit:\n Number of returns\n0\n28,387\n16,347\n2,244\n1,684\n Amount\n0\n82,683\n131,202\n10,587\n7,334\n Residential energy credits:\n Number of returns\n443,826\n1,055,726\n1,039,764\n184,724\n342,647\n Amount\n444,597\n2,173,171\n3,071,982\n703,998\n1,725,692\n Foreign Tax Credit:\n Number of returns\n819,349\n2,502,109\n3,478,850\n913,822\n3,112,931\n Amount\n184,188\n834,915\n2,464,967\n1,035,200\n36,008,557\n General Business Credit:\n Number of returns\n30,340\n42,527\n87,614\n37,360\n281,637\n Amount\n59,550\n137,715\n374,871\n131,361\n6,094,945\n Prior Year Minimum Tax Credit:\n Number of returns\n2,694\n7,414\n22,852\n11,134\n72,768\n Amount\n4,533\n17,996\n105,170\n52,984\n1,207,589\n Nonrefundable Child and Other Dependent Tax Credit [8]:\n Number of returns\n8,166,712\n11,572,122\n9,976,605\n1,781,125\n0\n Amount\n11,509,409\n28,667,144\n29,027,476\n5,203,227\n0\n Total refundable credits:\n Number of returns\n8,024,366\n3,965,907\n1,550,631\n37,391\n192,708\n Amount\n26,562,003\n7,339,103\n2,309,927\n120,476\n853,211\n Total earned income credit (EIC):\n Number of returns\n6,108,090\n450,424\n0\n0\n0\n Amount\n12,777,586\n343,078\n0\n0\n0\n Total additional child tax credit including reconciliation for excess \n payments [8]:\n Number of returns\n5,360,140\n2,375,500\n300,557\n34,848\n0\n Amount\n11,401,401\n4,586,709\n746,584\n83,552\n0\n Total American opportunity credit:\n Number of returns\n1,098,275\n1,285,329\n1,163,584\n0\n0\n Amount\n922,211\n1,124,155\n1,039,833\n0\n0\n Total net premium tax credit:\n Number of returns\n537,794\n346,126\n81,002\n0\n0\n Amount\n569,311\n510,978\n194,581\n0\n0\n Total qualified sick and family leave credit for leave before April 1, 2021:\n Number of returns\n32,064\n25,856\n8,806\n470\n1,027\n Amount\n183,350\n163,833\n58,015\n501\n2,327\n Total qualified sick and family leave credit for leave after March 31, 2021:\n Number of returns\n29,948\n18,279\n6,549\n* 401\n1,097\n Amount\n212,363\n152,090\n67,151\n* 266\n3,080\n$250,000\nor more\nFootnotes at end of table.\n$30,000\nunder\n$50,000\n$50,000\nunder\n$100,000\n$100,000\nunder\n$200,000\n$200,000\nunder\n$250,000\nItem\nTax year 2022,\nby size of adjusted gross income\n", "14\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(1)\n(2)\n(3)\n(4)\n(5)\n Total premium tax credit:\n Number of returns\n7,407,859\n7,884,282\n6.4\n1,727,311\n2,081,456\n Amount\n52,201,790\n54,391,979\n4.2\n12,684,555\n14,510,850\n Advance payment of premium tax credit (APTC):\n Number of returns\n7,862,219\n8,621,877\n9.7\n1,823,604\n2,113,933\n Amount\n53,980,097\n61,397,184\n13.7\n13,116,593\n14,807,794\n Self-employment tax:\n Number of returns\n21,828,479\n22,587,640\n3.5\n5,553,418\n4,035,950\n Amount\n78,253,528\n82,181,002\n5.0\n6,380,024\n8,944,746\n Total additional Medicare tax:\n Number of returns\n6,074,412\n6,899,604\n13.6\n18,585\n3,150\n Amount\n14,720,295\n14,640,801\n-0.5\n37,151\n3,716\n Net investment income tax:\n Number of returns\n7,253,461\n7,094,491\n-2.2\n0\n0\n Amount\n59,808,216\n50,295,426\n-15.9\n0\n0\n Total income tax:\n Number of returns\n104,931,244\n110,809,928\n5.6\n1,608,521\n13,583,791\n Amount\n2,176,392,007\n2,185,410,566\n0.4\n374,588\n11,844,757\n Total tax liability:\n Number of returns\n108,574,680\n116,690,467\n7.5\n5,391,282\n14,485,257\n Amount\n2,268,956,208\n2,285,495,669\n0.7\n3,809,741\n16,089,345\nPercent\ndifference\nUnder\n$15,000 [1]\n$15,000\nunder\n$30,000\nItem\nAll returns\nTax year 2022,\nby size of adjusted gross income\nTax year\n2021\nTax year\n2022\nFootnotes at end of table.\n", "15\nSpring 2024\nIndividual Income Tax Returns, Preliminary Data, Tax Year 2022\nStatistics of Income Bulletin\nTable 1. Individual Income Tax Returns, Preliminary Data for Tax Years 2021 and 2022, Selected Income and Tax \nItems, by Size of Adjusted Gross Income—Continued\n[All figures are estimates based on samples—money amounts are in thousands of dollars]\n(6)\n(7)\n(8)\n(9)\n(10)\n Total premium tax credit:\n Number of returns\n2,083,013\n1,642,368\n350,134\n0\n0\n Amount\n13,952,853\n11,125,221\n2,118,500\n0\n0\n Advance payment of premium tax credit (APTC):\n Number of returns\n2,131,012\n1,901,243\n527,254\n49,300\n75,532\n Amount\n15,042,245\n13,943,731\n3,580,261\n344,860\n561,700\n Self-employment tax:\n Number of returns\n2,785,308\n4,042,729\n3,522,227\n708,405\n1,939,602\n Amount\n8,091,070\n14,032,569\n16,686,185\n4,398,215\n23,648,192\n Total additional Medicare tax:\n Number of returns\n9,498\n18,928\n426,386\n951,787\n5,471,271\n Amount\n10,157\n16,100\n122,893\n218,396\n14,232,389\n Net investment income tax:\n Number of returns\n0\n4,973\n114,749\n488,701\n6,486,068\n Amount\n0\n724\n37,185\n232,506\n50,025,011\n Total income tax:\n Number of returns\n21,413,121\n36,076,559\n25,627,421\n4,150,686\n8,349,829\n Amount\n51,545,113\n214,463,129\n400,000,552\n135,301,270\n1,371,881,157\n Total tax liability:\n Number of returns\n22,041,709\n36,573,528\n25,692,863\n4,153,158\n8,352,670\n Amount\n58,363,691\n231,523,584\n420,525,310\n140,900,640\n1,414,283,358\n$200,000\nunder\n$250,000\n$250,000\nor more\n* Estimate should be used with caution because of the small number of sample returns on which it is based.\n[1] Includes returns with adjusted gross deficit.\n[2] Not included in Adjusted Gross Income (Less Deficit).\n[3] Includes capital gain distributions reported on Form 1040 and Schedule D.\n[4] The taxes paid deduction is the sum of state and local taxes deduction after limitation plus other taxes deduction.\n[5] Data are prior to application of the $10,000 limit ($5,000 in the case of married individuals filing separate returns).\n[6] Includes EIC, Additional Child Tax Credit, American Opportunity Credit, Recovery Rebate Credit, Net Premium Tax Credit, Qualified Sick and Family Leave Credits, and Refundable Child and Dependent\nCare Credit, which are used to offset income tax before credits. Also includes other credits that are not shown separately in this table.\n[7] The American Rescue Plan Act of 2021 allowed for the Child and Dependent Care Credit to be refundable in 2021, as well as increasing the dollar limit on qualifying expenses and the percentage of\nexpenses eligible for the credit. This was not extended for 2022, therefore, for comparision purposes it is beneficial to look at the whole Child and Dependent Care Credit including both the nonrefundable and\nrefundable parts. For 2021, the total Child and Dependent Care Credit was $13,699,766. For 2022, it was $3,574,801.\n[8] The American Rescue Plan Act of 2021 allowed for the Child Tax Credit to be enhanced and the amount to be claimed as refundable expanded. This was not extended for 2022, therefore for comparision\npurposes it is beneficial to look at the whole Child Tax Credit including both the nonrefundable and refundable parts. For 2021, the total Child Tax Credit was $129,866,742. For 2022, it was $110,405,057.\nNOTES:\nDetail may not add to totals because of rounding.\nDefinitions for items in the table can be found in the Explanation of Terms section of Publication 1304 at:\nhttps://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-complete-report-publication-1304#_sec4.\nThese data represent estimates of income and tax items based on a sample of individual income tax returns filed between January and late September of a given processing year. These returns are then\nweighted to represent a full year of taxpayer reporting. In general, some of the returns processed during the remainder of the year may have somewhat different characteristics compared to these earlier ones.\nWhen available, the estimates from the \"complete year data\" should be used in place of the preliminary data.\nSOURCE: IRS, Statistics of Income Division, Individual Income Tax Returns, Preliminary Data, April 2024.\n$30,000\nunder\n$50,000\n$50,000\nunder\n$100,000\n$100,000\nunder\n$200,000\nItem\nTax year 2022,\nby size of adjusted gross income\n", "w w w . i r s . g o v / s t a t i s t i c s\nStatistics of Income Bulletin \| Spring 2024\nPersonal Wealth, 2019\nBy Aaron Barnes\n1 See U.S. Census Bureau, noninstitutionalized adult population estimates at DP05: ACS DEMOGRAPHIC AND ... - Census Bureau Table\n2 Tables 1 through 6, attached at the end of the article, can be referenced when reading the article. They are largely the source of the data for figures used throughout this article. \n3 Estimate is based on unpublished 2019 Survey of Consumer Finances microdata and the methodology described in Bhutta, Neil, Bricker, Jesse, Dettling, Lisa J. et al. (2020). “Changes in \nU.S. Family Finances from 2016 to 2019: Evidence from the Survey of Consumer Finances Changes.” Federal Reserve Bulletin https://www.federalreserve.gov/econres/scfindex.htm. \n4 Forbes and the Survey of Consumer Finances are widely used sources for wealth estimates; however, these data sources have their own methodologies and limitations that differ from the Statistics \nof Income’s (SOI’s) personal wealth estimates. For differences in tax data and Forbes data, see Raub, Johnson, and Newcomb (2010) at: https://www.irs.gov/pub/irs-soi/11pwcompench7ewealth.\npdf. For differences in Survey of Consumer Finances data, see Johnson and Moore (2005) at: https://www.irs.gov/pub/irs-soi/11pwcompench9asource.pdf. \n5\t See Berman and Morelli, On the Distribution of Estates and the Distribution of Wealth:Evidence from the Dead, 2021 Working Paper 28546.\n6 Estimates of the equity value of life insurance included in total assets were approximated based on the face value reported on federal estate tax returns and on the decedent’s age. A ratio of \nthe equity value to the face value was developed using data from wealthy respondents to the 2004 Board of Governors of the Federal Reserve System’s Survey of Consumer Finances. A simple \nregression was used to predict the values used in the SOI estimates.\nI\nn 2019, there were an estimated 249,000 adults in the United \nStates with gross assets of $11.4 million or more, representing \nthe top .10% of all adults in the population.1 Together, these \ntop Wealthholders owned nearly $7.6 trillion in assets and just \nover $352 billion in debt, making their combined net worth $7.2 \ntrillion (see Table 1).2 The Federal Reserve Board’s Survey of \nConsumer Finances estimated the net worth of all U.S. adults to \nbe $96.3 trillion in 2019.3 By this measure, 7.5% of the nation’s \nnet worth was accounted for by these top Wealthholders. \nBackground\nThe distribution and composition of personal wealth in the U.S. \nare topics of great interest among researchers and policy plan\nners. Unfortunately, these issues are difficult to research because \nthere are few data sources on the general population’s wealth \nholdings, especially the very rich.4 One data source on wealth \nis the federal estate tax return (Form 706, United States Estate \n(and Generation-Skipping Transfer) Tax Return) filed with the \nInternal Revenue Service (IRS). Data from this form provide a \nunique source from which to study the nation’s wealthiest in\ndividuals. The estate tax return contains a complete listing of a \ndecedent’s assets and debts, as well as a demographic profile of \nthe decedent and information on the costs of administering the \nestate. A decedent’s estate has up to 9 months to file an estate \ntax return but use of a 6-month extension is common. It is, there\nfore, necessary to combine returns filed over several calendar \nyears to capture data representative of all estate tax decedents \ndying in a single year. \nStatistics of Income (SOI) uses the estate multiplier tech\nnique to estimate the wealth of living individuals from federal \nestate tax return data. The fundamental assumption underlying \nthis methodology is that estate tax returns filed for decedents \nwho died in a particular year represent a random sample, desig\nnated by death, of the living population in that year.5 Estimates \nof the wealth holdings of the living population are derived by \napplying a multiplier, based on appropriate mortality rates, to \nthis sample.\nValuation Measures\nThe level of wealth to which these estimates apply is $11.4 mil\nlion or more in gross estate, the federal estate tax filing threshold \nin effect for U.S. decedents in 2019. Gross estate is a federal \nestate tax concept of wealth that does not conform to typical \ndefinitions of wealth, primarily because it includes the face \nvalue of life insurance in the wealth of the decedent. Therefore, \nthree measures of wealth are used in this article: gross assets \n(or gross estate), total assets, and net worth. Gross assets reflect \nthe gross value of all assets, including the full-face value of life \ninsurance, reduced by the value of any policy loans, but exclud\ning any reduction for other indebtedness. This measure defines \nthe individuals included in the top wealth holder group. Total \nassets provide a lower wealth value, but are still essentially a \ngross measure. Total assets differ from gross assets in that the \ncash, or equity, value of life insurance (i.e., the value of insur\nance immediately before the policyholder’s death) replaces the \n“at death” value of life insurance included in gross assets.6 Net \nworth equals total assets minus debts. \nTop Wealthholders by Age and Gender\nIn 2019, there were nearly an estimated 148,000 males and just \nless than 102,000 females with gross estates of $11.4 million \nor more, as shown in Figure A. This figure also reveals that the \nage distribution of males differed from females. Males were less \nlikely to be under age 50 than females—only 21.5% of males \nwere under age 50, compared to 27.9% of females. Of all age \ncategories, males (26.8%) were most prevalent in the ages 60 to \nFigure A\nTop Wealthholders: Percentage of Total Top Wealthholders, by \nAge Category and Sex, 2019\nAge\nMales\nPercentage\nFemales\nPercentage\n(1)\n(2)\n(3)\n(4)\nTotal\n147,582 \n100.0 \n101,782 \n100.0 \nUnder 50\n31,743 \n21.5 \n28,396 \n27.9 \n50 under 60\n27,148 \n18.4 \n18,203 \n17.9 \n60 under 70\n39,515 \n26.8 \n21,702 \n21.3 \n70 under 80\n26,571 \n18.0 \n16,770 \n16.5 \n80 under 90\n16,837 \n11.4 \n11,659 \n11.5 \n90 and older\n5,769 \n3.9 \n5,051 \n5.0 \nNOTES: Top wealthholders are defined as individuals with gross estates of at least \n$11.4 million. Detail may not add to totals because of rounding. \nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n", "17\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nand the fact that in the U.S., married males are, on average, \nolder than married females.7 A higher percentage of female top \nWealthholders were classified as widowed, single or “other,” a \ncategory that includes those who were separated or divorced, or \nfor whom a marital status could not be determined. \nAssets, Debts, and Net Worth of Top Wealthholders by \nAge and Gender\nMean total assets and median total assets of top Wealthholders \nvaried by gender and age (see Figure C). By comparing mean \nto median total assets, it can be observed that mean values are \nhigher than median value for all ages and genders. This occurred \nbecause top Wealthholders with the largest amounts of total \nassets cause the mean to be higher than the median values. Male \nmean and median total assets are higher than female values at all \nages, respectively. However, median total assets for males and \nfemales exhibit little disparity after the age of 50. \nFor males, mean total assets progressively increased until the \nage of 90, with the highest median value, $37.0 million for those \nin the 70 under 90 age group, before declining slightly there\nafter. Unlike mean total assets, median total assets for males \ndecreased as age increased. In general, the gap between male \nmean and median total assets widened for older males until the \nage of 90. \nFor females, mean and median values of total assets have a \ndifferent pattern than their male counterparts. Mean total assets \nFigure B\nTop Wealthholders: Number and Percentage of Total Top \nWealthholders, by Marital Status for Each Gender, 2019\nFigure C\nTop Wealthholders: Value of Mean and Median Total Assets and Mean and Median Net Worth, by Sex and Age Category, 2019\n70 verses females (21.3%). There were nearly equal percentages \nof females (32.9%) to males (33.3%) for ages 70 and older.\nCompared to their female counterparts, males were more \nlikely to be married and far less likely to be widowed. Figure B \nshows that of the slightly less than 148,000, 71.3% were married, \nwhile only 5.8% were widowed. For females, the distribution of \nmarital status differed considerably; of the nearly 102,000, only \n48.8% were married, while 19.9% were widowed. \nThis finding is consistent with the increased likelihood of a \nmale being the first to die in a heterosexual marriage—a func\ntion of the greater average longevity of females relative to males \n7 According to the U.S. Census Bureau Table MS-2, in 2019 in the U.S., males were an average of 29.8 years old at the time of first marriage, while females were an average of 28.0 years old. \nSee https://www.census.gov/data/tables/time-series/demo/families/marital.html \nMarital status\nMales\nPercentage\nFemales\nPercentage\n(1)\n(2)\n(3)\n(4)\nTotal\n147,582\n100.0\n101,782\n100.0\nMarried\n105,285\n71.3\n49,633\n48.8\nWidowed\n8,578\n5.8\n20,249\n19.9\nSingle\n18,078\n12.2\n19,168\n18.8\nOther [1]\n15,642\n10.6\n12,732\n12.5\n[1] Includes individuals who were separated or divorced or those for whom marital status \ncould not be determined.\nNOTES: Top wealthholders are defined as individuals with gross estates of at least $11.4 \nmillion. Detail may not add to totals because of rounding. \nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n 10\n 15\n 20\n 25\n 30\n 35\n 40\nUnder 50\n50 under 70\n70 under 90\n90 and older\nMillions of dollars\nFemale mean total assets\nMale mean total assets\nFemale median total assets\nMale median total assets\nNOTE: Top wealthholders are defined as individuals with gross estates of at least $11.4 million. \nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n", "18\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\n5.5\n8.5\n10.2\n12.3\n16.3\n26.7\n52.4\n83.9\n322.7\n2.9\n7.0\n9.3\n11.9\n15.7\n25.3\n46.6\n74.8\n191.7\n0\n50\n100\n150\n200\n250\n300\n350\n1st\n5th\n10th\n25th\n50th\n75th\n90th\n95th\n99th\nNet worth (in millions of \ndollars)\nPercentile of net worth \nMales\nFemales\nNOTES: Top wealthholders are defined as individuals with gross estates of at least $11.4 million. Net worth equals total assets minus debts. \nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\nare highest for females aged 90 and over, $31.0 million and \nlowest in the under 50 category, $21.7 million. Female median \ntotal assets are lowest in the under 50 category, $14.7 million, \nand have an inconclusive trend. \nFigure D highlights differences in debt ratios by gender and \nage. Debt ratios are calculated by dividing total debts by total \nassets. Debt ratios provide information on the use of leverage \namong top Wealthholders. Debt ratios among top Wealthholders \nvaried across age and gender. Females in the under 50 category \nreported the highest debt ratio of 6.4%. Males in this same cat\negory were much lower; they only reported 3.9%. Among older \ntop Wealthholders, females had lower debt ratios than males \nin all age categories. Overall, the debt ratios declined for top \nWealthholders after the age of 70. For males and females aged \n70 and older, the ratio was under 5%.\n Another way of looking at the data is to examine the share \nof wealth held by fixed percentages of the population, as shown \nin Figure E. More than 50% of the male top Wealthholders had \na net worth greater than $16.3 million, and more than 50% of \nfemales had a net worth greater than $15.7 million. As fore\nmentioned, net worth equals total assets minus debts. At all per\ncentiles, females held less wealth than males despite the greater \nlevels of debt held by males at most ages. At the 75th percentile, \nmales had a net worth of $26.7 million, on average, compared to \nFigure D\nTop Wealthholders: Debts and Mortgages as a Percentage of Total Assets, by Sex and Age, 2019\n0\n2\n4\n6\n8\nUnder 50\n50 under 70\n70 under 90\n90 and older\nPercentage\nAge\nAll\nMales\nFemales\nNOTE: Top wealthholders are defined as individuals with gross estates of at least $11.4 million.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\nFigure E\nTop Wealthholders: Net Worth Distribution, by Sex and Selected Percentiles, 2019\n", "19\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nfemales who had a net worth of just below $25.3 million, on av\nerage. Above the 75th percentile of top Wealthholders, a widen\ning gap can be observed as males become increasingly wealthier \nthan females. And, at the 99th percentile, the average net worth \nfor males was almost $322.7 million, compared to the average \nnet worth for females, at slightly above $191.7 million. \n Components of Top Wealthholder Wealth \nAs shown in Figures F, G, H, and I, the asset portfolio allocation \nof the top Wealthholders in 2019 differed significantly by net \nworth and age. Figure F shows that, broadly speaking, males in \nthe net worth categories of less than $11.4 million held greater \nshares of their assets in personal residences, cash, retirement \nassets, and business assets than their wealthier cohorts.8 In 2019, \nmales with a net worth of less than $11.4 million held the largest \nshare of their portfolios in business assets (19.2%), followed by \npublicly traded stock (14.9%), retirement assets (12.2%), and \nclosely held stock (12.0%). The share of the portfolio held in \nretirement assets declined considerably for each progressive \nwealth class, with the wealthiest males holding 2.5% in the re\ntirement assets versus 12.2% in the lowest net worth category. \nConversely, for the wealthiest males, closely held stock, \npublicly traded stock, and business assets all made up larger \nportions of the portfolio. Together, publicly traded stock and \nclosely held stock accounted for higher percentages of the asset \nportfolio for males in the largest net worth categories than males \nin the lower net worth categories. This pattern was similar for \nlimited partnerships, a category which includes hedge funds and \nprivate equity funds. While this asset category made up 13.1% \nof the portfolios for the wealthiest males, it made up only 3.5% \nof the portfolios for those in the less than $11.4 million net \nworth category. This result was likely due, in part, to the fact \nthat access to hedge funds and private equity funds are often \nrestricted to only the wealthiest investors.\nFigure G shows the asset portfolios of female top \nWealthholders by net worth. The pattern of portfolio allocation \nby size of net worth for females is broadly similar to that for \nmales. Compared to their male counterparts, however, females \nhad smaller portions of their portfolios dedicated to closely held \nstock, and retirement assets and larger portions allocated to per\nsonal residences and publicly traded stock.\nFigure H shows the portfolio allocation of male top \nWealthholders by age. Males under age 50 held a relatively di\nversified portfolio, with personal residences, other real estate, \npublicly traded stock, closely held stock, cash, other financial \nassets, retirement assets, and business assets each accounting \nfor between 4.2% and 22.8% of the total portfolio. In contrast, \nmales age 90 or older, older than the traditional retirement \n8\t The net worth categories less than $11.4 million contain individuals with a net worth of less than $11.4 million, but a total gross estate of larger than $11.4 million. \nFigure F\nMale Top Wealthholders: Selected Assets as a Percentage of Total Assets, by Net Worth Category, 2019\n0\n5\n10\n15\n20\n25\nPersonal\nresidences\nOther real estate\nPublicly traded\nstock\nClosely held stock Cash assets [1]\nLimited\npartnerships [2]\nOther financial\nassets [3]\nRetirement assets\n[4]\nBusiness assets\n[5]\nAll other assets\nPercentage\nUnder $11.4 million\n$11.4 million under $20 million\n$20 million under $50 million\n$50 million or more\nSize of net worth\n[1] Includes cash and cash management accounts.\n[2] Includes limited partnerships, hedge funds, and private equity funds. Assets described as general partnerships and limited liability partnerships are excluded from this category and are included in noncorporate business assets.\n[3] Includes all government bonds, bonds issued by corporations and foreign governments, mortgages and notes, cash value life insurance, and diversified mutual funds.\n[4] Includes individual retirement accounts, annuities, and self-employed or Keogh plans.\n[5] Includes noncorporate business and farm assets.\nNOTES: Top wealth holders are defined as individuals with gross estates of at least $11.4 million. Net worth equals total assets minus debts.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n", "20\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nFigure G\nFemale Top Wealthholders: Selected Assets as a Percentage of Total Assets, by Net Worth Category, 2019\nFigure H\nMale Top Wealthholders: Selected Assets as a Percentage of Total Assets, by Age Category, 2019\n0\n5\n10\n15\n20\n25\n30\nPersonal\nresidences\nOther real estate\nPublicly traded\nstock\nClosely held stock\nCash assets [1]\nLimited\npartnerships [2]\nOther financial\nassets [3]\nRetirement assets\n[4]\nBusiness assets\n[5]\nAll other assets\nPercentage\nUnder $11.4 million\n$11.4 million under $20 million\n$20 million under $50 million\n$50 million or more\nSize of net worth\n[1] Includes cash and cash management accounts.\n[2] Includes limited partnerships, hedge funds, and private equity funds. Assets described as general partnerships and limited liability partnerships are excluded from this category and are included in noncorporate business assets.\n[3] Includes all government bonds, bonds issued by corporations and foreign governments, mortgages and notes, cash value life insurance, and diversified mutual funds.\n[4] Includes individual retirement accounts, annuities, and self-employed or Keogh plans.\n[5] Includes noncorporate business and farm assets.\nNOTES: Top wealth holders are defined as individuals with gross estates of at least $11.4 million. Net worth equals total assets minus debts.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n0\n5\n10\n15\n20\n25\n30\n35\nPersonal\nresidences\nOther real estate\nPublicly traded\nstock\nClosely held stock\nCash assets [1]\nLimited\npartnerships [2]\nOther financial\nassets [3]\nRetirement assets\n[4]\nBusiness assets\n[5]\nAll other assets\nPercentage\nUnder 50\n50 under 70\n70 under 90\n90 and older\nAge\n[1] Includes cash and cash management accounts.\n[2] Includes limited partnerships, hedge funds, and private equity funds. Assets described as general partnerships and limited liability partnerships are excluded from this category and are included in noncorporate business assets.\n[3] Includes all government bonds, bonds issued by corporations and foreign governments, mortgages and notes, cash value life insurance, and diversified mutual funds.\n[4] Includes individual retirement accounts, annuities, and self-employed or Keogh plans.\n[5] Includes noncorporate business and farm assets.\nNOTE: Top wealth holders are defined as individuals with gross estates of at least $11.4 million. \nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n", "21\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\n0\n5\n10\n15\n20\n25\n30\n35\n40\nPersonal\nresidences\nOther real estate\nPublicly traded\nstock\nClosely held stock\nCash assets [1]\nLimited\npartnerships [2]\nOther financial\nassets [3]\nRetirement assets\n[4]\nBusiness assets\n[5]\nAll other assets\nPercentage\nUnder 50\n50 under 70\n70 under 90\n90 and older\nAge\n[1] Includes cash and cash management accounts.\n[2] Includes limited partnerships, hedge funds, and private equity funds. Assets described as general partnerships and limited liability partnerships are excluded from this category and are included in noncorporate business assets.\n[3] Includes all government bonds, bonds issued by corporations and foreign governments, mortgages and notes, cash value life insurance, and diversified mutual funds.\n[4] Includes individual retirement accounts, annuities, and self-employed or Keogh plans.\n[5] Includes noncorporate business and farm assets.\nNOTE: Top wealth holders are defined as individuals with gross estates of at least $11.4 million.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\nFigure I\nFemale Top Wealthholders: Selected Assets as a Percentage of Total Assets, by Age Category, 2019\nage, held asset portfolios increasingly concentrated in publicly \ntraded stock, cash, and other financial assets. For males age 90 \nor older, these three asset categories combined made up 57% of \nthe asset portfolio. Increases in cash and other financial assets \nsuggest that male top Wealthholders transitioned to holding \nmore of their portfolio in safer, more liquid assets; however, in\ncreased percentage of publicly traded stock contrasts the owner\nship of safer assets. \nFigure I contains the asset portfolio allocation by age for \nfemale top Wealthholders. The pattern was similar to the asset \nallocation pattern for males, although females held smaller por\ntions of their portfolios in closely held stock, limited partner\nships, and retirement assets than their male counterparts. Like \nmales, females in the age 90 and over category increased their \npercentage of publicly traded stock, cash, and other financial \nassets, which combined made up 65.1% of the total asset port\nfolio. One interesting anomaly is that females under 50 held \ngreater percentages of their assets in publicly traded stock than \nmales under 50: 26.0% and 17.9% respectively. \nTop Wealthholders by State\nFigure J shows the states with the largest number of adults with \na net worth of $11.4 million or more.9 California, the nation’s \nmost populous state in 2019, had the largest number of residents \n(38,202) with a net worth of at least $11.4 million. Florida had \nthe second largest number of such residents (20,697), followed \nby Texas (20,117) and New York (18,816).\nAnother way to look at the concentration of state residents \nwith a net worth of at least $11.4 million, is to focus on the \nnumber of such residents as a percentage of the adult popula\ntion, as shown in Figure K. This approach eliminates distortions \n9 While the size of the underlying sample of estate tax returns makes estimates of wealth derived using the estate multiplier technique fairly robust, estimates of wealth by state can be subject \nto significant year-to-year fluctuations. This is especially true for individuals at the extreme tail end of the net worth distribution and for states with relatively small decedent populations.\nFigure J\nStates with the Largest Number of Residents with a Total Net \nWorth of $11.4 Million or More, 2019 \nState\nNumber of \nresidents with a \ntotal net worth \nof $11.4 million \nor more\nTotal adult \npopulation [1]\nState rank by \nadult \npopulation \nPercentage of \nadult \npopulation\n(1)\n(2)\n(3)\n(4)\nUnited States \n205,470 \n255,200,373 \nN/A \n0.08 \nCalifornia\n38,202 \n30,617,582 \n1 \n0.12 \nFlorida\n20,697 \n17,247,808 \n3 \n0.12 \nTexas\n20,117 \n21,596,071 \n2 \n0.09 \nNew York\n18,816 \n15,425,262 \n4 \n0.12 \nPennsylvania\n9,868 \n10,167,376 \n5 \n0.10 \nIllinois\n7,205 \n9,853,946 \n6 \n0.07 \nWashington\n5,465 \n5,951,832 \n13 \n0.09 \nOhio\n5,112 \n9,111,081 \n7 \n0.06 \nNew Jersey\n4,988 \n6,943,612 \n11 \n0.07 \nMichigan\n4,979 \n7,842,924 \n10 \n0.06 \nN/A—Not Applicable.\n[1] Statistics on U.S. adult population in 2019, by state, were obtained from the U.S. Bureau of \nthe Census table, entitled Estimates of the Total Resident Population and Resident Population \nAge 18 Years and Older for the United States, states, the District of Columbia, and Puerto \nRico: July 1, 2019 (SCPRC-EST2019-18+POP-RES).\nNOTES: Percentages of adult population by state were rounded to the nearest hundredth \npercent. Net worth equals total assets minus debts.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n", "22\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nFigure K\nStates with the Highest Concentration of Residents with a Total \nNet Worth of $11.4 Million or More, 2019\ncaused by the widely varied population sizes of the states. Using \nthis measure, states with smaller adult populations make up the \nmost of those listed in Figure K. North Dakota led the nation \nin the percentage of top Wealthholders, with 0.16% of its resi\ndents having a net worth of $11.4 million or more. Wyoming \nfollowed closely behind with 0.14% of its residents being top \nWealthholders. Four states—California, New York, Florida, and \nPennsylvania—ranked in the top 10 with 0.12% to 0.10% of \ntheir residents with this level of wealth. All four of these states \nhave populations over 10 million adult residents. Three states \nhaving adult populations between 2 and 3 million—Kentucky, \nArkansas, and Connecticut—ranked in the top 10 in the per \ncapita number of such residents. \nThe concentration of residents with at least $11.4 million in \nnet worth, by state, is shown geographically in Figure L. This \nfigure separates the states (including the District of Columbia) \ninto three groups by per capita number of residents with a net \nworth of at least $11.4 million. States in the top third were con\ncentrated primarily in the West and Northeast regions of the \nnation.10 Eight of 17 states in the South region are in the bottom \nthird. \nTop Wealthholders, 2013–2019\nFigure M shows the number of top Wealthholders by size of \nnet worth from 2013 through 2019.11 The number of individuals \n10 Regions and divisions of the U.S. are assigned using the classification system of the U.S. Bureau of the Census. See https://www2.census.gov/geo/pdfs/maps-data/maps/reference/us_regdiv.\npdf. \n11 In December of 2010, Congress passed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, which increased the federal estate tax exemption to $5 million \nand allowed for annual inflation adjustments. The American Taxpayer Relief Act of 2012 increased the top marginal estate tax rate from 35% to 40%. In December of 2017, the Tax Cuts and \nJobs Act effectively doubled the lifetime estate and gift tax exemption, beginning in 2018, while maintaining the inflation adjustment. This caused an increase in the federal estate tax exemption \nfrom $5.49 million in 2017 to $11.18 million in 2018. It is because of this increase in the federal estate tax filing threshold that filers with a net worth under $11.4 million are not shown in Figures \nM and N. \nState\nNumber of \nresidents with \na total net \nworth of $11.4 \nmillion or \nmore\nTotal adult \npopulation [1]\nState rank by \nadult \npopulation \nPercentage of \nadult \npopulation\n(1)\n(2)\n(3)\n(4)\nUnited States \n205,470\n255,200,373\nN/A\n0.08\nNorth Dakota\n914\n581,891\n48\n0.16\nWyoming\n616\n445,025\n52\n0.14\nCalifornia\n38,202\n30,617,582\n1\n0.12\nNew York\n18,816\n15,425,262\n4\n0.12\nFlorida\n20,697\n17,247,808\n3\n0.12\nIdaho\n1,462\n1,338,864\n40\n0.11\nKentucky\n3,675\n3,464,802\n26\n0.11\nArkansas\n2,374\n2,317,649\n33\n0.10\nConnecticut\n2,839\n2,837,847\n29\n0.10\nPennsylvania\n9,868\n10,167,376\n5\n0.10\nN/A—Not Applicable.\n[1] Statistics on U.S. adult population in 2019, by state, were obtained from the U.S. Bureau of \nthe Census table, Estimates of the Total Resident Population and Resident Population Age 18 \nYears and Older for the United States, States, the District of Columbia, and Puerto Rico: July \n1, 2019 (SCPRC-EST2019-18+POP-RES).\nNOTES: Percentages of adult population by state were rounded to the nearest hundredth \npercent. Net worth equals total assets minus debts.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\nFigure L\nConcentration of Residents with a Total Net Worth of $11.4 Million or More, by State, 2019\n", "23\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nslowest growth rate of any of the top Wealthholders categories; \nhowever, the growth was broad-based and notable across all net \nworth categories. When assessing the percentage growth in the \namount of top Wealthholders by size of net worth categories, \nthere were increases in all net worth categories; however, the \n$20 million under $50.0 million category saw their net worths \ngrow at the highest rate of 72.2% from just over $1.2 trillion to \nslightly less than $2.1 trillion in total net worth. \nFigure N compares the total constant-dollar value of assets \nheld for those with $11.4 million or more in net worth in \n2013, 2016, and 2019. Over this period, total assets grew by \nFigure M\nTop Wealthholders with a Total Net Worth of $11.4 Million or More, by Net Worth Category and Percentage Growth, Selected Years \n2013, 2016, and 2019\n[All money amounts are in millions of constant 2019 dollars [1]]\nwith a net worth over $11.4 million in constant 2019 (i.e., in\nflation-adjusted) dollars grew at an annual rate of growth of at \nleast 7.6% between 2013 and 2019, increasing the population of \nWealthholders by 66.7%. Over the same period, the population \nof the U.S. grew at an annual rate of 0.8% or 5.7% total.12\nLooking at the growth in the number of top Wealthholders by \nsize of net worth categories, the largest percentages of the total \nincrease, from 2013 to 2019, are those in the $20 million under \n$50.0 million, which saw a 91.5% increase. Those who had a \nnet worth of $50.0 million or more experienced a 40.6% growth \nin their numbers since 2013. This category experienced the \nNumber \nAmount\nNumber \nAmount\nNumber \nAmount\nNumber \nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal net worth\n123,294 \n4,359,018 \n168,898 \n6,134,498 \n205,470 \n6,838,150 \n67 \n57 \n$11.4 million under $20 million\n71,329 \n1,148,691 \n97,578 \n1,500,523 \n113,249 \n1,684,116 \n59 \n47 \n$20 million under $50 million\n37,596 \n1,216,982 \n52,325 \n1,647,295 \n72,012 \n2,095,767 \n92 \n72 \n$50 million or more\n14,369 \n1,993,345 \n18,995 \n2,986,680 \n20,209 \n3,058,267 \n41 \n53 \n2019\nPercentage growth, 2013–2019\nSize of net worth, \nin constant 2019 dollars \n[1] Money amounts converted to constant 2019 dollars using the Gross Domestic Product Chain-Type Price Index produced by the Bureau of Economic Analysis. See \nhttps://research.stlouisfed.org/fred2/series/GDPCTPI. \nNOTES: Detail may not add to totals because of rounding. Top wealthholders are defined as individuals with gross estates of at least $11.4 million. Net worth equals total assets minus debts. The federal estate \ntax exemptions for 2013, 2016, and 2019 are $5.25, $5.45, and $11.4 million, respectively. In December 2017, the Tax Cuts and Jobs Act effectively doubled the lifetime estate and gift tax exemption beginning \nin 2018 while maintaining the inflation adjustment. This caused an increase in the federal estate tax exemption from $5.49 million in 2017 to $11.18 million in 2018. It is because of this increase in the federal \nestate tax filing threshold that filers with a net worth under $11.4 million are not shown in Figures M and N. \nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n2013\n2016\nFigure N\nTop Wealthholders With a Total Net Worth of $11.4 Million or More: Selected Assets as a Percentage of Total Assets, Selected Years \n2013, 2016, and 2019\t\n[All money amounts are in millions of constant 2019 dollars [1]]\nAmount\nPercent of total \nassets\nAmount\nPercent of total \nassets\nAmount\nPercent of total \nassets\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nTotal assets\n4,550,528 \n100.0 \n6,818,792 \n100.0 \n7,102,243 \n100.0 \nPersonal residence\n175,433 \n3.9 \n395,659 \n5.8 \n252,507 \n3.6 \nOther real estate\n299,099 \n6.6 \n546,773 \n8.0 \n513,603 \n7.2 \nPublicly traded stock\n933,222 \n20.5 \n1,301,098 \n19.1 \n1,561,353 \n22.0 \nClosely held stock\n715,678 \n15.7 \n873,633 \n12.8 \n844,252 \n11.9 \nCash assets [2]\n361,362 \n7.9 \n577,306 \n8.5 \n545,640 \n7.7 \nLimited partnerships [3]\n326,045 \n7.2 \n371,674 \n5.5 \n737,547 \n10.4 \nOther financial assets [4]\n709,077 \n15.6 \n998,969 \n14.7 \n825,613 \n11.6 \nRetirement assets [5]\n189,771 \n4.2 \n488,108 \n7.2 \n354,454 \n5.0 \nBusiness assets [6]\n662,210 \n14.6 \n975,808 \n14.3 \n1,226,242 \n17.3 \nAll other assets\n178,629 \n3.9 \n289,764 \n4.2 \n241,032 \n3.4 \n[1] Money amounts converted to constant 2019 dollars using the Gross Domestic Product Chain-Type Price Index produced by the Bureau of Economic Analysis. See\nhttps://research.stlouisfed.org/fred2/series/GDPCTPI.\n[2] Includes cash and cash management accounts.\n[3] Includes limited partnerships, hedge funds, and private equity funds. Assets described as general partnerships and limited liability partnerships are excluded from this category and are included in \nnoncorporate business assets.\n[4] Includes all government bonds, bonds issued by corporations and foreign governments, mortgages and notes, cash value life insurance, and diversified mutual funds.\n[5] Includes individual retirement accounts, annuities, and self-employed or Keogh plans.\n[6] Includes noncorporate business and farm assets.\nNOTES: Detail may not add to totals because of rounding. Top wealth holders are defined as individuals with gross estates of at least $11.4 million. Net worth equals total assets minus debts. The \nfederal estate tax exemptions for 2013, 2016, and 2019 are $5.25, $5.45, and $11.4 million, respectively. In December 2017, the Tax Cuts and Jobs Act effectively doubled the lifetime estate and gift \ntax exemption beginning in 2018 while maintaining the inflation adjustment. This caused an increase in the federal estate tax exemption from $5.49 million in 2017 to $11.18 million in 2018. It is \nbecause of this increase in the federal estate tax filing threshold that filers with a net worth under $11.4 million are not shown in Figures M and N.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, April 2024.\n2019\n2016\n2013\nSelected asset\n12 Computation based on U.S. Census Bureau’s noninstitutionalized adult population estimates at https://data.census.gov/cedsci/table?q=United%20States&g=0100000US&tid=ACSDP5Y2019.\nDP05\n", "24\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\n56.1%, which is equivalent to an annual rate of 7.7% per year. \nBetween 2013 and 2019, the economy experienced growth as \nwell. According to the Bureau of Economic Analysis, the U.S. \nexperienced growth of 26.9% (3.5% annualized growth) be\ntween 2013 and 2019.13 The value of stocks as measured by the \nWilshire 5000 Total Market Index increased 150.1% between \nJanuary 2013 and December 2019, or just over 14.0% annu\nally.14 The growth of U.S. stock prices likely increased publicly \ntraded stock in the portfolio allocation of the top Wealthholders \n(1.5%) from 20.5% in 2013 to 22.0% in 2019. This suggests top \nWealthholders maintain a similar preference for publicly traded \nstock even during broad market increases. Top Wealthholders \nalso increased the percentage of their portfolios allocated to lim\nited partnerships and business assets, 3.2% and 2.7%, respec\ntively. One reason for the growth in business assets is due to \nthe growth in noncorporate business holdings, which increased \n34.9% from $738 billion in 2013 to over $1.1 trillion in 2019.15 \nResearch examining trends in business structures held by high-\nincome individuals supports the growth in noncorporate busi\nnesses from 2013 to 2019.16 This suggests that high-income \nindividuals increasingly held business assets during this period \nin favor of corporations in the forms of partnerships and sole \nproprietors. \nThe increase in retirement assets also supports national re\ntirement account trends produced by the Investment Company \nInstitute, which shows a 124.3% increase in total U.S. retire\nment assets from 2005 to 2019.17 Conversely, top Wealthholders \ndecreased the percentage of their portfolios allocated to closely \nheld stock and to other financial assets, 3.8% and 4.0%, respec\ntively. Lower than average historical interest rates from 2013 \nto 2019 may explain declines in other financial assets, which \nis largely comprised of fixed-income assets. The U.S. 10-year \nTreasury bond averaged just over 2.3% from 2013 to 2019, \nwhile the 20-year average was slightly above 3.5%.18 \nSummary\nAn estimated 249,000 U.S. adults in 2019 had gross assets of \n$11.4 million or more. Combined, these top Wealthholders \nheld just over $7.2 trillion in net worth. Nearly 148,000 top \nWealthholders were males, while just under 102,00 were fe\nmales. Most wealthy males were married, although a signifi\ncantly higher proportion of wealthy females were widowed \ncompared to widowed wealthy males. Although the median net \nworth of male and female top Wealthholders was similar, males \nhad a higher average net worth, reflecting the impact of a rela\ntively small number of extremely wealthy males. \nThe asset portfolio of top Wealthholders varied consider\nably by gender, age, and relative wealth. Females’ portfolios \nheld a greater proportion in personal residences, other financial \nassets, and publicly traded stock, than the portfolios of males. \nConversely, males’ portfolios were made up of proportionately \nmore closely held stock and retirement assets. For both genders, \nthe wealthiest individuals held proportionately more of their \nassets in stock, and less in real estate, than their less-wealthy \ncounterparts. Additionally, the value of the personal residences \nmade up a smaller percentage of the portfolios held by older \ntop Wealthholders, than in the portfolios held by younger adults. \nMales over the age of 50 had a higher ratio of debts to assets \nthan did their female counterparts. \nIn general, states with large populations had the largest \nnumber of high wealth individuals; however, states with smaller \npopulations tended to have higher concentrations of wealth. In \n2019, California had the largest number of individuals with net \nworth of $11.4 million or more, while North Dakota had the \nhighest per capita population of these very wealthy residents.\nBetween 2013 and 2019, there was a 66.7% increase in the \nnumber of individuals with a net worth of $11.4 million or more \nin inflation-adjusted dollars. This increase outpaced a 5.7% \nincrease in the overall adult population of the U.S. during the \nsame timeframe. Changes in the economy and estate tax legisla\ntion between 2013 and 2019 likely led to changes in the portfo\nlio allocation of top Wealthholders. Most notably were the in\ncreases in publicly traded stock and limited partnerships and the \nincreases in retirement assets and noncorporate business assets \nas percentages of total assets. \nData Sources and Limitations\nSOI collects data from federal estate tax returns that are used \nprimarily for policy and budget purposes. A 3-year cycle of \nannually filed federal estate tax returns is used to create year-\nof-death estimates, with each cycle concentrating on decedents \nwho died in the first year, or focus year of the cycle. Year-of-\ndeath estimates are advantageous because filing extensions and \nother filing delays mean that returns filed in any given calendar \nyear typically represent decedents who died in many different \nyears. Thus, estate tax return data for a single filing year may \nreflect different economic and tax law conditions. Year-of-death \ndata, in contrast, include decedents who died under identical \nestate tax law and similar economic conditions. \nThe Tax Cuts and Jobs Act of 2017, which effectively dou\nbled the lifetime estate and gift tax exemption beginning in 2018 \nwhile maintaining inflation adjustments, caused an increase in \nthe federal estate tax exemption from $5.49 million in 2017 to \n$11.18 million in 2018, decreasing the overall filing population. \nIn response to the decreased filing population, the estate tax data \ncontain the full population of estates required to file a return, as \nopposed to a sample of the population in previous studies. SOI \nhas combined federal estate tax returns filed in 2019, 2020, and \n2021 to produce the estimates of wealth presented here for 2019. \nThe 2019 data include more than 5,100 returns.\n13 SOI obtained the economic growth data from the Bureau of Economic Analysis. See https://www.bea.gov/data/gdp/gross-domestic-product.\n14\t See Federal Reserve data at: https://fred.stlouisfed.org/series/WILL5000IND .\n15 For 2013, noncorporate business assets data can be found here: https://www.irs.gov/pub/irs-soi/13pw01es.xls.\n16\t See Cooper et.al. (2016) at: http://ericzwick.com/pships/CMPPSYZZ-2016.pdf. \n17 See Investment Company Institute, 2020 Factbook (2020), Chapter 8, Figure 8.5. at: https://www.ici.org/system/files/attachments/2020_factbook.pdf .\n18\t See Federal Reserve data at: Market Yield on U.S. Treasury Securities at 10-Year Constant Maturity, Quoted on an Investment Basis (DGS10) \| FRED \| St. Louis Fed (stlouisfed.org). \n", "25\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nWhile the size and richness of available data make the esti\nmation techniques used in this study attractive, there are limita\ntions to be noted. First, and most important, estate tax returns \nprovide a presumably random sample of the living, wealthy \npopulation, stratified by age. These returns are not representa\ntive of the total population; rather, they represent living persons \nwith gross estates at, or above, the estate tax filing threshold. \nSample rates are approximated by appropriate mortality rates, \nhowever, determining appropriate mortality rates for use in \ncalculating sample weights is by no means a straightforward \nexercise. The Appendix to this article discusses the estate multi\nplier technique in calculating sample weights for SOI’s personal \nwealth estimates.\nSecond, while estate tax returns are generally prepared by \nprofessionals and are, therefore, likely to be more accurate \nin detail than survey responses, the values reported are used \nto compute tax liability, so there is a natural tendency for the \nvalues to be somewhat conservative. This is especially true for \nhard-to-value assets, such as businesses and certain types of real \nestate. It should also be noted that the estate tax data used for \nthese estimates are pre-audit figures. An SOI study, based on the \nresults of IRS audits of estate tax returns filed in 1992, estimated \nthat detected under-valuation of assets was about 1.2% of total \nasset holdings.19 In addition, it is common to claim substantial \ndiscounts when valuing ownership interests of less than 50% \nin small companies, partnerships, and other nonliquid assets. \nIncreasingly, estate planning techniques are using ownership \ninterests in a variety of business and financial assets to take ad\nvantage of these discounts.20 \nThird, while estate tax returns report assets that are owned \noutright, total wealth might ideally include wealth to which a \nperson has an income interest but not necessarily actual title. \nExamples of the latter include defined-benefit pension plans and \nSocial Security benefits. \n Finally, the wealth of some individuals near death may differ \nsomewhat from that of the general population in the same age \ncohort. For some, portfolios may have been altered or simplified \nto ensure the uninterrupted continuation of an ongoing business \nor to simplify the task of executing the estate. For others, wealth \nwill have been reduced through expenses related to a final ill\nness. In many cases, effective estate planning may also have \nreduced the value of the estate reportable for tax purposes.\nAppendix: The Estate Multiplier Technique\nThe estate multiplier technique assumes that estate tax returns, \ntaken as a whole, represent a random sample of the living \nwealthy population and thus provide a means of producing rea\nsonable estimates of personal wealth. Estimates of the wealth \nholdings of the living population are derived by applying a mul\ntiplier, based on appropriate mortality rates, to this sample. The \nmultiplier is equivalent to a sampling weight where the prob\nabilities of selection include the probability of being a decedent \nand also that of being included in the SOI sample of estate tax \nreturns. \nMathematically, this is represented as:\n\t\nMULT= 1 / (p ∙ r) \nwhere:\n\t\np = probability of selection to the estate tax sample,\n\t\nr = mortality rate appropriate to wealthy individuals,\nSome smoothing of the multipliers was employed to con\nstrain both tail ends of the net worth distribution. \nThe more difficult computation is determining the probabil\nity of being a decedent. Mortality rates for the general popula\ntion, by age and gender, are available from the National Center \nfor Health Statistics. However, there is much evidence that the \nwealthy have mortality rates significantly lower than those of \nthe entire population. Research has demonstrated that individu\nals who are economically or socially better off also live longer, \non average, and are healthier. Factors such as access to better \nhealth services, better diet and nutrition, and fewer work-related \nrisks seem to contribute to this phenomenon. If mortality and \nwealth are inversely related, then mortality rates unadjusted \nfor wealth level will be too low and, thus, undervalue wealth. \nTherefore, it is important to determine a mortality rate appropri\nate to the wealthy decedents in the estate tax return data.\nThere have been numerous attempts to quantify differences \nbetween the mortality of the general population and that of the \nvery wealthy, looking at factors such as education, income, and \noccupation. In years prior to 2001, SOI calculated mortality rates \nfor its Personal Wealth estimates by adjusting mortality rates for \nthe entire population using mortality differentials derived using \nthe National Longitudinal Mortality Study (NLMS) sponsored \nby the National Institutes of Health. Starting with the 2001 es\ntimate, however, estate multipliers have been calculated using \nmortality rates for holders of large dollar value annuity policies \nobtained from the Society of Actuaries. This data source differs \nfrom the NLMS mortality differentials because annuitant mor\ntality rates are available for every year, in contrast to the NLMS \ndifferentials, which are updated on a biennial cycle. \nAaron Barnes is an economist with the Individual and Tax Exempt Branch, \nTax Exempt and Estate Tax Section. This article was prepared under the \ndirection of Jessica Holland, Chief.\n19\t See Eller and Johnson (1999) at: https://www.irs.gov/pub/irs-soi/estaudit.pdf. \n20 See Ransome and Satchit (2009), Valuation Discounts for Estate and Gift Taxes, at: The Journal of Accountancy.\n", "26\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nTable 1. Personal Wealth: Top Wealthholders, by Total Net Worth Categories and Selected Assets, 2019\n[All figures are estimates based on samples—money amounts are in millions of dollars.] Additional data information, including expanded definitions.\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal\n249,364\n7,570,717\n174,542\n352,431\n249,364\n7,218,286\n182,848\n287,205\nUnder $11.4 million [1]\n43,894\n468,474\n34,919\n88,338\n43,894\n380,136\n30,976\n34,698\n$11.4 million under $20 million\n113,249\n1,751,344\n77,354\n67,228\n113,249\n1,684,116\n83,810\n107,193\n$20 million under $50 million\n72,012\n2,219,669\n46,663\n123,903\n72,012\n2,095,767\n52,061\n89,872\n$50 million or more\n20,209\n3,131,230\n15,606\n72,963\n20,209\n3,058,267\n16,000\n55,442\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\nTotal\n156,660\n563,460\n90,627\n883,777\n202,776\n1,646,005\n130,778\n388,113\nUnder $11.4 million [1]\n26,686\n49,857\n14,439\n39,525\n36,485\n84,652\n19,081\n19,552\n$11.4 million under $20 million\n67,054\n171,091\n34,647\n144,578\n91,672\n397,507\n58,984\n91,886\n$20 million under $50 million\n48,727\n193,314\n28,632\n230,958\n57,856\n472,111\n42,907\n128,518\n$50 million or more\n14,193\n149,198\n12,909\n468,716\n16,764\n691,735\n9,806\n148,157\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(17)\n(18)\n(19)\n(20)\n(21)\n(22)\n(23)\n(24)\nTotal\n75,237\n84,484\n98,187\n84,854\n65,661\n36,851\n131,345\n69,729\nUnder $11.4 million [1]\n10,306\n2,112\n16,693\n4,985\n8,831\n1,469\n23,173\n4,521\n$11.4 million under $20 million\n36,690\n19,777\n42,401\n27,087\n33,933\n19,377\n61,701\n28,352\n$20 million under $50 million\n23,064\n22,952\n32,280\n34,528\n18,525\n10,815\n37,649\n25,596\n$50 million or more\n5,176\n39,643\n6,814\n18,254\n4,372\n5,189\n8,820\n11,260\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(25)\n(26)\n(27)\n(28)\n(29)\n(30)\n(31)\n(32)\nTotal\n26,744\n90,386\n247,558\n585,836\n83,123\n195,478\n65,830\n14,835\nUnder $11.4 million [1]\n4,296\n6,787\n43,607\n40,196\n11,488\n12,227\n12,683\n3,865\n$11.4 million under $20 million\n12,668\n24,034\n112,401\n132,610\n31,647\n30,560\n26,330\n4,998\n$20 million under $50 million\n7,068\n27,951\n71,603\n169,495\n28,888\n50,675\n20,888\n4,053\n$50 million or more\n2,712\n31,614\n19,947\n243,535\n11,101\n102,017\n5,929\n1,921\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(33)\n(34)\n(35)\n(36)\n(37)\n(38)\n(39)\n(40)\nTotal\n140,431\n1,113,397\n32,157\n210,782\n60,788\n272,928\n67,511\n480,522\nUnder $11.4 million [1]\n25,098\n81,691\n4,448\n16,246\n8,224\n5,705\n8,305\n10,198\n$11.4 million under $20 million\n55,965\n205,580\n12,890\n62,445\n22,832\n21,812\n25,426\n43,953\n$20 million under $50 million\n43,244\n333,321\n10,744\n100,436\n22,327\n43,561\n24,020\n95,572\n$50 million or more\n16,124\n492,805\n4,073\n31,655\n7,405\n201,850\n9,760\n330,799\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(41)\n(42)\n(43)\n(44)\n(45)\n(46)\nTotal\n185,517\n397,407\n41,305\n53,397\n226,652\n111,271\nUnder $11.4 million [1]\n32,840\n42,953\n5,000\n941\n40,241\n6,294\n$11.4 million under $20 million\n83,311\n186,040\n14,584\n3,835\n99,613\n28,629\n$20 million under $50 million\n54,576\n128,485\n13,895\n10,629\n68,143\n46,827\n$50 million or more\n14,790\n39,928\n7,826\n37,991\n18,654\n29,521\nPublicly traded stock\nState and local government bonds\nOther real estate\nClosely held stock\nSize of net worth\nSize of net worth\nGross assets \nDebts and mortgages\nPersonal residence\nNet worth\nSize of net worth\nFederal bonds\nCorporate and foreign bonds\nBond funds\nDiversified mutual funds\nMortgages and notes\nCash value life insurance\nUnallocated investments\nCash assets\nSize of net worth\nNoncorporate business assets\nFarm assets \nPrivate equity and hedge funds\nOther limited partnerships\nSize of net worth\n[1] Includes individuals with zero or negative net worth. Estates with combined gross assets and prior taxable gifts exceeding $11.4 million are required to file in 2019.\nNOTE: Detail may not add to total due to rounding.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, May 2023.\nRetirement assets\nArt\nOther assets\nSize of net worth\n", "27\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nTable 2. Personal Wealth: Male Top Wealthholders, by Total Net Worth Categories and Selected Assets, 2019\n[All figures are estimates based on samples—money amounts are in millions of dollars.] Additional data information, including expanded definitions.\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal\n147,582\n4,923,058\n102,607\n257,966\n147,582\n4,665,093\n111,771\n169,125\nUnder $11.4 million [1]\n27,346\n309,548\n21,814\n56,663\n27,346\n252,885\n20,269\n18,656\n$11.4 million under $20 million\n62,241\n976,757\n42,994\n50,412\n62,241\n926,344\n48,974\n61,335\n$20 million under $50 million\n44,395\n1,371,095\n27,741\n97,731\n44,395\n1,273,364\n32,238\n49,932\n$50 million or more\n13,599\n2,265,659\n10,059\n53,159\n13,599\n2,212,500\n10,291\n39,201\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\nTotal\n102,341\n335,265\n65,200\n681,108\n117,944\n987,604\n74,642\n225,637\nUnder $11.4 million [1]\n18,265\n33,020\n10,794\n35,530\n21,541\n42,598\n11,307\n12,493\n$11.4 million under $20 million\n42,332\n112,190\n25,189\n101,879\n48,716\n190,062\n29,428\n41,738\n$20 million under $50 million\n32,250\n116,843\n19,884\n149,359\n36,194\n282,953\n27,255\n74,332\n$50 million or more\n9,495\n73,212\n9,333\n394,340\n11,493\n471,991\n6,651\n97,074\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(17)\n(18)\n(19)\n(20)\n(21)\n(22)\n(23)\n(24)\nTotal\n42,421\n61,743\n55,036\n40,679\n33,174\n11,196\n72,020\n34,037\nUnder $11.4 million [1]\n6,593\n1,258\n9,055\n2,931\n3,812\n590\n12,163\n2,222\n$11.4 million under $20 million\n17,745\n11,123\n21,163\n11,561\n14,391\n3,610\n30,732\n10,495\n$20 million under $50 million\n14,041\n14,616\n20,700\n16,423\n11,871\n3,886\n23,210\n12,702\n$50 million or more\n4,042\n34,745\n4,118\n9,764\n3,100\n3,110\n5,915\n8,617\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(25)\n(26)\n(27)\n(28)\n(29)\n(30)\n(31)\n(32)\nTotal\n16,937\n55,431\n146,490\n375,208\n52,777\n135,999\n48,410\n11,636\nUnder $11.4 million [1]\n2,758\n5,179\n27,101\n29,812\n6,179\n7,738\n9,428\n2,912\n$11.4 million under $20 million\n7,556\n11,736\n61,675\n74,709\n19,831\n21,024\n19,497\n3,933\n$20 million under $50 million\n4,808\n19,782\n44,140\n97,166\n18,628\n37,211\n14,057\n2,978\n$50 million or more\n1,815\n18,734\n13,573\n173,521\n8,139\n70,025\n5,427\n1,813\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(33)\n(34)\n(35)\n(36)\n(37)\n(38)\n(39)\n(40)\nTotal\n95,136\n752,777\n20,729\n96,985\n37,645\n240,009\n43,806\n329,189\nUnder $11.4 million [1]\n16,883\n54,240\n3,653\n14,103\n4,993\n4,049\n6,023\n5,583\n$11.4 million under $20 million\n38,554\n138,766\n8,923\n35,157\n12,899\n13,724\n15,512\n26,803\n$20 million under $50 million\n28,844\n222,120\n5,658\n28,722\n13,323\n28,849\n16,146\n61,964\n$50 million or more\n10,855\n337,652\n2,495\n19,003\n6,431\n193,387\n6,124\n234,839\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(41)\n(42)\n(43)\n(44)\n(45)\n(46)\nTotal\n118,129\n265,548\n23,352\n37,905\n137,047\n75,978\nUnder $11.4 million [1]\n22,521\n31,905\n2,590\n777\n24,470\n3,951\n$11.4 million under $20 million\n49,273\n90,845\n9,009\n2,908\n58,077\n13,158\n$20 million under $50 million\n35,944\n110,936\n6,367\n4,293\n41,407\n36,028\n$50 million or more\n10,392\n31,863\n5,386\n29,927\n13,092\n22,841\n[1] Includes individuals with zero or negative net worth. Estates with combined gross assets and prior taxable gifts exceeding $11.4 million are required to file in 2019.\nNOTE: Detail may not add to total due to rounding.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, May 2023.\nSize of net worth\nSize of net worth\nSize of net worth\nSize of net worth\nSize of net worth\nRetirement assets\nArt\nOther assets\nSize of net worth\nNoncorporate business assets\nFarm assets \nPrivate equity and hedge funds\nOther limited partnerships\nMortgages and notes\nCash value life insurance\nUnallocated investments\nCash assets\nFederal bonds\nCorporate and foreign bonds\nBond funds\nDiversified mutual funds\nPublicly traded stock\nState and local government bonds\nOther real estate\nClosely held stock\nGross assets \nDebts and mortgages\nPersonal residence\nNet worth\n", "28\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nTable 3. Personal Wealth: Female Top Wealthholders, by Total Net Worth Categories and Selected Assets, 2019\n[All figures are estimates based on samples—money amounts are in millions of dollars.] Additional data information, including expanded definitions.\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal\n101,782\n2,647,659\n71,935\n94,466\n101,782\n2,553,193\n71,077\n118,080\nUnder $11.4 million [1]\n16,548\n158,926\n13,105\n31,675\n16,548\n127,251\n10,707\n16,042\n$11.4 million under $20 million\n51,008\n774,587\n34,360\n16,816\n51,008\n757,772\n34,836\n45,858\n$20 million under $50 million\n27,617\n848,574\n18,923\n26,172\n27,617\n822,403\n19,824\n39,940\n$50 million or more\n6,609\n865,571\n5,547\n19,803\n6,609\n845,767\n5,710\n16,241\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\nTotal\n54,319\n228,194\n25,427\n202,669\n84,832\n658,401\n56,136\n162,476\nUnder $11.4 million [1]\n8,421\n16,837\n3,646\n3,995\n14,943\n42,055\n7,773\n7,059\n$11.4 million under $20 million\n24,722\n58,900\n9,458\n42,699\n42,956\n207,445\n29,556\n50,148\n$20 million under $50 million\n16,478\n76,472\n8,747\n81,600\n21,662\n189,158\n15,652\n54,186\n$50 million or more\n4,698\n75,985\n3,576\n74,376\n5,271\n219,744\n3,155\n51,083\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(17)\n(18)\n(19)\n(20)\n(21)\n(22)\n(23)\n(24)\nTotal\n32,815\n22,742\n43,151\n44,175\n32,487\n25,655\n59,325\n35,692\nUnder $11.4 million [1]\n3,713\n854\n7,638\n2,054\n5,019\n879\n11,011\n2,299\n$11.4 million under $20 million\n18,945\n8,654\n21,238\n15,525\n19,542\n15,767\n30,969\n17,856\n$20 million under $50 million\n9,023\n8,335\n11,580\n18,106\n6,654\n6,929\n14,439\n12,893\n$50 million or more\n1,134\n4,898\n2,696\n8,491\n1,271\n2,080\n2,905\n2,643\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(25)\n(26)\n(27)\n(28)\n(29)\n(30)\n(31)\n(32)\nTotal\n9,807\n34,956\n101,069\n210,629\n30,345\n59,479\n17,421\n3,199\nUnder $11.4 million [1]\n1,537\n1,608\n16,506\n10,384\n5,309\n4,489\n3,254\n950\n$11.4 million under $20 million\n5,112\n12,298\n50,726\n57,901\n11,816\n9,536\n6,833\n1,067\n$20 million under $50 million\n2,260\n8,169\n27,463\n72,329\n10,259\n13,463\n6,831\n1,075\n$50 million or more\n897\n12,880\n6,373\n70,014\n2,962\n31,991\n503\n108\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(33)\n(34)\n(35)\n(36)\n(37)\n(38)\n(39)\n(40)\nTotal\n45,296\n360,620\n11,428\n113,796\n23,143\n32,919\n23,705\n151,333\nUnder $11.4 million [1]\n8,216\n27,451\n795\n2,143\n3,232\n1,656\n2,282\n4,615\n$11.4 million under $20 million\n17,411\n66,814\n3,967\n27,288\n9,933\n8,088\n9,914\n17,150\n$20 million under $50 million\n14,400\n111,201\n5,087\n71,715\n9,004\n14,713\n7,874\n33,608\n$50 million or more\n5,269\n155,154\n1,578\n12,651\n975\n8,463\n3,636\n95,960\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(41)\n(42)\n(43)\n(44)\n(45)\n(46)\nTotal\n67,387\n131,859\n17,953\n15,492\n89,605\n35,293\nUnder $11.4 million [1]\n10,319\n11,049\n2,410\n164\n15,771\n2,343\n$11.4 million under $20 million\n34,038\n95,195\n5,575\n927\n41,536\n15,471\n$20 million under $50 million\n18,633\n17,549\n7,528\n6,336\n26,736\n10,798\n$50 million or more\n4,397\n8,065\n2,440\n8,064\n5,562\n6,680\n[1] Includes individuals with zero or negative net worth. Estates with combined gross assets and prior taxable gifts exceeding $11.4 million are required to file a Form 706 estate tax return in 2019. \nNOTE: Detail may not add to total due to rounding.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, May 2023.\nRetirement assets\nArt\nOther assets\nSize of net worth\nNoncorporate business assets\nFarm assets \nPrivate equity and hedge funds\nOther limited partnerships\nSize of net worth\nMortgages and notes\nCash value life insurance\nUnallocated investments\nCash assets\nSize of net worth\nSize of net worth\nFederal bonds\nCorporate and foreign bonds\nBond funds\nDiversified mutual funds\nPublicly traded stock\nState and local government bonds\nOther real estate\nClosely held stock\nSize of net worth\nSize of net worth\nGross assets \nDebts and mortgages\nPersonal residence\nNet worth\n", "29\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nTable 4. Personal Wealth: Male Top Wealthholders, by Age Categories and Selected Assets, 2019\n[All figures are estimates based on samples—money amounts are in millions of dollars.] Additional data information, including expanded definitions.\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal\n147,582\n4,923,058\n102,607\n257,966\n147,582\n4,665,093\n111,771\n169,125\nUnder 50\n31,743\n785,147\n21,441\n30,330\n31,743\n754,817\n22,638\n21,257\n50 under 60\n27,148\n933,804\n17,552\n31,782\n27,148\n902,022\n22,026\n39,564\n60 under 70\n39,515\n1,396,261\n30,116\n115,667\n39,515\n1,280,593\n31,287\n47,696\n70 under 80\n26,571\n1,080,779\n18,224\n52,518\n26,571\n1,028,260\n20,454\n33,729\n80 under 90\n16,837\n525,977\n11,312\n22,178\n16,837\n503,798\n11,630\n19,958\n90 and older\n5,769\n201,091\n3,962\n5,490\n5,769\n195,601\n3,735\n6,920\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\nTotal\n102,341\n335,265\n65,200\n681,108\n117,944\n987,604\n74,642\n225,637\nUnder 50\n20,199\n44,165\n10,651\n179,328\n24,128\n131,850\n20,325\n21,093\n50 under 60\n18,922\n57,920\n14,507\n108,245\n22,280\n106,414\n10,577\n19,101\n60 under 70\n28,989\n95,121\n19,577\n196,918\n30,500\n297,917\n18,392\n87,884\n70 under 80\n19,433\n81,044\n12,277\n136,675\n21,842\n263,311\n13,065\n38,537\n80 under 90\n11,644\n45,823\n6,408\n50,683\n14,148\n134,020\n8,822\n37,975\n90 and older\n3,154\n11,192\n1,781\n9,259\n5,046\n54,091\n3,461\n21,046\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(17)\n(18)\n(19)\n(20)\n(21)\n(22)\n(23)\n(24)\nTotal\n42,421\n61,743\n55,036\n40,679\n33,174\n11,196\n72,020\n34,037\nUnder 50\n11,423\n2,988\n16,054\n11,560\n9,057\n1,865\n17,154\n5,147\n50 under 60\n5,950\n1,573\n8,732\n2,814\n6,191\n1,427\n13,157\n4,609\n60 under 70\n10,398\n39,826\n12,868\n9,803\n7,621\n2,403\n18,345\n8,090\n70 under 80\n7,870\n8,267\n9,108\n9,102\n5,427\n2,839\n12,624\n9,215\n80 under 90\n4,965\n6,743\n6,000\n4,737\n3,566\n1,775\n7,843\n4,692\n90 and older\n1,816\n2,346\n2,274\n2,663\n1,311\n888\n2,897\n2,284\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(25)\n(26)\n(27)\n(28)\n(29)\n(30)\n(31)\n(32)\nTotal\n16,937\n55,431\n146,490\n375,208\n52,777\n135,999\n48,410\n11,636\nUnder 50\n805\n83\n31,743\n50,475\n10,916\n35,502\n10,264\n2,418\n50 under 60\n5,113\n12,530\n26,769\n76,937\n9,744\n27,223\n7,462\n2,000\n60 under 70\n4,734\n10,833\n39,432\n119,809\n13,522\n22,881\n14,418\n3,869\n70 under 80\n3,223\n12,127\n26,231\n58,181\n10,370\n31,471\n8,535\n1,945\n80 under 90\n2,367\n13,337\n16,607\n34,602\n6,170\n14,384\n5,571\n1,011\n90 and older\n696\n6,520\n5,707\n35,204\n2,055\n4,538\n2,160\n392\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(33)\n(34)\n(35)\n(36)\n(37)\n(38)\n(39)\n(40)\nTotal\n95,136\n752,777\n20,729\n96,985\n37,645\n240,009\n43,806\n329,189\nUnder 50\n18,886\n141,296\n4,158\n11,263\n8,284\n10,690\n10,164\n38,874\n50 under 60\n22,477\n152,852\n3,170\n11,026\n8,233\n146,806\n6,892\n111,505\n60 under 70\n27,302\n252,528\n6,343\n31,047\n10,794\n36,172\n10,098\n30,588\n70 under 80\n15,391\n132,735\n4,232\n27,000\n5,808\n25,666\n8,579\n121,708\n80 under 90\n8,561\n60,052\n2,254\n12,535\n3,423\n14,849\n6,064\n19,573\n90 and older\n2,518\n13,313\n572\n4,114\n1,103\n5,826\n2,010\n6,941\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(41)\n(42)\n(43)\n(44)\n(45)\n(46)\nTotal\n118,129\n265,548\n23,352\n37,905\n137,047\n75,978\nUnder 50\n24,850\n59,141\n2,607\n149\n29,535\n16,002\n50 under 60\n21,527\n30,967\n4,248\n4,760\n24,880\n15,529\n60 under 70\n34,198\n74,908\n6,872\n2,109\n37,735\n25,859\n70 under 80\n21,140\n62,125\n5,016\n14,770\n24,429\n10,332\n80 under 90\n12,680\n31,589\n3,355\n11,189\n15,363\n6,448\n90 and older\n3,734\n6,818\n1,253\n4,928\n5,105\n1,807\nRetirement assets\nArt\nOther assets\nAge\nNoncorporate business assets\nFarm assets \nPrivate equity and hedge funds\nOther limited partnerships\nMortgages and notes\nCash value life insurance\nUnallocated investments\nCash assets\nFederal bonds\nCorporate and foreign bonds\nBond funds\nDiversified mutual funds\nClosely held stock\nPublicly traded stock\nState and local government bonds\nOther real estate\nAge\nAge\nAge\nAge\nAge\n[1] Includes individuals with zero or negative net worth. Estates with combined gross assets and prior taxable gifts exceeding $11.4 million are required to file a Form 706 estate tax return in 2019.\nNOTE: Detail may not add to total due to rounding.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, May 2023.\nGross assets\nDebts and mortgages\nPersonal residence\nNet worth [1]\n", "30\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nTable 5. Personal Wealth: Female Top Wealthholders, by Age Category and Selected Assets, 2019\n[All figures are estimates based on samples—money amounts are in millions of dollars.] Additional data information, including expanded definitions.\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\nTotal\n101,782\n2,647,659\n71,935\n94,466\n101,782\n2,553,193\n71,077\n118,080\nUnder 50\n28,396\n613,015\n20,447\n39,457\n28,396\n573,558\n14,997\n19,668\n50 under 60\n18,203\n459,900\n13,893\n16,343\n18,203\n443,557\n13,550\n26,828\n60 under 70\n21,702\n729,754\n13,973\n12,981\n21,702\n716,773\n17,287\n28,291\n70 under 80\n16,770\n419,707\n11,541\n12,060\n16,770\n407,647\n13,985\n23,217\n80 under 90\n11,659\n268,584\n8,017\n11,186\n11,659\n257,399\n7,979\n14,014\n90 and older\n5,051\n156,699\n4,065\n2,439\n5,051\n154,260\n3,278\n6,062\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(9)\n(10)\n(11)\n(12)\n(13)\n(14)\n(15)\n(16)\nTotal\n54,319\n228,194\n25,427\n202,669\n84,832\n658,401\n56,136\n162,476\nUnder 50\n6,431\n25,428\n3,730\n37,175\n23,812\n115,818\n15,101\n24,736\n50 under 60\n11,721\n32,306\n5,383\n36,196\n15,323\n180,744\n8,593\n17,332\n60 under 70\n14,768\n89,298\n7,291\n72,807\n17,326\n130,873\n12,338\n40,053\n70 under 80\n11,763\n48,340\n5,240\n32,434\n13,979\n95,787\n9,686\n44,602\n80 under 90\n7,110\n24,023\n2,901\n15,654\n9,919\n80,039\n7,039\n21,867\n90 and older\n2,526\n8,799\n882\n8,402\n4,472\n55,141\n3,379\n13,885\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(17)\n(18)\n(19)\n(20)\n(21)\n(22)\n(23)\n(24)\nTotal\n32,815\n22,742\n43,151\n44,175\n32,487\n25,655\n59,325\n35,692\nUnder 50\n9,919\n3,502\n14,061\n6,187\n14,059\n13,279\n22,756\n11,978\n50 under 60\n5,455\n3,715\n7,072\n11,733\n4,004\n3,954\n8,454\n8,918\n60 under 70\n6,443\n2,411\n8,636\n15,740\n6,427\n5,022\n10,872\n7,590\n70 under 80\n5,405\n4,834\n6,401\n4,376\n3,613\n1,405\n8,673\n2,982\n80 under 90\n3,687\n3,489\n4,777\n3,657\n3,028\n1,343\n5,839\n2,574\n90 and older\n1,906\n4,791\n2,205\n2,483\n1,356\n652\n2,731\n1,650\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(25)\n(26)\n(27)\n(28)\n(29)\n(30)\n(31)\n(32)\nTotal\n9,807\n34,956\n101,069\n210,629\n30,345\n59,479\n17,421\n3,199\nUnder 50\n709\n[2]\n28,396\n33,576\n8,007\n10,004\n5,134\n962\n50 under 60\n2,318\n2,794\n18,203\n37,532\n3,943\n2,019\n2,384\n445\n60 under 70\n3,188\n6,518\n21,471\n68,526\n7,708\n24,623\n3,964\n712\n70 under 80\n1,901\n12,097\n16,451\n36,414\n5,047\n7,190\n2,998\n524\n80 under 90\n1,191\n10,729\n11,542\n21,515\n3,899\n9,787\n2,176\n427\n90 and older\n499\n2,818\n5,005\n13,066\n1,740\n5,856\n767\n128\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(33)\n(34)\n(35)\n(36)\n(37)\n(38)\n(39)\n(40)\nTotal\n45,296\n360,620\n11,428\n113,796\n23,143\n32,919\n23,705\n151,333\nUnder 50\n9,724\n142,832\n2,060\n47,412\n6,713\n5,129\n709\n53,312\n50 under 60\n10,116\n34,088\n2,980\n18,044\n5,019\n5,950\n5,248\n9,415\n60 under 70\n11,768\n97,156\n2,614\n32,311\n5,090\n11,758\n7,633\n62,394\n70 under 80\n7,467\n52,516\n1,927\n7,164\n3,481\n4,123\n4,857\n10,967\n80 under 90\n4,501\n21,542\n1,433\n5,868\n2,139\n3,013\n3,615\n10,139\n90 and older\n1,720\n12,486\n414\n2,998\n701\n2,946\n1,643\n5,105\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(41)\n(42)\n(43)\n(44)\n(45)\n(46)\nTotal\n67,387\n131,859\n17,953\n15,492\n89,605\n35,293\nUnder 50\n18,018\n58,953\n1,057\n10\n22,078\n3,054\n50 under 60\n13,041\n19,088\n3,009\n101\n16,113\n8,700\n60 under 70\n15,765\n22,448\n4,655\n1,732\n20,831\n9,490\n70 under 80\n10,761\n17,473\n4,867\n4,613\n15,322\n8,648\n80 under 90\n7,516\n11,024\n2,785\n4,584\n10,605\n3,296\n90 and older\n2,286\n2,873\n1,582\n4,453\n4,655\n2,105\n[1] Includes individuals with zero or negative net worth. Estates with combined gross assets and prior taxable gifts exceeding $11.4 million are required to file a Form 706 estate tax return in 2019.\n[2] Less than $500,000.\nNOTE: Detail may not add to total due to rounding.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, May 2023.\nAge\nAge\nAge\nAge\nAge\nRetirement assets\nArt\nOther assets\nAge\nPrivate equity and hedge funds\nOther limited partnerships\nNoncorporate business assets\nFarm assets \nUnallocated investments\nCash assets\nMortgages and notes\nCash value life insurance\nCorporate and foreign bonds\nBond funds\nDiversified mutual funds\nFederal bonds\nGross assets \nPersonal residence\nNet worth [1]\nDebts and mortgages\nOther real estate\nClosely held stock\nPublicly traded stock\nState and local government \nbonds\n", "31\nSpring 2024\nPersonal Wealth, 2019\nStatistics of Income Bulletin\nTable 6. Personal Wealth. Top Wealthholders with a Total Net Worth of $11.4 Million or More, by State and Selected \nAssets, 2019\nAll figures are estimates based on samples—money amounts are in millions of dollars.] Additional data information, including expanded definitions.\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\nNumber\nAmount\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\n(10)\nTotal\n205,470\n7,102,243\n205,470\n6,838,150\n205,287\n4,214,913\n180,965\n766,110\n195,402\n2,121,221\nAlabama\n1,329\n44,551\n1,329\n43,299\n1,329\n29,909\n1,307\n2,513\n1,329\n12,129\nAlaska\nd\nd\nd\nd\nd\nd\nd\nd\nd\nd\nArizona\n3,637\n95,484\n3,637\n93,649\n3,637\n47,397\n3,377\n6,584\n3,637\n41,503\nArkansas\n2,374\n48,645\n2,374\n48,532\n2,374\n23,020\n2,335\n4,082\n2,374\n21,542\nCalifornia\n38,202\n1,575,494\n38,202\n1,509,854\n38,114\n704,949\n35,724\n321,144\n37,245\n549,402\nColorado\n2,474\n117,496\n2,474\n115,124\n2,474\n84,393\n2,384\n6,427\n2,474\n26,676\nConnecticut\n2,839\n86,200\n2,839\n84,746\n2,839\n49,177\n2,629\n7,266\n2,774\n29,757\nDelaware\n297\n8,819\n297\n8,685\n297\n7,151\n297\n1,239\n292\n430\nDistrict of Columbia\n542\n19,705\n542\n17,691\n542\n7,939\n537\n3,345\n537\n8,421\nFlorida\n20,697\n687,113\n20,697\n628,901\n20,697\n423,933\n19,698\n91,735\n19,981\n171,445\nGeorgia\n2,019\n56,730\n2,019\n55,166\n2,019\n35,707\n1,962\n5,200\n1,815\n15,823\nHawaii\n272\n12,128\n272\n11,892\n272\n9,378\n262\n425\n272\n2,326\nIdaho\n1,462\n62,667\n1,462\n58,559\n1,462\n35,635\n1,449\n1,805\n1,462\n25,226\nIllinois\n7,205\n232,440\n7,205\n223,395\n7,205\n145,926\n6,636\n11,378\n7,193\n75,136\nIndiana\n4,633\n91,407\n4,633\n90,593\n4,633\n76,053\n2,119\n2,270\n4,633\n13,084\nIowa\n952\n23,084\n952\n20,486\n952\n11,585\n857\n1,333\n952\n10,166\nKansas\n1,399\n37,909\n1,399\n34,007\n1,399\n31,332\n1,140\n1,671\n1,389\n4,906\nKentucky\n3,675\n65,638\n3,675\n64,868\n3,675\n58,369\n3,620\n4,020\n1,455\n3,249\nLouisiana\n2,663\n71,359\n2,663\n69,627\n2,663\n32,799\n2,645\n13,474\n2,663\n25,085\nMaine\n787\n14,337\n787\n14,176\n787\n10,187\n783\n1,527\n787\n2,624\nMaryland\n2,997\n57,496\n2,997\n54,129\n2,997\n30,226\n2,941\n10,513\n2,964\n16,757\nMassachusetts\n4,449\n114,561\n4,449\n112,184\n4,449\n66,021\n3,693\n24,323\n4,066\n24,217\nMichigan\n4,979\n95,722\n4,979\n94,756\n4,979\n66,123\n4,810\n5,774\n4,968\n23,826\nMinnesota\n2,931\n57,538\n2,931\n56,449\n2,931\n42,192\n2,833\n4,814\n2,391\n10,532\nMississippi\n1,115\n19,612\n1,115\n17,913\n1,115\n6,486\n1,098\n1,454\n1,115\n11,672\nMissouri\n2,075\n93,153\n2,075\n84,937\n2,075\n82,773\n1,734\n3,971\n2,027\n6,409\nMontana\n721\n13,651\n721\n13,593\n721\n8,479\n718\n869\n718\n4,304\nNebraska\n583\n26,538\n583\n26,198\n583\n13,218\n318\n1,246\n529\n12,075\nNevada\n1,528\n28,840\n1,528\n28,248\n1,528\n16,418\n1,336\n3,756\n1,528\n8,666\nNew Hampshire\n761\n14,761\n761\n14,497\n761\n8,802\n682\n969\n761\n4,989\nNew Jersey\n4,988\n141,977\n4,988\n134,980\n4,988\n92,747\n4,471\n8,737\n4,901\n40,492\nNew Mexico\n311\n7,073\n311\n6,977\n311\n4,794\n305\n1,048\n297\n1,232\nNew York\n18,816\n912,105\n18,816\n880,917\n18,816\n503,055\n17,551\n95,682\n18,099\n313,368\nNorth Carolina\n3,370\n79,255\n3,370\n77,846\n3,370\n55,980\n2,591\n6,472\n3,362\n16,803\nNorth Dakota\n914\n22,056\n914\n21,838\n914\n10,542\n874\n1,656\n914\n9,857\nOhio\n5,112\n129,642\n5,112\n128,492\n5,112\n94,806\n4,461\n4,024\n4,810\n30,812\nOklahoma\n1,022\n31,953\n1,022\n29,034\n1,022\n20,122\n927\n1,670\n993\n10,160\nOregon\n1,506\n49,061\n1,506\n46,511\n1,506\n32,491\n1,463\n5,490\n1,506\n11,080\nPennsylvania\n9,868\n282,548\n9,868\n278,155\n9,868\n225,496\n5,649\n9,479\n6,476\n47,573\nRhode Island\nd\nd\nd\nd\nd\nd\nd\nd\nd\nd\nSouth Carolina\n1,420\n33,368\n1,420\n32,392\n1,420\n23,721\n1,335\n4,185\n1,402\n5,462\nSouth Dakota\n153\n3,802\n153\n3,721\n153\n2,809\n110\n342\n153\n650\nTennessee\n2,100\n51,053\n2,100\n49,223\n2,100\n30,897\n1,968\n5,414\n2,100\n14,742\nTexas\n20,117\n600,809\n20,117\n581,066\n20,028\n336,420\n15,221\n29,588\n20,100\n234,801\nUtah\n632\n14,650\n632\n13,453\n632\n7,116\n500\n1,337\n488\n6,197\nVermont\n467\n41,301\n467\n41,215\nd\nd\nd\nd\nd\nd\nVirginia\n3,055\n92,292\n3,055\n89,863\n3,055\n65,102\n2,839\n9,581\n3,012\n17,609\nWashington\n5,465\n216,860\n5,465\n214,433\n5,465\n166,132\n4,992\n15,205\n5,465\n35,523\nWest Virginia\n137\n2,199\n137\n2,185\n137\n1,961\n137\n125\n137\n113\nWisconsin\n2,456\n86,240\n2,456\n86,014\n2,456\n62,998\n2,392\n3,551\n2,452\n19,691\nWyoming\n616\n152,097\n616\n150,529\n616\n46,504\n608\n5,756\n616\n99,837\nOther areas [2]\n2,713\n261,951\n2,713\n256,492\n2,706\n215,642\n1,640\n9,277\n2,686\n37,032\nNet worth\nFinancial assets\nAll real estate\nGross assets [1]\nd—Data not shown to avoid disclosure of information about specific taxpayers. However, data are included in appropriate totals. \n[1] While the size of the underlying sample of estate tax returns makes estimates of wealth derived using the estate multiplier technique fairly robust, estimates of wealth by state can be subject to significant year-\nto-year fluctuations. This is especially true for individuals at the extreme tail end of the net worth distribution and for states with relatively small decedent populations. Estates with combined gross assets and prior \ntaxable gifts exceeding $11.4 million are required to file in 2019. \n[2] Includes U.S. territories and possessions.\nNOTE: Detail may not add to total due to rounding.\nSOURCE: IRS, Statistics of Income Division, Personal Wealth Study, May 2023.\nAll other assets\nState of residence\n", "Publication 1136 (Rev. 5-2024) Catalog Number 46996F Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p519zhs.pdf	2023 Publ 519 (zh-s) (PDF)	https://www.irs.gov/pub/irs-pdf/p519zhs.pdf	[ "目录\n介绍\n. . . . . . . . . . . . . . . . . . . . . . . 1\n新内容. . . . . . . . . . . . . . . . . . . . . . 2\n提醒事项. . . . . . . . . . . . . . . . . . . . . 2\n章节 1. 非税法定义居民还是税法定义\n居民？. . . . . . . . . . . . . . . . . . . 3\n章节 2. 收入来源\n. . . . . . . . . . . . . . . 8\n章节 3. 总收入扣除\n. . . . . . . . . . . . .\n11\n章节 4. 外国人的收入如何征税？\n. . . . .\n13\n章节 5. 计算您的税收. . . . . . . . . . . .\n18\n章节 6. 双重身份纳税年度\n. . . . . . . . .\n23\n章节 7. 提交信息\n. . . . . . . . . . . . . .\n25\n章节 8. 通过预扣税或预估税纳税 . . . . .\n28\n章节 9. 税收协定优惠. . . . . . . . . . . .\n33\n章节 10. 外国政府和国际组织的员工. . .\n36\n章节 11. 离境外国人和税务出航许可\n证或离境许可证. . . . . . . . . . . . .\n36\n章节 12. 如何获取税收帮助\n. . . . . . . .\n38\n附件 A—学生税收协定豁免程序\n. . . . . .\n43\n附件 B—教师和研究人员税收协定免税\n程序\n. . . . . . . . . . . . . . . . . . .\n46\n索引\n. . . . . . . . . . . . . . . . . . . . . .\n49\n未来发展\n有关第 519 号刊物发展的最新信息，请前往 \nIRS.gov/Pub519 。\n介绍\n就税收而言，外国人指的是非美国公民的个人。\n外国人分为非税法定义居民和税法定义居民。本\n刊物帮助您确定您的身份，为您提供您提交您的\n美国纳税申报表所需要的信息。税法定义居民通\n常按其全球范围收入征税，与美国公民一视同\n仁。非税法定义居民仅按其来自美国境内的来源\n收入，以及按与在美国开展贸易或业务有关的某\n些收入征税。\n本刊物中的信息对于税法定义居民而言，并\n不像对非税法定义居民那么全面。税法定义居民\n通常与美国公民享有相同的待遇，并可以在 IRS \n其他刊物中找到更多信息，网址为 IRS.gov/\nForms （英文文）。表\n表 A 提供了一系列问题的清单以及您能在本\n刊物中找到涉及相关讨论的一个或多个章节。\n常见问题的答案见本刊物的背面。\n意见和建议。我们欢迎您对本刊物提出意见，\n并对未来的版本提出建议。\n您可以通过以下网址向我们发送意见：\nIRS.gov/FormComments （英文文）。或者，您\n可以致函\nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\n519 号刊物\nCat. No. 41169S\n对外国人的美国税务\n指南\n用于准备\n2023 申报表\nMay 10, 2024\n", "Internal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave.NW, IR-6526\nWashington, DC 20224\n尽管我们不可能对收到的每条评论单独回\n复，但我们非常感谢您的回馈信息，并会在我们\n修改税表、说明和刊物时考虑您的意见和建议。\n请不要向上述地址发送税收问题、纳税申报表\n或付款。\n获取税收问题的答案。如果您有本刊物或\n者本刊物结尾处如何获得税务帮助未解答的税\n务问题，请浏览 IRS 互动式税收助理页面，网址\n为 IRS.gov/Help/ITA （英文文）您通过使用搜寻\n功能或查阅列出类别来查找主题。\n获取税表、说明和刊物。转到 IRS.gov/\nForms （英文文）下载当前和上年度表格、说明\n和刊物。\n订购税表、说明和刊物。转到 IRS.gov/\nOrderForms 订购当前的表格、说明和刊物；请\n致电 800-829-3676 订购上一年度的表格与说\n明。IRS 将尽快处理您的表格与说明订单。如果\n您已向我们传送请求，切勿重复提交。您可以在\n线更快速获取表格和刊物。\n新内容\n终止与匈牙利的 1979 年税务协定。 2022 年 7 \n月 15 日，美国财政部（财政部）宣布，已于 \n2022 年 7 月 8 日通知匈牙利，美国将终止与匈\n牙利的税务协定。根据该条约关于终止的规定，\n终止于 2023 年 1 月 8 日生效。对于来源预扣税\n款，该条约于 2024 年 1 月 1 日停止生效。在其\n他税项方面，该条约对 2024 年 1 月 1 日或之后\n开始的纳税期不再有效。\n合格的残疾信托。 2023 年，合格的残疾的豁免\n金额为 4,700 美元。\n提醒事项\n报税身份名称变更为合格的尚存配偶。合格的\n寡妇（鳏夫）的报税身份现在称为合格的尚存配\n偶。报税身份的规则没有改变。适用于合格寡妇\n（鳏夫）的规则同样适用于合格的尚存配偶。有\n关合格尚存配偶报税身份的详细信息，请参阅 \n1040 表说明中的合格的尚存配偶。\n1040-NR 表上新的第 1a 至 1z 行。 2022 年，\n第 1 行被扩大，并有新的第 1a 至 1z 行。前几\n年在 1040-NR 表上报告的一些金额现在都在附\n表 1 (表格 1040) 上报告。\n• 表格 W-2 中未报告的奖学金和助学金将在\n附表 1（表格 1040）第 8r 行中报告。\n• 来自不合格延期补偿计划或非政府第 457 \n节计划的养老金或年金，现在在附表 1 (表\n格 1040) 第 8t 行报告。\n• 被监禁时赚取的工资在附表 1 (表格 1040) \n第 8u 行报告。\n子女和被抚养人的照护费用抵免优惠。《2021 \n年美国救援计划法案》(ARP) 对子女和被抚养人\n费用税收抵免的更改没有延长。子女和被抚养人\n费用的抵免额不可退还。合格费用的金额限额为\n一名合格人员 3,000 美元，两名或更多合格人员 \n6,000 美元。允许的最高抵免金额是您工作相关\n费用的 35%。有关详细信息，请参阅 2441 表和 \n503 号刊物的说明。\n不提供经济恢复退税优惠。如果外籍人士全年\n都是税法定义居民，已婚并选择与美国公民或居\n民配偶联合报税，或者是双重居民身份的外籍人\n士，并且选择全年都被视为美国居民，那么他们\n可以申请 2020 和 2021 年的经济恢复退税优\n惠。2021 年之后没有优惠。\n灾难税收减免。受由总统宣布的某些灾难影响\n的个人可获取灾难税收减免（参见 IRS.gov/\n表 A。何处可以找到您需要了解的有关美国的税收的信息\n常见问题\n何处寻找答案\n本人是非税法定义居民还是税法定义居民？\n参见第第 1 章章。\n本人是否可以在同一年度即是非税法定义居民，又是税法定义居\n民？\n•参见第 1 章双重身身份份外外国人人的内容。\n•参见第第 6 章章。\n本人是税法定义居民，配偶是非税法定义居民。我们是否受特殊\n规则约束？\n•参见第第 1 章章非非税税法法定定义义居居民民配偶视为税税法法定定义义居居民民\n的内容。\n•参见第第 2 章章社社区区收收入入的内容。\n本人所有的收入是否都需要缴纳美国税收？\n•参见第第 2 章章。\n•参见第第 3 章章。\n本人的奖学金是否需要缴纳美国税收？\n•参见第第 2 章章奖学学金金、助学学金金、奖金金和奖励的内容。\n•参见第第 3 章章奖学学金金和助学学金金的内容。\n•参见第第 9 章章。\n任何美国遗产税或赠与税是否适用于我、我的遗产或我作为遗嘱\n执行人、受托人或代表的遗产？\n请参阅提醒事项中的美美国联邦遗产税税和赠与与税税。\n本人需要在美国纳税的收入的税率是多少？\n参见第第 4 章章。\n本人今年迁到美国。本人是否可以在本人的申报表上扣减本人的\n搬迁费用？\n参见第 5 章扣减减的内容。\n本人能否将配偶和/或子女申请为被抚养人？\n参见第 5 章被被抚抚养养人人的内容。\n本人向祖国缴纳所得税。本人是否可以在本人的美国纳税申报表\n上获得这些税收的抵免？\n参见第 5 章税税收收抵抵免免和缴纳的内容。\n本人必须提交什么表格，以及何时何地提交它们？\n参见第第 7 章章。\n本人该如何缴纳美国所得税？\n参见第第 8 章章。\n本人是否具备资格根据税收协定享有任何优惠？\n•参见第 8 章有权权享享有税税收收协定定优优惠的收收入入的内容。\n•参见第第 9 章章。\n外国政府和国际组织的员工是否免缴美国税收？\n参见第第 10 章章。\n离开美国前，本人是否有特殊事情要做？\n•参见第 4 章弃弃籍税税的内容。\n•参见第第 11 章章。\n2\n刊物 519 (2023)\n", "DisasterTaxRelief）。需要提交美国所得税纳税\n申报表的外国人会受影响。若要了解更多信息，\n参见表格 1040 或表格 1040-NR 说明。\n保费税收抵免。如果您、配偶或被抚养人通过\n健康保险市场（市场）参加健康保险，您可能具\n备资格申请保费税收抵免。参见表格 8962 及其\n说明，了解更多信息。\n保费税收抵免预付款。保费税收抵免预付款可\n能已支付给健康保险公司，帮助支付您、配偶或\n您的被抚养人的保险。如果保费税收抵免预付款\n已发放，您必须提交 2023 年纳税申报表和表格\n8962。如果您为在您的纳税申报表上未申请为\n被抚养人的人士投保，或若要了解更多信息，参\n见表格 8962 说明。\n表格 1095-A。如果您、配偶或被抚养人通过市\n场投健康保险，您应该已收到表格 1095-A。如\n果您收到表格 1095-A，将其保存。该表将帮助\n您计算您的保费税收抵免。如果您未收到表格\n1095-A，请联系市场。\n美国联邦遗产税和赠与税。就遗产税和赠与税\n而言，一个人（或死者）如果是（或曾经是）美\n国的非税法定义居民的非公民身份，可能仍然有\n美国遗产税和赠与税的申报和支付义务。确定一\n个人是否为美国遗产和赠与税的非税法定义居民\n的非公民，与确定一个人是否为美国联邦所得税\n的非税法定义居民是不同的。遗产税和赠与税的\n考虑不在本刊物的范围内，但 IRS.gov 上有可用\n信息，以确定任何美国遗产税或赠与税考虑因素\n是否适用于您的情况。关于非税法定义居民非公\n民的美国联邦遗产税考虑因素的进一步信息，可\n在以下网址查询非非税税法法定定义义居居民民非非美美国公公民民的遗\n产税税 (英文文) 以及关关于非非税税法法定定义义居居民民非非美美国公公民\n民的遗产税税的常见问题（英文文）。关于非税法\n定义居民非公民的美国联邦赠与税的考虑因素的\n进一步信息，可在以下网址查询非非税税法法定定义义居居民民非\n非美美国公公民民的赠与与税税 (英文文) 和关关于非非税税法法定定义义居\n居民民非非美美国公公民民的赠与与税税的常见问题（英文\n文）。\n数字资产。如果在 2023 年，您从事了涉及数\n字资产的交易，您可能需要对 1040-NR 表第 1 \n页的问题回答 \"Yes (是)\"。有关涉及数字资产的\n交易信息，请参见 1040 表格说明中的Digital \nAssets (数字资产)。请不要把此字段留空。该问\n题必须由所有纳税人回答，而不仅仅是从事涉及\n数字资产交易的纳税人。\n第三方被指定人。您可以勾选您的 \n“Third-Party Designee (第三方)” 被指定人区\n域内的 “Yes (是)” 选框，允许 IRS 您选择的朋\n友、家人或任何其他人讨论您的退税。这允许 \nIRS 致电您确定为您的被指定人的人士，由其回\n答在处理您的申报表期间出现的任何问题。这也\n允许您的被指定人执行向 IRS 索取您的申报表相\n关的通知或记录副本等某些行动。此外，授权也\n可撤销。参见您的所得税退税说明，了解详情。\n地址变更。如果您变更您的邮寄地址，请确保\n使用表格 8822 通知 IRS。\n失踪儿童照片。 IRS 是全全国失踪踪和受虐虐儿童童中心\n心® (NCMEC) 引引以以为傲傲的合合作伙伙伴伴（英文文）。\n本中心选择的失踪儿童照片可能出现在本刊物的\n原本空白页面上。如果您认识某儿童，您可以通\n过查看照片并致电 \n1-800-THE-LOST \n(1-800-843-5678) 来帮助将其送回家。\n1.\n非税法定义居民还是\n税法定义居民？\n介绍\n您应该首先确定，就所得税而言，您是非税法定\n义居民还是税法定义居民。\n如果您在同一年即是非税法定义居民又是税\n法定义居民，则您拥有双重身份。参见下文双\n重身身份份外外国人人的内容。还参见非非税税法法定定义义居居民民\n配偶视为税税法法定定义义居居民民，该章节下文解释的一\n些其他特殊情况。\n主题\n本章讨论的是：\n• 如何确定您是非税法定义居民、税法定义\n居民或是双重身份外国人；以及\n• 如何将非税法定义居民配偶视为税法定义\n居民。\n有用的条款\n您可能想看：\n表格（及说明）\n1040 美国个人所得税纳税申报表\n1040-SR 美国老年人纳税申报表\n1040-NR 美国非税法定义居民所得税申报\n表\n8833 第 6114 节或第 7701(b) 节项下协定\n基础申报表状况披露\n8840 外国人密切关系例外情形声明\n8843 豁免个人和医疗疾病患者的声明\n参见第第 12 章章，了解有关获取这些表格的信\n息。\n非税法定义居民\n如果您是外国人（非美国公民），您就被视为非\n税法定义居民，除非您通过两项测试中的一项：\n该内容载于税税法法定定义义居居民民。\n税法定义居民\n如果您通过 2023 年（1 月 1 日至 12 月 31 日）\n的绿卡测试或实际居住测试，您就是美国税收税\n法定义的居民。即使您未通过任何一项测试，您\n也可以选择在一年中的部分时间被视为税法定义\n居民。参见首年选择该内容载于下文双重身份\n外国人的内容。\n绿卡测试\n如果您您在 2023 日历年期间任何时间是美国合\n法永久居民，您就是美国纳税居民。（但是，参\n见下文双重身身份份外外国人人的内容。）这项测试称\n为绿卡测试。根据美国移民法，如果您被授予作\n 1040\n 1040-SR\n 1040-NR\n 8833\n 8840\n 8843\n为移民永久居住在美国的特权，则您在任何时候\n都是美国合法永久居民。如果美国公民及移民服\n务局 (USCIS) （或其前身组织）向您发放 I-551 \n表, 美国永久居民卡，又称绿卡，通常，您就拥\n有美国合法永久居民身份。在此测试下，您继\n续拥有居民身份，除非您被剥夺身份或被行政或\n司法机构认定为已放弃该身份。\n备注。即使一个人符合绿卡测试，如果该人\n根据决胜规则声称拥有外国居留权，那么就其纳\n税义务而言，他们将被视为非居民。参见第\n7701(b)(6)(B)条。\n剥夺居民身份。如果美国政府向您发出最终行\n政或司法驱逐或驱逐出境令，则您的居民身份视\n为已被剥夺。最终司法令是您不可再向有管辖权\n的更高一级法院上诉的命令。\n居民身份已放弃。放弃居民身份的行政或司法\n裁定可由您、USCIS 或美国领事官员发起。\n如果您发起裁定，当您将下列文件中的任何\n一项、及随附的美国永久居民卡（绿卡或 I-551 \n表）提交 USCIS 或美国领事官员时，您的居民\n身份将视为放弃。\n•表表格格 I-407（英文文）, 放弃合法永久居民身\n份的记录。\n• 说明您打算放弃您的居民身份的一封信\n函。\n您通过邮寄提交时，必须通过挂号信发送，\n需回执（或国外同等文件），并保留一份副本和\n文件邮寄和接收证明。\n在您拥有您的信函已被收到的证据之\n前，您仍然是税法定义居民，即使因为\n绿卡的有效性超过 10 年，或者因为您\n已不在美国有一段时间，美国 USCIS 不认可您\n的绿卡的有效性。\n如果 USCIS 或美国领事官员发起此裁定，在\n最终行政放弃令发出时，您的居民身份将视为放\n弃。如果您获批向有管辖权的联邦法院上诉，也\n需要最终司法令。\n根据美国移民法，需要像居民一样提交纳税\n申报表的合法永久居民，如果未提交，则视为已\n经放弃身份，可能失去永久居民身份。\n不再是合法永久居民的长期居民 (LTR) \n可能受到特别报告要求和税收规定的规\n限。参见第 4 章弃弃籍税税。\n2004 年 6 月 3 日后和 2008 年 6 月 17 日前\n终止居住。如果您在 2004 年 6 月 3 日后和 \n2008 年 6 月 17 日前终止居住，您将仍被视为\n美国纳税居民，直至您通知美国国土安全部长并\n提交表格 8854, 初次和年度离境报表。\n备注。对于 2008 年 6 月 17 日前离境纳税\n人的要求，已不再在表格 8854 或 519 刊物讨\n论。若要了解 2008 年 6 月 17 日前的离境相关\n信息，参见 2018 年表格 8854 说明和 2018 年第\n第 519 号号刊物（英文文）的第 4 章。\n2008 年 6 月 16 日后终止居住。若要了解\n您居住终止日期相关信息，参见前长期居居民民\n(LTR), 该内容载于第 4 章 2008 年 6 月 16 日后\n离境。\n实际居住测试\n如果您通过 2023 日历年的实际居住测试，您就\n是美国纳税居民。若要通过测试，您必须至少\n在：\n1. 2023 年有 31 天时间；以及\nCAUTION\n!\nCAUTION\n!\n刊物 519 (2023)\n第1 章\n非税法定义居民还是税法定义居民？\n3\n", "2. 在含 2023 年、2022 年和 2021 年 3 年期\n间有 183 天时间在美国，计数：\na. 您 2023 年在美国的所有天数；以及\nb.\n1/3 您 2022 年在美国的所有天数；以\n及\nc.\n1/6 您 2021 年在美国的所有天数。\n示例。您在 2023 年、2022 年和 2021 年每\n年有 120 天在美国。若要确定您是否通过 2023 \n年实际居住测试，计数您 2023 年在美国的完整\n120 天，2022 年在美国 40 天（1/3 共 120 天）\n和 2021 年在美国 20 天（1/6 共 120 天）。由于 \n3 年期间的总数为 180 天，您不被视为 2023 年\n实际居住测试下的居民。\n“美国”一词包括以下区域。\n• 所有 50 个州和哥伦比亚特区。\n• 美国的领海。\n• 与美国领海相邻的、以及根据国际法，美\n国对其拥有勘探和开发自然资源的专属权\n利的海底区域的海床和下层土。\n该词不包括美国地区或美国领空。\n在美国居住的日期\n您任何一天的任何时间在美国，您就被视为当日\n在美国。但是，此项规则存在例外情形。以下日\n期在进行实际居住测试时，不计入在美国的天\n数。\n• 如果您定期从加拿大或墨西哥通勤，您从\n加拿大或墨西哥的住处通勤到美国工作的\n日期。\n• 您在美国以外的两地中转时，您在美国低\n于 24 小时的日期。\n• 您作为外国船舶船员在美国的日期。\n• 由于您在美国期间患有医疗疾病而无法离\n开美国的日期。\n• 您以北约部队或平民成员的身份持有北约\n签证在美国的日期。但是，这一例外情形\n不适用于在美国持有北约签证的直系亲\n属。受赡养家人必须计数为进行实际居住\n测试在美国的每一天。\n• 您作为豁免个人的日期。\n下文讨论适用于每一项这些分类的具体规则。\n来自加拿大或墨西哥的定期通勤者。如果您定\n期从加拿大或墨西哥通勤，则不计数您从加拿大\n或墨西哥的住处通勤到美国工作的日期。如果您\n在工作期间，超过 75% (0.75) 的工作日通勤到\n美国工作，则您被视为定期通勤。\n为此，“通勤” 是指 24 小时期间上班和回\n家。“工作日” 是指您在美国或加拿大或墨西\n哥工作的日期。“工作期间” 指从您在美国工\n作的本年第一天开始，到您在美国工作的本年最\n后一天结束的一段时间。如果您的工作需要您季\n节性或周期性在美国，则您的工作期间自您在美\n国工作的季节或周期第一天开始，至您在美国工\n作的季节或周期最后一天结束。您在一个日历年\n可能有一个以上工作期间，您的工作期间可能在\n一个日历年开始，在另一个日历年结束。\n示例。 Maria Perez 在墨西哥居住，在 \nCompañía ABC 墨西哥办事处工作, 但是在 2 月 \n1 日至 6 月 1 日，临时分配到该公司在美国的办\n公室。6 月 2 日，Maria 恢复在墨西哥的工作。\n69 个工作日里，Maria 每天早晨从墨西哥的\n家，通勤到 Compañía ABC 在美国的办事处。\n每天晚上回到墨西哥的家。Maria 在该公司的墨\n西哥办事处工作 7 个工作。就实际居住测试而\n言，Maria 未计算其通勤到美国工作的日期，因\n为这些日期超过其在工作期间工作日的 75% \n(0.75)（其在美国的 69 个工作日，除以其工作\n期间的 76 个工作日，等于 90.8%）。\n中转天数。不计数您在美国低于 24 小时以及\n您在美国以外的两地中转的天数。如果您从事实\n质性与完成到您的外国目的地旅游相关的活动，\n您就被视为中转。例如，如果您在美国的机场之\n间转机，前往外国目的地，您就被视为中转。但\n是，如果您在美国参加商务会议，则不认为中\n转。即使会议在机场举行也是如此。\n船员。不计数您作为在美国和其他国家或美国\n领地之间运输的外国船舶（小船或大船）普通船\n员在美国逗留的日期。但是，如果您在这些日期\n在美国从事任何贸易或业务，则此例外情形不适\n用。\n医疗疾病。不要计数您因在美国期间出现的医\n疗疾病或问题而打算离开但不能离开美国的日\n期。基于所有事实和情况，来判断您是否打算在\n某一天离开美国。例如，如果您在美国的游览的\n目的能够在一段时间内完成，这段时间不足令您\n具备资格参加实际居住测试，则您可以计划离开\n美国。但是，如果您需要一段较长的时间来完成\n您的游览目的，这段时间将令您有资格接受实际\n居住测试，则您不能在这段较长时间结束之前计\n划离开美国。\n对于被判定为精神障碍者，可以通过分析此\n人在判定为精神障碍之前的行为模式，确定其离\n开美国意图的证据。\n如果您因为医疗疾病而具备资格将在美国的\n日期排除在外，则您必须向 IRS 提交表格\n8843。参见下文表表格格 8843 的内容。\n以下情况下，您不能将在美国的任何日期排\n除在外。\n• 您最初禁止离境，然后能够离境，但在安\n排离境的合理时间之后，您仍留在美国。\n• 您返回美国是为了治疗先前在美国逗留期\n间罹患的医疗疾病。\n• 该疾病在您抵达美国前就已存在，您也知\n道您已患病。您进入美国时，是否需要治\n疗，这点无关紧要。\n免税个人。不计算您作为免税个人的日期。免\n税个人 “免税个人” 一词不指免税美国税收的\n某人，但指以下类别的任何人。\n• 作为 “A” 或者 “G” 类签证下外国政府\n相关个人，而不是持有 “A-3” 或者 \n“G-5” 类签证个人，在美国临时居住的个\n人。\n• 作为 “J” 或者 “Q” 类签证下，基本符\n合签证要求的在美国临时居住的教师或实\n习生。\n• 作为 “F、” “J、” “M、” 或者 “Q”\n类签证下，基本符合签证要求的在美国临\n时居住的教师或实习生。\n• 为完成慈善体育赛事临时在美国居住的职\n业运动员。\n以上四类每一类适用的具体规则（包括您为\n免税个人的时间段内的任何规则）在下文予以讨\n论。\n外国政府相关的个人。外国政府相关个人\n是指临时在美国居住的个人（或者或者该个人的\n直系亲属）：\n• 作为国际组织的全职员工；\n• 因为外交身份；或者\n• 因为美国财政部长确定代表全职外交或领\n事身份的签证（授予合法永久居民身份的\n签证除外）。\n备注。无论您在美国居住的真实时间长\n度，您都被视为在美国临时居住。\n国际组织是指美国总统通过行政命令指定的\n享有《国际组织法》规定的特权、免税和免税的\n任何公共国际组织。如果某个人的工作计划符合\n组织的标准全职工作计划，其就是全职员工。\n个人被视为具有全职外交或领事身份，如果\n其：\n• 获得美国认可的外国政府授权；\n• 打算在美国期间主要为该外国政府从事官\n方活动；并且\n• 美国总统、国务卿或领事官员认可有权享\n有该身份。\n直系亲属包括个人的配偶和未婚子女（无论\n是血缘关系还是领养关系；但只要配偶或未婚子\n女的签证身份来源于并依赖于免税个人的签证分\n类。未婚子女只有在以下情况下才包括在内：\n• 21 岁以下；\n• 定期居住在免税个人的家庭；以及\n• 不是其他家庭的成员。\n备注。通常，如果您是 “A” 或者 “G”\n类签证下在美国居住，您就被视为外国政府相关\n的个人（拥有充分的外交或领事身份）。您的每\n一天都为实际居住测试的目的计算在内。\n家政人员例外情形。通常，如果您是 \n“A-3” 或者 “G-5” 类签证下，作为外国政府\n或国际组织官员的个人员工、服务员或家政佣工\n在美国居住，您不被视为与外国政府相关的个\n人，必须将您在美国的所有天数为实际居住测试\n的目的计算在内。\n教师和实习生。作为 “J” 或者 “Q” 类\n签证下，基本符合签证要求的在美国临时居住的\n教师或实习生为个人，而不是学生。如果您未从\n事美国移民法律禁止的、并可能导致您丧失签证\n身份的活动，则您被视为基本符合签证要求。\n免税教师和实习生的直系亲属也包含在内。\n参见前文 “直系亲属” 定义，该内容载于外外国\n政府府相关关的个个人人。\n如果您在之前 6 个日历年中有 2 年为免税教\n师、实习生或学生，则到 2023 年，您就不再是\n免税教师或实习生。但是，如果满足以下所有条\n件，您就是免税个人。\n• 您在之前 6 个日历年中有 3（或以下）年\n任何期间为免税教师、实习生或学生。\n• 2023 年期间，外国雇主支付您的全部报\n酬。\n• 您在先前 6 年任何时间作为教师或实习生\n居住在美国。\n• 您作为教师或实习生居住在美国的先前 6 \n年里，外国雇主支付您的全部报酬。\n外国雇主包括美国实体在外国或美国领土的办公\n室或营业场所。\n如果您作为教师或实习生而具备资格将在美\n国的日期排除在外，则您必须向 IRS 提交完整\n填写的表格 8843。参见下文表表格格 8843 的内\n容。\n示例。 Carla 作为持有 “J” 类签证的教\n师，在本年临时居住在美国。外国雇主向其支付\n本年的报酬。Carla 被视为前 2 年的免税教师，\n但外国雇主并未支付其报酬。因为 Carla 在过去\n6 年中至少 2 年是免税教师，所以其不被视为本\n年度的免税个人。\n如果外国雇主已经支付 Carla 最近 2 年的报\n酬，则 Carla 是本年度的免税个人。\n学生。学生是持有 “F、” “J、”\n“M、” 或者 “Q” 类签证，基本符合签证要\n求的在美国临时居住的任何个人。如果您未从事\n美国移民法律禁止的、并可能导致您丧失签证身\n份的活动，则您被视为基本符合签证要求。\n4\n第1 章\n非税法定义居民还是税法定义居民？\n刊物 519 (2023)\n", "免税学生的直系亲属也包含在内。参见前文\n“直系亲属” 定义，该内容载于外外国政府府相关关\n的个个人人。\n如果您在超过 5 个日历年的任何时间为免税\n教师、实习生或学生，您就不是 2023 年作为学\n生的免税个人，除非您满足以下两项要求。\n• 您确定，您不打算在美国永久居住。\n• 您基本符合您的签证要求。\n确定您是否证明打算在美国永久居住时，应\n予以考虑的事实和情况包括但不限于以下内容。\n• 您是否与外外国保持密密切切关关系系（后文予讨\n论）。\n• 您是否采取积极步骤，将您的身份从非移\n民转变为合法永久居民，后文与与外外国的密密切\n切关关系系予以讨论。\n如果您作为学生而具备资格将在美国的日期\n排除在外，则您必须向 IRS 提交完整填写的表格\n8843。参见下文表表格格 8843 的内容。\n职业运动员。为完成慈善体育赛事临时在\n美国居住的职业运动员为免税个人。慈善体育赛\n事为满足以下条件的赛事。\n• 主要目的是让具备资格的慈善组织获益。\n• 全部净收入将捐给慈善机构。\n• 志愿者基本履行所有工作。\n计算在美国的日期时，您只能排除您实际参\n加体育比赛的日期。您不能排除您在美国为活动\n练习、进行宣传活动或与活动有关的其他活动，\n或在活动之间旅行的日期。\n如果您作为职业运动员而具备资格将在美国\n的日期排除在外，则您必须向 IRS 提交完整填\n写的表格 8843。参见下文表表格格 8843 。\n表格 8843。如果因为您属于以下任何类别而\n排除在美国的日期，则必须提交完整填写的表\n格 8843。\n• 您因为医疗疾病或问题不能按计划离开美\n国。\n• 作为 “J” 或者 “Q” 类签证的教师或实\n习生，您临时居住在美国。\n• 作为 “F、” “J、” “M、” 或者 “Q”\n类签证的学生，您临时居住在美国。\n• 您是参加慈善体育赛事的职业运动员。\n将表格 8843 附于您的 2023 所得税纳税申\n报表。如果您不必提交申报表，则向以下地址发\n送表格 8843。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n您必须在提交表格 1040-NR 到期日前提交\n表格 8843。提交到期日在第第 7 章章予以讨论。如\n果要求您提交表格 8843 而您未及时提交表格\n8843，则您不能排除您作为职业运动员、或者\n因为您在美国期间患医疗疾病而在美国居住的日\n期。如果您能通过令人信服的清晰证据证明您采\n取合理的行动了解提交要求，并采取遵守这些要\n求的重要步骤，上述规定不适用。\n与外国的密切关系\n以下情况下，即使您通过实际居住测试，您也不\n被视为非税法定义居民：\n• 一年内您在美国居住的日期少于 183 天；\n• 一年内在外国拥有纳税住所；以及\n• 一年内您与您的纳税住所所在的一个外国\n的关系，相比与美国的关系更为密切（除\n非您与两个外国具有密切关系，后文予以\n讨论）。\n与两个外国的密切关系。如果您满足以下说有\n条件，您就可以证明您与两个外国（但不超过两\n个）具有密切关系。\n• 自一年的第一天起，您就在一个外国拥有\n一个纳税住所。\n• 您在一年内将您的纳税住所变更到另一个\n外国。\n• 一年剩余时间里，您在第二个外国继续拥\n有您的纳税住所。\n• 您在外国拥有一个纳税住所的期间，您和\n这两个国家的每个国家的关系比和美国的\n关系更密切。\n• 根据任何一个外国的税收法律，您作为居\n民，需要缴纳整年的税收；或者，您在该\n外国拥有一个纳税住所的期间，您作为居\n民，您需要缴纳这两个外国的税收。\n纳税住所。您的纳税住所使您的主要营业地、\n就业或工作岗位的一般区域，无论您在哪里拥有\n您的家庭住所。您的纳税住所是您作为雇员或自\n雇人个人长期或无限期工作的地方。如果由于您\n的工作性质，您没有固定或主要营业地，则您的\n纳税住所是您固定居住的地方。如果您不符合两\n种分类中任一分类，您就会被视为流动人员，您\n的纳税住所就是您工作的地方。\n为了确定您是否与外国有更密切的关系，您\n的纳税住所必须在整个当前年度内存在，并且必\n须位于您声称与外国有更密切联系的同一个外\n国。\n外国。确定您是否与外国有更密切联系时， \n“外国 (foreign country)” 是指：\n• 在联合国或美国以外的任何政府主权下的\n任何领土；\n• （根据美国法律确定的）外国的领海；\n• 与外国领海相邻的、以及根据国际法，外\n国对其拥有勘探和开发自然资源的专属权\n利的海底区域的海床和下层土；以及\n• 美国领土。\n建立更密切的关系。如果您或国税局认定您与\n外国的关系比与美国的关系更重要，则您将被认\n为与外国的关系比与美国的关系更密切。在确定\n您是否与外国拥有比与美国更重要的关系时，要\n考虑的事实和情况包括但不限于以下方面。\n1. 您在表格和文件上指定的居住国。\n2. 您提交的官方表格和文件的类型，例如表\n格 W-9、表格 W-8BEN 或者表格\nW-8ECI。\n3. 以下位置：\n• 您的永久住宅；\n• 您的家庭；\n• 您的个人物品，例如汽车、家具、衣\n服和珠宝；\n• 您当前的社会、政治、文化、职业或\n宗教关系；\n• 您的业务活动（构成您纳税住所的业\n务活动除外）；\n• 您持有驾驶执照的司法管辖区；\n• 您投票的司法管辖区；以及\n• 您捐款的慈善组织。\n无论您的永久住宅是一座房子、一间公寓还是一\n间带家具的房间，都无关紧要。无论您租赁它还\n是拥有它，都无关紧要。但是，重要的是，您的\n住宅在任何时候都持续可用，而不是仅供逗留。\n您不能拥有更密切的关系时。如果下列任何一\n种情况适用，您就不能声称您与外国有着更密切\n的关系。\n• 您亲自申请或在年内采取其他措施将您的\n身份更改为永久居民。\n• 您在当前年度有一份调整身份的未决申\n请。\n将您的身份转变为永久居民的步骤包括但不限于\n提交以下表格。\n• 表格 I-508 “放弃某些权利、特权、免税及\n豁免请求”。\n• 表格 I-485 “永久居住或调整身份的申\n请”。\n• 表格 I-130 “外国亲属申请”。\n• 表格 I-140 “外国工人移民申请”。\n• 表格 ETA-9089 “永久就业证明申请”。\n• 表格 ETA-9089，附录 A。\n• 表格 DS-230, “移民签证和外国人登记申\n请”。\n表格 8840。您必须将一份充分填写的表格\n8840 附于您的所得税申报表，声称您与一个或\n多个外国具有密切关系。\n如果您未提交申报表，发送表格至：\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n您必须在提交表格 1040-NR 到期日前提交\n表格 8840。提交到期日在下文第第 7 章章予以讨\n论。\n如果您未及时提交表格 8840，您就不能声\n称您与一个或多个外国具有密切关系。如果您能\n通过令人信服的清晰证据证明您采取合理的行动\n了解提交要求，并采取遵守这些要求的重要步\n骤，上述规定不适用。\n税收协定的效力\n双重身份居民。此处给出的规则决定您是否为\n税法定义居民，不凌驾于居住权税收协定的定\n义。如果您是双重身份居民纳税人，您仍可以所\n得税协定申请优惠。双重身份居民纳税人是指同\n时在美国和另一个国家的税法下居民的纳税人。\n两国间的所得税协定中必须包含解决居住地争议\n的条款（打破平局规则）。如果您在税收协定下\n被视为外国居民，那么在计算美国所得税时，您\n就被视为非税法定义居民。除了计算您的税收目\n的外，您将被视为税法定义居民。例如，在此讨\n论的规则不影响您的居住期，该内容载于下文\n双重身身份份外外国人人的内容。\n备注。在某些情况下，当个人根据相关税收\n协定中的打破平局规则被视为非税法定义居民\n时，可能会触发第 877A 节的弃籍税。参见下文\n的弃弃籍税税。\n需要填报的信息。如果您是双重身份纳税人，\n您申请协定优惠，您必须使用表格 1040-NR 并\n随附表格 8833 提交申报表，并作为非税法定义\n的居民计算您的税收。双重身份居民纳税人也具\n备资格享受美国有关机构的援助。参见税收程序\n2015-40, 2015-35 I.R.B.236，位于 IRS.gov/irb/\n2015-35_IRB#RP-2015-40 （英文文），或其后续\n版本。\n参见第 9 章报告申请的税税收收优优惠，了解有关\n报告协定优惠的更多信息。\n部分来自巴巴多斯、匈牙利、牙买加的学生和实\n习生。根据美国与巴巴多斯、匈牙利和牙买加\n的所得税协定，来自这些国家的非居民外国学\n生，以及来自牙买加的实习生，有资格选择在美\n国税收方面被视为税法定义的居民。参见第第\n901 号号刊物（英文文），了解其他信息。如果您\n有资格作出选择，可填妥表格 1040，并在您的\n申报表附上已签署的选择声明。本刊物中所述有\n关税法定义的居民的规则适用于您。一旦做出决\n刊物 519 (2023)\n第1 章\n非税法定义居民还是税法定义居民？\n5\n", "定，只要您仍具备资格，选择就会生效，您必须\n获得美国主管当局的许可才能终止选择。\n备注。自 2023 年 1 月 8 日起，美国与匈牙\n利之间的税收协定已根据协定的终止条款终止。\n因此，从 2024 年 1 月 1 日开始的纳税年度，来\n自匈牙利的学生和受训人员将不再享有这一选\n择。请参阅上文新内容下的与与匈匈牙牙利利的 1979 年税\n税务协定定的终止。\n双重身份外国人\n在同一纳税年度，您可以同时既是非税法定义的\n居民又是税法定义的居民。这种情况通常发生在\n您到达或离开美国的那一年。拥有双重居民身份\n的外国人可参见第第 6 章章，了解有关双重居民身\n份纳税年度提交申报表的信息。\n居住第一年\n如果您在该日历年是美国居民，但在前一个日历\n年的任何时间您都不是美国居民，则您仅在从居\n住开始日期开始的日历年部分期间是美国居民。\n在此日期之前的部分时间内，您是非税法定义居\n民。\n根据实际居住测试居住开始日期。如果您在某\n一日历年中通过实际居住测试，则您的居住开始\n日期通常是您在该历年出现在美国的第一天。但\n是，如果在这些日期里，您确定以下情况，您就\n不必计算您在美国居住的最多 10 天时间：\n• 您与外国的关系相比与美国的关系更紧\n密，以及\n• 您的税收住所在该外国。\n参见上文与与外外国的密密切切关关系系。\n在确定您是否可以排除最多 10 天时，以下\n规则适用。\n• 您可以从多个居住期间排除日期，只要所\n有期间的总天数不超过 10 天。\n• 如果不能排除连续居住日期内的所有日\n期，则不能排除该期间内的任何日期。\n• 尽管您可以在确定您的居住开始日期时排\n除最多 10 天居住时间，但在确定您是否满\n足实际居住测试时，您必须包括这些日\n期。\n示例。 Ivan Ivanovich 是俄罗斯公民。 \nIvan 于 2023 年 1 月 6 日首次来到美国参加商务\n会议，并于 2023 年 1 月 10 日返回俄罗斯。\nIvan 的税收住所仍在俄罗斯。2023 年 3 月 1 \n日，Ivan 搬到美国，当年剩余时间居住在这\n里。Ivan 能够在 2023 年 1 月 6 日至 10 日与俄\n罗斯建立更密切的联系。因此，Ivan 的居住开\n始日期为 2023 年 3 月 1 日。\n声明要求排除最多 10 天的居住期。如果您\n为了您的额居住开始日期而排除在美国最多 10 \n天的居住期，您必须向国税局提交一份声明。您\n必须在本声明上签字并注明日期，并包括一份澄\n清，说明本声明是在倘若作伪证便受处罚的情况\n下做出的。本声明必须含以下信息（如适用）。\n• 您的姓名、地址、美国报税人识别号码 \n(TIN)（如有）和美国签证号（如有）。\n• 您的护照号码和签发该护照的国家名称。\n• 本声明适用的纳税年度。\n• 您当年居住在美国的第一天。\n• 计算您居住的第一天时排除的日期。\n• 有足够的事实证明，在您被排除在外的期\n间，您一直在某个国家纳税，并且与另一\n个国家有更密切的关系。\n将必要的声明随附您的所得税申报表上。如\n果不需要提交申报表，将声明发送至以下地址。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n您必须在提交表格 1040-NR 到期日前提交\n表格该声明。提交到期日在第第 7 章章予以讨论。\n如果您未上文解释提交必要的声明，您就不\n能声称您与外国或其他国家有更紧密的关系。因\n此，您在美国居住的第一天就是出现在美国的第\n一天。如果您能通过令人信服的清晰证据证明您\n采取合理的行动了解提交声明的要求，并采取遵\n守这些要求的重要步骤，上述规定不适用。\n绿卡测试居住开始日期。如果您在日历年的任\n何时间通过绿卡测试，但未通过该年实际居住测\n试，您的居住开始日期，是您作为合法永久居民\n居住在美国的日历年的第一天。\n如果您既通过实际居住测试和绿卡测试，您\n的居住开始日期是您在美国进行实际居住测试或\n作为合法永久居民当年第一天较早者。\n上年居住。如果您在上一历年的任何时间是税\n法定义居民，并且您在本年度的任何时间是税法\n定义居民，则您将在本年度开始时被视为税法定\n义居民。无论您是实际居住测试还是绿卡测试的\n居民，上述规定都适用。\n示例。 Robert Bach 是瑞士公民。Robert \n于 2022 年 5 月 1 日首次以居民身份来到美国，\n并一直到 2022 年 11 月 5 日才返回瑞士。\nRobert 于 2023 年 3 月 5 日，以合法永久居民\n身份返回美国，目前仍居住在美国。在 2023 日\n历年，Robert 美国居住权视为从 2023 年 1 月 1 \n日开始，因为 Robert 在 2022 年获得居住权。\n首年选择\n如果未通过 2022 年或 2023 年绿卡测试或实际\n居住测试，以及您没有选择被视为 2022 年任何\n时间的居民，但您通过 2024 年实际居住测试，\n您可以选择被视为 2023 年部分时间的美国居\n民。若要作出此项选择，您必须：\n1. 2023 年在美国连续居住 31 天；以及\n2. 从 31 天期限的第一天起至 2023 年最后一\n天止，在美国居住至少 75% 天数。对于此 \n75% 要求，您最多可以将离开美国的 5 天\n视为在美国居住的天数。\n计算上述第 (1) 项和第 (2) 项在美国的日期\n时，不要计算上文 ““在美美国的日期””项下讨论\n的任何例外情形下在美国的日期。\n如果您选择第一年，则您 2023 年的居住权\n开始日期为您用以具备选择资格的最早 31 天期\n间（见上述第 (1) 项描述）的第一天。该年剩余\n时间，您被视为税法定义居民。如果您在美国居\n住超过 31 天期间，并且在上述每一期满足第\n(2) 项条件，您的居住权开始日期是首个 31 天\n期间的第一天。如果您在美国居住超过 31 天期\n间，并且在后来 31 天期间，满足上述第 (2) 项\n条件，您的居住权开始日期是后来 31 天期间的\n第一天。\n备注。您不必结婚也可作出这项选择。\n示例 1。 Juan DaSilva 是菲律宾公民。\nJuan 于 2023 年 11 月 1 日首次来到美国，并在\n美国居住连续 31 天（从 2023 年 11 月 1 日到\n12 月 1 日）。Juan 于 12 月 1 日返回菲律宾，\n于 2023 年 12 月 17 日又回到美国。Juan 在当\n年剩余时间里一直待在美国。2024 年期间，\nJuan 通过实际居住测试，成为税法定义居民。\nJuan 因为在 2023 年在美国连续居住 31 天（从\n11 月 1 日至 12 月 1 日），在美国居住时间占从\n31 天期间的第一天后（含）日期至少 75% \n(0.75)（在美国居住共 46 天，除以从 11 月 1 日\n至 12 月 31 日期间 61 天，等于 75.4% \n(0.754)），所以 Juan 可以为 2023 年作出首年\n选择。Juan 作出首年选择，Juan 的居住权开\n始日期为 2023 年 11 月 1 日。\n示例 2。事实与示例 1 中的相同，除非\nJuan 也在 12 月 24 日、25 日、29 日、30 日和 \n31 日未在美国。因为按 75% (0.75) 要求，最多\n5 天不在美国就视为不在美国的日期，所以\nJuan 可以为 2023 年作出首年选择。\n为 2023 年作出首年选择需要的声明。您必\n须随附表格 1040 或表格 1040-SR，为 2023 年\n作出首年选择。声明必须包括您的姓名和地址，\n并说明以下事项。\n• 您为 2023 年作出首年选择。\n• 您在 2022 年不是税法定义居民。\n• 您在 2024 年通过实际居住测试，成为税法\n定义居民。\n• 在美国的 2024 年日期数量。\n• 2023 年期间，您在美国的 31 天期间和持\n续期间的日期。\n• 2023 年期间，您视为在美国的日期而实际\n不在美国的日期。\n在您通过 2024 年实际居住测试前，您不能提交\n表格 1040 或表格 1040-SR 或声明。如果您截至\n2024 年4 月15 日仍未通过 2024 年的测试，您\n可以请求将递交 2023 年《表格1040》或《表\n格1040-SR》的时间延期至您通过该测试后的\n一段合理期间。若要申报延期至 2024 年 10 月 \n15 日，请使用表格 4868。您可以提交纸质表\n格，或者使用表格 4868 说明中解释的其中一个\n电子申报选项。就此延期而言，您应当支付您预\n计 2023 年所欠的已计算的税收金额，犹如您一\n整年都是非税法定义居民。您可以使用表格\n1040-NR 来计算税收。在表格 4868 中输入税\n收金额。如果您未缴纳应缴税收，向您收取您的\n报税表固定到期日前未付税收的利息，还可向您\n收取滞纳金罚款。\n一旦您作出首年选择，未经国税局批准，您\n就不能撤销。\n如果您不按此处讨论的程序选择首年，您将\n被视为 2023 全年的非税法定义居民。但是，如\n果您能通过令人信服的清晰证据证明您采取合理\n的行动了解提交程序，并采取遵守这些程序的重\n要步骤，上述规定不适用。\n选择税法定义居民身份\n如果您是双重身份的外国人，如果以下所有条件\n适用，您可以选择全年被视为税法定义居民。\n• 您在年初就是非税法定义的居民。\n• 您在年末是税法定义的居民或美国公民。\n• 您在年末与美国公民或税法定义的居民结\n婚。\n• 您的配偶与您一起作出选择。\n其中包括以下情况：您和配偶在纳税年度年初都\n是非税法定义的居民；您和配偶在纳税年度年末\n都是税法定义的居民。\n备注。如果您在年末是单身，您不能作出\n此项选择。\n如果您作出此项选择，以下规则适用。\n• 就所得税而言，您和配偶在全年都被视为\n税法定义居民。\n• 您和配偶要为来自全世界的收入纳税。\n• 您和配偶必须提交您的选择年份的共同报\n税表。\n• 您和配偶都不能在以后纳税年度做出此项\n选择，即使您们已经分居、离婚或再婚。\n6\n第1 章\n非税法定义居民还是税法定义居民？\n刊物 519 (2023)\n", "• 第 6 章中双重身份纳税人的特别说明与限限\n制不适用于您。\n备注。如果在纳税年度末，一个配偶为非\n税法定义居民，另一个是美国公民或居民，类似\n选择可用。参见下文非非税税法法定定义义居居民民配偶视为税\n税法法定定义义居居民民的内容。如果您先前作出选择，并\n且仍然有效，则您无需作出在此解释的选择。\n作出选择。您们应当将配偶两人签字的声明随\n附于选择年份的共同报税表。本声明必须含以下\n信息。\n• 一份澄清，说明您们二人均具备资格作出\n选择，您们选择在整个纳税年度被视为税\n法定义居民。\n• 每个配偶的姓名、地址和 TIN （社会安全\n号码 (SSN) 或个人报税识别号码 (ITIN)）。\n（如果一位配偶死亡，其中包含为死亡配\n偶作出选择之人的姓名和地址。）\n您通常在提交您们的共同报税表时作出选\n择。但是，您也可以填写表格 1040-X 修改过的\n美国个人所得税报税表。随附表格 1040 或表格\n1040-SR 并输入 “修改过的版本” 在修订报税\n表顶部。如果您选择提交修改过的报税表，您和\n配偶还必须修订您在作出选择的年份之后提交的\n任何报税表。\n通常，您必须在您提交原始美国所得税报税\n表日期后 3 年，或者您缴纳该年度所得税日期\n后 2 年（以较迟者为准），提交修订版共同报\n税表。\n最后一年居住\n如果您在 2023 年是美国居民，但在 2024 年任\n何时间不是美国居民，您在您的居住终止日期不\n再是美国居民。您的居住终止日期为 2023 年 \n12 月 31 日，除非您符合下文讨论的较早日期。\n较早居住终止日期。您符合早于 12 月 31 日的\n居住终止日期。本日期：\n1. 如果您通过实际居住测试，为 2023 年您本\n人身在美国的最后一天。\n2. 如果您通过绿卡测试，为 2023 年您不再是\n美国合法永久居民的第一天；或者\n3. 如果您通过两项测试，为第 (1) 项和第 (2) \n项较迟者。\n备注。根据适用的打破平局规则条款在另一\n个国家申请居民身份，也可能导致居住终止日期\n早于 12 月 31 日。\n只有在以下情况下，您才可以使用本日期：\n2023 年剩余时间里，您的纳税住所在外国，您\n与该外国的关系更为密切。参见上文与与外外国的密密切\n切关关系系。\n不再是合法永久居民的 LTR 受到特别报\n告要求和税收规定的规限。参见第 4 章弃\n弃籍税税。\n终止居住。若要了解您居住终止日期相关\n信息，参见前 LTR 该内容载于第 4 章 2008 年 6 \n月 16 日后离境。\n最低居住时间。如果您是税法定义居民，因为\n您通过实际居住测试，您有资格使用较早的居住\n终止日期，您可以排除在美国的实际居住 10 \n天，确定您的居住终止日期。在确定您是否可以\n排除最多 10 天时，以下规则适用。\n• 您可以从多个居住期间排除日期，只要所\n有期间的总天数不超过 10 天。\n• 如果不能排除连续居住日期内的所有日\n期，则不能排除该期间内的任何日期。\nCAUTION\n!\n• 尽管您可以在确定您的居住终止日期时排\n除最多 10 天居住时间，但在确定您是否满\n足实际居住测试时，您必须包括这些日\n期。\n示例。 Lola Bovary 是马耳他公民。Lola \n于 2023 年 3 月 1 日首次来到美国，居住到\n2023 年 8 月 25 日。2023 年 12 月 12 日，Lola \n来美国度假，2023 年 12 月 16 日返回马耳他。\nLola 从 2023 年 8 月 25 日离开美国开始，能够\n在 2023 年剩余时间内与马耳他建立更密切的联\n系。 Lola 是通过实质性居住测试的居民，因为 \nLola 在美国居住了 183 天（3 月 1 日至 8 月 25 \n日期间 178 天，外加 12 月的 5 天）。但是，\nLola 在确定其居住终止日期时，可以将其 12 月\n份访问美国的时间排除在外，因此 Lola 的居住\n终止日期为 2023 年 8 月 25 日。\n第二年居住。如果您在 2024 年任何时间为美\n国居民，並且在 2023 年任何时间为美国居民，\n您到 2023 年末均被视为居民。无论您在 2023 \n年与外国的关系是否比美国更密切，也无论您是\n通过实际居住测试或绿卡测试的居民，以上规定\n都适用。\n需要确定您居住终止日期的声明。您必须向国\n税局提交声明，确定您的居住终止日期。您必须\n在本声明上签字并注明日期，并包括一份澄清，\n说明本声明是在倘若作伪证便受处罚的情况下做\n出的。本声明必须含以下信息（如适用）。\n• 您的姓名、地址、TIN（如有）和美国签证\n号（如有）。\n• 您的护照号码和签发该护照的国家名称。\n• 本声明适用的纳税年度。\n• 您当年居住在美国的最后一天。\n• 充足的事实，证明当年您在美国居住的最\n后一天后，或者当年放弃或取消您作为合\n法永久居民身份后，您在外国拥有您的纳\n税住宅，与该国拥有更密切的关系。\n• 您的合法永久居民身份放弃或取消的日\n期。\n• 充足的事实（包括相关文件副本），证明\n您的合法永久居民身份已放弃或取消。\n• 如果您可以排除日期，如上文最最低低居居住住时\n间所讨论的，则纳入您排除这些日期的日\n期，以及以下充足的事实：证明在您被排\n除在外的期间，您在外国拥有您的纳税住\n宅，与该国拥有更密切的关系。\n将必要的声明随附您的所得税申报表上。如\n果不需要提交申报表，将声明发送至以下地址。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n您必须在提交表格 1040-NR 到期日或之前提\n交声明。提交到期日在第第 7 章章予以讨论。\n如果您未上文解释提交必要的声明，您就不\n能声称您与外国或其他国家有更紧密的关系。如\n果您能通过令人信服的清晰证据证明您采取合理\n的行动了解提交声明的要求，并采取遵守这些要\n求的重要步骤，上述规定不适用。\n非税法定义居民配偶视为税\n法定义居民\n如果在纳税年度结束时，您已婚，且配偶一方是\n美国公民或税法定义的居民，另一方是非税法定\n义居民，您可以选择将非税法定义居民配偶视为\n税法定义居民。其中包括以下情况：纳税年初，\n一位配偶是非税法定义居民，但在年末是税法定\n义的居民，另一方在年末是税法定义居民。\n如果您作出这项选择，您和配偶被视为整个\n纳税年度的所得税居民。您和配偶均不能根据任\n何税收协定主张为非美国公民。您们二人均需缴\n纳来自全世界收入的税收。您们必须提交您们选\n择的年度的共同所得税报税表，但您和配偶可以\n在以后年度提交共同或单独报税表。\n如果您提交本项规定项下的共同报税\n表，第 6 章中双重身份纳税人的特别说\n明和限制不适用于您。\n示例。 Bob 和 Sharon Williams 已婚，二\n人在年初均为非税法定义居民。6 月，Bob 成为\n税法定义居民，该年剩余时间一直都是税法定义\n居民。Bob 和 Sharon 二人通过将声明附于他们\n的共同报税表，选择被视为税法定义居民。Bob \n和 Sharon 必须提交二人选择的年份的共同报税\n表，但他们可以提交以后年度的或者共同报税表\n或者单独报税表。\n如何作出选择\n将配偶两人签字的声明随附于选择适用的第一纳\n税年度的共同报税表。本声明应含以下信息。\n• 一份澄清，说明在您们的纳税年度最后一\n天，一位配偶是非税法定义居民，另一位\n是美国公民或税法定义的居民，您们选择\n在整个纳税年度被视为税法定义居民。\n• 每个配偶的姓名、地址和 TIN。（如果一位\n配偶死亡，其中包含为死亡配偶作出选择\n之人的姓名和地址。）\n修改过的报税表。您通常在提交您们的共同报\n税表时作出选择。但是，您可以通过在表格\n1040-X 上提交共同修订纳税表，作出选择。随\n附表格 1040 或表格 1040-SR 并注明 “修订\n版” 在修订报税表顶部。如果您选择提交修改\n过的报税表，您和配偶还必须修订您在作出选择\n的年份之后提交的任何报税表。\n通常，您必须在您提交原始美国所得税报税\n表日期后 3 年，或者您缴纳该年度所得税日期\n后 2 年（以较迟者为准），提交修订版共同报\n税表。\n暂停选择。\n如果任一配偶在（您作出选择的纳税年度之后）\n任何纳税年度任何时间为美国公民或税法定义的\n居民，则视为税法定义居民的选择，在该纳税年\n度暂停。如果任一配偶符合第第 7 章章讨论的非税\n法定义居民的申报要求，意味着每位配偶必须作\n为非税法定义居民，提交该年的额单独报税表。\n示例。 Dick Brown 在 2020 年 12 月 31 日\n是税法定义居民；并与非税法定义居民 Judy 结\n婚。他们可以选择将 Judy 视为税法定义居民，\n已提交 2020 年和 2021 年共同所得税报税表。\n2022 年 1 月 10 日，Dick 成为非税法定义居\n民。Judy 在整个期间仍为非税法定义居民。由\n于 Dick 在 2022 年的部分时间里是税法定义居\n民，所以 Dick 和 Judy 二人可以提交该年度的\n联合或单独报税表。但是，由于 Dick 和 Judy \n在 2023 期间均不是税法定义居民，所以他们的\n选择在该年被暂停。如果二人均不满足第 7 章\n讨论的非非税税法法定定义义的居居民民的提交要求，他们必\n须作为 2023 年非税法定义居民提交单独的报税\n表。如果 Dick 在 2024 年再次成为税法定义居\n民，则他们的选择不再被暂停。\nCAUTION\n!\n刊物 519 (2023)\n第1 章\n非税法定义居民还是税法定义居民？\n7\n", "结束选择。\n一旦作出被视为税法定义居民的选择，该选择就\n适用于以后所有年度，除非暂停（如上文暂停停\n选择下的解解释）或者采用以下一种方式予以结\n束。\n如果以下列方式结束选择，任一配偶均不得\n在任何以后纳税年度作出此项选择。\n1. 撤销。任一配偶都可以撤销任何纳税年度\n的选择，只要其在提交该纳税年度报税表\n的到期日前撤销即可。撤销选择的配偶必\n须随附签字声明，澄清选择已撤销。声明\n中必须包含每个配偶的姓名、地址和 \nTIN。（如果一位配偶死亡，其中包含为死\n亡配偶撤销选择之人的姓名和地址。）声\n明还必须包含任何配偶居住的、或任何配\n偶收到收入的不动产所在的、拥有配偶共\n同财产法律的任何州、外国和领土的名\n单。提交以下声明。\na. 如果撤销选择的配偶必须提交报税\n表，则在撤销选择生效的第一年的报\n税表上随附声明。\nb. 如果撤销选择的配偶不必提交报税\n表，却提交了报税表（例如，为获得\n退税），则将声明随附报税表。\nc. 如果撤销选择的配偶不必提交报税\n表，却提交退税申请，则将声明发送\n至您提交最后共同报税表的国税局服\n务中心。\n2. 死亡。任何配偶死亡，则自配偶死亡年度\n有第一个纳税年度开始，结束选择。但\n是，如果在世配偶为美国共鸣或居民，作\n为在世配偶，有权享受共同税率，则在使\n用这些共同税率的最后一年结束前，该选\n择不结束。如果配偶双方在同一纳税年度\n死亡，则选择在配偶双方死亡纳税年度结\n束后第一天结束。\n3. 合法分居。按离婚或分居赡养费法令规定\n的合法分居，自合法分居发生纳税年度开\n始，结束选择。\n4. 不充足记录。如果任一配偶在任何纳税年\n度未保存充足的账簿、记录或确定正确所\n得税责任、或提供访问此等记录充足访问\n权的必要其他信息，则国税局可终止该年\n度的选择。\n来自美属萨摩亚或波多黎各\n的外国人\n如果您在整个纳税年度期间为非税法定义居民，\n并且是美属摩萨亚或波多黎各真正居民，根据税\n法定义居民的规则，除了某些例外情形，您需要\n缴税。若要了解更多信息，参见第第 5 章章美属摩\n萨亚或波多黎各真正居民。\n如果您在整个纳税年度为来自美属摩萨亚或\n波多黎各非税法定义居民，并且不具备美属摩萨\n亚或波多黎各真正居民资格，您应作为非税法定\n义居民纳税。\n先前是美属摩萨亚或波多黎各真正税法定义\n的居民，根据税法定义的居民规则需要纳税。\n2.\n收入来源\n介绍\n您确定您的外国人身份后，必须确定您的收入来\n源。本章帮您确定纳税年度您可能收到的不同类\n型收入的来源。\n主题\n本章讨论的是：\n• 收入来源规则，以及\n• 社区收入。\n本章还讨论在已由共同财产法的国家定居的已婚\n个人的特别规则。\n税法定义居民\n税法定义的居民的收入通常以美国公民相同的方\n式纳税。如果您是税法定义的居民，您必须在美\n国报税表上填报所有利息、股息、工资或其他服\n务报酬、物业租金收入或版税收入以及其他类型\n的收入。您必须报告从美国境内境外来源获得的\n这些金额。\n非税法定义居民\n非税法定义居民仅按其来自美国境内的来源收\n入，以及按与在美国开展贸易或业务有关的某些\n收入征税（参见第第 4 章章）。\n确定适用于大多数非税法定义居民的美国来\n源收入的一般规则，见表表 2-1。以下讨论涵盖一\n般规则和这些规则的例外情形。\n并非所有来自美国的收入都要纳税。参\n见第第 3 章章。\n利息收入\n通常，美国来源利息收入包括以下项目。\n• 税法定义居民或国内公司的债券、票据或\n其他有息债务的利息。\n• 在纳税年度内任何时间从事美国贸易或业\n务的国内外合伙企业或外国公司支付的利\n息。\n• 原始发行折价 (OID)。\n• 来自州、哥伦比亚特区或美国政府的利\n息。\n付款的地点或方式在确定收入来源时无关紧\n要。\n在证券借贷交易或出售回购交易中支付给证\n券转让人的替代利息付款，其来源与转让证券的\n利息来源相同。\n例外情形。通常，美国来源利息收入不包括以\n下项目。\n1. 税法定义的居民或国内公司在 2011 年 8 月 \n10 日前发行的债务支付的利息，如果在支\n付利息之前的纳税人纳税年度结束的 3 年\n内，纳税人总收入至少 80% (0.80)：\nTIP\n表 2-1。非税法定义居民收入的来源规则摘要\n收入项目\n确定来源的因素\n薪资、工资、其他报酬\n履行服务地\n营业收入：\n个人服务\n履行服务地\n存货销售—已购买\n销售地\n存货销售—已生产\n生产地\n利息\n付款人的住所\n股息\n无论是美国公司还是外国公司\n租金\n财产地址\n版税：\n自然资源\n财产地址\n专利、办税等\n财产使用地\n不动产销售\n财产地址\n个人财产销售\n卖方的纳税住所（但是，参见下文个个人人财\n产，了解例外情形）。\n由于缴款的养老金分配\n赚取养老金的服务履行地\n养老金缴款投资收益\n养老金信托地址\n销售自然资源\n基于出口终端产品公允市值的分配。若要了解\n详情，参见法规第 1.863-1(b) 节。\n 例外情形包括：如果在宣布股息年度的前 3 个纳税年度内，外国公司的总收入中至少有 25% \n与美国的贸易或业务有效关联，则该公司派发的部分股息来自美国。适用于股股息息等价价款款的特特殊殊\n规则。\n8\n第2 章\n收入来源\n刊物 519 (2023)\n", "a. 来自美国以外的来源；以及\nb. 是由于个人或公司在外国或美国领土\n积极进行贸易或业务。\n但是，如果下列任何一项适用，该利息\n将视为美国来源的利息收入。\na. 利息的接收人与该税法定义的居民或\n国内公司有关。参见第 954(d)(3) 节关\n于 “相关个人”定义。\nb. 义务条款在 2011 年 8 月 9 日后经过大\n幅修改。义务期限的任何延长都被视\n为大幅修改。\n2. 国内公司或国内合伙企业的外国分公司通\n过在互助储蓄银行、合作银行、信用合作\n社、国内建筑和贷款协会、以及根据联邦\n或州法律作为储蓄和贷款或类似协会特许\n和监督的其他储蓄机构的存款或取款账户\n上支付的利息，如果支付或贷记的利息可\n由该协会予以扣除。\n3. 在国内公司或国内合伙企业外国分支机构\n存款的利息，但该分支机构必须从事商业\n银行业务。\n股息\n大多数情况下，从国内公司收到的股息收入，为\n美国来源的收入。来自外国公司的股息收入，通\n常为外国来源的收入。第二项规则的例外情形在\n下文予以讨论。\n在证券借贷交易或出售回购交易中支付给证\n券转让人的替代股息付款，其来源与转让证券的\n分配来源相同。\n例外情況。如果在宣派股息之前到纳税年\n度结束为止的 3 年期内，外国公司 25% 以上总\n收入与在美国的贸易或业务密切相关，则从外国\n公司收到的股息的一部分为美国来源的收入。如\n果公司是在选派股息前不到 3 年成立的，使用\n其成立时的总收入。将股息乘以以下分数，确定\n美国来源的收入部分。\n外国公司的总收入在三年内与美国贸易或业务相关\n外国公司在该期间来自所有来源的总收入\n股息等价款。美国来源股息也包括股息等价\n款。股息等价款包括：\n• 根据证券借贷交易、出售回购交易或实质\n上类似的交易支付的替代股息；\n• 指根据指定的名义主合同 (NPC) 支付的美\n国来源股息付款；或者\n• 指根据指定的股票挂钩票据 (ELI) 支付的美\n国来源股息付款；或者\n如果纳税人为合同项下产期方，则股息等价\n金额付款包括涉及美国来源股息的总额，以及用\n于计算根据合同转让给或来自纳税人的任何净金\n额的任何总金额。因此，即使纳税人已支付净\n额，或者由于净额为零而没有支付任何金额，也\n可以视为收到股息等价付款。\n在 2023 年，如果合同为 “delta one” 交\n易，NPC 或 ELI 通常分别是特定 NPC 或特定\nELI。通常，delta 是 NPC 或 ELI 公允市值的变\n化与合同提及股票数量的公允市值小变化之比\n率。通常，特定 NPC 或特定 ELI 的股息等价物\n金额是每股股息金额乘以合同提及股票数量，再\n乘以合同的 delta。特殊规则适用于复杂合同。\n参见条例第 1.871-15 和通知 2020-03,了解其他\n信息。\n债务担保。\n为提供 2011 年 9 月 27 日之后发行的债务担保\n直接或间接收到的款项，如果付款人为下述者，\n则为美国来源收入：\n1. 非法人居民或美国公司，或者\n2. 如果金额与美国的贸易或业务行为密切相\n关，则为外国人。\n若要了解更多信息，参见第 861(a)(9) 节。\n个人服务\n在美国履行服务的所有薪资和任何其他报酬，均\n视为源自美国。本条规则的唯一例外情形见下文外\n外国人人、组织、或办事处的员工及上文船船员所\n述。\n如果您是一名员工，并因在美国境内和境外\n履行的劳务或个人服务收到报酬，在确定报酬来\n源时特殊规则适用。报酬（除某些附加福利）按\n时间计算。某些附加福利（例如住房和教育）是\n按地理位置计算的。\n或者，可能允许您使用另一种基础来确定报\n酬的来源。参见下文替代基础的内容。\n多层次营销。某些公司通过多层次营销安排销\n售产品，以至于赞助下层经销商的上层经销商，\n有权根据下层经销商的某些活动从公司获得一笔\n款项。通常，根据事实，这些多层次营销公司支\n付给独立（非员工）分销商（上层经销商）的款\n项是基于他们赞助的人员（下层经销商）的销售\n或购买行为，构成在招聘、培训、并支持较低层\n次的分销商方面履行个人服务的收入。该收入的\n来源一般是根据上层经销商提供的服务的地点而\n定，根据事实，可以视为多年报酬，其中收入的\n来源是在该报酬归属的期间内确定的。\n自雇人个人。如果您是自雇人，在大多数正确\n反映您的具体案例的事实和情况下正确收入来源\n的基础上，确定您的自雇劳务或个人服务的报酬\n来源。许多情况下，根据事实和情况，需要根据\n时间作出下述分配。\n时间基础\n使用时间基础来计算您的美国来源报酬（除地\n理位位置置基础中讨论的附加加福福利利）。将您的总报酬\n（除基于地理位置的附加福利）乘以以下分数。\n一年内您在美国履行服务的天数\n一年内您在履行服务的总天数\n上述分数中，您可以使用少于一天的时间单\n位（如适用）。报酬发放期不必为一年。相反，\n如果您能够令 IRS 满意，证明您可以使用另一个\n不同的、独立的、连续的时间段更合适，则您可\n以使用该时间段。\n示例 1。 Christina Brooks 为荷兰居民，在\n纳税年度为美国工作 240 天。Christina 收到\n80,000 美元报酬。这些报酬不属于附加福利。\nChristina 在美国履行 60 天服务，在荷兰履行 \n180 天。如果使用时间基础来确定报酬来源，其\n中 20,000 美元（80,000 美元× 60/240）为美国\n来源收入。\n示例 2。 Rob Waters，南非居民，受雇于\n一家公司。其年薪为 100,000 美元。这些报酬\n不属于附加福利。该年第一季度，Rob 完全在\n美国工作。4 月 1 日，Rob 被调往新加坡，在新\n加坡工作到该年结束。Rob 能够确定该年的第\n一季度和最后 3 个季度是两个独立的、不同\n的、连续的时间段。因此，Rob 年薪中的 \n25,000 美元（0.25 × 100,000 美元）属于该年\n的第一季度。由于该季度 Rob 完全在美国工\n作，全部这笔收入都是美国来源收入。剩余\n75,000 美元属于该年最后 3 个季度。这三个季\n度期间，Rob 在新加坡工作 150 天，在美国工\n作 50 天。Rob 在美国的定期服务并没有导致不\n同的、独立的和连续的时间段。75,000 美元\n中，12,500（75,000 × 30/180）为美国来源收\n入。\n多年的报酬。多年多年报酬来源一般是根据应\n归属于该报酬期间的时间基础来确定的。多年报\n酬是指包含在您 1 个纳税年度的收入中，但可\n归属于 2 个以上纳税年度的报酬。\n您基于您的案例的事实和情况，来确定报酬\n归属的期间。例如，具体有关包括若干日历年的\n时间段的报酬金额可归属于整个多年期。\n用多年总报酬乘以分数，计算出视为源自美\n国来源的报酬金额。分数的分子是您在美国就项\n目履行的劳务或个人服务的天数（或少于一天的\n时间单位（如适用））。分数的分母是您在美国\n就项目履行的劳务或个人服务的天数（或少于一\n天的时间单位（如适用））。\n地理位置基础中讨论的附加福利\n作为一名员工，您所获得的以下附加福利的报酬\n是按地理位置划分的。\n• 住房。\n• 教育。\n• 本地交通。\n• 退税。\n• 危险工作或艰苦工作工资，定义见规则第\n1.861-4(b)(2)(ii)(D)(5) 节。\n• 迁移费用报销。\n附加福利的金额必须是合理的，您必须用充分的\n记录或充分的证据来证实它们。\n主要工作地点。上述附加福利，除退税和危险\n工作或艰苦工作工作外，都是基于您的主要工作\n地点。您的主要工作地通常是您花费最多工作时\n间的地方。这里可能是您的办公室、工厂、商\n店、车间或其他地点。如果您没有度过大部分工\n作时间的地点，您的主要工作地点就是您的工作\n重心之地，例如您报告的上班地方或者需要您将\n工作设为 “base (重心)” 的其他地方。\n如果您在任何时间拥有一份以上工作，您的\n工作地点要具体问题具体分析。需要考虑的更重\n要因素是：\n• 您在每个地方花费的总时间，\n• 您在每个地方所做的工作量，以及\n• 您在每个地方赚的金钱。\n住房。住房附加福利的来源取决于您的主要工\n作地的位置。住房附加福利包括仅针对以下事项\n支付给您或您的代表（以及您的家人，如果您的\n家人与您一起居住）款项。\n• 租金。\n• 公用事业（电话费除外）。\n• 不动产和个人财产险。\n• 根据第 164 节或第 216(a) 节不可减免的占\n用税。\n• 获得租赁权不可退还的费用。\n• 家具和设备附件租金。\n• 房屋修葺。\n• 居民停车。\n• 由雇主以实物形式提供的房屋的公允平租\n金价值。\n住房附加福利不包括：\n• 可抵扣的利息和税收（包括共同租房公司\n的租户股东的可抵扣利息和税收）；\n刊物 519 (2023)\n第2 章\n收入来源\n9\n", "• 购买财产的成本，包括抵押贷款的本金\n款；\n• 家务劳动（女佣、园丁等）的成本；\n• 付费电视订阅；\n• 提高财产价值或明显延长财产寿命的修缮\n费和其他费用；\n• 购买家具和设备附件；\n• 财产、修缮的折旧、摊销；\n• 从您的总收入扣除的膳食或住宿费；或者\n• 您作为迁移费用扣除的膳食或住宿费。\n只有在您是现役陆海军三军军人及因工作地\n点永久改更而搬迁的情况下，才可扣除迁移费\n用。\n教育。您的被抚养人教育费用的教育附加福利\n来源，取决于您的主要工作地点。教育附加福利\n包括仅用于以下在中小学的教育费用付款。\n• 学费、杂费、学术辅导、为有特殊需要学\n生提供的特殊需要服务、书籍、用品和其\n他设备等费用。\n• 学校要求或提供的与入学或上课有关的食\n宿和制服费。\n本地交通。本地交通附加福利的来源取决于您\n的主要工作地的位置。您的本地交通附加福利是\n作为您或配偶或被抚养人在您主要工作地点的地\n方交通补偿而获得的金额。本地交通附加福利的\n金额仅限于本地交通的实际支出，以及雇主提供\n的车辆公允租金价值，这些车辆主要由您、配偶\n或被抚养人用于本地交通。实际费用不包括您或\n您的代理人购买的任何车辆的成本（包括利\n息）。\n退税。退税附加福利的来源取决于您获得退税\n的管辖区的位置。\n迁移费用报销。迁移费用报销的来源通常是基\n于您新的主要工作地点的位置。但是，如果您提\n供足够的证据，证明根据您的案例的事实和情\n况，确定来源更适当，您就会根据先前主要工作\n地点确定来源。充足的证据通常需要您和雇主之\n间签订的协议，或公司政策的书面声明，该协议\n或声明在迁移前被转为书面形式，并且是为了诱\n使您或其他员工搬迁到另一个国家而签订或制定\n的。书面声明或协议必须说明，您的雇主将报销\n您返回原主要工作地点所产生的迁移费用，无论\n您返回该地点后是否继续为您的雇主工作。书面\n声明或协议可以包含某些确定报销权利的条件，\n只要此等条件规定的标准是绝对可以确定的，并\n且只能在您返回以前的主要工作地点之前或通过\n完成这些工作来满足这些标准。\n替代基础\n如果您是员工，您可以根据替代基础来确定您的\n报酬来源，如果您向国税局证明，根据您的案例\n的事实和情况，替代基础比时间或地理基础更能\n恰当确定您的报酬来源。如果您使用替代基础，\n您必须保存（并拥有可供检查的）记录，书面记\n录为何替代基础能更恰当确定您的报酬来源。而\n且，如果您的所有来源总报酬为 250,000 美元\n以上，勾选 “ 是，” 见附表 OI （表格\n1040-NR）第 K 行上的两个问题并将书面声明\n附于您载明以下所有事项的报税表。\n1. 您的姓名和社会保险号（写在声明顶\n部）。\n2. 您用作替代基础的具体报酬收入或具体附\n加福利。\n3. 对于第 (2) 项中的每一项，分配所使用来源\n的替代基础。\n4. 对于第 (2) 项中的每一项，表明如何计算替\n代分配的计算方式。\n5. 根据上文讨论的替代基础和时间或地理位\n置基础，对美国报酬和外国报酬的美元数\n额进行比较。\n运输收入。\n运输收入是指使用船只或飞机或提供与使用任何\n船只或飞机直接有关服务的收入。无论该船或飞\n机是拥有、租用或租赁的，都是如此。船只\n“或飞机” 包括与船只或飞机有关的任何集\n装。\n在美国开始和结束的所有运输收入都被视为\n来自美国的来源。如果运输在美国开始或结束，\n运输收入的 50% 被视为来自美国的来源。\n对于来自个人服务的运输收入，如果是在美\n国和美国领土之间的运输，收入的 50% 为美国\n来源的收入。对于非税法定义居民来说，此项规\n定只适用于来自飞机或与飞机有关的收入。\n若要了解针对美国来源运输收入如何征税相\n关的信息，参见第第 4 章章。\n奖学金、补助金、奖金和奖励。\n通常，奖学金、研究人员补助金、助学金、奖金\n和奖励的来源是付款人的住所，无论实际上由谁\n支付资金。但是，参见下文在美美国境境外外进行的\n活动的内容。\n例如，由美国、非公司税法定义居民或国内\n公司为在美国的研究或学习支付的款项均来自美\n国。来自外国政府或外国公司的类似付款，属于\n外国来源的付款，即使这些资金是通过美国代理\n人支付的。\n根据《国际组织豁免法》指定为公共国际组\n织的实体支付的款项均来自国外。\n在美国境外进行的活动。非税法定义居民因在\n美国境外进行或将要进行的活动而获得的奖学\n金、研究人员补助金、目标助学金和成就奖均不\n属于美国来源收入。\n本规则不适用于作为薪资或其他服务报\n酬支付的金额。参见上文个个人人服务，了\n解适用的来源规则。\n养老金和年金\n如果您由于在美国境内和境外提供的服务从国内\n信托基金领取养老金，则部分养老金的付款来自\n美国。这一部分款项归属于养老金计划的收益和\n雇主对于在美国提供的服务的出资。无论是根据\n合格或不合格的股票红利、养老金、利润分享还\n是年金计划（无论是否有资金）进行的分配，上\n述规定都适用。\n如果您作为美国员工提供服务，您可以从美\n国政府的计划中获得分配（例如公务员退休制\n度），该计划被视为合格的养老金计划。您的美\n国来源的收入属于您的美国政府基本工资总额应\n纳税额，但在美国以外提供的服务的免税工资除\n外。\n灾难税收减免。如果需要提交一份美国联邦\n所得税报税单，您有权享有使用退休基金的一些\n特殊灾难相关规则规定的待遇。若要了解更多信\n息，参见第第 590-B 号号刊物（英文文）。还可转到\nIRS.gov/DisasterTaxRelief。\n对合格的灾害发配和偿还的税收减免。特\n别规则规定，对于因某些重大灾害而遭受经济损\n失的纳税人，对某些退休计划（包括 IRA）的发\n配和偿还给予税收优惠。有关报告合格的灾害发\nCAUTION\n!\n配和偿还的信息，请参阅 8915-F 表，合格灾害\n计划的发配和偿还，及其说明。\n租金或特许权使用费\n您的美国来源收入包括在纳税年度内从位于美国\n的财产或该财产的任何权益获得的租金和特许权\n使用费收入。\n美国来源收入还包括在美国使用或享有使用\n无形财产（如专利、版权、机密程序和配方、商\n誉、商标、特许经营权和类似财产）特权的租金\n或特许权使用费。\n不动产\n不动产指的是土地和建筑物，以及通常在土地上\n建造、生长于或附属于土地的任何东西。\n来自美国境内的总收入包括收益、利润以及\n出售或处置位于美国境内的不动产的收入。\n自然资源。位于美国的并在外国销售的，或者\n位于外国的并在美国销售的任何农场、矿场、油\n井或气井、其他自然矿藏或木材产品的销售收入\n和在外国的销售收入，其中一部分来自美国境\n内。若要了解确定该部分收入的信息，参见条例\n第 1.863-1(b) 节。\n个人财产\n个人财产是指机器、设备或家具等非不动产的财\n产。\n如果您在美国拥有纳税住所，则个人财产的\n销售或交换的收益或损失通常源自美国。如果您\n在美国无纳税住所，则销售或交换的该收益或损\n失通常视为源自美国。\n纳税住所。您的纳税住所使您的主要营业地、\n就业或工作岗位的一般区域，无论您在哪里拥有\n您的家庭住所。您的纳税住所是您作为雇员或自\n雇人个人长期或无限期工作的地方。如果由于您\n的工作性质，您没有固定或主要营业地，则您的\n纳税住所是您固定居住的地方。如果您不符合两\n种分类中任一分类，您就会被视为流动人员，您\n的纳税住所就是您工作的地方。\n库存财产。库存财产是指在贸易中持有的个人\n财产，或者在您正常贸易或业务过程中主要是为\n了出售给客户而持有的个人财产。您购买的库存\n的销售收入来自财产的销售地。通常，这里是财\n产的所有权转到买方的地方。例如，在美国出售\n库存的收入是美国来源的收入，无论您是在美国\n还是在外国购买的。\n您在美国生产并在美国境外销售的库存财产\n（反之亦然），其销售收入来源于该财产的生产\n地。\n即使您的纳税住所不在美国，本规则也适\n用。\n应计折旧财产。若要确定出售应计折旧个人财\n产的任何收益的来源，您必须首先计算收益中不\n超过该财产折旧调整总额的部分。您根据美国的\n折旧调整与总折旧调整的比率，将此部分收益分\n配给美国境内的来源。这部分收益的其余部分被\n视为来自美国境外的来源。\n为此，“美国折旧调整” 是指在计算美国来\n源的应税收入时，允许对财产的基础进行折旧调\n整。但是，如果该资产在纳税年度主要在美国使\n用，则该年度的所有折旧扣除都视为美国折旧调\n整。但对于某些运输、通讯和其他国际使用的财\n产，也存在一些例外情形。\n10\n第2 章\n收入来源\n刊物 519 (2023)\n", "如果出售应计折旧财产的收益超过该财产的\n折旧调整总额，则该收入如同上文文讨论的库存\n财产。\n损失的来源与折旧扣除的来源在方式上是相\n同的。但是，如果财产主要在美国使用，则整个\n损失就会减少美国的收入来源。\n财产基础通常指您获得财产的成本（金钱加\n上其他财产或服务的公允市值）。折旧是为收回\n成本或贸易或企业资产的其他基础而扣除的金\n额。您可以扣除的金额取决于财产的成本，何时\n开始使用财产，多长时间收回成本，以及使用的\n折旧方法。折旧扣除是指任何折旧或摊销的扣\n除、或将资本支出作为可扣除费用的任何其他允\n许的扣除。\n无形财产。无形财产包括专利、版权、机密程\n序或配方、商誉、商标、商号或其他类似财产。\n出售可摊销或应计折旧无形资产的收益，最高可\n达先前允许的摊销或折旧扣除，其来源与原始扣\n除的来源方式相同。这与出售应计折旧财产所得\n的来源规则相同。参见上文应计折折旧财产，了\n解如何应用本规则的详情。\n如果出售收入取决于该财产的生产率、使用\n或处置情况，则超过摊销或折旧扣除的收益来自\n使用该财产的国家。如果收入不取决于该财产的\n生产率、使用或处置情况，则收入取决于您的纳\n税住所（见上文讨论）。如果商誉付款不取决\n于其生产率、使用或处置情况，则商誉的来源是\n产生商誉的国家。\n通过办公室或固定营业场所进行销售。尽管有\n先前的任何规则，如果您在美国没有纳税住所，\n但您在美国有办公室或其他固定的营业场所，则\n任何出售个人财产（包括库存财产）的收入，如\n果是属于该办公室或营业场所的收入，就应视为\n美国来源的收入。但是，如果您在美国境外的办\n公室或其他固定营业场所实质性参与用于在美国\n境外使用、处置或消耗的库存财产的销售，则本\n规则不适用于该等销售行为。\n如果您在美国没有纳税房屋，但您在美国境\n外有办公室或其他固定的营业场所，则出售个人\n财产（库存除外）、应计折旧财产或无形资产的\n收入，如果是属于该外国办公室或营业场所的收\n入，就应视为美国来源的收入。如果向外国缴纳\n低于销售收入 10% 的所得税，则收入视为美国\n来源的收入。如果收入产生收益，外国就会征收\n低于 10% 的所得税，则本项规则适用于损失。\n共同收入\n如果您已婚，您和配偶受外国、美国或美国领土\n共同财产法律规限，则通常您必须依据此等法\n律，确定您和配偶的应税收入。但以下情况下，\n您必须无视某些共同财产法律：\n• 您和配偶均为非税法定义居民，或者\n• 您们其中一位是非税法定义居民，另一位\n是美国公民或居民，您们都未选择按上文\n的非非税税法法定定义义居居民民配偶视为税税法法定定义义居居民民\n的解释被视为税法定义居民。\n这些情况下，您和配偶必须报告下文予以解释的\n共同收入。\n赚得收入。配偶的赚得收入，除贸易或营业收\n入及合伙人的合营收入的可分配份额，被视为其\n服务产生收入的配偶的收入。该配偶必须在其单\n独报税表上填报所有收入。\n贸易或营业收入。贸易或营业收入，除合伙人\n的合营收入的可分配份额，被视为开展贸易或业\n务的配偶的收入。该配偶必须在其单独报税表上\n填报所有收入。\n合营收入（或损失）。合伙人的合营收入（或\n损失）的可分配份额，被视为该合伙人的收入\n（或损失）。合伙人必须在其单独报税表上填报\n所有收入。\n单独财产收入。从一位配偶的单独财产产生的\n（以及非赚得收入、贸易或营业收入、合营可分\n配份额收入）收入，视为该配偶的收入。该配偶\n必须在其单独报税表上填报所有收入。使用适当\n共同财产法，确定什么是单独财产。\n其他共同收入。所有其他共同收入按适用的共\n同财产法律对待。\n3.\n总收入扣除\n介绍\n如果税法定义居民和非税法定义居民满足某些条\n件，可以从总收入作出扣除。总收入扣除通常是\n您收到的、未纳入您的美国收入且不受美国法律\n规限的收入。本章涵盖允许税法定义居民和非税\n法定义居民的一些更常见扣除。\n主题\n本章讨论的是：\n• 免税利息、\n• 免税姑息、\n• 外国雇主支付的某些报酬、\n• 房屋限售收益和\n• 奖学金和助学金。\n有用的条款\n您可能想看：\n刊物\n第 54 号刊物海外美国公民和税法定义居\n民税务指南\n第 523 号刊物出售您的房屋\n参见第第 12 章章，了解有关获取这些刊物的信\n息。\n税法定义居民\n税法定义居民能够从其总收入中扣除以下项目。\n国外赚得收入和住房金额\n如果您在任何 12 个连续月份期间至少 330 整天\n居住在一个或多个外国，您就有资格进行国外赚\n得收入扣除。2023 年扣除额为 120,000 美元。\n除外，您可以扣除或扣减某些外国住房金额。如\n果您是外国真正居民，并且是与美国有所得税协\n定的国家的公民或国民，您也具备扣除资格。若\n要了解更多信息，参见第第 54 号号刊物 (英文文)。\n外国。外国是在美国以外的任何政府主权下的\n任何领土。\n 第 54 号刊物\n 第 523 号刊物\n“外国” 包括该国领海和领空，但不包括国\n际水域及上方领空。还包括与该国领海相邻的、\n（根据国际法）该国对其拥有勘探和开发自然资\n源的专属权利的海底区域的海床和下层土。\n“foreign country (外国)” 不包括美国领\n土。不包括南极地区。\n非税法定义居民\n非税法定义居民能够从其总收入中扣除以下项\n目。\n利息收入\n与美国贸易或营业无关的利息收入，如果来自以\n下情况，则不包括在收入范围内：\n• 向银行业务人员作出的存款（含存款证\n明）；\n• 通过在互助储蓄银行、合作银行、信用合\n作社、国内建筑和贷款协会、以及根据联\n邦或州法律作为储蓄和贷款或类似协会特\n许和监督的其他储蓄机构的存款或取款账\n户，如果支付或贷记的利息可由该协会予\n以扣除；以及\n• 保险公司根据协议持有并支付利息的金\n额。\n国家和地方政府的义务。州或政治分区、哥伦\n比亚特区或美国领土的债券利息一般不包括在收\n入中。但是，某些私人活动债券、套利债券和某\n些不记名债券的利息包括在收入中。\n投资组合利息。具备投资组合利息资格的利息\n和原始发行折价 (OID) 无需扣缴（《国税法\n规》）第 3 章 1441 至第 1443 条下的预扣税。\n但是，如果该等利息为可扣缴款项，而且不存在\n（《国税法规》）第 4 章 1471 至第 1474 条下\n的扣减，则该等利息需预扣税。若要了解更多信\n息，参见特定收入预扣税项下预扣税下投资组\n合利息讨论，该内容载于第第 515 号号刊物（英文\n文）。\n若要具备投资组合利息资格，必须支付 1984 \n年 7 月 18 日以后发行的，且以其他方式应予以\n扣缴的债券的利息。对于 2013 年 3 月 18 日后\n发行的债券，投资组合利息不包括已支付的不记\n名债券的利息。2013 年 3 月 19 日前，如果债\n券符合以下要求，则投资组合利息包括某些记名\n和不记名（非记名）债券。\n记名债券。投资组合利息包括记名债券已\n付利息，您已收到该债券相关的文件，证明债券\n的实益所有人不是美国人。\n通常，以下情况下，债券为记名的：\n• 债券在发行人（或其代理人）处登记为本\n金和任何定期利息，只有交出旧债券并重\n新发行给新持有人，才能转让该债券；\n• 与债券有关的本金和定期利息的权利只能\n通过发行人或其代理人维持的簿记系统进\n行转让；或者\n• 债券在发行人（或其代理人）处登记为本\n金和任何定期利息，只有交出旧债券并重\n新发行及通过簿记系统，才能转让该债\n券。\n如果原本视为记名形式的债券在将来任何时\n间可以转换为不记名形式的债券，该债券在特定\n时间不被视为记名形式债券。若要了解债券是否\n视为记名形式，参见特定收入预扣税项下预扣\n税下投资组合利息讨论，该内容载于第第 515 号号\n刊物（英文文）。\n不记名债券。对于 2013 年 3 月 19 日之前\n发行的债券，如果该债券是针对外国的，则不记\n刊物 519 (2023)\n第3 章\n总收入扣除\n11\n", "名债券（非记名债券）的利息就是投资组合利\n息。以下情况下，非记名债券为针对外国的债\n券：\n• 有安排确保出售债券或与原始发行有关的\n转售行为，但只出售给非美国人的人士。\n• 只有在美国和美国领土以外才可以支付债\n券利息；以及\n• 该债券的票面含一份声明，称持有该债券\n的任何美国人都要受美国所得税法律的限\n制。\n对于具备投资组合利息资格的不记名债券，\n则无需文件资料。但是，一些情况下，就表格\n1099 报告和支持预扣税而言，您需要文件资\n料。\n不具备投资组合利息资格的利息。支付给某些\n人的款项及或有利息款项不具备投资组合利息资\n格。您必须按法定税率预扣该等款项，除非有其\n他例外情况（例如，协定规定）适用。\n或有利息。投资组合利息不包括或有利息。\n或有利息属于以下任何一种情况。\n1. 参考以下内容确定的利息：\n• 债务人或有关人士的任何收入、销售\n或其他现金流；\n• 债务人或有关人士的收入或利润；\n• 债务人或有关人士的任何财产价值的\n任何变更；或者\n• 任何由债务人或有关人士作出的任何\n股息、合营出资或类似付款。\n若要了解例外情形，参见第 871(h)(4)\n(C) 节。\n2. 财政部长在法规中规定的任何其他类型的\n或有利息。\n有关人士。有关人士包括以下人士。\n• 家人，包括仅有的兄弟姐妹、同父异母\n（或同母异父）兄弟姐妹、配偶、祖先\n（父母、祖父母等）和直系后代（子女、\n孙辈等）。\n• 为避免或有利息规则而作出的任何安排的\n当事人。\n• 某些公司、合营企业和其他实体。若要了\n解详情，参见不可扣减损失该内容载于第第\n544 号号刊物第第 2 章章（英文文）。\n现有债务的例外情形。或有利息不包括已\n发行的任何定期债务已支付或累积的利息：\n• 1993 年 4 月 7 日或之前；或者\n• 1993 年 4 月 7 日之后，根据当日生效的书\n面具有约束力合同，或该日期后债务发行\n前所有时间。\n股息收入\n以下股息收入免征 30% 税收。\n外国公司支付的某些股息。您从外国收到的美\n国来源股息不收取 30% 税收。参见例例外外情況该\n内容载于股息下，见第 2 章“如何计算美国来\n源股息金额”。本例外情形不适用于股息等价付\n款。\n某些利息相关股息。对于您从美国境内共有基\n金或其他受监管投资公司 (RIC) 等来源收到的利\n息相关股息，不征收 30% 税收。共有基金将书\n面指定哪些股息为利息相关股息。\n某些短期资本收益股息。对于您从美国境内共\n有基金或其他受监管投资公司 (RIC) 等来源收到\n的某些短期资本收益股息，不征收 30% 税收。\n共有基金将书面指定哪些股息为短期资本收益股\n息。如果您在您的纳税年度在美国居住 183 天\n以上，本项免税不适用于您。\n为外国雇主履行的服务\n如果外国雇主向您付款，您的美国来源收入可以\n免征美国税收，但前提是您满足下文的情况之\n一。\n外国人、组织、或办事处的员工。作为非税法\n定义居民在美国履行个人服务的收入不视为来自\n美国，如果您满足以下三项全部条件，就可以免\n税。\n1. 您作为非税法定义居民个人、外国合营企\n业或外国公司的员工或根据合同履行个人\n服务，但不在美国从事贸易或业务活动；\n或者您为美国公司、美国合营企业、美国\n公民或居民在外国或美国领土设立的办事\n处或营业场所工作。\n2. 您在纳税年度期间，作为非税法定义居民\n在美国临时居住时间不超过 90 天的时间\n里，提供上述服务。\n3. 您为这些服务支付的费用不超过 3,000 美\n元。\n如果您不符合这三项条件，您在美国履行个人服\n务的收入是美国来源的收入，并按照第第 4 章章的\n规则纳税。\n如果您为这些服务支付的费用超过 3,000 美\n元，则全部收入都是来自美国境内的贸易收入或\n业务收入。若要查明您的工资是否超过 3,000 美\n元，不包括您从雇主得到的商务旅行费用任何预\n付款或报销款，条件是您需要并且确实向雇主说\n明这些费用。如果预付款或报销款超出您的费\n用，则将超额部分纳入您的此等服务工资中。\n一 “天” 是指您在美国境内任何期间的日历\n日。\n示例 1。 2023 年期间，非税法定义居民\nHenry Smythe，来自非协定国家，在一家美国\n合营企业海外办事处工作。Henry 用日历年作\n为其纳税年度，在 2023 年临时在美国居住 60 \n天，为该合营企业的海外办事处履行个人服务。\n该办事处就这些服务，向其支付总薪资 2,800 美\n元。2023 年， Henry 在美国未参与贸易或业\n务。该笔薪资不视为美国来源收入，免缴美国税\n收。\n示例 2。事实与示例 1 中的相同，不过，\n2023 年期间，Henry 在美国提供服务的总薪资\n为 4,500 美元。2023 年， Henry 收到 2,875 美\n元，2024 年收到 1,625 美元。2023 年期间，因\n为 Henry 在美国的个人服务报酬超过 3,000 美\n元， Henry 在美国从事贸易或业务。Henry 的\n薪资为美国来源的收入，需要根据第第 4 章章的规\n则纳税。\n船员。某非美国公民外国人作为一艘外国船舶\n（例如大船或小船）的正式船员，该船舶从事美\n国和外国或美国领土间的运输。该人临时居住在\n美国，其所履行服务的报酬不是美国来源收入，\n免缴美国税收。此项豁免不适用于在外国飞机上\n履行服务的报酬。\n学生和交流学者。持 “F、” “J、” “M”\n或者 “Q ” 以下签证在美国居住的非税法定义\n居民和交流学者，可以从总收入中扣除从外国雇\n主收到的工资。\n本群体包括真正的学生、学者、学员、教\n师、教授、研究助理、专家、擅长专业知识或技\n能领域的佼佼者或类似人员。如果外国人的配偶\n和未成年子女一起来美，或者后来与该外国人在\n一起，则本群体还包括配偶和未成年子女。\n持 “J ” 签证在美国临时居住的非税法定义\n居民，包括根据《1961 年相互教育和文化交流\n法》作为交流学者来美的外国个人。\n外国雇主。外国雇主是指：\n• 非税法定义居民外国个人、外国合营企业\n或外国公司；或者\n• 由美国公司、美国合营企业或作为美国公\n民或居民的个人在外国或美国领土拥有的\n办事处或经营场所。\n外国的 “雇主” 不包括外国政府。从免缴美\n国所得税的外国政府收到的工资在第第 10 章章中予\n以讨论。\n某些年金收入。如果您符合以下两项条件，不\n将根据具备资格年金计划收到的、或从免缴美国\n所得税的具备资格信托公司收到的任何年金纳入\n收入。\n1. 您仅因为以下原因收到年金：\na. 您是非税法定义居民时，您在美国境\n外履行个人服务；或者\nb. 您是非税法定义居民并且符合上述外外\n国人人、组织、或办事处的员工中描述\n的三项条件时，您在美国境内履行个\n人服务。\n2. 根据计划（或由信托公司）支付首笔金额\n时，根据年金计划（或根据信托公司为成\n员的计划）收到出资或福利的 90% 以上员\n工为美国公民或居民。\n如果年金符合上述第 (1) 项条件但不符合第\n(2) 项条件，以下情况下，您不必将该款项纳入\n收入：\n• 您是提供与美国公民或居民大体相同扣除\n额国家的居民；或者\n• 您是《1974 年贸易法》第 V 编规定的受益\n发展中国家的居民。\n如果您不确定年金来自具备资格的年金计划\n还是具备资格信托公司，请询问付款人。\n受协定影响的收入。根据美国为一方的协定免\n缴美国税收的任何类型收入，均从您的总收入中\n扣除。但是，税收仅受协定限制的收入包含在总\n收入中。参见第第 9 章章。\n赛狗或赛马获得的赌博奖金\n您可以从您的总收入中扣除从美国境外发起的、\n在与美国赛马或赛狗相关的同注分彩池中合法下\n注的奖金。\n您的\n主要房屋销售收益\n如果您出售主要房屋，您能够扣除房屋销售收益\n最高 250,000 美元。如果您已婚，并提交共同\n报税表，您能够扣除最多 500,000 美元。若要\n了解本扣除额相关信息，参见第第第第 523 号号刊物 \n（英文文）。\n如果您受第第 4 章章中讨论的弃籍税规则规\n限，本扣除额不适用。\nCAUTION\n!\n12\n第3 章\n总收入扣除\n刊物 519 (2023)\n", "奖学金和研究人员补助金\n如果您是学位候选人，您可以从收入中扣除作为\n合格奖学金获得的部分或全部金额。在此讨论的\n规则适用于税法定义居民和非税法定义居民。\n如果非税法定义居民从非美国来源收到\n补助金，则该补助金不缴纳美国税收。\n参见第第 2 章章奖学学金金、助学学金金、奖金金和奖\n励，确定该补助金是否来自美国。\n只要在以下情况下，才可扣除奖学金或研究\n人员补助金：\n1. 您是合格教育机构的学位候选人；以及\n2. 您使用奖学金或研究人员补助金支付合格\n的教育费用。\n学位候选人。如果您属于以下情况，您就是学\n位候选人：\n1. 上小学或中学，或者在大专院校攻读学\n位；或者\n2. 入学经认可的教育机构，该机构获得授权\n提供：\na. 可以获得学士学位或更高学位的全部\n学分的课程，或者\nb. 培训计划，帮助学生准备参加工人职\n业有酬工作。\n合格的教育机构。合格教育机构是拥有固定教\n资并开设课程的机构，在进行教育活动的地方，\n通常有一群在校学生参加活动。\n符合资格的教育费用。这些费用用于：\n• 在合格教育机构注册或就读所需的学杂\n费；以及\n• 与课程相关的费用，如在合格教育机构学\n习课程所需的费用、书费、用品和设备\n费。在您的教学过程中，所有学生都必须\n有这些物品。\n但是，为了使这些费用成为合格的教育费用，奖\n学金或助学金条款不能要求将奖学金或助学金用\n于食宿等其他目的，或规定不能用于学费或与课\n程有关的费用。\n不符合条件的费用。合格教育费用不包括\n以下费用：\n• 住宿费；\n• 差旅费；\n• 研究费用；\n• 牧师帮助费用；或者\n• 在合格教育机构入学或就读不需要的设备\n费用和其他费用。\n即使费用必须支付给机构作为入学或就读的条\n件，也是如此。用于支付这些费用的奖学金或助\n学金款项为应税款项。\n用于支付不符合条件费用的金额。用于支付任\n何不符合条件费用的奖学金金额为应税款项，即\n使该费用是作为入学或就读的条件必须支付给该\n机构的费用。\n服务付款。您不能从收入中扣除任何奖学金、\n助学金或学费减免中代表过去、现在或未来教\n学、研究或其他服务的部分付款。即使作为获得\n学位的条件，要求所有的学位候选人都必须履行\n这些服务，也是如此。\n示例。 1 月 7 日，Maria Gomez 收到其将\n获得一笔 2,500 美元的春季学期奖学金的通知。\n作为获得奖学金的条件之一，Maria 必须担任兼\nTIP\n职助教。2,500 美元的奖学金中，有 1,000 美元\n为服务付款。假设 Maria 符合所有其他条件，\nMaria 可以从收入中扣除不超过1,500 美元的合\n格奖学金。\n4.\n外国人的收入如何征\n税？\n介绍\n税法定义居民和非税法定义居民的征税方式不\n同。税法定义居民通常与美国公民一视同仁缴\n税。根据非税法定义居民的收入来源以及他们的\n收入是否与美国的贸易或业务密切相关，向其征\n税。下面的讨论将帮助您确定您在纳税年度获得\n的收入是否与美国的贸易或业务密切相关，以及\n如何征税。\n主题\n本章讨论的是：\n• 与美国贸易或业务密切相关的收入；\n• 与美国贸易或业务无密切关系的收入；\n• 居住期中断；以及\n• 弃籍税。\n有用的条款\n您可能想看：\n第\n544 号刊物销售和以其他方式处置资产。\n1212 原始发行折价 (OID) 工具指南\n表格（及说明）\n6251 另类最低税—个人\n附表 D（表格 1040）资本收益和损失\n参见第第 12 章章，了解有关获取这些刊物和表格\n的信息。\n税法定义居民\n税法定义居民通常与美国公民一视同仁缴税。这\n意味着他们的全球收入要向美国纳税，并且必须\n在美国报税表上予以填报。税法定义居民的收入\n应按适用于美国公民的累进税率缴税。税法定义\n居民使用税表或税收计算工作表参见适用于美\n国公民的表格 1040 说明。\n非税法定义居民\n非税法定义居民须缴纳美国所得税的收入必须分\n为两类。\n1. 与美国贸易或业务密切相关的收入；以及\n2. 与美国贸易或业务无密切关系的收入（下\n文 30% 税税收收中予以讨论）。\n 544 号刊物 \n 1212 \n 6251\n 附表 D（表格 1040）\n这两类收入的不同之处在于，密切相关的收\n入在允许的扣除之后，按累进税率征税。这些税\n率适用于美国公民和居民。无密切关系的收入按\n30%（或更低的协定税率）征税。\n如果您先前是美国公民或外国居民，上\n述规则可能不适用。参见本本章章下文文讨论\n的弃籍税。\n美国贸易或业务\n通常，您必须在纳税年度从事某一行业或业务，\n才能将该年度收到的收入视为与该行业或业务密\n切相关的收入。您在美国从事的是贸易还是业务\n取决于您活动的性质。接下来的讨论将帮助您确\n定是否在美国从事贸易或业务。\n个人服务\n如果您在纳税年度的任何时间在美国履行个人服\n务，您通常被视为在美国从事贸易或业务。\n外国雇主向非税法定义居民支付的某些\n报酬不包含在总收入中。若要了解更多\n信息，参见第 3 章中的为外外国雇雇主履行\n的服务。\n其他贸易或业务活动\n下文是在美国从事贸易或业务的其他示例。\n学生和实习生。如果您作为持有 “F、”\n“J、” “M、” 或者 “Q ” 签证的非移民临\n时居住在美国，并且不以其他方式从事贸易或业\n务，如果您通过第 1441(b) 节所述的奖学金或助\n学金获得应税收入，则您被视为在美国从事贸易\n或业务。作为美国来源收入的任何奖学金或研究\n人员补助金任何应税部分，均视为与美国贸易或\n业务密切相关。\n备注。持 “J” 签证在美国临时居住的非税\n法定义居民，包括根据《1961 年相互教育和文\n化交流法》作为交流学者来美的非税法定义居民\n外国个人。\n业务经营。如果您在美国拥有并经营销售服\n务、产品或商品的企业，除某些例外情行外，您\n在美国从事贸易或业务。\n合伙经营。如果您是合伙经营成员，在纳税年\n度的任何时间在美国从事贸易或业务，则您被视\n为在美国从事贸易或业务。\n房地产或信托受益人。如果您是在美国从事贸\n易或业务活动的房地产或信托的受益人，您被视\n为从事相同的贸易或业务。\n股票、证券和大宗商品交易。如果您在美国的\n唯一业务活动是通过税法定义居民经纪人或其他\n代理人进行股票、证券或大宗商品交易（包括对\n冲交易），您就未在美国从事贸易或业务。\n对于股票或证券交易，以上规定适用于任何\n非税法定义居民，包括股票和证券交易商或经纪\n人。\n对于大宗商品交易，以上规定适用于通常在\n有组织的商品交易所交易的商品，以及通常在该\n交易所进行的交易。\n如果您在纳税年度的任何时间拥有美国办公\n室或其他固定营业场所，您通过该办公室或该场\n所进行股票、证券或商品交易，或通过该办公室\n或该场所的指示进行交易，则本讨论不适用。\nCAUTION\n!\nTIP\n刊物 519 (2023)\n第4 章\n外国人的收入如何征税？\n13\n", "为了非税法定义居民的利益进行交易。如果\n为自己的利益交易股票、证券或大宗商品是您唯\n一的美国美国活动，您就在美国未从事贸易或业\n务。即使交易发生在您在美国的时候，或者由您\n的员工或经纪人或其他代理人进行的，以上规定\n也适用。\n如果您是股票、证券或大宗商品交易商，以\n上规定不适用于为您自己的利益进行的交易。但\n是，这并不一定意味着，作为交易商，您被认为\n是在美国从事贸易或业务。根据每种案例中的事\n实和情况，或根据“股票、证券和大宗商品交\n易”中的上述规则，确定上述述事宜宜。\n密切相关的收入\n如果您从事美国贸易或业务，您在纳税年度从美\n国境内的来源获得的所有收入、收益或蒙受的损\n失（某些投资收入除外），均被视为密切相关的\n收入。无论纳税年度内收入和在美国开展的贸易\n或业务是否有任何关系，上述规定都适用。\n下文“投资收入”所述的两项测试，确确定定某\n些项的投投资收收入入（例如，利息、股息和特许权使\n用费）是否视为与该业务密切相关。\n有限的情况下，一些类别的外国来源收入可\n能视为与在美国开展的贸易或业务密切相关。若\n要了解这些规则的讨论，参见下文外外国收收入入的\n内容。\n确定某些项的投资收入（\n可能或不可能视为与美国贸易或业务密切相关的\n美国来源的投资收入，通常属于以下三类。\n1. 固定或可确定的收入（利息、股息、租\n金、特许权使用费、溢价、年金等）。\n2. 销售或交换下列分类的财产的收益（其中\n一些被认为是资本收益）。\n• 保留经济权益的木材、煤炭或国内铁\n矿石。\n• 1966 年 10 月 4 日之后，您获得或有\n付款的专利、版权和类似财产。\n• 1966 年 10 月 5 日前转让的专利。\n• 原始发行折价 (OID) 债券。\n3. 资本收益（和损失）。\n使用下文所述的两项测试，确定属于上述三\n类中的一类并在纳税年度收到的某项美国来源\n收入，是否与您的美国贸易或业务密切相关。如\n果测试说明该项收入密切相关，您必须将其与您\n的其他密切相关收入纳入其中。如果该项收入无\n密切关系，将其与与本本章章下文文 30% 税税收收讨论的所所\n有其他收收入入纳入其中。\n资产使用测试。本测试通常适用于非贸易或业\n务活动直接产生的收入。本测试下，如果某项收\n入来自用于或持有用于在美国的贸易或业务的资\n产（财产），其就被视为密切相关。\n如果某项资产符合以下条件，则用于或持有\n用于在美国的贸易或业务：\n• 为了实现促进开展在美国贸易或业务的主\n要目的持有的；\n• 在美国开展贸易或业务的正常过程中取得\n或持有（例如，因该贸易或业务而产生的\n应收账款或应收票据）；或者\n• 为了满足在美国的贸易或业务当前需求并\n非预期未来需求，以其他方式持有的。\n通常，公司股票不视为用于或持有用于在美国的\n贸易或业务的资产。\n业务活动测试。收入、收益或损失直接源自活\n跃的贸易或业务行为时，本项测试通常适用。以\n下情况下，业务活动测试最重要：\n• 股票或证券交易商收到股息或利息时；\n• 许可专利或类似财产的贸易或业务中收到\n特许权使用费时；或者\n• 通过服务业务赚取服务费时。\n本测试下，如果美国贸易或业务行为是创收的重\n要因素，则收入视为密切相关。\n个人服务收入\n您在美国履行个人服务时，您通常从事美国贸易\n或业务。您在从事美国贸易或业务的纳税年度收\n到的个人服务收入，与美国贸易或业务密切相\n关。在您履行服务年度以外年度收到的收入，以\n下情况下，也与美国贸易或业务密切相关：倘若\n是在您履行服务的年度收到的，就会密切相关。\n个人服务收入包括工资、薪资、佣金、费用、每\n日津贴、员工津贴和奖金。这些收入可以用现\n金、服务或财产的形式支付给您。\n如果您只因为您在纳税年度在美国履行个人\n服务，所以从事美国贸易或业务，则资产收入和\n收益、销售或交换资本资产的收益和损失，通常\n与您的贸易或业务无密切关系。但是，如果您持\n有资产与您履行个人服务的贸易或业务存在直接\n经济关系，则该等收入、收益或损失就密切相\n关。\n养老金。如果您在 1986 年以后在美国履行个\n人服务，在后来的纳税年度，在您为非税法定义\n居民时，您收到属于这些服务的养老金或退休发\n放款，则该等发放款与在一定程度上归属于发放\n款的收入密切相关。无论您在收到养老金或退休\n发放款年度是否从事美国贸易或业务，情况都是\n如此。\n运输收入运\n运输收收入入（见第 2 章定义）密切相关，如果该\n收入满足以下两个条件。\n1. 您在美国有创收的固定营业场所。\n2. 您的美国来源运输收入至少 90% 属于定期\n运输。\n“Fixed place of business (固定营业场所)” 通\n常指您从事贸易或业务的地方、场所、建筑物或\n其他类似设施。“ Regularly \nscheduled \ntransportation (定期运输)” 是指船舶或飞机按\n照公布的时间表，在从美国开始或结束的相同航\n行或飞行地点之间定期重复航行或飞行。此定义\n适用于定期和包机空运。\n如果您不满足以上两个条件，则您的收入就\n无密切联系，需按 4% 税率纳税。参见本章下文运\n运输税税的内容。\n营业利润与损失和销售交易\n通过在美国经营业务产生的美国来源利润或损\n失，与在美国贸易或业务密切相关。例如，在美\n国销售在美国或者在外国购买的库存财产的利润\n与贸易或业务收入密切相关。在美国参与贸易或\n业务的合营企业的美国来源利润或损失份额，也\n与在美国的贸易或业务密切相关。\n不动产收益或损失\n销售或交换美国不动产权益（无论是否为资本资\n产）的收益和损失，如同您在美国从事贸易或交\n易纳税。您必须将该收益或损失视为与贸易或业\n务密切相关。\n美国不动产权益。该权益为位于美国或美国维\n尔京群岛不动产的任何权益，或作为美国不动产\n控股公司的国内公司的任何权益（作为债权人除\n外）。不动产包括以下方面。\n1. 土地和土地未分离的天然产物，例如，正\n在生长的农作物和木材和矿山、矿井和其\n他天然矿藏。\n2. 土地上的修缮建筑物，包括建筑物、其他\n永久性建筑物及其结构部件。\n3. 与不动产使用有关的个人财产，如农业、\n采矿、林业或建筑使用的设备，或用于住\n宿设施或租用的办公场所的财产，除非该\n个人财产：\na. 在处置不动产之前或之后一年以上处\n置的；或者\nb. 分别出售给不动产的卖方或买方无关\n的人士。\n美国不动产控股公司。如果某公司的美国\n不动产权益的公允市价为以下总公允市价至少\n50%，则该公司为美国不动产控股公司：\n• 公司的美国不动产权益; 加上\n• 公司的美国境外不动产权益; 加上\n• 用于或持有用于贸易或业务的公司其他资\n产。\n任何国内公司的股票都视为美国不动产控股\n公司的股票，除非您确定该公司不是美国不动产\n控股公司。\n上市交易的例外情形。美国不动产权益不\n包括在具规模的证券市场上定期交易某种公司股\n票，除非您持有该类股票的公允市值 5% 以上\n（或在房地产投资信托基金 (REITs) 情况下，持\n有该类股票 10% 以上）。拥有美国不动产的外\n国公司的权益通常不是美国不动产权益，除非该\n公司选择被视为国内公司。\n具备资格的投资实体 (QIE) 。特备规则适用于\n具备资格的投资实体 (QIE)。QIE 是指（根据第\n897(h)(4)(A)(ii) 节中某些规则）视为美国房地产\n控股公司的任何房地产投资信托公司 (REIT) 或\n任何受监管投资公司 (RIC)。参见美国美国不动\n产权益详细信息，该内容载于第第 515 （英文文） \n号刊物。\n查看 QIE 规则。在大多数情况下，QIE 向\n非税法定义居民、外国公司或其他 QIE 作出的\n任何分配，如果属于该 QIE 出售或交换美国不\n动产权益的收益，则视为该非税法定义居民、外\n国公司或其他 QIE 出售或交换美国不动产权益\n确认的收益。\n某些例外情形适用于 QIE 所作出资的透视规\n则。如果股东在截至 QIE 对在美国具规模的证\n券市场上定期交易的股票分配日期 1 年内任何\n时间拥有 5% 以下该股票（如果是 REIT，则拥\n有 10% 以下该股票），则该分配不视为出售或\n交换美国不动产权益的收益。\n如果股东为具备资格股东（见第 897(k)(3) \n节所述），则 REIT 所作的分配通常不视为销售\n或交换美国不动产权权益的收益。\n您不视为销售或交换美国不动产权益的收\n益，可以作为固定股息纳入您的总收入。\n处置 REIT 股票。具备资格股东直接（或通\n过一个以上合营企业间接）持有的 REIT 股票的\n处置款项，不视为美国不动产权益。参见第\n897(k)(2) 至 (4) 节，了解更多信息。\n国内控股 QIE。销售国内控股 QIE 权益，\n不属于销售美国不动产权益。如果在整个测试期\n14\n第4 章\n外国人的收入如何征税？\n刊物 519 (2023)\n", "间，该实体股票 50% 以下价值由外国人直接或\n间接持有，该实体为国内控股实体。测试期为以\n下较短者：\n• 截至处置日期的 5 年期；或者\n• 实体存续期。\n就确定 QIE 是否为国内控股实体而言，以下\n规则适用。\n1. 持有 QIE 任何类股票 5% 以下的人士，如\n果该股票在整个测试期间定期在美国具规\n模的证券市场交易，则视为美国人，除非\nQIE 实际知悉该人士不是美国人。\n2. 以下情况下，另一家 QIE 持有的某 QIE 的\n任何股票，视为由外国人持有：\na. 该其他 QIE 的任何类股票定期在具规\n模的证券市场交易；或者\nb. 该其他 QIE 为发行某些可赎回证券的 \nRIC。\n尽管有上述规定，如果该其他 QIE 为国\n内控股实体，则其股票视为由美国人持\n有。\n3. 上述未描述的任何其他 QIE 持有的 QIE 股\n票，视为按照美国人（或视为）持有的 \nQIE 股票的比例由美国人持有。\n虚卖回购。如果您在适用的虚卖交易中处\n置国内控股 QIE 的权益，则特别规则适用。适\n用的虚卖交易为您在其中进行以下操作的交易：\n1. 在某项分配的除息日前 30 天内，处置国内\n控股 QIE 权益，（如果不予处置）您会将\n该分配视为出售或交换美国不动产权益的\n收益；以及\n2. 您在该 30 天期间第一天开始的 61 天期\n间，收购或签订合同或选择收购该实体实\n质上相同的权益。\n如果完成上述操作，您被视为通过销售或交换美\n国不动产权益获得收益，金额等于本该视为该收\n益的分配金额。此项规定也适用于任何另类股息\n付款。\n以下情况下，交易不视为适用的虚卖交易：\n• 您实际从国内控股 QIE 收到与在交易中处\n置的或收购的权益相关的分配；或者\n• 您处置 QIE 定期在美国具规模证券市场交\n易的任何类别股票，但前提是截至分配日\n期的一年内，您持有的该类股票的比例不\n超过 5%。\n替代性的最低限额税可能对您处置美国不动产\n收益的净收益征收最低税收。在表格 6251 上计\n算此项税收的金额\n预扣税。如果您处置美国不动产权益，买方可\n能要预扣税。参见第 8 章中不动产销售售预扣税\n税。\n外国人从出售或交换某些合营企业权\n益获得的收益或遭受的损失\n如果您是从事（或视为从事）美国境内贸易或业\n务的美国或外国合营企业的直接或间接外国合伙\n人，并且您直接或间接处置该权益，则处置该合\n营企业权益的收益或损失可能影响您的联邦税\n负。根据第 864(c)(8) 节规定，您出售、交换或\n以其他方式处置该合营企业权益的收益或损失，\n视为与在美国境内开展的贸易或业务密切相关\n（“密切相关收益”或 “密切相关损失”）。\n但是，密切相关收益或密切相关损失的金额，仅\n限于（如果合营企业在处置日按公允市价出售其\n所有资产）您的密切相关收益或损失的分配份额\n部分。\n第 864(c)(8) 节适用于 2017 年 11 月 27 日或\n之后发生的销售、交换或其他处置。2020 年 11 \n月 6 日，根据第 864(c)(8) 节发布最终法规，该\n等法规适用于 2018 年 12 月 26 日或之后发生的\n转让。见条例第 1.864(c)(8)-1(j) 节。\n外国收入\n以下情况下，您必须将三类外国来源收入视为与\n在美国的贸易或业务密切相关：\n• 您在美国拥有收入属于其的办公室或其他\n固定营业场所；\n• 该办公室或营业场所是创收的重要因素；\n以及\n• 收入是在通过该办公室或其他固定营业场\n所开展的贸易或业务正常过程中产生的。\n如果某办公室或其他固定营业场所对赚取收\n入作出重大贡献，并且是赚取收入的基本经济因\n素，则该办公室或其他固定营业场所为重要因\n素。\n下文列明这三类外国来源收入。\n1. 使用位于美国境外的无形个人财产或使用\n该等财产特权的租金和特许权使用费，或\n来自该等财产任何权益的租金和特许权使\n用费。包括使用位于美国境外的专利、版\n权、秘密工艺和配方、商誉、商标、商业\n品牌、特许权以及类似的财产或使用它们\n的特权的租金和特许权使用费，条件是该\n等租金或特许权使用费来自在美国开展的\n贸易或业务活跃行为。\n2. 为 2011 年 9 月 27 日后发行的债务提供担\n保，通过在美国积极开展的银行、融资或\n类似业务收到的股息、利息或金额。在证\n券借贷交易或销售-回购交易中收到的另类\n股息或利息付款，视为与转让证券收到的\n金额相同。\n3. 通过美国办公室或其他固定营业场所在美\n国境外销售以下项目的收入、收益或损\n失：\na. 待销存货；\nb. 包含在纳税年度末现有库存中的财\n产；或者\nc. 在正常营业过程中持有的主要出售给\n客户的财产。\n如果您出售在美国境外使用、消耗或处\n置的财产，并且在外国的办公室或固定营\n业场所是销售的重要因素，则第 (3) 项不适\n用。\n相当于上述任何一项收入的外国来源收入，\n视为与美国贸易或业务密切相关。例如，如果\n外国人在美国境内积极从事银行、金融或类似业\n务获得外国来源利息和股息等价物收入，则该等\n收入视为美国密切相关的收入。\n密切相关收入的税收\n您在纳税年度收到的与您在美国的贸易或业务密\n切相关的收入，扣除允许的扣除额后，按照适用\n于美国公民和居民的税率征税。\n通常，只有在纳税年度内，您是在美国从事\n贸易或业务的非税法定义居民，您才能收到密切\n相关的收入。但是，如果您在未从事美国贸易或\n业务的纳税年度，通过销售或交换财产、履行服\n务或任何其他交易收到付款，但这些付款在交易\n发生或您履行服务年度会视为密切相关收入，则\n它们在您收到款项的纳税年度视为密切相关收\n入。\n示例。 Ted Richards 于 2022 年 8 月入境\n美国，为其海外雇主的美国办公室履行个人服\n务。Ted 在美国办公室工作到 2022 年 12 月 25 \n日，但在 2023 年 1 月 11 前未离开美国。2023 \n年 1 月 8 日，Ted 收到 2022 年间在美国履行服\n务的最终工资支票。Ted 在居住在美国期间的所\n有收入均为美国来源收入。\n2022 年间，Ted 在美国从事履行个人服务的\n贸易或业务。因此，2022 年支付给 Ted 的 \n2022 年在美国履行的服务的所有金额，均与\n2022 年间贸易或业务密切相关。\nTed 在 2023 年 1 月收到的薪酬是其 2023 年\n美国来源收入。这实际上与收入密切相关，因为 \nTed 2022 年在美国从事赚取收入的服务，因\n此，Ted 被视为在 2022 年间在美国从事贸易或\n业务。\n不动产收入。您可以选择将所有不动产收入视\n为与收入密切相关。参见本章下文不动产收收入\n入。\n30% 税收\n30%（或更低协定）税率适用于某些美国来源\n的收入或受益项目，但仅在项目与您的美国贸易\n或业务密切相关的情况下才适用。\n固定或可确定收入\n30%（或更低的协定）税率适用于来源于美国\n的固定、可确定、年度或定期（FDAP）的收\n益、利润或收入的总金额。\n以预先知道的金额支付收入时，其就是固定\n收入。每当有计算要支付的金额时，收入即为可\n确定的。如果收入是定期支付的，它就是周期性\n的。该收入不必每年或定期支付。即使付款时间\n长度有所增减，收入也是可确定的或周期性的。\n特别列入固定或可确定收入的项目为利息\n（除原始发行折价 (OID)）、股息、股股息息等价价款款\n（定义见第 2 章）、租金、保险费、年金、薪\n金、工资和其他报酬。在证券借贷交易或销\n售-回购交易中收到的另类股息或利息付款，视\n为与转让证券收到的金额相同。其他收入项目，\n例如，特许权使用费，也需要缴纳 30% 税收。\n一些固定收入或可确定收入可免缴美国\n税收。参见第第 3 章章，如果您不确定收\n入是否需要缴税。\n原始发行折价 (OID)。如果您出售、交换或收\n到折价发行债券或其他债务工具的付款，全部或\n部分原始发行折价 (OID)（投资组合权益除外）\n须缴纳 30% 税收。OID 为债务工具规定到期时\n的赎回价和发行价之间的差值。以下情况下 \n30% 税收适用。\n1. 您收到债务工具付款。在此情况下，需缴\n税的 OID 金额为您持有债务工具时产生的 \nOID 减去先前考虑的 OID。但是 OID 税收\n不能超过该款项减去为债务工具利息所缴\n税款。\n2. 您出售或交换债务工具。需缴税的 OID 金\n额为您持有债务工具时产生的 OID 减去上\n述第 (1) 项已纳税的金额。\n如果您在原始发行时购买债务工具，则在您\n的报税表上填报表格 1042-S 上所示的 OID 金\nTIP\n刊物 519 (2023)\n第4 章\n外国人的收入如何征税？\n15\n", "额。但是，如果以下任何一项适用，您必须重新\n计算表格 1042-S 上的正确 OID 份额。\n• 溢价购买债务工具或支付收购溢价。\n• 债务工具是美国财政部发行的分割债券或\n剥离息票（包括美国财政部支持的零息工\n具）。\n• 债务工具是或有付款或通货膨胀指数债务\n工具。\n若要了解溢价和收购溢价及如何重新计算的说\n明，参见第第 1212 号号刊物（英文文）。\n赌博收入\n通常，如果在美国赌博赢取的总收益与美国贸易\n或业务无密切关系，并且根据协定不予免税，则\n非税法定义居民需缴纳该收入 30% 的税收。但\n是，在美国，对非税法定义居民通过玩 21 点、\n百家乐、掷骰子、轮盘赌或大 6 轮赢来的非营\n业赌博收入不征税。\n对于在美国赢取的与美国贸易或业务密切相\n关的净赌博收入，向非税法定义居民按累进税率\n征税。\n社会安全福利\n非税法定义居民必须包括 85% 在美国来源的固\n定、可确定、年度或定期 (FDAP) 的收入的美国\n社会安全福利（以及相当于一级铁路退休福利的\n社会安全部分）。社会安全福利包括每月的退\n休、幸存者和残疾福利。根据一些税收协定，本\n项收入免税。参见税收协定表中的表 1，位于 \nIRS.gov/TreatyTables（英文文），了解美国社会\n安全福利免缴美国税收的税收协定清单。若要了\n解更多信息，参见第第 915 号号刊物（英文文）。\n资本资产\n销售或交换\n本规则仅适用于通过在美国经营业务产生的与在\n美国贸易或业务密切相关的美国来源利润和损\n失。即使他们在美国从事贸易或业务，本规则也\n适用。本规则不适用于美国不动产权益的出售或\n交换，也不适用于与美国贸易或企业密切相关的\n任何财产的出售。参见上文密密切切相关关收收入入下不\n动产收益或损失。\n资本资产是您拥有的以下资产以外的一切：\n• 库存；\n• 营业账款或应收票据；\n• 用于贸易或业务的应计折旧财产；\n• 用于贸易或业务的不动产；\n• 定期用于贸易或业务的物资；\n• 某些版权、文学、音乐或艺术作品、信件\n或备忘录或类似财产；\n• 某些美国政府刊物；\n• 大宗商品衍生品交易商持有的某些大宗商\n品衍生品金融工具；\n• 对冲交易。\n资本收益是出售或交换资本资产的收益。资\n本损失是出售或交换资本资产的损失。\n如果出售的是外币，为了确定收益，财产的\n成本和售价应分别按购买日和出售日的汇率以美\n元计价。\n您可以使用第第 544 号号刊物（英文文）确定什\n么是资本资产的出售或交换，或什么按资本资产\n的出售或交换对待的。适用于美国公民或居民的\n特殊税收待遇通常并不适用于您。\n针对以下收益需要缴纳 30%（或更低协定）\n税率的收入，而不考虑下文讨论的 183 天规\n则。\n1. 处置保留经济权益的木材、煤炭或国内铁\n矿石的收益。\n2. 1966 年 10 月 4 日以后，因出售或交换专\n利、版权及类似财产而获得的或有收益。\n3. 如果转让是在 1966 年 10 月 5 日之前进行\n的，则为所有实质性权利或不可分割权益\n的某些转让收益。\n4. 销售或交换原始发行折价债券的收益。\n如果您选择将收益视为与美国贸易或业务密\n切相关，则第 (1) 项中的收益不受 30%（或更低\n协定）税率规限。参见下文不动产收收入入的内\n容。\n183 天规则。如果您在纳税年度在美国居住\n183 天以上，您销售或交换资本资产净收益需按\n30%（或较低协定）税率缴税。对于 30%（或\n较低协定）税率而言，净收益是指您从美国来源\n获得的资本收益超过您从美国来源获得的资本损\n失的部分。即使您未在美国时发生任何交易，本\n规则也适用。\n为了确定您的净收益，要考虑您的损益净\n额，前提是，在一定程度上，如果您在当年从事\n的是美国的贸易或业务，并且在纳税年度的收益\n和损失与该贸易或业务密切相关，则该等损益将\n受认可并纳入考虑。\n计算您的净收益时，不考虑以下问题。\n• 上文的四类收益。\n• 资本损失结转扣减额。\n• 超出资本收益的资本损失。\n• 从出售或交换合格小型企业股票获得的收\n益例外情形（第 1202 节例外情形）。\n• 销售或交换持有的个人使用的财产的损\n失。但是，因为联邦政府宣布的灾难导致\n的意外事故或盗窃引起的损失，可在附表\nA（表格 1040-NR）上予以扣减。参见第 5 \n章逐逐项列列举扣减减额的内容。\n如果您未在美国从事贸易或业务，并且未为\n以前时期确定纳税年度，则就 183 天规则而\n言，您的纳税年度将为日历年度。此外，您必须\n按日历年提交报税表。\n如果您在税收年度在美国居住 183 天以下，\n资本收益（除上文所列收益以外）免税，除非\n这些资本收益在纳税年度与在美国的贸易或交易\n密切相关。\n报告。将销售或交换与在美国贸易或业务密切\n相关的资本资产的损益，填报于附表 NEC（表\n格 1040-NR）。将销售或交换与在美国贸易或\n业务密切相关的资本资产（包括不动产）的损\n益，填报于附表 D（表格 1040）或表格 4797 \n或两者。将其随附于表格 1040-NR。\n不动产收入\n如果您从位于美国的不动产获得收入，而且您拥\n有或具有该不动产的权益并为创收而持有，您可\n以选择将来自该财产的所有收入作为与美国贸易\n或业务密切相关的收入。该选择适用于位于美国\n并为创收而持有的不动产的全部收入，以及该等\n财产任何权益的全部收入。其中包括从矿山、油\n气井或其他自然资源中收取的租金、特许权使用\n费。还包括销售或交换保留经济权益的木材、煤\n炭或国内铁矿石的收益。\n您只能为与您的美国贸易或业务没有密切相\n关的不动产收入做出此项选择。\n如果您作出选择，您可以申请属于不动产收\n入的扣减额，只有您的不动产净收入才需要缴\n税。\n如果未以其他方式从事美国贸易或业务的非\n税法定义居民作出本选择，不将其视为在该年度\n在美国从事贸易或业务。\n示例。您是非税法定义居民，未从事美国\n贸易或业务。您在美国拥有独栋房屋，您已将其\n出租给他人。您一年的租金收入为 10,000 美\n元。这是您唯一的美国来源收入。根据上文\n30% 税税收收下的讨论，租金收入应按 30%（或更\n低协定）税率缴税。您收到表格 1042-S，表明\n您的租户已从租金收入正确扣缴税收。您不必提\n交美国报税表（表格 1040-NR），因为通过预\n扣税收来履行您的美国纳税义务。\n如果您作出上文讨论的选择，您可以通过某\n些租赁费用，抵消 10,000 美元的收入。（参见第\n第 527 号号刊物（英文文）。）由此产生的任何净\n收入均按累进税率缴税。\n如果您作出此项选择，在附表 E（表格\n1040）填报租赁收入和费用。在附表 1（表格\n1040）部分 I 第 5 行输入来自附表 E（表格\n1040）的净租赁收入或损失。将附表 1（表格\n1040）和附表 E（表格 1040）附于表格 1040。\n您作出选择的第一年，也随附下文讨论的声\n明。\n作出选择。通过将声明随附您作出选择年度的\n报税表或修改过的报税表，作出初步选择。将以\n下内容纳入声明。\n• 您作出选择。\n• 选择是根据第 871(d) 节（见上文解释）或 \n税收协定作出的。\n• 您位于美国境内的所有不动产或不动产任\n何权益的完整清单。提供您在其中拥有权\n益的美国木材、煤炭或钢铁的法律证明。\n• 您对这些财产的所有全范围。\n• 财产的位置。\n• 描述财产的任何重大改进之处。\n• 您拥有财产的日期。\n• 您的财产收入。\n• 任何先前选择以及撤销不动产收入选择的\n详情。\n除非您取消，否则本选择在所有后续纳税年\n度仍有效。\n撤销选择。您可以提交您作出选择年度和后续\n纳税年度的表格 1040-X，取消选择，无需国税\n局批准。您必须在您的报税表日期 3 年内，或\n缴税日期后 2（以较迟者为准）内，提交表格\n1040-X。如果选择年度的此时间段到期，您不\n能撤销该年的选择。但是，只有获得国税局批\n准，才能撤销后续纳税年度的选择。若要了解如\n何征得国税局批准，参见法规第 1.871-10(d)(2) \n条。\n备注。您可以从 2019 纳税年度开始，以电\n子方式提交您的表格 1040-X。若要了解更多信\n息，参见 IR-2020-107 （英文文）。\n运输税\n由于无密切关系的运输收入不满足运运输收收入入项\n下上述述两个个条条件，所所以以 4% 税税收收不适适用于该运运输收\n收入入。如果您收到应缴 4% 税收的运输收入，您\n应计算税收，将其列入表格 1040-NR 第 23c \n行。将您的声明随附含以下信息（如适用）的报\n税表。\n• 您的姓名、纳税识别号和纳税年度。\n• 描述履行服务的类型（无论是否在国\n外）。\n16\n第4 章\n外国人的收入如何征税？\n刊物 519 (2023)\n", "• 您履行服务所在的船舶名称或飞机注册号\n码。\n• 来自日历年各船舶或飞机每类服务的美国\n来源运输收入的金额。\n• 来自日历年所有类别服务的美国来源运输\n收入的总金额。\n此 4% 税收适用于您的美国来源总运输收\n入。如果运输在美国开始或结束，此项运输收入\n仅包括被视为来自美国来源运输收入。对于来自\n个人服务的运输收入，运输必须在美国和美国领\n土之间。对于非税法定义居民的个人服务来说，\n此项规定只适用于来自飞机或与飞机有关的收\n入。\n居住中断期间\n如果您以非税法定义居民期间中断您的税法定义\n居民期间，您应按特别规则缴税。如果您满足以\n下所有条件，特别规则适用。\n1. 您在包括至少 3 个连续日历年期间为税法\n定义居民。\n2. 您在这些年的每年中至少有 183 天为税法\n定义居民。\n3. 您不再被视为税法定义居民。\n4. 您在上文第 (1) 项所述的期间结束后第三\n个日历年结束前，再次成为税法定义居\n民。\n根据本特别规则，除非您在考虑适用协定优\n惠后，缴纳第 871 节规定（即通常适用于上文\n讨论的非税法定义居民的收入的规则）的更高额\n税收，对于您的美国来源总收益，您应以净值按\n适用于您为非税法定义居民的期间适用于个人的\n累进税率，缴纳您的税收。若要了解如何计算\n特别税收，参见下文弃弃籍税税的内容。\n示例。 John Willow，为新西兰公民，作为\n合法永久居民，于 2018 年 4 月 1 日入境美国。\n2020 年 8 月 1 日，John 停止合法永久居民身\n份，返回新西兰。在居住在美国期间，John 在\n连续 3 年（2018 年、2019 年和 2020 年）在美\n国居住至少 183 天。John 作为合法永久居民于 \n2023 年 10 月 5 日返回美国。John 在首次居住\n期（2020 年 8 月 1 日）结束后开始的第三个日\n历年（2023 年）结束前成为税法定义居民。因\n此，如果根据特别规则，John 非税法定义居民\n期间（2020 年 8 月 2 日至 2023 年 10 月 4 日）\n需要缴纳的税收超过通常适用于其作为非税法定\n义居民的税收，则其应缴纳该税收。\n报告要求。如果您在作为非税法定义居民期间\n任何年度需要缴纳本税收，您必须提交该年的表\n格 1040-NR。报税表在您提交您再次成为税法\n定义居民年度美国收入报税表到期日（包括延\n期）前到期。如果您已提交该期间的报税表，您\n必须提交修改过的报税表。您必须在您的报税表\n附上一份声明，说明您所有的美国和外国总收入\n的来源，以及受这一特别规则约束的收入项目。\n弃籍税\n弃籍税规定适用于放弃其身份的美国公民及结束\n其公民身份的长期居民 (LTR)以下章节描述第\n877A 节下的弃籍规则，适用于 2008 年 6 月 17 \n日或之后弃籍的人。参见下文 2008 年 6 月 16 \n日后后离离境境的内容。如果您在 2008 年 6 月 17 日\n前弃籍，参见 “2004 年 6 月 3 日后和 2008 年 \n6 月 17 日弃籍”，该内容载于 2018 年第 519 \n号刊物第 4 章和 2018 年表格 8854 说明。\n如果您放弃国籍或在 2004 年 6 月 3 日\n之后及 2008 年 6 月 17 日前终止您的长\n期居民身份，您仍将被视为美国纳税公\n民或居民，直至您通知国务院或国土安全部（如\n适用）您弃籍，并向国税局提交表格 8854。\n定义的长期居民 (LTR)。如果您在您的居民身\n份终止后的过去 15 个纳税年度中，至少有 8 个\n纳税年度是美国合法永久居民，您就是 LTR。在\n确定您是否满足 8 年要求时，不计算您被视为\n税收协定下外国居民的年份，不免除协定优惠。\n2008 年 6 月 16 日\n后弃籍\n弃籍日期。您的离籍日期是指您放弃美国国籍\n（前美国公民）或终止长期居住（前税法定义居\n民）的日期。\n前美国公民。您被视为在以下最早日期放\n弃您的美国公民身份。\n1. 在美国外交或领事官员面前宣布放弃美国\n公民身份的日期（但是自愿放弃身份后来\n通过签发国籍丧失证明予以确认）。\n2. 您向国务院提交签字声明的日期，自愿放\n弃美国国籍，确认您进行弃籍行为（但\n是，之后要签发丧失美国国籍证明确认自\n愿弃籍行为）。\n3. 国务院签发丧失美国国籍证明的日期。\n4. 美国法院取消您入籍证明的日期。\n前长期居民 (LTR)。您被视为在以下最早日\n期终止您的长期居民身份。\n1. 您自愿放弃合法永久居民身份的日期，方\n式是向国土安全部以及美国领事官员或移\n民官员提交表格 I-407。\n2. 您收到放弃合法永久居民身份的最终行政\n命令的日期（或者，如果该命令已被上\n诉，则与该行政命令有关的最终司法命令\n的日期）。\n3. 根据《移民与国籍法》您被驱逐出美国的\n最终行政命令的日期。\n4. 如果您是美国以及与美国签订所得税协定\n国家的双重居民，根据该协定的规定您开\n始被视为该国居民并且在表格 8833 和表\n格 8854 通知国税局您的该待遇的日期。参\n见第 1 章税税收收协定定的效效力了解双重居民身\n份的更多信息。\n适用弃籍者。如果您在 2008 年 6 月 16 日后弃\n籍，您被视为适用弃籍者；如果您符合以下条\n件，第 877A 节下弃籍规则适用。\n1. 在您弃籍或终止居民身份日期之前 5 年\n内，您每年的平均净所得税超过以下：\na. 139,000 美元，如果您在 2008 年弃籍\n或终止居民身份。\nb. 145,000 美元，如果您在 2009 或 \n2010 年弃籍或终止居民身份。\nc. 147,000 美元，如果您在 2011 年弃籍\n或终止居民身份。\nd. 151,000 美元，如果您在 2012 年弃籍\n或终止居民身份。\ne. 155,000 美元，如果您在 2013 年弃籍\n或终止居民身份。\nf. 157,000 美元，如果您在 2014 年弃籍\n或终止居民身份。\nCAUTION\n!\ng. 160,000 美元，如果您在 2015 年弃籍\n或终止居民身份。\nh. 161,000 美元，如果您在 2016 年弃籍\n或终止居民身份。\ni. 162,000 美元，如果您在 2017 年弃籍\n或终止居民身份。\nj. 165,000 美元，如果您在 2018 年弃籍\n或终止居民身份。\nk. 168,000 美元，如果您在 2019 年弃籍\n或终止居民身份。\nl. 171,000 美元，如果您在 2020 年弃籍\n或终止居民身份。\nm. 172,000 美元，如果您在 2021 年弃籍\n或终止居民身份。\nn. 178,000 美元，如果您在 2022 年弃籍\n或终止居民身份。\no. 190,000 美元，如果您在 2023 年弃籍\n或终止居民身份。\n2. 您在离开或终止居民身份日期，净资产为 \n200 万美元以上。\n3. 您未能在表格 8854 上证明您在您弃籍或终\n止居民身份日期之前 5 年内已经履行所有\n美国联邦税收义务。\n某些前公民的减免程序。如果您是 2011 年 3 \n月 18 日之后弃籍的美国公民，您有资格获得某\n些减免程序，这些程序为满足税务合规认证程序\n提供替代措施。若要了解更多信息，参见某些前\n公民的减免程序，位于 IRS.gov/Individuals/\nInternational-Taxpayers/Relief-Procedures-\nfor-Certain-Former-Citizens （英文文）。\n双重身份公民和某些未成年人的例外情形。双\n重身身份份公公民民以及某些未成年人人（定义见下\n文），即使符合上述第 (1) 项或第 (2) 项条件，\n也不缴纳弃籍税。但是，他们仍必须提供上述第\n(3) 项要求的证明。\n双重身份公民。如果以下两项均适用，您\n符合上述例外情形的条件。\n• 您生来就是美国公民和其他国家公民，在\n弃籍日期，您继续为该其他国家公民，并\n作为该国居民纳税。\n• 在发生弃籍纳税年度结束后 15 年纳税期\n内，您作为税法定义居民不超过 10 年。为\n了确定税法定义居民身份，使用第 1 章所\n述实实际居居住住测试的内容。\n某些未成年人。如果您符合以下两项要\n求，您就符合上述例外情形的条件。\n• 您在 18 岁前弃籍1/2。\n• 弃籍前，您在美国居住的时间不超过 10 个\n纳税年。为了确定税法定义居民身份，使\n用第 1 章所述实实际居居住住测试的内容。\n如果您是适用弃籍者，如何计算\n弃籍税。\n在您弃籍那一年，您要为您的财产中未实现的净\n收益（或损失）缴纳所得税，就像该财产在您弃\n籍日期前一天以其公允市值出售一样（“按市价\n计税”）。这适用于您在放弃公民身份或终止居\n民身份之日持有的大多数类型的财产权益。但\n是，参见下文例例外外情形的内容。\n被视为销售纳税年度的被视为销售的收益必\n须考虑在内，无关乎美国其他国税法。必须在美\n国国税法规定的范围内，将被视为销售的损失考\n虑在内。但是，第 1091 节（关于股票及证券假\n刊物 519 (2023)\n第4 章\n外国人的收入如何征税？\n17\n", "售回购损失不予计提）不适用。必须包含在您的\n收入中的净收益额减少如下（但不低于零）：\n1. 600,000 美元，如果您在 2009 年 1 月 1 日\n弃籍或终止居民身份。\n2. 626,000 美元，如果您在 2009 年弃籍或终\n止居民身份。\n3. 627,000 美元，如果您在 2010 年弃籍或终\n止居民身份。\n4. 636,000 美元，如果您在 2011 年弃籍或终\n止居民身份。\n5. 651,000 美元，如果您在 2012 年弃籍或终\n止居民身份。\n6. 668,000 美元，如果您在 2013 年弃籍或终\n止居民身份。\n7. 680,000 美元，如果您在 2014 年弃籍或终\n止居民身份。\n8. 690,000 美元，如果您在 2015 年弃籍或终\n止居民身份。\n9. 693,000 美元，如果您在 2016 年弃籍或终\n止居民身份。\n10. 699,000 美元，如果您在 2017 年弃籍或终\n止居民身份。\n11. 711,000 美元，如果您在 2018 年弃籍或终\n止居民身份。\n12. 725,000 美元，如果您在 2019 年弃籍或终\n止居民身份。\n13. 737,000 美元，如果您在 2020 年弃籍或终\n止居民身份。\n14. 744,000 美元，如果您在 2021 年弃籍或终\n止居民身份。\n15. 767,000 美元，如果您在 2022 年弃籍或终\n止居民身份。\n16. 821,000 美元，如果您在 2023 年弃籍或终\n止居民身份。\n例外情形。逐日盯市税收不适用于以下内容。\n1. 符合条件的递延报酬项目。\n2. 不符合条件的递延报酬项目。\n3. 非授予人信托权益。\n4. 制定递延税账户。\n相反，第 (1) 项和第 (3) 可能从来源预扣税。如\n果是第 (2) 项，您被视为收到截至您弃籍日期前\n一天的应累计权益的限值。如果是第 (4) 项，您\n被视为收到您弃籍日期前一天全部权益的分配。\n参见通知 2010-85 和表格 8854 说明，了解更多\n信息。\n弃籍税报税表\n您必须在您放弃美国公民身份或终止您的长期居\n民身份当年的原始表格 8854，即使您不是适用\n弃籍者。此外，您还必须在您弃籍后每年提交表\n格 8854，如果您是适用弃籍者并且您：\n1. 延期缴付逐日盯市税收（参见下文延延期缴\n付逐逐日盯市市税税收收的内容),\n2. 有符合条件的递延报酬项目，或者\n3. 拥有非授予人信托权益。\n延期缴付逐日盯市税收。对于延期缴付视为销\n售财产的逐日盯市税收款，您可以作出不撤销选\n择。如果您作出此项选择，以下规则适用。\n1. 您可以按逐项财产作出选择。\n2. 属于特定财产的递延税在您处置财产纳税\n年度的报税表上到期。\n3. 税收递延期间收取的利息。\n4. 递延税的缴款日期不得超过下列日期中的\n较早者。\na. 死亡年必要的报税表到期日。\nb. 为财产提供的担保未满足要求的时\n间。请参阅下文第 (6) 项。\n5. 您在表格 8854 上作出选择。\n6. 您必须提供足够担保（例如债券）。\n7. 您必须不可撤销地放弃美国的任何协定中\n可能排除评估或征收逐日盯市税的任何权\n利。\n若要了解关于延期缴税的更多信息，参见表表格\n格 8854 说明明（英文文）。\n5.\n计算您的税收\n介绍\n您确定您的外国人身份、您的收入来源、以及收\n入是否及如何在美国纳税后，您的下一步是计算\n您的税收。本章中的信息对于税法定义居民而\n言，并不像对非税法定义居民那么全面。因为提\n交税法定义居民报税表的信息通常与税法定义居\n民的相同，所以税法定义的居民应当获得美国公\n民的刊物、表格和说明。\n如果您在同一纳税年度，既是非税法定义居\n民又是税法定义居民，参见第第 6 章章，讨论双重\n身份外国人。\n主题\n本章讨论的是：\n• 识别号码、\n• 报税身份、\n• 扣减额、\n• 被抚养人、\n• 逐项列举扣减额、\n• 税收抵免和缴纳以及\n• 美属萨摩亚和波多黎各真正居民的特别规\n则。\n有用的条款\n您可能想看：\n第\n463 号刊物 “旅行、礼物和汽车费用”\n第 501 号刊物被抚养人、标准扣除额和报\n税信息\n第 521 号刊物迁移费用\n第 526 号刊物慈善捐助\n第 597 号刊物关于美国-加拿大收入税收\n协定的信息\n 463 号刊物 \n 第 501 号刊物 \n 第 521 号刊物 \n 第 526 号刊物 \n 第 597 号刊物 \n表格（及说明）\nW-7 国税局个人纳税识别号申请\n表格 1040 美国个人所得税报税表\n表格 1040-SR 美国老年人报税表\n表格 1040-NR 美国非税法定义居民所得税\n报税表\n2106 员工业务支出\n3903 迁移费用\n4563 不含美属萨摩亚真正居民的收入\n8959 附加医疗保险税\n8990 第 163(j) 节下业务利息费用限制\n参见第第 12 章章，了解有关获取这些刊物和表格\n的信息。\n纳税年度\n您必须计算您的收入，并在被称为纳税年度的年\n度会计期间提交所得税报税表。如果您以前没\n有建立财务纳税年度，您的纳税年度为日历年。\n日历年为 12 月 31 日截止的连续 12 个月。如果\n您以前建立正常的财务纳税年度（在 12 月或 \n52-53 周的年度以外月份最后一天结束的 12 个\n连续月），并且在任何日历年被认为是税法定义\n居民，则您将在该日历年内的财务年度任何期\n间，被视为税法定义居民。\n识别号码\n在报税表、报表和其他税务相关文件上必须提供\n纳税人识别号码 (TIN)。对于个人而言，该号码\n为社会保险号码 (SSN)。如果您没有并且没资格\n获得 SSN，您必须申请纳税人识别号码 (ITIN)。\n如果您以独资经营业主的身份从事贸易或业务，\n并有员工或有合资格的退休计划，您必须提供雇\n主识别号码 (EIN)。\n您必须提交 TIN，如果您是：\n• 外国人，具有在一年任何时间都有与美国\n贸易或业务密切相关的收入；\n• 外国人，在一年任何时间拥有美国办公室\n或营业场所；\n• 非税税法法定定义义居居民民配偶，其被被视为税税法法定定义义居\n居民民，见第 1 章讨论；或者\n• 任何其他外国人，其提交报税表、修改过\n的报税表或退税申请（但不是信息报税\n表）。\n社会保险号 (SSN)。通常，如果您被合法允许\n入境美国永久居住，或属于授予美国就业岗位的\n其他移民类别，您就可以获得 SSN。\n若要申请新的 SSN，您必须本人到地方社保\n局 (SSA) 办公室，提交表格 SS-5, 社会保险卡的\n申请, 和必要的文件。要获取表格 SS-5，您可\n以在 SSA.gov/forms （英文文）下载表格 SS-5，\n致电 SSA：800-772-1213，或前往您的地方\nSSA 办公室。若要了解详情，转到社社会会保险号号\n和卡卡（英文文）。\n留学生。如果您持有 F-1、M-1 或 J-1 签\n证，参见 SSA 第 05-10181 号刊物，位于 \nSSA.gov/Pubs/10181.html （英文文），了解为\n了证明您的移民身份，您必须提交的文件的更多\n信息。\n个人纳税人识别号 (ITIN)。如果您已有 ITIN，\n每当需要 SSN 时，就在您的报税表上输入它。\n如果您没有 ITIN 并且没资格获得 SSN，您必须\n W-7\n 表格 1040\n 表格 1040-SR\n 表格 1040-NR\n 2106\n 3903\n 4563\n 8959\n 8990 \n18\n第5 章\n计算您的税收\n刊物 519 (2023)\n", "申请 ITIN。关于如何申请的详细信息，参见表表格\n格 W-7 和其说明。\n如果您具备 ITIN 资格，并且您的申请完整，\n您通常在 7 周内收到国税局的信函，为您分配\n您的纳税识别号。如果您在申请后 7 周未收到\nITIN 或其他通信，如果您在美国，请拨打国税\n局免费电话 800-829-1040，查询您的申请状\n态。如果您不在美国，致电 267-941-1000（非\n免费电话）。\nITIN 仅用于税务用途。它不会使您有权享受\n社会安全福利，也不会改变您根据美国法律的就\n业状态或移民身份。\n除了那些需要提供 TIN 并且没有资格获得 \nSSN 的外国人之外，对于具备资格享受允许的\n税收优惠并且没有资格申请 SSN 的外国配偶或\n被抚养人也必须提交表格 W-7。\n取得 W-7 的附加信息见表格 W-7 说明和 \nIRS.gov/ITIN。\n到期 ITIN。一些 ITIN 必须续期。如果您在 \n2020、2021 或 2022 税年没有在联邦报税表上\n至少使用一次您的 ITIN，那么其在 2023 年 12 \n月 31 日就会过期，如果您在 2023 税年需要提\n交联邦报税表，您必须为其续期。如果您无需\n提交联邦报税表，您无需续期您的 ITIN。若要\n续期您的 ITIN，参见表格 W-7 和其说明：\nIRS.gov/FormW7 。若要了解详情，转到\nIRS.gov/ITIN。\n2013 年以前分配的 ITIN 已经过期，如\n果您需要在 2023 税年报税，必须续\n期。如果您以前提交过续期申请并获得\n批准，您不需要再次续期，除非您在 2020、\n2021 或 2022 年的纳税年度没有至少一次在联\n邦纳税申报表中使用您的 ITIN。\n雇主身份证号码 (EIN) 个人必须使用 SSN（或 \nITIN）缴纳个人税收，使用 EIN 缴纳营业税。您\n可以通过以下方式申请 EIN： SS-4 表表（英文文） \n向 IRS 提交 SS-4。\n报税身份\n您的税收金额取决于您的报税身份。您的报税身\n份，对于您确定您是否可以作出某些扣减和抵免\n至关重要。对于税法定义居民和非税法定义居民\n而言，确定您的报税身份的规则不尽相同。\n税法定义居民\n税法定义居民可以使用美国公民可用的相同报税\n身份。参见您的表格说明或第第 501 号号刊物（英文\n文），了解申报身份有关的更多信息。\n已婚联合报税。只有您和配偶在整个纳税年度\n都是美国公民或税法定义的居民，或者您选择 \n成为被被视为税税法法定定义义居居民民的税税法法定定义义居居民民配偶，\n见第 1 章讨论内容。\n合条件尚存配偶。如果您的配偶于 2021 年或 \n2022 年死亡，而您在 2023 年底前未再婚，您\n可能有资格申请为合条件的尚存配偶，并使用联\n合报税表。只有您的配偶死亡当年，您本可以和\n配偶提交联合报税表的情况下，上述规定适用。\n若要了解合条件尚存配偶报税身份的更多信\n息，参见合条件尚存配偶，该内容载于 2023 \n年表格 1040 说明中报税身份。\n户主。如果您一年内最后一天未婚或被视为未\n婚，您为自己和合条件人士支付超过一半的养家\n费，您就具备户主资格。您必须在整个纳税年度\n为税法定义居民。\nTIP\n如果您的配偶在一年内任何时间为非税法定\n义居民，其不选择被视为税法定义居民，为此，\n您被视为未婚，详见第 1 章非非税税法法定定义义居居民民配\n偶视为税税法法定定义义居居民民的讨论。\n备注。即使您因为与非税法定义居民结婚\n而被视为未婚户主，您仍然可以被视为低收入家\n庭福利优惠 (EIC).的已婚人士。在此情况下，您\n需要满足分居配偶的特殊规则才能享受优惠。参\n见第第 596 号号刊物（英文文）了解详情。\n非税法定义居民\n您是提交表格 1040-NR 的非税法定义居民，您\n能够使用下文讨论的一种报税身份。\n已婚非税法定义居民。不是与美国公民或居民\n结婚的已婚非税法定义居民，在确定与美国贸\n易或业务密切相关的收入税收时，通常必须使用\n用于已婚人士提交单独报税表的税表列或税收计\n算工作表。\n例外情形。已婚非税法定义居民通常不能使\n用用于单身人士的税表列或税收计算工作表。但\n是，如果您在一年内最后 6 个月与配偶分开居\n住，并且您是加拿大、墨西哥、韩国已婚居民，\n或者是已婚美国国民，则您能够作为单身人士提\n交报税表。参见表格 1040-NR 说明，查看您是\n否具备资格。“本节后面对” 美国国民予以定\n义。\n非税法定义居民通常不能作为已婚人士共同\n提交报税表。但是，与美国公民或居民结婚的非\n税法定义居民可以选择被视为税法定义居民，可\n以在表格 1040 或表格 1040-SR 提交共同报税\n表。若要了解这些选择的信息，参见第第 1 章章的\n内容。如果您未作出单独提交的选择，则提交表\n格 1040-NR，使用用于已婚人士提交单独报税\n表的税表列或税收计算工作表。\n美国国民。该人尽管不是美国公民，但效忠\n美国，所以被视为美国国民。此外，美国公民包\n括美属萨摩亚人和北马里亚纳群岛人，他们选择\n成为美国国民而不是美国公民。\n合条件尚存配偶。如果您的配偶在 2021 年或 \n2022 年去世，而您在 2023 年底前没有再婚，\n您有资格作为合条件尚存配偶提交报税表，以及\n有资格使用联合报税表税率。\n若要了解合条件尚存配偶报税身份的更多信\n息，参见合条件尚存配偶，该内容载于 2023 \n年表格 1040-NR 说明中的报税身份。\n户主。如果您在纳税年度任何时间为非税法定\n义居民，您不能作为户主提交报税表。但是，如\n果您已婚，以下情况下，您的配偶具备户主资\n格：\n• 您的配偶在整个纳税年度为税法定义居民\n或美国公民；\n• 您未选择被视为税法定义居民；以及\n• 您的配偶符合本报税身份的其他要求，参\n见上文税税法法定定义义居居民民的内容。\n备注。即使您的配偶因为您是非税法定义\n居民结婚而被视为未婚户主，而在 EIC 方面您的\n配偶仍然可以被视为已婚人士。在此情况下，您\n的配偶无权享受抵免，除非他们符合分居配偶的\n特别规则，才可以申报抵免优惠。参见第第 596 号\n号刊物（英文文）了解详情。\n信托和遗产。使用表格 1040-NR 的非税法定\n义居民遗产或信托，在确定与美国贸易或业务\n密切相关的收入税收时，必须使用表格\n1040-NR 说明中的税率表 W。\n来自某些美国领土的外国人的特别规则。在整\n个纳税年度是美属萨摩亚或波多黎各真正居民的\n非税法定义居民，并且在美国临时工作，应参见本\n本章章末尾““美美属萨摩摩亚或波多多黎黎各真真正居居民民””，\n了解有关特别规则的信息。\n报告您的收入\n您必须根据以下各章中的规则，报告每项应税收\n入：第 2 章、第第 3 章章和第第 4 章章的内容。对于税\n法定义居民，包括来自美国境内外来源的收入。\n对于非税法定义居民来说，该收入包括与美国的\n贸易或业务密切相关的收入（适用累进税率）和\n来自美国无密切关系的收入（适用 30% 统一税\n率或更低协定税率）。\n扣减额\n税法定义居民或非税法定义居民都可以申请对其\n美国报税表进行类似扣减。但是，非税法定义居\n民通常只可申请与其美国贸易或业务密切相关收\n入有关的扣减。\n税法定义居民\n如果在整个纳税年度为税法定义居民，您可以申\n请允许美国公民享有的相同扣减。尽管下文“\n“非非税税法法定定义义居居民民””项下的讨论包括适用于您的\n一些相同一般规则和指南，但该讨论特别针对非\n税法定义居民。您应获取表格 1040 说明，了解\n关于如何申请您的免税扣减额的更多信息。\n非税法定义居民\n您可以申请扣减，计算您密切相关的应税收入\n(ECTI)。通常，您不能申请与美国营业活动无关\n收入的相关扣减额。除了下文讨论的某些逐项\n列举扣减额，只有在扣减额与您的收入密切相关\n时，您才可以申请扣减。\n日常和必要的业务费用。如果您在经营美国贸\n易或业务过程中的日常和必要支出与该等业务密\n切相关的收入相关，您可以扣减所有该等支出。\n若要了解关于其他业务支出的信息，参见 \nIRS.gov/Pub535（英文文）的业务费用资源的指\n南内容。\n合格业务收入扣减。如果您有与美国贸易或业\n务密切相关的收入，您可以从您的合格贸易或业\n务中扣除最多 20% 的合格业务收入，加上 20% \n合格 REIT 股息和合格上市合营企业 (PTP) 收\n入。若要了解详情，参见表格 1040-NR 说明中\n的第 13a 行的内容。\n若要了解合格业务收入扣减更多信息，参见\n表格 8995、表格 8995-A 及其附表以及表格和\n附表的相关说明。\n损失。您可以扣减因您为获利参与的交易产生\n的、并且您未获得保险等赔偿的损失，条件是该\n等损失与美国境内贸易或业务密切相关收入有\n关。\n备注。从 2021 年开始，在 2026 年之前，\n您不得扣减超额业务损失。2023 年，超额业务\n损失是指非公司纳税人在贸易或业务方面损失超\n过 289,000 美元门槛金额（对于提交联合报水\n表的已婚纳税人来说，为 578,000 美元）。\n教育支出。如果您在 2023 年是合格教育工作\n者，则您可以扣除您在 2023 年期间为某些专业\n发展课程、以及书籍、用品（不包括健康或体育\n刊物 519 (2023)\n第5 章\n计算您的税收\n19\n", "教学课程的非体育用品）、计算机设备（包括相\n关的软件和服务），以及您在课堂上使用的其他\n补充设备和材料支付的最多 300 美元的合条件\n费用，作为收入调整。若要了解更多信息，参见\n您的税收表格说明。\n符合条件的费用包括在 2023 年为防止\n新冠病毒传播支付或发生的个人防护设\n备、消毒剂和其他用品的金额。\n个人退休安排 (IRA)。如果您为 2023 年传统 \nIRA 出资，您能够作出 IRA 扣减。但要做到这一\n点，您必须有与美国贸易或业务密切相关的应税\n报酬。表格 5498 应在 2024 年 5 月 31 日前发送\n给您，表中显示您在 2023 年在您的传统 IRA 方\n面的全部出资。如果您在工作中或通过自营职业\n参加退休计划（合条件养老金、利润分享（包括 \n401（k））、年金、SEP、SIMPLE 等），您的 \nIRA 扣除额可能会减少或取消。但您仍然可以向\n传统 IRA 出资，即使您不能扣除它们。如果您为 \n2023 年传统 IRA 出资，您必须在表格 8606 上\n填报它们。\n若要了解详情，参见第第 590-A 号号刊物（英文\n文）的内容。\n迁移费用。只有在您是现役陆海军三军军人，\n并且由于军令，您因为驻地发生永久变更，才有\n迁移费用扣减额。若要了解详情，参见第第第第 3 章\n章（英文文）的内容。如果您具备资格，请使用\n表格 3903，计算扣减金额。\n政府向美国陆海空三军军人提供的服务或赔\n偿。不要把政府提供的搬家和仓储服务的价值\n纳入收入，因为这是根据永久变更驻地的军事命\n令进行的搬迁。同样，不要把作为搬迁津贴、临\n时住宿费用、临时住宿津贴或迁入住房津贴收到\n的金额纳入收入。若要了解详情，参见第第 3 号号\n刊物（英文文）的内容。\n自雇 SEP、SIMPLE 和具备资格的退休计划。 \n如果您是自雇人，您可以从 SEP、SIMPLE 或为\n您自己和您的普通法雇员（如有）提供退休福利\n的合格退休计划中扣除出资。若要为自己做出可\n扣除的出资，您必须有自雇净收入，并与您的美\n国贸易或业务密切相关。\n获取第第 560 号号刊物（英文文），了解更多信\n息。\n提前提取存款的罚款。您必须将您收到的或在\n一年中记入您账户的所有密切关联的利息纳入收\n入中。不因提前从定期储蓄账户提取存款而扣减\n您必须支付的任何罚款。但是，如果利息收入与\n您一年的美国贸易或业务密切相关，您可以在 \n附表 1（表格 1040）第 18 行扣减银行机构收取\n的提前提款罚款金额。将附表 1（表格 1040）\n附于表格 1040-NR。\n学生贷款利息扣减。如果您在 2023 年支付合\n条件学生贷款利息，您能够扣减最高 2,500 美元\n已付利息。通常，如果满足所有要求，您可以申\n请扣减。\n扣减额在附表 1（表格 1040）第 21 行予以\n扣除。将附表 1 （表格 1040 ）附于表格\n1040-NR。\n若要计算扣减额，参见表格 1040-NR 说明。\n若要了解详情，参见第第 970 号号刊物（英文文）的\n内容。\n被抚养人\n税法定义居民可以用与美国公民相同的方式为其\n被抚养人提出申请。但是，必须是美国国民的非\n居民、加拿大、墨西哥和韩国居民；或者印度留\nTIP\n学生或业务学徒的非税法定义居民，才可以有一\n个合条件的被抚养人。参见下文非非税税法法定定义义居居民\n民。\n通常，被抚养人是合条件子女或合条件亲\n属。但是，以下例外情形适用。\n1. 作为纳税人的被抚养人的个人，被视为无\n被抚养人。\n2. 如果个人提交联合报税表，则年底结婚的\n个人不能申报为被抚养人，除非提交联合\n报税表只是为了要求退还预扣所得税或已\n缴估算税。\n3. 被宣称为被抚养人的个人必须是美国公\n民、国民或居民、或加拿大或墨西哥居\n民。\n如果您未出示您报税表上被抚养人部分\n的抚养人的 SSN、 ITIN，或收养纳税\n人识别号码（ATIN）或您出示的号码不\n正确，某些税收优惠会被拒绝。参见上文识别号\n号码的内容。\n税法定义居民\n如果您是税法定义居民，合条件被抚养人包括您\n的合条件子女或合条件亲属。若要成为合条件子\n女，必须通过五项测试。若要成为合条件亲属，\n必须通过五项测试。若要了解更多信息，请参阅\n表格 1040 说明。\n如果您未出示您报税表上被抚养人部分\n的抚养人的 SSN、 ITIN，或收养纳税\n人识别号码（ATIN）或您出示的号码不\n正确，某些税收优惠会被拒绝。参见上文识别号\n号码的内容。\n非税法定义居民\n参见上文第第 501 号号刊物（英文文），了解详情。\n墨西哥或加拿大居民或美国国民。如果您是墨\n西哥或加拿大居民或美国国民，您可以为您的每\n一位通过某些测试的被抚养人提出申请。墨西哥\n或加拿大居民或美国国民必须使用与美国公民相\n同的规则，确定谁是被抚养人。参见第第 501 号号\n刊物（英文文），了解这些规则。\n韩国居民。韩国居民的非税法定义居民（韩国\n政府员工除外）可以将其子女申请为合条件被抚\n养人。除使用与美国公民相同的规则，根据与韩\n国签订的所得税协定，确定谁是被抚养人，纳税\n年度一段时间内，子女还必须已经在美国与该非\n税法定义居民居住在一起。\n来自印度的留学生和业务学徒。符合《美\n国-印度所得税协定》第 21(2) 节规定的学生和\n业务学徒，如果符合适用于美国公民的规则，可\n以申请其家属为被抚养人。\n逐项列举扣除额\n非税法定义居民可以申请税法定义居民可以申请\n的逐项列举扣除额。但是，非税法定义居民只有\n拥有与美国贸易或业务密切相关收入，才可以申\n请逐项列举的扣除额。\n可能有影响您可以在附表 A 中申请的逐项列\n举扣减金额的限制。参见附表 A（表格 1040）\n说明或 1040-NR 表格说明的附表 A (1040-NR \n表)说明 — 逐项列举扣除额。\nCAUTION\n!\nCAUTION\n!\n税法定义居民\n您可以使用附表 A（表格 1040）申请美国公民\n相同的逐项列举扣除额。参见附表 A（表格\n1040）说明，了解更多信息。\n如果您未逐项列举扣除额，您可以凭借您特\n别报税身份，申请标准扣除额。若要了解更多信\n息，请参阅表格 1040 说明。\n非税法定义的居民\n如果您收到与美国贸易或业务密切相关的收入，\n您可以扣减某些逐项列举扣除额。通常，您只能\n适当分配和分摊到与美国贸易或业务密切相关的\n收入的扣除额和损失纳入其中。您不能将免税收\n入相关的扣除额和/或损失，或者与美国贸易或\n业务无密切关系的收入相关的扣除额和/或损失\n纳入其中。但是，如果某些慈善捐款、意外事故\n损失和盗窃损失与您的密切相关收入无关，您可\n以扣减它们。使用附表 A（表格 1040-NR）申\n请逐项列举扣除额、详情请参见表格 1040-NR \n说明。\n标准扣除额。非税法定义居民不能申请标准扣\n除额。但是，针对来自印度的某些非税法定义居\n民，有下文所述的特别规则。\n来自印度的留学生和业务学徒。一项特殊\n的规则适用于有资格享受《美国-印度所得税协\n定》第 21(2) 条优惠的学生和业务学徒。如果\n您不申请逐项列举扣除额，您可以申请标准扣除\n额。\n使用工作表表 5-1，计算您 2023 年的标准扣\n除额。如果您已婚，配偶提交报税表并申报逐项\n列举扣除额，您就无法获得标准扣除额。\n灾难税收减免。如果您是学生或业务学\n徒，有资格享受《美国-印度所得税协定》第\n21(2) 条规定的福利，并且在 2023 年受到联邦\n政府宣布的某些大型灾难影响（参见 IRS.gov/\nDisasterTaxRelief 以及 FEMA.gov/Disasters\n（英文文）），您可以选择在 2023 年报税表上通\n过任何符合条件的灾难相关的个人意外事故损\n失，来增加您的标准扣除额。使用工作表表 5-1， \n计算您 2023 年的标准扣除额。参见 2023 年表\n格 4684 及其说明，了解关于合条件灾难相关个\n人意外事故损失税收优惠的更多信息。\n州和地方所得税。如果收入与美国境内贸易或\n业务密切相关，对于您就该收入缴纳的州和地方\n所得税，您可以扣减。您的扣除额以 10,000 美\n元总合并扣除额为限（如果已婚单独报税，则为 \n5,000 美元）。如果您在 2023 年收到您在上年\n度缴纳税收的退税或退款，不得用该金额扣减您\n的扣除额。相反，如果您在上年度扣减税收，并\n且扣除额扣减您的税收，则您必须将退税或退款\n纳入您的收入。参见补偿，该内容载于第第 525 号\n号刊物（英文文），了解关于如何计算纳入收入\n的金额的详情。\n慈善捐助。您可以扣减您给合条件组织机构的\n慈善捐助或捐赠，但须受某些限制。合条件组织\n机构包括宗教、慈善、教育、科学的或文学性质\n或致力于防止虐待子女或动物的组织机构。某些\n促进国家或国际业余体育竞赛的组织也是合条件\n组织机构。\n若要了解扣减慈善捐助的更多信息，参见对\n美国慈善机构的捐赠，该内容载于表格\n1040-NR 说明中的附表 A (表格 1040-NR)说\n明 — 逐项列举扣除额。\n国际组织机构。直接向国际组织机构作出\n的捐助不可扣除。但是，如果向外国慈善组织机\n构转账资金的美国组织机构控制资金的使用，或\n20\n第5 章\n计算您的税收\n刊物 519 (2023)\n", "者如果国际组织机构仅是美国组织机构的行政部\n门，您可以扣除向该美国组织机构的捐助。\n根据有限数量的所得税协定，您可能有资格\n扣除对外国慈善组织机构的捐助。参见第第 526 号\n号刊物（英文文），了解详情。\n意外事故损失和盗窃损失。您可以在您的报税\n表上扣减意外事故损失和盗窃损失。\n如果非业务意外事故损失是由于联邦政\n府宣布的灾难造成的，则您只可扣除该\n等损失。\n如果您的意外事故损失或盗窃损失是由于联\n邦政府宣布的灾难造成的，您可扣除您的损失，\n即使您的财产与美国贸易或业务无关。财产可以\n是与美国贸易或业务无关的个人使用财产或创收\n财产。财产在发生意外事故或盗窃时必须位于美\n国。只有在您发现盗窃损失的年度，才可以扣除\n该损失。使用表格 4684 和其说明，计算您的可\n扣除意外事故损失和盗窃损失。若要了解详情，\n参见第第 547 号号刊物。\n其他逐项列举扣除额。允许您扣除上文未讨论\n的一些其他逐项列举扣除额。这些扣除额包括以\n下内容。\n• 具备资格的灾难净损失。\n• 创收财产的意外事故损失和盗窃损失。\n• 如索偿金额超过 3,000 美元，可扣除还款\n金额。参见第第 525 号号刊物（英文文），了解\n详情。\n• 某些未收回的养老金投资。\n• 残疾人与损害有关的工作支出。\n若要了解详情，参见表格 1040-NR 说明中的\n附表 A (表格 1040-NR)说明—逐项列举扣除额 \n的第 7 行。还参见第第 529 号号刊物（英文文）。\n具备资格的灾难净损失。参见表格 4684 说\n明，了解净合条件灾难损失的更多信息。若要确\nCAUTION\n!\n定您是否受到联邦政府宣布的大型灾难的影响，\n请访问 IRS.gov/DisasterTaxRelief。\n创收财产损失。这些损失不受适用于个人使\n用财产的限制规限。使用表格 4684 第 B 节，计\n算您的这些损失的扣除额。\n税收抵免和缴纳\n本讨论涵盖对税法定义居民的税收抵免和缴纳事\n宜，然后讨论对非税法定义居民的税收抵免和缴\n纳。\n税法定义居民\n税法定义居民通常使用适用于美国公民的相同规\n则，申请税收抵免和填报税收缴款，包括预扣\n税。\n以下项目是您可以申请的一些抵免。\n外国税收抵免。您可以申请您已缴纳给或积欠\n外国的外国来源收入所得税的抵免额，但要受到\n某些限制。您不能申请已缴纳或积欠非国外赚得\n收入的税收抵免。若要申请您已缴纳给或积欠外\n国的所得税的抵免额，您通常要提交表格 1116 \n与您的表格 1040 或表格 1040-SR。\n若要了解详情，参见第第 514 号号刊物（英文\n文）。\n子女和被抚养人抚养抵免。如果付费请人照顾\n您 13 岁以下合条件子女，或您的残疾被抚养人\n或残疾配偶，以便您能工作或找工作，您就可以\n获得上述抵免。\n若要了解更多信息，参见表格 2441 和第第\n503 号号刊物（英文文）。\n老人或残疾人优惠额。如果您是 65 岁以上，\n或者您因终身和完全残疾退休，您具备资格享有\n本抵免。若要了解本抵免相关的更多信息，参见\n下文第第 524 号号刊物 (英文文) 以及附表 R（表格\n1040）。\n教育抵免。如果您为自己、配偶或被抚养人支\n付合条件教育费用，您就有资格获得这些抵免。\n有两项教育抵免：美国机会抵免和终身学习抵\n免。如果您已婚并单独报税，您不能申请这些抵\n免。使用表格 8863 计算抵免。若要了解详情，\n参见第第 970 号号刊物 (英文文)。\n非税法定义的居民，参见教教育育抵抵免免该内容载\n于下文非税法定义居民。\n退休储蓄供款抵免。如果您在 2023 年向雇主\n赞助退休计划或个人退休安排 (IRA) 作出合条件\n供款，您可能有资格享受本抵免（也称储蓄人抵\n免）。使用表格 8880 和其说明，计算抵免。若\n要了解申请抵免要求的更多信息，参见第第 590-\nA 号号刊物（英文文）。\n子女税收抵免和申请附加子女税收抵免。 “合\n条件子女，” 就子女税收抵免和申请附加子女\n税收抵免而言，是以下情况的子女：\n• 在 2023 年末为 17 岁以下；\n• 是纳税人的儿子、女儿、继子女、具备资\n格的寄养子女、兄弟、姐妹、同父异母兄\n弟、同母异父姐妹、同母异父兄弟、同母\n异父姐妹或其中任何一人的后代（例如孙\n辈、侄女或侄子）；\n• 是美国公民、美国国民或税法定义居民；\n• 为 2023 年提供的抚养费未超过其自己抚养\n费的一半；\n• 2023 年有一半以上时间与您住在一起（暂\n时缺勤，例如，上学、度假或医疗，算作\n住在家里的时间）；\n• 在您的纳税申报表上称为被抚养人。\n来自印度的留学生和业务学徒\n2023 年标准扣除额工作表\n工作表 5-1。\n保留您的记录\n警告。如果您已婚并提交单独的报税表，您的配偶逐项列举扣除额，则不填写本工作表。即使您出生于 1959 年 1 月 2 日前或失明，您不能享受标\n准扣除额。\n1. 按您的报税身份输入以下金额。\n•单身或已婚单独申报—13,850 美元\n•合条件尚存配偶— 27,700 美元. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . 1.\n \n2. 您是否可以在别人的美国所得税报税表上被申请为被抚养人？\n否。在第 4 行输入第 1 行的金额。跳过第 3 行，然后转至第 5 行。\n是。转至第 3 行。\n3. 您的 earned income （赚得收入）* 是否超过 750 美元？\n是。将 400 美元加入您的赚得收入。输入总数。\n否。输入 1,250 美元。\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.\n \n4. 输入第 1 行或第 3 行较小者。. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4.\n \n5. 如果出生于 1959 年 1 月 2 日前或失明，输入 1,500 美元（如果单身，输入 1,850 美元）。如果出生\n于 1959 年 1 月 2 日前并失明，输入 3,000 美元（如果单身，输入 3,700 美元）。否则，输\n入 -0-。 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5.\n \n6. 输入 2023 年表格 4684 第 15 行的任何净灾难损失。. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6.\n \n7. 将第 4 行、第 5 行和第 6 行数值相加。在此及在表格 1040-NR 第 12 行输入总数。在该行左侧空处填\n写 “Standard Deduction Allowed Under U.S.-India Income Tax Treaty（《美国-印度所得税协\n定》允许的标准扣除额）” 。这是您 2023 年的标准扣除额。. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n7.\n \n* 赚得收入包括工资、薪资、小费、专业费用和因提供的个人服务而获得的其他报酬。还包括作为奖学金收到的任何金额，您必须将这些金额纳入\n您的收入。通常，您的赚得收入是您在表格 1040-NR 第 1z 行，加上附表 1（表格 1040）第 3 行、第 6 行和第 8r 行，减去附表 1（表格 1040）\n第 15 行填报的总金额。\n刊物 519 (2023)\n第5 章\n计算您的税收\n21\n", "• 不提交年度的共同纳税申报表（或者提交\n纳税申报表只是为了申请预扣所得税或已\n缴预估税收退税）。\n领养子女始终被视为您的自有子女。领养子\n女包括经过合法安置供您依法领养的子女。\n如果您在您的 2023 年纳税申报表（包括延\n期申报表）到期日或之前没有 SSN （或 \nITIN），您不能在您的原始或修订 2023 年纳税\n申报表中申请子女税收抵免。\n如果您的子女没有在 2023 年（包括延期）\n报税表到期日前签发的有效就业 SSN，您不能\n为此子女申请子女税收抵免，但可以为此子女申\n请其他被抚养人抵免。参见其他被被抚抚养养人人抵抵免\n免。\n使用附表 8812（表格 1040）和说明来计算\n抵免优惠额。\n其他被抚养人抵免。其他被抚养人的抵免是针\n对拥有以下被抚养人的人士：不能为该被抚养人\n申请子女税收抵免。合条件被抚养人必须是美国\n公民、美国国民或税法定义居民，必须拥有在您\n的 2023 年报税表到期日或之前签发的 SSN、\nITIN 或收养纳税人识别号码（ATIN）。参见附\n表 8812（表格1040）及其说明来获取更多信\n息。\n领养抵免。您可能具备资格享受高达 15,950 \n美元的税收抵免，用于支付领养合条件子女的合\n条件费用。该金额允许用于领养具有特殊需求的\n子女，无关乎您是否有合条件的费用。若要申请\n领养抵免，提交表格 8839 与您的表格 1040 或\n表格 1040-SR。\n低收入家庭福利优惠 (EIC)。 EIC 或赚得收入税\n收抵免 (EITC) 是为低中等收入劳动人民提供的\n优惠。若要具备 EIC 资格，您必须从为别人工作\n或经营或拥有企业或农场所获得的收入，并满足\n基本规则。此外，您必须符合无合条件子女工人\n的附加规则，或者拥有符合所有合条件子女规则\n的子女。EIC 扣除您所欠税收金额以及可能为您\n退税。若要了解详情，转到 IRS.gov/EIC。\n如果您（和您配偶，如果提交联合报税表的\n话）在 2023 年报税表（包括延期报税表）到期\n日或之前没有 SSN，您不能在您的原始或修订\n版 2023 年报税表中申请 EIC。此外，如果子女\n在您的报税表（包括延期报税表）到期日或之前\n没有 SSN，您在您的原始或修订版 2023 年报税\n表上计算 EIC 时，不能将该子女视为和条件子\n女。\n如果社保卡上写明： “Not Valid for \nEmployment (不适用于就业)”，并发\n放该号码，以便您（或您的配偶或您的\n合条件子女）能够收到联邦资助福利，您就不能\n申请 EIC。例如，医疗补助就属于一项联邦资助\n福利。如果卡上带有本字样，个人的移民身份已\n变更，因此，此人现在是美国公民或合法永久居\n民，则要求 SSA 签发一张无本字样的新社保\n卡。\n若要查明您是否具备 EIC 资格，转到\nIRS.gov/EITCAssistant。\n其他信息。尚有在此未讨论的其他资格规\n则。若要了解详情，参见第第 596 号号刊物（英文\n文）。\n非税法定义居民\n您可以申请税法定义居民可以申请的相同抵免。\n您可以填报您已缴纳、被视为已缴纳或已从您的\n收入扣缴的某些税收。\nCAUTION\n!\n抵免\n只有在您收到密切相关收入的情况下，才允许抵\n免。您可以申请以下一些抵免。\n外国税收抵免。如果您收到的外国来源收入与\n美国贸易或业务有密切相关，就已缴给或积欠外\n国或美国领土该收入的任何所得税，您可以申请\n抵免。\n如果您没有与美国贸易或业务密切相关的外\n国来源收入，您不能就向外国或美国领土缴纳或\n积欠税收，申请税收抵免。\n如果外国或美国领土向您征收您的美国来源\n收入的税收，仅因为您为外国或美国领土公民或\n居民才向您征收的，则您不能享受该等税收的任\n何抵免。\n如果您申请外国税收抵免，通常您不必将表\n格 1116 附于您的报税表。参见第第 514 号号刊物 \n（英文文），了解更多信息。\n子女和被抚养人抚养抵免。如果付费请人照顾\n您 13 岁以下合条件子女，或您的残疾被抚养人\n或残疾配偶，以便您能工作或找工作，您就有资\n格享受上述抵免。若要了解这些术语的定义，参\n见第第 503 号号刊物（英文文）。\n已婚非税法定义居民可以申请抵免，但条件\n是选择与美国公民或居民配偶一同提交共同报税\n表的情况下，见如如何作出出选择，该内容载于第\n1 章，或者如果他们具备某些分居的已婚个人资\n格（参见联合报税表测试该内容载于第第 503 号号\n刊物（英文文））。\n在任何一个纳税年度，您的子女和被抚养人\n抚养费用的金额，都不能超过您在该纳税年度在\n美国的赚得收入。赚得收入通常是指工资、薪资\n和所履行个人服务的专业费用。\n若要了解详情，参见第第 503 号号刊物（英文\n文）。\n教育抵免。如果您在一年内任何时间内是非税\n法定义居民，通常，您不能申请教育抵免。但\n是，以下情况下，您可以申请教育抵免。\n1. 您已婚，并选择与下述美国公民或居民配\n偶提交共同报税表，非非税税法法定定义义居居民民配偶\n视为税税法法定定义义居居民民该内容载于第 1 章。\n2. 如果您是双重身份的外国人，并选择全年\n被视为税法定义居民。参见选择税税法法定定义义居\n居民民身身份份，该内容载于第 1 章。\n关于美国机会税收抵免的附加信息，参见 \nIRS.gov/AOTC （英文文）。\n退休储蓄供款抵免。如果您在 2023 年向雇主\n赞助退休计划或个人退休安排 (IRA) 作出合条件\n供款，您有资格享受本抵免（也称储蓄人抵\n免）。以下情况下，您不能申请本抵免：\n• 您于 2006 年 1 月 1 日后出生；\n• 您为全日制学生；\n• 您在别人 2023 年报税表上被申请为被抚养\n人；或\n• 您的调整后总收入为 36,500 美元。\n使用表格 8880 计算抵免。若要了解详情，参见第\n第 590-A 号号刊物（英文文）。\n子女税收抵免和申请附加子女税收抵免。仅限\n身为美国国民的非税法定义居民；加拿大、墨西\n哥或韩国居民；或者来自印度的留学生和业务学\n徒，且符合与印度签订的所得税协定第 21(2) 条\n规定，才可以申请子女税收抵免。\n“Qualifying child (合条件子女)，” 就子女\n税收抵免和申请附加子女税收抵免而言，是以下\n情况的子女：\n• 在 2023 年末为 17 岁以下；\n• 是纳税人的儿子、女儿、继子女、具备资\n格的寄养子女、兄弟、姐妹、同父异母兄\n弟、同母异父姐妹、同母异父兄弟、同母\n异父姐妹或其中任何一人的后代（例如孙\n辈、侄女或侄子）；\n• 是美国公民、美国国民或税法定义居民；\n• 为 2023 年提供的抚养费未超过其自己抚养\n费的一半；\n• 2023 年有一半以上时间与您住在一起（暂\n时缺勤，例如，上学、度假或医疗，算作\n住在家里的时间）；\n• 在您的纳税申报表上称为被抚养人。\n• 不提交年度的共同纳税申报表（或者提交\n纳税申报表只是为了申请预扣所得税或已\n缴预估税收退税）。\n领养子女始终被视为您的自有子女。领养子\n女包括经过合法安置供您依法领养的子女。\n如果您在您的 2023 年纳税申报表（包括延\n期申报表）到期日或之前没有 SSN （或 \nITIN），您不能在您的原始或修订纳税申报表中\n申请子女税收抵免。\n如果您的子女没有在 2023 年（包括延期）\n报税表到期日前签发的有效就业 SSN，您不能\n为此子女申请子女税收抵免，但可以为此子女申\n请其他被抚养人抵免。参见其他被被抚抚养养人人抵抵免\n免。\n使用附表 8812（表格 1040）及其说明计算\n抵免额。\n其他被抚养人抵免。不能申请子女税收抵免的\n被抚养人仍然可以申请其他被抚养人抵免。这项\n抵免为每个合条件个人 500 美元的不可退还税\n收抵免。合条件被抚养人必须是美国公民、美国\n国民或税法定义居民。参见表格 1040-NR 说\n明。若要为其他被抚养人申请抵免，您的被抚养\n人必须在您 2023 年报税表（包括延期报税表）\n到期日或之前拥有 SSN、ITIN 或 ATIN。\n仅作为美国国民的非税法定义居民；加\n拿大、墨西哥或韩国居民；或者来自印\n度的留学生和业务学徒，且符合与印度\n签订的所得税协定第 21(2) 条规定，才可以申请\n其他被抚养人税收抵免。\n领养抵免。您可能具备资格享受高达 15,950 \n美元的税收抵免，用于支付领养合条件子女的合\n条件费用。该金额允许用于领养具有特殊需求的\n子女，无关乎您是否有合条件的费用。若要申请\n领养抵免，提交表格 8839 与您的表格\n1040-NR。\n已婚非税法定义居民可以申请抵免，但条件\n是选择与美国公民或居民配偶一同提交联合报税\n表的情况下，见非非税税法法定定义义居居民民配偶视为税税法法定\n定义义居居民民该内容载于第 1 章，或者如果他们具\n备某些分居的已婚个人资格（参见未联合报税\n的已婚配偶该内容载于参见表格 8839 说\n明）。\n上年度替代性最低税收抵免。如果您在上年已\n缴纳另类最低税，请使用表格 8801 及其说明，\n查看您是否具备资格享受本抵免。\n低收入家庭福利优惠。如果您在纳税年度内任\n何时间内是非税法定义居民，通常，您不能申报\n低收入家庭福利优惠。但是，如果您已婚，并选\n择与下述美国公民或居民配偶提交联合报税表，非\n非税税法法定定义义居居民民配偶视为税税法法定定义义居居民民该内容\n载于第 1 章，您就有资格享受本抵免。\n如果您和您配偶在 2023 年报税表（包括延\n期报税表）到期日或之前没有 SSN，您不能在\n您的原始或修订版 2023 年报税表中申请 EIC。\n此外，如果子女在您的报税表（包括延期报税\n表）到期日或之前没有 SSN，您在您的原始或\nCAUTION\n!\n22\n第5 章\n计算您的税收\n刊物 519 (2023)\n", "修订版 2023 年报税表上计算 EIC 时，不能将该\n子女视为符合资格子女。\n如果社保卡上写明： “Not Valid for \nEmployment（不适用于就业）”并发\n放号码，因此您（或您的配偶或您的合\n条件子女）能够收到联邦资助福利，您不能申请 \nEIC。例如，医疗补助就属于一项联邦资助福\n利。如果卡上带有本字样，个人的移民身份已变\n更，因此，此人现在是美国公民或合法永久居\n民，则要求 SSA 签发一张无本字样的新社保\n卡。\n参见第第 596 号号刊物（英文文）了解本抵免相\n关的更多信息。\n预扣税\n您可以申请在一年中预扣税收，作为您的美国税\n收的缴款。您可以在表格 1040-NR 第 25a 至第\n25g 行申请该预扣税。预扣的税收可扣减您在\n表格 1040-NR 上所欠的任何税收。\n从工资中预扣税收。在您为非税法定义居民\n时，纳税年度期间从您的工资中预扣的任何联邦\n所得税，允许作为您同年的美国所得税义务的缴\n款。无论您在年内是否在美国从事贸易或业务，\n无论您的工资（或任何其他收入）是否与美国贸\n易或业务有关，您都可以申请预扣所得税。\n预扣的超额社会保险税。如果您有两个以上雇\n主，您可以针对您就预扣的超出规定最高金额社\n会保险税的美国所得税责任，申请抵免。参见社\n社会会安安全全税税和医医疗保险税税，参见第 8 章，了解\n更多信息。\n附加医疗保险税。对于您的雇主在 2023 年向\n您支付的超过 200,000 美元的医疗保险工资或\n《铁路员工退休税务法》（RRTA）报酬，其负\n责预扣 0.9% (0.009) 的附加医疗保险税收。如\n果您不欠附加医疗保险税，对于为了履行您在您\n的报税表上显示的总纳税义务而预扣的任何附加\n医疗保险税，您可以提交表格 8959，申请抵\n免。\n为未分配长期资本收益缴纳的税收。如果您是\n共有基金（或其他受监管投资公司 (RIC)）或不\n动产投资信托公司 (REIT) 的股东，对于您在该\n公司为其未分配长期资本收益缴纳的税收中的份\n额，您可以申请抵免。您将收到表格 2439 相关\n的信息，您必须将改表格随附您的报税表。\n从源头预扣税收。对于在源头为投资和向您支\n付的其他 FDAP 收入预扣的任何税收，您可以将\n其申请为已缴税款。固定收入或可确定收入包括\n您未申请为密切相关收入的利息、股息、租金和\n特许权使用费收入。工资或薪资付款可能是支付\n给您的固定或可确定收入，但通常须为其缴纳上\n述预扣税。固定或可确定收入的税收按 30% 或\n较低的协定税率预扣税收。\n合营企业收入预扣税。如果您是合营企业的外\n国合伙人，合营企业可以对您与来自合营企业的\n密切相关应税收入 (ECTI) 的份额预扣税收。合\n营企业将在表格 8805 上为您提供声明，表明已\n预扣税收。上市合营企业可预扣您的密切相关收\n入的实际分配的税收。在此情况下，合营企业将\n在表格 1042-S 上为您提供声明。在表格\n1040-NR 第 25e 行或第 25g 行上，将预扣税申\n请为已缴税收。\n出售或交换某些合营权益的收益的预扣税。如\n果您是在美国境内从事（或被视为从事）贸易或\n交易的美国或外国合营企业的直接或间接合伙\n人，您直接或间接处置收益权益，则就 2017 年\nCAUTION\n!\n后发生的转让而言，受让人通常预扣等于销售金\n额 10% 的税收，代表您缴纳给国税局。预扣和\n缴纳该金额的规则，与销售美国不动产权益的规\n则类似。您将收到表格 8288-A，反映预扣的金\n额，届时，您可以在您的表格 1040-NR 第 25f \n行，将该金额申请为您所欠收益税收的抵免额。\n您可以向受让人提供某些信息，减少或消除预扣\n税。例如，如果《国税法规》的不承认规定适用\n于在转让实现的所有收益，如果您提供描述不承\n认条款适用性的通知，受让人无需预扣税收。如\n果您是未能预扣税收的受让人，则根据第\n1446(f)(4) 节，合营企业可以根据向您作出的分\n配预扣税收。\nT.D. 9926 (85 FR 76910)，在 IRS.gov/irb/\n2020-51_IRS#TD-9926（英文文）查看，于 2020 \n年 11 月 30 日发布（经 86 FR 13191 更正），\n包含最终规定（第 1446(f) 条规定）涉及第\n1446(f) 条规定的关于某些合伙企业权益转让的\n预扣税和报告，其中包括适用于转让 PTP 权益\n的经纪人的预扣税要求。虽然第 1446(f) 条预扣\n税通常适用于 2018 年 1 月 1 日或之后发生的转\n让，但第 1446(f) 条法规的某些规定适用于 \n2023 年 1 月 1 日或之后发生的转让。有关更多\n信息，请参阅第第 515 号号刊物（英文文）。\n有关 1446(f) 法规相关某些问题的更多指导\n信息，请参阅2023-8 通通知（英文文）。\n美国不动产权益处置的预扣税收。就美国不动\n产权益处置的（或者被视为来自美国不动产权益\n处置的收入）任何预扣税收，您可以将其申请为\n缴税。参见第 4 章，不动产收收益益或损失。买方\n将向您提供在表格 8288-A 上预扣金额的声明。\n在表格 1040-NR 第 25f 行上，申请预扣税为缴\n税。\n在您的报税表上申请预扣税。您填写报税表\n时，要特别注意在信息文件上填写正确的预扣税\n金额。下表列出一些更常见信息文件，并说明\n在何处查询预扣税收金额。\n表格编号\n预扣税\n 的 \n位置\nRRB-1042S . . . . . . . . . . . . . . . . . . . . 选框 13 \nSSA-1042S . . . . . . . . . . . . . . . . . . . .\n选框 9 \nW-2 . . . . . . . . . . . . . . . . . . . . . . . . .\n选框 2 \nW-2c . . . . . . . . . . . . . . . . . . . . . . . .\n选框 2 \n1042-S . . . . . . . . . . . . . . . . . . . . . . . 选框 10\n8805 . . . . . . . . . . . . . . . . . . . . . . . .\n第 10 行\n8288-A . . . . . . . . . . . . . . . . . . . . . . . 选框 4 \n美属萨摩亚或波多黎各的真\n正居民\n如果您在整个纳税年度是美属萨摩亚或波多黎各\n真正居民的非税法定义居民，通常您应像税法定\n义居民一样纳税。您应当提交表格 1040 或表格\n1040-SR，报告从美国境内外来源获得的全部收\n入。但是，您可以扣除以下段落讨论的收入。\n但是，为了报告收入以外的纳税目的，您被\n视为非税法定义居民。例如，允许您享受标准扣\n除额；您不能提交联合报税表；您不能申请被抚\n养人，除非此人是美国公民或国民。在允许哪些\n扣除额和免税额方面，也有限制。参见本章扣\n除额、逐项列举扣除额、和；税税收收抵抵免免和缴税税\n项下非非税税法法定定义义居居民民。\n波多黎各居民如果您在全年为波多黎各真正居\n民，您可以将波多黎各来源的全部收入从总收入\n中扣除（作为美国或其任何机构员工履行的服务\n金额除外）。\n如果您以日历年报告收入，您没有需要扣缴 \n2023 年税收的收入，则在 2024 年 6 月 15 日前\n提交报税表并缴税。您还必须在 2024 年 6 月 \n15 日前缴纳您的 2024 年预估税的首笔税收。\n就预估税而言，您不能提交联合所得税报税表，\n或缴纳联合税款。但是，如果您与美国公民或居\n民结婚，参见非非税税法法定定义义居居民民配偶视为税税法法定定义\n义居居民民该内容载于第 1 章。\n如果您赚取须预扣税的工资，您的美国所得\n税报税表到期日为 2024 年 4 月 15 日。您还必\n须在 2024 年 4 月 15 日前缴纳您的 2024 年预估\n税的首笔税收。若要了解预扣税和预估税信息，\n参见第第 8 章章。\n美属萨摩亚居民如果您在全年为美属摩萨亚真\n正居民，您可以将美属摩萨亚来源的全部收入从\n总收入中扣除（作为美国政府或其任何机构员工\n履行的服务金额除外）。美属萨摩亚政府员工不\n视为扣除目的的美国政府或其任何机构的员工。\n若要了解这些扣除方面的更多信息，参见表格\n4563 和第第 570 号号刊物（英文文）。\n6.\n双重身份纳税年度\n介绍\n您在同一年既是税法定义居民和非税法定义居\n民，您就身处双重身份纳税年度。双重身份不指\n您的公民身份；仅指您在美国的居民身份。确定\n您在双重身份纳税年度的美国所得税义务时，您\n在作为税法定义居民年度任何期间，以及您在作\n为非税法定义居民年度任何期间，适用不同的规\n则。\n最常见的双重身份年度为入境和出境年度。\n参见双重身身份份外外国人人该内容载于第 1 章。\n如果您已婚并选择成为视为税税法法定定义义居居民民的非\n非税税法法定定义义居居民民的配偶，见第 1 章的解释，本\n章的规则在当年不适用于您。\n主题\n本章讨论的是：\n• 应缴税收入；\n• 双重身份纳税人限制；\n• 如果计算税收；\n• 提交表格；\n• 何时何地提交，以及\n• 如何填写双重身份报税表。\n有用的条款\n您可能想看：\n第\n503 号刊物子女和被抚养人抚养抵免\n第 514 号刊物个人外国税收抵免\n第 575 号刊物养老金和年金收入\n表格（及说明）\n1040 美国个人所得税报税表\n1040-SR 美国老年人报税表\n 503 号刊物 \n 第 514 号刊物 \n 第 575 号刊物 \n 1040\n 1040-SR\n刊物 519 (2023)\n第6 章\n双重身份纳税年度\n23\n", "1040-C 美国出境外国人所得税报税表\n1040-ES 个人预估税\n1040-ES (NR) 美国非税法定义居民外国个\n人预估税\n1040-NR 美国非税法定义居民所得税报税\n表\n1116 外国税收抵免\n参见第第 12 章章，了解有关获取这些刊物和表格\n的信息。\n纳税年度\n您必须在被称为纳税年度的年度会计期间提交所\n得税报税表。如果您以前没有建立财务纳税年\n度，您的纳税年度为日历年。日历年为 12 月 31 \n日截止的连续 12 个月。如果您以前建立正常的\n财务纳税年度（在 12 月或 52-53 周的年度以外\n月份最后一天结束的 12 个连续月），并且在任\n何日历年被认为是税法定义居民，则您将在该日\n历年内的财务年度任何期间，被视为税法定义居\n民。\n应缴税收入\n您为税法定义居民的年间，您所有来源的收入均\n须缴税。如果您在作为税法定义居民时，收到美\n国境外来源的收入，该收入为应税收入。即使您\n是在作为非税法定义居民时赚取的收入，或者如\n果您在年终之前和收到该收入之后成为非税法定\n义居民，该收入也为应税收入。\n在一年中，如果您是非税法定义居民，您将\n为来自美国的收入以及与美国贸易或业务密切相\n关的某些外国收入缴税。将外国来源收入视为密\n切相关收入的规则见第 4 章的讨论，该内容载\n于外外国收收入入。\n来自美国境外的、与美国境内的贸易或业务\n无密切关系的收入，如果是在您为非税法定义居\n民时获得的，不予征税。即使您是在作为税法定\n义居民时赚取的收入，或者如果您在年终之前和\n收到该收入之后成为税法定义居民或美国公民，\n不予征税。\n来自美国的收入，无论您是作为非税法定义\n居民还是税法定义居民收到的，都应纳税，除非\n根据《国税法规》或税收协定条款特别免税。通\n常，税收协定规定只适用于您为非税法定义居民\n年度部分期间。但是，某些情况下，协定规定在\n您为税法定义居民时适用。参见第第 9 章章了解更\n多信息。\n在确定哪些收入在美国纳税时，您必须考虑\n美国税法规定的免税情况，以及美国与某些外国\n之间的税收协定所规定的减税税率和免税情况。\n若要了解税收协定的进一步讨论，参见第第 9 章\n章。\n双重身份外国人的限制\n如果您提交双重身份纳税年度报税表，以下限制\n适用。\n标准扣除额。您不能在表格 1040 或表格\n1040-SR 上使用允许的标准扣除额。但是，您\n可以逐项列举任何可免税扣减额。\n户主。您不能使用户主税表列或税收计算工作\n表。\n 1040-C\n 1040-ES\n 1040-ES (NR)\n 1040-NR\n 1116\n联合报税表。您们不能提交联合报税表。但\n是，参见选择税税法法定定义义居居民民身身份份，该内容载于\n第 1 章双重身份外国人的内容。\n税率。如果您在纳税年度全年或部分时间已\n婚，为非税法定义居民，您不选择按第第 1 章章讨\n论联合保税，则您必使用用于已婚人士提交单独\n报税表的税表列或税收计算工作表，计算您与美\n国贸易或业务密切相关收入的税收。您不能使用 \n用于已婚人士共同或单独提交报税表的税表列或\n税收计算工作表。但是，如果您在一年内最后 6 \n个月与配偶分开居住，并且您是：\n• 加拿大、墨西哥、韩国已婚居民，或者\n• 是已婚美国国民，则您可以作为单身人士\n提交报税表。\n参见表格 1040-NR 说明，查看您是否具备资\n格。\n美国国民是指尽管不是美国公民，但效忠美\n国的个人。美国公民包括美属萨摩亚人和北马里\n亚纳群岛人，他们选择成为美国国民而不是美国\n公民。\n被抚养人\n作为双重身份纳税人，您可以在您的报税表上申\n请为被抚养人。通常，被抚养人是合条件子女或\n合条件亲属。如果您有合条件被抚养人，您有权\n申请附加扣除额和抵免。请参阅表格 1040 的说\n明或表格 1040-NR，了解更多信息。\n如果您是美国国民或加拿大或墨西哥居民，\n您可以按照与美国公民相同的条件申请被抚养\n人。如果您是韩国或印度居民，参见第第 5 章章。\n如何计算税收\n您计算您的双重身份年度美国税收时，您在作为\n税法定义居民年内和作为非税法定义居民年内，\n须遵守不同的规则。\n收入\n您的税法定义居民期间全部收入以及非税法定义\n居民期间与美国贸易或业务密切相关的全部收\n入，在扣除可免税扣除额后相加，并按适用于美\n国公民和居民的税率缴税。非税法定义居民期间\n与美国贸易或业务无密切关系的收入，须按\n30% 均一税率或更低的协定税率缴税。您不能\n从该收入中扣除任何扣除额。\n社会安全和铁路退休福利。您是非税法定义居\n民的一年部分时间里，您收到的 85% 任何美国\n社会安全福利（以及 1 级铁路退休福利同等部\n分），须按 30% 均一税率（除非免税）或更低\n的协定税率缴税。（参见 30% 税税收收该内容载于\n第 4 章。）\n您是税法定义居民的一年部分时间里，如果\n您的调整后总收入加上这些福利的一半超过某些\n基本金额，则部分社会安全和 1 级铁路退休福\n利的同等部分，须按累进税率缴税。\n使用社会安全表格 1040 说明中的福利工作\n表，帮助您计算您是税法定义居民的一年部分时\n间里，您的社会安全和 1 级铁路退休福利的同\n等部分的应税部分。\n如果您在作为非税法定义居民时收到美国社\n会安全福利，社会安全局将向您发送表格\nSSA-1042S，显示您全年的综合福利和预扣的税\n收。您会收到您作为税法定义居民和非税法定义\n居民期间收到的福利的单独声明。因此，您必须\n仔细记录这些金额。您需要这些信息，来正确填\n写您的报税表和计算您的纳税义务。\n如果您在作为非税法定义居民时收到铁路退\n休福利，美国铁路退休委员会 (RRB) 将向您发\n送表格 RRB-1042S “美国铁路退休委员会付款\n非税法定义居民收款人的声明”和/或表格\nRRB-1099-R“美国铁路退休委员会年金或退休\n金”。如果您的合法居住国在纳税年度发生变\n化，或者您的税率发生变化，您可以收到一份以\n上表格。\n非税法定义居民\n本讨论内容涵盖双重身份外国人的税收抵免和缴\n税问题。\n抵免优惠\n作为双重身份外国人，通常您可以使用适用于税\n法定义居民相同的规则申请税收抵免。可能有某\n些适用的限制。在此对这些限制以及个人经常申\n请的抵免简要解释予以讨论。\n您不能申请教育抵免、低收入家庭福利\n优惠、或老人或残疾人优惠额，除非您\n已婚，并且通过与美国公民或居民的配\n偶联合报税的方式，选择被视为 2023 全年的居\n民，参见第第 1 章章讨论的内容。\n外国税收抵免。如果您已经就来自外国的收入\n向外国缴纳所得税，或者您有责任缴纳所得税，\n您可以申请外国税收抵免。\n如果您申请外国税收抵免，您通常必须提交\n表格 1116 以及您的所得税报税表。若要了解更\n多信息，参见表格 1116 说明和第第 514 号号刊物 \n（英文文）。\n子女和被抚养人抚养抵免。如果付费请人照顾\n您 13 岁以下合条件子女，或您的残疾被抚养人\n或残疾配偶，以便您能工作或找工作，您就有资\n格享受上述抵免。\n只有已婚双重身份外国人选择提交第 1 章章讨\n论的联合报税表，或者如果他们具备某些分居的\n已婚个人资格，才可以申请该抵免。\n在任何一个纳税年度，您的子女和被抚养人\n抚养费用的金额，都不能超过您在该纳税年度的\n赚得收入。\n若要了解更多信息，参见第第 503 号号刊物 \n（英文文）和表格 2441。\n退休储蓄供款抵免。如果您在 2023 年向雇主\n赞助的退休计划或 IRA 作出符合条件的供款，您\n可能有资格获得这项抵免（也称为储蓄者抵\n免）。在以下情况下，您不能申请这项抵免：\n• 您于 2006 年 1 月 1 日后出生；\n• 您为全日制学生；\n• 您在别人 2023 年报税表上被申请为被抚养\n人；或者\n• 您的调整后总收入为 36,500 美元。\n使用表格 8880 计算抵免。若要了解详情，参见第\n第 590-A 号号刊物（英文文）。\n子女税收抵免和申请附加子女税收抵免。 “合\n条件子女” ，就子女税收抵免和申请附加子女\n税收抵免而言，是以下情况的子女：\n• 在 2023 年末为 17 岁以下；\n• 是纳税人的儿子、女儿、继子女、具备资\n格的寄养子女、兄弟、姐妹、同父异母兄\n弟、同母异父姐妹、同母异父兄弟、同母\n异父姐妹或其中任何一人的后代（例如孙\n辈、侄女或侄子）；\n• 是美国公民、美国国民或税法定义居民；\nCAUTION\n!\n24\n第6 章\n双重身份纳税年度\n刊物 519 (2023)\n", "• 为 2023 年提供的抚养费未超过其自己抚养\n费的一半；\n• 2023 年有一半以上时间与您住在一起（暂\n时缺勤，例如，上学、度假或医疗，算作\n住在家里的时间）；\n• 在您的报税表上称为被抚养人；并且\n• 不提交年度的联合报税表（或者提交报税\n表只是为了申请预扣所得税或已缴预估税\n收退税）。\n领养子女始终被视为您的自有子女。领养子\n女包括经过合法安置供您依法领养的子女。\n如果您在您的 2023 年报税表（包括延期报\n税表）到期日或之前没有 SSN（或 ITIN），您\n不能在您的原始或修订 2023 年报税表中申请子\n女税收抵免。\n如果您的子女没有在 2023 年（包括延期）\n报税表到期日前签发的有效就业 SSN，您不能\n为此子女申请子女税收抵免，但可以为此子女申\n请其他被抚养人抵免。参见下文讨论的其他被被抚\n抚养养人人抵抵免免。\n使用附表 8812（表格 1040）及其说明计算\n抵免额。\n其他被抚养人抵免。其他被抚养人的抵免是针\n对拥有以下被抚养人的人士：不能为该被抚养人\n申请子女税收抵免。合条件被抚养人必须是美国\n公民、美国国民或税法定义居民，必须拥有在您\n的 2023 年报税表到期日或之前签发的 SSN、\nITIN 或 ATIN。\n领养抵免。您可能具备资格享受高达 15,950 \n美元的税收抵免，用于支付领养合条件子女的合\n条件费用。该金额允许用于领养具有特殊需求的\n子女，无关乎您是否有合条件的费用。若要申请\n领养抵免，提交表格 8839 以及您提交的美国所\n得税报税表。\n只有已婚双重身份外国人选择非非税税法法定定义义居居民\n民配偶视为税税法法定定义义居居民民身身份份，该内容载于第\n1 章，或者如果他们具备某些分居的已婚个人\n资格（参见未联合报税的已婚配偶参见表格\n8839 说明），他们才可以申请抵免。\n付款方式\n您可以填报您已缴纳、被视为已缴纳或已从您的\n收入预扣的美国所得税义务某些税收。其中包\n含：\n• 在美国赚取的工资的预扣税收；\n• 工资以外美国来源各项收入的预扣税收；\n• 用表格 1040-ES 或表格 1040-ES (NR) 缴\n纳的预估税；以及\n• 离开美国时，用表 1040-C 缴纳的税收。\n提交表格\n您作为双重身份外国人必须提交的美国所得税报\n税表，取决于您在纳税年度结束时是税法定义居\n民还是非税法定义居民。\n年度结束时的居民。如果您是年内成为税法定\n义居民，并在纳税年度最后一天是税法定义居民\n的双重身份纳税人，您必须提交表格 1040 和表\n格 1040-SR。在报税表顶部填写 “Dual-Status \nReturn（双重身份报税表）” 。将您的声明随\n附您的报税表，表明您作为非税法定义居民年间\n的收入。您可以使用表格 1040-NR 作为声明，\n但务必在顶部填写 “Dual-Status Statement \n(双重身份声明)” 。\n年度结束时的非税法定义居民。如果您在年间\n是放弃税法定义居民身份并且在纳税年度最后一\n天不是税法定义居民的双重身份纳税人，您必须\n提交表格 1040-NR 。在报税表顶部输入\n“ Dual-Status \nReturn （双重身份报税\n表）” 。将您的声明随附您的报税表，表明您\n作为税法定义居民年间的收入。您可以使用表\n格 1040-NR 或表格 1040-SR 作为声明，但务必\n在顶部输入 “Dual-Status Statement (双重身\n份声明)” 。\n如果您在 2023 年弃籍或终止居住权，您可\n能需要提交弃籍声明（表格 8854）与您的报税\n表。若要了解详情，参见第 4 章弃弃籍税税。\n声明。任何报税表上必须有您的姓名、地址和\n纳税人识别号码（TIN）。因为您在报税表上的\n签名也适用于支持声明和附表，所以您无需在单\n独声明或在随附您的报税表的附表上签字。\n何时和何地提交\n如果您在您的纳税年度最后一天是税法定义居\n民，并按日历年填报收入，您必须在您的纳税年\n度结束后的年度 4 月 15 日之前报税（但是，参\n见上文小窍门门）。如果您不按日历年填报收\n入，请在您的纳税年度结束后第 4 个月第 15 天\n之前提交报税表。在任一情况下，提交您的报税\n表，附上表格 1040 说明背面所示双重身份外国\n人的地址。\n如果您在您的纳税年度最后一天是非税法定\n义居民，并且您按日历年填报收入，如果您收到\n须预扣税的工资，则您必须在您的纳税年度结束\n后的年度 4 月 15 日之前报税。如果您不按日历\n年填报收入，请在您的纳税年度结束后第 4 个\n月第 15 天之前提交报税表。如果您未收到须预\n扣税的工资，并且您按日历年填报收入，您必须\n在您的纳税年度结束后年度 6 月 15 日之前提交\n报税表。如果您不按日历年填报收入，请在您的\n纳税年度结束后第 6 个月第 15 天之前提交报税\n表。无论如何，请将您的报税表邮寄至：\nDepartment of the Treasury\nInternal Revenue Service\nAustin, TX 73301-0215\n如果内附付款，请将您的报税表邮寄至：\nInternal Revenue Service\nP.O.Box 1303\nCharlotte, NC 28201-1303\n如果提交正常到期日期恰逢星期六、星\n期日或法定假日，则到期日为不是星期\n六、星期日或法定假日的第二天。\n7.\n提交信息\n介绍\n本章提供您可能需要的基本提交信息。\nTIP\n主题\n本章讨论的是：\n• 外国人必须提交的表格；\n• 何时何地提交；\n• 罚款以及\n• 修改过的报税表和退税申请。\n有用的条款\n您可能想看：\n表格（和说明）\n1040 美国个人所得税报税表\n1040-SR 美国老年人纳税申报表\n1040-NR 美国非税法定义居民所得税报税\n表\n参见下文讨论的第第 12 章章，了解有关获取这些\n表格的信息。\n提交内容、何时和何地提交\n您必须提交什么报税表，以及何时和何地提交，\n取决于您在纳税年度结束时作为税法定义居民或\n者非税法定义居民的身份。\n税法定义居民\n税法定义居民应提交表格 1040 或表格\n1040-SR，地址见 1040 表说明。提交您的报税\n表和缴纳任何到期税收的到期日，为您提交报税\n表年度之后年度 4 月 15 日（但是参见上文小窍门\n门）。\n根据美国移民法，需要像居民一样提交纳税\n申报表的合法永久居民，如果未提交，则视为已\n经放弃身份，可能失去永久居民身份。\n提交延期。如果您在您的报税表到期日前提交\n表格 4868，您获得 6 个月的自动延期（日历年\n纳税人为 10 月 15 日）。若要了解更多信息，\n参见表格 4868。\n提交自动延期 6 个月不延长您缴税时\n间。如果您在您的报税表原到期日前未\n缴税，您就要支付未缴税利息，还可能\n支付罚款。\n如果 4 月 15 日，您的主要营业地点和居住\n房屋位于美国和波多黎各以外，则允许您自动延\n期至 6 月 15 日前提交报税表。如果您在 2 个月\n期限结束前需要更多时间，如果您在 6 月 15 日\n前提交表格 4868 您可以获得 4 个月附加时间，\n直至 10 月 15 日。\n除了 6 个月延期外，海外纳税人（定义见表\n格 4868 说明）也可申请任意 2 个月的附加延\n期，来提交其报税表（日历年度纳税人，可于 \n12 月 15 日提交报税表）。若要申请延期，您必\n须向国税局致函，解释您为何需要 2 个月附加\n时间。在延期到日期前（日历年度纳税人，可于 \n10 月 15 日）向以下地址致函。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n除非您的请求因为不合时宜被驳回，您不会\n从国税局收到任何通知。\n对于获得批准延期提交表格 2350（对于海\n外预计享受特别税收待遇美国公民和税法定义的\n居民）的纳税人，不享有任意 2 个月附加延\n期。\n 1040\n 1040-SR\n 1040-NR\nCAUTION\n!\n刊物 519 (2023)\n第7 章\n提交信息\n25\n", "如果提交到期日期恰逢星期六、星期日\n或法定假日，则到期日为不是星期六、\n星期日或法定假日的第二天。\n您可以通过电子方式提交\n您的报税表。前往IRS.gov/Efile\nIRS.gov/Efile 以获取更多信息。\n非税法定义居民\n非税法定义居民如需提交所得税报税表，应使用\n表格 1040-NR。\n如果您属于以下任何一种情况，您必须提交\n报税表。\n1. 2023 年期间在美国从事或被认为从事贸易\n或业务的非税法定义居民个人。（但是，\n参见下文例例外外情形部分。）\n您必须提交，即使您：\na. 您的收入并非来自在美国开展的贸易\n或业务；\nb. 您没有来自美国的收入；或者\nc. 您的收入免缴所得税。\n2. 未在美国从事贸易或业务的非税法定义居\n民，对于其美国收入，未通过在源头预扣\n税款来履行其纳税义务。\n3. 负责提交第 (1) 项或第 (2) 项所述个人的报\n税表的代表或代理人。\n4. 非税法定义居民房地产或信托受托人。\n您还必须提交报税表，如果您想：\n• 申请超额预扣或超额缴纳税收的退税；或\n者\n• 申请任何扣减或抵免福利。例如，您未从\n事美国业务活动，但您拥有从您选择视为密\n密切切相关关的收收入入的不动产收收入入（见第 4 章\n描述），您必须及时提交真实准确的报税\n表，对该收入进行任何可免税扣除。若要\n了解“及时”是指什么相关信息，参见何\n时申请扣减减额和抵抵免免该内容载于下文何时\n提交。\n例外情形。如果您满足以下任何一项条件，您\n无需提交表格 1040-NR。\n对于唯一美国贸易或业务为履行个人服\n务，以及工资收入不超过个人免税金额\n的非税法定义居民，先前允许其不提交\n表格 1040-NR 的例外情形，现已不再适用。您\n必须满足下文第 (1) 项、第 (2) 项和第 (3) 项，\n才能豁免提交 2023 年表格 1040-NR。\n1. 您是持有 F、J、M 或者 Q 签证临时在美国\n居住的非税法定义居民学生、教师或实习\n生，您没有需要缴纳税收的收入，例如，\n工资、小费、奖学金和研究人员补助金、\n股息等。\n2. 您是有资格享受《美国-印度所得税协定》\n第 21(2) 条福利的学生或学徒，您单身或\n者是合条件尚存配偶，而且您如果单身, 您\n2023 年总收入低于或等于 13,850 美元\n（如果为合条件尚存配偶，则为 27,700 美\n元）。\n3. 您是 2023 年间未在美国从事贸易或业务的\n美国合营企业的合伙人，您的附表 K-1\n（表格 1065）仅包括来源于美国且与美国\n贸易和业务无密切关系的收入。\nTIP\nCAUTION\n!\n即使您已离开美国，离境时提交表格\n1040-C，您仍然必须提交美国所得税年\n度报税表。如果您已婚，您和配偶都需\n要提交报税表，您必须提交单独的报税表。\n外国拥有的国内的忽略不计的实体。如果外国\n人全资拥有国内忽略不计的实体 (DE)，为了第\n6038A 节规定的适用于 25% 外国拥有国内公司\n的要求之有限目的，该国内 DE 视为与其所有人\n（外国人）相分离的国内公司。外国拥有的国内 \nDE 必须提交形式表格 1120 以及在报税表到期\n日（包括延期）前随附的表格 5472。需要在表\n格 1120 上填写的唯一信息是外国拥有的国内 \nDE 的名称和地址及第一部分的 B 项和 E 项。如\n果外国拥有的国内 DE 开展过在其他方面需要报\n告的美国贸易或业务或其他活动，则在 2017 年\n前可能有报告需求。参见表格 5472 说明，了解\n附加信息以及与国内 DE 提交的表格 5472 间的\n协调问题。还需注意，由于国内 DE 通常为透明\n实体，外国人要在表格 1040-NR 中纳入（或继\n续纳入）需要报告的任何国内 DE 税项。（外国\n或国内）DE 可能也有与就业税或消费税有关的\n单独报告需求。参见法规第 301.7701-2(c)(2)\n(iv) 和 (v) 节。\n何时提交\n如果您是员工，收到应预扣美国所得税的工资，\n则您通常应在您的纳税年度结束后第 4 个月第\n15 天提交报税表。对于 2023 日历年，请在 \n2024 年 4 月 15 日前提交您的报税表。\n如果您不是收到应预扣美国所得税的工资的\n员工，则您必须在您的纳税年度结束后第 6 个\n月第 15 天提交报税表。对于 2023 日历年，请\n在 2024 年 6 月 17 日前提交您的报税表。\n提交延期。如果您不能在到期日前提交报税\n表，请提交表格 4868 或使用表格 4868 说明中\n解释的电子提交选项中的一项。对于 2023 日历\n年，这样做会将到期日延至 2024 年 10 月 15 \n日。如果您的正常到期日是 2024 年 6 月 17 \n日，这会将到期日延长至 2024 年 12 月 15 日。\n您必须在您的报税表正常到期日前提交延期申\n请。\n提交自动延期 6 个月不延长您缴税时\n间。如果您在您的报税表原到期日前未\n缴税，您就要支付未缴税利息，还可能\n支付罚款。参见表格 4868。\n何时申请扣减额和抵免。若要获得任何可免税\n扣除额或抵免福利，您必须及时提交真实无误的\n报税表。为此目的，如果在刚才讨论的到期日后\n16 个月内提交报税表，则为及时提交。但是，\n如果您未提交 2022 年报税表，并且 2023 年不\n是您需要提交报税表的首年，则如果在以下较早\n的日期提交 2023 年报税表，则为实现此目的的\n及时提交。\n• 提交您的 2023 年报税表到期日后 16 个月\n的日期；或者\n• 国税局通知您，您的 2023 年报税表尚未提\n交以及您不能申请某些扣除额和抵免的日\n期。\n以下抵免的限额不受此时间要求的影响。\n• 预扣的税收的抵免。\n• 使用某些汽油和特殊燃料消费税抵免。\n• 共同基金（或其他 RIC）或 REIT 为未分配\n长期资本收益缴纳的税收抵免。\n给予保护的报税表。如果您在美国的活动\n受限制，您认为您在年内没有与美国贸易或业务\n密切相关任何总收入，则您可以在上述截止日\nCAUTION\n!\nCAUTION\n!\n期前提交给予保护的报税表（表格\n1040-NR）。如果您提交给予保护的报税表，您\n可以在以下情况下保护您收到扣除额和免税福利\n的权利：如果日后确定您的全部或部分收入密切\n相关。您无需在给予保护的报税表上报告任何无\n密切关系的收入或任何扣除额，但您必须给出提\n交报税表的理由。\n如果您认为您的一些活动产生密切相关的收\n入，请在正常到期日前提交报税表，报告该收入\n及相关扣除额。为了保护您申请因其他活动产生\n的扣除额或抵免的权利，请在该报税表上随附一\n份声明，解释：如果后期确定其他活动产生密切\n相关收入，您希望保护您申请扣除额和抵免的权\n利。\n如果您认为您不因美国税收协定而承担任何\n美国税收责任，您可以按相同程序行事。一定也\n要填写附表 OI（表格 1040-NR）第 L 项。\n豁免提交截止日期。如果您确定，基于事\n实和情况，您未提交美国所得税报税表（包括予\n以保护的报税表）的行为合理且诚信；您配合国\n税局，确定您未提交报税表纳税年度的美国所得\n税责任，则国税局可豁免提交截止日期。\n何地提交\n如果您未附上缴款，则按以下地址提交\n表格 1040-NR。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n如果内附付款，请将您的报税表邮寄至：\nInternal Revenue Service\nP.O.Box 1303\nCharlotte, NC 28201-1303\n来自美属维尔京群岛的外国人。在您的报税表\n上填报来自美国的所有收入以及其他来源的收\n入。若要了解提交美属维尔京群岛报税表的信\n息，请联系美属维尔京群岛国税局。\n如果您在您的整个纳税年度为美属维尔\n京群岛真正居民，并且临时在美国工\n作，则您必须向美属维尔京群岛缴纳所\n得税，并按以下地址提交所得数报税表。\nVirgin Islands Bureau of Internal \nRevenue\n6115 Estate Smith Bay\nSuite 225\nSt. Thomas, VI 00802\n第 8 章讨论从美美属维尔尔京京群群岛居居民民的美美国工资\n预扣税税的问题。\n关岛或北马里亚纳群岛联邦 (CNMI）的外国\n人。如果您在整个纳税年度是关岛或 CNMI 的\n外国人，您必须提交向关岛或 CNMI 提交您的报\n税表并向其缴纳应缴税收。在您的报税表上填报\n所有收入，包括来自美国的收入。不必提交单独\n美国所得税报税表。\n26\n第7 章\n提交信息\n刊物 519 (2023)\n", "关岛真正居民应按以下地址提交其关岛\n报税表。\nDepartment of Revenue and Taxation\nGovernment of Guam\nP.O.Box 23607\nBarrigada, GU 96921\nCNMI 真正居民应按以下地址提交其 \nCNMI 所得税报税表。\nDepartment of Finance\nDivision of Revenue and Taxation\nCommonwealth of the Northern \nMariana Islands\nP.O.Box 5234 CHRB\nSaipan, MP 96950\n如果您不是关岛或 CNMI 真正居民，参见第第\n570 号号刊物（英文文），了解何处提交您的报税\n表的信息。\n修改过的报税表和申请退税\n如果您邮寄报税表后发现您的收入、扣除额或抵\n免出现变更，提交表格 1040-X。如果您已提交\n表格 1040 或表格 1040-SR 而不是表格\n1040-NR （反之亦然），也要使用表格\n1040-X。\n如果您修订表格 1040-NR 或提交正确报税\n表，请输入“Amended （修订版）” 顶部的修\n订版，并将正确的报税表（表格 1040、表格\n1040-SR 或表格 1040-NR）随附表格 1040-X。\n通常，必须在您的报税表日期 3 年内，或缴税\n日期后 2（以较迟者为准）内，提交申请退税的\n修改过的报税表。最终截止日期前提交的报税表\n视为已在截止日期提交。\n备注。您现在可以使用报税软件以电子方式\n提交 1040-X 表格，以修改 2019 年或之后的 \n1040 和 1040-SR 表格，以及 2021 年或之后的 \n1040-NR \n表格。有关详细信息，请参见 \nIRS.gov/Form1040X。\n您必须提交的其他表格\n您可能需要提交信息报税表，报告某些外国收入\n或资产，或货币交易。\nFinCEN 表格 105“国际货币或货币工\n具运输报告”(CMIR)\n31 U.S.C.5316 和财政部法规（31 CFR 第 X 章）\n规定 FinCEN 表格 105。\n以下人士必须提交 FinCEN 表格 105。 \n1. 从美国到美国境外任何地方或从美国境外\n任何地方进入美国，物理运输、邮寄或运\n送，或导致物理运输、邮寄或运送的货币\n或其他货币工具总额超过 10,000 美元的\n人。\n2. 曾经从美国境外任何地方收到美国货币或\n其他货币工具总计超过 10,000 美元的每个\n人。\n通过正常银行程序进行的资金转移，如果不涉及\n货币或货币工具的实际运输，则不需要报告。\n罚款。对不提交报告；提交有重大遗漏或者不\n实陈述的报告；提交虚假、欺诈性报告的，依法\n给予民事、刑事罚款。此外，货币或货币工具的\n全部金额被扣押和没收。\n更多信息。 \n此表格可从 FINCEN.gov/ FINCEN.gov/resources/filing-information\nresources/filing-information （英文文）获得。\n若要了解 BSA E-Filing 更多信息，参见 E-Filing \n一节，位于 BSAefiling.fincen.treas.gov/\nBSAefiling.fincen.treas.gov/main.html\nmain.html （英文文）。\n表格 8938\n如果您是下列人员之一，您必须提交表格\n8938，报告指定的外国金融资产的所有权。\n• 纳税年度任何期间的税法定义居民。\n• 非税法定义居民，视为提交交联合合所所得税税报税\n税表表目的的税法定义居民。参见第 1 章，\n了解关于本选择的信息。\n• 美属萨摩亚或波多黎各真正居民的非税法\n定义居民。参见第第 570 号号刊物（英文文）， \n了解真正居民的定义。\n如果您的这些资产的总价值超过适用阈值\n（“报告阈值”），您必须提高表格 8938。报\n告阈值因您是否居住在美国、是否已婚、或者是\n否与配偶提交联合所得税报税表。指定外国金融\n资产包括由外国金融机构持有的任何金融账户，\n以及如果为投资目的持有，包括外国实体的任何\n股票、证券或任何其他权益，以及任何金融工具\n或者与非美国人的发行人或对方签订的合同。\n如果要求您提交表格 8938 而您未提交，或\n者如果您不实陈述属于涉及未披露外国金融财产\n任何交易的税收，您必须支付罚款。\n关于提交表格 8938 的更多信息可见表格\n8938 说明。\n罚款\n法律规定，如未按要求提交报税表或纳税，会处\n以罚款。\n民事罚款\n如果您在到期日前未提交报税表及未缴税，则您\n必须缴纳罚款。如果您大幅少报所得税、提交无\n用的税收报告文件，或者未提供您的 TIN，您也\n要缴纳罚款。如果您在报税表中提供虚假信息，\n您需要支付民事欺诈罚款。\n提交日期。如果您在到期日（包括延期）前未\n提交您的报税表，您必须缴纳“未提交报税表”\n罚款。该罚款基于未在到期日（不考虑延期）前\n缴纳的税收。通常，罚款为报税表迟交每个月或\n不足一月的 5%，但不超过 25%。\n欺诈行为。如果您因欺诈行为未提交报税\n表，罚款为报税表迟交每个月或不足一月的 \n15%，但不超过 75%。\n迟交报税表逾 60 天。如果您在到期日或延\n期到期日后超过 60 天提交报税表，最低罚款为 \n485 美元或者未缴税 100% 二者较小者。\n例外情況。如果您证明您因为合理理由而\n不是因为故意疏忽未按时提交报税表，您无需缴\n纳罚款。\n迟缴税收。未缴税收的到期日后，您必须缴纳\n一个月或不足一个月 1/2 未缴税收的 1% \n(0.005)，作为“未缴税”罚款。如果您在您的\n报税表到期日或之前缴纳至少 90% 您的实际税\n收义务，并在提交报税表缴纳余额，则在提交期\n自动 6 个月续期期间，上述罚款不适用。\n当未在截止日期缴交税款后，您将会针对您\n每个月未缴纳的税款（当月有部分时间逾期算一\n个月）缴交 1% 的1/2 （0.005）的未缴纳税款\n（不考虑延期）。如果您在纳税申报表到期日前\n支付了至少 90% 的实际纳税义务，并在申报纳\n税申报表时支付余额，则在申报截止日期自动延\n长 6 个月期间不会存在罚款。\n如果分期付款协议在月内生效，未缴纳罚款\n的月利率是一般利率的一半, 1/4%（0.0025，而\n非 1/2% （0.005））。您必须在截止日期（包\n括延期）之前申报纳税申报表，才有资格享受减\n免罚款。\n如果征税通知已发出，则在通知发出日期后\n至少 10 天开始的首月月初，利率提高至 1%。\n如果立即缴款通知和要求已发出，则在通知和要\n求发出日期后首月月初，利率提高至 1%。\n本罚款不能高于您的未缴税收的 25%。如果\n您能证明您有合理的理由未按时缴税，则您无需\n缴纳罚款。\n合并罚款。如果“未提交报税表”罚款和“未\n缴税”罚款（见上文讨论）在任何月适用，则\n用5%（或 15%）“未提交报税表”罚款减去\n“未缴税”罚款。但是，如果您在到期日或延期\n到期日后超过 60 天提交报税表，最低罚款为 \n485 美元或者未缴税 100% 二者较小者。\n准确性相关的罚款。如果您由于以下原因少缴\n税收，您必须缴纳准确性相关的罚款。\n• 您表现出忽视或漠视规章制度；\n• 您大幅少报您的所得税；\n• 您申请缺乏经济实体交易的税收优惠；或\n者\n• 您未披露外国金融资产。\n罚款为不足缴款的 20%。如果不足缴款归因于\n未披露非经济实质交易、或未披露外国金融资产\n交易，则罚款为任何部分不足缴款的 40%。对\n于据以收取欺欺诈罚款款（下文予以讨论）的任何\n部分不足缴款，不计算罚款。\n疏忽或漠视。 “negligence (疏忽)” 包括\n未合理尝试遵守税收法律，或在编制报税表不够\n正常和合理谨慎。疏忽还包括未保存充足账簿和\n记录。如果您对您采取的立场有合理的依据，或\n者您表明有合理的理由，并且以诚信的态度行\n事，则您无需缴纳疏忽罚款。\n“disregard (漠视)” 包括任何粗心、鲁莽\n或故意的漠视。\n充分披露。如果您在报税表上充分披露至\n少有合理理由的立场，您就可免缴漠视规章制度\n罚款。参见下文披露声明明。\n本例外情形不适用于可归因于合法避税手段\n的项目。此外，如果您未保存充足账簿和记录或\n未正确证实各项目，则本例外情形不适用。\n大幅少报所得税。如果您的报税表上显示\n的税收低于正确税收，则您少报所得税。如果少\n报所得税超过 10% 正确税收或 5,000 美元较大\n者，则属于大幅少报所得税。但是，如果少报所\n得税出于以下原因，则对少报所得税金额予以扣\n减：\n1. 实质性权威，\n2. 充分披露和合理依据，或\n3. 合理原因和诚信行事。\n如果您的报税表上某项目属于合法避税手\n段，则不因充分披露予以扣减。但是，可因具有\n实质性权威职位予以扣减，但只有在您合理认为\n您的税收待遇很可能是正确待遇的情况下。\n刊物 519 (2023)\n第7 章\n提交信息\n27\n", "实质性权威。对某项目的税收待遇现在或\n过去是否有实质性权威，根据事实和情况而定。\n要考虑法院意见、财政部法规、税收裁定、税收\n程序以及国税局发布并在《国内税收公报》上公\n布的通知和公告，这些通知和公告涉及与您相同\n或类似的情况。\n披露声明。若要充分披露关于您的某项目\n税收待遇的相关事实，请使用表格 8275, 披露\n声明。您还必须拥有以您以前的方式处理该项目\n的合理理由。\n如果出现大幅少报所得税，只有满足税务手\n续\n指\n南\n \n2023-40, \nIRS.gov/irb/\n2023-51_IRB#REV-PROC-2023-40 （英文文） \n（或其后续版本）要求的项目才视为在您的报税\n表上充分披露。\n2023 年 12 月 31 日后开始的纳税年度生效\n的税收法律发生变更，对于因之引起的影响，第\n2023-40 号税收程序未予考虑。如果本税收程序\n提及的某一行受到该变更的影响，并需要附加报\n告，则为了满足要求，纳税人在颁布法规或其他\n指南之前，必须提交表格 8275 或表格\n8275-R、监管披露声明。\n在适当年度附表 UTP (1120 表)（不确定税\n收状况声明）上完整而准确的税收状况披露，将\n视为犹如公司就税收状况提交表格 8275 或表格\n8275-R 。但是，提交表格 8275 \n或表格\n8275-R ，不视为如同公司已提交附表 UTP \n(1120 表)。\n使用表格 8275-R 披露违反法规的事项或状\n况。\n缺乏经济实质的交易。若要了解经济实质\n的更多信息，参见第 7701(o) 节。\n外国金融资产。若要了解未披露外国金融资\n产的更多信息，参见表格 6662(j) 或表格 8938 \n说明。\n合理理由。如果您表明您处理某项目的方\n式的充分原因（合理理由），您无需缴纳罚款。\n您还必须表明您以诚信的态度行事。该项规定不\n适用于缺乏经济实质的交易。\n提交退税或抵免的错误申请。如果您提交退税\n或抵免的错误申请，您必须缴纳罚款。罚款等于\n不准许的申请金额的 20%，除非您能够表明您\n有合理的理由提交您的申请。但是，由于缺乏经\n济实质交易的不准许金额，不视为由于合理理由\n导致。对于需要缴纳准确性相关罚款或欺诈罚款\n的申请的任何部分不准许金额，不计算相关罚\n款。\n无用的税收报告文件。如果您提交无用报税表\n或其他无用税收报告文件，您必须缴纳 5,000 美\n元罚款。无用报税表是指以下报税表：不含计算\n正确税收的足够信息；其中包含明确表明您报告\n的税收严重不正确的信息。若要了解无用报税\n表、无用税收报告文件以及确定为无用的状况的\n名单的更多信息，参见 \nIRS.gov/irb/\n2010-17_IRB#NOT-2010-33 （英文文）（或其后\n续版本）。\n如果您提交此类基于无用状况、或基于有意\n延迟或干扰联邦税法的实施的报税表或税收报告\n文件，您必须缴纳罚款。其中包括修改或删除在\n供您签名处上方预印的语言文字。\n本罚款添加到法律规定的任何其他罚款。\n欺诈行为。如果在您的报税表上有因欺诈导致\n的不足缴税，因欺诈导致的不足缴税 75% 罚款\n添加到您的税收上。\n未提供 TIN。如果您未按要求在报税表、声明\n或其他文件上纳入您的社会安全号码 (SSN) 或\n个人纳税人识别号码 (ITIN)、或他人的 SSN 或 \nITIN，则对于您的每次不作为，您可能要缴纳 \n50 美元罚款。当报税表、声明或其他文件上需\n要您的 SSN 或 ITIN，您未向其他人提供的，您\n也可能要缴纳 50 美元罚款。\n例如，如果您有一个可以赚取利息的银行账\n户，您就必须向银行提供 SSN 或 ITIN。该号码\n必须填列到表格 1099-INT 或银行向您发送的其\n他声明上。如果您未向银行提供您的 SSN 或 \nITIN，您需要缴纳 50 美元罚款。（您还需缴纳 \n所得税的备用预扣税款。）\n如果您能证明不作为是由于合理原因而非故\n意疏忽造成的，则无须缴纳罚款。\n刑事罚款\n您可能因以下活动受到刑事检控（接受审判），\n例如：\n1. 漏税；\n2. 故意不提交报税表、提供信息或缴纳任何\n应缴税收；\n3. 欺诈声明和虚假声明；或者\n4. 编制和提交虚假报税表。\n8.\n通过预扣税或预估税\n纳税\n介绍\n本章讨论当您在年内赚取或收到收入时，如何缴\n纳您的所得税。通常，联邦所得税属于现收现缴\n税。有两种方式缴纳现收现缴税。\n1. 预扣税。如果您是员工，您的雇主可能从\n您的工资预扣所得税。也可从某种其他收\n入，包括养老金、奖金、佣金和赌博收\n入，预扣税收。每种情况下，预扣金额将\n以您的名义交给美国财政部。\n2. 预估税如果您没有通过预扣方式缴税，或\n者没有以这种方式缴纳足够的税款，您可\n能须缴纳预估税。自营者通常必须以此方\n式缴税。如果您收到股息、利息、租金或\n特许权使用费等收入，您必须缴纳预估\n税。预估税用于不仅缴纳所得税，而且用\n于缴纳自雇税和替代性的最低限额税\n主题\n本章讨论的是：\n• 如何向您的雇主通知您的外国人身份；\n• 须缴纳所得税预扣税的收入；\n• 免缴预扣税；\n• 社会安全税和医疗保险税；以及\n• 预估税。\n有用的条款\n您可能想看：\n第\n515 号刊物非税法定义居民和外国实体税\n收的预扣税\n第 901 号刊物美国税收协定\n表格（及说明）\nW-4 员工预扣税证明\n第 1392 通知非税法定义居民补充表格\nW-4 说明\nW-8BEN 美国预扣税和报告实益所有人外\n国身份证明（个人）\nW-8ECI 外国人申请（即收入与美国境内贸\n易或业务行为密切相关）证明\nW-9 《纳税人识别号和证明索取表》\n1040-ES (NR) 美国非税法定义居民外国个\n人预估税\n8233 非税法定义居民外国个人独立（和某\n被抚养人）个人服务报酬豁免预扣税\n8288-B 美国不动产权益的外国人士进行的\n处置的预扣税证书申请\n13930 中心预扣税协议申请\n参见第第 12 章章，了解有关获取这些刊物和表格\n的信息。\n外国人身份通知\n您必须告知您的雇主，您是否是税法定义居民或\n非税法定义居民，以便您的雇主能够从您的工资\n预扣正确的税收金额。\n如果您是第 1 章中讨论的规则项下税税法法定定义义\n的居居民民，您必须向您的雇主提交表格 W-9 或类\n似声明。如果您是这些规则项下非非税税法法定定义义的居\n居民民，您必须向您的雇主提供表格 8233 或表\n格 W-8BEN，证实您是外国人；或者 W-4，证实\n您的报酬应按与税法定义居民或美国公民相同的\n税率，缴纳累进预扣税。\n如果您是税法定义居民，您从美国境内来源\n收到工资以外收入（例如股息和特许权使用\n费），请向预扣税代理人（通常是收入付款人）\n提交表格 W-9 或类似声明，以便该代理人不会\n按 30%（或更低协定）税率对收入预扣税收。\n如果您作为非税法定义居民收到此类收入，请向\n预扣税代理人提交表格 W-8BEN，该代理人按\n30%（或更低协定）税率对收入预扣税收。但\n是，如果收入与美国贸易或业务密切相关的收\n入，请代之以提交表格 W-8ECI。\n从报酬中预扣税收\n以下讨论通常只适用于非税法定义居民。按向美\n国公民预扣税的相同方式向税法定义居民预扣税\n收。\n对于税法定义居民作为员工履行的服务向其\n支付的工资和其他报酬，通常按与税法定义居民\n和税法定义居民相同的税率，预扣累进所得税。\n因此，除非根据法律规定，您的报酬明确排除于\n固定 “工资” 外，或根据协定豁免税收，则须\n对该报酬预扣累进税收。\n 515 号刊物 \n 第 901 号刊物 \n W-4\n 第 1392 通知\n W-8BEN\n W-8ECI\n W-9\n 1040-ES (NR)\n 8233\n 8288-B\n 13930\n28\n第8 章\n通过预扣税或预估税纳税\n \n刊物 519 (2023)\n", "工资预扣税\n如果您是员工，您收到须预扣累进税收的工资，\n您必须提交表格 W-4。还必须为奖学金或研究\n人员补助金填写表格 W-4，在一定程度上，该\n等奖学金或研究人员补助金代表您过去、现在或\n将来提供的服务，并且对于该等资金，您未在表\n格 8233（下文中有权享受税收协定优惠的收入\n予以讨论）申请税收协定预扣税豁豁免免。这些服\n务是您作为员工需要履行的服务，并且是收到奖\n学金或研究人员补助金（或减免学费）的条件。\n非税法定义居民在就作为员工在美美国履行独立\n立个个人人服务获得的报酬，填填写写表表格格 W-4 时（英文\n文），必须遵守第 1392 号通知中的特别说明。\n被抚养人个人服务的报酬包括作为工资、薪资、\n费用、奖金、佣金、报酬性的奖学金、奖学金收\n入等支付的金额以及向员工支付的金额的类似名\n称。\n若要了解您是否需要增减您的预扣税，使用\n国税局预扣税税估算器器。\n参见下文奖学学金金和研究究人人员补助金金预扣税税，了\n了解解：：如果您收到非服务付款的美国来源奖学金\n或研究人员补助金，如何填写表格 W-4。\n来自印度的留学生和业务学徒。如果您有资格\n享受《美国-印度所得税协定》第 21(2) 条规定\n的优惠，您可以申请标准扣除额的附加预扣限\n额。\n家庭员工。如果您从事家庭员工工作，您的雇\n主无需预扣所得税。但是，您向您的雇主提交\n表格 W-4，同意自愿预扣所得税。您的雇主通\n过预扣税的方式接受协议时，协议生效。您或雇\n主可通过书面通知另一方，终止协议。\n农业工人。如果您是持 H-2A 签证的农业工\n人，您的雇主不必预扣所得税。但是，只有您和\n您的雇主同意预扣税，您的雇主才预扣所得税。\n在此情况下，您必须向您的雇主提供正确填写的\n表格 \nW-4 。您可以在 \nIRS.gov/\nForeignAgriculturalWorkers （英文文）找到不预\n扣税收的更多信息。\n免缴预扣税的工资\n根据所得税法律豁免美国所得税的工资，通常豁\n免预扣税。若要了解如何申请此项预扣税豁免，\n参见下文有权权享享有税税收收协定定优优惠的收收入入。\n支付给美属萨摩亚、加拿大、墨西哥、波多\n黎各或美属维尔京群岛居民的外国人的工资。以\n下段落对这些豁免予以解释。\n从事运输相关工作的加拿大或税法定义居民。 \n频繁进出美国的某些加拿大或墨西哥居民，无需\n缴纳工资预扣税。这些人士或者：\n• 在美国和加拿大或墨西哥之间履行运输服\n务职责；或者\n• 履行与美国和加拿大之间边境或美国与墨\n西哥之间边境穿过的、或穿过该等边境的\n航道、高架桥、水坝或桥梁建筑、维护或\n运行相关的职责。\n除非是为铁路履行服务，此项工作须缴\n纳社会安全和医疗保险预扣税。\n加拿大或墨西哥居民若要具备豁免纳税年度\n预扣税的资格，必须向雇主提供一式两份的声\n明，其中姓名、地址和 TIN，证明该居民：\n• 不是美国公民或居民；\n• 是加拿大或墨西哥居民（其中之一适\n用）；以及\nCAUTION\n!\n• 期望在相关纳税年度履行先前描述的职\n责。\n声明可采用任何形式，但员工必须在上面填\n写日期并签名，其中必须包括如作伪证罪受惩罚\n的书面澄清。\n美属萨摩亚或波多黎各居民。如果您美属萨摩\n亚或波多黎各居民的非税法定义居民员工，在美\n属萨摩亚或波多黎各履行的服务的工资，通常不\n需缴纳预扣税，除非您是美国员工，或者美国在\n美属萨摩亚或波多黎各任何机构的员工。\n美属维尔京群岛的居民。美属维尔京群岛真正\n居民的非税法定义居民，无需就临时在美国工作\n期间赚取的收入缴纳美国预扣税收。之所以如\n此，是因为这些人向美属维尔京群岛缴纳所得\n税。为了在美国赚取的收入被征收预扣税，美属\n维尔京群岛真正居民应向其雇主致函（一式两\n份），述明其为美属维尔京群岛真正居民，并希\n望向美属维尔京群岛缴纳所有收入的税收。\n养老金预扣税\n如果您从美国收到养老金放款，该笔付款通常需\n要按 30%（或较低协定）税率预扣税收。但\n是，对于在 1986 后在美国履行的服务产生的养\n老金部分，您可以按累进税率让他人预扣税收。\n您必须填写表格 W-8BEN 或表格 8233，在收入\n支付给您或计入您的账户前，将该等报表交付预\n扣税代理人。\n小费收入预扣税\n您在美国履行服务年度收到的小费须缴纳美国所\n得税。将其纳入应税收入。此外，在您为一个雇\n主工作时，一个月内收到的总计达 20 美元以上\n小费，须按累进税率预扣税收。\n独立经营的承包人\n如果您和您为之履行服务的人士之间不存在员工\n和雇主关系，您的报酬须按 30%（或较低协\n定）税率预扣税收。但是，如果您在纳税年度在\n美国从事贸易或业务，您作为独立经营的承包人\n提供的个人服务（独立个人服务）的报酬，如果\n您与国税局就必要预扣税金额达成协议，则可全\n部或部分豁免预扣税。在各方同意后，您与国税\n局达成的关于从独立个人服务的报酬中预扣税的\n协议对协议涵盖的付款有效。您必须同意及时提\n交当前纳税年度的所得税报税表。\n中心预扣税协议 (CWA)。如果您是在美国表演\n或参加体育赛事的非税法定义居民外籍艺人或运\n动员，如果满足某些要求，您可以与国税局签订 \nCWA，减少预扣税。在任何情况下，该预扣税\n协议都不将预扣税减少至低于预期的所得税义务\n金额。\n对于日历年至今赚取至少 10,000 美元美国\n总收入的非税法定义居民外籍艺人或运动员而\n言，使用表格 13930 申请 CWA。表格 13930 必\n须邮寄至下列地址。\nCentral Withholding Agreement \nProgram\nInternal Revenue Service\n24000 Avila Road, MS 6040\nLaguna Niguel, CA 92677\n我们暂时豁免申请 CWA 时使用哪种表\n格的收入要求。表格 13930-A 当前不可\n用。豁免生效期间，收入低于 10,000 \n美元的个人可以使用表格 13930（关于如何申请\n中心预扣协议的说明）申请 CWA。若要了解如\n何申请 CWA 的更多信息，参见表格 13930。若\n要了解更多信息，转到 IRS.gov/Individuals/\nInternational-Taxpayers/Central-\nWithholding-Agreements （英文文）。\n为了确保在巡回演出开始或者首次活动开始\n前落实 CWA，国税局必须在协议生效前至少 45 \n天收到 CWA 申请，申请中必须包含说明中详细\n说明的全部支持文件，否则不考虑签订 CWA。\n根据具体情况考虑例外情形。\n最终缴税豁免。您在纳税年度独立个人服务报\n酬的最终付款，可全部或部分豁免预扣税。您纳\n税年度期间，本豁免（不适用于工资）仅可使用\n一次，适用于最高 5,000 美元的报酬。若要获得\n此项豁免，您或您的代理人必须向税务局长或税\n务局长代表提交以下声明和信息。\n• 各预扣税代理人出具的声明，您在纳税年\n度内从该代理人收到与美国境内贸易或业\n务密切相关的收入。该声明表明已支付的\n收入金额和预扣的税收。各声明必须经预\n扣税代理人签字，并由如果作伪证受处罚\n的澄清予以核证。\n• 预扣税代理人出具的声明，您预计从该代\n理人收到最后一笔报酬。该声明说明该笔\n款项的数额以及如果不批准最后一笔付款\n免税，将预扣的税收金额。本声明还必须\n经预扣税代理人签字，并由如果作伪证受\n处罚的澄清予以核证。\n• 您出具的声明，表明您不打算收取与当前\n年税年度在美国境内的贸易或业务密切相\n关的任何其他收入。\n• 根据《国税法规》任何其他规定，或者针\n对当前纳税年度在美国境内贸易或业务密\n切相关的任何其他收入的法规，预扣或缴\n纳的税收金额。\n• 您当前纳税年度或先前纳税期间未偿税收\n义务（如有）的金额，包括利息和罚款。\n• 所得税协定的任何规定，根据该协定可以\n申请部分或全部豁免预扣税；您的居住\n国；以及充足事实的声明，证明协定项下\n豁免正当。\n• 由您签字并经如果作伪证受处罚的澄清核\n证的声明，证明：所提供的所有信息均真\n实无误；据您所知，未遗漏任何相关信\n息。\n如果国税局对这些信息满意，将确定您在纳\n税年度就您在美国境内的贸易或业务密切相关总\n收入的暂定所得税金额。如果证明税务局长或税\n务局长代表对正常和必要业务支出满意，则可以\n考虑该等支出。\n税务局长或税务局长代表将向您发出信函，\n该信函要转发给预扣税代理人，说明豁免预扣税\n的最后一笔报酬的金额，以及由于豁免而可以支\n付给您的金额。您必须向预扣税代理人发送信函\n的两份副本，还必须在豁免生效纳税年度的所得\n税报税表上随附信函的副本。若要了解更多信\n息，参见第第 515 号号刊物（英文文）。\n错误预扣税的退税\n多层次营销。如果您是预扣税出错的多层次营\n销公司的经销商，提交美国所得税报税表（表格\n1040-NR 或 1120-F）；或者，如果已提交报税\n表，则申请收回错误预扣金额退税（表格\n1040-X 或修订版表格 1120-F）。您还必须在美\nCAUTION\n!\n刊物 519 (2023)\n第8 章\n通过预扣税或预估税纳税\n \n29\n", "国所得税报税表或退税申请上随附包括但不限于\n以下项目的支持信息。\n• 表格 W-2、表格 1042-S 或表格 1099 副\n本，证明预扣税的金额。\n• 一份声明，解释表格 W-2、表格 1042-S 或\n表格 1099 中填报的收入为何不缴纳美国税\n款。\n• 一份声明，列明您在纳税年度入境和离境\n美国的全部日期。如果报酬为多年报酬，\n声明中必须列明报酬所属每个纳税年度入\n境和离境美国的全部日期。\n• 任何文件或记录的副本，这些文件或记录\n显示您实际在所列年份在美国居住的天\n数。\n• 以下声明：提供 (a) 在美国履行与招聘、培\n训和支持您的二线经销商有关的个人服务\n的天数（或不足一天的时间单位（如适\n用））；以及 (b) 在全球履行与招聘、培训\n和支持您的二线经销商有关的个人服务的\n总天数（或不足一天的时间单位（如适\n用））。\n• 任何进一步相关文件或记录，它们支持您\n预扣税出错的申索。\n向税法定义居民支付的社会安全福利预扣税出错\n的退税。向合法永久税法定义居民（绿卡持有\n人）支付的社会安全福利不需预扣 30% 税收。\n对于美国所得税而言，在绿卡持有人的移民法律\n规定的合法永久税法定义居民身份解除、或行政\n或司法确定已放弃前，他们仍是税法定义居民。\n参见绿卡卡测试该内容载于第 1 章。如果您是绿\n卡持有人，由于您拥有外国地址，您的社会安全\n福利预扣税收出错，则国税局应退还预扣税。若\n要获得退税，您必须提交表格 1040 或表格\n1040-SR。若要确定您是否有权获得退税，将您\n的报税表寄至：\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301\n您还必须将以下内容附于表格 1040 或表格\n1040-SR。\n• 表格 SSA-1042S“社会安全福利声明”的\n副本。\n• 绿卡副本。\n• 签字澄清，包括以下声明：“The SSA \nshould not have withheld income tax \nfrom my social security benefits because \nI am a U.S. lawful permanent resident \nand my green card has been neither \nrevoked nor administratively or \njudicially determined to have been \nabandoned. I am filing a U.S. income tax \nreturn for the tax year as a resident alien \nreporting all of my worldwide income. I \nhave not claimed benefits for the tax \nyear under an income tax treaty as the \nresident of a country other than the \nUnited States. (由于本人是美国合法永久\n居民，且本人的绿卡未取消，行政或司法\n也未确定该卡已放弃，所以 SSA 本不应当\n从本人的社会安全福利预扣所得税。本人\n作为税法定义居民，提交纳税年度的美国\n所得税报税表，报告本人的所有全世界收\n入。本人作为美国以外国家的居民，尚未\n根据所得税协定申请纳税年度的优惠。)”\n从其他收入中预扣税\n预扣 30% 税收的其他收入通常包括固定或可确\n定收入，例如利息（投资组合利息除外）、股\n息、养老金和年金、以及某些销售和交换的收\n益，详见第第 4 章章。还包括向非税法定义居民支\n付的社会安全福利的 85% 金额。\n无需按 30%（或较低协定）税率预扣税的其他\n收入。如果您向收入付款人提交表格\nW-8ECI，以下收入无需按 30%（或较低协定）\n税率预扣税。\n• 与美国贸易或业务密切相关的收入（报酬\n除外）。\n• 来自不动产的、您选择视为与美国贸易或\n业务密切相关的收入。参见第 4 章不动产收\n收入入，了解此项选择的详情。\n下文对合营企业收入、奖学金和助学金预扣\n税特别规则予以解释。\n合伙经营收入预扣税\n如果您是美国或外国合营企业的外国合伙人，合\n营企业可以对您与来自合营企业的有效相关应税\n收入 (ECTI) 的份额预扣税收。您的合营企业可\n以考虑某些合伙人级别的扣减额，扣减对您的 \nECTI 份额的预扣税。通常，为此目的，您必须\n提交表格 8804-C。若要了解更多信息，参见表\n格 8804-C 说明。\n您的密切相关收入份额的预扣税税率，通常\n是第 1 节规定的最高税率 (37%)。但是，如果您\n向合营企业提供适当文件资料，合营企业可以按\n适用于分配给您的特别类型收入最高税率预扣税\n收。长期资本收益是最高税率适用的特别类型收\n入。在您的 2023 年表格 1040-NR 上，将预扣\n税收申请为抵免。\n合营企业在表格 8805 上为您提供声明，表\n明已预扣税收。上市合营企业将预扣您的 ECTI \n的实际分配的税收。在此情况下，合营企业将在 \n表格 1042-S 上为您提供声明。\n出售或交换某些合营权益的收益的预扣税。如\n果您是在美国境内从事（或被视为从事）贸易或\n交易的美国或外国合营企业的直接或间接合伙\n人，您直接或间接处置收益权益，则就 2017 年\n后发生的转让而言，受让人通常预扣等于销售金\n额 10% 的税收，代表您缴纳给国税局。预扣和\n缴纳该金额的规则，与销售美国不动产权益的规\n则类似。您将收到表格 8288-A，反映预扣的金\n额，届时，您可以在您的表格 1040-NR 第 25f \n行，将该金额申请为您所欠收益税收的抵免额。\n您可以向受让人提供某些信息，减少或消除预扣\n税。例如，如果《国税法规》的不承认规定适用\n于在转让实现的所有收益，如果您提供描述不承\n认条款适用性的通知，受让人无需预扣税收。如\n果您是未能预扣税收的受让人，则根据第\n1446(f)(4) 节，合营企业必须根据向您作出的分\n配预扣相当于您未预扣税款的金额（加上利息，\n如果适用）。\n2020 年 11 月 30 日，财政部和国税局根据\n第 1446(f) 条在T.D. 9926（英文文） (85 FR \n76910) 发布了针对非 PTP 和 PTP 权益的转让的\n最终法规。最终法规要求任何受让人根据第\n1446(f)(1) 条的规定, 预扣相当于任何合伙权益\n（某些 PTP 权益除外）转让所实现金额 10% 的\n税款，除非适用预扣的例外情况。这些规定通常\n适用于 2021 年 1 月 29 日或之后发生的转让。\n但是，根据通知 2021-51、2021-36 I.R.B.361，\n与第 1446(f)(4) 条规定的预扣税和 PTP 权益转\n让相关的规则适用于 2023 年 1 月 1 日或之后发\n生的转让。此外，最终条例还修订了条例第\n1.1446-4 条中关于根据第 1446(a) 条预扣 PTP \n分配的某些规定。另外，根据通知 2021-51，这\n些修订适用于 2023 年 1 月 1 日或之后进行的 \nPTP 分配。通知 2018-8 和 2018-29 适用于在最\n终法规生效日期之前发生的转让, 或如前所述，\n纳税人可以将拟议的建议法规应用于在此期间的\n非 PTP 权益转让。\n有关 1446(f) 法规的某些相关问题的更多指\n导，请参阅通通知 2023-8（英文文）。\n奖学金和研究人员补助金预扣税\n不对学位候选人收到的合条件奖学金预扣税税收\n收。。参见第 3 章内容。\n如果您是持有 “F、” “J、” “M、” 或\n者 “Q ” 签证的非美国公民外国学生或受让\n人，收到不完全免税的美国来源补助金或奖学\n金，对于非服务付款的补助金或奖学金应税部\n分，预扣税代理人（通常是奖学金付款人）按\n14%（或较低协定税率）预扣税收。但是，如\n果您不是学位候选人，补助金不符合某些要求，\n则按 30%（或较低协定税率）预扣税收。\n作为服务付款的奖学金或研究人员补助金的\n任何部分，须按工资预扣税税项下先前讨论的累\n进税率预扣税收。\n备用预扣税程序\n您的预扣税代理人可要求您填写表格 W-4，选\n择使用备用程序。参见下文，了解扣减您的预扣\n税的项目。\n支出。包括可在您的报税表上可免税的的支\n出。其中包括第 5 章扣减减额项下讨论的国税局\n扣减额。\n免税补助金或奖学金。您可以扣除您的补助金\n或奖学金根据美国法律或税收协定免税部分。\n标准扣除额。如果您是根据《美国-印度所得\n税协定》第 21(2) 条合条件的学生，您可以享受\n标准扣除额。2023 年标准扣除额为 13,850 美\n元。\n表格 W-4，选择使用备用程序。填写表格 W-4 \n的适用行。在表格上签字，注明日期，然后交给\n您的预扣税代理人。\n如果您提交表格 W-4 扣减或消除您的奖学金\n或助学金的预扣税，您必须每年提交一份美国所\n得税报税表，允许您在表格上申请任何扣减额。\n如果您在超过一个纳税年度内身在美国，您必须\n在您的年度表格 W-4 附上一份声明，表明您已\n提交上年度的美国所得税报税表。如果您在美国\n的时间不够长，无需提交报税表，则您必须在您\n的表格 W-4 附上一份声明，说明您在必要时提\n交美国所得税报税表。\n预扣税代理人接受您的表格 W-4 后，将按适\n用于工资的累进税率对您的奖学金或补助金预扣\n税收。收入总金额扣减表格 W-4 上的适用金\n额，然后计算剩余金额的预扣税收。\n您将从预扣税代理人（通常是您的补助金付\n款人）收到表格 1042-S，表明您的应税奖学金\n或研究人员补助金的总额减去任何预扣税免税金\n额、税率和预扣税收的金额。使用本表格编制您\n的美国年度所得税报税表。\n若要了解详情，转到 IRS.gov/FormW4。\n可享受税收协定优惠的收入\n如果美国和您的居住国间的税收协定规定免除您\n的某些项所得税或降低所得税税率，您应该通知\n您收入的支付方（预扣税代理人）您的外国身\n30\n第8 章\n通过预扣税或预估税纳税\n \n刊物 519 (2023)\n", "份，以申请税收协定的预扣豁免。您向预扣税代\n理人提交或者 W-8BEN 或表格 8233 即可。\n对于非个人服务收入的收入，提交表格\nW-8BEN。对于下文讨论的个人服务收入，提交\n表格 8233。\n如果您具备税收协定项下免税资格，当\n您未向您的预扣税代理人提交表格\n8233，您通过提交表格 1040-NR，仍\n可以获得免税优惠。请按照表格 1040-NR 第 1a \n行说明。\n员工和独立经营的承包人。如果您作为员工或\n作为独立经营的承包人履行个人服务，您可以根\n据税收协定，就该个人服务税收来申请免缴预扣\n税，请向您付款的各预扣税代理人提交表格\n8233 。\n即使您提交表格 8233，预扣税代理人也必\n须从您的收入中预扣税收。这是因为协定免税基\n于的各项因素，可能在纳税年度结束前无法确\n定。在此情况下，您必须提交表格 1040-NR，\n收回多预扣的税收；向国税局提交证明，证明您\n有权享有协定免税。\n学生、教师和研究人员。学生、教师和研\n究人员必须将本刊物末尾附件 A（供学学生使\n用）或者附件 B（供教教师和研究究人人员使用）中所\n所示的适适当声明明附于表格 8233，并将该声明提\n交预扣税代理人。对于附件中未列的协定，以类\n似于其他协定的格式随附声明。\n如果您从同一个预扣税代理人收到奖学金或\n研究人员补助金、以及个人服务收入，请使用 \n表格 8233，申请基于两类收入的税收协定的免\n缴预扣税。\n备注。当您申请奖学金或研究金收入（非报\n酬）豁免时，只有当您同时申请个人服务收入的\n条约预扣税豁免时，才能使用 8233 表格。否\n则，您必须使用 W-8BEN 表格。\n特别活动和推广活动。对于支付给非税法定义\n居民或外国公司的音乐节、拳击推广和其他娱乐\n或体育活动的门票收入（或电视或其他收入）的\n款项，需要按 30% 全额税率进行预扣，除非扣\n预扣税代理人收到国税局信函的特别通知。根据\n赚取美国总收入的日历年，表格 13930 可用于\n申请减少预扣税。即使收入可以免缴税收协定规\n定的税收，也需要预扣税收。其中一个原因就\n是，部分或全部免税通常基于纳税年度结束前不\n能确定的因素。\n我们已经暂时放弃了申请 CWA 时使用\n哪种表格的收入要求。表格 13930-A 当\n前不可用。豁免生效期间，收入低于 \n10,000 美元的个人可以使用表格 13930, 关于如\n何申请中心预扣协议的说明, 申请 CWA。若要了\n解如何申请 CWA 的更多信息，参见表格\n13930 。若要了解详情，转到 IRS.gov/\nIndividuals/International-Taxpayers/Central-\nWithholding-Agreements （英文文）。\n在您离开美国的时候，您需要为您错误\n申报协定免税的任何收入缴纳美国税\n收。若要了解适用于报酬的协定规定的\n更多详情，参见第第 901 号号刊物（英文文）。\n不动产销售的预扣税。如果您是美国非税法定\n义的居民，并且您处置美国不动产权益，财产的\n受让人（买方）通常必须预扣相当于处置金额 \n15% 的税收。\n但是，如果买方购买财产作为住宅使用，而\n变现的金额不超过 100 万美元，则预扣比例为 \n10%。\nTIP\nCAUTION\n!\nCAUTION\n!\n变现的金额为以下金额之和：\n• 已付或待付现金（仅限本金）；\n• 其他转让或待转让财产的公允市值；以及\n• 受让人或财产在紧接转让之前和之后承担\n的任何负债金额。\n如果转让的财产有美国人和外国人共同拥\n有，则根据各转让人的出资额，在转让人间分配\n变现的金额。\n符合资格投资实体 (QIE) 向非税法定义居民\n外国股东的分配，若视为股东出售或交换美国不\n动产权益的收益，须按 21% 预扣税收。国内或\n国外公司、合伙经营、信托公司和不动产的某些\n出资和其他交易也需要预扣所得税。这些规则见第\n第 515 号号刊物（英文文）和表格 8288 说明。\n若要了解处置美国不动产权益的税收待遇的\n信息，参见不动产收收益益或损失该内容载于第 4 \n章。\n如果说您是国内合伙经营企业的合伙人，合\n伙经营企业处置美国不动产权益获得收益，则合\n伙经营将对分配给其外国合伙人的收益金额预扣\n税收。您的收入份额和预扣的税收将在表格\n8805 或表格 1042-S（如果是上市合伙经营企\n业（PTP)）报告给您。\n以下情况下，需要预扣税收。\n1. 买方购买财产用来居住，变现金额不超过 \n300,000 美元。\n2. 如果国内公司的任何类别股票定期在具规\n模证券市场交易，则处置的财产是该公司\n的权益。但是，此例外情形不适用于某些\n处置上市公司大量非公开交易权益的行\n为。\n3. 处置的财产是定期在美国具规模市场交易\n的公司的权益，您（卖方）向买方出具公\n司出具的声明副本，证明该权益不是美国\n不动产权益。\n4. 您（卖方）向买方提供证明，述明根据如\n果作伪证受处罚的规定，您不是外国人；\n还包括您的姓名、美国 TIN 和家庭住址。\n您可以向合条件的替代人员提供证明。\n该合条件的替代人员向买方提供声明，根\n据如果作伪证受处罚的规定，该证明由该\n合条件替代人员持有。为此， “qualified\nsubstitute (合条件替代人员)” 是：\na. 除您的代理人外，负责结束交易的人\n士（包括任何律师或产权公司）；或\n者\nb. 买方的代理人。\n5. 买方从国税局收到预扣税证书。\n6. 您向买方发出书面通知，告知其，因为\n《国税法规》的不承认规定、或美国税收\n协定的规定，您无需承认转让的任何损失\n或收益。买方必须向以下机构提交通知副\n本：奥格登服务中心，邮政信箱：\n409101, Ogden, UT 84409。您必须根据\n如果作伪证受处罚的规定，核证通知真实\n无误，并在上面签字。\n参见法规第 1.1445-2(d)(2) 节，了解转\n让人不承认通知的更多信息。\n对于以下任何一项转让，您不得向买方\n发出书面通知：\na. 出售您的主要房屋（出售款不纳入收\n益）。\nb. 不具备完全“不承认待遇”资格的同\n类财产交换。\nc. 在买方必须提交表格 8288 时尚未完\n成的递延同类财产交换。\n相反，您必须获得预扣税证书（见下\n文）。\n7. 您转让美国不动产权益的变现金额为零。\n8. 该财产由美国、美国的州或领土、政治分\n区或哥伦比亚特区购买。\n9. 该出资来自国内控股的 QIE，并被视为美\n国不动产权益的出资，只是因为该实体权\n益在适用虚卖交易中予以处理的。若要了\n解 QIE 定义，参见具具备资格格的投投资实实体， \n该内容载于上文不动产收益或损失。参见\n第 4 章虚卖该内容载于上文不动产收益或\n损失该内容载于第 4 章。\n如果买方或合条件替代人员实际知悉、或收\n到卖方的或买方的代理人（或替代人员）的通\n知，第 (3) 项和第 (4) 项中的证明为伪造，则买\n方必须忽视该等证明。本规定也适用于第 (4) 项\n下合条件替代人员的声明。\n预扣税证书。根据国税局出具的预扣税证书，\n可以减少或取消对于处置款项预扣的必要税收。\n多数情况下，您或买方可以申请预扣税证书。\n可出于以下原因出具预扣税证书。\n1. 国税局确定减少预扣税是适当的，因为，\n或者：\na. 预扣的必要金额超过您的最大税负，\n或者\nb. 预扣减少的金额不会影响征税。\n2. 您所有变现的收益免缴美国税收，您无未\n履行的预扣税义务。\n3. 您或买方与国税局签订纳税协议；为税收\n义务提供担保。\n参见第第 515 号号刊物（英文文）以及 IRS.gov/IRS.gov/Individuals/International-Taxpayers/\nIndividuals/International-Taxpayers/Withholding-Certificates\nWithholding-Certificates （英文文），了解申请\n预扣税证书程序相关信息。\n预扣的所得税抵免。买方必须在转让后 20 天\n内，使用表格 8288，填报和缴纳预扣的税收。\n本表格与表格 8288-A 的副本 A 和 B 一同提交\n国税局。如果本声明完整，且包含您的 TIN，则\n声明的副本 B 交付国税局，加盖印章后归还您\n（买方）。您必须提交副本 B 和您的报税表，\n才能获得峪口的税收抵免。\n如果表格 8288-A 中不含您的 TIN，则不向您\n提供该表格加盖印章的副本。国税局向您致函，\n索取 TIN，并提供如何获得 TIN 的说明。您向过\n数据提供 TIN 后，国税局将向您提供表格\n8288-A 的加盖印章副本 B。\n某些预扣税退税延迟。表格 1042-S、表格\n8288-A 或表格 8805 上预扣和填报的税收退税\n请求，可能需要附加时间进行处理。发放这些退\n税最长需要 6 个月。\n社会保险税和医疗保险税\n如果您是在美国工作的员工，大多数情况下，您\n必须缴纳社会保险税和医疗保险税。您缴纳这些\n税收可确保您获得美国社会安全体系范围内的福\n利。社会安全福利范围向符合特定资格要求的个\n人提供退休福利、遗属福利和残疾福利以及医疗\n保险福利。\n大多数情况下，2023 年在美国提供服务获得\n的前 160,200 美元应税工资要缴纳社会保险\n税。所有应税工资都要缴纳医疗保险税。您的雇\n主从每笔工资付款中扣除这些税收。即使您无资\n格享受社会保险福利或医疗保险福利，您的雇主\n刊物 519 (2023)\n第8 章\n通过预扣税或预估税纳税\n \n31\n", "也必须扣除这些税收。如果您有一个以上雇主，\n并且从您 2023 年工资总额中扣除的金额超过 \n9,932.40 美元, 您可以在您的所得税报税表上申\n请超额社会保险税抵免。\n如果任一雇主扣除超过 9,932.40 美元，您就\n不能申请该金额的抵免。要求您的雇主退还超额\n部分。如果您的雇主不退还超额部分，您可以使\n用表格 843 提交退税申请。\n通常，美国社会保险税和医疗保险税适用于\n员工在美国提供服务的工资付款，无论员工或雇\n主的国籍或居住地是哪里。有限的情况下，这些\n税收适用于在美国境外履行的服务的工资。您的\n雇主应该告诉您社会保险税和医疗保险税是否适\n用于您的工资。如果没有应缴税收，您就不能自\n愿缴税。\n附加医疗保险税。除了医疗保险税，0.9% \n(0.009) 的附加医疗保险税也适用于以下医疗保\n险工资、RRTA 报酬和自雇收入：\n• 如果已婚联合报税，超过 250,000 美元；\n• 如果已婚单独报税，超过 125,000 美元；\n或者\n• 所有其他申报身份，超过 200,000 美元。\n没有针对非税法定义居民的附加医疗保险税\n的特殊规定。如果须缴纳医疗保险税的工资、\nRRTA 报酬和自雇收入超过适用阈值，也要缴纳\n附加医疗保险税。\n对于您的雇主在日历年向您支付的超过 \n200,000 美元的医疗保险工资或 RRTA 报酬，其\n负责预扣 0.9% (0.009) 的附加医疗保险税收。\n如果您打算提交联合报税表，并且您预计您和配\n偶的个人工资不超过 200,000 美元，但您的工\n资和自雇收入的总和会超过 250,000 美元，您\n可在表格 W-4 上申请附加预扣税收和/或缴纳预\n估税。\n如果您提交表格 1040-NR，如果已婚（您在\n表格 1040-NR 第 1 页顶部勾选已婚单独报税选\n框）的您的工资和自雇收入总和超过 125,000 \n美元，或者单身或作为合条件尚存配偶的您的自\n雇收入超过 200,000 美元（您在表格 1040-NR \n第 1 页顶部勾选单身或合条件尚存配偶选\n框），则您必须缴纳附加医疗保险税。\n参见表格 8959 及其说明，确定您是否必须\n缴纳附加医疗保险税。若要了解有关附加医疗保\n险税的更多信息，转到 IRS.gov/ADMTfaqs（英文\n文）。\n自雇个人也必须缴纳附加医疗保险税。参见\n下文自雇雇税税。\n学生和交流学者\n通常，您作为《移民和国籍法》第 101(a)(15) \n节 (F)、(J)、(M) 或 (Q) 款下的非移民，以非税\n法定义居民身份临时在美国履行的服务，如果履\n行服务是为了实现您获准进入美国的目的，则不\n属于社会安全计划的涵盖范围。这意味着，不从\n您因这些服务而收到的工资中预扣社会安全税或\n医疗保险税。这些服务类型非常有限，通常只包\n括校内的工作、实践训练和经济困难就业。\n如果您被视为第 1 章讨论的税税法法定定义义的居居民\n民，即使您的非移民分类（“F、” “J、”\n“M、” 或者 “Q”）保持不变，也将从您因\n这些服务而收到的工资中预扣社会安全税或医疗\n保险税，\n具有 “F-2、” “J-2、” “M-2、” 以及\n“Q-3 ”分类的非移民外国人的配偶或未成年子\n女履行的服务在社会安全涵盖范围内。\n非税法定义居民外籍学生\n如果您是暂时以学生身份获准进入美国的非税法\n定义居民，则您在美国期间通常不允许为薪资或\n薪水工作或从事业务活动。一些情况下，学生如\n以 “F-1、” “M-1、” 或者 “J-1” 身份获准\n进入美国，则获得工作许可。除非学生被视为税\n法定义居民，否则不从其工作薪资中预扣社会安\n全税和医疗保险税。\n在学校注册并定期上课的任何学生，为\n该学校履行的服务所获工资均可免缴社\n会安全税和医疗保险税。\nUSCIS 允许 “F-1” 身份的学生在不取代税\n法定义居民的情况下在校内工作。“校内工作”\n是指在学校场所进行的工作。校内工作包括在与\n学校有教育相关联的校外地点履行的工作。奖学\n金、助学金或助教奖学金条款项下的校内工作，\n视为学生参加完整课程学习的学业计划的一部\n分，并得到 USCIS 的许可。除非学生视为税法\n定义居民，否则不从其此项工作工资中预扣社会\n安全税和医疗保险税。\n如果非税法定义居民外籍学生履行的服务不\n视为符合学生获准进入美国的目的，则除非根据\n《国税法规》对工资免税，否则将从工资中预扣\n社会安全税和医疗保险税。\n交流学者\n交流学者根据《移民和国籍法》第 101(a)(15)\n(J) 节暂时获准进入美国。除非交流学者视为税\n法定义居民，否则不对其已获得工作许可并拥有\n或获得赞助商授权书的交流学者的服务工资预扣\n社会安全税和医疗保险税。\n如果交流学者履行的服务不视为符合其获准\n进入美国的目的，则除非根据《国税法规》对工\n资免税，否则将从工资中预扣社会安全税和医疗\n保险税。\n根据《移民和国籍法》第 101(a)(15)(Q) \n节，作为国际文化交流计划的参与者暂时获准进\n入美国的非税法定义居民可以免缴社会安全税和\n医疗保险税。雇主必须是申请人，外国人通过其\n获得 “Q” 签证。除非外国人视为税法定义居\n民，否则不从其此项工作工资中预扣社会安全税\n和医疗保险税。\n预扣税收退税出错\n如果从不需缴纳社会安全税或医疗保险税的工资\n预扣这些税收出错，请联系预扣税的雇主获得退\n税。如果您不能从雇主获得全额退税，请使用表\n格 843 向国税局申请退税。将以下项目附于表\n格 843。\n• 证明预扣社会保险税和医疗保险税金额的\n表格 W-2 的副本。\n• 签证副本。\n• 表格 I-94（或显示入境或离境日期的其他\n文件资料）。\n• 如果您有 J-1 签证，请附上您 DS-2020 表\n的副本。\n• 如果您持有 F-1 或 M-1 签证，请附上您\nI-20 表的完整副本。\n• 如果您参加的是可选的实践培训，请附上 \nI-766 表。\n• 如果您因迫切经济需求参加就业，则提供\n表明在美国工作许可的文件资料。\n• 您的雇主出具的声明，说明您的雇主提供\n的报酬金额以及您的雇主申请的或者您授\n权您的雇主申请的抵免或退税金额。如果\n您不能从您的雇主获得此声明，您必须在\nTIP\n您自己的声明中提供此信息，并解释您没\n有附上您雇主的声明或在表格 8316 中声\n称您的雇主不予退税。\n• 如果您仅在一年中的部分时间免缴社会安\n全税和医疗保险税，则提供表明您在免税\n期间缴纳税款的工资报表。\n请将表格 843（及附件）寄至：\nDepartment of the Treasury\nInternal Revenue Service Center\nOgden, UT 84201-0038\n请勿使用表格 843 申请附加医疗保险税\n退税。如果从您的工资中预扣附加医疗\n保险税出错，对于为了履行您在报税表\n上显示的总纳税义务而预扣的任何附加医疗保险\n税，您可以提交表格 8959 以及表格 1040、表\n格 1040-SR 或表格 1040-NR，申请抵免。如果\n上一年预扣附加医疗保险税出错而您已提交表格\n1040、表格 1040-SR 或表格 1040-NR，则您必\n须为最初收到工资或报酬的上一年提交表格\n1040-X，追回错误预扣的附加医疗保险税。参\n见表格 1040-X 说明。\n农业工人\n持 H-2A 签证临时获准进入美国的农业工人，因\n履行与 H-2A 签证有关的服务而获得的报酬，可\n免缴社会安全税和医疗保险税。您可以在 \nIRS.gov/ForeignAgriculturalWorkers（英文文）\n找到不预扣税收的更多信息。\n自雇税\n自雇税是对自雇人士征收的社会安全税和医疗保\n险税。非税法定义居民无需缴纳自雇税，除非有\n效的国际社会安全协议确定其受美国社会安全体\n系的保障。美属维尔京群岛、波多黎各、关岛、\n北马里亚纳群岛或美属萨摩亚的居民视为出于此\n目的的税法定义居民，需缴纳自雇税。您可以在\n下文找到关于国际社社会会安安全全协议的更多信息。\n根据适用于美国公民的相同规则，税法定义\n居民必须缴纳自雇税。但是，国际组织、外国政\n府或外国政府全资拥有的机构雇用的税法定义居\n民，无需就在美国赚取的收入缴纳自雇税。\n您身为税法定义居民期间的自雇收入须缴纳\n自雇税，即使是您身为非税法定义居民履行的服\n务收入。\n示例。 Bill Jones 是一位作家。Bill 还是外\n国公民和居民时，Bill 在该国出版了几本书籍。\n2023 年间，Bill 作为税法定义居民进入美国。\nBill 成为税法定义居民后，仍在接收外国出版商\n的特许权使用费。Bill 以现金制申报收入和支出\n（在收到收入时在报税表上填报收入并在支付时\n扣除费用）。Bill 2023 年自雇收入包括其成为\n税法定义居民后收到的特许权使用费，即使这些\n书是在其身为非税法定义居民时出版的。此特许\n权使用费收入须缴纳自雇税。\n申报自雇税。使用附表 SE（表格 1040）申报\n和计算自雇税。然后在附表 2（表格 1040）第\n4 行输入税收。将附表 SE（表格 1040）附于表\n格 1040、表格 1040-SR 或表格 1040-NR。\n就业税存款和缴纳递延。 CARES 法案第 2302 \n节允许自雇个人将 2020 年自雇税的一部分递延\n到 2021 年和 2022 年缴纳。所有款项均必须在 \n2022 年 12 月 31 日前缴纳。\nCAUTION\n!\n32\n第8 章\n通过预扣税或预估税纳税\n \n刊物 519 (2023)\n", "备注。此延期对于 2023 纳税年度不再有\n效。\n附加医疗保险税。自雇个人必须就超出以下阈\n值金额（基于您的报税身份）之一的自雇所得缴\n纳 0.9% (0.009) 的附加医疗保险税。\n• 已婚联合报税——250,000 美元\n• 已婚单独报税——125,000 美元；或者\n• 单身、户主或合条件尚存配偶——200,000 \n美元。\n如果您同时拥有工资和自雇收入，则对自雇\n收入征收附加医疗保险税的门槛金额将减少的金\n额为（但不低于零）须缴纳附加医疗保险税的工\n资金额。不应出于此税收目的考虑自雇亏损。\n如果您提交表格 1040-NR，如果已婚（您在\n表格 1040-NR 第 1 页顶部勾选已婚单独报税选\n框）的您的工资和自雇收入总和超过 125,000 \n美元，或者单身或作为合条件尚存配偶的您的自\n雇收入超过 200,000 美元（您在表格 1040-NR \n第 1 页顶部勾选单身或合条件尚存配偶选\n框），则您必须缴纳附加医疗保险税。\n参见表格 8959 及其单独说明，确定您是否\n必须缴纳附加医疗保险税。若要了解有关附加医\n疗保险税的更多信息，转到 IRS.gov/ADMTfaqs\n（英文文）。\n自雇税雇主等值部分的扣减额。如果您必须支\n付自雇税，可以在计算调整后总收入时扣除已缴\n纳自雇税的一部分。附表 SE（表格 1040）中计\n算此扣减额。\n备注。自雇税不能扣除附加医疗保险税的\n任何部分。\n更多信息。参见第第 334 号号刊物，了解自雇税\n相关的更多信息。\n国际社会安全协议\n美国已与外国签订社会安全协议（通常称为 \n“Totalization agreements (通算协议)），”\n协调在其中一个国家完成部分或全部职业生涯的\n工作者的社会安全保险和税收。根据这些协议，\n消除对同一工作的双重保险和双重供款（税\n收）。这些协议通常确保社会安全税（包括自雇\n税）仅向一个国家缴纳。\n若要了解当前国际社会安全协议，转到\nSSA.gov/international/status.html \n（英文\n文）。随着与其他国家的协议开始生效，会将它\n们发布在本网站上。若要了解国际社会安全协议\n的更多信息，转到 SSA.gov/international/\ntotalization_agreements.html （英文文）。\n员工。通常，根据这些协议，您仅需在工作所\n在国家缴纳社会安全税。但是，如果您临时被派\n往美国为同一雇主工作，并且您的工资通常需要\n缴纳两国的社会安全税，大多数协议规定您仅受\n原派遣国的社会安全体系的保障。\n若要确定您的工资仅需缴纳外国社会安全\n税，并且根据协议免缴美国社会安全税（包括医\n疗保险税），您或您的雇主应向外国适当机构索\n取保险证明。这通常是您或您的雇主向其缴纳外\n国社会安全税的相同机构。外国机构将能够告诉\n您他们需要哪些信息才能出具证书。您的雇主应\n该保留该证明的副本，因为可能需要其来说明您\n为何免缴美国社会安全税。仅在协议生效日或之\n后的工资才可免缴美国社会安全税。\n备注。与美国签订协议的一些国家不出具保\n障证明。在此情况下，您或您的雇主应该索取声\n明，表示您的薪资不受美国社会安全体系保障。 \n有关更多信息以及如何申请保障证明，请访问\nSSA.gov/international/CoC_link.html\n（\n英文\n文）。\n自雇个人。根据大多数协议，自雇个人受其居\n住国的社会安全体系的保障。但是，根据一些协\n议，如果您暂时将业务活动转移到美国或从美国\n转移，您可免缴美国自雇税。\n如果您认为您的自雇收入仅需缴纳美国自雇\n税并且免缴外国社会安全税，请向社会安全局索\n取保险证明。请参阅上面备注中的链接。该证明\n将确定您免缴外国社会安全税。\n要确定您的自雇收入仅需缴纳外国社会安全\n税且免缴美国自雇税，请向外国相应机构索取保\n险证书。\n备注。与美国签订协议的一些国家不出具保\n障证明。在此情况下，您应该索取声明，表示您\n的自雇收入不受美国社会安全体系保障。有关\n更多信息以及如何申请保险证书，请访问\nSSA.gov/international/CoC_link.html\n（\n英文\n文）。\n在您免税的每一年，请将任一声明的复印件\n附于表格 1040 或表格 1040-SR。也可在自雇税\n一行上输入 \n“ Exempt, \nsee \nattached \nstatement (免税，请参阅随附声明)” 。\n如对协议的保险规则有疑问，请拨打 \n410-965-7306。\n预估税表格 1040-ES (NR)\n您可能有不无需预扣美国所得税的收入。或者，\n预扣税额可能低于您估计在年底将欠的所得税。\n倘若如此，您必须缴纳预估税。\n一般来说，如果您预计欠税至少 1,000 美\n元，并且您预计预扣税和某些可退还的抵免低于\n以下两者中的较小者，则您必须缴纳 2024 年的\n预估税：\n1. 2024 年所得税报税表所示税款的 90% \n(0.90)，或\n2. 2023 年所得税报税表上所示税款的 100% \n(1.00)（如果您的 2023 年报税表涵盖全年 \n12 个月）。\n如果您 2023 年调整后总收入超过 150,000 美元\n（如果您 2024 年申报身份为“已婚分别报\n税”，则为 75,000 美元），如果您不是农民或\n渔民，则在上述 (2) 中用 110% (1.10) 代替 \n100% (1.00)。如果您未提交 2023 年报税表，\n则第 (2) 项不适用。\n非税法定义居民应使用表格 1040-ES (NR) \n计算和缴纳预估税。如果您使用支票付款，支票\n抬头填写 United States Treasury （美国财政\n部）。\n如何估算您 2024 年税额。如果您在表格\n1040-NR 上提交 2023 年报税表，并且预计您\n2024 年收入和总扣除额几乎相同，您应该使用\n您的 2023 年报税表作为指南填写表格 1040-ES \n(NR) 说明中的预估税工作表。如果您未提交\n2023 年报税表，或者如果您的收入、扣除额或\n抵免额在 2024 年有所不同，则您必须预估这些\n金额。使用 2024 年表格 1040-ES (NR) 说明中\n适用于您报税身份的税率表计算您的预估税义\n务。\n备注。如果您预计在波多黎各居住一整\n年，请使用表格 1040-ES。\n何时缴纳预估税。在提交上一年表格 1040-NR \n的截止日期之前缴纳您的第一笔预估税。如果您\nTIP\n的薪资须遵守适用于美国公民的相同预扣规则，\n您必须提交表格 1040-NR 并在 2024 年 4 月 15 \n日前缴纳您的第一笔预估税。如果您没有需要预\n扣的薪资，请在 2024 年 6 月 17 日前提交您的\n所得税报税表并缴纳您的第一笔预估税。\n如果您的第一笔预估税在 2024 年 4 月 15 日\n到期，您可以届时全额缴纳预估税，或在以下日\n期前分四期等额缴纳预估税。\n第一期. . . . . . . . . . . . . . . . . .\n2024 年 4 月 15 日\n第二期. . . . . . . . . . . . . . . . . .\n2024 年 6 月 17 日\n第三期. . . . . . . . . . . . . . . . . .\n2024 年 9 月 16 日\n第四期 . . . . . . . . . . . . . . . . . .\n2025 年 1 月 15 日\n如果您的第一笔付款直到 2024 年 6 月 17 日到\n期，您可到时全额缴纳估算税，或者缴纳：\n1. 2024 年 6 月 17 日前，估算税的 1/2\n2. 2024 年 9 月 16 日前，估算税的 1/4; 并且\n3. 2025 年 1 月 15 日前，估算税的 1/4\n如果您在 2025 年 1 月 31 日前提交您的 \n2024 年表格 1040-NR，并缴纳您的报\n税表中的全部到期余额，则您不必在 \n2025 年 1 月 15 日缴纳到期款项。\n财务年度。如果您的报税表不按日历年提\n交，则您的到期日是您财务年度的第 4、6 和第\n9 个月的第 15 日，以及下一个财务年度的第 1 \n个月。如果任何日期是星期六、星期天或法定假\n日，请使用下一日（并非星期六、星期天或法定\n假日）。\n收入或扣减额变更。即使您不需要在 4 月或 6 \n月缴纳预估税，但您的情况也可能有所变更，因\n此您必须在之后缴纳预估税。如果您获得额外收\n入，或者您的任何扣除额减少或消除，就发生这\n种情况。倘若如此，参见表格 1040-ES (NR) 说\n明以及第第 505 号号刊物（英文文），了解计算您的\n预估税的信息。\n调整后预估税。如果在您缴纳预估税后，您发\n现其因收入或免税额变更而大幅增加或减少，您\n应该调整剩余的预估税。为此，参见表格\n1040-ES (NR) 说明以及第第 505 号号刊物（英文\n文）。\n未缴预估所得税罚款。除非在某些情况下，否\n则您将因少缴预估税的分期付款而被处以罚款。\n这些情况在表格 2210 予以解释。\n9.\n税收协定优惠\n介绍\n来自与美国签订所得税协定的国家的非税法定义\n居民（及某些税法定义居民），有资格获得某些\n优惠。大多数协定要求非税法定义居民是协定国\n家的居民，才能在申请优惠的年度具备资格。但\n是，对于某些学生、实习生、教师或研究人员，\n一些协定仅要求非税法定义居民在紧接到美国之\n前必须居住在协定国家。\nTIP\n刊物 519 (2023)\n第9 章\n税收协定优惠\n33\n", "税收协定表。您可前往以下网站访问税收协定\n表： IRS.gov/TreatyTables（英文文）。您可以访\n问最近签署的美国所得税协定、议定书和税收消\n息交换协议 (TIEA) 的文本，以及随附的财政部\n税收协定技术说明（随之变得公开可用），以及\n美\n国\n所\n得\n税\n协\n定\n范\n本\n，\n位\n于 \nHome.Treasury.gov/Policy-Issues/Tax-Policy/\nInternational-Tax（英文文）。\n请注意，协定和 TIEA 文件在签署后、\n批准并生效前发布于本网站上。\n个人税收协定的全文亦可于 IRS.gov/\nBusinesses/International-Businesses/United-\nStates-Income-Tax-Treaties-A-to-Z （英文文）。\n如需了解关于这些税收协定的更多信息，请前往\nIRS.gov/Individuals/International-Taxpayers/\nTax-Treaties （英文文）。\n您通常可以安排对有资格享受税收协定优惠\n的薪资和收入减少或消除预扣税。参见第 8 章\n有权权享享有税税收收协定定优优惠的收收入入。\n主题\n本章讨论的是：\n• 典型税收协定优惠，\n• 如何获取税收协定副本，以及\n• 如何在报税表中申领税收协定优惠。\n有用的条款\n您可能想看：\n第\n901 号刊物 U.S.税收协定\n表格（及说明）\n1040-NR U.S.非税法定义居民所得税申报\n表\n8833 第 6114 节或第 7701(b) 节项下协定\n基础报税表状况披露\n参见第 8 章第第 12 章章，了解有关获取这些刊物\n和表格的信息。\n协定收入\n非税法定义居民的协定收入为税收协定限制税收\n的总收入。协定收入包括美国来源股息等，需要\n以不超过 15% 的税收协定税率征税。非协定收\n入为非税法定义居民适用的税收协定不限制税收\n的总收入。\n要确定适用较低税收协定税率的收入项目的\n税收，按该协定下适用于该项目的较低税率计算\n协定收入的税收。\n若要确定非协定收入的税收，请按 30% 的统\n一税率或累进税率计算税款，具体取决于收入是\n否与您在美国的贸易或业务密切相关。\n您的纳税义务是协定收入的税收加上非协定\n收入的税收总和，但不能超过税收协定尚未开始\n生效时计算的纳税义务。\n示例。 Arthur Banks 为非税法定义居民，\n单身，居住在与美国签署税收协定的外国。\nArthur 在本纳税年度从美国境内的来源获得 \n25,900 美元的总收入，包括以下各项。\nCAUTION\n!\n 901 号刊物 \n 1040-NR\n 8833\n税收协定将税收限制在 15% 的股息 . . . . . . .\n1,400 \n美元 \n税收协定不限制税收的个人服务报酬 . . . . . .\n24,500 \n美元 \n总收入. . . . . . . . . . . . . . . . . . . .\n25,900 美元\nArthur 于现纳税年度内在美国从事业务。\nArthur 的股息与该业务无密切关系。Arthur 没\n有扣减额。\nArthur 的纳税义务是在税收协定未开始生效\n时计算的，为 3,140 美元，确定方式如下。\n总报酬 . . . . . . . . . . . . . . . . . . . . . . . . . . .\n24,500 美元 \n减：扣减额 . . . . . . . . . . . . . . . . . . . . . . .\n0\n应税收入 . . . . . . . . . . . . . . . . . . .\n24,500 美元\n按累进税率确定的税收（适用于单身纳税人的\n税表） . . . . . . . . . . . . . . . . . . . . . . . . . . .2,720 美元\n加：总股息的税收（1,400 美元 × \n(0.30)） . . . . . . . . . . . . . . . . . . . . . . . . . .\n420 \n在税收协定未开始生效时确定的税收 . . . . . 3,140 美元\nArthur 的纳税义务是通过考虑税收协定提供\n的较低股息收入利率计算的，为 2,930 美元，确\n定方式如下。\n按累进税率确定的税收（与以上计算方法相\n同） . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,720 美元\n加：总股息的税收（1,400 美元 × \n(0.15)） . . . . . . . . . . . . . . . . . . . . . . . . . .\n210 \n报酬和股息的税收 . . . . . . . . . . . . . . 2,930 美元\n因此，Arthur 的纳税义务限于 2,930 美元，\n即使用税收协定的股息税率计算的纳税义务。\n一些典型税收协定优惠\n以下段落简要介绍根据税收协定为个人服务收\n入、汇款、奖学金、助学金和资本收益收入提供\n的免税。申请免税的条件因各税收协定而异。若\n要了解关于特别税收协定下条件的更多信息，在\n以下地址下载大多数美国税收协定的完整文本：\nIRS.gov/Businesses/International-\nBusinesses/United-States-Income-Tax-\nTreaties-A-to-Z （英文文）。该网站还提供其中\n许多协定的技术说明。还参见第第 901 号号刊物 \n（英文文）。\n税收协定福利还涵盖股息、利息、租金、特\n许权使用费、养老金和年金等收入。这些类型的\n收入可能免缴美国税收或以较低税率缴税。若要\n了解更多信息，参见第第 901 号号刊物（英文文）或\n适用的税收协定。\n个人服务\n根据大多数所得税协定，来自协定国家的非税法\n定义居民和临时在美国履行服务、以平局决胜有\n利于协定国家的双重身份居民（请参阅第第 1 章\n章），如果符合适用协定条款的要求，其部分或\n全部个人收入可有资格免缴美国税收。\n就业收入。大多数所得税协定都有“就业收\n入”条款，有时也称为非独立个人服务条款，该\n条款允许协定国家的居民在符合以下条件下，免\n于对在美国作为员工赚取的收入缴纳美国税收。\n• 他们在 12 个月期间在美国居住不超过 183 \n天。\n• 该收入由外国雇主支付。\n• 该收入不由外国雇主的美国常设机构承\n担。\n一些所得税协定包含不同的要求，例如不同的最\n长居住期限。若要了解更多信息，参见第第 901 号\n号刊物（英文文）。\n独立个人服务。一些所得税协定包含“独立个\n人服务”条款，该条款让协定国家的居民在美国\n居住的时间不超过一定天数，且在美国没有定期\n可用固定总部的情况下，豁免对作为独立经营的\n承包人或自雇人士所赚取的收入缴纳美国税收。\n备注。一些协定没有独立服务条款。根据这\n些协定，业务利润条款可能涵盖独立个人服务的\n收入。根据业务利润条款，个人通常可以免缴其\n业务利润的美国税收，除非他们在美国设有业务\n利润所归属的常设机构。如需了解更多信息（包\n括词汇“固定总部”和“常设机构”的定义），\n参见第第 901 号号刊物（英文文）。\n教师、教授和研究人员\n根据许多所得税协定，临时访问美国的非税法定\n义居民外籍教师或教授，其主要目的是在大学或\n其他认可教育机构任教，则其在抵达美国后前 2 \n年或 3 年内教学收到的报酬免缴美国所得税。\n许多协定也为参与研究提供豁免。\n通常，教师或教授必须在美国主要从事教\n学、讲课、指导或从事研究工作。此人的大部分\n时间必须投入到这些职责中。教师或教授的正常\n职责不仅包括正式的课堂工作（涉及定期安排的\n讲座、演示或其他学生参与活动），还包括在研\n讨会或其他非正式小组以及在实验室协作中不太\n正式的观点呈现方法。\n如果您作为非税法定义居民进入美国，但现\n在已变成税法定义居民，则协定豁免仍旧适用。\n参见下文变成税税法法定定义义居居民民的学学生、学学徒、实实\n习生、教教师、教教授和研究究人人员，该内容载于税\n法定义居民。\n外国政府员工\n所有协定都有外国政府某些员工赚取的收入豁免\n的规定。但是，关于谁有资格享有这一福利，各\n协定之间存在差异。根据许多协定，身为税法定\n义居民的外国人不具备资格。根据大多数协定，\n不是外国国民或臣民的外国人不具备资格。外国\n政府员工应仔细阅读相关协定，确定他们是否具\n备资格获得福利。本本刊物的第 10 章也含有适用\n于外国政府员工的信息。\n学生、学徒和实习生\n根据一些所得税协定，对学生、学徒和实习生从\n国外收到的用于学费和生活费用的汇款免税。此\n外，根据一些协定，对奖学金和助学金以及学\n生、学徒和实习生获得的有限报酬免税。\n如果您作为非税法定义居民进入美国，但现\n在已变成税法定义居民，则协定豁免仍旧适用。\n参见下文变成税税法法定定义义居居民民的学学生、学学徒、实实\n习生、教教师、教教授和研究究人人员，该内容载于税\n法定义居民。\n34\n第9 章\n税收协定优惠\n刊物 519 (2023)\n", "资本收益\n大多数协定为销售或交换个人财产的收益规定豁\n免。通常，销售或交换位于美国的不动产的收益\n应缴税。\n税法定义居民\n在下述情况下，税法定义居民有资格获得税收协\n定福利。\n针对税法定义居民的一般规则\n税法定义居民通常不具备资格享受税收协定福\n利，因为大多数税收协定都包含“保留条款”，\n该条款保存或“保留”美国对其公民和居民征税\n的权利，犹如税收协定尚未生效。但是，许多税\n收协定对保留条款有例外情形，可能允许税法定\n义居民继续申请协定福利。\n保留条款的一些例外情形适用于所有税法定\n义居民（例如，根据美中协定）；其他仅适用于\n非美国合法永久居民（绿卡持有人）的税法定义\n的居民。\n在某些情况下，您不需要在表格 1040 或表\n格 1040-SR 填报收入，因为根据协定，这些收\n入免缴美国税收。但是，如果收入已在表格\nW-2、表格 1042-S、表格 1099 或其他信息报税\n表中填报为应税收入，您应该在表格 1040 或表\n格 1040-SR 的相应行（例如，在 W-2 表第 1 栏\n所报告的工资或薪资的情况下，为第 1a 行）中\n填报该收入。在附表1（表格1040）第 8z 行的\n括号内，输入申请协定福利的金额。输入\n“Exempt income (免税收入)”、协定国家的\n名称以及提供豁免的协定条款。将附表1（表格\n1040）第 8a 行至第 8z 行报告的金额合并，然\n后在第 9 行输入此金额。然后，合并附表 1（表\n格 1040）的第 1 行到第 7 行和第 9 行中的总\n计，并在第 10 行输入总金额。然后，将附表 1\n（1040 表）第 10 行的总额输入到 1040 表或 \n1040-SR 第 8 行。\n对于根据协定适用较低税率而非免税的收\n入，在表格 1040 或 1040-SR 上附上说明报表，\n表明较低税率的计算结果、协定国家/地区的名\n称以及规定较低税率的协定条款。在表格 1040 \n或表格 1040-SR 第 16 行输入此收入。勾选方\n框 3 并输入“Tax from attached statement (随\n附说明报表中的税款)”。\n示例。 Jacques Dubois 是符合《美国-法\n国所得税协定》第 4 条规定的税法定义居民，\n享受法国的社会安全福利。根据协定第 18(1) \n条，美国不对法国的社会安全福利征税。根据第\n18(1) 条所授予的福利不在协定第 29(3) 条下的\n保留条款之列。Jacques 无需在 1040 或 \n1040-SR 表格上报告法国社会安全福利。\n加拿大和德国社会安全福利特别规则\n根据与加拿大和德国签订的所得税协定，如果税\n法定义居民从加拿大或德国获得社会安全福利，\n则出于美国所得税目的处理这些福利，就如同它\n们根据美国社会安全立法而获得。如果您从加拿\n大或德国获得社会安全福利，请将其纳入表格\n1040 的说明中的社会安全福利工作表第 1 行，\n用于确定要在表格 1040 或表格 1040-SR 第 6b \n行填报的应税金额。您不必为了这些福利提交\n表格 8833。\n变成税法定义居民的学生、学徒、实\n习生、教师、教授和研究人员\n通常，您必须是非税法定义居民外籍学生、学\n徒、实习生、教师、教授或研究人员，才能为在\n美国学习和维持生活所需的海外汇款、奖学金、\n助学金和研究补助金，以及薪资或其他个人服务\n报酬申请税收协定豁免。一旦您成为税法定义\n居民，您通常不能再为此收入申请税收协定豁\n免。\n但是，如果您作为非税法定义居民进入美\n国，但您现在是出于美国税收目的的税法定义居\n民，则在以下情况下协定豁免将继续适用：税收\n协定的保留条款（见前文的解释）为其提供例外\n情形，并且您还符合协定豁免的要求（包括申\n请协定定豁豁免免的任何时间限限制，见下文解释）。即\n使您是选择提交联合报税表的非税法定义居民\n也是如如此，如第 1 章所述。\n如果您符合协定保存条款的例外情形，您可\n以通过向纳税人提供表格 W-9 以及 W-9 表格说\n明要求的声明来免缴预扣所得税。\n申请协定豁免的任何时间限制。许多协定限制\n您可以申请协定豁免的年数。对于学生、学徒和\n实习生，该限制通常为 4-5 年；对于教师、教授\n和研究人员，该限制通常为 2-3 年。一旦您达到\n此限制，就不能申请协定豁免。参见协定或第第\n901 号号刊物（英文文），了解适用的时间限制。\n如何在您的报税表中填报收入。在某些情况\n下，您不需要在表格 1040 或表格 1040-SR 填报\n收入，因为根据协定，这些收入免缴美国税收。\n但是，如果收入已在表格 W-2、表格 1042-S、\n表格 1099 或其他信息报税表中填报为应税收\n入，您应该在表格 1040 或表格 1040-SR 的相应\n行（例如，第 1a 行，表格 W-2 第 1 框中报告的\n金额）报告。在附表 1（表格 1040）第 8z 行的\n括号内输入申请协定福利的金额。输入\n“Exempt income (免税收入)”、协定国家/地\n区的名称以及提供豁免的协定条款。将附表 1\n（表格 1040）第 8a 行至第 8z 行报告的金额合\n并，然后在第 9 行输入此金额。然后，合并附\n表 1（表格 1040）的第 1 行到第 7 行和第 9 行\n中的总计，并在第 10 行输入总计。然后，在表\n格 1040 或 1040-SR 第 8 行上输入附表 1（表格\n1040）第 10 行的总计。\n示例。一位中国公民于 2019 年 1 月 1 日作\n为非税法定义居民外籍学生进入美国。直到\n2023 年，此学生仍然是非税法定义居民；根据\n《美中所得税协定》第 20 条，其这几年的奖学\n金能够免缴美国税收。2024 年 1 月 1 日，此学\n生因在美国居居住超过 5 年，通过实际居住测\n试，成为税法定义居民。尽管此学生现在是税法\n定义居民，但由于 1984 年 4 月 30 日《美中协\n定议定书》第 2 段中的保留条款的例外情况，\n第 20 条的规定仍然适用。此学生应将 1042-S \n表或 1098-T 表中的奖学金收入填入附表 1\n（1040 表）第 8r 行。然后，他们应在附表 1\n（表格 1040）第 8z 行的括号内报告要求享受协\n定优惠的金额。他们应该输入“ Exempt \nincome (免税收入)”, 协定国家的名称以及提供\n豁免的协定条款。\n报告申请的协定福利\n如果您申请凌驾于或修改《国税法规》任何规定\n的协定福利，并且通过申请这些福利，您的税款\n会（或可能会）减少，您必须将完整填写的表\n格 8833 附于您的报税表。参见下文例例外外情形 \n了解您不需要提交表格 8833 的情形。\n表格 8833 提交要求。如果您申请以下协定福\n利，您必须提交美国报税表和表格 8833。\n• 您要求根据协定减少或修改因处置美国不\n动产权益而产生的收益或亏损的税收。\n• 您申请《国税法规》不允许外国税收抵免\n的特定外国税收的抵免。\n• 您收到总额超过 100,000 美元的付款或收\n入项目，并且您根据协定而不是第第 1 章章。\n这些是需要表格 8833 的更常见情况。若要\n了解附加规定，参见表格 8833 说明。\n例外情形。您不必就以下任何情形提交表格\n8833。\n1. 您要求根据协定降低利息、股息、租金、\n特许权使用费或其他 FDAP 收入（通常适\n用 30% 的税率）的预扣税税率。\n2. 您要求协定减少或修改对非独立个人服务\n收入、养老金、年金、社会安全和其他公\n共养老金或者艺术家、运动员、学生、实\n习生或教师的所得税。这包括应纳税奖学\n金和助学金。\n3. 您根据国际社会安全协议或者外交或领事\n协议要求减少或修改所得税。\n4. 您是合营企业的合伙人或者遗产或信托的\n受益人，合营企业、遗产或信托在其报税\n表中填报所需信息。\n5. 另外需要披露的付款或收入项目总计不超\n过 10,000 美元。\n6. 您正在为符合以下情况的金额申请协定福\n利：\na. 在表格 1042-S 向您报告; 以及\nb. 由您接收：\ni. 作为第 6038A 条所指的报税公司\n的有关方（与由外国人拥有 25% \n股份的美国公司提交的表格 5472 \n上的信息报税表相关），或\nii. 作为实益所有人，即美国金融机\n构或合条件中间人的直接账户持\n有人，或该美国金融机构、合条\n件中间人或预扣外国合伙企业或\n信托的直接合伙人、受益人或预\n扣税外国合营企业或信托的所有\n人。\n上文 (6) 中所述的例外情形不适用\n于表格 8833 说明特别要求的基于协定\n报税表披露的任何金额。\n未在表格表格 8833 的情形。如果您需要申报\n协定福利但未申报，您会因每次未申报被罚款\n1,000 美元。\n附加信息。若要了解额外信息，参见法规的第\n301.6114-1(c) 条。\n刊物 519 (2023)\n第9 章\n税收协定优惠\n35\n", "10.\n外国政府和国际组织\n的员工\n介绍\n外国政府（包括外国政治分支机构）的员工如符\n合以下任何一项要求，可以对其外国政府薪资免\n征美国所得税。\n1. 美国与外国之间的多边《维也纳外交关系\n公约》、多边《维也纳领事关系公约》或\n双边《领事公约》（如存在）中的适用条\n款；\n2. 美国与外国之间双边税收协定中的适用条\n款（如存在）；或\n3. 根据美国税法规定对外国政府薪资免征美\n国所得税的要求。\n国际组织的员工可以根据创建国际组织的国\n际协议中的规定（如存在）或通过满足要求根据\n美国税法获得该等薪资免税来对其薪资免税。\n国际 “组织” 是美国总统通过行政命令指定\n的组织，有资格享受国际组织豁免权法中规定的\n特权、免除和豁免权。\n本章讨论的豁免仅适用于为外国政府或国际\n组织提供官方服务所取得的工资。具备此豁免资\n格的人取得的其他美国来源收入，可能应全额纳\n税或根据适用的税收协定条款获得优惠待遇。本\n刊物前文讨论该等收入（利息、股息等）的适当\n待遇。\n主题\n本章讨论的是：\n• 外国政府雇员的豁免\n• 国际组织雇员的豁免\n有用的条款\n您可能想看：\n刊物\n15-A 雇主的补充税务指南\n901 美国税收协定\n1779 独立经营的承包人或员工\n参阅第第 12 章章获取有关这些刊物的信息。\n外国政府员工\n根据《维也纳公约》或双边领事公约的豁免。 \n您应该首先查阅《维也纳公约》或双边领事公约\n（如存在）下的豁免条款，确认您的薪资是否符\n合这些条款项下的美国所得税豁免资格。通常，\n如果您是美国公民或税法定义居民，则无权享受\n《维也纳公约》或双边领事公约规定的所得税豁\n免。若要了解《维也纳公约》和双边领事公约的\n进一步信息，请发送电子邮件至国务院驻外使团\n办公室： [email protected] \n（英文\n文）。\n税收协定项下的豁免。如果您不符合《维也纳\n公约》或双边领事公约规定的豁免资格，但来自\n 15-A \n 901 \n 1779 \n与美国签订税收协定的国家，您应该查阅税收协\n定，确认是否有规定对您的薪资免征美国所得\n税。如果您是美国公民或在美国为外国政府工作\n的税法定义居民，您的薪资通常不能免税。若要\n了解更多信息，参见外国政府支付的工资和养\n老金该内容载于第第 901 号号刊物（英文文）。\n美国税法下的豁免。不符合《维也纳公约》、\n双边领事公约或税收协定免税规定的外国政府员\n工，如果符合以下根据美国税法对外国政府薪资\n获得免税的相关要求，则可以对该等薪资免征美\n国所得税。\n美国税法项下的豁免规定仅适用于现任\n外国政府员工，而不适用于前员工。居\n住在美国的外国政府的前员工领取的养\n老金，不符合此处讨论的豁免资格。\n此项豁免不适用于独立经营的承包人。\n普通法规则适用于确定您是员工还是独\n立经营的承包人。参见第第 1779 号号刊物 \n（英文文）；以及第第 15-A 号号刊物（英文文）。\n如果您受雇于受控商业实体，或者您的\n服务主要与外国政府的商业活动 “有\n关” （美国境内或境外），则您的薪资\n不符合美国税法的免税资格。受控商业实体是指\n在美国境内或境外从事商业活动的外国政府拥有 \n50% (0.50) 以上股份的实体。\n要求。如果您不是美国公民（或者如果您是美\n国公民，但也是菲律宾共和国公民）并且您是在\n美国为外国政府工作，则您的外国政府薪资在以\n下情况下免缴美国所得税：\n1. 您履行的服务与美国政府雇员在外国提供\n的服务具有相似的性质，并且\n2. 您的外国政府雇主所在的国家，对在其国\n家履行类似服务的美国政府员工给予同等\n的免税待遇。\n但是，参见下文后后文文的保持移移民民（合合法法永久居居民\n民）身身份份的外外国人人，了解可能影响您符合本豁免\n资格的特别规则。\n若要申请免税，您必须能够证明您同时符合\n美国税法的要求。\n证明。国务院证明（如已颁发）是确定您符合\n类似服务和同等免税要求但不需要符合美国税法\n豁免资格的最简单方法。若要了解您是否已获证\n明以及该证明当前是否有效和适用于您的信息，\n请发送电子邮件至国务院驻外使团办公室：\[email protected] （英文文）。\n如果没有有效证明，您必须用其他书面证明\n来确定，您履行的服务与美国政府员工在外国提\n供的服务具有类似的性质，并且您的外国政府雇\n主的国家对在其国家提供类似服务的美国员工提\n供等价豁免待遇。\n国际组织员工\n国际组织员工协议项下豁免。许多建立国际组\n织的协议都包含一项规定，该规定可以对您的薪\n资免征美国所得税。如果您在美国受雇于一家国\n际组织，请首先确认建立您工作的国际组织的国\n际协议是否有该规定，以及您是否符合该规定。\n通常，这些规定不对美国公民和税法定义居民的\n薪资免征税收。\n美国税法下的豁免。如果创建您工作的国际组\n织的国际协议不包含免税规定并且您不是美国公\n民（或者如果您是美国公民但也是菲律宾共和国\n公民），您可以根据美国法律免缴您的薪资税。\nCAUTION\n!\nCAUTION\n!\nCAUTION\n!\n但是，参见下文的保持移移民民（合合法法永久居居民民）身\n身份份的外外国人人，了解可能影响您符合本豁免资格\n的特别规则。\n美国税法项下的豁免规定仅适用于现任\n国际组织员工，而不适用于前员工。居\n住在美国的国际组织的前员工领取的养\n老金，不符合此处所讨论的豁免资格。\n此项豁免不适用于独立经营的承包人。\n普通法规则适用于确定您是员工还是独\n立经营的承包人。参见第第 1779 号号刊物 \n（英文文）以及第第 15-A 号号刊物（英文文）。\n若要申请免税，您必须能够证明您符合国际\n组织协议规定或美国税法的要求。您应该知道国\n际组织协议免税规定的条款号（如有），以及将\n组织指定为国际组织的行政命令编号。\n保持移民（合法永久居民）身份的外国人。如\n果您签署《移民和国籍法》第 247(b) 条规定的\n豁免（USCIS 表格 I-508），保留您的合法永久\n居民身份（绿卡），则从申领豁免之日起，您将\n不再有资格享受美国税法下的免税。\n如果您是持有绿卡的外国政府或国际组\n织的员工，要根据美国税法申请免税，\n您还必须能够凭借 USCIS 的书面证\n据，证明您尚未签署和提交 USCIS 表格 I-508。\n备注。提交表格 I-508 对不依赖于美国税法\n规定的免税没有影响。如果您申领豁免并符合以\n下任一条件，您不会失去免税资格。\n• 您为外国政府工作，根据所得税协定、领\n事公约、《维也纳公约》或美国与外国政\n府雇主订立的任何其他国际协议，您免缴\n美国税收。\n• 您为一家国际组织工作，并且创建该国际\n组织的国际组织协议规定对外籍员工免征\n美国所得税。有该规定的两家国际组织包\n括国际货币基金组织（IMF）和国际复兴开\n发银行（世界银行）。\n11.\n离境外国人和税务出\n航许可证或离境许可\n证\n介绍\n在离开美国之前，所有外国人（但下列不需获\n得税税务离离境境许可证的外外国人人除外）必须获得合规\n证书。本文件亦俗称为出航许可证或离境许可\n证，是离境前必须提交的所得税表的一部分。\n在提交表格 1040-C 或表格 2063 后，您将获得\n出航许可证或离境许可证。本章对这些表格予以\n讨论。\n为确认您是否需要出航许可证或离境许可\n证，请首先阅读下文的 ““无无需取取得出出航航许可证\n或离离境境许可证的外外国人人””。如果您不属于上述任\n何一类，您必须获得出航许可证或离境许可证。\nCAUTION\n!\nCAUTION\n!\nCAUTION\n!\n36\n第11 章\n离境外国人和税务出航许可证或离境许可证\n刊物 519 (2023)\n", "请阅读下文的 ““需取取得出出航航许可证或离离境境许可\n证的外外国人人””。\n主题\n本章讨论的是：\n• 谁需要出航许可证；\n• 如何获得出航许可证；以及\n• 您提交用以获得出航许可证的表格。\n有用的条款\n您可能想看：\n表格（及说明）\n1040-C 美国离境外国人所得税报税表\n2063 美国离境外国人所得税税务表\n参见第第 12 章章，了解有关获取这些表格的信\n息。\n无需取得出航许可证或离境\n许可证的外国人\n如果您属于以下类别，在离开美国之前，您无需\n获得出航许可证或离境许可证。\n如果您属于上述一种类别，无需取得出航许\n可证或离境许可证，您必须能够用适当的身份证\n明支持您的豁免申请，或给出豁免授权。\n第 1 类。持外交护照的外国政府代表，无论是\n派驻美国还是其他国家；他们的家人，以及陪同\n他们的服务人员。未持外交护照的离境服务人\n员，必须取得出航许可证或离境许可证。但是，\n他们可以出示其外交使团团长的信函，在表格\n2063 获得出航许可证或离境许可证，无需审查\n他们的税负。该信函证明：\n• 他们在 “白名单” （外交使团外交官名\n单）上的姓名；以及\n• 他们不欠美国任何所得税，直至并包括计\n划离境日期，不会欠任何税收。\n该声明必须提交国税局办公室。\n第 2 类。国际组织和外国政府的员工（第第 1 类类\n下予以豁免的外交代表除外）及他们的以下家\n人：\n• 其官方服务报酬根根据美美国税税法法免免税税（见第\n10 章描述），以及\n• 其未从美国来源收到其他收入。\n如果您是上述第 (1) 或第 (2) 类下的外\n国人，并提交《移民和国籍法》第\n247(b) 节下的弃籍书，您必须获得出航\n许可证或离境许可证。即使您的收入因为所得税\n协定、领事协议或国际协议免缴美国税收，也是\n如此。\n第 3 类。外国学生、工业实习生和交流访问\n者，包括其配偶和子女，仅持 “ F-1 、”\n“F-2、” “H-3、” “H-4、” “J-1、”\n“J-2、” 或 “Q” 签证进入美国，并且在持有\n此等签证在美国期间，未收到美国来源的其他收\n入，除：\n• 用于支付在美国学习或培训发生的支出\n（如差旅费、维护费和学费）的津贴；\n• 与本学习或培训有关的任何服务或食宿价\n格；\n• 经美国 USCIS 授权的工作的收入；或者\n• 与美国贸易或业务无密切关系的存款的收\n入。（参见第 3 章利利息息收收入入）。\n 1040-C \n 2063 \nCAUTION\n!\n第 4 类。外国学生，包括其配偶和子女，仅持 \n“M-1” 或 “M-2” 签证进入美国，并且在持\n有此等签证在美国期间，未收到美国来源的其他\n收入，除：\n• 经美国 USCIS 授权的工作的收入；或者\n• 与美国贸易或业务无密切关系的存款的收\n入。（参见第 3 章利利息息收收入入）。\n第 5 类。临时在美国居住的某些其他外国人，\n直至并包括计划离境日期的纳税年度或上一个纳\n税年度，未收到应税收入。如果国税局有理由相\n信某外国人收到须纳税的收入，该人离境会影响\n征收所得税，则国税局可要求该外国人获取出航\n许可证或离境许可证。这类外国人是：\n1. 外国军人受训人员，进入美国接受国防部\n赞助的训练，根据正式军事旅游令离开美\n国；\n2. 外国商务游客，持有 “B-1” 签证，或者\n持有 “B-1” 签证和 “B-2” 签证，纳税\n年度超过 90 天未在美国或美国领土居住；\n3. 外国游客，持有 “B-2” 签证；\n4. 持有 “C-1 ” 签证，或根据交通线路与检\n察长之间的合同（例如债权协议）通过美\n国或美国任何领土过境的外国人；以及\n5. 持过境身份证进入美国或不需要护照、签\n证和过境身份证的外国人，如果他们：\na. 游客、\nb. 商务游客，纳税年度超过 90 天未在美\n国或美国领土居住；或者\nc. 通过美国或美国任何领土国境。\n第 6 类。加拿大或墨西哥的外国居民，他们经\n常往返于加拿大和美国之间工作，且其工资应预\n扣美国税收。\n需取得出航许可证或离境许\n可证的外国人\n如果您不属于 ““无无需取取得出出航航许可证或离离境境许\n可证的外外国人人””项下上述任何一种分类，您必须\n获取出航许可证或离境许可证。若要获得许可\n证，请在您离开美国之前，向地方国税局办公\n室提交表格 1040-C 或表格 2063（以适用者为\n准）。参见下文提交交表表格格。您还必须缴纳表格\n1040-C 上所示到期的全部税收以及以往年度到\n期税收。参见下文纳税税和获取取退退税税。\n取得出航许可证或离境许可证\n以下讨论涉及如何取得出航许可证。\n何时何地取得出航许可证或离境许可\n证\n若要获得合规证书，您必须在离开美国至少 2 \n周前，前往国税局办公室，提交或者表格 2063 \n或者表格 1040-C 和尚未提交的任何其他必要报\n税表。该证书必须在您离开前 30 天内签发。如\n果您和配偶都是外国人，两人都要离开美国，则\n您们二人必须到国税局办公室。\n若要查找国税局办公室，转到 IRS.gov/ IRS.gov/Help/Contact-Your-Local-IRS-Office\nHelp/Contact-Your-Local-IRS-Office ，点击\n“查找纳税人援助中心办公室”，在最近的纳税\n人援助中心 (TAC) 找到 “Local Services (本地\n服务)” ，查看该办公室是否提供外国人离境许\n可证服务。请注意，所有 TAC 均需预约操作。\n服务项目有限，并且每个 TAC 办公室并不提供\n全部服务。\n致电 844-545-5640 ，安排预约。切\n记，您必须在离开美国前至少 2 周（但\n不超过 30 天）前往国税局办公室，所\n以一定要在此时间段前打电话安排预约。请准备\n好提供您的预定离境日期，并随身携带所有必要\n文件资料。\n要提交的文件\n如果您将您在美国的收入和居留相关的文件和证\n件带到国税局办公室，就会更快取得您的出航许\n可张或离境许可证。如果您要申请该许可证，请\n携带以下记录。\n1. 您的护照和外国人登记卡或签证。\n2. 过去 2 年您提交的美国所得税报税表副\n本。如果您在美国居住不足 2 年，请携带\n您提交的该期间所得税报税表。\n3. 这些报税表已缴所得税的收据。\n4. 收据、银行记录、付讫支票；和其他证明\n您的扣减额、业务支出和在您的报税表中\n申报的被抚养人的文件。\n5. 如果您是员工，每个雇主提供的声明，表\n明从当年 1 月 1 日到离职日期的已付工资\n和预扣税收。如果您是自雇人，您必须携\n带截至您计划离开日期的收入和支出声\n明。\n6. 上年度和本年度预估税缴款证据。\n7. 表明销售个人财产和/或不动产（包括资本\n资产和商品）的任何收益或损失的文件。\n8. 与奖学金或研究人员补助金相关的文件，\n包括：\na. 核实资助人、来源及资助目的。\nb. 补助金申请和批准的副本。\nc. 已付金额及您在补助金下的职责和义\n务的声明。\nd. 先前补助金名单。\n9. 表明您具备申请任何特别税收协定福利资\n格的文件。\n10. 核证您离开美国日期的文件，例如机票。\n11. 核证您的美国 TIN 的文件，例如表明您的 \nITIN 的社会保险卡或国税局发布的 CP \n565 通知。\n备注。如果您已婚并居住在共有财产均分制\n的州，也为您的配偶带来上述文件。无论您的配\n偶是否需要许可证，本条规定都适用。\n提交表格\n如果您必须取得出航许可证或离境许可证，您必\n须提交表格 2063 或表格 1040-C。国税局办公\n室员工可以协助提交这些表格。两个表格均有 \n“合规证书” 一节。现场援助区域主任代理人\n签署合规证书时，就证明根据现有信息，您已经\n履行在美国的纳税义务。您的表格 1040-C 签字\n证书副本，或摘自表格 2063 的副本，是您的出\n航许可证或离境许可证。\nCAUTION\n!\n刊物 519 (2023)\n第11 章\n离境外国人和税务出航许可证或离境许可证\n37\n", "表格 2063\n本表为简短表格，要求提供某些信息，但不包括\n税收计算结果。以下离境外国人可以通过提交\n表格 2063，取得其出航许可证或离境许可证。\n• 外国人，无论是税法定义居民还是非税法\n定义居民，如果提交所得税报税表的期限\n未到期，其在直到并包括离境日期的纳税\n年度以及上年度，均无应税收入。\n• 纳税年度期间或上年度收到应税收入的税\n法定义居民，其如果离境不妨碍向其征\n税。但是，如果国税局获悉外国人为了避\n免缴纳所得税而离境，则这些外国人必须\n提交表格 1040-C。\n两类中任何一类的外国人，如果未提交任何\n纳税年度的所得税报税表或未缴纳该年度的所得\n税，则必须在可向其发放出航许可证或离境许\n可证前，提交报税表并缴纳所得税。\n从表格 2063 分离出来的出航许可证或离境\n许可证，可在当前年度内用于全部离境行为。但\n是，如果国税局认为所得税的征收受到后续离境\n的影响，则其可以取消该后续离境的出航许可证\n或离境许可证。\n表格 1040-C\n如果您必须取得出航许可证或离境许可证，并且\n您不具备提交表格 2063 的资格，您必须提交\n表格 1040-C。\n通常，直至并包括离境日期的纳税年度期间\n收到的或个人预计收到的全部收入，必须在表\n格 1040-C 上填报，且必须缴纳该等收入的税\n收。您缴纳表格 1040-C 上所示的到期任何税\n收，您提交所有报税表并缴纳上年度的所有到期\n税收，您就会收到出航许可证或离境许可证。但\n是，国税局可能允许您提供担保缴税的债券，而\n不是缴纳某些年度的税收。参见下文担保缴税税\n的债券券。根据本款规定的条件发放的出航许可证\n或离境许可证，只适用于发放许可证所针对的特\n定离境。\n返回美国。如果您向国税局提供的信息表明，\n令国税局满意的是，您打算返回美国，并且您离\n境不会影响征税，则可以通过提交以下文件获得\n出航许可证或离开许可证，提交表格 1040-C，\n无需缴上面所示的税收。但是，您必须提交尚未\n按要求提交的全部所得税报税表，并缴纳这些报\n税表上到期的税收。\n您的表格 1040-C 必须包含整个离境年度期\n间收到的以及合理预计的全部收入。与本表格\n1040-C 一同发放的出航许可证或离境许可证，\n可在当前年度内用于全部离境行为。但是，如果\n所得税的缴纳似乎受到影响，则国税局可以取消\n任何后续离境的出航许可证或离境许可证。\n在表格 1040-C。作为非税法定义居民的离境\n夫妇不能提交联合报税表。但是，如果配偶双方\n都是税法定义居民，他们可以在表格 1040-C 上\n提交联合报税表，调价是：\n• 在配偶双方纳税年度正常结束时，合理预\n期二人具备资格提交联合报税表；以及\n• 配偶双方纳税年度同时结束。\n纳税和获得退税\n提交表格 1040-C 时，您必须缴纳该表上到期的\n全部税收，提交债券、或者国税局对于您离境不\n影响征收所得税感到满意时除外。您还必须缴纳\n往年应缴税收。如果表格 1040-C 上的税收计算\n结果导致多缴税收，则在您提交该报税表时不缴\n纳任何税收。但是，离境时，国税局不提供退\n税。如果您应得到退税，您必须在纳税年度结束\n时提交表格 1040-NR。\n担保缴税的债券\n通常，您提交表格 1040-C 时，您必须缴纳上面\n显示的税收。但是，如果您缴纳您之前年度欠的\n全部应纳税收，您可以提供担保缴税的债券，而\n不是缴纳表格 1040-C 上显示的应缴所得税；或\n者，如果提交报税表的期限未到期，则提供上年\n度的报税表。\n债券必须等于国税局计算的税收加上缴税日\n期的利息。可以向您的国税局办公室获取关于债\n券和债券担保的信息。\n提交年度美国所得税报税表\n表格 1040-C 不是年度美国所得税报税表。如果\n法律要求提供所得税报税表，则即使已提交表\n格 1040-C，也必须提交该表。第第 5 章章以及第第 7 章\n章讨论提交年度美国所得税报税表的事宜。在 \n表格 1040-C 缴纳的税收，应视为在您的年度美\n国所得税报税表上整个纳税年度税负的抵免。\n12.\n如何获取税收帮助\n对海外纳税人的援助在美国和某些海外地区可\n用。\n美国境内纳税人援助\n如果您对税务问题有疑问; 需要帮助编制报税表; \n或者想下载免费刊物、表格或说明，请转至\nIRS.gov 来查找可以立即帮助您的资源。\n编制和提交您的报税表。收到您所有的工资和\n所得报表（表格 W-2 、W-2G 、1099-R 、\n1099-MISC、1099-NEC 等）；失业补偿报表\n（邮寄或数码格式）或其他政府付款报表（表格\n1099-G）；以及银行和投资公司的利息、分红\n和退休金报表（表格 1099）后，您可以从若干\n选项中选择一项来编制和提交您的报税表。您可\n以自行编制报税表，查看您是否具有免费报税资\n格，或者雇用税务专业人员编制您的报税表。\n免费报税选项。如果您符合资格，您在线或在\n您的本地社区编制并提交报税表的选项，包括以\n下内容。\n• 免费报税。本计划可以让您免费使用申报\n软件或免费可填写表格，编制和提交您的\n联邦个人所得税报税表。但是，州报税无\n法通过免费文件进行。转到 IRS.gov/\nFreeFile 查看您是否有资格免费使用在线\n联邦报税、电子提交和直接存款或缴款选\n项。\n• VITA。所得税志愿者协助 (VITA) 计划为中\n低收入者、残疾人和英语说得有限的纳税\n人提供免费税务帮助，这些人需要帮助编\n制其报税表。转到 IRS.gov/VITA 下载免费 \nIRS2Go 应用程序，或致电 \n800-906-9887，了解有关免费编制报税表\n的信息。\n• TCE。老年人税收咨询 (TCE) 计划为所有\n纳税人，特别是年龄在 60 岁（含）以上的\n人提供免费税务帮助。TCE 志愿者专门回\n答老年人独有的有关养老金和退休的问\n题。转到 IRS.gov/TCE 或下载免费 IRS2Go \n应用程序，了解有关免费编制报税表的信\n息。\n• MilTax. 美国陆海空三军军人和具备资格的\n退伍军人可以使用 MilTax，这是由国防部\n通过“军事 OneSource”提供的一项免费\n税务服务。更多信息，请前往\nMilitaryOneSource （英文文）\n(MilitaryOneSource.mil/MilTax（英文\n文）)。\n而且，IRS 提供免费可填写表格，无论\n收入多少，都可以在线填写这些表格，然\n后以电子方式提交。\n使用在线工具，帮助编制您的报税表。转到\nIRS.gov/Tools 了解以下信息。\n•低低收收入入家家庭庭福福利利优优惠助手（IRS.gov/\nEITCAssistant）可确定您是否有资格享受\n低收入家庭福利优惠 (EIC)。\n• 在线 EIN 应用程程序序（IRS.gov/EIN) 可免费\n帮助您获取雇主识别号 (EIN)。\n• 预扣税税估算器器（IRS.gov/W4App）让您能\n更容易地估计您希望您雇主从您的工资中\n预扣的联邦所得税。这就是预扣税款。查\n看您的预扣税款如何影响您的退税、实得\n工资或应缴税款。\n• 首次次购房房者信信用账户查询（英文文） \n（IRS.gov/HomeBuyer （英文文））工具可\n提供有关您的还款和账户余额的信息。\n• 销售售税税扣除除计算器器（英文文）（IRS.gov/\nSalesTax （英文文））可计算您在附表 A\n（表格 1040）中逐项列举扣除项时可以申\n请的金额。\n获取税务问题的答案。您可以在 \nIRS.gov 上获取有关最新活动和税法变\n更的最新信息。\n• IRS.gov/Help：各种工具，这些工具可以\n帮助您获取一些最常见税务问题的答案。\n• IRS.gov/ITA（英文文）：交互式税务助理，\n这款工具会询问您问题并根据您的输入，\n为您提供一些税务主题的答案。\n• IRS.gov/Forms （英文文）：查找表格、说\n明和刊物。您将找到最新的税收变更的详\n情和交互式链接，帮助您找到问题的答\n案。\n• 您还可以在您的电子提交软件中访问税务\n信息。\n是否需要有人为您编制报税表？有很多类型的\n报税表报税人，包括注册代理人、注册会计师 \n(CPA)、会计师以及许多无职业资格证书的人。\n如果您选择让某人为您编制报税表，则要明智选\n择该报税人。受薪报税人：\n• 主要负责您的报税表的整体实质准确性；\n• 必须在报税表上签字；并且\n• 必须注明其报税人纳税识别号 (PTIN)。\n尽管报税人总会在报税表上签字，但由\n您最终负责提供报税人准确编制您的报\n税表所需的全部信息。受薪为他人编制\n报税表的任何人应当全面理解税务事宜。有关如\n何选择报税人的更多信息，请转至 IRS.gov 上的\n报税税人人选择技巧巧。\n雇主可以注册使用“在线企业服务”。社会安\n全局 (SSA) 在 SSA.gov/employer（英文文）上提\nCAUTION\n!\n38\n第12 章\n如何获取税收帮助\n刊物 519 (2023)\n", "供在线服务，为注册会计师、会计师、注册代理\n人以及处理表格 W-2（工资和税收报表）和表\n格 W-2c（更正工资和税收报表）的个人提供快\n速、免费、安全的 W-2 申报选项。\nIRS 社交媒体。转到 IRS.gov/SocialMedia \n（英文文）查看 IRS 用于共享税收变化、诈骗警\n报、计划、产品和服务等方面的最新信息的各种\n社交媒体工具。在 IRS，隐私和安全是我们最优\n先考虑的问题。我们使用这些工具与您共享公共\n信息。切勿在社交媒体网站发布您的社会安全\n号码 (SSN) 或其他保密信息。使用社交网站\n时，一定要保护您的身份。\n以下 IRS YouTube 频道用英语、西班牙语和\n美国手语 (ASL) 提供有关各种税收相关主题的信\n息丰富的短视频。\n• Youtube.com/irsvideos（英文文）。\n• Youtube.com/irsvideosmultilingua（英文\n文）。\n• Youtube.com/irsvideosASL（英文文）。\n观看 IRS \n视频。 IRS \n视频门户网站\n(IRSVideos.gov（英文文））包含面向个人、小型\n企业和税务专业人员的视频和音频演示。\n其他语言版本的在线税收信息。如果英语不是\n您的母语，您可以在 IRS.gov/MyLanguage（英文\n文）上找到相关信息。\n免费电话口译（OPI）服务。国税局致力于通\n过提供 OPI 服务来服务英语水平有限 (LEP) 的\n纳税人。OPI 服务是一个联邦资助的项目，在纳\n税人援助中心（TACs）、国税局的多数办公室\n以及每个 VITA/TCE 报税点都可以使用。OPI 服\n务提供超过 350 种语言的电话口译服务。\n为残疾的纳税人提供无障碍帮助热线。需要关\n于无障碍服务信息的纳税人请致电 \n833-690-0598。无障碍服务热线可以回答与当\n前和未来的无障碍产品和服务有关的问题，这些\n产品和服务可以通过替代媒体格式（例如，盲\n文、大字体、音频等）提供。无障碍帮助热线不\n能进入您的国税局账户。有关税法、退税或账户\n相关问题的帮助，请访问 IRS.gov/LetUsHelp。\n注意： 9000 表，替代媒体偏好表，或 \n9000(SP) 表允许您选择以下列格式接收某些类\n型的书面信函:\n• 标准打印。\n• 大字体。\n• 盲文。\n• 音频 (MP3)。\n• 纯文本文件 (TXT)。\n• 盲文就绪文件 (BRF)。\n灾害。请前往IRS.gov/DisasterRelief（英文文） \n来查看提供的灾害税务宽减。\n获取税务表格和刊物。转到 IRS.gov/Forms \n（英文文）浏览、下载或打印您可能需要的所有\n表格、说明和刊物。或者，您也可以前往\nIRS.gov/OrderForms 下订单。\n获得电子书格式的税务刊物和说明。您也可以\n在移动设备上下载和查看电子版的大多数的税务\n刊物和说明（包括1040 表的说明）的电子书，\n网址是 IRS.gov/eBooks (英文文)。\nIRS 电子书已使用 Apple 的 iBooks 对 iPad \n进行了测试。我们的电子书没有在其他专门的电\n子书阅读器上进行测试，电子书的功能可能无法\n按预期操作。\n访问您的在线账户（仅限个人纳税人）。转到\nIRS.gov/Account 安全访问有关您的联邦税收账\n户的信息。\n• 浏览您所欠的金额并按纳税年度进行细\n分。\n• 查看付款计划详情或申请新的付款计划。\n• 进行付款或查看 5 年的付款历史和任何待\n付或计划的付款。\n• 查阅您的税务记录，包括您最近一次报税\n的关键数据，和税收誊本。\n• 查阅国税局选定的通知的数字副本。\n• 批准或拒绝税务专业人员的授权请求。\n• 查看您的档案地址或管理您的通信偏好。\n获取您的报税表誊本。通过在线帐户，您可以\n访问各种信息，以在报税季节为您提供帮助。您\n可以获得誊本，查看最近提交的纳税申报表，并\n获得调整后的总收入。前往IRS.gov/Account\n创建或访问您的在线帐户。\n税务专业人员账户。该工具可让您的税务专业\n人员提交授权请求以访问您的个人纳税人 IRS 在\n线帐户。欲了解更多信息，请访问IRS.gov/\nTaxProAccount（英文文）。\n使用直接存款。电子报税并选择直接存款是最\n安全、最简单的退税方式。直接存款以电子方式\n安全地将您的退税直接存入您的财务账户。直接\n存款还可以避免您的支票丢失、被盗、毁坏或因\n无法送达 IRS 被退回。80% 的纳税人使用直接\n存款方式获取退税。如果您没有银行账户，请前\n往IRS.gov/DirectDeposit 以了解更多关于在哪\n里找到可以开在线账户的银行或信用社的信息。\n报告和解决您的税务相关身份盗窃问题。 \n• 有人窃取您的个人信息实施税务欺诈行为\n时，便会发生税务相关身份盗窃。如果您\n的 SSN 被用于提交欺诈性报税表或申请退\n税或抵免，则您的税收会受到影响。\n• IRS 不会通过电子邮件、短信息 (包括缩短\n的链接)、电话或社交媒体渠道与纳税人联\n系，索要或验证个人信息或财务信息。包\n括索取信用卡、银行或其他金融账户的个\n人识别号码 (PIN)、密码或类似信息。\n• 转到 IRS.gov/IdentityTheft（IRS 身份盗窃\n中心网页），获取纳税人、税务专业人员\n和企业身份盗窃和数据安全保护相关的信\n息。如果您的 SSN 遗失或被盗或者您怀疑\n您是税务相关身份盗窃的受害人，您可以\n了解您应当采取哪些步骤。\n• 获取身份保护 PIN (IP PIN)。IP PIN 为分配\n给纳税人的六位数字，旨在帮助防止在欺\n诈性的联邦所得税报税表上滥用他们的 \nSSN。若您有 IP PIN，就可以防止他人用\n您的 SSN 提交报税表。要了解更多信息，\n请转至 IRS.gov/IPPIN。\n查看您的退税状态的方法。 \n• 转到 IRS.gov/Refunds。\n• 下载官方 IRS2Go 应用程序到您的移动设\n备，查看您的退税状态。\n• 致电自动退税热线 800-829-1954。\nIRS 无法在 2 月中旬之前对申报低收入\n家庭福利优惠（EIC）或附加子女减税\n优惠（ACTC）的报税申请发放退款。\n该规定适用于全部退款，而不仅是与这些抵免优\n惠相关的部分。\nCAUTION\n!\n纳税。美国税款必须以美元汇给 IRS。不接受数\n数字字资产。请访问 IRS.gov/Payments 以获取更\n多如何使用以下任一选项进行付款的信息。\n•直直接接付款款：直接从您的支票账户或储蓄账\n户支付您的个人税单或预估税款，而不向\n您收取任何费用。\n•借借记卡卡、信信用卡卡或数数字字钱包包：选择经认可\n的支付服务提供商，在线或通过电话付\n款。\n• 电子子退退款款（英文文）：在使用报税表编制软\n件或通过税务专业人员申报联邦税时提供\n安排付款。\n• 联邦税税收收电子子缴纳系系统：企业的最佳选\n择。需要注册。\n•支支票或汇票：将款项邮寄至通知或说明上\n所列地址。\n• 现金金：您可以在参与的零售商店用现金缴\n税。\n• 当日到到达达电汇（英文文）：您可以从您所在\n地的金融机构进行当日到达电汇。联系您\n所在地的金融机构，了解该方式的可用\n性、费用和时间范围。\n备注。 IRS 使用最新的加密技术，以确保您\n在网上、通过电话或使用 IRS2Go 应用程序从移\n动设备进行的电子支付安全可靠。电子支付快\n捷、方便，而且比邮寄支票或汇票更快。\n如果我无法缴税，该怎么办？转到 IRS.gov/\nPayments 获取有关您使用的选项的更多信息。\n• 申请在线支支付协议（IRS.gov/OPA），以\n便您今天不能全额缴税时可以按月分期缴\n纳。一旦您完成在线流程，您就会立即收\n到您的协议是否获批的通知。\n• 使用折折中要要约资格格预审（英文文），查看您\n是否能以低于您所欠全部金额的款项来偿\n还您所欠的税收债务。有关折中要约计划\n的更多信息，请转至 IRS.gov/OIC。\n提交经修订报税表。请转至 IRS.gov/\nForm1040X 获取信息和更新内容。\n查看您的经修订报税表的状态。转到 IRS.gov/\nWMAR 跟踪表格 1040-X 经修订报税表的状态。\n从您提交修正税表之日起，最多需要 3 \n周时间方能显示在我们的系统中，处理\n该报税表最多用时 16 周。\n理解您收到的 IRS 通知或信函。转到 IRS.gov/\nNotices 查找有关回复 IRS 通知或信函的更多信\n息。\n回复 IRS 通知或信件。您现在可以使用文档上\n传工具上传对所有通知和信件的回复。对于需要\n采取额外行动的通知，纳税人将在 IRS.gov 上适\n当被重新引导以采取进一步行动。要了解有关该\n工具的更多信息，请访问IRS.gov/Upload（英文\n文）。\n备注。您可以使用附表 LEP，改变语言偏好\n的请求，来说明您希望以另一种语言接收国税局\n的通知、信件或其他书面通信。您可能不会立即\n收到所要求语言的书面通讯。国税局对 LEP 纳\n税人的承诺是于 2023 年开始提供翻译的多年时\n间表的一部分。您将继续收到通信，包括英文通\n知和信件，直到它们被翻译成您的首选语言。\n与您的当地 TAC 联系。记住，许多问题在 \nIRS.gov 上有答案，无需访问纳税人援助中心\n(TAC)。转到 IRS.gov/LetUsHelp 了解人们问得\n最多的主题。如果您仍然需要帮助，当税务问题\n无法通过网络或热线处理时， TAC 会提供税务\n帮助。现在所有 TAC 都提供预约服务，所以您\nCAUTION\n!\n刊物 519 (2023)\n第12 章\n如何获取税收帮助\n39\n", "可以提前获悉您可以得到您需要的服务，无需等\n待很长时间。到访前，请转至 IRS.gov/\nTACLocator （英文文）查找最近的 TAC，并查询\n时间、可用服务和预约选项。或者，在 IRS2Go \n应用程序“保持联系”选项卡下，选择“联系我\n们”选项，点击“本地办公室”。\n纳税人辩护服务处 (TAS) 可随时\n为您提供帮助\n何为 TAS？\nTAS 是 IRS 辖下一个帮助纳税人并保护纳税人权\n利的独立组织。TAS 的工作职责是努力确保公平\n对待每一位纳税人，确保您知悉和理解您在纳税\n税人人权权利利法法案案项下的权权利利（英文文）。\n您如何了解自己的纳税人权利？\n《纳税人权利法案》描述了所有纳税人在与 IRS \n接触时拥有的 10 项基本权利。请访问 \nTaxpayerAdvocate.IRS.gov（英文文）帮助您理\n解这些权利对您意味着什么，以及如何应用这些\n权利。它们是您的权利。您需要了解它们，使用\n它们。\nTAS 可以为您做什么？\nTAS 可以帮助您解决 IRS 无法解决的问题。TAS \n免费向您提供服务。如果您有资格获得他们的帮\n助，TAS 会将您分配给一位维权人员，该维权人\n员会在整个过程中与您齐心协力并竭尽所能解决\n您的问题。在以下情况下，TAS 可以为您提供帮\n助：\n• 您的问题对您、您的家人或您的公司造成\n经济困难；\n• 您（或您的公司）面临不利行动的直接威\n胁；或者\n• 您已经多次尝试联系 IRS，但无人回应，或\n者 IRS 未在承诺的日期前回复。\n如何联系 TAS？\nTAS 在每每个个州、哥哥伦比比亚特特区区和波多多黎黎各均设有\n办事处。要查找您的当地辩护人号码：\n• 请访问 TaxpayerAdvocate.IRS.gov/\nContact-Us（英文文）;\n• 请访问IRS.gov/pub/irs-pdf/p1546.pdf\n（英文文）, 下载 1546 刊物, 纳税人辩护服务\n处是您在国税局的声音;\n• 请拨打 IRS 免费电话 800-TAX-FORM \n(800-829-3676) 订购 1546 刊物的副本;\n• 查看本地目录；或\n• 拨打 TAS 免费电话 877-777-4778。\nTAS 还可以为纳税人提供哪些帮助？\nTAS 致力于解决影响众多纳税人的大规模问题。\n如果您知道其中某些主要问题，请通过 \nIRS.gov/SAMS（英文文）进行报告。请务必不要\n包含任何个人纳税人信息。\n低收入纳税人咨询中心 (LITC)\nLITC 独立于 IRS 和 TAS。LITC 可代表收入低于\n某个水平且需要解决与国税局的税务问题的个\n人。LITC 可以代表纳税人在国税局和法庭上参\n与审计、上诉和税收纠纷。此外，LITC 还能够\n以不同的语言向以英语作为第二语言的个人提供\n关于纳税人权利与义务的信息。同时为合格纳税\n人提供免费提供服务，或在收取小额费用的情况\n下提供服务。有关详细信息，或要查找附近的 \nLITC ，请转到 \nLITC \n页面，网址为 \nTaxpayerAdvocate.IRS.gov/LITC (英文文) 或访问\nIRS.gov/pub/irs-pdf/p4134.pdf (英文文)参阅 IRS \n第 4134 号刊物《低低收收入入纳税税者服务处列列表表》\n(英文文)。\n美国境外纳税人援助\n如果您在美国境外，您可以拨打 \n267-941-1000（只限英语交流）。该号\n码非免费号码。\n如果您希望致函而不是致电，请将信函\n寄往：\nInternal Revenue Service\nInternational Accounts\nPhiladelphia, PA 19255-0725\nU.S.A.\n居住在美国境外纳税人的其他联系方式可见 IRS.gov/uac/Contact-My-Local-Office-\nIRS.gov/uac/Contact-My-Local-Office-Internationally\nInternationally。\n纳税人辩护服务处 (TAS) 如果您居住在美国境\n外，可以致电 TAS：+15.15.56.46.827。根据您\n所在的位置，您的呼叫将自动转至夏威夷或波多\n黎各。如果您选择西班牙语，您的电话将转接至\n波多黎各办事处寻求帮助。您可以通过以下方式\n联系纳税人辩护服务处：\nInternal Revenue Service\nTaxpayer Advocate Service\nCity View Plaza, 48 Carr 165,\nGuaynabo, P.R.00968-8000\n您可以拨打 TAS 免费电话：877-777-4778。\n如果您在美国境外，若要了解 TAS 和联系人的\n更多信息，前往 TaxpayerAdvocate.IRS.gov/\nGet-Help/International/（英文文）。\n40\n第12 章\n如何获取税收帮助\n刊物 519 (2023)\n", "常见问题\n本节回答外国人经常询问的税收相\n关问题。\n就税收而言，税法定义居民与非税\n法定义居民之间有何不同？\n就税收而言，外国人指的是非美国\n公民的个人。外国人分为税法定义\n居民和非税法定义居民。税法定义\n居民按其全球范围收入征税，与美\n国公民一视同仁。仅基于非税法定\n义居民的美国收入来源以及某些与\n美国的贸易或业务密切相关的外国\n来源收入，向其征税。\n与美国贸易或业务密切相关收入的\n征税以及无密切关系收入征税间有\n何不同？\n这两类收入的不同之处在于，密切\n相关的收入在允许的扣除之后，按\n累进税率征税。这些税率适用于美\n国公民和居民。无密切关系的收入\n按 30%（或更低的协定税率）征\n税。\n本人是持有 F-1 签证的学生。本人得\n知本人是免税的人。这是否意味着\n本人免缴美国税收？\n“免税的人” 不指免缴美国税收的\n人。您被称为“免税的人”，是因\n为作为持 F 签证临时在美国居住的\n学生，您在确定自己是否为通过实实\n际居居住住测试的税法定义居民时，不\n必计算您在前 5 年作为学生在美国\n的日期。请参阅第 1 章。\n本人是税法定义的居民。本人是否\n能够申请任何协定福利？\n通常，您作为税法定义居民，不能\n申请税收协定福利。但是，存在例\n外情形。参见税税收收协定定的效效力该内\n容载于第 1 章。另请参见税税法法定定义义居\n居民民该内容载于上文一些典型税收\n协定优惠，该内容载于第 9 章。\n本人是没有被抚养人的非税法定义\n居民。本人在一家美国公司做临时\n工。本人要提交什么报税表？\n如果您在美国从事贸易或业务，或\n者有预扣金额不足缴纳税收的任何\n其他美国来源收入，您必须提交表\n格 1040-NR。\n本人于去年 6 月 30 日来到美国。本\n人持有 H-1B 签证。本人的纳税身份\n是什么？税法定义的居民还是非税\n法定义的居民？本人要提交什么报\n税表？\n您去年为双重身份外国人。一般来\n说，因为您在美国居住 183 天以\n上，所以您已经通过实际居住测\n试，您作为居民须纳税。但是，对\n于您未在美国居住的年度部分时\n间，您为非税法定义居民。提交表\n格 1040 或表格 1040-SR。在顶部输\n入 “Dual-Status Return (双重身份\n报税表)” 。随附声明，表明您作为\n非税法定义居民年间的美国来源收\n入。您可以将表格 1040-NR 用作声\n明。在顶部输入 ““Dual-Status \nStatement (双重身份声明)”” 。\n参见第 1 章居居住住第第一年，了解确定\n您的居住开始日期的规则。\n本人的表格 1040-NR 何时到期？\n如果您是员工，收到应预扣美国所\n得税的工资，则您通常必须在您的\n纳税年度结束后第 4 个月第 15 天提\n交报税表。如果您提交 2023 日历年\n的报税表，则您的报税表在 2024 年 \n4 月 15 日到期。\n如果您不是收到应预扣美国所得\n税的工资的员工，则您必须在您的\n纳税年度结束后第 6 个月第 15 天提\n交报税表。对于 2023 日历年，请在 \n2024 年 6 月 17 日前提交您的报税\n表。若要了解何时提交交以及何处提交\n交的更多信息，参见第 7 章。\n本人配偶为非税法定义居民。其是\n否需要社会保险号码？\n在报税表、报表和其他税务相关文\n件上必须提供 \n社会保险号码 \n(SSN)。如果您的配偶没有并且没资\n格获得 SSN，其必须申请纳税人识\n别号码 (ITIN)。\n如果您是美国公民或居民，您选\n择将您的非税法定义居民配偶视为\n税法定义居民，并提交联合报税\n表，则您的非税法定义居民配偶需\n要 SSN 或 ITIN。被申请为被抚养人\n的外国人配偶也必须提供 SSN 或 \nITIN。\n参见第 5 章识别号号码，了解更\n多信息。\n本人是非税法定义居民。本人能够\n与配偶提交联合报税表？\n通常，如果在纳税年度任何时间任\n何配偶为非税法定义居民，您作为\n已婚人士不能提交联合报税表。\n但是，与美国公民或居民结婚的\n非税法定义居民可以选择被视为税\n法定义居民，可以提交联合报税\n表。若要了解本选择的更多信息，\n参见非非税税法法定定义义居居民民配偶视为税税法法定\n定义义居居民民身身份份，该内容载于第 1 \n章。\n本人持有 H-1B 签证，配偶持有 F-1 \n签证。去年我们两人都居住在美\n国，都有收入。我们应该提交哪类\n报税表？我们要提交单独报税表还\n是联合报税表？\n假如您们二人去年全年都持有这两\n种签证，并且您是税法定义居民, 如\n果您配偶在美国做学生的时间不超\n过5 年，那您配偶是非税法定义居\n民。如果您配偶选择在全年视为税\n法定义居民，您和配偶可以在表格\n1040 或表格 1040-SR 上提交联合报\n税表。参见非非税税法法定定义义居居民民配偶视\n为税税法法定定义义居居民民身身份份，该内容载于\n第 1 章。如果您配偶作出这一选\n择，您必须在表格 1040 或表格\n1040-SR 上提交单独报税表。您配\n偶必须提交表格 1040-NR。\n请问 “双重身份居民纳税人” 是否\n与 “双重身份纳税人”相同？\n不，双重身份居民纳税人是指同时\n在美国和另一个国家的税法下居民\n的纳税人。参见税税收收协定定的效效力该\n内容载于第 1 章。但您在同一年\n度，既是税法定义居民又是非税法\n定义居民，您就是双重身身份份外外国人\n人。若要了解确定双重身份纳税年\n度的美国所得税责任的信息，参见第\n第 6 章章。\n本人是非税法定义居民，通过美国\n经纪公司在美国股票市场投资。股\n息和资本收益是否应纳税？如果要\n纳税，如何征税？\n如果股息和资本收益与美国贸易或\n业务密切相关，以下规则适用。\n• 如果您在一年内在美国居住\n183 天以下，通常资本收益无\n需纳税。参见第 4 章 ““销售售或交\n交换资本本资产”” ，了解更多信\n息和例外情形。\n• 股息通常按 30%（或较低协\n定）税率征税。经纪公司或股\n息支付人应从源头扣缴此项税\n收。如果不按正确税率预扣税\n收，您必须提交表格\n1040-NR，才能收到退税或缴\n纳任何附加应缴税收。\n如果资本收益和股息与美国贸易\n或业务密切相关，应根据适用于美\n国公民和居民的相同规则和税率，\n对该等资本收益和股息征税。\n本人是非税法定义居民。本人收到\n美国社会安全福利。本人的福利是\n否应纳税？\n如果您是非税法定义居民，您收到\n的 85% 任何美国社会安全福利（以\n及 1 级铁路退休福利同等部分），\n须按 30% 均一税率（除非免税）或\n更低的协定税率缴税。参见第 4 章\n30% 税税收收。\n本人的奖学金是否要缴税？\n如果您是非税法定义居民，并且奖\n学金不是来自美国来源，则该奖学\n金不缴纳美国税收。参见第 2 章奖学\n学金金、助学学金金、奖金金和奖励，确定\n该奖学金是否来自美国。\n如果您的奖学金来自美国，或者\n您是税法定义居民，您的奖学金须\n根据以下规则缴纳美国税收。\n• 如果您是学位候选人，您可以\n从您的收入扣除部分奖学金，\n这部分用于支付教育机构要求\n您支付的学费、杂费、书本\n费、用品和设备费。但是，您\n用于支付其他支出的这部分奖\n学金，例如房屋和住宿支出，\n应缴纳税收。参见第 3 章奖学学金\n金和研究究人人员补助金金，了解更\n多信息。\n• 如果您不是学位候选人，您的\n奖学金应缴税收。\n本人是非税法定义居民。本人是否\n可以申请标准扣除额？\n非税法定义居民不能申请标准扣除\n额。但是，参见下文来自印印度度的留留学\n学生和业务学学徒该内容载于第 5 章\n逐项列举扣除额，了解例外情形。\n本人是双重身份纳税人。本人是否\n可以申请标准扣除额？\n您不能申请表格 1040 或表格\n1040-SR 上允许的标准扣除额。但\n是，您可以逐项列举任何可免税扣\n减额。\n本人提交表格 1040-NR。本人是否\n可以申请逐项列举扣除额？\n非税法定义居民可以申请税法定义\n居民可以申请的逐项列举扣除额。\n但是，非税法定义居民只有拥有与\n美国贸易或业务密切相关收入，才\n可以申请逐项列举的扣除额。参见\n第 5 章逐逐项列列举扣除除额。\n本人单身，有一个需要抚养的子\n女。本人在 2023 年是双重身份外国\n人。本人是否能在本人的 2023 年报\n税表上申请低收入家庭福利优惠？\n如果您在一年内任何时间内是非税\n法定义居民，您不能申请低收入家\n庭福利优惠。参见第 6 章，了解双\n重身身份份外外国人人的信息。\n本人是非税法定义居民外国学生。\n本人是否可以在本人的 \n表格\n1040-NR 上申请教育抵免？\n如果您在一年内任何时间内是非税\n法定义居民，通常，您不能申请教\n育抵免。但是，如果您已婚，并选\n择与下述美国公民或居民配偶提交\n联合报税表，您有资格享有这些抵\n免。参见非非税税法法定定义义居居民民配偶视为税\n税法法定定义义居居民民身身份份，该内容载于第\n1 章。\n519 号刊物 (2023)\n41\n", "本人是非税法定义居民，持 J 签证\n临时在美国工作。本人是否需要缴\n纳社会安全税和医疗保险税？\n通常，您作为《移民和国籍法》第\n101(a)(15) 节 (F)、(J)、(M) 或 (Q) \n款下的非移民，以非税法定义居民\n身份临时在美国履行的服务，如果\n您履行服务是为了实现您获准进入\n美国的目的，则不属于社会安全计\n划的涵盖范围。参见第 8 章社社会会安安全\n全税税和医医疗保险税税。\n本人是非税法定义居民外国学生。\n从本人工资扣除的社会保险税出\n错。本人如何获得这些税收的退\n税？\n如果从不需缴纳社会安全税或医疗\n保险税的工资预扣这些税收出错，\n请联系预扣税的雇主获得退税。如\n果您不能从雇主获得全额退税，请\n使用表格 843 向国税局申请退税。\n请勿使用表格 843 申请附加医疗保\n险税退税。参见第 8 章预扣税税收收退退税\n税出出错。\n本人是外国人，即将离开美国。离\n开前，本人必须提交什么报表？\n外国人离开美国前，通常必须取得\n合规证书。本文件亦俗称为 “出航\n许可证” 或 “离境许可证，” 是离\n境前必须提交的所得税表的一部\n分。在提交表表格格 1040-C 或表表格格\n2063 后，您就会收到出航许可证或\n离境许可证。第 11 章对这些表格予\n以讨论。\n本人离开美国时，提交 \n表格\n1040-C。本人是否必须提交年度美\n国报税表？\n表格 1040-C 不是年度美国所得税报\n税表。如果法律要求提供所得税报\n税表，则即使 \n您以提交表格\n1040-C，您也必须提交该报税表。第\n第 5 章章以及第第 7 章章讨论提交年度美\n国所得税报税表的事宜。\n42\n519 号刊物 (2023)\n", "附件 A—学生税收协定豁免程序\n本附件包含以下声明，非税法定义\n居民外籍学生和实习生必须与表格\n8233 一同提交，申请被抚养人个人\n服务报酬的预扣税收的税收协定豁\n免。对于未列的协定国家，以类似\n于其他协定的格式随附声明。参见第\n第 8 章章了解预扣税相关的更多信\n息。\n比利时\n1. 本人在抵达美国的日期是一名\n比利时居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人目前在美国接受教育或培\n训。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和比利时\n之间的税收协定，该报酬符合\n免预扣联邦所得税的资格，在\n任何纳税年度，金额不超过 \n9,000 美元。\n4. 本人于以下日期抵达美国 \n [填写您在开始学习\n或培训前最后一次抵达美国的\n日期]。对于为了获得从事专\n业或职业专长所需的培训而临\n时居住在美国的受训者，协定\n免税只适用于在 2 年内支付的\n报酬。\n保加利亚\n1. 本人在抵达美国的日期是一名\n保加利亚居民。本人不是美国\n公民。本人尚未合法取得作为\n移民在美国永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习，或者接受培训，从\n事专业或职业工作。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和保加利\n亚之间的税收协定，该报酬符\n合免预扣联邦所得税的资格，\n在任何纳税年度，金额不超过 \n9,000 美元。\n4. 本人于以下日期抵达美国 \n [填写您在开始学习\n或培训前最后一次抵达美国的\n日期]。协定对培训的豁免仅\n适用于在 2 年期间支付的报\n酬。\n中华人民共和国\n1. 本人在抵达美国的日期是一名\n中华人民共和国居民。本人不\n是美国公民。\n2. 本人目前在美国仅接受教育或\n培训。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和中华人\n民共和国之间的税收协定，该\n报酬符合免预扣联邦所得税的\n资格，在任何纳税年度，金额\n不超过 5,000 美元。\n4. 本人于以下日期抵达美国 \n [填写您在开始学习\n或培训前最后一次抵达美国的\n日期]。本人申请免税，只适\n用于完成教育或培训所需的合\n理期间。\n塞浦路斯\n1. 本人在抵达美国的日期是一名\n塞浦路斯居民。本人不是美国\n公民。本人尚未合法取得作为\n移民在美国永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习，。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和塞浦路\n斯之间的税收协定，该报酬符\n合免预扣联邦所得税的资格，\n在任何纳税年度，金额不超过 \n2,000 美元（如果您是政府资\n助的不超过 1 年的学习项目的\n参与者，则为 10,000 美\n元）。在本人抵达美国日期\n前，之前没有根据该协定为作\n为学生获得的收入申请所得税\n豁免。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。2,000 美元协定\n豁免只适用于从包括本人抵达\n日期在内的 5 个纳税年度期间\n支付的报酬，以及作为全日制\n学生完成作为公认教育机构的\n研究生或专业学位候选人的教\n育要求必要的附加时间段。\n捷克共和国、爱沙尼\n亚、拉脱维亚、立陶宛\n和斯洛伐克共和国\n1. 本人在抵达美国日期 \n [填写您据其协定申\n请豁免的国家名称] 的居民。\n本人不是美国公民。本人尚未\n合法取得作为移民在美国永久\n居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习或培训；；或者，本\n人暂居美国，作为 \n[填写提供补助金、津贴或奖\n励的非营利组织或政府机构名\n称]助学金、津贴或奖励的接\n受者。\n3. 本人将收到在美国履行服务的\n报酬。根据美国和 \n[插入国家名称] 之间的税收协\n定，本报酬具备资格豁免预扣\n联邦所得税，其金额在任何纳\n税年度不超过 5,000 美元（如\n果您是政府资助不超过 1 年学\n习计划参与者，则为 10,000 \n美元）。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。5,000 美元协定\n豁免只适用于从本人到达的纳\n税年度开始 5 个纳税年度内支\n付的报酬。\n埃及\n1. 本人在抵达美国的日期是一名\n埃及居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习或培训；。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和埃及之\n间的税收协定，该报酬符合免\n预扣联邦所得税的资格，在任\n何纳税年度，金额不超过 \n3,000 美元（如果您是政府资\n助的不超过 1 年的学习项目的\n参与者，则为 10,000 美\n元）。在本人抵达美国日期\n前，之前没有根据该协定为作\n为教师、研究人员或学生获得\n的收入申请所得税豁免。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。3,000 美元协定\n豁免只适用于从包括本人抵达\n日期在内的 5 个纳税年度期间\n支付的报酬，以及作为全日制\n学生完成作为公认教育机构的\n研究生或专业学位候选人的教\n育要求必要的时间段。\n法国\n1. 本人在抵达美国的日期是一名\n法国居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [插入认可大\n学、学院、学校或其他教育机\n构的名称]。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和法国之\n间的税收协定，该报酬具备豁\n免预扣联邦所得税的资格，在\n任何应税年度，金额不超过 \n5,000 美元。在本人抵达美国\n日期前，之前没有根据该协定\n为作为教师、研究人员或学生\n获得的收入申请所得税豁免。\n4. 本人只在美国居住合理的或通\n常必要的时间来实现本次访问\n的目的。\n5. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免仅适\n用于在 5 个纳税年度支付的报\n酬。\n德国\n1. 本人在抵达美国的日期是一名\n德国居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人暂居美国，作为在 \n [插入认可大学、学\n院、学校或其他教育机构的名\n称]接受全日制学习或培训的\n学生或业务学徒；或者，本\n人暂居美国，作为 \n[填写提供补助金、津贴或奖\n励的非营利组织或政府机构名\n称]助学金、津贴或奖励的接\n受者。\n3. 本人将收到在美国履行被抚养\n人个人服务的报酬。根据美国\n和德国之间的税收协定，该报\n酬具备豁免预扣联邦所得税的\n资格，在任何应税年度，金额\n不超过 9,000 美元，但是该服\n务是为了补充原本可用于本人\n的生活、教育或培训方面的资\n金。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从本人到达的纳税年度开\n始 4 个纳税年度内支付的报\n酬。\n冰岛\n1. 本人在抵达美国的日期是一名\n冰岛居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习；；或者，本人暂居\n美国，接受专业培训或学习或\n做研究，作为 \n [填写\n提供补助金、津贴或奖励的非\n营利组织或政府机构名称]助\n学金、津贴或奖励的接受者。\n3. 本人将收到在美国履行服务的\n报酬。根据美国和冰岛之间的\n税收协定，该报酬具备豁免预\n扣联邦所得税的资格，在任何\n应税年度，金额不超过 9,000 \n美元。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n519 号刊物 (2023)\n43\n", "机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从本人到达的纳税年度开\n始 5 个纳税年度内支付的报\n酬。\n印度尼西亚\n1. 本人在抵达美国的日期是一名\n印度尼西亚居民。本人不是美\n国公民。本人尚未合法取得作\n为移民在美国永久居住的特\n权。\n2. 本人在美国暂居，仅为在 \n [填写您就读的大学\n或其他认可教育机构的名称]\n学习的目的；本人暂居美国，\n作为 \n [填写提供补助\n金、津贴或奖励的非营利组织\n或政府机构名称]助学金、津\n贴或奖励的接受者，主要是\n目的是学习、研究或训练。\n3. 本人将收到在美国履行服务的\n报酬。根据美国和印度尼西亚\n之间的税收协定，该报酬有资\n格豁免预扣联邦所得税，其数\n额在任何纳税年度不超过 \n2,000 美元，但是该等服务是\n就本人的学习而履行的，对于\n维持本人的生活非常有必要。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从本人到达的纳税年度开\n始 5 个纳税年度内支付的报\n酬。\n以色列、菲律宾和泰国\n1. 本人在抵达美国日期 \n [填写您据其协定申\n请豁免的国家名称] 的居民。\n本人不是美国公民。本人尚未\n合法取得作为移民在美国永久\n居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习；。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和 \n [填写您据其协定申\n请豁免的国家名称]之间的税\n收协定，该报酬具备豁免预扣\n联邦所得税的资格，在任何\n应税年度，金额不超过 3,000 \n美元。在本人抵达美国日期\n前，之前没有根据该协定为作\n为教师、研究人员或学生获得\n的收入申请所得税豁免。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从本人到达的纳税年度开\n始 5 个纳税年度内支付的报\n酬。\n韩国、挪威、波兰和罗\n马尼亚\n1. 本人在抵达美国日期 \n [填写您据其协定申\n请豁免的国家名称]之间的税\n收协定，该报酬具备豁免预扣\n联邦所得税的资格，的居\n民。本人不是美国公民。本人\n尚未合法取得作为移民在美国\n永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习；。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和 \n [填写您据其协定申\n请豁免的国家名称]之间的税\n收协定，该报酬具备豁免预扣\n联邦所得税的资格，在任何\n纳税年度，金额不超过 2,000 \n美元。在本人抵达美国日期\n前，之前没有根据该协定为作\n为教师、研究人员或学生获得\n的收入申请所得税豁免。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从本人到达的纳税年度开\n始 5 个纳税年度内支付的报\n酬。\n摩洛哥\n1. 本人在抵达美国的日期是一名\n摩洛哥居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习；。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和摩洛哥\n之间的税收协定，该报酬具备\n豁免预扣联邦所得税的资格，\n在任何应税年度，金额不超过 \n2,000 美元。在本人抵达美国\n日期前，之前没有根据该协定\n为作为学生获得的收入申请所\n得税豁免。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从本人到达的纳税年度开\n始 5 个纳税年度内支付的报\n酬。\n荷兰\n1. 本人在抵达美国的日期是一名\n荷兰居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您在美国\n学习的认可大学、学院或学校\n的名称]全日制学习。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和荷兰之\n间的税收协定，该报酬具备豁\n免预扣联邦所得税的资格，在\n任何应税年度，金额不超过 \n2,000 美元。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。本人申请免\n税，只适用于完成本人的教育\n所需的合理期间。\n巴基斯坦\n1. 本人是一名巴基斯坦居民。本\n人不是美国公民。本人未被合\n法授予作为移民永久居住在美\n国的特权，否则在相关纳税年\n度不会视为税法定义居民。\n2. 本人暂居美国，仅作为 \n [填写您在美国学习\n的认可大学、学院或学校的名\n称]的学生。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国和巴基斯\n坦之间的税收协定，该报酬具\n备豁免预扣联邦所得税的资\n格，在任何应税年度，金额不\n超过 5,000 美元。\n葡萄牙和西班牙\n1. 本人在抵达美国日期 \n [填写您据其协定申\n请豁免的国家名称]之间的税\n收协定，该报酬具备豁免预扣\n联邦所得税的资格，的居\n民。本人不是美国公民。本人\n尚未合法取得作为移民在美国\n永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习或培训；；或者，本\n人暂居美国，作为 \n[填写提供补助金、津贴或奖\n励的非营利组织或政府机构名\n称]助学金、津贴或奖励的接\n受者。\n3. 本人将收到在美国履行服务的\n报酬。根据美国和 \n[插入国家名称] 之间的税收协\n定，该报酬具备豁免预扣联邦\n所得税的资格，在任何应税年\n度，金额不超过 5,000 美元。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从本人到达的纳税年度开\n始 5 个纳税年度内支付的报\n酬。\n斯洛文尼亚和委内瑞拉\n1. 本人在抵达美国日期 \n [填写您据其协定申\n请豁免的国家名称]之间的税\n收协定，该报酬具备豁免预扣\n联邦所得税的资格，的居\n民。本人不是美国公民。本人\n尚未合法取得作为移民在美国\n永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习或培训。\n3. 本人将收到在美国履行服务的\n报酬。根据美国和 \n[填写您据其协定申请豁免的\n国家名称]之间的税收协定，\n该报酬具备豁免预扣联邦所得\n税的资格，在任何应税年\n度，金额不超过 5,000 美元。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从包括本人抵达日期在内\n的 5 个应税年度期间支付的报\n酬，以及作为全日制学生完成\n作为公认教育机构的研究生或\n专业学位候选人的教育要求必\n要的时间段。\n特立尼达和多巴哥\n1. 本人在抵达美国的日期是一名\n特立尼达和多巴哥居民。本人\n不是美国公民。本人尚未合法\n取得作为移民在美国永久居住\n的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]学习的目的。\n3. 本人将收到在美国履行个人服\n务的报酬。根据美国与特立尼\n达和多巴哥之间的税收协定，\n该报酬具备豁免预扣联邦所得\n税的资格，在任何应税年度，\n金额不超过 2,000 美元（或\n者，如果您正在接受培训，取\n得从事某一专业或专业的资\n格，则金额不得超过 5,000 美\n元）。在本人抵达美国日期\n前，之前没有根据该协定为作\n为教师、研究人员或学生获得\n的收入申请所得税豁免。\n4. 本人只在美国居住合理的或通\n常必要的时间来实现本次访问\n的目的。\n5. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免仅适\n用于在 5 个纳税年度支付的报\n酬。\n44\n519 号刊物 (2023)\n", "突尼斯\n1. 本人在抵达美国的日期是一名\n突尼斯居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人在美国暂居，主要是目的\n是在 \n [填写您就读的\n大学或其他认可教育机构的名\n称]全日制学习、培训或研\n究。\n3. 本人将收到在美国履行服务的\n报酬。根据美国和保加利亚之\n间的税收协定，该报酬具备豁\n免预扣联邦所得税的资格，在\n任何应税年度，金额不超过 \n4,000 美元。\n4. 本人于以下日期抵达美国 \n [填写您在美国教育\n机构开始学习前最后一次抵达\n美国的日期]。协定豁免只适\n用于从本人到达的纳税年度开\n始 5 个纳税年度内支付的报\n酬。\n519 号刊物 (2023)\n45\n", "附件 B—教师和研究人员税收协定免税程序\n本附件包含以下声明，非税法定义\n居民外籍教师和研究人员必须与表\n格 8233 一同提交这些声明，申请\n被抚养人个人服务报酬的预扣税收\n的税收协定豁免。对于未列的协定\n国家，以类似于其他协定的格式随\n附声明。参见第第 8 章章了解预扣税相\n关的更多信息。\n比利时\n1. 本人是一名比利时居民。本人\n不是美国公民。本人尚未合法\n取得作为移民在美国永久居住\n的特权。\n2. 本人出于教学或从事研究目的\n访问美国 \n [插入您从\n事教学或研究所在的教育或研\n究机构的名称] 为期不超过 2 \n年。本人将因本人的教学或研\n究活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的期间\n内）因这些活动获得的教学或\n研究报酬，根据美国和比利时\n之间的税收协定，具备资格豁\n免预扣联邦税收。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究前最后一次\n抵达美国的日期]。协定豁免\n仅适用于从该日期开始的 2 年\n内获得的报酬。\n保加利亚\n1. 本人在抵达美国的日期是一名\n保加利亚居民。本人不是美国\n公民。本人尚未合法取得作为\n移民在美国永久居住的特权。\n2. 本人访问美国出于在 \n [填写大学、院校或\n其他认可教育机构或研究机构\n的名称]教学或开展研究目\n的，。本人将因本人的教学或\n研究活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的期间\n内）因这些活动获得的教学或\n研究报酬，根据美国和保加利\n亚之间的税收协定，具备资格\n豁免预扣联邦税收。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写在开始申请豁\n免的服务前最后抵达美国的日\n期]。协定豁免仅适用于从该\n日期开始的 2 年内支付的报\n酬。\n中华人民共和国\n1. 本人在抵达美国的日期是一名\n中华人民共和国居民。本人不\n是美国公民。\n2. 本人访问美国主要出于在 \n [填写您从事教学或\n研究所在教育机构的名称]教\n学、授课或进行研究的目的，\n这些机构是经认证的教育、科\n研机构。本人将因本人的教\n学、授课或研究活动获得报\n酬。\n3. 在整个纳税年度（或者 \n到 \n的期间内）\n因教学、授课或研究获得的报\n酬，根据美国和中华人民共和\n国之间的税收协定，具备资格\n豁免预扣联邦税收。在本人抵\n达美国日期前，之前没有根据\n该协定为作为教师、讲师、研\n究人员或学生获得的收入申请\n所得税豁免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始您的\n教学、授课或研究活动前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的\n最大累计 2 年期内获得的报\n酬。\n独联体\n与前苏维埃社会主义共和国联盟签\n订的协定，对于以下国家仍然有\n效：亚美尼亚、阿塞拜疆、白俄罗\n斯、格鲁吉亚、吉尔吉斯斯坦、摩\n尔多瓦、塔吉克斯坦、土库曼斯坦\n和乌兹别克斯坦。\n1. 本人是 \n [插入国家名\n称]的居民。本人不是美国公\n民。\n2. 本人已接受美国政府机关或机\n构、或美国教育机构或科研机\n构的邀请，以在 \n [填\n写政府机关或机构、教育机构\n或科研机构、或主办专业会议\n的组织的名称]教学、研究或\n参加科学、技术或专业会议为\n主要目的，前往美国，这些机\n构是政府机关或机构、教育机\n构或科研机构、或主办专业会\n议的组织。本人将因本人的教\n学、研发或会议活动获得报\n酬。\n3. 在整个纳税年度（或者 \n到 \n的期间内）\n因教学、研发或会议获得的报\n酬，根据美国和前苏联之间的\n税收协定，具备资格豁免预扣\n联邦税收。在本人抵达美国日\n期前，之前没有根据该协定为\n作为教师、研究人员、与会人\n员或学生获得的收入申请所得\n税豁免。\n4. 本人所做的任何研究都不是为\n了私人或美国商业企业或 \n [插入国家名称]外国\n贸易组织的利益，除非研究是\n在政府间合作协议的基础上进\n行的。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的 \n2 年内获得的报酬。\n捷克共和国和斯洛伐克\n共和国\n1. 本人在抵达美国日期 \n [填写您据其协定申\n请豁免的国家名称]之间的税\n收协定，该报酬具备豁免预扣\n联邦所得税的资格，的居\n民。本人不是美国公民。本人\n尚未合法取得作为移民在美国\n永久居住的特权。\n2. 本人访问美国出于在 \n [填写教育机构或科\n研机构的名称]，这些机构是\n经认证的教育、科研机构。本\n人将因本人的教学或研究活动\n获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的报酬，根据美国和 \n [填写您据其协定申\n请豁免的国家名称]之间的税\n收协定，该报酬具备豁免预扣\n联邦所得税的资格。在本人抵\n达美国日期前，之前没有根据\n该协定为作为教师、研究人员\n或学生获得的收入申请所得税\n豁免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学、研究或会议服务\n前最后一次抵达美国的日\n期]。协定豁免仅适用于从该\n日期开始的 2 年内获得的报\n酬。\n埃及、匈牙利、韩国、\n菲律宾、波兰和罗马尼\n亚\n1. 本人在抵达美国日期 \n [填写您据其协定申\n请豁免的国家名称]之间的税\n收协定，该报酬具备豁免预扣\n联邦所得税的资格的居民。\n本人不是美国公民。本人尚未\n合法取得作为移民在美国永久\n居住的特权。\n2. 本人已接受美国政府（或其政\n治分区或地方当局）或美国大\n学或其他认可教育机构的邀\n请，出于在以下机构从事教学\n或研究的目的前往美国预计不\n超过 2 年 \n [填写教育\n机构的名称]，这是一家认可\n的教育机构。本人将因本人的\n教学或研究活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的教学或研究报酬，\n根据美国与 \n [填写您\n据其协定申请豁免的国家名\n称]之间的税收协定，该报酬\n具备豁免预扣联邦所得税的资\n格。在本人抵达美国日期前，\n之前没有根据该协定为作为教\n师、研究人员或学生获得的收\n入申请所得税豁免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的 \n2 年内获得的报酬。\n备注。请参阅之前的新内容下\n的终止与与匈匈牙牙利利的 1979 年税税收收协定\n定。\n法国\n1. 本人在抵达美国的日期是一名\n法国居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人已接受美国政府或美国大\n学或其他认可教育机构或研究\n机构的邀请，主要目的是在以\n下机构从事教学或研究\n [填写教育机构或研\n究机构的名称]。本人将因本\n人的教学或研究活动获得报\n酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的教学或研究报酬，\n根据美国和法国之间的税务协\n定，有资格豁免预扣联邦税。\n在本人抵达美国日期前，之前\n没有根据该协定为作为教师、\n研究人员或学生获得的收入申\n请所得税豁免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的 \n2 年内获得的报酬。\n46\n519 号刊物 (2023)\n", "德国\n1. 本人是一名德国居民。本人不\n是美国公民。本人尚未合法取\n得作为移民在美国永久居住的\n特权。\n2. 本人是一名教授或教师，出于\n进修、教学或研究目的访问美\n国 \n [填写认可大学、\n学院、学校或其他教育机构，\n或公共研究机构或其他从事公\n益研究机构的名称]。本人将\n因本人的教学、研发或研究活\n动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内\n期间）获得的教学、研发或研\n究报酬，根据美国和德国之间\n的税务协定，有资格豁免预扣\n联邦税。本人之前没有根据该\n协定，为紧接之前一段时间内\n作为学生、学徒或实习生获得\n的收入申请所得税豁免。（但\n是，如果在该外国人作为学\n生、学徒或实习生申请福利的\n时期之后，该人回到德国并恢\n复实际居住状态，然后再回到\n美国作为教师或研究人员，则\n该人可以申请本协定的福\n利。）\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写在开始申请豁\n免的服务前最后抵达美国的日\n期]。协定豁免仅适用于从该\n日期开始的 2 年内支付的报\n酬。\n希腊\n1. 本人是一名希腊居民。本人不\n是美国公民。本人未被合法授\n予作为移民永久居住在美国的\n特权（否则在相关纳税年度不\n会视为税法定义居民）。\n2. 本人是一名教授或教师，出于\n教学目的访问美国 \n[填写您从事教学所在的其他\n教育机构的名称]，这是一家\n教育机构。本人将因本人的教\n学活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的教学报酬，根据美\n国和希腊之间的税务协定，有\n资格豁免预扣联邦税。在本人\n抵达美国日期前，之前没有根\n据该协定为作为教师或学生获\n得的收入申请所得税豁免。\n4. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学服务前最后一次抵\n达美国的日期]。协定豁免仅\n适用于从该日期开始的 3 年内\n获得的报酬。\n印度\n1. 本人在抵达美国的日期是一名\n印度居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人访问美国出于在 \n [填写大学、院校或\n其他认可教育机构的名称]教\n学或开展研究目的。本人将因\n本人的教学或研究活动获得报\n酬。\n3. 在整个纳税年度（或者 \n到 \n的年内\n期间）获得的教学或研发报\n酬，根据美国和印度之间的税\n务协定，有资格豁免预扣联邦\n税。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写在开始申请豁\n免的服务前最后抵达美国的日\n期]。协定豁免仅适用于从该\n日期开始的 2 年内支付的报\n酬。\n印度尼西亚\n1. 本人在抵达美国的日期是一名\n印度尼西亚居民。本人不是美\n国公民。本人尚未合法取得作\n为移民在美国永久居住的特\n权。\n2. 本人已收到以下机构的邀请 \n [填写大学、院校、\n学校或其他类似教育机构的名\n称] 仅出于在该教育机构从事\n教学或研究的目的前往美国。\n本人将因本人的教学或研究活\n动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内\n期间）获得的教学或研究报\n酬，根据美国和印度尼西亚之\n间的税务协定，有资格豁免预\n扣联邦税。本人下款指定日期\n前，之前没有根据该协定为作\n为教师或研究人员获得的收入\n申请所得税豁免。\n4. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前抵达\n美国的日期]。协定豁免仅适\n用于从该日期开始的 2 年内支\n付的报酬。\n5. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n以色列\n1. 本人在抵达美国的日期是一名\n以色列居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人已接受美国政府（或其政\n治分区或地方当局）或美国大\n学或其他认可教育机构的邀\n请，出于在以下机构从事教学\n或研究的目的前往美国预计不\n超过 2 年 \n [填写教育\n机构的名称]，该机构是经认\n可的教育机构。本人将因本人\n的教学或研究活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的教学报酬，根据美\n国和以色列之间的税务协定，\n有资格豁免预扣联邦税。在本\n人抵达美国日期前，之前没有\n根据该协定为作为教师、研究\n人员或学生获得的收入申请所\n得税豁免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的 \n2 年内获得的报酬。\n意大利\n1. 本人在抵达美国的日期是一名\n意大利居民。本人不是美国公\n民。本人尚未取得作为移民在\n美国永久居住的特权。\n2. 本人是一名教授或教师，出于\n教学或开展研究目的访问美国 \n [填写您从事教学所\n在的教育或医疗机构的名\n称]，它是主要由政府来源资\n助的认可教育机构或医疗机\n构。本人将因本人的教学或研\n究活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的报酬，根据美国和\n意大利之间的税务协定，有资\n格豁免预扣联邦税。在本人抵\n达美国日期前，之前没有根据\n该协定为作为教师、研究人员\n或学生获得的收入申请所得税\n豁免。\n4. 本人所做的任何研究都是为了\n公众利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的 \n2 年内获得的报酬。\n牙买加\n1. 本人在抵达美国的日期是一名\n牙买加居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人访问美国出于在 \n [填写您从事教学所\n在的教育或研究机构的名称]\n从事不超过 2 年教学或研究工\n作的目的，该机构是认可教育\n机构。本人将因本人的教学或\n研究活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的报酬，根据美国和\n牙买加之间的税务协定，有资\n格豁免预扣联邦税。在本人抵\n达美国日期前，之前没有根据\n该协定为作为教师、研究人员\n或学生获得的收入申请所得税\n豁免。\n4. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的 \n2 年内支付的报酬。\n卢森堡\n1. 本人是一名卢森堡居民。本人\n不是美国公民。本人尚未合法\n取得作为移民在美国永久居住\n的特权。\n2. 本人已收到以下机构的邀请 \n [填写您从事教学所\n在的教育或研究机构的名\n称]，这是一家认可教育机\n构，出于在该机构从事研究的\n目的前往美国。本人将因本\n人的教学或研究活动获得报\n酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的报酬，根据美国和\n卢森堡之间的税务协定，有资\n格豁免预扣联邦税。在本人抵\n达美国日期前，之前没有根据\n该协定为作为教师、研究人员\n或学生获得的收入申请所得税\n豁免。\n4. 本人所做的所有研究，都不以\n使用或传播结果赚取利润的方\n式为任何人牟利。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学服务前最后一次抵\n达美国的日期]。协定豁免仅\n适用于从该日期开始的 2 年内\n获得的报酬。\n荷兰\n1. 本人是一名荷兰居民。本人不\n是美国公民。本人尚未合法取\n得作为移民在美国永久居住的\n特权。\n2. 本人出于教学或从事研究目的\n访问美国 \n [填写您从\n事教学所在的教育或研究机构\n的名称] 为期不超过 2 年。本\n人将因本人的教学或研究活动\n获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的期间内）\n因这些活动获得的教学或研究\n519 号刊物 (2023)\n47\n", "报酬，根据美国和荷兰之间的\n税收协定，具备资格豁免预扣\n联邦税收。在本人抵达美国日\n期前，之前没有根据该协定为\n作为教师、研究人员或学生获\n得的收入申请所得税豁免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。只有\n在本人的访问不超过 2 年的情\n况下，协定豁免才适用于从该\n日期开始的两年内获得的报\n酬。\n挪威\n1. 本人在抵达美国的日期是一名\n挪威居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人已接受美国政府或美国大\n学或其他认可教育机构的邀\n请，在 \n [填写教育机\n构的名称]从事预计不超过 2 \n年教学或研究工作的目的，该\n机构是认可教育机构。本人将\n因本人的教学或研究活动获得\n报酬。\n3. 根据美国和挪威之间的税收协\n定，该教学或研究报酬具备资\n格豁免预扣联邦税。在本人抵\n达美国日期前，之前没有根据\n该协定为作为教师、研究人员\n或学生获得的收入申请所得税\n豁免。\n4. 本人所做的任何研究都不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的 \n2 年内获得的报酬。\n巴基斯坦\n1. 本人是一名巴基斯坦居民。本\n人不是美国公民。本人未被合\n法授予作为移民永久居住在美\n国的特权，否则在相关纳税年\n度不会视为税法定义居民。\n2. 本人是一名教授或教师，出于\n教学目的访问美国 \n[填写您从事教学所在的教育\n机构的名称]从事预计不超过\n两年教学或研究工作的目的，\n该机构是认可教育机构。本人\n将因本人的教学活动获得报\n酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的报酬，根据美国和\n巴基斯坦之间的税务协定，有\n资格豁免预扣联邦税。在本人\n抵达美国日期前，之前没有根\n据该协定为作为教师或学生获\n得的收入申请所得税豁免。\n4. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学服务前最后一次抵\n达美国的日期]。协定豁免仅\n适用于从该日期开始的 2 年内\n支付的报酬。\n葡萄牙\n1. 本人在抵达美国的日期是一名\n葡萄牙居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人已收到以下机构的邀请 \n [填写大学、院校、\n学校或其他类似教育机构的名\n称] 仅出于在该教育机构从事\n教学或研究的目的前往美国。\n本人将因本人的教学或研究活\n动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内\n期间）获得的报酬，根据美国\n和葡萄牙之间的税务协定，有\n资格豁免预扣联邦税。本人在\n第 5 款指定日期前，之前没有\n根据该协定为作为教师或研究\n人员获得的收入申请所得税豁\n免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前抵达\n美国的日期]。协定豁免仅适\n用于从该日期开始的 2 年内支\n付的报酬。\n斯洛文尼亚和委内瑞拉\n1. 本人在抵达美国日期，是 \n [填写您据其协定申\n请豁免的国家名称] 的居民。\n本人不是美国公民。本人尚未\n合法取得作为移民在美国永久\n居住的特权。\n2. 本人在美国暂居，目的是在 \n [填写教育机构或研\n究机构的名称]学习或从事研\n究，，这些机构是经认证的教\n育、科研机构。本人将因本人\n的教学或研究活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的教学或研究报酬，\n根据美国与 \n [填写您\n据其协定申请豁免的国家名\n称]之间的税务协定，有资格\n豁免预扣联邦税。在本人抵达\n美国日期前，之前没有根据该\n协定为作为教师、研究人员或\n学生获得的收入申请所得税豁\n免。\n4. 本人所做的任何研究都是为了\n公众利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]之间的\n税务协定，有资格豁免预扣联\n邦税。协定豁免仅适用于从该\n日期开始的 2 年内获得的报\n酬。在任何情况下，本人都不\n会根据本协定对 5 年以上作为\n教师或研究人员而获得的收入\n申请豁免。\n泰国\n1. 本人在抵达美国的日期是一名\n泰国居民。本人不是美国公\n民。本人尚未合法取得作为移\n民在美国永久居住的特权。\n2. 本人出于教学或从事研究目的\n访问美国 \n [填写您从\n事教学或研究所在的教育或研\n究机构的名称] 为期不超过 2 \n年。本人将因本人的教学或研\n究活动获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的期间内）\n因这些活动获得的教学或研究\n报酬，根据美国和泰国之间的\n税收协定，具备资格豁免预扣\n联邦税收。在本人抵达美国日\n期前，之前没有根据该协定为\n作为教师、研究人员或学生获\n得的收入申请所得税豁免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]之间的\n税务协定，有资格豁免预扣联\n邦税。协定豁免仅适用于从该\n日期开始的 2 年内获得的报\n酬。\n特立尼达和多巴哥\n1. 本人在抵达美国的日期是一名\n特立尼达和多巴哥居民。本人\n不是美国公民。本人尚未合法\n取得作为移民在美国永久居住\n的特权。\n2. 本人已接受美国政府或美国大\n学或其他认可教育机构或研究\n机构的邀请，主要目的是在以\n下机构从事教学或研究\n [填写教育机构的名\n称]，这是一家经适当政府教\n育当局批准的教育机构。美国\n政府和特立尼达和多巴哥政府\n之间不存在与本人提供的服务\n相关的协议。本人将因本人的\n教学或研究服务获得报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的报酬，根据美国和\n特立尼达和多巴哥之间的税务\n协定，有资格豁免预扣联邦\n税。在本人抵达美国日期前，\n之前没有根据该协定为作为教\n师、研究人员或学生获得的收\n入申请所得税豁免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]之间的\n税务协定，有资格豁免预扣联\n邦税。协定豁免仅适用于从该\n日期开始的 2 年内获得的报\n酬。\n英国\n1. 本人在抵达美国的日期是一名\n英国居民。本人不是美国公\n民。本人尚未取得作为移民在\n美国永久居住的特权。\n2. 本人是一名教授或教师，出于\n教学或开展研究目的访问美\n国，在 \n [填写教育机\n构的名称]从事预计不超过 2 \n年教学或研究工作的目的，该\n机构是认可教育机构。本人将\n因本人的教学或研究活动获得\n报酬。\n3. 在整个纳税年度（或者 \n到 \n的年内期\n间）获得的报酬，根据美国和\n英国之间的税务协定，有资格\n豁免预扣联邦税。在本人抵达\n美国日期前，之前没有根据该\n协定为作为教师、研究人员或\n学生获得的收入申请所得税豁\n免。\n4. 本人所做的任何研究都是为了\n公共利益而进行的，而不是主\n要为了特定个人私人利益。\n5. 本人于以下日期抵达美国 \n [填写您在开始申请\n豁免的教学或研究服务前最后\n一次抵达美国的日期]。协定\n豁免仅适用于从该日期开始的 \n2 年内获得的报酬。如果本人\n在美国居住超过 2 年，则整个\n协定豁免将追溯性地丧失。\n48\n519 号刊物 (2023)\n", "为帮助我们开发出更有用的索引，请告诉我们您是否有索引条目的想法。有关与我们联系的方式，请\n参阅\"简介\"中的\"意见和建议\"\n索引\n \n30% 税收15\nB\n帮助 (见税收帮助)\n报税身份19\n被抚养人:\n非税法定义的居民20\n双重身份纳税人24\n税法定义居民20\n标准扣除额20\n表格5\n1040-C 38\n1040-ES(NR) 33\n1040-NR 26\n1040-X 27\n1042-S 31\n1116 21, 22, 24\n2063 38\n2210 33\n3903 20\n4563 23\n4790 (见FinCEN 105)\n8233 31\n8275 28\n8288 31\n8288-A 31\n8288-B 31\n8801 22\n8805 30, 31\n8833 35\n8843 5\nFinCEN 105 27\nW-4 29, 30\nW-7 18\nW-8BEN 30\nW-8ECI 29\nW-9 28\n表格 8833 5\n表格 8840 5\n波多黎各，居民19, 23, 29\n波多黎各居民8\n不动产:\n定义10\n来源规则10\n收入来自16\n销售或交换14\n自然资源10\n不动产收入15\n不记名债券11\nC\n财产:\n不动14\n财产基础11\n产:\n不动10\n个人10\n库存10\n无形11\n应计折旧10\n常见问题41\n超额社会保险税23\n出航许可证，离境外国人:\n表格 1040-C 38\n表格 2063 38\n何时何地取得出航许可证或离境\n许可证。37\n提供的债券，保证纳税38\n提交表格37\n无需37\n出售或交换某些合营权益的收益的\n预扣税23\n船员:\n报酬12\n外国人身份4\n慈善捐助20\nD\n打破平局规则5\n大宗商品、交易13\n德国社会安全福利35\n低收入家庭福利优惠:\n非税法定义居民22\n税法定义居民22\n独立经营的承包人:\n税收协定项下免缴预扣税31\n预扣税规则29\n赌博奖金，赛狗或赛马12\n多层次营销9, 29\nF\n罚款27\n大幅少报所得税27\n欺诈28\n疏忽27\n未缴税27\n未提供个人纳税人识别号28\n未提交报税表27\n无用的税收报告文件28\n准确性相关27\n房地产 (见不动产)\n房地产，受益人13\n房地产或信托受益人13\n房屋，销售12\n非税法定义的居民:\n标准扣除额20\n慈善捐助20\n个人退休安排 (IRA) 20\n合格业务收入扣减。19\n合条件尚存配偶19\n户主19\n教育抵免22\n其他被抚养人抵免22\n损失19\n提交表格 1040-NR 18\n提交表格 1040-NR-EZ 18\n外国税收抵免22\n业务支出19\n已婚联合报税19\n意外事故损失和盗窃损失21\n州和地方所得税20\n子女抚养抵免22\n子女税收抵免和申请附加子女税\n收抵免22\n非税法定义居民3\n从合营企业收入中预扣23\n从源头预扣税收23\n低收入家庭福利优惠22\n赌博奖金，赛狗或赛马12\n利息收入8\n密切相关的收入，税收15\n年金收入12\n如何对收入征税13\n上年度最低税收抵免22\n为未分配长期资本收益缴纳的税\n收23\n学生32\n已定义3\n预扣的超额社会保险税抵免23\n预扣的所得税抵免23\n预扣税28\n非税法定义居民配偶视为税法定义\n居民7\n非税法定义居民外国被抚养人:\n加拿大、墨西哥。韩国，印度居\n民。20\n附加医疗保险税32, 33\nG\n个人财产10\n个人服务收入:\n工资预扣税29\n来源规则9\n税收协定豁免34\n外国雇主支付的款项12\n与美国业务相关14\n个人纳税人识别号 (ITIN) 18\n个人退休安排 (IRA) 20\n给予保护的报税表26\n工资 (见个人服务收入)\n工资，预扣29\n共同收入11\n股票、交易13\n股票、证券和大宗商品交易13\n股息，美国来源的收入9\n固定或可确定收入15\n雇主身份证号码19\n已定义18\n因未提供雇主身份证号码的罚\n款28\n国际社会安全协议33\n国际组织员工36\n免缴美国税收36\n外国人身份4\n国外赚得收入扣除:\n新冠肺炎减免11\nH\n韩国，南:\n被抚养人24\n合条件尚存配偶报税身份19\n已婚单独申报19\n合格业务收入扣减。19\n合伙经营13\n合营收入，预扣税30\n何处提交26\n何时提交26\n和申请退税27\n户主:\n非税法定义的居民19\n税法定义居民19\n豁免提交截止日期26\n或有利息12\n货币，运输27\n货币工具，运输27\n货币或货币工具运输27\nJ\n记名债券11\n加拿大:\n被抚养人24\n合条件尚存配偶报税身份19\n社会安全福利35\n通勤者4\n运输相关工作29\n家庭员工29\n奖金10\n奖励10\n奖学金:\n可扣除13\n来源规则10\n预扣税30\n交流学者32\n来自外国雇主的收入12\n社会安全税和医疗保险税32\n缴纳美国税收25\n从工资中预扣税收23\n从源头预扣税收23\n教师:\n税收协定豁免34\n税收协定项下免缴预扣税31, \n46\n外国人身份4\n教育抵免:\n非税法定义的居民22\n税法定义居民21\n居住，中断17\n居住期中断期间17\n居住权:\n测试3\n第一年6\n开始日期6\n终止日期7\n最后一年7\n居住日期4\nK\n刊物 (见税收帮助)\n扣除额20\n扣减额19\n库存10\nL\n来自加拿大或墨西哥的通勤者4\n来自美国的收入8\n不动产10\n个人财产10\n个人服务9\n股息9\n利息8\n养老金和年金10\n租金或特许权使用费10\n来自印度的留学生和业务学徒20, \n29\n劳务或个人服务报酬:\n地理位置基础9\n劳务或个人服务报酬来源:\n多年的报酬9\n时间基础9\n替代基础10\n老人或残疾人优惠额:\n税法定义居民21\n利息:\n投资组合11, 12\n利息收入:\n或有12\n可扣除11\n来源规则8\n领养抵免:\n非税法定义居民22\n双重身份外国人25\n税法定义居民22\n绿卡测试3\n519 号刊物 (2023)\n49\n", "M\n贸易或业务，美国13\n房地产或信托受益人13\n个人服务13\n股票、证券和大宗商品交易13\n合伙经营13\n来自美国的收入14\n学生和实习生13\n业务经营13\n美国长期居民:\n弃籍税17\n已定义17\n美国国民24\n美国陆海空三军:\n迁移费用20\n美属萨摩亚，居民19, 23\n美属萨摩亚的居民8\n美属维尔京群岛，居民:\n工资预扣税29\n何处提交26\n密切相关的收入14\nQIE 透视规则。14\n不动产收入选择16\n不动产收益或损失14\n处置 REIT 股票。14\n国内控股 QIE。14\n具备资格的投资实体。14\n另类最低税15\n美国不动产控股公司14\n美国不动产权益14\n上市交易的例外情形14\n税收15\n投资收入14\n外国人出售或交换某些合营权益\n的收益或损失15\n外国收入15\n虚卖回购15\n养老金14\n业务活动测试14\n营业利润与损失和销售交易14\n预扣税15\n运输收入14\n直接经济关系14\n资产使用测试14\n免缴预扣税:\n独立经营的承包人31\n学生、教师和研究人员31\n员工31\n免缴预扣税的工资29\n免税个人4\n墨西哥:\n被抚养人24\n合条件尚存配偶报税身份19\n通勤者4\n运输相关工作29\nN\n哪些人必须提交26\n纳税年度18, 24\n纳税人识别号，纳税人:\n已定义18\n因未提供雇主身份证号码的罚\n款28\n纳税住所5, 10\n年金:\n来源规则10\n收入12\n农业工人29, 32\nP\n披露声明28\nQ\n弃籍税:\n2008 年 6 月 16 日后离境17\n定义的长期居民 (LTR) 17\n例外情形。18\n某些未成年人17\n弃籍日期。17\n弃籍税报税表18\n前 LTR 17\n前美国公民。17\n如果您是适用弃籍者，如何计算\n离籍税（如果您在 2008 6 月 \n16 日后弃籍）17\n适用弃籍者17\n双重身份公民17\n双重身份公民和某些未成年人的\n例外情形。17\n延期缴付逐日盯市税收18\n迁移费用20\n政府向美国陆海空三军军人陆海\n空三军20\nS\n社会安全福利:\n非税法定义居民16\n双重身份外国人24\n社会保险号18\n社会保险税:\n超额预扣的税收抵免31\n国际协议33\n通算协议33\n外国学生和交流学者32\n预扣超额23\n预扣税出错32\n自雇税32\n实际居住测试3\n实习生4, 13\n市政债券11\n收入:\n报告19\n不动产16\n个人服务14\n共同11\n固定或可确定15\n扣除11\n利息11\n密切相关的收入14\n受协定影响的收入12\n投资14\n外国15\n销售房屋12\n小费29\n收入法:\n28 16\n收入来源8\n首年选择6\n双重身份纳税年度:\n标准扣除额24\n何时何地提交25\n户主。24\n计算税收24\n联合报税表24\n税率24\n提交表格25\n外国税收抵免24\n限制24\n子女抚养抵免24\n双重身份外国人6, 23\n居住权开始日期6\n应缴税收入24\n税法定义居民3\n被抚养人20\n合条件尚存配偶19\n户主19\n教育抵免21\n其他被抚养人抵免22\n已定义3\n已婚联合报税19\n子女税收抵免24\n子女税收抵免和申请附加子女税\n收抵免21\n税收，运输16\n税收帮助38\n税收抵免:\n从工资中预扣税收23\n从源头预扣税收23\n低收入家庭福利优惠22\n合营企业收入预扣税23\n教育抵免21, 22\n双重身份外国人24\n退休储蓄供款21, 22, 24\n外国税收抵免22, 24\n为未分配长期资本收益缴纳的税\n收23\n希望抵免21, 22\n预扣的超额社会保险税23\n终身学习抵免21, 22\n子女和被抚养人抚养抵免22, \n24\n子女税收抵免21, 22, 24\n税收抵免和缴纳:\n非税法定义居民22\n税法定义居民21\n税收协定:\n报告申请的福利35\n福利34\n教师和教授34\n可享受优惠的收入30\n实习生、学生和学徒34\n受影响的收入12\n外国政府员工34\n效力5\n优惠34\n资本收益35\n总收入扣除12\n损失:\n不动产14\n非税法定义的居民19\n意外事故和盗窃21\n资本资产16\nT\n特许权使用费10\n提交报税表18\n北马里亚纳群岛联邦26\n表格 1040-C 38\n表格 1040-NR 18, 26\n表格 1040-NR-EZ 18\n表格 2063 38\n非税法定义的居民18\n关岛26\n和申请退税27\n美属维尔京群岛26\n哪些人必须提交26\n双重身份纳税人25\n修改过的报税表27\n预估税33\n提交表格:\n出航许可证37\n非税法定义居民26\n双重身份外国人25\n税法定义居民25\n提交要求26\n提前提取存款的罚款20\n铁路退休福利16, 24\n通算协议33\n投资收入14\n投资组合利息11, 12\n退税，申请27\n退休储蓄供款抵免:\n非税法定义的居民22\n双重身份外国人24\n税法定义居民21\nW\n外国5\n外国雇主12\n外国人:\n非税法定义居民3, 8, 13\n税法定义居民3, 8, 13\n外国人身份，雇主公告28\n外国收入需缴纳美国税收15\n外国税收抵免:\n非税法定义的居民22\n双重身份外国人24\n税法定义居民21\n外国政府员工:\n免缴美国税收36\n税收协定豁免34\n外国人身份4\n外交官 (见外国政府员工)\n为未分配长期资本收益缴纳的税\n收23\n未缴预估所得税罚款33\n无形财产11\nX\n销售房屋，收入来自12\n销售或交换，资本资产16\n小费收入29\n协定，受影响的收入12\n协定福利，报告申请的福利35\n薪资 (见个人服务收入)\n信托，受益人13\n修改过的报税表27\n学生:\n从事美国业务13\n奖学金10, 30\n来自外国雇主的收入12\n社会安全税和医疗保险税32\n税收协定豁免34\n税收协定项下免缴预扣税31, \n43\n外国人身份4\n研究人员补助金10, 30\n学生贷款利息扣减20\nY\n研究人员，税收协定项下工资免缴\n预扣税31, 46\n研究人员补助金:\n可扣除13\n来源规则10\n预扣税30\n养老金:\n来源规则10\n新冠肺炎减免10\n预扣税29\n灾难税收减免10\n业务，美国13\n业务经营13\n业务支出，日常和必要19\n已婚联合报税:\n非税法定义的居民19\n税法定义居民19\n医疗保险税31\n医疗疾病:\n旅行例外情形4\n意外事故损失和盗窃损失21\n50\n519 号刊物 (2023)\n", "印度，来自的留学生和业务学徒:\n标准扣除额20\n预扣限额29\n应计折旧财产10\n预估税28, 33\n预扣税28, 30\n波多黎各，居民29\n不动产销售31\n从报酬中预扣税28\n工资29\n奖学金和30\n美属维尔京群岛，居民29\n免缴预扣税的工资29\n社会保险税31\n税收协定优惠30\n外国人身份通知28\n小费收入29\n养老金29\n在报税表何处填报23\n中心预扣税协议29\n员工，家庭29\n员工，税收协定项下免缴预扣\n税31\n原始发行折价15\n运动员，专业5\n运输收入:\n来源规则10\n与美国业务相关14\n运输税16\n运输相关工作，加拿大或墨西哥居\n民29\nZ\n债券:\n不记名债券11\n记名11\n针对税法定义居民的协定福利35\n证券、交易13\n职业运动员5\n中心预扣税协议29\n州和地方所得税20\n逐项列举扣除额20\n准确性相关的罚款27\n资本资产，销售或交换16\n子女和被抚养人抚养抵免:\n非税法定义的居民22\n双重身份外国人24\n税法定义居民21\n子女税收抵免:\n非税法定义的居民22\n双重身份外国人24\n税法定义居民21\n自雇税32\n自雇退休计划20\n自然资源 (见不动产)\n总收入扣除11\n赌博奖金，赛狗或赛马获得12\n来自外国雇主的报酬12\n年金12\n协定收入12, 34\n学生和交流学者12\n租金10\n最低居住时间7\n最后一年居住权7\n519 号刊物 (2023)\n51\n" ]
p519zht.pdf	2023 Publ 519 (zh-t) (PDF)	https://www.irs.gov/pub/irs-pdf/p519zht.pdf	[ "目錄\n介紹\n. . . . . . . . . . . . . . . . . . . . . . . 1\n新內容. . . . . . . . . . . . . . . . . . . . . . 2\n提醒事項. . . . . . . . . . . . . . . . . . . . . 2\n章節 1. 非稅法定義的居民還是稅法定\n義的居民？\n. . . . . . . . . . . . . . . . 3\n章節 2. 所得來源\n. . . . . . . . . . . . . . . 8\n章節 3. 總收入的排除. . . . . . . . . . . .\n11\n章節 4. 外國人收入如何徵稅. . . . . . . .\n13\n章節 5. 計算您的稅務. . . . . . . . . . . .\n18\n章節 6. 雙重身份納稅年度\n. . . . . . . . .\n24\n章節 7. 申報資訊\n. . . . . . . . . . . . . .\n26\n章節 8. 透過預扣稅或估算稅款繳納稅\n款 \n. . . . . . . . . . . . . . . . . . . .\n29\n章節 9. 稅務協定優惠. . . . . . . . . . . .\n34\n章節 10. 外國政府和國際組織的僱員. . .\n36\n章節 11. 離境外國人和稅務出航許可\n證或離境許可證. . . . . . . . . . . . .\n37\n章節 12. 如何獲得稅務幫助 . . . . . . . .\n39\n附件 A —— 學生的稅務協定豁免條款\n. . .\n44\n附件 B —— 教師和研究人員的稅務協\n定豁免條款\n. . . . . . . . . . . . . . .\n47\n索引\n. . . . . . . . . . . . . . . . . . . . . .\n50\n未來變化\n有關 519 號刊物出版後的新法案等最新資訊，\n請前往 IRS.gov/Pub519。\n介紹\n在稅務上，外國人指的是非美國公民的個人。外\n國人被分為非稅法定義的居民和稅法定義的居\n民。本刊物將幫助您判定您的身份，並為您提供\n申報美國納稅申報表所需的資訊。稅法定義的居\n民一般會按其在全球的收入課稅，與美國公民相\n同。非稅法定義的居民僅就其來自美國境內的收\n入以及與在美國開展貿易或業務有關的特定收入\n課稅。\n本刊物中的資訊對稅法定義的居民來說並不\n像對非稅法定義的居民那麼全面。稅法定義的居\n民通常與美國公民享有相同的待遇，並可以在其\n他國稅局刊物中找到更多資訊，網址為 \nIRS.gov/Forms （英文文）。表\n表 A 提供了一系列問題的清單以及您能在本\n刊物中找到涉及相關主題的一個或多個章節。\n常見問題的答案提供在刊物的背面。\n意見及建議。我們歡迎您對本刊物提出意見，\n並對未來的版本提出建議。\n您可以透過 IRS.gov/FormComments （英文\n文）向我們表達意見。或者，您可以寫信至\nInternal Revenue Service, Tax Forms and \nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\n519 號刊物\nCat. No. 57531C\n外國人的美國稅務指\n南\n用於準備\n2023 申報表\nMay 10, 2024\n", "Publications, \n1111 \nConstitution \nAve.NW, \nIR-6526, Washington, DC 20224.\n雖然我們無法對收到的每條評論單獨回覆，\n但我們非常感謝您的意見回饋，並會在我們修改\n稅表、說明和刊物時考慮您的意見及建議。請\n勿向上述地址寄送稅務問題、納稅申報表或付\n款。\n獲取稅務問題的解答。如果本刊物或如何\n取得稅務協助無法解答您的稅務問題，請瀏覽\n國稅局互動式稅務助理頁面，網址為 IRS.gov/\nHelp/ITA（英文文）您將能透過使用搜尋功能或\n檢視列出類別來查找主題。\n獲取稅表、說明和刊物。前往 IRS.gov/\nForms （英文文）下載當前和上一年度的表格、\n說明和刊物。\n訂購稅表、說明和刊物。前往 IRS.gov/\nOrderForms 訂購當前的表格、說明和刊物；請\n致電 800-829-3676 訂購上一年度的表格與說\n明。國稅局將盡速處理您的表格和刊物訂單。如\n果您已向我們傳送請求，請勿重複遞交。您能在\n線上更快速地獲取表格和刊物。\n新內容\n終止與匈牙利的 1979 年稅務協定。 2022 年 7 \n月 15 日，美國財政部（財政部）宣布，已於\n2022 年 7 月 8 日通知匈牙利，美國將終止與匈\n牙利的稅務協定。根據該條約關於終止的規定，\n終止於 2023 年 1 月 8 日生效。對於來源預扣稅\n款，條約於 2024 年 1 月 1 日停止生效。在其他\n稅項方面，該條約對 2024 年 1 月 1 日或之後開\n始的納稅期間不再有效。\n合格的殘疾信託。 2023 年，合格的殘疾的豁\n免金額為 4,700 美元。\n提醒事項\n報稅身份名稱變更為合格的尚存配偶。合格的\n寡婦（鰥夫）的報稅身份現在稱為合格的尚存配\n偶。報稅身份的規則沒有改變。適用於合格寡婦\n（鰥夫）的規則同樣適用於合格的尚存配偶。有\n關合格尚存配偶報稅身份的詳細資訊，請參閱\n1040 表說明中的合格的尚存配偶。\n1040-NR 表上新的第 1a 至 1z 行。 2022 年，\n第 1 行擴大，並有新的第 1a 至 1z 行。前幾年\n在 1040-NR 表上報告的一些金額現在都在附表\n1 (表格 1040) 上報告。\n• 表格 W-2 中未報告的獎學金和助學金將在\n附表 1（表格 1040）第 8r 行中報告。\n• 來自不合格延期補償計劃或非政府第 457 \n節計劃的養老金或年金，現在在附表 1 (表\n格 1040) 第 8t 行報告。\n• 被監禁時賺取的工資在附表 1 (表格 1040) \n第 8u 行報告。\n子女和被撫養人的照護費用抵免優惠。《2021 \n年美國救援計劃法案》(ARP) 對子女和被撫養人\n費用稅收抵免的更改沒有延長。子女和被撫養\n人費用的抵免額不可退還。合格費用的金額限額\n為一名合格人員 3,000 美元，兩名或更多合格人\n員 6,000 美元。允許的最高抵免金額是您工作相\n關費用的 35%。有關詳細資訊，請參閱 2441 表\n和 503 號刊物的說明。\n不提供經濟恢復退稅優惠。如果外籍人士全年\n都是稅法定義居民，已婚並選擇與美國公民或居\n民配偶聯合報稅，或者是雙重居民身份的外籍人\n士，並且選擇全年都被視為美國居民，那麼他們\n可以申請 2020 和 2021 年的經濟恢復退稅優\n惠。 2021 年之後沒有優惠。\n災難稅務減免。受由總統宣佈的特定災難影響\n的人士可獲取災難稅務減免（請參閱 IRS.gov/\n表 A。在哪裡可以找到您需要了解的關於美國稅務的資訊\n常見問題\n可以在哪裡找到答案\n我是非稅法定義的居民還是稅法定義的居民？\n請參閱第第 1 章章。\n我可以在同一年同時是非稅法定義的居民和稅法定義的居民嗎？\n•請參閱第 1 章中具具有雙雙重居居民民身身份份的外外國人人的內容。\n•請參閱第第 6 章章。\n我是稅法定義的居民，我的配偶是非稅法定義的居民。對我們設\n有特殊規定嗎？\n•請參閱第 1 章中非非居居民民配偶被被視視為居居民民\n的內容。\n•請參閱第 2 章共同收收入入的內容。\n我所有的收入都需要在美國納稅嗎？\n•請參閱第第 2 章章。\n•請參閱第第 3 章章。\n我的獎學金需要在美國納稅嗎？\n•請參閱第 2 章中獎獎學學金金、助學學金金、獎獎金金和獎獎勵的內容。\n•請參閱第 3 章中獎獎學學金金和助學學金金的內容。\n•請參閱第第 9 章章。\n任何美國遺產稅或贈與稅是否適用於我、我的遺產或我作為遺囑\n執行人、受託人或代表的遺產？\n請參閱提醒事項中的美美國聯聯邦遺遺產產稅稅和贈贈與與稅稅。\n我需要在美國納稅的收入的稅率是多少？\n請參閱第第 4 章章。\n我在今年搬到美國。我可以在我的美國納稅申報表上扣除我的搬\n家費用嗎？\n請參閱第 5 章扣除除額額的內容。\n我能將我的配偶和/或子女申領為被撫養人嗎？\n請參閱第 5 章被被撫養養人人的內容。\n我在我的祖國有納稅。我可以在我的美國納稅申報表上獲得這些\n稅款的抵免額嗎？\n請參閱第 5 章稅稅務務抵抵免免額額和繳繳納納的內容。\n我必須申報哪些表格，以及在何時何地申報？\n請參閱第第 7 章章。\n我該如何繳納美國所得稅？\n請參閱第第 8 章章。\n我是否有資格根據稅收協定享受任何稅務優惠？\n•請參閱第 8 章有權權享享受稅稅收收協定定優惠的收收入入的內容。\n•請參閱第第 9 章章。\n外國政府和國際組織的員工是否豁免在美國繳稅？\n請參閱第第 10 章章。\n在離開美國之前，我有什麼特別的事情要做嗎？\n•請參閱第 4 章棄棄籍稅稅的內容。\n•請參閱第第 11 章章。\n2\n刊物 519 (2023)\n", "DisasterTaxRelief ）。需要申報美國所得稅表\n的外國人可能會受到影響。如需要更多資訊，請\n參閱《表格 1040》或《表格 1040-NR》的說\n明。\n保費稅務抵免額。如果您、您的配偶或被撫養\n人透過健康保險市場（市場）參加了健康保險，\n您可能有資格申領保費稅務抵免額。如需更多資\n訊，請參閱《表格 8962》及其說明。\n保費稅務抵免額的預付款。保費稅務抵免額的\n預付款可能已支付給健康保險公司，以幫助支付\n您、您的配偶或您的被撫養人的保險。如果發放\n了保費稅務抵免額預付款，您就必須申報 2023 \n年納稅申報表和《表格 8962》。如果您為某位\n在您的納稅申報表上不是申領為被撫養人的人士\n投保，或您想瞭解更多資訊，請參閱《表格\n8962》的說明。\n《表格 1095-A》。如果您、配偶或被撫養人透\n過市場投健康保險，您應該已收到《表格\n1095-A》。如果您收到《表格 1095-A》，將其\n留存。該表將幫助您計算您的保費稅務抵免額。\n如果您未收到《表格 1095-A》，請聯絡市場。\n美國聯邦遺產稅和贈與稅。就遺產稅和贈與稅\n而言，一個人（或死者）如果是（或曾經是）美\n國的非稅法定義居民的非公民身份，可能仍然有\n美國遺產稅和贈與稅的申報和支付義務。確定\n一個人是否為美國遺產和贈與稅的非稅法定義居\n民的非公民，與確定一個人是否為美國聯邦所得\n稅的非稅法定義居民是不同的。遺產稅和贈與\n稅的考慮不在本刊物的範圍內，但 IRS.gov 上有\n可用資訊，以確定任何美國遺產稅或贈與稅考慮\n因素是否適用於您的情況。關於非稅法定義居\n民非公民的美國聯邦遺產稅考慮因素的進一步資\n訊，可在以下網址查詢非非稅稅法法定定義居居民民非非美美國公\n公民民的遺遺產產稅稅（英文文）和關關於於非非稅稅法法定定義居居民民非\n非美美國公公民民的遺遺產產稅稅的常見問題（英文文）。關\n於非稅法定義居民非公民的美國聯邦贈與稅的考\n慮因素的進一步資訊，可在以下網址查詢非非稅稅法法定\n定義居居民民非非美美國公公民民的贈贈與與稅稅（英文文）和關關於於非\n非稅稅法法定定義居居民民非非美美國公公民民的贈贈與與稅稅的常見問題 \n（英文文）。\n數字資產。如果在 2023 年，您從事了涉及數\n字資產的交易，您可能需要對 1040-NR 表第 1 \n頁的問題回答 \"Yes (是)\"。有關涉及數字資產的\n交易資訊，請參見 1040 表格說明中的Digital \nAssets (數字資產)。請不要把此字段留空。該問\n題必須由所有納稅人回答，而不僅僅是從事涉及\n數字資產交易的納稅人。\n第三方被指定人。您可以在您的納稅申報表上\n的「Third-Party Designee (第三方被指定人)」\n勾選「Yes (是)」核取方塊, 以授權國稅局和您\n的朋友、家人或任何您選擇的人士討論您的納稅\n申報表。這允許國稅局致電您辨認為您的被指定\n人的人士，由他來回答在處理您的納稅申報表期\n間出現的任何問題。這也允許您的被指定人執行\n向國稅局索取您的納稅申報表相關的通知或記錄\n副本等某些行動。此外，授權也可撤銷。請參閱\n您的所得稅表說明以瞭解更多資訊。\n變更地址。如果您變更您的郵寄地址，請確保\n使用《表格 8822》通知國稅局。\n失蹤孩童的照片。國稅局很榮幸地與國家家失踪踪與\n與受虐虐兒兒童童中心心® （NCMEC）（英文文）建立合\n作夥伴關係。該中心選擇的失蹤兒童照片可能會\n出現在本刊物中原為空白的頁面上。如果您認識\n其中一名兒童，您可以查看照片並撥打 \n1-800-THE-LOST (1-800-843-5678)，協助這些\n兒童回家。\n1.\n非稅法定義的居民還\n是稅法定義的居民？\n介紹\n您應該首先判定，就所得稅而言，您是非稅法定\n義的居民還是稅法定義的居民。\n如果您在同一年即是非稅法定義居民又是稅\n法定義居民，則您擁有雙重身份。請參閱後文的具\n具有雙雙重居居民民身身份份的外外國人人的內容。此外，也請\n檢閱非非稅稅法法定定義居居民民配偶被被視視為稅稅法法定定義居居民民\n以及該章節下文解釋的一些其他特殊情況。\n主題\n本章討論的是：\n• 如何確定您是非稅法定義的居民、稅法定\n義的居民或是雙重身份外國人；以及\n• 如何將非居民配偶視為稅法定義的居民。\n有用的條款\n您可能想看：\n表格（和說明）\n1040 美國個人所得稅表\n1040-SR 美國老年人納稅申報表\n1040-NR 美國非美國稅法定義的居民所得\n稅申報表\n8833 第 6114 節或第 7701(b) 節項下協定\n基礎申報表狀況披露\n8840 外國人密切關係例外情形聲明\n8843 豁免個人和醫療疾病患者的聲明\n請參閱第第 12 章章瞭解有關獲取這些表格的資\n訊。\n非稅法定義的居民\n如果您是外國人（非美國公民），您就被視為非\n稅法定義的居民，除非您通過兩項測試中的一\n項：該內容載於下文稅稅法法定定義的居居民民。\n稅法定義的居民\n如果您通過 2023 年（1 月 1 日至 12 月 31 日）\n的綠卡測試或實際居住測試，您就是稅務上的稅\n法定義的居民。即使您未通過任何一項測試，您\n也可以選擇在一年中的部分時間被視為居民。請\n參閱首年選選擇擇該內容載於下文具有雙重居民身\n份的外國人的内容。\n綠卡測試\n如果您在 2023 日曆年期間任何時間是美國合法\n永久居民，您就是美國納稅居民。（然而，請參\n閱後文的具具有雙雙重居居民民身身份份的外外國人人內容。） \n這項測試稱為綠卡測試。根據美國移民法，如果\n您被授予作為移民永久居住在美國的特權，則您\n 1040 \n 1040-SR \n 1040-NR \n 8833 \n 8840 \n 8843 \n在任何時候都是美國合法永久居民。如果美國公\n民及移民服務局 (USCIS) （或其前身組織）向您\n發放 I-551 表, 美國永久居民卡，又稱綠卡，通\n常，您就擁有美國合法永久居民身份。在此測試\n下，您繼續擁有居民身份，除非您被剝奪身份或\n被行政或司法機構認定為已放棄該身份。\n備註。即使一個人符合綠卡測試，如果該人\n根據決勝規則聲稱擁有外國居留權，那麼就其納\n稅義務而言，他們將被視為非居民。參閱第\n7701(b)(6)(B)條。\n剝奪居民身份。如果美國政府向您發出最終行\n政或司法驅逐或驅逐出境令，則您的居民身份視\n為已被剝奪。最終司法令是您不可再向有管轄權\n的更高一級法院上訴的命令。\n居民身份已放棄。放棄居民身份的行政或司法\n裁定可由您、美國公民及移民服務局或美國領事\n官員發起。\n如果您發起裁定，當您將下列文件中的任何\n一項、及隨附的美國永久居民卡（綠卡或 I-551 \n表）提交美國公民及移民服務局或美國領事官員\n時，您的居民身份將視為放棄。\n•表表格格 I-407（英文文） , 放棄合法永久居民身\n份記錄。\n• 一封信函，說明您打算放棄您的居民身\n份。\n您通過郵寄提交時，必須通過掛號信發送，\n需回執（或國外同等文件），並保留一份副本和\n文件郵寄和接收證明。\n在您擁有您的信函已被收到的證據之\n前，您仍然是稅法定義的居民，即使因\n為綠卡的有效性超過 10 年，或者因為\n您已不在美國有一段時間，美國公民及移民服務\n局不認可您的綠卡的有效性。\n如果美國公民及移民服務局或美國領事官員\n發起此裁定，在最終行政放棄令發出時，您的居\n民身份將視為放棄。如果您獲批向有管轄權的聯\n邦法院上訴，也需要最終司法令。\n根據美國移民法，需要像居民一樣申報納稅\n申報表的合法永久居民，如果未申報，則視為已\n經放棄身份，可能失去永久居民身份。\n不再是合法永久居民的長期居民 (LTR) \n受到特別報告和稅收規定的規限。請參\n閱第 4 章棄棄籍稅稅的內容。\n2004 年 6 月 3 日後和 2008 年 6 月 17 日前\n終止居住。如果您在 2004 年 6 月 3 日後和 \n2008 年 6 月 17 日前終止居住，您將仍被視為\n美國納稅居民，直至您通知美國國土安全部長並\n申報《表格 8854》，初次和年度離境報表。\n備註。對於 2008 年 6 月 17 日前離境納稅\n人的要求，已不再在《表格 8854》或第 519 號\n刊物中予以討論。若要瞭解 2008 年 6 月 17 日\n前的離境相關資訊，請參閱《表格 8854》的 \n2018 年說明和 2018 年第第 519 號號刊物（英文文）\n號刊物第 4 章。\n2008 年 6 月 16 日後終止居住。若要了解\n您居住終止日期相關資訊，請參閱前長長期居居民民\n該內容載於下文 2008 年 6 月 16 日後離境的內\n容。\n實際居住測試\n如果您通過 2023 日曆年的實際居住測試，您就\n是美國納稅居民。若要通過測試，您必須至少\n在：\n1. 2023 年有 31 天時間；以及\nCAUTION\n!\nCAUTION\n!\n刊物 519 (2023)\n第1 章\n非稅法定義的居民還是稅法定義的居民？\n3\n", "2. 在含 2023 年、2022 年和 2021 年 3 年期\n間有 183 天時間在美國，計數：\na. 您 2023 年在美國的所有天數；以及\nb.\n1/3 您 2022 年在美國的所有天數；以\n及\nc.\n1/6 您 2021 年在美國的所有天數。\n範例。您在2023 年、2022 年和 2021 年每\n年有 120 天在美國。若要確定您是否通過 2023 \n年實際居住測試，計數您 2023 年在美國的完整\n120 天，2022 年在美國 40 天（1/3 共 120 天）\n和 2021 年在美國 20 天（1/6 共 120 天）。由於\n3 年期間的總數為 180 天，您不被視為 2023 年\n實際居住測試下的居民。\n美國一詞「包括」以下區域。\n• 50 州和哥倫比亞特區。\n• 美國的領海。\n• 與美國領海相鄰的、以及根據國際法，美\n國對其擁有勘探和開發自然資源的專屬權\n利的海底區域的海床和下層土。\n該詞不包括美國領土和地區或美國領空。\n在美國居住的日期\n您任何一天的任何時間在美國，您就被視為當日\n在美國。但是，此項規則存在例外情形。以下日\n期在進行實際居住測試時，不計入在美國的天\n數。\n• 如果您定期從加拿大或墨西哥通勤，您從\n加拿大或墨西哥的住處通勤到美國工作的\n日期。\n• 您在美國以外的兩地中轉時，您在美國低\n於 24 小時的日期。\n• 您作為外國船舶船員在美國的日期。\n• 由於您在美國期間患有醫療疾病而無法離\n開美國的日期。\n• 您以北約部隊或平民成員的身份持有北約\n簽證在美國的日期。但是，這一例外情形\n不適用於在美國持有北約簽證的直系親\n屬。受贍養家人必須計數為進行實際居住\n測試在美國的每一天。\n• 您作為豁免個人的日期。\n下文討論適用於每一項這些分類的具體規則。\n來自加拿大或墨西哥的定期通勤者。如果您定\n期從加拿大或墨西哥通勤，則不計數您從加拿大\n或墨西哥的住處通勤到美國工作的日期。如果您\n在工作期間，超過 75% (0.75) 的工作日通勤到\n美國工作，則您被視為定期通勤。\n為此，「通勤」是指 24 小時期間上班和回\n家。「工作日」是指您在美國或加拿大或墨西\n哥工作的日期。「工作時間」指從當年您實際\n在美國工作的第一天開始，到您實際在美國工作\n的當年最後一天結束的時間段。如果您的工作要\n求您僅以季節性或週期性為基礎在美國工作，您\n的工作期從您在美國工作的季節或週期的第一天\n開始，到最後一天結束您在美國工作的季節或週\n期。您可以在一個日曆年中擁有多個工作期，並\n且您的工作期可以從一個日曆年開始並在下一個\n日曆年結束。\n範例。 Maria Perez 在墨西哥居住，在 \nCompañía ABC 墨西哥辦事處工作, 但是從 2 月 \n1 日到 6 月 1 日，臨時分配到該公司在美國的辦\n公室。 6 月 2 日，Maria 恢復在墨西哥的工作。\n在 69 個工作日里，Maria 每天早晨從墨西哥的\n家，通勤到 Compañía ABC 在美國的辦事處。\n每天晚上回到墨西哥的家。 Maria 在該公司的\n墨西哥辦事處工作 7 個工作。就實際居住測試\n而言，Maria 未計算其通勤到美國工作的日期，\n因為這些日期超過其在工作期間工作日的 75% \n(0.75)（其在美國的 69 個工作日，除以其工作\n期間的 76 個工作日，等於 90.8%）。\n在途天數。不要計算您在美國的時間少於 24 \n小時並且您在美國以外的兩個地方之間過境的天\n數。如果您從事與完成前往國外目的地的旅行有\n重大關聯的活動，則您被視為在過境。例如，如\n果您在美國的機場之間旅行以換乘前往國外目的\n地的飛機，您將被視為在過境。但是，如果您在\n美國參加商務會議，則不會被視為過境。即使會\n議在機場舉行，也是如此。\n機組人員。請勿將您作為在美國與外國或美國\n領土之間進行運輸的外國船隻（船或輪船）的正\n式船員暫時留在美國的天數計算在內。但是，如\n果您當時在美國以其他方式從事任何貿易或業\n務，則此例外情況不適用。\n醫療疾病。請勿計算您打算離開美國但由於您\n在美國期間出現的醫療疾病或問題而無法離開美\n國的天數。您是否打算在特定日期離開美國取決\n於所有事實和情況。例如，如果您訪問美國的目\n的可以在不足以讓您有資格參加實際居住測試的\n時間段內完成，您就可以確定您打算離開。但\n是，如果您需要更長的時間來完成您的訪問目\n的，並且該時間段使您有資格進行實際居住測\n試，則您將無法在該延長期限結束前確定離開美\n國的意圖。\n如果個人被判定為精神上無行為能力，則可\n以通過分析該人在被判定為精神上無行為能力之\n前的行為模式來確定其有意離開美國的證據。\n如果您有資格因健康狀況而排除在場天數，\n您必須向國稅局申報一份完整填寫的《表格\n8843》。請參閱後文的《表表格格 8843》的內容。\n在以下情況下，您不能排除在美國逗留的任\n何天數。\n• 您最初被禁止離開，然後可以離開，但在\n合理期限之後留在美國以安排離開。\n• 您返回美國治療之前逗留期間出現的醫療\n狀況。\n• 該病症在您抵達美國之前就已存在，並且\n您已知曉該病症。當您進入美國時，您是\n否需要對該病症進行治療並不重要。\n免稅個人。請勿計算您是免稅個人的天數。關\n於「免稅個人」一詞，指得不是免於美國稅收\n的人，而是指下列類別中的任何人。\n• 持有「A」或「G」類簽證作為外國政府\n相關個人臨時居住在美國的個人，持有 \n「A-3」或「G-5」簽證的個人除外。\n• 持有「J」或「Q」類簽證在美國臨時逗\n留並基本上符合簽證要求的教師或實習\n生。\n• 持有「F、」「J、」「M」或「Q」類\n簽證在美國臨時逗留並基本上符合簽證要\n求的學生。\n• 臨時出現在美國參加慈善體育賽事的職業\n運動員。\n接下來將討論這四個類別中每一個類別的具\n體規則（包括關於您將成為免稅個人的時間長度\n的任何規則）。\n與外國政府相關的個人。與外國政府相關\n的個人是暫時在美國的個人（或個人的直系親\n屬）：\n• 作為國際組織的全職員工，\n• 由於外交身份，或\n• 由於財政部長判定代表全職外交或領事身\n份的簽證（授予合法永久居留權的簽證除\n外）。\n備註。無論您在美國的實際時間長短，您\n都被視為暫時在美國。\n國際組織是美國總統透過行政命令指定有權\n享有國際組織法中描述的特權、豁免權和免責權\n的任何公共國際組織。如果個人的工作時間表符\n合組織的標準全職工作時間表，則該個人是全職\n員工。\n如果個人符合下列條件，則被認為具有全職\n外交或領事身份：\n• 已獲得美國認可的外國政府認可，\n• 意圖在美國期間主要為該外國政府從事官\n方活動，並且\n• 已被總統、國務卿或領事官員承認有權享\n有該地位。\n直系親屬包括個人的配偶和未婚子女（無論\n是血緣還是領養），但前提是配偶或未婚子女的\n簽證身份來自並依賴於免稅個人的簽證類別。未\n婚子女僅在下列情況下才包括在內：\n• 未滿 21 歲，\n• 定期居住在免稅個人的家庭中，並且\n• 不是另一個家庭的成員。\n備註。一般來說，如果您是持有「A」或 \n「G」類簽證居留在美國，您被視為與外國政府\n相關的個人（具有全職外交或領事身份）。您居\n住的任何天數在實際居住測試中都不納入計算。\n家政人員例外。如果您是持有「A-3」或 \n「G-5」類簽證作為外國政府或國際組織官員的\n私人員工、服務員或家政人員居留在美國，您不\n被視為與外國政府相關的個人，並且必須將您在\n美國在實質存在測試上計算所有天數。\n教師和實習生。教師或實習生是指學生以\n外的個人，他們持有「J」或「Q」類簽證並\n基本上符合簽證要求暫時居留在美國。如果您沒\n有從事美國移民法禁止並可能導致失去您的簽證\n身份的活動，則您被認為已基本符合簽證要求。\n這還包括豁免教師和實習生的直系親屬。請\n參閱前文的「直系親屬，」該內容載於外外國政府\n府相關關人人員。\n如果您在前 6 個日曆年中的任何 2 個日曆年\n中作為教師、實習生或學生獲得豁免資格，您在 \n2023 年將不會成為作為教師或實習生的免稅個\n人。然而，如果滿足下列所有條件，您將被視為\n免稅個人。\n• 在前 6 個日曆年中的任何 3 年（或更少）\n期間，您作為教師、實習生或學生被豁\n免。\n• 外國僱主在 2023 年支付了您的所有薪酬。\n• 在過去 6 年中的任何一年中，您都曾作為\n教師或實習生居留在美國。\n• 在您作為教師或實習生在美國工作的前 6 \n年中，外國僱主每年支付您的所有薪酬。\n外國僱主包括美國實體在外國或美國領土的辦公\n室或營業地點。\n如果您有資格作為教師或實習生排除存在天\n數，您必須向國稅局申報一份完整填寫的《表\n格 8843》。請參閱後文的《表表格格 8843》的內\n容。\n範例。 Carla 作為持有「J」類簽證的教\n師，在本年臨時居住在美國。外國雇主向其支付\n本年的報酬。 Carla 被視為前 2 年的免稅教師，\n但外國雇主並未支付其報酬。因為 Carla 在過去\n6 年中至少 2 年作為教師獲得豁免，所以其不被\n視為本年度的免稅個人。\n如果 Carla 過去 2 年的薪酬是由外國僱主支\n付的，那麼 Carla 在當年將成為免稅個人。\n學生。學生是指任何持有「F、」「J、」 \n「M」或「Q」類簽證並基本上符合簽證要求\n暫時居留在美國的個人。如果您沒有從事美國移\n民法禁止並可能導致失去您的簽證身份的活動，\n則您被認為已基本符合簽證要求。\n4\n第1 章\n非稅法定義的居民還是稅法定義的居民？\n刊物 519 (2023)\n", "這還包括豁免學生的直系親屬。請參閱前文\n的「直系親屬」，該內容載於外外國政府府相關關人人\n員。\n如果您在超過 5 個日曆年的任何時間內作為\n教師、實習生或學生獲得豁免，您在 2023 年將\n不會被視為免稅個人，除非您滿足下列兩個要\n求。\n• 您證明您不打算永久居住在美國。\n• 您基本上符合簽證要求。\n在判定您是否已證明有意在美國永久居住時\n要考慮的事實和情況包括但不限於下列內容。\n• 您是否與外外國保持更緊緊密密的連連結結（後文討\n論）。\n• 您是否已採取積極措施將您的身份從非移\n民更改為合法永久居民，如後文外外國保持\n更緊緊密密的連連結結所述。\n如果您有資格排除作為學生的居留天數，您\n必須向國稅局申報完整填寫的《表格 8843》。\n請參閱後文的《表表格格 8843》的內容。\n職業運動員。臨時在美國參加慈善體育賽\n事的職業運動員屬於免稅個人。慈善體育賽事是\n滿足下列條件的賽事。\n• 主要目的是使符合資格的慈善組織受益。\n• 全部淨收益都用於慈善事業。\n• 幾乎所有的工作都是由義工完成。\n在計算在美國停留的天數時，您只能排除您\n實際參加體育賽事的天數。您不能排除您在美國\n為賽事練習、執行與賽事相關的促銷或其他活動\n或在賽事之間旅行的日子\n如果您有資格排除作為職業運動員的居留天\n數，您必須向國稅局申報一份完整填寫的《表\n格 8843》。請參閱後文的《表表格格 8843》的內\n容。\n《表格 8843》。如果您因為屬於下列任何類\n別而排除在美國的逗留天數，您必須申報一份完\n整填寫的《表格 8843》。\n• 由於健康狀況或問題，您無法按計劃離開\n美國。\n• 您持有「J」或「Q」類簽證暫時在美國\n擔任教師或實習生。\n• 您持有「F、」「J、」「M」或「Q」 \n類簽證暫時在美國擔任學生。\n• 您是一名職業運動員，參加慈善體育賽\n事。\n請將《表格 8843》夾附在您 2023 年的所得\n稅表。如果您不必申報納稅申報表，請將《表格\n8843》發送到下列地址。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n您必須在申報《表格 1040-NR》的截止日期\n前申報《表格 8843》。申報截止日期載於第第 7 章\n章所述。如果您需要申報《表格 8843》並且您\n沒有及時申報《表格 8843》，您就無法排除您\n作為職業運動員或因為您在美國期間出現醫療疾\n病而在美國的日子。如果您可以透過明確且令人\n信服的證據表明您採取了合理的行動來瞭解申報\n要求和遵守這些要求的重要步驟，則這不適用。\n與外國保持緊密的連結\n即使您滿足了實際居住測試的要求，如果您符合\n下列條件，您也可以被視為非稅法定義的居民：\n• 一年中在美國居留的時間少於 183 天，\n• 在該年度期間在外國保有納稅居所，並且\n• 在該年度對一個外國有著比對美國更緊密\n的連結，並且在該國保有納稅居所（除非\n您與兩個外國有更密切的連結，後文會討\n論）。\n與兩個外國的有著更加緊密的連結。如果您滿\n足下列所有條件，則可以證明您與兩個外國（但\n不超過兩個）有更密切的連結。\n• 您從該年度的第一天就開始在一個外國保\n有一個納稅居所。\n• 您在這一年當中將您的納稅居所搬到了第\n二個外國。\n• 在今年餘下的時間裡，您繼續在第二個外\n國保有納稅居所。\n• 在您在該外國維持納稅居所期間，您與每\n個外國的連結皆比與美國的連結更緊密。\n• 根據任一外國的稅法，您在整年中均須作\n為居民納稅，或者針對您在每個外國維持\n納稅居所的時間，在兩個外國均須做為居\n民納稅。\n稅務居所。您的納稅居所是您主要營業地點、\n工作地點或工作崗位的整體區域，不論您的家庭\n住宅位於何處。您的納稅居所是您作為員工或自\n顧人士永久或無限期工作的地方。如果由於工作\n性質，您沒有固定的或主要的營業地點，那麼您\n的納稅居所就是您經常居住的地方。如果您不屬\n於這兩個類別中的任何一個，您將被視為流動人\n口，您工作的地方就是您的納稅居所。\n為了判定您是否與外國有更密切的連結，您\n的納稅居所還必須在整個當年都存在，並且必須\n位於您聲稱與其有更緊密連結的同一個外國。\n外國。在判定您是否與外國有更緊密的連結\n時，「foreign country (外國)」一詞代表的\n是：\n• 聯合國或美國以外的政府主權下的任何領\n土，\n• 外國的領海（根據美國法律判定），\n• 與外國領海相鄰且外國根據國際法享有勘\n探和開發自然資源的專屬權利的海底區域\n的海床和底土，以及\n• 美國的領土。\n建立緊密的連結。如果您或國稅局判定您與外\n國的連結比與美國的連結更緊密，則您將被視為\n與外國的連結比美國更緊密。在判定您與外國的\n連結是否比與美國更重要時，要考慮的事實和情\n況包括但不限於下列內容。\n1. 您在表格和文件上指定的居住國。\n2. 您申報的正式表格和文件的類型，例如\n《表格 W-9》、《表格 W-8BEN》，或者 \n《表格 W-8ECI》。\n3. 您在下列事項的地點：\n• 您的永久住址、\n• 您的家庭；\n• 您的個人物品，例如汽車、家具、衣\n服和珠寶；\n• 您目前的社會、政治、文化、專業或\n宗教信仰；\n• 您的商業活動（構成您的納稅家園的\n活動除外）；\n• 您持有駕照的司法管轄區；\n• 您投票的司法管轄區；以及\n• 您捐款的慈善組織。\n無論您的永久居所是房屋、公寓還是帶家具的房\n間，這都無關緊要。您是否租用或擁有它也無關\n緊要。然而，重要的是，您能夠隨時且持續地使\n用您的家，而不僅僅是短期逗留。\n當您無法建立更緊密的連結時。如果下列任一\n情況適用，您不能聲稱您與外國有更緊密的連\n結。\n• 您在該年度內親自申請或採取其他措施將\n您的身份更改為永久居民；或者\n• 您在本年度有一個等待調整身份的申請。\n將您的身份更改為永久居民身份的步驟包括但不\n限於申報下列表格。\n• 《表格 I-508 —— 申請放棄特定權利、特\n權、豁免權和免責權》。\n• 《表格 I-485 —— 申請註冊永久居留或調\n整身份》。\n• 《表格 I-130 —— 外籍親屬申請書》。\n• 《表格 I-140 —— 外籍勞工移民申請》。\n• 《表格 ETA-9089 —— 永久就業證明申\n請》。\n• 《表格 ETA-9089, 附錄 A》。\n• 《表格 DS-230 —— 申請移民簽證和外國\n人登記》。\n《表格 8840》。您必須在所得稅表中隨附完\n整填寫的《表格 8840》，以申領您與一個或多\n個外國有更緊密的連結。\n如果您不無須申報納稅申報表，請發送表格\n至：\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n您必須在申報《表格 1040-NR》的截止日期\n前申報《表格 8840》。申報截止日期載於後文\n的第第 7 章章。\n如果您不及時申報《表格 8840》，您就無\n法聲稱與外國有更緊密的連結。如果您可以透過\n明確且令人信服的證據表明您採取了合理的行動\n來瞭解申報要求和遵守這些要求的重要步驟，則\n這不適用。\n稅務協定的影響\n雙身份居民。此處給出的用於判定您是否為美\n國居民的規則不會凌駕於稅務協定對居住的定\n義。如果您是雙身份居民納稅人，您仍然可以根\n據所得稅條約申請稅務優惠。雙身份居民納稅人\n是美國和另一個國家/地區在該國家/地區的稅法\n規定下都屬於居民的納稅人。兩國之間的所得稅\n條約必須包含一項條款，規定解決衝突的居住要\n求（平分決勝規則）。如果您根據稅務協定被視\n為外國居民，則在計算您的美國所得稅時，您將\n被視為非稅法定義的居民。出於計算稅款以外的\n目的，您將被視為美國居民。例如，此處討論的\n規則不會影響您的居住時間期間，如同後文的具\n具有雙雙重居居民民身身份份的外外國人人討論的內容。\n備註。在某些情況下，當個人根據相關租稅\n協定中的打破平局規則被視為非稅法定義居民\n時，可能會觸發第 877A 條的棄籍稅。參見下文\n的棄棄籍稅稅。\n需報告的資訊。如果您是雙身份居民納稅人並\n且您申領協定優惠，您必須使用隨附《表格\n8833》的《表格 1040-NR》申報納稅申報表，\n並作為非稅法定義的居民計算稅款。雙身份居民\n納稅人也可能有資格獲得美國主管當局的援助。\n請參閱 2015-35 I.R.B. 236 的 2015-40 稅收條\n款\n，\n該\n內\n容\n可\n在\n \nIRS.gov/irb/\n2015-35_IRB#RP-2015-40 （英文文）或發佈其更\n新內容的地方取得。\n請參閱第 9 章的報報告申領領的協定定優惠以瞭解\n更多關於報告申領的協定優惠的資訊。\n刊物 519 (2023)\n第1 章\n非稅法定義的居民還是稅法定義的居民？\n5\n", "來自巴巴多斯、匈牙利和牙買加的特定學生和實\n習生。根據美國與巴巴多斯、匈牙利和牙買加\n簽訂的美國所得稅條約，來自這些國家的非居民\n外籍學生以及來自牙買加的實習生可能有資格在\n美國稅收目的上選擇被視為稅法定義的居民。請\n參閱第第 901 號號刊物（英文文）以瞭解更多資訊。\n如果您有資格參加選擇這麼做，您可以透過申報\n《表格 1040》並將簽署的選擇聲明附在您的納\n稅申報表中來實現。本刊物中描述的有關稅法定\n義的居民的規則適用於您。一旦做出選擇，只要\n您仍然符合資格，就一直適用，並且您必須獲得\n美國主管當局的許可才能終止這項選擇。\n備註。自 2023 年 1 月 8 日起，美國與匈牙\n利之間的租稅協定已根據協定的終止條款終止。\n因此，從 2024 年 1 月 1 日開始的納稅年度，來\n自匈牙利的學生和受訓人員將不再享有此選擇。\n請參考上文新內容下的終終止與與匈匈牙牙利利的 1979 年稅\n稅務務協定定。。\n具有雙重居民身份的外國人\n在同一納稅年度，您既可以是非稅法定義的居\n民，也可以是稅法定義的居民。這通常發生在您\n抵達或離開美國的那一年。具有雙身份的外國人\n應請參閱第第 6 章章以瞭解在雙身份稅務年度申報\n納稅申報表的資訊。\n居住第一年\n如果您在該日曆年是美國居民，但在前一個日曆\n年的任何時間您都不是美國居民，則您僅在從居\n住開始日期開始的日曆年部分期間是美國居民。\n在此日期之前的部分時間內，您是非稅法定義居\n民。\n實際居住測試下的居住開始日期。如果您滿足\n某個日曆年的實際居住測試，您的居住開始日期\n通常是您在該日曆年中在美國的第一天。然而，\n如果您在美國的日子中能證明下列事項，您毋須\n計算在美國的天數，最多 10 天：\n• 您與外國的連結比與美國的連結更緊密，\n並且\n• 您的納稅居所在那個外國。\n請參閱前文的外外國保持更緊緊密密的連連結結的內容。\n在判定您是否可以排除最多 10 天時，適用\n下列規則。\n• 只要所有期間的總天數不超過 10 天，您就\n可以從多個居留期間中排除天數。\n• 如果不能排除連續居留天數中的所有天\n數，則不能排除該時間段內的任何天數。\n• 雖然您可以在判定您的居住開始日期時排\n除最多 10 天的居住天數，但在判定您是否\n滿足實質性居住測試時，您必須包括這些\n天數。\n範例。 Ivan Ivanovich 是俄羅斯公民。 \nIvan 於 2023 年 1 月 6 日首次來到美國參加商務\n會議，並於 2023 年 1 月 10 日返回俄羅斯。 \nIvan 的稅務住所仍在俄羅斯。 2023 年 3 月 1 \n日，Ivan 搬到美國，當年剩餘時間居住在這\n裡。 Ivan 能夠在 2023 年 1 月 6 日至 10 日與俄\n羅斯建立更密切的聯繫。因此，Ivan 的居住開\n始日期為 2023 年 3 月 1 日。\n需要聲明才能排除最多 10 天的居留天數。 \n在居住開始日期方面，您如果要排除在美國居留\n的天數（最多 10 天），則您必須向國稅局申報\n一份聲明。您必須在此聲明上簽名並註明日期，\n並附上一份聲明，表明該聲明是受偽證罪的前提\n下做出的。該聲明必須包含下列資訊（如適\n用）。\n• 您的姓名、地址、美國報稅識別號碼 (TIN)\n（如有）和美國簽證號碼（如有）。\n• 您的護照號碼和簽發護照的國家的名稱。\n• 聲明適用的納稅年度。\n• 您在該年度中在美國的第一天。\n• 您在計算您的居住第一天時排除的日期。\n• 有足夠的事實證明您在排除的期間內一直\n在外國居住並與外國有更緊密的連結。\n將所需的申明隨附在您的所得稅表中。如果\n您無須申報納稅申報表，請將聲明寄送到下列地\n址。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n您必須在申報《表格 1040-NR》的截止日期\n前遞交聲明。申報截止日期載於第第 7 章章所述。\n如果您沒有按照上述說明申報所需的聲明，\n您則無法申領您與一個或多個外國有更緊密的連\n結。因此，您居住的第一天將是您在美國的第一\n天。如果您可以透過明確且令人信服的證據表明\n您採取了合理的行動來瞭解申報聲明的要求以及\n遵守這些要求的重要步驟，則這不適用。\n綠卡測試下的居住開始日期。如果您在一個日\n曆年中的任何時間滿足了綠卡測試的要求，但沒\n有滿足該年度的實際居住測試的要求，則您的居\n住開始日期是您在該年度在美國作為合法永久居\n民的第一天。\n如果您同時滿足實際居住測試和綠卡測試的\n要求，則您的居住開始日期是您在該年度根據實\n際居住測試居留在美國的第一天或作為合法永久\n居民在美國居住的第一天中（以較早者為準）。\n前一年的居留情形。如果您在前一個日曆年的\n任何部分是美國居民，並且您在當年的任何部分\n都是美國居民，則您將在當年年初被視為美國居\n民。無論您在實際居住測試還是綠卡測試下屬於\n居民，這都適用。\n範例。 Robert Bach 是瑞士公民。 Robert \n於 2022 年 5 月 1 日首次以稅法定義居民身份來\n到美國，並一直到 2022 年 11 月 5 日才返回瑞\n士。 Robert 於 2023 年 3 月 5 日，以合法永久\n居民身份返回美國，目前仍居住在美國。在 \n2023 日曆年，Robert 美國居住權視為從 2023 \n年 1 月 1 日開始，因為 Robert 在 2022 日曆年\n符合居民資格。\n第一年的選擇\n如果您未滿足 2022 年或 2023 年的綠卡測試或\n實際居住測試，並且您沒有選擇在 2022 年的部\n分時間被視為居民，但您滿足了 2024 年的實際\n居住測試，您可以選擇在 2023 的部分時間被視\n為美國居民。如要做出此選擇，您必須：\n1. 2023 年在美國至少連續居住 31 天，並且\n2. 從 31 天期間的第一天開始到 2023 年的最\n後一天結束，在美國至少居留75% 的天\n數。出於此 75% 的要求，您最多可以將離\n開美國的 5 天視為在美國居住的天數。\n計算上述 (1) 和 (2) 中的居住天數時，請勿\n計算前文在美美國居居住住的天天數數討論的您在任何例\n外情況下的美國的天數。\n如果您做出首年選擇，您的 2023 年居住開\n始日期是您用於獲得選擇資格的最初 31 天期間 \n（如上文 (1) 所述）的第一天。在今年剩餘的時\n間裡，您將被視為美國居民。如果您的居住時間\n超過 31 天，並且您在每個期間都滿足上述條件 \n(2)，則您的居住開始日期是第一個 31 天期間的\n第一天。如果您的居住時間超過 31 天，但您僅\n在之後的 31 天期間滿足上述條件 (2)，則您的\n居住開始日期是之後 31 天期間的第一天。\n備註。您不需為已婚身份即可做出此選\n擇。\n範例 1 Juan DaSilva 是菲律賓公民。 Juan \n於 2023 年 11 月 1 日首次來到美國，並在美國\n居住連續 31 天（從 2023 年 11 月 1 日到 12 月 \n1 日）。 Juan 於 12 月 1 日返回菲律賓，於\n2023 年 12 月 17 日又回到美國。 Juan 在當年\n剩餘時間裡一直待在美國。 2024 年期間，Juan \n通過實際居住測試，成為稅法定義居民。 Juan \n因為在 2023 年在美國連續居住 31 天（從 11 月 \n1 日至 12 月 1 日），在美國居住時間佔從 31 天\n期間的第一天后（包含當天）日期至少 75% \n(0.75)（在美國居住共 46 天，除以從 11 月 1 日\n至 12 月 31 日期間 61 天，等於 75.4% \n(0.754)），所以 Juan 可以為 2023 年作出首年\n選擇。如果 Juan 作出首年選擇，Juan 的居住\n權開始日期將為 2023 年 11 月 1 日。\n範例 2 事實與範例 1 相同，只是 Juan 在 \n12 月 24 日、25 日、29 日、30 日和 31 日不在\n美國。Juan 可以為 2023 年做出首年選擇，因\n為就 75% (0.75) 的要求而言，最多 5 天的離開\n可被視為居住天數。\n做出 2023 年首年選擇所需的聲明。您必需\n在《表格 1040》或《表格 1040-SR》附上一份\n聲明，才能做出 2023 年的首年選擇。該聲明必\n需包含您的姓名和地址，並指定以下內容。\n• 您正在為 2023 年做出首年選擇。\n• 您在 2022 年不是居民。\n• 您在 2024 年是實際居住測試下的居民。\n• 2024 年在美國居住的天數。\n• 您在 2023 年在美國的 31 天居住期間和連\n續居住期間的日期。\n• 您在 2023 年期間離開美國的一個或多個日\n期，您將其視為居住天數。\n在您通過 2024 年的實際居住測試之前，您不能\n遞交《表格 1040》或《表格 1040-SR》或聲\n明。如果您截至 2024 年 4 月 15 日仍未通過\n2024 年的測試，您可以請求將遞交 2023 年 \n《表格 1040》或《表格 1040-SR》的時間延長\n至您通過該測試後的一段合理期間。欲請求將報\n稅延長至 2024 年 10 月 15 日，請使用《表格\n4868》。您可以遞交紙質表格或使用《表格\n4868》說明中闡述的電子方式申報。您應該透\n過此延期支付您預計在 2023 年積欠的稅額，如\n同您整年都是非稅法定義的居民。您可以使用 \n表格《表格 1040-NR》來計算稅額。在《表格\n4868》上輸入稅額。如果您未支付應付稅額，\n您將被收取在您正常報稅截止日期之前未支付的\n任何稅額的利息，並且您可能會因逾期付款而遭\n罰款。\n一旦您做出首年選擇，未經國稅局核准不得\n撤銷。\n如果您未依照此處討論的程序進行首年選\n擇，您將在 2023 年全年被視為非稅法定義的居\n民。然而，如果您可以透過明確且令人信服的證\n據表明您採取了合理的行動來瞭解申報程序和遵\n守該程序的重要步驟，則這不適用。\n選擇稅法定義的居民身份\n如果您是雙重身份的外籍人士，並且滿足以下所\n有條件，則您可以選擇全年被視為美國居民。\n• 您在年初是非稅法定義的居民。\n6\n第1 章\n非稅法定義的居民還是稅法定義的居民？\n刊物 519 (2023)\n", "• 您在年底時是稅法定義的居民或美國公\n民。\n• 您在年底與美國公民或稅法定義的居民結\n婚。\n• 您的配偶與您一起做出選擇。\n這包含您和您的配偶在納稅年度開始時都是非稅\n法定義的居民，而在納稅年度結束時，您和您的\n配偶都是稅法定義的居民的情況。\n備註。如果您年度結束時單身，則不能做\n出這個選擇。\n如果您做出此選擇，則以下規則適用。\n• 出於所得稅目的，您和您的配偶全年都被\n視為美國居民。\n• 您和您的配偶會被課徵境外所得稅。\n• 您和您的配偶必需為所選年份遞交合併申\n報表。\n• 即使您分居、離婚或再婚，您和您的配偶\n都不能在往後的納稅年度做出此選擇。\n• 第 6 章中針針對對雙雙重身身份份納納稅稅人人的特殊說明\n和限制不適用於您。\n備註。如果在納稅年度結束時，配偶一方\n是非稅法定義的居民，而另一方是美國公民或居\n民，則可以進行類似的選擇。請參閱後文的非非居\n居民民配偶被被視視為居居民民。如果您之前做出了該選擇\n並且仍然有效，則您無需做出此處說明的選擇。\n做出選擇。您應在您選擇的年份的合併申報表\n中附上一份由配偶雙方簽署的聲明。該聲明必需\n包含下列資訊。\n• 宣告您們雙方有資格做出選擇，並選擇在\n整個納稅年度被視為美國居民。\n• 每個配偶的姓名、地址和 TIN （社會安全\n號碼（SSN）或個人報稅識別號碼 \n（ITIN））。（如果一個配偶去世，請包\n含為已故配偶做出選擇的人的姓名和地\n址。）\n您通常在遞交合併申報表時做出此選擇。然\n而，您也可以透過遞交《表格 1040-X 》、 \n《修改過的美國個人所得稅表》來做出選擇。附\n上《表格 1040》或《表格 1040-SR》，並輸入\n「修改過的版本」在修訂報稅表頂部。如果您\n選擇修改申報表，您和您的配偶也必需修改您在\n做出選擇的那一年之後可能遞交的任何申報表。\n您通常必需在遞交原始美國所得稅申報表之\n日起 3 年內，或您當年繳納所得稅之日起 2 年\n內遞交修訂後的合併申報表，以較晚者為準。\n居住最後一年\n如果您在 2023 年是美國居民，但在 2024 年的\n任何時候都不是美國居民，那麼您在居住終止日\n期後不再是美國居民。您的居住終止日期是 \n2023 年 12 月 31 日，除非您有資格獲得後文討\n論的較早日期。\n較早的居住終止日期。您可能有資格獲得早於\n12 月 31 日的居住終止日期。這個日期是：\n1. 如果您通過了實際居住測試，即 2023 年時\n您實際居住在美國的最後一天；\n2. 如果您通過綠卡測試，即 2023 年時您不再\n是美國合法永久居民的第一天；或\n3. 如果您同時滿足這兩個測試，即 (1) 或 (2) \n中的較晚者。\n備註。根據適用的打破平局規則條款在另一\n個國家申請居民身份，也可能導致居住終止日期\n早於 12 月 31 日。\n只有在以下情況下，您才可以使用本日期：\n2023 年剩餘時間裡，您的納稅住所在外國，您\n與該外國的關係更為密切。參見上文外外國保持更緊\n緊密密的連連結結。\n不再是合法永久居民的長期居民 (LTR) \n受到特別報告和稅收規定的規限。請參\n閱第 4 章的棄棄籍稅稅的內容。\n終止居住。若要了解您居住終止日期相關\n資訊，請參閱前長長期居居民民該內容載於第 4 章的 \n2008 年 6 月 16 日後棄籍的內容。\n最低限度居住。如果您因為實際居住測試而成\n為美國居民，並且您有資格使用較早的居住終止\n日期，則您可以在判定居住終止日期時排除最多\n10 天在美國的實際居住。在判定您是否可以排\n除最多 10 天時，適用下列規則。\n• 只要所有期間的總天數不超過 10 天，您就\n可以從多個居留期間中排除天數。\n• 如果不能排除連續居留天數中的所有天\n數，則不能排除該時間段內的任何天數。\n• 雖然您可以在判定您的居住終止日期時排\n除最多 10 天的居住天數，但在判定您是否\n滿足實質性居住測試時，您必需包括這些\n天數。\n範例。 Lola Bovary 是馬耳他公民。 Lola \n於 2023 年 3 月 1 日首次來到美國，居住到\n2023 年 8 月 25 日。 2023 年 12 月 12 日，Lola \n來美國度假，2023 年 12 月 16 日返回馬耳他。 \nLola 從 2023 年 8 月 25 日離開美國開始，能夠\n在 2023 年剩餘時間內與馬耳他建立更密切的聯\n繫。 Lola 是通過實質居住測試的居民，因為 \nLola 在美國居住了 183 天（3 月 1 日至 8 月 25 \n日期間 178 天，外加 12 月的 5 天）。但是，\nLola 在確定其居住終止日期時，可以將其 12 月\n訪問美國的時間排除在外，因此 Lola 的居住終\n止日期為 2023 年 8 月 25 日。\n第二年居住。如果您在 2024 年的任何期間是\n美國居民，並且您在 2023 年的任何期間是美國\n居民，那麼您將在 2023 年底之前被視為居民。\n這適用於您在 2023 年與外國保持更緊密的連結\n的情況，以及您是否為通過實際居住測試或綠卡\n測試的居民。\n確立您的居住終止日期所需的聲明。您必需向\n國稅局遞交一份聲明，以確立您的居住終止日\n期。您必需在此聲明上簽名並註明日期，並附上\n一份聲明，表明該聲明是受偽證罪的前提下做出\n的。該聲明必需包含下列資訊（如適用）。\n• 您的姓名、地址、美國 TIN（如有）和美國\n簽證號碼（如有）。\n• 您的護照號碼和簽發護照的國家的名稱。\n• 聲明適用的納稅年度。\n• 您在該年度中在美國的最後一天。\n• 足夠的事實證明您在美國居住一年中的最\n後一天後，或在放棄或撤銷您的合法永久\n居民身份後，在外國維持您的稅務居所並\n且與外國有更緊密的連結。\n• 您的合法永久居民身份被放棄或撤銷的日\n期。\n• 足夠的事實（包含相關文件的副本）證明\n您的合法永久居民身份已被放棄或撤銷。\n• 如果您可以排除天數，如前文所述的最最低低限\n限度度居居住住，包含您排除的日期和足夠的事\n實，以證明您在排除期間內維持了稅務居\n所，並且與外國有更緊密的連結。\n將所需的申明隨附在您的所得稅表中。如果\n您無需申報納稅申報表，請將聲明寄送到下列地\n址：\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\nCAUTION\n!\n您必需在申報《表格 1040-NR》的截止日期\n或之前遞交該聲明。申報截止日期載於第第 7 章\n章。\n如果您沒有按照上述說明申報所需的聲明，\n您則無法申領您與一個或多個外國有更緊密的連\n結。如果您可以透過明確且令人信服的證據表明\n您採取了合理的行動來瞭解申報聲明的要求以及\n遵守這些要求的重要步驟，則這不適用。\n非稅法定義居民配偶視為稅\n法定義居民\n如果在您的納稅年度結束時，您已婚且夫妻其一\n是美國公民或稅法定義的居民，而另一是非稅法\n定義的居民，則您可以選擇將非居民配偶視為美\n國居民。這包含在納稅年度開始時夫妻其一是非\n稅法定義的居民，但在年末是稅法定義的居民，\n而另一在年末是非稅法定義的居民的情況。\n如果您做出此選擇，您和您的配偶在您整個\n納稅年度的所得稅中都被視為居民。您和您的配\n偶都不能根據任何租稅協定要求不是美國居民。\n您們都會被課徵境外所得稅。您必需為您做出選\n擇的那一年遞交一份合併所得稅申報表，但您和\n您的配偶可以在往後的幾年中遞交合併或單獨的\n納稅申報表。\n如果您根據本規定進行合併申報，則第\n6 章的雙重身份納稅人的特殊說明和限\n制不適用於您。\n範例。 Bob 和 Sharon Williams 結婚了，\n他們在年初都是非稅法定義的居民。6 月，Bob \n成為稅法定義的居民，並在今年剩餘的時間裡維\n持居民身份。Bob 和 Sharon 都選擇在他們的合\n併申報表中附上一份聲明，將其視為稅法定義的\n居民。Bob 和 Sharon 必需為他們做出選擇的那\n一年遞交合併申報表，但他們可以為以後的年份\n遞交合併申報表或單獨申報表。\n如何做出選擇\n在選擇適用的第一個納稅年度的合併申報表中附\n上一份由配偶雙方簽署的聲明。應該包含下列資\n訊。\n• 宣告在您納稅年度的最後一天，夫妻其一\n是非稅法定義的居民，而另一名是美國公\n民或稅法定義的居民，並且您選擇在整個\n納稅年度被視為美國居民。\n• 每個配偶的姓名、地址和 TIN。（如果一個\n配偶去世，請包含為已故配偶做出選擇的\n人的姓名和地址。）\n修改申報表。您通常在遞交合併申報表時做出\n此選擇。然而，您也可以透過在《表格\n1040-X》上遞交合併修正申報表來做出選擇。\n附上《表格 1040》或《表格 1040-SR》，並在\n在修訂報稅表頂部輸入「修訂版」。如果您選\n擇修改申報表，您和您的配偶也必需修改您在做\n出選擇的那一年之後可能遞交的任何申報表。\n您通常必需在遞交原始美國所得稅申報表之\n日起 3 年內，或您當年繳納所得稅之日起 2 年\n內遞交修訂後的合併申報表，以較晚者為準。\n暫停選擇\n如果配偶雙方在納稅年度的任何時間都不是美國\n公民或稅法定義的居民，則在任何納稅年度（在\n您做出選擇的納稅年度之後）都將暫停選擇被視\n為稅法定義的居民。這表示，如果任何一方符合\n第 7 章中討論的非稅法定義的居民的申報要\nCAUTION\n!\n刊物 519 (2023)\n第1 章\n非稅法定義的居民還是稅法定義的居民？\n7\n", "求，則每個配偶都必需在該年度單獨申報為非非稅\n稅法法定定義的居居民民。\n範例。 Dick Brown 在 2020 年 12 月 31 日\n是稅法定義居民；並與非稅法定義居民 Judy 結\n婚。他們選擇將 Judy 視為稅法定義居民，並提\n交 2020 年和 2021 年共同所得稅報稅表。 2022 \n年 1 月 10 日，Dick 成為非稅法定義居民。在\n此期間，Judy 一直是非稅法定義的居民。由於\nDick 在 2022 年的部分時間裡是稅法定義居民，\n所以 Dick 和 Judy 二人可以提交該年度的聯合\n或單獨報稅表。但是，由於 Dick 和 Judy 在 \n2023 年的任何時候均不是稅法定義居民，所以\n他們的選擇在那一年被暫停。如果其中任何一方\n符合第 7 章中討論的非非稅稅法法定定義的居居民民的申報\n要求，則他們必需作為非稅法定義的居民單獨\n遞交 2023 年的申報表。如果 Dick 在 2024 年再\n次成為稅法定義的居民，他們的選擇將不再被暫\n停。\n結束選擇\n一旦做出選擇，被視為居民的選擇適用於所有往\n後的年度，除非被暫停（如同前文在暫停選擇\n中的說說明明）或以下列其中一種方式結束。\n如果選擇以下列其中一種方式結束，則配偶\n雙方都不能在往後的任何納稅年度做出此選擇。\n1. 撤銷。配偶任何一方都可以撤銷對任何納\n稅年度的選擇，前提是在該納稅年度的納\n稅申報表截止日期之前做出撤銷。撤銷選\n擇的配偶必需附上一份簽署聲明，宣告正\n在撤銷選擇。該聲明必需包含夫妻雙方的\n姓名、地址和 TIN。（如果一個配偶去\n世，請包含為已故配偶撤銷選擇的人的姓\n名和地址。）該聲明也必需包含任何具有\n共同財產法的州、外國和財產的清單，其\n中配偶一方居住或配偶一方從中獲得收益\n的不動產所在地。將聲明遞交如下。\na. 如果撤銷選擇的配偶必需遞交申報\n表，請將聲明附在該撤銷適用的第一\n年申報表中。\nb. 如果撤銷選擇的配偶不必遞交申報\n表，但確實遞交了申報表（例如，為\n了獲得退款），請將聲明附在申報表\n中。\nc. 如果撤銷選擇的配偶不必遞交申報表\n且未提出退款要求，請將聲明寄送至\n您遞交最後一次合併申報表的國稅局\n服務中心。\n2. 死亡。配偶中任何一方的死亡將結束選\n擇，從配偶死亡後的第一個納稅年度開\n始。然而，如果未亡配偶是美國公民或居\n民並且有權作為未亡配偶享受合併稅率，\n則選擇將在可以使用這些合併稅率的最後\n一年結束時結束。如果配偶雙方在同一納\n稅年度死亡，則選擇在配偶雙方死亡的納\n稅年度結束後的第一天結束。\n3. 合法分居。根據離婚法令或分居贍養令的\n合法分居在合法分居發生的納稅年度開始\n時結束選擇。\n4. 記錄不足。如果配偶一方未能保留足夠的\n帳簿、記錄和其他判定正確的所得稅負債\n所需的資訊，或提供對這些記錄的充分使\n用權，國稅局可以結束對任何納稅年度的\n選擇。\n來自美屬薩摩亞或波多黎各\n的外籍人士\n如果您是美國的非稅法定義的居民，並且在整個\n納稅年度是美屬薩摩亞或波多黎各的真實居民，\n則根據美國的稅法定義的居民規則，除某些例外\n情況外，您都要納稅。如需瞭解更多資訊，請參\n閱第第 5 章章中美美屬屬薩薩摩摩亞亞或波多多黎黎各的真實居\n民。\n如果您是來自美屬薩摩亞或波多黎各的非稅\n法定義的居民，並且在整個納稅年度未符合美屬\n薩摩亞或波多黎各的真實居民資格，您將作為非\n稅法定義的居民納稅。\n從前是美屬薩摩亞或波多黎各真實居民的稅\n法定義的居民根據稅法定義的居民的規定納稅。\n2.\n所得來源\n介紹\n在判定您的外籍人士身份後，您必需判定您的所\n得來源。本章將幫助您判定您在納稅年度可能收\n到的不同類型的所得來源。\n主題\n本章討論的是：\n• 所得來源規則和\n• 共同所得。\n本章也討論了對居住於有共同財產法國家的已婚\n個人的特殊規定。\n稅法定義的居民\n稅法定義的居民的所得通常以與美國公民相同的\n方式課稅。如果您是稅法定義的居民，您必需在\n美國納稅申報表上報告所有利息、股息、薪資或\n其他服務報酬、出租財產或特許權使用費所得以\n及其他類型的所得。您必需從美國境內外的來源\n報告這些金額。\n非稅法定義的居民\n非稅法定義的居民僅就其來自美國境內的收入以\n及與在美國開展貿易或業務有關的特定收入課稅\n（請參閱第第 4 章章）。\n適用於大多數非稅法定義的居民的判定美國\n來源所得一般規則，請參閱表表 2-1。以下討論涵\n蓋了一般規則以及這些規則的例外情況。\n並非所有來自美國的所得項目都應課\n稅。請參閱第 4 章的第第 3 章章。\n利息所得\n一般而言，美國來源的利息所得包含以下項目。\n• 美國居民或國內公司的債券、票據或其他\n附息義務的利息。\n• 在納稅年度的任何時間，由從事美國貿易\n或業務的國內或國外合夥企業或外國公司\n支付的利息。\n• 原始發行折價 (OID)。\n• 來自州、哥倫比亞特區或美國政府的利\n息。\nTIP\n表 2-1。非稅法定義的居民來源規則一覽\n所得項目\n要素判定來源\n薪資、其他報酬\n提供服務的地點\n營業所得：\n個人服務\n提供服務的地點\n財產目錄的銷售—採購\n銷售地點\n財產目錄的銷售—生產\n生產地點\n利息\n納稅人居住地\n股利\n無論是美國公司還是外國公司\n租金\n資產位置\n特許權使用費：\n自然資源\n資產位置\n專利、著作權等。\n使用資產的地點\n出售不動產\n資產位置\n出售個人資產\n賣方的稅務居所（但請參閱後後文文的個人人資資產\n產，了解例外情況）\n歸因於提撥的退休金分配\n進行退休金服務的地點\n退休金提撥的投資收益\n退休金信託的位置\n出售自然資源\n根據出口終端的產品公平市場價值進行分配。\n如需瞭解更多資訊，請參閱法規第 \n1.863-1(b) 節。\n 例外情況包含：外國公司支付的部分股息來自美國，前提是該公司總所得的至少 25% 與在宣\n布股息之前的 3 個納稅年度實際上與美國貿易或業務相關。特殊規適用於股股息息等值支支付。\n8\n第2 章\n所得來源\n刊物 519 (2023)\n", "付款地點或方式在判定所得來源方面並不重\n要。\n在證券借貸交易或銷售-回購交易中，向證券\n轉讓方支付的替代利息的來源與所轉讓證券的利\n息相同。\n例外情況。美國來源的利息所不包含以下項\n目。\n1. 稅法定義的居民或國內公司就 2010 年 8 月 \n10 日之前發行的債務支付的利息，在利息\n支付前的付款人納稅年度結束時結算的 3 \n年期間，至少為納稅人的 80% (0.80) 總所\n得時：\na. 來自美國以外的來源，並且\nb. 可歸因於個人或公司在外國或美國領\n土積極開展貿易或業務。\n然而，如果以下任一情況適用，該利息\n將被視為美國來源的利息所得。\na. 利益的接受者與稅法定義的居民或國\n內公司有關。請參閱第 954(d)(3) 節中\n關於相關人士的定義「。」\nb. 該義務的期限在 2010 年 8 月 9 日之後\n曾進行重大修改。任何的義務期限延\n長均被視為重大修改。\n2. 國內公司的海外分公司或國內合夥企業在\n互助儲蓄銀行、合作銀行、信用合作社、\n國內建築和貸款協會以及其他作為儲蓄和\n貸款機構或類似協會（根據聯邦或州法\n律，如果協會可以扣除已支付或扣抵的利\n息）特許和監督的儲蓄機構的存款或提款\n帳戶上支付的利息。\n3. 在國內公司或國內合夥企業的外國分行的\n存款利息，但前提是該分行從事商業銀行\n業務。\n股利\n在大多數情況下，從國內公司獲得的股利收入是\n來自美國的收入。外國公司的股利收入通常是外\n國來源收入。第二條規則的例外情況於後文討\n論。\n在證券借貸交易或出售 —— 回購交易中向證\n券轉讓方支付的替代股息的來源與所轉讓證券的\n分配方式相同。\n例外情形。如果外國公司在宣布股利前的\n納稅年度結束的 3 年期間總收入的 25% 或更多\n與在美國的貿易或業務有效相關，則從外國公司\n獲得的部分股利是來自美國的收入。如果公司在\n申報前不到 3 年成立，則使用其成立時的總收\n入。透過將股利乘以以下分數來確定美國來源收\n入的部分。\n外國公司在 3 年內與美國貿易或業務相關\n的總收入\n外國公司在該期間所有來源的總收入\n股利等值款項。美國來源的股利還包括股利等\n價款項。股利等值款項包括：\n• 根據證券借貸交易、買賣交易或實質上類\n似的交易支付的替代股利；\n• 根據指定的名義本金合同（NPC）支付的\n參考美國來源股利的款項；或者\n• 根據指定的股票連結工具（ELI）支付的參\n考美國來源股利的款項。\n如果納稅人是合同下的看漲方，股利等值金\n額的款項包括參考美國來源股利的任何總金額，\n並用於計算根據合同轉移至納稅人或從納稅人轉\n移的任何淨金額。因此，即使納稅人進行了淨款\n項或由於淨金額為零而沒有支付任何金額，納稅\n人也可能被視為已收到股利等價支付。\n在 2023 年而言，如果合約是對沖值為一的\n交易，名義本金合同或股票連結工具通常將分別\n為指定名義本金合同或指定股票連結工具。一般\n而言，對沖值是指名義本金合約或股票連結工具\n的公平市值變化與合約所引用股票數量的公平市\n值的微小變化之比。一般而言，特定名義本金合\n約或特定股票連結工具的等值股利金額為每股股\n利金額乘以合約引用的股票數量乘以合約的對沖\n值。複雜合約適用特殊規則。有關更多資訊，請\n參閱法規第 1.871-15 節和 2020-03 號通知。\n債務保證\n針對 2010 年 9 月 27 日以後發行的債務擔保直\n接或間接提供的金額，如果由下列方式支付，則\n為美國來源收入：\n1. 非公司居民或美國公司，或\n2. 如果金額與美國貿易或業務的行為有效相\n關，則任何外國人都算。\n如需更多資訊，請參閱第 861(a)(9) 節。\n個人服務\n在美國提供的服務的所有工資和任何其他補償都\n被視為來自美國。此規則的唯一例外是後文討論\n的外外國人人、組組織織或辦辦公公室室的員工以及前述的機機組\n組人人員的內容。\n如果您是員工並因在美國境內外提供的勞動\n或個人服務而獲得報酬，則在判定報酬來源時適\n用特殊規則。薪資（特定附加福利除外）是按時\n間提供的。特定附加福利（例如住房和教育）是\n以地域為基礎計算的。\n或者，您可能會被允許使用替代基礎來判定\n補償來源。請參閱後文的替代基礎礎的內容。\n多層次行銷。特定公司透過多層次行銷安排銷\n售產品，例如贊助下級經銷商的上級經銷商有權\n根據該下級經銷商的特定活動從該公司獲得款\n項。一般而言，根據事實情況的不同，這類多層\n次行銷公司向獨立（非員工）經銷商（上級經銷\n商）支付的款項是根據他們贊助的人士（下級經\n銷商）進行的銷售或購買計算的，這構成了為招\n募、培訓和援助下級經銷商方面提供個人服務的\n人士的收入。此類收入的來源通常基於上級經銷\n商提供服務的地點，並且根據實際情況的不同有\n可能被視為多年薪資，收入來源按此類薪資的歸\n屬期間判定。\n自僱人士。如果您是自僱人士，您根據您的具\n體情況的事實和情況，根據最正確地反映該收入\n的適當來源的基礎來判定自僱勞動或個人服務的\n薪資來源。在許多情況下，事實和情況需要按時\n間進行分配，如下所述。\n時間基礎\n使用時間基礎計算您的美國來源薪資（在地域\n為基礎礎討論的附加福利除外）。透過將您的總薪\n酬（基於地域的附加福利除外）乘以以下分數來\n做到這一點。\n您在一年中在美國提供服務的天數\n您在一年中提供服務的總天數\n如果合適，您可以在上述分數中使用少於一\n天的時間單位。提供薪資的時間段不必是一年。\n相反地，如果您能讓以國稅局滿意地方式證明另\n一個時間段更合適，則您可以使用另一個不同\n的、單獨的和連續的時間段。\n範例 1。荷蘭居民 Christina Brooks 在納稅\n年度為一家美國公司工作了 240 天。Christina \n獲得了 80,000 美元的薪資。這筆薪資都不是附\n加福利。Christina 在美國服務了 60 天，在荷蘭\n服務了 180 天。在使用時間基礎判定薪水來源\n下，$20,000（$80,000 × 60/240）美元屬於\nChristina 的美國來源收入。\n範例 2。 Rob Waters 是南非居民，受僱於\n一家公司。Rob 的年薪是 $100,000 美元。這整\n筆薪資都不是附加福利。在今年第一季度中，\nRob 完全在美國工作。Rob 在 4 月 1 日被調往\n新加坡度過餘下時間。Rob 能夠判定一年的第\n一季度和一年的最後 3 個季度是兩個獨立、不\n同且連續的時間段。因此，Rob 年薪中的 \n$25,000 美元歸於今年第一季度（0.25 × \n100,000 美元）。所有這些都是來自美國的收\n入，因為 Rob 在那個季度完全在美國工作。剩\n餘的 $75,000 美元歸屬於今年的最後 3 個季\n度。在這些季度中，Rob 在新加坡工作了 150 \n天，在美國工作了 30 天。Rob 在美國的定期服\n務並沒有導致不同的、獨立的和連續的時間段。\n在 $75,000 美元中，$12,500 美元（$75,000 美\n元 × 30/180）是美國來源收入。\n多年薪資。多年薪資的來源一般是依照薪水可\n歸因的時間基礎上判定的。多年薪資是指在 1 \n個納稅年度中包含在您的收入中但可歸因於包括 \n2 個或更多納稅年度的期間的薪資。\n您根據案件的事實和情況判定薪資給付期\n間。例如，與包含多個日曆年的時間段具體相關\n的薪資金額可歸因於完整的數年。\n來自美國的薪資金額是透過將多年薪資總額\n乘以一個分數來計算的。分數的分子是您在美國\n為專案提供勞動或個人服務的天數（或小於一天\n的時間單位，如合適）。分數的分母是您執行與\n專案相關的勞動或個人服務的總天數（或少於一\n天的時間單位，如果合適）。\n地域為基礎\n您作為員工獲得的以下附加福利形式的薪酬是以\n地域為基礎的。\n• 住房。\n• 教育。\n• 當地交通。\n• 稅務補償。\n• 危險或艱苦的關稅工資，定義描述於條例\n第 1.861-4(b)(2)(ii)(D)(5) 條。\n• 搬家費用補償。\n附加福利的金額必須是合理的，並且您必須透過\n充分的記錄或充分的證據來證實它們。\n主要工作地點。除了稅務補償和危險或艱苦職\n位加給外，上述附加福利是根據您的主要工作地\n點為來源。您的主要工作地點通常是您花費大部\n分工作時間的地方。這可以是您的辦公室、工\n廠、商店、門市或其他位置。如果您的大部分工\n作時間都沒有在一個地方度過，那麼您的主要工\n作地點就是您工作的中心地點，例如您報到的地\n方或工作內容的「根據地」。\n如果您在任何時間點有多份工作，您的主要\n工作地點取決於每種情況的事實。需要考慮的更\n重要的因素是：\n• 您在每個地方花費的總時間，\n• 您在每個地方所做的工作量，以及\n• 您在每個地方賺了多少錢。\n刊物 519 (2023)\n第2 章\n所得來源\n9\n", "住房。住房附加福利的來源取決於您的主要工\n作地點。住房附加福利包括支付給您或以您的名\n義（如果您的家人與您同住，則包括您的家人）\n款項，並僅用於以下目的。\n• 租金。\n• 水電費（電話費除外）。\n• 不動產和個人財產保險。\n• 根據第 164 或 216(a) 條無法扣除的居住\n稅。\n• 獲得租賃權的不可退還的費用。\n• 承租家具和配件。\n• 家庭維修。\n• 住宅停車場。\n• 您的僱主提供的實物住房的公平租金價\n值。\n住房附加福利不包括：\n• 可抵扣利息和稅款（包括合作住房公司租\n戶股東的可抵扣利息和稅款）；\n• 購買房產的成本，包括抵押貸款的本金款\n項；\n• 家務勞動費用（女傭、園丁等）；\n• 支付電視訂閱費；\n• 增加財產價值或顯著延長財產壽命的改進\n和其他費用；\n• 購買的家具或配件；\n• 財產或改進的折舊或攤銷；\n• 您從總收入中扣除的膳食或住宿的價值；\n或者\n• 您作為搬家費用扣除的膳食或住宿的價\n值。\n僅當您是現役美國軍人並因工作地點永久變\n更而搬家時，才可扣除搬遷費用。\n教育。您被撫養人的教育費用的教育附加福利\n的來源取決於您的主要工作地點。教育附加福利\n包括僅用於支付下列小學或中學教育費用的款\n項。\n• 學費、雜費、學業輔導、為特殊需要學生\n提供的特殊需要服務、書籍、用品和其他\n設備。\n• 學校要求或提供的與入學或出勤有關的食\n宿和制服。\n當地交通。當地交通附加福利的來源取決於您\n的主要工作地點。您的當地交通附加福利是您在\n主要工作地點為您或您的配偶或家屬提供的當地\n交通報酬。視為當地交通附加福利的金額僅限於\n當地交通產生的實際費用以及您、您的配偶或您\n的家屬主要用於當地交通的任何僱主提供的車輛\n的公平租賃價值。實際費用不包括您或以您名義\n購買的任何車輛的費用（包括利息）。\n稅務補償。稅務補償附加福利的來源取決於向\n您提供補償的徵稅管轄區的位置。\n搬家費用補償。搬家費用補償的來源通常是以\n您新的主要工作地點的位置。然而，如果您提供\n足夠的證據表明根據您的案件的事實和情況判定\n來源更合適，則來源將根據您以前的主要工作地\n點的位置判定。充分的證據通常需要您和您的僱\n主之間的協議，或公司政策的書面聲明，該聲明\n在搬遷前被簡化為書面形式，並且是為了鼓勵您\n或其他員工搬到另一個國家而訂立或成立的。書\n面聲明或協議必須說明您的僱主將補償您返回前\n主要工作地點所產生的搬家費用，無論您返回該\n地點後是否繼續為您的僱主工作。它可能包含判\n定補償權利的特定條件，只要這些條件規定的標\n準是明確可判定的，並且只能在您返回原主要工\n作地點之前或完成後才能滿足。\n替代基礎\n如果您是員工，如果您能以讓國稅局滿意的方式\n根據您案件的事實和情況判定替代基礎金額能比\n時間或地域基礎更恰當地判定您的補償來源，您\n則可以使用替代基礎進行判定。如果您使用替代\n基準，您必須保留（並備有可供檢查的）記錄，\n以記錄替代基準更適合判定您的補償來源的原\n因。此外，如果您從所有來源獲得的總薪酬為 \n$250,000 美元或更多，請在附件 OI（表格\n1040-NR ）第 K 行的兩個問題上都勾選\n「是」，並在您的納稅申報表中附上一份書面\n聲明，說明以下所有內容。\n1. 您的姓名和社會安全號碼 (SSN)（输入在\n聲明的最上方）。\n2. 您用於替代基礎的特定補償收入或特定附\n加福利。\n3. 對於（2）的每個項目，用於分配來源的\n替代基礎。\n4. 對於（2）的每個項目，顯示替代分配是\n如何計算的計算方法。\n5. 在替代基礎和時間或地域基礎下的美國薪\n酬和外國薪酬的金額比較以於前文討論。\n運輸收入\n運輸收入是來自使用船隻或飛機或提供與使用任\n何船隻或飛機直接相關的服務的收入。無論船舶\n或飛機是自有、僱用還是租賃的，都是如此。關\n於「船隻或飛機」一詞，指的是任何與船隻或\n飛機有關的任何容器。\n所有在美國開始和結束的運輸收入都被視為\n來自美國的來源。如果交通在美國開始或結束，\n則 50% 的運輸收入被視為來自美國的來源。\n對於來自個人服務的運輸收入，如果運輸在\n美國和美國領土之間，則收入的 50% 是美國來\n源收入。對於非稅法定義的居民，這僅適用於來\n自飛機或與飛機有關的收入。\n有關美國來源的運輸收入如何徵稅的資訊，\n請參閱第第 4 章章。\n獎學金、助學金、獎金和獎勵\n一般而言，獎學金、助學金、獎金和獎勵的來源\n是付款人的住所，無論實際支付資金的人是誰。\n然而，請參閱後文的在美美國境境外外進進行的活動的\n內容。\n例如，美國、非公司美國居民或國內公司在\n美國支付的研究或試驗費用屬於美國來源。來自\n外國政府或外國公司的相似款項是外國來源款\n項，即使這些資金可能是透過美國代理人支付\n的。\n根據國際組織豁免法指定為公共國際組織的\n實體支付的款項是屬於國外來源。\n在美國境外進行的活動。非稅法定義的居民因\n在美國境外進行或將進行的活動而獲得的獎學\n金、助學金、定向助學金和成就獎勵不屬於美國\n來源收入。\n這些規則不適用於作為薪資或針對服務\n獲得其他薪酬的金額。請參閱後文的個人\n人服務務以瞭解適用的來源規則。\n養老金和年金\n如果您因在美國境內外提供的服務而從國內信託\n獲得養老金，則部分養老金款項的來源屬於美\nCAUTION\n!\n國。這部分是可歸屬於養老金計劃的收入和僱主\n為在美國提供的服務所做的存款的金額。無論分\n配是根據合資格還是不合資格的股票紅利、養老\n金、利潤分享或年金計劃（無論是否有資金）進\n行，這都適用。\n如果您以美國員工的身份提供服務，您可能\n會從某項計劃（例如公務員退休制度）從美國政\n府那裡獲得一筆分配，該計劃被視為合資格的養\n老金計劃。您的美國來源收入是分配的其他應稅\n金額，該金額可歸因於您的美國政府基本工資總\n額，但在美國境外提供的服務的免稅薪資除外。\n災難稅務減免。如果您需要申報美國聯邦所\n得稅申報表，您可能有權利用一些關於使用退休\n基金的特殊災難相關規定。如要瞭解更多資訊，\n請參閱第第 590-B 號號刊物（英文文）。另外，請前\n往 IRS.gov/DisasterTaxRelief 。\n對合格的災害發配和償還的稅收減免。特\n別規則規定，對於因某些重大災害而遭受經濟損\n失的納稅人，對某些退休計劃（包括 IRA）的發\n配和償還給予稅收優惠。有關報告合格的災害\n發配和償還的資訊，請參閱 8915-F 表，合格災\n害計劃的發配和償還，及其說明。\n租金或特許權使用費\n您的美國來源收入包括在納稅年度從位於美國的\n財產或從該財產的任何權益中獲得的租金和特許\n權使用費收入。\n來自美國的收入還包括在美國使用或享有使\n用無形資產（如專利、版權、秘密工藝和配方、\n商譽、商標、特許經營權和類似財產）的租金或\n特許權使用費。\n房地產\n房地產是土地和建築物，以及一般任何建在土地\n上、生長在土地上或附著在土地上的物品。\n來自美國的總收入包括收益、利潤和出售或\n以其他方式處置位於美國的不動產的收入。\n自然資源。銷售位於美國並在外國銷售或位於\n外國並在美國銷售的任何農場、礦山、油井或氣\n井、其他天然礦藏或木材的產品的收入是部分自\n美國的收入。有關判定該部分的資訊，請參閱法\n規第 1.863-1(b) 節。\n私人財產\n個人財產是非不動產的財產，例如機器、設備或\n家具。\n如果您在美國有稅務居所，則出售或交換個\n人財產的收益或損失一般是屬於美國收入來源。\n如果您在美國沒有稅務居所，收益或損失通常被\n認為來自美國以外的來源。\n稅務居所您的納稅居所是您主要營業地點、工\n作地點或工作崗位的整體區域，不論您的家庭住\n宅位於何處。您的納稅居所是您作為員工或自顧\n人士永久或無限期工作的地方。如果由於工作性\n質，您沒有固定的或主要的營業地點，那麼您的\n納稅居所就是您經常居住的地方。如果您不屬於\n這兩個類別中的任何一個，您將被視為流動人\n口，您工作的地方就是您的納稅居所。\n庫存財產。庫存財產是指在貿易中存貨或主要\n用於在您的貿易或業務的正常過程中出售給客戶\n的個人財產。您購買的庫存銷售收入來自出售房\n產的地方。一般而言，這是財產所有權轉移給買\n方的地方。例如，在美國銷售庫存的收入是美國\n來源收入，無論您是在美國還是在國外購買。\n10\n第2 章\n所得來源\n刊物 519 (2023)\n", "您在美國生產並在美國境外銷售（反之亦\n然）的庫存財產的銷售收入來自該財產的生產\n地。\n即使您的稅務居所不在美國，這些規則也適\n用。\n可折舊財產。如要判定出售可折舊個人財產的\n任何收益的來源，您必須先計算不超過財產總折\n舊調整的收益部分。您根據美國折舊調整與總折\n舊調整的比率將這部分收益分配給美國的來源。\n這部分收益的其餘部分被認為來自美國以外的來\n源。\n在此目的下，「美國折舊調整項目」是在計\n算美國來源的應稅收入時允許的對財產基礎的折\n舊調整。然而，如果該財產在一個納稅年度主要\n在美國使用，則該年度允許的所有折舊扣除均被\n視為美國折舊調整。但是，特定在國際上使用的\n運輸、通訊和其他財產存在部分例外情形。\n如上所述，可折舊資產的銷售收益大於資產\n的總折舊調整的部分的收入來源是為該資產是庫\n庫存存資產。\n損失的來源歸因與折舊扣除的來源歸因相\n同。然而，如果該財產主要在美國使用，則整個\n損失會減少來自美國的收入。\n財產的基礎通常是指您獲得的財產的成本\n（金錢加上其他財產或服務的公平市場價值）。\n折舊是為收回貿易或商業資產的成本或其他基礎\n而扣除的金額。您可以扣除的金額取決於房產的\n成本、您開始使用房產的時間、收回成本所需的\n時間以及您使用的折舊方法。折舊扣除是對折舊\n或攤銷的任何扣除，或將資本支出視為可扣除費\n用的任何其他允許扣除。\n無形資產。無形財產包括專利、版權、秘密過\n程或公式、商譽、商標、商號或其他類似財產。\n出售可攤銷或可折舊無形資產的收益，直至先前\n允許的攤銷或折舊扣除，其來源與原始扣除的來\n源相同。這與銷售應折舊資產收益的來源規則相\n同。請參閱後文的可折折舊舊財產產，以瞭解如何應\n用此規則的詳細資訊。\n如果銷售收入取決於該財產的生產率、使用\n或處置，則超過攤銷或折舊扣除額的收益來自該\n財產的使用國。如果收入不取決於財產的生產\n力、使用或處置，則收入是根據您的稅務居所\n（如前文討論）。如果對商譽的付款不取決於\n其生產力、用途或處置，則其來源是產生商譽的\n國家。\n透過辦公室或固定營業場所銷售。儘管有任何\n較早的規則，如果您在美國沒有稅務居所，但在\n美國設有辦公室或其他固定營業場所，則處理任\n何個人財產（包括庫存財產）銷售的收入可歸因\n於該辦公室或營業地點作為美國來源收入。但\n是，如果您在美國境外的辦公室或其他固定營業\n場所實質上參與了銷售，則此規則不適用於在美\n國境外使用、處置或消費的庫存財產的銷售。\n如果您在美國有稅務居所，但在美國境外設\n有辦公室或其他固定營業場所，可歸因於該外國\n辦事處或營業地的個人財產（庫存、可折舊財產\n或無形資產除外）的銷售收入可被視為來自美國\n的收入。如果向外國支付的收入低於銷售收入的 \n10%，則該收入將被視為美國來源收入。如果\n在出售導致收益的情況下外國將徵收低於 10% \n的所得稅，則該規則也適用於損失。\n共同收入\n如果您已婚並且您或您的配偶受外國、美國州或\n美國領土的共同財產法的約束，則您通常必須遵\n守這些法律來確定您和您配偶的收入以用於美國\n稅收目的。但如果出現以下情況，您必須無視某\n些共同財產法：\n• 您和您的配偶均為非稅法定義的居民，或\n• 您們中的一個是非稅法定義的居民，另一\n個是美國公民或居民，並且您們都沒有選\n擇被視為美國居民，如上文的非非稅稅法法定定義居\n居民民配偶視視為稅稅法法定定義居居民民。\n在這些情況下，您和您的配偶必須報告共同收\n入，如下所述。\n勞動收入。配偶的收入，除了貿易或商業收入\n以及合夥人在合夥收入中的分配份額，被視為其\n服務產生收入的配偶的收入。該配偶必須在其單\n獨報稅時申報這些全部。\n貿易或商業收入。除合夥人在合夥收入中的分\n配份額外，貿易或業務收入被視為配偶從事貿易\n或業務的收入。該配偶必須在其單獨報稅時申報\n這些全部。\n合夥企業收入（或損失）。合夥人在合夥企業\n收入（或損失）中的分配份額被視為合夥人的收\n入（或損失）。合夥人必須在其單獨申報表中申\n報這些全部。\n單獨的財產收入。來自配偶的單獨財產的收入\n（不是勞動收入、貿易或商業收入或合夥分配份\n額收入）被視為該配偶的收入。該配偶必須在其\n單獨報稅時申報這些全部。使用適當的共同財產\n法來確定什麼是個別財產。\n其他共同收入。所有其他共同收入均按照適用\n的社區財產法進行處理。\n3.\n總收入的排除\n介紹\n如果居民和非稅法定義的居民符合某些條件，他\n們可以從總收入中扣除。從總收入中排除的通常\n是您收到的不包括在您的美國收入中且無需繳納\n美國稅款的收入。本章涵蓋了允許居民和非稅法\n定義的居民的一些更常見的例外情況。\n主題\n本章討論的是：\n• 非應稅利息，\n• 免稅股利，\n• 外國僱主支付的某些補償，\n• 出售房屋的收益，以及\n• 獎學金和助學金。\n有用的條款\n您可能想看：\n刊物\n第 54 號美國公民和稅法定義居民的稅務\n指南\n第 523 號出售您的房屋\n請參閱第第 12 章章以瞭解更多關於這些刊物的資\n訊。\n 第 54 號\n \n 第 523 號\n稅法定義居民\n稅法定義居民可以從他們的總收入中排除以下項\n目。\n外國收入和住房金額\n如果您在連續 12 個月的任何期間內在一個或多\n個國家/地區實際停留至少 330 天，您可能有資\n格享受外國勞動收入排除條款。2023 年的排除\n額為 120,000 美元。此外，您可以排除或扣除\n某些外國住房金額。如果您是外國真正的居民，\n並且是與美國有所得稅條約的國家的公民或國\n民，您也可能符合資格。如要瞭解更多資訊，請\n參閱第第 54 號號刊物（英文文）。\n外國。外國是美國以外的政府主權下的任何領\n土。\n關於「foreign country (外國)」一詞，包括\n該國的領海和領空，但不包括國際水域及其上方\n的領空。它還包括與該國領水相鄰的海底區域的\n海床和底土，根據國際法，該國擁有勘探和開發\n自然資源的專有權。\n關於「foreign country (外國)」一詞，美國\n領土。它不包括南極地區。\n非稅法定義居民\n非稅法定義的居民可以從他們的總收入中排除以\n下項目。\n利息收入\n如果利息收入來自下列來源，與美國貿易或業務\n無關的利息收入不包括在收入中：\n• 銀行業務人員的存款（包括存單）；\n• 互助儲蓄銀行、合作銀行、信用合作社、\n國內建築和貸款協會，和其他特許和受監\n督作為儲蓄和貸款的儲蓄機構，或聯邦或\n州法律規定的類似協會（如果支付或計入\n的利息能配協會扣除）；以及\n• 保險公司根據協議持有的用於支付利息的\n金額。\n州和地方政府的義務。州或政治分區、哥倫比\n亞特區或美國領土的義務利息通常不包括在收入\n中。然而，特定私人活動債券、套利債券和某些\n未登記債券的利息包含在收入中。\n投資組合利息。根據第 1441 至 1443 條，符\n合投資組合利息條件的利息和原始發行折扣 \n（OID）不受（《國稅法規》）第 3 章預扣稅的\n約束。然而，如果此類利息是可預扣的付款，則\n可能需要預扣，並且根據第 1471 至 1474 節的\n第 4 章（國稅法規）的預扣也不例外。有關更\n多資訊，請參閱在特定收入預扣內關於投資組\n合興趣的討論，該內容載於第第 515 （英文文）號\n刊物。\n如要符合投資組合利息的條件，利息必須針\n對 1984 年 7 月 18 日之後發行的債務支付，否\n則需預扣。對於 2012 年 3 月 18 日之後發行的\n債券，投資組合利息不包括為非登記形式的債務\n支付的利息。2012 年 3 月 19 日之前，如果債\n務滿足下述要求，投資組合利息包括某些註冊和\n非註冊（不記名）債券的利息。\n登記形式的義務。投資組合利息包括為登\n記形式的義務支付的利息，並且您已收到證明該\n義務的受益所有人不是美國人的文件。\n刊物 519 (2023)\n第3 章\n總收入的排除\n11\n", "一般而言，在下列情況下，義務為註冊形\n式：\n• 債務在發行人（或其代理人）處就本金和\n任何規定的利益進行登記，並且債務的任\n何轉移只能通過放棄舊債務並重新發行給\n新持有人來實現；\n• 與債務有關的本金和規定利息的權利只能\n透過發行人或其代理人維護的記帳系統轉\n讓；或者\n• 債務在發行人或其代理人處登記為本金和\n規定的利息，並且可以透過退還和再發行\n以及透過記帳系統轉移。\n如果可以在未來的任何時間轉換為非登記形\n式的債務，則本應被視為登記形式的債務在特定\n時間不被視為處於登記形式。有關債務是否被視\n為登記形式的更多資訊，請參閱特定收入預扣 \n對投資組合利息的討論，該內容載於第第515 \n（英文文）號刊物。\n非登記形式的義務。對於 2012 年 3 月 19 \n日之前發行的債務，如果債務是外國目標，則非\n登記形式的債務（不記名債務）的利息是投資組\n合利息。在以下情況下，不記名義務是外國目\n標：\n• 有安排以確保僅向非美國人的人出售或轉\n售與原始發行相關的債務；\n• 債務利息僅可在美國及其領土以外的地方\n支付；以及\n• 該義務的表面包含一項聲明，即任何持有\n該義務的美國人都將受到美國所得稅法的\n限制。\n不記名債務的利息無需證明文件即可作為投\n資組合利息。然而，在部份情況下，您可能需要\n出於在《表格 1099》報告和提供預扣稅證明的\n目的進行紀錄。\n不屬於投資組合利息的利息。對特定人付款以\n及或有利息的款項不屬於投資組合利息。除非適\n用於條約規定等其他一些例外情況，否則您必須\n按照法定稅率預扣此類付款。\n或有利息。投資組合利息不包括或有利息。\n或有利息屬於下列其中一個情形。\n1. 透過參照下列事項判定的利息：\n• 債務人或關係人的任何收入、銷售或\n其他現金流；\n• 債務人或關係人的收入或利潤；\n• 債務人或相關人的任何財產價值的任\n何變化；或者\n• 債務人或相關人支付的任何股利、合\n夥分配或類似款項。\n有關例外情形，請參閱第 871(h)(4)(C) \n條。\n2. 財政部長在法規中指出的任何其他類型的\n或有利息。\n關係人。關係人包括以下人士。\n• 一個家庭的成員，僅包括兄弟、姐妹、同\n父異母的兄弟、同父異母的姐妹、配偶、\n祖先（父母、祖父母等）和直系後代（子\n女、孫子女等）。\n• 任何為避免或有利息規則而進行的任何安\n排的一方的任何人。\n• 特定公司、合夥企業和其他實體。有關詳\n細資訊，請參閱第 2 章的不可扣除的損失 \n該內容位於第第 544 號號刊物（英文文）。\n現有債務的例外。或有利息不包括已發行\n的任何固定期限債務支付或應計的利息：\n• 1993 年 4 月 7 日或之前；或者\n• 在 1993 年 4 月 7 日之後，根據在該日期以\n及此後所有時間在該債務發行之前有效的\n書面約束性合約。\n股利收入\n以下股利收入免徵 30% 的稅款。\n外國公司支付的特定股利。您從外國公司收到\n的來自美國的股利無需繳納 30% 的稅款。請參\n閱例例外外情形該內容位於第 2 章的股利，以瞭解\n如何計算美國來源股利的金額。此豁免條款不適\n用於股利等值款項。\n特定與利息相關的股利。您從共同基金或其他\n受監管的投資公司 (RIC) 收到的來自美國境內的\n利息相關股利無需繳納 30% 的稅。共同基金將\n以書面形式指定哪些股利是與利息相關的股利。\n特定短期資本收益股利。您從共同基金或其他 \nRIC 收到的來自美國境內的特定短期資本收益股\n利可能無需繳納任何 30% 的稅。共同基金將以\n書面形式指定哪些股利是短期資本收益股利。如\n果您在納稅年度內在美國停留 183 天或更長時\n間，則此稅收減免不適用於您。\n為外國僱主提供的服務\n如果您的薪資是由外國僱主支付的，您的美國來\n源收入可能免徵美國稅，但前提是您滿足以下討\n論的一種情況。\n外國人、組織或辦公室的僱員。作為非稅法定\n義的居民在美國提供的個人服務的收入不被視為\n來自美國，如果您滿足以下所有三個條件，則可\n以免稅。\n1. 您作為非居民外籍個人、外國合夥企業或\n未在美國從事貿易或業務的外國公司的僱\n員或根據其合約提供個人服務；或者您在\n美國公司、美國合夥企業或美國公民或居\n民在外國設立或在美國擁有的辦公室或營\n業場所工作。\n2. 當您是非稅法定義的居民時，您在納稅年\n度內在美國的時間不超過 90 天時提供這些\n服務。\n3. 您為這些服務獲得的款項不超過 $3,000 美\n元。\n如果您不滿足所有三個條件，您在美國提供的個\n人服務的收入是美國來源收入，並根據第第 4 章章\n的規規定定課稅。\n如果您為這些服務獲得的款項超過 $3,000 \n美元，則全部金額是來自美國境內的貿易或業務\n的收入。如要確定您的薪資是否超過 $3,000 美\n元，請不要包括您從僱主那裡獲得的任何用於預\n付或核銷商務旅行費用任何金額（如果您被要求\n這麼做並確實向僱主說明了這些費用）。如果預\n付款或核銷超出了您的花費，請將超出部分包括\n在您為這些服務獲得的款項中。\n一「日」指的是身在美國的任何時間段內的\n一個日曆日。\n範例 1。 2023 年期間，來自非條約國家的\n非稅法定義居民 Henry Smythe，在一家美國合\n營企業海外辦事處工作。 Henry 用日曆年作為\n其納稅年度，在 2023 年臨時在美國居住 60 \n天，為該合營企業的海外辦事處履行個人服務。\n該辦事處就這些服務，向其支付總薪資 2,800 美\n元。 2023 年， Henry 在美國未參與貿易或業\n務。該筆薪資不視為美國來源收入，免繳美國稅\n收。\n範例 2。事實條件與範例 1 相同，除了\nHenry 在 2023 年期間在美國提供的服務的總薪\n資為 $4,500 美元。Henry 在 2023 年收到了\n$2,875 美元，在 2024 年收到了 $1,625 美元。\n2023 年期間，Henry 在美國從事貿易或業務，\n由於 Henry 在美國的個人服務報酬超過 $3,000 \n美元，Henry 的薪資屬於美國來源的收入，根\n據第第 4 章章的規定課稅。\n機組人員。對非稅法定義的居民在美國作為從\n事美國與外國或美國之間運輸的外國船隻（例\n如，船或輪船）的正式船員臨時存在於美國的服\n務的薪資財產不屬於美國來源的收入，免徵美國\n稅。此豁免不適用於對在外國飛機上提供的服務\n的薪資。\n學生和交流訪問者。持有「F、」「J、」 \n「M、」或「Q 」類簽證前來美國的非居民外\n國學生和交流訪問者可以扣除從外國僱主獲得的\n總收入。\n該組包括真正的學生、學者、實習生、教\n師、教授、研究助理、專家或專業知識或技能領\n域的領導者，或類似描述的人士。它還包括外國\n人的配偶和未成年子女，如果他們與外國人一起\n前來或在後來與外國人同住。\n持有「J 」類簽證臨時居住在美國的非稅法\n定義的居民包含了根據 1961 年教育和文化交流\n法作為交流訪問者進入美國的外國人。\n外國僱主。外國僱主是：\n• 非居民外籍個人、外國合夥企業或外國公\n司；或者\n• 由美國公司、美國合夥企業或美國公民或\n居民個人在外國或美國擁有的辦公室或營\n業場所。\n關於「外國僱主一詞」不包括外國政府。從\n免徵美國所得稅的外國政府支付的費用在第第 10 章\n章。\n特定年金的收入。如果您同時滿足以下兩個條\n件，請勿將根據合格年金計劃或從合格信託獲得\n的任何年金包括在美國所得稅中。\n1. 您因為下列原因獲得年金：\na. 當您是非稅法定義的居民時，您在美\n國境外提供個人服務；或者\nb. 當您是非稅法定義的居民時，您在美\n國境內提供個人服務，並且您滿足了\n前文在外外國人人、組組織織或辦辦公公室室的僱僱\n員。\n2. 在年金根據計劃（或由信託）支付第一筆\n款項時，根據年金計劃（或根據信託是其\n一部分的計劃）為其提供供款或福利的員\n工中有 90% 或更多是美國公民或居民。\n如果年金符合滿足上述情形（1）但不滿足\n情形（2），如果您符合下列條件，您無須包含\n該金額：\n• 您是一個對美國公民和居民基本上提供平\n等排除條款的國家的居民，或\n• 根據 1974 年貿易法第五章，您是受益發展\n中國家的居民。\n如果您不確定該年金是來自合格的年金計劃\n還是合格的信託，請向付款人詢問。\n受條約影響的收入。根據美國加入的條約免除\n美國稅收的任何類型的收入不包括在您的總收入\n中。然而，僅有稅務受條約限制的收入是包含在\n總收入中的。請參閱第第 9 章章。\n從賽狗或賽馬中獲得的賭博獎金\n您可以從您的總收入中排除在美國境外發起的關\n於美國賽馬或賽狗的彩池投注的合法投注獎金。\n12\n第3 章\n總收入的排除\n刊物 519 (2023)\n", "從出售您的主要住所獲得的\n收益\n如果您出售了您的主要住所，您最多可以從出售\n房屋的收益中扣除 $250,000 美元。如果您已婚\n並聯合申報納稅申報表，您最多可以排除\n$500,000 美元。有關此排除條款的需求的資\n訊，請參閱第第 523 （英文文）號刊物。\n如果您遵守第第 4 章章中討論的棄籍稅規\n則，則此排除條款不適用。\n獎學金和助學金\n如果您是學位候選人，您可以從您的收入中扣除\n作為合格獎學金獲得的部分或全部金額。此處討\n論的規則適用於居民和非稅法定義的居民。\n如果非稅法定義的居民獲得的補助金並\n非來自美國，則無需繳納美國稅。請參\n閱第 2 章中討論的獎獎學學金金、助學學金金、獎獎金\n金和獎獎勵以判定您的贈款是否來自美國。\n只有在以下情況下，獎學金或研究金才能從\n收入中扣除：\n1. 您是符合條件的教育機構的學位候選人，\n並且\n2. 您使用獎學金或研究金支付合格的教育費\n用。\n學位候選人。如果您符合以下條件，您就是學\n位的候選人：\n1. 就讀小學或中學，或正在學院或大學攻讀\n學位，或\n2. 參加經認可的教育機構，該機構有權提\n供：\na. 可以獲得學士學位或更高學位的全部\n學分的課程，或者\nb. 一項培訓計劃，目的在讓學生為在公\n認的職業中獲得有酬就業做好準備。\n符合條件的教育機構。合格的教育機構是指擁\n有正規的師資和課程，並且通常在其開展教育活\n動的地方有定期註冊的學生團體。\n合格的教育費用。這些費用用於：\n• 在符合條件的教育機構註冊或就讀所需的\n學雜費；和\n• 與課程相關的費用，例如符合條件的教育\n機構課程所需的費用、書籍、用品和設\n備。在您的教學過程中，所有學生都必須\n要求這些項目。\n但是，為了使這些成為合格的教育費用，獎學金\n或研究金的條款不能要求將其用於其他目的，例\n如食宿，或指定不能用於學費或與課程相關的費\n用。\n不符合條件的費用。合格的教育費用不包\n括以下費用：\n• 食宿、\n• 旅行、\n• 研究、\n• 文書幫助，或\n• 註冊或就讀符合條件的教育機構不需要的\n設備和其他費用。\nCAUTION\n!\nTIP\n即使必須向機構支付費用作為註冊或出勤的條\n件，也是如此。用於支付這些費用的獎學金或獎\n學金金額應納稅。\n用於支付不符合條件的費用的金額。用於支付\n任何不符合條件的費用的獎學金金額應納稅，即\n使該費用是必須作為註冊或出勤條件向機構支付\n的費用。\n支付服務費。您不能從收入中排除代表過去、\n現在或未來教學、研究或其他服務費用的任何獎\n學金、獎學金或學費減免部分。即使要求所有學\n位候選人提供服務作為獲得學位的條件，也是如\n此。\n範例。 Maria Gomez 在 1 月 7 日收到了春\n季學期 $2,500 美元獎學金的通知。作為獲得獎\n學金的條件， Maria 亞必須擔任兼職助教。在 \n$2,500 美元的獎學金中，$1,000 美元是對\nMaria 服務的報酬。假設 Maria 滿足所有其他條\n件， Maria 可以從收入中扣除不超過 $1,500 美\n元的合格獎學金。\n4.\n外國人收入如何徵稅\n介紹\n居民和非稅法定義的居民以不同的方式徵稅。稅\n法定義的居民通常以與美國公民相同的方式徵\n稅。非稅法定義的居民的納稅依據是他們的收入\n來源以及他們的收入是否與美國的貿易或業務有\n效相關。以下討論將幫助您確定您在納稅年度獲\n得的收入是否與美國貿易或企業有效相關以及如\n何徵稅。\n主題\n本章討論的是：\n• 與美國貿易或業務存在有效連結的收入，\n• 與美國貿易或業務不存在有效連結的收\n入，\n• 中斷的居住期限，以及\n• 棄籍稅。\n有用的條款\n您可能想看：\n刊物\n第 544 號資產出售和其他處置方式\n第 1212 號原始發行折扣 (OID) 工具指南\n表格（和說明）\n第 6251 號替代最低稅款——個人\n附件 D（表格 1040）資本收益和損失\n請參閱第第 12 章章，以瞭解有關獲取這些刊物和\n表格的資訊。\n 第 544 號\n \n 第 1212 號\n \n 第 6251 號\n 附件 D（表格 1040）\n稅法定義居民\n稅法定義的居民通常以與美國公民相同的方式徵\n稅。這意味著他們的全球收入需繳納美國稅，並\n且必須在其美國納稅申報表中報告。稅法定義的\n居民的收入適用適用於美國公民的累進稅率。稅\n法定義的居民適用《表格 1040》說明中的稅收\n表或稅收計算工作表，這也適用於美國公民。\n非稅法定義居民\n須繳納美國所得稅的非稅法定義的居民的收入必\n須分為兩類。\n1. 與美國的貿易或業務存在有效連結的收\n入，以及\n2. 與美國的貿易或業務不存在有效連結的收\n入（在後文 30% 稅稅務務條條款款中說明）。\n這兩個類別之間的區別在於，有效連結的收\n入在扣除允許的扣除額後按累進稅率徵稅。這些\n費率適用於美國公民和居民。未有效連結的收入\n按 30%（或更低的協定）稅率徵稅。\n如果您以前是美國公民或稅法定義居\n民，這些規則可能不適用。請參閱本章\n中後文的棄棄籍稅稅的說明。\n在美國的貿易或業務\n一般而言，您必須在納稅年度從事貿易或業務，\n才能將當年收到的收入視為與該貿易或業務有效\n相關。您是否在美國從事貿易或業務取決於您的\n活動性質。隨後的討論將幫助您確定您是否在美\n國從事貿易或業務。\n個人服務\n如果您在納稅年度的任何時間在美國提供個人服\n務，您通常被視為在美國從事貿易或業務。\n外國僱主支付給非稅法定義的居民的特\n定薪水不包括在總收入中。如要瞭解更\n多資訊，請參閱第 3 章的為外外國僱僱主提\n供的服務務的內容。\n其他貿易或商業活動\n在美國從事貿易或業務的其他例子如下。\n學生和實習生。如果您作為持有「F、」 \n「J、」「M、」或「Q」類簽證的非移民臨時\n居住在美國，並且未以其他方式從事貿易或業\n務，如果您因參加第 1441（b）條所述的獎學\n金或助學金而獲得應稅收入，則您被視為在美國\n從事貿易或業務。作為美國來源收入的任何獎學\n金或助學金的應稅部分被視為與美國的貿易或業\n務有效相關。\n備註。持有「J」類簽證臨時居住在美國的\n非稅法定義的居民包含了根據 1961 年教育和文\n化交流法作為交流訪問者進入美國的非稅法定義\n的居民。\n業務營運。如果您在美國擁有並經營銷售服\n務、產品或商品的企業，則除特定例外情況外，\n您被視為在美國從事貿易或業務。\n合夥企業。如果您是合夥企業的合夥人，並且\n在納稅年度的任何時間在美國從事貿易或業務，\n則您被視為在美國從事貿易或業務。\nCAUTION\n!\nTIP\n刊物 519 (2023)\n第4 章\n外國人收入如何徵稅\n13\n", "遺產或信託的受益人。如果您是在美國從事貿\n易或業務的遺產或信託的受益人，您將被視為從\n事相同的貿易或業務。\n在股票、證券和商品交易。如果您在美國的唯\n一商業活動是透過美國常駐經紀人或其他代理人\n進行股票、證券或商品交易（包括避險交易），\n則您並未在美國從事交易或業務。\n對於股票或證券交易，這適用於任何非稅法\n定義的居民，包括股票和證券交易商或經紀人。\n對於商品交易，這適用於通常在有組織的商\n品交易所交易的商品以及通常在此類交易所進行\n的交易。\n如果您在納稅年度的任何時間擁有美國辦事\n處或其他固定營業地點，或根據該地點進行股\n票、證券或商品交易，則本討論不適用。\n為非稅法定義的居民自己的帳戶進行交易。 \n如果為您自己的帳戶戶交易股票、證券或商品是\n您在美國的唯一業務活動，則您並未在美國從事\n貿易或業務。即使交易發生在您在美國期間或由\n您的員工、您的經紀人或其他代理人完成，這也\n適用。\n如果您是股票、證券或商品的交易商，這不\n適用於您自己帳戶的交易。然而，這並不一定意\n味著作為交易商，您就被視為在美國從事貿易或\n業務。根據每個案件的事實和情況或根據上述\n在股股票、證證券券和商商品交交易的規則判定。\n有效連結收入\n如果您從事美國貿易或業務，則您在該納稅年度\n從美國境內獲得的所有收入、收益或損失（特定\n投資收入除外）都被視為有效連結收入。無論收\n入與納稅年度在美國進行的貿易或業務之間是否\n存在任何連結，這都適用。\n後文在投投資資收收入入中描述的兩項測試，判定了\n特定投資收入項目（如利息、股利和特許權使用\n費）是否被視為與該業務有效連結。\n在有限的情況下，特定類型的外國來源收入\n可能被視為與美國的貿易或業務有效連結。有關\n這些規則的討論，請參見後文的外外國收收入入。\n投資收入\n可能會或可能不會被視為與美國貿易或業務有效\n連結的來自美國的投資收入通常分為以下三類。\n1. 固定或可判定的收入（利息、股利、租\n金、特許權使用費、保費、年金等）。\n2. 從以下類型的財產的銷售或交易中獲得的\n收益（其中部分被視為資本利得）。\n• 存在經濟利益的木材、煤炭或國內鐵\n礦石。\n• 您在 1966 年 10 月 4 日之後收到或有\n款項的專利、版權和類似財產。\n• 1966 年 10 月 5 日之前轉讓的專利。\n• 原始發行折扣 (OID) 債券。\n3. 資本利得（和損失）。\n使用接下來描述的兩項測試來判定上述三項\n類別的其中一項並在納稅年度中收到的美國來\n源收入是否與您在美國的貿易或業務有效連結。\n如果測試表明該收入項目存在有效連結，則您必\n須將其與其他有效連結收入一起包括在內。如果\n該收入項目不存在有效連結，則將與所有其他在\n本章後文的 30% 稅稅務務規規則中討論的所有其他一\n起計算。\n資產使用測試。此測試通常適用於非貿易或商\n業活動直接產生的收入。在此測試中，如果一項\n收入來自在美國的貿易或業務中使用或持有以供\n使用的資產（財產），則被視為有效連結。\n如果一項資產符合下列事項，則是用於或持\n有用於美國的貿易或業務：\n• 主要目的是促進在美國開展貿易或業務；\n• 在美國進行的貿易或業務的正常過程中獲\n得和持有（例如，由該貿易或業務產生的\n應收帳戶款或應收票據）；或者\n• 是否則是為了滿足美國貿易或業務的當前\n需求，而不是其預期的未來需求。\n一般而言，公司的股票不被視為在美國的貿易或\n業務中使用或持有以供使用的資產。\n業務活動測試。當收入、收益或損失直接來自\n貿易或業務的積極行為時，此測試通常適用。在\n以下情況下，業務活動測試最為重要：\n• 股票或證券交易商收到股利或利息，\n• 在授權專利或類似財產的貿易或業務中收\n取使用費，或\n• 服務費由服務業務賺取。\n在此測試中，如果美國貿易或業務的行為是產生\n收入的重要因素，則該收入被視為有效連結。\n個人服務收入\n當您在美國提供個人服務時，您通常從事美國貿\n易或業務。在從事美國貿易或業務的納稅年度獲\n得的個人服務收入與美國貿易或業務有效連結。\n如果在您提供服務的年份以外的一年收到的收入\n本應有效連結，則在您提供服務的年份以外的一\n年中獲得的收入也有效連結。個人勞務收入包括\n工資、薪金、佣金、費用、每日津貼以及僱員津\n貼和獎金。收入可能以現金、服務或財產的形式\n支付給您。\n如果您僅因為在納稅年度在美國提供個人服\n務而從事美國貿易或業務，資產的收入和收益，\n以及出售或交換資本資產的收益和損失，通常與\n您的貿易或業務不存在有效連結。然而，如果您\n持有資產與您提供個人服務的貿易或業務之間存\n在直接經濟關係，則收入、收益或損失存在有效\n連結。\n退休金。如果您在 1986 年之後在美國提供個\n人服務，並且在之後的納稅年度中，當您是非稅\n法定義的居民時，您收到可歸因於這些服務的退\n休金或退休分配，則此類分配在可歸因於供款的\n範圍內是有效連結的收入。無論您在領取退休金\n或退休金分配的那一年是否從事美國貿易或業\n務，都是如此。\n運輸收入運\n運輸輸收收入入（定義於第 2 章）在您符合下列兩個\n條件的情況下屬於有效連結。\n1. 您在美國有一個固定的營業地點參與收入\n的賺取。\n2. 您在屬於美國來源的運輸收入中至少 90% \n可歸因於定期安排的運輸。\n「固定營業場所」一般是指您從事貿易或業務\n的場所、地點、結構或其他類似設施。「定期運\n輸」指的是船舶或飛機遵循公佈的時間表，在\n美國開始或結束的航程或航班的同一地點之間定\n期重複航行或飛行。該定義適用於定期和包機航\n空運輸。\n如果不滿足以上兩個條件，收入就不存在有\n效連結，並按4% 的稅率徵稅。請參閱本章後文\n的運運輸輸稅稅。\n業務損益和銷售交易\n所有在美國經營業務的美國來源的利潤或損失都\n與在美國的貿易或業務存在有效連結。例如，從\n在美國或在國外購買的庫存財產在美國銷售的利\n潤實際上是與貿易或商業收入相關的收入。在美\n國從事貿易或業務的合夥企業的美國來源利潤或\n虧損的一部分也與美國的貿易或業務有效連結。\n不動產損益\n出售或交易美國不動產權益（無論它們是否為資\n本資產）的收益和損失皆須納稅，就像您在美國\n從事貿易或業務一樣。您必須將收益或損失視為\n與該貿易或業務有效連結。\n美國不動產權益。這是對位於美國或美屬維京\n群島的不動產的任何權益或美國國內不動產控股\n公司的持有的任何權益（作為債權人除外）。不\n動產包括下列項目。\n1. 土地和土地的未切割自然產品，例如種植\n的農作物和木材，以及礦山、水井和其他\n自然沉積物。\n2. 在土地上建構的項目，包括建築物、其他\n永久性結構及其結構部件。\n3. 與使用不動產相關的個人財產，例如用於\n農業、採礦、林業或建築的設備或用於住\n宿設施或租用辦公空間的財產。下列個人\n財產列外：\na. 在處置不動產之前或之後 1 年以上處\n置的個人財產，或\nb. 單獨出售給與不動產的賣方或買方無\n關的人。\n美國不動產控股公司。如果公司在美國的\n不動產權益的公平市場價值至少佔下列項目總公\n平市場價值的 50%，則該公司是美國不動產控\n股公司：\n• 公司在美國的不動產權益，加上\n• 公司在美國境外的不動產中的權益，加上\n• 公司用於或持有用於貿易或業務的其他資\n產。\n任何國內公司的股票都被視為美國不動產控\n股公司的股票，除非您確定該公司不是美國不動\n產控股公司。\n公開交易例外情形。美國不動產權益不包\n括在成熟證券市場上定期交易的公司的一類股\n票，除非您持有該類股票公允市場價值的 5% 以\n上（或在房地產投資信託 (REIT) 的情況下則超\n過該股票的 10%）。外國公司對美國不動產擁\n有的權益通常不是美國不動產權益，除非該公司\n選擇被視為國內公司。\n符合資格的投資實體 (QIE)。適用於符合資格\n的投資實體（QIE）的特殊規則。符合資格的投\n資實體是被視為美國房地產控股公司的任何房地\n產投資信託（REIT）或任何受監管的投資公司\n（RIC）（在應用第 897（h）（4）（A）（ii）\n條中的特定規則後） .請參閱美國不動產權益，\n該內容載於第第 515 （英文文）號刊物，以瞭解更\n多資訊。\n符合資格的投資實體的瀏覽規則。在大多\n數情況下，符合資格的投資實體向非稅法定義的\n居民、外國公司或其他符合資格的投資實體提供\n的任何分配如果可歸因於符合資格的投資實體從\n出售或交易美國不動產權益中獲得的收益，則被\n視為非稅法定義的居民、外國公司或其他符合資\n格的投資實體從出售或交易美國不動產權益中認\n列的收益。\n14\n第4 章\n外國人收入如何徵稅\n刊物 519 (2023)\n", "適用於符合資格的投資實體分配的瀏覽規則\n的例外情形。如果股東在截至分配之日的 1 年\n期間的任何時間擁有該股票的 5% 或以下（或在 \nREIT 的情況下該為股票的 10% 或以下）的股\n份，符合資格的投資實體對在美國成熟證券市場\n定期交易的股票進行的分配不被視為來自美國不\n動產權益的銷售或交易收益。\n如果股東是合資格的股東（如第 897(k)(3) \n條所述），則房地產投資信託的分配通常不被視\n為來自美國不動產權益的銷售或交易收益。\n您不視為出售或交換美國不動產權益的收益\n的分配可能會作為定期股利包含在您的總收入\n中。\n房地產投資信託股票的處置。由符合資格\n的股東直接持有（或透過一個或多個合夥企業間\n接持有）的房地產投資信託中的股票不會被視為\n美國不動產權益。如要瞭解更多資訊，請參閱第\n897（k）（2）至（4）節。\n由國內控制的符合資格的投資實體。出售\n由國內控制的符合資格的投資實體中的權益不是\n出售美國不動產權益。如果在測試期間的任何時\n候，外國人士直接或間接持有的股票價值低於\n50%，則該實體被是由被國內控制。測試週期\n是為下列中較期間較短的一個：\n• 截至處置日期的 5 年期，或\n• 實體存在的時期。\n下列規則適用於判定符合資格的投資實體是\n否為國內控制。\n1. 持有符合資格的投資實體任何類別股票少\n於 5% 的人將被視為美國人，除非符合資\n格的投資實體有實際知識這樣的人不是美\n國人。\n2. 在以下情況下，由另一個符合資格的投資\n實體持有的符合資格的投資實體中的任何\n股票將被視為由外國人持有：\na. 此類其他符合資格的投資實體的任何\n類別的股票在已建立的證券市場上定\n期交易，或\nb. 此類其他符合資格的投資實體是發行\n特定可贖回證券的受監管的投資公\n司。\n儘管如此，如果其他符合資格的投資實\n體的股票是美國境內控制的，則該符合資\n格的投資實體的股票將被視為由美國人士\n持有。\n3. 由上述未描述的任何其他符合資格的投資\n實體持有的符合資格的投資實體中的股票\n將被視為由美國人持有，其比例與美國人\n士持有（或被視為）該其他符合資格的投\n資實體的股票成比例。\n虛售回購。如果您在適用的虛售回購中處\n置國內控制的符合資格的投資實體的權益，則適\n用特殊規則。適用的假售回購指的是您涉及以下\n項目：\n1. 在分配的除息日之前的 30 天內處置由國內\n控制的符合資格的投資實體中的權益，並\n且您在不處置的情況下會視為獲得出售或\n交易美國不動產權益的收益；和\n2. 在從 30 天期限的第一天開始的 61 天期限\n內，獲得或簽訂合約或期權來獲得該實體\n的實質上相同的權益。\n如果發生這種情況，您將被視為從美國不動產權\n益的出售或交易中獲得收益，並且收益與本應被\n視為此類收益的分配金額相等。這也適用於任何\n替代股利款項。\n在以下情況下，交易不會被視為適用的假售\n回購：\n• 您實際從國內控制的符合資格的投資實體\n獲得與在交易中處置或獲得的權益相關的\n分配; 或\n• 您處置在美國成熟證券市場中經常交易的\n符合資格的投資實體的任何類別的股票，\n但前提是您在截至分配之日的 1 年期間內\n的任何時候在該類別股票皆不持有超過 5% \n的股份。\n替代性最低稅額。您處置美國不動產權益的淨\n收益可能需要繳納最低稅額。使用《表格\n6251》計算此稅的金額（如有）。\n預扣稅。如果您處置美國不動產權益，買方可\n能需要預扣稅。請參閱第 8 章的不動產產出出售售預\n扣稅稅。\n外國人因出售或交易特定合夥權益而\n面臨的收益或損失\n如果您是在美國從事（或被視為從事）貿易或業\n務的美國或外國合夥企業的直接或間接外國合夥\n人，並且您直接或間接處置該權益，則來自該合\n夥權益的處置可能會影響您的聯邦納稅義務。根\n據第 864(c)(8) 條，您因出售、交換或以其他方\n式處置該合夥權益而獲得的收益或損失被視為與\n在美國境內開展貿易或業務的行為存在有效連結\n（「有效連結收益」）或「有效連接損失」）。\n然而，有效連結收益或有效連結損失的金額僅限\n於您在有效連結收益或損失中的分配份額，如果\n合夥企業在處置之日以公平市值出售其所有資\n產.\n第 864(c)(8) 條適用於 2017 年 11 月 27 日或\n之後發生的出售、交易或其他處置。2020 年 11 \n月 6 日頒布了第 864(c)(8) 條下的最終規定，適\n用於 2018 年 12 月 26 日或之後發生的轉讓。見\n條例第 1.864(c)(8)-1(j) 條。\n外國收入\n在以下情況下，您必須將三種外國來源收入視為\n與美國的貿易或業務存在有效連結：\n• 您在美國有辦公室或其他固定營業地點，\n並可將收入可歸因於此，\n• 該辦公室或營業地點是產生收入的重要因\n素，並且\n• 收入是在透過該辦公室或其他固定營業場\n所進行的貿易或業務的正常過程中產生\n的。\n如果辦公室或其他固定營業場所對收入的產\n生有顯著貢獻，並且是收入的基本經濟要素，那\n麼它就是一個重要因素。\n下面列出了三種外國來源收入。\n1. 為使用或特許使用位於美國境外的無形動\n產或此類財產的任何權益而獲得的租金和\n特許權使用費。如果租金或特許權使用費\n來自在美國進行的貿易或業務的積極活\n動，則包含在美國境外使用或特許使用的\n專利、版權、秘密工藝和配方、商譽、商\n標、貿易品牌、特許經營權和類似財產的\n租金或特許權使用費。\n2. 由於在美國積極開展銀行、融資或類似業\n務而在2010 年 9 月 27 日之後發行的債務\n擔保上收到的股利、利息或金額。在證券\n借貸交易或出售並回購交易下收到的替代\n股利或利息支付，被視同在轉讓的證券上\n收到的金額。\n3. 與下列事項相關並透過美國辦事處或其他\n固定營業地點在美國境外銷售的收入、收\n益或損失：\na. 現貨貿易，\nb. 如果在納稅年度結束時手頭上的財產\n將包含在庫存中，或\nc. 在日常業務過程中主要為向客戶出售\n而持有的財產。\n如果您為了在美國境外使用、消費或處\n置而出售財產，並且外國的辦公室或其他\n固定營業場所是銷售的重要因素，則第\n（3）項將不適用。\n任何相當於上述任何收入項目的外國來源收\n入都被視為與美國貿易或業務有效連結。例如，\n如果外國人士在美國境內積極開展銀行業務、融\n資或類似業務來獲得收入，則外國來源的利息和\n股利等價物被視為美國有效連結收入。\n有效連結收入的稅款\n您在納稅年度收到的與您在美國的貿易或業務有\n效連結的收入，須在扣除允許的扣除額後，按適\n用於美國公民和居民的稅率徵稅。\n一般而言，只有當您是在納稅年度在美國從\n事貿易或業務的非稅法定義的居民時，您才能獲\n得有效連結的收入。然而，如果您在您未從事美\n國貿易或業務的納稅年度內透過出售或交易財\n產、提供服務或任何其他交易收到款項，但此類\n款項將在交易發生或您提供服務的當年被視為有\n效關聯收入，則在您收到它們的納稅年度將被視\n為存在有效連結的收入。\n範例。 Ted Richards 於 2022 年 8 月入境\n美國，為其海外雇主的美國辦公室履行個人服\n務。 Ted 在美國辦公室工作到 2022 年 12 月 25 \n日，但在 2023 年 1 月 11 前未離開美國。 2023 \n年 1 月 8 日，Ted 收到 2022 年間在美國履行服\n務的最終薪資支票。 Ted 在居住在美國期間的\n所有收入均為美國來源收入。\n2022 年間，Ted 在美國從事履行個人服務的\n貿易或業務。因此，2022 年支付給 Ted 的 \n2022 年在美國履行的服務的所有金額，均與\n2022 年間貿易或業務密切相關。\nTed 在 2023 年 1 月收到的薪酬是其 2023 年\n美國來源收入。這是存在有效連結的收入，因為 \nTed 2022 年在美國從事賺取收入的服務，因\n此，Ted 被視為在 2022 年間在美國從事貿易或\n業務。\n不動產收入。您可以選擇將所有來自不動產的\n收入視為有效連結。請參閱本章後文的不動產產收\n收入入的內容。\n30% 稅務規則\n30% 稅率（或更低的稅務協定）適用於來自美\n國的特定收入或收益項目，但前提是這些項目與\n您的美國貿易或業務不存在有效連結。\n固定或可判定的收入\n30%（或更低的稅務協定）稅率適用於來自美\n國的固定、可確定、年度或定期（FDAP）的收\n益、利潤或收入的總金額。\n當以事先已知道的金額獲得款項時，收入是\n固定的。只要有計算要支付的金額的基礎，收入\n就是可依此判定的。如果是不定時支付的，收入\n可以是有周期性的。款項不必是每年或定期支\n刊物 519 (2023)\n第4 章\n外國人收入如何徵稅\n15\n", "付。即使款項支付的間隔增加或減少，收入也可\n以是可依此判定的或存在週期性的。\n明確列為固定或可依此判定收入的項目為利\n息（原始發行折扣 (OID) 除外）和股利、股股利利等\n值款款項（定義於第 2 章）、租金、保險費、年\n金、薪金、工資和其他薪資。在證券借貸交易或\n出售並回購交易下收到的替代股利或利息支付，\n被視同在轉讓的證券上收到的金額。特許權使用\n費等其他收入項目，也可能需要適用於 30% 稅\n務規則。\n部分固定或可依此判定的收入可能免徵\n美國稅。請參閱本章後文的第第 3 章章的\n內容。\n原始發行折價（OID）如果您出售、交易或收\n到以折扣價發行的債券或其他債務工具的款項，\n則全部或部分原始發行折扣（OID）（投資組合\n利息除外）可能適用於 30% 稅務規則。原始發\n行折扣的金額是訂定的到期贖回價格與債務工具\n發行價格之間的差額。30% 稅務規則適用於以\n下情況。\n1. 您收到了債務工具的款項。在這種情況\n下，應納稅的原始發行折扣金額是您持有\n債務工具時產生的原始發行折扣減去之前\n納入計算的原始發行折扣。但原始發行折\n扣的稅款不能超過款項減去債務工具利息\n款項的稅款。\n2. 您出售或交易了債務工具。需納稅的原始\n發行折扣金額是您持有債務工具時產生的\n原始發行折扣減去上述（1）已扣稅的金\n額。\n如果您是在首次發行時購買債務工具，在您\n的納稅申報表上報告在《表格 1042-S》上顯示\n的原始發行折扣金額。然而，如果適用於下列任\n何條款，您必須重新計算上顯示在《表格\n1042-S》上的原始發行折扣的適當份額。\n• 您以溢價購買債務工具或支付了收購溢\n價。\n• 債務工具是本息分離債券或本息分離的息\n票（包括由美國國庫券支持的零息票工\n具）。\n• 債務工具是或有款項或跟隨通脹指數的債\n務工具。\n有關溢價和收購溢價的定義以及如何重新計算原\n始發行折扣的說明，請參閱第第 1212 （英文文）號\n刊物。\n賭博獎金\n一般而言，如果非稅法定義的居民在美國贏得的\n賭博總收入與美國貿易或業務不存在有效連結並\n且不受條約豁免，則該收入需繳納 30% 稅務規\n則。但是，對於非稅法定義的居民在美國玩二十\n一點、百家樂、擲骰子、輪盤賭或六大輪盤贏得\n的非商業賭博收入不徵稅。\n非稅法定義的居民在美國贏得的與美國貿易\n或業務有效連結的淨賭博收入按累進稅率徵稅。\n社會安全津貼\n非稅法定義的居民必須將 85% 的任何美國社會\n安全津貼（以及 1 級鐵路退休津貼與社會福利\n等值的部分）計入美國 FDAP 收入。社會安全津\n貼包括每月退休、遺屬和殘疾福利。這項收入根\n據特定稅務協定是免稅的。請參閱本章後文的 \n稅務協定表中的表 1，該內容可在 IRS.gov/\nTreatyTables（英文文）獲取，您可以在該網站\n中獲取免除繳納美國稅的美國社會安全津貼的稅\nTIP\n務協定清單。如需瞭解更多資訊，請參閱瞭解更\n多資訊第第 915 （英文文）號刊物。\n資本資產的銷售或交易\n這些規則僅適用於與美國的貿易或業務不存在有\n效連結的美國來源的資本利得和損失。即使您在\n美國從事貿易或業務，它們也適用。這些規則不\n適用於美國不動產權益的出售或交易，也不適用\n於與美國的貿易或業務存在有效連結的任何財產\n的出售。請參閱本章後文的不動產產損益益該內容\n載於有效連結收入。\n資本資產是您擁有的一切，除了：\n• 庫存；\n• 企業應收帳款或應收票據；\n• 用於貿易或業務的可折舊財產；\n• 用於貿易或業務的不動產；\n• 貿易或業務中經常使用的用品；\n• 特定版權、文學或音樂或藝術作品、信件\n或備忘錄或類似財產；\n• 特定美國政府刊物；\n• 商品衍生品交易商持有的特定商品衍生金\n融工具；或者\n• 避險交易。\n資本利得是出售或交易資本資產的收益。資\n本損失是出售或交易資本資產的損失。\n如果以外幣進行銷售，為了判定收益，房產\n的成本和售價應分別按購買日和銷售日的通行匯\n率以美元表示。\n您可以使用第第 544 （英文文）號刊物判定什\n麼是資本資產的出售或交易，或什麼是被視為資\n本資產的出售或交易。適用於美國公民或居民的\n特定稅收待遇通常不適用於您。\n下列收益受 30%（或更低的條約）稅率的約\n束，不受 183 天規則的限制，如後討論。\n1. 處置存在經濟利益的木材、煤炭或國內鐵\n礦石的獲利。\n2. 1966 年 10 月 4 日之後出售或交易專利、\n版權和類似財產而收到的或有款項的收\n益。\n3. 如果轉讓是在 1966 年 10 月 5 日之前進行\n的，則對專利的所有實質性權利或不可分\n割的權益進行特定轉讓的收益。\n4. 出售或交易原始發行折扣義務的收益。\n如果您選擇將收益視為與美國貿易或業務存\n在有效連結，在項目（1）下的收益不受 30%\n（或更低的條約）稅率的約束。請參閱本章後文\n的不動產產收收入入。\n183 天規則。如果您在納稅年度內在美國停留\n183 天或以上，您從出售或交易資本資產中獲得\n的淨收益將按 30%（或更低的條約）稅率徵\n稅。針對 30%（或更低的條約）稅率而言，淨\n收益是您從美國來源獲得的資本利得超過從美國\n來源獲得的資本損失的部分。即使任何交易發生\n在您不在美國期間，此規則也適用。\n如要判定您的淨收益，請考慮僅當您在美國\n從事貿易或業務時才會認列和納入計算的收益和\n損失金額且，並收益和損失在納稅年度內與該貿\n易或業務存在有效連結。\n在計算您的淨收益時，請勿考慮以下因素。\n• 前文列出的四類收益。\n• 資本損失結轉的扣除額。\n• 資本損失超過資本利得。\n• 排除出售或交易合資格小企業股票的收益\n（第 1202 節排除條款）。\n• 出售或交易供個人使用的財產的損失。然\n而，由於聯邦宣布的災難造成的財產損失\n或盜竊造成的損失可在附表 A（表格\n1040-NR）報告成扣除額。請參閱第 5 章\n的逐逐項扣除除額額。\n如果您沒有在美國從事貿易或業務，並且沒\n有為之前的期間確定納稅年度，在適用於 183 \n天規則時，您的納稅年度為日曆年度。此外，您\n必須按日曆年申報納稅申報表。\n如果您在納稅年度內在美國的時間少於 183 \n天，資本利得（前述報告的收益除外）是免稅\n的，除非它們在您的納稅年度與美國的貿易或業\n務存在有效連結。\n報告。在附件 NEC（《表格 1040-NR》）上\n報告您在出售或交易與美國的貿易或業務不存\n在有效連結的資本資產中的收益和損失。在個別\n的附件 D（《表格 1040》）或《表格 4797》中\n報告與美國貿易或業務存在有效連結的資本資產\n（包括不動產）的銷售或交換的收益和損失或\n在兩個表格中皆報告。將它們隨附到《表格\n1040-NR》。\n不動產收入\n如果您從位於美國的不動產中獲得收入，您擁有\n或擁有權益並持有以產生收入，您可以選擇將該\n財產的所有收入視為與美國的貿易或業務存在有\n效連結。該選擇適用於來自位於美國並用於產生\n收入的不動產的所有收入以及來自此類財產的任\n何權益的所有收入。這包括租金、礦山、油井或\n氣井或其他自然資源的特許權使用費收入。它還\n包括存在經濟利益的木材、煤炭或國內鐵礦石的\n銷售或交易收益。\n您只能針對與您的美國貿易或業務不存在其\n他有效連結的不動產收入做出此選擇。\n如果您做出選擇，您可以申請可歸因於不動\n產收入的扣除額，並且僅對您的不動產淨收入課\n稅。\n這一選擇不會將沒有從事美國貿易或業務的\n非稅法定義的居民視為當年在美國從事貿易或業\n務。\n範例。您是非稅法定義的居民，不從事美\n國貿易或業務。您在美國擁有一棟出租的獨戶住\n宅。您當年的租金收入為 $10,000 美元。這是\n您唯一的美國來源收入。如同前文在 30% 稅稅務務規\n規則中討論的，租金收入需按 30%（或更低的\n協定）稅率課稅。您收到了《表格 1042-S》，\n該表格顯示了您的租戶正確地從租金收入中預扣\n此稅。您毋須申報美國納稅申報表 (《表格\n1040-NR》），因為您的美國納稅義務是透過預\n扣稅來滿足的。\n如果您做出前文討論的選擇，您可以用特定\n租金支出來抵消 $10,000 美元的收入。（請參\n閱第第 527 （英文文）號刊物。）任何由此產生的\n淨收入均按累進稅率課稅。\n如果您做出此選擇，請將租金收入和支出報\n告在附件 E（《表格 1040》）。將附件 E\n（《表格 1040》）上的淨租金收入或損失填入\n至附件 1（《表格 1040》）第 1 部分第 5 行。\n將附件 1（表格 1040）和附件 E（表格 1040）\n隨附到《表格 1040-NR》。對於您做出選擇的\n第一年，請接下來討論的聲明。\n做出選擇。透過在您的納稅申報表或修改後的\n納稅申報表中附上選擇年份的聲明來做出初始選\n擇。在您的聲明中包括以下內容。\n• 您正在做出選擇。\n• 該選擇是否符合第 871（d）條（如前文解\n釋）或稅務協定。\n16\n第4 章\n外國人收入如何徵稅\n刊物 519 (2023)\n", "• 您在美國的所有不動產或不動產中的任何\n權益的完整清單。列出您有權益的美國木\n材、煤炭或鐵礦石的合法證明文件。\n• 您對該房產的所有權範圍。\n• 房產的位置。\n• 對房產的任何重大改建的描述。\n• 您擁有該房產的日期。\n• 您從房產中獲得的收入。\n• 任何過去的選擇的詳細資訊以及對不動產\n收入選擇做出的任何撤銷。\n除非您撤銷它，否則此選擇在以後的所有納\n稅年度都有效。\n撤銷選擇您毋須獲得國稅局的批准即可透過申\n報《表格 1040-X》在您做出選擇的那一年以及\n後續年度撤銷選擇。您必須在申報納稅申報表\n的 3 年內或支付稅款的 2 年內申報《表格\n1040-X》，以較晚者為準。如果選擇的年份的\n時間段已逾期，則您不能撤銷該年份的選擇。然\n而，您僅能在獲得國稅局批准後，撤銷對較後者\n的納稅年度的選擇。有關如何獲得國稅局批准的\n資訊，請參閱條例第 1.871-10(d)(2) 條。\n備註。您可以從 2019 納稅年度開始電子申\n報《表格 1040-X》。如需瞭解更多資訊，請參\n閱瞭解更多資訊 IR-2020-107 （英文文）號刊物。\n運輸稅\n4% 的稅率適用於不存在有效連接的運輸收入，\n因為它不滿足前文運運輸輸收收入入號刊物。如果您收\n到適用 4% 稅率的運輸收入，您應該計算稅款並\n將其列於《表格 1040-NR》第 23c 行。在您的\n納稅申報表中附上一份包括以下資訊（如適用）\n的聲明。\n• 您的姓名、報稅識別號碼 (TIN) 和納稅年\n度。\n• 執行的服務類型的描述（無論是在船上還\n是在船外）。\n• 您提供服務的船隻名稱或飛機的註冊號\n碼。\n• 日曆年中每艘船隻或飛機的每種服務產生\n的美國來源運輸收入金額。\n• 來自日曆年所有類型服務的美國來源運輸\n收入總額。\n這 4% 的稅率適用於您在美國的總運輸收\n入。如果運輸在美國開始或結束，這僅包括被視\n為源自美國的運輸收入。對於來自個人服務的運\n輸收入，運輸必須在美國和美國領土之間進行。\n對於非稅法定義的居民的個人服務，這僅適用於\n來自飛機或與飛機有關的收入。\n居住期限的中斷期\n如果您以非居住期中斷了您在美國的居住期，則\n您需要根據特殊規則納稅。如果您滿足以下所有\n條件，則適用特殊規則。\n1. 您是美國居民的時間至少包括連續 3 個日\n曆年。\n2. 在這些年中，您每年至少在美國居住 183 \n天。\n3. 您不再被視為美國居民。\n4. 然後，您在上述（1）已扣稅的金額。\n在將任何適用的協定優惠納入考慮後，除非\n您根據第 871 條（通常適用於對非稅法定義的\n居民的收入課稅的規則，如前文所述）適用於\n更高的稅率，否則根據此特殊規則，您需要按照\n適用於您作為非稅法定義的居民期間個人的累進\n稅率（並含有適用的扣除額）對您在美國的總收\n入和收益按淨額課稅。關於如何計算特殊稅率的\n資訊，請參閱後文的棄棄籍稅稅。\n範例。 John Willow，為紐西蘭公民，作為\n合法永久居民，於 2018 年 4 月 1 日入境美國。 \n2020 年 8 月 1 日，John 停止合法永久居民身\n份，返回紐西蘭。在居住在美國期間，John 在\n連續 3 年（2018 年、2019 年和 2020 年）在美\n國居住至少 183 天。 John 作為合法永久居民於\n2023 年 10 月 5 日返回美國。 John 在首次居住\n期（2020 年 8 月 1 日）結束後開始的第三個日\n曆年（2023 年）結束前成為稅法定義居民。因\n此，如果根據特別規則，John 非稅法定義居民\n期間（2020 年 8 月2 日至 2023 年10 月4 日）\n需要繳納的稅收超過通常適用於其作為非稅法定\n義居民的稅收，則其應繳納該稅收。\n報告要求。如果您在作為非稅法定義的居民期\n間的任何一年都需要繳納此稅，則您必須為該年\n度申報《表格 1040-NR》。納稅申報表應在您\n再次成為美國居民當年申報美國所得稅申報表的\n截止日期（包括延期）之前到期。如果您已經申\n報了該期間的納稅報稅表，則必須申報修改後的\n納稅報稅表。您必須在您的納稅申報表中附上一\n份聲明，說明您所有美國和國外總收入的來源以\n及受此特殊規則約束的收入項目。\n棄籍稅\n棄籍稅規定適用於已放棄公民身份的美國公民和\n已結束居留權的長期居民（LTR）。以下部分描\n述了第 877A 條下的棄籍規則，該規則適用於\n2008 年 6 月 17 日或之後棄籍的個人。請參閱\n本章後文的 2008 年 6 月 16 日之之後後棄棄籍。如果\n您在 2008 年 6 月 17 日之前移居國外，請參閱\n2004 年 6 月 3 日之後和 2008 年 6 月 17 日之前\n棄籍，該內容載於 2018 年的第 519 號刊物的\n第 4 章以及《表格 8854》 2018 年的說明。\n如果您在 2004 年 6 月 3 日之後和 2008 \n年 6 月 17 日之前放棄您的公民身份或\n終止您的長期居留權，您仍將被視為美\n國公民或出於稅收目的的美國居民，直到您通知\n國務院或國務院您的外籍人士的國土安全部（如\n適用）並向國稅局申報《表格 8854》。\n長期居民（LTR）定義。如果您在過去 15 個\n納稅年度中的至少 8 個納稅年度中是美國的合\n法永久居民，那麼您就是長期居民。在判定您\n是否滿足 8 年要求時，請勿計算您在稅務協定\n下被視為外國居民的任何年份，也請勿免除協定\n優惠。\n在 2008 年 6 月 16 日後棄籍\n棄籍日期。您的棄籍日期是您放棄美國公民身\n份（如果是前公民）或終止長期居留權（如果是\n前美國居民）的日期。\n前美國公民。您將被視為在以下日期中最\n早的日期放棄您的美國公民身份。\n1. 您在美國外交或領事官員面前放棄美國公\n民身份的日期（前提是自願放棄後來透過\n簽發喪失國籍證明予以確認）。\n2. 您向國務院申報一份經簽署的自願放棄美\n國國籍聲明，確認執行了棄籍行為的日期\n（前提是自願放棄後來透過簽發喪失國籍\n證書予以確認）。\n3. 國務院簽發喪失國籍證明的日期。\n4. 美國法院取消您的入籍證明的日期。\nCAUTION\n!\n前長期居民。您將被視為在以下日期中最\n早的日期終止了您的長期居留權。\n1. 您透過向美國領事館或移民官員申報國土\n安全部《表格 i-407》自願放棄您的合法永\n久居民身份的日期。\n2. 您因放棄合法永久居民身份而受最終行政\n命令約束的日期（或者，如果對此類命令\n提出上訴，則為與此類行政命令相關的最\n終司法命令的發布日期）。\n3. 根據移民和國籍法，您在美國驅逐出境行\n政命令下的最終出境日期。\n4. 如果您是美國以及語美國簽訂所得稅條約\n的國家/地區的雙重居民，則為您以《表格\n8833》以及《表格 8854》通知國稅局並根\n據該條約被視為該國居民的日期。請參閱\n第 1 章中的稅稅務務協定定的影影響響，以瞭解更多\n有關雙重居民的資訊。\n特定棄籍。如果您在 2008 年 6 月 16 日之後移\n居國外，您將被視為特定棄籍，並且如果您滿足\n以下任何條件，則第 877A 條下的棄籍規則適用\n於您。\n1. 您在移居國外或居留權終止日期之前的 5 \n年的平均年淨所得稅超過以下：\na. 如果您在 2008 年棄籍或終止居留權，\n$139,000 美元。\nb. 如果您在 2009 年或 2010 年棄籍或終\n止居住，$145,000 美元。\nc. 如果您在 2011 年棄籍或終止居留權，\n$147,000 美元。\nd. 如果您在 2012 年棄籍或終止居留權，\n$151,000 美元。\ne. 如果您在 2013 年棄籍或終止居留權，\n$155,000 美元。\nf. 如果您在 2014 年棄籍或終止居留權，\n$157,000 美元。\ng. 如果您在 2015 年棄籍或終止居住，\n$160,000 美元。\nh. 如果您在 2016 年棄籍或終止居留權，\n$161,000 美元。\ni. 如果您在 2017 年棄籍或終止居住，\n$162,000 美元。\nj. 如果您在 2018 年棄籍或終止居留權，\n$165,000 美元。\nk. 如果您在 2019 年棄籍或終止居留權，\n$168,000 美元。\nl. 如果您在 2020 年棄籍或終止居留權，\n$171,000 美元。\nm. 如果您在 2021 年棄籍或終止居留權，\n$172,000 美元。\nn. 如果您在 2022 年棄籍或終止居留權，\n$178,000 美元。\no. 如果您在 2023 年棄籍或終止居留權，\n$190,000 美元。\n2. 在您棄籍或居留權終止之日，您的淨資產\n為 $200 萬美元或更多。\n3. 您未能在《表格 8854》上證明您在棄籍或\n居留權終止之日之前的 5 年內遵守了所有\n美國聯邦稅收義務。\n特定前公民的救濟程序。如果您是 2010 年 3 \n月 18 日之後棄籍的美國公民，您可能有資格利\n用特定救濟程序，這些程序提供了滿足稅務法規\n認證流程的替代方法。如需瞭解更多資訊，請參\n刊物 519 (2023)\n第4 章\n外國人收入如何徵稅\n17\n", "閱特定前公民的救濟程序，該內容可在 \nIRS.gov/Individuals/International-Taxpayers/\nRelief-Procedures-for-Certain-Former-\nCitizens （英文文）號刊物。\n雙重公民和特定未成年人例外情形。特特定定雙雙重公\n公民民以及特特定定未成年人人（定義如下）即使他們\n滿足上述（1）或（2）也不需繳納棄籍稅。然\n而，他們仍然必須提供上述（3）中要求的證\n明。\n特定雙重公民。如果以下兩種情況都適\n用，您可能有資格享受上述例外情況。\n• 您在出生時成為美國公民和另一個國家的\n公民，並且在棄籍日，您仍然是該另一個\n國家的公民，並作為該另一個國家的居民\n納稅。\n• 在以發生棄籍的納稅年度結束的 15 年納稅\n期內，您作為美國居民的時間不超過 10 \n年。在判斷美國居留權時，請使用第 1 章\n中描述的實實際際居居住住測試。\n特定未成年人。如果您同時滿足以下兩個\n要求，則您可能有資格享受前面描述的例外情\n形。\n• 您在 18 歲之前就已棄籍1/2 號刊物。\n• 在棄籍發生前，您作為美國居民的時間不\n超過 10 個納稅年度。在判斷美國居留權\n時，請使用第 1 章中描述的實實際際居居住住測\n試。\n如果您屬於特定棄籍，如何計算棄籍\n稅\n在您棄籍的那一年，您需要對財產的未實現淨收\n益（或損失）繳納所得稅，視同該財產在您移居\n日期的前一天以公平市值出售（「按市值計價\n稅」）。這適用於您在放棄公民身份或終止居留\n權之日持有的大多數類型的財產權益。但請參閱\n後文的特特例例情況。\n視同銷售所產生的收益必須在視同銷售的納\n稅年度計算，而不顧慮美國其他國稅法規。除非\n美國稅收法另有規定，否則必須計入視同銷售造\n成的損失。然而，第 1091 條（關於不允許股票\n和證券的假售回購的損失的規定）不適用。您必\n須包含在收入中的淨收益按下列事項減低（但不\n低於零）：\n1. 如果您在 2009 年 1 月前棄籍或終止居留\n權，$600,000 美元。\n2. 如果您在 2009 年棄籍或終止居留權，\n$626,000 美元。\n3. 如果您在 2010 年棄籍或終止居留權，\n$627,000 美元。\n4. 如果您在 2011 年棄籍或終止居留權，\n$636,000 美元。\n5. 如果您在 2012 年棄籍或終止居留權，\n$651,000 美元。\n6. 如果您在 2013 年棄籍或終止居留權，\n$668,000 美元。\n7. 如果您在 2014 年棄籍或終止居留權，\n$680,000 美元。\n8. 如果您在 2015 年棄籍或終止居留權，\n$690,000 美元。\n9. 如果您在 2016 年棄籍或終止居留權，\n$693,000 美元。\n10. 如果您在 2017 年棄籍或終止居留權，\n$699,000 美元。\n11. 如果您在 2018 年棄籍或終止居留權，\n$711,000 美元。\n12. 如果您在 2019 年棄籍或終止居留權，\n$725,000 美元。\n13. 如果您在 2020 年棄籍或終止居留權，\n$737,000 美元。\n14. 如果您在 2021 年棄籍或終止居留權，\n$744,000 美元。\n15. 如果您在 2022 年棄籍或終止居留權，\n$767,000 美元。\n16. 如果您在 2023 年棄籍或終止居留權，\n$821,000 美元。\n例外情況。按市值計價稅不適用於下列情況。\n1. 符合條件的遞延補償項目。\n2. 不符合條件的遞延補償項目。\n3. 在非授予人信託中的權益。\n4. 特定稅務遞延帳戶\n相反地，項目（1）和（3）可能需要從來源預\n扣。在第（2）項的情況下，您將被視為在您的\n棄籍日的前一天收到累計的優惠的現值。在第\n(4) 項的情況下，您將被視為在您的棄籍日的前\n一天收到您在該帳戶中的全部權益的分配。有關\n更多資訊，請參閱第 2009-85 通知和《表格\n8854》的說明。\n棄籍納稅申報表\n即使您不符合特定棄籍情形，您也必須在您放棄\n美國公民身份或終止長期居留權的那一年申報一\n份原始《表格 8854》。此外，如果您符合特定\n棄籍情形，並且您符合下列事項，您必須每年申\n報一份《表格 8854》：\n1. 後文的遞延繳納按市值計價稅（請參閱下\n文遞遞延延繳繳納納按按市市值計計價稅稅）。\n2. 有一個符合遞延補償條件的項目，或\n3. 在一個非授予人信託中存有權益。\n遞延繳納按市值計價稅您可以做出不可撤銷的\n選擇，遞延繳納對視同出售的財產徵收的按市值\n計價稅。如果您進行此選擇，則適用下列規則。\n1. 您可以按各個財產逐項進行選擇。\n2. 歸因於特定財產的遞延稅應在您處置該財\n產的納稅年度的納稅申報表中報告。\n3. 遞延稅款期間收取利息。\n4. 遞延稅款的繳納截止日期不能超過下列日\n期中較早的日期。\na. 在死亡年份需要納稅申報表的截止日\n期。\nb. 為財產提供的擔保出現不足情形的年\n份。請參閱後文的項目（6）。\n5. 您在《表格 8854》上進行選擇。\n6. 您必須提供足夠的擔保（例如保證金）。\n7. 您必須不可撤銷地放棄美國任何條約下會\n排除按市值計價稅的評估或課稅的任何權\n利。\n如需關於遞延繳款的更多資訊，請參閱《表表格\n格 8854》的說說明明（英文文）。\n5.\n計算您的稅務\n介紹\n在您判定您的外國人身份、收入來源以及該收入\n是否以及如何在美國征稅後，您的下一步就是計\n算您的稅款。本章中的資訊對稅法定義的居民來\n說並不像對非稅法定義的居民那麼全面。稅法定\n義的居民應取得美國公民的刊物、表格和說明，\n因為稅法定義的居民申報納稅申報表的資訊通常\n與美國公民相同。\n如果您在同一納稅年度既是非稅法定義的居\n民又是稅法定義的居民，請參閱第第 6 章章以瞭解\n關於雙重身份的外國人的內容。\n主題\n本章討論的是：\n• 識別號碼，\n• 報稅身份，\n• 扣除額，\n• 被撫養人，\n• 逐項扣除額，\n• 稅務抵免額以及款項，以及\n• 美屬薩摩亞和波多黎各真正居民的特殊規\n定。\n有用的條款\n您可能想看：\n刊物\n463 旅行、禮品和汽車費用\n501 被撫養人、標準扣除額，以及申報資\n訊\n521 搬遷費用\n526 慈善捐助\n597 美國與加拿大所得稅條約的資訊\n表格（和說明）\nW-7 申請國稅局個人報稅識別號碼\n1040 美國個人所得稅表\n1040-SR 美國老年人納稅申報表\n1040-NR 美國非稅法定義的居民所得稅表\n2106 員工業務費用\n3903 搬遷費用\n4563 排除美屬薩摩亞真正居民的收入\n8959 額外的醫療保險稅\n8990 根據第 163（j）條對業務利息支出\n的限制\n請參閱第第 12 章章以瞭解更多關於獲取這些刊物\n和表格的資訊。\n納稅年度\n您必須在年度會計期間內計算您的收入並申報納\n稅申報表，該期間稱之為稅務年度。如果您過\n 463 \n 501 \n 521 \n 526 \n 597 \n W-7\n 1040\n 1040-SR\n 1040-NR\n 2106\n 3903\n 4563\n 8959\n 8990 \n18\n第5 章\n計算您的稅務\n刊物 519 (2023)\n", "去未建立財政納稅年度，則您的納稅年度為日曆\n年。一個日曆年指的是12 月 31 日結束的連續\n12 個月。如果您過去已建立過一個正常的財政\n年度（在 12 月以外以當月的最後一天結束的連\n續 12 個月或一個 52 到 53 週的年份）且被視為\n任何日曆年的美國居民，您的財政年度在該日曆\n年中的任何部分皆將被視為美國居民。\n識別號碼\n納稅申報表、聲明和其他稅務相關文件上必須提\n供報稅識別號碼 (TIN)。對於個人而言，這是社\n會安全號碼（SSN）。如果您沒有並且沒有資格\n獲得社會安全號碼，您必須申請一組個人報稅識\n別號碼（ITIN）。如果您作為獨資經營者從事貿\n易或業務，並且有員工或有合資格的退休計劃，\n則需要僱主識別號碼（EIN）。\n如果您符合以下條件，則必須提供報稅識別\n號碼 (TIN)：\n• 在一年中的任何時間擁有與美國貿易或業\n務進行有效相關的收入的外國人；\n• 在一年中的任何時候在美國設有辦事處或\n營業地點的外國人；\n• 非稅稅法法定定義的居居民民的配偶被被視視為居居民民，如\n第 1 章所述；或者\n• 申報納稅申報表、修改過的納稅申報表或\n退稅申領（但不包括資訊申報表）的任何\n其他外國人。\n社會安全號碼（SSN）。一般而言，如果您已\n合法進入美國永久居留或在授權美國就業的其他\n移民類別下，您可以獲得社會安全號碼。\n如要申請新的社會安全號碼，您必須親自到\n當地社會安全局（SSA）辦公室遞交《表格\nSS-5》, 社會安全號碼申請和所需文件。要獲得\n《表格 SS-5》，您可以在下列網址下載《表格\nSS-5》，網址是 SSA.gov/forms （英文文），或\n者撥打 800-772-1213 聯絡社會安全局，或前往\n您當地的社會安全局辦公室獲取表格。如要瞭解\n更多資訊，請前往社社會會安安全全號號碼和社社會會安安全全卡卡\n（英文文）。\n國際學生。如果您持有 F-1、M-1 或 J-1 簽\n證，請參閱社會安全局的第05-10181 號刊物，\n該內容可在 SSA.gov/Pubs/10181.html （英文\n文）獲取，, 以瞭解有關您針對證明您的移民身\n份必須提供的文件的更多資訊。\n個人報稅識別號碼 (ITIN)。如果您已經有了一\n組個人報稅識別號碼，請在您的納稅申報表上需\n要社會安全號碼的任何地方填入它。如果您沒有 \nITIN 並且沒有資格獲得社會安全號碼，則您必\n須申請個人報稅識別號碼。關於如何執行此操作\n的詳細資訊，請參閱《表表格格 W-7》及其說明。\n如果您有資格獲得個人報稅識別號碼並且您\n已完成申請，您通常會在 7 週內收到國稅局寄\n給您的一封信，其中會指派您的稅號。如果您在\n申請後 7 週仍未收到個人報稅識別號碼或其他\n信件，請撥打國稅局免費電話 800-829-1040 詢\n問您的申請狀態（如果您在美國）。如果您在美\n國境外，請撥打 267-941-1000（不是免費電\n話）。\n個人報稅識別號碼僅用於稅務用途。根據美\n國法律，您無權獲得社會安全津貼或更改您的就\n業或移民身份。\n除了那些需要提供報稅識別號碼 (TIN) 且沒\n有資格獲得社會安全號碼的外國人之外，還必須\n為有資格獲得可允許的稅收優惠但沒有資格獲得\n社會安全號碼的外國人配偶或家屬申報《表格\nW-7》。\n關於獲取個人報稅識別號碼的更多資訊，請\n參見《表格 W-7》的說明或前往 IRS.gov/ITIN\n查詢。\n過期的個人報稅識別號碼。一些 ITIN 必須\n續期。如果您在 2020、2021 或 2022 稅年沒有\n在聯邦報稅表上至少使用一次您的 ITIN，那麼\n其在 2023 年 12 月 31 日就過期，如果您在 \n2023 稅年需要提交聯邦報稅表，您必須為其續\n期。如果您不需要申報聯邦納稅申報表，則無需\n更新您的個人報稅識別號碼。如要更新您的個人\n報稅識別號碼，請參閱《表格 W-7》的說明，\n網址為 IRS.gov/FormW7。如要瞭解更多資訊，\n請前往 IRS.gov/ITIN。\n2013 年以前分配的 ITIN 已經過期，如\n果您需要在 2023 稅年報稅，必須續\n期。如果您以前提交過續期申請並獲得\n批准，您不需要再次續期，除非您在 2020、\n2021 或 2022 年的納稅年度沒有至少一次在聯\n邦納稅申報表中使用您的 ITIN。\n員工識別號碼（EIN）。個人必須使用 SSN\n（或 ITIN）繳納個人稅收，使用 EIN 繳納營業\n稅。您可以透過以下方式申請 EIN, 向國稅局申\n報《表表格格 SS-4》（英文文）。\n報稅身份\n您的稅額取決於您的報稅身份。您的報稅身份對\n於判定您是否可以利用特定扣除額和抵免額很重\n要。對於稅法定義的居民和非稅法定義的居民，\n判定您的報稅身份的規則是不同的。\n稅法定義的居民\n稅法定義的居民可以使用與美國公民相同的報稅\n身份。請參閱您的表格說明或第第 501 號刊物以\n瞭解更多關於報稅身份的更多資訊。\n已婚聯合申報。一般而言，只有當您和您的配\n偶在整個納稅年度都是美國公民或稅法定義的居\n民，或者您選擇成為被被視視為居居民民的稅稅法法定定義的居\n居民民配偶時，您們才可能以已婚聯合申報的方法\n申報，如第 1 章所述。\n符合資格的尚存配偶。如果您的配偶於 2021 \n年或 2022 年死亡，而您在 2023 年底前未再\n婚，您可能有資格作為合格的尚存配偶申報並使\n用聯合申報納稅申報表稅率。這僅適用於您可以\n在您的配偶去世的那一年與您的配偶聯合申報的\n情形。\n有關符合資格的尚存配偶報稅身份的更多資\n訊，請參閱符合資格的尚存配偶，該內容載於\n在 2023 年的《表格 1040》說明中的報稅身\n份。\n戶長如果您在一年的最後一天未婚或被視為未\n婚，並且您為您和一位符合條件的人士支付一半\n以上的房屋維持費用，您就有資格成為戶主。您\n必須在整個納稅年度都是稅法定義的居民。\n如果您的配偶在一年中的任何時候都是非稅\n法定義的居民，並且您的配偶不選擇被視為居\n民，那麼您將被視為未婚，如第 1 章的非非居居民民\n配偶被被視視為居居民民所述。\n備註。即使您因與非稅法定義的居民結婚\n而被視為未婚戶主，但您在低收入家庭福利優惠 \n(EIC) 方面仍可能被視為已婚。在該情況下，您\n需要滿足分居配偶的特殊規則才能享受優惠。請\n參閱第第 596 （英文文）號刊物以瞭解更多資訊。\nTIP\n稅法定義居民\n如果您是以非稅法定義的居民身份申報《表格\n1040-NR》，您可以使用後文討論的其中一種報\n稅身份。\n已婚非稅法定義的居民。未與美國公民或居民\n結婚的已婚非稅法定義的居民在判定與美國貿易\n或業務是否存在有效相關的收入稅時一般必須使\n用婚後分開報稅的稅表欄或稅務計算工作表。\n例外情況。已婚的非稅法定義的居民一般不\n能使用單身人士的稅表欄或稅務計算工作表。但\n是，如果您在一年的最後 6 個月內與配偶分開\n居住，並且您是加拿大、墨西哥或韓國的已婚居\n民，或者是已婚的美國國民，則您可能可以以單\n身身份報稅。請參閱《表格 1040-NR》的說明\n以檢視您是否符合條件。「美國國民」的定義 \n在本節後文說明。\n非稅法定義的居民通常不能作為已婚人士共\n同申報。然而，與美國公民或居民結婚的非稅法\n定義的居民可以選擇被視為居民並在《表格\n1040》或《表格 1040-SR》上聯合申報納稅申\n報表。關於這些選擇的資訊，請參閱第第 1 章章所\n述。如果您不選擇聯合申報，請申報《表格\n1040-NR》，並使用稅表欄或已婚人士單獨申報\n的稅務計算工作表。\n美國國民。一個個人，雖然不是美國公民，\n但對美國效忠，就被視為美國國民。此外，美國\n國民包括選擇成為美國國民而不是美國公民的美\n屬薩摩亞人和北馬里亞納群島人。\n符合資格的尚存配偶。如果您的配偶在 2021 \n年或 2022 年去世，而您在 2023 年底前沒有再\n婚，您可能有資格作為符合條件尚存配偶申報並\n使用聯合申報稅率。\n有關符合資格的尚存配偶報稅身份的更多資\n訊，請參閱符合資格的尚存配偶，該內容載於\n在 2023 年的《表格 1040-NR》說明中的報稅\n身份。\n戶長如果您在納稅年度的任何時間是非稅法定\n義的居民，則您不能以戶主身份申報。然而，如\n果您已婚，您的配偶在以下情況下有資格成為戶\n主：\n• 您的配偶在整個納稅年度都是稅法定義的\n居民或美國公民;\n• 您不選擇被視為稅法定義的居民; 並且\n• 您的配偶滿足此報稅身份的其他要求，如\n前文稅稅法法定定義的居居民民所述。\n備註。即使您的配偶因為您是非稅法定義\n的居民而被視為未婚戶主，但您的配偶在低收入\n家庭福利優惠 (EIC) 方面仍可能被視為已婚。在\n此情況下，您的配偶無權享受抵免，除非他們符\n合分居配偶的特別規則，才可以申報抵免優惠。\n請參閱第第 596 （英文文）號刊物以瞭解更多資\n訊。\n遺產和信託。使用《表格 1040-NR》的非稅\n法定義的居民遺產或信託在判定與美國貿易或業\n務是否存在有效相關的收入稅必須使用《表格\n1040-NR》說明中的稅率附表 W 。\n針對特定美國領土的外國人的特殊規定。在整\n個納稅年度是美屬薩摩亞或波多黎各的真正居民\n並且暫時在美國工作的非稅法定義的居民應該參\n閱本章尾端的美美屬屬薩薩摩摩亞亞或波多多黎黎各的真真正居居民\n民，以瞭解特殊規則的資訊。\n刊物 519 (2023)\n第5 章\n計算您的稅務\n19\n", "報告您的收入\n您必須根據第 2、3，以及 4 章的規則報告每項\n收入。對於稅法定義的居民，這包括來自美國境\n內和境外來源的收入。對於非稅法定義的居民，\n這包括與美國貿易或業務存在有效連結的收入\n（適用累進稅率）和來自美國的不存在有效連結\n的收入（適用 30% 的統一稅率或更低的稅收協\n定稅率）。\n扣除額\n居民和非稅法定義的居民可以在他們的美國納稅\n申報表中申領類似的扣除額。然而，非稅法定義\n的居民通常只能申領與其在美國的貿易或業務存\n在有效相關的收入的扣除額。\n稅法定義的居民\n如果您在整個納稅年度都是稅法定義的居民，您\n可以申領與美國公民相同的扣除額。雖然後文稅\n稅法法定定義居居民民涉及的內容包含了一些也適用於您\n的規則和指引，這些規則是特定專門針對非稅法\n定義的居民的。您應該獲取《表格 1040》的說\n明，以獲取有關如何申領允許的扣除額的更多資\n訊。\n非稅法定義居民\n您可以申領扣除額以計算您存在有效連結的應稅\n收入 (ECTI)。您一般不能申領與與您的美國業務\n活動無關的收入的扣除額。但後文描述的特定\n逐項扣除額除外，您只能在與您的有效連結收入\n相關的範圍內申請扣除額。\n日常和必要的業務支出。您可以扣除在您的美\n國貿易或業務營運中與與該貿易或業務有效相關\n的收入相關的所有日常和必要費用。關於其他業\n務支出的資訊，請參閱 IRS.gov/Pub535（英文\n文）的業務費用資源的指南內容。\n符合資格的營業收入扣除額。如果您的收入與\n美國貿易或業務存在有效連結，您最多可以從您\n符合資格的貿易或業務中扣除合格業務收入的 \n20%，外加您符合資格的房地產投資信託股票\n股利和合資格的公開交易合夥企業（PTP）收入\n的 20%。如要瞭解更多資訊，請參閱《表格\n1040-NR》說明中的第 13a 行。\n關於符合資格的業務收入扣除額的更多資\n訊，請參閱《表格 8995》、《表格 8995-A》及\n其附件，以及表格和附件的相關說明。\n損失。只要與美國的貿易或業務存在有效相關\n的收入，您可以扣除您為了獲利而進行的交易造\n成的損失，前提是您沒有因此得到保險等的補\n償。\n備註。從 2021 年開始，到 2026 年之前，\n您可能無法扣除超額業務損失。對於 2023 年，\n超額業務損失是指非公司納稅人的貿易或業務損\n失金額超過 $289,000 美元的門檻金額（已婚聯\n合申報的納稅人為 $578,000 美元）。\n教育者費用。如果您在 2023 年是符合條件的\n教育工作者，您可以在 2023 年期間為特定專業\n發展課程以及書籍、用品（健康或體育教學課程\n的非運動用品除外）、電腦設備（包括相關軟件\n和服務）以及您在課堂上使用的其他輔助設備和\n教材支付或產生的未報銷合格費用中扣除最多\n$300 美元的收入調整。有關更多資訊，請參閱\n您的稅表說明。\n符合條件的費用包括在 2023 年支付或\n產生的用於預防冠狀病毒傳播的個人防\n護設備、消毒劑和其他用品的金額。\n個人退休計劃（IRA）。如果您在 2023 年在傳\n統的個人退休計劃中投入了金額，您或許可以申\n領個人退休計劃扣除額。但您必須擁有與美國貿\n易或企業有效連結的應稅薪資才能這樣做。您應\n該會在 2024 年 5 月 31 日之前收到《表格\n5498》，其中顯示了您對 2023 年傳統個人退休\n計劃的所有投入金額。如果您在工作中或透過自\n僱參加退休計劃（合格養老金、利潤分享（包括 \n401（k））、年金、簡易員工退休金、員工儲\n蓄獎勵計劃等），您的個人退休計劃扣除額可能\n會減少或取消。但是，即使您無法扣除，您仍然\n可以為傳統的個人退休計劃投入金額。如果您為 \n2023 年的傳統 IRA 投入不可扣除的金額，您必\n須在《表格 8606》中報告。\n如要瞭解更多資訊，請參閱第第 590-A （英文\n文）號刊物。\n搬遷費用。僅當您是美國現役軍人，並且由於\n軍事命令，您因為駐紮地永久變化而搬家時，才\n能使用搬遷費用的扣除額。如要瞭解更多資訊，\n請參閱第第 3 （英文文）號刊物。如果您符合條\n件，請使用《表格 3903》計算要扣除的金額。\n政府向美軍成員提供的服務或補償。請勿包括\n政府提供的搬家和倉儲服務的價值，因為這是根\n據軍事命令搬遷，並且駐紮地點永久改變的事\n件。同樣地，請勿包括作為搬遷津貼、臨時住宿\n費用、臨時住宿津貼或搬入住房津貼收到的收入\n金額。如要瞭解更多資訊，請參閱第第 3 （英文\n文）號刊物。\n自顧、簡易員工退休金、員工儲蓄獎勵計劃，以\n及符合資格的退休計劃。如果您是自僱人士，\n您可以扣除出於為您和您的民通法則員工（如果\n有）提供退休福利的所投入金額的簡易員工退休\n金、員工儲蓄獎勵計劃或符合資格的退休計劃。\n如要為自己做出可扣除的投入金額，您必須擁有\n與您在美國的貿易或業務存在有效相關的自僱淨\n收入。\n請參閱第第 560 （英文文）號刊物以瞭解更多\n資訊。\n提前提取儲蓄的罰款。您必須在收入中包括您\n在該年度收到或記入您帳戶的所有存在有效連結\n的利息收入。請勿使用您從定存帳戶提早取款時\n必須支付的任何罰款進行扣除。然而，如果利息\n收入與您當年在美國的貿易或業務存在有效相\n關，您可以將銀行機構收取的提前取款罰款金額\n在附表 1（《表格 1040》）第 17 行中扣除。\n將附件 1（表格 1040）隨附到您的《表格\n1040-NR》。\n學生貸款利息扣除額。如果您在 2023 年為符\n合資格的學生貸款支付了利息，您最多可以從支\n付的利息中扣除 $2,500 美元。一般而言，如果\n滿足所有要求，您可以申領扣除額。\n扣除額是在附件 1（《表格 1040》）的第\n21 行報告。將附件 1（表格 1040）隨附到您的\n《表格 1040-NR》。\n如要計算扣除額，請參閱《表格 1040-NR》 \n的說明。如需瞭解更多資訊，請參閱第第 970 \n（英文文）號刊物。\nTIP\n被撫養人\n稅法定義的居民可以像美國公民一樣申領他們的\n被撫養人然而，只有是美國國民的非稅法定義的\n居民、加拿大、墨西哥和韓國的居民，以及作為\n學生或商業學徒的印度居民可以有合資格的被撫\n養人。請參閱後文的稅稅法法定定義居居民民。\n一般而言，被撫養人是符合資格的子女或 \n符合資格的親戚。然而，下列特殊情形適用。\n1. 作為納稅人的被撫養人的個人被視為沒有\n被撫養人。\n2. 如果個人提交聯合報稅表，則年底結婚的\n個人不能申報為被撫養人，除非提交聯合\n報稅表只是為了要求退還預扣所得稅或已\n繳預估稅。\n3. 被申領為被撫養人的個人必須是美國公\n民、國民或居民，或者是加拿大或墨西哥\n的居民。\n如果您未出示您報稅表上被撫養人部分\n的撫養人的 SSN、 ITIN，或收養納稅\n人識別號碼（ATIN）或您出示的號碼不\n正確，某些稅收優惠會被拒絕。請參閱前文的識\n識別號號碼。\n稅法定義的居民\n如果您是稅法定義的居民，符合資格的被撫養人\n包括您的合資格子女或合資格親屬。一個子女必\n須通過五項測試才能被報告為您符合資格的子\n女。一個人必須通過四項測試才能被報告為您符\n合資格的親人。如需更多資訊，請參閱《表格\n1040》的說明。\n如果您未出示您報稅表上被撫養人部分\n的撫養人的 SSN、 ITIN，或收養納稅\n人識別號碼（ATIN）或您出示的號碼不\n正確，某些稅收優惠會被拒絕。請參閱前文的識\n識別號號碼。\n非稅法定義居民\n請參閱前文的第第 501 （英文文）號刊物以瞭解更\n多資訊。\n墨西哥或加拿大居民，或美國國民。如果您是\n墨西哥或加拿大的居民，或者是美國國民，您可\n以申領您每個符合特定測試的被撫養人。墨西哥\n或加拿大居民或美國國民必須使用與美國公民相\n同的規則來判定誰是被撫養人。請參閱第第 501 \n（英文文）號刊物以瞭解這些規則。\n南韓居民。身為韓國居民（韓國政府員工除\n外）的非稅法定義的居民可以將其子女申領為合\n資格的被撫養人。除了使用與美國公民相同的規\n則來判定誰是被撫養人之外，根據與韓國的所得\n稅條約，子女必須在納稅年度的某個時間與美國\n的非稅法定義的居民一起生活。\n來自印度的學生和商業學徒。有資格享受《美\n國與印度所得稅條約》第 21（2）條優惠的學生\n和商業學徒，如果符合適用於美國公民的相同規\n則，則可以申報其家屬。\n逐項扣除額\n非稅法定義的居民可以申領一些稅法定義的居民\n也能申領的逐項扣除額。然而，非稅法定義的居\nCAUTION\n!\nCAUTION\n!\n20\n第5 章\n計算您的稅務\n刊物 519 (2023)\n", "民只有在其收入與其美國貿易或業務存在有效連\n結的情況下才能申領逐項扣除。\n您在附表 A 中申領逐項扣除額可能存在一些\n限制。請參閱附表 A（表格 1040）的說明或附\n表 A《表格 1040-NR — 逐項扣除額的說明，該\n內容載於《表格 1040-NR》的說明。\n稅法定義的居民\n您可以申領與美國公民相同的逐項扣除額附表\nA（《表格 1040》）。有關詳細資訊，請參閱\n附表 A（《表格 1040》）的說明。\n如果您沒有逐項列出您的扣除額，您可以針\n對您的特定報稅身份申領標準扣除額。如需更進\n一步資訊，請參閱《表格 1040》和《表格\n1040-SR》的說明。\n非稅法定義的居民\n如果您收到與美國貿易或業務存在有效連結的收\n入，您可以扣除特定逐項扣除額。您一般只能包\n括正確歸類並分配給與美國貿易或業務存在有效\n連結的收入的扣除額和損失。您不能包括與免稅\n收入或與美國貿易或業務不存在有效連結的收入\n相關的扣除額和/或損失。然而，您可以扣除特\n定慈善捐款以及傷亡和盜竊損失，即使它們與您\n的有效連結收入無關。請使用附表 A（《表格\n1040-NR》）申領逐項扣除。如要瞭解更多資\n訊，請參閱《表格 1040-NR》的說明。\n標準扣除額。非稅法定義的居民不能申領標準\n扣除額額。然而，對於特定來自印度的非稅法定\n義的居民存在一項特殊規則，如下所述。\n來自印度的學生和商業學徒。一項特殊規\n則適用於有資格享受美國與印度所得稅協定第\n21（2）條規定的優惠的學生和商業學徒。如果\n您不申領逐項扣除額，您可以申領標準扣除額。\n請使用工作表表 5-1 計算您 2023 年的標準扣\n除額。如果您已婚並且您的配偶申報納稅申報表\n並逐項列出扣除額，則您不能進行標準扣除額\n額。\n災難稅務減免。如果您是有資格享受美國\n與印度所得稅條約第 21（2）條優惠的學生或商\n業學徒，並且在 2023 年受到特定聯邦政府宣布\n的重大災難的影響（請參閱 \nIRS.gov/\nDisasterTaxRelief 以及 FEMA.gov/Disasters\n（英文文）），您可以選擇透過 2023 年納稅申報\n表中任何符合條件的與災難相關的個人傷亡損失\n來增加標準扣除額額。請使用工作表表 5-1 計算 \n2023 年的標準扣除額。請參閱 2023 《表格\n4684》及其說明，瞭解有關符合條件的與災害\n相關的個人傷亡損失的稅收優惠的更多資訊。\n州和地方所得稅。您可以扣除您為與美國的貿\n易或業務存在有效連結的收入支付的州和地方所\n得稅。您的扣除額僅限於總計 $10,000 美元的\n總扣除額（如果婚後分開報稅則為 $5,000 美\n元）。如果您在 2023 年收到了您在前一年繳納\n的稅款的退稅或回扣，請不要將您的扣除額中減\n少該金額。相反地，如果您在前一年扣除了稅款\n並且扣除額降低了您的稅款，則您必須在收入中\n包括退稅或回扣。請參閱追回事項，該內容載\n於第第 525 （英文文）號刊物，以瞭解關於如何計\n算要包含在收入中的金額的詳細資訊。\n慈善捐助。您可以在特定限制下扣除您對符合\n條件的組織的慈善捐款或禮物。符合資格的組織\n包括宗教、慈善、教育、科學或文學性質的組\n織，或致力於防止虐待兒童或動物的組織。特定\n促進國家或國際業餘體育比賽的組織也是合格的\n組織。\n有關扣除慈善捐款的更多資訊，請參閱捐贈\n給美國慈善組織該內容載於《表格 1040-NR》 \n的說明中的附表 A《表格 1040-NR》 —— 逐項\n扣除額的說明。\n外國組織。直接向國外組織提供的捐款是\n不可扣除的。然而，如果是捐贈給美國組織，並\n由美國掌控資金用途且由美國組織匯款給國外慈\n善組織，或者該國外組織僅是美國組織的行政部\n門，則能夠扣除捐贈。\n在數量有限的所得稅條約下，您可能有資格\n扣除對慈善外國組織的捐款。請參閱第第 526 \n（英文文）號刊物以瞭解更多細節。\n財產損失和盜竊損失。您可以在納稅申報表中\n扣除財產損失和盜竊損失。\n如果非商業財產損失或盜竊損失可歸因\n於聯邦宣布的災難，您才能扣除該損\n失。\n如果您的財產損失或盜竊損失歸因於聯邦宣\n布的災難，即使您的財產與美國貿易或業務無\n關，您也可以扣除您的損失。該財產可以是與美\n國貿易或業務無關的個人用途財產或創收財產。\n該財產必須在發生財產損失或盜竊時位於美國。\n您只能在發現損失的當年扣除盜竊損失。使用\n《表格 4684》及其說明計算您的免賠額財產損\n失和盜竊損失。如需瞭解更多資訊，請參閱第第\n547 號號刊物。\n其他逐項扣除額。您可能會被允許扣除之前未\n討論過的一些其他逐項扣除額。這些包括以下內\n容。\n• 符合資格的災難淨損失。\n• 創收財產的財產損失和盜竊損失。\n• 如果超過 $3,000 美元，扣除權利申領項下\n的還款額。請參閱第第 525 （英文文）號刊物\n以瞭解更多細節。\n• 特定未收回的退休金投資。\n• 殘障人士的與殘障相關的工作費用。\n有關更多資訊，請參閱附表 A ( 表格\n1040-NR) 的說明 —— 逐項扣除額的說明的第 7 \nCAUTION\n!\n2023 標準扣除額工作表\n來自印度的學生和商業學徒\n工作表 5-1。\n保留您的記錄\n警告。如果您已婚並單獨申報納稅報稅表，並且您的配偶逐項列出扣除額，請不要填寫此工作表。即使您在 1959 年 1 月 2 日之前出生或失明，您\n也不能享受標準扣除額。\n1. 輸入下文所示您的報稅身份的金額。\n•單身或夫妻分開申報 —— $13,850 美元\n•符合資格的尚存配偶 —— $27,700 美元. . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1.\n \n2. 您是否能被其他人的美國所得稅申報表申領為被撫養人？\n不能。請在第 4 行填入第 1 行的金額。跳過第 3 行並前往第 5 行。\n能。前往第 3 行。\n3. 您的勞動收入* 是否高過 $750 美元？\n是的。為您的勞動收入增加 $400 美元。請填入總數。\n不是。請填入 $1,250 美元。\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.\n \n4. 請輸入第 1 行或第 3 行中較低的金額。\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4.\n \n5. 如果在 1959 年 1 月 2 日之前出生或失明，請填入 $1,500 美元（單身時為 $1,850 美元）。如果在 \n1959 年 1 月 2 日之前出生並且失明，請填入 $3,000 美元（如果單身則 $3,700 美元）。否則，填\n入-0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5.\n \n6. 填入 2023 年《表格 4684》第 15 行中的任何淨災難損失. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6.\n \n7. 將第 4、5 和 6 行相加。在此處和《表格 1040-NR》第 12 行填入總數。在這行數左側空白處列印 \n「Standard Deduction Allowed Under U.S.-India Income Tax Treaty (美國與印度所得稅條約允許\n的標準扣除額)」。這是您 2023 年的標準扣除額. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n7.\n \n* 勞動收入包括工資、薪水、小費、專業費用以及因您提供的個人服務而收到的其他薪水。它還包括作為獎學金獲得的任何金額，您必須將它們包\n含在您的收入中。一般而言，您的收入是您在《表格 1040-NR》第 1z 行上報告的總金額，加上附表 1（1040 表）第 3、6 和 8r 行，減去附表 1\n（《表格 1040》）第 15 行。\n刊物 519 (2023)\n第5 章\n計算您的稅務\n21\n", "行，該內容載於《表格 1040-NR》的說明。此\n外，也請檢閱第第 529 （英文文）號刊物。\n符合資格的災難淨損失。有關符合資格的災\n難淨損失的更多資訊，請參閱《表格 4684》的\n說明。如要判定您是否受到聯邦宣布的重大災難\n的影響，請前往 IRS.gov/DisasterTaxRelief 號\n刊物。\n創收財產的損失。這些損失不受適用於個人\n用途財產的限制。請使用《表格 4684》的 B 部\n分計算您對這些損失的扣除額。\n稅務抵免額以及繳納方式\n本內容涉及對稅法定義的居民的稅務抵免額和繳\n納方式，然後討論涉及非稅法定義的居民的稅務\n抵免額和稅款。\n稅法定義的居民\n稅法定義的居民通常適用於與美國公民相同的規\n則進行申領稅務抵免額並報告稅務款項，包括預\n扣稅。\n下列項目是您可以申領的一些抵免額。\n外國稅務抵免額。您可以就您因外國來源收入\n向外國支付或應計的所得稅申領抵免額，但存在\n的限制。您不能為排除的外國收入所支付或應計\n的稅款申領抵免額。如要為向外國支付或應計的\n所得稅申領抵免額，您通常會與您的《表格\n1040》或《表格 1040-SR》一同申報《表格\n1116》。\n如需瞭解更多資訊，請參閱第第 514 （英文文）\n號刊物。\n子女和被撫養人撫養抵免額。如果您付錢讓某\n人照顧您 13 歲以下被撫養的合資格子女，或您\n的殘疾被撫養人或殘疾配偶，以便您可以工作或\n尋找工作，則您可能可以獲得此抵免額。\n如需更多資訊，請參閱《表格 2441》以及第\n第 503 （英文文）號刊物。\n老人或殘疾人抵免額。如果您年滿 65 歲或因\n永久性和完全殘疾而退休，您可能有資格獲得此\n抵免額。有關此抵免額的更多資訊，請參閱第第\n524 （英文文）號號刊物以及附件 R（《表格\n1040》）。\n教育抵免額。如果您為自己、您的配偶或您的\n被撫養人支付了符合資格的教育費用，則您可能\n有資格獲得這些抵免額。一共有兩種教育抵免\n額：美國機會抵免額和終身學習抵免額。如果您\n是婚後分開報稅，則不能申領這些抵免額。請使\n用《表格 8863》來計算抵免額。如需瞭解更多\n資訊，請參閱第第 970 （英文文）號號刊物。\n稅法定義居民，請參閱教教育育抵抵免免額額該內容載\n於後文的稅法定義居民。\n退休儲蓄投入金額抵免額您可能有資格獲得此\n抵免額（也稱為儲蓄者抵免額）, 如果您在 \n2023 年在僱主贊助的退休計劃或個人退休計劃 \n（IRA）中投入了符合條件的金額。請使用《表\n格 8880》及其說明計算抵免額。有關申領抵免\n額的要求的更多資訊，請參閱第第 590-A （英文\n文）號號刊物。\n子女稅務抵免額和額外子女稅務抵免額。「符\n合資格的子女，」在子女稅抵免額和額外子女\n稅抵免額方面，子女指的是：\n• 2023 年底未滿 17 歲；\n• 是您的兒子、女兒、繼子女、符合資格的\n寄養子女、兄弟、姐妹、繼兄弟、繼姐\n妹、同父異母（同母異父）的兄弟、同父\n異母（同母異父）的姐妹或前述任一項的\n後代（例如，您的孫子、侄女或侄子）\n• 是美國公民、美國國民或稅法定義的居\n民；\n• 在 2023 年沒有支助自己的需求超過一半以\n上。\n• 在 2023 年有超過半年以上與您同住（不上\n學、休假或醫療保健等暫時缺勤，算作在\n家中居住的時間）；\n• 在您的納稅申報表中申領為被撫養人；以\n及\n• 在該納稅年度沒有合併申報，或僅為了申\n領所得稅預扣額或繳付的估算稅款的退稅\n而申報。\n領養的子女總是被當作自己的子女對待。被\n領養的子女包括合法安置於您身邊以供合法領養\n的子女。\n如果您在 2023 年的納稅申報表（包括延\n期）的到期日或之前尚未簽發社會安全號碼（或\n個人報稅識別號碼），則您不能在原始或修改過\n的 2023 年納稅申報表上申領子女稅務抵免額。\n如果您的孩子沒有在 2023 年報稅截止日期\n（包括延期）之前簽發的能就業的社會安全號\n碼，您不能為這個孩子申領子女稅務抵免額，但\n可以為這個孩子申領其他被撫養人的抵免額。請\n參閱其他被被撫養養人人的抵抵免免額額。\n使用附表 8812（《表格 1040》）及其說明\n中的其他被撫養人的子女稅務抵免額和抵免工作\n表計算抵免額。\n其他被撫養人的抵免額其他被撫養人的抵免額\n適用於無法申領子女稅務抵免額的被撫養人。符\n合條件的被撫養人必須是美國公民、美國國民或\n美國稅法定義的居民，並且必須在您的 2023 年\n報稅截止日期（包括延期）當天或之前擁有一組\n社會安全號碼 (SSN)、個人報稅識別號碼 (ITIN) \n或領養報稅識別號碼 (ATIN)。請參閱附表 8812\n（《表格 1040》）及其說明來獲取更多資訊。\n領養抵免額。您可能有資格獲得最高 15,950 \n美元的稅務抵免額，用於領養符合資格的兒童的\n合資格費用。無論您是否有符合資格的費用，這\n筆金額都可以用於領養有特殊需要的孩子。如要\n申領領養抵免額，請在《表格 1040》和《表格\n1040-SR》中隨附申報《表格 8839》。\n低收入家庭福利優惠（EIC）。低收入家庭福\n利優惠或勞動所得稅抵免額（EITC）是為中低\n收入勞動者提供的一項優惠。如要獲得低收入家\n庭福利優惠的資格，您必須透過為某人工作或經\n營或擁有企業或農場獲得收入，並符合基本規\n則。此外，您必須滿足針對沒有合資格子女的勞\n工的額外規定，或者您的子女符合所有合格資子\n女的規定。低收入家庭福利優惠會減少您所欠的\n稅款，並且可能會給您退稅。如要瞭解更多資\n訊，請前往 IRS.gov/EIC。\n如果您（和您配偶，如果提交聯合報稅表的\n話）在 2023 年報稅表（包括延期報稅表）到期\n日或之前沒有獲得社會安全號碼，您不能在您的\n原始或修改後的 2023 年報稅表中申請低收入家\n庭福利優惠。此外，如果子女在您的報稅表（包\n括延期報稅表）到期日或之前沒有獲得社會安全\n號碼，您在您的原始或修改後的 2023 年報稅表\n上計算低收入家庭福利優惠時，不能將該子女視\n為合資格子女。\n如果社會安全卡上有一個標章寫著 \n「Not Valid for Employment (不適用\n於就業)」並且該號碼是為了您（或您\n的配偶或您的合資格子女）可以獲得聯邦資助的\n補助而簽發的，您不能申領低收入家庭福利優\n惠。聯邦資助的福利範例如醫療補助。如果卡上\n有這個標章，並且個人的移民身份發生了變化，\n因此該個人現在是美國公民或合法永久居民，請\n要求社會安全局簽發沒有標章的新社會安全卡。\n如要瞭解您是否有資格獲得低收入家庭福利\n優惠，請前往 IRS.gov/EITCAssistant 號刊物。\n更多資訊。有些其他資格規則是在這裡沒\n有討論的。如需瞭解更多資訊，請參閱第第 596 \n（英文文）號刊物。\n非稅法定義的居民\n您可以申領一些與稅法定義的居民也能申領的抵\n免額。您還可以舉報您已支付、被視為已支付或\n從您的收入中預扣的特定稅款。\n抵免額\n僅當您收到有效連結的收入時才允許使用抵免\n額。您或許可以申領下列部分抵免額。\n外國稅務抵免額。如果您收到與美國的貿易或\n業務存在有效連結的外國來源收入，您可以就該\n收入向任何外國或美國財產支付或累積的任何所\n得稅申領抵免額。\n如果您沒有與美國貿易或業務存在有效連結\n的外國來源收入，則您不能就向外國或美國領土\n支付或累積的稅款申領您的美國稅款抵免額。\n如果僅因為您是外國或外國財產的公民或居\n民而徵收這些稅款，則您不能從外國或美國財產\n對您的美國來源收入徵收的稅款中獲得任何抵免\n額。\n如果您申領外國稅務抵免額，您通常必須在\n您的納稅申報表中附上一份《表格 1116》。請\n參閱第第 514 （英文文）號刊物以瞭解更多資訊。\n子女和被撫養人撫養抵免額。如果您付錢讓某\n人照顧您 13 歲以下被撫養的合資格子女，或您\n的殘疾被撫養人或殘疾配偶，以便您可以工作或\n尋找工作，則您可能符合此抵免額的資格。關於\n這些詞彙的定義，請參閱第第 503 （英文文）號刊\n物。\n已婚的非稅法定義的居民只有在他們選擇與\n美國公民或居民配偶共同申報時才能申領抵免額\n如第 1 章的如如何做出出選選擇擇所述，或者如果他們\n符合特定分居已婚人士的資格（請參閱聯合申\n報測試，該內容載於第第 503 （英文文）號刊\n物）。\n在任何納稅年度中您有資格獲得孩子和被撫\n養人護理費用抵免額的金額不能超過您在該納稅\n年度從美國獲得的收入。勞動收入通常指的是為\n了提供的個人服務的薪資、薪水和專業費用。\n如需瞭解更多資訊，請參閱第第 503 （英文文）\n號刊物。\n教育抵免額。如果您在一年中的任何時候都是\n非稅法定義的居民，您一般不能申領教育抵免\n額。然而，您可以在下列情況下申領教育抵免\n額。\n1. 您已婚並選擇與美國公民或居民配偶共同\n申報，如下第 1 章中非非居居民民配偶被被視視為居居民\n民所述。\n2. 您是雙重身份的外國人，並選擇全年被視\n為美國居民。請參閱第 1 章中的選選擇擇稅稅法法定\n定義的居居民民身身份份的內容。\nCAUTION\n!\n22\n第5 章\n計算您的稅務\n刊物 519 (2023)\n", "有關美國機會稅務抵免額的更多資訊，請前\n往 IRS.gov/AOTC （英文文）。\n退休儲蓄投入金額抵免額您可能有資格獲得此\n抵免額（也稱為儲蓄者抵免額）如果您在 2023 \n年在僱主贊助的退休計劃或個人退休計劃 \n（IRA）中投入了符合條件的金額。如果出現以\n下情況，您不能申領此抵免額：\n• 您在 2006 年 1 月 1 日之後出生;\n• 您是一名全職學生;\n• 您在其他人的 2023 年納稅申報表中被申領\n為被撫養人; 或者\n• 您當年的調整後總收入超過 $36,500 美\n元。\n請使用《表格 8880》來計算抵免額。如需瞭解\n更多資訊，請參閱第第 590-A （英文文）號刊物。\n子女稅務抵免額和額外子女稅務抵免額。僅限\n身為美國國民的非稅法定義居民、加拿大、墨西\n哥或韓國居民、根據與印度的所得稅條約第 21\n（2）條有資格獲得優惠的來自印度的學生和商\n業學徒，才可以申請子女稅務抵免。\n「符合資格的子女，」在子女稅務抵免額和\n額外子女稅務抵免額方面，子女指的是：\n• 2023 年底未滿 17 歲；\n• 是您的兒子、女兒、繼子女、符合資格的\n寄養子女、兄弟、姐妹、繼兄弟、繼姐\n妹、同父異母（同母異父）的兄弟、同父\n異母（同母異父）的姐妹或前述任一項的\n後代（例如，您的孫子、侄女或侄子）\n• 是美國公民、美國國民或稅法定義的居\n民；\n• 在 2023 年沒有支助自己的需求超過一半以\n上。\n• 在 2023 年有超過半年以上與您同住（不上\n學、休假或醫療保健等暫時缺勤，算作在\n家中居住的時間）；\n• 在您的納稅申報表中申領為被撫養人；以\n及\n• 在該納稅年度沒有合併申報，或僅為了申\n領所得稅預扣額或繳付的估算稅款的退稅\n而申報。\n領養的子女總是被當作自己的子女對待。被\n領養的子女包括合法安置於您身邊以供合法領養\n的子女。\n如果您在 2023 年的納稅申報表（包括延\n期）的到期日或之前尚未簽發社會安全號碼（或\n個人報稅識別號碼），則您不能在原始或修改過\n的納稅申報表上申領子女稅務抵免額。\n如果您的子女沒有在 2023 年報稅截止日期\n（包括延期）之前簽發的能就業的社會安全號\n碼，您不能為這個孩子申領子女稅務抵免額，但\n可以為這個孩子申領其他被撫養人的抵免額。請\n參閱其他被被撫養養人人的抵抵免免額額。\n使用附表 8812（《表格 1040》）及其說明\n計算抵免額。\n其他被撫養人的抵免額無法申領子女稅務抵免\n額的被撫養人可能仍有資格獲得其他被撫養人的\n抵免額。這是每位符合資格的人士 $500 美元的\n不可退稅的稅務抵免額。符合資格的被撫養人必\n須是美國公民、美國國民或美國稅法定義的居\n民。請參閱《表格 1040-NR》的說明。如要為\n其他被撫養人申領抵免額，您的被撫養人必須在 \n2023 年納稅申報表（包括延期）到期日或之前\n獲得一組社會安全號碼、個人報稅識別號碼或領\n養報稅識別號碼。\n僅限美國國民的非稅法定義的居民、加\n拿大、墨西哥或韓國的居民、根據與印\n度的所得稅條約第 21（2）條有資格獲\n得優惠的來自印度的學生和商業學徒可以申領其\n他被撫養人的稅務抵免額。\nCAUTION\n!\n領養抵免額。您可能有資格獲得最高 $15,950 \n美元的稅務抵免額，用於領養符合資格的兒童的\n合資格費用。無論您是否有符合資格的費用，這\n筆金額都可以用於領養有特殊需要的孩子。如要\n申領領養抵免額，請在《表格 1040-SR》中隨\n附申報《表格 8839》。\n已婚的非稅法定義的居民只有在他們選擇與\n公民或居民配偶共同申報時才能申領抵免額如第\n1 章的非非居居民民配偶被被視視為居居民民所述，或者如果\n他們符合特定分居已婚人士的資格（請參閱婚\n後分開申報，該內容載於《表格 8839》的說\n明）。\n上一年替代性最低稅收抵免。如果您在上一年\n繳納了替代性最低稅額，請獲取《表格 8801》\n及其說明以檢閱您是否有資格獲得此抵免額。\n低收入家庭福利優惠 (EIC)。如果您在納稅年\n度的任何一部分的時間是非稅法定義的居民，您\n通常無法申報低收入家庭福利優惠 (EIC)。然\n而，如果您已婚並選擇與美國公民或居民配偶共\n同申報，如第 1 章中的非非居居民民配偶被被視視為居居民\n民，您可能有資格獲取抵免額。\n如果您和您的配偶在 2023 年的納稅申報表\n的申報（包括延期）到期日或之前沒有獲得社會\n安全號碼，則您不能在原始或修改後的 2023 年\n報稅表上申領低收入家庭福利優惠。此外，如果\n您的子女在您的納稅申報表的申報（包括延期）\n當日或之前沒有獲得一組社會安全號碼，您在計\n算您的原始或修改過的 2023 年納稅申報表上的\n低收入家庭福利優惠時不能將該孩子視為合資格\n子女。\n如果社會安全卡上有一個標章寫著 \n「Not Valid for Employment (不適用\n於就業)」並且該號碼是為了您（或您\n的配偶或您的合資格子女）可以獲得聯邦資助的\n補助而簽發的，您不能申領低收入家庭福利優\n惠。例如，醫療補助就屬於一項聯邦資助福利。\n如果卡上有這個標章，並且該個人的移民身份發\n生了變化，因此該個人現在是美國公民或合法永\n久居民，請要求社會安全局簽發沒有標章的新社\n會安全卡。\n請參閱第第 596 （英文文）號號刊物以瞭解有關\n此抵免額的更多資訊。\n預扣稅\n您可以申領當年度預扣的稅款，作為您在美國繳\n納的稅款。您可以在《表格 1040-NR》的第\n25a 至 25g 行申領預扣稅。預扣稅款會減低您\n在《表格 1040-NR》中積欠下的任何稅款。\n從薪資中扣除。當您是非稅法定義的居民時，\n在納稅年度從您的薪資中預扣的任何聯邦所得稅\n都可以作為您在同一年對美國所得稅義務的繳\n納。無論您當年是否在美國從事貿易或業務，以\n及薪資（或任何其他收入）是否與美國的貿易或\n業務有關，您都可以申領預扣所得稅。\n超額預扣的社會安全稅。如果您有兩個或兩個\n以上的僱主，您可能可以針對超過社會安全稅最\n高要求的的美國所得稅義務申領抵免額。請參閱\n第 8 章的社社會會安安全全和醫醫療療保險險稅稅以瞭解更多資\n訊。\n額外的醫療保險稅。對於在 2023 內支付給您\n超出 20 萬美元的薪資或《鐵路員工退休稅務\n法》(RRTA) 補助，您的僱主負責預扣 0.9% \n(0.009) 額外的醫療保險稅。如果您不積欠額外\n的醫療保險稅，您可以透過申報《表格 8959》\n從納稅申報表上報告的總納稅義務中扣除任何預\n扣的額外醫療保險稅。\nCAUTION\n!\n對未分配的長期資本利得繳納的稅款。如果您\n是共同基金（或其他受監管的投資公司\n（RIC））或房地產投資信託（REIT）的股\n東，您可以針對您該公司在未分配的長期資本利\n得上繳納的稅款的部分申領抵免額。您將會在 \n《表格 2439》收到此類資訊，並需要隨附在納\n稅申報表中。\n從來源預扣稅。您可以申領在投資來源處以及\n您的其他 FDAP 收入在向您提供款項時已預扣的\n任何稅款。固定或可依此判定的收入包括您未申\n領為存在有效連結的利息、股利、租金和特許權\n使用費收入。薪資或薪金款項可以是固定或可依\n此判定的收入，但通常受制於上述的預扣稅。固\n定或可依此判定收入的稅款按 30% 的稅率或更\n低的協定稅率預扣。\n合夥企業收入預扣稅款。如果您合夥企業中的\n外國合夥人，則合夥企業將會就您從合夥企業獲\n得之有效連結應稅收入 (ECTI) 的份額預扣稅\n款。合夥企業將在《表格 8805》上向您提供顯\n示預扣稅的聲明。公開交易的合夥企業將會就有\n效連結的實際分配進行預扣。在此情況下，合夥\n企業將在《表格 1042-S》上向您提供聲明。將\n預扣稅在《表格 1040-NR》的第 25e 行或 25g \n行申領為款項（視情況而定）。\n銷售或交易某些合夥權益而獲得的收益預扣\n稅。如果您是在美國從事（或被視為從事）貿\n易或業務的美國或外國合夥企業的直接或間接外\n國合夥人，並且您直接或間接處置該收益的利\n息，則對於 2017 年之後發生的轉讓，受讓人通\n常會代您預扣並向國稅局支付相當於銷售收入\n10% 的稅款。超出此金額的預扣和支付規則類\n似於銷售美國房地產。您將收到《表格\n8288-A》，其中反映了預扣金額，您然後可以\n在《表格 1040-NR》的第 25f 行將該金額作為\n您就收益所欠稅款的稅收優惠進行申報。您或許\n能夠向受讓人提供某些資訊以減少或消除預扣\n稅。例如，如果國稅法規的不確認條款適用於轉\n讓所獲全部收益，則在您提供描述不確認條款適\n用的通知時，受讓人不需要預扣稅。如果您是適\n用於預扣的受讓人，則根據第 1446(f)(4) 條，合\n夥企業可以就分配向您預扣稅。\nT.D. 9926 (85 FR 76910)，在IRS.gov/irb/\n2020-51_IRS#TD-9926（英文文）查看，於 2020 \n年 11 月30 日發布（經 86 FR 13191 更正），\n包含最終規定（第1446(f) 條規定）涉及第\n1446(f) 條規定的關於某些合夥企業權益轉讓的\n預扣稅和報告，其中包括適用於轉讓 PTP 權益\n的經紀人的預扣稅要求。雖然第 1446(f) 條預扣\n稅通常適用於 2018 年 1 月 1 日或之後發生的轉\n讓，但第 1446(f) 條法規的某些規定適用於\n2023 年1 月1 日或之後發生的轉讓。有關更多\n信息，請參閱第第 515 號號刊物（英文文）。\n有關 1446(f) 法規相關某些問題的更多指導\n資訊，請參閱2023-8 通通知（英文文）。\n處置美國不動產權益的預扣稅。您可以申領任\n何因處置美國不動產權益（或被視為處置美國不\n動產權益產生的收入）而被預扣的稅款作為款\n項。請參閱第 4 章的不動產產損益益。買家將在\n《表格 8288-A》上向您提供一份預扣金額的聲\n明。在《表格 1040-NR》的第 25f 行申領預扣\n的稅款作為款項。\n在您的納稅申報表中申領預扣稅款。填寫納稅\n申報表時，從資訊文件中填入任何預扣稅款時須\n謹慎小心填入正確的金額。下表列出了一些較常\n見的資訊文件並顯示在哪裡可以找到預扣稅\n額。\n刊物 519 (2023)\n第5 章\n計算您的稅務\n23\n", "表單號碼\n預扣\n 稅款 \n位置\nRRB-1042S . . . . . . . . . . . . . . . . . . . . 方塊13 \nSSA-1042S . . . . . . . . . . . . . . . . . . . .\n方塊 9 \nW-2 . . . . . . . . . . . . . . . . . . . . . . . . .\n方塊 2 \nW-2c . . . . . . . . . . . . . . . . . . . . . . . .\n方塊 2 \n1042-S . . . . . . . . . . . . . . . . . . . . . . . 方塊 10\n8805 . . . . . . . . . . . . . . . . . . . . . . . .\n第 10 行\n8288-A . . . . . . . . . . . . . . . . . . . . . . . 方塊 4\n美屬薩摩亞或波多黎各的真\n正的居民\n如果您是非稅法定義的居民，並且在整個納稅年\n度是美屬薩摩亞或波多黎各的真正居民，您的納\n稅義務通常與稅法定義的居民相同。您應該申報\n《表格 1040》或《表格 1040-SR》並報告來自\n美國境內和境外來源的所有收入。然而，您可以\n排除以下段落中討論的收入。\n在報告收入以外的稅收目的下，您將被視為\n非稅法定義的居民。例如，您不被允許使用標準\n扣除額，您不能聯合申報納稅申報表，並且您不\n能申領被撫養人，除非該人是美國公民或國民。\n被允許的扣除額和抵免額也存在限制。請參閱\n稅法定義居民該內容載於本章的扣除除額額、逐逐項\n扣除除額額，以及稅稅務務抵抵免免額額和繳繳納納。\n波多黎各居民。如果您全年都是波多黎各的真\n正居民，您可以從總收入中排除來自波多黎各來\n源的所有收入（作為美國或其任何機構的員工提\n供服務獲得的金額除外）。\n如果您按日曆年報告收入並且您沒有 2023 \n年需要預扣的薪資，請在 2024 年 6 月 15 日之\n前申報納稅申報表並繳納稅款。您還必須在 \n2024 年 6 月 15 日之前支付 2024 年的第一筆估\n算稅款。您不能申報聯合所得稅表或聯合支付估\n計稅款。然而，如果您與美國公民或居民結婚，\n請參閱第 1 章的非非居居民民配偶被被視視為居居民民。\n如果您賺取的薪資需要預扣，則您的美國所\n得稅表應在 2024 年 4 月 15 日之前申報。您還\n必須在 2024 年 4 月 15 日之前支付 2024 年的第\n一筆估算稅款。關於預扣稅和估算稅款的資訊，\n請參閱第第 8 章章。\n美屬薩摩亞居民如果您全年都是美屬薩摩亞的\n真正居民，您可以從總收入中排除來自美屬薩摩\n亞的所有收入（作為美國政府或其任何機構的員\n工提供服務獲得的金額除外）。在排除條款下，\n美屬薩摩亞政府的員工不被視為美國政府或其任\n何機構的員工。關於此排除條款的更多資訊，請\n參閱《表格 4563》以及第第 570 （英文文）號刊\n物。\n6.\n雙重身份納稅年度\n介紹\n如果您在同一年既是稅法定義的居民又是非稅法\n定義的居民，那麼您就擁有雙重身份納稅年度。\n雙重身份不涉及您的公民身份；它僅指您在美國\n的居民身份。在雙重身份納稅年度判定美國所得\n稅義務時，您在那一年是美國居民的那一部分和\n您是非居民的那一部分適用不同的規則。\n最常見的雙重身份納稅年度是入境和出境的\n年份。請參閱第 1 章的具具有雙雙重居居民民身身份份的外外\n國人人。\n如果您如第 1 章所述是結婚且選擇成為被被視視\n為居居民民的稅稅法法定定義的居居民民配偶，本章節的規則\n在那一年不適用於您。\n主題\n本章討論的是：\n• 需課稅的收入、\n• 針對雙重身份納稅人的限制、\n• 如何計算稅務、\n• 要申報的表格、\n• 何時以及何處申報，以及\n• 如何申報雙重身份納稅申報表。\n有用的條款\n您可能想看：\n刊物\n503 子女和被撫養人的照護費用\n514 個人外國稅務抵免額\n575 退休金和年金收入\n表格（和說明）\n1040 美國個人所得稅表\n1040-SR 美國老年人納稅申報表\n1040-C 美國離境外國人所得稅表\n1040-ES 個人估算稅款\n1040-ES (NR) 美國非居民外國個人估算稅\n款\n1040-NR 美國非稅法定義的居民所得稅表\n1116 外國稅務抵免額\n請參閱第第 12 章章以瞭解更多關於獲取這些刊物\n和表格的資訊。\n納稅年度\n您必須在年度會計期間內申報您的納稅申報表，\n該期間稱之為稅務年度。如果您過去未建立財\n政納稅年度，則您的納稅年度為日曆年。一個日\n曆年指的是12 月 31 日結束的連續 12 個月。如\n果您過去已建立過一個正常的財政年度（在 12 \n月以外以當月的最後一天結束的連續 12 個月或\n一個 52 到 53 週的年份）且被視為任何日曆年\n的美國居民，您的財政年度在該日曆年中的任何\n部分皆將被視為美國居民。\n需課稅的收入\n對於您在一年中屬於稅法定義的居民的那一部\n份，您所有來源的收入都需要被課稅。如果您在\n作為稅法定義的居民期間收到來自美國以外來源\n的收入，則應納稅。即便您是在非稅法定義的居\n民期間賺取這份收入，或者您在收到後成為非稅\n法定義的居民並且是在年度前述前，也是需要課\n稅的。\n對於您在一年中屬於非稅法定義的居民的那\n一部份，您需要對來自美國的收入以及特定被視\n為與美國貿易或業務存在有效連結的外國收入繳\n 503 \n 514 \n 575 \n 1040\n 1040-SR\n 1040-C\n 1040-ES\n 1040-ES (NR)\n 1040-NR\n 1116\n稅。第 4 章討論了將外國來源收入視為存在有\n效連結的規則，該內容載於在外外國收收入入。\n如果您是在屬於非稅法定義的居民期間收到\n的來自美國以外與美國的貿易或業務沒有有效連\n結的收入，則無需納稅。即便該收入是您在作為\n稅法定義居民期間賺取的收入，或者在收到收入\n後且在年底之前成為稅法定義的居民或美國公民\n時，該收入也無需納稅。\n除非根據國稅法規或稅務協定條款特別豁\n免，否則來自美國的收入無論您是作為非稅法定\n義的居民還是稅法定義的居民獲得，都應納稅。\n一般而言，稅務協定條款僅適用於您在一年中作\n為非居民部分的時間。然而，在特定情況下，當\n您是稅法定義的居民時，條約規定可能適用。請\n參閱第第 9 章章以瞭解更多資訊。\n在判定需要在美國繳納哪些收入時，您必須\n考慮美國稅法下的豁免條款以及美國與特定外國\n之間的稅務協定提供的低額稅率和豁免條款。有\n關稅務協定的額外討論，請參見第第 9 章章。\n雙重身份納稅人的限制\n如果您在雙重身份納稅年度中申報納稅申報表，\n下列限制適用。\n標準扣除額。您不能使用《表格 1040》或\n《表格 1040-SR》上允許的標準扣除額。然\n而，您可以逐項列出任何允許的扣除額。\n戶長您不能使用戶主稅表列或稅務計算工作\n表。\n聯合申報。您不能聯合申報納稅申報表。然\n而，請參閱第 1 章的選選擇擇稅稅法法定定義的居居民民身身份份\n該內容載於雙身份外國人。\n稅率。如果您已婚並且在整個納稅年度或部分\n納稅年度都不是美國居民，並且您沒有選擇聯\n合申報，如如第第 1 章章所述，您必須單獨使用稅表\n欄或婚後分開申報的稅務計算工作表來計算您與\n美國貿易或業務存在有效連結的所得稅。您不能\n使用已婚聯合申報或單身人士使用的稅表列或\n稅務計算工作表。但是，如果您在一年的最後 6 \n個月內與配偶分開居住，並且符合以下條件，您\n可能可以以單身身份報稅：\n• 加拿大、墨西哥或韓國的已婚居民，或者\n• 是已婚的美國國民，\n請參閱《表格 1040-NR》的說明以檢視您是否\n符合條件。\n美國國民是一位雖然不是美國公民，但對美\n國效忠的個人。美國國民包括選擇成為美國國民\n而不是美國公民的美屬薩摩亞人和北馬里亞納群\n島人。\n被撫養人\n作為雙重身份納稅人，您可能可以在納稅申報表\n申領被撫養人。一般而言，被撫養人是符合條件\n的子女或符合條件的家人。如果您有符合條件的\n被撫養人，您可能有權申領額外扣除額和抵免\n額。如需更多更多資訊，請參閱《表格 1040》\n或《表格 1040-NR》的說明。\n如果您是美國國民或加拿大或墨西哥居民，\n您可以按照與美國公民相同的條件申領被撫養\n人。如果您是韓國或印度的居民，請參閱第第 5 章\n章。\n24\n第6 章\n雙重身份納稅年度\n刊物 519 (2023)\n", "如何計算您的稅務\n當您在計算雙重身份年度的美國稅款時，您在一\n年中屬於居民的部份以及您在一年中屬於非居民\n的部份適用於不同規則。\n收入\n您居住期間的所有收入以及您非居住期間與美國\n貿易或業務存在有效連結的所有收入，在扣除允\n許的扣除額後，將按照適用於美國公民和居民的\n稅率進行加算和課稅。非居住期間與美國貿易或\n業務不存在有效收入適用 30% 的統一稅率或更\n低的協定稅率。您不能從該收入中扣除任何費\n用。\n社會安全和鐵路退休津貼。在您是非稅法定義\n的居民的一年中，您收到的任何美國社會安全津\n貼（以及 1 級鐵路退休津貼的等值部分）的 \n85% 均需繳納 30% 的統一稅，除非屬於豁免情\n形，或受較低的條約稅率的約束。（請參閱第 4 \n章的 30% 稅稅務務規規則。）\n在一年中的一部分時間裡，您是稅法定義居\n民，如果您調整後的調整後總收入加上這些津貼\n的一半超過某個基數，那麼部分社會安全津貼和\n同等部分的 1 級鐵路退休津貼將按累進稅率課\n稅。\n使用《表格 1040》說明中的社會安全津貼\n工作表幫助您計算您作為稅法定義居民的那一年\n中社會安全津貼的應納稅部分和同等部分的 1 \n級鐵路退休津貼。\n如果您在非稅法定義的居民期間領取了美國\n社會安全津貼，社會安全管理局 (SSA) 會寄給您\n《表格 SSA-1042S》顯示您全年的綜合福利和\n預扣稅額。您不會根據在美國居住和非居住期間\n所獲得的津貼個別收到稅表。因此，您務必要仔\n細記錄這些金額。您將需要這些資訊來正確完成\n您的納稅申報表並計算您的納稅義務。\n如果您在非稅法定義的居民期間獲得鐵路退\n休津貼，美國鐵路退休委員會（RRB）將向您\n發送《表格 RRB-1042S —— 領取鐵路退休委員\n會款項的非居民外國領取人稅表》，和/或《表\n格 RRB-1099-R —— 由鐵路退休委員會提供的\n年金或退休金》。如果您的合法居住國在納稅年\n度內發生變化或稅率發生變化，您可能會收到不\n止一份表格。\n稅務抵免額和稅款\n本討論涵蓋雙重身份外國人的稅務抵免額和稅\n款。\n抵免額\n作為雙重身份的外國人，您通常可以與稅法定義\n的居民適用相同的申領稅務抵免額規則。這之間\n可能存在特定限制。這些限制會在此處討論，並\n簡要說明了個人經常申領的抵免額。\n除非您已婚，並且您選擇透過與您的美\n國公民或居民配偶聯合報稅，在 2023 \n年全年被視為居民，否則您不能申領教\n育抵免額、低收入家庭福利優惠 (EIC) 或老年人\n或殘疾人抵免額，如第第 1 章章所述。\n外國稅務抵免額。如果您已經就外國來源的收\n入向外國支付或有責任支付所得稅，您可以申領\n外國稅務抵免額。\n如果您申領外國稅務抵免額，您通常必須在\n您的所得稅表隨附申報《表格 1116》。如需瞭\nCAUTION\n!\n解更多資訊，請參閱《表格 1116》的說明以及第\n第 514 （英文文）號刊物。\n子女和被撫養人撫養抵免額。如果您付錢讓某\n人照顧您 13 歲以下被撫養的合資格子女，或您\n的殘疾被撫養人或殘疾配偶，以便您可以工作或\n尋找工作，則您可能符合此抵免額的資格。\n已婚雙重身份的外國人只有在選擇聯合申報\n時才能申領抵免額，如第第 1 章章所述，或者如果\n他們符合特定分居已婚人士的資格。\n在任何納稅年度中您有資格獲得孩子和被撫\n養人護理費用抵免額的金額不能超過您在該納稅\n年度的收入。\n如需瞭解更多資訊，請參閱第第 503 （英文文） \n號刊物以及《表格 2441》。\n退休儲蓄投入金額抵免額。您可能有資格獲得\n此抵免額（也稱為儲蓄者抵免額） , 如果您在 \n2023 年在僱主贊助的退休計劃或個人退休計劃 \n（IRA）中投入了符合條件的金額。如果出現以\n下情況，您不能申領此抵免額：\n• 您在 2006 年 1 月 1 日之後出生，\n• 您是一名全職學生，\n• 您在其他人的 2023 年納稅申報表中被申領\n為被撫養人，或者\n• 您當年的調整後總收入超過 $36,500 美\n元。\n請使用《表格 8880》來計算抵免額。如需瞭解\n更多資訊，請參閱第第 590-A （英文文）號刊物。\n子女稅抵免額和額外子女稅抵免額。 \n「Qualifying child (符合資格的子女)，」在子\n女稅務抵免額和額外子女稅務抵免額方面，子女\n指的是：\n• 2023 年底未滿 17 歲；\n• 是您的兒子、女兒、繼子女、符合資格的\n寄養子女、兄弟、姐妹、繼兄弟、繼姐\n妹、同父異母（同母異父）的兄弟、同父\n異母（同母異父）的姐妹或前述任一項的\n後代（例如，您的孫子、侄女或侄子）；\n• 是美國公民、美國國民或稅法定義的居\n民；\n• 在 2023 年沒有支助自己的需求超過一半以\n上。\n• 在 2023 年有超過半年以上與您同住（不上\n學、休假或醫療保健等暫時缺勤，算作在\n家中居住的時間）；\n• 在您的納稅申報表中申領為被撫養人; 并且\n• 在該納稅年度沒有合併申報，或僅為了申\n領所得稅預扣額或繳付的估算稅款的退稅\n而申報。\n領養的子女總是被當作自己的子女對待。被\n領養的子女包括合法安置於您身邊以供合法領養\n的子女。\n如果您在 2023 年的納稅申報表（包括延\n期）的到期日或之前沒有簽發的社會安全號碼\n（或個人報稅識別號碼），則您不能在原始或修\n改過的 2023 年的納稅申報表上申領子女稅務抵\n免額。\n如果您的孩子沒有在 2023 年報稅截止日期\n（包括延期）之前簽發的能就業的社會安全號\n碼，您不能為這個孩子申領子女稅務抵免額，但\n可以為這個孩子申領其他被撫養人的抵免額。請\n參閱其他被被撫養養人人的抵抵免免額額。\n使用附表 8812（《表格 1040》）及其說明\n計算抵免額。\n其他被撫養人的抵免額其他被撫養人的抵免額\n適用於無法申領子女稅務抵免額的被撫養人。符\n合條件的被撫養人必須是美國公民、美國國民或\n美國稅法定義的居民，並且必須在您的 2023 年\n報稅截止日期（包括延期）當天或之前擁有一組\n社會安全號碼、個人報稅識別號碼或領養報稅識\n別號碼。\n領養抵免額。您可能有資格獲得最高 15,950 \n美元的稅務抵免額，用於領養符合資格的兒童的\n合資格費用。無論您是否有符合資格的費用，這\n筆金額都可以用於領養有特殊需要的孩子。如要\n申領領養抵免額，請在您申報的美國所得稅表\n中隨附《表格 8839》。\n已婚雙重身份的外國人只有在如第 1 章選擇非\n非居居民民配偶被被視視為居居民民身份或或者如果他們符\n合特定分居已婚人士的資格（請參閱婚後分開\n申報《表格 8839》的說明）時才能申領抵免\n額。\n繳納方式\n您還可以將您已支付、被視為已支付或從您的收\n入中預扣的特定稅款報告為對您美國所得稅義務\n的繳款。這包含了：\n• 從在美國賺取的薪資中扣除的稅款，\n• 從各種美國來源收入預扣的稅款（薪資除\n外），\n• 使用《表格 1040-ES》或《表格 1040-ES\n（NR）》繳付的估算稅款，以及\n• 在離開美國時使用《表格 1040-C》繳納的\n稅款。\n要申報的表格\n您必須作為雙重身份外國人申報的美國所得稅表\n取決於您在納稅年度結束時是稅法定義的居民還\n是非稅法定義的居民。\n在年底時為居民。如果您是雙重身份納稅人，\n在該年度成為居民並且在納稅年度的最後一天是\n美國居民，則您必須申報《表格 1040》或《表\n格 1040-SR 》。在納稅申報表最上方輸入\n「Dual-Status Return ( 雙重身份納稅申報\n表)」。在您的納稅申報表中附上一份聲明，以\n顯示您作為非居民的那部分時間的收入。您可以\n使用《表格 1040-NR》作為聲明，但一定要在\n最上方輸入「Dual-Status Statement (雙重身\n份聲明)」。\n在年底時為非居民。如果您是雙重身份納稅\n人，在該年度放棄成為美國居民並且在納稅年度\n的最後一天不是美國居民，則您必須申報《表格\n1040-NR 》。在納稅申報表最上方輸入\n「Dual-Status Return ( 雙重身份納稅申報\n表)」。在您的納稅申報表中附上一份聲明，以\n顯示您作為居民的那部分時間的收入。您可以使\n用《表格 1040》或《表格 1040-SR》作為聲\n明，但一定要在最上方輸入「Dual-Status \nStatement (雙重身份聲明)」。\n如果您在 2023 年棄籍或終止居住，您可能\n需要在納稅申報表中申報一份棄籍的聲明（《表\n格 8854》）。如需瞭解更多資訊，請參閱第 4 \n章的棄棄籍稅稅。\n聲明任何聲明都必須包含您的姓名、地址和報\n稅識別號碼 (TIN)。您無需在納稅申報表中簽屬\n單獨的聲明或附件，因為您在納稅申報表上的簽\n名在輔助聲明和附件上也同樣適用。\n何時以及何處申報\n如果您在納稅年度的最後一天是稅法定義居民並\n按日曆年申報您的收入，則您必須在納稅年度結\n束後的次年 4 月 15 日之前申報（但請參閱後文\n的技巧巧的描述）。如果您不是按照日歷年申報\n刊物 519 (2023)\n第6 章\n雙重身份納稅年度\n25\n", "收入，請在納稅年度結束後的第 4 個月的第 15 \n天之前申報納稅申報表。不論何種情況，您都必\n須將納稅申報表送至《表格 1040》說明背面顯\n示給雙重身份外國人申報的地址。\n如果您在納稅年度的最後一天是非稅法定義\n的居民，並且您是按日曆年申報您的收入，則您\n必須在納稅年度結束後第二年的 4 月 15 日之前\n申報需要預扣的薪資。如果您不是按照日歷年申\n報收入，請在納稅年度結束後的第 4 個月的第\n15 天之前申報納稅申報表。如果您沒有收到需\n要預扣的薪資並且您是按日曆年申報您的收入，\n您必須在納稅年度結束後的次年 6 月 15 日之前\n申報。如果您不是按照日歷年申報收入，請在納\n稅年度結束後的第 6 個月的第 15 天之前申報納\n稅申報表。不論情況為何，都請將您的納稅申報\n表郵寄至：\nDepartment of the Treasury\nInternal Revenue Service\nAustin, TX 73301-0215\n如要隨附款項，請將您的納稅申報表郵寄\n至：\nInternal Revenue Service\nP.O.Box 1303\nCharlotte, NC 28201-1303\n如果申報的正常截止日期是周六、週日\n或法定節假日，請在下一日（非星期\n六、星期天或法定假日的一日）申報。\n7.\n申報資訊\n介紹\n本章提供您可能需要的基本申報資訊。\n主題\n本章討論的是：\n• 外國人必須申報的表格，\n• 何時以及何處申報，\n• 處罰，以及\n• 修改過的申報表並申領退稅。\n有用的條款\n您可能想看：\n表格（和說明）\n1040 美國個人所得稅表\n1040-SR 美國老年人納稅申報表\n1040-NR 美國非稅法定義的居民所得稅表\n請參閱第第 12 章章瞭解有關獲取這些表格的資\n訊。\nTIP\n 1040\n 1040-SR\n 1040-NR\n申報項目、何時，以及何處\n申報\n您必須申報哪項納稅表以及您申報的時間和地\n點，取決於您在納稅年度結束時作為居民還是非\n稅法定義的居民的身份。\n稅法定義的居民\n稅法定義的居民應申報《表格 1040》或《表格\n1040-SR》，申報地址為《表格 1040》的說明\n上顯示的地址。申報納稅申報表和繳納任何到期\n稅款的截止日期是您申報納稅申報表的次年的 4 \n月 15 日（但請參閱上文提示的描述）。\n根據美國移民法，需要像居民一樣申報納稅\n申報表的合法永久居民，如果未申報，則視為已\n經放棄身份，可能失去永久居民身份。\n延長申報時間。如果您申報《表格 4868》並\n且不遲於您的納稅申報表的截止日期，您可以自\n動獲得 6 個月的延期（對按日曆年度納稅的納\n稅人為 10 月 15 日）。如需更多資訊，請參閱\n《表格 4868》。\n自動延長 6 個月的申報時間將不會延長\n您的納稅時間。如果您沒有在原定報稅\n截止日期前繳納稅款，您將在未繳納的\n稅款上積欠利息，並可能需要繳納罰款。\n如果您的主要營業地點和居住地在 4 月 15 \n日不在美國和波多黎各，您可以自動延期至 6 \n月 15 日。如果您在 2 個月期限結束前需要更多\n時間，並且在 6 月 15 日之前申報《表格\n4868》，您可以獲得額外的 4 個月直到 10 月 \n15 日。\n除了 6 個月的延期外，在國外的納稅人（如\n《表格 4868》的說明中所定義）可以請求酌情\n延長 2 個月的申報時間（日曆年納稅人為 12 月 \n15 日）。如要申領此延期，您必須向國稅局發\n送一封信，說明您需要額外 2 個月的原因。在\n延長的到期日（日曆年納稅人為 10 月 15 日）\n之前將信函發送至以下地址。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n除非您的請求因不及時而被拒絕，否則國稅\n局不會向您發送任何通知。\n獲批准延長申報《表格 2350》的納稅人不得\n酌情額外延長 2 個月（針對希望有資格享受特\n殊稅收待遇的美國公民和居住在國外的外國\n人）。\n如果申報截止日期為周六、週日或法定\n節假日，則截止日期為非週六、週日或\n法定節假日的次日。\n您可以通過電子方式提交\n您的報稅表。 \n前往IRS.gov/Efile\nIRS.gov/Efile 以獲取更多資訊。\n非稅法定義居民\n需要申報所得稅表的非稅法定義的居民應使用\n《表格 1040-NR》。\n如果您符合下列任何一種情況，則必須申報\n納稅申報表。\nCAUTION\n!\nTIP\n1. 2023 年期間在美國從事或被認為從事貿易\n或業務的非稅法定義的居民。（但請參閱\n後文的例例外外情形。）\n即使您符合下列情況，也必須申報：\na. 您的收入並非來自在美國進行的貿易\n或業務，\nb. 您沒有來自美國的收入，或\nc. 您的收入免徵所得稅。\n2. 未在美國從事貿易或業務的非稅法定義的\n居民，其在美國的收入未透過來源預扣來\n滿足其納稅義務。\n3. 負責申報（1）或（2）中描述的個人的納\n稅申報表的代表或代理人。\n4. 非稅法定義的居民遺產或信託的受託人。\n如果您想達成下列事項，您也必須申報：\n• 申領超額預扣或多付稅款的退款，或\n• 申領任何扣除額或抵免額的優惠。例如，\n如果您沒有在美國從事商業活動但有來自\n您選擇視為有效效連連結結收收入入的不動產收入\n（如第 4 章所述），您必須及時申報真實\n準確的納稅申報表，以便從該收入中扣除\n任何可允許的扣除額。關於什麼是及時的\n資訊，請參閱何時申領領扣除除和抵抵免免額額該內\n容載於後文的何時申報。\n例外情形。如果您滿足下列任何事項，則無需\n申報《表格 1040-NR》。\n以前允許在美國的唯一貿易或業務是提\n供個人服務且薪資收入不超過個人免稅\n額的非稅法定義的居民不申報《表格\n1040-NR》的例外情況不再適用。您必須滿足以\n下（1）、（2）或（3）項才能免於申報\n2023 年的《表格 1040-NR》。\n1. 您是持有「F」、「J」、「M」或「Q」類\n簽證而暫時在美國的非居民外籍學生、教\n師或實習生，並且您沒有應納稅的收入，\n例如薪資、小費、獎學金和助學金、股利\n等。\n2. 您是有資格享受美國與印度所得稅條約第\n21（2）條福利的學生或商業學徒，您單\n身或者是合條件尚存配偶，並且您如果單\n身， 2023 年的總收入低於或等於 $13,850 \n美元（如果為合條件尚存配偶，則為 \n$27,700 美元）。\n3. 您是美國合夥企業的合夥人，在 2023 年期\n間未在美國從事貿易或業務，並且您的附\n件 K-1（《表格 1065》）僅包括來自與美\n國貿易或業務不存在有效連結的美國來源\n收入。\n即使您已經離開美國並在離境時申報了\n《表格 1040-C》，您仍然必須申報年\n度美國所得稅表。如果您已婚並且您和\n您的配偶都需要申報，則您必須各自申報單獨的\n納稅申報表。\n外資持有的國內忽略不計的實體。如果一位外\n過人全資擁有國內忽略不計的實體（DE），針\n對第 6038A 條規定下的適用於 25% 外資國內公\n司的要求而言，國內忽略不計的實體被視為與其\n所有者（外國人）分開的國內公司。外資國內忽\n略不計的實體必須在申報截止日期（包括延期）\n之前申報形式上的替代《表格 1120》和《表格\n5472》。《表格 1120》唯一需要輸入的資訊是\n外資國內忽略不計的實體的名稱和地址以及第一\n部分的B 和E 項。如果一家外資國內忽略不計\n的實體在 2017 年之前有一項需要申報的美國貿\n易或業務或其他活動，則它可能有申報要求。請\nCAUTION\n!\nCAUTION\n!\n26\n第7 章\n申報資訊\n刊物 519 (2023)\n", "參閱《表格 5472》的說明以獲取更多資訊以及\n如何與國內忽略不計的實體申報的《表格\n5472》配合。此外，請留意由於國內忽略不計\n的實體通常是一個透明化的實體，因此外國人將\n在《表格 1040-NR》上列入（或持續列入）任\n何國內忽略不計的實體需要申報的稅項。忽略不\n計的實體（外國或國內）也可能有與就業稅或消\n費稅相關的個別申報要求。請參閱條例第\n301.7701-2（c）（2）（iv）和（v）節。\n何時申報\n如果您是員工並且您收到的薪資需繳納美國所得\n稅，您通常會在納稅年度結束後的第 4 個月的\n第 15 天之前申報。對於 2023 日曆年，請在 \n2024 年 4 月 15 日之前申報納稅申報表。\n如果您不是領取美國所得稅預扣薪資的員\n工，您必須在納稅年度結束後第 6 個月的第 15 \n天之前申報。對於 2023 日曆年，請在 2024 年 \n6 月 17 日之前申報納稅申報表。\n延長申報時間。如果您無法在截止日期前申報\n納稅申報表，請申報《表格 4868》或使用《表\n格 4868》說明中描述的其中一種電子申報選\n項。對於 2023 日曆年，到期日將延長至 2024 \n年 10 月 15 日。如果您的正常到期日是 2024 年 \n6 月 17 日，這會將到期日延長至 2024 年 12 月 \n15 日。您必須在納稅申報表的正常截止日期之\n前申報延期。\n自動延長 6 個月的申報時間將不會延長\n您的納稅時間。如果您沒有在原定報稅\n截止日期前繳納稅款，您將在未繳納的\n稅款上積欠利息，並可能需要繳納罰款。請參閱\n《表格 4868》。\n何時申領扣除額和抵免額。如要獲得任何被允\n許的扣除額或抵免額的好處，您必須及時申報真\n實準確的申報表。為此，如果在前述的到期日後\n16 個月內申報納稅申報表，則納稅申報表算是\n及時申報的。然而，如果您沒有申報 2022 年的\n納稅申報表，並且 2023 年不是您需要申報納稅\n申報表的第一年，那麼如果您的 2023 年納稅申\n報表是在下列較早日期前申報的，則算是準時\n的：\n• 申報 2023 年納稅申報表的截止日期後 16 \n個月的日期，或\n• 國稅局通知您尚未申報 2023 年納稅申報表\n並且您不能申領特定扣除額和抵免額的日\n期。\n以下抵免額的津貼不受此時間要求的影響。\n• 預扣稅的抵免額。\n• 對汽油和特殊燃料的特定用途的消費稅抵\n免額。\n• 共同基金（或其他受監管的投資公司）或\n房地產投資信託對未分配的長期資本利得\n支付的稅務抵免額。\n保護性納稅申報表。如果您在美國的活動\n受到限制，並且您認為您在這一年中沒有任何與\n美國貿易或業務存在有效連結的總收入，您可以\n在上述截止日期之前申報保護性納稅申報表\n（《表格 1040-NR》）。透過申報保護性申報\n表，您可以保護您在日後判定您的部分或全部收\n入存在有效連結的情況下獲得扣除額和抵免額優\n惠的權利。您無需申報任何存在有效連結的收入\n或保護性申報表的任何扣除額，但您必須說明申\n報納稅申報表的原因。\n如果您認為您的特定活動產生了有效連結的\n收入，請在正常到期日之前申報納稅申報表，申\n報該收入和相關扣除額。為保護您要求因其他活\n動產生的扣除額或抵免額的權利，請在該納稅申\n報表中附上一份聲明，說明如果後來確定其他活\nCAUTION\n!\n動產生了有效連結的收入，您希望保護您申領扣\n除額和抵免額的權利。\n如果您認為由於美國稅務協定而沒有美國納\n稅義務，您可以遵循相同的程序。請務必也輸入\n附件 OI 上的項目 L（《表格 1040-NR》）。\n申報截止日期豁免。根據事實和情況，您\n在未申報美國所得稅表（包括保護性納稅申報\n表）的情況下採取了合理和善意的行動，並且您\n與國稅局協調決定了您未申報納稅申報表的納稅\n年度的美國所得稅責任，則國稅局可能會免除申\n報截止日期。\n何處申報\n如果您沒有要隨付稅款，請將《表格\n1040-NR》郵寄至以下地址。\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301-0215\n如要隨附款項，請將您的納稅申報表郵寄至：\nInternal Revenue Service\nP.O.Box 1303\nCharlotte, NC 28201-1303\n來自美屬維爾京群島的外國人。在您的納稅申\n報表上報告來自美國的所有收入以及來自其他來\n源的收入。有關申報美屬維爾京群島納稅申報表\n的資訊，請聯絡美屬維爾京群島國稅局。\n如果您在整個稅務年度是美屬維爾京群\n島的真正居民，並且暫時在美國工作，\n您必須向美屬維爾京群島繳納稅款，並\n且在以下地址申報您的所得稅表。\nVirgin Islands Bureau of Internal \nRevenue\n6115 Estate Smith Bay\nSuite 225\nSt. Thomas, VI 00802\n第 8 章討論預扣美美屬屬維維爾京京群群島島居居民民的美美國薪薪資\n資預扣稅稅。\n來自關島或北馬里亞納群島聯邦 (CNMI) 的外國\n人。如果您在整個納稅年度是關島或北馬里亞\n納群島聯邦（CNMI）的真正居民，則您必須向\n關島或北馬里亞納群島申報納稅申報表，並繳納\n任何應付給關島或北馬里亞納群島的稅款。在您\n的納稅申報表上報告所有收入，包括來自美國的\n收入。無須申報單獨的美國所得稅表。\n真正的關島居民應在以下地址申報關島\n納稅申報表。\nDepartment of Revenue and Taxation\nGovernment of Guam\nP.O.Box 23607\nBarrigada, GU 96921\n北馬里亞納群島聯邦的真正居民應在以\n下地址申報他們的北馬里亞納群島聯邦\n所得稅表。\nDepartment of Finance\nDivision of Revenue and Taxation\nCommonwealth of the Northern \nMariana Islands\nP.O.Box 5234 CHRB\nSaipan, MP 96950\n如果您不是關島或北馬里亞納群島聯邦的真\n正居民，請參閱第第570 （英文文）號刊物，以瞭\n解在何處申報您的納稅申報表的資訊。\n修改過的納稅申報表以及退稅的\n申報\n如果您在郵寄納稅申報表後發現需要在收入、扣\n除額，或抵免額修改的地方，請申報《表格\n1040-X》。如果您應該申報《表格 1040》或 \n《表格 1040-SR》而不是《表格 1040-NR》，\n也請使用《表格 1040-X》，反之亦然。\n如果您修改《表格 1040-NR》或申報正確\n的納稅申報表，請在最上方輸入「Amended \n(修改過的)」，並將更正後的納稅申報表（《表\n格 1040 》、《表格 1040-SR 》或《表格\n1040-NR》）隨附《表格 1040-X 》上。通常，\n申領退稅的修改過的納稅申報表必須在您申報納\n稅申報表之日起 3 年內或自納稅之日起 2 年內\n申報，以較晚者為準。在最後截止日期之前申報\n的納稅申報表被視為已在截止日期前申報。\n備註。您現在可以使用報稅軟件以電子方式\n提交 1040-X 表格，以修改 2019 年或之後的 \n1040 和 1040-SR 表格，以及 2021 年或之後的 \n1040-NR 表格。如需瞭解更多資訊，請參閱\nIRS.gov/Form1040X。\n您也可能需要申報的其他表格\n您可能需要申報資訊申報表以申報特定外國收入\n或資產或貨幣交易。\nFinCEN 《表格 105——國際貨幣或貨\n幣工具運輸報告（CMIR）》\nFinCEN 《表格 105》是在 31 U.S.C.5316 以及\n財政部法規（31 CFR，第 X 章）的要求下申\n報。\n下列人士必須申報 FinCEN《表格 105》。 \n1. 每次從美國實際運輸、郵寄或運送或導致\n實際運送、郵寄或運送總計超過 $10,000 \n美元的貨幣或其他貨幣工具到美國以外的\n任何地方或進入美國來自美國以外任何地\n方的州的每位人士。\n2. 每次從美國以外的任何地方以美國貨幣或\n其他貨幣工具收取總額超過 $10,000 美元\n的每位人士。\n透過正常銀行流程進行的資金轉移以及不涉及貨\n幣或貨幣工具的實際運輸無須申報。\n罰款。未申報、申報包含重大遺漏或錯誤陳述\n的報告或申報虛假或欺詐性報告的行為將受到民\n事和刑事處罰。此外，貨幣或貨幣工具的全部金\n額可能會被扣押和沒收。\n更多資訊。 \n該表格可於 FINCEN.gov/ FINCEN.gov/resources/filing-information\nresources/filing-information （英文文）獲取。\n刊物 519 (2023)\n第7 章\n申報資訊\n27\n", "有關 BSA 電子申報的更多資訊，請參閱BSAefiling.fincen.treas.gov/main.html\nBSAefiling.fincen.treas.gov/main.html \n（英文\n文）的電子申報區塊。\n《表格 8938》\n如果您是下列個人，您可能需要申報《表格\n8938》以申報特定外國金融資產的所有權。\n• 在納稅年度的任何時間都是美國稅法定義\n的居民。\n• 非稅法定義的居民針對申報聯合申報所得\n稅表選擇被當作當作居居民民對對待。請參閱第\n1 章以瞭解有關此選擇的資訊。\n• 屬於美屬薩摩亞或波多黎各的真正居民的\n非稅法定義的居民。請參閱第第 570 （英文\n文）號刊物以瞭解真正居民的定義。\n如果這些資產的總價值超過適用的閾值（也\n就是「申報門檻」），您就必須申報《表格\n8938》。申報門檻因您是否居住在美國、已婚\n或與您的配偶聯合申報所得稅表而異。特定外國\n金融資產包括由外國金融機構持有的任何金融帳\n戶，針對任何持有的投資部位而言，則包括任何\n股票、證券，或任何其他在國外實體的權益，以\n及以非美國人擔任的發行人或交易對手的任何金\n融工具或合約。\n如果您被要求申報《表格 8938》但沒有這樣\n做，或者您因涉及未披露的外國金融資產的任何\n交易而少報稅款，則您可能需要支付罰款。\n關於申報《表格 8938》的更多資訊，請參\n閱《表格 8938》的說明。\n罰款\n法律對未按要求申報納稅申報表或進行納稅設有\n處罰條款。\n民事罰款\n如果您沒有在截止日期前申報納稅申報表並繳納\n稅款，您可能需要支付罰款。如果您嚴重少報稅\n款、申報無意義的納稅申報表或未提供報稅識別\n號碼（TIN），您也可能需要支付罰款。如果您\n在您的納稅申報表上提供欺詐資訊，您可能需要\n支付民事欺詐罰款。\n逾期申報。如果您沒有在截止日期（包括延\n期）之前申報納稅申報表，您可能需要支付未能\n申報的罰款。罰款是以在到期日未繳納的稅款做\n計算（不考慮延期）。納稅申報表每逾期一個月\n或當月部分時間逾期的罰款為 5%，但以不超過\n25% 為限。\n詐欺。如果您因欺詐而未能申報納稅申報\n表，則您逾期的每個月（當月有部分時間逾期算\n一個月）將被處以 15% 的罰款，最高為 75%。\n逾期超過 60 天。如果您在截止日期或延期\n截止日期的 60 天後申報納稅申報表，則最低罰\n款為 $485 美元或未繳稅款的 100% 中的較低\n者。\n例外情形。如果您證明您由於合理原因而\n不是故意疏忽而未能按時申報納稅申報表，則您\n無需支付罰款。\n逾期繳納稅款。當未在截止日期繳交稅款後，\n您將會針對您每個月未繳納的稅款（當月有部分\n時間逾期算一個月）繳交 1% 的1/2 （0.005）\n的未繳納稅款（不考慮延期）。如果您在納稅申\n報表到期日前支付了至少 90% 的實際納稅義\n務，並在申報納稅申報表時支付餘額，則在申報\n截止日期自動延長 6 個月期間不會存在罰款。\n如果分期付款協議在該月生效，未繳納罰款\n的月利率是一般利率的一半， 1/4%（0.0025，\n而非 1/2% （0.005）) 。您必須在截止日期（包\n括延期）之前申報納稅申報表，才有資格享受減\n免罰款。\n如果發出了意圖課徵通知，稅率將在發出通\n知之日起至少 10 天後的第一個月開始時提高到\n1%。如果發出了立即付款的通知和要求，則在\n發出通知和要求之日後的第一個月開始時，稅率\n將增加到 1%。\n該罰款不得超過您未繳稅款的 25%。如果您\n能證明您有充分的理由未能按時繳納稅款，則您\n無需支付罰款。\n合併罰款。如果同一月中同時存在未繳納和未\n申報罰款（如前所述），5%（或 15%）的未申\n報罰款會從未繳納罰款中扣除。然而，如果您在\n截止日期或延長截止日期 60 天後申報納稅申報\n表，則最低罰款為 $485 美元或未繳稅款的 \n100% 中的較低者。\n與準確性相關的罰款如果您由於以下原因稅款\n繳納不足，您可能必須繳納與準確性相關的罰\n款：\n• 您表現出疏忽或無視規則或規定的情形，\n• 您嚴重低估了您的所得稅，\n• 您為缺乏經濟實質性的交易申領稅收優\n惠，或\n• 您未披露外國金融資產。\n罰款等於繳款不足部分的 20%。罰款是可歸因\n於在未披露的非經濟實質性的交易或未披露的境\n外金融資產交易上繳款不足部分的 40%。如後\n文所述，罰款不會計入收取欺欺詐詐罰罰款款的繳款不\n足部分。\n疏忽或忽視。關於「疏忽」一詞包含了未\n能合理地嘗試遵守稅法或在填寫納稅申報表時採\n取普通和合理的謹慎措施。疏忽還包括未能保留\n適當的帳本和記錄。如果您採取的行動存在合理\n依據，或者您可以表明合理的理由並真誠地行\n事，您就不必支付疏忽罰款。\n關於「忽視」一詞包含了任何粗心、魯莽或\n故意無視。\n充分揭露。如果您在您的納稅申報表上充\n分揭露了您採取的行為至少存在合理依據，您就\n可以避免因無視規則或規定而受到處罰。請參閱揭\n揭露聲聲明明。\n此例外情形不適用於可歸因於避稅的項目。\n此外，如果您未能適當留存帳本、紀錄，或妥善\n針對項目進行舉證，這將不會適用。\n嚴重低估所得稅。如果您納稅申報表上顯\n示的稅款低於正確的稅款，您就低估了您的稅\n款。如果超出正確稅款的 10%，或 $5,000 美元\n（取較大者），低估就屬於嚴重情形。然而，如\n果出於下列原因，低估的金額將會減低：\n1. 實質性權威，\n2. 充分的揭露和合理的依據，或\n3. 合理的理由並以誠信行事。\n如果您納稅申報表上的某個項目可被歸類為\n避稅手段，則不會因充分揭露而減低。然而，如\n果是因實質性權威而採取行動，則會減低，但只\n有在您合理地相信您的稅務處理作法應該是正確\n的作法時才算數。\n實質性權威。對一個項目的稅務處理作法\n是否存在或曾存在實質性權威根據事實和情況有\n所不同。將會斟酌的條件有法院意見、財政部法\n規、稅收裁決、稅收條款以及由國稅局發佈並發\n佈在國內稅收公報的通知和公告。\n揭露聲明。如要充分揭露關於您對某個項\n目的稅務處理作法的相關事實，請使用《表格\n8275》，揭露聲明。您還必須有合理的依據來\n按照您的方式處理該項目。\n在嚴重少報的情況下，只有符合稅務手續指\n南 2023-40 ，IRS.gov/irb/2023-51_IRB#REV-\nPROC-2023-40（英文文），要求的項目（或其\n繼任者）被視為有在您的納稅申報表上充分揭\n露。\n2023-40 稅收條款未將在 2023 年 12 月 31 \n日後開始的納稅年度所生效的稅法變更的影響考\n慮在內。如果此稅收條款中的內容受到此類更改\n的影響並需要額外報告，則納稅人可能必須申報\n《表格 8275》或《表格 8275-R》、法規揭露聲\n明，直到法規或其他發佈的指引符合要求。\n在適當年份的附表 UTP (表格 1120) —— 不\n確定稅務作法聲明中完整準確地揭露稅務狀況，\n將被視為公司針對稅務做法申報了《表格\n8275》或《表格 8275-R》。然而，如果公司申\n報了《表格 8275》或《表格 8275-R》，則不會\n被視為公司申報了附表 UTP (表格 1120)。\n請使用《表格 8275-R》揭露違反規定的項\n目或作法。\n缺乏經濟實質性的交易。有關經濟實質性\n的更多資訊，請參閱第 7701（o）節。\n外國金融資產。有關未揭露的外國金融資產\n的更多資訊，請參閱第 6662（j）節或《表格\n8938》的說明。\n合理的原因。如果您為處理項目的作法提\n供了充分的理由（合理的原因），您將不必支付\n罰款。您還必須表明您的行為是善意的。這不適\n用於缺乏經濟實質性的交易。\n申報錯誤的納稅申報表以申領退稅或抵免額。 \n如果您申報錯誤的納稅申報表以申領退稅或抵免\n額，您可能需要支付罰款。罰款等於被拒絕的申\n領金額的 20%，除非您能證明您有合理的理由\n做出申領。然而，由於缺乏經濟實質性的交易而\n導致被拒絕的金額將不被視為合理原因。申領金\n額中任何因與準確性相關或詐騙罰款而被拒絕的\n金額不會被列入計算。瑣碎的納稅申報。\n無意義的申報稅務。如果您申報無意義的納稅\n申報表或申報其他無意義的項目，您可能需要支\n付 $5,000 美元的罰款。無意義的納稅申報表指\n得是沒有包含足夠的資訊來計算正確的稅款，或\n者包含清楚地表明您申報的稅款是嚴重不正確的\n資訊。有關無意義的納稅申報表、無意義的申報\n以及被辨認為無意義的行為清單的更多資訊，請\n參閱 IRS.gov/irb/2010-17_IRB#NOT-2010-33 \n（英文文）（或其繼任者）。\n如果您出於輕率的立場或希望延遲或乾擾聯\n邦稅法的施行而申報此類納稅申報表，您將需要\n支付罰款。這包括更改或刪除為您的簽名提供的\n空間上方的預印語言。\n此項處罰將追加於法律訂定的任何其他處罰\n之上。\n詐欺。如果您因詐欺而稅款繳納不足，則將在\n您的稅款中增加因詐欺而稅款繳納不足的部份的 \n75% 的罰款。\n未提供報稅識別號碼 (TIN)。如果您在納稅申\n報表、聲明或其他文件中沒有包括您的社會安全\n號碼（SSN）或個人報稅識別號碼碼（ITIN） \n或其他人的社會安全號碼或個人報稅識別號碼\n碼，您可能會被針對每項缺失罰款 $50 美元。\n如果您在納稅申報表、聲明或其他文件要求的情\n況下未能將您的社會安全號碼或個人報稅識別號\n碼提供給其他人，您也可能會被處以 $50 美元\n的罰款。\n28\n第7 章\n申報資訊\n刊物 519 (2023)\n", "例如，如果您有一個賺取利息的銀行帳戶，\n您必須將您的社會安全號碼或個人報稅識別號碼\n提供給銀行。號碼必須顯示在 \n《表格\n1099-INT》或銀行發送給您的其他對帳單。如\n果您不向銀行提供您的社會安全號碼或個人報稅\n識別號碼，您將面臨 $50 美元的罰款。（您也\n可能需要繳納備用預扣所得稅。）\n如果您能夠證明缺失是由於合理原因而非故\n意疏忽造成的，則您無需支付罰款。\n刑事處罰\n您可能會因以下行為受到刑事起訴（受審）：\n1. 逃稅；\n2. 故意不申報納稅申報表、不提供資訊或不\n支付任何應付稅款；\n3. 詐欺和虛假陳述；或者\n4. 填寫和申報虛假的納稅申報表。\n8.\n透過預扣稅或估算稅\n款繳納稅款\n介紹\n本章討論如何在一年中賺取或獲得收入時繳納美\n國所得稅。一般來說，聯邦所得稅是現收現付\n稅。現收現付共有兩種方式。\n1. 預扣稅。如果您是員工，您的僱主可能會\n從您的薪資中預扣所得稅。特定其他收入\n也可能被扣稅，包括退休金、獎金、佣金\n和賭博獎金。在每種情況下，預扣的金額\n都將以您的名義支付給美國財政部。\n2. 估算稅款。如果您沒有透過預扣納稅，或\n沒有以此方式繳納足夠的稅款，您可能要\n繳納估算稅款。自己做生意的人通常必須\n以這種方式納稅。如果您收到股利、利\n息、租金和特許權使用費等收入，您可能\n需要繳納估算稅款。估算稅款不僅用於支\n付所得稅，還用於支付自僱稅和替代性最\n低稅額。\n主題\n本章討論的是：\n• 如何告知您的僱主您的外國人身份，\n• 需預扣所得稅的收入，\n• 預扣額豁免條件，\n• 社會安全和醫療保險稅，以及\n• 估算稅款規則。\n有用的條款\n您可能想看：\n刊物\n515 對非稅法定義的居民和外國實體的實\n施的預扣稅\n 515 \n901 美國稅務協定\n表格（和說明）\nW-4 員工的預扣稅證明\n1392 號通知非稅法定義的居民的補充\n《表格 W-4》說明\nW-8BEN 美國預扣稅和申報的受益所有人\n外國身份證明（個人）\nW-8ECI 外國人聲明收入與在美國進行貿易\n或業務的行為存在有效連結的證明\nW-9 申領報稅識別號碼和證明\n1040-ES (NR) 非居民外國個人的美國估算\n稅款\n8233 非居民外國個人的獨立（和特定被撫\n養人）個人服務的薪資預扣豁免\n8288-B 外國人處分美國不動產權益的預扣\n證明申請書\n13930 申領中央預扣協議\n請參閱第第 12 章章以獲取關於獲取這些刊物和表\n格的資訊。\n外國人身份通知\n您必須讓您的僱主知道您是居民還是非稅法定義\n的居民，以便您的僱主可以從您的薪資中扣除正\n確的稅款。\n如果您是在第 1 章規則討論下的稅稅法法定定義的居\n居民民，您必須向您的僱主申報《表格 W-9》或\n類似的申報表。如果您是在第 1 章規則討論下\n的非非稅稅法法定定義的居居民民，您必須向您的僱主提供 \n《表格 8233》或《表格 W-8BEN》，，證明您\n是外國人，或《表格 W-4》，證明您的薪水是\n按與稅法定義的居民或美國公民相同的稅率按級\n預扣。\n如果您是稅法定義居民並且您從美國境內的\n來源獲得薪資以外的收入（例如股利和特許權使\n用費），請向預扣代理人（通常是收入的付款\n人）申報《表格 W-9》或類似的申報表，以便\n代理人不會以 30%（或更低的條約）稅率對收\n入預扣稅款。如果您作為非稅法定義的居民獲得\n此類收入，請向預扣代理人申報《表格\nW-8BEN》，以便代理人按照 30%（或更低的\n協定）稅率預扣稅款。然而，如果收入與美國貿\n易或業務存在有效連結，則請申報《表格\nW-8ECI》。\n從薪資中預扣\n以下描述一般僅適用於非稅法定義的居民。稅法\n定義的居民的稅款與美國公民相同。\n支付給非稅法定義的居民作為員工提供的服\n務的薪資和其他報酬，通常按照與稅法定義的居\n民和美國公民相同的稅率繳納預扣稅。因此，除\n非您的報酬被法律明確排除在「薪資」條款\n外，或根據條約免於徵稅，否則需按級預扣。\n預扣薪資\n如果您是一名員工，並且您的薪資需要按級預\n扣，則您需要填寫《表格 W-4》。只要獎學金\n或助學金是針對過去、現在或未來的服務而給\n予，並且您沒有在《表格 8233》上申領稅務協\n定預扣稅豁免（如後文有權權享享受稅稅務務協定定優惠\n的收收入入）所述，也請填寫《表格 W-4》。這些\n 901 \n W-4\n 1392 號通知\n W-8BEN\n W-8ECI\n W-9\n 1040-ES (NR)\n 8233\n 8288-B\n 13930\n是您作為員工需要提供的服務，也是獲得獎學金\n或助學金（或學費減免）的條件。\n非稅法定義的居民根據在美國提供依賴個人\n服務而作為員工獲得的報酬而填寫《表格\nW-4》時必須遵守 1392 號號通通知（英文文）的特別\n指示。依賴個人服務的報酬包括作為薪資、薪\n金、費用、獎金、佣金、補償性獎學金、助學金\n收入以及類似支付給員工的金額所支付的金額。\n如要查看您是否需要增加或減少預扣稅，請\n使用國稅局預扣稅稅估算機機。\n請參閱獎獎學學金金和助學學金金預扣稅稅，以瞭解您在\n獲得來自美國的非服務性獎學金或助學金資助時\n該如何填寫《表格 W-4》。\n來自印度的學生和商業學徒。如果您有資格享\n受美國與印度所得稅條約第 21(2) 條的優惠，\n您可以申請標準扣除額的額外預扣津貼。\n家政員工。如果您是擔任家政員工，您的僱主\n無需預扣所得稅。但是，您可以透過向您的僱主\n申報《表格 W-4》同意自願預扣所得稅。當您\n的僱主開始預扣稅，該協議即生效。您或您的僱\n主可以透過書面形式通知對方來終止協議。\n農業工人。如果您是持有 H-2A 簽證的農業工\n人，您的僱主無需預扣所得稅。然而，只有在您\n和您的僱主同意預扣的情況下，您的僱主才會預\n扣所得稅。在這種情況下，您必須向您的僱主提\n供正確填寫的《表格 W-4》。您可以在以下網\n址找到有關不預扣稅款的更多資訊： IRS.gov/\nForeignAgriculturalWorkers （英文文）。\n豁免預扣薪資\n美國所得稅的薪資通常免徵預扣稅。有關如何申\n領此預扣稅豁免的資訊，請參閱後文的有權權享享\n受稅稅務務協定定優惠的收收入入。\n支付給美屬薩摩亞、加拿大、墨西哥、波多\n黎各或美國居民的外國人的薪資維爾京群島可免\n於預扣稅。下列段落說明了這些豁免情形。\n從事運輸相關工作的加拿大或墨西哥居民。特\n定頻繁進出美國的加拿大或墨西哥居民無需繳納\n薪資。這些人士符合下列條件中其中一項：\n• 在美國和加拿大或墨西哥之間的運輸服務\n中履行職責; 或\n• 執行與穿越或穿越美國和加拿大之間或美\n國和墨西哥之間的邊界的水路、高架橋、\n大壩或橋樑的建設、維護或營運相關的職\n責。\n除非該服務是為鐵路提供的，否則這種\n工作需要預扣社會安全稅和醫療保險\n稅。\n如要有資格在一個納稅年度內獲得預扣稅豁\n免，加拿大或墨西哥居民必須向僱主提供一份一\n式兩份的聲明，其中包括姓名、地址和 TIN，證\n明該居民：\n• 不是美國公民或居民；\n• 是加拿大或墨西哥的居民，以適用者為\n準；並且\n• 預計在相關納稅年度履行先前描述的職\n責。\n該聲明可以採用任何形式，但必須註明日期\n並由員工簽名，並且必須包括一份書面聲明，表\n明該聲明是受偽證罪的前提下做出的。\n美屬薩摩亞和波多黎各的居民。如果您是美屬\n薩摩亞或波多黎各居民的非居民外國員工，則在\n美屬薩摩亞或波多黎各提供的服務的薪資通常無\nCAUTION\n!\n刊物 519 (2023)\n第8 章\n透過預扣稅或估算稅款繳納稅款\n \n29\n", "需預扣，除非您是美國的員工其在美屬薩摩亞或\n波多黎各的任何機構的員工。\n美屬維爾京群島的居民。屬於美屬維爾京群島\n真正居民的非稅法定義的居民無需針對在美國臨\n時受僱期間勞動收入繳納美國預扣稅。這是因為\n這些人向美屬維爾京群島繳納所得稅。為了避免\n在美國的所得中課稅，美屬維爾京群島的真正居\n民應該向僱主寫一封一式兩份的信，說明他們是\n美屬維爾京群島的真正居民，並期望向美屬維爾\n京群島繳納稅所有收入的稅款。\n退休金預扣\n如果您從美國收到退休金分配，則該款項通常適\n用 30%（或更低的條約）的預扣稅率。然而，\n對於 1986 年之後在美國提供服務而產生的退休\n金部分，您可以按累進稅率預扣稅款。您必須填\n寫《表格 W-8BEN》或《表格 8233 》並將其交\n給預扣代理人或付款人，然後才能將收入支付或\n記入您的帳戶。\n預扣小費收入\n您在一年中因為在美國提供的服務而收到的小費\n需繳納美國所得稅。將其計入應稅收入。此外，\n在向一位僱主工作時在一個月內收到的累計小費\n在超過 $20 美元以上時需要按級預扣\n獨立承包商\n如果您和您為其提供服務的人之間不存在員工與\n僱主的關係，則您的薪酬須遵守 30%（或更低\n的條約）預扣稅率。然而，如果您在納稅年度期\n間在美國從事貿易或業務，如果您與國稅局達成\n協議，您作為獨立承包商（獨立個人服務）的個\n人服務報酬可能完全或部分免於預扣必要的金\n額。您與國稅局達成的關於從您的獨立個人服務\n報酬中預扣的協議在雙方同意後對協議涉及的款\n項有效。您必須同意及時申報當前納稅年度的所\n得稅表。\n中央預扣協議（CWA）。如果您是在美國表\n演或參加體育賽事的非居民外籍藝人或運動員，\n只要滿足特定要求，您就可以與國稅局簽訂中央\n預扣協議以減少預扣稅。在任何情況下，此類預\n扣協議都不會將預扣稅款減少到低於預期的所得\n稅負債金額。\n使用《表格 13930》為年初至今美國總收入\n至少為 $10,000 美元的非居民外籍藝人或運動\n員申領中央預扣協議。《表格 13930》必須郵寄\n到下列地址。\nCentral Withholding Agreement \nProgram\nInternal Revenue Service\n24000 Avila Road, MS 6040\nLaguna Niguel, CA 92677\n我們暫時免除了申領中央預扣協議時使\n用哪種表格的收入要求。目前無法使用\n《表格 13930-A》。在豁免生效期間，\n收入低於 $10,000 美元的個人可以使用《表格\n13930》（關於如何申領中央預扣協議的說明）\n申領中央預扣協議。有關如何申領中央預扣協議\n的更多資訊，請參閱《表格 13930》。如要瞭解\n更多資訊，請前往 \nIRS.gov/Individuals/\nInternational-Taxpayers/Central-\nWithholding-Agreements （英文文）。\n國稅局必須在協議生效前至少 45 天收到中\n央預扣協議請求，以確保它在旅程開始或第一次\n活動前就準備妥善，並且它必須包含說明中指定\nCAUTION\n!\n的所有輔助性文件，否則將不會簽訂中央預扣協\n議。將根據具體情況考慮例外情形。\n最後一筆款項豁免情形。您在納稅年度內為獨\n立個人服務支付的最後一筆報酬可能完全或部分\n免於預扣稅。此豁免（不適用於工資）在您的納\n稅年度內僅適用一次，適用於最高 $5,000 美元\n的報酬。如要獲得此豁免，您或您的代理人必須\n向局長或局長的代表提供以下聲明和資訊。\n• 每位預扣代理人的聲明，您從這些預扣代\n理人獲得了與納稅年度在美國的貿易或業\n務存在有效連結的總收入，顯示支付的收\n入金額和預扣稅款。每份聲明都必須由預\n扣代理人簽署，並透過一份聲明表明該聲\n明是受偽證罪的前提下做出的。\n• 您希望從其收到最後一筆報酬的預扣代理\n人的聲明，顯示如果沒有給予最後一筆款\n項豁免，則會支付的金額以及稅款。該聲\n明還必須由預扣代理人簽署，並透過一份\n聲明表明該聲明是受偽證罪的前提下做出\n的。\n• 您發表的聲明，即您打算不接收與現稅務\n年度內在美國開展之交易或業務有效連結\n的任何其他收入。\n• 根據《國稅法規》任何其他規定或法規，\n針對與現稅務年度內在美國開展之交易或\n業務有效連結的任何收入已預付或支付的\n稅額。\n• 現稅務年度或之前納稅期間的未繳稅項金\n額（若有），包括利息和罰款。\n• 所得稅協定下可據其要求部分或完全免除\n預扣稅的任何條款、您的居住國以及證明\n協定下免稅的充分事實之聲明。\n• 由您簽署並由一份宣告證實的聲明，該聲\n明是根據偽證處罰發表的，即所提供的所\n有資訊都是真實的，並且據您所知，未遺\n漏任何相關資訊。\n如果對這些資訊感到滿意，國稅局將確定現\n稅務年度內有關與您在美國開展的貿易或業務有\n效連結之總收入的暫定所得稅金額。如果證明令\n局長或局長的代表滿意，則可以考慮普通和必要\n的業務支出。\n局長或局長的代表將會寄一封信函給您，送\n往預扣稅代理人，說明免於預扣稅的最終支付薪\n資金額以及由於免稅而可以支付給您的金額。您\n必須向預扣稅代理人提供兩份信函副本，還必須\n將信函副本附在免稅生效之納稅年度的所得稅申\n報表中。如要瞭解更多資訊，請參閱第第 515 \n（英文文）號刊物 (英文)。\n預扣稅退款出錯\n多層次行銷。如果您是在預扣稅時出錯的多層\n次行銷公司的經銷商，請提交美國所得稅表（表\n格 1040-NR 或表格 1120-F）；或者，如果您已\n提交納稅申報表，則提交退稅申請（表格\n1040-X 或修改後的 1120-F）以追回錯誤預扣的\n金額。您還必須在美國所得稅表或退稅申請中附\n加證明資料，包括但不限於以下物項。\n• 表格 W-2、表格 1042-S 或表格 1099 的副\n本，用於證明預扣稅金額。\n• 說明表格 W-2、表格 1042-S 或表格 1099 \n上申報收入不需繳納美國稅收的聲明。\n• 列出現稅務年度內進出美國的所有日期的\n聲明。如果薪資為多年薪資，該聲明上必\n須列出在薪酬所歸屬的各稅務年度內進出\n美國的所有日期。\n• 顯示您在所列年份內實際在美國居留的天\n數的任何文件或記錄副本。\n• 包含以下內容的聲明：(a) 在美國執行的與\n招募、訓練及支援較低層次經銷商相關的\n個人服務的天數（或若適用，則為少於一\n天的時間單位）；及 (b) 在全球執行的與招\n募、訓練及支援較低層次經銷商相關的個\n人服務的總天數（或若適用，則為少於一\n天的時間單位）。\n• 證明您的預扣稅出錯申請的任何其他相關\n文件或記錄。\n有關支付非稅法定義的居民的社會安全津貼的預\n扣稅出錯。支付給合法永久居民（綠卡持有\n者）的社會安全津貼，不需繳納 30% 的預扣\n稅。出於美國所得稅目的，綠卡持有者一直是稅\n法定義的居民，直到其根據移民法的合法永久居\n民身分被剝奪或者被行政或司法認定為已放棄。\n請參閱第 1 章中的綠綠卡卡測試試 (英文文) 。如果您是\n綠卡持有者，並且因為您有一個國外地址而導致\n社會安全津貼的預扣稅出錯，預扣稅可以由國稅\n局退稅。為獲得退稅，您必須提交表格 1040 或 \n1040-SR。為確定您是否符合退稅資格，請將納\n稅申報表寄送至：\nDepartment of the Treasury\nInternal Revenue Service Center\nAustin, TX 73301\n您還必須在表格 1040 或 1040-SR 附加以下\n內容。\n• 表格 SSA-1042S，社會安全津貼聲明的副\n本。\n• 綠卡副本。\n• 已簽名且包含以下語句的聲明：「The SSA \nshould not have withheld income tax \nfrom my social security benefits because \nI am a U.S. lawful permanent resident \nand my green card has been neither \nrevoked nor administratively or \njudicially determined to have been \nabandoned. I am filing a U.S. income tax \nreturn for the tax year as a resident alien \nreporting all of my worldwide income. I \nhave not claimed benefits for the tax \nyear under an income tax treaty as the \nresident of a country other than the \nUnited States. 」 (SSA 不應從我的社會安\n全津貼中預扣所得稅，因為我是美國合法\n永久居民，並且我的綠卡既未撤銷，也未\n被行政或司法認定為已放棄。我將以稅法\n定義的居民身分提交現稅務年度的美國所\n得稅表，申報我的所有全球收入。我未根\n據所得稅協定，以非美國居民的身分申領\n現稅務年度的優惠。)\n從其他收入預扣稅\n須繳納 30% 預扣稅的其他收入通常包括固定或\n可確定的收入，例如利息（投資組合利息除\n外）、股利、養老金和年金，以及某些銷售和交\n易的收益，如第第 4 章章 (英文文) 中討論。還包括支\n付給非稅法定義的居民的社會安全津貼的 \n85%。\n無需按 30%（或更低的協定）稅率預扣稅的收\n入。如果您向收入納稅人提交表格 W-8ECI，\n以下收入無需按 30%（或更低的協定）稅率預\n扣稅。\n• 與美國交易或業務直接連結的收入（薪資\n以外）。\n• 來自您選擇視為與美國交易或業務直接連\n結的不動產收入。請參閱第 4 章中的不動產\n產收收入入 (英文文) 以了解有關此選擇的詳情。\n接下來會介紹有關合夥企業收入、獎學金和\n助學金預扣稅的特殊規則。\n30\n第8 章\n透過預扣稅或估算稅款繳納稅款\n \n刊物 519 (2023)\n", "合夥企業收入的預扣稅\n如果您美國或外國合夥企業中的外國合夥人，則\n合夥企業將會就您從合夥企業獲得之有效連結應\n稅收入 (ECTI) 的份額預扣稅款。您的合夥企業\n或許能透過考慮某些合夥人層級扣除額，來減少\n您的 ECTI 份額的預扣稅。一般來說，您必須為\n此目的提交表格 8804-C。有關更多資訊，請參\n閱《表格 8804-C》的說明。\n您的有效連結收入份額的預扣稅稅率，通常\n為根據第 1 條規定的最高稅率 (37%)。然而，如\n果您向合夥企業提供相應的文件，則合夥企業將\n按適用於向您分配的特定類型收入的最高稅率預\n扣稅。長期資本收益是最高稅率適用的特定類型\n收入的一則範例。在 2023 表格 1040-NR 上將\n預扣稅作為稅收優惠進行申報。\n合夥企業將在表格 8805 上向您提供顯示預\n扣稅的聲明。公開交易的合夥企業將會就有效連\n結的實際分配進行預扣稅。在此情況下，合夥企\n業將在表格 1042-S 上向您提供聲明。\n銷售或交易某些合夥權益而獲得的收益預扣\n稅。如果您是在美國從事（或被視為從事）貿\n易或業務的美國或外國合夥企業的直接或間接外\n國合夥人，並且您直接或間接處置該收益的利\n息，則對於 2017 年之後發生的轉讓，受讓人通\n常會代您預扣並向國稅局支付相當於銷售收入\n10% 的稅款。超出此金額的預扣和支付規則類\n似於銷售美國房地產的規則。您將收到表格\n8288-A，其中反映了預扣金額，您然後可以在\n表格 1040-NR 的第 25f 行將該金額作為您就收\n益所欠稅款的稅收優惠進行申報。您或許能夠向\n受讓人提供某些資訊以減少或消除預扣稅。例\n如，如果國稅法規的不確認條款適用於轉讓所獲\n全部收益，則在您提供描述不確認條款適用的通\n知時，受讓人不需要預扣稅。如果您是未能預扣\n稅收的受讓人，則根據第1446(f)(4) 節，合營企\n業必須根據向您作出的分配預扣相當於您未預扣\n稅款的金額（加上利息，如果適用）。\n2020 年11 月30 日，財政部和國稅局根據\n第 1446(f) 條在T.D. 9926（英文文） (85 FR \n76910) 發布了針對非 PTP 和 PTP 權益的轉讓的\n最終法規。最終法規要求任何受讓人根據第\n1446(f)(1) 條的規定, 預扣相當於任何合夥權益\n（某些 PTP 權益除外）轉讓所實現金額 10% 的\n稅款，除非適用預扣的例外情況。這些規定通常\n適用於 2021 年 1 月 29 日或之後發生的轉讓。\n但是，根據 2021-51、2021-36 I.R.B.361 通\n知，與第 1446(f)(4) 條規定的預扣稅和 PTP 權\n益轉讓相關的規則適用於 2023 年 1 月 1 日或之\n後發生的轉讓。此外，最終條例也修訂了條例第\n1.1446-4 條中關於根據第 1446(a) 條預扣 PTP \n分配的某些規定。另外，根據通知 2021-51，這\n些修訂適用於 2023 年 1 月 1 日或之後進行的 \nPTP 分配。通知 2018-8 和 2018-29 適用於在最\n終法規生效日期之前發生的轉讓, 或如前所述，\n納稅人可以將擬議的建議法規應用於在此期間的\n非 PTP 權益轉讓。\n有關 1446(f) 法規的某些相關問題的更多指\n導，請參閱通通知 2023-8（英文文）。\n獎學金和助學金預扣稅\n學位候選人獲得的符合資格的獎學金沒有預扣稅\n稅 (英文文)。請參閱第 3 章。\n如果您是一名非居民外籍學生，或持有 \n「F、」「J、」「M、」或「Q」簽證，並且\n您接受美國來源的不完全免稅的助學金或獎學\n金，預扣稅代理人（通常為獎學金納稅人）按作\n為非服務付款之助學金或獎學金的應納稅部分的 \n14%（或更低的協定）進行預扣稅。但是，如\n果您不是學位候選人，並且助學金不滿足某些要\n求，將按 30%（或更低的協定）稅率進行預扣\n稅。\n作為服務付款的獎學金或助學金的任何部分\n需累進預提扣繳，如前文薪薪資資預扣稅稅 (英文文)下\n的討論。\n替代預扣稅程序\n您的預扣稅代理人可能透過要求您填寫《表格\nW-4》來選擇使用替代程序。請參閱下文，了解\n可能減少預扣稅的項目。\n支出。包括將在納稅申報表上扣除的支出。這\n些支出包括第 5 章中「扣除除額額」(英文文) 下討討論論\n的 IRA 扣除額。\n非應稅助學金或獎學金。您可排除助學金或獎\n學金中根據美國法律或稅務協定不應納稅的部\n分。\n標準扣除額。如果您是一名符合美國與印度所\n得稅協定第 21(2) 條規定的學生，您可採用标准\n扣除额。2023 年的標準扣除金額為 13,850 美\n元。\n《表格 W-4》。填寫表格 W-4 的相應行。在表\n格上簽名並註明日期，然後將其交給預扣稅代理\n人。\n如果您提交表格 W-4 以減少或消除獎學金或\n主學科的預扣稅，您必須提交年度美國所得稅表\n以獲得該表格上申報的任何扣除額。如果您在多\n個稅務年度內在美國居留，您必須在您的年度\n表格 W-4 附加一則聲明，表示您已提交前一年\n的美國所得稅表。如果您在美國居留的時間不夠\n長而不滿足提交納稅申報表的要求，您必須在您\n的表格 W-4 中附加一則聲明，稱您將在需要時\n提交美國所得稅表。\n在預扣稅代理人已接受您的表格 W-4 後，將\n按適用於薪資的累進稅率對獎學金或助學金預扣\n稅。收入總額將減少表格 W-4 上適用的金額，\n並計算其餘部分的預扣稅。\n您將收到預扣稅代理人（通常為助學金納稅\n人）發出的表格 1042-S，其中顯示了應納稅獎\n學金或助學金的總金額減去任何預扣稅優惠額、\n稅率及預扣稅金額。使用此表格填寫您的年度美\n國所得稅表。\n如需瞭解更多資訊，請前往 IRS.gov/\nFormW4。\n有權享受稅務協定優惠的收\n入\n如果美國和您的居住國之間的稅務協定為某些收\n入項提供豁免或較低稅率，您應該向收入的支付\n方（預扣稅代理人）通知您申請稅務協定預扣豁\n免的外國身分。一般來說，您可透過向預扣稅代\n理人提交表格 W-8BEN 或表格 8233 來做到這一\n點。\n為不是個人服務收入的收入提交表格\nW-8BEN。為接下來討論的個人服務收入提交表\n格 8233。\n如果根據稅務協定您有資格獲得豁免，\n但未向您的預扣稅代理人提交表格\n8233 以申請預扣稅豁免，您仍可透過\n提交表格 1040-NR 獲得豁免優惠。請遵循表格\n1040-NR 的 1a 行的說明。\nTIP\n僱員和獨立經營的承包人。如果您作為僱員或\n獨立經營的承包人執行個人服務，並且您因為稅\n務協定而可以申請預扣稅豁免，則將表格 8233 \n交給提供金額的各預扣稅代理人。\n即時您提交表格 8233，預扣稅代理人仍必\n須從收入中預扣稅。這是因為協定豁免所基於的\n因素可能要到稅務年度結束之後才能確定。在此\n情況下，您必須提交表格 1040-NR 才能追回任\n何預扣稅，並向國稅局提供您有權獲得協定豁免\n的證明。\n學生、教師和研究人員。學生、教師和研\n究人員必須在本刊物結束時將附錄錄 A（適適用於於學\n學生）(英文文) 或附錄錄 B（適適用於於教教師和研究究人人\n員）(英文文) 中所示的適當聲明附加至表格 8233 \n並將其交給預扣稅代理人。對於附錄中所列的協\n定，以其他協定類似格式附加聲明。\n如果您從相同的預扣稅代理人收到獎學金或\n助學金，以及個人服務收入，請使用表格\n8233，根據稅務協定針對兩類收入申請預扣稅\n豁免。\n備註。當您申請獎學金或研究金收入（非報\n酬）豁免時，只有當您同時申請個人服務收入的\n條約預扣稅豁免時，才能使用 8233 表格。否\n則，您必須使用 W-8BEN 表格。\n特殊活動和促銷。向非稅法定義的居民或外國\n公司支付的音樂節、拳擊促銷和其他娛樂或體育\n賽事的門票收入（或電視或其他收入），需要按\n30% 的最高稅率進行預扣，除非國稅局已另外\n特別通知預扣稅代理人。根據賺取美國總收入所\n處的日曆年，可以使用表格 13930 申請預扣稅\n扣除。即使稅務協定規定該收入可以免稅，仍可\n能需要預扣稅。其中一個原因是，部分或完全免\n稅通常基於直到納稅年度結束後才能確定的因\n素。\n我們暫時免除了申請 CWA 時使用哪種\n表格的收入要求。表格 13930-A 目前不\n可用。在豁免生效期間，收入低於\n10,000 美元的個人可以使用表格 13930【關於\n如何申請 Central Withholding Agreement 的\n說明】(英文) 申請 CWA。有關如何申請 CWA 的\n更多資訊，請參閱表格 13930。如需瞭解更多資\n訊\n，\n請\n前\n往\n \nIRS.gov/Individuals/\nInternational-Taxpayers/Central-\nWithholding-Agreements （英文文）。\n在您離開美國時，您將需要為您錯誤地\n申請協定豁免的任何收入繳納美國稅\n款。有關適用於薪資的協定條款的更多\n詳情，請參閱第第 901 （英文文）號號刊物 (英文文)。\n不動產銷售的預扣稅。如果您是非稅法定義居\n民，並且您處置美國不動產權益，財產的受讓人\n（買方）通常必須預扣相當於處置金額 15% 的\n稅收。\n但是，如果買方購買財產用作居住目的，且\n所獲收入金額不超過 100 萬美元，則預扣稅率\n為 10%。\n所獲收入金額為以下項之和：\n• 已支付或待支付的現金（僅限本金）；\n• 已轉讓或待轉讓之其他財產的公平市值；\n及\n• 受讓人承擔的任何義務或財產在轉讓前後\n須立即承擔的任何義務的金額。\n如果轉讓的財產是由美國人和外國人共同擁\n有，所獲金額根據各轉讓人的資本供款在轉讓人\n之間分配。\n符合資格的投資實體 (QIE) 向非稅法定義居\n民股東的分配，被視為股東出售或交易美國不動\n產權益的收益，需繳納 21% 的預扣稅。國內或\nCAUTION\n!\nCAUTION\n!\n刊物 519 (2023)\n第8 章\n透過預扣稅或估算稅款繳納稅款\n \n31\n", "外國公司、合夥企業、信託和遺產的某些分配和\n其他交易，也需要預扣稅。這些規則詳見第第\n515 （英文文）號刊物 (英文) 和表格 8288 的說\n明。\n有關處置美國不動產權益的稅務待遇資訊，\n請參閱第 4 章中的不動產產損益益 (英文文) 。\n如果您是國內合夥企業的合夥人，並且該合\n夥企業以收益方式處置美國不動產權益，則合夥\n企業將針對可分配給其外國合夥人的收益金額預\n扣稅款。您的收入和預扣稅份額將在表格 8805 \n或表格 1042-S（在公開交易合夥企業 (PTP) 的\n情況下）中報告給您。\n以下情況下不需要預扣稅。\n1. 買方購買財產用作居住目的，且所獲收入\n金額不超過 30 萬美元。\n2. 如果該公司任何類別的股票在具規模的證\n券市場上定期交易，則所處置的財產是該\n公司的權益。但是，此例外不適用於公開\n交易公司中大量非公開交易權益的某些處\n置。\n3. 所處置之財產是不定期在具規模市場上交\n易的美國公司的權益，您（賣方）向買方\n提供該公司發佈的聲明副本，證明該權益\n不是美國不動產權益。\n4. 您（賣方）向買方提供一份證明，說明根\n據偽證罪處罰，您不是外國人，並包含您\n的姓名、美國報稅識別號碼 (TIN) 和家庭\n住址。\n您可以把證明交給符合資格的替代者。\n符合資格的替代者根據偽證罪處罰，向買\n方提供一份聲明，證明符合資格的替代者\n擁有該證明。出於此目的，「qualified\nsubstitute (符合資格的替代者)」是：\na. 除您的代理人外，負責完成交易的人\n（包括任何律師或產權公司）; 或\nb. 買方的代理人。\n5. 買方收到國稅局發出的預扣稅證明。\n6. 您向買方發出書面通知，表明您因《國稅\n法規》中的不確認條款或美國稅務協定中\n的條款而無需確認轉讓產生的任何收益或\n虧損。買方必須將通知副本提交至 Ogden \nService Center, P.O.Box 409101, Ogden, \nUT 84409。您必須驗證該通知的真實性並\n根據偽證罪處罰簽署。\n有關轉讓人不確認通知的更多資訊，請\n參閱條例第 1.1445-2(d)(2) 條。\n您不得針對以下任何轉讓向買家發出書\n面通知。\na. 您不包括收益的主要房屋出售。\nb. 完全不符合不確認處理條件的同類交\n易。\nc. 買方必須提交表格 8288 時尚未完成\n的延期同類交易。\n反之，您必須獲得預扣稅證明（後文描\n述）。\n7. 您在轉讓美國不動產權益時所獲收益的金\n額為零。\n8. 該財產由美國、美國州或領土、政治分區\n或哥倫比亞特區獲得。\n9. 該分配來自國內控制的符合資格的投資實\n體 (QIE)，僅因為實體的權益在適用的假售\n回購交易中被處置，才被視為美國不動產\n權益的分配。有關 QIE 的定義，請參閱前\n文不動產產損益益下的符合資格的投資實體\n(英文)。請參閱第 4 章中不動產產損益益下的 \n假售回購 (英文) 。\n如果買方或符合資格的替代者實際知道，或\n收到賣方或買方的代理人（或替代者）的通知，\n表示 (3) 和 (4) 中的證明是虛假的，則買方必須\n不予理會。這亦適用於 (4) 下符合資格的替代者\n的聲明。\n預扣稅證明。處置中需要預扣的稅款，可以根\n據國稅局簽發的預扣稅證明予以減少或消除。在\n大多數情況下，您或買家可以請求預扣證明。\n預扣證明可以因以下任何項目而簽發。\n1. 因以下任一原因，國稅局確定適合採用較\n低預扣稅：\na. 預扣所需金額將超出最高納稅義務，\n或\nb. 預扣較低的金額不會影響稅款的徵\n收。\n2. 您所獲全部收益免徵美國稅收，並且您沒\n有未履行的預扣稅義務。\n3. 您或買家與國稅局就支付稅款達成協議，\n並為納稅義務提供擔保。\n請參閱第第 515 （英文文）號刊物 (英文) 以及IRS.gov/Individuals/International-Taxpayers/\nIRS.gov/Individuals/International-Taxpayers/Withholding-Certificates\nWithholding-Certificates （英文文），了解有關\n請求預扣稅證明的程序的資訊。\n預扣稅的稅收優惠。買方必須在轉讓後 20 天\n內使用表格 8288 報告和支付預扣稅。該表格與\n表格 8288-A 的副本 A 和 B 一起在國稅局歸\n檔。如果該聲明完整且包含您的報稅識別號碼 \n(TIN)，則該聲明的副本 B 將在國稅局蓋章驗收\n後送還給您（賣方）。您必須將副本 B 與您的\n納稅申報表一起提交，以取得預扣稅優惠。\n如果該表格上沒有您的 TIN，則不會向您提\n供表格 8288-A 的蓋章副本。國稅局將向您寄送\n一封索取 TIN 的信函，並提供有關如何取得 TIN \n的說明。當您向國稅局提供 TIN 時，國稅局將\n向您提供表格 8288-A 的蓋章副本 B。\n某些預扣稅退稅延遲。表格 1042-S、表格\n8288-A 或表格 8805 上預扣和填報的稅務退稅\n請求，可能需要附加時間進行處理。發放這些退\n稅最長需要 6 個月。\n社會安全和醫療保險稅\n如果您作為一名在美國工作的僱員，則在大多數\n情況下，您必須支付社會安全和醫療稅。您的這\n些稅收付款會向您於社會安全系統下的保險供\n款。社會安全保險為符合特定資格要求的個人提\n供退休津貼、遺屬和殘障津貼以及醫療保險\n(Medicare) 福利。\n大多數情況下，2023 年在美國提供的服務所\n收到的應納稅薪資的前 160,200 美元需繳納社\n會安全稅。所有應納稅薪資都應繳納醫療保險\n稅。您的僱主從每筆薪資付款中扣除這些稅款。\n即使預計您沒有資格獲得社會安全或醫療保險福\n利，您的僱主也必須扣除這些稅款。如果您有多\n位僱主，並且從您 2023 年的總薪資中扣除的金\n額超過 9,932.40 美元，您可以在您的所得稅表\n中申請超額社會安全稅的稅收優惠。\n如果任何一位僱主扣除的金額超過 9,932.40 \n美元，則您不能申請該金額的稅收優惠。邀請僱\n主退還超額部分。如果您的僱主不退還超額部\n分，您可以使用表格 843 提交退稅申請。\n一般而言，美國社會安全和醫療保險稅適用\n於在美國作為僱員提供服務所獲的薪資，而無論\n僱員或僱主的公民身分或居住地為何。在有限的\n情況下，這些稅收適用於在美國境外提供服務的\n薪資。您的僱主應該能夠告訴您社會安全和醫療\n保險稅是否適用於您的薪資。如果沒有任何應繳\n稅款，您就無法自願付款。\n額外的醫療保險稅。除了醫療保險稅，還有 \n0.9% (0.009) 額外的醫療保險稅適用於醫療保險\n薪資、鐵路退休稅法 (RRTA) 補助以及自僱所\n得，其金額超出：\n• 婚後合併報稅，250,000 美元，\n• 婚後分開報稅，125,000 美元，或\n• 任何其他報稅身份，200,000 美元。\n就額外的醫療保險稅而言，沒有針對非稅法\n定義的居民的特殊規定。須繳納醫療保險稅的薪\n資、RRTA 補助及自僱所得，如超出適用的臨界\n值，還須繳納額外的醫療保險稅。\n對於在日曆年內支付給您超出 20 萬美元的\n薪資或 RRTA 補助，您的僱主負責預扣 0.9% \n(0.009) 額外的醫療保險稅。如果您打算提交合\n併申報表並且您預計您和您配偶的個人薪資不會\n超過 20 萬美元，但您的薪資和自僱所得合計將\n超過 250,000 美元，您可能需要在表格 W-4 上\n申請額外的預扣和/或支付估算稅款。\n如果您提交表格 1040-NR，您必須在以下情\n況下支付額外的醫療保險稅：如為已婚，您的薪\n資和自僱所得總額超過 125,000 美元（您在表\n格 1040- NR 第 1 頁頂部勾選了婚後分開報稅的\n方塊）；如為單身或符合資格的尚存配偶，您的\n薪資和自僱所得總額超過 20 萬美元（您勾選了\n表格 1040-NR 第 1 頁頂部的單身或符合資格的\n尚存配偶方塊）。\n請參閱表格 8959 及其說明，以確定您是否\n需要支付額外的醫療保險稅。如要瞭解有關額外\n的醫療保險稅的更多資訊，請前往 IRS.gov/\nADMTfaqs（英文文）。\n自僱人士可能還需要支付額外的醫療保險\n稅。請參閱後文的自僱僱稅稅 (英文文)。\n學生和交流訪問者\n通常，作為移民和國籍法第 101(a)(15) 條 (F)、\n(J)、(M) 或 (Q) 小節下的非移民，您以非稅法定\n義的居民 (英文) 身份臨時在美國提供的服務，\n如果提供服務是為了達成您進入美國的目的，則\n不屬於社會安全計劃的涵蓋範圍。這意味著，不\n會從您因提供這些服務而獲得的薪資中預扣社會\n安全或醫療保險稅。這些類型的服務非常有限，\n一般只包括校內的工作、實踐訓練和經濟困難就\n業。\n如果您被視為第 1 章中討論的稅稅法法定定義的居居民\n民，即使您的非移民分類（「F、」「J、」 \n「M、」或「Q」）保持不變，也會從您提供\n這些服務所獲的薪資中預扣社會安全或醫療保險\n稅。\n具有「F-2、」「J-2、」「M-2、」以及\n「Q-3」分類的非移民外國人的配偶或未成年子\n女提供的服務在社會安全的涵蓋範圍內。\n非居民外籍外籍學生\n如果您是暫時以學生身份進入美國的非稅法定義\n的居民，那麼您在美國期間通常不得為薪資或薪\n水工作或從事業務活動。在部分情況下，學生如\n以「F-1、」「M-1、」或「J-1」身份進入美\n國，則有權工作。除非學生被視為稅法定義的居\n民，否則不會從工作薪資中預扣社會安全和醫療\n保險稅。\n任何在學校註冊並定期上課的學生，為\n該學校提供的服務所獲薪資都可以免除\n社會安全和醫療保險稅。\nTIP\n32\n第8 章\n透過預扣稅或估算稅款繳納稅款\n \n刊物 519 (2023)\n", "美國公民及移民服務局 (USCIS) 允許\n「F-1」身份的學生在不取代美國居民的情況下\n在校內工作。「校內工作」是指在學校場所進\n行的工作。校內工作包括在與學校有教育關聯的\n校外地點進行的工作。根據獎學金、助學金或助\n教獎學金的條款在校內工作，被視為學生參加完\n整課程學習的學業計劃的一部分，並得到\nUSCIS 的許可。除非學生被視為稅法定義的居\n民，否則不會從工作薪資中預扣社會安全和醫療\n保險稅。\n如果非居民外籍學生提供的服務不被認為符\n合學生進入美國的目的，那麼除非根據國稅法規\n對薪資免稅，否則將從薪資中預扣社會安全和醫\n療保險稅。\n交流訪問者\n交流訪問者根據移民和國籍法第 101(a)(15)(J) \n條暫時進入美國。除非交流訪問者被視為稅法定\n義的居民，否則不會對已獲得工作許可並擁有或\n獲得贊助商授權書的交流訪問者的服務報酬預扣\n社會安全和醫療保險稅。\n如果交流訪問者提供的服務不被認為符合訪\n問者進入美國的目的，那麼除非根據國稅法規對\n薪資免稅，否則將從薪資中預扣社會安全和醫療\n保險稅。\n根據移民和國籍法第 101(a)(15)(Q) 條，作\n為國際文化交流計劃的參與者暫時進入美國的非\n稅法定義的居民可以免繳社會安全和醫療保險\n稅。僱主必須是外國人獲得「Q」簽證的申請\n人。除非外國人被視為稅法定義的居民，否則不\n會從工作薪資中預扣社會安全和醫療保險稅。\n預扣稅退款出錯\n如果從不需繳納社會安全或醫療保險稅的薪資預\n扣這些稅收出錯，請聯絡預扣稅的僱主以獲得退\n稅。如果您無法僱主獲得全額退稅，請使用表格\n843 向國稅局申請退稅。將以下項目附加至表\n格 843。\n• 證明所預扣之社會安全和醫療保險稅金額\n的表格 W-2 副本。\n• 簽證副本。\n• 表格 I-94（或顯示到達或離開日期的其他\n文件）。\n• 如果您有 J-1 簽證，請附上您 DS-2019 表\n的副本。\n• 如果您持有 F-1 或 M-1 簽證，請附上您\nI-20 表的完整副本。\n• 如果您參加的是可選的實踐培訓，請附上 \nI-766 表。\n• 如果您因迫切的經濟必要性而參加就業，\n則提供顯示在美國工作的許可的文件。\n• 您僱主的聲明，說明您的僱主提供的補償\n金額以及您的僱主申請的或者您授權您僱\n主申請的抵免額或退稅金額。如果您無法\n從您的僱主處獲得此聲明，您必須在您自\n己的聲明中提供此資訊，並解釋您沒有附\n上您雇主的聲明或在 8316 表中聲稱您的\n僱主不會發放退稅。\n• 如果您僅在一年中的部分時間免除社會安\n全和醫療保險稅，則提供顯示您在免稅期\n間繳納稅款的薪資報表。\n請將表格 843（及附件）寄送至：\nDepartment of the Treasury\nInternal Revenue Service Center\nOgden, UT 84201-0038\n請勿使用表格 843 申請額外的醫療保險\n稅退稅。如果從您的薪資預扣額外的醫\n療保險稅出錯，您可以透過提交表格\n8959 及表格 1040、1040-SR 或 1040-NR，針\n對納稅申報表上顯示的總納稅義務申請任何預扣\n額外的醫療保險稅的抵免額。如果在上一年預扣\n附加醫療保險稅出錯而您已提交表格 1040、\n1040-SR 或 1040-NR，則您必須為上一年提交\n表格 1040-X，其中最初收到薪資或不嘗試為了\n追回錯誤預扣的額外醫療保險稅。請參閱表格\n1040-X 的說明。\n農業工人\n臨時持 H-2A 簽證進入美國的農業工人，因提供\n與 H-2A 簽證有關的服務而獲得的報酬，可免繳\n社會安全和醫療保險稅。您可以在以下網址找到\n有關不預扣稅款的更多資訊： IRS.gov/\nForeignAgriculturalWorkers (英文文)。\n自僱稅\n自僱稅是對自僱人士徵收的社會安全和醫療保險\n稅。非稅法定義的居民無需繳納自僱稅，除非有\n效的國際社會安全協議確定他們受美國社會安全\n體系的保障。美國維京群島、波多黎各、關島、\n北馬利安納群島邦 (CNMI) 或美屬薩摩亞的居民\n被視為出於此目的的美國居民，需繳納自僱稅。\n您可以在後文找到關於國際際社社會會安安全全協議議 (英文\n文) 的更多多資資訊訊。\n根據適用於美國居民的相同規則，稅法定義\n的居民必須繳納自僱稅。但是，國際組織、外國\n政府或外國政府全資擁有的機構僱用的稅法定義\n的居民，無需就在美國賺取的收入繳納自僱稅。\n您身為稅法定義的居民期間的自僱所得須繳\n納自僱稅，即使是您身為非稅法定義的居民提供\n的服務所得。\n範例。 Bill Jones 是一位作家。 Bill 還是外\n國公民和居民時，Bill 在該國出版了幾本書籍。 \n2023 年間，Bill 作為稅法定義居民進入美國。 \nBill 成為稅法定義居民後，仍在接收外國出版商\n的特許權使用費。 Bill 以現金制申報收入和支出\n（在收到收入時在報稅表上填報收入並在支付時\n扣除費用）。 Bill 2023 年自僱收入包括其成為\n稅法定義居民後收到的特許權使用費，即使這些\n書是在其身為非稅法定義居民時出版的。此特許\n權使用費收入須繳納自僱稅。\n申報自僱稅。使用附表 SE（表格 1040）申報\n和計算自僱稅。然後在附表 2（表格 1040）第\n4 行輸入稅收。將附表 SE（表格 1040）附加至\n表格 1040、1040-SR 或 1040-NR。\n就業稅存款和繳納遞延。冠狀病毒援助、寬減\n和經濟安全（CARES）法案的第 2302 條允許自\n僱人士將 2020 年自僱稅的一部分遞延到 2021 \n年和 2022 年繳納。所有款項必須在 2022 年 12 \n月 31 日前繳納。\n備註。此延期對於 2023 稅年不再有效。\n額外的醫療保險稅。自僱人士必須就超出以下\n最高金額（基於您的報稅身份）之一的自僱所得\n繳納 0.9% (0.009) 的額外醫療保險稅。\n• 婚後合併報稅 — 25 萬美元，\n• 婚後分開報稅 — 125,000 美元，或\n• 單身、戶長、或符合條件的尚存配偶 — 20 \n萬美元。\n如果您有薪資和自僱收入，就自僱收入徵收\n額外醫療保險稅的最高金額會按須繳納額外醫療\nCAUTION\n!\n保險稅的薪資金額予以減少（但不會低於零）。\n不應出於此稅收目的考慮自僱虧損。\n如果您提交表格 1040-NR，您必須在以下情\n況下支付額外的醫療保險稅：如為已婚，您的薪\n資和自僱所得總額超過 125,000 美元（您在表\n格 1040- NR 第 1 頁頂部勾選了婚後分開報稅的\n方塊）；如為單身或符合資格的尚存配偶，您的\n薪資和自僱所得總額超過 20 萬美元（您勾選了\n表格 1040-NR 第一頁頂部的單身或符合資格的\n尚存配偶方塊）。\n請參閱表格 8959 及其單獨的說明，以確定\n您是否需要支付額外的醫療保險稅。如要瞭解有\n關額外的醫療保險稅的更多資訊，請前往\nIRS.gov/ADMTfaqs（英文文）。\n自僱稅僱主等值部分之扣除。如果您必須支付\n自僱稅，可以在計算調整後總收入時扣除已繳納\n之自僱稅的一部分。附表 SE（表格 1040）中計\n算了此扣除額。\n備註。自僱稅不能扣除額外的醫療保險稅\n的任何部分。\n更多資訊。請參閱第第 334 號號刊物，以瞭解有\n關自僱稅的更多資訊。\n國際社會安全協議\n美國已與外國訂立社會安全協議（通常稱為 \n「Totalization agreements (通算協議)），」 \n以協調在其中一個國家完成部分或全部職業生涯\n的工作者的社會安全保險和稅收。根據這些協\n議，消除了對同一工作的雙重保險和雙重供款\n（稅收）。這些協議通常確保社會安全稅（包括\n自僱稅）僅支付給一個國家。\n如需當前國際社會安全協議的清單，請前往\nSSA.gov/international/status.html (英文文)。隨\n著與其他國家的協議開始生效，會將它們發佈在\n本網站上。有關國際社會安全協議的更多資訊，\n請\n前\n往\n \nSSA.gov/international/\ntotalization_agreements.html (英文文)。\n僱員。一般來說，根據這些協議，您僅需在工\n作所在國家繳納社會安全稅。但是，如果您臨時\n被派往美國為同一僱主工作，並且您的薪資通常\n需要繳納兩國的社會安全稅，大多數協議規定您\n僅受原派遣國的社會安全體系的保障。\n要確定您的薪資僅需繳納外國社會安全稅，\n並且根據協議免於繳納美國社會安全稅（包括醫\n療保險稅），您或您的僱主應向外國的適當機構\n索取一份保險證明。這通常是您或您的僱主向其\n繳納外國社會安全稅的同一間機構。外國機構將\n能夠告訴您他們需要哪些資料才能簽發證明。您\n的僱主應該保留一份該證明的副表，因為可能需\n要它來說明您為何免交美國社會安全稅。僅在協\n議生效日或之後的薪資才可免繳美國社會安全\n稅。\n備註。與美國訂有協議的部分國家不會簽發\n保險證書。在此情況下，您或您的僱主應該索取\n一份聲明，表示您的薪資不受美國社會安全體系\n保障。有關更多資訊以及如何申請保障證書，請\n訪問\nSSA.gov/international/CoC_link.html\n（英文文）.\n自僱人士。根據大多數協議，自僱人士受其居\n住國的社會安全體系的保障。但是，根據某些協\n議，如果您暫時將業務活動轉移到美國或從美國\n轉移，您可能免於繳納美國自僱稅。\n如果您認為您的自僱收入僅需繳納美國自僱\n稅並且免繳外國社會安全稅，請向社會安全局索\n取保險證明。請參閱上面備註中的連結。該證明\n將確定您免於繳納外國社會安全稅。\n刊物 519 (2023)\n第8 章\n透過預扣稅或估算稅款繳納稅款\n \n33\n", "要確定您的自僱收入僅需繳納外國社會安全\n稅且免繳美國自僱稅，請向外國相應機構索取保\n險證明。\n備註。與美國簽訂協議的一些國家不出具保\n障證明。在此情況下，您應該索取聲明，表示您\n的自僱收入不受美國社會安全體系保障。如需更\n多資訊以及如何申請保險證書，請造訪SSA. \ngov/international/CoC_link.html（英文文）。\n在免稅的每一年，請將任一聲明的影印本附\n加至表格 1040 或 1040-SR。亦請在自僱稅的行\n輸入「Exempt, see attached statement 「免\n稅，請參閱附加的聲明」」。\n如對協議的保險規則有疑問，請撥打 \n410-965-7306。\n估算稅款《表格 1040-ES \n(NR)》\n您可能有不無需預扣美國所得稅的收入。或者，\n預扣稅額可能低於您估計在年底將欠的所得稅。\n如果是這樣，您可能必須支付估算稅款。\n一般來說，如果您預計欠稅至少 1,000 美\n元，並且您預計您的預扣稅和某些可退還的抵免\n額低於以下兩者中的較小者，則您必須繳納\n2024 年的估算稅款：\n1. 2024 年所得稅表上所示稅款的 90% \n(0.90)，或\n2. 2023 年所得稅表上所示稅款的 100% \n(1.00)（如果您的 2023 年申報表涵蓋了全\n年 12 個月）。\n如果您 2023 年的調整後總所得超過 15 萬美元\n（如果您的 2024 年的申報身份為已婚分別報\n稅，則為 75,000 美元），如果您不是農民或漁\n民，則在上述 (2) 中用 110% (1.10) 代替 100% \n(1.00)。如果您未提交 2023 年的申報表，項目 \n(2) 不適用。\n非稅法定義的居民應該使用表格 1040-ES \n(NR) 來計算並繳納估算稅款。如果您使用支票\n付款，支票抬頭填寫「United \nStates \nTreasury」(美國財政部）。\n如何估算 2024 年的稅額。如果您在表格\n1040-NR 上提交了 2023 年的申報表，並且預計\n您 2024 年的收入和總扣除額幾乎相同，您應該\n使用您的 2023 年申報表作為指引來填寫表格\n1040-ES (NR) 說明中的估算稅款工作表。如果\n您未提交 2023 年的申報表，或者如果您的收\n入、扣除額或抵免額在 2024 年會有所不同，則\n您必須估算這些金額。使用 2024 年表格\n1040-ES (NR) 說明中適用於您報稅身份的稅率\n表計算您的估算納稅義務。\n備註。如果您預計會在波多黎各居住一整\n年，請使用《表格 1040-ES》。\n何時繳納估算稅款。在提交上一年的《表格\n1040-NR》的截止日期之前繳納您的第一筆估算\n稅款。如果您的薪資須遵守適用於美國公民的相\n同預扣規則，您必須提交表格 1040-NR 並在 \n2024 年 4 月 15 日之前繳納您的第一筆預估\n稅。如果您沒有需要預扣的薪資，請在 2024 年 \n6 月 17 日之前提交您的所得稅表並繳納您的第\n一筆預估稅。\n如果您的第一筆預估稅在 2024 年 4 月 15 日\n到期，您可以在那時全額繳納預估稅，或在以下\n所示日期前分四期等額繳納預估稅。\nTIP\n第一期. . . . . . . . . . . . . . . . . .\n2024 年 4 月 15 日\n第二期. . . . . . . . . . . . . . . . . .\n2024 年 6 月 17 日\n第三期. . . . . . . . . . . . . . . . . .\n2024 年 9 月 16 日\n第四期 . . . . . . . . . . . . . . . . . .\n2025 年 1 月 15 日\n如果您的第一筆付款直到 2024 年 6 月 17 日到\n期，您可到時全額繳納預估稅款，或者繳納：\n1. 2024 年 6 月 17 日前，預估稅的 1/2\n2. 2024 年 9 月 16 日前，預估稅的 1/4; 並且\n3. 2025 年 1 月 15 日前，預估稅的 1/4\n如果您在 2025 年 1 月 31 日之前提交\n您的 2024 年表格 1040-NR，並支付您\n的申報表中的全部到期餘額，則您不必\n在 2025 年 1 月 15 日支付到期款項。\n財政年度。如果您的納稅申報表不是按日\n曆年提交，則您的截止日期是您財政年度的第\n4、6 和第 9 個月的第 15 日，以及下一個財政年\n度的第 1 個月。如果任何日期是星期六、星期\n天或法定假日，請使用下一日（並非星期六、星\n期天或法定假日）。\n收入或扣除額變更。即使您不需要在 4 月或 6 \n月繳納估算稅款，但您的情況也可能會發生變\n化，因此您將不得不在稍後繳納估算稅款。如果\n您獲得額外收入，或者您的任何扣除額減少或消\n除，就會發生這種情況。如果是這樣，請參閱\n表格 1040-ES (NR) 說明和第第 505 （英文文）號\n刊物 (英文)，瞭解有關計算估算稅款的資訊。\n調整後的估算稅款。如果在您繳納估算稅款\n後，您發現您的估算稅款因收入或免稅額改變而\n大幅增加或減少，您應該調整剩餘的估算稅款。\n為此，請參閱表格 1040-ES (NR) 的說明和第第\n505 （英文文）號刊物 (英文)。\n未繳納估算所得稅的罰款。除非在某些情況\n下，否則您將因少繳估算稅款的分期付款而遭到\n罰款。這些情況在表格 2210 中有介紹。\n9.\n稅務協定優惠\n介紹\n來自美國與之有所得稅協定的國家的非稅法定義\n的居民（及某些稅法定義的居民），可能有資格\n獲得某些福利。大多數協定要求非稅法定義的居\n民是協定國家的居民，才能在申領福利的當年符\n合資格。但是，對於某些學生、實習生、教師或\n研究人員，一些協定僅要求非稅法定義的居民在\n剛來美國之前必須居住在協定國家。\n稅務協定表。您可前往以下網站存取稅務協定\n表： IRS.gov/TreatyTables (英文文)。您可以存取\n最近簽署的美國所得稅協定、議定書和稅收資訊\n交換協議 (TIEA) 的文本，以及隨附的財政部稅\n收協定技術說明（隨之變得公開可用），以及美\n國\n所\n得\n稅\n協\n定\n範\n本\n，\n網\n址\n為\n \nHome.Treasury.gov/Policy-Issues/Tax-Policy/\nInternational-Tax (英文文)。\nTIP\n請注意，協定和 TIEA 文件在簽署後、\n批准並生效前發佈於本網站上。\n個人稅務協定的全文亦可於 IRS.gov/\nBusinesses/International-Businesses/United-\nStates-Income-Tax-Treaties-A-to-Z ( 英文文) 獲\n得。如需瞭解關於這些稅務協定的更多資訊，請\n前往 \nIRS.gov/Individuals/International-\nTaxpayers/Tax-Treaties (英文文)。\n您通常可以安排對有資格享受稅務協定優惠\n的薪資和收入減少或消除預扣稅。請參閱第 8 \n章中的有權權享享受稅稅務務協定定優惠的收收入入 (英文文) 。\n主題\n本章討論的是：\n• 典型稅務協定優惠，\n• 如何獲得稅務協定副本，及\n• 如何在納稅申報表中申領稅務協定優惠。\n有用的條款\n您可能想看：\n刊物\n901 美國稅務協定\n表格（和說明）\n1040-NR 美國非稅法定義的居民所得稅表\n8833 第 6114 節或第 7701(b) 節項下基於\n協定的申報表狀況披露\n請參閱第第 12 章章 (英文文)，以瞭解更多關於獲取這\n些刊物和表格的資訊。\n協定收入\n非稅法定義的居民的協定收入為稅務協定限制稅\n收的總收入。協定收入包括美國來源股利等，需\n要以不超過 15% 的稅務協定稅率課稅。非協定\n收入為適用的稅務協定不限制稅收的非稅法定義\n的居民的總收入。\n要確定適用較低租稅協定稅率的所得項目的\n稅收，依該協定下適用於該項目的較低稅率計算\n協定收入的稅收。\n要確定非協定收入的稅收，請按 30% 的統一\n稅率或累進稅率計算稅款，具體取決於收入是否\n與您在美國的貿易或業務有效連結。\n您的納稅義務是協定收入的稅收加上非協定\n收入的稅收之總和，但不能超過稅收協定尚未開\n始生效時計算的納稅義務。\n範例。 Arthur Banks 是一名非稅法定義的\n居民，單身，且居住在與美國有稅務協定的外\n國。Arthur 在本納稅年度從美國境內的來源獲\n得了 25,900 美元的總收入，包括以下各項。\n稅務協定將稅收限制在 15% 的股利 . . . . . . .\n1,400 \n美元 \n稅務協定不限制稅收的個人服務薪資 . . . . . .\n24,500 \n總收入. . . . . . . . . . . . . . . . . . . .\n25,900 美元\nArthur 於現稅務年度內在美國經營業務。\nArthur 的股利未與該業務有效連結。Arthur 沒\n有扣除額。\nArthur 的納稅義務是在稅務協定未開始生效\n時計算的，為 3,140 美元，確定方式如下。\nCAUTION\n!\n 901 \n 1040-NR\n 8833\n34\n第9 章\n稅務協定優惠\n刊物 519 (2023)\n", "總薪資 . . . . . . . . . . . . . . . . . . . . . . . . . . .\n24,500 美元 \n減：扣除額 . . . . . . . . . . . . . . . . . . . . . . .\n0\n應稅收入 . . . . . . . . . . . . . . . . . . .\n24,500 美元\n按累進稅率確定的稅收（適用於單身納稅人的\n稅表） . . . . . . . . . . . . . . . . . . . . . . . . . . .2,720 美元\n加：總股利的稅收（1,400 美元 × \n(0.30)) . . . . . . . . . . . . . . . . . . . . . . . . . . .\n420 \n在稅務協定未開始生效時確定的稅收 . . . . . 3,140 美元\nArthur 的納稅義務是透過考慮稅務協定提供\n的較低股利收入利率計算的，為 2,930 美元，確\n定方式如下。\n按累進稅率確定的稅收（與以上計算方法相\n同） . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,720 美元\n加：總股利的稅收（1,400 美元 × \n(0.15)) . . . . . . . . . . . . . . . . . . . . . . . . . . .\n210 \n薪資和股利的稅收 . . . . . . . . . . . . . . 2,930 美元\n因此，Arthur 的納稅義務限於 2,930 美元，\n即使用稅務協定的股利稅率計算的納稅義務。\n一些典型的稅務協定福利\n以下段落簡要介紹了根據稅收協定為個人服務收\n入、匯款、獎學金、助學金和資本收益所得提供\n的豁免。申領豁免的條件因各稅務協定而異。有\n關特定稅務協定項下條件的更多資訊，請在以下\n網址下載大多數美國稅務協定的全文：\nIRS.gov/Businesses/International-\nBusinesses/United-States-Income-Tax-\nTreaties-A-to-Z (英文文)。該網站還提供其中許多\n協定的技術說明。此外，請參閱第第 901 （英文\n文）號刊物 (英文)。\n稅務協定優惠還涵蓋股利、利息、租金、特\n許權使用費、養老金和年金等收入。這些類型的\n收入可能免徵美國稅收或以較低稅率繳稅。如需\n瞭解更多資訊，請參閱第第 901 （英文文）號刊物 \n(英文) 或適用的稅務協定。\n個人服務\n根據大多數所得稅協定，來自協定國家的非稅法\n定義的居民和臨時在美國提供服務、有利於協定\n國家而平分決勝的雙身份居民（請參閱第第 1 章\n章），如果符合適用協定條款的要求，其部分或\n全部個人收入可能有資格免徵美國稅收。\n就業收入。大多數所得稅協定都有「就業收\n入」條款，有時也稱為非獨立個人服務條款，該\n條款讓協定國家的居民在符合以下條件的情況下\n免於對在美國作為僱員獲得的收入繳納美國稅\n收。\n• 他們於 12 個月期間內在美國居留的時間不\n得超過 183 天。\n• 該收入是由外國僱主支付。\n• 該收入不由外國僱主的美國常設機構承\n擔。\n一些所得稅協定包含不同的要求，例如不同的最\n長居留期限。如需瞭解更多資訊，請參閱第第\n901 （英文文）號刊物 (英文)。\n獨立個人服務。一些所得稅條約包含「獨立個\n人服務」條款，該條款讓協定國家的居民在美國\n居留的時間不超過一定天數且在美國沒有定期可\n用之固定基地的情況下，免於對作為獨立經營的\n承包人或自僱人士所賺取的收入繳納美國稅收。\n備註。一些協定沒有獨立服務條款。根據這\n些協定，商業利潤條款可能已涵蓋獨立個人服務\n的收入。根據商業利潤條款，個人通常可以免於\n對其商業利潤繳納美國稅收，除非他們在美國設\n有商業利潤所歸屬的常設機構。如需瞭解更多資\n訊（包括詞彙「固定基地」和「常設機構」的定\n義），請參閱第第 901 （英文文）號刊物 (英文)。\n教師、教授和研究人員\n根據許多所得稅協定，臨時訪問美國的主要目的\n是在大學或其他認可的教育機構任教的非居民外\n籍教師或教授，在抵達美國後的前 2 年或 3 年\n內免於對教學所獲薪資繳納美國所得稅。許多協\n定為參與研究提供豁免。\n一般來說，教師或教授在美國的目的主要是\n教學、講座、指導或從事研究。該人必須把大部\n分時間用於這些職責中。教師或教授的正常職責\n不僅包括正式的課堂工作（涉及定期安排的講\n座、演示或其他學生參與活動），還包括在研討\n會或其他非正式小組以及在實驗室協作中不太正\n式的觀點呈現方法。\n如果您之前作為非稅法定義的居民進入美\n國，但現在已變成稅法定義的居民，則協定豁免\n仍舊適用。請參閱後文「稅法定義的居民」下的變\n變成稅稅法法定定義的居居民民的學學生、學學徒、實實習習生、教教\n師、教教授和研究人員 (英文)。\n外國政府的僱員\n所有協定都有外國政府某些僱員所賺收入豁免的\n規定。但是，關於誰有資格享有這一福利，各條\n約之間存在差異。根據許多協定，身為美國居民\n的外國人不符合資格。根據大多數協定，不是外\n國國民或臣民的外國人不符合資格。外國政府的\n僱員應仔細閱讀相關協定，以確定他們是否有資\n格獲得福利。本本刊物的第 10 章 (英文) 也載有適\n用於外國政府僱員的資訊。\n學生、學徒和實習生\n根據一些所得稅協定，學生、學徒和實習生對從\n國外收到的用於學費和生活費用的匯款免稅。此\n外，根據某些協定，獎學金和助學金以及學生、\n學徒和實習生獲得的有限薪酬可能免稅。\n如果您之前作為非稅法定義的居民進入美\n國，但現在已變成稅法定義的居民，則協定豁免\n仍舊適用。請參閱後文「稅法定義的居民」下的變\n變成稅稅法法定定義的居居民民的學學生、學學徒、實實習習生、教教\n師、教教授和研究人員 (英文)。\n資本收益\n大多數協定為出售或交易個人財產的收益提供豁\n免。通常，出售或交易位於美國的房地產的收益\n應納稅。\n稅法定義的居民\n在以下所討論的情況下，稅法定義的居民可能有\n資格獲得稅收協定優惠。\n適用於稅法定義的居民的一般規則\n稅法定義的居民通常沒有資格享受稅務協定優\n惠，因為大多數稅務協定都包含「保留條款」，\n該條款保存或「保留」美國對其公民和居民徵稅\n的權利，就好像稅務協定尚未生效一樣。但是，\n許多稅務協定對保留條款有例外情形，這可能允\n許稅法定義的居民繼續申請協定優惠。\n保留條款的一些例外情形適用於所有稅法定\n義的居民（例如，根據美中協定）；其他僅適用\n於非美國合法永久居民（綠卡持有人）的稅法定\n義的居民。\n在某些情況下，您不需要在表格 1040 或表\n格 1040-SR 申報收入，因為根據協定，收入將\n免徵美國稅收。但是，如果收入已在表格\nW-2、1042-S、1099 或其他資料申報表中申報\n為應稅收入，您應該在表格 1040 或 1040-SR 的\n相應行中申報（例如，在 W-2 表第 1 欄所報告\n的工資或薪資的情況下，為第 1a 行）。在附表\n1（表格 1040）第 8z 行的括號內, 輸入申請協定\n福利的金額。輸入「Exempt income (免稅收\n入)」、協定國家的名稱以及提供豁免的協定條\n款。將附表1（表格 1040）第 8a 行至第 8z 行\n報告的金額合併，然後在第 9 行輸入此金額。 \n然後，合併附表 1（表格 1040）的第 1 行到第\n7 行和第 9 行中的總計，並在第 10 行輸入總金\n額。然後，將附表 1（1040 表）第 10 行的總\n額輸入到 1040 表或 1040-SR 第 8 行。\n對於根據協定適用較低稅率而非免稅的收\n入，在表格 1040 或 1040-SR 上附上一份聲明，\n展示較低稅率的計算、協定國家名稱以及規定減\n稅稅率的協定條款。在表格 1040 或 1040-SR 第\n16 行輸入此收入。勾選方框 3 並輸入「隨附聲\n明中的稅收」。\n範例。 Jacques Dubois 是符合美國-法國\n所得稅協定第 4 條規定的美國居民，享受法國\n的社會安全津貼。根據協定第 18(1) 條，美國不\n對法國的社會安全福利徵稅。根據第 18(1) 條所\n授予的福利不在協定第 29(3) 條下的保留條款之\n列。 Jacques 無需在 1040 或 1040-SR 表格上\n報告法國社會安全福利。\n加拿大和德國社會安全津貼的特別規\n則\n根據與加拿大和德國簽訂的所得稅協定，如果美\n國居民從加拿大或德國獲得社會安全津貼，則出\n於美國所得稅目的處理這些津貼，就如同它們根\n據美國社會安全立法而獲得。如果您從加拿大或\n德國獲得社會安全津貼，請把它們寫在表格\n1040 的說明中的社會安全津貼工作表第 1 行，\n用於確定要在表格 1040 或 1040-SR 第 6b 行申\n報的應稅金額。您不需要為了這些津貼提交表\n格 8833。\n變成稅法定義的居民的學生、學徒、\n實習生、教師、教授和研究人員\n一般來說，您必須是非居民外籍學生、學徒、實\n習生、教師、教授或研究人員，才能為在美國學\n習和維持生活所需的海外匯款、獎學金、助學金\n和研究補助金，以及薪資或其他個人服務報酬申\n請稅務協定豁免。一旦您成為稅法定義的居\n民，您通常不能再為此收入申請稅務協定豁免。\n但是，如果您作為非稅法定義的居民進入美\n國，但您現在是出於美國稅務目的的稅法定義的\n居民，則在以下情況下協定豁免將繼續適用：稅\n收協定的保留條款（前面介紹過）為其提供例外\n情形，並且您還符合協定豁免的要求（包括申請\n請協定定豁豁免免的任何時間限限制 (英文文)，下文介\n紹）。即使您是選擇提交合併申報表的非稅法定\n義的居民 (英文) 也是如如此，如第 1 章所述。\n刊物 519 (2023)\n第9 章\n稅務協定優惠\n35\n", "如果您符合協定保存條款的例外情形，您可\n以透過向納稅人提供 W-9 表格以及 W-9 表格說\n明要求的聲明來避免所得稅預扣。\n申請協定豁免的時間限制。許多協定限制了您\n可以申請協定豁免的年數。對於學生、學徒和實\n習生，該限制通常為 4-5 年；對於教師、教授和\n研究人員，該限制通常為 2-3 年。一旦達到此限\n制，您就不能再申請協定豁免。請參閱協定或第\n第 901 （英文文）號刊物 (英文)，了解適用的時\n間限制。\n如何在納稅申報表中申報收入。在某些情況\n下，您不需要在表格 1040 或表格 1040-SR 填報\n收入，因為根據協定，這些收入免繳美國稅。但\n是，如果收入已在表格 W-2、表格 1042-S、表\n格 1099 或其他資訊申報表中填報為應稅收入，\n您應該在表格 1040 或表格 1040-SR 的相應行\n（例如，第 1a 行，表格 W-2 第1 框中報告的金\n額）報告。在附表 1（表格 1040）第 8z 行的括\n號內輸入申請協定福利的金額。輸入「Exempt \nincome (免稅收入)」、協定國家/地區的名稱以\n及提供豁免的協定條款。將附表 1 （表格\n1040）第 8a 行至第 8z 行所報告的金額合併，\n然後在第 9 行輸入此金額。然後，合併附表 1\n（表格 1040）的第 1 行到第 7 行和第 9 行中的\n總計，並在第 10 行輸入總計。然後，在表格\n1040 或 1040-SR 第 8 行輸入附表 1（表格\n1040）第 10 行的總計。\n範例。一位中國公民於 2019 年 1 月 1 日作\n為非稅法定義居民外籍學生進入美國。直到\n2023 年，此學生仍然是非稅法定義居民；根據\n《美中所得稅協定》第 20 條，其這幾年的獎學\n金能夠免繳美國稅收。 2024 年 1 月 1 日，此學\n生因在美國居居住超過 5 年，通過實際居住測\n試，成為稅法定義居民。儘管此學生現在是稅法\n定義居民，但由於 1984 年 4 月 30 日《美中協\n定議定書》第 2 段中的保留條款的例外情況，\n第 20 條的規定仍然適用。此學生應將 1042-S \n表或 1098-T 表中的獎學金收入填入附表 1\n（1040 表）第 8r 行。然後，他們應在附表 1\n（表格 1040）第 8z 行的括號內報告要求享受協\n定優惠的金額。他們應該輸入「Exempt \nincome (免稅收入)」, 協定國家的名稱以及提供\n豁免的協定條款。\n申報所申領的協定優惠\n如果您申領協定福利違反或修改了國稅法規的任\n何規定，並且透過申領這些福利，您的稅款會\n（或可能會）減少，您必須將完整填寫的表格\n8833 隨附在您的納稅申報表中。請參閱以下例例外\n外情形 (英文文)，了解您不需要提交表格 8833 \n的情形。\n表格 8833 提交要求。如果您申領以下協定福\n利，您必須提交美國納稅申報表和表格 8833。\n• 您要求根據協定減少或修改因處置美國房\n地產權益而產生的收益或虧損的稅收。\n• 您申領國稅法規不允許外國稅務抵免額的\n特定外國稅收的抵免額。\n• 您收到總額超過 10 萬美元的付款或收入項\n目，並且您根據協定而不是第 1 章中討論\n的居住規則確定您您的居居住住國。\n這些是需要表格 8833 的更常見情況。有關\n其他規定，請參閱表格 8833 說明。\n例外情形。您不必為以下任何情形提交表格\n8833。\n1. 您要求根據協定降低利息、股息、租金、\n特許權使用費或其他 FDAP 收入（通常適\n用 30% 的稅率）的預扣稅稅率。\n2. 您要求協定減少或修改對非獨立個人服務\n收入、養老金、年金、社會安全和其他公\n共養老金或者藝術家、運動員、學生、實\n習生或教師的收入的徵稅。這包括應納稅\n獎學金和助學金。\n3. 您根據國際社會安全協議或者外交或領事\n協議要求減少或修改所得稅。\n4. 您是合夥企業的合夥人或者遺產或信託的\n受益人，合夥企業、遺產或信託在其納稅\n申報表中申報所需資訊。\n5. 另外需要揭露的付款或收入項目總計不超\n過 1 萬美元。\n6. 您正在為符合以下情況的金額申領協定福\n利：\na. 在表格 1042-S 上向您報告; 以及\nb. 由您接收：\ni. 作為第 6038A 條所指的申報公司\n的關聯方（與由外國人擁有 25% \n股份的美國公司提交的表格 5472 \n上的資訊申報表相關），或\nii. 作為受益所有人，即美國金融機\n構或合資格中間人的直接賬戶持\n有人，或該美國金融機構、合資\n格中間人或預扣外國合夥企業或\n信託的直接合夥人、受益人或預\n扣稅外國合夥企業或信託的所有\n人。\n上文 (6) 中所述的例外情形不適用\n於表格 8833 說明特別要求的基於協定\n之納稅申報表揭露的任何金額。\n未在表格 8833 上提供所需資訊的罰款。如果\n您需要申報協定福利但未履行，您可能會因每次\n未履行而被罰款 1,000 美元。\n其他資訊。有關其他資訊，請參閱法規的第\n301.6114-1(c) 條。\n10.\n外國政府和國際組織\n的僱員\n介紹\n外國政府（包括外國政治分部）的僱員如符合以\n下任何一項要求，可以對其外國政府薪資免徵美\n國所得稅。\n1. 美國與外國之間的多邊維也納外交關係公\n約、多邊維也納領事關係公約或雙邊領事\n公約（如存在）中的適用條款；\n2. 美國與外國之間雙邊稅務協定中的適用條\n款（如存在）；或\n3. 根據美國稅法規定對外國政府薪資免徵美\n國所得稅的要求。\n國際組織的僱員可以根據創建國際組織的國\n際協議中的規定（如存在）或透過滿足要求根據\n美國稅法獲得此類薪資免稅來對其薪資免稅。\n國際「組織」是美國總統透過行政命令指定\n的組織，有資格享受國際組織豁免權法中規定的\n特權、免除和豁免權。\n本章討論的免除僅適用於為外國政府或國際\n組織提供官方服務所取得的報酬。符合此免除資\n格的人取得的其他美國來源收入，可能應全額納\n稅或根據適用的稅務協定條款獲得優惠待遇。本\n刊物前文討論了此類收入（利息、股息等）的適\n當待遇。\n主題\n本章討論的是：\n• 外國政府僱員的豁免\n• 國際組織僱員的豁免\n有用的條款\n您可能想看：\n刊物\n15-A 僱主的補充稅務指南\n901 美國稅收協定\n1779 獨立經營的承包人或員工\n有關獲取這些刊物的資訊，請參閱第第 12 章章。\n外國政府的僱員\n根據《維也納公約》或雙邊領事公約的免除。 \n您應該首先查閱《維也納公約》或雙邊領事公約\n（如存在）下的免除條款，以確認您的薪資是否\n符合這些條款項下的美國所得稅免除資格。一般\n來說，如果您是美國公民或稅法定義的居民，則\n無權享受《維也納公約》或雙邊領事公約規定的\n所得稅免除。有關《維也納公約》和雙邊領事公\n約的更多資訊，請傳送電子郵件至國務院駐外使\n團辦公室： [email protected] （英文\n文）。\n稅務協定下的免除。如果您不符合《維也納公\n約》或雙邊領事公約規定的免稅資格，但來自與\n美國訂有稅務協定的國家，您應該查閱稅務協\n定，確認是否有規定對您的薪資免徵美國所得\n稅。如果您是美國公民或在美國為外國政府工作\n的稅法定義的居民，您的薪資通常不能免稅。 \n如需瞭解更多資訊，請參閱第第 901 （英文文）號\n刊物 (英文) 中的〈外國政府支付的薪資和養老\n金〉。\n美國稅法下的免除。不符合《維也納公約》、\n雙邊領事公約或稅務協定之免稅規定的外國政府\n僱員，如果符合以下根據美國稅法對外國政府薪\n資獲得免稅的相關要求，則可以對此類薪資免徵\n美國所得稅。\n美國稅法項下的免除規定僅適用於現任\n外國政府僱員，而不適用於前僱員。居\n住在美國的外國政府的前僱員領取的養\n老金，不符合此處所討論的豁免資格。\n此免除規定不適用於獨立經營的承包\n人。普通法規則適用於確定您是僱員還\n是獨立經營的承包人。請參閱第第 1779 號\n號刊物（英文文），以及第第 15-A 號號刊物（英文\n文）。\n 15-A \n 901 \n 1779 \nCAUTION\n!\nCAUTION\n!\n36\n第10 章\n外國政府和國際組織的僱員\n刊物 519 (2023)\n", "如果您受僱於受控商業實體，或者您的\n服務主要與外國政府的商業活動「有\n關」（美國境內或境外），則您的薪資\n不符合美國稅法的免除資格。受控商業實體是指\n在美國境內或境外從事商業活動的外國政府擁有 \n50% (0.50) 或更多股份的實體。\n要求。如果您不是美國公民（或者如果您是美\n國公民，但也是菲律賓共和國公民）並且您是在\n美國為外國政府工作，那麼您的外國政府薪資在\n以下情況下免徵美國所得稅：\n1. 您提供的服務與美國政府僱員在外國提供\n的服務具有相似的性質，並且\n2. 您的外國政府僱主所在的國家，對在其國\n家提供類似服務的美國政府僱員給予同等\n的免稅待遇。\n然而，請參閱後後文文的保持移移民民（合合法法永久居居民\n民）身身份份的外外國人人 (英文文)，了解可能影響您符合\n此豁免資格的特殊規則。\n要申領免稅，您必須能夠證明您同時符合美\n國稅法的要求。\n證明。國務院證明（如已頒發）是確定您符合\n類似服務和同等免稅要求但不需要符合美國稅法\n豁免資格的最簡單方法。有關是否已獲證明以及\n此類證明當前是否有效和適用於您的資訊，請傳\n送電子郵件至國務院駐外使團辦公室：\[email protected] （英文文）。\n如果沒有有效證明，您必須藉由其他書面證\n明來確定，您提供的服務與美國政府僱員在外國\n提供的服務具有類似的性質，並且您的外國政府\n僱主的國家對在其國家提供類似服務的美國僱員\n提供等效的免稅待遇。\n國際組織的僱員\n國際組織協議下的免除。許多建立國際組織的\n協議都包含一項條款，該條款可以對您的薪資免\n徵美國所得稅。如果您在美國受僱於一間國際組\n織，請首先確認建立您效力的國際組織的國際協\n議是否有這樣的規定，以及您是否符合該規定。\n一般來說，這些規定不會對美國公民和稅法定義\n的居民的薪資免稅。\n美國稅法下的免除。如果創建您效力的國際組\n織的國際協議不包含免稅條款並且您不是美國公\n民（或者如果您是美國公民但也是菲律賓共和國\n公民），您可以根據美國法律免除您的薪資稅。\n然而，請參閱後後文文的保持移移民民（合合法法永久居居民\n民）身身份份的外外國人人 (英文文)，了解可能影響您符合\n此豁免資格的特殊規則。\n美國稅法項下的免除規定僅適用於現任\n國際組織僱員，而不適用於前僱員。居\n住在美國的國際組織的前僱員領取的養\n老金，不符合此處所討論的豁免資格。\n此免除規定不適用於獨立經營的承包\n人。普通法規則適用於確定您是僱員還\n是獨立經營的承包人。請參閱第第 1779 \n（英文文）號刊物 (英文) 以及第第 15-A （英文文）\n號刊物 (英文)。\n要申請免除，您必須能夠證明您符合國際組\n織協議條款或美國稅法的要求。您應該知道國際\n組織協議免稅條款的條款號（如有），以及將組\n織指定為國際組織的行政命令編號。\n保持移民（合法永久居民）身份的外國人。如\n果您簽署移民和國籍法第 247(b) 條規定的豁免\n（USCIS 表格 I-508）以保留您的合法永久居民\nCAUTION\n!\nCAUTION\n!\nCAUTION\n!\n身份（綠卡），則從提交豁免之日起，您將不再\n有資格獲得美國稅法下的免稅。\n如果您是持有綠卡的外國政府或國際組\n織的僱員，要根據美國稅法申請免稅，\n您還必須能夠藉由 USCIS 的書面證\n據，證明您尚未簽署和提交 USCIS 表格 I-508。\n備註。提交表格 I-508 對不依賴於美國稅法\n規定的免稅沒有影響。如果您提交豁免並符合以\n下任一條件，您不會失去免稅資格。\n• 您為外國政府效力，根據所得稅協定、領\n事公約、《維也納公約》或美國與外國政\n府僱主之間訂立的任何其他國際協議，您\n免於繳納美國稅收。\n• 您為一間國際組織效力，並且創建該國際\n組織的國際組織協議規定對外籍僱員免徵\n美國所得稅。有這樣規定的兩間國際組織\n包括國際貨幣基金組織（IMF）和國際復興\n開發銀行（世界銀行）。\n11.\n離境外國人和稅務出\n航許可證或離境許可\n證\n介紹\n在離開美國之前，所有外國人（下列不需獲獲得稅\n稅務務離離境境許許可證證的外外國人人的除外）必須獲得合規\n證書。本文件亦俗稱為出航許可證或稅務離境許\n可證，是離境前必須提交的所得稅表的一部\n分。在提交表格 1040-C 或表格 2063 之後，您\n將獲得稅務離境許可證。本章中討論了這些表\n格。\n為確認您是否需要稅務離境許可證，請首先\n閱讀後文毋毋須獲獲得出出航航或離離境境許許可證證的外外國人\n人。如果您不屬於該討論中的任一類別，您必須\n獲得出航或離境許可證。請參閱後文須獲獲得出出航\n航或離離境境許許可證證的外外國人人。\n主題\n本章討論的是：\n• 需要出航許可證的人士，\n• 如何獲得出航許可證，以及\n• 為獲取出航許可證要申報的表格。\n有用的條款\n您可能想看：\n表格（和說明）\n1040-C 美國出境外國人所得稅表\n2063 美國出境外國人所得稅聲明\n請參閱第第 12 章章瞭解有關獲取這些表格的資\n訊。\nCAUTION\n!\n 1040-C \n 2063 \n無需獲取出航或離境許可證\n的外國人\n如果您屬於下列其中一項類別，則您無需在離開\n美國前獲得出航或離境許可證。\n如果您屬於這其中一項類別並且不需要獲得\n出航或離境許可證，您必須能夠透過適當的身份\n證明文件支持您的豁免申領或提供給官方單位以\n獲取豁免權。\n類別 1。不論是受美國或其他國家認可的外國\n政府到表及其外交護照，以及其家人和隨行人\n員。非持有外交護照的公僕在離境時須持有出航\n或離境許可證。然而，他們能夠透過出示外交使\n團負責人的信函證明下列事項，並能在毋須檢驗\n所得稅義務的情況下以《表格 2063》申領出航\n或離境許可證：\n• 他們的名字出現在「白名單」（外交使團\n員工名單）上；以及\n• 他們不積欠美國任何所得稅，並且直到預\n定的離境日期也不會積欠美國任何稅款。\n該聲明必須申報給國稅局辦公室。\n類別 2。國際組織和外國政府的員工（類類別 1\n項下的外交代表除外）以及其家人：\n• 他們的公務報酬在美美國稅稅法法（如第 10 章\n所述）下是被豁免的，以及\n• 他們沒有從美國來源獲得其他收入。\n如果您是上述類別（1）或（2）的人\n士並根據移民和國籍法第 247（b）條\n申報了豁免，您必須獲得出航或離境許\n可證。即使您的收入因所得稅條約、領事協議或\n國際協議而免於在美國納稅，也是如此。\n類別 3。持有「F-1、」「F-2、」「H-3、」 \n「H-4、」「J-1、」「J-2、」或「Q」簽\n證，並且在美國持有以下簽證期間沒有從美國來\n源獲得收入（\n• 用於支付在美國學習或培訓的差旅費、維\n修費和學費等補助除外）的外國學生、工\n業實習生和交流訪問者，以及他們的配偶\n和孩子；\n• 與本研究或培訓相關的任何服務或食宿獲\n得的價值；\n• 獲得美國公民及移民服務局（USCIS）授\n權的就業收入；或者\n• 與美國貿易或業務不存在有效連結的存款\n利息收入。（請參閱第 3 章的利利息息收收入\n入。）\n類別 4。外國學生，包括僅持有「M-1」或 \n「M-2」簽證入境並在美國持有簽證期間沒有獲\n取來自美國來源的收入的配偶和孩子，下列收入\n除外：\n• 獲得美國公民及移民服務局（USCIS）授\n權的就業收入，或者\n• 與美國貿易或業務不存在有效連結的存款\n利息收入。（請參閱第 3 章的利利息息收收入\n入。）\n類別 5。特定其他暫居美國的外國人，並在截\n至離境日的納稅年度或上一個納稅年度期間沒有\n收到應納稅所得。如果國稅局有理由相信外國人\n收到了應納稅的收入，並且在離境後將會影響稅\n務的徵收，那麼它可能會要求外國人取得出航或\n離境許可證。在此類別的外國人是：\n1. 在國防部贊助下進入美國接受培訓並根據\n官方軍事移動命令離開美國的外國軍事學\n員；\nCAUTION\n!\n刊物 519 (2023)\n第11 章\n離境外國人和稅務出航許可證或離境許可證\n37\n", "2. 持有「B-1」簽證，或持有「B-1」及\n「B-2」簽證入境，並且在納稅年度中居\n留在美國或美國領土的時間不超過 90 天外\n國訪問者；\n3. 持有「B-2」簽證入境旅遊的外國訪問\n者；\n4. 持有「C-1」簽證或根據運輸路線與總檢\n察長之間的合約，例如保證金協議過境美\n國或其領土的外國人；以及\n5. 符合下列事項持過境身份證進入美國或不\n需要護照、簽證和過境身份證的外國人：\na. 入境旅遊的訪問者，\nb. 在納稅年度內未在美國或美國領土停\n留超過 90 天的商務訪問者，或\nc. 過境美國或其任何領土。\n類別 6。加拿大或墨西哥的稅法定義居民，因\n為工作經常往返於該國和美國之間，其薪資需繳\n納美國預扣稅。\n需獲得出航或離境許可證的\n外國人\n如果您不屬於前述陳列無無需獲獲取取出出航航或離離境境許許\n可證證的外外國人人的其中一項類別，您就必須獲得出\n航或離境許可證。如要獲得許可證，請在您離開\n美國之前向當地的國稅局辦公室申報《表格\n1040-C》或《表格 2063》（以適用者為準）。\n請參閱後文的要要申報報的表表格格。您還必須支付 \n《表格 1040-C》上顯示的所有應繳稅款以及過\n去幾年的任何應繳稅款。請參閱後文的納納稅稅和獲\n獲得退退稅稅。\n獲得出航或出境許可證\n下列內容涉及如何獲得您的出航許可證。\n何時以及何處獲得出航或離境許可證\n如獲得法規遵循認證，您必須前往您離開美國的 \n至少兩週前至國稅局辦公室，並申報《表格\n2063》或《表格 1040-C》以及任何其他未申報\n的必要納稅申報表。該認證不得在您離開的 30 \n天以前簽發。如果您和您的配偶都是外國人並且\n您們都將離開美國，那麼您們都必須前往國稅局\n辦公室。\n若要找國稅局辦公室，請前往IRS.gov/ IRS.gov/Help/Contact-Your-Local-IRS-Office\nHelp/Contact-Your-Local-IRS-Office ，點擊\n“查找納稅人援助中心辦公室”，在最近的納稅\n人援助中心 (TAC) 找到「Local Services (本地\n服務)」，查看該辦公室是否提供外國人離境許\n可證服務。請注意，所有 TAC 均需預約操作。\n服務項目有限，且並非每個 TAC 辦公室都提供\n全部服務。\n請致電 844-545-5640 進行預約。請記\n住，您必須在離開美國至少兩週以前\n前往國稅局辦公室（但不超過 30 \n天），因此請確保在這個時間範圍之前致電預\n約。請準備好提供您預計的出發日期並隨身攜帶\n所有必要的文件。\n需遞交的文件\n如果攜帶與您的收入和在美國逗留時間相關的文\n件和文書到國稅局辦公室，您會更快獲得出航或\n離境許可證。如果適用，請隨身攜帶以下文件。\nCAUTION\n!\n1. 您的護照和外國人登記證或簽證。\n2. 過去 2 年申報的美國所得稅表副本。如果\n您在美國的時間少於 2 年，請攜帶您在該\n期間申報的所得稅表。\n3. 為這些納稅申報表支付的所得稅收據。\n4. 收據、銀行記錄、取消的支票和其他能證\n明您的扣除額、業務費用和您申領的被撫\n養人的文件。\n5. 每位僱主表明從當年 1 月 1 日到離職日期\n（如果您是員工）支付的薪資和預扣稅款\n的聲明。如果您是自僱人士，您必須攜帶\n一份截至您計劃離職之日的收入和支出報\n表。\n6. 過去一年和今年的估計納稅證明。\n7. 顯示出售個人財產和/或不動產（包括資本\n資產和商品）的任何收益或損失的文件。\n8. 與獎學金或助學金有關的文件，包括：\na. 資助人、資助來源和目的的證明文\n件。\nb. 補助金申領書和批准書的副本。\nc. 已支付款項的報表，以及您在補助金\n下的職責和義務。\nd. 過去任何補助金的清單。\n9. 表明您有資格獲得任何特殊稅務協定優惠\n的文件。\n10. 證明您離開美國的日期的文件，例如機\n票。\n11. 驗證您的美國報稅識別號碼 (TIN) 的文\n件，例如社會安全卡或國稅局簽發的 CP \n565 通知，顯示您的個人報稅識別號碼 \n（ITIN）。\n備註。如果您已婚並居住在共有財產均分制\n的州，也請為您的配偶攜帶上述文件。無論您的\n配偶是否需要許可證，這都適用。\n要申報的表格\n如果您必須獲得出航或離境許可證，您必須申報\n《表格 2063》或《表格 1040-C》。國稅局辦公\n室的員工可以協助申報這些表格。兩種表格皆有 \n「法規遵循認證」區塊。在法規遵循認證由現\n場援助區域主管的代理人簽署後，它證明您已根\n據現存資訊履行了美國的納稅義務。您經簽屬的 \n《表格 1040-C》副本認證，或隨附於《表格\n2063》的文件，是您的出航或離境許可證。\n《表格 2063》\n這是一個要求提供特定資訊，但不包括稅收計算\n的簡易表格。下列離境外國人可以透過申報\n《表格 2063》獲得出航或離境許可證。\n• 如果該年度的所得稅表的申報期限未屆\n滿，不論是居民或是非居民的外國人在該\n納稅年度（包括離開之日）和上一年度皆\n不存在應納稅所得額。\n• 在納稅年度或前一年獲得應稅收入但離境\n不會妨礙稅款徵收的稅法定義的居民。然\n而，如果國稅局有資訊表明該名外國人離\n開是為了逃避繳納所得稅，他們必須申報\n一份《表格 1040-C》。\n這些類別中的未在任何納稅年度申報所得稅\n表或繳納所得稅的外國人必須申報納稅申報表並\n繳納所得稅，然後才能在《表格 2063》上獲得\n出航或離境許可證。\n獨立於《表格 2063》的出航或離境許可證\n可在該年度的所有離境情形中使用。然而，如果\n國稅局認為日後的離境將會危及所得稅的徵收，\n它可以取消在任何後續離境情形中使用出航或離\n境許可證。\n《表格 1040-C》\n如果您必須獲得出航或離境許可證，而您沒有資\n格申報《表格 2063》，您必須申報《表格\n1040-C》。\n一般而言，在直到並包括離境日期的納稅年\n度內收到或合理預期收到的所有收入都必須在 \n《表格 1040-C》上申報，並且必須繳納上述的\n稅款。在您繳納《表格 1040-C》上顯示的任何\n稅款，並且您申報所有納稅申報表並支付前幾年\n的所有應付稅款，您將收到出航或離境許可證。\n但是，國稅局可能會允許您提供擔保款項，而不\n是支付特定年份的稅款。請參閱後文的款款項擔擔\n保。根據本款條件簽發的出航或離境許可證僅適\n用於其簽發的特定離境情形。\n返回美國。如果您向國稅局提供了令國稅局滿\n意的資訊，表明您打算返回美國並且您的離開不\n會危及所得稅的徵收，您可以透過申報《表格\n1040-C》申領獲得出航或離境許可證，而無需\n繳納其上顯示的稅款。然而，您必須按照要求申\n報所有尚未申報的所得稅表，並支付這些申報表\n的所有應付所得稅。\n您經簽屬的《表格 1040-C》必須包含在整\n個離境年度內收到和合理預期收到的所有收入。\n以此《表格 1040-C》簽發的出航或離境許可證\n可在當年的所有離境情形中使用。然而，如果國\n稅局認為所得稅的徵收存在疑慮，它可以取消在\n任何後續離境情形中使用出航或離境許可證。\n聯合申報《表格 1040-C》。要離境的非稅法\n定義的居民丈夫和妻子不能聯合申報納稅申報\n表。然而，如果配偶雙方都是稅法定義居民並符\n合下列事項，他們可以聯合申報《表格\n1040-C》：\n• 可以合理地預期配偶雙方有資格在其納稅\n年度正常結束時申報聯合申報表，並且\n• 配偶的納稅年度同時結束。\n納稅和獲得退稅\n除非提供了款項擔保，或國稅局認為您的離境不\n會危及所得稅的徵收，您在《表格 1040-C》上\n顯示的所有應繳稅款在申報當下必須是繳清的。\n您也必須繳清過去幾年逾期的任何稅款。如果 \n《表格 1040-C》上的稅務計算顯示溢繳情形，\n則您在申報納稅申報表時無需繳稅。然而，國稅\n局無法在離境時提供退稅。如果您應能獲得退\n稅，您必須在稅務年度結束時申報《表格\n1040-NR》。\n款項擔保\n一般而言，您必須支付顯示在《表格 1040-C》\n上的稅款。然而，如果您前幾年積欠的所有應繳\n稅款都有繳納，您可以提供款項擔保，取代支付 \n《表格 1040-C》上顯示的所得稅，或如果納稅\n申報表上的截止日期尚未到期，則出具前一年的\n納稅申報表。\n該款項擔保必須等於國稅局節制付款日計算\n的應付稅款加利息。您可以從國稅局辦公室獲取\n有關保證金和形式的資訊。\n38\n第11 章\n離境外國人和稅務出航許可證或離境許可證\n刊物 519 (2023)\n", "申報美國年度所得稅表\n《表格 1040-C》不是美國年度所得稅表。如果\n法律要求申報所得稅表，則必須申報該申報表，\n即使已申報《表格 1040-C》。第第 5 章章和第第 7 章\n章討論了關於申報美國年度所得稅表的內容。\n在《表格 1040-C》上支付的稅款應被視為對您\n的美國年度所得稅表中整個納稅年度的納稅義務\n的抵免額。\n12.\n如何獲得稅務幫助\n海外納稅人能在美國以及特定外國辦事處獲得協\n助。\n美國境外納稅人協助\n如果您對稅務問題有疑問，需要幫助準備納稅申\n報表，或者想下載免費刊物、表格或說明，請前\n往 IRS.gov 以找到可以立即幫助您的資源。\n準備和提交您的納稅申報表。在收到您的所有\n工資和收入報表（W-2 、W-2G 、1099-R 、\n1099-MISC、1099-NEC 等）後；失業補助金報\n表（透過郵件或數位格式）或其他政府付款報表\n（表格 1099-G）；以及銀行和投資公司的利\n息、股息和退休報表（表格 1099），您有多種\n選擇來準備和提交納稅申報表。您可以自己準備\n納稅申報表，查看您是否有資格獲得免費納稅申\n報，或聘請稅務專業人士來準備您的納稅申報\n表。\n稅務準備的免費選項。如果您符合資格，您線\n上或在當地社區準備和提交申報表的選項，包括\n以下內容。\n• 免費報稅。該計劃允許您使用軟體或使用\n免費報稅可填寫表格，用以免費填寫和申\n報聯邦個人所得稅。但是，免費報稅可能\n無法提供州稅的申報。請訪問 IRS.gov/\nFreeFile，看看您是否符合免費線上申報聯\n邦稅、電子報稅及直接存款或付款選項的\n資格。\n• VITA。免費報稅服務 (VITA) 計畫為中低收\n入人士、殘障者和需要幫助準備自己的納\n稅申報表的英語能力有限的納稅人提供免\n費稅務幫助。請前往 IRS.gov/VITA，免費\n下載 IRS2Go 應用程式，或致電 \n800-906-9887 瞭解有關免費報稅準備的資\n訊。\n• TCE。老年人稅務諮詢服務 (TCE) 計畫為\n所有納稅人，尤其是年滿 60 歲的納稅人提\n供免費稅務幫助。TCE 志願者專門回答有\n關老年人特有的養老金和退休相關問題。\n請前往 IRS.gov/TCE，或免費下載 IRS2Go \n應用程式瞭解有關免費報稅準備的資訊。\n• MilTax。美國武裝部隊成員和合資格的退\n伍軍人可以使用 MilTax，這是國防部透過\nMilitary OneSource 提供的一項免費稅務\n服務。更多資訊，請前往\nMilitaryOneSource （英文文）\n(MilitaryOneSource.mil/MilTax（英文\n文）)。\n此外，美國國稅局提供免費的可填寫表\n格，無論所得如何，都可以線上填寫並以\n電子方式提交。\n使用線上工具幫助您準備申報表。請前往\nIRS.gov/Tools 瞭解以下內容:\n•低低收收入入家家庭庭福福利利優惠助理 (IRS.gov/\nEITCAssistant）判定您是否符合低收入家\n庭福利優惠（EIC）的資格。\n•僱僱主識識別號號碼申請請 (IRS.gov/EIN）免費幫\n助您獲取一份僱主識別號碼（EIN）。\n• 預扣稅稅估算器器 (IRS.gov/W4App）讓您能更\n容易地估計您希望您雇主從您的工資中預\n扣的聯邦所得稅。這就是預扣稅款。查看\n您的預扣稅款如何影響您的退稅、實得工\n資或應繳稅款。\n• 首次次購房房者抵抵免免額額帳帳戶戶查詢詢（英文文） \n(IRS.gov/HomeBuyer （英文文））工具為\n您的還款和帳戶餘額提供資訊。\n•銷銷售售稅稅扣除除額額計計算器器（英文文） (IRS.gov/\nSalesTax（英文文））如果您在附表 A（表格\n1040）中逐項列出扣除額，則計算您可以\n申請的金額。\n針對您的稅務問題獲得答案。在 \nIRS.gov 上，您可以獲得有關當前情況\n和稅法變化的最新資訊。\n• IRS.gov/Help：各式能幫助您找出部分常\n見稅務問題答案的工具。\n• IRS.gov/ITA （英文文）：互動式稅務助理，\n這款工具會詢問您問題並根據您的輸入，\n為您提供一些稅務主題的答案。\n• IRS.gov/Forms （英文文）：查找表格、說\n明和刊物。您將找到最新的稅收變更的詳\n情和交互式鏈接，以幫助您找到問題的答\n案。\n• 您還可以在電子申報軟體中存取稅務資\n訊。\n需要有人準備您的納稅申報表嗎？有各種類型\n的代報稅人，包括註冊報稅代理人、註冊會計師 \n(CPAs)、會計師以及許多其他不具專業資格的\n人。如果您選擇讓某人準備您的納稅申報表，請\n明智地選擇上述的報稅員。付費報稅員：\n• 主要負責您申報表的整體實質準確性，\n• 需要在申報表上簽字，及\n• 需要包括其報稅人稅務識別碼 (PTIN)。\n儘管報稅員會在申報表上簽字，但您最\n終仍有責任提供報稅員準確準備申報表\n所需的所有資訊。任何收費為他人準備\n納稅申報表的人，都應該對稅務問題有透徹的瞭\n解。有關如何選擇報稅員的更多資訊，請前往\nIRS.gov 上的選選擇擇報報稅稅員的提示。\n僱主可以註冊使用線上商業服務。社會安全局 \n(SSA) 在 SSA.gov/employer （英文文）提供線上\n服務，為註冊會計師、會計師、註冊報稅代理人\n和處理《表格 W-2》、薪資、稅務報表、《表\n格 W-2c》、更正薪資和稅務報表的個人提供快\n速、免費和安全的 W-2 申報選項。\n國稅局社群媒體。 \n請前往 IRS.gov/\nSocialMedia（英文文）檢閱國稅局用於分享有關\n稅務變化、詐騙警報、倡議、產品和服務的最新\n資訊的各種社群媒體工具。對於國稅局而言，隱\n私和安全是我們最優先考慮的問題。我們使用這\n些工具與您共享公共資訊。請勿在社群媒體網\n站上發布您的社會安全號碼（SSN）或其他機\n密資訊。使用任何社群網站時，請始終保護您的\n個人身份。\nCAUTION\n!\n以下的國稅局 YouTube 頻道以英語、西班牙\n語和 ASL 提供有關各種稅務相關主題的簡短教\n育性影片。\n• Youtube.com/irsvideos（英文文）。\n• Youtube.com/irsvideosmultilingua（英文\n文）。\n• Youtube.com/irsvideosASL（英文文）。\n觀賞國稅局影片。國稅局影片入口網站\n（IRSVideos.gov （英文文））含有為個人、小型\n企業和稅務專業人員提供的影片和音訊簡報。\n其他語言的線上稅務資訊。如果英語不是您的\n母語，您可以在 IRS.gov/MyLanguage （英文\n文）上找到所需資訊。\n免費電話口譯（OPI）服務。國稅局致力於透\n過提供 OPI 服務為英語能力有限 (LEP) 的納稅\n人服務。 OPI 服務是一項由聯邦政府資助的計\n劃，可在納稅人協助中心 (TAC)、大多數國稅局\n辦事處以及每個 VITA/TCE 報稅點取得。 OPI 服\n務可以用超過 350 種語言提供。\n為殘疾的納稅人提供無障礙幫助熱線。需要關\n於無障礙服務資訊的納稅人請致電 \n833-690-0598。無障礙服務熱線可以回答與當\n前和未來的無障礙產品和服務有關的問題，這些\n產品和服務可以通過替代媒體格式（例如，盲\n文、大字體、音訊等）提供。無障礙幫助熱線不\n能進入您的國稅局賬戶。有關稅法、退稅或賬戶\n相關問題的幫助，請訪問 IRS.gov/LetUsHelp。\n注意： 9000 表，替代媒體偏好表，或 \n9000(SP) 表允許您選擇以下列格式接收某些類\n型的書面信函。\n• 標準打印。\n• 大字體。\n• 盲文。\n• 音頻 (MP3)。\n• 純文本文件 (TXT)。\n• 盲文就緒文件 (BRF)。\n災害。請前往IRS.gov/DisasterRelief（英文文）\n來查看提供的災害稅務寬減。\n獲取稅表和刊物。請前往 IRS.gov/Forms （英文\n文）檢閱、下載，或列印所有您可能需要的稅\n表、說明和刊物。或者您可以前往 IRS.gov/\nOrderForms 下訂單。\n獲得電子書格式的稅務刊物和說明。在行動裝\n置上下載和查看大多數的稅務刊物和說明（包括 \n1040 表的說明）的電子書，網址是 IRS.gov/\neBooks (英文文)。\nIRS 電子書已使用蘋果公司的 iBooks 對\niPad 進行了測試。我們的電子書沒有在其他專\n門的電子書閱讀器上進行測試，電子書的功能可\n能無法按預期操作。\n訪問您的線上帳戶（僅限個人納稅人）。請前\n往 IRS.gov/Account 以安全地存取關於您的聯\n邦稅務帳戶的資訊。\n• 流覽您所欠的金額並按納稅年度進行細\n分。\n• 查看付款計劃詳情或申請新的付款計劃。\n• 進行付款或查看 5 年的付款歷史和任何待\n付或計劃的付款。\n• 查閱您的稅務記錄，包括您最近一次報稅\n的關鍵數據和稅收謄本。\n• 查閱國稅局選定的通知的數位副本。\n• 批准或拒絕稅務專業人員的授權請求。\n• 查看您的檔案位址或管理您的通信偏好。\n刊物 519 (2023)\n第12 章\n如何獲得稅務幫助 \n39\n", "取得您的報稅謄本。透過在線帳戶，您可以訪\n問各種資訊，以在報稅季節為您提供幫助。您可\n以獲得謄本，查看最近提交的報稅表，並獲得調\n整後的總收入。前往 IRS.gov/Account 建立或\n訪問您的線上帳戶。\n稅務專業人員帳戶。這個工具讓您的稅務專業\n人員提交一個授權請求，以訪問您的個人納稅人\nIRS 線上帳戶。更多資訊，請前往 IRS.gov/\nTaxProAccount（英文文）。\n使用直接存款。獲得退稅最安全、最簡單的方\n式是透過電子方式提交並選擇直接存款，如此一\n來可安全地以電子方式將您的退稅直接轉入您的\n財務帳戶。直接存款還可以避免發生支票遺失、\n被盜、毀壞或無法遞交給國稅局的可能性。十分\n之八的納稅人使用直接存款來獲得退稅。如果您\n沒有銀行帳戶，請前往 IRS.gov/DirectDeposit\n以瞭解更多關於在哪裡找到可以開在線帳戶的銀\n行或信用社的資訊。\n提報和解決與您的稅務相關的身份竊取問題。 \n• 當有人竊取您的個人資訊以進行稅務詐欺\n時，便會發生與稅務相關的身份竊取。如\n果您的社會安全號碼遭用於提交詐欺性申\n報或要求退稅或抵免，您的稅務可能會受\n到影響。\n• 國稅局不會透過電子郵件、簡訊（包括縮\n短的鏈接）、電話或社群媒體途徑與納稅\n人聯絡以索取或驗證個人或財務資訊。這\n包括對於信用卡、銀行或其他金融帳戶的\n個人識別碼 (PIN)、密碼或類似資訊的請\n求。\n• 請前往 IRS.gov/IdentityTheft，國稅局身\n份竊取中心網頁，瞭解有關納稅人、稅務\n專業人員和企業的身份竊取以及資料安全\n保護的資訊。如果您的社會安全號碼遺失\n或被竊取，或者您懷疑自己是與稅務相關\n的身份竊取的受害者，您可以瞭解應該採\n取哪些步驟。\n• 獲取一組身份保護個人識別碼 (IP PIN)。身\n份保護 PIN 是分配給納稅人的六位數號\n碼，以幫助防止其社會安全號碼被濫用於\n聯邦所得稅申報表的詐欺行為。當您擁有\n身份保護 PIN 時，可以防止其他人使用您\n的社會安全號碼提交納稅申報表。欲瞭解\n更多資訊，請前往 IRS.gov/IPPIN。\n查看您的退稅狀態的方法。 \n• 請前往 IRS.gov/Refunds。\n• 將官方 IRS2Go 應用程式下載到您的行動裝\n置以查看您的退稅狀態。\n• 致電自動退稅專線 800-829-1954。\nIRS 無法在 2 月中旬之前對申報 EIC 或\n附加子女減稅優惠 (ACTC) 的報稅申請\n人發放退稅金。這適用於全部退稅金，\n而不僅是與這些稅收優惠相關的部分。\n繳納稅款。美國稅款必須以美元匯給 IRS。不\n接受數數字字資資產產。請移至 IRS.gov/Payments，瞭\n解有關如何使用下列其中一個選項繳納的資訊。\n•直直接接付款款：直接從您的支票或儲蓄帳戶支\n付您的個人稅單或估算稅款，並且毋須額\n外付費。\n•借借記記卡卡或信信用卡卡或數數位位錢錢包包：選擇經核准\n的付款處理器，在線或通過電話付款。\n• 電子子資資金金取取款款：在使用報稅軟體或透過稅\n務專業人員申報聯邦稅務時提供安排付\n款。\n•聯聯邦稅稅款款電子子繳繳納納系系統統：企業的最佳選\n擇。需要註冊。\n•支支票或匯匯票：將您的款項郵寄到通知或說\n明上列出的地址。\nCAUTION\n!\n• 現金金：您可以在參與計畫的零售店用現金\n繳納稅款。\n• 當日電匯匯：您或許可以從您的金融機構進\n行當日電匯。請聯絡您的金融機構，以瞭\n解可行性、費用和時間範圍。\n備註。 IRS 使用最新的加密技術，以確保您\n在網上、通過電話或使用 IRS2Go 應用程式從行\n動裝置進行的電子支付安全可靠。電子支付快\n捷、方便，而且比郵寄支票或匯票更快。\n如果我無法繳納我的稅款，該怎麼辦？請前往\nIRS.gov/Payments ，以瞭解更多關於您的選項\n的資訊。\n• 申請一份線線上繳繳款款協議議 (IRS.gov/OPA）以\n每月分期付款履行您的稅務義務（如果您\n當天無法全額繳納稅款）。完成線上流程\n後，您將立即收到關於您的協議是否已獲\n批准的通知。\n• 使用財政部部折折中要要約約資資格格預審審（英文文），\n以確認您是否能以低於您積欠的稅款的金\n額來清償您的稅務債務。有關折中要約方\n案的更多資訊，請前往 IRS.gov/OIC。\n提交調整後的納稅申報表。請前往 IRS.gov/\nForm1040X 以獲取資訊和更新。\n查看調整後的納稅申報表狀態。請前往\nIRS.gov/WMAR 追蹤表格 1040-X 調整後的納稅\n申報表的狀態。\n從您提交修改過的稅表之日起，最多可\n能需要 3 週的時間顯示在我們的系統\n中，而處理該報稅表最多可能需要 16 \n週的時間。\n瞭解您收到的國稅局通知或信件。請前往\nIRS.gov/Notices 查找有關回覆國稅局通知或信\n件的更多資訊。\n回覆 IRS 通知或信件。現在您可以使用文件上\n傳工具上傳對所有通知和信件的回應。對於需要\n採取額外行動的通知，納稅人將在 IRS.gov 上適\n當地被重新引導以採取進一步行動。要了解有關\n該工具的更多信息，請訪問IRS.gov/Upload\n（英文文）。\n注意。您可以使用副表 LEP，改變語言偏好\n的請求，來說明您希望以另一種語言接收國稅局\n的通知、信件或其他書面通信。您可能不會立即\n收到所要求語言的書面通訊。國稅局對 LEP 納\n稅人的承諾是於 2023 年開始提供翻譯的多年時\n間表的一部分。您將繼續收到英文通信，包括通\n知和信件，直到它們被翻譯成您的首選語言。\n聯絡您的當地 TAC。請記得，許多問題無需前\n往稅務援助中心（TAC）在 IRS.gov 上就能獲得\n解答。請前往 IRS.gov/LetUsHelp 以獲取人們\n最常問的主題的解答。如果您仍然需要幫助，\nTAC 對無法在線上或透過電話解決的稅務問題\n提供稅務幫助。所有國稅局稅務援助中心現在都\n按預約提供服務，讓您能透提前知道您毋須等待\n過長的時間就能獲得您需要的服務。在您訪問\n前，請前往 IRS.gov/TACLocator（英文文）查詢\n最近的國稅局稅務援助中心並且查看營業時間、\n提供的服務，以及預約選項。或在 IRS2Go 應用\n程式的「保持聯繫」頁面下選擇「聯絡我們」選\n項，並按一下「當地辦公室」。\nCAUTION\n!\n納稅人辯護服務處 (TAS) 隨時為\n您提供幫助\n什麼是納稅人辯護服務處？\n納稅人辯護服務處是國稅局內部的一個獨立的\n組織，幫助納稅人和保護納稅人的權利。TAS 的\n努力確保每位納稅人得到公平對待，以及確保您\n知道並理解納納稅稅人人權權利利法法案案（英文文）規定的權\n利。\n您如何瞭解自己的納稅人權利？\n《納稅人權利法案》描述了所有納稅人在與 IRS \n接觸時擁有的 10 項基本權利。請訪問 \nTaxpayerAdvocate.IRS.gov（英文文）幫助您理\n解這些權利對您意味著什麼，以及如何應用這些\n權利。它們是您的權利。您需要瞭解它們，使用\n它們。\n納稅人辯護服務處能為您做什麼？\n納稅人辯護服務處可以幫助您解決您與國稅局之\n間無法解決的問題。並且他們的服務是免費的。\n如果您有資格獲得他們的協助，他們將為您指派\n一名權益維護代表，該代表在整個過程中與您合\n作並盡一切可能解決您的問題。在以下情況下，\n納稅人辯護服務處可以為您提供幫助：\n• 您的問題正在給您、您的家人或您的企業\n帶來財務困難；\n• 您面臨（或您的企業正面臨）不利行動的\n直接威脅；或\n• 您已多次嘗試聯絡國稅局，但沒有人回\n覆，或者國稅局未在承諾的日期前回覆。\n您能夠如何聯絡納稅人辯護服務處\n(TAS)？\nTAS 在每每個州、哥哥倫倫比比亞亞特特區區和波多多黎黎各均設有\n辦事處。要查找您的當地辯護人號碼：\n• 請參閱 TaxpayerAdvocate.IRS.gov/\nContact-Us (英文文);\n• 請參閱IRS.gov/pub/irs-pdf/p1546.pdf\n（英文文）, 下載 1546 刊物, 納稅人辯護服務\n處是你在國稅局的聲音;\n• 請撥打 IRS 免費電話 800-TAX-FORM \n(800-829-3676) 訂購 1546 刊物的副本;\n• 查看本地目錄；或\n• 撥打 TAS 免費電話 877-777-4778。\nTAS 還能如何幫助納稅人？\nTAS 致力於解決影響許多納稅人的大規模問題。\n如果您知道其中一個主要問題，透過 IRS.gov/\nSAMS 報告問題。請務必不要包含任何個人納稅\n人資訊。\n低所得納稅人服務處 (LITC)\nLITC 獨立於 IRS 和 TAS。LITC 可代表收入低於\n某個水準且需要解決與 IRS 的稅務問題的個人。\nLITC 可以代表納稅人在國稅局和法庭上參與稽\n核、上訴和徵稅糾紛。此外，LITC 可為使用英\n文作為第二語言的個人提供不同語言的納稅人權\n利和責任資訊。同時為合格納稅人提供免費提供\n服務，或在收取小額費用的情況下提供服務。有\n關詳細信息，或要查找附近的 LITC，請轉到\nLITC \n頁\n面\n，\n網\n址\n為\nTaxpayerAdvocate.IRS.gov/LITC （英文文）或\n訪問IRS.gov/pub/irs-pdf/p4134.pdf (英文文)查\n看 IRS 第 4134 號刊物，低低收收入入納納稅稅人人服務務處處清清\n單（英文文）。\n40\n第12 章\n如何獲得稅務幫助 \n刊物 519 (2023)\n", "美國境外納稅人協助\n如果您在美國境外，您可以致電 \n267-941-1000（僅限英語）。這個號碼\n不是免費的。\n如果您想用寫信取代致電，請將您的信\n件寄至：\nInternal Revenue Service\nInternational Accounts\nPhiladelphia, PA 19255-0725\nU.S.A.\n居住在美國境外的納稅人的其他聯絡方式可在 IRS.gov/uac/Contact-My-Local-Office-\nIRS.gov/uac/Contact-My-Local-Office-Internationally\nInternationally 獲取。\n納稅人維權服務 (TAS)。如果您居住在美國境\n外，可以致電 TAS：+15.15.56.46.827。根據您\n所在的位置，您的通話將自動轉至夏威夷或波多\n黎各。如果您選擇西班牙語，您的電話將轉接至\n波多黎各辦事處尋求協助。您可以透過以下方式\n聯絡納稅人辯護服務處：\nInternal Revenue Service\nTaxpayer Advocate Service\nCity View Plaza, 48 Carr 165,\nGuaynabo, P.R.00968-8000\n您可以撥打免費電話 877-777-4778 聯絡納\n稅人維權服務 (TAS)。如果您在美國境外並需要\n關於納稅人維權服務 (TAS)和聯絡方式的更多資\n訊，請前往 TaxpayerAdvocate.IRS.gov/Get-\nHelp/International/。\n刊物 519 (2023)\n第12 章\n如何獲得稅務幫助 \n41\n", "常見問題\n本節回答外國人常見的稅務相關問\n題。\n稅法定義的居民和非稅法定義的居\n民在稅務上有什麼區別？\n在稅務上，外國人指的是非美國公\n民的個人。外國人被分為稅法定義\n的居民和非稅法定義的居民。稅法\n定義的居民會按其在全球的收入課\n稅，與美國公民相同。非稅法定義\n的居民僅對其美國來源收入和與美\n國貿易或業務存在有效連結的特定\n外國來源收入徵稅。\n與美國的貿易或業務存在有效連結\n的收入徵稅與與美國的貿易或業務\n不存在有效連結的收入的徵稅有什\n麼區別？\n這兩個類別之間的區別在於，有效\n連結的收入在扣除允許的扣除額後\n按累進稅率徵稅。這些費率適用於\n美國公民和居民。未有效連結的收\n入按 30%（或更低的協定）稅率徵\n稅。\n我是持有 F-1 簽證的學生。我被告知\n我屬於被豁免的個人。這是否代表\n著我可以免於繳交美國稅務？\n關於「免稅個人」一詞，代表的不\n是某人免於繳交美國稅務。您被稱\n之為被豁免的個人是因為持有 F 類\n簽證暫居美國的學生在作為學生的\n前 5 年毋需計算在美國的天數以在實\n實際際居居住住測試試中判定您是否屬於稅\n法定義的居民。請參閱第 1 章。\n我是稅法定義的居民。我可以申領\n任何協定優惠嗎？\n一般而言，您不能作為稅法定義的\n居民申領稅務協定優惠。但是，這\n也存在例外情形。請參閱第 1 章的稅\n稅務務協定定的影影響響。此外，也請參閱稅\n稅法法定定義的居居民民該內容載於第 9 章\n的部分典型稅務協定優惠。\n我是一個沒有被撫養人的非稅法定\n義的居民。我在一家美國公司臨時\n工作。我應該申報什麼納稅申報\n表？\n如果您在美國從事貿易或業務，或\n者有任何其他美國來源的收入，但\n未按預扣金額全額繳納稅款，則您\n必須申報《表格 1040-NR》。\n我於去年 6 月 30 日來到美國。我持\n有 H-1B 簽證。我的納稅身份是稅法\n定義的居民還是非稅法定義的居\n民？我應該申報什麼納稅申報表？\n您在去年是一個雙身份的外國人。\n一般情況而言，因為您在美國居住\n了 183 天或更長時間，您已經滿足\n了實際居住測試並且您將會作為居\n民納稅。然而，您不在美國的那段\n時間裡，您是非居民。請申報《表\n格 1040》或《表格 1040-SR》。請\n在最上方輸入「Dual-Status Return \n(雙身份納稅申報表)」。附上一份顯\n示您在一年中作為非居民的那部分\n時間的美國來源收入的聲明。您可\n以使用《表格 1040-NR》作為聲\n明。請在最上方以正楷輸入\n「Dual-Status Statement (雙重身\n份聲明)」。請參閱第 1 章的居居住住第第\n一年，以瞭解判定您的居住開始日\n期的規則。\n我的《表格 1040-NR》的截止日期\n是什麼時候？\n如果您是員工並且您收到的薪資需\n繳納美國所得稅，您通常必須在納\n稅年度結束後的第 4 個月的第 15 天\n之前申報。如果您針對的是 2023 日\n曆年申報，則您的申報截止日期為 \n2024 年 4 月 15 日。\n如果您不是領取美國所得稅預扣\n薪資的員工，您必須在納稅年度結\n束後第 6 個月的第 15 天之前申報。\n對於 2023 日曆年，請在 2024 年 6 \n月 17 日之前申報納稅申報表。關於\n何時申報報以及何處處申報報的更多資\n訊，請參閱第 7 章。\n我的配偶是非稅法定義的居民。其\n需要社會安全號碼嗎？\n納稅申報表、聲明和其他稅務相關\n文件上必須提供社會安全號碼\n（SSN）。如果您的配偶沒有並且\n沒有資格獲得社會安全號碼，其必\n須申請一組個人報稅識別號碼\n（ITIN）。\n如果您是美國公民或居民，並且\n您選擇將您的非居民配偶視為居民\n並聯合申報納稅申報表，則您的非\n居民配偶需要社會安全號碼或個人\n報稅識別號碼。被申領為被撫養人\n的外國人配偶也必須提供社會安全\n號碼或個人報稅識別號碼。\n請參閱第 5 章的識識別號號碼以瞭\n解更多資訊。\n我是非稅法定義的居民。我可以和\n我的配偶聯合申報嗎？\n一般來說，如果配偶在納稅年度的\n任何時候是非稅法定義的居民，您\n都不能作為已婚人士聯合申報。\n然而，與美國公民或居民結婚的\n非稅法定義的居民可以選擇被視為\n美國居民並聯合申報納稅申報表。\n關於此選擇的更多資訊，請參閱第 1 \n章的非非居居民民配偶被被視視為居居民民的內\n容。\n我有 H-1B 簽證，我的配偶有 F-1 簽\n證。我們去年一整年都住在美國，\n都有收入。我們應該申報什麼樣的\n表格？我們是分開申報還是聯合申\n報？\n假如您們二人去年全年都持有這兩\n種簽證，並且您是稅法定義居民, 如\n果您配偶在美國做學生的時間不超\n過 5 年，那您配偶是非稅法定義居\n民。如果您配偶選擇在全年視為稅\n法定義居民，您和配偶可以在表格\n1040 或表格 1040-SR 上提交聯合報\n稅表。請參閱非非稅稅法法定定義居居民民配偶視\n視為稅稅法法定定義居居民民身身分分，此內容載\n於第 1 章。如果您配偶作出此選\n擇，您必須在表格 1040 或表格\n1040-SR 上提交單獨報稅表。您配\n偶必須提交表格 1040-NR。\n「dual-resident taxpayer (雙重居\n民納稅人) 」與「dual-status \ntaxpayer (雙重身份納稅人)」是否\n相同？\n不，雙重居民納稅人是美國和另一\n個國家/地區在該國家/地區的稅法規\n定下都屬於居民的納稅人。請參閱\n第 1 章的稅稅務務協定定的影影響響。當您在\n同一年同時是稅法定義的居民以及\n非稅法定義的居民，您是雙雙重身身份份外\n外國人人。關於在雙重身份納稅年度\n判定美國所得稅義務的資訊，請參\n閱第第 6 章章。\n我是一名非稅法定義的居民，透過\n一家美國經紀公司在美國股票市場\n投資。股利和資本利得是否應納\n稅？如果是，該如何徵稅？\n如果股利和資本利得與美國貿易或\n業務不存在有效連結，則以下規則\n適用。\n• 如果您在納稅年度內在美國的\n時間少於 183 天，，則資本利\n得通常無需納稅。請參閱第 4 \n章的資資本本資資產產銷銷售售或交交易，以\n瞭解更多資訊。\n• 股利通常按 30%（或更低的協\n定）稅率徵稅。券商或股利繳\n付公司應從來源預扣此項稅\n款。如果未按正確稅率預扣稅\n款，您必須申報《表格\n1040-NR》以領取退稅或支付\n任何應付的額外稅款。\n如果資本利得和股利與美國貿易\n或業務存在有效連結，則按照適用\n於美國公民和居民的相同規則和稅\n率徵稅。\n我是非稅法定義的居民。我領取美\n國社會安全津貼。我的津貼需要納\n稅嗎？\n在您是非稅法定義的居民，您收到\n的任何美國社會安全津貼（以及 1 \n級鐵路退休津貼的等值部分）的 \n85% 均需繳納 30% 的統一稅，除非\n屬於豁免情形，或受較低的條約稅\n率的約束。請參閱第 4 章的 30% 稅稅務\n務規規則。\n我的獎學金需要納稅嗎？\n如果您是非稅法定義的居民並且獎\n學金不是來自美國，則無需繳納美\n國稅。請參閱第 2 章的獎獎學學金金、助學\n學金金、獎獎金金和獎獎勵以判定您的獎學\n金是否來自美國。\n如果您的獎學金來自美國，或者\n您是稅法定義居民，您的獎學金將\n根據以下規則繳納美國稅。\n• 如果您是學位候選人，您可以\n從收入中扣除用於支付教育機\n構所需的學費、雜費、書籍、\n用品和設備的部分獎學金。然\n而，用於支付其他費用（例如\n食宿）的那一部分獎學金應繳\n納稅款。請參閱第 3 章獎獎學學金金\n和助學學金金，以瞭解更多資訊。\n• 如果您不是學位候選人，則您\n的獎學金就應繳納稅款。\n我是非稅法定義的居民。我可以申\n領標準扣除額嗎？\n非稅法定義的居民不能申領標準扣\n除額額。然而，請參閱來自印印度度的學\n學生和商商業學學徒該內容載於第 5 章\n的逐項扣除額，以瞭解特例情形。\n我是雙重身份納稅人。我可以申領\n標準扣除額嗎？\n非稅法定義的居民不能申領《表格\n1040》或《表格 1040-SR》上的標\n準扣除額。然而，您可以逐項列出\n任何允許的扣除額。\n我正在申報《表格 1040-NR》。我\n能夠申領逐項扣除額嗎？\n非稅法定義的居民可以申領一些稅\n法定義的居民也能申領的逐項扣除\n額。然而，非稅法定義的居民只有\n在其收入與其美國貿易或業務存在\n有效連結的情況下才能申領逐項扣\n除。請參閱第 5 章的逐逐項扣除除額額。\n我單身，有一個被撫養的子女。我\n在 2023 年是雙重身份的外國人。我\n可以在 2023 年的納稅申報表中申領\n低收入家庭福利優惠嗎？\n如果您在一年中的任何時間屬於非\n稅法定義的居民，則不能申領低收\n入家庭福利優惠。請參閱第 6 章以\n瞭解更多有關雙雙重身身份份的外外國人人的\n資訊。\n我是非居民外國學生。我能夠在 \n《表格 1040-NR》上申領教育抵免\n額嗎？\n42\n519 號刊物 (2023)\n", "如果您在一年中的任何時候都是非\n稅法定義的居民，您一般不能申領\n教育抵免額。然而，如果您已婚並\n選擇與美國公民或居民配偶共同申\n報，您可能能申領這些抵免額。請\n參閱第 1 章的非非居居民民配偶被被視視為居居民\n民。\n我是非稅法定義的居民，持有 J 類\n簽證在美國臨時工作。我是否需要\n繳納社會安全和醫療保險稅？\n通常，作為移民和國籍法第 101(a)\n(15) 條 (F)、(J)、(M) 或 (Q) 小節下\n的非移民，您以非稅法定義的居民\n身份臨時在美國提供的服務，如果\n您提供服務是為了達成進入美國的\n目的，則不屬於社會安全計劃的涵\n蓋範圍。請參閱第 8 章的社社會會安安全全\n和醫醫療療保險險稅稅。\n我是非居民外國學生。我的薪資中\n錯誤地被預扣了社會安全津貼。我\n該如何獲得這些稅款的退稅？\n如果從不需繳納社會安全或醫療保\n險稅的薪資預扣這些稅收出錯，請\n聯絡預扣稅的僱主以獲得退稅。如\n果您無法僱主獲得全額退稅，請使\n用表格 843 向國稅局申請退稅。請\n勿使用表格 843 申請額外的醫療保\n險稅退稅。請參閱第 8 章的預扣稅稅退\n退款款出出錯錯。\n我是一個即將離開美國的外國人。\n離開前我必須申報哪些表格？\n在離開美國之前，外國人通常必須\n獲得法規遵循認證。這份文件，也\n俗稱「sailing permit (出航許可\n證)」或「departure permit (出境\n許可證)，」是離境前必須提交的所\n得稅表的一部分。在申報《表表格格\n1040-C》或《表表格格 2063》後您將\n會收到出航許可證或出境許可證。\n這些表格討論於第 11 章。\n我在離開美國時申報了《表格\n1040-C》。我還需要申報年度美國\n納稅申報表嗎？\n《表格 1040-C》不是美國年度所得\n稅表。如果法律要求申報所得稅\n表，即使您已經申報了《表格\n1040-C 》，您也必須申報該申報\n表。第第 5 章章以及第第 7 章章討論了關於\n申報美國年度所得稅表的內容。\n519 號刊物 (2023)\n43\n", "附件 A —— 學生的稅務協定豁免條款\n本附件包含了非居民外國學生和實\n習生必須隨附《表格 8233》申報\n的聲明以申領針對被撫養人個人服\n務提供的報酬豁免預扣稅的稅務協\n定。對於未明列的協定國家，請附\n上與其他協定格式類似的聲明。請\n參閱第第 8 章章以瞭解預扣稅的更多資\n訊。\n比利時\n1. 我在抵達美國之日是一名比利\n時居民。我不是美國公民。我\n沒有合法取得作為移民在美國\n永久居住的特權。\n2. 我現居美國是為了接受教育或\n培訓。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和比利\n時之間的稅務協定，該報酬在\n任何納稅年度有資格免除不超\n過 $9,000 美元的聯邦所得稅\n預扣。\n4. 我於以下日期抵達美國 \n [插入您在開始學習\n或培訓前最後一次抵達美國的\n日期]。對於為了從事職業或\n專業暫時留在美國以獲取必要\n培訓的受訓者，協定豁免僅適\n用於在 2 年內支付的報酬。\n保加利亞\n1. 我在抵達美國之日是一名保加\n利亞居民。我不是美國公民。\n我沒有合法取得作為移民在美\n國永久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱] 就讀，或獲得培訓以從事\n職業或專業。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和保加\n利亞之間的稅務協定，該報酬\n在任何納稅年度有資格免除不\n超過 $9,000 美元的聯邦所得\n稅預扣。\n4. 我於以下日期抵達美國 \n [插入您在開始學習\n或培訓前最後一次抵達美國的\n日期]。培訓協定豁免僅適用\n於 2 年內支付的報酬。\n中華人民共和國\n1. 我在抵達美國之日是一名中華\n人民共和國居民。我不是美國\n公民。\n2. 我現居美國僅是為了接受教育\n或培訓。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和中華\n人民共和國之間的稅務協定，\n該報酬在任何納稅年度有資格\n免除不超過 $5,000 美元的聯\n邦所得稅預扣。\n4. 我於以下日期抵達美國 \n [插入您在開始學習\n或培訓前最後一次抵達美國的\n日期]。我僅在完成教育或培\n訓所需的合理時間內申領此豁\n免。\n賽普勒斯\n1. 我在抵達美國之日是一名賽普\n勒斯居民。我不是美國公民。\n我沒有合法取得作為移民在美\n國永久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]就讀。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和賽普\n勒斯之間的稅務協定，該報酬\n在任何納稅年度有資格免除不\n超過 $2,000 美元（如果您參\n加不超過 1 年的政府資助學習\n計劃，則為 $10,000 美元）的\n聯邦所得稅預扣。在抵達美國\n之日前，我之前沒有根據該協\n定為作為學生獲得的收入申請\n所得稅豁免。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。$2,000 美元\n的協定豁免僅適用於在我的抵\n達日期開始的納稅年度的 5 個\n納稅年度期間獲得的報酬，以\n及作為為了從被認可的教育機\n構獲得學士後或專業學位的全\n職學生完成教育要求必要的額\n外時間。\n捷克共和國、愛沙尼\n亞、拉脫維亞、立陶宛\n和斯洛伐克共和國\n1. 我在抵達美國之日是 \n [插入您根據其協定\n申請豁免的國家名稱] 的居\n民。我不是美國公民。我沒有\n合法取得作為移民在美國永久\n居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]就讀就讀或接受培訓，或\n者，我暫居在美國並且是 \n [插入提供贈款、津\n貼或獎勵的非營利組織或政府\n機構的名稱]助學金、津貼或\n獎勵的接受者。\n3. 我將針對在美國提供的服務獲\n得報酬。根據美國和 \n [插入國家名稱] 之間\n的稅務協定，不超過 $5,000 \n美元（如果您參加不超過 1 年\n的政府資助學習計劃，則為 \n$10,000 美元）的此類報酬有\n資格免於預扣聯邦所得稅。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。5,000 美元的\n協定豁免僅適用於在我的抵達\n日期開始的納稅年度的 5 個納\n稅年度期間獲得的報酬。\n埃及\n1. 我在抵達美國之日是一名埃及\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]就讀。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和埃及\n之間的稅務協定，該報酬在任\n何納稅年度有資格免除不超過\n$3,000 美元（如果您參加不\n超過 1 年的政府資助學習計\n劃，則為 $10,000 美元）的聯\n邦所得稅預扣。在抵達美國之\n日前，我之前沒有根據該協定\n為作為教師、研究人員或學生\n獲得收入申請所得稅豁免。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。$3,000 美元\n的協定豁免僅適用於在我的抵\n達日期開始的納稅年度的 5 個\n納稅年度期間獲得的報酬，以\n及作為為了從被認可的教育機\n構獲得學士後或專業學位的全\n職學生完成教育要求必要的時\n間。\n法國\n1. 我在抵達美國之日是一名法國\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入被認可的大\n學、學院、學校或其他教育機\n構的名稱]。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和法國\n之間的稅務協定，該報酬在任\n何納稅年度有資格免除不超過\n$5,000 美元的聯邦所得稅預\n扣。在抵達美國之日前，我之\n前沒有根據該協定為作為教\n師、研究人員或學生獲得收入\n申請所得稅豁免。\n4. 我將僅在為實現此次訪問的目\n的而必要的合理或慣例時間內\n居留在美國。\n5. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於 5 年內支付的報酬。\n德國\n1. 我在抵達美國之日是一名德國\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我暫時以學生或商業學徒的身\n份在 \n [插入被認可的\n大學、學院、學校或其他教育\n機構的名稱]就讀或接受培\n訓，或者，我暫居在美國並且\n是 \n [插入提供贈款、\n津貼或獎勵的非營利組織或政\n府機構的名稱]助學金、津貼\n或獎勵的接受者。\n3. 我將針對在美國提供的被撫養\n人個人服務獲得報酬。根據美\n國和德國之間的稅務協定，在\n提供此類服務的目的是資助我\n的生活、教育，或培訓的前提\n下，該報酬在任何納稅年度有\n資格免除不超過 $9,000 美元\n的聯邦所得稅預扣。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 4 個納稅年度期間\n獲得的報酬。\n冰島\n1. 我在抵達美國之日是一名冰島\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]就讀；或者，我暫時居住\n在美國是為了在 \n [插\n入提供贈款、津貼或獎勵的非\n營利組織或政府機構的名稱]\n作為助學金、津貼或獎勵的接\n受者獲得專業培訓或就讀或做\n研究。\n3. 我將針對在美國提供的服務獲\n得報酬。根據美國和冰島之間\n的稅務協定，該報酬在任何納\n稅年度有資格免除不超過\n$9,000 美元的聯邦所得稅預\n扣。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 5 個納稅年度期間\n獲得的報酬。\n44\n519 號刊物 (2023)\n", "印尼\n1. 我在抵達美國之日是一名印尼\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我暫時在美國僅是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]就讀或接受培訓，或者，\n我暫居在美國並且是為了在 \n [插入提供贈款、津\n貼或獎勵的非營利組織或政府\n機構的名稱]作為助學金、津\n貼或獎勵的接受者以獲得專\n業培訓或就讀或做研究。\n3. 我將針對在美國提供的服務獲\n得報酬。根據美國和印尼之間\n的稅務協定，在提供此類服務\n的目的是資助我的教育或對我\n的生活所需是必要的前提下，\n該報酬在任何納稅年度有資格\n免除不超過 $2,000 美元的聯\n邦所得稅預扣。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 5 個納稅年度期間\n獲得的報酬。\n以色列、菲律賓和泰國\n1. 我在抵達美國之日是 \n [插入您根據其協定\n申請豁免的國家名稱] 的居\n民。我不是美國公民。我沒有\n合法取得作為移民在美國永久\n居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和 \n [插入您根據其協定\n申請豁免的國家名稱] 之間的\n稅務協定，該報酬在任何納稅\n年度有資格免除不超過\n$3,000 美元的聯邦所得稅預\n扣。在抵達美國之日前，我之\n前沒有根據該協定為作為教\n師、研究人員或學生獲得收入\n申請所得稅豁免。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 5 個納稅年度期間\n獲得的報酬。\n韓國、挪威、波蘭和羅\n馬尼亞\n1. 我在抵達美國之日是 \n [插入您根據其協定\n申請豁免的國家名稱] 的居\n民。我不是美國公民。我沒有\n合法取得作為移民在美國永久\n居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和 \n [插入您根據其協定\n申請豁免的國家名稱] 之間的\n稅務協定，該報酬在任何納稅\n年度有資格免除不超過\n$2,000 美元的聯邦所得稅預\n扣。在抵達美國之日前，我之\n前沒有根據該協定為作為教\n師、研究人員或學生獲得收入\n申請所得稅豁免。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 5 個納稅年度期間\n獲得的報酬。\n摩洛哥\n1. 我在抵達美國之日是一名摩洛\n哥居民。我不是美國公民。我\n沒有合法取得作為移民在美國\n永久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和摩洛\n哥之間的稅務協定，該報酬在\n任何納稅年度有資格免除不超\n過 $2,000 美元的聯邦所得稅\n預扣。在抵達美國之日前，我\n之前沒有根據該協定為作為學\n生獲得的收入申請所得稅豁\n免。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 5 個納稅年度期間\n獲得的報酬。\n荷蘭\n1. 我在抵達美國之日是一名荷蘭\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您在美國就讀\n的被認可的大學、學院或學校\n的名稱]全職就讀。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和荷蘭\n之間的稅務協定，該報酬在任\n何納稅年度有資格免除不超過\n$2,000 美元的聯邦所得稅預\n扣。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。我僅在完成\n我的教育所需的合理時間內申\n領此豁免。\n巴基斯坦\n1. 我是一名巴基斯坦居民。我不\n是美國公民。我沒有合法取得\n作為移民在美國永久居住的特\n權，否則不會被視為相關稅務\n年度的稅法定義的居民。\n2. 我暫時在美國僅是為了在 \n [插入您在美國就讀\n的被認可的大學、學院或學校\n的名稱]就讀。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和巴基\n斯坦之間的稅務協定，該報酬\n在任何納稅年度有資格免除不\n超過 $5,000 美元的聯邦所得\n稅預扣。\n葡萄牙和西班牙\n1. 我在抵達美國之日是 \n [插入您根據其協定\n申請豁免的國家名稱] 的居\n民。我不是美國公民。我沒有\n合法取得作為移民在美國永久\n居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]就讀或接受培訓，或者，\n我暫居在美國並且是 \n [插入提供贈款、津\n貼或獎勵的非營利組織或政府\n機構的名稱]助學金、津貼或\n獎勵的接受者。\n3. 我將針對在美國提供的服務獲\n得報酬。根據美國和 \n [插入國家名稱] 之間\n的稅務協定，該報酬在任何納\n稅年度有資格免除不超過\n$5,000 美元的聯邦所得稅預\n扣。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 5 個納稅年度期間\n獲得的報酬。\n斯洛維尼亞及委內瑞拉\n1. 我在抵達美國之日是 \n [插入您根據其協定\n申請豁免的國家名稱] 的居\n民。我不是美國公民。我沒有\n合法取得作為移民在美國永久\n居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀或培訓\n的大學或其他被認可教育機構\n的名稱]就讀或培訓。\n3. 我將針對在美國提供的服務獲\n得報酬。根據美國和 \n [插入您根據其協定\n申請豁免的國家名稱] 之間的\n稅務協定，該報酬在任何納稅\n年度有資格免除不超過\n$5,000 美元的聯邦所得稅預\n扣。\n4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 5 個納稅年度期間\n獲得的報酬，以及作為為了從\n被認可的教育機構獲得學士後\n或專業學位的全職學生完成教\n育要求必要的時間。\n千里達及托巴哥\n1. 我在抵達美國之日是一名千里\n達及托巴哥居民。我不是美國\n公民。我沒有合法取得作為移\n民在美國永久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀的大學\n或其他被認可教育機構的名\n稱]就讀。\n3. 我將針對在美國提供的個人服\n務獲得報酬。根據美國和千里\n達及托巴哥之間的稅務協定，\n該報酬在任何納稅年度有資格\n免除不超過 $2,000 美元（或\n者，如果您是為了獲得必要培\n訓以符合從事職業或專業的資\n格，則為不超過 $5,000 美\n元）的聯邦所得稅預扣。在\n抵達美國之日前，我之前沒有\n根據該協定為作為教師、研究\n人員或學生獲得收入申請所得\n稅豁免。\n4. 我將僅在為實現此次訪問的目\n的而必要的合理或慣例時間內\n居留在美國。\n5. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於 5 年內支付的報酬。\n突尼斯\n1. 我在抵達美國之日是一名突尼\n斯居民。我不是美國公民。我\n沒有合法取得作為移民在美國\n永久居住的特權。\n2. 我暫時在美國主要是為了在 \n [插入您就讀、培\n訓，或做研究的大學或其他被\n認可教育機構的名稱]全職就\n讀、培訓，或做研究。\n3. 我將針對在美國提供的服務獲\n得報酬。根據美國和突尼斯之\n間的稅務協定，該報酬在任何\n納稅年度有資格免除不超過\n$4,000 美元的聯邦所得稅預\n扣。\n519 號刊物 (2023)\n45\n", "4. 我於以下日期抵達美國 \n [插入您在美國教育\n機構開始就讀之前最後一次抵\n達美國的日期]。協定豁免僅\n適用於在我的抵達日期開始的\n納稅年度的 5 個納稅年度期間\n獲得的報酬。\n46\n519 號刊物 (2023)\n", "附件 B —— 教師和研究人員的稅務協定豁免條款\n本附件包含了非居民外國教師和研\n究人員必須隨附《表格 8233》申\n報的聲明以申領針對被撫養人個人\n服務提供的報酬豁免預扣稅的稅務\n協定。對於未明列的協定國家，請\n附上與其他協定格式類似的聲明。\n請參閱第第 8 章章以瞭解預扣稅的更多\n資訊。\n比利時\n1. 我是比利時的居民。我不是美\n國公民。我沒有合法取得作為\n移民在美國永久居住的特權。\n2. 我正在出於教學或研究目的訪\n問美國 \n [插入您從事\n教學或研究所在的教育或研究\n機構的名稱] 居留時間不超過\n2 年。我將因我的教學或研究\n活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間\n內）因這些活動而獲得的教學\n或研究報酬，根據美國和比利\n時之間的稅務協定，有資格免\n於預扣聯邦稅。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究之前最後一\n次抵達美國的日期]。協定豁\n免僅適用於從該日期開始的 2 \n年內獲得的報酬。\n保加利亞\n1. 我在抵達美國之日是一名保加\n利亞居民。我不是美國公民。\n我沒有合法取得作為移民在美\n國永久居住的特權。\n2. 我正在出於教學或研究目的訪\n問美國 \n [插入大學、\n學院或其他經認可的教育或研\n究機構的名稱]。我將因我的\n教學或研究活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間\n內）因這些活動而獲得的教學\n或研究報酬，根據美國和保加\n利亞之間的稅務協定，有資格\n免於預扣聯邦稅。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入在開始申請豁\n免的服務之前最後抵達美國的\n日期]。協定豁免僅適用於從\n該日期開始的 2 年內支付的報\n酬。\n中華人民共和國\n1. 我在抵達美國之日是一名中華\n人民共和國居民。我不是美國\n公民。\n2. 我主要正在出於教學、授課或\n研究目的訪問美國 \n[插入您從事教學、授課，或\n研究所在的教育機構或科學研\n究機構的名稱]，該機構屬於\n被認可的教育機構或科學研究\n機構。我將因我的教學、授課\n或研究活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學、授課或研究報酬，\n有資格根據美國和中華人民共\n和國之間的稅務協定免於預扣\n聯邦稅。在抵達美國之日前，\n我之前沒有根據該協定為作為\n教師、講師、研究人員或學生\n獲得收入申請所得稅豁免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始教\n學、授課或研究活動之前最後\n一次抵達美國的日期]。協定\n豁免僅適用於最長累計 2 年內\n獲得的報酬。\n獨立國家國協\n與前蘇維埃社會主義共和國聯盟的\n協定對下列國家仍然有效：亞美尼\n亞、阿塞拜疆、白俄羅斯、喬治\n亞、吉爾吉斯、摩爾多瓦、塔吉\n克、土庫曼和烏茲別克。\n1. 我是 \n [插入國家名稱]\n的居民。我不是美國公民。\n2. 我已接受美國政府機關或機\n構，或美國教育或科研機構的\n邀請，以教學、從事研究或參\n與科學為主要目的前來美國的 \n [插入政府機構或機\n構、教育或科學機構或主辦專\n業會議的組織的名稱]參與科\n學、技術或專業會議，該機構\n是政府機構或機構、教育或科\n學機構，或贊助專業會議的組\n織。我將因我的教學、研究或\n會議活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學、研究或會議報酬，\n有資格根據美國和前蘇維埃社\n會主義共和國聯盟之間的稅務\n協定免於預扣聯邦稅。在抵達\n美國之日前，我之前沒有根據\n該協定為作為教師、研究人\n員、會議參與者或學生獲得收\n入申請所得稅豁免。\n4. 我進行的任何研究將不會主要\n是為了美國的私人或商業企業\n或 \n [插入國家名稱]的\n外貿組織的利益而進行，除非\n研究是在政府間合作協議的基\n礎上進行的。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。\n捷克共和國和斯洛伐克\n共和國\n1. 我在抵達美國之日是 \n [插入您根據其協定\n申請豁免的國家名稱] 的居\n民。我不是美國公民。我沒有\n合法取得作為移民在美國永久\n居住的特權。\n2. 我正在主要出於教學或研究目\n的訪問美國 \n [插入教\n育或科學機構的名稱]，這是\n一間被認可的教育或研究機\n構。我將因我的教學或研究活\n動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學或研究報酬，有資格\n根據美國和 \n [插入您\n根據其協定申請豁免的國家名\n稱]之間的稅務協定免於預扣\n聯邦稅。在抵達美國之日前，\n我之前沒有根據該協定為作為\n教師、研究人員或學生獲得收\n入申請所得稅豁免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學、研究，或會議服\n務之前最後一次抵達美國的日\n期]。協定豁免僅適用於從該\n日期開始的 2 年內獲得的報\n酬。\n埃及、匈牙利、韓國、\n菲律賓、波蘭和羅馬尼\n亞\n1. 我在抵達美國之日是 \n [插入您根據其協定\n申請豁免的國家名稱] 的居\n民。我不是美國公民。我沒有\n合法取得作為移民在美國永久\n居住的特權。\n2. 我已接受美國政府（或其政治\n分部或地方當局）或美國大學\n或其他經認可的教育機構的邀\n請，出於在 \n [插入教\n育機構的名稱]從事不超過 2 \n年的教學或研究的目的前往，\n該機構是一間經認可的教育機\n構。我將因我的教學或研究活\n動而獲得報酬。\n3. 在整個稅務年度（或該年度從 \n到 \n的期間）獲\n得的教學或研究報酬，有資格\n根據美國和 \n [插入您\n根據其協定申請豁免的國家名\n稱]之間的稅務協定免於預扣\n聯邦稅。在抵達美國之日前，\n我之前沒有根據該協定為作為\n教師、研究人員或學生獲得收\n入申請所得稅豁免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。\n備註。請參閱之前的新內容下\n的終終止與與匈匈牙牙利利的 1979 年稅稅務務協定\n定。\n法國\n1. 我在抵達美國之日是一名法國\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我已接受美國政府或美國大學\n或其他獲認可的教育或研究機\n構的邀請，主要目的是在以下\n機構從事教學或研究\n [插入教育或研究機\n構的名稱]。我將因我的教學\n或研究活動而獲得報酬。\n3. 在整個稅務年度（或該年度從 \n到 \n的期間）獲\n得的教學或研究報酬，有資格\n根據美國和法國之間的稅務協\n定免於預扣聯邦稅。在抵達美\n國之日前，我之前沒有根據該\n協定為作為教師、研究人員或\n學生獲得收入申請所得稅豁\n免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。\n德國\n1. 我是德國的居民。我不是美國\n公民。我沒有合法取得作為移\n民在美國永久居住的特權。\n2. 我是一名教授或教師，出於進\n修、教學或研究目的訪問美國 \n [插入經認可的大\n學、學院、學校或其他教育機\n構，或公共研究機構或其他從\n519 號刊物 (2023)\n47\n", "事公益研究的機構的名稱]。\n我將因我的教學、研究或學習\n活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間\n內）因這些活動而獲得的報\n酬，根據美國和德國之間的稅\n務協定，有資格免於預扣聯邦\n稅。我之前沒有根據該協定，\n為緊接之前的一段時間內作為\n學生、學徒或實習生獲得的收\n入申請所得稅豁免。（但是，\n如果在該外國人作為學生、學\n徒或實習生申領福利的時期之\n後，該人回到德國並恢復實際\n居留狀態，然後再回到美國作\n為教師或研究人員，則該人可\n以申領本協定的福利。）\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入在開始申請豁\n免的服務之前最後抵達美國的\n日期]。協定豁免僅適用於從\n該日期開始的 2 年內支付的報\n酬。\n希臘\n1. 我是一名希臘居民。我不是美\n國公民。我沒有合法取得作為\n移民在美國永久居住的特權\n（否則不會被視為相關稅務年\n度的稅法定義的居民）。\n2. 我是一名教授或教師，出於教\n學目的訪問美國 \n [插\n入您任教所在的其他教育機構\n的名稱]，這是一個教育機\n構。我將因我的教學活動而獲\n得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學報酬，有資格根據美\n國和希臘之間的稅務協定免於\n預扣聯邦稅。在抵達美國之日\n前，我之前沒有根據該協定為\n作為教師或學生獲得的收入申\n請所得稅豁免。\n4. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學服務之前最後一次\n抵達美國的日期]。協定豁免\n僅適用於從該日期開始的 3 年\n內支付的報酬。\n印度\n1. 我在抵達美國之日是一名印度\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我正在出於教學或研究目的訪\n問美國 \n [插入大學、\n學院或其他經認可的教育機構\n的名稱]。我將因我的教學或\n研究活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間\n內）因這些活動而獲得的教學\n或研究報酬，根據美國和印度\n之間的稅務協定，有資格免於\n預扣聯邦稅。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入在開始申請豁\n免的服務之前最後抵達美國的\n日期]。協定豁免僅適用於從\n該日期開始的 2 年內支付的報\n酬。\n印尼\n1. 我在抵達美國之日是一名印尼\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我已收到以下機構的邀請\n [插入大學、學院、\n學校或其他類似教育機構的名\n稱] 僅出於在該教育機構從事\n教學或研究的目的前往美國。\n我將因我的教學或研究活動而\n獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期\n間）獲得的教學或研究報酬，\n有資格根據美國和印尼之間的\n稅務協定免於預扣聯邦稅。在\n下一段指定之日前，我之前沒\n有根據該協定為作為教師或研\n究人員而獲得的收入申請所\n得稅豁免。\n4. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前抵\n達美國的日期]。協定豁免僅\n適用於從該日期開始的 2 年內\n支付的報酬。\n5. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n以色列\n1. 我在抵達美國之日是一名以色\n列居民。我不是美國公民。我\n沒有合法取得作為移民在美國\n永久居住的特權。\n2. 我已接受美國政府（或其政治\n分部或地方當局）或美國大學\n或其他經認可的教育機構的邀\n請，出於在以下機構從事教學\n或研究的目的前往美國預計不\n超過 2 年 \n [插入教育\n機構的名稱]，這是一間經認\n可的教育機構。我將因我的教\n學或研究活動而獲得報酬。\n3. 在整個稅務年度（或該年度從 \n到 \n的期間）獲\n得的教學或研究報酬，有資格\n根據美國和以色列之間的稅務\n協定免於預扣聯邦稅。在抵達\n美國之日前，我之前沒有根據\n該協定為作為教師、研究人員\n或學生獲得收入申請所得稅豁\n免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。\n義大利\n1. 我在抵達美國之日是一名義大\n利居民。我不是美國公民。我\n沒有取得作為移民在美國永久\n居住的特權。\n2. 我是一名教授或教師，出於教\n學或研究目的訪問美國 \n [插入您從事教學或\n研究的教育機構或醫療機構的\n名稱]，它是主要由政府來源\n資助的經認可教育機構或醫療\n機構。我將因我的教學或研究\n活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的報酬，有資格根據美國和\n義大利之間的稅務協定免於預\n扣聯邦稅。在抵達美國之日\n前，我之前沒有根據該協定為\n作為教師、研究人員或學生獲\n得收入申請所得稅豁免。\n4. 我所做的任何研究都是為了一\n般利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。\n牙買加\n1. 我在抵達美國之日是一名牙買\n加居民。我不是美國公民。我\n沒有合法取得作為移民在美國\n永久居住的特權。\n2. 我正在出於教學或研究目的訪\n問美國，預計居留時間不會超\n過 2 年 \n [插入您從事\n教學或研究所在的教育機構的\n名稱]，這是一間經認可的教\n育機構。我將因我的教學或研\n究活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學或研究報酬，有資格\n根據美國和牙買加之間的稅務\n協定免於預扣聯邦稅。在抵達\n美國之日前，我之前沒有根據\n該協定為作為教師、研究人員\n或學生獲得收入申請所得稅豁\n免。\n4. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內支付的報酬。\n盧森堡\n1. 我是一名盧森堡居民。我不是\n美國公民。我沒有合法取得作\n為移民在美國永久居住的特\n權。\n2. 我已收到以下機構的邀請\n [插入您從事教學或\n研究所在的教育機構的名\n稱]，這是一間經認可的教育\n機構，出於在該機構從事研究\n的目的前往美國。我將因我的\n教學或研究活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學或研究報酬，有資格\n根據美國和盧森堡之間的稅務\n協定免於預扣聯邦稅。在抵達\n美國之日前，我之前沒有根據\n該協定為作為教師、研究人員\n或學生獲得收入申請所得稅豁\n免。\n4. 我所做的所有研究，都不會以\n使用或傳播結果賺取利潤的方\n式為任何人牟利。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學服務之前最後一次\n抵達美國的日期]。協定豁免\n僅適用於從該日期開始的 2 年\n內獲得的報酬。\n荷蘭\n1. 我是一名荷蘭居民。我不是美\n國公民。我沒有合法取得作為\n移民在美國永久居住的特權。\n2. 我正在出於教學或研究目的訪\n問美國 \n [插入您從事\n教學或研究所在的教育機構的\n名稱] 居留時間不超過 2 年。\n我將因我的教學或研究活動而\n獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間內）\n因這些活動而獲得的報酬，根\n據美國和荷蘭之間的稅務協\n定，有資格免於預扣聯邦稅。\n在抵達美國之日前，我之前沒\n有根據該協定為作為教師、研\n究人員或學生獲得收入申請所\n得稅豁免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。只\n有在我的訪問不超過 2 年的情\n況下，協定豁免才適用於從該\n日期開始的 2 年內獲得的報\n酬。\n48\n519 號刊物 (2023)\n", "挪威\n1. 我在抵達美國之日是一名挪威\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我已接受美國政府或美國大學\n或其他獲認可的教育機構的邀\n請，預計居留時間不超過 2 \n年，目的是在以下機構從事教\n學或研究 \n [插入教育\n機構的名稱]，這是一間經認\n可的教育機構。我將因我的教\n學或研究活動而獲得報酬。\n3. 根據美國和挪威之間的稅務協\n定，該教學或研究報酬有資格\n免於預扣聯邦稅。在抵達美國\n之日前，我之前沒有根據該協\n定為作為教師、研究人員或學\n生獲得收入申請所得稅豁免。\n4. 我所做的任何研究不會主要為\n了特定個人的私人利益而進\n行。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。\n巴基斯坦\n1. 我是一名巴基斯坦居民。我不\n是美國公民。我沒有合法取得\n作為移民在美國永久居住的特\n權，否則不會被視為相關稅務\n年度的稅法定義的居民。\n2. 我是一名教授或教師，出於教\n學目的訪問美國 \n [插\n入您任教所在的教育機構的名\n稱]，這是一間經認可的教育\n機構。我將因我的教學活動而\n獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學報酬，有資格根據美\n國和巴基斯坦之間的稅務協定\n免於預扣聯邦稅。在抵達美國\n之日前，我之前沒有根據該協\n定為作為教師或學生獲得的收\n入申請所得稅豁免。\n4. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學服務之前最後一次\n抵達美國的日期]。協定豁免\n僅適用於從該日期開始的 2 年\n內支付的報酬。\n葡萄牙\n1. 我在抵達美國之日是一名葡萄\n牙居民。我不是美國公民。我\n沒有合法取得作為移民在美國\n永久居住的特權。\n2. 我已收到以下機構的邀請\n [插入大學、學院、\n學校或其他類似教育機構的名\n稱] 僅出於在該教育機構從事\n教學或研究的目的前往美國。\n我將因我的教學或研究活動而\n獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期\n間）獲得的教學或研究報酬，\n有資格根據美國和葡萄牙之間\n的稅務協定免於預扣聯邦稅。\n在第 5 段中指定之日前，我之\n前沒有根據該協定為作為教師\n或研究人員而獲得的收入申請\n所得稅豁免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前抵\n達美國的日期]。協定豁免僅\n適用於從該日期開始的 2 年內\n支付的報酬。\n斯洛維尼亞及委內瑞拉\n1. 我在抵達美國之日是 \n [插入您根據其協定\n申請豁免的國家名稱] 的居\n民。我不是美國公民。我沒有\n合法取得作為移民在美國永久\n居住的特權。\n2. 我出於教學或研究目的暫時在\n美國居留 \n [插入教育\n或研究機構的名稱]，這是一\n間經認可的教育或研究機構。\n我將因我的教學或研究活動而\n獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教育或研究報酬，有資格\n根據美國和一下國家之間的稅\n務協定免於預扣聯邦稅。 \n [插入您根據其協定\n申請豁免的國家名稱]。在抵\n達美國之日前，我之前沒有根\n據該協定為作為教師、研究人\n員或學生獲得收入申請所得稅\n豁免。\n4. 我所做的任何研究都是為了一\n般利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。在任何\n情況下，我都不會根據本協定\n對 5 年以上作為教師或研究人\n員而獲得的收入申請豁免。\n泰國\n1. 我在抵達美國之日是一名泰國\n居民。我不是美國公民。我沒\n有合法取得作為移民在美國永\n久居住的特權。\n2. 我正在出於教學或研究目的訪\n問美國 \n [插入您從事\n教學或研究所在的教育或研究\n機構的名稱] 居留時間不超過\n2 年。我將因我的教學或研究\n活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間內）\n因這些活動而獲得的報酬，根\n據美國和泰國之間的稅務協\n定，有資格免於預扣聯邦稅。\n在抵達美國之日前，我之前沒\n有根據該協定為作為教師、研\n究人員或學生獲得收入申請所\n得稅豁免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。\n千里達及托巴哥\n1. 我在抵達美國之日是一名千里\n達及托巴哥居民。我不是美國\n公民。我沒有合法取得作為移\n民在美國永久居住的特權。\n2. 我已接受美國政府或美國大學\n或其他教育機構的邀請，前往\n美國的目的是在以下機構從事\n教學或研究 \n [插入教\n育機構的名稱]，這是經一間\n經適當政府教育當局批准的教\n育機構。美國政府與千里達及\n托巴哥政府之間沒有就提供我\n的服務訂立協議。我將因我的\n教學或研究服務而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學或研究報酬，有資格\n根據美國和千里達及托巴哥之\n間的稅務協定免於預扣聯邦\n稅。在抵達美國之日前，我之\n前沒有根據該協定為作為教\n師、研究人員或學生獲得收入\n申請所得稅豁免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了特定個人的私人利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期]。協\n定豁免僅適用於從該日期開始\n的 2 年內獲得的報酬。\n英國\n1. 我在抵達美國之日是一名英國\n居民。我不是美國公民。我沒\n有取得作為移民在美國永久居\n住的特權。\n2. 我是一名教授或教師，出於教\n學或研究目的訪問美國不超過\n2 年的時間 \n [插入教\n育機構的名稱]，這是一間經\n認可的教育機構。我將因我的\n教學或研究活動而獲得報酬。\n3. 在整個稅務年度（或從 \n到 \n的期間）獲\n得的教學或研究報酬，有資格\n根據美國和英國之間的稅務協\n定免於預扣聯邦稅。在抵達美\n國之日前，我之前沒有根據該\n協定為作為教師、研究人員或\n學生獲得收入申請所得稅豁\n免。\n4. 我所做的任何研究都是為了公\n共利益而進行的，而不是主要\n為了任何私人的利益。\n5. 我於以下日期抵達美國 \n [插入您在開始申請\n豁免的教學或研究服務之前最\n後一次抵達美國的日期] 協定\n豁免僅適用於從該日期開始的 \n2 年內獲得的報酬。如果我在\n美國居留超過 2 年，則整個協\n定豁免將追溯性失效。\n519 號刊物 (2023)\n49\n", "為幫助我們開發出更有用的索引，請告訴我們您是否有索引條目的想法。有關與我們聯繫的方式，請參\n閱“簡介”中的“意見和建議”。\n索引\n \n《表格:\n1040-C》38\n1040-ES(NR)》34\n1040-NR》26\n1040-X》27\n1042-S 32\n1116》22, 25\n2063》38\n2210》34\n3903》20\n4563》24\n4790 (見FinCEN 105)\n8233》31\n8275》28\n8288-A》32\n8288-B》32\n8288》32\n8801》23\n8805》31, 32\n8833》35\n8843》5\nFinCEN 105 27\nW-4 29\nW-4》31\nW-7》19\nW-8ECI 30\n《表格 8833》5\n《表格 8840》5\n30% 稅務規則15\n三劃\n子女和被撫養人撫養抵免額:\n具有雙重居民身份的外國人25\n非稅法定義的居民22\n稅法定義的居民22\n子女稅務抵免額:\n具有雙重居民身份的外國人25\n非稅法定義的居民23\n稅法定義的居民22\n小費收入30\n已婚聯合申報:\n非稅法定義的居民19\n稅法定義的居民19\n四劃\n不動產 (見房地產)\n收入來源16\n不動產收入15\n中央預扣協議30\n中斷的居住期限17\n戶長:\n非稅法定義的居民19\n稅法定義的居民19\n五劃\n出航許可證、出境許可證:\n《表格 1040-C》38\n《表格 2063》38\n毋須獲取的外國人37\n何時以及何處獲得出航或離境許\n可證38\n要申報的表格38\n提供款項擔保，確保稅務繳\n納38\n出售主要住所，獲利13\n刊物 (見稅務幫助)\n加拿大:\n社會安全津貼35\n符合資格的尚存配偶報稅身\n份19\n被撫養人24\n通勤者4\n運輸相關工作29\n可折舊財產11\n外交官 (見外國政府員工)\n外國5\n外國人:\n居民13\n非居民3, 13\n稅法定義居民3\n外國人身份，僱主通知29\n外國收入排除條款:\n新冠肺炎減免11\n外國政府的僱員:\n免繳美國稅收36\n面繳美國稅收36\n稅務協定豁免35\n外國政府員工:\n外國人身份4\n外國稅務抵免額:\n具有雙重居民身份的外國人25\n非稅法定義的居民22\n稅法定義的居民22\n外國僱主12\n外籍人士:\n居民8\n非居民8\n市政債券11\n平分決勝規則5\n未繳納估算所得稅的罰款34\n申報要求26\n申報納稅申報表18\n《表格 1040-C》38\n《表格 1040-NR-EZ》18\n《表格 1040-NR》18, 26\n《表格 2063》38\n北馬里亞納群島聯邦27\n非稅法定義的居民18\n美屬維爾京群島27\n修改過的納稅申報表27\n退稅的申領27\n須申報的人26\n雙重身份納稅人25\n關島27\n申報截止日期豁免27\n六劃\n交流訪問者33\n外國僱主的收入12\n社會安全和醫療保險稅32\n共同收入11\n印度，學生和商業學徒:\n預扣津貼29\n標準扣除額21\n合夥企業13\n合夥企業收入，預扣稅31\n地產:\n房14\n在股票、證券和商品交易14\n多層次行銷9, 30\n州和地方所得稅21\n年金:\n收入12\n來源規則10\n扣除額20\n收入:\n小費30\n出售住所13\n外國15\n有效連結14\n利息11\n投資14\n來自不動產16\n受條約影響的收入12\n固定或可依此判定15\n社區11\n個人服務14\n排除條款11\n報告20\n收入代碼:\n28 16\n有效連結收入14\n不動產收入選擇16\n不動產損益14\n公開交易例外情形14\n出售或交易特定合夥權益的外國\n人的收益或損失15\n外國收入15\n由國內控制的符合資格的投資實\n體。15\n投資收入14\n房地產投資信託股票的處\n置。15\n的稅款15\n直接經濟關係14\n美國不動產控股公司14\n美國不動產權益14\n退休金14\n符合資格的投資實體14\n符合資格的投資實體的瀏覽規\n則。14\n替代性最低稅額15\n虛售回購15\n業務活動測試14\n資產使用測試14\n運輸收入14\n預扣稅。15\n營業損益和銷售交易14\n老人或殘疾人抵免額:\n稅法定義的居民22\n自然資源 (見房地產)\n自僱退休計劃20\n自僱稅33\n七劃\n住所，獲利13\n何時申報27\n何處申報27\n估算稅款29, 34\n低收入家庭福利優惠:\n非稅法定義的居民23\n稅法定義的居民22\n利息:\n投資組合11, 12\n利息收入:\n可排除11\n或有12\n利息所得:\n來源規則8\n助學金:\n可排除13\n來源規則10\n預扣稅31\n投資收入14\n投資組合利息11, 12\n更緊密的連結5\n私人財產10\n八劃\n來自加拿大或墨西哥的通勤者4\n來自印度的學生和商業學徒21, 29\n來自美國的收入:\n私人財產10\n房地產10\n股利9\n個人服務9\n租金或特許權使用費10\n養老金和年金10\n來自美國的所得8\n利息8\n免稅個人4\n具有雙重居民身份的外國人6\n戶長24\n居住結束日期6\n居住開始日期6\n協助 (見稅務幫助)\n協定福利，申報所申領的優惠36\n受條約影響的收入12\n固定或可依此判定的收入15\n居住:\n第一年6\n終止日期7\n最後一年7\n開始日期6\n居住最後一年7\n居住期限，中斷17\n居住權:\n測試3\n或有利息12\n房地產:\n出售或交易14\n自然資源10\n來源規則10\n定義10\n所得來源8\n波多黎各居民19, 24, 29\n的居民，居民來自8\n社會安全津貼:\n具有雙重居民身份的外國人25\n非稅法定義的居民16\n社會安全稅:\n外國學生和交流訪問者32\n自僱稅33\n國際協議33\n通算協議33\n超額預扣23\n預扣稅出錯33\n預扣稅超額的稅收優惠32\n社會安全號碼19\n股票，交易14\n長期美國居民:\n定義17\n棄籍稅17\n非登記形式的義務。12\n非稅法定義居民配偶視為稅法定義\n居民7\n非稅法定義的居民3\n上一年最低稅額的抵免額23\n子女稅務抵免額22\n子女稅務抵免額和額外子女稅務\n抵免額23\n戶長19\n外國稅務抵免額22\n申報《表格 1040-NR-EZ》18\n申報《表格 1040-NR》18\n州和地方所得稅21\n年金收入12\n50\n519 號刊物 (2023)\n", "非稅法定義的居民 (續)\n收入如何徵稅13\n有效連結收入的稅款15\n低收入家庭福利優惠23\n利息所得8\n其他被撫養人的抵免額23\n的損失20\n個人退休計劃（IRA）20\n財產損失和盜竊損失21\n婚後分開報稅19\n從合夥企業收入中預扣23\n從來源預扣稅23\n教育抵免額22\n符合資格的尚存配偶19\n符合資格的營業收入扣除\n額。20\n超額預扣的社會安全稅抵免\n額23\n損失20\n業務支出20\n預扣所得稅抵免額23\n預扣稅29\n對未分配的長期資本利得繳納的\n稅款23\n慈善捐助21\n標準扣除額21\n學生32\n賭博獎金、賽狗或賽馬12\n非稅法定義的居民被撫養人:\n加拿大、墨西哥。南韓、印度居\n民20\n九劃\n信託,受益人14\n保護性納稅申報表27\n南韓:\n婚後分開報稅19\n符合資格的尚存配偶報稅身\n份19\n被撫養人24\n美國來源股利9\n美國軍人:\n搬遷費用20\n美國國民24\n美屬維爾京群島，居民:\n何處申報27\n薪資預扣30\n美屬薩摩亞，波多黎各8\n美屬薩摩亞居民19, 24\n表格5\nW-8BEN 31\nW-9 29\n要申報的表格:\n出航許可證38\n具有雙重居民身份的外國人25\n稅法定義居民26\n稅法定義的居民26\n面向稅法定義的居民的協定福\n利35\n十劃\n個人服務收入:\n由外國僱主支付12\n稅務協定豁免35\n與美國業務相關14\n薪資預扣29\n個人服務所得:\n來源規則9\n個人退休計劃（IRA）20\n個人報稅識別號碼 (ITIN) 19\n修改過的納稅申報表27\n原始發行折價16\n員工，家政29\n員工識別號碼19\n家政員工29\n庫存10\n特許權使用費10\n租金10\n納稅年度18, 24\n財產基礎11\n財產損失和盜竊損失21\n退休金:\n預扣30\n退休儲蓄投入金額抵免額:\n具有雙重居民身份的外國人25\n非稅法定義的居民23\n稅法定義的居民22\n退稅，申領27\n退稅的申領27\n十一劃\n動產:\n不10\n可折舊11\n私人10\n庫存10\n無形11\n國際社會安全協議33\n國際組織的僱員37\n免繳美國稅收36\n國際組織員工:\n外國人身份4\n常見問題42\n從總收入中排除11\n外國僱主的薪資12\n年金12\n協定收入34\n條約收入12\n學生和交流訪問者12\n賭博獎金、賽狗或賽馬12\n教育抵免額:\n非稅法定義的居民22\n稅法定義的居民22\n教師:\n外國人身份4\n根據稅務協定的薪資預扣稅豁\n免31, 47\n稅務協定豁免35\n研究人員，根據稅務協定的薪資預\n扣稅豁免31, 47\n第一年的選擇6\n符合資格的營業收入扣除額。20\n被撫養人:\n非稅法定義的居民20\n稅法定義的居民20\n雙重身份納稅人24\n貨幣，運輸27\n貨幣工具，運輸27\n貨幣或貨幣工具的運輸27\n通算協議33\n逐項扣除額20\n十二劃\n最低限度居住7\n勞動或個人服務的報酬來源:\n多年薪資。9\n時間基礎9\n替代基礎10\n勞動或個人服務薪資:\n地域為基礎9\n報稅身份19\n報稅識別號碼:\n未提供的罰款28\n定義於19\n提交申報表:\n估算稅款34\n提前提取儲蓄的罰款20\n揭露聲明28\n棄籍稅:\n2008 年 6 月 16 日之後棄籍17\n如果您是特定棄籍如何計算棄籍\n稅（如果您在 2008 年 6 月 \n16 日之後棄籍）18\n例外情況。18\n長期居民（LTR）定義17\n前長期居民17\n前美國公民。17\n特定未成年人18\n特定棄籍17\n特定雙重公民18\n棄籍日期。17\n棄籍納稅申報表18\n遞延繳納按市值計價稅18\n雙重公民和特定未成年人例外情\n形18\n無形資產11\n登記義務11\n稅，運輸17\n稅法定義的居民3\n子女稅務抵免額25\n子女稅務抵免額和額外子女稅務\n抵免額22\n已婚聯合申報19\n戶長19\n其他被撫養人的抵免額22\n受定義的3\n教育抵免額22\n符合資格的尚存配偶19\n被撫養人20\n稅務協定:\n外國政府的僱員35\n申報所申領的優惠36\n有權享受優惠的收入31\n受影響的收入12\n的影響5\n從收入中排除12\n教師和教授35\n資本收益35\n實習生、學生和學徒35\n福利34, 35\n稅務居所5, 10\n稅務抵免額:\n子女和被撫養人撫養抵免額22, \n25\n子女稅務抵免額22, 23, 25\n外國稅務抵免額22, 25\n合夥企業收入預扣稅23\n低收入家庭福利優惠23\n希望抵免額22\n具有雙重居民身份的外國人25\n退休儲蓄投入金額22, 23, 25\n從來源預扣稅23\n教育抵免額22\n終身學習抵免額22\n超額預扣的社會安全稅23\n對未分配的長期資本利得繳納的\n稅款23\n薪資預扣稅23\n稅務抵免額以及稅款:\n稅法定義居民22\n稅法定義的居民22\n稅務幫助39\n貿易或商業，美國:\n合夥企業13\n在股票、證券和商品交易14\n來自美國來源14\n業務營運13\n學生和實習生13\n遺產或信託的受益人。14\n貿易或業務，美國13\n冠狀病毒減免13\n個人服務13\n超額社會安全稅23\n須申報的人26\n十三劃\n搬遷費用20\n政府向美軍成員提供的服務或補\n償20\n損失:\n房地產14\n財產損失和盜竊21\n資本損失16\n業務，美國13\n業務支出，日常和必要20\n業務營運13\n義務:\n非登記形式12\n登記的11\n資本資產，銷售或交易16\n農業工人29, 33\n運輸收入:\n來源規則10\n與美國業務相關14\n運輸相關工作，加拿大或墨西哥居\n民29\n運輸稅17\n預扣稅29, 30\n小費收入30\n不動產銷售31\n中央預扣協議30\n外國人身份通知29\n在納稅申報表上的何處報告23\n波多黎各居民29\n社會安全稅32\n美屬維爾京群島，居民30\n根據所得稅協定豁免預扣29\n退休金30\n從薪資中預扣29\n稅務協定優惠31\n獎學金和助學金31\n薪資29\n預扣額豁免:\n僱員31\n學生、教師和研究人員31\n獨立經營的承包人31\n十四劃\n僱員，根據稅務協定的預扣稅豁\n免31\n實習生4, 13\n實際居住測試3\n對未分配的長期資本利得繳納的稅\n款23\n慈善捐助21\n獎金10\n獎學金:\n可排除13\n來源規則10\n預扣稅31\n獎勵10\n綠卡測試3\n罰款28\n未能申報28\n未提供報稅識別號碼28\n未繳納28\n無意義的申報稅務28\n疏忽28\n詐欺28\n與準確性相關28\n嚴重低估所得稅28\n與準確性相關的罰款28\n需繳納美國稅款的外國收入15\n領養抵免額:\n具有雙重居民身份的外國人25\n非稅法定義的居民23\n519 號刊物 (2023)\n51\n", "領養抵免額 (續)\n稅法定義的居民22\n十五劃\n德國社會安全津貼35\n標準扣除額21\n銷售或交易，資本資產16\n銷售或交易某些合夥權益而獲得的\n收益預扣稅23\n養老金:\n災害稅務減免10\n來源規則10\n新冠肺炎減免10\n墨西哥:\n符合資格的尚存配偶報稅身\n份19\n被撫養人24\n通勤者4\n運輸相關工作29\n十六劃\n學生:\n外國人身份4\n外國僱主的收入12\n助學金10, 31\n社會安全和醫療保險稅32\n根據稅務協定的薪資預扣稅豁\n免31, 44\n從事美國業務13\n稅務協定豁免35\n獎學金10, 31\n學生貸款利息扣除額20\n機組人員:\n外國人身份4\n薪資12\n獨立承包商:\n預扣規則30\n獨立經營的承包人:\n根據稅務協定的預扣稅豁免31\n賭博獎金、賽狗或賽馬12\n遺產,受益人14\n遺產或信託的受益人。14\n十七劃\n豁免預扣薪資29\n十八劃\n職業運動員5\n醫療保險稅32\n醫療疾病:\n旅行例外情形4\n雙重身份納稅年度24\n子女稅務抵免額25\n外國稅務抵免額25\n何時以及何處申報25\n要申報的表格25\n計算稅務25\n限制24\n稅率24\n需課稅的收入24\n標準扣除額24\n聯合申報24\n額外的醫療保險稅32, 33\n十九劃\n繳納美國稅款25\n從來源預扣稅23\n薪資預扣稅23\n薪水 (見個人服務所得)\n薪資 (見個人服務所得)\n薪資，預扣29\n證券，交易14\n識別號碼，納稅人:\n未提供的罰款28\n定義於19\n二十一劃\n鐵路退休津貼16, 25\n52\n519 號刊物 (2023)\n" ]
p547zhs.pdf	2023 Publ 547 (zh-s) (PDF)	https://www.irs.gov/pub/irs-pdf/p547zhs.pdf	[ "目录\n未来发展. . . . . . . . . . . . . . . . . . . . . 1\n新内容. . . . . . . . . . . . . . . . . . . . . . 1\n提醒事项. . . . . . . . . . . . . . . . . . . . . 1\n介绍\n. . . . . . . . . . . . . . . . . . . . . . . 2\n意外事故伤亡. . . . . . . . . . . . . . . . . . 2\n盗窃\n. . . . . . . . . . . . . . . . . . . . . . . 3\n存款损失. . . . . . . . . . . . . . . . . . . . . 4\n损失证据. . . . . . . . . . . . . . . . . . . . . 4\n计算损失. . . . . . . . . . . . . . . . . . . . . 4\n扣除限制. . . . . . . . . . . . . . . . . . . . . 8\n计算收益. . . . . . . . . . . . . . . . . . . .\n10\n何时报告收益和损失. . . . . . . . . . . . .\n12\n灾区损失. . . . . . . . . . . . . . . . . . . .\n12\n如何报告收益和损失. . . . . . . . . . . . .\n14\n如何获取税务帮助\n. . . . . . . . . . . . . .\n15\n索引\n. . . . . . . . . . . . . . . . . . . . . .\n17\n未来发展\n若要了解关于第 547 号刊物相关进展的最新信\n息，如公布后颁布的立法，请访问 IRS.gov/\nPub547。\n新内容\n与灾害相关的福利延展。在本刊物即将印刷\n时，正在考虑新的立法，以扩大处理某些与灾难\n相关的个人意外事故损失的规则。\n要了解该立法是否已颁布以及如何延展这些\n规则，请访问 IRS.gov/Pub547。\n提醒事项\n放宽申报与灾难相关的合资格个人意外事故损失\n的特殊规则和报税程序。 2019 年纳税人确定性\n和灾难税减免法案和 2020 年纳税人确定性和灾\n难税减免法案扩大了 2018 年、2019 年和 2020 \n年宣布的某些因重大联邦灾难导致的个人意外事\n故损失的特殊规则和申报程序。\n在这些纳税年度，合格的灾害损失可以在 \n4684 表上申报。请参见下文合合格格灾灾难损失, 以获\n取更多信息。\n如果适用, 您可能必须提交 1040-X 表，\n修改过的税表，以便在您的 2018 年、\n2019 年和/或 2020 年报税表中申报这\n些福利。1040-X 表可在IRS.gov/Form1040X 上\n找到。4684 表以前的修订本可在以下网址查阅 \nIRS.gov/Form4684（英文文）。请参见下文如如何\n在 1040-X 表表上报告损失。\nTIP\nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\n547 号刊物\nCat. No. 44187S\n意外事故、灾难和盗\n窃\n用于准备\n2023 申报表\nMay 18, 2024\n", "个人意外事故和盗窃损失的限制。在 2018 年\n至 2025 年纳税年度，如果您是个人，个人使用\n财产蒙受的的意外事故或盗窃损失只能在由联邦\n政府宣布的灾难造成的损失时才可扣除。\n由联邦政府宣布的灾难造成的个人意外事故\n和盗窃损失，受每人 100 美元和调整后总收入\n(AGI) 10% 限制，除非是由符合条件的灾难损失\n造成的。\n因合格灾害损失的个人意外事故和盗窃损失\n不受 AGI 的 10% 的扣减限制，100 美元的减免\n额度增至 500 美元。\n如果您在纳税年度有个人意外事故收益，上\n述规则的例外情形适用，即将个人意外事故和盗\n窃损失的扣减额限制在由于联邦宣布的灾难的损\n失上。若要了解详情，参见下文““扣减减限限制””。\n投资合格机会基金 (QOF) 资本收益的特殊规\n则。如果您在 2023 年有资本收益，您可以将\n该收益投资于 QOF，并选择将部分或全部收益\n延期至 2026 年 12 月 31 日。如果 QOF 投资持\n有至少 10 年，您也可以永久排除出售或交换该\n投资的收益。若要了解如何选择使用这些特殊规\n则的信息，参见表格 8949“销售和以其他方式\n处置资本资产”说明。若要了解附加信息，参见 \nIRS.gov 上的（英文文） “机会区域常见问\n题”。\nQOF 投资收益延期。如果您从与无关人士\n进行的实际或视为销售或交易获得收益，并且在\n获得收益日期开始的 180 天期间，将收益款投\n资 QOF，则您能够选择临时延期部分或全部本\n应该纳入收入的收益。如果您作出如此选择，仅\n在（如有）获得的收入金额超过获得收益日期开\n始的 180 天期间投资 QOF 累计金额的情况下，\n将收益纳入应税收入。\n如何报告。如果您未作出选择，则在本应报\n告时报告收益。在表格 8949 上报告投资 QOF \n金额的选择。查看表格 8949 说明，了解如何作\n出选择。在您处理 QOF 投资之前，您需要每年\n随附表格 8997。详情请参见表格 8997 说明。\nQOF 投资。如果您年度期间任何时间持有 \nQOF 具备资格投资，您必须提交您的纳税申报\n表以及随附的表格 8997。参见表格 8997 说\n明。\n失踪儿童照片。国税局是全全国失踪踪和受虐虐儿童童\n中心心® (NCMEC) 引引以以为傲傲的合合作伙伙伴伴（英文\n文）。国家失踪和受虐儿童中心选择的失踪儿童\n照片可能会出现在本刊物中原本是空白的页面\n上。如果您认识某儿童，您可以通过查看照片并\n致电 1-800-THE-LOST (1-800-843-5678) 来帮\n助将其送回家。\n介绍\n本刊物解释意外事故、盗窃和存款损失的税收处\n理。由于风暴、火灾、车祸或类似事件等灾难对\n您的财产造成损害时，发生意外事故。有人偷走\n您的财产时，发生盗窃。您的财务状况变得资不\n抵债或破产时，发生存款损失。\n本刊物讨论以下主题。\n• 灾难、盗窃和存款损失的定义。\n• 如何计算您的损益金额。\n• 如何处理您收到的保险和其他报销款。\n• 扣减限制。\n• 何时和如何报告灾难或盗窃。\n• 灾区损失的特殊规则。\n提交表格。通常，您遭遇灾难或盗窃时，您必\n须提交表格 4684。您还必须提交一份以上以下\n表格。\n• 附表 A（表格 1040）。\n• 附表 A（表格 1040-NR）（非税法定义居\n民）。\n• 附表 D（表格 1040）。\n• 表格 4797。\n若要了解使用哪种表格的详细信息，参见下文“\n“如如何报告损益益””。\n征用。若要了解财产征用相关信息，第 544 号\n刊物“销售和以其他方式处置资本资产” 第 1 \n章中 “非自愿转换”。\n意外事故和盗窃工作手册。第 584 号刊物“意\n外事故、灾难和盗窃损失工作手册（个人使用财\n产），可以帮助您制作您的被盗或损坏个人使用\n财产的清单，并计算您的损失。其中包括多份时\n间表，帮助您计算您的家和家中物品损失，以及\n机动车损失。\n第 584-B 号刊物“企业意外事故、灾难和盗\n窃损失工作手册”，可帮助您制作您的被盗或损\n坏企业财产或创收财产清单，并计算您的损失。\n意见及建议。我们欢迎您对本刊物提出意见以\n及对未来版本提出建议。\n您可以通过以下网站向我们发送意见：\nIRS.gov/FormComments （英文文）。或者，您\n可以写信给美国国税局税务表格和刊物部门（地\n址：1111 Constitution Ave.NW, IR-6526, \nWashington, DC 20224。\n尽管我们无法对收到的每条意见进行单独回\n复，但我们非常感谢您的反馈，并会在我们修改\n税务表格、说明和刊物时考虑您的意见和建议。\n请勿将税务问题、报税表或款项发送至上述地\n址。\n如何获取税务问题的答案。如果您有本刊\n物或本刊物末尾如何获取税务帮助一节未解答\n的税务问题，请访问 IRS 交互式税务助理页面\n（网址： IRS.gov/Help/ITA （英文文）），您可\n以在其中使用搜索功能或查看所列类别来查找主\n题。\n如何获取税务表格、说明和刊物。请访问 \nIRS.gov/Forms （英文文）下载本年度及上一年\n的税务表格、说明和刊物。\n如何订购税务表格、说明和刊物。请访问 \nIRS.gov/OrderForms 订购本年度的税务表格、\n说明和刊物；请致电 800-829-3676 订购上一年\n的税务表格和说明。IRS 会尽快处理您的税务表\n格和刊物订单。请勿重新提交您已经发送给我们\n的请求。您可以更快地在线获取税务表格和刊\n物。\n有用的条款\n您可能想看：\n第\n523 号刊物 “出售您的房屋”\n第 525 号刊物应税和非应税收入\n第 536 号刊物个人、不动产和信托净经营\n损失 (NOL)\n第 544 号刊物资产的出售和其他处置\n第 550 号刊物投资收入和支出\n第 551 号刊物资产依据\n第 584 号刊物意外事故、灾难和盗窃损失\n工作手册（个人使用财产）\n第 584-B 号刊物 “企业意外事故、灾难和\n盗窃损失工作手册”\n表格（和说明）\n附表 A（表格 1040）列举扣除\n 523 号刊物\n 第 525 号刊物\n 第 536 号刊物\n 第 544 号刊物\n 第 550 号刊物\n 第 551 号刊物\n 第 584 号刊物\n 第 584-B 号刊物\n 附表 A（表格 1040）\n附表 A（表格 1040-NR）列举扣除（针对\n非税法定义居民）\n附表 D（表格 1040）资本收益和损失\n第 4684 号刊物意外事故和盗窃\n第 4797 号刊物企业财产销售\n参见下文如如何获取取税税务帮助在近本刊物结尾\n处，了解关于获取刊物和表格的信息。\n意外事故伤亡\n意外事故是指由于突发、意外或不寻常的可识别\n事件造成的财产损坏、破坏或损失。\n• 突发事件是指迅速发生而不是逐渐或渐进\n发生的事件。\n• 意外事件是指通常出乎预料和意外事件。\n• 异常事件为不是日常发生的，也不是您参\n与的典型活动事件。\n在遭受损失的纳税年度内，意外事故损失可\n扣减。该年度通常是损失发生的纳税年度。但\n是，意外事故损失可能在该事故发生后持续一\n年。参见下文 ““何时报告损益益”” 和下文文表表 3。\n定义。本刊物中描述了三种具体类型的意外事\n故损失。\n1. 联邦意意外外事故损失。\n2.灾灾难损失。\n3.具具备资格格的灾灾难损失。\n所有三类损失指联邦政府宣布的灾难，但每\n种损失的要求相异。联邦政府宣布的灾难是由美\n国总统决定的灾难，批准联邦政府根据《斯塔福\n德法》提供援助。联邦政府宣布的灾难包括 (a) \n重大灾害声明宣布的灾难；或 (b) 根据《斯塔福\n德法》宣布的紧急状态声明宣布的灾难。\n联邦意外事故损失。联邦意外事故损失是指\n由于联邦宣布的灾难而造成的个人意外事故或个\n人使用财产的盗窃损失。意外事故损失必须发生\n在接收联邦意外事故声明的州。如果您遭受联邦\n意外事故损失，您有资格申请意外事故损失扣\n减。如果您遭受非由于联邦宣布的灾难引起的意\n外事故或个人使用财产损失，这不是联邦意外事\n故损失，除非例外情形适用，否则您不得申请意\n外事故损失扣减。参见下文可扣减减损失项下警\n告。\n灾难损失。灾难损失是指可归于联邦宣布的\n灾难的损失，以及在根据总统声明有资格享有援\n助的区域发生的损失。灾难损失必须发生在有资\n格享有公共或个人援助（或者二者）的县内。灾\n难损失不限于个人的个人使用财产，也可针对个\n人业务或创收财产或由公司、S 公司和合伙企业\n提出索赔。如果您遭受灾难损失，您有资格申请\n意外事故损失扣减，并选择索赔上一纳税年度的\n损失。参见下文 ““灾灾区区损失””。\n具备资格的灾难损失。具备资格的灾难损失\n也包括归属于以下内容的个人的意外事故和个人\n使用财产的盗窃损失：\n• 总统在 2016 年根据《斯塔福德法》第 401 \n节宣布的重大灾难；\n• 哈维飓风；\n• 哈维热带风暴；\n• 艾尔玛飓风；\n• 玛利亚飓风；\n• 2017 年和 2018 年 1 月加利福尼亚州野\n火；\n• 总统根据《斯塔福德法》第 401 节宣布\n的、发生于 2018 年并在 2019 年 12 月 21 \n日前，持续时间不晚于 2020 年 1 月 19 日\n 附表 A（表格 1040-NR）\n 附表 D（表格 1040）\n 第 4684 号刊物\n 第 4797 号刊物\n2\n547 号刊物 (2023)\n", "（2018 年 1 月因加州野火而获得救济的除\n外）；以及\n• 由总统声明宣布的重大灾害，其日期在 \n2020 年1 月 1 日至 2021 年 2 月 25 日之\n间。此外，这场灾难的事故期必须在 2019 \n年 12 月 28 日或之后，2020 年 12 月 27 日\n或之前开始；并且必须在 2021 年 1 月 26 \n日之前结束。合格灾害损失的定义并不延\n伸至仅因新冠肺炎疫情 (COVID-19) 而宣布\n的任何重大灾害（因为 COVID-19 的事件期\n延长至 2021 年 1 月 26 日之后）。因此，\n鉴于 COVID-19 的事件期一般为 2020 年 1 \n月 20 日至 2023 年 5 月 11 日，COVID-19 \n造成的损失不属于合格灾害损失。\n如果您遭遇具备索赔资格的灾难损失，您有\n资格申请灾难损失扣减，选择就上一纳税年度的\n损失索赔，扣减损失，无需在附表 A（表格\n1040）中分项列明其他扣减额。\n请参见 IRS.gov/DisasterTaxRelief 了解与这\n些灾难有关的具体日期声明和更多信息。\n可扣减损失。从 2018 年到 2025 年纳税年度，\n如果您是个人，个人使用财产的意外事故损失只\n有在由联邦政府宣布的灾难（联邦意外事故损\n失）造成的损失才可扣减。个人使用财产不包括\n企业财产或创收财产。如果导致您遭受人身意外\n事故损失的事件发生在 2018 年 1 月 1 日之前\n（并非由于联邦政府宣布的灾难引起的）但该意\n外事故损失未持续到 2018 年 1 月 1 日或之后，\n则该意外事故损失不可扣减。参见下文 ““何时\n报告损益益””，了解何时发生意外事故损失更多信\n息。\n示例。 2021 年 12 月，由于风暴，一棵树\n倒在您的房屋上，您遭受 5,000 美元的损失。总\n统未宣布这场风暴为联邦政府宣布的灾难。您向\n您投保的保险公司提出索赔，并合理地期望该保\n险公司赔付您的全部损失金额。2023 年 1 月，\n您的保险公司赔付您 3,000 美元；确定不欠您索\n赔中剩余的 2,000 美元。尽管风暴发生在 2021 \n年，但这 2,000 美元的个人意外事故损失是发生\n在 2023 年。因此，这 2,000 美元不是联邦意外\n事故损失，不得作为新限制项下意外事故损失予\n以扣减。\n如果您有个人意外事故收益，则限制将\n个人意外事故和盗窃损失扣减额限于联\n邦意外事故损失的规制之例外情形适\n用。在此情况下，您可以扣减非联邦政府宣布的\n灾难造成的个人意外事故损失，使其不超过您的\n个人意外事故收益。\n意外事故损失可能由许多不同的原因造成\n的，包括以下原因。\n• 汽车事故（但是参见下文不可扣减减损失的\n例外情形）。\n• 地震。\n• 火灾（但是参见下文不可扣减减损失的例外\n情形）。\n• 洪水。\n• 政府命令拆除或搬迁因下文 ““灾灾区区损失””\n项下讨论的灾难而无法居住的房屋。\n• 矿井塌方。\n• 沉船。\n• 超音波爆声。\n• 风暴，包括飓风和龙卷风。\n• 恐怖袭击。\n• 故意破坏他人（或公共）财物罪。\n• 火山喷发。\n不可扣减损失。如果损害或破坏是由以下原因\n造成的，则意外事故损失不可扣减，即使损失不\n超过您的个人意外事故收益。\n• 正常情况下不小心打碎玻璃器皿或瓷器等\n物品。\nCAUTION\n!\n• 家庭宠物（下文予以解释）。\n• 您纵火，或雇他人放火。\n• 您的故意过失或故意行为造成的车祸。如\n果事故是由于某人的故意行为或故意过失\n造成的，同样如此。\n• 逐渐恶化（下文予以解释）。但是，参见\n下文腐腐蚀性干墙损坏坏的特特殊殊处理程程序序。\n家庭宠物。由于家庭宠物造成的损坏引起的\n财产损失，不属于意外事故损失，除非满足上文“\n“意意外外事故””项下讨论的要求。\n示例。您的新宠物未受训练，将您的东方古\n董地毯损坏。因为损坏不属于意外和异常情况，\n所以不能作为意外事故损失予以扣减。\n逐渐恶化。逐渐恶化造成的财产损失，不能\n作为意外事故损失予以扣减。这是因为，损害不\n是突然事件造成的，而是稳定运行的原因或正常\n流程造成的。以下是由于逐渐恶化造成的损害的\n例子。\n• 正常的风吹和天气条件下，建筑物的不断\n弱化。\n• 热水器恶化和损坏造成爆裂。但是，热水\n器爆裂造成的生锈和水对地毯和窗帘的损\n坏符合意外事故条件。\n• 干旱造成的大部分财产损失。干旱有关的\n损失通常必须发生在为谋取利润的贸易、\n业务或交易中，才可扣减。\n• 白蚁或蛀虫危害。\n• 因真菌、疾病、昆虫、蠕虫或类似的害虫\n对树木、灌木或其他植物造成的损害或破\n坏。但是，由于甲壳虫或其他昆虫的意外\n或异常侵袭造成的突然破坏，可导致意外\n事故损失。\n腐蚀性干墙损坏的特殊处理程序\n因为在此特别程序下索赔的个人意外事\n故损失，并不属于联邦政府宣布的灾\n难，所以只能在该等损失不超过您的个\n人意外事故收益的范围内进行扣减。\n如果您在 2001 年至 2009 年期间因安装在家\n中的某些进口干墙遭受财产损失，根据一项特殊\n程序，您可以扣减因腐蚀干墙对您家庭和家用电\n器造成的损坏而支付的维修费。按此程序，您将\n支付的维修费视为付款年度的意外事故损失。例\n如，您在 2023 年支付的维修费用可以在您的 \n2023 年纳税申报表上扣减，您在 2022 年支付\n的维修费用可以在您的 2022 年纳税申报表上扣\n减。\n备注。如果您在 2023 年之前支付任何维修\n费用，并且选择依据此特殊程序办理，则您可以\n通过提交表格 1040-X “修订版美国个人所得税\n纳税申报表”，并随附适当年度填写完毕的表格\n4684，来修订您上一年度的申报表。适当年度\n的表格 4684 可见 IRS.gov。通常，表格 1040-X \n必须在原申报表提交日期后 3 年内或在缴税日\n期后 2 年内提交，以较迟者为准。\n腐蚀性干墙。就此特别程序而言，“corrosive \ndrywal (腐蚀性干墙)” 是指根据消费者产品安\n全委员会 (CPSC) 和住房和城市发展部 (HUD) 在 \n2010 年 1 月 28 日的临时指南（经 CPSC 和 \nHUD 修订）中公布的两步识别方法，认定为有\n问题的干墙。修订识别指南和补救指南可见 \nCPSC.gov/en/Safety-Education/Safety-\nEducation-Centers/Drywall-Information-\nCenter （英文文）。\n填写表格 4684 的特别说明。如果您选择依照\n本特别程序，则根据以下说明填写表格 4684 第\nCAUTION\n!\nA 节。如果您确定和报告下述损失，IRS 不会质\n疑您将腐蚀性干墙造成的损害视为意外事故损失\n的处理方法。\n表格 4684 的顶边。输入 “税务手续指南 \n2010-36。”\n第 1 行。输入第 1 行说明要求的信息。\n第 2 行。略过此行。\n第 3 行。输入您收到的保险或其他赔偿金\n额（包括通过诉讼获得的金额）。如无，则输\n入 -0-。\n第 4–7 行。略过这些行。\n第 8 行。输入您因腐蚀性干墙对您的家庭\n和家用电器造成的损坏支付的维修费用。只输入\n您将房屋恢复到紧接损坏前状态支付的金额。不\n要输入您为修缮或增建您的房屋，将您的房屋价\n值提高到超过房屋损失前价值的金额。如果您更\n换家用电器而不是修理它们，请输入以下较低数\n值：\n• 更换原电器的当前成本；或者\n• 原电器的基数价格（通常是其成本）。\n第 9 行。如果第 8 行所列金额高于第 3 行\n所列金额，则进行以下一项操作。\n1. 如果您有一个未决索偿（或您打算寻求赔\n偿），输入第 3 行所列数值和第 8 行所列\n数值差额的 75%。\n2. 如果第 (1) 不适用于您，则输入第 3 行所\n列数值和第 8 行所列数值差额的 75%。\n如果第 8 行所列金额小于或等于第 3 行所列金\n额，则您不能使用此特别程序申请意外事故损失\n扣减。\n如果您有一个未决索偿（或您打算寻求\n赔偿），您在下一个纳税年度可能有收\n入扣减或附加扣减，这取决于实际收到\n的赔偿金额。参见下文 ““扣减减损失后后收收到到的赔\n偿””。\n第 10–18 行。根据表格 4684 说明填写这些\n行。\n选择不依照此特别程序。如果您选择不依照此\n特别程序，您受适用于可抵扣意外事故损失所有\n规定的规限，并且，您必须根据表格 4684 填写\n第 1–9 行。这意味着，例如，您必须确定，财\n产损坏、毁坏或损失是由于 ““意意外外事故””项下定\n定义义的可识别事件导致致的。此外，您必须拥有证\n明以下情况的证据。\n• 损失应该在您申报的纳税年度，而不是其\n他年度予以正确扣减。参见下文 ““何时报\n告损益益””。\n• 索赔损失的金额。参见下文 ““损失证\n据””。\n• 不存在有合理恢复预期的任何部分损失的\n索赔。参见下文 ““何时报告损益益””。\n盗窃\n盗窃是夺取和移走财物，意图从所有者夺走。根\n据事发州法律，夺取财产行为必定违法，而且必\n然有犯罪意图。您无需证明有盗窃罪的定罪。\n盗窃包括通过以下方式夺取钱财。\n• 敲诈。\n• 入室盗窃。\n• 侵占。\n• 勒索。\n• 绑架所要赎金。\nCAUTION\n!\n547 号刊物 (2023)\n3\n", "• 盗窃。\n• 抢劫。\n如果根据州或地方法律，通过欺诈或虚假陈述获\n取钱财是非法行为，则该行为就是盗窃。\n盗窃损失扣减有所限制。从 2018 年到 2025 年\n纳税年度，如果您是个人，个人使用财产的意外\n事故损失和盗窃只有在由联邦政府宣布的灾难\n（联邦意外事故损失）造成的损失才可扣减。\n如果您有个人意外事故收益，则限制将\n个人意外事故和盗窃损失扣减额限于联\n邦意外事故损失的规制之例外情形适\n用。在此情况下，您可以扣减非联邦政府宣布的\n灾难造成的个人意外事故损失，使其不超过您的\n个人意外事故收益。\n示例。 Martin 和 Grace 于 2023 年经历多\n次个人意外事故。Grace 的钻石项链被盗，导致\n15,500 美元的意外事故损失。Martin 和 Grace \n还由于电击失去他们的露营车。他们的露营车投\n过置换价值险，因此获得 13,000 美元收益。他\n们的汽车在确定为联邦政府宣布的灾难的一场洪\n水中损坏，造成 25,000 美元的意外事故损失。\n由于 Martin 和 Grace 投过置换价值险，二人获\n得 13,000 美元个人意外事故收益，他们可以用\n项链失窃造成的部分损失来抵消该收益，并根据 \nAGI 100 美元规则和 10% 规则的扣减限制，索\n赔 25,000 美元的全部联邦意外事故损失。\n股票市值下跌。如果发行在开放投资市场可购\n买股票的公司高级管理人员或董事有财务欺诈或\n其他非法不当行为，披露该等行为造成该股票的\n市值下跌，则您不能将该等下跌作为盗窃损失予\n以扣减。但是，如果出售或交换股票，或股票变\n得完全无价值，则您不能在附表 D （表格\n1040）上作为资本损失扣减该股票价值。若要\n了解股票销售、无价值股票和资本损失相关的更\n多信息，参见第 550 号刊物第 4 章。\n遗失或丢失财产。钱财单纯消失不属于盗窃。\n但是，如果财产意外损失或消失导致突发、意外\n或异常可辨认事件，就称得上意外事故。突发、\n意外或异常的定义见上文意意外外事故。\n示例。车门不小心撞到您的手，碰碎您的钻\n戒。钻石从戒指上掉落，找不到了。钻戒损失就\n是意外事故。\n庞氏投资计划造成的损失。 IRS 发布以下指\n南，为庞氏投资计划损失的受害者纳税人提供协\n助。\n• 税务裁决 2009-9，2009-14 I.R.B.735（位\n于 IRS.gov/irb/2009-14_IRB#RR-2009-9 \n（英文文））。\n• 税务手续指南 2009-20，2009-14 \nI.R.B.749（位于 IRS.gov/irb/\n2009-14_IRB#RP-2009-20 （英文文））。\n• 税务手续指南 2011-58，2011-50 \nI.R.B.849（位于 IRS.gov/irb/\n2011-50_IRB#RP-2011-58 （英文文））。\n如果您具备资格使用税务手续指南 2009-20\n（经税务手续指南 2011-58 修订），并且您选\n择依据指南中的程序行事，则请首先填写表格\n4684 第 C 节，确定在第 B 节第 28 行输入的金\nCAUTION\n!\n额。略过第 19 行至第 27 行，但是您必须填写\n第 B 节第 29 行至第 39 行（若适用）。表格\n4684 第 C 节替代税务手续指南 2009-20 附件 \nA。您无需填写附件 A。若要了解更多信息，参\n见上述税收裁决和税务手续指南，以及表格\n4684 说明。\n如果您选择不使用税务手续指南 2009-20\n（经税务手续指南 2011-58 修订），您可以填\n写第 B 节第 19 行至第 39 行（如适用）索赔盗\n窃损失。\n请注意，2018 年至 2025 年纳税年度的个人\n使用财产限制不适用于创收财产损失，例如，庞\n氏投资计划的损失。\n存款损失\n银行、信用社或其他财务状况变得资不抵债或破\n产时，发生存款损失。如果您发生此类损失，您\n可以选择以下一种方式来扣减损失。\n• 作为意外事故损失（损失程度不超过您的\n个人意外事故收益）。\n• 作为非商业坏账。\n您不能再申请任何其他分项扣减，包括\n在资不抵债或破产金融机构存款的普通\n损失扣减。\n意外事故损失。您可以选择扣除存款损失，作\n为任何一年的意外损失，您可以合理估计该年您\n在某个资不抵债或破产金融机构的损失。通常，\n在您提交该年度申报表上作出上述选择，该选择\n适用于该特殊财务状况下，该年存款的所有损\n失。如果您将损失视为意外事故损失，您就不能\n在该损失变得无价值时，将该损失相同的金额视\n为非商业坏账。但是，您可以对以下任何金额的\n损失采取非商业坏账扣除：超出您扣除的意外事\n故或普通损失的估计金额。一旦您作出选择，在\n未经 IRS 许可的情况下就不能予以变更。\n意外事故损失限制。如果您是个人，个人使\n用财产的意外事故损失只有在由联邦政府宣布的\n灾难造成的损失才可扣减。如果您有个人意外事\n故收益，则限制将个人意外事故和盗窃损失扣减\n额限于联邦意外事故损失的规制之例外情形适\n用。因为存款损失不属于联邦政府宣布的灾难，\n所以您只能在存款损失不超过您的个人意外事故\n收益的情况下，将存款损失作为个人意外事故损\n失予以扣除。\n非商业坏账。如果您不选择为抵消收益目的，\n将该损失作为意外事故损失予以申索，则您必须\n等到实际损失确定的年度，并作为该年度非商业\n坏账，扣减该损失。\n如何报告。您对存款损失选择的扣减方法决定\n您如何报告损失。参见表表 1。\n更多信息。若要了解更多信息，参见第 550 号\n刊物中资不抵债或破产金融机构中存款。\n失而复得扣减的损失。如果您在上年度失而复\n得您作为损失扣减的额金额，您必须将失而复得\n的金额纳入失而复得年度的收入中。如果原始扣\n减额任何部分未在上年度减少您的税收，您不必\n将该部分失而复得款项纳入您的收入。若要了解\nCAUTION\n!\n更多信息，参见第 525 号刊物中失而复得的内\n容。\n损失证据\n若要扣减意外事故损失或盗窃损失，您必须表明\n存在意外事故或盗窃。您还必须能够支持您视为\n扣减额的金额。\n意外事故损失证据。对于意外事故损失，您应\n当能够表明以下所有情况。\n• 您是财产的所有人，或者如果您从别人租\n赁财产，您依据合同向损坏的所有人负\n责。\n• 意外事故的类型（车祸、火灾、风暴等）\n及发生时间。\n• 该损失是意外事故的直接结果。\n• 是否存在合理失而复得预期款项的任何部\n分损失的索赔。\n盗窃损失证明。对于盗窃损失，您应当能够表\n明以下所有情况。\n• 您是财产的所有人。\n• 您的财产被盗。\n• 您发现您的财产丢失的时间。\n• 是否存在合理失而复得预期款项的任何部\n分损失的索赔。\n您必须有证明您的扣减额的记录。如果\n您没有支持您的扣减额实际记录，您可\n以使用其他充分证据支持它。\n计算损失\n若要确定您的意外事故损失或盗窃损失扣减额，\n您必须首先计算您的损失。\n损失金额。使用以下步骤计算您的损失金额。\n1. 确定意外事故或盗窃前您的财产调整后基\n数。\n2. 确定由于意外事故或盗窃，您的财产公平\n市价 (FMV) 降幅。\n3. 使用您在第 (1) 项和第 (2) 项确定的金额中\n较低者，减去您收到的或预期收到的任何\n保险或其他赔偿。\n对于个人使用的财产，使用扣减减限限制（后文予 \n以讨论），确定您的可扣减损失金额。\n获得赔偿。如果您的赔偿超过您的财产调整\n后基数，您就获得收益。即使财产 FMV 的降幅\n低于经调整的基数，情况也是属实。如果您获得\n收益，您就必须缴纳该收益的税收，或者您可以\n延期报告收益。参见下文计算收收益益的内容。\n企业财产或创收财产。如果您有企业财产或\n创收财产，例如租赁财产，并且被盗或完全毁\n坏，则不考虑 FMV 的降幅。您的损失计算如\n下：\n您的财产调整后基数\n减\n任何残值\n减\n您收到的或预期收到的任何保险或其他赔偿\n存货损失。有两种方式可以扣减存货意外事\n故损失或盗窃损失，包括您持有的供出售给客户\n的物品。\nRECORDS\n表 1. 报告存款损失\n如果您选择将损失作为……进行报告\n则在……上报告\n意外事故损失（参见存款的损失下意意外外事故损失限限\n制）\n表格 4684 和附表 A（表格 1040）。\n非商业坏账\n表格 8949 和附表 D（表格 1040）。\n4\n547 号刊物 (2023)\n", "一种方式就是通过适当报告您的期初存货和\n期末存货，通过增加销售货物的成本来扣减损\n失。不得再次将此损失作为意外事故损失或盗窃\n损失来索赔。如果您通过增加销售货物成本来承\n担损失，包括任何保险或从您总收入中获得的其\n他损失赔偿。\n另一种方式是单独扣减损失。如果您单独扣\n减损失，则通过向下调整期初存货或采购，从销\n售货物成本中去除受影响的存货项目。以您收到\n的赔偿减少损失。不将赔偿纳入总收入。如果您\n在年底前未收到赔偿，则在您有有合理失而复得\n预期的情况下，您不能索赔。\n租赁财产。如果您对您租赁的财产的意外事\n故损坏负责，您的损失是您必须支付的维修财产\n的金额减去任何保险或您收到的或预期收到的其\n他赔偿。\n单独计算。通常，如果一次意外事故或盗窃涉\n及一件以上财产，则您必须分别计算每件财产的\n损失。然后合并损失，确定意外事故或盗窃的总\n损失。\n个人使用的不动产除外。在计算个人使用的\n不动产意外事故损失时，整个财产（包括建筑\n物、树木和灌木等的改建物）视为一件物品。使\n用以下数值较小者计算损失。\n• 整个财产 FMV 的降幅。\n• 整个财产的调整后基数。\n参见下文计算扣减减项下的不动产的内容。\n公平市价降幅\n公平市价 (FMV) 是您们双方都未出售或购买财\n产，且双方都知道所有相关事实时，您可以将您\n的财产出售给有意愿买家的价格。\n用于计算意外事故损失或盗窃损失金额的 \nFMV 降幅，是紧接意外事故或盗窃之前和之后\n财产的 FMV 差额。\n被盗财产的 FMV。紧接盗窃后财产的 FMV 被\n视为零，因为您不再拥有该财产。\n示例。几年前，您以面值 150 美元购买银\n元。这就是您的财产调整后基数。您的银元今年\n被盗。就在您的银币被盗前，其 FMV 为 1,000 \n美元，但保险不承保它们。您的盗窃损失为 150 \n美元。\n被盗财产的 FMV。失而复得的财产是您被盗、\n但在后来归还您的财产。如果在您已作出盗窃损\n失扣减后，您的财产失而复得，您必须使用以下\n数值较小者，计算您的损失：财产的调整整后后基数\n数（后文予以解释）或就在财产被盗前时间至\n失而复得时间 FMV 的降幅。使用本金额来重新\n计算您的损失扣减年度的总损失。\n如果您重新计算的损失低于您扣减的损失，\n则通常您必须将差额填报为失而复得年份的收\n入。但是填报差额时，只报告减少您的税收的损\n失金额。若要了解您填报金额相关的信息，参见 \n失而复得的内容。\n计算 FMV 降幅—需要考虑的项目\n若要计算由于意外事故或盗窃导致 FMV 降低，\n您通常需要合格估价。但是，其他衡量指标也可\n用来确定某些降幅。参见下文估价价、清清理或维修\n修费用和特特别程程序序——确确定定意意外外事故损失和盗窃窃\n损失的安安全全港港方方法法。\n估价。估价应当由合格估价师进行。估价用于\n确定紧接意外事故或盗窃之前和之后财产的 \nFMV 差额。估价师必须认识到与意外事故一同\n发生的任何一般市场下降的影响。为了限制对因\n财产损坏导致的实际损失的任何扣减，需要这些\n信息。\n评估股价准确性时，以下若干信息至关重\n要：\n• 估价师在意外事故或盗窃发生前后熟悉您\n的财产。\n• 估价师了解该区域类似财产的销售情况。\n• 估价师了解该区域意外事故的情况。\n• 估价师的估价方法。\n您可使用以下评估方法，来确定您的灾\n难损失金额：您用于获得由于联邦政府\n宣布的灾难而需要的联邦贷款（或联邦\n贷款担保）。若要了解灾难相关的更多信息，参\n见下文 ““灾灾区区损失””的内容。\n清理或维修费用。维修损坏财产的费用不是意\n外事故损失的一部分。意外事故后清理费用亦\n然。但是，如果您满足以下条件，您可以使用意\n外事故后的清理费用或维修费用，作为 FMV 降\n幅的衡量指标。\n• 维修确实已进行。\n• 为了将财产恢复到意外事故前状况，有必\n要进行维修。\n• 维修费用不高。\n• 维修工作只处理损坏部分。\n• 由于维修，所以维修后的财产价值不高于\n意外事故发生前的价值。\n景观。意外事故发生后，将景观恢复到其原\n始状态的费用，可能表明 FMV 下降。您可以通\n过您在以下方面的花费来衡量您的损失。\n• 清除毁坏或损坏的树木和灌木，减去您收\n到的任何残值。\n• 为保护受损树木及灌木采取的修剪及其他\n措施。\n• 为了使财产恢复到意外事故发生前的近似\n价值，有必要重新种植。\n汽车价值。由各汽车组织机构发行的列明汽车\n制造商和型号的书籍，可能有助于计算汽车价\n值。您可以使用书中列明的汽车零售价值，并根\n据里程和汽车状况等因素对零售价值进行修改，\n确定其价值。这些价格不是官方的，但可能有助\n于确定价值，并建议相对价格，以便与您所在区\n域的当前销售量和产品进行比较。如果书中没有\n您的汽车，则通过其他资源确定其价值。经销商\n将您的汽车折价，以旧换新的报价通常并不能衡\n量您的车的真实价值。\n特别程序—确定意外事故损失和盗窃\n损失的安全港方法\n若要计算您的意外事故损失和盗窃损失的金额，\n您通常必须使用合格估价、或您实际维修的费\n用，确定丢失或损坏财产 FMV 实际降低金额。\n但是税务手续指南 2018-08，2018-2 I.R.B.286 \n中的特别安全港方法，允许您用其他方法确定\nFMV 的降幅。\n如果您是个人，个人使用财产的意外事\n故损失只有在由联邦政府宣布的灾难造\n成的损失才可扣减。如果您有个人意外\n事故收益，则限制将个人意外事故损失和盗窃损\n失扣减额规制之例外情形适用。在此情况下，您\n可以扣减非联邦政府宣布的灾难造成的个人意外\n事故损失，使其不超过您的个人意外事故收益。\n通常确定意外事故损失和盗窃损失的特别程\n序。税务手续指南 \n2018-08, \n2018-2 \nI.R.B.286\n，\n位\n于\n \nIRS.gov/irb/\n2018-02_IRB#RP-2018-08 （英文文），规定安全\n港方法，您可以用来计算您在个人使用居住房地\nTIP\nCAUTION\n!\n产和个人财产方面的意外事故损失和盗窃损失金\n额。如果您具备资格并使用税务手续指南 \n2018-08 中描述的安全港方法，IRS 不会质疑您\n的决定。在税务手续指南 2018-08 中描述的安\n全港方法的使用并非强制性的。\n个人使用住宅不动产的安全港方法。个人使用\n的住宅不动产通常是由遭受意外事故损失的个人\n拥有的不动产（包括改建物）并包含至少一个个\n人住宅。如果个人住宅的任何部分用作出租财产\n或包含用于贸易、业务或为谋利而进行的交易的\n家庭办公室，则不包括个人住宅。若要了解详\n情，参见税务手续指南 2018-08。\n以下是通过税务手续指南 2018-08 的个人使\n用住宅不动产的安全港方法。\n• 预估维修费用方法。\n• 最低减让方法。\n• 保险方法。\n• 联邦政府宣布的灾难处理方法——承包商\n安全港。\n• 联邦宣布的灾难方法——灾难贷款评估。\n预估维修费用方法。预估维修费用安全港估\n算法，允许您使用由独立的持有执照承包商编制\n的两项维修估算值中较小的一项，来计算您个人\n使用的住宅不动产的 FMV 的降幅。估算值必须\n详细列明为使您的财产恢复到事故发生前状态所\n需的各项费用。估算维修费用安全港方法限于 \n20,000 美元以下意外事故损失。\n最低减让方法。最低安全港方法允许您，根\n据将您的财产恢复到紧接意外事故前状态所需维\n修费用书面诚信估算结果，计算您的个人使用住\n宅不动产 FMV 的下降幅度。您必须保存表明如\n何估算您的损失金额的文件。意外事故损失为 \n5,000 美元以下的，可以使用最低安全港方法。\n保险方法。保险安全港方法允许您，基于您\n的房屋拥有人或洪水保险公司编制的报告中估算\n的损失，计算您的个人使用住宅不动产 FMV 的\n下降幅度。这些报告必须列明您因财产损坏或毁\n坏而遭受的估算损失。\n联邦政府宣布的灾难处理方法——承包商安\n全港。如果损失发生在灾区，并且是由于联邦\n政府宣布的灾难引起的，则您可以使用承包商安\n全港方法或灾难贷款评估方法。根据承包商安全\n港法，您可以使用由独立和许可承包商编制的合\n同中规定的维修合同价格，确定您的个人使用住\n宅不动产 FMV 的下降幅度。除非您受您与承包\n商签署的具有约束力的合同规限，其中列明将的\n的个人使用住宅不动产恢复到紧接意外事故发生\n前的状态所需的明细费用。\n联邦宣布的灾难方法——灾难贷款评估。根\n据灾难贷款评估安全港方法，您可以使用编制的\n评估结果，从确定您因联邦政府宣布的灾难蒙受\n的估算损失的联邦政府，获取联邦资金贷款或贷\n款担保，确定您的个人使用住宅不动产 FMV 的\n下降幅度。\n个人物品安全港方法。个人物品通常包括遭受\n意外事故损失或盗窃损失的个人拥有的有形个人\n财产，如果这些财产未用于贸易或业务。个人物\n品不包括随时间推移保值或增值的物品，也不包\n括某些其他类型财产。若要了解详情，参见税务\n手续指南 2018-08。个人物品安全港方法是最低\n方法和联邦政府宣布的灾难的置换成本安全港方\n法。\n最低方法。根据最低方法，您可以对您的个\n人物品 FMV 降幅作出诚信估算。您必须保存描\n述您的受影响个人物品以及您估算损失方法的记\n录。此方法仅限于 5,000 美元以下损失。\n联邦政府宣布的灾难的置换成本安全港方\n法。联邦政府宣布的灾难的置换成本安全港方\n547 号刊物 (2023)\n5\n", "法允许您确定您在灾区个人物品在紧接联邦政府\n宣布的灾难前的 FMV，计算您的意外事故损失\n或盗窃损失的金额。如使用置换成本安全港方\n法，您必须确定以下成本：用新物品替换您的个\n人物品；然后以您拥有个人物品的每年 10% 降\n低该成本金额。参见税务手续指南 2018-08 中\n个人物品评估表。如果您选择使用置换成本安全\n港方法，则您必须将该方法用于您的所有个人物\n品，但税务手续指南 2018-08 中确定的某些例\n外情况除外。\n每一种安全港方法都有附加规则和例外情\n形。若要了解附加信息，参见税务手续指南 \n2018-08。\n降低安全港损失金额。通过安全港方法确定的\n损失必须由第三方提供的任何免费维修（例如，\n志愿者或通过捐赠完成的工作）的价值来降低。\n此外，通过任何保险金额、或收到的其他报酬来\n降低您的损失。\n在表格 4684 报告您的要求。将声明您使用税\n务手续指南 2018-08 来确定您的意外事故损失\n金额的声明，附于表格 4684。将使用的具体安\n全港方法纳入其中。填写表格 4684，不要将金\n额输入每项财产的第 5 行或第 6 行。相反，在\n第 7 行输入根据相关安全港方法确定的 FMV 降\n幅。\n关于哈维飓风、艾尔玛飓风和玛丽亚飓\n风造成的损失，请参见税务手续指南 \n2018-09, 2018-2 I.R.B. 290, \n位于 \nIRS.gov/irb/2018-02_IRB#RP-2018-09 \n（英文\n文）, 提供成本指数安全港方法。\n计算 FMV 降幅—无需考虑的项目\n尝试确定您的财产 FMV 降幅时，您不应当考虑\n以下项目。\n保护费用。保护您的财产免受意外事故或盗窃\n的费用，不是意外事故损失或盗窃损失的一部\n分。您在保险或用板围住房屋防止暴风雨方面的\n花费金额，不是您的损失的一部分。如果财产是\n企业财产，则这些费用作为免赔营业费用。\n如果您对您的财产进行永久改进，保护其免\n受意外事故或盗窃，则将这些改进的成本加到您\n的财产基数上。例如修建防洪堤坝的成本。\n例外情況。您不能通过您就符合条件的减灾\n款（在下文 ““灾灾区区损失””予以以讨论）作出出的任\n何开支支，来增增加加您您的财产基数数，也不能能作为营业\n费用扣除除该等开支支。\n相关支出。由于意外事故或盗窃产生的附带费\n用，如个人受伤治疗费用、临时住房费用或租车\n费用，都不包括在意外事故损失或盗窃损失中。\n但是，如果损坏或被盗财产是企业财产，则可作\n为免赔营业费用。\n置换成本。置换被盗或毁坏财产的成本不包括\n在意外事故损失或盗窃损失内。\n示例。您 4 年前花 300 美元买了一把新椅\n子。4 月，洪水毁坏这把椅子。您估算要花费 \n500 美元更换它。如果您在洪水前将这把椅子卖\n出，您估计只能卖 100 美元，因为椅子买来有 4 \n年了。这把椅子没有保险。您的损失为 100 美\n元，即洪水前这把椅子的 FMV。而不是 500 美\n元的置换成本。\n情感价值。确定您的损失时不要考虑情感价\n值。如果全家福、祖传遗物或纪念品被损坏、毁\n坏或被盗，您必须根据其 FMV 来确定您的损\n失，并受您的财产调整基数限制。\nTIP\n灾区内或附近财产的市值下降。因为您的财产\n在遭受或可能再次遭受意外事故地区或附近导致\n其价值下降，不应纳入考虑。您的财产只有遭受\n实际意外事故损坏才算损失。但是，如果您家在\n联邦政府宣布的灾区内，参见下文 “ “灾灾区区损\n失””予以以讨论）作出出的任何开支支，来增增加加您您的财\n产基数数，也不能能作为营业费用扣除除该等开支支的内\n容。\n照片和估价费用。意外事故发生后照片有助于\n确定财产发生损坏后的状况和价值。展示维修、\n修复或更换后房屋状况的照片也会有帮助。\n估价用于计算由于意外事故或盗窃导致 FMV \n下降情况。参见上文估价价，该内容载于计算 \nFMV 降幅—需要考虑的项目，了解有关估价的\n信息。\n用作由于意外事故导致财产损坏的价值和状\n况证据的照片和估价成本，不包含在损失内。这\n些成本是确定您的纳税义务的费用。2018 年至\n2025 纳税年度，这些成本不能再作为其他分项\n扣除额。\n调整后基数\n对您拥有的资产的投资衡量指标是财产的基数。\n对于您购买的财产，您的基数通常是您花费的财\n产成本。对于您通过其他方式获得的财产，例\n如，继承、作为礼物接受或通过免税交易获得的\n财产，您必须用另一种方式计算您的的基数，详\n见第 551 号刊物的解释。\n继承的财产和第 1022 节的选择。如果您从\n2010 年去世的某人那里继承了财产，并且死者\n遗产的执行人使用 8939 表进行了第 1022 节的\n选择，从死者处获得的财产的基数增加的分配，\n则适用关于基数的特殊规则。\n2010 年去世的死者的遗产执行人可以选择对\n从死者处获得的财产适用修正后的结转基数处\n理。\n有关第 1022 节选择的更多详细信息，请参\n阅通知 2011-66、2011-35 I.R.B. 184，可在 \nIRS.gov/irb/2011-35_IRB#NOT-2011-66 (英文文)\n获取得。关于第 1022 节规定的可选安全港指\n南，请参阅税务手续指南 2011-41、2011-35 \nI.R.B. \n188\n，\n可\n在\n \nIRS.gov/irb/\n2011-35_IRB#RP-2011-41 (英文文)获取。\n对基数调整。您拥有财产时，会发生变更您的\n基数的各种活动。增建或永久改善财产等一些活\n动可提高基数。较早意外事故损失和折旧扣除等\n其他活动可降低基数。在基数上增加数额，从基\n数上减少数额，就是您调整后基数的结果。参见 \n第 551 号刊物，了解关于计算您的财产基数的\n更多信息。\n保险和其他赔偿\n如果您收到保险或其他类型的赔偿，您计算损失\n时，必须减去赔偿。如果您获得赔偿，您就没有\n意外事故损失或盗窃损失。\n如果在意外事故发生的当年，有人提出索\n赔，而且有合理失而复得希望，则您合理确定是\n否会收到赔偿之前，损失不再持续。如果您希望\n赔偿您的部分或全部损失，您必须在计算损失时\n减去预期赔偿。即使您在后一个纳税年度前未收\n到款项，您也必须扣除您的损失。参见下文扣除\n除损失后后收收到到的赔偿的内容。\n未提出索赔。如果您的财产有保险承保，您应\n该及时就您的损失向保险公司提出索赔。如果您\n未提交保险索赔，您就不能扣除未收回作为意外\n事故损失或盗窃损失的全部金额，只有您的保险\n单未承保的部分损失是免赔的。\n通常，保险未承保的部分损失（例如，免赔\n损失）不受本条规则规限。\n示例。您的汽车保险单包括免赔额 1,000 美\n元的综合险。因为您的保险未承保暴风雨造成的\n前 1,000 美元损害，这 1,000 美元属于免赔额\n（受下文讨论的 100 美美元以及 10% 规则规\n限。即使您不提交索赔，由于您的保险单不会\n赔偿您免赔部分，情况也属实。\n赔偿类型\n最常见类型的赔偿是您的被盗或损坏财产的保险\n款项。其他类型赔偿在下文予以讨论。也参见 \n表格 4684 说明。\n雇主晋级灾难基金。如果您从您的雇主的紧急\n灾难基金中收到资金，您必须用这笔资金来修复\n或替换您申请意外事故损失扣除，您必须在计算\n意外事故损失扣除时考虑这笔资金。只考虑您用\n来替换被毁坏或损坏的财产的金额。\n示例。您的家被龙卷风严重损坏。保险公司\n为您理赔后，您的损失为 10,000 美元。您的雇\n主为员工设立救灾基金。从该基金获得资金的员\n工必须用其来修复或更换他们被损坏或毁坏的财\n产。您从基金收到 4,000 美元，将整笔款项用于\n维修您的房屋。计算您的意外事故损失时，您必\n须从您的未赔偿损失（10,000 美元）中减去您\n从雇主的基金收到 4,000 美元。您在应用扣除除限\n限制（后文予以讨论）前的意外事故损失为 \n6,000 美元。\n现金礼物。如果您作为灾难受害者收到不包括\n收入内的现金礼物，并且未限制您如何使用这笔\n资金，您不得利用这些不受限制的现金礼物扣除\n您的意外事故损失。即使您用这笔资金支付灾难\n中损坏的财产的维修费，上述规定也适用。\n示例。您的房屋被飓风损坏。亲戚和邻居给\n您的不包括在您的收入内的现金礼物。您用现金\n礼物的一部分支付房屋维修费。对于您如何使用\n现金礼物并无任何限制。现金礼物是不包括在收\n入内的礼物，因此，您收到并用于维修您的房屋\n的资金，不能扣除您的损坏房屋的意外事故损\n失。\n生活费保险赔付款。以下任何情况下，您都不\n能用您收到的用于承保生活费用的保险赔付款，\n来减少您的意外事故损失。\n• 由于意外事故，您不能使用您的主要房\n屋。\n• 由于意外事故或意外事故维修，政府机构\n不允许您进入您的主要房屋。\n纳入收入。如果这些保险赔付款超过您的生\n活费用临时上涨金额，您必须将超额部分纳入您\n的收入。在附表 1（表格 1040）第 8z 行填报本\n金额。但是，如果意外事故发生在联邦政府宣布\n的灾区，则这些保险赔付款无需缴税。参见下文合\n合格格救救灾灾款款项该内容载于 “灾区损失”予以讨\n论）作出的任何开支，来增加您的财产基数，也\n不能作为营业费用扣除该等开支。\n生活费用临时上涨金额是指在您不能使用您\n的房屋期间，您和家人的实际生活费用与正常生\n活费用之间的差额。实际生活费用是指因失去主\n要房屋发生的合理必要的费用。通常，这些费用\n包括您就以下方面支付的金额。\n• 租赁合适的住房。\n• 交通。\n• 食物。\n• 公用事业。\n6\n547 号刊物 (2023)\n", "• 其他服务。\n正常生活费用包括您本来发生但不是因为意外事\n故或意外事故威胁发生的费用。\n示例。由于飓风，您搬出您的公寓一个月，\n搬到汽车旅馆。您通常每月支付 525 美元租\n金。搬出公寓的当月未向您收取任何费用。您本\n月汽车旅馆租金为 1,200 美元。您通常每月支付 \n200 美元伙食费。您居住在汽车旅馆的一个月的\n伙食费为 400 美元。您从您的保险公司收到\n1,100 美元，用来支付您的生活费用。您确定您\n必须包含在收入中的款项如下。\n1. 生活费保险赔付款. . . . . . . . . . . . . . .\n1,100 美元\n2. 您由于飓风，不能使用您的\n房屋一个月期间的实际费\n用. . . . . . . . . . . . . . . . . . . . . .\n 1,600 \n美元\n3. 正常生活费. . . . . . . . . . . . . .\n725 美\n元\n4. 生活费临时增长额：从第 2 行减去\n第 3 行所列金额. . . . . . . . . . . . . . . . .\n875 \n美元\n5. 可包含在收入中的赔付款金额：从 \n第 1 行减去第 4 行所列金额. . . . . . .\n225 \n美元\n含税年度在您重新使用主要房屋那一年，或\n者晚些时候，在您收到保险赔付款那一年，您的\n收入中包括保险赔付款的应税部分。\n示例。您的主要房屋在 2021 年 6 月被龙卷\n风摧毁。2022 年 11 月，您重新使用您的房\n屋。您在 2021 年和 2022 年收到的保险金比在\n那些年的生活费的临时增加金额多 1,500 美元。\n您在 2022 年表格 1040 中将本金额纳入收入。\n如果在 2023 年，您收到进一步款项来支付您在 \n2021 年和 2022 年的生活费用，您必须在 2023 \n年表格 1040 或表格 1040-SR 中将这些款项纳入\n收入。\n救灾。您收到的食物、医疗用品和其他形式的\n援助不会减少您的意外事故损失，除非它们是损\n失或毁坏财产的替代品。\n由于联邦政府宣布的灾难，您发生费\n用，对此您收到的合格救灾款项，不向\n您征收所得税。若要了解更多信息，参\n见合合格格救救灾灾款款项该内容载于下文 “灾区损失”\n予以讨论）作出的任何开支，来增加您的财产基\n数，也不能作为营业费用扣除该等开支的内容。\n灾难失业帮助付款是应纳税的失业补助。\n通常，根据《斯塔福德法》收到的救灾拨\n款，不纳入您的收入。参见下文联邦救救灾灾拨款\n款，该内容载于意外事故灾区。\n贷款收益。不要通过贷款收益来减少您的意外\n事故损失，您用贷款收益来修复或替换您申请意\n外事故损失扣除的财产。如果您有一笔联邦贷款\n被取消（免除债务），参见下文取取消联邦贷款\n款，该内容载于 “灾区损失”予以讨论）作出\n的任何开支，来增加您的财产基数，也不能作为\n营业费用扣除该等开支。\n扣除损失后收到的赔偿\n如果您使用您期望的赔偿金额计算您的意外事故\n损失或盗窃损失，您必须调整您获得实际赔偿纳\n税年度的报税表。本节解释您必须作出的调整。\n如果您为维修恶化混凝土地基对个人住\n宅造成的损坏而支付了款项，并在原始\n或修改过的联邦个人所得税纳税申报表\n上申报扣减，并且康涅狄格地基解决方案赔偿公\n司 (CFSIC) 已向您（或向代表您的承包商）支付\n款项，则您必须将一些或部分付款纳入您的总收\n入。参见公告 2020-5, 2020-19 I.R.B.796（位于 \nIRS.gov/irb/2020-19_IRB#ANN-2020-5 \n（英文\n文））。\n实际赔偿低于预期。如果您后来得到的赔偿低\n于预期，将该差额作为损失，连同其他损失（如\nTIP\nCAUTION\n!\n有）纳入您可以合理预期没有更多赔偿年度的报\n税表中。\n示例。您的私家车在 2022 年与另一辆车相\n撞毁坏时的 FMV 是 2,000 美元。这起事故适用\n于另一位司机的疏忽造成的。2022 年底，另一\n辆车的车主可能赔偿您的全部损失。您在 2022 \n年没有可扣除损失。\n2023 年 1 月，法院判决另一辆车的车主赔偿\n您 2,000 美元。但是，在 7 月，很明显您无法从\n另一位司机收到任何款项。2023 年，您可以扣\n除通过应用扣除除限限制（后文予以讨论）计算的\n损失（不得超过您 2023 年个人意外事故收\n益）。\n实际赔偿高于预期。如果您后来收到比您的预\n期高的赔偿金额，在申请扣除损失后，您必须将\n额外的赔偿金额纳入您收到其的年度的收入中。\n但是，如果原始扣除额的任何部分未在上年度减\n少您的税收，则不必将该部分赔偿金额纳入您的\n收入。您不需要重新计算申请扣除年度的税收。\n参见下文失而复得该内容载于第 525 刊物，查\n明有多少额外赔偿纳入收入中。\n示例。 2022 年，联邦政府宣布为灾难的一\n场飓风毁坏您的摩托艇。您的损失为 3,000 美\n元，您估计您的保险可以赔付 2,500 美元。您没\n有在 2022 年的报税表中逐项列出扣除额，也没\n有根据损失额增加您的标准扣除额。保险公司赔\n偿您的损失时，您无需将任何报酬填报为收入。\n因为您未在 2022 年报税表中扣除损失，所以即\n使是全额 3,000 美元，也是如此。该损失不减少\n您的税。\n如果您收到的赔偿总额超过您对毁坏或\n被盗财产的调整基数，您将从意外事故\n或盗窃中获得收益。如果您已经为损失\n作出扣除，而您在下一年度获得赔偿，则您必须\n将该收益纳入下一年度的收入中。将收益作为普\n通收入计算在内，最高为您在上一年度税收扣除\n额。您可以推迟报告任何剩余收益，详见下文推\n推迟收收益益的内容。\nCAUTION\n!\n表 2. 个人使用财产扣除限制规则\n100 美元规则 \n10% 规则\n一般适用\n计算扣除额时，您必须把每次意外事故损失或\n盗窃损失减少 100 美元。您计算您的损失金额\n后，本规则适用于个人使用的财产。\n您必须将由联邦政府宣布的灾难造成的总意外事\n故损失或盗窃损失减少到您经调整总收入 (AGI) \n的 10%。每项损失减少 100 美元（100 美元规\n则）后，本规则适用于个人使用的财产。\n单一事件\n即使许多项财产受到影响，也只运用本规则一\n次。\n即使许多项财产受到影响，也只运用本规则一\n次。\n超过一项事件\n适用于每一项事件的损失。\n适用于所有联邦政府宣布的灾难造成的损失总\n额。\n多人 ——\n损失源于同一个事件\n (已婚联合报税除外)\n单独适用于每个人。\n单独适用于每个人。\n已婚配偶 ——\n 损失源于\n 同一个事件\n提交\n共同\n报税表\n如同一个人适用\n如同一个人适用\n提交\n单独的\n报税表\n单独适用于每个配偶。\n单独适用于每个配偶。\n超过一位所有人\n(已婚联合报税除外)\n单独适用于共有财产的每个所有人。\n单独适用于共有财产的每个所有人。\n 具具备资格格的灾灾难损失计算扣除额时，必须扣除 500 美元。参见下文 ““灾灾区区损失””予以以讨论）作出出的任何开支支，来增增加加您您的财产基数数，也不能能作为营业费用扣除除该\n等开支支了解详情。\n** 10% 规则不适用于具具备资格格的灾灾难损失。参见下文 ““灾灾区区损失””予以以讨论）作出出的任何开支支，来增增加加您您的财产基数数，也不能能作为营业费用扣除除该等开支支了解详\n情。\n547 号刊物 (2023)\n7\n", "实际赔偿等于预期。如果您后来恰好收到您预\n期得到的赔偿，您不必将任何赔偿纳入您的收\n入，也不能扣除任何附加损失。\n示例。 2023 年 12 月，您的私家车在联邦\n政府宣布为灾难的洪水中损坏。车辆维修费为 \n950 美元。您有 100 美元的免赔综合险。您的\n保险公司同意赔偿您损坏的剩余部分。因为您希\n望从保险公司获得赔偿，所以您在 2023 年没有\n意外事故损失扣除额。\n由于 100 美元规则，您不等扣除您作为免赔\n额支付的 100 美元。您在 2024 年从保险公司收\n到 850 美元后，无需将该款项填报为收入。\n扣除限制\n您计算出您的意外事故损失或盗窃损失后，您必\n须计算出您可以扣除多少损失。\n个人使用财产的意外事故损失和盗窃损失扣\n除额有限。2018 年至 2025 纳税年度，个人意\n外事故损失和盗窃损失，只能在由联邦政府宣布\n的灾难造成的损失范围内扣减。由联邦政府宣布\n的灾难造成的个人意外事故损失和盗窃损失，受\n下文讨论的 100 美元/意外事故和 10% 规则规\n限。100 美元和 10% 规则摘要也可见表表 2。\n如果您在纳税年度有个人意外事故收益，上\n述规则的例外情形适用，即将个人意外事故和盗\n窃损失的扣除额限制在由于联邦宣布的灾难的损\n失上。在此情况下，您可以通过不属于联邦政府\n宣布的灾难的任何意外事故损失，减少您的个人\n意外事故收益。使用任何超额收益来减少因联邦\n政府宣布的灾难导致的损失。10% 规则适用于\n存在的任何联邦灾难损失。\n企业财产和创收财产损失不受此等规则规\n限。但是，如果您的意外事故损失或盗窃损失涉\n及您用作业务或租出的房屋，您的可扣除损失有\n限。参见下文第 B 节表格 4684 说明。如果意外\n事故损失或盗窃损失涉及被动活动中使用的财\n产，参见表格 8582“ 被动活动损失限制”和其\n说明。\n100 美元规则\n在您计算您个人使用的财产个个人人使用的财产的意\n意外外事故损失或盗窃窃损失后后，（下文予以讨\n论），您必须从损失中减去 100 美元。此扣除\n额适用于每项总意外事故损失或盗窃损失，包括\n不属于联邦政府宣布的灾难的那些损失，使用这\n些损失扣除您的个人意外事故收益。有多少项财\n产涉及某一事件，这无关紧要。只扣减 100 美\n元。\n示例。您的车辆有750 美元的免赔碰撞\n险。车辆在在一次碰撞中损坏。保险公司向您支\n付减去 750 美元免赔额的赔偿款。意外事故损\n失金额仅根据免赔额计算。由于个人使用的财产\n意外事故损失的首笔 100 美元不属于免赔额，\n所以意外事故损失为 650 美元（750-100 美\n元）。\n具备资格的灾难损失必须减去 500 美\n元。参见下文灾灾区区损失，了解详情。\n单一事件。通常，起源上密切相关的事件造成\n单一意外事故。当损害是由两个或两个以上密切\n相关的原因造成的，例如同一场风暴造成的风灾\n和洪灾，则为单一意外事故。单次意外事故可能\n损坏两项以上财产，例如龙卷风，损坏您的房屋\n和您停在私家车道上的车辆的。\nCAUTION\n!\n示例 1。龙卷风损坏您的游船。您在风暴中\n还丢失一些划船设备。您在船舶和设备方面损失\n分别为 5,000 美元和 1,200 美元。您的保险公司\n赔偿您 4,500 美元的船舶损失。您的设备未投保\n险。您的意外事故损失是由于单次事件造成的，\n100 美元规则适用一次。您在应用 10% 规则以\n前，计算您的损失（后文予以讨论），详见下\n文。\n船舶\n设备\n1. 损失 . . . . . . . . . . . . .\n5,000 美元1,200 美元\n2. 减去保险. . . . . . . . . .\n4,500 美元\n-0-\n3. 赔偿后损失. . . . . . . .\n500 美\n元1,200 美元\n4. 总损失. . . . . . . . . . . . . . . . . . . . 1,700 美元\n5. 减去 100 美元. . . . . . . . . . . . .\n100 美元\n6. 10% 规则前损失.1,600 美元\n示例 2。一月份，窃贼闯入您家，投资一枚\n戒指和一件皮大衣。您的介质和大衣分别损失 \n200 美元和 700 美元。这是一起盗窃案。100 美\n元规则适用于总 900 美元损失。\n示例 3。 10 月，飓风将您的屋顶吹走。飓\n风引起的洪水进一步损坏您的房子，毁坏您的家\n具和私家车。这被视为是单次意外事故。100 美\n元规则适用于您由于洪水和暴风造成的总损失。\n超过一项损失。如果您在您的纳税年度遭遇超\n过一项意外事故损失或盗窃损失，您必须每次损\n失减去 100 美元。\n示例。 1 月，您的私家车在一场暴风雨中损\n坏。您的保险赔偿后损失为 75 美元。2 月，您\n的车在另一场暴风雨中损坏。这次您在保险赔偿\n后损失为 90 美元。100 美元规则适用于每次分\n别意外事故损失。因为两场暴风雨中任何一场都\n未造成超过 100 美元的损失，您无权就这些暴\n风雨进行扣除。\n超过一个人。如果两个以上个人（提交共同报\n税表的配偶除外）发生同一意外事故或盗窃，\n100 美元规则分别适用于每个人。\n示例。飓风损坏您的房屋，也损坏您的宾客\n的个人财产。您必须将您的损失扣除 100 美\n元。您的宾客必须将其损失扣除 100 美元。\n已婚纳税人。如果您和配偶提交共同报税\n表，运用 100 美元规则时，您们被视为一个\n人。无论您们是共同还是分别拥有财产，都无关\n紧要。\n如果您和配偶遭遇意外事故损失或盗窃损\n失，您们提交分别的报税表，则您们必须分别从\n损失中扣除 100 美元。即使您们共同拥有财\n产，也是如此。如果一位配偶拥有财产，则只有\n该配偶可以在分别报税表上申请损失扣除。\n如果您们完全作为租户拥有的财产发生意外\n事故损失或盗窃损失，您们分别在分别报税表\n上，计算仅一半损失的扣除额。您们都不可以在\n分别报税表上计算全部损失的扣除额。您们必须\n分别从损失中扣除 100 美元。\n超过一个所有人。如果两个以上个人（提交共\n同报税表的配偶除外）共同拥有的财产发生损\n失，100 美元规则分别适用于每个人。例如，如\n果两姐妹一同住在共同拥有的房屋，她们的房屋\n发生意外事故损失，100 美元规则分别适用于每\n个姐妹。\n10% 规则\n您必须从从您的联邦总意外事故损失中扣除您的 \nAGI 的 10%。从每项损失扣除 100 美元后，适\n用于本规则。若要了解更多信息，参见表格\n4684 说明。如果您因意外事故或盗窃获得收益\n和遭到损失，参见本讨论下文中的收收益益和损\n失。\n示例。 9 月，您的房屋被联邦政府宣布的灾\n难的热带风暴损坏。您的保险赔偿后损失为 \n2,000 美元。您遭受损失当年的 AGI 为 29,500 \n美元。计算您的如下意外事故损失。\n1. 保险理赔后损失. . . . . . . . . . . . . .\n2,000 美元\n2. 减去 100 美元. . . . . . . . . . . . . . . .\n100 美\n元\n3. 100 美元规则后损失. . . . . . . . . .\n1,900 美元\n4. 减去 29,500 AGI 的 10% . . . . . . .\n2,950 美元\n5. 意外事故损失扣除额. . . . . . .\n-0- 美元\n因为您的损失（1,900 美元）低于您 AGI 的 \n10%（2,950 美元）。\n10% 规则不适用于具备资格的灾难损\n失。参见下文灾灾区区损失，了解详情。\n超过一项损失。如果您在您的纳税年度遭遇超\n过一项意外事故损失或盗窃损失，从每项损失中\n减去任何赔偿和 100 美元。然后您必须从从您\n的联邦总意外事故损失中扣除您的 AGI 的 \n10%。\n示例。 3 月，您的车辆在联邦政府宣布为灾\n难的洪水中毁坏。您的车未投保险，因此您不未\n收到任何保险赔偿。您的车辆损失为 1,800 美\n元。11 月，也被联邦政府宣布为灾难的另一场\n洪水，损坏您的地下室，完全毁坏您的家具、洗\n衣机、烘干机和您储藏在此的其他物品。您从保\n险公司获得赔偿后，您的地下室物品损失为 \n2,100 美元。洪水发生当年您的 AGI 为 25,000 \n美元。您计算您的如下意外事故损失扣除额。\n车辆\n地下室\n1. 损失. . . . . . . . . . . . . .\n1,800 美元2,100 美元\n2. 每次事故减去 100 \n美元. . . . . . . . . . . . . .\n100 美\n元\n100 美元\n3. 100 美元规则后损\n失. . . . . . . . . . . . . . . .\n1,700 美元2,000 美元\n4. 总损失. . . . . . . . . . . . . . . . . . . . 3,700 美元\n5. 减去 25,000 AGI 的 10% . . . . . 2,500 美元\n6. 意外事故损失扣除额. . . . . . 1,200 美元\n已婚纳税人。如果您和配偶提交共同报税表，\n运用 10% 美元规则时，您们被视为一个人。如\n果您们是共同或者分别拥有财产，都无关紧要。\n如果您们提交分别报税表，10% 规则适用于\n申请损失的每份申报表。\n超过一个所有人。如果两个以上个人（提交共\n同报税表的配偶除外）共同拥有的财产发生损\n失，10% 规则分别适用于每个人。\n收益和损失。如果您有意外事故收益或盗窃收\n益以及个人使用财产的损失，您将总收益与总损\n失进行对比。在将每项损失减去任何赔偿和 100 \n美元后，但在您将联邦意外事故损失减去您的 \nAGI 的 10% 之前，进行上述操作。\nCAUTION\n!\n8\n547 号刊物 (2023)\n", "意外事故收益或盗窃收益不包括您选择\n推迟的收益。参见下文推推迟收收益益的内\n容。\n损失大于收益。如果您的损失超过您确认的\n收益，从损失中减去收益，并将结果减去您 AGI \n的 10%。剩余部分（如有）是个人使用财产的\n免税损失。\n如果您的损失不属于联邦政府宣布的灾难，\n参见表格 4684 说明第 14 行的内容。不属于联\n邦政府宣布为灾难的损失，只能用于抵消收益。\n如果您遭受具备资格的灾难损失，参见表格\n4684 说明第 15 行了解详情。\n示例。您的盗窃损失在扣除赔偿和 100 美\n元后为 2,700 美元。您的意外事故收益为 700 \n美元。因为您的盗窃损失不属于联邦政府宣布的\n灾难，所以您只能用 700 美元的损失抵消 700 \n美元意外事故收益。\n收益大于损失。如果您确认的收益大于您的\n损失，从您的收益中减去您的损失。差额视为资\n本收益，必须在附表 D（表格 1040）中予以填\n报。10% 规则不适用于您的收益。如果您的损\n失不属于联邦政府宣布的灾难，参见表格 4684 \n说明第 14 行的内容。\n示例。您的盗窃损失在扣除赔偿和 100 美\n元后为 600 美元。您的意外事故收益为 1,600 \n美元。因为您的收益大于损失，您必须在附表\nD（表格 1040）填报 1,000 美元净收益（1,600 \n− 600 美元）。\n更多信息。若要了解如何计算已确认收益的\n信息，参见下文计算收收益益的内容。\n计算扣除额\n通常，您必须针对被盗、损坏或毁坏的每个物\n品，分别计算您的损失。但是，特别规则适用于\n您拥有的用于个人用途的不动产。\n不动产。计算您拥有的用于个人用途不动产损\n失时，所有修缮建筑（例如，楼房和观赏树木和\n修缮建筑所在土地）都要考虑在内。\n示例 1。 6 月，一场龙卷风毁坏您的湖畔别\n墅，几年前建造该别墅成本为 144,800 美元\n（包括 14,500 美元的土地）。（您的土地未受\n损。）这是您当年唯一的意外事故损失或盗窃\n损失。紧接龙卷风之前的财产 FMV 为 180,000 \n美元（别墅 145,000 美元，土地 35,000 美\n元）。紧接龙卷风之后的 FMV 为 35,000（土地\n的价值）。您从保险公司收到 130,000 美元。\n龙卷风发生当年您的 AGI 为 80,000 美元。您按\n以下方式计算的意外事故损失扣除额为 6,700 美\n元。\n1. 全部财产的经调整基数（本例\n中的成本）. . . . . . . . . . . . . . . .\n144,800 美元\n2. 龙卷风前全部财产的 FMV . . .\n180,000 美元\n3. 龙卷风后全部财产的 FMV . . .35,000 美元\n4. 全部财产 FMV 的降幅。 \n（第 2 行 - 第 3 行）. . . . . . . .\n145,000 美元\n5. 损失（第 1 行或第 4 行较小数\n值）. . . . . . . . . . . . . . . . . . . . . .\n144,800 美元\n6. 减去保险. . . . . . . . . . . . . . . . . .\n130,000 美元\n7. 赔偿后损失. . . . . . . . . . . . . . . .\n14,800 美元\n8. 减去 100 美元. . . . . . . . . . . . . .\n100 美元\n9. 100 美元规则后损失. . . . . . . .14,700 美元\n10. 减去 80,000 AGI 的 10% . . . . .\n8,000\n11. 意外事故损失扣除额. . . . . . 6,700 美元\nCAUTION\n!\n示例 2。您数年前购买您的房屋。您支付了\n150,000 美元（土地 10,000 美元，房屋\n140,000 美元）。您还为景观美化花费 2,000 美\n元。今年，一场飓风毁坏您的房屋。飓风还毁坏\n您院内的灌木和树木。这场飓风是您当年唯一的\n意外事故损失或盗窃损失。具备资格估价师在飓\n风前对该房产的整体估值为175,000 美元，但\n飓风过后仅为 50,000 美元。飓风过后不久，保\n险公司赔偿您 95,000 美元的损失。您今年的 \nAGI 为 70,000 美元。您计算您的如下意外事故\n损失扣除额。\n1. 全部财产的调整后基数（土\n地、楼房和景观美化成\n本）. . . . . . . . . . . . . . . . . . . . . .\n152,000 美元\n2. 龙卷风前全部财产的 FMV . . .\n175,000 美元\n3. 飓风后全部财产的 FMV . . . . .50,000 美元\n4. 全部财产 FMV 的降幅。 \n（第 2 行 - 第 3 行）\n125,000 美元\n5. 损失（第 1 行或第 4 行较小数\n值）. . . . . . . . . . . . . . . . . . . . . .\n125,000 美元\n6. 减去保险. . . . . . . . . . . . . . . . . .\n95,000 美元\n7. 赔偿后损失. . . . . . . . . . . . . . . .\n30,000 美元\n8. 减去 100 美元. . . . . . . . . . . . . .\n100 美元\n9. 100 美元规则后损失. . . . . . . .29,900 美元\n10. 减去 70,000 AGI 的 10% . . . . . 7,000 美元\n11. 意外事故损失扣除额. . . . . .\n22,900 美元\n个人财产。个人财产指不动产以外的任何财\n产。如果您的个人财产被盗，或因意外事故损坏\n或毁坏，您必须为每项财产分别计算损失。然后\n将这些分别损失合并，计算总损失。从总损失中\n减去 100 美元和您的 AGI 的 10%，计算损失扣\n除额。\n示例 1。 8 月，一场暴风雨毁坏您价值 \n18,500 万美元的游船。经确定，这场暴风雨为\n联邦政府宣布的灾难。这是您当年唯一的意外事\n故损失或盗窃损失。游船紧接暴风雨前的 FMV \n为 17,000 美元。您未为该船投保，但能够打捞\n船舶发动机，可以卖 200 美元。意外事故发生\n当年您的 AGI 为 70,000 美元。\n尽管发动机是分别出售的，但它是游船的一\n部分，而不是分别的财产。您计算您的如下意外\n事故损失扣除额。\n1. 调整基数（本例中的成\n本）. . . . . . . . . . . . . . . . . . . . . .\n18,500 美元\n2. 暴风雨前 FMV . . . . . . . . . . . . . .\n17,000 美元\n3. 暴风雨后 FMV . . . . . . . . . . . . . .\n200 美元\n4. FMV 减值（第 2 行 - 第 3 \n行）. . . . . . . . . . . . . . . . . . . . . .\n16,800 美元\n5. 损失（第 1 行或第 4 行较小数\n值）. . . . . . . . . . . . . . . . . . . . . .\n16,800 美元\n6. 减去保险. . . . . . . . . . . . . . . . . .\n-0-\n7. 赔偿后损失. . . . . . . . . . . . . . . .\n16,800 美元\n8. 减去 100 美元. . . . . . . . . . . . . .\n100 美元\n9. 100 美元规则后损失. . . . . . . .16,700 美元\n10. 减去 70,000 AGI 的 10% . . . . . 7,000 美元\n11. 意外事故损失扣除额. . . . . . 9,700 美元\n示例 2。 6 月，您遭遇车祸，将您的私家车\n和古董怀表完全毁坏。您花 30,000 美元买的\n车。车辆在事故前的 FMV 为 17,500 美元。车辆\n在事故后的 FMV 为 180 美元（残值）。您的保\n险公司赔偿您 16,000 美元。\n您的表未投保。您花 250 美元买的它。表在\n事故前的 FMV 为 500 美元。同年，您还获得因\n为联邦政府宣布的灾难 2,000 美元意外事故收\n益，遭遇分别的 5,000 美元意外事故损失。您当\n年的 AGI 为 97,000 美元。您计算您的如下意外\n事故损失扣除额为零。\n车辆\n表\n1. 经调整基数（成本）. . .\n30,000 美元\n250 美\n元\n2. 事故前 FMV . . . . . . . . . .\n17,500 美元\n500 美\n元\n3. 事故后 FMV . . . . . . . . . .\n180\n-0-\n4. FMV 减值（第 2 行 - 第 \n3 行）. . . . . . . . . . . . . . .\n17,320 美元\n500 美\n元\n5. 损失（第 1 行或第 4 行\n较小数值）. . . . . . . . . . .\n17,320 美元\n250 美\n元\n6. 减去保险. . . . . . . . . . . . .\n16,000 美元\n-0-\n7. 赔偿后损失. . . . . . . . . . .\n1,320 美元\n250 美\n元\n8. 总损失. . . . . . . . . . . . . . . . . . . . . . .\n1,570 美元\n9. 减去 100 美元. . . . . . . . . . . . . . . . . 100 美\n元\n10. 应用 100 美元规则后，不属于联\n邦政府宣布为灾难的损失. . . . . . .\n1,470 美元\n11. 意外事故收益. . . . . . . . . . . . . . . . .\n2,000 美元\n12. 不属于联邦政府宣布为灾难的\n意外事故损失. . . . . . . . . . . . . . . . .\n1,470 美元\n13. 抵消不属于联邦政府宣布为灾难\n的损失后的剩余收益\n（第 11 行 – 12 行；如果结果为\n零或更低，则输入 -0-）. . . . . . . .\n530 美\n元\n14. 属于联邦政府宣布为灾难的\n意外事故损失. . . . . . . . . . . . . . . . .\n5,000 美元\n15. 减去 100 美元. . . . . . . . . . . . . . . . . 100 美\n元\n16. 100 美元规则后损失. . . . . . . . . . .\n4,900 美元\n17. 减去剩余收益（第 13 行）. . . . . . 530 美\n元\n18. 减去收益后的损失. . . . . . . . . . . . .\n4,370 美元\n19. 减去 97,000 AGI 的 10% . . . . . . . .\n9,700 美元\n20. 属于联邦政府宣布为灾难的\n意外事故损失扣除额. . . . . . . .\n -0- 美\n元\n不动产和个人财产。意外事故涉及不动产和个\n人财产时，您必须分别计算每类财产的损失。\n但是，您从总损失中扣除单笔 100 美元。然\n后，您应用 10% 规则，计算意外事故损失扣除\n额。\n示例。 7 月，联邦政府宣布为灾难的飓风损\n坏您的房屋，该房屋及土地共花费 164,000 美\n元。财产紧接暴风雨前的 FMV 为 170,000 美\n元；紧接暴风雨后的 FMV 为 100,000 美元。您\n的家具也被损坏。您分别计算每件损坏家用物品\n的损失，总损失为 600 美元。\n对于房屋损坏，您从保险公司收到 50,000 \n美元，但您的家具未投保。飓风发生当年您的 \nAGI 为 65,000 美元。您按以下方式计算飓风给\n您造成的意外事故损失扣减额。\n547 号刊物 (2023)\n9\n", "1. 不动产的经调整基数（本例\n中的成本）. . . . . . . . . . . . . . .\n164,000 美元\n2. 飓风前不动产 FMV . . . . . . . . .\n170,000 美元\n3. 飓风后不动产 FMV . . . . . . . . .\n100,000 美元\n4. 不动产 FMV 减值 \n（第 2 行 - 第 3 行）. . . . . . . 70,000 美元\n5. 不动产损失（第 1 行或第 4 \n行较小者）. . . . . . . . . . . . . . . 70,000 美元\n6. 减去保险. . . . . . . . . . . . . . . . . 50,000 美元\n7. 赔偿后不动产损失. . . . . . . . . 20,000 美元\n8. 家具损失. . . . . . . . . . . . . . . . .\n600 美元\n9. 减去保险. . . . . . . . . . . . . . . . .\n-0-\n10. 赔偿后家具损失. . . . . . . . . . .\n600 美元\n11. 总损失（第 7 行加第 10 \n行）. . . . . . . . . . . . . . . . . . . . . 20,600 美元\n12. 减去 100 美元. . . . . . . . . . . . .\n100 美元\n13. 100 美元规则后损失 . . . . . . . 20,500 美元\n14. 减去 65,000 AGI 的 10% . . . . 6,500 美元\n15. 意外事故损失扣除额. . . . . 14,000 美元\n部分用于商业和部分用于个人目的的财产。财\n产部分用于个人目的，部分用于经营或创收目的\n时，个人使用部分和经营或创收部分的意外事故\n损失或盗窃损失的扣除额，必须分别计算。您必\n须分别计算每一项损失，因为归因于这两种用途\n的损失是以两种不同的方式计算的。计算每项损\n失时，分配总成本或基数、意外事故损失或盗窃\n损失之前和之后的 FMV，以及商业和个人使用\n财产之间的保险或其他赔偿。100 美元规则和 \n10% 规则仅适用于个人使用部分财产的意外事\n故损失或盗窃损失。\n示例。您拥有一栋在租赁土地上建成的楼\n房。您的楼房商住两用。该楼房成本为 400,000 \n美元。您未对其修缮或扩建。\n3 月，一场洪灾损坏整栋楼。联邦政府将此\n次洪灾宣布为灾难。楼房紧接洪灾前的 FMV 为 \n380,000 美元；之后的 FMV 为 320,000 美元。\n您的保险公司赔偿您 40,000 美元的洪灾损失。\n洪灾前楼房商业部分的折旧总额为 24,000 美\n元。洪灾发生当年您的调整后总收入为 125,000 \n美元。\n您的免税企业意外事故损失为 10,000 美\n元。由于 10% 规则，您没有免税个人意外事故\n损失。计算您的如下损失。\n企业部分\n个人部分\n1. 成本（总计 \n400,000 美\n元）. . . . . . . . . . . .\n200,000 美元200,000 美元\n2. 减去折旧. . . . . . . .24,000 美元\n-0-\n3. 经调整基数. . . . . .\n176,000 美元200,000 美元\n4. 洪灾前 FMV（总计 \n380,000 美\n元）. . . . . . . . . . . .\n190,000 美元190,000 美元\n5. 洪灾前 FMV（总计 \n320,000 美\n元）. . . . . . . . . . . .\n160,000 美元160,000 美元\n6. FMV 减值 \n（第 4 行 - 第 5 \n行）. . . . . . . . . . . .30,000 美元30,000 美元\n7. 损失（第 3 行或第 \n6 行较小者）. . . . 30,000 美元30,000 美元\n8. 减去保险. . . . . . . .20,000 美元20,000 美元\n9. 赔偿后损失. . . . . .10,000 美元10,000 美元\n10. 对个人使用的财产\n减去 100 美元. . . .\n-0-\n100 美元\n11. 100 美元规则后\n损失. . . . . . . . . . . .10,000 美元\n9,900 美元\n12. 对个人使用的财产\n减去 125,000 AGI \n的 10% . . . . . . . . .\n-0- 12,500 美元\n13. 免税企业损失. . . 10,000 美元\n14. 免税个人损失. . . . . . . . . . .\n-0- 美元\n计算收益\n如果您收到的保险款或其他赔偿超过您对毁坏、\n损坏或被盗财产的调整基数，您将从意外事故或\n盗窃中获得收益。您的收益计算如下：\n• 您收到的金额（后文予以讨论），减\n• 意外事故或盗窃时您的财产经调整基数。\n参见上文经调整整基数数了解详情。\n即使您的财产的 FMV 减值小于您的财产的调\n整基数，您也可以使用您的调整基数来计算收\n益。\n您收到的金额。您收到的金额包括任何资金，\n加上您收到的任何财产的价值，再减去您获得赔\n偿产生的任何费用。还包括用于偿还损坏、毁坏\n或被盗财产的抵押贷款或其他留置权的任何赔\n偿。\n示例。异常飓风毁坏您的个人住所，保险公\n司赔偿您 145,000 美元。您收到 140,000 美元\n现金。剩余的 5,000 美元直接支付给财产抵押贷\n款持有人。您收到的金额包括偿还贷款的 5,000 \n美元。\n主要住所被毁。如果您因为您的主要住所被毁\n而获得收益，通常，您可以从您的收入中减除该\n收益，就像您出售或交换您的房屋一样。您可以\n从收益中减除最多 250,000 美元（如果已婚联\n合报税，最高为 500,000 美元）。若要减除收\n益，您通常必须在住宅被毁日期结束的 5 年期\n间内拥有该住宅并作为主要住宅居住至少 2 \n年。若要了解本减除相关信息，参见第 523 号\n刊物。如果您的收益超过您可以减除的金额，但\n您购买置换财产，则您能够推迟报告超额收益。\n参见下文推推迟收收益益的内容。\n报告收益。通常，您必须将您在收到赔偿当年\n的收益填报为收入。但是，如果您满足某些要\n求，并选择推迟根据以下规则填报收益，您就不\n能填报收益：推迟收益。\n若要了解如何填报收益，参见下文 ““如如何报\n告损益益””的内容。\n如果您拥有您选择推迟填报的个人使用\n财产的意外事故收益或盗窃收益（下文\n予以解释），您还拥有个人使用财产的\n其他意外事故收益或盗窃收益，则在计算您的意\n外事故损失或盗窃损失扣除额时，不考虑您推迟\n的收益。参见 10% 规则该内容载于上文扣除限\n制。\n推迟收益\n如果您收到与被毁或被盗财产类似或相关服务或\n使用形式的赔偿，不要填报收益。您的新财产的\n基数通常与其所取代的财产的调整后基数相同。\n如果您收到金钱或不同财产作为赔偿，通\n常，您必须填报您被盗或被毁财产的收益。但\n是，如果您购买的财产，在特定置换期间与收到\n与被盗或被毁财产在服务或使用方面类似或相\n关，您可以选择推迟填报收益，下文文对对此予以\n讨论。如果您购买与该财产服务或使用类似或相\n关的公司拥有财产的控股权益（至少 80%），\n您也可以选择推迟填报收益。参见公公司控控股股权权益\n益的内容。\n如果您对损坏财产拥有收益，如果您在恢复\n财产方面花费赔偿，您可以推迟填报收益。\n为了推迟填报全部收益，您置换财产的成本\n必须至少与您收到的赔偿相当。如果置换财产的\n成本低于赔偿金额，您必须将收益纳入您的收\n入，但以未用尽的赔偿为限。\n示例。 1970 年，您花费 18,000 美元购买一\n栋海滨别墅自用。您未对其修缮或扩建。今年 1 \n月，一场暴风雨摧毁这座别墅时，其价值为 \n250,000 美元。3 月，您从保险公司收到\n146,000 美元。您的收益为 128,000 美元\n（146,000 − 18,000 美元）。\n您花费 144,000 美元重建别墅。因为这笔金\n额低于收到的保险赔偿金，您必须将 2,000 美元\n（146,000 − 144,000 美元）纳入您的收入。\n从相关人士购买置换财产。如果您从相关关人人士 \n（后文予以讨论）购买置换资产，您就不能推迟\n报告意外事故损失或盗窃损失收益。本条规则适\n用于以下纳税人。\n1. C 公司。\n2. C 公司在其中拥有 50% 以上资本或利润权\n益的合伙经营企业。\n3. 所有其他情况（包括个人、合伙经营企业\n（除第 (2) 项中的合伙经营企业）和 S 公\n司），条件是纳税年度存在已实现收益的\n所有被毁或被盗财产相关的实际总收益超\n过 100,000 美元。\n对于上述第 (3) 项所述的意外事故和盗窃，确定\n总收益是否超过 100,000 美元时，不能用损失\n抵消收益。如果合伙经营企业拥有财产，则 \n100,000 美元限制适用于该合伙经营企业和每个\n合伙人。如果 S 公司拥有财产，则 100,000 美\n元限制适用于 S 公司和每个股东。\n例外情況。如果相关人士在被毁或被盗财产\n允许替换的期限内从非相关人士取得财产，则本\n规则不适用。\n相关人士。根据本规则，相关人士包括例如\n父母和子女、兄弟姐妹、公司和拥有公司已发行\n股票超过 50% 的个人以及同一个 C 供拥有其超\n过 50% 资本或利润权益的两家合伙经营企业。\n若要了解相关人士的更多信息，参见不可扣减\nCAUTION\n!\n10\n547 号刊物 (2023)\n", "损失该内容载于上文相关人士之前销售和兑\n换，详见第 544 号刊物第 2 章。\n纳税人死亡。如果纳税人在收到收益后但在购\n买置换财产前死亡，必须在死者实现收益年度报\n告收益。意外事故或盗窃的遗产执行人或财产继\n承人，不能推迟报告购买置换财产的收益。\n置换财产\n为了替换您的被毁或被盗财产特定目的，您必须\n购买置换财产。您作为礼物或遗产获得的财产不\n符合条件。\n您不必用您收到的用以置换就财产的资金来\n购买置换资产。如果您将从保险公司获得的资金\n用于其他用途，并借钱购买置换财产，如果您满\n足其他要求，您仍然可以推迟报告收益。\n预付款。如果您提前向承包商支付置换您的被\n毁或被盗财产，除非置换期结束前完成，否则您\n不被视为购买置换资产。参见下文置置换期的内\n容。\n服务或使用方面类似或相关。置换财产必须与\n替换资产在服务或使用方面类似或相关。\n木材损失。您用因意外事故（例如，狂风、\n地震或火山爆发）倒下的树木销售收益购买的站\n立树木（非土地）具备资格作为置换财产。如果\n您在规定的置换期内购买站立树木，您可以推迟\n报告收益。\n所有人用户。如果您是所有人用户，“服务\n或使用方面类似或相关” 是指置换财产必须与\n其替换的财产以相同的方式运行。\n示例。您的住房被火灾烧毁，然后您将保险\n赔偿金投资于杂货店。您的置换财产与替换资产\n在服务或使用方面不类似或相关。若要在服务或\n使用方面类似或相关，您也必须将您的置换资产\n用于您的房屋。\n主要房屋位于灾区。如果您的主要房屋位\n于联邦政府宣布的灾区，特殊规则适用于与该房\n屋（或其中物品）的损坏或毁坏相关的置换财\n产。若要了解更多信息，参见下文灾灾区区房房屋屋实实\n现的收收益益的内容。\n所有人投资者。如果您是所有人投资者，\n“服务或使用方面类似或相关” 任何置换资产\n对您而言，必须具有与其替换的财产在服务或使\n用方面，具有类似的关系。您通过以下各项标准\n确定这一点。\n• 这些财产是否为您提供类似的服务。\n• 与这些财产相关的业务风险的性质。\n• 财产在管理、服务和与您的租户关系等方\n面对您的要求。\n示例。您拥有租赁给制造公司的土地和楼\n房。龙卷风将该楼房摧毁。置换期间，您建了新\n楼房。您把新楼房租了出去，用作批发杂货店仓\n库。因为置换财产也是租赁财产，如果两个财产\n在以下所有方面类似，则它们被视为在服务或使\n用方面类似或相关。\n• 您的管理活动。\n• 您向租户提供的服务量和类型。\n• 您与这些财产相关的业务风险的性质。\n位于联邦政府宣布为灾区的企业或创收财\n产。如果您的毁坏企业或创收财产位于联邦政\n府宣布的灾区，您购买的用于任何企业的任何有\n形置换财产，均视为与被毁财产在服务或使用方\n面类似或相关。置换财产不必位于联邦政府宣布\n的灾区。若要了解更多信息，参见下文灾灾区区损\n失，的内容。\n公司控股权益。您可以通过收购拥有与您的损\n坏、被毁或被盗财产在服务或使用方面类似或相\n关的财产的公司控股权益，来置换财产。如果赋\n予您控股权益股票的成本至少等于针对您的财产\n收到的（赔偿）金额，则您可以推迟报告您的完\n整收益。如果您拥有的股票具有在所有类别投票\n股票至少 80% 综合投票权，拥有所有其他类别\n股票总股数至少 80%，则您拥有控股权益。\n对公司财产的基本调整。公司在您取得控制\n权时持有的财产基数，必须减去您的推迟收益金\n额（如有）。您不需将公司财产调整后基数减到\n（再次减去您的推迟收益金额后确定的）公司股\n票调整后基数以下。\n将本扣减额按以下顺序分配给以下类别财\n产。\n1. 与被毁或被盗财产在服务或使用方面类似\n或相关的财产。\n2. 未减应计折旧财产 (1).\n3. 所有其他财产。\n如果两种以上财产属于同一类别，按该类中所有\n财产调整后基数的比例，将扣除额分配到每种财\n产。任何单项财产的扣减金额不能低于零。\n置换的主要房屋。如果您来自由于主要房屋毁\n坏赔偿的收益高于您可以从收入扣除的金额 \n（参见被被毁毁主要要房房屋屋该内容载于上文计算收\n益），您可以通过购买在服务或使用方面类似或\n相关置换财产的方式，推迟包括超额收益。为了\n推迟报告所有超额收益，置换财产的成本必须至\n少与因为毁坏减去扣除的收益您收到的金额相\n等。\n而且，如果您推迟报告本规则项下的任何部\n分收益，您被视为在用有和使用被毁财产作为您\n的主要房屋期间，已经拥有置换资产，并将其用\n作您的主要房屋。\n置换财产的基数。您必须用推迟收益的金额，\n减去您的置换财产（其成本）的基数。以此方\n式，收益税收推迟至您处置置换财产。\n示例。一场火灾毁坏您从未居住的租赁房\n屋。保险公司为您的财产赔偿 67,000 美元，该\n财产的调整后基数为 62,000 美元。您由于意外\n事故获得 5,000 美元收益。如果您在置换期用 \n110,000 美元建造另一套租赁房屋，则您可以推\n迟报告收益。您将所有赔偿（包括您的全部收\n益）再次投入新的租赁房屋。您的新租赁房屋的\n基数为 105,000 美元（110,000 美元成本 − \n5,000 推迟收益）。\n置换期\n为了推迟报告您的收益，您必须在置换期间购买\n置换财产。该期间即为置换期。\n置换期从您的财产损坏、被毁或被盗日期开\n始。\n置换期在您的任何部分收益实现的第一个纳\n税年度结束后 2 年结束。\n示例。您是日历年度纳税人。您在度假时，\n一套成本 2,200 美元的贵重古董家具从您的房屋\n被盗。您于 2023 年 7 月 7 日回家时，发现被\n盗。您的保险公司调查该盗窃案，直到 2024 年 \n1 月 22 日才解决您的索赔，向您赔付 3,000 美\n元。您在 2024 年期间首次实现盗窃赔偿收益，\n因此，您可以在 2026 年 12 月 31 日前置换财\n产。\n主要房屋位于灾区。对于您位于联邦政府宣布\n为灾区的主要房屋（或其其中物品），置换期通\n常在您的任何部分收益实现的第一个纳税年度结\n束后 4 年结束。参见下文灾灾区区损失的内容。\n示例。您是日历年度纳税人。2023 年 9 \n月，一场飓风毁坏您的房屋。2023 年 12 月，\n保险公司向您赔付的金额比您的房屋调整后基数\n多出 3,000 美元。您的房屋所在区域不在联邦政\n府宣布的灾区。您在 2023 年首次实现意外事故\n赔偿收益，因此，您可以在 2025 年 12 月 31 日\n前置换财产。如果您的房屋位于联邦政府宣布的\n灾区，您应在 2027 年 12 月 31 日前置换财产。\n延期。您可以申请延长置换期。将您的书面申\n请发送至您提交报税表的国税局服务中心。参见\n报税表说明或转到何处提交交纸质报税税表表，是否\n需要要付款款获取地址，该内容载于 IRS.gov。您的\n申请必须含有关于延期需要的全部细节。您应当\n在置换期结束前提交申请。\n但是，如果您有充分的延期理由，您可以在\n置换期结束后合理时间内提交申请。如果您能证\n明，您有合理的理由未在置换期进行置换，可获\n批准延期。\n通常，接近置换期或延期置换期结束前，不\n作出或批准延期申请。延期通常以不超过 1 年\n期间为限。置换财产的高市场价值或稀缺，并不\n是批准延期的充分理由。如果正在建造您的置换\n财产，并且您明确证明不能在置换期内竣工，则\n可批准您延期。\n灾区房屋实现的收益\n如果您的主要房屋位于美国总统宣布的因灾难而\n需要联邦援助的地区，并且房屋或其中任何物品\n因灾难而损坏或毁坏，则以下规则适用。本规则\n也适用于收到作为其主要房屋的租出房屋内损坏\n或毁坏财产保险赔偿金的出租人。\n1. 对于作为房屋内部分物品的不受保个人财\n产，就收到的保险赔偿金，不确认任何收\n益。\n2. 您收到的房屋或其中物品的任何其他保险\n赔偿金，均被视为收到的单项财产的保险\n赔偿金；您购买的在服务或使用方面与房\n屋或其中物品类似或有关的任何置换财\n产，均视为在服务或使用方面与该单项财\n产类似或有关。因此，您可以选择，仅在\n被视为该单项财产收到的保险赔偿金超过\n置换财产成本的情况下，才确认收益。\n3. 如果您选择推迟来自主要房屋或其中任何\n物品保险或其他赔偿的任何收益，您必须\n购买置换财产的期间，在任何部分收益实\n现后第一纳税年度结束后，再延长 4 年。\n若要了解如何推迟收益，参见下文如如何推推迟收收益\n益的内容。\n示例。 2023 年，您的主要房屋和其中物品\n被联邦政府宣布的灾区内被龙卷风摧毁殆尽。\n2023 年，您收到以下保险赔偿金：房屋\n200,000 美元；房屋内不受保个人财产 25,000 \n美元；珠宝 5,000 美元；集邮 10,000 美元。\n您收到的 25,000 美元的不受保个人财产的\n保险赔偿金不被确认为收益。\n珠宝和收集的邮票保存在您的房屋内，属于\n您的保险单上的受保财产。在确认非自愿转换您\n的房屋及其物品的收益时，您的房屋及其替代物\n品被视为单一财产。\n如果您将 215,000 美元剩余保险赔偿金再投\n资于置换房屋及其替代物品，您可以选择推迟您\n的房屋、珠宝或集邮的任何收益。\n547 号刊物 (2023)\n11\n", "如果 215,000 美元的保险金超过了您投资于\n重置房屋及其替代物品的金额，那么您可能需要\n确认的收益为 215,000 美元的保险赔偿金超过\n您投资于置换房屋及其替代物品的金额。\n参见523 刊物了解有关出售时可排除的收益\n的更多信息，包括因房屋被毁而获得的保险收\n益。\n为了推迟收益，您必须在 2028 年前购买置\n换资产。您的置换财产基数等于其成本减去任何\n推迟收益的金额。\n如何推迟收益\n您通过在您获得收益的年度报税表上报告您的选\n择，推迟报告您因意外事故或盗窃获得的收益。\n您在收到产生收益的保险赔偿金或其他赔偿年度\n获得收益。\n如果合伙经营企业或公司拥有被盗或被毁财\n产，则只有该合伙经营企业或公司可以选择推迟\n报告收益。\n必要报表。您应当在您获得收益年度的报税表\n上随附报表。本报表应包含以下内容。\n• 意外事故或盗窃日期或详情。\n• 您因意外事故或盗窃收到的保险赔偿或其\n他赔偿。\n• 您如何计算收益。\n提交报税表前取得的置换资产。如果您在提\n交您收到收益年度报税表前取得置换财产，您的\n报表中还应包含以下所有方面的详细信息。\n• 置换财产。\n• 推迟收益。\n• 反映推迟收益的基数调整。\n• 您报告为收入的任何收益。\n提交报税表后取得的置换资产。如果您打算\n在您提交您收到收益的年度的报税表后取得置换\n财产，您的报表还应述明，您选择在必要置换期\n内置换财产。\n然后，您应当在您取得置换财产的年度报税\n表上随附另一份报表。本报表应包含置换财产相\n关的详细信息。\n如果您在一年取得部分置换财产，在另一年\n取得部分置换财产，您必须制作每年的报表。本\n报表应包含该年取得置换财产相关的详细信息。\n替代置换财产。一旦您取得具备资格置换财\n产，其在随附于您的报税表的报表中指定为置换\n财产，您就不能在今后用其他具备资格的置换财\n产予以替代。即使您在置换期取得其他财产，也\n是如此。但是，如果您发现，原置换财产不是合\n格的置换财产，您可以（在置换期内）用新的合\n格置换财产予以替代。\n修订版报税表。以下任何情况下，您必须提交\n收益纳税年度的修订版报税表（个人使用表格\n1040-X）。\n• 您必须在必要置换期加延期内取得置换财\n产。在本修订版报税表上，您必须报告收\n益并缴纳任何应缴附加税。\n• 您在必要置换期加延期内取得置换财产，\n但成本低于您收到的意外事故或盗窃相关\n的金额。在本修订版报税表上，您必须报\n告不能推迟的部分收益并缴纳任何应缴附\n加税。\n三年限制。任何收益的征税期，在您将以下各\n方面通知国税局局长日期后 3 年结束。\n• 您置换财产。\n• 您不打算置换财产。\n• 您在置换期不置换财产。\n改变主意。对于在置换期结束前任何时间是否\n报告或推迟报告收益，您可以改变思维。\n示例。 2022 年，您的财产由于联邦政府宣\n布的灾难被毁。您的保险公司赔偿您 10,000 美\n元，其中 5,000 美元为收益。您在 2022 年（即\n您实现收益的年度）报税表上报告 5,000 美元收\n益，并缴纳应缴税收。2023 年，您购买置换财\n产。您的置换财产花费 9,000 美元。由于您将几\n乎全部 1,000 美元赔偿进行再投资，您可以推\n迟报告 4,000 美元（5,000 − 1,000 美元）收\n益。\n为了推迟报告您的收益，请使用表格\n1040-X 提交 2022 年修订版报税表。您应当随\n附一份解释，证明您先前已报告意外事故完整收\n益，当您现在想只报告部分收益（1,000 美\n元），这部分收益等于未用于置换财产的部分赔\n偿。\n何时报告收益和损失\n收益。如果您收到的保险款或其他赔偿超过您\n对毁坏或被盗财产的调整基数，您将从意外事故\n或盗窃中获得收益。您必须将本收益纳入您收到\n赔偿年度的收入，除非您选择推推迟报告收收益益，\n见上文解释。\n损失。通常，您可以扣减在意外事故发生纳税\n年度不可赔偿的意外事故损失。即使您在下年度\n前不维修或替换损坏财产，也是如此。（但是，\n参见下文灾灾区区损失，了解例外情形）。\n您可以扣减仅在您发现您的财产被盗年度不\n可赔偿的盗窃损失。\n如果在意外事故发生的当年，有人提出索\n赔，而且有合理失而复得希望，则您合理确定是\n否会收到赔偿之前，损失不再持续。如果您不确\n定您的部分意外事故损失或盗窃损失是否可以获\n得赔偿，在您合理确定不可赔偿的纳税年度前，\n不扣减该部分。下一年度是您的损失持续的年\n度。\n存款损失。如果您的损失为在资不抵债或破\n产金融机构的存款损失，参见上文存存款款损失所\n述。\n承租人的损失。如果您从别人租赁财产，您\n可以在确定您的损失责任的年度，扣减财产损\n失。即使损失或债务偿还发生在不同年度，也是\n如此。在合理准确确定您在租约下债务前，您无\n权进行扣减。追偿索赔得到解决、裁决或放弃\n时，您的债务就可以确定。\n灾区损失\n本部分讨论适用于联邦政府宣布为灾区损失的\n特别规则。其中包含您何时可以扣减损失、如何\n索赔、如何处理您在灾区的房屋以及哪些纳税截\n止日期可以推迟相关的信息。其中还列明联邦紧\n急事务管理局 (FEMA) 的电话号码。（参见下文\n联系系联邦紧急急事务管管理局 (FEMA)的内容。）\n灾难损失是由美国总统确定的区域内发生\n的，并且属于联邦政府宣布为灾难的损失，该等\n灾难需要联邦政府根据《斯塔福德法》提供援\n助。灾区包括需要公共或个人援助（或二者）的\n区域。联邦政府宣布的灾难包括重大灾难或紧急\n情况澄清。\n根据《斯塔福德法》需要公共或个人援\n助的区域名单可见 \nFEMA.gov/\nDisasters （英文文）。\nTIP\nFEMA 灾难声明号码。如果您在报告由联邦政\n府宣布的灾难造成的意外事故损失或盗窃损失，\n请勾选本选框，并在 2023 年表格 4684 第1 行\n上方空格中输入联邦应急管理局分配的 DR 或 \nEM 澄清号码。联邦政府宣布的灾难和 FEMA 灾\n难澄清号码名单可见 FEMA.gov/Disasters （英文\n文）。\n联邦应急管理局灾难澄清号码由字母\n“DR”和四位数字组成，或者是字母 “EM”和\n四个数字组成。例如，对于田纳西州强雷暴和可\n能发生的强烈龙卷风, 在相应输入框中输入\n“DR-4712”。\n灾年。灾年是指您遭受由联邦政府宣布的灾难\n造成损失的纳税年度。通常，灾难损失在灾难发\n生的年度持续。但是，灾难损失也可能在灾难发\n生后的一年内持续。例如，如果存在一个有合理\n追偿前景的赔偿要求，在可以合理确定您是否会\n得到赔偿之前，可能得到赔偿的损失的任何部分\n都不持续。\n合适扣减损失。通常，您必须在灾难扣减意外\n事故损失。但是，如果您遭受联邦政府宣布的灾\n难造成的意外事故损失，并且发生在需要公共或\n个人援助（或两者）的区域，您可以选择在灾年\n之前的纳税年度的报税表或修订版报税表中扣减\n该损失。如果您作出此项选择，您的损失将视为\n是在上年度发生的。需要公共或个人援助（或两\n者）的区域名单可见 FEMA 网站： FEMA.gov/\nDisasters （英文文）。\n您必须在提交灾年原报税表正常到期日（无\n延期）后 6 个月日期或之前，选择承担上年度\n灾难引起的意外事故损失。如果您是日历年纳税\n人，您在 2024 年 10 月 15 日前修改您的 2022 \n年报税表，索取 2023 年期间发生的意外事故损\n失赔偿。\n如何扣减您上年度的损失。如果您已提交您上\n年度报税表，您可以决定通过提交修订版报税\n表，对该年的收入申索灾难损失。个人在表格\n1040-X 提交修订版报税表。（参见下文 ““如如何\n在表表格格 1040-X 上报告损失””的内容。）\n如果作出此项选择，请在 2022 表格 4684 上\n填写第 D 节部分 I，并将其附于您的 2022 年报\n税表或申请灾难损失扣减的修订版报税表。\n您必须在提交灾年原报税表正常到期日（无\n延期）后 6 个月日期或之前，选择扣减上年度\n灾难引起的损失。对于个人日历年纳税人，选择\n在您的 2022 年报税表上申报 2023 年灾难损失\n的截止日期为 2024 年 10 月 15 日。参见 2022 \n年表格 4684 说明，了解关于如何在您的原始或\n修订版 2022 年报税表上索取这些损失赔偿的更\n为详细的信息。\n如果您在灾年报税表上申请扣减灾难损失，\n并且希望扣减上年度的损失，您必须在提交上年\n度包含灾难损失扣减额的报税表或修订版报税表\n日期或之前，提交修订版报税表，移除先前扣减\n的损失。\n在上年度报税表上索取具备资格的灾难\n损失赔偿，会导致该年较低额度的税\n收，常产生或增加现金退款金额。\n撤销扣除上年度损失的决定。如果您想撤销\n扣减上一纳税年度联邦政府宣布的灾难损失的 \n2023 灾年选择，填写 2022 年表格第 4684 节部\n分 II。将填写完毕的第 D 节附于上年度修订版报\n税表（即，附于用以撤销 2023 灾年选择的 \n2022 年修订版报税表）。\n您撤销选择的修订版报税表必须于作出选择\n的到期日后 90 天日期或之前提交；以及提交\n当年含灾难损失的任何报税表或修订版报税表日\n期或之前提交。\nTIP\n12\n547 号刊物 (2023)\n", "您的（撤销先前灾难损失选择）修订版报税\n表应计算由于取消选择导致您的应承担的纳税责\n任。您必须缴纳或安排缴纳由于取消选择导致的\n任何应缴税收和利息。\n合格的灾难损失。合格的灾害损失是指个人意\n外事故或个人用途财产被盗损失，该损失是由于\n总统在 2020 年 1 月 1 日至 2021 年 2 月 25 日期\n间所宣布的重大灾害导致的损失。此外，这场\n灾难的事故期必须在 2019 年 12 月 28 日或之\n后，2020 年 12 月 27 日或之前开始; 并且必须\n在 2021 年 1 月 26 日之前结束。合格灾害损失\n的定义并不包括任何仅因 COVID-19 疫情（因为 \nCOVID-19 的事件期延长至 2021 年 1 月 26 日之\n后）而宣布的重大灾害。鉴于 COVID-19 的事件\n期一般为 2020 年 1 月 20 日至 2023 年 5 月 11 \n日，因此 COVID-19 造成的损失不属于合格的灾\n难损失。\n具备资格的灾难损失也包括以下内容的个人\n的意外事故或个人使用财产的盗窃损失：\n• 总统在 2016 年根据《斯塔福德法》\n( Stafford Act) 第 401 节宣布的重大灾难；\n• 哈维飓风；\n• 哈维热带风暴；\n• 艾尔玛飓风；\n• 玛利亚飓风；\n• 2017 年和 2018 年 1 月加利福尼亚州野\n火；以及\n• 总统根据《斯塔福德法》第 401 节宣布\n的、发生于 2018 年并在 2019 年 12 月 21 \n日前，持续时间不晚于 2020 年 1 月 19 日\n（2018 年 1 月因加州野火而获得救济的除\n外）。\n参见IRS.gov/DisasterTaxRelief 了解与这些\n灾难有关的具体日期声明和更多信息。\n备注。如果您遭遇合格的灾难损失，您有资\n格申报灾难损失扣减，并且选择在上一纳税年度\n申报损失。\n增加标准扣减额报告。如果您在表格 4684 第\n15 行有净具备资格灾难损失，并且您不列出您\n的扣减额，您可以通过以下方式，使用附表 A\n（表格 1040）申请增加标准扣减额。\n1. 将表格 4684 第 15 行的金额填在附表 A 第\n16 行旁虚线上以及说明 “具备资格的灾难\n损失”。\n2. 另外，在第 16 行旁虚线上输入您的标准扣\n减额和说明 “Standard Deduction \nClaimed With Qualified Disaster Loss\n“ （即所申请具备资格的灾难损失的标准\n扣减额）。\n3. 合并这两个金额，然后输入到附表 A 第 16 \n行和表格 1040 或表格 1040-SR 第 12 行。\n标准扣减额的替代性的最低限额税调整\n可追溯，但不适用于具备资格的灾难净\n损失。参见表格 4684 说明中的申报 \n2023 年表格 6251，个人的替代性的最低限额\n税，以了解详情。\n灾区的主要住房。如果您的房屋位于联邦宣\n布的灾区，如果您把补偿费用用于修理或更换您\n的房屋，您可以推迟报告收益。如果位于这些地\n区，特殊的规则适用于与您的主要住房（或其住\n房内物品）的损坏或破坏有关的替换财产。欲了\n解更多信息，请参见上文灾灾区区房房屋屋实实现的收收益\n益。\n房屋因灾难变得不安全。如果您的房屋位于联\n邦政府宣布的灾区，您的州政府或当地政府可命\n令您拆除或搬迁，因为发生灾难，住在这里不再\n安全。如果发生这种情况，将价值损失视为灾难\nCAUTION\n!\n造成的意外事故损失。您的州政府或地方政府必\n须在该区域宣布为灾区后 120 天内发出命令，\n命令您拆除或搬迁房屋。\n以计算个人使用财产意外事故损失相同的方\n式计算您的损失。（参见上文计算损失的内\n容。）确定 FMV 减值时，将您在迁移或拆除房\n屋前的价值，用作房屋在意外事故发生后的 \nFMV。\n不安全的房屋。只有在以下两项适用的情况\n下，您的房屋才视为不安全。\n• 相比灾前，您的房屋在灾后实质上更为危\n险。\n• 危险源自灾难造成未来破坏大幅度增加的\n风险。\n示例。由于一场严重风暴，总统宣布您居住\n的县为联邦灾区。尽管您的房屋受到暴风雨的轻\n微损坏，但一个月后，县政府发布拆除令。此项\n命令是基于以下调查结果：由于暴风雨造成房屋\n附近塌方，您的房屋不再安全。由于塌方使得房\n屋不再安全，您的房屋价值损失视为灾难引起的\n意外事故损失。价值损失为您的紧接灾难前和紧\n接灾难后之间 FMV 的差值。\n计算损失扣除额。在扣减您上年度损失时，\n除非您蒙受上文所述的具具备资格格的灾灾难损失，\n您必须按意外事故损失通用规则计算损失，犹如\n该损失发生在灾难之前年度。\n示例。 2023 年 9 月，一场飓风损坏您的主\n要房屋和家具。这是您当年唯一的意外事故损\n失。您的房屋位于联邦政府宣布的灾区，FEMA \n于 2023 年 9 月指定该区域需要公共或个人援助\n（或两者）。您的房屋和土地成本为 134,000 \n美元。紧接灾难前的 FMV 为 147,500 美元，紧\n接灾难后的 FMV 为 100,000 美元。您分别计算\n每件家具的损失（参见上文计算扣除除额），家\n具总损失为 3,000 美元。您的保险不承保此类意\n外事故损失，预计您的房屋或您的家具都得不到\n赔偿。\n您决定修改您的 2022 报税表，申请您的灾\n难意外事故损失赔偿。您 2022 年报税表上的调\n整后总收入 (AGI) 为 71,000 美元。您根据适用\n于合格灾难损失的规则，计算您的如下意外事故\n损失。\n住房\n家具\n1. 成本. . . . . . . . . . . . .\n134,000 美元\n10,000 美元\n2. 灾难前 FMV . . . . . . .\n147,500 美元8,000 美元\n3. 灾难后 FMV . . . . . . .\n100,000 美元5,000 美元\n4. FMV 减值 \n（第 2 行 - 第 3 \n行）. . . . . . . . . . . . .\n47,500 美元3,000 美元\n5. 第 1 行或第 4 行较\n小者. . . . . . . . . . . . .\n47,500 美元3,000 美元\n6. 减去估计保险. . . . .\n-0-\n-0-\n7. 赔偿后损失. . . . . . .\n47,500 美元3,000 美元\n8. 总损失. . . . . . . . . . . . . . . . . . . .\n50,500 美元\n9. 减去 100 美元. . . . . . . . . . . . . . 100 美元\n10. 100 美元规则后损失. . . . . . . .\n50,400 美元\n11. 减去 71,000 AGI 的 10% . . . . .\n7,100 美元\n12. 意外事故损失扣除额. . . . . .\n43,300 美元\n“如何在表格 1040-X 上报告损失” 您应当调\n整您在表格 1040-X 上的扣减额。表格 1040-X \n说明，表明如何完成上述步骤。解释您作出调整\n的原因，并随附表格 4684，表明您计算您的损\n失的方式。参见上文计算损失所述。\n如果损坏或被毁财产为非业务财产以及您未\n在您的原始报税表上逐项列出您的扣除额，您必\n须首先确定，鉴于意外事故损失扣除额，如果您\n逐项列出，是否有利。如果意外事故扣除额总损\n失及任何其他逐项列出扣除额大于您的标准扣除\n额，则逐项列出是有利的。如果您逐项列出扣除\n额，将表格 1040 \n或者附表 A （表格\n1040-NR）；以及表格 4684 附于您的修订版报\n税表。填写表格 1040-X，计算您可以获得退税\n的税收。\n记录。您应当保留支持您的损失扣除额的记\n录。您无需将它们附于修订版报税表。\n如果您的记录毁坏或遗失，您需要重建它\n们。关于重建记录的信息可见IRS.gov/\nNewsroom/Reconstructing-Records-After-a-\nNatural-Disaster-or-Casualty-Loss（英文文），\n或者参见 3067 号号刊物， IRS 灾灾害害援助 - 联邦宣宣\n布的灾灾区区（英文文）。\n是否需要您上年度报税表副本？如果您有上\n年度报税表，则很容易编制表格 1040-X。如果\n您让报税员填写您的报税表，则其应当能够向您\n提供您的报税表副本。不然，您可以向 IRS 提交\n表格 4506，获得副本。每份报税表都需要交\n费。但是，如果您的主要房屋、主要营业地或税\n收记录位于联邦政府宣布的灾区，则免除本项费\n用。在表格 4506 顶边写明灾难名称（例如，\n“ Tennessee Severe Thunderstorms and \nPossible Strong Tornadoes (田纳西州强烈雷暴\n和可能的强烈龙卷风)”）。\n其他灾害问题\n库存的灾害损失。如果您的存货损失符合意外\n事故的条件，并归因于 FEMA 指定的需要公共\n或个人援助（或两者）的区域内发生的灾难蒙受\n库存损失，您可以选择在您紧接上年度报税表或\n修订版报税表上扣减损失。但是，请减少您损失\n发生年度期初库存，以便您的损失不会再次在库\n存中填报。\n取消联邦贷款。如果根据《斯塔福德法》，免\n去您的部分联邦灾难贷款，则该部分贷款视为损\n失赔偿。免除额减少您的灾难损失扣除额。\n联邦赈灾拨款。如果根据《斯塔福德法》获得\n的灾后赈灾拨款是用来帮助您支付必要的支出或\n医疗、牙科、住房、个人财产、交通或葬礼费\n用，则不得将该拨款纳入您的收入。不要把意外\n事故损失或医疗费用减到赈灾拨款专门报销的程\n度。如果意外事故损失是由该拨款特别赔偿的，\n而您是在扣除意外事故损失年度之后收到拨款，\n参见上文扣除除损失后后收收到到的赔偿的内容。《斯\n塔福德法》规定的失业补助款是应税的失业报\n酬。\n为企业提供的州赈灾拨款。企业根据国家计划\n收到的用于赔偿企业因灾难造成的财产损坏或破\n坏损失的拨款，根据一般福利免责条款，不能作\n为礼物从收入中排除，也不能作为合格的赈灾款\n（解释如下），也不能作为出资。但是，如果\n企业在某时间段内购买合格的置换财产，其可以\n选择推迟填报从拨款实现的收益。参见上文推推\n迟收收益益，了解适用的规则。\n合格赈灾款项。如果由合格赈灾款赔偿的任何\n费用没有由保险或其他赔偿予以补偿，则这些付\n款不纳入个人收入。这些付款无需缴纳所得税、\n自雇税或就业税（社会保险税、医疗保险税和联\n邦失业税）。预扣税不适用于这些款项。\n547 号刊物 (2023)\n13\n", "合格赈灾款不含您收到（无关乎来源）的以\n下费用的付款:\n• 由于联邦政府宣布的灾难导致的合理和必\n要个人、家庭、生活或丧葬等费用。\n• 由于联邦政府宣布的灾难为修复或重建个\n人住宅而支付的合理和必要费用。（个人\n住宅可以是租赁的住宅或自己的住宅。）\n• 由于联邦政府宣布的灾难为修复或置换个\n人住宅物品而支付的合理和必要费用。\n合格赈灾款还包括联邦政府、州政府或地方\n政府就联邦政府宣布的灾难向受灾个人支付的金\n额。此等款项必须基于个人或家庭需求，从政府\n资金中支付；而且不是服务报酬。向企业支付的\n款项通常不具备资格。\n合格赈灾款项不包括：\n• 对本来由保险或其他赔偿支付的费用的付\n款；或者\n• 收入替代付款，如工资损失、营业收入损\n失或失业救济金等付款。\n合格的减灾付款。根据《斯塔福德法》或《国\n家洪水保险法》（2005 年 4 月 15 日生效）支\n付的合格减灾付款不包括在收入中。这些付款是\n您作为财产所有人收到的付款，用于减轻未来对\n您的财产造成损坏的风险。您不能增加您的财产\n基数，也不能就这些付款有关的支出进行扣减或\n抵免。\n出售减灾计划下的财产。通常，如果您出售或\n以其他方式转让财产，您必须确认任何税收方面\n的收益或损失，除非该财产是您的主要房屋。您\n在实现收益年度的报税表上填报收益或扣减损\n失。（您不能扣减个人使用财产的损失，除非损\n失是由于上文讨论的意意外外事故导致。）但是，\n如果您根据减灾计划出售或以其他方式将财产转\n让给联邦政府、州或地方政府、或印第安部落政\n府，如果您在一定时间内购买合格的置换财产，\n您可以选择推迟填报收益。参见上文推推迟收收益\n益，了解适用的规则。\n收益。如果您选择推迟填报在联邦政府宣布的\n灾区内受损或被毁财产的收益，特别规则适用。\n若要了解这些特别规则，参见以下讨论。\n• 上文置换财产下的灾灾区区主要要房房屋屋。\n• 上文置换财产下的位位于联邦政府府宣宣布为灾灾区\n区的企企业或创收收财产。\n推迟纳税截止日期\n对于受联邦政府宣布的灾难影响的纳税人，国税\n局可以推迟其某些纳税截止日期最多 1 年时\n间。国税局可推迟的纳税截止日期包括提交所得\n税、消费税和就业税报税表的截止日期；缴纳所\n得税、消费税和就业税的截止日期；向传统个人\n退休金账户 (IRA) 或罗斯 IRA 供款的截止日期。\nCAUTION\n!\n如果任何税收截止日期被推迟，国税局将在\n您所在区域发布公布退出决定，发布新闻稿，必\n要时还将在内部税收公告 (IRB) 中的税收裁决、\n税务手续指南、通知、公告或其他指导意见中公\n布相关信息。转到 IRS.gov/DisasterTaxRelief， \n了解您所在区域的纳税截止日期是否推迟。\n具备资格者。如果国税局推迟纳税截止日期，\n以下纳税人具备推迟资格。\n• 主要房屋位于涵涵盖灾灾区区内（定义见下\n文）。\n• 主要营业地位于涵盖灾区的营业实体或者\n独资经营者。\n• 隶属于合法政府或慈善组织并在涵盖灾区\n提供援助的救援人员的任何个人。\n• 任何个人、业务实体或独资企业，其记录\n需要在推迟纳税截止日期前提交，但必须\n保存在涵盖灾区内。主要房屋或主要营业\n场所不必在涵盖灾区内。\n• 任何房地产或信托公司，拥有可在推迟纳\n税截止日期前提交的纳税记录，但这些记\n录必须保存在涵盖灾区内。\n• 共同报税表上的配偶，其中有一位纳税人\n具备推迟资格。\n• 不在涵盖灾区内的任何个人、业务实体或\n独资企业，但其需要在推迟纳税截止日期\n前提交的记录位于涵盖灾区内。\n• 访问涵盖灾区的任何个人，其由于灾难遭\n受伤亡。\n• 国税局确定受到联邦政府宣布的灾难影响\n的任何其他人。\n涵盖灾区。该区域为联邦政府宣布为灾难的\n区域，国税局决定推迟该区域的纳税截止日期最\n长 1 年。\n授权推迟 60 天。某些受 2019 年 12 月 20 日之\n后发生的联邦宣布的灾害影响的纳税人，可能有\n资格获得某些税收截止日期的义务性推迟 60 \n天，如申报或支付所得税、消费税和就业税；以\n及向传统 IRA 或 Roth IRA 供款。\n从灾害声明中规定的最早事件发生日期开\n始，到最早事件发生日期或声明日期之后的 60 \n天（以较晚者为准）结束的这段时间，是截止日\n期被推迟的时期。\n有关您所在地区可获得的救灾信息，包括享\n受推迟的信息，请访问全全美美各地的国税税局新新闻。\n减息或减罚。国税局可减轻少缴所得税的利息\n和罚款，期限为推迟纳税截止日期的长度。\n联系联邦紧急事务管理局 \n(FEMA)\n您可以从 FEMA 获取信息，方式如下：访问 \nDisasterAssistance.gov （英文文），或拨打以下\n电话号码。这些号码仅在发生联邦政府宣布的灾\n难后才激活。\n• 800-621-3362。\n• 如果您失聪、重听或有言语残疾，请拨打 \n711 并向 TRS 接线员提供 800-621-3362 号\n码。\n如何报告收益和损失\n如何报告收益和损失取决于财产是业务财产、创\n收财产还是个人使用财产。\n个人使用的财产。如果您遭受损失，使用以下\n两项:\n• 表格 4684。\n• 附表 A（表格 1040）（或者，如果您是非\n税法定义居民，附表 A（表格\n1040-NR））。\n如果您获得收益，在以下两项中填报：\n• 表格 4684。\n• 附表 D（表格 1040）。\n不要在这些表格上填报您推迟的任何收益。\n如果您选择推迟收益，参见上文如如何推推迟收收益益\n的内容。\n企业财产或创收财产。使用表格 4684，填报\n您的收益和损失。您还必须在下述其他表格上填\n报收益和损失。\n持有 1 年以下的财产。个人在附表 A（表\n格 1040）上填报创收财产的损失。企业财产与\n创收财产的收益与企业财产的损失合并；在表\n格 4797 上填报净损益。如果您无需提交表格\n4797，在您的报税表上，只需在确定来自表格\n4797 一行输入净损益（对于提交表格 1040 或\n表格 1040-SR 的个人，为附表 1（表格 1040）\n第 4 行）。在该行一旁，输入 “表格 4684。”\n合伙经营企业和 S 公司应当参见表格 4684 说\n明，查明在何处报告此等收益和损失。\n持有超过 1 年的财产。如果您的企业财产\n或创收财产发生的损失超过此类财产的收益，将\n您的企业财产损失与企业财产与创收财产总收益\n合并。将净损益作为普通损益，填报到表格\n4797。如果您无需提交表格 4797，在您的报税\n表上，只需在确定来自表格 4797 一行输入净\n损益（对于提交表格 1040 或表格 1040-SR 的个\n人，为附表 1（表格 1040）第 4 行）。在该行\n一旁，输入 “表格 4684。” 个人在附表 A（表\n格 1040）上扣减创收财产的任何损失。合伙经\n营企业和 S 公司应当参见表格 4684，查明在何\n处报告此等收益和损失。\n如果企业财产与创收财产损失低于或等于此\n类财产的收益，在表格 4797 填报净金额。您也\n必须在附表 D（表格 1040）填报收益，这取决\n于您是否有其他交易。合伙经营企业和 S 公司\n应当参见表格 4684，查明在何处报告此等收益\n和损失。\n应计折旧财产。如果损坏或被盗财产是持有\n超过 1 年的应计折旧财产，您必须在允许或可\n允许的折旧范围内将全部或部分收益视为普通收\n入。您计算表格 4797 部分 III 中收益的普通收\n入部分。参见折旧回抵详见第 544 号刊物第 3 \n章，获取有关折旧回抵的详细信息。\n对基数调整\n如果您遭遇意外事故损失或盗窃损失，您必须用\n您收到的任何保险或其他赔偿以及用任何可免税\n损失，减少您的财产的基数。结果就是您的财产\n调整后基数。\n如果您作出上述任何一种基数调整，您在维\n修方面花费的、用以将您的财产恢复到灾难前状\n表 3。何时扣减意外事故损失或盗窃损失\n如果发生……损失\n则在……将其扣减\n因意意外外事故\n损失发生年度。\n联邦政府宣布的灾难灾灾区区灾\n灾年或紧接灾年之前\n 的年度。\n因盗窃窃\n发现盗窃的年度。\n在存存款款视为意外事故\n可作出合理估算的年度。\n* 如果您是个人，个人使用财产的意外事故损失和盗窃损失只有在由联邦政府宣布的灾难造成的损失才可扣\n减。如果您获得个人意外事故收益，例外情形适用。\n14\n547 号刊物 (2023)\n", "态的金额，可以提高您的调整后基数。不得用任\n何具备资格的减灾付款（上文文灾灾区区损失予以以讨\n论）提高您的财产基数。参见经调整基数，了\n解基数调整的更多信息，该内容载于第 551 号\n刊物。\n如果扣减额超过收入\n如果您的意外事故损失或盗窃损失扣减额使得您\n的当年扣减额高于您该年的收入，您可能遭受净\n经营损失 (NOL)。您不从事让您遭受意外事故损\n失或盗窃损失引起的 NOL 的业务。若要了解更\n多信息，参见第 536 号章“个人、房地产和信\n托净经营损失 (NOL)”。\n如何获取税务帮助\n如果您对税务问题有疑问，需要帮助编制报税\n表，或者想下载免费刊物、表格或说明，请转至\nIRS.gov （英文文）来查找可以立即帮助您的资\n源。\n编制和提交您的报税表。收到您所有的工资和\n所得报表（表格 W-2 、W-2G 、1099-R 、\n1099-MISC、1099-NEC 等）；失业补偿报表\n（邮寄或数码格式）或其他政府付款报表（表格\n1099-G）；以及银行和投资公司的利息、分红\n和退休金报表（表格 1099）后，您可以从若干\n选项中选择一项来编制和提交您的报税表。您可\n以自行编制报税表，查看您是否具有免费报税资\n格，或者雇用税务专业人员编制您的报税表。\n免费报税选项。您在线或在您的本地社区编制\n并提交报税表的选项，包括以下内容。\n• 免费提交。本计划可以让您免费使用纳税\n申报软件或免费申报的可填写表格，编制\n和提交您的联邦个人所得税报税表。但\n是，州报税无法通过免费文件进行。转到\nIRS.gov/FreeFile （英文文）查看您是否有\n资格免费使用在线联邦报税、电子提交和\n直接存款或缴款选项。\n• VITA。所得税志愿者协助 (VITA) 计划为中\n低收入者、残疾人和英语说得有限的纳税\n人提供免费税务帮助，这些人需要帮助编\n制其报税表。转到 IRS.gov/VITA （英文文）\n或下载免费 IRS2Go 应用程序，了解有关免\n费编制报税表的信息。\n• TCE。老年人税收咨询 (TCE) 计划为所有\n纳税人，特别是年龄在 60 岁（含）以上的\n人提供免费税务帮助。TCE 志愿者专门回\n答老年人独有的有关养老金和退休的问\n题。转到 IRS.gov/TCE （英文文）下载免费 \nIRS2Go 应用程序，或致电 \n888-227-7669，了解有关免费编制报税表\n的信息。\n• MilTax. 美国陆海空三军军人和具备资格的\n退伍军人可以使用 MilTax，这是由国防部\n通过“军事 OneSource”提供的一项免费\n税务服务。更多信息，请转到\nMilitaryOneSource （英文文） \n(MilitaryOneSource.mil/MilTax（英文\n文）)。\n而且，IRS 提供免费可填写表格，无论\n收入多少，都可以在线填写这些表格，然\n后以电子方式提交。\n使用在线工具，帮助编制您的报税表。转到\nIRS.gov/Tools 了解以下信息。\n•低低收收入入家家庭庭福福利利优优惠助手（IRS.gov/\nEITCAssistant）可确定您是否有资格享受\n低收入家庭福利优惠 (EIC)。\n• 在线 EIN 应用程程序序（IRS.gov/EIN) 可免费\n帮助您获取雇主识别号 (EIN)。\n• 预扣税税估算器器（IRS.gov/W4App）让您能\n更容易地估计你希望你雇主从你的工资中\n预扣的联邦所得税。这就是预扣税款。查\n看你的预扣税款如何影响你的退税、实得\n工资或应缴税款。\n• 首次次购房房者信信用账户查询（英文文） \n（IRS.gov/HomeBuyer （英文文））工具可\n提供有关您的还款和账户余额的信息。\n• 销售售税税扣除除计算器器（英文文）（IRS.gov/\nSalesTax （英文文））可计算您在附表 A\n（表格 1040）中逐项列举扣除项时可以申\n请的金额。\n获取税务问题的答案。您可以在 \nIRS.gov 上获取有关最新活动和税法变\n更的最新信息。\n• IRS.gov/Help ：各种工具，这些工具可以\n帮助您获取一些最常见税务问题的答案。\n• IRS.gov/ITA （英文文）：交互式税务助理，\n这款工具会询问您关于许多税务主题的问\n题，并根据您的输入，为您提供一些税务\n主题的答案。\n• IRS.gov/Forms （英文文）：查找表格、说\n明和刊物。您将找到最新的税收变更的详\n情和交互式链接，帮助您找到问题的答\n案。\n• 您还可以在您的电子申报软件中访问税务\n信息。\n需要有人帮您报税吗？有很多类型的报税表报\n税人，包括注册代理人、注册会计师 (CPA)、会\n计师以及许多无职业资格证书的人。如果您选择\n让某人为您编制报税表，则要明智选择该报税\n人。受薪报税人：\n• 主要负责您的报税表的整体实质准确性；\n• 必须在报税表上签字；并且\n• 必须注明其报税人纳税识别号 (PTIN)。\n虽然报税员总是在报税表上签字，但您\n最终还是要负责提供报税员准确编制报\n税表所需的所有信息，并对报税表上报\n告的每个项目的准确性负责。任何有偿为他人报\n税的人员都应该对税务问题有全面的了解。有关\n如何选择报税员的更多信息，请访问 IRS.gov 上\n的选择报税税员提示。\n雇主可以注册使用“在线企业服务”。社会保\n障局 (SSA) 在 SSA.gov/employer （英文文）上\n提供在线服务，为注册会计师、会计师、注册代\n理人以及处理表格 W-2（工资和税收报表）和\n表格 W-2c（更正工资和税收报表）的个人提供\n快速、免费、安全的 W-2 申报选项。\nIRS 社交媒体。转到 IRS.gov/SocialMedia \n（英文文）查看 IRS 用于共享税收变化、诈骗警\n报、计划、产品和服务等方面的最新信息的各种\n社交媒体工具。在 IRS，隐私和安全是我们最优\n先考虑的问题。我们使用这些工具与您共享公共\n信息。切勿在社交媒体网站发布您的社会安全\n号码 (SSN) 或其他保密信息。使用社交网站\n时，一定要保护您的身份。\n以下 IRS YouTube 频道用英语、西班牙语和\n美国手语 (ASL) 提供有关各种税收相关主题的信\n息丰富的短视频。\n• Youtube.com/irsvideos （英文文）。\n• Youtube.com/irsvideosmultilingua （英文\n文）。\n• Youtube.com/irsvideosASL （英文文）。\nCAUTION\n!\n观看 IRS \n视频。 IRS \n视频门户网站\n(IRSVideos.gov （英文文））包含面向个人、小\n型企业和税务专业人员的视频和音频演示。\n其他语言版本的在线税收信息。如果英语不是\n您的母语，您可以在 IRS.gov/MyLanguage \n（英文文）上找到相关信息。\n免费电话口译（OPI）服务。国税局致力于通\n过提供 OPI 服务为英语水平有限 (LEP) 的纳税\n人服务。 OPI 服务是一项联邦政府资助的计\n划，可在纳税人协助中心 (TAC)、大多数国税局\n办事处以及每个 VITA/TCE 报税点获取。 OPI 服\n务支持 350 多种语言。\n为残疾的纳税人提供无障碍帮助热线。需要关\n于无障碍服务信息的纳税人请致电 \n833-690-0598。无障碍服务热线可以回答与当\n前和未来的无障碍产品和服务有关的问题，这些\n产品和服务可以通过替代媒体格式（例如，盲\n文、大字体、音频等）提供。无障碍帮助热线不\n能进入你的国税局账户。有关税法、退税或账户\n相关问题的帮助，请访问 IRS.gov/LetUsHelp。\n注意： 9000 表，替代媒体偏好表，或 \n9000(SP) 表允许你选择以下列格式接收某些类\n型的书面信函:\n• 标准打印。\n• 大字体。\n• 盲文。\n• 音频 (MP3)。\n• 纯文本文件 (TXT)。\n• 盲文就绪文件 (BRF)。\n灾害。请前往IRS.gov/DisasterRelief（英文文） \n来查看提供的灾害税务宽减。\n获取税务表格和刊物。转到 IRS.gov/Forms 浏\n览、下载或打印您可能需要的所有表格、说明和\n刊物。或者， \n您也可以前往 IRS.gov/\nOrderForms （英文文）下订单。\n获得电子书格式的税务刊物和说明。在移动设\n备上下载和查看大多数的税务刊物和说明（包括 \n1040 表的说明）的电子书，网址是 IRS.gov/\neBooks (英文文)。\nIRS 电子书已使用 Apple 的 iBooks 对 iPad \n进行了测试。我们的电子书没有在其他专门的电\n子书阅读器上进行测试，电子书的功能可能无法\n按预期操作。\n访问您的在线账户（仅限个人纳税人）。请转\n至 IRS.gov/Account 安全访问有关您的联邦税\n收账户的信息。\n• 浏览您所欠的金额并按纳税年度进行细\n分。\n• 查看付款计划详情或申请新的付款计划。\n• 进行付款或查看 5 年的付款历史和任何待\n付或计划的付款。\n• 查阅您的税务记录，包括您最近一次报税\n的关键数据和税收誊本。\n• 查阅国税局选定的通知的数字副本。\n• 批准或拒绝税务专业人员的授权请求。\n• 查看您的档案地址或管理您的通信偏好。\n获取您的报税表誊本。通过在线帐户，您可以\n访问各种信息，以在报税季节为您提供帮助。您\n可以获得誊本，查看最近提交的纳税申报表，并\n获得调整后的总收入。前往IRS.gov/Account\n创建或访问您的在线帐户。\n547 号刊物 (2023)\n15\n", "税务专业人员账户。该工具可让您的税务专业\n人员提交授权请求以访问您的个人纳税人 IRS 在\n线帐户。欲了解更多信息，请访问IRS.gov/\nTaxProAccount（英文文）。\n使用直接存款。获取退税最安全、最简单方式\n是电子申报并选择直接存款。直接存款以电子方\n式安全地将您的退税直接存入您的财务账户。直\n接存款还可以避免您的支票丢失、被盗、毁坏或\n因无法送达 IRS 被退回。80% 的纳税人使用直\n接存款方式获取退税。如果您没有银行账户，请\n前往IRS.gov/DirectDeposit 以了解更多关于在\n哪里找到可以开在线账户的银行或信用社的信\n息。\n报告和解决您的税务相关身份盗窃问题。 \n• 有人窃取您的个人信息实施税务欺诈行为\n时，便会发生税务相关身份盗窃。如果您\n的 SSN 被用于提交欺诈性报税表或申请退\n税或抵免，则您的税收会受到影响。\n• IRS 不会通过电子邮件、短信息 (包括缩短\n的链接)、电话或社交媒体渠道与纳税人联\n系，索要或验证个人信息或财务信息。包\n括索取信用卡、银行或其他金融账户的个\n人识别号码 (PIN)、密码或类似信息。\n• 转到 IRS.gov/IdentityTheft （IRS 身份盗\n窃中心网页），获取纳税人、税务专业人\n员和企业身份盗窃和数据安全保护相关的\n信息。如果您的 SSN 遗失或被盗或者您怀\n疑您是税务相关身份盗窃的受害人，您可\n以了解您应当采取哪些步骤。\n• 获取身份保护 PIN (IP PIN)。IP PIN 为分配\n给纳税人的六位数字，旨在帮助防止在欺\n诈性的联邦所得税报税表上滥用他们的 \nSSN。若您有 IP PIN，就可以防止他人用\n您的 SSN 提交报税表。要了解更多信息，\n请转至 IRS.gov/IPPIN 。\n查看您的退税状态的方法。 \n• 转到 IRS.gov/Refunds。\n• 下载官方 IRS2Go 应用程序到您的移动设\n备，查看您的退税状态。\n• 致电自动退税热线 800-829-1954。\nIRS 无法在 2 月中旬之前对申报低收入\n家庭福利优惠（EIC）或附加子女减税\n优惠（ACTC）的报税申请发放退款。\n该规定适用于全部退款，而不仅是与这些抵免优\n惠相关的部分。\n纳税。美国税款必须以美元汇给 IRS。不接受数\n数字字资产。请访问 IRS.gov/Payments 以获取更\n多如何使用以下任一选项进行付款的信息。\n•直直接接付款款：直接从您的支票账户或储蓄账\n户支付您的个人税单或预估税款，而不向\n您收取任何费用。\n•借借记卡卡、信信用卡卡或数数字字钱包包：选择经认可\n的支付服务提供商，在线或通过电话付\n款。\n• 电子子资金金缴税税（英文文）：在使用报税表编\n制软件或通过税务专业人员申报联邦税时\n提供安排付款。\n• 联邦税税收收电子子缴纳系系统：企业的最佳选\n择。需要注册。\n•支支票或汇票：将款项邮寄至通知或说明上\n所列地址。\n• 现金金：您可以在参与的零售商店用现金缴\n税。\nCAUTION\n!\n• 当日到到达达电汇（英文文）：您可以从您所在\n地的金融机构进行当日到达电汇。联系您\n所在地的金融机构，了解该方式的可用\n性、费用和时间范围。\n注意。 IRS 使用最新的加密技术，以确保您\n在网上、通过电话或使用 IRS2Go 应用程序从移\n动设备进行的电子支付安全可靠。电子支付快\n捷、方便，而且比邮寄支票或汇票更快。\n如果我无法缴税，该怎么办？转到 IRS.gov/\nPayments 获取有关您使用的选项的更多信息。\n• 申请在线支支付协议（IRS.gov/OPA ），以\n便您今天不能全额缴税时可以按月分期缴\n纳。一旦您完成在线流程，您就会立即收\n到您的协议是否获批的通知。\n• 使用折折中要要约资格格预审（英文文），查看您\n是否能以低于您所欠全部金额的款项来偿\n还您所欠的税收债务。有关折中要约计划\n的更多信息，请转至 IRS.gov/OIC。\n提交经修订报税表。请访问IRS.gov/\nForm1040X 获取信息和更新内容。\n查看您的经修订报税表的状态。转到 IRS.gov/\nWMAR 跟踪表格 1040-X 经修订报税表的状态。\n从您提交修正税表之日起，最多需要 3 \n周时间方能显示在我们的系统中，处理\n该报税表最多用时 16 周。\n理解您收到的 IRS 通知或信函。转到 IRS.gov/\nNotices 查找有关回复 IRS 通知或信函的更多信\n息。\n回复 IRS 通知或信件。您现在可以使用文档上\n传工具上传对所有通知和信件的回复。对于需要\n采取额外行动的通知，纳税人将在 IRS.gov 上适\n当被重新引导以采取进一步行动。要了解有关该\n工具的更多信息，请访问IRS.gov/Upload（英文\n文）。\n备注。您可以使用附表 LEP，改变语言偏好\n的请求，来说明您希望以另一种语言接收国税局\n的通知、信件或其他书面通信。您可能不会立即\n收到所要求语言的书面通讯。国税局对 LEP 纳\n税人的承诺是于 2023 年开始提供翻译的多年时\n间表的一部分。您将继续收到通信，包括英文通\n知和信件，直到它们被翻译成您的首选语言。\n联系您当地 TAC。记住，许多问题在 IRS.gov \n上有答案，无需访问纳税人援助中心 (TAC)。转\n到 IRS.gov/LetUsHelp 了解人们问得最多的主\n题。如果您仍然需要帮助，当税务问题无法通过\n网络或热线处理时， TAC 会提供税务帮助。现\n在所有 TAC 都提供预约服务，所以您可以提前\n获悉您可以得到您需要的服务，无需等待很长时\n间。到访前，请转至 IRS.gov/TACLocator （英文\n文）查找最近的 TAC，并查询时间、可用服务\n和预约选项。或者，在 IRS2Go 应用程序“保持\n联系”选项卡下，选择“联系我们”选项，点击\n“本地办公室”。\n纳税人辩护服务处 (TAS) 可随时\n为您提供帮助\n何为 TAS？\nTAS 是 IRS 辖下一个帮助纳税人并保护纳税人权\n利的独立组织。TAS 的工作职责是努力确保公平\nCAUTION\n!\n对待每一位纳税人，确保您知悉和理解您在纳税\n税人人权权利利法法案案项下的权权利利（英文文）。\n如何了解纳税人的权利？\n《纳税人权利法案》描述所有纳税人在与 IRS 打\n交道时拥有的 10 \n项基本权利。转到\nTaxpayerAdvocate.IRS.gov （英文文）帮助您理\n解这些权利对您意味着什么，以及如何应用这些\n权利。这些是您的权利。知悉这些权利。使用\n它们。\nTAS 可以为您做什么？\nTAS 可以帮助您解决 IRS 无法解决的问题。TAS \n免费向您提供服务。如果您有资格获得他们的帮\n助，TAS 会将您分配给一位维权人员，该维权人\n员会在整个过程中与您齐心协力并竭尽所能解决\n您的问题。在以下情况下，TAS 可以为您提供帮\n助：\n• 您的问题对您、您的家人或您的公司造成\n经济困难；\n• 您（或您的公司）面临不利行动的直接威\n胁；或者\n• 您已经多次尝试联系 IRS，但无人回应，或\n者 IRS 未在承诺的日期前回复。\n如何联系 TAS？\nTAS 在每每个个州、哥哥伦比比亚特特区区和波多多黎黎各均设有\n办事处。要查找您的当地辩护人号码：\n• 请访问 TaxpayerAdvocate.IRS.gov/\nContact-Us（英文文）;\n• 请访问IRS.gov/pub/irs-pdf/p1546.pdf\n（英文文）, 下载 1546 刊物, 纳税人辩护服务\n处是您在国税局的声音;\n• 请拨打 IRS 免费电话 800-TAX-FORM \n(800-829-3676) 订购 1546 刊物的副本;\n• 查看本地目录；或\n• 拨打 TAS 免费电话 877-777-4778。\nTAS 还可以为纳税人提供哪些帮助？\nTAS 致力于解决影响众多纳税人的大规模问题。\n如果您知道其中某些主要问题，请通过 \nIRS.gov/SAMS（英文文）进行报告。请务必不要\n包含任何个人纳税人信息。\n低收入纳税人咨询中心 (LITC)\nLITC 独立于 IRS 和 TAS。LITC 可代表收入低于\n某个水平且需要解决与国税局的税务问题的个\n人。LITC 可以代表纳税人在国税局和法庭上参\n与审计、上诉和税收纠纷。此外，LITC 还能够\n以不同的语言向以英语作为第二语言的个人提供\n关于纳税人权利与义务的信息。同时为合格纳税\n人提供免费提供服务，或在收取小额费用的情况\n下提供服务。有关更多信息，或要查找附近的 \nLITC ，请转到 \nLITC \n页面，网址为 \nTaxpayerAdvocate.IRS.gov/LITC (英文文) 或访问\nIRS.gov/pub/irs-pdf/p4134.pdf (英文文)参阅 IRS \n第 4134 号刊物, 《低低收收入入纳税税者服务处列列表表》\n(英文文)。\n16\n547 号刊物 (2023)\n", "为帮助我们开发出更有用的索引，请告诉我们您是否有索引条目的想法。有关与我们联系的方式，请\n参阅\"简介\"中的\"意见和建议\"\n索引\n \nB\n帮助 (见税务帮助)\n保护费用6\n保险6\n生活费，赔付款6\n报告收益和损失10, 14\n超过收入的扣减额15\n存款4\n表 1 4\n个人使用的财产14\n基数，调整14\n企业财产或创收财产14\n收益12\n灾区损失13\n被盗财产 (见盗窃损失)\n被盗财产的 FMV 5\n表格 1040-X:\n灾区损失13\n表格 1040，附表 A 14\n表格 1040，附表 D 14\n表格 4684:\n报告个人使用财产的收益和损\n失14\n不可扣减损失3\nC\n存货损失4\n存款损失4, 14\n（表 1）报告4\n何时报告12\nD\n到期日:\n推迟纳税截止日期14\n盗窃损失3\n被盗财产的 FMV 5\n何时报告12\n何时扣减（表 3）14\n列明财产的工作手册2\n遗失或丢失财产4\n证据4\n调整后基数6\n对基数调整14\n对基数调整。11\nF\n非商业坏账4\n费用:\n保护6\n附带费用6\n估价6\n景观5\n清理5\n损失后照片6\n维修5\n置换6\n腐蚀性干墙3\n附带费用6\nG\n干墙，具有腐蚀性3\n个人财产:\n损失扣除额，计算9\n个人使用的不动产5\n个人使用的财产:\n报告收益和损失14\n扣除限制（表 2）7\n公平市价 (FMV):\n衡量降幅5\n无需考虑的项目6\n需要考虑的项目5\n灾区内或附近财产的市值下\n降。6\n估价5, 6\n雇主紧急灾难基金6\nH\n合格的减灾付款14\n合格机会基金2\n坏账4\nJ\n基数:\n调整后6\n调整金额14\n调整为11\n置换财产11\n计算收益10\n计算损失4, 9\n保险和其他赔偿6\n调整后基数6\n灾区损失13\n减罚14\n减息14\n减息或减罚14\n景观5\n警告3\n救灾拨款。7\n具备资格的灾难损失2\nK\n刊物 (见税务帮助)\n扣除限制8\n10% 规则8\n100 美元规则8\n个人使用的财产（表 2）7\n库存损失:\n灾区损失13\nL\n联邦紧急事务管理局 (FEMA)，联\n系14\n联邦意外事故损失2\n联邦赈灾拨款13\n联邦政府宣布的灾难2, 11, 12\n具备资格的灾难损失2\n联邦意外事故损失2\n灾难损失2\nM\n木材损失11\nN\n纳税人死亡:\n推迟收益11\nP\n庞氏投资计划4\n赔偿:\n雇主紧急灾难基金6\n救灾7\n扣除损失后收到的赔偿7\n类型6\n未提交索赔6\n现金礼物6\nQ\n企业财产或创收财产4\n汽车:\n公平市价5\n事故3\n清理费用5\n情感价值6\nS\n商业用途，部分用于的财产10\n生活费保险赔付款6\n失踪儿童照片。2\n事故3\n收益:\n报告14\n何时报告12\n计算10\n赔偿4\n推迟10, 12\n授权延长 60 天14\n税务帮助15\n损失:\n报告14\n存款 (见存款损失)\n盗窃 (见盗窃损失)\n何时报告12\n表 3 14\n计算金额 (见计算损失)\n记录4\n意外事故 (见意外事故损失)\n灾区 (见灾区损失)\n证据4\n损失记录4\n损失证据4\nT\n图表和数字:\n报告存款损失（表 1）4\n个人使用财产扣除限制规则（表\n2）7\n何时扣减损失（表 3）14\n推迟纳税截止日期14\n推迟收益10, 12\n必要报表12\n改变思维12\n三年限制12\n提交报税表后取得的置换资\n产12\n提交报税表前取得的置换资\n产12\n替代置换财产12\n修订版报税表12\nW\n维修费用5\n为企业提供的州赈灾拨款13\nX\n现金礼物6\n相关人士，向之购买置换财产10\n相关支出6\n修订版报税表12\nY\n遗失或丢失财产4\n已婚纳税人:\n扣除限制8\n意外事故伤亡损失:\n定义2\n意外事故损失14\n不可扣减损失3\n存款损失4\n警告3\n证据4\n逐渐恶化3\n意外事故损失。:\n何时报告12\n由于灾难和盗窃造成的财产损失工作\n手册2\nZ\n灾难损失2\n列明财产的工作手册2\n灾区损失12\n表格 1040-X 13\n房屋变得不安全13\n合格的减灾付款14\n合格赈灾款项13\n何时扣减12\n表 3 14\n计算损失扣除额13\n库存13\n联邦政府宣布的灾难11, 12\n取消联邦贷款13\n如何扣减您上年度的损失12\n推迟纳税截止日期14\n要保留的记录13\n主要房屋规则11, 14\n照片:\n损失文件6\n征用2\n置换财产11\n对公司财产的基本调整11\n基数11\n推迟收益12\n预付款11\n主要房屋11\n主要住房:\n在灾区13\n置换成本6\n置换期11\n延期11\n租赁财产5\n何时报告12\n547 号刊物 (2023)\n17\n" ]
p1854.pdf	0424 Publ 1854 (PDF)	https://www.irs.gov/pub/irs-pdf/p1854.pdf	[ "How to prepare a\nCollection Information Statement (Form 433-A) \nWho should use Form 433-A?\nForm 433-A is used to obtain current financial information \nnecessary for determining how a wage earner or self-employed \nindividual can satisfy an outstanding tax liability.\nYou may need to complete Form 433-A:\n•\t If you are an individual who owes income tax on Form 1040,\n•\t If you are an individual who may be a responsible person for a \nTrust Fund Recovery Penalty,\n•\t If you are an individual who may be personally responsible for a \npartnership liability,\n•\t If you are an individual owner of a limited liability company that \nis a disregarded entity, or\n•\t If you are an individual who is self-employed or has self-\nemployment income. You are self-employed if you are in \nbusiness for yourself, or carry on a trade or business as a sole \nproprietor or an independent contractor.\nIf you are a wage earner:\nComplete Sections 1, 2, 3, 4 and 5, including the signature line on page 4.\nIf you are a self-employed individual:\nComplete Sections 1, 3, 4, 5, 6 and 7, and the signature line on page 4.\nIf you are a wage earner and have self-employment income:\nComplete Sections 1 through 7, and the signature line on page 4.\nAnswer all questions in these sections or write N/A if the question is \nnot applicable. Include attachments if additional space is needed to \nrespond completely to any question. You may be asked to provide \nadditional verification after we review the completed Form 433-A.\nCertification for Signature Line on page 4\nThis requires the taxpayer’s signature. For joint income tax \nliabilities, both husband and wife must sign the statement.\nSection 4 Personal Asset information (Foreign and Domestic)\nItems 13 – Personal Bank Accounts\nEnter all accounts (checking, savings, online, mobile (e.g., PayPal), \nmoney market, etc.); even if there is currently no balance. Include \nstored value cards such as a payroll card from an employer, \nan electronic benefit card from a government agency or a child \nsupport payment card. Do not enter bank loans.\nItem 14 – Investments\nList all investments such as stocks, bonds, mutual funds, virtual \ncurrency (e.g., Bitcoin, Ethereum, Ripple and Litecoin) etc. Include \nany interest you have in a business.\nItem 15 – Available Credit\nEnter lines of credit and credit cards issued by a bank, credit \nunion, or savings and loan. Securing a credit card advance to pay \ntaxes is an option to consider, but is not required.\nItems 17, 18 and 19 – Real Estate, Vehicles and Personal\nCurrent Fair Market Value – Indicate the amount you could sell the \nasset for today.\nDate of Final Payment – Enter the date the loan or lease will be \nfully paid.\nItem 17 – Real Estate\nList locations of all property that you own or are purchasing under \ncontract. List lender or contract holder.\nItem 18 – Personal Vehicles\nList all vehicles owned and leased (cars, boats, RVs, etc.). If you \nare leasing, list lessor. If you are purchasing, list lender.\nItem 19 – Personal Assets\nList other personal assets you own such as artwork, jewelry, \nantiques, furniture, collections (coins, guns, etc.). Include \nintangible assets such as licenses, domain names, patents, \ncopyrights, mining claims, etc.\nSection 5 Monthly Income/Expenses\n(See page 2 for additional information on income/expenses.) If \nyou are self-employed or have self-employment income, complete \nSections 6 and 7 before completing Section 5.\nIf only one spouse has a tax liability, but both have income, list the \ntotal household income and expenses if you share expenses or live \nin a community property state. If you do not live in a community \nproperty state and do not share expenses, list income and expenses \nfor the liable taxpayer only. Verification of expenses may be requested.\nSection 6 (Self-Employed only) Business Information/Assets\nItem 61 – Payment Processor\nList all third-party processors you use for business to accept credit \ncard payments. Include virtual currency wallet, exchange or digital \ncurrency exchange.\nItem 64 – Business Bank Accounts\nEnter all business bank accounts (checking, savings, online, mobile \n(e.g., PayPal), money market, etc.); even if there is currently no \nbalance. Include stored value cards such as a telephone card or \nprepaid debit card for expenses. Do not enter bank loans.\nItem 66 – Business Assets\nList all other assets used in trade or business that were not \nincluded in previous sections.\nSection 7 (Self-Employed only) Business Income and \nExpenses\nComplete Business Income and Expenses in Section 7 before completing \nMonthly Income/Expense Statement in Section 5. The business information \nin Section 7 should reconcile with your business profit and loss statement. \nSee footnote 6 on page 6 of Form 433-A if using Form 1040, Schedule C.\nPublication 1854 (Rev. 4-2024) Catalog Number 21563Q Department of the Treasury Internal Revenue Service www.irs.gov\n", "TOTAL INCOME \nItems 20 and 21 – Wages\nEnter your gross monthly wages and/or salaries. Do not deduct \nwithholding or allotments taken out of your pay such as insurance, union \ndues, car payments, etc. List these deductions in Total Living Expenses.\nItem 23 – Net Business Income\nEnter your monthly net business income from line 89 on page 6.\nItem 25 – Distributions\nEnter the monthly average of your distributions from Partnerships, \nSubchapter S Corporations or Limited Liability Companies. Enter 401K \ndistributions if not included in Pension Income on lines 26 or 27.\nTOTAL LIVING EXPENSES (necessary)\nTo be necessary, expenses must provide for the health and welfare \nof you and your family and/or provide for the production of \nincome, and must be reasonable in amount. We may ask you to \nprovide substantiation of certain expenses.\nItem 35 – Standard for Food, Clothing and Misc.\nEnter the total amount for this item from the chart in the next \ncolumn. If you claim a higher amount for a specific expense, you \nmust verify and substantiate that amount. The miscellaneous \nallowance is for expenses that are not included in any other \nallowable living expense items (e.g., credit card payments, bank \nfees, school supplies, etc.).\nItem 36 – Housing and Utilities\nEnter the monthly rent or mortgage payment for your principal \nresidence. Add the average monthly payment for the following \nexpenses, if they are not included in your rent or mortgage \npayments: property taxes, homeowner’s or renter’s insurance, \nnecessary maintenance and repair, homeowner dues, \ncondominium fees and utilities.\nItem 37 – Vehicle Ownership Costs\nEnter your monthly lease, purchase or loan payments.\nItem 38 – Vehicle Operating Costs\nEnter the average monthly costs for insurance, licenses, \nregistration fees, inspections, normal repairs and maintenance, \nfuel, parking and tolls.\nItem 39 – Public Transportation\nEnter the average monthly public transportation expenses you pay \nfor bus, train and taxi fares, and any other mass transit fares. \nItem 40 – Health Insurance \nEnter your monthly expense for health insurance.\nItem 41– Out-of-Pocket Health Care Costs\nEnter the amount for this item from the chart in the next column. \nThese are health care costs not covered by insurance. If you claim \na higher amount, you must verify and substantiate the expenses.\nItem 42 – Court Ordered Payments\nInclude child support, alimony, etc.\nItem 45 – Current Year Taxes\nInclude state and Federal taxes withheld from salary or wages, \nor paid as estimated taxes. If applicable, include county, city, and \nmunicipal income taxes.\nItem 46 – Secured Debts\nEnter your average monthly payments for any other secured debts. \nDo not duplicate mortgage or car payments entered in Items 36 or \n37 above.\nItem 48 – Other Expenses\nIn certain circumstances, IRS may allow minimum payments on \nother expenses, such as student loans, unsecured debts, tuition \nor contributions if required for employment, etc. Attach a list and \nexplanation.\nTotal Monthly National Standards for Food, Clothing and Misc. \n(Section 5, item 35)\nEffective 04/22/2024\nExpense\nOne \nPerson\nTwo \nPersons\nThree \nPersons\nFour \nPersons\nFood\n$458 \n$820 \n$977 \n$1,143 \nHousekeeping supplies\n$44 \n$75 \n$83 \n$82 \nApparel & services\n$87 \n$157 \n$187 \n$300 \nPersonal care products \n& services\n$48 \n$80 \n$87 \n$97\nMiscellaneous\n$171 \n$279 \n$343 \n$405 \nTotal\n$808 \n$1,411 \n$1,677 \n$2,027 \nMore than four persons\nOver Four Persons Amount\nFor each additional person, add to \nfour-person total allowance:\n$386 \nTo calculate the allowance, please read across to the column that \nmatches the number of persons in your family.\nWhen you have more than four persons in your family, you need to \nmultiply the amount of additional persons over four by the dollar \namount in the “Over Four” column; then add the answer to the \ndollar amount in the “Four” column. For example, when you have \nsix persons in your family, you would multiply $386 by the two \nmembers of your family over four to get $772. You then would add \nthis $772 to the $2,027 allowed for a family of four. As a result, \nyour allowed expenses would equal $2,799 ($772 + $2,027).\nTotal Monthly National Standards for Out-of-Pocket \nHealth Care Costs (Section 5, item 41)\nEffective 04/22/2024\nOut-of-Pocket Health Care Costs\nUnder 65\n$83\n65 and Older\n$158\nTo calculate the allowance, determine the number and age of \npersons in your household and multiply by the amount reflected in \nthe chart.\nFor example, a family of three persons, all under 65, would be \nallowed $249 ($83 x 3).\nNOTE: IRS will allow reasonable expenses that exceed the \nstandards if using the standards is not adequate to provide for \nyour necessary living expenses. You may be asked to provide \nverification of expenses claimed.\n" ]
p5709.pdf	0524 Publ 5709 (PDF)	https://www.irs.gov/pub/irs-pdf/p5709.pdf	[ "How to Create a \nWritten Information Security Plan \nfor Data Safety\nWith data security incidents continuing, tax professionals must have current \nwritten information security plans or WISPs. \nFederal law, enforced by the Federal Trade Commission, requires professional tax preparers to create and maintain a \nwritten data security plan. \nHaving a WISP protects businesses and clients while providing a blueprint of action in the event of a security incident. \nIn addition, a WISP can help if other events occur that can seriously disrupt a tax professional’s ability \nto conduct normal business, including fire, flood, tornado, earthquake and theft. \nThe Security Summit developed a plain language sample plan that tax pros can use for guidance in making their own \nWISP\n. The sample plan is available on IRS.gov.\nA security plan should be appropriate to the company’s size, scope of activities, complexity and the sensitivity \nof the customer data it handles. \nDeveloping a WISP\nA good WISP should identify the risks of data loss for the types of information handled by a company and focus on \nthree areas: \n1. Employee management and training.\n2. Information systems.\n3. Detecting and managing system failures.\nUnderstanding post-breach responsibilities is important in creating a WISP\n. A good resource is the FTC’s Data \nBreach Response Guide.\nAs a part of the plan, the FTC requires each firm to: \n Designate one or more employees to coordinate its information security program.\n Identify and assess the risks to customer information in each relevant area of the company’s operation and evaluate the effectiveness of\nthe current safeguards for controlling those risks.\n Design and implement a safeguards program, and regularly monitor and test it.\n Select service providers that can maintain appropriate safeguards.\n Evaluate and adjust the program considering relevant circumstances, including changes in the firm’s business or operations, or the results\nof security testing and monitoring.\nMaintaining a WISP\nA good security plan requires regular maintenance and upkeep. Here are tips to keep a WISP effective:\n Once completed, tax professionals should keep their WISP in a format that others can easily read, such as PDF or\nWord. Making the WISP available to employees for training purposes is also encouraged. Storing a copy offsite or in\nthe cloud is a recommended best practice in the event of a physical disaster.\n It is important to understand that a WISP is intended to be an evergreen document. It is important to regularly\nreview and update any security plan, along with adjusting the plan to accommodate changes to the size, scope and\ncomplexity of a tax professional’s business.\n As part of a security plan, the IRS also recommends tax professionals create a data theft response plan, which\nincludes contacting their IRS Stakeholder Liaison to report a theft. Also see the FTC data breach response\nrequirements listed above.\nPublication 5709 (Rev. 5-2024) Catalog Number 93463H Department of the Treasury Internal Revenue Service www.irs.gov \nWISP \nThis document provides \nan overview of \nIRS Publication 5708. \nFor more detailed \ninformation \nscan the QR code.\n" ]
p5876.pdf	0424 Publ 5876 (PDF)	https://www.irs.gov/pub/irs-pdf/p5876.pdf	[ "2023 RETURNS\nTake your VITA/TCE training online at: apps.irs.gov/app/vita/ \n(keyword: Link & Learn Taxes). Link to the Practice Lab to gain \nexperience using tax software and take the certification test online, \nwith immediate scoring and feedback.\nPublication 5876 (4-2024) Catalog Number 94418O Department of the Treasury Internal Revenue Service www.irs.gov \nVITA/TCE Foreign Student and Scholar Volunteer Training Guide\nVolunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)\n", "How to Get Technical Updates?\nUpdates to the volunteer training materials will be contained in Publication 4491-X, VITA/TCE Training \nSupplement. The most recent version can be downloaded at: www.irs.gov/pub/irs-pdf/p4491x.pdf \nVolunteer Standards of Conduct\nVITA/TCE Programs\nThe mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying \ntheir tax responsibilities by providing free tax return preparation. To establish the greatest degree of \npublic trust, volunteers are required to maintain the highest standards of ethical conduct and provide \nquality service.\nAnnually all VITA/TCE volunteers (whether paid or unpaid) must pass the Volunteer Standards of \nConduct (VSC) certification test and agree that they will adhere to the VSC by signing and dating \nForm 13615, Volunteer Standards of Conduct Agreement, prior to volunteering at a VITA/TCE site. In \naddition, return preparers, quality reviewers, coordinators, and tax law instructors must certify in Intake/\nInterview & Quality Review. Volunteers who answer tax law questions, instruct tax law classes, prepare \nor correct tax returns, or conduct quality reviews of completed returns must also certify in tax law prior \nto signing the form. Form 13615 is not valid until the sponsoring partner’s approving official (coordinator, \ninstructor, administrator, etc.) or IRS contact confirms the volunteer’s identity with a government-issued \nphoto identification (ID) and signs and dates the form.\nAs a volunteer in the VITA/TCE Programs, you must adhere to the following Volunteer Standards of \nConduct:\t\nVSC 1 - Follow the Quality Site Requirements (QSR).\u0007\t\nVSC 2 - Do not accept payment, ask for donations, or accept refund payments for federal or \t\t\t\n state tax return preparation from customers.\t\nVSC 3 - \u0007\nDo not solicit business from taxpayers you assist or use the information you gained \nabout them (their information) for any direct or indirect personal benefit for yourself or \nany other specific individual.\t\nVSC 4 - Do not knowingly prepare false returns.\t\nVSC 5 - \u0007\nDo not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any \nother conduct considered to have a negative effect on the VITA/TCE programs.\t\nVSC 6 - Treat all taxpayers in a professional, courteous, and respectful manner.\nFailure to comply with these standards could result in, but is not limited to, the following:\n•\t\nYour removal from all VITA/TCE programs;\n•\t\nInclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely;\n•\t\nDeactivation of your sponsoring partner’s site VITA/TCE EFIN (electronic filing ID number);\n•\t\nRemoval of all IRS products, supplies, loaned equipment, and taxpayer information from your site;\n•\t\nTermination of your sponsoring organization’s partnership with the IRS;\n•\t\nTermination of grant funds from the IRS to your sponsoring partner; and\nConfidentiality Statement:\nAll tax information you receive from taxpayers in your volunteer capacity is strictly confidential and should \nnot, under any circumstances, be disclosed to unauthorized individuals.\nTaxSlayer® is a copyrighted software program owned by Rhodes Computer Services. All screen shots that \nappear throughout the official Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly \n(TCE) training materials are used with the permission of Rhodes Computer Services.\n", "Table of Contents\nHow to Get Technical Updates?. . . . . . . . . . 2\nVolunteer Standards of Conduct. . . . . . . . . . 2\nResidency Status.\n . . . . . . . . . . . . . . . . . 4\nIntroduction\t\n4\nDetermining Status\t\n4\nSummary\t\n8\nConclusion\t\n14\nNonresident Income and Deductions. . . . . . . 15\nIntroduction\t\n15\nWho Must File?\t\n15\nTaxation of Nonresidents\t\n16\nSummary\t\n24\nConclusion\t\n26\nTax Treaties. . . . . . . . . . . . . . . . . . . . . 27\nIntroduction\t\n27\nTax Residency\t\n27\nSummary\t\n32\nConclusion\t\n34\nFiling Requirements. . . . . . . . . . . . . . . . 35\nIntroduction\t\n35\nWhat to File\t\n35\nSummary\t\n38\nConclusion\t\n39\nFiling Status and Dependents. . . . . . . . . . . 40\nIntroduction\t\n40\nSummary\t\n41\nConclusion\t\n43\nIndividual Taxpayer Identification Number (ITIN). \n44\nIntroduction \t\n44\nSummary\t\n47\nConclusion\t\n48\nCredits. . . . . . . . . . . . . . . . . . . . . . . 49\nIntroduction\t\n49\nSummary\t\n50\nConclusion\t\n52\nFinishing the Return. . . . . . . . . . . . . . . . 53\nIntroduction\t\n53\nFinishing Form 1040-NR\t\n53\nSummary\t\n56\nConclusion\t\n58\nSocial Security Tax.\n . . . . . . . . . . . . . . . . 59\nIntroduction\t\n59\nSocial Security Tax - Social Security and \nMedicare Tax Liability\t\n59\nConclusion\t\n64\nState Income Taxes . . . . . . . . . . . . . . . . 65\nIntroduction \t\n65\nConclusion\t\n66\nCompleting Form 8843.\n . . . . . . . . . . . . . . 67\nIntroduction\t\n67\nSummary\t\n71\nForeign Student Comprehensive Practice. . . . 77\nIntroduction\t\n77\nSummary\t\n99\nSummary\t\n112\nSummary\t\n122\n", "4\nResidency Status\nResidency Status\nIntroduction\nThis lesson is designed to teach tax preparers how to identify the residency status of foreign students and \nscholars who must file U.S. tax returns. \nNote: The forms may change after this material becomes available. Screen shots may depict a previous year’s \nversion of the forms or software. Publication 4491X, VITA/TCE Training Supplement, will be released in \nJanuary to notify volunteers of any tax law and software updates.\nObjectives\nAt the end of this lesson, you will be able to:\n• Determine if a taxpayer is a resident or nonresident alien\nDetermining Status\nNonresident Alien Intake and Interview Process — Form 13614-NR\nUse Form 13614-NR, Nonresident Alien Intake and Interview Sheet to \nengage taxpayers in preparing accurate returns. To ensure quality and accuracy \non each return, use the approved intake and interview sheet as a starting \npoint for a comprehensive interaction with the taxpayer, in combination with \nall the source documents provided by the taxpayer. Confirm each item on the \napproved intake and interview sheet, to make sure you and the taxpayer have \nconsidered all the necessary information to ensure that all questions and issues \nhave been addressed. If items are incorrect or incomplete, revisit the issue and \nmake corrections to the return, as needed.\nSome nonresident alien students may believe that they can choose to be \ntreated as a resident alien in order to claim the refundable education credits. Be \nsure to address proper residency status with each taxpayer.\nThree Residency Statuses\nThe first step in assisting international students and scholars is determining \ntheir residency status for tax purposes. All noncitizens or nonnationals of the U.S. are considered aliens. There \nare three types of aliens for tax purposes:\n• Resident: U.S. residents who meet either the green card test or the substantial presence test\n• Nonresident: Persons who are not U.S. citizens or lawful permanent residents of the United States\n• Dual status: Persons who are both nonresidents and resident aliens in the same tax year\nResident aliens are taxed like U.S. citizens, while nonresident aliens are taxed differently. Most students fall \nunder the nonresident alien status. \nClick here to refer to the Nonresident Alien or Resident Alien? - Decision Tree from Publication 4011.\nThe determination of residency status for federal income tax purposes may be different from the residency \nstatus determined for immigration purposes.\nPermanent Resident Status\nAliens are considered residents for tax purposes if they are lawful permanent residents of the United States \n(holders of green cards) at any time during the calendar year.\nWhat do I need?\n• Form 8840, Closer\nConnection Exception\nStatement for Aliens\n• Form 1040-NR, U.S.\nNonresident Alien Income\nTax Return\nOptional:\n• Publication 4011, VITA/\nTCE Foreign Student\nand Scholar Volunteer\nResource Guide\n• Publication 519, U.S. Tax\nGuide for Aliens\n• Link & Learn Taxes, Filing\nStatus Workout and Filing\nBasic Workout lessons.\n", "5\nResidency Status\nIndividuals holding green cards have resident status unless it is taken away from them or is administratively or \njudicially determined to be abandoned.\nSubstantial Presence\nNonresident aliens meet the substantial presence test if they have spent more than 183 days in the U.S. To \nmeet the substantial presence test, an alien must be physically present in the U.S. for at least:\n• 31 days in the current tax year, and\n• 183 days during a 3-year period consisting of the current year and the 2 immediately prior tax years, \ncalculated as follows:\n \no All days of presence in the current year\n \no 1/3 of days of presence in the year immediately before the current year 1/6 of days of presence in the year \nbefore that\n \no Rev. Proc. 2020-20 provides for exceptions to the physical presence test for those impacted by COVID-19.\nNonresident aliens who are in the U.S. more than 183 (non-exempt) days in the current tax year meet the \nsubstantial presence test.\nExempt Individual\nAn individual in any of the following categories is temporarily exempt from counting days toward the substantial \npresence test:\n• Student\n• Teacher or trainee\n• Closer connection to home country (Out of Scope)\nResident aliens are taxed like U.S. citizens, while nonresident aliens are taxed differently. Most students fall \nunder the nonresident alien status.\nGenerally, exempt individuals cannot choose to count their exempt days in order to be treated as a resident \nunder the substantial presence test. (An exception for married taxpayers electing to file jointly where one \nspouse is a U.S. citizen or resident will be discussed later in the lesson.)\nClick here to refer to the Substantial Presence Test? - Decision Tree from Publication 4011.\nTaxpayers must file Form 8843 each year they claim the substantial presence test as an exempt individual. \nForm 8843 and any required additional statements must be completed if taxpayers intend to request an \nextension of time based on claiming a closer connection to their home country. Please refer to the lesson on \nCompleting Form 8843 for further information.\nStudent\nA student may be temporarily in the U.S. in F, J, M, or Q immigration status. Immediate family members of a \nstudent generally are considered as in the same immigration status, including spouses and unmarried children \nunder age 21 who reside with the student.\nDuring the first five years in the U.S., the days the student is physically present in the U.S. are exempt and not \ncounted as actual days of presence for purposes of the substantial presence test.\nAny part of a calendar year in which the student is present in the U.S. counts as a full year. Previous years \nunder any immigration status with exempted days, generally count towards the five-year exemption period. Ask \ntaxpayers if they have previously been in the U.S. in an immigration status with exempted days, even as a child.\n", "6\nResidency Status\nTeacher or Trainee\nTo qualify as a teacher or trainee, an individual must:\n• Have entered the U.S. to teach or to obtain required training, other than a student \n• Hold a visa and are in J or Q immigration status\nIndividuals will not be exempt as a teacher or trainee if they were exempt as a teacher, trainee, or student for \nany part of two of the six preceding calendar years.\nCloser Connection to Home Country (Information Purposes Only - Out of Scope)\nIf a person can show a closer connection to a foreign country than to the U.S., it is also an exception to the \nsubstantial presence test. The person must file IRS Form 8840 and be able to show that they meet all of the \nfollowing:\n• Were present in a nonexempt status for less than 183 days during the current year, \n• Have a tax home in a foreign country, and\n• Have a closer connection to that country than to the U.S.\nForm 8840 is Out of Scope for the VITA/TCE Foreign Student and Scholar program.\nRemember to refer taxpayers with tax situations outside of your scope of training, experience, and certification \nto your site coordinator and/or a professional tax preparer.\nGenerally, students or scholars do not meet this test because they are considered to be in a trade or business \nin the U.S., thus establishing a closer connection to the United States.\nYou are completing Marie’s 2023 federal income tax return. Marie is a junior at the local university. \nShe came to the U.S. in 2013 from France in F-2 immigration status with her father while he was \ncompleting his doctorate. They remained in the U.S. in the same status until her father completed his \ndoctorate in 2015, and then returned home. Marie reentered the U.S. in J-1 student immigration status in 2020, \nand has not left the U.S. nor changed her immigration status. For 2023 federal income tax purposes, is Marie a \nresident alien or a nonresident alien?\nMarie is a resident alien for 2023 because she has already been in the U.S. for five calendar years in exempt \nstatus (three years in F-2 status with her father from 2013-2015, and two years in J-1 student status herself in \n2021 and 2022).\nCounting Years of Exemption\nFor the two-year period during which a scholar can be exempt, and the five-year period during which a student \ncan be exempt from counting days toward the substantial presence test, presence in the U.S. for any part of a \ncalendar year counts as a full year’s presence.\nFor example, if a scholar arrived in the U.S. in December 2021 this is the first year of that person’s two years. \nIf the person stayed in the U.S. into 2022, and is subject to a two-year limit, that limit was reached at the end of \n2022, so the substantial presence test began to apply at the beginning of 2023.\nEXERCISES\nQuestion 1\nTrue or False? Kim arrived in the U.S. as a student in F-1 immigration status in November 2018. In 2023, she \nwould be considered a nonresident alien for federal income tax purposes.\n", "7\nResidency Status\nQuestion 2 \nTrue or False? Yvonne came to the U.S. on J-1 immigration status in July 2021 to teach for two years, starting \nin August 2021. Beginning in tax year 2023, she would be considered a resident alien for federal income tax \npurposes.\nResidency Start Date\nResidency for a taxpayer who meets the 183-day substantial presence test begins the first day of the tax year \nthe taxpayer was present in the U.S. and met the substantial presence test.\nThe start date of residency for taxpayers with green cards is the first day they were in the U.S. as lawful \npermanent residents. Typically, that is the day they received notice that their green card application was \napproved. Green card holders are resident aliens, even if they are not physically present in the U.S.\nFor foreign students and scholars who meet the substantial presence test and were also granted permanent \nresidency, residency begins on the earlier of the two dates.\nMarlin, a graduate student, is in the U.S. temporarily in J-1 immigration status. He arrived on June 15, \n2018 to prepare for the fall semester. Marlin was never in the U.S. before. He will begin counting days \nof substantial presence on January 1, 2023, and was in the U.S. all year except for two months during \nthe summer. Is Marlin a resident or nonresident alien for tax year 2023?\nBecause Marlin remained in the U.S. for at least 183 days during 2023, he would be considered a resident \nalien.\nResidency through Marriage (For Informational Purposes Only – Out of Scope)\nNonresident aliens who do not meet the substantial presence test and do not have green cards may still be \ntreated as residents if they are married to a U.S. citizen or resident. This election can be made if:\n• At the end of the year, one spouse is a nonresident alien and the other is a U.S. citizen or resident, and\n• Both spouses agree to file a joint return and to treat the nonresident alien as a resident alien for the entire tax\nyear\nTaxpayers may be assisted through a traditional VITA/TCE site to have their paper return prepared. However, \nthe required accompanying election statement preparation is Out of Scope for the VITA/TCE Foreign Student \nand Scholar program. Taxpayers should be referred to www.irs.gov/Individuals/International-Taxpayers/\nNonresident-Spouse-Treated-as-a-Resident for more information regarding the election statement, or refer \nthe taxpayer to a professional tax preparer.\nDual-status Alien (For Informational Purposes Only – Out of Scope)\nDual-status aliens are resident aliens and nonresident aliens at different times in the same tax year. This most \ncommonly occurs in the year a person arrives in the U.S. or leaves the U.S. It may also occur if residency \nstatus changes during the year. If a taxpayer is a dual-status alien, they may choose to file as a resident alien \nfor the entire year. (However, their world-wide income would then be subject to U.S. tax.)\nCompleting dual-status returns is a complex issue and is Out of Scope for the VITA/TCE Foreign Student \nand Scholar program. Refer dual-status taxpayers to a professional tax preparer. More information is in IRS \nPublication 519, U.S. Tax Guide for Aliens, through the IRS website at www.irs.gov/Individuals/International- \nTaxpayers/Dual-Status-Aliens.\n", "8\nResidency Status\nSummary\nThis topic discussed residency status of foreign students and scholars for filing U.S. taxes.\nAliens are considered residents for tax purposes if they hold a green card at any time during the calendar year. \nNonresident aliens meet the substantial presence test if they were present in the U.S. more than 183 days. \nDual status aliens are resident aliens and nonresident aliens at different times in the same tax year.\nExemptions from counting days toward the substantial presence are granted for:\n• Students\n• Teachers or trainees\n• Individuals who can show a closer connection to a home country\nFor taxpayers who meet the 183-day substantial presence test, the start date of residency for tax purposes is \nthe first day the person was in the U.S. in the tax year in which the substantial presence test was met.\nNonresident aliens may be treated as residents for tax purposes if they make an election to be treated as a \nresident alien when filing jointly with their spouse who is a U.S. citizen or resident. The election continues until \nformally revoked.\nAlso, nonresident students from Barbados, Hungary, and Jamaica, as well as trainees from Jamaica, may \nqualify for an election to be treated as U.S. residents for tax purposes under their tax treaty provisions with \nthe U.S. A formal, signed, election statement must be attached to Form 1040 (Out of Scope). The election \ncontinues until formally revoked.\nRev. Proc. 2020-20 provides for exceptions to the physical presence test for those impacted by COVID-19.\n", "9\nResidency Status\n\t\n EXERCISES (continued)\nHow Would You Respond?\nZheng came into the tax center and needs help with his 2023 tax return. He came to the U.S. in J-1 \nimmigration status in 2021 to teach at a university for two years. He brought his wife and one child (both in J-2 \nimmigration status). The university hired Zheng’s wife Jiang Zhou, who received employment authorization \nto teach, starting in the 2023 fall semester. Follow along in the conversation and think about how you would \nanswer his questions.\nHow Would You Respond?\nZheng:\t\n\t\nMy wife and I both teach at the university, but I have been teaching longer than my wife \nhas. I’m not sure what our residency status will be for the 2023 tax year.\nYou:\t\nI can help you with that. First, tell me when you arrived to begin working at the university?\nZheng:\t\nI came to the U.S. for the first time on a visa to teach for two years in the fall of 2021. My \ncontract was extended for another two years in 2023, to go through 2025.\nYou:\t\nAnd when did your wife come to the U.S?\nZheng:\t\nMy wife and our child came with me in 2021, but she didn’t start work at the university until \nNovember 2023.\nYou:\t\nOkay, so you and your family were here over two years?\nZheng:\t\nThat’s right. Can you tell me if my wife would be considered a resident?\nQuestion 3\nBased on this information, would Zheng’s wife be considered a resident for 2023?\na. Zheng can file as a resident alien, but Jiang Zhou is a nonresident alien \nb. Both are considered nonresident aliens\nc. Both are considered resident aliens\nd. Zheng can file as a nonresident alien, but Jiang Zhou is a resident alien\nFocus on Forms\nEmily Andersson, a student from Sweden in J-1 immigration status, arrived in the U.S. on December 27, 2021. \nShe is enrolled in a master’s program and has not applied for any other visa status or U.S. residency.\nOn June 21, 2022, Emily went home to Sweden for her sister’s wedding and returned on August 2, 2022. She \nhas remained in the U.S. throughout 2023. She is single with no children.\nEmily has returned to your site to have her return prepared because she was pleased with the service she \nreceived last year. Her director is Sue Leary from the School of Philosophy at State College, 323 S. 49th Ave., \nOmaha, NE 68011, phone number (402) 555-20XX, ext. 111.\nShe works in the student counseling center on campus and received Form W-2. She is unsure if she has any \ntreaty benefits.\nComplete Emily’s Form 13614-NR. (Data has been entered up to Dependent Information).\n", "10\nResidency Status\nCatalog Number 39748B \nwww.irs.gov\nForm 13614-NR (Rev. 10-2022) \nForm 13614-NR\n(October 2022) \nDepartment of the Treasury - Internal Revenue Service\nNonresident Alien Intake and Interview Sheet \nOMB Number \n 1545-1964\nLast or Family Name\nFirst\nMiddle Initial\nITIN or Social Security #\nVisa #\nPassport #\nDate of Birth:\n(mm/dd/yyyy)\n/\n/\nTelephone #\ne-mail Address\nWere you a U.S. citizen or resident alien the entire year? \nYes\nNo\nWere you ever a U.S. citizen? \nYes\nNo\nU.S. Local Street Address\nCity\nState\nZip Code\nForeign Residence Address\nAddress Line 2\nForeign Country\nProvince/County\nPostal Code\nCountry of Citizenship\nCountry that issued Passport\nAre you married? \nYes\nNo\nIf “YES”, is your spouse in the U.S.? \nYes\nNo\nIf \"YES\", is it recognized by the State where you will be filing?\nYes\nNo\nAre you a\nU.S. National \nYes\nNo\nResident of \nCanada\nYes\nNo\nResident of \nMexico\nYes\nNo\nResident of\nSouth Korea \nYes\nNo\nResident of\nIndia\nYes\nNo\nDependent Information \nFirst Name \nLast or\nFamily Name \nDate of Birth\n(mm/dd/yyyy)\nITIN or SSN \nRelationship\nto you (son, \ndaughter,\n none, etc.) \nNumber of \nmonths\nlived with \nyou in the\nU.S. in \n2022\nU.S. citizen,\nU.S. resident \nalien,\nU.S. national,\nor a resident of\nCanada, Mexico,\nor South Korea \nDid\nperson file \njoint\nreturn?\nDid person \nprovide\nmore than\n50% of\ntheir own\nsupport?\nDid you\nprovide\nmore than\n50% of\ntheir\nsupport?\nDid the\nperson\nhave\nGross\nIncome of \n$4,400 or \nmore?\nWhat is the date you FIRST entered the United States? \n/\n/\nEntry Immigration Status - Check one\nU.S. Immigrant/Permanent Resident \nF-1 Student \nF-2 Spouse or child of Student \nH-1 Temporary Employee \nJ-1 Exchange Visitor \nJ-2 Spouse or child of Exchange Visitor \nOther (list)\nCurrent Immigration Status - Check one\nU.S. Immigrant/Permanent Resident \nF-1 Student \nF-2 Spouse or child of Student \nH-1 Temporary Employee \nJ-1 Exchange Visitor \nJ-2 Spouse or child of Exchange Visitor \nOther (list)\nHave you ever changed your visa type or U.S. immigration status? \nYes\nNo\nIf “Yes”, indicate the date and nature of the change. \n/\n/\nEnter the type of U.S. visa you held during these years\n2016\n2017\n2018\n2019\n2020\n2021\n* If Immigration status is J-1, what is the subtype? Check one \n01 Student \n02 Short Term Scholar \n05 Professor \n12 Research Scholar \nOther (list)\nWhat is the actual primary activity of the visit? Check one\n01 Studying in a Degree Program \n02 Studying in a Non-Degree Program \n03 Teaching \n04 Lecturing \n05 Observing \n06 Consulting \n07 Conducting Research \n08 Training \n09 Demonstrating Special Skills \n10 Clinical Activities \n11 Temporary Employment \n12 Here with Spouse \nANDERSSON\nEMILY\nE\n222-XX-XXXX\n2001199\n332667\n03\n06\n1990\n402-555-XXXX\n✖\n✖\n162 JULIUS RD\nOMAHA\nNE\n68000\n11 ANY STREET\nINNERSTADEN STOCKHOLM\nSWEDEN\nSTOCKHOLM\nSWEDEN\nSWEDEN\n✖\n✖\n✖\n✖\n✖\n✖\n", "11\nResidency Status\nEmily’s Form 13614-NR has been completed. She was in the country 5 days in 2021, 324 days in 2022, and \n365 days in 2023.\nCatalog Number 39748B \nwww.irs.gov\nForm 13614-NR (Rev. 10-2022) \nForm 13614-NR\n(October 2022) \nDepartment of the Treasury - Internal Revenue Service\nNonresident Alien Intake and Interview Sheet \nOMB Number \n 1545-1964\nLast or Family Name\nFirst\nMiddle Initial\nITIN or Social Security #\nVisa #\nPassport #\nDate of Birth:\n(mm/dd/yyyy)\n/\n/\nTelephone #\ne-mail Address\nWere you a U.S. citizen or resident alien the entire year? \nYes\nNo\nWere you ever a U.S. citizen? \nYes\nNo\nU.S. Local Street Address\nCity\nState\nZip Code\nForeign Residence Address\nAddress Line 2\nForeign Country\nProvince/County\nPostal Code\nCountry of Citizenship\nCountry that issued Passport\nAre you married? \nYes\nNo\nIf “YES”, is your spouse in the U.S.? \nYes\nNo\nIf \"YES\", is it recognized by the State where you will be filing?\nYes\nNo\nAre you a\nU.S. National \nYes\nNo\nResident of \nCanada\nYes\nNo\nResident of \nMexico\nYes\nNo\nResident of\nSouth Korea \nYes\nNo\nResident of\nIndia\nYes\nNo\nDependent Information \nFirst Name \nLast or\nFamily Name \nDate of Birth\n(mm/dd/yyyy)\nITIN or SSN \nRelationship\nto you (son, \ndaughter,\n none, etc.) \nNumber of \nmonths\nlived with \nyou in the\nU.S. in \n2022\nU.S. citizen,\nU.S. resident \nalien,\nU.S. national,\nor a resident of\nCanada, Mexico,\nor South Korea \nDid\nperson file \njoint\nreturn?\nDid person \nprovide\nmore than\n50% of\ntheir own\nsupport?\nDid you\nprovide\nmore than\n50% of\ntheir\nsupport?\nDid the\nperson\nhave\nGross\nIncome of \n$4,400 or \nmore?\nWhat is the date you FIRST entered the United States? \n/\n/\nEntry Immigration Status - Check one\nU.S. Immigrant/Permanent Resident \nF-1 Student \nF-2 Spouse or child of Student \nH-1 Temporary Employee \nJ-1 Exchange Visitor \nJ-2 Spouse or child of Exchange Visitor \nOther (list)\nCurrent Immigration Status - Check one\nU.S. Immigrant/Permanent Resident \nF-1 Student \nF-2 Spouse or child of Student \nH-1 Temporary Employee \nJ-1 Exchange Visitor \nJ-2 Spouse or child of Exchange Visitor \nOther (list)\nHave you ever changed your visa type or U.S. immigration status? \nYes\nNo\nIf “Yes”, indicate the date and nature of the change. \n/\n/\nEnter the type of U.S. visa you held during these years\n2016\n2017\n2018\n2019\n2020\n2021\n* If Immigration status is J-1, what is the subtype? Check one \n01 Student \n02 Short Term Scholar \n05 Professor \n12 Research Scholar \nOther (list)\nWhat is the actual primary activity of the visit? Check one\n01 Studying in a Degree Program \n02 Studying in a Non-Degree Program \n03 Teaching \n04 Lecturing \n05 Observing \n06 Consulting \n07 Conducting Research \n08 Training \n09 Demonstrating Special Skills \n10 Clinical Activities \n11 Temporary Employment \n12 Here with Spouse \nANDERSSON\nEMILY\nE\n222-00-XXX\n2001199\n332667\n03\n06\n1990\n402-555-XXXX\n✖\n✖\n162 JULIUS RD\nOMAHA\nNE\n68000\n11 ANY STREET\nINNERSTADEN STOCKHOLM\nSWEDEN\nSTOCKHOLM\nSWEDEN\nSWEDEN\n✖\n✖\n✖\n✖\n✖\n✖\n12\n27\n2020\n✖\n✖\n✖\nJ-1\nJ-1\n✖\n✖\n", "12\nResidency Status\nCatalog Number 39748B \nwww.irs.gov\nForm 13614-NR (Rev. 10-2022) \nCheck the years you were present in the United States as a teacher, trainee, student or as an accompanying spouse or \ndependent of a person in such status for any part of the year.\n2016\n2017\n2018\n2019\n2020\n2021\nHave you ever been present in the U.S. PRIOR to 2016 on a teacher, trainee, student visa, or as their accompanying spouse or \ndependent?\nYes\nNo\nIf so, what years and visa type\nHow many days (including vacations, nonworkdays and partial days) were you present in the U.S. during\n2020\n2021\n2022\nList the dates you entered and left the United States during 2022\nDate entered United States\nmm/dd/yyyy\nDate departed United States\nmm/dd/yyyy\nDate entered United States\nmm/dd/yyyy\nDate departed United States\nmm/dd/yyyy\nDid you file a U.S. income tax return for any year before 2022? \nYes\nNo\nIf “Yes”, give latest year \n/\n/\nForm number filed \nDuring 2022, did you apply to be a green card holder (lawful permanent resident) of the United States? \nYes\nNo\nDo you have an application pending to change your status to lawful permanent resident? \nYes\nNo\n1. Are you claiming the benefits of a U.S. income tax treaty with a foreign country? \nYes\nNo\nIf “Yes”, enter the appropriate information in the columns below\n(a) Country\n(b) Tax Treaty Article \n(c) Number of months \nclaimed in prior tax years \n(d) Amount of exempt \nincome in current tax year \n2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above? \nYes\nNo\nInformation about academic institution you attended in 2022\nName\nTelephone number\nAddress\nName of your academic/specialized program director\nAddress\nTelephone number\nDuring 2022 did you receive\nScholarships or Fellowship Grants \nYes\nNo\nWages, Salaries or Tips \nYes\nNo\nInterest\nYes\nNo\nDistributions from IRA, Pension or Annuity \nYes\nNo\nState or Local Tax Refunds\nYes\nNo\nUnemployment Compensation \nYes\nNo\nDividend income or capital gains or losses \nYes\nNo\nAny Other Income (gambling, lottery, prizes, awards, self-employment, rents, royalties, virtual currency, etc.)\nYes\nNo\nDid you have\nCasualty Losses in a Declared Disaster \nArea\nYes\nNo\nStudent Loan Interest Paid\nYes\nNo\nState or Local Income Taxes \nYes\nNo\nU.S. Charitable Contributions \nYes\nNo\nChild/Dependent Care Expenses \nYes\nNo\nIRA Contributions \nYes\nNo\nDid you or any dependent have health insurance coverage through HealthCare.gov (The Marketplace)?\nNo\nYes\nIf yes, was any Advanced Premium Tax Credit received? (Provide Form 1095-A)\nYes\nNo\nPrivacy Act and Paperwork Reduction Act Notice\nThe Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We \nmust also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. \nOur legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS \nvolunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return \npreparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is \nvoluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.\nThe Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-2075. \nAlso, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler, please write to the Internal Revenue \nService, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.\n✖\n✖\n✖\n5\n324\n365\n✖\n4\n15\n21\n1040-NR\n✖\n✖\n✖\nSTATE COLLEGE\n402-555-XXXX\n323 S 49TH AVE, OMAHA, NE 68011\nSUE LEARY\n323 S 49TH AVE, OMAHA, NE 68011\n402-555-XXXX\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n", "13\nResidency Status\n\t\n EXERCISES (continued)\nQuestion 4\nKerry Chang, a citizen of the People’s Republic of China, is temporarily in the U.S. as a graduate student in F-1 \nimmigration status. He has resided continuously in the U.S. since arriving on August 15, 2017. His immigration \nstatus has not changed. When did Kerry become a resident alien for federal income tax purposes?\na. 2017\nb. 2021\nc. 2022\nd. 2023\nQuestion 5 \nPhillip, a resident of Denmark, is in the U.S. as a teaching scholar in J-1 immigration status. He arrived in the \nU.S. on December 17, 2021 and has been here continuously since. On July 7, 2023, Phillip was notified by \nU.S. Citizenship and Immigration Services (USCIS) that his application for permanent residence was approved \nand a green card would be issued by July 20, 2023. What is his residency starting date for federal income tax \npurposes?\na. July 20, 2023\nb. July 7, 2023\nc. January 1, 2023\nd. January 1, 2024\nQuestion 6 \nTrue or False? Mai is a student who has been in the U.S. since June 2018 and began counting days of \npresence on January 1, 2023. Mai’s husband accompanies her in J-2 immigration status. He was given \npermission to work by the USCIS and began working in July. He is a resident alien for federal tax purposes.\n", "14\nResidency Status\nConclusion\nEXERCISE Answers\nAnswer 1. TRUE, Kim would still be considered a nonresident alien for federal income tax purposes. \nAs a student, she is exempt from counting her days of presence during her first five years.\nAnswer 2. True, Yvonne is considered a resident alien for federal income tax purposes in 2023. She was in an \nexempt status in 2021 and 2022. Even though she was not in the U.S. for a full year in 2021, she \nmust count that entire year toward her two years of exempt status.\nAnswer 3. C, For the year 2023, Zheng and Jiang Zhou will be considered resident aliens for tax purposes, \nbecause they have already spent two years as exempt individuals.\nAnswer 4. C, Kerry became a resident alien for federal income tax purposes in 2022.\nAnswer 5. C, Phillip will be considered a resident alien for tax purposes as of January 1, 2023.\nAnswer 6. True, Mai and her husband are both resident aliens.\n", "15\nNonresident Income and Deductions\nNonresident Income and Deductions\nIntroduction\nThis lesson discusses the taxation of nonresident students and scholars. The U.S. does not tax foreign source \nincome received by nonresident aliens, but nonresident aliens are subject to taxation of income from U.S. \nsources.\nObjectives\nAt the end of this lesson, you will be able to:\n• Be aware of some tax law changes that affect Foreign Student and \nScholars \n• Determine the source of a student’s or scholar’s income\n• Determine whether a student and scholar should file Form 1040-NR \n• Identify different types of income and determine if they are a taxable\n• Identify the applicable itemized deductions that can be included on Form \n1040-NR \n• Accurately complete Form 1040-NR\nWho Must File?\nFiling is required by nonresident alien students and scholars who have:\n• Any other income that is taxable under the Internal Revenue Code\n• Income partially or totally exempt from tax under the terms of a tax treaty\n• A student with a $300 taxable scholarship, or a researcher whose income \nis exempt by treaty, etc.\nFiling is not required by nonresident alien students and scholars who have \nincome only from:\n• Foreign sources\n• Interest income from a United States bank, savings & loan institution, \ncredit union, or insurance company, and/or an investment-generating \nportfolio\n• A scholarship or fellowship that is entirely a Tax-Free Scholarship or \nFellowship as described in Chapter 1 of Publication 970, Tax Benefits for Education \n• Any other income that is nontaxable under the Internal Revenue Code\n• Income that is not taxable because of an income tax treaty must be reported on a U.S. income tax return, \neven if no tax is due.\nWhat do I need?\n• 1040-NR, U.S. Nonresident \nAlien Income Tax Return\n• W-8BEN, Beneficial Owner’s \nCertificate of Foreign Status for \nU.S. Tax Withholding\n• 8233, Exemption from \nWithholding on Compensation \nfor Independent (& Certain \nDependent) Personal Service \nof a Nonresident Alien \nIndividual \n• Publications 519, U.S. Tax \nGuide for Aliens\n• Publication 970, Tax Benefits \nfor Education\nOptional:\n• Publication 4012, VITA/TCE \nVolunteer Resource Guide\n• Publication 4011, VITA/TCE \nForeign Student and Scholar \nVolunteer Resource Guide \n• Link & Learn Taxes, Filing \nBasics Workout and Filing \nStatus Workout lessons.\n", "16\nNonresident Income and Deductions\nTaxation of Nonresidents\nSource of Income\nNonresident aliens’ foreign-source income is not subject to U.S. tax, so the source of each kind of income \nneeds to be determined before filing.\nTypes and Sources of Income\nIncome type:\nSource is determined by:\nDividends\nWhere payer is incorporated\nInterest\nPayer’s place of residence\nPension payments attributable to:\nContributions (employer or employee, pretax) \nEarnings of domestic (U.S.) trusts\nWhere the services were performed The U.S. is the \nsource\nRents\nWhere property is located\nRoyalties from natural resources\nWhere property is located\nRoyalties from patents, copyrights, etc.\nWhere property is used\nSalaries, wages, and other compensation for personal \nservices\nWhere services are performed\nSale of inventory that was purchased\nWhere the inventory is sold (where title passes)\nSale of personal property (except inventory)\nTax home of seller\nSale of real property\nWhere the property is located\t\nScholarships and fellowships\nResidence of grantor\nPeer-to-Peer Economy\nIncome received from peer-to-peer U.S. source income such as Uber, Lyft, AirBnB, etc. is generally taxable. \nCertain expenses may be deductible; however, this topic is Out of Scope for the VITA/TCE Foreign Student \nand Scholar program.\n(Limited self-employment income is handled by VITA, only for Form 1040, U.S. Individual Income Tax Return.)\nEffectively Connected Income\nNonresident alien students and/or scholars are considered to be engaged in a U.S. trade or business if they \nare studying, teaching, or doing research. Income from such activities is “effectively connected” and must be \nreported on Form 1040-NR. This income is taxed at the same rates applicable to U.S. citizens and resident \naliens.\nIncome that is not effectively connected must be reported on Form 1040-NR. No deductions can be taken \nagainst it, and it is taxed at a flat rate of 30 percent, unless a lower treaty rate applies.\nWages, Salaries, and Tips\nWages are generally subject to tax withholding by the employer. Upon being hired, an employee files Form \nW-4, Employee’s Withholding Certificate to advise the employer of the employee’s status for withholding. A \nnonresident student should check the “Single” box on Form W-4, even if married, due to the restrictions on \ndeductions that can be claimed by nonresidents.\n", "17\nNonresident Income and Deductions\nThe withholding estimator on www.irs.gov does not calculate for a non resident alien at this time. Therefore, \nthe proper amount of tax divided by the number of pay periods should be added to Form W-4, Line 4c extra \nwithholding. This should account for nonresident aliens who do not qualify for the standard deduction.\nUse Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens.\nSome tax treaties allow a limited exemption from tax for wages earned while temporarily studying in the U.S. \nTo avoid withholding on wages eligible for the exemption, a student should fill out Form 8233, and give three \ncopies to the employer.\nIf a student fails to give Form 8233 to the employer, or earns more than the treaty exemption amount, federal \ntax will be withheld and amounts earned will be reported on Form W-2, Wage and Tax Statement. However, \ntreaty provisions can still be claimed on the tax return.\nIncome not subject to withholding because of a treaty is reported on Form 1042-S, Foreign Person’s U.S. \nSource Income Subject to Withholding. This is reported on the Form 1040-NR line for Total Income Exempt by \na Treaty from Schedule OI. See Publication 4011 for details.\nThe following worksheet can help you determine the correct amount of wages to report on the Total amount \nfrom Form(s) W-2, box 1. line of Form 1040-NR. Some of the lines may not apply to the student or scholar \nyou are assisting. If the student or scholar has more than one W-2, add the Box 1 amounts together before \ncompleting this worksheet.\nWages from Box 1 of Form W-2\nPlus\nCode 19 income from Form 1042-S\nPlus\nCode 20 income from Form 1042-S\nCode 19 treaty benefit\nCode 20 treaty benefit\nWages to be entered on return\nAmounts excluded by treaty benefits Codes 18 and 19 should not be included in the Total amount from Form(s) \nW-2, box 1 line. These amounts will be shown on Schedule OI and the line for Total income exempt by a treaty \nfrom Schedule OI.\nAmounts claimed for the treaty exemption on the Form 1040-NR will be the lesser of amounts earned or the \ntreaty maximum. For example, if a treaty allows $5,000 and the wages were $3,800, the amount listed as \nexempted by the treaty will be $3,800.\nEXERCISES\nQuestion 1\nAlejandro is an international student from Spain, temporarily present in the U.S. in F-1 immigration status. \nHe is entitled to a $5,000 treaty exemption for wages. He didn’t know about Form 8233 and never filed it. He \nearned $11,800 during the tax year, all of which was reported on Form W-2. How much will Alejandro report as \nwages on his Form 1040-NR for the current tax year?\na. $5,000\nb. $6,800\nc. $8,000\nd. $11,800\n", "18\nNonresident Income and Deductions\nInterest Income\nInvestment income is generally treated as not effectively connected with a U.S. trade or business. This \nincludes dividends, capital gains, rental income, and interest, with the exception of bank interest. U.S.-source \ninterest received on deposits held in the “banking business” is excluded from nonresident aliens’ income; they \nneed not even report it.\nThe exemption of bank interest applies only if it is not connected with a U.S. trade or business. Thus, the \nexemption may be lost if a nonresident holds large sums in a bank for the purpose of earning money.\nThe “banking business” includes commercial banks, mutual savings banks, cooperative banks, credit unions, \ndomestic building and loan associations, and other savings institutions chartered and supervised as savings \nand loans or similar associations under federal or state law.\nLorenzo is a junior at a state university. He is in F-1 immigration status. When he came to the U.S. to \nstudy, his parents gave him $20,000 for expenses. He loaned $5,000 to his cousin, a U.S. resident. His \ncousin paid him $1,050 last year ($1,000 of principal repayment and $50 interest). He deposited the \nremaining $15,000 in the college credit union and earned $300 interest. Does Lorenzo need to report any of \nthe interest earned?\nThe $50 from Lorenzo’s cousin is not from the banking business, nor is it connected to his trade or business of \nstudying. Therefore, it is reported on Form 1040-NR. The $300 interest from the credit union is excluded from \nincome, and does not have to be reported.\nDividend Income\nIf a nonresident student or scholar invests in the stock market and receives dividend income, it is not \nconsidered effectively connected with the person’s trade or business of studying, and it’s generally taxed at a \n30% rate unless a lower treaty rate is applicable. This income is reported on Form 1040-NR, Schedule NEC, \nTax on Income Not Effectively Connected With a U.S. Trade or Business.\nIf the taxpayer properly notified the brokerage firm of their nonresident alien status, the brokerage firm would \nthen report that income to the taxpayer on Form 1042-S and withhold a percentage of it for income tax.\nIf the student or scholar did not tell the brokerage firm that they are a nonresident alien, it may have been \nreported on a Form 1099-DIV, Dividends and Distributions, in which case it is likely nothing was withheld \nfrom it. In either case, the taxpayer should properly report this income as not effectively connected income on \nSchedule NEC. If a lower treaty rate applies, the return is Out of Scope for the VITA/TCE Foreign Student and \nScholar program. See Publication 4011 for a list of potential treaties relating to dividends.\nScholarships and Fellowships\nIncome in the form of a scholarship or fellowship is treated in one of three ways. It is either:\n• Excludable under the Internal Revenue Code (this is called the Section 117 exclusion), \n• Exempt by treaty, or\n• Taxable\nThe Section 117 exclusion says a student who is a candidate for a degree may be able to exclude some or all \nincome received under a “qualified” scholarship.\nA qualified scholarship is any amount received as a scholarship or fellowship grant, and used for tuition, fees, \nbooks, supplies, and equipment that the student is required to buy. Amounts used for other purposes, such as \nroom and board or travel, are not excludable. Section 117 does not apply if the student must perform services \nto receive the money (i.e. teaching assistant). Some treaties also exempt amounts received as scholarship or \nfellowship grants.\nTo prevent withholding, the student must file Form W-8BEN with the educational institution or other provider of \nthe scholarship.\n", "19\nNonresident Income and Deductions\nScholarship and Fellowship Grants Exclusion\nLine 8r—Scholarship and fellowship grants not reported on Form W-2\nEnter the amount of scholarship and fellowship grants not reported on Form W-2, reduced by the total amount \nexempt by treaty. However, if you were a degree candidate at an eligible educational organization, generally \ninclude on line 8r only the amounts you used for expenses other than tuition, fees, and required, \ncourse-related expenses. For example, amounts used for room, board, and travel must be reported on line \n8r.\nNote: Attach any Form(s) 1042-S you receive from the educational organization to page 1 of the Form 1040-\nNR. Scholarship and fellowship grants are reported in box 2 of Form 1042-S.\nFor more information about tax requirements for scholarships and fellowships, see Pub. 519 and chapter 1 of \nPub. 970.\nEXERCISES (continued)\nQuestion 2\nFatima, an international student from Brazil, received a $6,000 scholarship from Mountain State University. The \nuniversity applied $4,700 of it for tuition, fees, and books. The other $1,300 was used for living expenses. How \nmuch must Fatima report on her tax return?\na. $1,300\nb. $2,000\nc. $4,700\nd. $6,000\nGambling Income\n(Out of Scope, For Information Purpose)\nSome international students and scholars receive income from gambling. This income is not effectively \nconnected with the reason for their visit to the U.S. and must be reported on Schedule NEC and not on Form \n1040-NR, page 1.\nCanadian residents may report their net winnings, while residents of all other countries must report their gross \nwinnings. Separate lines on Schedule NEC are provided for computing the tax for these two scenarios.\nCapital Gain or Loss\nNonresident alien students and scholars are subject to 30 percent taxation of U.S. capital gains, unless a tax \ntreaty allows a lower rate. Report this income in the Capital Gains and Losses From Sales or Exchanges of \nProperty section of the 1040-NR. If a sale of stock takes place, it should be reported regardless of whether a \ngain or loss occurs. Refer to Publication 901, U.S. Tax Treaties for the table that lists the income tax rates on \ncapital gains.\nSales of stock and other capital gain issues should be handled only by tax preparers who have certified at the \nadvanced level. The types of capital gains and losses within the scope of the VITA/TCE Foreign Student and \nScholar program may be further limited, see Publication 4011.\n", "20\nNonresident Income and Deductions\nItemized Deductions\nNonresident students and scholars (except students from India) are not permitted to take the standard \ndeduction. While nonresident students and scholars must itemize deductions, they are limited in the type of \nexpenses they can deduct. Expenses that can be itemized include:\n• State and local taxes (Taxpayers may claim an itemized deduction of up to $10,000 ($5,000 for married \ntaxpayers filing a separate return) for State and local income taxes, property taxes or sales taxes, applicable \nto taxable years beginning after December 31, 2017 and before January 1, 2026.)\n• U.S. Charitable contributions\n• Casualty loss (Out of Scope). Before referring a taxpayer elsewhere, beware that the Tax Reform Act has \nlimited these losses to Federally Declared Disaster Areas only.\nState and Local Taxes\nState and local income taxes are fully deductible in the year paid, no matter to which state they were paid. \nThey will normally be listed on the student’s or scholar’s Form W- 2 or Form 1042-S. A student or scholar may \nalso have a canceled check or receipt for additional state or local income taxes paid during the tax year.\nTaxpayers may claim an itemized deduction of up to $10,000 ($5,000 for married taxpayers filing a separate \nreturn) for State and local income taxes, property taxes or sales taxes, applicable to taxable years beginning \nafter December 31, 2017 and before January 1, 2026.\nU.S. Charitable Contributions\nStudents can deduct charitable contributions to U.S. charities and nonprofit organizations. Those generally \ninclude religious, charitable, educational, scientific, and literary organizations; and organizations that work to \nprevent cruelty to children or animals. Contributions made directly to a foreign organization are not deductible.\nTo verify the deductibility of a contribution, the IRS has an online tool that searches for all valid U.S. charitable \nand other eligible nonprofit organizations. Click here to search for eligible organizations.\nContributions made to a U.S. organization that transfers funds to a foreign organization may be deductible. To \nbe deductible, the U.S. organization must control use of the funds.\nRefer to the Publication 17, Your Federal Income Tax (For Individuals) for possible limitations on the amount \ndeductible.\nRecordkeeping Requirements for Cash Contributions\nYou cannot deduct a cash contribution, regardless of the amount, unless you keep the following information:\n• The canceled check or a bank copy of the canceled check\n• A bank statement containing the name of the charity, the date, and the amount, or\n• A written communication (receipt) from the charity which includes the name of the charity, date of the \ncontribution, and the amount of the contribution - It can only be claimed as an itemized deduction.\nPreparing Form 1040-NR\nInformation Section\nIf your site is preparing paper returns, it is advisable to have the student or scholar complete the top section of \nthe form, although you can provide guidance. Remind the taxpayer that the name must be listed in the same \norder it appears on the Social Security card or ITIN letter.\nMany students move at the end of the school year. Their present home address should be the address where \nrefunds or correspondence can be received once the return is processed.\n", "21\nNonresident Income and Deductions\nFiling Status\nGenerally, the only two filing statuses available to nonresident aliens are Single and Married Filing Separately. \nOnly in rare circumstances would a Qualifying Surviving Spouse be applicable.\nIf the taxpayer is married, the “Married nonresident alien” box must be marked, even if the spouse does not \nreside with the taxpayer.\nWages\nThe amount to list on the wage line should be computed as follows:\nWages in Box 1 of Form W-2\nPlus\nCode 19 income from Form 1042-S\nPlus\nCode 20 income from Form 1042-S\nCode 19 Treaty benefit\nCode 20 Treaty benefit\nWages to be entered on return\nPaul, a student from France, received Form 1042-S showing code 20 income of $5,000. Paul also received a \nW-2 with $3,900 in Box 1. Paul would report $3,900 on the wage line, calculated as follows:\nAmount in Box 1 of Form W-2\n$3,900\nPlus: Code 20 Income\n$5,000\nMinus: Treaty Benefit\n$5,000\nEquals: Amount to be listed on return\n$3,900\nTaxable Refunds of State and Local Taxes\nStudents may have received taxable refunds of state and/or local taxes. Remember that nonresident students, \nexcept from India, must itemize their deductions. This can include state and local income taxes paid. Any \nrefund of state and local taxes may need to be included on the return in the year received.\nStudents from India are allowed a standard deduction. If the standard deduction was used on the previous \nyear’s tax return, do not include the amount of any state or local tax refund in taxable income.\nScholarships and Fellowship Grants\nNonresident students must report all scholarships they receive for room and board and living expenses \nthat are not exempted by their treaty. Scholarships that cover only tuition, books, and fees are not reported. \nScholarships from outside the U.S. are not reported either. If the student uses part of a reportable scholarship \nto pay for tuition, books, fees or supplies, these expenses can be excluded from the Scholarship and \nFellowship grants not reported on Form W-2 line, Schedule 1 (1040) that flows over to Form 1040-NR, Line 8, \nOther income from Schedule 1.\n", "22\nNonresident Income and Deductions\n\t\nEXERCISES (continued)\nQuestion 3\nNina from New Zealand received the following scholarships:\nTuition waiver\n$3,600\nScience Scholar Scholarship\n$2,000\nAbbott Scholarship\n$1,000\nMerrill Scholarship\n$1,000\nHer only qualifying education expenses include her tuition, $750 on books and $250 on required fees other \nthan health insurance. What is Nina required to report on her tax return?\na. Everything\nb. All of the scholarships, but not the tuition waiver \nc. The tuition waiver but none of the scholarships \nd. Neither the scholarships nor the tuition waiver\n", "23\nNonresident Income and Deductions\nPreparing Form 1040-NR (continued)\nStudent Loan Interest Deduction\nMany foreign students and scholars incur interest charges while temporarily in the U.S., but very few of those \ninterest charges are tax-deductible. The only type of interest that can be deducted is qualified student loan \ninterest. All of the following conditions must be met for interest to be qualified student loan interest:\n• The interest must have been paid during the tax year\n• The interest repayment must have been required to be paid \n• Filing status must be Single or Qualifying Surviving Spouse\n• The loan must have been issued to pay for educational expenses, and The recipient of the loan must be at \nleast a half-time student\n• The lender must be a qualifying U.S. institution\nItemized Deductions\nForm 1040-NR should be filed if a student or scholar has itemized deductions that would reduce taxable \nincome. Students from India can take the standard deduction on either form. Refer to Publication 4011 or \nPublication 17.\nTax\nIf the Taxable income line is a positive number, the taxpayer has some income subject to tax. Since all of the \nincome on Form 1040-NR is considered “effectively connected” income, you can use the standard tax tables to \ndetermine the correct amount of tax. If filing paper be sure to use only the Married Filing Separate column for \nmarried taxpayers.\nSocial Security and Medicare Tax\nStudents and scholars are exempt from Social Security and Medicare tax as long as they are nonresidents in \ncompliance with their visa. Therefore, the line for “Other taxes...” on Form 1040-NR is generally left blank.\nAn exception is when a student or scholar’s spouse with a J-2 visa works for tips and did not pay the full \namount of the Social Security and Medicare taxes. In that case, there is tax liability entered on that line.\nFederal Income Tax Withheld\nA student or scholar may have federal income tax withholding listed in a number of places: for example, Forms \nW-2, Form 1099-R, Form 1042-S, etc. If a taxpayer has income from more than one payor, add all the federal \nwithholding amounts together.\nEstimated Tax and Overpayment from Prior Year\nFor most students and scholars, the line for estimated tax payments and amount applied from the previous \nyear’s return will be blank. Very few nonresidents make estimated tax payments, especially if their only income \nis from wages and scholarships.\nVery few students and scholars elect to have their refunds applied to next year’s taxes. If a student or scholar \nhad either of these types of payments, list the amount on the estimated tax payments line.\n", "24\nNonresident Income and Deductions\nSummary\nIn this lesson, you learned that:\n• The U.S. does not tax nonresident aliens’ foreign-source income; income source needs to be determined \nbefore filing\n• Nonresident students’ or scholars’ income is “effectively connected” if they are studying, teaching, or doing \nresearch; it is reported on Form 1040-NR Some tax treaties provide for a limited exemption from tax for \nwages earned while temporarily studying, teaching, or training in the U.S.\n• Income received from interest, dividends, or gambling is not “effectively connected” and must be reported \nIncome in the form of a scholarship or fellowship is treated in one of three ways:\n \no Section 117 exclusion \n \no Exempt by treaty \n \no Taxable\nNonresident students (except students and scholars from India) must itemize deductions but are limited in the \ntype of expenses they can deduct Nonresident students and scholars are subject to 30 percent taxation of U.S. \ncapital gains, unless a tax treaty allows a lower rate.\nIngrid, from Germany, worked part of the year at the local university in California. She gave the \nuniversity Form 8233 and they properly applied her treaty benefit. In August, Ingrid moved to Illinois \nand began the fall semester at the local university. She gave Form 8233 to the university in Illinois. \nHowever, the Illinois university was not aware that Ingrid had already exempted part of her income in \nCalifornia. At the end of the year, Ingrid’s taxable wages were calculated as follows:\nIncome and Federal Taxes Withheld\nAmount\nW-2 California university wages, taxes withheld\n$380\n1042-S Code 20 California university\n$9,000\nW-2 Illinois university wages, taxes withheld\n$1,685\n1042-S Code 20 Illinois university\n$9,000\nTotal wages\n$20,065\nAllowable treaty benefit\n$9,000\nTaxable wages\n$11,065\nWould Ingrid receive a refund of federal income taxes withheld if her treaty benefit was applied correctly at \nboth colleges?\nEXERCISES (continued)\nQuestion 4\nTrue or False? Mario came to the U.S. last year for postgraduate study. He borrowed $2,000 from the college \ncredit union for his last semester’s fees and books. Mario has graduated, but remained in the U.S. for one year \nof practical training. He began repaying the loan and paid $50 in interest during the current tax year. Mario can \nclaim this interest as a deduction.\nQuestion 5\nTrue or False? Egor, who is from Russia, earned $3,434 last year. He had $89 withheld for state income \ntaxes. Even though he listed the taxes as a deduction on his federal return last year, they did not help lower his \ntaxable income for that year. Egor received a state refund of $43 this year. He would include this on his current \nfederal return.\n", "25\nNonresident Income and Deductions\nQuestion 6\nLucas, a resident of Brazil, entered the U.S. last year in F-1 immigration status to study engineering. He \ninvested the money that he brought with him in the stock market. During the tax year, he sold some stock to \npay tuition and fees. Lucas should report the sale of the stock if:\na. He has a loss he can deduct\nb. A sale of stock occurred (gain or loss)\nc. It is more than his allowable treaty benefit\nQuestion 7\nAlejandro is an international student from Spain, temporarily present in the U.S. in F-1 immigration status. \nHe is entitled to a $5,000 treaty exemption for wages. He didn’t know about Form 8233 and never filed it. He \nearned $11,800 during the tax year, all of which was reported on Form W-2. How much will Alejandro report as \nwages on his Form 1040-NR for the current tax year?\na. $5,000\nb. $6,800\nc. $8,000\nd. $11,800\nQuestion 8\nJacob, who is from England, had $348 of state income tax withheld in 2022. His total income was $5,800 in \n2022. The deduction of the state income taxes helped reduce his taxable income, as illustrated below.\nWages\n$5,800\nState income tax\n$348\nTaxable income\n$5,452\nJacob received a $22 state income tax refund in 2023 on his 2022 state return. Should he report it as income \non his 2023 tax return?\n", "26\nNonresident Income and Deductions\nConclusion\nEXERCISE Answers\nAnswer 1. B, Alejandro will enter $6,800 ($11,800 minus the $5,000 treaty exemption) on Form 1040-NR \nline for wages, salaries, tips, etc.\nAnswer 2. A, The University will issue Form 1042-S for $1,300; Fatima must report $1,300 as a taxable \nscholarship on Form 1040-NR.\nAnswer 3. B, Nina is not required to report the tuition waiver on her tax return. She must report the other \n$4,000 of scholarships on the Form W-2 line, Schedule 1 (1040) that will flow over to Form 1040-\nNR, Line 8, Other income from Schedule 1. \nAnswer 4. True, Mario can deduct the $50 on the Student loan interest deduction line of Schedule 1 (Form \n1040) which flows to the Adjustments to income, From Schedule 1 line on Form 1040-NR.\nAnswer 5. True, Egor would include the state refund of $43 on his current federal return because he did not \nreceive a tax benefit on his prior-year return.\nAnswer 6. B, All sale of stock is reported on Form 1040-NR, Tax on income not effectively connected with a \nU.S. trade or business from Schedule NEC (Form 1040-NR). Any gain is taxable at 30 percent, \nunless treaty allows a lesser amount; see Publication 901. Not all losses are deductible.\nAnswer 7. B, Alejandro will enter $6,800 ($11,800 minus the $5,000 treaty exemption) on Form 1040-NR line \nfor wages, salaries, tips, etc.\nAnswer 8. True, The $22 is listed as income on his 2023 federal return.\n", "27\nTax Treaties\nTax Treaties\nIntroduction\nThis lesson is designed to teach tax preparers how to determine if there is a tax treaty affecting the reporting \nrequirements of foreign students and scholars who must file a U.S. tax return. The lesson also covers income \ncodes and uncommon treaty provisions that may affect taxable income. \nObjectives\nAt the end of this lesson, you will be able to:\n• Determine if a student or scholar is eligible for tax treaty benefits\n• Determine which income code to use in the application of the treaty benefits\n• Identify which forms a student or scholar should file\nForeign Tax Treaties with the U.S.\nMany countries have tax treaties with the U.S. that allow their residents \nto earn money while temporarily living in the U.S. without being subject \nto income tax on those earnings in both countries. It is important for \nvolunteers working with international students and scholars to be familiar \nwith these treaties.\nThe full texts of the tax treaties, technical explanations, and protocols are \navailable through the IRS Web site (www.irs.gov/businesses/\ninternational-businesses/united-states-income-tax-treaties-a-to-z). \nUnderstanding them may be challenging. IRS Publication 901, U.S. Tax \nTreaties, has additional information.\nYou can also get copies of the text of most treaties at the following address:\nDepartment of the Treasury \nOffice of Public Correspondence\n1500 Pennsylvania Ave NW - Room 3419 \nWashington, D.C. 20220\nReferences to the most commonly used Treaties under the Foreign \nStudent and Scholar VITA Program are in Publication 4011. www.irs.\ngov/businesses/small-businesses-self-employed/state-government-\nwebsites\nTax Residency\nA student or scholar must have been a resident of the treaty country prior \nto entering the U.S. for the provisions of that treaty to apply. The key factor \nis the residency and NOT citizenship of the individual. In most cases, \nthe person will be both a citizen and resident of the same treaty country. \nHowever, it is very important to determine the country of residency in order \nto apply the proper treaty benefits.\nAgain, treaty benefits are tied to the residency of an individual immediately before entering the U.S., not the \ncountry that issued their passport.\nLoren Chen, who was born and raised in Canada, attended undergraduate school in the People’s Republic \nof China and became a resident of the People’s Republic of China. Loren now attends graduate school in the \nUS. He is required to use the Treaty Provisions of the People’s Republic of China.\nWhat do I need?\n• Form 1040-NR, U.S.\nNonresident Alien Income Tax\nReturn\n• Form 1042-S, Foreign Person’s\nU.S. Source Income Subject to\nWithholding\n• Form 8233, Exemption from\nWithholding on Compensation\nfor Independent (and Certain\nDependent) Personal Services\nof a Nonresident Alien\nIndividual\nOptional:\n• Publication 519, U.S. Tax\nGuide for Aliens\n• Information on the United\nStates-Canada Income Tax\nTreaty\n• Publication 901, U.S. Tax\nTreaties\n• Publication 4011, VITA/TCE\nForeign Student and Scholar\nVolunteer Resource Guide.\n• Link & Learn Taxes, Filing\nStatus Workout and Filing\nBasics Workout lessons.\nThe complete text of the tax \ntreaties, available at: \nwww.irs.gov/businesses/\ninternational-businesses/\nunited-states-income-tax-\ntreaties-a-to-z\n", "28\nTax Treaties\t\n EXERCISES\nQuestion 1\nMichael Chang, a citizen of the People’s Republic of China, moved to Canada with his parents at the age of \n4, where he remained until moving for college. On June 30, 2022, at age 18, Michael entered the U.S. on F-1 \nimmigration status, to attend university. Which country’s treaty would be used to prepare his return?\na. China\nb. Canada\nc. Both\nd. Neither\nIncome Codes\nEach type of income that an alien can earn is identified by a numeric code on Form 1042-S, box 1. \nInternational students and scholars should receive Form 1042-S in lieu of Form W-2 for any income that is \ncovered by a treaty. The codes are helpful in determining the application of the treaty benefits.\nThe most common codes used by international students and scholars are: \n• Code 16: Scholarship or fellowship grants\n• Code 19: Compensation for teaching or researching\n• Code 20: Compensation during study and training\nRefer to pages 13 through 15 in Publication 4011 for tables.\nIf nonresident aliens fail to timely notify the payer of their treaty benefit, they may be issued a regular income \ndocument. However, the individual would still be allowed the tax treaty benefit on their return.\nIncome Code 16—Scholarship or Fellowship Grants\nIncome or the waiver of fees is treated differently in each category: \n• Money received for tuition, fees, books, and/or supplies is not taxable if it was spent for the purpose\nintended and there was no requirement to perform services\n• Money received for room and board is normally taxable, but some countries have treaty provisions making\nit nontaxable. Usually there are a maximum number of years during which the income is nontaxable. Refer\nto page 13 in Publication 4011 for table.\n• Money received for performing services such as teaching or research is treated as wages\nZama is from Eswatini, Africa, and is in the U.S. as an F-1 student. Zama receives a tuition waiver \nfrom her college and is not required to work to get the waiver. She received a $250 scholarship from \na local group to help cover her books. She pays her own room and board with monies from her home \ncountry. Are any of the monies she received taxable?\nZama has no taxable scholarship or fellowship income.The waiver is not taxable because she has no \nrequirement to work. The scholarship is not taxable because the money is used to buy her books.\nIncome Code 19—Compensation for Teaching or Researching\nProfessors’ and teachers’ pay may be exempt from U.S. income taxes for either two or three years, if they \nare temporarily in the U.S. to teach or do research. These exemptions by treaty apply to income earned by \nthe visiting professor or teacher only, not to any earnings of a spouse or dependents.\nRefer to page 14 in Publication 4011 for table.\n", "29\nTax Treaties\nSome countries, including India, the Netherlands, and Thailand, have treaty clauses saying that if the \nmaximum years of presence are exceeded, the entire treaty benefit is lost. This could require a teacher to file \namended returns and pay tax on previous years’ income. If a teacher expects to stay more than the limited \nyears of presence, they should avoid claiming the treaty benefit for any years. If they leave sooner than \nanticipated, prior to the period expiring, they can file amended returns to properly claim their treaty benefits.\nOther countries, such as the Czech Republic, France, Indonesia, Israel, Jamaica, Netherlands, Philippines, \nPortugal, Slovak Republic and Thailand prohibit claiming this treaty benefit if a teacher has either claimed a \ntax treaty provision as a student, or made a previous treaty claim as a teacher. Refer to Publication 901, U.S. \nTax Treaties, for specific information on these countries.\nThe treaty exemption for teaching or research income is counted from the day of arrival in the U.S. (In some \ncases, this may mean that treaty provisions extend into a tax year where the individual may be considered a \nresident alien. These returns would be Out of Scope for all VITA programs.)\nIncome Code 20—Compensation During Study and Training\nStudents and trainees from many countries are allowed to earn some money tax-free in the U.S. Immigration \nrestrictions usually bar students from working off campus during their first year in the U.S., therefore, most \ninternational students earn money from the college or university they attend. If a student earns more wages \nthan their treaty benefit allows, the excess must be reported on their tax return.\nA spouse or dependent of an F-1 student is not generally permitted to work while in the U.S. on an F-2 visa. \nSpouses who acquire their own F-1 visas may be eligible to work on campus.\nRefer to page 19 in Publication 4011 for table. \nForm 8233\nInternational students and scholars who qualify should complete Form 8233, Exemption From Withholding on \nCompensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, \nannually and give it to their employer. This allows employers to avoid withholding federal income tax on the \nstudents’ and scholars’ earnings until the applicable treaty benefit amount is exceeded.\nStudents and scholars are entitled to claim treaty benefits on their tax returns even if they did not give the \nproper forms to their employer or college, or if the employer did not issue the correct reporting document.\nIn some cases, the student/scholar may have failed to file Form 8233 timely. In this case, they may be issued \na Form W-2. However, this does not prevent them from taking advantage of their treaty benefits.\nMichael Wei is a student from the People’s Republic of China. He entered the U.S. in August 2022 in \nF-1 immigration status. In 2023, he received a $8,000 scholarship (tuition only) from the University and\nworked at the school library. He received a Form W-2 in the amount of $3,200 for his work-study (Form\n8233 was not submitted timely) and a Form 1042-S reporting his scholarship. Form 1040-NR, Schedule OI is \ncompleted as shown.\nEXERCISES (continued)\nQuestion 2\nTrue or False? Suzan is from Poland, a country that has a treaty benefit to exempt income from teaching for \ntwo years. She is in J-1 immigration status and is teaching engineering at a local university. She was hired on \na four-year contract to teach at the university. She only stayed one year, then returned to Poland for a great \njob opportunity. Since her contract was for four years and she received Form W-2, she should not claim the \ntreaty benefit for any year.\n", "30\nTax Treaties\nDependent and Independent Personal Services\nSometimes students and scholars try to make use of the treaty benefits for dependent and independent \npersonal service income (Income Codes 17 and 18).\nMany treaties do not permit students and scholars to earn those types of income; they are only allowed to \nengage in employment that is related to the reason they were admitted to the country.\nTaxpayers claiming Code 17 and 18 treaty benefits remain Out of Scope for the VITA/TCE Foreign Student \nand Scholar program.\nCapital Gains and Dividend Income\nCapital gains or losses for the sale of U.S. stocks may be subject to a 30% mandatory withholding rate or no \nwithholding. This does not mean that this is the actual treaty rate. The sales and withholdings may be reported \non Form 1099-B or Form 1042-S. Use the actual treaty to determine the proper rate. Start by referring to the \ntable in Publication 4011. The sales are listed on Schedule NEC, with the applicable tax transferring to the \nForm 1040-NR, page 2. The sales are NOT listed directly on Form 1040- NR, page 1 for students. (These \nsales are not reported on Form 8849 nor Schedule D.) As students, U.S. stock sales are generally considered \nNOT effectively connected with the taxpayer’s U.S. trade or business. Also, if the taxpayer was physically \npresent in the U.S. for less than 183 days, the sales may be excludable under IRC §7701(b).\nDividend income for the nonresident aliens is subject to 30% income tax rate, unless a lower rate is allowed by \ntreaty. These lower treaty rates are Out of Scope for the VITA/TCE Foreign Student and Scholar program, as \nthey are vastly different from one treaty to another and may contain several caveats. Due to their complexity, they \nshould not be attempted to be interpreted for Foreign Student and Scholar VITA clients. The lower treaty rate \ncountries are listed in Publication 4011 for reference, so that the volunteers will know which dividends may be \npermitted a lower treaty rate and need additional research. The taxable dividends are reported on Schedule NEC.\nUnique Treaty Provisions\nMost treaties have very similar rules for students and scholars. However, these three countries have \nuncommon provisions:\n• Canada\n• India\n• People’s Republic of China\nCanada\nThe tax treaty with Canada exempts all earned income if a taxpayer coming from Canada earned up to \n$10,000 in the tax year, but taxes all income if the taxpayer earned over $10,000. This treaty benefit is lost if a \nnonresident becomes a resident for tax purposes.\nThe Canada treaty also has an exception to the general rule that other treaties have stating international \nstudents and scholars cannot use treaty benefits for dependent personal services. Students and scholars from \nCanada are allowed to use this treaty benefit.\nPublication 597, Information on the United States-Canada Income Tax Treaty, has more information on the \ntreaty’s benefits to students and scholars from Canada.\n", "31\nTax Treaties\nIndia\nIndia is the only country whose international students and business apprentices on F, J, or M immigration \nstatus are allowed to use the standard deduction instead of itemizing deductions on their U.S. income tax \nreturn. An Indian student may take a standard deduction equal to the amount allowable on Form 1040.\nTreaty benefits for a scholar (teacher) from India differ from those for a student. The scholar’s income is \nnot taxable if present for no longer than two years; however, the scholar benefit for Income Code 19 is lost \nretroactively if the visit exceeds two years. (The Indian scholar is not allowed the standard deduction.)\nThe deduction for personal exemptions is suspended through 2025. Currently, you can’t claim a personal \nexemption deduction for yourself, your spouse, or your dependents. However, various dependency-related \ncredits may still apply.\nPeople’s Republic of China\nThe U.S. tax treaty with the People’s Republic of China has provisions that are available to both nonresident \nand resident aliens. It states that a scholar is exempt from tax on earned income for three years. After two \nyears, a scholar will become a resident alien for tax purposes, but is still entitled to one more year of tax \nbenefits under the treaty.\nMost countries’ scholars can receive more than one two-year exemption by waiting three years after their \ncurrent exemption to return to the United States. Chinese scholars are only allowed three years of treaty \nbenefits during their lifetime.\nA student from the People’s Republic of China is also entitled to the $5,000 exemption each year for the \namount of time reasonably necessary to complete education or training. Students will become resident \naliens for tax purposes after five years, but would still be entitled to the treaty benefit as long as they remain \nstudents.\nThe United States-People’s Republic of China treaty does not apply to Hong Kong, Macau, or Taiwan.\nEXERCISES (continued)\nQuestion 3\nTrue or False? Miles McCarthy is an international student from Canada. He entered the U.S. in F-1 \nimmigration status in 2022. In 2023, he earned $9,980 from on campus employment. His federal tax \nwithholding was $600. Miles will receive a refund of $600 when he files Form 1040-NR.\nQuestion 4\nAgamvir Singh, a scholar from India, arrived in the U.S. in 2021 in a J-1 immigration status. He had a one-\nyear contract to teach accounting at the local university. His teaching was well received, and he was asked \nto stay and teach until the fall of 2024. If Agamvir stays to teach through 2024, which years’ teaching income \nwill be excludable?\na. None\nb. 2023 and 2024\nc. 2024\nd. 2021, 2022, 2023, and 2024\n", "32\nTax Treaties\nQuestion 5\nAnn Ku, a scholar from the People’s Republic of China, came to the U.S. in 2021 to teach for three years \nat the local university. She was paid $39,500 per year for her full-time “Music Theory Using the Ukulele” \nprogram. For 2021 and 2022, she filed Form 1040-NR, reporting no taxable income because her treaty \nbenefit exempted all of her teaching income. In 2023, she is a resident alien for federal income tax purposes. \nWhich form will she file?\na. Form 1040\nb. Form 1040-NR\nc. Ann does not need to file a tax return\nSummary\nMany countries have tax treaties with the U.S. that allow their residents to earn income without being subject \nto income tax on those earnings in both countries.\nU.S. Tax Treaty provisions may not be honored by all state taxing authorities.\nTreaty benefits are tied to the residency of the country the individual established residency in before entering \nthe U.S.\nPay of professors and teachers may be exempt from U.S. income taxes for either two or three years if they \nare temporarily in the U.S. to teach or do research. Students and trainees from many countries are allowed \nto earn tax-free income in the U.S from the college or university they attend.\nMany treaties only allow students and scholars to engage in employment that is related to the reason they \nwere admitted to the country. Capital gains from stock sales may be taxed at lower than 30%, if treaty \nprovisions permit.\nAny dividends paid to a resident of a country that has a treaty providing lower rates of tax for dividend income \nrequire additional research and are Out of Scope for the VITA/TCE program. All others are taxed at 30%.\nCanada, India, and the People’s Republic of China have unique provisions for students and scholars. For \nmore information regarding the benefits of a particular country’s tax treaty, see Publication 901, U.S. Tax \nTreaties or Publication 4011 for further details.\n", "33\nTax Treaties\t\n EXERCISES (continued)\nQuestion 6\nGretchen, who is from Germany, is a student in F-1 immigration status. She has been in the U.S. for two years. \nHer earned income last year was $11,500, all of it earned in the U.S. Based on this information, what is the \namount of the treaty benefit available to Gretchen?\ne. $0\nf. $5,000\ng. $9,000\nh. $11,500\nQuestion 7\nKaren is a student from Norway. She has been in the U.S. for four years. Her earned income last year was \n$7,300, all of it earned in the U.S. Based on this information, what is the amount of the treaty benefit available \nto her?\n$\t\t\n(Please do not use commas in answer)\nQuestion 8\nHeng is a professor from the People’s Republic of China. He has been teaching in the U.S. for two years. In \n2023, his earned income at the university was $41,000. Based on this information, how much of Heng’s earned \nincome is exempt from taxation?\na. $0\nb. $5,000\nc. $36,000\nd. $41,000\n", "34\nTax Treaties\nConclusion\nEXERCISE Answers\nAnswer 1. B, Canada’s treaty applies to Michael’s tax return because he was a resident of Canada \njust before he entered the U.S.\nAnswer 2. False, Suzan is entitled to the treaty benefit, even though her original contract exceeded the \nlimit on years of presence. The tax treaty with Poland does not contain retroactive elimination of \nbenefits, as other countries may.\nAnswer 3. True, Miles will receive a refund of $600. On his Form 1040-NR, Schedule OI, he will state his \nincome is exempted by the U.S.-Canada Income Tax Treaty Article XV. This treaty exempts all of \nhis earned income as a nonresident alien student as long as it is below $10,000. He only earned \n$9,980 in 2023.\nAnswer 4. A, All of Agamvir’s earnings will be taxable because he was present in the U.S. for more than two \nyears. He also must file amended returns for 2021 and 2022, changing his income from nontaxable \nto taxable. The treaty with India retroactively eliminates the benefit if the time frame is exceeded.\nAnswer 5. A, Ann will file Form 1040, but her earnings are still exempt from tax. She will attach Form 8833, \nTreaty-Based Return Position Disclosure Under Section 6114 or 7701(b), to her Form 1040. She \nmust file to claim her treaty benefit.\nAnswer 6. A, Because Gretchen earned more than the $9,000 exemption allowed in the U.S.-Germany tax \ntreaty, and that treaty contains provisions that retroactively eliminates benefits if the allowable \nperiod in the U.S. or income amounts are exceeded as defined in the treaty. Gretchen gets no \ntreaty benefit.\nAnswer 7. Karen’s treaty benefit is $2,000.\nAnswer 8. D, All of Heng’s income is exempt from taxation. The United States-People’s Republic of China \ntreaty article 19 states that a scholar is exempt from tax on earned income from teaching with no \nlimits for three years.\n", "35\nFiling Requirements\nFiling Requirements\nIntroduction\nThis lesson is designed to teach tax preparers how to identify which foreign students and scholars must file a \nU.S. tax return. The primary form referenced in this lesson is Form 1040-NR, U.S. Nonresident Alien Income \nTax Return.\nObjectives\nAt the end of this lesson, you will be able to:\n• Understand filing requirements for resident, dual-status, and nonresident \ntaxpayers \n• Determine what sources of income must be reported on tax returns\n• Identify the appropriate tax form a nonresident taxpayer should file \n• Determine whether a nonresident alien should fil a tax return\nChanges for 2023\nThe Tax Reform Act of 2017 has reduced the exemption deduction to zero. \nThis means that the filing requirement for Form 1040-NR has also been \naffected. Any taxable income will cause a filing requirement.\nFiling Status\nForeign students and scholars will have one of three statuses for tax \npurposes:\n• Resident alien \n• Nonresident alien \n• Dual-status alien\nEach status has different filing requirements. This lesson will focus on filing requirements for nonresident \naliens.\nIf a taxpayer is determined to be a Resident Alien, the normal rules and procedures for filing a Form 1040 \nshould be followed (VITA certification in Basic, Advanced, International, etc., as needed).\nWhat to File\nResident Aliens\nResident aliens are generally subject to the same federal income tax filing requirements as U.S. citizens; \nwhether they must file depends on their filing status and income.\nThe Link & Learn lessons, Filing Basics Workout and Filing Status Workout, and Publication 17, Your Federal \nIncome Tax Guide For Individuals, provide information about the five different filing statuses, including how to \ndetermine the taxpayer’s filing status and which tax form to use.\nA U.S. citizen or resident alien who is married to a nonresident alien spouse who does not meet either the \ngreen card or substantial presence test may qualify for one of the three filing status options:\n• Married Filing Separately \n• Married Filing Jointly \n• Head of Household\nWhat do I need?\n• Publication 17, Your Federal \nIncome Tax For Individuals\n• Publication 519, U.S. Tax \nGuide for Aliens\n• Publication 4011, VITA/TCE \nForeign Student and Scholar \nVolunteer Resource Guide\nOptional:\nYou can also refer to Link & \nLearn Taxes, Filing Basics \nWorkout and Filing Status \nWorkout lessons.\n", "36\nFiling Requirements\nDual-status Aliens — Residents (Out of Scope)\nYou must file a paper Form 1040 if you are a dual-status tax-payer who becomes a resident during the year \nand who is a U.S. resident on the last day of the tax year. Enter “Dual-Status Return” across the top of the \nreturn.\nAttach a statement to your return to show the income for the part of the year you are a nonresident. You can \nuse Form 1040-NR as the statement, but be sure to enter “Dual-Status Statement” across the top. Do not \nsign Form 1040-NR. If no payment is enclosed, the return is filed with the Department of the Treasury, Internal \nRevenue Service, Austin, TX 73301-0215 U.S.A. If a payment is enclosed, the return is mailed to Internal \nRevenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 U.S.A.\nA taxpayer who qualifies for, and wishes to file as a dual-status alien, does not meet the criteria for preparation \nat a VITA site. These returns and statements are Out of Scope for the VITA/TCE Foreign Student and Scholar \nprogram.\nDual-status Aliens — Nonresidents (Out of Scope)\nYou must file a paper Form 1040-NR if you are a dual-status taxpayer who gives up residence in the United \nStates during the year and who is not a U.S. resident on the last day of the tax year. Enter “Dual-Status \nReturn” across the top of the return.\nAttach a statement to your return to show the income for the part of the year you are a resident. You can use \nForm 1040 as the statement, but be sure to enter “Dual- Status Statement” across the top. Do not sign Form \n1040. If no payment is enclosed, the return is filed with the Department of the Treasury, Internal Revenue \nService, Austin, TX 73301-0215 U.S.A. If a payment is enclosed, the return is mailed to Internal Revenue \nService, P.O. Box 1303, Charlotte, NC 28201-1303 U.S.A.\nDual status may be available as a filing option, but it is Out of Scope for the VITA/TCE Foreign Student and \nScholar program.\nNonresident Aliens\nNonresident students, teachers, or trainees who are temporarily in the U.S. in F, J, M, or Q immigration status \nmust file returns if they have income that is subject to withholding, whether tax is withheld or not.\nNonresident aliens claiming treaty benefits must also file a return.\nEven if students are not required to file a Nonresident tax return, they must file Form 8843 when they \nhave days in the U.S. exempted from the substantial presence test during the tax year due to their \nF, J, M, or Q immigration status. This also applies to their accompanying family members in similar \nstatuses. The Form 8843 may be signed and mailed by itself. Students and scholars who are not \nrequired to file a return should do so if they are eligible for a refund. Refer to the lesson on Form 8843 for more \ninformation.\nCharlie is a sophomore at the local college. He has been in F-1 immigration status since he first arrived in the \nU.S. in 2021. In 2023, he had wages of $2,000 from his on-campus job. His wage statement shows that $200 \nof federal income tax was withheld. Does Charlie need to file a 2023 tax return?\nCharlie has a filing requirement.\nMary is a freshman at a university. She is in the U.S. in F-1 immigration status. In 2023, Mary had wages of \n$5,230 from her job on campus. Her wage statement shows that $200 was withheld for federal income tax. \nDoes Mary need to file a 2023 tax return?\nMary is required to file a tax return.\n", "37\nFiling Requirements\nForm 1040-NR\nForm 1040-NR is the form used for nonresident alien tax situations and may be filed electronically.\nWhen and Where to File\nA student who received any wages must file a tax return by April 15, 2024. If the only income was from \nscholarships or other income not subject to withholding, the return must be filed by June 15th following the end \nof the tax year.\nIf you are not enclosing a payment, mail Form 1040-NR to:\nDepartment of the Treasury \nInternal Revenue Service Austin, \nTX 73301-0215 \nU.S.A.\nIf enclosing a payment, mail Form 1040-NR to:\nInternal Revenue Service\nP.O. Box 1303\nCharlotte, NC 28201-1303 U.S.A.\nIf April 15th or June 15th falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a \nSaturday, Sunday, or legal holiday.\nThe instructions for Form 1040-NR provide complete details about payment methods.\nFailure to File\nMany students and scholars who are required to file returns either do not file or file incorrectly. Many of them \nwould be eligible for a refund if they filed the required forms. Some would rather forgo the refund than try to \nfigure out which form they should file and when. Part of your job is to inform them whether they need to file.\nThe IRS will not penalize foreign students and scholars for not filing if they have no tax liability. However, they \nstill must file Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition. If they \nchoose to apply for residency at a later date, they may be asked to show proof of tax compliance. Therefore, \nforeign students and scholars should file a tax return if they have circumstances requiring them to file. This is \ntrue even if their tax withholding covers the tax that will be assessed, and are not interested in or eligible for a \nrefund.\nEXERCISES\nQuestion 1\nTrue or False? Jessica is a married student from Spain. She cannot be claimed as a dependent on any U.S. \nreturn. During 2023, her only income is $9,000 that she earned on campus. Her only deduction is $280 of state \nincome taxes paid. She should file Form 1040-NR for tax year 2023.\nQuestion 2\nTrue or False? Patricia is a student from Honduras. She is single and has no dependents. In 2023, Patricia \nearned $9,500 in wages from her job on campus. She has deductions of $25 for state income tax and $300 for \ncontributions to her church. Patricia does not need to file Form 1040-NR for 2023.Your Next Client\n", "38\nFiling Requirements\nSummary\nForeign students and scholars fall into one of three statuses for tax purposes:\n• Resident alien \n• Nonresident alien \n• Dual-status alien\nEach status has different filing requirements.\nResident aliens are generally subject to the same federal income tax filing requirements as U.S. citizens.\nDual-status returns and statements are Out of Scope for the VITA/TCE Foreign Student and Scholar program.\nIt is required that nonresident aliens file a tax return if they have a filing requirement, even if they are not \ninterested in or eligible for a refund.\nEXERCISES (continued)\nYour Next Client\nJanet first arrived in the U.S. August 1, 2021, on an F-1 student visa and has not changed her visa status. \nJanet is a nonresident alien from Great Britain attending college in New York. She does not know which form to \nfile. She had no wages, but she sold $4,400 of stock online. She made only $150 after expenses.\nQuestion 3 \nWhat would you tell Janet?\na. Janet should file Form 1040 \nb. Janet should file Form 1040-NR\nc. Janet does not need to file a return\nQuestion 4 \nTrue or False? Thomas, who is from Italy, worked on campus in 2023. He earned $7,530 and had no \nwithholding. He does not need to file a tax return for 2023.\nQuestion 5 \nTrue or False? Hakim is a single student from Morocco. He tells you that he gave charitable contributions of \n$20 every week to his local mosque. Hakim’s total income was $9,200. His state income tax withholding was \n$175. Hakim does not need to file Form 1040-NR.\nQuestion 6 \nTrue or False? Tim is a married student from Canada. He qualifies to claim a tax treaty provision. He should \nfile Form 1040-NR.\n", "39\nFiling Requirements\nConclusion\nEXERCISE Answers\nAnswer 1. True, Jessica should file Form 1040-NR.\nAnswer 2. False, Patricia must file Form 1040-NR because she has taxable income and may deduct her \ncharitable contributions.\nAnswer 3. B, You should tell Janet to file Form 1040-NR. She will also need to file Schedule NEC to report the \nstock sales.\nAnswer 4. False, Thomas must file a return because he has taxable income for 2023.\nAnswer 5. False, Hakim must file Form 1040-NR because he has taxable income and may deduct his \ncharitable contributions.\nAnswer 6. True, Tim must file Form 1040-NR to claim any treaty benefits.\n", "40\nFiling Status and Dependents\nFiling Status and Dependents\nIntroduction\nThis lesson is designed to teach tax preparers how to determine the proper filing status for nonresident aliens. \nIt will also address the eligibility of a nonresident alien to claim dependency of their spouse or child. The lesson \nalso covers unusual treaty provisions that may affect treaty benefits.\nObjectives\nThis lesson discusses family-related restrictions and exceptions that \napply to foreign students and scholars. At the end of this lesson, you \nwill be able to:\n• Determine a student’s filing status\n• Determine if a student can claim a qualifying dependent\n• Identify which forms a spouse and dependents should file\nWhat’s New\nCurrently, there are no new tax law changes for this topic. The \nexemption amounts remain at zero through 2025.\nFiling Status\nGenerally, all unmarried nonresidents must use the Single filing status. \n(See special rules for Qualifying Surviving Spouse in Form 1040-NR \ninstructions.) Married nonresidents must use one of the “Married” \nstatuses, whether their spouse is present in the U.S. or not.\nHowever, a nonresident alien who is married to a U.S. citizen or \nresident can choose to be treated as a resident and file a joint return \n(Form 1040). Marital status is determined by the country or state \nin which the taxpayer was married. The required statement to be \nattached to the joint return is Out of Scope for the VITA/TCE Foreign \nStudent and Scholar program. The paper return may be prepared by \nthe site, but the election statement must be prepared and attached by \nthe taxpayers.\nReview Publication 519 for more information on this choice.\nThe filing status determines which tax rate table will be used, so be careful to select the correct filing status. \nRefer to the instructions for Form 1040-NR for the appropriate tax rate table.\nSpousal Exemptions\nAs a reminder, the deduction for all exemptions is suspended (reduced to zero), effective for tax years 2018 \nthrough 2025.\nEXERCISES\nQuestion 1\nTrue or False? Nand, a student in F-1 immigration status, came to the U.S. from India in December 2016 \nand has been here continuously with no change in immigration status. On December 31, 2023, he married a \nstudent who had recently arrived in the U.S. for the first time, in F-1 student immigration status. Nand and his \nwife can choose to file a joint tax return treating both as resident aliens for 2023.\nWhat do I need?\n• Form 1040-NR, U.S. Nonresident\nAlien Income Tax Return\n• Form 8843, Statement for Exempt\nIndividuals and Individuals with a\nMedical Condition\n• Publication 17, Your Federal Income\nTax For Individuals\n• Publication 503, Child and\nDependent Care Expenses\n• Publication 519, U.S. Tax Guide for\nAliens\n• Publication 596, Earned Income\nCredit EIC\n• Publication 4011, VITA/TCE Foreign\nStudent and Scholar Volunteer\nResource Guide\nOptional:\nYou can also refer to Link & Learn \nTaxes, Filing Basics Workout and Filing \nStatus Workout lessons.\n", "41\nFiling Status and Dependents\nSpouse and Dependent Filing Requirements\nSpouses and dependents in J-2 immigration status, who are authorized to work, file Form 8843 and Form \n1040-NR. Spouses and dependents who enter the U.S. in J-2 immigration status and are permitted to work, \nmust pay into Social Security and Medicare. They cannot file to have their Social Security tax refunded. If they \ndo not have a filing requirement for Form 1040-NR, then they will only need to file Form 8843. A Form 8843 is \nfiled to explain the basis of a claim that an exempt nonresident can exclude days of presence in the United \nStates for purposes of the substantial presence test.\nEXERCISES (continued)\nQuestion 2\nEmetaly is from Guatemala. She arrived in the U.S. in 2023 with her husband and son. Emetaly is in F-1 \nimmigration status, and her husband and son are in F-2 immigration status. She earned $13,000 from an on-\ncampus job.\nCan Emetaly claim her husband and son on her 2023 Form 1040-NR?\nSummary\nA nonresident alien filing Form 1040-NR cannot have a Married filing jointly or a Head of household filing \nstatus. Generally, all unmarried nonresident aliens use the Single filing status.\nSpouses and dependents with exempt days in J-2 or F-2 immigration status, each must file a Form 8843.\nIn some cases, single individuals may qualify for Qualifying Surviving Spouse. See Form 1040-NR instructions \nfor details.\nEXERCISES (continued)\nHow Would You Respond?\nRishabh, who is from India, came into the tax center for help with his tax return. He arrived in F-1 immigration \nstatus in 2022. In 2023, his wife and two children joined him in the U.S. and obtained identification numbers. In \n2023, his wife gave birth to a third child in the U.S.\nRishabh earned $11,500 from on-campus work in 2023 and provided all support for his family. His wife, who is \nin F-2 immigration status, is not permitted to work.\nFollow along in the conversation and think about how you would answer Rishabh’s questions. \nHow Would You Respond?\nRishabh:\t\nI’ve been here as a student for two years. My wife and children joined me the following \nyear and have been here since. I don’t know which filing status to use or if I can claim my \nwife or any of my children as exemptions.\nYou:\t\nI can help you with that. Let’s first determine which status you should file. Are you a \nresident?\nRishabh:\t\nNo, I am here in F-1 immigration status for school.\nYou:\t\nOk, so your filing status is going to be “Other Married nonresident alien” and you can use \nForm 1040-NR to file. Did your wife earn any income last year?\nRishabh:\t\nNo, she is F-2 immigration status and is not allowed to work.\n", "42\nFiling Status and Dependents\nQuestion 3 \nBased on this scenario, can Rishabh claim his wife as an exemption? \nHow Would You Respond?\nYou:\t\nYou cannot claim your wife as an exemption.\nRishabh:\t\nOK, I understand. What about my children? Are there any credits I am entitled to take?\nYou:\t\nWell let’s see, where were your children born?\nRishabh:\t\nTwo of them were born in India, and we had a third child last year. She was born here in \nthe U.S.\nYou:\t\nSo, your two oldest children came over in F-2 immigration status along with your wife, is \nthat right?\nRishabh:\t\nYes.\nQuestion 4 \nBased on this scenario, which children can Rishabh claim the child tax credit? \na. All of them \nb. None of them\nc. The two children born in India \nd. The child born in the U.S.\nQuestion 5 \nA spouse in J-2 immigration status with work authorization and income files \t\n.\na. Form 8843 and Form \nb. 1040-NR Form 8843 only\nc. Form 1040-NR\n", "43\nFiling Status and Dependents\nConclusion\nEXERCISE Answers\nAnswer 1. True, Since Nand has been in the U.S. for over 5 years, he is considered a resident alien \nfor tax purposes. A nonresident alien married to a U.S. citizen or resident alien may choose to file a \njoint tax return and have all income taxed as residents.\nAnswer 2. No, Emetaly cannot claim her husband and son on her return.\nAnswer 3. No, For the tax year of 2019 through 2025, you cannot claim a personal exemption deduction for \nyourself, your spouse, or your dependents.\nAnswer 4. D, Rishabh cannot claim the child tax credit for his two children born in India, but he can claim the \nchild tax credit for his child born in the U.S. Note: Only U.S. residents, or residents of Canada, \nMexico, South Korea, or India are permitted to claim qualifying dependents and related credits.\nAnswer 5. A, Spouses and dependents in J-2 immigration status that have income will need to file Form 1040 \nNR and Form 8843.\n", "44\nIndividual Taxpayer Identification Number (ITIN)\nIndividual Taxpayer Identification Number (ITIN)\nIntroduction \nIdentification Numbers\nMost nonresident students and scholars cannot claim family members as dependents for credits or allowances. \nAny family member who can be claimed as a dependent must have a Taxpayer Identification Number (TIN). If \nthe dependent has been issued a Social Security Number (SSN), it is used as the TIN.\nMost family members do not have work authorization, so they may not be eligible to obtain SSNs. The IRS \nissues an Individual Taxpayer Identification Number (ITIN) to someone who is required to have a TIN but is not \neligible to obtain an SSN. The ITIN was created for use on tax returns only.\nThose who are permitted to work in the U.S. under their visa status are eligible to be issued a SSN and will not \nbe issued an ITIN for this purpose.\nObjectives\nAt the end of this lesson, you will be able to:\n• Define ITINs and explain their purpose\n• Determine who needs an ITIN\n• Identify and explain the special rules that apply to dependents and spouses Estimated time to complete: 10\nminutes\nWhat is an ITIN?\nAn ITIN is: \n• A tax processing number issued by the IRS for certain resident and non-resident aliens (including spouses\nand dependents) who are not eligible for SSNs.\n• A nine-digit number in the same format as the SSN (9XX-XX-XXXX), begins with a “9”.\n• Any ITIN that wasn’t included on a federal tax return at least once for three consecutive tax years will expire\nFor more information see: www.irs.gov/individuals/itin-expiration-faqs\nPurpose of ITINs\nITINs:\n• Are IRS-assigned numbers issued only for federal tax purposes\n• Provide a means to efficiently process and account for tax returns and payments for those not eligible for\nSocial Security Numbers\n• Assist the IRS with collection of taxes from foreign nationals, nonresident aliens and others who have filing or\npayment obligations under U.S. tax law\nThe issuance of an ITIN does NOT:\n• Entitle the recipient to Social Security benefits or replace a SSN\n• Change the recipients’ immigration status\n• Give the individual the right to work in the United States.\n• Entitle the recipient to the Earned Income Credit (EIC)\n", "45\nIndividual Taxpayer Identification Number (ITIN)\nWho Needs an ITIN?\nAny individual who is not eligible to obtain a SSN, but must furnish a taxpayer identification number to the IRS \nsuch as a:\n• Dependent or spouse of a U.S. citizen or resident alien\n• Nonresident alien student, professor, or researcher filing a U.S. federal tax return\n• Dependent or spouse of a nonresident alien holding a U.S. visa\n• Dependent or spouse of a nonresident alien who is a resident of Canada, Mexico, South Korea, or India\nMarcos Marquez is married and a resident alien with a SSN. His spouse is a nonresident alien and does not \nqualify for a SSN. She must apply for an ITIN using Form W-7/W-7(SP) in order for Marcos to file a joint return \nwith her on his U.S. federal income tax return.\nITINs not used in the last three consecutive tax years: Any ITIN that is not used on a federal tax return for at \nleast three consecutive tax years will expire on December 31 of the third consecutive tax year of non- use. \nITINs with middle digits (the fourth and fifth positions) “70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” \n“80,” “81,” “82,” “83,” “84,” “85,” “86,” “87” or “88” have expired. In addition, ITINS with middle digits “90,” “91,” \n“92,” “94,” “95,” “96,” “97,” “98,” or “99” if assigned before 2013, have expired.\nYou must renew your Individual Taxpayer Identification Number (ITIN) to file your U.S. tax return.\nWho is Not Eligible for an ITIN?\nThe following are not eligible for an ITIN:\n• U.S. citizens\n• Aliens with visa statuses that permit them to work in the U.S. (even if only on a limited basis); these\nindividuals qualify for an SSN\n• Permanent legal resident of the U.S. (holder of a Green card, also known as Permanent Resident Card)\n• Any individual with a valid SSN\n• Applicant not meeting the criteria for residency and/or ID documentation (who failed to prove identity and\nforeign status)\nNicole is on F-1 immigration status. She entered the United States in December 2022 to attend the \nlocal university. She does not have an SSN and does not qualify for one. Nicole has no earned income \nand has no filing requirement. Does she need to apply for an ITIN?\nNo, because Nicole does not have a federal filing requirement.\nHow to Apply for an ITIN\nEach person who requires an ITIN must file a separate Form W-7/W-7(SP) and provide supporting \nidentification documentation.\nForm W-7/W-7(SP) must be completed and attached to a U.S. federal income tax return. The applicant’s name \nmust be listed on the Form W-7/W-7(SP) as it appears on the tax return.\nForm W-2, Wage and Tax Statement, must have the same name that appears on the federal tax return \nsubmitted with Form W-7.\nITIN Documentation\nDocuments substantiating proof of identity and foreign status must be:\n• Must be current and valid at the time the application is submitted\n• Original, or\n• Certified copies\n", "46\nIndividual Taxpayer Identification Number (ITIN)\nCertified copies of documents submitted to prove “identity” and “foreign status” must bear an original, \nauthentic stamp/seal placed by the issuing agency. Documents displaying a photocopied seal or stamp are not \nacceptable and will be returned to the applicant.\nIn lieu of sending original documentation, taxpayers may be eligible to use an IRS authorized Certifying \nAcceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) \nlocation. To find a local CAA, visit www.irs.gov/individuals/acceptance-agent-program or check the local \ntelephone directory for the nearest location.\nHow to Submit an ITIN Application\nIndividuals who require an ITIN must:\n• Complete Form W-7/W-7(SP)\n• Attach a completed federal tax return (or documentation supporting Exception criteria) and required\nsupporting documentation\nBe aware that some taxpayers may have several Forms W-7/W-7(SP) with one tax return. Or, there may be \nseveral returns (delinquent) with one or more Forms W-7/W-7(SP).\nWhere to Submit an ITIN Application\nThe following are the most common ways to apply for an ITIN using Form W-7: \n• In person at IRS Taxpayer Assistance Center (TAC). Service at TACs is by appointment only. Appointments \ncan be scheduled by calling 1-844-545-5640. For list of locations and services provided, click\nwww.irs.gov/uac/Contact-Your-Local-IRS-Office-1 or search for “Local IRS office” at www.irs.gov.\n• Through an Acceptance Agent or Certifying Acceptance Agent (CAA). Search for “Acceptance Agent \nProgram” at www.irs.gov.\n• Through the Student and Exchange Visitor Program (SEVP). For a sample of the certification letter for \nSEVP-Approved Colleges, Universities, and Institutions Transmitting Form W-7, Applications for Individual \nTaxpayer Identification Number (ITIN) search for “SEVP” at www.irs.gov.\nBy Mail:\nInternal Revenue Service ITIN Operation\nP.O. Box 149342\nAustin, TX 78714-9432\nStudent and Exchange Visitor Program (SEVP)\nSEVP participants, spouses and dependents (F, J, or M Visa who receive taxable scholarship, fellowship or \ngrants reportable by the school on Form W-2 OR 1042-S) may apply using a streamlined process, through \nSEVP approved institutions, which include many universities and colleges.\nA certification letter, in lieu of submitting original or certified documents, must be prepared by the SEVP \ninstitution and must meet specifications.\nThe Form W-7 application must be submitted to the Austin ITIN Operation by a SEVIS official (i.e., DSO, RO, \netc.) with the certification letter, copy of identity and foreign status documents, copy of DS-2019 - Certificate \nof Eligibility for Exchange Visitor Status (J-1 Status), copy of I-20 - Certificate of Eligibility for Nonimmigrant \nStatus.\n* The SEVP Streamlined Process is subject to change.\nAdditional guidance for the Student and Exchange Visitor Program (SEVP)-approved institutions can be found \nin the Instructions for Form W-7.\n", "47\nIndividual Taxpayer Identification Number (ITIN)\nSummary\nITINs:\n• Are tax processing numbers issued by the IRS\n• Are for certain resident and non-resident aliens (including spouses and dependents) who are not eligible for \nSSNs \n• Have special rules and processing requirements\nNOTE: ITINs do not replace SSNs.\nJust like a Social Security card, an ITIN issuance letter must be presented for tax preparation at the VITA/TCE \nsites.\nFor additional information on ITINs, please refer to Publication 1915, Understanding Your IRS Individual \nTaxpayer Identification Number ITIN.\nEXERCISES\nQuestion 1\nBrandon is a student and resident alien with an SSN. He is eligible and plans to claim his nonresident alien \nwife and 8-year-old daughter as dependents, but they are not eligible for SSNs. Both his wife and child will \neach need an ITIN.\na. True\nb. False\n", "48\nIndividual Taxpayer Identification Number (ITIN)\nConclusion\nEXERCISE Answers\nAnswer 1. A, Brandon’s wife and child will need ITINs if he intends to claim them both as dependents \nfor various credits on his tax return.\n", "49\nCredits\nCredits\nIntroduction\nThis lesson is designed to teach tax preparers how to identify credits for which nonresident aliens may be \neligible. In most circumstances, nonresident aliens will not qualify for these credits, but there are exceptions.\nObjectives\nThis lesson discusses tax credits and exceptions that apply to foreign \nstudents and scholars. At the end of this lesson, you will be able to:\n• Determine if a student or scholar is eligible to claim a tax credit\n• Identify situations or exceptions that may allow a nonresident alien to claim \ncertain tax credits \nWhich Credits May Apply?\nA nonresident alien may be eligible to claim:\n• Child Tax Credit\n• Child and Dependent Care Credit \n• Credit for Other Dependents\nChild Tax Credit and Credit for Other Dependents\nTo claim the child tax credit, a nonresident alien must have a qualifying child \nwho is:\n• A U.S. citizen, national, or resident alien who lived with the taxpayer for \nmore than half of the tax year (or, for U.S. nationals, an adopted child who \nlived with them all year as a member of their household)\n• The son, daughter, stepchild, foster child, brother, sister, stepbrother, \nstepsister, or a descendant of any of them (for example, the taxpayer’s \ngrandchild), and was under age 17 at the end of the year\n• The taxpayer’s dependent\n• The Tax Reform Act of 2017 requires the qualifying child have a valid Social Security Number for tax years \nbeginning January 1, 2018.\nCredit for Other Dependents\nThe credit for other dependents was signed into law as part of the 2017 Tax Cuts and Jobs Act and it is in \neffect through 2025. This allows a $500 nonrefundable credit (per dependent) for any of your dependents who \nare not qualifying children under 17 for the child tax credit. There is no age limit for the $500 credit, but the tax \ntests for dependency must be met.\nChild and Dependent Care Credit\nNonresident aliens must meet all of these requirements to be able to claim the child and dependent care credit:\n• Pay a qualifying caregiver to care for a dependent under the age of 13, or a disabled dependent (any age), \nor a disabled spouse, so the taxpayer and spouse (if applicable) can work or look for work.\n• Pay for care provided during the hours when a student or scholar was working (or looking for work) rather \nthan attending classes or studying. Not claim an expense for the credit in an amount exceeding earned \nincome from the United States.\n• Generally, married persons must file a joint return to claim the credit. If your filing status is married filing \nseparately and all of the following apply, you are considered unmarried for purposes of claiming the credit on \nForm 2441.\nWhat do I need?\n• Form 1040-NR, U.S. \nNonresident Alien Income Tax \nReturn \n• Publication 17, Your Federal \nIncome Tax Guide For \nIndividuals \n• Publication 503, Child and \nDependent Care Expenses \n• Publication 519, U.S. Tax \nGuide for Aliens\n• Publication 596, Earned \nIncome Credit \n• Publication 972, Child Tax \nCredit\n• Publication 4011, VITA/TCE \nForeign Student and Scholar \nVolunteer Resource Guide\n", "50\nCredits\n \no You lived apart from your spouse during the last 6 months of tax year.\n \no Your home was the qualifying person’s main home for more than half of the tax year. \n \no You paid more than half of the cost of keeping up that home for the tax year.\nNon-Eligible Credits\nStudents and scholars are generally not eligible to claim:\n• Earned Income Tax Credit\n• Education Credits (American Opportunity or Lifetime Learning Credit)\nEarned Income Tax Credit\nA student or scholar who is a nonresident for any part of the tax year generally does not qualify for the earned \nincome tax credit (EITC). However, a student or scholar who is married and chooses to file a joint return with a \nU.S. citizen or resident spouse may be eligible for the credit.\nSee Publication 596 for more information.\nNonresident aliens cannot elect to file as residents in order to claim education credits, unless they can file \njointly on Form 1040 with their U.S. citizen or resident spouse.\nEducation Credits\nGenerally, nonresident aliens are not eligible to claim any education credits, even if they have qualifying \neducational expenses. Only those married to a U.S. citizen or a resident spouse, electing to file a joint return, \nmay claim the American opportunity credit or the lifetime learning credit on Form 1040.\nNonresident aliens cannot elect to file as residents in order to claim education credits, unless they can file \njointly on Form 1040 with their U.S. citizen or resident spouse.\nEXERCISES\nQuestion 1\nTrue or false? Anand, a student who is in F-1 immigration status, came to the U.S. in December 2022 and has \nbeen here continuously with no change in immigration status. He entered the U.S. from India with his spouse, \nDeepak, and their one-year-old child. His spouse gave birth to a second child in the U.S. in 2023. He can claim \nthe child born in the U.S. for the child tax credit.\nSummary\nA nonresident alien may be eligible to claim:\n• Child Tax Credit\n• Child and Dependent Care Credit \n• Credit for Other Dependents\nGenerally, students and scholars are not eligible to claim:\n• Earned Income Tax Credit\n• Education Credits (American Opportunity or Lifetime Learning Credit)\nExceptions may be possible if the nonresident alien is married to a U.S. citizen or resident spouse, and elects \nto file as Married Filing Jointly.\n", "51\nCredits\n\t\n EXERCISES (continued)\nQuestion 2\nJin paid over $2,500 in qualifying educational expenses to attend the local university in 2023. He entered the \nU.S. in 2021 from the People’s Republic of China and is here in F-1 immigration status. He is not married and \nis filing as a nonresident alien. Jin is eligible to claim an education credit on his tax return.\na. True\nb. False\nQuestion 3\nKaja is from Denmark. She arrived in the U.S. in 2023 with her husband and son. Kaja is in F-1 immigration \nstatus, and her husband and son, who is 10 years old, is in F-2 immigration status. She earned $10,950 from \nan on-campus job.\nDoes Kaja qualify to claim both the earned income tax credit and the child tax credit for her son?\na. Yes\nb. No\n", "52\nCredits\nConclusion\nEXERCISE Answers\nAnswer 1. True, Since Anand had a child born in the U.S., and the child met all of the qualifications to be \neligible for the child tax credit, he is eligible for the credit.\nAnswer 2. B, Jin cannot claim an educational credit unless he is married to a U.S. citizen or resident spouse, \nand elects to file as Married Filing Jointly.\nAnswer 3. B, Kaja does not qualify to claim either credit.\n", "53\nFinishing the Return\nFinishing the Return\nIntroduction\nThis lesson is designed to teach tax preparers how to complete the final steps for finishing the return. Forms \nreferenced in this lesson include:\nObjectives\nAt the end of this lesson, you will be able to:\n• Complete the taxpayer identification section of Form 1040-NR\n• Verify that critical sections of the tax return are complete and correct\nList options for students and scholars who:\n• Owe money with their tax return\n• Will receive a refund\n• Identify students and scholars who must make estimated payments for\nthe next tax year Choose the correct form to use\n• Organize the return\nFinishing Form 1040-NR\nIdentifying Your Site\nSome taxpayers complete the taxpayer identification section and ask \nfor your help on the other parts of the return. You can use the form they \nstarted, but be sure to complete the Paid Preparer Use Only section to \nproperly identify your site information. This includes your: Site Name, Site \nAddress, Phone Number, and Site Identification Number (SIDN) which is \nplaced within the PTIN box. This ensures your site gets the appropriate \ncredit for completing the return (QSR #8).\nTaxpayer Identification Section\nTaxpayer Identification Numbers\nEvery individual return filed with the IRS must show a taxpayer identification \nnumber. This can be either a Social Security Number (SSN) or an Individual \nTaxpayer Identification Number (ITIN). Every dependent listed on the return \nmust also have a taxpayer identification number.\nThe Social Security Administration issues Social Security numbers to:\n• U.S. citizens\n• Aliens who have work authorization\nWhat do I need?\n• Form 8843, Statement for\nExempt Individuals and\nIndividuals with a Medical\nCondition Form 1040-NR, U.S.\nNonresident Alien Income Tax\nReturn\n• Form 1040-ES (NR), U.S.\nEstimated Tax for Nonresident\nAlien Individuals Form W-7,\nApplication for IRS Individual\nTaxpayer Identification\nNumber5\nOptional:\n• Form W-4, Employee’s\nWithholding Certificate\n• Publication 519, U.S. Tax Guide\nfor Aliens\n• Publication 901, U.S. Tax\nTreaties\n• Publication 4011,VITA/TCE\nForeign Student and Scholar\nVolunteer Resource Guide\n• Publication 1915,\nUnderstanding Your\nIRS Individual Taxpayer\nIdentification Number ITIN\n• Link & Learn Taxes lesson,\nFinishing the Return\n", "54\nFinishing the Return\nEveryone eligible for an SSN should apply for one. Anyone who is not eligible for an SSN and who needs \nan identification number should file Form W-7, Application for IRS Taxpayer Identification Number or Form \nW-7(SP) with their tax return.\nForm 8843 does not require an identification number. A student or scholar who is not required to file a return \ndoes not need an identification number to file Form 8843.\nOther Information\nForm 8843\nThe nonresident return’s Other Information section on Form 1040-NR and Schedule OI, Other Information, \nasks questions very similar to those on Form 8843. Complete this section even though it may seem repetitive.\nAnswers to many of these questions may be found in the taxpayer’s passport information. Request that \ntaxpayers bring their passports and other pertinent documents when having their returns prepared.\nExclusions and Reduced Tax Rates for Capital Gains\nBe sure to correctly record the type and amount of tax exempt income. Enter both the:\n• Amount excluded and/or applicable reduced tax rates and\n• Treaty article number(s) that allows the exclusion or reduced tax rate\nIf this section is incomplete, the form may be rejected or a paper filed return may be returned to the scholar \nor student, and the treaty benefit disallowed in part or in full. Treaty article numbers are available in part in \nPublication 4011, Publication 519 and Publication 901. A complete listing of tax treaties and their full text \ncan be found on irs.gov.\nDirect Deposit\nChecking Account\nIf the student or scholar prefers the direct deposit option for their refund, complete the Refund section of the \nreturn or e-file. On Xu Chung’s check, the:\n• Routing number is 250250025 (routing numbers are 9 digits in length)\n• Account number is 20202086 (account numbers vary in length)\n• Check number is 1234 (do not include the check number)\nBe sure to enter the correct bank account routing transit and account information. The IRS is not responsible \nfor a lost refund if the information is entered incorrectly. Note: Refunds should only be deposited directly into \naccounts that are in the taxpayer’s name, their spouse’s name, or both, if it is a joint account.\nSavings Account\nSometimes students and scholars want their refunds deposited to a savings account. They may have a small \npaper card issued by the financial institution that contains the routing and account numbers, or may be able to \naccess this through their financial institution website or app.\nOn the Collegetown Bank card, the:\n• Routing number is 250250025\n• Account number is 203621\nSavings account deposit slips are not a dependable source for routing numbers. Whenever possible, obtain \nthis information from a statement or other document issued by the financial institution.\n", "55\nFinishing the Return\nSplit Refund\nIndividual taxpayers may split their refunds between up to three accounts. For example, they can send part of \ntheir refund to a checking account and put part of it into a savings account.\nTo split a refund:\n• In the Refund section of the tax return, check the box to indicate that Form 8888, Allocation of Refund\n(Including Savings Bond Purchases), is attached\n• On Form 8888, record the amount and account information for each allocation\n• Attach Form 8888 to the return\nIf the taxpayer wants the refund deposited into one account, complete the Refund section of the tax return \nwithout checking the box that indicates Form 8888 is attached. If a taxpayer wants to split a refund into both a \nchecking and savings account, use Form 8888 to designate the amounts, accounts, and routing numbers.\nTaxpayers may also purchase U.S. Savings Bonds with their refund.\nEXERCISES\nQuestion 1 \nTrue or False? A student or scholar who is not filing any other return needs a taxpayer identification number to \nfile Form 8843.\nQuestion 2\nTrue or False? Taxpayers must attach Form 8888 to their returns even if they want the refund deposited into \none account.\nPayment Options\nSome students and scholars owe money with their tax return. This is usually due to insufficient withholding \nfrom wages. Nonresidents have the same payment options as citizens; they can:\n• Pay the entire balance by the due date for the return, by direct pay, card or digital wallet, or an IRS Online\nAccount\n• Put the balance on a credit card (fees apply)\n• Ask for an extension of time to pay or an installment agreement (fees may apply)\nExplain to taxpayers that:\n• Interest, and any applicable penalties, will continue to accrue until they pay the full amount due\n• They should not send cash through the mail; personal checks, cashiers’ checks, and money orders are\naccepted\nFor more information on the additional various payment options available, go to: www.irs.gov/payments\nPaying Tax through Withholding or Estimated Tax\nWith the changes brought about by the Tax Reform Act of 2017, students and scholars might need to adjust \ntheir withholding by updating their Form(s) W-4, W-8BEN, Certificate of Foreign Status of Beneficial Owner for \nUnited State Tax Withholding and Reporting (Individual), and Form 8233, Exemption From Withholding for \nCompensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. \nFor details, see chapter 8 of Publication 519. Estimated tax is the amount the taxpayer expects to pay (after \nfederal withholding) when filing a return for the next tax year.\nStudents and scholars who expect to owe over $1,000 on next year’s tax return must make estimated tax \npayments. For more information see Publication 505, Tax Withholding and Estimated Tax, and Form 1040-\nES (NR), U.S. Estimated Tax for Nonresident Alien Individuals.\n", "56\nFinishing the Return\nSignature\nIf paper filing, make sure the taxpayer signs and dates the return before mailing it. Unsigned returns \ncannot be processed and are returned to the taxpayer. It is important that your site puts the VITA Site \nIdentification Number in the Paid Preparer Use Only section so your site will get credit for preparing the return.\nThe Site Identification Number (SIDN) should be entered correctly on any return through the setup process \nor through system prompts.\nAssembling the Return\nIf paper filing, verify that all forms, schedules and attachments have the taxpayer’s name as well as the Social \nSecurity or taxpayer identification number.\n• Forms and schedules behind Form 1040-NR\n• Forms W-2 and Form 1042-S to the left margin of the front page\n• Any Form 1099 that shows federal income tax withheld\nSummary\nTaxpayer identification numbers are:\n• Required on Form 1040-NR for the taxpayer and any dependency related credit\n• Only required on Form 8843 when filed with a return\nThe taxpayer identification number can be either the:\n• Social Security Number (SSN), or\n• Individual Taxpayer Identification Number (ITIN)\nForm 1040-NR, Schedule OI, asks for information very similar to that requested on Form 8843. Complete this \nsection even though it may seem repetitive.\nIn the Other Information section, record the type and amount of tax exempt or reduced treaty rate income, \nincluding the treaty article number that allows its exclusion or reduced rate.\nForeign students and scholars who:\n• Will receive a refund, can have it deposited directly in up to three separate accounts by using Form 8888.\n• Owe tax have the same payment options as citizens\nQuality review of the return includes:\n• A 100-percent review of ALL returns completed within the VITA/TCE programs\n• Verification that the return reflects correct tax law and tax treaty application of the information provided by the\ntaxpayer on Form 13614-NR and supporting documents\n• A referral to Publication 4011, Quality Review Check List (including notification to taxpayer that they are\nresponsible for the content of the tax return, under penalties of perjury)\nBefore the return is submitted, verify that:\n• The taxpayer has been instructed where to sign and date the return, if being mailed\n• The taxpayer has signed and dated the Form 8879 for e-filing\n• All required documents are organized correctly, if being mailed\n• A copy of the return (and attachments) is given to the taxpayer\nStudents and scholars who expect to owe over $1,000 on the next year’s tax return must make estimated tax \npayments or adjust their income tax withholding.\n", "57\nFinishing the Return\nEXERCISES (continued)\nQuestion 3\nWhich of the following forms does not always require a taxpayer identification number?\na. Form 1040-NR\nb. Form 843\nc. Form 8843\nQuestion 4\nTrue or False? If a paper filed tax return is missing the taxpayer’s signature, it is returned to the taxpayer.\nQuestion 5\nTrue or False? In the Other Information section, list the taxpayer’s type and amount of income exempt from \ntax. The taxpayer does need to include the applicable tax treaty article.\n", "58\nFinishing the Return\nConclusion\nEXERCISE Answers\nAnswer 1. False, A taxpayer identification number is not needed to complete Form 8843 when filed \nwith no other return.\nAnswer 2. False, Only attach Form 8888 if taxpayers wish to split their refund, and indicate the amounts and \ninformation for each account.\nAnswer 3. C, Taxpayer identification numbers are not required on Form 8843 if filed alone. They are required \non Form 1040-NR and Form 843.\nAnswer 4. True, Unsigned paper filed returns cannot be processed and are returned to the taxpayer.\nAnswer 5. True, In the Other Information section, complete the type and amount of income exempt from tax \nand the applicable tax treaty article. If this section is incomplete, a paper filed tax return may be \nreturned to the taxpayer or the treaty disallowed in part or in full.\n", "59\nSocial Security Tax\nSocial Security Tax\nIntroduction\nThis lesson is designed to teach tax preparers how to identify foreign students and scholars who are exempt \nfrom paying Social Security, Medicare, and self-employment taxes.\nObjectives\nAt the end of this lesson, you will be able to:\n• Identify foreign students and scholars who are exempt from Social Security\nand Medicare or self-employment taxes\n• Identify documentation needed to request reimbursement for taxes withheld in\nerror\nSocial Security Tax - Social Security and Medicare Tax \nLiability\nNo Exemption\nResident Aliens\nResident aliens must pay Social Security and Medicare taxes. The following \nindividuals are normally resident aliens:\n• Foreign students in F-1, J-1, M-1, or Q-1 status or nonimmigrant classification\nwho have been in the U.S., and have met the substantial presence test\n• Foreign scholars, teachers, researchers, trainees, and other nonstudents in\nJ-1 or Q-1 status or nonimmigrant classification who have been in the U.S.,\nand have met the substantial presence test\nTemporary Nonimmigrants’ Families\nSpouses and dependents (of alien students, scholars, trainees, teachers, or researchers) temporarily in the \nU.S. in F-2, J-2, or M-2 immigration status, are not exempt from Social Security and Medicare taxes on income \nearned in the U.S. This is because they did not enter the U.S. for the primary purpose of engaging in study, \ntraining, teaching, or research.\nU.S. immigration law does not allow spouses and dependents in F-2 and M-2 immigration status to be \nemployed in the\nU.S. If they are employed in violation of their nonimmigrant classification, the IRS imposes income, Social \nSecurity, and Medicare taxes on their income.\nWhen Status Changes\nNonresident alien students, scholars, trainees, teachers, or researchers in F-1, J-1, M-1, or Q-1 immigration \nclassification who change to a nonimmigrant classification (other than F-1, J-1, M-1, or Q-1) become liable for \nSocial Security and Medicare taxes. In most cases, this occurs on the day they change status.\nWhat do I need?\n• Form 1040-NR, U.S.\nNonresident Alien Income \nTax Return Form 843, Claim\nfor Refund and Request for\nAbatement\n• Form 8316, Information\nRegarding Request for\nRefund of Social Security\nTax Erroneously Withheld\non Wages Received by a\nNonresident Alien on an F, J,\nor M Type Visa\nOptional:\n• Publication 519, U.S. Tax\nGuide for Aliens\n• Publication 4011, VITA/\nTCE Foreign Student\nand Scholar Volunteer\nResource Guide\n", "60\nSocial Security Tax\nTeachers, Trainees, and Researchers\nTeachers, trainees, and researchers in H-1b immigration status, and alien nurses in H-1a immigration status, \nare liable for Social Security and Medicare taxes from the first day of U.S. employment. This happens \nregardless of whether:\n• They are nonresident or resident aliens\n• Their wages may be exempt from federal income tax under an income tax treaty\nForeign scholars, teachers, researchers, or trainees who arrive in the U.S. in O-1 or TN immigration status \n(from Canada or Mexico or under the NAFTA treaty) are fully liable for Social Security and Medicare taxes if \nthey are employed by the university, whether they are resident or nonresident aliens.\nElizabeth is a senior at the university and she has been in F-1 immigration status since she arrived in \nthe U.S four years ago. Is she liable for Social Security and Medicare taxes?\nElizabeth is not liable for Social Security and Medicare taxes because she is a foreign student in F-1 \nimmigration status. If her status changed to a nonimmigrant classification other than F-1, J-1, M-1, or Q-1, she \nwould be liable.\nExemption for Temporary Nonimmigrants\nNonresidents are exempt from Social Security and Medicare taxes when:\n• Nonimmigrant students, scholars, teachers, researchers, and trainees (including medical interns) are\ntemporarily present in the U.S. in F-1, J-1, M-1, or Q-1 immigration status\n• A foreign student is in “practical training” or other off-campus employment allowed by the USCIS (United\nStates Citizenship and Immigration Services)\n• On-campus work and approved economic hardship employment\nExemption for Self-Employed Nonresident Aliens\nThe self-employment income of nonresident alien students and teachers are exempt from self-employment tax. \nThe exemption is lost if an alien becomes a resident.\nForeign scholars, teachers, researchers, trainees and other nonstudents who enter the U.S. in J-1 or Q-1 \nimmigration status will lose this exemption on January 1 of their third calendar year in the U.S.; and foreign \nstudents who enter the U.S. in F-1, J-1, M-1, or Q-1 immigration status will lose this exemption on January 1 of \ntheir sixth calendar year in the U.S.\nGenerally, immigration law does not authorize nonimmigrants (such as nonresident alien students and \nteachers) to earn self-employment income. Nonresident alien students and teachers who earn self-employment \nincome in violation of their nonimmigrant status must pay self-employment tax. Such returns are Out of Scope \nfor the VITA/TCE Foreign Student and Scholar program.\nErrors in Withholding\nOccasionally, a nonresident alien’s employer withholds Social Security and Medicare taxes from pay that is \nnot subject to the taxes. When this happens, the nonresident alien employee should first contact that employer \nfor reimbursement. The employer can amend their employment tax return(s) to get back the employee and \nemployer Social Security and Medicare taxes paid to the IRS.\nAfter an attempt is made to receive the Social Security taxes from the employer, if the employer does not \nrefund the withheld taxes, the taxpayer can file a refund claim on Form 843, Claim for Refund and Request \nfor Abatement.\nThe completion of Form 843 and corresponding Form(s) 8316 are Out of Scope for the VITA/TCE Foreign \nStudent and Scholar program.\n", "61\nSocial Security Tax\t\n Ivonne has been studying at the university for two years. She entered the U.S. in F-1 immigration \nstatus. She just graduated and is now participating in a practical training program. Her employer has \nwithheld Social Security and Medicare taxes.\nIs Ivonne eligible to submit a claim for a refund of her Social Security and Medicare taxes?\nYes, Ivonne should first approach her employer to request the refund of Social Security and Medicare Taxes \nbefore filing the forms to claim the refund.\nFiling a Claim\nDocumentation for Form 843\nAttach these documents to Form 843:\n• A copy of Form W-2 to prove the amount of Social Security and Medicare taxes withheld. A copy of the\noriginal visa.\n• Form I-94 (or other documentation showing the dates of arrival or departure).\n• If in F-1 or J-1 immigration status, documentation showing permission to work in the U.S.\n• If in optional practical training or employment due to severe economic necessity, documentation showing\npermission to work in the U.S.\n• A statement explaining the taxpayers’ attempt to recover the taxes through their employer, including any\namounts recovered and amounts for which the employer will be credited. Refer to Form 8316 for information\nneeded to process your claim. It is highly recommended that you use Form 8316 for this purpose.\nIn certain situations, also attach these documents to Form 843:\n• A statement from the employer indicating the amount of the reimbursement the employer provided and the\namount of the credit or refund the employer claimed or was authorized to claim. If the statement cannot be\nobtained from the employer, this information and an explanation why a statement from the employer is not\nattached must be provided on a statement or on Form 8316, Information Regarding Request for Refund of\nSocial Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type\nVisa, claiming the employer will not issue the refund.\n• If exempt from Social Security and Medicare tax for only part of the year, pay statements showing the tax\npaid during the exempt period.\nSummary\nThe following foreign student and scholar nonresident aliens are usually exempt from Social Security and \nMedicare taxes:\n• Students, scholars, teachers, researchers, and trainees (including medical interns) who are temporarily\npresent in the U.S. in F-1, J-1, M-1, or Q-1 immigration status\n• Any period in which a foreign student is in “practical training” or other off-campus employment allowed by the\nUSCIS\n• On-campus work and approved economic hardship employment\n• Any student who is enrolled and regularly attending classes at a college or university on pay earned from that\nschool\nSimilarly, the self-employment income of nonresident aliens is exempt from self-employment tax. The \nexemption is lost if an alien becomes a resident. If an employer withholds Social Security and Medicare taxes \nfrom pay that is not subject to taxes, follow these steps:\n1. Contact that employer for reimbursement\n2. If the employer does not refund the withheld taxes, file a refund claim on Form 843 with attachments and\nmail to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038\n", "62\nSocial Security Tax\nHowever, the completion of Form 843 and corresponding Form(s) 8316 is Out of Scope for the VITA/TCE \nForeign Student and Scholar program. For additional information, refer to Publication 519, U.S. Tax Guide for \nAliens, and Form 8316.\nThe following aliens are usually NOT exempt from Social Security and Medicare taxes:\n• Those who are (or become) resident aliens. The following individuals are normally resident aliens: \no Foreign students in F-1, J-1, M-1, or Q-1 status or nonimmigrant classification who have been in the U.S.\nover 5 years \no Foreign scholars, teachers, researchers, trainees, and other nonstudents in J-1 or Q-1 status or\nnonimmigrant classification who have been in the U.S. over 2 years\n• Spouses and dependents (of alien students, scholars, trainees, teachers, or researchers) temporarily in the\nU.S. in F-2, J-2, or M-2 immigration status\n• Alien students, scholars, trainees, teachers, or researchers in F-1, J-1, M-1, or Q-1 immigration status who\nchange to a nonimmigrant classification (other than F-1, J- 1, M-1, or Q-1)\n• Teachers, trainees, and researchers in H-1b immigration status, and alien nurses in H-1a immigration status\n• Foreign scholars, teachers, researchers, or trainees who arrive in the U.S. in O-1 immigration status or TN\nimmigration status (from Canada or Mexico or under the NAFTA treaty) if they are employed by the university\n• Nonresident aliens who earn self-employment income in violation of their or nonimmigrant classification must\npay self-employment tax\n", "63\nSocial Security Tax\t\n EXERCISES\nQuestion 1\nArmando is a junior at the state university. He has been in F-1 immigration status since he arrived in the U.S. \ntwo years ago. In this tax year, he had wages of $3,905 from his job on-campus. His wage statement shows \nthat $298.73 of Medicare and Social Security taxes were withheld in error. The university has refused to refund \nhis money. Which documents does Armando not need to submit with his Form 843?\na. \t\nForm W-2, Wage and Tax Statement\nb. \t\nForm 8316, Information Regarding Request for Refund of Social Security Tax\nc. \t\nForm I-797, USCIS Approval Notice\nd. \t\nCopy of Form 1040-NR, U.S. Nonresident Alien Income Tax Return, for tax the year in question\nQuestion 2\nJosh is a junior at the state university. He has been in F-1 immigration status since he arrived in the U.S. in \nJanuary 2019. If his immigration status stays the same, in what year is he likely to start paying Social Security \nand Medicare taxes?\na. \t\n2022\nb. \t\n2023\nc. \t\n2024\nd. \t\nNever\nQuestion 3\nBoqin came from the People’s Republic of China with his wife last year. His wife is a student at the state \nuniversity. Boqin is temporarily in the U.S in F-2 immigration status. If he works, is he exempt from Social \nSecurity and Medicare taxes?\nQuestion 4\nAnthony’s employer refused to refund the Social Security and Medicare taxes that were withheld in error. \nAnthony has held a foreign student F-1 immigration status since he arrived at the beginning of last year. Which \nof the following is not a required document to submit with his Form 843?\na. \t\nForm I-20, Certificate of Eligibility, endorsed by alien’s student advisor and stamped by the USCIS\nb. \t\nEmployment Authorization Document of your Optional Practical Training\nc. \t\nCopy of alien’s valid entry visa\nd. \t\nCopies of pay statements that cover the period of exemption from Social Security taxes\n", "64\nSocial Security Tax\nConclusion\nEXERCISE Answers\nAnswer 1. C, Because Armando has not changed his immigration status and is still in the U.S., his \nForm I-797 does not need to be attached to Form 843.\nAnswer 2. C, Foreign students in F-1, J-1, M-1, or Q-1 nonimmigrant classification who have been in the U.S. \nover 5 years normally become resident aliens and have to pay Social Security and Medicare taxes.\nAnswer 3. No, Spouses and dependents (of alien students, scholars, trainees, or teachers) temporarily in \nthe U.S. in F-2, J-2, or M-2 immigration status are usually not exempt from Social Security and \nMedicare taxes because they did not enter the U.S. to engage in study, training, or teaching.\nAnswer 4. D, Because Anthony’s immigration status did not change during the tax year, he does not need to \nsubmit copies of pay statements; his W-2 will reflect the withholding for the entire year.\n", "65\nState Income Taxes \nState Income Taxes \nIntroduction \nFederal Income Often Used By States\nIncome tax treaties do not cover state income taxes. However, many states define income based on federal \ntaxable income or federal adjusted gross income.\nSome states allow students and scholars to exempt the same amount of income from state taxes and, in other \nstates, they must add back in the treaty exclusion. Some of the states that do not allow treaty benefits are: \nAlabama, Arkansas, California, Connecticut, Hawaii, Kansas, Kentucky, Maryland, Mississippi, Montana, New \nJersey, North Dakota, and Pennsylvania. Contact your state tax department to determine the allowance of tax \ntreaty benefits when calculating state income tax.\nThe India treaty allows students to claim the standard deduction on their federal return. Since some states \nbase the state income tax on the federal adjusted gross income, Indian students do not always benefit from \ntheir treaty provisions on the state returns.\nEach State Is Different\nTax preparers must check with each state’s tax rules for foreign students and scholars when determining state \nincome taxes. For more information:\n• Check with the state income tax authorities to determine whether state income taxes allow the treaty benefit.\n• Go to each state’s income tax website using links from www.irs.gov to find out more about that state’s\nincome taxes.\n• Some state income tax returns are able to be filed electronically.\n EXERCISES\nQuestion 1\nTrue or False? Many states define income based on federal taxable income or federal adjusted gross income.\n", "66\nState Income Taxes \nConclusion\nEXERCISE Answers\nAnswer 1. True, Although income tax treaties do not cover state income taxes, many states define \nincome based on federal taxable income or federal adjusted gross income.\n", "67\nCompleting Form 8843\nCompleting Form 8843\nIntroduction\nThis lesson is designed to teach tax preparers how to complete Form 8843, Statement for Exempt Individuals \nand Individuals with a Medical Condition, for students and scholars you may be assisting. If the taxpayer is not \nfiling a Form 1040-NR, the Form 8843 can be filed as a stand-alone form and should include your site’s Site \nIdentification Number (SIDN).\nObjectives\nAt the end of this lesson, you will be able to:\n• Identify scholars, students, and family members who must file Form 8843\n• Complete Form 8843\nSubstantial Presence Test\nForeign students and scholars you are assisting may need to file Form 8843. \nEven a student or scholar who had no income must file this form. Days of \npresence cannot be excluded from the substantial presence test unless Form \n8843 is filed.\nExcluded Days of Presence\nExcluded Days\nForeign scholars or students whose visa or other documents qualify them to \nexclude days of presence from the substantial presence test need to file Form \n8843. This includes:\n• Students and scholars, whether or not they had income\n• Every family member in the U.S. on F-2 or J-2 immigration status - The test for residence must be applied\nseparately for each individual family member.\nWhat If Form 8843 Is Not Filed?\nThere is no monetary penalty for not filing Form 8843. However, days of presence that are excluded must be \nproperly recorded by filing Form 8843. Not doing so could affect the taxability of income or treaty benefits.\nCanadian Students\nCanadian students who are exempt individuals need to complete Form 8843. If they do not have a visa, use \nthe information from their work authorization papers to complete the form.\nCOVID-19 Travel Disruptions\nLearn more about emergency travel disruptions due to COVID-19 at www.irs.gov/pub/irs-drop/rp-20-20.pdf\nTips for Completing Form 8843\nWhen filling out Form 8843, tax preparers must obtain information on why the student or scholar is in this \ncountry and information about the student’s educational institution. Generally:\n• Students complete Parts I and III\n• Scholars (Teachers and Trainees) complete Parts I and II\n• Parts IV and V are not covered in the VITA program (Out of Scope); refer professional athletes and people\nwith medical conditions to a professional tax preparer.\nWhat do I need?\n• Form 8843, Statement for\nExempt Individuals and\nIndividuals with a Medical\nCondition\nOptional:\n• Publication 519, U.S. Tax\nGuide for Aliens\n• Publication 4011, VITA/\nTCE Foreign Student\nand Scholar Volunteer\nResource Guide\n• Link & Learn Taxes lesson,\nResidency Status\n", "68\nCompleting Form 8843\n• Signing the Form is only required if filing without a Form 1040-NR\n• If a child has to file a tax return or Form 8843, but can’t sign the return, the child’s parent, guardian, or\nanother legally responsible person must sign the child’s name, followed by the words “By (your signature),\nparent for minor child.”\n• Accompanying spouses or children in related immigration statuses (J-2, F-2, etc.), complete the same\nsections as the primary (J-1, F-1, etc.).\nIf the taxpayer is paper filing Form 1040-NR, attach Form 8843 to it. Mail the tax return and the Form 8843 \nby the due date (including extensions) to the address shown in the tax return instructions. The same due \ndate applies if the taxpayer does not have a 1040-NR filing requirement and is filing Form 8843 as a single \ndocument to the address listed in the Form 8843 instructions.\nTop Portion\nUse these tips when completing the top portion of Form 8843.\nLine\nTip\nName\nRecord the taxpayer’s:\nFamily name in the last name field First name in the first name field\nTaxpayer ID Number\nIf the taxpayer has a Social Security Number (SSN) or Individual Tax Identification Number (ITIN), record it. Otherwise, \nleave this field blank.\nAddresses\nComplete this area for taxpayers who submit only this form. For those who submit a tax return (1040-NR), the address \nsection does not need to be filled out.\nPart I\nUse these tips when completing the top portion of Form 8843.\nQuestion\nTip\nType of U.S. visa \nand date you entered \nthe United States \n/ Current non-\nimmigrant status and \ndate of change\nThis question is asking what the current immigration status is. Questions 1a and 1b can confuse students and scholars \nbecause they may enter the U.S. in F-2 status and then change to F-1 immigration status. The date is only listed on 1b if \nthe status is changed. Otherwise, list the status only.\nCountry or countries \nof citizenship during \nthe tax year\nFor taxpayers who have dual citizenship, list the country with which they have the closest connection.\nCountry or countries \nissuing passport / \nPassport number\nWhen a passport is in a foreign language, ask the taxpayer to translate the issuing country and number.\nNumber of days \npresent in the U.S. / \nExcluded days\nTaxpayers must count the actual number of days they were in the U.S. Often, 4a will be the same as 4b for the current \nyear.\t\n Dr. Alexander Mueller is a German citizen who is in the U.S. for the first time. He is a J-1 professor. He \narrived on August 16, 2021 and has not left or changed his immigration status since then. His visa \nnumber is 2001345678 and his German passport number is 97415826.\nHis address in Germany is:\n34 Spiegelstrasse\n2144 Hamburg, Germany\nHis address in the U.S. is:\nUniversity of Higher Learning\n426 Main Street\nAnytown, IL 60000\n", "69\nCompleting Form 8843\nWhat would you enter on each line of Dr. Mueller’s Form 8843?\nType of U.S. visa?\n?\nCurrent nonimmigrant status and date of change?\n?\nOf what country were you a citizen during the tax year?\n?\nWhat country issued you a passport?\n?\nEnter your passport number:\n?\nEnter the actual number of days you were present in the \nU.S. during 2021:\n?\nEnter the actual number of days you were present in the \nU.S. during 2022:\n?\nEnter the number of days in 2022 you claim you can exclude \nfor purposes of the substantial presence test:\n?\nTake a moment to look at Dr. Mueller’s form entries.\nType of U.S. visa?\nJ-1, 08/16/2021\nCurrent nonimmigrant status and date of change?\nJ-1\nOf what country were you a citizen during the tax year?\nGermany\nWhat country issued you a passport?\nGermany\nEnter your passport number:\n97415826\nEnter the actual number of days you were present in the U.S. during 2021:\n137\nEnter the actual number of days you were present in the U.S. during 2022:\n365\nEnter the number of days in 2022 you claim you can exclude for purposes of the \nsubstantial presence test:\n365\nPart II\nUse these tips when completing Part II of Form 8843 for scholars.\nLine\nTip\n5 and 6\nThis question is asking what academic institution the scholar was employed or trained at during the year. Scholars, \nteachers, and trainees sometimes leave this area blank because they think it means they attended classes.\nIf they were at more than one place, report the most recent place.\n7\nLike line 1a and 1b, this question can confuse scholars because their immigration status may have changed during the \nyear even though they do not have a new visa.\nIf the type of visa you held during any of these years changed, attach a statement showing the new visa type and the date \nit was acquired.\n8\nWere you exempt in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior calendar years?\n", "70\nCompleting Form 8843\t\n EXERCISES\nQuestion 1\nDr. Alexander Mueller does not attend classes and works under the direction of Dr. Friederich Heilreich at the \nUniversity of Higher Learning, 426 Main Street, Anytown, IL 60000.\nDr. Mueller thinks he should leave the line blank that asks to “Enter the name, address, and telephone number \nof the director of the academic or other specialized program you participated in during 2022” on his Form 8843. \nWhich advice would you give him?\na. Right. He didn’t attend classes, so he may skip that line.\nb. No, you must record the contact information for Dr. Friederich Heilreich on the line.\nc. You can choose to leave it blank or record the contact information for Dr. Heilreich in that line.\nTips for Completing Form 8843\nPart III\nUse these tips when completing Part III of Form 8843 for students.\nLine\nTip\nEnter the name, address, and telephone number of the \nacademic institution you attended during 2023\nStudents who attend more than one academic institution during the year should report \nthe one they attended at the end of the year.\nEnter the name, address, and telephone number of the \ndirector of the academic or other specialized program you \nparticipated in during 2023\nThis should be someone the IRS can contact, if necessary, to verify that the student \nwas present at the school. Students can list the foreign student advisor if necessary.\nEnter the type of U.S. visa (F, J, M, or Q) you held \nduring…\nIf the type of visa you held during any of these years changed, attach a statement \nshowing the new visa type and the date it was acquired.\nWere you exempt as a teacher, trainee, or student for any \npart of more than 5 calendar years? If you checked the \n“Yes” box on line 12, you must provide sufficient facts on \nan attached statement to establish that you do not intend \nto reside permanently in the United States.\nSelf explanatory. However, if claiming the closer connection exception, please include a \nstatement indicating that the election to exclude days beyond the 5-year period is being \nmade, and that the following are true:\ndoes not intend to reside permanently in the United States;\nhas substantially complied with the immigration laws and requirements relating to his or \nher student nonimmigrant status;\nhas not taken any steps to change his nonimmigrant status in the United States toward \nbecoming a permanent resident of the United States; and\nhas a closer connection to a foreign country than to the United States as evidenced by \nthe factors listed in Treasury Regulation 301.7701(b)-2(d)(1).\nDuring 2023, did you apply for, or take other affirmative \nsteps to apply for, lawful permanent resident status in the \nUnited States or have an application pending to change \nyour status to that of a lawful permanent resident of the \nUnited States?\nThe IRS uses this information to determine whether the student is taking any steps to \nbecome a permanent resident and whether the student is still entitled to treaty benefits.\n", "71\nCompleting Form 8843\nSummary\nForeign scholars or students and their nonresident spouse/dependents (including young children) must \ncomplete Form 8843, even if they had no income. Form 8843 asks for information on:\n• Why the student or scholar is in this country\n• The student’s educational institution\nGenerally:\n• Students complete Parts I and III of Form 8843\n• Scholars complete Parts I and II of Form 8843\n• Filers who complete Parts IV and V should be referred to a professional tax preparer\nThe Form 8843 can be electronically filed with the Form 1040-NR. For those not required to file a Form 1040-\nNR, a paper Form 8843 must be mailed to the Internal Revenue Service Center in Austin, TX by the due date \nfor the Form 1040-NR.\nMarguerite Bernard, a citizen of France, came to the U.S. on F-1 immigration status to attend The \nUniversity, 80 East Broadway, Anytown, SC 29000. She had never been to the U.S. before arriving here \non August 10, 2020.\nHer academic director is Dr. Moore. Dr. Moore uses the same address as the college and his phone number is \n(999) 444-4444.\nMarguerite’s Social Security number is XXX-00-XXXX, and she had no income. Her visa number is 17318842. \nHer passport number is 4321002017.\nMarguerite’s home address is: 23 Rue Bonaparte, Bondy, France\nHer address in the U.S. is: 324 East Broadway, Anytown, SC 29000\nHer academic director is Dr. Moore. Dr. Moore uses the same address as the college and his phone number is \n(999) 444-4444.\nComplete Marguerite’s Form 8843, based on the facts provided.\n", "72\nCompleting Form 8843\nBased on the information given, Marguerite needs to complete Form 8843 for 2022. \t\n \nForm 8843\nDepartment of the Treasury \nInternal Revenue Service\nStatement for Exempt Individuals and Individuals \nWith a Medical Condition\nFor use by alien individuals only.\nGo to www.irs.gov/Form8843 for the latest information.\nFor the year January 1—December 31, 2022, or other tax year\nbeginning\n, 2022, and ending\n, 20\n.\nOMB No. 1545-0074\n2022\nAttachment \nSequence No. 102\nYour first name and initial \nLast name\nYour U.S. taxpayer identification number, if any\nFill in your \naddresses only if \nyou are filing this \nform by itself and \nnot with your tax \nreturn\nAddress in country of residence\nAddress in the United States\nPart I\nGeneral Information\n1a\nType of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States:\nb\nCurrent nonimmigrant status. If your status has changed, also enter date of change and previous status. See instructions.\n2\nOf what country or countries were you a citizen during the tax year?\n3a\nWhat country or countries issued you a passport?\nb\nEnter your passport number(s):\n4a\nEnter the actual number of days you were present in the United States during:\n2022\n2021\n2020\nb\nEnter the number of days in 2022 you claim you can exclude for purposes of the substantial presence test:\nPart II\nTeachers and Trainees\n5\nFor teachers, enter the name, address, and telephone number of the academic institution where you taught in 2022:\n6\nFor trainees, enter the name, address, and telephone number of the director of the academic or other specialized program you\nparticipated in during 2022:\n7\nEnter the type of U.S. visa (J or Q) you held during: \n2016\n2017\n2018\n2019\n2020\n2021\n. If the type of visa you held during any\nof these years changed, attach a statement showing the new visa type and the date it was acquired.\n8\nWere you present in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior \ncalendar years (2016 through 2021)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you checked the “Yes” box on line 8, you cannot exclude days of presence as a teacher or trainee unless \nyou meet the Exception explained in the instructions.\nPart III\nStudents\n9\nEnter the name, address, and telephone number of the academic institution you attended during 2022:\n10 \nEnter the name, address, and telephone number of the director of the academic or other specialized program you participated\nin during 2022:\n11\nEnter the type of U.S. visa (F, J, M, or Q) you held during:\n2016\n2017\n2018\n2019\n2020\n2021\n. If the type of visa you held during any\nof these years changed, attach a statement showing the new visa type and the date it was acquired.\n12\nWere you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar \nyears? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to \nestablish that you do not intend to reside permanently in the United States.\n13\nDuring 2022, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status\nin the United States or have an application pending to change your status to that of a lawful permanent \nresident of the United States? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n14\nIf you checked the “Yes” box on line 13, explain:\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 17227H\nForm 8843 (2022)\nMarguerite\nBernard\nXXX-00-XXXX\n23 Rue Bonaparte\nBondy, France\n324 East Broadway\nAnytown, SC 29000\nF-1, 08/10/2020\nF-1\nFRANCE\nFRANCE\n4321002017\n365\n365\n144\n365\nThe University\n80 East Broadway, Anytown SC 29000\nDr. Moore\nThe University, 80 East Broadway, Anytown SC 29000\n(999) 444-4444\nF\nF\n\u0000\u0000", "73\nCompleting Form 8843\t\nForm 8843 (2022)\nPage 2\nPart IV\nProfessional Athletes\n15\nEnter the name of the charitable sports event(s) in the United States in which you competed during 2022 and the dates of\ncompetition:\n16\nEnter the name(s) and employer identification number(s) of the charitable organization(s) that benefited from the sports \nevent(s):\nNote: You must attach a statement to verify that all of the net proceeds of the sports event(s) were contributed to the charitable \norganization(s) listed on line 16.\nPart V\nIndividuals With a Medical Condition or Medical Problem\n17a\nDescribe the medical condition or medical problem that prevented you from leaving the United States.\nSee instructions. \nb Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described \non line 17a:\nc\nEnter the date you actually left the United States:\n18\nPhysician’s Statement:\nI certify that\nName of taxpayer\nwas unable to leave the United States on the date shown on line 17b because of the medical condition or medical problem \ndescribed on line 17a and there was no indication that his or her condition or problem was preexisting.\nName of physician or other medical official\nPhysician’s or other medical official’s address and telephone number\nPhysician’s or other medical official’s signature\nDate\nSign here \nonly if you \nare filing \nthis form by \nitself and \nnot with \nyour tax \nreturn\nUnder penalties of perjury, I declare that I have examined this form and the accompanying attachments, and, to the best of my knowledge and belief, \nthey are true, correct, and complete.\nYour signature\nDate\nForm 8843 (2022)\nMarguerite Bernard\n", "74\nCompleting Form 8843\nForm 8843 (2022)\nPage 3\nGeneral Instructions\nSection references are to the Internal \nRevenue Code unless otherwise specified.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8843 and its \ninstructions, such as legislation enacted \nafter they were published, go to \nwww.irs.gov/Form8843.\nWho Must File\nIf you are an alien individual (other than a \nforeign government-related individual), you \nmust file Form 8843 to explain the basis of \nyour claim that you can exclude days of \npresence in the United States for purposes \nof the substantial presence test because \nyou:\n• Were an exempt individual, or\n• Were unable to leave the United States\nbecause of a medical condition or medical\nproblem.\nWhen and Where To File\nIf you are filing a 2022 Form 1040-NR, \nattach Form 8843 to it. Mail your tax return \nby the due date (including extensions) to \nthe address shown in your tax return \ninstructions.\nIf you don’t have to file a 2022 tax return, \nmail Form 8843 to the Department of the \nTreasury, Internal Revenue Service Center, \nAustin, TX 73301-0215 by the due date \n(including extensions) for filing Form \n1040-NR.\nPenalty for Not Filing Form 8843\nIf you don’t file Form 8843 on time, you \nmay not exclude the days you were \npresent in the United States as a \nprofessional athlete or because of a \nmedical condition or medical problem that \narose while you were in the United States. \nFailure to exclude days of presence in the \nUnited States could result in your being \nconsidered a U.S. resident under the \nsubstantial presence test.\nYou won’t be penalized if you can show \nby clear and convincing evidence that you \ntook reasonable actions to become aware \nof the filing requirements and significant \nsteps to comply with those requirements.\nSubstantial Presence Test\nYou are considered a U.S. resident if you \nmeet the substantial presence test for \n2022. You meet this test if you were \nphysically present in the United States for \nat least:\n• 31 days during 2022; and\n• 183 days during the period 2022, 2021,\nand 2020, counting all the days of physical\npresence in 2022 but only 1/3 the number\nof days of presence in 2021 and only 1/6\nthe number of days in 2020.\nNote: To claim the closer connection to a \nforeign country(ies) exception to the \nsubstantial presence test described in \nRegulations section 301.7701(b)-2, you \nmust file Form 8840.\nDays of presence in the United States. \nGenerally, you are treated as being present \nin the United States on any day that you \nare physically present in the country at any \ntime during the day. However, you don’t \ncount the following days of presence in the \nUnited States for purposes of the \nsubstantial presence test.\n1. Days you regularly commuted to work\nin the United States from a residence in \nCanada or Mexico.\n2. Days you were in the United States for\nless than 24 hours when you were traveling \nbetween two places outside the United \nStates.\n3. Days you were temporarily in the\nUnited States as a regular crew member of \na foreign vessel engaged in transportation \nbetween the United States and a foreign \ncountry or a possession of the United \nStates unless you otherwise engaged in \ntrade or business on such a day.\n4. Days you were unable to leave the\nUnited States because of a medical \ncondition or medical problem that arose \nwhile you were in the United States. \n5. Days you were an exempt individual.\nExempt Individuals\nFor purposes of the substantial presence \ntest, an exempt individual includes anyone \nin the following categories.\n• A teacher or trainee (defined on this\npage).\n• A student (defined on the next page).\n• A professional athlete temporarily present\nin the United States to compete in a\ncharitable sports event.\nThe term “exempt individual” also \nincludes an individual temporarily present \nin the United States as a foreign \ngovernment-related individual under an “A” \nor “G” visa, other than individuals holding \n“A-3” or “G-5” class visas. An individual \npresent under an “A-3” or “G-5” class visa \nis not considered a foreign government-\nrelated individual and must count all his or \nher days of presence in the United States \nfor purposes of the substantial presence \ntest. For more details, see Pub. 519. If you \nare present under any other “A” or “G” \nclass visa, you are not required to file Form \n8843.\nSpecific Instructions\nPart I—General Information\nIf you are attaching Form 8843 to Form \n1040-NR, you aren’t required to complete \nlines 1a through 4a of Form 8843 if you \nprovide the requested information on the \ncorresponding lines of Form 1040-NR. See \nSchedule OI of those forms.\nIn this case, enter “Information provided \non Form 1040-NR” on line 1a of Form \n8843. Complete line 4b and the rest of \nForm 8843.\nIf Form 8843 is filed separately, you must \ncomplete all entries on the form.\nLine 1b. Enter your current nonimmigrant \nstatus, such as that shown on your current \nImmigration Form I-94, Arrival-Departure \nRecord. If your status has changed while in \nthe United States, enter the date of change \nand previous status.\nPart II—Teachers and Trainees\nA teacher or trainee is an individual who is \ntemporarily present in the United States \nunder a “J” or “Q” visa (other than as a \nstudent) and who substantially complies \nwith the requirements of the visa.\nIf you were a teacher or trainee under a \n“J” or “Q” visa, you are considered to have \nsubstantially complied with the visa \nrequirements if you haven’t engaged in \nactivities that are prohibited by U.S. \nimmigration laws that could result in the \nloss of your “J” or “Q” visa status.\nEven if you meet these requirements, \nyou can’t exclude days of presence in 2022 \nas a teacher or trainee if you were exempt \nas a teacher, trainee, or student for any \npart of 2 of the 6 prior calendar years. But \nsee the Exception later.\nIf you qualify to exclude days of \npresence as a teacher or trainee, complete \nParts I and II of Form 8843. If you have a \n“Q” visa, complete Part I and only lines 6 \nthrough 8 of Part II. On line 6, enter the \nname, address, and telephone number of \nthe director of the cultural exchange \nprogram in which you participated.\nException. If you were exempt as a \nteacher, trainee, or student for any part of 2 \nof the 6 prior calendar years, you can \nexclude days of presence in 2022 as a \nteacher or trainee only if all four of the \nfollowing apply.\n1. You were exempt as a teacher,\ntrainee, or student for any part of 3 (or \nfewer) of the 6 prior calendar years.\n2. A foreign employer paid all your\ncompensation during 2022.\n3. You were present in the United States\nas a teacher or trainee in any of the 6 prior \nyears.\n4. A foreign employer paid all of your\ncompensation during each of those prior 6 \nyears you were present in the United \nStates as a teacher or trainee.\nFor more details, see Pub. 519.\nIf you meet this exception, you must \nattach information to verify that a foreign \nemployer paid all the compensation you \nreceived in 2022 and all prior years that \nyou were present in the United States as a \nteacher or trainee.\n", "75\nCompleting Form 8843\nForm 8843 (2022)\nPage 4\nPart III—Students\nA student is an individual who is \ntemporarily present in the United States \nunder an “F,” “J,” “M,” or “Q” visa and who \nsubstantially complies with the \nrequirements of the visa.\nIf you were a student under an “F,” “J,” \n“M,” or “Q” visa, you are considered to \nhave substantially complied with the visa \nrequirements if you haven’t engaged in \nactivities that are prohibited by U.S. \nimmigration laws and could result in the \nloss of your visa status. \nEven if you meet these requirements, \nyou can’t exclude days of presence in 2022 \nas a student if you were exempt as a \nteacher, trainee, or student for any part of \nmore than 5 calendar years unless you \nestablish that you don’t intend to reside \npermanently in the United States. The facts \nand circumstances to be considered in \ndetermining if you have established that \nyou don’t intend to reside permanently in \nthe United States include, but aren’t limited \nto:\n1. Whether you have maintained a closer\nconnection to a foreign country than to the \nUnited States (for details, see Pub. 519), \nand\n2. Whether you have taken affirmative\nsteps to change your status from \nnonimmigrant to lawful permanent resident.\nIf you qualify to exclude days of \npresence as a student, complete Parts I \nand III of Form 8843. If you have a “Q” \nvisa, complete Part I and only lines 10 \nthrough 14 of Part III. On line 10, enter the \nname, address, and telephone number of \nthe director of the cultural exchange \nprogram in which you participated.\nPart IV—Professional Athletes\nA professional athlete is an individual who \nis temporarily present in the United States \nto compete in a charitable sports event. \nFor details on charitable sports events, see \nPub. 519.\nIf you qualify to exclude days of \npresence as a professional athlete, \ncomplete Parts I and IV of Form 8843.\nPart V—Individuals With a Medical \nCondition or Medical Problem\nFor purposes of the substantial presence \ntest, don’t count the days you intended to \nleave the United States but couldn’t do so \nbecause of a medical condition or medical \nproblem that arose while you were in the \nUnited States. Whether you intended to \nleave the United States on a particular day \nis determined based on all the facts and \ncircumstances. For more details, see Pub. \n519.\nIf you qualify to exclude days of \npresence because of a medical condition \nor medical problem, complete Part I and \nlines 17a through 17c of Part V. Have your \nphysician or other medical official complete \nline 18.\nNote: You cannot exclude any days of \npresence in the United States under any of \nthe following circumstances.\n• You entered or returned to the United\nStates for medical treatment. It does not\nmatter whether you intended to leave the\nUnited States immediately after the\nmedical treatment but couldn’t do so\nbecause of unforeseen complications from\nthe medical treatment.\n• The medical condition existed before\nyour arrival in the United States and you\nwere aware of the condition. It does not\nmatter whether you needed treatment for\nthe condition when you entered the United\nStates.\n• You were initially prevented from leaving,\nwere then able to leave, but remained in\nthe United States beyond a reasonable\nperiod for making arrangements to leave.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the United \nStates. Section 7701(b) and its regulations \nrequire that you give us the information. \nWe need it to determine if you can exclude \ndays of presence in the United States for \npurposes of the substantial presence test.\nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe average time and expenses required \nto complete and file this form will vary \ndepending on individual circumstances. \nFor the estimated averages, see the \ninstructions for your income tax return.\nIf you have suggestions for making this \nform simpler, we would be happy to hear \nfrom you. See the instructions for your \nincome tax return.\n", "76\nCompleting Form 8843\t\n EXERCISES (continued)\nQuestion 2\nTrue or False? Scholars and students must file Form 8843 if they have excludable days of presence from the \nsubstantial presence test.\nQuestion 3\nTrue or False? Canadian students who are exempt individuals do not need to complete Form 8843 if they do \nnot have a visa.\nQuestion 4\nTrue or False? When asked to enter the actual number of days they were present in the U.S. during the past 3 \nyears, taxpayers may estimate the number of days they were in the U.S.\nQuestion 5\nCarolina de Moraes is a Brazilian student who came to the U.S to study international business at the University \nof South Carolina in Columbia. She spent most of the year there and then transferred to Georgetown University \nin Washington, DC. On her way to Washington, DC, she participated in the summer microbusiness workshop \nat The University of North Carolina at Chapel Hill. Which school’s information should she record when asked to \nenter the name, address, and telephone number of the academic institution she attended during the tax year?\n• University of South Carolina at Columbia Georgetown University\n• University of South Carolina at Columbia and Georgetown University\n• University of South Carolina, University of North Carolina, and Georgetown University\nConclusion\nEXERCISE Answers\nAnswer 1. B, Dr. Mueller was employed or trained under the direction of Dr. Heilreich, so he must \nrecord the contact information for Dr. Heilreich on the line.\nAnswer 2. True, Days of presence that are excludable from the substantial presence test must be filed on \nForm 8843.\nAnswer 3. False, If Canadian students are exempt individuals and do not have a visa, use the information \nfrom their work authorization papers to complete Form 8843.\nAnswer 4. False, Taxpayers must count the actual number of days they were in the U.S.\nAnswer 5. B, Students who attend more than one academic institution during the year should report the one \nthey attended at the end of the year.\n", "77\nForeign Student Comprehensive Practice\nForeign Student Comprehensive Practice\nIntroduction\nThis lesson will help you prepare for the Link & Learn Taxes Foreign Student Test which you must successfully \ncomplete at an overall 80% proficiency to earn VITA/TCE certification. \nNote: Due to the production schedule for this material, prior year or draft \nforms may be used in examples. The draft forms should never be used for \nactual tax preparation. Final forms are available on https://apps.irs.gov/app/\npicklist/list/formsPublications.html in the tax preparation software, in the \ninstruction booklet (e.g., Form 1040-NR Instructions), or in other publications.\nObjectives\nAt the end of this lesson, you will be able to:\n• Determine if a taxpayer is a resident or nonresident alien\n• Identify the filing requirements for nonresident student taxpayers\n• Determine whether a nonresident alien should file a tax return\n• Identify which [other] forms a student should file [i.e., Forms 8843,\nStatement for Exempt Individuals and Individuals with a Medical Condition\nand 8233, Exemption From Withholding on Compensation for Independent\n(and Certain Dependent) Personal Services of a Nonresident Alien\nIndividual]\n• Determine a student’s filing status\n• Determine what sources of income must be reported on tax returns\n• Determine which tax treaty benefits a student is eligible for\n• Determine which income code to use in the application of the treaty benefits\n• Determine the source of a student’s or scholar’s income\n• Identify any exemptions a student may have\n• Accurately complete Form 1040-NR, U.S. Nonresident Alien Income Tax\nReturn\n• Identify foreign students and scholars who are exempt from Social Security\nand Medicare or self-employment taxes\n• Accurately complete Form 8843\nWhat will I learn?\nIn this lesson you will apply much of what you learned in the Foreign Student \ncourse. You will prepare tax returns for two foreign students and one Form \n8843 and answer questions about their returns.\nTaxpayer Overview – Part I: Simone Dupont\nOur first taxpayer is Simone Dupont. Here is basic information about her:\n• She was born April 15, 2001. She is a citizen and permanent resident of France and is single. Her address\nin her home country is 27 Rue Pasteur, Cabourg 14390, France. She came to the United States in F-1\nimmigration status on August 1, 2020. She has remained in this country ever since and is a full-time student\nat the local university.\n• Simone began working on the university campus on January 3, 2022. She filed Form 8233 with the payroll\ndepartment on January 15, 2022, allowing the university to not withhold taxes. She earned $12,225 in wages.\nWhat do I need?\n• Form 1040-NR, U.S.\nNonresident Alien Income\n• Form 1042-S, Foreign\nPerson’s U.S. Source Income\nSubject to Withholding\n• Form 13614-NR, Nonresident\nAlien Intake and Interview\nSheet\n• Form 8233, Exemption from\nWithholding on Compensation\nfor Independent (& Certain\nDependent) Personal Service\nof a Nonresident Alien\nIndividual\n• Form 8843, Statement for\nExempt Individuals and\nIndividuals with a Medical\nCondition\n• Form W-2, Wage and Tax\nStatement\n• Publication 17, Your Federal\nIncome Tax (For Individuals)\n• Publication 4011, VITA/TCE\nForeign Student and Scholar\nVolunteer Resource Guide\nOptional:\n• Publication 4299, Privacy,\nConfidentiality, and Civil\nRights - A Public Trust\n", "78\nForeign Student Comprehensive Practice\n• Simone received a scholarship that covered her room and board of $14,500 for the year. Simone will claim a\ntreaty exemption for this amount. She received a Form 1042-S for this.\n• Simone purchased ABC stock on November 2, 2020 for $200 and sold the stock September 1, 2022 for\n$1,000. Simone meets all the requirements of the United States-France Income Tax Treaty - Article 13(6).\n• She did not have to pay income tax in France on her U.S. earnings. She did not take any affirmative steps to\napply for permanent residence in the United States.\n• If Simone must submit a return, she wants any refund mailed to her. She does not want to authorize anyone\nelse to discuss the return with the IRS.\n", "79\nForeign Student Comprehensive Practice\nCatalog Number 39748B \nwww.irs.gov\nForm 13614-NR (Rev. 10-2022)\nForm 13614-NR\n(October 2022) \nDepartment of the Treasury - Internal Revenue Service\nNonresident Alien Intake and Interview Sheet \nOMB Number \n 1545-1964\nLast or Family Name\nFirst\nMiddle Initial\nITIN or Social Security #\nVisa #\nPassport #\nDate of Birth:\n(mm/dd/yyyy)\n/\n/\nTelephone #\ne-mail Address\nWere you a U.S. citizen or resident alien the entire year? \nYes\nNo\nWere you ever a U.S. citizen? \nYes\nNo\nU.S. Local Street Address\nCity\nState\nZip Code\nForeign Residence Address\nAddress Line 2\nForeign Country\nProvince/County\nPostal Code\nCountry of Citizenship\nCountry that issued Passport\nAre you married? \nYes\nNo\nIf “YES”, is your spouse in the U.S.? \nYes\nNo\nIf \"YES\", is it recognized by the State where you will be filing?\nYes\nNo\nAre you a\nU.S. National \nYes\nNo\nResident of \nCanada\nYes\nNo\nResident of \nMexico\nYes\nNo\nResident of\nSouth Korea \nYes\nNo\nResident of\nIndia\nYes\nNo\nDependent Information \nFirst Name \nLast or\nFamily Name \nDate of Birth\n(mm/dd/yyyy)\nITIN or SSN \nRelationship\nto you (son, \ndaughter,\n none, etc.) \nNumber of \nmonths\nlived with \nyou in the\nU.S. in \n2022\nU.S. citizen,\nU.S. resident \nalien,\nU.S. national,\nor a resident of\nCanada, Mexico,\nor South Korea \nDid\nperson file \njoint\nreturn?\nDid person \nprovide\nmore than\n50% of\ntheir own\nsupport?\nDid you\nprovide\nmore than\n50% of\ntheir\nsupport?\nDid the\nperson\nhave\nGross\nIncome of \n$4,400 or \nmore?\nWhat is the date you FIRST entered the United States? \n/\n/\nEntry Immigration Status - Check one\nU.S. Immigrant/Permanent Resident \nF-1 Student\nF-2 Spouse or child of Student\nH-1 Temporary Employee\nJ-1 Exchange Visitor\nJ-2 Spouse or child of Exchange Visitor\nOther (list)\nCurrent Immigration Status - Check one\nU.S. Immigrant/Permanent Resident \nF-1 Student\nF-2 Spouse or child of Student\nH-1 Temporary Employee\nJ-1 Exchange Visitor\nJ-2 Spouse or child of Exchange Visitor\nOther (list)\nHave you ever changed your visa type or U.S. immigration status? \nYes\nNo\nIf “Yes”, indicate the date and nature of the change. \n/\n/\nEnter the type of U.S. visa you held during these years\n2016\n2017\n2018\n2019\n2020\n2021\n* If Immigration status is J-1, what is the subtype? Check one\n01 Student \n02 Short Term Scholar \n05 Professor \n12 Research Scholar \nOther (list)\nWhat is the actual primary activity of the visit? Check one\n01 Studying in a Degree Program \n02 Studying in a Non-Degree Program \n03 Teaching \n04 Lecturing \n05 Observing \n06 Consulting \n07 Conducting Research \n08 Training \n09 Demonstrating Special Skills \n10 Clinical Activities \n11 Temporary Employment \n12 Here with Spouse \nDUPONT\nSIMONE\n2674130984\n04\n15\n2001\nXXX-XXX-XXXX\n\u0000\u0000250 CHURCH STREET\nYOUR TOWN\nYS\nXXXXX\n27 RUE PASTEUR\nFRANCE\nCABOURG\n14390\nFRANCE\nFRANCE\n\u0000\u0000\u0000\u0000\u0000\u000008\n01\n2020\n\u0000\u0000\u0000F-1\nF-1\n\u0000", "80\nForeign Student Comprehensive Practice\nCatalog Number 39748B \nwww.irs.gov\nForm 13614-NR (Rev. 10-2022)\nCheck the years you were present in the United States as a teacher, trainee, student or as an accompanying spouse or \ndependent of a person in such status for any part of the year.\n2016\n2017\n2018\n2019\n2020\n2021\nHave you ever been present in the U.S. PRIOR to 2016 on a teacher, trainee, student visa, or as their accompanying spouse or \ndependent?\nYes\nNo\nIf so, what years and visa type\nHow many days (including vacations, nonworkdays and partial days) were you present in the U.S. during\n2020\n2021\n2022\nList the dates you entered and left the United States during 2022\nDate entered United States\nmm/dd/yyyy\nDate departed United States\nmm/dd/yyyy\nDate entered United States\nmm/dd/yyyy\nDate departed United States\nmm/dd/yyyy\nDid you file a U.S. income tax return for any year before 2022? \nYes\nNo\nIf “Yes”, give latest year \n/\n/\nForm number filed \nDuring 2022, did you apply to be a green card holder (lawful permanent resident) of the United States? \nYes\nNo\nDo you have an application pending to change your status to lawful permanent resident? \nYes\nNo\n1. Are you claiming the benefits of a U.S. income tax treaty with a foreign country?\nYes\nNo\nIf “Yes”, enter the appropriate information in the columns below\n(a) Country\n(b) Tax Treaty Article\n(c) Number of months\nclaimed in prior tax years \n(d) Amount of exempt\nincome in current tax year \n2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above?\nYes\nNo\nInformation about academic institution you attended in 2022\nName\nTelephone number\nAddress\nName of your academic/specialized program director\nAddress\nTelephone number\nDuring 2022 did you receive\nScholarships or Fellowship Grants \nYes\nNo\nWages, Salaries or Tips \nYes\nNo\nInterest\nYes\nNo\nDistributions from IRA, Pension or Annuity \nYes\nNo\nState or Local Tax Refunds\nYes\nNo\nUnemployment Compensation \nYes\nNo\nDividend income or capital gains or losses \nYes\nNo\nAny Other Income (gambling, lottery, prizes, awards, self-employment, rents, royalties, virtual currency, etc.)\nYes\nNo\nDid you have\nCasualty Losses in a Declared Disaster \nArea\nYes\nNo\nStudent Loan Interest Paid\nYes\nNo\nState or Local Income Taxes \nYes\nNo\nU.S. Charitable Contributions \nYes\nNo\nChild/Dependent Care Expenses \nYes\nNo\nIRA Contributions \nYes\nNo\nDid you or any dependent have health insurance coverage through HealthCare.gov (The Marketplace)?\nNo\nYes\nIf yes, was any Advanced Premium Tax Credit received? (Provide Form 1095-A)\nYes\nNo\nPrivacy Act and Paperwork Reduction Act Notice\nThe Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We \nmust also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. \nOur legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS \nvolunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return \npreparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is \nvoluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.\nThe Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-2075. \nAlso, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler, please write to the Internal Revenue \nService, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.\n\u0000\u0000153\n365\n365\n\u0000\u0000\u0000\u0000FRANCE\n21(1)\n0\n$5,000\nFRANCE\n21(1)\n0\n$14,500\nFRANCE\n13(6)\n0\n$800\nIVY LEAGUE UNIVERSITY\nXXX-XXX-XXXX\n221 WHITNEY AVENUE, YOUR TOWN, YS XXXXX\nDOUG SMITH\n221 WHITNEY AVENUE, YOUR TOWN, YS XXXXX\nXXX-XXX-XXXX\n\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000\u0000", "81\nForeign Student Comprehensive Practice\na Employee’s social security number\nOMB No. 1545-0008\nSafe, accurate, \nFAST! Use\nVisit the IRS website at \nwww.irs.gov/efile \nb Employer identification number (EIN)\nc Employer’s name, address, and ZIP code\nd Control number\ne Employee’s first name and initial\nLast name\nSuff.\nf Employee’s address and ZIP code\n1 Wages, tips, other compensation\n2 Federal income tax withheld\n3 Social security wages\n4 Social security tax withheld\n5 Medicare wages and tips\n6 Medicare tax withheld\n7 Social security tips\n8 Allocated tips\n9 \n10 Dependent care benefits\n11 Nonqualified plans\n12a See instructions for box 12\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n13\nStatutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other\n15 State\nEmployer’s state ID number\n16 State wages, tips, etc. 17 State income tax\n18 Local wages, tips, etc. 19 Local income tax\n20 Locality name\nForm W-2\nWage and Tax Statement\n2022\nCopy B—To Be Filed With Employee’s FEDERAL Tax Return. \nThis information is being furnished to the Internal Revenue Service.\nDepartment of the Treasury—Internal Revenue Service\nXXX-XX-XXXX\n7,225.00\n901.00\nXX-XXXXXXX\nIVY LEAGUE UNIVERSITY\n221 WHITNEY AVENUE\nYOUR TOWN, YS XXXXX\nDUPONT\nSIMONE\nIVY LEAGUE UNIVERSITY \n250 CHURCH STREET \nYOUR TOWN, YS XXXXX\nYS XX-XXXXXXX\n7,225.00\n125.00\n", "82\nForeign Student Comprehensive Practice\nForm 1042-S\nDepartment of the Treasury \nInternal Revenue Service\nForeign Person’s U.S. Source Income Subject to Withholding\na\u0001Go to www.irs.gov/Form1042S for instructions and the latest information. 2022\nUNIQUE FORM IDENTIFIER\nAMENDED\nAMENDMENT NO.\nOMB No. 1545-0096\nCopy D for Recipient \nAttach to any state tax return you file\n1 Income \ncode\n2 Gross income 3 Chapter indicator. Enter “3” or “4”\n3a Exemption code\n3b Tax rate\n.\n4a Exemption code\n4b Tax rate\n.\n5 Withholding allowance\n6 Net income\n7a Federal tax withheld\n7b Check if federal tax withheld was not deposited with the IRS because \n escrow procedures were applied (see instructions) .\n.\n.\n.\n.\n.\n7c Check if withholding occurred in subsequent year with respect to a \n partnership interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 Tax withheld by other agents \n9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)\n( )\n10 Total withholding credit (combine boxes 7a, 8, and 9)\n11 Tax paid by withholding agent (amounts not withheld) (see instructions)\n12a Withholding agent’s EIN\n12b Ch. 3 status code\n12c Ch. 4 status code\n12e Withholding agent’s Global Intermediary Identification Number (GIIN)\n12f Country code\n12g Foreign tax identification number, if any\n12h Address (number and street)\n13a Recipient’s name\n13b Recipient’s country code\n13e Recipient’s U.S. TIN, if any\n13f Ch. 3 status code\n13g Ch. 4 status code\n13h Recipient’s GIIN \n13i Recipient’s foreign tax identification \nnumber, if any\n13j LOB code \n13k Recipient’s account number\n13l Recipient’s date of birth (YYYYMMDD)\n14a Primary Withholding Agent’s Name (if applicable)\n14b Primary Withholding Agent’s EIN\n15 Check if pro-rata basis reporting \n15a Intermediary or flow-through entity’s EIN, if any\n15b Ch. 3 status code 15c Ch. 4 status code\n15d Intermediary or flow-through entity’s name\n15e Intermediary or flow-through entity’s GIIN\n15f Country code\n15g Foreign tax identification number, if any\n15h Address (number and street)\n15i City or town, state or province, country, ZIP or foreign postal code\n16a Payer’s name \n16b Payer’s TIN\n16c Payer’s GIIN\n16d Ch. 3 status code\n16e Ch. 4 status code\n17a State income tax withheld\n17b Payer’s state tax no.\n17c Name of state\nForm 1042-S (2022)\n0 1 2 3 4 5 6 7 8 9\n20\n5000\n3\n04\n0\n.\n0\n0\n0\n0\n5000\nXX-XXXXXXX\n02\n12d Withholding agent’s name \nIVY LEAGUE UNIVERSITY\n221 WHITNEY AVENUE\n12i City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nSIMONE DUPONT\n13c Address (number and street)\n250 CHURCH STREET\n13d City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nXXX-XX-XXXX\n02\n2\n0\n0\n1\n0\n4\n1\n5\n0\nForm 1042-S\nDepartment of the Treasury \nInternal Revenue Service\nForeign Person’s U.S. Source Income Subject to Withholding\na\u0001Go to www.irs.gov/Form1042S for instructions and the latest information. 2022\nUNIQUE FORM IDENTIFIER\nAMENDED\nAMENDMENT NO.\nOMB No. 1545-0096\nCopy D for Recipient \nAttach to any state tax return you file\n1 Income \ncode\n2 Gross income 3 Chapter indicator. Enter “3” or “4”\n3a Exemption code\n3b Tax rate\n.\n4a Exemption code\n4b Tax rate\n.\n5 Withholding allowance\n6 Net income\n7a Federal tax withheld\n7b Check if federal tax withheld was not deposited with the IRS because \n escrow procedures were applied (see instructions) .\n.\n.\n.\n.\n.\n7c Check if withholding occurred in subsequent year with respect to a \n partnership interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 Tax withheld by other agents \n9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)\n( )\n10 Total withholding credit (combine boxes 7a, 8, and 9)\n11 Tax paid by withholding agent (amounts not withheld) (see instructions)\n12a Withholding agent’s EIN\n12b Ch. 3 status code\n12c Ch. 4 status code\n12e Withholding agent’s Global Intermediary Identification Number (GIIN)\n12f Country code\n12g Foreign tax identification number, if any\n12h Address (number and street)\n13a Recipient’s name\n13b Recipient’s country code\n13e Recipient’s U.S. TIN, if any\n13f Ch. 3 status code\n13g Ch. 4 status code\n13h Recipient’s GIIN \n13i Recipient’s foreign tax identification \nnumber, if any\n13j LOB code \n13k Recipient’s account number\n13l Recipient’s date of birth (YYYYMMDD)\n14a Primary Withholding Agent’s Name (if applicable)\n14b Primary Withholding Agent’s EIN\n15 Check if pro-rata basis reporting \n15a Intermediary or flow-through entity’s EIN, if any\n15b Ch. 3 status code 15c Ch. 4 status code\n15d Intermediary or flow-through entity’s name\n15e Intermediary or flow-through entity’s GIIN\n15f Country code\n15g Foreign tax identification number, if any\n15h Address (number and street)\n15i City or town, state or province, country, ZIP or foreign postal code\n16a Payer’s name \n16b Payer’s TIN\n16c Payer’s GIIN\n16d Ch. 3 status code\n16e Ch. 4 status code\n17a State income tax withheld\n17b Payer’s state tax no.\n17c Name of state\nForm 1042-S (2022)\n0 1 2 3 4 5 6 7 8 9\n16\n 14500\n3\n04\n0\n.\n0\n0\n0\n0\n 14500\nXX-XXXXXXX\n02\n12d Withholding agent’s name \nIVY LEAGUE UNIVERSITY\n221 WHITNEY AVENUE\n12i City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nSIMONE DUPONT\n13c Address (number and street)\n250 CHURCH STREET\n13d City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nXXX-XX-XXXX\n02\n2\n0\n0\n1\n0\n4\n1\n5\n0\n", "83\nForeign Student Comprehensive Practice\nSubstantial Presence Test - Decision Tree\nIf you are temporarily present in the United States on an F, J, M, or Q visa, use this chart to determine if you\nare an exempt individual for the Substantial Presence Test (SPT).\n7\nSubstantial Presence Test? - Decision Tree\nIf you are temporarily present in the United States on an F, J, M, or Q visa, use this chart to determine if \nyou are an exempt individual for the Substantial Presence Test (SPT).\nDo not count the following as days of presence in the United States for the substantial \npresence test: Days you are an exempt individual. \nIf additional days of presence due to COVID-19 travel restrictions cause the taxpayer to \nbecome a “resident” using the physical presence test rules, see possible exceptions allowed \nin Revenue Procedure 2020-20.\nDo you choose to claim a Closer \nConnection exception to the \nSubstantial Presence Test?\nWere you exempt as a teacher, \ntrainee, or student for any part of 3 (or \nfewer) of the 6 preceding years, AND \nDid a foreign employer pay all your \ncompensation during the tax year in \nquestion, AND Were you present in \nthe U.S. as a teacher or trainee in \nany of the preceding 6 years, AND \nDid a foreign employer pay all your \ncompensation during each of the \npreceding 6 years you were present in \nthe U.S. as a teacher \nor trainee?\nIn order to claim the exception, all the \nfollowing must apply:\nA. You do not intend to reside\npermanently in the US\nB. You must have complied with your Visa.\nC. You must not have taken steps to\nbecome a Resident Alien.\nD. You must have a closer connection\nto a foreign country.\nNo\nYes\nNo\nYes\nNo\nYes\n* You must apply the Substantial Presence Test\n using the Resident or Nonresident Alien Decision Tree\nStudent \nF, J, M, or Q Visa\nTeacher or Trainee \nJ Visa\nAre you a student?\nAre you a full-time student?\nAre you in substantial \ncompliance with your visa?\nAre you in substantial \ncompliance with your visa?\nWere you exempt as a teacher, \ntrainee, or student for any part of \nmore than 5 calendar years?\nWere you exempt as a teacher, \ntrainee, or student for any part of 2 \nof the preceding 6 calendar years?\nYou are \nan exempt \nindividual for the\nYes\nNo\nYes\nNo\nNo\nYes\nNo\nYes\nNo\nYes\nYes\nNo\nSubstantial \nPresence Test \nand will file \nForm 1040-NR\n", "84\nForeign Student Comprehensive Practice\t\n EXERCISES\nQuestion 1: Begin by determining Simone’s residency status for federal tax purposes. What is Simone’s \nstatus?\na. \t\nResident alien: U.S. residents who meet either the green card test or the substantial presence test\nb. \t\nNonresident alien: Individuals who are not citizens or residents of the United States\nc. \t\nDual status alien: Individuals who are both nonresidents and resident aliens for the tax year\nQuestion 2: Must Simone file a tax return?\na. \t\nNo, she does not have to file because she is a student\nb. \t\nYes, she must file because she has been in the U.S. less than 5 years\nc. \t\nNo, she does not have to file because she is a resident of a tax treaty country\nd. \t\nYes, she must file because she is claiming a tax treaty benefit\nQuestion 3: What must Simone do with her stock transaction?\na. \t\nDoes not need to be reported, she is in a nonresident alien status\nb. \t\nUse the Form 8949 Sales and Other Dispositions of Capital Assets to report the sale.\nc. \t\nReview the applicable Tax Treaty for the tax rate and report on the Schedule NEC, Tax on Income Not\nEffectively Connected with a U.S. Trade or Business\nd. \t\nIf the Tax Treaty has a rate of zero, the item does not need to be reported on the tax return\nQuestion 4: Simone can file a Form 1040-NR.\na. \t\nTrue\nb. \t\nFalse\n", "85\nForeign Student Comprehensive Practice\nTax Forms\nYou assist Simone in completing her Form 1040-NR\nForm\n1040-NR\nDepartment of the Treasury—Internal Revenue Service \nU.S. Nonresident Alien Income Tax Return 2022\nOMB No. 1545-0074\nIRS Use Only—Do not write \nor staple in this space. \nFor the year Jan. 1–Dec. 31, 2022, or other tax year beginning\n, 2022, ending \n, 20\nSee separate \ninstructions.\nFiling \nStatus\nCheck only \none box.\nSingle\nMarried filing separately (MFS) \nQualifying surviving spouse (QSS)\nEstate\nTrust\nIf you checked the QSS box, enter the child’s name if the qualifying person is a child but not your dependent:\nYour first name and middle initial \nLast name \nYour identifying number \n(see instructions)\nHome address (number and street). If you have a P.O. box, see instructions. \nApt. no. \nCity, town, or post office. If you have a foreign address, also complete spaces below.\nState\nZIP code\nForeign country name\nForeign province/state/county\nForeign postal code\nDigital Assets At any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, gift, or \notherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) \n.\n.\n.\n.\n.\n.\nYes \nNo\nDependents \n(see instructions):\nIf more than four \ndependents, see \ninstructions and \ncheck here \n(2) Dependent’s \nidentifying number\n(3) Relationship to you\n(4) Check the box if qualifies for (see inst.):\n(1) First name \n Last name\n \n \nChild tax credit\nCredit for other \ndependents\nIncome \nEffectively \nConnected \nWith U.S. \nTrade or \nBusiness \nAttach \nForm(s) W-2, \n1042-S, \nSSA-1042-S, \nRRB-1042-S, \nand 8288-A \nhere. Also \nattach \nForm(s) \n1099-R if \ntax was \nwithheld. \nIf you did not \nget a Form \nW-2, see \ninstructions.\n1 \na\nTotal amount from Form(s) W-2, box 1 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nHousehold employee wages not reported on Form(s) W-2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTip income not reported on line 1a (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\nd\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n1d\ne\nTaxable dependent care benefits from Form 2441, line 26 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e\nf\nEmployer-provided adoption benefits from Form 8839, line 29 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1f\ng\nWages from Form 8919, line 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1g\nh\nOther earned income (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1h\ni\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1i\nj\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1j\nk \nTotal income exempt by a treaty from Schedule OI (Form 1040-NR), item L, \nline 1(e) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1k\nz\nAdd lines 1a through 1h .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1z\n2a\nTax-exempt interest .\n.\n.\n2a \nb Taxable interest .\n.\n.\n.\n.\n.\n2b \n3a\nQualified dividends .\n.\n.\n3a \nb Ordinary dividends .\n.\n.\n.\n.\n3b \n4a\nIRA distributions .\n.\n.\n.\n4a \nb Taxable amount .\n.\n.\n.\n.\n.\n4b \n5a\nPensions and annuities .\n.\n5a\nb Taxable amount .\n.\n.\n.\n.\n.\n5b\n6\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\n7\nCapital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here .\n.\n7\n8\nOther income from Schedule 1 (Form 1040), line 10 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nAdd lines 1z, 2b, 3b, 4b, 5b, 7, and 8. This is your total effectively connected income .\n.\n.\n.\n9\n10 \nAdjustments to income:\na\nFrom Schedule 1 (Form 1040), line 26 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10a\nb\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10b\nc\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10c\nd\nEnter the amount from line 10a. These are your total adjustments to income .\n.\n.\n.\n.\n.\n.\n10d\n11\nSubtract line 10d from line 9. This is your adjusted gross income \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12 \nItemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard \ndeduction (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13a\nQualified business income deduction from Form 8995 or Form 8995-A .\n13a\nb\nExemptions for estates and trusts only (see instructions) \n.\n.\n.\n.\n.\n13b\nc\nAdd lines 13a and 13b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13c\n14\nAdd lines 12 and 13c \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15\nSubtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income \n.\n.\n.\n.\n.\n15\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 11364D\nForm 1040-NR (2022)\n", "86\nForeign Student Comprehensive Practice\nForm 1040-NR (2022)\nPage 2\nTax and \nCredits\n16\nTax (see instructions). Check if any from Form(s): \n1\n8814 \n2\n4972\n3\n16\n17\nAmount from Schedule 2 (Form 1040), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\n18\nAdd lines 16 and 17 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18\n19\nChild tax credit or credit for other dependents from Schedule 8812 (Form 1040) \n.\n.\n.\n.\n.\n.\n19\n20\nAmount from Schedule 3 (Form 1040), line 8 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20\n21\nAdd lines 19 and 20 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21\n22\nSubtract line 21 from line 18. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22\n23 \na \nTax on income not effectively connected with a U.S. trade or business from \nSchedule NEC (Form 1040-NR), line 15 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23a\nb \nOther taxes, including self-employment tax, from Schedule 2 (Form 1040), \nline 21 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23b\nc\nTransportation tax (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23c\nd\nAdd lines 23a through 23c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23d\n24\nAdd lines 22 and 23d. This is your total tax .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24\nPayments\n25\nFederal income tax withheld from: \na\nForm(s) W-2 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25a\nb\nForm(s) 1099 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25b\nc\nOther forms (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25c\nd\nAdd lines 25a through 25c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25d\ne\nForm(s) 8805 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25e\nf\nForm(s) 8288-A \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25f\ng\nForm(s) 1042-S \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25g\n26\n2022 estimated tax payments and amount applied from 2021 return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n26\n27\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n27\n28\nAdditional child tax credit from Schedule 8812 (Form 1040) \n.\n.\n.\n.\n28\n29\nCredit for amount paid with Form 1040-C \n.\n.\n.\n.\n.\n.\n.\n.\n.\n29\n30\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n30\n31\nAmount from Schedule 3 (Form 1040), line 15 \n.\n.\n.\n.\n.\n.\n.\n.\n31\n32\nAdd lines 28, 29, and 31. These are your total other payments and refundable credits .\n.\n.\n.\n32\n33\nAdd lines 25d, 25e, 25f, 25g, 26, and 32. These are your total payments \n.\n.\n.\n.\n.\n.\n.\n.\n33\nRefund \n34\nIf line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid \n.\n.\n34\n35a\nAmount of line 34 you want refunded to you. If Form 8888 is attached, check here \n.\n.\n.\n.\n35a\nDirect deposit? \nSee instructions.\nb \nRouting number \nc Type: \nChecking \nSavings\nd \nAccount number\ne \nIf you want your refund check mailed to an address outside the United States not shown on page 1, \nenter it here.\n36\nAmount of line 34 you want applied to your 2023 estimated tax \n.\n.\n36\nAmount \nYou Owe\n37 \nSubtract line 33 from line 24. This is the amount you owe. \nFor details on how to pay, go to www.irs.gov/Payments or see instructions .\n.\n.\n.\n.\n.\n.\n.\n37\n38\nEstimated tax penalty (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n38\nThird \nParty \nDesignee \nDo you want to allow another person to discuss this return with the IRS? See instructions. \nYes. Complete below. \nNo\nDesignee’s \nname\nPhone \nno.\nPersonal identification \nnumber (PIN)\nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and \nbelief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\nYour signature \nDate \nYour occupation \nIf the IRS sent you an Identity \nProtection PIN, enter it here \n(see inst.)\nPhone no. \nEmail address \nPaid \nPreparer \nUse Only \nPreparer’s name \nPreparer’s signature \nDate \nPTIN\nCheck if:\nSelf-employed\nFirm’s name\nFirm’s address\nPhone no. \nFirm’s EIN\nGo to www.irs.gov/Form1040NR for instructions and the latest information.\nForm 1040-NR (2022)\n", "87\nForeign Student Comprehensive Practice\nQuestion 5: Why did Simone file Form 8233 with her U.S. employer?\na. \t\nSo her employer could legitimately not withhold federal income taxes until her treaty benefit amount\nwas exceeded\nb. \t\nSo her employer could withhold federal income taxes at a reduced rate\nc. \t\nTo document her presence in the United States for use in the substantial presence test at a later date\nd. \t\nTo exclude her scholarship from U.S. taxes\nForm 8233\n(Rev. September 2018)\nDepartment of the Treasury \nInternal Revenue Service \nExemption From Withholding on Compensation \nfor Independent (and Certain Dependent) Personal \nServices of a Nonresident Alien Individual \n▶ Go to www.irs.gov/Form8233 for instructions and the latest information. ▶ See separate instructions.\nOMB No. 1545-0795\nWho Should \nUse This Form? \nNote: For \ndefinitions of terms \nused in this section \nand detailed \ninstructions on \nrequired \nwithholding forms \nfor each type of \nincome, see \nDefinitions in the \ninstructions. \nIF you are a nonresident alien individual who is \nreceiving. . .\nTHEN, if you are the beneficial owner of that \nincome, use this form to claim. . .\nCompensation for independent personal \nservices performed in the United States \nA tax treaty withholding exemption \n(Independent personal services, Business \nprofits) for part or all of that compensation. \nCompensation for dependent personal \nservices performed in the United States \nA tax treaty withholding exemption for part or \nall of that compensation. \nNoncompensatory scholarship or fellowship \nincome and personal services income from \nthe same withholding agent \nA tax treaty withholding exemption for part or \nall of both types of income. \nDO NOT Use \nThis Form. . .\nIF you are a beneficial owner who is. . .\nINSTEAD, use. . .\nReceiving compensation for dependent \npersonal services performed in the United \nStates and you are not claiming a tax treaty \nwithholding exemption for that compensation \nForm W-4 (See the Instructions for Form 8233 \nfor how to complete Form W-4.) \nReceiving noncompensatory scholarship or \nfellowship income and you are not receiving \nany personal services income from the same \nwithholding agent \nForm W-8BEN or, if elected by the withholding \nagent, Form W-4 for the noncompensatory \nscholarship or fellowship income \nClaiming only foreign status or treaty benefits \nwith respect to income that is not \ncompensation for personal services \nForm W-8BEN \nThis exemption is applicable for compensation for calendar year \n , or other tax year beginning \nand ending \n. \nPart I \nIdentification of Beneficial Owner (See instructions.) \n1 Name of individual who is the beneficial owner \n2 U.S. taxpayer identification number \n3 Foreign tax identification number, if any \n4 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box. \nCity or town, state or province. Include postal code where appropriate. \nCountry (do not abbreviate) \n5 Address in the United States (street, apt. or suite no., or rural route). Do not use a P.O. box. \nCity or town, state, and ZIP code \nNote: Citizens of Canada or Mexico are not required to complete lines 7a and 7b. \n6 U.S. visa type \n7a Country issuing passport \n7b Passport number \n8 Date of entry into the United States \n9a Current nonimmigrant status \n9b Date your current nonimmigrant status expires \n10 If you are a foreign student, trainee, professor/teacher, or researcher, check this box \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nCaution: See the line 10 instructions for the required additional statement you must attach. \nFor Privacy Act and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 62292K \nForm 8233 (Rev. 9-2018) \n2022\nSIMONE DUPONT\nXXX-XX-XXXX\n27 RUE PASTEUR\nCABOURG 14390\nFRANCE\n250 CHURCH STREET\nYOUR TOWN, YS XXXXX\nF-1\nFRANCE\n2674130984\nAUGUST 1, 2020\nF-1\n\u0000", "88\nForeign Student Comprehensive Practice\nForm 8233 (Rev. 9-2018) \nPage 2 \nPart II \nClaim for Tax Treaty Withholding Exemption \n11 \nCompensation for independent (and certain dependent) personal services: \na Description of personal services you are providing \nb Total compensation you expect to be paid for these services in this calendar or tax year $ \n12 \nIf compensation is exempt from withholding based on a tax treaty benefit, provide: \na Tax treaty on which you are basing exemption from withholding \nb Treaty article on which you are basing exemption from withholding\nc\nTotal compensation listed on line 11b above that is exempt from tax under this treaty $ \nd\nCountry of residence \nNote: Do not complete lines 13a through 13d unless you also received compensation for personal services from the same \nwithholding agent. \n13 \nNoncompensatory scholarship or fellowship income: \na Amount $ \nb Tax treaty on which you are basing exemption from withholding \nc Treaty article on which you are basing exemption from withholding\nd\nTotal income listed on line 13a above that is exempt from tax under this treaty $ \n14 \nSufficient facts to justify the exemption from withholding claimed on line 12 and/or line 13 (see instructions) \nPart III \nCertification \nUnder penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, \ncorrect, and complete. I further certify under penalties of perjury that: \n• I am the beneficial owner (or am authorized to sign for the beneficial owner) of all the income to which this form relates. \n• The beneficial owner is not a U.S. person. \n• The beneficial owner is a resident of the treaty country listed on line 12a and/or 13b above within the meaning of the income tax treaty\nbetween the United States and that country, or was a resident of the treaty country listed on line 12a and/or 13b above at the time of, or immediately \nprior to, entry into the United States, as required by the treaty.\nFurthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the \nbeneficial owner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. \nSign Here \n▶\nSignature of beneficial owner (or individual authorized to sign for beneficial owner) \nDate \nPart IV \nWithholding Agent Acceptance and Certification \nName \nEmployer identification number \nAddress (number and street) (Include apt. or suite no. or P.O. box, if applicable.) \nCity, state, and ZIP code \nTelephone number \nUnder penalties of perjury, I certify that I have examined this form and any accompanying statements, that I am satisfied that an exemption from \nwithholding is warranted, and that I do not know or have reason to know that the nonresident alien individual is not entitled to the exemption or \nthat the nonresident alien’s eligibility for the exemption cannot be readily determined. \nSignature of withholding agent ▶\nDate ▶\nForm 8233 (Rev. 9-2018) \n21(1)\n5,000\nFRANCE\n14,500\n21(1)\n21(1)\n14,500\n", "89\nForeign Student Comprehensive Practice\nQuestion 6: Should Simone complete Form 8843?\na. \t\nNo, she is exempt from the substantial presence test\nb. \t\nYes, it allows her to exclude her days of presence in the U.S. while on F-1 immigration status\nc. \t\nNo, she does not have a medical condition\nd. \t\nYes, it allows her employer to not withhold Social Security taxes\nForm 8843\nDepartment of the Treasury \nInternal Revenue Service\nStatement for Exempt Individuals and Individuals \nWith a Medical Condition\nFor use by alien individuals only.\nGo to www.irs.gov/Form8843 for the latest information.\nFor the year January 1—December 31, 2022, or other tax year\nbeginning\n, 2022, and ending\n, 20\n.\nOMB No. 1545-0074\n2022\nAttachment \nSequence No. 102\nYour first name and initial \nLast name\nYour U.S. taxpayer identification number, if any\nFill in your \naddresses only if \nyou are filing this \nform by itself and \nnot with your tax \nreturn\nAddress in country of residence\nAddress in the United States\nPart I\nGeneral Information\n1a\nType of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States:\nb\nCurrent nonimmigrant status. If your status has changed, also enter date of change and previous status. See instructions.\n2\nOf what country or countries were you a citizen during the tax year?\n3a\nWhat country or countries issued you a passport?\nb\nEnter your passport number(s):\n4a\nEnter the actual number of days you were present in the United States during:\n2022\n2021\n2020\nb\nEnter the number of days in 2022 you claim you can exclude for purposes of the substantial presence test:\nPart II\nTeachers and Trainees\n5\nFor teachers, enter the name, address, and telephone number of the academic institution where you taught in 2022:\n6\nFor trainees, enter the name, address, and telephone number of the director of the academic or other specialized program you\nparticipated in during 2022:\n7\nEnter the type of U.S. visa (J or Q) you held during: \n2016\n2017\n2018\n2019\n2020\n2021\n. If the type of visa you held during any\nof these years changed, attach a statement showing the new visa type and the date it was acquired.\n8\nWere you present in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior \ncalendar years (2016 through 2021)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you checked the “Yes” box on line 8, you cannot exclude days of presence as a teacher or trainee unless \nyou meet the Exception explained in the instructions.\nPart III\nStudents\n9\nEnter the name, address, and telephone number of the academic institution you attended during 2022:\n10 \nEnter the name, address, and telephone number of the director of the academic or other specialized program you participated\nin during 2022:\n11\nEnter the type of U.S. visa (F, J, M, or Q) you held during:\n2016\n2017\n2018\n2019\n2020\n2021\n. If the type of visa you held during any\nof these years changed, attach a statement showing the new visa type and the date it was acquired.\n12\nWere you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar \nyears? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to \nestablish that you do not intend to reside permanently in the United States.\n13\nDuring 2022, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status\nin the United States or have an application pending to change your status to that of a lawful permanent \nresident of the United States? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n14\nIf you checked the “Yes” box on line 13, explain:\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 17227H\nForm 8843 (2022)\nSIMONE\nDUPONT\nXXX-XX-XXXX\n27 RUE PASTEUR\n14390 CABOURG\nFRANCE\n250 CHURCH STREET\nYOUR TOWN, YS XXXXX\nF-1, AUGUST 1, 2020\nF-1\nFRANCE\nFRANCE\n2674130984\n365\n365\n153\n365\nIVY LEAGUE UNIVERSITY\n221 WHITNEY AVENUE, YOUR TOWN, YS XXXXX\nDOUG SMITH\n221 WHITNEY AVENUE, YOUR TOWN, YS XXXXX\nF\nF\n\u0000\u0000", "90\nForeign Student Comprehensive Practice\nForm 8843 (2022)\nPage 2\nPart IV\nProfessional Athletes\n15\nEnter the name of the charitable sports event(s) in the United States in which you competed during 2022 and the dates of\ncompetition:\n16\nEnter the name(s) and employer identification number(s) of the charitable organization(s) that benefited from the sports \nevent(s):\nNote: You must attach a statement to verify that all of the net proceeds of the sports event(s) were contributed to the charitable \norganization(s) listed on line 16.\nPart V\nIndividuals With a Medical Condition or Medical Problem\n17a\nDescribe the medical condition or medical problem that prevented you from leaving the United States.\nSee instructions. \nb Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described \non line 17a:\nc\nEnter the date you actually left the United States:\n18\nPhysician’s Statement:\nI certify that\nName of taxpayer\nwas unable to leave the United States on the date shown on line 17b because of the medical condition or medical problem \ndescribed on line 17a and there was no indication that his or her condition or problem was preexisting.\nName of physician or other medical official\nPhysician’s or other medical official’s address and telephone number\nPhysician’s or other medical official’s signature\nDate\nSign here \nonly if you \nare filing \nthis form by \nitself and \nnot with \nyour tax \nreturn\nUnder penalties of perjury, I declare that I have examined this form and the accompanying attachments, and, to the best of my knowledge and belief, \nthey are true, correct, and complete.\nYour signature\nDate\nForm 8843 (2022)\n", "91\nForeign Student Comprehensive Practice\nForm 8843 (2022)\nPage 3\nGeneral Instructions\nSection references are to the Internal \nRevenue Code unless otherwise specified.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8843 and its \ninstructions, such as legislation enacted \nafter they were published, go to \nwww.irs.gov/Form8843.\nWho Must File\nIf you are an alien individual (other than a \nforeign government-related individual), you \nmust file Form 8843 to explain the basis of \nyour claim that you can exclude days of \npresence in the United States for purposes \nof the substantial presence test because \nyou:\n• Were an exempt individual, or\n• Were unable to leave the United States \nbecause of a medical condition or medical \nproblem. \nWhen and Where To File\nIf you are filing a 2022 Form 1040-NR, \nattach Form 8843 to it. Mail your tax return \nby the due date (including extensions) to \nthe address shown in your tax return \ninstructions.\nIf you don’t have to file a 2022 tax return, \nmail Form 8843 to the Department of the \nTreasury, Internal Revenue Service Center, \nAustin, TX 73301-0215 by the due date \n(including extensions) for filing Form \n1040-NR.\nPenalty for Not Filing Form 8843\nIf you don’t file Form 8843 on time, you \nmay not exclude the days you were \npresent in the United States as a \nprofessional athlete or because of a \nmedical condition or medical problem that \narose while you were in the United States. \nFailure to exclude days of presence in the \nUnited States could result in your being \nconsidered a U.S. resident under the \nsubstantial presence test.\nYou won’t be penalized if you can show \nby clear and convincing evidence that you \ntook reasonable actions to become aware \nof the filing requirements and significant \nsteps to comply with those requirements.\nSubstantial Presence Test\nYou are considered a U.S. resident if you \nmeet the substantial presence test for \n2022. You meet this test if you were \nphysically present in the United States for \nat least:\n• 31 days during 2022; and\n• 183 days during the period 2022, 2021, \nand 2020, counting all the days of physical \npresence in 2022 but only 1/3 the number \nof days of presence in 2021 and only 1/6 \nthe number of days in 2020. \nNote: To claim the closer connection to a \nforeign country(ies) exception to the \nsubstantial presence test described in \nRegulations section 301.7701(b)-2, you \nmust file Form 8840.\nDays of presence in the United States. \nGenerally, you are treated as being present \nin the United States on any day that you \nare physically present in the country at any \ntime during the day. However, you don’t \ncount the following days of presence in the \nUnited States for purposes of the \nsubstantial presence test.\n1. Days you regularly commuted to work \nin the United States from a residence in \nCanada or Mexico.\n2. Days you were in the United States for \nless than 24 hours when you were traveling \nbetween two places outside the United \nStates.\n3. Days you were temporarily in the \nUnited States as a regular crew member of \na foreign vessel engaged in transportation \nbetween the United States and a foreign \ncountry or a possession of the United \nStates unless you otherwise engaged in \ntrade or business on such a day.\n4. Days you were unable to leave the \nUnited States because of a medical \ncondition or medical problem that arose \nwhile you were in the United States. \n5. Days you were an exempt individual.\nExempt Individuals\nFor purposes of the substantial presence \ntest, an exempt individual includes anyone \nin the following categories.\n• A teacher or trainee (defined on this \npage).\n• A student (defined on the next page).\n• A professional athlete temporarily present \nin the United States to compete in a \ncharitable sports event.\nThe term “exempt individual” also \nincludes an individual temporarily present \nin the United States as a foreign \ngovernment-related individual under an “A” \nor “G” visa, other than individuals holding \n“A-3” or “G-5” class visas. An individual \npresent under an “A-3” or “G-5” class visa \nis not considered a foreign government-\nrelated individual and must count all his or \nher days of presence in the United States \nfor purposes of the substantial presence \ntest. For more details, see Pub. 519. If you \nare present under any other “A” or “G” \nclass visa, you are not required to file Form \n8843.\nSpecific Instructions\nPart I—General Information\nIf you are attaching Form 8843 to Form \n1040-NR, you aren’t required to complete \nlines 1a through 4a of Form 8843 if you \nprovide the requested information on the \ncorresponding lines of Form 1040-NR. See \nSchedule OI of those forms.\nIn this case, enter “Information provided \non Form 1040-NR” on line 1a of Form \n8843. Complete line 4b and the rest of \nForm 8843.\nIf Form 8843 is filed separately, you must \ncomplete all entries on the form.\nLine 1b. Enter your current nonimmigrant \nstatus, such as that shown on your current \nImmigration Form I-94, Arrival-Departure \nRecord. If your status has changed while in \nthe United States, enter the date of change \nand previous status.\nPart II—Teachers and Trainees\nA teacher or trainee is an individual who is \ntemporarily present in the United States \nunder a “J” or “Q” visa (other than as a \nstudent) and who substantially complies \nwith the requirements of the visa.\nIf you were a teacher or trainee under a \n“J” or “Q” visa, you are considered to have \nsubstantially complied with the visa \nrequirements if you haven’t engaged in \nactivities that are prohibited by U.S. \nimmigration laws that could result in the \nloss of your “J” or “Q” visa status.\nEven if you meet these requirements, \nyou can’t exclude days of presence in 2022 \nas a teacher or trainee if you were exempt \nas a teacher, trainee, or student for any \npart of 2 of the 6 prior calendar years. But \nsee the Exception later.\nIf you qualify to exclude days of \npresence as a teacher or trainee, complete \nParts I and II of Form 8843. If you have a \n“Q” visa, complete Part I and only lines 6 \nthrough 8 of Part II. On line 6, enter the \nname, address, and telephone number of \nthe director of the cultural exchange \nprogram in which you participated.\nException. If you were exempt as a \nteacher, trainee, or student for any part of 2 \nof the 6 prior calendar years, you can \nexclude days of presence in 2022 as a \nteacher or trainee only if all four of the \nfollowing apply.\n1. You were exempt as a teacher, \ntrainee, or student for any part of 3 (or \nfewer) of the 6 prior calendar years.\n2. A foreign employer paid all your \ncompensation during 2022.\n3. You were present in the United States \nas a teacher or trainee in any of the 6 prior \nyears.\n4. A foreign employer paid all of your \ncompensation during each of those prior 6 \nyears you were present in the United \nStates as a teacher or trainee.\nFor more details, see Pub. 519.\nIf you meet this exception, you must \nattach information to verify that a foreign \nemployer paid all the compensation you \nreceived in 2022 and all prior years that \nyou were present in the United States as a \nteacher or trainee.\n", "92\nForeign Student Comprehensive Practice\nForm 8843 (2022)\nPage 4\nPart III—Students\nA student is an individual who is \ntemporarily present in the United States \nunder an “F,” “J,” “M,” or “Q” visa and who \nsubstantially complies with the \nrequirements of the visa.\nIf you were a student under an “F,” “J,” \n“M,” or “Q” visa, you are considered to \nhave substantially complied with the visa \nrequirements if you haven’t engaged in \nactivities that are prohibited by U.S. \nimmigration laws and could result in the \nloss of your visa status. \nEven if you meet these requirements, \nyou can’t exclude days of presence in 2022 \nas a student if you were exempt as a \nteacher, trainee, or student for any part of \nmore than 5 calendar years unless you \nestablish that you don’t intend to reside \npermanently in the United States. The facts \nand circumstances to be considered in \ndetermining if you have established that \nyou don’t intend to reside permanently in \nthe United States include, but aren’t limited \nto:\n1. Whether you have maintained a closer \nconnection to a foreign country than to the \nUnited States (for details, see Pub. 519), \nand\n2. Whether you have taken affirmative \nsteps to change your status from \nnonimmigrant to lawful permanent resident.\nIf you qualify to exclude days of \npresence as a student, complete Parts I \nand III of Form 8843. If you have a “Q” \nvisa, complete Part I and only lines 10 \nthrough 14 of Part III. On line 10, enter the \nname, address, and telephone number of \nthe director of the cultural exchange \nprogram in which you participated.\nPart IV—Professional Athletes\nA professional athlete is an individual who \nis temporarily present in the United States \nto compete in a charitable sports event. \nFor details on charitable sports events, see \nPub. 519.\nIf you qualify to exclude days of \npresence as a professional athlete, \ncomplete Parts I and IV of Form 8843.\nPart V—Individuals With a Medical \nCondition or Medical Problem\nFor purposes of the substantial presence \ntest, don’t count the days you intended to \nleave the United States but couldn’t do so \nbecause of a medical condition or medical \nproblem that arose while you were in the \nUnited States. Whether you intended to \nleave the United States on a particular day \nis determined based on all the facts and \ncircumstances. For more details, see Pub. \n519.\nIf you qualify to exclude days of \npresence because of a medical condition \nor medical problem, complete Part I and \nlines 17a through 17c of Part V. Have your \nphysician or other medical official complete \nline 18.\nNote: You cannot exclude any days of \npresence in the United States under any of \nthe following circumstances.\n• You entered or returned to the United \nStates for medical treatment. It does not \nmatter whether you intended to leave the \nUnited States immediately after the \nmedical treatment but couldn’t do so \nbecause of unforeseen complications from \nthe medical treatment.\n• The medical condition existed before \nyour arrival in the United States and you \nwere aware of the condition. It does not \nmatter whether you needed treatment for \nthe condition when you entered the United \nStates.\n• You were initially prevented from leaving, \nwere then able to leave, but remained in \nthe United States beyond a reasonable \nperiod for making arrangements to leave.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the United \nStates. Section 7701(b) and its regulations \nrequire that you give us the information. \nWe need it to determine if you can exclude \ndays of presence in the United States for \npurposes of the substantial presence test.\nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe average time and expenses required \nto complete and file this form will vary \ndepending on individual circumstances. \nFor the estimated averages, see the \ninstructions for your income tax return.\nIf you have suggestions for making this \nform simpler, we would be happy to hear \nfrom you. See the instructions for your \nincome tax return.\n", "93\nForeign Student Comprehensive Practice\nQuestion 7: True or False? Simone should use the Single filing status.\na. \t\nTrue\nb. \t\nFalse\nIncome Sources\nQuestion 8: What does tax treaty Code 16 on Simone’s Form 1042-S indicate about the source of her \n$14,500?\na. \t\nIt is a scholarship or fellowship grant\nb. \t\nIt is taxable earned income\nc. \t\nIt is compensation for teaching or researching\nd. \t\nIt is compensation earned during study\nForm 1042-S\nDepartment of the Treasury \nInternal Revenue Service\nForeign Person’s U.S. Source Income Subject to Withholding\na\u0001Go to www.irs.gov/Form1042S for instructions and the latest information. 2022\nUNIQUE FORM IDENTIFIER\nAMENDED\nAMENDMENT NO.\nOMB No. 1545-0096\nCopy D for Recipient \nAttach to any state tax return you file\n1 Income \ncode\n2 Gross income 3 Chapter indicator. Enter “3” or “4”\n3a Exemption code\n3b Tax rate\n.\n4a Exemption code\n4b Tax rate\n.\n5 Withholding allowance\n6 Net income\n7a Federal tax withheld\n7b Check if federal tax withheld was not deposited with the IRS because \n escrow procedures were applied (see instructions) .\n.\n.\n.\n.\n.\n7c Check if withholding occurred in subsequent year with respect to a \n partnership interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 Tax withheld by other agents \n9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)\n( )\n10 Total withholding credit (combine boxes 7a, 8, and 9)\n11 Tax paid by withholding agent (amounts not withheld) (see instructions)\n12a Withholding agent’s EIN\n12b Ch. 3 status code\n12c Ch. 4 status code\n12e Withholding agent’s Global Intermediary Identification Number (GIIN)\n12f Country code\n12g Foreign tax identification number, if any\n12h Address (number and street)\n13a Recipient’s name\n13b Recipient’s country code\n13e Recipient’s U.S. TIN, if any\n13f Ch. 3 status code\n13g Ch. 4 status code\n13h Recipient’s GIIN \n13i Recipient’s foreign tax identification \nnumber, if any\n13j LOB code \n13k Recipient’s account number\n13l Recipient’s date of birth (YYYYMMDD)\n14a Primary Withholding Agent’s Name (if applicable)\n14b Primary Withholding Agent’s EIN\n15 Check if pro-rata basis reporting \n15a Intermediary or flow-through entity’s EIN, if any\n15b Ch. 3 status code 15c Ch. 4 status code\n15d Intermediary or flow-through entity’s name\n15e Intermediary or flow-through entity’s GIIN\n15f Country code\n15g Foreign tax identification number, if any\n15h Address (number and street)\n15i City or town, state or province, country, ZIP or foreign postal code\n16a Payer’s name \n16b Payer’s TIN\n16c Payer’s GIIN\n16d Ch. 3 status code\n16e Ch. 4 status code\n17a State income tax withheld\n17b Payer’s state tax no.\n17c Name of state\nForm 1042-S (2022)\n0 1 2 3 4 5 6 7 8 9\n20\n5000\n3\n04\n0\n.\n0\n0\n0\n0\n5000\nXX-XXXXXXX\n02\n12d Withholding agent’s name \nIVY LEAGUE UNIVERSITY\n221 WHITNEY AVENUE\n12i City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nSIMONE DUPONT\n13c Address (number and street)\n250 CHURCH STREET\n13d City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nXXX-XX-XXXX\n02\n2\n0\n0\n1\n0\n4\n1\n5\n0\n", "94\nForeign Student Comprehensive Practice\nQuestion 9: Based on her country’s treaty benefits, how much of Simone’s $12,225 studying income is exempt \nfrom U.S. taxes?\na. \t\n$0\nb. \t $5,000\nc. \t\n$7,225\nd. \t $12,225\nForm 1042-S\nDepartment of the Treasury \nInternal Revenue Service\nForeign Person’s U.S. Source Income Subject to Withholding\na\u0001Go to www.irs.gov/Form1042S for instructions and the latest information. 2022\nUNIQUE FORM IDENTIFIER\nAMENDED\nAMENDMENT NO.\nOMB No. 1545-0096\nCopy D for Recipient \nAttach to any state tax return you file\n1 Income \ncode\n2 Gross income 3 Chapter indicator. Enter “3” or “4”\n3a Exemption code\n3b Tax rate\n.\n4a Exemption code\n4b Tax rate\n.\n5 Withholding allowance\n6 Net income\n7a Federal tax withheld\n7b Check if federal tax withheld was not deposited with the IRS because \n escrow procedures were applied (see instructions) .\n.\n.\n.\n.\n.\n7c Check if withholding occurred in subsequent year with respect to a \n partnership interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 Tax withheld by other agents \n9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)\n( )\n10 Total withholding credit (combine boxes 7a, 8, and 9)\n11 Tax paid by withholding agent (amounts not withheld) (see instructions)\n12a Withholding agent’s EIN\n12b Ch. 3 status code\n12c Ch. 4 status code\n12e Withholding agent’s Global Intermediary Identification Number (GIIN)\n12f Country code\n12g Foreign tax identification number, if any\n12h Address (number and street)\n13a Recipient’s name\n13b Recipient’s country code\n13e Recipient’s U.S. TIN, if any\n13f Ch. 3 status code\n13g Ch. 4 status code\n13h Recipient’s GIIN \n13i Recipient’s foreign tax identification \nnumber, if any\n13j LOB code \n13k Recipient’s account number\n13l Recipient’s date of birth (YYYYMMDD)\n14a Primary Withholding Agent’s Name (if applicable)\n14b Primary Withholding Agent’s EIN\n15 Check if pro-rata basis reporting \n15a Intermediary or flow-through entity’s EIN, if any\n15b Ch. 3 status code 15c Ch. 4 status code\n15d Intermediary or flow-through entity’s name\n15e Intermediary or flow-through entity’s GIIN\n15f Country code\n15g Foreign tax identification number, if any\n15h Address (number and street)\n15i City or town, state or province, country, ZIP or foreign postal code\n16a Payer’s name \n16b Payer’s TIN\n16c Payer’s GIIN\n16d Ch. 3 status code\n16e Ch. 4 status code\n17a State income tax withheld\n17b Payer’s state tax no.\n17c Name of state\nForm 1042-S (2022)\n0 1 2 3 4 5 6 7 8 9\n16\n 14500\n3\n04\n0\n.\n0\n0\n0\n0\n 14500\nXX-XXXXXXX\n02\n12d Withholding agent’s name \nIVY LEAGUE UNIVERSITY\n221 WHITNEY AVENUE\n12i City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nSIMONE DUPONT\n13c Address (number and street)\n250 CHURCH STREET\n13d City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nXXX-XX-XXXX\n02\n2\n0\n0\n1\n0\n4\n1\n5\n0\n", "95\nForeign Student Comprehensive Practice\nCountries With Treaty Benefits for Studying and Training (Income Code 20)\n15\nCountry\nMaximum \nYears in U.S.\nMaximum \nDollar Amounts\nTreaty \nArticle\nBangladesh\nNo Limit\n$8,000\n21(2)\nBelgium\nNo Limit\n9,000\n19(1)(b)\nBulgaria\nNo Limit\n9,000\n19(1)(b)\nChina, People’s Republic of\nNo Limit\n5,000\n20(c)\nCyprus\n5\n2,000\n21(1)\nCzech Republic\n5\n5,000\n21(1)\nEgypt\n5\n3,000\n23(1)\nEstonia\n5\n5,000\n20(1)\nFrance\n5\n5,000\n21(1)\nGermany\n4L\n9,000\n20(4)\nIceland\n5\n9,000\n19(1)\nIndonesia\n5\n2,000\n19(1)\nIsrael\n5\n3,000\n24(1)\nKorea, South\n5\n2,000\n21(1)\nLatvia\n5\n5,000\n20(1)\nLithuania\n5\n5,000\n20(1)\nLuxembourg\n2L\nNo Limit\n21(2)\nMalta\nNo Limit\n9,000\n20(2)\nMorocco\n5\n2,000\n18\nNetherlands\nNo Limit\n2,000\n22(1)\nNorway\n5\n2,000\n16(1)\nPakistan \nNo Limit\n5,000\nXIII(1)\nPhilippines\n5\n3,000\n22(1)\nPoland\n5\n2,000\n18(1)\nPortugal\n5\n5,000\n23(1)\nRomania\n5\n2,000\n20(1)\nSlovak Republic\n5\n5,000\n21(1)\nSlovenia\n5\n5,000\n20(1)\nSpain\n5\n5,000\n22(1)\nThailand\n5\n3,000\n22(1)\nTrinidad and Tobago\n5\n2,000\n19(1)\nTunisia\n5\n4,000\n20\nVenezuela\n5\n5,000\n21(1)\nCountries With Treaty Benefits for Studying and Training (Income Code 20)\nThe following is a quick-reference summary of treaty benefits. For more information about the \napplication of these treaty benefits, see Publication 901.\n 2-year limit applies to business or technical apprentices.\nL Treaty contains provisions that retroactively eliminates benefits if the allowable period in the U.S. or income amounts are\nexceeded as defined in the treaty.\nTax Treaty provisions allowed federally may not be honored by some states. Contact your \nstate to see if treaty provisions are honored on the state return.\n", "96\nForeign Student Comprehensive Practice\nQuestion 10: True or False? Simone must report all of her U.S. income sources on her return.\na. \t\nTrue\nb. \t\nFalse\nCompleting the Return\nYou are now ready to help Simone prepare her tax return. Next, review her documents and complete Form \n1040-NR, pages 1 and 2. \nPart I tax return you completed for Simone Dupont\nForm\n1040-NR\nDepartment of the Treasury—Internal Revenue Service \nU.S. Nonresident Alien Income Tax Return 2022\nOMB No. 1545-0074\nIRS Use Only—Do not write \nor staple in this space. \nFor the year Jan. 1–Dec. 31, 2022, or other tax year beginning\n, 2022, ending \n, 20\nSee separate \ninstructions.\nFiling \nStatus\nCheck only \none box.\nSingle\nMarried filing separately (MFS) \nQualifying surviving spouse (QSS)\nEstate\nTrust\nIf you checked the QSS box, enter the child’s name if the qualifying person is a child but not your dependent:\nYour first name and middle initial \nLast name \nYour identifying number \n(see instructions)\nHome address (number and street). If you have a P.O. box, see instructions. \nApt. no. \nCity, town, or post office. If you have a foreign address, also complete spaces below.\nState\nZIP code\nForeign country name\nForeign province/state/county\nForeign postal code\nDigital Assets At any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, gift, or \notherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) \n.\n.\n.\n.\n.\n.\nYes \nNo\nDependents \n(see instructions):\nIf more than four \ndependents, see \ninstructions and \ncheck here \n(2) Dependent’s \nidentifying number\n(3) Relationship to you\n(4) Check the box if qualifies for (see inst.):\n(1) First name \n Last name\n \n \nChild tax credit\nCredit for other \ndependents\nIncome \nEffectively \nConnected \nWith U.S. \nTrade or \nBusiness \nAttach \nForm(s) W-2, \n1042-S, \nSSA-1042-S, \nRRB-1042-S, \nand 8288-A \nhere. Also \nattach \nForm(s) \n1099-R if \ntax was \nwithheld. \nIf you did not \nget a Form \nW-2, see \ninstructions.\n1 \na\nTotal amount from Form(s) W-2, box 1 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nHousehold employee wages not reported on Form(s) W-2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTip income not reported on line 1a (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\nd\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n1d\ne\nTaxable dependent care benefits from Form 2441, line 26 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e\nf\nEmployer-provided adoption benefits from Form 8839, line 29 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1f\ng\nWages from Form 8919, line 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1g\nh\nOther earned income (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1h\ni\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1i\nj\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1j\nk \nTotal income exempt by a treaty from Schedule OI (Form 1040-NR), item L, \nline 1(e) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1k\nz\nAdd lines 1a through 1h .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1z\n2a\nTax-exempt interest .\n.\n.\n2a \nb Taxable interest .\n.\n.\n.\n.\n.\n2b \n3a\nQualified dividends .\n.\n.\n3a \nb Ordinary dividends .\n.\n.\n.\n.\n3b \n4a\nIRA distributions .\n.\n.\n.\n4a \nb Taxable amount .\n.\n.\n.\n.\n.\n4b \n5a\nPensions and annuities .\n.\n5a\nb Taxable amount .\n.\n.\n.\n.\n.\n5b\n6\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\n7\nCapital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here .\n.\n7\n8\nOther income from Schedule 1 (Form 1040), line 10 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nAdd lines 1z, 2b, 3b, 4b, 5b, 7, and 8. This is your total effectively connected income .\n.\n.\n.\n9\n10 \nAdjustments to income:\na\nFrom Schedule 1 (Form 1040), line 26 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10a\nb\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10b\nc\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10c\nd\nEnter the amount from line 10a. These are your total adjustments to income .\n.\n.\n.\n.\n.\n.\n10d\n11\nSubtract line 10d from line 9. This is your adjusted gross income \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12 \nItemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard \ndeduction (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13a\nQualified business income deduction from Form 8995 or Form 8995-A .\n13a\nb\nExemptions for estates and trusts only (see instructions) \n.\n.\n.\n.\n.\n13b\nc\nAdd lines 13a and 13b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13c\n14\nAdd lines 12 and 13c \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15\nSubtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income \n.\n.\n.\n.\n.\n15\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 11364D\nForm 1040-NR (2022)\n", "97\nForeign Student Comprehensive Practice\nForm 1040-NR (2022)\nPage 2\nTax and \nCredits\n16\nTax (see instructions). Check if any from Form(s): \n1\n8814 \n2\n4972\n3\n16\n17\nAmount from Schedule 2 (Form 1040), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\n18\nAdd lines 16 and 17 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18\n19\nChild tax credit or credit for other dependents from Schedule 8812 (Form 1040) \n.\n.\n.\n.\n.\n.\n19\n20\nAmount from Schedule 3 (Form 1040), line 8 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20\n21\nAdd lines 19 and 20 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21\n22\nSubtract line 21 from line 18. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22\n23 \na \nTax on income not effectively connected with a U.S. trade or business from \nSchedule NEC (Form 1040-NR), line 15 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23a\nb \nOther taxes, including self-employment tax, from Schedule 2 (Form 1040), \nline 21 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23b\nc\nTransportation tax (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23c\nd\nAdd lines 23a through 23c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23d\n24\nAdd lines 22 and 23d. This is your total tax .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24\nPayments\n25\nFederal income tax withheld from: \na\nForm(s) W-2 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25a\nb\nForm(s) 1099 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25b\nc\nOther forms (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25c\nd\nAdd lines 25a through 25c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25d\ne\nForm(s) 8805 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25e\nf\nForm(s) 8288-A \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25f\ng\nForm(s) 1042-S \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25g\n26\n2022 estimated tax payments and amount applied from 2021 return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n26\n27\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n27\n28\nAdditional child tax credit from Schedule 8812 (Form 1040) \n.\n.\n.\n.\n28\n29\nCredit for amount paid with Form 1040-C \n.\n.\n.\n.\n.\n.\n.\n.\n.\n29\n30\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n30\n31\nAmount from Schedule 3 (Form 1040), line 15 \n.\n.\n.\n.\n.\n.\n.\n.\n31\n32\nAdd lines 28, 29, and 31. These are your total other payments and refundable credits .\n.\n.\n.\n32\n33\nAdd lines 25d, 25e, 25f, 25g, 26, and 32. These are your total payments \n.\n.\n.\n.\n.\n.\n.\n.\n33\nRefund \n34\nIf line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid \n.\n.\n34\n35a\nAmount of line 34 you want refunded to you. If Form 8888 is attached, check here \n.\n.\n.\n.\n35a\nDirect deposit? \nSee instructions.\nb \nRouting number \nc Type: \nChecking \nSavings\nd \nAccount number\ne \nIf you want your refund check mailed to an address outside the United States not shown on page 1, \nenter it here.\n36\nAmount of line 34 you want applied to your 2023 estimated tax \n.\n.\n36\nAmount \nYou Owe\n37 \nSubtract line 33 from line 24. This is the amount you owe. \nFor details on how to pay, go to www.irs.gov/Payments or see instructions .\n.\n.\n.\n.\n.\n.\n.\n37\n38\nEstimated tax penalty (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n38\nThird \nParty \nDesignee \nDo you want to allow another person to discuss this return with the IRS? See instructions. \nYes. Complete below. \nNo\nDesignee’s \nname\nPhone \nno.\nPersonal identification \nnumber (PIN)\nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and \nbelief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\nYour signature \nDate \nYour occupation \nIf the IRS sent you an Identity \nProtection PIN, enter it here \n(see inst.)\nPhone no. \nEmail address \nPaid \nPreparer \nUse Only \nPreparer’s name \nPreparer’s signature \nDate \nPTIN\nCheck if:\nSelf-employed\nFirm’s name\nFirm’s address\nPhone no. \nFirm’s EIN\nGo to www.irs.gov/Form1040NR for instructions and the latest information.\nForm 1040-NR (2022)\n", "98\nForeign Student Comprehensive Practice\nForm 1040-NR, Total amount from Form(s) W-2, box 1 Line\nQuestion 11: To answer this question, refer to the Form 1040-NR tax return you completed for \ntaxpayer Simone Dupont.\nWhat amount is entered on the Total amount from Form(s) W-2, box 1 line of Form 1040-NR?\na. \t\n$3,050\nb. \t\n$5,000\nc. \t\n$7,225\nd. \t\n$12,225\nForm 1040-NR, Income Exempt by a Treaty\nQuestion 12: To answer this question, refer to the Form 1040-NR tax return you completed for \ntaxpayer Simone Dupont.\nWhat amount is entered on Total income exempt by a treaty from Schedule OI (Form 1040-NR), item L, line \n1(e)?\na. \t\n$125\nb. \t\n$5,000\nc. \t\n$14,500\nd. \t\n$19,500\nForm 1040-NR, Itemized Deductions Line\nQuestion 13: To answer this question, refer to the Form 1040-NR tax return you completed for \ntaxpayer Simone Dupont.\nThe Itemized deductions line on Form 1040-NR is used to list itemized deductions. What itemized deduction(s) \ncan Simone claim on Form 1040-NR?\na. \t\nState taxes withheld\nb. \t\nFederal taxes withheld\nc. \t\nStandard deduction\nd. \t\nNone of the above\nForm 1040-NR, Schedule NEC\nQuestion 14: What is the tax rate Simone is subject to on her stock sale, as reported on Schedule NEC?\na. \t\nThe treaty rate, 0%\nb. \t\n10%\nc. \t\n30%\nd. \t\nNone of the above\nForm 1040-NR, amount from Schedule 2 (Form 1040) Line\nQuestion 15: Is Simone required to report anything on the Amount from Schedule 2 (Form 1040) line?\na. \t\nSocial Security tax\nb. \t\nMedicare tax\nc. \t\nBoth Social Security and Medicare taxes\nd. \t\nNeither tax\n", "99\nForeign Student Comprehensive Practice\nForm 1040-NR, Overpayment\nQuestion 16: Does Simone have an overpayment of taxes?\na. \t\nYes\nb. \t\nNo\nSummary\nYou have completed a tax return for foreign student Simone Dupont using her tax documents and her \napproved nonresident alien intake and interview sheet Form 13614-NR.\n", "100\nForeign Student Comprehensive Practice\nForm\n1040-NR\nDepartment of the Treasury—Internal Revenue Service \nU.S. Nonresident Alien Income Tax Return 2022\nOMB No. 1545-0074\nIRS Use Only—Do not write \nor staple in this space. \nFor the year Jan. 1–Dec. 31, 2022, or other tax year beginning\n, 2022, ending \n, 20\nSee separate \ninstructions.\nFiling \nStatus\nCheck only \none box.\nSingle\nMarried filing separately (MFS) \nQualifying surviving spouse (QSS)\nEstate\nTrust\nIf you checked the QSS box, enter the child’s name if the qualifying person is a child but not your dependent:\nYour first name and middle initial \nLast name \nHome address (number and street). If you have a P.O. box, see instructions. \nApt. no. \nCity, town, or post office. If you have a foreign address, also complete spaces below.\nState\nZIP code\nForeign country name\nForeign province/state/county\nForeign postal code\nDigital Assets At any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, gift, or \notherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) \n.\n.\n.\n.\n.\n.\nYes \nNo\nDependents \n(see instructions):\nIf more than four \ndependents, see \ninstructions and \ncheck here \n(2) Dependent’s \nidentifying number\n(3) Relationship to you\n(4) Check the box if qualifies for (see inst.):\n(1) First name\n Last name\n \n \nChild tax credit\nCredit for other \ndependents\nIncome \nEffectively \nConnected \nWith U.S. \nTrade or \nBusiness \nAttach \nForm(s) W-2, \n1042-S, \nSSA-1042-S, \nRRB-1042-S, \nand 8288-A \nhere. Also \nattach \nForm(s) \n1099-R if \ntax was \nwithheld. \nIf you did not \nget a Form \nW-2, see\ninstructions.\n1 \na\nTotal amount from Form(s) W-2, box 1 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nHousehold employee wages not reported on Form(s) W-2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTip income not reported on line 1a (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\nd\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n1d\ne\nTaxable dependent care benefits from Form 2441, line 26 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e\nf\nEmployer-provided adoption benefits from Form 8839, line 29 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1f\ng\nWages from Form 8919, line 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1g\nh\nOther earned income (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1h\ni\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1i\nj\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1j\nk \nTotal income exempt by a treaty from Schedule OI (Form 1040-NR), item L, \nline 1(e) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1k\nz\nAdd lines 1a through 1h .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1z\n2a\nTax-exempt interest .\n.\n.\n2a \nb Taxable interest .\n.\n.\n.\n.\n.\n2b \n3a\nQualified dividends .\n.\n.\n3a \nb Ordinary dividends .\n.\n.\n.\n.\n3b \n4a\nIRA distributions .\n.\n.\n.\n4a \nb Taxable amount .\n.\n.\n.\n.\n.\n4b \n5a\nPensions and annuities .\n.\n5a\nb Taxable amount .\n.\n.\n.\n.\n.\n5b\n6\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\n7\nCapital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here .\n.\n7\n8\nOther income from Schedule 1 (Form 1040), line 10 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nAdd lines 1z, 2b, 3b, 4b, 5b, 7, and 8. This is your total effectively connected income .\n.\n.\n.\n9\n10 \nAdjustments to income:\na\nFrom Schedule 1 (Form 1040), line 26 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10a\nb\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10b\nc\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10c\nd\nEnter the amount from line 10a. These are your total adjustments to income .\n.\n.\n.\n.\n.\n.\n10d\n11\nSubtract line 10d from line 9. This is your adjusted gross income \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12 \nItemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard \ndeduction (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13a\nQualified business income deduction from Form 8995 or Form 8995-A .\n13a\nb\nExemptions for estates and trusts only (see instructions) \n.\n.\n.\n.\n.\n13b\nc\nAdd lines 13a and 13b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13c\n14\nAdd lines 12 and 13c \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15\nSubtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income \n.\n.\n.\n.\n.\n15\nForm 1040-NR (2022)\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \nSIMONE\nDUPONT\nYour identifying number \n(see instructions)\nXXX-XX-XXXX\n250 CHURCH STREET\nYOUR TOWN\nYS\nXXXXX\nX\nX\n7225\n19500\n7225\n7225\n7225\n7100\n125\n125\n", "101\nForeign Student Comprehensive Practice\nForm 1040-NR (2022)\nPage 2\nTax and \nCredits\n16\nTax (see instructions). Check if any from Form(s): \n1\n8814 \n2\n4972\n3\n16\n17\nAmount from Schedule 2 (Form 1040), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\n18\nAdd lines 16 and 17 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18\n19\nChild tax credit or credit for other dependents from Schedule 8812 (Form 1040) \n.\n.\n.\n.\n.\n.\n19\n20\nAmount from Schedule 3 (Form 1040), line 8 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20\n21\nAdd lines 19 and 20 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21\n22\nSubtract line 21 from line 18. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22\n23 \na \nTax on income not effectively connected with a U.S. trade or business from \nSchedule NEC (Form 1040-NR), line 15 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23a\nb \nOther taxes, including self-employment tax, from Schedule 2 (Form 1040), \nline 21 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23b\nc\nTransportation tax (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23c\nd\nAdd lines 23a through 23c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23d\n24\nAdd lines 22 and 23d. This is your total tax .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24\nPayments\n25\nFederal income tax withheld from: \na\nForm(s) W-2 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25a\nb\nForm(s) 1099 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25b\nc\nOther forms (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25c\nd\nAdd lines 25a through 25c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25d\ne\nForm(s) 8805 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25e\nf\nForm(s) 8288-A \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25f\ng\nForm(s) 1042-S \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25g\n26\n2022 estimated tax payments and amount applied from 2021 return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n26\n27\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n27\n28\nAdditional child tax credit from Schedule 8812 (Form 1040) \n.\n.\n.\n.\n28\n29\nCredit for amount paid with Form 1040-C \n.\n.\n.\n.\n.\n.\n.\n.\n.\n29\n30\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n30\n31\nAmount from Schedule 3 (Form 1040), line 15 \n.\n.\n.\n.\n.\n.\n.\n.\n31\n32\nAdd lines 28, 29, and 31. These are your total other payments and refundable credits .\n.\n.\n.\n32\n33\nAdd lines 25d, 25e, 25f, 25g, 26, and 32. These are your total payments \n.\n.\n.\n.\n.\n.\n.\n.\n33\nRefund \n34\nIf line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid \n.\n.\n34\n35a\nAmount of line 34 you want refunded to you. If Form 8888 is attached, check here \n.\n.\n.\n.\n35a\nDirect deposit? \nSee instructions.\nb \nRouting number \nc Type: \nChecking \nSavings\nd \nAccount number\ne \nIf you want your refund check mailed to an address outside the United States not shown on page 1, \nenter it here.\n36\nAmount of line 34 you want applied to your 2023 estimated tax \n.\n.\n36\nAmount \nYou Owe\n37 \nSubtract line 33 from line 24. This is the amount you owe. \nFor details on how to pay, go to www.irs.gov/Payments or see instructions .\n.\n.\n.\n.\n.\n.\n.\n37\n38\nEstimated tax penalty (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n38\nThird \nParty \nDesignee \nDo you want to allow another person to discuss this return with the IRS? See instructions. \nYes. Complete below. \nNo\nDesignee’s \nname\nPhone \nno.\nPersonal identification \nnumber (PIN)\nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and \nbelief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\nYour signature \nDate \nYour occupation \nIf the IRS sent you an Identity \nProtection PIN, enter it here \n(see inst.)\nPhone no. \nEmail address \nPaid \nPreparer \nUse Only \nPreparer’s name \nPreparer’s signature \nCheck if:\nSelf-employed\nFirm’s name\nFirm’s address\nPhone no. \nFirm’s EIN\nForm 1040-NR (2022)\nGo to www.irs.gov/Form1040NR for instructions and the latest information. \nSIMONE DUPONT\nXXX-XX-XXXX\n713\n713\n713\n713\n901\n901\n901\n188\n188\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nSTUDENT\nDate\nPTIN\n", "102\nForeign Student Comprehensive Practice\nSCHEDULE A \n(Form 1040-NR)\n2022\nItemized Deductions\nDepartment of the Treasury \nInternal Revenue Service\nGo to www.irs.gov/Form1040NR for instructions and the latest information. \nAttach to Form 1040-NR. \nCaution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.\nOMB No. 1545-0074\nAttachment \nSequence No. 7A\nName shown on Form 1040-NR\nYour identifying number\nTaxes You \nPaid\n1a\nState and local income taxes .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nEnter the smaller of line 1a or $10,000 ($5,000 if married filing separately) .\n.\n.\n.\n.\n.\n1b\nGifts to U.S. \nCharities \nCaution: If \nyou made a \ngift and got \na benefit \nfor it, see \ninstructions.\n2 \nGifts by cash or check. If you made any gift of $250 or more, see \ninstructions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3 \nOther than by cash or check. If you made any gift of $250 or more, \nsee instructions. You must attach Form 8283 if over $500 .\n.\n.\n3\n4\nCarryover from prior year \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n5\nAdd lines 2 through 4 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\nCasualty \nand Theft \nLosses\n6 \nCasualty and theft loss(es) from a federally declared disaster (other than net qualified \ndisaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See \ninstructions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\nOther \nItemized \nDeductions\n7\nOther—from list in instructions. List type and amount:\n7\nTotal \nItemized \nDeductions\n8 \nAdd the amounts in the far right column for lines 1b through 7. Also, enter this amount on \nForm 1040-NR, line 12 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\nSchedule A (Form 1040-NR) 2022\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR. \nSIMONE DUPONT\nXXX-XX-XXXX\n125\n125\n125\n", "103\nForeign Student Comprehensive Practice\nSCHEDULE NEC \n(Form 1040-NR)\n2022\nTax on Income Not Effectively Connected With a U.S. Trade or Business\nDepartment of the Treasury \nInternal Revenue Service\nGo to www.irs.gov/Form1040NR for instructions and the latest information. \nAttach to Form 1040-NR.\nOMB No. 1545-0074\nAttachment \nSequence No. 7B\nName shown on Form 1040-NR\nEnter amount of income under the appropriate rate of tax. See instructions.\nNature of Income\n(a) 10%\n(b) 15%\n(c) 30%\n(d) Other (specify)\n%\n%\n1\nDividends and dividend equivalents:\na\nDividends paid by U.S. corporations \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nDividends paid by foreign corporations .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nDividend equivalent payments received with respect to section 871(m) transactions \n1c\n2\nInterest:\na\nMortgage .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2a\nb\nPaid by foreign corporations .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2b\nc\nOther \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2c\n3\nIndustrial royalties (patents, trademarks, etc.) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3\n4\nMotion picture or TV copyright royalties \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n5\nOther royalties (copyrights, recording, publishing, etc.) .\n.\n.\n.\n.\n.\n.\n.\n5\n6\nReal property income and natural resources royalties \n.\n.\n.\n.\n.\n.\n.\n.\n6\n7\nPensions and annuities .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nSocial security benefits .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nCapital gain from line 18 below \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10 \nGambling—Residents of Canada only. Enter net income in column (c). \nIf zero or less, enter -0-.\na\nWinnings\nb\nLosses\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10c\n11 \nGambling winnings—Residents of countries other than Canada. \nNote: Losses not allowed .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12 \nOther (specify):\n12\n13\nAdd lines 1a through 12 in columns (a) through (d) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n13\n14\nMultiply line 13 by rate of tax at top of each column .\n.\n.\n.\n.\n.\n.\n.\n14\n15\nTax on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a\n15\nCapital Gains and Losses From Sales or Exchanges of Property\nEnter only the capital gains and \nlosses from property sales or \nexchanges that are from sources \nwithin the United States and not \neffectively connected with a U.S. \nbusiness. Do not include a gain \nor loss on disposing of a U.S. real \nproperty interest; report these \ngains and losses on Schedule D \n(Form 1040). \nReport property sales or \nexchanges that are effectively \nconnected with a U.S. business \non Schedule D (Form 1040), \nForm 4797, or both.\n16\n(a) Kind of property and description\n(if necessary, attach statement of\ndescriptive details not shown below)\n(b) Date acquired \nmm/dd/yyyy\n(c) Date sold \nmm/dd/yyyy\n(d) Sales price\n(e) Cost or \nother basis\n(f) LOSS \nIf (e) is more than (d), \nsubtract (d) from (e).\n(g) GAIN \nIf (d) is more than (e), \nsubtract (e) from (d).\n17 Add columns (f) and (g) of line 16 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17 (\n) \n18 Capital gain. Combine columns (f) and (g) of line 17. Enter the net gain here and on line 9 above. If a loss, enter -0- .\n.\n18 \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR.\nSchedule NEC (Form 1040-NR) 2022\nSIMONE DUPONT\nYour identifying number\nXXX-XX-XXXX\n800\n800\nABC STOCK\n11/02/2020\n09/01/2022\n1000\n200\n800\n800\n800\n", "104\nForeign Student Comprehensive Practice\nSCHEDULE OI \n(Form 1040-NR)\n2022\nOther Information\nDepartment of the Treasury \nInternal Revenue Service\nGo to www.irs.gov/Form1040NR for instructions and the latest information. \nAttach to Form 1040-NR. \nAnswer all questions.\nOMB No. 1545-0074\nAttachment \nSequence No. 7C\nName shown on Form 1040-NR\nYour identifying number\nA \nOf what country or countries were you a citizen or national during the tax year?\nB \nIn what country did you claim residence for tax purposes during the tax year?\nC \nHave you ever applied to be a green card holder (lawful permanent resident) of the United States? .\n.\n.\n.\n.\nYes\nNo\nD \nWere you ever:\n1.\nA U.S. citizen? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n2.\nA green card holder (lawful permanent resident) of the United States? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that apply to you.\nE \nIf you had a visa on the last day of the tax year, enter your visa type. If you didn’t have a visa, enter your U.S. \nimmigration status on the last day of the tax year.\nF \nHave you ever changed your visa type (nonimmigrant status) or U.S. immigration status? .\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you answered “Yes,” indicate the date and nature of the change:\nG \nList all dates you entered and left the United States during 2022. See instructions.\nNote: If you’re a resident of Canada or Mexico AND commute to work in the United States at frequent intervals, \ncheck the box for Canada or Mexico and skip to item H .\n.\n.\n.\n.\n.\n.\n.\n.\nCanada\nMexico\nDate entered United States \nmm/dd/yy\nDate departed United States \nmm/dd/yy\nDate entered United States \nmm/dd/yy\nDate departed United States \nmm/dd/yy\nH \nGive number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:\n2020\n, 2021\n, and 2022\n.\nI \nDid you file a U.S. income tax return for any prior year? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” give the latest year and form number you filed:\nJ\nAre you filing a return for a trust? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a \nU.S. person, or receive a contribution from a U.S. person? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nK \nDid you receive total compensation of $250,000 or more during the tax year? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” did you use an alternative method to determine the source of this compensation? \n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nL \nIncome Exempt From Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country, \ncomplete (1) through (3) below. See Pub. 901 for more information on tax treaties.\n1.\nEnter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty benefit, and the\namount of exempt income in the columns below. Attach Form 8833 if required. See instructions.\n(a) Country\n(b) Tax treaty article\n(c) Number of months\nclaimed in prior tax years\n(d) Amount of exempt\nincome in current tax year\n(e) Total. Enter this amount on Form 1040-NR, line 1k. Do not enter it anywhere else on line 1 \n.\n.\n2.\nWere you subject to tax in a foreign country on any of the income shown in 1(d) above? \n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n3.\nAre you claiming treaty benefits pursuant to a Competent Authority determination? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” attach a copy of the Competent Authority determination letter to your return.\nM\nCheck the applicable box if:\n1.\nThis is the first year you are making an election to treat income from real property located in the United States as effectively connected\nwith a U.S. trade or business under section 871(d). See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2.\nYou have made an election in a previous year that has not been revoked, to treat income from real property located in the United\nStates as effectively connected with a U.S. trade or business under section 871(d). See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\nSchedule OI (Form 1040-NR) 2022\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR. \nSIMONE DUPONT\nXXX-XX-XXXX\nFRANCE\nUNITED STATES\nX\nX\nX\nF1\nX\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n153\n365\n365\nX\nX\nX\nX\nX\nFRANCE\n21(1) STUDYING\n5000\nFRANCE\n21(1) SCHOLAR\n14500\n19500\nX\nX\n", "105\nForeign Student Comprehensive Practice\nForm 1042-S\nDepartment of the Treasury \nInternal Revenue Service\nForeign Person’s U.S. Source Income Subject to Withholding\na\u0001Go to www.irs.gov/Form1042S for instructions and the latest information. 2022\nUNIQUE FORM IDENTIFIER\nAMENDED\nAMENDMENT NO.\nOMB No. 1545-0096\nCopy D for Recipient \nAttach to any state tax return you file\n1 Income \ncode\n2 Gross income 3 Chapter indicator. Enter “3” or “4”\n3a Exemption code\n3b Tax rate\n.\n4a Exemption code\n4b Tax rate\n.\n5 Withholding allowance\n6 Net income\n7a Federal tax withheld\n7b Check if federal tax withheld was not deposited with the IRS because \n escrow procedures were applied (see instructions) .\n.\n.\n.\n.\n.\n7c Check if withholding occurred in subsequent year with respect to a \n partnership interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 Tax withheld by other agents \n9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)\n( )\n10 Total withholding credit (combine boxes 7a, 8, and 9)\n11 Tax paid by withholding agent (amounts not withheld) (see instructions)\n12a Withholding agent’s EIN\n12b Ch. 3 status code\n12c Ch. 4 status code\n12e Withholding agent’s Global Intermediary Identification Number (GIIN)\n12f Country code\n12g Foreign tax identification number, if any\n12h Address (number and street)\n13a Recipient’s name\n13b Recipient’s country code\n13e Recipient’s U.S. TIN, if any\n13f Ch. 3 status code\n13g Ch. 4 status code\n13h Recipient’s GIIN \n13i Recipient’s foreign tax identification \nnumber, if any\n13j LOB code \n13k Recipient’s account number\n13l Recipient’s date of birth (YYYYMMDD)\n14a Primary Withholding Agent’s Name (if applicable)\n14b Primary Withholding Agent’s EIN\n15 Check if pro-rata basis reporting \n15a Intermediary or flow-through entity’s EIN, if any\n15b Ch. 3 status code 15c Ch. 4 status code\n15d Intermediary or flow-through entity’s name\n15e Intermediary or flow-through entity’s GIIN\n15f Country code\n15g Foreign tax identification number, if any\n15h Address (number and street)\n15i City or town, state or province, country, ZIP or foreign postal code\n16a Payer’s name \n16b Payer’s TIN\n16c Payer’s GIIN\n16d Ch. 3 status code\n16e Ch. 4 status code\n17a State income tax withheld\n17b Payer’s state tax no.\n17c Name of state\nForm 1042-S (2022)\n0 1 2 3 4 5 6 7 8 9\n20\n5000\n3\n04\n0\n.\n0\n0\n0\n0\n5000\nXX-XXXXXXX\n02\n12d Withholding agent’s name \nIVY LEAGUE UNIVERSITY\n221 WHITNEY AVENUE\n12i City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nSIMONE DUPONT\n13c Address (number and street)\n250 CHURCH STREET\n13d City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nXXX-XX-XXXX\n02\n2\n0\n0\n1\n0\n4\n1\n5\n0\n", "106\nForeign Student Comprehensive Practice\nForm 1042-S\nDepartment of the Treasury \nInternal Revenue Service\nForeign Person’s U.S. Source Income Subject to Withholding\na\u0001Go to www.irs.gov/Form1042S for instructions and the latest information. 2022\nUNIQUE FORM IDENTIFIER\nAMENDED\nAMENDMENT NO.\nOMB No. 1545-0096\nCopy D for Recipient \nAttach to any state tax return you file\n1 Income \ncode\n2 Gross income 3 Chapter indicator. Enter “3” or “4”\n3a Exemption code\n3b Tax rate\n.\n4a Exemption code\n4b Tax rate\n.\n5 Withholding allowance\n6 Net income\n7a Federal tax withheld\n7b Check if federal tax withheld was not deposited with the IRS because \n escrow procedures were applied (see instructions) .\n.\n.\n.\n.\n.\n7c Check if withholding occurred in subsequent year with respect to a \n partnership interest .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 Tax withheld by other agents \n9 Overwithheld tax repaid to recipient pursuant to adjustment procedures (see instructions)\n( )\n10 Total withholding credit (combine boxes 7a, 8, and 9)\n11 Tax paid by withholding agent (amounts not withheld) (see instructions)\n12a Withholding agent’s EIN\n12b Ch. 3 status code\n12c Ch. 4 status code\n12e Withholding agent’s Global Intermediary Identification Number (GIIN)\n12f Country code\n12g Foreign tax identification number, if any\n12h Address (number and street)\n13a Recipient’s name\n13b Recipient’s country code\n13e Recipient’s U.S. TIN, if any\n13f Ch. 3 status code\n13g Ch. 4 status code\n13h Recipient’s GIIN \n13i Recipient’s foreign tax identification \nnumber, if any\n13j LOB code \n13k Recipient’s account number\n13l Recipient’s date of birth (YYYYMMDD)\n14a Primary Withholding Agent’s Name (if applicable)\n14b Primary Withholding Agent’s EIN\n15 Check if pro-rata basis reporting \n15a Intermediary or flow-through entity’s EIN, if any\n15b Ch. 3 status code 15c Ch. 4 status code\n15d Intermediary or flow-through entity’s name\n15e Intermediary or flow-through entity’s GIIN\n15f Country code\n15g Foreign tax identification number, if any\n15h Address (number and street)\n15i City or town, state or province, country, ZIP or foreign postal code\n16a Payer’s name \n16b Payer’s TIN\n16c Payer’s GIIN\n16d Ch. 3 status code\n16e Ch. 4 status code\n17a State income tax withheld\n17b Payer’s state tax no.\n17c Name of state\nForm 1042-S (2022)\n0 1 2 3 4 5 6 7 8 9\n16\n 14500\n3\n04\n0\n.\n0\n0\n0\n0\n 14500\nXX-XXXXXXX\n02\n12d Withholding agent’s name \nIVY LEAGUE UNIVERSITY\n221 WHITNEY AVENUE\n12i City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nSIMONE DUPONT\n13c Address (number and street)\n250 CHURCH STREET\n13d City or town, state or province, country, ZIP or foreign postal code\nYOUR TOWN, YS XXXXX\nXXX-XX-XXXX\n02\n2\n0\n0\n1\n0\n4\n1\n5\n0\n", "107\nForeign Student Comprehensive Practice\nTaxpayer Overview – Part II: Zhang Wei\nOur second taxpayer is Zhang Wei. \nUse the following information to prepare a Form 1040-NR. \nZhang Wei, a permanent resident of the People’s Republic of China (Visa number 84920417), came to the \nUnited States to study on an F-1 visa on August 1, 2020.\nHe has remained in the country since then and is a full-time student. Zhang, born 6/1/2002, is single. He \nbegan working at the University Bookstore on 9/1/2022. He did not file the proper withholding and treaty \nforms with the university payroll office. Therefore, he was issued\na Form W-2, but we will allow the treaty benefit on his return. Zhang sold some stock he purchased in \nDecember 2020, he did not provide a Form W-8BEN to the brokerage company and they issued him a \nForm 1099-B.\nZhang is a citizen and resident of the People’s Republic of China. If he is entitled to a refund, he wants it \nmailed to him. He doesn’t want to designate anyone else to discuss this return with the IRS. He did not \ntake any affirmative steps to apply for permanent residency in the United States. He will not be taxed in his \nhome country on the income he has from the United States.\nUsing the following information (Form W-2) and Form 1099-B, complete Zhang’s Federal income tax return. \n(He would also need to file a Form 8843, but assume that he has already completed that on his own.)\n", "108\nForeign Student Comprehensive Practice\nCatalog Number 39748B \nwww.irs.gov\nForm 13614-NR (Rev. 10-2022)\nForm 13614-NR\n(October 2022) \nDepartment of the Treasury - Internal Revenue Service\nNonresident Alien Intake and Interview Sheet \nOMB Number \n 1545-1964\nLast or Family Name\nFirst\nMiddle Initial\nITIN or Social Security #\nVisa #\nPassport #\nDate of Birth:\n(mm/dd/yyyy)\n/\n/\nTelephone #\ne-mail Address\nWere you a U.S. citizen or resident alien the entire year? \nYes\nNo\nWere you ever a U.S. citizen? \nYes\nNo\nU.S. Local Street Address\nCity\nState\nZip Code\nForeign Residence Address\nAddress Line 2\nForeign Country\nProvince/County\nPostal Code\nCountry of Citizenship\nCountry that issued Passport\nAre you married? \nYes\nNo\nIf “YES”, is your spouse in the U.S.? \nYes\nNo\nIf \"YES\", is it recognized by the State where you will be filing?\nYes\nNo\nAre you a\nU.S. National \nYes\nNo\nResident of \nCanada\nYes\nNo\nResident of \nMexico\nYes\nNo\nResident of\nSouth Korea \nYes\nNo\nResident of\nIndia\nYes\nNo\nDependent Information \nFirst Name \nLast or\nFamily Name \nDate of Birth\n(mm/dd/yyyy)\nITIN or SSN \nRelationship\nto you (son, \ndaughter,\n none, etc.) \nNumber of \nmonths\nlived with \nyou in the\nU.S. in \n2022\nU.S. citizen,\nU.S. resident \nalien,\nU.S. national,\nor a resident of\nCanada, Mexico,\nor South Korea \nDid\nperson file \njoint\nreturn?\nDid person \nprovide\nmore than\n50% of\ntheir own\nsupport?\nDid you\nprovide\nmore than\n50% of\ntheir\nsupport?\nDid the\nperson\nhave\nGross\nIncome of \n$4,400 or \nmore?\nWhat is the date you FIRST entered the United States? \n/\n/\nEntry Immigration Status - Check one\nU.S. Immigrant/Permanent Resident \nF-1 Student\nF-2 Spouse or child of Student\nH-1 Temporary Employee\nJ-1 Exchange Visitor\nJ-2 Spouse or child of Exchange Visitor\nOther (list)\nCurrent Immigration Status - Check one\nU.S. Immigrant/Permanent Resident \nF-1 Student\nF-2 Spouse or child of Student\nH-1 Temporary Employee\nJ-1 Exchange Visitor\nJ-2 Spouse or child of Exchange Visitor\nOther (list)\nHave you ever changed your visa type or U.S. immigration status? \nYes\nNo\nIf “Yes”, indicate the date and nature of the change. \n/\n/\nEnter the type of U.S. visa you held during these years\n2016\n2017\n2018\n2019\n2020\n2021\n* If Immigration status is J-1, what is the subtype? Check one\n01 Student \n02 Short Term Scholar \n05 Professor \n12 Research Scholar \nOther (list)\nWhat is the actual primary activity of the visit? Check one\n01 Studying in a Degree Program \n02 Studying in a Non-Degree Program \n03 Teaching \n04 Lecturing \n05 Observing \n06 Consulting \n07 Conducting Research \n08 Training \n09 Demonstrating Special Skills \n10 Clinical Activities \n11 Temporary Employment \n12 Here with Spouse \nWEI\nZHANG\nXXX-XX-XXXX\n84920417\n87654321\n06\n01\n2002\n860-555-1234\[email protected]\n✖\n✖\n678 EAST ST.\nYOUR TOWN\nYS\nXXXXX\nZHE GE SHI CE SHI\nDONGCHENG DISTRICT\nPEOPLE'S REPUBLIC OF CHINA\nBEIJING\n455285\nPEOPLE'S REPUBLIC OF CHINA\nPEOPLE'S REPUBLIC OF CHINA\n✖\n✖\n✖\n✖\n✖\n✖\n08\n01\n2020\n✖\n✖\n✖\nF-1\nF-1\n✖\n", "109\nForeign Student Comprehensive Practice\nCatalog Number 39748B \nwww.irs.gov\nForm 13614-NR (Rev. 10-2022)\nCheck the years you were present in the United States as a teacher, trainee, student or as an accompanying spouse or \ndependent of a person in such status for any part of the year.\n2016\n2017\n2018\n2019\n2020\n2021\nHave you ever been present in the U.S. PRIOR to 2016 on a teacher, trainee, student visa, or as their accompanying spouse or \ndependent?\nYes\nNo\nIf so, what years and visa type\nHow many days (including vacations, nonworkdays and partial days) were you present in the U.S. during\n2020\n2021\n2022\nList the dates you entered and left the United States during 2022\nDate entered United States\nmm/dd/yyyy\nDate departed United States\nmm/dd/yyyy\nDate entered United States\nmm/dd/yyyy\nDate departed United States\nmm/dd/yyyy\nDid you file a U.S. income tax return for any year before 2022? \nYes\nNo\nIf “Yes”, give latest year \n/\n/\nForm number filed \nDuring 2022, did you apply to be a green card holder (lawful permanent resident) of the United States? \nYes\nNo\nDo you have an application pending to change your status to lawful permanent resident? \nYes\nNo\n1. Are you claiming the benefits of a U.S. income tax treaty with a foreign country?\nYes\nNo\nIf “Yes”, enter the appropriate information in the columns below\n(a) Country\n(b) Tax Treaty Article\n(c) Number of months\nclaimed in prior tax years \n(d) Amount of exempt\nincome in current tax year \n2. Were you subject to tax in a foreign country on any of the income shown in 1(d) above?\nYes\nNo\nInformation about academic institution you attended in 2022\nName\nTelephone number\nAddress\nName of your academic/specialized program director\nAddress\nTelephone number\nDuring 2022 did you receive\nScholarships or Fellowship Grants \nYes\nNo\nWages, Salaries or Tips \nYes\nNo\nInterest\nYes\nNo\nDistributions from IRA, Pension or Annuity \nYes\nNo\nState or Local Tax Refunds\nYes\nNo\nUnemployment Compensation \nYes\nNo\nDividend income or capital gains or losses \nYes\nNo\nAny Other Income (gambling, lottery, prizes, awards, self-employment, rents, royalties, virtual currency, etc.)\nYes\nNo\nDid you have\nCasualty Losses in a Declared Disaster \nArea\nYes\nNo\nStudent Loan Interest Paid\nYes\nNo\nState or Local Income Taxes \nYes\nNo\nU.S. Charitable Contributions \nYes\nNo\nChild/Dependent Care Expenses \nYes\nNo\nIRA Contributions \nYes\nNo\nDid you or any dependent have health insurance coverage through HealthCare.gov (The Marketplace)?\nNo\nYes\nIf yes, was any Advanced Premium Tax Credit received? (Provide Form 1095-A)\nYes\nNo\nPrivacy Act and Paperwork Reduction Act Notice\nThe Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We \nmust also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. \nOur legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS \nvolunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return \npreparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is \nvoluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.\nThe Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-2075. \nAlso, if you have any comments regarding the time estimates associated with this study or suggestion on making this process simpler, please write to the Internal Revenue \nService, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.\n✖\n✖\n✖\n184\n365\n365\n✖\n2021\n1040-NR\n✖\n✖\n✖\nPEOPLE'S REPUBLIC OF CHINA\n20(C)\n0\n3,000\n✖\nUNIVERSITY OF HARTFORD\n860-555-1111\n200 BLOOMFIELD AVE WEST, YOUR TOWN, YS XXXXX\nPROF. R. PERUZZI\n200 BLOOMFIELD AVE, YOUR TOWN, YS XXXXX\n860-555-2222\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n✖\n", "110\nForeign Student Comprehensive Practice\na Employee’s social security number\nOMB No. 1545-0008\nSafe, accurate, \nFAST! Use\nVisit the IRS website at \nwww.irs.gov/efile \nb Employer identification number (EIN)\nc Employer’s name, address, and ZIP code\nd Control number\ne Employee’s first name and initial\nLast name\nSuff.\nf Employee’s address and ZIP code\n1 Wages, tips, other compensation\n2 Federal income tax withheld\n3 Social security wages\n4 Social security tax withheld\n5 Medicare wages and tips\n6 Medicare tax withheld\n7 Social security tips\n8 Allocated tips\n9 \n10 Dependent care benefits\n11 Nonqualified plans\n12a See instructions for box 12\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n13\nStatutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other\n15 State\nEmployer’s state ID number\n16 State wages, tips, etc. 17 State income tax\n18 Local wages, tips, etc. 19 Local income tax\n20 Locality name\nForm W-2\nWage and Tax Statement\n2022\nCopy B—To Be Filed With Employee’s FEDERAL Tax Return. \nThis information is being furnished to the Internal Revenue Service.\nDepartment of the Treasury—Internal Revenue Service\nXXX-XX-XXXX\n3,000.00\n250.00\nXX-XXXXXXX\nUNIVERSITY BOOKSTORE\nPO BOX 1230\nYOUR TOWN, YS XXXXX\nWEI\nZHANG \n678 EAST STREET\nYOUR TOWN, YS XXXXX\nYS XX-XXXXXXX\n3,000.00\n30.00\nForm 1099-B\n2022\nProceeds From \nBroker and \nBarter Exchange \nTransactions\nCopy B\nFor Recipient\nDepartment of the Treasury - Internal Revenue Service\nThis is important tax \ninformation and is \nbeing furnished to \nthe IRS. If you are \nrequired to file a \nreturn, a negligence \npenalty or other \nsanction may be \nimposed on you if \nthis income is \ntaxable and the IRS \ndetermines that it \nhas not been \nreported.\nOMB No. 1545-0715\nCORRECTED (if checked)\nPAYER’S name, street address, city or town, state or province, country, ZIP \nor foreign postal code, and telephone no.\nPAYER’S TIN\nRECIPIENT’S TIN\nRECIPIENT’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\nCUSIP number\nFATCA filing \nrequirement\n14 State name\n15 State identification no. 16 State tax withheld\n$\n$\nApplicable checkbox on Form 8949\n1a Description of property (Example: 100 sh. XYZ Co.)\n1b Date acquired\n1c Date sold or disposed\n1d Proceeds\n$\n1e Cost or other basis\n$\n1f Accrued market discount\n$\n1g Wash sale loss disallowed\n$\n2 Short-term gain or loss\nLong-term gain or loss\nOrdinary\n3 If checked, proceeds from:\nCollectibles\nQOF\n4 Federal income tax withheld\n$\n5 If checked, noncovered \nsecurity\n6 Reported to IRS:\nGross proceeds\nNet proceeds\n7 If checked, loss is not allowed \nbased on amount in 1d\n8 Profit or (loss) realized in \n2022 on closed contracts\n$\n9 Unrealized profit or (loss) on \nopen contracts—12/31/2021\n$\n10 Unrealized profit or (loss) on \nopen contracts—12/31/2022\n$\n11 Aggregate profit or (loss) \non contracts\n$\n12 If checked, basis reported \nto IRS\n13 Bartering\n$\nForm 1099-B\n(Keep for your records)\nwww.irs.gov/Form1099B\nBIG TOWN BROKERS\n135 HIGH STREET\nHARDFORD, CT 06103\nXX-XXXXXXX\nXXX-XX-XXXX\nZHANG WEI\n678 EAST STREET\nYOUR TOWN, YS XXXXX\n10 SHARES - INTERNS R US, INC\n12/31/2020\n05/05/2022\n1100\n100\n✔\n✔\n✔\n", "111\nForeign Student Comprehensive Practice\nNext, review his documents and complete his Form 1040-NR. \nCompleting the Return\nForm 1040-NR, Total amount from Form(s) W-2, box 1 Line\nQuestion 17: To answer this question, refer to the Form 1040-NR tax return you completed for taxpayer Zhang \nWei.\nWhat amount is entered on the Total amount from Form(s) W-2, box 1 line of Form 1040-NR?\na. $0\nb. \t $30\nc. \t\n$300\nd. \t $3,000\nForm 1040-NR, Income Exempt by a Treaty\nQuestion 18: To answer this question, refer to the Form 1040-NR tax return you completed for taxpayer Zhang \nWei.\nWhat amount is entered on the Total income exempt by a treaty from Schedule OI (Form 1040-NR), item L, line \n1(e)?\na. \t\n$300\nb. \t\n$1000\nc. \t\n$3,000\nd. \t\n$4,000\nForm 1040-NR, Schedule NEC\nQuestion 19: To answer this question, refer to the Form 1040-NR tax return you completed for taxpayer Zhang \nWei.\nWhat is the tax rate for Zhang Wei’s Capital Gain from his stock sale?\na. \t\n0%\t\n10%\nb. \t\n15%\nc. \t\n30%\nForm 1040-NR, Schedule NEC\nQuestion 20: To answer this question, refer to the Form 1040-NR tax return you completed for taxpayer Zhang \nWei.\nWhat is the amount of tax on Zhang Wei’s stock sale?\na. \t\n$30\nb. \t\n$300\nc. \t\n$330\nd. \t\n$1,100\n", "112\nForeign Student Comprehensive Practice\nSummary\nYou have completed a return for foreign student Zhang Wei and answered questions based on that return. \nForm\n1040-NR\nDepartment of the Treasury—Internal Revenue Service \nU.S. Nonresident Alien Income Tax Return 2022\nOMB No. 1545-0074\nIRS Use Only—Do not write \nor staple in this space. \nFor the year Jan. 1–Dec. 31, 2022, or other tax year beginning\n, 2022, ending \n, 20\nSee separate \ninstructions.\nFiling \nStatus\nCheck only \none box.\nSingle\nMarried filing separately (MFS) \nQualifying surviving spouse (QSS)\nEstate\nTrust\nIf you checked the QSS box, enter the child’s name if the qualifying person is a child but not your dependent:\nYour first name and middle initial \nLast name \nHome address (number and street). If you have a P.O. box, see instructions. \nApt. no. \nCity, town, or post office. If you have a foreign address, also complete spaces below.\nState\nZIP code\nForeign country name\nForeign province/state/county\nForeign postal code\nDigital Assets At any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, gift, or \notherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) \n.\n.\n.\n.\n.\n.\nYes \nNo\nDependents \n(see instructions):\nIf more than four \ndependents, see \ninstructions and \ncheck here \n(2) Dependent’s \nidentifying number\n(3) Relationship to you\n(4) Check the box if qualifies for (see inst.):\n(1) First name\n Last name\n \n \nChild tax credit\nCredit for other \ndependents\nIncome \nEffectively \nConnected \nWith U.S. \nTrade or \nBusiness \nAttach \nForm(s) W-2, \n1042-S, \nSSA-1042-S, \nRRB-1042-S, \nand 8288-A \nhere. Also \nattach \nForm(s) \n1099-R if \ntax was \nwithheld. \nIf you did not \nget a Form \nW-2, see\ninstructions.\n1 \na\nTotal amount from Form(s) W-2, box 1 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nHousehold employee wages not reported on Form(s) W-2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTip income not reported on line 1a (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\nd\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n1d\ne\nTaxable dependent care benefits from Form 2441, line 26 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e\nf\nEmployer-provided adoption benefits from Form 8839, line 29 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1f\ng\nWages from Form 8919, line 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1g\nh\nOther earned income (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1h\ni\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1i\nj\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1j\nk \nTotal income exempt by a treaty from Schedule OI (Form 1040-NR), item L, \nline 1(e) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1k\nz\nAdd lines 1a through 1h .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1z\n2a\nTax-exempt interest .\n.\n.\n2a \nb Taxable interest .\n.\n.\n.\n.\n.\n2b \n3a\nQualified dividends .\n.\n.\n3a \nb Ordinary dividends .\n.\n.\n.\n.\n3b \n4a\nIRA distributions .\n.\n.\n.\n4a \nb Taxable amount .\n.\n.\n.\n.\n.\n4b \n5a\nPensions and annuities .\n.\n5a\nb Taxable amount .\n.\n.\n.\n.\n.\n5b\n6\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\n7\nCapital gain or (loss). Attach Schedule D (Form 1040) if required. If not required, check here .\n.\n7\n8\nOther income from Schedule 1 (Form 1040), line 10 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nAdd lines 1z, 2b, 3b, 4b, 5b, 7, and 8. This is your total effectively connected income .\n.\n.\n.\n9\n10 \nAdjustments to income:\na\nFrom Schedule 1 (Form 1040), line 26 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10a\nb\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10b\nc\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10c\nd\nEnter the amount from line 10a. These are your total adjustments to income .\n.\n.\n.\n.\n.\n.\n10d\n11\nSubtract line 10d from line 9. This is your adjusted gross income \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12 \nItemized deductions (from Schedule A (Form 1040-NR)) or, for certain residents of India, standard \ndeduction (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13a\nQualified business income deduction from Form 8995 or Form 8995-A .\n13a\nb\nExemptions for estates and trusts only (see instructions) \n.\n.\n.\n.\n.\n13b\nc\nAdd lines 13a and 13b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13c\n14\nAdd lines 12 and 13c \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15\nSubtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income \n.\n.\n.\n.\n.\n15\nForm 1040-NR (2022)\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \nZHANG\nWEI\nYour identifying number \n(see instructions)\nXXX-XX-XXXX\n678 EAST STREET\nYOUR TOWN\nYS\nXXXXX\nX\nX\n3000\n30\n30\n", "113\nForeign Student Comprehensive Practice\nForm 1040-NR (2022)\nPage 2\nTax and \nCredits\n16\nTax (see instructions). Check if any from Form(s): \n1\n8814 \n2\n4972\n3\n16\n17\nAmount from Schedule 2 (Form 1040), line 3 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\n18\nAdd lines 16 and 17 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18\n19\nChild tax credit or credit for other dependents from Schedule 8812 (Form 1040) \n.\n.\n.\n.\n.\n.\n19\n20\nAmount from Schedule 3 (Form 1040), line 8 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20\n21\nAdd lines 19 and 20 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21\n22\nSubtract line 21 from line 18. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22\n23 \na \nTax on income not effectively connected with a U.S. trade or business from \nSchedule NEC (Form 1040-NR), line 15 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23a\nb \nOther taxes, including self-employment tax, from Schedule 2 (Form 1040), \nline 21 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23b\nc\nTransportation tax (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23c\nd\nAdd lines 23a through 23c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23d\n24\nAdd lines 22 and 23d. This is your total tax .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24\nPayments\n25\nFederal income tax withheld from: \na\nForm(s) W-2 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25a\nb\nForm(s) 1099 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25b\nc\nOther forms (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25c\nd\nAdd lines 25a through 25c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25d\ne\nForm(s) 8805 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25e\nf\nForm(s) 8288-A \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25f\ng\nForm(s) 1042-S \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25g\n26\n2022 estimated tax payments and amount applied from 2021 return .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n26\n27\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n27\n28\nAdditional child tax credit from Schedule 8812 (Form 1040) \n.\n.\n.\n.\n28\n29\nCredit for amount paid with Form 1040-C \n.\n.\n.\n.\n.\n.\n.\n.\n.\n29\n30\nReserved for future use .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n30\n31\nAmount from Schedule 3 (Form 1040), line 15 \n.\n.\n.\n.\n.\n.\n.\n.\n31\n32\nAdd lines 28, 29, and 31. These are your total other payments and refundable credits .\n.\n.\n.\n32\n33\nAdd lines 25d, 25e, 25f, 25g, 26, and 32. These are your total payments \n.\n.\n.\n.\n.\n.\n.\n.\n33\nRefund \n34\nIf line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid \n.\n.\n34\n35a\nAmount of line 34 you want refunded to you. If Form 8888 is attached, check here \n.\n.\n.\n.\n35a\nDirect deposit? \nSee instructions.\nb \nRouting number \nc Type: \nChecking \nSavings\nd \nAccount number\ne \nIf you want your refund check mailed to an address outside the United States not shown on page 1, \nenter it here.\n36\nAmount of line 34 you want applied to your 2023 estimated tax \n.\n.\n36\nAmount \nYou Owe\n37 \nSubtract line 33 from line 24. This is the amount you owe. \nFor details on how to pay, go to www.irs.gov/Payments or see instructions .\n.\n.\n.\n.\n.\n.\n.\n37\n38\nEstimated tax penalty (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n38\nThird \nParty \nDesignee \nDo you want to allow another person to discuss this return with the IRS? See instructions. \nYes. Complete below. \nNo\nDesignee’s \nname\nPhone \nno.\nPersonal identification \nnumber (PIN)\nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and \nbelief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\nYour signature \nDate \nYour occupation \nIf the IRS sent you an Identity \nProtection PIN, enter it here \n(see inst.)\nPhone no. \nEmail address \nPaid \nPreparer \nUse Only \nPreparer’s name \nPreparer’s signature \nCheck if:\nSelf-employed\nFirm’s name\nFirm’s address\nPhone no. \nFirm’s EIN\nForm 1040-NR (2022)\nGo to www.irs.gov/Form1040NR for instructions and the latest information. \nZHANG WEI\nXXX-XX-XXXX\n300\n300\n300\n250\n250\n250\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\nX\n50\nSTUDENT\nDate\nPTIN\n", "114\nForeign Student Comprehensive Practice\nSCHEDULE A \n(Form 1040-NR)\n2022\nItemized Deductions\nDepartment of the Treasury \nInternal Revenue Service\nGo to www.irs.gov/Form1040NR for instructions and the latest information. \nAttach to Form 1040-NR. \nCaution: If you are claiming a net qualified disaster loss on Form 4684, see instructions for line 7.\nOMB No. 1545-0074\nAttachment \nSequence No. 7A\nName shown on Form 1040-NR\nYour identifying number\nTaxes You \nPaid\n1a\nState and local income taxes .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nEnter the smaller of line 1a or $10,000 ($5,000 if married filing separately) .\n.\n.\n.\n.\n.\n1b\nGifts to U.S. \nCharities \nCaution: If \nyou made a \ngift and got \na benefit \nfor it, see \ninstructions.\n2 \nGifts by cash or check. If you made any gift of $250 or more, see \ninstructions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3 \nOther than by cash or check. If you made any gift of $250 or more, \nsee instructions. You must attach Form 8283 if over $500 .\n.\n.\n3\n4\nCarryover from prior year \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n5\nAdd lines 2 through 4 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\nCasualty \nand Theft \nLosses\n6 \nCasualty and theft loss(es) from a federally declared disaster (other than net qualified \ndisaster losses). Attach Form 4684 and enter the amount from line 18 of that form. See \ninstructions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\nOther \nItemized \nDeductions\n7\nOther—from list in instructions. List type and amount:\n7\nTotal \nItemized \nDeductions\n8 \nAdd the amounts in the far right column for lines 1b through 7. Also, enter this amount on \nForm 1040-NR, line 12 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\nSchedule A (Form 1040-NR) 2022\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR. \nZHANG WEI\nXXX-XX-XXXX\n30\n30\n30\n", "115\nForeign Student Comprehensive Practice\nSCHEDULE NEC \n(Form 1040-NR)\n2022\nTax on Income Not Effectively Connected With a U.S. Trade or Business\nDepartment of the Treasury \nInternal Revenue Service\nGo to www.irs.gov/Form1040NR for instructions and the latest information. \nAttach to Form 1040-NR.\nOMB No. 1545-0074\nAttachment \nSequence No. 7B\nName shown on Form 1040-NR\nEnter amount of income under the appropriate rate of tax. See instructions.\nNature of Income\n(a) 10%\n(b) 15%\n(c) 30%\n(d) Other (specify)\n%\n%\n1\nDividends and dividend equivalents:\na\nDividends paid by U.S. corporations \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nDividends paid by foreign corporations .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nDividend equivalent payments received with respect to section 871(m) transactions \n1c\n2\nInterest:\na\nMortgage .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2a\nb\nPaid by foreign corporations .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2b\nc\nOther \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2c\n3\nIndustrial royalties (patents, trademarks, etc.) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3\n4\nMotion picture or TV copyright royalties \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4\n5\nOther royalties (copyrights, recording, publishing, etc.) .\n.\n.\n.\n.\n.\n.\n.\n5\n6\nReal property income and natural resources royalties \n.\n.\n.\n.\n.\n.\n.\n.\n6\n7\nPensions and annuities .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nSocial security benefits .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nCapital gain from line 18 below \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10 \nGambling—Residents of Canada only. Enter net income in column (c). \nIf zero or less, enter -0-.\na\nWinnings\nb\nLosses\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10c\n11 \nGambling winnings—Residents of countries other than Canada. \nNote: Losses not allowed .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12 \nOther (specify):\n12\n13\nAdd lines 1a through 12 in columns (a) through (d) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n13\n14\nMultiply line 13 by rate of tax at top of each column .\n.\n.\n.\n.\n.\n.\n.\n14\n15\nTax on income not effectively connected with a U.S. trade or business. Add columns (a) through (d) of line 14. Enter the total here and on Form 1040-NR, line 23a\n15\nCapital Gains and Losses From Sales or Exchanges of Property\nEnter only the capital gains and \nlosses from property sales or \nexchanges that are from sources \nwithin the United States and not \neffectively connected with a U.S. \nbusiness. Do not include a gain \nor loss on disposing of a U.S. real \nproperty interest; report these \ngains and losses on Schedule D \n(Form 1040). \nReport property sales or \nexchanges that are effectively \nconnected with a U.S. business \non Schedule D (Form 1040), \nForm 4797, or both.\n16\n(a) Kind of property and description\n(if necessary, attach statement of\ndescriptive details not shown below)\n(b) Date acquired \nmm/dd/yyyy\n(c) Date sold \nmm/dd/yyyy\n(d) Sales price\n(e) Cost or \nother basis\n(f) LOSS \nIf (e) is more than (d), \nsubtract (d) from (e).\n(g) GAIN \nIf (d) is more than (e), \nsubtract (e) from (d).\n17 Add columns (f) and (g) of line 16 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17 (\n) \n18 Capital gain. Combine columns (f) and (g) of line 17. Enter the net gain here and on line 9 above. If a loss, enter -0- .\n.\n18 \nFor Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR.\nSchedule NEC (Form 1040-NR) 2022\nZHANG WEI\nYour identifying number\nXXX-XX-XXXX\n1000\n1000\n300\n300\n10 SHARES -\n12/31/2020\n05/05/2022\n1100\n100\n1000\n1000\n1000\n", "116\nForeign Student Comprehensive Practice\nSCHEDULE OI \n(Form 1040-NR)\n2022\nOther Information\nDepartment of the Treasury \nInternal Revenue Service\nGo to www.irs.gov/Form1040NR for instructions and the latest information. \nAttach to Form 1040-NR. \nAnswer all questions.\nOMB No. 1545-0074\nAttachment \nSequence No. 7C\nName shown on Form 1040-NR\nYour identifying number\nA \nOf what country or countries were you a citizen or national during the tax year?\nB \nIn what country did you claim residence for tax purposes during the tax year?\nC \nHave you ever applied to be a green card holder (lawful permanent resident) of the United States? .\n.\n.\n.\n.\nYes\nNo\nD \nWere you ever:\n1.\nA U.S. citizen? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n2.\nA green card holder (lawful permanent resident) of the United States? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you answer “Yes” to (1) or (2), see Pub. 519, chapter 4, for expatriation rules that apply to you.\nE \nIf you had a visa on the last day of the tax year, enter your visa type. If you didn’t have a visa, enter your U.S. \nimmigration status on the last day of the tax year.\nF \nHave you ever changed your visa type (nonimmigrant status) or U.S. immigration status? .\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you answered “Yes,” indicate the date and nature of the change:\nG \nList all dates you entered and left the United States during 2022. See instructions.\nNote: If you’re a resident of Canada or Mexico AND commute to work in the United States at frequent intervals, \ncheck the box for Canada or Mexico and skip to item H .\n.\n.\n.\n.\n.\n.\n.\n.\nCanada\nMexico\nDate entered United States \nmm/dd/yy\nDate departed United States \nmm/dd/yy\nDate entered United States \nmm/dd/yy\nDate departed United States \nmm/dd/yy\nH \nGive number of days (including vacation, nonworkdays, and partial days) you were present in the United States during:\n2020\n, 2021\n, and 2022\n.\nI \nDid you file a U.S. income tax return for any prior year? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” give the latest year and form number you filed:\nJ\nAre you filing a return for a trust? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” did the trust have a U.S. or foreign owner under the grantor trust rules, make a distribution or loan to a \nU.S. person, or receive a contribution from a U.S. person? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nK \nDid you receive total compensation of $250,000 or more during the tax year? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” did you use an alternative method to determine the source of this compensation? \n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nL \nIncome Exempt From Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country, \ncomplete (1) through (3) below. See Pub. 901 for more information on tax treaties.\n1.\nEnter the name of the country, the applicable tax treaty article, the number of months in prior years you claimed the treaty benefit, and the\namount of exempt income in the columns below. Attach Form 8833 if required. See instructions.\n(a) Country\n(b) Tax treaty article\n(c) Number of months\nclaimed in prior tax years\n(d) Amount of exempt\nincome in current tax year\n(e) Total. Enter this amount on Form 1040-NR, line 1k. Do not enter it anywhere else on line 1 \n.\n.\n2.\nWere you subject to tax in a foreign country on any of the income shown in 1(d) above? \n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n3.\nAre you claiming treaty benefits pursuant to a Competent Authority determination? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” attach a copy of the Competent Authority determination letter to your return.\nM\nCheck the applicable box if:\n1.\nThis is the first year you are making an election to treat income from real property located in the United States as effectively connected\nwith a U.S. trade or business under section 871(d). See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2.\nYou have made an election in a previous year that has not been revoked, to treat income from real property located in the United\nStates as effectively connected with a U.S. trade or business under section 871(d). See instructions .\n.\n.\n.\n.\n.\n.\n.\n.\n.\nSchedule OI (Form 1040-NR) 2022\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1040-NR. \nZHANG WEI\nXXX-XX-XXXX\nUNITED STATES\nCHINA\nX\nX\nX\nF1\nX\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n / /\n184\n365\n365\nX\n2021 1040NR\nX\nX\nX\nX\nCHINA\n20(C)\n3000\n3000\nX\nX\n", "117\nForeign Student Comprehensive Practice\nTaxpayer Overview – Part III: Charlotte Wilson\nCompleting Form 8843\nOur third taxpayer is Charlotte Wilson. Here is basic information about her:\nShe is a citizen and permanent resident of New Zealand; her address is 21 Greens Road RD 2, Ruawai \n0592, New Zealand.\nShe is in F-1 immigration status and came to the U.S. to study (for the first time) on December 11, 2021. \nShe went home on May 21, 2022, and returned to the U.S. on August 10, 2022.\nShe is enrolled in the School of Engineering at State College, her advisor is Dr. B. Johns – address and \ntelephone number: State College, 2302 State Ave, Atlanta, GA, 30331, (404) 338-9874\nCharlotte’s Social Security number is XXX-XX-XXXX. Her passport number is 7839267 and it was issued \nby her home country of New Zealand. She has not taken any steps to apply for permanent residency.\n", "118\nForeign Student Comprehensive Practice\nForm 8843\nDepartment of the Treasury \nInternal Revenue Service\nStatement for Exempt Individuals and Individuals \nWith a Medical Condition\nFor use by alien individuals only.\nGo to www.irs.gov/Form8843 for the latest information.\nFor the year January 1—December 31, 2022, or other tax year\nbeginning\n, 2022, and ending\n, 20\n.\nOMB No. 1545-0074\n2022\nAttachment \nSequence No. 102\nYour first name and initial \nLast name\nYour U.S. taxpayer identification number, if any\nFill in your \naddresses only if \nyou are filing this \nform by itself and \nnot with your tax \nreturn\nAddress in country of residence\nAddress in the United States\nPart I\nGeneral Information\n1a\nType of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States:\nb\nCurrent nonimmigrant status. If your status has changed, also enter date of change and previous status. See instructions.\n2\nOf what country or countries were you a citizen during the tax year?\n3a\nWhat country or countries issued you a passport?\nb\nEnter your passport number(s):\n4a\nEnter the actual number of days you were present in the United States during:\n2022\n2021\n2020\nb\nEnter the number of days in 2022 you claim you can exclude for purposes of the substantial presence test:\nPart II\nTeachers and Trainees\n5\nFor teachers, enter the name, address, and telephone number of the academic institution where you taught in 2022:\n6\nFor trainees, enter the name, address, and telephone number of the director of the academic or other specialized program you\nparticipated in during 2022:\n7\nEnter the type of U.S. visa (J or Q) you held during: \n2016\n2017\n2018\n2019\n2020\n2021\n. If the type of visa you held during any\nof these years changed, attach a statement showing the new visa type and the date it was acquired.\n8\nWere you present in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior \ncalendar years (2016 through 2021)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you checked the “Yes” box on line 8, you cannot exclude days of presence as a teacher or trainee unless \nyou meet the Exception explained in the instructions.\nPart III\nStudents\n9\nEnter the name, address, and telephone number of the academic institution you attended during 2022:\n10 \nEnter the name, address, and telephone number of the director of the academic or other specialized program you participated\nin during 2022:\n11\nEnter the type of U.S. visa (F, J, M, or Q) you held during:\n2016\n2017\n2018\n2019\n2020\n2021\n. If the type of visa you held during any\nof these years changed, attach a statement showing the new visa type and the date it was acquired.\n12\nWere you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar \nyears? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to \nestablish that you do not intend to reside permanently in the United States.\n13\nDuring 2022, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status\nin the United States or have an application pending to change your status to that of a lawful permanent \nresident of the United States? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n14\nIf you checked the “Yes” box on line 13, explain:\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 17227H\nForm 8843 (2022)\n", "119\nForeign Student Comprehensive Practice\nForm 8843 (2022)\nPage 2\nPart IV\nProfessional Athletes\n15\nEnter the name of the charitable sports event(s) in the United States in which you competed during 2022 and the dates of\ncompetition:\n16\nEnter the name(s) and employer identification number(s) of the charitable organization(s) that benefited from the sports \nevent(s):\nNote: You must attach a statement to verify that all of the net proceeds of the sports event(s) were contributed to the charitable \norganization(s) listed on line 16.\nPart V\nIndividuals With a Medical Condition or Medical Problem\n17a\nDescribe the medical condition or medical problem that prevented you from leaving the United States.\nSee instructions. \nb Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described \non line 17a:\nc\nEnter the date you actually left the United States:\n18\nPhysician’s Statement:\nI certify that\nName of taxpayer\nwas unable to leave the United States on the date shown on line 17b because of the medical condition or medical problem \ndescribed on line 17a and there was no indication that his or her condition or problem was preexisting.\nName of physician or other medical official\nPhysician’s or other medical official’s address and telephone number\nPhysician’s or other medical official’s signature\nDate\nSign here \nonly if you \nare filing \nthis form by \nitself and \nnot with \nyour tax \nreturn\nUnder penalties of perjury, I declare that I have examined this form and the accompanying attachments, and, to the best of my knowledge and belief, \nthey are true, correct, and complete.\nYour signature\nDate\nForm 8843 (2022)\n", "120\nForeign Student Comprehensive Practice\nForm 8843 (2022)\nPage 3\nGeneral Instructions\nSection references are to the Internal \nRevenue Code unless otherwise specified.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8843 and its \ninstructions, such as legislation enacted \nafter they were published, go to \nwww.irs.gov/Form8843.\nWho Must File\nIf you are an alien individual (other than a \nforeign government-related individual), you \nmust file Form 8843 to explain the basis of \nyour claim that you can exclude days of \npresence in the United States for purposes \nof the substantial presence test because \nyou:\n• Were an exempt individual, or\n• Were unable to leave the United States \nbecause of a medical condition or medical \nproblem. \nWhen and Where To File\nIf you are filing a 2022 Form 1040-NR, \nattach Form 8843 to it. Mail your tax return \nby the due date (including extensions) to \nthe address shown in your tax return \ninstructions.\nIf you don’t have to file a 2022 tax return, \nmail Form 8843 to the Department of the \nTreasury, Internal Revenue Service Center, \nAustin, TX 73301-0215 by the due date \n(including extensions) for filing Form \n1040-NR.\nPenalty for Not Filing Form 8843\nIf you don’t file Form 8843 on time, you \nmay not exclude the days you were \npresent in the United States as a \nprofessional athlete or because of a \nmedical condition or medical problem that \narose while you were in the United States. \nFailure to exclude days of presence in the \nUnited States could result in your being \nconsidered a U.S. resident under the \nsubstantial presence test.\nYou won’t be penalized if you can show \nby clear and convincing evidence that you \ntook reasonable actions to become aware \nof the filing requirements and significant \nsteps to comply with those requirements.\nSubstantial Presence Test\nYou are considered a U.S. resident if you \nmeet the substantial presence test for \n2022. You meet this test if you were \nphysically present in the United States for \nat least:\n• 31 days during 2022; and\n• 183 days during the period 2022, 2021, \nand 2020, counting all the days of physical \npresence in 2022 but only 1/3 the number \nof days of presence in 2021 and only 1/6 \nthe number of days in 2020. \nNote: To claim the closer connection to a \nforeign country(ies) exception to the \nsubstantial presence test described in \nRegulations section 301.7701(b)-2, you \nmust file Form 8840.\nDays of presence in the United States. \nGenerally, you are treated as being present \nin the United States on any day that you \nare physically present in the country at any \ntime during the day. However, you don’t \ncount the following days of presence in the \nUnited States for purposes of the \nsubstantial presence test.\n1. Days you regularly commuted to work \nin the United States from a residence in \nCanada or Mexico.\n2. Days you were in the United States for \nless than 24 hours when you were traveling \nbetween two places outside the United \nStates.\n3. Days you were temporarily in the \nUnited States as a regular crew member of \na foreign vessel engaged in transportation \nbetween the United States and a foreign \ncountry or a possession of the United \nStates unless you otherwise engaged in \ntrade or business on such a day.\n4. Days you were unable to leave the \nUnited States because of a medical \ncondition or medical problem that arose \nwhile you were in the United States. \n5. Days you were an exempt individual.\nExempt Individuals\nFor purposes of the substantial presence \ntest, an exempt individual includes anyone \nin the following categories.\n• A teacher or trainee (defined on this \npage).\n• A student (defined on the next page).\n• A professional athlete temporarily present \nin the United States to compete in a \ncharitable sports event.\nThe term “exempt individual” also \nincludes an individual temporarily present \nin the United States as a foreign \ngovernment-related individual under an “A” \nor “G” visa, other than individuals holding \n“A-3” or “G-5” class visas. An individual \npresent under an “A-3” or “G-5” class visa \nis not considered a foreign government-\nrelated individual and must count all his or \nher days of presence in the United States \nfor purposes of the substantial presence \ntest. For more details, see Pub. 519. If you \nare present under any other “A” or “G” \nclass visa, you are not required to file Form \n8843.\nSpecific Instructions\nPart I—General Information\nIf you are attaching Form 8843 to Form \n1040-NR, you aren’t required to complete \nlines 1a through 4a of Form 8843 if you \nprovide the requested information on the \ncorresponding lines of Form 1040-NR. See \nSchedule OI of those forms.\nIn this case, enter “Information provided \non Form 1040-NR” on line 1a of Form \n8843. Complete line 4b and the rest of \nForm 8843.\nIf Form 8843 is filed separately, you must \ncomplete all entries on the form.\nLine 1b. Enter your current nonimmigrant \nstatus, such as that shown on your current \nImmigration Form I-94, Arrival-Departure \nRecord. If your status has changed while in \nthe United States, enter the date of change \nand previous status.\nPart II—Teachers and Trainees\nA teacher or trainee is an individual who is \ntemporarily present in the United States \nunder a “J” or “Q” visa (other than as a \nstudent) and who substantially complies \nwith the requirements of the visa.\nIf you were a teacher or trainee under a \n“J” or “Q” visa, you are considered to have \nsubstantially complied with the visa \nrequirements if you haven’t engaged in \nactivities that are prohibited by U.S. \nimmigration laws that could result in the \nloss of your “J” or “Q” visa status.\nEven if you meet these requirements, \nyou can’t exclude days of presence in 2022 \nas a teacher or trainee if you were exempt \nas a teacher, trainee, or student for any \npart of 2 of the 6 prior calendar years. But \nsee the Exception later.\nIf you qualify to exclude days of \npresence as a teacher or trainee, complete \nParts I and II of Form 8843. If you have a \n“Q” visa, complete Part I and only lines 6 \nthrough 8 of Part II. On line 6, enter the \nname, address, and telephone number of \nthe director of the cultural exchange \nprogram in which you participated.\nException. If you were exempt as a \nteacher, trainee, or student for any part of 2 \nof the 6 prior calendar years, you can \nexclude days of presence in 2022 as a \nteacher or trainee only if all four of the \nfollowing apply.\n1. You were exempt as a teacher, \ntrainee, or student for any part of 3 (or \nfewer) of the 6 prior calendar years.\n2. A foreign employer paid all your \ncompensation during 2022.\n3. You were present in the United States \nas a teacher or trainee in any of the 6 prior \nyears.\n4. A foreign employer paid all of your \ncompensation during each of those prior 6 \nyears you were present in the United \nStates as a teacher or trainee.\nFor more details, see Pub. 519.\nIf you meet this exception, you must \nattach information to verify that a foreign \nemployer paid all the compensation you \nreceived in 2022 and all prior years that \nyou were present in the United States as a \nteacher or trainee.\n", "121\nForeign Student Comprehensive Practice\nForm 8843 (2022)\nPage 4\nPart III—Students\nA student is an individual who is \ntemporarily present in the United States \nunder an “F,” “J,” “M,” or “Q” visa and who \nsubstantially complies with the \nrequirements of the visa.\nIf you were a student under an “F,” “J,” \n“M,” or “Q” visa, you are considered to \nhave substantially complied with the visa \nrequirements if you haven’t engaged in \nactivities that are prohibited by U.S. \nimmigration laws and could result in the \nloss of your visa status. \nEven if you meet these requirements, \nyou can’t exclude days of presence in 2022 \nas a student if you were exempt as a \nteacher, trainee, or student for any part of \nmore than 5 calendar years unless you \nestablish that you don’t intend to reside \npermanently in the United States. The facts \nand circumstances to be considered in \ndetermining if you have established that \nyou don’t intend to reside permanently in \nthe United States include, but aren’t limited \nto:\n1. Whether you have maintained a closer\nconnection to a foreign country than to the \nUnited States (for details, see Pub. 519), \nand\n2. Whether you have taken affirmative\nsteps to change your status from \nnonimmigrant to lawful permanent resident.\nIf you qualify to exclude days of \npresence as a student, complete Parts I \nand III of Form 8843. If you have a “Q” \nvisa, complete Part I and only lines 10 \nthrough 14 of Part III. On line 10, enter the \nname, address, and telephone number of \nthe director of the cultural exchange \nprogram in which you participated.\nPart IV—Professional Athletes\nA professional athlete is an individual who \nis temporarily present in the United States \nto compete in a charitable sports event. \nFor details on charitable sports events, see \nPub. 519.\nIf you qualify to exclude days of \npresence as a professional athlete, \ncomplete Parts I and IV of Form 8843.\nPart V—Individuals With a Medical \nCondition or Medical Problem\nFor purposes of the substantial presence \ntest, don’t count the days you intended to \nleave the United States but couldn’t do so \nbecause of a medical condition or medical \nproblem that arose while you were in the \nUnited States. Whether you intended to \nleave the United States on a particular day \nis determined based on all the facts and \ncircumstances. For more details, see Pub. \n519.\nIf you qualify to exclude days of \npresence because of a medical condition \nor medical problem, complete Part I and \nlines 17a through 17c of Part V. Have your \nphysician or other medical official complete \nline 18.\nNote: You cannot exclude any days of \npresence in the United States under any of \nthe following circumstances.\n• You entered or returned to the United\nStates for medical treatment. It does not\nmatter whether you intended to leave the\nUnited States immediately after the\nmedical treatment but couldn’t do so\nbecause of unforeseen complications from\nthe medical treatment.\n• The medical condition existed before\nyour arrival in the United States and you\nwere aware of the condition. It does not\nmatter whether you needed treatment for\nthe condition when you entered the United\nStates.\n• You were initially prevented from leaving,\nwere then able to leave, but remained in\nthe United States beyond a reasonable\nperiod for making arrangements to leave.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the United \nStates. Section 7701(b) and its regulations \nrequire that you give us the information. \nWe need it to determine if you can exclude \ndays of presence in the United States for \npurposes of the substantial presence test.\nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe average time and expenses required \nto complete and file this form will vary \ndepending on individual circumstances. \nFor the estimated averages, see the \ninstructions for your income tax return.\nIf you have suggestions for making this \nform simpler, we would be happy to hear \nfrom you. See the instructions for your \nincome tax return.\n", "122\nForeign Student Comprehensive Practice\nSummary\nYou have completed Form 8843 for foreign student Charlotte Wilson.\nForm 8843\nDepartment of the Treasury \nInternal Revenue Service\nStatement for Exempt Individuals and Individuals \nWith a Medical Condition\nFor use by alien individuals only.\nGo to www.irs.gov/Form8843 for the latest information.\nFor the year January 1—December 31, 2022, or other tax year\nbeginning\n, 2022, and ending\n, 20\n.\nOMB No. 1545-0074\n2022\nAttachment \nSequence No. 102\nYour first name and initial \nLast name\nYour U.S. taxpayer identification number, if any\nFill in your \naddresses only if \nyou are filing this \nform by itself and \nnot with your tax \nreturn\nAddress in country of residence\nAddress in the United States\nPart I\nGeneral Information\n1a\nType of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States:\nb\nCurrent nonimmigrant status. If your status has changed, also enter date of change and previous status. See instructions.\n2\nOf what country or countries were you a citizen during the tax year?\n3a\nWhat country or countries issued you a passport?\nb\nEnter your passport number(s):\n4a\nEnter the actual number of days you were present in the United States during:\n2022\n2021\n2020\nb\nEnter the number of days in 2022 you claim you can exclude for purposes of the substantial presence test:\nPart II\nTeachers and Trainees\n5\nFor teachers, enter the name, address, and telephone number of the academic institution where you taught in 2022:\n6\nFor trainees, enter the name, address, and telephone number of the director of the academic or other specialized program you\nparticipated in during 2022:\n7\nEnter the type of U.S. visa (J or Q) you held during: \n2016\n2017\n2018\n2019\n2020\n2021\n. If the type of visa you held during any\nof these years changed, attach a statement showing the new visa type and the date it was acquired.\n8\nWere you present in the United States as a teacher, trainee, or student for any part of 2 of the 6 prior \ncalendar years (2016 through 2021)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you checked the “Yes” box on line 8, you cannot exclude days of presence as a teacher or trainee unless \nyou meet the Exception explained in the instructions.\nPart III\nStudents\n9\nEnter the name, address, and telephone number of the academic institution you attended during 2022:\n10 \nEnter the name, address, and telephone number of the director of the academic or other specialized program you participated\nin during 2022:\n11\nEnter the type of U.S. visa (F, J, M, or Q) you held during:\n2016\n2017\n2018\n2019\n2020\n2021\n. If the type of visa you held during any\nof these years changed, attach a statement showing the new visa type and the date it was acquired.\n12\nWere you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar \nyears? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nIf you checked the “Yes” box on line 12, you must provide sufficient facts on an attached statement to \nestablish that you do not intend to reside permanently in the United States.\n13\nDuring 2022, did you apply for, or take other affirmative steps to apply for, lawful permanent resident status\nin the United States or have an application pending to change your status to that of a lawful permanent \nresident of the United States? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n14\nIf you checked the “Yes” box on line 13, explain:\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 17227H\nForm 8843 (2022)\nCHARLOTTE\nWILSON\nXXX-XX-XXXX\n21 GREENS ROAD\nRD 2\nRUAWAI 0592\nSTATE COLLEGE\n2302 STATE AVENUE, ROOM 3200\nATLANTA, GA 30331\nF-1, DECEMBER 11, 2021\nNEW ZEALAND\nNEW ZEALAND\n7839267\n283\n21\nSTATE COLLEGE, 2302 STATE AVENUE\nATLANTA, GA 30331 (404) 338-9874\nDR. B JOHNS, SCHOOL OF ENGINEERING\n2302 STATE AVENUE\nATLANTA, GA 30331 (404)338-9874\n✔\n✔\nF-1\nF\n", "123\nForeign Student Comprehensive Practice\nForm 8843 (2022)\nPage 2\nPart IV\nProfessional Athletes\n15\nEnter the name of the charitable sports event(s) in the United States in which you competed during 2022 and the dates of\ncompetition:\n16\nEnter the name(s) and employer identification number(s) of the charitable organization(s) that benefited from the sports \nevent(s):\nNote: You must attach a statement to verify that all of the net proceeds of the sports event(s) were contributed to the charitable \norganization(s) listed on line 16.\nPart V\nIndividuals With a Medical Condition or Medical Problem\n17a\nDescribe the medical condition or medical problem that prevented you from leaving the United States.\nSee instructions. \nb Enter the date you intended to leave the United States prior to the onset of the medical condition or medical problem described \non line 17a:\nc\nEnter the date you actually left the United States:\n18\nPhysician’s Statement:\nI certify that\nName of taxpayer\nwas unable to leave the United States on the date shown on line 17b because of the medical condition or medical problem \ndescribed on line 17a and there was no indication that his or her condition or problem was preexisting.\nName of physician or other medical official\nPhysician’s or other medical official’s address and telephone number\nPhysician’s or other medical official’s signature\nDate\nSign here \nonly if you \nare filing \nthis form by \nitself and \nnot with \nyour tax \nreturn\nUnder penalties of perjury, I declare that I have examined this form and the accompanying attachments, and, to the best of my knowledge and belief, \nthey are true, correct, and complete.\nYour signature\nDate\nForm 8843 (2022)\nCharlotte Wilson\n", "124\nForeign Student Comprehensive Practice\nIn this lesson, you completed two Forms 1040-NR and one Form 8843 for foreign students. You worked with \ntheir wages, scholarships, tax treaty benefits, exemption from Social Security and Medicare taxes, and other \nissues, and gained information from their approved nonresident alien intake and interview sheets, Form W-2, \nand Form 1042-S.\t\n EXERCISE Answers\nQuestion 1: \t B, Simone is a nonresident alien because she is in F-1 immigration status and has been in the \nU.S. for less than 5 years so she is exempt from the substantial presence test.\nQuestion 2: \t D, Simone must file a tax return because, as shown on her intake sheet, she is claiming a tax \ntreaty benefit.\nQuestion 3: \t C, Simone must report the income on Form 1040-NR, U.S. Non resident Alien Income Tax \nReturn, Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or Business.\nQuestion 4: \t A, Simone is an exempt individual and needs to file the Form 1040-NR.\nQuestion 5: \t A, Form 8233 allows her employer to avoid withholding federal income tax on her earnings until \nthe applicable treaty benefit amount is exceeded.\nQuestion 6: \t B, Form 8843 will allow her to exclude the time she spends in the U.S. on her F-1 immigration \nstatus from future applications of the substantial presence test.\nQuestion 7: \t A, Simone is single so she should use the Single filing status.\nQuestion 8: \t A, Code 16 indicates her scholarship or fellowship grants are covered by tax treaty benefits.\nQuestion 9: B, According to the list of countries with treaty benefits for studying income, the amount of \texempt \nincome is $5,000.\nQuestion 10: A, A nonresident alien must report all U.S. source income, even when it is exempt by treaty from \nU.S. taxes.\nQuestion 11: C, The Total amount from Form(s) W-2, box 1 line lists the $7,225 reported on Simone’s Form \nW-2.\nQuestion 12: D, Total income exempt by treaty from Schedule OI is $19,500, this amount is also reported on \nher two Forms 1042-S.\nQuestion 13: A, The only itemized deduction is the $125 of state tax withholding shown on her Form W-2.\nQuestion 14: A, The treaty rate, 0%. Please refer to Publication 4011, Tax Treaties Taxation Rate - Capital \nGains (from Sales of U.S. Stocks) for additional information.\nQuestion 15: D, Because Simone holds an F-1 visa, her sources of income are not liable for Social Security \nand Medicare taxes.\nQuestion 16: A, Simone has overpaid and will receive a refund of $188.\nQuestion 17: A, Line 1a is zero because the amount he earned is less than the treaty benefit allowed. \nTherefore, the line is left blank.\nQuestion 18: C, $3,000 is excluded by the treaty.\nQuestion 19: D, The People’s Republic of China has a 30% tax rate under treaty article 12.\nQuestion 20: B, The correct amount of his capital gains tax is $300. Zhang’s capital gains are subject to a \n30% tax rate.\t\n", "125\nForeign Student Comprehensive Practice\n", "126\nForeign Student Comprehensive Practice\n", "Link & Learn Taxes\nLink & Learn Taxes is web-based training designed specifically for VITA/TCE volunteers. Each volunteer’s \nability to prepare complete and accurate returns is vital to the credibility and integrity of the program. Link & \nLearn Taxes, as part of the complete volunteer training kit, provides the path to achieving this high level of \nquality service.\nLink & Learn Taxes and Publication 4012, VITA/TCE Volunteer Resource Guide, work together to help \nvolunteers learn and practice.\nLink & Learn Taxes for 2022 includes:\n•\t\nAccess to all VITA/TCE courses\n•\t\nEasy identification of the VITA/TCE courses with the course icons\n\t\n\|\nAs you progress through a lesson, the content for Basic, Advanced, Military, or International will dis\nplay, depending on the level of certification you selected\n•\t\nPowerPoint presentations that can be customized to fit your classroom needs\n•\t\nVITA/TCE Central to provide centralized access for training materials and reference links\n•\t\nThe Practice Lab\n\t\n\|\nGives volunteers practice with an early version of the IRS-provided tax preparation software\n\t\n\|\nLets volunteers complete test practice problems\n\t\n\|\nLets volunteers prepare test scenario returns for the test/retest\nGo to www.irs.gov, type “Link & Learn” in the Keyword field \nand click Search. You’ll find a detailed overview and links \nto the courses. \nFSA (Facilitated Self Assistance) empowers taxpayers to prepare their own returns with the assistance of a \ncertified volunteer. Taxpayers complete their own returns using interview-based software supplied by leaders \nin the tax preparation industry. Volunteers assist taxpayers with tax law questions.\nVirtual VITA/TCE model includes any site where face-to-face activities are not used during the tax \npreparation process. That is, the intake specialist, IRS-tax law certified preparer (who prepares the return) \nand/or the quality reviewer are not face-to-face with the taxpayer. By incorporating this flexibility partners can \nprovide taxpayers with more convenient locations to file their taxes.\nFor more information contact your SPEC Relationship Manager to see if you should start a FSA or \nVirtual VITA site in your community.\n", "IRS.gov\neBooks\nWant to view our training products on your mobile or tablet devices? Click here to \naccess our eBooks: www.irs.gov/individuals/site-coordinator-corner \nMobile App\nAnother device to use for additional information is IRS2Go. Click here to download \nIRS2Go mobile app: www.irs.gov/newsroom/irs2goapp. \nand much more!\nYour direct link to tax information 24/7: www.irs.gov \nPlan\n•\t\nTax Withholding (Paycheck Checkup)\n•\t\nWhen to File\n•\t\nRecordkeeping\n•\t\nChoosing a Tax Professional\n•\t\nGet Answers to Your Tax Questions\nOnline\n•\t\nYear-round Tax Planning is for\nEveryone, Publication 5349\nTools\n•\t\nView Your Tax Account\n•\t\nGet Your Transcript\n•\t\nWhere’s My Refund?\nIdentity Theft Protections\nFile\n•\t\nIRS Free File\n•\t\nHow to File\n•\t\nFiling Past Due Returns\n•\t\nCorrecting Your Tax Return\n•\t\nSocial Security Benefit Statement\nPay\n•\t\nTax Withholding\n•\t\nEstimated Taxes\n•\t\nOptions for Paying Your Taxes\n•\t\nHow to Choose a Payment Option\n•\t\nUnderstanding Your IRS Notice or Letter\n•\t\nWhat to Do If You Can’t Pay\nYour online resource for volunteer and taxpayer assistance\nPartner and Volunteer Resource Center\nwww.irs.gov/Individuals/Partner-and-Volunteer-Resource-Center\n•\t\nWhat’s Hot!\n•\t\nSite Coordinator’s Corner\nQuality and Tax Alerts for IRS Volunteer Programs\nwww.irs.gov/individuals/quality-and-tax-alerts-for-irs-volunteer-programs\n•\t\nVolunteer Tax Alerts\nVolunteer Training Resources\nwww.irs.gov/Individuals/Volunteer-Training-Resources\nOutreach Connection\nwww.irs.gov/Individuals/Outreach-Corner\nInteractive Tax Assistant (ITA)\nwww.irs.gov/help/ita\nOnline Services and Tax Information for Individuals\nwww.irs.gov/Individuals\n" ]
p5964.pdf	0524 Publ 5964 (PDF)	https://www.irs.gov/pub/irs-pdf/p5964.pdf	[ " \n \n \n \nThe Employer-Provided \nChildcare Tax Credit \nprovides a tax incentive of \nup to $150,000 per year \nSCAN \nME \nIf you provide childcare services to your \nemployees, you may be eligible for this general \nbusiness credit, which: \n• Covers some of the costs associated with \nproviding childcare services to your employees \n• Offsets 25% of qualified childcare facility costs \nand 10% of qualified childcare resource and \nreferral costs \n• Helps employers with eligible costs save more \nin taxes than with a deduction alone \n• Allows the carryback and carryforward of \nunused credits \nTo find out if you’re eligible and how to claim \nthe credit, scan the QR code or visit the IRS \nEmployer-Provided Childcare Tax Credit page \n(www.irs.gov/businesses/small-businesses-self\nemployed/employer-provided-childcare-credit). \nPublication 5964 (5-2024) Catalog Number 94921Q Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
p5969.pdf	0524 Publ 5969 (PDF)	https://www.irs.gov/pub/irs-pdf/p5969.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRS Direct File Pilot Program\nFiling Season 2024 After Action Report \nMay 3, 2024 \nPublication 5969 (5-2024) Catalog Number 94963W \| Department of the Treasury Internal Revenue Service www.irs.gov \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTable of Contents \nTable of Contents .................................................................................................................... 1 \nMessage from the Commissioner of the IRS ........................................................................ 2 \nExecutive Summary ................................................................................................................ 5 \nIntroduction ............................................................................................................................. 6 \nBackground ........................................................................................................................... 6 \nWhat is Direct File? ............................................................................................................... 6 \nAbout this Report................................................................................................................... 7 \nSection I: The Direct File Pilot................................................................................................ 8 \nMission .................................................................................................................................. 8 \nScope and Eligibility .............................................................................................................. 9 \nDelivery Approach ............................................................................................................... 11 \nPilot Design ......................................................................................................................... 12 \nParticipation......................................................................................................................... 15 \nSection II: Technology and Taxpayer Experience .............................................................. 18 \nTaxpayer Opinions............................................................................................................... 18 \nAccuracy.............................................................................................................................. 22 \nIterative Improvement.......................................................................................................... 24 \nPerformance ........................................................................................................................ 26 \nSecurity................................................................................................................................ 27 \nSection III: Customer Support.............................................................................................. 28 \nLive Chat ............................................................................................................................. 28 \nTest, Learn, and Iterate........................................................................................................ 31 \nFeedback Loops with Product ............................................................................................. 33 \nCustomer Satisfaction.......................................................................................................... 33 \nSection IV: State Taxes ......................................................................................................... 35 \nConceptual Overview........................................................................................................... 35 \nResults................................................................................................................................. 39 \nSection V: Cost...................................................................................................................... 41 \nSection VI: Next Steps .......................................................................................................... 43 \nAppendix I: Touchpoints Survey Results............................................................................ 45 \n1 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMessage from the Commissioner of the IRS \nThe conclusion of the 2024 tax filing season marks the closure of the Direct File pilot, a year-\nlong effort to study the interest in — and feasibility of — creating a direct e-filing system as a \nnew option for taxpayers to file federal income tax returns. Direct File is an important part of \nour effort to meet taxpayers where they are, give them choices as to what best meets their \nneeds when interacting with the IRS, or otherwise meet their tax obligations as easily and \nquickly as possible. And it is a key component of our modernization efforts, which were \ndetailed in our recently released annual update to our Strategic Operating Plan. \nHere’s how we got to this point. As mandated by the Inflation Reduction Act, the IRS delivered \na Direct File Report to Congress in May 2023 that found broad interest in a tool to \nelectronically file taxes directly with the IRS. \nShortly after that report, as directed by the Treasury Department, we worked to answer \nwhether a direct e-filing option is feasible. We assembled a team of some of the smartest and \nmost experienced tax experts, digital product specialists, engineers, pilot strategists, and data \nscientists from across the federal government. They studied the challenges, met with tax \nofficials from dozens of states, and designed a pilot for a system that is secure, accurate, easy \nto use — and free. The Direct File platform used this filing season contained more than 350 \nscreens. Under the hood were more than 1,000 “facts” representing information about the \nfiler’s tax situation. \nBy design, the Direct File Pilot started out gradually to allow the team to test the new system. \nIn February, we began testing Direct File with a handful of volunteer federal and state \ngovernment employees. The team continuously refined and strengthened the system based \non its technical performance and feedback from its first users. Over several weeks, we \nincrementally opened the system to new users in short availability windows before fully \nlaunching Direct File on March 8th. \nThroughout this filing season, we saw strong interest in Direct File from taxpayers throughout \nthe country. Millions of people – including many from outside of the 12 pilot states – visited the \nDirect File website to learn about the new system. Over the course of the pilot, more than 3.3 \nmillion taxpayers started the Eligibility Checker to see if they could use Direct File; 423,450 \ntaxpayers logged into Direct File; and 140,803 taxpayers submitted accepted returns. In cases \nwhere a user’s tax situation was out of scope for the pilot, they were directed to other options \nto complete their tax returns. Direct File issued more than $90 million in tax refunds and \ncollected $35 million in tax balances due. \n2 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nOverall, usage was in line with our expectations for the limited pilot, and it far exceeded what \nwas necessary to provide sufficient data to evaluate. In the filing season’s final weeks, the \npercent growth in accepted returns submitted through the Direct File system outpaced the \ngrowth in total returns accepted by the IRS across all platforms. During the final week, more \nthan 5,000 taxpayers submitted returns each day using Direct File, and the system stood up \nwell under the high-volume push of the tax season’s final days. \nA key aspect of the pilot was learning more about what taxpayers expect from this kind of \nsystem. More than 15,000 Direct File users participated in the General Services \nAdministration’s Touchpoints survey, which collects comprehensive user feedback about \ngovernment systems. In the GSA Touchpoints survey about Direct File: \n• 90% of respondents ranked their experience as Excellent or Above Average. \n• When asked what they particularly liked, respondents most commonly cited Direct \nFile’s ease of use, trustworthiness, and that it was free. \n• Additionally, 86% of respondents said that their experience with Direct File increased \ntheir trust in the IRS. \n• 90% of survey respondents who used customer support rated that experience as \nExcellent or Above Average. \nDirect File’s users told us that the system saved them time — filing their taxes with Direct File \ngenerally took less than an hour, and many reported filing in as little as 30 minutes. One \ntaxpayer even said it was fun. Nearly half of Direct File users reported paying for tax \npreparation last year, and the Treasury Department estimates that Direct File users saved $5.6 \nmillion in tax preparation fees. More than 4% of Direct File users report filing on paper last \nyear; one lesson we will focus on is how to ease the transition from paper to electronic filing. \nThe cost to develop the Direct File pilot came in much lower than initial estimates. Through the \nend of the pilot, the total amount spent by IRS was $24.6 million, including the Report to \nCongress. Direct File’s operational costs — including customer service, cloud computing and \nuser authentication — were just $2.4 million. To build and run the pilot, the IRS also engaged \nthe U.S. Digital Service (USDS). The IRS’s agreement with the U.S. Digital Service does not \ninvolve costs to IRS. \nThe IRS has already learned a lot from the Direct File experience. The first big decision we \nmade was to start small and get it right, focusing on what I call executional certainty. We found \nthe right first step to test the demand and the user experience and make a strong product. By \nsizing this correctly, we were able to be more agile and launch something that we can all learn \nfrom. \nThe second big decision we made was to take the time to get it right. The filing season started \non January 29th, but we waited to test the product thoroughly and incrementally roll it out to \n3 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nmore users to focus on the taxpayer experience. As I noted in a recent hearing in the U.S. \nSenate, our goal above all was not to maximize the number of users, but to engage enough \nusers to test the product thoroughly. The results demonstrate that not only is a high performing \nDirect File option feasible, but that a critical success factor for when the government rolls out \nnew technology is to start small and scale from there. \nThis report examines the Direct File pilot in greater detail: the pilot itself, the technology and \ntaxpayer experience, Direct File’s innovative customer support system, integration with state \ntax systems, and the cost and benefits of the pilot. While the IRS has not made a decision \nabout the future of Direct File, this report captures lessons from our initial analysis of the pilot’s \ndata. We have labeled these lessons opportunities, because they will help to both improve the \ntax filing ecosystem and inform the decision about Direct File’s future. We anticipate making a \ndecision about the future of Direct File later this Spring. \nFinally, this effort was not done by the IRS alone. We worked closely with partners from the \nU.S. Digital Service and GSA’s 18F, as well as private sector partners, who all brought critical \nagile technology expertise. They worked side by side in a team room at IRS headquarters, \nwhich was inspiring to visit and see the energy, excitement, and different parts of the \ngovernment working closely together. \nI want to thank everyone who worked incredibly hard over the past year to design, build, and \noperate Direct File. I especially want to thank the taxpayers who took a chance to try a new \nsystem and give us critical feedback that will — regardless of any future decisions — help us \nbetter serve taxpayers in the years ahead. \nDaniel I. Werfel \nCommissioner of Internal Revenue \n4 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nExecutive Summary \nIn Filing Season 2024, the IRS piloted a new option for filing an individual income tax return — \nDirect File — as part of the IRS’s Inflation Reduction Act Strategic Operating Plan to transform \nthe taxpayer experience. Direct File provides taxpayers the option to electronically file their \nfederal tax return for free, directly with the IRS. \nModern product development best practices recommend starting small and growing over time. \nThis concept was foundational both to the product’s limited scope and to how it was rolled out \nincrementally to taxpayers over the course of the filing season. The results provide an \nevidence base for future decisions while also ensuring that the investment provides immediate \nvalue to taxpayers. \nOver the course of the pilot, more than 3.3 million taxpayers started the Direct File Eligibility \nChecker, 423,450 taxpayers logged in to Direct File, and 140,803 taxpayers submitted \naccepted returns. \nFigure 1. Number of accepted returns by day \n \n \nThe limited pilot required the IRS to confront three core operational challenges: 1) developing \nan accessible, accurate, and secure technology product that would meet taxpayer \nexpectations; 2) providing robust and integrated customer support; and 3) facilitating the filing \nof state and local income taxes. \nDirect File was well received by the taxpayers who used it, with 90% rating their experience \n“Excellent” or “Above average,” earning a Net Promoter Score (NPS) of +74. Direct File \nafforded the IRS the opportunity to explore delivering customer support via live chat, and the \nIRS built a new, secure Application Programming Interface (API) to enable taxpayers to \nseamlessly complete their state taxes. \nThere is additional work to be done to evaluate the pilot itself, understand its impact, and \nidentify enhancements that would improve the user experience for possible future years. \n5 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIntroduction \nBackground \nIn accordance with §10301(1)(B) of the Inflation Reduction Act (Public Law No. 117-169, \nenacted August 16, 2022), in May 2023 the Internal Revenue Service (IRS) delivered to \nCongress a report on a potential IRS-run free direct e-file system (Direct File)1. After reviewing \nthe report, the U.S. Department of Treasury directed the IRS to pilot Direct File in filing season \n2024 to gather data to further assess issues identified in the report before deciding whether to \ndeploy a full-scale Direct File solution.2 \nThe limited pilot required the IRS to confront the three core operational challenges identified in \nthe Report to Congress: 1) developing an accessible, accurate, and secure technology \nproduct that would meet taxpayer expectations; 2) providing robust and integrated customer \nsupport; and 3) facilitating the filing of state and local income taxes. \nWhat is Direct File? \nDirect File is a service that provides taxpayers \nthe option to electronically file their federal tax \nreturn for free, directly with the IRS. Learning \nfrom IRS’s experiences with Economic Impact \nPayments and the Advance Child Tax Credit, \nDirect File is an interview-based service that is \nintended to work as well on a mobile phone as it \ndoes on a laptop, tablet, or desktop computer. It \nis available in English and Spanish and is \ndesigned to be accessible to taxpayers who Image of a computer, tablet and smart phone with the IRS Direct File home page on the screens \nhave a variety of attitudes, aptitudes, abilities, \nand access needs. \nCustomer support is a critical part of the taxpayer experience of Direct File, with bilingual live \nchat provided by IRS assistors who can offer technical support and basic clarification of tax \nlaw questions. As a result, this function is embedded within the operations of the service itself. \n1 IRS. IRS Report to Congress: InﬂaƟon ReducƟon Act §10301(1)(B) IRS-run Direct e-File Tax Return System. \nhtps://www.irs.gov/pub/irs-pdf/p5788.pdf \n2 Commissioner Werfel. Leter to Secretary Yellen, May 16, 2023. htps://www.irs.gov/pub/newsroom/leter-to-\nsecretary-yellen-direct-ﬁle.pdf \n6 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nA “one team” approach promotes a holistic experience for taxpayers and creates feedback \nloops to continuously improve the Direct File product in response to customer support \nquestions. \nAlthough Direct File only files federal tax returns, taxpayers also have state and local filing \nobligations. Direct File facilitates the completion of these obligations by providing a seamless \nexperience in which taxpayers can optionally import their federal return data into a third-party \ntool that can file state and/or local taxes, without needing to reenter information. \nAbout this Report \nThis report describes the IRS’s approach to piloting Direct File and a preliminary overview of \nwhat was learned. The report has six sections. While no decision has been made about the \nfuture of Direct File, the report identifies opportunities for improvement that reflect lessons \nlearned from the pilot and should be considered for any future iteration. \nSection I describes the pilot itself. Modern product development best practices recommend \nstarting small and growing over time. This concept was foundational both to the product’s \nlimited scope and to how it was rolled out incrementally to taxpayers over the course of the \nfiling season. The results provide an evidence base for future decisions while also ensuring \nthat the investment provides immediate value to taxpayers. \nEach of the next three sections reassesses an operational challenge identified in the Report to \nCongress. Section II looks at the implementation of the Direct File product, the opinions of \ntaxpayers who participated in the pilot, and what was learned building the underlying \ntechnology. Section III explores how the IRS provided integrated customer support via live \nchat. And Section IV explores state taxes and whether state filing needs presented a barrier to \nadoption. \nSection V appraises the costs of the pilot. Full cost estimation of a potential expansion of \nDirect File in filing season 2025 remains incomplete, and key data to assess the benefits of \nDirect File will become available and be provided later this year. \nThe final section identifies next steps that will continue over the course of fiscal year 2024 to \ncomplete IRS’s assessment of the Direct File pilot. \n7 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nSection I: The Direct File Pilot \nMission \nThe IRS has a significant impact on the lives of the American people, and is responsible for \ncollecting approximately 97% of the revenue to support the operations of the U.S. \ngovernment.3 The amount of time the American people spend recordkeeping, gathering tax \nmaterials, filling out their taxes, and other tax-related activities makes up approximately 63% \nof all Federal paperwork burden annually.4 On average, including all associated forms and \nschedules for non-business income, individual taxpayers spend approximately 9 hours and \n$150 preparing their taxes each year.5 \nTaxpayer expectations, opinions, and perceptions of the IRS are shaped by these experiences \nof filing tax returns. Tax returns can be prepared and submitted in many ways, including via \npaper through the mail; electronically through IRS’s Free File or Free File Fillable Forms; \nthrough a free tax return preparation site, such as IRS’s Volunteer Income Tax Assistance \n(VITA) and the Tax Counseling for the Elderly (TCE) programs; through commercial do-it-\nyourself software, both paid and free; and with support from professional tax preparers. \nAs the IRS considered a potential Direct File service, it needed to understand how Direct File \nwould complement these existing options, strengthen the tax filing ecosystem, and fulfill the \ntransformation objectives of IRS’s Inflation Reduction Act Strategic Operating Plan. The \nagency’s vision for a potential Direct File option revolves around three themes: \n• Get it right from the start. Direct File represents a commitment to helping every \ntaxpayer file an accurate return and get the tax benefits to which they are entitled. \nTaxpayers shouldn't have to worry about having made a mistake or miss out on a \nvaluable credit. Direct File is one potential mechanism for increasing the fairness of \nour tax system. \n• Taxes are the product. Direct File seeks to improve the experience of taxes \nthemselves. It is an opportunity to increase tax fluency via transparent, clear \nexplanations while reducing the burden of tax filing. In concert with rejuvenated \n3 IRS. “Final Monthly Treasury Statement for Fiscal Year 2023 through September 30, 2023, and other Periods.” Page 38. \nhtps://ﬁscaldata.treasury.gov/staƟc-data/published-reports/mts/MonthlyTreasuryStatement_202309.pdf \n4 IRS. Research, Applied AnalyƟcs & StaƟsƟcs. Tax Compliance Burden Report 2023. Page 1. htps://www.irs.gov/pub/irs-\npdf/p5743.pdf \n5 IRS. Tax Year 2023 InstrucƟons for forms 1040 (and 1040-SR). Page 108. htps://www.irs.gov/pub/irs-\npdf/i1040gi.pdf#page=108. These cost esƟmates do not consider post-ﬁling interacƟons with the IRS. \n8 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ncustomer support, increased outreach and assistance options, and a focus on \nsimplifying notices and IRS.gov content, the IRS has more levers than ever to make \ntaxes accessible to everyone. \n• One option among many. While Direct File ensures the availability of an always free \nfiling option, it is essential that Americans have the choice to file however suits them, \neven if that’s on paper. Lessons learned and technology developed by Direct File can \nbe shared across the IRS and the tax filing ecosystem to make everyone’s experience \nof taxes better, no matter how they file. \nThere are many potential taxpayer benefits that could eventually be realized with a Direct File \ncapability. They include: \n• Accessing past year and information return data that the IRS already has, such as W-\n2s or 1099s, to reduce burden and catch issues before you file6 \n• Assisting you with updating your withholding to avoid unexpected tax bills \n• Helping you stay on top of estimated tax payments if you’re self-employed \n• Connecting you with other government programs for which you might be eligible, \nincluding SNAP, TANF, Medicaid/CHIP, WIC, CCDF, LIHEAP, and more \n• Making it easy to enroll in Social Security and Medicare as you approach retirement \nage \nHowever, before these opportunities can be considered, the IRS would need to build new \nprocesses to operate, maintain, evaluate, and improve a complex technology product. Modern \nproduct development best practices recommend starting small and growing over time — an \napproach that was foundational to the Direct File pilot. The product was built with a limited \nscope for the pilot, enabling the IRS to assess the viability of its approach while also ensuring \nthat the investment provided immediate value to taxpayers. And it was rolled out incrementally \nto taxpayers over the course of the filing season to allow the IRS to continue to test Direct File \nprior to making it available to the general public. \nScope and Eligibility \nThe supported tax situations are the single biggest determinant of the complexity of the \nproduct. Direct File did not impose an income limit or other arbitrary restriction on eligibility; \ninstead, it followed the precedent of the VITA program. Although VITA aims to assist taxpayers \nwho “generally make $64,000 or less” (among other categories), it does so by identifying the \ntax provisions most relevant to this audience, and marking other, less relevant provisions as \nout of scope. \n6 IRS. InﬂaƟon ReducƟon Act Strategic OperaƟng Plan. Page 30. htps://www.irs.gov/pub/irs-pdf/p3744.pdf \n9 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDirect File sought to design a tax scope that would accommodate the needs of a significant \nportion of low- to middle-income working individuals, couples, and families with wage income. \nScope items were considered based on four criteria: \n1. Prevalence: How many additional taxpayers would be eligible? \n2. Complexity: What level of effort would be required to implement it? \n3. Ease of explanation: Would it make it easier for taxpayers to self-identify as in- or \nout-of-scope? \n4. Customer support: Would it impact the demand for customer support or implicate \nadditional training needs? \nDirect File’s pilot scope is depicted in Table 1. \nTable 1. Direct File tax scope \nBasics \nIncome \nDeductions, Adjustments, \nand Credits \n• Form 1040 and 1040-SR \n• Wages \n• Child Tax Credit and Credit \n• Must be a U.S. resident \n• Interest of $1,500 or less \nfor Other Dependents \n• Any filing status \n• Unemployment compensation \n• Earned Income Tax Credit \n• Dependents (claiming by \n• Social Security and Tier I \n• Claiming credits after \nnon-custodial parents not \nRailroad Retirement Benefits7 \ndisallowance (Form 8862) \nsupported) \n• Standard deduction \n• Language and accessibility \n• Student loan interest \npreferences (Schedule LEP, \ndeduction \nForm 9000) \n• Educator expenses \ndeduction \nEligibility was further restricted by the requirement to be a full-year resident of one of twelve \npilot states. These included eight states without state income taxes and an additional four \nstates that agreed to partner with the IRS on the Direct File pilot.8 For more information on this \nscope limit, see Section IV: State Taxes. \nPrior to the start of the pilot, the Research, Applied Analytics and Statistics Division (RAAS) \nestimated that 19 million taxpayers would be eligible to participate in the Direct File pilot given \nthese scope limits. \n7 Direct File did not include Tier I Railroad ReƟrement Beneﬁts in public materials, aŌer the team idenƟﬁed that \nthis was a potenƟal source of confusion due to overlap with Tier II beneﬁts. \n8 An addiƟonal non-income tax state, Alaska, was excluded from pilot eligibility because dividends from the Alaska \nPermanent Fund, received by most Alaska residents, were not supported in Direct File. \n10 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDelivery Approach \nAs described in the Report to Congress, by May 2023, the IRS had built a functioning internal \nprototype of Direct File as part of its exploratory work to understand taxpayer interest. The \nversion of Direct File that pilot participants used to file their taxes is a direct descendant of this \nprototype. \nPrototypes are excellent for trying out ideas and conducting user research with taxpayers. But \nwhile the Report to Congress prototype could successfully e-file a simple tax return, it \nrepresents less than 10% of the overall effort that went into building Direct File. In June 2023, \nthe IRS began to scale up its delivery effort to develop the Direct File pilot, a process that \ncontinued throughout calendar year 2023. \nTo produce the prototype, the IRS was supported by a small team from the U.S. Digital \nService (USDS). To get Direct File production-ready, including standing up the customer \nsupport function, the IRS expanded its partnership with USDS, hired four new software \nengineers, executed an interagency agreement with the General Services Administration \n(GSA)’s 18F, and contracted with two Small Business Administration (SBA)-certified 8(a) small \nbusinesses that specialize in modern software development and design practices. The U.S. \nDepartment of Treasury contributed one part-time tax law attorney-advisor to the team. \nThese resources were combined on blended teams, with federal employees and contractors \nworking side-by-side. Each team included multiple disciplines, with no separation between \ndesign and engineering, and they were empowered to iteratively find the best solution to high-\nlevel requirements, to develop new features in response to feedback from taxpayers, and to \nprioritize a backlog of potential work. Team members from all organizations served in \nleadership roles. This blended-teams approach was foundational to Direct File as the IRS \nwanted to both capitalize on expertise across the government and private sector and model \nnew ways of working collaboratively to develop and deliver technology products. \nDirect File is deployed on IRS’s Integrated Enterprise Portal (IEP) cloud infrastructure and \nleveraged services and expertise from across IRS Information Technology. IRS’s Office of \nChief Counsel reviewed all tax-related language and logic for accuracy, and Taxpayer Service \nDivision (TS) Submission Processing supported the integration of Direct File and Modernized \ne-File (MeF). Direct File joined the Security Summit public-private partnership and fully \nimplemented the Summit’s Trusted Customer requirements in order leverage lessons learned \nover more than two decades of e-filing. \nTo deliver a multilingual product, Direct File partnered with TS Media and Publications and \nCommunications and Liaison (C&L), leveraging those offices’ Spanish language translation \ncapability and expertise. However, given the complexity of Direct File, which often requires the \nsoftware to dynamically adapt language to a particular tax situation, it was also necessary to \nhave Spanish language expertise embedded within the team to perfect translations and \n11 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nimplement them in the product. This embedded support was critical to delivery of a fully-\nfeatured Spanish experience and would need to be replicated with additional language-\nspecific resourcing should Direct File incorporate additional languages in the future, \nhighlighting a challenge of developing and maintaining a multi-lingual product. \nThe Direct File team employed a human-centered approach to the design of Direct File. \nIndustry-standard methods included unstructured one-on-one interviews, observations, and \nusability testing, and involved engaging directly with taxpayers with a range of attitudes, \naptitudes, abilities, and access needs. Research was done in both English and Spanish and \nincluded taxpayers who use assistive technology. Research findings informed design \ndecisions, identified areas for improvement, and assessed the ease with which taxpayers \ncould answer questions accurately and confidently. In addition to traditional participant \nrecruiting methods, non-profit community and accessibility organizations connected the \nresearch team with taxpayers across the country. \nResearch continued through the pilot, with findings informing continued iteration of the \nproduct. Some studies focused on improving the usability of sections that generated demand \nfor customer support. Other studies aimed to learn first-hand what Direct File users liked or \nwould like to see improved. While the primary goal of these studies was to iterate upon and \nimprove Direct File during the pilot, this research also informs Section II: Technology and \nTaxpayer Experience. All told, 33 studies were conducted with the participation of 195 \ntaxpayers. \nDirect File offered customer support via live chat with IRS employees in both English and \nSpanish. Customer support representatives (CSRs), managers, and leads from TS Accounts \nManagement (AM) volunteered to support the Direct File pilot and split time between Direct \nFile and AM based on demand from Direct File. Approximately 400 IRS employees were \ntrained to use live chat technology and answer Direct File questions, although far fewer were \nscheduled to support Direct File on any given day. \nCustomer support was integrated within the operations of the service itself. A “one team” \napproach promoted a holistic experience for taxpayers by ensuring that the customer support \nand product teams were in close communication, with daily (or even more frequent) feedback \nloops improving the quality of both the product’s user experience and of customer support’s \nanswers. Customer support operated with a test, learn, and iterate approach, and like the \nproduct team, used agile and human-centered practices to deliver customer support to \ntaxpayers. For more on the approach, see Section III: Customer Support. \nPilot Design \nDirect File was rolled out in phases, with the goal of starting small and expanding its userbase \nover time. Direct File is just one filing option among many, and maximizing usage of Direct File \n12 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nwas not the goal of the pilot and not necessary for the IRS to learn from the pilot and collect \ndata to inform future decisions. Instead, the pilot was designed to limit risk, including risk to \ntaxpayers, by only expanding Direct File as much as was necessary to answer key questions. \nWhile the IRS hoped that Direct File would be ready to make available to all eligible taxpayers \nbefore the end of filing season 2024, this was not a foregone conclusion and was conditioned \non meeting certain “gating criteria” that provided the IRS with a benchmark to evaluate service \nreadiness against prior assumptions. \nWhile the pilot was designed to safely roll out and evaluate Direct File, the pilot itself was also \nan experiment, based on assumptions that could be validated or invalidated based on what we \nlearned. Like many Direct File documents, presentations on pilot strategy began with the \nunofficial team motto, “We’re trying something new, this will change as we learn.” \nThe original pilot design contained five phases, which are outlined in Table 2. \n13 \n", " \n \n \n \n \n \n \n \n-\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTable 2. Direct File pilot phases \nPhase \nInvite only \nPhase A: Invite-only \ninternal testing with \ngovernment employees \nPhase B: Invite-only \nexternal testing with \ncommunity partners \nObjectives \nChanges as implemented \nValidate the successful \noperation of core functionality, \nincluding federal return filing, \nstate integrations, and customer \nsupport \nValidate the product and \ncustomer support with a \nrepresentative audience of \ntaxpayers \nThe Spanish language version of \nDirect File was planned to be \navailable by the end of Phase A. \nAfter delays implementing \ntranslations, and with the \nremoval of Phase B, the IRS \ndecided to proceed without this \nfunctionality until it was made \navailable in mid-March during \nthe public phase. \nThe IRS approved moving to the \nnext phase on February 22, \n2024. \nThis phase was removed in \nadvance of filing season after \nengagement with community \npartners revealed concerns \nabout the level of effort required \nto implement it. \nPublic \nPhase E: Full availability \nAll eligible and interested \nThis phase proceeded as \nthrough the end of filing \ntaxpayers can participate in the \nplanned. \nseason \npilot and provide feedback on \nDirect File \nThe pilot began with Phase A, extending invitations to approximately 1,850 IRS employees \nand employees of the state revenue agencies that had developed integrated state tools. Of the \nemployees who volunteered to try out Direct File, six further agreed to be among the “First \nFilers.” These First Filers allowed members of the Direct File team to observe the preparation \nof their tax return, while other members of the team monitored systems for potential issues. \nAdditional care was exercised by starting with just employees from non-income tax states, \nPhase C: Controlled \nRegulate demand to ensure \npublic availability during \nDirect File scales gradually and \nlimited, unannounced \ngracefully \nwindows \nThis phase was pivoted after \ninitial windows of availability \nrevealed that additional access \nrestrictions were not necessary \nto induce the desired gradual \nproduct growth. \nThe IRS approved moving to the \nnext phase on March 12, 2024. \nPhase D: Announcement \nEvaluate demand for Direct File \nThis phase proceeded as \nof 24/7 availability, \nwithout controls limiting its use \nplanned. \nsubject to potential close \nThe IRS approved moving to the \nnext phase on March 19, 2024. \n14 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nenabling the team to ensure the reliability of federal return functionality before taxpayers \nbegan transferring those returns to integrated state tools. \nThe original pilot design then called for extending invitations to members of the public \nrecruited by community partner organizations. After extensive engagement with these \norganizations on the logistics of this Phase B, the IRS and its partners collectively agreed in \nadvance of filing season that the complexity and effort required was not realistic, and partners \ninstead encouraged interested taxpayers to try out Direct File after public availability was \nannounced in Phase D. \nHowever, before Phase B was removed, the completion of the Spanish language version of \nDirect File was identified as a Phase A gating criterion to ensure that invitations could be \nextended via community partners serving Spanish-speaking communities. Implementation of \ntranslations was delayed, and with the removal of Phase B, IRS decided to move the release \nof a Spanish language version to the start of Phase D. \nThe next phase, Phase C, was intended to address concerns from other past government IT \nlaunches in which systems were overwhelmed by the demands of instantly scaling from very \nfew users to hundreds of thousands, or even millions. While Direct File and the IRS IT team \nconducted performance testing simulating these demands, testing was constrained because \nthese tests could not be conducted while integrated with the MeF system, resulting in some \nunknowns associated with the system’s ability to scale. \nTo address these concerns, Phase C prescribed opening Direct File to sign-ups from new \nusers during short, unannounced windows. However, the underlying concerns about rapid \nscaling proved unsubstantiated, and taxpayers and community groups expressed confusion \nabout the unpredictability of the windows. \nAs a result, on March 8, the IRS pivoted toward announcing 24/7 availability of Direct File \nduring Phase C, what the team would internally term “Phase C+.” Guardrails were \nimplemented where should the number of users grow by more than an order of magnitude in a \nsingle day, Direct File would automatically close until the following day. These guardrails \nincreased over time but were never triggered, and Direct File remained available through the \nend of filing season 2024. Direct File closed to new submissions at midnight on April 15 (April \n17 for Maine and Massachusetts residents) and closed to resubmissions of rejected returns at \nmidnight on April 20. \nParticipation \nOver the course of the pilot, more than 3.3 million taxpayers started the Direct File Eligibility \nChecker, 423,450 taxpayers logged in to Direct File, and 140,803 taxpayers submitted \naccepted returns. This usage was in line with IRS expectations for the pilot, which specified a \n15 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ngoal of 100,000 accepted returns, and far exceeded what was necessary to provide sufficient \ndata for the IRS to evaluate. \nFigure 2 shows the progress of taxpayers through Direct File. As only 12% of taxpayers were \neligible to participate in the pilot, these conversion rates were expected; indeed, at multiple \npoints along the journey, Direct File guides taxpayers for whom it might not be the right choice \nto other filing options, with a focus on other free filing options. \nFigure 2. Direct File conversion funnel \n4.0M \n3,340,500 \n3.5M \nNumber of users \n3.0M \n2.5M \n2.0M \n1.5M \n1.0M \n677,663 \n423,450 \n395,483 \n161,042 \n140,803 \n0.5M \n0.0M \nStart eligibility Complete eligibility Create/sign in to Start a tax return \nSubmit a tax \nSubmit an \nchecker \nchecker \nan IRS account \nreturn \naccepted tax \nreturn \nThis data alone does not suggest the total extent of taxpayer interest in Direct File. Direct File \nwas unavailable to the general public early in filing season when many taxpayers file early to \nreceive much needed tax refunds. The 2024 \nFigure 3. Direct File’s growth \nTaxpayer Experience Survey (TES) will again \noutpaced ﬁling season trends. \ninclude questions about Direct File, potentially \n \nrevealing more about taxpayers’ updated level of \n \n \n \n \n \n \n \n \n \n \ninterest with the benefit of the pilot and \nassociated media coverage. \nWhat the data does show is that whatever the \ntheoretical maximum level of interest is, it has \nnot yet been reached. Each week following the \nannouncement of Direct File’s availability, \ngrowth in Direct File usage far outpaced overall \nfiling season trends, reflecting significant upside \npotential, as shown in Figure 3. The data \ndemonstrates taxpayer demand for a Direct File \noption, and further study can quantify the extent \nof that demand. \n72% of Direct File users requested refunds, totaling $90,417,855. 24% had a balance due, \ntotaling $35,268,154, with the remainder of taxpayers having a $0 balance. \n16 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDirect File was available in 12 states across the country. Figure 4 shows the number of \naccepted returns from each state, according to the address provided on Form 1040.9 \nFigure 4. Direct File returns by state \n \n \n \n \n \n \n \n \n \nAfter submitting or resubmitting a Direct File return, a taxpayer could optionally respond to a \nsurvey. The survey was built using GSA’s Touchpoints customer experience feedback solution \nand was available starting on March 19, 2024 (taxpayers who used Direct File prior to this \npoint would not have had the opportunity to take the survey). Figures 5 and 6 show taxpayer \nanswers to Touchpoints survey questions about how they accessed Direct File and what \nmethod of filing they used last year. \nFigure 5. What type of device did \nFigure 6 How did you prepare your federal \nyou use to access Direct File?10 \nincome tax return last year? \n \n \n \n \n \n \n \n \n \n9 Taxpayers were eligible for Direct File if they lived in one of the twelve parƟcipaƟng states for all of 2023. \n“Other” includes taxpayers who moved to other states aŌer the end of the year, and servicemembers with \nmilitary addresses, who are considered to reside in their home state. \n10 Taxpayers could select mulƟple answers to this quesƟon, reﬂecƟng that taxpayers might use mulƟple devices to \ninteract with Direct File, so percentages do not sum to 100%. \n17 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nSection II: Technology and Taxpayer \nExperience \nThe Report to Congress said, “Developing Direct File would require the IRS to develop new \nskills and processes to operate, maintain, and improve complex technological products.”11 \n55% of taxpayers expected Direct File to offer a comparable experience to other tax \npreparation software, and 31% expected it to be either “somewhat easier” or “much easier” to \nuse. Taxpayers expected that Direct File would be accurate and secure. This section explores \nwhether the IRS was able to meet these taxpayer expectations. \nTaxpayer Opinions \nFor the primary quantitative measure of taxpayer opinions of Direct File, the IRS selected the \nNet Promoter ScoreSM (NPS) customer sentiment metric.12 The Touchpoints survey asked \ntaxpayers who used Direct File, “On a scale from 0 to 10, how likely are you to recommend \nDirect File to a friend or family member?” The NPS methodology sorts responses into three \ncategories: respondents who rate Direct File a 9 or a 10 are “promoters,” ratings of 7 or 8 are \n“passives,” and 6 or lower are “detractors.” The percentage of detractors is subtracted from \nthe percentage of promoters (passives are ignored), giving a score ranging from -100 to +100. \nDirect File has a NPS of +74, as shown in Figure 7. If compared to benchmark scores from \nfinancial services companies, Direct File would lead in eight of nine categories.13 \nFigure 7. Direct File’s Net Promoter Score \n \n \n \n \n \n+74 \nNet Promoter Score \n11 IRS. IRS Report to Congress: InﬂaƟon ReducƟon Act §10301(1)(B) IRS-run Direct e-File Tax Return System. Page \n20. htps://www.irs.gov/pub/irs-pdf/p5788.pdf \n12 Net Promoter ScoreSM is a service mark of Bain & Company, Inc., NICE Systems, Inc., and Fred Reichheld. \n13 Bain & Company. “New Bain CerƟﬁed NPS Benchmarks: Companies Customers Love.” Page 7. \nhtps://media.bain.com/Images/BAIN_DIGEST_New_Bain_CerƟﬁed_NPS_Benchmarks.pdf \n18 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nThe Touchpoints survey engendered a robust response, with a 13% completion rate and \n15,082 responses. The survey was offered in both English and Spanish, and Spanish \nspeakers were particularly enthusiastic about responding, with a 26% completion rate. The \nsurvey provided ample space for free text responses to prompts about different aspects of the \nDirect File experience, suggestions about how the product could be improved, and invited \ntaxpayers to participate in future user research about their experience. However, as a \ncompletion survey, administered after submitting or resubmitting a tax return, it does not \ncapture the views of taxpayers who decided not to use Direct File. The 2024 TES, once \navailable, will better measure of the opinions of all taxpayers, regardless of whether they filed \nusing Direct File or not. \nOverall experience \nWhen asked to rate their overall experience \nFigure 8. Please rate your overall experience \nusing Direct File, 90% of respondents chose \nusing Direct File. \nExcellent or Above Average (see Figure 8). \n \n \n \n \n \nAsked what they particularly liked, respondents \n \nmost often cited Direct File’s ease of use, \n \n \ntrustworthiness and association with the IRS, \n \nand that it was free. \n \nTaxpayers appreciated Direct File’s clear \n \n \ninstructions and straightforward approach. In \nresponse to what they liked about Direct File, \none taxpayer responded, “Clear instructions and it was easy to verify with my phone while my \nlaptop updated the info at the same time. Everything was fast and directions and links were \neasy to follow.” Even taxpayers who had less experience with taxes were pleasantly surprised. \nOne said of their experience, “Más difícil para mí que nunca había hecho algo así. Pensé era \nmucho más, y más difícil, pero no.” (Harder for me since I had never done something like this. \nI thought it would be much more difficult, but no.) \nMore quotes on this theme: \n• “The information is presented clearly, and I never found myself confused. The links \nthat provide quick info (tooltips?) were especially good.” \n• “La información y pasos a seguir fueron muy claros de entender y muy fácil de seguir.” \n(The information and steps to follow were very clear to understand and very easy to \nfollow.) \n• “It was amazing, easiest taxes I've ever prepared! Really impressed that this was put \ntogether by the IRS.” \n19 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n• “Todo el proceso es de lo mejor, preciso y eficiente.” (The entire process is top notch, \nprecise and efficient.) \nTaxpayers described their trust in the system. One said, “The \nFigure 9. My experience with \nentire system made me trust that my taxes were done \nDirect File increased my trust in \ncorrectly.” Another taxpayer believed that the ease of using \nthe IRS. \nDirect File aided them in preparing an accurate return, saying, \n“The simplification of the process prevented any potential \nmisunderstandings and streamlined the process.” And \ntaxpayers appreciated the ability to file directly with the IRS. \nOne said, “Greatly appreciate the opportunity to file directly \nwith the IRS rather than a third-party provider. The system \nwas easy to use and understand.” These feelings translated \ntoward increased overall trust in the IRS, with 86% of \ntaxpayers saying that their experience with Direct File \nincreased their trust (see Figure 9). \nOf course, taxpayers appreciated that Direct File was free. When asked what they liked about \nDirect File, one taxpayer responded, “I liked that it was 100% free and simple.” One user \nresearch participant described how she had lost her job this year, was short on cash, and the \ntax software she had used previously would cost $70 for filing a 1099-G for unemployment \ncompensation. Usually, she would have filed at the beginning of tax season, but this year, \nmoney was so tight that she thought she would need to wait for her next paycheck to be able \nto cover the cost of filing her taxes. She decided to use Direct File because it was free. Asked \nto rate her experience using Direct File, she said, “10 out of 10,” and was happy about her \nchoice because it was easy to use, and she had \n“The simplification of the \nreceived the same refund without being charged a \nfee to file. \nprocess prevented any \nTaxpayers who used the multilingual and/or \npotential misunderstandings \naccessibility features of Direct File emphatically \nand streamlined the process.” \nappreciated that the product was designed for their \nneeds. A Spanish speaker said, “Que lo hice en español. Sí hablo inglés, pero prefiero \nespañol para estar más seguro que lo estoy haciendo bien.” (I did it in Spanish. I do speak \nEnglish, but I prefer Spanish to be more confident that I am doing it right.) A taxpayer with \naccessibility experience wrote, “I design many forms for my job and conduct accessibility \naudits of them, and this entire experience just made my heart leap for joy. A few years ago, I \nwas brought nearly to tears the first time I filed my taxes with paper forms. Since then, I've \nstudied a range of best practices and standards for easily usable and accessible online form \ndesign, and this Direct File system nailed every single one of them. I am so beyond \nimpressed, and I sincerely hope this program continues and expands in the future.” \n20 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTaxpayers who did not like their experience of Direct File sometimes attributed their answer to \none of the reasons described below, or they encountered a bug while preparing their return. \nOthers appear to have answered in accordance with negative views of taxes or the IRS \ngenerally. \nHow tax filing can be improved \nWhen asked how their experience could be improved, taxpayers who used Direct File \nsometimes identified confusing parts of the tax filing experience. \nTaxes remain an often difficult topic for many, and taxpayers pointed to items they found \nconfusing. One said they would want to see “more explanation of the financial jargon used. \nMost Americans (including me) have low financial literacy. And on the box 12 options explain \nthat there may be multiple and what they are for maybe.” Boxes 12 and 14 on the W-2 were a \nfrequent source of confusion, and Direct File shipped a revamp of these questions on April 9, \n2024. One taxpayer, who used Direct File before these improvements, said, “When entering \nthe amount from W-2's box 12, verbiage isn't clear on adding an amount box. That is the only \nthing that wasn't clear.” Some taxpayers realized their own error, but these cases can identify \nopportunities for better content and additional validation. A taxpayer wrote, “The estimated tax \nquestion was confusing. I initially thought it meant the amount taken out of each check, but I \nwas able to figure it out because we had already entered that amount.” \nMany taxpayers described identity proofing during the sign-up process as easy. But others \nexperienced issues completing this step or disliked the idea of having to do it. A taxpayer said, \n“The selfie and facial recognition did not work. After 2 tries I had to do the live video agent \nwhich took longer.” Another wrote, “I almost didn't use Direct File because I am not used to this \nlevel of security. The free tax filing service I usually use does not require any photo [ID] or a \nselfie.” And some taxpayers noted concerns about the accessibility of the experience, such as \none blind taxpayer, who said, “Being blind it’s hard to find the right spot to look and open my \neyes enough to take the photos needed.” But taxpayers also understood the value of security \nprotections, with one saying, “I liked the facial identity and verifying my driver's license. I felt \nvery secure with that safety measure.” \nTaxpayers want Direct File to validate information on \n“Let me know when I \ntheir returns prior to submission, i.e., not wanting to wait \nmake an error before \nfor the return to be accepted or rejected. One said, “Let \nme know when I make an error before letting the return \nletting the return submit.” \nsubmit. I hit the submit button again on accident without \ncorrection.” This topic was extensively explored in user research. One research participant \ndescribed a negative experience having their return rejected due to having entered the wrong \nSelf-Select PIN (a number used to confirm your identity based on previous year’s return) and \nhad to contact customer support and submit multiple times before getting it right. During \nanother session observing this same section, a taxpayer entered a number, hit save, and \n21 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nremarked, “Oh good, I guess that was right.” Unfortunately, Direct File wasn’t validating the \nentry in the way the taxpayer expected, and if the info was wrong, the return would have been \nrejected. \nIn the Report to Congress, the IRS wrote, “[Surveys and user research] suggest that taxpayer \ninterest in a potential Direct File tool is likely to be greater if it includes the capability to pre-\npopulate returns with tax information.”14 While the lack of this capability did not prove to be a \nbarrier to adoption, it remained one of the most common feature requests. Quotes on this \ntheme include: \n• “Since the IRS already has my data on file, when I log in, how about pre-filling some of \nthe demographic fields?” \n• “You have access to our W-2's, [1099-] INT’s, and all other tax forms. I know it will take \nsome time to set up the proper methods but, eventually, it would be nice to have all \nthat autofilled.” \n• “Reference last year’s tax return and ask if anything changed.” \nAnother common answer taxpayers gave when asked how Direct File could be improved was \nto suggest expanding it to more states and tax situations. One said, “If you can make Direct \nFile available to ALL Americans in all 50 states and all territories that would help the American \npeople and our economy.” Another wrote, “Con respecto a la declaración de impuestos, sería \nbueno que todos los estados del país tengan este fácil acceso para declarar sus impuestos y \ntambién agregar los formularios faltantes.” (Regarding filing taxes, it would be good for all the \nstates in the country to have this easy access to file their taxes, and to also add the missing \nforms.) And another taxpayer suggested, “Allowing for filing on more types of income. Does \nnot affect me now, but in the future, I would wish to be able to file all my income not being \nlimited to specific forms.” \nAccuracy \nLike any new software product, Direct File was not without bugs. The pilot design enabled \nmany of these bugs to be addressed before most users ever encountered the product, but \nthroughout the pilot, taxpayers would occasionally encounter rare glitches, which in some \ncases required taxpayers to reset their return and start over, or even prevented them from \nfiling with Direct File altogether. \nHowever, the category of bug that the IRS spent the most effort to prevent is any bug that \ncould affect the accuracy of a tax return. That is, a bug that would cause Direct File, despite \n14 IRS. IRS Report to Congress: InﬂaƟon ReducƟon Act §10301(1)(B) IRS-run Direct e-File Tax Return System. Page \n15. htps://www.irs.gov/pub/irs-pdf/p5788.pdf \n22 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nbeing provided with accurate and honest answers by the taxpayer, to nevertheless produce an \ninaccurate tax return from those answers. Following modern software development best \npractices, the IRS developed a suite of automated tests that were run for each proposed \nchange to Direct File and before updates could be deployed. The IRS developed a set of more \nthan 90 tax return scenarios that ran automatically, encompassing the full scope of Direct File, \nincluding every filing status, income source, deduction, credit, form, and schedule. More than \n1,600 additional test cases were written to test other aspects of Direct File’s implementation of \ntax law. \nThese testing strategies successfully prevented any tax accuracy regressions, meaning bugs \nwhere Direct File was at one time producing accurate output, but a change to the software \nbroke the functionality. \nHowever, during the pilot, the team identified four bugs in rare edge cases that were not \ncovered by tests. Three of these bugs were visible during the public phases of the pilot and \nare known to have affected 26 returns (less than 0.02% of the returns filed by Direct File). In \naddition to fixing these bugs, the IRS added additional tests to ensure that these issues could \nnot recur. Affected taxpayers may receive math error notices and a refund of overpayment. \nOnce data is available, the IRS will review the rates at which Direct File returns were \namended, and the reasons taxpayers had for amending returns. In addition to the taxpayer \nfrustration caused by needing to amend a return, amended returns are also costly for the IRS \nto process. An analysis of amendment rates, and the reasons taxpayers had to file \namendments, could identify further opportunities to improve the accuracy of Direct File, \nincluding in how it guides taxpayers to recognize when they are missing information necessary \nto file their return. \nOpportunity: Open source \nThe IRS could take further steps to build public trust and enable independent assessment of \nits work. The Direct File product team was given the mandate to develop software that \nensures every taxpayer receives the full benefit of any tax provisions for which they are \neligible. Releasing components of Direct File as open-source software would enable the team \nto demonstrate this commitment. \nOpen-source software refers to code that is publicly available and licensed under terms that \ngrant others the right to inspect, modify, and reuse that code. Open-sourcing components of \nDirect File, and in particular the components that implement and test its tax logic, would serve \na number of purposes. First, it would enable public scrutiny of that code and invite \nindependent groups to assess its accuracy and report potential issues. Second, other tax \nadministrators, both in states and internationally, could build upon and contribute to the IRS’s \nwork, improving the robustness of the software over time and providing additional public value. \nFinally, the IRS’s work could serve as a reference for implementation of the Internal Revenue \n23 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nCode as computer code, enabling businesses and others to incorporate the IRS’s code into \ntheir own software and increasing the vibrancy of the tax ecosystem. \nDirect File’s source code is not releasable in its current state, as it includes sensitive but \nunclassified (SBU) information, such as the implementation of security and fraud protection \nmeasures. However, should Direct File continue in future years, the IRS could prioritize \nseparating sensitive and non-sensitive components of Direct File to enable open sourcing as \nmuch of the application as possible. \nIterative Improvement \nAs noted earlier, the Direct File team took an iterative approach to delivering Direct File and \ncontinue to deploy updates to the product throughout the filing season. These updates \nincluded additional functionality and enhancements based on pilot data as well as feedback \nreceived from customer support and users. One of the best examples of this can be seen in \nthe use of last year’s adjusted gross income (AGI). To sign e-filed returns, MeF requires \ntaxpayers to verify their identity using either last year’s AGI or a five-digit “self-select PIN” \nchosen when e-filing the prior year, as well as their date of birth. Filing options that have been \navailable for multiple years can persist information between years, but as a first-year product, \nevery taxpayer was using Direct File for the first time; Direct File had no prior-year information. \nAfter early data revealed baseline reject rates \nin excess of 18% for last-year AGI or self-\nFigure 10. Percentage of submissions rejected for \nincorrect last-year AGI or \nself-select PIN \nselect PIN, the Direct File user experience \ndesign (UX) team began to look for \n \nopportunities to better guide taxpayers to the \n \n \n \n \n \n \n \n \n \n \ncorrect information, including by showing \ninformation earlier in the flow, by improving \nexplanatory text, and by elevating the \nprominence of links to the IRS Individual \nOnline Account (IOLA), which shows last \nyear’s AGI on the Tax Records tab. These \nenhancements lowered the reject rate to \n16.4%, a 10% improvement (see Figure 10). \n24 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nLate in the pilot, a small team embarked on a two-week sprint to see if this experience could \nbe further improved. As Direct File taxpayers are already authenticated into their IRS account, \nthey have access to all of the information in that account. Instead of asking taxpayers to visit \ntheir account to copy and paste information into Direct File, could Direct File bring the \ninformation in their IRS account to them? The results are shown in Figure 12, and this \nimprovement resulted in a further 25% improvement, a more \nthan one-third reduction in rejections from the baseline. \nNotable also is how quickly this feature was implemented; it \nwas conceived on Monday, March 25 and shipped on Friday, \nApril 5, with all engineering, design, content, translation, \ntesting, and approvals occurring in that time, including close \ncollaboration between the Direct File and Online Account \nteams. This approach to giving taxpayers access to the \ninformation that the IRS knows about them and allowing them \nto use that information to make it easier to file their returns is in \nline with larger IRS strategic objectives.15 \nFigure 11. A screen was updated to show last year’s \nAGI if available in your IRS account and enable you \nto copy that informaƟon to Direct File in one click. \nDirect File could implement this improvement in less than two weeks because it already uses \nthe same IRS account as IOLA. But other filing options, including those provided by industry \npartners, could also take advantage of these approaches in the future. \nOpportunity: Sign returns without last year’s AGI \nWhile the ability to access data from IOLA is a notable experience improvement, were Direct \nFile to continue in the future, it could take this experience one step further. Direct File is \nassessed as an Identity Assurance Level 2 (IAL2) system under standards from the National \nInstitute of Standards and Technology (NIST).16 This level of identity assurance is sufficient to \nsupport current IRS e-Signature policy as specified in IRM 10.10.1.17 Direct File could \nleverage its existing identity assurances, and the Electronic Signature Storage and Retrieval \nsystem (ESSAR), to completely deprecate knowledge-based authentication (KBA) on Direct \n15 IRS. InﬂaƟon ReducƟon Act Strategic OperaƟng Plan. Page 30. htps://www.irs.gov/pub/irs-pdf/p3744.pdf \n16 Grassi et al. NIST Special PublicaƟon 800-63-3: Digital IdenƟty Guidelines. \nhtps://nvlpubs.nist.gov/nistpubs/SpecialPublicaƟons/NIST.SP.800-63-3.pdf \n17 IRS. Internal Revenue Manual 10.10.1. IRS Electronic Signature (e-Signature) Program. \nhtps://www.irs.gov/irm/part10/irm_10-010-001 \n25 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFile. This would mean that taxpayers would no longer need to provide last year’s AGI or self-\nselect PIN to sign their return. \nSome challenges remain to be solved, including how to avoid degrading the experience for \njoint returns, which would need to authenticate both filers on the return, whereas today Direct \nFile only requires one filer to have an IRS Account. But there would be significant benefits, \nincluding not only lowering the reject rate but also the information security benefits of an \napproach to digital identity that is fully compliant with latest government-wide standards and \nIRS policy. \nPerformance \nThe Direct File pilot was designed to open availability \nFigure 12. Direct File availability \nincrementally to allow the team to test the system \nand prevent major issues that would affect when the \nsystem was functioning (uptime). The Direct File \nsystem was available for 99.15% of filing season \n2024, even when not all taxpayers may have been \neligible to access or use it. The system experienced \nan estimated 16.75 hours of downtime. 3.25 hours of \ndowntime was unplanned. A half hour of unplanned \ndowntime during the invite-only phase was a result \nof problems encountered during a disaster recovery test in production. A further 2.75 hours of \ndowntime is associated with an incident that caused the Secure Access Digital Identity (SADI) \nsystem to be unable to create new IRS accounts, although Direct File remained available to \nexisting accounts during this time. The remaining 13.5 hours of downtime was planned, and \nassociated with maintenance of underlying systems on which Direct File depends. This \nmaintenance occurred during the “Sunday Build Window,” between 1:00am and 7:00am \nEastern on Sundays. While this window is traditionally a low traffic period for IRS, it was \npotentially disruptive to some Direct File users in Mountain and Pacific time zones, for whom \nthe maintenance interrupted tax preparation on Saturday nights. \nDirect File deployed updates to production at least once per week for the entirety of filing \nseason. The ability to make changes with confidence on a regular cadence was key to \nenabling the product team to respond to feedback from taxpayers received via customer \nsupport or user research. At no point during filing season did traffic to Direct File call into \nquestion the system’s ability to scale to meet those demands, with performance testing of the \nsystem demonstrating significant headroom over actual volume. The Direct File engineering \nteam is still reviewing lessons learned from the pilot, but should Direct File continue in future \nyears, there are opportunities to increase the frequency of deployments, prepare the system \n \n \n \n26 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nfor greater scale, and improve the observability of the system to more effectively alert, \ndiagnose, and fix issues that are affecting taxpayers. \nSecurity \nDirect File was built atop information security foundations that the IRS has developed over \nmany years. These foundations paid off, as an attempted distributed denial of service (DDoS) \nattack on April 15, 2024, was thwarted without any impact to taxpayers. Even as Direct File \nleveraged these existing protections, the IRS went above and beyond what was required for \nthe system, implementing measures such as the use of stricter encryption methods of \ntaxpayer data. \nDirect File joined the Security Summit public-private partnership and implemented all of the \nSummit’s Trusted Customer protections, leveraging insights gained over more than two \ndecades of e-filing. The IRS has not identified new threats associated with Direct File, with the \nsystem’s IAL2 identity verification, and its limited scope further reduced risk. \n27 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nSection III: Customer Support \nThe Report to Congress said, “Customer support would be critical to the success of any Direct \nFile option and is also a major cost driver.”18 Direct File piloted not only a new product, but \nalso a new means of delivering customer support. \nLive Chat \nLive chat was selected as the primary customer support channel because it allowed for \ncustomer support to be integrated directly into the product and didn’t require taxpayers to \nleave Direct File to get assistance through another channel (phone). Taxpayers with more \ncomplicated issues that could not be resolved through chat could have their issues escalated, \nand a team member would make an outbound call to the taxpayer to try and resolve the issue. \nThe chat-first approach to customer support also aligned with the pilot strategy of starting \nsmall, enabling Direct File to test, learn, and get it right before expanding to all taxpayers. Live \nchat was integrated within the Direct File product in a way that allowed customer support to \ngradually expand in concert with the overall number users in each phase of the pilot. Figure 13 \nshows the daily chat volume over the course of the pilot. \n18 IRS. IRS Report to Congress: InﬂaƟon ReducƟon Act §10301(1)(B) IRS-run Direct e-File Tax Return System. Page \n17. htps://www.irs.gov/pub/irs-pdf/p5788.pdf \n28 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFigure 13. Chat volume per day19 \nAnother benefit of live chat was the opportunity to experiment with a channel that has become \nincreasingly common in the private sector. Other business units in IRS, such as Automated \nCollection System Support (ACSS), have begun using live chat in recent years. The Direct File \npilot was the largest use of live chat support within the IRS to date, and it allowed the agency \nto continue learning how live chat meets taxpayer preferences and expectations and how \ntaxpayers would react when live chat was the only option for receiving assistance. This has \nthe potential to impact IRS taxpayer service overall as the agency looks to provide taxpayers \nwith more choices in how they can interact with the IRS. \nFrom March 4th through April 20th, Direct File staffing averaged 41 CSRs per day. This average \nwas determined by using the total CSR hours available to chat in the system, divided by 7.5 \nhours of production time over a total of 47 workdays. The actual quantity of CSRs varied \nthroughout the 15-hour workday (7:00am to 10:00pm Eastern), from a low of 7 CSRs to a high \nof 62 CSRs. Figure 14 shows how demand for live chat corresponds to Direct File usage. \n19 Note that purple lines represent the weekends. Customer support was made available on the weekends as we \nmoved further into ﬁling season with the excepƟon of March 31 (Easter Sunday). \n29 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFigure 14. Chat volume by time of day20 \nThe CSRs handled 38,600 chats with an Average Handle Time (AHT) of nine minutes. Based \non the staffing available to support the pilot, the IRS had the capacity to handle approximately \n450,000 Direct File chats per month. Given that approximately 10% of pilot participants \nengaged customer support, this means the IRS could have assisted 4.5 million filers with the \n400 CSRs who were trained for the pilot. Average Wait Time (AWT) was generally less than a \nminute, as shown in Figure 15. \nFigure 15. Average Handle and Wait Times \n20 11:00pm and 12:00am reﬂect chats that were requested aŌer hours due to queues not being turned oﬀ. Rather \nthan leƫng these chats languish, HQ staﬀ would someƟmes work to resolve the chats in queue. \n30 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nOpportunity: Authenticated chat \nTaxpayer feedback about live chat as a communication channel was positive overall. However, \nwe identified opportunities to improve the chat technology features available to representatives \nand better equip them to handle more complex and difficult cases. \nAllowing representatives to see the history of Direct File chat interactions with an individual \ntaxpayer is one such feature. In some cases, busy taxpayers had to leave a chat and come \nback later to finish receiving assistance. In other cases, taxpayers lost connectivity on their \nmobile phones and dropped before a chat was over. Returning taxpayers had to start from the \nbeginning when chatting with a new representative, which could be a frustrating experience for \nboth taxpayers and the representatives. \nAllowing representatives to access a taxpayer’s IRS Online Account information would also \nhelp CSRs to more quickly troubleshoot and resolve issues. For example, some of the most \ncommon errors that result in rejected returns are entering an incorrect prior year AGI or self-\nselect PIN. Even later in the filing season, when Direct File began connecting to the Online \nAccount to suggest prior year AGI within the product, taxpayers contacted customer support \nafter receiving a rejection. Direct File representatives sent taxpayers to self-service resources \nto check their Online Accounts and understand why the error might have been occurring. But \nallowing representatives direct access to information like prior year AGI and the date when last \nyear’s return was filed would help representatives quickly pinpoint the issue and instruct \ntaxpayers what data they should enter. \nFinally, allowing representatives to see exactly what taxpayers see on their screens would \nhelp CSRs more quickly understand and resolve issues. Using co-browsing or screensharing \nfeatures, CSRs could guide taxpayers through the product to correct errors, or they could \nconfirm and document technical bugs to report to the product team. \nAll of these features can be enabled by allowing taxpayers to seamlessly “authenticate” or log \ninto their chat session at the same time that they log into Direct File. \nTest, Learn, and Iterate \nThe Direct File team piloted new ways to provide a better customer experience for taxpayers \nbased in service and human-centered design methodologies. Service design is the activity of \nplanning and arranging an organization’s resources (people, resources and processes) in \norder to directly improve the employee’s and the customer’s experience. Human-centered \ndesign is a methodology that incorporates feedback from the people for whom you are \ndesigning throughout the design process. \nThe team knew they wouldn’t be able to anticipate every question a taxpayer would ask while \nusing Direct File, so they began with an initial set of Knowledge Articles for CSRs to use, \nknowing that it would be constantly iterated upon throughout the pilot. This content was \n31 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ndrafted with plain language by content designers, vetted by IRS counsel, and then translated \ninto Spanish. \nThe Direct File customer support team engaged with teams across the IRS in order to \nimplement the service. Collaborators included TS, Accounts Management, Contact Center \nSupport Division, Online Services, the Servicewide Electronic Research Program (SERP) \nteam, Human Capital Office, and the Office of Chief Counsel. \nThe Direct File CSRs were located at four geographically-distributed sites. CSRs had a year or \nmore of experience supporting the TS Accounts Management program, which provided \nfoundational IRS knowledge to build upon. All of the 400 representatives, leads, and managers \nengaged in an in-person training ahead of being assigned to Direct File. The in-person training \nwas focused on the Direct File taxpayer experience, tutorials to learn the live chat platform, \nand the general policies and procedures of the pilot program. Additionally, CSRs, managers, \nand leads engaged in on-the-job training and refreshers to help reorient them ahead of being \nstaffed on Direct File. CSRs who were not scheduled to staff Direct File would instead support \nother Accounts Management work to ensure Direct File only used the level of resources \nneeded each day. \nOpportunity: Improved training \nBased on taxpayer and representative feedback throughout the pilot, should Direct File \ncontinue in future years, there are several opportunities to improve training: \n• We now have a robust body of knowledge resources that were refined throughout the \npilot based on real taxpayer questions and feedback. In the future, we could more \nconfidently design realistic practice scenarios around these resources, with a focus on \nthe most common and the most complex issues, such as technical troubleshooting \nand rejections. This would provide CSRs with more time to practice their skills using \nreal scenarios. \n• Knowing that questions about navigating the Direct File product were a significant \nportion of taxpayer chats, we could dedicate more training time to increasing familiarity \nwith the product, in addition to exploring and training representatives on potential new \nchat features like co-browsing or screensharing with taxpayers. \n• Communicating via chat is a skill that is different from interacting with taxpayers via \nphone. Future training can spend more time reinforcing best practices for \ncommunicating complex information via chat in a way that’s natural, conversational, \nand user-friendly. \nThe exact length of training should be driven by the needs of any redesigned curriculum. \n32 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFeedback Loops with Product \nCustomer support was integrated within the operations of the service itself. The “one team” \napproach promoted a holistic experience for taxpayers by ensuring that the product and \ncustomer support teams were in close communication, with daily (or even more frequent) \nfeedback loops improving the quality of both the product’s user experience and of customer \nsupport’s answers. The teams set up multiple methods for gathering feedback from taxpayers \nand CSRs to inform improvements to all aspects of the Direct File experience. CSRs were \nable to escalate to the product team particularly challenging taxpayer inquiries that may \nrequire hands-on support, a fix within Direct File, or a follow-up call-back from a Direct File \nrepresentative. \nCritical improvements to Direct File often stemmed from taxpayer or CSR feedback, including \nenabling taxpayers to reset their draft tax return, more informative error messages, and clearer \nlanguage and descriptions throughout the product. Approximately 200 taxpayer cases were \nescalated to the product team during the pilot. Chat transcripts were reviewed and synthesized \nby the product team to identify and prioritize \n“This really feels like we are an \npotential improvements. And CSRs provided more \nthan 350 suggestions that informed both customer \nextremely important part of \nsupport and product improvements. \nshaping the future of the IRS \nThese feedback loops also existed during training, \nand how we interact with the \nwith feedback from CSRs relayed to the product \ncountry as a whole.” \nteam as they were putting the finishing touches on \nDirect File. This culture of rapid iteration led one \nCSR to remark in training feedback, “Having the opportunity to see our suggestions come to \nfruition so quickly? This is so much fun. Normally things move at the speed of government, but \nthis really feels like we are an extremely important part of shaping the future of the IRS and \nhow we interact with the country as a whole.” \nCustomer Satisfaction \nIn the Touchpoints survey, taxpayers were asked, \nFigure 16. Please rate your experience \n“Please rate your experience contacting Direct \ncontacƟng Direct File customer support for \nFile customer support for assistance.” 90% of \nassistance. \ntaxpayers who had used customer support \nresponded that their experience was Excellent or \n \nAbove Average, with only 2% responding that \n \n \ntheir experience was Below Average or Very Poor \n \n(see Figure 16). \n \n \n \n \n \n \n \n \n33 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nCSRs noted the opportunity to improve the training and use of chat to communicate more \nnaturally and conversationally with taxpayers, avoiding information overload to the taxpayer. \nWere Direct File to continue in future years, the live chat experience could be improved by: \n• Expanding training, especially to: \no Allow for more familiarity with the Direct File tool \no Practice more complex topics such as technical troubleshooting \no Reinforce best practices with using prepared responses in a way that is natural \nand user-friendly for the taxpayer \n• Implement new chat technology features that would better equip CSRs to handle more \ncomplex cases, such authenticating chat sessions so CSRs can see the history of \ninteractions with an individual taxpayer and co-browsing/screen-sharing during \nauthenticated chat sessions. \n34 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nSection IV: State Taxes \nState taxes were the final operational challenge identified in the Report to Congress. The \nreport said, “Research indicates that taxpayers expect to be able to file federal, state, and \nlocal returns in one place. Any solution would require collaboration with state and local tax \nadministrators to enable integration and avoid creating additional burden for filers.”21 A key \nlearning objective for the pilot was to evaluate whether the experience of filing state taxes \nseparately could be made sufficiently seamless so as to not present a barrier to taxpayers in \nincome tax states, and to not negatively impact state tax administration. \nConceptual Overview \nAlthough states’ tax codes have varying degrees of conformance to the federal code, states \ntypically ask taxpayers to provide certain information from their federal return, from which state \ntax liability can be calculated. As a result, tax preparation can be thought of as a two-step \nprocess: first prepare a federal return, then prepare a state return using the federal return \ninformation. \nDirect File aimed to facilitate this two-step process by 1) directing taxpayers to a state tax tool \nfollowing completion of their federal return, ensuring that taxpayers understand that they may \nhave state tax obligations, and by 2) optionally allowing taxpayers to import their federal return \ndata into that state tax tool, minimizing duplicative data entry. For an illustration, see Figure \n17. \nFigure 17. Conceptual overview of state taxes in Direct File \n \nTo facilitate the taxpayer importing their federal return data into the state tool, Direct File \nimplemented a secure Application Programming Interface (API) that was adopted by state \ntools in Arizona, Massachusetts, and New York. Instead of downloading an unencrypted file \nthat could be stolen by malicious actors, taxpayers were able to transfer encrypted data from \n21 IRS. IRS Report to Congress: InﬂaƟon ReducƟon Act §10301(1)(B) IRS-run Direct e-File Tax Return System. Page \n20. htps://www.irs.gov/pub/irs-pdf/p5788.pdf \n35 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFigure 18. The taxpayer must sign in to Direct \nFile to iniƟate the transfer of their tax return \nvia the secure API. \ntheir Direct File account to their account with the \nstate tool. Figure 19 shows the consent screen \nfor taxpayers who requested to transfer their data \nto New York’s FileYourStateTaxes tool.22 \nOf the twelve states where resident taxpayers \nwere eligible to participate in the pilot, eight of \nthem have no state income tax. Four do (Arizona, \nCalifornia, Massachusetts, and New York), and \none non-income tax state had a state sales tax \ncredit that eligible taxpayers can apply for \n(Washington’s Working Families Tax Credit). For \ntaxpayers in each of these five states, filing a \nfederal return with Direct File was just the first \nstep. \nHowever, the pilot enabled the IRS and states to \ntrial different approaches to understand the pros \nand cons of potential paths forward. Table 3 \nshows how these approaches varied by state. \nTable 3. Direct File integration approaches by state \nArizona, New York \nTransfer method Secure API to enable \ntaxpayers to import data \nfrom Direct File \nMassachusetts \nSecure API to enable \ntaxpayers to import data \nfrom Direct File \nCalifornia \nTaxpayer uploads a PDF \nof their federal return \nReturn status \nFederal return must be \nFederal return cannot be \nN/A \naccepted before transfer \nrejected before transfer \n22 Video demonstraƟons of these tools are available online. \nArizona: htps://www.youtube.com/watch?v=TSbjAhBmDmQ \nMassachusets: https://www.youtube.com/watch?v=VEeShEevXpU \nNew York: https://www.youtube.com/watch?v=ENUHe6hKj1U \n36 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nArizona, New York \nMassachusetts \nCalifornia \nDigital identity \nEmail verification only (in \naddition to Direct File \nidentity measures) \nUser experience Information is pre-filled \nfrom the federal return; \ntaxpayer answers state-\nspecific questions \nKnowledge-based \nauthentication using state \ntax information (in \naddition to Direct File \nidentity measures) \nInformation is pre-filled \nfrom the federal return; \ntaxpayer answers state-\nspecific questions \nKnowledge-based \nauthentication using \nstate tax information (in \naddition to Direct File \nidentity measures) \nNo data is imported from \nDirect File; some returns \nmay be pre-filled using \nincome and prior-year \nreturns from the state \nState return \nState return is submitted \nState return is submitted \nState return is submitted \nsubmission \nvia the MeF Fed/State \ndirectly to the state \ndirectly to the state \nProgram \n• Return status. The states that integrated with Direct File adopted different \napproaches to whether they would allow the taxpayer to transfer a pending return, i.e., \none that the IRS has neither accepted nor rejected. The advantage of waiting for \nacceptance, the approach taken by Arizona and New York, is that it ensures the state \nreturn will not need to be revised or amended should the federal return be rejected, \nand the taxpayer need to fix an issue. The advantage of allowing pending returns, the \napproach taken by Massachusetts, is that it allows the taxpayer to immediately \ntransfer their return without waiting to learn whether it was accepted or rejected. \n• Digital identity. As Direct File provides strong guarantees that taxpayers transferring \ndata to state tools have submitted a federal return bearing a Taxpayer Identification \nNumber (TIN) that the IRS verified at the IAL2 level, integrated states could optionally \nleverage these guarantees to mitigate identity theft risk (as did Arizona and New York). \nMassachusetts built its Direct File integration into an existing tool that provides \ntaxpayers with access to other account information, and thus required the use of its \nexisting knowledge-based authentication (KBA) methods. California did not integrate \nwith Direct File for the pilot. \n• State return submission. MeF supports a Fed/State Program that enables registered \ntransmitters to use the system as a single point of submission for both federal and \nstate returns. The majority of e-filed state returns are submitted in this way, and states \nreceive benefits including “linking” the state and federal returns. The IRS worked to \nmake it possible for state tools to submit state returns linked to the Direct File return \nvia MeF. In this way, there would be no disruption to how states receive e-filed returns \n37 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ntoday (Arizona and New York chose to use this approach). Massachusetts and \nCalifornia submitted their returns directly to their own systems, without making a round \ntrip through MeF. \nThe IRS partnered closely with each of the integrated states and their partners to develop the \nsecure API and worked collaboratively with them throughout filing season. States provided \ninput on the design of relevant Direct File screens and provided language about the \ncapabilities of their tools for the eligibility checker both before and during the pilot. \nOpportunity: Move away from tax forms \nThe secure API transferred an Extensible Markup Language (XML) version of the forms and \nschedules of the federal tax return, using the existing MeF schema that is already in use by \nstates. This provided a number of advantages, particularly that the IRS and states needed to \ncoordinate their efforts in just a few months, and both parties were well-versed in the MeF \nschema. This minimized the coordination challenge by limiting the number of technical \ndecisions that needed to be made. \nAlthough the MeF schema provides an effective machine-readable version of tax forms, this \nmay not be the best long-term data interchange format for Direct File and states should Direct \nFile continue in future years. Tax forms only communicate what the taxpayer claimed on their \nreturn, for example, that they and their children were eligible for the Earned Income Tax Credit \n(EITC). However, when states adopt provisions similar to EITC, the eligibility requirements \nmay differ from the federal requirements in small ways, meaning that taxpayers who are \nineligible for EITC at the federal level may be eligible at the state level, or vice versa. \nThe impact is that state tools may need to re-ask questions already asked by Direct File to \nestablish eligibility for state credits or other provisions. If instead of transferring the tax forms, \nas represented by the MeF schema, Direct File instead transferred the answers taxpayers \ngave to questions, or transferred the conclusions that Direct File reached from those answers, \nthe experience of the state tools could be further streamlined. \nExchanging answers instead of forms, however, does create new challenges, among them the \nneed to ensure that taxpayers understand and consent to the information being transferred. \nDirect File leveraged the one-to-one correspondence between the machine-readable \ninformation and the forms and schedules of the tax return to explain concisely what \ninformation would be transferred to the state tool. If more complex information is exchanged, \nthe complexity of ensuring taxpayers understand what information they are providing to the \nstate tool would also be increased. \nShould Direct File continue in future years, this is a potential area for exploration, in \ncoordination with states and the Federation of Tax Administrators (FTA). \n38 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nResults \nPrevious research has suggested that the absence of state tax preparation and filing from \nDirect File would depress taxpayer interest in income tax states.23 In order to establish \nwhether Direct File’s approach to separate federal and state filing is viable, Figure 19 \ncompares uptake of Direct File in states with and without a state income tax. \nFigure 19. Accepted Direct File returns per 1,000 eligible taxpayers, by state \n \nWA\nAZ\nMA \nFL \nNV \nNH \nTX \nTN \nSD \nNY \nCA\nWY \nIncome tax states are represented among the states with both the highest and the lowest \nuptake. There is a great deal of variation between states, which may reflect different inherent \nlevels of interest or differences in media coverage, but this data does not reveal a statistically \nsignificant difference in Direct File uptake between income tax and non-income tax states. \nDirect File did not require taxpayers to use the integrated state tool to file their state taxes, but \nthe ease of importing Direct File data made this a popular option. Across the integrated states, \na majority of taxpayers chose to transfer their data to a state tool, at rates that in some states \nexceeded 90%. It should be noted, however, that just because a taxpayer transferred their \ndata to a state tool does not necessarily mean that they ultimately used the state tool to file. \nThe IRS will work with states to analyze the rates at which Direct File taxpayers filed using \ntheir state tools. \nOne initial finding is that Massachusetts taxpayers transferred their data at a lower rate than \nthe other integrated states. This could be attributable to the account creation process used by \nthe Massachusetts tool, which required verifying the taxpayer’s identity using state tax \ninformation (e.g., first-time filers in Massachusetts or taxpayers who did not file in \nMassachusetts in the last three years could not use this option). The Massachusetts tool also \n23 MITRE CorporaƟon. MITRE Taxpayer Filing Preference Surveys, February 2023. \nhtps://www.mitre.org/sites/default/ﬁles/2023-05/PR-23-1221-MITRE-Taxpayer-Filing-Preference-Surveys.pdf \n39 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nsupported filing tax returns without importing data from Direct File, unlike the Arizona and New \nYork tools, so taxpayers could have used the state tool without importing their data. In the \ncoming months, the IRS will work with all of the income tax states who participated in the pilot \nto assess the impact of Direct File on state tax compliance, reconciling state and federal data \nto understand full range of methods that Direct File taxpayers used to complete their state \ntaxes. \nArizona and New York chose to require that the federal return be accepted prior to transferring \nthe information to the states, so that the state return did not need to be revised or amended if \nthe federal return was rejected and the taxpayer needed to fix an issue. The downside of this \napproach is that taxpayers needed to wait for acceptance, potentially causing frustration or \neven abandonment if Direct File took too long to relay an accepted or rejected status. For the \nvast majority of filing season, however, this was not an issue, as Direct File was generally able \nto provide a status within 10 minutes of submission. There were exceptions to this, including \non Tax Day, when delays in providing a status peaked at more than two hours around 5:00pm \nEastern. While the delays abated in the early evening, this was a moment when the division of \nfederal and state returns caused additional stress for taxpayers. \nRecognizing that the pilot was limited to four states with income tax, it enabled the IRS to test \nintegrating with states in different ways to preserve a seamless taxpayer experience and avoid \nnegatively impacting state tax administration. \n40 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nSection V: Cost \nOne of the biggest questions surrounding Direct File is regarding the costs of operating such a \nprogram. In the Report to Congress, the IRS estimated that the annual cost for Direct File \ncould range from between $64.3 to $248.9 million for a service that reached between 5 to 25 \nmillion taxpayers depending on the tax scope and the taxpayers reached. We noted that these \nestimates were subject to uncertainty due to the nature of launching a new product like Direct \nFile. The pilot provides an opportunity to collect concrete data on the cost of Direct File. \nTable 4. Direct File spending through April 20, 202424 \n$ in Millions \nFY 2023 \nFY 2024 YTD \nTotal through \nFY 2024 YTD \nFY 2023 Direct File Feasibility Study and Report to Congress\n 11.6\n -\n 11.6 \nTechnology & Product \n11.6 \n-\n11.6 \nLabor \n0.8 \n-\n0.8 \nNon-Labor \n10.8 \n-\n10.8 \nAdvisory and assistance services \n8.6 \n-\n8.6 \nEquipment \n0.3 \n-\n0.3 \nOther goods and services from Federal sources \n1.9 \n-\n1.9 \nDirect File Pilot Development and Implementation \n1.5 \n11.5 \n13.0 \nCustomer Service \n0.1 \n1.8 \n1.9 \nLabor \n0.1 \n1.8 \n1.9 \nTechnology & Product \n1.4 \n9.7 \n11.1 \nLabor \n0.2 \n2.9 \n3.1 \nNon-Labor \n1.2 \n6.8 \n8.0 \nAdvisory and assistance services \n1.2 \n3.2 \n4.4 \nOngoing cloud services \n-\n0.5 \n0.5 \nEquipment \n-\n0.2 \n0.2 \nOther goods and services from Federal sources \n-\n2.8 \n2.8 \nTravel and transportation of persons \n-\n0.1 \n0.1 \nGrand Total \n13.1 \n11.5 \n24.6 \nThrough April 20, 2024, the IRS spent $24.6 million on Direct File, which includes $11.6 million \nin costs for the development of last year’s report to Congress. Of the $13.0 million spent on \npilot development and implementation, $10.6 million is technology and product development \ncosts and $2.4 million is operational costs (customer service, cloud computing, user \nauthentication, etc.). The limited design of the pilot means that the IRS was not able to benefit \n24 FY2024 labor includes actuals through 04/06/2024 and an accrual through 04/20/2024. Costs do not include \nother shared corporate costs. \n41 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nfrom economies of scale. If the number of Direct File users were to increase, the cost per \nreturn would decrease. \nThese totals include costs associated with vendor support and an interagency agreement with \nGSA’s 18F. To build and run the pilot, the IRS also engaged 29 employees from the U.S. \nDigital Service (USDS) to supplement the IRS employees and other team members. The \nUSDS costs are not included in the $24.6 million spent on Direct File. The IRS estimates that \nthe annualized cost for the USDS team is $7.2 million. \nWhile the costs outlined above all center on the actual costs involved in delivering the pilot, the \nteam is using this data to develop a more robust cost estimate for potential future costs for \ndelivering Direct File. We anticipate having that estimate available in the next few weeks. \n42 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nSection VI: Next Steps \nWhile this report lays out our initial evaluation of the Direct File pilot, it is only the beginning of \nour work. There is additional work to be done to evaluate the pilot itself, understand its impact, \nand identify changes and enhancements to Direct File that would improve the user experience \nfor possible future years. \nStakeholder engagement \nIn addition to data and analysis around the pilot itself, the IRS will be engaging with \nstakeholders in the coming weeks to talk to them about Direct File and hear their feedback \nand thoughts. This includes talking to individuals on the Hill, industry, states, taxpayer-facing \ngroups, and partners. The IRS will engage in a series of conversations and roundtables to \nboth talk about what we learned during the pilot and hear from others on their thoughts about \nDirect File. \nAdditional analysis of pilot data \nAs noted, the data contained in this report is not comprehensive. There is additional analysis \nof pilot data that is needed and will occur over the coming months. Some areas the team will \nexplore include: \n• A deeper analysis of Direct File usage, including barriers to usage and the cause for \nuser drop-off to identify potential future changes and enhancements. \n• An analysis of post-filing season data, including looking at amendment rates as well as \naudit selections and the reasons for those selections to identify potential adjustments \nto the Direct File tax logic or potential enhancements to the user experience to avoid \nfuture errors. \n• Gathering a better understanding of who used Direct File, how they chose to use it, \nand whether any information we learn creates an opportunity for potential future \nchanges or expansion. \n• Study whether Direct File was successful in ensuring that taxpayers received the \ncredits and benefits to which they were eligible and any effect on benefits uptake. \nFollow on surveys – ITB and TES \nAs part of the Direct File evaluation plan, there is also additional survey work still to be done \nrelated to Direct File. Every year Research, Applied Analytics and Sciences (RAAS) conducts \nthe Individual Taxpayer Burden survey (ITB), which is a voluntary survey of taxpayers \ndesigned to learn more about the time and expense involved in preparing and filing taxes. The \ngoal of the survey is to gather information to learn how to reduce taxpayer burden. This year, \nRAAS allocated 5,000 surveys to users of Direct File, and the results of that survey will \n43 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nprovide valuable information about the taxpayer experience while using Direct File and \nwhether taxpayers found Direct File to reduce burdens. \nThe IRS also conducts an annual Taxpayer Experience Survey (TES). The 2022 TES provided \nvaluable feedback about taxpayer interested in using Direct File that was analyzed in the \nreport to Congress. The 2024 TES will contain Direct File-specific questions designed to \nidentify taxpayers’ impressions and interest in using Direct File as well as their experience with \nand interest in using chat-based customer support. \nUser research \nOne of the foundations of the development of Direct File is that the service was built with \ntaxpayers, not just for taxpayers. The commitment to ongoing user research does not end now \nthat the pilot is over. Throughout the pilot the team continued to engage in user research with \nDirect File users who wanted to provide feedback on the product. We will continue this user \nresearch both to understand the experience of taxpayers who used Direct File, taxpayers who \ntried to use Direct File and were unable to, and taxpayers who have not yet tried Direct File \nbut can provide valuable feedback, nonetheless. \nThe Future of Direct File \nAt the time of this report's release, May 3, 2024, the IRS has not made a decision about the \nfuture of Direct File. The Direct File team and IRS leadership will examine data from the pilot, \nuser feedback, and discussions with stakeholders, and the IRS Commissioner anticipates \nmaking a decision about Direct File's future later in the Spring of 2024. \n44 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nAppendix I: Touchpoints Survey Results \nThe Direct File Touchpoints Survey was an optional survey administered to taxpayers after \nsubmitting or resubmitting a Direct File return. The survey was built using GSA’s Touchpoints \ncustomer experience feedback solution. The questions were developed internally and \nadministered in English and Spanish. The survey was available from March 19th, 2024, 1:30 \nPM EDT to April 21st, 2024, 6:00 AM EDT. There were 13 optional questions: 4 multiple-\nchoice, 4 open-ended, and 5 Likert scale. \nThe full survey yielded about 15,082 responses, 98% from the English respondents and 2% \nfrom the Spanish respondents. The response rate was 13%. This appendix presents results \nfrom nine questions, excluding open-ended responses. \nPlease rate your overall experience using Direct File. \ncount \npercent \nExcellent 10,007 \n68.60 \nAbove Average 3,207 \n21.99 \nAverage 1,129 \n7.74 \nBelow Average 150 \n1.03 \nVery Poor 94 \n0.64 \nTotal 14,587 \n100.00 \nOn a scale from 0 to 10, how likely are you to recommend Direct File to a friend or \nfamily member? \ncount \npercent \nPromoters (9 to 10) 10,415 \n79.86 \nPassives (7 to 8) 1,847 \n14.16 \nDetractors (0 to 6) 779 \n5.97 \nTotal 13,041 \n100.00 \n45 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMy experience with Direct File increased my trust in the IRS. \ncount \npercent \nYes \n12,166 \n86.18 \nNo 1,951 \n13.82 \nTotal 14,117 \n100.00 \nDescribe your experience verifying your identity using a selfie and facial recognition. \ncount \npercent \nVery Easy 8,172 \n55.58 \nSomewhat Easy 3,151 \n21.43 \nDid not Use Selfie 1,804 \n12.27 \nNeither 698 \n4.75 \nSomewhat Difficult 605 \n4.12 \nVery Difficult 272 \n1.85 \nTotal 14,702 \n100.00 \nDescribe your experience verifying your identity chatting with a live video agent. \ncount \npercent \nDid not Speak to Live Agent 9,807 \n67.49 \nVery Easy 3,386 \n23.30 \nSomewhat Easy 776 \n5.34 \nNeither 313 \n2.15 \nSomewhat Difficult 146 \n1.00 \nVery Difficult 104 \n0.72 \nTotal 14,532 \n100.00 \n46 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nHow did you prepare your federal income tax return last year? \ncount \npercent \nI used software or an online tool that I paid for \nI used free software or a free online tool \nI did not file last year \nI used a paid preparer \nOther \nI prepared my return on paper \nTotal \n4,519 \n30.93 \n3,971 \n27.18 \n2,394 \n16.39 \n2,288 \n15.66 \n838 \n5.74 \n599 \n4.10 \n14,609 \n100.00 \nHow did this experience compare to your filing experience last year? \ncount \npercent \nMuch Easier \nEasy \nAbout the same \nHarder \nA lot harder \nTotal \n7,475 \n54.51 \n2,946 \n21.48 \n2,664 \n19.43 \n512 \n3.73 \n117 \n0.85 \n13,714 \n100.00 \nWhat type of device did you use to access Direct File? \ncount \npercent \nA personal laptop or desktop computer \nA personal smart phone or tablet \n[Multiple devices] \nA public computer (e.g., at a library or work) \nOther \nTotal \n9,870 \n67.09 \n3,203 \n21.77 \n1,232 \n8.37 \n340 \n2.31 \n66 \n0.45 \n14,711 \n100.00 \n47 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPlease rate your experience contacting Direct File customer support for assistance. \ncount \npercent \nDid not contact Customer Support 7,444 \n50.74 \nExcellent 5,140 \n35.04 \nAbove Average 1,347 \n9.18 \nAverage 593 \n4.04 \nVery Poor 79 \n0.54 \nBelow Average 68 \n0.46 \nTotal 14,671 \n100.00 \n48 \n" ]
p5973sp.pdf	0524 Publ 5973 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5973sp.pdf	[ "¿Debo visitar un Centro de \nasistencia al contribuyente? \nLos contribuyentes deben estar alerta e informados sobre \nlas estafas, ardides y estafas comunes. Las publicaciones \nen las redes sociales pueden incluir información inexacta o \nengañosa. Recientemente, el IRS ha descubierto sistemas \nque animan a las personas a presentar reclamaciones de \nimpuestos falsas e inexactas con la esperanza de recibir \ngrandes reembolsos. \nAsegúrese de ser elegible para los créditos que reclamó y de \nque la información que proporcionó sea exacta - es posible que \nse le solicite que proporcione documentación para respaldar \ncualquier elemento reclamado en su declaración y de no hacerlo, \nse pueden aplicar multas excesivas.\nSi ha recibido una carta del IRS indicándole que programe una cita en persona para verificar su identidad para una declaración de \nimpuestos que presentó, hay factores importantes que debe considerar antes de visitar un Centro de asistencia al contribuyente (TAC, \npor sus siglas en inglés).\n\t\n■¿Revisó cuidadosamente su declaración de impuestos para\nasegurar su exactitud?\n\t\n■Si utilizó un preparador de impuestos, ¿firmó la declaración\nesa misma persona? Si esa persona no lo hizo, debería\nhaberlo hecho.\n\t\n■Si reclamó el Crédito tributario por combustible (FTC, por sus\nsiglas en inglés), ¿operó usted una granja o compró gasolina\npara la aviación? La FTC está destinada para el uso de\nnegocios fuera de las carreteras y negocios agropecuarios\ny por lo tanto, no está disponible para la mayoría de los\ncontribuyentes.\n\t\n■Si reclamó el Crédito tributario por licencia por enfermedad y\nlicencia familiar, ¿verificó que reúne los requisitos conforme\na la Ley de familias primero en respuesta al coronavirus\n(en inglés)? Estos créditos estuvieron disponibles para las\npersonas que trabajaban por cuenta propia en 2020 y 2021\ndurante la pandemia; no están disponibles para las declara\nciones de impuestos de 2023 y no pueden basarse en los\ningresos de trabajo como empleado.\n\t\n■Si presentó el Anexo H (Formulario 1040 o Formulario\n1040-SR), Impuestos sobre el Empleo de Empleados\nDomésticos, ¿reclamó un reembolso con base en los\nsalarios realmente pagados a los empleados domésticos?\n¿Tiene documentación que respalde su declaración de\nimpuestos?\n\t\n■Los salarios y las retenciones que reclamó en su declaración\nde impuestos, ¿coinciden con los salarios y las retenciones\nen sus Formularios W-2, 1099 u otros documentos propor\ncionados por su empleador?\nSi la información de su declaración de impuestos no es \nexacta, usted no recibirá el reembolso que reclamó. El \npresentar intencionalmente una declaración de impuestos \nreclamando créditos a los que no tiene derecho, puede \nresultar en una multa significativa. Recuerde, usted es \nresponsable de la información proporcionada en su \ndeclaración de impuestos, independientemente de la persona \nque la preparó. \nSi no cumple con los requisitos para reclamar estos créditos, \npresente una declaración enmendada (en inglés) y no es \nnecesario que visite un TAC. Si aún necesita que le atiendan \nen un TAC, por favor llame al (844) 545-5640 para programar \nuna cita en una fecha y hora conveniente para usted. \nPublication 5973 (sp) (5-2024) Catalog Number 94997C Department of the Treasury Internal Revenue Service www.irs.gov\nEstafas tributarias/Alertas del consumidor\nLista de Docena Sucia\nPlanes tributarios abusivos \nPara obtener más información sobre estas y otras estafas y cómo denunciarlas, visite estas páginas en IRS.gov/espanol\n" ]
f15227.pdf	0124 Form 15227 (en-sp) (PDF)	https://www.irs.gov/pub/irs-pdf/f15227.pdf	[ "Catalog Number 73381K\nwww.irs.gov\nForm 15227 (en-sp) (Rev. 1-2024)\nForm 15227 \n(January 2024)\nDepartment of the Treasury - Internal Revenue Service\nApplication for an Identity Protection \nPersonal Identification Number (IP PIN)\nDo not submit this form if you already have an IP PIN or received notification from IRS you’ve been assigned an IP PIN. \nIf you’ve lost your IP PIN, or have not yet received one in the mail, you may retrieve it at irs.gov/retrieveippin.\nYou may get an IP PIN immediately by visiting irs.gov/getanippin, or schedule a visit at a Taxpayer Assistance Center to request an IP PIN. You can find \nthe TAC office closest to you with our Taxpayer Assistance Locator tool or call (844-545-5640) to schedule an appointment.\nIn order for IRS to accept this form you (the person in ‘Box a’) must meet all of the following four criteria.\n(1) You don’t have an IP PIN assigned to you\n(2) You have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Provide complete number in ‘Box d’ below.\n(3) Your adjusted gross income on your last filed return is below; For Individuals $79,000 or For Married Filing Joint $158,000.\n(4) You have access to a telephone. Provide your phone number in ‘Box e’ below.\nName and Contact Information of Taxpayer Applying for the IP PIN (Required) \nWe are required to contact this taxpayer to validate their identity before issuing the IP PIN. If completing this form by hand, please write clearly\na - Last name\nFirst name\nMiddle name or initial\nb - Current mailing address (apartment or suite number and street, or P.O. Box)\nCity\nState\nZIP code\nc -The person in ‘Box a’ is a dependent\nYes\nNo\nd - Taxpayer Identification Number (Provide 9-digit SSN or ITIN of person in ‘Box a’)\ne - Telephone number with area code at which person in ‘Box a’ may be contacted, \nMonday - Friday, 7 a.m. - 7 p.m. your local time (Alaska & Hawaii follow Pacific Time)\nf - Language preference\nEnglish\nSpanish\ng - I declare that, to the best of my knowledge and belief, the information entered on this Form 15227 (en-sp) is true, correct, complete, \nand made in good faith\nPrinted name of person submitting this form\nDate completed\nInstructions for Submitting this Form\nBox a – Enter your name (person in ‘Box a’) as shown on your last filed tax return. If your first or middle name does not fit in the space allowed on the \nform, you may show the first and middle name initials, though you must provide your full last name. \nBox b – Complete mailing address of person in ‘Box a’. \nBox c – Indicate if this form is being prepared or submitted by a parent or legal guardian of a dependent child or dependent relative. \nBox d – Provide Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) of person in ‘Box a’. \nBox e – Please provide telephone number where person in ‘Box a’ can be reached during business hours. If dependent child or dependent relative, \nprovide phone number of parent or legal guardian. \nWe will contact person in ‘Box a’ to verify and authenticate their identity. \nIf when we call you, you may choose to verify the caller is an IRS employee. In this case, please call the IRS toll-free at 800-908-4490 for \nspecialized assistance, Monday - Friday, 7 a.m. - 7 p.m. your local time (Alaska & Hawaii follow Pacific Time). \nBox f – Indicate your language preference for the appropriate IRS assistor to call you. \nHelpful Reminders \n• You may want to have any current tax returns available to help with answering questions when we contact you.\n• You will receive a new IP PIN in early January of each year in a mailed CP01A Notice to use when you file your tax return(s) during the following \nfiling season. At this time, if the taxpayer chooses to receive an IP PIN, they cannot opt out later.\nHelp us Avoid Delays: Choose one method (below) of submitting this form, either by Mail or by FAX, not both.\nSubmitting by Mail\nMail this form to: \nDepartment of the Treasury, IRS \nFresno, CA 93888-0025\nSubmitting by FAX\nInclude a cover sheet marked ‘Confidential’ \nFAX this form toll-free to: \n855-807-5720\nPrivacy Act and Paperwork Reduction Notice\nWe ask for this information to carry out the Internal Revenue laws. This form is provided for your convenience; its use is voluntary. The Internal Revenue Code (I.R.C.) § 7803 and the \nTaxpayer First Act of 2019 (P.L. 116-25) authorize us to collect this information. The primary purpose of the form is to provide a paper method of requesting an Identity Protection PIN. \nProviding false information may subject you to penalties. Generally, tax returns and return information are confidential, under I.R.C. § 6103. However, we may provide this information to \nthe Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. possessions to carry out their tax laws. We may also disclose this \ninformation to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat \nterrorism.. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. \nPublic reporting burden for this collection of information is estimated to average 15 minutes per response, including the time for reviewing instructions, searching existing data sources, \ngathering, and maintaining the data needed, and completing and reviewing the collection of information. \nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send your comments \nthrough www.IRS.gov/FormComments. Or you can send your comments to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, \nDC 20224. Do not send this form to this address. Instead, see ‘Instructions for Submitting this Form’, above.\nEn Español\n", "Catalog Number 73381K\nwww.irs.gov\nForm 15227 (en-sp) (Rev. 1-2024)\nFormulario 15227 \n(enero de 2024)\nDepartment of the Treasury - Internal Revenue Service\nSolicitud de un Número de Identificación Personal \npara la Protección de la Identidad (IP PIN)\nNo presente este formulario si usted ya tiene un IP PIN o si recibió una notificación del IRS que le asignaron un IP PIN. \nSi ha perdido su IP PIN o todavía no ha recibido uno por correo, usted puede recuperarlo en www.irs.gov/recuperarippin.\nPuede obtener un IP PIN inmediatamente visitando www.irs.gov/soliciteippin o programar una visita a un Centro de Ayuda al Contribuyente (TAC, por \nsus siglas en inglés) para solicitar un IP PIN. Puede encontrar la oficina del TAC más cercana a usted con nuestra herramienta Localizador de ayuda al \ncontribuyente (en inglés) o llamar al 844-545-5640 para programar una cita.\nPara que el IRS acepte este formulario, usted (la persona en la ‘casilla a’) debe cumplir con los siguientes cuatro requisitos.\n(1) No tiene un IP PIN asignado\n(2) Tiene un número de Seguro Social (SSN, por sus siglas en inglés) o un número de identificación personal del contribuyente (ITIN, por sus \nsiglas en inglés). Proporcione el número completo en la ‘casilla d’ a continuación.\n(3) El ingreso bruto ajustado en su última declaración presentada se indica a continuación, para individuos $79,000 o $158,000 para casados con \npresentación conjunta.\n(4) Tiene acceso a un teléfono. Proporcione su número de teléfono en la ‘casilla e’ a continuación.\nNombre e información de contacto del contribuyente que solicita el IP PIN (Requerido) \nEstamos obligados a comunicarnos con este contribuyente para verificar su identidad antes de emitir el IP PIN. Si completa este formulario a mano, por \nfavor escriba claramente. \na - Apellido(s) \nPrimer nombre\nSegundo nombre o inicial\nb - Dirección postal actual (número de apartamento o suite y calle, o apartado postal)\nCiudad\nEstado\nCódigo postal \nc - La persona en la ‘casilla a’ es un dependiente\nSí\nNo\nd - Número de identificación del contribuyente (Proporcione los 9 dígitos del SSN o ITIN de la persona en la casilla “a”)\ne - Número de teléfono con el código de área al que se puede llamar a la persona en la ‘casilla a’, \nde lunes a viernes, de 7 a.m. a 7 p.m. su horario local (Alaska y Hawái siguen el horario del Pacífico) \nf - Preferencia de idioma \nInglés\nEspañol\ng - Bajo penas de perjurio, declaro que, a mi leal saber y entender, la información anotada en este Formulario 15227 (en-sp) es verídica, correcta, \ncompleta y hecha de buena fe.\nNombre en letra de imprenta de la persona que presenta este formulario\nFecha en que se completó\nInstrucciones para presentar este formulario\nCasilla a – Anote su nombre (persona en la ‘casilla a’) como se muestra en su última declaración de impuestos que presentó. Si el primer nombre o segundo nombre no \ncabe en el espacio permitido en el formulario, usted puede anotar las iniciales de su primer y segundo nombre, aunque tiene que proporcionar su(s) apellido(s) \ncompleto(s). \nCasilla b – Escriba la dirección postal de la persona en la ‘casilla a’. \nCasilla c – Indique si este formulario se preparó o se presentó por un padre o un tutor legal de un hijo dependiente o de un pariente dependiente. \nCasilla d – Proporcione el Número de Seguro Social (SSN, por sus siglas en inglés) o el Número de identificación personal del contribuyente (ITIN, por sus siglas en inglés) \nde la persona en la ‘casilla a’. \nCasilla e – Proporcione el número de teléfono donde se puede llamar a la persona en la ‘casilla a’ durante el horario de trabajo. Si es el hijo o el pariente dependientes, \nproporcione el número de teléfono de los padres o del tutor legal. \nNos comunicaremos con la persona en la “casilla a” para verificar y autenticar su identidad. \nSi le llamamos, usted puede elegir verificar que la persona que llama es un empleado del IRS. En este caso, por favor, llame al IRS al número gratuito \n800-908-4490 para obtener ayuda especializada, de lunes a viernes, de 7 a.m. a 7 p.m. su horario local (Alaska y Hawái siguen el horario del Pacífico). \nCasilla f – Indique su preferencia de idioma para que el asistente apropiado del IRS le llame. \nRecordatorios útiles\n• Puede que desee tener disponible cualquier declaración de impuestos actual para ayudarle a responder las preguntas cuando nos comuniquemos con usted.\n• Recibirá un nuevo IP PIN por correo a principios de enero de cada año en un Aviso CP01A, para utilizar cuando presente sus declaraciones de impuestos durante la \nsiguiente temporada de impuestos. En este momento, si el contribuyente elige recibir un IP PIN, no puede optar por no recibirlo más adelante.\nAyúdenos a evitar demoras: Elija un método (a continuación) para presentar este formulario – ya sea por correo o por FAX, no ambos.\nPresentar por correo\nEnvíe por correo este formulario a: \nDepartment of the Treasury, IRS \nFresno, CA 93888-0025\nPresentar por FAX\nIncluya una hoja de carátula marcada “Confidential” \nEnvíe este formulario por FAX libre de costos a: \n855-807-5720\nAviso sobre la Ley de Confidencialidad de Información y Reducción de Trámites\nSolicitamos esta información para llevar a cabo las leyes de Impuestos Internos. Este formulario se proporciona para su conveniencia; su uso es voluntario. La Sección 7803 del Código de Impuestos Internos (IRC, por sus siglas \nen inglés) y la Ley del Contribuyente Primero, de 2019 (P.L. 116-25) nos autorizan a recopilar esta información. El propósito principal del formulario es proporcionar un método en papel para solicitar un Número de Identificación \nPersonal para la Protección de la Identidad (IP PIN, por sus siglas en inglés). El proporcionar información falsa podría exponerle a multas. Por lo general, las declaraciones de impuestos y la información de la declaración son \nconfidenciales, conforme a la Sección 6103 del Código de Impuestos Internos (IRC, por sus siglas en inglés). Sin embargo, podemos proporcionar esta información al Departamento de Justicia para litigios civiles y criminales y a \nlas ciudades, estados, al Distrito de Columbia y a los territorios o estados libres asociados de los EE. UU. para llevar a cabo sus leyes tributarias. También podemos divulgar esta información a otros países conforme a un tratado \ntributario, a las agencias federales y estatales para hacer cumplir las leyes penales federales no tributarias o a las agencias federales de inteligencia y de aplicación de la ley para combatir el terrorismo. Los libros o registros \nrelacionados con un formulario o sus instrucciones tienen que conservarse siempre y cuando su contenido pueda convertirse en material en la aplicación de cualquier ley de impuestos internos. \nSe estima que la carga de presentación de informes públicos para esta recopilación de información es de un promedio de 15 minutos por respuesta, incluido el tiempo para revisar las instrucciones, buscar las fuentes de datos \nexistentes, recopilar y mantener los datos necesarios y completar y revisar la recopilación de información. \nSi tiene comentarios acerca de la exactitud de estos estimados de tiempo o sugerencias para simplificar este formulario, nos gustaría recibirlos. Puede enviar sus comentarios a www.IRS.gov/FormComments (en inglés). O puede \nenviar sus comentarios a Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. No envíe este formulario a esta dirección. En su lugar, consulte las “Instrucciones \npara presentar este Formulario”, indicadas anteriormente.\nEnglish Version\n" ]
p5850sp.pdf	0723 Publ 5850 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5850sp.pdf	[ "¿Tiene \n hijos?\n¡Bienvenidos de \nregreso a la escuela!\t\n \n p\nar\na \no\nb\nte\nne\nr \nla\n p\nre\np\nar\na\nci\nó\nn \ng\nra\nt\nui\nta\n d\ne \nsu\n \nde\ncl\na\nra\nci\nó\nn \nde\n i\nm\np\nu\ne\nst\no\ns\n \n \nE\nsc\na\nn\ne\ne \ne\nl \nc\nó\ndi\ng\no \nQ\nR\n c\no\nn \nsu\n d\ni\nsp\no\nsi\nti\nv\no \nin\nt\nel\nig\ne\nnt\ne \no\n v\ni\nsi\nte\n I\nR\nS.\ng\no\nv/\nes\n/\nvi\nt\na \nPublication 5850 (sp) (Rev. 7-2023) Catalog Number 94796P \nDepartment of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5973.pdf	0524 Publ 5973 (PDF)	https://www.irs.gov/pub/irs-pdf/p5973.pdf	[ "Should I visit a Taxpayer \nAssistance Center? \nTaxpayers should be alert and aware of common scams, \nschemes and cons. Postings on social media can \ninclude inaccurate or misleading information. The IRS \nhas recently seen schemes that encourage people to \nsubmit false, inaccurate tax claims in hopes of receiving \nlarge refunds. \nMake sure you are eligible for any credits you claimed and \nthat the information you reported is accurate – you may \nbe asked to provide documentation to support any items \nclaimed on your return and failure to do so can result in \nsteep penalties. \nIf you’ve received an IRS letter instructing you to schedule an in-person appointment to verify your identity for a tax return you filed, \nthere are important factors to consider before visiting a Taxpayer Assistance Center (TAC).\n\t\n■Did you carefully review your tax return to ensure accuracy?\n\t\n■If you used a tax preparer, did they sign the return \nthemselves? If they didn’t, they should have.\n\t\n■If you claimed the Fuel Tax Credit (FTC), did you run a farm \nor buy aviation gasoline? The FTC is meant for off-highway \nbusiness and farming use and, as such, is not available to \nmost taxpayers.\n\t\n■If you claimed the Sick & Family Leave Credit, did you \nverify that you are eligible under the Families First \nCoronavirus Response Act? These credits were available \nfor self-employed individuals for 2020 and 2021 during the \npandemic; they are not available for 2023 tax returns and \ncannot be based on income earned as an employee.\n\t\n■If you filed Schedule H (Form 1040), Household \nEmployment Taxes, did you claim a refund based on \nwages actually paid to household employees? Do you \nhave documentation to support your tax return?\n\t\n■Do the wages and withholding you claimed on your tax \nreturn match the wages and withholding on your W-2s, \n1099s or other documents provided by your employer? \nIf the information on your tax return is not accurate, you \nwill not receive the refund claimed. Willful filing of a tax \nreturn claiming credits you don’t qualify for can result in a \nsignificant penalty. Remember, you are responsible for the \ninformation provided on your tax return, no matter who \nprepared it. \nIf you do not meet the requirements to claim these credits, \nfile an amended return, and there is no need for you to \nvisit a TAC. If you still need to be seen at a TAC, please call \n(844) 545-5640 to make an appointment at a date and time \nconvenient for you. \nPublication 5973 (5-2024) Catalog Number 94977K Department of the Treasury Internal Revenue Service www.irs.gov\nTax Scams/Consumer Alerts\nDirty Dozen List\nAbusive Tax Schemes & Return Preparers\nFor more information on these and other scams and how to report them, visit these pages on IRS.gov:\n" ]
p5348zht.pdf	1123 Publ 5348 (zh-t) (PDF)	https://www.irs.gov/pub/irs-pdf/p5348zht.pdf	[ "使用這些準備技巧 \n為提交聯邦所得稅申 \n報表做好準備\n依靠 IRS.gov 獲取核實的資訊\n數百萬人使用IRS.gov解答稅務問題、提交報稅表、\n查看其退\n稅情況或支付稅款\n，\n您也可以加入他們的行列。透過 IRS.gov \n，\n每天24小時都可以找到有用的線上工具和資源\n，\n無需等待\n或預約。\n保護您的數據 \nIRS 的官方網站是IRS.gov\n，\n大多數IRS.gov網頁地址以 \nhttps://www.irs.gov/ 開頭。不要被自稱是 IRS 的網站或\n未經請求的電子郵件誤導。他們的URL 通常以 .com\n、\n.net 或 \n.org 結尾\n，\n而不是 .gov。採取這些步驟 (英文) 保護自己免受\n身份竊賊和國稅局冒充者的侵害。\n與 IRS 保持聯繫 \nIRS 有幾種方法可以讓您隨時了解有助於稅務規劃的重\n要稅務資訊\n。請關注IRS的官方社交媒體帳戶和電子郵件\n訂閱列表 (英文) ，\n以隨時了解最新的稅務主題和警報。\n下\n載 IRS2Go 行動應用\n、觀看 IRS YouTube (英文) 影片\n、訂\n閱 IRS電子通訊\n（英文)或關注推特\n（英文), 臉書\n（英文), \nLinkedln\n（英文) 和 lnstagram\n（英文)上的 IRS，\n以獲取有\n關稅務變更\n、詐騙警報、\n計劃、\n產品和服務的最新更新。\n以您喜歡的語言和格式獲取稅務資訊\n任何語言的稅務資訊都可能難以理解，\n尤其是您不熟悉的語\n言\n。我們正在將稅務資源翻譯成更多語言\n，\n目前擁有二十種\n語言\n（英文)的基本稅務資訊\n。要接收 IRS 提供的其他語言的\n書面通訊\n，\n您可以提交附表LEP, 請求更改語言偏好 (英文)\n或訂閱西班牙語 IRS 新聞 (西班牙文) (Noticias del IRS en \nEspañol) 以接收稅務提示以及西班牙語的最新消息\n。表格 \n9000 （替代媒體偏好）\n可用於接收替代媒體格式\n（點字\n、\n大\n字體等）\n進行的書面溝通。\n在線安全地訪問您個人的稅務帳戶資訊 \nIRS線上帳戶可讓您查看最近報稅表中的關鍵資料。這包括\n您提交明年稅表時可能需要的資訊\n，例如您上一年的調整後 \n準備報稅 \n立即採取措施為明年的稅務工\n作做好準備 \n總收入\n。\n您的線上帳戶還包含您的稅款餘額、\n付款計劃詳細\n資訊\n，\n並允許您進行付款\n。\n您也可以查看IRS的選定信件\n，\n以\n批准稅務專業人員的授權書和稅務資訊授權申請。透過 IRS.\ngov/account 訪問您的帳戶\n。 \n更新記錄\n如果您的地址發生變更, 請通知 IRS 以確保您在新地址收到 \nIRS 信件。申報 8822 表格\n，地址變更\n（適用於個人\n、贈與\n、\n遺產或隔代轉讓稅申報表） (英文), 向 IRS 更新您的地址。\n否則\n，\n當您報稅時\n，\n國稅局將自動使用您報稅表上的地址更\n新您的記錄。如果您合法更改了姓名\n，\n請通知社會安全管理\n局 (英文)以避免延誤處理您的報稅表。 \n檢查您的抵免和扣除資格 \n人生大事 — 買房\n、\n上大學或失去工作 — 可能讓您有資格享\n受某些稅收優惠\n。現在了解您的申請資格\n，\n有助於在明年更\n輕鬆地報稅\n。\n其他情況\n，\n如結婚或離婚, 歡迎孩子或親身經\n歷配偶或被撫養人的死亡, 也可能影響您稅務優惠的資格和\n申報狀態。要了解更多資訊\n，\n請轉到人生大事件後管理您的\n稅務 (英文)。\n稅收抵免和扣除 (英文)可能意味著您口袋裡的錢更多\n，\n現在\n考慮一\n下您的申請資格\n，\n可能有助於您明年更容易申報。使用 \nIRS.gov 上的互動式稅務助理 (英文) 尋找您是否有資格獲得 \n低收入家庭福利優惠\n、子女和被扶養人照護抵免\n、子女稅務\n優惠和其他被扶養人抵稅優惠等抵免。有學生的家庭可能有\n資格獲得教育抵免優惠\n。\n請記住要保留記錄\n，\n包括政府機關的信函\n，這些記錄會表明\n您有資格申請優惠。\n檢查您的 ITIN \n如果要使用 ITIN\n（個人報稅識別號碼）\n進行申報\n，\n請確保該\n識別號碼未過期。請訪問 IRS.gov/ITIN 了解更多。\n", "準備以電子方式申報 \n電子申報是編製和申報稅表最準確的方式\n。錯誤會導致\n退款延遲\n，\n避免此類錯誤的最簡單方法是透過電子提\n交。稅務準備軟體將引導您完成整個過程並完成所有數\n學計算\n。 \n百分之七十的納稅人可以免費使用品牌稅務軟體, 使用 \nIRS 免費申報準備和電子提交聯邦所得稅申報表。所有\n納稅人\n，\n無論收入水平如何\n，\n都可以使用 IRS 免費可填寫\n表格 (英文) 。老年人\n、\n軍人和其他許多納稅人根據收入\n的不同也可以享受由國稅局培訓的志工透過免費報稅服\n務 (TCE) 計劃進行免費報稅表填寫和進行電子申報的資\n格。\n有許多類型的報稅員\n，\n包括註冊會計師、\n註冊代理人\n、\n律師和其他許多無專業資歷的報稅人\n。大部分的報稅人\n致力於提供卓越專業的稅務服務。然而\n，\n每年都有一些\n納稅人因選擇錯誤的報稅員而遭受經濟損失。請務必查\n看我們選擇報稅員提示和如何避免不道德的”\n幽靈”\n報稅\n員的提示。 \n準備好直接存入您的退稅 \n結合直接存款與電子申報是您獲得退稅最安全、\n最快的方\n式\n。透過直接存款\n，\n您的退稅將直接存入您的銀行帳戶\n。無需\n擔心退稅支票遺失\n、被盜或無法送達。\n如果您沒有銀行帳戶\n，\n請訪問 FDIC 網站 (英文) 或國家信用\n社管理局的信用社定位工具 (英文)以取得如何找到可在線\n上開立帳戶的銀行或信用社以及如何為您選擇合適的帳戶的\n資訊\n。\n管理退稅預計日期\n不同的因素會影響您的退稅\n。請注意\n，\n不要指望在特定日期\n之前獲得退款\n，\n尤其是在進行重大購買或支付其他財務義務\n時。如需更多信息\n，\n請訪問 IRS.gov/refunds。 \n雖然國稅局會在不到 21 天內發出大多數電子申報退款\n，但\n您的報稅表可能需要額外審核。由於多種原因\n，\n某些申報表\n的處理時間比其他申報表要長\n，\n包括申報表不完整\n、\n受身份\n盜竊或欺詐影響或包含數學錯誤時。 \n而且\n，\n如果您申請低收入家庭福利優惠或額外的子女稅務優\n惠\n，\n根據法律\n，\n國稅局在 2 月中旬之前不能發放您的退稅\n。此\n時間範圍適用於整個退稅\n，\n而不僅僅是與這些優惠相關的部\n分。\n失業救濟金\n失業救濟金是應納稅的\n，\n必須在您的所得稅申報表上申報。\n失業救濟金領取者應在一月份透過郵寄或電子方式從其州失\n業保險機構收到1099 ‑ G 表格, 某些政府款項。請造訪您所\n在州的失業救濟網站以了解更多資訊\n。表格 1099‑ G 在方框 \n1 中報告領取的失業救濟金額並在方格 4 中報告預扣的任何\n聯邦所得稅\n。有關失業救濟金的更多資訊\n，\n請查閱第 525 號\n刊物 (英文)。\n了解是否需要調整預扣稅金 \n您收到的退稅是否比預期少或有意外的稅單？使用IRS 預扣\n稅估算表協助您決定是否需要調整預扣稅款或繳納預估稅\n款或額外稅金。如果需要進行調整\n，\n請向雇主提交新的 W-4 \n表格 (員工的預扣稅證明) 。如果從您的薪水\n、退休金或其他\n收入中預扣的稅款不足以支付您當年應繳的所得稅\n，\n您還可\n以支付預估稅款或額外稅款。 \n整理您的稅務記錄 \n良好的記錄使得準備報稅表變得更容易\n，\n並且如果您收到 \nIRS 的通知\n，也能幫您提供答案。保留支持您的報稅表中的\n收入\n、扣除額或抵免項目的記錄和文件。 \nPublication 5348 (zh‑t) (11‑2023) Catalog Number 94693H Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5348sp.pdf	1123 Publ 5348 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/p5348sp.pdf	[ "Prepárese para presentar \nsu declaración de impuestos \nfederales sobre los ingresos con \nestos consejos de preparación\nConfíe en IRS.gov/espanol para obtener la \ninformación verificada\nÚnase a los millones de personas que utilizan IRS.gov/espanol \npara obtener respuestas a sus preguntas tributarias, presentar sus \ndeclaraciones de impuestos, verificar el estado de su reembolso \no pagar sus impuestos. No hay tiempo de espera ni necesidad \nde citas – comience con IRS.gov/espanol para encontrar \nherramientas y recursos en línea disponibles las 24 horas al día.\nProteja sus datos\nLa página web oficial del IRS es IRS.gov/espanol y la mayoría de \nlas direcciones web de IRS.gov/espanol comienzan con \nhttps://www.irs.gov/. No se deje engañar por páginas web o \ncorreos electrónicos no solicitados que afirman ser del IRS. Sus \nURL terminan en .com, .net o en .org, en lugar de .gov. Tome \nestas medidas para protegerse de los ladrones de identidad y los \nimitadores del IRS.\nManténgase conectado con el IRS\nEl IRS tiene varias maneras de mantenerse actualizado sobre \nla información tributaria importante, que puede ayudar con la \nplanificación tributaria. Siga las cuentas oficiales del IRS de \nlas redes sociales y las listas de suscripción por correo \nelectrónico para mantenerse actualizado con los últimos temas \ny alertas tributarios. Descargue la aplicación móvil IRS2Go, \nvea los videos de YouTube del IRS, suscríbase a las noticias \nelectrónicas del IRS o siga al IRS en Twitter, Facebook, \nLinkedIn e Instagram para obtener las últimas actualizaciones \nsobre cambios en los impuestos, alertas de estafas, iniciativas, \nproductos y servicios.\nObtenga la información tributaria en su idioma y \nformato preferidos\nLa información tributaria puede ser difícil de entender en \ncualquier idioma, sobre todo si no es uno que conozca bien. \nEstamos traduciendo nuestros recursos tributarios a más idiomas \ny actualmente tenemos la información tributaria básica en veinte \nidiomas. Para recibir las comunicaciones escritas del IRS en otros \nidiomas a medida que estén disponibles, usted puede presentar el \nAnexo LEP, Solicitud para Cambiar la Preferencia de Idioma. \nSuscríbase a las noticias del IRS en español para recibir \nPREPÁRESE PARA\nPRESENTAR\nTome medidas ahora para presentar \nlos impuestos del próximo año \nlos consejos y actualizaciones sobre impuestos en español. El \nFormulario 9000 (SP), Preferencia para Medios de Comunicación \nAlternativos, está disponible para recibir las comunicaciones \nescritas por medios de comunicación alternativos (Braille, letra \ngrande, etcétera).\nAcceda de manera segura a la información de su \ncuenta tributaria individual en línea\nLa cuenta en línea del IRS le permite ver los datos claves de su \ndeclaración de impuestos más reciente. Esto incluye la información \nque usted puede necesitar para presentar los impuestos el \npróximo año, como su ingreso bruto ajustado del año anterior. \nSu cuenta en línea también tiene su saldo de impuestos, los \ndetalles del plan de pagos y realizar pagos. También puede ver \ncorrespondencia seleccionada del IRS y aprobar el poder legal y \nlas solicitudes de autorización para recibir la información tributaria \nde su profesional de impuestos. Acceda a su cuenta en \nIRS.gov/cuenta. \nActualice sus registros\nNotifique al IRS si su dirección ha cambiado para asegurarse de \nrecibir la correspondencia del IRS en su nueva dirección. Presente \nel Formulario 8822, Change of Address (For Individual, Gift, \nEstate, or Generation-Skipping Transfer Tax Returns) (Cambio \nde dirección (para declaraciones de impuestos individuales, \nde obsequios, de caudal hereditario o de transferencia con \nsalto de generación), en inglés, para actualizar su dirección ante \nel IRS. De lo contrario, el IRS actualizará automáticamente sus \nregistros con la dirección en su declaración de impuestos cuando \npresente sus impuestos. Si usted ha tenido un cambio de nombre \nlegal, notifique a la Administración de Seguro Social para evitar \ndemoras en el trámite de su declaración de impuestos. \nRevise su elegibilidad para los créditos y las \ndeducciones \nLos eventos de la vida – comprar una casa, ir a la universidad o \nperder un trabajo – pueden darle derecho a ciertos beneficios \ntributarios. El averiguar su elegibilidad ahora puede ayudar a que \nla presentación sea más fácil el próximo año. Otras circunstancias, \n", "como casarse o divorciarse, dar la bienvenida a un hijo o \nexperimentar la muerte de un cónyuge o de un dependiente \nque usted reclama, también podrían afectar su elegibilidad \npara los beneficios tributarios y su estado civil para efectos de \nla declaración. Para informarse más, visite la gestión de sus \nimpuestos después de un evento de la vida (en inglés). \nLos créditos y deducciones tributarios (en inglés) pueden \nsignificar más dinero en su bolsillo y el pensar ahora en su \nelegibilidad puede ayudar a que la presentación sea más fácil el \npróximo año. Utilice el Asistente tributario interactivo en IRS.\ngov/espanol para averiguar si usted califica para los créditos, tales \ncomo el Crédito tributario por ingreso del trabajo, el Crédito \npor cuidado de hijos menores y dependientes, el Crédito \ntributario por hijos y el Crédito por otros dependientes. Las \nfamilias con estudiantes pueden calificar para los créditos por \neducación. \nRecuerde mantener registros, incluidas las cartas de agencias \ngubernamentales que muestren su elegibilidad para los créditos \nque reclama.\nVerifique su ITIN\nSi usted utiliza un Número de identificación personal del \ncontribuyente (ITIN, por sus siglas en inglés) para presentar su \ndeclaración, asegúrese de que no haya caducado. Visite \nIRS.gov/ITIN para obtener más información.\nPrepárese para presentar electrónicamente\nE-file es la manera más exacta de preparar y presentar su \ndeclaración de impuestos. Los errores demoran los reembolsos y \nla manera más fácil de evitarlos es presentar electrónicamente. \nEl software de preparación de impuestos le guía a través del \nproceso y realiza todos los cálculos. \nEl setenta por ciento de todos los contribuyentes pueden \nutilizar el software tributario de marca gratuito para preparar y \npresentar electrónicamente sus declaraciones de impuestos \nfederales sobre los ingresos, utilizando el Free File del IRS. \nTodos los contribuyentes, independientemente de su nivel de \ningresos, también pueden utilizar los formularios rellenables \nde Free File (en inglés). Los adultos mayores, los miembros \nde las fuerzas armadas y muchos otros contribuyentes – \ndependiendo de sus ingresos – también pueden calificar \npara la preparación de declaraciones de impuestos y la \npresentación electrónica gratuitas por parte de los voluntarios \ncapacitados por el IRS, mediante los programas de Asistencia \nVoluntaria al Contribuyente (VITA, por sus siglas en inglés) \no Asesoramiento tributario para los ancianos (TCE, por sus \nsiglas en inglés).\nExisten varios tipos de preparadores de declaraciones de \nimpuestos, incluidos los contadores públicos certificados, \nagentes registrados, abogados y muchos otros que no tienen \nuna credencial profesional. La mayoría de los preparadores de \ndeclaraciones de impuestos proporcionan un servicio tributario \nexcepcional y profesional.\nSin embargo, cada año, algunos contribuyentes se ven \nperjudicados económicamente porque eligen el preparador de \ndeclaraciones de impuestos equivocado. Asegúrese de consultar \nnuestros consejos para elegir un preparador de impuestos y \ncómo evitar los preparadores de impuestos “fantasmas” poco \néticos. \nPrepárese para el depósito directo de su reembolso\nEl combinar el depósito directo con la presentación electrónica, \nes la manera más segura y rápida de obtener su reembolso. Con el \ndepósito directo, su reembolso de impuestos va directamente a su \ncuenta bancaria. No existe razón para preocuparse por un cheque \nde reembolso perdido, robado o que no se puede entregar.\nSi usted no tiene una cuenta bancaria, visite la página web de la \nFDIC o utilice la herramienta de localización de cooperativas \nde crédito (en inglés) de la Administración Nacional de las \nCooperativas de Crédito, para obtener información sobre dónde \nencontrar un banco o cooperativa de crédito que puede abrir una \ncuenta en línea y cómo elegir la cuenta adecuada para usted.\nGestionar las expectativas sobre el reembolso\nDiferentes factores pueden afectar su reembolso. Tenga cuidado \nde no contar con recibir un reembolso en una fecha determinada, \nsobre todo cuando realice compras importantes o pague otras \nobligaciones financieras. Consulte IRS.gov/reembolso para \nobtener más información.\nAunque el IRS emite la mayoría de los reembolsos de las \ndeclaraciones presentadas por e-file en menos de 21 días, \nes posible que su declaración de impuestos requiera revisión \nadicional. Algunas declaraciones tardan más en tramitarse que \notras por muchas razones, incluso cuando una declaración está \nincompleta, afectada por el robo de identidad o fraude, o incluye \nerrores matemáticos. \nY si usted reclama el Crédito tributario por ingreso del trabajo \no el Crédito tributario adicional por hijos, conforme a la ley, el \nIRS no puede emitir su reembolso antes de mediados de febrero. \nEste plazo corresponde al reembolso completo, no sólo a la parte \nasociada con estos créditos. \nCompensación por desempleo\nLa compensación por desempleo es tributable y debe declararse \nen su declaración de impuestos. Los beneficiarios de la \ncompensación por desempleo deben recibir el Formulario 1099-\nG, Certain Government Payments (Ciertos pagos del gobierno), \nen inglés, en enero emitido por su agencia estatal de seguro de \ndesempleo, ya sea por correo o electrónicamente. Consulte la \npágina web de compensación por desempleo de su estado para \nobtener más información. El Formulario 1099-G informa la cantidad \nde compensación por desempleo recibida en la Casilla 1 y \ncualquier impuesto federal sobre los ingresos retenido en la Casilla \n4. Encuentre más información sobre los beneficios por desempleo \nen la Publicación 525 (en inglés).\nInfórmese si debe ajustar su retención\n¿Recibió un reembolso menor de lo esperado o tuvo una deuda \ntributaria inesperada? Utilice el Estimador de la retención del \nIRS para ayudar a decidir si usted debe ajustar su retención de \nimpuestos o realizar pagos de impuestos estimados o adicionales. \nEntregue un nuevo Formulario W-4(SP), Certificado de \nRetenciones del Empleado, a su empleador si tiene que realizar \nun ajuste. También puede realizar pagos de impuestos estimados \no adicionales si el impuesto retenido de su salario, pensión u \notro ingreso no cubre los impuestos sobre los ingresos que usted \nadeudará por el año. \nOrganice sus registros tributarios\nLos registros bien organizados facilitan la preparación de una \ndeclaración de impuestos y ayudan a proporcionar respuestas si \nrecibe un aviso del IRS. Guarde los registros y los documentos que \napoyen los elementos de ingresos, las deducciones o los créditos \nen su declaración.\nPublication 5348 (sp) (Rev. 11-2023) Catalog Number 73708T Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5930.pdf	0424 Publ 5930 (PDF)	https://www.irs.gov/pub/irs-pdf/p5930.pdf	[ "E-filing of Form 8038-CP reduces processing errors and payment delays.\nForm 8038-CP must be filed through an approved e-file provider. Find e-file \nresources at IRS.gov/8038corner under the heading Form 8038-CP:\n\t\n❙\nRecent updates concerning 8038-CP processing, including e-file\n\t\n❙\n8038-CP e-file providers\n\t\n❙\nInformational Video: Electronic filing of Form 8038-CP\nE-file of Form 8038-CP is mandatory if the issuer is required to file at least 10 \nreturns of any type during the calendar year. \nVisit IRS.gov/bonds to subscribe to the TEB Community Newsletter.\nE-file is the best way to go for Form 8038-CP\nE-filing is the fast, secure, and accurate way to file 8038-CP returns.\n", "E-File\nELECTRONIC FILING\nIT’S FAST. IT’S SAFE. IT’S ACCURATE.\nE-file is the best way to go for \nForm 8038-CP filers. Find 8038-CP \ne-file video and other resources at \nIRS.gov/8038corner\nPublication 5930 (Rev. 4-2024) Catalog Number 94695D \nDepartment of the Treasury Internal Revenue Service www.irs.gov\nPRESORTED\nFIRST-CLASS MAIL\nPostage and Fees Paid\nInternal Revenue Service\nPERMIT NO. G-48\nInternal Revenue Service\n1100 Commerce Street\nMS 4910 DAL\nDallas, TX 75242\n" ]
p5348vie.pdf	1123 Publ 5348 (vie) (PDF)	https://www.irs.gov/pub/irs-pdf/p5348vie.pdf	[ "Hãy sẵn sàng để nộp tờ \nkhai thuế thu nhập liên bang của \nbạn với những mẹo để chuẩn bị \nDựa vào IRS.gov để xác minh thông tin \nTham gia cùng hàng triệu người sử dụng IRS.gov để nhận giải \nđáp cho các câu hỏi về thuế, nộp tờ khai thuế của họ, kiểm tra \ntình trạng hoàn thuế của họ hoặc trả tiền thuế của họ. Không \ncần chờ đợi hoặc đặt cuộc hẹn -- bắt đầu với IRS.gov để tìm \ncác công cụ và tài nguyên trực tuyến hữu ích có sẵn 24 giờ \nmột ngày.\nBảo vệ dữ liệu của bạn \nTrang web chính thức của IRS là IRS.gov và hầu hết các địa \nchỉ trang web của IRS.gov bắt đầu bằng https://www.irs.gov/. \nĐừng bị lừa bởi các trang web hoặc email không mong muốn \ntự xưng là IRS. URL của họ kết thúc bằng .com, .net hoặc .org, \nthay vì .gov. Thực hiện các bước này (tiếng Anh) để bảo vệ \nbản thân khỏi những kẻ trộm cắp danh tính và mạo danh là IRS.\nLuôn kết nối với IRS \nIRS có một số cách bạn có thể cập nhật thông tin thuế quan \ntrọng mà có thể giúp để lên kế hoạch về thuế. Theo dõi các \ntài khoản truyền thông xã hội và danh sách đăng ký email \n(tiếng Anh) chính thức của IRS để cập nhật các chủ đề và cảnh \nbáo về thuế mới nhất. Tải xuống ứng dụng di động IRS2Go, xem \nvideo YouTube của IRS (tiếng Anh), đăng ký bảng tin điện tử \ncủa IRS (tiếng Anh) hoặc theo dõi IRS trên Twitter, Facebook, \nLinkedIn và Instagram để biết các cập nhật mới nhất về thay \nđổi của thuế, cảnh báo lừa đảo, sáng kiến, sản phẩm và dịch vụ.\nNhận thông tin thuế theo ngôn ngữ và \nđịnh dạng ưa chuộn của bạn \nThông tin thuế có thể khó hiểu trong bất kỳ ngôn ngữ nào, đặc \nbiệt là nếu đó không phải là ngôn ngữ bạn biết rõ. Chúng tôi \nđang dịch tài nguyên thuế của mình sang nhiều ngôn ngữ hơn \nvà hiện tại có thông tin thuế cơ bản bằng hai mươi ngôn ngữ. \nĐể nhận thông tin liên lạc bằng văn bản từ IRS bằng các ngôn \nngữ khác khi chúng có sẵn, bạn có thể nộp Bảng LEP, Yêu \ncầu thay đổi tùy chọn ngôn ngữ (tiếng Anh) hoặc Đăng ký \nTin tức của IRS bằng tiếng Tây Ban Nha (Noticias del IRS \nSẴN SÀNG ĐỂ KHAI THUẾ\nThực hiện các bước này ngay để \ncó được một bước nhảy vọt cho \nthuế của năm tới \nen Espanol) để nhận mẹo thuế và cập nhật bằng tiếng Tây Ban \nNha. Mẫu 9000, Tùy chọn phương tiện thay thế, có sẵn để nhận \nthông tin bằng văn bản ở các định dạng phương tiện thay thế \n(Braille, In khổ lớn, v.v.).\nTruy nhập an toàn thông tin tài khoản \nthuế cá nhân của bạn trực tuyến \nTài khoản trực tuyến của IRS cho phép bạn xem dữ liệu chính \ntừ tờ khai thuế gần đây nhất của bạn. Điều này bao gồm thông \ntin bạn có thể cần để khai thuế cho năm tới, chẳng hạn như \nTổng thu nhập được điều chỉnh của năm trước. Tài khoản trực \ntuyến của bạn cũng có số nợ thuế, chi tiết kế hoạch thanh toán \nvà cho phép bạn thực hiện thanh toán. Bạn cũng có thể xem các \nthư từ chọn lọc từ IRS và phê duyệt Giấy Ủy quyền và Ủy quyền \nThông tin thuế được yêu cầu bởi chuyên gia thuế của bạn. Truy \ncập tài khoản của bạn tại IRS.gov/account. \nCập nhật hồ sơ của bạn \nThông báo cho IRS nếu địa chỉ của bạn thay đổi để đảm bảo \nbạn nhận được thư từ IRS tại địa chỉ mới của bạn. Nộp Mẫu \n8822, Thay đổi địa chỉ (Dành cho cá nhân, Quà tặng, Di sản \nhoặc Tờ khai thuế Chuyển tiếp bỏ qua thế hệ) (tiếng Anh) \nđể cập nhật địa chỉ của bạn với IRS. Nếu không, IRS sẽ tự động \ncập nhật hồ sơ của bạn với địa chỉ trên tờ khai thuế của bạn khi \nbạn khai thuế. Nếu bạn đã thay đổi tên pháp lý, hãy thông báo \ncho Sở An sinh Xã hội (tiếng Anh) để tránh sự chậm trễ trong \nviệc xử lý tờ khai thuế của bạn. \nXem xét khả năng đủ điều kiện của bạn \nđối với các khoản tín thuế và khấu trừ \nSự kiện cuộc sống--mua một ngôi nhà, đi học đại học hoặc mất \nmột công việc--có thể làm cho bạn đủ điều kiện cho một số lợi \ních thuế. Tìm hiểu khả năng đủ điều kiện của bạn bây giờ có \nthể giúp làm cho việc khai thuế dễ dàng hơn vào năm tới. Các \ntrường hợp khác, chẳng hạn như kết hôn hoặc ly hôn, chào đón \nmột đứa trẻ hoặc trải qua cái chết của vợ/chồng hoặc người phụ \n", "thuộc bạn khai, cũng có thể ảnh hưởng đến tính đủ điều kiện \ncủa lợi ích thuế và tư cách khai thuế của bạn. Để tìm hiểu thêm, \nhãy truy cập quản lý thuế của bạn sau một sự kiện cuộc \nsống (tiếng Anh). \nCác khoản tín thuế và khấu trừ (tiếng Anh) có thể có nghĩa \nlà nhiều tiền hơn trong túi của bạn; và suy nghĩ về tính đủ điều \nkiện của bạn bây giờ có thể giúp làm cho việc khai thuế dễ \ndàng hơn vào năm tới. Sử dụng Trợ lý thuế tương tác (tiếng \nAnh) trên IRS.gov để tìm hiểu xem bạn có đủ điều kiện nhận \ncác khoản tín thuế như Tín thuế Thu nhập kiếm được, Tín \nthuế Chăm sóc Trẻ em và Người phụ thuộc và Tín thuế cho \nNgười phụ thuộc khác. Các gia đình có học sinh có thể đủ \nđiều kiện nhận tín thuế giáo dục. \nHãy nhớ lưu giữ hồ sơ, bao gồm thư của cơ quan chính phủ, \ncho thấy bạn đủ điều kiện nhận các khoản tín thuế bạn yêu cầu.\nKiểm tra ITIN của bạn \nNếu bạn sử dụng ITIN (Mã số thuế Cá nhân) để nộp, hãy đảm \nbảo nó chưa hết hạn. Truy cập IRS.gov/ITIN để biết thêm thông \ntin.\nChuẩn bị để nộp bằng điện tử \nE-file là cách chính xác nhất để chuẩn bị và nộp tờ khai thuế \ncủa bạn. Lỗi trì hoãn hoàn thuế và cách dễ nhất để tránh chúng \nlà nộp bằng điện tử. Phần mềm khai thuế hướng dẫn bạn qua \nquá trình và làm tất cả các phép toán. \nBảy mươi phần trăm người đóng thuế có thể sử dụng miễn phí \nphần mềm thuế có thương hiệu để chuẩn bị và nộp tờ khai thuế \nthu nhập liên bang của họ bằng điện tử bằng IRS Free File. Tất \ncả người đóng thuế, bất kể mức thu nhập, cũng có thể sử dụng \nMẫu đơn Free File tự điền của IRS (tiếng Anh). Người cao \nniên, thành viên quân đội và nhiều người đóng thuế khác - tùy \nthuộc vào thu nhập của họ - cũng có thể đủ điều kiện để chuẩn \nbị miễn phí tờ khai thuế và nộp bằng điện tử bởi các tình \nnguyện viên được đào tạo bởi IRS thông qua các chương trình \nTình nguyện hỗ trợ thuế thu nhập (VITA) hoặc Tư vấn thuế \ncho Người cao niên (TCE).\nCó nhiều loại người khai thuế khác nhau, bao gồm kế toán viên \nđược chứng nhận, đại diện đã đăng ký, luật sư và nhiều người \nkhác không có chứng chỉ chuyên môn. Hầu hết những người \nkhai thuế đều cung cấp dịch vụ thuế xuất sắc và chuyên nghiệp. \nTuy nhiên, mỗi năm, một số người đóng thuế bị thiệt hại về tài \nchính vì họ chọn sai người khai thuế. Hãy nhớ kiểm tra các \nmẹo của chúng tôi để chọn người khai thuế và cách tránh \nnhững người khai thuế “ma” phi đạo đức. \nSẵn sàng để ký gửi trực tiếp tiền hoàn \nthuế của bạn \nKết hợp ký gửi trực tiếp với khai bằng điện tử là cách an toàn \nnhất và nhanh nhất để bạn nhận được tiền hoàn thuế của mình. \nVới ký gửi trực tiếp, tiền hoàn thuế của bạn được chuyển trực \ntiếp vào tài khoản ngân hàng của bạn. Không có lý do gì để lo \nlắng về việc séc hoàn thuế bị mất, bị đánh cắp hoặc không thể \ngửi đi.\nNếu bạn không có tài khoản ngân hàng, hãy truy cập trang web \ncủa FDIC (tiếng Anh) hoặc Công cụ Định vị Công đoàn tín \ndụng (tiếng Anh) của Hiệp hội Công đoàn tín dụng Quốc gia để \nbiết thông tin về nơi để tìm một ngân hàng hoặc công đoàn tín \ndụng để mở một tài khoản trực tuyến và làm thế nào để chọn tài \nkhoản phù hợp cho bạn.\nQuản lý kỳ vọng hoàn thuế\nCác yếu tố khác nhau có thể ảnh hưởng đến tiền hoàn thuế của \nbạn. Hãy cẩn thận đừng mong đợi được hoàn lại tiền vào một \nngày nhất định, đặc biệt khi thực hiện các giao dịch mua lớn \nhoặc thanh toán các nghĩa vụ tài chính khác. Xem trang \nIRS.gov/refunds (tiếng Anh) để biết thêm thông tin.\nMặc dù IRS phát hành hầu hết các khoản hoàn thuế được e-file \ntrong vòng chưa đầy 21 ngày, nhưng có thể tờ khai thuế của \nbạn có thể cần được xem xét thêm. Một số tờ khai mất nhiều \nthời gian để xử lý hơn những tờ khác vì nhiều lý do, bao gồm cả \nkhi tờ khai không đầy đủ, bị ảnh hưởng bởi trộm cắp danh tính \nhoặc gian lận, hoặc bao gồm các lỗi toán học. \nVà, nếu bạn yêu cầu Tín thuế Thu nhập kiếm được hoặc \nTín thuế Trẻ em bổ sung, theo luật, IRS không thể phát hành \nkhoản hoàn thuế của bạn trước giữa tháng Hai. Khung thời gian \nnày áp dụng cho toàn bộ khoản hoàn thuế, không chỉ là phần \nliên quan đến các khoản tín thuế này. \nBồi thường thất nghiệp \nBồi thường thất nghiệp là chịu thuế và phải được khai báo trên \ntờ khai thuế thu nhập của bạn. Người nhận trợ cấp thất nghiệp \nphải nhận Mẫu 1099-G, Một số khoản thanh toán nhất định của \nChính phủ, từ cơ quan bảo hiểm thất nghiệp tiểu bang của họ \nvào tháng Một bằng thư hoặc điện tử. Kiểm tra trang web bồi \nthường thất nghiệp của tiểu bang của bạn để biết thêm thông \ntin. Mẫu 1099- G báo cáo số tiền bồi thường thất nghiệp nhận \nđược trong Ô 1 và bất cứ thuế thu nhập liên bang bị khấu lưu \nnào trong Ô 4. Tìm thêm thông tin về trợ cấp thất nghiệp trong \nẤn phẩm 525 (tiếng Anh).\nTìm hiểu xem bạn có cần điều chỉnh \nkhấu lưu của mình không\nBạn đã nhận được một khoản hoàn thuế ít hơn dự kiến hay \ncó hóa đơn thuế không lường trước? Sử dụng Công cụ Ước \ntính Khấu lưu thuế của IRS để giúp quyết định xem bạn có \ncần điều chỉnh khấu lưu hay không hoặc thực hiện các khoản \nthanh toán thuế ước tính bổ sung. Nộp Mẫu W-4, Chứng nhận \nKhấu lưu thuế của Nhân viên, mới cho chủ lao động của bạn \nnếu bạn cần phải thực hiện điều chỉnh. Bạn cũng có thể thực \nhiện các khoản thanh toán thuế ước tính hoặc thuế bổ sung \nnếu khấu lưu từ lương, hưu bổng hoặc thu nhập khác của bạn \nkhông bao trả được thuế thu nhập mà bạn sẽ nợ cho năm. \nTổ chức hồ sơ thuế của bạn \nCác hồ sơ có tổ chức tốt giúp dễ dàng chuẩn bị tờ khai thuế \nhơn và giúp cung cấp câu trả lời nếu bạn nhận được thông báo \ncủa IRS. Giữ hồ sơ và tài liệu hỗ trợ mục thu nhập, khấu trừ, \nhoặc tín thuế trên tờ khai của bạn.\nPublication 5348 (vie) (11-2023) Catalog Number 94691L Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5348zhs.pdf	1123 Publ 5348 (zh-s) (PDF)	https://www.irs.gov/pub/irs-pdf/p5348zhs.pdf	[ "使用这些准备技巧 \n为提交联邦所得税申 \n报表做好准备\n依靠 IRS.gov 获取核实的信息\n数百万人使用 IRS.gov 解答税务问题、\n提交报税表、\n查看其\n退税情况或支付税款，\n您也可以加入他们的行列。\n通过 IRS.\ngov，\n每天 24 小时都可以找到有用的在线工具和资源，\n无需\n等待或预约。\n保护您的数据 \nIRS 的官方网站是 IRS.gov，\n大多数 IRS.gov 网页地址以 \nhttps://www.irs.gov/ 开头。\n不要被自称是 IRS 的网站或\n未经请求的电子邮件误导。\n他们的 URL 通常以 .com、\n.net \n或 .org 结尾，\n而不是 .gov。\n采取这些步骤 (英文) 保护自己免\n受身份窃贼和国税局冒充者的侵害。\n与IRS保持联系 \nIRS有几种方法可以让您随时了解有助于税务规划的重要税\n务信息。\n请关注IRS的官方社交媒体帐户和电子邮件订阅列\n表 (英文)，\n以随时了解最新的税务主题和警报。\n下载 IRS2Go \n移动应用、\n观看 IRS YouTube (英文) 视频、\n订阅 IRS 电子通\n讯\n（英文)或关注推特\n（英文), 脸书\n（英文), Linkedln\n（英文) \n和 lnstagram\n（英文)上的IRS，\n以获取有关税务变动、\n诈骗\n警报、\n计划、\n产品和服务的最新更新。\n以您喜欢的语言和格式获取税务信息\n任何语言的税务信息都可能难以理解，\n尤其是您不熟悉的语\n言。\n我们正在将税务资源翻译成更多语言，\n目前拥有二十种\n语言\n（英文)的基本税务信息。\n要接收 IRS 提供的其他语言的\n书面通讯，\n您可以提交附表 LEP，请求更改语言偏好 (英文)\n或者订阅西班牙语 IRS 新闻 (西班牙文) (Noticias del IRS \nen Español) 以接收税务提示以及西班牙语的最新消息。\n表\n格 9000\n（替代媒体偏好）\n可用于接收替代媒体格式\n（盲文、\n大\n字体等）\n进行的书面通信。 \n准备报税 \n立即采取措施为明年的税务工\n作做好准备 \n在线安全地访问您个\n人的税务帐户信息 \nIRS 在线帐户可让您查看最近纳税申报表中的关键数据。\n这\n包括您提交明年税表时可能需要的信息，\n例如您上一年的调\n整后总收入。\n您的在线帐户还包含您的税款余额、\n付款计划\n详细信息，\n并允许您进行付款。\n您还可以查看 IRS 的选定信\n件，\n批准税务专业人员的授权书和税务信息授权申请。\n通过 \nIRS.gov/account 访问您的帐户。 \n更新记录\n如果您的地址发生变更\n（英文) 请通知 IRS 以确保您在新地\n址收到IRS信件。\n申报 8822 表格，\n地址变更\n（适用于个人、\n赠与、\n遗产或隔代转让税申报表）\n(英文), 向 IRS 更新您的地\n址。\n否则，\n当您报税时，\n国税局将自动使用您纳税申报表上的\n地址更新您的记录。\n如果您合法更改了姓名，\n请通知社会安\n全管理局 (英文) 社会安全管理局 (英文)以避免延误处理您\n的纳税申报表。 \n检查您的抵免和扣除资格 \n人生大事 — 买房、\n上大学或失去工作 — 可能让您有资格享\n受某些税收优惠。\n现在了解一\n下您的申请资格，\n有助于在明年\n更轻松地报税。\n其他情况，\n如结婚或离婚, 欢迎孩子或亲身经\n历配偶或被抚养人的死亡, 也可能影响您税务优惠的资格和\n申报状态。\n要了解更多信息，\n请转到人生大事件后管理您的\n税务 (英文)。\n税收抵免和扣除 (英文)可能意味着您口袋里的钱更多，\n现在\n考虑一\n下您的申请资格，\n可能有助于您明年更容易申报。\n使用\nIRS.gov上的交互式税务助理 (英文) 查找您是否有资格获得 \n低收入家庭福利优惠、\n子女和被抚养人护理抵免、\n子女税务\n优惠和其他被抚养人抵税优惠等抵免。\n有学生的家庭可能有\n资格获得教育抵免优惠。 \n请记住要保留记录，\n包括政府机关的信函，\n这些记录会显示\n您有资格申请优惠。\n", "检查您的 ITIN \n如果要使用 ITIN\n（个人报税识别号码）\n进行申报，\n请确保该识\n别号码未过期。\n请访问 IRS.gov/ITIN 了解更多信息。\n准备以电子方式申报 \n电子申报是编制和申报税表的最准确方式。\n错误会导致\n退款延迟，\n避免此类错误的最简单方法是通过电子方式\n提交。\n税务准备软件将指导您完成整个过程并完成所有\n数学计算。 \n百分之七十的纳税人可以免费使用品牌税务软件, 使用 \nIRS 免费申报准备和电子提交联邦所得税申报表。\n所有\n纳税人，\n无论收入水平如何，\n都可以使用 IRS 免费可填写\n表格 (英文)。\n老年人、\n军人和其他许多纳税人根据收入的\n不同也可以享受由国税局培训的志愿者通过免费报税服\n务 (VITA) 或老年人税务咨询 (TCE) 计划进行免费报税表\n填写和进行电子申报的资格。\n有许多类型的报税员，\n包括注册会计师、\n注册代理人、\n律师和其他许多无专业资历的报税人。\n大部分的报税人\n致力提供卓越专业的税务服务。\n然而，\n每年都有一些纳\n税人因选择错误的报税员而遭受经济损失。\n请务必查看\n我们选择报税员提示 (英文)和如何避免不道德的 “幽灵”\n报税员的提示。 \n准备好直接存入您的退税 \n结合直接存款结合直接存款与电子申报是您获得退税最安\n全、\n最快的方式。\n通过直接存款，\n您的退税将直接存入您的银\n行帐户。\n无需担心退税支票丢失、\n被盗或无法送达。\n如果您没有银行帐户，\n请访问 FDIC 网站 (英文) 或国家信用\n社管理局的信用社定位器工具 (英文)以获取如何找到可在线\n开立帐户的银行或信用社以及如何为您选择合适的帐户的信\n息。\n管理退税预计日期\n不同的因素会影响您的退税。\n请注意，\n不要指望在特定日期\n前获得退款，\n尤其是在进行重大购买或支付其他财务义务\n时。\n如需更多信息，\n请访问 IRS.gov/refunds。 \n虽然国税局会在不到 21 天内发出大多数电子申报退款，\n但\n您的纳税申报表可能需要额外审核。\n由于多种原因，\n某些申\n报表的处理时间比其他申报表要长，\n包括申报表不完整、\n受\n身份盗窃或欺诈影响或包含数学错误时。 \n而且，\n如果您申请低收入家庭福利优惠或额外的子女税务优\n惠，\n根据法律，\n国税局在 2 月中旬之前不能发放您的退税。\n此时间范围适用于整个退税，\n而不仅仅是与这些优惠相关的\n部分。\n失业救济金\n失业救济金是应纳税的，\n必须在您的所得税申报表上报告。\n失业救济金领取者应在一月份通过邮寄或电子方式从其州失\n业保险机构收到 1099‑G 表格, 某些政府款项。\n请访问您所在\n州的失业救济网站了解更多信息。\n表格 1099‑ G在方框 1 中\n报告领取的失业救济金额并在方框 4 中报告预扣的任何联\n邦所得税。\n有关失业救济金的更多信息，\n请查阅第 525 号刊\n物 (英文)。\n了解是否需要调整预扣税金 \n您收到的退税是否比预期少或有意外的税单？\n使用 IRS 预扣\n税估算表 (英文)帮助您决定是否需要调整预扣税款或缴纳\n预估税款或额外税款。\n如果需要进行调整，\n请向雇主提交新\n的 W-4 表格 (员工的预扣税证明)。\n如果从您的薪金、\n退休金\n或其他收入中预扣的税款不足以支付您当年应缴的所得税，\n您还可以支付预估税款或额外税款。 \n整理您的税务记录 \n良好的记录使得准备纳税申报表变得更容易，\n并且如果您收\n到 IRS 的通知，\n也能帮您提供答案。\n保留支持您的纳税申报\n表中的收入、\n扣除或抵免项目的记录和文件。 \nPublication 5348 (zh‑s) (11‑2023) Catalog Number 94694S Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5348ht.pdf	1123 Publ 5348 (ht) (PDF)	https://www.irs.gov/pub/irs-pdf/p5348ht.pdf	[ "Konsèy pou ede ou \nprepare deklarasyon \nenpo federal ou a\nFè enfòmasyon verifye IRS.gov konfyans\nFè pati plizyè milyon mou ki itilize IRS.gov pou jwenn \nrepons kesyon fiskal, deklare enpo, tcheke ranbousman \noswa pou peye enpo. Ou pa bezwen tann ni pran \nrandevou— jis ale sou IRS.gov pou w jwenn zouti anliy \nak resous ki disponib 24 sou 24.\nPwoteje done w yo\nSit entènèt ofisyèl IRS la se IRS.gov e pifò adrès paj \nentènèt IRS.gov kòmanse ak https://www.irs.gov/. Pa \nkite yo twonpe w ak sit entènèt oswa imèl ou pa t atann \nki fè konnen yo se IRS. URL yo souvan fini ak .com, .net \noswa .org, olye de .gov. Pran etap sa yo pou pwoteje tèt \nou kont vòlè idantite yo ak moun ki pretann men ki pa IRS.\nRete konekte avèk IRS\nIRS gen plizyè fason ou ka rete ajou ak enfòmasyon enpo \nenpòtan ki ka ede w planifye enpo ou. Suiv kont ofisyèl \nmedya sosyal IRS yo ak lis abònman imèl yo pou w rete \najou ak dènye sijè ak alèt fiskal yo. Telechaje aplikasyon \nmobil IRS2Go, gade videyo YouTube IRS, fè abònman \ne-bilten IRS oswa suiv IRS sou Twitter, Facebook, \nLinkedIn ak Instagram pou dènye mizajou sou chanjman \nfiskal, alèt twonpri, inisyativ, pwodui ak sèvis yo.\nJwen enfòmsyon fiskal nan lang ak fòma \nou prefere a\nEnfòmasyon fiskal ka difisil pou konprann nan nenpòt \nlang sitou si se pa youn ou konnen byen. N ap tradui \nresous fiskal nou yo nan plis lang, kounye a nou gen \nenfòmasyon fiskal debaz nan ven lang. Pou resevwa \nenfòmasyon IRS alekri nan lòt lang lè yo disponib, ou \nka ranpli Barèm LEP, Demann pou Chanje Preferans \nLang Abònman Nouvèl IRS an Espayòl (Noticias del \nIRS en Español) pou w resevwa konsèy fiskal ak mizajou \nan espayòl. Fòm 9000, Preferans Lòt Medya, disponib \npou w resevwa kominikasyon alekri sou lòt fòma (Bray, \nGwo lèt, elatriye). \nPREPARE W POU W \nDEKLARE\nDepi kounye a, pran mezi pou w \nkòmanse travay sou enpo ane pwochen\nKonekte sou kont fiskal endividyèl ou \nanliy an sekirite\nKont entènèt IRS la pèmèt ou wè done kle nan dènye \ndeklarasyon fiskal ou a. Sa gen ladann enfòmasyon ou \nka bezwen pou w ranpli enpo ane pwochèn, tankou \nRevni Brit Ajiste ane avan an. Kont sou entènèt ou a \ngen montan fiskal ou a, detay plan peman epi li pèmèt \nou fè peman. Ou ka wè tou kèk korespondans ki soti \nnan IRS epi apwouve Pwokirè ak Demann Otorizasyon \nEnfòmasyon Fiskal nan men pwofesyonèl fiskal ou. \nKonekte sou kont ou nan IRS.gov/account. \nMete dosye w yo ajou\nFè IRS konnen si adrès ou chanje pou w asire w ou \nresevwa korespondans IRS yo nan nouvo adrès ou a. \nDepoze Fòm 8822, Chanjman Adrès (Pou Endividyèl, \nKado, Byen, oswa Deklarasyon Enpo Transfè ant \nplizyè Jenerasyon) pou w mete adrès ou ajou avèk IRS. \nSinon, IRS pral mete dosye yo ajou otomatikman dapre \nadrès ki sou deklarasyon fiskal ou lè w ranpli enpo w yo. \nSi ou te chanje non legal ou, fè Administrasyon Sekirite \nSosyal la konn sa pou evite yon reta nan tretman \ndeklarasyon enpo w. \nRevize kalifikasyon w pou kredi ak \ndediksyon \nEvènman lavi a—achte yon kay, ale nan kolèj oswa pèdi \nyon travay—ka fè w kalifye pou sèten avantaj fiskal. \nChèche konnen elijiblite w kounye a ka ede w fè depo pi \nfasil ane pwochèn. Lòt sikonstans, tankou marye oswa \ndivòse, yon timoun anplis oswa fè eksperyans lanmò \nyon konjwen oswa yon depandan ou reklame, ka afekte \nbenefis fiskal ou kalifye ansanm ak estati depo a. Pou \naprann plis, ale nan Fason pou w jere enpo w yo apre \nyon evènman lavi a. \n", "Kredi ak dedisyon fiskal ka fè w gen plis kòb nan pòch \nou; epi lè w panse ak elijibilite w kounye a sa ka fè l pi \nfasil pou w fè deklarasyon w lan ane pwochen. Itilize \nAsistan Enteaktif Fiskal la sou IRS.gov pou w detèmine \nsi w kalifye pou kredi tankou Kredi Enpo sou Revni ou \nAntre, Kredi pou Swen Timoun ak Depandan, Kredi \nEnpo pou Timoun ak Kredi pou Lòt Depandan. Fanmi \nki gen elèv yo ka kalifye pou kredi pou edikatè yo. \nSonje konsève dosye yo, sa gen ladan l lèt ajans \ngovènman yo, ki montre w kalifye pou kredi yo.\nTcheke ITIN ou\nSi w itilize yon ITIN (Nimewo Idantifikasyon Fiskal \nEndividyèl) pou w depoze, asire w Ii poko ekspire. Ale \nsou IRS.gov/ITIN pou plis enfòmasyon.\nPrepare w pou w deklare elektwonikman\nE-file se fason ki pi egzak pou prepare ak ranpli \ndeklarasyon enpo w. Erè lakòz ranbousman vin \nan reta e fason ki pi fasil pou evite yo se ranpli \nelektwonikman. Lojisyèl preparasyon enpo a gide w \nnan pwosesis la epi l fè tout kalkil yo.\nSwasanndis pousan nan tout kontribyab yo ka itilize \nlojisyèl enpo gratis, lòt konpayi fè, pou prepare epi \ndeklare enpo sou revni federal yo elektwonikman lè \nyo sèvi avèk IRS Depoze Gratis. Tout kontribiyab yo, \nkèlkeswa nivo revni yo, kapab itilize Fòm IRS Moun \nKa Ranpli Gratis. Moun ki aje yo, manm militè yo, ak \nanpil lòt kontribyab—tou depan de revni yo—kapab \nkalifye pou preparasyon deklarasyon enpo gratis ak \ndepo elektwonik nan men volontè IRS bay fòmasyon \nnan pwogram Asistans Volontè Enpo sou Revni \n(VITA) oswa Konsèy Fiskal Pou Moun Aje (TCE).\nGen plizyè kalite preparatè enpo, tankou kontab \npiblik sètifye, ajan ki enskri, avoka, ak anpil lòt \nmoun ki pa gen yon kalifikasyon pwofesyonèl. Pifò \npreparatè enpo bay bonjan sèvis fiskal pwofesyonèl. \nSepandan, chak ane, kèk kontribiyab fè pèt paske \nyo chwazi preparate ki pa bon pou fè deklarasyon \nenpo. Asire w ou tcheke konsèy nou yo pou w \nchwazi yon moun k ap prepare enpo ak fason pou w \nevite preparatè “fantom” ki pa gen etik. \nPare w pou depo dirèk ranbousman w\nKonbine depo dirèk ak deklarasyon elektwonik se fason \nki pi an sekirite e ki pi rapid pou w resevwa ranbousman \nw lan. Ranbousman fiskal ou a ale dirèkteman sou kont \nlabank ou lè w chwazi depo dirèk. Ou pap bezwen \nenkyete w pou chèk ki pèdi, chèk yo vòlè, oswa yon chèk \nranbousman lapòs pa ka delivre.\nSi w pa gen yon kont an bank, ale nan sit wèb FDIC a \noswa Zouti pou Lokalize Kredi Sendika pou kontakte \nAdministrasyon Kredi Sendika Nasyonal la oswa \nenfòmasyon sou ki kote pou n jwenn bank oswa sendika \nkredi ki pèmèt moun ovri kont anliy ak fason pou moun \nchwazi kont ki apwopriye pou yo a.\nJere atant ranbousman\nDiferan faktè ka afekte refund. Fè atansyon pou w pa \nswete jwenn ranbousman an nan yon sèten dat, sitou \nlè w ap fè gwo acha oswa peye lòt obligasyon finansye. \nGade IRS.gov/refunds pou plis enfòmasyon.\nByenke IRS bay pifò ranbousman e-file nan mwens pase \n21 jou, li posib deklarasyon enpo w la ka mande plis \nrevizyon. Gen kèk deklarasyon ki pran plis tan pase lòt \npou plizyè rezon, tankou lè li pa konplè, lè li afekte pa vòl \nidantite oswa fwod, oubyen lè gen erè kalkil ladan l.\nEpi, si w reklame Kredi Enpo sou Revni ou Antre oswa \nKredi Enpo Adisyonèl pou Timoun oswa Kredi Enpo \nAdisyonèl pou Timoun, dapre lalwa, IRS pa ka bay \nranbousman an anvan mitan mwa fevriye. Limit sa a se \npou tout ranbousman an, se pa jis pou pati ki gen rapò \nak kredi yo. \nKonpansasyon chomaj\nKonpansasyon chomaj enpozab epi yo dwe rapòte l \nnan deklarasyon enpo sou revni an. Moun k ap resevwa \nbenefis chomaj yo ta dwe resevwa Fòm 1099-G, Kèk \nPeman Gouvènman an, nan men ajans asirans chomaj \nleta yo an janvye swa pa lapòs oswa elektwonikman. \nTcheke sit entènèt konpansasyon chomaj eta w la \npou plis enfòmasyon. Fòm 1099-G rapòte kantite \nkonpansasyon pou chomaj ou resevwa nan bwat 1 ak \nnenpòt enpo federal sou revni ki te prelve nan bwat 4. \nW ap jwenn plis enfòmasyon sou benefis chomaj nan \nPiblikasyon 525 (an anglè).\nChèche konnen si w bezwen ajiste \nprelèvman w lan\nÈske w te resevwa yon ranbousman ki pi piti pase sa w \nte espere a oswa ou te resevwa yon bòdwo enpo ou pa \nt prevwa? Sèvi avèk Estimatè Prelèvman Enpo IRS la \npou ede w deside si w bezwen ajiste prelèvman enpo w \noswa peye enpo estime oubyen enpo adisyonèl.\nSi w bezwen fè ajisteman an soumèt yon Fòm W-4, \nSètifika Prelèvman Anplwaye (an anglè), bay anplwayè \nw la. Ou kapab peye enpo estime oswa enpo adisyonèl \nsi prelèvman sou salè w, pansyon w oswa lòt revni w pa \nrive kouvri obligasyon enpo ou pral genyen pou ane a. \nÒganize dosye enpo w yo\nDosye ki byen òganize fè li pi fasil pou prepare yon \ndeklarasyon enpo epi ede w reponn si w resevwa yon avi \nIRS. Kenbe dosye ak dokiman ki sipòte yon atik revni, \nyon dediksyon, oswa yon kredi ki sou deklarasyon w lan.\nPublication 5348 (ht) (11-2023) Catalog Number 94692W Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p5348ko.pdf	1123 Publ 5348 (ko) (PDF)	https://www.irs.gov/pub/irs-pdf/p5348ko.pdf	[ "이 준비 팁으로 연방 \n소득세 신고서를 제출할 \n준비를 하십시오\n입증 된 정보는 IRS.gov에서 확인하십시오\nIRS.gov을 사용하여 세금 질문에 대한 답변을 얻거나, 세금 \n신고서를 제출하거나, 환급 상태를 확인하거나, 세금을 납부하는 \n수백만 명의 사람들과 함께 하십시오. 대기 시간 또는 예약을 \n할 필요가 없습니다 - 24시간 이용 가능한 온라인 도구 및 자료 \n찾기는 IRS.gov에서 시작하십시오.\n데이터 보호 \n공식 IRS 웹사이트는 IRS.gov이며 모든 IRS.gov 웹 페이지 \n주소는 https://www.irs.gov/ 으로 시작합니다. \nURL이 .gov 대신 .com, .net 또는 .org로 끝나는 IRS라고 \n주장하는 웹 사이트 또는 요청하지 않은 이메일에 현혹되지 \n마십시오. 신분 도용과 IRS 사칭자로부터 자신을 보호하기 위해 \n이러한 조치(영어)를 취하십시오.\nIRS와 연결 유지 \nIRS는 세금 계획에 도움이 될 수 있는 중요한 세금 정보에 \n대한 근황을 알수 있는 몇 가지 방법이 있습니다. IRS의 공식 \n소셜 미디어 계정 및 이메일 구독 목록(영어) 을 팔로우하여 \n최신 세금 주제 및 알림을 확인하십시오. IRS2Go 모바일 \n앱을 다운로드, IRS YouTube 동영상(영어)을 시청하고 IRS \n뉴스레터(영어)를 구독하거나 트위터(영어), 페이스북(영어), \nLinkedln(영어) 및 lnstagram(영어)에서 IRS를 팔로우하여 \n세금 변경, 사기 경고, 이니셔티브, 제품 및 서비스에 대한 최신 \n업데이트를 확인하십시오.\n원하는 언어 및 형식으로 세금 정보 얻기\n세금 정보는 어떤 언어로도 이해하기 어려울 수 있으며, 특히 잘 \n알고 있는 언어가 아니면 더욱 그렇습니다. 당국은 세금 자료를 \n더 많은 언어로 번역하고 있으며 그리고 현재 20개 언어(영어)\n로 된 기본적인 세금 정보를 가지고 있습니다. IRS로부터 다른 \n언어로 작성된 통신문을 받을 수 있도록 하려면 스케줄 LEP, \n언어 선호도 변경(영어)을 제출하거나 또는 IRS 뉴스 스페인어로 \n구독하기(스페인어) (Noticias del IRS en Español)로 세금 팁 \n및 업데이트를 스페인어로 받을 수 있습니다. 양식 9000, 대체 \n미디어 선호를 통해 대체 미디어 형식 (점자, 대형 인쇄 등)으로 \n작성된 통신을 수신할 수 있습니다. \n세금신고 준비하기 \n내년 세금 준비를 위해 지금 조치\n를 취하십시오 \n온라인으로 개인 세금 계정 정보에 \n안전하게 접속 \nIRS 온라인 계정을 사용하면 가장 최근 세금 신고서의 주요 \n데이터를 볼 수 있습니다. 여기에는 전년도 조정총소득과 같은 \n다음 연도 세금을 신고할때 필요할 수도 있는 정보들이 포함되어 \n있습니다. 온라인 계정에는 세금 잔액, 납부 계획의 상세내역이 \n있으며 또한 여기에서 세금을 납부할 수 있습니다. IRS에서 온 \n선택한 서신을 조회할 수 있으며, 세무 전문가가 보낸 위임장 및 \n세금 정보 권한 부여 요청을보고, 승인할 수 있습니다. IRS.gov/\naccount 에서 계정을 만들거나 계정에 접속하십시오. \n기록 업데이트\n주소가 변경된 경우, IRS에 통지하여 새 주소에서 IRS 서신을 \n받을 수 있도록 하십시오 양식 8822, 주소 변경 (개인, 증여, \n유산 또는 세대 생략 양도세 신고서)(영어)를 통해 IRS에 \n주소를 업데이트합니다. 그렇지 않은 경우 IRS가 세금 신고 시 \n세금 신고서에 있는 주소로 기록을 자동으로 업데이트합니다. \n법적 성명이 변경된 경우, 세금 신고 처리가 지연되지 않도록 \n사회보장국(영어)에 알리십시오. \n감세액 및 공제 자격 검토 \n주택 구입, 대학 진학 또는 실직 등 인생사건으로 인해 특정 세금 \n혜택을 받을 수 있습니다. 지금 자격을 알아보면 내년에 세금 \n신고를 쉽게 할 수 있습니다. 결혼 또는 이혼, 아이를 맞이하거나 \n배우자 또는 청구하는 부양가족의 죽음 경험과 같은 다른 \n상황들은 귀하의 세금 혜택 자격 및 납세자 구분에 영향을 미칠 \n수 있습니다. 자세한 내용은 인생사건 이후 세금 관리(영어)를 \n보십시오. \n세액공제와 비용공제(영어)는 귀하의 주머니에 더 많은 돈을 \n의미할 수 있으며 지금 귀하의 적격성에 대해 생각하는 것은 \n내년 신고를 더 쉽게 만드는 데 도움이 될 수 있습니다. IRS.\ngov에서 대화형 세금 도우미(영어) 를 사용하여 근로소득 \n세액공제, 자녀 및 부양가족 감세액 및 기타 부양가족 감세액과 \n같은 감세액에 적합한지 확인사십시오. 학생이 있는 가정은 교육 \n감세액을 받을 수 있습니다. \n", "귀하가 청구한 감세액에 대한 자격을 보여주는 정부 기관의 \n편지를 포함한 기록을 유지하는 것을 잊지 마십시오.\nTIN 확인 \nITIN (개인 세금 식별 번호)을 사용하여 제출하는 경우 만료되지 \n않았는지 확인하십시오. 자세한 내용은 IRS.gov/ITIN 을 \n참조하십시오.\n전자 신고 준비 \n전자 신고는 세금 신고서를 작성하고 제출하는 가장 정확한 \n방법입니다. 오류는 환불을 지연시키며 이를 피하는 가장 \n쉬운 방법은 전자적으로 신고하는 것입니다. 세무 대리 \n소프트웨어는 준비 과정을 안내해주고 모든 산술을 수행해 \n줍니다. \n전체 납세자의 70%가 IRS 무료신고를 통해 유명 브랜드 \n세무 소프트웨어를 사용하여 전자 방식으로 연방 소득세 \n신고서를 작성하고 제출할 수 있습니다. 소득수준에 \n관계없이 모든 납세자들은 IRS 무료 신고 기입 가능 양식\n(영어)를 사용할 수도 있습니다. 고령자, 군인 및 기타 \n많은 납세자는 소득에 따라 무료 세금 신고서 작성 및 IRS\n에서 훈련된 자원봉사자가 자원봉사 소득세 지원 (VITA) \n또는 고령자 세무 상담 (TCE) 프로그램을 통해 전자 신고에 \n적격할 수 있습니다.\n세금 신고서를 제출하는 도움을 얻으십시오. 공인회계사, \n등록된 세무사, 변호사 및 전문 자격증이 없는 사람들을 \n비롯한 다양한 종류의 세무 대리인들이 있습니다. 대부분의 \n세무 대리인들은 우수하고 전문적인 세무 서비스를 \n제공합니다. 그러나 매년 많은 납세자들이 잘못된 세무 \n대리인을 선택한 이유로 피해를 입습니다. 당국의 세무 \n대리인을 선택하는 팁 과 부도덕적인 “유령” 세무 대리인 \n피하는 방법을 확인해 보십시오. \n환급 직접 입금 준비 \n전자 신고와 직접 입금 을 결합하는 것은 환불을 받을 수있는 \n가장 안전하고 빠른 방법입니다. 직접 입금을 통해 세금 \n환급금이 은행 계좌로 바로 입금됩니다. 분실, 도난 또는 배송 \n불가능한 환불 수표에 대해 걱정할 이유가 없습니다.\n은행 계좌가 없는 경우 FDIC 웹 사이트(영어) 또는 전국 \n신용 조합 관리국의 신용 조합 탐색 도구(영어)로 이동하여 \n온라인으로 계좌를 개설할 수 있는 은행 또는 신용 조합을 찾고 \n적합한 계좌를 선택하는 방법을 보십시오.\n환불 기대치 관리\n다양한 요인이 환불에 영향을 미칠 수 있습니다. 특히 대량 \n구매를 하거나 기타 금전적 의무를 지불해야 할때 특정 날짜까지 \n환불을 받을 수 있이라고 믿고 있지 않도록 조심해야 합니다. \n자세한 내용은 IRS.gov/refunds 을 참조하십시오. \nIRS는 21일 이내에 대부분의 전자 신고 환급을 발행하지만, \n귀하의 세금 신고서의 추가 검토가 필요할 수 있습니다. 일부의 \n신고서는, 신고서가 미완성이거나, ID 도용 또는 사기의 영향을 \n받았거나, 수학 오류가 포함된 경우 등 여러 가지 이유로 인해 \n다른 신고서보다 처리 시간이 더 오래 걸릴 수도 있습니다. \n그리고 근로소득 세액공제 나 추가자녀 세액공제를 청구하면, \n법적으로 IRS는 2월 중순 이전에는 환급금을 발급해 줄 수 \n없습니다. 이 기간은 이러한 세액공제와 관련된 부분뿐만 아니라 \n전체 환급금에 적용됩니다. \n실업수당\n실업수당은 과세 대상이며 소득세 신고서에 신고해야 합니다. \n실업 급여 수급자는 2023년 1월 주 실업 보험 기관으로부터 \n우편 또는 전자로 양식 1099-G, ’특정 정부 지급금’을 받아야 \n합니다. 자세한 내용은 해당 주의 실업 수당 웹사이트를 \n확인하십시오. 양식 1099-G는 박스 1에서 수령한 실업 수당 \n금액과 박스 4에는 원천징수된 연방 소득세를 보고합니다. \n실업수당에 관한 더 많은 정보는 간행물 525(영어)에서 \n알아보십시오.\n원천징수 조정이 필요한지 알아보기 \n예상보다 적은 금액을 환급받았거나 예상치 못한 세금 고지서가 \n있었나요? IRS 세금 원천징수 추정기를 사용하여 조정 또는 \n추정세 납부 또는 추가 세금 납부를 해야 하는지 결정하십시오. \n조정을 해야 한다면 새 양식 W-4, 직원의 원천징수 증명서, \n를 고용주에게 제출하십시오. 급여, 연금 또는 기타 소득에서 \n원천징수한 금액이 해당 연도에 납부할 소득세를 충당하지 않는 \n경우 추정세 또는 추가 세금 납부를 할 수 있습니다. \n세금 레코드 구성 \n잘 정리된 기록은 세금 신고서 작성을 보다 용이하게 하며 \nIRS 고지서를 받을 경우 답변을 제공하는 데 도움이 됩니다. \n신고서에 기제된 소득 항목, 공제 항목 또는 감세액에 증빙 기록 \n및 문서를 잘 보관하십시오.\nPublication 5348 (ko) (11-2023) Catalog Number 94690A Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p15b.pdf	2024 Publ 15-B (PDF)	https://www.irs.gov/pub/irs-pdf/p15b.pdf	[ "Department of the Treasury\nInternal Revenue Service\nPublication 15-B\nCat. No. 29744N\nEmployer's \nTax Guide to \nFringe\nBenefits\nFor use in 2024\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (Tiếng Việt) \nContents\nWhat's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nReminders\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nIntroduction\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\n1. Fringe Benefit Overview . . . . . . . . . . . . . . . . . . . 3\n2. Fringe Benefit Exclusion Rules . . . . . . . . . . . . . . 5\nAccident and Health Benefits . . . . . . . . . . . . . . . . 5\nAchievement Awards\n. . . . . . . . . . . . . . . . . . . . . 7\nAdoption Assistance . . . . . . . . . . . . . . . . . . . . . . 8\nAthletic Facilities . . . . . . . . . . . . . . . . . . . . . . . . . 9\nDe Minimis (Minimal) Benefits . . . . . . . . . . . . . . . 9\nDependent Care Assistance\n. . . . . . . . . . . . . . . 10\nEducational Assistance . . . . . . . . . . . . . . . . . . . 10\nEmployee Discounts . . . . . . . . . . . . . . . . . . . . . 11\nEmployee Stock Options . . . . . . . . . . . . . . . . . . 12\nEmployer-Provided Cell Phones . . . . . . . . . . . . . 13\nGroup-Term Life Insurance Coverage . . . . . . . . . 13\nHealth Savings Accounts (HSAs) . . . . . . . . . . . . 15\nLodging on Your Business Premises . . . . . . . . . . 16\nMeals\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\nNo-Additional-Cost Services . . . . . . . . . . . . . . . 19\nRetirement Planning Services\n. . . . . . . . . . . . . . 20\nTransportation (Commuting) Benefits . . . . . . . . . 20\nTuition Reduction\n. . . . . . . . . . . . . . . . . . . . . . . 22\nWorking Condition Benefits . . . . . . . . . . . . . . . . 22\n3. Fringe Benefit Valuation Rules . . . . . . . . . . . . . 25\nGeneral Valuation Rule . . . . . . . . . . . . . . . . . . . 25\nCents-Per-Mile Rule\n. . . . . . . . . . . . . . . . . . . . . 25\nCommuting Rule . . . . . . . . . . . . . . . . . . . . . . . . 26\nLease Value Rule\n. . . . . . . . . . . . . . . . . . . . . . . 27\nUnsafe Conditions Commuting Rule . . . . . . . . . . 29\n4. Rules for Withholding, Depositing, and \nReporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30\nHow To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . . 31\nIndex\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35\nFuture Developments\nFor the latest information about developments related to \nPub. 15-B, such as legislation enacted after it was \npublished, go to IRS.gov/Pub15B. For the latest guidance \nand information about COVID-19 tax relief, go to IRS.gov/\nCoronavirus.\nWhat's New\nCents-per-mile rule. The business mileage rate for 2024 \nis 67 cents per mile. You may use this rate to reimburse an \nemployee for business use of a personal vehicle, and \nMay 2, 2024\n", "under certain conditions, you may use the rate under the \ncents-per-mile rule to value the personal use of a vehicle \nyou provide to an employee. See Cents-Per-Mile Rule in \nsection 3.\nQualified parking exclusion and commuter transpor-\ntation benefit. For 2024, the monthly exclusion for quali-\nfied parking is $315 and the monthly exclusion for com-\nmuter highway vehicle transportation and transit passes is \n$315. See Qualified Transportation Benefits in section 2.\nContribution limit on a health flexible spending ar-\nrangement (FSA). For plan years beginning in 2024, a \ncafeteria plan may not allow an employee to request sal-\nary reduction contributions for a health FSA in excess of \n$3,200.\nReminders\nMoving expense reimbursements. P\n.L. 115-97, Tax \nCuts and Jobs Act, suspends the exclusion for qualified \nmoving expense reimbursements from your employee's \nincome for tax years beginning after 2017 and before \n2026. However, the exclusion is still available in the case \nof a member of the U.S. Armed Forces on active duty who \nmoves because of a permanent change of station due to a \nmilitary order. The exclusion applies only to reimburse-\nment of moving expenses that the member could deduct if \nthey had paid or incurred them without reimbursement. \nSee Moving Expenses in Pub. 3, Armed Forces' Tax \nGuide, for the definition of what constitutes a permanent \nchange of station and to learn which moving expenses are \ndeductible.\nBicycle commuting reimbursements. P\n.L. 115-97 sus-\npends the exclusion of qualified bicycle commuting reim-\nbursements from your employee's income for tax years \nbeginning after 2017 and before 2026. See Transportation \n(Commuting) Benefits in section 2.\nWithholding on supplemental wages. P\n.L. 115-97 low-\nered the federal income tax withholding rates on supple-\nmental wages for tax years beginning after 2017 and be-\nfore 2026. See Withholding and depositing taxes in \nsection 4 for the withholding rates.\nForm 1099-NEC, Nonemployee Compensation. Use \nForm 1099-NEC to report nonemployee compensation \npaid in 2023. The 2023 Form 1099-NEC is due January \n31, 2024.\nAdditional permitted election changes for health cov-\nerage under a cafeteria plan. Notice 2014-55, 2014-41 \nI.R.B. \n672, \navailable \nat \nIRS.gov/irb/\n2014-41_IRB#NOT-2014-55, expands the application of \nthe permitted change rules for health coverage under a \ncafeteria plan and discusses two specific situations in \nwhich a cafeteria plan participant is permitted to revoke \ntheir election under a cafeteria plan during a period of cov-\nerage.\nDefinition of marriage. A marriage of two individuals is \nrecognized for federal tax purposes if the marriage is rec-\nognized by the state or territory of the United States in \nwhich the marriage is entered into, regardless of legal \nresidence. Two individuals who enter into a relationship \nthat is denominated as a marriage under the laws of a for-\neign jurisdiction are recognized as married for federal tax \npurposes if the relationship would be recognized as a \nmarriage under the laws of at least one state or territory of \nthe United States, regardless of legal residence. Individu-\nals who have entered into a registered domestic partner-\nship, civil union, or other similar relationship that isn't de-\nnominated as a marriage under the law of the state or \nterritory of the United States where such relationship was \nentered into aren't lawfully married for federal tax purpo-\nses, regardless of legal residence.\nNotice 2014-1 discusses how certain rules for cafeteria \nplans, including health and dependent care FSAs, and \nhealth savings accounts (HSAs) apply to same-sex spou-\nses participating in employee benefit plans. Notice \n2014-1, 2014-2 I.R.B. 270, is available at IRS.gov/irb/\n2014-02_IRB#NOT-2014-1.\nGetting tax forms, instructions, and publications. \nVisit IRS.gov/Forms to download current and prior-year \nforms, instructions, and publications.\nOrdering tax forms, instructions, and publications. \nGo to IRS.gov/OrderForms to order current forms, instruc-\ntions, and publications; call 800-829-3676 to order \nprior-year forms and instructions. The IRS will process \nyour order as soon as possible. Don’t resubmit requests \nyou've already sent us. You can get forms, instructions, \nand publications faster online.\nGetting answers to your tax questions. If you have a \ntax question not answered by this publication, check \nIRS.gov and How To Get Tax Help at the end of this publi-\ncation.\nPhotographs of missing children. The IRS is a proud \npartner with the National Center for Missing & Exploited \nChildren® (NCMEC). Photographs of missing children se-\nlected by the Center may appear in this publication on pa-\nges that would otherwise be blank. You can help bring \nthese children home by looking at the photographs and \ncalling 1-800-THE-LOST (1-800-843-5678) if you recog-\nnize a child.\nIntroduction\nThis publication supplements Pub. 15, Employer's Tax \nGuide, and Pub. 15-A, Employer's Supplemental Tax \nGuide. It contains information for employers on the em-\nployment tax treatment of fringe benefits.\nComments and suggestions. We welcome your com-\nments about this publication and your suggestions for fu-\nture editions.\nYou can send us comments through IRS.gov/\nFormComments.\nOr you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\n2\nPublication 15-B (2024)\n", "Although we can't respond individually to each com-\nment received, we do appreciate your feedback and will \nconsider your comments as we revise our tax forms, in-\nstructions, and publications. Don’t send tax questions, tax \nreturns, or payments to this address.\n1. Fringe Benefit Overview\nA fringe benefit is a form of pay for the performance of \nservices. For example, you provide an employee with a \nfringe benefit when you allow the employee to use a busi-\nness vehicle to commute to and from work.\nPerformance of services. A person who performs serv-\nices for you doesn't have to be your employee. A person \nmay perform services for you as an independent contrac-\ntor, partner, or director. Also, for fringe benefit purposes, \ntreat a person who agrees not to perform services (such \nas under a covenant not to compete) as performing serv-\nices.\nProvider of benefit. You’re the provider of a fringe bene-\nfit if it is provided for services performed for you. You’re \nconsidered the provider of a fringe benefit even if a third \nparty, such as your client or customer, provides the benefit \nto your employee for services the employee performs for \nyou. For example, if, in exchange for goods or services, \nyour customer provides daycare services as a fringe ben-\nefit to your employees for services they provide for you as \ntheir employer, then you’re the provider of this fringe bene-\nfit even though the customer is actually providing the day-\ncare.\nRecipient of benefit. The person who performs services \nfor you is considered the recipient of a fringe benefit provi-\nded for those services. That person may be considered \nthe recipient even if the benefit is provided to someone \nwho didn't perform services for you. For example, your \nemployee may be the recipient of a fringe benefit you pro-\nvide to a member of the employee's family.\nAre Fringe Benefits Taxable?\nAny fringe benefit you provide is taxable and must be in-\ncluded in the recipient's pay unless the law specifically ex-\ncludes it. Section 2 discusses the exclusions that apply to \ncertain fringe benefits. Any benefit not excluded under the \nrules discussed in section 2 is taxable.\nIncluding taxable benefits in pay. You must include in \na recipient's pay the amount by which the value of a fringe \nbenefit is more than the sum of the following amounts.\n• Any amount the law excludes from pay.\n• Any amount the recipient paid for the benefit.\nThe rules used to determine the value of a fringe benefit \nare discussed in section 3.\nIf the recipient of a taxable fringe benefit is your em-\nployee, the benefit is generally subject to employment \ntaxes and must be reported on Form W-2, Wage and Tax \nStatement. However, you can use special rules to with-\nhold, deposit, and report the employment taxes. These \nrules are discussed in section 4.\nIf the recipient of a taxable fringe benefit isn't your em-\nployee, the benefit isn't subject to employment taxes. \nHowever, you may have to report the benefit on one of the \nfollowing information returns.\nIF the recipient \nreceives the benefit \nas...\nTHEN use...\nan independent \ncontractor\nForm 1099-NEC.\na partner\nSchedule K-1 (Form 1065), Partner's \nShare of Income, Deductions, Credits, \netc.\nFor more information, see the instructions for the forms lis-\nted above.\nCafeteria Plans\nA cafeteria plan, including an FSA, provides participants \nan opportunity to receive qualified benefits on a pre-tax \nbasis. It is a written plan that allows your employees to \nchoose between receiving cash or taxable benefits, in-\nstead of certain qualified benefits for which the law pro-\nvides an exclusion from wages. If an employee chooses to \nreceive a qualified benefit under the plan, the fact that the \nemployee could have received cash or a taxable benefit \ninstead won't make the qualified benefit taxable.\nGenerally, a cafeteria plan doesn't include any plan that \noffers a benefit that defers pay. However, a cafeteria plan \ncan include a qualified 401(k) plan as a benefit. Also, cer-\ntain life insurance plans maintained by educational institu-\ntions can be offered as a benefit even though they defer \npay.\nQualified benefits. A cafeteria plan can include the fol-\nlowing benefits discussed in section 2.\n• Accident and health benefits (but not Archer medical \nsavings accounts (Archer MSAs) or long-term care in-\nsurance).\n• Adoption assistance.\n• Dependent care assistance.\n• Group-term life insurance coverage (including costs \nthat can't be excluded from wages).\n• HSAs. Distributions from an HSA may be used to pay \neligible long-term care insurance premiums or to pay \nfor qualified long-term care services.\nBenefits not allowed. A cafeteria plan can't include the \nfollowing benefits discussed in section 2.\n• Archer MSAs. See Accident and Health Benefits in \nsection 2.\n• Athletic facilities.\n• De minimis (minimal) benefits.\nPublication 15-B (2024)\n3\n", "• Educational assistance.\n• Employee discounts.\n• Employer-provided cell phones.\n• Lodging on your business premises.\n• Meals.\n• No-additional-cost services.\n• Retirement planning services.\n• Transportation (commuting) benefits.\n• Tuition reduction.\n• Working condition benefits.\nIt also can't include scholarships or fellowships (dis-\ncussed in Pub. 970).\nContribution limit on a health FSA. For plan years be-\nginning in 2024, a cafeteria plan may not allow an em-\nployee to request salary reduction contributions for a \nhealth FSA in excess of $3,200.\nA cafeteria plan that doesn't limit health FSA contribu-\ntions to the dollar limit isn't a cafeteria plan and all benefits \noffered under the plan are includible in the employee's \ngross income.\nFor more information, see Notice 2012-40, 2012-26 \nI.R.B. \n1046, \navailable \nat \nIRS.gov/irb/\n2012-26_IRB#NOT-2012-40.\n“Use-or-lose” rule for health FSAs. Instead of a grace \nperiod, you may, at your option, amend your cafeteria plan \nto allow an employee's unused contributions to carry over \nto the immediately following plan year. For more informa-\ntion, see Notice 2013-71, 2013-47 I.R.B. 532, available at \nIRS.gov/irb/2013-47_IRB#NOT-2013-71; \nand \nNotice \n2020-33, 2020-22 I.R.B. 868, available at IRS.gov/irb/\n2020-22_IRB#NOT-2020-33.\nEmployee. For these plans, treat the following individu-\nals as employees.\n• A current common-law employee. See section 2 in \nPub. 15.\n• A full-time life insurance agent who is a current statu-\ntory employee.\n• A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\nException for S corporation shareholders. Don't \ntreat a 2% shareholder of an S corporation as an em-\nployee of the corporation for this purpose. A 2% share-\nholder for this purpose is someone who directly or indi-\nrectly owns (at any time during the year) more than 2% of \nthe corporation's stock or stock with more than 2% of the \nvoting power. Treat a 2% shareholder as you would a part-\nner in a partnership for fringe benefit purposes, but don't \ntreat the benefit as a reduction in distributions to the 2% \nshareholder. For more information, see Revenue Ruling \n91-26, 1991-1 C.B. 184.\nPlans that favor highly compensated employees. If \nyour plan favors highly compensated employees as to eli-\ngibility to participate, contributions, or benefits, you must \ninclude in their wages the value of taxable benefits they \ncould have selected. A plan you maintain under a collec-\ntive bargaining agreement doesn't favor highly compensa-\nted employees.\nA highly compensated employee for this purpose is any \nof the following employees.\n1. An officer.\n2. A shareholder who owns more than 5% of the voting \npower or value of all classes of the employer's stock.\n3. An employee who is highly compensated based on \nthe facts and circumstances.\n4. A spouse or dependent of a person described in (1), \n(2), or (3).\nPlans that favor key employees. If your plan favors key \nemployees, you must include in their wages the value of \ntaxable benefits they could have selected. A plan favors \nkey employees if more than 25% of the total of the nontax-\nable benefits you provide for all employees under the plan \ngo to key employees. However, a plan you maintain under \na collective bargaining agreement doesn't favor key em-\nployees.\nA key employee during 2024 is generally an employee \nwho is either of the following.\n1. An officer having annual pay of more than $220,000.\n2. An employee who for 2024 is either of the following.\na. A 5% owner of your business.\nb. A 1% owner of your business whose annual pay is \nmore than $150,000.\nSimple Cafeteria Plans for Small \nBusinesses\nEligible employers meeting contribution requirements and \neligibility and participation requirements can establish a \nsimple cafeteria plan. Simple cafeteria plans are treated \nas meeting the nondiscrimination requirements of a cafe-\nteria plan and certain benefits under a cafeteria plan.\nEligible employer. You’re an eligible employer if you \nemployed an average of 100 or fewer employees during \neither of the 2 preceding years. If your business wasn't in \nexistence throughout the preceding year, you’re eligible if \nyou reasonably expect to employ an average of 100 or \nfewer employees in the current year. If you establish a sim-\nple cafeteria plan in a year that you employ an average of \n100 or fewer employees, you’re considered an eligible em-\nployer for any subsequent year until the year after you em-\nploy an average of 200 or more employees.\nEligibility and participation requirements. These re-\nquirements are met if all employees who had at least \n1,000 hours of service for the preceding plan year are eli-\ngible to participate and each employee eligible to \n4\nPublication 15-B (2024)\n", "participate in the plan may elect any benefit available un-\nder the plan. You may elect to exclude from the plan em-\nployees who:\n1. Are under age 21 before the close of the plan year,\n2. Have less than 1 year of service with you as of any \nday during the plan year,\n3. Are covered under a collective bargaining agreement \nif there is evidence that the benefits covered under the \ncafeteria plan were the subject of good-faith bargain-\ning, or\n4. Are nonresident aliens working outside the United \nStates whose income didn't come from a U.S. source.\nContribution requirements. You must make a contribu-\ntion to provide qualified benefits on behalf of each quali-\nfied employee in an amount equal to:\n1. A uniform percentage (not less than 2%) of the em-\nployee’s compensation for the plan year; or\n2. An amount that is at least 6% of the employee’s com-\npensation for the plan year or twice the amount of the \nsalary reduction contributions of each qualified em-\nployee, whichever is less.\nIf the contribution requirements are met using option (2), \nthe rate of contribution to any salary reduction contribution \nof a highly compensated or key employee can't be greater \nthan the rate of contribution to any other employee.\nMore information. For more information about cafeteria \nplans, see section 125 of the Internal Revenue Code and \nits regulations.\n2. Fringe Benefit Exclusion \nRules\nThis section discusses the exclusion rules that apply to \nfringe benefits. These rules exclude all or part of the value \nof certain benefits from the recipient's pay.\nIn most cases, the excluded benefits aren't subject to \nfederal income tax withholding, social security tax, Medi-\ncare tax, federal unemployment (FUTA) tax, or Railroad \nRetirement Tax Act (RRTA) taxes and aren't reported on \nForm W-2.\nThis section discusses the exclusion rules for the fol-\nlowing fringe benefits.\n• Accident and health benefits.\n• Achievement awards.\n• Adoption assistance.\n• Athletic facilities.\n• De minimis (minimal) benefits.\n• Dependent care assistance.\n• Educational assistance.\n• Employee discounts.\n• Employee stock options.\n• Employer-provided cell phones.\n• Group-term life insurance coverage.\n• HSAs.\n• Lodging on your business premises.\n• Meals.\n• No-additional-cost services.\n• Retirement planning services.\n• Transportation (commuting) benefits.\n• Tuition reduction.\n• Working condition benefits.\nSee Table 2-1 for an overview of the employment tax \ntreatment of these benefits.\nAccident and Health Benefits\nThis exclusion applies to contributions you make to an ac-\ncident or health plan for an employee, including the follow-\ning.\n• Contributions to the cost of accident or health insur-\nance including qualified long-term care insurance.\n• Contributions to a separate trust or fund that directly or \nthrough insurance provides accident or health bene-\nfits.\n• Contributions to Archer MSAs or HSAs (discussed in \nPub. 969).\nThis exclusion also applies to payments you directly or \nindirectly make to an employee under an accident or \nhealth plan for employees that are either of the following.\n• Payments or reimbursements of medical expenses.\n• Payments for specific permanent injuries (such as the \nloss of the use of an arm or leg). The payments must \nbe figured without regard to the period the employee is \nabsent from work.\nAccident or health plan. This is an arrangement that \nprovides benefits for your employees, their spouses, their \ndependents, and their children (under age 27 at the end of \nthe tax year) in the event of personal injury or sickness. \nThe plan may be insured or noninsured and doesn't need \nto be in writing.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n• A current common-law employee.\n• A full-time life insurance agent who is a current statu-\ntory employee.\n• A retired employee.\n• A former employee you maintain coverage for based \non the employment relationship.\n• A surviving spouse of an individual who died while an \nemployee.\nPublication 15-B (2024)\n5\n", "• A surviving spouse of a retired employee.\n• For the exclusion of contributions to an accident or \nhealth plan, a leased employee who has provided \nservices to you on a substantially full-time basis for at \nleast a year if the services are performed under your \nprimary direction or control.\nSpecial rule for certain government plans. For cer-\ntain government accident and health plans, payments to a \ndeceased employee's beneficiary may qualify for the ex-\nclusion from gross income if the other requirements for ex-\nclusion are met. See section 105(j) for details.\nException for S corporation shareholders. Don't \ntreat a 2% shareholder of an S corporation as an em-\nployee of the corporation for this purpose. A 2% \nshareholder is someone who directly or indirectly owns (at \nany time during the year) more than 2% of the corpora-\ntion's stock or stock with more than 2% of the voting \npower. Treat a 2% shareholder as you would a partner in a \npartnership for fringe benefit purposes, but don't treat the \nbenefit as a reduction in distributions to the 2% share-\nholder. For more information, see Revenue Ruling 91-26, \n1991-1 C.B. 184.\nExclusion from wages. You can generally exclude the \nvalue of accident or health benefits you provide to an em-\nployee from the employee's wages.\nException for certain long-term care benefits. You \ncan't exclude contributions to the cost of long-term care \ninsurance from an employee's wages subject to federal \nTable 2-1. Special Rules for Various Types of Fringe Benefits\n(For more information, see the full discussion in this section.)\nTreatment Under Employment Taxes\nType of Fringe Benefit\nIncome Tax Withholding\nSocial Security and Medicare \n(including Additional Medicare \nTax when wages are paid in \nexcess of $200,000)1\nFederal Unemployment (FUTA)\nAccident and health benefits\nExempt (except 2% \nshareholder-employees of S \ncorporations).\nExempt\nExempt\nAchievement awards\nExempt2 up to $1,600 for qualified plan awards ($400 for nonqualified awards).\nAdoption assistance\nExempt2,3\nTaxable\nTaxable\nAthletic facilities\nExempt if substantially all use during the calendar year is by employees, their spouses, and their dependent \nchildren, and the facility is operated by the employer on premises owned or leased by the employer.\nDe minimis (minimal) benefits\nExempt\nExempt\nExempt\nDependent care assistance\nExempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return).\nEducational assistance\nExempt up to $5,250 of benefits each year. (See Educational Assistance, later in this section.)\nEmployee discounts\nExempt3 up to certain limits. (See Employee Discounts, later in this section.)\nEmployee stock options\nSee Employee Stock Options, later in this section.\nEmployer-provided cell phones\nExempt if provided primarily for noncompensatory business purposes.\nGroup-term life insurance coverage\nExempt\nExempt2,4,6 up to cost of $50,000 of \ncoverage. (Special rules apply to \nformer employees.)\nExempt\nHealth savings accounts (HSAs)\nExempt for qualified individuals up to the HSA contribution limits. (See Health Savings Accounts, later in this \nsection.)\nLodging on your business premises\nExempt2 if furnished on your business premises, for your convenience, and as a condition of employment.\nMeals\nExempt2 if furnished on your business premises for your convenience.\nExempt if de minimis.\nNo-additional-cost services\nExempt3\nExempt3\nExempt3\nRetirement planning services\nExempt5\nExempt5\nExempt5\nTransportation (commuting) benefits\nExempt2 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($315) or qualified \nparking ($315). (See Transportation (Commuting) Benefits, later in this section.)\nExempt if de minimis.\nTuition reduction\nExempt3 if for undergraduate education (or graduate education if the employee performs teaching or research \nactivities).\nWorking condition benefits\nExempt\nExempt\nExempt\n1 Or other railroad retirement taxes, if applicable.\n2 Exemption doesn't apply to S corporation employees who are 2% shareholders. \n3 Exemption doesn't apply to certain highly compensated employees under a program that favors those employees.\n4 Exemption doesn't apply to certain key employees under a plan that favors those employees.\n5 Exemption doesn't apply to services for tax preparation, accounting, legal, or brokerage services.\n6 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid \ntoward the insurance. Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. Also, show it in box 12 with code C. The amount is subject to social \nsecurity and Medicare taxes, and you may, at your option, withhold federal income tax.\n6\nPublication 15-B (2024)\n", "income tax withholding if the coverage is provided through \na flexible spending or similar arrangement. This is a bene-\nfit program that reimburses specified expenses up to a \nmaximum amount that is reasonably available to the em-\nployee and is less than five times the total cost of the in-\nsurance. However, you can exclude these contributions \nfrom the employee's wages subject to social security, \nMedicare, and FUTA taxes.\nS corporation shareholders. Because you can't \ntreat a 2% shareholder of an S corporation as an em-\nployee for this exclusion, you must include the value of ac-\ncident or health benefits you provide to the employee in \nthe employee's wages subject to federal income tax with-\nholding. However, you can exclude the value of these ben-\nefits (other than payments for specific injuries or illnesses \nnot made under a plan set up to benefit all employees or \ncertain groups of employees) from the employee's wages \nsubject to social security, Medicare, and FUTA taxes. See \nAnnouncement 92-16 for more information. You can find \nAnnouncement 92-16 on page 53 of Internal Revenue Bul-\nletin 1992-5.\nException for highly compensated employees. If \nyour plan is a self-insured medical reimbursement plan \nthat favors highly compensated employees, you must in-\nclude all or part of the amounts you pay to these employ-\nees in box 1 of Form W-2. However, you can exclude \nthese amounts (other than payments for specific injuries \nor illnesses not made under a plan set up to benefit all em-\nployees or certain groups of employees) from the employ-\nee's wages subject to income tax withholding and social \nsecurity, Medicare, and FUTA taxes.\nA self-insured plan is a plan that reimburses your em-\nployees for medical expenses not covered by an accident \nor health insurance policy.\nA highly compensated employee for this exception is \nany of the following individuals.\n• One of the five highest paid officers.\n• An employee who owns (directly or indirectly) more \nthan 10% in value of the employer's stock.\n• An employee who is among the highest paid 25% of \nall employees (other than those who can be excluded \nfrom the plan).\nFor more information on this exception, see section \n105(h) of the Internal Revenue Code and its regulations.\nCOBRA premiums. The exclusion for accident and \nhealth benefits applies to amounts you pay to maintain \nmedical coverage for a current or former employee under \nthe Combined Omnibus Budget Reconciliation Act of \n1986 (COBRA). The exclusion applies regardless of the \nlength of employment, whether you directly pay the premi-\nums or reimburse the former employee for premiums paid, \nand whether the employee's separation is permanent or \ntemporary.\nQualified small employer health reimbursement ar-\nrangements (QSEHRAs). QSEHRAs allow eligible small \nemployers to pay or reimburse medical care expenses, in-\ncluding health insurance premiums, of eligible employees \nand their family members. A QSEHRA isn’t a group health \nplan, and, therefore, isn't subject to group health plan re-\nquirements. Generally, payments from a QSEHRA to reim-\nburse an eligible employee’s medical expenses aren’t in-\ncludible in the employee’s gross income if the employee \nhas coverage that provides minimum essential coverage, \nas defined in section 5000A(f) of the Internal Revenue \nCode.\nA QSEHRA is an arrangement that meets all the follow-\ning requirements.\n1. The arrangement is funded solely by you, and no sal-\nary reduction contributions may be made under the \narrangement.\n2. The arrangement provides, after the eligible employee \nprovides proof of coverage, for the payment or reim-\nbursement of the medical expenses incurred by the \nemployee or the employee’s family members.\n3. The amount of payments and reimbursements \ndoesn’t exceed $6,150 ($12,450, for family coverage) \nfor 2024.\n4. The arrangement is generally provided on the same \nterms to all your eligible employees. However, your \nQSEHRA may exclude employees who haven’t com-\npleted 90 days of service, employees who haven’t at-\ntained age 25 before the beginning of the plan year, \npart‐time or seasonal employees, employees covered \nby a collective bargaining agreement if health benefits \nwere the subject of good-faith bargaining, and em-\nployees who are nonresident aliens with no earned in-\ncome from sources within the United States.\nEligible employer. To be an eligible employer, you \nmust not be an applicable large employer, which is de-\nfined as an employer that generally employed at least 50 \nfull‐time employees, including full‐time equivalent employ-\nees, in the prior calendar year. You must also not offer a \ngroup health plan (including a health reimbursement ar-\nrangement (HRA) or a health FSA) to any of your employ-\nees. For more information about the Affordable Care Act \nand group health plan requirements, go to IRS.gov/ACA. \nFor more information about QSEHRAs, including informa-\ntion about the requirement to give a written notice to each \neligible employee, see Notice 2017‐67, 2017-47 I.R.B. \n517, available at IRS.gov/irb/2017-47_IRB#NOT-2017-67.\nReporting requirements. You must report in box 12 \nof Form W‐2 using code FF the amount of payments and \nreimbursements that your employee is entitled to receive \nfrom the QSEHRA for the calendar year without regard to \nthe amount of payments or reimbursements actually re-\nceived. For example, if your QSEHRA provides a permit-\nted benefit of $3,000 and your employee receives reim-\nbursements of $2,000, on Form W‐2, you would report a \npermitted benefit of $3,000 in box 12 using code FF.\nAchievement Awards\nThis exclusion applies to the value of any tangible per-\nsonal property you give to an employee as an award for ei-\nther length of service or safety achievement. The \nPublication 15-B (2024)\n7\n", "exclusion doesn't apply to awards of cash, cash equiva-\nlents, gift cards, gift coupons, or gift certificates (other \nthan arrangements granting only the right to select and re-\nceive tangible personal property from a limited assortment \nof items preselected or preapproved by you). The exclu-\nsion also doesn't apply to vacations, meals, lodging, tick-\nets to theater or sporting events, stocks, bonds, other se-\ncurities, and other similar items. An achievement award \nmust meet all the following requirements.\n• It is given to an employee for length of service or \nsafety achievement.\n• It is awarded as part of a meaningful presentation.\n• It is awarded under conditions and circumstances that \ndon't create a significant likelihood of disguised pay.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n• A current employee.\n• A former common-law employee you maintain cover-\nage for in consideration of or based on an agreement \nrelating to prior service as an employee.\n• A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\nException for S corporation shareholders. Don't \ntreat a 2% shareholder of an S corporation as an em-\nployee of the corporation for this purpose. A 2% share-\nholder is someone who directly or indirectly owns (at any \ntime during the year) more than 2% of the corporation's \nstock or stock with more than 2% of the voting power. \nTreat a 2% shareholder as you would a partner in a part-\nnership for fringe benefit purposes, but don't treat the ben-\nefit as a reduction in distributions to the 2% shareholder. \nFor more information, see Revenue Ruling 91-26, 1991-1 \nC.B. 184.\nExclusion from wages. You can generally exclude the \nvalue of achievement awards you give to an employee \nfrom the employee's wages if their cost isn't more than the \namount you can deduct as a business expense for the \nyear. The excludable annual amount is $1,600 ($400 for \nawards that aren't “qualified plan awards”).\nDeduction limit. Your deduction for the cost of em-\nployee achievement awards given to any one employee \nduring the tax year is limited to the following.\n• $400 for awards that aren't qualified plan awards.\n• $1,600 for all awards, whether or not qualified plan \nawards.\nA qualified plan award is an achievement award given \nas part of an established written plan or program that \ndoesn't favor highly compensated employees as to eligibil-\nity or benefits.\nA highly compensated employee is an employee who \nmeets either of the following tests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nAn award isn't a qualified plan award if the average cost \nof all the employee achievement awards given during the \ntax year (that would be qualified plan awards except for \nthis limit) is more than $400. To figure this average cost, \nignore awards of nominal value.\nDeduct achievement awards, up to the maximum \namounts listed earlier, as a nonwage business expense on \nyour return or business schedule.\nTo determine for 2024 whether an achievement \naward is a “qualified plan award” under the deduc-\ntion rules described under Deduction limit above, \ntreat any employee who received more than $150,000 in \npay for 2023 as a highly compensated employee.\nIf the cost of awards given to an employee is more than \nyour allowable deduction, include in the employee's wa-\nges the larger of the following amounts.\n• The part of the cost that is more than your allowable \ndeduction (up to the value of the awards).\n• The amount by which the value of the awards exceeds \nyour allowable deduction.\nExclude the remaining value of the awards from the em-\nployee's wages.\nAdoption Assistance\nAn adoption assistance program is a separate written plan \nof an employer that meets all of the following require-\nments.\n1. It benefits employees who qualify under rules set up \nby you, which don't favor highly compensated employ-\nees or their dependents. To determine whether your \nplan meets this test, don't consider employees exclu-\nded from your plan who are covered by a collective \nbargaining agreement if there is evidence that adop-\ntion assistance was a subject of good-faith bargain-\ning.\n2. It doesn't pay more than 5% of its payments during \nthe year for shareholders or owners (or their spouses \nor dependents). A shareholder or owner is someone \nwho owns (on any day of the year) more than 5% of \nthe stock or of the capital or profits interest of your \nbusiness.\n3. You give reasonable notice of the plan to eligible em-\nployees.\n4. Employees provide reasonable substantiation that \npayments or reimbursements are for qualifying expen-\nses.\nCAUTION\n!\n8\nPublication 15-B (2024)\n", "For this exclusion, a highly compensated employee for \n2024 is an employee who meets either of the following \ntests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nYou must exclude all payments or reimbursements you \nmake under an adoption assistance program for an em-\nployee's qualified adoption expenses from the employee's \nwages subject to federal income tax withholding. How-\never, you can't exclude these payments from wages sub-\nject to social security, Medicare, and FUTA taxes.\nYou must report all qualifying adoption expenses you \npaid or reimbursed under your adoption assistance pro-\ngram for each employee for the year in box 12 of the em-\nployee's Form W-2. Report all amounts including those in \nexcess of the $16,810 exclusion for 2024. Use code T to \nidentify this amount.\nException for S corporation shareholders. For this \nexclusion, don't treat a 2% shareholder of an S corpora-\ntion as an employee of the corporation. A 2% shareholder \nis someone who directly or indirectly owns (at any time \nduring the year) more than 2% of the corporation's stock \nor stock with more than 2% of the voting power. Treat a \n2% shareholder as you would a partner in a partnership \nfor fringe benefit purposes, but don't treat the benefit as a \nreduction in distributions to the 2% shareholder. For more \ninformation, see Revenue Ruling 91-26, 1991-1 C.B. 184.\nMore information. For more information on adoption \nbenefits, see Notice 97-9, which is on page 35 of Internal \nRevenue \nBulletin \n1997-2 \nat \nIRS.gov/pub/irs-irbs/\nirb97-02.pdf. Advise your employees to see the Instruc-\ntions for Form 8839.\nAthletic Facilities\nYou can exclude the value of an employee's use of an \non-premises gym or other athletic facility you operate from \nan employee's wages if substantially all use of the facility \nduring the calendar year is by your employees, their spou-\nses, and their dependent children. For this purpose, an \nemployee's dependent child is a child or stepchild who is \nthe employee's dependent or who, if both parents are de-\nceased, hasn't attained the age of 25. The exclusion \ndoesn't apply to any athletic facility if access to the facility \nis made available to the general public through the sale of \nmemberships, the rental of the facility, or a similar arrange-\nment.\nOn-premises facility. The athletic facility must be loca-\nted on premises you own or lease and must be operated \nby you. It doesn't have to be located on your business \npremises. However, the exclusion doesn't apply to an ath-\nletic facility that is a facility for residential use, such as ath-\nletic facilities that are part of a resort.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n• A current employee.\n• A former employee who retired or left on disability.\n• A surviving spouse of an individual who died while an \nemployee.\n• A surviving spouse of a former employee who retired \nor left on disability.\n• A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\n• A partner who performs services for a partnership.\nDe Minimis (Minimal) Benefits\nYou can exclude the value of a de minimis benefit you pro-\nvide to an employee from the employee's wages. A de \nminimis benefit is any property or service you provide to \nan employee that has so little value (taking into account \nhow frequently you provide similar benefits to your em-\nployees) that accounting for it would be unreasonable or \nadministratively impracticable. Cash and cash equivalent \nfringe benefits (for example, gift certificates, gift cards, \nand the use of a charge card or credit card), no matter \nhow little, are never excludable as a de minimis benefit. \nHowever, meal money and local transportation fare, if pro-\nvided on an occasional basis and because of overtime \nwork, may be excluded, as discussed later.\nExamples of de minimis benefits include the following.\n• Personal use of an employer-provided cell phone pro-\nvided primarily for noncompensatory business purpo-\nses. See Employer-Provided Cell Phones, later in this \nsection, for details.\n• Occasional personal use of a company copying ma-\nchine if you sufficiently control its use so that at least \n85% of its use is for business purposes.\n• Holiday or birthday gifts, other than cash, with a low \nfair market value (FMV). Also, flowers or fruit or similar \nitems provided to employees under special circum-\nstances (for example, on account of illness, a family \ncrisis, or outstanding performance).\n• Group-term life insurance payable on the death of an \nemployee's spouse or dependent if the face amount \nisn't more than $2,000.\n• Certain meals. See Meals, later in this section, for de-\ntails.\n• Occasional parties or picnics for employees and their \nguests.\n• Occasional tickets for theater or sporting events.\n• Certain transportation fare. See Transportation (Com-\nmuting) Benefits, later in this section, for details.\nPublication 15-B (2024)\n9\n", "Some examples of benefits that aren’t excludable as de \nminimis fringe benefits are season tickets to sporting or \ntheatrical events; the commuting use of an employer-pro-\nvided automobile or other vehicle more than 1 day a \nmonth; membership in a private country club or athletic fa-\ncility, regardless of the frequency with which the employee \nuses the facility; and use of employer-owned or -leased fa-\ncilities (such as an apartment, hunting lodge, boat, etc.) \nfor a weekend. If a benefit provided to an employee \ndoesn't qualify as de minimis (for example, the frequency \nexceeds a limit described earlier), then generally the en-\ntire benefit must be included in income.\nEmployee. For this exclusion, treat any recipient of a de \nminimis benefit as an employee.\nDependent Care Assistance\nThis exclusion applies to household and dependent care \nservices you directly or indirectly pay for or provide to an \nemployee under a written dependent care assistance pro-\ngram (DCAP) that covers only your employees. The serv-\nices must be for a qualifying person's care and must be \nprovided to allow the employee to work. These require-\nments are basically the same as the tests the employee \nwould have to meet to claim the dependent care credit if \nthe employee paid for the services. For more information, \nsee Can You Claim the Credit? in Pub. 503.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n• A current employee.\n• A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\n• Yourself (if you’re a sole proprietor).\n• A partner who performs services for a partnership.\nExclusion from wages. You can exclude the value of \nbenefits you provide to an employee under a DCAP from \nthe employee's wages if you reasonably believe that the \nemployee can exclude the benefits from gross income.\nAn employee can generally exclude from gross income \nup to $5,000 ($2,500 if married filing separately) of bene-\nfits received under a DCAP each year.\nHowever, the exclusion can't be more than the smaller \nof the earned income of either the employee or employ-\nee's spouse. Special rules apply to determine the earned \nincome of a spouse who is either a student or not able to \ncare for themselves. For more information on the earned \nincome limit, see Pub. 503.\nException for highly compensated employees. \nYou can't exclude dependent care assistance from the wa-\nges of a highly compensated employee unless the bene-\nfits provided under the program don't favor highly compen-\nsated \nemployees \nand \nthe \nprogram \nmeets \nthe \nrequirements described in section 129(d) of the Internal \nRevenue Code.\nFor this exclusion, a highly compensated employee for \n2024 is an employee who meets either of the following \ntests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nForm W-2. Report the value of all dependent care assis-\ntance you provide to an employee under a DCAP in \nbox 10 of the employee's Form W-2. Include any amounts \nyou can't exclude from the employee's wages in boxes 1, \n3, and 5. Report in box 10 both the nontaxable portion of \nassistance (up to $5,000) and any assistance above that \namount that is taxable to the employee.\nExample. Oak Co. provides a dependent care assis-\ntance FSA to its employees through a cafeteria plan. In \naddition, it provides occasional on-site dependent care to \nits employees at no cost. Emily, an employee of Oak Co., \nhad $4,500 deducted from her pay for the dependent care \nFSA. In addition, Emily used the on-site dependent care \nseveral times. The FMV of the on-site care was $700. Emi-\nly's Form W-2 should report $5,200 of dependent care as-\nsistance in box 10 ($4,500 FSA plus $700 on-site depend-\nent care). Boxes 1, 3, and 5 should include $200 (the \namount in excess of the nontaxable assistance), and ap-\nplicable taxes should be withheld on that amount.\nEducational Assistance\nThis exclusion applies to educational assistance you pro-\nvide to employees under an educational assistance pro-\ngram. The exclusion also applies to graduate-level cour-\nses.\nEducational assistance means amounts you pay or in-\ncur for your employees' education expenses. These ex-\npenses generally include the cost of books, equipment, \nfees, supplies, and tuition. However, these expenses don't \ninclude the cost of a course or other education involving \nsports, games, or hobbies, unless the education:\n• Has a reasonable relationship to your business, or\n• Is required as part of a degree program.\nEducation expenses don't include the cost of tools or \nsupplies (other than textbooks) your employee is allowed \nto keep at the end of the course. Nor do they include the \ncost of lodging, meals, or transportation. Your employee \nmust be able to provide substantiation to you that the edu-\ncational assistance provided was used for qualifying edu-\ncation expenses.\nExclusion for employer payments of student loans. \nEmployer-provided educational assistance benefits in-\nclude payments made after March 27, 2020, and before \nJanuary 1, 2026, whether paid to the employee or to a \nlender, of principal or interest on any qualified education \n10\nPublication 15-B (2024)\n", "loan incurred by the employee for education of the em-\nployee. Qualified education loans are defined in chap-\nter 10 of Pub. 970.\nEducational assistance program. An educational as-\nsistance program is a separate written plan that provides \neducational assistance only to your employees. The pro-\ngram qualifies only if all of the following tests are met.\n• The program benefits employees who qualify under \nrules set up by you that don't favor highly compensa-\nted employees. To determine whether your program \nmeets this test, don't consider employees excluded \nfrom your program who are covered by a collective \nbargaining agreement if there is evidence that educa-\ntional assistance was a subject of good-faith bargain-\ning.\n• The program doesn't provide more than 5% of its ben-\nefits during the year for shareholders or owners (or \ntheir spouses or dependents). A shareholder or owner \nis someone who owns (on any day of the year) more \nthan 5% of the stock or of the capital or profits interest \nof your business.\n• The program doesn't allow employees to choose to re-\nceive cash or other benefits that must be included in \ngross income instead of educational assistance.\n• You give reasonable notice of the program to eligible \nemployees.\nYour program can cover former employees if their employ-\nment is the reason for the coverage.\nFor this exclusion, a highly compensated employee for \n2024 is an employee who meets either of the following \ntests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n• A current employee.\n• A former employee who retired, left on disability, or \nwas laid off.\n• A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\n• Yourself (if you’re a sole proprietor).\n• A partner who performs services for a partnership.\nExclusion from wages. You can exclude up to $5,250 \nof educational assistance you provide to an employee un-\nder an educational assistance program from the employ-\nee's wages each year.\nAssistance over $5,250. If you don't have an educa-\ntional assistance plan, or you provide an employee with \nassistance exceeding $5,250, you must include the value \nof these benefits as wages, unless the benefits are work-\ning condition benefits. Working condition benefits may be \nexcluded from wages. Property or a service provided is a \nworking condition benefit to the extent that if the employee \npaid for it, the amount paid would have been allowable as \na business or depreciation expense. See Working Condi-\ntion Benefits, later in this section.\nEmployee Discounts\nThis exclusion applies to a price reduction you give your \nemployee on property or services you offer to customers \nin the ordinary course of the line of business in which the \nemployee performs substantial services. It applies \nwhether the property or service is provided at no charge \n(in which case only part of the discount may be excludable \nas a qualified employee discount) or at a reduced price. It \nalso applies if the benefit is provided through a partial or \ntotal cash rebate.\nThe benefit may be provided either directly by you or in-\ndirectly through a third party. For example, an employee of \nan appliance manufacturer may receive a qualified em-\nployee discount on the manufacturer's appliances pur-\nchased at a retail store that offers the appliances for sale \nto customers.\nEmployee discounts don't apply to discounts on real \nproperty or discounts on personal property of a kind com-\nmonly held for investment (such as stocks or bonds). They \nalso don't include discounts on a line of business of the \nemployer for which the employee doesn't provide substan-\ntial services, or discounts on property or services of a kind \nthat aren't offered for sale to customers. Therefore, dis-\ncounts on items sold in an employee store that aren't sold \nto customers aren't excluded from employee income. \nAlso, employee discounts provided by another employer \nthrough a reciprocal agreement aren't excluded.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n• A current employee.\n• A former employee who retired or left on disability.\n• A surviving spouse of an individual who died while an \nemployee.\n• A surviving spouse of an employee who retired or left \non disability.\n• A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\n• A partner who performs services for a partnership.\nTreat discounts you provide to the spouse or dependent \nchild of an employee as provided to the employee. For this \nfringe benefit, dependent child is a child or stepchild who \nis the employee's dependent or who, if both parents are \nPublication 15-B (2024)\n11\n", "deceased, hasn't attained the age of 25. Treat a child of \ndivorced parents as a dependent of both parents.\nExclusion from wages. You can generally exclude the \nvalue of an employee discount you provide an employee \nfrom the employee's wages, up to the following limits.\n• For a discount on services, 20% of the price you \ncharge nonemployee customers for the service.\n• For a discount on merchandise or other property, your \ngross profit percentage times the price you charge \nnonemployee customers for the property.\nGenerally, determine your gross profit percentage in the \nline of business based on all property you offer to custom-\ners (including employee customers) and your experience \nduring the tax year immediately before the tax year in \nwhich the discount is available. To figure your gross profit \npercentage, subtract the total cost of the property from the \ntotal sales price of the property and divide the result by the \ntotal sales price of the property. Employers that are in their \nfirst year of existence may estimate their gross profit per-\ncentage based on its mark-up from cost or refer to an ap-\npropriate industry average. If substantial changes in an \nemployer's business indicate at any time that it is inappro-\npriate for the prior year's gross profit percentage to be \nused for the current year, the employer must, within a rea-\nsonable period, redetermine the gross profit percentage \nfor the remaining portion of the current year as if such por-\ntion of the year were the first year of the employer's exis-\ntence.\nException for highly compensated employees. \nYou can't exclude from the wages of a highly compensa-\nted employee any part of the value of a discount that isn't \navailable on the same terms to one of the following \ngroups.\n• All of your employees.\n• A group of employees defined under a reasonable \nclassification you set up that doesn't favor highly com-\npensated employees.\nFor this exclusion, a highly compensated employee for \n2024 is an employee who meets either of the following \ntests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nEmployee Stock Options\nThere are three kinds of stock options—incentive stock \noptions, employee stock purchase plan options, and non-\nstatutory (nonqualified) stock options.\nWages for social security, Medicare, and FUTA taxes \ndon't include remuneration resulting from the exercise of \nan incentive stock option or an employee stock purchase \nplan option, or from any disposition of stock acquired by \nexercising such an option.\nAdditionally, federal income tax withholding isn't re-\nquired on the income resulting from a disqualifying dispo-\nsition of stock acquired by the exercise of an incentive \nstock option or an employee stock purchase plan option, \nor on income equal to the discount portion of stock ac-\nquired by the exercise of an employee stock purchase \nplan option resulting from any qualifying disposition of the \nstock. The employer must report as income in box 1 of \nForm W-2 (a) the discount portion of stock acquired by the \nexercise of an employee stock purchase plan option upon \na qualifying disposition of the stock, and (b) the spread \n(between the exercise price and the FMV of the stock at \nthe time of exercise) upon a disqualifying disposition of \nstock acquired by the exercise of an incentive stock option \nor an employee stock purchase plan option.\nAn employer must report the excess of the FMV of \nstock received upon exercise of a nonstatutory stock op-\ntion over the amount paid for the stock option on Form \nW-2 in boxes 1, 3 (up to the social security wage base), \nand 5, and in box 12 using the code V. See Regulations \nsection 1.83-7.\nAn employee who transfers their interest in nonstatu-\ntory stock options to the employee's former spouse inci-\ndent to a divorce isn't required to include an amount in \ngross income upon the transfer. The former spouse, rather \nthan the employee, is required to include an amount in \ngross income when the former spouse exercises the stock \noptions. See Revenue Ruling 2002-22 and Revenue Rul-\ning 2004-60 for details. You can find Revenue Ruling \n2002-22 on page 849 of Internal Revenue Bulletin \n2002-19 at IRS.gov/pub/irs-irbs/irb02-19.pdf. Revenue \nRuling 2004-60, 2004-24 I.R.B. 1051, is available at \nIRS.gov/irb/2004-24_IRB#RR-2004-60.\nEmployee stock options aren't subject to Railroad \nRetirement Tax. In Wisconsin Central Ltd. v. United \nStates, 138 S. Ct. 2067, the U. S. Supreme Court ruled \nthat employee stock options (whether statutory or nonsta-\ntutory) aren't “money remuneration” subject to the RRTA. If \nyou're a railroad employer, don't withhold Tier 1 and Tier 2 \ntaxes on compensation from railroad employees covered \nby the RRTA exercising such options. You must still with-\nhold federal income tax on taxable compensation from \nrailroad employees exercising their options.\nSection 83(i) election to defer income on equity \ngrants. Under section 83(i) of the Internal Revenue \nCode, qualified employees who are granted stock options \nor restricted stock units (RSUs) and who later receive \nstock upon exercise of the option or upon settlement of \nthe RSU (qualified stock) may elect to defer the recogni-\ntion of income for up to 5 years if the corporation's stock \nwasn’t readily tradable on an established securities mar-\nket during any prior calendar year, if the corporation has a \nwritten plan under which not less than 80% of all U.S. em-\nployees are granted options or RSUs with the same rights \nand privileges to receive qualified stock, and if certain \nother requirements are met. An election under section \n12\nPublication 15-B (2024)\n", "83(i) applies only for federal income tax purposes. The \nelection has no effect on the application of social security, \nMedicare, and FUTA taxes. For federal income tax purpo-\nses, the employer must withhold federal income tax at \n37% in the tax year that the amount deferred is included in \nthe employee's income. If a section 83(i) election is made \nfor an option exercise, that option will not be considered \nan incentive stock option or an option granted pursuant to \nan employee stock purchase plan. These rules apply to \nstock attributable to options exercised, or RSUs settled, \nafter December 31, 2017. For more information, see sec-\ntion 83(i); and Notice 2018-97, 2018-52 I.R.B. 1062, avail-\nable at IRS.gov/irb/2018-52_IRB#NOT-2018-97.\nReporting requirements. For each employee, you \nmust report in box 12 of Form W-2 using code GG the \namount included in income in the calendar year from \nqualified equity grants under section 83(i). You must also \nreport in box 12 using code HH the total amount of income \ndeferred under section 83(i) determined as of the close of \nthe calendar year.\nMore information. For more information about em-\nployee stock options, see sections 83, 421, 422, and 423 \nof the Internal Revenue Code and their related regula-\ntions.\nEmployer-Provided Cell Phones\nThe value of the business use of an employer-provided \ncell phone, provided primarily for noncompensatory busi-\nness reasons, is excludable from an employee's income \nas a working condition fringe benefit. Personal use of an \nemployer-provided cell phone, provided primarily for non-\ncompensatory business reasons, is excludable from an \nemployee's income as a de minimis fringe benefit. The \nterm “cell phone” also includes other similar telecommuni-\ncations equipment. For the rules relating to these types of \nbenefits, see De Minimis (Minimal) Benefits, earlier in this \nsection, and Working Condition Benefits, later in this sec-\ntion.\nNoncompensatory business purposes. You provide a \ncell phone primarily for noncompensatory business purpo-\nses if there are substantial business reasons for providing \nthe cell phone. Examples of substantial business reasons \ninclude the employer's:\n• Need to contact the employee at all times for work-re-\nlated emergencies,\n• Requirement that the employee be available to speak \nwith clients at times when the employee is away from \nthe office, and\n• Need to speak with clients located in other time zones \nat times outside the employee's normal workday.\nCell phones provided to promote goodwill, boost \nmorale, or attract prospective employees. You can't \nexclude from an employee's wages the value of a cell \nphone provided to promote goodwill of an employee, to at-\ntract a prospective employee, or as a means of providing \nadditional compensation to an employee.\nAdditional information. For additional information on \nthe tax treatment of employer-provided cell phones, see \nNotice 2011-72, 2011-38 I.R.B. 407, available at\nIRS.gov/irb/2011-38_IRB#NOT-2011-72.\nGroup-Term Life Insurance Coverage\nThis exclusion applies to life insurance coverage that \nmeets all the following conditions.\n• It provides a general death benefit that isn't included in \nincome.\n• You provide it to a group of employees. See The \n10-employee rule, later.\n• It provides an amount of insurance to each employee \nbased on a formula that prevents individual selection. \nThis formula must use factors such as the employee's \nage, years of service, pay, or position.\n• You provide it under a policy you directly or indirectly \ncarry. Even if you don't pay any of the policy's cost, \nyou’re considered to carry it if you arrange for payment \nof its cost by your employees and charge at least one \nemployee less than, and at least one other employee \nmore than, the cost of their insurance. Determine the \ncost of the insurance, for this purpose, as explained \nunder Coverage over the limit, later.\nGroup-term life insurance doesn't include the following \ninsurance.\n• Insurance that doesn't provide general death benefits, \nsuch as travel insurance or a policy providing only ac-\ncidental death benefits.\n• Life insurance on the life of your employee's spouse or \ndependent. However, you may be able to exclude the \ncost of this insurance from the employee's wages as a \nde minimis benefit. See De Minimis (Minimal) Bene-\nfits, earlier in this section.\n• Insurance provided under a policy that provides a per-\nmanent benefit (an economic value that extends be-\nyond 1 policy year, such as paid-up or cash-surrender \nvalue), unless certain requirements are met. See Reg-\nulations section 1.79-1 for details.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n1. A current common-law employee.\n2. A full-time life insurance agent who is a current statu-\ntory employee.\n3. An individual who was formerly your employee under \n(1) or (2).\n4. A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\nException for S corporation shareholders. Don't \ntreat a 2% shareholder of an S corporation as an em-\nployee of the corporation for this purpose. A 2% \nshareholder is someone who directly or indirectly owns (at \nPublication 15-B (2024)\n13\n", "any time during the year) more than 2% of the corpora-\ntion's stock or stock with more than 2% of the voting \npower. Treat a 2% shareholder as you would a partner in a \npartnership for fringe benefit purposes, but don't treat the \nbenefit as a reduction in distributions to the 2% share-\nholder. For more information, see Revenue Ruling 91-26, \n1991-1 C.B. 184.\nThe 10-employee rule. Generally, life insurance isn't \ngroup-term life insurance unless you provide it at some \ntime during the calendar year to at least 10 full-time em-\nployees.\nFor this rule and the first exception discussed next, \ncount employees who choose not to receive the insurance \nas if they do receive insurance, unless, to receive it, they \nmust contribute to the cost of benefits other than the \ngroup-term life insurance. For example, count an em-\nployee who could receive insurance by paying part of the \ncost, even if that employee chooses not to receive it. How-\never, don't count an employee who chooses not to receive \ninsurance if the employee must pay part or all of the cost \nof permanent benefits in order to obtain group-term life in-\nsurance. A permanent benefit is an economic value ex-\ntending beyond 1 policy year (for example, a paid-up or \ncash-surrender value) that is provided under a life insur-\nance policy.\nExceptions. Even if you don't meet the 10-employee \nrule, two exceptions allow you to treat insurance as \ngroup-term life insurance.\nUnder the first exception, you don't have to meet the \n10-employee rule if all the following conditions are met.\n1. If evidence that the employee is insurable is required, \nit is limited to a medical questionnaire (completed by \nthe employee) that doesn't require a physical.\n2. You provide the insurance to all your full-time employ-\nees or, if the insurer requires the evidence mentioned \nin (1), to all full-time employees who provide evidence \nthe insurer accepts.\n3. You figure the coverage based on either a uniform \npercentage of pay or the insurer's coverage brackets \nthat meet certain requirements. See Regulations sec-\ntion 1.79-1 for details.\nUnder the second exception, you don't have to meet \nthe 10-employee rule if all the following conditions are \nmet.\n• You provide the insurance under a common plan cov-\nering your employees and the employees of at least \none other employer who isn't related to you.\n• The insurance is restricted to, but mandatory for, all \nyour employees who belong to, or are represented by, \nan organization (such as a union) that carries on sub-\nstantial activities besides obtaining insurance.\n• Evidence of whether an employee is insurable doesn't \naffect an employee's eligibility for insurance or the \namount of insurance that employee gets.\nTo apply either exception, don't consider employees \nwho were denied insurance for any of the following rea-\nsons.\n• They were 65 or older.\n• They customarily work 20 hours or less a week or 5 \nmonths or less in a calendar year.\n• They haven't been employed for the waiting period \ngiven in the policy. This waiting period can't be more \nthan 6 months.\nExclusion from wages. You can generally exclude the \ncost of up to $50,000 of group-term life insurance cover-\nage from the wages of an insured employee. You can ex-\nclude the same amount from the employee's wages when \nfiguring social security and Medicare taxes. In addition, \nyou don't have to withhold federal income tax or pay FUTA \ntax on any group-term life insurance you provide to an em-\nployee.\nCoverage over the limit. You must include in your \nemployee's wages the cost of group-term life insurance \nbeyond $50,000 worth of coverage, reduced by the \namount the employee paid toward the insurance. Report it \nas wages in boxes 1, 3, and 5 of the employee's Form \nW-2. Also, show it in box 12 with code C. The amount is \nsubject to social security and Medicare taxes, and you \nmay, at your option, withhold federal income tax.\nFigure the monthly cost of the insurance to include in \nthe employee's wages by multiplying the number of thou-\nsands of dollars of all insurance coverage over $50,000 \n(figured to the nearest $100) by the cost shown in Ta-\nble 2-2. For all coverage provided within the calendar year, \nuse the employee's age on the last day of the employee's \ntax year. You must prorate the cost from the table if less \nthan a full month of coverage is involved.\nTable 2-2. Cost Per $1,000 of Protection for \n1 Month\nAge\nCost\nUnder 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n$ 0.05\n25 through 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n0.06\n30 through 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n0.08\n35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n0.09\n40 through 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n0.10\n45 through 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n0.15\n50 through 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n0.23\n55 through 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n0.43\n60 through 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n0.66\n65 through 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1.27\n70 and older . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2.06\nYou figure the total cost to include in the employee's \nwages by multiplying the monthly cost by the number of \nmonths' coverage at that cost.\nExample. \n Tom's \nemployer \nprovides \nTom \nwith \ngroup-term life insurance coverage of $200,000. Tom is 45 \nyears old, isn't a key employee, and pays $100 per year \ntoward the cost of the insurance. Tom's employer must in-\nclude $170 in Tom’s wages. The $200,000 of insurance \ncoverage is reduced by $50,000. The yearly cost of \n$150,000 of coverage is $270 ($0.15 x 150 x 12), and is \n14\nPublication 15-B (2024)\n", "reduced by the $100 Tom pays for the insurance. The em-\nployer includes $170 in boxes 1, 3, and 5 of Tom's Form \nW-2. The employer also enters $170 in box 12 with code \nC.\nCoverage for dependents. Group-term life insurance \ncoverage paid by the employer for the spouse or depend-\nents of an employee may be excludable from income as a \nde minimis fringe benefit if the face amount isn't more than \n$2,000. If the face amount is greater than $2,000, the de-\npendent coverage may be excludable from income as a \nde minimis fringe benefit if the excess (if any) of the cost of \ninsurance over the amount the employee paid for it on an \nafter-tax basis is so small that accounting for it is unrea-\nsonable or administratively impracticable.\nFormer employees. When group-term life insurance \nover $50,000 is provided to an employee (including retir-\nees) after their termination, the employee share of social \nsecurity and Medicare taxes on that period of coverage is \npaid by the former employee with their tax return and isn't \ncollected by the employer. You’re not required to collect \nthose taxes. You must, however, pay the employer share \nof social security and Medicare taxes. Use Table 2-2 to \ndetermine the amount of additional income that is subject \nto social security and Medicare taxes for coverage provi-\nded after separation from service. Report the uncollected \namounts separately in box 12 of Form W-2 using codes M \nand N. See the General Instructions for Forms W-2 and \nW-3 and the instructions for your employment tax return.\nException for key employees. Generally, if your \ngroup-term life insurance plan favors key employees as to \nparticipation or benefits, you must include the entire cost \nof the insurance in your key employees' wages. This ex-\nception generally doesn't apply to church plans. When fig-\nuring social security and Medicare taxes, you must also in-\nclude the entire cost in the employees' wages. Include the \ncost in boxes 1, 3, and 5 of Form W-2. However, you don't \nhave to withhold federal income tax or pay FUTA tax on \nthe cost of any group-term life insurance you provide to an \nemployee.\nFor this purpose, the cost of the insurance is the \ngreater of the following amounts.\n• The premiums you pay for the employee's insurance. \nSee Regulations section 1.79-4T(Q&A 6) for more in-\nformation.\n• The cost you figure using Table 2-2.\nFor this exclusion, a key employee during 2024 is an \nemployee or former employee who is one of the following \nindividuals. See section 416(i) of the Internal Revenue \nCode for more information.\n1. An officer having annual pay of more than $220,000.\n2. An individual who for 2024 is either of the following.\na. A 5% owner of your business.\nb. A 1% owner of your business whose annual pay is \nmore than $150,000.\nA former employee who was a key employee upon re-\ntirement or separation from service is also a key em-\nployee.\nYour plan doesn't favor key employees as to participa-\ntion if at least one of the following is true.\n• It benefits at least 70% of your employees.\n• At least 85% of the participating employees aren't key \nemployees.\n• It benefits employees who qualify under a set of rules \nyou set up that don't favor key employees.\nYour plan meets this participation test if it is part of a \ncafeteria plan (discussed earlier in section 1) and it meets \nthe participation test for those plans.\nWhen applying this test, don't consider employees \nwho:\n• Have not completed 3 years of service;\n• Are part time or seasonal;\n• Are nonresident aliens who receive no U.S. source \nearned income from you; or\n• Aren’t included in the plan but are in a unit of employ-\nees covered by a collective bargaining agreement, if \nthe benefits provided under the plan were the subject \nof good-faith bargaining between you and employee \nrepresentatives.\nYour plan doesn't favor key employees as to benefits if \nall benefits available to participating key employees are \nalso available to all other participating employees. Your \nplan doesn't favor key employees just because the \namount of insurance you provide to your employees is uni-\nformly related to their pay.\nS corporation shareholders. Because you can't \ntreat a 2% shareholder of an S corporation as an em-\nployee for this exclusion, you must include the cost of all \ngroup-term life insurance coverage you provide the 2% \nshareholder in their wages. When figuring social security \nand Medicare taxes, you must also include the cost of this \ncoverage in the 2% shareholder's wages. Include the cost \nin boxes 1, 3, and 5 of Form W-2. However, you don't have \nto withhold federal income tax or pay FUTA tax on the cost \nof any group-term life insurance coverage you provide to \nthe 2% shareholder.\nHealth Savings Accounts (HSAs)\nAn HSA is an account owned by a qualified individual who \nis generally your employee or former employee. Any con-\ntributions that you make to an HSA become the employ-\nee's property and can't be withdrawn by you. Contribu-\ntions to the account are used to pay current or future \nmedical expenses of the account owner, their spouse, and \nany qualified dependent. The medical expenses must not \nbe reimbursable by insurance or other sources and their \npayment from HSA funds (distribution) won't give rise to a \nmedical expense deduction on the individual's federal in-\ncome tax return.\nPublication 15-B (2024)\n15\n", "Eligibility. A qualified individual must be covered by a \nHigh Deductible Health Plan (HDHP) and not be covered \nby other health insurance except for permitted insurance \nlisted under section 223(c)(3) or insurance for accidents, \ndisability, dental care, vision care, long-term care, or (in \nthe case of months beginning after March 31, 2022, and \nbefore January 1, 2023, and plan years beginning on or \nbefore December 31, 2021, or after December 31, 2022, \nand before January 1, 2025) telehealth and other remote \ncare. For calendar year 2024, a qualifying HDHP must \nhave a deductible of at least $1,600 for self-only coverage \nor $3,200 for family coverage and must limit annual \nout-of-pocket expenses of the beneficiary to $8,050 for \nself-only coverage and $16,100 for family coverage.\nThere are no income limits that restrict an individual's \neligibility to contribute to an HSA nor is there a require-\nment that the account owner have earned income to make \na contribution.\nExceptions. An individual isn't a qualified individual if \nthey can be claimed as a dependent on another person's \ntax return. Also, an employee's participation in a health \nFSA or HRA generally disqualifies the individual (and em-\nployer) from making contributions to their HSA. However, \nan individual may qualify to participate in an HSA if they \nare participating in only a limited-purpose FSA or HRA or \na post-deductible FSA. For more information, see Other \nemployee health plans in Pub. 969.\nEmployer contributions. Up to specified dollar limits, \ncash contributions to the HSA of a qualified individual (de-\ntermined monthly) are exempt from federal income tax \nwithholding, social security tax, Medicare tax, and FUTA \ntax if you reasonably believe that the employee can ex-\nclude the benefits from gross income. For 2024, you can \ncontribute up to $4,150 for self-only coverage under an \nHDHP or $8,300 for family coverage under an HDHP to a \nqualified individual's HSA.\nThe contribution amounts listed above are increased by \n$1,000 for a qualified individual who is age 55 or older at \nany time during the year. For two qualified individuals who \nare married to each other and who are each age 55 or \nolder at any time during the year, each spouse's contribu-\ntion limit is increased by $1,000, provided each spouse \nhas a separate HSA. No contributions can be made to an \nindividual's HSA after they become enrolled in Medicare \nPart A or Part B.\nNondiscrimination rules. Your contribution amount to \nan employee's HSA must be comparable for all employ-\nees who have comparable coverage during the same pe-\nriod. Otherwise, there will be an excise tax equal to 35% of \nthe amount you contributed to all employees' HSAs.\nFor guidance on employer comparable contributions to \nHSAs under section 4980G in instances where an em-\nployee hasn't established an HSA by December 31 and in \ninstances where an employer accelerates contributions for \nthe calendar year for employees who have incurred quali-\nfied \nmedical \nexpenses, \nsee \nRegulations \nsection \n54.4980G-4.\nException. The Tax Relief and Health Care Act of \n2006 allows employers to make larger HSA contributions \nfor a nonhighly compensated employee than for a highly \ncompensated employee. A highly compensated employee \nfor 2024 is an employee who meets either of the following \ntests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nPartnerships and S corporations. Partners and 2% \nshareholders of an S corporation aren't eligible for salary \nreduction (pre-tax) contributions to an HSA. Employer \ncontributions to the HSA of a bona fide partner or 2% \nshareholder are treated as distributions or guaranteed \npayments, as determined by the facts and circumstances. \nFor more information, see Notice 2005-8, 2005-4 I.R.B. \n368, available at IRS.gov/irb/2005-04_IRB#NOT-2005-8.\nCafeteria plans. You may contribute to an employee's \nHSA using a cafeteria plan and your contributions aren't \nsubject to the statutory comparability rules. However, caf-\neteria plan nondiscrimination rules still apply. For example, \ncontributions under a cafeteria plan to employee HSAs \ncan't be greater for higher-paid employees than they are \nfor lower-paid employees. Contributions that favor \nlower-paid employees aren't prohibited.\nReporting requirements. You must report your contri-\nbutions to an employee's HSA in box 12 of Form W-2 us-\ning code W. The trustee or custodian of the HSA, gener-\nally a bank or insurance company, reports distributions \nfrom the HSA using Form 1099-SA.\nMore information. For more information about HSAs, \nsee Pub. 969.\nLodging on Your Business Premises\nYou can exclude the value of lodging you furnish to an em-\nployee from the employee's wages if it meets the following \ntests.\n• It is furnished on your business premises.\n• It is furnished for your convenience.\n• The employee must accept it as a condition of em-\nployment.\nDifferent tests may apply to lodging furnished by educa-\ntional institutions. See section 119(d) of the Internal Reve-\nnue Code for details.\nIf you allow your employee to choose to receive addi-\ntional pay instead of lodging, then the lodging, if chosen, \nisn’t excluded. The exclusion also doesn't apply to cash \nallowances for lodging.\n16\nPublication 15-B (2024)\n", "On your business premises. For this exclusion, your \nbusiness premises is generally your employee's place of \nwork. For example, if you're a household employer, then \nlodging furnished in your home to a household employee \nwould be considered lodging furnished on your business \npremises. For special rules that apply to lodging furnished \nin a camp located in a foreign country, see section 119(c) \nof the Internal Revenue Code and its regulations.\nFor your convenience. Whether or not you furnish lodg-\ning for your convenience as an employer depends on all \nthe facts and circumstances. You furnish the lodging to \nyour employee for your convenience if you do this for a \nsubstantial business reason other than to provide the em-\nployee with additional pay. This is true even if a law or an \nemployment contract provides that the lodging is fur-\nnished as pay. However, a written statement that the lodg-\ning is furnished for your convenience isn't sufficient.\nCondition of employment. Lodging meets this test if \nyou require your employees to accept the lodging be-\ncause they need to live on your business premises to be \nable to properly perform their duties. Examples include \nemployees who must be available at all times and employ-\nees who couldn't perform their required duties without be-\ning furnished the lodging.\nIt doesn't matter whether you must furnish the lodging \nas pay under the terms of an employment contract or a \nlaw fixing the terms of employment.\nExample of qualifying lodging. You employ Sam at \na construction project at a remote job site in Alaska. Due \nto the inaccessibility of facilities for the employees who are \nworking at the job site to obtain lodging and the prevailing \nweather conditions, you furnish lodging to your employees \nat the construction site in order to carry on the construc-\ntion project. You require that your employees accept the \nlodging as a condition of their employment. You may ex-\nclude the lodging that you provide from Sam's wages. Ad-\nditionally, because sufficient eating facilities aren’t availa-\nble near your place of employment, you may also exclude \nmeals you provide to Sam from his wages, as discussed in \nProper meals not otherwise available under Meals on Your \nBusiness Premises, later in this section.\nExample of nonqualifying lodging. A hospital gives \nJoan, an employee of the hospital, the choice of living at \nthe hospital free of charge or living elsewhere and receiv-\ning a cash allowance in addition to Joan’s regular salary. If \nJoan chooses to live at the hospital, the hospital can't ex-\nclude the value of the lodging from her wages because \nshe isn't required to live at the hospital to properly perform \nthe duties of her employment.\nS corporation shareholders. For this exclusion, don't \ntreat a 2% shareholder of an S corporation as an em-\nployee of the corporation. A 2% shareholder is someone \nwho directly or indirectly owns (at any time during the \nyear) more than 2% of the corporation's stock or stock \nwith more than 2% of the voting power. Treat a 2% share-\nholder as you would a partner in a partnership for fringe \nbenefit purposes, but don't treat the benefit as a reduction \nin distributions to the 2% shareholder. For more informa-\ntion, see Revenue Ruling 91-26, 1991-1 C.B. 184.\nMeals\nThis section discusses the exclusion rules that apply to de \nminimis meals and meals on your business premises.\nDe Minimis Meals\nYou can exclude any occasional meal you provide to an \nemployee if it has so little value (taking into account how \nfrequently you provide meals to your employees) that ac-\ncounting for it would be unreasonable or administratively \nimpracticable. The exclusion applies, for example, to the \nfollowing items.\n• Coffee, doughnuts, or soft drinks.\n• Occasional meals or meal money provided to enable \nan employee to work overtime. However, the exclusion \ndoesn't apply to meal money figured on the basis of \nhours worked (for example, $2.00 per hour for each \nhour over 8 hours), or meals or meal money provided \non a regular or routine basis.\n• Occasional parties or picnics for employees and their \nguests.\nEmployee. For this exclusion, treat any recipient of a de \nminimis meal as an employee.\nEmployer-operated eating facility for employees. The \nde minimis meals exclusion also applies to meals you pro-\nvide at an employer-operated eating facility for employees \nif the annual revenue from the facility equals or exceeds \nthe direct operating costs of the facility. Direct operating \ncosts include the cost of food and beverages, and labor \ncosts (including employment taxes) of employees whose \nservices relating to the facility are performed primarily on \nthe premises of the eating facility. Therefore, for example, \nthe labor costs attributable to cooks and waitstaff are in-\ncluded in direct operating costs, but the labor cost attribut-\nable to a manager of an eating facility whose services \naren't primarily performed on the premises of the eating \nfacility aren't included in direct operating costs.\nFor this purpose, your revenue from providing a meal is \nconsidered equal to the facility's direct operating costs to \nprovide that meal if its value can be excluded from an em-\nployee's wages, as explained under Meals on Your Busi-\nness Premises, later. If you provide free or discounted \nmeals to volunteers at a hospital and you can reasonably \ndetermine the number of meals you provide, then you may \ndisregard these costs and revenues. If you charge nonem-\nployees a greater amount than employees, then you must \ndisregard all costs and revenues attributable to these non-\nemployees.\nAn employer-operated eating facility for employees is \nan eating facility that meets all the following conditions.\n• You own or lease the facility.\nPublication 15-B (2024)\n17\n", "• You operate the facility. You’re considered to operate \nthe eating facility if you have a contract with another to \noperate it.\n• The facility is on or near your business premises.\n• You provide meals (food, drinks, and related services) \nat the facility during, or immediately before or after, the \nemployee's workday.\nExclusion from wages. You can generally exclude the \nvalue of de minimis meals you provide to an employee \nfrom the employee's wages.\nException for highly compensated employees. \nYou can't exclude from the wages of a highly compensa-\nted employee the value of a meal provided at an em-\nployer-operated eating facility that isn't available on the \nsame terms to one of the following groups.\n• All of your employees.\n• A group of employees defined under a reasonable \nclassification you set up that doesn't favor highly com-\npensated employees.\nFor this exclusion, a highly compensated employee for \n2024 is an employee who meets either of the following \ntests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nSection 13304 of P\n.L. 115-97 changed the rules \nfor the deduction of food or beverage expenses \nthat are excludable from employee income as a \nde minimis fringe benefit. For amounts incurred or paid af-\nter 2017, the 50% limit on deductions for food or beverage \nexpenses also applies to food or beverage expenses ex-\ncludable from employee income as a de minimis fringe \nbenefit. However, food or beverage expenses related to \nemployee recreation, such as holiday parties or annual \npicnics, aren't subject to the 50% limit on deductions when \nmade primarily for the benefit of your employees other \nthan employees who are officers, shareholders or other \nowners who own a 10% or greater interest in your busi-\nness, or other highly compensated employees. For more \ninformation, see Regulations section 1.274-12. While your \nbusiness deduction may be limited, the fringe benefit ex-\nclusion rules still apply and the de minimis fringe benefits \nmay be excluded from your employee's wages, as dis-\ncussed earlier.\nMeals on Your Business Premises\nYou can exclude the value of meals you furnish to an em-\nployee from the employee's wages if they meet the follow-\ning tests.\n• They are furnished on your business premises.\nTIP\n• They are furnished for your convenience.\nIf you allow your employee to choose to receive addi-\ntional pay instead of meals, then the meals, if chosen, \naren’t excluded. The exclusion also doesn't apply to cash \nallowances for meals.\nOn your business premises. Generally, for this exclu-\nsion, the employee's place of work is your business prem-\nises.\nFor your convenience. Whether you furnish meals for \nyour convenience as an employer depends on all the facts \nand circumstances. You furnish the meals to your em-\nployee for your convenience if you do this for a substantial \nbusiness reason other than to provide the employee with \nadditional pay. This is true even if a law or an employment \ncontract provides that the meals are furnished as pay. \nHowever, a written statement that the meals are furnished \nfor your convenience isn't sufficient.\nMeals excluded for all employees if excluded for \nmore than half. If more than half of your employees who \nare furnished meals on your business premises are fur-\nnished the meals for your convenience, you can treat all \nmeals you furnish to employees on your business prem-\nises as furnished for your convenience.\nFood service employees. Meals you furnish to a res-\ntaurant or other food service employee during, or immedi-\nately before or after, the employee's working hours are fur-\nnished for your convenience. For example, if a waitstaff \nworks during the breakfast and lunch periods, you can ex-\nclude from their wages the value of the breakfast and \nlunch you furnish in your restaurant for each day they \nwork.\nExample. You operate a restaurant business. You fur-\nnish your employee, Carol, who is a server working 7 a.m. \nto 4 p.m., two meals during each workday. You encourage \nbut don't require Carol to have breakfast on the business \npremises before starting work. Carol must have lunch on \nthe premises. Because Carol is a food service employee \nand works during the normal breakfast and lunch periods, \nyou can exclude from her wages the value of her breakfast \nand lunch.\nIf you also allow Carol to have meals on your business \npremises without charge on Carol’s days off, you can't ex-\nclude the value of those meals from Carol’s wages.\nEmployees available for emergency calls. Meals \nyou furnish during working hours so an employee will be \navailable for emergency calls during the meal period are \nfurnished for your convenience. You must be able to show \nthese emergency calls have occurred or can reasonably \nbe expected to occur, and that the calls have resulted, or \nwill result, in you calling on your employees to perform \ntheir jobs during their meal period.\nExample. A hospital maintains a cafeteria on its prem-\nises where all of its 230 employees may get meals at no \ncharge during their working hours. The hospital must have \n120 of its employees available for emergencies. Each of \nthese 120 employees is, at times, called upon to perform \n18\nPublication 15-B (2024)\n", "services during the meal period. Although the hospital \ndoesn't require these employees to remain on the prem-\nises, they rarely leave the hospital during their meal pe-\nriod. Since the hospital furnishes meals on its premises to \nits employees so that more than half of them are available \nfor emergency calls during meal periods, the hospital can \nexclude the value of these meals from the wages of all of \nits employees.\nShort meal periods. Meals you furnish during work-\ning hours are furnished for your convenience if the nature \nof your business (not merely a preference) restricts an em-\nployee to a short meal period (such as 30 or 45 minutes) \nand the employee can't be expected to eat elsewhere in \nsuch a short time. For example, meals can qualify for this \ntreatment if your peak workload occurs during the normal \nlunch hour. However, they don't qualify if the reason for the \nshort meal period is to allow the employee to leave earlier \nin the day.\nExample. Frank is a bank teller who works from 9 \na.m. to 5 p.m. The bank furnishes Frank’s lunch without \ncharge in a cafeteria the bank maintains on its premises. \nThe bank furnishes these meals to Frank to limit his lunch \nperiod to 30 minutes, because the bank's peak workload \noccurs during the normal lunch period. If Frank got lunch \nelsewhere, it would take him much longer than 30 minutes \nand the bank strictly enforces the time limit. The bank can \nexclude the value of these meals from Frank's wages.\nProper meals not otherwise available. Meals you \nfurnish during working hours are furnished for your con-\nvenience if the employee couldn't otherwise get proper \nmeals within a reasonable period of time. For example, \nmeals can qualify for this treatment if there are insufficient \neating facilities near the place of employment. For an ex-\nample of this, see Example of qualifying lodging, earlier in \nthis section.\nMeals after work hours. Generally, meals furnished \nbefore or after the working hours of an employee aren’t \nconsidered as furnished for your convenience. However, \nmeals you furnish to an employee immediately after work-\ning hours are furnished for your convenience if you would \nhave furnished them during working hours for a substan-\ntial nonpay business reason but, because of the work du-\nties, they weren't obtained during working hours.\nMeals you furnish to promote goodwill, boost mo-\nrale, or attract prospective employees. Meals you fur-\nnish to promote goodwill, boost morale, or attract prospec-\ntive employees aren't considered furnished for your \nconvenience. However, you may be able to exclude their \nvalue, as discussed under De Minimis Meals, earlier.\nMeals furnished on nonworkdays or with lodging. \nYou generally can't exclude from an employee's wages the \nvalue of meals you furnish on a day when the employee \nisn't working. However, you can exclude these meals if \nthey are furnished with lodging that is excluded from the \nemployee's wages. See Lodging on Your Business Prem-\nises, earlier in this section.\nMeals with a charge. The fact that you charge for the \nmeals and that your employees may accept or decline the \nmeals isn't taken into account in determining whether or \nnot meals are furnished for your convenience.\nS corporation shareholders. For this exclusion, don't \ntreat a 2% shareholder of an S corporation as an em-\nployee of the corporation. A 2% shareholder is someone \nwho directly or indirectly owns (at any time during the \nyear) more than 2% of the corporation's stock or stock \nwith more than 2% of the voting power. Treat a 2% share-\nholder as you would a partner in a partnership for fringe \nbenefit purposes, but don't treat the benefit as a reduction \nin distributions to the 2% shareholder. For more informa-\ntion, see Revenue Ruling 91-26, 1991-1 C.B. 184.\nNo-Additional-Cost Services\nThis exclusion applies to a service you provide to an em-\nployee if it doesn't cause you to incur any substantial addi-\ntional costs. The service must be offered to customers in \nthe ordinary course of the line of business in which the \nemployee performs substantial services.\nNo-additional-cost services are excess capacity serv-\nices, such as airline, bus, or train tickets; hotel rooms; or \ntelephone services provided free, at a reduced price, or \nthrough a cash rebate to employees working in those lines \nof business. Services that aren't eligible for treatment as \nno-additional-cost services are non-excess capacity serv-\nices, such as the facilitation by a stock brokerage firm of \nthe purchase of stock by employees. These services may, \nhowever, be eligible for a qualified employee discount of \nup to 20% of the value of the service provided. See Em-\nployee Discounts, earlier.\nSubstantial additional costs. To determine whether \nyou incur substantial additional costs to provide a service \nto an employee, count any lost revenue as a cost. Don't \nreduce the costs you incur by any amount the employee \npays for the service. You’re considered to incur substantial \nadditional costs if you or your employees spend a sub-\nstantial amount of time in providing the service, even if the \ntime spent would otherwise be idle or if the services are \nprovided outside normal business hours.\nExample. A commercial airline allows its employees \nto take personal flights on the airline at no charge and re-\nceive reserved seating. Because the employer gives up \npotential revenue by allowing the employees to reserve \nseats, employees receiving such free flights aren’t eligible \nfor the no-additional-cost exclusion.\nReciprocal agreements. A no-additional-cost service \nprovided to your employee by an unrelated employer may \nqualify as a no-additional-cost service if all the following \ntests are met.\n• The service is the same type of service generally pro-\nvided to customers in both the line of business in \nwhich the employee works and the line of business in \nwhich the service is provided.\nPublication 15-B (2024)\n19\n", "• You and the employer providing the service have a \nwritten reciprocal agreement under which a group of \nemployees of each employer, all of whom perform \nsubstantial services in the same line of business, may \nreceive no-additional-cost services from the other em-\nployer.\n• Neither you nor the other employer incurs any sub-\nstantial additional cost (including lost revenue) either \nin providing the service or because of the written \nagreement.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n1. A current employee.\n2. A former employee who retired or left on disability.\n3. A surviving spouse of an individual who died while an \nemployee.\n4. A surviving spouse of a former employee who retired \nor left on disability.\n5. A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\n6. A partner who performs services for a partnership.\nTreat services you provide to the spouse or dependent \nchild of an employee as provided to the employee. For this \nfringe benefit, dependent child is a child or stepchild who \nis the employee's dependent or who, if both parents are \ndeceased, hasn't attained the age of 25. Treat a child of \ndivorced parents as a dependent of both parents.\nTreat any use of air transportation by the parent of an \nemployee as use by the employee. This rule doesn't apply \nto use by the parent of a person considered an employee \nbecause of item (3) or (4) above.\nExclusion from wages. You can generally exclude the \nvalue of a no-additional-cost service you provide to an \nemployee from the employee's wages.\nException for highly compensated employees. \nYou can't exclude from the wages of a highly compensa-\nted employee the value of a no-additional-cost service \nthat isn't available on the same terms to one of the follow-\ning groups.\n• All of your employees.\n• A group of employees defined under a reasonable \nclassification you set up that doesn't favor highly com-\npensated employees.\nFor this exclusion, a highly compensated employee for \n2024 is an employee who meets either of the following \ntests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nRetirement Planning Services\nYou may exclude from an employee's wages the value of \nany retirement planning advice or information you provide \nto your employee or their spouse if you maintain a quali-\nfied retirement plan. A qualified retirement plan includes a \nplan, contract, pension, or account described in section \n219(g)(5) of the Internal Revenue Code. In addition to em-\nployer plan advice and information, the services provided \nmay include general advice and information on retirement. \nHowever, the exclusion doesn't apply to services for tax \npreparation, accounting, legal, or brokerage services. You \ncan't exclude from the wages of a highly compensated \nemployee retirement planning services that aren't availa-\nble on the same terms to each member of a group of em-\nployees normally provided education and information \nabout the employer's qualified retirement plan.\nTransportation (Commuting) Benefits\nThis section discusses exclusion rules that apply to bene-\nfits you provide to your employees for their personal trans-\nportation, such as commuting to and from work. These \nrules apply to the following transportation benefits.\n• De minimis transportation benefits.\n• Qualified transportation benefits.\nSpecial rules that apply to demonstrator cars and qualified \nnonpersonal use vehicles are discussed under Working \nCondition Benefits, later in this section.\nDe Minimis Transportation Benefits\nYou can exclude the value of any de minimis transporta-\ntion benefit you provide to an employee from the employ-\nee's wages. A de minimis transportation benefit is any lo-\ncal transportation benefit you provide to an employee if it \nhas so little value (taking into account how frequently you \nprovide transportation to your employees) that accounting \nfor it would be unreasonable or administratively impracti-\ncable. For example, it applies to occasional local transpor-\ntation fare you give an employee because the employee is \nworking overtime if the benefit is reasonable and isn't \nbased on hours worked. Local transportation fare provided \non a regular or routine basis doesn't qualify for this exclu-\nsion.\nA special rule allows you to exclude as a de minimis \nbenefit public transit passes, tokens, or fare cards you pro-\nvide at a discount to defray your employee's commuting \ncosts on the public transit system if the discount doesn't \nexceed $21 in any month. Similarly, you may also provide \na voucher or similar instrument that is exchangeable \nsolely for tokens, fare cards, or other instruments that ena-\nble your employee to use the public transit system if the \nvalue of the vouchers and other instruments in any month \ndoesn't exceed $21. You may also reimburse your \n20\nPublication 15-B (2024)\n", "employee to cover the cost of commuting on a public \ntransit system, provided your employee doesn't receive \nmore than $21 in reimbursements for commuting costs in \nany month. The reimbursement must be made under a \nbona fide reimbursement arrangement, where you estab-\nlish appropriate procedures for verifying on a periodic ba-\nsis that your employee's use of public transportation for \ncommuting is consistent with the value of the benefit provi-\nded. The exclusion doesn't apply to the provision of any \nbenefit to defray public transit expenses incurred for per-\nsonal travel other than commuting.\nEmployee. For this exclusion, treat any recipient of a de \nminimis transportation benefit as an employee.\nQualified Transportation Benefits\nThis exclusion applies to the following benefits.\n• A ride in a commuter highway vehicle between the \nemployee's home and work place.\n• A transit pass.\n• Qualified parking.\nYou may provide an employee with any one or more of \nthese benefits at the same time.\nQualified transportation benefits can be provided di-\nrectly by you or through a bona fide reimbursement ar-\nrangement. A bona fide reimbursement arrangement re-\nquires that the employee incur and substantiate expenses \nfor qualified transportation benefits before reimbursement. \nHowever, cash reimbursements for transit passes qualify \nonly if a voucher or a similar item that the employee can \nexchange only for a transit pass isn't readily available for \ndirect distribution by you to your employee. A voucher is \nreadily available for direct distribution only if an employer \ncan obtain it from a voucher provider that doesn't impose \nfare media charges or other restrictions that effectively \nprevent the employer from obtaining vouchers. See Regu-\nlations section 1.132-9(b)(Q&A 16–19) for more informa-\ntion.\nCompensation reduction agreements. A compensa-\ntion reduction agreement is a way to provide qualified \ntransportation benefits on a pre-tax basis by offering your \nemployees a choice between cash compensation and any \nqualified transportation benefit. A compensation reduction \narrangement can be used with a bona fide reimbursement \narrangement. For each month, the amount of the compen-\nsation reduction can't exceed the monthly limits for trans-\nportation benefits described under Exclusion from wages, \nlater. For more information about providing qualified trans-\nportation fringe benefits under a compensation reduction \nagreement, see Regulations section 1.132-9(b)(Q&A 11–\n15).\nCommuter highway vehicle. A commuter highway vehi-\ncle is any highway vehicle that seats at least 6 adults (not \nincluding the driver). In addition, you must reasonably ex-\npect that at least 80% of the vehicle mileage will be for \ntransporting employees between their homes and work-\nplace with employees occupying at least one-half the vehi-\ncle's seats (not including the driver's).\nTransit pass. A transit pass is any pass, token, farecard, \nvoucher, or similar item entitling a person to ride, free of \ncharge or at a reduced rate, on one of the following.\n• Mass transit.\n• In a vehicle that seats at least 6 adults (not including \nthe driver) if a person in the business of transporting \npersons for pay or hire operates it.\nMass transit may be publicly or privately operated and in-\ncludes bus, rail, or ferry. For guidance on the use of smart \ncards and debit cards to provide qualified transportation \nfringes, see Revenue Ruling 2014-32, 2014-50 I.R.B. 917, \navailable at IRS.gov/irb/2014-50_IRB#RR-2014-32.\nQualified parking. Qualified parking is parking you pro-\nvide to your employees on or near your business prem-\nises. It includes parking on or near the location from which \nyour employees commute to work using mass transit, \ncommuter highway vehicles, or carpools. It doesn't include \nparking at or near your employee's home.\nQualified bicycle commuting reimbursement \nsuspended. Section 11047 of P\n.L. 115-97 sus-\npends the exclusion of qualified bicycle commut-\ning reimbursements from your employee's income for any \ntax year beginning after 2017 and before 2026.\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n• A current employee.\n• A leased employee who has provided services to you \non a substantially full-time basis for at least a year if \nthe services are performed under your primary direc-\ntion or control.\nA self-employed individual isn't an employee for quali-\nfied transportation benefit purposes.\nException for S corporation shareholders. Don't \ntreat a 2% shareholder of an S corporation as an em-\nployee of the corporation for this purpose. A 2% share-\nholder is someone who directly or indirectly owns (at any \ntime during the year) more than 2% of the corporation's \nstock or stock with more than 2% of the voting power. \nTreat a 2% shareholder as you would a partner in a part-\nnership for fringe benefit purposes, but don't treat the ben-\nefit as a reduction in distributions to the 2% shareholder. \nFor more information, see Revenue Ruling 91-26, 1991-1 \nC.B. 184.\nRelation to other fringe benefits. You can't exclude a \nqualified transportation benefit you provide to an em-\nployee under the de minimis or working condition benefit \nrules. However, if you provide a local transportation benefit \nother than by transit pass or commuter highway vehicle, or \nto a person other than an employee, you may be able to \nexclude all or part of the benefit under other fringe benefit \nrules (de minimis, working condition, etc.).\nCAUTION\n!\nPublication 15-B (2024)\n21\n", "Exclusion from wages. You can generally exclude the \nvalue of transportation benefits that you provide to an em-\nployee during 2024 from the employee's wages up to the \nfollowing limits.\n• $315 per month for combined commuter highway ve-\nhicle transportation and transit passes.\n• $315 per month for qualified parking.\nBenefits more than the limit. If the value of a benefit \nfor any month is more than its limit, include in the employ-\nee's wages the amount over the limit minus any amount \nthe employee paid for the benefit. You can't exclude the \nexcess from the employee's wages as a de minimis trans-\nportation benefit.\nQualified transportation benefits aren’t de-\nductible. Sections 274(a)(4) and 274(l) provide \nthat no deduction is allowed for qualified transpor-\ntation benefits (whether provided directly by you, through \na bona fide reimbursement arrangement, or through a \ncompensation reduction agreement) incurred or paid after \n2017. Also, no deduction is allowed for any expense incur-\nred for providing any transportation, or any payment or re-\nimbursement to your employee, in connection with travel \nbetween your employee's residence and place of employ-\nment, except as necessary for ensuring the safety of your \nemployee or for qualified bicycle commuting reimburse-\nments, as described in section 132(f)(5)(F) (even though \nthe exclusion for qualified bicycle commuting reimburse-\nments is suspended, as discussed earlier). While you may \nno longer deduct payments for qualified transportation \nbenefits, the fringe benefit exclusion rules still apply and \nthe payments may be excluded from your employee's wa-\nges, as discussed earlier. Although the value of a qualified \ntransportation fringe benefit is relevant in determining the \nfringe benefit exclusion and whether the section 274(e)(2) \nexception for expenses treated as compensation applies, \nthe deduction that is disallowed relates to the expense of \nproviding a qualified transportation fringe, not its value. \nFor more information, see Regulations sections 1.274-13 \nand 1.274-14.\nMore information. For more information on qualified \ntransportation benefits, including van pools, and how to \ndetermine the value of parking, see Regulations section \n1.132-9.\nTuition Reduction\nAn educational organization can exclude the value of a \nqualified tuition reduction it provides to an employee from \nthe employee's wages.\nA tuition reduction for undergraduate education gener-\nally qualifies for this exclusion if it is for the education of \none of the following individuals.\n1. A current employee.\n2. A former employee who retired or left on disability.\n3. A surviving spouse of an individual who died while an \nemployee.\nTIP\n4. A surviving spouse of a former employee who retired \nor left on disability.\n5. A dependent child or spouse of any individual listed in \n(1) through (4) above.\nA tuition reduction for graduate education qualifies for \nthis exclusion only if it is for the education of a graduate \nstudent who performs teaching or research activities for \nthe educational organization.\nFor more information on this exclusion, see Qualified \nTuition Reduction under Other Types of Educational Assis-\ntance in chapter 1 of Pub. 970.\nWorking Condition Benefits\nThis exclusion applies to property and services you pro-\nvide to an employee so that the employee can perform \ntheir job. It applies to the extent the cost of the property or \nservices would be allowable as a business expense or de-\npreciation expense deduction to the employee if they had \npaid for it. The employee must meet any substantiation re-\nquirements that apply to the deduction. Examples of work-\ning condition benefits include an employee's use of a \ncompany car for business, an employer-provided cell \nphone provided primarily for noncompensatory business \npurposes (discussed earlier), and job-related education \nprovided to an employee.\nThis exclusion also applies to a cash payment you pro-\nvide for an employee's expenses for a specific or prear-\nranged business activity if such expenses would other-\nwise be allowable as a business expense or depreciation \nexpense deduction to the employee. You must require the \nemployee to verify that the payment is actually used for \nthose expenses and to return any unused part of the pay-\nment.\nThe exclusion doesn't apply to the following items.\n• A service or property provided under a flexible spend-\ning account in which you agree to provide the em-\nployee, over a time period, a certain level of unspeci-\nfied noncash benefits with a predetermined cash \nvalue.\n• A physical examination program you provide, even if \nmandatory.\n• Any item to the extent the payment would be allowable \nas a deduction to the employee as an expense for a \ntrade or business other than your trade or business. \nFor more information, see Regulations section \n1.132-5(a)(2).\nEmployee. For this exclusion, treat the following individ-\nuals as employees.\n• A current employee.\n• A partner who performs services for a partnership.\n• A director of your company.\n• An independent contractor who performs services for \nyou.\n22\nPublication 15-B (2024)\n", "Vehicle allocation rules. If you provide a car for an em-\nployee's use, the amount you can exclude as a working \ncondition benefit is the amount that would be allowable as \na deductible business expense if the employee paid for its \nuse. If the employee uses the car for both business and \npersonal use, the value of the working condition benefit is \nthe part determined to be for business use of the vehicle. \nSee Business use of your car next. Also, see the special \nrules for certain demonstrator cars and qualified nonper-\nsonal use vehicles discussed later.\nBusiness use of your car. If you use your car exclu-\nsively in your business, you can deduct car expenses. If \nyou use your car for both business and personal purpo-\nses, you must divide your expenses based on actual mile-\nage. Generally, commuting expenses between your home \nand your business location, within the area of your tax \nhome, are not deductible.\nYou can deduct actual car expenses, which include de-\npreciation (or lease payments), gas and oil, tires, repairs, \ntune-ups, insurance, and registration fees. Or, instead of \nfiguring the business part of these actual expenses, you \nmay be able to use the standard mileage rate to figure \nyour deduction. To find the standard mileage rate for \n2024, go to IRS.gov/Tax-Professionals/ Standard-Mileage-\nRates.\nIf you are self-employed, you can also deduct the busi-\nness part of interest on your car loan, state and local per-\nsonal property tax on the car, parking fees, and tolls, \nwhether or not you claim the standard mileage rate.\nFor more information on car expenses and the rules for \nusing the standard mileage rate, see Pub. 463.\nDemonstrator cars. Generally, all of the use of a demon-\nstrator car by your full-time auto salesperson in the sales \narea in which your sales office is located qualifies as a \nworking condition benefit if the use is primarily to facilitate \nthe services the salesperson provides for you and there \nare substantial restrictions on personal use. For more in-\nformation and the definition of “full-time auto salesperson,” \nsee Regulations section 1.132-5(o). For optional, simpli-\nfied methods used to determine if full, partial, or no exclu-\nsion of income to the employee for personal use of a dem-\nonstrator car applies, see Revenue Procedure 2001-56. \nYou can find Revenue Procedure 2001-56 on page 590 of \nInternal Revenue Bulletin 2001-51 at\nIRS.gov/pub/irs-irbs/irb01-51.pdf.\nQualified nonpersonal use vehicles. All of an employ-\nee's use of a qualified nonpersonal use vehicle is a work-\ning condition benefit. A qualified nonpersonal use vehicle \nis any vehicle the employee isn't likely to use more than \nminimally for personal purposes because of its design. \nQualified nonpersonal use vehicles generally include all of \nthe following vehicles.\n• Clearly marked, through painted insignia or words, po-\nlice, fire, and public safety vehicles, provided that any \npersonal use of the vehicle (other than commuting) is \nprohibited by the governmental unit.\n• Unmarked vehicles used by law enforcement officers if \nthe use is officially authorized. Any personal use must \nbe authorized by the employer, and must be related to \nlaw-enforcement functions, such as being able to re-\nport directly from home to an emergency situation. \nUse of an unmarked vehicle for vacation or recreation \ntrips can't qualify as an authorized use.\n• An ambulance or hearse used for its specific purpose.\n• Any vehicle designed to carry cargo with a loaded \ngross vehicle weight over 14,000 pounds.\n• Delivery trucks with seating for the driver only, or the \ndriver plus a folding jump seat.\n• A passenger bus with a capacity of at least 20 pas-\nsengers used for its specific purpose and school \nbuses. The working condition benefit is available only \nfor the driver, not for any passengers.\n• Tractors and other special-purpose farm vehicles.\n• Bucket trucks, cement mixers, combines, cranes and \nderricks, dump trucks (including garbage trucks), flat-\nbed trucks, forklifts, qualified moving vans, qualified \nspecialized utility repair trucks, and refrigerated trucks.\nSee Regulations section 1.274-5(k) for the definition of \nqualified moving van and qualified specialized utility repair \ntruck.\nPickup trucks. A pickup truck with a loaded gross ve-\nhicle weight of 14,000 pounds or less is a qualified non-\npersonal use vehicle if it has been specially modified so it \nisn't likely to be used more than minimally for personal \npurposes. For example, a pickup truck qualifies if it is \nclearly marked with permanently affixed decals, special \npainting, or other advertising associated with your trade, \nbusiness, or function and meets either of the following re-\nquirements.\n1. It is equipped with at least one of the following items.\na. A hydraulic lift gate.\nb. Permanent tanks or drums.\nc. Permanent side boards or panels that materially \nraise the level of the sides of the truck bed.\nd. Other heavy equipment (such as an electric gen-\nerator, welder, boom, or crane used to tow auto-\nmobiles and other vehicles).\n2. It is used primarily to transport a particular type of \nload (other than over the public highways) in a con-\nstruction, manufacturing, processing, farming, mining, \ndrilling, timbering, or other similar operation for which \nit was specially designed or significantly modified.\nVans. A van with a loaded gross vehicle weight of \n14,000 pounds or less is a qualified nonpersonal use vehi-\ncle if it has been specially modified so it isn't likely to be \nused more than minimally for personal purposes. For ex-\nample, a van qualifies if it is clearly marked with perma-\nnently affixed decals, special painting, or other advertising \nassociated with your trade, business, or function and has \na seat for the driver only (or the driver and one other per-\nson) and either of the following items.\n• Permanent shelving that fills most of the cargo area.\nPublication 15-B (2024)\n23\n", "• An open cargo area and the van always carries mer-\nchandise, material, or equipment used in your trade, \nbusiness, or function.\nEducation. Certain job-related education you provide to \nan employee may qualify for exclusion as a working condi-\ntion benefit. To qualify, the education must meet the same \nrequirements that would apply for determining whether the \nemployee could deduct the expenses had the employee \npaid the expenses. Degree programs as a whole don't \nnecessarily qualify as a working condition benefit. Each \ncourse in the program must be evaluated individually for \nqualification as a working condition benefit. The education \nmust meet at least one of the following tests.\n• The education is required by the employer or by law \nfor the employee to keep their present salary, status, \nor job. The required education must serve a bona fide \nbusiness purpose of the employer.\n• The education maintains or improves skills needed in \nthe job.\nHowever, even if the education meets one or both of \nthe above tests, it isn't qualifying education if it:\n• Is needed to meet the minimum educational require-\nments of the employee's present trade or business, or\n• Is part of a program of study that will qualify the em-\nployee for a new trade or business.\nOutplacement services. An employee's use of out-\nplacement services qualifies as a working condition bene-\nfit if you provide the services to the employee on the basis \nof need, you get a substantial business benefit from the \nservices distinct from the benefit you would get from the \npayment of additional wages, and the employee is seek-\ning new employment in the same kind of trade or business \nin which the employee is presently working. Substantial \nbusiness benefits include promoting a positive business \nimage, maintaining employee morale, and avoiding \nwrongful termination suits.\nOutplacement services don't qualify as a working con-\ndition benefit if the employee can choose to receive cash \nor taxable benefits in place of the services. If you maintain \na severance plan and permit employees to get outplace-\nment services with reduced severance pay, include in the \nemployee's wages the difference between the unreduced \nseverance and the reduced severance payments.\nProduct testing. The FMV of the use of consumer \ngoods, which are manufactured for sale to nonemployees, \nfor product testing and evaluation by your employee out-\nside your workplace, qualifies as a working condition ben-\nefit if all of the following conditions are met.\n• Consumer testing and evaluation of the product is an \nordinary and necessary business expense for you.\n• Business reasons necessitate that the testing and \nevaluation must be performed off your business prem-\nises. For example, the testing and evaluation can't be \ncarried out adequately in your office or in laboratory \ntesting facilities.\n• You provide the product to your employee for purpo-\nses of testing and evaluation.\n• You provide the product to your employee for no lon-\nger than necessary to test and evaluate its perform-\nance, and (to the extent not finished) the product must \nbe returned to you at completion of the testing and \nevaluation period.\n• You impose limitations on your employee’s use of the \nproduct that significantly reduce the value of any per-\nsonal benefit to your employee. This includes limiting \nyour employee’s ability to select among different mod-\nels or varieties of the consumer product, and prohibit-\ning the use of the product by persons other than your \nemployee.\n• Your employee submits detailed reports to you on the \ntesting and evaluation.\nThe program won’t qualify if you don’t use and examine \nthe results of the detailed reports submitted by employees \nwithin a reasonable period of time after expiration of the \ntesting period. Additionally, existence of one or more of \nthe following factors may also establish that the program \nisn’t a bona fide product-testing program.\n• The program is in essence a leasing program under \nwhich employees lease the consumer goods from you \nfor a fee.\n• The nature of the product and other considerations \nare insufficient to justify the testing program.\n• The expense of the program outweighs the benefits to \nbe gained from testing and evaluation.\nThe program must also not be limited to only certain \nclasses of employees (such as highly compensated em-\nployees), unless you can show a business reason for pro-\nviding the products only to specific employees. For exam-\nple, an automobile manufacturer may limit providing \nautomobiles for testing and evaluation to only their design \nengineers and supervisory mechanics, as they can prop-\nerly evaluate the automobiles.\nExclusion from wages. You can generally exclude the \nvalue of a working condition benefit you provide to an em-\nployee from the employee's wages.\nException for independent contractors who per-\nform services for you. You can't exclude the use of \nconsumer goods you provide in a product-testing program \nfrom the compensation you pay to an independent con-\ntractor. You can't exclude the value of parking as a working \ncondition benefit, but you may be able to exclude it as a \nde minimis fringe benefit. Transit passes provided to inde-\npendent contractors may be excluded as a working condi-\ntion benefit if they meet the requirements of a working \ncondition benefit described earlier. However, personal \ncommuting expenses aren’t deductible as a business ex-\npense. Transit passes may also be excluded as a de mini-\nmis fringe benefit. For more information on de minimis \n24\nPublication 15-B (2024)\n", "transportation benefits, see De Minimis Transportation \nBenefits, earlier in this section.\nException for company directors. You can't exclude \nthe value of the use of consumer goods you provide in a \nproduct-testing program from the compensation you pay \nto a director.\n3. Fringe Benefit Valuation \nRules\nThis section discusses the rules you must use to deter-\nmine the value of a fringe benefit you provide to an em-\nployee. You must determine the value of any benefit you \ncan't exclude under the rules in section 2 or for which the \namount you can exclude is limited. See Including taxable \nbenefits in pay in section 1.\nIn most cases, you must use the general valuation rule \nto value a fringe benefit. However, you may be able to use \na special valuation rule to determine the value of certain \nbenefits.\nThis section doesn't discuss the special valuation rule \nused to value meals provided at an employer-operated \neating facility for employees. For that rule, see Regulations \nsection 1.61-21(j). This section also doesn't discuss the \nspecial valuation rules used to value the use of aircraft. \nFor those rules, see Regulations sections 1.61-21(g) and \n(h). The aircraft fringe benefit valuation formulas are pub-\nlished in the Internal Revenue Bulletin as Revenue Rulings \ntwice during the year. The formula applicable for the first \nhalf of the year is usually available at the end of March. \nThe formula applicable for the second half of the year is \nusually available at the end of September.\nGeneral Valuation Rule\nYou must use the general valuation rule to determine the \nvalue of most fringe benefits. Under this rule, the value of \na fringe benefit is its FMV.\nFMV. The FMV of a fringe benefit is the amount an em-\nployee would have to pay a third party in an arm's-length \ntransaction to buy or lease the benefit. Determine this \namount on the basis of all the facts and circumstances.\nNeither the amount the employee considers to be the \nvalue of the fringe benefit nor the cost you incur to provide \nthe benefit determines its FMV.\nEmployer-provided vehicles. In general, the FMV of an \nemployer-provided vehicle is the amount the employee \nwould have to pay a third party to lease the same or simi-\nlar vehicle on the same or comparable terms in the geo-\ngraphic area where the employee uses the vehicle. A \ncomparable lease term would be the amount of time the \nvehicle is available for the employee's use, such as a \n1-year period.\nDon't \ndetermine \nthe \nFMV \nby \nmultiplying \na \ncents-per-mile rate times the number of miles driven un-\nless the employee can prove the vehicle could have been \nleased on a cents-per-mile basis.\nCents-Per-Mile Rule\nUnder this rule, you determine the value of a vehicle you \nprovide to an employee for personal use by multiplying the \nstandard mileage rate by the total miles the employee \ndrives the vehicle for personal purposes. Personal use is \nany use of the vehicle other than use in your trade or busi-\nness. This amount must be included in the employee's \nwages or reimbursed by the employee. For 2024, the \nstandard mileage rate is 67 cents per mile.\nYou can use the cents-per-mile rule if either of the fol-\nlowing requirements is met.\n• You reasonably expect the vehicle to be regularly used \nin your trade or business throughout the calendar year \n(or for a shorter period during which you own or lease \nit).\n• The vehicle meets the mileage test.\nMaximum automobile value. You can't use the \ncents-per-mile rule for an automobile (including a \ntruck or van) if its value when you first make it \navailable to any employee for personal use in calendar \nyear 2024 is more than $62,000. For guidance related to \nthe impact of P\n.L. 115-97 on this rule, see Treasury Deci-\nsion 9893, 2020-09 I.R.B. 449, available at IRS.gov/irb/\n2020-09_IRB#TD-9893. If you and the employee own or \nlease the automobile together, see Regulations sections \n1.61-21(e)(1)(iii)(B) and (C).\nVehicle. For the cents-per-mile rule, a vehicle is any mo-\ntorized wheeled vehicle, including an automobile, manu-\nfactured primarily for use on public streets, roads, and \nhighways.\nRegular use in your trade or business. Whether a ve-\nhicle is regularly used in your trade or business is deter-\nmined on the basis of all facts and circumstances. A vehi-\ncle is considered regularly used in your trade or business \nif one of the following safe harbor conditions is met.\n• At least 50% of the vehicle's total annual mileage is for \nyour trade or business.\n• You sponsor a commuting pool that generally uses the \nvehicle each workday to drive at least three employ-\nees to and from work.\nInfrequent business use of the vehicle, such as for oc-\ncasional trips to the airport or between your multiple busi-\nness premises, isn't regular use of the vehicle in your \ntrade or business.\nMileage test. A vehicle meets the mileage test for a cal-\nendar year if both of the following requirements are met.\n• The vehicle is actually driven at least 10,000 miles \nduring the year. If you own or lease the vehicle only \nCAUTION\n!\nPublication 15-B (2024)\n25\n", "part of the year, reduce the 10,000-mile requirement \nproportionately.\n• The vehicle is used during the year primarily by em-\nployees. Consider the vehicle used primarily by em-\nployees if they use it consistently for commuting. Don't \ntreat the use of the vehicle by another individual \nwhose use would be taxed to the employee as use by \nthe employee.\nFor example, if only one employee uses a vehicle dur-\ning the calendar year and that employee drives the vehicle \nat least 10,000 miles in that year, the vehicle meets the \nmileage test even if all miles driven by the employee are \npersonal.\nConsistency \nrequirements. \n If \nyou \nuse \nthe \ncents-per-mile rule, the following requirements apply.\n• You must begin using the cents-per-mile rule on the \nfirst day you make the vehicle available to any em-\nployee for personal use. However, if you use the com-\nmuting rule (discussed later) when you first make the \nvehicle available to any employee for personal use, \nyou can change to the cents-per-mile rule on the first \nday for which you don't use the commuting rule.\n• You must use the cents-per-mile rule for all later years \nin which you make the vehicle available to any em-\nployee and the vehicle qualifies, except that you can \nuse the commuting rule for any year during which use \nof the vehicle qualifies under the commuting rule. \nHowever, if the vehicle doesn't qualify for the \ncents-per-mile rule during a later year, you can use for \nthat year and thereafter any other rule for which the \nvehicle then qualifies.\n• You must continue to use the cents-per-mile rule if you \nprovide a replacement vehicle to the employee (and \nthe vehicle qualifies for the use of this rule) and your \nprimary reason for the replacement is to reduce fed-\neral taxes.\nItems \nincluded \nin \ncents-per-mile \nrate. \n The \ncents-per-mile rate includes the value of maintenance and \ninsurance for the vehicle. Don't reduce the rate by the \nvalue of any service included in the rate that you didn't \nprovide. You can take into account the services actually \nprovided for the vehicle by using the general valuation \nrule, earlier.\nFor miles driven in the United States, its territories, \nCanada, and Mexico, the cents-per-mile rate includes the \nvalue of fuel you provide. If you don't provide fuel, you can \nreduce the rate by no more than 5.5 cents.\nFor special rules that apply to fuel you provide for miles \ndriven outside the United States, Canada, and Mexico, \nsee Regulations section 1.61-21(e)(3)(ii)(B).\nThe value of any other service you provide for a vehicle \nisn't included in the cents-per-mile rate. Use the general \nvaluation rule to value these services.\nCommuting Rule\nUnder this rule, you determine the value of a vehicle you \nprovide to an employee for commuting use by multiplying \neach one-way commute (that is, from home to work or \nfrom work to home) by $1.50. If more than one employee \ncommutes in the vehicle, this value applies to each em-\nployee. This amount must be included in the employee's \nwages or reimbursed by the employee.\nYou can use the commuting rule if all the following re-\nquirements are met.\n• You provide the vehicle to an employee for use in your \ntrade or business and, for bona fide noncompensatory \nbusiness reasons, you require the employee to com-\nmute in the vehicle. You will be treated as if you had \nmet this requirement if the vehicle is generally used \neach workday to carry at least three employees to and \nfrom work in an employer-sponsored commuting pool.\n• You establish a written policy under which you don't al-\nlow the employee, nor any individual whose use would \nbe taxable to the employee, to use the vehicle for per-\nsonal purposes other than for commuting or de mini-\nmis personal use (such as a stop for a personal errand \non the way between a business delivery and the em-\nployee's home). Personal use of a vehicle is all use \nthat isn't for your trade or business.\n• The employee doesn't use the vehicle for personal \npurposes other than commuting and de minimis per-\nsonal use.\n• If this vehicle is an automobile (any four-wheeled vehi-\ncle, such as a car, pickup truck, or van), the employee \nwho uses it for commuting isn't a control employee. \nSee Control employee, later.\nVehicle. For this rule, a vehicle is any motorized wheeled \nvehicle (including an automobile) manufactured primarily \nfor use on public streets, roads, and highways.\nControl employee. A control employee of a nongovern-\nment employer for 2024 is generally any of the following \nemployees.\n• A board- or shareholder-appointed, confirmed, or \nelected officer whose pay is $135,000 or more.\n• A director.\n• An employee whose pay is $275,000 or more.\n• An employee who owns a 1% or more equity, capital, \nor profits interest in your business.\nA control employee for a government employer for 2024 \nis either of the following.\n• A government employee whose compensation is \nequal to or exceeds Federal Government Executive \nLevel V. Go to the Office of Personnel Management \nwebsite at OPM.gov/policy-data-oversight/pay-leave/\nsalaries-wages for 2024 compensation information.\n• An elected official.\n26\nPublication 15-B (2024)\n", "Highly compensated employee alternative. In-\nstead of using the preceding definition, you can choose to \ndefine a control employee as any highly compensated em-\nployee. A highly compensated employee for 2024 is an \nemployee who meets either of the following tests.\n1. The employee was a 5% owner at any time during the \nyear or the preceding year.\n2. The employee received more than $150,000 in pay for \nthe preceding year.\nYou can choose to ignore test (2) if the employee wasn't \nalso in the top 20% of employees when ranked by pay for \nthe preceding year.\nLease Value Rule\nUnder this rule, you determine the value of an automobile \nyou provide to an employee by using its annual lease \nvalue. For an automobile provided only part of the year, \nuse either its prorated annual lease value or its daily lease \nvalue (discussed later).\nIf the automobile is used by the employee in your busi-\nness, you generally reduce the lease value by the amount \nthat is excluded from the employee's wages as a working \ncondition benefit (discussed earlier in section 2). In order \nto do this, the employee must account to the employer for \nthe business use. This is done by substantiating the usage \n(mileage, for example), the time and place of the travel, \nand the business purpose of the travel. Written records \nmade at the time of each business use are the best evi-\ndence. Any use of a company-provided vehicle that isn't \nsubstantiated as business use is included in income. The \nworking condition benefit is the amount that would be an \nallowable business expense deduction for the employee if \nthe employee paid for the use of the vehicle.\nAutomobile. For this rule, an automobile is any \nfour-wheeled vehicle (such as a car, pickup truck, or van) \nmanufactured primarily for use on public streets, roads, \nand highways.\nConsistency requirements. If you use the lease value \nrule, the following requirements apply.\n1. You must begin using this rule on the first day you \nmake the automobile available to any employee for \npersonal use. However, the following exceptions ap-\nply.\na. If you use the commuting rule (discussed earlier in \nthis section) when you first make the automobile \navailable to any employee for personal use, you \ncan change to the lease value rule on the first day \nfor which you don't use the commuting rule.\nb. If you use the cents-per-mile rule (discussed ear-\nlier in this section) when you first make the auto-\nmobile available to any employee for personal use, \nyou can change to the lease value rule on the first \nday on which the automobile no longer qualifies \nfor the cents-per-mile rule.\n2. You must use this rule for all later years in which you \nmake the automobile available to any employee, ex-\ncept that you can use the commuting rule for any year \nduring which use of the automobile qualifies.\n3. You must continue to use this rule if you provide a re-\nplacement automobile to the employee and your pri-\nmary reason for the replacement is to reduce federal \ntaxes.\nAnnual Lease Value\nGenerally, you figure the annual lease value of an automo-\nbile as follows.\n1. Determine the FMV of the automobile on the first date \nit is available to any employee for personal use.\n2. Using Table 3-1, read down column (1) until you come \nto the dollar range within which the FMV of the auto-\nmobile falls. Then read across to column (2) to find \nthe annual lease value.\n3. Multiply the annual lease value by the percentage of \npersonal miles out of total miles driven by the em-\nployee.\nPublication 15-B (2024)\n27\n", "Table 3-1. Annual Lease Value Table\n(1) Automobile FMV\n(2) Annual Lease\nValue\n$ 0 to 999 . . . . . . . . . . . . . . . . . . . . . . . .\n$\n 600\n1,000 to 1,999 . . . . . . . . . . . . . . . . . . . .\n850\n2,000 to 2,999 . . . . . . . . . . . . . . . . . . . .\n1,100\n3,000 to 3,999 . . . . . . . . . . . . . . . . . . . .\n1,350\n4,000 to 4,999 . . . . . . . . . . . . . . . . . . . .\n1,600\n5,000 to 5,999 . . . . . . . . . . . . . . . . . . . .\n1,850\n6,000 to 6,999 . . . . . . . . . . . . . . . . . . . .\n2,100\n7,000 to 7,999 . . . . . . . . . . . . . . . . . . . .\n2,350\n8,000 to 8,999 . . . . . . . . . . . . . . . . . . . .\n2,600\n9,000 to 9,999 . . . . . . . . . . . . . . . . . . . .\n2,850\n10,000 to 10,999 . . . . . . . . . . . . . . . . . . .\n3,100\n11,000 to 11,999 . . . . . . . . . . . . . . . . . . .\n3,350\n12,000 to 12,999 . . . . . . . . . . . . . . . . . . .\n3,600\n13,000 to 13,999 . . . . . . . . . . . . . . . . . . .\n3,850\n14,000 to 14,999 . . . . . . . . . . . . . . . . . . .\n4,100\n15,000 to 15,999 . . . . . . . . . . . . . . . . . . .\n4,350\n16,000 to 16,999 . . . . . . . . . . . . . . . . . . .\n4,600\n17,000 to 17,999 . . . . . . . . . . . . . . . . . . .\n4,850\n18,000 to 18,999 . . . . . . . . . . . . . . . . . . .\n5,100\n19,000 to 19,999 . . . . . . . . . . . . . . . . . . .\n5,350\n20,000 to 20,999 . . . . . . . . . . . . . . . . . . .\n5,600\n21,000 to 21,999 . . . . . . . . . . . . . . . . . . .\n5,850\n22,000 to 22,999 . . . . . . . . . . . . . . . . . . .\n6,100\n23,000 to 23,999 . . . . . . . . . . . . . . . . . . .\n6,350\n24,000 to 24,999 . . . . . . . . . . . . . . . . . . .\n6,600\n25,000 to 25,999 . . . . . . . . . . . . . . . . . . .\n6,850\n26,000 to 27,999 . . . . . . . . . . . . . . . . . . .\n7,250\n28,000 to 29,999 . . . . . . . . . . . . . . . . . . .\n7,750\n30,000 to 31,999 . . . . . . . . . . . . . . . . . . .\n8,250\n32,000 to 33,999 . . . . . . . . . . . . . . . . . . .\n8,750\n34,000 to 35,999 . . . . . . . . . . . . . . . . . . .\n9,250\n36,000 to 37,999 . . . . . . . . . . . . . . . . . . .\n9,750\n38,000 to 39,999 . . . . . . . . . . . . . . . . . . .\n10,250\n40,000 to 41,999 . . . . . . . . . . . . . . . . . . .\n10,750\n42,000 to 43,999 . . . . . . . . . . . . . . . . . . .\n11,250\n44,000 to 45,999 . . . . . . . . . . . . . . . . . . .\n11,750\n46,000 to 47,999 . . . . . . . . . . . . . . . . . . .\n12,250\n48,000 to 49,999 . . . . . . . . . . . . . . . . . . .\n12,750\n50,000 to 51,999 . . . . . . . . . . . . . . . . . . .\n13,250\n52,000 to 53,999 . . . . . . . . . . . . . . . . . . .\n13,750\n54,000 to 55,999 . . . . . . . . . . . . . . . . . . .\n14,250\n56,000 to 57,999 . . . . . . . . . . . . . . . . . . .\n14,750\n58,000 to 59,999 . . . . . . . . . . . . . . . . . . .\n15,250\nFor automobiles with an FMV of more than $59,999, \nthe annual lease value equals (0.25 × the FMV of the au-\ntomobile) + $500.\nFMV. The FMV of an automobile is the amount a person \nwould pay to buy it from a third party in an arm's-length \ntransaction in the area in which the automobile is bought \nor leased. That amount includes all purchase expenses, \nsuch as sales tax and title fees.\nIf you have 20 or more automobiles, see Regulations \nsection 1.61-21(d)(5)(v). If you and the employee own or \nlease the automobile together, see Regulations section \n1.61-21(d)(2)(ii).\nYou don't have to include the value of a telephone or \nany specialized equipment added to, or carried in, the au-\ntomobile if the equipment is necessary for your business. \nHowever, include the value of specialized equipment if the \nemployee to whom the automobile is available uses the \nspecialized equipment in a trade or business other than \nyours.\nNeither the amount the employee considers to be the \nvalue of the benefit nor your cost for either buying or leas-\ning the automobile determines its FMV. However, see \nSafe-harbor value next.\nSafe-harbor value. You may be able to use a \nsafe-harbor value as the FMV.\nFor an automobile you bought at arm's length, the \nsafe-harbor value is your cost, including sales tax, title, \nand other purchase expenses. This method isn’t available \nfor an automobile you manufactured.\nFor an automobile you lease, you can use any of the \nfollowing as the safe-harbor value.\n• The manufacturer's invoice price (including options) \nplus 4%.\n• The manufacturer's suggested retail price minus 8% \n(including sales tax, title, and other expenses of pur-\nchase).\n• The retail value of the automobile reported by a na-\ntionally recognized pricing source if that retail value is \nreasonable for the automobile.\nItems included in annual lease value table. Each an-\nnual lease value in the table includes the value of mainte-\nnance and insurance for the automobile. Don't reduce the \nannual lease value by the value of any of these services \nthat you didn't provide. For example, don't reduce the an-\nnual lease value by the value of a maintenance service \ncontract or insurance you didn't provide. You can take into \naccount the services actually provided for the automobile \nby using the general valuation rule discussed earlier.\nItems not included. The annual lease value doesn't \ninclude the value of fuel you provide to an employee for \npersonal use, regardless of whether you provide it, reim-\nburse its cost, or have it charged to you. You must include \nthe value of the fuel separately in the employee's wages. \nYou can value fuel you provided at FMV or at 5.5 cents per \nmile for all miles driven by the employee. However, you \ncan't value at 5.5 cents per mile fuel you provide for miles \ndriven outside the United States (including its territories), \nCanada, and Mexico.\nIf you reimburse an employee for the cost of fuel, or \nhave it charged to you, you generally value the fuel at the \namount you reimburse, or the amount charged to you if it \nwas bought at arm's length.\nIf you have 20 or more automobiles, see Regulations \nsection 1.61-21(d)(3)(ii)(D).\nIf you provide any service other than maintenance and \ninsurance for an automobile, you must add the FMV of \nthat service to the annual lease value of the automobile to \nfigure the value of the benefit.\n4-year lease term. The annual lease values in the table \nare based on a 4-year lease term. These values will gen-\nerally stay the same for the period that begins with the first \ndate you use this rule for the automobile and ends on De-\ncember 31 of the fourth full calendar year following that \ndate.\n28\nPublication 15-B (2024)\n", "Figure the annual lease value for each later 4-year pe-\nriod by determining the FMV of the automobile on January \n1 of the first year of the later 4-year period and selecting \nthe amount in column (2) of the table that corresponds to \nthe appropriate dollar range in column (1).\nUsing the special accounting rule. If you use the \nspecial accounting rule for fringe benefits discussed in \nsection 4, you can figure the annual lease value for each \nlater 4-year period at the beginning of the special account-\ning period that starts immediately before the January 1 \ndate described in the previous paragraph.\nFor example, assume that you use the special account-\ning rule and that, beginning on November 1, 2023, the \nspecial accounting period is November 1 to October 31. \nYou elected to use the lease value rule as of January 1, \n2024. You can refigure the annual lease value on Novem-\nber 1, 2027, rather than on January 1, 2028.\nTransferring an automobile from one employee to an-\nother. Unless the primary purpose of the transfer is to re-\nduce federal taxes, you can refigure the annual lease \nvalue based on the FMV of the automobile on January 1 \nof the calendar year of transfer.\nHowever, if you use the special accounting rule for \nfringe benefits discussed in section 4, you can refigure the \nannual lease value (based on the FMV of the automobile) \nat the beginning of the special accounting period in which \nthe transfer occurs.\nProrated Annual Lease Value\nIf you provide an automobile to an employee for a continu-\nous period of 30 or more days but less than an entire cal-\nendar year, you can prorate the annual lease value. Figure \nthe prorated annual lease value by multiplying the annual \nlease value by a fraction, using the number of days of \navailability as the numerator and 365 as the denominator.\nIf you provide an automobile continuously for at least 30 \ndays, but the period covers 2 calendar years (or 2 special \naccounting periods if you’re using the special accounting \nrule for fringe benefits discussed in section 4), you can \nuse the prorated annual lease value or the daily lease \nvalue.\nIf you have 20 or more automobiles, see Regulations \nsection 1.61-21(d)(6).\nIf an automobile is unavailable to the employee be-\ncause of the employee’s personal reasons (for example, if \nthe employee is on vacation), you can't take into account \nthe periods of unavailability when you use a prorated an-\nnual lease value.\nYou can't use a prorated annual lease value if the \nreduction of federal tax is the main reason the au-\ntomobile is unavailable.\nDaily Lease Value\nIf you provide an automobile to an employee for a continu-\nous period of less than 30 days, use the daily lease value \nCAUTION\n!\nto figure its value. Figure the daily lease value by multiply-\ning the annual lease value by a fraction, using four times \nthe number of days of availability as the numerator and \n365 as the denominator.\nHowever, you can apply a prorated annual lease value \nfor a period of continuous availability of less than 30 days \nby treating the automobile as if it had been available for 30 \ndays. Use a prorated annual lease value if it would result \nin a lower valuation than applying the daily lease value to \nthe shorter period of availability.\nUnsafe Conditions Commuting Rule\nUnder this rule, the value of commuting transportation you \nprovide to a qualified employee solely because of unsafe \nconditions is $1.50 for a one-way commute (that is, from \nhome to work or from work to home). If more than one em-\nployee commutes in the vehicle, this value applies to each \nemployee. This amount must be included in the employ-\nee's wages or reimbursed by the employee.\nYou can use the unsafe conditions commuting rule for \nqualified employees if all of the following requirements are \nmet.\n• The employee would ordinarily walk or use public \ntransportation for commuting.\n• You have a written policy under which you don't pro-\nvide the transportation for personal purposes other \nthan commuting because of unsafe conditions.\n• The employee doesn't use the transportation for per-\nsonal purposes other than commuting because of un-\nsafe conditions.\nThese requirements must be met on a trip-by-trip basis.\nCommuting transportation. This is transportation to or \nfrom work using any motorized wheeled vehicle (including \nan automobile) manufactured for use on public streets, \nroads, and highways. You or the employee must buy the \ntransportation from a party that isn't related to you. If the \nemployee buys it, you must reimburse the employee for its \ncost (for example, cab fare) under a bona fide reimburse-\nment arrangement.\nQualified employee. A qualified employee for 2024 is \none who:\n• Performs services during the year;\n• Is paid on an hourly basis;\n• Isn't claimed under section 213(a)(1) of the Fair Labor \nStandards Act (FLSA) of 1938 (as amended) to be ex-\nempt from the minimum wage and maximum hour pro-\nvisions;\n• Is within a classification for which you actually pay, or \nhave specified in writing that you will pay, overtime pay \nof at least one and one-half times the regular rate pro-\nvided in section 207 of FLSA; and\n• Received pay of not more than $150,000 during 2023.\nPublication 15-B (2024)\n29\n", "However, an employee isn't considered a qualified em-\nployee if you don't comply with the recordkeeping require-\nments concerning the employee's wages, hours, and other \nconditions and practices of employment under section \n211(c) of FLSA and the related regulations.\nUnsafe conditions. Unsafe conditions exist if, under the \nfacts and circumstances, a reasonable person would con-\nsider it unsafe for the employee to walk or use public \ntransportation at the time of day the employee must com-\nmute. One factor indicating whether it is unsafe is the his-\ntory of crime in the geographic area surrounding the em-\nployee's workplace or home at the time of day the \nemployee commutes.\n4. Rules for Withholding, \nDepositing, and Reporting\nUse the following guidelines for withholding, depositing, \nand reporting taxable noncash fringe benefits.\nValuation of taxable fringe benefits. Generally, you \nmust determine the value of taxable noncash fringe bene-\nfits no later than January 31 of the next year. Before Janu-\nary 31, you may reasonably estimate the value of the \nfringe benefits for purposes of withholding and depositing \non time.\nChoice of period for withholding, depositing, and re-\nporting. For employment tax and withholding purposes, \nyou can treat taxable noncash fringe benefits (including \npersonal use of employer-provided highway motor vehi-\ncles) as paid on a pay period, quarter, semiannual, an-\nnual, or other basis. But the benefits must be treated as \npaid no less frequently than annually. You don't have to \nchoose the same period for all employees. You can with-\nhold more frequently for some employees than for others.\nYou can change the period as often as you like as long \nas you treat all of the benefits provided in a calendar year \nas paid no later than December 31 of the calendar year.\nYou can also treat the value of a single fringe benefit as \npaid on one or more dates in the same calendar year, \neven if the employee receives the entire benefit at one \ntime. For example, if your employee receives a fringe ben-\nefit valued at $1,000 in one pay period during 2024, you \ncan treat it as made in four payments of $250, each in a \ndifferent pay period of 2024. You don't have to notify the \nIRS of the use of the periods discussed above.\nTransfer of property. The above choice for reporting \nand withholding doesn't apply to a cash fringe benefit or a \nfringe benefit that is a transfer of tangible or intangible per-\nsonal property of a kind normally held for investment or a \ntransfer of real property. For these kinds of fringe benefits, \nyou must use the actual date the property was transferred \nto the employee.\nWithholding and depositing taxes. You can add the \nvalue of taxable fringe benefits to regular wages for a pay-\nroll period and figure income tax withholding on the total. \nOr you can withhold federal income tax on the value of \nfringe benefits at the flat 22% rate that applies to supple-\nmental wages. See section 7 of Pub. 15 for the flat rate \n(37%) when supplemental wage payments to an individual \nexceed $1 million during the year.\nYou must withhold the applicable income, social secur-\nity, and Medicare taxes on the date or dates you chose to \ntreat the benefits as paid. Deposit the amounts withheld \nas discussed in section 11 of Pub. 15.\nAdditional Medicare Tax withholding. In addition to \nwithholding Medicare tax at 1.45%, you must withhold a \n0.9% Additional Medicare Tax from wages you pay to an \nemployee in excess of $200,000 in a calendar year. You’re \nrequired to begin withholding Additional Medicare Tax in \nthe pay period in which you pay wages in excess of \n$200,000 to an employee and continue to withhold it each \npay period until the end of the calendar year. Additional \nMedicare Tax is only imposed on the employee. There is \nno employer share of Additional Medicare Tax. All wages \nthat are subject to Medicare tax are subject to Additional \nMedicare Tax withholding if paid in excess of the $200,000 \nwithholding threshold.\nFor more information on what wages are subject to \nMedicare tax, see Table 2-1, and the chart, Special Rules \nfor Various Types of Services and Payments, in section 15 \nof Pub. 15. For more information on Additional Medicare \nTax, go to IRS.gov/ADMTfaqs.\nAmount of deposit. To estimate the amount of in-\ncome tax withholding and employment taxes and to de-\nposit them on time, make a reasonable estimate of the \nvalue of the taxable fringe benefits provided on the date or \ndates you chose to treat the benefits as paid. Determine \nthe estimated deposit by figuring the amount you would \nhave had to deposit if you had paid cash wages equal to \nthe estimated value of the fringe benefits and withheld \ntaxes from those cash wages. Even if you don't know \nwhich employee will receive the fringe benefit on the date \nthe deposit is due, you should follow this procedure.\nIf you underestimate the value of the fringe benefits and \ndeposit less than the amount you would have had to de-\nposit if the applicable taxes had been withheld, you may \nbe subject to a penalty.\nIf you overestimate the value of the fringe benefit and \noverdeposit, you can either claim a refund or have the \noverpayment applied to your next employment tax return. \nSee the instructions for your employment tax return.\nIf you paid the required amount of taxes but withheld a \nlesser amount from the employee, you can recover from \nthe employee the social security, Medicare, or income \ntaxes you deposited on the employee's behalf and inclu-\nded on the employee's Form W-2. However, you must re-\ncover the income taxes before April 1 of the following year.\nPaying your employee's share of social security and \nMedicare taxes. If you choose to pay your employee's \nsocial security and Medicare taxes on taxable fringe bene-\nfits without deducting them from the employee’s pay, you \nmust include the amount of the payments in the employ-\nee's wages. Also, if your employee leaves your employ-\nment and you have unpaid and uncollected taxes for \n30\nPublication 15-B (2024)\n", "noncash benefits, you’re still liable for those taxes. You \nmust add the uncollected employee share of social secur-\nity and Medicare taxes to the employee's wages. Follow \nthe procedure discussed under Employee's Portion of \nTaxes Paid by Employer in section 7 of Pub. 15-A. Don't \nuse withheld federal income tax to pay the social security \nand Medicare taxes.\nSpecial accounting rule. You can treat the value of tax-\nable noncash benefits as paid on a pay period, quarter, \nsemiannual, annual, or other basis, provided that the ben-\nefits are treated as paid no less frequently than annually. \nYou can treat the value of taxable noncash fringe benefits \nprovided during the last 2 months of the calendar year, or \nany shorter period within the last 2 months, as paid in the \nnext year. Thus, the value of taxable noncash benefits ac-\ntually provided in the last 2 months of 2023 could be trea-\nted as provided in 2024 together with the value of benefits \nprovided in the first 10 months of 2024. This doesn't mean \nthat all benefits treated as paid during the last 2 months of \na calendar year can be deferred until the next year. Only \nthe value of benefits actually provided during the last 2 \nmonths of the calendar year can be treated as paid in the \nnext calendar year.\nLimitation. The special accounting rule can't be used, \nhowever, for a fringe benefit that is a transfer of tangible or \nintangible personal property of a kind normally held for in-\nvestment or a transfer of real property.\nConformity rules. Use of the special accounting rule \nis optional. You can use the rule for some fringe benefits \nbut not others. The period of use doesn't need to be the \nsame for each fringe benefit. However, if you use the rule \nfor a particular fringe benefit, you must use it for all em-\nployees who receive that benefit.\nIf you use the special accounting rule, your employee \nmust also use it for the same period you use it. But your \nemployee can't use the special accounting rule unless you \ndo.\nYou don't have to notify the IRS if you use the special \naccounting rule. You may also, for appropriate administra-\ntive reasons, change the period for which you use the rule \nwithout notifying the IRS. But you must report the income \nand deposit the withheld taxes as required for the \nchanged period.\nSpecial rules for highway motor vehicles. If an em-\nployee uses the employer's vehicle for personal purposes, \nthe value of that use must be determined by the employer \nand included in the employee's wages. The value of the \npersonal use must be based on the FMV or determined by \nusing one of the following three special valuation rules \npreviously discussed in section 3.\n• The cents-per-mile rule.\n• The commuting rule (for commuting use only).\n• The lease value rule.\nElection not to withhold income tax. You can \nchoose not to withhold income tax on the value of an em-\nployee's personal use of a highway motor vehicle you pro-\nvided. You don't have to make this choice for all \nemployees. You can withhold income tax from the wages \nof some employees but not others. You must, however, \nwithhold the applicable social security and Medicare taxes \non such benefits.\nYou can choose not to withhold income tax on an em-\nployee's personal use of a highway motor vehicle by:\n• Notifying the employee (as described below) that you \nchoose not to withhold; and\n• Including the value of the benefits in boxes 1, 3, 5, and \n14 on a timely furnished Form W-2. For use of a sepa-\nrate statement in lieu of using box 14, see the General \nInstructions for Forms W-2 and W-3.\nThe notice must be in writing and must be provided to \nthe employee by January 31 of the election year or within \n30 days after a vehicle is first provided to the employee, \nwhichever is later. This notice must be provided in a man-\nner reasonably expected to come to the attention of the af-\nfected employee. For example, the notice may be mailed \nto the employee, included with a paycheck, or posted \nwhere the employee could reasonably be expected to see \nit. You can also change your election not to withhold at any \ntime by notifying the employee in the same manner.\nAmount to report on Form 941 (or Form 943, 944, or \nCT-1) and Form W-2. The actual value of fringe benefits \nprovided during a calendar year (or other period as ex-\nplained under Special accounting rule, earlier in this sec-\ntion) must be determined by January 31 of the following \nyear. You must report the actual value on Form 941 (or \nForm 943, 944, or CT-1) and Form W-2. If you choose, \nyou can use a separate Form W-2 for fringe benefits and \nany other benefit information.\nInclude the value of the fringe benefit in box 1 of Form \nW-2. Also include it in boxes 3 and 5, if applicable. You \nmay show the total value of the fringe benefits provided in \nthe calendar year or other period in box 14 of Form W-2. \nFor additional information about reporting of fringe bene-\nfits on Form W-2, see the General Instructions for Forms \nW-2 and W-3.\nIf you use the special accounting rule, you must notify \nthe affected employees of the period in which you used it. \nYou must give this notice at or near the date you give the \nForm W-2, but not earlier than with the employee's last \npaycheck of the calendar year.\nHow To Get Tax Help\nIf you have questions about a tax issue; need help prepar-\ning your tax return; or want to download free publications, \nforms, or instructions, go to IRS.gov to find resources that \ncan help you right away.\nPreparing and filing your tax return. Go to IRS.gov/\nEmploymentEfile for more information on filing your em-\nployment tax returns electronically.\nGetting answers to your tax questions. On \nIRS.gov, you can get up-to-date information on \ncurrent events and changes in tax law.\nPublication 15-B (2024)\n31\n", "• IRS.gov/Help: A variety of tools to help you get an-\nswers to some of the most common tax questions.\n• IRS.gov/Forms: Find forms, instructions, and publica-\ntions. You will find details on the most recent tax \nchanges and interactive links to help you find answers \nto your questions.\n• You may also be able to access tax information in your \ne-filing software.\nNeed someone to prepare your tax return? There are \nvarious types of tax return preparers, including enrolled \nagents, certified public accountants (CPAs), accountants, \nand many others who don’t have professional credentials. \nIf you choose to have someone prepare your tax return, \nchoose that preparer wisely. A paid tax preparer is:\n• Primarily responsible for the overall substantive accu-\nracy of your return,\n• Required to sign the return, and\n• Required to include their preparer tax identification \nnumber (PTIN).\nAlthough the tax preparer always signs the return, \nyou're ultimately responsible for providing all the \ninformation required for the preparer to accurately \nprepare your return and for the accuracy of every item re-\nported on the return. Anyone paid to prepare tax returns \nfor others should have a thorough understanding of tax \nmatters. For more information on how to choose a tax pre-\nparer, go to Tips for Choosing a Tax Preparer on IRS.gov.\nEmployers can register to use Business Services On-\nline. The Social Security Administration (SSA) offers on-\nline service at SSA.gov/employer for fast, free, and secure \nW-2 filing options to CPAs, accountants, enrolled agents, \nand individuals who process Form W-2 and Form W-2c.\nIRS social media. Go to IRS.gov/SocialMedia to see the \nvarious social media tools the IRS uses to share the latest \ninformation on tax changes, scam alerts, initiatives, prod-\nucts, and services. At the IRS, privacy and security are our \nhighest priority. We use these tools to share public infor-\nmation with you. Don’t post your social security number \n(SSN) or other confidential information on social media \nsites. Always protect your identity when using any social \nnetworking site.\nThe following IRS YouTube channels provide short, in-\nformative videos on various tax-related topics in English, \nSpanish, and ASL.\n• Youtube.com/irsvideos.\n• Youtube.com/irsvideosmultilingua.\n• Youtube.com/irsvideosASL.\nWatching \nIRS \nvideos. The \nIRS \nVideo \nportal \n(IRSVideos.gov) contains video and audio presentations \nfor individuals, small businesses, and tax professionals.\nCAUTION\n!\nOnline tax information in other languages. You can \nfind information on IRS.gov/MyLanguage if English isn’t \nyour native language.\nFree Over-the-Phone Interpreter (OPI) Service. The \nIRS is committed to serving taxpayers with limited-English \nproficiency (LEP) by offering OPI services. The OPI Serv-\nice is a federally funded program and is available at Tax-\npayer Assistance Centers (TACs), most IRS offices, and \nevery VITA/TCE tax return site. The OPI Service is acces-\nsible in more than 350 languages.\nAccessibility Helpline available for taxpayers with \ndisabilities. Taxpayers who need information about ac-\ncessibility services can call 833-690-0598. The Accessi-\nbility Helpline can answer questions related to current and \nfuture accessibility products and services available in al-\nternative media formats (for example, braille, large print, \naudio, etc.). The Accessibility Helpline doesn’t have ac-\ncess to your IRS account. For help with tax law, refunds, or \naccount-related issues, go to IRS.gov/LetUsHelp.\nDisasters. Go to IRS.gov/DisasterRelief to review the \navailable disaster tax relief.\nGetting tax forms and publications. Go to IRS.gov/\nForms to view, download, or print most of the forms, in-\nstructions, and publications you may need. Or, you can go \nto IRS.gov/OrderForms to place an order.\nGetting tax publications and instructions in eBook \nformat. Download and view most tax publications and in-\nstructions (including Pub. 15-B) on mobile devices as \neBooks at IRS.gov/eBooks.\nIRS eBooks have been tested using Apple's iBooks for \niPad. Our eBooks haven’t been tested on other dedicated \neBook readers, and eBook functionality may not operate \nas intended.\nGet a transcript of your return. You can get a copy of \nyour tax transcript or a copy of your return by calling \n800-829-4933 or by mailing Form 4506-T (transcript re-\nquest) or Form 4506 (copy of return) to the IRS.\nReporting and resolving your tax-related identity \ntheft issues. \n• Tax-related identity theft happens when someone \nsteals your personal information to commit tax fraud. \nYour taxes can be affected if your EIN is used to file a \nfraudulent return or to claim a refund or credit.\n• The IRS doesn’t initiate contact with taxpayers by \nemail, text messages (including shortened links), tele-\nphone calls, or social media channels to request or \nverify personal or financial information. This includes \nrequests for personal identification numbers (PINs), \npasswords, or similar information for credit cards, \nbanks, or other financial accounts.\n• Go to IRS.gov/IdentityTheft, the IRS Identity Theft \nCentral webpage, for information on identity theft and \ndata security protection for taxpayers, tax professio-\nnals, and businesses. If your EIN has been lost or \n32\nPublication 15-B (2024)\n", "stolen or you suspect you’re a victim of tax-related \nidentity theft, you can learn what steps you should \ntake.\nMaking a tax payment. Payments of U.S. tax must be \nremitted to the IRS in U.S. dollars. Digital assets are not \naccepted. Go to IRS.gov/Payments for information on how \nto make a payment using any of the following options.\n• Debit Card, Credit Card, or Digital Wallet: Choose an \napproved payment processor to pay online or by \nphone.\n• Electronic Funds Withdrawal: Schedule a payment \nwhen filing your federal taxes using tax return prepara-\ntion software or through a tax professional.\n• Electronic Federal Tax Payment System: Best option \nfor businesses. Enrollment is required.\n• Check or Money Order: Mail your payment to the ad-\ndress listed on the notice or instructions.\n• Cash: You may be able to pay your taxes with cash at \na participating retail store.\n• Same-Day Wire: You may be able to do same-day \nwire from your financial institution. Contact your finan-\ncial institution for availability, cost, and time frames.\nNote. The IRS uses the latest encryption technology to \nensure that the electronic payments you make online, by \nphone, or from a mobile device using the IRS2Go app are \nsafe and secure. Paying electronically is quick, easy, and \nfaster than mailing in a check or money order.\nWhat if I can’t pay now? Go to IRS.gov/Payments for \nmore information about your options.\n• Apply for an online payment agreement (IRS.gov/\nOPA) to meet your tax obligation in monthly install-\nments if you can’t pay your taxes in full today. Once \nyou complete the online process, you will receive im-\nmediate notification of whether your agreement has \nbeen approved.\n• Use the Offer in Compromise Pre-Qualifier to see if \nyou can settle your tax debt for less than the full \namount you owe. For more information on the Offer in \nCompromise program, go to IRS.gov/OIC.\nUnderstanding an IRS notice or letter you’ve re-\nceived. Go to IRS.gov/Notices to find additional informa-\ntion about responding to an IRS notice or letter.\nResponding to an IRS notice or letter. You can now \nupload responses to all notices and letters using the \nDocument Upload Tool. For notices that require additional \naction, taxpayers will be redirected appropriately on \nIRS.gov to take further action. To learn more about the \ntool, go to IRS.gov/Upload.\nContacting your local TAC. Keep in mind, many ques-\ntions can be answered on IRS.gov without visiting a TAC. \nGo to IRS.gov/LetUsHelp for the topics people ask about \nmost. If you still need help, TACs provide tax help when a \ntax issue can’t be handled online or by phone. All TACs \nnow provide service by appointment, so you’ll know in ad-\nvance that you can get the service you need without long \nwait times. Before you visit, go to IRS.gov/TACLocator to \nfind the nearest TAC and to check hours, available serv-\nices, and appointment options. Or, on the IRS2Go app, \nunder the Stay Connected tab, choose the Contact Us op-\ntion and click on “Local Offices.”\nThe Taxpayer Advocate Service (TAS) \nIs Here To Help You\nWhat Is TAS?\nTAS is an independent organization within the IRS that \nhelps taxpayers and protects taxpayer rights. TAS strives \nto ensure that every taxpayer is treated fairly and that you \nknow and understand your rights under the Taxpayer Bill \nof Rights.\nHow Can You Learn About Your Taxpayer \nRights?\nThe Taxpayer Bill of Rights describes 10 basic rights that \nall taxpayers have when dealing with the IRS. Go to \nTaxpayerAdvocate.IRS.gov to help you understand what \nthese rights mean to you and how they apply. These are \nyour rights. Know them. Use them.\nWhat Can TAS Do for You?\nTAS can help you resolve problems that you can’t resolve \nwith the IRS. And their service is free. If you qualify for \ntheir assistance, you will be assigned to one advocate \nwho will work with you throughout the process and will do \neverything possible to resolve your issue. TAS can help \nyou if:\n• Your problem is causing financial difficulty for you, \nyour family, or your business;\n• You face (or your business is facing) an immediate \nthreat of adverse action; or\n• You’ve tried repeatedly to contact the IRS but no one \nhas responded, or the IRS hasn’t responded by the \ndate promised.\nHow Can You Reach TAS?\nTAS has offices in every state, the District of Columbia, \nand Puerto Rico. To find your advocate’s number:\n• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;\n• Download Pub. 1546, The Taxpayer Advocate Service \nIs Your Voice at the IRS, available at IRS.gov/pub/irs-\npdf/p1546.pdf;\n• Call the IRS toll free at 800-TAX-FORM \n(800-829-3676) to order a copy of Pub. 1546;\n• Check your local directory; or\n• Call TAS toll free at 877-777-4778.\nPublication 15-B (2024)\n33\n", "How Else Does TAS Help Taxpayers?\nTAS works to resolve large-scale problems that affect \nmany taxpayers. If you know of one of these broad issues, \nreport it to TAS at IRS.gov/SAMS. Be sure to not include \nany personal taxpayer information.\n34\nPublication 15-B (2024)\n", "To help us develop a more useful index, please let us know if you have ideas for index entries.\nSee “Comments and Suggestions” in the “Introduction” for the ways you can reach us.\nIndex\n \nA\nAccident benefits 5\nAchievement awards 7\nAdditional Medicare Tax 30\nAdoption assistance 8\nAnnual lease value 27\nAnnual lease value table 28\nAssistance (See Tax help)\nAthletic facilities 9\nAutomobile (See Vehicles)\nAwards, achievement 7\nB\nBicycle commuting reimbursement 2, 21\nBirthday gifts 9\nC\nCafeteria plans 3\nCents-per-mile rule 1, 25\nCOBRA premiums 7\nComments on publication 2\nCommuter highway vehicle 21\nCommuting rule 26\nCompensation reduction agreements 21\nCopying machine use 9\nD\nDaily lease value 29\nDe minimis (minimal) benefits:\nIn general 9\nMeals 17\nTransportation 20\nDefinition of marriage 2\nDemonstrator cars 23\nDependent care assistance 10\nDeposit rules 30\nDiscounts for employees 11\nE\nEducational assistance 10\nEmployee benefit programs:\nAccident and health benefits 5\nCafeteria plans 3\nDependent care assistance 10\nEducational assistance 10\nGroup-term life insurance 13\nEmployee discounts 11\nEmployee stock options 12\nEmployer-operated eating facility 17\nEmployer-provided cell phones 13\nExclusion rules 5\nF\nFair market value (FMV) 25\nFringe benefit overview 3\nFringe benefits:\nSpecial accounting rule 31\nValuation rules 25\nG\nGeneral valuation rule 25\nGroup-term life insurance 13\nH\nHealth benefits 5\nHealth flexible spending arrangement \n(FSA) 2, 4\nHealth savings accounts (HSAs) 15\nHoliday gifts 9\nI\nInsurance:\nAccident and health 5\nGroup-term life 13\nLong-term care 6\nL\nLease value rule 27\nLength of service awards 7\nLife insurance:\nGroup-term 13\nSpouse or dependent 9\nLodging 16\nLong-term care insurance 6\nM\nMeals:\nDe minimis 17\nOn your business premises 18\nMedical reimbursement plans 5\nMinimal benefits 9\nMoving expense reimbursement 2\nN\nNo-additional-cost services 19\nNonpersonal use vehicles, qualified 23\nO\nOptions on stock 12\nOutplacement services 24\nP\nP\n.L. 115-97, Tax Cuts and Jobs Act 2, 18, \n21, 22\nParking, qualified 21\nParties 9\nPerformance of services 3\nPickup trucks 23\nPicnics 9\nProduct testing 24\nProrated annual lease value 29\nProvider defined 3\nPublications (See Tax help)\nQ\nQualified small employer health \nreimbursement arrangements \n(QSEHRAs) 7\nQualified transportation benefits 21\nR\nRecipient defined 3\nReporting rules 30\nRetirement planning services 20\nS\nSafety achievement awards 7\nSelf insurance (medical reimbursement \nplans) 5\nServices, no-additional-cost 19\nSimple cafeteria plans for small \nbusinesses 4\nSpecial accounting rule 31\nStock options, employee 12\nStudent loan payment exclusion 10\nSuggestions for publication 2\nT\nTax help 31\nTaxable benefits 3\nTickets for theater or sporting events 9\nTransit pass 21\nTransportation benefits:\nDe minimis 20\nQualified 21\nTuition reduction 22\nU\nUnsafe conditions commuting rule 29\nV\nValuation rules 25\nVans 23\nVehicles:\nBusiness use of (See Working condition \nbenefits)\nCommuter highway 21\nQualified nonpersonal use 23\nValuation of 25\nW\nWithholding rules 30\nWorking condition benefits 22\nPublication 15-B (2024)\n35\n" ]
f14039.pdf	0524 Form 14039 (PDF)	https://www.irs.gov/pub/irs-pdf/f14039.pdf	[ "Catalog Number 52525A\nwww.irs.gov\nForm 14039 (Rev. 5-2024)\nForm 14039 \n(May 2024)\nDepartment of the Treasury - Internal Revenue Service\nIdentity Theft Affidavit\nOMB Number \n1545-2139\nThis affidavit is for victims of identity theft. To avoid delays do not use this form if you have already filed a Form 14039 for this incident.\nForm 14039 can also be completed online at https://www.irs.gov/dmaf/form/14039.\nThe IRS process for assisting victims selecting Section B, Box 1 below is explained at irs.gov/victimassistance.\nGet an IP PIN: We encourage everyone to opt-in to the Identity Protection Personal Identification Number (IP PIN) program. If you don’t have an IP PIN, you \ncan get one by going to irs.gov/ippin. If unable to do so online, you may schedule an appointment at your closest Taxpayer Assistance Center by calling \n(844-545-5640). Or, if eligible, you may use IRS Form 15227 to apply for an IP PIN by mail or FAX, also available by going to irs.gov/ippin.\nSection A - Check the following boxes in this section that apply to the specific situation you are reporting (required for all filers) \n1. I am submitting this Form 14039 for myself\n2. I am submitting this Form 14039 in response to an IRS Notice or Letter received\n• Provide ‘Notice’ or ‘Letter’ number(s) on the line to the right\n• Check box 1 in Section B and see special mailing and faxing instructions on reverse side of this form.\n3. I am submitting this Form 14039 on behalf of my dependent child or dependent relative (include that person’s information below in Section C and D)\n• Complete Sections A-F of this form. Do not use this form If dependent’s identity was misused by a parent or guardian in filing taxes, this is not \nidentity theft.\n4. I am submitting this Form 14039 on behalf of another person living or deceased (other than my dependent child or dependent relative)\n• Complete Sections A- F of this form.\nSection B – How I Am Impacted (required when reporting misuse of Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN))\nCheck all boxes that apply to the person listed in Section C below. If the person in Section C has previously submitted a Form 14039 for the same incident, \nthere’s no need to submit another Form 14039.\n1. I know or suspect that someone used my information to fraudulently file a federal tax return\nI/My dependent was fraudulently/incorrectly claimed as a dependent (use that person’s information for Section C & D) \nMy SSN or ITIN was fraudulently used for employment purposes\nNote: If you are a victim of Identity theft but it does not involve your federal tax return, you should request an IP PIN to protect yourself. Get An Identity \nProtection PIN \| Internal Revenue Service (irs.gov)\nProvide an explanation of the identity theft issue, how it impacts your tax account, when you became aware of it and provide relevant dates. If needed, \nattach additional information and/or pages to this form\nSection C – Name and Contact Information of Identity Theft Victim (required)\nVictim’s last name\nFirst name\nMiddle \ninitial\nTaxpayer Identification Number \n(provide 9-digit SSN or ITIN)\nCurrent mailing address (apartment or suite number and street, or P.O. Box) \nIf deceased, provide last known address\nCurrent city\nState\nZIP code\n-\nAddress used on last filed tax return (if different than ‘Current’)\nCity (on last tax return filed)\nState\nZIP code\n-\nTelephone number with area code. The IRS may call you regarding this affidavit\nHome phone number\nCell phone number\nBest time(s) to call\nLanguage in which you would like to be contacted\nEnglish\nSpanish\nOther\nSection D – Tax Account Information: Last tax return filed (year shown on the tax return) and Returns Impacted\nI was not required to file a return or filed a return with no income information\nNames used on last filed tax return\nThe last tax return filed (year shown on the tax return)\nWhat Tax Year(s) you believe were impacted by tax-related identity theft (example: 2020 is input for citing the 2020 tax return though filed the next \nyear(s). (if not known, enter ‘Unknown’ below))\nSubmit this completed form to either the mailing address or the FAX number provided on the reverse side of this form.\n", "Catalog Number 52525A\nwww.irs.gov\nForm 14039 (Rev. 5-2024)\nSection F – Representative, Conservator, Parent or Guardian Information (required if completing Form 14039 on someone else’s behalf)\nCheck only ONE of the following five boxes next to the reason you are submitting this form\n1. The taxpayer is deceased, and I am the surviving spouse\n• No attachments are required, including death certificate.\n2. The taxpayer is deceased, and I am the court-appointed or certified personal representative\n• Attach a copy of the court certificate showing your appointment.\n3. The taxpayer is deceased, and a court-appointed or certified personal representative has not been appointed\n• Attach copy of death certificate or formal notification from a government office informing next of kin of the decedent’s death. \n• Indicate your relationship to decedent:\nChild\nParent/Legal Guardian\nOther\n4. The taxpayer is unable to complete this form and I am the appointed conservator, or I have been authorized to act on behalf of the \ntaxpayer per Form 2848, Power of Attorney and Declaration of Representative\n• Attach a copy of documentation showing your appointment as conservator or Power of Attorney authorization.\n• If you have an IRS issued Centralized Authorization File (CAF) number, enter the nine-digit number:\n5. The person listed above is my dependent child or my dependent relative\nBy checking this box and signing below you are indicating that you are an authorized representative, as parent, guardian or legal guardian, to file a \nlegal document on the dependent’s behalf. \n• Indicate your relationship to person\nParent/Legal Guardian\nFiduciary per IRS Form 56, Notice of Fiduciary Relationship\nPower of Attorney\nOther\nParent’s/Representative's name\nLast name\nFirst name\nMiddle initial\nParent’s/Representative’s current mailing address (city, town or post office, state, and ZIP code)\nParent’s/Representative’s telephone number\nInstructions for Submitting this Form\nSubmit this completed and signed form to the IRS via Online, Mail or FAX to specialized IRS processing areas dedicated to assist you. \nIn Section C of this form, be sure to include the Social Security Number in the ‘Taxpayer Identification Number’ field.\nHelp us avoid delays:\n• Do not use this form if you have already filed a Form 14039 for this incident.\n• Choose one method of submitting this form either Online (preferred method), by Mail, or by FAX, not all methods.\n• Provide clear and readable photocopies/images of any additional information you may choose to provide.\n• Submit the original tax return to the IRS location where you normally file your tax return. Do not use the following address or fax number to file an \noriginal tax return.\nPrivacy Act and Paperwork Reduction Notice\nOur legal authority to request the information is 26 U.S.C. 6001. The primary purpose of the form is to provide a method of reporting identity theft issues to the IRS so that the IRS may document \nsituations where individuals are or may be victims of identity theft. Additional purposes include the use in the determination of proper tax liability and to relieve taxpayer burden. The information may \nbe disclosed only as provided by 26 U.S.C. 6103. Providing the information on this form is voluntary. However, if you do not provide the information it may be more difficult to assist you in resolving \nyour identity theft issue. If you are a potential victim of identity theft and do not provide the required substantiation information, we may not be able to place a marker on your account to assist with \nfuture protection. If you are a victim of identity theft and do not provide the required information, it may be difficult for IRS to determine your correct tax liability. If you intentionally provide false \ninformation, you may be subject to criminal penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a \nvalid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. \nGenerally, tax returns and return information are confidential, as required by section 6103. Public reporting burden for this collection of information is estimated to average 15 minutes per response, \nincluding the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. If you have \ncomments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax \nProducts Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send this form to this address. Instead, see the form for filing \ninstructions. Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to a penalty for failure to comply with, a collection of information \nsubject to the requirements of the Paperwork Reduction Act, unless that collection of information displays a currently valid OMB Control Number.\nSection E – Penalty of Perjury Statement and Signature (required)\nUnder penalty of perjury, I declare that, to the best of my knowledge and belief, the information entered on this Form 14039 is true, correct, complete, and \nmade in good faith.\nSignature of taxpayer, or representative, conservator, parent or guardian\nDate signed\nOnline (Preferred Method)\n• https://apps.irs.gov/app/digital-mailroom/dmaf/f14039/\nSubmitting by FAX\n• Always include a cover sheet marked \"Confidential”.\n• If you checked Box 2 in Section A of Form 14039 and are submitting \nthis form in response to a notice or letter received from the IRS. If it \nprovides a FAX number, you should send there.\n• If no FAX number is shown on the notice or letter, follow the mailing \ninstructions on the notice or letter.\n• For all others, FAX this form toll-free to: \n855-807-5720\nSubmitting by Mail\n• If you checked Box 2 in Section A in response to a notice or letter \nreceived from the IRS, return this form and if possible, a copy of the \nnotice or letter to the address contained in the notice or letter.\n• If you checked Box 1 or 2 in Section B of Form 14039 and are unable \nto file your tax return electronically because the SSN/ITIN of you, \nyour spouse, or dependent was misused, attach this Form 14039 to \nthe back of your paper tax return and submit to the IRS location where \nyou normally file your tax return.\n• All others should mail this form to: \nDepartment of the Treasury \nInternal Revenue Service \nFresno, CA 93888-0025\n" ]
pcir230s.pdf	0614 Publ TD CIR 230 (sp) (PDF)	https://www.irs.gov/pub/irs-pdf/pcir230s.pdf	[ "Treasury Department \nCircular No. 230 \n(Rev. 6-2014) \nDepartment \nof the \nTreasury \nInternal \nRevenue \nService \nReglamentos que rigen el ejercicio ante el \nServicio de Impuestos Internos\nParte 10, subtítulo A, título 31 del Código \nde Reglamentos Federales, \npublicado el 12 de junio de 2014\nOGA TD Circular No. 230 (sp) (Rev. 6-2014) \nCatalog Number 74920N www.IRS.gov \nPreviously Identified as OGA TD Circular No. 230 (sp) (Rev 9-2020) \n", "Página 2\t\nCircular 230 del Departamento del Tesoro\nSección 330 del título 31 del Código de los Estados Unidos. Ejercicio ante el Departamento\n(a)\t Sujeto a la sección 500 del título 5, el Secretario del Tesoro puede:\n(1)\t regular el ejercicio de los representantes de las personas ante el Departamento del Tesoro; y\n(2)\t con anterioridad a la admisión de un representante para el ejercicio, exigir que este último demuestre:\n(A)\t buen carácter;\n(B)\t buena reputación;\n(C)\t la formación necesaria para prestar servicios de calidad a las personas; y\n(D)\t la competencia para asesorar y asistir a las personas al presentar sus casos.\n(b)\t Con posterioridad al aviso y a la oportunidad de un procedimiento, el Secretario puede suspender o \ninhabilitar para el ejercicio ante el Departamento, o censurar, a un representante que:\n(1)\t sea incompetente;\n(2)\t tenga mala reputación;\n(3)\t viole los reglamentos establecidos conforme a esta sección; o bien\n(4)\t con la intención de estafar, intencionalmente y a sabiendas, engañe o amenace a la persona representada \no a una persona por representar.\nEl Secretario puede imponer una multa monetaria a todo representante mencionado anteriormente. Si el \nrepresentante actuaba en nombre de un empleador o empresa o demás entidades en relación con la conducta \nque hubiere dado lugar a la mencionada multa, el Secretario puede imponer una multa monetaria al empleador, \na la empresa o a la entidad si cualquiera de estos supiera, o razonablemente debería haberlo sabido, sobre \ntal conducta. Dicha multa no excederá del ingreso bruto que surja (o que pudiere surgir) de la conducta que \nle hubiere dado lugar y puede imponerse aparte de una suspensión, una inhabilitación o una censura del \nrepresentante o en lugar de cualquiera de estas.\n(c)\t Con posterioridad al aviso y a la oportunidad de una audiencia con cualquier tasador, el Secretario puede:\n(1)\t estipular que las evaluaciones del tasador no tengan ningún efecto probatorio en los procedimientos \nadministrativos ante el Departamento del Tesoro o el Servicio de Impuestos Internos; y\n(2)\t prohibirle al tasador presentar pruebas o testimonio en dicho procedimiento.\n(d)\t No se interpretará que ningún aspecto de la presente sección ni de otras disposiciones de la ley limiten la \nfacultad del Secretario del Tesoro de imponer normas aplicables a la prestación de un asesoramiento por escrito \ncon respecto a las entidades, los planes o los acuerdos de transacción, o demás planes o acuerdos, cuya índole \nel Secretario considere posiblemente elusiva o evasiva de impuestos.\n (Ley del Derecho Público 97–258 del 13 septiembre de 1982, volumen 96, página 884 de la Ley; Ley del Derecho \nPúblico 98–369, división A, título I, sección 156(a) del 18 de julio de 1984, volumen 98, página 695 de la Ley; \nLey del Derecho Público 99–514, sección 2 del 22 de octubre de 1986, volumen 100, página 2095 de la Ley; \nLey del Derecho Público 108–357, título VIII, sección 822(a)(1), (b) del 22 de octubre de 2004, volumen 118, \npáginas 1586, 1587 de la Ley; Ley del Derecho Público 109–280, título XII, sección 1219(d) del 17 de agosto de \n2006, volumen 120, página 1085 de la Ley. [en inglés])\n", "Circular 230 del Departamento del Tesoro \t\nPágina 3\nTabla de Contenido\nPárrafo 1. \t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nSección 10.0 Alcance de las partes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nSubparte A: Normas que rigen la facultad del ejercicio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nSección 10.1 Oficinas. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nSección 10.2 Definiciones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nSección 10.3 Quién puede ejercer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nSección 10.4 Elegibilidad para ser agente registrado, agente de planes de jubilación registrado \no preparador de declaraciones de impuestos registrado. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8\nSección 10.5 Solicitud para ser agente registrado, agente de planes de jubilación registrado \no preparador de declaraciones de impuestos registrado. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9\nSección 10.6 Plazo y renovación de la condición de agente registrado, agente de planes \nde jubilación registrado o preparador de declaraciones de impuestos registrado. . . . . . . . . 10\nSección 10.7 Autorepresentación; participación en la fijación de normas; ejercicio limitado y \ncomparecencias especiales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16\nSección 10.8 Preparación de la declaración y aplicación de las normas a otras personas. . . . . . . . . . . . . . 17\nSección 10.9 Proveedores y programas de educación continua. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\nSubparte B: Deberes y restricciones sobre el ejercicio ante el Servicio de Impuestos Internos . . . . . . . . . 19\nSección 10.20 Información que debe proporcionarse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\nSección 10.21 Conocimiento de la omisión del cliente. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\nSección 10.22 Diligencia a los fines de la exactitud. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\nSección 10.23 Pronta resolución de los asuntos pendientes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\nSección 10.24 Dar o recibir asistencia de personas inhabilitadas o suspendidas \ny a exempleados del Servicio de Impuestos Internos. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\nSección 10.25 Ejercicio de exempleados del gobierno, sus socios y asociados. . . . . . . . . . . . . . . . . . . . . . . . 20\nSección 10.26 Notarios. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\nSección 10.27 Honorarios. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\nSección 10.28 Devolución de los registros del cliente. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\nSección 10.29 Conflicto de intereses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\nSección 10.30 Solicitación. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23\nSección 10.31 Negociación de los cheques del contribuyente. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\nSección 10.32 Ejercicio del derecho. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\nSección 10.33 Mejores prácticas para los asesores tributarios. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\nSección 10.34 Normas sobre las declaraciones de impuestos y los documentos, \nlas declaraciones juradas y demás documentos. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25\nSección 10.35 Competencia. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26\nSección 10.36 Procedimientos para garantizar el cumplimiento. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26\nSección 10.37 Requisitos para el asesoramiento por escrito. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26\nSección 10.38 Establecimiento de comités asesores. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28\n", "Página 4\t\nCircular 230 del Departamento del Tesoro\nSubparte C: Sanciones por la violación de los reglamentos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28\nSección 10.50 Sanciones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28\nSección 10.51 Incompetencia y conducta de mala reputación. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29\nSección 10.52 Violaciones sujetas a sanciones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30\nSección 10.53 Recepción de la información sobre el profesional en ejercicio. . . . . . . . . . . . . . . . . . . . . . . . 31\nSubparte D: Normas aplicables a los procedimientos disciplinarios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31\nSección 10.60 Institución del procedimiento. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31\nSección 10.61 Conferencias. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31\nSección 10.62 Contenidos de una queja. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32\nSección 10.63 Notificación de una queja; notificación de otros documentos; notificación \nde las pruebas que justifiquen la queja; presentación de documentos. . . . . . . . . . . . . . . . . 32\nSección 10.64 Contestación; en rebeldía. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33\nSección 10.65 Cargos adicionales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34\nSección 10.66 Respuesta a una contestación. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34\nSección 10.67 Prueba; discrepancia; modificación de las declaraciones. . . . . . . . . . . . . . . . . . . . . . . . . . . . 34\nSección 10.68 Peticiones y solicitudes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34\nSección 10.69 Representación; comunicación a instancia de parte. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35\nSección 10.70 Juez del Derecho Administrativo. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35\nSección 10.71 Producción de pruebas de forma extrajudicial. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36\nSección 10.72 Audiencias. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37\nSección 10.73 Pruebas. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39\nSección 10.74 Transcripciones. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39\nSección 10.75 Determinaciones y conclusiones propuestas. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39\nSección 10.76 Decisión del juez del Derecho Administrativo. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39\nSección 10.77 Apelación de la decisión del juez del Derecho Administrativo. . . . . . . . . . . . . . . . . . . . . . . . 40\nSección 10.78 Decisión sobre la revisión. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41\nSección 10.79 Efecto de la inhabilitación, la suspensión o la censura. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41\nSección 10.80 Aviso de inhabilitación, suspensión, censura o descalificación. . . . . . . . . . . . . . . . . . . . . . . . 41\nSección 10.81 Solicitud de reincorporación. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42\nSección 10.82 Suspensión acelerada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42\nSubparte E: Disposiciones generales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\nSección 10.90 Registros. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\nSección 10.91 Disposición de salvaguardia. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\nSección 10.92 Órdenes especiales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\nSección 10.93 Fecha de entrada en vigor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\n", " Tabla de Contenido\nCircular 230 del Departamento del Tesoro \t\nSección 10.1 — Página 5\nPárrafo 1. La citación de la autoridad conforme a \nla parte 10 del título 31 del Código de Reglamentos \nFederales prosigue estipulando lo siguiente:\nAutoridad: sección 3, volumen 23, página 258 de la \nLey; secciones de la 2 a la 12, volumen 60, página 237 \ny siguientes de la Ley; secciones 301, 500, y \nde la 551 a la 559 del título 5 del Código de los \nEstados Unidos; sección 321 del título 31 del \nCódigo de los Estados Unidos; sección 330 del \ntítulo 31 del Código de los Estados Unidos; Plan \nde Reorganización 26 de 1950, volumen 15, \npágina 4935 del Registro Federal, volumen 64, \npágina 1280 de la Ley, título 3 del Código \n\nde Reglamentos Federales, Comp. 1949-1953, \npágina 1017.\nSección 10.0 Alcance de las partes.\n(a)\t En esta parte, se establecen las normas \nconforme a las cuales se reconoce a los abogados, \nlos contadores públicos autorizados, los agentes \nregistrados, los agentes de planes de jubilación \nregistrados, los preparadores de declaraciones \nde impuestos registrados y demás personas que \nrepresenten a los contribuyentes ante el Servicio de \nImpuestos Internos. En la subparte A de la presente, \nse establecen normas en materia de la facultad para \nejercer ante el Servicio de Impuestos Internos; en la \nsubparte B de esta parte, se disponen los deberes y \nlas restricciones sobre tal ejercicio; en la subparte C \naquí habida, se especifican las sanciones por violar \nlos reglamentos; en la subparte D de esta parte, se \nprevén las normas aplicables a los procedimientos \ndisciplinarios y, en la subparte E de la parte aquí \nestablecida, figuran las disposiciones generales \nrelacionadas con la disponibilidad de los registros \noficiales.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSubparte A: Normas que rigen la facultad del \nejercicio\nSección 10.1 Oficinas.\n(a)\t Establecimiento \nde \nla(s) \noficina(s). \nEl \nComisionado \nestablecerá \nla \nOficina \nde \nResponsabilidad Profesional y toda otra oficina del \nServicio de Impuestos Internos que sea necesaria \npara administrar y hacer cumplir esta parte. El \nComisionado nombrará al director de la Oficina de \nResponsabilidad Profesional y todo otro funcionario \nde Impuestos Internos a los fines de que administren \ny dirijan toda oficina establecida para administrar \no hacer cumplir la parte aquí indicada. Las oficinas \nestablecidas conforme a la parte aquí dispuesta \nincluyen, entre otras:\n(1)\t La Oficina de Responsabilidad Profesional, \nque, por lo general, es responsable de los asuntos \nque guarden relación con la conducta del profesional \nen ejercicio y tendrá la responsabilidad exclusiva \nde la disciplina, lo que incluye la aplicación de los \nprocedimientos disciplinarios y las sanciones; y\n(2)\t Una oficina con responsabilidad en asuntos \nrelacionados con la facultad para ejercer ante el \nServicio de Impuestos Internos, incluida la actuación \nen las solicitudes de registro para ejercer ante \ndicha entidad y la administración de las pruebas de \ncompetencia y de la educación continua.\n(b)\t Los funcionarios y los empleados de las \noficinas establecidas de conformidad con la presente \npueden realizar los actos que sean necesarios o \npertinentes para cumplir con las responsabilidades \nde su(s) oficina(s) en virtud de esta parte o conforme \na lo que disponga el Comisionado.\n(c)\t Actuación. El Comisionado designará a un \nfuncionario o un empleado del Servicio de Impuestos \nInternos para que desempeñe los deberes de una \npersona que se haya nombrado de conformidad con \nel párrafo (a) de la sección aquí habida en ausencia \nde ese funcionario o de ese empleado o cuando \nexista una vacante en esa oficina.\n(d)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del \n2 de agosto de 2011, salvo el párrafo (a)(1), que es \naplicable a partir del 12 de junio de 2014.\n", "Página 6 — Sección 10.3 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nSección 10.2 Definiciones.\n(a)\t Serán conforme se especifique en la presente \nparte, excepto que se disponga lo contrario en el texto:\n(1)\t Abogado se refiere a la persona que es \nmiembro de pleno derecho del colegio de abogados \ndel tribunal supremo de cualquier estado, territorio \no posesión de los Estados Unidos, lo que incluye un \nestado libre asociado o el Distrito de Columbia.\n(2)\t Contador público autorizado es aquella \npersona que está debidamente calificada para \nejercer en calidad de contador público autorizado \nen cualquier estado, territorio o posesión de los \nEstados Unidos, como un estado libre asociado o el \nDistrito de Columbia.\n(3)\t Comisionado se refiere al Comisionado de \nImpuestos Internos.\n(4)\t El ejercicio ante el Servicio de Impuestos \nInternos comprende todos los asuntos relativos \na una presentación ante tal organismo o ante sus \nfuncionarios o empleados en materia de los derechos, \nlos privilegios o las obligaciones de un contribuyente \nde conformidad con las leyes o los reglamentos que \nadministre el Servicio de Impuestos Internos. Dichas \npresentaciones incluyen, entre otras, la preparación \nde documentos; la presentación de documentos; el \nenvío de correspondencia y de comunicados con el \nServicio de Impuestos Internos; la prestación de un \nasesoramiento por escrito con respecto a cualquier \nentidad, transacción, plan o convenio, u otro plan o \nconvenio que pudiere posiblemente eludir o evadir \nimpuestos; y la representación de un cliente en \nconferencias, audiencias y reuniones.\n(5)\t Profesional en ejercicio es aquella persona \ndescrita en los párrafos (a), (b), (c), (d), (e) o (f) de la \nsección 10.3.\n(6)\t Una declaración de impuestos abarca \nuna declaración de impuestos enmendada y una \nreclamación de reembolso.\n(7)\t Servicio significa el Servicio de Impuestos \nInternos.\n(8)\t Preparador de declaraciones de impuestos \nhace referencia a la persona descrita conforme a \nla sección 7701(a)(36) del Código de Impuestos \nInternos y a la sección 301.7701-15 del título 26 del \nCódigo de Reglamentos Federales.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa sección aquí habida es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.3 Quién puede ejercer.\n(a)\t Abogados. Cualquier abogado que no esté, \nactualmente, suspendido ni inhabilitado para \nejercer ante el Servicio de Impuestos Internos puede \nproceder como tal presentando, a esta institución, \nuna declaración escrita en la que se indique que \nestá, actualmente, calificado como abogado y que \nestá autorizado a representar a la parte o a las partes. \nSin perjuicio de lo mencionado anteriormente, los \nabogados que no estén, actualmente, suspendidos \nni inhabilitados para ejercer ante el Servicio \nde Impuestos Internos no tienen la obligación \nde presentar declaración escrita alguna ante tal \norganismo con anterioridad a la prestación del \nasesoramiento por escrito de acuerdo con la \nsección 10.37, pero dicha prestación constituye un \nejercicio ante el Servicio de Impuestos Internos.\n(b)\t Contadores públicos autorizados. Cualquier \ncontador \npúblico \nautorizado \nque \nno \nesté, \nactualmente, suspendido ni inhabilitado para ejercer \nante el Servicio de Impuestos Internos puede hacerlo \npresentando, a este organismo, una declaración \nescrita en la que se disponga que está, actualmente, \ncalificado como contador público autorizado y que \nestá autorizado a representar a la parte o a las partes. \nSin perjuicio de lo mencionado anteriormente, \nlos contadores públicos autorizados que no estén, \nactualmente, suspendidos ni inhabilitados para \nejercer ante el Servicio de Impuestos Internos no \ntienen la obligación de presentar declaración escrita \nalguna ante tal organismo con anterioridad a la \nprestación del asesoramiento por escrito en virtud \nde la sección 10.37, pero tal prestación constituye \nun ejercicio ante el Servicio de Impuestos Internos.\n(c)\t Agentes registrados. Toda persona registrada \ncomo agente de conformidad con la parte aquí \nestablecida que no esté, actualmente, suspendida \nni inhabilitada para ejercer ante el Servicio de \nImpuestos Internos puede proceder de ese modo \nante esta institución.\n(d)\t Actuarios registrados.\n(1)\t Toda persona que se registre en calidad de \nactuaria ante el Consejo Común para la Inscripción \nde Actuarios conforme a la sección 1242 del \ntítulo 29 del Código de los Estados Unidos y que \nno esté, actualmente, suspendida ni inhabilitada \npara ejercer ante el Servicio de Impuestos Internos \npuede proceder como tal presentando, al Servicio de \nImpuestos Internos, una declaración escrita en la que \nse especifique que está, actualmente, calificada como \nactuaria registrada y que está autorizada a representar \na la parte o a las partes en cuyo nombre actúa.\n(2)\t El ejercicio en calidad de actuario registrado \nse limita a la representación de aquellas cuestiones \nque involucren las siguientes disposiciones legales \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.3 — Página 7\n Tabla de Contenido\ndel título 26 del Código de los Estados Unidos: las \nsecciones 401 (relacionada con la calificación de \nlos planes de los empleados), 403(a) (que guarda \nrelación con un plan de anualidad y su cumplimiento \ncon los requisitos de la sección 404(a)(2)), 404 \n(vinculada con la deducibilidad de las aportaciones \nde los empleadores), 405 (en torno a la calificación \nde los planes de compra de bonos), 412 (relativa a \nlos requisitos de financiación para ciertos planes de \nempleados), 413 (en materia de la aplicación de los \nrequisitos de calificación a los planes negociados \ncolectivamente y a los planes que conserven más de \nun empleado), 414 (en relación con las definiciones \ny las normas especiales sobre el área del plan del \nempleado), 419 (asociada con el tratamiento de los \nbeneficios de bienestar social financiados), 419A \n(que guarda relación con las cuentas de los activos \ncalificadas), 420 (vinculada con las transferencias de \nlos activos de pensión en exceso a las cuentas de salud \npara jubilados), 4971 (en materia de los impuestos \nsobre los artículos de uso y consumo pagaderos como \nconsecuencia de un déficit de financiación acumulado \nen virtud de la sección 412), 4972 (asociada con el \nimpuesto sobre las aportaciones no deducibles a los \nplanes de empleadores calificados), 4976 (relativa a \nlos impuestos respecto de los planes de beneficios de \nbienestar social financiados), 4980 (en relación con \nel impuesto sobre la reversión de los activos del plan \ncalificado al empleador), 6057 (acerca del registro \nanual de los planes), 6058 (sobre la información \nexigida en materia de ciertos planes de remuneración \ndiferida), 6059 (que guarda relación con el informe \nperiódico del actuario), 6652(e) (vinculada con \nel incumplimiento, por parte de los planes de \npensiones, de la presentación del registro anual y \ndemás notificaciones), 6652(f) (asociada con el \nincumplimiento de la presentación de la información \nexigida sobre ciertos planes de remuneración \ndiferida), 6692 (acerca del incumplimiento de la \npresentación del informe actuarial), 7805(b) (relativa \na la medida en la cual se aplicará una resolución \no una carta de determinación del Servicio de \nImpuestos Internos conforme a las disposiciones \nlegales aquí estipuladas sin efecto retroactivo); \ny la sección 1083 del título 29 del Código de los \nEstados Unidos (relacionada con la exención de los \nfondos para los planes no calificados).\n(3)\t Una persona que ejerza ante el Servicio de \nImpuestos Internos de conformidad con el párrafo (d)\n(1) de la presente sección se encuentra sujeta a \nlas disposiciones aquí establecidas de la misma \nmanera que los abogados, los contadores públicos \nautorizados, los agentes registrados, los agentes de \nplanes de jubilación registrados y los preparadores de \ndeclaraciones de impuestos registrados.\n(e)\t Agentes de planes de jubilación registrados: \n(1)\t Toda persona que esté registrada como \nagente de planes de jubilación de conformidad con \nla parte aquí establecida y que no esté, actualmente, \nsuspendida ni inhabilitada para ejercer ante el \nServicio de Impuestos Internos puede proceder de \nese modo ante el Servicio de Impuestos Internos.\n(2)\t El ejercicio como agente de planes de \njubilación registrado se limita a la representación de \ncuestiones relativas con los siguientes programas: el \nprograma Carta de Determinación para los Planes \nde los Empleados; el Sistema de Resolución para \nel Cumplimiento de los Planes para Empleados; \ny el programa Maestro, Prototipo y Remitente \ndel V\nolumen para los Planes de los Empleados. \nAsimismo, a los agentes de planes de jubilación \nregistrados, generalmente, se les permite representar \na los contribuyentes en materia de los formularios del \nServicio de Impuestos Internos según las series 5300 \ny 5500 que se presentan para los planes de jubilación \ny los patrocinadores del plan, pero no respecto de los \nformularios o anexos actuariales.\n(3)\t Toda persona que ejerza ante el Servicio \nde Impuestos Internos en virtud del párrafo (e)\n(1) de esta sección está sujeta a las disposiciones \naquí especificadas de la misma manera que los \nabogados, los contadores públicos autorizados, \nlos agentes registrados, los actuarios registrados \ny los preparadores de declaraciones de impuestos \nregistrados.\n(f)\tPreparadores de declaraciones de impuestos \nregistrados.\n(1)\t Toda persona a quien se designe para \nser preparadora de declaraciones de impuestos \nregistrada, de conformidad con la sección 10.4(c) de \nla presente, y que no esté, actualmente, suspendida ni \ninhabilitada para ejercer ante el Servicio de Impuestos \nInternos puede ejercer de ese modo ante el Servicio \nde Impuestos Internos.\n(2)\t El ejercicio en calidad de preparador de \ndeclaraciones de impuestos registrado se limita a \nla preparación y a la firma de las declaraciones de \nimpuestos y las reclamaciones de reembolso y otros \ndocumentos para su presentación ante el Servicio de \nImpuestos Internos. Un preparador de declaraciones \nde impuestos registrado puede preparar la totalidad o \nuna parte sustancial de una declaración de impuestos \no una reclamación de reembolso de impuestos. \nEl Servicio de Impuestos Internos determinará, \nmediante formularios, instrucciones o demás pautas \ncorrespondientes, las declaraciones de impuestos y \n", "Página 8 — Sección 10.4 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nlas reclamaciones de reembolso que un preparador \nde declaraciones de impuestos registrado puede \npreparar y firmar.\n(3)\t Un preparador de declaraciones de impuestos \nregistrado puede representar a los contribuyentes \nante los inspectores de impuestos, los representantes \nde atención al cliente o funcionarios y empleados \nsemejantes del Servicio de Impuestos Internos \n(incluido el Servicio del Defensor del Contribuyente) \ndurante una revisión si dicho preparador firmó \nla declaración de impuestos o la reclamación de \nreembolso para el año tributario o un período en \nrevisión. A menos que se disponga lo contrario por \nreglamento o notificación, este derecho no permite \nque dicha persona represente al contribuyente, \nindependientemente de las circunstancias que exijan la \nrepresentación, ante los funcionarios de apelaciones, \nlos funcionarios de cobro de impuestos, los abogados \no funcionarios o empleados semejantes del Servicio \nde Impuestos Internos o del Departamento del Tesoro. \nLa autorización de un preparador de declaraciones \nde impuestos registrado para ejercer conforme \na la presente tampoco comprende la facultad de \nprestar asesoramiento tributario a un cliente o a otra \npersona, salvo cuando sea necesario para preparar \nuna declaración de impuestos, una reclamación \nde reembolso o demás documentos que deban \npresentarse ante el Servicio de Impuestos Internos.\n(4)\t Una persona que ejerza ante el Servicio de \nImpuestos Internos de acuerdo con el párrafo (f)(1) \nde la sección aquí habida se encuentra sujeta a las \ndisposiciones aquí detalladas de la misma manera que \nlos abogados, los contadores públicos autorizados, \nlos agentes registrados, los agentes de planes de \njubilación registrados y los actuarios registrados.\n(g)\t Otros. La persona que califique conforme lo \ndispuesto en el párrafo de la sección 10.5(e) o de la \nsección 10.7 es elegible para ejercer ante el Servicio \nde Impuestos Internos en la medida prevista en \ndichas secciones.\n(h)\t Funcionarios y empleados del gobierno y \notros. Una persona que sea funcionaria o empleada \ndel poder ejecutivo, legislativo o judicial del \ngobierno de los Estados Unidos; un funcionario o \nempleado del Distrito de Columbia; un miembro \ndel Congreso; o bien un Comisionado Residente \nno puede ejercer ante el Servicio de Impuestos \nInternos si, a causa de dicho ejercicio, se violan las \nsecciones 203 o 205 del título 18 del Código de los \nEstados Unidos.\n(i)\t Funcionarios y empleados estatales. Ningún \nfuncionario o empleado de ningún estado, o \nsubdivisión de un estado, cuyos deberes exijan que \nse pronuncie sobre asuntos fiscales, los investigue \no se ocupe de ellos para dicho estado o subdivisión \npuede ejercer ante el Servicio de Impuestos \nInternos si dicho empleo pudiere revelar hechos o \ninformación aplicables a los asuntos de impuestos \nfederales.\n(j)\t Fecha de entrada en vigor o de aplicabilidad. \nLos párrafos (a), (b) y (g) de la presente sección \nson aplicables a partir del 12 de junio de 2014. Los \npárrafos del (c) al (f), el (h) y el (i) aquí establecidos \nson aplicables a partir del 2 de agosto de 2011.\nSección 10.4 Elegibilidad \npara \nser \nagente \nregistrado, agente de planes de jubilación \nregistrado o preparador de declaraciones de \nimpuestos registrado.\n(a)\t Inscripción como agente registrado con \nexamen. El Comisionado, o su delegado, otorgará \nla inscripción como agente registrado a un \nsolicitante de dieciocho años de edad o más que \ndemuestre una competencia especial en materia de \nasuntos tributarios con un examen por escrito que \nadministre el Servicio de Impuestos Internos o se \nadministre bajo su supervisión. Este solicitante debe \ndisponer de un número de identificación tributaria \ndel preparador remunerado actual o válido de otro \nmodo u otro número de identificación prescrito y \nno debe haber participado de ninguna conducta que \npudiere justificar la suspensión o la inhabilitación \nde un profesional en virtud de las disposiciones de \nla presente.\n(b)\t Inscripción como agente de planes de \njubilación registrado con examen. El Comisionado, \no su delegado, otorgará la inscripción como agente \nde planes de jubilación registrado a un solicitante \nde dieciocho años de edad o más que demuestre \nuna competencia especial en materia de planes de \njubilación calificados con un examen por escrito \nque administre el Servicio de Impuestos Internos o \nse administre bajo su supervisión. Este solicitante \ndebe disponer de número de identificación tributaria \ndel preparador remunerado actual o válido de otro \nmodo u otro número de identificación prescrito y no \ndebe haber manifestado una conducta que pudiere \njustificar la suspensión o la inhabilitación de un \nprofesional en virtud de las disposiciones de la \npresente.\n(c)\t Designación \ncomo \npreparador \nde \ndeclaraciones \nde \nimpuestos \nregistrado. \nEl \nComisionado, o su delegado, puede designar a \nuna persona de dieciocho años de edad o más \ncomo preparadora de declaraciones de impuestos \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.5 — Página 9\n Tabla de Contenido\nregistrada con la condición de que el solicitante en \ncuestión demuestre su competencia en materia de \nasuntos tributarios federales con un examen por \nescrito que administre el Servicio de Impuestos \nInternos o se administre bajo su supervisión. O \nbien, de otro modo, el solicitante debe cumplir \ncon las normas exigidas conforme a lo estipulado \npor el Servicio de Impuestos Internos, disponer de \nnúmero de identificación tributaria del preparador \nremunerado actual o válido de otro modo u otro \nnúmero de identificación prescrito y no debe haber \nmanifestado una conducta que pudiere justificar \nla suspensión o la inhabilitación de un profesional \nen virtud de las disposiciones de la parte aquí \nespecificada.\n(d)\t Inscripción de exempleados del Servicio de \nImpuestos Internos. El Comisionado, o su delegado, \npuede otorgar la inscripción como agente registrado \no agente de planes de jubilación registrado a \nun solicitante que, en virtud del servicio y de la \nexperiencia técnica provistos en el pasado en el \nServicio de Impuestos Internos, haya calificado \npara dicha inscripción y que no haya manifestado \nuna conducta que pudiere justificar la suspensión o \nla inhabilitación de un profesional de acuerdo con \nlas disposiciones de esta parte en las siguientes \ncircunstancias:\n(1)\t El \nexempleado \nsolicita \nla \ninscripción \nmediante un formulario del Servicio de Impuestos \nInternos y proporciona la información allí solicitada \ny toda otra información que guarde relación con \nla experiencia y la capacitación del solicitante que \npudiere ser pertinente.\n(2)\t La oficina correspondiente del Servicio de \nImpuestos Internos proporciona un informe detallado \nde la índole y de la clasificación de la labor del \nsolicitante mientras fue empleado del Servicio de \nImpuestos Internos y una recomendación sobre si \ndicho empleo califica al solicitante técnicamente o \nde otro modo para la autorización deseada.\n(3)\t La inscripción como agente registrado \nconforme al empleo anterior de un solicitante en el \nServicio de Impuestos Internos puede ser de alcance \nilimitado o puede limitarse a permitir la presentación \nde asuntos únicamente de la especialidad particular \no únicamente ante la unidad o división particular \ndel Servicio de Impuestos Internos para los cuales \nel empleo anterior del solicitante haya calificado al \nsolicitante. La inscripción como un agente de planes \nde jubilación registrado de conformidad al empleo \nanterior de un solicitante en el Servicio de Impuestos \nInternos se limitará a permitir la presentación de \nasuntos únicamente respecto de los asuntos de los \nplanes de jubilación calificados.\n(4)\t La solicitud de inscripción como agente \nregistrado o agente de planes de jubilación registrado \nsegún el empleo anterior de un solicitante en el \nServicio de Impuestos Internos debe hacerse en un \nplazo de tres años a partir de la fecha de finalización \nde dicho empleo.\n(5)\t Un solicitante de la inscripción como agente \nregistrado que solicite dicha inscripción sobre la base \nde un empleo anterior con el Servicio de Impuestos \nInternos debe haber tenido un mínimo de cinco años \nde empleo continuo con esta institución durante el \ncual el solicitante debe haber aplicado e interpretado, \nde forma habitual, las disposiciones del Código de \nImpuestos Internos y los reglamentos relativos con \nlos impuestos sobre el ingreso, el patrimonio, regalos, \nel empleo o los impuestos sobre artículos de uso y \nconsumo.\n(6)\t Un solicitante de la inscripción como agente \nde planes de jubilación registrado que solicite dicha \ninscripción sobre la base de un empleo anterior \ncon el Servicio de Impuestos Internos debe haber \ntenido un mínimo de cinco años de empleo continuo \ncon esta entidad durante el cual el solicitante debe \nhaber aplicado e interpretado, de forma habitual, las \ndisposiciones del Código de Impuestos Internos y los \nreglamentos relativos con los asuntos de los planes \nde jubilación calificados.\n(7)\t A los efectos de los párrafos (d)(5) y (6) \nde la presente sección, un total de 10 años o más \nde empleo en aquellos puestos que impliquen la \naplicación y la interpretación de las disposiciones del \nCódigo de Impuestos Internos, tres de los cuales, al \nmenos, se hubieren producido en un período de cinco \naños con anterioridad a la fecha de la solicitud, es el \nequivalente a cinco años de empleo continuo.\n(e)\t Personas físicas. La inscripción para ejercer \npuede otorgarse únicamente a las personas físicas.\n(f)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.5 Solicitud para ser agente registrado, \nagente de planes de jubilación registrado o \npreparador de declaraciones de impuestos \nregistrado.\n(a)\t Formulario; domicilio. Un solicitante que \nasuma como agente registrado, agente de planes de \njubilación registrado o preparador de declaraciones \nde impuestos registrado debe realizar su solicitud \nconforme se especifique en los formularios o según \nlos procedimientos establecidos y publicados por \n", "Página 10 — Sección 10.6 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nintermedio del Servicio de Impuestos Internos, lo \nque incluye la correcta cumplimentación de los \nformularios exigidos bajo juramento o afirmación. \nEl domicilio que figura en la solicitud será aquel \nconforme al cual se inscriba o se registre un \nsolicitante que cumpla con los requisitos y es la \ndirección a la cual se enviará toda la correspondencia \nsobre la inscripción o el registro.\n(b)\t Honorario. Puede cobrarse un honorario no \n\nreembolsable y razonable en concepto de cada \nsolicitud que se realice para ser agente registrado, \nagente de planes de jubilación registrado o preparador \nde declaraciones de impuestos registrado. Consulte \nla parte 300 del título 26 del Código de Reglamentos \nFederales.\n(c)\t Información adicional; examen. El Servicio de \nImpuestos Internos puede exigir que el solicitante, \ncomo condición para examinar una solicitud, presente \ninformación adicional y se someta a un examen \nescrito u oral bajo juramento o de otra manera. Previa \nsolicitud por escrito del solicitante, el Servicio de \nImpuestos Internos le brindará a este la oportunidad \nde pronunciarse sobre la solicitud.\n(d)\t Verificaciones de cumplimiento e idoneidad.\n(1)\t Como condición para examinar una solicitud, \nel Servicio de Impuestos Internos puede realizar una \nverificación de cumplimiento de impuestos federales \ny una verificación de idoneidad. La verificación del \ncumplimiento tributario se limitará a una consulta \nsobre la presentación, por parte del solicitante, de \ntodas las declaraciones de impuestos personales o \ncomerciales exigidas y sobre la falta de pago o la \nfalta de los convenios correspondientes, por parte del \nsolicitante, con el Servicio de Impuestos Internos para \nel pago de cualquier deuda de impuestos federales. La \nverificación de idoneidad se limitará a una consulta \nsobre la participación, por parte del solicitante, en \nalguna conducta que pudiere justificar la suspensión \no la inhabilitación de un profesional en virtud de \nlas disposiciones aquí establecidas en la fecha de \npresentación de la solicitud, incluido si el solicitante \nincurrió en una conducta de mala reputación \nconforme se especifica en la sección 10.51. La \nsolicitud será denegada únicamente si los resultados \nde la verificación de cumplimiento o de idoneidad \nson suficientes para determinar que el profesional \nen ejercicio incurrió en una conducta sujeta a las \nsanciones en virtud de las secciones 10.51 y 10.52.\n(2)\t Si el solicitante no aprueba la verificación de \ncumplimiento tributario o la verificación de idoneidad, \nno se le emitirá tarjeta o certificado de inscripción \no de registro algunos conforme a la sección 10.6(b) \nde la presente. Un solicitante al que, inicialmente, \nse le niegue la inscripción o el registro por no \nhaber aprobado una verificación de cumplimiento \ntributario puede volver a presentar una solicitud con \nposterioridad a la denegación inicial si este se pone al \ndía con sus obligaciones tributarias.\n(e)\t Reconocimiento provisorio. Al recibir una \nsolicitud debidamente formalizada, el Comisionado, \no el delegado, puede otorgarle al solicitante un \nreconocimiento provisorio para que ejerza en espera \nde una determinación sobre el otorgamiento de la \ncondición de agente registrado, agente planes de \njubilación registrado o preparador de declaraciones \nde \nimpuestos \nregistrado. \nEl \nreconocimiento \nprovisorio se otorgará únicamente en circunstancias \nparticulares y no se otorgará, de ningún modo, \nsi la solicitud no es regular a primera vista; si \nla información indicada en la solicitud, aunque \nsea verídica, no es suficiente para garantizar el \notorgamiento de la solicitud para el ejercicio; o bien \nsi el Comisionado, o el delegado, tiene información \nque indique que las declaraciones en la solicitud \nson falsas o que el solicitante no podría calificar, \nde otro modo, para ser agente registrado, agente \nde planes de jubilación registrado o preparador de \ndeclaraciones de impuestos registrado. La emisión \ndel reconocimiento provisorio no constituye ni una \ndesignación ni una determinación de elegibilidad \ncomo agente registrado, agente de planes de \njubilación registrado o preparador de declaraciones \nde impuestos registrado, y el reconocimiento \nprovisorio puede retirarse en cualquier momento.\n(f)\t Protesto de la denegación de una solicitud. \nSe informará al solicitante, por escrito, sobre los \nmotivos de la denegación de una solicitud. El \nsolicitante puede, en un plazo de 30 días posteriores \na la recepción de la notificación de denegación de \nla solicitud, presentar un protesto por escrito de la \ndenegación conforme lo disponga el Servicio de \nImpuestos Internos en los formularios, las guías o \ndemás pautas pertinentes. Un protesto en virtud de \nla sección aquí especificada no se rige conforme a \nla subparte D de la presente.\n(g)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a las solicitudes \nque se reciban a partir del 2 de agosto de 2011.\nSección 10.6 Plazo y renovación de la condición de \nagente registrado, agente de planes de jubilación \nregistrado o preparador de declaraciones de \nimpuestos registrado.\n(a)\t Plazo. A cada persona autorizada a ejercer \nante el Servicio de Impuestos Internos en calidad \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.6 — Página 11\n Tabla de Contenido\nde agente registrado, agente de planes jubilación \nregistrado o preparador de declaraciones de \nimpuestos registrado se le otorgará una inscripción \nactiva o una condición de registro con sujeción a la \nrenovación de la inscripción o del registro conforme \nlo dispuesto en la presente.\n(b)\t Tarjeta o certificado de inscripción o registro. \nEl Servicio de Impuestos Internos emitirá una tarjeta \no un certificado de inscripción o registro a cada \npersona que tenga aprobada la solicitud para ejercer \nante el Servicio de Impuestos Internos. La tarjeta \no el certificado serán válidos durante el período \nindicado en ellos. Un agente registrado, un agente \nde planes de jubilación registrado o un preparador \nde declaraciones de impuestos registrado no puede \nejercer ante el Servicio de Impuestos Internos si la \ntarjeta o el certificado no son actuales ni válidos. La \ntarjeta o el certificado son adicionales a cualquier \nnotificación que pudiere proporcionarse a cada \npersona que obtenga un número de identificación \ntributaria del preparador remunerado.\n(c)\t Cambio de domicilio. Un agente registrado, \nun agente de planes de jubilación registrado o \nun preparador de declaraciones de impuestos \nregistrado debe enviar una notificación de cualquier \ncambio de domicilio a la dirección que especifique \nel Servicio de Impuestos Internos en un plazo de \n60 días con posterioridad al cambio de domicilio. \nEsta notificación debe incluir el nombre del agente \nregistrado, del agente de planes de jubilación \nregistrado o del preparador de declaraciones de \nimpuestos registrado, el domicilio anterior, el nuevo \ndomicilio, los números de identificación tributaria \n(incluido número de identificación tributaria del \npreparador remunerado) y la fecha en que entró \nen vigor el cambio de domicilio. A menos que se \nenvíe esta notificación, el domicilio, a los efectos de \ncualquier correspondencia de la oficina del Servicio \nde Impuestos Internos responsable de administrar \nesta parte, será aquel que figure en la solicitud de \ninscripción o registro más reciente del profesional \nen ejercicio, o la solicitud de renovación de \ninscripción o registro. La notificación de cambio de \ndomicilio de un profesional en ejercicio de acuerdo \ncon la presente no constituirá un cambio del último \ndomicilio conocido del profesional en ejercicio a los \nefectos de la sección 6212 del Código de Impuestos \nInternos y sus reglamentos.\n(d)\t Renovación.\n(1)\t En general. Los agentes registrados, los \nagentes de planes de jubilación registrados y \nlos preparadores de declaraciones de impuestos \nregistrados deben renovar su condición ante el \nServicio de Impuestos Internos a fin de conservar \nla elegibilidad para ejercer ante el mencionado \norganismo. No recibir una notificación del Servicio \nde Impuestos Internos sobre el requisito de la \nrenovación no será un justificativo para que la \npersona no cumpla con este requisito.\n(2)\t Período \nde \nrenovación \npara \nagentes \nregistrados.\n(i) Todos los agentes registrados deben renovar \nsu número de identificación tributaria del preparador \nremunerado conforme se estipula en los formularios, \nlas instrucciones u otras pautas pertinentes.\n(ii) Los \nagentes \nregistrados \nque \ntengan \nun número de Seguro Social o un número de \nidentificación tributaria que termine en 0, 1, 2 o 3, \nsalvo las personas que hayan recibido su inscripción \ninicial después del 1 de noviembre de 2003, deben \nsolicitar la renovación entre el 1 de noviembre de \n2003 y el 31 de enero de 2004. La renovación entrará \nen vigor el 1 de abril de 2004.\n(iii) Los agentes registrados que tengan \nun número de Seguro Social o un número de \nidentificación tributaria que termine en 4, 5 o 6, salvo \nlas personas que hayan recibido su inscripción inicial \ndespués del 1 de noviembre de 2004, deben solicitar \nla renovación entre el 1 de noviembre de 2004 y el \n31 de enero de 2005. La renovación entrará en vigor \nel 1 de abril de 2005.\n(iv) Los agentes registrados que tengan \nun número de Seguro Social o un número de \nidentificación tributaria que termine en 7, 8 o 9, salvo \nlas personas que hayan recibido su inscripción inicial \ndespués del 1 de noviembre de 2005, deben solicitar \nla renovación entre el 1 de noviembre de 2005 y el \n31 de enero de 2006. La renovación entrará en vigor \nel 1 de abril de 2006.\n(v) A partir de ese momento, se exigirán las \nsolicitudes de renovación como agente registrado entre \nel 1 de noviembre y el 31 de enero de cada tercer año \nsubsiguiente, conforme se indica en el párrafo (d)(2)(i), \n(d)(2)(ii), o (d)(2)(iii) de la presente sección de acuerdo \ncon el último número del número de Seguro Social \no número de identificación tributaria de la persona. \nLas personas que reciban la inscripción inicial como \nagentes registrados después del 1 de noviembre y antes \ndel 2 de abril del período de renovación aplicable no \ntendrán que renovar su inscripción con anterioridad al \nprimer período de renovación completo posterior a la \nrecepción de su inscripción inicial.\n(3)\t Período de renovación para agentes de \nplanes de jubilación registrados.\n(i) Todos los agentes de planes de jubilación \nregistrados deben renovar su número de identificación \n", "Página 12 — Sección 10.6 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\ntributaria del preparador remunerado conforme \nlo disponga el Servicio de Impuestos Internos en \nlos formularios, las instrucciones u otras pautas \npertinentes.\n(ii) Los agentes de planes de jubilación \nregistrados deberán renovar su condición como tal \nentre el 1 de abril y el 30 de junio de cada tercer año \nposterior a su inscripción inicial.\n(4)\t Período de renovación para los preparadores \nde declaraciones de impuestos registrados. Los \npreparadores \nde \ndeclaraciones \nde \nimpuestos \nregistrados deben renovar su número de identificación \ntributaria del preparador remunerado y su condición \nde preparadores de declaraciones de impuestos \nregistrados de conformidad con que establezca el \nServicio de Impuestos Internos en los formularios, \nlas instrucciones o demás pautas pertinentes.\n(5)\t Notificación de la renovación. Después de \nla revisión y la aprobación, el Servicio de Impuestos \nInternos notificará la renovación a la persona y le \nemitirá una tarjeta o un certificado en que se acredite \nsu condición actual de agente registrado, agente \nde planes de jubilación registrado o preparador de \ndeclaraciones de impuestos registrado.\n(6)\t Honorario. Puede cobrarse un honorario \nno reembolsable y razonable en concepto de cada \nsolicitud de renovación que se presente. Consulte la \nparte 300 del título 26 del Código de Reglamentos \nFederales.\n(7)\t Formularios. Los formularios necesarios \npara la renovación se pueden obtener enviando una \nsolicitud por escrito al domicilio que especifique el \nServicio de Impuestos Internos o de otra fuente que \ndicha institución publique en el Boletín de Impuestos \nInternos (consulte la sección 601.601(d)(2)(ii)(b) del \ntítulo 26 del Código de Reglamentos Federales) y \nen la página web del Servicio de Impuestos Internos \n(www.irs.gov).\n(e)\t Condición para la renovación: la educación \ncontinua. A fin de calificar para la renovación como \nagente registrado, agente de planes de jubilación \nregistrado o preparador \nde declaraciones de impuestos \nregistrado, una persona debe certificar, de la manera \nque establezca el Servicio de Impuestos Internos, \nque ha cumplido con la cantidad exigida de horas de \neducación continua.\n(1)\t Definiciones. A los efectos de la presente \nsección:\n(i) Año de la inscripción abarca el período \ndesde 1 de enero al 31 de diciembre de cada año de \nun ciclo de la inscripción.\n(ii) Ciclo de la inscripción comprende los tres \naños de inscripción sucesivos que preceden a la fecha \nde entrada en vigor de la renovación.\n(iii) Año del registro hace referencia a cada \nperíodo de 12 meses en el que el preparador de \ndeclaraciones de impuestos registrado está autorizado \na ejercer ante el Servicio de Impuestos Internos.\n(iv) La fecha de entrada en vigor de la \nrenovación es el primer día del cuarto mes siguiente \nal cierre del período de renovación consignado en el \npárrafo (d) de la presente sección.\n(2)\t Para la inscripción renovada en calidad de \nagente registrado o agente de planes de jubilación \nregistrado:\n(i) Requisitos para el ciclo de la inscripción. \nDebe completarse un mínimo de 72 horas de créditos \npor estudios continuos, lo que incluye seis horas de \nética o conducta profesional, durante cada ciclo de la \ninscripción.\n(ii) Requisitos para el año de la inscripción. \nDebe completarse un mínimo de 16 horas de créditos \npor estudios continuos, incluidas dos horas de ética \no conducta profesional, durante cada año de la \ninscripción de un ciclo de la inscripción.\n(iii)\tInscripción durante el ciclo de la \ninscripción: \n(A)\t En general. Sujeto al párrafo (e)(2)(iii)\n(B) de la sección aquí dispuesta, una persona que \nreciba la inscripción inicial durante un ciclo de la \ninscripción debe completar dos horas de créditos por \nestudios continuos calificados por cada mes en el \nque esté registrada durante el ciclo de la inscripción. \nLa inscripción para cualquier parte de un mes se \nconsidera la inscripción de todo el mes.\n(B)\t Ética. Una persona que reciba la inscripción \ninicial durante un ciclo de la inscripción debe \ncompletar dos horas de ética o conducta profesional \npor cada año de la inscripción durante el ciclo de la \ninscripción. La inscripción para cualquier parte de un \naño de la inscripción se considera la inscripción de \ntodo el año.\n(3)\t Requisitos para la renovación en calidad de \npreparador de declaraciones de impuestos registrado. \nSe debe completar un mínimo de 15 horas de créditos \npor estudios continuos, incluidas dos horas de ética \no conducta profesional, tres horas de actualizaciones \nsobre la ley de impuestos federales y 10 horas de \ntemas de leyes de impuestos federales, durante cada \naño del registro.\n(f)\t Educación continua calificada:\n(1)\t General:\n(i) Agentes registrados. A los fines de calificar \npara la obtención de los créditos por estudios para ser \nagente registrado, un curso de aprendizaje debe:\n(A)\t ser un programa de educación continua \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.6 — Página 13\n Tabla de Contenido\ncalificada que pretenda mejorar el conocimiento \nprofesional en materia de los impuestos federales o de \nasuntos que guarden relación con estos (los programas \nque estén compuestos por temas actuales en materia \nde los impuestos federales o de asuntos vinculados \ncon estos, lo que incluye la contabilidad, el software \nde preparación de las declaraciones de impuestos, la \ntributación o la ética); y\n(B)\t ser un programa de educación continua \ncalificada que se corresponda con lo provisto \nconforme al Código de Impuestos Internos y según \nuna administración tributaria efectiva.\n(ii) Agentes de planes de jubilación registrados. \nA los efectos de calificar para la obtención de los \ncréditos por estudios continuos para ser agente \nde planes de jubilación registrado, un curso de \naprendizaje debe:\n(A)\t ser un programa de educación continua \ncalificada que apunte a mejorar el conocimiento \nprofesional respecto de asuntos sobre los planes de \njubilación calificados; y\n(B)\t ser un programa de educación continua \ncalificada que se corresponda con lo provisto \nconforme al Código de Impuestos Internos y según \nuna administración tributaria efectiva.\n(iii) Preparadores \nde \ndeclaraciones \nde \nimpuestos registrados. A fin de calificar para la \nobtención de los créditos por estudios continuos \npara ser preparador de declaraciones de impuestos \nregistrado, un curso de aprendizaje debe:\n(A)\t ser un programa de educación continua \ncalificada que pretenda mejorar el conocimiento \nprofesional en materia de los impuestos federales o de \nasuntos que guarden relación con ellos (los programas \nque estén compuestos por temas actuales en materia \nde los impuestos federales o de asuntos vinculados \ncon estos, lo que incluye la contabilidad, el software \nde preparación de las declaraciones de impuestos, la \ntributación o la ética); y\n(B)\t ser un programa de educación continua \ncalificada que se corresponda con lo provisto \nconforme al Código de Impuestos Internos y según \nuna administración tributaria efectiva.\n(2)\t Programas calificados:\n(i) Programas formales. Un programa formal \ncalifica como un programa de educación continua si:\n(A)\t es con asistencia obligatoria y otorga \ncertificados de asistencia;\n(B)\t lo imparte un instructor, un moderador de \ndebates o un orador calificados (en otras palabras, una \npersona cuyos antecedentes, capacitación, educación \ny experiencia sean pertinentes para enseñar o moderar \nun debate sobre el tema del programa en particular);\n(C)\t proporciona o exige un resumen escrito, \nun libro de texto o materiales educativos digitales \nadecuados; y\n(D)\t cumple con los requisitos previstos para \nun programa de educación continua calificada de \nconformidad con la sección 10.9.\n(ii) Programas con envío de correspondencia \no de estudio individual (incluidos los programas \ngrabados). Los programas de educación continua \ncalificada incluyen los programas con envío de \ncorrespondencia o de estudio individual que imparten \nlos proveedores de educación continua y que \ncompleta la persona registrada. Las horas de créditos \npermitidas para dichos programas se calcularán \nestableciendo una comparación con el cálculo de un \nseminario o un curso de créditos en una institución \neducativa acreditada. Estos programas califican como \nprogramas de educación continua únicamente si:\n(A)\t exigen el registro de los participantes por \nintermedio del proveedor de educación continua;\n(B)\t disponen de un sistema que evalúe la \nfinalización satisfactoria de los participantes (por \nejemplo, un examen escrito), incluida la emisión de \nun certificado de finalización por parte del proveedor \nde educación continua;\n(C)\t proporcionan un resumen escrito, un libro \nde texto o materiales educativos digitales adecuados; \ny\n(D)\t satisfacen los requisitos establecidos para \nun programa de educación continua calificada de \nacuerdo con la sección 10.9.\n(iii) Actuación en calidad de instructor, \nmoderador de debates u orador.\n(A)\t Se otorgará una hora de crédito por \nestudios continuos por cada hora lectiva que complete \nun instructor, un moderador de debates o un orador en \nun programa educativo que cumpla con los requisitos \nde educación continua del párrafo (f) de la presente \nsección.\n(B)\t Se otorgará un máximo de dos horas de \ncréditos por estudios continuos por el tiempo real para \nla preparación de las asignaturas por cada hora lectiva \nque complete un instructor, un moderador de debates \no un orador en dichos programas. Es responsabilidad \nde la persona que reclame dicho crédito mantener \nregistros para verificar el tiempo de la preparación.\n(C)\t El crédito máximo por estudios continuos \npara la enseñanza y la preparación no puede superar \nlas cuatro horas anuales para los preparadores de \ndeclaraciones de impuestos registrados y las seis horas \nanuales para los agentes registrados y los agentes de \nplanes de jubilación registrados.\n(D)\t Un instructor, un moderador de debates o \n", "Página 14 — Sección 10.6 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nun orador que realice más de una presentación sobre \nel mismo tema durante un ciclo de la inscripción o \nun año del registro recibirá créditos por estudios \ncontinuos únicamente por una de esas presentaciones \npara el ciclo de la inscripción o el año del registro.\n(3)\t Examen periódico. Los agentes registrados \ny los agentes de planes de jubilación registrados \npueden establecer la elegibilidad para la renovación \nde la inscripción para cualquier ciclo de la inscripción:\n(i) aprobando cada parte del examen de \ninscripción especial que se administra conforme a la \npresente parte durante un período de tres años con \nanterioridad a la renovación; y\n(ii) completando un mínimo de 16 horas de \neducación continua calificada durante el último año \nde un ciclo de la inscripción.\n(g)\t Cálculo del cursado de la educación continua.\n(1)\t Todos los programas de educación continua \nse calcularán por horas lectivas. El programa más \ncorto reconocido será de una hora lectiva.\n(2)\t Una hora lectiva equivale a 50 minutos de \nparticipación continua en un programa. El crédito se \notorga únicamente por una hora lectiva completa, que \nes de 50 minutos o de múltiplos de 50. Por ejemplo, \nun programa que dure más de 50 minutos, pero menos \nde 100, equivaldrá a una hora lectiva únicamente.\n(3)\t Los segmentos individuales en conferencias \ny convenciones continuas u otros similares se \nconsiderarán un programa total. Por ejemplo, dos \nsegmentos de 90 minutos (180 minutos) en una \nconferencia continua equivaldrán a tres horas lectivas.\n(4)\t Para los cursos universitarios o de enseñanza \nsuperior, cada crédito por hora semestral será igual a \n15 horas lectivas y un crédito por hora trimestral será \nigual a 10 horas lectivas.\n(h)\t Requisitos para el mantenimiento de los \nregistros.\n(1)\t Cada persona que solicite la renovación debe \nconservar, durante un período de cuatro años con \nposterioridad a la fecha de renovación, la información \nexigida respecto de las horas de créditos por estudios \ncontinuos calificados. Dicha información comprende:\n(i) el nombre de la organización patrocinadora;\n(ii) la ubicación del programa;\n(iii) el nombre del programa, el número del \nprograma calificado y la descripción del contenido;\n(iv) los resúmenes escritos, los planes de \nestudios del curso, el libro de texto y/o los materiales \ndigitales provistos o exigidos para el curso;\n(v) las fechas de asistencia;\n(vi) las horas de créditos logradas;\n(vii) el (los) nombre(s) del (de los) instructor(es), \nel (los) moderador(es) de debates o el (los) orador(es), \nsi corresponde; y\n(viii) el certificado de finalización y/o la \ndeclaración firmada de las horas de asistencia que \nse obtuvieron del proveedor de educación continua.\n(2)\t A los fines de recibir un crédito por estudios \ncontinuos por la actuación como instructor, \nmoderador de debates u orador, debe mantenerse la \nsiguiente información durante un período de cuatro \naños con posterioridad a la fecha de renovación:\n(i) el nombre de la organización patrocinadora;\n(ii) la ubicación del programa;\n(iii) el nombre del programa y una copia del \ncontenido;\n(iv) las fechas del programa; y\n(v) las horas de créditos logradas.\n(i)\t Dispensas.\n(1)\t Las dispensas de los requisitos de educación \ncontinua para un período determinado pueden \notorgarse por los siguientes motivos:\n(i) la salud, que imposibilitó que se cumplieran \nlos requisitos de educación continua;\n(ii) el servicio militar activo prolongado;\n(iii) no estar presente en los Estados Unidos \ndurante un período prolongado por razones de empleo \no demás motivos, con la condición de que la persona \nno ejerza ante el Servicio de Impuestos Internos \ndurante tal ausencia; y\n(iv) otros \nmotivos \npertinentes, \nque \nse \nconsiderarán caso por caso.\n(2)\t Debe \nadjuntarse \nla \ndocumentación \ncorrespondiente a una solicitud de la dispensa. Se \nexige que la persona proporcione toda documentación \no explicación adicional que se considere necesaria. \nEjemplos de documentación pertinente podrían ser \nun certificado médico u órdenes militares.\n(3)\t Una solicitud de la dispensa debe presentarse, \na más tardar, el último día del período de solicitud de \nla renovación.\n(4)\t Si no se aprueba una solicitud de la dispensa, la \npersona quedará en condición inactiva. Se le notificará \na la persona que la dispensa no se aprobó y que se le ha \ncolocado en una lista de agentes registrados, agentes \nde planes de jubilación registrados o preparadores de \ndeclaraciones de impuestos registrados inactivos.\n(5)\t Si no se aprueba la solicitud de la dispensa, \nla persona puede presentar un protesto conforme a \nlo que establezca el Servicio de Impuestos Internos \nen los formularios, las instrucciones u otras \npautas pertinentes. Un protesto que se presente de \nconformidad con la sección aquí consignada no se \nrige según la subparte D de la presente.\n(6)\t Si se aprueba una solicitud de la dispensa, se \nnotificará a la persona y se le emitirá una tarjeta o \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.6 — Página 15\n Tabla de Contenido\nun certificado en virtud de los cuales se acredite la \nrenovación.\n(7)\t Los que reciban las dispensas deben presentar \nsolicitudes oportunas para la renovación de la \ninscripción o el registro.\n(j)\t Incumplimiento. \n(1)\t El Servicio de Impuestos Internos determina \nel cumplimiento, por parte de una persona, de los \nrequisitos de la presente. Esta institución notificará a \nlas personas que no cumplan con los requisitos de la \neducación continua y de los honorarios de elegibilidad \npara la renovación. En virtud del aviso, se establecerá \nla base para la determinación del incumplimiento y \nse le dará a la persona la oportunidad de proporcionar \nla información solicitada por escrito sobre el asunto \nen cuestión en un plazo de 60 días a partir de la fecha \ndel aviso. Esta información se considerará al hacer \nuna determinación final en cuanto a la elegibilidad \npara la renovación. Se debe informar a la persona \nde los motivos de un rechazo de la renovación. La \npersona puede, en un plazo de 30 días posteriores \na la recepción de la notificación de rechazo de la \nrenovación, presentar un protesto por escrito sobre \ndicho rechazo conforme lo disponga el Servicio \nde Impuestos Internos en los formularios, las \ninstrucciones o demás pautas pertinentes. Un protesto \nen virtud de la sección aquí especificada no se rige \nconforme a la subparte D de la presente.\n(2)\t Los registros de educación continua de un \nagente registrado, un agente de planes jubilación \nregistrado o un preparador de declaraciones \nde impuestos registrado pueden revisarse para \ndeterminar el cumplimiento de los requisitos y \nlas normas de renovación según lo dispuesto en \nel párrafo (f) de esta sección. Como parte de esta \nrevisión, se le puede solicitar al agente registrado, \nal agente de planes de jubilación registrado o al \npreparador de declaraciones de impuestos registrado \nque proporcione, al Servicio de Impuestos Internos, \nlas copias de todos los registros de educación \ncontinua que deben mantenerse conforme a la parte \naquí especificada. Si el agente registrado, el agente \nde planes de jubilación registrado o el preparador de \ndeclaración de impuestos registrado no cumple con \nel mencionado requisito, es posible que se rechace \ncualquiera de las horas de educación continua \nlogradas.\n(3)\t Una persona que no haya presentado una \nsolicitud oportuna de la renovación, que no haya \nrespondido oportunamente a la notificación sobre el \nincumplimiento de los requisitos de la renovación \no que no haya cumplido con los requisitos de la \nelegibilidad para la renovación figurará en una \nlista de personas registradas inactivas. Durante este \nperíodo, la persona no será elegible para ejercer ante \nel Servicio de Impuestos Internos.\n(4)\t Las personas que figuren con condición \ninactiva y aquellas que no sean elegibles para ejercer \nante el Servicio de Impuestos Internos no pueden \ndeclarar ni insinuar que son elegibles para ejercer \nante el Servicio de Impuestos Internos ni usar los \ntérminos agente registrado, agente de planes de \njubilación registrado o preparador de declaración \nde impuestos registrado, las designaciones “EA” \n(agente registrado) o “ERPA” (agente de planes de \njubilación registrado) ni demás formas de referencia \na la elegibilidad para ejercer ante el Servicio de \nImpuestos Internos.\n(5)\t Una persona que figure con condición inactiva \npuede reintegrarse a la condición activa presentando \nuna solicitud de la renovación y demostrando pruebas \nde la finalización de todas las horas de educación \ncontinua exigidas para el ciclo de la inscripción o el \naño del registro. El crédito por estudios continuos \nconforme al presente párrafo (j)(5) no puede usarse \npara cumplir con los requisitos del ciclo de la \ninscripción o del año del registro en el que se haya \ncolocado, nuevamente, a la persona en la lista activa.\n(6)\t La persona que figure con condición inactiva \ndebe presentar una solicitud de la renovación y cumplir \ncon los requisitos para la renovación conforme se \nconsigna en la sección aquí habida en un plazo de \ntres años a partir de que haya empezado a figurar con \ntal condición. De lo contrario, se eliminará el nombre \nde la persona de la lista de condición inactiva, y se \npondrá fin a la condición de la persona como agente \nregistrado, agente de planes de jubilación registrado \no preparador de declaración de impuestos registrado. \nLa elegibilidad futura para la condición activa debe \nrestablecerse por el intermedio de la persona según lo \ndispuesto en esta sección.\n(7)\t La \ncondición \ninactiva \nno \nestá \ndisponible para una persona que sea objeto de un \nasunto disciplinario pendiente ante el Servicio de \nImpuestos Internos.\n(k)\t Condición de jubilación inactiva. Una persona \nque ya no ejerza ante el Servicio de Impuestos \nInternos puede solicitar figurar con condición de \njubilación inactiva en todo momento, y se procederá \na colocarla con esa condición. La persona no será \nelegible para ejercer ante el Servicio de Impuestos \nInternos. Una persona que figure con condición de \njubilación inactiva puede reintegrarse a la condición \nactiva presentando una solicitud de la renovación \ny demostrando pruebas de la finalización de las \nhoras de educación continua exigidas para el ciclo \n", "Página 16 — Sección 10.7 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nde la inscripción o el año del registro. La condición \nde jubilación inactiva no está disponible para las \npersonas que no sean elegibles para ejercer ante \nel Servicio de Impuestos Internos o aquellas que \nsean objeto de un asunto disciplinario pendiente \nconforme a la presente parte.\n(l)\t Renovación \ndurante \nuna \nsuspensión \no \ninhabilitación. Una persona que no sea elegible \npara ejercer ante el Servicio de Impuestos Internos \nen virtud de una acción disciplinaria de acuerdo con \nla parte aquí provista debe cumplir con los requisitos \npara la renovación de la inscripción o el registro con \nanterioridad a que se restablezca su elegibilidad.\n(m)\tActuarios registrados. La inscripción y \nla renovación de la inscripción de los actuarios \nautorizados para el ejercicio de conformidad con el \npárrafo (d) de la sección 10.3 se rigen con arreglo \na la reglamentación de la Comisión Conjunta \npara la Inscripción de Actuarios dispuesta en las \nsecciones 901.1 a la 901.72 del título 20 del Código \nde Reglamentos Federales.\n(n)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable para la inscripción \no el registro vigentes a partir del 2 de agosto de 2011.\nSección 10.7 Autorepresentación; participación \nen la fijación de normas; ejercicio limitado y \ncomparecencias especiales.\n(a)\t Autorepresentación. Las personas pueden \ncomparecer en su propio nombre ante el Servicio \nde Impuestos Internos con la condición de que \npresenten la identificación correspondiente.\n(b)\t Participación en la fijación de normas. Las \npersonas pueden participar en la fijación de normas \nconforme lo dispone la Ley de Procedimiento \nAdministrativo. Consulte la sección 553 del \ntítulo 5 del Código de los Estados Unidos.\n(c)\t Ejercicio limitado:\n(1)\t En general. Sujeto a las limitaciones del \npárrafo (c)(2) de esta sección, una persona que no sea \nprofesional de los impuestos puede representar a un \ncontribuyente ante el Servicio de Impuestos Internos \nen las circunstancias individualizadas en el presente \npárrafo (c)(1), incluso si el contribuyente no está \npresente, con la condición de que la persona presente \nla identificación correspondiente y una prueba de \nsu facultad para representar al contribuyente. Las \ncircunstancias especificadas en el presente párrafo (c)\n(1) son las siguientes:\n(i) Una persona puede representar a un \nmiembro de su familia inmediata.\n(ii) Un empleado regular a tiempo completo \nde un empleador individual puede representar al \nempleador.\n(iii) Un socio general o un empleado regular a \ntiempo completo de una sociedad colectiva pueden \nrepresentar a dicha sociedad.\n(iv) El funcionario de buena fe o el empleado \nregular a tiempo completo de una sociedad anónima \n(lo que incluye una empresa matriz, subsidiaria u \notra sociedad anónima afiliada), una asociación o \nun grupo organizado pueden representar a alguna de \nestas tres entidades.\n(v) Un empleado regular a tiempo completo de \nun fideicomiso, una administración judicial, una tutela \no un patrimonio puede representar al fideicomiso, a la \nadministración judicial, a la tutela o al patrimonio.\n(vi) Un funcionario o el empleado regular \nde una unidad, un organismo, o una autoridad \ngubernamental, en el curso de sus obligaciones \noficiales, puede representar a tales entidades.\n(vii) Cualquier persona puede representar a \notra o bien a una entidad que se encuentre fuera de \nlos Estados Unidos, ante el personal del Servicio \nde Impuestos Internos cuando dicha representación \ntambién se lleve a cabo fuera de los Estados Unidos.\n(2)\t Limitaciones.\n(i) La persona que se encuentre suspendida o \ninhabilitada para ejercer ante el Servicio de Impuestos \nInternos no puede realizar ejercicio limitado alguno \nante esta institución conforme al párrafo (c)(1) de la \nsección aquí habida.\n(ii) El Comisionado, o su delegado, puede, \nprevia \nnotificación \ny \noportunidad \npara \nuna \nconferencia, rechazarle la elegibilidad de realizar \nel ejercicio limitado ante Servicio de Impuestos \n\nInternos con arreglo al párrafo (c)(1) de la presente \nsección a cualquier persona que haya manifestado una \nconducta que justifique una sanción de conformidad \ncon la sección 10.50.\n(iii) Una \npersona \nque \nrepresente \na \nun \ncontribuyente, en virtud de las facultades conferidas \nconforme al párrafo (c)(1) de la presente sección, está \nsujeta, en la medida de su facultad, a tales normas \nde aplicabilidad general con respecto a las normas de \nconducta y a otros asuntos según lo que establezca el \nServicio de Impuestos Internos.\n(d)\t Comparecencias especiales. El Comisionado, \no su delegado, puede, con sujeción a las condiciones \nque se consideren pertinentes, autorizar a una persona \nque, de otro modo, no sea elegible para ejercer ante \nel Servicio de Impuestos Internos a que represente a \notra persona en un asunto en particular.\n(e)\t Fiduciarios. A los efectos de la presente, \nparte se considera que un fiduciario (por ejemplo, \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.9 — Página 17\n Tabla de Contenido\nun fideicomisario, síndico, tutor, representante \npersonal, administrador o albacea) es el contribuyente \n\ny no un representante del contribuyente.\n(f)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011. \nSección 10.8 Preparación de la declaración y \naplicación de las normas a otras personas.\n(a)\t Preparación de la totalidad o de una parte \nsustancial de una declaración de impuestos. Cualquier \npersona que, a los fines de la remuneración, prepare \no ayude con la preparación de la totalidad o de una \nparte sustancial de una declaración de impuestos o \nuna reclamación de reembolso debe disponer de un \nnúmero de identificación tributaria del preparador \nremunerado. Salvo que se lo especifique lo contrario \nen los formularios, las instrucciones u otras pautas \npertinentes, una persona debe ser abogada, contadora \npública autorizada, agente registrada o preparadora \nde declaraciones de impuestos registrada para obtener \nun número de identificación tributaria del preparador \nremunerado. Una persona que, a los efectos de la \nremuneración, prepare o ayude con la preparación de \nla totalidad o de una parte sustancial de una declaración \nde impuestos o una reclamación de reembolso se \nencuentra sujeta a los deberes y a las restricciones \nque guardan relación con el ejercicio dispuestos en la \nsubparte B, así como a las sanciones por violación de \nlos reglamentos estipulados en la subparte C.\n(b)\t Preparación de una declaración de impuestos \ny provisión de la información. Una persona puede, \na los fines de la remuneración, preparar o ayudar \ncon la preparación de una declaración de impuestos, \nreclamación de reembolso (con la condición de \nque esta prepare menos de una parte sustancial \nde la declaración de impuestos o reclamación de \nreembolso), comparecer como testigo para un \ncontribuyente ante el Servicio de Impuestos Internos \no proporcionar información a solicitud de tal entidad \no cualquiera de sus funcionarios o empleados.\n(c)\t Aplicación de las normas a otras personas. \nUna persona que, por remuneración, prepare o ayude \ncon la preparación de la totalidad o de una parte \nsustancial de un documento que guarde relación con \nla responsabilidad tributaria de un contribuyente \npara su presentación al Servicio de Impuestos \nInternos está sujeta a los deberes y a las restricciones \nvinculadas con el ejercicio conforme a la subparte B \ny a las sanciones por violación de los reglamentos \ncon arreglo a la subparte C. Sin embargo, a menos \nque sea un profesional en ejercicio, una persona no \npuede, para obtener una remuneración, preparar ni \nayudar con la preparación de la totalidad o de una \nparte sustancial de una declaración de impuestos \no una reclamación de reembolso ni firmar ninguna \nde estas dos últimas. A los efectos del presente \npárrafo, no se considera que una persona, conforme \nse individualiza en la sección 301.7701-15(f) del \ntítulo 26 del Código de Reglamentos Federales, \nhaya preparado la totalidad o una parte sustancial \ndel documento en función de dicha ayuda.\n(d)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011. \nSección 10.9 Proveedores \ny \nprogramas \nde \neducación continua.\n(a)\t Proveedores de educación continua:\n(1)\t En general. Los proveedores de educación \ncontinua son los responsables de presentar los \nprogramas de educación continua. Un proveedor de \neducación continua debe:\n(i) Ser una institución educativa acreditada.\n(ii) Tener el reconocimiento a los fines de la \neducación continua del organismo de autorización de \nun estado, territorio o posesión de los Estados Unidos, \ncomo un estado libre asociado o el Distrito de \nColumbia.\n(iii) Contar con el reconocimiento y la aprobación \nde una organización calificada como proveedor de \neducación continua para los temas que se especifican \nen la sección 10.6(f) de la parte aquí provista. El \nServicio de Impuestos Internos puede, a su criterio, \nidentificar una organización profesional, sociedad o \nentidad comercial que mantenga las normas mínimas \nde educación comparables a aquellas establecidas en \nla presente como una organización calificada para \nlos efectos aquí dispuestos en los formularios, las \ninstrucciones y demás pautas pertinentes; o\n(iv) Contar con el reconocimiento del Servicio \nde Impuestos Internos como una organización \nprofesional, sociedad, o empresa cuyos programas \nofrezcan oportunidades de educación profesional \ncontinua para los temas que se indican conforme a \nla sección 10.6(f) de la presente parte. El Servicio \nde Impuestos Internos, a su criterio, puede exigir \nque tales organizaciones profesionales, sociedades \no empresas presenten un acuerdo y/u obtengan su \naprobación para cada programa como un programa de \neducación continua calificado en los formularios, las \ninstrucciones o demás pautas pertinentes.\n(2)\t Números \npara \nlos \nproveedores \nde \neducación continua:\n", "Página 18 — Sección 10.9 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\n(i) En general. Se exige que un proveedor \nde educación continua obtenga un número de \nproveedor de educación continua y abone los cargos \nadministrativos aplicables.\n(ii) Renovación. Un proveedor de educación \ncontinua mantiene su condición como tal durante \nel ciclo del proveedor de educación continua al \nrenovar el número de proveedor de educación \ncontinua conforme se consigna en los formularios, las \ninstrucciones u otras pautas pertinentes y al abonar \nlos cargos administrativos aplicables.\n(3)\t Requisitos \npara \nlos \nprogramas \nde \neducación continua calificados. Un proveedor \nde educación continua debe asegurarse de que el \nprograma calificado de educación continua cumpla \ncon los siguientes requisitos:\n(i) Únicamente las personas calificadas en el \ntema pueden elaborar los programas;\n(ii) El tema del programa debe ser actual;\n(iii) Los instructores, los moderadores de \ndebates y los oradores deben estar calificados con \nrespecto al contenido del programa;\n(iv) Los programas deben incluir algunos \nmedios de evaluación del contenido técnico y la \npresentación por evaluar;\n(v) Deben \nconcederse \ncertificados \nde \nfinalización con un número del programa de \neducación continua calificado actual que haya emitido \nel Servicio de Impuestos Internos a los participantes \nque completen el programa satisfactoriamente; y \n(vi) El proveedor de educación continua debe \nmantener registros a fin de verificar a los participantes \nque hayan asistido y que hayan completado el \nprograma durante un período de cuatro años con \nposterioridad a la finalización del programa. En el \ncaso de las conferencias y las convenciones continuas \ny otros similares, deben mantenerse registros para \nverificar la finalización del programa y la asistencia \nde cada participante en cada segmento del programa.\n(4)\t Números del programa:\n(i) En general. Se exige que cada proveedor de \neducación continua obtenga un número del programa \ndel proveedor de educación continua y abone los \ncargos administrativos aplicables en concepto de \ncada programa ofrecido. Los números del programa \nse obtendrán de conformidad con lo indicado en \nlos formularios, las instrucciones u otras pautas \npertinentes. No obstante, a criterio del Servicio de \nImpuestos Internos, puede exigirse que un proveedor \nde educación continua demuestre que el programa \nestá creado para mejorar el conocimiento profesional \nsobre los impuestos federales o asuntos vinculados \ncon los impuestos federales (los programas que \ntraten temas actuales en materia de los impuestos \nfederales o asuntos relacionados con los impuestos \nfederales, entre los que se incluyen la contabilidad, \nel “software” de preparación de declaraciones de \nimpuestos, la tributación o la ética) y que cumple con \nlos requisitos estipulados en el párrafo (a)(2) de la \npresente sección con anterioridad a que se emita el \nnúmero del programa.\n(ii) Programas de actualización. Para los \nprogramas de actualización, puede usarse el mismo \nnúmero que para el programa sujeto a la actualización. \nUn programa de actualización es un programa en el \ncual se enseña sobre un cambio de la ley vigente \nque se produce en el plazo de un año a partir de la \noferta del programa de actualización. El programa \nde educación calificada sujeto a la actualización \ndebe haberse ofrecido en un plazo de dos años con \nanterioridad al cambio de la ley vigente.\n(iii) Cambio de la ley vigente. Un cambio de \nla ley vigente indica la fecha de entrada en vigor de \nla ley o del reglamento, o bien la fecha de ingreso \nde la decisión judicial, que constituye el objeto de la \nactualización.\n(b)\t Incumplimiento. El Servicio de Impuestos \nInternos determina el cumplimiento, por parte de un \nproveedor de educación continua, de los requisitos \nde la presente. El Servicio de Impuestos Internos \nnotificará a un proveedor de educación continua que \nno cumpla con los requisitos de esta parte. En virtud \ndel aviso, se establecerá la base para la determinación \ndel incumplimiento y se le dará al proveedor de \neducación continua la oportunidad de proporcionar \nla información solicitada por escrito sobre el asunto \nen un plazo de 60 días a partir de la fecha del aviso. \nEl proveedor de educación continua puede, en un \nplazo de 30 días a partir de la recepción del aviso \nde denegación, presentar un protesto por escrito \nconforme lo establezca el Servicio de Impuestos \nInternos en los formularios, las instrucciones o demás \npautas pertinentes. Un protesto en virtud de la sección \naquí especificada no se rige conforme a la subparte D \nde la presente.\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.22 — Página 19\n Tabla de Contenido\nSubparte B: Deberes y restricciones sobre el \nejercicio ante el Servicio de Impuestos Internos\nSección 10.20 Información \nque \ndebe \nproporcionarse.\n(a)\t Al Servicio de Impuestos Internos.\n(1)\t Un profesional en ejercicio debe, a solicitud \nlegítima y pertinente de un funcionario o empleado \ndebidamente facultado del Servicio de Impuestos \nInternos, presentar, sin demora, los registros o la \ninformación sobre cualquier asunto ante el Servicio \nde Impuestos Internos, a menos que el profesional \ncrea, de buena fe y sobre la base de justificaciones \nválidas, que los registros o la información son \nprivilegiados.\n(2)\t Cuando los registros o la información \nsolicitados no se encuentren en posesión del \nprofesional en ejercicio o de su cliente ni sujetos a \nellos, el profesional debe notificar, de inmediato, \nal funcionario o empleado solicitante del Servicio \nde Impuestos Internos y proporcionar cualquier \ninformación que tenga sobre la identidad de una \npersona que pudiere, según tal profesional, tener \nposesión o control de los registros o la información \nsolicitados. El profesional en ejercicio debe realizar \nindagaciones razonables de su cliente sobre la \nidentidad de alguna persona que pudiere tener \nposesión o control de los registros o la información \nsolicitados, pero dicho profesional no se ve obligado \na realizarlas con otras personas ni a verificar \nindependientemente cualquier información que haya \nproporcionado el cliente sobre identidad de estas.\n(3)\t Cuando un funcionario o empleado del \nServicio \nde \nImpuestos \nInternos \ndebidamente \nfacultado realiza una solicitud legítima y pertinente \nen relación con una indagación sobre una presunta \nviolación de la reglamentación consignada en la \nparte aquí provista, un profesional en ejercicio debe \nproporcionar cualquier información que tenga sobre \ndicha violación y testificar sobre tal información en \ncualquier tipo de procedimiento instituido conforme \na la presente, a menos que este considere, de buena \nfe y sobre la base de justificaciones válidas, que la \ninformación es privilegiada.\n(b)\t Interferencia con una solicitud legítima y \npertinente de los registros o de la información. \nUn profesional en ejercicio no puede interferir, ni \nintentarlo, en ningún intento legítimo y pertinente \ndel Servicio de Impuestos Internos, sus funcionarios \no empleados, de obtener cualquier registro o \ninformación, a menos que este primero crea, de \nbuena fe y sobre la base de justificaciones válidas, \nque los registros o la información son privilegiados.\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.21 Conocimiento de la omisión del \ncliente.\nUn profesional en ejercicio que, habiendo sido \ncontratado por un cliente respecto de un asunto \nadministrado por el intermedio del Servicio de \nImpuestos Internos, sepa que el cliente no ha cumplido \ncon las leyes tributarias de los Estados Unidos o ha \ncometido un error o una omisión en una declaración, \ndocumento, declaración jurada u otros que el cliente \nhaya presentado o ejecutado de conformidad con \nlas leyes tributarias de los Estados Unidos debe \ninformar al cliente, de inmediato, del hecho de tal \nincumplimiento, error u omisión. El profesional \ndebe informar al cliente de las consecuencias, según \nlo dispuesto en el Código y los reglamentos, de tal \nincumplimiento, error u omisión.\nSección 10.22 Diligencia a los fines de la exactitud.\n(a)\t En general. Un profesional en ejercicio debe \nejercer una debida diligencia:\n(1)\t al preparar o ayudar con la preparación, la \naprobación y la presentación de las declaraciones de \nimpuestos, los documentos, las declaraciones juradas \ny demás documentos que guarden relación con los \nasuntos del Servicio de Impuestos Internos;\n(2)\t al \ndeterminar \nla \nexactitud \nde \nlas \nrepresentaciones orales o escritas que haya realizado \nante el Departamento del Tesoro; y\n(3)\t al \ndeterminar \nla \nexactitud \nde \nlas representaciones orales o escritas que haya \nrealizado a los clientes con referencia a cualquier \nasunto administrado por intermedio del Servicio de \nImpuestos Internos.\n(b)\t Dependencia de terceros. Salvo por las \nmodificaciones conforme a las secciones 10.34 y \n10.37, se presumirá que un profesional en ejercicio \nhaya ejercido la debida diligencia a los fines de \nla presente sección si este se basa en el producto \ndel trabajo de otra persona y si el profesional tomó \nespecial cautela al contratar, supervisar, capacitar y \nevaluar a la persona, al tener en cuenta la naturaleza \nde la relación entre el profesional en ejercicio y la \npersona.\n", "Página 20 — Sección 10.25 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nEl párrafo (a) de la presente sección es aplicable \nel 26 de septiembre de 2007. El párrafo (b) de la \nsección aquí establecida es aplicable a partir del \n12 de junio de 2014.\nSección 10.23 Pronta resolución de los asuntos \npendientes.\nUn profesional en ejercicio no puede retrasar \ninjustificadamente la pronta resolución de un asunto \nante el Servicio de Impuestos Internos.\nSección 10.24 Dar o recibir asistencia de personas \ninhabilitadas o suspendidas y a exempleados del \nServicio de Impuestos Internos.\nUn profesional en ejercicio no puede, a sabiendas y \ndirecta o indirectamente:\n(a)\t Asistir o aceptar la asistencia de cualquier \npersona que se encuentre inhabilitada o suspendida \npara el ejercicio ante el Servicio de Impuestos \nInternos si la asistencia se relaciona con los asuntos \nque constituyan un ejercicio ante la mencionada \ninstitución.\n(b)\t Aceptar la asistencia de cualquier exempleado \ndel gobierno que provoque la violación de las \ndisposiciones de la sección 10.25 o demás leyes \nfederales.\nSección 10.25 Ejercicio de exempleados del \ngobierno, sus socios y asociados.\n(a)\t Definiciones. A los efectos de la presente \nsección:\n(1)\t Ayudar significa actuar de tal modo que se \nasesore, se proporcione información o se ayude a otra \npersona, directa o indirectamente.\n(2)\t Empleado del gobierno hace referencia a \nun funcionario o empleado de los Estados Unidos o \nde cualquiera de sus organismos, lo que incluye un \nempleado especial del gobierno conforme se indica \nen la sección 202(a) del título 18 del Código de los \nEstados Unidos, o del Distrito de Columbia, o de un \nestado, o un miembro del Congreso o de cualquier \nlegislatura estatal.\n(3)\t Miembro de una empresa significa un \nprofesional en ejercicio independiente o uno de los \nempleados o asociados de dicha empresa, o el socio, \naccionista, asociado, afiliado o empleado de una \nsociedad colectiva, un negocio en participación, una \nsociedad anónima, una asociación profesional u otra \nafiliación de dos o más profesionales en ejercicio que \nrepresenten a las partes no gubernamentales.\n(4)\t Asunto en particular que involucre a partes \nespecíficas se define en la sección 2637.201(c) del \ntítulo 5 del Código de Reglamentos Federales, o en \nlos reglamentos que los reemplazan relacionados \ncon la regulación posterior al empleo que emite la \nOficina de Ética del Gobierno de los Estados Unidos.\n(5)\t Norma incluye la reglamentación del Tesoro, \nya sea que esté emitida o en preparación para su \nemisión como avisos de propuestas de normativa \no como Decisiones del Tesoro, Resoluciones \nAdministrativas \nTributarias \ny \nProcedimientos \nAdministrativos Tributarios que se publican en \nel Boletín de Impuestos Internos (consulte la \nsección 601.601(d)(2)(ii)(b) del título 26 del Código \nde Reglamentos Federales).\n(b)\t Normas generales:\n(1)\t Ningún exempleado del gobierno puede, con \nposterioridad a su empleo en el gobierno, representar \na ningún tercero en los asuntos que administre el \nServicio de Impuestos Internos si la representación \nviola la sección 207 del título 18 del Código de los \nEstados Unidos o cualquier otra ley de los Estados \nUnidos.\n(2)\t Ningún exempleado del gobierno que haya \nparticipado personal y sustancialmente en un asunto \nen particular que involucre a partes específicas \npuede, con posterioridad a su empleo en el gobierno, \nrepresentar ni ayudar a sabiendas, en ese asunto en \nparticular, a ninguna persona que sea o haya sido una \nparte específica de ese asunto en particular.\n(3)\t Un exempleado del gobierno que, en el período \nde un año con anterioridad a la finalización del empleo \nen el gobierno, haya tenido la responsabilidad oficial \nde un asunto en particular que involucre a partes \nespecíficas no puede, en los dos años posteriores a la \nfinalización del empleo del gobierno, representar, en \nese asunto en particular, a ninguna persona que sea o \nhaya sido una parte específica de tal asunto.\n(4)\t Ningún exempleado del gobierno puede, en el \nplazo de un año a partir de la finalización de su empleo \nen el gobierno, comunicarse con ningún empleado \ndel Departamento del Tesoro ni comparecer ante \neste, con la intención de influenciarlo en relación con \nla publicación, el retiro, la enmienda, la modificación \no la interpretación de una norma en cuya elaboración \nhaya participado dicho exempleado, o para la \ncual, en el período de un año con anterioridad a la \nfinalización del empleo del gobierno, este haya \ntenido responsabilidad oficial. Sin embargo, en \nvirtud del presente párrafo (b)(4), no se impide que \nun exempleado se presente en su propio nombre o \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.27 — Página 21\n Tabla de Contenido\nrepresente a un contribuyente ante el Servicio de \nImpuestos Internos en relación con un asunto en \nparticular que involucre a partes específicas y que \nimplique la aplicación o la interpretación de una \nnorma con respecto a ese asunto en particular, con \nla condición de que la representación se condiga \ncon las otras disposiciones de la presente sección y \nque el exempleado no utilice ni divulgue ninguna \ninformación confidencial que haya obtenido durante \nla elaboración de la norma.\n(c)\t Representación empresarial —\n(1)\t Ningún miembro de una empresa de la cual \nsea miembro un exempleado del gobierno le puede \nrepresentar o ayudar, a sabiendas, a una persona que \nhaya sido o sea una parte específica de cualquier \nasunto en particular con respecto al cual se apliquen \nlas restricciones del párrafo (b)(2) de la presente \nsección al mencionado exempleado, en ese asunto \nen particular, a menos que la empresa desligue al \nexempleado de tal manera que se garantice que este \núltimo no pueda ayudar con la representación.\n(2)\t Al momento en que se exija desligar a un \nexempleado del gobierno en virtud del presente \npárrafo (c)(1), este y otro miembro de la empresa \nque actúe en nombre de esta deben realizar, bajo \njuramento, una declaración de conformidad a la \ncual se afirme el hecho de dicho desligamiento. En \nla declaración, debe identificarse, claramente, la \nempresa, al exempleado del gobierno y los asuntos \nparticulares que exijan el desligamiento. La empresa \ndebe conservar la declaración y, previa solicitud, debe \nentregarla a las oficinas del Servicio de Impuestos \nInternos que administran o hacen cumplir esta parte.\n(d)\t Representación pendiente. Las disposiciones \nde este reglamento regirán el ejercicio de los \nexempleados del gobierno, sus socios y asociados \nrespecto de la representación en los asuntos en \nparticular que involucren a partes específicas en \naquellos casos en los que la representación concreta \nhaya iniciado con anterioridad a la fecha de entrada \nen vigor de este reglamento.\n(e)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.26 Notarios.\nUn profesional en ejercicio no puede tomar acuses \nde \nrecibo, \nadministrar \njuramentos, \ncertificar \ndocumentos ni realizar demás actos oficiales en \ncalidad de notario público con respecto a los\nasuntos que administre el Servicio de Impuestos \nInternos y para los cuales se le haya empleado como \nletrado, abogado o agente, o en las que pudiere estar \ninteresado de alguna manera.\nSección 10.27 Honorarios.\n(a)\t En general. Un profesional en ejercicio no \npuede cobrar honorarios excesivos en concepto de \nlos asuntos ante el Servicio de Impuestos Internos.\n(b)\t Honorarios de contingencia:\n(1)\t Salvo lo dispuesto en los párrafos (b)(2), (3), \ny (4) de la sección aquí consignada, un profesional en \nejercicio no puede cobrar honorarios de contingencia \nen concepto de los servicios prestados respecto de un \nasunto ante el Servicio de Impuestos Internos.\n(2)\t Un profesional en ejercicio puede cobrar \nhonorarios de contingencia por los servicios prestados \npara la revisión o la impugnación de parte del Servicio \nde Impuestos Internos, respecto lo siguiente:\n(i) una declaración de impuestos original; o\n(ii) una declaración de impuestos enmendada o \nuna reclamación de reembolso o crédito en los casos \nen que una de estas se haya presentado en un plazo de \n120 días con posterioridad a que el contribuyente haya \nrecibido una notificación por escrito de la revisión \no una impugnación por escrito de la declaración de \nimpuestos original.\n(3)\t Un profesional en ejercicio puede cobrar \nhonorarios \nde contingencia en concepto de los servicios \nprestados respecto de una reclamación de reembolso \no crédito presentada únicamente en relación con la \ndeterminación de intereses o sanciones conforme a la \nley impuestas por el Servicio de Impuestos Internos.\n(4)\t Un \nprofesional \nen \nejercicio \npuede \ncobrar honorarios de contingencia por los servicios \nprestados en concepto de todo tipo de procedimiento \njudicial que surgiere conforme al Código de \nImpuestos Internos.\n(c)\t Definiciones. A los efectos de la presente \nsección:\n(1)\t Honorarios de contingencia comprenden \naquella tarifa que se basa, de forma total o parcial, \nen si una posición adoptada en una declaración de \nimpuestos u otra presentación evita la impugnación \ndel Servicio de Impuestos Internos o si se sostiene \nya sea por el intermedio de este o en un litigio. \nLos honorarios de contingencia comprenden una \ntarifa que se basa en un porcentaje del reembolso \ninformado en una declaración, que tiene como base \nun porcentaje de los impuestos ahorrados o que \ndepende, de otro modo, del resultado específico \nobtenido. Los honorarios de contingencia también \n", "Página 22 — Sección 10.29 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nabarcan convenios sobre los honorarios en virtud de \nlos cuales el profesional en ejercicio reembolsará al \ncliente la totalidad o una parte de los honorarios del \ncliente en caso de que una posición adoptada en una \ndeclaración de impuestos u otra presentación tenga \nla impugnación del Servicio de Impuestos Internos \no no se sostenga, ya sea de conformidad con un \nacuerdo de indemnización, una garantía, los derechos \nde rescisión o cualquier otro convenio con un efecto \nsimilar.\n(2)\t El asunto ante el Servicio de Impuestos \nInternos incluye la planificación y el asesoramiento \ntributario; la preparación o presentación, o la \nayuda con la preparación o presentación, de las \ndeclaraciones o las reclamaciones de reembolso \no crédito; y todos los asuntos relativos a una \npresentación ante el Servicio de Impuestos Internos \no ante sus funcionarios o empleados en materia de \nlos derechos, los privilegios o las obligaciones de \nun contribuyente de conformidad con las leyes o \nla reglamentación que administre la mencionada \nentidad. Dichas presentaciones incluyen, entre otras, \nla preparación y la presentación de documentos, el \nenvío de correspondencia y de comunicados con el \nServicio de Impuestos Internos; la prestación de un \nasesoramiento por escrito con respecto a cualquier \nentidad, transacción, plan o convenio, y representar \na un cliente en conferencias, audiencias y reuniones.\n(d)\t Fecha de entrada en vigor y aplicabilidad. La \npresente sección se aplica a los convenios sobre los \nhonorarios que se celebren con posterioridad al 26 de \nmarzo de 2008.\nSección 10.28 Devolución de los registros del \ncliente.\n(a)\t En general, un profesional en ejercicio debe, a \nsolicitud de un cliente, devolver rápidamente todos \ny cada uno de los registros del cliente que sean \nnecesarios para que este último cumpla con sus \nobligaciones tributarias federales. El profesional \nen ejercicio puede conservar las copias de los \nregistros que se hayan devuelto a un cliente. La \nexistencia de una disputa sobre los honorarios \ngeneralmente no exime al profesional en ejercicio \nde su responsabilidad conforme a la sección aquí \nestablecida. No obstante, si la ley estatal aplicable \npermite la conservación de los registros de un cliente \npor parte de un profesional en ejercicio en el caso \nde una disputa sobre los honorarios en concepto de \nlos servicios prestados, tal profesional únicamente \ndebe devolver los registros que deben adjuntarse a \nla declaración del contribuyente. Sin embargo, tal \nprofesional debe proporcionar, al cliente, un acceso \nrazonable para revisar y copiar cualquier registro \nadicional del cliente que este primero conserve \nsegún la ley estatal y que sea necesario para que \nel cliente cumpla con sus obligaciones tributarias \nfederales.\n(b)\t A los fines de la presente sección: Los \nregistros del cliente abarcan todos los documentos \no los materiales escritos o electrónicos que el \ncliente le haya proporcionado al profesional en \nejercicio o que este último haya obtenido en el \ntranscurso de su representación del cliente, y que \nhayan existido previo a la conservación por parte \ndel profesional en ejercicio. El término también \nincluye los materiales que se hayan preparado por \nel intermedio del cliente o de un tercero (lo que \nexcluye a los empleados o agentes del profesional \nen ejercicio) en todo momento y que se le hayan \nproporcionado al profesional en ejercicio respecto \ndel asunto de la representación. El término también \ncomprende todo tipo de declaración, reclamación \nde reembolso, anexo, declaración jurada, tasación \no demás documentos que haya preparado el \nprofesional en ejercicio, o su empleado o agente, \nque se haya presentado al cliente respecto de \nuna representación previa si tal documento es \nnecesario para que el contribuyente cumpla con \nsus obligaciones tributarias federales actuales. El \ntérmino no incluye ningún tipo de declaración, \nreclamación de reembolso, anexo, declaración \njurada, tasación o demás documentos que haya \npreparado el profesional en ejercicio o la empresa, \nlos empleados o los agentes del profesional si este \núltimo conserva dicho documento en espera que \nel cliente cumpla con su obligación contractual de \npagar comisiones con respecto a dicho documento.\nSección 10.29 Conflicto de intereses.\n(a)\t Salvo lo dispuesto conforme al párrafo (b) \nde la presente sección, un profesional en ejercicio \nno representará a ningún cliente ante el Servicio \nde Impuestos Internos si la representación implica \nun conflicto de intereses. Existe un conflicto de \nintereses si:\n(1)\t la representación de un cliente será \ndirectamente adversa a otro cliente; o\n(2)\t existe un riesgo significativo de que la \nrepresentación de uno o más clientes se vea limitada \nconsiderablemente a causa de las responsabilidades \ndel profesional en ejercicio hacia otro cliente, un \nexcliente o un tercero, o debido a un interés personal \ndel profesional.\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.30 — Página 23\n Tabla de Contenido\n(b)\t Sin perjuicios de la existencia de un conflicto \nde intereses con arreglo al párrafo (a) aquí \nespecificado, el profesional en ejercicio puede \nrepresentar a un cliente si:\n(1)\t dicho profesional considera razonablemente \nque podrá brindar una representación competente y \ndiligente a cada cliente afectado;\n(2)\t la representación no está prohibida por ley; y\n(3)\t cada \ncliente \nafectado \nrenuncia \nal conflicto de intereses y da su consentimiento \ninformado, el cual confirmará, por escrito, cada cliente \nafectado, en el momento en el que el profesional \nen ejercicio conozca la existencia del conflicto \nde intereses. La confirmación podrá realizarse en \nun plazo razonable después del consentimiento \ninformado, pero, en ningún caso, con posterioridad \na los 30 días.\n(c)\t El profesional en ejercicio debe conservar las \ncopias de los consentimientos por escrito durante, al \nmenos, 36 meses a partir de la fecha de conclusión \nde la representación de los clientes afectados, y los \nconsentimientos por escrito deben proporcionarse a \ncualquier funcionario o empleado del Servicio de \nImpuestos Internos que lo solicite.\n(d)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 26 de \nseptiembre de 2007.\nSección 10.30 Solicitación.\n(a)\t Restricciones para la publicidad y solicitación.\n(1)\t Un profesional en ejercicio no puede, respecto \nde todo tipo de asunto del Servicio de Impuestos \nInternos, de ninguna manera, usar o participar del \nuso de cualquier forma de comunicación pública o \nsolicitación privada que contenga una declaración \no una reclamación falsa, fraudulenta o coercitiva \no bien una declaración o una afirmación falaz o \nengañosa. Los agentes registrados, los agentes de \nplanes de jubilación registrados o los preparadores de \ndeclaraciones de impuestos registrados, al describir su \ndesignación profesional, no pueden utilizar el término \n“certificado” ni implicar una relación de empleador \ny empleado con el Servicio de Impuestos Internos. \nAlgunos ejemplos de descripciones aceptables para los \nagentes registrados son “registrado para representar \na los contribuyentes ante el Servicio de Impuestos \nInternos,” “registrado para ejercer ante el Servicio de \nImpuestos Internos” y “admitido para ejercer ante el \nServicio de Impuestos Internos”. Del mismo modo, \nalgunos ejemplos de descripciones aceptables para \nlos agentes de planes de jubilación registrados son \n“registrado para representar a los contribuyentes ante \n\nel Servicio de Impuestos Internos en calidad de agente \nde planes de jubilación” y “registrado para ejercer \nante el Servicio de Impuestos Internos en calidad \nde agente de planes de jubilación”. Un ejemplo de \nuna descripción aceptable para los preparadores de \ndeclaraciones de impuestos registrados es “designado \ncomo preparador de declaraciones de impuestos \nregistrado por intermedio del Servicio de Impuestos \nInternos”.\n(2)\t Un profesional en ejercicio no puede realizar, \ndirecta o indirectamente, una solicitación de empleo \nescrita u oral imprevista en materia de los asuntos \nrelacionados con el Servicio de Impuestos Internos \nsi, a causa de esta, se viola la ley estatal o federal u \notra norma aplicable. Por ejemplo, los abogados no \npueden realizar una solicitación que esté prohibida \nconforme a las normas de conducta aplicables a \ntodos los abogados en los estados en los que están \nlicenciados. Sin embargo, toda solicitación legítima \nque realice un profesional en ejercicio que sea elegible \npara ejercer ante el Servicio de Impuestos Internos \no que se realice en nombre de este debe identificar \nclaramente la solicitación como tal y, si corresponde, \nidentificar la fuente de la información utilizada para \nelegir al destinatario.\n(b)\t Información sobre los honorarios.\n(1)\t (i) Un profesional en ejercicio puede publicar \nla disponibilidad de una tabla de honorarios y difundir \nla siguiente información sobre los honorarios:\n(A)\t Los honorarios fijos en concepto de los \nservicios de rutina específicos.\n(B)\t Los honorarios por hora.\n(C)\t El rango de los honorarios en concepto de \nlos servicios particulares.\n(D)\t Los honorarios cobrados en concepto de \nuna consulta inicial.\n\t\n(ii) Cualquier declaración de información \nsobre los honorarios que guarde relación con los \nasuntos para los que se incurriere en costos debe \nincluir una declaración en virtud de la cual se dé \na conocer si los clientes se hacen cargo de dichos \ncostos.\n(2)\t Un profesional en ejercicio no puede cobrar \nmás que los honorarios publicados de conformidad \ncon el párrafo (b)(1) de la sección aquí habida \ndurante, al menos, 30 días naturales con posterioridad \na la última fecha en la que se haya publicado la tabla \nde honorarios.\n(c)\t Comunicación de la información sobre los \nhonorarios. La información sobre los honorarios puede \ncomunicarse en las listas profesionales, los directorios \ntelefónicos, los medios impresos, los correos postales \ny los correos electrónicos, los facsímiles, los folletos \n", "Página 24 — Sección 10.33 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nentregados personalmente, la radio, la televisión y \ndemás métodos. Sin embargo, el método elegido no \ndebe hacer que la comunicación sea falsa, engañosa \nni que viole la presente parte. Un profesional en \nejercicio no puede seguir insistiendo en comunicarse \ncon un posible cliente si este último le ha hecho saber \nque no desea que se le presten servicios. En el caso \nde la transmisión de radio y de televisión, esta debe \ngrabarse, y el profesional en ejercicio debe conservar \nuna grabación de la transmisión original. En el caso \nde las comunicaciones por correo postal directo y \nde comercio electrónico, el mencionado profesional \ndebe conservar una copia de la comunicación original, \njunto con una lista u otra descripción de las personas \na quienes se les haya enviado la comunicación \npor correo o con otro método de distribución. Tal \nprofesional debe conservar la copia durante un \nperíodo de, al menos, 36 meses a partir de la fecha de \nla última transmisión o del último uso.\n(d)\t Asociaciones inapropiadas. Un profesional en \nejercicio no puede, para los asuntos vinculados con \nel Servicio de Impuestos Internos, ayudar ni aceptar \nayuda de una persona o una entidad que, conforme \nal conocimiento del profesional, obtenga clientes o \nejerza de un modo que se prohíba de conformidad \ncon la presente sección.\n(e)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\n(Con la aprobación de la Oficina de Administración y \nPresupuesto con arreglo al número de control 1545-\n1726)\nSección 10.31 Negociación de los cheques del \ncontribuyente.\n(a)\t Un profesional en ejercicio no puede endosar \nni, de otro modo, negociar ningún cheque (lo que \nincluye dirigir o aceptar el pago por cualquier \nmedio, electrónico o de otro tipo, en una cuenta \nque posea o controle el mencionado profesional, o \nuna empresa u otra entidad con la cual dicho sujeto \nesté asociado) que el gobierno le haya emitido a un \ncliente respecto de una obligación tributaria federal.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 12 de \njunio de 2014.\nSección 10.32 Ejercicio del derecho.\nNo se interpretará que, conforme a los reglamentos \nde la presente parte, las personas que no sean \nmiembros del colegio de abogados tengan la facultad \nde ejercer el derecho.\nSección 10.33 Mejores prácticas para los asesores \ntributarios.\n(a)\t Mejores prácticas. Los asesores tributarios \ndeben proporcionar, a los clientes, una representación \nde la más alta calidad en relación con los asuntos \ntributarios federales adhiriéndose a las mejores \nprácticas en la prestación de asesoramiento y en \nla preparación o ayuda con la preparación de una \npresentación ante el Servicio de Impuestos Internos. \nAdemás del cumplimiento de las normas del ejercicio \ncontempladas en otros puntos de la presente parte, \nlas mejores prácticas incluyen lo siguiente:\n(1)\t Comunicarse claramente con el cliente sobre \nlos términos del contrato. Por ejemplo, el asesor \ndebe determinar los fines esperados del cliente para \nel asesoramiento y el uso del asesoramiento y debe \ntener un entendimiento claro, con el cliente, de la \nforma y del alcance del asesoramiento o la ayuda \nque se brindará.\n(2)\t Establecer los hechos, determinar los hechos \nque sean relevantes, evaluar la causa razonable de \ncualquier supuesto o representación, entablar una \nrelación entre la ley aplicable (incluidas las doctrinas \njudiciales que sean potencialmente aplicables) y los \nhechos pertinentes, y llegar a una conclusión que se \njustifique de conformidad con la ley y los hechos.\n(3)\t Asesorar al cliente sobre la importancia de \nlas conclusiones alcanzadas, lo que comprende, \npor ejemplo, si un contribuyente puede evitar las \nsanciones relativas a la exactitud según el Código de \nImpuestos Internos si un contribuyente se basa en el \nasesoramiento para actuar.\n(4)\t Actuar de forma justa y con integridad al \nmomento del ejercicio ante el Servicio de Impuestos \nInternos.\n(b)\t Procedimientos para asegurar las mejores \nprácticas para los asesores tributarios. Los asesores \ntributarios que estén a cargo de supervisar el ejercicio \nde una empresa de brindar asesoramiento sobre los \nasuntos tributarios federales o de preparar o bien \nayudar con la preparación de las presentaciones \nante el Servicio de Impuestos Internos deben \ntomar medidas razonables a los fines de garantizar \nque los procedimientos de la empresa para todos \nlos miembros, asociados y empleados sean de \nconformidad con las mejores prácticas establecidas \ncon arreglo al párrafo (a) de la presente sección.\n(c)\t Fecha de aplicabilidad. La presente sección \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.34 — Página 25\n Tabla de Contenido\nentra en vigor a partir del 20 de junio de 2005.\nSección 10.34 Normas sobre las declaraciones \nde impuestos y los documentos, las declaraciones \njuradas y demás documentos.\n(a)\t Declaraciones de impuestos.\n(1)\t Un profesional en ejercicio no puede, de \nforma deliberada, imprudente o por incompetencia \ngrave, realizar lo siguiente:\n(i) Firmar una declaración de impuestos o una \nreclamación de reembolso que sepa o que debería \nsaber razonablemente que contiene una posición que:\n(A)\t carezca de base razonable;\n(B)\t no sea razonable de acuerdo con lo provisto \nen la sección 6694(a)(2) del Código de Impuestos \nInternos (Código) (lo que incluye los reglamentos \nrelacionados y otras pautas publicadas); o bien \n(C)\t constituya un intento deliberado por \nparte del mencionado profesional de subestimar la \nresponsabilidad de los impuestos o una inobservancia \nimprudente o intencional de las normas o de los \nreglamentos por parte del profesional conforme \nse estipula en la sección 6694(b)(2) del Código \n(incluidos los reglamentos relacionados y demás \npautas publicadas).\n(ii) Asesorar a un cliente que adopte una \nposición sobre una declaración de impuestos o una \nreclamación de reembolso, o que prepare una parte de \nuna declaración de impuestos o de una reclamación de \nreembolso que contenga una posición, que:\n(A)\t carezca de base razonable;\n(B)\t no sea razonable conforme a lo estipulado \nen la sección 6694(a)(2) del Código (lo que abarca \n\nlos reglamentos relacionados y demás pautas \npublicadas); o bien\n(C)\t constituya un intento deliberado por \nparte del mencionado profesional de subestimar la \nresponsabilidad de los impuestos o una inobservancia \nimprudente o intencional de las normas o de los \nreglamentos por parte del profesional conforme \nse estipula en la sección 6694(b)(2) del Código \n(incluidos los reglamentos relacionados y demás \npautas publicadas).\n(2)\t Un patrón de conducta es un factor que se \ntendrá en cuenta para determinar si un profesional en \nejercicio actuó de manera intencional, imprudente o \npor incompetencia grave.\n(b)\t Documentos, declaraciones juradas y otros \narchivos:\n(1)\t Un profesional en ejercicio no puede asesorar \na un cliente que adopte una posición sobre un \ndocumento, declaración jurada u otro archivo que se \nhaya presentado al Servicio de Impuestos Internos, a \nmenos que la posición no sea infundada.\n(2)\t El profesional en ejercicio no puede \nasesorarle, a un cliente, que presente un documento, \nuna declaración jurada u otro archivo al Servicio de \nImpuestos Internos que:\n(i) tenga el objetivo de retrasar o impedir la \nadministración de las leyes de impuestos federales;\n(ii) sea infundada;\n(iii) contenga u omita información de una \nmanera que demuestre el incumplimiento intencional \nde una norma o de un reglamento, a menos que el \nprofesional en ejercicio también le asesore, al cliente, \nque presente un documento que demuestre una \nimpugnación de buena fe a la norma o al reglamento.\n(c)\t Asesoramiento a los clientes sobre posibles \nsanciones:\n(1)\t Un profesional en ejercicio debe informar \na un cliente de cualquier sanción que pudiere \nrazonablemente aplicarse al cliente respecto de lo \nsiguiente:\n(i) Una posición adoptada sobre una declaración \nde impuestos si: \n(A)\t el profesional asesoró al cliente con \nrespecto a la posición; o\n(B)\t el profesional preparó o firmó la \ndeclaración de impuestos; y\n(ii) cualquier documento, declaración jurada \nu otro archivo presentado al Servicio de Impuestos \nInternos.\n(2)\t El \nprofesional \nen \nejercicio \ntambién \ndebe informar al cliente de cualquier oportunidad de \nevitar tales sanciones mediante la divulgación, si es \npertinente, y de los requisitos para una divulgación \nadecuada.\n(3)\t El presente párrafo (c) se aplica incluso si el \nprofesional no está sujeto a una sanción conforme al \nCódigo de Impuestos Internos respecto de la posición \no del documento, la declaración jurada u otro archivo \npresentado.\n(d)\t Dependencia de la información que hayan \nproporcionado los clientes. Un profesional en \nejercicio que le asesore al cliente que debe tomar \nuna posición sobre una declaración de impuestos, \nun documento, una declaración jurada u otro archivo \npresentado al Servicio de Impuestos Internos, o \nque prepare o firme una declaración de impuestos \nen calidad de preparador, generalmente, puede \ndepender, de buena fe y sin verificación, de la \ninformación que haya proporcionado dicho cliente. \nSin embargo, el profesional en ejercicio no puede \nignorar las implicaciones de la información que se le \nhaya proporcionado o que conozca realmente y debe \n", "Página 26 — Sección 10.37 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nrealizar indagaciones razonables si la información \nproporcionada parece ser incorrecta, incoherente \nrespecto de un hecho importante u otra suposición \nfáctica, o bien, incompleta.\n(e)\t Fecha de entrada en vigor o de aplicabilidad. \nEl párrafo (a) de esta sección se aplica a las \ndeclaraciones o reclamaciones de reembolso \npresentadas, o al asesoramiento brindado, a partir \ndel 2 de agosto de 2011. Los párrafos del (b) al (d) \nde la sección aquí habida son aplicables a las \ndeclaraciones de impuestos, los documentos, las \ndeclaraciones juradas y otros archivos presentados \na partir del 26 de septiembre de 2007.\nSección 10.35 Competencia.\n(a)\t Un profesional en ejercicio debe poseer la \ncompetencia necesaria para ejercer ante el Servicio \nde Impuestos Internos. Para un ejercicio competente, \nse exige el nivel correspondiente de conocimientos, \nhabilidades, \nminuciosidades \ny \npreparaciones \nnecesarias para el asunto para el cual se contrate \nal profesional. Un profesional en ejercicio puede \nadquirir competencias en el asunto para el cual se \nle ha contratado mediante varios métodos, como \nconsultar con los expertos en el área en cuestión o \nestudiar la ley pertinente.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 12 de \njunio de 2014.\nSección 10.36 Procedimientos para garantizar el \ncumplimiento.\n(a)\t Cualquier persona que se encuentre sujeta a \nlas disposiciones de la presente y que tenga (o las \npersonas que tengan o compartan) la facultad y la \nresponsabilidad principales de supervisar el ejercicio \nde una empresa regida conforme a la parte aquí \nestablecida, incluida la disposición del asesoramiento \nsobre los asuntos de impuestos federales y la \npreparación de las declaraciones de impuestos, las \nreclamaciones de reembolso o demás documentos \npara su presentación al Servicio de Impuestos Internos, \ndebe tomar medidas razonables para garantizar que la \nempresa tenga vigentes los procedimientos adecuados \npara todos los miembros, asociados y empleados a \nlos fines de cumplir con las subpartes A, B y C de \nla presente parte, según corresponda. En ausencia de \nuna persona o personas que la empresa identifique \ncomo poseedoras de la facultad y la responsabilidad \nprincipales contempladas en este párrafo, el Servicio \nde Impuestos Internos puede identificar a una o más \npersonas que estén sujetas a las disposiciones aquí \nprovistas y que sean responsables del cumplimiento \nde los requisitos de la sección aquí especificada.\n(b)\t Cualquier persona que tenga (o las personas \nque tengan o compartan) la facultad principal \nconforme se individualiza en el presente párrafo (a) \nde esta sección estará sujeta a las medidas \ndisciplinarias por no cumplir con los requisitos de \nesta sección si: \n(1)\t la persona, mediante acción deliberada, \nimprudente o por incompetencia grave, no toma \nlas medidas razonables para garantizar que la \nempresa tenga los procedimientos adecuados \n\npara cumplir con la parte aquí provista, conforme \ncorresponda, y una o más personas que sean \nmiembros, asociadas o empleadas de la empresa \nestán, o han estado, involucradas en un patrón o un \nejercicio, en relación con su ejercicio con la empresa, \nde no cumplir con esta parte, según corresponda;\n(2)\t la persona, mediante acción deliberada, \nimprudente o por incompetencia grave, no toma las \nmedidas razonables para garantizar que se cumplan, \ndebidamente, los procedimientos vigentes de la \nempresa, y una o más personas que sean miembros, \nasociadas o empleadas de la empresa están, o han \nestado, involucradas en un patrón o un ejercicio, \nen relación con su ejercicio con la empresa, de no \ncumplir con esta parte, según corresponda; o\n(3)\t la persona sabe o podría saber que \nuna o más personas que sean miembros, asociadas \no empleadas de la empresa están, o han estado, \ninvolucradas en un patrón o un ejercicio, en relación \ncon su ejercicio con la empresa, que no cumple con \nla presente parte, según corresponda; y la persona, \nmediante actos deliberados, imprudentes o por \nincompetencia grave, no toma las medidas necesarias \npara subsanar el incumplimiento.\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 12 de \njunio de 2014.\nSección 10.37 Requisitos para el asesoramiento \npor escrito.\n(a)\t Requisitos.\n(1)\t Un profesional puede brindar asesoramiento \npor \nescrito \n(incluso \nmediante \ncomunicación \nelectrónica) sobre uno o más asuntos tributarios \nfederales con sujeción a los requisitos del párrafo (a)\n(2) de esta sección. Las presentaciones del gobierno \nsobre los asuntos de política general no se consideran \nasesoramiento por escrito sobre un asunto de \nimpuestos federales para los fines de la presente \n", "Circular 230 del Departamento del Tesoro\t\n\n — Página 27\n Tabla de Contenido\nsección. Las presentaciones de la educación continua \nproporcionadas a una audiencia únicamente con el \nobjeto de mejorar el conocimiento profesional de \nlos profesionales sobre asuntos tributarios federales \nno se consideran asesoramiento por escrito sobre un \nasunto tributario federal para los fines de la sección \naquí provista. La oración anterior no se aplica a \nlas presentaciones de mercadeo o de promoción de \ntransacciones.\n(2)\t El profesional en ejercicio debe:\n(i) basar el asesoramiento por escrito en \nsupuestos legales y fácticos que sean razonables (lo \nque incluye los supuestos sobre los eventos futuros);\n(ii) considerar razonablemente todos los hechos \ny todas las circunstancias pertinentes sobre las cuales \nsepa o pudiere saber razonablemente;\n(iii) realizar todos los esfuerzos razonables para \nidentificar y determinar los hechos pertinentes para el \nasesoramiento por escrito sobre cada asunto tributario \nfederal;\n(iv) no depender de las representaciones, las \ndeclaraciones, las determinaciones o los acuerdos \n(incluidas \nlas \nproyecciones, \nlos \npronósticos \nfinancieros o las tasaciones) del contribuyente o de \ncualquier otra persona si tal dependencia no fuere \nrazonable; \n(v) relacionar la ley y las facultades aplicables \ncon los hechos; y\n(vi) al evaluar un asunto tributario federal, no \ntener en cuenta la posibilidad de que una declaración \nde impuestos no vaya a auditarse o que un asunto no \nvaya a plantearse en la auditoría.\n(3)\t La dependencia de las representaciones, las \ndeclaraciones, las determinaciones o los acuerdos \nno es razonable si el profesional en ejercicio sabe \no podría saber razonablemente que una o más \nrepresentaciones o suposiciones en las que se basa \ncualquier representación son incorrectas, incompletas \no incoherentes.\n(b)\t Dependencia del asesoramiento de terceros. \nUn profesional en ejercicio únicamente puede \ndepender del asesoramiento de otra persona si tal \nasesoramiento fue razonable y la dependencia es de \nbuena fe al considerar todos los hechos y todas las \ncircunstancias. La dependencia no es razonable en \nlos siguientes casos:\n(1)\t el profesional en ejercicio sabe o podría saber \nrazonablemente que no debe depender de la opinión \nde la otra persona;\n(2)\t el profesional en ejercicio sabe o podría saber \nrazonablemente que la otra persona no es competente \no carece de la formación necesaria para brindar el \nasesoramiento; o\n(3)\t el \nprofesional \nsabe \no \npodría \nsaber \nrazonablemente que la otra persona tiene un conflicto \nde intereses a causa del cual se violan las normas \nestipuladas conforme a la presente parte.\n(c)\t Norma de revisión.\n(1)\t Al evaluar si un profesional que brinda \nasesoramiento por escrito sobre uno o más asuntos \ntributarios federales cumplió con los requisitos de \nla presente sección, el Comisionado, o su delegado, \naplicará una norma para los profesionales en \nejercicio razonable, para lo cual se considerarán \ntodos los hechos y todas las circunstancias, incluidos, \nentre otros, el alcance de la participación y el tipo \ny la especificidad del asesoramiento que solicite el \ncliente.\n(2)\t En el caso de una opinión de la cual el \nprofesional en ejercicio sepa o de la cual tenga motivos \npara saber que otra persona (o bien una persona que \nsea miembro, asociada o empleada de la empresa \ndel profesional) que no sea este profesional la usará \no se referirá a ella para promover, comercializar o \nrecomendar a uno o más contribuyentes una sociedad \nu otra entidad, un convenio o un plan de inversión, cuyo \npropósito significativo sea eludir o evadir cualquier \nimpuesto que imponga el Código de Impuestos \nInternos, el Comisionado, o su delegado, aplicará una \nnorma para los profesionales en ejercicio razonable, \npara lo cual se considerarán todos los hechos y todas \nlas circunstancias, con énfasis en el riesgo adicional \nque cause la falta de conocimiento del profesional \nen ejercicio sobre las circunstancias particulares \ndel contribuyente, al momento de determinar si un \nprofesional en ejercicio no ha cumplido con esta \nsección.\n(d)\t Asunto de impuestos federales. Un asunto de \nimpuestos federales, conforme se establece en la \nsección aquí habida, es aquel asunto que se vincule \ncon la aplicación o la interpretación de lo siguiente:\n(1)\t una disposición tributaria conforme se \nespecifica en la sección 6110(i)(1)(B) del Código de \nImpuestos Internos;\n(2)\t cualquier disposición de la ley que afecte \nlas obligaciones de una persona en virtud de las \nleyes de los impuestos internos y sus reglamentos, \nincluidos, entre otros, la responsabilidad de la persona \nde pagar los impuestos o la obligación de presentar \ndeclaraciones; o\n(3)\t cualquier otra ley o reglamento que \nadministre el Servicio de Impuestos Internos.\n(e)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable al asesoramiento \npor escrito que se brinde a partir del 12 de junio de \n2014.\nSección 10.37\n", "Página 28 — Sección 10.50 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nSección 10.38 Establecimiento de comités asesores.\n(a)\t Los comités asesores. Para promover y \nmantener la confianza del público en los asesores \ntributarios, el Servicio de Impuestos Internos está \nautorizado a establecer uno o más comités asesores \ncompuestos por, al menos, seis personas autorizadas \npara ejercer ante el Servicio de Impuestos Internos. \nLa membresía de un comité asesor debe equilibrarse \nentre quienes ejercen como abogados, contadores, \nagentes registrados, actuarios registrados, agentes \nde planes de jubilación registrados y preparadores \nde declaraciones de impuestos registrados. De \nconformidad con los procedimientos contemplados \nsegún el Servicio de Impuestos Internos, un comité \nasesor puede revisar y hacer recomendaciones \ngenerales sobre los ejercicios, los procedimientos \ny las políticas de las oficinas especificadas en la \nsección 10.1.\n(b)\t Fecha de entrada en vigor. La presente sección \nes aplicable a partir del 2 de agosto de 2011.\nSubparte C: Sanciones por la violación de los \nreglamentos\nSección 10.50 Sanciones.\n(a)\t Facultad \npara \ncensurar, \nsuspender \no \ninhabilitar. El Secretario del Tesoro, o su delegado, \ncon posterioridad al aviso y a la oportunidad de \nun procedimiento, puede censurar, suspender o \ninhabilitar a una persona para el ejercicio ante el \nServicio de Impuestos Internos si se demuestra que \nesta no es competente ni tiene buena reputación (en \nel sentido dispuesto en la sección 10.51), no cumple \ncon los reglamentos de esta subparte (en virtud de \nlas normas de conducta prohibidas dispuestas en la \nsección 10.52) o bien, con la intención de estafar, \nintencionalmente y a sabiendas, engaña o amenaza \na un cliente o posible cliente. La censura es una \nreprimenda pública.\n(b)\t Facultad para descalificar. El Secretario del \nTesoro, o su delegado, con posterioridad al debido \naviso y de la oportunidad de una audiencia, puede \ndescalificar a un tasador a causa de una violación de \nestas normas conforme se apliquen a los tasadores.\n(1)\t Si se descalifica a un tasador de acuerdo \ncon la presente subparte C, a este se le prohíbe \npresentar pruebas o un testimonio en cualquier \nprocedimiento administrativo del Departamento del \nTesoro o del Servicio de Impuestos Internos, salvo \nque tal Servicio lo autorice a proceder de tal modo \nconforme a la sección 10.81 y hasta que esto ocurra, \nindependientemente de si las pruebas o el testimonio \npudieren pertenecer a una tasación realizada con \nanterioridad o posterioridad a la fecha de entrada en \nvigor de la descalificación.\n(2)\t Todo tipo de tasación que realice un tasador \ndescalificado a partir de la fecha de entrada en vigor de \nla descalificación no tendrá ningún efecto probatorio \nen los procedimientos administrativos ante el \nDepartamento del Tesoro o el Servicio de Impuestos \nInternos. Una tasación que, de otro modo, no pueda \nadmitirse como prueba con arreglo a la presente \nsección podrá admitirse como prueba únicamente \ncon el objeto de determinar la dependencia, en buena \nfe, del contribuyente de dicha tasación.\n(c)\t Facultad para imponer multas monetarias:\n(1)\t En general.\n(i) El Secretario del Tesoro, o su delegado, tras \nun aviso y la oportunidad de un procedimiento, puede \nimponer una multa monetaria a un profesional en \nejercicio que manifieste conductas que estén sujetas \na una sanción de conformidad con el párrafo (a) de \nla presente sección.\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.51 — Página 29\n Tabla de Contenido\n(ii) Si el profesional en ejercicio individualizado \nen el párrafo (c)(1)(i) de la sección aquí dispuesta \nactuaba en nombre de un empleador o de empresas \no demás entidades en relación con la conducta \nque hubiere dado lugar a la mencionada multa, el \nSecretario del Tesoro, o su delegado, puede imponer \nuna multa monetaria al empleador, a la empresa o a la \nentidad si cualquiera de estos sabía, o razonablemente \ndebería haber sabido, sobre tal conducta.\n(2)\t Monto de la sanción. El monto de la \nsanción no superará el ingreso bruto que surja (o que \npudiere surgir) de la conducta que le hubiere dado \nlugar a la sanción.\n(3)\t Coordinación \ncon \notras \nsanciones. \nCon sujeción al párrafo (c)(2) de la presente sección:\n(i) Toda sanción monetaria que se imponga \na un profesional en ejercicio conforme al presente \npárrafo (c) puede imponerse aparte de una suspensión, \nuna inhabilitación o una censura o en lugar de estas \ny puede imponerse aparte de una sanción impuesta a \nun empleador, una empresa u otra entidad de acuerdo \ncon el párrafo (c)(1)(ii) de esta sección.\n(ii) Una sanción monetaria que se imponga \na un empleador, una empresa u otra entidad puede \naplicarse aparte de las sanciones impuestas en virtud \ndel párrafo (c)(1)(i) de la presente sección o en lugar \nde dichas sanciones.\n(d)\t Facultad para aceptar el consentimiento del \nprofesional en ejercicio de la sanción. El Servicio \nde Impuestos Internos puede aceptar la oferta de \nconsentimiento de un profesional en ejercicio de \nrecibir una sanción conforme a la sección 10.50 en \nlugar de instituir o continuar un procedimiento de \nacuerdo con lo dispuesto en la sección 10.60(a).\n(e)\t Sanciones por imponerse. Las sanciones \nimpuestas de conformidad con la presente sección \ntendrán en cuenta todos los hechos y todas las \ncircunstancias pertinentes.\n(f)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable para la conducta \nque se manifieste a partir del 2 de agosto de 2011, \ncon excepción de los párrafos (a), (b)(2), y (e), que \nse aplican para la conducta que se manifieste a partir \ndel 26 de septiembre de 2007, y el párrafo (c), que se \naplica para la conducta prohibida que se manifieste \ncon posterioridad al 22 de octubre de 2004.\nSección 10.51 Incompetencia y conducta de mala \nreputación.\n(a)\t Incompetencia y conducta de mala reputación. \nLa incompetencia y la conducta de mala reputación \na causa de las cuales puede sancionarse a un \nprofesional en ejercicio en virtud de la sección 10.50 \nincluye, entre otros, lo siguiente: \n(1)\t Una condena por cualquier delito penal \nconforme a las leyes de impuestos federales.\n(2)\t Una condena por cualquier delito penal que \nimplique deshonestidad o abuso de la confianza.\n(3)\t Una \ncondena \npor \ncualquier \ndelito \npenal grave de conformidad con la ley estatal o \nfederal por el cual la conducta en cuestión impide \nque el profesional en ejercicio sea apto para ejercer \nante el Servicio de Impuestos Internos.\n(4)\t Dar información falsa o engañosa, o participar, \nde alguna manera, en la entrega de información \nfalsa o engañosa al Departamento del Tesoro o \ncualquiera de sus funcionarios o empleados, o a \ncualquier tribunal autorizado para determinar asuntos \nde impuestos federales, en relación con cualquier \nasunto pendiente o que pudiere estar pendiente ante \nellos, teniendo conocimiento de que la información \nes falsa o engañosa. Los hechos u otros asuntos \ncontenidos en los testimonios, las declaraciones \nde impuestos federales, los estados financieros, las \nsolicitudes de inscripción, las declaraciones juradas, \nlas declaraciones y cualquier otro documento o \ndeclaración, ya sea escrito u oral, forman parte del \ntérmino “información”.\n(5)\t La \nsolicitación \nde \nempleo, \nconforme \nse prohíba en virtud de la sección 10.30, el uso de \nrepresentaciones falsas o engañosas mediante las \ncuales se pretenda engañar a un cliente o posible \ncliente a los fines de obtener un empleo o insinuar \nque el profesional puede obtener, de manera indebida, \nuna consideración o acción especial del Servicio de \nImpuestos Internos o cualquiera de sus funcionarios \no empleados.\n(6)\t No hacer, intencionalmente, una declaración \nde impuestos federales en violación de las leyes de \nimpuestos federales o, intencionalmente, evadir, \nintentar evadir o participar, de alguna manera, de \nla evasión o el intento de evasión de cualquier \ndeterminación o pago de un impuesto federal.\n(7)\t Ayudar, \nasesorar, \nalentar, \nintencionalmente, a un cliente o posible cliente \na que viole, o sugerirle que viole, cualquier ley de \nimpuestos federales, o asesorar o sugerir, a sabiendas, \na un cliente o posible cliente sobre un plan ilícito para \nevadir los impuestos federales o los pagos que de allí \nse desprendan.\n(8)\t La \napropiación \nindebida, \no \nla \nfalta \nde remisión adecuada y puntual, de los fondos que \nse reciban de los clientes a los fines de un pago de \nimpuestos u otras obligaciones que se adeude a los \nEstados Unidos.\n", "Página 30 — Sección 10.52 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\n(9)\t Intentar directa o indirectamente influenciar, \nu ofrecer o aceptar el intento de influenciar, la acción \noficial de cualquier funcionario o empleado del \nServicio de Impuestos Internos mediante el uso de \namenazas, acusaciones falsas, coacción o coerción, \nmediante el ofrecimiento de cualquier incentivo \nespecial o promesa de una ventaja o mediante la \nconcesión de un obsequio, favor u objeto de valor.\n(10)\tLa inhabilitación o la suspensión del ejercicio \nen calidad de abogado, contador público autorizado, \ncontador público o actuario por intermedio de la \nautoridad debidamente constituida de un estado, \nterritorio o posesión de los Estados Unidos, incluidos \nlos estados libres asociados, o el Distrito de Columbia, \ncualquier tribunal federal de registro o cualquier \nagencia, organismo o junta federal.\n(11)\tA sabiendas, ayudar e incitar a otra persona \na ejercer ante el Servicio de Impuestos Internos \ndurante un período de suspensión, inhabilitación o \ninelegibilidad de esa otra persona.\n(12)\tUna conducta despectiva en relación con el \nejercicio ante el Servicio de Impuestos Internos, lo \nque incluye el lenguaje ofensivo, hacer acusaciones \no declaraciones falsas sabiendo que son falsas, o bien \ncircular o publicar asuntos maliciosos o difamatorios.\n(13)\tDar una falsa opinión, a sabiendas, de modo \nimprudente o por incompetencia grave, lo que \nabarca una opinión que sea engañosa por intención o \nimprudencia, o participar en un patrón de proporcionar \nopiniones incompetentes sobre las preguntas que \nsurjan en virtud de las leyes de impuestos federales. \nLas opiniones falsas especificadas conforme al \npresente párrafo (a)(13) incluyen aquellas que reflejen \no resulten de una declaración errónea de hecho o de \nderecho que se conozca, de una afirmación de posición \nque se sepa que no está justificada de acuerdo con la ley \nexistente, de asesorar o ayudar con una conducta que \nse sepa que sea ilícita o fraudulenta, de ocultar asuntos \nque la ley exija que deban revelarse, o de ignorar, a \nsabiendas, información que indique que los hechos \nrelevantes expresados en la opinión o el ofrecimiento \nde material son falsos o engañosos. A los efectos \ndel párrafo (a)(13) aquí consignado, la conducta \nimprudente es una omisión o tergiversación altamente \nirrazonable que involucra una desviación extrema de \nlas normas de cuidado ordinario que un profesional \nen ejercicio debe respetar dadas las circunstancias. \nUn patrón de conducta es un factor que se tendrá en \ncuenta para determinar si un profesional en ejercicio \nactuó, a sabiendas, de forma imprudente o por \nincompetencia grave. La incompetencia grave hace \nreferencia a una conducta que refleje una indiferencia \ngrave, una preparación que sea muy inadecuada dadas \nlas circunstancias y un incumplimiento constante de \nlas obligaciones con el cliente.\n(14)\tNo firmar, de forma deliberada, una \ndeclaración de impuestos que haya preparado el \nprofesional en ejercicio en aquellos casos en que \nsu firma se exija conforme a las leyes de impuestos \nfederales, a menos que el incumplimiento se deba \na una causa razonable y no a una negligencia \nintencional.\n(15)\tDivulgar \nintencionalmente \no \nusar, \nde \notra manera, una declaración de impuestos o una \ninformación de la declaración de impuestos de un \nmodo que no esté autorizado en virtud del Código de \nImpuestos Internos, que vaya en contra de la orden \nde un tribunal de jurisdicción competente, o en contra \nde la orden de un juez de derecho administrativo en \nun procedimiento instituido de conformidad con la \nsección 10.60.\n(16)\tNo presentar, de forma deliberada, por \nmedios magnéticos o electrónicos, una declaración \nde impuestos que haya preparado el profesional \nen ejercicio en aquellos casos en los que este deba \nproceder como tal conforme a las leyes de impuestos \nfederales, a menos que el incumplimiento se deba a una \ncausa razonable y no a una negligencia intencional.\n(17)\tPreparar, de modo intencional, la totalidad \no una parte sustancial, o firmar, una declaración de \nimpuestos o una reclamación de reembolso cuando \nel profesional en ejercicio no posea un número de \nidentificación tributaria del preparador remunerado \nactual o válido de otro modo u otro número de \nidentificación prescrito.\n(18)\tRepresentar, \nintencionalmente, \na \nun \ncontribuyente ante un funcionario o empleado del \nServicio de Impuestos Internos, a menos que el \nprofesional esté autorizado para hacerlo de conformidad \ncon la presente parte.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.52 Violaciones sujetas a sanciones.\n(a)\t Un profesional en ejercicio puede recibir una \nsanción de acuerdo con la sección 10.50 si este:\n(1)\t viola, de forma deliberada, cualquier aspecto \nde los reglamentos (que no sea la sección 10.33) que \nse contemplan en la parte aquí provista; o\n(2)\t viola, imprudentemente o por incompetencia \ngrave (conforme se dispone en la sección 10.51(a)\n(13)), las secciones 10.34, 10.35, 10.36 o 10.37.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a la conducta que \nse manifieste a partir del 26 de septiembre de 2007.\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.61 — Página 31\n Tabla de Contenido\nSección 10.53 Recepción de la información sobre \nel profesional en ejercicio.\n(a)\t Funcionario o empleado del Servicio de \nImpuestos Internos. Si un funcionario o empleado \ndel Servicio de Impuestos Internos tiene motivos \npara creer que un profesional ha violado alguna \ndisposición de la presente parte, presentará, de \ninmediato, un informe escrito de la presunta \nviolación. En el informe, se explicarán los hechos \ny los motivos sobre los cuales se basa la opinión \ndel funcionario o empleado, y este debe enviarse a \nlas oficinas del Servicio de Impuestos Internos que \nestén a cargo de administrar o hacer cumplir esta \nparte.\n(b)\t Otras personas. Una persona que no sea \nfuncionaria o empleada del Servicio de Impuestos \nInternos y que tenga información sobre la violación \nde una disposición de la presente parte puede \nrealizar un informe oral o escrito de la presunta \nviolación y enviarlo a las oficinas del Servicio de \nImpuestos Internos que estén a cargo de administrar \no hacer cumplir esta parte o cualquier funcionario \no empleado de la mencionada institución. Si el \ninforme se realiza y se envía a un funcionario o \nempleado del Servicio de Impuestos Internos, este \nhará un informe por escrito de la presunta violación \ny lo enviará a las oficinas del Servicio de Impuestos \nInternos que estén a cargo de administrar o hacer \ncumplir esta parte.\n(c)\t Destrucciones de los informes. No se \nconservará ningún informe que se realice con arreglo \nal párrafo (a) o (b) de la sección aquí estipulada, \na menos que conservar el informe esté permitido \nsegún el programa de control de registros aplicable \nconforme lo apruebe la Administración Nacional de \nArchivos y Registros y según se encuentre designado \nen el Manual de Impuestos Internos. Los informes \ndeben destruirse tan pronto como sea posible según \nel programa de control de registros aplicable.\n(d)\t Efecto en los procedimientos de conformidad \ncon la subparte D. La destrucción de un informe no \ninhabilitará ningún procedimiento de acuerdo con la \nsubparte D de la presente parte, pero imposibilitará \nel uso de una copia del informe en un procedimiento \nen virtud de la subparte D aquí establecida.\n(e)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSubparte D: \nNormas \naplicables \na \nlos \nprocedimientos disciplinarios\nSección 10.60 Institución del procedimiento.\n(a)\t En los casos en los que se determine que \nun profesional en ejercicio (o un empleador, una \nempresa u otra entidad, si corresponde) ha violado \nuna disposición de las leyes que rigen el ejercicio ante \nel Servicio de Impuestos Internos o los reglamentos \nde esta parte, puede reprenderse al profesional o, \nde acuerdo con la sección 10.62, este puede quedar \nsujeto a un procedimiento de sanciones conforme se \nindica en la sección 10.50.\n(b)\t En aquellos casos en los que se haya impuesto \nuna sanción contra un tasador en virtud del Código \nde Impuestos Internos, y el funcionario o empleado \ncorrespondiente en una oficina establecida para \nhacer cumplir esta parte determina que dicho \ntasador ha actuado de modo intencional, imprudente \no por incompetencia grave respecto de la conducta \nproscrita, puede reprenderse al tasador o, de \nacuerdo con la sección 10.62, este puede quedar \nsujeto a un procedimiento de descalificación. Un \nprocedimiento de descalificación de un tasador se \ninstituye mediante la presentación de una queja, \ncuyo contenido se indica de forma más detallada en \nla sección 10.62.\n(c)\t Salvo por lo dispuesto en la sección 10.82, no \nse instituirá procedimiento alguno con arreglo a la \npresente sección, a menos que se haya informado al \ndemandado propuesto, previamente y por escrito, de \nla ley, los hechos y la conducta que justifiquen dicha \nacción y que se le haya otorgado la oportunidad de \ndisputar los hechos, afirmar los hechos adicionales \ny formular los argumentos (lo que incluye una \nexplicación o una descripción de las circunstancias \natenuantes).\n(d)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.61 Conferencias.\n(a)\t En general. El Comisionado, o su delegado, \npuede consultar con un profesional en ejercicio, \nun empleador, una empresa u otra entidad, o un \ntasador sobre las alegaciones de mala conducta, \nindependientemente de que se haya instituido un \nprocedimiento. Si la conferencia da como resultado \nuna estipulación en relación con un procedimiento \nen curso en el que el profesional en ejercicio, el \nempleador, la empresa u otra entidad, o un tasador \n", "Página 32 — Sección 10.63 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nsea el demandado, cualquiera de las partes del \nprocedimiento puede ingresar la estipulación en el \nregistro. \n(b)\t Sanción voluntaria:\n(1)\t En general. En lugar de que se instituya \no se continúe un procedimiento de acuerdo con \nla sección 10.60(a), un profesional en ejercicio o \nun tasador (o un empleador, una empresa o bien \nuna entidad, si corresponde) puede ofrecer un \nconsentimiento para que se le sancione conforme a \nla sección 10.50.\n(2)\t Discreción, \naceptación \no \nrechazo. \nEl \nComisionado, o su delegado, puede aceptar o \nrechazar la oferta contemplada en el párrafo (b)(1) \nde esta sección. Cuando la decisión sea rechazar la \noferta, el aviso por escrito sobre el rechazo puede \nindicar que la oferta dispuesta en el párrafo (b)(1) de \nla sección aquí habida podría aceptarse si contuviera \ntérminos diferentes. El Comisionado, o su delegado, \ntiene la discreción de aceptar o rechazar una oferta \nque se haya revisado y enviado en respuesta al \nrechazo o puede contraofertar y actuar sobre cualquier \ncontraoferta aceptada.\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.62 Contenidos de una queja.\n(a)\t Cargos. En una queja, se debe nombrar al \ndemandado, proporcionar una descripción clara y \nconcisa de los hechos y de la ley que constituyan \nla base del procedimiento e incluir la firma de un \nrepresentante autorizado del Servicio de Impuestos \nInternos según la sección 10.69(a)(1). Una queja es \nsuficiente si informa, de forma justa, al demandado \nde los cargos presentados para que este pueda \npreparar una defensa.\n(b)\t Especificación de la sanción. En la queja, \ndebe especificarse la sanción solicitada contra el \nprofesional en ejercicio o el tasador. Si la sanción \nsolicitada es una suspensión, debe especificarse la \nduración de la suspensión solicitada.\n(c)\t Solicitud \nde \nuna \ncontestación. \nDeberá \nnotificarse al demandado, en la queja o en un \ndocumento aparte que esté adjunto a la queja, del \ntiempo que tiene para contestar la queja, que no podrá \nser inferior a los 30 días a partir de la fecha de la \nnotificación de la queja, del nombre y del domicilio \ndel juez del Derecho Administrativo ante quien se \ndebe presentar la contestación, del nombre y del \ndomicilio de la persona que represente al Servicio \nde Impuestos Internos a quien se deba enviar una \ncopia de la contestación, y que puede determinarse \nuna decisión en rebeldía contra el demandado en \ncaso de que la contestación no se presente como \ncorresponde.\n(d)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.63 Notificación \nde \nuna \nqueja; \nnotificación de otros documentos; notificación de \nlas pruebas que justifiquen la queja; presentación \nde documentos.\n(a)\t Notificación de una queja.\n(1)\t En general. La queja o una copia de la queja \ndebe enviarse al demandado del modo indicado en \nlos párrafos (a)(2) o (3) de la presente sección.\n(2)\t Notificación por correo certificado o de \nprimera clase.\n(i) La notificación de la queja puede hacerse al \ndemandado enviando la queja por correo certificado \nal último domicilio conocido (conforme se determina \nen la sección 6212 del Código de Impuestos Internos \ny los reglamentos correspondientes) del demandado. \nEn aquellos casos en los que la notificación sea por \ncorreo certificado, el acuse de recibo de la oficina de \ncorreos debidamente firmado por el demandado será \nla prueba de la notificación.\n(ii) Si el demandado no reclama ni acepta el \ncorreo certificado, o si este se devuelve sin entregar, \npuede enviarse la notificación al demandado \nenviándole la queja por correo postal de primera \nclase. La notificación con este método se considerará \ncompleta en el momento del envío, con la condición \nde que la queja esté dirigida al demandado a su último \ndomicilio conocido, conforme se estipula en la \nsección 6212 del Código de Impuestos Internos y los \nreglamentos correspondientes.\n(3)\t Notificación que no sea por correo certificado \nni de primera clase.\n(i) La notificación de la queja puede entregarse \nal demandado mediante un servicio de entrega \nprivado designado de acuerdo con la sección 7502(f) \ndel Código de Impuestos Internos al último domicilio \nconocido (de conformidad con lo provisto en la \nsección 6212 del Código de Impuestos Internos y en \nlos reglamentos correspondientes) del demandado. \nLa notificación con este método se considerará \ncompleta, con la condición de que la queja esté \ndirigida al demandado a su último domicilio \nconocido, conforme se consigna en la sección 6212 \ndel Código de Impuestos Internos y los reglamentos \ncorrespondientes.\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.64 — Página 33\n Tabla de Contenido\n(ii) La notificación de la queja puede hacerse \nen persona o dejando la queja en la oficina o el lugar \nde trabajo del demandado. La notificación con este \nmétodo se considerará completa, y la prueba de la \nnotificación será una declaración escrita, jurada o \nconfirmada por la persona que haya enviado la queja, \nen la cual se identificará la forma de la notificación, \ncomo el destinatario, la relación del destinatario \ncon el demandado, el lugar, la fecha y la hora de la \nnotificación.\n(iii) La notificación puede realizarse por \ncualquier otro medio que acepte el demandado. La \nprueba de la notificación será una declaración escrita, \njurada o confirmada por la persona que haya enviado \nla queja, en la cual se identificará la forma de la \nnotificación, como el destinatario, la relación del \ndestinatario con el demandado, el lugar, la fecha y la \nhora de la notificación.\n(4)\t A \nlos \nefectos \nde \nla \nsección \naquí \ndispuesta, por demandado se entiende el profesional \nen ejercicio, el empleador, la empresa u otra entidad, o \nbien el tasador que se nombre en la queja o cualquier \notra persona que tenga la facultad de aceptar el correo \npostal en nombre de las mencionadas personas.\n(b)\t Notificación de documentos que no sean \nquejas. Todo otro documento que no sea una queja \npuede enviarse al demandado o a su representante \nautorizado de conformidad con la sección 10.69(a)\n(2) mediante:\n(1)\t un correo de primera clase al último \ndomicilio conocido (conforme se determina en la \nsección 6212 del Código de Impuestos Internos y los \nreglamentos correspondientes) del demandado o de \nsu representante autorizado;\n(2)\t un servicio de entrega privado designado \nde acuerdo con la sección 7502(f) del Código de \nImpuestos Internos al último domicilio conocido \n(de conformidad con lo provisto en la sección 6212 \ndel Código de Impuestos Internos y en los \nreglamentos correspondientes) del demandado o de \nsu representante autorizado; o bien\n(3)\t en virtud de lo dispuesto en los párrafos (a)\n(3)(ii) y (a)(3)(iii) de la presente sección.\n(c)\t Notificación de documentos al Servicio de \nImpuestos Internos. Siempre que se requiera o \nse permita enviar un documento al Servicio de \nImpuestos Internos en relación con un procedimiento \nde conformidad con la parte aquí habida, dicho \ndocumento se enviará al representante autorizado de \nla mencionada institución según la sección 10.69(a)\n(1) al domicilio designado en la queja o a un \ndomicilio dispuesto en un aviso de comparecencia. \nSi no se designa domicilio alguno en la queja ni se \nlo dispone en dicho aviso, la notificación se enviará \na las oficinas establecidas para hacer cumplir la \npresente parte de conformidad con las facultades \nde la sección 10.1, Internal Revenue Service, 1111 \nConstitution Avenue, NW, Washington, DC 20224.\n(d)\t Notificación de pruebas que justifiquen \nuna queja. En un plazo de 10 días a partir de la \nnotificación de la queja, deben enviarse copias de las \npruebas que justifiquen tal queja al demandado de \ncualquiera de formas consignadas en los párrafos (a)\n(2) y (3) de esta sección.\n(e)\t Presentación de los documentos. Siempre \nque se requiera o se permita la presentación de un \ndocumento respecto de un procedimiento conforme \na la presente parte, el documento original, más una \ncopia adicional, debe presentarse ante el juez del \nDerecho Administrativo al domicilio especificado \nen la queja o a un domicilio que indique, de \notro modo, dicho juez. Todos los documentos \npresentados en relación con un procedimiento \nde acuerdo con la parte aquí establecida deben \nenviarse a la contraparte, a menos que el juez del \nDerecho Administrativo disponga lo contrario. \nDebe adjuntarse un certificado en el que esto se \ndemuestre al documento original que se presente a \ndicho juez.\n(f)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.64 Contestación; en rebeldía.\n(a)\t Presentación. La contestación del demandado \ndebe presentarse al juez del Derecho Administrativo \ny enviarse al Servicio de Impuestos Internos, en \nel plazo especificado en la queja, a menos que, a \nsolicitud del demandado, tal juez prorrogue el plazo.\n(b)\t Contenido. La contestación debe escribirse y \ncontener una exposición de los hechos que constituya \nel fundamento de la defensa del demandado. No se \npermiten rechazos generales. El demandado debe \nadmitir o negar específicamente cada alegación \nestablecida en la queja, con la salvedad de que el \ndemandado puede declarar que no tiene suficiente \ninformación para admitir o negar una alegación \nespecífica. Sin embargo, el demandado no puede \nnegar una alegación sustancial de la queja que este \nsepa que es verdad ni afirmar que no tiene suficiente \ninformación para formular una opinión, cuando este \ndisponga de la información requerida. El demandado \ntambién debe declarar afirmativamente cualquier \nasunto especial de defensa en el que se base.\n(c)\t Falta de rechazo o de contestación a las \n", "Página 34 — Sección 10.68 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nalegaciones de la queja. Toda alegación indicada \nen la queja que no se rechace en la contestación se \nconsidera admitida y se considerará probada; no \nserá necesario aportar más pruebas respecto de tal \nalegación en una audiencia.\n(d)\t En rebeldía. No presentar una contestación \nen el plazo indicado (o en el plazo de contestación que \nhaya prorrogado el juez del Derecho Administrativo) \nconstituye una admisión de las alegaciones de la \nqueja y una dispensa a la audiencia, y el juez del \nDerecho Administrativo puede tomar la decisión en \nrebeldía del demandado sin una audiencia ni demás \nprocedimientos. Una decisión en rebeldía constituye \nuna decisión de conformidad con la sección 10.76.\n(e)\t Firma. El demandado o su representante \nautorizado, de acuerdo con la sección 10.69(a)\n(2), debe firmar la contestación y debe incluir una \ndeclaración directamente arriba de la firma mediante \nla cual reconozca que las declaraciones realizadas \nen la contestación son verdaderas y correctas y que \nlas declaraciones falsas realizadas a sabiendas y de \nforma deliberada pueden ser punibles en virtud \nde la sección 1001 del título 18 del Código de los \nEstados Unidos.\n(f)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.65 Cargos adicionales.\n(a)\t En general. Pueden presentarse cargos \nadicionales contra el demandado modificando \nla queja con el permiso del juez del Derecho \nAdministrativo si, por ejemplo:\n(1)\t se observa que el demandado, en la \ncontestación, de forma falsa y de mala fe, rechaza una \nalegación sustancial de hecho en la queja o afirma \nno tiene conocimiento suficiente para formar una \nopinión, cuando sí disponga de tal información; o \nbien\n(2)\t resulta que el demandado ha presentado, \na \nsabiendas, \ntestimonios \nfalsos \ndurante \nlos \nprocedimientos en su contra.\n(b)\t Audiencia. Los cargos adicionales pueden ser \nobjeto de audiencia junto con otros cargos en el \ncaso, con la condición de que el demandado reciba \nel debido aviso sobre los cargos y se le brinde una \noportunidad razonable para preparar una defensa \npara los cargos adicionales.\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.66 Respuesta a una contestación.\n(a)\t El Servicio de Impuestos Internos puede \npresentar una respuesta a la contestación del \ndemandado, pero, a menos que el juez del Derecho \nAdministrativo ordene lo contrario, no se exige \nrespuesta alguna a la contestación del demandado. \nSi no se presenta una respuesta, el asunto nuevo de \nla contestación se considera rechazado.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.67 Prueba; discrepancia; modificación \nde las declaraciones.\nEn aquellos casos en los que se produzca una \ndiscrepancia entre los alegatos en las declaraciones \ny las pruebas aportadas para justificar de dichas \ndeclaraciones, el juez del Derecho Administrativo, \nen cualquier momento con anterioridad a la decisión, \npuede ordenar o autorizar la modificación de las \ndeclaraciones para que se ajusten a las pruebas. La \nparte que, de otra manera, se vería perjudicada a \ncausa de tal modificación debe tener una oportunidad \nrazonable para abordar las alegaciones de las \ndeclaraciones modificadas, y el juez del Derecho \nAdministrativo debe realizar determinaciones sobre \ncualquier asunto presentado por las declaraciones \nmodificadas.\nSección 10.68 Peticiones y solicitudes.\n(a)\t Peticiones:\n(1)\t En general. En cualquier momento con \nposterioridad a la presentación de la queja, cualquiera \nde las partes puede presentar una petición ante el \njuez del Derecho Administrativo. A menos que el \njuez del Derecho Administrativo ordene lo contrario, \nlas peticiones deben presentarse por escrito y \nnotificarse a la contraparte según lo dispuesto \nen la sección 10.63(b). En una petición, deben \nespecificarse, de manera concisa, los fundamentos \ny la reparación solicitada y, si corresponde, debe \nexponerse un memorando de hechos y de derecho \nque la justifique.\n(2)\t Decisión judicial por tribunal sin jurado. \nCualquiera de las partes puede solicitar una decisión \njudicial por tribunal sin jurado sobre todos o una parte \nde los asuntos legales en controversia. Si la parte \nno actora se opone a tal decisión a favor de la parte \nactora, esta primera debe presentar una respuesta por \n", "Circular 230 del Departamento del Tesoro\t\nSección 10.70 — Página 35\n Tabla de Contenido\nescrito en un plazo de 30 días, a menos que el juez \ndel Derecho Administrativo ordene lo contrario.\n(3)\t Buena fe. La parte que presente una petición \nde prórroga de plazo, una petición para posponer \nuna audiencia o cualquier otra petición procesal o \nno amparada conforme a las disposiciones legales \ndebe, primero, comunicarse con la contraparte para \ndeterminar si existe alguna objeción a la petición y \ndebe declarar, en la petición, si la contraparte tiene \nuna objeción.\n(b)\t Respuesta. A menos que el juez del Derecho \nAdministrativo ordene lo contrario, la parte no \nactora no se ve obligada a presentar la respuesta a \nuna petición. Si el juez del Derecho Administrativo \nno ordena a la parte no actora que presente una \nrespuesta, y esta no la presenta, se considera que la \nmencionada parte se opone a la petición. Si una parte \nno actora no responde en un plazo de 30 días de la \npresentación de una petición de decisión en rebeldía \npor no presentar una contestación oportuna o por no \ninterponer una acción judicial, se considera que la \nparte no actora no se opone a la petición.\n(c)\t Peticiones orales; argumentos orales:\n(1)\t El juez del Derecho Administrativo podrá, \npor causa justificada y mediante un aviso a las partes, \npermitir peticiones orales y oposiciones orales a las \npeticiones.\n(2)\t Dicho juez puede, a su criterio, permitir un \nargumento oral sobre cualquier petición.\n(d)\t Órdenes. El juez del Derecho Administrativo \ndebe emitir órdenes escritas en las que se resuelva \ncualquier petición o solicitud y cualquier respuesta \na esta.\n(e)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 26 de \nseptiembre de 2007.\nSección 10.69 Representación; comunicación a \ninstancia de parte.\n(a)\t Representación:\n(1)\t El Servicio de Impuestos Internos puede estar \nrepresentado en los procedimientos, de conformidad \ncon la presente parte, por el intermedio de un \nabogado u otro empleado del Servicio de Impuestos \nInternos. Dicho abogado o empleado que represente \na dicha entidad en un procedimiento, conforme a la \npresente, puede firmar la queja u otro documento que \ndeba presentarse en el procedimiento en nombre del \nServicio de Impuestos Internos.\n(2)\t Un demandado puede comparecer en persona, \nser representado por un profesional en ejercicio \no por un abogado que no haya presentado una \ndeclaración ante el Servicio de Impuestos Internos de \nconformidad con la sección 10.3. Un profesional en \nejercicio o un abogado que represente al demandado o \nal demandado propuesto puede firmar la contestación \no cualquier documento que deba presentarse en el \nprocedimiento en nombre del demandado.\n(b)\t Comunicación a instancia de parte. El \nServicio de Impuestos Internos, el demandado y todo \nrepresentante de cualquier parte no pueden intentar \niniciar o participar en debates a instancia de parte \nsobre un procedimiento o un posible procedimiento \ncon el juez del Derecho Administrativo (o cualquier \npersona que pudiere asesorarlo sobre una resolución \no una decisión) en el procedimiento, antes de la \ntramitación del procedimiento o durante este. \nCualquier memorando, carta u otra comunicación \nsobre los méritos del procedimiento, dirigida al juez del \nDerecho Administrativo, por cualquiera de las partes \no en nombre de ellas, se considerará un argumento del \nprocedimiento y se enviará a la otra parte.\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.70 Juez del Derecho Administrativo.\n(a)\t Nombramiento. Los procedimientos para \nlas quejas por la sanción (según se indican en la \nsección 10.50) de un profesional en ejercicio, un \nempleador, una empresa u otra entidad o tasador \nestarán bajo la conducción de un juez del Derecho \nAdministrativo designado según lo dispuesto \npor la sección 3105 del título 5 del Código de los \nEstados Unidos.\n(b)\t Atribuciones \ndel \njuez \ndel \nDerecho \nAdministrativo. El juez del Derecho Administrativo, \nentre otras atribuciones, tiene la facultad, en \nrelación con cualquier procedimiento, con arreglo \na la sección 10.60, que se le asigne o remita, para \nproceder del siguiente modo:\n(1)\t administrar los juramentos y las afirmaciones;\n(2)\t emitir resoluciones sobre las peticiones y \nlas solicitudes, las cuales no pueden apelarse con \nanterioridad a la conclusión de una audiencia, excepto \nen aquellas circunstancias extraordinarias y a criterio \ndel juez del Derecho Administrativo;\n(3)\t determinar la hora y el lugar de la audiencia y \nregular su curso y conducta;\n(4)\t adoptar \nlas \nnormas \nde \nprocedimiento \ny modificarlas periódicamente según sea necesario \npara la disposición ordenada de los procedimientos;\n(5)\t decidir sobre los ofrecimientos de las \npruebas, recibir las pruebas pertinentes e interrogar \na los testigos;\n", "Página 36 — Sección 10.71 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\n(6)\t tomar, o autorizar a que se tomen, declaraciones \njuradas de forma extrajudicial o contestaciones a las \nsolicitudes de admisión;\n(7)\t recibir \ny \nconsiderar \nlos \nargumentos \norales o escritos de hecho o derecho;\n(8)\t llevar a cabo o disponer que se lleven a \ncabo conferencias para la solución o la simplificación \nde los asuntos con el consentimiento de las partes;\n(9)\t realizar tales actos y tomar las medidas que \nsean necesarias o apropiadas para la conducción \neficiente de todo procedimiento; y\n(10)\ttomar decisiones.\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 26 de \nseptiembre de 2007.\nSección 10.71 Producción de pruebas de forma \nextrajudicial.\n(a)\t En general. Puede permitirse la producción de \npruebas de forma extrajudicial, a criterio del juez del \nDerecho Administrativo, únicamente mediante una \npetición por escrito que demuestre la pertinencia, \nla relevancia y la razonabilidad de tal producción \nsolicitada y con sujeción a los requisitos de la \nsección 10.72(d)(2) y (3). En un plazo de 10 días \ncon posterioridad a la recepción de la contestación, \nel juez del Derecho Administrativo notificará a las \npartes sobre el derecho a solicitar dicha producción \ny el plazo para presentar una solicitud. Debe \npresentarse una solicitud para la producción de \npruebas de forma extrajudicial, y las objeciones, de \nacuerdo con la sección 10.68. En respuesta a una \nsolicitud para dicha producción, el juez del Derecho \nAdministrativo puede ordenar:\n(1)\t las \ndeclaraciones \njuradas \nde \nforma \nextrajudicial mediante interrogatorio oral; o\n(2)\t las contestaciones a solicitudes de admisión.\n(b)\t Las \ndeclaraciones \njuradas \nde \nforma \nextrajudicial mediante interrogatorio oral:\n(1)\t Debe tomarse una declaración jurada de \nforma extrajudicial ante un funcionario debidamente \nautorizado para administrar un juramento a los fines \ngenerales o ante un funcionario o empleado del \nServicio de Impuestos Internos que esté autorizado \npara administrar un juramento en asuntos de la ley de \nimpuestos federales.\n(2)\t Al ordenar la declaración jurada de forma \nextrajudicial, el juez del Derecho Administrativo \nexigirá un aviso razonable a la contraparte en cuanto \na la hora y al lugar de la declaración jurada de \nforma extrajudicial. La contraparte, si asiste, tendrá \nla oportunidad de interrogar y de contrainterrogar a \ncualquier testigo.\n(3)\t Los gastos en concepto de la presentación \nde informes de las declaraciones juradas de forma \nextrajudicial correrán a cargo de la parte en cuya \ninstancia se tome dicha declaración. Los viáticos del \ndeclarante correrán a cargo de la parte que solicite \nla declaración, a menos que se autorice lo contrario \nde conformidad con las leyes o los reglamentos \nfederales.\n(c)\t Solicitudes de admisión. Cualquiera de las \npartes puede enviar, a la contraparte, una solicitud \npor escrito para la admisión de la verdad de cualquier \nasunto que no sea privilegiado y que sea pertinente \nal objeto de este procedimiento. Las solicitudes \nde admisión no superarán un total de 30 (lo que \nincluye cualquier subparte dentro de una solicitud \nespecífica) sin la aprobación del juez del Derecho \nAdministrativo.\n(d)\t Limitaciones. La producción de pruebas de \nforma extrajudicial no se autorizará si:\n(1)\t la solicitud no cumple con los requisitos \nestablecidos en el párrafo (a) de la presente sección;\n(2)\t demorará indebidamente el procedimiento;\n(3)\t colocará \nuna \ncarga \nindebida \nsobre \nla parte que deba producir las pruebas de forma \nextrajudicial según lo solicitado;\n(4)\t es infundada o abusiva;\n(5)\t es acumulativa o duplicativa;\n(6)\t el \nmaterial \nsolicitado \nes \nprivilegiado \no, de otra manera, está protegido contra la divulgación \npor ley;\n(7)\t el material solicitado se relaciona con \nimpresiones mentales, conclusiones, teorías legales \nde cualquier parte, abogado u otro representante, o una \nparte preparada en anticipación a un procedimiento; o\n(8)\t el \nmaterial \nsolicitado \nse \nencuentra \ndisponible en general para el público, igualmente para \nlas partes o para la parte que solicite la producción de \npruebas de forma extrajudicial a través de otra fuente.\n(e)\t Incumplimiento. Cuando una de las partes \nno cumpla con una orden del juez del Derecho \nAdministrativo conforme a la sección aquí consignada, \ndicho juez puede, entre otras cosas, inferir que la \ninformación sería adversa para la parte que no la \nproporcione, excluir la información de las pruebas \no emitir una decisión en rebeldía.\n(f)\t Otras producciones de pruebas de forma \nextrajudicial. No se permite ninguna producción \nde pruebas de forma extrajudicial que no sea \nespecíficamente prevista en la presente sección.\n(g)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable para procedimientos \nque se inician a partir del 26 de septiembre de 2007.\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.72 — Página 37\n Tabla de Contenido\nSección 10.72 Audiencias.\n(a)\t En general:\n(1)\t Funcionario que preside. Un juez del Derecho \nAdministrativo presidirá la audiencia sobre una queja \npresentada con arreglo a la sección 10.60 para la \nsanción de un profesional en ejercicio, un empleador, \nuna empresa u otra entidad, o un tasador.\n(2)\t Hora de la audiencia. En ausencia de una \ndeterminación por parte del juez del Derecho \nAdministrativo conforme a la cual, en interés de la \njusticia, la audiencia deba celebrarse en un momento \nposterior, dicho juez debe, con aviso suficiente para \npermitir la preparación correspondiente, programar \nla audiencia para que tenga lugar a más tardar \n180 días después del momento de la presentación de \nla contestación.\n(3)\t Requisitos del procedimiento.\n(i) Las audiencias se grabarán y se transcribirán \ntaquigráficamente, y el testimonio de los testigos se \ntomará bajo juramento o afirmación.\n(ii) Las audiencias se llevarán a cabo de \nconformidad con la sección 556 del título 5 del \nCódigo de los Estados Unidos.\n(iii) La audiencia de un procedimiento solicitado \nde acuerdo con la sección 10.82(g) se llevará a cabo \n“de novo”.\n(iv) Debe llevarse a cabo una audiencia \nprobatoria en todos los procedimientos antes de que \nel juez del Derecho Administrativo emita una decisión, \na menos que:\n(A)\t el Servicio de Impuestos Internos retire la \nqueja;\n(B)\t se emita una decisión en rebeldía de \nconformidad con la sección 10.64(d);\n(C)\t se emita una decisión con arreglo a la \nsección 10.82(e);\n(D)\t el demandado solicite una decisión sobre \nel registro escrito sin audiencia alguna; o\n(E)\t el juez del Derecho Administrativo emita \nuna decisión según la sección 10.68(d) o dictamine \nsobre otra petición en virtud de la cual se resuelva el \ncaso con anterioridad a la audiencia.\n(b)\t Contrainterrogatorio. Una parte tiene derecho \na presentar su caso o defensa mediante pruebas orales \no documentales, presentar pruebas de refutación \ny realizar un contrainterrogatorio, en presencia \ndel juez del Derecho Administrativo, conforme se \nexija para una divulgación completa y verdadera \nde los hechos. De conformidad con el presente \npárrafo (b), no se limita que una parte presente \npruebas contenidas en una declaración jurada de \nforma extrajudicial en aquellos casos en los que \nel juez del Derecho Administrativo determine que \ntal declaración se haya obtenido con arreglo a las \nnormas de la subparte D.\n(c)\t Memorando previo a la audiencia. A menos \nque el juez del Derecho Administrativo ordene \nlo contrario, cada parte presentará y enviará a \nla contraparte o al representante de esta, con \nanterioridad a una audiencia, un memorando previo \na la audiencia que contenga:\n(1)\t una lista (junto con una copia) de todos los \nelementos probatorios propuestos para la presentación \nprincipal de las pruebas de la parte;\n(2)\t una lista de los testigos propuestos, incluida \nuna sinopsis de su testimonio esperado o una \ndeclaración en la que se consigne que no se llamará \na ningún testigo;\n(3)\t una \nidentificación \nde \nlos \ntestigos \nperitos propuestos, incluida una sinopsis de su \ntestimonio esperado y la copia de un informe que \nhaya elaborado el perito o que se haya preparado bajo \nsu dirección; y\n(4)\t una \nlista \nde \nlos \nhechos \nno \ncontrovertidos.\n(d)\t Publicidad:\n(1)\t En general. Todos los informes y todas las \ndecisiones del Secretario del Tesoro, o su delegado, \ncomo los informes y las decisiones del juez del \nDerecho Administrativo, conforme a la presente \nsubparte D y con sujeción a las medidas de protección \ndel párrafo (d)(4) de esta sección, son públicos y \nestán abiertos a la inspección en un plazo de 30 días \ncon posterioridad a la finalización de la decisión del \norganismo.\n(2)\t Solicitud de publicidad adicional. El juez \ndel Derecho Administrativo podrá conceder una \nsolicitud de un profesional en ejercicio o de un tasador \npara que todas las declaraciones y las pruebas del \nprocedimiento disciplinario pasen a estar disponibles \npara la inspección en el momento en el que las partes \nestipulen, de antemano, adoptar las medidas de \nprotección dispuestas de acuerdo con el párrafo (d)\n(4) de la sección aquí provista.\n(3)\t Declaraciones \nde \nimpuestos \ne \ninformación sobre las declaraciones de impuestos:\n(i) Divulgación al profesional en ejercicio o \ntasador. De conformidad con la sección 6103(l)(4) \ndel Código de Impuestos Internos, el Secretario del \nTesoro, o su delegado, puede divulgar declaraciones \nde impuestos o información sobre estas a cualquier \nprofesional en ejercicio o tasador, o bien a sus \nrepresentantes autorizados, cuyos derechos se vean \no pudieren verse afectados a causa de una acción \no procedimiento administrativo de acuerdo con la \n", "Página 38 — Sección 10.72 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\npresente subparte D, pero únicamente para su uso \na los fines de la acción o el procedimiento y solo \nen la medida en que el Secretario del Tesoro, o \nsu delegado, determine que tales declaraciones \no información sean o pudieren ser pertinentes y \nsustanciales para la acción o el procedimiento.\n(ii) Divulgación a los funcionarios y a los \nempleados del Departamento del Tesoro. Con arreglo \na la sección 6103(l)(4)(B) del Código de Impuestos \nInternos, el Secretario del Tesoro, o su delegado, puede \ndivulgar declaraciones de impuestos e información \nsobre estas a los funcionarios y a los empleados del \nDepartamento del Tesoro para su uso en las acciones \no los procedimientos en virtud de la subparte D, en \nla medida en que sea necesario para promover o \nproteger los intereses de los Estados Unidos.\n(iii) Uso de las declaraciones de impuestos y de \nla información sobre las declaraciones de impuestos. \nLos destinatarios de las declaraciones de impuestos \ny de la información sobre ellas, de conformidad con \nel párrafo (d)(3) aquí establecido, pueden usar estos \ndos elementos únicamente a los fines de la acción o \ndel procedimiento, o en preparación de la acción o \nel procedimiento, con respecto al cual se realizare la \ndivulgación.\n(iv) Procedimientos para la divulgación de las \ndeclaraciones de impuestos y de la información de \nlas declaraciones de impuestos. Al proporcionar las \ndeclaraciones de impuestos o la información sobre \nestas al profesional en ejercicio o al tasador, o a su \nrepresentante autorizado, el Secretario del Tesoro, o \nsu delegado, podrá:\n(A)\t ocultar la información de identificación de \nterceros contribuyentes y reemplazarla con un cifrado;\n(B)\t proporcionar una clave para la información \ncifrada; y\n(C)\t notificar al profesional en ejercicio o \nal tasador, o a su representante autorizado, de las \nrestricciones sobre el uso y la divulgación de dichas \ndeclaraciones e información, el recurso aplicable por \ndaños y perjuicios conforme a la sección 7431 del \nCódigo de Impuestos Internos, y que la divulgación \nno autorizada de la información proporcionada por \nel intermedio del Servicio de Impuestos Internos con \narreglo al presente párrafo (d)(3) también constituye \nuna violación de esta parte.\n(4)\t Medidas de protección:\n(i) Orden de protección obligatoria. Si la \nocultación de los nombres, los domicilios y otra \ninformación de identificación de los terceros \ncontribuyentes aún puede permitir la identificación \nindirecta de un tercero contribuyente, el juez \ndel Derecho Administrativo emitirá una orden \nde protección a los efectos de garantizar que la \ninformación de identificación esté disponible para las \npartes y para dicho juez a los fines del procedimiento, \npero no se divulgue al público ni esté abierta a la \ninspección por parte del público.\n(ii) Órdenes autorizadas.\n(A)\t A petición de una de las partes o de \ncualquier otra persona afectada, y por una buena causa \nque se demuestre, el juez del Derecho Administrativo \npuede dictar cualquier orden que la justicia exija para \nproteger a una persona en caso de que la divulgación de \nla información esté prohibida por ley, sea privilegiada, \nconfidencial o sensible de alguna otra manera, lo que \nincluye, entre otros, uno o más de los siguientes casos:\n(1)\t que la divulgación de la información se \nrealice únicamente en los términos y las condiciones \nespecíficos, incluida la designación del momento o \ndel lugar;\n(2)\t que un secreto comercial u otra información \nno se divulgue, o se divulgue únicamente de una \nmanera designada.\n(iii) Rechazos. Si una petición de una orden de \nprotección se rechaza en su totalidad o en parte, el juez \ndel Derecho Administrativo puede, en los términos \no las condiciones que considere justos, ordenar a \ncualquier parte o persona que cumpla o responda de \nconformidad con el procedimiento involucrado.\n(iv) Inspección pública de los documentos. El \nSecretario del Tesoro, o un delegado, se asegurará \nde que todos los nombres, los domicilios u otra \ninformación detallada de identificación de los terceros \ncontribuyentes se oculten y se reemplacen con el \ncifrado asignado al contribuyente correspondiente en \ntodos los documentos con anterioridad a la inspección \npública de dichos documentos.\n(e)\t Ubicación. La ubicación de la audiencia se \ndeterminará conforme al acuerdo de las partes con \nla aprobación del juez del Derecho Administrativo, \npero, en ausencia de dicho acuerdo y dicha \naprobación, la audiencia se llevará a cabo en \nWashington D. C.\n(f)\t Falta de comparecencia. Si alguna de las partes \ndel procedimiento no se presenta a la audiencia, con \nposterioridad a que se le haya enviado la notificación \ndel procedimiento, se considerará que esta ha \nrenunciado al derecho a una audiencia, y el juez del \nDerecho Administrativo puede tomar su decisión en \ncontra de la parte ausente en rebeldía.\n(g)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.76 — Página 39\n Tabla de Contenido\nSección 10.73 Pruebas.\n(a)\t En general. Las normas de las pruebas \nque prevalecen en los tribunales de justicia y la \nequidad no son determinantes en las audiencias ni \nen los procedimientos conducidos de conformidad \ncon esta parte. Sin embargo, el juez del Derecho \nAdministrativo puede excluir las pruebas que \nno sean pertinentes ni sustanciales, o que sean \nindebidamente repetidas.\n(b)\t Declaraciones juradas de forma extrajudicial. \nLa declaración jurada de forma extrajudicial de \nun testigo que se tome de conformidad con la \nsección 10.71 puede admitirse como prueba en \ncualquier procedimiento instituido con arreglo a la \nsección 10.60.\n(c)\t Solicitudes de admisión. Cualquier asunto \nadmitido en respuesta a una solicitud de admisión de \nacuerdo con la sección 10.71 se establece de manera \nconcluyente, a menos que el juez del Derecho \nAdministrativo, en la petición, permita el retiro o \nla modificación de la admisión. Una admisión que \nrealice una de las partes es únicamente a los fines de \nla acción pendiente y no constituye la admisión de \nuna parte para ningún otro fin, ni puede usarse contra \nuna de las partes en ningún otro procedimiento.\n(d)\t Prueba de los documentos. Los documentos, \nlos registros y demás archivos oficiales del \nServicio de Impuestos Internos y la Oficina de \nResponsabilidad Profesional son admisibles como \nprueba sin la presentación de un funcionario o un \nempleado que los autentique. Todos los documentos, \nlos registros y los archivos pueden hacerse constar \nmediante una copia certificada o identificada por un \nfuncionario o un empleado del Servicio de Impuestos \nInternos o del Departamento del Tesoro, conforme \nsea el caso.\n(e)\t Retiro de las pruebas. Si un documento, \nregistro u archivo se presenta como una prueba, el \njuez del Derecho Administrativo puede autorizar el \nretiro de la prueba con sujeción a las condiciones \nque considere adecuadas.\n(f)\t Objeciones. Las objeciones a las pruebas \ndeben hacerse en forma breve, y, en ellas, deben \nindicarse los motivos de la objeción. Salvo el juez \ndel Derecho Administrativo ordene lo contrario, los \nargumentos sobre las objeciones no se grabarán ni se \ntranscribirán. Las resoluciones sobre las objeciones \ndeben formar parte del registro, pero no es necesaria \nninguna excepción a una resolución a los efectos de \npreservar los derechos de las partes.\n(g)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable el 26 de septiembre \nde 2007.\nSección 10.74 Transcripciones.\nEn los casos en que la audiencia se registre \ntaquigráficamente por el intermedio de un taquígrafo \ncontratado del gobierno, se pueden obtener copias \nde la transcripción del taquígrafo por tasas que no \nsuperen las tasas máximas fijadas por contrato entre \nel gobierno y el taquígrafo. Cuando un empleado \nregular del Servicio de Impuestos Internos registre \ntaquigráficamente la audiencia, se le proporcionará \nuna copia al demandado sin cargo o mediante el \npago de una comisión razonable. Las copias de las \npruebas presentadas en la audiencia o en la toma \nde las declaraciones juradas de forma extrajudicial \nse proporcionarán a las partes cuando se pague \nuna comisión razonable (Sección 501 de la Ley \nPública 82-137) (volumen 65, página 290 de la \nLey) (sección 483a del título 31 del Código de los \nEstados Unidos).\nSección 10.75 Determinaciones y conclusiones \npropuestas.\nExcepto en los casos en los que el demandado no \nhaya respondido a la queja o una de las partes no \nse haya presentado a la audiencia, las partes deben \ntener una oportunidad razonable para presentar las \ndeterminaciones y las conclusiones propuestas y sus \njustificativos al juez del Derecho Administrativo.\nSección 10.76 Decisión del juez del Derecho \nAdministrativo.\n(a)\t En general:\n(1)\t Audiencias. En un plazo de 180 días posteriores \na la conclusión de la audiencia y a la recepción de \nlas determinaciones y las conclusiones propuestas \nque presenten oportunamente las partes, el juez del \nDerecho Administrativo debe tomar una decisión \ndel caso. La decisión debe incluir una declaración \nde las determinaciones y las conclusiones, así como \nlos motivos o el fundamento para llegar a ellas, y \nuna orden de censura, suspensión, inhabilitación, \nmulta monetaria, descalificación o desestimación de \nla queja.\n(2)\t Decisión judicial por tribunal sin jurado. En el \ncaso de que se presente una petición para una decisión \njudicial por tribunal sin jurado, el juez del Derecho \nAdministrativo debe pronunciarse sobre la dicha \npetición en un plazo de 60 días con posterioridad a \nque la parte en la oposición presente una respuesta por \n", "Página 40 — Sección 10.77 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nescrito, o si no se presenta respuesta por escrito alguna, \nen un plazo de 90 días posteriores a que se presente \nla petición. Posteriormente, se tomará una decisión \nsi las declaraciones, declaraciones juradas de forma \nextrajudicial, las admisiones y cualquier otra prueba \nadmisible demuestran que no existe una cuestión \ngenuina de hecho relevante y que una decisión puede \ntomarse como una cuestión de derecho. La decisión \ndebe incluir una declaración de las conclusiones, así \ncomo los motivos o el fundamento de estas, y una \norden de censura, suspensión, inhabilitación, multa \nmonetaria, descalificación o desestimación de la queja.\n(3)\t Declaraciones \nde \nimpuestos \ne \ninformación \nsobre \nlas \ndeclaraciones \nde \nimpuestos. En la decisión, el juez del Derecho \nAdministrativo debe utilizar el cifrado asignado a \nlos terceros contribuyentes (conforme se encuentra \nindividualizado en la sección 10.72(d)).\n(b)\t Norma de la prueba. Si la sanción es una \ncensura o una suspensión de menos de seis meses \nde duración, el juez del Derecho Administrativo, \nal emitir las determinaciones y las conclusiones, \nconsiderará probada la alegación de hecho si la \nestablece la parte que alegue el hecho por una \npreponderancia de las pruebas en el registro. Si la \nsanción es una multa monetaria, una inhabilitación \no una suspensión de seis meses o más de duración, \nuna alegación de hecho que sea necesaria para una \ndeterminación contra el profesional en ejercicio debe \nprobarse mediante pruebas claras y convincentes \nen el registro. Una alegación de hecho que sea \nnecesaria para una determinación de descalificación \ncontra un tasador debe probarse mediante pruebas \nclaras y convincentes en el registro.\n(c)\t Copia de la decisión. El juez del Derecho \nAdministrativo le comunicará la decisión al \nrepresentante autorizado del Servicio de Impuestos \nInternos y le proporcionará una copia de la decisión \nal demandado o a su representante autorizado.\n(d)\t Decisiones definitivas. En ausencia de una \napelación al Secretario del Tesoro, o su delegado, \nla decisión del juez del Derecho Administrativo, \nsin más procedimientos, pasará a ser la decisión del \norganismo 30 días después de la fecha de la decisión \ndel juez del Derecho Administrativo.\n(e)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.77 Apelación de la decisión del juez \ndel Derecho Administrativo.\n(a)\t Apelación. Cualquiera de las partes del \nprocedimiento, de conformidad con la presente \nsubparte D, puede apelar la decisión del juez del \nDerecho Administrativo presentando un aviso \nde apelación ante el Secretario del Tesoro o su \ndelegado que resuelva las apelaciones. En el aviso \nde apelación, debe incluirse un escrito en el que se \nestablezcan las excepciones a la decisión del juez \ndel Derecho Administrativo y los justificativos para \ntales excepciones.\n(b)\t La hora y el lugar de presentación de la \napelación. El aviso de apelación y el escrito deben \npresentarse, por duplicado, ante el Secretario del \nTesoro, o su delegado que resuelva las apelaciones, \nen un domicilio para las apelaciones que se \nidentifique a las partes con la decisión del juez del \nDerecho Administrativo. El aviso de apelación y el \nescrito deben presentarse en un plazo de 30 días con \nposterioridad a la fecha en que se notifique a las partes \nde la decisión del juez del Derecho Administrativo. \nLa parte apelante debe enviar una copia del aviso de \napelación y del escrito a cualquier parte no apelante \no, si la parte está representada, a su representante.\n(c)\t Respuesta. En un plazo de 30 días posteriores \na la recepción de la copia del escrito del apelante, la \ncontraparte puede presentar un escrito de respuesta \nal Secretario del Tesoro, o su delegado que resuelva \nlas apelaciones, al domicilio identificado para las \napelaciones. Una copia del escrito de respuesta debe \nentregarse, al mismo tiempo, a la contraparte o, si la \nparte está representada, a su representante.\n(d)\t Sin otros escritos, respuestas o peticiones por \nderecho. Aparte del escrito de apelación y el escrito \nde respuesta, las partes no pueden presentar ningún \notro tipo de escrito, respuesta o petición, excepto \nmediante una autorización para proceder como tal \ncon posterioridad a una petición que demuestre \ncausa suficiente, o a menos que el Secretario del \nTesoro, o su delegado que resuelva apelaciones, \nordene lo contrario.\n(e)\t Período adicional para los escritos y las \nrespuestas. Sin perjuicio del período para la \npresentación de los escritos y las respuestas dispuesto \nconforme a los párrafos (b) y (c) de la sección aquí \nconsignada, el Secretario del Tesoro, o su delegado que \nresuelva las apelaciones, puede, por motivo suficiente, \nautorizar un período adicional para la presentación de \nlos escritos y las respuestas ante la petición de una de \nlas partes o por iniciativa del Secretario del Tesoro, o \nsu delegado que resuelva las apelaciones.\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.80 — Página 41\n Tabla de Contenido\n(f)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.78 Decisión sobre la revisión.\n(a)\t Decisión sobre la revisión. Ante la apelación de \nla decisión del juez del Derecho Administrativo o ante \nla revisión de dicha decisión, el Secretario del Tesoro, \no su delegado, tomará la decisión del organismo. El \nSecretario del Tesoro, o su delegado, debe tomar la \ndecisión del organismo en un plazo de 180 días con \nposterioridad a la recepción de la apelación.\n(b)\t Norma de la revisión. La decisión del juez del \nDerecho Administrativo no se revocará, a menos que \nel apelante establezca que la decisión es claramente \nerrónea conforme a las pruebas del registro y \nconforme a la ley aplicable. Las cuestiones que sean \nexclusivamente materia de derecho se revisarán “de \nnovo”. En el caso de que el Secretario del Tesoro, \no su delegado, determine que existan cuestiones \nsin resolver planteadas en el registro, el caso puede \nremitirse al juez del Derecho Administrativo a los \nefectos de obtener testimonios o pruebas adicionales.\n(c)\t Copia de la decisión sobre la revisión. El \nSecretario del Tesoro, o su delegado, le proporcionará \nlas copias de la decisión del organismo al \nrepresentante autorizado del Servicio de Impuestos \nInternos y al demandado o a su representante \nautorizado.\n(d)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.79 Efecto de la inhabilitación, la \nsuspensión o la censura.\n(a)\t Inhabilitación. En aquellos casos en los que \nla decisión definitiva sobre un caso sea en contra \ndel demandado (o el demandado haya ofrecido \nsu consentimiento, y el Servicio de Impuestos \nInternos lo haya aceptado) y dicha decisión sea \nde inhabilitación, este no tendrá permitido ejercer \nante el Servicio de Impuestos Internos, a menos \ny hasta que el Servicio de Impuestos Internos lo \nautorice a proceder como tal de conformidad con la \nsección 10.81.\n(b)\t Suspensión. En aquellos casos en los que \nla decisión definitiva sobre un caso sea en contra \ndel demandado (o el demandado haya ofrecido \nsu consentimiento, y el Servicio de Impuestos \nInternos lo haya aceptado) y dicha decisión sea de \nsuspensión, este no tendrá permitido ejercer ante el \nServicio de Impuestos Internos durante el período \nde suspensión. Para los períodos posteriores a \nla suspensión, las representaciones futuras del \nprofesional en ejercicio pueden encontrarse sujetas \na las condiciones autorizadas de acuerdo con el \npárrafo (d) de esta sección.\n(c)\t Censura. En aquellos casos en los que la \ndecisión definitiva sobre un caso sea en contra \ndel demandado (o el demandado haya ofrecido su \nconsentimiento, y el Servicio de Impuestos Internos \nlo haya aceptado) y dicha decisión sea de censura, \neste tendrá permitido ejercer ante el Servicio de \nImpuestos Internos, pero las representaciones \nfuturas del demandado pueden encontrarse sujetas a \nlas condiciones autorizadas conforme al párrafo (d) \nde la presente sección.\n(d)\t Condiciones. Después de quedar sujeto \na la sanción de suspensión o de censura, las \nrepresentaciones futuras de un profesional en \nejercicio sancionado de ese modo estarán sujetas a \nlas condiciones específicas en virtud de las cuales se \npretenda promover altos estándares de conducta. Estas \ncondiciones pueden imponerse durante un período \nrazonable en función de la gravedad de las violaciones \ndel profesional en ejercicio. Por ejemplo, cuando \nun profesional en ejercicio es censurado porque no \nles informó a sus clientes de un posible conflicto de \nintereses o no obtuvo los consentimientos por escrito \nde los clientes, es posible que dicho profesional deba \nproporcionar, al Servicio de Impuestos Internos, una \ncopia de todos los consentimientos que haya obtenido \npara un período adecuado posterior a la censura, \nindependientemente de que dichos consentimientos \nse soliciten específicamente o no.\n(e)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.80 Aviso de inhabilitación, suspensión, \ncensura o descalificación.\n(a)\t En general. Al emitirse una orden final en \nvirtud de la cual se censure, suspenda o inhabilite \na un profesional en ejercicio o una orden definitiva \nconforme a la cual se descalifique a un tasador, \nse notificará de la censura, la suspensión, la \ninhabilitación o la descalificación a los funcionarios \ny a los empleados correspondientes del Servicio de \nImpuestos Internos y de los departamentos y las \nagencias del gobierno federal interesados. El Servicio \nde Impuestos Internos puede determinar la manera de \nnotificar a las autoridades correspondientes del estado \npor las cuales la persona censurada, suspendida o \n", "Página 42 — Sección 10.82 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\ninhabilitada obtuvo la licencia para ejercer.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.81 Solicitud de reincorporación.\n(a)\t En general. Un profesional en ejercicio \ninhabilitado o suspendido de conformidad con \nla sección 10.60, o suspendido de acuerdo con la \nsección 10.82, o un tasador descalificado puede \nsolicitar la reincorporación ante el Servicio de \nImpuestos Internos con posterioridad al vencimiento \nde los 5 años después de dicha inhabilitación, \nsuspensión o descalificación (o inmediatamente \ndespués del vencimiento del período de suspensión \no descalificación, si es inferior a los 5 años). La \nreincorporación no se otorgará, a menos que el Servicio \nde Impuestos Internos esté convencido de que el \nsolicitante no vaya a manifestar, posteriormente, una \nconducta contraria a la reglamentación dispuesta en \nla presente, y de que otorgar dicha reincorporación \nno sería contraria al interés público.\n(b)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 12 de \njunio de 2014.\nSección 10.82 Suspensión acelerada.\n(a)\t Casos de aplicabilidad. En caso de que \nel Comisionado, o su delegado, determine que \nse describe a un profesional en ejercicio en el \npárrafo (b) de la presente sección, se podrán usar \nlos procedimientos acelerados indicados conforme \na esta sección para suspender al profesional para el \nejercicio ante el Servicio de Impuestos Internos.\n(b)\t Persona objeto de la aplicabilidad. La presente \nsección se aplica a todo profesional en ejercicio que, \nen un plazo de 5 años con anterioridad a la fecha en \nla que se haya enviado una orden para demostrar \ncausa según los procedimientos de suspensión \nacelerada de la sección aquí establecida, reúna las \nsiguientes características:\n(1)\t Ha tenido una licencia para ejercer en calidad \nde abogado, contador público autorizado o actuario \nsuspendida o revocada por causa (sin incluir el \nincumplimiento del pago de una tarifa de licencia \nprofesional) por el intermedio de cualquier autoridad \no tribunal, agencia, organismo o junta conforme se \ndispone en la sección 10.51(a)(10).\n(2)\t Se lo ha condenado, independientemente \nde que se haya presentado una apelación, a causa \nde algún delito en virtud del título 26 del Código \nde los Estados Unidos, algún delito que implique \ndeshonestidad o abuso de la confianza, o algún \ndelito por el que la conducta involucrada haga que el \nprofesional en ejercicio no sea apto para ejercer ante \nel Servicio de Impuestos Internos.\n(3)\t Ha violado las condiciones impuestas \nal profesional en ejercicio de conformidad con la \nsección 10.79(d).\n(4)\t Ha recibido la sanción de un tribunal \nde jurisdicción competente, ya sea en un proceso \ncivil o penal (lo que incluye las demandas por \nmedidas cautelares), en relación con la obligación \ntributaria de cualquier contribuyente o con la propia \nobligación tributaria del profesional en ejercicio, \npara lo siguiente:\n(i) instituir \no \nmantener \nprocedimientos \nprincipalmente por demora;\n(ii) promover \nargumentos \ninsostenibles \no \ninfundados; o\n(iii) no perseguir los recursos administrativos \ndisponibles.\n(5)\t Ha demostrado un patrón de conducta \ndeliberada y de mala reputación debido a lo siguiente:\n(i) no hacer una declaración anual de impuestos \nfederales, en violación de las leyes de impuestos \nfederales, durante 4 de los 5 años tributarios \ncon anterioridad inmediata a la institución de un \nprocedimiento conforme al párrafo (c) de la presente \nsección y seguir sin cumplir con sus obligaciones de \npresentación de impuestos federales en el momento \nen que se emita el aviso de suspensión en virtud del \npárrafo (f) de esta sección; o\n(ii) no hacer una declaración anual de impuestos \nfederales, en violación de las leyes de impuestos \nfederales, durante 5 de los 7 períodos tributarios \ncon anterioridad inmediata a la institución de un \nprocedimiento conforme al párrafo (c) de la presente \nsección y seguir sin cumplir con sus obligaciones de \npresentación de impuestos federales como profesional \nen ejercicio en el momento en que se emita el aviso de \nsuspensión en virtud del párrafo (f) de esta sección.\n(c)\t Procedimientos de suspensión acelerada. Se \npropondrá una suspensión con arreglo a la presente \nsección mediante una orden para demostrar causa \nen la cual se nombre al demandado, se encuentre la \nfirma de un representante autorizado del Servicio \nde Impuestos Internos según la sección 10.69(a)\n(1), y que se envíe de acuerdo con las normas \nestablecidas en la sección 10.63(a). La orden para \ndemostrar causa debe dar una descripción simple y \nconcisa de las alegaciones que constituyan la base \nde la suspensión propuesta. La orden para demostrar \ncausa debe notificar al demandado:\n", "Circular 230 del Departamento del Tesoro\t\nSección 10.82 — Página 43\n Tabla de Contenido\n(1)\t del lugar y de la fecha límite para la \npresentación de una respuesta;\n(2)\t de que se puede emitir una decisión de \nsuspensión acelerada en rebeldía si el demandado no \npresenta la respuesta exigida;\n(3)\t de que el demandado puede solicitar \nuna conferencia para abordar los méritos de la orden \npara demostrar causa y de que dicha solicitud debe \nrealizarse en la respuesta; y\n(4)\t de \nque \nel \ndemandado \npuede \nser \nsuspendido inmediatamente después del vencimiento \ndel período dentro del cual debe presentarse \nuna respuesta o, si se solicita una conferencia, \ninmediatamente después de la conferencia.\n(d)\t Respuesta. La respuesta a la orden para demostrar \ncausa consignada en esta sección debe presentarse, a \nmás tardar, 30 días naturales con posterioridad a la \nfecha en la que se envíe la orden para demostrar causa, \na menos que se prorrogue el tiempo de presentación. \nLa respuesta debe presentarse de acuerdo con las \nnormas establecidas para la contestación a una queja \nen la sección 10.64, salvo que se disponga lo contrario \nen la sección aquí provista. La respuesta debe incluir \nuna solicitud para una conferencia, si es lo que se \ndesea. El demandado tiene derecho a la conferencia \núnicamente si la solicitud se realiza en una respuesta \npresentada de forma oportuna.\n(e)\t Conferencia. Un representante autorizado \ndel Servicio de Impuestos Internos presidirá una \nconferencia conforme se dispone en la presente \nsección. La conferencia se llevará a cabo en el lugar \ny la hora que seleccione el Servicio de Impuestos \nInternos, pero no antes de 14 días naturales después \nde la fecha en la que se deba presentar la respuesta \nante el Servicio de Impuestos Internos, a menos \nque el demandado acepte una fecha anterior. Un \nrepresentante autorizado puede representar al \ndemandado en la conferencia.\n(f)\t Suspensión:\n(1)\t En general. El Comisionado, o su delegado, \npuede suspender al demandado del ejercicio ante \nel Servicio de Impuestos Internos mediante una \nnotificación por escrito de suspensión acelerada con \nposterioridad inmediata a lo siguiente:\n(i) el vencimiento del período dentro del cual \ndebe presentarse una respuesta a una orden para \ndemostrar causa si el demandado no presenta una \nrespuesta conforme se exige en virtud del párrafo (d) \nde la presente sección; \n(ii) la conferencia según se indica en el párrafo \n(e) de esta sección si el Servicio de Impuestos \nInternos determina que el demandado está descrito en \nel párrafo (b) de esta sección; o\n(iii) la no comparecencia del demandado, ya \nsea personalmente o por medio de un representante \nautorizado, en una conferencia que haya programado \nel Servicio de Impuestos Internos de conformidad \ncon el párrafo (e) de la sección aquí consignada.\n(2)\t Duración de la suspensión. Una suspensión \nen virtud de la presente sección comenzará en la \nfecha en la que se envíe, al profesional en ejercicio, la \nnotificación por escrito de suspensión acelerada, ya \nsea personalmente o por medio de un representante \nautorizado. La suspensión seguirá siendo efectiva \nhasta lo que ocurra primero de lo siguiente:\n(i) la fecha en que el Servicio de Impuestos \nInternos levante la suspensión con posterioridad a \ndeterminar que el profesional en ejercicio ya no se \ndescribe en virtud del párrafo (b) de esta sección o \npor cualquier otro motivo; o\n(ii) la fecha en la que la suspensión se levante \no modifique por un juez del Derecho Administrativo \no el Secretario del Tesoro, o su delegado que resuelva \nlas apelaciones, en un procedimiento referido en el \npárrafo (g) de esta sección e instituido de conformidad \ncon la sección 10.60.\n(g)\t Solicitud del profesional para el procedimiento \nde la sección 10.60. Si el Servicio de Impuestos \nInternos suspende a un profesional en ejercicio \nen virtud de los procedimientos de suspensión \nacelerada individualizados en la presente sección, \nel profesional puede exigir que el Servicio de \nImpuestos Internos instituya un procedimiento según \nla sección 10.60 y emita la queja indicada conforme \na la sección 10.62. La solicitud debe ser por escrito, \nhacer referencia, específicamente, a la acción de \nsuspensión en virtud de la sección 10.82 y realizarse \nen un plazo de 2 años a partir de la fecha en la que \nhaya comenzado la suspensión del profesional. El \nServicio de Impuestos Internos debe emitir una \nqueja solicitada según el párrafo (g) en un plazo de \n60 días naturales posteriores a la recepción de la \nsolicitud. Si el Servicio de Impuestos Internos no \nemite dicha queja en un plazo de 60 días a partir de la \nrecepción de la solicitud, la suspensión se levantará \nautomáticamente. Sin embargo, la oración anterior \nno impide que el Comisionado, o su delegado, \ninstituya un procedimiento regular conforme a la \nsección 10.60 de esta parte.\n(h)\t Fecha de entrada en vigor o de aplicabilidad. \nEsta sección se aplica, por lo general, a partir del \n12 de junio de 2014, a excepción de los párrafos \ndel (b)(1) al (4) de la presente sección, que son \naplicables a partir del 2 de agosto de 2011.\n", "Página 44 — Sección 10.93 \t\nCircular 230 del Departamento del Tesoro\n Tabla de Contenido\nSubparte E: Disposiciones generales\nSección 10.90 Registros.\n(a)\t Lista. El Servicio de Impuestos Internos \nconservará y pondrá a disposición para la inspección \npública en el tiempo y la forma indicados según el \nSecretario, o su delegado, las siguientes listas:\n(1)\t Las personas (y los empleadores, las empresas u \notras entidades, si corresponde) censuradas, suspendidas \no inhabilitadas para el ejercicio ante el Servicio de \nImpuestos Internos o a quienes se les haya impuesto una \nmulta monetaria.\n(2)\t Los agentes registrados, incluidos aquellos:\n(i) a quienes se les haya otorgado la inscripción \nactiva para el ejercicio;\n(ii) cuya inscripción figure con condición \ninactiva por no haber cumplido con los requisitos de \nrenovación para la inscripción;\n(iii) cuya inscripción figure con condición de \njubilación inactiva; y\n(iv) cuyo ofrecimiento de consentimiento para \nrenunciar a la inscripción se haya aceptado por el Servicio \nde Impuestos Internos conforme a la sección 10.61.\n(3)\t Los agentes de planes de jubilación \nregistrados, incluidos aquellos:\n(i) a quienes se les haya otorgado la inscripción \nactiva para el ejercicio;\n(ii) cuya inscripción figure con condición \ninactiva por no haber cumplido con los requisitos de \nrenovación para la inscripción;\n(iii) cuya inscripción figure con condición de \njubilación inactiva; y\n(iv) cuyo ofrecimiento de consentimiento para \nrenunciar a la inscripción se haya aceptado con arreglo \na la sección 10.61.\n(4)\t Preparadores de declaraciones de impuestos \nregistrados, incluidos aquellos:\n(i) autorizados para preparar la totalidad o una \nparte sustancial de una declaración de impuestos o \nuna reclamación de reembolso;\n(ii) que figuren con condición inactiva por no \nhaber cumplido con los requisitos de renovación \npara la inscripción;\n(iii) que figuren con condición de jubilación \ninactiva; y\n(iv) cuyo ofrecimiento de consentimiento para \nrenunciar a su condición de preparador de declaraciones \nde impuestos registrado se haya aceptado por el Servicio \nde Impuestos Internos conforme a la sección 10.61.\n(5)\t Tasadores descalificados.\n(6)\t Los \nproveedores \nde \neducación \ncontinua calificada, incluidos aquellos:\n(i) que hayan obtenido un número de proveedor \nde educación continua calificada; y\n(ii) cuyo número de educación continua \ncalificada se haya revocado por no haber cumplido \ncon los requisitos de la presente parte.\n(b)\t Otros registros. Es posible que se divulguen \notros registros del director de la Oficina de \nResponsabilidad Profesional a solicitud específica, \nde acuerdo con la ley aplicable.\n(c)\t Fecha de entrada en vigor o de aplicabilidad. \nLa presente sección es aplicable a partir del 2 de \nagosto de 2011.\nSección 10.91 Disposición de salvaguardia.\nCualquier procedimiento que se haya instituido de \nconformidad con la presente parte con anterioridad al \n12 de junio de 2014, para el cual no se ha llegado a una \ndecisión definitiva o para el cual aún se disponga de una \nrevisión judicial, no se verá afectado por estas revisiones. \nCualquier procedimiento en virtud de esta parte que se \nbase en una conducta manifestada con anterioridad al \n12 de junio de 2014, que se instituya con posterioridad \na esa fecha, aplicará las subpartes D y E de la presente \nconforme se revise, pero la conducta manifestada antes \nde la fecha de entrada en vigor de estas revisiones se \njuzgará de conformidad con la reglamentación vigente \nen el momento en el que se haya producido la conducta.\nSección 10.92 Órdenes especiales.\nEl Secretario del Tesoro se reserva la facultad de \ndictar las órdenes especiales que estime oportunas \nen los casos comprendidos en el ámbito de esta parte.\nSección 10.93 Fecha de entrada en vigor.\nSalvo por lo dispuesto en cada sección y con sujeción \na la sección 10.91, la parte 10 es aplicable a partir \ndel 26 de julio de 2002.\nJohn Dalrymple,\nComisionado Diputado de Servicios y Cumplimiento\nAprobado: el 3 de junio de 2014 \nChristopher J. Meade,\nDirector jurídico\n[Doc. 2014-13739 del Registro Federal presentado \nel 09/06/2014 a las 4:15 p. m.;\nFecha de publicación: 12/06/2014]\n" ]
p5337.pdf	0424 Publ 5337 (PDF)	https://www.irs.gov/pub/irs-pdf/p5337.pdf	[ "Individual Noncash Charitable \nContributions, Tax Year 2021\nStatistics of Income\n https://www.irs.gov/statistics/soi-tax-stats-individual-noncash-charitable-contributions\nIndividual\nTax Statistics\nPublication 5337 (Rev. 4–2024) Catalog Number 72601J\nDepartment of the Treasury Internal Revenue Service www.irs.gov\n1 This only includes returns where adjusted gross income is greater than $0.\nSOURCE: IRS, Statistics of Income Division, Noncash Charitable Contributions, April 2024.\n0\n$20B\n$40B\n$80B\n$100B\n$120B\n$140B\n$60B\n2010\n‘11\n‘12\n‘13\n‘14\n‘15\n‘16\n‘17\n‘18\n‘19\n‘20\n2021\nCorporate\nstock\nReal\nestate,\nland,\neasements\nClothing\nHousehold\nitems\nAll\ndonations\nAll Individual Returns With Noncash Charitable \nContributions Reported on Form 8283, Amounts \nCarried to Schedule A by Selected Donation Type, \nTax Years 2010–2021\nAll Individual Noncash Charitable Contributions Reported on Form 8283, Amounts Carried\nto Schedule A by Donee Type, Tax Years 2010–2021\n0\n$5B\n$10B\n$15B\n$20B\n$25B\n$40B\n$35B\n$30B\n‘10\n‘21\n‘10\n‘21\n‘10\n‘21\n‘10\n‘21\n‘10\n‘21\n‘10\n‘21\n2010\n‘21\n‘10\n‘21\n‘10\n‘21\n‘10\n‘21\nArts,\nculture, and\nhumanities\nOther\ndonees\nPublic and\nsocietal\nbenefit\nEducational\ninstitutions\nEnvironment\nand animal\nrelated\norganizations\nReligious\norganizations\nFoundations\nHealth\nand\nmedical\nresearch\nLarge\norganizations\nDonor-\nadvised\nfunds\nThe Internal Revenue Service’s Statistics of Income Division collects data from Form 8283, Noncash Charitable \nContributions. Individual taxpayers use this form when the amount of taxpayer deductions for all noncash donations \non Schedule A, Itemized Deductions, exceeds $500.\n \n●The number of taxpayers filing individual returns that \nclaimed the noncash charitable deduction on Schedule \nA decreased 7.5%, from 7.0 million for Tax Year (TY) \n2020 to 6.5 million for TY 2021. The number of returns1 \nfiled with a Form 8283 totaled 3.0 million in TY 2021, \ndown from 3.1 million in TY 2020.\n \n●The total amount carried from Form 8283 to Schedule \nA increased by 41.3%, from $82.5 billion in TY 2020 \nto $116.7 billion in TY 2021.\n \n●Corporate stock donations accounted for 63.6% of the \ntotal amount donated. These donation amounts increased \n44.6% between TYs 2020 and 2021 from $51.3 billion \nto $74.1 billion, yielding an average stock donation per \nreturn of approximately $397,380 in TY 2021.\n \n●Donor-advised funds, the largest beneficiaries, received \n$37.0 billion, or 31.7% of the total amount donated. \nDonations to foundations, the second largest bene\nficiaries, were $35.5 billion. These had the highest \naverage amount per return among all beneficiaries of \napproximately $698,500.\n \n●Individuals with adjusted gross income over $10 mil\nlion, accounting for 59.2% of the total amount donated, \ndonated $69.1 billion, a 58.2% increase from the pre\nvious tax year’s amount of $43.7 billion.\n \n●Taxpayers aged 65 and older reported the largest \namount carried to the Schedule A, claiming $45.5 \nbillion (39.0% of the total amount), or about $65,410 \nper return. These taxpayers claimed $38.2 billion for \ndonations of corporate stock, mutual funds, and other \ninvestments, or 42.5% of the total amount for dona\ntions of this type.\n" ]

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