Tax Alerts

IRS Announces Temporary Change to Procedures for Form 8802

The IRS announced a temporary change in policy with respect to Form 8802, Application for United States Residency Certification, for a two-year period. Effective April 4, 2022, if taxpayers received a request from the IRS for a signed copy of their most recent return to support an application for a U.S. residency certification because their return had not yet been posted by the IRS by the time they filed their Form 8802, they will only need to submit a signed copy of the current year base income tax return rather than a copy of their entire return. This means the tax return without any accompanying forms, schedules or attachment. If, at the time of filing Form 8802, taxpayers are unsure if their most recent tax return has yet to be posted by the IRS, it may take less time to process their application if they include a signed copy of the base income tax return with their Form 8802. Further, by filing a signed copy of the base return with their Form 8802, taxpayers are attesting that they have previously filed the income tax return with the IRS as shown on the signed copy. Additionally, the IRS will monitor compliance during this time to determine whether to extend this policy after the two-year pilot period. Finally, more information can be found at https://www.irs.gov/forms-pubs/temporary-change-in-policy-with-respect-to-applications-for-us-residency-certifications-for-a-two-year-period.

IRS Advises Tax Professionals on Signs of Identity Theft, IR-2022-144

The IRS and Security Summit partners have urged tax professionals to be vigilant and look out for the signs of […]

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IRS Advises Tax Professionals on Signs of Identity Theft, IR-2022-144

IRS Issues Statement on CP-14 Notices

The IRS was aware that some payments made for 2021 tax returns were incorrectly applied to joint taxpayer accounts. These […]

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IRS Issues Statement on CP-14 Notices

IRS Updates Premium Tax Credit Table, Required Contribution Percentage, Rev. Proc. 2022-34

The IRS has updated the applicable percentage table used to calculate an individual’s premium tax credit and required contribution percentage […]

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IRS Updates Premium Tax Credit Table, Required Contribution Percentage, Rev. Proc. 2022-34

Reproduction/Substitute Information Returns Requirements Issued, Rev. Proc. 2022-30

The IRS has provided the specifications for the private printing of red-ink substitutes for the 2022 revisions of information returns, […]

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Reproduction/Substitute Information Returns Requirements Issued, Rev. Proc. 2022-30

IRS and Treasury Release Initial Information on Electric Vehicle Tax Credit Under Inflation Reduction Act

The Treasury Department and the IRS have published initial information on changes to the tax credit for electric vehicles strengthened […]

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IRS and Treasury Release Initial Information on Electric Vehicle Tax Credit Under Inflation Reduction Act

Educators Reminded About 2022 Educator Expense Deduction Rise, IR-2022-148

The IRS reminded educators that they will be able to deduct up to $300 of out-of-pocket classroom expenses when they […]

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Educators Reminded About 2022 Educator Expense Deduction Rise, IR-2022-148

IRS Announces New Sign-In Process for Form 990-N Filers

The IRS has announced that beginning August 2022, smaller charities that are eligible and choose to file Form 990-N, Electronic […]

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IRS Announces New Sign-In Process for Form 990-N Filers

FL - Taxpayer lacked standing to challenge department's former practice

The taxpayer did not have standing to contest a notice of proposed assessment that assessed Florida sales and use tax, […]

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FL - Taxpayer lacked standing to challenge department's former practice

IRS Issues Directions to Employees for Video Meetings with Taxpayers

The IRS has issued directions for its taxpayer facing employees to hold video meetings with taxpayers and their representatives. Going […]

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IRS Issues Directions to Employees for Video Meetings with Taxpayers

IRS Security Summit Warns Tax Professionals Against Identity Theft, IR-2022-135

The IRS, state tax agencies and the tax industry have warned tax professionals of new and ongoing threats involving their […]

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IRS Security Summit Warns Tax Professionals Against Identity Theft, IR-2022-135