Revenue Procedure 2022-17 provides: (1) two tables of limitations on depreciation deductions for owners of passenger automobiles placed in service by the taxpayer during calendar year 2022; and (2) a table of dollar amounts that must be used to determine income inclusions by lessees of passenger automobiles with a lease term beginning in calendar year 2022. The tables detailing these depreciation limitations and amounts used to determine lessee income inclusions reflect the automobile price inflation adjustments required by section 280F(d)(7). For purposes of this revenue procedure, the term “passenger automobiles” includes trucks and vans.

Revenue Procedure 2022-17 will be in IRB:  2022-13, dated March 28, 2022.

Revenue Ruling 2022-08 provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by § 1274. 

The rates are published monthly for purposes of sections 42, 382, 412, 642, 1288, 1274, 7520, 7872, and various other sections of the Internal Revenue Code.

Revenue Ruling 2022-08 will be in IRB:  2022-14, dated April 4, 2022.

WASHINGTON — In an effort to provide American taxpayers with the service they deserve, the Internal Revenue Service announced today the latest expansion of its multilingual products, Braille, text, audio and large print products are now available in Spanish.

The agency’s Alternative Media Center (AMC) is converting IRS Form 1040, its main schedules and six publications in Spanish Braille and large print. This announcement highlights the agency’s commitment to make alternative format documents and multilingual resources available to those who need them.

The IRS also has a Languages webpage available in 20 languages to help taxpayers find basic tax information, such as how to check a refund status, pay taxes or file a federal tax return.

“It’s critical that the IRS provides information to people in multiple languages and formats to help them meet their tax responsibilities and receive important tax credits,” said IRS Commissioner Chuck Rettig. “This is another milestone in our ongoing efforts to expand our assistance to more people. I’m extremely proud of our employees’ significant efforts and strong desire to make a huge, positive difference in this area during the last several years, which has been assisted by our partners in the nation’s tax community. We are proud to continue focusing on this area.”

Additional IRS multilingual resources

Alternative media resources for blind, sight-impaired individuals
Taxpayers can download forms and instructions from the Accessible Forms and Publications page of IRS.gov or request copies by calling 800-TAX-FORM (800-829-3676).

Tax forms and publications are available in a variety of formats including:

Latest enhancement to IRS accessibility services
Taxpayers can complete Form 9000, Alternative Media Preference, to choose to receive their IRS notice or letter in Braille, large print, audio and electronic formats. Taxpayers can include the completed form with their tax return, mail it as a standalone form to the IRS or call 800-829-1040 to elect their preferred format. Form 9000 is also available in Spanish Braille and large print.

Taxpayers who have already received a notice or letter in print format and prefer Braille, large print, audio or text, and do not have an alternative media designation on file at the IRS can choose one of the options below to request their preference.

Visit the Information About the Alternative Media Center page of IRS.gov for details.

How to get answers about IRS accessibility services
If a taxpayer has questions about IRS accessibility services, they can contact the Accessibility Helpline at 833-690-0598. Help for multilingual taxpayers is also available on the helpline through the over-the-phone interpreter service. This helpline does not have access to taxpayers' IRS accounts. Those needing help with tax law, refunds or other account-related issues, should visit the Let Us Help You page on IRS.gov.

Notice 2022-13 provides a waiver of the addition to tax under section 6654 for underpayment of estimated income tax by qualifying farmers and fishermen described in the notice.  Under the notice, the addition to tax is waived for farmers and fishermen who, by April 18, 2022, or, for those taxpayers who reside in Maine or Massachusetts, by April 19, 2022, file their 2021 federal income tax return and pay in full any tax reported as due on the return.

Notice 2022-13 will be in IRB: 2022-14, dated 04/04/2022.

Announcement 2022-06 notifies taxpayers of a temporary suspension of the IRS prototype IRA opinion letter program. The announcement also advises taxpayers that, until further notice, adopters of prototype IRAs, SEPs, and SIMPLE IRA plans may rely on a previously received favorable opinion letter, and that taxpayers may use existing model forms to maintain current plans and accounts or establish new plans and accounts.
 
WILL BE IN IRB: 2022-13            DATED: March 28, 2022

WASHINGTON – As part of a Service-wide effort to help under-served communities, the Internal Revenue Service announced today that it is looking for applicants to staff a new call site in Mississippi starting this spring.

The IRS will hire approximately ten Collection Contact Representatives in Clarksdale, Miss., to staff an IRS Automated Collection System (ACS) site, where they will answer calls from taxpayers to help them resolve their tax-related issues.

“A special focus for the IRS has been to increase services and employment in under-represented communities,” said IRS Commissioner Chuck Rettig. “This new effort in Mississippi is designed to help people in the community as well as taxpayers needing help related to collection issues. We are proud to be working closely with federal, state and local officials to launch this new site, and we appreciate their significant assistance raising awareness about this important effort.” 

This special initiative is part of a larger project underway at the IRS to reach under-served communities. Increased IRS participation in the communities the agency serves will provide meaningful career opportunities while increasing service, raising awareness and compliance with tax laws in underrepresented communities.

Clarksdale is an initial step in the longer-term IRS effort. Job openings are for Collection Contact Representative positions. These positions deal with a full range of responsibilities in resolving issues and obtaining information relative to the tax administration process. Contact Representatives provide authoritative tax law assistance and take action where needed to resolve a taxpayer’s tax issues, often involving delinquent situations. Actions needed might include analyzing the taxpayer’s ability to pay, initiating liens and negotiating installment payment agreements.

These positions have a beginning salary range of $36,118 to $46,953 with potential for annual increases and promotions. Both English and bilingual Spanish positions are available. Qualified applicants will receive extensive training on IRS procedures to apply the tax laws and regulations with fairness, along with access and use of all necessary automated systems. Specialized or prior federal work experience is not required.

“Expanded IRS collection services will provide job opportunities in the Mississippi Delta while increasing the agency’s ability to respond to taxpayer phone inquiries,” said Darren Guillot, the IRS Small Business/Self-Employed Commissioner for Collection. “This is an important effort, and the IRS hopes this will open the door to other opportunities in other locations in the future.

Applications are being accepted through March 16. Interested individuals should apply today or as soon as possible via the following announcement on USAJOBS:

Virtual Information Sessions
The IRS Small Business/Self Employed Division will be providing virtual information sessions for individuals who would like more information about the Collection Contact Representative positions and how to apply. During these virtual sessions, Collection Contact Representatives will provide a better understanding of the work they do day-to-day. Human Resource Representatives will also attend the session to discuss the application process and some of the requirements for the positions. Interested individuals can register using the following links:

The IRS encourages people to share this job posting with friends, family or neighbors who may be interested and qualified for the positions.

More functions coming later in 2022 to help taxpayers with more complex issues 
 
WASHINGTON – The Internal Revenue Service today announced it has begun using voice and chat bots on two of its specialized toll-free telephone assistance lines and IRS.gov, enabling taxpayers with simple payment or collection notice questions to get what they need quickly and avoid waiting. Taxpayers can still speak with an IRS telephone representative if needed.
 
"Our phone lines continue to see unprecedented demand, and the IRS continues to look for ways to help people and avoid long wait times,” said IRS Commissioner Chuck Rettig. "Our telephone representatives remain an important part of the service we provide, but these bots can help some people avoid lengthy phone delays for something that could be resolved on the spot. This is part of a larger effort to help people get the assistance they need this tax season."
 
The IRS in recent weeks has deployed voice and chat bots in English and Spanish for phone lines that assist taxpayers with tax payments issues or understanding an IRS notice they may have received. People with general tax season questions generally will not encounter these features at this time. The bots are now available to help taxpayers with:

• How to make One-Time Payments
• Answers to Frequently Asked Questions
• Collection Notice Clarification 

Voice bots are software powered by artificial intelligence (AI) that allow a caller to navigate an interactive voice response (IVR) system with their voice, generally using natural language. Chat bots simulate human conversation through web-based text interaction, also using AI-powered software to respond to natural language prompts. Taxpayers who request to speak with a customer service representative will be placed in queue for English or Spanish ACS telephone assistance. The IRS voice and chat bots currently provide unauthenticated services, which means they cannot provide assistance with a taxpayer’s protected account information. 
 
"Voice and chat bots interact with taxpayers in easy-to-follow ways, which means taxpayers don't have to wait on hold to handle simple tasks, said Darren Guillot, Commissioner of Small Business/Self Employed Collection at the IRS.
 
Later in 2022, IRS voice bots will also enable taxpayers to authenticate their identity to establish payment plans, request a transcript and obtain information about their accounts, such as payoff details. The IRS plans to roll out more voice and chat bots later in 2022 to assist taxpayers with more complex issues.
 
IRS toll-free telephone lines receive millions of calls a year. A customer service representative spends on average nearly 20 minutes with each taxpayer they help on a collection issue. Freeing up IRS phone assistors for taxpayers with complex collection issues who need to speak with someone is another major benefit of voice and chat bots.
 
In addition to the payment lines, voice bots helped people calling the Economic Impact Payment (EIP) toll-free line, providing general procedural responses to frequently asked questions. The IRS also added voice bots for the Advance Child Tax Credit toll-free line in February to provide similar assistance to callers who need help reconciling the credits on their 2021 tax return.
 
The IRS also reminds taxpayers about numerous other self-service options that are available.

WASHINGTON — To help serve taxpayers during this challenging tax season, the Internal Revenue Service announced today that it is hiring more than 5,000 positions in its service processing centers located in Austin, Texas; Kansas City, Missouri; and Ogden, Utah.

These positions fall under a special hiring condition called direct-hire authority. New hires may expect to begin work within 30-45 days of their job offer.

"It's an exciting time to work for the Internal Revenue Service,” said IRS Taxpayer Experience Officer and Wage and Investment Commissioner Ken Corbin. “Those who wish to work with customer service as their focus are encouraged to apply. This is gratifying work - as these newly hired individuals will process tax returns and deliver refunds to the nation’s taxpayers.”

Available positions include temporary, term and permanent jobs. Many are entry-level clerk and tax examiner positions in the Wage and Investment Division. No prior tax experience is required.

“The IRS has opportunities for almost every profession, starting with these entry level positions. Starting here today can guide you to your future career, like it has done for me starting in high school,” said Corbin. 

The IRS offers competitive pay and benefits, on-the-job training, and opportunities for advancement. The pay range for these positions is from GS-02 to GS-09.

Virtual hiring events

The agency is hosting virtual direct hiring events on March 16, 23 and 30, where the IRS will review resumes and extend job offers to eligible applicants on the spot.  

In-person events:

These events are open to the public. Interested job seekers are encouraged to bring their resumé and two forms of identification (i.e., state driver’s license and/or state Identification card, birth certificate, U.S. Passport, Military ID card or Social Security card). Qualified applicants may receive job offers at the in-person events.

Preregistration and social-distancing are required to attend the in-person job fairs. Per Centers for Disease Control and Prevention (CDC) guidelines, mask wear is optional for these job fair sites. For complete details on the virtual events and to register to attend one of the in-person events, visit: jobs.irs.gov/events.

The IRS is an equal opportunity employer. All employees must be U.S. citizens, pass an FBI fingerprint check and tax compliance verification, and meet the mandatory education, training and experience qualification requirements.

WASHINGTON – The Internal Revenue Service issued a filing season reminder today that those taxpayers who pay expenses for the care of a qualifying person while working or looking for work may qualify for an important tax credit.

The Child and Dependent Care Credit is expanded for tax year 2021. This means that more taxpayers will qualify this year than ever before, and the credit will be worth more. Taxpayers with an adjusted gross income of more than $438,000 are not eligible for this credit.

“There are many important tax credits available for families, and we don’t want anyone to overlook the Child and Dependent Care Credit,” said IRS Commissioner Chuck Rettig. “We encourage families and others who may qualify for this credit to carefully review the criteria to make sure they receive the maximum amount they’re entitled to. We also encourage the tax professional communities and others to share this important information.”

Depending on their income, taxpayers can get a credit worth 50% of their qualifying childcare expenses. For tax year 2021, the maximum eligible expense for this credit is $8,000 for one qualifying person and $16,000 for two or more.

For the purposes of this credit, the IRS defines a qualifying person as:

• A taxpayer's dependent who is 12 or younger (no age limit if incapacitated) when the care is provided.
• A taxpayer's spouse who is physically or mentally unable to care for themselves and lived with the taxpayer for more than half the year.
• Someone who is physically or mentally unable to take care of themselves and lived with the taxpayer for six months and is either:

1. the taxpayer's dependent or

2. would have been the taxpayer's dependent except for one of the following:

- The qualifying person received gross income of $4,300 or more

- The qualifying person filed a joint return

- The taxpayer or spouse, if filing jointly, could be claimed as a dependent on someone else's return

Taxpayers can use the Interactive Tax Assistant or see the Frequently Asked Questions on IRS.gov to determine if they can claim this credit. For IRS partners, there’s a special promotional flyer available.

The IRS has been highlighting this credit in a number of ways, including Tax Tips, fact sheets, news releases as well as through Twitter and other IRS social media and outreach channels. It’s also featured in a special IRS YouTube video.

WASHINGTON — The Internal Revenue Service today updated its frequently asked questions (FAQs) (FS-2022-17) PDF on the 2021 Child Tax Credit and Advance Child Tax Credit Payments. These updates are to help eligible families properly claim the credit when they prepare and file their 2021 tax return.

These changes reflect that Publication 972, Child Tax Credit, has become obsolete. Taxpayers should refer to Schedule 8812 (Form 1040). Schedule 8812 (Form 1040) is now used to calculate child tax credits and to report advance child tax credit payments received in 2021, and to figure any additional tax owed if excess advance child tax credit payments  were received during 2021.

These FAQs revisions and additions are as follows:

These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible.

More information about reliance is available.

IRS-FAQ