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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

More resources:

• Tax filing tips for military service members and veterans

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Notice 2020-11 provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the Internal Revenue Code.  In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I), as reflected by the application of § 430(h)(2)(C)(iv). 

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

WASHINGTON — The Internal Revenue Service reminds farmers and fishermen who chose to forgo making quarterly estimated tax payments that they must file their 2019 Form 1040 along with a payment for all taxes owed by Monday, March 2, 2020.

This special rule normally applies to taxpayers whose farming or fishing income was at least two-thirds of their total gross income in either the current or the preceding tax year. Farmers and fishermen can avoid the estimated tax penalty by both filing and paying all taxes due by March 2. Those who chose to make an estimated tax payment, on or before Jan. 15, 2020, can instead wait and file by the regular April 15 deadline.

IRS Direct Pay is safe, free
The IRS urges farmers and fishermen to take advantage of the speed, convenience and security of IRS Direct Pay to pay their taxes. Anyone can use this free online service to quickly make federal individual income tax payments or quarterly estimated tax payments directly from their checking or savings account. There are no IRS fees and no pre-registration.

IRS Direct Pay is available seven days a week and payments can be scheduled up to 30 days in advance. Users receive instant confirmation after they submit a payment or they can opt in to receive email notifications.

IRS Direct Pay cannot be used to pay the federal highway use tax, payroll taxes or other business taxes. Anyone wishing to pay these business taxes electronically can enroll in the Electronic Federal Tax Payment System (EFTPS). Like IRS Direct Pay, EFTPS is also a free service.

For more information about these and other payment options,  visit IRS.gov/payments.

Related items

• Tax Topic 416, Farming and Fishing Income
• Publication 5034, Need to Make a Tax Payment? (English and Spanish)

WASHINGTON — The Internal Revenue Service today announced it is seeking civic-minded volunteers to serve on the Taxpayer Advocacy Panel (TAP).

The TAP is a federal advisory committee that listens to taxpayers, identifies major taxpayer concerns, and makes recommendations for improving IRS service and customer satisfaction.

Taxpayers interested in serving on the panel may apply through March 30.

“To meet the needs of the taxpaying public, it is critical that the IRS listen to taxpayers to hear what their needs and preferences are,” said Bridget T. Roberts, the Acting National Taxpayer Advocate. “The citizen volunteers who serve on the TAP hear from taxpayers and then bring their collective voice and recommendations to the IRS.

The TAP reports annually to the Secretary of the Treasury, the IRS Commissioner and the National Taxpayer Advocate. The Office of the Taxpayer Advocate is an independent organization within the IRS that provides support for and oversight of the TAP.

To the extent possible, the TAP includes members from all 50 states, the District of Columbia, Puerto Rico and one member representing international taxpayers. Each member is appointed to represent the interests of taxpayers in their geographic location as well as taxpayers overall. For the TAP, “international taxpayers” are broadly defined to include U. S. citizens working, living, or doing business abroad or in U.S. territories.

The TAP is seeking members in the following locations: Alabama, Alaska, Arizona, the District of Columbia, Georgia, Idaho, Illinois, Maryland, Nevada, New Hampshire, New Jersey, New York, North Dakota, Pennsylvania, Tennessee, Utah, Vermont, Virginia, Washington, West Virginia and Wyoming.

The panel is seeking alternates in the following locations: Alabama, Alaska, Arizona, California, Delaware, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming.

Federal advisory committees are required to have a balanced membership in terms of points of view represented. As such, applicants from under-represented groups, such as Native Americans and non-tax professionals, are particularly encouraged to apply. All timely applications, however, will be given consideration.

New TAP members will serve a three-year term starting in Dec. 2020. Applicants chosen as alternate members will be considered to fill any vacancies that open in their areas during the next three years.

To be a member of the TAP, a person must be a U.S. citizen, be current with his or her federal tax obligations, be able to commit 200 to 300 volunteer hours during the year, and pass a Federal Bureau of Investigation criminal background check. Members cannot be federally registered lobbyists. Current Department of the Treasury or IRS employees cannot serve on the panel, and former Department of the Treasury or IRS employees and former TAP members must have a three-year separation from their service to be considered for appointment. Tax practitioner applicants must be in good standing with the IRS (meaning not currently under suspension or disbarment).

For additional information about the TAP or the application process, visit www.improveirs.org or call 888-912-1227 (a toll-free call) and select prompt number five. Callers outside the U.S. may call 214-413-6523 (not a toll-free call) or email the TAP staff at taxpayeradvocacypanel@irs.gov.

A video is available with more information about the TAP and how to contribute to this dynamic group of volunteers.