When people get married their tax situation often changes. A taxpayer's marital status as of December 31 determines their tax filing options for the entire year, but that's not all newlyweds need to know.

Here's a tax checklist for newly married couples:

Name and address changes

• Name – When a name changes through marriage, it's important to report that change to the Social Security Administration. The name on a person's tax return must match what is on file at the SSA. If it doesn't, it could delay any tax refund. To update information, taxpayers should file Form SS-5, Application for a Social Security Card. It is available on SSA.gov, by phone at 800-772-1213 or at a local SSA office.

• Address – If marriage means a change of address, the IRS and U.S. Postal Service need to know. To do that, people should complete and send the IRS Form 8822, Change of Address. Taxpayers should also notify the postal service to forward their mail by going online at USPS.com or visiting their local post office.

Withholding

• After getting married, couples should consider changing their withholding. Newly married couples must give their employers a new Form W-4, Employee's Withholding Allowance within 10 days. If both spouses work, they may move into a higher tax bracket or be affected by the additional Medicare tax. They can use the Tax Withholding Estimator on IRS.gov to help complete a new Form W-4. Taxpayers should review Publication 505, Tax Withholding and Estimated Tax, for more information.

Filing status

• Married people can choose to file their federal income taxes jointly or separately each year. While filing jointly is usually more beneficial, it's best to figure the tax both ways to find out which makes the most sense. Taxpayers should remember, if a couple is married as of December 31, the law says they're married for the whole year for tax purposes.

Scams

• All taxpayers should be aware of and avoid tax scams. The IRS will never initiate contact using email, phone calls, social media or text messages. First contact generally comes in the mail. Those wondering if they owe money to the IRS can view their tax account information on IRS.gov to find out.

More Information:

• Topic 157, Change Your Address – How to Notify the IRS

WASHINGTON — The Internal Revenue Service today reminded employers and self-employed individuals that chose to defer paying part of their 2020 Social Security tax liability that their second annual installment of the deferred amount is due on Dec. 31, 2022.

As part of the COVID relief provided during 2020, employers could choose to put off paying the employer’s share of their Social Security tax liability, which is 6.2% of wages. Self-employed individuals could also choose to defer a similar amount of their self-employment tax. Generally, half of that deferral was due on Dec. 31, 2021. The other half is due on Dec. 31, 2022.

Earlier this fall, the IRS sent reminder notices to affected employers and self-employed individuals. The agency noted, however, that those affected are still required to make the payment on time, even if they did not receive a notice.

How to repay the deferred taxes
Employers and individuals have several options for making this payment. Deferral payments can made through the Electronic Federal Tax Payment System (EFTPS), Direct Pay, by debit card, credit card or digital wallet, or with a check or money order. No matter which payment option is chosen, it must be made separately from other tax payments and deposits. This will ensure that it is credited properly and will help avoid follow-up bills or notices.

EFTPS
Employers and individuals can make the deferral payments through enrollment in the Electronic Federal Tax Payment System, a free service available from the Treasury Department. On the Tax Type Selection screen, choose Deferred Social Security Tax and then change the date to the applicable tax period (the calendar quarter in 2020 for which tax was deferred). Visit EFTPS.gov, or call 800-555-4477 or 800-733-4829 for details.

Direct Pay
Alternatively, self-employed individual taxpayers can choose Direct Pay to pay directly from a checking or savings account. This service is available free only on IRS.gov/payments/direct-pay. Select the "Balance Due” reason for payment and apply the payment to the 2020 tax year where the payment was deferred. Direct Pay is not available to pay employment taxes.

Debit card, credit card or digital wallet
If paying with a credit card, debit card or digital wallet, select "installment agreement." Apply the payment to the 2020 tax year where the payment was deferred. Note that the IRS does not charge a fee for this service, but the authorized third-party payment processors do. Visit IRS.gov/Payments for details.

Check or money order
Make any check or money order payable to United States Treasury, not IRS. For more information on where to mail payments see Instructions for Form 941. 

National Tax Security Awareness Week, Day 4: Choosing a unique Identity Protection PIN adds extra safety for taxpayers

IRS YouTube Video:
New Security Measures Help Protect Against Tax-Related Identity Theft - English

WASHINGTON – As part of a broader effort to increase security, the Internal Revenue Service and the Security Summit partners today reminded taxpayers they could get extra protection starting in January by joining the agency’s Identity Protection Personal Identification Number (IP PIN) program.

Anyone who has a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN) and is able to verify their identity is eligible to enroll in the IP PIN program. More than 6.6 million taxpayers are now protecting themselves against tax-related identity theft by participating in the IP PIN program. Last year, the IRS made changes to the program to make it easier for more taxpayers to join. The fastest and easiest way to receive an IP PIN is by using the Get an IP PIN tool, which will be available in January.

Today’s reminder marks the fourth day of National Tax Security Awareness Week, which runs through Dec. 2. The Security Summit sponsors this annual observance as part of a larger effort between the IRS, the state tax agencies as well as the nation’s tax software and tax professional industries.

The Security Summit was established in 2015 to protect taxpayers and the nation’s tax system against tax-related identity theft. This unique collaboration between the public and private sectors has increased mutual defenses against criminals trying to file fraudulent tax returns and steal refunds.

One of the critical features of the IRS system involves an IP PIN, which is a six-digit number assigned to eligible taxpayers to help prevent the misuse of their Social Security number or Individual Taxpayer Identification Number on fraudulent federal income tax returns.

An IP PIN is known only to the taxpayer and the IRS. Initially designed for confirmed victims of tax-related identity theft, the IP PIN program was expanded in 2021 to include any taxpayer nationwide who wants the additional protection and security of using an IP PIN to file tax returns with the IRS.

“Preventing someone from filing a tax return under another person’s name is the main reason we want people to have this special code,” said IRS Acting Commissioner Doug O’Donnell. “We encourage people to apply for the code when the system opens up in January. This step provides an extra line of protection for taxpayers – and their tax return.”

An IP PIN helps the IRS verify a taxpayer’s identity and accept their federal income tax returns, regardless of whether they are filing electronically or on paper. The online Get an IP PIN tool at IRS.gov/IPPIN displays the taxpayer’s IP PIN. Any participating taxpayer will use the tool in each subsequent year to obtain a new number.

The IRS urges any IP PIN applicant previously rejected during the identity authentication process to try applying again in 2023. The authentication process has been refined and improved, enabling many taxpayers screened out in the past to have a better chance of passing the authentication process.

The Electronic Tax Administration Advisory Committee, or ETAAC, earlier this year highlighted the importance of the IP PIN to taxpayers and tax professionals.

"The IP PIN is the number one security tool currently available to taxpayers from the IRS," the independent advisory group said in its annual report to Congress. "This tool is the key to making it more difficult for criminals to file false tax returns in the name of the taxpayer. In our view, the benefits of increased IP PIN use are many."

The ETAAC also recommended the IRS continue to highlight and promote the IP PIN through a public awareness effort. As part of this effort, the IRS is highlighting the IP PIN as part of National Tax Security Awareness Week. The IRS also continues to raise awareness of special items including Publication 5367, IP PIN Opt-In Program for Taxpayers, in English and Spanish, so that tax professionals can print and share the IP PIN information with clients. Special posters are also available in English and Spanish.

Key points about the IP PIN program
Before applying, keep these key points in mind about the IP PIN program:

• For 2023, the Get an IP PIN tool is scheduled to launch on Jan. 09, 2023. It’s the fastest and easiest way to get an IP PIN. It is also the only option that immediately reveals the IP PIN to the taxpayer. Therefore, the IRS urges everyone to try the Get an IP PIN tool before pursuing other options.
• No identity theft affidavit is required for taxpayers opting in. Anyone who voluntarily applies for an IP PIN does not need to file Form 14039, Identity Theft Affidavit, with the IRS.
• The IP PIN is valid for one year. This means that each January, any participating taxpayer must obtain a newly generated IP PIN.
• Be sure to enter the IP PIN on any return, whether it is filed electronically or on paper. This includes any amended returns or returns for prior years. Doing so will help avoid processing delays or having the return rejected by the IRS.
• Anyone with a Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) who can verify their identity is eligible for the IP PIN opt-in program.
• Any eligible family member can get an IP PIN. This includes the primary taxpayer (the person listed first on a tax return), the secondary taxpayer (on a joint return, the person listed second on the return), or any of their dependents.
• Never reveal an IP PIN to anyone. The only exception is a taxpayer who uses a trusted tax professional to file their return. Even then, only share the IP PIN with the trusted tax pro when it is time to sign and submit the return. The IRS will never ask for an IP PIN. Remember to watch out: Phone calls, emails and texts requesting an IP PIN are scams. Third parties offering to assist taxpayers to establish or re-gain access to IRS online accounts and asking for the taxpayer’s personal information including address, Social Security number or Individual Taxpayer Identification number (ITIN) and photo identification use this information to sell to others, or file fraudulent tax returns, open credit accounts and more.
• Identity theft victims should still fill out an ID theft affidavit. Any confirmed tax-related identity theft victim still needs to file Form 14039 with the IRS if the agency rejects their e-filed tax return due to a duplicate SSN filing. The IRS will then investigate their case. Once the fraudulent tax return is removed from their account, the IRS will automatically mail an IP PIN to the confirmed victim at the start of the following calendar year. Because of security risks, confirmed identity theft victims cannot opt-out of the IP PIN program.

Options for people who can’t pass the online authentication process
Two options are available for people who cannot pass the IRS online identity authentication process. One involves filing Form 15227, and the other requires a visit to an IRS Taxpayer Assistance Center (TAC). Unlike the online option, both of these options involve, for security reasons, a delay in receiving an IP PIN.

Form 15227: For processing year 2023, individuals with an adjusted gross income of $73,000 or less and those filing jointly with an adjusted gross income (AGI) of $146,000 or less with access to a telephone can complete Form 15227 and either mail or fax it to the IRS. An IRS representative will then call them to verify their identity with a series of questions. Taxpayers choosing this option who pass the identity authentication process will generally receive their IP PIN in about a month.

IRS Taxpayer Assistance Centers: Any taxpayer who is ineligible to file Form 15227 may make an appointment to visit an IRS Taxpayer Assistance Center (TAC). Anyone using this option must bring two forms of picture identification. Because this is in-person identity verification, an IP PIN will be mailed to the taxpayer after their visit. Usually, allow three weeks for delivery. To find the nearest TAC, use the IRS Local Office Locator online tool or call 844-545-5640.

As tax professionals begin preparing for the upcoming filing season, reviewing their security measures should be at the top of their to-do list. The Taxes-Security-Together Checklist can help tax them identify the basic steps they should take to safeguard their clients and their business.

Here are some of the recommended safety measures.

Have security and data theft plans
The IRS and Security Summit partners remind tax professionals that federal law requires them to have a written information security plan. In addition to the required information security plan, tax pros also should consider an emergency response plan should they experience a breach and data theft. This time-saving step should include contact information for the IRS Stakeholder Liaisons, who are the first point of contact for data theft reporting to the IRS and to the states.

Use multi-factor authentication to protect tax accounts
Practitioners can download to their mobile phones readily available authentication apps offered through Google Play or the Apple Store. These apps will generate a security code. Codes may also go to a preparer's email or text, but the IRS notes those are not as secure as the authentication apps. Tax professionals can search for "authentication apps" in a search engine to learn more. For more information on multi-factor authentication, taxpayers should visit the Cybersecurity and Infrastructure Security Agency website

Use virtual private networks to protect remote sites
A VPN provides a secure, encrypted way to transmit data between a remote user via the internet and the company network. As teleworking or working from home continues, VPNs are critical to protecting and securing internet connections.

Failure to use a VPN for remote communication can allow an attacker to eavesdrop on network communications. 

Tax professionals should consult cybersecurity experts whenever possible. Practitioners can also search for "best VPNs" to find a legitimate vendor, or major technology sites often provide lists of top services. They should never click on a "pop-up" advertisement for a security product. Those generally are scams.

Avoid phishing scams and attempts to steal EFINs
Phishing emails generally have an urgent message, such as "account password expired." They direct users to an official-looking link or attachment. However, the link may take users to a fake site made to appear like a trusted source, where it requests a username and password. The attachment may contain malware, which secretly downloads software that tracks keystrokes and allows thieves to eventually steal all the tax pro's passwords.

Scam emails can target tax pros by seeking EFIN information. One scam example says it's from "IRS Tax E-Filing" and has the subject line "Verifying EFIN before e-filing."

Tax pros should not take any of the steps outlined in these types of email, especially responding to the email.

Those who receive a scam email should save it as a file and then send it as an attachment to phishing@irs.gov. They also should notify the Treasury Inspector General for Tax Administration to report the IRS impersonation scam. Both TIGTA and the IRS Criminal Investigation division are aware of spear phishing scams targeting tax preparers.

WASHINGTON – The Internal Revenue Service, along with state tax agencies and the nation's tax industry, today announced a special week focusing attention on empowering taxpayers to protect sensitive financial information against identity thieves as the holidays and the 2023 tax season get closer.
 
Now in its seventh year, the annual National Tax Security Awareness Week takes place from Nov. 28-Dec. 2. The event is part of a larger effort that continues by the Security Summit, the coalition of the IRS, the states and the nation’s tax software and tax professional community. The group formed in 2015 to combat tax-related identity theft by strengthening protections against fraud and raising security awareness.
 
With the holidays and tax season approaching, the Summit partners warned taxpayers and tax professionals to take extra steps to protect their financial and tax information. People face a heightened risk in coming months as fraudsters take advantage of the holiday season to trick people into sharing sensitive personal information by email, text message and online. Identity thieves use that information to try to file tax returns and steal refunds.
 
To help combat this, the Summit partner’s National Tax Security Awareness Week will feature a week-long series of educational materials to help protect individuals, businesses and tax professionals from identity theft. The effort will include a Nov. 29 webinar titled Deeper Dive Into Emerging Cyber Crimes and Crypto Tax Compliance, special informational graphics and a social media effort on Twitter and Instagram through @IRSnews and #TaxSecurity.

“Taxpayers and tax professionals need to remain vigilant for increasingly sophisticated scams that look to steal sensitive financial information,” said IRS Acting Commissioner Doug O’Donnell. “The Security Summit effort focuses on highlighting simple steps that small businesses and people in all walks of life can take to protect their information, helping them avoid problems at tax time.”
 
The IRS and Summit partners continue to see constantly evolving threats and scams. They mimic IRS and others in the tax community through fake emails, texts and online scams. These schemes frequently use recent tragedies or charitable groups to coax people into sharing sensitive financial data.
 
“The heightened risk to taxpayers poses a real threat. The criminals continue to evolve and are always looking for opportunities to fraudulently obtain this information,” said Neena Savage, President of the Board of Trustees for the Federation of Tax Administrators and Tax Administrator for Rhode Island. “We urge everyone to take the steps necessary to protect their sensitive information, which simultaneously helps strengthen the joint work conducted by the states, the IRS and the tax industry through the Security Summit partnership.”
 
As Security Summit partners increased their joint defenses against identity theft in recent years, including through the Identity Theft Information Sharing and Analysis Center (ISAC), fraudsters have increasingly looked for ways to obtain sensitive personal financial information to help slip past common defenses. That has made tax professionals – who hold valuable tax information for their clients – a tempting target for scam artists.
 
“The innovative Summit partnership between the public and private sectors has created important protections against tax-related identity theft,’ said Julie Magee, Tax Regulatory Lead at Cash App Taxes and an original member of the Security Summit who currently serves as the group’s communications co-chair. “This collaborative effort continues to thwart identity thieves, helping protect taxpayers and tax professionals while also safeguarding the federal and state tax systems essential to running our nation.”
 
With International Fraud Awareness Week underway through Nov. 19 this year, the Security Summit offers a preview of the upcoming National Tax Security Awareness Week that begins Nov. 28.
 
National Tax Security Awareness Week 2022 highlights
 
Cyber Monday: Protect personal and financial information online
The IRS and the Security Summit partners remind people to take these basic steps when shopping online:

• Use security software for computers and mobile phones – and keep it updated.
• Make sure anti-virus software for computers has a feature to stop malware, and that there is a firewall enabled that can prevent intrusions.
• Use strong and unique passwords for all accounts.
• Use multi-factor authentication whenever possible.
• Shop only secure websites; look for the "https" in web addresses and the padlock icon; avoid shopping on unsecured and public Wi-Fi in places like coffee shops, malls or restaurants. 

Tax professionals should review their security protocols
As identity thieves continue targeting tax professionals, the IRS and the Summit partners urge practitioners to review the “Taxes-Security-Together” Checklist, including:

• Deploy basic security measures.
• Use multi-factor authentication to protect tax software accounts.
• Create a Virtual Private Network if working remotely.
• Create a written data security plan as required by federal law.
• Know about phishing and phone scams.
• Create data security and data theft recovery plans. 
  

Get an Identity Protection PIN
Taxpayers who can verify their identities online may opt into the IRS IP PIN program – a tool taxpayers can use to protect themselves – and their tax refund. Here’s what taxpayers need to know:

• The Identity Protection PIN or IP PIN is a six-digit code known only to the individual and the IRS. It provides another layer of protection for taxpayers’ Social Security numbers on tax returns.
• Use the Get an Identity Protection PIN (IP PIN) tool at IRS.gov/IPPIN to immediately get an IP PIN.
• Never share the IP PIN with anyone but a trusted tax provider.

Businesses should watch out for tax-related scams and implement safeguards
Most cyberattacks are aimed at small businesses with fewer than 100 employees. Some details from this segment include:

• Learn about best security practices for small businesses.
• IRS continues protective masking of sensitive information on business transcripts.
• A Business Identity Theft Affidavit, Form 14039-B, is available for businesses to report theft to the IRS.
• Beware of various scams, especially the W-2 scam that attempts to steal employee income information.
• Check out the “Business” section on IRS’s Identity Theft Central at IRS.gov/identify theft.  

Earlier this year, the Protect Your Clients; Protect Yourself campaign encouraged tax professionals to focus on fundamentals and to watch out for emerging vulnerabilities for those practitioners using cloud-based services for their practice.
 
Additional resources
In addition to reviewing IRS Publication 4557, Safeguarding Taxpayer Data, tax professionals can also get help with security recommendations by reviewing Small Business Information Security: The Fundamentals by the National Institute of Standards and Technology. The IRS Identity Theft Central pages for tax pros, individuals and businesses have important details as well.
 
The IRS and Security Summit partners also share YouTube videos on security steps for taxpayers. The videos can be viewed or downloaded at Easy Steps to Protect Your Computer and Phone and Security Measures Help Protect Against Tax-Related Identity Theft.
 
Employers can share Publication 4524, Security Awareness for Taxpayers, with their employees and customers and tax professionals can share with clients.

A second attorney and two tax professionals have been indicted in the $1 billion Garza tax shelter scheme. Attorney and CPA Kevin McDonnell and CPA James Richardson, co-owners of tax preparation and accounting firm McDonnell Richardson, P.C., were added to the case in a superseding indictment recently filed. The pair are charged with one count of conspiracy to defraud the United States, one count of conspiracy to commit wire fraud, and five counts of assisting in the preparations of fraudulent tax returns. Craig Fenton, a tax manager at McDonnell Richardson, was indicted on the same charges. The alleged mastermind of the scheme, attorney Joseph Garza, was previously indicted on 18 counts of wire fraud, one count of conspiracy to commit wire fraud, and 22 counts of aiding and assisting in the preparation of fraudulent income tax returns. The superseding indictment added a charge of conspiracy to defraud the United States.

Giving Tuesday is coming; now is a good time to review tax benefits for charitable giving

The Tuesday after Thanksgiving marks Giving Tuesday when many people choose to make charitable donations. People making charitable donations for Giving Tuesday, or at any time during the year, should review whether their gift is tax-deductible.

Donations to charities may be deductible
Most contributions of cash or property made to a charitable organization are deductible as an itemized deduction on Schedule A, Form 1040, Itemized Deductions. Cash contributions include those made by check, credit card or debit card, as well as unreimbursed out-of-pocket expenses in connection with volunteer services to a qualifying charitable organization. Donations of property other than cash are generally deductible at their fair market value.

There are some contributions that aren’t tax deductible, including donations:

• Made to a supporting organization
• Intended to help establish or maintain a donor advised fund
• Carried forward from prior years
• Made to most private foundations
• Made to charitable remainder trusts
• Of time spent volunteering

Some things to do when a taxpayer is considering making charitable gifts include:

• Use the Interactive Tax Assistant to help determine if a charitable contribution is deductible.
• Get a written acknowledgement for any charitable contributions of $250 or more.
• Research charities they are considering donating to carefully.

Tax Exempt Organization Search tool
As people are deciding where to make their donations, the IRS has a tool that may help. Tax Exempt Organization Search on IRS.gov is a tool that allows users to search for charities. TEOS provides information about an organization's federal tax status and filings.

Things to know about the TEOS tool:

• Donors can use it to confirm an organization is tax-exempt and eligible to receive tax-deductible charitable contributions.
• Users can find out if an organization had its tax-exempt status revoked.
• TEOS does not list certain organizations that may be eligible to receive tax-deductible donations, including churches, organizations in a group ruling and governmental entities.
• TEOS lists organizations under the legal name or a "doing business as" name on file with the IRS. No separate listing of common or popular names is searchable.

Qualified charitable distributions
Taxpayers age 70 ½ or older can make a qualified charitable distribution directly from their IRA, other than a SEP or SIMPLE IRA, to a qualified charitable organization. The maximum annual amount a taxpayer may exclude from income for a QCD is $100,000. A QCD may also count toward the taxpayer’s required minimum distribution for the year. Taxpayers should review Publication 590-B, Distributions from Individual Retirement Arrangements, for more information.

As the nation prepares to celebrate Veteran’s Day, the IRS reminds members of the military, veterans and their families that the agency offers a variety tax resources specifically for them. These resources and information are designed to help members of the military community navigate their unique and sometimes complex tax situations. Reviewing these resources is a good way to prepare for the upcoming tax filing season.

Here's a list of some of these resources.

• Tax Information for Members of the Military is the main page on IRS.gov where people can go to find links to helpful info, resources and services.  
• A taxpayer's military status affects whether they are eligible for certain benefits. Taxpayers can check their eligibility for military tax benefits by visiting IRS.gov. Qualifying employers include the Armed Forces, uniformed services and support organizations.  
• There are rules specific to those who serve in combat zones. These taxpayers and their families can find out more on the Tax Exclusion for Combat Service page of IRS.gov. They should also review special rules for the earned income tax credit. If these apply to their tax situation, it could lead to a larger refund.  
• The Armed Forces' Tax Guide is a comprehensive IRS publication for military members. This includes:  
• • Special rules for military personnel serving abroad, including deadline extensions
  • Unreimbursed moving expenses
  • Reserve component travel expenses  
• Members of the military and qualifying veterans can prepare and e-file their taxes for free through MilTax. Taxpayers who do not qualify for MilTax have other options to prepare and e-file their federal taxes for free.  
• Most military installations offer free income tax assistance through the military Volunteer Income Tax Assistance program. Military service members can contact their installation's legal office for details. Veterans may also qualify for free tax help at locations nationwide if they meet income or age requirements. 

It is now preparer tax identification number (PTIN) renewal season for 2023.

All PTINs expire on Dec. 31 and must be renewed annually. You must have a valid PTIN if you plan to prepare any federal tax returns for compensation or you are an enrolled agent.

The renewal fee is $30.75 and non-refundable. Get started at www.irs.gov/ptin.

If you can't remember your User ID or password, use the "Forgot User ID" or "Forgot Password" links on the PTIN system login page. You will be asked to enter the email address associated with your account and the answer to your secret question.

Rev. Proc. 2022-40 modifies Rev. Proc. 2016-37, 2016-29 IRB 136, which, in part, provides the circumstances under which a plan sponsor may submit a determination letter application to the Internal Revenue Service with respect to a qualified individually designed plan, to permit the submission of determination letter applications for section 403(b) individually designed plans. Among other things, this revenue procedure also modifies the circumstances under which a plan is considered to have been issued an initial plan determination and modifies the scope of review of qualified individually designed plans submitted under the determination letter program.