Don’t wait on hold; use IRS online tools for faster help

Presidents Day weekend is peak time for IRS phone traffic. Skip the wait by visiting IRS.gov. 

WASHINGTON — With the 2025 filing season underway and the anticipated high demand for IRS phone lines around the Presidents Day holiday, the Internal Revenue Service today encouraged taxpayers to visit IRS.gov and use online tools to get immediate answers. 

Presidents Day weekend is typically a busy time in the tax filing season, according to IRS statistics, when calls to IRS phone lines are often at their highest. 

The IRS has resources to help taxpayers beat the rush. On IRS.gov, taxpayers can use the Let Us Help You page that covers most topics for filing season and beyond. In addition, people can get free help online with self-service options. 

The IRS offers several free filing options. There’s also step-by-step help about filing a personal federal income tax return. 

Skip the mail: File electronically and choose direct deposit 

Approximately 93% of taxpayers file their federal income tax returns electronically, and most choose direct deposit to receive their refunds. According to Treasury’s Bureau of the Fiscal Service, paper refund checks are 16 times more likely to have an issue, like the check being lost, misdirected, stolen or uncashed. 

The IRS offers free online and in-person tax preparation options for eligible taxpayers through IRS Free File, IRS Direct File and Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs. 

• Taxpayers who earned $84,000 or less in 2024 can use IRS Free File Guided Tax Software now through Oct 15. IRS Free File Fillable forms are also available at no cost to any income level and provide electronic forms that people fill out and electronically file themselves. 

• Direct File is now open in 25 participating states where taxpayers can use Direct File to e-file directly with the IRS for free. It’s a free web-based service – available in English and Spanish – that works on mobile phones, laptops, tablets or desktop computers. It guides taxpayers through a series of questions to prepare their federal tax return step-by-step. Direct File automatically guides taxpayers to state tools to complete their state taxes. Get help from IRS customer service representatives through a live chat feature in English and Spanish. Interested taxpayers can go to directfile.irs.gov, where they can determine if they’re eligible. 

• The VITA and TCE programs offer free tax return preparation to eligible people in the community by IRS certified volunteers through a network of community partnerships. The VITA program has operated for over 50 years. VITA sites offer free tax help to people who need assistance in preparing their own tax returns, including, people who generally make $67,000 or less, persons with disabilities and limited English-speaking taxpayers. In addition to VITA, TCE program volunteers offer free tax help, particularly for those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. 

• MilTax, a Department of Defense program, generally offers free return preparation and electronic filing software for federal income tax returns and up to three state income tax returns for all military members and some veterans, with no income limit. 

Skip the wait: Get tax info with an Individual Online Account 

Individuals with Social Security numbers or Individual Taxpayer Identification Numbers (ITIN) can create or securely access their Individual Online Account and get the latest information about their federal tax account. 

With an IRS online account, taxpayers can: 

• Access their tax records, including their Adjusted Gross Income from their most recently filed tax return.
• View, approve and sign authorizations from their tax professional.
• Request and view their Identity Protection PIN (IP PIN), a six-digit number known only to the taxpayer and the IRS that prevents someone else from filing a tax return using their information.
• Check refund status.
• Validate and save bank accounts.
• View balance and payment history and create a payment plan.
• Make a payment and schedule or cancel future payments.
• Get virtual assistance for balance due and payment-related questions.
• Manage their communication preferences. 

Skip the wondering: Check refund status online 

The popular Where’s My Refund? tool on IRS.gov has the most up-to-date information available about a taxpayer’s refund status. Recent improvements to Where’s My Refund? allow taxpayers to see more detailed refund status messages in plain language, reducing the need for taxpayers to call the IRS. 

Most Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) related refunds should be available in bank accounts or on debit cards by March 3 if taxpayers chose direct deposit and there are no other issues with their tax return. Taxpayers can check Where’s My Refund? for their personalized refund date. Where's My Refund? should show an updated status by February 22 for most early EITC/ACTC filers. 

Skip the phone: Get answers to tax questions online 

The Interactive Tax Assistant (ITA) tool on IRS.gov provides answers to several tax questions specific to individual circumstances. Based on input, ITA determines a person’s filing status, whether they should file a tax return, if someone is an eligible dependent, if a type of income is taxable, if a filer is eligible to claim a credit, if an expense is deductible and more. 

Skip the headache: Use online checklists when preparing to file 

Taxpayers can find out what tax paperwork and records they need to file an accurate and complete return on IRS.gov. Taxpayers should have all their important and necessary documents before preparing their return. They should also check for common errors and omissions that may slow down tax processing, including refund times. 

If a taxpayer receives Form 1099-K, they should visit What to do with Form 1099-K to help them determine if that money should be reported as income on their federal tax return. Missing a W-2? Certain information return documents are available in Individual Online Account. People can sign on and get copies of Forms W-2, Wage and Tax Statement; Forms 1095-A, Health Insurance Marketplace Statement; and Forms 1099-NEC, Nonemployee Compensation. These forms are available for tax years 2023 and 2024. 

Skip the guessing: Check eligibility for EITC using online tax assistant 

The Earned Income Tax Credit (EITC) helps low- to moderate-income workers and families get a tax break. The IRS estimates that about one in five EITC eligible taxpayers don’t claim this valuable credit. If a taxpayer qualifies, they can use the credit to reduce the taxes they owe – and maybe increase their refund.

The Earned Income Tax Credit Assistant on IRS.gov can help individuals determine: 

• If they are eligible to claim the EITC.
• If they have any qualifying children or relatives.
• The estimated amount of their credit.
• The filing status they should use. 

Skip the worry: Use an IP PIN to protect against tax-related identity theft 

An Identity Protection PIN (IP PIN) is a proactive way to protect against tax-related identity theft. Tax-related identity theft occurs when someone uses stolen personal information, including Social Security numbers, to file a tax return claiming a fraudulent refund. If a person suspects they are a victim of identity theft, they should continue to pay their taxes and file their tax return, even if they must file a paper return. Visit Identity Theft Central to find out more. 

An Identity Protection PIN (IP PIN) is a six-digit number known only to the taxpayer and the IRS that prevents someone else from filing a tax return using their Social Security number or Individual Taxpayer Identification Number. It helps the IRS verify a person’s identity when they file their electronic or paper tax return. The fastest way to request and receive an IP PIN is by creating an Individual Online Account. If someone wishes to get an IP PIN and they don’t already have an account on IRS.gov, they must register to validate their identity. 

Skip the stress: Find a reputable tax professional at IRS.gov 

The IRS also reminds taxpayers that a trusted tax professional can prepare their tax return and provide helpful information and advice. People can use the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to find a preparer who is skilled in tax preparation and accurately files income tax returns. 

Most tax professionals provide outstanding and professional tax service. However, choosing the wrong tax return preparer hurts taxpayers financially every year. Be sure to check tips for choosing a tax preparer and how to avoid unethical "ghost" return preparers. 

While all tax professionals are required to list their preparer tax identification number (PTIN) and sign the return, some do not. Referred to as ghost preparers, these people encourage taxpayers to take advantage of tax credits and benefits for which they do not qualify. Sometimes they charge a large percentage fee of the refund or even steal the entire tax refund. After the tax return is prepared, these “ghost preparers” may simply disappear, leaving well-meaning taxpayers to deal with the consequences. 

The IRS encourages people to use a trusted tax professional because even when the tax return preparer signs the return, the taxpayer is ultimately responsible for the accuracy of every item reported on their return. Visit IRS.gov to find a reputable tax professional. 

Skip the surprise: Use the Tax Withholding Estimator 

Taxpayers should check their tax withholding every year, especially if they experience a major life change. The Tax Withholding Estimator tool allows taxpayers to estimate the federal income tax they want their employer to withhold from their paycheck. 

By using the Tax Withholding Estimator, taxpayers can adjust their tax withheld up front so they can protect against having too little tax withheld and prevent an unexpected tax bill or penalty at tax time next year. Taxpayers should submit a new Form W-4 to their employer to make any adjustments. 

IRS.gov is the first stop for help 

IRS.gov is the quickest and easiest option to get help. Taxpayers can visit IRS.gov anytime to get answers to tax questions. People can find more tips and resources by visiting the Let Us Help You page on IRS.gov. 

For more information 

• File Your Taxes for Free.
• Publication 5136, IRS Services Guide.
• Publication 5895, Who Do You Trust to Prepare Your Return?
• Publication 5731-B, Are You Making Money Selling Things or Providing a Service?

Revenue Procedure 2025-16 provides: (1) two tables of limitations on depreciation deductions for owners of passenger automobiles placed in service by the taxpayer during calendar year 2025; 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 2025. 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 2025-16 will be in IRB:  2025-11, dated March 10, 2025.

EITC has helped America’s working families since 1975

WASHINGTON — The Internal Revenue Service and partners around the nation today celebrated the 50^th anniversary of the Earned Income Tax Credit (EITC)with the launch of this year’s EITC Awareness Day campaign. 

The annual campaign, now in its 19^th year, helps increase awareness among the millions of working Americans with a low-to-moderate income who are eligible for the EITC. The IRS estimates that roughly one in five eligible taxpayers miss out on claiming this valuable credit.  

EITC was signed into law on March 29, 1975. Through numerous legislative changes, the tax break has helped encourage work and lift many financially challenged families out of poverty. 

As of December 2024, approximately 23 million workers and families had received about $64 billion total from the EITC, according to IRS statistics. On average, eligible taxpayers received $2,743 from the credit in tax year 2023. 

For the past 19 years, the IRS has invited community organizations, elected officials, state and local governments, schools, employers and other interested parties to join this national grassroots effort to help reach workers eligible for the credit. IRS offers an online social media toolkit with sample text and downloadable graphics to help spread the word about the EITC. 

Who is eligible to claim the EITC? 

Workers may use the EITC Assistant, an online tool, to check their eligibility, which may be affected by changes in marital, parental or financial status. Workers also may visit the Child-related Tax Benefits Comparison page to learn more about basic eligibility rules for the EITC and several other tax credits. 

EITC is for workers whose income did not exceed the following limits in 2024:

No. of Dependents	Single Filer Income Limit	Married, Filing Jointly Income Limit
No children	$18,591	$25,511
1 child	$49,084	$56,004
2 children	$55,768	$62,688
3+ children	$59,899	$66,819

*Investment income limit: $11,600 

Workers also must:

• Be a U.S. citizen or resident alien all year.
• File a tax return even if their income level doesn’t usually require them to file.
• Have a valid Social Security number (SSN) for themselves, as well as for their spouse, if filing a joint return, and for each qualifying dependent claimed for the EITC.
• File a return without Form 2555, Foreign Earned Income.

There are special rules for military personnel, clergy and ministersand taxpayers with certain types of disability income or a child who is disabled.

Eligible workers between the ages of 25 and 64 who have no dependents may receive up to $632 by claiming the EITC, while married but separated spouses who do not file a joint return may qualify for the EITC if they meet certain requirements.

Those with qualifying children can receive a maximum of $7,830 when claiming the EITC for tax year 2024, up from $7,430 in tax year 2023.

How to claim the EITC

To get the EITC, workers must file a tax return and claim the credit on that return. They can file in a variety of ways, including by using:

• IRS Free File on IRS.gov. Qualified taxpayers can prepare and file federal income tax returns online for free using guided tax preparation software. IRS Free File also provides Fillable Forms free online for use by any taxpayer, regardless of income, who is comfortable preparing their own return.
• Direct File. An option for eligible people in participating states to prepare and file their federal tax return online for free directly and securely with IRS. Taxpayers have access to live chat support from IRS staff. While Direct File doesn't prepare state returns, if someone lives in a participating state, Direct File guides taxpayers to a state-supported tool to prepare and file their state tax return for free.
• A reputable tax professional. To help taxpayers avoid unscrupulous “ghost preparers,” the IRS offers tips for choosing a trustworthy tax professional, whether that’s a certified public accountant, Enrolled Agent, or a trusted person without a professional credential. Taxpayers can check whether someone is credentialed using the Directory of Federal Tax Return Preparers, and find information on national tax professional groups at irs.gov.
• Free tax preparation assistance. There are thousands of Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) sites across the country available to help workers eligible to claim the EITC. Taxpayers can find a VITA or TCE site by using the VITA/TCE Locator Tool, through the IRS2Go smartphone app or by calling 1-800-906-9887.

As a reminder, the quickest way for taxpayers to get their refund is by e-filing an accurate return and choosing to receive that refund via direct deposit.

New this year: Duplicate dependents

Starting this filing season, the IRS will accept an e-filed return even if a dependent has already been claimed on a separate, previously filed return as long as the primary taxpayer on the second return includes a valid Identity Protection Personal Identification Number (IP PIN).

This change will reduce the time it takes for the agency to receive the tax return and accelerate the issuance of tax refunds for those with duplicate dependent returns. In previous years, the second tax return had to be filed by paper.

Meanwhile, taxpayers who do not have IP PINs will have their e-filed returns rejected if one of their dependents has already been claimed by another taxpayer.

Note that the use of an IP PIN does not exempt taxpayers from receiving notices questioning their right to claim certain dependents.

Claiming other valuable tax credits

Whether they qualify for the EITC, taxpayers may be eligible for other valuable tax credits, such as the Child Tax Credit (CTC), the Additional Child Tax Credit (ACTC) or the Credit for Other Dependents (ODC). The Interactive Tax Assistant is a helpful tool for taxpayers to check their eligibility for those credits.

When to expect EITC refunds

The “Where’s My Refund?” tool, which allows taxpayers to monitor the status of their refunds, will be updated with projected deposit dates for most early EITC/ACTC refund filers by Feb. 22. Most EITC or ACTC related refunds should be available in bank accounts or on debit cards by March 3 if there are no issues with a taxpayer’s return and they chose to receive their refund by direct deposit.

Additional resources

• Celebrating 50 Years of the Earned Income Tax Credit.
• EITC Central.
• EITC reports and statistics, including participation rates by state.
• Publication 596, Earned Income Credit, offers a detailed view of the EITC, eligibility rules and instructions on how to claim the credit.
• Other Refundable Credits Toolkit.
• @IRSnews and @IRSenEspanol, the IRS X news feeds, provide the latest federal tax news and information for taxpayers in English and Spanish.
• IRSvideos available on YouTube that provide information about credits, deductions and tax law changes.
• Get an Identity Protection Personal Identification Number (IP PIN). 

Issue Number:  2025-05 Inside This Issue 2025 filing season underway with expanded services for taxpayers IRS, national partners promote EITC Awareness Day on 50th anniversary of the Earned Income Tax Credit Upcoming webinars and continuing education for tax professionals News from the Justice Department’s Tax Division 1.  2025 filing season underway with expanded services for taxpayers The IRS opened the 2025 tax season on Jan. 27 with a focus on expanding options and features to help taxpayers. The IRS expects more than 140 million individual tax returns to be filed this season. The filing deadline is April 15. Taxpayers residing in a federally declared disaster area may have additional time to file and pay federal taxes. Back to top 2.  IRS, national partners promote EITC Awareness Day on 50th anniversary of the Earned Income Tax Credit In honor of the 50th anniversary of the Earned Income Tax Credit, the IRS and its partners nationwide launched this year’s EITC Awareness Day Campaign. Now in its 19th year, the annual campaign aims to increase awareness among the millions of working Americans with a low-to-moderate income who are eligible for the EITC. The IRS estimates that roughly one in five eligible taxpayers miss out on claiming this credit. As of December 2024, roughly 23 million workers and families had received about $64 billion total from the EITC, according to IRS statistics. On average, eligible taxpayers received $2,743 from the credit in tax year 2023. Taxpayers may use the EITC Assistant to check their eligibility, which may be affected by changes in marital, parental or financial status. Even if taxpayers do not qualify for the EITC, they may be eligible for other credits or deductions. The Interactive Tax Assistant can help determine eligibility for the Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents. Visit the Tax Return Preparer Toolkit for more information. Back to top 3.  Upcoming webinars and continuing education for tax professionals The IRS offers the upcoming live webinars to the tax pro community: The ABCs of Foreign Tax Credit for Individuals (FTC) on Feb. 19 at 1 p.m. ET. Earn up to two continuing education credits (Federal Tax). Visit the registration page for this webinar for more information. The IRS also encourages tax professionals to register for the IRS Nationwide Tax Forum Online to get access to 18 seminars recorded at the 2024 IRS Nationwide Tax Forum. The Nationwide Tax Forum Online offers tax professionals a convenient way to stay informed about current legislation, IRS procedures and key topics for the upcoming tax season. Back to top 4.  News from the Justice Department’s Tax Division A federal grand jury in New Jersey returned an indictment charging Christopher Demba with 55 counts of tax return fraud and obstructing the IRS. For tax years 2018 through 2023, Demba, a New Jersey tax preparation business owner, allegedly prepared returns for clients that contained false information resulting in the clients claiming refunds to which they were not entitled. In addition, the claim alleges that Demba obstructed the IRS by providing fictitious working papers to IRS personnel to support some of the claims on returns he prepared for clients. Demba faces three years in prison for each count as well as a period of supervised release, restitution and monetary penalties. IRS Criminal Investigation is investigating the case. Back to top                                       Thank you for subscribing to e-News for Tax Professionals an IRS e-mail service. If you have a specific concern about your client's tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the mailing list e-News for Tax Professionals. Please Do Not Reply To This Message To subscribe to or unsubscribe from another list, please go to the e-News Subscriptions page on the IRS Web site.

IRS offers top tips to make tax time easier  

WASHINGTON —The Internal Revenue Service today provided taxpayers with six tips to make filing their 2024 tax return easier. 

Most of the information below is also available on the IRS.gov Let Us Help You page. Taxpayers should follow these handy suggestions as they prepare to file: 

1. Gather all important and necessary tax paperwork and records needed for filing a complete and accurate tax return. Errors and omissions can lead to missing a deduction or credit and slow down tax return processing and refunds. 

Before filing, taxpayers should have their: 

• Social Security numbers for everyone listed on the tax return.
• Bank account and routing numbers.
• Tax forms such as W-2s, 1099s, 1098s, records of digital asset transactions and other income documents.
• Form 1095-A, Health Insurance Marketplace statement.
• IRS letters they may have citing an amount received for a certain tax deduction or credit.

2. Report all types of income on the tax return to avoid receiving a notice or a bill from the IRS. Include income from: 

• Goods created and sold on online platforms.
• Investment income.
• Part-time or seasonal work.
• Self-employment or other business activities.
• Services provided and paid through mobile apps. 

3. Avoid paper returns. Filing electronically with direct deposit is the fastest way to get a refund. Plus, tax software helps taxpayers avoid mistakes. It does the math and guides people through each section of their tax return. 

4. Consider IRS free resources to help eligible taxpayers file. 

• IRS Free File provides a free online alternative to filing a paper tax return to any individual or family who earned $84,000 or less in 2024.
• Direct File is available in 25 participating states for eligible taxpayers to file online directly with the IRS for free. This year, Direct File supports reporting more income types and claiming more credits and deductions. The free web-based service – available in English and Spanish – provides access to IRS customer service representatives through a live chat feature and works on mobile phones, laptops, tablets or desktop computers. Direct File guides taxpayers through a series of questions to prepare their federal tax return step-by-step and automatically guides taxpayers to state tools to complete their state taxes.
• People who make over $84,000 can use the IRS' Free File Fillable Forms. These are the electronic version of IRS paper forms. This product is best for people who are comfortable preparing their own taxes.
• People who generally make $67,000 or less, persons with disabilities, limited English-speaking taxpayers and those who are 60 years of age and older, can also find free one-on-one tax preparation help around the nation through the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs.
• The Department of Defense provides MilTaxas a free tax resource for the military community. MilTax is a suite of tax services available for members of the military, as well as qualifying veterans and family members. There are no income limits. Eligible taxpayers can use MilTax to electronically file a federal tax return and up to three state returns for free. 

5. Choose tax filing options based on personal situation and comfort level with tax preparation: 

• Personally file taxes.
• Use online filing services.
• Hire a tax professional and choose carefully. Most tax return preparers are professional, honest and provide excellent service to their clients. However, dishonest tax return preparers who file false income tax returns do exist. The IRS has a Directory of Federal Tax Return Preparers with Credentials and Select Qualifications and more on choosing a tax pro on IRS.gov. 

6. Use online resources at IRS.gov to quickly get answers to tax questions, check a refund status or pay taxes. There’s no wait time or appointment needed. Online tools and resources are available 24 hours a day, including the IRS’ Interactive Tax Assistant tooland Let Us Help You resources, which are especially helpful. 

Stay updated 

• Follow the IRS’ official social media accounts and email subscription lists to stay current on the latest tax topics and alerts.
• Download the IRS2Go mobile app.
• Watch IRS YouTube videos.

WASHINGTON — The Internal Revenue Service opened the 2025 tax filing season today and is accepting and processing federal individual tax year 2024 returns.

During today’s early morning opening, IRS systems have already received millions of tax returns from across the nation for processing.

The IRS expects more than 140 million individual tax returns for tax year 2024 to be filed ahead of the Tuesday, April 15 federal deadline. More than half of all tax returns are expected to be filed this year with the help of a tax professional, and the IRS urges people to use a trusted tax pro to avoid potential scams and schemes.

Taxpayers residing in a federally declared disaster area may have additional time to file and pay federal taxes.

Get free help preparing and filing taxes electronically

Taxpayers can visit IRS.gov to get answers to tax questions. IRS.gov is the quickest way for taxpayers to get help. The Interactive Tax Assistant (ITA) is a tool that provides answers to several tax law questions specific to individual circumstances. Based on input, it can determine a taxpayer’s filing status, if a person should file a tax return, if someone can be claimed as a dependent, if a type of income is taxable, if a filer is eligible to claim a credit or if an expense can be deducted.

The IRS encourages people to file their tax returns electronically and choose direct deposit for more secure and faster refunds. According to Treasury’s Bureau of the Fiscal Service, paper refund checks are 16 times more likely to have an issue, like the check being lost, misdirected, stolen or uncashed.  Filing electronically reduces tax return errors as the tax software does the calculations, flags common errors and prompts taxpayers for missing information.

Free tax filing options

The IRS offers free online and in-person tax preparation options for eligible taxpayers through IRS Free File, IRS Direct File and Volunteer Income Tax Assistance and Tax Counseling for the Elderly programs.

IRS Free File. Taxpayers with income of $84,000 or less last year can use IRS Free File Guided Tax Software now through Oct. 15. IRS Free File Fillable forms, a part of this program, is available at no cost to any income level and provides electronic forms that people fill out and e-file themselves, also at no cost.

Direct File. Now open in 25 participating states, taxpayers can use Direct File to file online directly with the IRS for free. It is a free web-based service – available in English and Spanish – that works on mobile phones, laptops, tablets or desktop computers. It guides taxpayers through a series of questions to prepare their federal tax return step-by-step. Direct File automatically guides taxpayers to state tools to complete their state taxes. Get help from IRS customer service representatives through a live chat feature in English and Spanish. Interested taxpayers can go to directfile.irs.gov, where they can determine if they are eligible.

Volunteer Income Tax Assistance (VITA). The VITA program offers free tax help to people who generally make $67,000 or less, persons with disabilities and taxpayers whose preferred language is not English. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.

In addition to VITA, the Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 and older, specializing in questions about pensions and retirement-related issues unique to seniors.

MilTax. This is a Department of Defense program available to members of the military and some veterans with no income limit. MilTax generally offers free return preparation and electronic filing software for federal income tax returns and up to three state income tax returns.

Most refunds issued in less than 21 days: EITC refunds for many available by March 3

The easiest way to check a refund's status is by using “Where's My Refund?” on IRS.gov or the IRS2Go app.

Many factors can affect refund timing after the IRS receives a tax return. Although the IRS issues most refunds in less than 21 days, the IRS cautions taxpayers not to rely on receiving a refund by a certain date, especially when making major purchases or paying bills. Some returns may require additional review and may take longer.

Under the federal Protecting Americans from Tax Hikes (PATH) Act, the IRS cannot issue Earned Income Tax Credit (EITC) and Additional Child Tax Credit (ACTC) refunds before mid-February. “Where's My Refund?” should show an updated status by February 22 for most early EITC/ACTC filers. The IRS expects most EITC/ACTC related refunds to be available in taxpayer bank accounts or on debit cards by March 3 if they chose direct deposit and there are no other issues with their tax return.

Report taxable income; don’t file before receiving key documents

People should report all taxable income on their tax return and wait to file until they receive all of their income and informational documents. Taxpayers may receive various income and information statements such as Forms 1099 from banks or other payers, unemployment compensation, dividends, pensions, annuities or retirement plan distributions. Taxpayers receiving Forms 1099-K, for payments on sale of goods and services through an online marketplace or payment app, can visit What to do with Form 1099-K to help them figure and report the correct amount of income on their tax return.

Choose a trusted tax professional

More than half of taxpayers turn to a tax professional for help filing a tax return. While most tax preparers deliver exceptional and professional service, selecting the wrong preparer can lead to financial harm.

Taxpayers should review the tips for choosing a tax preparer and learn how to avoid unethical “ghost” returnpreparers who don’t sign or include a valid preparer tax identification number (PTIN) on every tax return they prepare. Taxpayers can also use the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to find trusted professionals. The IRS also reminds taxpayers that choosing someone affiliated with a recognized national tax association is always a good option. Tax professionals accepted into the IRS electronic filing program are authorized IRS e-file providers, qualified to prepare, transmit and process electronically filed tax returns.

Be aware of tax scams

Be aware of scammers, who can become more active during tax season. They will attempt to mislead people about tax refunds, credits and payments. They pressure people for personal, financial, employment information or money.

Watch out for:

• A big payday. If it sounds too good to be true, it probably is. Bad tax advice on social media may convince people to lie on tax forms or mislead them about credits they can claim.
• Demands or threats. Impersonators want people to pay “now or else.” They threaten arrest or deportation. They don’t let people question or appeal the amount of tax they owe. 
• Odd or misspelled website links. Odd or misspelled web links can take people to harmful sites instead of IRS.gov.

Tax-related identity theft occurs when someone uses stolen personal information, including Social Security numbers, to file a tax return claiming a fraudulent refund. If a person suspects they are a victim of identity theft, they should continue to pay their taxes and file their tax return, even if they must file a paper return. Visit Identity Theft Central to find out more.

Know the signs of identity theft

Thousands of people have lost millions of dollars and their personal information to tax scams. Scammers use the regular mail, telephone and email to set up individuals, businesses, payroll and tax professionals. Check out the latest consumer alerts and read more about the most recent tax related scams identified by the IRS.

More help is now available

The IRS also provides taxpayers help in-person at Taxpayer Assistance Centers nationwide.

Some improvements taxpayers will see during the 2025 filing season are:

IRS Individual Online Account. The IRS continues to add more functionality to this important tool. Individuals can create or access their IRS Online Account at Online account for individuals. With an IRS Online Account, people can:

• View key details from their most recent tax return, such as adjusted gross income.
• Request an Identity Protection PIN.
• Get account transcripts, to include wage and income records.
• Sign tax forms like powers of attorney or tax information authorizations.
• View and edit language preferences and alternative media.
• Receive and view over 200 IRS electronic notices.
• View, make and cancel payments.
• Set up or change payment plans and check their balance.

New scam alert. To help protect taxpayers against emerging threats, there’s a new banner on the Online Account homepage that alerts taxpayers of potential scams and schemes, along with a link to their Digital Notices and Letters page to view correspondence sent to them from the IRS. The feature helps to educate taxpayers on common scams and fraudulent efforts to steal taxpayer information and provide taxpayers with more ability to validate the legitimacy of IRS communications.

Redesigned notices. The IRS successfully redesigned 284 notices in 2024, exceeding the agency’s 200 notice goal. It is important to note that 200 notices were redesigned and deployed in 2024 and an additional 84 redesigned notices are in line to be deployed in 2025. All notices will be added to Individual Online Account so taxpayers receiving a specific letter can see it.

Mobile-adaptive tax forms. Taxpayers can now access 67 forms on cell phones and tablets. The most recent forms feature “save and draft” capabilities, which allow the taxpayer to start a form, save it and return to it later. The addition of save and draft allows for future capabilities, including the ability for multiple spouses to sign a form.

Virtual assistants to help with refunds and other questions. Whether a taxpayer uses an online tool or calls the IRS, they will experience upgraded help features. During filing season 2025, the IRS will offer voicebot services to all taxpayers calling the IRS for refund information. The voicebot is available in English and Spanish and has helped thousands of callers without the need to wait for the next available representative. Taxpayers will have to authenticate their identity to gain access to their refund information by providing select information from their tax return.

Last year the IRS began using online chatbots for various functions. These chatbots use either guided help through choice buttons or an open text box for a customized question. The chatbots use natural language processing and understanding to interpret the input from the taxpayer to provide an appropriate response. To launch the chatbot, the taxpayer simply clicks on the “Chat” button in the lower right corner of the webpage. Currently taxpayers can use chatbots from eight webpages.

Inside This Issue

1. IRS selects 18 new IRS Advisory Council members for 2025
2. IRS, Coalition Against Scam and Scheme Threats announce 2025 filing season changes aimed at increasing fraud detection
3. Get answers to your questions using IRS’ new chatbot feature
4. IRS launches Fast Track Settlement pilot programs to make ADR more efficient
5. Wage statements and certain information returns due Jan. 31
6. Treasury, IRS seek feedback on proposed rules and a draft form for certain corporate reorganizations and separations
7. Upcoming webinars for tax professionals
8. News from the Justice Department’s Tax Division
9. Technical Guidance

1.  IRS selects 18 new IRS Advisory Council members for 2025

The IRS this week announced the appointment of 18 new members to the Internal Revenue Service Advisory Council (IRSAC). Established in 1953, the IRSAC is an organized public forum for IRS officials and representatives of the public to discuss a broad range of issues in tax administration. The Council provides the IRS Commissioner and agency leaders with feedback, observations and recommendations. The Council will present its annual report at a public meeting in November. The Chair of the IRSAC this year is Christine Freeland.

Visit Internal Revenue Service Advisory Council on IRS.gov to learn more.

Back to top

2.  IRS, Coalition Against Scam and Scheme Threats announce 2025 filing season changes aimed at increasing fraud detection

The IRS and its partners in the Coalition Against Scam and Scheme Threats (CASST) this week announced changes for the 2025 filing season to help protect taxpayers from becoming victims of a scam or scheme and preventing tax professionals from having their credentials compromised.

The changes include a new form involving the Fuel Tax Credit designed to make it harder for taxpayers to be misled into claiming the credit. The IRS is also stepping up review on a variety of “other withholding” claims on Form 1040 that have been targets of scammers. And the IRS is reaching out to taxpayers who have potentially been using “ghost preparers” to prepare tax returns.

Back to top

3.  Get answers to your questions using IRS’ new chatbot feature

The IRS recently expanded the availability of chatbot technology to e-Servicessupport to give tax professionals, software developers and transmitters a new way to access answers to frequently asked questions.

The chatbot provides answers to questions such as:

• What is the status of my e-Services Application?
• What is the status of my e-File application?
• Why was my electronically filed return rejected?
• Where do I find information on transmitter control codes?
• What is the status of my electronically filed information return?
• How do I perform software testing?

To access the chatbot, visit our e-Services page on IRS.gov.

Back to top

4.  IRS launches Fast Track Settlement pilot programs to make ADR more efficient

Three pilot programs have been announced by the IRS to test modifications to current alternative dispute resolution (ADR) programs. IRS ADR programs are intended to assist taxpayers resolve tax disputes. The pilots focus on Fast Track Settlement (FTS)—a program that allows Appeals to mediate disputes between a taxpayer and the IRS while the case is still within the jurisdiction of the examination function, and Post-Appeals Mediation (PAM), a program in which a mediator is introduced to help foster a settlement between Appeals and the taxpayer.

“The IRS has been revitalizing existing ADR programs as part of IRS transformation efforts in alignment with the IRS Strategic Operating Plan,” said Elizabeth Askey, Chief of the IRS Independent Office of Appeals. “We’re committed to providing taxpayers who wish to resolve their issues without litigation a choice of effective and efficient ADR options as early as possible.”

Back to top

5.  Wage statements and certain information returns due Jan. 31

Businesses have until Jan. 31 to file certain information returns and wage statements. The Jan. 31 deadline applies to:

• Employers filing Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration.
• Payers filing Form 1099-NEC, Nonemployee Compensation, with the IRS.

Jan. 31 is also the deadline to:

• Furnish copies of W-2, Form 1099-NEC and other information returns to the recipients. See each form’s filing instructions for the due dates to furnish copies to recipients.

Back to top

6.  Treasury, IRS seek feedback on proposed rules and a draft form for certain corporate reorganizations and separations

The Department of the Treasury and the IRS released proposed rules for corporate separations and reorganizations, including reporting requirements for multi-year corporate separations. Additionally, the IRS has posted to IRS.gov a preliminary draft of new Form 7216, Multi-Year Transaction Reporting. The new form will give the IRS the information it needs regarding corporate separations, and these proposed regulations offer thorough, authoritative guidance regarding the Internal Revenue Code provisions addressing corporate mergers and acquisitions transactions. Comments on both the proposed regulations and the new form are due by March 17.

Back to top

7.  Upcoming webinars for tax professionals

The IRS offers the upcoming live webinars to the tax pro community:

• Document Upload Tool on Jan. 21 at 2 p.m. ET. Earn up to one continuing education credit (Federal Tax). Visit the webinar’s registration page for more information and to register.
• New Features for Tax Pros: Do Business Faster and Easier with IRS Online on Jan. 23 at 2 p.m. ET. Earn up to two continuing education credits (Federal Tax). Visit the webinar’s registration page for more information and to register.

Back to top

8.  News from the Justice Department’s Tax Division

The Justice Department filed a civil injunction suit against a group of Florida tax return preparers seeking to bar them from owning or operating a tax return preparation business and preparing tax returns. The defendants allegedly used several schemes to prepare and file tax returns that improperly inflated their customers’ returns and falsely reduced their taxable incoming, according to the complaint.

Arthur Grimes, a Florida man who used the “Note Program,” a tax fraud scheme, was found guilty of obstructing the IRS and received a 21-month prison sentence. The tax fraud scheme run by tax return preparers Christopher Johnson and Jasen Harvey included Grimes as a co-conspirator. Grimes caused four false income tax returns to be filed as part of the scheme. The bad actors sought refunds totaling $627,587 of which the IRS paid approximately $270,000. 

Back to top

9.  Technical Guidance

Announcement 2025-06 implements a pilot program testing changes to Fast Track Settlement programs currently available to taxpayers under examination in the Large Business and International, Small Business/Self-Employed, and Tax Exempt/Government Entities divisions.

Notice 2025-08 modifies the New Elective Safe Harbor for the domestic content bonus credit contained in Notice 2024-41, 2024-24 I.R.B. 1615, by updating the tables in sections 4.04(1)-(3), clarifying the rules and defined terms, reclassifying the Manufactured Products and Manufactured Product Components, and by providing new associated cost percentages for those components.

Notice 2025-09 provides safe harbors regarding the incremental cost and retail price equivalent of certain qualified commercial clean vehicles for purposes of the credit for qualified commercial clean vehicles under section 45W of the Internal Revenue Code.

Notice 2025-12 provides the percentage increase for calculating the qualifying payment amounts for items and services furnished during 2025 for purposes of sections 9816 and 9817 of the Internal Revenue Code, sections 716 and 717 of the Employee Retirement Income Security Act of 1974, and sections 2799A–1 and 2799A–2 of the Public Health Service Act.

Notice 2025-13 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2024 used under section 417(e)(3)(D), the 24-month average segment rates applicable for January 2025, and the 30-year Treasury rates, as reflected by the application of section 430(h)(2)(C)(iv).

Revenue Procedure 2025-06 provides the exclusive procedures for certain applicable entities, as defined in section 6417(d)(1)(A) of the Internal Revenue Code and the regulations thereunder that are not required to file either a federal income tax return under section 6011 or an annual information return under section 6033(a), but previously filed a Form 990-T solely to make an elective payment election under section 6417, to change their annual accounting period.

Revenue Procedure 2025-13 provides a streamlined method by which taxpayers who have elected the application of the alternative tax under section 831(b) may obtain automatic consent of the Secretary to revoke such election by making certain representations.

Revenue Procedure 2025-14 provides the first Annual Table for sections 45Y and 48E.

Revenue Ruling 2025-04 provides guidance regarding the income and employment tax treatment of contributions and benefits paid in certain situations under a state paid family and medical leave program, as well as the related reporting requirements.

Revenue Ruling 2025-05 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.

WASHINGTON — The Internal Revenue Service today updated the frequently asked questions in Fact Sheet 2025-01.  

These FAQs supersede earlier FAQs that were posted in Fact Sheet 2024-15, on April 17, 2024.  

The updates to the FAQs contain substantial changes within each section of the Energy Efficient Home Improvement Credit and the Residential Clean Energy Property Credit. 

More information about reliance is available.

Revenue Procedure 2025-06 provides the exclusive procedures for certain applicable entities, as defined in § 6417(d)(1)(A) of the Internal Revenue Code and the regulations thereunder that are not required to file either a federal income tax return under § 6011 or an annual information return under § 6033(a), but previously filed a Form 990-T solely to make an elective payment election under § 6417, to change their annual accounting period.  

Revenue Procedure 2025-06 will be in IRB:  2025-6, dated 2/3/2025.

Notice 2025-13 sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2024 used under § 417(e)(3)(D), the 24-month average segment rates applicable for January 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).  

Notice 2025-13 will be in IRB:  2025-6, dated February 3, 2025.