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For use in preparing Returns Publication 907 - Introductory MaterialFuture DevelopmentsFor the latest information about developments related to Pub. 907, such as legislation enacted after this publication was published, go to IRS.gov/Pub907. What’s NewAnnual contribution limit. For 2022, the maximum amount that can be contributed to your ABLE account is $16,000. Certain employed ABLE account beneficiaries may contribute a limited additional amount. See Contribution limitation, later. Retirement savings contributions credit (saver’s credit) income limits increased. For 2022, your modified adjusted gross income must be not more than $34,000 ($68,000 if married filing jointly; $51,000 if head of household). See Credit for Qualified Retirement Savings Contributions, later.
Reminders2022 ABLE account changes on IRS.gov. See Treasury Decision (TD) 9923 (final regulations on IRS.gov), which finalized ABLE account regulations first proposed in 2015 and 2019. For changes affecting your 2022 return, such as the contribution limit, go to IRS.gov/Pub907 for those updates. Increased exclusion for employer-provided dependent care for 2021 only. The amount of employer-provided dependent care benefits employees can exclude from their 2021 (only) gross income is increased to $10,500 ($5,250 if married filing separately). See Notice 2021-26. IntroductionAn ABLE account. The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE) was enacted to help people with disabilities or who are blind save money in a tax-favored ABLE account to maintain health, independence, and quality of life. Compare ABLE programs on the websites of state governments to see which program is best
suited for you. See ABLE Account, later. This publication concerns people with disabilities and those who care for them. It includes highlights about:
You will find most of the information you need to complete your tax return in its instructions. See How To Get Tax Help at the end of this publication for information about getting publications, forms, and free tax services. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address. Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed. Getting tax forms, instructions, and publications. Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, instructions, and publications. Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online. Publication 907 - Main ContentsIncomeAll income is taxable unless it is specifically excluded by law. The following discussions highlight some taxable and nontaxable income items. For information about distributions from an ABLE account, see ABLE Account, later. Dependent Care BenefitsDependent care benefits include the following.
Exclusion or deduction. If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Your employer can tell you whether your benefit plan qualifies. To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Therefore, you wouldn’t get an exclusion from wages. Instead, you would get a deduction on one of the following Form 1040 or 1040-SR schedules: Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. To claim the deduction, you must use Form 2441. The amount you can exclude or deduct is limited to the smallest of the following.
Statement for employee. Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Your employer will also include any dependent care benefits over $5,000 for 2022 in your wages shown on your Form W-2 in box 1. Qualifying person(s). A qualifying person is any of the following.
For information about excluding benefits on Form 1040, Form 1040-SR, or Form 1040-NR, see Form 2441 and its instructions. Social Security and Railroad Retirement Benefitsmy Social Security account. Social security beneficiaries may quickly and easily obtain the following information from the Social Security Administration's website with a my Social Security account.
For more information and to set up an account, go to SSA.gov/MyAccount. If you received social security or equivalent tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Are any of your benefits taxable? If the only income you received during the year was your social security or equivalent tier 1 RRTA benefits, your benefits are generally not taxable. If you received income during the year in addition to social security or equivalent tier 1 RRTA benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than:
For more information, see the instructions for Form 1040 or 1040-SR, lines 6a and 6b, and Pub. 915, Social Security and Equivalent Railroad Retirement Benefits. Supplemental Security Income (SSI) payments. Social security benefits don’t include SSI payments, which aren’t taxable. Don’t include these payments in your income. Disability PensionsIf you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. You must report your taxable disability payments as wages on line 1 of Form 1040 or 1040-SR until you reach minimum retirement age. Minimum retirement age is generally the age at which you can first receive a pension or annuity if you aren’t disabled. . You may be entitled to a tax credit if you were permanently and totally disabled when you retired. See Pub. 524, Credit for the Elderly or the Disabled..Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Report the payments on Form 1040 or 1040-SR, lines 5a and 5b. See Pub. 575, Pension and Annuity Income. Terrorist attacks. Don’t include in income the disability payments you receive for injuries incurred as a direct result of terrorist attacks directed against the United States (or its allies), whether outside or within the United States. In the case of the September 11 attacks, injuries eligible for coverage by the September 11 Victim Compensation Fund are treated as incurred as a direct result of the attack. However, you must include in your income any amounts that you received that you would have received in retirement had you not become disabled as a result of a terrorist attack. Accordingly, you must include in your income any payments you receive from a 401(k), pension, or other retirement plan to the extent that you would have received the amount at the same or later time regardless of whether you had become disabled. .Contact the company or agency making these payments if it incorrectly reports your payments as taxable income to the IRS on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., to request that it reissue the form to report some or all of these payments as nontaxable income in box 12 (using code J) of Form W-2, or in box 1 of Form 1099-R but not in box 2a. If income taxes are being incorrectly withheld from these payments, you may also submit Form W-4P, Withholding Certificate for Pension or Annuity Payments, to the company or agency to stop the withholding of income taxes from the payments.. Disability payments you receive for injuries not incurred as a direct result of a terrorist attack, or for illnesses or diseases not resulting from an injury incurred as a direct result of a terrorist attack, cannot be excluded from your income under this provision, but may be excludable for other reasons as described in this publication. Retirement and profit-sharing plans. If you receive payments from a retirement or profit-sharing plan that doesn’t provide for disability retirement, don’t treat the payments as a disability pension. The payments must be reported as a pension or annuity. Accrued leave payment. If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. The payment isn’t a disability payment. Include it in your income in the tax year you receive it. See Pub. 525, Taxable and Nontaxable Income. Military and Government Disability PensionsGenerally, you must report disability pensions as income, but don’t include certain military and government disability pensions. See Pub. 525. VA disability benefits. Don’t include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. If you are a military retiree and don’t receive your disability benefits from the VA, see Pub. 525 for more information. Don’t include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. These include:
Other PaymentsYou may receive other payments that are related to your disability. The following payments aren’t taxable.
Long-Term Care InsuranceLong-term care insurance contracts are generally treated as accident and health insurance contracts. Amounts you receive from them (other than policyholder dividends or premium refunds) are generally excludable from income as amounts received for personal injury or sickness. See Pub. 525. Accelerated Death BenefitsYou can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. See Pub. 525. Itemized DeductionsIf you file Form 1040 or 1040-SR, to lower your taxable income, you can generally claim the standard deduction or itemize your deductions, such as medical expenses, using Schedule A (Form 1040). For impairment-related work expenses, use the appropriate business form (1040 Schedules C, E, and F; or Form 2106, Employee Business Expenses). Medical ExpensesWhen figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. You can deduct only the amount of your medical and dental expenses that is more than 7.5% of your adjusted gross income shown on Form 1040 or 1040-SR, line 11. The following list highlights some of the medical expenses you can include in figuring your medical expense deduction.
. Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. See Pub. 502, Medical and Dental Expenses..Impairment-Related Work ExpensesIf you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. If you take a business deduction for these impairment-related work expenses, they are not subject to the 7.5% limit that applies to medical expenses. You are disabled if you have:
Impairment-related expenses defined. Impairment-related expenses are those ordinary and necessary business expenses that are:
See Pub. 502. Tax CreditsThis discussion highlights four tax credits which may lower your tax due and may be refundable. Child and Dependent Care CreditIf you pay someone to care for your dependent under age 13 or your spouse or dependent who is not able to care for themselves, you may be able to get a credit of up to 35% of your expenses. To qualify, you must pay these expenses so you can work or look for work. The care must be provided for:
You can claim the credit on Form 1040 or 1040-SR. You figure the credit on Form 2441. For more information, see the instructions for Schedule 3 (Form 1040), line 2, and Pub. 503, Child and Dependent Care Expenses. Credit for the Elderly or the DisabledYou may be able to claim this credit if you are a U.S. citizen or a resident alien and either of the following applies.
You can claim the credit on Form 1040 or 1040-SR. You figure the credit on Schedule R (Form 1040), Credit for the Elderly or the Disabled. For more information, see the instructions for Schedule 3 (Form 1040), line 6d, and Pub. 524, Credit for the Elderly or the Disabled. Earned Income CreditThis credit is for people who work and have a qualifying child or who meet other qualifications. You can get the credit if your adjusted gross income for 2022 is less than:
To figure the credit, use the worksheet in the Instructions for Form 1040. If you have a qualifying child, also complete Schedule EIC (Form 1040), Earned Income Credit, and attach it to your Form 1040 or 1040-SR. Qualifying child. To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2022, or permanently and totally disabled at any time during 2022, regardless of age. Earned income. If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. More information. For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040 or 1040-SR, line 27, and Pub. 596, Earned Income Credit. Credit for Qualified Retirement Savings ContributionsYou may be able to claim the credit for qualified retirement savings contributions (also known as the saver’s credit) of up to $1,000 (up to $2,000 if filing jointly) if you make eligible contributions to your ABLE account. This is a nonrefundable credit, which means the amount of the credit in any year can’t be more than your tax that you would otherwise pay (not counting any refundable credits) for any tax year. If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you won’t be entitled to this credit. Can you claim the credit? If you make eligible contributions to your ABLE account, you can claim the credit if all of the following apply.
Full-time student. You’re a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you’re either:
You’re a full-time student if you’re enrolled for the number of hours or courses the school considers to be full time. Adjusted gross income. This is generally the amount on your 2022 Form 1040, 1040-SR, or 1040-NR, line 11. However, you must add to that any exclusion or deduction claimed for the year for:
Eligible contributions. Include on Form 8880 your contributions made before 2026 to your ABLE account, as defined in section 529A, up to the annual contribution limit, to figure the amount, if any, of your retirement savings contributions credit (also known as the saver’s credit). Reducing eligible contributions. Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period from any ABLE account or from any retirement plan. Don’t reduce your eligible contributions by the portion of any distribution that is rolled over to another ABLE account. Distributions received by spouse. Any distributions your spouse received are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Testing period. The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Maximum eligible contributions. After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Effect on other credits. The amount of this credit won’t change the amount of your refundable tax credits. A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you don’t owe any taxes. More information on how to figure and report the credit. See Form 8880 to determine your credit. Household EmployersIf you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. In this case, you do not have to pay employment taxes on the amount you pay. But if you control what work is done and how it is done, the worker is your employee. If you possess the right to discharge a worker, that worker is generally considered to be your employee. If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. To find out if you have to pay employment taxes, see Pub. 926, Household Employer's Tax Guide. Business Tax IncentivesIf you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities.
ABLE AccountOverview. Compare ABLE programs on the websites of state governments to see which program is best suited for you.
Who can establish an ABLE account and what are the requirements? You may establish an ABLE account if your blindness or disability occurred before age 26. As a disabled individual, you may be eligible if either of the following applies.
You may choose to have someone else establish an ABLE account for you. If you’re unable to establish an ABLE account, your agent, under a power of attorney, or if none, your conservator or legal guardian, spouse, parent, sibling, grandparent, or a representative payee appointed for you by the Social Security Administration (SSA), in that order, can establish it for you. However, only you, the designated beneficiary, can have any interest in the account during your lifetime. Loss of eligible individual status. If you establish an ABLE account and later cease to be an eligible individual because, for example, your impairment goes into remission, then beginning the first day of the next year no contributions may be accepted by your ABLE account. If you cease to be an eligible individual, then for each tax year in which you are not an eligible individual, the account will continue to be an ABLE account, and the ABLE account will not be deemed to be distributed. Contributions may resume after the impairment recurs. You should notify your ABLE program of any changes in your eligibility status. Distributions from your ABLE account during a period you’re no longer an eligible individual aren’t for qualified disability expenses and therefore are possibly subject to tax. The earnings portion of a distribution (determined under section 72) made from your ABLE account to you when you’re no longer an eligible individual may be taxable. Example. In 2022, the taxpayer is an eligible individual with $2,400 in their ABLE account. $2,000 of this is from contributions, and $400 is earnings. During 2022, the taxpayer’s disability goes into remission and they are no longer an eligible individual. In 2023, a distribution of $2,400 is made to the taxpayer from the ABLE account while they aren’t an eligible individual. The earnings portion, $400, is included in the taxpayer’s gross income after the calculation in Table 1. Contribution limitation. The total annual contributions to an ABLE account (including amounts rolled over from a section 529 account, but not other amounts received in rollovers and/or program-to-program transfers between ABLE accounts) are limited to the annual gift tax exclusion amount ($16,000 for 2022), plus certain employed ABLE account beneficiaries may make an additional contribution up to the lesser of these amounts: (1) the designated beneficiary’s compensation for the tax year, or (2) the poverty line amount of $12,880 in the continental United States, $14,820 in Hawaii and $16,090 in Alaska. The designated beneficiary’s contribution limit is determined using the poverty guideline applicable in the state of the designated beneficiary’s residence. An employed designated beneficiary isn’t eligible for the increased contribution limit for the tax year if any contribution is made on behalf of the employee to a qualified defined contribution plan (within the meaning of section 414(i)), a section 403(b) plan, or a section 457(b) plan. Also, contributions may not exceed an annual cumulative limit, which is the same as the state’s section 529 qualified tuition program limit. What if amounts contributed to your ABLE account are greater than the annual contribution limit? If amounts contributed to your ABLE account are greater than the annual contribution limit, the excess contributions and the earnings on those contributions must be returned to the contributors. The ABLE program should do this on or before the due date of your income tax return, which is generally April 15 (including any extensions), and must notify you of this action. However, it is your responsibility or the responsibility of the person acting on your behalf to ensure that certain contributions of your compensation income are not greater than the limit and to request the return of any excess contributions by the ABLE program. You're subject to a 6% excise tax on the excess contributions and earnings that aren't returned by the ABLE program to the contributors by the due date (including any extensions) of your income tax return. You figure this tax on Form 5329, Part VIII, and file it even if you're not otherwise required to file a federal income tax return. What if your ABLE account exceeds the cumulative limit? The cumulative limit for an ABLE account is set by each state’s ABLE program. If your ABLE account exceeds the cumulative limit, the state’s ABLE program will return to the contributors the contributions that caused your account to go over the limit, and notify you of this action by the due date of your income tax return, which is generally April 15 (including any extensions). Distributions. You can take distributions from your ABLE account to pay for any qualified disability expenses, such as expenses for maintaining or improving your health, independence, or quality of life. Qualified disability expenses include those for education, housing, transportation, employment training and support, assistive technology, personal support services, health, prevention and wellness, financial management, administrative services, legal fees, expenses for oversight and monitoring, and funeral and burial expenses. If distributions from your ABLE account during a year aren't more than your qualified disability expenses for that year, no amount is taxable for that year. If the total amount distributed during a year is more than your qualified disability expenses for that year, the earnings portion of the distribution is included in your income for that year, after the calculation in Table 1. Table 1. Figuring the Taxable Portion of a Distribution
Example. On August 2, 2022, the taxpayer’s ABLE account has a balance of $2,400; $2,000 is from contributions and $400 is earnings. During 2022, the taxpayer has qualified disability expenses of $1,600, but they receive distributions from their ABLE account totaling $2,400 on August 2, 2022. They figure the nontaxable part of their earnings portion as follows.
The taxpayer will include the difference of $133.33 ($400 – $266.67) in their gross income for 2022. The tax on any distribution included in your taxable income is increased by 10%. Figure this tax on Form 5329, Part II, and file it even if you're not otherwise required to file a federal income tax return. Rollovers, program-to-program transfers, and beneficiary changes. If you need to move your ABLE account to another qualified ABLE program to change the designated beneficiary of the account, you can accomplish this through a rollover. If the ABLE program permits, funds can move from one ABLE account to another through a direct program-to-program transfer. Rollover. You don't include in your gross income any amount distributed to you from your ABLE account if it's rolled over within 60 days to another ABLE account established for you or for an eligible family member and no other rollover has been made within the previous 12 months. Eligible family member means a sibling only, whether by blood or by adoption, and includes a brother, sister, stepbrother, stepsister, half brother, and half sister. Program-to-program transfer. The entire balance of your ABLE account can be transferred by your ABLE program to another ABLE program. You can also have your ABLE program transfer all or part of the balance in your account to an eligible family member. If the entire balance is transferred, your first ABLE account is closed after the transfer is complete. A program-to-program transfer isn’t a distribution so you don’t include any of the transferred amount in your gross income. Change of designated beneficiary. Your ABLE program may permit you to change the beneficiary of your ABLE account from yourself to one of your siblings if your sibling is an eligible individual for the tax year in which you make the change. Rollover from section 529 tuition account to section 529A ABLE account. Rollovers may be made without penalty from a section 529 tuition account to a section 529A ABLE account if the beneficiary of the ABLE account is the designated beneficiary of the tuition account or is an eligible member of the family. See Notice 2018-58. The limit on annual contributions to an ABLE account, discussed earlier in Contribution limitation, applies to these rollovers. Information returns for ABLE accounts. You may receive from your ABLE program the following forms which you can use if you need to file an income tax return. Form 1099-QA, Distributions From ABLE Accounts. An ABLE program issues this form to you to report all distributions made from your ABLE account. Form 5498-QA, ABLE Account Contribution Information. An ABLE program issues this form to you annually to report contributions (including rollovers), FMV of the account, opening of a new account, certification of a qualified account, and your disability code. If you have any questions about the amounts on these forms, you should contact your ABLE program administrator. How To Get Tax HelpIf you have questions about a tax issue; need help preparing your tax return; or want to download free publications, forms, or instructions, go to IRS.gov to find resources that can help you right away. Preparing and filing your tax return. After receiving all your wage and earning statements (Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment compensation statements (by mail or in a digital format) or other government payment statements (Form 1099-G); and interest, and dividend statements from banks and investments firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you qualify for free tax preparation, or hire a tax professional to prepare your return. Free options for tax preparation. Go to IRS.gov to see your options for preparing and filing your return online or in your local community, if you qualify, which include the following.
. Getting answers to your tax questions. On IRS.gov, you can get up-to-date information on current events and changes in tax law..
. Need someone to prepare your tax return? There are various types of tax return preparers, including enrolled agents, certified public accountants (CPAs), accountants, and many others who don’t have professional credentials. If you choose to have someone prepare your tax return, choose that preparer wisely. A paid tax preparer is:
Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov. Coronavirus. Go to IRS.gov/Coronavirus for links to information on the impact of the coronavirus, as well as tax relief available for individuals and families, small and large businesses, and tax-exempt organizations. Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement. IRS social media. Go to IRS.gov/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our highest priority. We use these tools to share public information with you. Don’t post your social security number (SSN) or other confidential information on social media sites. Always protect your identity when using any social networking site. The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL.
Watching IRS videos. The IRS Video portal (IRSVideos.gov) contains video and audio presentations for individuals, small businesses, and tax professionals. Online tax information in other languages. You can find information on IRS.gov/MyLanguage if English isn’t your native language. Free Over-the-Phone Interpreter (OPI) Service. The IRS is committed to servicing our multilingual customers by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), other IRS offices, and every VITA/TCE return site. OPI Service is accessible in more than 350 languages. Accessibility Helpline available for taxpayers with disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and future accessibility products and services available in alternative media formats (for example, braille, large print, audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or account-related issues, go to IRS.gov/LetUsHelp. Note.Form 9000, Alternative Media Preference, or Form 9000(SP) allows you to elect to receive certain types of written correspondence in the following formats.
Getting tax forms and publications. Go to IRS.gov/Forms to view, download, or print all of the forms, instructions, and publications you may need. Or, you can go to IRS.gov/OrderForms to place an order. Getting tax publications and instructions in eBook format. You can also download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks. Note.IRS eBooks have been tested using Apple's iBooks for iPad. Our eBooks haven’t been tested on other dedicated eBook readers and eBook functionality may not operate as intended. Access your online account (individual taxpayers only). Go to IRS.gov/Account to securely access information about your federal tax account.
Using direct deposit. The fastest way to receive a tax refund is to file electronically and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online. Getting a transcript of your return. The quickest way to get a copy of your tax transcript is to go to IRS.gov/Transcripts. Click on either “Get Transcript Online” or “Get Transcript by Mail” to order a free copy of your transcript. If you prefer, you can order your transcript by calling 800-908-9946. Reporting and resolving your tax-related identity theft issues.
Ways to check on the status of your refund.
Note.The IRS can’t issue refunds before mid-February for returns that claimed the EIC or the additional child tax credit (ACTC). This applies to the entire refund, not just the portion associated with these credits. Making a tax payment. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.
Note.The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile device using the IRS2Go app are safe and secure. Paying electronically is quick, easy, and faster than mailing in a check or money order. What if I can’t pay now? Go to IRS.gov/Payments for more information about your options.
Checking the status of your amended return. Go to IRS.gov/WMAR to track the status of Form 1040-X amended returns. Note.It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks. Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter. Note.You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may not immediately receive written communications in the requested language. The IRS's commitment to LEP taxpayers is part of a multi-year timeline that is scheduled to begin providing translations in 2023. You will continue to receive communications, including notices and letters in English until they are translated to your preferred language. Contacting your local IRS office. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS TAC. Go to IRS.gov/LetUsHelp for the topics people ask about most. If you still need help, IRS TACs provide tax help when a tax issue can’t be handled online or by phone. All TACs now provide service by appointment, so you’ll know in advance that you can get the service you need without long wait times. Before you visit, go to IRS.gov/TACLocator to find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.” The Taxpayer Advocate Service (TAS) Is Here To Help YouWhat Is TAS?TAS is an independent organization within the IRS that helps taxpayers and protects taxpayer rights. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. How Can You Learn About Your Taxpayer Rights?The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. Go to TaxpayerAdvocate.IRS.gov to help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them. What Can TAS Do for You?TAS can help you resolve problems that you can’t resolve with the IRS. And their service is free. If you qualify for their assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
How Else Does TAS Help Taxpayers?TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, report it to them at IRS.gov/SAMS. TAS for Tax ProfessionalsTAS can provide a variety of information for tax professionals, including tax law updates and guidance, TAS programs, and ways to let TAS know about systemic problems you’ve seen in your practice. Low Income Taxpayer Clinics (LITCs)LITCs are independent from the IRS. LITCs represent individuals whose income is below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee for eligible taxpayers. To find an LITC near you, go to TaxpayerAdvocate.IRS.gov/about-us/Low-Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low Income Taxpayer Clinic List. Page Last Reviewed or Updated: 29-Dec-2022 Which of the following is considered not to be an essential health benefit quizlet?Which of the following is NOT an essential health benefit found in qualified health plans? Qualified health plans (QHPs) must offer essential health benefits such as emergency, rehabilitative and pediatric services. Dental services are not included in the list of essential health benefits.
Which of the following is not a standard exclusion in life insurance policies quizlet?Which of the following is Not a standard exclusion in life insurance policies? Disability. Under what circumstances will the contingent beneficiary receive the death benefit? If the primary beneficiary dies before the insured.
Which of the following does not need to be identified in an insurance policy quizlet?Which of the following does NOT need to be identified in an insurance policy? C.) The insurer's financial rating. Rationale: An insurer's financial rating does not need to be specified in an insurance policy.
Which of the following are characteristics of term life insurance?Term policies do not accrue cash value. They only provide death protection. Premiums increase as the policy is renewed, and the death benefit is only paid out if the insured dies during the policy term.
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