https://www.irs.gov/newsroom/eligible-seniors-have-many-free-tax-filing-options

https://www.irs.gov/newsroom/clean-vehicle-credits-can-help-car-buyers-pay-less-at-the-dealership

Aug. 24, 2023

https://www.irs.gov/newsroom/truckers-know-the-deadline-for-the-heavy-highway-vehicle-use-tax

The Heavy Highway Vehicle Use Tax is an annual federal excise tax on heavy highway motor vehicles operating on public highways. The payment due date is the last day of the month following the month the vehicle was first used on public highways.For vehicles that first started driving on public highways in July 2023, the deadline is Aug. 31, 2023.

About the Heavy Highway Vehicle Use Tax

• Anyone who has registered or is required to register large trucks and buses with a taxable gross weight of 55,000 pounds or more must file Form 2290, Heavy Highway Vehicle Use Tax ReturnPDF.
• The filing deadline is not tied to the vehicle registration date. Taxpayers must file Form 2290 by the last day of the month following the month in which they first used the vehicle on a public highway during the taxable period, regardless of the vehicle’s registration renewal date.
• Taxpayers who have 25 or more taxed vehicles registered in their name must e-file Form 2290 and pay the tax. On vehicles they expect to use for 5,000 miles or fewer (7,500 for farm vehicles), they’re required to file a return but pay no tax. If the vehicle exceeds the mileage use limit during the tax period, the tax becomes due.
• Taxpayers who first use vehicles on a public highway during the month of July 2023 must file Form 2290 and pay the appropriate tax between July 1 and Aug. 31, 2023. For additional taxable vehicles placed on the road during any month other than July, the tax is prorated for the months during which it was in service. IRS.gov has a table to help determine the filing deadline.

What to know about filing Form 2290

• All Form 2290 filers are encouraged to e-file; e-filing is required for taxpayers reporting 25 or more vehicles on Form 2290. A list of IRS-approved e-file providers is on IRS.gov. Filers use Schedule 1 of Form 2290 to report all vehicles for which they are reporting tax. The IRS sends an electronically stamped Schedule 1 within minutes after accepting an e-filed return.
• If filing by mail, taxpayers should make sure they use the correct mailing address. Taxpayers who file by mail will receive their stamped Schedule 1 within six weeks after the IRS receives the form.
• The stamped Schedule 1 serves as proof of payment when the taxpayer registers their vehicles in any state, unless specifically exempted.

The IRS Form 2290 call center is available for questions

The IRS Form 2290 call center is available weekdays between 8 a.m. and 6 p.m. ET. The toll-free number from within the U.S. is 866-699-4096. The number for Canada and Mexico is 859-320-3581. Calls from outside the U.S. are not toll-free.

IRS Tax Tip 2023-99, Aug. 8, 2023

Crooks are always looking for new ways to scam unsuspecting taxpayers. Scammers impersonate the IRS by phone or email, in person, or by mail or delivery service – and cost people their time and money. By staying vigilant against schemes and scams, taxpayers can protect themselves.

Scammers can pose as the IRS by mail – taxpayers should know the facts

One of the newest and more devious schemes involves mail coming in a cardboard envelope from either a delivery service or the United States Postal Service (USPS). The enclosed letter includes the IRS masthead and wording that the notice is “in relation to your unclaimed refund.” The contact information does not belong to the IRS, but the mailing looks official. This scheme seeks sensitive personal information from taxpayers – including driver’s license photos – that can be used by identity thieves to steal the taxpayer’s refund and other sensitive financial information.

It’s now easier to spot when it’s a scammer at the door and not the IRS

Scam artists may also appear at the door posing as IRS agents, creating confusion for not just the taxpayers but also local law enforcement agencies. As this scam has grown, taxpayer confusion about home visits by IRS revenue officers has increased.

To help combat these scams, the IRS recently announced that it is ending most unannounced visits to taxpayers by agency revenue officers. In place of the unannounced visits, revenue officers will instead contact taxpayers through an appointment letter, known as a 725-B Letter, and schedule a follow-up meeting. This will help taxpayers feel more prepared when it is time to meet.

Taxpayers who receive a request from IRS in the mail or by phone can always contact IRS customer service to authenticate it.

Scammers may also contact taxpayers electronically

Taxpayers should be on the lookout for a summer surge of tax scams as identity thieves continue sending email and text messages promising tax refunds or offers to help “fix” tax problems. They may pose as the IRS or tax professionals, urging the taxpayer to click fraudulent links so the identity thieves can steal valuable personal information.

Taxpayers should remember: the IRS never initiates contact regarding a bill or tax refund by email, text or social media.

IRS Tax Tip 2023-91, July 19, 2023

Anyone saying “I do” this summer should review a few tax-related items after the wedding. Big life changes, including a change in marital status, often have tax implications. Here are a few things couples should think about after they tie the knot.

Name and address changes

People who change their name after marriage should report it to the Social Security Administration as soon as possible. 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. The form is available on SSA.gov, by calling 800-772-1213 or at a local SSA office.

If marriage means a change of address, the IRS and U.S. Postal Service need to know. To do that, people should 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 by visiting their local post office.

Double-check 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. For most couples, filing jointly makes the most sense, but each couple should review their own situation. If a couple is married as of December 31, the law says they’re married for the whole year for tax purposes.

https://www.irs.gov/newsroom/tax-to-dos-for-newlyweds-to-keep-in-mind

IRS Tax Tip 2023-94, July 25, 2023

Elective pay allows applicable entities, including tax-exempt and governmental entities that would otherwise be unable to claim certain credits because they do not owe federal income tax, to benefit from some clean energy tax credits. By choosing this election, the amount of the credit is treated as a payment of tax and any overpayment will result in a refund.

Applicable entity eligibility

Applicable entities can use elective pay. Applicable entities include:

• Tax-exempt organizations such as public charities, private foundations, social welfare organizations, labor organizations, business leagues and others
• States and political subdivisions such as local governments or Indian tribal governments
• U.S. territories and their political subdivisions
• Agencies and instrumentalities of state, local, tribal and U.S. territorial governments
• Alaska Native corporations
• The Tennessee Valley Authority
• Rural electric cooperatives

How to receive the elective payment

For an eligible entity to receive an elective payment, they need to take the following steps:

1. Identify the project or activity they are pursuing and satisfy all requirements for the applicable credit.
2. Determine the correct tax year, which determines the due date of the tax return.
3. Complete the pre-filing registration process with the IRS. More information about this process will be available later in 2023. 

After the pre-filing registration process is complete and the requirements for the applicable credit have been satisfied, the eligible entity can claim and receive an elective payment by choosing the election on their annual tax return along with any form required to claim the relevant tax credit.

Applicable entities need their own Employee Identification Number (EIN) or Tax Identification Number (TIN) to complete the pre-filing registration process. Applicable entities that don’t otherwise have a filing requirement cannot use or borrow the EIN of a related entity.

Eligible credits:

• Production Tax Credit for Electricity from Renewables
• Clean Electricity Production Tax Credit
• Investment Tax Credit for Energy Property
• Clean Electricity Investment Tax Credit
• Low-Income Communities Bonus Credit
• Credit for Carbon Oxide Sequestration
• Zero-Emission Nuclear Power Production Credit
• Advanced Energy Project Credit
• Advanced Manufacturing Production Credit
• Credit for Qualified Commercial Clean Vehicles
• Alternative Fuel Vehicle Refueling Property Credit
• Clean Hydrogen Production Tax Credit
• Clean Fuel Production Credit

https://www.irs.gov/newsroom/certain-energy-credits-under-the-inflation-reduction-act-are-elective-pay-eligible

Tax tips for new parents

Kids are expensive. Whether someone just brought a bundle of joy home from the hospital, adopted a teen from foster care, or is raising their grandchild. There are several tax breaks that can help.

Here are some tax tips for new parents