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Foros tributarios nacionales de 2023 ya están disponibles en línea

Consejo Tributario del IRS 2023-119SP En Esta Edición Foros tributarios nacionales de 2023 ya están disponibles en línea Los Foros Tributarios Nacionales en línea del IRS ofrecen 18 seminarios nuevos de autoestudio. Ahora las personas pueden revisar las sesiones en línea e incluso obtener créditos de educación continua. Los profesionales de impuestos pueden elegir entre una variedad de temas que abarcan una amplia gama de leyes tributarias federales. Los seminarios de 2023 son: La experiencia de los contribuyentes con la Oficina de apelaciones independiente del IRS Discurso con el comisionado del IRS Danny Werfel IRS - Plan operativo estratégico e implementación Desarrollos recientes en retención e informes de información en el extranjero Informes de regalos extranjeros y fideicomisos en los Formularios 3520 y 3520-A Los nuevos anexos K-2 y K-3 y el Formulario 1116, Crédito tributario extranjero e informar elementos del Anexo K-3 en el Formulario 1040-NR (SP), Declaración de Impuestos sobre los Ingresos de Extranjeros No Residentes de los Estados Unidos Circular 230 y ética en la práctica tributaria: cómo evitar problemas Un popurrí de problemas de profesionales de impuestos (potencialmente dolorosos) IA - Verificación de identidad para profesionales de impuestos Transacciones sujetas a impuestos con activos digitales Transacciones abusivas de evasión de impuestos Cambios a los requisitos de presentación de formularios 1099-K Lo que necesita saber acerca del sistema de recibo de declaraciones informativas Distribuciones de planes de jubilación después de SECURE 1.0 y SECURE 2.0 Asistir con servicios de número de identificación de contribuyentes individuales; conviértase en un agente tramitador Cambios en la ley tributaria para 2023 Protección de identidad Navegación por las reglas de los créditos tributarios reembolsables Obtenga créditos de educación continua Por una tarifa de $29 por seminario, CPAs, agentes inscritos y participantes anuales del programa de la temporada de presentación de impuestos que toman los seminarios pueden obtener créditos de educación continua. Para obtener crédito, los usuarios deben crear una cuenta, responder preguntas de revisión durante todo el seminario y pasar exámenes cortos al final. Vea los seminarios de manera gratuita Las personas también pueden optar por ver los seminarios de manera gratuita, pero no tendrán acceso a las preguntas de revisión o los exámenes finales y no recibirán crédito por los seminarios. Los Foros Tributarios Nacionales en línea también ofrecen varios seminarios de años anteriores.

2023 National Tax Forums Now Available Online The Internal Revenue Service (IRS) has made the 2023 National Tax Forums available online. These forums offer 18 new self-study seminars that individuals can review at their convenience. What’s more, participants can even earn continuing education credits. Tax professionals are given a choice of a variety of topics […]

Límite del 401(k) aumenta a $23,000 para 2024; límite de IRA aumenta a $7,000

El Servicio de Impuestos Internos (IRS) anunció hoy que la cantidad que las personas pueden aportar a sus planes 401(k) en 2024 aumentó a $23,000, en comparación con $22,500 para 2023. El IRS también emitió hoy una guía técnica con respecto a todos los ajustes del costo de vida que afectan las limitaciones en dólares para los planes de pensión y otros artículos relacionados con la jubilación para el año tributario 2024, en el Aviso 2023-75. El límite de las contribuciones para los empleados que participan en los planes 401(k), 403(b), la mayoría de los planes 457 y el plan de ahorro Thrift Savings Plan del gobierno federal se aumentó a $23,000, en comparación con $22,500. El límite de las aportaciones anuales a una cuenta IRA aumentó a $7,000, en comparación con $6,500. El límite de las aportaciones para ponerse al día en la IRA para personas de 50 años o más se modificó en virtud de la Ley SECURE 2.0 de 2022 (SECURE 2.0) para incluir un ajuste anual por costo de vida, pero sigue siendo de $1,000 para 2024. Los detalles acerca de estos y otros ajustes del costo de vida relacionados con la jubilación para 2024 se encuentran en el Aviso 2023-75, disponible en IRS.gov.

401(k) Limit Increases to $23,000 for 2024; IRA Limit Rises to $7,000 Today, the Internal Revenue Service (IRS) announced a significant update for those contributing to their 401(k) plans. In 2024, the contribution limit will increase to $23,000, a notable rise from the previous limit of $22,500 in 2023. Guidance on Cost of Living Adjustments […]

E-news for Clean Vehicles – IRS Clean Energy Tool on Line

Welcome to the first edition of e-news for clean vehicles. This bulletin will be used to get important updates and relevant information to you quickly. Yesterday, the IRS launched the IRS Energy Credits Online tool, available for free from the IRS. Car dealers can now register to submit time-of-sale reports and receive payments from the IRS for the clean vehicle tax credits. Dealers expecting to sell clean vehicles next year should register as soon as possible. Buyers will not be able to claim or transfer a clean vehicle tax credit if the dealer has not registered and does not successfully submit a time of sale report to IRS Energy Credits Online. Initially, only one individual representative of the dealer or seller who is currently authorized to legally bind the dealer or seller can complete the initial registration through IRS Energy Credits Online. Starting December 2023, dealers and sellers will be able to authorize more than one employee to submit Time of Sale reports and advance payment requests. The IRS is dedicated to helping you with this process. If your dealership runs into difficulty at any point in the registration process, you can contact IRS.Clean.Vehicles.Dealer.Info@IRS.gov. In the coming weeks, the IRS will be establishing “office hours” that will give dealers and sellers an opportunity to ask questions or resolve problems. We will continue to send important updates and information through this bulletin.

Introducing the E-news for Clean Vehicles Welcome to the inaugural edition of our E-news for Clean Vehicles. This platform will serve as a quick and efficient way to deliver crucial updates and pertinent information to you. IRS Launches Clean Energy Tool Online Yesterday marked the launch of the IRS Energy Credits Online tool, a free […]

QuickAlerts – Technical -1040 Modernized e-File (MeF) Production Shutdown

Subject: 1040 Modernized e-File (MeF) Production Shutdown 1040 MeF Production Shutdown Schedule Shutdown begins on Saturday, November 18, 2023, at 11:59 p.m. Eastern time, to prepare the system for the upcoming Tax Year 2023 Filing Season. Important Note: Only "Send Submissions" for 1040 (both State and Federal) will be affected by this shutdown, all other services such as "Get Acks" and all state services will not be affected by the shutdown and users should be able to continue to use those services. Shutdown Deadlines on Saturday, November 18, 2023 Transmitters: Transmitting 1040 Submissions (State & Federal) 11:59 p.m. Eastern time. Important Note: Business (BMF) returns are not impacted by this IMF Production Shutdown schedule. The BMF Production Shutdown schedule will be communicated in a QuickAlerts bulletin, outlining the exact timeframes, in early December and the times will be posted on the MeF Operational Status page. Please monitor the MeF Operational Status page for any updates. We apologize for any inconveniences and thank you for your cooperation.

1040 Modernized e-File (MeF) Production Shutdown: What You Need to Know The 1040 Modernized e-File (MeF) Production system will be temporarily shutting down for scheduled maintenance. The shutdown is set to commence on Saturday, November 18, 2023, at precisely 11:59 p.m. Eastern time. This is a necessary step to prepare the system for the forthcoming […]

Attend our free virtual outreach event on clean energy credits; Clean energy credits: what you need to know about determining the taxable year; How do I determine the taxable year?

Attend our free virtual outreach event on clean energy credits. For more information on clean energy credits, join us for a free 1-hour workshop through Microsoft Teams hosted by the Office of Indian Tribal Governments. This workshop will take place on Tuesday, December 12, 2023, at 12 p.m. EST. We’ll discuss the available clean energy credits, tribal eligibility, and the how to use elective pay. Look for the Microsoft Teams invite in a future email. Clean energy credits: what you need to know about determining the taxable year. Tax-exempt and governmental entities can benefit from clean energy tax credits using new options enabled by the Inflation Reduction Act of 2022 (IRA). This newsletter is part of a series from the IRS to provide information to Indian tribal governments about clean energy tax credits and how to make elective payment elections. The IRA allows Indian tribal governments and Alaskan Native Corporations to benefit from certain clean energy tax credits through elective pay. For tax years beginning after December 31, 2022, an applicable entity that qualifies for a clean energy tax credit can make an elective payment election. This election will treat certain credits as a payment against their federal income tax liabilities rather than as a nonrefundable credit. The amount of the credit will first offset any tax liability of the entity and any excess will be refundable. How do I determine the taxable year? Check the instructions for the annual tax return you are filing. For example, for tax-exempt entities filing Form 990-T, the return must be filed using the organization's established annual accounting period. If the organization has no established accounting period, file the return on the calendar-year basis. Additional information about clean energy credits can be found at irs.gov/tribes and IRS.gov/cleanenergy.

Join Our Free Virtual Event on Clean Energy Credits Interested in clean energy credits? We’re hosting a complimentary live virtual event to guide you through the ins and outs of this topic. Our 1-hour workshop will be conducted via Microsoft Teams and is proudly organized by the Office of Indian Tribal Governments. Mark your calendars […]

IR-2023-200SP: IRS y socios de la Cumbre de Seguridad ofrecen consejos de seguridad durante Mes Nacional de Seguridad Cibernética

IRS y socios de la Cumbre de Seguridad ofrecen consejos de seguridad durante Mes Nacional de Seguridad Cibernética WASHINGTON — A medida que concluye el Mes Nacional de Seguridad Cibernética y se acerca la temporada de impuestos, el Servicio de Impuestos Internos y sus socios de la Cumbre de Seguridad les recordaron hoy a los contribuyentes, incluyendo a las familias con niños, que permanezcan atentos a posibles amenazas en línea. Sin la seguridad en línea adecuada, los ladrones pueden robar información personal. El IRS y sus socios de la Cumbre de Seguridad alientan a todos a revisar los recursos disponibles a la vez que concluye el Mes Nacional de Seguridad Cibernética. Los miembros de la Cumbre de Seguridad se unieron al IRS para proteger a los contribuyentes del robo de identidad relacionado con los impuestos. La Cumbre está compuesta por miembros de la industria de software, empresas de preparación de impuestos, procesadores de productos financieros tributarios y de nómina junto con administradores de impuestos estatales y el IRS, que trabajan juntos para proteger a los contribuyentes durante todo el año. El IRS les pide a las familias a estar atentos a los peligros asociados a las redes cibernéticas. Ya sea comprando en línea o navegando las redes sociales, aquellos menos familiarizados con la seguridad en línea pueden poner su información personal en riesgo ante los delincuentes. Consejos para la seguridad en línea En reconocimiento al enfoque de concienciación nacional sobre la ciberseguridad del mes de octubre, aquí hay algunas prácticas para ayudar a protegerse contra ataques cibernéticos. Reconozca estafas y denuncie la pesca de información. Es importante recordar que el IRS no usa mensajes de textos ni redes sociales para discutir asuntos de impuestos personales, tal como aquellos que involucran reembolsos de impuestos, pagos o facturas de impuestos. Proteja la información personal. Evite revelar demasiada información personal en línea. Las fechas de nacimiento, las direcciones, la edad y la información financiera, como números de cuentas bancarias y números de seguro social, se encuentra entre la información que no debe compartirse libremente. Cifre archivos confidenciales, como registros de impuestos almacenados en computadoras. Use contraseñas seguras. Considere usar un administrador de contraseñas. Habilite la autenticación de múltiples factores (MFA) en cuentas en línea. Use esto para mayor seguridad en las cuentas en línea. Actualice el software de seguridad de la computadora y del teléfono. Habilite las actualizaciones automáticas para instalar actualizaciones críticas de seguridad. Use software de seguridad. Por ejemplo, la protección antivirus, firewall, etc. Use una VPN. Los delincuentes pueden interceptar información personal en redes públicas de wifi que no son seguras. Se recomienda a las personas que usen siempre una red virtual privada cuando se conecten a una red pública de wifi.

IRS and Security Summit Partners Provide Security Tips during National Cybersecurity Month As National Cybersecurity Month comes to a close and tax season approaches, the Internal Revenue Service (IRS) and its Security Summit partners are reminding taxpayers, including families with children, to stay vigilant against potential online threats. Without adequate online security, thieves can steal […]

The IRS Issues FAQs on the QI/WP/WT’s FAQs Page

The IRS issues two FAQs (Q23 and Q24) on the QI/WP/WT’s FAQs page under the section, Certifications and Periodic Reviews. These FAQs provide guidance on QIs making written solicitations requesting the U.S. TINs of account holders holding interests in publicly traded partnerships through QIs.

Understanding the New FAQs Issued by the IRS on the QI/WP/WT’s FAQs Page The Internal Revenue Service (IRS) has recently released two new Frequently Asked Questions (FAQs), specifically Q23 and Q24, on the QI/WP/WT’s FAQs page. These are located under the section titled Certifications and Periodic Reviews. Guidance on QIs Making Written Solicitations The purpose […]

e-News for Payroll Professionals Issue 2023-10

IRS.gov Banner e-News for Payroll Professionals October 30, 2023 Useful Links: IRS.gov Payroll Professionals Tax Center Employment Taxes Reporting Agents File Employment Tax Forms Employment Tax Publications Online Ordering SSA/IRS Reporter SSA - Employer Web Page Taxpayer Advocate Service Issue Number: 2023-10 Inside This Issue * IRS announces new ERC withdrawal process * Educational assistance programs can help pay workers’ student loans * Guidance for employer leave-based donation that aid victims of Hawaii wildfires * Technical guidance regarding Forms 8955-SSA and 5500-EZ * Reminder: Payers filing erroneous information returns will receive a CP2100 or 2100A notice 1. IRS announces new ERC withdrawal process The IRS announces a new Employee Retention Credit claim withdrawal process for taxpayers who filed an ERC claim and are concerned about its accuracy. The new process lets certain businesses withdraw their claims to avoid getting a refund for which they're ineligible. Withdrawn claims will be treated as if they were never filed. The IRS will not impose penalties or interest. Businesses can find details about who can ask to withdraw an ERC claim and the steps they need to take in a new ERC withdrawal process fact sheet. It also contains links to other helpful information on this topic. As a reminder, anyone incorrectly claiming the ERC must pay it back and may owe penalties and interest. The IRS wants to help honest taxpayers avoid this situation. 2. Educational assistance programs can help pay workers’ student loans Employers that offer educational assistance programs can also use those programs to help pay their employees' student loans. Though educational assistance programs have been available for many years, the option to use them to pay student loans is available only for payments made after March 27, 2020. Under current law, this option will be available until Dec. 31, 2025. These programs can now also be used to pay principal and interest on an employee's qualified education loans. Payments made directly to the lender, as well as those made to the employee, qualify. By law, tax-free benefits under an educational assistance program are limited to $5,250 per employee per year. Normally, assistance provided above that level is taxable as wages. For information on other requirements, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Chapter 10 in Publication 970, Tax Benefits for Education provides details on what qualifies as a student loan. 3. Guidance for employers on leave-based donations that aid victims of Hawaii wildfires Employers now have guidance from the IRS regarding employees that want to forgo sick, vacation or personal leave to help victims of the summer wildfires in Hawaii. Notice 2023-69 provides that cash payments employers make to charitable organizations during 2023 and 2024 providing relief to victims of the wildfires in Hawaii in exchange for sick, vacation or personal leave which their employees give up will not be treated as compensation. Similarly, the employees will not be treated as receiving the value of the leave as income and cannot claim a deduction for the leave that they donated to their employer. Employers, however, may deduct these cash payments as a business expense or as a charitable contribution deduction if the employer otherwise meets the respective requirements of the applicable sections of the Internal Revenue Code. Additional information about tax relief for those affected by the wildfires in Hawaii is available at IRS.gov. 4. Technical guidance regarding Forms 8955-SSA and 5500-EZ Revenue Procedure 2023-31 refers filers to applicable publications, forms, instructions or other guidance, including postings on IRS.gov, for procedures related to seeking a hardship waiver or administrative exemption from requirements to file Form 8955-SSA: Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits and Form 5500-EZ: Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan electronically. This revenue procedure is effective with respect to Forms 8955-SSA and 5500-EZ required to be filed for plan years beginning on or after Jan. 1, 2024. 5. Reminder: Payers filing erroneous information returns will receive a CP2100 or 2100A notice Payers who file information returns with data that doesn't match IRS records will get a CP2100 or CP2100A notice. These notices tell payers that the information returns they submitted have a missing or incorrect Taxpayer Identification Number, name or both. Each notice includes a list of payees with the issues found. Payers need to compare the names on the notice with their account information and correct or update their records, as necessary. Payers may also need to correct their backup withholding on payments made to payees. Tax Tip 2023-75 provides a list of the most common information returns with errors, as well as additional links to further guidance on backup withholding. Thank you for subscribing to e-News for Payroll Professionals an IRS email service. This message was distributed automatically from the mailing list e-News for Payroll Providers. 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.

e-News for Payroll Professionals Issue 2023-10 IRS Announces New ERC Withdrawal Process The Internal Revenue Service (IRS) has introduced a new process for withdrawing Employee Retention Credit (ERC) claims. This new process is designed for taxpayers who have filed an ERC claim but are uncertain about its accuracy. The process allows eligible businesses to withdraw […]

Educational assistance programs can help pay workers’ student loans (Tax Tip 2023-114)

Reminder: Educational assistance programs can help pay workers’ student loans. Educational assistance programs offered by employers can now be used to pay principal and interest on an employee’s qualified education loans. Traditionally, these programs have been used to pay for books, equipment, supplies, fees, tuition, and other education expenses for the employee. Payments made directly to the lender, as well as those made to the employee, qualify. By law, tax-free benefits under an educational assistance program are limited to $5,250 per employee per year. Normally, assistance provided above that level is taxable as wages. Though educational assistance programs have been available for many years, the option to use them to pay student loans is available only for payments made after March 27, 2020. Under current law, this option will be available until Dec. 31, 2025. For more information on other requirements, refer to: Publication 15-B, Employer’s Tax Guide to Fringe Benefits and Publication 970, Tax Benefits for Education - Chapter 10, it provides details on what qualifies as a student loan.

Educational Assistance Programs: A Solution to Workers’ Student Loans Did you know that educational assistance programs can be a lifeline for employees struggling with student loans? These employer-offered programs have traditionally been utilized to cover costs such as books, equipment, supplies, fees, tuition, and other educational expenses. However, a recent change now allows these funds […]

#ICYMI Top CI Stories from the Past Week

ICYMI: Top IRS Criminal Investigation (CI) Stories From The Past Week Oct. 30, 2023 Useful Links About CI What do we investigate? How investigations are initiated J5 international partnership IRS.gov/CI Tax Schemes and Fraud Tax Fraud Alerts Report Suspected Tax Fraud Voluntary Disclosure CI Newsroom CI News Releases CI Resources CI Annual Reports Week of Oct. 23 - 29 #ICYMI Top CI Stories from the Past Week 1. Our financial experts are a critical part of narcotics investigations Does laundering drug proceeds to Mexico through cell phone stores in Ohio hide it from our investigators? Of course not. New defendant pleads guilty in conspiracy involving $44 million in drug proceeds laundered to Mexico through Columbus-area cell phone stores 2. Public-private partnerships are critical to combating financial crime We prioritize building strong global public-private partnerships to ultimately protect U.S. taxpayers and the U.S. tax system. Public-private partnerships are critical to combating financial crime 3. We're joining public and private sector cyber experts to talk cybercrime Our Executive Director of Cyber and Forensic Services will share his expertise on investigating illicit crypto activity in Washington, D.C. Disrupting illicit activity and mitigating the risks posed by cybercriminals 4. What's it like to be a CI special agent? We're pounding the pavement to highlight our opportunities for future financial experts. We're pounding the pavement to highlight opportunities for future financial experts 5. We are proud members of 30x30 We have joined more than 300 police community partners in our commitment to the 30x30 initiative, which aims to increase the representation of women in law enforcement organizations to 30% by 2030. We are proud to commit to the 30x30 initiative CI is the criminal investigative arm of the IRS, responsible for conducting financial crime investigations, including tax fraud, narcotics trafficking, money-laundering, public corruption, healthcare fraud, identity theft and more. CI special agents are the only federal law enforcement agents with investigative jurisdiction over violations of the Internal Revenue Code, obtaining a more than a 90 percent federal conviction rate. The agency has 20 field offices located across the U.S. and 12 attaché posts abroad.

Recap: Highlighting the Top Stories from IRS Criminal Investigation This Week In case you missed it, here’s a look back at the most significant IRS Criminal Investigation (CI) stories from the week of October 23 – 29, 2023. Financial Experts: The Unsung Heroes in Narcotics Investigations Our financial experts play a crucial role in narcotics […]