Tax Law Changes
The IRS is working on implementing this major tax legislation that
will affect both individuals and businesses. Check the Resources for Tax Law Changes page for the latest updates.
Get Ready for
As we approach the 2018 filing season, there are a few actions to
take to prepare Get Ready for Taxes: Plan Ahead to Avoid Refund Delays.
IR-2018-05, Jan. 11, 2018 — The Internal Revenue Service today
released Notice 1036, which updates the income-tax withholding tables for 2018 reflecting changes made by the tax reform legislation enacted last month.
Changes to the
Your ITIN may expire before you file a tax return in 2018. All ITINs
not used on a federal tax return at least once in the last three years will expire on December 31, 2017. Additionally, all ITINs issued before 2013 with middle digits of 70, 71, 72 or 80 are
expiring. If you need to file a tax return in 2018, IRS recommends you renew your ITIN. The IRS has developed outreach products and additional information on the ITIN program in English, Spanish,
Chinese, Russian, Korean, Vietnamese and Haitian Creole. See IRS.gov/itin.
As a reminder, ITINs with middle digits 78 and 79 that expired in
2016 can also be renewed.
on Tax Scams
Note that the IRS will never:
- Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. Generally, the IRS will first mail you a
bill if you owe any taxes.
- Threaten to immediately bring in local police or other law-enforcement groups to have you arrested for not paying.
- Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.
- Ask for credit or debit card numbers over the phone.
For more information on tax scams, please see Tax Scams/Consumer
Alerts. For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.
Tax Relief In
The IRS is providing help to the victims of Hurricanes Harvey, Irma
and Maria and the California Wildfires. While most individuals have filed their 2016 federal tax returns, certain taxpayers who live in a federally declared disaster area, have a U.S. tax filing
obligation, and had previously obtained a valid 6-month extension of time to file their federal tax return may qualify for an extension until Jan. 31, 2018. The federally declared disaster areas
include hurricane and tropical storm victims in Georgia, Florida, Puerto Rico, the Virgin Islands and parts of Texas, Louisiana and South Carolina, as well as wildfire victims in parts of
The IRS often updates its information on disaster relief efforts. For
the latest news, check the See the IRS disaster relief page frequently.
For information on government-wide efforts related to these natural
disasters, please visit: https://www.usa.gov/hurricane-harvey, https://www.usa.gov/hurricane-irma, and https://www.usa.gov/hurricane-maria.
Is it really
the IRS calling?
Many taxpayers have encountered individuals impersonating IRS
officials – in person, over the telephone and via email. Don’t get scammed. We want you to understand how and when the IRS contacts taxpayers and help you determine whether a contact you may have
received is truly from an IRS employee.
The IRS initiates most contacts through regular mail delivered by the
United States Postal Service.
However, there are special circumstances in which the IRS will call
or come to a home or business, such as when a taxpayer has an overdue tax bill, to secure a delinquent tax return or a delinquent employment tax payment, or to tour a business as part of an audit or
during criminal investigations.
To understand how and when the IRS contacts taxpayers and determine
if it’s truly the IRS see: How to know it’s really the IRS calling or knocking on
The IRS began a new private collection program of certain overdue federal tax debts selecting four contractors to implement it.
The IRS will always notify a taxpayer before transferring their
account to a private collection agency (PCA). First, the IRS will send a letter to the taxpayer and their tax representative informing them that their account is being assigned to a PCA and giving
the name and contact information for the PCA. This mailing will include a copy of Publication 4518, What You Can Expect When the IRS Assigns Your Account to a Private
Only four private groups are participating in this program: CBE Group
of Cedar Falls, Iowa; Conserve of Fairport, N.Y.; Performant of Livermore, Calif.; and Pioneer of Horseheads, N.Y. The taxpayer’s account will only be assigned to one of these agencies, never to all
four. No other private group is authorized to represent the IRS.
Tax Compliance Act
The Foreign Account Tax
Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the
foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments. The HIRE Act also contained legislation requiring U.S. persons to report, depending on the
value, their foreign financial accounts and foreign assets.