It is your responsibility as a tax professional to ensure you protect your client’s right to claim a tax refund. Tax professionals must be vigilant in tracking deadlines and advising their clients to take timely actions

Tax filing season can be difficult to navigate, but TAS has compiled a list of resources to help you make it to the finish line.

The form of business you operate determines what taxes you must pay and how you pay them. There are four general types of business taxes

In response to Executive Order 14247, “Modernizing Payments to and From America’s Bank Account” the IRS is making a swift transition away from sending or receiving paper checks. For the most part, the IRS will stop issuing tax refunds in the form of paper checks after September 30, 2025. Going forward, it also will take steps to begin requiring that taxpayers make all payments to the IRS electronically.  

As explained in this National Taxpayer Advocate blog, the IRS will begin implementing the EO for 2025 tax returns. For the 2024 and prior tax returns, there will be no change in how taxpayers receive payments from or make payments to the IRS. For 2025 returns, taxpayers will be asked to provide the IRS with their direct deposit information or demonstrate that they qualify for an exception. (If a taxpayer does not provide direct deposit information, the IRS will issue a paper check after six weeks.)  

During the holidays, my husband and I made our annual trek to a tree farm to find the perfect Christmas tree. You know the scene: rows of evergreens, cold air, hot cider nearby, and a cheerful young man helping us debate whether a tree is “charmingly asymmetrical” or just plain crooked. If you are wondering, I chose the one that appeared to need a little extra love – a larger version of a Charlie Brown tree.

As small talk goes, the young man asked where I worked. I told him I was the National Taxpayer Advocate at the Internal Revenue Service – an independent role within the IRS focused on helping taxpayers resolve problems and improving the tax system when it isn’t working as it should. I didn’t expect him to know what that meant – and I definitely didn’t expect what came next.

Need an IRS form, information, or notice in a different format or language? Here’s how to find them and make requests for future notices and letters to be sent in your preferred language.

Tax professionals who are paid for their tax preparation services are required to practice due diligence when preparing federal tax returns, especially when the returns claim tax credits.

If a paid preparer has a reason to doubt any information provided by a client that impacts client eligibility for the Earned Income Tax Credit, Child Tax Credit (including the Additional Child Tax Credit and Credit for Other Dependents), American Opportunity Tax Credit, or Head of Household filing status the preparer must:

Whether a worker is an employee or an independent contractor depends on the relationship between the worker and the business.

When a worker is classified as an employee, the employer must withhold income taxes as well as Social Security and Medicare taxes from the employee’s paycheck. The employee and the employer each contribute a percentage of the worker’s wages to pay Social Security and Medicare taxes (more commonly referred to as Federal Insurance Contributions Act (FICA) taxes). The employer must also pay unemployment taxes under the Federal Unemployment Tax Act (FUTA) on the employee’s wages. When a worker is classified as an independent contractor, the worker is responsible for paying income tax and the entire contribution for Social Security and Medicare taxes.

Most taxpayers who requested an extension of time to file for their federal income tax return will have until October 15, to file.

The Taxpayer Advocate Service shares information to help first-time filers meet their federal tax obligations.

The Collection Statute Expiration Date (CSED) marks the end of the collection period, the time period established by law when the IRS can collect taxes.

Confused about IRS collection timelines? Discover what the CSED is, how long the IRS can collect taxes, and what actions may delay your deadline.

Confused about IRS collection timelines? Discover what the CSED is, how long the IRS can collect taxes, and what actions may delay your deadline.

Take control of your taxes with a mid-year tax checkup. Learn how to avoid surprises, maximize savings, and prepare for tax season early.

From smartphones to social media algorithms and virtual assistants, artificial intelligence (AI) has permeated nearly every aspect of our lives, even taxes. But advice you get from an AI chatbot may not be as good as you think it is. In reality, AI is a rapidly evolving new technology, and may not be able to provide accurate answers to your complex tax questions

The Taxpayer Advocate Service has the latest information on selecting the virtual and digital currency checkbox on your IRS tax form.

I have written frequently about the burdens the complexity of the Internal Revenue Code imposes on taxpayers and the IRS alike.  One of the burdens it imposes on the IRS and its Office of Chief Counsel is the responsibility to clarify ambiguities in the law and make reporting requirements workable so that taxpayers, tax professionals, and tax return software developers know how to report items of income, deduction, and credit on federal income tax returns.