Current Tax Tips

Claiming a child as a dependent when parents are divorced, separated or live apart

Tax Tip 2022-98, June 28, 2022 — Parents who are divorced, separated, never married or live apart and who share custody of a child with an ex-spouse or ex-partner need to understand the specific rules about who may be eligible to claim the child for tax purposes. This can make filing taxes easier for both parents and avoid errors that may lead to processing delays or costly tax mistakes.

Here are some things gig economy workers should know about their tax responsibilities

Tax Tip 2022-97, June 27, 2022 — Many people take up gig work on a part-time or full-time basis, often through a digital platform like an app or website. Gig work, such driving a car for booked rides, selling goods online, renting out property, or providing other on-demand work, is taxable and must be reported as income on the worker’s tax return.

How to file a final tax return for someone who has passed away

Tax Tip 2022-96, June 23, 2022 — When someone dies, their surviving spouse or representative files the deceased person’s final tax return. On the final tax return, the surviving spouse or representative will note that the person has died. The IRS doesn’t need any other notification of the death.

全年税务规划:所有纳税人应了解的优惠与抵免资格

国税局税务提示 2022-95,2022 年 6 月 22 日 — 税收优惠与抵免有助于减少所欠税额。所有纳税人都应现在开始规划利用他们有资格获得的优惠和抵免,为明年提交2022年联邦所得税表作好准备。

What people new to the workforce need to know about income tax withholding

Tax Tip 2022-94, June 21, 2022 — For many new grads and other people entering the workforce for the first time, filling out new hire paperwork can be confusing — what’s a W-4, anyway? New employees should ensure they understand their tax situation and do some planning now, so they’re in good shape at tax time next year. It’s important to know the correct amount of tax to withhold.

帮助纳税人快速了解备用预扣税的事实清单

国税局税务提示2022-93,2022 年 6 月 16 日 — 根据税法,付款人有责任知道他们向谁付款。为此,付款人必须从他们支付的供应商那里收集法定姓名和纳税人识别号码(TIN)。通常,当服务供应商未及时或准确地向付款人提供其TIN时,则需要缴纳备用预扣税款(英文)。此类预扣税可适用于某些表格1099和W-2G上报告的大多数付款。

分居或离婚人士需要注意的一些税务事项

国税局税务提示 2022-92,2022 年 6 月 15 日 — 当人们经历合法分居或离婚时,他们关系的变化也会影响他们的税务状况。从报税的目的出发,美国国税局会将一对夫妇认定为已婚,直到他们获得离婚或分居抚养费的最终判决。

关于增强的商务餐扣除的企业须知

国税局税收提示 2022-91, 2022 年 6 月 14 日 — 美国国税局鼓励企业现在就开始计划,以便在提交 2022 年联邦所得税申报表时利用可获得的税收优惠。这包括增强的商务餐扣除。

关于缴纳2022年预估税的纳税人须知

国税局税务提示 2022-90,2022 年 6 月 13 日 — 根据法律,每个人都必须在赚取收入时缴纳税款。一般来说,纳税人必须通过预扣税、预估税、二者皆有或其他税款的方式,在全年缴纳至少90%的税款。否则的话,他们在报税时可能需要缴纳欠预估税而带来的罚款。某些纳税人的收入不需要预扣税款。对于小企业主和自雇者来说,这通常意味着按季度缴纳预估税。

Understanding taxpayer rights: Everyone has the right to finality

Tax Tip 2022-89, June 9, 2022 —Taxpayers interacting with the IRS have the right to finality. This right comes into play for taxpayers who are going through an audit. These taxpayers have the right to know when the IRS has finished the audit. This is one of ten basic rights — known collectively as the Taxpayer Bill of Rights.

When the lemonade stand makes bank: Young entrepreneurs and taxes

Tax Tip 2022-88, June 8, 2022 — Teens and young adults often go into business for themselves over the summer or after school. This work can include babysitting, lawn mowing, dog walking or other part-time or temporary work. When a teen or young adult is an employee of a business, their employer withholds taxes from their paycheck. However, when they are classified as an independent contractor or are self-employed, they’re responsible for paying taxes themselves.

The Where’s My Refund tool is now better than ever

Tax Tip 2022-87, June 7, 2022 — The IRS recently rolled out a new and improved Where's My Refund tool. This updated tool allows taxpayers to check the status of their refunds for the 2021, 2020, and 2019 tax years.

IRS Free File and other resources available until Oct. 17 for 2021 tax returns

COVID Tax Tip 2022-86, June 6, 2022 — The IRS reminds taxpayers who have not yet filed their 2021 tax return, they should file a complete and accurate return electronically when they are ready rather than wait until the October 17, 2022, extension deadline.

Taxpayers should check their federal withholding to decide if they need to give their employer a new W-4

Tax Tip 2022-85, June 2, 2022 — The IRS encourages all taxpayers to review their federal withholding at least once a year to make sure they're not having too little or too much tax withheld.

People can protect themselves from tax-related identity theft with an Identity Protection PIN

Tax Tip 2022-84, June 1, 2022 — Identity Protection PINs stop identity thieves from filing fraudulent tax returns. When a taxpayer chooses to participate in this program, the IRS assigns them a six-digit number which the taxpayer uses to prove their identity when they file their tax return.

Tax Tip Archive

IRS Tax Tips from January 2011 forward.