The Internal Revenue Service (国税局) announced significant relief measures for some taxpayers facing penalties on their 2020 和 2021 tax returns. The relief addresses a mishap caused by COVID measures. 4.700万人, 企业 和 tax-exempt organizations incurred late fees without receiving collection reminders. The 国税局 will provide $1 billion to settle these penalties or reimburse filers who have already paid their account. Those who qualified will be sent a letter some time this month, no action is needed to receive the relief.
Why is the 国税局 Offering Penalty Relief?
During the p和emic, the 国税局 temporarily suspended the mailing of their automated reminders. This included a reminder to pay overdue tax bills starting in February 2022, 对最初通知的后续通知. Filers who did not pay their bills in full after the initial notice continued to accrue a failure-to-pay penalty despite not receiving the second notice. The 国税局 recognized this as an unusual situation 和 is implementing assistive measures for taxpayers with unpaid bills.
谁有资格获得支持?
The penalty relief will only be provided to individuals, 企业, 信托基金, estates 和 tax-exempt organizations that:
- Filed forms in 2020 or 2021 including:
- 1040
- 1120
- 1041
- 990-T
- Have assessed tax of less than $100,000
- Included in the 国税局 collection notice process or issued an initial balance between Feb. 2022年12月5日和12月5日. 7, 2023.
Failure-to-pay penalties will start-up again on April 1, 2024, for those eligible for relief.
Those who do not qualify for the relief may turn to existing penalty relief procedures at 国税局.gov / penaltyrelief.
2024年重启催收通知
这个月, the 国税局 redistributes collection notices to individuals who maintain tax debts prior to 2022 和 other filers with debts prior to 2023. This marks the end of the temporary pause on certain enforcement activities implemented in response to the economic challenges of the p和emic.
Special letters will be sent to those with outst和ing tax debt that have not received a notice in over a year. These letters alert taxpayers of their liabilities 和 direct them to reach out to the 国税局 or tax professionals for assistance with resources that may be available to them.
纳税人指引
在回应, taxpayers are advised to review their tax situations 和 take proactive steps to address any outst和ing obligations. This may involve exploring payment plans, 分期付款协议, or other relief options provided by the 国税局.
Taxpayers should stay informed about the penalty relief 和 collection notices, especially if they have outst和ing tax debts. Seeking professional advice or utilizing resources available on the official 国税局 website can help individuals navigate the process 和 make informed decisions regarding their tax obligations.
For more information or questions about your tax situation, please contact Angie Prochaska through our 触点形式.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app) is a professional services firm delivering tax, accounting 和 business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区.
