e-News for Tax Professionals Issue 2018-45

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e-News for Tax Professionals November 9, 2018

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Issue Number:  2018-45

Inside This Issue


  1. Veterans Day Maintenance Outage
  2. E-File Closes Nov. 17
  3. Get Ready: Renew Expiring ITINs and Review Family Tax Credits
  4. User Fee Increases Dec. 1 for U.S. Residency Certification Applicants
  5. IRS Issues Final Regulations on Paid Preparer Due Diligence Requirement
  6. Nationwide Tax Forums Online Include Due Diligence Training
  7. Tax Relief for Alabama Hurricane Victims
  8. Technical Guidance

1.  Veterans Day Maintenance Outage

IRS will conduct maintenance on several electronic systems, including e-Services, over the Veterans Day weekend beginning Sunday, Nov. 11 at 8 a.m. through Monday, Nov. 12 at 6:00 p.m. eastern time. E-Services and the Secure Mailbox will be unavailable during this time.

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2.  E-File Closes Nov. 17

Do you still need to file a 2017 tax return? If you intend to file electronically, do so by Saturday, Nov. 17. E-File closes for 2017 tax returns on that date, even if the taxpayer is in a presidentially declared disaster area.

Paper filing will remain available.

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3.  Get Ready: Renew Expiring ITINs and Review Family Tax Credits

As part of the Get Ready series, the IRS is encouraging individuals with expiring Individual Taxpayer Identification Numbers (ITINs) to submit their renewal applications as soon as possible. Failure to renew by the end of the year will cause refund and processing delays in 2019.

Additionally, the IRS provided information about the newly revised Child Tax Credit. Recent changes to the tax law doubled the Child Tax Credit, boosted income limits for those claiming the credit, and revised the identification number requirement for 2018 and subsequent years. The new law also created a second credit, Credit for Other Dependents, for taxpayers supporting older children and other relatives who do not qualify for the Child Tax Credit.

For more information on the Get Ready Campaign, visit this special page on IRS.gov regarding steps to take now for the 2019 tax filing season.

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4.  User Fee Increases Dec. 1 for U.S. Residency Certification Applicants

Beginning Dec. 1, the user fee for non-individual taxpayers who file Form 8802, Application for United States Residency Certification, will increase from $85 to a flat fee of $185 per application. This increase will not impact individual applicants, which will remain $85 per application.

See the Internal Revenue Bulletin 2018-42 for more details.

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5.  IRS Issues Final Regulations on Paid Preparer Due Diligence Requirement

The Treasury Department and the IRS issued final regulations this week expanding the long-standing paid preparer due diligence requirement to include individual income tax returns claiming the head of household filing status. This new requirement applies starting with 2018 returns, prepared on or after Nov. 7, 2018.

For updates on this TCJA provision and others, visit IRS.gov/taxreform.

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6.  Nationwide Tax Forums Online Include Due Diligence Training

Learn about recent changes to tax professional due diligence requirements with the IRS Nationwide Tax Forums Online (NFTO).

This online version of the IRS Nationwide Tax Forums features 14 seminars recorded during the 2018 summer Tax Forums, including Get Ready for the Tax Cuts and Jobs Act New Due Diligence Requirements. The seminar includes interactive video synchronized with downloadable slides and transcripts. And it qualifies for continuing professional education credit.

For the latest on due diligence information, visit the Hot Topics section of the Tax Preparer Toolkit.

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7.  Tax Relief for Alabama Hurricane Victims

Alabama taxpayers affected by Hurricane Michael beginning on Oct. 10, may qualify for tax relief.

Visit IRS.gov/disaster for more information on tax relief for victims of recent hurricanes and typhoons.

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8.  Technical Guidance

Notice 2018-85 provides that the adjusted applicable dollar amount that applies for determining the Patient-Centered Outcomes Research Trust Fund PCORTF fee for policy years and plan years ending on or after Oct. 1, 2018, and before Oct. 1, 2019, is $2.45. 

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