WASHINGTON — In the latest improvement for taxpayers, the Internal 
Revenue Service announced today that people electronically filing their&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S Individual Income Tax Return</a>, will for the first time be able to select direct deposit for any resulting refund.

Previously, taxpayers who filed Form 1040-X with the IRS had to wait 
for a paper check for any refund, a step that added time onto the 
amended return process. Now, anyone who electronically files the Form 
1040-X can select direct deposit and enter their banking or financial 
institution information for quicker delivery of refunds. Taxpayers file a
 total of approximately 3 million amended returns each year.

"This is a big win for taxpayers and another achievement as we 
transform the IRS to improve taxpayer experiences," said IRS Acting 
Commissioner Doug O'Donnell. "This important update will cut refund time
 and reduce inconvenience for people who file amended returns. We always
 encourage direct deposit whenever possible. Getting tax refunds into 
taxpayers' hands quickly without worry of a lost or stolen paper check 
just makes sense."

The IRS began accepting the Form 1040-X electronically in 2020 but 
until now did not offer direct deposit as an option for a refund. 
Following IRS system updates, those filing amended returns can now enjoy
 the same speed and security of direct deposit as those filing an 
original Form 1040 tax return. Taxpayers filing an original tax return 
using tax preparation software can file an electronic Form 1040-X if the
 software manufacturer offers that service.

This is the latest step the IRS is taking to improve service this tax
 filing season. As part of funding for the Inflation Reduction Act, the 
IRS has hired more than 5,000 new telephone assistors and is adding 
staff to IRS Taxpayer Assistance Centers (TACs). The IRS also plans 
special service hours at dozens of TACS across the country on four 
Saturdays between February and May.

No matter how a taxpayer files the amended return, they can still use the <a href="https://www.irs.gov/filing/wheres-my-amended-return">Where's My Amended Return?</a>&nbsp;online tool to check the status.

Taxpayers still have the option to submit a paper version of the Form
 1040-X and receive a paper check. They should follow the instructions 
for preparing and submitting the paper form. Direct deposit is not 
available on amended returns submitted on paper.

Current processing time is more than 20 weeks for both paper and 
electronically filed amended returns, as processing an amended return 
remains a manual process even if it's filed electronically. However, 
filing electronically cuts out the mail time, and including direct 
deposit information on an electronically submitted form provides a 
convenient and secure way to receive refunds faster.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — In the latest improvement for taxpayers, the Internal 
Revenue Service announced today that people electronically filing their&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S Individual Income Tax Return</a>, will for the first time be able to select direct deposit for any resulting refund.Previously, taxpayers who filed Form 1040-X with the IRS had to wait 
for a paper check for any refund, a step that added time onto the 
amended return process. Now, anyone who electronically files the Form 
1040-X can select direct deposit and enter their banking or financial 
institution information for quicker delivery of refunds. Taxpayers file a
 total of approximately 3 million amended returns each year."This is a big win for taxpayers and another achievement as we 
transform the IRS to improve taxpayer experiences," said IRS Acting 
Commissioner Doug O'Donnell. "This important update will cut refund time
 and reduce inconvenience for people who file amended returns. We always
 encourage direct deposit whenever possible. Getting tax refunds into 
taxpayers' hands quickly without worry of a lost or stolen paper check 
just makes sense."The IRS began accepting the Form 1040-X electronically in 2020 but 
until now did not offer direct deposit as an option for a refund. 
Following IRS system updates, those filing amended returns can now enjoy
 the same speed and security of direct deposit as those filing an 
original Form 1040 tax return. Taxpayers filing an original tax return 
using tax preparation software can file an electronic Form 1040-X if the
 software manufacturer offers that service.This is the latest step the IRS is taking to improve service this tax
 filing season. As part of funding for the Inflation Reduction Act, the 
IRS has hired more than 5,000 new telephone assistors and is adding 
staff to IRS Taxpayer Assistance Centers (TACs). The IRS also plans 
special service hours at dozens of TACS across the country on four 
Saturdays between February and May.No matter how a taxpayer files the amended return, they can still use the <a href="https://www.irs.gov/filing/wheres-my-amended-return">Where's My Amended Return?</a>&nbsp;online tool to check the status.Taxpayers still have the option to submit a paper version of the Form
 1040-X and receive a paper check. They should follow the instructions 
for preparing and submitting the paper form. Direct deposit is not 
available on amended returns submitted on paper.Current processing time is more than 20 weeks for both paper and 
electronically filed amended returns, as processing an amended return 
remains a manual process even if it's filed electronically. However, 
filing electronically cuts out the mail time, and including direct 
deposit information on an electronically submitted form provides a 
convenient and secure way to receive refunds faster.

New IRS features allow taxpayers electronically filing to speed refunds

Do you want to be part of creating a better experience where you live, work and play? Why not grow with a company where you are not just an employee, but where you can be an owner?&nbsp;

The North Platte Media Center at Eagle Communications is seeking a news director to help grow our newsgathering and publishing operations for our local radio properties and market-leading news site. We are looking for a journalist who understands and loves the local relationship with — and responsibility to —&nbsp;their community and audience.

This position will be an integral part of the day-to-day newsgathering operations for the North Platte and Ogallala coverage area for our five radio stations and NorthPlattePost.com. Collaboration is key at Eagle, and the news director will work closely with the operations manager, market manager, marketing consultants, programmers, and the video team. &nbsp;

Compensation is commensurate with experience along with a competitive benefits package including health insurance, 401(k), paid vacation and Employee Stock Ownership Plan.

Applications will be accepted until the position is filled. The selected candidate will be required to pass a criminal history background check and motor vehicle check. Eagle Communications is an Employee-Owned company and an EEO employer.

<a href="https://workforcenow.adp.com/mascsr/default/mdf/recruitment/recruitment.html?cid=7c09ab04-f576-4f5a-bdb8-f914cdd1f344&amp;ccId=19000101_000001&amp;jobId=454725&amp;lang=en_US&amp;source=EN">APPLY HERE</a>

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/4/1587155364471.png" alt="" />
 <figcaption></figcaption>
 </figure>Do you want to be part of creating a better experience where you live, work and play? Why not grow with a company where you are not just an employee, but where you can be an owner?&nbsp;The North Platte Media Center at Eagle Communications is seeking a news director to help grow our newsgathering and publishing operations for our local radio properties and market-leading news site. We are looking for a journalist who understands and loves the local relationship with — and responsibility to —&nbsp;their community and audience.This position will be an integral part of the day-to-day newsgathering operations for the North Platte and Ogallala coverage area for our five radio stations and NorthPlattePost.com. Collaboration is key at Eagle, and the news director will work closely with the operations manager, market manager, marketing consultants, programmers, and the video team. &nbsp;Responsibilities:<ol>
 <li>Ensure reliable coverage of North Platte-area local news, and community events</li><li>Guide and promote creativity and good programming practices with on-air and digital peers</li><li>Broadcast news coverage&nbsp;</li><li>Publish text, visual and&nbsp;audio content&nbsp;to NorthPlattePost.com</li><li>Help maintain a growing&nbsp;social&nbsp;media presence on North Platte Post Facebook page, being responsive to posts and messages</li><li>Providing Talent for Live Broadcasts for our clients</li><li>Handling Severe Weather Coverage for our county coverage area in North Platte and Ogallala Region</li><li>Attend City Council and community meetings as needed in North Platte and Ogallala</li>
 </ol>Experience:<ol>
 <li>News writing and on-air experience preferred; photography and video skills a plus</li><li>Knowledge of social media platforms and ability to learn Eagle’s proprietary content management system</li><li>Knowledge of radio production preferred</li><li>Excellent communication skills</li>
 </ol>Compensation:Compensation is commensurate with experience along with a competitive benefits package including health insurance, 401(k), paid vacation and Employee Stock Ownership Plan.Other Information:&nbsp;Applications will be accepted until the position is filled. The selected candidate will be required to pass a criminal history background check and motor vehicle check. Eagle Communications is an Employee-Owned company and an EEO employer.<a href="https://workforcenow.adp.com/mascsr/default/mdf/recruitment/recruitment.html?cid=7c09ab04-f576-4f5a-bdb8-f914cdd1f344&amp;ccId=19000101_000001&amp;jobId=454725&amp;lang=en_US&amp;source=EN">APPLY HERE</a>

Eagle seeks news director for Nebraska communities

The latest&nbsp;<a href="https://www.bbb.org/all/social-media-scams" target="_blank">social media scam</a>&nbsp;is
 yet another phishing scheme designed to scare Facebook users into 
sharing their login credentials. Here’s how you can spot the scam and 
protect your account from hackers.

You receive an email that appears to come from Facebook and says something like this:
 “Recently, we discovered a breach of our Facebook Community Standards 
on your page. Your page has been disabled for violating Facebook Terms. 
If you believe the decision is incorrect, you can request a review and 
file an appeal at the link below.” The message may also state that if you don’t act in the next 24 hours, Facebook will delete your account permanently. The
 email includes a link that appears to lead to Facebook.com. Because you
 want to keep your account, you may think about clicking - however, you must stay calm and take a closer look.
 On closer inspection, you’ll likely find signs of a scam. These include
 typos, email sender addresses that aren’t related to Facebook, and, if 
you hover over the link in the email (without clicking on it), you will 
discover that it doesn’t point to Facebook’s website. If you 
click the link, you’ll likely be taken to an official-looking page and 
prompted to complete a form to appeal the policy violation. You’ll be 
asked for your login email, phone number, name, and other details. The 
page will ask you to confirm your password when you hit submit. If you 
do, scammers will have all the information they need to hack your 
account.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/1/1579883951052.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>BBBThe latest&nbsp;<a href="https://www.bbb.org/all/social-media-scams" target="_blank">social media scam</a>&nbsp;is
 yet another phishing scheme designed to scare Facebook users into 
sharing their login credentials. Here’s how you can spot the scam and 
protect your account from hackers.<h2>How the scam works</h2>You receive an email that appears to come from Facebook and says something like this:
 “Recently, we discovered a breach of our Facebook Community Standards 
on your page. Your page has been disabled for violating Facebook Terms. 
If you believe the decision is incorrect, you can request a review and 
file an appeal at the link below.” The message may also state that if you don’t act in the next 24 hours, Facebook will delete your account permanently. The
 email includes a link that appears to lead to Facebook.com. Because you
 want to keep your account, you may think about clicking - however, you must stay calm and take a closer look.
 On closer inspection, you’ll likely find signs of a scam. These include
 typos, email sender addresses that aren’t related to Facebook, and, if 
you hover over the link in the email (without clicking on it), you will 
discover that it doesn’t point to Facebook’s website. If you 
click the link, you’ll likely be taken to an official-looking page and 
prompted to complete a form to appeal the policy violation. You’ll be 
asked for your login email, phone number, name, and other details. The 
page will ask you to confirm your password when you hit submit. If you 
do, scammers will have all the information they need to hack your 
account.<h2>How to avoid Facebook phishing scams</h2><ul>
 <li>Don’t panic.&nbsp;Always
 read suspicious emails carefully, looking for signs of a scam, before 
you act. Remember that scammers love to target social media accounts, so
 fake alerts aren’t uncommon. </li><li>Verify the claims.&nbsp;Log into your Facebook account directly to verify there is a problem before deciding how to proceed. </li><li>Always log into your account directly.&nbsp;Even
 if you think an alert is authentic, use your social media app to log in
 or enter the URL in the browser bar by typing it, not by clicking on a 
link sent to you. </li><li>Guard your login credentials carefully.&nbsp;Never
 enter your login information on a third-party website or a page other 
than the official Facebook website. Never send your login information to
 someone via email or Facebook Messenger. If you entered your login 
credentials into a fake form, change your password immediately.</li>
 </ul>

New Facebook phishing scam scares page owners into sharing their password

WASHINGTON — The Treasury Department and Internal Revenue Service today issued&nbsp;<a href="https://www.irs.gov/irb/2023-06_IRB#NOT-2023-13">Notice 2023-13</a>,
 which contains a proposed revenue procedure that would establish the 
Service Industry Tip Compliance Agreement (SITCA) program, a voluntary 
tip reporting program between the IRS and employers in various service 
industries. The IRS is issuing this guidance in proposed form to provide
 an opportunity for public comment.

The proposed SITCA program is designed to take advantage of 
advancements in point-of-sale, time and attendance systems, and 
electronic payment settlement methods to improve tip reporting 
compliance. The proposed program would also decrease taxpayer and IRS 
administrative burdens and provide more transparency and certainty to 
taxpayers. The proposed program includes several features:

The intent of the SITCA program is to serve as the sole tip 
reporting compliance program for employers in various service industries
 and would replace the following programs:

The IRS is continuing to explore opportunities within the gaming
 industry and, as such, this program does not impact the existing Gaming
 Industry Tip Compliance Agreement (GITCA) program.

The proposed revenue procedure provides that for employers with any 
of these existing agreements, such agreements would remain in effect 
until the earlier of:

Anyone interested in providing feedback to the proposed SITCA 
program should follow the instructions in the notice and reply by May 7,
 2023.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Treasury Department and Internal Revenue Service today issued&nbsp;<a href="https://www.irs.gov/irb/2023-06_IRB#NOT-2023-13">Notice 2023-13</a>,
 which contains a proposed revenue procedure that would establish the 
Service Industry Tip Compliance Agreement (SITCA) program, a voluntary 
tip reporting program between the IRS and employers in various service 
industries. The IRS is issuing this guidance in proposed form to provide
 an opportunity for public comment.The proposed SITCA program is designed to take advantage of 
advancements in point-of-sale, time and attendance systems, and 
electronic payment settlement methods to improve tip reporting 
compliance. The proposed program would also decrease taxpayer and IRS 
administrative burdens and provide more transparency and certainty to 
taxpayers. The proposed program includes several features:<ul>
 <li>The monitoring of employer compliance based on actual annual tip
 revenue and charge tip data from an employer's point-of-sale system, 
and allowance for adjustments in tipping practices from year to year.</li><li>Participating employers demonstrate compliance with the program 
requirements by submitting an annual report after the close of the 
calendar year, which reduces the need for compliance reviews by the IRS.</li><li>Participating employers receive protection from liability under the
 rules that define tips as part of an employee's pay for calendar years 
in which they remain compliant with program requirements.</li><li>Participating employers have flexibility to implement employee tip 
reporting policies that are best suited for their employees and their 
business model in accordance with the section of the tax law that 
requires employees to report tips to their employers.</li>
 </ul>The intent of the SITCA program is to serve as the sole tip 
reporting compliance program for employers in various service industries
 and would replace the following programs:<ul>
 <li>Tip Rate Determination Agreement (TRDA)</li><li>Tip Reporting Alternative Commitment (TRAC)</li><li>Employer designed TRAC (EmTRAC)</li>
 </ul>The IRS is continuing to explore opportunities within the gaming
 industry and, as such, this program does not impact the existing Gaming
 Industry Tip Compliance Agreement (GITCA) program.The proposed revenue procedure provides that for employers with any 
of these existing agreements, such agreements would remain in effect 
until the earlier of:<ol>
 <li>The employer's acceptance into the SITCA program;</li><li>An IRS determination that the employer is noncompliant with the terms of their TRDA, TRAC or EmTRAC agreement; or</li><li>The end of the first full calendar year after the final revenue procedure is published in the Internal Revenue Bulletin.</li>
 </ol>Anyone interested in providing feedback to the proposed SITCA 
program should follow the instructions in the notice and reply by May 7,
 2023.

IRS introduces new service industry tip reporting program

By JARED STRONG <a href="https://iowacapitaldispatch.com/2023/01/31/new-bill-would-allow-airbows-for-iowa-deer-hunting/">Iowa Capital Dispatch</a>

New legislation that would allow 
deer hunters to use weapons that propel arrows with compressed air 
advanced Tuesday from an Iowa Senate subcommittee.

So-called airbows are a relatively new weapon that some states allow 
for hunting. They are similar to a crossbow in that they use scopes to 
aim and are powerful and accurate. But while crossbows use a string to 
launch arrows — or bolts — airbows use a highly charged blast of air.

Crossbows are severely restricted for bowhunting seasons in Iowa. The
 weapons are reserved for those at least 65 years old or those who have a
 physical handicap that prevents them from shooting a typical bow.

<a target="_blank" href="https://www.legis.iowa.gov/legislation/BillBook?ba=SF138">Senate File 138</a> would not allow airbows to be used during bow season but rather for any deer season that allows firearms.

“This just seems like the perfect weapon to poach deer with,” said 
Fred Long, president of the Iowa Conservation Alliance, which opposes 
the bill. “It’s silent. It’s deadly for a reasonable distance. I don’t 
think it compares to hunting with a rifle or a shotgun for distance, and
 so I question why anybody would want to use this weapon during those 
seasons. I feel that it’s a slippery slope to putting it in the archery 
season.”

Airbows are not as quiet as a standard bow but have a significantly 
attenuated sound compared with a shotgun or rifle. They are easier to 
wield in tight spaces than a bow and can be reloaded quickly. Their air 
tanks typically can power at least eight shots before needing a refill.

The bill does not define what constitutes an airbow, which is often similar in appearance to a rifle but without a barrel.

Two Republicans of a Senate Natural Resources and Environment 
subcommittee decided Tuesday to move the bill forward but said they had 
some reservations about the new technology.

“Boy, there’s a lot more questions than answers about this,” said 
Sen. Tom Shipley, a Nodaway Republican who led the subcommittee meeting.
 “Now I see poaching in my area. And I guess some of these guys would 
have a grand time poaching deer that everybody else is trying to legally
 take.”

But Shipley decided to recommend the bill for passage “with reservations.” It was introduced by Sen. Jason Schultz, R-Schleswig.

“This is all brand new,” Shipley said. “I mean, I’d never even heard 
of the things until the end of last week. So, I’ll humor Senator 
Schultz. We’ll sign off on this, and then we’ll have more discussions.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1675201815632.jpg" alt="Airbows can be used in other states to hunt deer. Image courtesy of Pixabay" />
 <figcaption>Airbows can be used in other states to hunt deer. Image courtesy of Pixabay</figcaption>
 </figure>By JARED STRONG <a href="https://iowacapitaldispatch.com/2023/01/31/new-bill-would-allow-airbows-for-iowa-deer-hunting/">Iowa Capital Dispatch</a>New legislation that would allow 
deer hunters to use weapons that propel arrows with compressed air 
advanced Tuesday from an Iowa Senate subcommittee.So-called airbows are a relatively new weapon that some states allow 
for hunting. They are similar to a crossbow in that they use scopes to 
aim and are powerful and accurate. But while crossbows use a string to 
launch arrows — or bolts — airbows use a highly charged blast of air.Crossbows are severely restricted for bowhunting seasons in Iowa. The
 weapons are reserved for those at least 65 years old or those who have a
 physical handicap that prevents them from shooting a typical bow.<a target="_blank" href="https://www.legis.iowa.gov/legislation/BillBook?ba=SF138">Senate File 138</a> would not allow airbows to be used during bow season but rather for any deer season that allows firearms.“This just seems like the perfect weapon to poach deer with,” said 
Fred Long, president of the Iowa Conservation Alliance, which opposes 
the bill. “It’s silent. It’s deadly for a reasonable distance. I don’t 
think it compares to hunting with a rifle or a shotgun for distance, and
 so I question why anybody would want to use this weapon during those 
seasons. I feel that it’s a slippery slope to putting it in the archery 
season.”Airbows are not as quiet as a standard bow but have a significantly 
attenuated sound compared with a shotgun or rifle. They are easier to 
wield in tight spaces than a bow and can be reloaded quickly. Their air 
tanks typically can power at least eight shots before needing a refill.The bill does not define what constitutes an airbow, which is often similar in appearance to a rifle but without a barrel.Two Republicans of a Senate Natural Resources and Environment 
subcommittee decided Tuesday to move the bill forward but said they had 
some reservations about the new technology.“Boy, there’s a lot more questions than answers about this,” said 
Sen. Tom Shipley, a Nodaway Republican who led the subcommittee meeting.
 “Now I see poaching in my area. And I guess some of these guys would 
have a grand time poaching deer that everybody else is trying to legally
 take.”But Shipley decided to recommend the bill for passage “with reservations.” It was introduced by Sen. Jason Schultz, R-Schleswig.“This is all brand new,” Shipley said. “I mean, I’d never even heard 
of the things until the end of last week. So, I’ll humor Senator 
Schultz. We’ll sign off on this, and then we’ll have more discussions.”

New bill would allow ‘airbows’ for Iowa deer hunting

WASHINGTON – The Internal Revenue Service and partners nationwide today kicked off their <a href="https://www.eitc.irs.gov/partner-toolkit/eitc-awareness-day/eitc-awareness-day-2">Earned Income Tax Credit Awareness Day</a> outreach campaign to help millions of Americans who earned $59,187 or less last year take advantage of the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit (EITC)</a>.

"This is an extremely important tax credit that helps millions of 
hard-working people every year," said IRS Acting Commissioner Doug 
O'Donnell. "But each year, many people miss out on the credit because 
they don't know about it or don't realize they're eligible. In 
particular, people who have experienced a major life change in the past 
year – in their job, marital status, a new child or other factors – may 
qualify for the first time. The IRS urges people to carefully to review 
this important credit; we don't want people to miss out."

In 2022, 31 million eligible workers and families across the country 
received about $64 billion in Earned Income Tax Credits, with an average
 amount of more than $2,000.

The IRS administers the EITC, which Congress originally approved in 
1975. It was developed in part to offset the burden of Social Security 
taxes and provide an incentive to work.

The IRS and partners urge people to check to see if they qualify for 
this important credit. They also encourage people who don't normally 
file a tax return to review whether they qualify for EITC and other <a href="https://www.irs.gov/credits-deductions-for-individuals">valuable credits</a>.

The EITC is a tax credit for certain people who work and have low to 
moderate income. A tax credit usually reduces tax owed and may also 
result in a refund. Even though millions of people get the EITC, the IRS
 estimates that about 20% of EITC eligible taxpayers do not claim it.

Workers at risk for overlooking the EITC include those:

The IRS also reminds taxpayers that the quickest way to get a tax refund is by filing an accurate tax return <a href="https://www.irs.gov/filing/e-file-options">electronically</a> and choosing <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a> for their refund. Tax software, tax professionals and other <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">free options</a> can help people see if they qualify for the EITC.

To qualify, taxpayers must meet certain requirements and file a tax 
return, even if they did not earn enough money to be obligated to file a
 tax return. There's no need to guess about <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">EITC eligibility</a>; find out with the&nbsp;<a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant">EITC Assistant</a>.

Workers with qualifying children may be eligible for EITC if their 
adjusted gross income (AGI) was less than $53,057 in 2022 ($59,187 for 
married filing jointly). These individuals can receive a maximum of 
$6,935 in EITC, up from $6,728 in 2021.

The maximum EITC for taxpayers with no dependents is $560, available 
to filers with an AGI below $16,480 in 2022 ($22,610 for married filing 
jointly), and it can be claimed by eligible workers between the ages of 
25 and 64. Married but separated spouses who do not file a joint return 
may qualify to claim EITC if they meet certain requirements.

EITC is for workers whose income does not exceed the following limits in 2022:

To get the EITC, workers must file a tax return and claim the credit.
 Eligible taxpayers should claim the credit even if their earnings were 
below the income requirement to file a tax return. <a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Free tax preparation help is available</a> online and through volunteer organizations.

Those eligible for the EITC have these options:

The IRS reminds taxpayers to be sure they have valid Social 
Security numbers for themselves, their spouse if filing a joint return 
and for each qualifying child claimed for the EITC. The SSNs must be 
issued before the April due date of the return. There are special rules 
for those in the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/military-and-clergy-rules-for-the-earned-income-tax-credit#Military">military</a> or those out of the country.

Most EITC refunds deposited by late February

While the IRS began accepting 2022 returns on January 23, 2023, the 
IRS cannot issue a refund that includes the Earned Income Tax Credit or 
Additional Child Tax Credit (ACTC) before mid-February. This is due to 
the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/when-to-expect-your-refund-if-you-claimed-the-earned-income-tax-credit-or-additional-child-tax-credit">2015 PATH Act</a> law passed by Congress, which provides this additional time to help the IRS stop fraudulent refunds from being issued.

<a href="https://www.irs.gov/refunds">Where's My Refund?</a>
 should show an updated status by February 18 for most early EITC/ACTC 
filers. The IRS expects most EITC/ACTC related refunds to be available 
in taxpayer bank accounts or on debit cards by February 28 if taxpayers 
chose direct deposit and there are no other issues with their tax 
return.

Taxpayers are responsible for the accuracy of their tax return even 
if someone else prepares it for them. Since the rules for claiming the 
EITC can be complex, the IRS urges taxpayers to understand all of them.

Be sure to <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">choose a tax preparer</a>
 wisely. Beware of scams that claim to increase the EITC refund. Scams 
that create fictitious qualifying children or inflate income levels to 
get the maximum EITC could leave taxpayers with a penalty.

Visit IRS online to learn about other tax credits

IRS.gov is a valuable first stop to help taxpayers get it right this 
filing season. They can check to see if they also qualify for the&nbsp;<a href="https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents">Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON – The Internal Revenue Service and partners nationwide today kicked off their <a href="https://www.eitc.irs.gov/partner-toolkit/eitc-awareness-day/eitc-awareness-day-2">Earned Income Tax Credit Awareness Day</a> outreach campaign to help millions of Americans who earned $59,187 or less last year take advantage of the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit (EITC)</a>."This is an extremely important tax credit that helps millions of 
hard-working people every year," said IRS Acting Commissioner Doug 
O'Donnell. "But each year, many people miss out on the credit because 
they don't know about it or don't realize they're eligible. In 
particular, people who have experienced a major life change in the past 
year – in their job, marital status, a new child or other factors – may 
qualify for the first time. The IRS urges people to carefully to review 
this important credit; we don't want people to miss out."In 2022, 31 million eligible workers and families across the country 
received about $64 billion in Earned Income Tax Credits, with an average
 amount of more than $2,000.The IRS administers the EITC, which Congress originally approved in 
1975. It was developed in part to offset the burden of Social Security 
taxes and provide an incentive to work.The IRS and partners urge people to check to see if they qualify for 
this important credit. They also encourage people who don't normally 
file a tax return to review whether they qualify for EITC and other <a href="https://www.irs.gov/credits-deductions-for-individuals">valuable credits</a>.The EITC is a tax credit for certain people who work and have low to 
moderate income. A tax credit usually reduces tax owed and may also 
result in a refund. Even though millions of people get the EITC, the IRS
 estimates that about 20% of EITC eligible taxpayers do not claim it.Workers at risk for overlooking the EITC include those:<ul>
 <li>Living in non-traditional homes, such as a grandparent raising a grandchild</li><li>Whose earnings declined or whose marital or parental status changed</li><li>Without children</li><li>With limited English skills</li><li>Who are veterans</li><li>Living in rural areas</li><li>Who are Native Americans</li><li>With earnings below the filing requirement</li>
 </ul>The IRS also reminds taxpayers that the quickest way to get a tax refund is by filing an accurate tax return <a href="https://www.irs.gov/filing/e-file-options">electronically</a> and choosing <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a> for their refund. Tax software, tax professionals and other <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">free options</a> can help people see if they qualify for the EITC.<h2>Who can get the EITC?</h2>To qualify, taxpayers must meet certain requirements and file a tax 
return, even if they did not earn enough money to be obligated to file a
 tax return. There's no need to guess about <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">EITC eligibility</a>; find out with the&nbsp;<a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant">EITC Assistant</a>.Workers with qualifying children may be eligible for EITC if their 
adjusted gross income (AGI) was less than $53,057 in 2022 ($59,187 for 
married filing jointly). These individuals can receive a maximum of 
$6,935 in EITC, up from $6,728 in 2021.The maximum EITC for taxpayers with no dependents is $560, available 
to filers with an AGI below $16,480 in 2022 ($22,610 for married filing 
jointly), and it can be claimed by eligible workers between the ages of 
25 and 64. Married but separated spouses who do not file a joint return 
may qualify to claim EITC if they meet certain requirements.EITC is for workers whose income does not exceed the following limits in 2022:<ul>
 <li>$53,057 ($59,187 married filing jointly) with three or more qualifying children who have valid Social Security numbers (SSNs).</li><li>$49,399 ($55,529 married filing jointly) with two qualifying children who have valid SSNs.</li><li>$43,492 ($49,622 married filing jointly) with one qualifying child who have valid SSNs.</li><li>$16,480 ($22,610 married filing jointly) with no qualifying children who have valid SSNs.</li><li>Investment income must be $10,300 or less.</li>
 </ul><h2>How to claim the EITC</h2>To get the EITC, workers must file a tax return and claim the credit.
 Eligible taxpayers should claim the credit even if their earnings were 
below the income requirement to file a tax return. <a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Free tax preparation help is available</a> online and through volunteer organizations.Those eligible for the EITC have these options:<ul>
 <li><a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File on IRS.gov</a>.
 Free brand-name tax software is available that leads taxpayers through a
 question-and-answer format to help prepare the tax return and claim 
credits and deductions if they're eligible. Free File also provides 
online versions of IRS paper forms, an option called <a href="https://www.irs.gov/e-file-providers/free-file-fillable-forms">Free File Fillable Forms</a>, best suited for taxpayers comfortable preparing their own returns.</li>
 </ul><ul>
 <li><a href="https://www.irs.gov/individuals/irs-free-tax-return-preparation-programs">Free tax preparation sites</a>.
 EITC-eligible workers can seek free tax preparation at thousands of 
Volunteer Income Tax Assistance (VITA) and Tax Counseling for the 
Elderly (TCE) sites. To locate the nearest site, use <a href="https://www.irs.gov/individuals/find-a-location-for-free-tax-prep">Find a Location for Free Tax Help</a> on IRS.gov, the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go smartphone application</a>, or call toll-free <a href="tel:800-906-9887">800-906-9887</a>. Taxpayers should bring all required documents and information.</li>
 </ul><ul>
 <li><a href="https://www.irs.gov/tax-professionals/understanding-tax-return-preparer-credentials-and-qualifications">Find a trusted tax professional</a>.
 The IRS reminds taxpayers that a trusted tax professional can prepare 
their tax return and provide helpful information and advice. <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">Tips for choosing a return preparer</a>,
 including certified public accountants, enrolled agents, attorneys and 
many others who don't have a professional credential, and details about <a href="https://www.irs.gov/tax-professionals/irs-tax-pro-association-partners">national tax professional groups</a> are available on IRS.gov. EITC recipients should <a href="https://www.irs.gov/newsroom/tax-scams-consumer-alerts">watch out for unscrupulous return preparers</a>.</li>
 </ul>The IRS reminds taxpayers to be sure they have valid Social 
Security numbers for themselves, their spouse if filing a joint return 
and for each qualifying child claimed for the EITC. The SSNs must be 
issued before the April due date of the return. There are special rules 
for those in the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/military-and-clergy-rules-for-the-earned-income-tax-credit#Military">military</a> or those out of the country.<h2>Most EITC refunds deposited by late February</h2>While the IRS began accepting 2022 returns on January 23, 2023, the 
IRS cannot issue a refund that includes the Earned Income Tax Credit or 
Additional Child Tax Credit (ACTC) before mid-February. This is due to 
the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/when-to-expect-your-refund-if-you-claimed-the-earned-income-tax-credit-or-additional-child-tax-credit">2015 PATH Act</a> law passed by Congress, which provides this additional time to help the IRS stop fraudulent refunds from being issued.<a href="https://www.irs.gov/refunds">Where's My Refund?</a>
 should show an updated status by February 18 for most early EITC/ACTC 
filers. The IRS expects most EITC/ACTC related refunds to be available 
in taxpayer bank accounts or on debit cards by February 28 if taxpayers 
chose direct deposit and there are no other issues with their tax 
return.<h2>Get it right</h2>Taxpayers are responsible for the accuracy of their tax return even 
if someone else prepares it for them. Since the rules for claiming the 
EITC can be complex, the IRS urges taxpayers to understand all of them.<h2>Look out for scams</h2>Be sure to <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">choose a tax preparer</a>
 wisely. Beware of scams that claim to increase the EITC refund. Scams 
that create fictitious qualifying children or inflate income levels to 
get the maximum EITC could leave taxpayers with a penalty.<h2>Visit IRS online to learn about other tax credits</h2>IRS.gov is a valuable first stop to help taxpayers get it right this 
filing season. They can check to see if they also qualify for the&nbsp;<a href="https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents">Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents</a>.<h2>Related items</h2><ul>
 <li><a href="https://www.eitc.irs.gov/">EITC Central</a>, helpful resources for IRS partners and others</li><li><a href="https://www.irs.gov/forms-pubs/about-publication-596">Publication 596, Earned Income Credit (EIC)</a></li><li><a href="https://www.irs.gov/tax-professionals">Tax Professionals</a>, another place for valuable EITC resources and assistance</li>
 </ul>

IRS, partners promote benefits of Earned Income Tax Credit

WASHINGTON — The Internal Revenue Service today urged employers to be
 aware of the January deadline to file Forms W-2 and other wage 
statements. Filing these documents timely prevents late-filing penalties
 for employers, helps employees file their income tax returns and 
prevents tax fraud.

Employers must file copies of their 2022 <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statements</a>, and <a href="https://www.irs.gov/forms-pubs/about-form-w-3">Form W-3, Transmittal of Wage and Tax Statements</a>,
 with the Social Security Administration by January 31, 2023. This 
deadline applies for all Forms W-2 and W-3, whether filing by paper 
forms or electronically.

Employers must also provide copies B, C and 2 of Form W-2 to their 
employees by January 31, 2023. For more information on filing Form W-2, 
see <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.

Use same employer identification number on all forms

Employers need to make sure the employer identification number (EIN) 
on their wage and tax statements (Forms W-2, W-3, etc.) and their 
payroll tax returns (Forms 941, 943, 944, etc.) match the EIN the IRS 
assigned to their business.

Do not use a Social Security number (SSN) or Individual Taxpayer 
Identification number (ITIN) on forms that ask for an EIN. Do not 
truncate the employer's EIN or the employee's SSN on any of the forms.

If an employer used an EIN (including a prior owner's EIN) on their 
payroll tax returns that's different from the EIN reported on their W-3,
 they should review General Instructions for Forms W-2 and W-3, Specific
 Instructions for Form W-3, Box h—Other EIN used this year.

Filing wage and tax statements and payroll tax returns with 
inconsistent EINs or using another business's EIN may result in 
penalties and delays in processing an employer's returns. Even if an 
employer uses a third-party payer (such as a Certified Professional 
Employer Organization, Professional Employer Organization, or other 
third party) or a different entity within their business to file these 
documents, the name and EIN on all statements and forms filed must be 
consistent and exactly match the EIN the IRS assigned to their business.

For more information on third-party arrangements, see <a href="https://www.irs.gov/forms-pubs/about-publication-15">Publication 15, (Circular E), Employer's Tax Guide</a>.

Employers may request a 30-day extension to file Forms W-2 with SSA by submitting a <a href="https://www.irs.gov/forms-pubs/about-form-8809">Form 8809, Application for Extension of Time to File Information Returns</a>,
 by January 31. However, they must meet one of the criteria on Line 7 of
 Form 8809 to be granted an extension. For detailed information, see 
Form 8809 and <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.

Filing Form 8809 does not extend the due date for furnishing wage 
statements to employees. Filing a separate extension of time to furnish 
Forms W-2 to employees must occur by January 31. Detailed information 
and instructions on how to file an extension of time to furnish Forms 
W-2 to employees is in the General Instructions for Forms W-2 and W-3.

The IRS and SSA encourage all employers to <a href="https://www.irs.gov/e-file-providers/electronic-filing-options-for-business-and-self-employed-taxpayers">e-file</a>.
 It is the quickest, most accurate and convenient way to file these 
forms. E-filing is mandatory if an employer is filing 250 or more 
information returns.

For more information about e-filing Forms W-2 visit the SSA's <a href="https://www.ssa.gov/bso/bsowelcome.htm">Business Services Online</a>, and <a href="https://www.ssa.gov/employer/">Employer W-2 Filing Instructions &amp; Information</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today urged employers to be
 aware of the January deadline to file Forms W-2 and other wage 
statements. Filing these documents timely prevents late-filing penalties
 for employers, helps employees file their income tax returns and 
prevents tax fraud.Employers must file copies of their 2022 <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statements</a>, and <a href="https://www.irs.gov/forms-pubs/about-form-w-3">Form W-3, Transmittal of Wage and Tax Statements</a>,
 with the Social Security Administration by January 31, 2023. This 
deadline applies for all Forms W-2 and W-3, whether filing by paper 
forms or electronically.Employers must also provide copies B, C and 2 of Form W-2 to their 
employees by January 31, 2023. For more information on filing Form W-2, 
see <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.<h2>Use same employer identification number on all forms</h2>Employers need to make sure the employer identification number (EIN) 
on their wage and tax statements (Forms W-2, W-3, etc.) and their 
payroll tax returns (Forms 941, 943, 944, etc.) match the EIN the IRS 
assigned to their business.Do not use a Social Security number (SSN) or Individual Taxpayer 
Identification number (ITIN) on forms that ask for an EIN. Do not 
truncate the employer's EIN or the employee's SSN on any of the forms.If an employer used an EIN (including a prior owner's EIN) on their 
payroll tax returns that's different from the EIN reported on their W-3,
 they should review General Instructions for Forms W-2 and W-3, Specific
 Instructions for Form W-3, Box h—Other EIN used this year.Filing wage and tax statements and payroll tax returns with 
inconsistent EINs or using another business's EIN may result in 
penalties and delays in processing an employer's returns. Even if an 
employer uses a third-party payer (such as a Certified Professional 
Employer Organization, Professional Employer Organization, or other 
third party) or a different entity within their business to file these 
documents, the name and EIN on all statements and forms filed must be 
consistent and exactly match the EIN the IRS assigned to their business.For more information on third-party arrangements, see <a href="https://www.irs.gov/forms-pubs/about-publication-15">Publication 15, (Circular E), Employer's Tax Guide</a>.<h2>Extensions</h2>Employers may request a 30-day extension to file Forms W-2 with SSA by submitting a <a href="https://www.irs.gov/forms-pubs/about-form-8809">Form 8809, Application for Extension of Time to File Information Returns</a>,
 by January 31. However, they must meet one of the criteria on Line 7 of
 Form 8809 to be granted an extension. For detailed information, see 
Form 8809 and <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.Filing Form 8809 does not extend the due date for furnishing wage 
statements to employees. Filing a separate extension of time to furnish 
Forms W-2 to employees must occur by January 31. Detailed information 
and instructions on how to file an extension of time to furnish Forms 
W-2 to employees is in the General Instructions for Forms W-2 and W-3.<h2>Electronic filing</h2>The IRS and SSA encourage all employers to <a href="https://www.irs.gov/e-file-providers/electronic-filing-options-for-business-and-self-employed-taxpayers">e-file</a>.
 It is the quickest, most accurate and convenient way to file these 
forms. E-filing is mandatory if an employer is filing 250 or more 
information returns.For more information about e-filing Forms W-2 visit the SSA's <a href="https://www.ssa.gov/bso/bsowelcome.htm">Business Services Online</a>, and <a href="https://www.ssa.gov/employer/">Employer W-2 Filing Instructions &amp; Information</a>.

Tax season 2023: Employer wage statement deadline nears

WASHINGTON — The Internal Revenue Service announced today that 
businesses can now file Form 1099 series information returns using a new
 online portal, available free from the IRS.

Known as the Information Returns Intake System (IRIS), this free 
electronic filing service is secure, accurate and requires no special 
software. Though available to any business of any size, IRIS may be 
especially helpful to any small business that currently sends their 1099
 forms on paper to the IRS.

"The IRS is excited to offer any business, especially small 
companies, a great new way to electronically file their 1099s for free,"
 said IRS Acting Commissioner Doug O'Donnell. "This simplifies filing 
for those issuing 1099s and helps recipients receive information timely.
 The launch of IRIS can help reduce the millions of paper Forms 1099 we 
project will be filed in 2023 and demonstrates our commitment to finding
 useful and innovative ways of reducing paperwork on the business 
community and others issuing 1099s. This is part of the larger effort 
underway to make improvements and transform operations at the IRS."

Filers can use the platform to create, upload, edit and view 
information and download completed copies of 1099-series forms for 
distribution and verification.

With IRIS, businesses can e-file both small and large volumes of 
1099-series forms by either keying in the information or uploading a 
file with the use of a downloadable template.

Currently, IRIS accepts Forms 1099 only for tax year 2022 and later.

The IRS encourages any business, especially those that now file on 
paper, to switch to e-filing through the platform and share in its 
benefits.

<a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">Enrollment for the IRIS filing platform</a> is now open. Filers should begin the enrollment process immediately.

The Filing Information Returns Electronically (FIRE) system will 
remain available for bulk filing Form 1099 series and the other 
information returns through at least the 2023 filing season.

For more information about IRIS visit <a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">E-file Forms 1099 With IRIS</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service announced today that 
businesses can now file Form 1099 series information returns using a new
 online portal, available free from the IRS.Known as the Information Returns Intake System (IRIS), this free 
electronic filing service is secure, accurate and requires no special 
software. Though available to any business of any size, IRIS may be 
especially helpful to any small business that currently sends their 1099
 forms on paper to the IRS."The IRS is excited to offer any business, especially small 
companies, a great new way to electronically file their 1099s for free,"
 said IRS Acting Commissioner Doug O'Donnell. "This simplifies filing 
for those issuing 1099s and helps recipients receive information timely.
 The launch of IRIS can help reduce the millions of paper Forms 1099 we 
project will be filed in 2023 and demonstrates our commitment to finding
 useful and innovative ways of reducing paperwork on the business 
community and others issuing 1099s. This is part of the larger effort 
underway to make improvements and transform operations at the IRS."Filers can use the platform to create, upload, edit and view 
information and download completed copies of 1099-series forms for 
distribution and verification.With IRIS, businesses can e-file both small and large volumes of 
1099-series forms by either keying in the information or uploading a 
file with the use of a downloadable template.Currently, IRIS accepts Forms 1099 only for tax year 2022 and later.The IRS encourages any business, especially those that now file on 
paper, to switch to e-filing through the platform and share in its 
benefits.These benefits include:<ul>
 <li>E-file security standards keep information safe and protected.</li><li>The portal is an accurate filing method that automatically detects filing errors and provides alerts for missing information.</li><li>Filers can submit automatic extensions and make corrections to information returns filed through the platform.</li><li>The IRS acknowledges receipt of the return in as early as 48 hours.</li><li>The platform keeps issuer information from year to year, and prior 
years filed through this platform, providing convenience to 1099 filers.</li><li>E-filing eliminates trips to the post office and can reduce office expenses for paper, postage and storage space.</li>
 </ul><a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">Enrollment for the IRIS filing platform</a> is now open. Filers should begin the enrollment process immediately.The Filing Information Returns Electronically (FIRE) system will 
remain available for bulk filing Form 1099 series and the other 
information returns through at least the 2023 filing season.For more information about IRIS visit <a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">E-file Forms 1099 With IRIS</a>.

IRS opens free portal to file information returns

WASHINGTON — The Internal Revenue Service today reminded taxpayers 
that they must again answer a digital asset question and report all 
digital asset-related income when they file their 2022 federal income 
tax return, as they did for fiscal year 2021. The term "digital assets" 
has replaced "virtual currencies," a term used in previous years.

The question, which appears at the top of Forms <a href="https://www.irs.gov/forms-pubs/about-form-1040">1040, Individual Income Tax Return</a>; <a href="https://www.irs.gov/forms-pubs/about-form-1040-sr">1040-SR, U.S. Tax Return for Seniors</a>; and <a href="https://www.irs.gov/forms-pubs/about-form-1040-nr">1040-NR, U.S. Nonresident Alien Income Tax Return</a>, was revised this year to update terminology.

In addition, the instructions for answering the question were 
expanded and clarified to help taxpayers answer it correctly. All 
taxpayers must answer the question regardless of whether they engaged in
 any transactions involving digital assets.

For the 2022 tax year it asks: "At any time during 2022, did you: (a)
 receive (as a reward, award or payment for property or services); or 
(b) sell, exchange, gift or otherwise dispose of a digital asset (or a 
financial interest in a digital asset)?"

A digital asset is a digital representation of value which is 
recorded on a cryptographically secured, distributed ledger. Common 
digital assets include:

Everyone who files Form 1040, Form 1040-SR or Form 1040-NR must check
 one box, answering either "Yes" or "No" to the digital asset question. 
The question must be answered by all taxpayers, not just those who 
engaged in a transaction involving digital assets in 2022.

Normally, a taxpayer must check the "Yes" box if they:

Besides checking the "Yes" box, taxpayers must report all income 
related to their digital asset transactions. For example, an investor 
who held a digital asset as a capital asset and sold, exchanged or 
transferred it during 2022 must use <a href="https://www.irs.gov/forms-pubs/about-form-8949">Form 8949, Sales and other Dispositions of Capital Assets</a>, to figure their capital gain or loss on the transaction and then report it on <a href="https://www.irs.gov/forms-pubs/about-schedule-d-form-1040">Schedule D (Form 1040), Capital Gains and Losses</a>, or <a href="https://www.irs.gov/forms-pubs/about-form-709">Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return</a>, in the case of gift.

If an employee was paid with digital assets, they must report the 
value of assets received as wages. Similarly, if they worked as an 
independent contractor and were paid with digital assets, they must 
report that income on <a href="https://www.irs.gov/forms-pubs/about-schedule-c-form-1040">Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship)</a>.
 Schedule C is also used by anyone who sold, exchanged or transferred 
digital assets to customers in connection with a trade or business.

Normally, a taxpayer who merely owned digital assets during 2022 can check the "No"
 box as long as they did not engage in any transactions involving 
digital assets during the year. They can also check the "No" box if 
their activities were limited to one or more of the following:

For more information, see page 15 of the&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">Tax Year 2022 1040 (and 1040-SR) Instructions</a>PDF. For a set of frequently asked questions (FAQs) and other details, visit the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">Digital Assets</a> page on IRS.gov.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today reminded taxpayers 
that they must again answer a digital asset question and report all 
digital asset-related income when they file their 2022 federal income 
tax return, as they did for fiscal year 2021. The term "digital assets" 
has replaced "virtual currencies," a term used in previous years.The question, which appears at the top of Forms <a href="https://www.irs.gov/forms-pubs/about-form-1040">1040, Individual Income Tax Return</a>; <a href="https://www.irs.gov/forms-pubs/about-form-1040-sr">1040-SR, U.S. Tax Return for Seniors</a>; and <a href="https://www.irs.gov/forms-pubs/about-form-1040-nr">1040-NR, U.S. Nonresident Alien Income Tax Return</a>, was revised this year to update terminology.In addition, the instructions for answering the question were 
expanded and clarified to help taxpayers answer it correctly. All 
taxpayers must answer the question regardless of whether they engaged in
 any transactions involving digital assets.For the 2022 tax year it asks: "At any time during 2022, did you: (a)
 receive (as a reward, award or payment for property or services); or 
(b) sell, exchange, gift or otherwise dispose of a digital asset (or a 
financial interest in a digital asset)?"<h2>What is a digital asset?</h2>A digital asset is a digital representation of value which is 
recorded on a cryptographically secured, distributed ledger. Common 
digital assets include:<ul>
 <li>Convertible virtual currency and cryptocurrency</li><li>Stablecoins</li><li>Non-fungible tokens (NFTs)</li>
 </ul><h2>Everyone must answer the question</h2>Everyone who files Form 1040, Form 1040-SR or Form 1040-NR must check
 one box, answering either "Yes" or "No" to the digital asset question. 
The question must be answered by all taxpayers, not just those who 
engaged in a transaction involving digital assets in 2022.<h2>When to check "Yes"</h2>Normally, a taxpayer must check the "Yes" box if they:<ul>
 <li>Received digital assets as payment for property or services provided;</li><li>Transferred digital assets for free (without receiving any consideration) as a bona fide gift;</li><li>Received digital assets resulting from a reward or award;</li><li>Received new digital assets resulting from mining, staking and similar activities;</li><li>Received digital assets resulting from a hard fork (a branching of a
 cryptocurrency's blockchain that splits a single cryptocurrency into 
two);</li><li>Disposed of digital assets in exchange for property or services;</li><li>Disposed of a digital asset in exchange or trade for another digital asset;</li><li>Sold a digital asset; or</li><li>Otherwise disposed of any other financial interest in a digital asset.</li>
 </ul><h2>How to report digital asset income</h2>Besides checking the "Yes" box, taxpayers must report all income 
related to their digital asset transactions. For example, an investor 
who held a digital asset as a capital asset and sold, exchanged or 
transferred it during 2022 must use <a href="https://www.irs.gov/forms-pubs/about-form-8949">Form 8949, Sales and other Dispositions of Capital Assets</a>, to figure their capital gain or loss on the transaction and then report it on <a href="https://www.irs.gov/forms-pubs/about-schedule-d-form-1040">Schedule D (Form 1040), Capital Gains and Losses</a>, or <a href="https://www.irs.gov/forms-pubs/about-form-709">Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return</a>, in the case of gift.If an employee was paid with digital assets, they must report the 
value of assets received as wages. Similarly, if they worked as an 
independent contractor and were paid with digital assets, they must 
report that income on <a href="https://www.irs.gov/forms-pubs/about-schedule-c-form-1040">Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship)</a>.
 Schedule C is also used by anyone who sold, exchanged or transferred 
digital assets to customers in connection with a trade or business.<h2>When to check "No"</h2>Normally, a taxpayer who merely owned digital assets during 2022 can check the "No"
 box as long as they did not engage in any transactions involving 
digital assets during the year. They can also check the "No" box if 
their activities were limited to one or more of the following:<ul>
 <li>Holding digital assets in a wallet or account;</li><li>Transferring digital assets from one wallet or account they own or control to another wallet or account they own or control; or</li><li>Purchasing digital assets using U.S. or other real currency, including through electronic platforms such as PayPal and Venmo.</li>
 </ul>For more information, see page 15 of the&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">Tax Year 2022 1040 (and 1040-SR) Instructions</a>PDF. For a set of frequently asked questions (FAQs) and other details, visit the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">Digital Assets</a> page on IRS.gov.

IRS update: Taxpayers need to report digital income

WASHINGTON (AP) — The Justice Department and eight states sued Google
 on Tuesday, alleging that its dominance in digital advertising harms 
competition.

The government alleges that Google’s plan to assert 
dominance has been to “neutralize or eliminate” rivals through 
acquisitions and to force advertisers to use its products by making it 
difficult to use competitors’ products.

The antitrust suit was 
filed in federal court in Alexandria, Virginia. Attorney General Merrick
 Garland was expected to discuss it at a news conference later Tuesday.

The
 department's suit accuses Google of unlawfully monopolizing the way ads
 are served online by excluding competitors. This includes its 2008 
acquisition of DoubleClick, a dominant ad server, and subsequent rollout
 of technology that locks in the split-second bidding process for ads 
that get served on Web pages.

At minimum, the lawsuit wants Google
 to split off its advertising business — its ad manager suite and ad 
exchange — as well as “any additional structural relief as needed to 
cure any anticompetitive harm."

Google's ad manager lets large 
publishers who have significant direct sales manage their 
advertisements. The ad exchange is a real-time marketplace to buy and 
sell online display ads.

Representatives for Alphabet Inc., 
Google’s parent company, said the suit “doubles down on a flawed 
argument that would slow innovation, raise advertising fees, and make it
 harder for thousands of small businesses and publishers to grow.”

The
 lawsuit says the DoubleClick acquisition “vaulted Google into a 
commanding position over the tools publishers use to sell advertising 
opportunities,” and “set the stage for Google’s later exclusionary 
conduct across the ad tech industry.”

Google, according to the 
lawsuit, recognized that publishers rarely switch online ad severs 
because of the cost and risks of doing so, and “positioned itself to 
function simultaneously as buyer, seller, and auctioneer of digital 
display advertising.”

Dina Srinivasan, a Yale University fellow 
and adtech expert, said the lawsuit is “huge” because it aligns the 
entire nation — state and federal governments — in a bipartisan legal 
offensive against Google.

This is the latest legal action taken 
against Google by either the Justice Department or local state 
governments. In October 2020, for instance, the Trump administration and
 eleven state attorneys general sued Google for violating antitrust 
laws, alleging anticompetitive practices in the search and search 
advertising markets.

Many legal experts consider the lawsuits 
against Google to be the most significant anti-trust action against a 
U.S. business since the 1970s when a DOJ lawsuit led to the breakup of 
AT&amp;T. Srinivasan said the Google suit filed Tuesday is even more 
ambitious than the DOJ’s 1998 anti-trust suit against Microsoft because 
it attacks three alleged monopolies - “the sell-side, exchange, and 
buy-side of the largest electronically traded markets in the world by 
volume. That is a big deal.”

The Microsoft suit objected primarily
 to the company’s bundling of its Explorer browser with the Windows 
operating system. Although a judge initially ordered Microsoft to break 
up into smaller companies a 2001 settlement permitted it to stay whole.

The
 latest lawsuit in essence aligns the Biden administration and new 
states with the 35 states and District of Colombia that sued Google in 
December 2020 over the exact same issues.

The U.S. antitrust suits
 against Google represent a delayed acknowledgment of what European 
regulators have long been complaining about. They have spent the past 
several years trying to crack down on Google, mostly with huge fines, to
 little noticeable effect so far.

The states taking part in the 
suit include California, Virginia, Connecticut, Colorado, New Jersey, 
New York, Rhode Island and Tennessee.

WASHINGTON (AP) — The Justice Department and eight states sued Google
 on Tuesday, alleging that its dominance in digital advertising harms 
competition.The government alleges that Google’s plan to assert 
dominance has been to “neutralize or eliminate” rivals through 
acquisitions and to force advertisers to use its products by making it 
difficult to use competitors’ products.The antitrust suit was 
filed in federal court in Alexandria, Virginia. Attorney General Merrick
 Garland was expected to discuss it at a news conference later Tuesday.The
 department's suit accuses Google of unlawfully monopolizing the way ads
 are served online by excluding competitors. This includes its 2008 
acquisition of DoubleClick, a dominant ad server, and subsequent rollout
 of technology that locks in the split-second bidding process for ads 
that get served on Web pages.At minimum, the lawsuit wants Google
 to split off its advertising business — its ad manager suite and ad 
exchange — as well as “any additional structural relief as needed to 
cure any anticompetitive harm."Google's ad manager lets large 
publishers who have significant direct sales manage their 
advertisements. The ad exchange is a real-time marketplace to buy and 
sell online display ads.Representatives for Alphabet Inc., 
Google’s parent company, said the suit “doubles down on a flawed 
argument that would slow innovation, raise advertising fees, and make it
 harder for thousands of small businesses and publishers to grow.”The
 lawsuit says the DoubleClick acquisition “vaulted Google into a 
commanding position over the tools publishers use to sell advertising 
opportunities,” and “set the stage for Google’s later exclusionary 
conduct across the ad tech industry.”Google, according to the 
lawsuit, recognized that publishers rarely switch online ad severs 
because of the cost and risks of doing so, and “positioned itself to 
function simultaneously as buyer, seller, and auctioneer of digital 
display advertising.”Dina Srinivasan, a Yale University fellow 
and adtech expert, said the lawsuit is “huge” because it aligns the 
entire nation — state and federal governments — in a bipartisan legal 
offensive against Google.This is the latest legal action taken 
against Google by either the Justice Department or local state 
governments. In October 2020, for instance, the Trump administration and
 eleven state attorneys general sued Google for violating antitrust 
laws, alleging anticompetitive practices in the search and search 
advertising markets.Many legal experts consider the lawsuits 
against Google to be the most significant anti-trust action against a 
U.S. business since the 1970s when a DOJ lawsuit led to the breakup of 
AT&amp;T. Srinivasan said the Google suit filed Tuesday is even more 
ambitious than the DOJ’s 1998 anti-trust suit against Microsoft because 
it attacks three alleged monopolies - “the sell-side, exchange, and 
buy-side of the largest electronically traded markets in the world by 
volume. That is a big deal.”The Microsoft suit objected primarily
 to the company’s bundling of its Explorer browser with the Windows 
operating system. Although a judge initially ordered Microsoft to break 
up into smaller companies a 2001 settlement permitted it to stay whole.The
 latest lawsuit in essence aligns the Biden administration and new 
states with the 35 states and District of Colombia that sued Google in 
December 2020 over the exact same issues.The U.S. antitrust suits
 against Google represent a delayed acknowledgment of what European 
regulators have long been complaining about. They have spent the past 
several years trying to crack down on Google, mostly with huge fines, to
 little noticeable effect so far.The states taking part in the 
suit include California, Virginia, Connecticut, Colorado, New Jersey, 
New York, Rhode Island and Tennessee.

Justice Dept. sues Google over digital advertising dominance

By SETH BORENSTEIN Associated Press

WASHINGTON (AP) — With <a href="https://apnews.com/hub/russia-ukraine">Russia’s invasion of Ukraine</a>
 and the specter of nuclear weapon use, Earth crept its closest to 
Armageddon, a science-oriented advocacy group said, moving its famous 
“Doomsday Clock” up to just 90 seconds before midnight.

“We are 
really closer to that doomsday,” former Mongolian president Elbegdorj 
Tsakhia said Tuesday at the Bulletin of Atomic Scientists annual 
announcement rating how close humanity is from doing itself in. He and 
former Ireland President Mary Robinson joined scientists to underscore 
what they consider a gathering of several existential threats, with 
Russian leader Vladimir Putin's actions and words chief among them.

“People and scientists are warning us and we have to wake up now,” he said.

The
 advocacy group started in 1947 to use a clock to symbolize the 
potential and likelihood of people doing something to end humanity. It 
moved the clock 10 seconds closer than last year, making it the closest 
it has ever been to striking 12. It's been as much as 17 minutes from 
midnight after the end of the Cold War but in the past few years, the 
group has changed from counting down the minutes to midnight to counting
 down the seconds.

“We are 
sending a message that the situation is becoming more urgent,” Bulletin 
President Rachel Bronson said at the online announcement. “Crises are 
more likely to happen and have broader consequences and longer standing 
effects.”

And to emphasize the effect that Russia’s invasion of 
Ukraine had on moving closer to theoretical doomsday, the group said it 
was also announcing the clock movement in the Russian and Ukrainian 
languages for the first time.

“Putin has repeatedly raised the 
specter of nuclear use,” said Steve Fetter, dean of the graduate school 
and a public policy professor at the University of Maryland.

“Putin
 has given no indication that he's willing to accept defeat,” Fetter 
said. “He might make desperate moves if no other options are available 
that he regards as acceptable.”

Scientists and activists at the 
Bulletin announcement also mentioned nuclear weapon proliferation in 
China, Iran increasing its uranium enrichment, missile tests in North 
Korea, future pandemics from animal diseases, pathogens from lab 
mistakes, “disruptive technologies” and worsening climate change as 
other existential threats to humanity.

By SETH BORENSTEIN Associated PressWASHINGTON (AP) — With <a href="https://apnews.com/hub/russia-ukraine">Russia’s invasion of Ukraine</a>
 and the specter of nuclear weapon use, Earth crept its closest to 
Armageddon, a science-oriented advocacy group said, moving its famous 
“Doomsday Clock” up to just 90 seconds before midnight.“We are 
really closer to that doomsday,” former Mongolian president Elbegdorj 
Tsakhia said Tuesday at the Bulletin of Atomic Scientists annual 
announcement rating how close humanity is from doing itself in. He and 
former Ireland President Mary Robinson joined scientists to underscore 
what they consider a gathering of several existential threats, with 
Russian leader Vladimir Putin's actions and words chief among them.“People and scientists are warning us and we have to wake up now,” he said.The
 advocacy group started in 1947 to use a clock to symbolize the 
potential and likelihood of people doing something to end humanity. It 
moved the clock 10 seconds closer than last year, making it the closest 
it has ever been to striking 12. It's been as much as 17 minutes from 
midnight after the end of the Cold War but in the past few years, the 
group has changed from counting down the minutes to midnight to counting
 down the seconds.Doomsday has not happened yet.“We are 
sending a message that the situation is becoming more urgent,” Bulletin 
President Rachel Bronson said at the online announcement. “Crises are 
more likely to happen and have broader consequences and longer standing 
effects.”And to emphasize the effect that Russia’s invasion of 
Ukraine had on moving closer to theoretical doomsday, the group said it 
was also announcing the clock movement in the Russian and Ukrainian 
languages for the first time.“Putin has repeatedly raised the 
specter of nuclear use,” said Steve Fetter, dean of the graduate school 
and a public policy professor at the University of Maryland.“Putin
 has given no indication that he's willing to accept defeat,” Fetter 
said. “He might make desperate moves if no other options are available 
that he regards as acceptable.”Scientists and activists at the 
Bulletin announcement also mentioned nuclear weapon proliferation in 
China, Iran increasing its uranium enrichment, missile tests in North 
Korea, future pandemics from animal diseases, pathogens from lab 
mistakes, “disruptive technologies” and worsening climate change as 
other existential threats to humanity.

Ukraine war moves 'Doomsday Clock' to 90 seconds to midnight

WASHINGTON — The Internal Revenue Service&nbsp;kicked off the 2023 tax 
filing season with a focus on improving service and a reminder to 
taxpayers to file electronically with direct deposit to speed refunds 
and avoid delays.

Following a successful opening of its systems today, the IRS&nbsp;is now 
accepting and processing 2022 tax returns. Most of the individual tax 
returns for the 2022 tax year are expected to be filed before the April 
18 tax deadline.

Taxpayers have until&nbsp;<a href="https://www.irs.gov/newsroom/irs-sets-january-23-as-official-start-to-2023-tax-filing-season-more-help-available-for-taxpayers-this-year">April 18 to file their taxes</a> this year, but some&nbsp;<a href="https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad-automatic-2-month-extension-of-time-to-file">taxpayers living overseas</a> and&nbsp;<a href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">disaster victims</a>
 may have later filing deadlines. Alabama, California and Georgia storm 
victims now have until May 15 to file various federal individual and 
business tax returns and make tax payments.

"Following months of hard work, we successfully opened our processing
 systems today to start this year's tax season," said IRS Acting 
Commissioner Doug O'Donnell. "Getting to this point is a monumental 
effort not only for the IRS but also for the nation's tax community. The
 hard-working employees of the IRS look forward to serving taxpayers 
this filing season, and I personally want to thank them, and all of the 
tax and payroll community for their dedication to making tax time 
smoother for the nation."

O'Donnell also noted that&nbsp;taxpayers can count on IRS delivering 
improved service this filing season. As part of the August passage of 
the Inflation Reduction Act, the IRS has more than 5,000 new telephone 
assistors and added more in-person staff to help taxpayers.

"We continue to increase IRS staffing to help provide taxpayers with 
the information and assistance they need," said O'Donnell. "The IRS 
reminds taxpayers to take some important steps when filing their tax 
returns for a smoother process. They should gather their necessary tax 
records, file an accurate return electronically and choose direct 
deposit to get their refunds faster."

Taxpayers who electronically file a tax return with no issues and 
choose direct deposit should still receive their refund within 21 days 
of the date they file – similar to previous years. Due to tax law 
changes such as the elimination of the Advance Child Tax Credit and no 
Recovery Rebate Credit this year to claim pandemic-related stimulus 
payments, many taxpayers may find their refunds somewhat lower this 
year.

Fastest refunds by e-filing, avoiding paper returns: To avoid refund delays, IRS encourages taxpayers to file their tax return electronically with <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a> instead of submitting a paper tax return. Taxpayers may use&nbsp;<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 on IRS.gov, other tax software or a trusted tax professional. Members 
of the armed forces and qualifying veterans can file their federal tax 
return and up to three state tax returns for free electronically using&nbsp;<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax,</a> a Department of Defense program.

Avoid delays; file an accurate tax return: Taxpayers should <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">make sure they're ready to file</a> an accurate and complete tax return. This can help avoid processing delays, extensive refund delays and later IRS notices.

Earned Income Tax Credit or Additional Child Tax Credit refunds: Taxpayers
 may file their returns beginning Jan.&nbsp;23, but the IRS cannot issue 
refunds involving the Earned Income Tax Credit or Additional Child Tax 
Credit before mid-February. The law provides the extra time to help the 
IRS prevent fraudulent refunds. "Where's My Refund?" on IRS.gov should 
show an updated status by Feb. 18 for most EITC and ACTC filers. The IRS
 expects most of these refunds to be available in taxpayer bank accounts
 or debit cards by Feb. 28 if people chose direct deposit and there are 
no other issues with their tax return.

Avoid phone delays; online resources best option for help: IRS.gov
 is the quickest and easiest option for help. IRS assisted phone lines 
continue to receive a high volume of calls. To avoid delays, check 
IRS.gov first for <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">refund information</a> and <a href="https://www.irs.gov/help/tax-law-questions">answers to tax questions</a>. Setting up an <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 on IRS.gov can also help taxpayers get information quickly. IRS Online 
Account was recently expanded to allow more people to gain access. The&nbsp;<a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a> can also help taxpayers get answers to many tax questions online at any time.

Online options for free help; answers to common questions: Use IRS.gov to&nbsp;<a href="https://www.irs.gov/help/tax-law-questions">get answers to tax questions</a>,&nbsp;<a href="https://www.irs.gov/refunds">check a refund status</a> or&nbsp;<a href="https://www.irs.gov/payments/pay-as-you-go-so-you-wont-owe-a-guide-to-withholding-estimated-taxes-and-ways-to-avoid-the-estimated-tax-penalty">pay taxes</a>. No wait time or appointment needed —&nbsp;<a href="https://www.irs.gov/help/tools">online tools</a> and resources are available 24 hours a day.

Other free options for help: <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 is available to any person or family who earned $73,000 or less in 
2022. For taxpayers who are comfortable completing their own tax forms,&nbsp;<a href="https://www.irs.gov/e-file-providers/free-file-fillable-forms">Free File Fillable Forms</a> may be a good option.&nbsp;<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax</a>
 is a free tax resource available to the military community, and it's 
offered through the Department of Defense. Qualified taxpayers can also 
find free one-on-one tax preparation help nationwide through the&nbsp;<a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Volunteer Income Tax Assistance and Tax Counseling for the Elderly </a>programs.

2021 tax returns still being processed: Taxpayers can check&nbsp;<a href="https://www.irs.gov/filing/wheres-my-amended-return">Where's My Amended Return?</a>
 to find out the status of their tax year 2021 Form 1040-X and can&nbsp;still
 file their 2022 tax returns&nbsp;even if their 2021 tax returns haven't been
 processed. Visit the&nbsp;<a href="https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue">IRS Operations</a> page for more information on what to expect.

April 18 tax deadline: This year, the filing 
deadline is April 18 for most taxpayers, but automatic six-month 
extensions of time to file are available for anyone for free. See&nbsp;<a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">Extension of Time to File Your Tax Return</a>
 for instructions. Taxpayers should be aware that filing Form 4868 only 
extends the time to file tax returns. Those who owe taxes should still 
pay by April 18 to avoid late payment penalties.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service&nbsp;kicked off the 2023 tax 
filing season with a focus on improving service and a reminder to 
taxpayers to file electronically with direct deposit to speed refunds 
and avoid delays.Following a successful opening of its systems today, the IRS&nbsp;is now 
accepting and processing 2022 tax returns. Most of the individual tax 
returns for the 2022 tax year are expected to be filed before the April 
18 tax deadline.Taxpayers have until&nbsp;<a href="https://www.irs.gov/newsroom/irs-sets-january-23-as-official-start-to-2023-tax-filing-season-more-help-available-for-taxpayers-this-year">April 18 to file their taxes</a> this year, but some&nbsp;<a href="https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad-automatic-2-month-extension-of-time-to-file">taxpayers living overseas</a> and&nbsp;<a href="https://www.irs.gov/newsroom/tax-relief-in-disaster-situations">disaster victims</a>
 may have later filing deadlines. Alabama, California and Georgia storm 
victims now have until May 15 to file various federal individual and 
business tax returns and make tax payments."Following months of hard work, we successfully opened our processing
 systems today to start this year's tax season," said IRS Acting 
Commissioner Doug O'Donnell. "Getting to this point is a monumental 
effort not only for the IRS but also for the nation's tax community. The
 hard-working employees of the IRS look forward to serving taxpayers 
this filing season, and I personally want to thank them, and all of the 
tax and payroll community for their dedication to making tax time 
smoother for the nation."O'Donnell also noted that&nbsp;taxpayers can count on IRS delivering 
improved service this filing season. As part of the August passage of 
the Inflation Reduction Act, the IRS has more than 5,000 new telephone 
assistors and added more in-person staff to help taxpayers."We continue to increase IRS staffing to help provide taxpayers with 
the information and assistance they need," said O'Donnell. "The IRS 
reminds taxpayers to take some important steps when filing their tax 
returns for a smoother process. They should gather their necessary tax 
records, file an accurate return electronically and choose direct 
deposit to get their refunds faster."Taxpayers who electronically file a tax return with no issues and 
choose direct deposit should still receive their refund within 21 days 
of the date they file – similar to previous years. Due to tax law 
changes such as the elimination of the Advance Child Tax Credit and no 
Recovery Rebate Credit this year to claim pandemic-related stimulus 
payments, many taxpayers may find their refunds somewhat lower this 
year.<h2>IRS tips for a smooth filing season</h2>Fastest refunds by e-filing, avoiding paper returns: To avoid refund delays, IRS encourages taxpayers to file their tax return electronically with <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a> instead of submitting a paper tax return. Taxpayers may use&nbsp;<a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 on IRS.gov, other tax software or a trusted tax professional. Members 
of the armed forces and qualifying veterans can file their federal tax 
return and up to three state tax returns for free electronically using&nbsp;<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax,</a> a Department of Defense program.Avoid delays; file an accurate tax return: Taxpayers should <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">make sure they're ready to file</a> an accurate and complete tax return. This can help avoid processing delays, extensive refund delays and later IRS notices.Earned Income Tax Credit or Additional Child Tax Credit refunds: Taxpayers
 may file their returns beginning Jan.&nbsp;23, but the IRS cannot issue 
refunds involving the Earned Income Tax Credit or Additional Child Tax 
Credit before mid-February. The law provides the extra time to help the 
IRS prevent fraudulent refunds. "Where's My Refund?" on IRS.gov should 
show an updated status by Feb. 18 for most EITC and ACTC filers. The IRS
 expects most of these refunds to be available in taxpayer bank accounts
 or debit cards by Feb. 28 if people chose direct deposit and there are 
no other issues with their tax return.Avoid phone delays; online resources best option for help: IRS.gov
 is the quickest and easiest option for help. IRS assisted phone lines 
continue to receive a high volume of calls. To avoid delays, check 
IRS.gov first for <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">refund information</a> and <a href="https://www.irs.gov/help/tax-law-questions">answers to tax questions</a>. Setting up an <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 on IRS.gov can also help taxpayers get information quickly. IRS Online 
Account was recently expanded to allow more people to gain access. The&nbsp;<a href="https://www.irs.gov/help/ita">Interactive Tax Assistant</a> can also help taxpayers get answers to many tax questions online at any time.Online options for free help; answers to common questions: Use IRS.gov to&nbsp;<a href="https://www.irs.gov/help/tax-law-questions">get answers to tax questions</a>,&nbsp;<a href="https://www.irs.gov/refunds">check a refund status</a> or&nbsp;<a href="https://www.irs.gov/payments/pay-as-you-go-so-you-wont-owe-a-guide-to-withholding-estimated-taxes-and-ways-to-avoid-the-estimated-tax-penalty">pay taxes</a>. No wait time or appointment needed —&nbsp;<a href="https://www.irs.gov/help/tools">online tools</a> and resources are available 24 hours a day.Other free options for help: <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 is available to any person or family who earned $73,000 or less in 
2022. For taxpayers who are comfortable completing their own tax forms,&nbsp;<a href="https://www.irs.gov/e-file-providers/free-file-fillable-forms">Free File Fillable Forms</a> may be a good option.&nbsp;<a href="https://www.militaryonesource.mil/financial-legal/tax-resource-center/miltax-military-tax-services">MilTax</a>
 is a free tax resource available to the military community, and it's 
offered through the Department of Defense. Qualified taxpayers can also 
find free one-on-one tax preparation help nationwide through the&nbsp;<a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Volunteer Income Tax Assistance and Tax Counseling for the Elderly </a>programs.2021 tax returns still being processed: Taxpayers can check&nbsp;<a href="https://www.irs.gov/filing/wheres-my-amended-return">Where's My Amended Return?</a>
 to find out the status of their tax year 2021 Form 1040-X and can&nbsp;still
 file their 2022 tax returns&nbsp;even if their 2021 tax returns haven't been
 processed. Visit the&nbsp;<a href="https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue">IRS Operations</a> page for more information on what to expect.April 18 tax deadline: This year, the filing 
deadline is April 18 for most taxpayers, but automatic six-month 
extensions of time to file are available for anyone for free. See&nbsp;<a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">Extension of Time to File Your Tax Return</a>
 for instructions. Taxpayers should be aware that filing Form 4868 only 
extends the time to file tax returns. Those who owe taxes should still 
pay by April 18 to avoid late payment penalties.

IRS kicks off 2023 tax filing season; returns due April 18

By NAOMI S. BARON <a href="https://theconversation.com/how-chatgpt-robs-students-of-motivation-to-write-and-think-for-themselves-197875">The Conversation</a>

When the company <a href="https://openai.com/blog/chatgpt/">OpenAI launched</a>
 its new artificial intelligence program, ChatGPT, in late 2022, 
educators began to worry. ChatGPT could generate text that seemed like a
 human wrote it. How could teachers detect whether students were using 
language generated by an AI chatbot to <a href="https://www.washingtonpost.com/education/2022/12/28/chatbot-cheating-ai-chatbotgpt-teachers/">cheat</a> on a writing assignment?

As a <a href="https://www.american.edu/cas/faculty/nbaron.cfm">linguist</a> who studies the effects of technology on how people <a href="https://global.oup.com/academic/product/how-we-read-now-9780197656884?cc=us&amp;lang=en&amp;">read</a>, <a href="https://www.routledge.com/Alphabet-to-Email-How-Written-English-Evolved-and-Where-Its-Heading/Baron/p/book/9780415186865">write</a>
and <a href="https://www.sciencedirect.com/science/article/abs/pii/S0378216621000187">think</a>,
 I believe there are other, equally pressing concerns besides cheating. 
These include whether AI, more generally, threatens student writing 
skills, the value of writing as a process, and the importance of seeing 
writing as a vehicle for thinking.

As part of the research for my new book on the <a href="https://www.american.edu/cas/faculty/nbaron.cfm">effects of artificial intelligence on human writing</a>,
 I surveyed young adults in the U.S. and Europe about a host of issues 
related to those effects. They reported a litany of concerns about how 
AI tools can undermine what they do as writers. However, as I note in my
 book, these concerns have been a long time in the making.

Tools like ChatGPT are only the latest in a progression of AI 
programs for editing or generating text. In fact, the potential for AI 
undermining both writing skills and motivation to do your own composing 
has been decades in the making.

Spellcheck and now sophisticated grammar and style programs like <a href="https://www.grammarly.com">Grammarly</a> and <a href="https://support.microsoft.com/en-us/office/microsoft-editor-checks-grammar-and-more-in-documents-mail-and-the-web-91ecbe1b-d021-4e9e-a82e-abc4cd7163d7">Microsoft Editor</a>
 are among the most widely known AI-driven editing tools. Besides 
correcting spelling and punctuation, they identify grammar issues as 
well as offer alternative wording.

AI text-generation developments have included autocomplete for online
 searches and predictive texting. Enter “Was Rome” into a Google search 
and you’re given a list of choices like “Was Rome built in a day.” Type 
“ple” into a text message and you’re offered “please” and “plenty.” 
These tools inject themselves into our writing endeavors without being 
invited, incessantly asking us to follow their suggestions. 

Young adults in my surveys appreciated AI assistance with spelling 
and word completion, but they also spoke of negative effects. One survey
 participant said that “At some point, if you depend on a predictive 
text [program], you’re going to lose your spelling abilities.” Another 
observed that “Spellcheck and AI software … can … be used by people who 
want to take an easier way out.”

One respondent mentioned laziness when relying on predictive texting: “It’s OK when I am feeling particularly lazy.” 

AI tools can also affect a person’s writing voice. One person in my 
survey said that with predictive texting, “[I] don’t feel I wrote it.”

A <a href="https://standard.asl.org/16178/opinions/does-grammarly-help-or-hinder-students/">high school student in Britain</a>
 echoed the same concern about individual writing style when describing 
Grammarly: “Grammarly can remove students’ artistic voice. … Rather than
 using their own unique style when writing, Grammarly can strip that 
away from students by suggesting severe changes to their work.”

In a similar vein, Evan Selinger, a philosopher, worried that 
predictive texting reduces the power of writing as a form of mental 
activity and personal expression.

“[B]y encouraging us not to think too deeply about our words, 
predictive technology may subtly change how we interact with each 
other,” <a href="https://www.bbc.com/future/article/20150115-is-autocorrect-making-you-boring">Selinger wrote</a>. “[W]e give others more algorithm and less of ourselves. … [A]utomation … can stop us thinking.”

In literate societies, writing has long been recognized as a <a href="https://quoteinvestigator.com/2019/12/11/know-say/">way to help people think</a>. Many people have quoted author <a href="https://www.britannica.com/biography/Flannery-OConnor">Flannery O’Connor</a>’s comment that “I write because I don’t know what I think until I read what I say.” A host of other accomplished writers, from <a href="https://www.nobelprize.org/prizes/literature/1949/faulkner/biographical/">William Faulkner</a> to <a href="https://www.nytimes.com/1976/12/05/archives/why-i-write-why-i-write.html">Joan Didion</a>,
 have also voiced this sentiment. If AI text generation does our writing
 for us, we diminish opportunities to think out problems for ourselves.

One eerie consequence of using programs like ChatGPT to generate 
language is that the text is grammatically perfect. A finished product. 
It turns out that <a href="https://www.technologyreview.com/2022/12/19/1065596/how-to-spot-ai-generated-text/">lack of errors</a>
 is a sign that AI, not a human, probably wrote the words, since even 
accomplished writers and editors make mistakes. Human writing is a 
process. We question what we originally wrote, we rewrite, or sometimes 
start over entirely.

When undertaking school writing assignments, ideally there is ongoing
 dialogue between teacher and student: Discuss what the student wants to
 write about. Share and comment on initial drafts. Then it’s time for 
the student to rethink and revise. But this practice often doesn’t 
happen. Most teachers don’t have time to fill a collaborative editorial –
 and educational – role. Moreover, they might lack interest or the 
necessary skills, or both. 

Conscientious students sometimes undertake aspects of the process 
themselves – as professional authors typically do. But the temptation to
 lean on editing and text generation tools like Grammarly and ChatGPT 
makes it all too easy for people to substitute ready-made technology 
results for opportunities to think and learn. 

Educators are brainstorming <a href="https://www.nytimes.com/2023/01/12/technology/chatgpt-schools-teachers.html">how to make good use</a>
 of AI writing technology. Some point up AI’s potential to kick-start 
thinking or to collaborate. Before the appearance of ChatGPT, an earlier
 version of the same underlying program, GPT-3, was licensed by 
commercial ventures <a href="https://www.sudowrite.com">such as Sudowrite</a>.
 Users can enter a phrase or sentence and then ask the software to fill 
in more words, potentially stimulating the human writer’s creative 
juices.

Yet there’s a slippery slope between collaboration and encroachment. Writer <a href="https://www.theverge.com/c/23194235/ai-fiction-writing-amazon-kindle-sudowrite-jasper">Jennifer Lepp admits</a>
 that as she increasingly relied on Sudowrite, the resulting text 
“didn’t feel like mine anymore. It was very uncomfortable to look back 
over what I wrote and not really feel connected to the words or ideas.”

Students are even less likely than seasoned writers to recognize 
where to draw the line between a writing assist and letting an AI text 
generator take over their content and style. 

As the technology becomes more powerful and pervasive, I expect schools will strive to teach students about generative AI’s <a href="https://www.nytimes.com/2023/01/16/technology/chatgpt-artificial-intelligence-universities.html">pros and cons</a>.
 However, the lure of efficiency can make it hard to resist relying on 
AI to polish a writing assignment or do much of the writing for you. 
Spellcheck, grammar check and autocomplete programs have already paved 
the way.

I asked ChatGPT whether it was a threat to humans’ motivation to write. The bot’s response:

“There will always be a demand for creative, original content that 
requires the unique perspective and insight of a human writer.”

It continued: “[W]riting serves many purposes beyond just the 
creation of content, such as self-expression, communication, and 
personal growth, which can continue to motivate people to write even if 
certain types of writing can be automated.”

I was heartened to find the program seemingly acknowledged its own limitations. 

My hope is that educators and students will as well. The purpose of 
making writing assignments must be more than submitting work for a 
grade. Crafting written work should be a journey, not just a 
destination.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1674247224406.jpg" alt="AI writing tools may carry hidden dangers that harm the creative process.&nbsp; Image courtesy of Pixabay" />
 <figcaption>AI writing tools may carry hidden dangers that harm the creative process.&nbsp; Image courtesy of Pixabay</figcaption>
 </figure>By NAOMI S. BARON <a href="https://theconversation.com/how-chatgpt-robs-students-of-motivation-to-write-and-think-for-themselves-197875">The Conversation</a>When the company <a href="https://openai.com/blog/chatgpt/">OpenAI launched</a>
 its new artificial intelligence program, ChatGPT, in late 2022, 
educators began to worry. ChatGPT could generate text that seemed like a
 human wrote it. How could teachers detect whether students were using 
language generated by an AI chatbot to <a href="https://www.washingtonpost.com/education/2022/12/28/chatbot-cheating-ai-chatbotgpt-teachers/">cheat</a> on a writing assignment?As a <a href="https://www.american.edu/cas/faculty/nbaron.cfm">linguist</a> who studies the effects of technology on how people <a href="https://global.oup.com/academic/product/how-we-read-now-9780197656884?cc=us&amp;lang=en&amp;">read</a>, <a href="https://www.routledge.com/Alphabet-to-Email-How-Written-English-Evolved-and-Where-Its-Heading/Baron/p/book/9780415186865">write</a>
and <a href="https://www.sciencedirect.com/science/article/abs/pii/S0378216621000187">think</a>,
 I believe there are other, equally pressing concerns besides cheating. 
These include whether AI, more generally, threatens student writing 
skills, the value of writing as a process, and the importance of seeing 
writing as a vehicle for thinking. As part of the research for my new book on the <a href="https://www.american.edu/cas/faculty/nbaron.cfm">effects of artificial intelligence on human writing</a>,
 I surveyed young adults in the U.S. and Europe about a host of issues 
related to those effects. They reported a litany of concerns about how 
AI tools can undermine what they do as writers. However, as I note in my
 book, these concerns have been a long time in the making.<h2>Users see negative effects</h2>Tools like ChatGPT are only the latest in a progression of AI 
programs for editing or generating text. In fact, the potential for AI 
undermining both writing skills and motivation to do your own composing 
has been decades in the making.Spellcheck and now sophisticated grammar and style programs like <a href="https://www.grammarly.com">Grammarly</a> and <a href="https://support.microsoft.com/en-us/office/microsoft-editor-checks-grammar-and-more-in-documents-mail-and-the-web-91ecbe1b-d021-4e9e-a82e-abc4cd7163d7">Microsoft Editor</a>
 are among the most widely known AI-driven editing tools. Besides 
correcting spelling and punctuation, they identify grammar issues as 
well as offer alternative wording. AI text-generation developments have included autocomplete for online
 searches and predictive texting. Enter “Was Rome” into a Google search 
and you’re given a list of choices like “Was Rome built in a day.” Type 
“ple” into a text message and you’re offered “please” and “plenty.” 
These tools inject themselves into our writing endeavors without being 
invited, incessantly asking us to follow their suggestions. Young adults in my surveys appreciated AI assistance with spelling 
and word completion, but they also spoke of negative effects. One survey
 participant said that “At some point, if you depend on a predictive 
text [program], you’re going to lose your spelling abilities.” Another 
observed that “Spellcheck and AI software … can … be used by people who 
want to take an easier way out.”One respondent mentioned laziness when relying on predictive texting: “It’s OK when I am feeling particularly lazy.” <h2>Personal expression diminished</h2>AI tools can also affect a person’s writing voice. One person in my 
survey said that with predictive texting, “[I] don’t feel I wrote it.”A <a href="https://standard.asl.org/16178/opinions/does-grammarly-help-or-hinder-students/">high school student in Britain</a>
 echoed the same concern about individual writing style when describing 
Grammarly: “Grammarly can remove students’ artistic voice. … Rather than
 using their own unique style when writing, Grammarly can strip that 
away from students by suggesting severe changes to their work.”In a similar vein, Evan Selinger, a philosopher, worried that 
predictive texting reduces the power of writing as a form of mental 
activity and personal expression.“[B]y encouraging us not to think too deeply about our words, 
predictive technology may subtly change how we interact with each 
other,” <a href="https://www.bbc.com/future/article/20150115-is-autocorrect-making-you-boring">Selinger wrote</a>. “[W]e give others more algorithm and less of ourselves. … [A]utomation … can stop us thinking.”In literate societies, writing has long been recognized as a <a href="https://quoteinvestigator.com/2019/12/11/know-say/">way to help people think</a>. Many people have quoted author <a href="https://www.britannica.com/biography/Flannery-OConnor">Flannery O’Connor</a>’s comment that “I write because I don’t know what I think until I read what I say.” A host of other accomplished writers, from <a href="https://www.nobelprize.org/prizes/literature/1949/faulkner/biographical/">William Faulkner</a> to <a href="https://www.nytimes.com/1976/12/05/archives/why-i-write-why-i-write.html">Joan Didion</a>,
 have also voiced this sentiment. If AI text generation does our writing
 for us, we diminish opportunities to think out problems for ourselves. One eerie consequence of using programs like ChatGPT to generate 
language is that the text is grammatically perfect. A finished product. 
It turns out that <a href="https://www.technologyreview.com/2022/12/19/1065596/how-to-spot-ai-generated-text/">lack of errors</a>
 is a sign that AI, not a human, probably wrote the words, since even 
accomplished writers and editors make mistakes. Human writing is a 
process. We question what we originally wrote, we rewrite, or sometimes 
start over entirely.<h2>Challenges in schools</h2>When undertaking school writing assignments, ideally there is ongoing
 dialogue between teacher and student: Discuss what the student wants to
 write about. Share and comment on initial drafts. Then it’s time for 
the student to rethink and revise. But this practice often doesn’t 
happen. Most teachers don’t have time to fill a collaborative editorial –
 and educational – role. Moreover, they might lack interest or the 
necessary skills, or both. Conscientious students sometimes undertake aspects of the process 
themselves – as professional authors typically do. But the temptation to
 lean on editing and text generation tools like Grammarly and ChatGPT 
makes it all too easy for people to substitute ready-made technology 
results for opportunities to think and learn. Educators are brainstorming <a href="https://www.nytimes.com/2023/01/12/technology/chatgpt-schools-teachers.html">how to make good use</a>
 of AI writing technology. Some point up AI’s potential to kick-start 
thinking or to collaborate. Before the appearance of ChatGPT, an earlier
 version of the same underlying program, GPT-3, was licensed by 
commercial ventures <a href="https://www.sudowrite.com">such as Sudowrite</a>.
 Users can enter a phrase or sentence and then ask the software to fill 
in more words, potentially stimulating the human writer’s creative 
juices.<h2>A fading sense of ownership</h2>Yet there’s a slippery slope between collaboration and encroachment. Writer <a href="https://www.theverge.com/c/23194235/ai-fiction-writing-amazon-kindle-sudowrite-jasper">Jennifer Lepp admits</a>
 that as she increasingly relied on Sudowrite, the resulting text 
“didn’t feel like mine anymore. It was very uncomfortable to look back 
over what I wrote and not really feel connected to the words or ideas.”Students are even less likely than seasoned writers to recognize 
where to draw the line between a writing assist and letting an AI text 
generator take over their content and style. As the technology becomes more powerful and pervasive, I expect schools will strive to teach students about generative AI’s <a href="https://www.nytimes.com/2023/01/16/technology/chatgpt-artificial-intelligence-universities.html">pros and cons</a>.
 However, the lure of efficiency can make it hard to resist relying on 
AI to polish a writing assignment or do much of the writing for you. 
Spellcheck, grammar check and autocomplete programs have already paved 
the way.<h2>Writing as a human process</h2>I asked ChatGPT whether it was a threat to humans’ motivation to write. The bot’s response:“There will always be a demand for creative, original content that 
requires the unique perspective and insight of a human writer.”It continued: “[W]riting serves many purposes beyond just the 
creation of content, such as self-expression, communication, and 
personal growth, which can continue to motivate people to write even if 
certain types of writing can be automated.”I was heartened to find the program seemingly acknowledged its own limitations. My hope is that educators and students will as well. The purpose of 
making writing assignments must be more than submitting work for a 
grade. Crafting written work should be a journey, not just a 
destination.

How ChatGPT robs students of motivation to write and think for themselves

By PETER A. JOY <a href="https://theconversation.com/what-is-involuntary-manslaughter-a-law-professor-explains-the-charge-facing-alec-baldwin-for-rust-shooting-death-198218">The Conversation</a>

A prosecutor in New Mexico <a href="https://www.nytimes.com/2023/01/19/arts/rust-shooting-charges-alec-baldwin.html">intends to charge Alec Baldwin</a> with two counts of involuntary manslaughter it was announced on Jan. 19, 2023, over the <a href="https://www.nytimes.com/2021/10/21/us/alec-baldwin-shooting-rust-movie.html">deadly shooting</a>
 on the set of the film “Rust” in 2021. The shooting occurred while 
Baldwin was rehearsing a scene with a gun that had been loaded with live
 ammunition instead of blanks. The prosecutor also intends to charge 
Hannah Gutierrez-Reed, the <a href="https://www.careersinfilm.com/armorer/">armorer</a> responsible for <a href="https://www.nbcnews.com/news/us-news/after-rust-shooting-industry-veterans-say-buck-stops-armorers-movie-n1282743">overseeing the safety of firearms</a> on the set, with two counts of involuntary manslaughter as well.

As a <a href="https://scholar.google.com/citations?user=X8tNfOsAAAAJ&amp;hl=en&amp;oi=ao">professor of law</a>,
 my job is to understand the nuance of the U.S. legal system. 
Involuntary manslaughter occurs when a person unintentionally, but still
 unlawfully, kills another person. And a prosecutor will need to show 
the unlawful nature of either Baldwin’s or Gutierrez-Reed’s actions to 
get a conviction in this case.

To convict someone of involuntary manslaughter, a prosecutor has to prove that the defendant <a href="https://www.findlaw.com/criminal/criminal-charges/involuntary-manslaughter-overview.html">acted either recklessly or with criminal negligence</a>.

To prove someone acted recklessly, a prosecutor has to show that the 
defendant was aware of the risk they were creating with their actions – 
like a drunk driver crashing into a car and <a href="https://www.ksdk.com/article/news/crime/driver-convicted-involuntary-manslaughter-killed-baby-2-parents-jefferson-co/63-e9d29793-5187-446e-9067-96e8f29e0806">killing a baby and her parents</a>.
 In contrast, the charge of criminal negligence is filed when a 
defendant is not aware of the risk, but a reasonable person in the 
position of the defendant would have been aware of the risk. For 
example, if someone rents out an apartment without smoke detectors and 
there is a fire that kills the occupants, the owner of the apartment 
could be charged with involuntary manslaughter.

The question for a potential jury is whether Baldwin was guilty of 
either reckless or criminally negligent actions that resulted in the 
death of <a href="https://www.msn.com/en-us/news/world/halyna-hutchins-in-her-own-words/ar-AA16wWuh">Halyna Hutchins</a>, the cinematographer on the “Rust” set.

The prosecutor is alleging that <a href="https://www.nytimes.com/2023/01/19/arts/rust-shooting-charges-alec-baldwin.html?">Baldwin had a duty</a>
 to ensure that the gun and the ammunition he used were properly checked
 and that without doing that check himself, Baldwin should never have 
pointed the gun at anyone. Although that is what the prosecutor is 
claiming, a complicating factor is that there was another person, an 
on-set safety person responsible for the weapons and ammunition.

To convict Baldwin of manslaughter – assuming the case goes to trial –
 the prosecutor will have to convince a jury of two things. First, that 
Baldwin could not reasonably rely on Gutierrez-Reed to do her job and 
ensure that the gun did not have any live ammunition in it. And second, 
that Baldwin acted recklessly, or at least with criminal negligence, by 
not checking the gun and the ammunition himself before pointing the gun 
at the person he killed.

By PETER A. JOY <a href="https://theconversation.com/what-is-involuntary-manslaughter-a-law-professor-explains-the-charge-facing-alec-baldwin-for-rust-shooting-death-198218">The Conversation</a>A prosecutor in New Mexico <a href="https://www.nytimes.com/2023/01/19/arts/rust-shooting-charges-alec-baldwin.html">intends to charge Alec Baldwin</a> with two counts of involuntary manslaughter it was announced on Jan. 19, 2023, over the <a href="https://www.nytimes.com/2021/10/21/us/alec-baldwin-shooting-rust-movie.html">deadly shooting</a>
 on the set of the film “Rust” in 2021. The shooting occurred while 
Baldwin was rehearsing a scene with a gun that had been loaded with live
 ammunition instead of blanks. The prosecutor also intends to charge 
Hannah Gutierrez-Reed, the <a href="https://www.careersinfilm.com/armorer/">armorer</a> responsible for <a href="https://www.nbcnews.com/news/us-news/after-rust-shooting-industry-veterans-say-buck-stops-armorers-movie-n1282743">overseeing the safety of firearms</a> on the set, with two counts of involuntary manslaughter as well. As a <a href="https://scholar.google.com/citations?user=X8tNfOsAAAAJ&amp;hl=en&amp;oi=ao">professor of law</a>,
 my job is to understand the nuance of the U.S. legal system. 
Involuntary manslaughter occurs when a person unintentionally, but still
 unlawfully, kills another person. And a prosecutor will need to show 
the unlawful nature of either Baldwin’s or Gutierrez-Reed’s actions to 
get a conviction in this case.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1674247011938.jpg" alt="Baldwin thought the gun was loaded with blanks, ammunition that contains powder but not a bullet. Image courtesy of Pixabay" />
 <figcaption>Baldwin thought the gun was loaded with blanks, ammunition that contains powder but not a bullet. Image courtesy of Pixabay</figcaption>
 </figure><h2>A reckless or negligent accident</h2>To convict someone of involuntary manslaughter, a prosecutor has to prove that the defendant <a href="https://www.findlaw.com/criminal/criminal-charges/involuntary-manslaughter-overview.html">acted either recklessly or with criminal negligence</a>.To prove someone acted recklessly, a prosecutor has to show that the 
defendant was aware of the risk they were creating with their actions – 
like a drunk driver crashing into a car and <a href="https://www.ksdk.com/article/news/crime/driver-convicted-involuntary-manslaughter-killed-baby-2-parents-jefferson-co/63-e9d29793-5187-446e-9067-96e8f29e0806">killing a baby and her parents</a>.
 In contrast, the charge of criminal negligence is filed when a 
defendant is not aware of the risk, but a reasonable person in the 
position of the defendant would have been aware of the risk. For 
example, if someone rents out an apartment without smoke detectors and 
there is a fire that kills the occupants, the owner of the apartment 
could be charged with involuntary manslaughter.The question for a potential jury is whether Baldwin was guilty of 
either reckless or criminally negligent actions that resulted in the 
death of <a href="https://www.msn.com/en-us/news/world/halyna-hutchins-in-her-own-words/ar-AA16wWuh">Halyna Hutchins</a>, the cinematographer on the “Rust” set. The prosecutor is alleging that <a href="https://www.nytimes.com/2023/01/19/arts/rust-shooting-charges-alec-baldwin.html?">Baldwin had a duty</a>
 to ensure that the gun and the ammunition he used were properly checked
 and that without doing that check himself, Baldwin should never have 
pointed the gun at anyone. Although that is what the prosecutor is 
claiming, a complicating factor is that there was another person, an 
on-set safety person responsible for the weapons and ammunition. To convict Baldwin of manslaughter – assuming the case goes to trial –
 the prosecutor will have to convince a jury of two things. First, that 
Baldwin could not reasonably rely on Gutierrez-Reed to do her job and 
ensure that the gun did not have any live ammunition in it. And second, 
that Baldwin acted recklessly, or at least with criminal negligence, by 
not checking the gun and the ammunition himself before pointing the gun 
at the person he killed.

Law professor explains the charge facing Baldwin for shooting death

The Federal 
Trade Commission opened a claims process for former AT&amp;T customers 
who have yet to claim a refund stemming from the FTC’s lawsuit against 
the company for misleading consumers about its unlimited data plans.

Former AT&amp;T
 customers may be eligible to claim a refund from the $7 million 
remaining in a fund created to settle allegations that the wireless 
provider charged for “unlimited” data plans while reducing their data speeds, a practice known as throttling.

The <a href="https://www.ftc.gov/news-events/news/press-releases/2019/11/att-pay-60-million-resolve-ftc-allegations-it-misled-consumers-unlimited-data-promises">FTC in 2019 required AT&amp;T to provide $60 million</a>
 for refunds for failing to disclose to millions of smartphone customers
 with unlimited data plans that once they reached a certain amount of 
data use in a given billing cycle, AT&amp;T would reduce or throttle 
their data speeds. Some customers experienced data speeds so slow that 
many common phone applications, such as web browsing and video 
streaming, became difficult or nearly impossible to use.

The money paid by AT&amp;T was 
deposited into a fund that the company used to provide partial refunds 
to current and former customers who had unlimited plans that were 
throttled by AT&amp;T. The company gave a bill credit to current 
AT&amp;T customers and sent refund checks to former customers.

AT&amp;T has not been able to 
reach everyone who was eligible for a refund. The FTC is using the 
remaining $7 million from the fund to provide partial refunds to 
consumers who meet all these requirements:

Consumers who meet these requirements can submit a claim online at <a href="https://www.ftc.gov/ATT">www.ftc.gov/ATT</a>. Consumers can contact the claims administrator by calling 1-877-654-1982 or emailing <a href="mailto:info@ATTDataThrottling.com">info@ATTDataThrottling.com</a>

 if they have questions or if they would like to request a claim form. Consumers have until May 18, 2023, to submit a claim.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619632629588.png" alt="" />
 <figcaption></figcaption>
 </figure>FTCThe Federal 
Trade Commission opened a claims process for former AT&amp;T customers 
who have yet to claim a refund stemming from the FTC’s lawsuit against 
the company for misleading consumers about its unlimited data plans.Former AT&amp;T
 customers may be eligible to claim a refund from the $7 million 
remaining in a fund created to settle allegations that the wireless 
provider charged for “unlimited” data plans while reducing their data speeds, a practice known as throttling.The <a href="https://www.ftc.gov/news-events/news/press-releases/2019/11/att-pay-60-million-resolve-ftc-allegations-it-misled-consumers-unlimited-data-promises">FTC in 2019 required AT&amp;T to provide $60 million</a>
 for refunds for failing to disclose to millions of smartphone customers
 with unlimited data plans that once they reached a certain amount of 
data use in a given billing cycle, AT&amp;T would reduce or throttle 
their data speeds. Some customers experienced data speeds so slow that 
many common phone applications, such as web browsing and video 
streaming, became difficult or nearly impossible to use.The money paid by AT&amp;T was 
deposited into a fund that the company used to provide partial refunds 
to current and former customers who had unlimited plans that were 
throttled by AT&amp;T. The company gave a bill credit to current 
AT&amp;T customers and sent refund checks to former customers.AT&amp;T has not been able to 
reach everyone who was eligible for a refund. The FTC is using the 
remaining $7 million from the fund to provide partial refunds to 
consumers who meet all these requirements:<ul>
 <li>they are a former AT&amp;T customer;</li><li>they had an unlimited data plan at some point between October 1, 2011 and June 30, 2015;</li><li>they experienced data throttling; and </li><li>they have not received a bill credit or payment from AT&amp;T related to this matter.</li>
 </ul>Consumers who meet these requirements can submit a claim online at <a href="https://www.ftc.gov/ATT">www.ftc.gov/ATT</a>. Consumers can contact the claims administrator by calling 1-877-654-1982 or emailing <a href="mailto:info@ATTDataThrottling.com">info@ATTDataThrottling.com</a> if they have questions or if they would like to request a claim form. Consumers have until May 18, 2023, to submit a claim.

Misc