Special issues for employees

Find answers to questions about special issues for employees for the COVID-19-related tax credits for required paid leave provided by small and midsize businesses including specific provisions related to self-employed individuals.
General Information

Understanding your letter 3176C

We received a frivolous tax return where there’s no basis in the law for the position or there’s an attempt to delay or impede administration of the tax laws.
General Information
Individuals

Understanding your CP546 notice

This notice is sent to provide a list of payees (taxpayers) to a payer upon their request. The list shows payees currently subject to backup withholding because of underreporting.
General Information
Individuals, Tax Professionals, Businesses

Misleading social media advice leads to false claims for Fuel Tax Credit, Sick and Family Leave Credit, household employment taxes; FAQs help address common questions, next steps for those receiving IRS letters

FS-2024-24, July 2024 — The Internal Revenue Service issued alert IR-2024-139 about a series of scams and inaccurate social media advice. Social media schemes led to thousands of inflated refund claims during the past tax season. The IRS has increased its compliance efforts related to false and/or questionable credits.
General Information
Individuals

Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021: Specific Provisions Related to Self-Employed Individuals

Specific Provisions Related to Self-Employed Individuals FAQs about Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021
General Information

Attempting this W-2 scam can lead to penalties for taxpayers

Tax Tip 2023-39, March 27, 2023 — A new scam circulating on social media urges people to use wage information on a tax return to claim false credits in hopes of getting a big refund.
General Information
Individuals