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LMSB directive on amended returns/refund claims containing invalid IRC 280(C)(3) elections

IR-2023-22, Feb. 9, 2023 — In the latest improvement for taxpayers, the Internal Revenue Service announced today that people electronically filing their Form 1040-X, Amended U.S Individual Income Tax Return, will for the first time be able to select direct deposit for any resulting refund.

Form 14568-I, Model VCP Compliance Statement Schedule 9 Limited Safe Harbor Correction by Plan Amendment

IR-2023-77, April 11, 2023 — The Internal Revenue Service said today that taxpayers who filed their federal income taxes early in this year’s filing season and reported certain state 2022 tax refunds as taxable income should consider filing an amended return.

If you are claiming benefits under the Federal Disaster Tax Relief Act of 2023 for a tax year for which you have already filed a tax return, you may need to file an amended return.

Six-year remedial amendment cycles for pre-approved plans.

Form 8982, Affidavit for Partner Modification Amended Return Under IRC Section 6225(c)(2)(A) or Partner Alternative Procedure Under IRC Section 6225(c)(2)(B) is a supporting form that the partnership representative attaches to Form 8980 (Partnership Request for Modification of the Imputed Underpayment(s) Under Section 6225(c)).

Form 14751, Certified Professional Employer Organization Surety Bond

Reference lists help you ensure that your plan document incorporates all relevant changes in plan qualification requirements and records the plan document sections amended and dates the amendments were made.

During the Frozen Plan Amendments project, the Employee Plans Compliance Unit looked at whether sponsors of frozen defined benefit plans had amended their plans for the Economic Growth and Tax Relief Reconciliation Act of 2001.