News & Publications
Consumer Alerts on Tax Scams
Please note that the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.
Note that the IRS will never:
Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. Generally, the IRS will first mail you a bill if you owe any taxes.
Threaten to immediately bring in local police or other law-enforcement groups to have you arrested for not paying.
Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe.
Ask for credit or debit card numbers over the phone.
Examples of recent scams include:
Fake IRS tax bills related to the Affordable Care Act. Generally, the scam involves a fraudulent version of CP2000 notices for tax years .
Telephone scammers targeting students and parents during the back-to-school season and demanding payments for non-existent taxes, such as the “federal student tax.”
“Robo-calls” where scammers leave urgent callback requests through the phone telling taxpayers to call back to settle their “tax bill.” In the latest trend, IRS impersonators demand payments on iTunes and other gift cards.
Changes to the ITIN Program
As announced in August 2016, all ITINs not used on a federal income tax return at least once in the last three consecutive tax years will expire at the end of the year, based on the 2015 PATH Act. Additionally, all ITINs issued before 2013 will begin expiring this year, starting with those with middle digits of 78 and 79. All expired ITINs must be renewed before being used on a U.S. tax return. No action is needed by ITIN holders who don’t need to file a tax return in 2017.
Also, there are new documentation requirements when applying for or renewing an ITIN for certain dependents. Dependents without a date of U.S. entry on their passports from countries other than Mexico or Canada will need to prove residency before an ITIN can be issued.
The IRS has developed outreach products and additional information on the ITIN program in English, Spanish, Chinese, Russian, Korean, Vietnamese and Haitian Creole.
Affordable Care Act Tax Provisions for Individuals and Families
The Affordable Care Act includes the individual shared responsibility provision and the premium tax credit that may affect your tax return.
The individual shared responsibility provision requires you, your spouse, and your dependents to have qualifying health insurance for the entire year, report a health coverage exemption, or make a payment when you file. In addition, you may be eligible for the premium tax credit if you purchased health coverage through the Health Insurance Marketplace.
Affordable Care Act Tax Provisions for Employers
The Affordable Care Act, or health care law, contains benefits and responsibilities for employers. The size and structure of your workforce – small, large, or part of a group – helps determine what applies to you.
Small employers, generally those with fewer than 50 full-time employees, may be eligible for credits and other benefits.