You can use the Get An IP PIN tool on IRS.gov to request an IP PIN, file Form 15227 if your income is $72,000 or less, or make an appointment to visit a Taxpayer Assistance Center.ĭirect deposit now available for returns filed late. An IP PIN helps prevent your social security number from being used to file a fraudulent federal income tax return. Beginning in 2021, the IRS Identity Protection PIN (IP PIN) Opt-In Program has been expanded to all taxpayers who can properly verify their identity. For more information, see Form 9000.Īll taxpayers now eligible for Identity Protection PIN. You can attach Form 9000 to your Form 1040 or 1040-SR or you can mail it separately. Beginning in 2021, taxpayers with print disabilities can use Form 9000 to elect to receive notices from the IRS in an alternative format including braille, large print, audio, and electronic. For more information, see the Instructions for Form 7202 and Schedule 3 (Form 1040), line 13h.įorm 9000, Alternative Media Preference. Self-employed individuals may claim these credits for the period beginning on April 1, 2021, and ending September 30, 2021.
The American Rescue Plan Act of 2021 (the ARP), enacted on March 11, 2021, provides that certain self-employed individuals can claim credits for up to 10 days of “paid sick leave,” and up to 60 days of “paid family leave,” if they are unable to work or telework due to circumstances related to coronavirus. For more information, see the Instructions for Form 7202 and Schedule 3 (Form 1040), line 13b.Įxtension and expansion of credit for qualified sick and family leave wages. The COVID-related Tax Relief Act of 2020 extended the period during which individuals can claim these credits. The Families First Coronavirus Response Act (FFCRA) helped self-employed individuals affected by coronavirus by providing paid sick leave and paid family leave credits equivalent to those that employers are required to provide their employees for qualified sick leave wages and qualified family leave wages. The question must be answered by all taxpayers, not just taxpayers who engaged in a transaction involving virtual currency.Ĭredits for sick and family leave for certain self-employed individuals. See Virtual Currency in the Instructions for Form 1040 for information on transactions involving virtual currency. If, in 2021, you engaged in a transaction involving virtual currency, you will need to answer “Yes” to the question on page 1 of Form 1040 or 1040-SR. For 2021, the standard deduction amount has been increased for all filers. For more information, see the Instructions for Form 1040. Generally, the amount of income you can receive before you must file a return has been increased. See the instructions for Form 1040, line 30, and the Recovery Rebate Credit Worksheet to figure your credit amount. This credit is figured like last year's economic impact payment, EIP 3, except eligibility and the amount of the credit are based on your tax year 2021 information. Any economic impact payment you received is not taxable for federal income tax purposes, but will reduce your recovery rebate credit.Ģ021 Recovery Rebate Credit. See Form 8863 and its instructions.Įconomic impact payment-EIP 3. Instead, the income limitations for the lifetime learning credit have been increased.
The tuition and fees deduction is not available after 2020. Tuition and fees deduction not available. For more information, see chapter 1, later. That is because of the Patriots' Day holiday in those states. If you live in Maine or Massachusetts, you have until April 19, 2022. The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia-even if you don’t live in the District of Columbia.
For the latest information about the tax law topics covered in this publication, such as legislation enacted after it was published, go to IRS.gov/Pub17.ĭue date of return. Most of these changes are discussed in more detail throughout this publication.įuture developments. This section summarizes important tax changes that took effect in 2021.
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