IR-2025-12: IRS, Coalition Against Scam and Scheme Threats announce 2025 filing season changes aimed at preventing spread of scams, schemes; new Fuel Tax Credit statement and increased review of “other withholding” claims among highlights

IRS Newswire January 14, 2025
News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media	Issue Number:    IR-2025-12 Inside This Issue IRS, Coalition Against Scam and Scheme Threats announce 2025 filing season changes aimed at preventing spread of scams, schemes; new Fuel Tax Credit statement and increased review of "other withholding" claims among highlights  WASHINGTON — The Internal Revenue Service and partners in the Coalition of Scam and Scheme Threats (CASST) today released changes for the 2025 filing season designed to help protect taxpayers from becoming victims of a scam or scheme and preventing tax professionals from having their credentials compromised.  The changes to protect taxpayers include a new form involving the Fuel Tax Credit that's designed to make it harder for well-meaning taxpayers to be misled into claiming the credit by promoters. This specialized credit that's been promoted on social media is designed for off-highway business and farming use. Taxpayers need a business purpose and a qualifying business activity such as running a farm or purchasing aviation gasoline to be eligible for the credit. Most taxpayers don't qualify for this credit.  The IRS is also stepping up review on a variety of "other withholding" claims on Form 1040 that have been targets of scammers and schemers. And the IRS is reaching out to taxpayers who have potentially been using "ghost preparers" to prepare tax returns. These preparers don't identify themselves on the tax return, which is a red flag for taxpayers to be misled into a scam or scheme.  Convened at the request of IRS Commissioner Danny Werfel, the CASST task force of federal and state tax agencies, software and financial companies, as well as key national tax professional associations, agreed to a new public private partnership in August focused on scams and schemes.  "Since its creation, this special group across the tax community has been working to take extra steps to protect taxpayers and the tax professional community," Werfel said. "This effort includes expanding outreach and education on emerging scams, developing innovative approaches to identify potentially fraudulent returns at the point of filing and creating infrastructure improvements to protect taxpayers as well as federal, state and industry tax systems. CASST partners have already worked together on important changes to protect taxpayers and tax professionals in the 2025 filing season, but this needs to be an ongoing effort given the continued expansion and threats from scams."  CASST accomplishments that will improve the 2025 tax season  Highlights of the coalition's accomplishments include:  New Fuel Tax Credit Statement - The IRS developed the "Statement Supporting Fuel Tax Credit (FTC) Computation - 1", to educate taxpayers on eligibility requirements for claiming the credit.  Here are key details:  Who should file the new statement? Individuals filing Form 1040, U.S. Individual Income Tax Return, for tax year 2024 who claim nontaxable use of gasoline, aviation gasoline, undyed diesel fuel or undyed kerosene on Form 4136, Credit For Federal Tax Paid On Fuels. Where is the new statement located? "Statement Supporting Fuel Tax Credit (FTC) Computation – 1" is located in the instructions for Form 4136 for tax year 2024. The statement should be completed and attached to Form 1040 with Form 4136. What information is the statement asking for? The statement asks for the business information, including name and Employer Identification Number or EIN (if applicable), and make, model and type of machinery or vehicle for which the fuel was purchased. The taxpayer will also be required to complete a table to show the relationship between the estimated purchase price of the fuel compared to the actual cost and gallons reported as being purchased on Form 4136. The IRS used Gasoline and Diesel Fuel Update - U.S. Energy Information Administration (EIA), when determining the average price of fuel for the year. Should documentation to support the claim be included with the statement? No. Taxpayers should not include any receipts or explanation with their tax return but maintain them with their books and records for their tax return. Taxpayers may be asked at a later time to submit proof, such as receipts, of the actual costs paid for each fuel type. What happens if the Fuel Tax Credit is claimed erroneously? Claims and filings that are based upon a position identified as frivolous by the IRS or reflect a desire to delay or impede tax administration are subject to the Internal Revenue Code (IRC) 6702(a) penalty. This penalty is $5,000 for each return (or copy of return) claiming an improper credit as defined above. The penalty is assessed against each spouse on a married filing joint return. (Notice 2010-33)  Increased Review of "Other Withholding" Claims – To protect taxpayers, the IRS is increasing its review of "Other Withholding" on Line 25C of Form 1040. To reduce potential delays in verifying the "Other Withholding" claimed, taxpayers are encouraged to attach the supporting documentation to their return. Key forms covered by Line 25c, "Other Withholding", include Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding; Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax; Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests; Form W2G, Certain Gambling Winnings; Form 8959, Additional Medicare Tax; and Schedule K1, Partner's Share of Income, Deductions, Credits, etc.  Increased "Ghost Preparer" Education – During the 2025 filing season, the IRS will send letters to taxpayers whose tax returns appear to have been completed by a paid tax preparer who did not sign or include their Preparer Tax Identification Number (PTIN) on the tax return. The letters are meant to educate the taxpayer about "ghost preparers" and to help the IRS identify those who are being paid to prepare returns and are not signing or including their PTIN on the return. The IRS continues to see instances where ghost preparers dupe taxpayers into filing inaccurate tax returns for bigger refunds. The preparers later vanish like a ghost, leaving the taxpayer exposed to inaccurate claims.  Preparer Tax Identification Numbers (PTIN) - During the 2025 filing season, the IRS will be working to add more protections for tax professionals. The protections will be aimed at protecting the tax professional's Electronic Filing Identification Number or EFIN and PTIN from unauthorized use; more details on these will be available in the near future.  Stay vigilant  Threats are present year-round, but the IRS and CASST members anticipate that misinformation spread by influencers and outright scammers will intensify around the 2025 tax season in an effort to persuade the public to take their bad advice.  Instead of looking to ill-informed information on social media or from shady tax return preparers presenting themselves as reputable tax professionals, a better option for taxpayers is to learn what scams are trending and to speak to a trusted tax professional.  Additional information on tax scams can be found at Tax Scams, and victims of tax-related identity theft can visit Identity Theft Central.  Other reliable tax information is available from the following trusted sources: Follow IRS social media. Visit an IRS walk-in center. Talk to a trusted tax professional.  Pass it on  The IRS encourages the public to report improper and abusive tax schemes, as well as tax return preparers who knowingly prepare improper returns, including "ghost preparers."  To report an abusive tax scheme or a tax return preparer, people should mail or fax a completed Form 14242, Report Suspected Abusive Tax Promotions or Preparers, and any supporting material to the IRS Lead Development Center in the Office of Promoter Investigations.  Mail: Internal Revenue Service Lead Development Center MS7900 1973 N. Rulon White Blvd Ogden, UT 84404 Fax: 877-477-9135  Alternatively, taxpayers and tax professionals may report the information to the IRS Whistleblower Office for possible monetary award.  Taxpayers can also report scams to the Treasury Inspector General for Tax Administration or the Internet Crime Complaint Center. The Report Phishing and Online Scams page at IRS.gov provides complete details. 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IR-2024-224: Security Summit partners conclude special campaign with reminders to protect tax professionals from identity theft, security threats

IRS Newswire Aug. 27, 2024
News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media	Issue Number:    IR-2024-224 Inside This Issue Security Summit partners conclude special campaign with reminders to protect tax professionals from identity theft, security threats    Week 8 of "Protect Your Clients; Protect Yourself" series focuses on important steps to protect data    WASHINGTON — Concluding a special summer awareness campaign, the Internal Revenue Service and the Security Summit today urged tax professionals to maintain strong safety measures to protect themselves and their taxpayer clients against evolving data security threats. In this eighth and final installment of the "Protect Your Clients; Protect Yourself" series, the IRS and Security Summit partners strongly recommended tax professionals to embrace critical and necessary steps to protect sensitive information, including taking extra care with how they handle data and security. "Tax professionals remain a tempting target for identity thieves and cybercriminals," said IRS Commissioner Danny Werfel. "They face countless attacks from those hoping to harvest valuable personal and financial information that can be used to file an authentic-looking tax return and slip through the tax system's defenses. By taking some basic steps, tax professionals at firms both large and small can protect their clients and protect themselves from these relentless security threats." The Security Summit is a public-private coalition started in 2015 with tax professionals, industry partners, state tax groups and the IRS to guard the tax system against tax-related identity theft and fraud. The Summit group succeeded in bolstering internal defenses to protect against identity theft, a collective effort that has protected millions of taxpayers through the years. But as the IRS and the Summit partners increased their vigilance, identity thieves shifted their attention to collect better data and focused on targeting tax professionals and businesses to clandestinely harvest information to file authentic-looking tax returns. With this shift in focus, the Summit partners have worked for the past nine years to raise awareness in the tax professional community through the "Protect Your Clients; Protect Yourself" campaign. Stronger tax pro defenses protect not just their firms, but also their clients and the greater tax system. Tax pros can see the entire summer series on a special page at IRS.gov. Identity thieves continue to change their tactics, and security threats against tax professionals remain a daily threat. In the first half of the year, IRS Stakeholder Liaisons have already received reports of nearly 200 tax professional data incidents potentially affecting up to 180,000 clients. This summer's special awareness campaign coincided with the IRS Nationwide Tax Forum, which visited four cities this summer and concludes the week of September 9 in San Diego. That final session has already sold out. Tax pros should remain on the lookout   Tax pros should know identity thieves take many different approaches to steal sensitive information, and there are several common schemes to look out for. For example, in a presently trending scheme, some scammers pose as new clients reaching out to practitioners to get their sensitive information or client data. In these fake "new client" schemes, a fraudster can send a malicious attachment or include a link to a site that a tax pro wrongly thinks they need to get the supposed new client's tax information. However, the site is actually collecting information from a tax pro, such as their email and password, or loading malware onto the tax pro's computer. Other scammers send phishing emails to trick people into sharing other content, such as Central Authorization File information. Phishing and related scams are among the most common threats facing tax pros. These are designed to deceive recipients into disclosing personal information such as passwords, bank account numbers, credit card numbers or Social Security numbers, or fool them into clicking a suspicious link, filling out information or downloading a malware file. Scammers also employ elaborate schemes involving calls, texts and even fake printed correspondence to try to worm their way into tax pros' sensitive files. Professionals should also watch out for clients being duped by social media scams circulating inaccurate or misleading tax information. Watch out for warning signs   Tax pros should also learn the signs of data theft so they can act quickly to protect their clients. These red flags can include a notice that an IRS online account was created without their consent, clients receiving a tax transcript they didn't request or client tax returns being rejected because their Social Security number was already used on another return. Other warning signs can be more technical in nature, like unexpected slowdowns on their computer networks or cursor movements or number changes when no one is touching a mouse or keyboard. If tax pros encounter situations like these or others, they should contact the IRS immediately when an identity theft issue surfaces. Helpful tools available  The IRS and Security Summit reminded tax pros that they now need to have a Written Information Security Plan, or WISP. As part of this summer's awareness effort, the Summit Tax Professionals Working Group released an updated WISP template to help tax and industry professionals keep customer and business information safe and secure. The requirements include implementing multi-factor authentication or MFA for any individual accessing any information system unless a firm's qualified individual has approved in writing the use of reasonably equivalent or more secure access controls. MFA is required for tax pros' systems under new Federal Trade Commission rules to strengthen account security by requiring more than just a username and password to confirm one's identity when accessing any system, application or device. Other factors include something users have, like a token or random number sequence sent to their cell phone, or something about them like biometric information, to provide extra assurance that a tax pro's client is gaining access rather than an impostor. This summer's series also highlights for tax professionals the importance of using a set of protections called the Security Six: anti-virus software, firewalls, backup software or services, encrypted drives, MFAs and virtual private networks or VPNs. The IRS and the Security Summit partners also reminded tax pros and taxpayers about the IRS Identity Protection PIN Opt-In Program and to set up IRS online accounts. Both steps help further protect people against tax-related identity theft. After a taxpayer gets a six-digit IP PIN, they must include it on their tax return before e-filing. To get one, taxpayers should visit the Get an IP PIN, and after they have it, remember the following: Taxpayers should share their IP PIN only with their trusted tax prep provider. Tax pros should never store clients' IP PINs on computer systems. This reduces taxpayer risk if a tax pro's system is compromised by an identity thief or cyberattack. The IRS will never call, email or text either taxpayers or tax professionals to request the IP PIN. This is a sign of a scam. Tax pro with a security problem? Contact an IRS Stakeholder Liaison, states and FTC   Tax pros who receive scams by email should send the email to phishing@irs.gov. Those who fall victim to a security breach should report a theft to their IRS Stakeholder Liaison, who will ensure that appropriate IRS offices are alerted. If incidents are reported quickly, the IRS can take steps to block fraudulent returns in clients' names and will assist tax pros through the process. Tax professionals can also share information with the appropriate state tax agency by visiting a special "Report a Data Breach" page with the Federation of Tax Administrators. Tax professionals should also understand the FTC data breach response requirements as part of their overall information and data security plan. The new WISP also includes information on the requirement to report an incident to the FTC within 30 days of the incident when 500 or more people are affected. Additional resources   Review Publication 5293, Data Security Resource Guide for Tax Professionals, which provides an overview and resources about how to avoid data theft. Tax professionals can also get help with security recommendations by reviewing IRS Publication 4557, Safeguarding Taxpayer Data, the IRS' Identity theft information page for tax pros and Identity theft central page. Publication 5709, How to Create a Written Information Security Plan for Data Safety. Publication 5708, Creating a Written Information Security Plan for your Tax & Accounting Practice. Read Small Business Information Security: The Fundamentals, by the National Institute of Standards and Technology. Tax professionals should also stay connected to the IRS through subscriptions to e-News for tax professionals and its social media sites.   Back to Top         Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message.

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FS-2024-24: 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

IRS Newswire July 8, 2024
News Essentials What's Hot News Releases IRS - The Basics IRS Guidance Media Contacts Facts & Figures Around The Nation e-News Subscriptions The Newsroom Topics Multimedia Center Noticias en Español Radio PSAs Tax Scams The Tax Gap Fact Sheets IRS Tax Tips Armed Forces Latest News Home IRS Resources Contact My Local Office Filing Options Forms & Instructions Frequently Asked Questions News Taxpayer Advocate Where to File IRS Social Media	Issue Number:    FS-2024-24 Inside This Issue 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 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.  These FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible. Accordingly, these FAQs may not address any particular taxpayer's specific facts and circumstances, and they may be updated or modified upon further review.  Background The IRS warns taxpayers not to fall for these scams centered around the Fuel Tax Credit, the Sick and Family Leave Credit, household employment taxes and overstated withholding. The IRS has seen thousands of dubious claims come in where it appears taxpayers are claiming credits for which they are not eligible, leading to refunds being delayed and the need for taxpayers to show they have legitimate documentation to support these claims.  The IRS continues to urge taxpayers to avoid these scams as myths continue to persist that these are ways to obtain a huge refund. Many of these scams were highlighted during this spring's annual Dirty Dozen series, including the Fuel Tax Credit scam, bad social media advice and "ghost preparers."  The IRS reminds taxpayers to keep these important points in mind:  Social media can connect people and information from all over the globe. Unfortunately, sometimes people provide bad tax advice that can lure good taxpayers into trouble. The IRS warns taxpayers to be wary of trusting internet advice, whether it's a fraudulent tactic promoted by scammers or a deliberately false tax-related scheme trending across popular social media platforms. The IRS is aware of various filing season hashtags and social media topics related to this fraudulent information. These generally involve people trying to use legitimate tax forms for the wrong reason.  General information  Q1. What happens when the IRS identifies suspicious refund claims?  A1. Some taxpayers may receive a letter 5747C and/or 4883C/5071C with instructions to verify their identity and tax return information so we can continue processing their tax return. Even after this verification, questionable refunds will continue to be held until credit eligibility is verified. Examples of frequently abused claims include:  Fuel Tax Credit (Form 4136). Sick and Family Leave Credit for Self Employed Individuals (Form 7202). Overstated withholding. Schedule H, Household Employment Taxes including Qualified Sick Leave Wages.  Q2. What should you do if you receive one of these letters from the IRS, identifying your tax return as requiring authentication and/or being potentially frivolous?  3176C Frivolous Correspondence Response. 5747C Potential Identity Theft during Original Processing – TAC. 5071C Potential Identity Theft during Original Processing with Online Option. 4883C Potential Identity Theft During Original Processing.  A2. Taxpayers in receipt of a 3176C letter should follow the directions on the correspondence. Taxpayers receiving these letters may have previously received a 5747C letter, 5071C letter or 4883C letter. In this instance, disregard the 5747C, 5071C or 4883C. Do not visit a Taxpayer Assistance Center (TAC) or try to authenticate online or over the phone. Instead, follow the directions in the 3176C letter.   Q3. What actions are needed to avoid legal consequences?  A3. File a complete and accurate return within 30 days of receiving the IRS letter or notice. This may include submitting an amended tax return for each taxable period where an inappropriate claim was filed. If applicable, attach the IRS letter received (such as, 3176C) to your corrected return and mail it to the address listed on the correspondence.  Q4. What are the legal consequences for filing a frivolous return?  A4. Penalties Claims and filings that are based upon a position identified as frivolous by the IRS -or- reflect a desire to delay or impede tax administration are subject to the Internal Revenue Code (IRC) 6702(a) penalty. This penalty is $5,000 for each return (or copy of return) claiming an improper credit as defined above. The penalty is assessed against each spouse on a married filing joint return. (Notice 2010-33) Compliance audit Uncorrected frivolous claims may be subject to a compliance audit. Taxpayers may be contacted by an Examination Function and asked to provide documentation related to the claim. The taxpayer will be required to verify eligibility for the credit under the law. Criminal prosecution Individuals or preparers who knowingly file false income tax returns may face fines and be subject to criminal prosecution and imprisonment.  Q5. What is the Fuel Tax Credit?  A5. The Fuel Tax Credit is a tax credit claimed for various non-taxable use of fuel. It is meant for off-highway business, farming, aviation and commercial fishing use. As such, it is not available to most taxpayers. Taxpayers may be asked to provide specific documentation on their occupation and fuel receipts to verify eligibility.  Q6. What happens if you fall victim to a Fuel Tax Credit scam?  A6. If you claim an amount of Fuel Tax Credit that is disproportionate to the income reported on the return or file a claim reflecting an impossible quantity of fuel for the occupation reported, you are subject to an IRC 6702(a) penalty of $5,000 for each return claiming an improper credit. For additional information, refer to Instructions for Form 4136.  Q7. What is the Sick and Family Leave Credit for self-employed individuals?  A7. The Sick and Family Leave Credit was enacted in March 2020, the Families First Coronavirus Response Act (FFRCA) intended to help the United States combat COVID-19 by providing small and midsize employers refundable tax credits that reimburse them, dollar-for-dollar, for the cost of providing paid sick and family leave wages to their employees for leave related to COVID-19. The FFCRA also created equivalent refundable sick and family leave credits for self-employed individuals based on the individual's average daily self-employment income and a specified number of days during the tax year that an individual was unable to perform services as a self-employed individual due to reasons related to COVID-19.  To be eligible, taxpayers must:  Have a trade or business as defined in IRC 1402. Generally, self-employment income is a result of the performance of personal services that cannot be classified as wages because an employer-employee relationship does not exist between the payer and the payee. Claim only the eligible number of days or wages, but no more than the amount allowed by law. Claim the credit based on qualifying self-employed income, but no more than allowable by law.  Q8. What are the two primary variations of the Sick and Family Leave Credit scheme?  A8. Fraudulent Form 7202: Taxpayers use the Form 7202, Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals, to claim a credit based on income earned as an employee and not as a self-employed individual. These credits were available for self-employed individuals to claim on 2020 and 2021 tax year returns during the pandemic. They are not available to claim on the 2022 or 2023 tax year return. Fraudulent Schedule H: Taxpayers "invent" fictional household employees and then file Schedule H (Form 1040), Household Employment Taxes, to claim a refund based on false sick and family medical leave wages they never paid.  Q9. What is the Overstated Withholding scam?  A9. The Overstated Withholding scam is a recent scheme circulating on social media encouraging people to use tax software to manually fill out a Form W-2, Wage and Tax Statement, or other information returns, for example Form 1099-NEC or other Form 1099s listed below, to include false income and withholding information. In this Overstated Withholding scheme, scam artists suggest people make up large income and withholding amounts as well as the fictional employer supplying those amounts. Scam artists then instruct people to file the bogus tax return electronically, in hopes of getting a substantial refund due to the large amount of fraudulent withholding.  The IRS verifies the withholding claimed on tax returns. If the IRS cannot verify the wages, income or withholding credits entered on the tax return, the tax refund will be held pending further review. Taxpayers should always file a complete and accurate tax return. Utilize legitimate information returns, such as Form W-2 issued from an employer, to complete returns correctly.  There are multiple variations of the overstated withholding credit scheme, including but not limited to the following forms or schedules: Form W-2 Form 1099-R Alaskan Dividend Fund Form W-2G Form-1099-NEC Schedule K-1 with Withholding Reported   Form-1099-DIV Form-1099-OID Unspecified Source of Withholding Credit Claimed   Form 1099-B     Additional details on these Frequently Asked Questions  Because these FAQs have not been published in the Internal Revenue Bulletin, they will not be relied on or used by the IRS to resolve a case. Similarly, if an FAQ turns out to be an inaccurate statement of the law as applied to a particular taxpayer's case, the law will control the taxpayer's tax liability.  Nonetheless, a taxpayer who reasonably and in good faith relies on these FAQs will not be subject to a penalty that provides a reasonable cause standard for relief, including a negligence penalty or other accuracy-related penalty, to the extent that reliance results in an underpayment of tax. Any later updates or modifications to these FAQs will be dated to enable taxpayers to confirm the date on which any changes to the FAQs were made. Additionally, prior versions of these FAQs will be maintained on IRS.gov to ensure that taxpayers, who may have relied on a prior version, can locate that version if they later need to do so. Back to Top         Thank you for subscribing to the IRS Newswire, an IRS e-mail service. If you know someone who might want to subscribe to this mailing list, please forward this message to them so they can subscribe. This message was distributed automatically from the mailing list IRS Newswire. Please Do Not Reply To This Message.

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