Special ERC withdrawal program remains open; disaster relief; Dirty Dozen

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e-News for Small BusinessApril 15, 2024

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Issue Number:  2024-07

Inside This Issue

  1. ERC claim withdrawal program still open; recheck claims
  2. IRS reminds U.S. taxpayers living, working abroad to file tax return
  3. Disaster relief updates
  4. Guidance on clean energy efficient property and improvements
  5. Solar and wind powered energy facilities
  6. Annual Dirty Dozen series: Increase awareness of common scams
  7. Other tax news

1.  ERC claim withdrawal program still open; recheck claims


The ERC Voluntary Disclosure Program expired, but the IRS encourages businesses to recheck claims and pursue the claim withdrawal process if they need to ask the IRS not to process an ERC claim for any tax period that hasn’t been paid yet.

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2.  IRS reminds U.S. taxpayers living, working abroad to file tax return


The IRS reminds taxpayers living and working outside the U.S. to file their 2023 federal income tax return by Monday, June 17, 2024.

Taxpayers who live or have a business in Israel, Gaza or the West Bank, and certain other taxpayers affected by the terrorist attacks in the State of Israel, have until Oct. 7, 2024, to both file and pay most taxes due. See Notice 2023-71 for more information.

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3.  Disaster relief updates


Visit Tax Relief in Disaster Situations on IRS.gov for all disaster-related tax information. Recent announcements include:

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4.  Guidance on clean energy efficient property and improvements


The Department of Treasury and the IRS issued Announcement 2024-19 that addresses the federal income tax treatment of amounts paid for the purchase of energy efficient property and improvements.

Find additional information about energy-related tax benefits under the Inflation Reduction Act such as energy efficient homes, on IRS.gov/cleanenergy.

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5.  Solar and wind powered energy facilities


The Department of the Treasury and the IRS issued Revenue Procedure 2024-19 to provide guidance for owners of certain solar or wind facilities built in connection with low-income communities.

The Treasury Department and IRS also released Notice 2023-17 on Feb. 13, 2023, to establish the Low-Income Communities Bonus Credit Program.

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6.  Annual Dirty Dozen series: Increase awareness of common scams


The annual Dirty Dozen series provides individuals and businesses with information on a variety of common scams they may encounter during the peak of filing season and beyond.

Check out current topics:

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7.  Other tax news


The following information may be of interest to individuals and groups in or related to small businesses:

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