Thursday, September 30, 2021

Qué deben hacer los profesionales de impuestos luego de un robo o pérdida de datos

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Consejo Tributario del IRS 2021-145SP

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Qué deben hacer los profesionales de impuestos luego de un robo o pérdida de datos

Si un profesional de impuestos o su empresa es víctima de robo de datos o información, debe tratarlo de manera exhaustiva y eficiente. Estas son algunas de las acciones que deben tomar de inmediato para ayudar a minimizar los daños y proteger los datos y los robos o pérdidas futuras.

Comuníquese con el IRS y la policía:

Comuníquese con los estados en los que el profesional de impuestos prepara las declaraciones estatales:

  • Cualquier robo de la información personal podría tener un efecto adverso en las cuentas de impuestos de la víctima con los estados y con el IRS. Para ayudar a los profesionales de impuestos a encontrar dónde reportar incidentes de seguridad de datos a nivel estatal, la Federación de Administradores Tributarios creó una página especial (en inglés) con listados de estado por estado.
  • El preparador debe comunicarse con la oficina del Procurador General del estado (en inglés) correspondiente en el que el profesional de impuestos prepara declaraciones.

Comuníquese con los expertos:

  • Experto en seguridad – Los preparadores de impuestos deben consultar a un experto que pueda ayudar a determinar la causa y el alcance de la infracción, detener la infracción y evitar que ocurran más.
  • Compañía de seguros – El preparador debe informar el robo a su compañía de seguros y verificar si la póliza de seguro cubre los gastos de mitigación del robo de datos.
  • Comisión Federal de Comercio (FTC) (en inglés) – Los preparadores y otras empresas pueden acudir a la FTC para obtener orientación. Para una orientación más individualizada, los preparadores pueden comunicarse con la FTC en idt-brt@ftc.gov.
  • Agencia de protección contra robo de identidad y crédito – Algunos estados requieren que los preparadores ofrezcan supervisión de crédito y protección contra robo de identidad a las víctimas de robo de identidad.
  • Oficinas de crédito – Los preparadores deben notificarles si existe una filtración de datos y los clientes pueden solicitar sus servicios.

Comuníquese con los clientes:

Los preparadores deben enviar una carta individual a todas las víctimas para informarles de la infracción, pero deben trabajar con la policía sobre cuándo enviar la carta.

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Tax Tip 2021-145: Here’s what tax professionals should do after a data theft or loss

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Issue Number: Tax Tip 2021-145


Here's what tax professionals should do after a data theft or loss

If a tax pro or their firm is the victim of data or information theft, they must deal with it thoroughly and efficiently. Here are some actions they should take immediately to help minimize damage and protect against future data and theft or losses.

Contact the IRS and law enforcement:

  • Internal Revenue Service – The tax preparer should report client data theft to their local Stakeholder Liaison. Stakeholder Liaison will notify IRS Criminal Investigation and others within the agency on the tax professional's behalf. Speed is critical. If reported quickly, the IRS can take steps to block fraudulent returns in clients' names.
  • Federal Bureau of Investigation or the United States Secret Service – the preparer should contact a local office of either the FBI or the USSS.
  • Local police – The taxpayer should contact police to file a report on the data breach.

Contact states in which the tax professional prepares state returns:

  • Any breach of personal information could have an adverse effect on the victim's tax accounts with the states as well as the IRS. To help tax professionals find where to report data security incidents at the state level, the Federation of Tax Administrators has created a special page with state-by-state listings.
  • The preparer should contact the State Attorneys General for each state in which the tax professional prepares returns.

Contact experts:

  • Security expert – Tax preparers should consult an expert who can help determine the cause and scope of the breach, to stop the breach, and to prevent further breaches from occurring.
  • Insurance company – The preparer should report the breach to their insurance company and to check if the insurance policy covers data breach mitigation expenses.
  • Federal Trade Commission – Preparers and other businesses can go to the FTC for guidance. For more individualized guidance, preparers can contact the FTC at idt-brt@ftc.gov.
  • Credit and identity theft protection agency – Certain states require that preparers offer credit monitoring and ID theft protection to victims of ID theft.
  • Credit bureaus – Preparers should notify them if there is a compromise and clients may seek their services.

Contact clients:

Preparers should send an individual letter to all victims to inform them of the breach, but they should work with law enforcement on when to send the letter.

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Wednesday, September 29, 2021

Contribuyentes que no califican para Crédito tributario por hijos deben considerar Crédito por otros dependientes

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Consejo Tributario del IRS 2021-144SP

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Contribuyentes que no califican para Crédito tributario por hijos deben considerar Crédito por otros dependientes

El Crédito por otros dependientes es un crédito tributario disponible para contribuyentes, para cada uno de sus dependientes calificados, que no pueden ser reclamados por el Crédito tributario por hijos. El monto máximo de crédito es de $500 por cada dependiente que cumpla con ciertas condiciones que incluyen:

  • Dependientes mayores de 17 años.
  • Dependientes que tienen números de identificación personal del contribuyente.
  • Padres dependientes u otros parientes calificados mantenidos por el contribuyente.
  • Dependientes que viven con el contribuyente que no están relacionados con el contribuyente.

El crédito comienza a eliminarse gradualmente cuando los ingresos del contribuyente son más de $200,000. Para las parejas casadas que presentan una declaración de impuestos conjunta la eliminación gradual comienza en $400,000.

Un contribuyente puede reclamar este crédito si:

  • Reclama a la persona como dependiente (en inglés) en la declaración del contribuyente.
  • No pueden usar al dependiente para reclamar el Crédito tributario por hijo o el Crédito tributario por hijo adicional.
  • El dependiente es un ciudadano estadounidense, nacional de los Estados Unidos o un extranjero residente de los Estados Unidos.

Los contribuyentes pueden reclamar el Crédito por otros dependientes, además del Crédito de cuidado de niños y dependientes (en inglés) y el Crédito tributario por ingreso del trabajo.

Los contribuyentes pueden usar las instrucciones del Formulario 8812 para ayudarlos a determinar si pueden reclamar el Crédito por otros dependientes.

Más información:

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Tax Tip 2021-144: Taxpayers who aren’t eligible for the child tax credit should look into the credit for other dependents

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Issue Number: Tax Tip 2021-144


Taxpayers who aren't eligible for the child tax credit should look into the credit for other dependents

The credit for other dependents is a tax credit available to taxpayers for each of their qualifying dependents who can't be claimed for the child tax credit. The maximum credit amount is $500 for each dependent who meets certain conditions. These include:

  • Dependents who are age 17 or older.
  • Dependents who have individual taxpayer identification numbers.
  • Dependent parents or other qualifying relatives supported by the taxpayer.
  • Dependents living with the taxpayer who aren't related to the taxpayer.

The credit begins to phase out when the taxpayer's income is more than $200,000. This phaseout begins for married couples filing a joint tax return at $400,000.

A taxpayer can claim this credit if:

  • They claim the person as a dependent on the taxpayer's return.
  • They cannot use the dependent to claim the child tax credit or additional child tax credit.
  • The dependent is a U.S. citizen, national or resident alien.

Taxpayers can claim the credit for other dependents in addition to the child and dependent care credit and the earned income credit.

Taxpayers can use the worksheet in Publication 972, Child Tax Credit and Credit for Other Dependents. This worksheet will help them determine if they can claim the credit for other dependents.

More Information:
Whom May I Claim as a Dependent?
Publication 501, Exemptions, Standard Deduction and Filing Information

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Tuesday, September 28, 2021

IR-2021-195, IRS Selects 7 new members for ETAAC

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Issue Number:    IR-2021-195

Inside This Issue

IRS selects 7 new members for the Electronic Tax Administration Advisory Committee

 

IR-2021-195, Sept. 28, 2021

 

WASHINGTON — The Internal Revenue Service has selected seven new members for the Electronic Tax Administration Advisory Committee (ETAAC).

 

Established by statute in 1998, the ETAAC is a public forum for the discussion of issues in electronic tax administration. The committee's primary goal is to promote paperless filing of tax and information returns. ETAAC members work closely with the Security Summit, a joint effort of the IRS, state tax administrators and the nation's tax industry to fight identity theft and refund fraud.

 

Committee members include state tax officials, consumer advocates, cybersecurity and information security specialists, tax preparers, tax software developers and representatives of the payroll and financial communities.

 

The following individuals, grouped by the communities they represent, have been appointed to serve three-year terms on the committee beginning in September 2021:

 

Payroll Industry

 

  • James Paille, Ann Arbor, Michigan – Paille works for Thomson Reuters and has over 40 years of experience in the payroll industry, including front line, treasury and management experience. Paille is a member of the board of directors of the American Payroll Association and the Independent Payroll Providers Association. He is also an active member of the National Automated Clearinghouse Association, National Association of Computerized Tax Processors and the IRS Reporting Agents Forum.

Tax Professionals

 

  • Jihan Jude, Orlando, Florida – Jude is an attorney and counselor at law with the Davey Law Group in Maitland, Fla. She previously worked with ComplyRight, where she focused on business employment tax compliance, information return reporting requirements from the IRS and Social Security Administration and labor law legal issues. Jude also reviewed company guidance for business clients who used ComplyRight's tax solutions (paper and electronic filing of tax and information returns and proprietary tax filing software).

State Government

 

  • Peter Barca, Kenosha, Wisconsin – Barca is Secretary of the Wisconsin Department of Revenue and an active member and officer of the Federation of Tax Administrators Board of Trustees. Barca has served in the Wisconsin State Assembly, the United States House of Representatives and the United States Small Business Administration. He was also a business owner and President of Aurora Associates International.
  • Vernon Barnett, Pike Road, Alabama – Barnett began his service as Commissioner of the Alabama Department of Revenue in May 2017. He has worked in state government for 25 years and served as a Deputy Solicitor General, Legal Advisor to the Governor, Deputy Commissioner of the Department of Corrections and Executive Counsel of the Department of Environmental Management. Barnett is current Chair of the Multistate Tax Commission and a member of the Federation of Tax Administrators Board of Trustees.
  • Mark Godfrey, Jefferson City, Missouri – Prior to joining Ernst & Young's Digital Tax Administration - Government Services practice, Godfrey served as Taxation Division Director at the Missouri Department of Revenue. During that time, the Taxation Division team implemented an integrated tax system and underwent a reorganization to capitalize on processing efficiencies. Godfrey is an attorney and a certified public accountant.
  • Jonathan Lunardini, Loomis, California – Lunardini is Section Manager of the California Franchise Tax Board's (FTB) Identity Theft/Fraud Program. He has been a member of the Security Summit since its inception in 2015, and has participated in its Information Sharing, Authentication and Financial Services working groups. Lunardini engages with the ISAC as a participating member of the metrics sub-team and also participates in the National Automated Clearinghouse Association and the National Association of Computerized Tax Processors. In his role with the FTB, Lunardini has partnered with the IRS, other states and industry partners on nationwide anti-fraud efforts.
  • Terri Steenblock, Forest Lake, Minnesota – Steenblock is Compliance Director at the Federation of Tax Administrators. She supports state revenue agencies across the United States by providing compliance outreach, education and support to tax administrators focused on audit, collections, criminal investigations, fraud and electronic filing. Prior to working at FTA, she spent 15 years at the Minnesota Department of Revenue where she held various roles including serving as an Assistant Commissioner.

Committee Leadership for 2021-2022

 

  • Courtney Kay-Decker, Of Counsel with Lane & Waterman LLP, will serve as chair of the ETAAC.
  •  
  • Jared Ballew, Government/Industry Liaison with Drake Software, will serve as vice chair.

 

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