QuickAlerts - Technical - Modernized e-File (MeF) Assurance Testing System (ATS) Cutover

Having trouble viewing this email? View it as a Web page.                                                                                                                                                  QuickAlerts for Tax Professionals September 30, 2019 e-file Resources QuickAlerts Library QuickAlerts Article QuickAlerts Brochure e-file for Tax Pros Software Developers IRS.gov Refund Information Other Useful Links Tax Professionals Home All Forms and Instructions Stakeholders Partners' Headliners Training and Communication Tools IMRS e-Services Disaster Relief Internal Revenue Bulletins Subject: Modernized e-File (MeF) Assurance Testing System (ATS) Cutover All times shown in this communication are in Eastern Time Zone. ATS Cutover October 15, 2019 – November 04 , 2019 MeF ATS will be taken off-line after 9:00 a.m., Tuesday, October 15, 2019, until 9:00 a.m., Monday, November 4, 2019. The TY2019/PY2020 WSDLs, schemas and business rules will be loaded during this cutover.   Please note: All existing test submissions will be deleted except for those sent in during the thirty days prior to cutover. A separate QuickAlert will be issued announcing the Individual and Business e-File production shutdown and start up dates when they become available. Back to Top Thank you for subscribing to QuickAlerts for Tax Professionals, an IRS e-mail service. If you have an idea or a question related to QuickAlerts you can contact us by e-mail. Submissions which are not related to QuickAlerts will not be processed. If you have tax related questions you should pursue normal customer service channels provided on IRS.gov. 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. Please Do Not Reply To This Message.   Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com. This service is provided to you at no charge by the Internal Revenue Service (IRS). This email was sent to business.solutions.ve@gmail.com by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535

IR-2019-161, IRS relief provides drought-stricken farmers, ranchers more time to replace livestock

IRS Newswire Sept. 30, 2019

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Issue Number:    IR-2019-161 Inside This Issue IRS relief provides drought-stricken farmers, ranchers more time to replace livestock WASHINGTON − Farmers and ranchers who were forced to sell livestock due to drought may have an additional year to replace the livestock and defer tax on any gains from the forced sales, according to the Internal Revenue Service. The farmer or rancher must be in an applicable region. This is a county designated as eligible for federal assistance plus counties contiguous to that county. The relief generally applies to capital gains realized by eligible farmers and ranchers on sales of livestock held for draft, dairy or breeding purposes. Sales of other livestock, such as those raised for slaughter or held for sporting purposes, or poultry, are not eligible. To qualify, the sales must be solely due to drought, flooding or other severe weather causing the region to be designated as eligible for federal assistance. Livestock generally must be replaced within a four-year period, instead of the usual two-year period. The IRS is also authorized to further extend this replacement period if the drought continues. The one-year extension, announced today, gives eligible farmers and ranchers until the end of the tax year after the first drought-free year to replace the sold livestock. Details, including an example of how this provision works, can be found in Notice 2006-82, available on IRS.gov. The IRS provides this extension to farmers and ranchers located in the applicable region who qualified for the four-year replacement period if any county that is included in the applicable region is listed as suffering exceptional, extreme or severe drought conditions during any week between Sept. 1, 2018, and Aug. 31, 2019. This determination is made by the National Drought Mitigation Center. All or part of 32 states, plus Guam, the U.S. Virgin Islands and the Commonwealths of Puerto Rico and the Northern Mariana Islands, are listed in Notice 2019-54. As a result, qualified farmers and ranchers whose drought-sale replacement period was scheduled to expire at the end of this tax year, Dec. 31, 2019, in most cases, now have until the end of their next tax year. Because the normal drought-sale replacement period is four years, this extension immediately impacts drought sales that occurred during 2015. The replacement periods for some drought sales before 2015 are also affected due to previous drought-related extensions affecting some of these localities. More information on reporting drought sales and other farm-related tax issues can be found in Publication 225, Farmer's Tax Guide, available on IRS.gov.   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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IR-2019-160, IRS releases draft 2019 Forms 1065, 1120-S and Schedules K-1

IRS Newswire Sept. 30, 2019

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Issue Number:    IR-2019-160 IRS releases draft 2019 Forms 1065, 1120-S, and Schedules K-1 IR-2019-160, September 30, 2019 WASHINGTON – Today the IRS issued a draft of the tax year 2019 Form 1065, U.S. Return of Partnership Income (PDF), and its Schedule K-1, Partner's Share of Income, Deductions, Credits, etc (PDF). The changes to the form and schedule aim to improve the quality of the information reported by partnerships both to the IRS and the partners of such entities. For example, among the changes is the addition of a checkbox that allows a taxpayer to indicate if certain grouping or aggregation elections have been made. The changes also reflect updates consistent with changes resulting from the Tax Cuts and Jobs Act. The additional information requested in the draft Form 1065 and Schedule K-1 is intended to aid the IRS in assessing compliance risk and identifying potential noncompliance while ensuring that compliant taxpayers are less likely to be examined.  The IRS believes these changes to Form 1065 and Schedule K-1 will improve tax administration in the partnership arena, an area of critical importance to the IRS. In addition, certain similar changes can be found in the draft of the tax year 2019 Form 1120-S, U.S. Income Tax Return for an S Corporation (PDF), and its Schedule K-1 , Shareholder's Share of Income, Deductions, Credits, etc., (PDF) which were also released today. Over the past decade and a half, tax filings by partnerships have seen an increase. For calendar year 2004, about 2.5 million partnerships filed Form 1065; by calendar year 2017, that number had risen to more than 4 million, an increase of 59 percent. The rise in filings by partnerships was considerably greater than the rise in filing by C-corporations and S-corporations, combined, which rose about 14 percent over the same timeframe. This increase in filings reinforces the IRS's need to improve the data available for its compliance selection processes.  The draft 2019 Form 1065 and Schedule K-1, as well as the draft Form 1120-S and its Schedule K-1, are near-final forms. The drafts are intended to give tax practitioners a preview of the changes and software providers the information they need to update systems before the final version of the updated forms and schedules are released in December. The IRS is now accepting comments for 30 days at IRS.gov/FormComments. 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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Carta de Derechos del Contribuyente describe protecciones para contribuyentes

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Consejos Tributarios del IRS 30 de septiembre de 2019

Esenciales de Noticias Noticias en Español Consejos Tributarios del Cuidado de Salud Oficina de Prensa Fraudes Tributarios Alrededor de la Nación Temas de Interés IRS.gov/Español   Consejos Tributarios Centro Multimediático Hojas de Datos Recursos del IRS Medios Sociales y el IRS Contacto de Mi Oficina Local Formularios e Instrucciones Defensor del Contribuyente Los Derechos del Contribuyente

Consejo Tributario del IRS 2019-135SP En Esta Edición Carta de Derechos del Contribuyente describe protecciones para contribuyentes Todos los contribuyentes tienen derechos cuando interactúan con el IRS. Estos 10 derechos son la Carta de Derechos del Contribuyente, y abarcan una amplia gama de temas que afectan directamente a los contribuyentes.     Estos derechos explican lo que los contribuyentes pueden esperar en caso de que necesiten trabajar con el IRS en un asunto de impuestos personales. Esto incluye cuando un contribuyente: Presenta una declaración Paga impuestos  Responde a una carta Pasa por una auditoría Apela una decisión del IRS El IRS emitió una serie de consejos ftributarios y cada uno explora en profundidad uno de los 10 derechos. Aquí están los 10 derechos descritos en la Carta de Derechos del Contribuyente con enlaces a los consejos de impuestos de esta serie: El Derecho de Estar Informado El Derecho de Recibir Servicio de Calidad El Derecho de Pagar No Más de la Cantidad Correcta de Impuestos El Derecho de Cuestionar la Posición del IRS y de ser Escuchado El Derecho de Apelar una Decisión del IRS en un Foro Autónomo El Derecho de Llegar a una Resolución El Derecho de Privacidad El Derecho de Confidencialidad El Derecho de Contratar a un Representante El Derecho de Tener un Sistema de Impuestos que sea Justo y Adecuado Más información: Información sobre la Publicación 1 (SP), Derechos del Contribuyente Servicio de Ayuda al Contribuyente (en inglés) Back to top         Gracias por suscribirse a Consejos Tributarios en Español del IRS, un servicio de correo electrónico del IRS. Para obtener más información sobre los impuestos federales, por favor visite la página de internet IRS.gov. Este mensaje fue distribuido automáticamente de la lista de correos electrónicos de Consejos Tributarios en Español del IRS. Por favor no responda a este mensaje.

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Tax Tip 2019-135: Taxpayer Bill of Rights outlines protections for all taxpayers

 

IRS Tax Tips September 30, 2019

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Issue Number:  Tax Tip 2019-135 Taxpayer Bill of Rights outlines protections for all taxpayers All taxpayers have rights when they interact with the IRS. These ten rights are the Taxpayer Bill of Rights, and they cover a wide range of topics and issues that directly affect taxpayers. These rights explain what taxpayers can expect in the event they need to work with the IRS on a personal tax matter. This includes when a taxpayer is: Filing a return Paying taxes Responding to a letter Going through an audit Appealing an IRS decision The IRS issued a series of tax tips, each exploring one of the 10 rights in depth. Here are the 10 rights outlined in the Taxpayer Bill of Rights with links to the tax tips in this series: The Right to Be Informed The Right to Quality Service The Right to Pay No More than the Correct Amount of Tax The Right to Challenge the IRS's Position and Be Heard The Right to Appeal an IRS Decision in an Independent Forum The Right to Finality The Right to Privacy The Right to Confidentiality The Right to Retain Representation The Right to a Fair and Just Tax System More Information: Publication 1, You Rights as a Taxpayer Taxpayer Advocate Service Share this tip on social media -- #IRSTaxTip: Taxpayer Bill of Rights outlines protections for all taxpayers https://go.usa.gov/xVvjW Back to Top         Thank you for subscribing to IRS Tax Tips, an IRS e-mail service. For more information on federal taxes please visit IRS.gov. This message was distributed automatically from the IRS Tax Tips mailing list. Please Do Not Reply To This Message.

 

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