خدع صدقها الكثيرون + كيف تصنع شمعة من الزبدة + فيديو نادر لمكة أيام الملك عبدالعزيز .. والمزيد

Issue Number: N-2013-35

Inside This Issue

Notice 2013-35 requests comments on whether the changes that have occurred in bank regulatory standards require amendment of regulations and whether applying the conclusive presumption regulations as currently formulated is still consistent with the principles of section 166. The Notice also requests comments on the types of entities that should be permitted to apply a conclusive presumption of worthlessness on debt instruments they hold. Comments received will determine whether the existing conclusive presumption regulations should be revised, and the content of any such revisions.

Notice 2013-35 will be published in Internal Revenue Bulletin 2013-24

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IRS Newswire

May 20, 2013

Issue Number: IR-2013-52

Inside This Issue

More taxpayers e-file from home in 2013

WASHINGTON — The Internal Revenue Service today provided updated statistics showing continued growth in electronic filing of tax returns. So far in 2013, more than 43 million people have self-prepared and e-filed their tax returns from home, an increase of more than 4 percent compared to the prior year.

Through May 10, the IRS received more than 43.6 million self-prepared e-file returns, up from 41.7 million a year earlier. E-filed returns from tax professionals increased slightly, reaching almost 70.4 million. In all, almost 114 million tax returns came in through e-file this year, up from 112.1 million at this point last year.

Other highlights from the new filing season statistics show:

• During 2013, the IRS issued more than 101 million refunds worth almost $268 billion.

• Almost 80 percent of refunds used direct deposit.

• More people are using IRS.gov to get answers, file their returns and resolve issues. So far in 2013, the IRS web site has been accessed more than 300 million times, up almost 25 percent compared to the same time last year.

―30―

2013 FILING SEASON STATISTICS
Cumulative statistics comparing 5/11/12 and 5/10/13
Individual Income Tax Returns:	2012		2013		% Change
Total Receipts	135,473,000		134,349,000		-0.8
Total Processed	130,261,000		129,674,000		-0.5

E-filing Receipts:
TOTAL	112,089,000		113,954,000		1.7
Tax Professionals	70,344,000		70,380,000		0.1
Self-prepared	41,745,000		43,574,000		4.4

Web Usage:
Visits to IRS.gov	255,269,615		318,408,842		24.7

Total Refunds:
Number	102,522,000		101,082,000		-1.4
Amount	$277.180	Billion	$267.946	Billion	-3.3
Average refund	$2,704		$2,651		-2.0

Direct Deposit Refunds:
Number	79,308,000		79,880,000		0.7
Amount	$231.656	Billion	$228.467	Billion	-1.4
Average refund	$2,921		$2,860		-2.1

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IRS Newswire

May 21, 2013

News Essentials

The Newsroom Topics

IRS Resources

أماكن أولمبية مهجورة (15 صورة)

Issue Number: IR-2013-53

Inside This Issue

IRS Gives Tax Relief To Oklahoma Tornado Victims; Return Filing and Tax Payment Deadlines Extended to Sept. 30

IRS YouTube Videos

Help for Disaster Victims: English | Spanish | ASL
How to Request a Copy of Your Tax Return: English | Spanish | ASL

Podcast

Disaster Assistance: English | Spanish

WASHINGTON –– After Monday’s devastating tornado in Moore and Oklahoma City, the Internal Revenue Service today provided tax relief to individuals and businesses affected by this and other severe storms occurring in parts of Oklahoma.

Following Monday’s disaster declaration for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Cleveland, Lincoln, McClain, Oklahoma and Pottawatomie counties will receive special tax relief. Other locations may be added in coming days based on additional damage assessments by FEMA.

The tax relief postpones various tax filing and payment deadlines that occurred starting on May 18, 2013. As a result, affected individuals and businesses will have until Sept. 30, 2013 to file these returns and pay any taxes due. This includes the June 17 and Sept. 16 deadlines for making estimated tax payments. A variety of business tax deadlines are also affected including the July 31 deadline for second quarter payroll and excise tax returns and the Sept. 3 deadline for truckers filing highway use tax returns.

The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. The agency automatically provides this relief to any taxpayer located in the disaster area. Taxpayers need not contact the IRS to get this relief.

Beyond the relief provided to taxpayers in the FEMA-designated counties, the IRS will work with any taxpayer who lives outside the disaster area but whose books, records or tax professional are located in the areas affected by these storms. All workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization also qualify for relief. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227.

Individuals and businesses who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either last year’s or this year’s return. Claiming these casualty loss deductions on either an original or amended 2012 return will get the taxpayer an earlier refund but waiting to claim them on a 2013 return could result in greater tax savings depending upon other income factors.

In addition, the IRS is waiving failure-to-deposit penalties for federal payroll and excise tax deposits normally due on or after May 18 and before June 3 if the deposits are made by June 3, 2013. Details on available relief can be found on the disaster relief page on IRS.gov.

The tax relief is part of a coordinated federal response to the damage caused by these storms and is based on local damage assessments by FEMA. For information on disaster recovery, visit disasterassistance.gov.

The IRS is actively monitoring the situation and will provide additional relief if needed.

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أماكن أولمبية مهجورة + أفضل صور الأسبوع من ناشيونال جيوغرافيك .. والمزيد

الملخص اليومي
2013-5-21

حصيلة المواضيع المنشورة ليوم الثلاثاء الموافق 21 مايو 2013
للاشتراك في الملخص اليومي اضغط هنا، ولإلغاء الاشتراك في الملخص اليومي اضغط هنا
كما يمكنكم الاشتراك في النشرة الأسبوعية والتي تحتوي على أبرز المواضيع المميزة المنشورة خلال الأسبوع بالضغط هنا

إعلان

أفضل صور الأسبوع من ناشيونال جيوغرافيك (8 صور)

جمال الطبيعة في شبه جزيرة كامتشاتكا (9 صور)

ايش اللي 313 : ثعبان انجليزي

طفل أصم يسمع صوت أمه لأول مرة - مؤثـر جدا -

الكلمة - قصة غموض من مجموعة براءة

ما لا تشاهده : طائرات بمنظور لا نشاهده ! (16 صورة)

صور قديمة لتربية الكلاب (13 صورة)

العادات والتقاليد في أفراح أهل الحجاز

كتاب كل أسبوع؛ كسب المفاوضات التي تصون العلاقات

خلطة الذكاء والذوق لإستغلال مساحات المطبخ الضيقة (8 صور)

صور للحيوانات مع صغارهم (22 صورة)

بغى يجننها لكن لعبت عليه

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For Disaster Victims

The following resources are available to people who were impacted by the Oklahoma tornadoes:

Apply for disaster assistance at disasterassistance.gov or by calling 1-800-621-FEMA (3362).

Find an open shelter if you need a place to stay.

Let friends and family know you're safe by registering at the Safe and Well Registry.

Talk to a counselor by calling the Disaster Distress Helpline at 1-800-985-5990. It's free and confidential.

How to Help Disaster Victims

If you want to help the disaster victims, the State of Oklahoma has donation information available at OKStrong.

Prepare for Tornadoes

Tornadoes can strike at any time. Learn how to stay safe during tornado season and download the Red Cross tornado app for your mobile phone.

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IRS Tax Tips

May 22, 2013

Useful Links:

IRS.gov Home

1040 Central

Help For Hurricane Victims

News Essentials

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Compliance & Enforcement News

IRS Resources

بدون وسائل حماية يتسلق أطول مصعد في العالم (5 صور)

Issue Number: IRS Special Edition Tax Tip 2013-11

Inside This Issue

Keep the Child Care Credit in Mind for Summer

If you are a working parent or look for work this summer, you may need to pay for the care of your child or children. These expenses may qualify for a tax credit that can reduce your federal income taxes. The Child and Dependent Care Tax Credit is available not only while school’s out for summer, but also throughout the year. Here are eight key points the IRS wants you to know about this credit.

1. You must pay for care so you – and your spouse if filing jointly – can work or actively look for work. Your spouse meets this test during any month they are full-time student, or physically or mentally incapable of self-care.

2. You must have earned income. Earned income includes earnings such as wages and self-employment. If you are married filing jointly, your spouse must also have earned income. There is an exception to this rule for a spouse who is full-time student or who is physically or mentally incapable of self-care.

3. You must pay for the care of one or more qualifying persons. Qualifying children under age 13 who you claim as a dependent meet this test. Your spouse or dependent who lived with you for more than half the year may meet this test if they are physically or mentally incapable of self-care.

4. You may qualify for the credit whether you pay for care at home, at a daycare facility outside the home or at a day camp. If you pay for care in your home, you may be a household employer. For more information, see Publication 926, Household Employer's Tax Guide.

5. The credit is a percentage of the qualified expenses you pay for the care of a qualifying person. It can be up to 35 percent of your expenses, depending on your income.

6. You may use up to $3,000 of the unreimbursed expenses you pay in a year for one qualifying person or $6,000 for two or more qualifying person.

7. Expenses for overnight camps or summer school tutoring do not qualify. You cannot include the cost of care provided by your spouse or a person you can claim as your dependent. If you get dependent care benefits from your employer, special rules apply.

8. Keep your receipts and records to use when you file your 2013 tax return next year. Make sure to note the name, address and Social Security number or employer identification number of the care provider. You must report this information when you claim the credit on your return.

For more details about the rules to claim this credit, see Publication 503, Child and Dependent Care Expenses. You can get both publications at IRS.gov or have them mailed by calling 800-TAX-FORM (800-829-3676).

Additional IRS Resources:

Publication 503, Child and Dependent Care Expenses
Tax Topic 602 - Child and Dependent Care Credit
Frequently Asked Questions - Child Care Credit
Publication 926, Household Employer's Tax Guide
Publication 907, Tax Highlights for Persons With Disabilities

IRS YouTube Videos:

Summer Day Camp Expenses - English | Spanish | ASL

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QuickAlerts for Tax Professionals

May 22, 2013

e-file Resources

STATE LIAISON FROSTY CHAPMAN HANGS UP HIS SPURS… JUST LONG ENOUGH TO POLISH THEM FOR LIFE'S NEXT GREAT ADVENTURE

cid:image003.jpg@01CD9FE9.497E6930 I am not retiring, for after you retire there is only one big event left, so I am taking a break and then will seek life's next great adventure. - Frosty Chapman

Have you ever been advised to have a "wholesome and marvelous" or "dauntless and vital" week? If you've ever read the weekly edition of the TTB Newsletter, you probably have. Every week Forrest "Frosty" Chapman, TTB's State Liaison and self-described "old cowboy," includes two fun, complimentary words in the newsletter's greeting, highlighting his sense of humor while expressing his best wishes to readers for that week.

However, all gratifying and exceptional things must end, so it is with great sadness that we say farewell to Frosty, who is retiring on May 31, 2013, after many years of dedicated public service in both the federal and state governments.

"I loved my time at TTB and consider everyone there my family," Frosty said. "I thank everyone for having put up with me, and for all the help that I received during my time at TTB. You all made me look better than I ever imagined."

Frosty started his tenure as TTB's State Liaison back in 2003, when then-TTB Administrator Arthur Libertucci appointed Frosty to the newly established liaison position. For the past several years, Frosty has worked under Susan Evans, Executive Liaison for Industry and State Matters, a situation in which a great collaborative relationship and friendship has thrived.

"Frosty is the consummate liaison," Susan said. "He is an expert at creating and sustaining great relationships and has been a wonderful ambassador for TTB particularly with the State ABCs. He is a dedicated and tireless communicator and liaison."

Frosty's positive attitude, along with his experience, has helped shape his career. "Liaising is not a division within TTB," Frosty stated. "It's an attitude we foster and encourage both within and without the walls of TTB."

And Frosty's wit isn't confined to his newsletter greetings. This cowboy has a well-known sense of humor. Long-time friend and colleague Tom Crone, Assistant Administrator, Field Operations, quoted Frosty as saying, "I have never been the brightest bulb in the chandelier of life."

"Typical self-deprecating comment, but so 'Frosty,'" Tom added "I will surely miss him."

Marty Weber, Executive Assistant, Office of the Administrator, who also considers Frosty a friend (and one of her favorite characters!), recently noted, "Frosty has an expression that he uses to sign off on his emails: "That's all from TTB Headquarters West, beautiful downtown Buzzard's Breath, Nebraska." She said she'd definitely miss him and his funny sayings.

Frosty's legacy with TTB will likely be the TTB Newsletter and the Tobacco News. He started these newsletters because of his own experience as a state regulator who, while interested in what was going on at other agencies, did not have time to visit all the different websites for news updates. He wanted to use the newsletters to push information to State ABC personnel (and any others interested), so they could stay informed about what was going on at TTB, and know who to contact if they had TTB-related questions.

He started with an email distribution list of about 75 people he already knew. The newsletters grew in popularity very quickly, though, and today the TTB Newsletter has more than 14,000 subscribers, and is one of TTB's primary ways of communicating with stakeholders all over the world!

Cat Lambson, Writer-Editor, Knowledge Management Staff, is the TTB Web Team member who has worked with Frosty weekly as editor of the TTB Newsletter. She joked that she, too, has heard her share of what she calls "Frostyisms" over the years. "He recently sent me an updated version of the newsletter," she related, "and wrote 'It's all gussied up and shinier than a ten-penny nail!' Frosty cracks me up on a regular basis."

In his earlier career, Frosty served as the Director of Personnel for the State of Nebraska from 1983 to 1985, after which he became the Executive Director of the Nebraska Liquor Control Commission, until December 2003. In January of that year Frosty also became the first Executive Director of the National Conference of State Liquor Administrators.

Frosty received his Bachelor of Science degree in Business Administration from the University of Nebraska and currently lives in Lincoln, Nebraska with his wife and two daughters. In his spare time, Frosty is a talented painter, working in acrylic and colored pencil (one of his very favorite mediums and vastly underrated) which allows him to draw and color at the same time. Frosty says he will continue this creative work in his soon-to-be free time.

Farewell, Frosty, we will miss you and all of your colorful witticism and infinite optimism. We wish you a gratifying and fruitful retirement, but we'll be listening for those jangling spurs once again in the near future.

If you would like to send Frosty your best wishes for his retirement, you can send them to him via email (StateLiaison@ttb.gov).

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حفلة البطاطس في ماكدونالدز + تسلق أطول مصعد في العالم بدون وسائل حماية .. والمزيد

الملخص اليومي
2013-5-22

حصيلة المواضيع المنشورة ليوم الإربعاء الموافق 22 مايو 2013
للاشتراك في الملخص اليومي اضغط هنا، ولإلغاء الاشتراك في الملخص اليومي اضغط هنا
كما يمنكم الاشتراك في النشرة الأسبوعية والتي تحتوي على أبرز المواضيع المميزة المنشورة خلال الأسبوع بالضغط هنا

إعلان

بحيرة الميثان المتفجر (12 صورة)

صياد محترف: شاهد كيف قام طائر الرفراف بإمساك بـ 50 سمك و ضفدع في يوم واحد (6 صور)

قالب كيك الألعاب القديمة (7 صور)

صاحي 206 : واسطة وزير

الثامنة يجمع محمود بأمه بعد فراق 25 سنة

شاهد إعصار أوكلاهوما المدمر

هل شاهدت هذا المنظر من قبل ؟ انطلاق صاروخ

ماكدونالد.. حفلة البطاطس (5 صور)

شاهد واحدة من أفخم محطات المترو في العالم : محطة مترو الملك عبدالله في مدينة الرياض (6 صور)

رجل يصيد طائر بيد واحدة فقط !

سيارات: شاهد مراحل تطور سيارات لامبورغيني (10 صور)

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IRS Newswire

May 23, 2013

News Essentials

The Newsroom Topics

IRS Resources

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Issue Number: IR-2013-54

Inside This Issue

IRS Reminds Those with Foreign Assets of U.S. Tax Obligations

WASHINGTON – The Internal Revenue Service reminds U.S. citizens and resident aliens, including those with dual citizenship who have lived or worked abroad during all or part of 2012, that they may have a U.S. tax liability and a filing requirement in 2013.

The filing deadline is Monday, June 17, 2013, for U.S. citizens and resident aliens living overseas, or serving in the military outside the U.S. on the regular due date of their tax return. Eligible taxpayers get two additional days because the normal June 15 extended due date falls on Saturday this year. To use this automatic two-month extension, taxpayers must attach a statement to their return explaining which of these two situations applies. See U.S. Citizens and Resident Aliens Abroad for additional information additional information on extensions of time to file.

Nonresident aliens who received income from U.S. sources in 2012 also must determine whether they have a U.S. tax obligation. The filing deadline for nonresident aliens can be April 15 or June 17 depending on sources of income. See Taxation of Nonresident Aliens on IRS.gov.

Federal law requires U.S. citizens and resident aliens to report any worldwide income, including income from foreign trusts and foreign bank and securities accounts. In most cases, affected taxpayers need to fill out and attach Schedule B to their tax return. Certain taxpayers may also have to fill out and attach to their return Form 8938, Statement of Foreign Financial Assets.

Part III of Schedule B asks about the existence of foreign accounts, such as bank and securities accounts, and usually requires U.S. citizens to report the country in which each account is located.

Generally, U.S. citizens, resident aliens and certain nonresident aliens must report specified foreign financial assets on Form 8938 if the aggregate value of those assets exceeds certain thresholds. Instructions for Form 8938 explain the thresholds for reporting, what constitutes a specified foreign financial asset, how to determine the total value of relevant assets, what assets are exempted and what information must be provided.

Separately, taxpayers with foreign accounts whose aggregate value exceeded $10,000 at any time during 2012 must file Treasury Department Form TD F 90-22.1. This is not a tax form and is due to the Treasury Department by June 30, 2013. For details, see Publication 4261: Do You Have a Foreign Financial Account? Though this form can be filed on paper, Treasury encourages taxpayers to file it electronically.

Taxpayers abroad can now use IRS Free File to prepare and electronically file their returns for free. This means both U.S. citizens and resident aliens living abroad with adjusted gross incomes (AGI) of $57,000 or less can use brand-name software to prepare their returns and then e-file them for free.

Taxpayers with an AGI greater than $57,000 who don’t qualify for Free File can still choose the accuracy, speed and convenience of electronic filing. Check out the e-file link on IRS.gov for details on using the Free File Fillable Forms or e-file by purchasing commercial software.

A limited number of companies provide software that can accommodate foreign addresses. To determine which will work best, get help choosing a software provider. Both e-file and Free File are available until Oct. 15, 2013, for anyone filing a 2012 return.

Any U.S. taxpayer here or abroad with tax questions can use the online IRS Tax Map to get answers. An International Tax Topic Index page was added recently. The IRS Tax Map assembles or groups IRS forms, publications and web pages by subject and provides users with a single entry point to find tax information.

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IRS Newswire

May 23, 2013

News Essentials

The Newsroom Topics

IRS Resources

Issue Number: IR-2013-55

Inside This Issue

Interest Rates Remain the Same for the Third Quarter of 2013

WASHINGTON – The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning July 1, 2013, as in the prior quarter. The rates will be:

three (3) percent for overpayments [two (2) percent in the case of a corporation];
three (3) percent for underpayments;
five (5) percent for large corporate underpayments; and
one-half (0.5) percent for the portion of a corporate overpayment exceeding $10,000.

Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.

Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.

The interest rates announced today are computed from the federal short-term rate determined during April 2013 to take effect May 1, 2013, based on daily compounding.

Revenue Ruling 2013-10, announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2013-26, dated June 24, 2013.

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IRS GuideWire

May 23, 2013

News Essentials

IRS Resources