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  2. Offer in compromise - Wikipedia

    en.wikipedia.org/wiki/Offer_in_compromise

    The number of months over which disposable income must be calculated into the offer amount is based on the smaller of the number of months remaining until the collection statute expiration date for the tax debt or either 6 or 24 months, depending on the payment option for the OIC that the applicant is selecting.

  3. Sunset provision - Wikipedia

    en.wikipedia.org/wiki/Sunset_provision

    In public policy, a sunset provision or sunset clause is a measure within a statute, regulation, or other law that provides for the law to cease to be effective after a specified date, unless further legislative action is taken to extend it. Unlike most laws that remain in force indefinitely unless they are amended or repealed, sunset ...

  4. Taxes: IRS waives penalty for taxpayers with tax bills from ...

    www.aol.com/finance/taxes-irs-waives-penalty...

    The discharge of penalties for 2020 and 2021 back taxes ... The IRS announced penalty relief in December for taxpayers who had outstanding tax bills but were not sent automated collection reminder ...

  5. SECURE Act - Wikipedia

    en.wikipedia.org/wiki/SECURE_Act

    Under the SECURE Act, disbursements must be collected and taxed within 10 years of the original account holder's death. [8] This provision shortens the time period in which tax-advantaged accounts can grow and will increase the taxable income of beneficiaries during that ten-year period, generating tax revenue to fund the cost of the law. [3] [10]

  6. When Are Taxes Due for 2021? Tax Year Dates You Need To ... - AOL

    www.aol.com/finance/taxes-due-2021-tax-dates...

    If you are required to make estimated tax payments, your payment for the fourth quarter of tax year 2020 is due on this date. Submit with Form 1040-ES Voucher 4 or pay online. Jan. 31, 2021

  7. IRS to waive $1 billion in penalties for people and firms ...

    www.aol.com/news/irs-waive-1-billion-penalties...

    Taxpayers are eligible for automatic relief if they filed a Form 1040, 1041, 1120 series or Form 990-T tax return for years 2020 or 2021, owe less than $100,000 per year in back taxes, and ...

  8. American Taxpayer Relief Act of 2012 - Wikipedia

    en.wikipedia.org/wiki/American_Taxpayer_Relief...

    For the tax year 2013, some taxpayers experienced the first year-to-year income-tax rate increase since 1993, although the rate increase came about not as a result of the 2012 Act, but as a result of the expiration of the Bush tax cuts. The new rates for income, capital gains, estates, and the alternative minimum tax would be made permanent. [3 ...

  9. Taxes 2022: Here’s why April 15 isn’t tax day this year - AOL

    www.aol.com/finance/taxes-2022-why-april-15...

    The last year that tax day fell on April 15 was in 2019. Because of the pandemic, the 2020 federal tax deadline was extended to July 15 and last year, it was extended to May 17.

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