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    Tax Law Changes for 2022 Tax Returns

  • Federal income tax filing deadline

    For tax year 2022, the IRS's deadline to file your taxes is April 18th, 2023.

    The due date is April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia — even if you don’t live in the District of Columbia.

    If you file your tax return early and owe the IRS money, you will still have to send your payment in to the IRS by this date to avoid any penalties.

  • Qualifying widow(er) receives a new name

    The filing status qualifying widow(er) is now called qualifying surviving spouse. The rules for the filing status have not changed. The same rules that applied for qualifying widow(er) apply to qualifying surviving spouse.

  • Delayed refunds for returns claiming certain credits

    The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), was enacted on December 18, 2015. The PATH Act contains several changes to the tax law that affect individuals, families, businesses and help safeguard against tax fraud.

    The PATH Act mandates that the IRS not issue a refund on tax returns claiming the Earned Income Tax Credit or Additional Child Tax Credit until Feb. 15. The additional time helps the IRS stop fraudulent refunds from being issued to identity thieves and fraudulent claims with fabricated wages and withholdings.

    This applies to the entire refund, not just the portion associated with these credits.

  • Standard deductions

    For 2022, the new law sets the standard deduction at:

    • $25,900 for married individuals filing joint returns and surviving spouses
    • $19,400 for heads of households, and
    • $12,950 for single taxpayers as well as married individuals filing separately.
  • Earned Income Credit

    The earned income credit applies to working taxpayers that have earned income below certain thresholds. The qualification threshold depends on the number of persons in each family. The thresholds in 2022 to qualify for this credit include:

    • No Children:  earnings must be less than $16,480 or $22,610 if married filing jointly.
    • One Child:  earnings must be less than $43,492 or $49,622 if married filing jointly.
    • Two Children:  earnings must be less than $49,399 or $55,529 if married filing jointly.
    • Three or More Children:  earnings must be less than $53,057 or $59,187 if married filing jointly.

    The tax credits themselves have also increased in 2022, with the maximum credits that can be received as indicated below:

    • No Children:  $560
    • One Child:  $3,733
    • Two Children:  $6,164
    • Three or More Children:  $6,935
  • American Rescue Plan Act of 2021 (ARP) changes not renewed for 2022.
    • Child and Dependent Care Credit — The changes to the credit for child and dependent care expenses implemented by the American Rescue Plan Act of 2021 (ARP), were not extended. For 2022, the credit is no longer refundable. The dollar limit on qualifying expenses is $3,000 for one qualifying person and $6,000 for two or more qualifying persons. The maximum credit amount allowed is 35% of your employment-related expenses.
    • Child Tax Credit and Additional Child Tax Credit — Man changes to the child tax credit (CTC) implemented by ARP were not extended. For 2022,
      • the initial credit amount of the CTC is $2,000 for each qualifying child.
      • The amount of CTC that can be claimed as a refundable credit is limited as it was in 2020 except the maximum additional child tax credit (ACTC) mount has increased to $1,500 for each qualifying child.
      • A child must be under the age of 17 at the end of 2022 to be a qualifying child.
    • Earned Income Credit (EIC) — The enchancements for taxpayers without a qualifying child that applied for 2021 don't apply for 2022. This means, to claim the EIC without a qualifying child in 2022 you must be at least age 25 but under age 65 at the end of 2022. If you are married and filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2022. It doesn't matter which spouse mets the age requirement, as long as one of the spouses does.
  • Teacher & Educator Expenses

    For the 2022 tax year, teachers and other educators who spent their own money on classroom supplies can now deduct up to $300 (up from $250). Married couples filing joint returns who are both eligible educators can each deduct $300 for a maximum amount of $600.

    "Eligible educators" include teachers of kindergarten through 12th grade, instructors, counselors, principals or aides in school for at least 900 hours during a school year. Parents homeschooling are not eligible to take the deduction.

  • Alternative Minimum Tax

    The Alternative Minimum Tax (AMT) exemption in 2022 is $75,900 for individual filers ($118,100, for married couples filing jointly).

  • Mileage deduction rates
    Category Rate
    Business Miles (January to June 2022) 58.5 cents per mile
    Business Miles (July to December 2022) 62.5 cents per mile
    Charitable Services 14 cents per mile
    Medical Travel (January to June 2022) 18 cents per mile
    Medical Travel (July to December 2022) 22 cents per mile

    Health Insurance

  • Health Insurance Premium Tax Credit

    If individuals or families purchase health insurance through the Health Insurance Marketplace, they may qualify for the new Health Insurance Premium Tax Credit. To qualify for the credit, your household income must fall between 100% and 400% of the federal poverty line, you may not be claimed as a dependent on any other taxpayer's return, and (if married), you must file jointly. In the case of spousal abuse or abandonment, this requirement may be waived.

  • What is the Health Insurance Marketplace?
  • What are forms 1095-B, 1095-C & 1095-A?