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.
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.
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.
For 2022, the new law sets the standard deduction at:
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:
The tax credits themselves have also increased in 2022, with the maximum credits that can be received as indicated below:
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.
The Alternative Minimum Tax (AMT) exemption in 2022 is $75,900 for individual filers ($118,100, for married couples filing jointly).
|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|
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.
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