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IR-2022-213, December 6, 2022 ¡ª The Internal Revenue Service encouraged taxpayers to take important actions this month to help them file their 2022 federal tax returns.

Through October 2025 taxpayers may use email to communicate with the IRS when working with a specific IRS employee on an ongoing case. Taxpayers can respond securely to emails from these employees or initiate emails if they follow certain procedures to protect their personal information.

SC-2023-02, Sept. 1, 2023

A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)(3) tax-exempt organizations.

FL-2023-06, Aug. 30, 2023 ¡ª The IRS today announced tax relief for individuals and businesses affected by Idalia in parts of Florida. Taxpayers affected by the storm that began on Aug. 27. 2023, now have until Feb. 15, 2024, to file various individual and business tax returns and make tax payments.

Find information about the Health Insurance Marketplace where you can review health care coverage options and purchase insurance.?

NE-2024-12, May 9, 2024 ¡ª The IRS announced today tax relief for individuals and businesses in Nebraska that were affected by severe storms, straight-line winds, and tornadoes that began on April 25, 2024. These taxpayers now have until September 3, 2024, to file various federal individual and business tax returns and make tax payments.

OH-2024-01, May 16, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in Ohio that were affected by tornadoes that began on March 14, 2024. These taxpayers now have until September 3, 2024, to file various federal individual and business tax returns and make tax payments.

IA-2024-03, May 17, 2024 ¡ª The Internal Revenue Service announced today tax relief for individuals and businesses in Iowa that were affected by severe storms and tornadoes that occurred on April 26, 2024. These taxpayers now have until Oct. 15, 2024, to file various federal individual and business tax returns and make tax payments.

This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).