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We sent you this notice because we received a tax return from another taxpayer claiming a dependent or qualifying child with the same Social Security number as a dependent or qualifying child listed on your tax return. The last four digits of the Social Security number for each dependent or qualifying child we¡¯re concerned about is shown on the notice for your review.

Frequently asked questions about energy efficient home improvements and residential clean energy property credits ¨C Energy Efficient Home Improvement Credit - Qualifying expenditures and credit amount

This page describes how if you cannot reliably associate a payment with valid documentation, that you must apply certain presumption rules or you may be liable for tax, interest, and penalties.

Any claim for refund or credit may be reviewed by the IRS. If you claim a refund or credit on your federal tax return of more than $2 million ($5 million for a C corporation), the IRS must review the refund or credit and provide a report to the Joint Committee on Taxation (JCT).

IR-2022-71, March 29, 2022 ¡ª The IRS reminds taxpayers that if they¡¯re unable to file their tax return by this year¡¯s April 18 deadline, there¡¯s an easy, online option to get more time to complete their return.

IR-2021-252, December 20, 2021 ¡ª Victims of this month¡¯s tornadoes in parts of Illinois and Tennessee will have until May 16, 2022, to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today. This is the same relief already provided to storm victims in Kentucky.

This section outlines situations that require filing to particular IRS Service Centers and how to determine when to file.

For more information on the credit, see our questions and answers on what the credit is, who is eligible for it and how to report and claim it.

This page reviews how you must withhold 30% from the gross amount paid to a foreign payee unless you can reliably associate the payment with valid documentation.

To continue processing your tax return, we need you to verify your identity and your tax return.