https://tprofessional.seesaa.net/ 米国の税金のことを主にピックアップしています。 ja http://blogs.law.harvard.edu/tech/rss 米国の税金のことを主にピックアップしています。 米国、米国税理士、納税者番号、ITIN、米国税務、海外進出、EIN、Form W-8BEN 、米納税者番号、Individual Taxpayer Identification Number、Acceptance Agent、米国進出、海外進出サポート　Office T.Professional オフィス　ティー・プロフェッショナル、翻訳、米内国歳入庁、内国歳入庁、IRS、 Internal Revenue Service、 米国の税金　 Tom no https://tprofessional.seesaa.net/article/520576989.html Sat, 02 May 2026 07:00:00 +0900 Taxpayers who discover an error after filing a federal tax return may need to file an amended return. There are some instances where an amended return isn’t required such as when the IRS corrects errors during processing or requests missing.. IRS Tax Tip 2026-35, April 28, 2026 ]]> Taxpayers who discover an error after filing a federal tax return may need to file an amended return. There are some instances where an amended return isn’t required such as when the IRS corrects errors during processing or requests missing forms or schedules separately.

Reasons to file an amended return

If there are changes to key items on the original return, including:

•Filing status
•Income
•Deductions
•Credits
•Dependents
•Tax liability

Time limits

To claim a refund, an amended return must generally be filed within:

•Three years from the date the original return was filed, or
•Two years from the date the tax was paid, whichever is later

If the original return was filed early, the three-year period begins from the April tax deadline. Special rules apply when there are net operating losses, foreign tax credits, bad debts or other issues. Additionally, taxpayers in disaster relief situations, combat zone service, have bad debts, foreign tax credits, or loss or credit carrybacks, may have more time to file an amended return.

How to file an amended return

Taxpayers must file Form 1040-X, Amended U.S. Individual Income Tax Return. When filing, they should:

•Submit a corrected Form 1040, 1040-SR, or 1040-NR for the applicable tax year
•Attach any supporting documents and updated forms or schedules

Refunds and payments

For tax years 2021 and later, taxpayers may request direct deposit of refunds when filing electronically. If additional tax is owed, payment should be submitted with the amended return. The amended return replaces the original return, and the IRS will calculate any applicable penalties or interest if filed after the due date.

Status of amended return

Taxpayers can check the status of an amended return approximately three weeks after it’s submitted. It generally takes 8 to 12 weeks for it to be processed. However, in some cases, processing could take up to 16 weeks.

State tax considerations

Changes to a federal return may affect a taxpayer’s state tax liability. Taxpayers should contact their state tax agency for guidance and should not attach state returns to the federal amended return.

(Source of quote)
IRS Tax Tip 2026-35, April 28, 2026

]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/520576989 https://tprofessional.seesaa.net/article/520414339.html Sat, 11 Apr 2026 07:00:00 +0900 You may request up to an additional 6 months to file your U.S. individual income tax return. There are three ways to request an automatic extension of time to file your return. You must request the extension of time to file by the due date .. Topic no. 304, Extensions of time to file your tax return ]]> You may request up to an additional 6 months to file your U.S. individual income tax return. There are three ways to request an automatic extension of time to file your return. You must request the extension of time to file by the due date of your return to avoid the penalty for filing late. An extension of time to file is not an extension of time to pay. You may file your request for an extension in any one of three ways listed below:

1.Pay all or part of your estimated income tax due and indicate that the payment is for an extension of time to file your return.

2.File Form 4868.

If you file the Form 4868 electronically, be sure to have a copy of your prior year's return; you'll be asked to provide your prior year's adjusted gross income (AGI) amount for verification purposes. Once you file, you'll receive an electronic acknowledgement that the IRS has accepted your filing. Keep this for your records.

Out of the country – You're allowed two extra months (generally until June 15) to file your return and pay any tax due without requesting an extension if you're a U.S. citizen or resident alien, and on the due date of your return you're either:

1.Living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside of the United States and Puerto Rico, or
2.In military or naval service on duty outside of the United States and Puerto Rico.

For additional information, refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad. If you use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations qualify you for the extension. You'll still have to pay interest on any tax not paid by the unextended due date of your return. You can also receive an additional 4-month extension of time to file (or, a total of six months) if you file Form 4868 and check the box on line 8 to indicate that you need an additional 4 months to file your return. The additional 4-month period is not an extension of time to pay.

(Source of quote)
Topic no. 304, Extensions of time to file your tax return



]]> 起業 Tom blog:https://blog.seesaa.jp,tprofessional/520414339 https://tprofessional.seesaa.net/article/520152507.html Sun, 08 Mar 2026 16:45:17 +0900 Mistakes and errors can happen, but most are easily avoidable when it comes to filing federal income tax returns. Taxpayers are encouraged to review their entire return before filing to make sure it is correct and complete. This is the case.. Tax Tip 2026-13, Feb.17, 2026 ]]> Mistakes and errors can happen, but most are easily avoidable when it comes to filing federal income tax returns. Taxpayers are encouraged to review their entire return before filing to make sure it is correct and complete. This is the case even if someone else prepared it, because ultimately, it’s the taxpayer’s responsibility to ensure the information on the return is accurate.

Here are just a few common errors that can be avoided:

•Incorrect filing status: Be sure to select only one filing status and make sure it is the correct one.

•Inaccurate information: Taxpayers should carefully when entering any wages, dividends, bank interest and other income they receive to make sure they report the correct amounts.

•Misspelled names or missing social security numbers: All names and taxpayer identification numbers must be provided for everyone listed on the return. Social security numbers and names should be entered exactly as they appear on each person’s Social Security card. If there have been any name changes, be sure to contact the Social Security Administration at SSA.gov or call them at 800-772-1213.

•Credits and deductions: There are several new deductions and changes to certain credits for 2026. Taxpayers should make sure any deductions and credits are calculated correctly, and necessary documentation is provided.

•Unsigned return: An unsigned return is considered invalid. If it’s a joint return, both must sign and date.

•Incorrect bank account information: Taxpayers who are owed a refund should choose direct deposit. This is the fastest way for them to get their money. However, taxpayers need to make sure they use the correct routing and account numbers on their tax return.

(Source of quote)
Tax Tip 2026-13, Feb.17, 2026

]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/520152507 https://tprofessional.seesaa.net/article/519919747.html Sat, 07 Feb 2026 15:08:55 +0900 A tax credit reduces the amount a person owes in income taxes dollar-for-dollar. Some tax credits are even refundable, meaning if a person's tax bill is less than the amount of a refundable credit, they can get the difference back in their .. IRS Tax Tip 2026-10, Feb. 5, 2026 ]]> A tax credit reduces the amount a person owes in income taxes dollar-for-dollar. Some tax credits are even refundable, meaning if a person's tax bill is less than the amount of a refundable credit, they can get the difference back in their refund.

Here’s a quick overview of some of the more common credits:

Tax credits

•Child Tax Credit helps families with qualifying children. For 2025, the amount is up to $2,200 per qualifying child.
•Child and Dependent Care Credit can reduce federal income tax by claiming the credit for child and or dependent care expenses while the person worked or was looking for work.
•Saver’s Credit may be available if a taxpayer made eligible contributions to their IRA or employer-sponsored retirement plan. The maximum credit is $1,000 ($2,000 if married filing jointly).

Refundable tax credits

•Earned Income Tax Credit helps low to moderate-income workers and families get a tax break. The amount of the credit may vary based on income, family size and filing status.
•Premium Tax Credit is available to taxpayers who buy their health insurance through the Health Insurance Marketplace and meet other criteria. It’s a refundable credit based on the taxpayer’s income and the cost of their healthcare plan.
•Fuel Tax Credit may be claimed if fuel was purchased for use for off-highway business and farming purposes.

Partially refundable tax credits

•Additional Child Tax Credit is a refundable portion of the CTC. For 2025, up to $1,700 per qualifying child may be refundable.
•Adoption Tax Credit is available to taxpayers who finalized an adoption in 2025 or started the adoption process before 2025. The maximum amount, for 2025, is $17,280 per eligible child. The refundable amount is up to $5,000 per qualifying child. However, any nonrefundable amount carried forward can’t be used to calculate a refundable portion for future tax years.
•American Opportunity Tax Credit helps offset qualifying education expenses for an eligible college student. The amount is up to $2,500 per year and up to $1,000 is refundable.

(Source of quote)
IRS Tax Tip 2026-10, Feb. 5, 2026


]]> 起業 Tom blog:https://blog.seesaa.jp,tprofessional/519919747 https://tprofessional.seesaa.net/article/519706278.html Sun, 11 Jan 2026 14:37:52 +0900 Federal Reserve Bank (FRB)より米国時間1 月5日に発表がありました外国為替レート（Foreign Exchange Rates）をご案内させて頂きます。連邦税、州税申告書類で使用する換算レートにつきましては、1米国㌦=149.57円で計算させて頂きます。FRB以外にも以下のサイトにて案内されている組織により発表された換算レートも使用可能です。 Foreign Currency and Currency Exchange Ratesまた、FBAR（米国.. FRB以外にも以下のサイトにて案内されている組織により発表された換算レートも使用可能です。 Foreign Currency and Currency Exchange Rates また、FBAR（米国外の預貯金の報告）、FATCA（米国外の金融資産の申告）で使用する換算レートにつきましては、１米国㌦=156.61円で計算させて頂きます。 ]]> Federal Reserve Bank (FRB)より米国時間1 月5日に発表がありました外国為替レート（Foreign Exchange Rates）をご案内させて頂きます。

連邦税、州税申告書類で使用する換算レートにつきましては、1米国㌦=149.57円で計算させて頂きます。



FRB以外にも以下のサイトにて案内されている組織により発表された換算レートも使用可能です。

Foreign Currency and Currency Exchange Rates

また、FBAR（米国外の預貯金の報告）、FATCA（米国外の金融資産の申告）で使用する換算レートにつきましては、１米国㌦=156.61円で計算させて頂きます。


]]> 業務連絡 Tom blog:https://blog.seesaa.jp,tprofessional/519706278 https://tprofessional.seesaa.net/article/519676744.html Wed, 07 Jan 2026 15:38:16 +0900 Federal Reserve Bank (FRB)より1月５日に発表がありました外国為替レート（Foreign Exchange Rates）をご案内させて頂きます。連邦税、州税申告書類で使用する換算レートは、1米国㌦=149.57円となります。Federal Reserve Bank (FRB) announced the exchange rate on January 5, converted from Japanese yen to U.S. dollar at 1.. ]]> Federal Reserve Bank (FRB)より1月５日に発表がありました外国為替レート（Foreign Exchange Rates）をご案内させて頂きます。

連邦税、州税申告書類で使用する換算レートは、1米国㌦=149.57円となります。

Federal Reserve Bank (FRB) announced the exchange rate on January 5, converted from Japanese yen to U.S. dollar at 149.57 yen per U.S. dollar.

]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/519676744 https://tprofessional.seesaa.net/article/519590693.html Thu, 01 Jan 2026 07:00:00 +0900 新年あけましておめでとうございます。皆様には健やかに新春を迎えられたこととお慶び申し上げます。旧年中はひとかたならぬご厚情をいただきありがとうございます。本年も変わらぬお引き立ての程よろしくお願い申し上げます。皆様のご健勝とご発展をお祈り申し上げます。---------------------------------------------------------------------New Year's Greetings Happy New Year. I would .. --------------------------------------------------------------------- New Year's Greetings Happy New Year. I would like to congratulate you on the healthy new year. Thank you very much for your kindness during last year and for your continued support this year. I wish you good health and development. ]]> 新年あけましておめでとうございます。
皆様には健やかに新春を迎えられたこととお慶び申し上げます。
旧年中はひとかたならぬご厚情をいただきありがとうございます。
本年も変わらぬお引き立ての程よろしくお願い申し上げます。
皆様のご健勝とご発展をお祈り申し上げます。



---------------------------------------------------------------------

New Year's Greetings
Happy New Year. I would like to congratulate you on the healthy new year.
Thank you very much for your kindness during last year and for your continued support this year. I wish you good health and development.





]]> 起業 Tom blog:https://blog.seesaa.jp,tprofessional/519590693 https://tprofessional.seesaa.net/article/519401196.html Sat, 06 Dec 2025 07:00:00 +0900 No Tax on TipsUnder the One, Big, Beautiful Bill, workers may be eligible for new deductions for tax years 2025 through 2028 if they received qualified tips. For tipped workers, the maximum annual deduction is $25,000, which phases out for .. IR-2025-114, Nov. 21, 2025 ]]> No Tax on Tips

Under the One, Big, Beautiful Bill, workers may be eligible for new deductions for tax years 2025 through 2028 if they received qualified tips. For tipped workers, the maximum annual deduction is $25,000, which phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers).

It is estimated that there are about 6 million workers who report tipped wages.

No Tax on Overtime

For tax years 2025 through 2028, individuals who receive qualified overtime compensation may deduct the pay that exceeds their regular rate of pay (generally, the “half” portion of “time-and-a-half” compensation) that is required by the Fair Labor Standards Act and reported on a Form W-2, Form 1099, or other specified statement furnished to the individual.

•Maximum annual deduction is $12,500 ($25,000 for joint filers).
•Deduction phases out for taxpayers with modified adjusted gross income over $150,000 ($300,000 for joint filers).

The deduction is available for both itemizing and non-itemizing taxpayers.

(Source of quote)
IR-2025-114, Nov. 21, 2025

]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/519401196 https://tprofessional.seesaa.net/article/518774384.html Sat, 01 Nov 2025 07:00:00 +0900 •New deduction: Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000. This new deduction is in addition to the current additional standard deduction for seniors under existing law.. FS-2025-03, July 14, 2025 ]]> •New deduction: Effective for 2025 through 2028, individuals who are age 65 and older may claim an additional deduction of $6,000. This new deduction is in addition to the current additional standard deduction for seniors under existing law.

oThe $6,000 senior deduction is per eligible individual (i.e., $12,000 total for a married couple where both spouses qualify).
oDeduction phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).

•Qualifying taxpayers: To qualify for the additional deduction, a taxpayer must attain age 65 on or before the last day of the taxable year.

•Taxpayer eligibility: Deduction is available for both itemizing and non-itemizing taxpayers.

oTaxpayers must:
〓include the Social Security Number of the qualifying individual(s) on the return, and
〓file jointly if married, to claim the deduction.

(Source of quote)
FS-2025-03, July 14, 2025

]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/518774384 https://tprofessional.seesaa.net/article/518530729.html Sat, 11 Oct 2025 07:00:00 +0900 WASHINGTON — The Internal Revenue Service, working with the U.S. Department of the Treasury, today announced that paper tax refund checks for individual taxpayers will be phased out beginning on Sept. 30, 2025, as required by Executive Orde.. IR-2025-94, Sept. 23, 2025 ]]> WASHINGTON — The Internal Revenue Service, working with the U.S. Department of the Treasury, today announced that paper tax refund checks for individual taxpayers will be phased out beginning on Sept. 30, 2025, as required by Executive Order 14247, to the extent permitted by law. This marks the first step of the broader transition to electronic payments.

The IRS will publish detailed guidance for 2025 tax returns before the 2026 filing season begins. Until further notice, taxpayers should continue using existing forms and procedures, including those filing their 2024 returns on extension of a due date prior to Dec. 31, 2025.

What this means for individual taxpayers
•Filing stays the same: Taxpayers should continue to file their returns as they normally would, using one of the existing filing options.
•Refunds go digital: Most refunds will be delivered by direct deposit or other secure electronic methods.
•Help for those without access to bank accounts: Options such as prepaid debit cards, digital wallets or limited exceptions will be available.
•Act now: Taxpayers should make sure they know their banking information or consider opening a free or low-cost account.

Next steps
Executive Order 14247 also applies to payments made to the IRS. Taxpayers should continue to use existing payment options until further notice. Additional guidance and information for filing 2025 taxes will be issued prior to the 2026 filing season.

The IRS will share updated guidance on IRS.gov/modernpayments and through outreach efforts nationwide.

(Source of quote)
IR-2025-94, Sept. 23, 2025 ]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/518530729 https://tprofessional.seesaa.net/article/518111961.html Sat, 13 Sep 2025 07:00:00 +0900 The Internal Revenue Service announced that, as part of its phased implementation of the One, Big, Beautiful Bill Act, there will be no changes to certain information returns or withholding tables for Tax Year 2025 related to the new law.Ke.. One, Big, Beautiful Bill Act of 2025 Provisions. (Source of quote) IRS announces no changes to individual information returns or withholding tables for 2025 under the One, Big, Beautiful Bill Act ]]>

The Internal Revenue Service announced that, as part of its phased implementation of the One, Big, Beautiful Bill Act, there will be no changes to certain information returns or withholding tables for Tax Year 2025 related to the new law.

Key points for TY 2025 relating to OBBB provisions:

•Form W-2, existing Forms 1099, and Form 941 and other payroll return forms will remain unchanged for TY 2025.

•Federal income tax withholding tables will not be updated for these provisions for TY 2025.

•Employers and payroll providers should continue using current procedures for reporting and withholding.

These decisions are intended to avoid disruptions during the tax filing season and to give the IRS, business and tax professionals enough time to implement the changes effectively.

For more information visit,
One, Big, Beautiful Bill Act of 2025 Provisions.

(Source of quote)
IRS announces no changes to individual information returns or withholding tables for 2025 under the One, Big, Beautiful Bill Act

]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/518111961 https://tprofessional.seesaa.net/article/517213105.html Sat, 02 Aug 2025 08:00:00 +0900 Individual taxpayers who requested an extension to file their federal taxes have until Wednesday, Oct. 15, 2025, to complete and file their federal tax return. Those who already have the forms and information they need should file now – the.. IRS Tax Tip 2025-48, July 15, 2025 ]]> Individual taxpayers who requested an extension to file their federal taxes have until Wednesday, Oct. 15, 2025, to complete and file their federal tax return. Those who already have the forms and information they need should file now – there's no advantage to waiting until the deadline.

There are a few things extension filers should remember as they get ready to file.

File by the deadline

Extension filers should file by Wednesday, Oct. 15, 2025. Taxpayers should file electronically and choose direct deposit for their tax refund – it's the fastest and safest way to receive their money.

Payment options

Those who owe taxes and can't pay their balance in full should pay as much as they can to reduce interest and penalties for late payment. The IRS has options for people who can't pay their taxes, including applying for a payment plan on IRS.gov. Taxpayers can view payment options or check their account balance online.

(Source of quote)
IRS Tax Tip 2025-48, July 15, 2025

]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/517213105 https://tprofessional.seesaa.net/article/516733036.html Sat, 05 Jul 2025 07:00:00 +0900 Here are some simple things taxpayers can do throughout the year to make next filing season less stressful.Organize tax records. Create a system that keeps all important information together. Taxpayers can use a software program for electro.. IRS Tax Tip 2025-38, June 11, 2025 ]]> Here are some simple things taxpayers can do throughout the year to make next filing season less stressful.

Organize tax records. Create a system that keeps all important information together. Taxpayers can use a software program for electronic recordkeeping or store paper documents in clearly labeled folders. They should add tax records to their files as they receive them. Organized records will make tax return preparation easier and may help taxpayers discover overlooked deductions or credits.

Identify filing status. A taxpayer's filing status determines their filing requirements, standard deduction, eligibility for certain credits and the correct amount of tax they should pay. If more than one filing status applies to a taxpayer, they can get help choosing the best one for their tax situation with the IRS’s Interactive Tax Assistant, What is my filing status? Changes in family life — marriage, divorce, birth and death — may affect a person's tax situation, including their filing status and eligibility for certain tax credits and deductions.

Understand adjusted gross income (AGI). AGI and tax rate are important factors in figuring taxes. AGI is the taxpayer's income from all sources minus any adjustments. Generally, the higher a taxpayer's AGI, the higher their tax rate and the more tax they pay. Tax planning can include making changes during the year that lower a taxpayer's AGI.

Check withholding. Since federal taxes operate on a pay-as-you-go basis, taxpayers need to pay most of their tax as they earn income. Taxpayers should check that they're withholding enough from their pay to cover their taxes owed, especially if their personal or financial situations change during the year. To check withholding, taxpayers can use the IRS Withholding Estimator. If they want to change their tax withholding, taxpayers should provide their employer with an updated Form W-4.

Make address and name changes. Taxpayers should notify the United States Postal Service, employers and the IRS of any address change. To officially change a mailing address with the IRS, taxpayers must compete Form 8822, Change of Address, and mail it to the correct address for their area. For detailed instructions, see page 2 of the form. Report any name change to the Social Security Administration. Making these changes as soon as possible will help make filing their tax return easier.

Save for retirement. Saving for retirement can also lower a taxpayer's AGI. Certain contributions to a retirement plan at work and to a traditional IRA may also reduce taxable income.

(Source of quote)
IRS Tax Tip 2025-38, June 11, 2025 ]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/516733036 https://tprofessional.seesaa.net/article/515948900.html Sat, 07 Jun 2025 07:00:00 +0900 IRS sends notices and letters when it needs to ask a question about a taxpayer’s federal tax return, let them know about a change to their account or request a payment. Don’t panic if mail comes from the IRS – they’re here to help.When a ta.. IRS Tax Tip 2025-33, May 27, 2025 ]]> IRS sends notices and letters when it needs to ask a question about a taxpayer’s federal tax return, let them know about a change to their account or request a payment. Don’t panic if mail comes from the IRS – they’re here to help.

When a taxpayer receives mail from the IRS, they should:

Read the letter carefully. Most IRS letters and notices are about federal tax returns or tax accounts. Each notice deals with a specific issue and includes any steps the taxpayer needs to take. A notice may reference changes to a taxpayer's account, taxes owed, a payment request or a specific issue on a tax return. Taking prompt action could minimize additional interest and penalty charges.

Review the information. If a letter is about a changed or corrected tax return, the taxpayer should review the information and compare it with the original return. If the taxpayer agrees, they should make notes about the corrections on their personal copy of the tax return and keep it for their records. Typically, a taxpayer will need to act only if they don't agree with the information, if the IRS asked for more information or if they have a balance due.

Take any requested action, including making a payment. The IRS and authorized private debt collection agencies do send letters by mail. Taxpayers can also view digital copies of select IRS notices by logging into their IRS Online Account. The IRS offers several options to help taxpayers struggling to pay a tax bill.

Reply only if instructed to do so. Taxpayers don't need to reply to a notice unless specifically told to do so. There is usually no need to call the IRS. If a taxpayer does need to call the IRS, they should use the number in the upper right-hand corner of the notice and have a copy of their tax return and letter.

Let the IRS know of a disputed notice. If a taxpayer doesn't agree with the IRS, they should follow the instructions in the notice to dispute what the notice says. The taxpayer should include information and documents for the IRS to review when considering the dispute.

Keep the letter or notice for their records. Taxpayers should keep notices or letters they receive from the IRS. These include adjustment notices when the IRS takes action on a taxpayer's account. Taxpayers should keep records for three years from the date they filed the tax return.

(Source of quote)
IRS Tax Tip 2025-33, May 27, 2025
]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/515948900 https://tprofessional.seesaa.net/article/514817871.html Sat, 03 May 2025 19:42:10 +0900 Proper tax withholding now is key to avoiding surprises when taxpayers file next year. Making any needed adjustments early means taxpayers won’t have to make a big change later in the year to catch up.The IRS Tax Withholding Estimator is a .. IRS Tax Tip 2025-28 ]]> Proper tax withholding now is key to avoiding surprises when taxpayers file next year. Making any needed adjustments early means taxpayers won’t have to make a big change later in the year to catch up.

The IRS Tax Withholding Estimator is a free online tool that helps workers, independent contractors and retirees determine if they have the right amount of federal income tax withheld from their paychecks. Using it can prevent taxpayers from having an unexpectedly large tax bill or a substantial refund when they file in 2026.

How the IRS Tax Withholding Estimator helps taxpayers plan ahead

Taxes are pay-as-you-go, which means taxpayers need to pay their tax as they receive their income. They do this through withholding.

For employees, “withholding” refers to the federal income tax portion of each paycheck that an employer takes out for tax purposes. It can also mean the amount from earnings self-employed people and others voluntarily set aside to pay their estimated taxes.

Taxes are pay-as-you-go, which means taxpayers need to pay their tax as they receive their income. They do this through withholding.

After using the Tax Withholding Estimator, taxpayers can determine if they need to submit an updated Form W-4, Employee’s Withholding Certificate, to their employer or adjust the amount they voluntarily set aside for tax purposes.

By adjusting tax withholding, taxpayers can:

•Prevent owing money and potential penalties at tax time.

•Adjust withholdings to increase take-home pay instead of waiting for a refund.

Use the tool once a year

By using the estimator once a year, taxpayers can manage their estimates based on any personal life change, such as buying a home, changing jobs, having a child or changing their marital status.

For people who recently completed their 2024 tax return, the IRS advises using the IRS Tax Withholding Estimator to consider all income sources such as full-time wages, side jobs and any sale of services or commodities typically reported on Form 1099-K.

Required documents

For an effective tax withholding estimate, taxpayers will need certain documents including:

•All income statements, including those of their spouse if filing jointly

•Data from other sources of earnings

•Their most recent income tax return

Publication 505, Tax Withholding and Estimated Tax, provides instructions for taxpayers with complex tax situations that are difficult to solve through the IRS Tax Withholding Estimator. These cases may involve taxpayers responsible for the alternative minimum tax or other taxes and those with long-term capital gains or qualified dividends.

(Source of quote)
IRS Tax Tip 2025-28

]]> 税金 Tom blog:https://blog.seesaa.jp,tprofessional/514817871