The Internal Revenue Service announced that the nation\u2019s tax season will start on Monday,
\nJanuary 24, 2022, when the tax agency will begin accepting and processing 2021 tax year returns.<\/p>\n
The January 24 start date for individual tax return filers allows the IRS time to perform
\nprogramming and testing that is critical to ensuring IRS systems run smoothly. Updated
\nprogramming helps ensure that eligible people can claim the proper amount of the Child Tax
\nCredit after comparing their 2021 advance credits and claim any remaining stimulus money as a
\nRecovery Rebate Credit when they file their 2021 tax return.<\/p>\n
\u201cPlanning for the nation\u2019s filing season process is a massive undertaking, and IRS teams have been
\nworking non-stop these past several months to prepare,\u201d said IRS Commissioner Chuck Rettig.
\n\u201cThe pandemic continues to create challenges, but the IRS reminds people there are important
\nsteps they can take to help ensure their tax return and refund don\u2019t face processing delays. Filing
\nelectronically with direct deposit and avoiding a paper tax return is more important than ever this
\nyear. And we urge extra attention to those who received an Economic Impact Payment or an
\nadvance Child Tax Credit last year. People should make sure they report the correct amount on
\ntheir tax return to avoid delays.\u201d<\/p>\n
The IRS encourages everyone to have all the information they need in hand to make sure they file
\na complete and accurate return. Having an accurate tax return can avoid processing delays, refund
\ndelays and later IRS notices. This is especially important for people who received advance Child
\nTax Credit payments or Economic Impact Payments (American Rescue Plan stimulus payments) in
\n2021; they will need the amounts of these payments when preparing their tax return. The IRS is
\nmailing special letters to recipients, and they can also check amounts received on IRS.gov.<\/p>\n
Like last year, there will be individuals filing tax returns who, even though they are not required to
\nfile, need to file a 2021 return to claim a Recovery Rebate Credit to receive the tax credit from the
\n2021 stimulus payments or reconcile advance payments of the Child Tax Credit. People who don\u2019t
\nnormally file also could receive other credits.<\/p>\n
April 18 tax filing deadline for most
\nThe filing deadline to submit 2021 tax returns or an extension to file and pay tax owed is Monday,
\nApril 18, 2022, for most taxpayers. By law, Washington, D.C., holidays impact tax deadlines for
\neveryone in the same way federal holidays do. The due date is April 18, instead of April 15,<\/p>\n
because of the Emancipation Day holiday in the District of Columbia for everyone except taxpayers
\nwho live in Maine or Massachusetts. Taxpayers in Maine or Massachusetts have until April 19,
\n2022, to file their returns due to the Patriots\u2019 Day holiday in those states. Taxpayers requesting an
\nextension will have until Monday, October 17, 2022, to file.<\/p>\n
Awaiting processing of previous tax returns? People can still file 2021 returns
\nRettig noted that IRS employees continue to work hard on critical areas affected by the pandemic,
\nincluding processing of tax returns from last year and record levels of phone calls coming in.<\/p>\n
\u201cIn many areas, we are unable to deliver the amount of service and enforcement that our
\ntaxpayers and tax system deserves and needs. This is frustrating for taxpayers, for IRS employees
\nand for me,\u201d Rettig said. \u201cIRS employees want to do more, and we will continue in 2022 to do
\neverything possible with the resources available to us. And we will continue to look for ways to
\nimprove. We want to deliver as much as possible while also protecting the health and safety of our
\nemployees and taxpayers. Additional resources are essential to helping our employees do more in
\n2022 \u2013 and beyond.\u201d<\/p>\n
The IRS continues to reduce the inventory of prior-year individual tax returns that have not been
\nfully processed. As of December 3, 2021, the IRS has processed nearly 169 million tax returns. All
\npaper and electronic individual 2020 refund returns received prior to April 2021 have been
\nprocessed if the return had no errors or did not require further review.<\/p>\n
Taxpayers generally will not need to wait for their 2020 return to be fully processed to file their
\n2021 tax returns and can file when they are ready.<\/p>\n
Key information to help taxpayers
\nThe IRS encourages people to use online resources before calling. Last filing season, as a result of
\nCOVID-era tax changes and broader pandemic challenges, the IRS phone systems received more
\nthan 145 million calls from January 1 \u2013 May 17, more than four times more calls than in an average
\nyear. In addition to IRS.gov, the IRS has a variety of other free options available to help taxpayers,
\nranging from free assistance at Volunteer Income Tax Assistance and Tax Counseling for the
\nElderly locations across the country to the availability of the IRS Free File program.<\/p>\n
\u201cOur phone volumes continue to remain at record-setting levels,\u201d Rettig said. \u201cWe urge people to
\ncheck IRS.gov and establish an online account to help them access information more quickly. We
\nhave invested in developing new online capacities to make this a quick and easy way for taxpayers
\nto get the information they need.\u201d<\/p>\n
Last year\u2019s average tax refund was more than $2,800. More than 160 million individual tax returns
\nfor the 2021 tax year are expected to be filed, with the vast majority of those coming before the
\ntraditional April tax deadline.<\/p>\n
Overall, the IRS anticipates most taxpayers will receive their refund within 21 days of when they
\nfile electronically if they choose direct deposit and there are no issues with their tax return. The
\nIRS urges taxpayers and tax professionals to file electronically. To avoid delays in processing,
\npeople should avoid filing paper returns wherever possible.<\/p>\n
By law, the IRS cannot issue a refund involving the Earned Income Tax Credit or Additional Child
\nTax Credit before mid-February, though eligible people may file their returns beginning on January
\n24. The law provides this additional time to help the IRS stop fraudulent refunds from being
\nissued.<\/p>\n
Some returns, filed electronically or on paper, may need manual review, which delays the
\nprocessing, if our systems detect a possible error or missing information, or there is suspected
\nidentity theft or fraud. Some of these situations require us to correspond with taxpayers, but some
\ndo not. This work does require special handling by an IRS employee so, in these instances, it may
\ntake the IRS more than the normal 21 days to issue any related refund. In those cases where IRS is
\nable to correct the return without corresponding, the IRS will send an explanation to the taxpayer.<\/p>\n
File electronically and choose direct deposit
\nTo speed refunds, the IRS urges taxpayers to file electronically with direct deposit information as
\nsoon as they have everything they need to file an accurate return. If the return includes errors or is
\nincomplete, it may require further review that may slow the tax refund. Having all information
\navailable when preparing the 2021 tax return can reduce errors and avoid delays in processing.<\/p>\n
Most individual taxpayers file IRS Form 1040 or Form 1040-SR once they receive Forms W-2 and
\nother earnings information from their employers, issuers like state agencies and payers. The IRS
\nhas incorporated recent changes to the tax laws into the forms and instructions and shared the
\nupdates with its partners who develop the software used by individuals and tax professionals to
\nprepare and file their returns. Forms 1040 and 1040-SR and the associated instructions are
\navailable now on IRS.gov. For the latest IRS forms and instructions, visit the IRS website at
\nIRS.gov\/forms.<\/p>\n
Free File available January 14<\/p>\n
IRS Free File will open January 14 when participating providers will accept completed returns and
\nhold them until they can be filed electronically with the IRS. Many commercial tax preparation
\nsoftware companies and tax professionals will also be accepting and preparing tax returns before
\nJanuary 24 to submit the returns when the IRS systems open.<\/p>\n
The IRS strongly encourages people to file their tax returns electronically to minimize errors and
\nfor faster refunds \u2013 as well having all the information they need to file an accurate return to avoid
\ndelays. The IRS\u2019s Free File program allows taxpayers who made $73,000 or less in 2021 to file their
\ntaxes electronically for free using software provided by commercial tax filing companies. More
\ninformation will be available on Free File later this week.<\/p>\n
In addition to IRS Free File, the IRS\u2019s Volunteer Income Tax Assistance and Tax Counseling for the
\nElderly programs free basic tax return preparation to qualified individuals.<\/p>\n
Watch for IRS letters about advance Child Tax Credit payments and third Economic Impact
\nPayments
\nThe IRS started sending Letter 6419, 2021 advance Child Tax Credit, in late December 2021 and
\ncontinues to do so into January. The letter contains important information that can help ensure
\nthe return is accurate. People who received the advance CTC payments can also check the amount
\nof the payments they received by using the CTC Update Portal available on IRS.gov.<\/p>\n
Eligible taxpayers who received advance Child Tax Credit payments should file a 2021 tax return to
\nreceive the second half of the credit. Eligible taxpayers who did not receive advance Child Tax
\nCredit payments can claim the full credit by filing a tax return.<\/p>\n
The IRS will begin issuing Letter 6475, Your Third Economic Impact Payment, to individuals who
\nreceived a third payment in 2021 in late January. While most eligible people already received their
\nstimulus payments, this letter will help individuals determine if they are eligible to claim the
\nRecovery Rebate Credit for missing stimulus payments. If so, they must file a 2021 tax return to
\nclaim their remaining stimulus amount. People can also use IRS online account to view their
\nEconomic Impact Payment amounts.<\/p>\n
Both letters include important information that can help people file an accurate 2021 tax return. If
\nthe return includes errors or is incomplete, it may require further review while the IRS corrects the
\nerror, which may slow the tax refund. Using this information when preparing a tax return
\nelectronically can reduce errors and avoid delays in processing.<\/p>\n
The fastest way for eligible individuals to get their 2021 tax refund that will include their allowable
\nChild Tax Credit and Recovery Rebate Credit is by filing electronically and choosing direct deposit.<\/p>\n
Tips to make filing easier
\nTo avoid processing delays and speed refunds, the IRS urges people to follow these steps:<\/p>\n
Organize and gather 2021 tax records including Social Security numbers, Individual Taxpayer
\nIdentification Numbers, Adoption Taxpayer Identification Numbers, and this year\u2019s Identity
\nProtection Personal Identification Numbers valid for calendar year 2022.<\/p>\n
Check IRS.gov for the latest tax information, including the latest on reconciling advance payments
\nof the Child Tax Credit or claiming a Recovery Rebate Credit for missing stimulus payments. There
\nis no need to call.<\/p>\n
Set up or log in securely at IRS.gov\/account to access personal tax account information including
\nbalance, payments, and tax records including adjusted gross income.<\/p>\n
Make final estimated tax payments for 2021 by Tuesday, January 18, 2022, to help avoid a tax-
\ntime bill and possible penalties.<\/p>\n
Individuals can use a bank account, prepaid debit card or mobile app to use direct deposit and will
\nneed to provide routing and account numbers. Learn how to open an account at an FDIC-Insured
\nbank or through the National Credit Union Locator Tool.<\/p>\n
File a complete and accurate return electronically when ready and choose direct deposit for the
\nquickest refund.<\/p>\n
Key filing season dates
\nThere are several important dates taxpayers should keep in mind for this year\u2019s filing season:<\/p>\n
January 14: IRS Free File opens. Taxpayers can begin filing returns through IRS Free File partners;
\ntax returns will be transmitted to the IRS starting January 24. Tax software companies also are
\naccepting tax filings in advance.<\/p>\n
January 18: Due date for tax year 2021 fourth quarter estimated tax payment.
\nJanuary 24: IRS begins 2022 tax season. Individual 2021 tax returns begin being accepted and
\nprocessing begins
\nJanuary 28: Earned Income Tax Credit Awareness Day to raise awareness of valuable tax credits
\navailable to many people \u2013 including the option to use prior-year income to qualify.
\nApril 18: Due date to file 2021 tax return or request extension and pay tax owed due to
\nEmancipation Day holiday in Washington, D.C., even for those who live outside the area.
\nApril 19: Due date to file 2021 tax return or request extension and pay tax owed for those who live
\nin MA or ME due to Patriots\u2019 Day holiday
\nOctober 17: Due date to file for those requesting an extension on their 2021 tax returns
\nPlanning ahead
\nIt\u2019s never too early to get ready for the tax-filing season ahead. For more tips and resources, check
\nout the Get Ready page on IRS.gov.<\/p>\n