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WASHINGTON — The Internal Revenue Service today issued the 2024 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes. Beginning on Jan. 1, 2024, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 67 cents per mile driven for business use, up 1.5 cents from 2023. 21 cents per mile driven for medical or moving purposes for qualified active-duty members of the Armed Forces, a decrease of 1 cent from 2023. 14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2023. https://www.irs.gov/newsroom/irs-issues-standard-mileage-rates-for-2024-mileage-rate-increases-to-67-cents-a-mile-up-1-point-5-cents-from-2023

No longer works there. Yes, we are looking into that and the whistle blower form as well. As far as I can tell, there are a number of other folks that could be affected by this.

Some of you responded to me in another post regarding a client making payments on known balance due to the IRS. The replies said to make the payments now to avoid any additional penalties and interest. I agree and this was generally very good advice. Nevertheless, each circumstance is different and sometimes may require a different approach. Background, client is young and has never filed any tax returns. Client worked for a company as an employee and was paid under the table to avoid payroll taxes; etc. This took place for 6 years. Client wants to pay the tax he would owe on the wages paid to him as cash payments. (Because this is a public forum, I'm leaving out details) My first step was to file form SS8 for a determination which is a slam dunk in my opinion. I have not ever met a waiter, server or whatever they maybe called, working in a restaurant that was or could be classified as a sub-contractor. Again, leaving out details. Anyway, the tax payments. For filing the tax returns, form 8919 is used and must include the firm's EIN to e-file. Did everything possible to obtain the EIN and could not get it so per the instructions the word UNKNOWN was inserted for the EIN. Thus, negating any possibility of e-filing. Client owes for 2019, 2020, & 2022. TY 2017 and 2018 were filed by mail with a very small refund that will be forfeited. However, the IRS still does not have record of the client existing. Because of this, no payments could be made using DirectPay, EFTPS or through the ID.Me account. The only solution is to include payment with the respective returns and mail it in. Scary but the only way. The penalties charged are already at the maximum 25% so no additional penalties should be assessed. The interest could be adjusted. But the argument of the post mark date as the filing date could apply here if needed. Most people who would end up in this situation would take the cash and run. I think this speaks volumes for this young person desiring to do the right thing regardless of the cost. When they first came to me for help, I could only tell them what they had to do by law. Kudos to this person.

A church would have to file 990-T if ubit was in play. That's at least ONE reason I have been keeping some members from pushing for leasing space to for profit entities. My church has been asked by a bank and other vendors occasionally for the determination letter. We do fall under the umbrella of the Presbyterian Church USA but do not have a separate exemption letter and it is really not worth going to the national office to try to get a copy. Fortunately it has not been an insurmountable problem as I can easily submit a sales tax exemption letter produced by the state and, if needed, a copy of our registration with the SOS office. Just a bit annoying to be even asked for a determination letter as a church and part of what many consider main line for over 150 years.

Kudos to this young person, indeed. I hope the IRS comes down hard on the employer, too. In this case, paper-filed returns with check payment(s) enclosed is indeed the only way to file.

Assuming that he no longer works for this company, the first thing I would have him do is file a Wage & Hour complaint with the Bureau of Labor.

I use Drake's Pay Per Return version which costs $355 this year and includes 10 Form 1040 returns.

This organization is an auxiliary. So maybe they were excepted. Only now - we're in a situation where an investment firm has held funds for years and years and in order to get that money, the investment firm wants proof of exemption. That's why we are on this road. So - I'm kinda not sure which direction to go. Also - don't ask me what I'm doing with all the quote things.

Have you tried the IRS TEO search? https://apps.irs.gov/app/eos/

I had one client (fired long ago!) who would promise and promise and promise. At the end, I was charging him quadruple my regular fee plus a late charge, and he was getting IRS late-filing penalties, and he never cared. I got sick of him and dumped him. If I wanted to nag people, I had teenagers at home (at the time).

I just got an email from eFileMyForms stating that 2023 forms are now available. At the least, you can go play, put in your vendors and their contractors. Until you save, put in cart, and check out, nothing happens. @JimTaxes