{"id":28623,"date":"2023-04-12T08:00:00","date_gmt":"2023-04-12T13:00:00","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=28623"},"modified":"2023-04-10T14:05:45","modified_gmt":"2023-04-10T19:05:45","slug":"irs-revises-form-8940-for-mandatory-e-file","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/","title":{"rendered":"IRS revises Form 8940 for mandatory e-file"},"content":{"rendered":"\n<p>As part of ongoing efforts to improve service for the tax-exempt community, the IRS issued the revised <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8940\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Form 8940<\/a>, <em>Request for Miscellaneous Determination<\/em>, and its instructions to allow electronic filing.<\/p>\n\n\n\n<p>Beginning April 3, 2023, the IRS made available the electronic version of Form 8940 that exempt organizations use to make miscellaneous determination requests online at <a href=\"https:\/\/www.pay.gov\/public\/home\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Pay.gov<\/a>. The IRS will provide a 90-day grace period, during which it will continue to accept paper versions of Form 8940 (Rev. 6-2011); however, after this grace period, the Form 8940 must be submitted electronically.<\/p>\n\n\n\n<p>In addition to the miscellaneous requests that were previously made using Form 8940, the following miscellaneous requests are now also made on Form 8940:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Government entities requesting voluntary termination of exempt status under section 501(c)(3) (previously a letter request).<\/li>\n\n\n\n<li>Canadian registered charities requesting inclusion in Tax Exempt Organization Search database (TEOS) of organizations eligible to receive tax-deductible charitable contributions (Pub. 78 data), or a determination on public charity classification (previously a letter request).<\/li>\n\n\n\n<li>Private foundations giving notice only of intent to terminate private foundation status under section 507(b)(1)(B) (previously provided on Form 8940 or by general correspondence).<\/li>\n<\/ul>\n\n\n\n<p>The required user fees (if any) vary depending on the type of miscellaneous request. For 2023, the user fees remain at the amounts set out in&nbsp;<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-23-12.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Revenue Procedure 2023-5<\/a>. Applicants must pay the fee through Pay.gov when submitting the form. Payment can be made directly from a bank account or by credit or debit card.<\/p>\n\n\n\n<p>Subscribe to&nbsp;<a href=\"https:\/\/www.irs.gov\/charities-non-profits\/exempt-organization-revenue-procedures\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Exempt Organizations Update<\/a>, a free IRS e-Newsletter, for form updates and other exempt organization news.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Get more info on Form 8940, Form 8940, Request for Miscellaneous Determination, and why the IRS revised it.<\/p>\n","protected":false},"author":104275893,"featured_media":28636,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[509474089],"tags":[7649],"intuit_collection":[],"intuit_series":[],"coauthors":[509474241],"class_list":["post-28623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-irs"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>IRS revises Form 8940 for mandatory e-file - Tax Pro Center | Intuit<\/title>\n<meta name=\"description\" content=\"Get more info on Form 8940, Form 8940, Request for Miscellaneous Determination, and why the IRS revised it.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS revises Form 8940 for mandatory e-file - Tax Pro Center | Intuit\" \/>\n<meta property=\"og:description\" content=\"Get more info on Form 8940, Form 8940, Request for Miscellaneous Determination, and why the IRS revised it.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-12T13:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/04\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1440\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Intuit Accountants Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Intuit Accountants Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/\"},\"author\":{\"name\":\"Intuit Accountants Team\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/d54bd3a9810fd7c290b5655f9c6b6fd6\"},\"headline\":\"IRS revises Form 8940 for mandatory e-file\",\"datePublished\":\"2023-04-12T13:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/\"},\"wordCount\":259,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg\",\"keywords\":[\"IRS News\"],\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/\",\"name\":\"IRS revises Form 8940 for mandatory e-file - Tax Pro Center | Intuit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg\",\"datePublished\":\"2023-04-12T13:00:00+00:00\",\"description\":\"Get more info on Form 8940, Form 8940, Request for Miscellaneous Determination, and why the IRS revised it.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/#primaryimage\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg\",\"contentUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg\",\"width\":1440,\"height\":600,\"caption\":\"Charity\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/irs-revises-form-8940-for-mandatory-e-file\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IRS revises Form 8940 for mandatory e-file\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"name\":\"Tax Pro Center | Intuit\",\"description\":\"Tax Pro Center\",\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\",\"name\":\"Tax Pro Center | Intuit\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"contentUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"width\":872,\"height\":160,\"caption\":\"Tax Pro Center | Intuit\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/IntuitAccountants\",\"https:\\\/\\\/x.com\\\/IntuitAccts\",\"https:\\\/\\\/www.instagram.com\\\/intuitaccountants\\\/?hl=en\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/intuit-accountants\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/d54bd3a9810fd7c290b5655f9c6b6fd6\",\"name\":\"Intuit Accountants Team\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g\",\"caption\":\"Intuit Accountants Team\"},\"description\":\"The Intuit\u00ae Accountants team provides ProConnect\u2122 Tax, Lacerte\u00ae Tax, ProSeries\u00ae Tax, and add-on software and services to enable workflow for its customers. Visit us online or follow us on X, Instagram, Facebook, and LinkedIn.\",\"sameAs\":[\"https:\\\/\\\/accountants.intuit.com\\\/\"],\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/author\\\/intuitproconnect\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"IRS revises Form 8940 for mandatory e-file - Tax Pro Center | Intuit","description":"Get more info on Form 8940, Form 8940, Request for Miscellaneous Determination, and why the IRS revised it.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/","og_locale":"en_US","og_type":"article","og_title":"IRS revises Form 8940 for mandatory e-file - Tax Pro Center | Intuit","og_description":"Get more info on Form 8940, Form 8940, Request for Miscellaneous Determination, and why the IRS revised it.","og_url":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/","og_site_name":"Tax Pro Center | Intuit","article_publisher":"https:\/\/www.facebook.com\/IntuitAccountants","article_published_time":"2023-04-12T13:00:00+00:00","og_image":[{"width":1440,"height":600,"url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/04\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg","type":"image\/jpeg"}],"author":"Intuit Accountants Team","twitter_card":"summary_large_image","twitter_creator":"@IntuitAccts","twitter_site":"@IntuitAccts","twitter_misc":{"Written by":"Intuit Accountants Team","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/#article","isPartOf":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/"},"author":{"name":"Intuit Accountants Team","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/d54bd3a9810fd7c290b5655f9c6b6fd6"},"headline":"IRS revises Form 8940 for mandatory e-file","datePublished":"2023-04-12T13:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/"},"wordCount":259,"commentCount":0,"publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"image":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/#primaryimage"},"thumbnailUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/04\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg","keywords":["IRS News"],"articleSection":["Tax Law and News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/","url":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/","name":"IRS revises Form 8940 for mandatory e-file - Tax Pro Center | Intuit","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website"},"primaryImageOfPage":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/#primaryimage"},"image":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/#primaryimage"},"thumbnailUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/04\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg","datePublished":"2023-04-12T13:00:00+00:00","description":"Get more info on Form 8940, Form 8940, Request for Miscellaneous Determination, and why the IRS revised it.","breadcrumb":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/#primaryimage","url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/04\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg","contentUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/04\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg","width":1440,"height":600,"caption":"Charity"},{"@type":"BreadcrumbList","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/irs-revises-form-8940-for-mandatory-e-file\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxprocenter.proconnect.intuit.com\/"},{"@type":"ListItem","position":2,"name":"IRS revises Form 8940 for mandatory e-file"}]},{"@type":"WebSite","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","name":"Tax Pro Center | Intuit","description":"Tax Pro Center","publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/accountants.intuit.com\/taxprocenter\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization","name":"Tax Pro Center | Intuit","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/","url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","contentUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","width":872,"height":160,"caption":"Tax Pro Center | Intuit"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IntuitAccountants","https:\/\/x.com\/IntuitAccts","https:\/\/www.instagram.com\/intuitaccountants\/?hl=en","https:\/\/www.linkedin.com\/company\/intuit-accountants\/"]},{"@type":"Person","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/d54bd3a9810fd7c290b5655f9c6b6fd6","name":"Intuit Accountants Team","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/42accbd81149ba2287c95109f2916a5bb4893637c7490abfd483d71031a287cc?s=96&d=identicon&r=g","caption":"Intuit Accountants Team"},"description":"The Intuit\u00ae Accountants team provides ProConnect\u2122 Tax, Lacerte\u00ae Tax, ProSeries\u00ae Tax, and add-on software and services to enable workflow for its customers. Visit us online or follow us on X, Instagram, Facebook, and LinkedIn.","sameAs":["https:\/\/accountants.intuit.com\/"],"url":"https:\/\/accountants.intuit.com\/taxprocenter\/author\/intuitproconnect\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2023\/04\/IRS-revises-Form-8940-for-mandatory-e-file-copy.jpg","jetpack_shortlink":"https:\/\/wp.me\/pazjGh-7rF","jetpack-related-posts":[{"id":14885,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/hobby-loss-law-changes-loss-of-miscellaneous-deduction\/","url_meta":{"origin":28623,"position":0},"title":"Hobby Loss Law Changes: Loss of Miscellaneous Deduction","author":"Stephen Wright, CPA","date":"February 7, 2019","format":false,"excerpt":"Find out how the Tax Cuts and Jobs Act affects hobby loss rules.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Accountant working remotely","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/03\/smallbizweek1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/03\/smallbizweek1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/03\/smallbizweek1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/03\/smallbizweek1.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":18233,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-updates-per-diem-guidance-for-business-travelers-and-their-employers\/","url_meta":{"origin":28623,"position":1},"title":"IRS Updates Per-Diem Guidance for Business Travelers and Their Employers","author":"Intuit Accountants Team","date":"December 5, 2019","format":false,"excerpt":"Get an update on the IRS' per-diem rule changes.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"congress","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/12\/congress-e1535554043897.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/12\/congress-e1535554043897.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/12\/congress-e1535554043897.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":8345,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/due-diligence-requirements-associated-with-form-1099-misc-and-form-w-9\/","url_meta":{"origin":28623,"position":2},"title":"Due Diligence Requirements Associated with Form 1099-MISC and Form W-9","author":"Mike D'Avolio, CPA, JD","date":"May 4, 2017","format":false,"excerpt":"It\u2019s always good to brush up on your awareness of the requirements for 1099s and W-9s. Here an overview for your review and to share with your clients. Form 1099-MISC (Miscellaneous Income) is required to be filed when your clients make payments of $600 or more for services performed for\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"IRS","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/05\/lion_02-e1508454995650.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/05\/lion_02-e1508454995650.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/05\/lion_02-e1508454995650.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/05\/lion_02-e1508454995650.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":59247,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-expands-business-tax-account-tool\/","url_meta":{"origin":28623,"position":3},"title":"IRS expands Business Tax Account tool","author":"Intuit Accountants Team","date":"February 28, 2025","format":false,"excerpt":"Find out more about how the IRS's Business Tax Account benefits your clients, including the ability to make e-payments, set up future payments, or cancel a payment.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"IRS expands Business Tax Account tool","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/02\/IRS-expands-Business-Tax-Account-tool-copy.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/02\/IRS-expands-Business-Tax-Account-tool-copy.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/02\/IRS-expands-Business-Tax-Account-tool-copy.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2025\/02\/IRS-expands-Business-Tax-Account-tool-copy.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":2062,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/irs-addresses-eligibility-for-premium-tax-credit-while-also-enrolled-in-medicaid-or-chip\/","url_meta":{"origin":28623,"position":4},"title":"IRS Addresses Eligibility for Premium Tax Credit While Also Enrolled in Medicaid or CHIP","author":"Mike D'Avolio, CPA, JD","date":"March 21, 2016","format":false,"excerpt":"The IRS recently posted an FAQ that clarifies eligibility for the Premium Tax Credit, under the Affordable Care Act, for individuals who may have also been inadvertently enrolled in both Medicaid coverage. Here is how the situation may arise: I enrolled in a qualified health plan with Advanced Premium Tax\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"tax planning","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/nexus-e1508453316133.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/nexus-e1508453316133.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/08\/nexus-e1508453316133.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":1560,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/id-theft-protection-services-provided-after-a-data-breach-are-not-taxable\/","url_meta":{"origin":28623,"position":5},"title":"ID Theft Protection Services Provided After a Data Breach Are Not Taxable","author":"Sally P. Schreiber, J.D., Journal of Accountancy","date":"August 3, 2015","format":false,"excerpt":"When victims of data breaches receive free identity protection services from an organization that suffered a data breach, the IRS will not assert that the value of those identity protection services is includible in the victim\u2019s gross income, the Service announced on Thursday (Announcement 2015-22). The announcement applies to anyone\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"identity theft and fraud","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/08\/identity-theft-fraud-e1535552551114.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/08\/identity-theft-fraud-e1535552551114.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/08\/identity-theft-fraud-e1535552551114.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/28623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/users\/104275893"}],"replies":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/comments?post=28623"}],"version-history":[{"count":9,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/28623\/revisions"}],"predecessor-version":[{"id":28654,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/28623\/revisions\/28654"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media\/28636"}],"wp:attachment":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media?parent=28623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/categories?post=28623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/tags?post=28623"},{"taxonomy":"intuit_collection","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_collection?post=28623"},{"taxonomy":"intuit_series","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_series?post=28623"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/coauthors?post=28623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}