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Progress Update

Putting Taxpayers First

Fiscal Year

2022

Contents

P U T T I N G TA X PAY E R S F I R S T

Acting Commissioner’s Message

About the Internal Revenue Service

Strategic Plan Overview

Goal 1: Service

Provide quality and accessible services to enhance

the taxpayer experience.

Goal 2: Enforcement

Enforce the tax law fairly and efficiently to increase voluntary

compliance and narrow the tax gap.

Goal 3: People

Foster an inclusive, diverse and well-equipped workforce and

strengthen relationships with our external partners.

Goal 4: Transformation

Transform IRS operations to become more resilient, agile and

responsive to improve the taxpayer experience and narrow the tax gap.

Looking to the Future—

Fiscal Year 2023

Acting

Commissioner’s

Message

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

The IRS Progress Update for Fiscal Year

(FY) 2022 is designed to provide a

window into the important work that

agency employees have performed over

the past year to help taxpayers, ensure

fair enforcement of the tax laws and

maintain the integrity of the tax system.

The IRS’s activities each year reflect the

importance of the agency and our

workforce to our nation. Our workforce

collects approximately $4.9 trillion in

gross revenues and generates about 96

percent of the funding that supports the

federal government’s operations. The

hard work of our dedicated employees

makes it possible for the government to

perform its vital functions and be

effective on everything from education to

defense.

During FY 2022, we carried out our tax

administration work in the continuing

pandemic while also implementing

sweeping tax changes enacted by

Congress to help Americans affected by

COVID-19. Early in the fiscal year, we

completed delivery of the third round of

Economic Impact Payments, bringing

the total distributed by the IRS in three

rounds to more than $830 billion. We

also wrapped up disbursement of

advance monthly payments of the Child

Tax Credit. Eligible families received a

total of $93 billion in advance payments

between July and December of 2021.

The pandemic continued to create

challenges for the IRS during the 2022

tax filing season, but we continued to

remind people about important steps to

take to help them avoid delays for the

processing of their tax returns and

delivery of refunds. Along those lines, we

emphasized that filing electronically with

direct deposit was more important than

ever in 2022 – and that will be true again

in 2023.

service and processing of returns.

Actions the IRS took to address the

inventory included surge teams,

mandatory overtime, giving taxpayers

increased access to online self-service

tools, innovating to expedite case

closures and suspending various

notices.

We continued our efforts to enhance

service for all taxpayers, including

people in diverse and under-served

communities. We took important steps

to further improve the amount of

assistance we provide to taxpayers in

multiple languages, building upon our

efforts in 2021 to, for example, provide

Form 1040 in Spanish for the first time.

Among actions taken in FY 2022, we

completed conversion of 34 Spanish

notice inserts to Braille, text, audio and

large print, and also converted Form

1040 and its main schedules into

Spanish Braille, text and large print.

We’ve done the same for the 1040 NR,

1040 SR, W-4 and six IRS publications.

Our commitment to fairness and

maintaining a strong, visible, robust tax

enforcement presence to appropriately

support taxpayers who comply

voluntarily remains strong. During FY

2022, the IRS continued to develop and

utilize innovative approaches to

understand, detect and resolve potential

noncompliance to maintain taxpayer

confidence in the tax system. The

comprehensive, coordinated

enforcement strategy we’ve been

developing to address these concerns

has shown success. We have also seen

success in our investigations of criminal

activity related to COVID relief efforts,

including fraudulently obtained loans,

credits and payments meant for

American workers, families and small

businesses.

During FY 2022, another important

agency focus was working to reduce

paper correspondence inventory and

process paper tax returns from 2021 as

well as improve our response to an

unprecedented level of phone demand

– situations that were compounded by

the pandemic and related issues.

Taxpayer service remains the most

significant IRS priority, and we have

implemented many new strategies in an

effort to improve our overall level of

We also remain committed to finding

new ways to serve taxpayers and

improve the tax system. Our work to

transform the IRS and build a stronger,

more modern organization for the next

generation continued to move forward

during FY 2022, and we are confident

this journey will pay significant dividends

over time. Our new Taxpayer Experience

“We continued our efforts to enhance service for all taxpayers,

including people in diverse and under-served communities.”

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Office, established last year, has been

setting the strategic direction for

improving the taxpayer experience and

identifying opportunities to make

continuous improvements in real time for

taxpayers and tax professionals. These

efforts are being combined into work

underway now to plan the future of the

agency made possible by the historic

funding provided by the Inflation

Reduction Act of 2022.

The funding provided under the Inflation

Reduction Act is a momentous

development for the IRS, and a once-ina-generation opportunity for the IRS to

transform itself. These improvements are

critical to the future of our agency and

our nation, and the benefits will be

important for IRS employees, individual

taxpayers, businesses, exempt

organizations, the tax community and

many others. This is an opportunity to

reshape the IRS and turn it into the

organization that taxpayers deserve and

expect.

We believe the improvements we have

already made and more on the horizon

– both in 2023 and in the years beyond

with the Inflation Reduction Act – will

make a difference for the agency. These

efforts will produce abundant benefits

for taxpayers, the tax system and our

nation well into the future. As you will

see in these pages, IRS employees are

eager to help taxpayers and our great

nation – now and in the future.

– Acting Commissioner Doug O’Donnell

About the Internal Revenue Service

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

History

Core Values

The IRS is one of the oldest bureaus in

the United States Government. Article 1,

Section 8 of the Constitution gave the

federal government the power to “lay

and collect Taxes, Duties, Imposts and

Excises, to pay the Debts and provide

for the common Defense and general

Welfare of the United States…” In 1862,

President Lincoln and the Congress

established the Bureau of Internal

Revenue and the nation’s first income

tax. In 1953, the Bureau of Internal

Revenue’s name changed to the Internal

Revenue Service (IRS). Visit the IRS

History Timeline at www.irs.gov/

irs-history-timeline.

Honesty and Integrity

Mission

Provide America’s taxpayers top-quality

service by helping them understand and

meet their tax responsibilities and

enforce the law with integrity and

fairness to all.

Vision

The IRS will uphold the integrity of the

nation’s tax system and preserve the

public trust through the IRS’s talented

workforce, innovative technology and

collaborative partnerships.

Respect

Continuous Improvement

Inclusion

Openness and Collaboration

Personal Accountability

Organization

The IRS’s core operations include the

collection of individual and corporate

taxes, processing tax returns, taxpayer

assistance, enforcement of the tax laws

through examination and collection as

well as criminal investigation of tax

crimes. The wide IRS portfolio also

includes tax-exempt organizations,

tax-exempt bonds, multiple refundable

tax credits and other specialized

programs. Four business units, focused

on unique groups of taxpayers, support

IRS operations.

Business Unit Summary

Wage and Investment (W&I)

administers tax laws governing individual

wage earners. W&I annually processes

more than 155 million individual tax

returns and 50 million business returns,

including nearly 138 million electronically

filed returns. W&I processes 112 million

individual refunds totaling more than

$320.8 billion annually and answers

more than 50 million phone calls.

Small Business and Self-Employed

(SB/SE) serves small businesses and

self- employed individuals operating as

sole proprietorships, small corporations,

or flow- through entities. The division is

also responsible for estate, gift, fiduciary,

excise, most employment tax returns, as

well as the collection of all unpaid

federal tax accounts. SB/SE processes

about 27.6 million employment tax

returns, 874,000 excise tax return filers,

250,000 gift tax filers, and 36,000 estate

return filers.

Large Business and International

(LB&I) serves corporations, subchapter

S corporations, and partnerships with

assets greater than $10 million. LB&I

also serves U.S. citizens and residents

with offshore activities and nonresidents

with U.S. activities.

Tax Exempt and Government Entities

(TE/GE) serves customers across three

distinct taxpayer segments - Employee

Plans, Exempt Organizations, and

Government Entities.

P U T T I N G TA X PAY E R S F I R S T

COMMISSIONER

TAXPAYER EXPERIENCE

NATIONAL TAXPAYER

OFFICE

ADVOCATE

INDEPENDENT OFFICE OF

CHIEF COUNSEL

APPEALS

COMMUNICATIONS

EQUITY, DIVERSITY &

AND LIAISON

INCLUSION OFFICE

DEPUTY COMMISSIONER

OPERATIONS SUPPORT

SERVICES & ENFORCEMENT

ASSISTANT DEPUTY

COMMISSIONER

OPERATIONS SUPPORT

ASSISTANT DEPUTY

COMMISSIONER

SERVICES & ENFORCEMENT

ENTERPRISE

DIGITALIZATION & CASE

MANAGEMENT

RESEARCH, APPLIED

ANALYTICS & STATISTICS

CRIMINAL INVESTIGATION

WAGE & INVESTMENT

CHIEF INFORMATION

CHIEF HUMAN CAPITAL

RETURN PREPARER

LARGE BUSINESS &

OFFICER

OFFICE

INTERNATIONAL

OFFICE OF PROFESSIONAL

SMALL BUSINESS/

RESPONSIBILITY

SELF-EMPLOYED

FACILITIES MANAGEMENT &

SECURITY SERVICE

CHIEF RISK OFFICER

CHIEF FINANCIAL OFFICER

CHIEF PRIVACY OFFICER

CHIEF PROCUREMENT

OFFICER

ONLINE SERVICES

WHISTLEBLOWER OFFICE

TAX EXEMPT &

GOVERNMENT ENTITIES

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

How the IRS Serves the Country

The IRS collects more than $4.9 trillion in taxes annually and generates nearly all the funding that supports the

federal government’s operations. The IRS is one of the world’s largest tax administrators. Some key performance

achievements in FY 2022:

260M

FEDERAL TAX

RETURNS AND FORMS

PROCESSED

$4.9T $3,176* $72.4B

GROSS COLLECTION

AVERAGE

ENFORCEMENT

OF TAX

INDIVIDUAL REFUND

REVENUE COLLECTED

* Data from Jan. 1 – Oct. 28, 2022.

Commissioner Chuck Rettig

visited the Ogden Campus in

Utah to meet with employees.

Strategic Plan Overview

P U T T I N G TA X PAY E R S F I R S T

The IRS unveiled a new strategic plan during 2022. The IRS FY

2022-2026 Strategic Plan builds on progress made and outcomes

achieved over many years, while weaving together the IRS mission,

values and priorities. After performing a comprehensive currentstate assessment of the Service, we designed a plan to enable

employees and stakeholders to see how their contributions support

our mission of delivering high quality taxpayer service and fair

enforcement of the tax law.

The Strategic Goals for FY 2022–2026 reflect a long-standing

principle of putting the interests of our taxpayers first in everything

we do. It is what drives us in our mission to provide high-quality

services and fairly and impartially enforce the law. Our employees

continually strive to understand and meet the needs of taxpayers

and protect their rights. These goals are driven by a “One IRS”

mindset that is crucial to delivering our mission for all taxpayers.

Additionally, our goals and objectives support Treasury’s Strategic

Plan and governmentwide priorities.

This five-year plan provides a blueprint for our continued

organizational success. A tireless dedication to providing a highquality taxpayer experience, a determined approach to

enforcement, a commitment to our people in fostering an inclusive

workplace and an organizational transformation to meet critical and

future needs will enable the IRS to continue to play our vital role in

American government and society. This plan sets the vision for the

IRS’s future direction and will be the foundational element for our

ongoing annual planning process.

Stakeholder Partnerships, Education

& Communication Phoenix territory

manager Sandra Cobos (left) and senior

relationship manager Trina Graham

participated in the Latino Tax Fest, the

largest gathering of tax professionals

and accountants who serve the Latino

community and others.

Service

Enforcement

Provide quality and

accessible services to

enhance the taxpayer

experience.

Enforce the tax law fairly and

efficiently to increase voluntary

compliance and narrow the

tax gap.

GOALS

People

Transformation

Foster an inclusive,

diverse and wellequipped workforce and

strengthen relationships

with our external

partners.

Transform IRS operations to

become more resilient, agile

and responsive to improve

the taxpayer experience and

narrow the tax gap.

Marie Judkins, an employee in SB/SE in

Ogden, Utah, is the national secretary

for the employee resource group

Military Outreach for Service (MOS). She

observed Veterans Day by hiking up an

Ogden-area mountain to view the Major,

a 400-pound flag flown annually over

Coldwater Canyon.

PUTTING

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Service

Provide quality and

accessible services

to enhance the

taxpayer experience.

The IRS is dedicated to providing an excellent taxpayer experience.

We are committed to helping taxpayers of all communities

participate in the tax system with ease and confidence. In order to

deliver high-quality taxpayer service, the IRS will provide the means

for all taxpayers to comply with their tax obligations by reducing

accessibility barriers such as language, location and financial

circumstances. We will inform and educate taxpayers proactively no

matter how they engage with our services, whether through

traditional or newer digital channels. Our commitment to steadfastly

safeguarding taxpayer data for a secure experience is also critically

important. Taxpayer experience, rights, protection and advocacy

will be strengthened as we invest in the technology necessary to

optimize and secure all taxpayer interactions.

Delivering the 2022 Tax

Filing Season

The most visible taxpayer service the

IRS provides is the delivery of the tax

filing season each year. During the 2022

filing season, which began January 24,

2022, the IRS received nearly 139

million individual returns by the April 18

filing deadline. Of the total, 133 million

(96 percent) were filed electronically.

When compared to filing season 2021,

this is a 19.6 percent increase in returns

received and a 22.0 percent increase in

returns being filed electronically.

Additionally, we received more than 33.5

million business returns, an increase of

over 13 percent from the same time last

year. Of the total business returns filed,

25.5 million were filed electronically and

8.1 million were filed on paper.

Total individual refunds were 14.2

percent higher than the same time last

year, with 88.7 million refunds and a

total refund amount of $267 billion. The

average refund amount of $3,012 was a

4.9 percent increase compared to the

same time last year. Also, 94.6 percent

of refunds were issued via direct

deposit, an increase of 16.9 percent

from the same time last year.

Due to many factors, the 2022 tax filing

season was a complex and challenging

one for taxpayers, tax professionals and

for the IRS. For that reason, we worked

diligently to provide taxpayers with tools

to help them navigate the filing season.

For example, early in the filing season,

we sent out more than 250 million letters

to help two groups of people: those

claiming the Recovery Rebate Credit

because they did not receive the third

Economic Impact Payment

for which they were eligible

in 2021 and those who

needed to reconcile

advance payments of the

Child Tax Credit on their

returns. These letters set forth the

amounts those individuals received in

2021 to help them match IRS records

and prevent delays in processing their

returns.

We also continued to focus on working

to reduce paper correspondence

inventory and process paper tax returns

from 2021 – a situation that was

compounded by the pandemic and

related issues. Actions the IRS has taken

to address the inventory included surge

teams, mandatory overtime, innovating

to expedite case closures and

suspending various notices. In June

2022, we announced we completed

processing of all error-free individual

returns received in 2021. While this was

a major milestone, we continued to work

on the remaining 2021 individual returns

with processing issues or required

additional information from the taxpayer.

As FY 2022 ended and FY 2023 began,

the IRS continued to make major

progress on the inventory, a critical step

to be ready to serve taxpayers during

the 2023 tax filing season.

Enhancing Taxpayer Service

Across Our Channels

During the filing season and throughout

the year, the IRS helped taxpayers file

their returns and receive their refunds as

quickly and easily as possible through a

variety of channels – over the phone,

online, in person and by mail.

Phone Service. As in years past, many

taxpayers chose to contact us via phone

with questions or requests for

information. We saw extremely high call

demand – at historic levels as the

agency saw throughout the pandemic.

An important step we took in FY 2022 to

address this demand was to expand

“Customer Callback” to cover

approximately 70 percent of our toll-free

telephone demand. We offered this

option – allowing taxpayers to receive a

callback from us, rather than wait on

hold – to more than 5.3 million taxpayers

with an acceptance rate exceeding 57

percent. We estimate this feature has

saved taxpayers more than 1.7 million

hours. As FY 2022 closed, work

continued to add 5,000 new customer

service representatives to our phone

lines. Extra funding means that the IRS

will have a record number of employees

on the phones helping taxpayers in 2023

– a major step that will help provide

more people with help during the

coming year.

Voice and Chat Bots. Another

important step was to expand our use of

voice bots and chat bots (in English and

Spanish) to better enable taxpayers to

interact with us. These tools allow us to

better leverage employee resources,

with a single employee responding to

multiple taxpayers at a time. We are now

using voice bots and chat bots on two

of our specialized toll-free telephone

lines and on IRS.gov, enabling taxpayers

with simple payment or collection notice

questions to get what they need quickly

and avoid waiting.

Voice bots were also enabled for a

special toll-free line for people calling

with questions about Economic Impact

Payments. These bots provide general

procedural responses to frequently

asked questions. The IRS added voice

bots for the advance Child Tax Credit

toll-free line in February to provide similar

assistance to callers who needed help

reconciling the credit payments on their

2021 tax return. These voice bots have

been used more than 9 million times with

approximately 4 million taxpayers

receiving successful self-service.

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Online Help. During FY 2022 we

continued working to meet the

increasing demand for online services.

For example, we made the IRS.gov

website more efficient and user-friendly

by launching a redesigned homepage

with a “How Can We Help” section that

provides nine different options giving

taxpayers quick access to top links.

to ensure they have the correct amount

of tax withheld from their paychecks.

Enhancements included updating the

estimator’s landing page for better

content placement, providing more plain

language and clearer instructions,

releasing several small updates to fix

defects in the application, and releasing

a Spanish-language version of the tool.

Early in the filing season, in February, we

launched a special web page on IRS.gov

to provide the latest details and

information affecting the filing season

and our ongoing efforts to address the

inventory of previously filed tax returns.

Social Media. We continued to expand

IRS social media capabilities and

platform reach and improve use of social

media to share important tax information

with taxpayers to help them meet filing

and paying obligations. Led by

Communications & Liaison, the number

of followers of IRS platforms grew by

more than 10 percent in FY 2022.

We also made enhancements to various

online tools found on IRS.gov. For

example, we upgraded the popular

Where’s My Refund application by

introducing a new feature that allows

taxpayers to check the status of their

current tax year and two previous years’

refunds.

Another example is the Earned Income

Tax Credit Assistant tool on IRS.gov,

which we enhanced to make it more

user-friendly. The tool allows individuals

to easily determine their potential

eligibility for the credit. We provided

translations for the tool so it could be

used by taxpayers who speak Spanish,

Haitian Creole, Russian, Simplified and

Traditional Chinese.

We also made improvements to the Tax

Withholding Estimator, to better enable

users to perform a “paycheck checkup”

In FY 2022, IRS social media followers

surpassed 1.5 million. For perspective,

in 2019 the IRS marked 10 years of

having a social media presence, having

reached 476,000 followers in that

period. In the last three years, we have

more than tripled that figure. Some key

milestones in FY 2022 included reaching

100,000 followers on Instagram,

200,000 on LinkedIn and 600,000 on

Facebook. In the last two years, our

subscriptions to the IRS multilingual

channel have nearly doubled. We’ve

established new YouTube playlists in

Chinese and Vietnamese and continue

to have a strong social media presence

in Spanish.

In-person Assistance. The IRS

provides in-person help at approximately

350 Taxpayer Assistance Centers (TACs)

around the country. In FY 2022, more

than 900,000 taxpayers received help at

one of our TACs. During the 2022 filing

season, designated TACs across the

country were open special hours on

Saturdays, with an emphasis on

assisting taxpayers with refundable

credits. During these Saturday openings,

TACs served more than 17,000

taxpayers.

Another important way the IRS provides

in-person assistance is by supporting

more than 9,000 Volunteer Income Tax

Assistance (VITA) and Tax Counseling for

the Elderly (TCE) sites across the

country. These sites provide free tax

preparation assistance to low-income

taxpayers, older Americans, people with

disabilities and those with limited

proficiency in English. The IRS is

especially proud to support VITA sites

on U.S. military bases, through our

collaboration with the Armed Forces Tax

Council. During FY 2022. IRS instructors

provided virtual train-the-trainer sessions

for military members on 25 military

bases in the U.S., Europe and Asia.

To encourage volunteerism generally in

the VITA/TCE program, during FY 2022

the IRS implemented a more streamlined

volunteer recruitment process, allowing

volunteers to use the IRS.gov portal to

express their interest in volunteering and

receive an invitation to attend a

Wage and Investment division

employees, Susan Leon and

Teri Coley, with examples of

new large-print IRS notices

developed to provide information

in alternative media formats.

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

volunteer orientation session. This

resulted in thousands of new volunteers

signing up to participate in VITA/TCE

through IRS.gov during the year.

We also conducted a virtual nationwide

event in November 2022 to promote

high school participation in the VITA

program. We invited high school

superintendents, principals and teachers

to attend a presentation introducing the

benefits of including an educational VITA

program in their schools.

As FY 2022 ended and we prepare for

the 2023 tax filing season, we continue

to focus on these areas, working to add

more employees to Taxpayer Assistance

Centers and continue to support critical

efforts like VITA and TCE.

Improving Service to

Diverse Communities

notice inserts to Braille, text, audio and

large print. We also converted Form

1040 and its main schedules, as well as

Form 1040 NR, Form 1040 SR, Form

W-4 and six publications, into Spanish

Braille, text, and large print. To help

taxpayers let us know how we can best

communicate with them, we released

new Form 9000, Alternative Media

Preference, during the 2022 filing

season. This form allows taxpayers to

tell us they want to receive notices in

Braille, large print, audio, or text, and

can be filed alone or with the 1040.

about child-related tax credits using

Publication 5585, Child-Related 2021

Tax Credits and Publication 5607, You

Could Receive a Tax Refund even if

You’re Not Required to File. As a result

of these efforts, the IRS potentially

reached over 1.4 million students and

their parents across school districts in

the targeted states. To further increase

awareness of the available credits, the

IRS developed a partnership with local

churches in Louisiana and Mississippi

and has now reached more than a

dozen congregations.

Another step we took in FY 2022 was to

begin implementing a Multilingual Notice

Strategy to guide our work in converting

IRS notices into other languages. Thus

far we have completed the programming

that will allow us to issue 20 notices in

Spanish in 2023.

Safeguarding IRS Systems

and Taxpayer Data

Multilingual Efforts. An important way

the IRS serves taxpayers in diverse

communities is by communicating with

them in the language and formats they

are most comfortable using. We are

committed to enhancing the experience

of all taxpayers, including those who

have limited English proficiency.

Our efforts extended to the VITA and

TCE programs. During the 2022 filing

season, for the first time, all VITA and

TCE sites were offered the use of

Over-the-Phone-Interpreter services.

This service option brings a language

interpreter into a three-way telephone

conversation with a certified volunteer

and a taxpayer.

In FY 2022, we built on the 2021

milestone accomplishment of providing

the Form 1040 in Spanish with a number

of new offerings. For example, we

completed conversion of 34 Spanish

Mississippi Delta Outreach Initiative.

A key example of our efforts to reach out

to diverse communities was the strategy

launched in FY 2022 to educate

taxpayers in Louisiana and Mississippi

An important way the IRS serves

taxpayers and the tax system is our

ongoing work to safeguard our systems

and protect taxpayer data against cyber

threats. This continued to be a top

priority for the IRS in FY 2022. To

protect IRS systems and retain public

trust, the IRS began implementing the

Executive Order on Improving the

Nation’s Cybersecurity. This included

putting in place conventional perimeterbased defenses with a Zero Trust Model,

which presumes that no actor, system,

network, or service can be trusted –

everything must be authenticated.

The IRS enhanced Vulnerability and

Threat Management (VTM) capabilities

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by delivering analytics tools that leverage

machine learning to proactively identify

and respond to emerging insider threats

and fraudulent behavior. The IRS also

made progress with encrypting data-atrest to support Treasury’s goal of

encrypting 90 percent of high-value

asset systems.

Identity Protection. In FY 2022, the IRS

launched an improved identity

verification and sign-in process that

enables more people to securely access

and use IRS online tools and

applications. Taxpayers using the new

mobile-friendly verification procedure

can gain entry to existing IRS online

services such as the Child Tax Credit

Update Portal, Online Account, Get

Transcript Online, Get an Identity

Protection Personal Identification

Number (IP PIN) and Online Payment

Agreement.

Additional IRS applications were

transitioned to the new sign-in method

throughout FY 2022, and in February,

we expanded options for taxpayers. The

IRS provided a new option of verifying

taxpayer identities via a live, virtual

interview with agents where no biometric

data – including facial recognition – is

required.

Tax-related Identity Theft. Along with

protecting IRS systems, in FY 2022 we

maintained our focus on protecting

taxpayer data from the crime of tax-

related identity theft. We have continued

to make critical progress in this area and

have been helped in our efforts by the

Security Summit, an unprecedented

partnership created in 2015 that

includes the IRS, the states and the

private sector. Seven years into this

partnership, Summit partners continue

working together to find new ways to

safeguard taxpayers and tax

professionals.

Collaboration has been the key. Summit

partners have been working together in

a number of areas:

Doing in-depth analysis of data

elements on tax returns, which helps

detect those that are fraudulent.

Reaching out to financial institutions,

which have worked with us to stop

fraudulent refunds from being paid out

to identity thieves.

Sharing information on emerging

identity theft schemes and other threats

to the tax system, which has made us

better able to protect taxpayer data.

An important component of these efforts

has been the work of the Information

Sharing and Analysis Center (ISAC),

formed by Security Summit partners in

2017. During FY 2022, the ISAC

continued facilitating information sharing

and analytics necessary to detect,

prevent, and deter activities related to

stolen identity refund fraud.

Another critical part of the Security

Summit’s ongoing work involves getting

the message out about identity theft

scams. During FY 2022, the IRS and our

partners continued to work together to

warn taxpayers and tax professionals

about the new scams that emerged. We

have been especially concerned about

the way scammers have continued to

use the pandemic as a device to scare

or confuse potential victims into handing

over their money or sensitive personal

information. These scams can take a

variety of forms, including using

unemployment information and fake job

offers to steal money and information

from people.

These consumer education efforts aimed

at taxpayers and tax professionals will

continue in FY 2023, through efforts

such as National Tax Security Awareness

Week and other communications and

outreach efforts.

www.irs.gov/securitysummit

Protect personal and financial information online

The IRS and Security Summit partners remind people to take these basic steps when shopping online:

Use security software for

computers and mobile phones –

and keep it updated.

Make sure anti-virus software for

computers has a feature to stop

malware, and that there is a firewall

enabled that can prevent intrusions.

Use strong and unique passwords

for all accounts.

Use multi-factor authentication

whenever possible.

Shop only secure websites by

looking for the “https” in web

addresses and the padlock icon.

Avoid shopping on unsecured

and public Wi-Fi in places such as

coffee shops, malls or restaurants.

Publication 5461 (Rev.11-2022) Catalog Number 75057B Department of the Treasury Internal Revenue Service www.irs.gov

Gary Sharp, Chief Counsel Veteran’s Cohort

Group chair, attended the Memorial Day

wreath laying at the Tomb of the Unknown

Soldier in Arlington National Cemetery.

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Enforcement

Enforce the tax law

fairly and efficiently

to increase voluntary

compliance and

narrow the tax gap.

To make progress toward improving voluntary compliance, we will

continue to strengthen enforcement capabilities, improve outreach

and proactively work to analyze new tax requirements and

understand taxpayer behaviors and trends. We will leverage new

technology and data analytics to fairly enforce the tax laws.

Protecting taxpayer rights, equitably enforcing the tax laws and

providing taxpayers with the information and services they need are

critical aspects of our efforts to improve compliance. For filers and

non-filers alike, we must support all taxpayers by providing them

with the services, information and opportunities to fairly address

any issues with meeting their tax obligations. The IRS commits

itself to the highest standards in administering and enforcing the

tax code with integrity, transparency and objectivity. Our

enforcement efforts should successfully narrow the tax gap, build

trust with all taxpayers and keep pace with emerging threats

without burdening compliant taxpayers with unnecessary audits.

One of the IRS’s highest priorities is to

ensure taxpayers follow the law. We

continue to develop innovative

approaches to understand, detect and

resolve potential non-compliance to

support taxpayer confidence in the tax

system. Our workforce is committed to

doing everything we can to track down

those who willfully refuse to fulfill their

tax obligations or who commit tax fraud.

We strive to maintain a strong, visible,

robust tax enforcement presence to

appropriately support taxpayers who

comply voluntarily.

Addressing Non-Compliance

We continually work to improve and

innovate our operations and

organizational structure to better

address non-compliance by individual

and business taxpayers.

Abusive Tax Shelters. During FY 2022,

we continued our efforts to shut down

abusive tax shelters and stop promoters

of these schemes. It’s very important

that we improve our ability to identify

and deter promoters, and that we do so

quickly – before they are able to widely

market their transactions, as we have

seen with syndicated conservation

easements and micro-captive insurance.

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

We are committed to conducting efforts

against not only those who promote

abusive tax avoidance transactions we

know about, but to finding the

transactions that are being concocted

today, and to coordinate our efforts to

stop those promoters quickly and

efficiently.

There have been some notable

successes during FY 2022. One

example involves our comprehensive,

coordinated enforcement strategy to

address abusive syndicated

conservation easement transactions.

Since developing this strategy several

years ago, we have worked closely with

the U.S. Department of Justice to shut

down the promotion of them. One result

of this work in FY 2022 was the U.S. Tax

Court ruling in the government’s favor in

a number of conservation easement

cases, supporting the IRS’s position on

the abusive nature of the underlying

deduction in these cases. While

continuing to investigate these

transactions, we have also had success

with settlement offers made to certain

taxpayers who have engaged in these

transactions and want to come into

compliance. In other matters we have

been pursuing fraud penalties, when

appropriate.

Another great example involves abusive

micro-captive insurance transactions.

The IRS has been aggressively

challenging these transactions in court,

and in May 2022, an Appeals Court

upheld our contention that these

arrangements are taxable. The U.S. Tax

Court had already sided with the IRS in

many of these cases, but this is the first

time an Appeals Court has recognized

that these transactions are shams.

National Coordinated Investigations

Unit. In FY 2022, the National

Coordinated Investigations Unit (NCIU)

of the IRS’s Criminal Investigation

division (CI) used data analytics to

identify multiple new unique data sets

that identified more than 10,000

taxpayers that potentially committed a

criminal or civil violation of the tax code.

The NCIU also leveraged human source

intelligence combined with data analytics

to identify a significant number of US

citizens owning undisclosed foreign

assets. The NCIU partnered with various

IRS offices to identify data points and

algorithms to combat emerging criminal

fraud schemes related to each business

operating division’s unique taxpayer

population.

Whistleblower Office. An important

component of our efforts to improve

compliance and ensure a fair tax system

is the work performed by the IRS

Whistleblower Office. This office takes

the lead in working with whistleblowers

– people with firsthand knowledge of

non-compliance who are willing to come

forward and share what they know with

the IRS so we can investigate it when

warranted.

During FY 2022, the Whistleblower

Office continued its efforts to make sure

award claims are reviewed by the

appropriate IRS business unit; determine

whether an award should be paid and

the percentage of any award; and

ensure that approved awards are paid

out. Since the inception of the

Whistleblower Office in 2007, the IRS

has paid out more than 2,500 awards,

totaling more than $1.05 billion, to

whistleblowers. The information provided

by these individuals has led to the

successful collection of more than $6.39

billion from non-compliant taxpayers.

The office also works continually to

improve the Service’s whistleblower

program. Those efforts included holding

an IRS Whistleblower Summit attended

by practitioners, congressional staff

members and federal government

officials.

International Tax

Compliance

International tax compliance continues

to be a top priority as more complex

patterns and trends continue to emerge

in international tax avoidance schemes

and cross-border transactions,

particularly involving cryptocurrency.

These activities have heightened our

concern regarding the lack of tax

compliance by individuals and entities

with an international footprint. As

international tax and money laundering

Criminal Investigation special

agents from the Washington,

D.C. Field Office’s Group

8 participated in a team

building exercise supporting

the Capital Area Food Bank.

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crimes have increased, the IRS, led by

our Large Business and International

(LB&I) division, continues to protect the

integrity of the U.S. tax system by

helping the American taxpayer

understand and meet their tax

responsibility and enforce the law with

integrity and fairness worldwide.

Significant efforts in FY 2022 included

the introduction of new forms (Schedule

K-2 and K-3) for the 2022 filing season

that were designed to improve

international tax reporting for

partnerships and their partners.

We continued to support the

Organization for Economic Cooperation

and Development (OECD) Task Force on

Tax Crimes (TFTC) and were involved in

developing priorities and participating in

working groups. The IRS continued to

lead a multi-country Action Group

focused on deploying a Financial

Technologies Toolkit to assist countries

with developing and conducting

investigations involving illicit virtual

assets.

In FY 2022, our international

collaborative work through our 11

international attaché posts included our

online “Around the Globe” campaign

that highlighted activities from our

attaché posts around the world, which

received more than 100,000 views. The

campaign featured operational results as

well as summits and press conferences

with partner countries including Palau,

South Africa, Panama, Mexico and

others. We also provided leadership and

were actively involved in the multilateral

Joint Chiefs of Global Tax Enforcement

(J5) organization to combat transnational

tax crime through increased information

gathering, intelligence sharing, joint

investigative activity and capacity

building with partner countries’ tax

agencies.

In addition, we maintained a focus on

individual and business cross-border

and transfer pricing tax compliance. The

strategy contemplates specific plans for

each of the major compliance

workstreams including large corporate

and partnership cases, compliance

assurance cases, campaigns, joint

committee cases, soft-letters,

discretionary work, withholding and

reporting cases and international

individuals’ compliance cases.

Transfer Pricing. The centralized efforts

of LB&I’s Transfer Pricing Risk

Assessment (TPRA) team continue to

guide case selection to the appropriate

treatment stream. The team applies data

analytic techniques to tax return

information to efficiently identify potential

transfer pricing issues. Our compliance

enforcement strategy recognizes the

importance of leveraging recent judicial

guidance related to transfer pricing

issues. LB&I’s efforts to enhance transfer

pricing risk assessment and compliance

strategies are complemented by equally

robust efforts to prevent and resolve

transfer pricing and other disputes that

are eligible for competent authority

assistance under U.S. tax treaties. Many

of these efforts during FY 2022 focused

on the effect that the pandemic has had

on transfer pricing and tax uncertainty in

worldwide macroeconomic and

commercial conditions since March

2020.

IRC 965 Enforcement. LB&I continued

to devote significant attention to

enforcement of the so-called section

965 transition tax in FY 2022 and

identified several cases where taxpayers

took the position that tax was not owed

because internal restructuring

transactions significantly reduced the

earning and profits of taxpayers’

Controlled Foreign Corporations (CFCs).

While the extent of this planning

throughout the taxpayer population is

not known, in limited cases the potential

adjustments are quite significant.

Fairly Enforcing Tax Laws &

Collecting Taxes

IRS Criminal Investigation.

CI investigates potential criminal

violations of the Internal Revenue Code

and related financial crimes to enforce

accountability and maximize deterrence.

This includes money laundering,

currency violations, tax-related identity

theft fraud and terrorist financing that

adversely affects tax administration.

Using its unique authority and financial

Newark Field

Office Criminal

Investigation

special agents

participated in

a Police Unity

Tour to raise

awareness

about law

enforcement

officers who

died in the line

of duty.

expertise, CI

contributes to

important

national law

enforcement priorities.

In FY 2022, CI initiated more than 2,550

criminal investigations, identified over

$31 billion from tax and financial crimes,

and obtained a 90.6% conviction rate on

cases accepted for prosecution. CI’s

2,077 special agents spent about 70%

of their time investigating tax-related

crimes like tax evasion and tax fraud and

nearly 30% of their time on money

laundering and drug trafficking cases.

Many of the investigations CI conducted

during the year touched multiple

continents and required cooperation

with partners around the globe.

In FY22, CI expanded partnerships with

foreign counterparts to help combat tax

and financial crimes on a global level.

Special agents delivered training in

countries like Argentina, Germany,

Colombia and Palau on topics ranging

from cybercrime to human trafficking. To

cite another example, after Mexico

changed its law to enable the extradition

of tax fugitives, CI launched an initiative

to identify fugitives who had absconded

to Mexico and nearby countries,

resulting in the location of 79 criminal

fugitives and apprehension of eight by

the end of the fiscal year. Additionally, CI

joined Taskforce Kleptocapture in March

2022 to target Russian oligarchs and

others who evaded sanctions. CI also

worked with the J5 to identify potential

sanction evaders or sanctioned assets

as part of a global strategy to deter

Russia’s aggression. As of September

2022, the agency had identified nearly

50 individuals and entities for potential

sanctions-related enforcement.

High-Income Non-filers. The IRS

continues to prioritize high income

non-filers and recognizes the importance

of systematically pursuing the most

egregious non-compliant taxpayers to

maintain the trust of all taxpayers. The

IRS is addressing non-filers identified

from multiple sources and within various

workstreams including virtual currency,

referrals from federal and state tax

agencies, high net-worth individuals and

partnerships.

Return Preparer Program (RPP). The

IRS encourages compliance in the return

preparer community by engaging in

enforcement strategies targeting

untrustworthy or incompetent return

preparers. These strategies include

education, outreach and coordinated

cross-functional publicity. During FY

2022, there were 175 RPP criminal

investigations initiated, 93 prosecutions

recommended and 129 sentencings,

with an incarceration rate of 69%.

Cyber Crimes. The CI Cyber Crimes

unit collaborates with other federal law

enforcement agencies to identify the

movement of criminally derived profits

utilizing virtual currency and the Dark

Web.

Cyber Crimes played a key role in the

largest cryptocurrency seizure ever

recorded for the federal government,

valued at more than $3.6 billion. In

February 2022, the Justice Department

announced the arrest of two individuals

in connection with an alleged conspiracy

to launder cryptocurrency stolen during

a 2016 hack of Bitfinex, a virtual

currency exchange. Cyber Crimes Unit

special agents were critical in unraveling

a sophisticated laundering technique,

enabling them to trace, access and

seize the stolen funds. As well as being

the largest cryptocurrency seizure, this

was also the largest single financial

seizure recorded by the federal

government.

In FY 2022, the IRS began implementing

new digital asset reporting requirements

for brokers under legislation enacted in

2021. The law authorized the Secretary

of the Treasury to require brokers to

report transactions in digital assets

under IRC section 6045, added digital

assets to existing reporting rules for

transactions in excess of $10,000, and

included digital assets in the types of

assets for which the Secretary can

require transfer statements under

section 6045A for broker-to-broker and

broker-to-non-broker transactions.

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Tax Exempt Organizations. Last year

the Tax Exempt/Government Entities

(TE/GE) division developed a new

scoring model to better identify and

prioritize issues of potential noncompliance for tax exempt

organizations. In FY 2022, TE/GE

expanded the use of data, algorithms

and artificial intelligence to identify

non-compliant business and individual

returns, including those engaged in

potential civil and criminal fraud.

Identifying and Combatting

Fraud

Exam Case Selection. During FY

2022, the IRS began using a predictive

model to automate the identification of

issues for our Discriminant Index

Function inventory and grading cases for

our Tax Compliance Officer inventories.

This automated process increases

efficiency and reduces the number of

resources needed for this process. The

IRS’s Small Business/Self-Employed

(SB/SE) division incorporated FinCEN

data into the Compliance Data

Warehouse (CDW), which allows for

in-depth data analytics for both the

Bank Secrecy Act program and the

Foreign Bank and Financial Accounts

(FBAR) program. In collaboration with

Research, Applied Analytics and

Statistics (RAAS), SB/SE will analyze the

data to enhance current case selection

and identification methods.

66 criminal investigations initiated

Questionable Refund Program.

Questionable Refund schemes involve

one or more individuals that use genuine

identities for the purpose of preparing

and filing fictitious tax returns that claim

bogus income and deductions to

generate fraudulent refund claims.

FY 2022 performance highlights

included:

58 criminal prosecutions

recommended

65 sentencings

80% incarceration rate

Virtual Currency Fraud. Virtual currency

fraud schemes continue to emerge as

threats to compliance efforts. In March

2022, the IRS’s Office of Fraud

Enforcement (OFE) and CI partnered to

launch the IRS Chain-analysis Learning

Academy. The Academy provides IRS

employees extensive on-demand virtual

currency training and certification on

topics ranging from tracing digital assets

to basis computation and taxation

treatment of virtual currency, nonfungible tokens and other digital assets.

The IRS is expanding the depth and

breadth of fraud detection to

encompass these new technologies by

acquiring the latest tools, training and

expertise needed to ensure tax

compliance in this rapidly evolving area.

Employment Tax Fraud. We continue

to work with the Justice Department’s

Tax Division to identify employers who

cheat the system and their employees

and gain an unfair advantage over their

honest competitors. Leveraging our

Innovation Lab’s Data Analytics

Program, we identified thousands of

taxpayers who reported wages on their

individual income tax returns where their

employer did not file their W-2 forms

with the Social Security Administration

and neither filed employment tax returns

nor remitted taxes withheld from their

employees. Seriously noncompliant

employers were further investigated by

the IRS Examination, Collection and CI

organizations.

COVID Fraud. We worked diligently to

thwart COVID scams by alerting

taxpayers and tax professionals about

scam calls and email phishing attempts

tied to the Economic Impact Payments.

OFE was successful in preventing

ineligible claimants from obtaining $1.2

billion in COVID-related employer credits

that were intended to help employers

retain employees who would otherwise

be unable to work during the pandemic.

Working collaboratively with teams of

seasoned enforcement employees who

identified the questionable claims, OFE

investigated the suspect claims and

administratively disallowed the claims

and/or referred cases for further

investigation.

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

At the heart of our ability to provide taxpayers with quality service

and fair enforcement lies a dedicated workforce and community of

partners. We are dedicated to making the IRS an equitable and

inclusive environment in which all employees can thrive and grow.

By supporting flexible work environments and career paths, the IRS

aims to build a culture that values and empowers employees to

maximize their potential. Cultivating a culture that exceeds

employee expectations will help us retain talent and fill critical

workforce gaps caused by retirements and new skill demands.

Foster an inclusive,

diverse and wellequipped workforce

and strengthen

relationships

with our external

partners.

We are committed to developing our employees by providing

resources, tools and training that will help meet the needs of today

and tomorrow. We continue to build our workforce using datadriven planning methods to strategically understand future

workforce needs. It is important for us to foster continued

partnerships and build new ones with those who are essential

collaborators in improving the taxpayer experience. Together, we’ll

continue to expand our network for better information sharing and

improved service delivery.

People

People are an integral part of IRS

operations, both internally and externally.

We are committed to planning,

assessing and managing our workforce

effectively so that we can successfully

carry out our important mission.

Effective taxpayer service, enforcement

and business modernization efforts

require a highly skilled and wellequipped workforce. Our success is

also tied to maintaining productive and

collaborative partnerships with the tax

preparer community, state and local

governments and other important

stakeholders.

Recruiting, Hiring &

Retaining a Diverse

Workforce

Recruiting, hiring, developing, managing

and retaining our diverse workforce is

key to sustaining a competitive

advantage in the complex postpandemic labor market. In FY 2022,

after two years of exclusively virtual

training due to the COVID evacuation

order, the IRS resumed face-to-face

training to provide employees with

necessary skills and increase

collaboration.

The Atlanta Campus welcomed IRS Commissioner Chuck Rettig.

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We implemented operating plans to

increase our hiring capabilities, optimize

efficiencies and streamline onboarding.

To prepare for and better support

anticipated hiring throughout FY 2022,

we deployed deliberate marketing and

recruitment strategies through social

media, student and graduate programs

and collaboration with unemployment

offices, educational institutions and

federal employment programs. We also

launched our first-ever Employee

Referral Bonus Program to incentivize

recruitment, and we fully implemented

USAStaffing to increase automation,

enhance reporting and improve

transparency in our hiring processes.

Enhanced Hiring Authority. We

obtained Congressional and Office of

Personnel Management (OPM) direct

hire authority in FY 2022 to reduce the

number of days to hire tax examiners,

clerks, customer service representatives

and certain positions in Information

Technology and Human Resources. We

used this authority to make on-the-spot

offers at several in-person recruitment

events around the country, and we’ll

continue to use it to hire up to 10,000

new hires through December 2023. This

effort is already making a difference,

helping us to hire 5,000 new telephone

assistors in a few weeks in late 2022 – a

process that took eight months the

previous year.

Puerto Rico Hiring Initiative. In FY

2022, the IRS embarked on a significant

expansion of our operations in Puerto

Rico, to better serve Spanish-speaking

taxpayers in the United States and

provide an economic boost to a highpoverty area. As recently as November

2019, there were 72 employees in the

Puerto Rico Automated Collection

Service (ACS) operation. In FY 2022, the

IRS hired a number of employees in

Puerto Rico, finalizing the stand-up of an

ACS call site operation in the San Juan

(El Monte) location, with more than 400

assigned staff. The IRS is working to

finalize the stand-up of a second ACS

call site in Guaynabo, Puerto Rico

(Caparra), also with more than 400

employees. We are in the process of

standing up four new Taxpayer

Assistance Centers (TACs) in four Puerto

Rico locations: Guaynabo, Humacao,

Mayaguez and Ponce. Hiring began in

FY 2022 to staff these offices, but

significant supply chain issues with

equipment and furniture have delayed

setting up operations.

Mississippi Delta Hiring Initiative. In

November 2021, we started an

innovative pilot program to help people

in communities across America rise out

of poverty by pursuing a career at the

IRS as contact representatives,

individual taxpayer assistant specialists

and compliance personnel. We started

in the Mississippi Delta region, an area

of the country that currently has the

highest rate of poverty (19.58%) in the

United States, excluding the U.S.

territories, according to the U.S. Census

Bureau. This effort will help us serve

taxpayers better by enabling us to hire

more employees critically needed to help

run the nation’s tax system and provide

taxpayers with information and

assistance they need. And new jobs in

the Delta Region will give residents

career opportunities and a way to

increase their income.

The pilot involved opening an office in

Clarksdale with a team of contact

representatives, along with an onsite

team lead and manager, and we

followed that effort up with another

location in Greenville. We’re optimistic

that our efforts will make a difference in

the Delta region, and we’ll use what we

learned there to help us continue to

make a difference in other communities.

IRS Next Recruiting Improvements.

The IRS NEXT Employee Experience and

Recruiting Team developed strategies in

support of key IRS goals and objectives,

preparing the agency for potentially

historic hiring levels by creating a team

culture that encourages creativity,

innovation and strategic thinking. The

team was instrumental in the creation

and implementation of revamped web

tools, process maps and other

innovations to reshape and improve

hiring processes. In addition, IRS Next

oversaw the documentation of the

consolidated Servicewide current state

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

technical and non-technical skills, a

dedicated program to prepare

employees for executive leadership roles

and hosting the second annual IT Career

Summit.

recruiting process and conducted a gap

analysis to cross-reference stakeholdercollected pain points with other data and

audit reports. This work culminated in

seven key process improvements to

develop a future state recruiting process.

Empowering Workforce

Development

IRS Comprehensive Training Strategy.

The IRS Comprehensive Training

Strategy was designed to develop a

flexible, responsive and efficient learning

organization. To ensure comprehensive,

equitable access to learning and

development for all employees, the IRS

continues to move forward in

implementing the strategy as outlined in

the January 2021 Report to Congress.

Actions to advance the strategy

included:

Designing the IRS University (IRSU)

structure in collaboration with agencywide leadership.

Establishing an enterprise-wide

approach to employee development and

an enterprise-wide framework that

supports career-path and ongoing skill

development for employees.

Establishing IRSU academic standards

for learning across the IRS to ensure

consistent, timely delivery of programs

and services.

Developing tools that are the building

blocks for the employee development

life cycle such as competency models,

skills assessments, career paths and

learning tracks.

Establishing an enterprise-wide

approach for delivering a curriculum for

Customer Service and Taxpayer

Experience training.

The IRS fostered a culture of continuous

learning in FY 2022 by engaging

employees throughout all stages in their

career. For example, the IRS established

the Information Technology Workforce

Strategy and executed on numerous

activities to provide employees with the

technology skills and training needed to

support the future of tax administration.

Key activities included a renewed

IT-wide focus on training to improve

Risk Management Training. The Office

of the Chief Risk Officer Enterprise Risk

Management program developed and

delivered overall risk management

training for IRS employees at all levels

ranging from foundational level

knowledge to practical applications of

risk management principles through

case studies.

Revenue Agent Compliance Training.

The IRS Next Training Team

spearheaded the strategic planning and

socialization of an improved learning

strategy that enhances compliance

training for all Revenue Agents. This

all-encompassing approach to update

compliance training processes and

procedures incorporated coaching,

mentoring, new-manager training,

on-the-job instructor training and

classroom training. IRS Next partnered

with the business units to assess the

training materials to determine

appropriate processes, delivery styles,

formats, and practical application.

Employee Engagement. The IRS

continued to implement various

initiatives to engage employees. We

developed a FY 2022 - 2025 Leadership

Engagement Action Plan (LEAP) with

some initiatives occurring in FY 2022

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including updating the plan to reflect the

2021 Federal Employee Viewpoint

Survey (FEVS) results and Best Places to

Work rankings, and hosting bi-monthly

Servicewide virtual sessions, which are

based on engagement topics

surrounding the themes of

communication, motivation, diversity and

inclusion, recognition and

empowerment.

Throughout FY 2022, we issued surveys,

conducted focus groups, hosted virtual

seminars, promoted employee

recognition and launched artificial

intelligence technologies via the Virtual

Employee Engagement Chatbot to

engage employees, collect feedback

and share information to employees

onsite and in remote workplaces.

Strengthening & Utilizing

Partnerships

The IRS remains committed to our

partnerships with external stakeholders,

whose critical support helps us fulfill our

mission and maintain the tax system.

These partners are in the tax community

and elsewhere – government entities

(international, federal, state, local and

tribal), universities and volunteer

organizations. During FY 2022, we

continued to take steps to strengthen

and expand our partnerships. The IRS

continued to strengthen partnerships

with other federal agencies such as the

Department of Labor and the Pension

Benefit Guaranty Corporation to improve

tax compliance and the taxpayer

experience, such as providing additional

electronic filing options to taxpayers.

During the first part of FY 2022, the IRS

continued the effort begun in July of

2021 to disburse advance payments of

the Child Tax Credit to eligible families,

as called for under the American Rescue

Plan. The IRS made an extensive effort

to reach as many people as possible

who might be eligible for these advance

payments, which could be claimed

through December 2021. We leveraged

our partnerships with thousands of

community groups, non-profits,

associations, education groups and

anyone else with connections to people

with children to share critical information

about the credit and other important

benefits. We again worked with these

groups during the 2022 filing season to

remind people who received the

advance Child Tax Credit that they

needed to reconcile those amounts on

their returns. These same partners

helped us get the message out that

anyone eligible for an Economic Impact

Payment who did not receive it could

claim the Recovery Rebate Credit on

their return.

To increase awareness of the Earned

Income Tax Credit and other important

credits, the IRS and various national and

local partners collaborated to hold the

16th annual Earned Income Tax Credit

Awareness Day on January 28, 2022.

Traditional media events as well as

activities on social media helped us

reach the broadest possible range of

eligible taxpayers, including the

underserved populations and newly

eligible taxpayers.

A great example of our partnership with

tax professionals is the annual IRS

Nationwide Tax Forum. Held each

summer for more than 30 years, the Tax

Forum is the agency’s marquee event for

providing important tax information to

these valued partners and stakeholders.

The 2022 Tax Forum was again held

virtually, with a program stretching over

five weeks in July and August. The

program featured livestreamed webinars

delivered by several partner

organizations and IRS officials, on

subjects including tax law, professional

ethics, virtual currency, collection issues

and many other topics. Some of the

webinars were offered in both English

and Spanish.

Also during FY 2022, the Wage and

Investment division established a new

series of quarterly meetings with the

Federation of Tax Administrators to

share information and discuss various

filing related issues. W&I leadership also

held regular meetings with the Council

for Electronic Revenue Communication

Advancement Board of Directors. These

meetings provide a strategic forum to

share high-level key messages and

emerging issues and gather feedback.

As important as our partners in the tax

community are, the IRS has continued

building relationships with organizations

outside of traditional tax communities

Commissioner Chuck Rettig, Deputy

Commissioner for Operations Support

Jeffrey Tribiano and several Facilities

Management and Security Services

employees dedicated the new U.S. and

Treasury flags at IRS headquarters in

Washington, D.C. on Flag Day.

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

and working to find innovative ways to

help taxpayers. For example, to provide

small business owners with helpful tax

information, we have reached out to

organizations representing all types of

industries. Another great example of this

innovation involves our ongoing

partnerships with billboard companies.

In FY 2022 alone, more than four dozen

of these companies around the country

displayed tax season messages on their

billboards, to help taxpayers claim

important tax credits as well as file their

returns accurately and on time.

In another effort taking us beyond the

tax community, in FY 2022 we continued

working with more than 13,000 public

school districts. This C&L effort began

with outreach and education on

Economic Impact Payments, and

continued with the advance CTC,

resulting in 58 events. We will build on

these successes during the upcoming

tax filing season.

With multilingual initiatives a key focus of

the agency, the IRS continued to reach

out to diverse communities during FY

2022, participating in 31 events with

organizations that serve multilingual

taxpayers. These events included the

Spanish Hearing All Voices event for the

Hispanic community and the African

Development Center/IRS Small Business

Listening Session for the Somali

community. Increasing partnerships in

this critical area will have long-lasting

effects in improving our service to all

taxpayers.

Large Business & International employees

partnered with Criminal Investigation to support

an IRS recruiting event in Houston.

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Transformation

Transform IRS

operations to

become more

resilient, agile

and responsive to

improve the taxpayer

experience and

narrow the tax gap.

To continue delivering on our mission, we must transform as an

organization to keep pace with a rapidly changing world. Our

transformation journey includes organizational redesign,

modernization efforts, technological innovation and integrated data

management capabilities. Implementation of recommendations

from the Taxpayer First Act Report to Congress and updates to our

modernization portfolio will enable us to achieve this transformation

and not only support taxpayers, but also handle persistent and

sophisticated challenges to tax administration.

A more efficient, secure and adaptable organization informed by

data insights can drive higher quality service, improve enforcement

efforts and better enable our employees and partners to maintain

and improve the tax system. Through comprehensive

transformation, we will be better prepared to achieve each of our

strategic goals as an organization focused on and prepared for the

future.

Transforming the Taxpayer

Experience

IRS NEXT. During FY 2022, the IRS

NEXT Office made important progress in

implementing the IRS’s Organization

Redesign Strategy, called for under the

Taxpayer First Act of 2019. The IRS

NEXT Office continued working to create

a centralized compliance function

geared toward breaking down silos,

providing consistent outcomes for

taxpayers and enhancing employee

development. The goal is to create a

structure that makes the IRS a great

place to work and grow by developing

and retaining a diverse, flexible

workforce, and facilitating opportunities

for employee advancement.

Among the steps taken, the office’s

Organizational Redesign Team drafted

an initial shared communications

strategy and plan to communicate with

internal and external stakeholders;

designed an initial shared governance

framework and process to guide the

redesign effort; and created an initial

approach encompassing all IRS

business units for action items under the

redesign plan over the next 6-12

months.

Taxpayer Experience Office. A key

driver of our efforts to transform our

agency and enhance service to

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

taxpayers is our new Taxpayer

Experience Office, launched in 2021 to

unify and expand the work being done

across the agency in this critical area of

our mission. The Taxpayer Experience

Office sets the strategic direction for

improving the taxpayer experience and

identifies opportunities to make

continuous improvements in real time for

taxpayers and the tax professional

community.

During FY 2022, the Taxpayer

Experience Office continued working to

identify changing taxpayer expectations

and industry trends, focus on customer

service best practices, and promote a

consistent voice and experience across

all taxpayer segments by developing

agency-wide taxpayer experience

guidelines and expectations.

Reflecting both near-term and long-term

goals, the Taxpayer Experience Strategy

focuses on six areas:

Expanding Digital Services

Integrating digital tools with other

service channels to provide seamless

experiences

Undertaking proactive outreach and

education by providing the information

that taxpayers are seeking at the time, in

the language, and through the method

they prefer

Building on our longstanding and

successful partnerships, to ensure we

grow and nurture the community of

partners

Reaching traditionally marginalized

communities to address barriers that

some face in getting access to tax

information and services

legacy components and systems as

possible. ECM also supports our ability

to give taxpayers more digital options in

their interactions with us.

Using data and analytics to make

data-driven, agency-wide decisions

around the taxpayer experience

During FY 2022, the ECM office

continued working with operating

divisions to provide new functionality to

previously deployed business processes

that could be leveraged by other ECM

applications. These included the Equity,

Diversity, and Inclusion (EDI) Employee

Conduct application and the Privacy,

Governmental Liaison and Disclosure

(PGLD) Separating Employee Clearance

application. These are great milestones

for the ECM Initiative and have enabled

ECM to apply lessons learned for future

process migration efforts. Another

important step during FY 2022 was the

launch of the ECM Grants Management

Solution for disbursing grant money to

local organizations that directly assist

taxpayers through the Volunteer Income

Tax Assistance (VITA) and Tax

Counseling for the Elderly (TCE)

programs. Automation and

modernization of this process will allow

more timely and meaningful partnerships

with these organizations.

It is important to note the improvements

envisioned under the Taxpayer

Experience Strategy are not all digital,

and the progress we have made, and

will continue to make, toward this vision

involves improvements across multiple

service channels. Additionally, expanding

digital offerings and encouraging their

use by taxpayers that want to use them

frees up capacity on other service

channels, especially our toll-free phone

line, for customers that want or need to

interact with us without going online.

These efforts with the Taxpayer

Experience Office took on new meaning

and importance with the passage of the

Inflation Reduction Act (IRA) in August of

2022. This work will be an important

component of IRS efforts to implement

IRA 2022 and transform the agency.

This is a major priority for the agency

going forward.

Enterprise Case Management (ECM).

The IRS’s ECM initiative is a major part

of our agency’s transformation. ECM

allows us to modernize key IRS business

processes and migrate them to a

common case management platform.

We can then decommission as many

The IRS received the

2021 Public Sector

Innovation award

for innovating IRS

IT services through

robotics process

automation and Artificial

Intelligence-based

operations.

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Achieving Greater

Efficiencies in IRS

Operations

Security Programs. The Facilities

Management and Security Services

(FMSS) division made critical

improvements to operations designed to

drive efficiencies within the agency’s

security programs. These improvements

will reduce administrative burden,

enhance self-monitoring efficiency and

increase data reporting reliability in the

programs. During FY 2022, FMSS

accomplished the following:

Streamlined official security policies to

eliminate unnecessary policies and

procedures.

Developed more efficient and timely

data analysis of incidents across all IRS

facilities to enhance our ability to identify,

analyze and act on actual/potential

insider threats.

Provided oversight and guidance for

multiple installations of Enterprise

Physical Access Control Systems to

ensure that only authorized personnel

enter IRS facilities. Despite challenges

presented during COVID, the IRS was

able to provide installation services and

oversight to assure protection of

taxpayer information.

Human Capital. Our ongoing efforts to

support our workforce and improve the

employee experience include increasing

efficiencies in our human capital

function, and we made continued

progress in this area. We implemented

an Accountability Program to strengthen

our agency’s human capital evaluation

system and streamlined the IRS

Employee Resource Center processes

to improve information sharing, data

management and analytics across the

agency.

Progress on Procurement

Improvements. The transformation of

the IRS’s Procurement function, which

began in 2020, continued during FY

2022. The Office of the Chief

Procurement Officer (OCPO) continued

to analyze and reassess opportunities

for increasing efficiencies in the

procurement process. Accomplishments

during the fiscal year included:

Launching the Automated Workflow

Approval Routing Efficiency (AWARE)

tool that transforms the manual

acquisition lifecycle review process and

automates it. By providing real-time

dashboards and reports on the status of

acquisition review packages, the tool

has reduced emails and phone calls

requesting status updates.

Creating the comprehensive Data

Warehouse that integrates data from

multiple contract-writing systems and

data repositories into a single platform,

making it easier to access current and

historical data. This has resulted in

improved workload forecasting and

tracking as well as improved obligation

tracking.

Modernizing IRS

Information Technology

Infrastructure

The IRS continues to modernize our

information technology (IT) infrastructure

and develop secure and sustainable

solutions to improve the taxpayer

experience and narrow the tax gap. This

will be an ongoing effort for the IRS in

2023.

Released in 2019, the IRS Integrated

Modernization Business Plan –

structured in two phases of three years

each – builds on significant

achievements and reflects an expanded

view of what is required to modernize

the IRS technology environment. Under

this plan, we have delivered 88

modernized capabilities from FY 2019 to

FY 2021 and more than 40 in FY 2022.

The capabilities achieved in 2022

included:

Robotics Process Automation (RPA).

RPA enhances business process

execution, efficiency, speed and

accuracy by automating repeatable

manual tasks. This allows IRS

employees to focus on higher valueadded work, thereby cutting costs.

During the first quarter of FY 2022 alone,

the IRS deployed 16 attended

automations for various IRS functions.

Cloud Technology. We continued to

leverage the benefits of cloud

technology in FY 2022, including

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

building a modernized infrastructure to

support a more efficient, scalable and

flexible architecture of cloud-based IT

tools and technologies. We also

migrated applications and data to

cloud-based databases and developed

a playbook to support and standardize

additional cloud migrations.

Virtual Desktop Infrastructure (VDI).

The IRS workforce has more than

92,000 physical laptops in service. The

agency provides approximately 26,000

new laptops every year as employee

laptops require upgrades or fixes. To

improve the provisioning and support of

this equipment, avoid lengthy repair or

refresh processes and improve

performance and stability, in FY 2022 we

began deploying VDI technology,

enabling new capabilities and flexibility in

delivering workstation services to end

users. This helps us quickly deploy

high-performance, shared workstation

solutions using secure, centralized data

storage.

Customer Account Data Engine 2

(CADE 2). The CADE 2 Program

provides state-of-the-art individual

taxpayer account processing as well as

data-centric technologies to improve

service to taxpayers. CADE 2 is being

developed in several stages. In FY 2022,

we remained focused on the most

critical part of this modernization effort

—reengineering the core components of

the legacy tax processing system (the

Individual Master File). We have

converted more than 75 percent of the

legacy code for processing individual

income tax returns to Java, with the goal

of finishing this portion of the work in FY

2023. When the conversion is complete,

the IRS will no longer be reliant on

legacy code for individual tax

processing, which will allow for more

efficient future system changes in a

language widely taught in schools today.

Enhancing Digital Services

for Taxpayers

The IRS continued to increase digital

communications and services during FY

2022. The innovative solutions being

delivered are enhancing the taxpayer

experience and helping the IRS reduce

paper volume, increase access to digital

datas and prepare our workforce to

manage digital data. Digital options for

taxpayers, tax professionals and IRS

employees are fundamental to effective

tax administration. The IRS is working

toward a future where taxpayers who

wish to do so may transact much of

their business with the IRS digitally,

including through their mobile devices.

This includes online accounts, secure

two-way communications, text chat,

expanded ability to check the status of

returns and payments, and more. This

area will be another major focus for the

IRS going forward following passage of

the Inflation Reduction Act, which will

build off our successes in FY 2022.

Taxpayer Digital Communications

(TDC). We continued to expand

functionality to allow taxpayers to

securely exchange digital information

and messages with the IRS. This TDC

feature is now available for taxpayers

interacting with several divisions within

IRS: SB/SE, the Independent Office of

Appeals, LB&I and TE/GE. During FY

2022 the IRS also enhanced taxpayer

digital communications to allow the

upload of Forms 2848, Power of

Attorney and Declaration of

Representative and Form 8821, Tax

Information Authorization, and related

documentation through a secure portal.

We will continue working to evaluate our

TDC portfolio and refine the services

offered to ensure our digital

communications services can meet

rising IRS demand and integrate with

other IRS digital channels and services.

Online Account. During FY 2022, we

launched several new features to our

taxpayer Online Account, which allows

taxpayers to interact with us online and

perform various types of transactions in

a secure environment. For example, we

improved the identity verification process

to make it more secure and compliant

with regulatory requirements. We also

gave taxpayers the option to make a

same-day payment to the IRS from their

bank seamlessly through their online

account, including payments for a

balance, payment plan, extension or

estimated taxes. Another improvement

The IRS Enterprise Risk Management

Team was recognized with the Global

ERM Award of Distinction from the Risk

Management Society (RIMS) at the

society’s ERM conference in New York

City in November 2021. The IRS is the

first U.S. government agency to win

this award.

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was the addition of communications

features so taxpayers can manage their

preferences through their online profile

to go paperless for certain notices and

receive email alerts about new notices or

about pending authorization requests.

Additional updates are planned to

improve performance and stability of the

online account application. During FY

2022 we also made progress in planning

for a business online account, by

conducting research on the needs of

small business owners, and on online

offerings from state tax agencies.

and enhance the taxpayer and employee

experiences. Our main goals in this area

include reducing paper volume,

increasing access to digital data and

preparing our agency to manage digital

data. We made important progress

toward these goals during FY 2022.

Examples include:

Tax Professional Account. First

released in July 2021, the Tax Pro

Account allows tax professionals to

securely complete, electronically sign,

and submit Power of Attorney and

Taxpayer Information Authorization

requests to their clients’ online

accounts. Recent Tax Pro Account

enhancements include Online Account

in-app notifications, tax professional and

taxpayer email alerts, save-work-inprogress data entries, and expiration of

unapproved authorizations. Tax

professionals are now able to access a

profile page within Tax Pro Account

where they can manage preferences

related to their account and can opt in

or out of email notifications for approved

authorizations.

Conducting a pilot program to test

digital intake of paper return documents,

thereby improving access to digital data

and electronic record-keeping processes

by creating a new streamlined paper tax

return intake process.

Enterprise Digitalization Initiative.

Enterprise Digitalization facilitates our

efforts to enable a digitally driven

agency, which will improve operations

Identifying innovative solutions to

improve our ability to receive, count,

sort, mark, and process high volumes of

mail with additional capability to identify,

extract, and digitize/digitalize data from

envelopes and contents.

Moving forward on “scanning-as-aservice” by leveraging industry expertise

to digitize paper inventories through the

extraction of metadata, creation of

searchable PDFs of paper documents,

and transmission of files to an IRS

storage system that meets federal

recordkeeping standards.

IRS Forms Online. A critical aspect of

our modernization efforts involves our

work regarding IRS forms and

publications. Activities continue with the

goal of implementing adaptive forms that

are mobile, fillable and can be submitted

directly to the IRS. During FY 2022, we

worked to implement a hybrid staffing

model of employees and contractors to

work on eventually converting all 1,400

forms available on IRS.gov.

To cite some examples of the progress

we have made in this area, the following

forms were made available for electronic

filing for the 2022 filing season: Form

8992 Schedule B, U.S. Consolidated

Group Calculation of Global Intangible

Low-Taxed Income (GILTI) for each U.S.

Shareholder in the U.S. Consolidated

Group; Form 5471 Schedule Q, CFC

Income by CFC Income Groups; Form

5471 Schedule R, Distributions From a

Foreign Corporation; and Form 9000,

Alternative Media Preference.

We took an important step forward in

March 2022 by making the new

Schedules K-2, Partner’s Distributive

Share Items-International, and K-3,

Partner’s Share of Income, Deductions,

Credits, etc.-International, that attach to

the Form 1065, U.S. Return of

Partnership Income, able to be

electronically filed through our

Modernized eFile platform. The same will

be true for the Form 1120-S, U.S.

Income Tax Return for an S Corporation,

and Form 8865, Return of U.S. Persons

With Respect to Certain Foreign

Partnerships, versions of the K-2 and

K-3 schedules. To help communicate

these new schedules, we met with the

Council for Electronic Revenue

Communication Advancement and

third-party software companies about

updates to the schedules and

deployment dates.

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

Improvements in Datadriven Decision-Making

The IRS deployed the Enterprise Data

Platform (EDP) in FY 2022, which lays

the groundwork for continued

modernization and advanced analytical

capabilities. The scalable platform can

support data analytics for numerous

business and information technology

operations services, and its use by IRS

functions is expected to increase over

time. The EDP connects data providers

with data consumers. The EDP is a

component-based open architecture

that delivers universal data access for

authorized users and systems at the

enterprise level. It comprises three main

components: the Universal Data Hub,

Data Access Services and Analytical

Tools and Services.

Large Partnership Tax Compliance. In

FY 2022, the LB&I division expanded on

work begun in 2021 for the Large

Partnership Compliance (LPC) program.

The LPC team has expanded risk

assessment algorithms that will improve

our ability to identify potential high-risk

compliance issues across complex

pass-through entity tax structures. The

updated models will assess risk across

the entire LB&I partnership population

and utilize far more risk attributes

identified by partnership subject matter

experts than were utilized in prior years.

The newest model will be ready for use

in early FY 2023 to identify returns that

should be classified for potential

compliance treatments. The effort is

expected to improve the selection of

appropriate compliance enforcement

work and result in significant savings in

staff hours by reducing the need for

manual determinations of risk across

large return populations.

Criminal Investigation Initiatives.

During FY 2022, our CI division created

a new office, Advanced Analytics &

Innovation (AAI). AAI’s vision is to

become the trusted “go to” source

within CI for case generation, data

analytics expertise, and challenge

resolution through innovation and data

management and governance. AAI is

designed to provide high-quality support

in managing and engaging data

analytics, making data-driven decisions,

measuring and monitoring CI’s impact

on compliance, implementation of ideas,

and investigative support.

Also in FY 2022, a collaborative working

group consisting of CI’s Cyber division

along with AAI and Field and

International Operations formed a new

Data Management Working Group

(DMWG). The DMWG will drive

recommendations to support a

comprehensive management strategy to

facilitate CI’s data management

(acquisition, validation, cleaning,

updates, etc.) and governance.

Ghost Return Preparers. The Return

Preparer Office (RPO) collaborated with

the Research, Applied Analytics &

Statistics (RAAS) office to develop a tool

that helps RPO in its compliance work

by identifying ghost preparers, their

networks, and the tax returns they

prepare and submit using graph

clustering. A working beta model was

developed and tested, comparing its

output to other data sources and

research methods. RPO assisted in

defining and improving the search

capability for each data variable and in

creating reports. The tool was initially

released in June 2022, and RPO and

RAAS continue working together to

update and refine it.

Looking to the Future—

Fiscal Year 2023

P U T T I N G TA X PAY E R S F I R S T

As this report shows, the IRS’s story

reflects not only the work we have done

to serve taxpayers over the past year,

but also the challenges we face and the

vision we have for continuing to improve

the agency heading into the future.

Following passage of the historic

Inflation Reduction Act, the IRS has a

unique opportunity to transform

operations to better serve taxpayers and

the nation – both in 2023 and beyond.

IRS employees want to do more to help

taxpayers, and people will see

improvements in 2023. We want to be

able to answer more phone calls and

help more taxpayers and tax

professionals. We want to deliver tax

refunds and process tax returns timely.

We want to be ready, whenever a crisis

hits, to deliver economic relief quickly

— as our employees demonstrated

repeatedly during the pandemic, working

long hours to deliver crucial programs.

Looking to the future, our work to

transform the agency and enhance the

taxpayer experience will be helped

greatly by the funding provided under

the Inflation Reduction Act. The Act

allocates about $80 billion to the IRS

over the next 10 years. Enactment of

this legislation is a transformational

moment for our agency – and an

opportunity for the future of tax

administration as well as IRS employees.

These new funds will help us in many

areas, including adding important

resources for our tax enforcement,

taxpayer service and technology.

The funding will provide for a steady flow

of new employees to ensure the revenue

needs of the country – from defense to

education – are met in the years to

come. Many of the new employee gains

will be in future years, and in the

meantime, we will also work to retain

existing employees who can share

knowledge and help train new staff

coming in.

Going forward, the IRS will continue

working to meet the challenges we face

with determination and innovation. Our

dedicated workforce will continue striving

to make a positive difference for taxpayers

by enhancing the taxpayer experience and

ensuring fair enforcement of the tax laws.

As we continue on this journey, we see a

bright future ahead for our agency, the tax

system and our country.

Billions of dollars will go toward tangible

improvements that taxpayers will see

when they interact with the IRS. We will

improve customer service, answer more

calls, process returns and refunds faster,

update our computer systems and

simplify tax filing. We will also continue

building online capabilities to enable

taxpayers to fully interact with the

agency digitally. These resources will

also enable the Service to increase

audits of taxpayers at the high end and

collect taxes from those who have not

paid their full bill. Ultimately, this will

help ensure a fair tax system, as well as

a simpler tax filing season for taxpayers

who are doing everything right.

– Doug O’Donnell, Acting Commissioner

This is a 10-year plan, and it will take

time to put these provisions into place.

We have a great deal of work ahead to

deliver on the high expectations

prompted by our receipt of this historic

funding. But IRS employees are up to

the task – and will deliver for the nation

as they have countless times before in

the history of our agency.

– Jeffrey J. Tribiano, Deputy

Commissioner for Operations Support

– Melanie Krause, Acting Deputy

Commissioner for Services and

Enforcement

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

AÑO

TRIBUTARIO

2021

1040(SP)(y

1040-SR(SP))

INSTRUCCIONES

Incluye las instrucciones para los

Anexos 1 a 3

I R S P R O G R E S S U P D AT E F Y 2 0 2 2

Cambios para 2021

Ley del Plan de Rescate

Estadounidense de 2021. Las

siguientes disposiciones de esta ley

afectan el año tributario 2021.

• Crédito por gastos del cuidado de

menores y dependientes

aumentado.

• Crédito por ingreso del trabajo

para persona por sí sola expandido.

• Crédito tributario por hijos

expandido. Se realizaron pagos por

adelantado del crédito tributario por

hijos en 2021.

Para más detalles sobre estos y

otros cambios, vea Qué Hay de

Nuevo en estas instrucciones.

Acontecimientos Futuros

Vea IRS.gov/Español e IRS.gov/Forms, en inglés, y para obtener la información más reciente sobre los

acontecimientos relacionados a los Formularios 1040(SP) y 1040-SR(SP) y sus instrucciones, tales como legislación

promulgada después de que éstos se hayan publicado, acceda a IRS.gov/Form1040SP.

Free File es la manera rápida, segura y gratis para preparar y enviar sus impuestos

electrónicamente. Visite IRS.gov/FreeFile y pulse sobre Español.

Pague por Internet. Es rápido, fácil y seguro. Visite IRS.gov/Pagos.

Department of the Treasury Internal Revenue Service www.irs.gov

Feb 08, 2022

Cat. No. 74352R

Publication 5382 (Rev. 1-2023) Catalog Number 73535Y Department of the Treasury Internal Revenue Service www.irs.gov

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.