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- New 2022 IRS rules include12345:
- Amortization of R&E expenditures: Taxpayers may no longer deduct research and experimental (R&E) expenditures currently under Sec. 174 but must amortize them over five years or longer.
- Carried interests
- Exempt organization executive compensation
- Expired provisions
- Energy and fuel credits
- Depreciation special rules
- Penalty-free early withdrawals from IRAs and 401(k)s for people under age 59½
- Up to $10,000 for domestic abuse victims and $1,000 for emergencies can be taken without paying the 10% additional tax.
Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.We put together the top six 2022 federal tax changes that taxpayers like you should know about before filing your income tax return in 2023. Tax year 2021 saw major tax changes due to the coronavirus pandemic, but many of those changes went away in 2022. Let’s look at the main events and how they might impact your tax refund this year.www.taxact.com/tax-information/2022-tax-changesWhat’s new for 2022 in federal taxes
www.thetaxadviser.com/news/2022/jan/new-2022-f…WASHINGTON — The Internal Revenue Service today announced the tax year 2022 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2021-45 provides details about these annual adjustments.www.irs.gov/newsroom/irs-provides-tax-inflation-ad…For the 2022 tax year, taxpayers will follow guidelines set forth by the old IRS rule — you should receive a 1099-K form if you earned at least $20,000 or received at least 200 transactions. You won’t receive tax forms triggered by the ”$600 rule” until next year.www.cnbc.com/select/irs-600-reporting-rule-delayed/Among the changes that take effect this year are the following. People under age 59½ can take more penalty-free early withdrawals from IRAs and 401 (k)s. Up to $10,000 for domestic abuse victims and $1,000 for emergencies can be taken without paying the 10% additional tax. Regular income tax would still be due.
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