1. Tax Paperwork – Taxpayers should gather all their tax documents. The basic documents are IRS Form W-2’s, Form 1099’s and other information forms. There may be specific paperwork to support income tax deductions, education credits or mortgage interest payments. It is helpful to have the adjusted gross income (AGI) from your prior year tax return if you plan to file electronically. You can use an IRS Individual Online Account to view a Form W-2, Wage and Tax Statement or Form 1095-A, Health Insurance Marketplace Statement. These are under the Records and Status tab in your IRS account.
2. Names, Birthdates and Social Security Numbers (SSNs) – You must provide the correct name, date of birth and SSN for each dependent. Your name should be entered exactly as it appears on your Social Security card. If a dependent does not have an SSN, you can request an Individual Tax Identification Number (ITIN).
3. Electronic Filing – The IRS recommends you reduce math errors by using electronic filing. This might include IRS Free File, Free File Fillable Forms or Direct File. Your online tax software may highlight your potential tax credits or deductions. It also will check your return and prompt an entry if you have failed to include important information. If you choose to submit a paper tax return, you must be certain that you have the correct mailing address for the IRS. You can find the mailing address on IRS.gov.
4. Taxable Income – The majority of income is taxable. If you do not report your taxable income, you could be required to pay interest and penalties. Income includes interest earned from financial accounts, unemployment benefits, income from services or the gig economy and sale of digital assets.
5. Digital Assets – All taxpayers are asked on their tax return to answer either "Yes" or "No" to a digital asset question. You must answer this question even if you have not bought or sold digital assets in 2024. If you have a digital asset transaction, you should visit the Digital Assets webpage on IRS.gov.
6. Bank Routing and Account Numbers – Most taxpayers request an electronic transfer of their refund into a bank account. You should check to be certain you have the correct routing and account numbers. These are on the lower portion of a check. The routing and account numbers are also available on some prepaid debit cards. This is an option if you do not have a bank account.
7. Sign and Date – If you have a joint tax return, both spouses must sign and date the return. If you are filing electronically, you will need to authenticate the tax return by including your adjusted gross income from the prior year.
8. Tax Payments – Tax payments are due on April 15. Individuals in a federally declared disaster zone usually receive additional time to file. You may make payments using the Individual Online Account, Direct Pay, the Electronic Federal Tax Payment System (EFTPS) or through a debit or credit card.
9. Tax Filing Extension – Taxpayers may request a six-month extension for filing until October 15, 2025. You can pay using one of the online payment options and check the box requesting an extension. You can file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return or request an extension through IRS Free File. The extension allows extra time for filing but is not an extension of time to make your tax payment. The exception to this rule is a limited number of individuals who are in a federally declared disaster zone.

My spouse and I are thinking about making some modifications to our home so we can live here comfortably for as long as possible. Can you recommend some resources that can help us make our home safer as we grow older?

Many retirees, like you and your spouse, want to remain in their own home for as long as possible. But being able to do so will depend on how easy it is to update your home as you get older. There are key features and improvements you can make that will make your house safer and more convenient as you grow older.

Home Evaluation

The first step in making your home more livable as you age is to do an assessment. You should walk through each room and identify problem areas that have potential for tripping or slipping as well as areas that are difficult to access or maintain. There are several organizations that have checklists that point out potential problems in each area of the home, along with suggested modifications and solutions.

Rebuilding Together, for example, has a short “Safe at Home Checklist” that was created in partnership with the Administration on Aging and the American Occupational Therapy Association. To find the checklist, visit AOTA.org and search for “Rebuilding Together Safe at Home Checklist.”

The National Association of Home Builders also has a checklist that offers more than 100 suggestions to help homeowners aged 50 and over live safely, independently and comfortably. Their checklist can be found by visiting NAHB.org and searching for the “Aging-in-Place Remodeling Checklist.”

You may want to review AARP’s excellent resource guide that is filled with tips and diagrams to make your entire home safer and easier to live in as you age. You can access it at AARP.org, by searching for “HomeFit Guide.”

Personalized Advice

For more personalized help, consider scheduling a professional in-home assessment with an occupational therapist (OT). An OT can evaluate your home’s challenges and potential hazards, recommend solutions and introduce you to products and services to help you make improvements.

To find an OT in your area, check with your physician, health insurance provider, local hospital or seek recommendations from family and friends. Many health insurance providers, including Medicare, will cover the cost for a home assessment by an OT if prescribed by your doctor. However, Medicare will not cover the cost of upgrades to the home.

Another option is to contact a Certified Aging-in-Place Specialist (CAPS). CAPS are home remodelers and design professionals who specialize in aging-in-place home modifications. They can suggest ways to modify or remodel your home to fit your needs and budget. CAPS are generally paid by the hour or receive a flat fee per visit or project. To find a CAPS-certified professional in your area visit the National Association of Home Builders website at NAHB.org/capsdirectory where you can search by last name, credentials, state and city.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.

The Internal Revenue Service (IRS) notes, “With filing season underway, this is a prime period for identity thieves to hit people with realistic-looking emails and texts about their tax returns and refunds. Watching out for these common scams can keep people from becoming victims of identity theft and protect their sensitive personal information that can be used to file tax returns and steal refunds."

1. Text Message Scams— There has been an uptick in text messages from senders that claim to represent the IRS. These fraudulent messages often include links to bogus websites that purport to be the IRS. The IRS emphasizes it does not use text messages other than the IRS Secure Access service. The IRS also will not send direct messages through social media platforms.
   
   If you receive a text message that claims to be from the IRS, you should take a screen shot and send it to phishing@IRS.gov. With the screenshot, include the date and time you received the text message and your phone number. You can take a screenshot on an iPhone by simultaneously pressing and releasing the side button and volume button. On other smartphone models, you may press at the same time the side button and home button or the top button and home button. The screenshot may then be accessed through your phone’s photos app and emailed to phishing@IRS.gov.

1. Unemployment Fraud— There is a surge in efforts by organized crime rings to steal identities and file fraudulent unemployment claims with state agencies. Your state office will then issue IRS Form 1099-G, Certain Government Payments to the recipient and the IRS. If you receive a fraudulent or inaccurate Form 1099-G, you should report it to the state agency and obtain a corrected Form 1099-G. For information on unemployment fraud and to report an incident, go to DOL.gov/fraud. If you receive any communication from a state agency about an unemployment claim that you did not file or a notice from your employer about an unemployment claim that is improper, you should also report it.

1. Email Phishing Scams— The IRS emphasizes that it does not contact taxpayers through email to request personal or financial information. If you receive an unsolicited email, do not click on any links in the email. Send the email as an attachment to phishing@IRS.gov. The "Report Phishing and Online Scams" webpage at IRS.gov provides additional information.

1. Phone Scams— The IRS notes it does not leave urgent or threatening messages on your phone or voicemail. Scammers will often threaten victims with arrest, deportation or revocation of a driver's license. It is possible to "spoof" caller ID numbers. The scammer may attempt to spoof the caller ID number of a sheriff's office, department of motor vehicles or federal agency. The IRS emphasizes it will never call and demand payment through a prepaid debit card, gift card or wire transfer. It will also not ask for a credit or debit card over the phone.
   
   If you receive a threatening call, hang up the phone. You can report the caller ID and callback number on phishing@IRS.gov. You also may report the call on FTC.gov and note "IRS Telephone Scam" on your report.
   
   If you owe tax or think you might have a tax bill due to the IRS, you should hang up the phone. You can create an online account on IRS.gov and review your information. There may be a phone number on a billing notice from the IRS or the general IRS number is 800-829-1040.
   
   If you are a victim of identity theft and a fraudster has used your Social Security number to file and claim a fraudulent refund, you may be contacted by the IRS. You should immediately respond to any IRS notice and call the listed number.
   
   You may file IRS Form 14039, Identity Theft Affidavit. If you are a victim of identity theft, you still must file and pay taxes. Many individuals use a paper form to pay their tax in this circumstance.

Editor's Note: IRS tax filing season always causes fraudsters to intensify their efforts. Taxpayers should be familiar with the principal ways scammers attempt to steal identities and file fraudulent returns.

Individuals with diabetes, high blood pressure, heart problems or a family history of kidney disease have an increased risk for chronic kidney disease, a condition in which the kidneys lose their ability to effectively filter your blood.

According to the Centers for Disease Control and Prevention (CDC), around 37 million U.S adults have chronic kidney disease, and many more are at risk of developing it. Because kidney disease develops slowly before symptoms arise, many people are not aware they have the disease.

If left untreated, chronic kidney disease can eventually require dialysis or a kidney transplant. Even mild kidney problems increase the risk of heart attacks, strokes, anemia and bone disease.

Kidney disease has become widespread today due to the rise of obesity, type 2 diabetes and high blood pressure, all of which strain the kidneys. Another factor is the increasing number of people who take multiple medications, which can overtax the organs. People over the age of 60 are especially vulnerable because they tend to take more medications, and because kidney function naturally declines with age.

Get Screened

Because kidney disease is often symptomless, early stages of the disease usually go undiagnosed. The only way to detect it before it advances is through routine blood and urine tests. Anyone with diabetes, high blood pressure or heart disease, or over age 60 should be tested annually.

If your lab results indicate a decline in kidney function for more than three consecutive months, you may receive a diagnosis of kidney disease and be referred to a nephrologist. While kidney damage cannot be reversed, there are several effective lifestyle changes and treatments that can help prevent further damage.

Control your blood pressure: If you have high blood pressure, aim to keep it below 140/90. If you need medication, ACE inhibitors and ARBs are good choices because of their proven ability to protect kidney function.

Control your diabetes: If you have diabetes, maintain blood sugar levels as close to normal as possible. Diabetes medications such as SGLT-2 inhibitors have shown to be effective in helping slow the progression of kidney disease, even in non-diabetic patients.

Adjust your diet: This usually means reducing protein, phosphorus, sodium, sugar and potassium. Your doctor can help you determine an appropriate diet, or you may want to consult with a dietitian.

Watch your meds: Dozens of commonly used drugs can damage the kidneys, especially when taken in high doses over long periods. Notably non-steroidal anti-inflammatory drugs (NSAIDs), like ibuprofen and naproxen, proton pump inhibitors (PPI) used for heartburn and gastroesophageal reflux disease (GERD), and certain herbal supplements can also be problematic. Talk to your doctor about your prescriptions, over-the-counter and herbal products to identify potential problems and find alternatives.

Exercise and lose weight: If you are inactive, start an aerobic fitness routine (walk, swim, cycle, etc.) that gets your heart pumping. Regular physical activity can lower blood pressure, control diabetes and support weight loss, all of which benefit kidney health.

Stay hydrated: Dehydration can affect kidney function. Aim to drink at least 64 ounces of water per day.

Quit smoking: Smoking damages the kidneys and doubles the rate of progression to end-stage renal failure. If you smoke, consult with your healthcare professional to set up a plan to quit.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.

Losing your home in a fire is a devasting event, made even more difficult by the loss of your personal belongings and important documents. Replacing essential documents destroyed in a fire, however, can be a straightforward process once you know where to turn. Here are some resources to help you get started.

Birth certificates: If you were born in the United States, you can replace your birth certificate by contacting the vital records office in the state where you were born. You can visit CDC.gov/nchs/w2w/index.htm for contact information. The state office will give you specific instructions on how to order a certified copy. The cost will vary from state to state but often ranges between $10 to $30.

Car titles: Most states offer replacements through the agency that handles vehicle titles in your state, which could be the Department of Motor Vehicles, Department of Revenue, Secretary of State or another agency. You will need to complete a Replacement Title application and pay the application fee, which varies by state. You may also need to show identification and proof that you own the car, such as your vehicle registration or provide your license plate number and vehicle identification number.

Property deed: To obtain a copy of the deed to your house, contact the county recorder’s office. Some counties provide an online self-service option where you can search for your property, locate the deed and download a copy of your deed. If you are not able to obtain a copy of your deed online, then visit the office in person or call for assistance to request help in obtaining a copy.

Marriage certificate: To obtain a replacement for your marriage certificate, contact the vital records office of the state you married in to order a copy. For contact information on each state, visit CDC.gov/nchs/w2w/index.htm. You will need to provide the full names of both you and your spouse, the date of your wedding and the city or town where the wedding was held. The fee for a replacement typically ranges between $10 to $30.

Social Security cards: In most states, you can request a replacement Social Security card online for free at SSA.gov/myaccount. Once there, click on “Request a replacement Social Security card” and answer a few questions to verify your identity and that you are eligible for a replacement.

Medicare cards: If you are enrolled in original Medicare, you can replace a lost or damaged Medicare card by calling Medicare at 800-633-4227 or by logging into your MyMedicare.gov account. There can print your own card or request a new card to be mailed to you at no cost. If you are enrolled in a Medicare Advantage Plan, you will need to call your plan to get your card replaced. If you get Railroad Retirement Board benefits, you can get a replacement card by calling 877-772-5772.

Tax returns: If you used a tax preparer, contact them to request copies of past tax returns. You can also get copies of federal returns directly from the Internal Revenue Service by filling out and mailing Form 4506. To download this form, visit IRS.gov/pub/irs-pdf/f4506.pdf or call 800-829-3676 and request it be mailed to you directly. The cost is $30 for each return requested. To get copies of your state tax returns, contact your state’s tax agency. Some states will offer an online service while others may require that you mail or fax a request form.

Passports: If your U.S. passports were not expired, you should report them as lost. You can do this online at PPTform.state.gov or in person when you apply for a new passport at a Passport Acceptance Facility, many of which are located in U.S. post offices. Visit iafdb.travel.state.gov to locate a facility near you. You will also need to complete and submit Form DS-64 and Form DS-11. The replacement fee is $130 per passport.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.

1. Filing Too Early — While most taxpayers understand they should not file after the April 15, 2025, deadline (unless they have requested an extension until October 15, 2025), it is also important to avoid filing too early. Taxpayers should ensure that the IRS has opened the filing period for the tax year in which they are filing for. Filing too early can be problematic, as some taxpayers may not have received all their tax forms, such as Forms W-2, Forms 1099 or other documents required for proper filing.
2. Wrong Social Security Number — The IRS software will check your Social Security Number (SSN). It should be the same as the number that appears on your Social Security card.
3. Name Spelled Wrong — Taxpayers must list their name on the tax return. Your name should match the information on your Social Security card or other valid government identification card.
4. Error in Income — Taxpayers who manually enter their wages, dividends, bank interest or other income frequently make errors. All entries made should be carefully checked. The entries are necessary to correctly calculate credits or deductions.
5. Incorrect Filing Status — The Interactive Tax Assistant (ITA) on IRS.gov may be helpful if you are not certain about your filing status. Income tax standard deductions and some exemptions will vary depending upon whether you are filing as a single person, a married couple or head of household.
6. Math Mistakes — The most common mistake taxpayers make is an error in addition or subtraction. Taxpayers using online software and filing electronically will usually avoid these miscalculations.
7. Wrong Credit or Deduction — The Earned Income Tax Credit (EITC), Child and Dependent Care Credit (CDCC) and Child Tax Credit (CTC) are complicated. The Interactive Tax Assistant may help determine eligibility for a specific credit or deduction.
8. Incorrect Bank Account Number — Most taxpayers who file electronically have their refund sent to their bank account. However, taxpayers must correctly type the routing and account numbers to ensure the funds are sent to the proper account.
9. Unsigned Tax Return — Taxpayers who file a paper return are required to sign the return. A joint return must be signed by both spouses. A common mistake occurs when one spouse forgets to sign the return.

Editor’s Note: Many of these errors are avoidable with the use of online software and electronic filing. If you use online software, it will check your return and avoid most of the common filing errors.

Many adults experience memory lapses as they age and may wonder if these are signs of Alzheimer’s disease or another type of dementia. To better understand memory lapses, here are some tips and resources you can turn to. 

Warning Signs

As we grow older, some memory difficulties – such as forgetting names or misplacing items from time to time – are associated with normal aging. However, the symptoms of dementia are more severe than mere memory lapses.

While symptoms can vary greatly, people with dementia may experience issues such as short-term memory, keeping track of a purse or wallet, paying bills, planning and preparing meals, remembering appointments or traveling out of the neighborhood.

To help you distinguish between typical age-related memory loss and signs of a more serious condition, the Alzheimer’s Association provides a list of 10 warning signs that you can review at 10signs.org.

The Alzheimer’s Association also provides information including the signs and symptoms of the different types of dementia, including vascular dementia, Lewy body dementia, frontotemporal dementia, Parkinson’s disease, Huntington’s disease, chronic traumatic encephalopathy and others.

Memory Screening

A great resource to help you address your memory concerns is the Alzheimer’s Foundation of America, which offers a National Memory Screening Program. This free, confidential, service provides face-to-face memory screenings virtually and in real-time. The screening takes about 10 to 15 minutes to complete and consists of questions and tasks to evaluate your memory status. Once the screening is complete, the screener will review the results with you.

Available to everyone, these memory screenings are done daily Monday through Friday, and are administered by doctors, nurse practitioners, psychologists, social workers or other healthcare professionals across the country.

A smart phone, computer, tablet or any other device with a webcam and internet capability is all that is needed. Appointments can be requested online at ALZFDN.org/memory-screening or by calling 866-232-8484. It is important to note that this screening is not a diagnosis of any condition but helps determine if you should consult with your doctor for a more thorough evaluation.

See Your Doctor

If you find that you need further evaluation, make an appointment with your primary care doctor for a cognitive checkup and medical examination. Depending on what is found, you may be referred to a geriatrician or a neurologist who specializes in diagnosing and treating memory loss or Alzheimer’s disease.

Experiencing some memory lapses does not necessarily mean you have dementia. Many factors like stress, depression, thyroid disease, side effects of medications, sleep disorders, vitamin deficiencies and other medical conditions can affect memory. Addressing these underlying causes can often reduce or eliminate memory concerns.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.

The Internal Revenue Service (IRS) reminds taxpayers that the season for natural disasters is approaching. The springtime can bring floods while summer is known for tornadoes and windstorms. In the fall season, there is a higher risk for fires and hurricanes.

With the substantial risk of floods, fires, tornadoes, windstorms, hurricanes and other natural disasters, it is important for all Americans to take protective steps. These steps could include securing and duplicating essential documents, creating documentation of collections and other valuable properties and understanding how to find assistance. By preparing ahead, taxpayers will be able to recover financially from a natural disaster faster with proper documentation.

1. Secure Your Documents — You should keep your important documents in waterproof containers and in a secure location. Important items include your tax returns, birth certificates, deeds to your home and other property, insurance policies and similar documents. Some individuals choose to have a copy of these documents held by a relative or friend in a different state.

2. Copies of Documents — Some of your documents are available only on paper, so you may wish to scan them into a digital file format. Once they are scanned, you have the option of transferring the documents to a commercial cloud-based storage system for additional security.

3. Inventory of Valuables — Taxpayers should have a detailed inventory of valuable property. You may take photos or videos of collections, art, jewelry or other valuable items. It is also helpful to have a general description of your property, which may include the make and model numbers of some items.

4. How to Get Help — If you are the victim of a natural disaster, it is important to understand how to obtain assistance. You will want to contact your insurance agent to report the loss. Some financial institutions can provide statements and electronic documents that may assist you in rebuilding your financial affairs. The IRS.gov site has a helpful page called "Reconstructing records after a natural disaster or casualty loss."

5. IRS Assistance — The IRS provides assistance after a federal disaster has been declared. The IRS “Tax relief in disaster situations” webpage may be helpful. In many cases, the IRS delays filing or tax payment dates. The date will be specific for your affected area, so check visit IRS.gov for details. There also is an IRS disaster hotline at 866-562-5227.

6. Disaster Loss Deduction — If you have a substantial loss, you may qualify for a disaster loss deduction. The uninsured or unreimbursed disaster loss may be deductible. Check out the rules set forth in IRS Publication 547, Casualties, Disasters, and Thefts.

Everyone should prepare and be ready for natural disasters. It is important to develop an evacuation plan and set aside essential items before a storm or other disaster threatens your life and property.

For people with disabilities and medical conditions, service dogs can offer helpful assistance. These specially trained animals not only assist with daily tasks but also offer great companionship and an invaluable sense of security. However, it is important to note that acquiring a service dog can be costly and there may be a long waiting list to get one. Here is what you should know.

While most people are familiar with guide dogs that help individuals that are visually impaired, there are a variety of assistance dogs trained to help people with physical disabilities, hearing loss and other medical conditions.

Unlike most pets, assistance dogs are highly-trained specialists – often including breeds like Golden Retrievers, Labrador Retrievers and German Shepherds. These dogs are trained to understand and execute approximately 40 to 50 commands. Service dogs are well-behaved, calm and are granted access to all public areas. Here is a breakdown of the different types of assistance dogs and what they can help with.

Service dogs: These dogs are specially trained to help individuals with physical disabilities such as multiple sclerosis, spinal cord injuries, Parkinson’s disease and chronic arthritis. They typically perform tasks that the owner may find challenging, like carrying or retrieving items, picking up dropped objects, opening and closing doors and turning light switches on and off. They can also aid with balance support, assist with household chores and alerting others when help is needed.

Service dogs can also be trained to help people with medical conditions like epilepsy or other seizure disorders, autism, diabetes, post-traumatic stress disorder (PTSD) and other psychiatric disabilities.

Guide dogs: For the blind or visually impaired, guide dogs help in navigating their surroundings safely. Guide dogs help their handlers avoid obstacles, stop at curbs and steps, navigating through shopping centers and buildings, as well as finding doors, seats and pedestrian crossing buttons.

Hearing dogs: For those who are deaf or hearing impaired, hearing dogs can alert their owner to specific sounds such as ringing phones, doorbells, alarm clocks, microwave timers and oven timers, smoke alarms, approaching sirens, crying babies or someone calling out the owner’s name.

Finding a Dog

If your parent is interested in getting a service dog, contact a credible assistance dog training program. Use the Assistance Dogs International website (AssistanceDogsInternational.org) which provides a listing of around 85 accredited members and 35 candidate programs in North America.

After you locate a program, you will need to either visit their website or call them to learn about the types of training dogs they offer, the areas they serve, how long their waiting list is and what they charge. Most dog training programs charge anywhere from $10,000 to $40,000 or more for a fully trained service dog. However, many programs can assist with fundraising or grant applications for those in need. It is important to note that none of these expenses are covered by health insurance or Medicare.

To get an assistance dog from an accredited program, your parent will need to show proof of disability, which a physician can provide. Your parent will also need to complete an application and undergo an interview process. In order for your parent to become familiar with the dog, they may also need to go and stay at the training facility for a week or two so they can receive training on how to handle the dog.

It is also important to understand that assistance dogs are not for everybody. They require time, money and care that your parent must be able and willing to provide.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of “The Savvy Senior” book. Any links in this article are offered as a service and there is no endorsement of any product. These articles are offered as a helpful and informative service to our friends and may not always reflect this organization’s official position on some topics. Jim invites you to send your senior questions to: Savvy Living, P.O. Box 5443, Norman, OK 73070.

The IRS reminds taxpayers they are required to file their tax return by April 15, 2025. Before filing, you should be certain you have all the required documents. It may be helpful to create an IRS Online Account. This gives you secure access to your prior tax returns and other key information. The IRS also encourages taxpayers to retain their tax documents in a digital format to facilitate tax filing.

Some taxpayers have an Individual Taxpayer Identification Number (ITIN). If an ITIN remains unused for three consecutive years and expires, the taxpayer should renew it through IRS.gov.

There are many tax changes and updates that will benefit taxpayers. The Additional Child Tax Credit (ACTC) has increased to $1,700 for each qualifying child. The IRS cannot process ACTC refunds until mid-February, but that deadline has passed, and refunds may now be issued.

The standard deductions for 2024 have increased. The deduction is $14,600 for a single person, $21,900 for a head of household or $29,200 for a married couple or a qualifying surviving spouse. The Child Tax Credit (CTC) is $2,000 for qualifying children. The credit is phased out for upper-income individuals with income over $200,000 ($400,000 with a joint return). A child must be age 17 or under on December 31, 2024 to qualify for the CTC.

The Earned Income Tax Credit (EITC) is available to taxpayers without a qualifying child if they are between age 25 and 65 as of December 31, 2024.

There is an adoption credit of $16,810 per eligible child. This phases out with a modified adjusted gross income (AGI) over $252,150.

The Clean Vehicle Credit (CVC) is allowed up to $7,500 for a qualifying new vehicle. It is reported on IRS Form 8936. The clean vehicle credit for new vehicles is phased out for incomes over $150,000 for single filers and $300,000 for a married couple. For used clean vehicles, the CVC is $4,000 and is phased out for incomes over $150,000 for joint filers and over $75,000 for single filers.

An IRA contribution may be made up until April 15, 2025. The IRA limit for 2024 is $7,000 ($8,000 for individuals age 50 or older). The Roth and traditional IRA limits are phased out for many upper-income taxpayers.

The IRS reminds taxpayers that there are several no-cost filing options for many individuals.

1. IRS Free File — The IRS Free File program offers commercial tax software at no cost to the taxpayer. It allows a free federal and, in some cases, state tax return. It is available for individuals with incomes under $84,000. You can use IRS.gov to review the Free File programs and select one of the commercial software vendors.
2. Direct File — The federal government developed the Direct File software, which is available for taxpayers in 25 states. The Direct File program options are listed on IRS.gov. It has been expanded for the 2024 tax year. Options include the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), Child and Dependent Care Credit (CDCC) and other credits. Direct File taxpayers may not itemize but must use the standard deduction. They also may include student loan interest, education expenses or health savings account (HSA) contributions.
3. MilTax — MilTax is a free program through the Department of Defense. It is available to all active-duty military individuals. The software includes specific information for military members who are deployed in combat or have housing allowances. It allows the filing of a federal tax return and up to three state tax returns.
4. VITA and TCE — The IRS supports a free tax return preparation service for qualified individuals. The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs are available in many locations. You can use the VITA Locator Tool on IRS.gov to find the best location.