Some taxpayers may also qualify for penalty relief. There is a First Time Abate administrative waiver for taxpayers who are in good standing with the IRS.

1. History of Tax Filing — The first requirement is that you have filed for the past three years and there were no penalties assessed. If you filed for years 2021, 2022 and 2023 and did not have any penalties, you may qualify for First Time Abate relief.
2. Additional Requirements — Taxpayers also may have to pass additional tests. Taxpayers cannot have four or more Failure to Deposit penalty waiver codes. They may not have a Daily Delinquency Penalty or an event-based filing requirement.
3. First Time Abate Example — Assume that Taxpayer did not fully pay taxes for year 2024. Taxpayer called the IRS and requested penalty relief. The IRS gave Taxpayer a First Time Abate relief up to the date of the request. Six months later, Taxpayer made full payment on the taxes and called again. The IRS then granted another First Time Abate relief for the additional accrued penalty due from April 15 until that full payment.

The IRS emphasizes that if you do not qualify for the First Time Abate relief, there is also a possibility for relief based on your facts and circumstances. If the IRS believes that you are acting in good faith and have financial challenges, it may grant Reasonable Cause relief.

The IRS reminds taxpayers that it is still possible to file after the April deadline and receive a refund. For the 2021 tax year, an estimated one million taxpayers did not file, but they would have qualified for a refundable tax credit, most commonly the Earned Income Tax Credit (EITC) or the Child Tax Credit (CTC). Taxpayers with lower incomes should check with an advisor about potentially filing to receive a refundable tax credit. It is important to note that refunds may be delayed if more recent returns have not been filed, and any refund could be used to cover unpaid taxes, past-due child support or federal debts.

If you file for this credit, you can use the "Where’s My Refund?" tool on IRS.gov to check on the status of your refund. You will need your Social Security Number, your filing status and the exact dollar amount of your anticipated refund to use this tool.

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.

The requirement to file a federal income tax return this year depends on several factors, including your total income in 2024, the source of your income, your age and your filing status. Here is an overview of the IRS tax filing requirements for this tax season.

If your 2024 gross income, which includes all taxable income but excludes Social Security benefits (unless you are married and filing separately), was below the threshold for your filing status and age, you likely will not have to file a federal income tax return. The 2024 tax filing thresholds are the following:

• Single: $14,600 ($16,550 if you are 65 or older by January 1, 2024).
• Married filing jointly: $29,200 ($30,750 if one taxpayer is 65 or older or $32,300 if both taxpayers are over 65).
• Married filing separately: $5 at any age.
• Head of household: $21,900 ($23,850 if 65 or older).
• Qualifying surviving spouse: $29,200 ($30,750 if 65 or older).

To get a detailed breakdown on federal filing requirements along with information on taxable and nontaxable income, you can call the IRS at 800-829-3676 and ask them to mail you a free copy of the “1040 (and 1040-SR) Instructions” for Tax Year 2024. You can also find information online at IRS.gov/pub/irs-pdf/i1040gi.pdf.

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.