The Internal Revenue Service (IRS) announced that 1.2 million taxpayers claimed more than $6 billion of residential clean energy tax credits. Over 2.3 million taxpayers received $2.1 billion in credits for home energy improvement projects.

The residential energy credit went to 750,000 homeowners who installed solar rooftop panels. About 700,000 taxpayers improved their homes with insulation or other types of energy enhancements.

Treasury Secretary Janet Yellen stated, "The law has lowered the cost of clean energy upgrades for more than 3.4 million American families, saving them hundreds, if not thousands, of dollars annually on their utility bills for many years to come."

The IRS website explains there are requirements and limits for home energy credits. There are also specific rules for the residential clean energy credit or the efficient home-improvement credit.

1. Home Energy Tax Credits — Homeowners may claim a credit for their primary residence. Some renters and owners of second homes may also qualify. The specific details on energy credits are explained on energy.gov. The residential clean energy credit generally involves solar, fuel cells or batteries and is 30% with no lifetime or annual limit from 2022 to 2032. For most taxpayers, the energy efficient home-improvement credit for 2023 through 2032 is 30% up to a maximum of $1,200. However, there is an additional potential $2,000 credit for heat pumps, biomass stoves and boilers.
2. Residential Clean Energy Credits — The nonrefundable residential clean energy credit is not limited, except for fuel cells. The fuel cell limit is $500 for each half kilowatt of capacity. The credit applies to both owners and renters of their main home. The credit is normally applied to solar photovoltaic panels, but may also include solar water heaters, wind turbines, geothermal heat pumps, fuel cells and battery storage. Homeowners who receive any rebates or subsidies will need to subtract those amounts from the qualified expenses. Battery storage qualifies if there is a capacity of 3 kilowatt hours or greater.
3. Energy Efficient Home Improvement Credit — The efficient home credit is generally 30% up to $1,200 for most improvements and 30% up to $2,000 for heat pumps, biomass stoves and boilers. You must be modifying your main residence, and it must be located in the United States. The building components must have a lifespan of at least 5 years. Energy Star exterior doors or windows and skylights may qualify. Insulation and air ceiling materials must meet the International Energy Conservation Code (IECC) standards. A home energy audit with a written report by a home energy auditor qualifies for a $150 credit. The residential energy items could include central air-conditioners, natural gas, propane or oil water heaters or furnaces and boilers that meet Consortium for Energy Efficiency (CEE) standards. If there are any subsidies or rebates, those must be subtracted before calculating your credit.

I recently received an email that I needed to update my online Social Security account. Is this legitimate or is it a scam?

The Social Security Administration sent out a legitimate email last month to notify recipients that they are making changes to the way you access Social Security’s online services, including your personal “my Social Security” account. The changes will simplify your sign-in experience and align with federal authentication standards and ensure safe and secure access to your account and other online services.

If you created an online “my Social Security” account before September 18, 2021, you will need to transition to a Login.gov account to continue to access your account. If you already have either a Login.gov or ID.me account, you do not have to take any action.

“My Social Security” accounts allow both beneficiaries and those not yet receiving benefits to access services, such as requesting Social Security card replacements, estimating future benefits, checking on the status of benefit applications and managing current benefits.

The online services aim to save time for both current and future beneficiaries, as well as for the Social Security Administration, which grapples with excessive wait times on its toll-free line. The average speed to answer those calls was approximately 36 minutes in the second quarter, according to the SSA. The agency’s goal is to bring the average wait time down to 12 minutes by the end of September 2025.

Update Your Account

If you already have a “my Social Security” account, go to SSA.gov/myaccount and sign in with your Social Security username. You will be guided through the process of creating a new account with Login.gov. Once you successfully link your personal account with your new Login.gov account, you will get a confirmation screen and have immediate access to online services. In the future, you will sign into your account through Login.gov.

Beware of Scams

To be sure you are taking the appropriate steps to update your account, it is important to verify any websites or links leading you to the Social Security website. The legitimate Social Security Administration website link is www.SSA.gov and the agency link to “my Social Security” account is www.SSA.gov/myaccount.

It is very important to be mindful of potential scam artists who may send you fraudulent websites pretending to direct you to the Social Security website. These sites will closely mimic the format of the agency’s links to try to lure you into entering your personal information.

If you see a suspicious email or link, it is best not to respond or click on it. Instead, you can report it to the website of the SSA’s Office of the Inspector General or call the fraud hotline at 800-269-0271.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of "The Savvy Living" 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.

A digital will is an informal document that lists your digital assets along with instructions on how to access and manage them after you die. If you or your spouse spend time online, preparing a digital will is helpful for your loved ones and can help protect your privacy. Here is what you should know.

Do You Have Digital Assets?

The term "digital assets" refers to personal information that is stored electronically on either a computer or an online cloud server account that belongs to an individual. Anyone who uses email, has a PIN-protected cell phone, makes online purchases or pays bills online has digital assets. Digital assets generally require a username, password or PIN to access and can be difficult to retrieve if someone is incapacitated or passes away.

Creating a digital will (also known as a digital estate plan) will help your loved ones access your electronic devices and online accounts after your death. A digital will can also guide them in managing your digital assets according to your wishes. This, in turn, will protect your dormant accounts and assets from hackers or potential fraud after you die.

How to Write a Digital Will

Your first step in creating a digital will is to make an inventory list of your digital assets,which includes everything from hardware to email accounts. Here are a few categories to help kick-start your list:

• Electronic devices (computer, smartphone, tablet, external hard drive)
• Digital files (photos, videos or documents)
• Financial accounts (bank and brokerage accounts, credit cards, cryptocurrency)
• Bill paying accounts (utilities, mortgage accounts)
• Social media accounts
• Email accounts
• Cloud-storage accounts
• Movie or music streaming services
• Online purchasing accounts
• Subscription services (magazines, newspapers)
• Reward programs (travel, stores)
• Membership organizations

When making your list, you should include usernames, passwords, PINs, account numbers and security questions used for accessing each account. You should also provide detailed instructions on how you want your assets managed after your death. Some questions to consider include: Do you want certain accounts closed, archived or transferred? Do you want specific files or photos to be deleted or shared with loved ones? Do you want your social media profiles memorialized or deleted?

You may also consider appointing a digital executor to manage your digital assets and execute your wishes after you die. This person would be responsible for accessing your accounts and deleting, downloading, converting or managing your files and profiles.

From a legal perspective, it is important to know that most states have enacted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which legally recognizes digital estates. This law gives your personal representative or executor authority to manage some kinds of digital property including web domains and virtual currency. Legal access to other digital assets, such as emails and social media accounts, requires consent through your estate planning documents or other means.

Once your digital will is prepared, securely store it with your other estate plan documents. Storage options include a fireproof safe, a file cabinet at home, on your computer hard drive, with your estate planning attorney or with a reputable online digital estate planning service. Also, let your executor know where your digital will is stored and how to access it. Remember to keep your digital will updated whenever you create any new digital accounts or change passwords.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of "The Savvy Living" 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.

IRS Commissioner Danny Werfel stated, "We continue to see instances where tax professionals have had their systems compromised, and they did not realize it for weeks or months. Identity thieves are creative, and they can find ways of quietly penetrating systems. There are important warning signs tax pros should watch out for that can help alert them more quickly to a security issue and speed is critical to protect clients and their businesses from a security incident."

These tax security tips are explained at Nationwide Tax Forums held in Orlando, Baltimore, Dallas and San Diego. These forums are rapidly filling up and the IRS expects to have a sold-out attendance at each one.

There are several warning signs that individuals and tax preparers should watch for to protect themselves from identity thieves.

1. Unexpected IRS Online Account - If you received notice that a taxpayer has created an IRS Online Account without his or her consent or that the IRS has disabled an existing taxpayer online account, there is a problem.
2. Surprise Tax Transcript - It is possible to request a tax transcript through your IRS account. However, a fraudster may have initiated that request for a tax transcript.
3. Incorrect IRS Balance Due - If the IRS sends a notice that states an incorrect balance due for a taxpayer, there is probably an incorrect return filed by a fraudster.
4. Unexpected Client Calls - The tax preparer may receive client calls that claim to respond to a request. However, the initial request to the client may have come from a fraudster and not the tax preparer.
5. Unexpected Refund - A taxpayer may receive a refund without filing a tax return.
6. Slow Computer Response - The fraudster may have uploaded malware that reduces the responsiveness of your computer. Because information is being sent by the computer to identity thieves, the computer network may slow down. In addition, a computer cursor may move on its own or data may be changed without actions by the tax preparer. Finally, the tax professional could be locked out of his or her computer network.
7. Duplicate Social Security Number - If the fraudster files a return using the taxpayer's Social Security Number, a later return filed by the tax preparer may be rejected.
8. Extra IRS Filing Receipts - A tax preparer may receive more acknowledgments from the IRS than returns filed.

Tax preparers should immediately notify the IRS Stakeholder Liaison if there is an attack. There also is a Federation of Tax Administrators with appropriate contacts for state tax agencies. It is important to be proactive to reduce any potential losses for clients

Finding a reliable and trustworthy in-home caregiver for an elderly parent is not always easy. How can you ensure you find a caregiver that your parent likes and is comfortable with? Here are some tips that can help.

Know Your Parent's Needs

Before you start the task of looking for an in-home caregiver, your first step is to determine the level of care your parent needs. For example, if they only need help with daily living tasks like shopping, cooking, doing laundry, bathing or dressing, a "homemaker" or "personal care aide" could be sufficient. If your parent also needs health care services due to a condition or a disability, a "home health aide" can provide all the services a personal care aide does, plus they have training in administering medications, changing wound dressings and other medically-related duties. Home health aides often work under a nurse's supervision.

Once you settle on a level of care, you then need to decide how many hours of assistance they will need. For example, does your parent need someone to come in just a few mornings a week to cook, clean, run errands or help with a bath? Or do they need more continuous care that requires daily visits?

After you determine their needs, there are two ways in which you can go about hiring someone. You can hire someone ither through an agency or you can hire someone directly.

Hiring Through an Agency

Hiring a personal care or home health aide through an agency is the safest and easiest option, but it is more expensive. Costs typically run anywhere between $30 and $50 an hour depending on where you live and the qualification of the aide.

An agency will handle everything including an assessment of your parent's needs, assigning appropriately trained and pre-screened staff to care for them and finding a substitute caregiver on days the aide cannot come.

Some of the drawbacks, however, are that you may not have much input into the selection of the caregiver and caregivers may change or alternate, which can cause a disruption to your parent's routine.

To find a home care agency in your parent's area, use your preferred search engine with key words "home health care" or "non-medical home care" followed by the city and state your parent lives in. You can also visit Medicare's search tool at Medicare.gov/care-compare - and select the button for "home health services."

It is also important to know that original Medicare does not cover in-home caregiving services unless your parent has receiving doctor ordered skilled nursing or therapy services at home too. But, if your parent is in a certain Medicare Advantage plan, or is low-income and qualifies for Medicaid, he may be eligible for some coverage.

Original Medicare may cover eligible home health services for persons who are homebound and need part-time or intermittent skilled services like doctor ordered skilled nursing or therapy services. Medicare, however, will not pay for 24-hour-a-day care, homemaker services unrelated to your care plan or personal care activities, when it is the only care needed. If your parent has Medicare benefits through a Medicare Advantage Plan, you should verify with your plan about home health benefits. If your parent is eligible for Medicaid, they may also receive assistance with personal care activities.

Hiring Directly

Hiring an independent caregiver on your own is the other option, and it can be less costly. Costs typically range between $14 and $28 per hour. Hiring directly also gives you more control over who you hire, which allows you to choose someone who you feel is right for your parent.

Be aware that if you do hire someone on your own, you become the employer and there is no agency support to fall back on if a problem occurs or if the aide does not show up. You are also responsible for paying payroll taxes and compensating for any work-related injuries that may happen. If you choose this option, make sure you check the aide's references and thoroughly conduct background checks.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of "The Savvy Living" 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.

Unfortunately, having a parent or sibling with macular degeneration increases your chances of developing the condition by three to four times. However, the good news is that there are steps you can take to protect your eyesight and treatments available if you do get it. Here is what you should know.

What is AMD?

Macular degeneration, also known as age-related macular degeneration, is the most common cause of severe vision loss in people over age 60, affecting an estimated 20 million Americans.

AMD is a progressive eye disease that damages the macula, the part of the eye that allows us to see objects clearly, causing vision loss in the center of your vision. This affects the ability to do routine daily tasks like reading, driving and watching television, but it does not cause total blindness.

There are two types of AMD – dry and wet. Dry AMD, which affects about 85% to 90% of all people that have AMD, progresses slowly and painlessly over a period of years. Wet AMD is much more aggressive and can cause severe vision loss in a matter of weeks or months.

Factors that can increase your risk of getting AMD include age (60 and older), smoking, excessive exposure to sunlight especially if you have light-colored eyes, certain genetic components, a family history of AMD, high blood pressure, obesity and race.

What You Can Do

For anyone over the age of 65, it is recommended to have an annual eye examination by an ophthalmologist. They can spot early signs of AMD before vision loss occurs. Early signs may include shadowy areas in your central vision or unusually fuzzy or distorted vision.

The Amsler grid is also an excellent tool to check your eyes for AMD at home. You can find and use an Amsler chart by searching for it online.

There is currently no cure for AMD but if you are high risk, there are steps you can take to help manage it. These include eating antioxidant-rich foods such as dark green, leafy vegetables, and cold-water fish for their omega-3 fatty acids. Protecting your eyes from the sun by wearing UV protective sunglasses, controlling high blood pressure and exercising regularly may also help. If you smoke, quitting is another important step to help reduce risk.

Dry AMD Treatments

If you are diagnosed with AMD, your doctor may recommend taking a daily dose of antioxidant vitamins and minerals known as AREDS or AREDS2. Studies by the National Eye Institute have shown that while taking these supplements cannot prevent you from getting AMD, they can reduce your risk of progression from intermediate to advanced AMD by about 25%.

There are also two new medications (Syfovre and Izervay) that were approved by the FDA last year to treat a late-stage form of AMD called geographic atrophy (GA). These treatments, which are given either monthly or every other month in the form of an injection into the eye, can slow the progression of GA.

Wet AMD Treatments

For wet AMD, there are several anti-vascular endothelial growth factor drugs (anti-VEGF) medications like Avastin, Lucentis and Eylea that can stop vision loss and may even restore it. These medications, which have been around for more than a decade, are also given by injection into the eye and repeated every month or two.

Newer anti-VEGF drugs, like Vabysmo and Eyla HD, are also highly effective but do not require monthly treatments. Most patients on these medications can go three to four months between injections.

Medical Advice

The information in this article is for informational purposes only. Always consult the advice of a doctor or other qualified medical professional for any questions regarding a medical condition or treatment.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of "The Savvy Living" 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.

There are several specific scams that are promoted on social media. These include the Fuel Tax Credit, the Sick and Family Leave Credit, false household employment taxes and overstated withholding. The improper claims often lead to delayed refunds because the IRS must hold up the return and investigate to understand if the deduction or credit is proper.

Social media is ubiquitous in American society. However, social media posts may come from individuals from foreign nations who do not understand U.S. tax rules. The IRS urges taxpayers to be cautious about social media advice. There is a social media trend toward excessive promises and claims about various types of tax credits and deductions. The challenge for individuals is that many social media comments encourage you to follow the improper tax advice. You may think, “Surely all of these supposedly expert individuals cannot be wrong.”

The IRS has specific recommendations to protect individuals from these social media fraudsters and scammers.

1. Suspicious Refund Claims — If the IRS receives tax returns with frequently false credits or deduction claims, it will hold up the tax refunds and attempt to verify the claim. This is particularly true for the Fuel Tax Credit, the Sick and Family Leave Credit for Self-Employed Individuals and overstated withholding.
2. You Receive an IRS Letter — If you receive Letter 5747c, Potential Identity Theft during Original Processing – TAC, you should follow the directions on the letter. It will generally not be helpful to visit an IRS Taxpayer Assistance Center (TAC) or contact the IRS over the phone. Each letter has specific instructions you should follow.
3. Filing a Frivolous Return — There are potential serious consequences if the IRS believes that your tax return is frivolous. If your return is not valid, you should file a complete and accurate return within 30 days. If you do not file an amended return, you could be subject to penalties of $5,000 for the improper return or asked to submit to a compliance audit with the IRS. If the abuse is serious, the IRS may initiate a criminal prosecution.
4. Fuel Tax Credit Qualification — The fuel credit is meant only for off-highway vehicles used in businesses, farms, ranches, aviation or commercial fishing. It is not available to most taxpayers.
5. Sick and Family Leave Credit — The Sick and Family Leave Credit was enacted during the COVID-19 pandemic. It was available for individuals with a trade or business and was designed to assist self-employed individuals during the pandemic. This credit was only available during 2020 and 2021. It may not be claimed on a 2022 or 2023 tax return.
6. Overstated Withholding — Another scam that is promoted in social media invites taxpayers to create fictional employees. The taxpayer then manually fills out a Form W-2, Wage and Tax Statement, and claims there was a large withholding amount. The taxpayer hopes to receive a large refund for this fraudulent withholding. The IRS verifies withholding claimed on tax returns and is likely to audit the taxpayer.

Editor's Note: During the pandemic, many credits and deductions were passed for valid reasons. However, social media scammers tend to promise far more than is authorized. Taxpayers should be on guard and use a reputable tax preparer to ensure their returns are correctly completed.

There are several small improvements and simple modifications that can make a big difference in making an older adult’s kitchen safer and easier to use. Depending on each person’s specific needs, here are some kitchen tips to consider.

Lights: If the lighting in the kitchen needs improvement, replace an overhead fixture with a new ceiling light. In addition, add LED lighting under kitchen cabinets to brighten up the countertops.

Floors: If the kitchen has throw rugs, replace them with non-skid floor mats to reduce potential tripping or slipping hazards. Also, consider purchasing gel mats which have cushioning and offer greater comfort when standing for extended periods of time.

Cabinets and drawers: To reduce bending or reaching, organize the kitchen cabinets and drawers so that the items that are most frequently used are within a comfortable reach. You can also make the lower cabinets and pantry easier to access by installing pullout shelves or rotating trays. It is also helpful to install pull-down shelves in the upper cabinets so that your parent does not have to get on a stool to reach things on high shelves. It is also recommended to replace cabinet and drawer knobs with “D” or “C” shaped pull-handles because they are more comfortable to grasp.

Faucet: If the kitchen has a twist-handle kitchen faucet, replace it with an ADA- compliant single handle faucet or with a touch, motion or digital smart faucet. These alternative faucets are easier to operate, especially for those with arthritis or gripping problems. For safety purposes, set the hot water tank at 120 degrees to prevent possible burns.

Microwave and cooktop safety: If the microwave is mounted above the stove, consider moving it to the countertop so your parent does not have to reach over a cooktop to insert or remove food. To prevent home cooking fires, there are automatic stovetop devices that will turn off electric and gas stovetops when left unattended. To guard against microwave fires, there are devices that will automatically shut off the power to the microwave when smoke is detected.

Shopping for Appliances

If you are looking to upgrade appliances, there are a variety of different features to keep in mind.

Refrigerator: French-door refrigerators that open in the middle are great for seniors because it makes it easier to see and reach inside. Pullout adjustable height shelves and a water/ice dispenser on the outside of the door are also very convenient.

Stove or cooktop: Look for a stovetop with controls in the front that are easy to see and reach. Flat surfaced electric induction burners or continuous grates on gas stoves are also great for sliding heavy pots and pans from one burner to the next. Some cooktops also come with automatic shut off burners which will turn off when it detects excessively high temperatures.

Oven: When purchasing an oven, consider a side-swing door model. These models are easier to reach into without having to lean over a hot, swing-down door. Also consider a wall-mounted oven to eliminate bending. Self-cleaning ovens are helpful to eliminate bending over and twisting to clean.

Dishwasher: Consider a drawer-style dishwasher that slides in and out for easier access and, if possible, have it installed on a raised platform 12 to 24 inches above floor level so it can be loaded and unloaded without bending over.

Savvy Living is written by Jim Miller, a regular contributor to the NBC Today Show and author of "The Savvy Living" 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.