国税局: Taxpayers 可以 偿还伦理委员会 退款s 错误索赔
作者:罗恩Kuyath，顾问
美国国税局公布的资料(宣布2024 - 3 和 新闻稿IR-2023-247, 12月21日, 2023) regarding a Voluntary Disclosure Program (VDP) for taxpayers who applied for 和 received Employee Retention Credit (ERC) 退款s in error 和 now want to return those amounts. The ERC is a 退款able tax credit intended for businesses 和 tax-exempt organizations that continued paying employees during the COVID-19 p和emic 和 met certain conditions.
The 国税局 believes many taxpayers were given erroneous advice from aggressive marketing campaigns to file ERC 退款 claims. 自愿信息披露计划, 一直开到3月22日, 2024, allows taxpayers to repay 80% of the 退款s received in error. (Because many taxpayers paid fees for assistance in obtaining the ERC 退款s, 折扣是为了鼓励还款.)另外, no interest or penalties will be assessed on the 退款ed amounts if paid in full upon 国税局 acceptance.
In summary, here are the ERC-VDP requirements 和 other pertinent information:
Any employer who already received an ERC for a tax period but isn’t entitled to it 可以 apply if the following conditions are also true:
- The employer is not under criminal investigation 和 has not been notified that they are under criminal investigation.
- The employer is not under an 国税局 employment tax examination for the tax period for which they’re applying to the VDP.
- The employer has not received an 国税局 notice 和 dem和 for repayment of part or all of the ERC.
- The 国税局 has not received information from a third party that the taxpayer is not in compliance or has not acquired information directly related to the noncompliance from an enforcement action.
要申请，纳税人必须首先提交申请 15434年形成, Application for Employee Retention Credit Voluntary Disclosure Program, available on 国税局.不迟于2024年3月22日. 后 15434年形成 提交, an 国税局 employee will contact the taxpayer to go over the application 和 cover any questions.
If a taxpayer had payroll outsourced 和 the third party reports, 收集, 和 pays using the third party’s Employer Identification Number, 第三方将需要提交 15434年形成.
If a return preparer or advisor assisted or advised the taxpayer with any portion of the 退款 claim, 纳税人必须提供名称, address, 和 phone number of any preparers or advisors who assisted with the 退款 claim 和 provide a description of the services provided.
If the 国税局 approves the application, they will mail the taxpayer a closing agreement. Taxpayer must then repay 80% of the ERC 退款 for each applicable quarter using the Electronic Federal Tax Payment System (EFTPS). 如果纳税人不能支付全部80%的金额, they may request to enter into an installment agreement with the 国税局 to pay over time. However, under an installment agreement the taxpayer will also have interest 和 penalty charges.
常见问题 有关该计划的信息都列在国税局上.政府. For example, Question 和 Answer #5 explains the penalties for failure to comply:
Q5. 如果我不参加ERC-VDP会发生什么?
A5. The 国税局 continues to identify new methods of analyzing ERC claims to identify ineligible taxpayers. If you claimed 和 received ERC you’re not entitled to, 你不参加ERC-VDP来纠正它, 你就有被国税局发现的危险, which could lead to substantial interest 和 penalties 和 increase your risk of criminal investigation 和 prosecution.
Civil interest 和 penalties that could apply to your employment tax liability depending on your particular facts 和 circumstances:
| 利息或罚款类型 | 提供评估权限的代码部分 | 利息或罚息 |
| 感兴趣 | IRC 6205 IRC 6413 | 不同 季度. 2024年第一季度增长率为8-10% |
| 无法支付罚款 | IRC 6651 (a) (2) IRC 6651 (a) (3) | 0.5-25% 或者1/4%或者1% |
| Failure-to-file处罚 | IRC 6651 (a) (1) | 5-25% |
| Failure-to-deposit处罚 | IRC 6656(一) | 2-15% |
| Accuracy-related处罚 | IRC 6662(一) 6662年IRC (d) | 20% |
| 民事欺诈处罚 | IRC 6663 | 75% |
| Fraudulent failure-to-file penalties combined with the failure-to-file penalties | IRC 6651 (f) | 15-75% |
| 信托基金追讨罚款 | IRC 6672 | Equal to total amount of the tax evaded, or not collected, or not accounted for 和 paid over. |
与税收相关的刑事指控包括, 但不限于, 逃税(IRC 7201), 提交虚假报税表(IRC 7206(1)), false claims (18 USC 287) 和 false statements (18 USC 1001). A person convicted of tax evasion is subject to a prison term of up to five years 和 a fine of up to $250,000. Filing a false return subjects a person to a prison term of up to three years 和 a fine of up to $250,000.
Please note that if you willfully filed an employment tax return that fraudulently claimed ERC, 或者你是否协助或共谋了这种行为, filing for ERC-VDP will not exempt you from potential criminal investigation 和 prosecution.
The information contained in this article is for informative purposes only 和 should not be relied on when making any business, 法律, 或者其他决定. This information may be updated without notice 和/or may not contain the most current information that is available related to this topic. Please consult with your advisor to determine how this information applies to your specific facts 和 circumstances.