NASHVILLE, Tenn. (AP) — Country singer Lainey Wilson is a fan favorite at this year’s <a href="https://www.cmt.com/cmt-music-awards">CMT Music Awards</a>, where she is the leading nominee including for “Video of the Year.”

The
 “Heart Like a Truck” singer earned four nominations when nominees were 
announced Wednesday ahead of the April 2 show airing on CBS.

Other
 leading nominees including Cody Johnson, CMT co-host Kane Brown and 
first-time nominee Jelly Roll, who all have three nominations each. 
Brown and Kelsea Ballerini return to host the show from Austin, Texas.

There are 16 nominees for the show's top prize, video of the year, a category that Carrie Underwood <a href="https://apnews.com/article/entertainment-anthony-mackie-kelsea-ballerini-nashville-tennessee-b8d1e13ad2888abd891dab8da439b620">holds the record</a> in with 25 awards. She's nominated again for her video “Hate My Heart” and will also perform.

The winners will be selected by fan voting, which is open now at <a href="http://vote.cmt.com">vote.cmt.com</a>.

Wynonna
 Judd earned two nominations in the CMT performance of the year 
category, one with her late mother Naomi for their last performance 
together on last year's CMT Music Awards and one for her performance of 
“The Rose” with Brandi Carlile during <a href="https://apnews.com/article/entertainment-music-country-nashville-28c4ce0f989a4ceb3276fac8a570c434">a memorial show</a> after <a href="https://apnews.com/article/naomi-judd-dead-29302bc273e57c174ea9ecbea606f668">Naomi Judd's death.</a>

This
 year, CMT is splitting their breakthrough video of the year award into 
separate male and female subcategories, which increases the total number
 of nominees.

NASHVILLE, Tenn. (AP) — Country singer Lainey Wilson is a fan favorite at this year’s <a href="https://www.cmt.com/cmt-music-awards">CMT Music Awards</a>, where she is the leading nominee including for “Video of the Year.”The
 “Heart Like a Truck” singer earned four nominations when nominees were 
announced Wednesday ahead of the April 2 show airing on CBS.Other
 leading nominees including Cody Johnson, CMT co-host Kane Brown and 
first-time nominee Jelly Roll, who all have three nominations each. 
Brown and Kelsea Ballerini return to host the show from Austin, Texas.There are 16 nominees for the show's top prize, video of the year, a category that Carrie Underwood <a href="https://apnews.com/article/entertainment-anthony-mackie-kelsea-ballerini-nashville-tennessee-b8d1e13ad2888abd891dab8da439b620">holds the record</a> in with 25 awards. She's nominated again for her video “Hate My Heart” and will also perform.The winners will be selected by fan voting, which is open now at <a href="http://vote.cmt.com">vote.cmt.com</a>.Wynonna
 Judd earned two nominations in the CMT performance of the year 
category, one with her late mother Naomi for their last performance 
together on last year's CMT Music Awards and one for her performance of 
“The Rose” with Brandi Carlile during <a href="https://apnews.com/article/entertainment-music-country-nashville-28c4ce0f989a4ceb3276fac8a570c434">a memorial show</a> after <a href="https://apnews.com/article/naomi-judd-dead-29302bc273e57c174ea9ecbea606f668">Naomi Judd's death.</a>This
 year, CMT is splitting their breakthrough video of the year award into 
separate male and female subcategories, which increases the total number
 of nominees.

Fan favorite Lainey Wilson leads CMT Music Awards nominees

WASHINGTON — The Internal Revenue Service today reminded retirees who
 turned 72 during 2022 that, in most cases, Sunday, April 1, 2023, is 
the last day to begin receiving payments from Individual Retirement 
Arrangements (IRAs), 401(k)s and similar workplace retirement plans.

The payments, called <a href="https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds">required minimum distributions (RMDs)</a>,
 are normally made by the end of the year. But anyone who reached age 72
 during 2022 is covered by a special rule that allows IRA account owners
 and participants in workplace retirement plans to wait until as late as
 April 1, 2023, to take their first RMD. In other words, in general, the
 special April 1 rule applies to IRA owners and other participants in 
these plans who were born after Dec. 31,1949.

The April 1 RMD deadline only applies to the required distribution 
for the first year. For all later years, the RMD must be made by Dec. 
31.

This means that taxpayers who receive their first required 
distribution (for 2022) in 2023, on or before April 1, must receive 
their second RMD (for 2023) by Dec. 31, 2023. Even though the first 
distribution is actually the required 2022 distribution, it's taxable in
 2023 and reported on the 2023 tax return - along with the regular 2023 
distribution.

These required distribution rules apply to owners of traditional, SEP
 and SIMPLE IRAs while the original owner is alive. They also apply to 
participants in various workplace retirement plans, including 401(k), 
403(b) and 457(b) plans. RMDs don't apply to Roth IRAs.

An IRA trustee must either report the amount of the RMD to the IRA 
owner or offer to calculate it. Often, the trustee shows the RMD amount 
on <a href="https://www.irs.gov/forms-pubs/about-form-5498">Form 5498</a>
 in Box 12b. For a 2022 RMD, required by April 1, 2023, the RMD amount 
is shown on the 2021 Form 5498, normally issued to the owner during the 
first part of 2022.

Though the April 1 deadline is mandatory for all owners of 
traditional IRAs and most participants in workplace retirement plans, 
some people with workplace plans can wait longer to receive their RMD.

Most participants who are still working for that employer can wait 
until April 1 of the year after they retire to start receiving these 
distributions, if their workplace plan allows. This RMD exception does 
not apply to <a href="https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions">5% owners</a>
 of the business sponsoring the retirement plan or to participants in 
SEP and SIMPLE IRA plans. See Tax on Excess Accumulation in <a href="https://www.irs.gov/forms-pubs/about-publication-575">Publication 575</a> for details.

Employees of public schools and certain tax-exempt organizations with
 403(b) plan accruals before 1987 should check with their employer, plan
 administrator or provider to see how to treat these accruals.

IRS online tools and publications can help

Many answers to questions about RMDs can be found at <a href="https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions">RMD FAQs</a>
 on IRS.gov. Most taxpayers use Table III (Uniform Lifetime) to figure 
their RMD. Married taxpayers whose spouse is more than 10 years younger 
and is their only beneficiary use Table II.

For a 2022 RMD (due April 1, 2023), use the life expectancy tables in Appendix B of the <a href="https://www.irs.gov/pub/irs-prior/p590b--2021.pdf">Publication 590-B</a>PDF,
 Distributions from Individual Retirement Arrangements (IRAs). As shown 
in Table III, the RMD for a person age 72 in 2022 will normally be based
 on a distribution period of 27.4 years. Divide the Dec. 31, 2021, 
balance by 27.4 to get the RMD for 2022. Pub. 590-B has worksheets, 
examples and other information that can help anyone figure their RMD.

For those planning ahead, starting in 2023 retirees can wait until 
age 73 to begin receiving RMDs. Visit IRS.gov for more information on 
this and other changes affecting retirees and retirement-plan 
participants.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today reminded retirees who
 turned 72 during 2022 that, in most cases, Sunday, April 1, 2023, is 
the last day to begin receiving payments from Individual Retirement 
Arrangements (IRAs), 401(k)s and similar workplace retirement plans.The payments, called <a href="https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds">required minimum distributions (RMDs)</a>,
 are normally made by the end of the year. But anyone who reached age 72
 during 2022 is covered by a special rule that allows IRA account owners
 and participants in workplace retirement plans to wait until as late as
 April 1, 2023, to take their first RMD. In other words, in general, the
 special April 1 rule applies to IRA owners and other participants in 
these plans who were born after Dec. 31,1949.<h2>Two payments in the same year</h2>The April 1 RMD deadline only applies to the required distribution 
for the first year. For all later years, the RMD must be made by Dec. 
31.This means that taxpayers who receive their first required 
distribution (for 2022) in 2023, on or before April 1, must receive 
their second RMD (for 2023) by Dec. 31, 2023. Even though the first 
distribution is actually the required 2022 distribution, it's taxable in
 2023 and reported on the 2023 tax return - along with the regular 2023 
distribution.<h2>Types of retirement plans requiring RMDs</h2>These required distribution rules apply to owners of traditional, SEP
 and SIMPLE IRAs while the original owner is alive. They also apply to 
participants in various workplace retirement plans, including 401(k), 
403(b) and 457(b) plans. RMDs don't apply to Roth IRAs.An IRA trustee must either report the amount of the RMD to the IRA 
owner or offer to calculate it. Often, the trustee shows the RMD amount 
on <a href="https://www.irs.gov/forms-pubs/about-form-5498">Form 5498</a>
 in Box 12b. For a 2022 RMD, required by April 1, 2023, the RMD amount 
is shown on the 2021 Form 5498, normally issued to the owner during the 
first part of 2022.<h2>Some can delay RMDs</h2>Though the April 1 deadline is mandatory for all owners of 
traditional IRAs and most participants in workplace retirement plans, 
some people with workplace plans can wait longer to receive their RMD.Most participants who are still working for that employer can wait 
until April 1 of the year after they retire to start receiving these 
distributions, if their workplace plan allows. This RMD exception does 
not apply to <a href="https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions">5% owners</a>
 of the business sponsoring the retirement plan or to participants in 
SEP and SIMPLE IRA plans. See Tax on Excess Accumulation in <a href="https://www.irs.gov/forms-pubs/about-publication-575">Publication 575</a> for details.Employees of public schools and certain tax-exempt organizations with
 403(b) plan accruals before 1987 should check with their employer, plan
 administrator or provider to see how to treat these accruals.<h2>IRS online tools and publications can help</h2>Many answers to questions about RMDs can be found at <a href="https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions">RMD FAQs</a>
 on IRS.gov. Most taxpayers use Table III (Uniform Lifetime) to figure 
their RMD. Married taxpayers whose spouse is more than 10 years younger 
and is their only beneficiary use Table II.For a 2022 RMD (due April 1, 2023), use the life expectancy tables in Appendix B of the <a href="https://www.irs.gov/pub/irs-prior/p590b--2021.pdf">Publication 590-B</a>PDF,
 Distributions from Individual Retirement Arrangements (IRAs). As shown 
in Table III, the RMD for a person age 72 in 2022 will normally be based
 on a distribution period of 27.4 years. Divide the Dec. 31, 2021, 
balance by 27.4 to get the RMD for 2022. Pub. 590-B has worksheets, 
examples and other information that can help anyone figure their RMD.<h2>New age 73 rule starts in 2023</h2>For those planning ahead, starting in 2023 retirees can wait until 
age 73 to begin receiving RMDs. Visit IRS.gov for more information on 
this and other changes affecting retirees and retirement-plan 
participants.

IRS reminder: Deadline for retirement distributions looming

WASHINGTON — The Internal Revenue Service today issued a renewed 
warning urging people to carefully review the Employee Retention Credit 
(ERC) guidelines before trying to claim the credit as promoters continue
 pushing ineligible people to file.

The IRS and tax professionals continue to see third parties 
aggressively promoting these ERC schemes on radio and online. These 
promoters charge large upfront fees or a fee that is contingent on the 
amount of the refund. And the promoters may not inform taxpayers that 
wage deductions claimed on the business' federal income tax return must 
be reduced by the amount of the credit.

"While this is a legitimate credit that has provided a financial 
lifeline to millions of businesses, there continue to be promoters who 
aggressively mislead people and businesses into thinking they can claim 
these credits," said Acting IRS Commissioner Doug O'Donnell. "Anyone who
 is considering claiming this credit needs to carefully review the 
guidelines. If the tax professional they're using raises questions about
 the accuracy of the Employee Retention Credit claim, people should 
listen to their advice. The IRS is actively auditing and conducting 
criminal investigations related to these false claims. People need to 
think twice before claiming this."

The IRS has been <a href="https://www.irs.gov/newsroom/employers-warned-to-beware-of-third-parties-promoting-improper-employee-retention-credit-claims">warning about this scheme</a> since <a href="https://www.irs.gov/newsroom/employers-beware-of-third-parties-promoting-improper-employee-retention-credit-claim">last fall</a>,
 but there continue to be attempts to claim the ERC during the 2023 tax 
filing season. Tax professionals note they continue to be pressured by 
people wanting to claim credits improperly. The IRS Office of 
Professional Responsibility is working on additional guidance for the 
tax professional community that will be available in the near future.

People and businesses can avoid this scheme, and by not filing 
improper claims in the first place. If the business filed an income tax 
return deducting qualified wages before it filed an employment tax 
return claiming the credit, the business should file an amended income 
tax return to correct any overstated wage deduction.

Businesses should be cautious of advertised schemes and direct 
solicitations promising tax savings that are too good to be true. 
Taxpayers are always responsible for the information reported on their 
tax returns. Improperly claiming the ERC could result in taxpayers being
 required to repay the credit along with penalties and interest.

The ERC is a refundable tax credit designed for businesses who 
continued paying employees while shut down due to the COVID-19 pandemic 
or who had significant declines in gross receipts from March 13, 2020, 
to Dec. 31, 2021. Eligible taxpayers can claim the ERC on an original or
 amended employment tax return for a period within those dates.

To be eligible for the ERC, employers must have:

As a reminder, only recovery startup businesses are eligible for
 the ERC in the fourth quarter of 2021. Additionally, for any quarter, 
eligible employers cannot claim the ERC on wages that were reported as 
payroll costs in obtaining PPP loan forgiveness or that were used to 
claim certain other tax credits.

To report tax-related illegal activities relating to ERC claims, submit by fax or mail a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF and any supporting materials to the IRS Lead Development Center in the Office of Promoter Investigations.

Mail:&nbsp;Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135

Employers should also <a href="https://www.irs.gov/privacy-disclosure/report-phishing">report instances of fraud and IRS-related phishing attempts</a> to the IRS at <a href="mailto:phishing@irs.gov">phishing@irs.gov</a>&nbsp;and <a href="https://www.tigta.gov/reportcrime-misconduct">Treasury Inspector General for Tax Administration</a> at <a href="tel:800-366-4484">800-366-4484</a>.

Go to IRS.gov to learn more about eligibility requirements and how to claim the Employee Retention Credit:

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today issued a renewed 
warning urging people to carefully review the Employee Retention Credit 
(ERC) guidelines before trying to claim the credit as promoters continue
 pushing ineligible people to file.The IRS and tax professionals continue to see third parties 
aggressively promoting these ERC schemes on radio and online. These 
promoters charge large upfront fees or a fee that is contingent on the 
amount of the refund. And the promoters may not inform taxpayers that 
wage deductions claimed on the business' federal income tax return must 
be reduced by the amount of the credit."While this is a legitimate credit that has provided a financial 
lifeline to millions of businesses, there continue to be promoters who 
aggressively mislead people and businesses into thinking they can claim 
these credits," said Acting IRS Commissioner Doug O'Donnell. "Anyone who
 is considering claiming this credit needs to carefully review the 
guidelines. If the tax professional they're using raises questions about
 the accuracy of the Employee Retention Credit claim, people should 
listen to their advice. The IRS is actively auditing and conducting 
criminal investigations related to these false claims. People need to 
think twice before claiming this."The IRS has been <a href="https://www.irs.gov/newsroom/employers-warned-to-beware-of-third-parties-promoting-improper-employee-retention-credit-claims">warning about this scheme</a> since <a href="https://www.irs.gov/newsroom/employers-beware-of-third-parties-promoting-improper-employee-retention-credit-claim">last fall</a>,
 but there continue to be attempts to claim the ERC during the 2023 tax 
filing season. Tax professionals note they continue to be pressured by 
people wanting to claim credits improperly. The IRS Office of 
Professional Responsibility is working on additional guidance for the 
tax professional community that will be available in the near future.People and businesses can avoid this scheme, and by not filing 
improper claims in the first place. If the business filed an income tax 
return deducting qualified wages before it filed an employment tax 
return claiming the credit, the business should file an amended income 
tax return to correct any overstated wage deduction.Businesses should be cautious of advertised schemes and direct 
solicitations promising tax savings that are too good to be true. 
Taxpayers are always responsible for the information reported on their 
tax returns. Improperly claiming the ERC could result in taxpayers being
 required to repay the credit along with penalties and interest.<h2>What is the ERC?</h2>The ERC is a refundable tax credit designed for businesses who 
continued paying employees while shut down due to the COVID-19 pandemic 
or who had significant declines in gross receipts from March 13, 2020, 
to Dec. 31, 2021. Eligible taxpayers can claim the ERC on an original or
 amended employment tax return for a period within those dates.To be eligible for the ERC, employers must have:<ul>
 <li>sustained a full or partial suspension of operations due to <a href="https://www.irs.gov/pub/irs-drop/n-21-20.pdf">orders from an appropriate governmental authority</a>PDF limiting commerce, travel or group meetings due to COVID-19 during 2020 or the first three quarters of 2021,</li><li>experienced a <a href="https://www.irs.gov/pub/irs-drop/n-21-20.pdf">significant decline in gross receipts during 2020</a>PDF or a <a href="https://www.irs.gov/pub/irs-drop/n-21-23.pdf">decline in gross receipts during the first three quarters of 2021</a>PDF, or</li><li>qualified as a <a href="https://www.irs.gov/pub/irs-drop/n-21-49.pdf">recovery startup business</a>PDF for the third or fourth quarters of 2021.</li>
 </ul>As a reminder, only recovery startup businesses are eligible for
 the ERC in the fourth quarter of 2021. Additionally, for any quarter, 
eligible employers cannot claim the ERC on wages that were reported as 
payroll costs in obtaining PPP loan forgiveness or that were used to 
claim certain other tax credits.To report tax-related illegal activities relating to ERC claims, submit by fax or mail a completed&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/f14242.pdf">Form 14242, Report Suspected Abusive Tax Promotions or Preparers</a>PDF and any supporting materials to the IRS Lead Development Center in the Office of Promoter Investigations.Mail:&nbsp;Internal Revenue Service Lead Development Center 
Stop MS5040 
24000 Avila Road 
Laguna Niguel, California 92677-3405 
Fax: 877-477-9135Employers should also <a href="https://www.irs.gov/privacy-disclosure/report-phishing">report instances of fraud and IRS-related phishing attempts</a> to the IRS at <a href="mailto:phishing@irs.gov">phishing@irs.gov</a>&nbsp;and <a href="https://www.tigta.gov/reportcrime-misconduct">Treasury Inspector General for Tax Administration</a> at <a href="tel:800-366-4484">800-366-4484</a>.Go to IRS.gov to learn more about eligibility requirements and how to claim the Employee Retention Credit:<ul>
 <li>For qualified wages paid after March 12, 2020, and before Jan. 1, 2021 – <a href="https://www.irs.gov/pub/irs-drop/n-21-20.pdf">Notice 2021-20</a>PDF, <a href="https://www.irs.gov/pub/irs-drop/n-21-49.pdf">Notice 2021-49</a>PDF, and <a href="https://www.irs.gov/pub/irs-drop/rp-21-33.pdf">Revenue Procedure 2021-33</a>PDF</li><li>For qualified wages paid after Dec. 31, 2020, and before July 1, 2021 – <a href="https://www.irs.gov/pub/irs-drop/n-21-23.pdf">Notice 2021-23</a>PDF, <a href="https://www.irs.gov/pub/irs-drop/n-21-49.pdf">Notice 2021-49</a>PDF and <a href="https://www.irs.gov/pub/irs-drop/rp-21-33.pdf">Revenue Procedure 2021-33</a>PDF</li><li>For qualified wages paid after June 30, 2021, and before Oct. 1, 2021 – <a href="https://www.irs.gov/pub/irs-drop/n-21-49.pdf">Notice 2021-49</a>PDF and <a href="https://www.irs.gov/pub/irs-drop/rp-21-33.pdf">Revenue Procedure 2021-33</a>PDF</li><li>For qualified wages paid after Sept. 30, 2021, and before Jan. 1, 2022 – <a href="https://www.irs.gov/pub/irs-drop/n-21-49.pdf">Notice 2021-49</a>PDF and <a href="https://www.irs.gov/pub/irs-drop/n-21-65.pdf">Notice 2021-65</a>PDF</li>
 </ul><h2>Additional Information</h2><ul>
 <li><a href="https://www.irs.gov/newsroom/employee-retention-credit-2020-vs-2021-comparison-chart">Employee Retention Credit - 2020 vs 2021 Comparison Chart</a></li><li><a href="https://www.irs.gov/pub/irs-prior/i941x--2022.pdf">Form 941-X Instructions (April 2022 Revision)</a>PDF – for use in conjunction with Form 941 Instructions from relevant calendar quarter</li><li><a href="https://www.irs.gov/pub/irs-prior/i941--2021.pdf">Form 941 Instructions (December 2021 Revision)</a>PDF</li><li><a href="https://www.irs.gov/pub/irs-prior/i941--2020.pdf">Form 941 Instructions (2020 Revisions)</a>PDF</li><li><a href="https://www.irs.gov/pub/irs-pdf/i943.pdf">Form 943</a>PDF, <a href="https://www.irs.gov/pub/irs-pdf/i943x.pdf">943-X</a>PDF, <a href="https://www.irs.gov/pub/irs-pdf/i944.pdf">944</a>PDF, <a href="https://www.irs.gov/pub/irs-pdf/i944x.pdf">944-X</a>PDF, <a href="https://www.irs.gov/pub/irs-pdf/ict1.pdf">CT-1</a>PDF and <a href="https://www.irs.gov/pub/irs-pdf/ict1x.pdf">CT-1-X Instructions</a>PDF</li>
 </ul>

IRS looking for fraudulent Employee Retention Credit claims

NEW YORK — Hollywood is gearing up for the 95th Academy Awards, where <a href="https://apnews.com/article/2023-oscar-nominations-f10835dc948d9a1b5535e8da9aaab8fb">“Everything Everywhere All at Once” comes in the lead nominee</a> and the film industry will hope to move past “the slap” of <a href="https://apnews.com/article/2022-oscars-show-9a69424884de11649b68a12a284353a1">last year’s ceremony.</a> Here’s everything you need to know about <a href="https://www.oscars.org/oscars/ceremonies/2023">the 2023 Oscars,</a> including when they are, where to watch the live show and this year’s controversies.

The
 Oscars will be held Sunday, March 12, at the Dolby Theatre in Los 
Angeles. The ceremony is set to begin at 8 p.m. EST and be broadcast 
live on ABC.

The broadcast can be
 streamed with a subscription to Hulu Live TV, YouTubeTV, AT&amp;T TV 
and Fubo TV. Some of these services offer brief free trials. You can 
also stream the show on ABC.com and on the ABC app by authenticating 
your provider.

<a href="https://apnews.com/article/oscars-host-jimmy-kimmel-3147af73bf0e205152c6375f14067e3a">Jimmy Kimmel will host for the third time</a>
 and his first time since 2018. That was also the last Oscars to feature
 a solo host. The show went hostless for several years after Kimmel's 
last outing. Last year, Regina Hall, Amy Schumer and Wanda Sykes hosted 
as a trio. In <a href="https://www.youtube.com/watch?v=aGsXh_loS7k">an ad for this year’s show</a>
 styled after “Top Gun: Maverick,” Kimmel made his humble case for being
 the right person for the job while noting that he can’t get slapped 
because “I cry a lot.”

WHAT’S NOMINATED FOR BEST PICTURE AT THE 2023 OSCARS?

The
 10 movies competing for best picture are: “All Quiet on the Western 
Front,” “Avatar: The Way of Water,” “The Banshees of Inisherin,” 
“Elvis,” “Everything Everywhere All at Once,” “The Fabelmans,” “Tár,” 
“Top Gun: Maverick,” “Triangle of Sadness,” “Women Talking.” Here's <a href="https://apnews.com/article/how-to-watch-2023-oscar-nominations-movies-364aca2fdaa51eae34307c3b02446ae8">a guide to how you can watch them.</a>

The
 first announced round of presenters are: Riz Ahmed, Emily Blunt, Glenn 
Close, Jennifer Connelly, Ariana DeBose, Samuel L. Jackson, Dwayne 
Johnson, Michael B. Jordan, Troy Kotsur, Jonathan Majors, Melissa 
McCarthy, Janelle Monáe, Deepika Padukone, Questlove, Zoe Saldaña and 
Donnie Yen.

The Academy 
of Motion Pictures Arts and Sciences has said that winners to all 
categories will be announced live on the show. (Last year, some 
categories were taped in a pre-show, something that caused an uproar 
among academy members.) All signs point to a full slate of musical 
performances, with <a href="https://apnews.com/article/rihanna-oscars-2023-performance-lift-me-up-8f0080a8701ed56fd7f5995bb15995da">Rihanna performing “Lift Me Up”</a> from “Black Panther: Wakanda Forever” and Kala Bhairava singing M.M. Keeravaani's <a href="https://www.youtube.com/watch?v=OsU0CGZoV8E">“Naatu Naatu”</a>
 from “RRR." No official word yet on whether Lady Gaga will sing “Hold 
My Hand,” from “Top Gun: Maverick,” during the show. On Monday, show 
producers announced that Lenny Kravitz will deliver the “In Memoriam” 
performance.

Daniel Kwan and Daniel Scheinert’s <a href="https://apnews.com/article/michelle-yeoh-movie-92b9737f7ef574ea62dec51ba12516fd">indie sci-fi hit “Everything Everywhere All at Once”</a> comes in with a leading 11 nominations. Close on its heels, though, is the Irish friends-falling-out dark comedy <a href="https://apnews.com/article/entertainment-plays-martin-mcdonagh-colin-farrell-f5304b75bb64127e080e94e8736b8377">“The Banshees of Inisherin,”</a>
 with nine nods, a total matched by Netflix’s WWI film “All Quiet on the
 Western Front.” Michelle Yeoh (“Everything Everywhere All at Once”) may
 have a slight edge on <a href="https://apnews.com/article/entertainment-plays-martin-mcdonagh-colin-farrell-f5304b75bb64127e080e94e8736b8377">Cate Blanchett (“Tár”)</a> for best actress. Best actor is harder to call, with <a href="https://apnews.com/article/brendan-fraser-the-whale-darren-aronofsky-1b3e71f1022f11b26b764f238b421363">Brendan Fraser (“The Whale”)</a> and <a href="https://apnews.com/article/elvis-movie-review-b18e59c1b13c603e0fdd55adcea53f4d">Austin Butler (“Elvis”)</a> in the mix. In the supporting categories, Angela Bassett (“Black Panther: Wakanda Forever”) and <a href="https://apnews.com/article/ke-huy-quan-interview-everything-everywhere-spielberg-ab2601e87b405370853ce1ab12bf5dc2">Ke Huy Quan (“Everything Everywhere All at Once”)</a>
 are the frontrunners, though Jamie Lee Curtis' Screen Actors Guild 
Awards win may have thrown a wrench into the supporting actress 
category. Steven Spielberg (“The Fabelmans”) may win his third best 
director Oscar, though the Daniels may have emerged as the favorites.

Aside from the usual <a href="https://apnews.com/article/2023-oscar-nominations-snubs-d3108e53d062ee923d14f31c9de7c3ca">snubs and surprises,</a> this year’s biggest to-do has been <a href="https://apnews.com/article/oscars-andrea-riseborough-celebrity-austin-butler-tom-cruise-01ce502c5a987ee2603a56b3fb82e065">the debate surrounding Andrea Riseborough’s unexpected nomination for best actress.</a>
 Riseborough was nominated for the little-seen Texas-set drama “To 
Leslie” after many A-list stars rallied around her performance. When two
 other best-actress contenders — Danielle Deadwyler (“Till”) and Viola 
Davis (“Woman King”) — were snubbed, <a href="https://apnews.com/article/danielle-deadwyler-oscars-snub-12db71a080acf7a4bb3b1407f497e79e">some saw that as a reflection of racial bias in the film industry</a>. The academy launched an inquiry into the star-studded, grassroots campaign for Riseborough <a href="https://apnews.com/article/oscars-andrea-riseborough-best-actress-campaign-review-31573db31b522287339733ed9d2956f3">but found no reason to rescind her nomination.</a>

Just the reading of the title to <a href="https://apnews.com/article/my-year-of-dicks-oscars-b8a6cb7089a580da4dbae0b16571bb25">one of this year’s short film nominees</a> should prompt a wave of giggles. <a href="https://apnews.com/article/john-williams-indiana-jones-star-wars-music-af541b3979fd6c0ea624bb200c322f42">John Williams</a>
 (“The Fabelmans”), up for best score, is the oldest nominee ever, at 90
 years old. After historic back-to-back best-director wins by <a href="https://apnews.com/article/2021-oscars-best-director-chloe-zhao-539cda398d2dd5abcf7a92d87b685994">Chloé Zhao (“Nomadland”)</a> and <a href="https://apnews.com/article/2022-oscars-best-director-winner-744abe46744ceb4180ce6ffb4210453e">Jane Campion (“The Power of the Dog”)</a>,
 no women were nominated this year for best director. Also don’t expect 
to see Will Smith at the Oscars anytime soon. After striking Chris Rock 
at last year’s ceremony, Smith was <a href="https://apnews.com/article/will-smith-oscars-ban-664346ac2d2441939764f35be2d8026b">banned by the film academy from attending for 10 years</a>. In a live Netflix special on Saturday, <a href="https://apnews.com/article/chris-rock-netflix-oscars-slap-b13e372ea8f01bacb39da49fd1bd0415">Rock finally punched back at Smith with a blistering stand-up set</a> about the incident.

Associated PressNEW YORK — Hollywood is gearing up for the 95th Academy Awards, where <a href="https://apnews.com/article/2023-oscar-nominations-f10835dc948d9a1b5535e8da9aaab8fb">“Everything Everywhere All at Once” comes in the lead nominee</a> and the film industry will hope to move past “the slap” of <a href="https://apnews.com/article/2022-oscars-show-9a69424884de11649b68a12a284353a1">last year’s ceremony.</a> Here’s everything you need to know about <a href="https://www.oscars.org/oscars/ceremonies/2023">the 2023 Oscars,</a> including when they are, where to watch the live show and this year’s controversies.___WHEN ARE THE OSCARS?The
 Oscars will be held Sunday, March 12, at the Dolby Theatre in Los 
Angeles. The ceremony is set to begin at 8 p.m. EST and be broadcast 
live on ABC.CAN YOU STREAM THE OSCARS?The broadcast can be
 streamed with a subscription to Hulu Live TV, YouTubeTV, AT&amp;T TV 
and Fubo TV. Some of these services offer brief free trials. You can 
also stream the show on ABC.com and on the ABC app by authenticating 
your provider.WHO’S HOSTING?<a href="https://apnews.com/article/oscars-host-jimmy-kimmel-3147af73bf0e205152c6375f14067e3a">Jimmy Kimmel will host for the third time</a>
 and his first time since 2018. That was also the last Oscars to feature
 a solo host. The show went hostless for several years after Kimmel's 
last outing. Last year, Regina Hall, Amy Schumer and Wanda Sykes hosted 
as a trio. In <a href="https://www.youtube.com/watch?v=aGsXh_loS7k">an ad for this year’s show</a>
 styled after “Top Gun: Maverick,” Kimmel made his humble case for being
 the right person for the job while noting that he can’t get slapped 
because “I cry a lot.”WHAT’S NOMINATED FOR BEST PICTURE AT THE 2023 OSCARS?The
 10 movies competing for best picture are: “All Quiet on the Western 
Front,” “Avatar: The Way of Water,” “The Banshees of Inisherin,” 
“Elvis,” “Everything Everywhere All at Once,” “The Fabelmans,” “Tár,” 
“Top Gun: Maverick,” “Triangle of Sadness,” “Women Talking.” Here's <a href="https://apnews.com/article/how-to-watch-2023-oscar-nominations-movies-364aca2fdaa51eae34307c3b02446ae8">a guide to how you can watch them.</a>WHO'S PRESENTING?The
 first announced round of presenters are: Riz Ahmed, Emily Blunt, Glenn 
Close, Jennifer Connelly, Ariana DeBose, Samuel L. Jackson, Dwayne 
Johnson, Michael B. Jordan, Troy Kotsur, Jonathan Majors, Melissa 
McCarthy, Janelle Monáe, Deepika Padukone, Questlove, Zoe Saldaña and 
Donnie Yen.WHAT ELSE IS IN STORE FOR THE SHOW?The Academy 
of Motion Pictures Arts and Sciences has said that winners to all 
categories will be announced live on the show. (Last year, some 
categories were taped in a pre-show, something that caused an uproar 
among academy members.) All signs point to a full slate of musical 
performances, with <a href="https://apnews.com/article/rihanna-oscars-2023-performance-lift-me-up-8f0080a8701ed56fd7f5995bb15995da">Rihanna performing “Lift Me Up”</a> from “Black Panther: Wakanda Forever” and Kala Bhairava singing M.M. Keeravaani's <a href="https://www.youtube.com/watch?v=OsU0CGZoV8E">“Naatu Naatu”</a>
 from “RRR." No official word yet on whether Lady Gaga will sing “Hold 
My Hand,” from “Top Gun: Maverick,” during the show. On Monday, show 
producers announced that Lenny Kravitz will deliver the “In Memoriam” 
performance.WHO ARE THE FAVORITES?Daniel Kwan and Daniel Scheinert’s <a href="https://apnews.com/article/michelle-yeoh-movie-92b9737f7ef574ea62dec51ba12516fd">indie sci-fi hit “Everything Everywhere All at Once”</a> comes in with a leading 11 nominations. Close on its heels, though, is the Irish friends-falling-out dark comedy <a href="https://apnews.com/article/entertainment-plays-martin-mcdonagh-colin-farrell-f5304b75bb64127e080e94e8736b8377">“The Banshees of Inisherin,”</a>
 with nine nods, a total matched by Netflix’s WWI film “All Quiet on the
 Western Front.” Michelle Yeoh (“Everything Everywhere All at Once”) may
 have a slight edge on <a href="https://apnews.com/article/entertainment-plays-martin-mcdonagh-colin-farrell-f5304b75bb64127e080e94e8736b8377">Cate Blanchett (“Tár”)</a> for best actress. Best actor is harder to call, with <a href="https://apnews.com/article/brendan-fraser-the-whale-darren-aronofsky-1b3e71f1022f11b26b764f238b421363">Brendan Fraser (“The Whale”)</a> and <a href="https://apnews.com/article/elvis-movie-review-b18e59c1b13c603e0fdd55adcea53f4d">Austin Butler (“Elvis”)</a> in the mix. In the supporting categories, Angela Bassett (“Black Panther: Wakanda Forever”) and <a href="https://apnews.com/article/ke-huy-quan-interview-everything-everywhere-spielberg-ab2601e87b405370853ce1ab12bf5dc2">Ke Huy Quan (“Everything Everywhere All at Once”)</a>
 are the frontrunners, though Jamie Lee Curtis' Screen Actors Guild 
Awards win may have thrown a wrench into the supporting actress 
category. Steven Spielberg (“The Fabelmans”) may win his third best 
director Oscar, though the Daniels may have emerged as the favorites.WHAT’S BEEN CONTROVERSIAL THIS YEAR?Aside from the usual <a href="https://apnews.com/article/2023-oscar-nominations-snubs-d3108e53d062ee923d14f31c9de7c3ca">snubs and surprises,</a> this year’s biggest to-do has been <a href="https://apnews.com/article/oscars-andrea-riseborough-celebrity-austin-butler-tom-cruise-01ce502c5a987ee2603a56b3fb82e065">the debate surrounding Andrea Riseborough’s unexpected nomination for best actress.</a>
 Riseborough was nominated for the little-seen Texas-set drama “To 
Leslie” after many A-list stars rallied around her performance. When two
 other best-actress contenders — Danielle Deadwyler (“Till”) and Viola 
Davis (“Woman King”) — were snubbed, <a href="https://apnews.com/article/danielle-deadwyler-oscars-snub-12db71a080acf7a4bb3b1407f497e79e">some saw that as a reflection of racial bias in the film industry</a>. The academy launched an inquiry into the star-studded, grassroots campaign for Riseborough <a href="https://apnews.com/article/oscars-andrea-riseborough-best-actress-campaign-review-31573db31b522287339733ed9d2956f3">but found no reason to rescind her nomination.</a>WHAT ELSE SHOULD YOU LOOK FOR?Just the reading of the title to <a href="https://apnews.com/article/my-year-of-dicks-oscars-b8a6cb7089a580da4dbae0b16571bb25">one of this year’s short film nominees</a> should prompt a wave of giggles. <a href="https://apnews.com/article/john-williams-indiana-jones-star-wars-music-af541b3979fd6c0ea624bb200c322f42">John Williams</a>
 (“The Fabelmans”), up for best score, is the oldest nominee ever, at 90
 years old. After historic back-to-back best-director wins by <a href="https://apnews.com/article/2021-oscars-best-director-chloe-zhao-539cda398d2dd5abcf7a92d87b685994">Chloé Zhao (“Nomadland”)</a> and <a href="https://apnews.com/article/2022-oscars-best-director-winner-744abe46744ceb4180ce6ffb4210453e">Jane Campion (“The Power of the Dog”)</a>,
 no women were nominated this year for best director. Also don’t expect 
to see Will Smith at the Oscars anytime soon. After striking Chris Rock 
at last year’s ceremony, Smith was <a href="https://apnews.com/article/will-smith-oscars-ban-664346ac2d2441939764f35be2d8026b">banned by the film academy from attending for 10 years</a>. In a live Netflix special on Saturday, <a href="https://apnews.com/article/chris-rock-netflix-oscars-slap-b13e372ea8f01bacb39da49fd1bd0415">Rock finally punched back at Smith with a blistering stand-up set</a> about the incident.

Everything you need to know about the 2023 Academy Awards

WASHINGTON — The IRS reminds taxpayers that one of the best ways to check on their refund is the <a href="https://www.irs.gov/refunds">Where's My Refund?</a> tool on the IRS website and the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go app</a>.
 Updated once a day, usually overnight, this useful tool gives taxpayers
 a projected refund issuance date as soon as it is approved.

The IRS issues nine out of 10 refunds in less than 21 days, and the fastest way to get a refund is to use <a href="https://www.irs.gov/filing/e-file-options">IRS e-file</a> and <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>. Taxpayers should also know they can have their refunds divided into up to three separate accounts.

Due to the COVID-19 pandemic, IRS live phone assistance is extremely limited. People are encouraged to first check the <a href="https://www.irs.gov/refunds">Where's My Refund?</a> tool on the IRS website and the IRS2Go app. Taxpayers can also review the <a href="https://www.irs.gov/pub/irs-pdf/p5136.pdf">IRS Services Guide</a>PDF which links to additional IRS online services.

Please note: Ordering a tax transcript will not speed delivery of tax
 refunds nor does the posting of a tax transcript to a taxpayer's 
account determine the timing of a refund delivery. Calls to request 
transcripts for this purpose are unnecessary. Transcripts are available 
online and by mail at <a href="https://www.irs.gov/individuals/get-transcript">Get Transcript</a>.

To use the Where's My Refund" tool, taxpayers will need to enter 
their Social Security number, tax filing status (single, married, head 
of household) and exact amount of the tax refund claimed on the return.

Taxpayers who file electronically can check Where's My Refund? within
 24 hours after they receive their e-file acceptance notification. The 
tool can tell taxpayers when their tax return has been received, when 
the refund is approved and the date the refund is to be issued.

While the IRS continues to process electronic and paper tax returns, 
issue refunds, and accept payments, there are delays in processing paper
 tax returns due to limited staffing. If a taxpayer filed a paper tax 
return, the return will be processed in the order in which it was 
received. Do not file a second tax return or call the IRS.

Many different factors can affect the timing of a refund. In some 
cases, a tax return may require additional review. It is also important 
to consider the time it takes for a financial institution to post the 
refund to an account or for a refund check to be delivered by mail.

The IRS encourages taxpayers who owe to do a <a href="https://www.irs.gov/paycheck-checkup">Paycheck Checkup</a> every year to ensure enough tax is withheld from their pay to avoid an unexpected tax bill.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The IRS reminds taxpayers that one of the best ways to check on their refund is the <a href="https://www.irs.gov/refunds">Where's My Refund?</a> tool on the IRS website and the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go app</a>.
 Updated once a day, usually overnight, this useful tool gives taxpayers
 a projected refund issuance date as soon as it is approved.The IRS issues nine out of 10 refunds in less than 21 days, and the fastest way to get a refund is to use <a href="https://www.irs.gov/filing/e-file-options">IRS e-file</a> and <a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>. Taxpayers should also know they can have their refunds divided into up to three separate accounts.Due to the COVID-19 pandemic, IRS live phone assistance is extremely limited. People are encouraged to first check the <a href="https://www.irs.gov/refunds">Where's My Refund?</a> tool on the IRS website and the IRS2Go app. Taxpayers can also review the <a href="https://www.irs.gov/pub/irs-pdf/p5136.pdf">IRS Services Guide</a>PDF which links to additional IRS online services.Please note: Ordering a tax transcript will not speed delivery of tax
 refunds nor does the posting of a tax transcript to a taxpayer's 
account determine the timing of a refund delivery. Calls to request 
transcripts for this purpose are unnecessary. Transcripts are available 
online and by mail at <a href="https://www.irs.gov/individuals/get-transcript">Get Transcript</a>.<h2>A few necessary items</h2>To use the Where's My Refund" tool, taxpayers will need to enter 
their Social Security number, tax filing status (single, married, head 
of household) and exact amount of the tax refund claimed on the return.Taxpayers who file electronically can check Where's My Refund? within
 24 hours after they receive their e-file acceptance notification. The 
tool can tell taxpayers when their tax return has been received, when 
the refund is approved and the date the refund is to be issued.<h2>Some refunds may take longer</h2>While the IRS continues to process electronic and paper tax returns, 
issue refunds, and accept payments, there are delays in processing paper
 tax returns due to limited staffing. If a taxpayer filed a paper tax 
return, the return will be processed in the order in which it was 
received. Do not file a second tax return or call the IRS.Many different factors can affect the timing of a refund. In some 
cases, a tax return may require additional review. It is also important 
to consider the time it takes for a financial institution to post the 
refund to an account or for a refund check to be delivered by mail.<h2>Taxpayers who owe</h2>The IRS encourages taxpayers who owe to do a <a href="https://www.irs.gov/paycheck-checkup">Paycheck Checkup</a> every year to ensure enough tax is withheld from their pay to avoid an unexpected tax bill.

Where’s My Refund? tool takes guesswork out of when to expect refunds

WASHINGTON — The Internal Revenue Service issued a consumer alert 
today to warn taxpayers of new scams that urge people to use wage 
information on a tax return to claim false credits in hopes of getting a
 big refund.

One scheme, which is circulating on social media, encourages people to use tax software to manually fill out <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statement</a>,
 and include false income information. In this W-2 scheme, scam artists 
suggest people make up large income and withholding figures as well as 
the employer it is coming from. Scam artists then instruct people to 
file the bogus tax return electronically in hopes of getting a 
substantial refund – sometimes as much as five figures – due to the 
large amount of withholding.

The IRS along with the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit</a>
 partners in the tax industry and the states, are actively watching for 
this scheme and others. In addition, the IRS works with payroll 
companies and large employers – as well as the Social Security 
Administration – to verify W-2 information.

With National Consumer Protection Week&nbsp;starting Monday, the IRS and Summit partners warn people not to fall for these scams.

"We are seeing signs this scam is increasing, and we worry that 
innocent taxpayers could be at risk of being tempted into falling into a
 trap that puts them at risk of financial and criminal penalties," said 
Acting IRS Commissioner Doug O'Donnell. "The IRS and Security Summit 
partners remind people there is no secret way to get free money or a big
 refund. People should not make up income and try to submit a fraudulent
 tax return in hopes of getting a huge refund."

Two variations of this scheme are also being seen by the IRS; both 
involve misusing Form W-2 wage information in hopes of generating a 
larger refund:

The IRS reminds people who try this that they face a <a href="https://www.irs.gov/payments/penalties">wide range of penalties</a>. This may include a <a href="https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-i-d-to-e">frivolous return penalty of $5,000</a>. Filers also run the risk of criminal prosecution for filing a false tax return.

For anyone who has participated in one of these schemes, there are several options that the IRS recommends. People can <a href="https://www.irs.gov/taxtopics/tc308">amend</a> a previous tax return or consult with a <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">trusted tax professional</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service issued a consumer alert 
today to warn taxpayers of new scams that urge people to use wage 
information on a tax return to claim false credits in hopes of getting a
 big refund.One scheme, which is circulating on social media, encourages people to use tax software to manually fill out <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statement</a>,
 and include false income information. In this W-2 scheme, scam artists 
suggest people make up large income and withholding figures as well as 
the employer it is coming from. Scam artists then instruct people to 
file the bogus tax return electronically in hopes of getting a 
substantial refund – sometimes as much as five figures – due to the 
large amount of withholding.The IRS along with the <a href="https://www.irs.gov/newsroom/security-summit">Security Summit</a>
 partners in the tax industry and the states, are actively watching for 
this scheme and others. In addition, the IRS works with payroll 
companies and large employers – as well as the Social Security 
Administration – to verify W-2 information.With National Consumer Protection Week&nbsp;starting Monday, the IRS and Summit partners warn people not to fall for these scams."We are seeing signs this scam is increasing, and we worry that 
innocent taxpayers could be at risk of being tempted into falling into a
 trap that puts them at risk of financial and criminal penalties," said 
Acting IRS Commissioner Doug O'Donnell. "The IRS and Security Summit 
partners remind people there is no secret way to get free money or a big
 refund. People should not make up income and try to submit a fraudulent
 tax return in hopes of getting a huge refund."Two variations of this scheme are also being seen by the IRS; both 
involve misusing Form W-2 wage information in hopes of generating a 
larger refund:<ul>
 <li>One variation involves people using <a href="https://www.irs.gov/forms-pubs/about-form-7202">Form 7202, Credits for Sick Leave and Family Leave for Certain Self-Employed Individuals</a>,
 to claim a credit based on income earned as an employee and not as a 
self-employed individual. These credits were available for self-employed
 individuals for 2020 and 2021 during the pandemic; they are not 
available for 2022 tax returns.</li><li>A similar variation involves people making up fictional employees employed in their household and using <a href="https://www.irs.gov/forms-pubs/about-schedule-h-form-1040">Schedule H (Form 1040), Household Employment Taxes</a>,
 to try claiming a refund based on false sick and family wages they 
never paid. The form is designed to report household employment taxes if
 a taxpayer hired someone to do household work and those wages were 
subject to Social Security, Medicare or FUTA taxes, or if the employer 
withheld federal income tax from those wages.</li>
 </ul>The IRS reminds people who try this that they face a <a href="https://www.irs.gov/payments/penalties">wide range of penalties</a>. This may include a <a href="https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-section-i-d-to-e">frivolous return penalty of $5,000</a>. Filers also run the risk of criminal prosecution for filing a false tax return.For anyone who has participated in one of these schemes, there are several options that the IRS recommends. People can <a href="https://www.irs.gov/taxtopics/tc308">amend</a> a previous tax return or consult with a <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">trusted tax professional</a>.

IRS: New scam involving W-2 forms promises big refund

By MADDY ROHR K-State Research and Extension news service&nbsp;

MANHATTAN – Contrary to its name, there isn’t actually corn in corned beef.&nbsp;

Kansas State University food scientist Karen Blakeslee said the name comes from dry-curing beef brisket with salt crystals the size of corn. ‘Corning’ the beef was originally used as a preservation technique during winter months or during lent, but corned beef can be found year-round now.&nbsp;&nbsp;

“It is traditionally served with cabbage on St. Patrick’s Day, but also a tasty meat for sandwiches,” Blakeslee said.&nbsp;

Most corned beef can be bought in a salt brine with spices, ready to cook. But you can also find ready-to-eat corned beef in the deli section of your grocery store.&nbsp;

“Use a long, moist cooking method either in the oven, on top of the stove or a slow cooker,” Blakeslee said. “It should be tender with an internal temperature of 160 degrees Fahrenheit when done.”&nbsp;

Blakeslee said corned beef may look pink when cooked because of the nitrates used during the brining process.&nbsp;

Once cooked, “let it rest at least 10 minutes and cut corned beef into slices against the grain,” she said.&nbsp;

Blakeslee, who is also coordinator of&nbsp;<a href="https://www.rrc.k-state.edu/">K-State’s Rapid Response Center for food science</a>, publishes a monthly newsletter called&nbsp;<a href="https://www.rrc.k-state.edu/newsletter">You Asked It!</a>&nbsp;that provides numerous tips on being safe and healthy.&nbsp;

More information also is available from&nbsp;<a href="https://www.ksre.k-state.edu/about/statewide-locations.html">local extension offices</a>&nbsp;in Kansas.&nbsp;

By MADDY ROHR K-State Research and Extension news service&nbsp;MANHATTAN – Contrary to its name, there isn’t actually corn in corned beef.&nbsp;Kansas State University food scientist Karen Blakeslee said the name comes from dry-curing beef brisket with salt crystals the size of corn. ‘Corning’ the beef was originally used as a preservation technique during winter months or during lent, but corned beef can be found year-round now.&nbsp;&nbsp;“It is traditionally served with cabbage on St. Patrick’s Day, but also a tasty meat for sandwiches,” Blakeslee said.&nbsp;Most corned beef can be bought in a salt brine with spices, ready to cook. But you can also find ready-to-eat corned beef in the deli section of your grocery store.&nbsp;“Use a long, moist cooking method either in the oven, on top of the stove or a slow cooker,” Blakeslee said. “It should be tender with an internal temperature of 160 degrees Fahrenheit when done.”&nbsp;Blakeslee said corned beef may look pink when cooked because of the nitrates used during the brining process.&nbsp;Once cooked, “let it rest at least 10 minutes and cut corned beef into slices against the grain,” she said.&nbsp;Blakeslee, who is also coordinator of&nbsp;<a href="https://www.rrc.k-state.edu/">K-State’s Rapid Response Center for food science</a>, publishes a monthly newsletter called&nbsp;<a href="https://www.rrc.k-state.edu/newsletter">You Asked It!</a>&nbsp;that provides numerous tips on being safe and healthy.&nbsp;More information also is available from&nbsp;<a href="https://www.ksre.k-state.edu/about/statewide-locations.html">local extension offices</a>&nbsp;in Kansas.&nbsp;

Luck o' the Irish? Food scientist shares tips on preparing corned beef 

WASHINGTON — The Internal Revenue Service today reminded businesses 
with income from farming or fishing that have not already made their 
estimated tax payments to file and pay their entire tax due on or before
 Wednesday, March 1, 2023.

Taxpayers can pay from their bank account using their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a> or they can schedule payments in advance using IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>.

Farmers and fishers who did not pay all their 2022 estimated taxes by
 Jan. 17 must file their 2022 tax return and pay the entire tax due by 
March 1.

Only those that have paid their estimated tax payments by Jan. 17 can
 file by the regular April 18 deadline and avoid estimated tax 
penalties. This special rule generally applies when income from farming 
or fishing makes up at least 2/3 of the total gross income in either the
 current or the preceding tax year.

Disaster-area taxpayers, including farmers and fishers, have more 
time to file and pay. Currently, taxpayers in most of California and 
parts of Alabama and Georgia, have until Oct.16, 2023, to file their 
2022 return and pay any tax due. This extension is automatic; taxpayers 
don't need to file any paperwork or call the IRS to get it.

Like other taxpayers, those in a disaster area who need more time can request a tax-filing extension. Visit <a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">IRS.gov/extensions</a> for details.

<a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 allows individuals to make same-day payments from a checking or savings
 account. Taxpayers can also see their payment history, balance and 
payment plan information, and digital copies of certain notices sent 
from the IRS.

Taxpayers can use IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>
 to schedule a payment from their bank account for their tax deadline 
with no registration or login required. Those who want to pay business 
taxes should enroll in and use the (<a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a>.

For more information about these and other payment options visit <a href="https://www.irs.gov/payments">IRS.gov/payments</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today reminded businesses 
with income from farming or fishing that have not already made their 
estimated tax payments to file and pay their entire tax due on or before
 Wednesday, March 1, 2023.Taxpayers can pay from their bank account using their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a> or they can schedule payments in advance using IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>.Farmers and fishers who did not pay all their 2022 estimated taxes by
 Jan. 17 must file their 2022 tax return and pay the entire tax due by 
March 1.Only those that have paid their estimated tax payments by Jan. 17 can
 file by the regular April 18 deadline and avoid estimated tax 
penalties. This special rule generally applies when income from farming 
or fishing makes up at least 2/3 of the total gross income in either the
 current or the preceding tax year.<h2>Special rules for disaster areas</h2>Disaster-area taxpayers, including farmers and fishers, have more 
time to file and pay. Currently, taxpayers in most of California and 
parts of Alabama and Georgia, have until Oct.16, 2023, to file their 
2022 return and pay any tax due. This extension is automatic; taxpayers 
don't need to file any paperwork or call the IRS to get it.Like other taxpayers, those in a disaster area who need more time can request a tax-filing extension. Visit <a href="https://www.irs.gov/forms-pubs/extension-of-time-to-file-your-tax-return">IRS.gov/extensions</a> for details.<h2>Paying online is safe, fast and easy</h2><a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 allows individuals to make same-day payments from a checking or savings
 account. Taxpayers can also see their payment history, balance and 
payment plan information, and digital copies of certain notices sent 
from the IRS.Taxpayers can use IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>
 to schedule a payment from their bank account for their tax deadline 
with no registration or login required. Those who want to pay business 
taxes should enroll in and use the (<a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a>.For more information about these and other payment options visit <a href="https://www.irs.gov/payments">IRS.gov/payments</a>.<h2>Forms and publications to use</h2><h2>Farmers</h2><ul>
 <li>Use <a href="https://www.irs.gov/forms-pubs/about-schedule-f-form-1040">Schedule F (Form 1040), Profit or Loss From Farming</a> to report income and expenses.</li><li>Use <a href="https://www.irs.gov/forms-pubs/about-schedule-se-form-1040">Schedule SE (Form 1040), Self-Employment Tax</a> to figure self-employment tax if net earnings from farming are $400 or more.</li><li>See <a href="https://www.irs.gov/taxtopics/tc554">Topic No. 554, Self-Employment Tax</a>, <a href="https://www.irs.gov/publications/p225">Publication 225, Farmer's Tax Guide</a> and <a href="https://www.irs.gov/businesses/small-businesses-self-employed/agriculture-tax-center">Agriculture Tax Center</a> for more information.</li>
 </ul><h2>Fishers</h2><ul>
 <li>Use <a href="https://www.irs.gov/forms-pubs/about-schedule-c-form-1040">Schedule C (Form 1040), Profit or Loss from Business (Sole Proprietorship)</a> to report income and expenses.</li><li>Use <a href="https://www.irs.gov/forms-pubs/about-schedule-se-form-1040">Schedule SE (Form 1040), Self-Employment Tax</a> to figure self-employment tax if net earnings from fishing are $400 or more.</li><li>See <a href="https://www.irs.gov/publications/p334">Publication 334, Tax Guide for Small Business</a> for commercial fishers who file Schedule C.</li>
 </ul><h2>Related items</h2><ul>
 <li>For fishers and farmers operating as a partnership or corporation see <a href="https://www.irs.gov/publications/p541">Publication 541, Partnerships</a> or <a href="https://www.irs.gov/publications/p542">Publication 542, Corporations</a>.</li><li>For information on estimated tax, see <a href="https://www.irs.gov/publications/p505">Publication 505, Tax Withholding and Estimated Tax</a> and <a href="https://www.irs.gov/taxtopics/tc416">Tax Topic 416, Farming and Fishing Income</a>.</li><li><a href="https://www.irs.gov/pub/irs-pdf/p5034esp.pdf">Publication 5034 (en-sp), Need to Make a Payment?</a>PDF</li><li>For filing information on the Quarterly Federal Excise Tax for manufacturers of sport fishing equipment, see <a href="https://www.irs.gov/forms-pubs/about-publication-510">Publication 510, Excise Taxes</a>, and <a href="https://www.irs.gov/forms-pubs/about-form-720">Form 720, Quarterly Federal Excise Tax Return</a>.&nbsp;</li>
 </ul>

Important tax deadline for farmers, fishers is Wednesday

Since its debut in 1971, an anti-pollution ad showing a man in Native
 American attire shed a single tear at the sight of smokestacks and 
litter taking over a once unblemished landscape has become an indelible 
piece of TV pop culture.

It's been referenced over the decades 
since on shows like “The Simpsons” and “South Park” and in internet 
memes. But now a Native American advocacy group that was given the 
rights to the long-parodied public service announcement is retiring it, 
saying it has always been inappropriate.

The so-called “Crying 
Indian” with his buckskins and long braids made the late actor Iron Eyes
 Cody a recognizable face in households nationwide. But to many Native 
Americans, the public service announcement has been a painful reminder 
of the enduring stereotypes they face.

The nonprofit that 
originally commissioned the advertisement, Keep America Beautiful, had 
long been considering how to retire the ad and announced this week that 
it's doing so by transferring ownership of the rights to the National 
Congress of American Indians.

“Keep America Beautiful wanted to be
 careful and deliberate about how we transitioned this iconic 
advertisement/public service announcement to appropriate owners,” Noah 
Ullman, a spokesperson for the nonprofit, said via e-mail. “We spoke to 
several Indigenous peoples’ organizations and were pleased to identify 
the National Congress of American Indians as a potential caretaker.”

NCAI plans to end the use of the ad and watch for any unauthorized use.

“NCAI
 is proud to assume the role of monitoring the use of this advertisement
 and ensure it is only used for historical context; this advertisement 
was inappropriate then and remains inappropriate today,” said NCAI 
Executive Director Larry Wright, Jr. “NCAI looks forward to putting this
 advertisement to bed for good.”

When it premiered in the 1970s, 
the ad was a sensation. It led to Iron Eyes Cody filming three follow-up
 PSAs. He spent more than 25 years making public appearances and visits 
to schools on behalf of the anti-litter campaign, according to an <a href="https://apnews.com/article/9581117ee9e621d4232b5a32aad8eb97">Associated Press obituary.</a>

From
 there, Cody, who was Italian American but claimed to have Cherokee 
heritage through his father, was typecast as a stock Native American 
character, appearing in over 80 films. Most of the time, his character 
was simply “Indian,” “Indian Chief” or “Indian Joe.”

His movie 
credits from the 1950s-1980s included “Sitting Bull,” The Great Sioux 
Massacre," Nevada Smith, “A Man Called Horse” and “Ernest Goes to Camp."
 On television, he appeared in “Bonanza,” “Gunsmoke” and “Rawhide” among
 others. He also was a technical adviser on Native American matters on 
film sets.

Dr. Jennifer J. Folsom, a journalism and media 
communication professor at Colorado State University and a citizen of 
the Choctaw Nation of Oklahoma, remembers watching the public service 
announcement as a child.

“At that point, every single person who 
showed up with braids and buckskins, on TV or anywhere in the movies, I 
glommed on to that because it was such a rare thing to see,” said 
Folsom, whose areas of study include Native American pop culture. “I did
 see how people littered, and I did see how the creeks and the rivers 
were getting polluted.”

But as she grew up, Folsom noticed how media devoted little coverage to Native American environmental activists.

“There’s
 no agency for that sad so-called Indian guy sitting in a canoe, 
crying,” Folsom said. “I think it has done damage to public perception 
and support for actual Native people doing things to protect the land 
and protect the environment.”

She applauded Keep America 
Beautiful's decision as an “appropriate move.” It will mean a trusted 
group can help control the narrative the ad has promoted for over 50 
years, she said.

The ad's power has arguably already faded as 
Native and Indigenous youths come of age with a greater consciousness 
about stereotypes and cultural appropriation. TikTok has plenty of 
examples of Native people parodying or doing a takedown of the 
advertisement, Folsom said.

Robert “Tree” Cody, the adopted son of Iron Eyes Cody, said the advertisement had “good intent and good heart” at its core.

“It
 was one of the top 100 commercials,” said Robert Cody, an enrolled 
member of the Salt River Pima-Maricopa Indian Community in Arizona.

And, it reminded him of time spent with his father, said Cody, who lives at Santa Ana Pueblo in New Mexico.

“I
 remember a lot, even when he went on a movie set to finish his movies 
and stuff,” Cody said. “I remember going out to Universal (Studios), 
Disney, places like that.”

His wife, Rachel Kee-Cody, can't help 
but feel somewhat sad that an ad that means so much to their family will
 be shelved. But she is resigned to the decision.

“You know, times
 are changing as well. You keep going no matter how much it changes,” 
she said. “Disappointment. ... It'll pass.”

<figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/j7OHG7tHrNM"></iframe>
 <figcaption></figcaption>
 </figure>Associated PressSince its debut in 1971, an anti-pollution ad showing a man in Native
 American attire shed a single tear at the sight of smokestacks and 
litter taking over a once unblemished landscape has become an indelible 
piece of TV pop culture.It's been referenced over the decades 
since on shows like “The Simpsons” and “South Park” and in internet 
memes. But now a Native American advocacy group that was given the 
rights to the long-parodied public service announcement is retiring it, 
saying it has always been inappropriate.The so-called “Crying 
Indian” with his buckskins and long braids made the late actor Iron Eyes
 Cody a recognizable face in households nationwide. But to many Native 
Americans, the public service announcement has been a painful reminder 
of the enduring stereotypes they face.The nonprofit that 
originally commissioned the advertisement, Keep America Beautiful, had 
long been considering how to retire the ad and announced this week that 
it's doing so by transferring ownership of the rights to the National 
Congress of American Indians.“Keep America Beautiful wanted to be
 careful and deliberate about how we transitioned this iconic 
advertisement/public service announcement to appropriate owners,” Noah 
Ullman, a spokesperson for the nonprofit, said via e-mail. “We spoke to 
several Indigenous peoples’ organizations and were pleased to identify 
the National Congress of American Indians as a potential caretaker.”NCAI plans to end the use of the ad and watch for any unauthorized use.“NCAI
 is proud to assume the role of monitoring the use of this advertisement
 and ensure it is only used for historical context; this advertisement 
was inappropriate then and remains inappropriate today,” said NCAI 
Executive Director Larry Wright, Jr. “NCAI looks forward to putting this
 advertisement to bed for good.”When it premiered in the 1970s, 
the ad was a sensation. It led to Iron Eyes Cody filming three follow-up
 PSAs. He spent more than 25 years making public appearances and visits 
to schools on behalf of the anti-litter campaign, according to an <a href="https://apnews.com/article/9581117ee9e621d4232b5a32aad8eb97">Associated Press obituary.</a>From
 there, Cody, who was Italian American but claimed to have Cherokee 
heritage through his father, was typecast as a stock Native American 
character, appearing in over 80 films. Most of the time, his character 
was simply “Indian,” “Indian Chief” or “Indian Joe.”His movie 
credits from the 1950s-1980s included “Sitting Bull,” The Great Sioux 
Massacre," Nevada Smith, “A Man Called Horse” and “Ernest Goes to Camp."
 On television, he appeared in “Bonanza,” “Gunsmoke” and “Rawhide” among
 others. He also was a technical adviser on Native American matters on 
film sets.Dr. Jennifer J. Folsom, a journalism and media 
communication professor at Colorado State University and a citizen of 
the Choctaw Nation of Oklahoma, remembers watching the public service 
announcement as a child.“At that point, every single person who 
showed up with braids and buckskins, on TV or anywhere in the movies, I 
glommed on to that because it was such a rare thing to see,” said 
Folsom, whose areas of study include Native American pop culture. “I did
 see how people littered, and I did see how the creeks and the rivers 
were getting polluted.”But as she grew up, Folsom noticed how media devoted little coverage to Native American environmental activists.“There’s
 no agency for that sad so-called Indian guy sitting in a canoe, 
crying,” Folsom said. “I think it has done damage to public perception 
and support for actual Native people doing things to protect the land 
and protect the environment.”She applauded Keep America 
Beautiful's decision as an “appropriate move.” It will mean a trusted 
group can help control the narrative the ad has promoted for over 50 
years, she said.The ad's power has arguably already faded as 
Native and Indigenous youths come of age with a greater consciousness 
about stereotypes and cultural appropriation. TikTok has plenty of 
examples of Native people parodying or doing a takedown of the 
advertisement, Folsom said.Robert “Tree” Cody, the adopted son of Iron Eyes Cody, said the advertisement had “good intent and good heart” at its core.“It
 was one of the top 100 commercials,” said Robert Cody, an enrolled 
member of the Salt River Pima-Maricopa Indian Community in Arizona.And, it reminded him of time spent with his father, said Cody, who lives at Santa Ana Pueblo in New Mexico.“I
 remember a lot, even when he went on a movie set to finish his movies 
and stuff,” Cody said. “I remember going out to Universal (Studios), 
Disney, places like that.”His wife, Rachel Kee-Cody, can't help 
but feel somewhat sad that an ad that means so much to their family will
 be shelved. But she is resigned to the decision.“You know, times
 are changing as well. You keep going no matter how much it changes,” 
she said. “Disappointment. ... It'll pass.”

🎥 Rights to 'Crying Indian' ad to go to Native American group

MEXICO
 CITY (AP) — Mexico’s president posted a photo on his social media 
accounts Saturday showing what he said appeared to be a mythological 
woodland spirit similar to an elf.

President Andrés Manuel López Obrador did not seem to be joking when <a href="https://twitter.com/lopezobrador_/status/1629617208899895296">he posted the photo</a> of an “Aluxe,” a mischievous woodland spirit in Mayan folklore.

López
 Obrador wrote the photo “was taken three days ago by an engineer, it 
appears to be an aluxe," adding “everything is mystical.”

The 
nighttime photo shows a tree with a branch forming what looks like a 
halo of hair, and what may be stars forming the figure’s eyes.

López
 Obrador has long expressed reverence for indigenous cultures and 
beliefs. Engineers and workers are in the Yucatan peninsula, 
constructing a tourist train that is the president's pet project.

According
 to traditional Mayan belief, “Aluxes” are small, mischievous creatures 
that inhabit forests and fields and are prone to playing tricks on 
people, like hiding things. Some people leave small offerings to appease
 them.

The ancient Mayan civilization reached its height from 300 
A.D. to 900 A.D. on the Yucatan Peninsula and in adjacent parts of 
Central America, but the Mayas’ descendants continue to live on the 
peninsula.

Many continue speaking the Mayan language and wearing 
traditional clothing, while also conserving traditional foods, crops, 
religion and medicine practices, despite the conquest of the region by 
the Spanish between 1527 and 1546.

<div><blockquote class="twitter-tweet">Les comparto dos fotos de nuestra supervisión a las obras del Tren Maya: una, tomada por un ingeniero hace tres días, al parecer de un aluxe; otra, de Diego Prieto de una espléndida escultura prehispánica en Ek Balam. Todo es místico. <a href="https://t.co/Tr5OP2EqmU">pic.twitter.com/Tr5OP2EqmU</a>&mdash; Andrés Manuel (@lopezobrador_) <a href="https://twitter.com/lopezobrador_/status/1629617208899895296?ref_src=twsrc%5Etfw">February 25, 2023</a></blockquote> <script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script> </div>MEXICO
 CITY (AP) — Mexico’s president posted a photo on his social media 
accounts Saturday showing what he said appeared to be a mythological 
woodland spirit similar to an elf.President Andrés Manuel López Obrador did not seem to be joking when <a href="https://twitter.com/lopezobrador_/status/1629617208899895296">he posted the photo</a> of an “Aluxe,” a mischievous woodland spirit in Mayan folklore.López
 Obrador wrote the photo “was taken three days ago by an engineer, it 
appears to be an aluxe," adding “everything is mystical.”The 
nighttime photo shows a tree with a branch forming what looks like a 
halo of hair, and what may be stars forming the figure’s eyes.López
 Obrador has long expressed reverence for indigenous cultures and 
beliefs. Engineers and workers are in the Yucatan peninsula, 
constructing a tourist train that is the president's pet project.According
 to traditional Mayan belief, “Aluxes” are small, mischievous creatures 
that inhabit forests and fields and are prone to playing tricks on 
people, like hiding things. Some people leave small offerings to appease
 them.The ancient Mayan civilization reached its height from 300 
A.D. to 900 A.D. on the Yucatan Peninsula and in adjacent parts of 
Central America, but the Mayas’ descendants continue to live on the 
peninsula.Many continue speaking the Mayan language and wearing 
traditional clothing, while also conserving traditional foods, crops, 
religion and medicine practices, despite the conquest of the region by 
the Spanish between 1527 and 1546.

Mexican president posts photo of what he claims is an elf

By TERRY TANG Associated Press

Since its debut in 1971, an anti-pollution ad showing a man in Native American attire shed a single tear at the sight of smokestacks and litter taking over a once unblemished landscape has become an indelible piece of TV pop culture. It's been referenced for decades on shows like "The Simpsons" and "South Park" and in internet memes. But the "Crying Indian" public service announcement has been painful for some Native Americans who saw it as a trope. That's why Keep America Beautiful, the nonprofit that originally commissioned the advertisement, announced Thursday that ownership of the ad's rights will be transferred to the National Congress of American Indians. NCAI plans to retire the use.

Since its debut in 1971, an anti-pollution ad showing a man in Native American attire shed a single tear at the sight of smokestacks and litter taking over a once unblemished landscape has become an indelible piece of TV pop culture.

It's been referenced over the decades since on shows like "The Simpsons" and "South Park" and in internet memes. But now a Native American advocacy group that was given the rights to the long-parodied public service announcement is retiring it, saying it has always been inappropriate.

The so-called "Crying Indian" with his buckskins and long braids made the late actor Iron Eyes Cody a recognizable face in households nationwide. But to many Native Americans, the public service announcement has been a painful reminder of the enduring stereotypes they face.

The nonprofit that originally commissioned the advertisement, Keep America Beautiful, had long been considering how to retire the ad and announced this week that it's doing so by transferring ownership of the rights to the National Congress of American Indians.

"Keep America Beautiful wanted to be careful and deliberate about how we transitioned this iconic advertisement/public service announcement to appropriate owners," Noah Ullman, a spokesperson for the nonprofit, said via e-mail. "We spoke to several Indigenous peoples' organizations and were pleased to identify the National Congress of American Indians as a potential caretaker."

"NCAI is proud to assume the role of monitoring the use of this advertisement and ensure it is only used for historical context; this advertisement was inappropriate then and remains inappropriate today," said NCAI Executive Director Larry Wright, Jr. "NCAI looks forward to putting this advertisement to bed for good."

When it premiered in the 1970s, the ad was a sensation. It led to Iron Eyes Cody filming three follow-up PSAs. He spent more than 25 years making public appearances and visits to schools on behalf of the anti-litter campaign, according to an Associated Press obituary.

From there, Cody, who was Italian American but claimed to have Cherokee heritage through his father, was typecast as a stock Native American character, appearing in over 80 films. Most of the time, his character was simply "Indian," "Indian Chief" or "Indian Joe."

His movie credits from the 1950s-1980s included "Sitting Bull," The Great Sioux Massacre," Nevada Smith, "A Man Called Horse" and "Ernest Goes to Camp." On television, he appeared in "Bonanza," "Gunsmoke" and "Rawhide" among others. He also was a technical adviser on Native American matters on film sets.

Dr. Jennifer J. Folsom, a journalism and media communication professor at Colorado State University and a citizen of the Choctaw Nation of Oklahoma, remembers watching the public service announcement as a child.

"At that point, every single person who showed up with braids and buckskins, on TV or anywhere in the movies, I glommed on to that because it was such a rare thing to see," said Folsom, whose areas of study include Native American pop culture. "I did see how people littered, and I did see how the creeks and the rivers were getting polluted."

"There's no agency for that sad so-called Indian guy sitting in a canoe, crying," Folsom said. "I think it has done damage to public perception and support for actual Native people doing things to protect the land and protect the environment."

She applauded Keep America Beautiful's decision as an "appropriate move." It will mean a trusted group can help control the narrative the ad has promoted for over 50 years, she said.

The ad's power has arguably already faded as Native and Indigenous youths come of age with a greater consciousness about stereotypes and cultural appropriation. TikTok has plenty of examples of Native people parodying or doing a takedown of the advertisement, Folsom said.

Robert "Tree" Cody, the adopted son of Iron Eyes Cody, said the advertisement had "good intent and good heart" at its core.

"It was one of the top 100 commercials," said Robert Cody, an enrolled member of the Salt River Pima-Maricopa Indian Community in Arizona.

"I remember a lot, even when he went on a movie set to finish his movies and stuff," Cody said. "I remember going out to Universal (Studios), Disney, places like that."

His wife, Rachel Kee-Cody, can't help but feel somewhat sad that an ad that means so much to their family will be shelved. But she is resigned to the decision.

"You know, times are changing as well. You keep going no matter how much it changes," she said. "Disappointment. ... It'll pass."

Tang is a member of The Associated Press' Race and Ethnicity team. Follow her on Twitter at @ttangAP.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1677380816931.jpeg" alt="Iron Eyes Cody, the ''Crying Indian'' whose tearful face in 1970s TV commercials became a powerful symbol of the anti-littering campaign, is pictured in this 1986 photo. Keep America Beautiful, the nonprofit that originally commissioned the advertisement, announced Thursday that ownership of the ad's rights will be transferred to the National Congress of American Indians. (AP Photo/File)" />
 <figcaption>Iron Eyes Cody, the ''Crying Indian'' whose tearful face in 1970s TV commercials became a powerful symbol of the anti-littering campaign, is pictured in this 1986 photo. Keep America Beautiful, the nonprofit that originally commissioned the advertisement, announced Thursday that ownership of the ad's rights will be transferred to the National Congress of American Indians. (AP Photo/File)</figcaption>
 </figure>By TERRY TANG Associated PressSince its debut in 1971, an anti-pollution ad showing a man in Native American attire shed a single tear at the sight of smokestacks and litter taking over a once unblemished landscape has become an indelible piece of TV pop culture. It's been referenced for decades on shows like "The Simpsons" and "South Park" and in internet memes. But the "Crying Indian" public service announcement has been painful for some Native Americans who saw it as a trope. That's why Keep America Beautiful, the nonprofit that originally commissioned the advertisement, announced Thursday that ownership of the ad's rights will be transferred to the National Congress of American Indians. NCAI plans to retire the use.Since its debut in 1971, an anti-pollution ad showing a man in Native American attire shed a single tear at the sight of smokestacks and litter taking over a once unblemished landscape has become an indelible piece of TV pop culture.It's been referenced over the decades since on shows like "The Simpsons" and "South Park" and in internet memes. But now a Native American advocacy group that was given the rights to the long-parodied public service announcement is retiring it, saying it has always been inappropriate.The so-called "Crying Indian" with his buckskins and long braids made the late actor Iron Eyes Cody a recognizable face in households nationwide. But to many Native Americans, the public service announcement has been a painful reminder of the enduring stereotypes they face.The nonprofit that originally commissioned the advertisement, Keep America Beautiful, had long been considering how to retire the ad and announced this week that it's doing so by transferring ownership of the rights to the National Congress of American Indians."Keep America Beautiful wanted to be careful and deliberate about how we transitioned this iconic advertisement/public service announcement to appropriate owners," Noah Ullman, a spokesperson for the nonprofit, said via e-mail. "We spoke to several Indigenous peoples' organizations and were pleased to identify the National Congress of American Indians as a potential caretaker."NCAI plans to end the use of the ad and watch for any unauthorized use."NCAI is proud to assume the role of monitoring the use of this advertisement and ensure it is only used for historical context; this advertisement was inappropriate then and remains inappropriate today," said NCAI Executive Director Larry Wright, Jr. "NCAI looks forward to putting this advertisement to bed for good."When it premiered in the 1970s, the ad was a sensation. It led to Iron Eyes Cody filming three follow-up PSAs. He spent more than 25 years making public appearances and visits to schools on behalf of the anti-litter campaign, according to an Associated Press obituary.From there, Cody, who was Italian American but claimed to have Cherokee heritage through his father, was typecast as a stock Native American character, appearing in over 80 films. Most of the time, his character was simply "Indian," "Indian Chief" or "Indian Joe."His movie credits from the 1950s-1980s included "Sitting Bull," The Great Sioux Massacre," Nevada Smith, "A Man Called Horse" and "Ernest Goes to Camp." On television, he appeared in "Bonanza," "Gunsmoke" and "Rawhide" among others. He also was a technical adviser on Native American matters on film sets.Dr. Jennifer J. Folsom, a journalism and media communication professor at Colorado State University and a citizen of the Choctaw Nation of Oklahoma, remembers watching the public service announcement as a child."At that point, every single person who showed up with braids and buckskins, on TV or anywhere in the movies, I glommed on to that because it was such a rare thing to see," said Folsom, whose areas of study include Native American pop culture. "I did see how people littered, and I did see how the creeks and the rivers were getting polluted."But as she grew up, Folsom noticed how media devoted little coverage to Native American environmental activists."There's no agency for that sad so-called Indian guy sitting in a canoe, crying," Folsom said. "I think it has done damage to public perception and support for actual Native people doing things to protect the land and protect the environment."She applauded Keep America Beautiful's decision as an "appropriate move." It will mean a trusted group can help control the narrative the ad has promoted for over 50 years, she said.The ad's power has arguably already faded as Native and Indigenous youths come of age with a greater consciousness about stereotypes and cultural appropriation. TikTok has plenty of examples of Native people parodying or doing a takedown of the advertisement, Folsom said.Robert "Tree" Cody, the adopted son of Iron Eyes Cody, said the advertisement had "good intent and good heart" at its core."It was one of the top 100 commercials," said Robert Cody, an enrolled member of the Salt River Pima-Maricopa Indian Community in Arizona.And, it reminded him of time spent with his father, said Cody, who lives at Santa Ana Pueblo in New Mexico."I remember a lot, even when he went on a movie set to finish his movies and stuff," Cody said. "I remember going out to Universal (Studios), Disney, places like that."His wife, Rachel Kee-Cody, can't help but feel somewhat sad that an ad that means so much to their family will be shelved. But she is resigned to the decision."You know, times are changing as well. You keep going no matter how much it changes," she said. "Disappointment. ... It'll pass."Tang is a member of The Associated Press' Race and Ethnicity team. Follow her on Twitter at @ttangAP.

Rights to 'Crying Indian' ad to go to Native American group

WASHINGTON — With the 2023 tax filing season in full swing, the 
Internal Revenue Service reminds taxpayers to gather their necessary 
information and visit IRS.gov for updated <a href="https://www.irs.gov/help/tax-law-questions">resources</a> and <a href="https://www.irs.gov/help/tools">tools</a> to help with their 2022 tax return.

This news release is part of a series called the <a href="https://www.irs.gov/newsroom/tax-time-guide">Tax Time Guide</a>, a resource to help taxpayers file an accurate tax return. Additional guidance is available in <a href="https://www.irs.gov/forms-pubs/about-publication-17">Publication 17, Your Federal Income Tax (For Individuals)</a>.

Taxpayers should wait to file until they receive all their proper <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">tax documents</a>, or they risk making a mistake that could cause delays.

They should also review their documents carefully. If any of the information is inaccurate or missing, taxpayers should <a href="https://www.irs.gov/taxtopics/tc154">contact the payer</a> right away for a correction or to ensure the issuer has their current mailing or email address.

Creating an IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a> can help taxpayers securely access information about their federal tax account, including payments, tax records and more.

Organized tax records make preparing a complete and accurate tax return easier and may help taxpayers find overlooked <a href="https://www.irs.gov/credits-deductions-for-individuals">deductions or credits</a>.

Taxpayers with an Individual Taxpayer Identification Number or <a href="https://www.irs.gov/individuals/individual-taxpayer-identification-number">ITIN</a>
 may need to renew it if it's expired and is needed on a U.S. federal 
tax return. If they don't renew an expiring or expired ITIN, the IRS can
 still accept their return, but it may delay processing or credits owed.

Changes to credits and deductions for tax year 2022

Unlike 2020 and 2021, there were no new stimulus payments for 2022, 
so taxpayers should not expect to get an additional payment in their 
2023 tax refund.

However, taxpayers may still qualify for temporarily expanded eligibility of the <a href="https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics">Premium Tax Credit</a>,
 a refundable credit that helps eligible individuals and families cover 
the premiums for their health insurance purchased through the Health 
Insurance Marketplace. To get this credit, taxpayers must meet <a href="https://www.irs.gov/affordable-care-act/individuals-and-families/eligibility-for-the-premium-tax-credit">certain requirements</a> and file a tax return with <a href="https://www.irs.gov/forms-pubs/about-form-8962">Form 8962, Premium Tax Credit</a>.

Also, eligibility rules changed to claim a <a href="https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d">Clean Vehicle Credit</a> under the <a href="https://www.irs.gov/newsroom/news-on-the-inflation-reduction-act-of-2022">Inflation Reduction Act of 2022</a>.

Some tax credits return to 2019 levels. This means that taxpayers will likely receive a significantly smaller refund compared with the previous tax year.

Changes include amounts for the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit (EITC)</a>, the&nbsp;<a href="https://www.irs.gov/credits-deductions/individuals/child-tax-credit">Child Tax Credit (CTC)</a>&nbsp;and the <a href="https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information">Child and Dependent Care Credit</a> will revert to pre-COVID levels.

Finally, taxpayers that don't itemize and take the standard deduction cannot deduct their charitable contributions this year.

There are no changes to what counts as income or how tax is 
calculated, including income from the sale of personal assets. Taxpayers
 must report all their income on their tax return unless it's excluded 
by law.

<a href="https://www.irs.gov/forms-pubs/about-form-1099-k">Form 1099-K, Payment Card and Third-Party Network Transactions</a>,
 is an IRS information return used to report certain payment 
transactions and helps to improve voluntary tax compliance. Taxpayers 
use this information return with their other tax records to determine 
their correct tax liability. 2022 Forms 1099-K should have been 
furnished to the payee by Jan. 31, 2023.

The American Rescue Plan of 2021 changed the reporting threshold for 
third-party settlement organizations, including payment apps and online 
settlement organizations. The new threshold requires reporting of 
transactions in excess of $600 per year; changed from the previous 
threshold of an excess of $20,000 and an excess of 200 transactions per 
year. Third-party settlement organizations are required to report 
payments for goods and services.

On Dec. 23, 2022, the IRS announced that calendar year 2022 will be treated as a transition year for the reduced reporting threshold of $600.

Even though the Form 1099-K reduced reporting requirement for 
third-party settlement organizations is delayed, some individuals may 
still receive a Form 1099-K who have not received one in the past. Some 
individuals may receive a Form 1099-K for the sale of personal items or 
in situations where they received a Form 1099-K in error (i.e. for 
transactions between friends and family, or expense sharing).

Money received as a gift or to reimburse shared meals or rent should 
not be reported on a 1099-K. Payments should indicate whether they are 
personal to family and friends or a business transaction for goods and 
services.

If the information is incorrect on the 1099-K, taxpayers should 
contact the payer immediately. The payer's name appears in the upper 
left corner on the form. The taxpayer should keep a copy of all 
correspondence with the payer with their records.

If a Form 1099-K is received in error and a corrected Form 1099-K can't be obtained, follow the IRS' updated guidance at <a href="https://www.irs.gov/businesses/understanding-your-form-1099-k">Understanding Your Form 1099-K</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — With the 2023 tax filing season in full swing, the 
Internal Revenue Service reminds taxpayers to gather their necessary 
information and visit IRS.gov for updated <a href="https://www.irs.gov/help/tax-law-questions">resources</a> and <a href="https://www.irs.gov/help/tools">tools</a> to help with their 2022 tax return.This news release is part of a series called the <a href="https://www.irs.gov/newsroom/tax-time-guide">Tax Time Guide</a>, a resource to help taxpayers file an accurate tax return. Additional guidance is available in <a href="https://www.irs.gov/forms-pubs/about-publication-17">Publication 17, Your Federal Income Tax (For Individuals)</a>.<h2>Things to consider before filing</h2>Taxpayers should wait to file until they receive all their proper <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">tax documents</a>, or they risk making a mistake that could cause delays.They should also review their documents carefully. If any of the information is inaccurate or missing, taxpayers should <a href="https://www.irs.gov/taxtopics/tc154">contact the payer</a> right away for a correction or to ensure the issuer has their current mailing or email address.Creating an IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a> can help taxpayers securely access information about their federal tax account, including payments, tax records and more.Organized tax records make preparing a complete and accurate tax return easier and may help taxpayers find overlooked <a href="https://www.irs.gov/credits-deductions-for-individuals">deductions or credits</a>.Taxpayers with an Individual Taxpayer Identification Number or <a href="https://www.irs.gov/individuals/individual-taxpayer-identification-number">ITIN</a>
 may need to renew it if it's expired and is needed on a U.S. federal 
tax return. If they don't renew an expiring or expired ITIN, the IRS can
 still accept their return, but it may delay processing or credits owed.<h2>Changes to credits and deductions for tax year 2022</h2>Unlike 2020 and 2021, there were no new stimulus payments for 2022, 
so taxpayers should not expect to get an additional payment in their 
2023 tax refund.However, taxpayers may still qualify for temporarily expanded eligibility of the <a href="https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics">Premium Tax Credit</a>,
 a refundable credit that helps eligible individuals and families cover 
the premiums for their health insurance purchased through the Health 
Insurance Marketplace. To get this credit, taxpayers must meet <a href="https://www.irs.gov/affordable-care-act/individuals-and-families/eligibility-for-the-premium-tax-credit">certain requirements</a> and file a tax return with <a href="https://www.irs.gov/forms-pubs/about-form-8962">Form 8962, Premium Tax Credit</a>.Also, eligibility rules changed to claim a <a href="https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d">Clean Vehicle Credit</a> under the <a href="https://www.irs.gov/newsroom/news-on-the-inflation-reduction-act-of-2022">Inflation Reduction Act of 2022</a>.Some tax credits return to 2019 levels. This means that taxpayers will likely receive a significantly smaller refund compared with the previous tax year.Changes include amounts for the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit (EITC)</a>, the&nbsp;<a href="https://www.irs.gov/credits-deductions/individuals/child-tax-credit">Child Tax Credit (CTC)</a>&nbsp;and the <a href="https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information">Child and Dependent Care Credit</a> will revert to pre-COVID levels.<ul>
 <li>For the EITC, eligible taxpayers with no children who received roughly $1,500 in 2021 will now get $500 for the 2022 tax year.</li><li>Those who got $3,600 per dependent in 2021 for the CTC will, if eligible, get $2,000 per dependent for the 2022 tax year.</li><li>The Child and Dependent Care Credit returns to a maximum of $2,100 in 2022 instead of $8,000 in 2021.</li>
 </ul>Finally, taxpayers that don't itemize and take the standard deduction cannot deduct their charitable contributions this year.<h2>Transition year for 1099-K reporting</h2>There are no changes to what counts as income or how tax is 
calculated, including income from the sale of personal assets. Taxpayers
 must report all their income on their tax return unless it's excluded 
by law.<a href="https://www.irs.gov/forms-pubs/about-form-1099-k">Form 1099-K, Payment Card and Third-Party Network Transactions</a>,
 is an IRS information return used to report certain payment 
transactions and helps to improve voluntary tax compliance. Taxpayers 
use this information return with their other tax records to determine 
their correct tax liability. 2022 Forms 1099-K should have been 
furnished to the payee by Jan. 31, 2023.The American Rescue Plan of 2021 changed the reporting threshold for 
third-party settlement organizations, including payment apps and online 
settlement organizations. The new threshold requires reporting of 
transactions in excess of $600 per year; changed from the previous 
threshold of an excess of $20,000 and an excess of 200 transactions per 
year. Third-party settlement organizations are required to report 
payments for goods and services.<h2>On Dec. 23, 2022, the IRS announced that calendar year 2022 will be treated as a transition year for the reduced reporting threshold of $600.</h2>Even though the Form 1099-K reduced reporting requirement for 
third-party settlement organizations is delayed, some individuals may 
still receive a Form 1099-K who have not received one in the past. Some 
individuals may receive a Form 1099-K for the sale of personal items or 
in situations where they received a Form 1099-K in error (i.e. for 
transactions between friends and family, or expense sharing).Money received as a gift or to reimburse shared meals or rent should 
not be reported on a 1099-K. Payments should indicate whether they are 
personal to family and friends or a business transaction for goods and 
services.If the information is incorrect on the 1099-K, taxpayers should 
contact the payer immediately. The payer's name appears in the upper 
left corner on the form. The taxpayer should keep a copy of all 
correspondence with the payer with their records.If a Form 1099-K is received in error and a corrected Form 1099-K can't be obtained, follow the IRS' updated guidance at <a href="https://www.irs.gov/businesses/understanding-your-form-1099-k">Understanding Your Form 1099-K</a>.

Tax Time Guide: Things to consider when filing 2022 tax return

WASHINGTON — The Department of the Treasury and the Internal Revenue 
Service today issued final regulations amending the rules for filing 
returns and other documents electronically (e-file). These regulations 
will require certain filers to e-file beginning in 2024.

<a href="https://www.federalregister.gov/public-inspection/2023-03710/electronic-filing-requirements-for-specified-returns-and-other-documents">T.D. 9972</a>
 affects filers of partnership returns, corporate income tax returns, 
unrelated business income tax returns, withholding tax returns, certain 
information returns, registration statements, disclosure statements, 
notifications, actuarial reports and certain excise tax returns. The 
final regulations reflect changes made by the Taxpayer First Act (TFA) 
to increase e-filing without undue hardship on taxpayers.

To help with this process, the IRS created a new, free <a href="https://www.irs.gov/newsroom/irs-opens-free-portal-to-file-information-returns-new-electronic-option-can-reduce-millions-of-paper-forms-1099-estimated-to-be-filed-by-businesses-in-2023">online portal</a>
 last month to help businesses file Form 1099 series information returns
 electronically. Known as the Information Returns Intake System (IRIS), 
this free electronic filing service is secure, accurate and requires no 
special software. Though available to any business of any size, IRIS may
 be especially helpful to any small business that currently sends their 
1099 forms on paper to the IRS.

In recent years there has been tremendous growth in the availability 
of e-file services and the use of e-file across the tax filing spectrum.
 In 2021, about 82% of all corporate income tax returns were e-filed, 
and almost 90% of partnership tax returns were e-filed. Further reducing
 the volume of paper returns filed frees up staff and resources to 
further enhance services for taxpayers and improves overall efficiencies
 while reducing postage, printing, shipping and storage and their 
associated costs and burdens.

In 2021, about 82% of all corporate income tax returns were e-filed, 
and almost 90% of partnership tax returns were e-filed. The IRS receives
 nearly 4 billion information returns per year and expects to receive 
nearly 5 billion by 2028. In 2019, the IRS still received nearly 40 
million paper information returns, even though approximately 99% of all 
information returns for that year were e-filed.

The final regulations generally provide hardship waivers for filers 
that would experience hardship in complying with the e-filing 
requirements and administrative exemptions from the e-filing 
requirements to promote effective and efficient tax administration.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Department of the Treasury and the Internal Revenue 
Service today issued final regulations amending the rules for filing 
returns and other documents electronically (e-file). These regulations 
will require certain filers to e-file beginning in 2024.<a href="https://www.federalregister.gov/public-inspection/2023-03710/electronic-filing-requirements-for-specified-returns-and-other-documents">T.D. 9972</a>
 affects filers of partnership returns, corporate income tax returns, 
unrelated business income tax returns, withholding tax returns, certain 
information returns, registration statements, disclosure statements, 
notifications, actuarial reports and certain excise tax returns. The 
final regulations reflect changes made by the Taxpayer First Act (TFA) 
to increase e-filing without undue hardship on taxpayers.Specifically, the final regulations:<ul>
 <li>reduce the 250-return threshold enacted in prior regulations to 
generally require electronic filing by filers of 10 or more returns in a
 calendar year. The final regulations also create several new 
regulations to require e-filing of certain returns and other documents 
not previously required to be e-filed;</li><li>require filers to aggregate almost all information return types 
covered by the regulation to determine whether a filer meets the 
10-return threshold and is required to e-file their information returns.
 Earlier regulations applied the 250-return threshold separately to each
 type of information return covered by the regulations;</li><li>eliminate the e-filing exception for income tax returns of 
corporations that report total assets under $10 million at the end of 
their taxable year, and</li><li>require partnerships with more than 100 partners to e-file 
information returns, and they require partnerships required to file at 
least 10 returns of any type during the calendar year to e-file their 
partnership return.&nbsp;</li>
 </ul>To help with this process, the IRS created a new, free <a href="https://www.irs.gov/newsroom/irs-opens-free-portal-to-file-information-returns-new-electronic-option-can-reduce-millions-of-paper-forms-1099-estimated-to-be-filed-by-businesses-in-2023">online portal</a>
 last month to help businesses file Form 1099 series information returns
 electronically. Known as the Information Returns Intake System (IRIS), 
this free electronic filing service is secure, accurate and requires no 
special software. Though available to any business of any size, IRIS may
 be especially helpful to any small business that currently sends their 
1099 forms on paper to the IRS.In recent years there has been tremendous growth in the availability 
of e-file services and the use of e-file across the tax filing spectrum.
 In 2021, about 82% of all corporate income tax returns were e-filed, 
and almost 90% of partnership tax returns were e-filed. Further reducing
 the volume of paper returns filed frees up staff and resources to 
further enhance services for taxpayers and improves overall efficiencies
 while reducing postage, printing, shipping and storage and their 
associated costs and burdens.In 2021, about 82% of all corporate income tax returns were e-filed, 
and almost 90% of partnership tax returns were e-filed. The IRS receives
 nearly 4 billion information returns per year and expects to receive 
nearly 5 billion by 2028. In 2019, the IRS still received nearly 40 
million paper information returns, even though approximately 99% of all 
information returns for that year were e-filed.The final regulations generally provide hardship waivers for filers 
that would experience hardship in complying with the e-filing 
requirements and administrative exemptions from the e-filing 
requirements to promote effective and efficient tax administration.

IRS, Treasury issue final regulations on e-file for businesses

By LUIS ANDRES HENAO Associated Press

CHICAGO (AP) — At age 103, Sister Jean awakes daily at 5 a.m. She 
sits up quickly to avoid going to sleep again — "I’ve got too much to 
do,” she says. After prayers for the day ahead, she reads the Gospel on 
her tablet.

“I guess there aren’t too many 103-year-old nuns using
 iPads these days – there aren’t too many 103-year-olds, period,” she 
writes in her memoir that will be published Feb. 28. “But I’m pretty 
comfortable with modern technology. I’ve always said, ‘If you’re not 
moving forward, you’re going to get left behind real quick.’ 
Adaptability is my superpower.”

In “Wake Up with Purpose: What 
I’ve Learned in My First Hundred Years,” Sister Jean Dolores Schmidt 
tells her life story, offers spiritual guidance and shares some of the 
lessons she's learned.

The beloved Catholic nun captured the sports world’s imagination and <a href="https://apnews.com/article/jean-north-america-ap-top-news-basketball-college-sports-d9353b1405bc46e2be0b9506d2fb23a9">became something of a folk hero</a> as the chaplain for the Loyola Chicago men’s basketball team that reached the NCAA Final Four in 2018.

She has been <a href="https://apnews.com/article/5039ad4aaf5d4fb5b7dfda18a13e0f5f">featured by newspapers and TV stations</a> across America. <a href="https://apnews.com/article/jean-north-america-ap-top-news-mi-state-wire-college-sports-c3e72770c49645af8da02971e170b16b">Her NCAA news conference</a>,
 she was told, had more journalists than Tom Brady drew at the Super 
Bowl. Her likeness appears on socks, bobbleheads, even a Lego statue at <a href="https://www.luc.edu/luma/collections/srjeandoloresschmidtbvmgallery/">her gallery in Loyola’s art museum</a>.
 She sees the attention as a holy opportunity to tell her story and 
share what she’s learned; to help others wake up with purpose. Among her
 priorities, there’s little that she enjoys more than talking with young
 people.

“I love life so much and enjoy being with young people,” 
she told The Associated Press. “They’re the ones who keep me going 
because they bring such joy into my life -- and they keep you updated on
 what’s happening in their world.”

She arrived in a wheelchair for
 the interview at her office in the university's student center. She 
wore purple Nike Air Max sneakers with the words “Sister” and “Jean” 
written on the back, and her maroon and gold Loyola scarf that often 
gets compared to Harry Potter’s. She smiled warmly and waved to 
prospective students and shook hands with current students, asking them 
about their classes.

“What’s your dream?” she asked some of them.

Samuel
 Grebener, a 19-year-old freshman, told her he was thinking about 
medical school. They then talked about their shared love for the Loyola 
Ramblers. “She knows more about basketball than me,” Grebener said.

It
 was 9 a.m. and by then, she had already written her usual scouting 
report and emailed the players on the team to congratulate them on a 
victory.

“I believe this was a turning point and that we’re now in
 a winning streak” she wrote. “Our next game will be challenging, but 
just keep working hard. I will be there in prayer and in spirit and 
bless your hands virtually.”

In her office — surrounded by 
bobbleheads, posters and pins with her image — she studied game stats 
carefully in preparation to meet with the team at practice. Before a 
pizza lunch at the nearby cafeteria, she met other students.

Catharina
 Baeten, a 20-year-old-junior, told Sister Jean she had decided to 
attend Loyola because of its excellent programs in psychology and 
women-and-gender studies. “And also because of you,” she told the nun.

“Everyone
 loves Sister Jean,” Baeten said later, recalling that she first met the
 nun during a tour of Loyola when she was in high school. “There’s not a
 single unkind bone in her body and she represents our values… she’s the
 embodiment of compassion.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1676641480416.jpeg" alt="Sister Jean Dolores Schmidt, the Loyola University men's basketball chaplain and school celebrity, sits for a portrait in The Joseph J. Gentile Arena, on Monday, Jan. 23, 2023, in Chicago. The beloved Catholic nun captured the world's imagination and became something of a folk hero while supporting the Ramblers at the NCAA Final Four in 2018. (AP Photo/Jessie Wardarski)" />
 <figcaption>Sister Jean Dolores Schmidt, the Loyola University men's basketball chaplain and school celebrity, sits for a portrait in The Joseph J. Gentile Arena, on Monday, Jan. 23, 2023, in Chicago. The beloved Catholic nun captured the world's imagination and became something of a folk hero while supporting the Ramblers at the NCAA Final Four in 2018. (AP Photo/Jessie Wardarski)</figcaption>
 </figure>By LUIS ANDRES HENAO Associated PressCHICAGO (AP) — At age 103, Sister Jean awakes daily at 5 a.m. She 
sits up quickly to avoid going to sleep again — "I’ve got too much to 
do,” she says. After prayers for the day ahead, she reads the Gospel on 
her tablet.“I guess there aren’t too many 103-year-old nuns using
 iPads these days – there aren’t too many 103-year-olds, period,” she 
writes in her memoir that will be published Feb. 28. “But I’m pretty 
comfortable with modern technology. I’ve always said, ‘If you’re not 
moving forward, you’re going to get left behind real quick.’ 
Adaptability is my superpower.”In “Wake Up with Purpose: What 
I’ve Learned in My First Hundred Years,” Sister Jean Dolores Schmidt 
tells her life story, offers spiritual guidance and shares some of the 
lessons she's learned.The beloved Catholic nun captured the sports world’s imagination and <a href="https://apnews.com/article/jean-north-america-ap-top-news-basketball-college-sports-d9353b1405bc46e2be0b9506d2fb23a9">became something of a folk hero</a> as the chaplain for the Loyola Chicago men’s basketball team that reached the NCAA Final Four in 2018.She has been <a href="https://apnews.com/article/5039ad4aaf5d4fb5b7dfda18a13e0f5f">featured by newspapers and TV stations</a> across America. <a href="https://apnews.com/article/jean-north-america-ap-top-news-mi-state-wire-college-sports-c3e72770c49645af8da02971e170b16b">Her NCAA news conference</a>,
 she was told, had more journalists than Tom Brady drew at the Super 
Bowl. Her likeness appears on socks, bobbleheads, even a Lego statue at <a href="https://www.luc.edu/luma/collections/srjeandoloresschmidtbvmgallery/">her gallery in Loyola’s art museum</a>.
 She sees the attention as a holy opportunity to tell her story and 
share what she’s learned; to help others wake up with purpose. Among her
 priorities, there’s little that she enjoys more than talking with young
 people.“I love life so much and enjoy being with young people,” 
she told The Associated Press. “They’re the ones who keep me going 
because they bring such joy into my life -- and they keep you updated on
 what’s happening in their world.”She arrived in a wheelchair for
 the interview at her office in the university's student center. She 
wore purple Nike Air Max sneakers with the words “Sister” and “Jean” 
written on the back, and her maroon and gold Loyola scarf that often 
gets compared to Harry Potter’s. She smiled warmly and waved to 
prospective students and shook hands with current students, asking them 
about their classes.“What’s your dream?” she asked some of them.Samuel
 Grebener, a 19-year-old freshman, told her he was thinking about 
medical school. They then talked about their shared love for the Loyola 
Ramblers. “She knows more about basketball than me,” Grebener said.It
 was 9 a.m. and by then, she had already written her usual scouting 
report and emailed the players on the team to congratulate them on a 
victory.“I believe this was a turning point and that we’re now in
 a winning streak” she wrote. “Our next game will be challenging, but 
just keep working hard. I will be there in prayer and in spirit and 
bless your hands virtually.”In her office — surrounded by 
bobbleheads, posters and pins with her image — she studied game stats 
carefully in preparation to meet with the team at practice. Before a 
pizza lunch at the nearby cafeteria, she met other students.Catharina
 Baeten, a 20-year-old-junior, told Sister Jean she had decided to 
attend Loyola because of its excellent programs in psychology and 
women-and-gender studies. “And also because of you,” she told the nun.“Everyone
 loves Sister Jean,” Baeten said later, recalling that she first met the
 nun during a tour of Loyola when she was in high school. “There’s not a
 single unkind bone in her body and she represents our values… she’s the
 embodiment of compassion.”Born in San Francisco in 1919, Sister 
Jean grew up in a devoutly Catholic family. She witnessed the impact of 
the Great Depression, World War II and the building of the Golden Gate 
Bridge, which she recalls crossing on foot when it opened in 1937.Her
 religious calling, she said, came at the age of 8. She was in third 
grade when she met a kind, joyful teacher who belonged to the Sisters of
 Charity of the Blessed Virgin Mary. Brimming with admiration, she would
 pray every day: “Dear God, help me understand what I should do, but 
please tell me I should become a BVM sister,” she recounts in her 
memoir, co-written with sportswriter/broadcaster Seth Davis.“I guess God listened to me on that one,” she writes.She
 followed her calling to the order’s motherhouse in Dubuque, Iowa, where
 she made her vows. She went on to teach at Catholic schools in Chicago 
and southern California, where she also coached girls’ basketball, 
before she ended at Mundelein College — on the Chicago lakefront —in the
 1960s. The school became affiliated with Loyola in 1991, and Sister 
Jean was hired to help students with the transition.In 1994, she 
was asked to help student basketball players boost their grades – “the 
booster shooter” she called herself, and later that year she was named 
chaplain of the men’s basketball team. The role, she writes in her 
memoir, became "the most transformational and transcendent position” of 
her life.“Sports are very important because they help develop 
life skills,” she said. “And during those life skills, you’re also 
talking about faith and purpose.” Her motto: “Worship, Work, Win.”“I know that God will call me when he wants me. So, I just feel I have a lot more work to do,” she said.During
 a recent practice, she watched from the sideline in her wheelchair. On a
 break, the players on the men's and women’s teams took turns shaking 
her hand.“Her consistency is incredible,” said senior forward Tom
 Welch, 22. “She does it every day, every game. She brings the same 
energy to our pregame prayers.”She also breaks down the strengths
 and weaknesses of the rivals in her scouting report. She’s “letting us 
know who’s good at shooting, who to send to the free throw line… pretty 
in-depth details,” Welch said. “And then sometimes, you know, she’ll 
make us laugh, feel good for a game.”The laughter has been needed this season. The team is 9-16 overall and last in the Atlantic 10 conference with a 3-10 record.Allison Guth, the women’s basketball coach, called Sister Jean a legend.“Every
 day I walk in the office and she’s in her office. You talk about being 
there at 103. It’s because it’s a passion for her. It’s about love,” 
Guth said. “I think they should be telling stories about her forever.”

Misc