By MACALUS V. HOGAN <a href="https://theconversation.com/patrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248">The Conversation</a>

<a target="_blank" href="mailto:?subject=Patrick%20Mahomes%20injury%3A%20An%20ankle%20surgeon%20explains%20what%20a%20high%20ankle%20sprain%20is%20and%20how%20it%20might%20affect%20Mahomes%20in%20the%20Super%20Bowl%20%E2%80%94%20The%20Conversation&amp;body=Hi.%20I%20found%20an%20article%20that%20you%20might%20like%3A%20%22Patrick%20Mahomes%20injury%3A%20An%20ankle%20surgeon%20explains%20what%20a%20high%20ankle%20sprain%20is%20and%20how%20it%20might%20affect%20Mahomes%20in%20the%20Super%20Bowl%22%20%E2%80%94%20https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248"> Email</a><a target="_blank" href="http://twitter.com/intent/tweet?text=Patrick+Mahomes+injury%3A+An+ankle+surgeon+explains+what+a+high+ankle+sprain+is+and+how+it+might+affect+Mahomes+in+the+Super+Bowl&amp;url=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dtwitter%26utm_medium%3Dbylinetwitterbutton&amp;utm_campaign=none&amp;via=ConversationUS"> Twitter</a><a target="_blank" href="http://www.facebook.com/sharer.php?u=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dfacebook%26utm_medium%3Dbylinefacebookbutton"> Facebook12</a><a target="_blank" href="http://www.linkedin.com/shareArticle?mini=true&amp;source=The+Conversation&amp;summary=Leading+up+to+the+2023+Super+Bowl%2C+one+of+the+biggest+points+of+discussion+has+been+the+%5Bright+ankle+of+Patrick+Mahomes%5D%28https%3A%2F%2Fwww.msn.com%2Fen-us%2Fsports%2Fother%2Fpatrick-mahomes-ankle-injury-is-the-b...&amp;title=Patrick+Mahomes+injury%3A+An+ankle+surgeon+explains+what+a+high+ankle+sprain+is+and+how+it+might+affect+Mahomes+in+the+Super+Bowl&amp;url=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dlinkedin%26utm_medium%3Dbylinelinkedinbutton"> LinkedIn</a><a href="https://theconversation.com/patrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248#"> Print</a>

Leading up to the 2023 Super Bowl, one of the biggest points of discussion has been the <a href="https://www.msn.com/en-us/sports/other/patrick-mahomes-ankle-injury-is-the-biggest-variable-of-this-super-bowl-the-latest-update-is-a-big-win-for-the-chiefs/ar-AA17gaCO">right ankle of Patrick Mahomes</a>.
 During a playoff game against the Jacksonville Jaguars on Jan. 21, 
2023, Mahomes, the quarterback for the Kansas City Chiefs, awkwardly 
fell on his ankle after being tackled. Mahomes finished the game after 
trainers taped the ankle up, but after the game, news broke that he’d <a href="https://www.sbnation.com/2023/1/22/23566337/patrick-mahomes-injury-2023-nfl-playoffs-chiefs">suffered a high ankle sprain</a>.

As a surgeon who specializes in sport ankle injuries – and having 
myself sustained a similar injury while playing high school football – I
 cringed when I saw Mahomes go down during the game against the Jaguars.
 Ankle injuries are serious affairs. High ankle sprains are painful and 
can limit performance, but given the level of fitness of an NFL 
quarterback like Mahomes and the elite-level treatment and 
rehabilitation teams provide to help players recover, I expect he will 
be ready to play at Super Bowl kickoff and the injury will cause few if 
any problems during the game.

The ankle is comprised of two large leg bones – the tibia, or shin 
bone, and the smaller fibula, which sits outside the tibia – and a 
number of strong ligaments that attach the leg bones to the foot and 
stabilize the whole area.

An ankle sprain occurs when someone abnormally bends or rolls their 
ankle joint, leading to the stretching or tearing of the ligaments that 
hold the ankle together. <a href="https://doi.org/10.2106/jbjs.20.01787">Ankle sprains</a>
 can be either “low” or “high” based on the location of the affected 
ligaments and are graded on a scale from one to three – mild, moderate 
or severe.

The most common type of ankle sprain involves <a href="https://www.upmc.com/services/orthopaedics/conditions-treatments/sprains-strains">ligaments of the lower, outside part of ankle joint</a>.
 Low ankle sprains usually occur due to an inversion, or when the 
outside edge of the foot rolls inward toward the sole of the foot.

High ankle sprains, like the injury Mahomes suffered, are rarer than 
low ankle sprains and are caused by the opposite motion. When a 
defensive player for the Jaguars tackled and fell on Mahomes, the 
defensive player landed on Mahomes’ leg, causing the inside of his foot 
to roll outward toward the small toe. This motion is what <a href="https://doi.org/10.5435/jaaos-d-13-00135">stressed his high ankle ligaments</a>.

Most sprained ankles will result in some level of pain, swelling and 
difficulty walking on the affected joint — all things that would affect 
Mahomes’ ability to play comfortably and at the level needed to bring 
home the Lombardi Trophy. But there is a huge difference between a 
minor, grade I sprain or a severe grade III sprain in terms of 
performance and recovery time.

The ligaments of a healthy high ankle provide more stability than the
 lower ligaments, so high ankle sprains are often more serious injuries.
 In a bad high ankle sprain, the majority of the ligaments tear 
completely, resulting in severe pain, swelling and often bruising of the
 ankle. Initially it is very difficult to even stand on the ankle, let 
alone run or jump. If not properly treated, the injury can lead to 
instability, weakness and pain that limits function, especially for an 
elite athlete.

Based on the video of the injury and my experience treating 
professional athletes, it looks like Mahomes suffered at minimum a grade
 II, or moderate, sprain. After a grade II sprain, most people need a 
period of rest and treatment to reduce the inflammation of the ankle. 
Resting from running and jumping is important in the immediate days 
following the injury. If an athlete is able to return to play in the 
same game or soon after, that is usually a good sign. 

Generally, high ankle sprains take <a href="https://doi.org/10.5435/jaaos-d-13-00135">longer to heal and recover from</a> than other types of sprains, but treatment can help speed up this process.

When a patient comes in complaining of a rolled ankle, I start with a <a href="https://doi.org/10.1136/jisakos-2017-000183">physical exam to check the stability of the joint</a>.
 If the ankle is stable and the patient can run and jump with little 
pain, that usually means they have a low-grade injury and will not 
require much time away from sports. With a bit of rest, most people are <a href="https://doi.org/10.1097/jsm.0000000000001019">back at their activities within a few days</a>.

For more serious injuries, it is first essential to reduce the pain 
and swelling through a routine of rest, ice, compression and elevation, 
the well-known <a href="https://share.upmc.com/2014/08/rice-method-for-treating-injury/">“RICE” method</a>.
 Non-steroidal anti-inflammatory drugs like ibuprofen can help reduce 
pain as well. In cases where the ankle is moderately unstable, research 
shows that providing patients with a boot to immobilize the ankle can <a href="https://doi.org/10.5435/jaaos-d-13-00135">speed up the healing process</a>.

I also recommend that my patients stay off the injured leg for a 
couple of days. After those first days of rest, most patients, and 
especially elite athletes, can begin putting weight on the ankle with 
the boot still on. After about four to seven days, I will begin to 
transition my patients into strength and stability training with a focus
 on reducing swelling. This will usually include low-impact training 
such as stationary bike and pool therapy. Gradual return to 
sport-specific drills occurs prior to return-to-play. 

In the most severe cases of grade III high ankle sprains, the 
ligaments can be torn completely or injured to the point that they are 
unlikely to heal in a way that supports the ankle. In these cases, <a href="https://doi.org/10.2106/jbjs.20.01787">surgery involving screws, plates and other hardware</a> to hold the fibula and tibia together can be the best option.

Thankfully for Mahomes and football fans across the U.S., his injury <a href="https://www.si.com/nfl/2023/02/07/patrick-mahomes-ankle-injury-update-super-bowl-chiefs-eagles">does not appear to require surgery</a>, at least not immediately.

Research shows that most athletes with high ankle sprains often return to their sports and <a href="https://doi.org/10.1097/jsm.0000000000001019">can play at a similar level</a>
 to how they played before their injury. While Mahomes may not be at 
100%, given the moderate severity of the injury, his fitness and the 
high quality of care he is receiving, I expect that he will be ready to 
play an exciting game come kickoff on Super Bowl Sunday.

MaCalus V. Hogan is a Professor and Chair of Orthopedic Surgery at the University of Pittsburgh.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1675049407857.jpeg" alt="Kansas City Chiefs quarterback Patrick Mahomes signals teammates during the first half of the NFL AFC Championship playoff football game against the Cincinnati Bengals, Sunday, Jan. 29, 2023, in Kansas City, Mo. (AP Photo/Ed Zurga)" />
 <figcaption>Kansas City Chiefs quarterback Patrick Mahomes signals teammates during the first half of the NFL AFC Championship playoff football game against the Cincinnati Bengals, Sunday, Jan. 29, 2023, in Kansas City, Mo. (AP Photo/Ed Zurga)</figcaption>
 </figure>By MACALUS V. HOGAN <a href="https://theconversation.com/patrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248">The Conversation</a><a target="_blank" href="mailto:?subject=Patrick%20Mahomes%20injury%3A%20An%20ankle%20surgeon%20explains%20what%20a%20high%20ankle%20sprain%20is%20and%20how%20it%20might%20affect%20Mahomes%20in%20the%20Super%20Bowl%20%E2%80%94%20The%20Conversation&amp;body=Hi.%20I%20found%20an%20article%20that%20you%20might%20like%3A%20%22Patrick%20Mahomes%20injury%3A%20An%20ankle%20surgeon%20explains%20what%20a%20high%20ankle%20sprain%20is%20and%20how%20it%20might%20affect%20Mahomes%20in%20the%20Super%20Bowl%22%20%E2%80%94%20https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248"> Email</a><a target="_blank" href="http://twitter.com/intent/tweet?text=Patrick+Mahomes+injury%3A+An+ankle+surgeon+explains+what+a+high+ankle+sprain+is+and+how+it+might+affect+Mahomes+in+the+Super+Bowl&amp;url=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dtwitter%26utm_medium%3Dbylinetwitterbutton&amp;utm_campaign=none&amp;via=ConversationUS"> Twitter</a><a target="_blank" href="http://www.facebook.com/sharer.php?u=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dfacebook%26utm_medium%3Dbylinefacebookbutton"> Facebook12</a><a target="_blank" href="http://www.linkedin.com/shareArticle?mini=true&amp;source=The+Conversation&amp;summary=Leading+up+to+the+2023+Super+Bowl%2C+one+of+the+biggest+points+of+discussion+has+been+the+%5Bright+ankle+of+Patrick+Mahomes%5D%28https%3A%2F%2Fwww.msn.com%2Fen-us%2Fsports%2Fother%2Fpatrick-mahomes-ankle-injury-is-the-b...&amp;title=Patrick+Mahomes+injury%3A+An+ankle+surgeon+explains+what+a+high+ankle+sprain+is+and+how+it+might+affect+Mahomes+in+the+Super+Bowl&amp;url=https%3A%2F%2Ftheconversation.com%2Fpatrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248%3Futm_source%3Dlinkedin%26utm_medium%3Dbylinelinkedinbutton"> LinkedIn</a><a href="https://theconversation.com/patrick-mahomes-injury-an-ankle-surgeon-explains-what-a-high-ankle-sprain-is-and-how-it-might-affect-mahomes-in-the-super-bowl-199248#"> Print</a>Leading up to the 2023 Super Bowl, one of the biggest points of discussion has been the <a href="https://www.msn.com/en-us/sports/other/patrick-mahomes-ankle-injury-is-the-biggest-variable-of-this-super-bowl-the-latest-update-is-a-big-win-for-the-chiefs/ar-AA17gaCO">right ankle of Patrick Mahomes</a>.
 During a playoff game against the Jacksonville Jaguars on Jan. 21, 
2023, Mahomes, the quarterback for the Kansas City Chiefs, awkwardly 
fell on his ankle after being tackled. Mahomes finished the game after 
trainers taped the ankle up, but after the game, news broke that he’d <a href="https://www.sbnation.com/2023/1/22/23566337/patrick-mahomes-injury-2023-nfl-playoffs-chiefs">suffered a high ankle sprain</a>. As a surgeon who specializes in sport ankle injuries – and having 
myself sustained a similar injury while playing high school football – I
 cringed when I saw Mahomes go down during the game against the Jaguars.
 Ankle injuries are serious affairs. High ankle sprains are painful and 
can limit performance, but given the level of fitness of an NFL 
quarterback like Mahomes and the elite-level treatment and 
rehabilitation teams provide to help players recover, I expect he will 
be ready to play at Super Bowl kickoff and the injury will cause few if 
any problems during the game.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1676054106403.png" alt=" The ankle joint is where the lower leg bones are stabilized and attached to the foot by a group of ligaments. This diagram shows the outside view of a right foot. Jak/Wikimedia Commons " />
 <figcaption> The ankle joint is where the lower leg bones are stabilized and attached to the foot by a group of ligaments. This diagram shows the outside view of a right foot. Jak/Wikimedia Commons </figcaption>
 </figure><h2>What is an ankle sprain?</h2>The ankle is comprised of two large leg bones – the tibia, or shin 
bone, and the smaller fibula, which sits outside the tibia – and a 
number of strong ligaments that attach the leg bones to the foot and 
stabilize the whole area.An ankle sprain occurs when someone abnormally bends or rolls their 
ankle joint, leading to the stretching or tearing of the ligaments that 
hold the ankle together. <a href="https://doi.org/10.2106/jbjs.20.01787">Ankle sprains</a>
 can be either “low” or “high” based on the location of the affected 
ligaments and are graded on a scale from one to three – mild, moderate 
or severe.The most common type of ankle sprain involves <a href="https://www.upmc.com/services/orthopaedics/conditions-treatments/sprains-strains">ligaments of the lower, outside part of ankle joint</a>.
 Low ankle sprains usually occur due to an inversion, or when the 
outside edge of the foot rolls inward toward the sole of the foot.High ankle sprains, like the injury Mahomes suffered, are rarer than 
low ankle sprains and are caused by the opposite motion. When a 
defensive player for the Jaguars tackled and fell on Mahomes, the 
defensive player landed on Mahomes’ leg, causing the inside of his foot 
to roll outward toward the small toe. This motion is what <a href="https://doi.org/10.5435/jaaos-d-13-00135">stressed his high ankle ligaments</a>. <h2>Walking it off or needing surgery</h2>Most sprained ankles will result in some level of pain, swelling and 
difficulty walking on the affected joint — all things that would affect 
Mahomes’ ability to play comfortably and at the level needed to bring 
home the Lombardi Trophy. But there is a huge difference between a 
minor, grade I sprain or a severe grade III sprain in terms of 
performance and recovery time.The ligaments of a healthy high ankle provide more stability than the
 lower ligaments, so high ankle sprains are often more serious injuries.
 In a bad high ankle sprain, the majority of the ligaments tear 
completely, resulting in severe pain, swelling and often bruising of the
 ankle. Initially it is very difficult to even stand on the ankle, let 
alone run or jump. If not properly treated, the injury can lead to 
instability, weakness and pain that limits function, especially for an 
elite athlete.Based on the video of the injury and my experience treating 
professional athletes, it looks like Mahomes suffered at minimum a grade
 II, or moderate, sprain. After a grade II sprain, most people need a 
period of rest and treatment to reduce the inflammation of the ankle. 
Resting from running and jumping is important in the immediate days 
following the injury. If an athlete is able to return to play in the 
same game or soon after, that is usually a good sign. <h2>Treating high ankle sprains</h2>Generally, high ankle sprains take <a href="https://doi.org/10.5435/jaaos-d-13-00135">longer to heal and recover from</a> than other types of sprains, but treatment can help speed up this process.When a patient comes in complaining of a rolled ankle, I start with a <a href="https://doi.org/10.1136/jisakos-2017-000183">physical exam to check the stability of the joint</a>.
 If the ankle is stable and the patient can run and jump with little 
pain, that usually means they have a low-grade injury and will not 
require much time away from sports. With a bit of rest, most people are <a href="https://doi.org/10.1097/jsm.0000000000001019">back at their activities within a few days</a>. For more serious injuries, it is first essential to reduce the pain 
and swelling through a routine of rest, ice, compression and elevation, 
the well-known <a href="https://share.upmc.com/2014/08/rice-method-for-treating-injury/">“RICE” method</a>.
 Non-steroidal anti-inflammatory drugs like ibuprofen can help reduce 
pain as well. In cases where the ankle is moderately unstable, research 
shows that providing patients with a boot to immobilize the ankle can <a href="https://doi.org/10.5435/jaaos-d-13-00135">speed up the healing process</a>.I also recommend that my patients stay off the injured leg for a 
couple of days. After those first days of rest, most patients, and 
especially elite athletes, can begin putting weight on the ankle with 
the boot still on. After about four to seven days, I will begin to 
transition my patients into strength and stability training with a focus
 on reducing swelling. This will usually include low-impact training 
such as stationary bike and pool therapy. Gradual return to 
sport-specific drills occurs prior to return-to-play. In the most severe cases of grade III high ankle sprains, the 
ligaments can be torn completely or injured to the point that they are 
unlikely to heal in a way that supports the ankle. In these cases, <a href="https://doi.org/10.2106/jbjs.20.01787">surgery involving screws, plates and other hardware</a> to hold the fibula and tibia together can be the best option.Thankfully for Mahomes and football fans across the U.S., his injury <a href="https://www.si.com/nfl/2023/02/07/patrick-mahomes-ankle-injury-update-super-bowl-chiefs-eagles">does not appear to require surgery</a>, at least not immediately.Research shows that most athletes with high ankle sprains often return to their sports and <a href="https://doi.org/10.1097/jsm.0000000000001019">can play at a similar level</a>
 to how they played before their injury. While Mahomes may not be at 
100%, given the moderate severity of the injury, his fitness and the 
high quality of care he is receiving, I expect that he will be ready to 
play an exciting game come kickoff on Super Bowl Sunday.MaCalus V. Hogan is a Professor and Chair of Orthopedic Surgery at the University of Pittsburgh.<div><iframe src="https://counter.theconversation.com/content/199248/count.gif?distributor=republish-lightbox-advanced" width="1" height="1" style="border: none !important" referrerpolicy="no-referrer-when-downgrade"></iframe></div>

THE ANKLE: Surgeon describes Mahomes' high ankle sprain

Clinical trials can benefit you, no matter what stage of cancer you have. Here, Tara Lin, M.D., professor of hematologic malignancies and cellular therapeutics at KU Medical Center and medical director of the Clinical Trials Office at The University of Kansas Cancer Center, explains five reasons to consider participating in the testing of a novel cancer treatment.

Advances in cancer medicine come through rigorous testing in clinical trials. A clinical trial is how we develop new treatments — by testing a new drug alone, by testing a new drug in combination with already approved medications or by testing a new combination of older medicines used together. There are also clinical trials to learn about new techniques in surgery or radiation therapy for people with cancer.&nbsp;

By the time the treatment reaches an individual, scientists have already spent years developing it. Nearly all tried-and-true cancer drugs available to you today exist because past patients participated in clinical trials.

Despite the advantages of joining a clinical trial, few people with cancer actually&nbsp;<a href="https://www.kucancercenter.org/cancer-clinical-trials/why-participate" target="_blank">participate</a>. With all the advances in our understanding of cancer biology and new options for treatment, today is an ideal time to consider joining a clinical trial.

Below are five reasons you should consider participating in a clinical trial:

1. You gain access to innovative treatments before they become widely available.

As a participant in a clinical trial, you may receive the latest leading-edge cancer treatment.

2. You receive frequent, attentive medical care.&nbsp;

Some people are nervous that once in a clinical trial, their standard of care will stop. Placebos are rarely used for active cancer treatment. Most studies compare the standard treatment with a new investigational drug or treatment. As a clinical trial participant, in addition to the care you would receive as part of your standard treatment, you will also have visits to the clinic with the trial team. Team members will track your side effects as well as the effectiveness of the new therapy. In essence, you are receiving “Standard of Care Plus.”

3. You play an active role in important treatment decisions that can affect your care.&nbsp;

If you qualify for a clinical trial, you are the advocate in your care and can choose to take part. Participating in a clinical trial may make you feel as if you have more control over your health, which can lead to a more positive outlook on life.

4. Clinical trials aren’t just for people who have exhausted all treatment options.&nbsp;

There are more clinical trials testing new medications in combination with the current standard of care for people with newly diagnosed cancers, too. Clinical trials can be an important part of your cancer care when you are first diagnosed or if the cancer comes back.

5. You are contributing to improving the health of others.&nbsp;

Clinical trials are the only way researchers can continue to develop new cancer treatments. By participating in a clinical trial, you are helping to advance cancer research and offering hope and opportunity for future patients.

If you’re interested in participating in a clinical trial, ask your doctor about your options.

To search KU Cancer Center clinical trials that may be a good fit for you, download the KUCC Clinical Trial Finder app. The app is currently available for iOS and Android users. To download, go to the App Store or Google Play Store and search for “KUCC Clinical Trial Finder.” From there, download the app to your personal device.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/2/1675778031892.jpeg" alt="Tara L. Lin, M.D., is a professor in the Division of Hematologic Malignancies and Cellular Therapeutics in the Department of Internal Medicine at the University of Kansas School of Medicine. She also is the medical director of the Clinical Trials Office at The University of Kansas Cancer Center." />
 <figcaption>Tara L. Lin, M.D., is a professor in the Division of Hematologic Malignancies and Cellular Therapeutics in the Department of Internal Medicine at the University of Kansas School of Medicine. She also is the medical director of the Clinical Trials Office at The University of Kansas Cancer Center.</figcaption>
 </figure>Clinical trials can benefit you, no matter what stage of cancer you have. Here, Tara Lin, M.D., professor of hematologic malignancies and cellular therapeutics at KU Medical Center and medical director of the Clinical Trials Office at The University of Kansas Cancer Center, explains five reasons to consider participating in the testing of a novel cancer treatment.Advances in cancer medicine come through rigorous testing in clinical trials. A clinical trial is how we develop new treatments — by testing a new drug alone, by testing a new drug in combination with already approved medications or by testing a new combination of older medicines used together. There are also clinical trials to learn about new techniques in surgery or radiation therapy for people with cancer.&nbsp;By the time the treatment reaches an individual, scientists have already spent years developing it. Nearly all tried-and-true cancer drugs available to you today exist because past patients participated in clinical trials.Despite the advantages of joining a clinical trial, few people with cancer actually&nbsp;<a href="https://www.kucancercenter.org/cancer-clinical-trials/why-participate" target="_blank">participate</a>. With all the advances in our understanding of cancer biology and new options for treatment, today is an ideal time to consider joining a clinical trial.Below are five reasons you should consider participating in a clinical trial:<h2>1. You gain access to innovative treatments before they become widely available.</h2>As a participant in a clinical trial, you may receive the latest leading-edge cancer treatment.<h2>2. You receive frequent, attentive medical care.&nbsp;</h2>Some people are nervous that once in a clinical trial, their standard of care will stop. Placebos are rarely used for active cancer treatment. Most studies compare the standard treatment with a new investigational drug or treatment. As a clinical trial participant, in addition to the care you would receive as part of your standard treatment, you will also have visits to the clinic with the trial team. Team members will track your side effects as well as the effectiveness of the new therapy. In essence, you are receiving “Standard of Care Plus.”<h2>3. You play an active role in important treatment decisions that can affect your care.&nbsp;</h2>If you qualify for a clinical trial, you are the advocate in your care and can choose to take part. Participating in a clinical trial may make you feel as if you have more control over your health, which can lead to a more positive outlook on life.<h2>4. Clinical trials aren’t just for people who have exhausted all treatment options.&nbsp;</h2>There are more clinical trials testing new medications in combination with the current standard of care for people with newly diagnosed cancers, too. Clinical trials can be an important part of your cancer care when you are first diagnosed or if the cancer comes back.<h2>5. You are contributing to improving the health of others.&nbsp;</h2>Clinical trials are the only way researchers can continue to develop new cancer treatments. By participating in a clinical trial, you are helping to advance cancer research and offering hope and opportunity for future patients.If you’re interested in participating in a clinical trial, ask your doctor about your options.To search KU Cancer Center clinical trials that may be a good fit for you, download the KUCC Clinical Trial Finder app. The app is currently available for iOS and Android users. To download, go to the App Store or Google Play Store and search for “KUCC Clinical Trial Finder.” From there, download the app to your personal device.

LIN: Five reasons to consider participating in a clinical trial for cancer treatment

Disney
 is working on sequels for “Toy Story,” “Frozen” and “Zootopia,” three 
huge hits as the entertainment powerhouse attempts to find its footing 
under newly returned CEO Bob Iger.

The Walt Disney Co. is undergoing a <a href="https://apnews.com/article/walt-disney-co-bob-iger-earnings-business-28f75af4037890243412412f1c501682">“strategic transformation,”</a> Iger said on Wednesday. That includes 7,000 job cuts announced this week and a renewed focus on core brands and franchises.

Iger, who <a href="https://apnews.com/article/business-bob-iger-chapek-susan-arnold-81f76a4a34c1e902fbd639af843cf84a">returned as CEO</a>
 in November following a challenging two-year tenure by his handpicked 
successor, Bob Chapek, announced the plans for the new movies during 
Disney's first-quarter earnings call on Wednesday.

Disney owns Star Wars, Marvel and Pixar. Its latest Marvel movie, “Ant-Man and the Wasp: Quantumania,” opens on Feb. 17.

The
 Burbank, California, company said it wants to make sure that executives
 in charge of content creation have a prominent say in what movies, TV 
shows or other content to produce, as well as the marketing and 
distribution of those products.

“Toy Story” is a long-time movie 
franchise for Disney. The original film, which was the first 
computer-animated feature film and the debut feature release from Pixar 
Animation Studios, came out in 1995. It received a Special Achievement 
Academy Award in 1996, as there was no best animated feature film 
category at the time.

The most recent sequel, “Toy Story 4” released in 2019 and <a href="https://apnews.com/article/academy-awards-tim-allen-tom-hanks-randy-newman-movies-addec9fd40a18623a6d26dc26df94af2">won two animated film Oscars</a>
 in 2020, becoming the first franchise to accomplish that. Predecessor 
“Toy Story 3” won the best animated feature Academy Award in 2011.

A prequel film, called “Lightyear,” was in theaters last year.

The original “ <a href="https://apnews.com/article/bba4cf20d2ea42ed863288b7c7b69f2c">Frozen</a>
 ” film released in 2013 and won the Academy Award for best animated 
feature film in 2014. The sequel, “Frozen II,” was in theaters in 2019.

Disney made about <a href="https://apnews.com/article/entertainment-us-news-ap-top-news-canada-movies-1eef5653bdf27f2cb1a99b56ba18cfc5">$13 billion in worldwide box office</a> in 2019, helped by a strong slate of movies that included “Toy Story 4," “Frozen II,” “Avengers: Endgame” and others.

Unlike “Toy Story” and “Frozen,” “Zootopia" has yet to have a sequel. The original movie came out in 2016 and <a href="https://apnews.com/article/ede550a2b4aa688c004f9bbb49fe8759">won an Academy Award</a> for best animated film in 2017.

Associated PressDisney
 is working on sequels for “Toy Story,” “Frozen” and “Zootopia,” three 
huge hits as the entertainment powerhouse attempts to find its footing 
under newly returned CEO Bob Iger.The Walt Disney Co. is undergoing a <a href="https://apnews.com/article/walt-disney-co-bob-iger-earnings-business-28f75af4037890243412412f1c501682">“strategic transformation,”</a> Iger said on Wednesday. That includes 7,000 job cuts announced this week and a renewed focus on core brands and franchises.Iger, who <a href="https://apnews.com/article/business-bob-iger-chapek-susan-arnold-81f76a4a34c1e902fbd639af843cf84a">returned as CEO</a>
 in November following a challenging two-year tenure by his handpicked 
successor, Bob Chapek, announced the plans for the new movies during 
Disney's first-quarter earnings call on Wednesday.Disney owns Star Wars, Marvel and Pixar. Its latest Marvel movie, “Ant-Man and the Wasp: Quantumania,” opens on Feb. 17.The
 Burbank, California, company said it wants to make sure that executives
 in charge of content creation have a prominent say in what movies, TV 
shows or other content to produce, as well as the marketing and 
distribution of those products.“Toy Story” is a long-time movie 
franchise for Disney. The original film, which was the first 
computer-animated feature film and the debut feature release from Pixar 
Animation Studios, came out in 1995. It received a Special Achievement 
Academy Award in 1996, as there was no best animated feature film 
category at the time.The most recent sequel, “Toy Story 4” released in 2019 and <a href="https://apnews.com/article/academy-awards-tim-allen-tom-hanks-randy-newman-movies-addec9fd40a18623a6d26dc26df94af2">won two animated film Oscars</a>
 in 2020, becoming the first franchise to accomplish that. Predecessor 
“Toy Story 3” won the best animated feature Academy Award in 2011.A prequel film, called “Lightyear,” was in theaters last year.The original “ <a href="https://apnews.com/article/bba4cf20d2ea42ed863288b7c7b69f2c">Frozen</a>
 ” film released in 2013 and won the Academy Award for best animated 
feature film in 2014. The sequel, “Frozen II,” was in theaters in 2019.Disney made about <a href="https://apnews.com/article/entertainment-us-news-ap-top-news-canada-movies-1eef5653bdf27f2cb1a99b56ba18cfc5">$13 billion in worldwide box office</a> in 2019, helped by a strong slate of movies that included “Toy Story 4," “Frozen II,” “Avengers: Endgame” and others.Unlike “Toy Story” and “Frozen,” “Zootopia" has yet to have a sequel. The original movie came out in 2016 and <a href="https://apnews.com/article/ede550a2b4aa688c004f9bbb49fe8759">won an Academy Award</a> for best animated film in 2017.

New 'Toy Story,' 'Frozen,' 'Zootopia' movies on tap

WELLINGTON,
 New Zealand (AP) — New Zealand police said Wednesday they found more 
than 3 tons of cocaine floating in a remote part of the Pacific Ocean 
after it was dropped there by an international drug-smuggling syndicate.

While
 they had yet to make any arrests, police said they had dealt a 
financial blow to everyone from the South American producers of the 
drugs through to the distributors in what was the nation's largest-ever 
drug seizure.

New Zealand Police Commissioner Andrew Coster said 
the cocaine had been dropped at a floating transit point in 81 bales 
before it was intercepted by a navy ship, which was deployed to the area
 last week. The ship then made the six-day trip back to New Zealand, 
where the drugs were being documented and destroyed.

Coster said 
the wholesale value of the 3.5 tons of cocaine was about $316 million and it was likely 
destined for Australia.

“We believe there was enough cocaine to 
service the Australian market for about one year, and this would be more
 than New Zealand would use in 30 years,” Coster said.

He said 
police, customs and the military found the drugs after launching 
Operation Hydros in December in collaboration with international partner
 agencies to identify and monitor the movements of suspicious vessels.

Coster said they were continuing to investigate the case with other international agencies.

Bill
 Perry, the acting comptroller of the New Zealand Customs Service, said 
the haul illustrated the lengths that organized syndicates were going to
 in order to smuggle drugs in the South Pacific.

“We see perhaps 
this is just an indication that the transnational organized crime groups
 are testing the market in different ways, so as agencies, we need to 
collaborate," Perry said.

WELLINGTON,
 New Zealand (AP) — New Zealand police said Wednesday they found more 
than 3 tons of cocaine floating in a remote part of the Pacific Ocean 
after it was dropped there by an international drug-smuggling syndicate.While
 they had yet to make any arrests, police said they had dealt a 
financial blow to everyone from the South American producers of the 
drugs through to the distributors in what was the nation's largest-ever 
drug seizure.New Zealand Police Commissioner Andrew Coster said 
the cocaine had been dropped at a floating transit point in 81 bales 
before it was intercepted by a navy ship, which was deployed to the area
 last week. The ship then made the six-day trip back to New Zealand, 
where the drugs were being documented and destroyed.Coster said 
the wholesale value of the 3.5 tons of cocaine was about $316 million and it was likely 
destined for Australia.“We believe there was enough cocaine to 
service the Australian market for about one year, and this would be more
 than New Zealand would use in 30 years,” Coster said.He said 
police, customs and the military found the drugs after launching 
Operation Hydros in December in collaboration with international partner
 agencies to identify and monitor the movements of suspicious vessels.Coster said they were continuing to investigate the case with other international agencies.Bill
 Perry, the acting comptroller of the New Zealand Customs Service, said 
the haul illustrated the lengths that organized syndicates were going to
 in order to smuggle drugs in the South Pacific.“We see perhaps 
this is just an indication that the transnational organized crime groups
 are testing the market in different ways, so as agencies, we need to 
collaborate," Perry said.

New Zealand police find 3.5 tons of cocaine floating in Pacific Ocean

NEW YORK (AP) — A bevy of booze brands will be in the Super Bowl ad lineup this year, now that Anheuser-Busch has <a href="https://apnews.com/article/kansas-city-chiefs-philadelphia-eagles-super-bowl-sports-fox-corp-5d9922047c7fb640ddbf8caf5100ece2">ended its exclusive advertising sponsorship</a> after more than 30 years.

In addition to <a href="https://apnews.com/article/kansas-city-chiefs-buffalo-bills-philadelphia-eagles-nfl-super-bowl-221469a7596a194eefe5f56e539ed8ed">celebrities</a>
 hawking Budweiser and Michelob Ultra, viewers will see some famous 
folks touting the qualities of Heineken and Coors, and even suggesting 
they drink cognac or whiskey — responsibly, of course.

Anheuser-Busch,
 parent of the Bud, Ultra and Busch beer brands, said in June it would 
end the exclusivity deal it first struck in 1989. The company is still a
 big presence at NFL games, sponsoring all major NFL moments during the 
offseason, such as the 2022 NFL Draft in Las Vegas.

And the St. 
Louis, Missouri beverage giant is still the largest alcohol advertiser 
during the game, with three minutes of national airtime and a 30-second 
regional Budweiser spot.

On A-B's roster this year: A <a href="https://www.youtube.com/watch?v=azCNwGnxq0s">Bud Light ad</a> shows actor Miles Teller and his wife Keleigh dancing to on-hold music. A regional <a href="https://www.youtube.com/watch?v=dChVB7iKSg8">Budweiser ad</a> focuses on people connecting with a six-pack. A <a href="https://www.youtube.com/watch?v=iDGwwVki13Q">Michelob Ultra ad</a>
 spotlights actor Brian Cox and tennis star Serena Williams at a new 
members day at the Bushwood Country Club, the golf club in “Caddyshack.”
 And a <a href="https://www.youtube.com/watch?v=cGZRMC3S9Ic">Busch Light ad</a> shows singer Sarah McLachlan sharing a tent with a wolf spoofing her well-known animal-advocacy ad.

The
 other alcohol brands running ads include beer brands Heineken and 
Molson Coors and liquor brands Remy Martin and Crown Royal, all eager to
 make their mark on advertising's largest stage.

Brands pay premium dollars to advertise during the gridiron classic, which draws about 100 million viewers each year. <a href="https://apnews.com/article/kansas-city-chiefs-philadelphia-eagles-super-bowl-sports-fox-corp-5d9922047c7fb640ddbf8caf5100ece2">This year, most 30-second ad blocks sold for between $6 million and $7 million</a> — for the ad space alone. Companies spend millions more to create the ads themselves and book celebrity sponsors.

Heineken
 is promoting its alcohol-free beer Heineken 0.0 with an ad that's part 
of its larger partnership with Marvel — the ad, under wraps until the 
game, will feature actor Paul Rudd as his Marvel character “Ant Man.”

“We
 were really excited to hear that category opened up, and almost 
immediately we thought, you know, what a great way to really blow out 
Heineken 0.0 momentum and share that brand and that product with the 
wider market,” said Heineken chief marketing officer Jonnie Cahill in an
 interview with the AP.

Beer sales have held steady in the U.S., 
but the beer category has been losing market share to other types of 
alcoholic drinks, said Bart Watson, chief economist for trade group 
Brewers Association.

Beer's share in the alcohol market had 
dropped from 58% in 2000 to about 46% in 2022, while other alcoholic 
beverages, particularly spirits, have gained share. But overall beer 
barrel shipments are still up during the same time frame because the 
overall category has grown, according to figures tallied by the Beer 
Institute and Brewers Association.

For Anheuser-Busch, the 
decision to end its Super Bowl exclusivity is likely about putting 
marketing dollars elsewhere, Watson said.

“You have a new 
generation that consumes alcohol differently and beer differently. (For 
A-B), to put all their eggs in this basket isn’t getting the return that
 maybe it once did.”

Molson Coors is also keeping its ad for the 
big game under wraps. But it is attempting to make a splash as a 
first-time national advertiser by letting fans bet on what the ad will 
have in it — such as whether the game will feature its Coors Light or 
Miller Lite brand — via betting site DraftKings.

Other alcohol ads
 have enlisted celebrities: Diageo's ad for its Crown Royal whisky will 
feature musician Dave Grohl. Rémy Cointreau is also using Serena 
Williams, in an ad that spotlights its Rémy Martin cognac.

Not all alcohol makers are jumping to the national stage. Boston Beer Co. is <a href="https://www.youtube.com/watch?v=yDo0wX1pK4c">sticking to a regional spot</a>
 for its Samuel Adams beer — the third year it has run a regional ad. 
The ad shows Bostonians imagining what would happen if everyone in the 
city was nice and polite.

“Samuel Adams is a relatively small 
player in the beer category, so a regional approach enables us to be 
part of the Super Bowl conversation without having to pay the huge price
 tag of a national ad," said Lesya Lysyj, chief marketing officer. A cut
 of the ad will run nationally beginning the week after the Super Bowl, 
she added.

Aside from alcohol, big brands including Pepsi Zero 
Sugar, Doritos, M&amp;Ms, Google, Downy and Kia will all be advertising 
during Super Bowl LVII, which airs Sunday on Fox.

NEW YORK (AP) — A bevy of booze brands will be in the Super Bowl ad lineup this year, now that Anheuser-Busch has <a href="https://apnews.com/article/kansas-city-chiefs-philadelphia-eagles-super-bowl-sports-fox-corp-5d9922047c7fb640ddbf8caf5100ece2">ended its exclusive advertising sponsorship</a> after more than 30 years.In addition to <a href="https://apnews.com/article/kansas-city-chiefs-buffalo-bills-philadelphia-eagles-nfl-super-bowl-221469a7596a194eefe5f56e539ed8ed">celebrities</a>
 hawking Budweiser and Michelob Ultra, viewers will see some famous 
folks touting the qualities of Heineken and Coors, and even suggesting 
they drink cognac or whiskey — responsibly, of course.Anheuser-Busch,
 parent of the Bud, Ultra and Busch beer brands, said in June it would 
end the exclusivity deal it first struck in 1989. The company is still a
 big presence at NFL games, sponsoring all major NFL moments during the 
offseason, such as the 2022 NFL Draft in Las Vegas.And the St. 
Louis, Missouri beverage giant is still the largest alcohol advertiser 
during the game, with three minutes of national airtime and a 30-second 
regional Budweiser spot.On A-B's roster this year: A <a href="https://www.youtube.com/watch?v=azCNwGnxq0s">Bud Light ad</a> shows actor Miles Teller and his wife Keleigh dancing to on-hold music. A regional <a href="https://www.youtube.com/watch?v=dChVB7iKSg8">Budweiser ad</a> focuses on people connecting with a six-pack. A <a href="https://www.youtube.com/watch?v=iDGwwVki13Q">Michelob Ultra ad</a>
 spotlights actor Brian Cox and tennis star Serena Williams at a new 
members day at the Bushwood Country Club, the golf club in “Caddyshack.”
 And a <a href="https://www.youtube.com/watch?v=cGZRMC3S9Ic">Busch Light ad</a> shows singer Sarah McLachlan sharing a tent with a wolf spoofing her well-known animal-advocacy ad.The
 other alcohol brands running ads include beer brands Heineken and 
Molson Coors and liquor brands Remy Martin and Crown Royal, all eager to
 make their mark on advertising's largest stage.Brands pay premium dollars to advertise during the gridiron classic, which draws about 100 million viewers each year. <a href="https://apnews.com/article/kansas-city-chiefs-philadelphia-eagles-super-bowl-sports-fox-corp-5d9922047c7fb640ddbf8caf5100ece2">This year, most 30-second ad blocks sold for between $6 million and $7 million</a> — for the ad space alone. Companies spend millions more to create the ads themselves and book celebrity sponsors.Heineken
 is promoting its alcohol-free beer Heineken 0.0 with an ad that's part 
of its larger partnership with Marvel — the ad, under wraps until the 
game, will feature actor Paul Rudd as his Marvel character “Ant Man.”“We
 were really excited to hear that category opened up, and almost 
immediately we thought, you know, what a great way to really blow out 
Heineken 0.0 momentum and share that brand and that product with the 
wider market,” said Heineken chief marketing officer Jonnie Cahill in an
 interview with the AP.Beer sales have held steady in the U.S., 
but the beer category has been losing market share to other types of 
alcoholic drinks, said Bart Watson, chief economist for trade group 
Brewers Association.Beer's share in the alcohol market had 
dropped from 58% in 2000 to about 46% in 2022, while other alcoholic 
beverages, particularly spirits, have gained share. But overall beer 
barrel shipments are still up during the same time frame because the 
overall category has grown, according to figures tallied by the Beer 
Institute and Brewers Association.For Anheuser-Busch, the 
decision to end its Super Bowl exclusivity is likely about putting 
marketing dollars elsewhere, Watson said.“You have a new 
generation that consumes alcohol differently and beer differently. (For 
A-B), to put all their eggs in this basket isn’t getting the return that
 maybe it once did.”Molson Coors is also keeping its ad for the 
big game under wraps. But it is attempting to make a splash as a 
first-time national advertiser by letting fans bet on what the ad will 
have in it — such as whether the game will feature its Coors Light or 
Miller Lite brand — via betting site DraftKings.Other alcohol ads
 have enlisted celebrities: Diageo's ad for its Crown Royal whisky will 
feature musician Dave Grohl. Rémy Cointreau is also using Serena 
Williams, in an ad that spotlights its Rémy Martin cognac.Not all alcohol makers are jumping to the national stage. Boston Beer Co. is <a href="https://www.youtube.com/watch?v=yDo0wX1pK4c">sticking to a regional spot</a>
 for its Samuel Adams beer — the third year it has run a regional ad. 
The ad shows Bostonians imagining what would happen if everyone in the 
city was nice and polite.“Samuel Adams is a relatively small 
player in the beer category, so a regional approach enables us to be 
part of the Super Bowl conversation without having to pay the huge price
 tag of a national ad," said Lesya Lysyj, chief marketing officer. A cut
 of the ad will run nationally beginning the week after the Super Bowl, 
she added.Aside from alcohol, big brands including Pepsi Zero 
Sugar, Doritos, M&amp;Ms, Google, Downy and Kia will all be advertising 
during Super Bowl LVII, which airs Sunday on Fox.Cover image courtesy Pixabay

Here's why this year's Super Bowl beer ads go beyond Bud

WASHINGTON — In the latest improvement for taxpayers, the Internal 
Revenue Service announced today that people electronically filing their&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S Individual Income Tax Return</a>, will for the first time be able to select direct deposit for any resulting refund.

Previously, taxpayers who filed Form 1040-X with the IRS had to wait 
for a paper check for any refund, a step that added time onto the 
amended return process. Now, anyone who electronically files the Form 
1040-X can select direct deposit and enter their banking or financial 
institution information for quicker delivery of refunds. Taxpayers file a
 total of approximately 3 million amended returns each year.

"This is a big win for taxpayers and another achievement as we 
transform the IRS to improve taxpayer experiences," said IRS Acting 
Commissioner Doug O'Donnell. "This important update will cut refund time
 and reduce inconvenience for people who file amended returns. We always
 encourage direct deposit whenever possible. Getting tax refunds into 
taxpayers' hands quickly without worry of a lost or stolen paper check 
just makes sense."

The IRS began accepting the Form 1040-X electronically in 2020 but 
until now did not offer direct deposit as an option for a refund. 
Following IRS system updates, those filing amended returns can now enjoy
 the same speed and security of direct deposit as those filing an 
original Form 1040 tax return. Taxpayers filing an original tax return 
using tax preparation software can file an electronic Form 1040-X if the
 software manufacturer offers that service.

This is the latest step the IRS is taking to improve service this tax
 filing season. As part of funding for the Inflation Reduction Act, the 
IRS has hired more than 5,000 new telephone assistors and is adding 
staff to IRS Taxpayer Assistance Centers (TACs). The IRS also plans 
special service hours at dozens of TACS across the country on four 
Saturdays between February and May.

No matter how a taxpayer files the amended return, they can still use the <a href="https://www.irs.gov/filing/wheres-my-amended-return">Where's My Amended Return?</a>&nbsp;online tool to check the status.

Taxpayers still have the option to submit a paper version of the Form
 1040-X and receive a paper check. They should follow the instructions 
for preparing and submitting the paper form. Direct deposit is not 
available on amended returns submitted on paper.

Current processing time is more than 20 weeks for both paper and 
electronically filed amended returns, as processing an amended return 
remains a manual process even if it's filed electronically. However, 
filing electronically cuts out the mail time, and including direct 
deposit information on an electronically submitted form provides a 
convenient and secure way to receive refunds faster.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — In the latest improvement for taxpayers, the Internal 
Revenue Service announced today that people electronically filing their&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S Individual Income Tax Return</a>, will for the first time be able to select direct deposit for any resulting refund.Previously, taxpayers who filed Form 1040-X with the IRS had to wait 
for a paper check for any refund, a step that added time onto the 
amended return process. Now, anyone who electronically files the Form 
1040-X can select direct deposit and enter their banking or financial 
institution information for quicker delivery of refunds. Taxpayers file a
 total of approximately 3 million amended returns each year."This is a big win for taxpayers and another achievement as we 
transform the IRS to improve taxpayer experiences," said IRS Acting 
Commissioner Doug O'Donnell. "This important update will cut refund time
 and reduce inconvenience for people who file amended returns. We always
 encourage direct deposit whenever possible. Getting tax refunds into 
taxpayers' hands quickly without worry of a lost or stolen paper check 
just makes sense."The IRS began accepting the Form 1040-X electronically in 2020 but 
until now did not offer direct deposit as an option for a refund. 
Following IRS system updates, those filing amended returns can now enjoy
 the same speed and security of direct deposit as those filing an 
original Form 1040 tax return. Taxpayers filing an original tax return 
using tax preparation software can file an electronic Form 1040-X if the
 software manufacturer offers that service.This is the latest step the IRS is taking to improve service this tax
 filing season. As part of funding for the Inflation Reduction Act, the 
IRS has hired more than 5,000 new telephone assistors and is adding 
staff to IRS Taxpayer Assistance Centers (TACs). The IRS also plans 
special service hours at dozens of TACS across the country on four 
Saturdays between February and May.No matter how a taxpayer files the amended return, they can still use the <a href="https://www.irs.gov/filing/wheres-my-amended-return">Where's My Amended Return?</a>&nbsp;online tool to check the status.Taxpayers still have the option to submit a paper version of the Form
 1040-X and receive a paper check. They should follow the instructions 
for preparing and submitting the paper form. Direct deposit is not 
available on amended returns submitted on paper.Current processing time is more than 20 weeks for both paper and 
electronically filed amended returns, as processing an amended return 
remains a manual process even if it's filed electronically. However, 
filing electronically cuts out the mail time, and including direct 
deposit information on an electronically submitted form provides a 
convenient and secure way to receive refunds faster.

New IRS features allow taxpayers electronically filing to speed refunds

The latest&nbsp;<a href="https://www.bbb.org/all/social-media-scams" target="_blank">social media scam</a>&nbsp;is
 yet another phishing scheme designed to scare Facebook users into 
sharing their login credentials. Here’s how you can spot the scam and 
protect your account from hackers.

You receive an email that appears to come from Facebook and says something like this:
 “Recently, we discovered a breach of our Facebook Community Standards 
on your page. Your page has been disabled for violating Facebook Terms. 
If you believe the decision is incorrect, you can request a review and 
file an appeal at the link below.” The message may also state that if you don’t act in the next 24 hours, Facebook will delete your account permanently. The
 email includes a link that appears to lead to Facebook.com. Because you
 want to keep your account, you may think about clicking - however, you must stay calm and take a closer look.
 On closer inspection, you’ll likely find signs of a scam. These include
 typos, email sender addresses that aren’t related to Facebook, and, if 
you hover over the link in the email (without clicking on it), you will 
discover that it doesn’t point to Facebook’s website. If you 
click the link, you’ll likely be taken to an official-looking page and 
prompted to complete a form to appeal the policy violation. You’ll be 
asked for your login email, phone number, name, and other details. The 
page will ask you to confirm your password when you hit submit. If you 
do, scammers will have all the information they need to hack your 
account.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/1/1579883951052.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>BBBThe latest&nbsp;<a href="https://www.bbb.org/all/social-media-scams" target="_blank">social media scam</a>&nbsp;is
 yet another phishing scheme designed to scare Facebook users into 
sharing their login credentials. Here’s how you can spot the scam and 
protect your account from hackers.<h2>How the scam works</h2>You receive an email that appears to come from Facebook and says something like this:
 “Recently, we discovered a breach of our Facebook Community Standards 
on your page. Your page has been disabled for violating Facebook Terms. 
If you believe the decision is incorrect, you can request a review and 
file an appeal at the link below.” The message may also state that if you don’t act in the next 24 hours, Facebook will delete your account permanently. The
 email includes a link that appears to lead to Facebook.com. Because you
 want to keep your account, you may think about clicking - however, you must stay calm and take a closer look.
 On closer inspection, you’ll likely find signs of a scam. These include
 typos, email sender addresses that aren’t related to Facebook, and, if 
you hover over the link in the email (without clicking on it), you will 
discover that it doesn’t point to Facebook’s website. If you 
click the link, you’ll likely be taken to an official-looking page and 
prompted to complete a form to appeal the policy violation. You’ll be 
asked for your login email, phone number, name, and other details. The 
page will ask you to confirm your password when you hit submit. If you 
do, scammers will have all the information they need to hack your 
account.<h2>How to avoid Facebook phishing scams</h2><ul>
 <li>Don’t panic.&nbsp;Always
 read suspicious emails carefully, looking for signs of a scam, before 
you act. Remember that scammers love to target social media accounts, so
 fake alerts aren’t uncommon. </li><li>Verify the claims.&nbsp;Log into your Facebook account directly to verify there is a problem before deciding how to proceed. </li><li>Always log into your account directly.&nbsp;Even
 if you think an alert is authentic, use your social media app to log in
 or enter the URL in the browser bar by typing it, not by clicking on a 
link sent to you. </li><li>Guard your login credentials carefully.&nbsp;Never
 enter your login information on a third-party website or a page other 
than the official Facebook website. Never send your login information to
 someone via email or Facebook Messenger. If you entered your login 
credentials into a fake form, change your password immediately.</li>
 </ul>

New Facebook phishing scam scares page owners into sharing their password

WASHINGTON — The Treasury Department and Internal Revenue Service today issued&nbsp;<a href="https://www.irs.gov/irb/2023-06_IRB#NOT-2023-13">Notice 2023-13</a>,
 which contains a proposed revenue procedure that would establish the 
Service Industry Tip Compliance Agreement (SITCA) program, a voluntary 
tip reporting program between the IRS and employers in various service 
industries. The IRS is issuing this guidance in proposed form to provide
 an opportunity for public comment.

The proposed SITCA program is designed to take advantage of 
advancements in point-of-sale, time and attendance systems, and 
electronic payment settlement methods to improve tip reporting 
compliance. The proposed program would also decrease taxpayer and IRS 
administrative burdens and provide more transparency and certainty to 
taxpayers. The proposed program includes several features:

The intent of the SITCA program is to serve as the sole tip 
reporting compliance program for employers in various service industries
 and would replace the following programs:

The IRS is continuing to explore opportunities within the gaming
 industry and, as such, this program does not impact the existing Gaming
 Industry Tip Compliance Agreement (GITCA) program.

The proposed revenue procedure provides that for employers with any 
of these existing agreements, such agreements would remain in effect 
until the earlier of:

Anyone interested in providing feedback to the proposed SITCA 
program should follow the instructions in the notice and reply by May 7,
 2023.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Treasury Department and Internal Revenue Service today issued&nbsp;<a href="https://www.irs.gov/irb/2023-06_IRB#NOT-2023-13">Notice 2023-13</a>,
 which contains a proposed revenue procedure that would establish the 
Service Industry Tip Compliance Agreement (SITCA) program, a voluntary 
tip reporting program between the IRS and employers in various service 
industries. The IRS is issuing this guidance in proposed form to provide
 an opportunity for public comment.The proposed SITCA program is designed to take advantage of 
advancements in point-of-sale, time and attendance systems, and 
electronic payment settlement methods to improve tip reporting 
compliance. The proposed program would also decrease taxpayer and IRS 
administrative burdens and provide more transparency and certainty to 
taxpayers. The proposed program includes several features:<ul>
 <li>The monitoring of employer compliance based on actual annual tip
 revenue and charge tip data from an employer's point-of-sale system, 
and allowance for adjustments in tipping practices from year to year.</li><li>Participating employers demonstrate compliance with the program 
requirements by submitting an annual report after the close of the 
calendar year, which reduces the need for compliance reviews by the IRS.</li><li>Participating employers receive protection from liability under the
 rules that define tips as part of an employee's pay for calendar years 
in which they remain compliant with program requirements.</li><li>Participating employers have flexibility to implement employee tip 
reporting policies that are best suited for their employees and their 
business model in accordance with the section of the tax law that 
requires employees to report tips to their employers.</li>
 </ul>The intent of the SITCA program is to serve as the sole tip 
reporting compliance program for employers in various service industries
 and would replace the following programs:<ul>
 <li>Tip Rate Determination Agreement (TRDA)</li><li>Tip Reporting Alternative Commitment (TRAC)</li><li>Employer designed TRAC (EmTRAC)</li>
 </ul>The IRS is continuing to explore opportunities within the gaming
 industry and, as such, this program does not impact the existing Gaming
 Industry Tip Compliance Agreement (GITCA) program.The proposed revenue procedure provides that for employers with any 
of these existing agreements, such agreements would remain in effect 
until the earlier of:<ol>
 <li>The employer's acceptance into the SITCA program;</li><li>An IRS determination that the employer is noncompliant with the terms of their TRDA, TRAC or EmTRAC agreement; or</li><li>The end of the first full calendar year after the final revenue procedure is published in the Internal Revenue Bulletin.</li>
 </ol>Anyone interested in providing feedback to the proposed SITCA 
program should follow the instructions in the notice and reply by May 7,
 2023.

IRS introduces new service industry tip reporting program

By ALVARO PUIG Consumer education specialist, FTC

Nowadays,
 there are health-related apps and websites everywhere that let you 
track things like your physical activity, health conditions, caloric 
intake, prescriptions, and even ovulation. They ask you for details 
about yourself and your health, but what if they use and share your 
information in ways they’re not supposed to?

The FTC says GoodRx, a
 digital health platform that offers virtual doctor visits and lets 
users get coupons for prescription drugs, broke its promises to users 
about how it would use and share their personal health information.

The
 FTC claims GoodRx shared information about users’ health conditions and
 prescription drugs with digital advertisers like Facebook and Google 
without users’ permission — and contrary to what it told users in its 
privacy policy. GoodRx then used that sensitive health information to 
target its users with health ads on users’ social media feeds. To 
generate those ads, GoodRx shared with Facebook and others information 
about its users’ prescription medications and sensitive health concerns —
 things like erectile dysfunction or treatments for sexually transmitted
 diseases. Worst of all, it failed to tell its users.

To settle this matter,&nbsp;<a href="https://www.ftc.gov/business-guidance/blog/2023/02/first-ftc-health-breach-notification-rule-case-addresses-goodrxs-not-so-good-privacy-practices">GoodRx will pay a $1.5 million penalty</a>.
 The company is prohibited from sharing health data with relevant third 
parties (like Facebook) that would use it for advertising, and must get 
users’ permission to share health data with relevant third parties for 
anything else.

Health apps can have a great benefit to users. But convenience may come at a cost. As this&nbsp;<a href="https://www.ftc.gov/legal-library/browse/cases-proceedings?sort_by=field_date&amp;field_mission%5B29%5D=29&amp;field_consumer_protection_topics=2281">and other FTC cases show</a>,
 there can be risks if companies don’t keep their promises. Companies 
might create profiles about you and share your sensitive information 
with other companies. And once your information is no longer private, 
it’s hard (maybe impossible) to keep it out of the wrong hands.

Here are some ways to protect your privacy online and when you use an app:

●Opt out of targeted ads, if possible.&nbsp;A
 company’s privacy notice or policy can be hard to read, but it should 
spell out what the company will or won’t do with your information: Will 
it share your information with other companies? For targeted 
advertising? Can you control whether ads will be targeted to you based 
on your app usage and browsing activity? The&nbsp;<a href="https://youradchoices.com/control">Digital Advertising Alliance</a>&nbsp;and the&nbsp;<a href="https://optout.networkadvertising.org/?c=1#!%2F">Network Advertising Initiative</a>&nbsp;also have free opt-out tools. If you choose to opt out, do so on each device and browser you use.

●Check if you can customize your privacy settings.&nbsp;Can
 you adjust the app’s permissions so it doesn’t have access to 
information it doesn’t need? Does the app track your device’s location? 
If the app doesn’t need the info, especially your location, turn it off.
 If the app does need it, consider limiting access to only when the app 
is in use.

●Find out if you have the right to tell the company to delete your data.&nbsp;Some state laws give you that right. See the&nbsp;<a href="https://iapp.org/resources/article/us-state-privacy-legislation-tracker/">U.S. State Privacy Legislation Tracker</a>&nbsp;from the International Association of Privacy Professionals to learn more.

For more advice, check out our&nbsp;<a href="https://consumer.ftc.gov/features/protecting-your-privacy-online">guide to protecting your privacy online</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619632629588.png" alt="" />
 <figcaption></figcaption>
 </figure>By ALVARO PUIG Consumer education specialist, FTCNowadays,
 there are health-related apps and websites everywhere that let you 
track things like your physical activity, health conditions, caloric 
intake, prescriptions, and even ovulation. They ask you for details 
about yourself and your health, but what if they use and share your 
information in ways they’re not supposed to?The FTC says GoodRx, a
 digital health platform that offers virtual doctor visits and lets 
users get coupons for prescription drugs, broke its promises to users 
about how it would use and share their personal health information.The
 FTC claims GoodRx shared information about users’ health conditions and
 prescription drugs with digital advertisers like Facebook and Google 
without users’ permission — and contrary to what it told users in its 
privacy policy. GoodRx then used that sensitive health information to 
target its users with health ads on users’ social media feeds. To 
generate those ads, GoodRx shared with Facebook and others information 
about its users’ prescription medications and sensitive health concerns —
 things like erectile dysfunction or treatments for sexually transmitted
 diseases. Worst of all, it failed to tell its users.To settle this matter,&nbsp;<a href="https://www.ftc.gov/business-guidance/blog/2023/02/first-ftc-health-breach-notification-rule-case-addresses-goodrxs-not-so-good-privacy-practices">GoodRx will pay a $1.5 million penalty</a>.
 The company is prohibited from sharing health data with relevant third 
parties (like Facebook) that would use it for advertising, and must get 
users’ permission to share health data with relevant third parties for 
anything else.Health apps can have a great benefit to users. But convenience may come at a cost. As this&nbsp;<a href="https://www.ftc.gov/legal-library/browse/cases-proceedings?sort_by=field_date&amp;field_mission%5B29%5D=29&amp;field_consumer_protection_topics=2281">and other FTC cases show</a>,
 there can be risks if companies don’t keep their promises. Companies 
might create profiles about you and share your sensitive information 
with other companies. And once your information is no longer private, 
it’s hard (maybe impossible) to keep it out of the wrong hands.Here are some ways to protect your privacy online and when you use an app:●Opt out of targeted ads, if possible.&nbsp;A
 company’s privacy notice or policy can be hard to read, but it should 
spell out what the company will or won’t do with your information: Will 
it share your information with other companies? For targeted 
advertising? Can you control whether ads will be targeted to you based 
on your app usage and browsing activity? The&nbsp;<a href="https://youradchoices.com/control">Digital Advertising Alliance</a>&nbsp;and the&nbsp;<a href="https://optout.networkadvertising.org/?c=1#!%2F">Network Advertising Initiative</a>&nbsp;also have free opt-out tools. If you choose to opt out, do so on each device and browser you use.●Check if you can customize your privacy settings.&nbsp;Can
 you adjust the app’s permissions so it doesn’t have access to 
information it doesn’t need? Does the app track your device’s location? 
If the app doesn’t need the info, especially your location, turn it off.
 If the app does need it, consider limiting access to only when the app 
is in use.●Find out if you have the right to tell the company to delete your data.&nbsp;Some state laws give you that right. See the&nbsp;<a href="https://iapp.org/resources/article/us-state-privacy-legislation-tracker/">U.S. State Privacy Legislation Tracker</a>&nbsp;from the International Association of Privacy Professionals to learn more.For more advice, check out our&nbsp;<a href="https://consumer.ftc.gov/features/protecting-your-privacy-online">guide to protecting your privacy online</a>.

FTC: GoodRx’s not-so-good privacy practices come to light

By JARED STRONG <a href="https://iowacapitaldispatch.com/2023/01/31/new-bill-would-allow-airbows-for-iowa-deer-hunting/">Iowa Capital Dispatch</a>

New legislation that would allow 
deer hunters to use weapons that propel arrows with compressed air 
advanced Tuesday from an Iowa Senate subcommittee.

So-called airbows are a relatively new weapon that some states allow 
for hunting. They are similar to a crossbow in that they use scopes to 
aim and are powerful and accurate. But while crossbows use a string to 
launch arrows — or bolts — airbows use a highly charged blast of air.

Crossbows are severely restricted for bowhunting seasons in Iowa. The
 weapons are reserved for those at least 65 years old or those who have a
 physical handicap that prevents them from shooting a typical bow.

<a target="_blank" href="https://www.legis.iowa.gov/legislation/BillBook?ba=SF138">Senate File 138</a> would not allow airbows to be used during bow season but rather for any deer season that allows firearms.

“This just seems like the perfect weapon to poach deer with,” said 
Fred Long, president of the Iowa Conservation Alliance, which opposes 
the bill. “It’s silent. It’s deadly for a reasonable distance. I don’t 
think it compares to hunting with a rifle or a shotgun for distance, and
 so I question why anybody would want to use this weapon during those 
seasons. I feel that it’s a slippery slope to putting it in the archery 
season.”

Airbows are not as quiet as a standard bow but have a significantly 
attenuated sound compared with a shotgun or rifle. They are easier to 
wield in tight spaces than a bow and can be reloaded quickly. Their air 
tanks typically can power at least eight shots before needing a refill.

The bill does not define what constitutes an airbow, which is often similar in appearance to a rifle but without a barrel.

Two Republicans of a Senate Natural Resources and Environment 
subcommittee decided Tuesday to move the bill forward but said they had 
some reservations about the new technology.

“Boy, there’s a lot more questions than answers about this,” said 
Sen. Tom Shipley, a Nodaway Republican who led the subcommittee meeting.
 “Now I see poaching in my area. And I guess some of these guys would 
have a grand time poaching deer that everybody else is trying to legally
 take.”

But Shipley decided to recommend the bill for passage “with reservations.” It was introduced by Sen. Jason Schultz, R-Schleswig.

“This is all brand new,” Shipley said. “I mean, I’d never even heard 
of the things until the end of last week. So, I’ll humor Senator 
Schultz. We’ll sign off on this, and then we’ll have more discussions.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1675201815632.jpg" alt="Airbows can be used in other states to hunt deer. Image courtesy of Pixabay" />
 <figcaption>Airbows can be used in other states to hunt deer. Image courtesy of Pixabay</figcaption>
 </figure>By JARED STRONG <a href="https://iowacapitaldispatch.com/2023/01/31/new-bill-would-allow-airbows-for-iowa-deer-hunting/">Iowa Capital Dispatch</a>New legislation that would allow 
deer hunters to use weapons that propel arrows with compressed air 
advanced Tuesday from an Iowa Senate subcommittee.So-called airbows are a relatively new weapon that some states allow 
for hunting. They are similar to a crossbow in that they use scopes to 
aim and are powerful and accurate. But while crossbows use a string to 
launch arrows — or bolts — airbows use a highly charged blast of air.Crossbows are severely restricted for bowhunting seasons in Iowa. The
 weapons are reserved for those at least 65 years old or those who have a
 physical handicap that prevents them from shooting a typical bow.<a target="_blank" href="https://www.legis.iowa.gov/legislation/BillBook?ba=SF138">Senate File 138</a> would not allow airbows to be used during bow season but rather for any deer season that allows firearms.“This just seems like the perfect weapon to poach deer with,” said 
Fred Long, president of the Iowa Conservation Alliance, which opposes 
the bill. “It’s silent. It’s deadly for a reasonable distance. I don’t 
think it compares to hunting with a rifle or a shotgun for distance, and
 so I question why anybody would want to use this weapon during those 
seasons. I feel that it’s a slippery slope to putting it in the archery 
season.”Airbows are not as quiet as a standard bow but have a significantly 
attenuated sound compared with a shotgun or rifle. They are easier to 
wield in tight spaces than a bow and can be reloaded quickly. Their air 
tanks typically can power at least eight shots before needing a refill.The bill does not define what constitutes an airbow, which is often similar in appearance to a rifle but without a barrel.Two Republicans of a Senate Natural Resources and Environment 
subcommittee decided Tuesday to move the bill forward but said they had 
some reservations about the new technology.“Boy, there’s a lot more questions than answers about this,” said 
Sen. Tom Shipley, a Nodaway Republican who led the subcommittee meeting.
 “Now I see poaching in my area. And I guess some of these guys would 
have a grand time poaching deer that everybody else is trying to legally
 take.”But Shipley decided to recommend the bill for passage “with reservations.” It was introduced by Sen. Jason Schultz, R-Schleswig.“This is all brand new,” Shipley said. “I mean, I’d never even heard 
of the things until the end of last week. So, I’ll humor Senator 
Schultz. We’ll sign off on this, and then we’ll have more discussions.”

New bill would allow ‘airbows’ for Iowa deer hunting

WASHINGTON – The Internal Revenue Service and partners nationwide today kicked off their <a href="https://www.eitc.irs.gov/partner-toolkit/eitc-awareness-day/eitc-awareness-day-2">Earned Income Tax Credit Awareness Day</a> outreach campaign to help millions of Americans who earned $59,187 or less last year take advantage of the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit (EITC)</a>.

"This is an extremely important tax credit that helps millions of 
hard-working people every year," said IRS Acting Commissioner Doug 
O'Donnell. "But each year, many people miss out on the credit because 
they don't know about it or don't realize they're eligible. In 
particular, people who have experienced a major life change in the past 
year – in their job, marital status, a new child or other factors – may 
qualify for the first time. The IRS urges people to carefully to review 
this important credit; we don't want people to miss out."

In 2022, 31 million eligible workers and families across the country 
received about $64 billion in Earned Income Tax Credits, with an average
 amount of more than $2,000.

The IRS administers the EITC, which Congress originally approved in 
1975. It was developed in part to offset the burden of Social Security 
taxes and provide an incentive to work.

The IRS and partners urge people to check to see if they qualify for 
this important credit. They also encourage people who don't normally 
file a tax return to review whether they qualify for EITC and other <a href="https://www.irs.gov/credits-deductions-for-individuals">valuable credits</a>.

The EITC is a tax credit for certain people who work and have low to 
moderate income. A tax credit usually reduces tax owed and may also 
result in a refund. Even though millions of people get the EITC, the IRS
 estimates that about 20% of EITC eligible taxpayers do not claim it.

Workers at risk for overlooking the EITC include those:

The IRS also reminds taxpayers that the quickest way to get a tax refund is by filing an accurate tax return <a href="https://www.irs.gov/filing/e-file-options">electronically</a> and choosing <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> for their refund. Tax software, tax professionals and other <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">free options</a> can help people see if they qualify for the EITC.

To qualify, taxpayers must meet certain requirements and file a tax 
return, even if they did not earn enough money to be obligated to file a
 tax return. There's no need to guess about <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">EITC eligibility</a>; find out with the&nbsp;<a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant">EITC Assistant</a>.

Workers with qualifying children may be eligible for EITC if their 
adjusted gross income (AGI) was less than $53,057 in 2022 ($59,187 for 
married filing jointly). These individuals can receive a maximum of 
$6,935 in EITC, up from $6,728 in 2021.

The maximum EITC for taxpayers with no dependents is $560, available 
to filers with an AGI below $16,480 in 2022 ($22,610 for married filing 
jointly), and it can be claimed by eligible workers between the ages of 
25 and 64. Married but separated spouses who do not file a joint return 
may qualify to claim EITC if they meet certain requirements.

EITC is for workers whose income does not exceed the following limits in 2022:

To get the EITC, workers must file a tax return and claim the credit.
 Eligible taxpayers should claim the credit even if their earnings were 
below the income requirement to file a tax return. <a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Free tax preparation help is available</a> online and through volunteer organizations.

Those eligible for the EITC have these options:

The IRS reminds taxpayers to be sure they have valid Social 
Security numbers for themselves, their spouse if filing a joint return 
and for each qualifying child claimed for the EITC. The SSNs must be 
issued before the April due date of the return. There are special rules 
for those in the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/military-and-clergy-rules-for-the-earned-income-tax-credit#Military">military</a> or those out of the country.

Most EITC refunds deposited by late February

While the IRS began accepting 2022 returns on January 23, 2023, the 
IRS cannot issue a refund that includes the Earned Income Tax Credit or 
Additional Child Tax Credit (ACTC) before mid-February. This is due to 
the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/when-to-expect-your-refund-if-you-claimed-the-earned-income-tax-credit-or-additional-child-tax-credit">2015 PATH Act</a> law passed by Congress, which provides this additional time to help the IRS stop fraudulent refunds from being issued.

<a href="https://www.irs.gov/refunds">Where's My Refund?</a>
 should show an updated status by February 18 for most early EITC/ACTC 
filers. The IRS expects most EITC/ACTC related refunds to be available 
in taxpayer bank accounts or on debit cards by February 28 if taxpayers 
chose direct deposit and there are no other issues with their tax 
return.

Taxpayers are responsible for the accuracy of their tax return even 
if someone else prepares it for them. Since the rules for claiming the 
EITC can be complex, the IRS urges taxpayers to understand all of them.

Be sure to <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">choose a tax preparer</a>
 wisely. Beware of scams that claim to increase the EITC refund. Scams 
that create fictitious qualifying children or inflate income levels to 
get the maximum EITC could leave taxpayers with a penalty.

Visit IRS online to learn about other tax credits

IRS.gov is a valuable first stop to help taxpayers get it right this 
filing season. They can check to see if they also qualify for the&nbsp;<a href="https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents">Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON – The Internal Revenue Service and partners nationwide today kicked off their <a href="https://www.eitc.irs.gov/partner-toolkit/eitc-awareness-day/eitc-awareness-day-2">Earned Income Tax Credit Awareness Day</a> outreach campaign to help millions of Americans who earned $59,187 or less last year take advantage of the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit (EITC)</a>."This is an extremely important tax credit that helps millions of 
hard-working people every year," said IRS Acting Commissioner Doug 
O'Donnell. "But each year, many people miss out on the credit because 
they don't know about it or don't realize they're eligible. In 
particular, people who have experienced a major life change in the past 
year – in their job, marital status, a new child or other factors – may 
qualify for the first time. The IRS urges people to carefully to review 
this important credit; we don't want people to miss out."In 2022, 31 million eligible workers and families across the country 
received about $64 billion in Earned Income Tax Credits, with an average
 amount of more than $2,000.The IRS administers the EITC, which Congress originally approved in 
1975. It was developed in part to offset the burden of Social Security 
taxes and provide an incentive to work.The IRS and partners urge people to check to see if they qualify for 
this important credit. They also encourage people who don't normally 
file a tax return to review whether they qualify for EITC and other <a href="https://www.irs.gov/credits-deductions-for-individuals">valuable credits</a>.The EITC is a tax credit for certain people who work and have low to 
moderate income. A tax credit usually reduces tax owed and may also 
result in a refund. Even though millions of people get the EITC, the IRS
 estimates that about 20% of EITC eligible taxpayers do not claim it.Workers at risk for overlooking the EITC include those:<ul>
 <li>Living in non-traditional homes, such as a grandparent raising a grandchild</li><li>Whose earnings declined or whose marital or parental status changed</li><li>Without children</li><li>With limited English skills</li><li>Who are veterans</li><li>Living in rural areas</li><li>Who are Native Americans</li><li>With earnings below the filing requirement</li>
 </ul>The IRS also reminds taxpayers that the quickest way to get a tax refund is by filing an accurate tax return <a href="https://www.irs.gov/filing/e-file-options">electronically</a> and choosing <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> for their refund. Tax software, tax professionals and other <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">free options</a> can help people see if they qualify for the EITC.<h2>Who can get the EITC?</h2>To qualify, taxpayers must meet certain requirements and file a tax 
return, even if they did not earn enough money to be obligated to file a
 tax return. There's no need to guess about <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">EITC eligibility</a>; find out with the&nbsp;<a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant">EITC Assistant</a>.Workers with qualifying children may be eligible for EITC if their 
adjusted gross income (AGI) was less than $53,057 in 2022 ($59,187 for 
married filing jointly). These individuals can receive a maximum of 
$6,935 in EITC, up from $6,728 in 2021.The maximum EITC for taxpayers with no dependents is $560, available 
to filers with an AGI below $16,480 in 2022 ($22,610 for married filing 
jointly), and it can be claimed by eligible workers between the ages of 
25 and 64. Married but separated spouses who do not file a joint return 
may qualify to claim EITC if they meet certain requirements.EITC is for workers whose income does not exceed the following limits in 2022:<ul>
 <li>$53,057 ($59,187 married filing jointly) with three or more qualifying children who have valid Social Security numbers (SSNs).</li><li>$49,399 ($55,529 married filing jointly) with two qualifying children who have valid SSNs.</li><li>$43,492 ($49,622 married filing jointly) with one qualifying child who have valid SSNs.</li><li>$16,480 ($22,610 married filing jointly) with no qualifying children who have valid SSNs.</li><li>Investment income must be $10,300 or less.</li>
 </ul><h2>How to claim the EITC</h2>To get the EITC, workers must file a tax return and claim the credit.
 Eligible taxpayers should claim the credit even if their earnings were 
below the income requirement to file a tax return. <a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Free tax preparation help is available</a> online and through volunteer organizations.Those eligible for the EITC have these options:<ul>
 <li><a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File on IRS.gov</a>.
 Free brand-name tax software is available that leads taxpayers through a
 question-and-answer format to help prepare the tax return and claim 
credits and deductions if they're eligible. Free File also provides 
online versions of IRS paper forms, an option called <a href="https://www.irs.gov/e-file-providers/free-file-fillable-forms">Free File Fillable Forms</a>, best suited for taxpayers comfortable preparing their own returns.</li>
 </ul><ul>
 <li><a href="https://www.irs.gov/individuals/irs-free-tax-return-preparation-programs">Free tax preparation sites</a>.
 EITC-eligible workers can seek free tax preparation at thousands of 
Volunteer Income Tax Assistance (VITA) and Tax Counseling for the 
Elderly (TCE) sites. To locate the nearest site, use <a href="https://www.irs.gov/individuals/find-a-location-for-free-tax-prep">Find a Location for Free Tax Help</a> on IRS.gov, the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go smartphone application</a>, or call toll-free <a href="tel:800-906-9887">800-906-9887</a>. Taxpayers should bring all required documents and information.</li>
 </ul><ul>
 <li><a href="https://www.irs.gov/tax-professionals/understanding-tax-return-preparer-credentials-and-qualifications">Find a trusted tax professional</a>.
 The IRS reminds taxpayers that a trusted tax professional can prepare 
their tax return and provide helpful information and advice. <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">Tips for choosing a return preparer</a>,
 including certified public accountants, enrolled agents, attorneys and 
many others who don't have a professional credential, and details about <a href="https://www.irs.gov/tax-professionals/irs-tax-pro-association-partners">national tax professional groups</a> are available on IRS.gov. EITC recipients should <a href="https://www.irs.gov/newsroom/tax-scams-consumer-alerts">watch out for unscrupulous return preparers</a>.</li>
 </ul>The IRS reminds taxpayers to be sure they have valid Social 
Security numbers for themselves, their spouse if filing a joint return 
and for each qualifying child claimed for the EITC. The SSNs must be 
issued before the April due date of the return. There are special rules 
for those in the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/military-and-clergy-rules-for-the-earned-income-tax-credit#Military">military</a> or those out of the country.<h2>Most EITC refunds deposited by late February</h2>While the IRS began accepting 2022 returns on January 23, 2023, the 
IRS cannot issue a refund that includes the Earned Income Tax Credit or 
Additional Child Tax Credit (ACTC) before mid-February. This is due to 
the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/when-to-expect-your-refund-if-you-claimed-the-earned-income-tax-credit-or-additional-child-tax-credit">2015 PATH Act</a> law passed by Congress, which provides this additional time to help the IRS stop fraudulent refunds from being issued.<a href="https://www.irs.gov/refunds">Where's My Refund?</a>
 should show an updated status by February 18 for most early EITC/ACTC 
filers. The IRS expects most EITC/ACTC related refunds to be available 
in taxpayer bank accounts or on debit cards by February 28 if taxpayers 
chose direct deposit and there are no other issues with their tax 
return.<h2>Get it right</h2>Taxpayers are responsible for the accuracy of their tax return even 
if someone else prepares it for them. Since the rules for claiming the 
EITC can be complex, the IRS urges taxpayers to understand all of them.<h2>Look out for scams</h2>Be sure to <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">choose a tax preparer</a>
 wisely. Beware of scams that claim to increase the EITC refund. Scams 
that create fictitious qualifying children or inflate income levels to 
get the maximum EITC could leave taxpayers with a penalty.<h2>Visit IRS online to learn about other tax credits</h2>IRS.gov is a valuable first stop to help taxpayers get it right this 
filing season. They can check to see if they also qualify for the&nbsp;<a href="https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents">Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents</a>.<h2>Related items</h2><ul>
 <li><a href="https://www.eitc.irs.gov/">EITC Central</a>, helpful resources for IRS partners and others</li><li><a href="https://www.irs.gov/forms-pubs/about-publication-596">Publication 596, Earned Income Credit (EIC)</a></li><li><a href="https://www.irs.gov/tax-professionals">Tax Professionals</a>, another place for valuable EITC resources and assistance</li>
 </ul>

IRS, partners promote benefits of Earned Income Tax Credit

WASHINGTON — The Internal Revenue Service today urged employers to be
 aware of the January deadline to file Forms W-2 and other wage 
statements. Filing these documents timely prevents late-filing penalties
 for employers, helps employees file their income tax returns and 
prevents tax fraud.

Employers must file copies of their 2022 <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statements</a>, and <a href="https://www.irs.gov/forms-pubs/about-form-w-3">Form W-3, Transmittal of Wage and Tax Statements</a>,
 with the Social Security Administration by January 31, 2023. This 
deadline applies for all Forms W-2 and W-3, whether filing by paper 
forms or electronically.

Employers must also provide copies B, C and 2 of Form W-2 to their 
employees by January 31, 2023. For more information on filing Form W-2, 
see <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.

Use same employer identification number on all forms

Employers need to make sure the employer identification number (EIN) 
on their wage and tax statements (Forms W-2, W-3, etc.) and their 
payroll tax returns (Forms 941, 943, 944, etc.) match the EIN the IRS 
assigned to their business.

Do not use a Social Security number (SSN) or Individual Taxpayer 
Identification number (ITIN) on forms that ask for an EIN. Do not 
truncate the employer's EIN or the employee's SSN on any of the forms.

If an employer used an EIN (including a prior owner's EIN) on their 
payroll tax returns that's different from the EIN reported on their W-3,
 they should review General Instructions for Forms W-2 and W-3, Specific
 Instructions for Form W-3, Box h—Other EIN used this year.

Filing wage and tax statements and payroll tax returns with 
inconsistent EINs or using another business's EIN may result in 
penalties and delays in processing an employer's returns. Even if an 
employer uses a third-party payer (such as a Certified Professional 
Employer Organization, Professional Employer Organization, or other 
third party) or a different entity within their business to file these 
documents, the name and EIN on all statements and forms filed must be 
consistent and exactly match the EIN the IRS assigned to their business.

For more information on third-party arrangements, see <a href="https://www.irs.gov/forms-pubs/about-publication-15">Publication 15, (Circular E), Employer's Tax Guide</a>.

Employers may request a 30-day extension to file Forms W-2 with SSA by submitting a <a href="https://www.irs.gov/forms-pubs/about-form-8809">Form 8809, Application for Extension of Time to File Information Returns</a>,
 by January 31. However, they must meet one of the criteria on Line 7 of
 Form 8809 to be granted an extension. For detailed information, see 
Form 8809 and <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.

Filing Form 8809 does not extend the due date for furnishing wage 
statements to employees. Filing a separate extension of time to furnish 
Forms W-2 to employees must occur by January 31. Detailed information 
and instructions on how to file an extension of time to furnish Forms 
W-2 to employees is in the General Instructions for Forms W-2 and W-3.

The IRS and SSA encourage all employers to <a href="https://www.irs.gov/e-file-providers/electronic-filing-options-for-business-and-self-employed-taxpayers">e-file</a>.
 It is the quickest, most accurate and convenient way to file these 
forms. E-filing is mandatory if an employer is filing 250 or more 
information returns.

For more information about e-filing Forms W-2 visit the SSA's <a href="https://www.ssa.gov/bso/bsowelcome.htm">Business Services Online</a>, and <a href="https://www.ssa.gov/employer/">Employer W-2 Filing Instructions &amp; Information</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today urged employers to be
 aware of the January deadline to file Forms W-2 and other wage 
statements. Filing these documents timely prevents late-filing penalties
 for employers, helps employees file their income tax returns and 
prevents tax fraud.Employers must file copies of their 2022 <a href="https://www.irs.gov/forms-pubs/about-form-w-2">Form W-2, Wage and Tax Statements</a>, and <a href="https://www.irs.gov/forms-pubs/about-form-w-3">Form W-3, Transmittal of Wage and Tax Statements</a>,
 with the Social Security Administration by January 31, 2023. This 
deadline applies for all Forms W-2 and W-3, whether filing by paper 
forms or electronically.Employers must also provide copies B, C and 2 of Form W-2 to their 
employees by January 31, 2023. For more information on filing Form W-2, 
see <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.<h2>Use same employer identification number on all forms</h2>Employers need to make sure the employer identification number (EIN) 
on their wage and tax statements (Forms W-2, W-3, etc.) and their 
payroll tax returns (Forms 941, 943, 944, etc.) match the EIN the IRS 
assigned to their business.Do not use a Social Security number (SSN) or Individual Taxpayer 
Identification number (ITIN) on forms that ask for an EIN. Do not 
truncate the employer's EIN or the employee's SSN on any of the forms.If an employer used an EIN (including a prior owner's EIN) on their 
payroll tax returns that's different from the EIN reported on their W-3,
 they should review General Instructions for Forms W-2 and W-3, Specific
 Instructions for Form W-3, Box h—Other EIN used this year.Filing wage and tax statements and payroll tax returns with 
inconsistent EINs or using another business's EIN may result in 
penalties and delays in processing an employer's returns. Even if an 
employer uses a third-party payer (such as a Certified Professional 
Employer Organization, Professional Employer Organization, or other 
third party) or a different entity within their business to file these 
documents, the name and EIN on all statements and forms filed must be 
consistent and exactly match the EIN the IRS assigned to their business.For more information on third-party arrangements, see <a href="https://www.irs.gov/forms-pubs/about-publication-15">Publication 15, (Circular E), Employer's Tax Guide</a>.<h2>Extensions</h2>Employers may request a 30-day extension to file Forms W-2 with SSA by submitting a <a href="https://www.irs.gov/forms-pubs/about-form-8809">Form 8809, Application for Extension of Time to File Information Returns</a>,
 by January 31. However, they must meet one of the criteria on Line 7 of
 Form 8809 to be granted an extension. For detailed information, see 
Form 8809 and <a href="https://www.irs.gov/instructions/iw2w3">General Instructions for Forms W-2 and W-3</a>.Filing Form 8809 does not extend the due date for furnishing wage 
statements to employees. Filing a separate extension of time to furnish 
Forms W-2 to employees must occur by January 31. Detailed information 
and instructions on how to file an extension of time to furnish Forms 
W-2 to employees is in the General Instructions for Forms W-2 and W-3.<h2>Electronic filing</h2>The IRS and SSA encourage all employers to <a href="https://www.irs.gov/e-file-providers/electronic-filing-options-for-business-and-self-employed-taxpayers">e-file</a>.
 It is the quickest, most accurate and convenient way to file these 
forms. E-filing is mandatory if an employer is filing 250 or more 
information returns.For more information about e-filing Forms W-2 visit the SSA's <a href="https://www.ssa.gov/bso/bsowelcome.htm">Business Services Online</a>, and <a href="https://www.ssa.gov/employer/">Employer W-2 Filing Instructions &amp; Information</a>.

Tax season 2023: Employer wage statement deadline nears

WASHINGTON — The Internal Revenue Service announced today that 
businesses can now file Form 1099 series information returns using a new
 online portal, available free from the IRS.

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.

"The IRS is excited to offer any business, especially small 
companies, a great new way to electronically file their 1099s for free,"
 said IRS Acting Commissioner Doug O'Donnell. "This simplifies filing 
for those issuing 1099s and helps recipients receive information timely.
 The launch of IRIS can help reduce the millions of paper Forms 1099 we 
project will be filed in 2023 and demonstrates our commitment to finding
 useful and innovative ways of reducing paperwork on the business 
community and others issuing 1099s. This is part of the larger effort 
underway to make improvements and transform operations at the IRS."

Filers can use the platform to create, upload, edit and view 
information and download completed copies of 1099-series forms for 
distribution and verification.

With IRIS, businesses can e-file both small and large volumes of 
1099-series forms by either keying in the information or uploading a 
file with the use of a downloadable template.

Currently, IRIS accepts Forms 1099 only for tax year 2022 and later.

The IRS encourages any business, especially those that now file on 
paper, to switch to e-filing through the platform and share in its 
benefits.

<a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">Enrollment for the IRIS filing platform</a> is now open. Filers should begin the enrollment process immediately.

The Filing Information Returns Electronically (FIRE) system will 
remain available for bulk filing Form 1099 series and the other 
information returns through at least the 2023 filing season.

For more information about IRIS visit <a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">E-file Forms 1099 With IRIS</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service announced today that 
businesses can now file Form 1099 series information returns using a new
 online portal, available free from the IRS.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."The IRS is excited to offer any business, especially small 
companies, a great new way to electronically file their 1099s for free,"
 said IRS Acting Commissioner Doug O'Donnell. "This simplifies filing 
for those issuing 1099s and helps recipients receive information timely.
 The launch of IRIS can help reduce the millions of paper Forms 1099 we 
project will be filed in 2023 and demonstrates our commitment to finding
 useful and innovative ways of reducing paperwork on the business 
community and others issuing 1099s. This is part of the larger effort 
underway to make improvements and transform operations at the IRS."Filers can use the platform to create, upload, edit and view 
information and download completed copies of 1099-series forms for 
distribution and verification.With IRIS, businesses can e-file both small and large volumes of 
1099-series forms by either keying in the information or uploading a 
file with the use of a downloadable template.Currently, IRIS accepts Forms 1099 only for tax year 2022 and later.The IRS encourages any business, especially those that now file on 
paper, to switch to e-filing through the platform and share in its 
benefits.These benefits include:<ul>
 <li>E-file security standards keep information safe and protected.</li><li>The portal is an accurate filing method that automatically detects filing errors and provides alerts for missing information.</li><li>Filers can submit automatic extensions and make corrections to information returns filed through the platform.</li><li>The IRS acknowledges receipt of the return in as early as 48 hours.</li><li>The platform keeps issuer information from year to year, and prior 
years filed through this platform, providing convenience to 1099 filers.</li><li>E-filing eliminates trips to the post office and can reduce office expenses for paper, postage and storage space.</li>
 </ul><a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">Enrollment for the IRIS filing platform</a> is now open. Filers should begin the enrollment process immediately.The Filing Information Returns Electronically (FIRE) system will 
remain available for bulk filing Form 1099 series and the other 
information returns through at least the 2023 filing season.For more information about IRIS visit <a href="https://www.irs.gov/filing/e-file-forms-1099-with-iris">E-file Forms 1099 With IRIS</a>.

IRS opens free portal to file information returns

WASHINGTON — The Internal Revenue Service today reminded taxpayers 
that they must again answer a digital asset question and report all 
digital asset-related income when they file their 2022 federal income 
tax return, as they did for fiscal year 2021. The term "digital assets" 
has replaced "virtual currencies," a term used in previous years.

The question, which appears at the top of Forms <a href="https://www.irs.gov/forms-pubs/about-form-1040">1040, Individual Income Tax Return</a>; <a href="https://www.irs.gov/forms-pubs/about-form-1040-sr">1040-SR, U.S. Tax Return for Seniors</a>; and <a href="https://www.irs.gov/forms-pubs/about-form-1040-nr">1040-NR, U.S. Nonresident Alien Income Tax Return</a>, was revised this year to update terminology.

In addition, the instructions for answering the question were 
expanded and clarified to help taxpayers answer it correctly. All 
taxpayers must answer the question regardless of whether they engaged in
 any transactions involving digital assets.

For the 2022 tax year it asks: "At any time during 2022, did you: (a)
 receive (as a reward, award or payment for property or services); or 
(b) sell, exchange, gift or otherwise dispose of a digital asset (or a 
financial interest in a digital asset)?"

A digital asset is a digital representation of value which is 
recorded on a cryptographically secured, distributed ledger. Common 
digital assets include:

Everyone who files Form 1040, Form 1040-SR or Form 1040-NR must check
 one box, answering either "Yes" or "No" to the digital asset question. 
The question must be answered by all taxpayers, not just those who 
engaged in a transaction involving digital assets in 2022.

Normally, a taxpayer must check the "Yes" box if they:

Besides checking the "Yes" box, taxpayers must report all income 
related to their digital asset transactions. For example, an investor 
who held a digital asset as a capital asset and sold, exchanged or 
transferred it during 2022 must use <a href="https://www.irs.gov/forms-pubs/about-form-8949">Form 8949, Sales and other Dispositions of Capital Assets</a>, to figure their capital gain or loss on the transaction and then report it on <a href="https://www.irs.gov/forms-pubs/about-schedule-d-form-1040">Schedule D (Form 1040), Capital Gains and Losses</a>, or <a href="https://www.irs.gov/forms-pubs/about-form-709">Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return</a>, in the case of gift.

If an employee was paid with digital assets, they must report the 
value of assets received as wages. Similarly, if they worked as an 
independent contractor and were paid with digital assets, they must 
report that income on <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>.
 Schedule C is also used by anyone who sold, exchanged or transferred 
digital assets to customers in connection with a trade or business.

Normally, a taxpayer who merely owned digital assets during 2022 can check the "No"
 box as long as they did not engage in any transactions involving 
digital assets during the year. They can also check the "No" box if 
their activities were limited to one or more of the following:

For more information, see page 15 of the&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">Tax Year 2022 1040 (and 1040-SR) Instructions</a>PDF. For a set of frequently asked questions (FAQs) and other details, visit the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">Digital Assets</a> page on IRS.gov.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today reminded taxpayers 
that they must again answer a digital asset question and report all 
digital asset-related income when they file their 2022 federal income 
tax return, as they did for fiscal year 2021. The term "digital assets" 
has replaced "virtual currencies," a term used in previous years.The question, which appears at the top of Forms <a href="https://www.irs.gov/forms-pubs/about-form-1040">1040, Individual Income Tax Return</a>; <a href="https://www.irs.gov/forms-pubs/about-form-1040-sr">1040-SR, U.S. Tax Return for Seniors</a>; and <a href="https://www.irs.gov/forms-pubs/about-form-1040-nr">1040-NR, U.S. Nonresident Alien Income Tax Return</a>, was revised this year to update terminology.In addition, the instructions for answering the question were 
expanded and clarified to help taxpayers answer it correctly. All 
taxpayers must answer the question regardless of whether they engaged in
 any transactions involving digital assets.For the 2022 tax year it asks: "At any time during 2022, did you: (a)
 receive (as a reward, award or payment for property or services); or 
(b) sell, exchange, gift or otherwise dispose of a digital asset (or a 
financial interest in a digital asset)?"<h2>What is a digital asset?</h2>A digital asset is a digital representation of value which is 
recorded on a cryptographically secured, distributed ledger. Common 
digital assets include:<ul>
 <li>Convertible virtual currency and cryptocurrency</li><li>Stablecoins</li><li>Non-fungible tokens (NFTs)</li>
 </ul><h2>Everyone must answer the question</h2>Everyone who files Form 1040, Form 1040-SR or Form 1040-NR must check
 one box, answering either "Yes" or "No" to the digital asset question. 
The question must be answered by all taxpayers, not just those who 
engaged in a transaction involving digital assets in 2022.<h2>When to check "Yes"</h2>Normally, a taxpayer must check the "Yes" box if they:<ul>
 <li>Received digital assets as payment for property or services provided;</li><li>Transferred digital assets for free (without receiving any consideration) as a bona fide gift;</li><li>Received digital assets resulting from a reward or award;</li><li>Received new digital assets resulting from mining, staking and similar activities;</li><li>Received digital assets resulting from a hard fork (a branching of a
 cryptocurrency's blockchain that splits a single cryptocurrency into 
two);</li><li>Disposed of digital assets in exchange for property or services;</li><li>Disposed of a digital asset in exchange or trade for another digital asset;</li><li>Sold a digital asset; or</li><li>Otherwise disposed of any other financial interest in a digital asset.</li>
 </ul><h2>How to report digital asset income</h2>Besides checking the "Yes" box, taxpayers must report all income 
related to their digital asset transactions. For example, an investor 
who held a digital asset as a capital asset and sold, exchanged or 
transferred it during 2022 must use <a href="https://www.irs.gov/forms-pubs/about-form-8949">Form 8949, Sales and other Dispositions of Capital Assets</a>, to figure their capital gain or loss on the transaction and then report it on <a href="https://www.irs.gov/forms-pubs/about-schedule-d-form-1040">Schedule D (Form 1040), Capital Gains and Losses</a>, or <a href="https://www.irs.gov/forms-pubs/about-form-709">Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return</a>, in the case of gift.If an employee was paid with digital assets, they must report the 
value of assets received as wages. Similarly, if they worked as an 
independent contractor and were paid with digital assets, they must 
report that income on <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>.
 Schedule C is also used by anyone who sold, exchanged or transferred 
digital assets to customers in connection with a trade or business.<h2>When to check "No"</h2>Normally, a taxpayer who merely owned digital assets during 2022 can check the "No"
 box as long as they did not engage in any transactions involving 
digital assets during the year. They can also check the "No" box if 
their activities were limited to one or more of the following:<ul>
 <li>Holding digital assets in a wallet or account;</li><li>Transferring digital assets from one wallet or account they own or control to another wallet or account they own or control; or</li><li>Purchasing digital assets using U.S. or other real currency, including through electronic platforms such as PayPal and Venmo.</li>
 </ul>For more information, see page 15 of the&nbsp;<a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">Tax Year 2022 1040 (and 1040-SR) Instructions</a>PDF. For a set of frequently asked questions (FAQs) and other details, visit the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">Digital Assets</a> page on IRS.gov.

IRS update: Taxpayers need to report digital income

WASHINGTON (AP) — The Justice Department and eight states sued Google
 on Tuesday, alleging that its dominance in digital advertising harms 
competition.

The government alleges that Google’s plan to assert 
dominance has been to “neutralize or eliminate” rivals through 
acquisitions and to force advertisers to use its products by making it 
difficult to use competitors’ products.

The antitrust suit was 
filed in federal court in Alexandria, Virginia. Attorney General Merrick
 Garland was expected to discuss it at a news conference later Tuesday.

The
 department's suit accuses Google of unlawfully monopolizing the way ads
 are served online by excluding competitors. This includes its 2008 
acquisition of DoubleClick, a dominant ad server, and subsequent rollout
 of technology that locks in the split-second bidding process for ads 
that get served on Web pages.

WASHINGTON (AP) — The Justice Department and eight states sued Google
 on Tuesday, alleging that its dominance in digital advertising harms 
competition.The government alleges that Google’s plan to assert 
dominance has been to “neutralize or eliminate” rivals through 
acquisitions and to force advertisers to use its products by making it 
difficult to use competitors’ products.The antitrust suit was 
filed in federal court in Alexandria, Virginia. Attorney General Merrick
 Garland was expected to discuss it at a news conference later Tuesday.The
 department's suit accuses Google of unlawfully monopolizing the way ads
 are served online by excluding competitors. This includes its 2008 
acquisition of DoubleClick, a dominant ad server, and subsequent rollout
 of technology that locks in the split-second bidding process for ads 
that get served on Web pages.At minimum, the lawsuit wants Google
 to split off its advertising business — its ad manager suite and ad 
exchange — as well as “any additional structural relief as needed to 
cure any anticompetitive harm."Google's ad manager lets large 
publishers who have significant direct sales manage their 
advertisements. The ad exchange is a real-time marketplace to buy and 
sell online display ads.Representatives for Alphabet Inc., 
Google’s parent company, said the suit “doubles down on a flawed 
argument that would slow innovation, raise advertising fees, and make it
 harder for thousands of small businesses and publishers to grow.”The
 lawsuit says the DoubleClick acquisition “vaulted Google into a 
commanding position over the tools publishers use to sell advertising 
opportunities,” and “set the stage for Google’s later exclusionary 
conduct across the ad tech industry.”Google, according to the 
lawsuit, recognized that publishers rarely switch online ad severs 
because of the cost and risks of doing so, and “positioned itself to 
function simultaneously as buyer, seller, and auctioneer of digital 
display advertising.”Dina Srinivasan, a Yale University fellow 
and adtech expert, said the lawsuit is “huge” because it aligns the 
entire nation — state and federal governments — in a bipartisan legal 
offensive against Google.This is the latest legal action taken 
against Google by either the Justice Department or local state 
governments. In October 2020, for instance, the Trump administration and
 eleven state attorneys general sued Google for violating antitrust 
laws, alleging anticompetitive practices in the search and search 
advertising markets.Many legal experts consider the lawsuits 
against Google to be the most significant anti-trust action against a 
U.S. business since the 1970s when a DOJ lawsuit led to the breakup of 
AT&amp;T. Srinivasan said the Google suit filed Tuesday is even more 
ambitious than the DOJ’s 1998 anti-trust suit against Microsoft because 
it attacks three alleged monopolies - “the sell-side, exchange, and 
buy-side of the largest electronically traded markets in the world by 
volume. That is a big deal.”The Microsoft suit objected primarily
 to the company’s bundling of its Explorer browser with the Windows 
operating system. Although a judge initially ordered Microsoft to break 
up into smaller companies a 2001 settlement permitted it to stay whole.The
 latest lawsuit in essence aligns the Biden administration and new 
states with the 35 states and District of Colombia that sued Google in 
December 2020 over the exact same issues.The U.S. antitrust suits
 against Google represent a delayed acknowledgment of what European 
regulators have long been complaining about. They have spent the past 
several years trying to crack down on Google, mostly with huge fines, to
 little noticeable effect so far.The states taking part in the 
suit include California, Virginia, Connecticut, Colorado, New Jersey, 
New York, Rhode Island and Tennessee.

Misc