WASHINGTON — Eligible organizations can now submit applications for 
the Internal Revenue Service's Tax Counseling for the Elderly and 
Volunteer Income Tax Assistance grant programs, allowing some 
organizations to apply for up to three years of annual funding.

Organizations can apply on <a href="http://www.grants.gov/">Grants.gov</a>
 through June 4, 2021, and can find application packages and guidelines 
on IRS.gov. In 2021, the IRS awarded 31 TCE grantees $11 million and 297
 VITA grantees $25 million. The two programs prepare millions of tax 
returns each year.

The IRS established the TCE program in 1978 to provide tax counseling
 and return preparation to persons age 60 or older and to give training 
and technical assistance to the volunteers who provide free federal 
income tax assistance within elderly communities across the nation. For 
more information visit the <a href="https://www.irs.gov/individuals/tax-counseling-for-the-elderly">TCE</a> webpage on IRS.gov.

The IRS created the VITA program in 1969. In 2007, the IRS 
established the VITA Grant program to supplement VITA partners' efforts.
 VITA provides free tax filing assistance to underserved communities. 
The grant program enables VITA to extend services to underserved 
populations in the hardest-to-reach urban and non-urban areas, to 
increase the capacity of targeted taxpayers to file returns 
electronically, to enhance training of volunteers and to improve the 
accuracy rate of returns prepared at VITA sites. For more information 
visit the <a href="https://www.irs.gov/individuals/irs-vita-grant-program">VITA</a> webpage on IRS.gov.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — Eligible organizations can now submit applications for 
the Internal Revenue Service's Tax Counseling for the Elderly and 
Volunteer Income Tax Assistance grant programs, allowing some 
organizations to apply for up to three years of annual funding.Organizations can apply on <a href="http://www.grants.gov/">Grants.gov</a>
 through June 4, 2021, and can find application packages and guidelines 
on IRS.gov. In 2021, the IRS awarded 31 TCE grantees $11 million and 297
 VITA grantees $25 million. The two programs prepare millions of tax 
returns each year.The IRS established the TCE program in 1978 to provide tax counseling
 and return preparation to persons age 60 or older and to give training 
and technical assistance to the volunteers who provide free federal 
income tax assistance within elderly communities across the nation. For 
more information visit the <a href="https://www.irs.gov/individuals/tax-counseling-for-the-elderly">TCE</a> webpage on IRS.gov.The IRS created the VITA program in 1969. In 2007, the IRS 
established the VITA Grant program to supplement VITA partners' efforts.
 VITA provides free tax filing assistance to underserved communities. 
The grant program enables VITA to extend services to underserved 
populations in the hardest-to-reach urban and non-urban areas, to 
increase the capacity of targeted taxpayers to file returns 
electronically, to enhance training of volunteers and to improve the 
accuracy rate of returns prepared at VITA sites. For more information 
visit the <a href="https://www.irs.gov/individuals/irs-vita-grant-program">VITA</a> webpage on IRS.gov.<h2>More Information:</h2><ul>
 <li><a href="https://www.irs.gov/individuals/applying-for-a-tce-grant">Applying for a TCE grant</a></li><li><a href="https://www.irs.gov/pub/irs-pdf/p1101.pdf">Publication 1101, Application Package and Guidelines for Managing a TCE Program&nbsp;&nbsp;PDF</a></li><li><a href="https://www.irs.gov/individuals/applying-for-a-vita-grant">Applying for a VITA grant</a></li><li><a href="https://www.irs.gov/pub/irs-pdf/p4671.pdf">Publication 4671, VITA Grant Program Overview and Application Instructions&nbsp;&nbsp;PDF</a></li>
 </ul>

IRS: Organizations can get three years of funding for tax assistance programs

OMAHA, Neb. (AP) — Some Omaha high school students accused of reenacting the arrest and killing of George Floyd inside the school building and then posting a photo of it to social media could not face discipline for the stunt. 

Westside Communities School District spokeswoman Brandi Paul said she could not speak on the specifics of the matter, but said if students disrupt a school's learning environment, “there are consequences to those actions.” 

The picture of the reenactment shows a Westside High School student kneeling on the neck of another student — mimicking the May 25 killing of Floyd, a Black man, under the knee of a white Minneapolis police officer.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619739061063.png" alt="" />
 <figcaption></figcaption>
 </figure>OMAHA, Neb. (AP) — Some Omaha high school students accused of reenacting the arrest and killing of George Floyd inside the school building and then posting a photo of it to social media could not face discipline for the stunt. Westside Communities School District spokeswoman Brandi Paul said she could not speak on the specifics of the matter, but said if students disrupt a school's learning environment, “there are consequences to those actions.” The picture of the reenactment shows a Westside High School student kneeling on the neck of another student — mimicking the May 25 killing of Floyd, a Black man, under the knee of a white Minneapolis police officer.

Omaha students face discipline for Floyd death reenactment

OMAHA, Neb. (AP) — A rural Nebraska county that was ordered to pay a $28.1 million legal judgment for sending six innocent people to prison could get a $4 million bailout from the state under a bill that won initial approval from lawmakers. 

Lawmakers advanced the measure, 35-3, through the first of three required votes. Supporters initially proposed a $10 million payment over two years but reduced it after some senators expressed reservations about that amount. 

Officials in Gage County have sought state help ever since a federal judge ordered them in 2018 to pay the wrongfully convicted people, known as the Beatrice Six. 

The $28.1 million judgment is more than three times the total annual property tax collections in the county.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619738911720.png" alt="" />
 <figcaption></figcaption>
 </figure>OMAHA, Neb. (AP) — A rural Nebraska county that was ordered to pay a $28.1 million legal judgment for sending six innocent people to prison could get a $4 million bailout from the state under a bill that won initial approval from lawmakers. Lawmakers advanced the measure, 35-3, through the first of three required votes. Supporters initially proposed a $10 million payment over two years but reduced it after some senators expressed reservations about that amount. Officials in Gage County have sought state help ever since a federal judge ordered them in 2018 to pay the wrongfully convicted people, known as the Beatrice Six. The $28.1 million judgment is more than three times the total annual property tax collections in the county.

Partial bailout for botched Nebraska murder case advances

GRANT COUNTY–&nbsp;The Kansas Bureau of Investigation (KBI) and the Ulysses Police Department are investigating after a Ulysses teen was shot in a park.

Just after 6:30 p.m., Wednesday, a resident who lived near the Russ Binney Park called 911 after hearing shots fired in the park, according to a media release from the KBI.

Officers responded to the park at the northeast corner of the intersection of W. Santa Fe Ave. and S. College Street., where they found a 14-year-old boy suffering from a gunshot wound to his face

Preliminary information indicates that six teenagers, four males and two females, were spending time in the park when a 14-year-old male was struck by a round from a handgun that one of the teens possessed.

EMS responded to the scene and transported the teen to the Bob Wilson Memorial Hospital. He was later flown to Ascension Via Christi hospital in Wichita. The teen is currently in critical condition, according to the KBI.

GRANT COUNTY–&nbsp;The Kansas Bureau of Investigation (KBI) and the Ulysses Police Department are investigating after a Ulysses teen was shot in a park.Just after 6:30 p.m., Wednesday, a resident who lived near the Russ Binney Park called 911 after hearing shots fired in the park, according to a media release from the KBI.Officers responded to the park at the northeast corner of the intersection of W. Santa Fe Ave. and S. College Street., where they found a 14-year-old boy suffering from a gunshot wound to his facePreliminary information indicates that six teenagers, four males and two females, were spending time in the park when a 14-year-old male was struck by a round from a handgun that one of the teens possessed.EMS responded to the scene and transported the teen to the Bob Wilson Memorial Hospital. He was later flown to Ascension Via Christi hospital in Wichita. The teen is currently in critical condition, according to the KBI.

SW Kan. teen airlifted to hospital after shot in the face

OMAHA, Neb. (AP) — Omaha police have ticketed a man accused of posting neo-Nazi recruitment stickers on poles outside a synagogue. 

The Omaha World-Herald reports that 30-year-old Jonathan Ziegler has been cited on suspicion of damage to property and hate intimidation and faces up to six months in jail and a $500 fine if he's convicted. 

Police say surveillance video showed Ziegler on April 9 posting the recruitment stickers around Temple Israel, which is part of the Tri-Faith Initiative campus at 132nd and Pacific streets. The stickers promoted a neo-Nazi group. 

Genesis Health Club, where Ziegler had been employed as a trainer, said in a public post Tuesday that Ziegler no longer worked there.

<figure>
 <img src="https://media.eaglewebservices.com/public/2019/7/1562428322923.png" alt="" />
 <figcaption></figcaption>
 </figure>OMAHA, Neb. (AP) — Omaha police have ticketed a man accused of posting neo-Nazi recruitment stickers on poles outside a synagogue. The Omaha World-Herald reports that 30-year-old Jonathan Ziegler has been cited on suspicion of damage to property and hate intimidation and faces up to six months in jail and a $500 fine if he's convicted. Police say surveillance video showed Ziegler on April 9 posting the recruitment stickers around Temple Israel, which is part of the Tri-Faith Initiative campus at 132nd and Pacific streets. The stickers promoted a neo-Nazi group. Genesis Health Club, where Ziegler had been employed as a trainer, said in a public post Tuesday that Ziegler no longer worked there.

Omaha man ticketed for posting neo-Nazi stickers near temple

By DAREN DUNN <a href="https://hutchpost.com">Hutch Post</a>

HUTCHINSON, Kan. — A quiet noon hour at the 14th and Main Dillons was disrupted by PETA protesters Thursday.

Three
 protesters arrived in a white rental van just before noon. Marley 
Delgado, Luis Correal and a member who wished to remain anonymous 
unloaded two wheelbarrows filled with coconuts.

Correal and the 
anonymous supporter were dressed in monkey outfits to protest Chaokoh, a
 brand that PETA says uses monkeys to inhumanely pick coconuts in 
Thailand.

PETA supporter Marley Delgado said the trio was there "urging the company to stop profiting off forced monkey labor." Delgado says a PETA Asia investigation found the coconut industry is using monkey labor to pick the coconuts and traced it back to Chaokoh. The group is asking Kroger to remove the brand from all of its stores.

The Dillons location was blindsided. The manager on duty was simply 
covering for a store that currently does not have a manager. The manager
 on duty called the local media contact, Sheila Regehr, and she began 
her journey to the store.

"Dillons supports cruel monkey labor," the trio chanted. "There's no excuse for animal abuse," they added.

Shoppers were surprised to see the disruption. One shopper who wishes
 to remain anonymous called it a waste of time. "I don't want to lose my
 fuel points!" the shopper said when asked for a name. He questioned why
 the demonstration was not at the courthouse or a distribution center.

Supporters chose the Main Street location because it faced a busy street and had a public sidewalk that entered the store.

PETA
 plans to visit more Kroger-owned stores until it joins the likes of 
28,000 other stores that have stopped profiting off cruel, forced monkey
 labor.

"The coconuts that are in Chaokoh are picked by monkeys who are stolen from their families just as babies. They're kept caged and chained their whole lives. They can sometimes have their canine teeth removed so they're unable to defend themselves. And they are forced to pick coconuts all during the harvest season," Delgado said.

None of the protesters are from Hutchinson. In fact, none of them are
 from Kansas. Delgado is from Denver, Colorado, while Correal is from 
Atlanta, Georgia. The unnamed member hails from Portland, Oregon. The 
trio arrived in Hutchinson Wednesday and purchased the ethically-sourced
 coconuts that were picked humanely, then scattered in front of the 
Dillons entrance.

Delgado confirmed the group would pick up the coconuts after the demonstration. She said the coconuts would then be donated.

About
 30 minutes into the planned one-hour demonstration, Sheila Regehr of 
Dillons showed up on the scene. She kindly asked the protesters to move 
the demonstration to a public place.

Regehr declined to comment on the situation until a proper statement could be released to the media.

Around 1:30 p.m. Thursday, Regehr released the following statement:

“Kroger
 has a longstanding commitment to responsible business practices, 
including the humane treatment of animals. We have re-engaged our 
suppliers, as well as other stakeholders, on this issue to re-confirm 
they are also protecting animal welfare.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619718610651.jpeg" alt="PETA supporters showed up at the 14th and Main Dillons location Thursday to protest monkey abuse. Supporters chanted against monkey abuse carried out in Thailand by a coconut milk brand." />
 <figcaption>PETA supporters showed up at the 14th and Main Dillons location Thursday to protest monkey abuse. Supporters chanted against monkey abuse carried out in Thailand by a coconut milk brand.</figcaption>
 </figure>By DAREN DUNN <a href="https://hutchpost.com">Hutch Post</a>HUTCHINSON, Kan. — A quiet noon hour at the 14th and Main Dillons was disrupted by PETA protesters Thursday.Three
 protesters arrived in a white rental van just before noon. Marley 
Delgado, Luis Correal and a member who wished to remain anonymous 
unloaded two wheelbarrows filled with coconuts.Correal and the 
anonymous supporter were dressed in monkey outfits to protest Chaokoh, a
 brand that PETA says uses monkeys to inhumanely pick coconuts in 
Thailand.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619719018508.jpeg" alt="The coconut milk from Chaokoh is sold at Dillons on 14th and Main. This is the only product PETA organizers were protesting against." />
 <figcaption>The coconut milk from Chaokoh is sold at Dillons on 14th and Main. This is the only product PETA organizers were protesting against.</figcaption>
 </figure>PETA supporter Marley Delgado said the trio was there "urging the company to stop profiting off forced monkey labor." Delgado says a PETA Asia investigation found the coconut industry is using monkey labor to pick the coconuts and traced it back to Chaokoh. The group is asking Kroger to remove the brand from all of its stores.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619719964870.jpeg" alt="PETA members arrive at Dillons Thursday. The members arrived just before the noon hour in a white rental van." />
 <figcaption>PETA members arrive at Dillons Thursday. The members arrived just before the noon hour in a white rental van.</figcaption>
 </figure>The Dillons location was blindsided. The manager on duty was simply 
covering for a store that currently does not have a manager. The manager
 on duty called the local media contact, Sheila Regehr, and she began 
her journey to the store."Dillons supports cruel monkey labor," the trio chanted. "There's no excuse for animal abuse," they added.Shoppers were surprised to see the disruption. One shopper who wishes
 to remain anonymous called it a waste of time. "I don't want to lose my
 fuel points!" the shopper said when asked for a name. He questioned why
 the demonstration was not at the courthouse or a distribution center.Supporters chose the Main Street location because it faced a busy street and had a public sidewalk that entered the store.PETA
 plans to visit more Kroger-owned stores until it joins the likes of 
28,000 other stores that have stopped profiting off cruel, forced monkey
 labor.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619720908511.jpeg" alt="PETA protesters chant different phrases against monkey labor Thursday in front of Dillons on Main Street. Organizers said monkeys used by Chaokoh are caged and chained their whole lives." />
 <figcaption>PETA protesters chant different phrases against monkey labor Thursday in front of Dillons on Main Street. Organizers said monkeys used by Chaokoh are caged and chained their whole lives.</figcaption>
 </figure>"The coconuts that are in Chaokoh are picked by monkeys who are stolen from their families just as babies. They're kept caged and chained their whole lives. They can sometimes have their canine teeth removed so they're unable to defend themselves. And they are forced to pick coconuts all during the harvest season," Delgado said.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619719935320.jpeg" alt="Luis Correal holds a sign condemning the use of monkey labor. Protesters chanted, "Dillons supports cruel monkey labor," and "There's no excuse for animal abuse," while in front of the store." />
 <figcaption>Luis Correal holds a sign condemning the use of monkey labor. Protesters chanted, "Dillons supports cruel monkey labor," and "There's no excuse for animal abuse," while in front of the store.</figcaption>
 </figure>None of the protesters are from Hutchinson. In fact, none of them are
 from Kansas. Delgado is from Denver, Colorado, while Correal is from 
Atlanta, Georgia. The unnamed member hails from Portland, Oregon. The 
trio arrived in Hutchinson Wednesday and purchased the ethically-sourced
 coconuts that were picked humanely, then scattered in front of the 
Dillons entrance.Delgado confirmed the group would pick up the coconuts after the demonstration. She said the coconuts would then be donated.About
 30 minutes into the planned one-hour demonstration, Sheila Regehr of 
Dillons showed up on the scene. She kindly asked the protesters to move 
the demonstration to a public place.Regehr declined to comment on the situation until a proper statement could be released to the media.Around 1:30 p.m. Thursday, Regehr released the following statement:“Kroger
 has a longstanding commitment to responsible business practices, 
including the humane treatment of animals. We have re-engaged our 
suppliers, as well as other stakeholders, on this issue to re-confirm 
they are also protecting animal welfare.”

PETA supporters dressed as monkeys protest at Kan. Dillons

By MATTHEW PERRONE AP Health Writer

WASHINGTON (AP) — U.S. health regulators are pledging again to try to ban menthol cigarettes. 

This time the Food and Drug Administration is under pressure from African American groups to remove the mint flavor, which is popular among Black smokers. The move announced Thursday comes in response to new legal pressure from African American health groups. 

Research has shown the numbing effect of menthol makes it harder for smokers to quit. Menthol is the only cigarette flavor that wasn't banned more than a decade ago. 

Government efforts to prohibit the flavor since then have faced pushback from the tobacco industry and some members of Congress.

By MATTHEW PERRONE AP Health WriterWASHINGTON (AP) — U.S. health regulators are pledging again to try to ban menthol cigarettes. This time the Food and Drug Administration is under pressure from African American groups to remove the mint flavor, which is popular among Black smokers. The move announced Thursday comes in response to new legal pressure from African American health groups. Research has shown the numbing effect of menthol makes it harder for smokers to quit. Menthol is the only cigarette flavor that wasn't banned more than a decade ago. Government efforts to prohibit the flavor since then have faced pushback from the tobacco industry and some members of Congress.

US vows again to ban menthol flavor in cigarettes, cigars

WASHINGTON — The Internal Revenue Service reminds workers in the gig 
economy and those who claimed unemployment compensation in 2020 of their
 options and where to find information on meeting their tax obligations.

The gig economy refers to income earned providing on-demand work 
performing services or selling goods, including driving a car for booked
 rides or deliveries, renting out property, selling goods online or 
freelance work. Often, customers and service providers or sellers are 
brought together through a digital platform on an app or website. Visit 
the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/sharing-economy-tax-center">Gig Economy Tax Center on IRS.gov</a> to learn more about withholding and estimated tax requirements for these types of earned income and paid services.

Taxpayers should collect and keep records and receipts during the year. <a href="https://www.irs.gov/businesses/small-businesses-self-employed/recordkeeping">Recordkeeping</a> can help track income, deduct expenses and complete tax returns.

A record number of Americans applied for unemployment compensation in
 2020 due to the pandemic. Anyone who received unemployment benefits 
will need to report it on their tax returns.

However, the American Rescue Plan, enacted on March 11, 2021, 
excludes from income up to $10,200 ($20,400 if married filing jointly) 
of unemployment compensation received in 2020 for taxpayers with 
modified adjusted gross income under qualifying thresholds. Any amount 
over $10,200 is still taxable for each person. To determine if payments 
received for being unemployed are taxable, see the <a href="https://www.irs.gov/help/ita/are-payments-i-receive-for-being-unemployed-taxable">Interactive Tax Assistant</a> on IRS.gov.

For those who have already filed their 2020 tax return and paid taxes
 on the full amount of unemployment compensation before the law was 
passed, they should not file an amended return. The IRS will 
automatically refund money to people who already filed their tax return 
reporting unemployment compensation.

The IRS will recompute any credits and deductions claimed on the 
original return. However, if the reduction of income now qualifies a 
taxpayer for a new credit not claimed on the original return, like the 
Earned Income Tax Credit (EITC), those taxpayers will need to file an 
amended tax return, Form 1040x, to claim the new credit. Taxpayers can 
see if they <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant">qualify for the EITC</a> at IRS.gov.

Unemployment benefit recipients should have received a <a href="https://www.irs.gov/forms-pubs/about-form-1099-g">Form 1099-G, Certain Government Payments, </a>from
 the agency paying the benefits. The form will show the amount of 
unemployment compensation they received in 2020 in Box 1, and any 
federal income tax withheld in Box 4.

Some states do not mail Form 1099-Gs. Taxpayers may need to get the electronic version from their state's website.

Taxpayers who received an <a href="https://www.irs.gov/newsroom/irs-offers-guidance-to-taxpayers-on-identity-theft-involving-unemployment-benefits">incorrect Form 1099-G</a>
 for unemployment benefits they did not receive should contact the 
issuing state agency to request a revised Form 1099-G showing they did 
not receive these benefits.

Taxpayers who are unable to obtain a timely, corrected form from 
their state should still file an accurate tax return, reporting only the
 income they received. A corrected Form 1099-G showing zero unemployment
 benefits in cases of identity theft will help taxpayers avoid an 
unexpected federal tax bill for unreported income.

Additionally, if taxpayers are concerned that their personal 
information has been stolen and they want to protect their identity when
 filing their federal tax return, they can request an <a href="https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin">Identity Protection Pin (IP PIN)</a> from the IRS.

Generally, by law, unemployment compensation must be included as 
income. Taxable benefits include any of the special unemployment 
compensation authorized under the Coronavirus Aid, Relief, and Economic 
Security (CARES) Act, enacted in 2020.

If a taxpayer didn't report income from gig work or unemployment 
compensation on a return, a corrected return can be filed using <a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S. Individual Income Tax Return</a>. Form 1040-X can be filed electronically.

Taxpayers <a href="https://www.irs.gov/taxtopics/tc202">who owe but can't pay in full</a> always have options to seek help through payment plans and other tools from <a href="https://www.irs.gov/payments">IRS.gov/payments</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service reminds workers in the gig 
economy and those who claimed unemployment compensation in 2020 of their
 options and where to find information on meeting their tax obligations.<h2>Gig economy</h2>The gig economy refers to income earned providing on-demand work 
performing services or selling goods, including driving a car for booked
 rides or deliveries, renting out property, selling goods online or 
freelance work. Often, customers and service providers or sellers are 
brought together through a digital platform on an app or website. Visit 
the <a href="https://www.irs.gov/businesses/small-businesses-self-employed/sharing-economy-tax-center">Gig Economy Tax Center on IRS.gov</a> to learn more about withholding and estimated tax requirements for these types of earned income and paid services.Taxpayers should collect and keep records and receipts during the year. <a href="https://www.irs.gov/businesses/small-businesses-self-employed/recordkeeping">Recordkeeping</a> can help track income, deduct expenses and complete tax returns.<h2>Unemployment benefits</h2>A record number of Americans applied for unemployment compensation in
 2020 due to the pandemic. Anyone who received unemployment benefits 
will need to report it on their tax returns.However, the American Rescue Plan, enacted on March 11, 2021, 
excludes from income up to $10,200 ($20,400 if married filing jointly) 
of unemployment compensation received in 2020 for taxpayers with 
modified adjusted gross income under qualifying thresholds. Any amount 
over $10,200 is still taxable for each person. To determine if payments 
received for being unemployed are taxable, see the <a href="https://www.irs.gov/help/ita/are-payments-i-receive-for-being-unemployed-taxable">Interactive Tax Assistant</a> on IRS.gov.For those who have already filed their 2020 tax return and paid taxes
 on the full amount of unemployment compensation before the law was 
passed, they should not file an amended return. The IRS will 
automatically refund money to people who already filed their tax return 
reporting unemployment compensation.The IRS will recompute any credits and deductions claimed on the 
original return. However, if the reduction of income now qualifies a 
taxpayer for a new credit not claimed on the original return, like the 
Earned Income Tax Credit (EITC), those taxpayers will need to file an 
amended tax return, Form 1040x, to claim the new credit. Taxpayers can 
see if they <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant">qualify for the EITC</a> at IRS.gov.Unemployment benefit recipients should have received a <a href="https://www.irs.gov/forms-pubs/about-form-1099-g">Form 1099-G, Certain Government Payments, </a>from
 the agency paying the benefits. The form will show the amount of 
unemployment compensation they received in 2020 in Box 1, and any 
federal income tax withheld in Box 4.Some states do not mail Form 1099-Gs. Taxpayers may need to get the electronic version from their state's website.Taxpayers who received an <a href="https://www.irs.gov/newsroom/irs-offers-guidance-to-taxpayers-on-identity-theft-involving-unemployment-benefits">incorrect Form 1099-G</a>
 for unemployment benefits they did not receive should contact the 
issuing state agency to request a revised Form 1099-G showing they did 
not receive these benefits.Taxpayers who are unable to obtain a timely, corrected form from 
their state should still file an accurate tax return, reporting only the
 income they received. A corrected Form 1099-G showing zero unemployment
 benefits in cases of identity theft will help taxpayers avoid an 
unexpected federal tax bill for unreported income.Additionally, if taxpayers are concerned that their personal 
information has been stolen and they want to protect their identity when
 filing their federal tax return, they can request an <a href="https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin">Identity Protection Pin (IP PIN)</a> from the IRS.Generally, by law, unemployment compensation must be included as 
income. Taxable benefits include any of the special unemployment 
compensation authorized under the Coronavirus Aid, Relief, and Economic 
Security (CARES) Act, enacted in 2020.If a taxpayer didn't report income from gig work or unemployment 
compensation on a return, a corrected return can be filed using <a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S. Individual Income Tax Return</a>. Form 1040-X can be filed electronically.Taxpayers <a href="https://www.irs.gov/taxtopics/tc202">who owe but can't pay in full</a> always have options to seek help through payment plans and other tools from <a href="https://www.irs.gov/payments">IRS.gov/payments</a>.Tax information is also available in:<ul>
 <li><a href="https://www.irs.gov/es">Spanish&nbsp;(Español)</a>&nbsp;</li><li><a href="https://www.irs.gov/zh-hant/">Chinese&nbsp;(中文)</a>&nbsp;</li><li><a href="https://www.irs.gov/ko">Korean&nbsp;(한국어)</a></li><li><a href="https://www.irs.gov/ru">Russian&nbsp;(Pусский)</a></li><li><a href="https://www.irs.gov/vi">Vietnamese&nbsp;(TiếngViệt)</a></li>
 </ul><h2>Resources</h2><ul>
 <li><a href="https://www.irsvideos.gov/Individual/PayingTaxes/UnderstandingTheGigEconomy">IRS Webinar – Understanding the Gig Economy</a></li><li><a href="https://www.irs.gov/pub/irs-pdf/p5369.pdf">Gig Economy and Your Taxes: Things to Know&nbsp;PDF</a>&nbsp;</li><li><a href="https://www.irs.gov/paycheck-checkup">Pay As You Go, So You Won't Owe: A Guide to Withholding &amp; Estimated Taxes</a>&nbsp;</li><li><a href="https://www.irs.gov/forms-pubs/identity-theft-guidance-regarding-unemployment-compensation-reporting">ID Theft regarding unemployment</a>&nbsp;</li><li><a href="https://www.irs.gov/taxtopics/tc418">Tax Treatment of unemployment</a></li>
 </ul>

IRS offers options on gig economy workers, unemployment benefits

WASHINGTON (AP) — President Joe Biden’s administration wants to make&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-joe-biden-archive-education-a157a7355bfc5c189fdc1040722fb652">a $1.8 trillion down payment on the future</a>&nbsp;of children, families and higher education, saying it would produce lasting benefits for the economy. Paying for it would be $1.5 trillion of tax hikes over the next decade on the wealthiest households.

<a href="https://www.c-span.org/video/?511121-1/president-biden-addresses-joint-session-congress">Click here to watch</a> the President's address

A closer look at where the money is going and where it’s coming from:

— $200 billion to provide free preschool to all 3- and 4-year-olds. The administration estimates that 5 million children would benefit and an average family would save $13,000.

— $109 billion to offer two years of free community college to all Americans. Eligible for the program would also be young immigrants living in the U.S. illegally who were brought to the country as children to remain here.

— Increase the maximum Pell Grant award by $1,400 per eligible student. Pell Grants are financial aid for low-income students, and the increase would help to reduce the dependence on education loans.

— $46 billion for historically Black colleges and universities as well as tribal colleges and universities. This would include $39 billion to provides two years of subsidized tuition for students from families earning less than $125,000 a year.

— $9 billion for scholarships and training for teachers.

— $225 billion to subsidize child care for families and support child care workers. Families earning 1.5 times their state median income would pay a maximum of 7% of their income for all children under age 5.

— $225 billion to create a national family and medical leave program. The program would provide workers up to $4,000 a month, with a minimum of two-thirds of average weekly wages replaced, rising to 80% for the lowest-wage workers.

— $45 billion to improve school meals and offer food benefits to children during the summer.

— Peg the length and amount of unemployment benefits to underlying economic conditions, creating an automated response to a downturn.

— $200 billion to make temporary reductions in health insurance premiums for the Affordable Care Act plans permanent.

— Extend through 2025 an enhanced child tax credit that could be paid out monthly. Eligible families would receive $3,600 annually per child for children under age 6. The payment would be $3,000 per child for children ages 6 to 17.

— Permanently increase tax credits for child care. The credits would cover as much as half of a family’s spending on care for children under age 13, up to a total of $4,000 for one child or $8,000 for two or more children.

— Make the expanded Earned Income Tax Credit permanent for childless workers.

— Allow the IRS to regulate paid tax preparers.

Biden’s plan would cover these proposed expenses by:

— Increasing IRS enforcement funding to audit wealthier taxpayers and mandate that financial institutions report earnings from investments and business activity in ways similar to wages. This could raise $700 billion over 10 years.

— Raising the top tax rate on the wealthiest Americans from 37% to 39.6%. The rate had been 39.6% before&nbsp;<a href="https://apnews.com/2d9e099660064f2b8a8fc2237b4e7e4e">the 2017 tax cuts</a>.

— Taxpayers earning $1 million or more a year, the top 0.3%, would no longer pay a 20% rate on income from capital gains such as the sale of a stock or other asset. They would pay 39.6% instead.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619658477245.png" alt="Vice President Kamala Harris, and House Speaker Nancy Pelosi of Calif., stand and as President Joe Biden addresses a joint session of Congress Wednesday night-photo courtesy CSPAN" />
 <figcaption>Vice President Kamala Harris, and House Speaker Nancy Pelosi of Calif., stand and as President Joe Biden addresses a joint session of Congress Wednesday night-photo courtesy CSPAN</figcaption>
 </figure>WASHINGTON (AP) — President Joe Biden’s administration wants to make&nbsp;<a href="https://apnews.com/article/coronavirus-pandemic-joe-biden-archive-education-a157a7355bfc5c189fdc1040722fb652">a $1.8 trillion down payment on the future</a>&nbsp;of children, families and higher education, saying it would produce lasting benefits for the economy. Paying for it would be $1.5 trillion of tax hikes over the next decade on the wealthiest households.<a href="https://www.c-span.org/video/?511121-1/president-biden-addresses-joint-session-congress">Click here to watch</a> the President's addressA closer look at where the money is going and where it’s coming from:INITIATIVES— $200 billion to provide free preschool to all 3- and 4-year-olds. The administration estimates that 5 million children would benefit and an average family would save $13,000.— $109 billion to offer two years of free community college to all Americans. Eligible for the program would also be young immigrants living in the U.S. illegally who were brought to the country as children to remain here.— Increase the maximum Pell Grant award by $1,400 per eligible student. Pell Grants are financial aid for low-income students, and the increase would help to reduce the dependence on education loans.— $46 billion for historically Black colleges and universities as well as tribal colleges and universities. This would include $39 billion to provides two years of subsidized tuition for students from families earning less than $125,000 a year.— $9 billion for scholarships and training for teachers.— $225 billion to subsidize child care for families and support child care workers. Families earning 1.5 times their state median income would pay a maximum of 7% of their income for all children under age 5.— $225 billion to create a national family and medical leave program. The program would provide workers up to $4,000 a month, with a minimum of two-thirds of average weekly wages replaced, rising to 80% for the lowest-wage workers.— $45 billion to improve school meals and offer food benefits to children during the summer.— Peg the length and amount of unemployment benefits to underlying economic conditions, creating an automated response to a downturn.— $200 billion to make temporary reductions in health insurance premiums for the Affordable Care Act plans permanent.— Extend through 2025 an enhanced child tax credit that could be paid out monthly. Eligible families would receive $3,600 annually per child for children under age 6. The payment would be $3,000 per child for children ages 6 to 17.— Permanently increase tax credits for child care. The credits would cover as much as half of a family’s spending on care for children under age 13, up to a total of $4,000 for one child or $8,000 for two or more children.— Make the expanded Earned Income Tax Credit permanent for childless workers.— Allow the IRS to regulate paid tax preparers.FUNDING SOURCESBiden’s plan would cover these proposed expenses by:— Increasing IRS enforcement funding to audit wealthier taxpayers and mandate that financial institutions report earnings from investments and business activity in ways similar to wages. This could raise $700 billion over 10 years.— Raising the top tax rate on the wealthiest Americans from 37% to 39.6%. The rate had been 39.6% before&nbsp;<a href="https://apnews.com/2d9e099660064f2b8a8fc2237b4e7e4e">the 2017 tax cuts</a>.— Taxpayers earning $1 million or more a year, the top 0.3%, would no longer pay a 20% rate on income from capital gains such as the sale of a stock or other asset. They would pay 39.6% instead.

How Biden pays for his $1.8T families and education plan

OMAHA, Neb. (AP) — The murder trial for a Winnebago man accused of killing his fiancé last year on the Winnebago Indian Reservation in northeastern Nebraska has been postponed. 

The Sioux City Journal reports that 26-year-old Jonathan Rooney's federal trial, which had been scheduled to begin May 10 in Omaha, has been pushed to Aug. 16. 

Rooney is charged in U.S. District Court with second-degree murder and tampering with documents in the killing of 22-year-old Kozee Decorah. 

Officers responding to a call for help from Decorah on May 16 found her burning remains in a fire outside a cabin near Winnebago. Rooney was found sleeping in the cabin with the couple's 4-month-old son.

<figure>
 <img src="https://media.eaglewebservices.com/public/2019/11/1574122756866.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>OMAHA, Neb. (AP) — The murder trial for a Winnebago man accused of killing his fiancé last year on the Winnebago Indian Reservation in northeastern Nebraska has been postponed. The Sioux City Journal reports that 26-year-old Jonathan Rooney's federal trial, which had been scheduled to begin May 10 in Omaha, has been pushed to Aug. 16. Rooney is charged in U.S. District Court with second-degree murder and tampering with documents in the killing of 22-year-old Kozee Decorah. Officers responding to a call for help from Decorah on May 16 found her burning remains in a fire outside a cabin near Winnebago. Rooney was found sleeping in the cabin with the couple's 4-month-old son.

Trial postponed for Winnebago man accused of killing fiancé

BEATRICE, Neb. (AP) — Officials in southeastern Nebraska say a man died after a minivan he was working under fell onto him. 

Station KWBE reports that the accident happened Wednesday evening in Beatrice. 

Firefighters and first responders were called to an apartment complex where the man had been working to fix a flat tire, with the van lifted on a jack. Beatrice Police Sgt. 

Daniel Moss says the jack malfunctioned, causing the van to fall onto the victim. 

Authorities say he died at the scene. Police have not yet released his name.

BEATRICE, Neb. (AP) — Officials in southeastern Nebraska say a man died after a minivan he was working under fell onto him. Station KWBE reports that the accident happened Wednesday evening in Beatrice. Firefighters and first responders were called to an apartment complex where the man had been working to fix a flat tire, with the van lifted on a jack. Beatrice Police Sgt. Daniel Moss says the jack malfunctioned, causing the van to fall onto the victim. Authorities say he died at the scene. Police have not yet released his name.

Officials say Nebraska man killed when car falls off jack

SIOUX FALLS, S.D. (AP) — The South Dakota Supreme Court has heard final arguments in a legal battle sparked by an attempt by Gov. Kristi Noem’s administration to strike down a voter-passed constitutional amendment legalizing marijuana. 

The high court will decide whether recreational pot use, medical marijuana and hemp cultivation are enshrined in the state’s constitution.

But Highway Patrol Superintendent Col. Rick Miller mounted a legal challenge to its constitutionality on Noem's behalf, and Pennington County Sheriff Kevin Thom also sued to block legalization. 

On Wednesday, lawyers argued before five Supreme Court justices in Pierre.

SIOUX FALLS, S.D. (AP) — The South Dakota Supreme Court has heard final arguments in a legal battle sparked by an attempt by Gov. Kristi Noem’s administration to strike down a voter-passed constitutional amendment legalizing marijuana. The high court will decide whether recreational pot use, medical marijuana and hemp cultivation are enshrined in the state’s constitution. Voters passed the measure in November. But Highway Patrol Superintendent Col. Rick Miller mounted a legal challenge to its constitutionality on Noem's behalf, and Pennington County Sheriff Kevin Thom also sued to block legalization. On Wednesday, lawyers argued before five Supreme Court justices in Pierre.

SD Supreme Court weighs marijuana legalization battle

OVERLAND PARK —Law enforcement authorities investigating a fight between students and parents at a Kansas middle school where one parent was run over and critically injured issued an attempt to locate for 40-year-old&nbsp; Tyla Jack.

The incident happened Tuesday afternoon and started with a fight between two girls at Carl Bruce Middle School,&nbsp;2100 N 18th St, Kansas City, Kansas.

 School officials broke up the fight and called the girls’ parents, who showed up on the scene and made matters worse, police said.

As the mother of one of the girls walked away to leave, a family member of the other girl ran over the woman with her car and dragged her, police said. No students were hurt in the altercation.

The woman who was hit was taken to an area hospital with serious injuries. Police said the driver who hit her later identified as Tyla Jack fled the scene.

KANSAS CITY, Kan. (AP) — A fight involving students and parents at a Kansas middle school became a police matter when one parent was run over and critically injured in the school’s parking lot, police in Kansas City, Kansas, said.

The incident happened Tuesday afternoon and started with a fight between two girls at Carl Bruce Middle School, station WDAF&nbsp;<a href="https://fox4kc.com/news/fight-ends-when-adult-hits-another-adult-with-car-outside-kansas-city-kansas-middle-school/" target="_blank">reported</a>. School officials broke up the fight and called the girls’ parents, who showed up on the scene and made matters worse, police said.

The woman who was hit was taken to an area hospital with serious injuries. Police said the driver who hit her fled the scene and had not been arrested by early Wednesday morning.

Police said they are investigating and reviewing video of the crash.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619698781089.png" alt="Tyla Jack photo KCPD" />
 <figcaption>Tyla Jack photo KCPD</figcaption>
 </figure>OVERLAND PARK —Law enforcement authorities investigating a fight between students and parents at a Kansas middle school where one parent was run over and critically injured issued an attempt to locate for 40-year-old&nbsp; Tyla Jack.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619698830636.png" alt="Police believe Jack was driving this vehicle when it struck and seriously injured the mother of another student. If you have info call 816-474-TIPS." />
 <figcaption>Police believe Jack was driving this vehicle when it struck and seriously injured the mother of another student. If you have info call 816-474-TIPS.</figcaption>
 </figure>The incident happened Tuesday afternoon and started with a fight between two girls at Carl Bruce Middle School,&nbsp;2100 N 18th St, Kansas City, Kansas. School officials broke up the fight and called the girls’ parents, who showed up on the scene and made matters worse, police said.As the mother of one of the girls walked away to leave, a family member of the other girl ran over the woman with her car and dragged her, police said. No students were hurt in the altercation.The woman who was hit was taken to an area hospital with serious injuries. Police said the driver who hit her later identified as Tyla Jack fled the scene.-------KANSAS CITY, Kan. (AP) — A fight involving students and parents at a Kansas middle school became a police matter when one parent was run over and critically injured in the school’s parking lot, police in Kansas City, Kansas, said.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619622867048.png" alt="Police on the scene in the school parking lot on Tuesday -photo courtesy KMBC&nbsp; TV" />
 <figcaption>Police on the scene in the school parking lot on Tuesday -photo courtesy KMBC&nbsp; TV</figcaption>
 </figure>The incident happened Tuesday afternoon and started with a fight between two girls at Carl Bruce Middle School, station WDAF&nbsp;<a href="https://fox4kc.com/news/fight-ends-when-adult-hits-another-adult-with-car-outside-kansas-city-kansas-middle-school/" target="_blank">reported</a>. School officials broke up the fight and called the girls’ parents, who showed up on the scene and made matters worse, police said.As the mother of one of the girls walked away to leave, a family member of the other girl ran over the woman with her car and dragged her, police said. No students were hurt in the altercation.The woman who was hit was taken to an area hospital with serious injuries. Police said the driver who hit her fled the scene and had not been arrested by early Wednesday morning.Police said they are investigating and reviewing video of the crash.

Update: Police say parent hit by car in Kan. school parking lot during fight

WASHINGTON
 — Anyone can request an automatic tax-filing extension, but some people
 get extra time without asking, according to the Internal Revenue 
Service.

Due to the ongoing pandemic, this year the IRS <a href="https://www.irs.gov/newsroom/tax-day-for-individuals-extended-to-may-17-treasury-irs-extend-filing-and-payment-deadline">postponed</a>
 the usual April 15 deadline for filing individual income tax returns 
until May 17, 2021. Even so, as is the case every year, many Americans 
will still need more time to meet their tax-filing obligation.

The IRS estimates that more than 16 million taxpayers will get an 
automatic extension this filing season, either by filing a form or 
making an electronic tax payment. But some taxpayers, including disaster
 victims, those serving in a combat zone and Americans living abroad get
 more time, even if they don't ask for it. Here are details on each of 
these special tax-relief provisions.

Victims of the February winter storms in Texas, Oklahoma and 
Louisiana have until June 15, 2021, to file their 2020 returns and pay 
any tax due.

The IRS automatically provides filing and penalty relief to any 
taxpayer with an IRS address of record located in a federally declared 
disaster area when at least one area qualifies for FEMA's Individual 
Assistance program. Ordinarily, this means that taxpayers need not 
contact the IRS to get disaster tax relief.

This relief also includes more time for making 2020 contributions to 
IRAs and other plans and making 2021 estimated tax payments. In some 
cases, relief is also available to people living outside the disaster 
area if, for example, they have a business located in the disaster area,
 have tax records located in the disaster area or are assisting in 
disaster relief. For details on all available relief, visit the <a href="https://www.irs.gov/newsroom/around-the-nation">Around the Nation</a> page on IRS.gov.

Military service members and eligible support personnel serving in a 
combat zone have at least 180 days after they leave the combat zone to 
file their tax returns and pay any tax due. This includes those serving 
in Iraq, Afghanistan and other combat zones. A complete list of 
designated combat zone localities can be found in <a href="https://www.irs.gov/forms-pubs/about-publication-3">Publication 3, Armed Forces' Tax Guide</a>, available on IRS.gov.

Combat zone extensions also give affected taxpayers more time for a 
variety of other tax-related actions, including contributing to an IRA. 
Various circumstances affect the exact length of the extension available
 to taxpayers. Details, including examples illustrating how these 
extensions are calculated, are in the Extensions of Deadlines section in
 Publication 3.

U.S. citizens and resident aliens who live and work outside the U.S. 
and Puerto Rico have until June 15, 2021 to file their 2020 tax returns 
and pay any tax due.

The special June 15 deadline also applies to members of the military 
on duty outside the U.S. and Puerto Rico who do not qualify for the 
longer combat zone extension. Affected taxpayers should attach a 
statement to their return explaining which of these situations apply.

Though taxpayers abroad get more time to pay, interest -- <a href="https://www.irs.gov/newsroom/interest-rates-remain-the-same-for-the-second-quarter-of-2021">currently</a>
 at the rate of 3% per year, compounded daily -- applies to any payment 
received after this year's May 17 deadline. For more information about 
the special tax rules for U.S. taxpayers abroad, see <a href="https://www.irs.gov/forms-pubs/about-publication-547">Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad</a>, on IRS.gov.

Taxpayers who don't qualify for any of these three special situations
 can still get more time to file by submitting a request for an 
automatic extension. This will extend their filing deadline until 
October&nbsp;15, 2021. But because this is only a tax-filing extension, their
 2020 tax payments are still due by May 17.

An easy way to get the extra time is through <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File</a>
 on IRS.gov. In a matter of minutes, anyone, regardless of income, can 
use this free service to electronically request an extension on <a href="https://www.irs.gov/forms-pubs/about-form-4868">Form 4868</a>. To get the extension, taxpayers must estimate their tax liability on this form.

Another option is to pay electronically and get a tax-filing 
extension. The IRS will automatically process an extension when a 
taxpayer selects Form 4868 and makes a full or partial federal tax 
payment by the May 17 due date using <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>, the <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a>
 or a debit or credit card. Under this option, there is no need to file a
 separate Form 4868. Please note, you must register for EFTPS before 
using. Electronic payment options are available at <a href="https://www.irs.gov/payments">IRS.gov/payments</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON
 — Anyone can request an automatic tax-filing extension, but some people
 get extra time without asking, according to the Internal Revenue 
Service.Due to the ongoing pandemic, this year the IRS <a href="https://www.irs.gov/newsroom/tax-day-for-individuals-extended-to-may-17-treasury-irs-extend-filing-and-payment-deadline">postponed</a>
 the usual April 15 deadline for filing individual income tax returns 
until May 17, 2021. Even so, as is the case every year, many Americans 
will still need more time to meet their tax-filing obligation.The IRS estimates that more than 16 million taxpayers will get an 
automatic extension this filing season, either by filing a form or 
making an electronic tax payment. But some taxpayers, including disaster
 victims, those serving in a combat zone and Americans living abroad get
 more time, even if they don't ask for it. Here are details on each of 
these special tax-relief provisions.<h2>Disaster victims</h2>Victims of the February winter storms in Texas, Oklahoma and 
Louisiana have until June 15, 2021, to file their 2020 returns and pay 
any tax due.The IRS automatically provides filing and penalty relief to any 
taxpayer with an IRS address of record located in a federally declared 
disaster area when at least one area qualifies for FEMA's Individual 
Assistance program. Ordinarily, this means that taxpayers need not 
contact the IRS to get disaster tax relief.This relief also includes more time for making 2020 contributions to 
IRAs and other plans and making 2021 estimated tax payments. In some 
cases, relief is also available to people living outside the disaster 
area if, for example, they have a business located in the disaster area,
 have tax records located in the disaster area or are assisting in 
disaster relief. For details on all available relief, visit the <a href="https://www.irs.gov/newsroom/around-the-nation">Around the Nation</a> page on IRS.gov.<h2>Combat zone taxpayers</h2>Military service members and eligible support personnel serving in a 
combat zone have at least 180 days after they leave the combat zone to 
file their tax returns and pay any tax due. This includes those serving 
in Iraq, Afghanistan and other combat zones. A complete list of 
designated combat zone localities can be found in <a href="https://www.irs.gov/forms-pubs/about-publication-3">Publication 3, Armed Forces' Tax Guide</a>, available on IRS.gov.Combat zone extensions also give affected taxpayers more time for a 
variety of other tax-related actions, including contributing to an IRA. 
Various circumstances affect the exact length of the extension available
 to taxpayers. Details, including examples illustrating how these 
extensions are calculated, are in the Extensions of Deadlines section in
 Publication 3.<h2>Taxpayers outside the United States</h2>U.S. citizens and resident aliens who live and work outside the U.S. 
and Puerto Rico have until June 15, 2021 to file their 2020 tax returns 
and pay any tax due.The special June 15 deadline also applies to members of the military 
on duty outside the U.S. and Puerto Rico who do not qualify for the 
longer combat zone extension. Affected taxpayers should attach a 
statement to their return explaining which of these situations apply.Though taxpayers abroad get more time to pay, interest -- <a href="https://www.irs.gov/newsroom/interest-rates-remain-the-same-for-the-second-quarter-of-2021">currently</a>
 at the rate of 3% per year, compounded daily -- applies to any payment 
received after this year's May 17 deadline. For more information about 
the special tax rules for U.S. taxpayers abroad, see <a href="https://www.irs.gov/forms-pubs/about-publication-547">Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad</a>, on IRS.gov.<h2>Everyone else</h2>Taxpayers who don't qualify for any of these three special situations
 can still get more time to file by submitting a request for an 
automatic extension. This will extend their filing deadline until 
October&nbsp;15, 2021. But because this is only a tax-filing extension, their
 2020 tax payments are still due by May 17.An easy way to get the extra time is through <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File</a>
 on IRS.gov. In a matter of minutes, anyone, regardless of income, can 
use this free service to electronically request an extension on <a href="https://www.irs.gov/forms-pubs/about-form-4868">Form 4868</a>. To get the extension, taxpayers must estimate their tax liability on this form.Another option is to pay electronically and get a tax-filing 
extension. The IRS will automatically process an extension when a 
taxpayer selects Form 4868 and makes a full or partial federal tax 
payment by the May 17 due date using <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>, the <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a>
 or a debit or credit card. Under this option, there is no need to file a
 separate Form 4868. Please note, you must register for EFTPS before 
using. Electronic payment options are available at <a href="https://www.irs.gov/payments">IRS.gov/payments</a>.

IRS: Despite May 17 tax deadline, return extensions still available

WASHINGTON (AP) — President Joe Biden declared that “America is rising anew” as he called for an expansion of federal programs to drive the economy past the pandemic and broadly extend the social safety net on a scale not seen in decades.

<a href="https://www.c-span.org/video/?511121-1/president-biden-addresses-joint-session-congress">Click here to watch</a>&nbsp;a replay of he President's address&nbsp;

Biden’s nationally televised address to Congress, his first, raised the stakes for his ability to sell his plans to voters of both parties, even if Republican lawmakers prove resistant. The president is following Wednesday night’s speech by pushing his plans in person, beginning in Georgia on Thursday and then on to Pennsylvania and Virginia in the days ahead.

In the address, Biden pointed optimistically to the nation’s emergence from the coronavirus scourge as a moment for America to prove that its democracy can still work and maintain primacy in the world.

Speaking in highly personal terms while demanding massive structural changes, the president marked his first 100 days in office by proposing a $1.8 trillion investment in children, families and education to help rebuild an economy devastated by the virus and compete with rising global competitors.

His speech represented both an audacious vision and a considerable gamble. He is governing with the most slender of majorities in Congress, and even some in his own party have blanched at the price tag of his proposals.

At the same time, the speech highlighted Biden’s fundamental belief in the power of government as a force for good, even at a time when it is so often the object of scorn.

“I can report to the nation: America is on the move again,” he said. “Turning peril into possibility. Crisis into opportunity. Setback into strength.”

While the ceremonial setting of the Capitol was the same as usual, the visual images were unlike any previous presidential address. Members of Congress wore masks and were seated apart because of pandemic restrictions. Outside the grounds were still surrounded by fencing after insurrectionists in January protesting Biden’s election stormed to the doors of the House chamber where he gave his address.

“America is ready for takeoff. We are working again. Dreaming again. Discovering again. Leading the world again. We have shown each other and the world: There is no quit in America,” Biden said.

This year’s scene at the front of the House chamber also had a historic look: For the first time, a female vice president, Kamala Harris, was seated behind the chief executive. And she was next to another woman, House Speaker Nancy Pelosi.

The first ovation came as Biden greeted “Madam Vice President.” He added, “No president has ever said those words from this podium, and it’s about time.”

The chamber was so sparsely populated that individual claps could be heard echoing off the walls.

Yet Biden said, “I have never been more confident or more optimistic about America. We have stared into an abyss of insurrection and autocracy — of pandemic and pain — and ‘We the People’ did not flinch.”

At times, the president plainly made his case for democracy itself.

Biden demanded that the government take care of its own as a powerful symbol to the world of an America willing to forcefully follow its ideals and people. He confronted an issue rarely faced by an American president, namely that in order to compete with autocracies like China, the nation needs “to prove that democracy still works” after his predecessor’s baseless claims of election fraud and the ensuing attack on the U.S. Capitol.

“Can our democracy overcome the lies, anger, hate and fears that have pulled us apart?” he asked. “America’s adversaries – the autocrats of the world – are betting it can’t. They believe we are too full of anger and division and rage. They look at the images of the mob that assaulted this Capitol as proof that the sun is setting on American democracy. They are wrong. And we have to prove them wrong.”

Biden repeatedly hammered home that his plans would put Americans back to work, restoring the millions of jobs lost to the virus. He laid out an extensive proposal for universal preschool, two years of free community college, $225 billion for child care and monthly payments of at least $250 to parents. His ideas target frailties that were uncovered by&nbsp;<a href="https://apnews.com/hub/coronavirus-pandemic">the pandemic</a>, and he argues that economic growth will best come from taxing the rich to help the middle class and the poor.

Biden’s speech also provided an update on combating the COVID-19 crisis he was elected to tame, showcasing hundreds of millions of vaccinations and&nbsp;<a href="https://apnews.com/article/white-house-virus-relief-checks-3eed6a4659f1fb7d36b4ced0eba58f86">relief checks</a>&nbsp;delivered to help offset the devastation wrought by a virus that has&nbsp;<a href="https://coronavirus.jhu.edu/map.html" target="_blank">killed more than 573,000 people in the United States</a>. He also championed his&nbsp;<a href="https://apnews.com/article/joe-biden-technology-coronavirus-pandemic-pittsburgh-jen-psaki-8865ffc8f5ad3142155a5bd3c3a3e6d3">$2.3 trillion infrastructure plan</a>, a staggering figure to be financed by higher taxes on corporations.

His appeals were often emotive and personal, talking about Americans needing food and rental assistance. He also spoke to members of Congress as a peer as much as a president, singling out Sen. Mitch McConnell, the Republicans’ leader, to praise him and speaking as one at a professional homecoming.

The GOP members in the chamber largely stayed silent, even refusing to clap for seemingly universal goals like reducing childhood poverty. Sen. Tim Scott of South Carolina said, in the Republicans’ designated response, that Biden was more rhetoric than action.

“Our president seems like a good man,” Scott said. “But our nation is starving for more than empty platitudes.”

The president spoke against a backdrop of the weakening but still lethal pandemic, staggering unemployment and a roiling debate about police violence against Blacks. He also used his address to touch on the broader national reckoning over race in America, urging legislation be passed by the anniversary of George Floyd’s death next month, and to call on Congress to act on the thorny issues of prescription drug pricing, gun control and modernizing the nation’s immigration system.

In his first three months in office, Biden has signed a $1.9 trillion COVID-19 relief bill — passed without a single GOP vote — and has shepherded direct payments of $1,400 per person to more than 160 million households. Hundreds of billions of dollars in aid will soon arrive for state and local governments, enough money that overall U.S. growth this year could eclipse 6% — a level not seen since 1984. Administration officials are betting that it will be enough to bring back all 8.4 million jobs lost to the pandemic by next year.

A significant amount proposed just Wednesday would ensure that eligible families receive at least $250 monthly per child through 2025, extending the enhanced tax credit that was part of Biden’s COVID-19 aid. There would be more than $400 billion for subsidized child care and free preschool for all 3- and 4-year-olds.

Another combined $425 billion would go to permanently reduce health insurance premiums for people who receive coverage through the Affordable Care Act, as well a national paid family and medical leave program. Further spending would be directed toward Pell Grants, historically Black and tribal institutions and to allow people to attend community college tuition-free for two years.

Funding all of this would be a series of tax increases on the wealthy that would raise about $1.5 trillion over a decade. Republican lawmakers in Congress so far have balked at the price tags of Biden’s plans, complicating the chances of passage in a deeply divided Washington.

WASHINGTON (AP) — President Joe Biden declared Wednesday night in his first address to a joint session of Congress that “America is rising anew” on the verge of overcoming the historic pandemic. Looking to the future, he urged a $1.8 trillion investment in children, families and education that would fundamentally transform roles the government plays in American life.

Biden marked his first 100 days in office as the nation emerges from a menacing mix of crises, making his case before a pared-down gathering of mask-wearing legislators because of pandemic restrictions. The speech took place in a setting unlike any other presidential address in the familiar venue, the U.S. Capitol still surrounded by fencing after&nbsp;<a href="https://apnews.com/article/congress-confirm-joe-biden-78104aea082995bbd7412a6e6cd13818">insurrectionists in January protesting his election</a>&nbsp;stormed to the doors of the House chamber where he gave his address.

The nationally televised ritual of a president standing before Congress for the first time was one of the most watched moments of Biden’s presidency, raising the stakes for his ability to sell his plans to voters of both parties, even if Republican lawmakers prove resistant.

“America is ready for takeoff. We are working again. Dreaming again. Discovering again. Leading the world again. We have shown each other and the world: There is no quit in America,” Biden said. “100 days ago, America’s house was on fire. We had to act.”

This year’s scene at the front of the House chamber had a historic look: For the first time, a female vice president, Kamala Harris, was seated behind the chief executive. And she was next to another woman, House Speaker Nancy Pelosi, both clad in pastel.

The first ovation came as Biden greeted, “Madam Vice President.” He added “No president has ever said those words from this podium, and it’s about time.”

The entire House setting was unlike that for any of Biden’s predecessors, with members of Congress spread out, a sole Supreme Court justice in attendance and many Republicans citing “scheduling conflicts” to stay away. There was no need for a “designated survivor,” with so many Cabinet members not there, and the chamber was so sparsely populated that individual claps could be heard echoing off the walls.

Biden repeatedly hammered home how his plans would put Americans back to work, restoring the millions of jobs lost to the virus. He laid out a sweeping proposal for universal preschool, two years of free community college, $225 billion for child care and monthly payments of at least $250 to parents. His ideas target frailties that were uncovered by&nbsp;<a href="https://apnews.com/hub/coronavirus-pandemic">the pandemic</a>, and he argues that that economic growth will best come from taxing the rich to help the middle class and the poor.

“I can report to the nation: America is on the move again,” Biden said. “Turning peril into possibility. Crisis into opportunity. Setback into strength.”

For Biden, whose moment has been nearly a half century in the making, his speech also provided an update on combating the COVID-19 crisis he was elected to tame, showcasing hundreds of millions of vaccinations and&nbsp;<a href="https://apnews.com/article/white-house-virus-relief-checks-3eed6a4659f1fb7d36b4ced0eba58f86">relief checks</a>&nbsp;delivered to help offset the devastation wrought by a virus that has&nbsp;<a href="https://coronavirus.jhu.edu/map.html" target="_blank">killed more than 573,000 people in the United States</a>. He also championed his&nbsp;<a href="https://apnews.com/article/joe-biden-technology-coronavirus-pandemic-pittsburgh-jen-psaki-8865ffc8f5ad3142155a5bd3c3a3e6d3">$2.3 trillion infrastructure plan</a>, a staggering figure to be financed by higher taxes on corporations.

Seizing an opportunity born of calamity, Biden has embraced major action over incremental change. But he will be forced to thread a needle between Republicans who cry government overreach and some Democrats who fear he won’t go big enough.

The Democratic president’s strategy is to&nbsp;<a href="https://apnews.com/article/joe-biden-donald-trump-coronavirus-pandemic-impeachments-barack-obama-4c79ff8d59f8ce19f9dae6b550223bf0">sidestep polarization</a>&nbsp;and appeal directly to voters. His prime-time speech underscored a trio of&nbsp;<a href="https://apnews.com/article/joe-biden-donald-trump-climate-iran-nuclear-immigration-de7b288aa2b4315b5b7fe38559a6e666">central campaign promises</a>: to manage the deadly pandemic, to turn down the tension in Washington in the aftermath of the insurrection and to restore faith in government as an effective force for good.

Biden also was addressing an issue rarely confronted by an American president, namely that in order to compete with autocracies like China, the nation needs “to prove that democracy still works” after his predecessor’s baseless claims of election fraud and the ensuing attack on the U.S. Capitol.

“In our first 100 days together, we have acted to restore the people’s faith in our democracy to deliver,” he said in the excerpts, pointing to actions against the pandemic and resulting economic slide.

Unimpressed, Sen. Tim Scott of South Carolina was to say in the Republicans’ designated response that Biden was claiming too much credit.

“This administration inherited a tide that had already turned,” Scott said in excerpts released in advance. “The coronavirus is on the run.”

No American politician has more familiarity with the presidential address to Congress than Biden. He spent three decades in the audience as a senator and eight years as vice president seated behind President Barack Obama during the annual address.

Senate Republican leader Mitch McConnell said Tuesday, “President Biden ran as a moderate, but I’m hard pressed to think of anything at all that he’s done so far that would indicate some degree of moderation.”

Yet the desire for swift action is born from political necessity. Biden understands that the time for passing his agenda could be perilously short given that presidents’ parties historically lose congressional seats in the midterm elections, less than two years away. The Democrats’ margins are already razor-thin.

He spoke against a backdrop of the weakening but still lethal pandemic, staggering unemployment and a roiling debate about police violence against Blacks. Biden was also using his address to touch on the broader national reckoning over race in America, and to call on Congress to act on prescription drug pricing, gun control and modernizing the nation’s immigration system.

New in his Wednesday speech was a “families” plan that could cement Biden’s legacy with $1.8 trillion worth of spending over 10 years.

A significant amount would ensure that eligible families receive at least $250 monthly per child through 2025, extending the enhanced tax credit that was part of Biden’s COVID-19 aid. There would be more than $400 billion for subsidized child care and free preschool for all 3- and 4-year-olds.

Another combined $425 billion would go to permanently reduce health insurance premiums for people who receive coverage through the Affordable Care Act, as well a national paid family and medical leave program. Further spending would be directed toward Pell Grants, historically Black and tribal institutions and allow people to could attend community college tuition-free for two years.

WASHINGTON (AP) — President Joe Biden will use his first joint address to Congress to declare the nation is “turning peril into possibility, crisis into opportunity."

<a href="https://www.c-span.org/video/?511121-1/president-biden-addresses-joint-session-congress">Click here to watch</a>&nbsp;the President's address 7:30p.m. CDT

He's urging a $1.8 trillion investment in children, families and education that would fundamentally transform roles the government plays in American life.  Biden is marking his first 100 days in office as the nation emerges from a confluence of crises, making his case Wednesday night before a pared-down gathering of mask-wearing legislators because of coronavirus restrictions. 

In excerpts released in advance, he says, “I can report to the nation: America is on the move again. ... Turning peril into possibility. Crisis into opportunity. Setback into strength.”

WASHINGTON (AP) — President Joe Biden will use his first joint address to Congress to pitch a $1.8 trillion investment in children, families and education that would transform the role government plays in American life. 

Biden delivers the Wednesday night speech on the eve of his 100th day in office. He will make his case before a pared-down gathering of mask-wearing legislators due to coronavirus restrictions. 

The Democrat will speak in a Capitol still surrounded by fencing after the Jan. 6 storming of the building by insurrectionists protesting his election. 

Biden will lay out a sweeping proposal for universal preschool, two years of free community college, $225 billion for child care and monthly payments of at least $250 to parents.