Resources

Client Alerts, News Articles, Blog Posts, & Multimedia

Everything you need to know about BMD and the industry.

Identity Protection PIN Available to ALL Taxpayers in January

Client Alert
December 11, 2020

Beginning in January 2021, the IRS will allow all taxpayers who can properly verify his/her identity to obtain an Identity Protection PIN. An Identity Protection PIN (“IP PIN”) is a six-digit number assigned to a specific taxpayer to assist in preventing the misuse of a taxpayer’s social security number on fraudulent federal tax returns. Previously, only confirmed victims of identity theft who resolved his/her tax issues with the IRS were eligible for an IP PIN.

Eligibility

To be eligible for the IP PIN Opt-in Program, a taxpayer must pass a rigorous identity verification process. Spouses and dependents are eligible for an IP PIN if he/she can also pass the identity verification process.

How to get an IP PIN

In order to participate in the IP PIN Opt-in Program, a taxpayer may apply online, mail in Form 15227, or in certain circumstances, may make an in-person appointment.

Applying online

Taxpayers who apply online should use the “Get an IP PIN” tool on the IRS website. The taxpayer will need to create an account on IRS.gov if one has not already been created previously. When creating an account, the taxpayer should have the following readily accessible:

  • Email address
  • Social Security Number
  • Tax filing status and mailing address
  • One financial account number linked to the taxpayer’s name such as:
    • Credit card
    • Student Loan
    • Mortgage
    • Home Equity Line of Credit
    • Auto Loan
  • Mobile phone linked to the taxpayer’s name or the ability to receive an activation code by mail

Once logged in to the Get an IP Pin tool, the taxpayer’s IP PIN will be immediately displayed.

Applying by mail

Taxpayer’s whose income is $72,000 or less may complete Form 15227, Application for an Identity Protection Personal Identification Number. This Form may be mailed or faxed to the IRS and will be available in January 2021. After receipt, an IRS employee will call the taxpayer to verify his/her identity using a series of questions. If the taxpayer successfully verifies his/her identity, an IP PIN will be assigned for the following tax year. If a taxpayer chooses to file a Form 15227, caution should be used when the IRS agent calls to ensure the caller is not a scammer.

Applying in-person

For taxpayer’s who cannot verify his/her identity remotely or are ineligible to file Form 15227, an in-person appointment at a Taxpayer Assistance Center may be made. The taxpayer should take two forms of picture identification with them to the appointment. If the taxpayer successfully verifies his/her identity at the in-person appointment, the IRS will mail an IP PIN to him/her within three weeks.

Things to Know if an IP PIN is issued

Taxpayer’s should be aware of that IP PINs are only valid for one year. Each January, the taxpayer must obtain a new IP PIN. IP PINs must also be entered correctly on the federal tax return or the return may be rejected or delayed

For additional questions related to the identity theft and the IP PIN program, please contact BMD Tax Law Attorney Tracy Albanese at tlalbanese@bmdllc.com or (330) 253-9195.

Tax LawTracy L. Albanesefederal taxtaxpayer assistanceidentity protection
Client Alert

Here are the Final Candidates for Mayor of Cleveland

June 17, 2021Earlier this year, current Cleveland Mayor, Frank Jackson, announced he would not run for re-election this fall. With no need to beat an incumbent, the Cleveland mayoral race suddenly became competitive. Thirteen individuals declared their intent to run for mayor. The City of Cleveland, however, has a difficult qualification requirement to run: 3,000 valid signatures from Cleveland residents. The deadline to file a petition to run, with the 3,000 valid signatures, had to be submitted by June 16 (yesterday).Client Alert

What Happens to a Pandemic Stimulus Payment Upon Death?

June 14, 2021On January 1, 2021, the federal government issued stimulus payments (also known as Economic Impact Payments) to American citizens – on paper. However, many of the stimulus payments were not received until several months later. Sometimes the stimulus payments did not arrive until after an individual died.Client Alert

The Masks Are Back: New OSHA Regulations for Healthcare Employers

June 11, 2021Employment Law After Hours is back with a News Break Episode. Yesterday, OSHA published new rules for healthcare facilities, including hospitals, home health employers, nursing homes, ambulance companies, and assisted living facilities. These new rules are very cumbersome, requiring mask wearing for all employees, even those that are vaccinated. The only exception is for fully vaccinated employees (2 weeks post final dose) who are in a "well-defined" area where there is no reasonable expectation that any person with suspected or confirmed COVID-19 will be present.Client Alert

New OSHA Guidance for Workplaces Not Covered by the Healthcare Emergency Temporary Standard

June 11, 2021On June 10, 2021, OSHA issued an Emergency Temporary Standard (ETS) for occupational exposure to COVID-19, but it applies only to healthcare and healthcare support service workers. For a detailed summary of the ETS applicable to the healthcare industry, please visit https://youtu.be/vPyXmKwOzsk. All employers not subject to the ETS should review OSHA’s contemporaneously released, updated Guidance on Mitigating and Preventing the Spread of COVID-19 in the Workplace. The new Guidance essentially leaves intact OSHA’s earlier guidance, but only for unvaccinated and otherwise at-risk workers (“at-risk” meaning vaccinated or unvaccinated workers with immunocompromising conditions). For fully vaccinated workers, OSHA defers to CDC Guidance for Fully Vaccinated People, which advises that most fully vaccinated people can resume activities without wearing masks or physically distancing, except where required by federal, state, or local laws or individual business policies.Client Alert

Employer Liability for COVID-19 Vaccine Side Effects

June 9, 2021As employers encourage or require employees to obtain a COVID-19 vaccine, they should be aware of OSHA recording obligations and potential workers’ compensation liability. Though OSHA has yet to revise its COVID-19 guidance in response to the latest CDC recommendations, OSHA has revised its position regarding the recording of injury or illness resulting from the vaccine. Until now, OSHA required an employer to record an adverse reaction when the vaccine was required for employees and the injury or illness otherwise met the recording criteria (work-related, a new case, and meets one or more of the general recording criteria). OSHA has reversed course and announced that it will not require recording adverse reactions until at least May 2022, irrespective of whether the employer requires the vaccine as a condition of employment. In its revised COVID-19 FAQs, OSHA states:
Older posts
Newer posts