USCIS Updates Guidance on EB-2 National Interest Waiver Petitions (USCIS actualiza la guía sobre las peticiones de exención por interés nacional EB-2) Recibidos

 

El Servicio de Ciudadanía e Inmigración de Estados Unidos está actualizando su guía de políticas para aclarar cómo evaluamos la elegibilidad para la clasificación de segunda preferencia basada en empleo (EB-2) para peticiones de inmigrantes presentadas con una solicitud de exención de interés nacional (NIW). En general, un empleador presenta una petición EB-2 utilizando el Formulario I-140, Petición de Inmigrante para Trabajadores Extranjeros , después de obtener una certificación laboral del Departamento de Trabajo. Sin embargo, el USCIS puede eximir el requisito de una oferta de trabajo y, por lo tanto, la certificación laboral si es en interés de los Estados Unidos. Además, las personas que buscan una NIW pueden presentar una petición en su propio nombre. Un solicitante que busca una NIW primero debe demostrar que califica para la clasificación EB-2 subyacente como miembro de una profesión con un título avanzado o como un individuo de habilidad excepcional en las ciencias, las artes o los negocios. La nueva guía explica cómo, en el caso de los profesionales con títulos avanzados que buscan una NIW, consideramos si la ocupación en la que el solicitante propone avanzar en un proyecto es una profesión y, si corresponde, si los 5 años de experiencia posterior a la licenciatura son en la especialidad. La guía también aborda cómo, en el caso de las personas con habilidades excepcionales que buscan una NIW, esa habilidad excepcional debe estar relacionada con el proyecto propuesto como parte de la solicitud de NIW. Determinamos la relación de la habilidad excepcional con el proyecto propuesto caso por caso, considerando cualquier conjunto de habilidades, conocimientos o experiencia compartidos. Además, esta nueva guía proporciona información sobre cómo evaluamos si un proyecto propuesto tiene importancia nacional y explica cómo evaluamos la evidencia, como cartas de apoyo y planes de negocios, al determinar si una persona está bien posicionada para impulsar un proyecto. Esta nueva guía se basa en una actualización anterior del Manual de políticas que analizó las consideraciones únicas para las personas con títulos avanzados en los campos de ciencia, tecnología, ingeniería y matemáticas (STEM) y los emprendedores. Esta guía, contenida en el Volumen 6, Parte F, Capítulo 5 del Manual de Políticas , entra en vigencia de inmediato y se aplica a las solicitudes pendientes o presentadas en o después de la fecha de publicación. La guía contenida en el Manual de Políticas es de control y reemplaza cualquier guía anterior relacionada. Para obtener más información y consejos para la presentación, consulte Inmigración basada en el empleo: Segunda preferencia EB-2 . Visite la página de comentarios del Manual de políticas para proporcionar comentarios sobre esta actualización.

IRS announces Jan. 27 start to 2025 tax filing season; agency continues historic improvements to expand, enhance tools and filing options to help taxpayers

 IRS announces Jan. 27 start to 2025 tax filing season; agency continues historic improvements to expand, enhance tools and filing options to help taxpayers 

Free File program now open; Direct File available starting Jan. 27 for taxpayers in 25 states

WASHINGTON — The Internal Revenue Service today announced that the nation’s 2025 tax season  will start on Monday, Jan. 27, 2025, and will feature expanded and enhanced tools to help taxpayers as a result of the agency’s historic modernization efforts. 

The IRS expects more than 140 million individual tax returns for tax year 2024 to be filed ahead of the Tuesday, April 15 federal deadline. More than half of all tax returns are expected to be filed this year with the help of a tax professional, and the IRS urges people to use a trusted tax pro to avoid potential scams and schemes. 

The 2025 tax filing season will reflect continued IRS progress to modernize and add new tools and features to help taxpayers. Since last tax season, the improvements include more access to tax account information from text and voice virtual assistants, expanded features on the IRS Individual Online Account, more access to dozens of tax forms through cell phones and tablets and expanded alerts for scams and schemes that threaten taxpayers. 

The IRS has also expanded features and availability of last year’s Direct File program. This year, Direct File will be available starting Jan. 27 to taxpayers in 25 states. In addition, the IRS Free File program opens today. Available only on IRS.gov, IRS Free File Guided Tax Software provides millions of taxpayers nationwide access to free software tools offered by trusted IRS Free File partners. 

The IRS is also working to continue the success of the 2023 and 2024 tax filing seasons made possible with additional resources. The past two filing seasons saw levels of service at roughly 85% and wait times averaging less than 5 minutes on the main phone lines, as well as significant increases in the number of taxpayers served at Taxpayer Assistance Centers across the country. Based on the IRS’ current plan and funding levels, the agency will work to provide similar levels of performance on these key service metrics in the upcoming filing season. 

“This has been a historic period of improvement for the IRS, and people will see additional tools and features to help them with filing their taxes this tax season,” said IRS Commissioner Danny Werfel. “These taxpayer-focused improvements we’ve done so far are important, but they are just the beginning of what the IRS needs to do. More can be done with continued investment in the nation’s tax system.”  

The Get Ready page on IRS.gov highlights steps taxpayers can take now to streamline the filing process and the many resources available to interact with the IRS before, during and after filing their federal tax return. 

Direct File opens Jan. 27 for taxpayers in 25 states 

On the first day of the filing season, Direct File will open to eligible taxpayers in 25 states to file their taxes directly with the IRS for free: 12 states that were part of the pilot last year, plus 13 new states where Direct File will be available in 2025. During last year’s pilot, Direct File was available in Arizona, California, Florida, Massachusetts, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington State and Wyoming. For the 2025 tax filing season, Direct File will also be available in Alaska, Connecticut, Idaho, Illinois, Kansas, Maine, Maryland, New Jersey, New Mexico, North Carolina, Oregon, Pennsylvania and Wisconsin. 

Direct File will include new features this year to make filing taxes quicker and easier. Similar to commercial tax software, a data import tool will allow taxpayers to opt-in to automatically import data from their IRS account, including personal information, the taxpayer’s IP PIN and some information from the taxpayer’s W-2. 

This year, Direct File users can try a new chat bot to help guide them through the eligibility checker. Live chat will again be available in English and Spanish, and users can opt into additional authentication and verification, which will allow customer service representatives to provide more information. 

Also, this year, Direct File will cover more tax situations. During the pilot, Direct File supported taxpayers claiming the Earned Income Tax Credit, Child Tax Credit and Credit for Other Dependents. This year, Direct File will also cover taxpayers claiming the: 

• Child and Dependent Care Credit
• Premium Tax Credit
• Credit for the Elderly and Disabled
• Retirement Savings Contribution Credits 

In addition to covering taxpayers claiming the standard deduction and deductions for student loan interest and educator expenses, this year, Direct File will support taxpayers claiming deductions for Health Savings Accounts. The Treasury Department estimates that more than 30 million taxpayers will be eligible to use Direct File across the 25 states. 

Direct File is a web-based service that works on mobile phones, laptops, tablets or desktop computers. It guides taxpayers through a series of questions to prepare their federal tax return step-by-step. Last year, thousands of Direct File users got help from IRS customer service representatives through a live chat feature in English and Spanish. Once taxpayers have completed their federal tax return, the Direct File system automatically guides them to state tools to complete their state tax filings. 

Free File program opens early; available in English and Spanish 

Although the IRS will not begin accepting tax returns until Jan. 27, taxpayers have several options available now to get a head start on their taxes. 

Starting today, almost everyone can file electronically for free by using IRS Free File, available only on IRS.gov. Now in its 23^rd year, Free File offers free tax preparation software from eight companies in the public-private partnership between the IRS and Free File Inc. As part of this partnership, tax preparation and filing software partners offer their online products to eligible taxpayers for free. To access these free tools, taxpayers must start from the IRS Free File page on IRS.gov. 

This year, eight private-sector partners will provide online guided tax software products for taxpayers with an Adjusted Gross Income (AGI) of $84,000 or less in 2024. Additionally, one partner will offer a product in Spanish. 

Although the IRS official tax filing season begins later this month, IRS Free File providers will allow taxpayers to prepare and file returns now and hold them until they can be electronically filed on that date. Many other software companies offer a similar option. 

Other free options to file tax returns 

In addition to Free File and Direct File, the IRS reminds taxpayers there are important programs available to help taxpayers:

• Volunteer Income Tax Assistance/Tax Counseling for the Elderly. Taxpayers can find organizations in their community with IRS certified volunteers that provide free tax help for eligible taxpayers including working families, the elderly, the disabled and people who speak limited English.
• MilTax. A Department of Defense program, MilTax generally offers free return preparation and electronic filing software for federal income tax returns and up to three state income tax returns for all military members, and some veterans, with no income limit.

Highlights of other IRS changes to help taxpayers 

As part of ongoing IRS improvement efforts, the agency is working to build on the success of the 2023 and 2024 filing seasons. 

The IRS is once again working to provide taxpayers expanded help in-person through more hours at Taxpayer Assistance Centers nationwide. The IRS also will be focused on continuing high levels of service on its main taxpayer phone lines, with a goal of up to 85% level of service. 

The IRS also continues to urge taxpayers to visit a trusted tax professional for help with their taxes or visit IRS.gov first. As part of IRS improvement efforts since 2022, the agency continues to add and expand a variety of online tools and services to help people with their taxes. 

Included among the improvements taxpayers will see during the 2025 filing season are: 

IRS Individual Online Account: The IRS continues to add more functionality to this important tool. Individuals can create or access their IRS Online Account at Online Account for individuals. With an IRS Online Account, people can: 

• View key details from their most recent tax return, such as adjusted gross income.
• Request an Identity Protection PIN.
• Get account transcripts to include wage and income records.
• Sign tax forms like powers of attorney or tax information authorizations.
• View and edit language preferences and alternative media.
• Receive and view over 200 IRS electronic notices.
• View, make and cancel payments.
• Set up or change payment plans and check their balance. 

New scam alert available on Individual Online Account: To help protect taxpayers against emerging threats, there’s a new banner on the Online Account homepage that alerts taxpayers of potential scams and schemes, along with a link to their Digital Notices and Letters page to view correspondence sent to them from the IRS. The feature helps to educate taxpayers on common scams and fraudulent efforts to steal taxpayer information and provide taxpayers with more ability to validate the legitimacy of IRS communications. 

Redesigned Notices: The IRS successfully redesigned 284 notices in 2024, exceeding the agency’s 200 notice goal. It is important to note that 200 notices were redesigned and deployed in 2024 and that the 84 additional redesigned notices are in line to be deployed in 2025. All notices will be added to Individual Online Account so taxpayers receiving a specific letter can see them. 

Mobile-Adaptive Tax Forms: Taxpayers can now access 67 forms on cell phones and tablets. The most recent forms feature “save and draft” capabilities, which allow the taxpayer to start a form, save it and return to it later. The addition of save and draft allows for future capabilities, including the ability for multiple spouses to sign a form. 

Virtual assistants to help with refunds, others questions: Whether a taxpayer uses an online tool or calls the IRS, they will experience upgraded help features. During filing season 2025, the IRS will offer voicebot services to all taxpayers calling the IRS for refund information. The voicebot is available in English and Spanish and has helped thousands of callers without the need to wait for the next available representative. Taxpayers will have to authenticate their identity to gain access to their refund information by providing select information from their tax return. 

Last year the IRS began using online chatbots for various functions. These chatbots use either guided help through choice buttons or an open text box for a customized question. The chatbots use natural language processing and understanding to interpret the input from the taxpayer to provide an appropriate response. To launch the chatbot, the taxpayer simply clicks on the “Chat” button in the lower right corner of the webpage. Currently taxpayers can use chatbots from eight webpages. 

Taxpayers should check ‘Where’s My Refund?’ on IRS.gov 

Most refunds are issued in less than 21 calendar days. Taxpayers can use Where's My Refund? to check the status of their 2024 income tax refund within 24 hours of e-filing. Refund information is normally available after four weeks for taxpayers who filed a paper return. Information on Where's My Refund? will update overnight so there is no need to check the tool more than once a day. 

The easiest, safest and fastest way to receive a refund is to file electronically (e-file) and select direct deposit. According to Treasury’s Bureau of the Fiscal Service, paper refund checks are 16 times more likely to have an issue, like the check being lost, misdirected, stolen or uncashed. People should check FDIC and National Credit Union Administration websites if they don’t have a bank account. Veterans can use the Veterans Benefits Banking Program to find participating financial institutions.  

The IRS also notes that starting Jan. 1, 2025, people will no longer be able to buy paper Series I savings bonds with their tax refund. Instead, Series I bonds are available in electronic format in TreasuryDirect.   

Choose a trusted tax professional 

More than half of taxpayers turn to a tax professional for help filing a tax return. While most tax preparers deliver exceptional and professional service, selecting the wrong preparer can lead to financial harm. 

Taxpayers should review the tips for choosing a tax preparer and learn how to avoid unethical “ghost” return preparers. Taxpayers can also use the IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications to find trusted professionals. The IRS also reminds taxpayers that choosing someone affiliated with a recognized national tax association is always a good option. 

Tax professionals accepted into the IRS electronic filing program are authorized IRS e-file providers, qualified to prepare, transmit and process electronically filed tax returns.

IRS provides transition relief for third-party settlement organizations; Form 1099-K threshold is $5,000 for calendar year 2024

 IR-2024-299, Nov. 26, 2024

WASHINGTON — The Internal Revenue Service today issued Notice 2024-85 PDF providing transition relief for third-party settlement organizations (TPSOs), also known as payment apps and online marketplaces, regarding transactions during calendar years 2024 and 2025.

Under the guidance issued today, TPSOs will be required to report transactions when the amount of total payments for those transactions is more than $5,000 in 2024; more than $2,500 in 2025; and more than $600 in calendar year 2026 and after.

Notice 2024-85 also announces for calendar year 2024, that the IRS will not assert penalties under section 6651 or 6656 for a TPSO’s failure to withhold and pay backup withholding tax during the calendar year.

TPSOs that have performed backup withholding for a payee during calendar year 2024 must file a Form 945 and a Form 1099-K with the IRS and furnish a copy to the payee.

For calendar year 2025 and after, the IRS will assert penalties under section 6651 or 6656 for a TPSO’s failure to withhold and pay backup withholding tax.

FELICES FIESTAS Y FELIZ ANO NUEVO 2025

 

Bronx Tax Preparer Pleads Guilty To Filing Tens Of Thousands Of False Tax Returns Causing $145 Million In Fraudulent Tax Loss

 Rafael Alvarez Perpetrated and Oversaw One of the Largest Ever Tax Frauds by a Return Preparer

Edward Y. Kim, the Acting United States Attorney for the Southern District of New York, announced today the guilty plea of RAFAEL ALVAREZ, a/k/a “the Magician,” to a two-count Superseding Information charging ALVAREZ with one count of conspiracy to defraud the U.S. and steal government funds and one count of aiding and assisting in the preparation of a false and fraudulent U.S. individual income tax return.  The charges arise from ALVAREZ’s orchestration of a decade-long, $145 million tax fraud scheme to file tens of thousands of federal individual income tax returns that included false information designed to fraudulently reduce the individuals’ tax burden.  As part of today’s guilty plea, Alvarez agreed to pay the Internal Revenue Service (“IRS”) $145 million in restitution and forfeit over $11.84 million in fraudulent proceeds he received from his criminal conduct.  ALVAREZ pled guilty today before U.S. District Judge J. Paul Oetken.

Acting U.S. Attorney Edward Y. Kim said: “Rafael Alvarez became known as ‘the Magician’ by his customers for his supposed ability to make their tax burden disappear.  But, as today’s guilty plea shows, there was no magic to what Alvarez was doing – he was committing a serious federal crime by falsifying tens of thousands of tax returns and, in the process, depriving the IRS of $145 million in tax revenue.  Today’s guilty plea, in one of the largest ever tax frauds by a return preparer, should serve as an important reminder to tax professionals that this Office will vigorously investigate and prosecute tax offenses.”

As alleged in the Indictment and Superseding Information and statements made in public filings and court proceedings:

From at least in or about 2010, up to and including in or about 2020, ALVAREZ was the CEO, owner, and manager of ATAX New York, LLC, also doing business as ATAX New York-Marble Hill, ATAX Marble Hill, ATAX Marble Hill NY, and ATAX Corporation (together, “ATAX”).  ATAX was a high-volume tax preparation company located in the Bronx, New York, which prepared approximately 90,000 federal income tax returns for its customers during this period.  ALVAREZ both prepared tax returns for ATAX customers and recruited, supervised, and directed other ATAX personnel who in turn prepared tax returns for customers.  During this period, ALVAREZ oversaw a sweeping fraudulent scheme, whereby he and his employees submitted false information to the IRS in ATAX customers’ tax returns. This false information, which included, among other things, bogus itemized tax deductions, made-up capital losses, phony business expenses, and fraudulent tax credits, served to fraudulently reduce the customers’ tax liability and increase the customers’ tax refunds from the IRS.

In total, ALVAREZ oversaw ATAX’s fraudulent submission of tax returns on behalf of customers that deprived the IRS of $145 million in tax revenue.  ALVAREZ was so consistent at falsifying ATAX customer tax returns that he became known to ATAX’s customers as “the Magician.”  Additionally, ALVAREZ agreed as part of his plea agreement that he was a leader of the scheme and attempted to obstruct or impede the administration of justice with respect to the investigation of the tax fraud scheme when he and an ATAX employee made false statements to an IRS Revenue Agent.  ALVAREZ’s operation of ATAX helped the company generate approximately $12 million in fraudulent proceeds over the duration of the fraud.

*                *                *

ALVAREZ, 61, of Cortland Manor, New York, pled guilty to one count of conspiracy to defraud the U.S. and steal government funds, which carries a maximum sentence of five years in prison, and one count of aiding and assisting in the preparation of a false and fraudulent U.S. individual income tax return, which carries a maximum sentence of three years in prison.  ALVAREZ is scheduled to be sentenced by Judge Oetken on April 11, 2025.   

The maximum potential sentences in this case are prescribed by Congress and are provided here for informational purposes only, as any sentencing of the defendant will be determined by the judge.

Mr. Kim praised the outstanding investigative work of the IRS, Criminal Investigation, the Federal Bureau of Investigation, and the Treasury Inspector General for Tax Administration in this case.

This case is being handled by the Office’s Illicit Finance and Money Laundering Unit.  Assistant U.S. Attorney David R. Felton is in charge of the prosecution. 

Contact

Nicholas Biase, Shelby Wratchford
(212) 637-2600

For Immediate Release

U.S. Attorney's Office, Southern District of New York

Tips for managing stress and beating the blues

 December 16, 2024

Tamara Campbell, executive director, Office of Mental Health, and Matthew Miller, executive director, Office of Suicide Prevention.

The holiday season, often celebrated as “the most wonderful time of the year,” can also be one of the more stressful times of year. Holiday gift shopping, running errands, decorating, spending time with extended family and attending large social gatherings can be expensive, taxing and overwhelming. 

For many, this time of year can intensify mental health concerns or lead to complicated emotional challenges. In small doses, anxiety can be motivating and help you confront life stressors. However, during the holidays, the pressure to meet social expectations and manage numerous obligations can make these feelings harder to manage. 

The holidays can be particularly challenging as they may highlight difficulties in adjusting to civilian life, remind you of lost loved ones or increase exposure to crowds and social interactions—which can exacerbate PTSD symptoms. Additionally, feelings of loneliness and sadness can be more pronounced during this time of year.  

Recognizing and managing these feelings is crucial to caring for your mental health during this festive yet busy season. Symptoms of depression and anxiety can be exacerbated by disrupted schedules, changes in seasons and less daylight.

To help you stay mindful, here are some key signs to watch for:  

Common signs of anxiety  

• Feeling restless, jumpy, or on edge.
• Excessive worrying about everyday decisions. 
• Difficulty concentrating. 
• A racing heart or cold, clammy hands. 
• Trembling or twitching. 
• Having trouble catching your breath. 
• Feeling dizzy, nauseous, or lightheaded. 
• Difficulty sleeping. 

Common signs of depression 

• Feeling sad or hopeless. 
• Losing interest in or not getting pleasure from most of your daily activities. 
• Gaining or losing weight. 
• Sleeping too much or not enough almost every day. 
• Feeling tired or as if you have no energy almost every day. 
• Eating more or less than usual almost every day. 

Coping ahead and managing holiday stress  

There are simple ways to safeguard your mental health and keep stress levels in check. Prioritizing self-care and being mindful of your mental health can help you navigate the holidays more smoothly.

Here are some tips:

• Manage expectations: Learn to say “no.” You can’t be everything to everyone. Setting boundaries is normal and healthy. 
• Plan for breaks: If you need a healthy distraction, try listening to music, spending time in nature or playing a game. 
• Do something for someone else: Serving others was likely one of the reasons you joined the military. Continue to serve by volunteering for good causes in your community. 
• Look for free activities: Enjoy simple pleasures like taking your dog for a walk, playing board games with friends or joining a book club. 
• Understand perfection doesn’t exist: Social media often portrays an unrealistic picture of the holidays. Don’t compare yourself to others. 
• Set differences aside: Focus on forging healthy connections. What do you have in common with those around you? 
• Make a budget: Plan to make a budget and stick to it to manage financial demands. 
• Plan ahead: If you know a situation will be stressful, picture how you will cope with it and write down a plan.  
• Keep up healthy habits: Stay active and consider decreasing substance use. 
• Reach out for help: If you’re starting to feel overwhelmed, connect with resources and support systems. Even if you’re not enrolled in VA health care or benefits, the resource locator can help you. 
• Be flexible: Sometimes plans change. Try to remain flexible and adapt when situations don’t fit your expectations. Give yourself time to make decisions, take a breather or take some time away from others when needed. 

You’re not alone 

VA has a variety of mental health resources, information, treatment options, self-help mobile apps and more — all accessible to Veterans, Veterans’ supporters and the general public. 

VA also has a repository of resources for many of life’s challenges. Find customized support before things reach a crisis point. Don’t Wait. Reach Out. 

If you’re a Veteran in crisis or concerned about one, contact the Veterans Crisis Line to receive 24/7 confidential support. You don’t have to be enrolled in VA benefits or health care to connect. To reach responders, Dial 988 then Press 1, chat online at VeteransCrisisLine.net/Chat or text 838255.