WASHINGTON - The Internal Revenue Service today encouraged taxpayers, including individuals who received economic impact payments or Child Tax Credit advance payments, to take important steps this fall to help them file their federal income tax returns in 2022 .

Planning can help people file an accurate return and avoid processing delays that can delay tax refunds.

This is the first in a series of reminders to help taxpayers prepare for the upcoming tax filing season. A special page, updated and available on IRS.gov, outlines the steps taxpayers can take now to prepare to file a 2021 tax return next year.

Gather and organize tax files

The  organized tax records make it easy to prepare a complete and accurate tax return. Helps avoid mistakes that can result in processing and refund delays. Individuals should have all of their tax information available before filing to make sure their return is complete and accurate. They must notify the IRS if their direction changed and notify the Social Security Administration of a legal name change.

Remember, most income is taxable. Record keeping for individuals includes:

• Forms W-2 of the employer (s)
• 1099 bank forms, by issuing agencies and other payers, including unemployment compensation, dividends, distributions from a pension, annuity, or retirement plan
• Form 1099-K, 1099-MISC, W-2, or other income statement for workers in the shared economy
• Form 1099-INT for interest received
• Other income documents and transaction records of virtual currency

Income documents can help people determine if they are eligible for deductions or credits. Additionally, individuals who need to reconcile their Child Tax Credit and Premium Tax Credit advance payments will need your related information from 2021. Those who received the third Economic Impact Payment and think they qualify for an additional amount will need their payment of stimulus and additional amounts to calculate and claim the 2021 Refund Recovery Credit.

Taxpayers must also keep year-end documents that include:

• Letter 6419, Total Amount of Child Tax Credit Advance Payments in 2021, for reconcile advance payments of the Child Tax Credit
• Letter 6475, Your 2021 Economic Impact Payment, to determine your eligibility for claim the Refund Recovery Credit
• Form 1095-A, Health Insurance Marketplace Statement, for reconcile Advance payments of the Premium Tax Credit for Market coverage

Online Account securely provides your tax account information on IRS.gov; helps provide important presentation information

Individuals who have access to the account online can access the Child Tax Credit Update Portal (CTC UP) to obtain information about the dates and amounts of payments received. Taxpayers need this information to reconcile their Child Tax Credit upfront payments with the Child Tax Credit they are claiming when they file their 2021 tax return.

Eligible taxpayers claiming the 2021 Refund Recovery Credit can log into their account online to view the amounts of their Economic Impact Payments and claim the required credit upon filing.

People who have not yet created a online account they must act soon. Those who have already done so should check if they can still log in without a problem.

Taxpayers with questions about creating an account or resetting their username or password can find help at How to Sign Up for Certain Electronic Self-Help Tools. People must act now if they need to create an account. If they can't verify your identity online, there is a mail-in option they can use, but that takes more time.

Taxpayers who have an online account can:

• See the amounts of your Economic Impact Payments
• Access the Child Tax Credit Update Portal (CTC UP) to obtain information about your advance payments of the Child Tax Credit
• Approve or reject authorization requests from your tax professional.
• Update your email address and opt-out or opt-out of paper notification preferences.

Taxpayers should make sure they have withheld enough taxes

People may consider adjust your retention if they owed taxes or received a large refund last year. Changing the withholding can help avoid a tax bill or allow people to keep more money each payday. Changes in life, marriage or divorce, the arrival of a child or accepting a second job, can also be reasons to change the withholding. Taxpayers can consider completing a new Form W-4 (SP), Employee Withholding Certificate, each year and when personal or financial situations change.

People also need consider estimated tax payments. People who receive substantial unearned income such as income from self-employment, investment income, the Taxable portion of Social Security benefits, and in some cases, pension and annuity income may have to make quarterly estimated tax payments. The last payment for 2021 is due on January 18, 2022.

People can log in at their online account to make an online payment or visit IRS.gov/payments.

Taxpayer Personal Identification Numbers (ITINs) only need to be renewed if they are expired and need to be included on a U.S. federal tax return.

If an ITIN was not used on a U.S. federal tax return at least once in the 2018, 2019, and 2020 tax years, the ITIN will expire on December 31, 2021.

As a reminder, ITINs with the digits 70-88 in the middle have expired. Also, ITINs with the digits 90-99 in the middle that were assigned prior to 2013 have expired. People who previously submitted a renewal application that was approved do not need to renew again.

Want a faster refund? A bank account speeds up tax refunds with direct deposit

El direct deposit allows people faster access to their refund than a paper check. Those without a bank account can learn how to open one in an FDIC-insured bank or through the national tool of location of savings and credit cooperatives.

Veterans can use the Veterans Benefit Banking Program (VBBP) to obtain financial services at participating banks.

Volunteer to help eligible taxpayers file their returns

There has never been a better time to join the Voluntary Taxpayer Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. VITA and TCE volunteers provide free tax return preparation to eligible taxpayers. With so many people facing financial changes this year, additional volunteers are needed to help them. In response, the IRS implements new ways to facilitate volunteer work.