The IRS has reminded taxpayers to take extra precautions to file accurate tax returns electronically to speed refunds as the agency begins the 2022 tax filing season. The IRS is now accepting and processing 2021 tax returns. Over 160 million individual tax returns for the 2021 tax year are expected to be filed. Most taxpayers face an April 18, 2022, deadline due to the Emancipation Day holiday in Washington, D.C. falling on April 15. Taxpayers in Maine and Massachusetts will have an April 19 deadline due to Patriots Day. Disaster victims in some locations will have later filing deadlines. As several critical tax law changes took place in 2021, IRS Commissioner Chuck Rettig noted that taxpayers must take special care this year. He stated that taxpayers should file electronically as filing a paper tax return this year will mean an extended refund delay. Further, Rettig stated that the IRS will work hard to catch up on past tax returns affected by the pandemic and deliver refunds quickly.

The American Bar Association's Section of Taxation is asking the Internal Revenue Service to issue regulations related to the filing of a research credit refund claim.