If you aren’t required to file a federal tax return (for example, because you have zero adjusted gross income), why would you welcome a new, easy filing method? If this sounds like a trick question, it’s not. IRS Rev. Proc. 2022-12 introduces a simplified electronic procedure so that those who normally wouldn’t file can claim the child tax credit, recovery rebate credit and/or earned income credit. You can also request a refund of withheld federal income taxes. Note that this option isn’t available to taxpayers who are required to file, or have already filed, a 2021 return. Read the guidance here: https://bit.ly/3AD6tb5 Call or visit our website for more information! www.mjscpa.com/