Individual income taxation

Changes include increases in the standard deduction for many taxpayers, new tax brackets, and a higher maximum earned income tax credit amount.

Nonresident alien amended returns and those for Puerto Rico residents are added; superseding returns can be designated.

Last week’s bump was the third midyear increase in the past 14 years, and it came after members of Congress wrote to the IRS about rising fuel prices.

Sketchy operations target tax debtors for offers in compromise, and preparers who remain anonymous on returns generally have something to hide, the IRS says in its ongoing series.

The IRS continued its annual series, highlighting threats to ordinary taxpayers from would-be thieves.