
December 28, 2025

IRS criteria for late farm tax filings clarified. Learn the two-thirds income rule, Form 2210-F penalties, and relief options for farmers and fishermen.

The IRS ITIN verification backlog is slowing Form W-7 processing and delaying tax returns and refunds for taxpayers who depend on ITIN.

IRS penalty relief may help farmers who missed the agricultural tax deadline reduce penalties through Form 2210-F waivers, penalty abatement, or payment plans.

IRS Form W-7 processing delays are slowing ITIN applications during the 2026 filing season, potentially affecting tax return processing and refund timing.

Late ITIN renewal can delay federal tax return processing. Learn how expired ITINs affect refunds and the IRS Form W-7 renewal process.

ITIN filings are rising as the April 15 tax deadline approaches. Learn why ITIN applications and renewals increase during tax season and delay returns.