{"id":3412,"date":"2022-08-28T18:33:26","date_gmt":"2022-08-28T18:33:26","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=3412"},"modified":"2023-02-23T12:46:00","modified_gmt":"2023-02-23T12:46:00","slug":"notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/","title":{"rendered":"Aviso 2022-36: El IRS ofrece una exenci\u00f3n de sanciones fiscales para los a\u00f1os fiscales 2019 y 2020"},"content":{"rendered":"<div class=\"onefivequestion\" style=\"margin-top: 0px;\">\n<div class=\"section\">\n<div class=\"container  text-left\">\n<p>Para brindar alivio a los contribuyentes afectados por la pandemia de COVID-19, el Departamento del Tesoro y el IRS est\u00e1n ofreciendo eximir <a href=\"https:\/\/www.irs.gov\/payments\/failure-to-file-penalty#:~:text=The%20Failure%20to%20File%20Penalty%20is%205%25%20of%20the%20unpaid,25%25%20of%20your%20unpaid%20taxes.\" rel=\"noopener\" target=\"_blank\">sanciones por no presentar la declaraci\u00f3n<\/a> Para ciertos contribuyentes. Esto aplica a los a\u00f1os fiscales 2019 y 2020.<\/p>\n<p>Si tiene alguna multa por no presentar la declaraci\u00f3n de impuestos correspondiente a los a\u00f1os fiscales 2019 o 2020, se le condonar\u00e1n. Si ya pag\u00f3 las multas por no presentar la declaraci\u00f3n de impuestos correspondientes a cualquiera de los a\u00f1os, recibir\u00e1 un cr\u00e9dito o un reembolso.<\/p>\n<p>Para tener derecho a esta exenci\u00f3n, debe presentar sus declaraciones personales o comerciales de 2019 y\/o 2020 antes del 30 de septiembre de 2022. Si ya present\u00f3 todos los formularios de impuestos requeridos para esos a\u00f1os, no tiene que hacer nada m\u00e1s. La exenci\u00f3n de la multa se aplicar\u00e1 autom\u00e1ticamente.<\/p>\n<p>En palabras del comisionado del IRS, Chuck Rettig:<\/p>\n<p>\u201cEsta exenci\u00f3n de la multa ser\u00e1 autom\u00e1tica para las personas o empresas que cumplan los requisitos. No es necesario llamar.\u201d<\/p>\n<p>Casi 1,6 millones de contribuyentes que ya pagaron las multas por no presentar la declaraci\u00f3n de impuestos de 2019 y\/o 2020 recibir\u00e1n reembolsos por un total de m\u00e1s de 1200 millones de d\u00f3lares. La mayor\u00eda de los contribuyentes elegibles recibir\u00e1n sus reembolsos a finales de septiembre de 2022. <\/p>\n<p>Esta exenci\u00f3n fue anunciada en <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-22-36.pdf\" rel=\"noopener\" target=\"_blank\">Aviso 2022-36 del IRS<\/a> Para comprender mejor c\u00f3mo se aplica esta exenci\u00f3n a usted, analicemos m\u00e1s de cerca el aviso.<\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<h2>Aspectos destacados del Aviso 2022-36:<\/h2>\n<ul class=\"single border-0\">\n<li>La exenci\u00f3n cubre las sanciones por no presentar la declaraci\u00f3n para los a\u00f1os fiscales 2019 y 2020. <\/li>\n<li>La exenci\u00f3n se aplica tanto a declaraciones personales como a ciertas declaraciones comerciales.<\/li>\n<li>Si ya ha pagado las multas por no presentar la declaraci\u00f3n correspondientes a esos a\u00f1os, recibir\u00e1 un cr\u00e9dito fiscal o un reembolso.<\/li>\n<li>Para calificar, debe presentar las declaraciones personales o comerciales de 2019 y 2020 el 30 de septiembre de 2022 o antes.<\/li>\n<li>Si ya ha presentado sus declaraciones de impuestos para 2019 y 2020, no tiene que hacer nada m\u00e1s para calificar.<\/li>\n<li>La exenci\u00f3n tambi\u00e9n se aplica a las sanciones por <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/a-guide-to-information-returns\" rel=\"noopener\" target=\"_blank\">declaraciones informativas<\/a> para 2019 y 2020 presentadas antes del 1\/8\/20 y 1\/8\/21, respectivamente<\/li>\n<\/ul>\n<h2>\u00bfSoy elegible para la exenci\u00f3n de multas del Aviso 2022-36?<\/h2>\n<p>Si est\u00e1 al d\u00eda con sus obligaciones tributarias de 2019 y 2020, puede optar a esta exenci\u00f3n. No tendr\u00e1 que realizar ning\u00fan tr\u00e1mite adicional para ser elegible. Es autom\u00e1tica.<\/p>\n<p>Si est\u00e1 atrasado en la presentaci\u00f3n de impuestos, debe presentar cualquier declaraci\u00f3n personal o comercial morosa correspondiente a los a\u00f1os fiscales 2019 y 2020 el 30 de septiembre de 2022 o antes.<\/p>\n<h2>\u00bfQu\u00e9 sanciones puedo condonar?<\/h2>\n<p>La desgravaci\u00f3n fiscal a que se refiere el art\u00edculo <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-22-36.pdf\" rel=\"noopener\" target=\"_blank\">Aviso 2022-36<\/a> Condonar\u00e1 las sanciones resultantes de no presentar a tiempo determinados formularios de impuestos. <\/p>\n<p>Por ejemplo, si se presenta un Formulario 1040 fuera de plazo, se suele aplicar una multa de 51 TP3T al mes, hasta un m\u00e1ximo de 251 TP3T del impuesto no pagado. Esta exenci\u00f3n eliminar\u00e1 cualquier multa acumulada por no presentar a tiempo el Formulario 1040 para los a\u00f1os fiscales 2019 y\/o 2020.<\/p>\n<p>Adem\u00e1s de <a href=\"https:\/\/apps.irs.gov\/app\/picklist\/list\/formsInstructions.html;jsessionid=zrRV6qBEhWkkg6yUWVdmVP4c.20?value=1040&#038;criteria=formNumber&#038;submitSearch=Find\" rel=\"noopener\" target=\"_blank\">Serie de formularios 1040<\/a>, Este alivio fiscal cubrir\u00e1 las sanciones por no presentar una variedad de otros formularios, incluidos:<\/p>\n<ul>\n<li><a href=\"https:\/\/apps.irs.gov\/app\/picklist\/list\/formsInstructions.html?value=1120&#038;criteria=formNumber\" rel=\"noopener\" target=\"_blank\">Formulario serie 1120<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120-s\" rel=\"noopener\" target=\"_blank\">Formulario 1120-S<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1065\" rel=\"noopener\" target=\"_blank\">Formulario 1065<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-3520\" rel=\"noopener\" target=\"_blank\">Formulario 3520<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-3520-a\" rel=\"noopener\" target=\"_blank\">Formulario 3520-A<\/a><\/li>\n<li>F<a href=\"https:\/\/apps.irs.gov\/app\/picklist\/list\/formsInstructions.html?value=1041&#038;criteria=formNumber&#038;submitSearch=Find\" rel=\"noopener\" target=\"_blank\">Serie orm 1041<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-990-pf\" rel=\"noopener\" target=\"_blank\">Formulario 990-PF<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-990-t\" rel=\"noopener\" target=\"_blank\">Formulario 990-T<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5471\" rel=\"noopener\" target=\"_blank\">Formulario 5471<\/a> y <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5472\" rel=\"noopener\" target=\"_blank\">5472<\/a> adjunto a un Formulario 1120 o Formulario 1065 presentado tard\u00edamente;<\/li>\n<\/ul>\n<p>El IRS tambi\u00e9n renunciar\u00e1 a imponer sanciones por no presentar la declaraci\u00f3n a tiempo. <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/a-guide-to-information-returns\" rel=\"noopener\" target=\"_blank\">ciertas devoluciones de informaci\u00f3n (<\/a>seg\u00fan se define en la secci\u00f3n 6724(d)(1) que cumple con los siguientes criterios:<\/p>\n<ul>\n<li>Declaraciones informativas de 2019 presentadas el 1 de agosto de 2020 o antes<\/li>\n<li>Declaraciones informativas de 2020 presentadas el 1 de agosto de 2021 o antes<\/li>\n<\/ul>\n<p><strong>Nota:<\/strong> Esta desgravaci\u00f3n fiscal solo se aplica a las sanciones por incumplimiento de la declaraci\u00f3n. No cubre otras sanciones fiscales, como <a href=\"https:\/\/www.irs.gov\/payments\/failure-to-pay-penalty\" rel=\"noopener\" target=\"_blank\">falta de pago<\/a>, <a href=\"https:\/\/www.irs.gov\/taxtopics\/tc306\" rel=\"noopener\" target=\"_blank\">sanci\u00f3n por pago insuficiente del impuesto estimado<\/a>, <a href=\"https:\/\/www.irs.gov\/payments\/accuracy-related-penalty#:~:text=An%20Accuracy%2DRelated%20Penalty%20applies,which%20you%20don't%20qualify.\" rel=\"noopener\" target=\"_blank\">Relacionado con la precisi\u00f3n<\/a>, <a href=\"https:\/\/www.irs.gov\/payments\/failure-to-deposit-penalty\" rel=\"noopener\" target=\"_blank\">Falta de dep\u00f3sito<\/a>, etc.<\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<h2>Excepciones importantes <\/h2>\n<p>Si bien la exenci\u00f3n de sanciones que ofrece el Aviso 2022-36 es amplia, existen ciertas situaciones en las que no puede solicitar esta exenci\u00f3n. Algunos ejemplos son:<\/p>\n<ul>\n<li>Si usted <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7206\" rel=\"noopener\" target=\"_blank\">present\u00f3 una declaraci\u00f3n fraudulenta<\/a><\/li>\n<li>Si las sanciones fueran parte de una <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/offer-in-compromise-faqs\" rel=\"noopener\" target=\"_blank\">Oferta aceptada en compromiso o acuerdo de cierre<\/a><\/li>\n<li>Si las sanciones fueran <a href=\"https:\/\/www.irs.gov\/irm\/part35\/irm_35-008-001\" rel=\"noopener\" target=\"_blank\">finalmente determinado por un tribunal<\/a><\/li>\n<\/ul>\n<h2>Preguntas sin respuesta del Aviso 2022-36<\/h2>\n<p>Algunos aspectos de esta exenci\u00f3n siguen sin estar claros. Por ejemplo, el Aviso 2022-36 no especifica si la exenci\u00f3n se aplica a los Formularios 5471, 8858 o 8865 cuando se adjuntan a los formularios 1040, 1041 o 1120-S.<\/p>\n<p>El aviso tampoco menciona en su totalidad ciertos formularios, como por ejemplo:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f990.pdf\" rel=\"noopener\" target=\"_blank\">Formulario 990<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-990-ez\" rel=\"noopener\" target=\"_blank\">Formulario 990-EZ<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-926\" rel=\"noopener\" target=\"_blank\">Formulario 926<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8865\" rel=\"noopener\" target=\"_blank\">Formulario 8865<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8858\" rel=\"noopener\" target=\"_blank\">Formulario 8858<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8938\" rel=\"noopener\" target=\"_blank\">Formulario 8938<\/a><\/li>\n<\/ul>\n<p>No est\u00e1 claro si estos formularios se omitieron intencionalmente o por accidente. Por ahora, los contribuyentes podr\u00edan tener que recurrir a...\u201c<a href=\"https:\/\/www.irs.gov\/payments\/penalty-relief-for-reasonable-cause\" rel=\"noopener\" target=\"_blank\">causa razonable<\/a>\u201d&quot; para la reducci\u00f3n de sus sanciones, a menos que el IRS emita una correcci\u00f3n a este aviso.<\/p>\n<p>El aviso tampoco abord\u00f3 expl\u00edcitamente las situaciones en las que estas declaraciones de informaci\u00f3n internacional no se incluyeron en una declaraci\u00f3n presentada a tiempo, como 1040, 1041, 1120, 1120-S, 1065, etc., y si esas declaraciones pueden modificarse para incluir una declaraci\u00f3n de informaci\u00f3n omitida.<\/p>\n<h2>\u00bfQu\u00e9 debo hacer a continuaci\u00f3n?<\/h2>\n<p>Si ya present\u00f3 todos los formularios requeridos para los a\u00f1os fiscales 2019 y 2020, no necesita hacer nada. Si no present\u00f3 sus declaraciones de 2019 y 2020, debe presentarlas atrasadas a m\u00e1s tardar el 30 de septiembre de 2022 para calificar para la exenci\u00f3n.<\/p>\n<p>Por supuesto, esto no te da mucho tiempo para actuar. Si necesitas ayuda, con gusto te la dar\u00e9. Como contador p\u00fablico certificado, he ayudado a innumerables contribuyentes de todo el mundo a presentar sus impuestos estadounidenses con precisi\u00f3n y puntualidad.<\/p>\n<p>Simplemente cont\u00e1cteme y podr\u00e9:<\/p>\n<ul>\n<li>Re\u00fana y revise todos los documentos necesarios<\/li>\n<li>Prepare sus formularios de impuestos<\/li>\n<li>Presentar sus impuestos en su nombre<\/li>\n<\/ul>\n<p>\u00a1Espero escuchar de usted!<\/p>\n<p><a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\">Haga clic aqu\u00ed para ponerse en contacto con nosotros en cualquier momento.<\/a><\/p>\n<\/ol>\n<p>Si necesita servicios profesionales de contabilidad, le recomendamos visitar nuestra subsidiaria, <a href=\"https:\/\/ursaservicesllc.com\/\" rel=\"noopener\" target=\"_blank\">Servicios URSA LLC<\/a>. Nos especializamos en mantener sus finanzas en orden para que usted pueda concentrarse en el crecimiento de su negocio. No se preocupe, seguiremos aqu\u00ed para atender todas sus necesidades fiscales. <a href=\"https:\/\/ursaservicesllc.com\/\">Visita URSA Services LLC<\/a> \u00a1\u00a1\u00a1Hoy para aprender m\u00e1s!!!<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div class=\"bookingblogsecsn\">\n<div class=\"row\">\n<div class=\"col-sm-12\">\n<div class=\"blgsectxtrt\">\n<p>                Reserva una consulta paga<br \/>\n                <a class=\"bookbutn btn_style\" href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\">S\u00ed, reserva mi espacio<\/a><\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>","protected":false},"excerpt":{"rendered":"<p>To provide relief for taxpayers affected by the COVID-19 pandemic, the Treasury Department, and the IRS is offering to waive failure-to-file penalties for certain taxpayers. This applies to tax years 2019 and 2020. If you have any failure-to-file tax penalties assessed for tax years 2019 or 2020, those penalties will be abated. If you\u2019ve already &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":3431,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020 - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/staging\/es\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020 - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"To provide relief for taxpayers affected by the COVID-19 pandemic, the Treasury Department, and the IRS is offering to waive failure-to-file penalties for certain taxpayers. This applies to tax years 2019 and 2020. If you have any failure-to-file tax penalties assessed for tax years 2019 or 2020, those penalties will be abated. If you\u2019ve already &hellip; Continue reading &quot;Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/staging\/es\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-28T18:33:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-23T12:46:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2048\" \/>\n\t<meta property=\"og:image:height\" content=\"1365\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alex Oware\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alex Oware\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/\"},\"author\":{\"name\":\"Alex Oware\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\"},\"headline\":\"Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020\",\"datePublished\":\"2022-08-28T18:33:26+00:00\",\"dateModified\":\"2023-02-23T12:46:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/\"},\"wordCount\":923,\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/\",\"name\":\"Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020 - O&amp;G Tax and Accounting\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg\",\"datePublished\":\"2022-08-28T18:33:26+00:00\",\"dateModified\":\"2023-02-23T12:46:00+00:00\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#primaryimage\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg\",\"contentUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg\",\"width\":2048,\"height\":1365},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#website\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/\",\"name\":\"O&amp;G Tax and Accounting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oandgaccounting.com\/staging\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\",\"name\":\"O&amp;G Tax and Accounting\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png\",\"contentUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png\",\"width\":123,\"height\":74,\"caption\":\"O&amp;G Tax and Accounting\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\",\"name\":\"Alex Oware\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g\",\"caption\":\"Alex Oware\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020 - O&amp;G Tax and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/oandgaccounting.com\/staging\/es\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/","og_locale":"es_ES","og_type":"article","og_title":"Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020 - O&amp;G Tax and Accounting","og_description":"To provide relief for taxpayers affected by the COVID-19 pandemic, the Treasury Department, and the IRS is offering to waive failure-to-file penalties for certain taxpayers. This applies to tax years 2019 and 2020. If you have any failure-to-file tax penalties assessed for tax years 2019 or 2020, those penalties will be abated. If you\u2019ve already &hellip; Continue reading \"Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020\"","og_url":"https:\/\/oandgaccounting.com\/staging\/es\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/","og_site_name":"O&amp;G Tax and Accounting","article_published_time":"2022-08-28T18:33:26+00:00","article_modified_time":"2023-02-23T12:46:00+00:00","og_image":[{"width":2048,"height":1365,"url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg","type":"image\/jpeg"}],"author":"Alex Oware","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Alex Oware","Tiempo de lectura":"5 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#article","isPartOf":{"@id":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/"},"author":{"name":"Alex Oware","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929"},"headline":"Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020","datePublished":"2022-08-28T18:33:26+00:00","dateModified":"2023-02-23T12:46:00+00:00","mainEntityOfPage":{"@id":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/"},"wordCount":923,"publisher":{"@id":"https:\/\/oandgaccounting.com\/staging\/#organization"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#primaryimage"},"thumbnailUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg","articleSection":["Uncategorized"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/","url":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/","name":"Notice 2022-36: The IRS Provides Tax Penalty Waiver for Tax Years 2019 and 2020 - O&amp;G Tax and Accounting","isPartOf":{"@id":"https:\/\/oandgaccounting.com\/staging\/#website"},"primaryImageOfPage":{"@id":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#primaryimage"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#primaryimage"},"thumbnailUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg","datePublished":"2022-08-28T18:33:26+00:00","dateModified":"2023-02-23T12:46:00+00:00","inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/notice-2022-36-notice-2022-36-the-irs-provides-tax-penalty-waiver-for-tax-years-2019-and-2020\/#primaryimage","url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg","contentUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2022\/08\/shutterstock_1437249128-scaled.jpg","width":2048,"height":1365},{"@type":"WebSite","@id":"https:\/\/oandgaccounting.com\/staging\/#website","url":"https:\/\/oandgaccounting.com\/staging\/","name":"O&amp;G Tax and Accounting","description":"","publisher":{"@id":"https:\/\/oandgaccounting.com\/staging\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/oandgaccounting.com\/staging\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/oandgaccounting.com\/staging\/#organization","name":"O&amp;G Tax and Accounting","url":"https:\/\/oandgaccounting.com\/staging\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/","url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png","contentUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png","width":123,"height":74,"caption":"O&amp;G Tax and Accounting"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929","name":"Alex Oware","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g","caption":"Alex Oware"}}]}},"_links":{"self":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/3412"}],"collection":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/comments?post=3412"}],"version-history":[{"count":19,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/3412\/revisions"}],"predecessor-version":[{"id":3882,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/3412\/revisions\/3882"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/media\/3431"}],"wp:attachment":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/media?parent=3412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/categories?post=3412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/tags?post=3412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}