National Taxpayer Advocate Nina Olson released her 2012 Annual Report to Congress on Jan. 9, 2013. The report identifies the most serious problems facing taxpayers today, such as the complexity of the U.S. tax code, reduced IRS funding, and the rise in tax-related identity theft, and provides the IRS and highest levels of government with recommendations for resolving them. For more information, visit the 2012 Annual Report to Congress site.

A new tool helps small businesses determine whether they’re eligible for the Small Business Health Care Tax Credit and if so, estimate the amount they could receive. Visit the Small Business Health Care Tax Credit Estimator for more information.

The IRS recently announced that taxpayers using Form 8863, Education Credits, can begin filing their tax returns for processing in mid-February. Form 8863 is used to claim two higher education credits – the American Opportunity Tax Credit and the Lifetime Learning Credit.

The Earned Income Tax Credit (EITC) is a refundable federal income tax credit for certain people who work and have earned income under $50,270 in 2012. If you’re interested in learning more about the EITC, or to determine whether you qualify, visit the Earned Income Tax Credit and Family Credits page or the EITC Assistant on IRS.gov.