By PAUL HAMMEL <a href="https://nebraskaexaminer.com/briefs/republican-lindstrom-touts-teamwork-new-generation-leadership-in-first-ad/">Nebraska Examiner</a>

The first <a target="_blank" href="https://www.youtube.com/watch?v=fKdE2V2-UKs">television ad</a>
 from Republican gubernatorial candidate Brett Lindstrom emphasizes his 
“teamwork” as a Nebraska football player and says he would bring “a new 
generation of leadership” to the state. The ad launched Friday.&nbsp;

Lindstrom,
 a state senator and Omaha financial adviser, faces an uphill battle to 
match the spending of the two most visible candidates in the race: Falls
 City businessman Charles W. Herbster and University of Nebraska Regent 
Jim Pillen. Both <a target="_blank" href="https://youtu.be/BAkdP2BtYUA">Herbster</a> and <a target="_blank" href="https://youtu.be/uRW_pqkockw">Pillen</a> have had TV ads up for some time.

But
 Lindstrom does have a considerable advantage in youth. Lindstrom is 40,
 compared with 67-year-old Herbster and 66-year-old Pillen.&nbsp;

A fourth candidate who is mounting a serious campaign, former State Sen. Theresa Thibodeau, is 46.

Lindstrom,
 a graduate of Millard West High School, walked on at the University of 
Nebraska and played in five games as a backup quarterback.&nbsp;

In
 the State Legislature, he is primarily known for winning the passage of
 a bill that will phase out state taxes on Social Security income.&nbsp;

He
 also voted in 2015 to repeal the death penalty. Nebraska voters, 
however, reinstated capital punishment at the polls in 2016 in an effort
 backed by Gov. Pete Ricketts and his family.&nbsp;

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1643650818599.png" alt="State Sen. Brett Lindstrom in the Nebraska Legislature. (Courtesy of the Unicameral Information Office)" />
 <figcaption>State Sen. Brett Lindstrom in the Nebraska Legislature. (Courtesy of the Unicameral Information Office)</figcaption>
 </figure>By PAUL HAMMEL <a href="https://nebraskaexaminer.com/briefs/republican-lindstrom-touts-teamwork-new-generation-leadership-in-first-ad/">Nebraska Examiner</a>The first <a target="_blank" href="https://www.youtube.com/watch?v=fKdE2V2-UKs">television ad</a>
 from Republican gubernatorial candidate Brett Lindstrom emphasizes his 
“teamwork” as a Nebraska football player and says he would bring “a new 
generation of leadership” to the state. The ad launched Friday.&nbsp;Lindstrom,
 a state senator and Omaha financial adviser, faces an uphill battle to 
match the spending of the two most visible candidates in the race: Falls
 City businessman Charles W. Herbster and University of Nebraska Regent 
Jim Pillen. Both <a target="_blank" href="https://youtu.be/BAkdP2BtYUA">Herbster</a> and <a target="_blank" href="https://youtu.be/uRW_pqkockw">Pillen</a> have had TV ads up for some time.But
 Lindstrom does have a considerable advantage in youth. Lindstrom is 40,
 compared with 67-year-old Herbster and 66-year-old Pillen.&nbsp;A fourth candidate who is mounting a serious campaign, former State Sen. Theresa Thibodeau, is 46.Lindstrom,
 a graduate of Millard West High School, walked on at the University of 
Nebraska and played in five games as a backup quarterback.&nbsp;In
 the State Legislature, he is primarily known for winning the passage of
 a bill that will phase out state taxes on Social Security income.&nbsp;He
 also voted in 2015 to repeal the death penalty. Nebraska voters, 
however, reinstated capital punishment at the polls in 2016 in an effort
 backed by Gov. Pete Ricketts and his family.&nbsp;

Republican Lindstrom touts teamwork, ‘new generation leadership’ in first ad

By PAUL HAMMEL <a href="https://nebraskaexaminer.com/2022/01/31/new-funding-for-rural-housing-programs-seen-as-once-in-a-lifetime-boost/">Nebraska Examiner</a>

AURORA,
 Nebraska — This city has a problem shared by lots of rural communities 
across the state: plenty of jobs but a shortage of housing for local 
workers.

Local
 real estate agents&nbsp; relate stories of prospective buyers waiting months
 before they find the right house. One family, they say, lived in a 
trailer for several weeks while searching for the right house to buy.&nbsp;

There are even tales statewide of some new workers turning down jobs after failing to find suitable housing.

Gov. Pete Ricketts said it’s stories like these that prompted him to propose investing $75 million of the state’s $1.04 billion allocation of American Rescue Plan Act (ARPA) funds in affordable housing programs.

A
 total of $50 million over two years would be invested in rural 
communities, with another $25 million spent on middle-income housing 
grants in the Omaha and Lincoln areas.

The
 ARPA funds would supersize state affordable housing programs. In the 
rural areas alone, the $50 million influx compares to state funding of 
about $17 million total over the past five years.

“It’s
 such a critical need all across our state,” Ricketts said. “I’ve had 
numerous communities tell me they’ve had people who have accepted jobs 
in their community. They came to look for a house for their family and 
could not find one, so they had to turn down the job offer.”

The
 lack of so-called “workforce” housing is often blamed as a major 
contributor in the labor shortage in Nebraska, where nearly 70,000 jobs 
are unfilled across the state.&nbsp;

Providing affordable starter homes in the $200,000 to $275,000 range is seen as a game changer in the effort to fill those jobs.

The
 recent “Blueprint Nebraska” report, compiled by a group of state 
business and government leaders, called for construction of 30,000 to 
50,000 new housing units to fill the shortage of entry-level, affordable
 housing.

In
 Aurora, population 4,500, a housing study found that the community 
lacked 119 homes to satisfy its needs for the local workforce.&nbsp;

“The
 need is great. This is hopefully a once-in-a-lifetime opportunity to 
have these sorts of resources available,” said Sheryl Hiatt, director of
 field operations for the Nebraska Department of Economic Development.

“We have a chance to make a real difference,” said Dan Curran, deputy director of the department.

In
 this central Nebraska community, employees of Aurora businesses, such 
as its ethanol plant, pet food factory and telecommunications company, 
often have to commute from nearby cities, such as Grand Island, about 20
 miles away. Some workers rent apartments or homes that might not be 
ideal, because of the shortage of affordable houses here.



	“I used to think that if we could get a manufacturing plant to locate 
here that provided 50 jobs, the housing would follow. But that isn’t the
 case,” said Gary Warren, a longtime civic leader in Aurora and former 
executive vice president of Hamilton Telecommunications.

Nebraska’s
 push for housing in rural areas began in earnest in 2017, with the 
passage of Legislative Bill 518 from Sen. Matt Williams of Gothenburg. 
The bill set aside $7 million for rural housing grants, which had to be 
matched, at least 1-to-1, with local dollars.&nbsp;

Fourteen
 communities received grants in that first program, and the total 
investment in housing grew to $18 million when local matching funds were
 added.

The
 money went into revolving loan funds, meaning that the funds could be 
loaned out again and again as the initial loans were paid down, 
financing/helping to finance more and more homes.



	Williams said that initial bill translated into investments of about 
$110 million, which created 800 housing units — homes, multi-family 
apartments and duplexes.

“I don’t think we dreamed it could be this successful,” the senator said.

In 2020, the state invested another $10 million in its Rural Workforce Housing Fund.

Aurora
 got one of the grants. Its $1 million grant grew into a revolving loan 
fund of more than $2 million after adding local matching dollars and a 
$250,000 grant from the Nebraska Investment Finance Authority.

On
 the western edge of Aurora, workers are already laying concrete 
foundations for homes planned in a new 64-lot housing subdivision. 
Builders have commitments to buy 16 of the homes already, officials 
said.

Kelsey Bergen, the volunteer director of the nonprofit Aurora
 Housing Development Corporation, said the state funds act as an 
incentive for local builders to take on affordable housing projects, 
rather than more lucrative custom homes. The funding also leads to 
development of larger subdivisions, putting a bigger dent in the home 
shortage.&nbsp;

By having the local housing corporation finance the homes, it takes a lot of the risk away from the builders, Bergen said.&nbsp;

Jannelle
 Seim, president of the housing corporation and an executive with 
Hamilton Telecommunications, said the problem in Aurora is that the city
 is growing jobs faster than it can expand its housing. So the town 
welcomes the state help, she said.

Her company has at least 10 job vacancies, Seim said.

Better,
 newer housing options can help fill the vacant jobs across Nebraska, 
officials believe, and remove a barrier to allowing companies, and 
communities, to grow.

“The
 last thing we want,” Ricketts said, “is a Nebraska company locating 
elsewhere because they can’t find decent housing here.” 

Senior Reporter Paul Hammel has covered the Nebraska Legislature and Nebraska state government for decades.&nbsp;He has won awards from organizations including Great Plains Journalism, the Associated Press and Suburban Newspapers of America.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1643648487049.png" alt="Louie Rodriguez, left, and Bill Soper, work on the foundation of a new home that is part of a workforce housing effort in Aurora. (Paul Hammel/Nebraska Examiner)" />
 <figcaption>Louie Rodriguez, left, and Bill Soper, work on the foundation of a new home that is part of a workforce housing effort in Aurora. (Paul Hammel/Nebraska Examiner)</figcaption>
 </figure>By PAUL HAMMEL <a href="https://nebraskaexaminer.com/2022/01/31/new-funding-for-rural-housing-programs-seen-as-once-in-a-lifetime-boost/">Nebraska Examiner</a>AURORA,
 Nebraska — This city has a problem shared by lots of rural communities 
across the state: plenty of jobs but a shortage of housing for local 
workers.Local
 real estate agents&nbsp; relate stories of prospective buyers waiting months
 before they find the right house. One family, they say, lived in a 
trailer for several weeks while searching for the right house to buy.&nbsp;There are even tales statewide of some new workers turning down jobs after failing to find suitable housing.Gov. Pete Ricketts said it’s stories like these that prompted him to propose investing $75 million of the state’s $1.04 billion allocation of American Rescue Plan Act (ARPA) funds in affordable housing programs.A
 total of $50 million over two years would be invested in rural 
communities, with another $25 million spent on middle-income housing 
grants in the Omaha and Lincoln areas.The
 ARPA funds would supersize state affordable housing programs. In the 
rural areas alone, the $50 million influx compares to state funding of 
about $17 million total over the past five years.<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1643648548153.jpeg" alt="Nebraska Gov. Pete Ricketts (Rebecca S. Gratz for the Nebraska Examiner)" />
 <figcaption>Nebraska Gov. Pete Ricketts (Rebecca S. Gratz for the Nebraska Examiner)</figcaption>
 </figure>“It’s
 such a critical need all across our state,” Ricketts said. “I’ve had 
numerous communities tell me they’ve had people who have accepted jobs 
in their community. They came to look for a house for their family and 
could not find one, so they had to turn down the job offer.”The
 lack of so-called “workforce” housing is often blamed as a major 
contributor in the labor shortage in Nebraska, where nearly 70,000 jobs 
are unfilled across the state.&nbsp;Providing affordable starter homes in the $200,000 to $275,000 range is seen as a game changer in the effort to fill those jobs.The
 recent “Blueprint Nebraska” report, compiled by a group of state 
business and government leaders, called for construction of 30,000 to 
50,000 new housing units to fill the shortage of entry-level, affordable
 housing.In
 Aurora, population 4,500, a housing study found that the community 
lacked 119 homes to satisfy its needs for the local workforce.&nbsp;“The
 need is great. This is hopefully a once-in-a-lifetime opportunity to 
have these sorts of resources available,” said Sheryl Hiatt, director of
 field operations for the Nebraska Department of Economic Development.“We have a chance to make a real difference,” said Dan Curran, deputy director of the department.In
 this central Nebraska community, employees of Aurora businesses, such 
as its ethanol plant, pet food factory and telecommunications company, 
often have to commute from nearby cities, such as Grand Island, about 20
 miles away. Some workers rent apartments or homes that might not be 
ideal, because of the shortage of affordable houses here.<h2>Push began in 2017</h2>

	“I used to think that if we could get a manufacturing plant to locate 
here that provided 50 jobs, the housing would follow. But that isn’t the
 case,” said Gary Warren, a longtime civic leader in Aurora and former 
executive vice president of Hamilton Telecommunications.Nebraska’s
 push for housing in rural areas began in earnest in 2017, with the 
passage of Legislative Bill 518 from Sen. Matt Williams of Gothenburg. 
The bill set aside $7 million for rural housing grants, which had to be 
matched, at least 1-to-1, with local dollars.&nbsp;Fourteen
 communities received grants in that first program, and the total 
investment in housing grew to $18 million when local matching funds were
 added.The
 money went into revolving loan funds, meaning that the funds could be 
loaned out again and again as the initial loans were paid down, 
financing/helping to finance more and more homes.<h2>Never ‘dreamed’ this success</h2>

	Williams said that initial bill translated into investments of about 
$110 million, which created 800 housing units — homes, multi-family 
apartments and duplexes.“I don’t think we dreamed it could be this successful,” the senator said.In 2020, the state invested another $10 million in its Rural Workforce Housing Fund.Aurora
 got one of the grants. Its $1 million grant grew into a revolving loan 
fund of more than $2 million after adding local matching dollars and a 
$250,000 grant from the Nebraska Investment Finance Authority.On
 the western edge of Aurora, workers are already laying concrete 
foundations for homes planned in a new 64-lot housing subdivision. 
Builders have commitments to buy 16 of the homes already, officials 
said.Kelsey Bergen, the volunteer director of the nonprofit Aurora
 Housing Development Corporation, said the state funds act as an 
incentive for local builders to take on affordable housing projects, 
rather than more lucrative custom homes. The funding also leads to 
development of larger subdivisions, putting a bigger dent in the home 
shortage.&nbsp;<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1643648583883.jpeg" alt="State Sen. Matt Williams of Gothenburg (Courtesy of Unicameral Information Office)" />
 <figcaption>State Sen. Matt Williams of Gothenburg (Courtesy of Unicameral Information Office)</figcaption>
 </figure>By having the local housing corporation finance the homes, it takes a lot of the risk away from the builders, Bergen said.&nbsp;Jannelle
 Seim, president of the housing corporation and an executive with 
Hamilton Telecommunications, said the problem in Aurora is that the city
 is growing jobs faster than it can expand its housing. So the town 
welcomes the state help, she said.Her company has at least 10 job vacancies, Seim said.Better,
 newer housing options can help fill the vacant jobs across Nebraska, 
officials believe, and remove a barrier to allowing companies, and 
communities, to grow.“The
 last thing we want,” Ricketts said, “is a Nebraska company locating 
elsewhere because they can’t find decent housing here.” Senior Reporter Paul Hammel has covered the Nebraska Legislature and Nebraska state government for decades.&nbsp;He has won awards from organizations including Great Plains Journalism, the Associated Press and Suburban Newspapers of America.

New funding for rural Neb. housing seen as ‘once-in-a-lifetime’ boost

WASHINGTON (AP) — Moderna announced Monday that U.S. health regulators granted full approval to its COVID-19 vaccine, a shot that’s been given to tens of millions of Americans since its emergency authorization over a year ago.

The action by the Food and Drug Administration means the agency has completed the same rigorous, time-consuming review of Moderna’s shot as dozens of other long-established vaccines.

The decision was bolstered by real-world evidence from the more than 200 million doses administered in the U.S. since the FDA cleared the shot in December 2020. The FDA granted full approval of Pfizer’s vaccine last August.

Public health advocates initially hoped the regulatory distinction would boost public confidence in the shots. But there was no discernable bump in vaccinations after the Pfizer approval, which was heavily promoted by President Joe Biden and other federal officials.

More than 211 million Americans, or 63% of the total population, are fully vaccinated. About 86 million people have gotten a booster dose. Vaccinations peaked last spring at more than 3 million per day, and now average less than 750,000 per day. The pace of vaccinations briefly spiked following news of the omicron variant in December but has since slowed again.

The FDA, like regulators in Europe and elsewhere, initially allowed emergency use of Moderna’s vaccine based on a study that tracked 44,000 people 18 and older for at least two months — the time period when serious side effects typically arise. That’s shorter than the six months of safety data normally required for full approval, so Moderna continued that study. The FDA also kept watch for serious side effects that have proved to be very rare.

In the U.S., Moderna is used only by adults. The company said last fall that FDA had delayed deciding whether to clear the shots for 12- to 17-year-olds as it examined a rare risk of heart inflammation seen mostly in young men and teen boys.

Johnson &amp; Johnson has not yet applied for full approval of its COVID-19 vaccine.

AP Medical Writer Lauran Neergaard contributed to this report.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/10/1634902668202.jpeg" alt="Photo courtesy Moderna" />
 <figcaption>Photo courtesy Moderna</figcaption>
 </figure>WASHINGTON (AP) — Moderna announced Monday that U.S. health regulators granted full approval to its COVID-19 vaccine, a shot that’s been given to tens of millions of Americans since its emergency authorization over a year ago.The action by the Food and Drug Administration means the agency has completed the same rigorous, time-consuming review of Moderna’s shot as dozens of other long-established vaccines.The decision was bolstered by real-world evidence from the more than 200 million doses administered in the U.S. since the FDA cleared the shot in December 2020. The FDA granted full approval of Pfizer’s vaccine last August.Public health advocates initially hoped the regulatory distinction would boost public confidence in the shots. But there was no discernable bump in vaccinations after the Pfizer approval, which was heavily promoted by President Joe Biden and other federal officials.More than 211 million Americans, or 63% of the total population, are fully vaccinated. About 86 million people have gotten a booster dose. Vaccinations peaked last spring at more than 3 million per day, and now average less than 750,000 per day. The pace of vaccinations briefly spiked following news of the omicron variant in December but has since slowed again.The FDA, like regulators in Europe and elsewhere, initially allowed emergency use of Moderna’s vaccine based on a study that tracked 44,000 people 18 and older for at least two months — the time period when serious side effects typically arise. That’s shorter than the six months of safety data normally required for full approval, so Moderna continued that study. The FDA also kept watch for serious side effects that have proved to be very rare.In the U.S., Moderna is used only by adults. The company said last fall that FDA had delayed deciding whether to clear the shots for 12- to 17-year-olds as it examined a rare risk of heart inflammation seen mostly in young men and teen boys.Johnson &amp; Johnson has not yet applied for full approval of its COVID-19 vaccine.___AP Medical Writer Lauran Neergaard contributed to this report.___

FDA gives full approval to Moderna COVID-19 vaccine

NEW YORK (AP) — Spotify said Sunday that it will add content advisories before podcasts discussing the coronavirus. 

The move follows protests of the music streaming service that were kicked off by Neil Young over the spread of COVID-19 vaccine misinformation. 

In a post, Spotify chief executive Daniel Ek laid out more transparent platform rules given the backlash stirred by Young. 

The singer on Wednesday had his music removed from Spotify after the tech giant declined to remove episodes of “The Joe Rogan Experience,” which has been criticized for spreading virus misinformation. 

Ek said that the advisories will link to Spotify’s fact-based COVID-19 hub. 

Rogan responded on Instagram saying he wasn't trying to be controversial and welcomed the addition of the advisories.

NEW YORK (AP) — Spotify said Sunday that it will add content advisories before podcasts discussing the coronavirus. The move follows protests of the music streaming service that were kicked off by Neil Young over the spread of COVID-19 vaccine misinformation. In a post, Spotify chief executive Daniel Ek laid out more transparent platform rules given the backlash stirred by Young. The singer on Wednesday had his music removed from Spotify after the tech giant declined to remove episodes of “The Joe Rogan Experience,” which has been criticized for spreading virus misinformation. Ek said that the advisories will link to Spotify’s fact-based COVID-19 hub. Rogan responded on Instagram saying he wasn't trying to be controversial and welcomed the addition of the advisories.

Rogan responds to Spotify protest, COVID advisories

WASHINGTON — With filing season began January 24, the Internal 
Revenue Service reminded taxpayers about several key items to keep in 
mind when filing their federal income tax returns this year.

Given the unprecedented circumstances around the pandemic and unique 
challenges for this tax season, the IRS offers a 5-point checklist that 
can help many people speed tax return processing and refund delivery 
while avoiding delays.

1. File an accurate return and use e-file and direct deposit to avoid delays. Taxpayers should electronically file and choose&nbsp;<a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>&nbsp;as
 soon as they have everything they need to file an accurate return. 
Taxpayers have many choices, including using a trusted tax professional.
 For those using <a href="https://www.irs.gov/filing/e-file-options">e-file,</a>
 the software helps individuals avoid mistakes by doing the math. It 
guides people through each section of their tax return using a 
question-and-answer format.

2. For an accurate return, <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">collect all documents</a> before preparing a tax return; make sure stimulus payment and advance Child Tax Credit information is accurate. In
 addition to collecting W-2s, Form 1099s and other income-related 
statements, it is important people have their advance Child Tax Credit 
and Economic Impact Payment information on hand when filing.

Both letters – 6419 and 6475 – include important information 
that can help people file an accurate 2021 tax return. If a return 
includes errors or is incomplete, it may require further review while 
the IRS corrects the error, which may slow the tax refund. Using this 
information when preparing a tax return electronically can reduce errors
 and avoid delays in processing.

3. Avoid lengthy phone delays; use online resources before calling the IRS. Phone demand on IRS assistance lines remains at record highs. To avoid lengthy delays, the IRS urges people to use IRS.gov to <a href="https://www.irs.gov/help/tax-law-questions">get answers to tax questions</a>, <a href="https://www.irs.gov/refunds">check a refund status</a> or <a href="https://www.irs.gov/payments">pay taxes</a>. There's no wait time or appointment needed — <a href="https://www.irs.gov/help/tools">online tools</a> and resources are available 24 hours a day.

Additionally, the IRS has several ways for taxpayers to stay up to date on important tax information:

4. Waiting on a 2020 tax return to be processed? Special tip to help with e-filing a 2021 tax return: In order to <a href="https://www.irs.gov/individuals/electronic-filing-pin-request">validate and successfully submit an electronically filed tax return to the IRS</a>,
 taxpayers need their Adjusted Gross Income, or AGI, from their most 
recent tax return. For those waiting on their 2020 tax return to be 
processed, here's a special tip to ensure the tax return is accepted by 
the IRS for processing. Make sure to enter $0 (zero dollars) for last 
year's AGI on the 2021 tax return. For those who used a Non-Filer tool 
in 2021 to register for an advance Child Tax Credit or third Economic 
Impact Payment in 2021, they should enter $1 as their prior year AGI. 
Everyone else should enter their prior year's AGI from last year's 
return. Remember, if using the same tax preparation software as last year, this field will auto-populate.

5.&nbsp;Free resources are available to help taxpayers file. During
 this challenging year, the IRS reminds taxpayers there are many options
 for free help, including many resources on IRS.gov. For those looking 
to avoid the delays with a paper tax return, <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 is an option. With Free File, leading tax software providers make their
 online products available for free as part of a 20-year partnership 
with the Internal Revenue Service. This year, there are eight products 
in English and two in Spanish. IRS Free File is available to any person 
or family who earned $73,000 or less in 2021. Qualified taxpayers can 
also find free one-on-one tax preparation help around the nation through
 the <a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — With filing season began January 24, the Internal 
Revenue Service reminded taxpayers about several key items to keep in 
mind when filing their federal income tax returns this year.Given the unprecedented circumstances around the pandemic and unique 
challenges for this tax season, the IRS offers a 5-point checklist that 
can help many people speed tax return processing and refund delivery 
while avoiding delays.1. File an accurate return and use e-file and direct deposit to avoid delays. Taxpayers should electronically file and choose&nbsp;<a href="https://www.irs.gov/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">direct deposit</a>&nbsp;as
 soon as they have everything they need to file an accurate return. 
Taxpayers have many choices, including using a trusted tax professional.
 For those using <a href="https://www.irs.gov/filing/e-file-options">e-file,</a>
 the software helps individuals avoid mistakes by doing the math. It 
guides people through each section of their tax return using a 
question-and-answer format.2. For an accurate return, <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">collect all documents</a> before preparing a tax return; make sure stimulus payment and advance Child Tax Credit information is accurate. In
 addition to collecting W-2s, Form 1099s and other income-related 
statements, it is important people have their advance Child Tax Credit 
and Economic Impact Payment information on hand when filing.<ul>
 <li>Advance CTC letter 6419: In late December 2021,
 and continuing into January, the IRS started sending letters to people 
who received advance CTC payments. The letter says, "2021 Total Advance 
Child Tax Credit (AdvCTC) Payments" near the top and, "Letter 6419" on 
the bottom righthand side of the page. Here's what people need to know:

	The letter contains important information that can help ensure the tax return is accurate.People who received advance CTC payments can also check the amount of the payments they received by checking their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>&nbsp;on IRS.gov.Eligible taxpayers who received advance Child Tax Credit payments 
should file a 2021 tax return to receive the second half of the credit. 
Eligible taxpayers who did not receive advance Child Tax Credit payments
 can claim the full credit by filing a tax return.</li><li>The letter contains important information that can help ensure the tax return is accurate.</li><li>People who received advance CTC payments can also check the amount of the payments they received by checking their <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>&nbsp;on IRS.gov.</li><li>Eligible taxpayers who received advance Child Tax Credit payments 
should file a 2021 tax return to receive the second half of the credit. 
Eligible taxpayers who did not receive advance Child Tax Credit payments
 can claim the full credit by filing a tax return.</li><li>Third Economic Impact Payment letter 6475: In late
 January 2022, the IRS will begin issuing letters to people who received
 a third payment in 2021. The letter says, "Your Third Economic Impact 
Payment" near the top and, "Letter 6475" on the bottom righthand side of
 the page. Here's what people need to know:
	Most eligible people already received their stimulus payments. 
This letter will help individuals determine if they are eligible to 
claim the&nbsp;<a href="https://www.irs.gov/newsroom/recovery-rebate-credit">Recovery Rebate Credit (RRC)</a> for missing stimulus payments.People who are eligible for RRC must file a 2021 tax return to claim their remaining stimulus amount.People can also use&nbsp;<a href="https://www.irs.gov/payments/your-online-account">IRS online account</a>&nbsp;to view their Economic Impact Payment amounts.</li><li>Most eligible people already received their stimulus payments. 
This letter will help individuals determine if they are eligible to 
claim the&nbsp;<a href="https://www.irs.gov/newsroom/recovery-rebate-credit">Recovery Rebate Credit (RRC)</a> for missing stimulus payments.</li><li>People who are eligible for RRC must file a 2021 tax return to claim their remaining stimulus amount.</li><li>People can also use&nbsp;<a href="https://www.irs.gov/payments/your-online-account">IRS online account</a>&nbsp;to view their Economic Impact Payment amounts.</li>
 </ul>Both letters – 6419 and 6475 – include important information 
that can help people file an accurate 2021 tax return. If a return 
includes errors or is incomplete, it may require further review while 
the IRS corrects the error, which may slow the tax refund. Using this 
information when preparing a tax return electronically can reduce errors
 and avoid delays in processing.3. Avoid lengthy phone delays; use online resources before calling the IRS. Phone demand on IRS assistance lines remains at record highs. To avoid lengthy delays, the IRS urges people to use IRS.gov to <a href="https://www.irs.gov/help/tax-law-questions">get answers to tax questions</a>, <a href="https://www.irs.gov/refunds">check a refund status</a> or <a href="https://www.irs.gov/payments">pay taxes</a>. There's no wait time or appointment needed — <a href="https://www.irs.gov/help/tools">online tools</a> and resources are available 24 hours a day.Additionally, the IRS has several ways for taxpayers to stay up to date on important tax information:<ul>
 <li>Follow the <a href="https://www.irs.gov/newsroom/irs-social-media">IRS' official social media accounts</a> and <a href="https://www.irs.gov/newsroom/e-news-subscriptions">email subscription lists</a> to stay current on the latest tax topics and alerts.</li><li>Download the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go mobile app</a>, watch <a href="https://www.youtube.com/user/irsvideos">IRS YouTube videos</a>,
 or follow the IRS on Twitter, Facebook, LinkedIn and Instagram for the 
latest updates on tax changes, scam alerts, initiatives, products and 
services.</li><li>Taxpayers can also get information in their preferred language. The
 IRS translates tax resources into several languages and currently has <a href="https://www.irs.gov/help/languages">basic tax information in 20 languages</a>. People can also file <a href="https://www.irs.gov/forms-pubs/about-schedule-lep">Schedule LEP, Request for Change in Language Preference</a>, to receive written communications from the IRS in their preferred language.</li>
 </ul>4. Waiting on a 2020 tax return to be processed? Special tip to help with e-filing a 2021 tax return: In order to <a href="https://www.irs.gov/individuals/electronic-filing-pin-request">validate and successfully submit an electronically filed tax return to the IRS</a>,
 taxpayers need their Adjusted Gross Income, or AGI, from their most 
recent tax return. For those waiting on their 2020 tax return to be 
processed, here's a special tip to ensure the tax return is accepted by 
the IRS for processing. Make sure to enter $0 (zero dollars) for last 
year's AGI on the 2021 tax return. For those who used a Non-Filer tool 
in 2021 to register for an advance Child Tax Credit or third Economic 
Impact Payment in 2021, they should enter $1 as their prior year AGI. 
Everyone else should enter their prior year's AGI from last year's 
return. Remember, if using the same tax preparation software as last year, this field will auto-populate.5.&nbsp;Free resources are available to help taxpayers file. During
 this challenging year, the IRS reminds taxpayers there are many options
 for free help, including many resources on IRS.gov. For those looking 
to avoid the delays with a paper tax return, <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS Free File</a>
 is an option. With Free File, leading tax software providers make their
 online products available for free as part of a 20-year partnership 
with the Internal Revenue Service. This year, there are eight products 
in English and two in Spanish. IRS Free File is available to any person 
or family who earned $73,000 or less in 2021. Qualified taxpayers can 
also find free one-on-one tax preparation help around the nation through
 the <a href="https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers">Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs</a>.

Top 5 things to remember when filing income tax returns in 2022

The Federal Trade Commission staff has submitted a <a href="https://www.ftc.gov/policy/advocacy/advocacy-filings/2022/01/ftc-staff-comment-federal-drug-administration-docket-no-fda">comment to the Food and Drug Administration (FDA)</a> in response to FDA’s request for comment on its proposed rule on establishing over-the-counter hearing aids.

The
 comment supports the proposed rule, which is likely to promote 
competition and innovation in the market for hearing aids, to the 
benefit of health care consumers. As noted in the proposed rule, tens of
 millions of US consumers suffer hearing loss, resulting in significant 
associated health problems. But most of them lack hearing aids, due at 
least in part to the high cost of buying the devices.

According to
 the staff comment, barriers to access to hearing health care may 
include more than just prices for hearing aids themselves. Restricted 
channels of distribution often limit consumer choice to, for example, 
expensive bundles of hearing aids and extended services that many 
consumers may not want or be likely to use. In addition, a lack of 
pricing transparency makes it difficult for consumers to make “apples to
 apples” comparisons between available models, and between bundles of 
devices and services.

The FTC staff’s comment states the FDA’s 
proposed rule would establish an over-the-counter category of hearing 
aids, streamline regulations, and preempt contrary state laws and 
regulations. As a result, the rule is likely to foster:&nbsp;

In 2017, the FTC held a public <a href="https://www.ftc.gov/news-events/events-calendar/2017/04/now-hear-competition-innovation-consumer-protection-issues">workshop</a>
 on competition, innovation, and consumer protection issues in hearing 
healthcare. The record from the workshop supports the FDA’s efforts to 
make hearing products more accessible as a significant way to increase 
competition, reduce prices, and improve access to hearing aids.

The Commission vote approving the comment to the Food and Drug Administration was 4-0.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619632629588.png" alt="" />
 <figcaption></figcaption>
 </figure>The Federal Trade Commission staff has submitted a <a href="https://www.ftc.gov/policy/advocacy/advocacy-filings/2022/01/ftc-staff-comment-federal-drug-administration-docket-no-fda">comment to the Food and Drug Administration (FDA)</a> in response to FDA’s request for comment on its proposed rule on establishing over-the-counter hearing aids.The
 comment supports the proposed rule, which is likely to promote 
competition and innovation in the market for hearing aids, to the 
benefit of health care consumers. As noted in the proposed rule, tens of
 millions of US consumers suffer hearing loss, resulting in significant 
associated health problems. But most of them lack hearing aids, due at 
least in part to the high cost of buying the devices.According to
 the staff comment, barriers to access to hearing health care may 
include more than just prices for hearing aids themselves. Restricted 
channels of distribution often limit consumer choice to, for example, 
expensive bundles of hearing aids and extended services that many 
consumers may not want or be likely to use. In addition, a lack of 
pricing transparency makes it difficult for consumers to make “apples to
 apples” comparisons between available models, and between bundles of 
devices and services.The FTC staff’s comment states the FDA’s 
proposed rule would establish an over-the-counter category of hearing 
aids, streamline regulations, and preempt contrary state laws and 
regulations. As a result, the rule is likely to foster:&nbsp;<ul>
 <li>development and entry into the market of lower priced safe and effective hearing aids;</li><li>new channels of distribution; </li><li>increased availability and diversity of lower priced bundles of hearing aids and services; </li><li>development and entry of remote and web-based ancillary tools for hearing aids; and</li><li>increased competition in markets for existing hearing aids.</li>
 </ul>In 2017, the FTC held a public <a href="https://www.ftc.gov/news-events/events-calendar/2017/04/now-hear-competition-innovation-consumer-protection-issues">workshop</a>
 on competition, innovation, and consumer protection issues in hearing 
healthcare. The record from the workshop supports the FDA’s efforts to 
make hearing products more accessible as a significant way to increase 
competition, reduce prices, and improve access to hearing aids.The Commission vote approving the comment to the Food and Drug Administration was 4-0.

FTC supports proposed rule establishing over-the-counter hearing aids

OMAHA&nbsp; — Troopers with the Nebraska State Patrol arrested two people following separate pursuits overnight.

At approximately 11:25 p.m. Friday, a trooper observed a Buick Regal traveling at 115 miles per hour on Interstate 80 near Grand Island, at mile marker 317. The trooper attempted a traffic stop, but the driver refused to yield and continued westbound at a high rate of speed. The trooper initiated a pursuit.

The Buick exited the interstate multiple times but re-entered I-80 westbound each time. As the vehicle approached Kearney, Buffalo County Sheriff’s Deputies successfully deployed stop sticks to bring the vehicle to a stop, near mile marker 275. Troopers was then able to take the suspect into custody without further incident.

The driver, Andrew Willard, 36, of Bristol, Wisconsin, was arrested for felony flight to avoid arrest, willful reckless driving, obstructing a peace officer, and numerous traffic violations. He was lodged in Hall County Jail. The Kearney Police Department also assisted in this incident.

At approximately 1:45 a.m. Saturday, a trooper observed a Ford Mustang speeding on Interstate 480 in Omaha, near the junction with Interstate 80. The trooper attempted a traffic stop, but the driver refused to yield and continued at a high rate of speed. The trooper initiated a pursuit.

The Ford merged onto I-80 westbound with speeds in excess of 100 miles per hour. The driver exited I-80 at 60th&nbsp;Street. As the vehicle attempted to turn southbound onto 60th&nbsp;Street, the driver lost control and spun-out, bringing the vehicle to a stop. The trooper was then able to take the driver into custody.

The driver, Benjamin Crismon, 37, of Bellevue, was arrested for felony flight to avoid arrest, willful reckless driving, resisting arrest, and traffic violations. He was lodged in Douglas County Jail.

OMAHA&nbsp; — Troopers with the Nebraska State Patrol arrested two people following separate pursuits overnight.At approximately 11:25 p.m. Friday, a trooper observed a Buick Regal traveling at 115 miles per hour on Interstate 80 near Grand Island, at mile marker 317. The trooper attempted a traffic stop, but the driver refused to yield and continued westbound at a high rate of speed. The trooper initiated a pursuit.The Buick exited the interstate multiple times but re-entered I-80 westbound each time. As the vehicle approached Kearney, Buffalo County Sheriff’s Deputies successfully deployed stop sticks to bring the vehicle to a stop, near mile marker 275. Troopers was then able to take the suspect into custody without further incident.The driver, Andrew Willard, 36, of Bristol, Wisconsin, was arrested for felony flight to avoid arrest, willful reckless driving, obstructing a peace officer, and numerous traffic violations. He was lodged in Hall County Jail. The Kearney Police Department also assisted in this incident.At approximately 1:45 a.m. Saturday, a trooper observed a Ford Mustang speeding on Interstate 480 in Omaha, near the junction with Interstate 80. The trooper attempted a traffic stop, but the driver refused to yield and continued at a high rate of speed. The trooper initiated a pursuit.The Ford merged onto I-80 westbound with speeds in excess of 100 miles per hour. The driver exited I-80 at 60th&nbsp;Street. As the vehicle attempted to turn southbound onto 60th&nbsp;Street, the driver lost control and spun-out, bringing the vehicle to a stop. The trooper was then able to take the driver into custody.The driver, Benjamin Crismon, 37, of Bellevue, was arrested for felony flight to avoid arrest, willful reckless driving, resisting arrest, and traffic violations. He was lodged in Douglas County Jail.

2 arrested following multiple pursuits

PIERCE, Neb. (AP) — Three children have died after a home caught fire in a rural area of northern Nebraska. 

The fire broke out just after 3:30 a.m. Saturday in the town of Pierce.

 Three people got out, but a 17-year-old, 15-year-old and 12-year-old were unable to escape. 

Nebraska State Fire Marshal Agency Chief Investigator Adam Matzner says in a news release that they were pronounced dead at the scene. 

 One person was treated at a hospital and released.

 Matzner says the fire was accidental and caused by a wood-burning stove.

PIERCE, Neb. (AP) — Three children have died after a home caught fire in a rural area of northern Nebraska. The fire broke out just after 3:30 a.m. Saturday in the town of Pierce. Three people got out, but a 17-year-old, 15-year-old and 12-year-old were unable to escape. Nebraska State Fire Marshal Agency Chief Investigator Adam Matzner says in a news release that they were pronounced dead at the scene. Their names were not released. Two people were uninjured. One person was treated at a hospital and released. Matzner says the fire was accidental and caused by a wood-burning stove.

3 children killed in house fire in rural Nebraska

LA VISTA, Neb. (AP) — The Papillion La Vista school district is planning to install surveillance cameras at its 16 elementary schools after a boy walked out of one of their schools last year and disappeared. 

The Omaha World-Herald reports that the district is considering spending $900,000 on the cameras inside and outside the schools with $500,000 of that coming from COVID-19 relief money. 

Last May 17, Ryan Larsen slipped out of La Vista West Elementary School during classes around noon. 

Ryan, who has autism and suffers from epileptic seizures, was 11 years old at the time of his disappearance, but his 12th birthday was June 8.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1643577112214.png" alt="Larsen" />
 <figcaption>Larsen</figcaption>
 </figure>LA VISTA, Neb. (AP) — The Papillion La Vista school district is planning to install surveillance cameras at its 16 elementary schools after a boy walked out of one of their schools last year and disappeared. The Omaha World-Herald reports that the district is considering spending $900,000 on the cameras inside and outside the schools with $500,000 of that coming from COVID-19 relief money. Last May 17, Ryan Larsen slipped out of La Vista West Elementary School during classes around noon. Ryan, who has autism and suffers from epileptic seizures, was 11 years old at the time of his disappearance, but his 12th birthday was June 8.

Nebraska school district to install cameras after boy's disappearance

KANSAS CITY (AP) —Omicron, the highly contagious coronavirus variant sweeping across the country, is driving the daily American death toll higher than during last fall’s delta wave, with deaths likely to keep rising for days or even weeks.

The seven-day rolling average for daily new COVID-19 deaths in the U.S. has been climbing since mid-November, reaching 2,267 on Thursday and surpassing a September peak of 2,100 when delta was the dominant variant.

Now omicron is estimated to account for nearly all the virus circulating in the nation. And even though it causes less severe disease for most people, the fact that it is more transmissible means more people are falling ill and dying.

“Omicron will push us over a million deaths,” said Andrew Noymer, a public health professor at the University of California, Irvine. “That will cause a lot of soul searching. There will be a lot of discussion about what we could have done differently, how many of the deaths were preventable.”

The average daily death toll is now at the same level as last February, when the country was slowly coming off its all-time high of 3,300 a day.

More Americans are taking precautionary measures against the virus than before the omicron surge, according to a&nbsp;<a href="https://apnews.com/article/when-will-coronavirus-pandemic-end-poll-3eae1f01412794b152934501f4b2c30f">AP-NORC poll this week</a>. But many people, fatigued by crisis, are returning to some level of normality with hopes that vaccinations or prior infections will protect them.

Omicron symptoms are often milder, and some infected people show none, researchers agree. But like the flu, it can be deadly, especially for people who are older, have other health problems or who are unvaccinated.

“Importantly, ‘milder’ does not mean ‘mild,’” Centers for Disease Control and Prevention Director Dr. Rochelle Walensky said this week during a White House briefing.

Until recently, Chuck Culotta was a healthy middle-aged man who ran a power-washing business in Milford, Delaware. As the omicron wave was ravaging the Northeast, he felt the first symptoms before Christmas and tested positive on Christmas Day. He died less than a week later, on Dec. 31, nine days short of his 51st birthday.

He was unvaccinated, said his brother, Todd, because he had questions about the long-term effects of the vaccine.

“He just wasn’t sure it was the right thing to do — yet,” said Todd Culotta, who got his shots during the summer.

At one urban hospital in Kansas, 50 COVID-19 patients have died this month and more than 200 are being treated. University of Kansas Hospital in Kansas City, Kansas, posted a video from its morgue showing bagged bodies in a refrigeration unit and a worker marking one white body bag with the word “COVID.”

“This is real,” said Ciara Wright, the hospital’s decedent affairs coordinator. “Our concerns are, ‘Are the funeral homes going to come fast enough?’ We do have access to a refrigerated truck. We don’t want to use it if we don’t have to.”

Dr. Katie Dennis, a pathologist who does autopsies for the health system, said the morgue has been at or above capacity almost every day in January, “which is definitely unusual.”

With more than 878,000 deaths, the United States has the largest COVID-19 toll of any nation.

During the coming week, almost every U.S. state will see a faster increase in deaths, although deaths have peaked in a few states, including New Jersey, Pennsylvania, Iowa, Maryland, Alaska and Georgia, according to&nbsp;<a href="https://covid19forecasthub.org/" target="_blank">the COVID-19 Forecast Hub.</a>

New hospital admissions have started to fall for all age groups, according to CDC data, and a drop in deaths is expected to follow.

“In a pre-pandemic world, during some flu seasons, we see 10,000 or 15,000 deaths. We see that in the course of a week sometimes with COVID,” said Nicholas Reich, who aggregates coronavirus projections for the hub in collaboration with the CDC.

“The toll and the sadness and suffering is staggering and very humbling,” said Reich, a professor of biostatistics at University of Massachusetts, Amherst.

— The White House said Friday that about 60 million households ordered 240 million home-test kits under a new government program to expand testing opportunities. The government also said it has shipped tens of millions of masks to convenient locations around the country, including deliveries Friday to community centers in Delaware, Maryland and Virginia.

— The national drugstore chain Walgreens is among pharmacies receiving the government-provided masks. The chain has started offering N95 masks for free at several stores, as long as supplies last. The&nbsp;<a href="https://www.walgreens.com/images/adaptive/pdf/covid/mask_stores.pdf" target="_blank">company’s website</a>&nbsp;lists locations in the Midwest for the initial wave of stores offering masks, but Walgreens said more stores will offer them soon.

— The leading organization for state and local public health officials has called on governments to stop conducting widespread contact tracing, saying it’s no longer necessary. The Association of State and Territorial Health Officials urged governments to focus contact tracing efforts on high-risk, vulnerable populations such as people in homeless shelters and nursing homes.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/12/1639778741791.png" alt="Hospital-photo courtesy University of Kansas Health System" />
 <figcaption>Hospital-photo courtesy University of Kansas Health System</figcaption>
 </figure>KANSAS CITY (AP) —Omicron, the highly contagious coronavirus variant sweeping across the country, is driving the daily American death toll higher than during last fall’s delta wave, with deaths likely to keep rising for days or even weeks.The seven-day rolling average for daily new COVID-19 deaths in the U.S. has been climbing since mid-November, reaching 2,267 on Thursday and surpassing a September peak of 2,100 when delta was the dominant variant.<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1643392776971.png" alt="KDHE reported 134 additional COVID deaths" />
 <figcaption>KDHE reported 134 additional COVID deaths</figcaption>
 </figure>Now omicron is estimated to account for nearly all the virus circulating in the nation. And even though it causes less severe disease for most people, the fact that it is more transmissible means more people are falling ill and dying.“Omicron will push us over a million deaths,” said Andrew Noymer, a public health professor at the University of California, Irvine. “That will cause a lot of soul searching. There will be a lot of discussion about what we could have done differently, how many of the deaths were preventable.”The average daily death toll is now at the same level as last February, when the country was slowly coming off its all-time high of 3,300 a day.More Americans are taking precautionary measures against the virus than before the omicron surge, according to a&nbsp;<a href="https://apnews.com/article/when-will-coronavirus-pandemic-end-poll-3eae1f01412794b152934501f4b2c30f">AP-NORC poll this week</a>. But many people, fatigued by crisis, are returning to some level of normality with hopes that vaccinations or prior infections will protect them.Omicron symptoms are often milder, and some infected people show none, researchers agree. But like the flu, it can be deadly, especially for people who are older, have other health problems or who are unvaccinated.“Importantly, ‘milder’ does not mean ‘mild,’” Centers for Disease Control and Prevention Director Dr. Rochelle Walensky said this week during a White House briefing.Until recently, Chuck Culotta was a healthy middle-aged man who ran a power-washing business in Milford, Delaware. As the omicron wave was ravaging the Northeast, he felt the first symptoms before Christmas and tested positive on Christmas Day. He died less than a week later, on Dec. 31, nine days short of his 51st birthday.He was unvaccinated, said his brother, Todd, because he had questions about the long-term effects of the vaccine.“He just wasn’t sure it was the right thing to do — yet,” said Todd Culotta, who got his shots during the summer.At one urban hospital in Kansas, 50 COVID-19 patients have died this month and more than 200 are being treated. University of Kansas Hospital in Kansas City, Kansas, posted a video from its morgue showing bagged bodies in a refrigeration unit and a worker marking one white body bag with the word “COVID.”“This is real,” said Ciara Wright, the hospital’s decedent affairs coordinator. “Our concerns are, ‘Are the funeral homes going to come fast enough?’ We do have access to a refrigerated truck. We don’t want to use it if we don’t have to.”Dr. Katie Dennis, a pathologist who does autopsies for the health system, said the morgue has been at or above capacity almost every day in January, “which is definitely unusual.”With more than 878,000 deaths, the United States has the largest COVID-19 toll of any nation.During the coming week, almost every U.S. state will see a faster increase in deaths, although deaths have peaked in a few states, including New Jersey, Pennsylvania, Iowa, Maryland, Alaska and Georgia, according to&nbsp;<a href="https://covid19forecasthub.org/" target="_blank">the COVID-19 Forecast Hub.</a>New hospital admissions have started to fall for all age groups, according to CDC data, and a drop in deaths is expected to follow.“In a pre-pandemic world, during some flu seasons, we see 10,000 or 15,000 deaths. We see that in the course of a week sometimes with COVID,” said Nicholas Reich, who aggregates coronavirus projections for the hub in collaboration with the CDC.“The toll and the sadness and suffering is staggering and very humbling,” said Reich, a professor of biostatistics at University of Massachusetts, Amherst.In other developments:— The White House said Friday that about 60 million households ordered 240 million home-test kits under a new government program to expand testing opportunities. The government also said it has shipped tens of millions of masks to convenient locations around the country, including deliveries Friday to community centers in Delaware, Maryland and Virginia.— The national drugstore chain Walgreens is among pharmacies receiving the government-provided masks. The chain has started offering N95 masks for free at several stores, as long as supplies last. The&nbsp;<a href="https://www.walgreens.com/images/adaptive/pdf/covid/mask_stores.pdf" target="_blank">company’s website</a>&nbsp;lists locations in the Midwest for the initial wave of stores offering masks, but Walgreens said more stores will offer them soon.— The leading organization for state and local public health officials has called on governments to stop conducting widespread contact tracing, saying it’s no longer necessary. The Association of State and Territorial Health Officials urged governments to focus contact tracing efforts on high-risk, vulnerable populations such as people in homeless shelters and nursing homes.___

Omicron drives US deaths higher than in fall's delta wave

HUMBOLDT, Neb. (AP) — Investigators say they do not suspect foul play after two people were found dead in a home in southeastern Nebraska. 

Pawnee County deputies on a welfare check found the bodies of 55-year-old Dirk Dobrovolny and 86-year-old Ila Dobrovolny on Wednesday. 

The Nebraska State Patrol says an investigation is ongoing. Investigators say they found no evidence of injuries. 

A postal worker had requested the welfare check after noticing that mail hadn’t been retrieved for several weeks.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/11/1637273510413.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>HUMBOLDT, Neb. (AP) — Investigators say they do not suspect foul play after two people were found dead in a home in southeastern Nebraska. Pawnee County deputies on a welfare check found the bodies of 55-year-old Dirk Dobrovolny and 86-year-old Ila Dobrovolny on Wednesday. The Nebraska State Patrol says an investigation is ongoing. Investigators say they found no evidence of injuries. A postal worker had requested the welfare check after noticing that mail hadn’t been retrieved for several weeks.

Foul play not suspected after 2 found dead in SE Nebraska

WASHINGTON (AP) — The Biden administration is making 400 million N95 masks available for free to U.S. residents.

The masks are available for pickup at pharmacies and community health centers across the country.&nbsp; Click&nbsp;<a href="https://www.cdc.gov/vaccines/covid-19/retail-pharmacy-program/participating-pharmacies.html">here to find a list of participating retailers</a>.

 The comes after federal officials emphasized the masks' better protection against the omicron variant of COVID-19 over cloth face coverings. The masks will come from the government's Strategic National Stockpile, which has more than 750 million of the highly protective masks on hand. 

How many times can you reuse an N95 mask?

The U.S. Centers of Disease Control and Prevention says health care workers can wear an N95 mask up to five times. But experts say how often the average person can safely wear one will vary depending on how it’s used.

Using the same mask to run to the grocery store, for example, is very different than wearing it all day at work.

The amount of time a mask is worn is more important than how frequently it’s worn, says Richard Flagan, who studies masks and aerosols at the California Institute of Technology.

In general, he recommends limiting the use of an N95 mask to about two or three days.

With every breath you take in an N95, particles accumulate on the mask, Flagan says. That could make it more difficult to breathe if the mask has trapped a lot of particles.

“They are degrading the performance of the mask,” Flagan says.

The elastic band on the mask could also get worn out and not fit around your face as snugly. It might also get dirty or wet, especially if you’re using it while exercising.

If you notice any of these changes to your mask, it’s time to stop using it — even if you’ve only used it a few hours. And since N95 masks can’t be washed, they should be thrown away once you can no longer use them.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1642088735613.png" alt="" />
 <figcaption></figcaption>
 </figure>WASHINGTON (AP) — The Biden administration is making 400 million N95 masks available for free to U.S. residents.The masks are available for pickup at pharmacies and community health centers across the country.&nbsp; Click&nbsp;<a href="https://www.cdc.gov/vaccines/covid-19/retail-pharmacy-program/participating-pharmacies.html">here to find a list of participating retailers</a>. The comes after federal officials emphasized the masks' better protection against the omicron variant of COVID-19 over cloth face coverings. The masks will come from the government's Strategic National Stockpile, which has more than 750 million of the highly protective masks on hand. How many times can you reuse an N95 mask?The U.S. Centers of Disease Control and Prevention says health care workers can wear an N95 mask up to five times. But experts say how often the average person can safely wear one will vary depending on how it’s used.Using the same mask to run to the grocery store, for example, is very different than wearing it all day at work.The amount of time a mask is worn is more important than how frequently it’s worn, says Richard Flagan, who studies masks and aerosols at the California Institute of Technology.In general, he recommends limiting the use of an N95 mask to about two or three days.With every breath you take in an N95, particles accumulate on the mask, Flagan says. That could make it more difficult to breathe if the mask has trapped a lot of particles.“They are degrading the performance of the mask,” Flagan says.The elastic band on the mask could also get worn out and not fit around your face as snugly. It might also get dirty or wet, especially if you’re using it while exercising.If you notice any of these changes to your mask, it’s time to stop using it — even if you’ve only used it a few hours. And since N95 masks can’t be washed, they should be thrown away once you can no longer use them.___

Free N95 masks now available at many pharmacies nationwide

By JILL BLEED and SEAN MURPHY Associated Press

OKLAHOMA CITY (AP) — A federal judge has resentenced "Tiger King" Joe Exotic to 21 years in prison. The former zookeeper — whose real name is Joseph Maldonado-Passage — was convicted in a murder-for-hire case involving his chief rival, Carole Baskin. 

He was sentenced two years ago to 22 years in prison, but a federal appeals court ruled last year that the proper sentencing guidelines weren't used.  He was resentenced Friday in Oklahoma City.

Prosecutors say Maldonado-Passage tried to hire two different people — including an undercover FBI agent — to kill Baskin, who'd criticized his treatment of animals. 

Baskin attended Friday's sentencing and said Maldonado-Passage "continues to harbor intense feelings of ill will toward me."

By JILL BLEED and SEAN MURPHY Associated PressOKLAHOMA CITY (AP) — A federal judge has resentenced "Tiger King" Joe Exotic to 21 years in prison. The former zookeeper — whose real name is Joseph Maldonado-Passage — was convicted in a murder-for-hire case involving his chief rival, Carole Baskin. He was sentenced two years ago to 22 years in prison, but a federal appeals court ruled last year that the proper sentencing guidelines weren't used. He was resentenced Friday in Oklahoma City.<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1643400522851.png" alt="Santa Rose County (Fla.) Jail" />
 <figcaption>Santa Rose County (Fla.) Jail</figcaption>
 </figure>Prosecutors say Maldonado-Passage tried to hire two different people — including an undercover FBI agent — to kill Baskin, who'd criticized his treatment of animals. Baskin attended Friday's sentencing and said Maldonado-Passage "continues to harbor intense feelings of ill will toward me."

'Tiger King' Joe Exotic resentenced to 21 years in prison

OMAHA, Neb. (AP) — Police say an Omaha man who was found inside a car with gunshot wounds has died from his injuries. 

Omaha police say in a news release that officers were called around 11 p.m. Thursday to a residential area just north of Sorenson Parkway and found the victim.

 He was rushed to an Omaha hospital, where he later died. 

Police identified the victim as 46-year-old Daron Hunter of Omaha.

 Police have not announced any suspects or arrests in the case and have asked anyone with information on the shooting to contact CrimeStoppers. 

Any tip leading to an arrest is eligible for a $25,000 reward.

OMAHA, Neb. (AP) — Police say an Omaha man who was found inside a car with gunshot wounds has died from his injuries. Omaha police say in a news release that officers were called around 11 p.m. Thursday to a residential area just north of Sorenson Parkway and found the victim. He was rushed to an Omaha hospital, where he later died. Police identified the victim as 46-year-old Daron Hunter of Omaha. Police have not announced any suspects or arrests in the case and have asked anyone with information on the shooting to contact CrimeStoppers. Any tip leading to an arrest is eligible for a $25,000 reward.

Police say Omaha man found in car had been fatally shot

OMAHA&nbsp; — The&nbsp;Nebraska State Patrol is joining Omaha and Council Bluffs area agencies and organizations to take a stand against speeding in the metro area. The Iowa and Nebraska Departments of Transportation, the city of Omaha, and more than 20 agencies and organizations are asking motorists to watch their speed by joining their voices together in a public education campaign to emphasize that following posted speed limits is critical to driver, passenger, pedestrian, and cyclist safety.

This week, you'll be seeing messages related to "Speeding Awareness Week" on social media, digital ads, and dynamic message signs around the metro and both states. As traffic volumes have rebounded from an initial decline during the early months of the COVID-19 pandemic, speeding has remained a serious issue.

“Our Troopers in Omaha have been focused on excessive speeding for the last several years and we saw a dramatic increase at the start of the pandemic,” said Captain Matt Sutter, Commander of Troop A – Omaha. “This partnership is meant to highlight that following posted speed limits not only makes your trip safer, but also has an impact on others sharing the road.”

Speeding, both "casual" and excessive, can result in serious losses of time, money, and, most importantly, human life. That's why, as part of Speeding Awareness Week, every partner agency encourages drivers to slow down and follow the posted speed limit.

While areas across the country are dealing with excessive speeding issues, Omaha and Council Bluffs metro area agencies are hoping to combat the problem via an educational campaign before traffic volumes increase even more during the spring and summer months. Information about the Omaha-Council Bluffs metro area's Speeding Awareness Week can be found at:&nbsp;<a href="https://storymaps.arcgis.com/stories/b1974092164a4503ad1ae6060d1826d0" target="_blank">slowdownmetro.com</a>.

OMAHA&nbsp; — The&nbsp;Nebraska State Patrol is joining Omaha and Council Bluffs area agencies and organizations to take a stand against speeding in the metro area. The Iowa and Nebraska Departments of Transportation, the city of Omaha, and more than 20 agencies and organizations are asking motorists to watch their speed by joining their voices together in a public education campaign to emphasize that following posted speed limits is critical to driver, passenger, pedestrian, and cyclist safety.This week, you'll be seeing messages related to "Speeding Awareness Week" on social media, digital ads, and dynamic message signs around the metro and both states. As traffic volumes have rebounded from an initial decline during the early months of the COVID-19 pandemic, speeding has remained a serious issue.<figure>
 <img src="https://media.eaglewebservices.com/public/2022/1/1643386648358.png" alt="" />
 <figcaption></figcaption>
 </figure>“Our Troopers in Omaha have been focused on excessive speeding for the last several years and we saw a dramatic increase at the start of the pandemic,” said Captain Matt Sutter, Commander of Troop A – Omaha. “This partnership is meant to highlight that following posted speed limits not only makes your trip safer, but also has an impact on others sharing the road.”Speeding, both "casual" and excessive, can result in serious losses of time, money, and, most importantly, human life. That's why, as part of Speeding Awareness Week, every partner agency encourages drivers to slow down and follow the posted speed limit.While areas across the country are dealing with excessive speeding issues, Omaha and Council Bluffs metro area agencies are hoping to combat the problem via an educational campaign before traffic volumes increase even more during the spring and summer months. Information about the Omaha-Council Bluffs metro area's Speeding Awareness Week can be found at:&nbsp;<a href="https://storymaps.arcgis.com/stories/b1974092164a4503ad1ae6060d1826d0" target="_blank">slowdownmetro.com</a>.

NSP joins Omaha Metro Agencies in Speeding Awareness Campaign

WASHINGTON – More people without children now qualify for the Earned 
Income Tax Credit (EITC), the federal government's largest refundable 
tax credit for low- to moderate-income families.

In addition, families can use pre-pandemic income levels to qualify 
if it results in a larger credit. The Internal Revenue Service and 
partners across the nation highlight those changes today as they mark 
the 16th annual EITC Awareness Day.

Enacted in 1975, EITC is regarded as one of the government's largest 
antipoverty programs helping millions of American families every year. 
The IRS and partners nationwide urge people to check to see if they 
qualify for this important credit, and also urge people who don't 
normally file a tax return to review whether they qualify for EITC and 
other valuable credits like the Child Tax Credit or the Recovery Rebate 
Credit, also referred to as stimulus payments.

"There are important changes to EITC that will help this credit reach
 more hard-working families this year," said IRS Commissioner Chuck 
Rettig. "We urge people potentially eligible for this valuable credit to
 review the guidelines; many people each year overlook this and leave 
money on the table. On this EITC Awareness Day, we want to make sure 
everyone who qualifies for the credit knows about it and has the 
information they need to get it."

The IRS began accepting 2021 tax returns on January 24, 2022. 
Taxpayers can ensure they're getting all the credits and deductions for 
which they qualify, including EITC, by filing their taxes 
electronically, using a trusted tax professional or using an <a href="https://apps.irs.gov/app/freeFile/filing-status">IRS Free File</a>
 partner's name-brand software. Taxpayers whose adjusted gross income 
(or AGI) is $73,000 or less qualify for Free File partner offers.

The IRS also reminds taxpayers that the quickest way to get a tax 
refund is by filing an accurate tax return electronically and choosing 
direct deposit for their refund. Tax software, tax professionals and 
other free options can help people see if they qualify for the EITC.

For 2021 only, more childless workers and couples can qualify for the
 EITC, and the maximum credit is nearly tripled for these taxpayers. For
 the first time, the credit is now available to both younger workers and
 senior citizens.

For 2021, the EITC is generally available to filers without 
qualifying children who are at least 19 years old with earned income 
below $21,430; $27,380 for spouses filing a joint return. The maximum 
EITC for filers with no qualifying children is $1,502, up from $538 in 
2020. There are also special exceptions for people who are 18 years old 
and were formerly in foster care or are experiencing homelessness. 
Full-time students under age 24 don't qualify. There is no upper age 
limit for claiming the credit if taxpayers have earned income. In the 
past, the EITC for those with no dependents was only available to people
 ages 25 to 64.

Another change for 2021 allows individuals to figure the EITC using 
their 2019 earned income if it was higher than their 2021 earned income.
 To qualify for the EITC, people must have earned income through 
employment or other sources, so this option may help workers get a 
larger credit if they earned less in 2021 or received unemployment 
income instead of their regular wages. See the <a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">instructions for Form 1040</a>&nbsp;PDF, line 27 c.

For 2021, the amount of the credit has been increased and the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables">phaseout income limits</a>
 at which taxpayers can claim the credit have been expanded. For 
instance, the maximum EITC for a married couple filing jointly with 
three or more children is $6,728 and the upper-income level for that 
same family is $57,414. In 2020, the maximum EITC for a family in that 
situation was $6,660 and the upper-income level was $56,844.

Taxpayers should also note that any <a href="https://www.irs.gov/coronavirus/economic-impact-payments">Economic Impact Payments or Child Tax Credit payments</a>
 received are not taxable or counted as income for purposes of claiming 
the EITC. Eligible individuals who did not receive the full amounts of 
their Economic Impact Payments may claim the Recovery Rebate Credit on 
their 2021 tax return. See <a href="https://www.irs.gov/newsroom/recovery-rebate-credit">IRS.gov/rrc</a> for more information.

New law changes expand the EITC for 2021 and future years. These changes include:

The EITC is the federal government's largest refundable federal 
income tax credit for low- to moderate-income workers. For those who 
qualify, and if the credit is larger than the amount of tax they owe, 
they will receive a refund for the difference. While the majority of 
those eligible claim the EITC every year, IRS estimates that one of five
 eligible taxpayers do not claim the credit.

Nationwide last year, almost 25 million eligible workers and families
 received over $60 billion in EITC allowing for the payment of 
necessities, housing, and educational training, with an average EITC 
nationwide of $2,411. For 2021, the EITC is worth as much as $6,728 for a
 family with three or more children or up to $1,502 for taxpayers who do
 not have a qualifying child.

Look for EITC Refunds by early March if no issues with tax return

By law, the IRS cannot issue refunds before mid-February for tax 
returns that claim the EITC or the Additional Child Tax Credit (ACTC). 
The IRS must hold the entire refund − even the portion not associated 
with the EITC or ACTC and the <a href="https://www.irs.gov/newsroom/recovery-rebate-credit">Recovery Rebate Credit</a>
 if applicable. This helps ensure taxpayers receive the refund they 
deserve and gives the agency more time to detect and prevent errors and 
fraud.

<a href="https://www.irs.gov/refunds">Where’s My Refund?</a> on IRS.gov and the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go app</a>
 will be updated with projected deposit dates for most early EITC/ACTC 
refund filers by February 19. Therefore, EITC/ACTC filers will not see 
an update to their refund status for several days after February 15. Due
 to weekends and other factors, the IRS expects most EITC or ACTC 
related refunds to be available in taxpayer bank accounts or on debit 
cards by the first week of March, if they choose direct deposit and 
there are no other issues with their tax return.&nbsp;

Workers at risk for overlooking this important credit include taxpayers:

To get the EITC, workers must file a tax return and claim the credit.
 Eligible taxpayers should claim the credit even if their earnings were 
below the income requirement to file a tax return. Free tax preparation 
help is available online and through volunteer organizations.

Those eligible for the EITC have these options:

The IRS reminds taxpayers to be sure they have valid Social 
Security numbers for themselves, their spouse if filing a joint return, 
and for each qualifying child claimed for the EITC. The SSNs must be 
issued before the due date of the return, including extensions. There 
are special rules for those in the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/military-and-clergy-rules-for-the-earned-income-tax-credit">military</a> or those out of the country.

Taxpayers are responsible for the accuracy of their tax return even 
if someone else prepares it for them. Since the rules for claiming the 
EITC can be complex, the IRS urges taxpayers to understand all of them. 
People can find help to make sure they're eligible by visiting a free 
tax return preparation site, or using Free File software or by using a <a href="https://www.irs.gov/taxtopics/tc254">paid tax professional</a>.

Be sure to <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">choose a tax preparer</a>
 wisely. Beware of scams that claim to increase the EITC refund. Scams 
that create fictitious qualifying children or inflate income levels to 
get the maximum EITC could leave taxpayers with a penalty.

IRS.gov is a valuable first stop to help taxpayers get it right this filing season. Information on <a href="https://www.irs.gov/credits-deductions-for-individuals">other tax credits</a>, such as the <a href="https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents">Child Tax Credit</a>, is also available.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>WASHINGTON – More people without children now qualify for the Earned 
Income Tax Credit (EITC), the federal government's largest refundable 
tax credit for low- to moderate-income families.In addition, families can use pre-pandemic income levels to qualify 
if it results in a larger credit. The Internal Revenue Service and 
partners across the nation highlight those changes today as they mark 
the 16th annual EITC Awareness Day.Enacted in 1975, EITC is regarded as one of the government's largest 
antipoverty programs helping millions of American families every year. 
The IRS and partners nationwide urge people to check to see if they 
qualify for this important credit, and also urge people who don't 
normally file a tax return to review whether they qualify for EITC and 
other valuable credits like the Child Tax Credit or the Recovery Rebate 
Credit, also referred to as stimulus payments."There are important changes to EITC that will help this credit reach
 more hard-working families this year," said IRS Commissioner Chuck 
Rettig. "We urge people potentially eligible for this valuable credit to
 review the guidelines; many people each year overlook this and leave 
money on the table. On this EITC Awareness Day, we want to make sure 
everyone who qualifies for the credit knows about it and has the 
information they need to get it."The IRS began accepting 2021 tax returns on January 24, 2022. 
Taxpayers can ensure they're getting all the credits and deductions for 
which they qualify, including EITC, by filing their taxes 
electronically, using a trusted tax professional or using an <a href="https://apps.irs.gov/app/freeFile/filing-status">IRS Free File</a>
 partner's name-brand software. Taxpayers whose adjusted gross income 
(or AGI) is $73,000 or less qualify for Free File partner offers.The IRS also reminds taxpayers that the quickest way to get a tax 
refund is by filing an accurate tax return electronically and choosing 
direct deposit for their refund. Tax software, tax professionals and 
other free options can help people see if they qualify for the EITC.<h2>What's new?</h2><h2>Childless EITC expanded for 2021</h2>For 2021 only, more childless workers and couples can qualify for the
 EITC, and the maximum credit is nearly tripled for these taxpayers. For
 the first time, the credit is now available to both younger workers and
 senior citizens.For 2021, the EITC is generally available to filers without 
qualifying children who are at least 19 years old with earned income 
below $21,430; $27,380 for spouses filing a joint return. The maximum 
EITC for filers with no qualifying children is $1,502, up from $538 in 
2020. There are also special exceptions for people who are 18 years old 
and were formerly in foster care or are experiencing homelessness. 
Full-time students under age 24 don't qualify. There is no upper age 
limit for claiming the credit if taxpayers have earned income. In the 
past, the EITC for those with no dependents was only available to people
 ages 25 to 64.<h2>Income from 2019</h2>Another change for 2021 allows individuals to figure the EITC using 
their 2019 earned income if it was higher than their 2021 earned income.
 To qualify for the EITC, people must have earned income through 
employment or other sources, so this option may help workers get a 
larger credit if they earned less in 2021 or received unemployment 
income instead of their regular wages. See the <a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">instructions for Form 1040</a>&nbsp;PDF, line 27 c.<h2>Phase out and credit limits</h2>For 2021, the amount of the credit has been increased and the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables">phaseout income limits</a>
 at which taxpayers can claim the credit have been expanded. For 
instance, the maximum EITC for a married couple filing jointly with 
three or more children is $6,728 and the upper-income level for that 
same family is $57,414. In 2020, the maximum EITC for a family in that 
situation was $6,660 and the upper-income level was $56,844.Taxpayers should also note that any <a href="https://www.irs.gov/coronavirus/economic-impact-payments">Economic Impact Payments or Child Tax Credit payments</a>
 received are not taxable or counted as income for purposes of claiming 
the EITC. Eligible individuals who did not receive the full amounts of 
their Economic Impact Payments may claim the Recovery Rebate Credit on 
their 2021 tax return. See <a href="https://www.irs.gov/newsroom/recovery-rebate-credit">IRS.gov/rrc</a> for more information.<h2>2021 and beyond</h2>New law changes expand the EITC for 2021 and future years. These changes include:<ul>
 <li>More workers and working families who also have investment 
income can get the credit. Starting in 2021, the amount of investment 
income they can receive and still be eligible for the EITC increases to 
$10,000. In 2020, the limit was $3,650. After 2021, the $10,000 limit is
 indexed for inflation.</li><li>Married but separated spouses can choose to be treated as not 
married for EITC purposes. To qualify, the spouse claiming the credit 
cannot file jointly with the other spouse, must have a qualifying child 
living with them for more than half the year and either:
	Do not have the same principal residence as the other spouse for at least the last six months out of the year.Are legally separated according to their state law under a written
 separation agreement or a decree of separate maintenance and not live 
in the same household as their spouse at the end of the tax year for 
which the EITC is being claimed.
		Taxpayers should file <a href="https://www.irs.gov/forms-pubs/about-schedule-eic-form-1040">Schedule EIC (Form 1040)</a> and check the box showing them as married filing separately with a qualifying child.In the past, married taxpayers had to file with their spouse to claim the EITC.</li><li>Do not have the same principal residence as the other spouse for at least the last six months out of the year.</li><li>Are legally separated according to their state law under a written
 separation agreement or a decree of separate maintenance and not live 
in the same household as their spouse at the end of the tax year for 
which the EITC is being claimed.
		Taxpayers should file <a href="https://www.irs.gov/forms-pubs/about-schedule-eic-form-1040">Schedule EIC (Form 1040)</a> and check the box showing them as married filing separately with a qualifying child.In the past, married taxpayers had to file with their spouse to claim the EITC.</li><li>Taxpayers should file <a href="https://www.irs.gov/forms-pubs/about-schedule-eic-form-1040">Schedule EIC (Form 1040)</a> and check the box showing them as married filing separately with a qualifying child.</li><li>In the past, married taxpayers had to file with their spouse to claim the EITC.</li>
 </ul><ul>
 <li>Single people and couples with children who have Social 
Security numbers can claim the credit, even if their children do not 
have SSNs. In this instance, they would get the smaller credit available
 to childless workers. In the past, these filers didn't qualify for the 
credit.
	Taxpayers should file <a href="https://www.irs.gov/forms-pubs/about-schedule-eic-form-1040">Schedule EIC (Form 1040)</a>
 if they have a qualifying child. If they have at least one child who 
meets the conditions to be their qualifying child for purposes of 
claiming the EITC, they should complete and attach Schedule EIC to their
 Form 1040 or 1040-SR even if that child doesn't have a valid SSN. For 
more information, including how to complete Schedule EIC if your 
qualifying child doesn't have a valid SSN, see the <a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">instructions for Form 1040</a>&nbsp;PDF, line 27a, and Schedule EIC.</li><li>Taxpayers should file <a href="https://www.irs.gov/forms-pubs/about-schedule-eic-form-1040">Schedule EIC (Form 1040)</a>
 if they have a qualifying child. If they have at least one child who 
meets the conditions to be their qualifying child for purposes of 
claiming the EITC, they should complete and attach Schedule EIC to their
 Form 1040 or 1040-SR even if that child doesn't have a valid SSN. For 
more information, including how to complete Schedule EIC if your 
qualifying child doesn't have a valid SSN, see the <a href="https://www.irs.gov/pub/irs-pdf/i1040gi.pdf">instructions for Form 1040</a>&nbsp;PDF, line 27a, and Schedule EIC.</li>
 </ul><h2>Vital refund boost</h2>The EITC is the federal government's largest refundable federal 
income tax credit for low- to moderate-income workers. For those who 
qualify, and if the credit is larger than the amount of tax they owe, 
they will receive a refund for the difference. While the majority of 
those eligible claim the EITC every year, IRS estimates that one of five
 eligible taxpayers do not claim the credit.Nationwide last year, almost 25 million eligible workers and families
 received over $60 billion in EITC allowing for the payment of 
necessities, housing, and educational training, with an average EITC 
nationwide of $2,411. For 2021, the EITC is worth as much as $6,728 for a
 family with three or more children or up to $1,502 for taxpayers who do
 not have a qualifying child.<h2>Look for EITC Refunds by early March if no issues with tax return</h2>By law, the IRS cannot issue refunds before mid-February for tax 
returns that claim the EITC or the Additional Child Tax Credit (ACTC). 
The IRS must hold the entire refund − even the portion not associated 
with the EITC or ACTC and the <a href="https://www.irs.gov/newsroom/recovery-rebate-credit">Recovery Rebate Credit</a>
 if applicable. This helps ensure taxpayers receive the refund they 
deserve and gives the agency more time to detect and prevent errors and 
fraud.<a href="https://www.irs.gov/refunds">Where’s My Refund?</a> on IRS.gov and the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go app</a>
 will be updated with projected deposit dates for most early EITC/ACTC 
refund filers by February 19. Therefore, EITC/ACTC filers will not see 
an update to their refund status for several days after February 15. Due
 to weekends and other factors, the IRS expects most EITC or ACTC 
related refunds to be available in taxpayer bank accounts or on debit 
cards by the first week of March, if they choose direct deposit and 
there are no other issues with their tax return.&nbsp;<h2>Workers who can claim the EITC</h2>Workers at risk for overlooking this important credit include taxpayers:<ul>
 <li>Without children, including those workers who are at least 19 years old and older than 64</li><li>Living in non-traditional families, such as a grandparent raising a grandchild</li><li>Whose earnings declined or whose marital or parental status changed</li><li>With limited English language skills</li><li>Who are members of the armed forces</li><li>Living in rural areas</li><li>Who are Native Americans</li><li>With disabilities or who provide care for a disabled dependent</li>
 </ul><h2>How to claim the EITC</h2>To get the EITC, workers must file a tax return and claim the credit.
 Eligible taxpayers should claim the credit even if their earnings were 
below the income requirement to file a tax return. Free tax preparation 
help is available online and through volunteer organizations.Those eligible for the EITC have these options:<ul>
 <li>Find a trusted tax professional. The IRS also reminds taxpayers 
that a trusted tax professional can prepare their tax return and provide
 helpful information and advice. <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">Tips for choosing a return preparer</a>,
 including certified public accountants, enrolled agents, attorneys and 
many others who don't have a professional credential, and details about <a href="https://www.irs.gov/tax-professionals/irs-tax-pro-association-partners">national tax professional groups</a> are available on IRS.gov. EITC recipients should be careful not to be duped by an unscrupulous return preparer.</li><li><a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">Free File on IRS.gov</a>.
 Free brand-name tax software is available that leads taxpayers through a
 question-and-answer format to help prepare the tax return and claim 
credits and deductions if they're eligible. Free File also provides 
online versions of IRS paper forms, an option called <a href="https://www.irs.gov/e-file-providers/before-starting-free-file-fillable-forms">Free File Fillable Forms</a>, best suited for taxpayers comfortable preparing their own returns.</li><li><a href="https://www.irs.gov/individuals/irs-free-tax-return-preparation-programs">Free tax preparation sites</a>.
 EITC-eligible workers can seek free tax preparation at thousands of 
Volunteer Income Tax Assistance (VITA) and Tax Counseling for the 
Elderly (TCE) sites. To locate the nearest site, use the <a href="https://www.irs.gov/individuals/find-a-location-for-free-tax-prep">search tool</a> on IRS.gov, the <a href="https://www.irs.gov/newsroom/irs2goapp">IRS2Go smartphone application</a>, or call toll-free <a href="tel:800-906-9887">800-906-9887</a>. Taxpayers should bring all required documents and information.</li>
 </ul>The IRS reminds taxpayers to be sure they have valid Social 
Security numbers for themselves, their spouse if filing a joint return, 
and for each qualifying child claimed for the EITC. The SSNs must be 
issued before the due date of the return, including extensions. There 
are special rules for those in the <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/military-and-clergy-rules-for-the-earned-income-tax-credit">military</a> or those out of the country.<h2>Avoid errors</h2>Taxpayers are responsible for the accuracy of their tax return even 
if someone else prepares it for them. Since the rules for claiming the 
EITC can be complex, the IRS urges taxpayers to understand all of them. 
People can find help to make sure they're eligible by visiting a free 
tax return preparation site, or using Free File software or by using a <a href="https://www.irs.gov/taxtopics/tc254">paid tax professional</a>.<h2>Beware of scams</h2>Be sure to <a href="https://www.irs.gov/tax-professionals/choosing-a-tax-professional">choose a tax preparer</a>
 wisely. Beware of scams that claim to increase the EITC refund. Scams 
that create fictitious qualifying children or inflate income levels to 
get the maximum EITC could leave taxpayers with a penalty.<h2>Visit IRS online</h2>IRS.gov is a valuable first stop to help taxpayers get it right this filing season. Information on <a href="https://www.irs.gov/credits-deductions-for-individuals">other tax credits</a>, such as the <a href="https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents">Child Tax Credit</a>, is also available.<h2>Related items</h2><ul>
 <li><a href="https://www.eitc.irs.gov/">EITC Central</a>, helpful resources for IRS partners and others.</li><li><a href="https://www.irs.gov/forms-pubs/about-publication-596">Publication 596, Earned Income Credit (EIC)</a>.</li><li><a href="https://www.irs.gov/tax-professionals">Tax Professionals</a>, another place for valuable EITC resources and assistance.</li>
 </ul>

IRS: Changes mean more qualify for Earned Income Tax Credit 

Consumers
 in 2021 reported losing about $770 million to fraud initiated on social
 media—about one fourth of all reported fraud losses for the year and an
 18-fold increase from 2017, according to the Federal Trade Commission’s
 <a href="https://www.ftc.gov/news-events/blogs/data-spotlight/2022/01/social-media-gold-mine-scammers-2021">latest Consumer Protection Data Spotlight</a>.

Of
 those who reported losing money to fraud in 2021, more than 95,000 
indicated that they were first contacted on social media—more than twice
 the 2020 number. Investment scams topped the list of total reported 
dollar losses, followed by romance scams. The largest number of reports 
came from people who lost money to online shopping scams. Most of the 
reports about online shopping scams involved someone who ordered a 
product they saw marketed on social media that never arrived. Consumers 
who listed the social media platform where the undelivered products were
 marketed most often named Facebook or Instagram.

To learn more about how to spot, avoid, and report scams—and how to recover money if you have paid a scammer—visit <a href="https://www.ftc.gov/scams">ftc.gov/scams</a>. If you spot a scam, report it to the FTC at <a href="http://www.reportfraud.ftc.gov/">ReportFraud.ftc.gov</a>.

The Federal Trade Commission works to <a href="https://www.ftc.gov/about-ftc/bureaus-offices/bureau-competition">promote competition</a>, <a href="https://www.ftc.gov/about-ftc/bureaus-offices/bureau-consumer-protection">stop deceptive and unfair business practices and scams</a>, and <a href="https://consumer.ftc.gov/">educate consumers</a>. Report fraud, scams, or bad business practices at <a href="https://reportfraud.ftc.gov/">ReportFraud.ftc.gov</a>. Get consumer advice at <a href="https://consumer.ftc.gov/">consumer.ftc.gov</a>. Also, <a href="https://www.ftc.gov/news-events/social-media">follow the FTC on social media</a>, <a href="https://www.ftc.gov/stay-connected">subscribe to press releases</a>, and read the FTC’s <a href="https://www.ftc.gov/news-events/blogs">blogs</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/4/1619632629588.png" alt="" />
 <figcaption></figcaption>
 </figure>FTCConsumers
 in 2021 reported losing about $770 million to fraud initiated on social
 media—about one fourth of all reported fraud losses for the year and an
 18-fold increase from 2017, according to the Federal Trade Commission’s
 <a href="https://www.ftc.gov/news-events/blogs/data-spotlight/2022/01/social-media-gold-mine-scammers-2021">latest Consumer Protection Data Spotlight</a>. Of
 those who reported losing money to fraud in 2021, more than 95,000 
indicated that they were first contacted on social media—more than twice
 the 2020 number. Investment scams topped the list of total reported 
dollar losses, followed by romance scams. The largest number of reports 
came from people who lost money to online shopping scams. Most of the 
reports about online shopping scams involved someone who ordered a 
product they saw marketed on social media that never arrived. Consumers 
who listed the social media platform where the undelivered products were
 marketed most often named Facebook or Instagram.To learn more about how to spot, avoid, and report scams—and how to recover money if you have paid a scammer—visit <a href="https://www.ftc.gov/scams">ftc.gov/scams</a>. If you spot a scam, report it to the FTC at <a href="http://www.reportfraud.ftc.gov/">ReportFraud.ftc.gov</a>.The Federal Trade Commission works to <a href="https://www.ftc.gov/about-ftc/bureaus-offices/bureau-competition">promote competition</a>, <a href="https://www.ftc.gov/about-ftc/bureaus-offices/bureau-consumer-protection">stop deceptive and unfair business practices and scams</a>, and <a href="https://consumer.ftc.gov/">educate consumers</a>. Report fraud, scams, or bad business practices at <a href="https://reportfraud.ftc.gov/">ReportFraud.ftc.gov</a>. Get consumer advice at <a href="https://consumer.ftc.gov/">consumer.ftc.gov</a>. Also, <a href="https://www.ftc.gov/news-events/social-media">follow the FTC on social media</a>, <a href="https://www.ftc.gov/stay-connected">subscribe to press releases</a>, and read the FTC’s <a href="https://www.ftc.gov/news-events/blogs">blogs</a>.