WASHINGTON — The Internal Revenue Service encouraged taxpayers to 
take important actions this month to help them file their 2022 federal 
tax returns.

This is the second in a series of reminders to help taxpayers get ready for the upcoming tax filing season. A <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">"Get Ready" page</a> outlines steps taxpayers can take now to make tax filing easier in 2023.

Here's what's new and some key items for taxpayers to consider before they file next year.

Reporting rules changed for Form 1099-K. Taxpayers should receive <a href="https://www.irs.gov/forms-pubs/about-form-1099-k">Form 1099-K, Payment Card and Third Party Network Transactions</a>, by January 31, 2023, if they received third party payments in tax year 2022 for goods and services that exceeded $600.

There's no change to the taxability of income. All income, including 
from part-time work, side jobs or the sale of goods is still taxable. 
Taxpayers must report all income on their tax return unless it's 
excluded by law, whether they receive a Form 1099-K, a <a href="https://www.irs.gov/forms-pubs/about-form-1099-nec">Form 1099-NEC, Nonemployee Compensation</a>, or any other information return.

Prior to 2022, Form 1099-K was issued for third party networks 
transactions only if the total number of transactions exceeded 200 for 
the year and the aggregate amount of these transactions exceeded 
$20,000. The American Rescue Plan Act of 2021 <a href="https://www.irs.gov/businesses/understanding-your-form-1099-k">lowered the reporting threshold</a> for third party networks that process payments for those doing business.

Now a single transaction exceeding $600 can require the third party 
platform to issue a 1099-K. Money received through third party payment 
networks from friends and relatives as personal gifts or reimbursements 
for personal expenses is not taxable.

The IRS cautions people in this category who may be receiving a Form 
1099 for the first time – especially "early filers" who typically file a
 tax return during the month of January or early February – to be 
careful and make sure they have all of their key income documents before
 submitting a tax return. A little extra caution could save people 
additional time and effort related to filing an amended tax return. And 
if they have untaxed income on a Form 1099 that isn't reflected on the 
tax return they initially file, that could mean they need to submit a 
tax payment with an amended tax return.

If the information is incorrect on the 1099-K, taxpayers should 
contact the payer immediately, whose name appears in the upper left 
corner on the form. The IRS cannot correct it.

Some tax credits return to 2019 levels. This means 
that affected taxpayers will likely receive a significantly smaller 
refund compared with the previous tax year. Changes include amounts for 
the&nbsp;Child Tax Credit (CTC), Earned Income Tax Credit (EITC)&nbsp;and Child 
and Dependent Care Credit.

Visit <a href="https://www.irs.gov/credits-and-deductions">Credits and Deductions</a> for more details.

No above-the-line charitable deductions. During 
COVID, taxpayers could take up to a $600 charitable donation tax 
deduction on their tax returns. However, in 2022, those who take a 
standard deduction may not take an above-the-line deduction for 
charitable donations.

More people may be eligible for the Premium Tax Credit. For tax year 2022, taxpayers may still qualify for temporarily expanded eligibility for the <a href="https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics">premium tax credit</a>.

Eligibility rules changed to claim a tax credit for clean vehicles. Review the <a href="https://www.irs.gov/credits-deductions/individuals/plug-in-electric-drive-vehicle-credit-section-30d">changes</a> under the <a href="https://www.irs.gov/newsroom/latest-news-on-the-inflation-reduction-act-of-2022">Inflation Reduction Act of 2022</a> to qualify for a <a href="https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d">Clean Vehicle Credit</a>.

Avoid refund delays and understand refund timing

Many different factors can affect the timing of a refund after the 
IRS receives a return. Although the IRS issues most refunds in less than
 21 days, the IRS cautions taxpayers not to rely on receiving a 2022 
federal tax refund by a certain date, especially when making major 
purchases or paying bills. Some returns may require additional review 
and may take longer to process if IRS systems detect a possible error, 
the return is missing information or there is suspected identity theft 
or fraud.

Also, the IRS cannot issue refunds for people claiming the EITC or 
Additional Child Tax Credit (ACTC) before mid-February. The law requires
 the IRS to hold the entire refund – not just the portion associated 
with EITC or ACTC.

Last quarterly payment for 2022 is due on January 17, 2023

Taxpayers may need to consider estimated or additional tax payments 
due to non-wage income from unemployment, self-employment, annuity 
income or even digital assets. The <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>
 on IRS.gov can help wage earners determine if there is a need to 
consider an additional tax payment to avoid an unexpected tax bill when 
they file.

Taxpayers should develop a recordkeeping system − electronic or paper
 − that keeps important information in one place. This includes year-end
 income documents like Forms W-2 from employers, Forms 1099 from banks 
or other payers, Form 1099-K from third party payment networks, Form 
1099-NEC for nonemployee compensation, Form 1099-MISC for miscellaneous 
income, or Form 1099-INT if you were paid interest, as well as records 
documenting all digital asset transactions. 

Ensuring their tax records are complete before filing helps taxpayers
 avoid errors that lead to processing delays. When they have all their 
documentation, taxpayers are in the best position to file an accurate 
return and avoid processing or refund delays or IRS letters.

An <a href="https://www.irs.gov/payments/your-online-account">IRS Online Account</a>
 lets taxpayers securely access their personal tax information, 
including tax return transcripts, payment history, certain notices, 
prior year adjusted gross income and power of attorney information. 
Filers can log in to verify if their name and address are correct. They 
should <a href="https://www.irs.gov/faqs/irs-procedures/address-changes">notify IRS if their address has changed</a>. They must notify the <a href="https://www.ssa.gov/">Social Security Administration</a> of a legal name change to avoid a delay in processing their tax return.

Get banked to speed refunds with direct deposit

The fastest way to get a tax refund is by filing electronically and choosing <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>.
 Direct deposit is faster than waiting for a paper check in the mail. It
 also avoids the possibility that a refund check could be lost, stolen 
or returned to the IRS as undeliverable.

Don't have a bank account?&nbsp;Learn how to open an account at an&nbsp;<a href="https://www.fdic.gov/getbanked/">FDIC-Insured bank</a>&nbsp;or through the&nbsp;<a href="https://www.mycreditunion.gov/about-credit-unions/credit-union-locator">National&nbsp;Credit Union Locator Tool</a>. Veterans should see the&nbsp;<a href="https://www.benefits.va.gov/benefits/banking.asp">Veterans Benefits Banking Program (VBBP)</a>&nbsp;for access to financial services at participating banks.

Prepaid debit cards or mobile apps may allow direct deposit of tax 
refunds.&nbsp;They must have routing and account numbers associated with them
 that can be entered on a tax return. Taxpayers can check with the 
mobile app provider or financial institution to confirm which numbers to
 use.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service encouraged taxpayers to 
take important actions this month to help them file their 2022 federal 
tax returns.This is the second in a series of reminders to help taxpayers get ready for the upcoming tax filing season. A <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">"Get Ready" page</a> outlines steps taxpayers can take now to make tax filing easier in 2023.Here's what's new and some key items for taxpayers to consider before they file next year.Reporting rules changed for Form 1099-K. Taxpayers should receive <a href="https://www.irs.gov/forms-pubs/about-form-1099-k">Form 1099-K, Payment Card and Third Party Network Transactions</a>, by January 31, 2023, if they received third party payments in tax year 2022 for goods and services that exceeded $600.There's no change to the taxability of income. All income, including 
from part-time work, side jobs or the sale of goods is still taxable. 
Taxpayers must report all income on their tax return unless it's 
excluded by law, whether they receive a Form 1099-K, a <a href="https://www.irs.gov/forms-pubs/about-form-1099-nec">Form 1099-NEC, Nonemployee Compensation</a>, or any other information return.Prior to 2022, Form 1099-K was issued for third party networks 
transactions only if the total number of transactions exceeded 200 for 
the year and the aggregate amount of these transactions exceeded 
$20,000. The American Rescue Plan Act of 2021 <a href="https://www.irs.gov/businesses/understanding-your-form-1099-k">lowered the reporting threshold</a> for third party networks that process payments for those doing business.Now a single transaction exceeding $600 can require the third party 
platform to issue a 1099-K. Money received through third party payment 
networks from friends and relatives as personal gifts or reimbursements 
for personal expenses is not taxable.The IRS cautions people in this category who may be receiving a Form 
1099 for the first time – especially "early filers" who typically file a
 tax return during the month of January or early February – to be 
careful and make sure they have all of their key income documents before
 submitting a tax return. A little extra caution could save people 
additional time and effort related to filing an amended tax return. And 
if they have untaxed income on a Form 1099 that isn't reflected on the 
tax return they initially file, that could mean they need to submit a 
tax payment with an amended tax return.If the information is incorrect on the 1099-K, taxpayers should 
contact the payer immediately, whose name appears in the upper left 
corner on the form. The IRS cannot correct it.Some tax credits return to 2019 levels. This means 
that affected taxpayers will likely receive a significantly smaller 
refund compared with the previous tax year. Changes include amounts for 
the&nbsp;Child Tax Credit (CTC), Earned Income Tax Credit (EITC)&nbsp;and Child 
and Dependent Care Credit.<ul>
 <li>Those who got $3,600 per dependent in 2021 for the CTC will, if eligible, get $2,000 for the 2022 tax year.</li><li>For the EITC, eligible taxpayers with no children who received roughly $1,500 in 2021 will now get $500 in 2022.</li><li>The Child and Dependent Care Credit returns to a maximum of $2,100 in 2022 instead of $8,000 in 2021.</li>
 </ul>Visit <a href="https://www.irs.gov/credits-and-deductions">Credits and Deductions</a> for more details.No above-the-line charitable deductions. During 
COVID, taxpayers could take up to a $600 charitable donation tax 
deduction on their tax returns. However, in 2022, those who take a 
standard deduction may not take an above-the-line deduction for 
charitable donations.More people may be eligible for the Premium Tax Credit. For tax year 2022, taxpayers may still qualify for temporarily expanded eligibility for the <a href="https://www.irs.gov/affordable-care-act/individuals-and-families/the-premium-tax-credit-the-basics">premium tax credit</a>.Eligibility rules changed to claim a tax credit for clean vehicles. Review the <a href="https://www.irs.gov/credits-deductions/individuals/plug-in-electric-drive-vehicle-credit-section-30d">changes</a> under the <a href="https://www.irs.gov/newsroom/latest-news-on-the-inflation-reduction-act-of-2022">Inflation Reduction Act of 2022</a> to qualify for a <a href="https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d">Clean Vehicle Credit</a>.<h2>Avoid refund delays and understand refund timing</h2>Many different factors can affect the timing of a refund after the 
IRS receives a return. Although the IRS issues most refunds in less than
 21 days, the IRS cautions taxpayers not to rely on receiving a 2022 
federal tax refund by a certain date, especially when making major 
purchases or paying bills. Some returns may require additional review 
and may take longer to process if IRS systems detect a possible error, 
the return is missing information or there is suspected identity theft 
or fraud.Also, the IRS cannot issue refunds for people claiming the EITC or 
Additional Child Tax Credit (ACTC) before mid-February. The law requires
 the IRS to hold the entire refund – not just the portion associated 
with EITC or ACTC.<h2>Last quarterly payment for 2022 is due on January 17, 2023</h2>Taxpayers may need to consider estimated or additional tax payments 
due to non-wage income from unemployment, self-employment, annuity 
income or even digital assets. The <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>
 on IRS.gov can help wage earners determine if there is a need to 
consider an additional tax payment to avoid an unexpected tax bill when 
they file.<h2>Gather 2022 tax documents</h2>Taxpayers should develop a recordkeeping system − electronic or paper
 − that keeps important information in one place. This includes year-end
 income documents like Forms W-2 from employers, Forms 1099 from banks 
or other payers, Form 1099-K from third party payment networks, Form 
1099-NEC for nonemployee compensation, Form 1099-MISC for miscellaneous 
income, or Form 1099-INT if you were paid interest, as well as records 
documenting all digital asset transactions. Ensuring their tax records are complete before filing helps taxpayers
 avoid errors that lead to processing delays. When they have all their 
documentation, taxpayers are in the best position to file an accurate 
return and avoid processing or refund delays or IRS letters.<h2>Sign in to Online Account</h2>An <a href="https://www.irs.gov/payments/your-online-account">IRS Online Account</a>
 lets taxpayers securely access their personal tax information, 
including tax return transcripts, payment history, certain notices, 
prior year adjusted gross income and power of attorney information. 
Filers can log in to verify if their name and address are correct. They 
should <a href="https://www.irs.gov/faqs/irs-procedures/address-changes">notify IRS if their address has changed</a>. They must notify the <a href="https://www.ssa.gov/">Social Security Administration</a> of a legal name change to avoid a delay in processing their tax return.<h2>Get banked to speed refunds with direct deposit</h2>The fastest way to get a tax refund is by filing electronically and choosing <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>.
 Direct deposit is faster than waiting for a paper check in the mail. It
 also avoids the possibility that a refund check could be lost, stolen 
or returned to the IRS as undeliverable.Don't have a bank account?&nbsp;Learn how to open an account at an&nbsp;<a href="https://www.fdic.gov/getbanked/">FDIC-Insured bank</a>&nbsp;or through the&nbsp;<a href="https://www.mycreditunion.gov/about-credit-unions/credit-union-locator">National&nbsp;Credit Union Locator Tool</a>. Veterans should see the&nbsp;<a href="https://www.benefits.va.gov/benefits/banking.asp">Veterans Benefits Banking Program (VBBP)</a>&nbsp;for access to financial services at participating banks.Prepaid debit cards or mobile apps may allow direct deposit of tax 
refunds.&nbsp;They must have routing and account numbers associated with them
 that can be entered on a tax return. Taxpayers can check with the 
mobile app provider or financial institution to confirm which numbers to
 use.

Tax time: What's new, what to consider when filing in 2023

By JULIAN GIVI <a href="https://theconversation.com/the-4-biggest-gift-giving-mistakes-according-to-a-consumer-psychologist-195169">The Conversation</a>

A good gift can elicit a surge of happiness and gratitude in the recipient. It also feels great to give, <a href="https://theconversation.com/whats-the-point-of-holiday-gifts-173306">with psychologists finding</a> that the joy of giving a gift is more pronounced than the pleasure of receiving one.

Unfortunately, there are times when you receive a gift and you have to force a smile and fake your gratitude.

I’m a consumer psychologist <a href="https://scholar.google.com/citations?user=wjAq_TcAAAAJ&amp;hl=en">who specializes in gift-giving research</a> – in particular, gift-giving mistakes.

One way givers can err is by focusing too much on <a href="https://doi.org/10.1177/0963721416656937">the moment the recipient will open the gift</a>.

Givers want their gift to be <a href="https://doi.org/10.1086/675737">desirable</a>. They hope <a href="https://doi.org/10.1016/j.jesp.2011.03.015">to surprise</a> the recipient and <a href="http://dx.doi.org/10.2139/ssrn.2733341">put a smile</a> on their face.

A chocolate fondue fountain might meet these criteria – it’s quirky and sure to elicit curiosity and smiles from onlookers.

However, when people receive a gift, they care less about the moment 
the bow comes off, and instead think about the weeks and months ahead.  

People want gifts that are <a href="https://www.acrwebsite.org/volumes/1023703/volumes/v45/NA-45">useful</a> and <a href="https://doi.org/10.1086/675737">reliable</a> and <a href="https://doi.org/10.1016/j.jesp.2011.03.015">meet their needs</a>.

How often would a chocolate fondue fountain realistically be used? 

Compare that to a new coffee maker, which could see action every day.
 Sure, it’s not a novelty – and probably won’t elicit “oohs” and “ahhs” 
on Christmas Day – but the recipient will be quite happy to have it on 
hand when their alarm rings each morning.

Another factor that can lead givers to go wrong involves unwritten rules for what constitutes good gift-giving practices. 

Givers often focus on these rules more than they should. For example, they may <a href="https://doi.org/10.1016/j.jbusres.2020.05.023">avoid giving the same gift</a> to someone in back-to-back years because this goes against the norm of giving a unique gift each year. Givers also often <a href="https://doi.org/10.1348/014466604x23428">refrain from giving used products</a> as gifts because this violates the unspoken rule that a gift should be brand new.

In contrast, recipients are quite open to gifts that violate these norms. 

If someone loves a certain type of wine, they’re <a href="https://doi.org/10.1016/j.jbusres.2020.05.023">more than happy to receive it</a>
 in subsequent years. And if one digital camera is lightly used but 
possesses several innovative features, while another is new but has 
fewer features, people <a href="https://doi.org/10.1348/014466604x23428">are happy to receive the used one</a>.

Givers can make missteps when they avoid gifts that they see as too risky. 

Consider sentimental gifts, like a scrapbook or a nostalgic memento.

Studies have shown that recipients <a href="https://doi.org/10.1016/j.jcps.2017.06.002">love these gifts</a>; they <a href="https://doi.org/10.1037/pspa0000036">elicit happiness for extended periods of time</a>.

Givers, however, tend to <a href="https://doi.org/10.1016/j.jcps.2017.06.002">shy away from sentimental gifts</a>
 because they see them risky – sure, they could be a home run, but they 
could also whiff. Doubts can creep into shoppers’ heads as they consider
 sentimental gifts: What if it comes across as sappy? What if the 
recipient thinks I’m being cheap?

And so people tend to opt for <a href="https://www.sciencedirect.com/science/article/abs/pii/S105774081730044X">safer, superficial gifts</a>
 that they assume will be at least somewhat well-liked. Or, to continue 
with the baseball analogy, givers are happy to take the sure single.

As another example, consider material goods versus experiences. 

When giving gifts, people often opt for <a href="https://doi.org/10.1093/jcr/ucy010">tangible objects over experiences</a>
 because material goods are on the safer side – almost everyone could 
use a new appliance or a new shirt. Experiences are trickier; they 
require a bit more of an understanding of who the recipient truly is – 
not everyone loves going to see the symphony.

Yet recipients tend to be <a href="https://doi.org/10.1002/jcpy.1281">more open to experiences than givers anticipate</a> – and these gifts <a href="https://www.acrwebsite.org/volumes/1017575/volumes/v42/NA-42">are actually more likely to make people happier</a> than material goods.

Givers can also err by wanting their gift to appear especially thoughtful.

Of course, recipients appreciate thoughtfulness – but not when it 
comes at the expense of receiving something that’s actually useful.

This plays out when givers are shopping for multiple people. They’ll often <a href="https://doi.org/10.1086/674199">choose unique gifts for each recipient</a>,
 rather than give the same gift to everyone, because a distinct gift for
 each person will make them feel as though they put more time and effort
 into gift selection. People do this even if they realize that some 
recipients will be receiving less desirable gifts.

You’ll also see this happen with <a href="https://www.acrwebsite.org/volumes/1020146/volumes/v43/NA-43">gift cards</a>.
 Givers often choose specific gift cards – to a particular clothing 
store or restaurant, for example – that reflect the interests or tastes 
of the recipient.

But recipients are more open to gift cards that give them more 
flexibility and freedom – think an Amazon or Visa gift card. That way, 
they can decide whether to splurge on a new sweater, dine out at their 
favorite restaurant – or do both.

Julian Givi is an Assistant Professor of Marketing at West Virginia University.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/12/1670276731039.jpg" alt="If only little Gregory got a gift card … Image courtesy of Pixabay" />
 <figcaption>If only little Gregory got a gift card … Image courtesy of Pixabay</figcaption>
 </figure>By JULIAN GIVI <a href="https://theconversation.com/the-4-biggest-gift-giving-mistakes-according-to-a-consumer-psychologist-195169">The Conversation</a>A good gift can elicit a surge of happiness and gratitude in the recipient. It also feels great to give, <a href="https://theconversation.com/whats-the-point-of-holiday-gifts-173306">with psychologists finding</a> that the joy of giving a gift is more pronounced than the pleasure of receiving one.Unfortunately, there are times when you receive a gift and you have to force a smile and fake your gratitude.I’m a consumer psychologist <a href="https://scholar.google.com/citations?user=wjAq_TcAAAAJ&amp;hl=en">who specializes in gift-giving research</a> – in particular, gift-giving mistakes. Here are four of the most common ones:<h2>1. Prioritizing the big reveal</h2>One way givers can err is by focusing too much on <a href="https://doi.org/10.1177/0963721416656937">the moment the recipient will open the gift</a>.Givers want their gift to be <a href="https://doi.org/10.1086/675737">desirable</a>. They hope <a href="https://doi.org/10.1016/j.jesp.2011.03.015">to surprise</a> the recipient and <a href="http://dx.doi.org/10.2139/ssrn.2733341">put a smile</a> on their face. A chocolate fondue fountain might meet these criteria – it’s quirky and sure to elicit curiosity and smiles from onlookers.However, when people receive a gift, they care less about the moment 
the bow comes off, and instead think about the weeks and months ahead. People want gifts that are <a href="https://www.acrwebsite.org/volumes/1023703/volumes/v45/NA-45">useful</a> and <a href="https://doi.org/10.1086/675737">reliable</a> and <a href="https://doi.org/10.1016/j.jesp.2011.03.015">meet their needs</a>.How often would a chocolate fondue fountain realistically be used? Compare that to a new coffee maker, which could see action every day.
 Sure, it’s not a novelty – and probably won’t elicit “oohs” and “ahhs” 
on Christmas Day – but the recipient will be quite happy to have it on 
hand when their alarm rings each morning.<h2>2. Unique and new are overrated</h2>Another factor that can lead givers to go wrong involves unwritten rules for what constitutes good gift-giving practices. Givers often focus on these rules more than they should. For example, they may <a href="https://doi.org/10.1016/j.jbusres.2020.05.023">avoid giving the same gift</a> to someone in back-to-back years because this goes against the norm of giving a unique gift each year. Givers also often <a href="https://doi.org/10.1348/014466604x23428">refrain from giving used products</a> as gifts because this violates the unspoken rule that a gift should be brand new.In contrast, recipients are quite open to gifts that violate these norms. If someone loves a certain type of wine, they’re <a href="https://doi.org/10.1016/j.jbusres.2020.05.023">more than happy to receive it</a>
 in subsequent years. And if one digital camera is lightly used but 
possesses several innovative features, while another is new but has 
fewer features, people <a href="https://doi.org/10.1348/014466604x23428">are happy to receive the used one</a>. <h2>3. Being risk-averse</h2>Givers can make missteps when they avoid gifts that they see as too risky. Consider sentimental gifts, like a scrapbook or a nostalgic memento.Studies have shown that recipients <a href="https://doi.org/10.1016/j.jcps.2017.06.002">love these gifts</a>; they <a href="https://doi.org/10.1037/pspa0000036">elicit happiness for extended periods of time</a>. Givers, however, tend to <a href="https://doi.org/10.1016/j.jcps.2017.06.002">shy away from sentimental gifts</a>
 because they see them risky – sure, they could be a home run, but they 
could also whiff. Doubts can creep into shoppers’ heads as they consider
 sentimental gifts: What if it comes across as sappy? What if the 
recipient thinks I’m being cheap? And so people tend to opt for <a href="https://www.sciencedirect.com/science/article/abs/pii/S105774081730044X">safer, superficial gifts</a>
 that they assume will be at least somewhat well-liked. Or, to continue 
with the baseball analogy, givers are happy to take the sure single.As another example, consider material goods versus experiences. When giving gifts, people often opt for <a href="https://doi.org/10.1093/jcr/ucy010">tangible objects over experiences</a>
 because material goods are on the safer side – almost everyone could 
use a new appliance or a new shirt. Experiences are trickier; they 
require a bit more of an understanding of who the recipient truly is – 
not everyone loves going to see the symphony. Yet recipients tend to be <a href="https://doi.org/10.1002/jcpy.1281">more open to experiences than givers anticipate</a> – and these gifts <a href="https://www.acrwebsite.org/volumes/1017575/volumes/v42/NA-42">are actually more likely to make people happier</a> than material goods.<h2>4. Does the thought really count?</h2>Givers can also err by wanting their gift to appear especially thoughtful.Of course, recipients appreciate thoughtfulness – but not when it 
comes at the expense of receiving something that’s actually useful.This plays out when givers are shopping for multiple people. They’ll often <a href="https://doi.org/10.1086/674199">choose unique gifts for each recipient</a>,
 rather than give the same gift to everyone, because a distinct gift for
 each person will make them feel as though they put more time and effort
 into gift selection. People do this even if they realize that some 
recipients will be receiving less desirable gifts. You’ll also see this happen with <a href="https://www.acrwebsite.org/volumes/1020146/volumes/v43/NA-43">gift cards</a>.
 Givers often choose specific gift cards – to a particular clothing 
store or restaurant, for example – that reflect the interests or tastes 
of the recipient. But recipients are more open to gift cards that give them more 
flexibility and freedom – think an Amazon or Visa gift card. That way, 
they can decide whether to splurge on a new sweater, dine out at their 
favorite restaurant – or do both.Julian Givi is an Assistant Professor of Marketing at West Virginia University.<div><iframe src="https://counter.theconversation.com/content/195169/count.gif?distributor=republish-lightbox-advanced" width="1" height="1" style="border: none !important" referrerpolicy="no-referrer-when-downgrade"></iframe></div>

Psychologist: How to avoid the biggest gift-giving mistakes

Bob McGrath, an actor, musician and children’s author widely known 
for his portrayal of one of the first regular characters on the 
children’s show “Sesame Street” has died at the age of 90.

McGrath’s
 passing was confirmed by his family who posted on his Facebook page on 
Sunday: "The McGrath family has some sad news to share. Our father Bob 
McGrath, passed away today. He died peacefully at home, surrounded by 
his family.”

Sesame Workshop tweeted Sunday evening that it 
“mourns the passing of Bob McGrath, a beloved member of the Sesame 
Street family for over 50 years.”

McGrath was a founding cast 
member of "Sesame Street" when the show premiered in 1969, playing a 
friendly neighbor Bob Johnson. He made his final appearance on the show 
in 2017, marking an almost five-decade-long figure in the “Sesame 
Street” world.

The actor grew up in Illinois and studied music at 
the University of Michigan and Manhattan School of Music. He also was a 
singer in the 60s series “Sing Along With Mitch” and launched a 
successful singing career overseas in Japan.

“A revered performer 
worldwide, Bob’s rich tenor filled airwaves and concert halls from Las 
Vegas to Saskatchewan to Tokyo many times over,” Sesame Workshop said. 
“We will be forever grateful for his many years of passionate creative 
contributions to Sesame Street and honored that he shared so much of his
 life with us.”

He is survived by his wife, Ann Logan Sperry, and their five children.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/12/1670275959002.jpeg" alt="Bob McGrath, right, looks at the Cookie Monster as they accept the Lifetime Achievement Award for '"Sesame Street" at the Daytime Emmy Awards on Aug. 30, 2009, in Los Angeles. McGrath, an actor, musician and children’s author widely known for his portrayal of one of the first regular characters on the children’s show “Sesame Street” has died at the age of 90. McGrath’s passing was confirmed by his family who posted on his Facebook page on Sunday, Dec. 4, 2022. (AP Photo/Chris Pizzello, File)" />
 <figcaption>Bob McGrath, right, looks at the Cookie Monster as they accept the Lifetime Achievement Award for '"Sesame Street" at the Daytime Emmy Awards on Aug. 30, 2009, in Los Angeles. McGrath, an actor, musician and children’s author widely known for his portrayal of one of the first regular characters on the children’s show “Sesame Street” has died at the age of 90. McGrath’s passing was confirmed by his family who posted on his Facebook page on Sunday, Dec. 4, 2022. (AP Photo/Chris Pizzello, File)</figcaption>
 </figure>Associated PressBob McGrath, an actor, musician and children’s author widely known 
for his portrayal of one of the first regular characters on the 
children’s show “Sesame Street” has died at the age of 90.McGrath’s
 passing was confirmed by his family who posted on his Facebook page on 
Sunday: "The McGrath family has some sad news to share. Our father Bob 
McGrath, passed away today. He died peacefully at home, surrounded by 
his family.”Sesame Workshop tweeted Sunday evening that it 
“mourns the passing of Bob McGrath, a beloved member of the Sesame 
Street family for over 50 years.”McGrath was a founding cast 
member of "Sesame Street" when the show premiered in 1969, playing a 
friendly neighbor Bob Johnson. He made his final appearance on the show 
in 2017, marking an almost five-decade-long figure in the “Sesame 
Street” world.The actor grew up in Illinois and studied music at 
the University of Michigan and Manhattan School of Music. He also was a 
singer in the 60s series “Sing Along With Mitch” and launched a 
successful singing career overseas in Japan.“A revered performer 
worldwide, Bob’s rich tenor filled airwaves and concert halls from Las 
Vegas to Saskatchewan to Tokyo many times over,” Sesame Workshop said. 
“We will be forever grateful for his many years of passionate creative 
contributions to Sesame Street and honored that he shared so much of his
 life with us.”He is survived by his wife, Ann Logan Sperry, and their five children.

Family: Bob from 'Sesame Street' dies at age 90

NEW YORK (AP) — The Mendelson family would love to find the envelope <a href="https://apnews.com/article/tv-ap-top-news-bill-melendez-charles-schulz-ca-state-wire-7103be1c49b800d7373a38c2cfdb19ce">where their father, Lee,</a>
 scribbled some lyrics to jazz musician Vince Guaraldi's composition 
“Christmas Time is Here” for an animated TV special featuring the 
“Peanuts” gang in 1965.

The producer always said it had taken less
 than half an hour to write, and he likely tossed the scrap of paper 
away. He was in a rush. Everything was rushed. No one even knew, once 
the special aired, whether it would ever be seen again.

Instead, 
“A Charlie Brown Christmas” became an indelible holiday tradition and 
so, too, has Guaraldi's music — perhaps even more so.

“Christmas 
just doesn't feel like Christmas without hearing that album in the 
background,” said Derrick Bang, author of the biography “Vince Guaraldi 
at the Piano.”

The special itself was a bit of an oddity: a 
cartoon story of the meaning of Christmas soundtracked by a 
sophisticated, mostly instrumental jazz trio of piano, bass and drum.

Yet
 it worked. Guaraldi's cascading piano evokes both motion and lightly 
falling snow on “Skating.” The driving melody of “Linus and Lucy” is the
 eternal backdrop to a swinging party. “O Tannenbaum” shifts from the 
traditional carol to a bass-driven groove. A children's choir adds charm
 to “Christmas Time is Here.”

The soundtrack has sold more than five million copies. Its <a href="https://apnews.com/article/richmond-scholarships-coronavirus-pandemic-christmas-7749e8698a61fcc855950d24bb4a395f">nostalgia-fueled popularity</a> has only grown, getting a crucial boost in 1998 when Starbucks began selling it in stores, and fed steadily by new products.

The
 latest, a box set of outtakes released this year, came when Jason 
Mendelson, one of the late producer's four children, discovered tapes of
 Guaraldi's recording sessions in a Los Angeles warehouse while looking 
for something else.

“A Charlie Brown Christmas” has aired every year since 1965, although that tradition is about to change.

The special’s run on broadcast television ends this year. <a href="https://apnews.com/article/television-broadcast-television-f644d4ee03e7eaa9f9fdff8cee5a82ba">Apple TV+ bought the rights,</a>
 and will stream it exclusively starting next year. While a recognition 
of television’s new direction, will that reduce the chances of new 
generations of children happening upon the story and music?

“I 
just remember, back in the days of three channels and scheduled 
programming, that was one of those things we were excited about because 
we knew it was coming on and we were familiar with it,” said Harry 
Connick Jr., who covered “Christmas Time is Here” for his own holiday 
disc just out.

“It was actually an amazing opportunity for music 
like that to be heard by a lot of people,” added Connick, a jazz devotee
 even as a youngster. “It was not necessarily the kind of music that 
would be played on regular radio.”

That's even less likely now, as
 jazz recedes into the history books or the background of dinner 
parties, said Nathaniel Sloan, musicologist at the University of 
Southern California and co-host of the “Switched on Pop” podcast.

During the 1960s, jazz was closer to the mainstream and more likely to be played alongside pop music, he said.

The
 music Guaraldi created for the soundtrack is ambiguous and more complex
 than most holiday music, Sloan said. Tied to warm feelings for <a href="https://apnews.com/article/entertainment-sports-travel-hockey-72f69be066a1b2cda57e7b87b05b8abc">illustrator Charles M. Schulz's</a> classic comic page characters, time has made it traditional holiday music.

The
 list of people who have recorded “Christmas Time is Here” is long and 
varied. They include John Legend, Alicia Keys, Gloria Estefan, Mariah 
Carey, Mel Tormé, Dave Brubeck, Sarah McLachlan, Stone Temple Pilots, 
Chicago, and Toni Braxton.

Similarly, the unexpected places where 
the melody to “Linus and Lucy” have appeared testifies to how ingrained 
it is in American life. Michelle Obama played it on the piano when 
returning to her childhood home in the “Becoming” documentary. Foo 
Fighters included it in a rocking “Saturday Night Live” holiday medley. 
Prince banged it out during his last concert.

It all started in 
the San Francisco area, home base for Guaraldi, as it was for Mendelson 
and Schulz. Mendelson's popular documentary on Willie Mays — Schulz's 
favorite baseball player — convinced the reclusive cartoonist to 
participate in a “day in the life” film about his work. One of 
Mendelson's favorite songs was Guaraldi's breezy hit, “Cast Your Fate to
 the Wind,” so the jazzman was recruited for a soundtrack.

In the days before cable and streaming, Mendelson couldn't sell the documentary, so it went unseen.

After
 the popularity of “Rudolph the Red-Nosed Reindeer” in 1964, a sponsor 
asked Mendelson if he'd considered making a “Peanuts” Christmas special.
 He lied that he had. Schulz agreed to outline a story, and Guaraldi 
came aboard, too, recycling “Linus and Lucy” from the documentary.

Animation
 is time-consuming, so the team had a tight deadline to make it onto 
television. It was Mendelson who decided that “Christmas Time is Here” 
was missing something without lyrics. He asked several songwriters to 
take on the task, but the deadline was too daunting.

So Mendelson sat in his office and did it himself: “Christmas time is here, happiness and cheer...”

“I've
 always loved the music and the melody, but I really didn't understand 
how beautiful the lyrics were until I recorded it,” said Norah Jones, 
who included her take on the song on a disc released last year.

“The
 version with the children singing is so special,” she told The 
Associated Press. “There's something very unique and heartwarming about 
children singing.”

The St. Paul's Church Choir from San Rafael, 
California, was hired to sing “Christmas Time is Here” and “Hark, the 
Herald Angels Sing.” Producers infuriated the choir director by choosing
 a slightly out-of-tune version of the carol; they thought it captured 
an innocence they were seeking, said Bang, who wrote liner notes for the
 box set.

Some at CBS were nervous before the special aired. 
Executives wondered if viewers would accept their favorite comic strip 
characters come to “life” with voices and movement. Schulz’s insistence 
that the show quote from the Bible gave it a religious focus that 
television entertainment typically steered clear of.

But it was a hit, winning Peabody and Emmy awards, and never went away.

Guaraldi never had the chance to see his music age into standards. He died of a heart attack in 1976, only 47 years old.

“He's
 the best-known jazz musician whose name you don't know, because the 
music from the Christmas special has become so ubiquitous,” Bang said.

Lee
 Mendelson died at 86 in 2019 — on Christmas Day. Jason is reluctant to 
say how much money his father earned from his few minutes of writing the
 “Christmas Time is Here” lyrics. Here's one hint: The song makes enough
 money, every year, to pay for all of the extended family's holiday 
shopping.

And he never tires of hearing Guaraldi's music, frequently attending concerts where the holiday songs are recreated live.

“I've never seen a bad one,” he said.

NEW YORK (AP) — The Mendelson family would love to find the envelope <a href="https://apnews.com/article/tv-ap-top-news-bill-melendez-charles-schulz-ca-state-wire-7103be1c49b800d7373a38c2cfdb19ce">where their father, Lee,</a>
 scribbled some lyrics to jazz musician Vince Guaraldi's composition 
“Christmas Time is Here” for an animated TV special featuring the 
“Peanuts” gang in 1965.The producer always said it had taken less
 than half an hour to write, and he likely tossed the scrap of paper 
away. He was in a rush. Everything was rushed. No one even knew, once 
the special aired, whether it would ever be seen again.Instead, 
“A Charlie Brown Christmas” became an indelible holiday tradition and 
so, too, has Guaraldi's music — perhaps even more so.“Christmas 
just doesn't feel like Christmas without hearing that album in the 
background,” said Derrick Bang, author of the biography “Vince Guaraldi 
at the Piano.”The special itself was a bit of an oddity: a 
cartoon story of the meaning of Christmas soundtracked by a 
sophisticated, mostly instrumental jazz trio of piano, bass and drum.Yet
 it worked. Guaraldi's cascading piano evokes both motion and lightly 
falling snow on “Skating.” The driving melody of “Linus and Lucy” is the
 eternal backdrop to a swinging party. “O Tannenbaum” shifts from the 
traditional carol to a bass-driven groove. A children's choir adds charm
 to “Christmas Time is Here.”The soundtrack has sold more than five million copies. Its <a href="https://apnews.com/article/richmond-scholarships-coronavirus-pandemic-christmas-7749e8698a61fcc855950d24bb4a395f">nostalgia-fueled popularity</a> has only grown, getting a crucial boost in 1998 when Starbucks began selling it in stores, and fed steadily by new products.The
 latest, a box set of outtakes released this year, came when Jason 
Mendelson, one of the late producer's four children, discovered tapes of
 Guaraldi's recording sessions in a Los Angeles warehouse while looking 
for something else.“A Charlie Brown Christmas” has aired every year since 1965, although that tradition is about to change.The special’s run on broadcast television ends this year. <a href="https://apnews.com/article/television-broadcast-television-f644d4ee03e7eaa9f9fdff8cee5a82ba">Apple TV+ bought the rights,</a>
 and will stream it exclusively starting next year. While a recognition 
of television’s new direction, will that reduce the chances of new 
generations of children happening upon the story and music?“I 
just remember, back in the days of three channels and scheduled 
programming, that was one of those things we were excited about because 
we knew it was coming on and we were familiar with it,” said Harry 
Connick Jr., who covered “Christmas Time is Here” for his own holiday 
disc just out.“It was actually an amazing opportunity for music 
like that to be heard by a lot of people,” added Connick, a jazz devotee
 even as a youngster. “It was not necessarily the kind of music that 
would be played on regular radio.”That's even less likely now, as
 jazz recedes into the history books or the background of dinner 
parties, said Nathaniel Sloan, musicologist at the University of 
Southern California and co-host of the “Switched on Pop” podcast.During the 1960s, jazz was closer to the mainstream and more likely to be played alongside pop music, he said.The
 music Guaraldi created for the soundtrack is ambiguous and more complex
 than most holiday music, Sloan said. Tied to warm feelings for <a href="https://apnews.com/article/entertainment-sports-travel-hockey-72f69be066a1b2cda57e7b87b05b8abc">illustrator Charles M. Schulz's</a> classic comic page characters, time has made it traditional holiday music.The
 list of people who have recorded “Christmas Time is Here” is long and 
varied. They include John Legend, Alicia Keys, Gloria Estefan, Mariah 
Carey, Mel Tormé, Dave Brubeck, Sarah McLachlan, Stone Temple Pilots, 
Chicago, and Toni Braxton.Similarly, the unexpected places where 
the melody to “Linus and Lucy” have appeared testifies to how ingrained 
it is in American life. Michelle Obama played it on the piano when 
returning to her childhood home in the “Becoming” documentary. Foo 
Fighters included it in a rocking “Saturday Night Live” holiday medley. 
Prince banged it out during his last concert.It all started in 
the San Francisco area, home base for Guaraldi, as it was for Mendelson 
and Schulz. Mendelson's popular documentary on Willie Mays — Schulz's 
favorite baseball player — convinced the reclusive cartoonist to 
participate in a “day in the life” film about his work. One of 
Mendelson's favorite songs was Guaraldi's breezy hit, “Cast Your Fate to
 the Wind,” so the jazzman was recruited for a soundtrack.In the days before cable and streaming, Mendelson couldn't sell the documentary, so it went unseen.After
 the popularity of “Rudolph the Red-Nosed Reindeer” in 1964, a sponsor 
asked Mendelson if he'd considered making a “Peanuts” Christmas special.
 He lied that he had. Schulz agreed to outline a story, and Guaraldi 
came aboard, too, recycling “Linus and Lucy” from the documentary.Animation
 is time-consuming, so the team had a tight deadline to make it onto 
television. It was Mendelson who decided that “Christmas Time is Here” 
was missing something without lyrics. He asked several songwriters to 
take on the task, but the deadline was too daunting.So Mendelson sat in his office and did it himself: “Christmas time is here, happiness and cheer...”“I've
 always loved the music and the melody, but I really didn't understand 
how beautiful the lyrics were until I recorded it,” said Norah Jones, 
who included her take on the song on a disc released last year.“The
 version with the children singing is so special,” she told The 
Associated Press. “There's something very unique and heartwarming about 
children singing.”The St. Paul's Church Choir from San Rafael, 
California, was hired to sing “Christmas Time is Here” and “Hark, the 
Herald Angels Sing.” Producers infuriated the choir director by choosing
 a slightly out-of-tune version of the carol; they thought it captured 
an innocence they were seeking, said Bang, who wrote liner notes for the
 box set.Some at CBS were nervous before the special aired. 
Executives wondered if viewers would accept their favorite comic strip 
characters come to “life” with voices and movement. Schulz’s insistence 
that the show quote from the Bible gave it a religious focus that 
television entertainment typically steered clear of.But it was a hit, winning Peabody and Emmy awards, and never went away.Guaraldi never had the chance to see his music age into standards. He died of a heart attack in 1976, only 47 years old.“He's
 the best-known jazz musician whose name you don't know, because the 
music from the Christmas special has become so ubiquitous,” Bang said.Lee
 Mendelson died at 86 in 2019 — on Christmas Day. Jason is reluctant to 
say how much money his father earned from his few minutes of writing the
 “Christmas Time is Here” lyrics. Here's one hint: The song makes enough
 money, every year, to pay for all of the extended family's holiday 
shopping.And he never tires of hearing Guaraldi's music, frequently attending concerts where the holiday songs are recreated live.“I've never seen a bad one,” he said.Cover image courtesy Pixabay

Jazzy 'Charlie Brown Christmas' swings on after 57 years

The Internal Revenue Service today updated frequently asked questions
 (FAQs) for the 2020 unemployment compensation exclusion in <a href="https://www.irs.gov/pub/taxpros/fs-2022-39.pdf">Fact Sheet 2022-39</a>PDF. The updates are:

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSThe Internal Revenue Service today updated frequently asked questions
 (FAQs) for the 2020 unemployment compensation exclusion in <a href="https://www.irs.gov/pub/taxpros/fs-2022-39.pdf">Fact Sheet 2022-39</a>PDF. The updates are:<ul>
 <li>Topic D: Amended Return (Form 1040-X): Combined question 1 and 2, removed question 3 and renumbered question 4</li><li>Topic E: Impact to Income, Credits, and Deductions: Question 2</li><li>Topic G: Receiving a Refund, Letter, or Notice: Questions 2, 3, 5, 8 and 9</li><li>Topic H: Finding the Unemployment Compensation Amount: Question 2</li>
 </ul>

IRS: Fresh FAQs about 2020 unemployment compensation exclusion

SAO PAULO (AP) — Brazilian soccer great Pelé was hospitalized in Sao 
Paulo to regulate the medication in his fight against a colon tumor, his
 daughter said on Wednesday.

Kely Nascimento added that there was “no emergency” concerning her 82-year-old father’s health.

Hospital
 Albert Einstein in Sao Paulo later added in a statement that Edson 
Arantes do Nascimento, globally known as Pelé, was in stable condition 
after arriving Tuesday “for a reevaluation of the chemotherapeutic 
treatment of the tumor."

The hospital also said the former 
footballer “has full control of his vital functions" and was not taken 
to intensive or semi-intensive care units for treatment.

Kely 
Nascimento, who lives in the United States, made the comments in an 
Instagram post after what she called “lots of alarm in the media today 
concerning my dad’s health.”

ESPN Brasil reported earlier that the three-time World Cup champion was brought to the hospital because of “general swelling.”

“Really and truly, we appreciate the concern and love,” Nascimento said.

Pele’s spokesman Joe Fraga told The Associated Press that the former footballer was "in for his monthly check up.”

Pelé had a tumor removed in September 2021, and the hospital said at that time he would begin chemotherapy.

Pelé
 has used his social media channels since then to deny he was in poor 
health. His latest public comment was in an Instagram post on Oct. 23, 
his birthday.

“I just want to express my gratitude. Life is good. 
Turning 82 with my family, in good health, is the best gift. Thank you 
for everything I have received,” he said in a video.

Pelé helped 
Brazil win the 1958, 1962 and 1970 World Cups and remains the country's 
all-time leading scorer with 77 goals in 92 matches for the national 
team.

SAO PAULO (AP) — Brazilian soccer great Pelé was hospitalized in Sao 
Paulo to regulate the medication in his fight against a colon tumor, his
 daughter said on Wednesday.Kely Nascimento added that there was “no emergency” concerning her 82-year-old father’s health.Hospital
 Albert Einstein in Sao Paulo later added in a statement that Edson 
Arantes do Nascimento, globally known as Pelé, was in stable condition 
after arriving Tuesday “for a reevaluation of the chemotherapeutic 
treatment of the tumor."The hospital also said the former 
footballer “has full control of his vital functions" and was not taken 
to intensive or semi-intensive care units for treatment.Kely 
Nascimento, who lives in the United States, made the comments in an 
Instagram post after what she called “lots of alarm in the media today 
concerning my dad’s health.”ESPN Brasil reported earlier that the three-time World Cup champion was brought to the hospital because of “general swelling.”“Really and truly, we appreciate the concern and love,” Nascimento said.Pele’s spokesman Joe Fraga told The Associated Press that the former footballer was "in for his monthly check up.”Pelé had a tumor removed in September 2021, and the hospital said at that time he would begin chemotherapy.Pelé
 has used his social media channels since then to deny he was in poor 
health. His latest public comment was in an Instagram post on Oct. 23, 
his birthday.“I just want to express my gratitude. Life is good. 
Turning 82 with my family, in good health, is the best gift. Thank you 
for everything I have received,” he said in a video.Pelé helped 
Brazil win the 1958, 1962 and 1970 World Cups and remains the country's 
all-time leading scorer with 77 goals in 92 matches for the national 
team.

Daughter: Soccer great Pelé back in hospital to regulate medication

By DAVID SHIFFMAN <a href="https://theconversation.com/beware-of-shark-week-scientists-watched-202-episodes-and-found-them-filled-with-junk-science-misinformation-and-white-male-experts-named-mike-195180">The Conversation</a>

The Discovery Channel’s annual <a href="https://www.discovery.com/shark-week">Shark Week</a> is the <a href="https://www.washingtonpost.com/news/animalia/wp/2018/07/24/shark-scientists-explain-whats-right-and-whats-wrong-with-shark-week/">longest-running cable television series in history</a>,
 filling screens with sharky content every summer since 1988. It causes 
one of the largest temporary increases in U.S. viewers’ attention to any
 <a href="https://doi.org/10.1371/journal.pbio.3000146">science or conservation topic</a>.

It’s also the largest stage in marine biology, giving scientists who 
appear on it access to an audience of millions. Being featured by 
high-profile media outlets can help researchers attract attention and 
funding that can help super-charge their careers. 

Unfortunately, Shark Week is also a missed opportunity. As scientists and conservationists <a href="https://www.outsideonline.com/culture/books-media/what-shark-experts-really-think-about-shark-week/">have long argued</a>, it is a major source of <a href="https://www.npr.org/2015/07/06/420326546/after-sketchy-science-shark-week-promises-to-turn-over-a-new-fin">misinformation</a> and <a href="https://www.bostonmagazine.com/news/2013/08/05/shark-week-megalodon-fake-discovery-channel/">nonsense</a> about sharks, the scientists who study them, and how people can help protect endangered species from extinction.

I am a <a href="https://scholar.google.com/citations?user=xb7noGAAAAAJ&amp;hl=en">marine biologist</a> who recently worked with five colleagues to <a href="https://doi.org/10.1371/journal.pone.0256842">scientifically analyze the content of Shark Week episodes</a>.
 We tracked down copies of 202 episodes, watched them all and coded 
their content based on more than 15 variables, including locations, 
which experts were interviewed, which shark species were mentioned, what
 scientific research tools were used, whether the episodes mentioned 
shark conservation and how sharks were portrayed.

Even as longtime Shark Week critics, we were staggered by our findings. 
The episodes that we reviewed were full of incorrect information and 
provided a wildly misleading picture of the field of shark research. 
Some episodes <a href="https://www.earthtouchnews.com/oceans/sharks/experts-shark-weeks-zombie-sharks-harasses-animals/">glorified wildlife harassment</a>, and many missed countless chances to teach a massive audience about shark conservation.

First, some facts. <a href="https://www.britannica.com/topic/list-of-sharks-skates-and-rays-2075391">Sharks and their relatives</a>,
 such as rays and skates, are among the most threatened vertebrate 
animals on Earth. About one-third of all known species are at risk of 
extinction, thanks mainly to <a href="https://doi.org/10.1016/j.cub.2021.08.062">overfishing</a>.

Many policy solutions, such as setting fishing quotas, creating 
protected species lists and delineating no-fishing zones, are enacted <a href="https://doi.org/10.1111/acv.12265">nationally or internationally</a>. But there also are countless situations in which increased public attention can help <a href="https://www.press.jhu.edu/books/title/12267/why-sharks-matter">move the conservation needle</a>. For instance, consumers can avoid buying seafood produced using <a href="https://www.montereybayaquarium.org/act-for-the-ocean/sustainable-seafood">unsustainable fishing methods</a> that may accidentally catch sharks.

Conversely, focusing on the wrong problems <a href="https://doi.org/10.1139/facets-2020-0058">does not lead to useful solutions</a>.
 As one example, enacting a ban on shark fin sales in the U.S. would 
have little effect on global shark deaths, since the U.S. is only 
involved in about 1% of the global fin trade, and could <a href="https://doi.org/10.1016/j.marpol.2017.08.026">undermine sustainable U.S. shark fisheries</a>.

The Discovery Channel claims that by attracting massive audiences, Shark Week <a href="https://www.washingtonpost.com/news/animalia/wp/2018/07/24/shark-scientists-explain-whats-right-and-whats-wrong-with-shark-week/">helps educate the public</a>
 about shark conservation. But most of the shows we reviewed didn’t 
mention conservation at all, beyond vague statements that sharks need 
help, without describing the threats they face or how to address them.

Out of 202 episodes that we examined, just six contained any actionable tips. Half of those simply advised against eating <a href="https://www.sciencedirect.com/topics/agricultural-and-biological-sciences/shark-fin-soup">shark fin soup</a>, a traditional Asian delicacy. Demand for shark fin soup can contribute to the gruesome practice of “<a href="https://www.discoverwildlife.com/animal-facts/fish/what-is-shark-finning-and-why-is-it-a-problem/">finning</a>”
 – cutting fins off live sharks and throwing the mutilated fish 
overboard to die. But finning is not the biggest threat to sharks, and 
most U.S.-based Shark Week viewers don’t eat shark fin soup.

When we analyzed episodes by the type of scientific research they 
featured, the most frequent answer was “no scientific research at all,” 
followed by what we charitably called “other.” This category included 
nonsense like building a submarine that looks like a shark, or a “<a href="https://www.ffjournal.net/item/12437-wasp-water-armor-shark-protection.html">high tech” custom shark cage</a>
 to observe some aspect of shark behavior. These episodes focused on 
alleged risk to the scuba divers shown on camera, especially when the 
devices inevitably failed, but failed to address any research questions.

Such framing is not representative of <a href="https://doi.org/10.1643/OT-19-179R">actual shark research</a>,
 which uses methods ranging from tracking tagged sharks via satellite to
 genetic and paleontological studies conducted entirely in labs. Such 
work may not be as exciting on camera as divers surrounded by schooling 
sharks, but it generates much more useful data.

We also were troubled by the “experts” interviewed on many Shark Week shows. The most-featured source, underwater photographer <a href="https://www.youtube.com/watch?v=B7t7jl8e0Mw">Andy Casagrande</a>,
 is an award-winning cameraman, and episodes when he stays behind the 
camera can be great. But given the chance to speak, he regularly claims 
the mantle of science while making dubious assertions – for example, 
that <a href="https://twitter.com/ABC4EXPLORE/status/1285972513328070689">shark diving while taking LSD</a> is a great way to learn about these animals – or presents well-known shark behaviors as new discoveries that he made, while <a href="https://www.mensjournal.com/adventure/mega-shark-episode-criticized-as-a-low-point-for-shark-week/">misrepresenting what those behaviors mean</a>.

Nor does Shark Week accurately represent experts in this field. One 
issue is ethnicity: Three of the five most-featured locations on Shark 
Week are Mexico, South Africa and the Bahamas, but we could count on one
 hand the number of non-white scientists who we saw featured in shows 
about their own countries. It was far more common for Discovery to fly a
 white male halfway around the world than to feature a local scientist. 
 

Moreover, while <a href="https://doi.org/10.3389/feduc.2022.842618">more than half of U.S. shark scientists are female</a>, you <a href="https://www.scientificamerican.com/article/the-dark-side-of-being-a-female-shark-researcher/">wouldn’t know this from watching Shark Week</a>.
 Among people who we saw featured in more than one episode, there were 
more white male non-scientists named Mike than women of any profession 
or name.

In contrast, the Discovery Channel’s chief competitor, National Geographic, is partnering with the professional organization <a href="https://www.misselasmo.org/">Minorities in Shark Sciences</a> to <a href="https://www.nationalgeographic.com/magazine/article/building-a-community-and-fostering-a-love-for-sharks">feature diverse experts</a> on its shows.

How could Shark Week improve? Our paper makes several 
recommendations, and we recently participated in a workshop, 
highlighting diverse voices in our field from all over the world, that 
focused on <a href="https://safesharks.org/diversifying-shark-media/">improving representation of scientists in shark-focused media</a>

First, we believe that not every documentary needs to be a dry, 
boring science lecture, but that the information shared on marine 
biology’s biggest stage should be factually correct and useful. Gimmicky
 concepts like Discovery’s “<a href="https://www.discovery.com/shows/naked-and-afraid/episodes/naked-and-afraid-of-sharks-2">Naked and Afraid of Sharks 2</a>”
 – an endurance contest with entrants wearing masks, fins and snorkels, 
but no clothes – show that people will watch anything with sharks in it.
 So why not try to make something good?

We also suggest that more scientists seek out media training so they 
can take advantage of opportunities like Shark Week without <a href="https://gizmodo.com/shark-week-lied-to-scientists-to-get-them-to-appear-in-1619280737">being taken advantage of</a>.
 Similarly, it would be great to have a “Yelp”-like service that 
scientists could use to rate their experiences with media companies. 
Producers who want to feature appropriately diverse scientists can turn 
to databases like <a href="https://500womenscientists.org/">500 Women Scientists</a> and <a href="https://diversifyeeb.com/">Diversify EEB</a>.

For a decade, concerned scientists and conservationists have <a href="https://www.npr.org/2015/07/06/420326546/after-sketchy-science-shark-week-promises-to-turn-over-a-new-fin">reached out to the Discovery Channel</a> about our concerns with Shark Week. As our article recounts, Discovery has <a href="https://doi.org/10.1371/journal.pone.0256842">pledged in the past</a> to present programming during Shark Week that puts more emphasis on science and less on entertainment – and some episodes <a href="https://twitter.com/whysharksmatter/status/620417258406318080?lang=en">have shown improvement</a>.

But our findings show that many Shark Week depictions of sharks are 
still problematic, pseudoscientific, nonsensical or unhelpful. We hope 
that our analysis will motivate the network to use its massive audience 
to help sharks and elevate the scientists who study them. 

Editor’s note: The Conversation US contacted Warner Brothers Discovery by phone and email for comment on the study described in this article. The network did not immediately respond or offer comment.

David Shiffman is a Post-Doctoral and Research Scholar in Marine Biology at Arizona State University.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/11/1669819929156.jpg" alt="Image courtesy of Pixabay" />
 <figcaption>Image courtesy of Pixabay</figcaption>
 </figure>By DAVID SHIFFMAN <a href="https://theconversation.com/beware-of-shark-week-scientists-watched-202-episodes-and-found-them-filled-with-junk-science-misinformation-and-white-male-experts-named-mike-195180">The Conversation</a>The Discovery Channel’s annual <a href="https://www.discovery.com/shark-week">Shark Week</a> is the <a href="https://www.washingtonpost.com/news/animalia/wp/2018/07/24/shark-scientists-explain-whats-right-and-whats-wrong-with-shark-week/">longest-running cable television series in history</a>,
 filling screens with sharky content every summer since 1988. It causes 
one of the largest temporary increases in U.S. viewers’ attention to any
 <a href="https://doi.org/10.1371/journal.pbio.3000146">science or conservation topic</a>. It’s also the largest stage in marine biology, giving scientists who 
appear on it access to an audience of millions. Being featured by 
high-profile media outlets can help researchers attract attention and 
funding that can help super-charge their careers. Unfortunately, Shark Week is also a missed opportunity. As scientists and conservationists <a href="https://www.outsideonline.com/culture/books-media/what-shark-experts-really-think-about-shark-week/">have long argued</a>, it is a major source of <a href="https://www.npr.org/2015/07/06/420326546/after-sketchy-science-shark-week-promises-to-turn-over-a-new-fin">misinformation</a> and <a href="https://www.bostonmagazine.com/news/2013/08/05/shark-week-megalodon-fake-discovery-channel/">nonsense</a> about sharks, the scientists who study them, and how people can help protect endangered species from extinction.I am a <a href="https://scholar.google.com/citations?user=xb7noGAAAAAJ&amp;hl=en">marine biologist</a> who recently worked with five colleagues to <a href="https://doi.org/10.1371/journal.pone.0256842">scientifically analyze the content of Shark Week episodes</a>.
 We tracked down copies of 202 episodes, watched them all and coded 
their content based on more than 15 variables, including locations, 
which experts were interviewed, which shark species were mentioned, what
 scientific research tools were used, whether the episodes mentioned 
shark conservation and how sharks were portrayed. Even as longtime Shark Week critics, we were staggered by our findings. 
The episodes that we reviewed were full of incorrect information and 
provided a wildly misleading picture of the field of shark research. 
Some episodes <a href="https://www.earthtouchnews.com/oceans/sharks/experts-shark-weeks-zombie-sharks-harasses-animals/">glorified wildlife harassment</a>, and many missed countless chances to teach a massive audience about shark conservation.<figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/tKXd8Ud1sOo"></iframe>
 <figcaption></figcaption>
 </figure><h2>Spotlight real solutions</h2>First, some facts. <a href="https://www.britannica.com/topic/list-of-sharks-skates-and-rays-2075391">Sharks and their relatives</a>,
 such as rays and skates, are among the most threatened vertebrate 
animals on Earth. About one-third of all known species are at risk of 
extinction, thanks mainly to <a href="https://doi.org/10.1016/j.cub.2021.08.062">overfishing</a>. Many policy solutions, such as setting fishing quotas, creating 
protected species lists and delineating no-fishing zones, are enacted <a href="https://doi.org/10.1111/acv.12265">nationally or internationally</a>. But there also are countless situations in which increased public attention can help <a href="https://www.press.jhu.edu/books/title/12267/why-sharks-matter">move the conservation needle</a>. For instance, consumers can avoid buying seafood produced using <a href="https://www.montereybayaquarium.org/act-for-the-ocean/sustainable-seafood">unsustainable fishing methods</a> that may accidentally catch sharks.Conversely, focusing on the wrong problems <a href="https://doi.org/10.1139/facets-2020-0058">does not lead to useful solutions</a>.
 As one example, enacting a ban on shark fin sales in the U.S. would 
have little effect on global shark deaths, since the U.S. is only 
involved in about 1% of the global fin trade, and could <a href="https://doi.org/10.1016/j.marpol.2017.08.026">undermine sustainable U.S. shark fisheries</a>. The Discovery Channel claims that by attracting massive audiences, Shark Week <a href="https://www.washingtonpost.com/news/animalia/wp/2018/07/24/shark-scientists-explain-whats-right-and-whats-wrong-with-shark-week/">helps educate the public</a>
 about shark conservation. But most of the shows we reviewed didn’t 
mention conservation at all, beyond vague statements that sharks need 
help, without describing the threats they face or how to address them. Out of 202 episodes that we examined, just six contained any actionable tips. Half of those simply advised against eating <a href="https://www.sciencedirect.com/topics/agricultural-and-biological-sciences/shark-fin-soup">shark fin soup</a>, a traditional Asian delicacy. Demand for shark fin soup can contribute to the gruesome practice of “<a href="https://www.discoverwildlife.com/animal-facts/fish/what-is-shark-finning-and-why-is-it-a-problem/">finning</a>”
 – cutting fins off live sharks and throwing the mutilated fish 
overboard to die. But finning is not the biggest threat to sharks, and 
most U.S.-based Shark Week viewers don’t eat shark fin soup.<h2>Spotlighting divers, not research</h2>When we analyzed episodes by the type of scientific research they 
featured, the most frequent answer was “no scientific research at all,” 
followed by what we charitably called “other.” This category included 
nonsense like building a submarine that looks like a shark, or a “<a href="https://www.ffjournal.net/item/12437-wasp-water-armor-shark-protection.html">high tech” custom shark cage</a>
 to observe some aspect of shark behavior. These episodes focused on 
alleged risk to the scuba divers shown on camera, especially when the 
devices inevitably failed, but failed to address any research questions.Such framing is not representative of <a href="https://doi.org/10.1643/OT-19-179R">actual shark research</a>,
 which uses methods ranging from tracking tagged sharks via satellite to
 genetic and paleontological studies conducted entirely in labs. Such 
work may not be as exciting on camera as divers surrounded by schooling 
sharks, but it generates much more useful data. <figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/punSQuf-ZwQ"></iframe>
 <figcaption></figcaption>
 </figure><h2>Who’s on camera</h2>We also were troubled by the “experts” interviewed on many Shark Week shows. The most-featured source, underwater photographer <a href="https://www.youtube.com/watch?v=B7t7jl8e0Mw">Andy Casagrande</a>,
 is an award-winning cameraman, and episodes when he stays behind the 
camera can be great. But given the chance to speak, he regularly claims 
the mantle of science while making dubious assertions – for example, 
that <a href="https://twitter.com/ABC4EXPLORE/status/1285972513328070689">shark diving while taking LSD</a> is a great way to learn about these animals – or presents well-known shark behaviors as new discoveries that he made, while <a href="https://www.mensjournal.com/adventure/mega-shark-episode-criticized-as-a-low-point-for-shark-week/">misrepresenting what those behaviors mean</a>.Nor does Shark Week accurately represent experts in this field. One 
issue is ethnicity: Three of the five most-featured locations on Shark 
Week are Mexico, South Africa and the Bahamas, but we could count on one
 hand the number of non-white scientists who we saw featured in shows 
about their own countries. It was far more common for Discovery to fly a
 white male halfway around the world than to feature a local scientist. 
 Moreover, while <a href="https://doi.org/10.3389/feduc.2022.842618">more than half of U.S. shark scientists are female</a>, you <a href="https://www.scientificamerican.com/article/the-dark-side-of-being-a-female-shark-researcher/">wouldn’t know this from watching Shark Week</a>.
 Among people who we saw featured in more than one episode, there were 
more white male non-scientists named Mike than women of any profession 
or name. In contrast, the Discovery Channel’s chief competitor, National Geographic, is partnering with the professional organization <a href="https://www.misselasmo.org/">Minorities in Shark Sciences</a> to <a href="https://www.nationalgeographic.com/magazine/article/building-a-community-and-fostering-a-love-for-sharks">feature diverse experts</a> on its shows.<h2>More substance and better representation</h2>How could Shark Week improve? Our paper makes several 
recommendations, and we recently participated in a workshop, 
highlighting diverse voices in our field from all over the world, that 
focused on <a href="https://safesharks.org/diversifying-shark-media/">improving representation of scientists in shark-focused media</a> First, we believe that not every documentary needs to be a dry, 
boring science lecture, but that the information shared on marine 
biology’s biggest stage should be factually correct and useful. Gimmicky
 concepts like Discovery’s “<a href="https://www.discovery.com/shows/naked-and-afraid/episodes/naked-and-afraid-of-sharks-2">Naked and Afraid of Sharks 2</a>”
 – an endurance contest with entrants wearing masks, fins and snorkels, 
but no clothes – show that people will watch anything with sharks in it.
 So why not try to make something good? We also suggest that more scientists seek out media training so they 
can take advantage of opportunities like Shark Week without <a href="https://gizmodo.com/shark-week-lied-to-scientists-to-get-them-to-appear-in-1619280737">being taken advantage of</a>.
 Similarly, it would be great to have a “Yelp”-like service that 
scientists could use to rate their experiences with media companies. 
Producers who want to feature appropriately diverse scientists can turn 
to databases like <a href="https://500womenscientists.org/">500 Women Scientists</a> and <a href="https://diversifyeeb.com/">Diversify EEB</a>. For a decade, concerned scientists and conservationists have <a href="https://www.npr.org/2015/07/06/420326546/after-sketchy-science-shark-week-promises-to-turn-over-a-new-fin">reached out to the Discovery Channel</a> about our concerns with Shark Week. As our article recounts, Discovery has <a href="https://doi.org/10.1371/journal.pone.0256842">pledged in the past</a> to present programming during Shark Week that puts more emphasis on science and less on entertainment – and some episodes <a href="https://twitter.com/whysharksmatter/status/620417258406318080?lang=en">have shown improvement</a>.But our findings show that many Shark Week depictions of sharks are 
still problematic, pseudoscientific, nonsensical or unhelpful. We hope 
that our analysis will motivate the network to use its massive audience 
to help sharks and elevate the scientists who study them. Editor’s note: The Conversation US contacted Warner Brothers Discovery by phone and email for comment on the study described in this article. The network did not immediately respond or offer comment.David Shiffman is a Post-Doctoral and Research Scholar in Marine Biology at Arizona State University.<div><iframe src="https://counter.theconversation.com/content/195180/count.gif?distributor=republish-lightbox-advanced" width="1" height="1" style="border: none !important" referrerpolicy="no-referrer-when-downgrade"></iframe></div>

Beware of 'Shark Week': Junk science, misinformation, 'experts' named Mike

By LINDSEY TOOMER <a href="https://coloradonewsline.com/">Colorado Newsline</a>

Now that Colorado voters passed the <a target="_blank" href="https://coloradonewsline.com/2022/10/17/proposition-122-colorado-voters-mushrooms/">Natural Medicine Health Act</a>, the state has several steps to get through before Colorado will actually see a regulated industry for psychedelic mushrooms.

The measure allows for licensed “healing centers” to provide access 
to psilocybin and psilocyn, the psychoactive compounds found in many 
species of fungi, for therapeutic purposes. It also decriminalizes the 
“personal use” of the substances, allowing people to possess and grow 
psychedelic mushrooms in their own homes.

The first step on the itinerary is developing an advisory board, 
which will include appointees from Gov. Jared Polis tasked with helping 
the Department of Regulatory Agencies implement the new program.

According to the <a target="_blank" href="https://www.sos.state.co.us/pubs/elections/Initiatives/titleBoard/filings/2021-2022/58Final.pdf">act’s text</a>,
 the board will include 15 members: At least seven are expected to have 
expertise and experience in topics including but not limited to natural 
medicine therapy and research, emergency medical services, health care 
insurance and policy, or harm reduction. At least eight members are 
expected to have experience with religious and traditional indigenous 
uses of natural medicines, issues impacting veterans, disparities in 
health care access, or criminal justice reform in Colorado.

“We will follow the will of the voters and will be appointing a 15 
member advisory board to oversee the regulatory process around this new 
voter-approved measure,” Melissa Dworkin, a spokesperson with the 
governor’s office, said in an email.

Josh Kappel, an attorney who chaired Natural Medicine Colorado’s 
campaign committee and helped draft Proposition 122, said he trusts that
 the governor will appoint a board that’s inclusive of all relevant 
stakeholders. He said the board’s initial purpose is to provide DORA 
with recommendations around implementing the program.

“We are excited to work with all relevant stakeholders and the state 
government to implement Prop 122 in a safe, responsible and equitable 
manner that provides access to this much needed tool to address our 
state’s mental health crisis,” Kappel said.

After working with DORA to develop the program, the board will make 
annual recommendations regarding public health approaches for natural 
medicine, educational campaigns, research on efficacy and regulation, 
training programs, equitable and culturally responsible access, and data
 collection and reporting. Kappel added that the board will likely 
create regular reports analyzing the effectiveness of the program.

Advocates of the ballot measure point to research showing that 
psychedelic substances can be effective in treating depression, anxiety,
 post-traumatic stress disorder and other mental health conditions. The 
federal Food and Drug Administration has <a target="_blank" href="https://www.medscape.com/viewarticle/921789#:~:text=The%20US%20Food%20and%20Drug,ingredient%20in%20%22magic%20mushrooms.%22">designated psilocybin</a> as a “breakthrough therapy” for the treatment of major depressive disorder.

Coloradans can start applying for center licenses in September 2024

Ben Unger, who works with New Approach, an organization involved in passing both <a target="_blank" href="https://oregoncapitalchronicle.com/2022/08/08/many-oregon-voters-will-have-to-decide-again-on-a-psilocybin-program/">Oregon’s Measure 109</a>
 and Colorado’s Proposition 122, said in an email his greatest hope for 
the advisory board is that “it’s filled with experts that can guide a 
regulatory process that maximizes safety and promotes equitable access 
for all that can benefit.”

For initial appointments that need to be made by Jan. 31, 2023, seven
 members will be appointed to a two-year term while eight will be 
appointed to a four-year term. After that initial board, all members 
will be appointed to four-year terms and can serve two consecutive 
terms.

After appointees are named, the board will kick off an 18-month 
rulemaking process to develop regulations around facilitator licensing, 
training and the operation of healing centers, Kappel said. He said 
Natural Medicine Colorado will continue to be a resource for the state 
as it looks to implement Proposition 122 in a “responsible, equitable 
and safe manner.”

“We hope to be able to work with everyone — the government 
stakeholders, even those who opposed us — to help create a program that 
is both safe, but also provides the mental health treatment and options 
that Coloradans are expecting after passing Prop 122,” Kappel said.

Unger noted that the proposition language says Coloradans can start 
applying for healing center licenses in September 2024, meaning licensed
 therapeutic services would likely start six or seven months after that.
 Over the next year or so, he said interested stakeholders should keep 
their eyes open for development of regulations for facilitators and 
safety rules for clients.

“It’s reasonable to expect that services could begin in the summer of
 2025,” Unger said in an email. “It’s important that the state work with
 experts to develop processes that promote safety while protecting 
access for people that can benefit.”

By LINDSEY TOOMER <a href="https://coloradonewsline.com/">Colorado Newsline</a>Now that Colorado voters passed the <a target="_blank" href="https://coloradonewsline.com/2022/10/17/proposition-122-colorado-voters-mushrooms/">Natural Medicine Health Act</a>, the state has several steps to get through before Colorado will actually see a regulated industry for psychedelic mushrooms.The measure allows for licensed “healing centers” to provide access 
to psilocybin and psilocyn, the psychoactive compounds found in many 
species of fungi, for therapeutic purposes. It also decriminalizes the 
“personal use” of the substances, allowing people to possess and grow 
psychedelic mushrooms in their own homes.The first step on the itinerary is developing an advisory board, 
which will include appointees from Gov. Jared Polis tasked with helping 
the Department of Regulatory Agencies implement the new program.According to the <a target="_blank" href="https://www.sos.state.co.us/pubs/elections/Initiatives/titleBoard/filings/2021-2022/58Final.pdf">act’s text</a>,
 the board will include 15 members: At least seven are expected to have 
expertise and experience in topics including but not limited to natural 
medicine therapy and research, emergency medical services, health care 
insurance and policy, or harm reduction. At least eight members are 
expected to have experience with religious and traditional indigenous 
uses of natural medicines, issues impacting veterans, disparities in 
health care access, or criminal justice reform in Colorado.“We will follow the will of the voters and will be appointing a 15 
member advisory board to oversee the regulatory process around this new 
voter-approved measure,” Melissa Dworkin, a spokesperson with the 
governor’s office, said in an email.Josh Kappel, an attorney who chaired Natural Medicine Colorado’s 
campaign committee and helped draft Proposition 122, said he trusts that
 the governor will appoint a board that’s inclusive of all relevant 
stakeholders. He said the board’s initial purpose is to provide DORA 
with recommendations around implementing the program.“We are excited to work with all relevant stakeholders and the state 
government to implement Prop 122 in a safe, responsible and equitable 
manner that provides access to this much needed tool to address our 
state’s mental health crisis,” Kappel said.After working with DORA to develop the program, the board will make 
annual recommendations regarding public health approaches for natural 
medicine, educational campaigns, research on efficacy and regulation, 
training programs, equitable and culturally responsible access, and data
 collection and reporting. Kappel added that the board will likely 
create regular reports analyzing the effectiveness of the program.Advocates of the ballot measure point to research showing that 
psychedelic substances can be effective in treating depression, anxiety,
 post-traumatic stress disorder and other mental health conditions. The 
federal Food and Drug Administration has <a target="_blank" href="https://www.medscape.com/viewarticle/921789#:~:text=The%20US%20Food%20and%20Drug,ingredient%20in%20%22magic%20mushrooms.%22">designated psilocybin</a> as a “breakthrough therapy” for the treatment of major depressive disorder.<h2>Coloradans can start applying for center licenses in September 2024</h2>Ben Unger, who works with New Approach, an organization involved in passing both <a target="_blank" href="https://oregoncapitalchronicle.com/2022/08/08/many-oregon-voters-will-have-to-decide-again-on-a-psilocybin-program/">Oregon’s Measure 109</a>
 and Colorado’s Proposition 122, said in an email his greatest hope for 
the advisory board is that “it’s filled with experts that can guide a 
regulatory process that maximizes safety and promotes equitable access 
for all that can benefit.”For initial appointments that need to be made by Jan. 31, 2023, seven
 members will be appointed to a two-year term while eight will be 
appointed to a four-year term. After that initial board, all members 
will be appointed to four-year terms and can serve two consecutive 
terms.After appointees are named, the board will kick off an 18-month 
rulemaking process to develop regulations around facilitator licensing, 
training and the operation of healing centers, Kappel said. He said 
Natural Medicine Colorado will continue to be a resource for the state 
as it looks to implement Proposition 122 in a “responsible, equitable 
and safe manner.”“We hope to be able to work with everyone — the government 
stakeholders, even those who opposed us — to help create a program that 
is both safe, but also provides the mental health treatment and options 
that Coloradans are expecting after passing Prop 122,” Kappel said.Unger noted that the proposition language says Coloradans can start 
applying for healing center licenses in September 2024, meaning licensed
 therapeutic services would likely start six or seven months after that.
 Over the next year or so, he said interested stakeholders should keep 
their eyes open for development of regulations for facilitators and 
safety rules for clients.“It’s reasonable to expect that services could begin in the summer of
 2025,” Unger said in an email. “It’s important that the state work with
 experts to develop processes that promote safety while protecting 
access for people that can benefit.”

Colorado begins steps to regulate psychedelic mushrooms

By ZHONG-REN PENG <a href="https://theconversation.com/dreaming-of-beachfront-real-estate-much-of-floridas-coast-is-at-risk-of-storm-erosion-that-can-cause-homes-to-collapse-as-daytona-just-saw-194492">The Conversation</a>

Back-to-back hurricanes left an unnerving scene on the Florida coast 
in November 2022: Several houses, and even swimming pools, were left 
dangling over the ocean as waves eroded the land beneath them. <a href="https://www.facebook.com/VolusiaCountyEmergencyManagement/posts/pfbid02EZ9SbTjdQhrkGtFm452UhzhzjprPu6h6WaQbPLuMLsRNpCLAuPoPKTZDUvjygUb7l">Dozens of homes and condo buildings</a> in the Daytona Beach area were deemed unsafe.

The destruction has raised a disturbing question: How much property 
along the rest of the Florida coast is at risk of collapse, and can it 
be saved?

As the director of <a href="https://dcp.ufl.edu/iadapt/">iAdapt</a>, the International Center for Adaptation Planning and Design at the University of Florida, <a href="https://scholar.google.com/citations?user=ngiXpvgAAAAJ&amp;hl=en">I have been</a> studying climate adaptation issues for the last two decades to help answer these questions.

Living by the sea has a strong appeal in Florida – beautiful beaches,
 ocean views, and often pleasant breezes. However, there are also risks,
 and they are exacerbated by climate change.

Sea level is forecast to rise on average <a href="https://oceanservice.noaa.gov/hazards/sealevelrise/sealevelrise-tech-report.html">10 to 14 inches</a> (25-35 cm) on the U.S. East Coast over the next 30 years, and 14 to 18 inches (35-45 cm) on the Gulf Coast, <a href="https://theconversation.com/ipcc-climate-report-profound-changes-are-underway-in-earths-oceans-and-ice-a-lead-author-explains-what-the-warnings-mean-165588">as the planet warms</a>. Rising temperatures are also <a href="https://climate.nasa.gov/news/3184/a-force-of-nature-hurricanes-in-a-changing-climate/">increasing the intensity</a> of hurricanes.

With higher seas and larger storm surges, ocean waves more easily 
erode beaches, weaken sea walls, and submerge cement foundations in 
corrosive salt water. Together with <a href="https://geodata.dep.state.fl.us/datasets/194ac159bd1e4be294b14dd882d42dcf_0/about">subsidence</a>, or sinking land, they make coastal living riskier.

The risk of erosion varies depending on the soil, geology and natural
 shoreline changes. But it is widespread in U.S. coastal areas, <a href="https://geodata.dep.state.fl.us/datasets/FDEP::coastal-critical-erosion-areas/about">particularly Florida</a>. Maps produced by engineers at the <a href="https://geodata.dep.state.fl.us/datasets/FDEP::coastal-critical-erosion-areas/about">Florida Department of Environmental Protection</a> show most of Florida’s coast faces critical erosion risk.

Aging or poorly maintained buildings and sea walls, and older or poor construction methods and materials, can dramatically <a href="https://www.nationalgeographic.com/environment/article/sinking-land-rising-seas-dual-crises-facing-coastal-communities">aggravate the risk</a>.

So, what can be done to minimize the damage?

The first step is to build sturdier buildings and fortify existing ones according to advanced building codes.

Building codes change over time as risks rise and construction 
techniques and materials improve. For example, design criteria in the <a href="https://codes.iccsafe.org/content/FLBC2020P1">Florida Building Code</a>
 for South Florida changed from requiring some new buildings to be able 
to withstand 146 mph sustained winds in 2002 to 195 mph winds in 2021, 
meaning a powerful Category 5 hurricane.

The town of <a href="https://www.washingtonpost.com/climate-solutions/2022/10/01/punta-gorda-hurricane-ian-damage/">Punta Gorda</a>,
 near where Hurricane Ian made landfall in October 2022, showed how 
homes constructed to the latest building codes have a much better chance
 of survival.

Many of Punta Gorda’s buildings had been rebuilt after Hurricane 
Charley in 2004, shortly after the state updated the Florida Building 
Code. When Ian hit, they survived with less damage than those in 
neighboring towns. The updated code required new construction to be able
 to withstand hurricane-force winds, including having shutters or 
impact-resistant window glass.

However, even homes built to the latest codes can be vulnerable, 
because the codes don’t adequately address the environment that 
buildings sit on. A modern building in a low-lying coastal area could 
face damage in the future as sea level rises and the shoreline erodes, 
even if it meets the current flood zone elevation standards.

This is the problem coastal residents faced during Hurricanes Nicole <a href="https://www.latimes.com/world-nation/story/2022-10-06/apocalypse-in-paradise-after-hurricane-ian-a-low-lying-florida-city-contends-with-rising-water">and Ian</a>. Flooding and erosion, exacerbated by sea-level rise, caused the most damage – not wind.

The dozens of beach houses and condo buildings that <a href="https://www.usnews.com/news/us/articles/2022-11-14/florida-county-puts-damage-from-nicole-at-481-million">became unstable or collapsed</a>
 in Volusia County during Hurricane Nicole might have seemed fine 
originally. But as the climate changes, the coastal environment changes,
 too, and one hurricane could render the building vulnerable. Hurricane 
Ian damaged sea walls in Volusia County, and some <a href="https://www.news-journalonline.com/story/news/2022/11/10/tropical-storm-nicoles-fury-washes-away-homes-wilbur-sea/8323351001/">couldn’t be repaired before Nicole</a> struck.

The damage in the Daytona area in 2022 and the <a href="https://miamisao.com/wp-content/uploads/2021/12/GRAND-JURY_202112151434-1.pdf">deadly collapse</a> a year earlier of a condo tower in Surfside should be a wake-up call for all coastal communities.

<a href="https://coast.noaa.gov/digitalcoast/topics/vulnerability-assessments.html">Data and tools</a> can show where coastal areas are most vulnerable. What is lacking are policies and enforcement.

Florida recently began requiring that state-financed constructors conduct <a href="https://floridadep.gov/rcp/florida-resilient-coastlines-program/content/resilience-and-coastal-protection-rules-development">a sea-level impact study</a>
 before starting construction of a coastal structure. I believe it’s 
time to apply this new rule to any new construction, regardless of the 
funding source.

A comprehensive sea-level impact study requirement should also allow 
for risk-based enforcement, including barring construction in high-risk 
areas.

Similarly, vulnerability audits – particularly for multistory 
buildings built before 2002 – can check the integrity of an existing 
structure and help spot new environmental risks from sea-level rise and 
beach erosion. Before 2002, the building standard was low and 
enforcement was lacking, so many of the materials and the structures 
used in those buildings aren’t up to the standards of today. 

There is a range of <a href="https://www.fema.gov/sites/default/files/documents/fema_protect-your-home-from-flooding-brochure_2020.pdf">techniques</a> homeowners can use to fortify homes from flood risks.

In some places, that may mean <a href="https://cpo.noaa.gov/News/ArtMID/7875/ArticleID/2059/Elevating-Houses-Can-Protect-Against-Damaging-Floods-But-How-High-is-High-Enough">elevating the house</a>
 or improving the lot grading so surface water runs away from the 
building. Installing a sump pump and remodeling with storm-resistant 
building materials can help.

<a href="https://www.fema.gov/sites/default/files/documents/fema_protect-your-home-from-flooding-brochure_2020.pdf">FEMA</a>
 suggests other measures to protect against coastal erosion, such as 
replenishing beach sand, strengthening sea walls and anchoring the home.
 Engineering can help communities, temporarily at least, through sea 
walls, ponds and increased drainage. But in the long term, communities 
will have to assess the vulnerability of coastal areas. Sometimes the 
answer is <a href="https://theconversation.com/managed-retreat-done-right-can-reinvent-cities-so-theyre-better-for-everyone-and-avoid-harm-from-flooding-heat-and-fires-163052">to relocate</a>.

However, there’s a disturbing trend after hurricanes, and we’re 
seeing it with Ian: Many damaged areas see lots of money pouring in to 
rebuild in the same vulnerable locations. An important question 
communities should be asking is, if these are already in high-risk 
areas, why rebuild in the same place?

Zhong-Ren Peng is a Professor of Urban and Regional Planning at the&nbsp; University of Florida.

<figure>
 <iframe width="560" height="315" frameborder="0" allow="accelerometer; autoplay; encrypted-media; gyroscope; picture-in-picture" allowfullscreen src="https://www.youtube.com/embed/h6Fvx6Cw4tE"></iframe>
 <figcaption>Drone footage shows homes close to collapsing into the ocean. WPLG/YouTube</figcaption>
 </figure>By ZHONG-REN PENG <a href="https://theconversation.com/dreaming-of-beachfront-real-estate-much-of-floridas-coast-is-at-risk-of-storm-erosion-that-can-cause-homes-to-collapse-as-daytona-just-saw-194492">The Conversation</a>Back-to-back hurricanes left an unnerving scene on the Florida coast 
in November 2022: Several houses, and even swimming pools, were left 
dangling over the ocean as waves eroded the land beneath them. <a href="https://www.facebook.com/VolusiaCountyEmergencyManagement/posts/pfbid02EZ9SbTjdQhrkGtFm452UhzhzjprPu6h6WaQbPLuMLsRNpCLAuPoPKTZDUvjygUb7l">Dozens of homes and condo buildings</a> in the Daytona Beach area were deemed unsafe. The destruction has raised a disturbing question: How much property 
along the rest of the Florida coast is at risk of collapse, and can it 
be saved?As the director of <a href="https://dcp.ufl.edu/iadapt/">iAdapt</a>, the International Center for Adaptation Planning and Design at the University of Florida, <a href="https://scholar.google.com/citations?user=ngiXpvgAAAAJ&amp;hl=en">I have been</a> studying climate adaptation issues for the last two decades to help answer these questions.<h2>Rising seas, aging buildings</h2>Living by the sea has a strong appeal in Florida – beautiful beaches,
 ocean views, and often pleasant breezes. However, there are also risks,
 and they are exacerbated by climate change.Sea level is forecast to rise on average <a href="https://oceanservice.noaa.gov/hazards/sealevelrise/sealevelrise-tech-report.html">10 to 14 inches</a> (25-35 cm) on the U.S. East Coast over the next 30 years, and 14 to 18 inches (35-45 cm) on the Gulf Coast, <a href="https://theconversation.com/ipcc-climate-report-profound-changes-are-underway-in-earths-oceans-and-ice-a-lead-author-explains-what-the-warnings-mean-165588">as the planet warms</a>. Rising temperatures are also <a href="https://climate.nasa.gov/news/3184/a-force-of-nature-hurricanes-in-a-changing-climate/">increasing the intensity</a> of hurricanes.With higher seas and larger storm surges, ocean waves more easily 
erode beaches, weaken sea walls, and submerge cement foundations in 
corrosive salt water. Together with <a href="https://geodata.dep.state.fl.us/datasets/194ac159bd1e4be294b14dd882d42dcf_0/about">subsidence</a>, or sinking land, they make coastal living riskier.<figure>
 <img src="https://media.eaglewebservices.com/public/2022/11/1669240214504.png" alt=" Florida’s erosion risk map shows most of the state’s coastline at critical risk. Florida Department of Environmental Protection, CC BY-SA " />
 <figcaption> Florida’s erosion risk map shows most of the state’s coastline at critical risk. Florida Department of Environmental Protection, CC BY-SA </figcaption>
 </figure>The risk of erosion varies depending on the soil, geology and natural
 shoreline changes. But it is widespread in U.S. coastal areas, <a href="https://geodata.dep.state.fl.us/datasets/FDEP::coastal-critical-erosion-areas/about">particularly Florida</a>. Maps produced by engineers at the <a href="https://geodata.dep.state.fl.us/datasets/FDEP::coastal-critical-erosion-areas/about">Florida Department of Environmental Protection</a> show most of Florida’s coast faces critical erosion risk.Aging or poorly maintained buildings and sea walls, and older or poor construction methods and materials, can dramatically <a href="https://www.nationalgeographic.com/environment/article/sinking-land-rising-seas-dual-crises-facing-coastal-communities">aggravate the risk</a>.<h2>Designing better building codes</h2>So, what can be done to minimize the damage?The first step is to build sturdier buildings and fortify existing ones according to advanced building codes.Building codes change over time as risks rise and construction 
techniques and materials improve. For example, design criteria in the <a href="https://codes.iccsafe.org/content/FLBC2020P1">Florida Building Code</a>
 for South Florida changed from requiring some new buildings to be able 
to withstand 146 mph sustained winds in 2002 to 195 mph winds in 2021, 
meaning a powerful Category 5 hurricane.The town of <a href="https://www.washingtonpost.com/climate-solutions/2022/10/01/punta-gorda-hurricane-ian-damage/">Punta Gorda</a>,
 near where Hurricane Ian made landfall in October 2022, showed how 
homes constructed to the latest building codes have a much better chance
 of survival.Many of Punta Gorda’s buildings had been rebuilt after Hurricane 
Charley in 2004, shortly after the state updated the Florida Building 
Code. When Ian hit, they survived with less damage than those in 
neighboring towns. The updated code required new construction to be able
 to withstand hurricane-force winds, including having shutters or 
impact-resistant window glass.However, even homes built to the latest codes can be vulnerable, 
because the codes don’t adequately address the environment that 
buildings sit on. A modern building in a low-lying coastal area could 
face damage in the future as sea level rises and the shoreline erodes, 
even if it meets the current flood zone elevation standards.This is the problem coastal residents faced during Hurricanes Nicole <a href="https://www.latimes.com/world-nation/story/2022-10-06/apocalypse-in-paradise-after-hurricane-ian-a-low-lying-florida-city-contends-with-rising-water">and Ian</a>. Flooding and erosion, exacerbated by sea-level rise, caused the most damage – not wind. The dozens of beach houses and condo buildings that <a href="https://www.usnews.com/news/us/articles/2022-11-14/florida-county-puts-damage-from-nicole-at-481-million">became unstable or collapsed</a>
 in Volusia County during Hurricane Nicole might have seemed fine 
originally. But as the climate changes, the coastal environment changes,
 too, and one hurricane could render the building vulnerable. Hurricane 
Ian damaged sea walls in Volusia County, and some <a href="https://www.news-journalonline.com/story/news/2022/11/10/tropical-storm-nicoles-fury-washes-away-homes-wilbur-sea/8323351001/">couldn’t be repaired before Nicole</a> struck. <h2>How to minimize the risk</h2>The damage in the Daytona area in 2022 and the <a href="https://miamisao.com/wp-content/uploads/2021/12/GRAND-JURY_202112151434-1.pdf">deadly collapse</a> a year earlier of a condo tower in Surfside should be a wake-up call for all coastal communities.<a href="https://coast.noaa.gov/digitalcoast/topics/vulnerability-assessments.html">Data and tools</a> can show where coastal areas are most vulnerable. What is lacking are policies and enforcement.Florida recently began requiring that state-financed constructors conduct <a href="https://floridadep.gov/rcp/florida-resilient-coastlines-program/content/resilience-and-coastal-protection-rules-development">a sea-level impact study</a>
 before starting construction of a coastal structure. I believe it’s 
time to apply this new rule to any new construction, regardless of the 
funding source.A comprehensive sea-level impact study requirement should also allow 
for risk-based enforcement, including barring construction in high-risk 
areas.Similarly, vulnerability audits – particularly for multistory 
buildings built before 2002 – can check the integrity of an existing 
structure and help spot new environmental risks from sea-level rise and 
beach erosion. Before 2002, the building standard was low and 
enforcement was lacking, so many of the materials and the structures 
used in those buildings aren’t up to the standards of today. <h2>What property owners can do</h2>There is a range of <a href="https://www.fema.gov/sites/default/files/documents/fema_protect-your-home-from-flooding-brochure_2020.pdf">techniques</a> homeowners can use to fortify homes from flood risks.In some places, that may mean <a href="https://cpo.noaa.gov/News/ArtMID/7875/ArticleID/2059/Elevating-Houses-Can-Protect-Against-Damaging-Floods-But-How-High-is-High-Enough">elevating the house</a>
 or improving the lot grading so surface water runs away from the 
building. Installing a sump pump and remodeling with storm-resistant 
building materials can help.<a href="https://www.fema.gov/sites/default/files/documents/fema_protect-your-home-from-flooding-brochure_2020.pdf">FEMA</a>
 suggests other measures to protect against coastal erosion, such as 
replenishing beach sand, strengthening sea walls and anchoring the home.
 Engineering can help communities, temporarily at least, through sea 
walls, ponds and increased drainage. But in the long term, communities 
will have to assess the vulnerability of coastal areas. Sometimes the 
answer is <a href="https://theconversation.com/managed-retreat-done-right-can-reinvent-cities-so-theyre-better-for-everyone-and-avoid-harm-from-flooding-heat-and-fires-163052">to relocate</a>.However, there’s a disturbing trend after hurricanes, and we’re 
seeing it with Ian: Many damaged areas see lots of money pouring in to 
rebuild in the same vulnerable locations. An important question 
communities should be asking is, if these are already in high-risk 
areas, why rebuild in the same place?Zhong-Ren Peng is a Professor of Urban and Regional Planning at the&nbsp; University of Florida.<div><iframe src="https://counter.theconversation.com/content/194492/count.gif?distributor=republish-lightbox-advanced" width="1" height="1" style="border: none !important" referrerpolicy="no-referrer-when-downgrade"></iframe></div>

🎥 Beachfront real estate? It just might crumble into the ocean

WASHINGTON — The Internal Revenue Service has sent letters to more than 9 million individuals and families who 
appear to qualify for a variety of key tax benefits but did not claim 
them by filing a 2021 federal income tax return. Many in this group may 
be eligible to claim some or all of the 2021 Recovery Rebate Credit, the
 Child Tax Credit, the Earned Income Tax Credit and other tax credits 
depending on their personal and family situation.

The special reminder letters, which will be arriving in mailboxes 
over the next few weeks, are being sent to people who appear to qualify 
for the Child Tax Credit (CTC), Recovery Rebate Credit (RRC) or Earned 
Income Tax Credit (EITC) but haven't yet filed a 2021 return to claim 
them. The letter, printed in both English and Spanish, provides a brief 
overview of each of these three credits.

"The IRS wants to remind potentially eligible people, especially 
families, that they may qualify for these valuable tax credits," said 
IRS Commissioner Chuck Rettig. "We encourage people who haven't filed a 
tax return yet for 2021 to review these options. Even if they aren't 
required to file a tax return, they may still qualify for several 
important credits. We don't want people to overlook these tax credits, 
and the letters will remind people of their potential eligibility and 
steps they can take."

These and other tax benefits were expanded under last year's American
 Rescue Plan Act and other recent legislation. Even so, the only way to 
get the valuable benefits is to file a 2021 tax return.

Often, individuals and families <a href="https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents">can get these expanded tax benefits</a>,
 even if they have little or no income from a job, business or other 
source. This means that many people who don't normally need to file a 
tax return should do so this year, even if they haven't been required to
 file in recent years.

For this mailing, Treasury's Office of Tax Analysis identified 
individuals who don't typically have a tax return filing requirement 
because they appear to have very low incomes, based on Forms W-2, 1099s 
and other third-party statements available to the IRS.

The letters are similar to a special IRS mailing made in September 
2020 encouraging 9 million potential non-filers to submit a tax return 
for the first Economic Impact Payment. This is part of an ongoing effort
 to encourage people who aren't normally required to file to look into 
possible benefits available to them under the tax law. Every year, 
people can overlook filing a tax return when they may be entitled tax 
credits and a refund.

People can file a tax return even if they haven't yet received their 
letter. The IRS reminds people that there's no penalty for a refund 
claimed on a tax return filed after the regular April 2022 tax deadline.
 The fastest and easiest way to get a refund is to <a href="https://www.irs.gov/filing/e-file-options">file an accurate return electronically</a> and choose <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>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service has sent letters to more than 9 million individuals and families who 
appear to qualify for a variety of key tax benefits but did not claim 
them by filing a 2021 federal income tax return. Many in this group may 
be eligible to claim some or all of the 2021 Recovery Rebate Credit, the
 Child Tax Credit, the Earned Income Tax Credit and other tax credits 
depending on their personal and family situation.The special reminder letters, which will be arriving in mailboxes 
over the next few weeks, are being sent to people who appear to qualify 
for the Child Tax Credit (CTC), Recovery Rebate Credit (RRC) or Earned 
Income Tax Credit (EITC) but haven't yet filed a 2021 return to claim 
them. The letter, printed in both English and Spanish, provides a brief 
overview of each of these three credits."The IRS wants to remind potentially eligible people, especially 
families, that they may qualify for these valuable tax credits," said 
IRS Commissioner Chuck Rettig. "We encourage people who haven't filed a 
tax return yet for 2021 to review these options. Even if they aren't 
required to file a tax return, they may still qualify for several 
important credits. We don't want people to overlook these tax credits, 
and the letters will remind people of their potential eligibility and 
steps they can take."<h2>Claiming the credits</h2>These and other tax benefits were expanded under last year's American
 Rescue Plan Act and other recent legislation. Even so, the only way to 
get the valuable benefits is to file a 2021 tax return.Often, individuals and families <a href="https://www.irs.gov/help/ita/does-my-childdependent-qualify-for-the-child-tax-credit-or-the-credit-for-other-dependents">can get these expanded tax benefits</a>,
 even if they have little or no income from a job, business or other 
source. This means that many people who don't normally need to file a 
tax return should do so this year, even if they haven't been required to
 file in recent years.For this mailing, Treasury's Office of Tax Analysis identified 
individuals who don't typically have a tax return filing requirement 
because they appear to have very low incomes, based on Forms W-2, 1099s 
and other third-party statements available to the IRS.The letters are similar to a special IRS mailing made in September 
2020 encouraging 9 million potential non-filers to submit a tax return 
for the first Economic Impact Payment. This is part of an ongoing effort
 to encourage people who aren't normally required to file to look into 
possible benefits available to them under the tax law. Every year, 
people can overlook filing a tax return when they may be entitled tax 
credits and a refund.People can file a tax return even if they haven't yet received their 
letter. The IRS reminds people that there's no penalty for a refund 
claimed on a tax return filed after the regular April 2022 tax deadline.
 The fastest and easiest way to get a refund is to <a href="https://www.irs.gov/filing/e-file-options">file an accurate return electronically</a> and choose <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>.<h2>Free File to stay open until November 17</h2>To help people claim these benefits, without charge, Free File will 
remain open for an extra month this year, until November 17, 2022. 
Available only at <a href="https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free">IRS.gov/freefile</a>,
 Free File enables people whose incomes are $73,000 or less to file a 
return online for free using brand-name software. Free File is sponsored
 by the Free File Alliance, a partnership between the IRS and the 
tax-software industry.People can also visit <a href="https://www.childtaxcredit.gov/triage/">ChildTaxCredit.gov</a>
 to file a 2021 income tax return. Individuals whose incomes are below 
$12,500 and couples whose incomes are below $25,000 may be able to file a
 simple tax return to claim the 2021 Recovery Rebate Credit—which covers
 any stimulus payment amounts from 2021 they may have missed—and the 
Child Tax Credit. Individuals do not need to have children in order to 
use Get Your Child Tax Credit to find the right filing solution for 
them.<h2>Further details on these expanded tax benefits</h2>The three credits include:<ul>
 <li>An expanded <a href="https://www.irs.gov/credits-deductions/2021-child-tax-credit-and-advance-child-tax-credit-payments-frequently-asked-questions">Child Tax Credit</a>:
 Families can claim this credit, even if they received monthly advance 
payments during the last half of 2021. The total credit can be as much 
as $3,600 per child.</li><li>A more generous <a href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit-eitc">Earned Income Tax Credit</a>:
 The law boosted the EITC for childless workers. There are also changes 
that can help low- and moderate-income families with children. The 
credit can be as much as $1,502 for workers with no qualifying children,
 $3,618 for those with one child, $5,980 for those with two children and
 $6,728 for those with at least three children.</li><li>The <a href="https://www.irs.gov/newsroom/recovery-rebate-credit">Recovery Rebate Credit</a>:
 Those who missed out on last year's third round of Economic Impact 
Payments (EIP3) may be eligible to claim the RRC. Often referred to as 
stimulus payments, this credit can also help eligible people whose EIP3 
was less than the full amount, including those who welcomed a child in 
2021. The maximum credit is $1,400 for each qualifying adult, plus 
$1,400 for each eligible child or adult dependent.</li>
 </ul>Besides these three credits, many filers may also qualify for two other benefits with a tax return filed for 2021:<ul>
 <li>An increased <a href="https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information">Child and Dependent Care Credit</a>:
 Families who pay for daycare so they can work or look for work can get a
 tax credit worth up to $4,000 for one qualifying person and $8,000 for 
two or more qualifying persons.</li><li><a href="https://www.irs.gov/newsroom/expanded-tax-benefits-help-individuals-and-businesses-give-to-charity-during-2021-deductions-up-to-600-available-for-cash-donations-by-non-itemizers">A deduction for gifts to charity</a>:
 Most tax-filers who take the standard deduction can deduct eligible 
cash contributions they made during 2021. Married couples filing jointly
 can deduct up to $600 in cash donations and individuals can deduct up 
to $300 in donations. In addition, itemizers who make large cash 
donations often qualify to deduct the full amount in 2021.</li>
 </ul>Further details on all these benefits are available in a fact sheet, <a href="https://www.irs.gov/newsroom/irs-expanded-credits-for-families-highlight-tax-changes-for-2021-many-people-who-dont-normally-file-should-file-this-year">FS-2022-10</a>, posted earlier this year on IRS.gov.<h2>Helpful reminders</h2>The IRS urges everyone to make sure they have all their year-end 2021
 tax statements in hand before filing their 2021 return. Besides all 
W-2s and 1099s, this includes two statements issued by the IRS -- <a href="https://www.irs.gov/individuals/understanding-your-letter-6419">Letter 6419</a>,
 showing their total advance Child Tax Credit payments, and Letter 6475,
 showing their total EIP3 payments. People can also use IRS <a href="https://www.irs.gov/payments/your-online-account">Online Account</a>
 to see the total amounts of their third round of Economic Impact 
Payments or advance Child Tax Credit payments. For married couples who 
received joint payments, each spouse will need to sign into their own 
account to retrieve their separate amounts.Whether or not they use Free File, anyone can find answers to their 
tax questions, forms and instructions and easy-to-use tools online at 
IRS.gov. They can use these resources to get help when they need it, at 
home, at work or on the go.Claiming these credits has no effect on the ability of someone to be 
eligible for federal benefits like Supplemental Security Income (SSI), 
Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance 
for Needy Families (TANF), and the Special Supplemental Nutrition 
Program for Women, Infants, and Children (WIC). Claiming these credits 
also has no effect on an individual's immigration status or their 
ability to get a green card or immigration benefits.

Misc