Many U.S. tax filers get refunds when they file their federal income taxes. But this year, thanks to several temporarily expanded tax breaks, you could get back more — or in some cases, less — than you might expect.This is particularly the case if you were eligible to receive any of the tax relief measures included in the American Rescue Plan, which was signed into law last March.In many instances, the tax breaks will also benefit low-income earners who ordinarily do not have to file a return.Here are several key breaks you should keep in mind as you gather documents to prepare your 1040.1. More generous child and dependent care tax creditIf you were working or going to school and paying for the care of a child under 13 or another family member who is not mentally or physically able to care for themselves, you likely will benefit from the temporary increases made to the child and dependent care credit."This is a biggie. It was significantly expanded," said Kathy Pickering, Chief Tax Officer, The Tax Institute at H&R Block.The credit is based on your income and calculated as a percentage of the qualifying expenses you incurred — which this year is 50%, up from 35% in the years prior, although that percentage is reduced for those making more than $125,000.Qualifying expenses are minus any employer-provided dependent care benefits (e.g., money you put into a tax-advantaged flexible spending account).All in, the credit this year could reduce your tax bill — or increase your refund — by up to $4,000 for one dependent or $8,000 for two or more. Prior to 2021, the credit would only have done so by $1,050 or $2,100, respectively.2. A temporary expansion of the child tax creditThe maximum value of the child tax credit is temporarily $3,000 per child ages 6 through 17 and $3,600 per child ages 5 and under.Unlike in prior years, the credit is fully refundable for 2021, meaning you can get the maximum amount of the credit even if it exceeds your federal income tax liability for the year.Except for the wealthiest households, "anyone with children ages 17 and below is likely eligible to claim the child tax credit," Pickering said.And for the first time, the IRS made advanced monthly payments on that credit, from July through December. So you may already have received about half of your credit and can claim the other half on your return. To help with that calculation, the IRS will send you a letter (Letter 6419) detailing the amount you've already received, which you should use to reconcile how much more you are due. The amount may be different than you expect.Here's why: The advanced payments were calculated based on your 2020 or 2019 income and family situation. But the final calculation will be based on your 2021 information, which may change how much you're eligible for.For instance, if you had another child in 2021 you may be entitled to more than your advanced payments reflect.Or you may have gotten paid too much if, for example, you're divorced and changed which parent could claim a child on their tax return. The same might be true if you made more money in 2021 or one of your children turned 18. Whether you have to "repay" the excess you got — which most likely means you just claim less of a credit for the first half of last year — depends on your income.Those making less than $40,000 ($60,000 if married) get full repayment protection. But if you're making more than $80,000 (or $120,000 if married) you may have to repay. (Here is the IRS's FAQ on the issue.)3. Claim a recovery rebate creditSince the pandemic began, the IRS has sent out three rounds of Economic Impact Payments to eligible Americans, the last of which went out in 2021.If you got that third payment, the IRS will send you a letter (Letter 6475) detailing how much you were paid. You should report that information on your return.But if you didn't get the third payment — or perhaps now qualify for more than you were paid because your income or family situation changed — you should review whether to claim the refundable recovery rebate credit."Individuals who didn't qualify for a third Economic Impact Payment or got less than the full amount, may be eligible to claim the 2021 recovery rebate credit based on their 2021 tax year information," the IRS noted.If you got a stimulus payment but your 2021 income would have disqualified you, there's good news. "You do not need to repay the third stimulus payment — which was based on your 2019 or 2020 income — if your 2021 income would have disqualified you from all or part of the payment," said Mark Luscombe, principal analyst at Wolters Kluwer Tax & Accounting.4. Expansion of the Earned Income Tax CreditFor 2021 only, low- and moderate-income wage earners who do not have qualifying children may be eligible for a larger Earned Income Tax Credit than before.The American Rescue Plan nearly tripled the maximum credit available to $1,502.To qualify, your earned income for 2021 must be below $21,430 ($27,380 if married filing jointly). And on a permanent basis for all EITC recipients, the amount of investment income you may have on top of your wages and still claim the credit increased to $10,000.The credit is also available for the first time to childless workers as young as 19 and workers 65 and older.For people who do have qualifying children, if they earn $57,414 or less, they may qualify for the EITC. And depending how many kids they have, they could get a maximum credit of $6,728.5. Special charitable tax deductionNormally, only tax filers who itemize deductions can deduct their charitable contributions. But the IRS once again is allowing those who take the standard deduction — which is the majority of tax filers — to deduct up to $300 in cash to qualifying charities. And this year, married couples filing jointly may deduct up to $600.

The IRS said Monday it would start accepting 2021 federal tax returns on Monday, January 24.The tax filing deadline this year is Monday, April 18. That's the day by which you must have filed your 2021 individual return and paid any remaining federal income taxes owed for last year.Normally, the tax-filing deadline is April 15, but this year that is when Emancipation Day will be observed in Washington, D.C. In two states — Massachusetts and Maine — the federal filing deadline will be April 19 due to the observation of Patriots Day on the 18th.The federal filing deadline will be extended for anyone who files for an automatic 6-month extension. (Note: you will only be granted an extension to file your return. But you will not be given an extension to pay what you owe.)In addition, the tax filing and payment deadlines will be extended for anyone living in counties declared federal disaster areas due to recent natural calamities.These include tornado and storm victims in Arkansas, Illinois, Kentucky and Tennessee, as well as wildfire victims in Colorado. They will have until May 16, 2022, to file various individual and business tax returns and make their payments. (This IRS page offers a complete listing of who is granted disaster-related tax extensions.)Those affected taxpayers also will have until May 16 to make 2021 IRA contributions. Everyone else must make their 2021 IRA contributions no later than April 18.Don't be surprised by delaysWhile every tax season is busy for the IRS, pandemic-induced backlogs from the past two years coupled with limited funding will make the current tax season even more so.Treasury officials said in a briefing call Monday that at the start of a normal tax season, the IRS might have 1 million returns backlogged, but the number this year is "several times more."Last week, IRS Commissioner Charles Rettig noted that return processing and tax assistance delays arose as the agency was administering several COVID-19 relief efforts passed by Congress. Those included issuing three rounds of Economic Impact Payments, creating a system to send out advance monthly payments of the Child Tax Credit and making changes to the Earned Income Tax Credit."Despite valiant efforts by our employees handling a large portfolio and new responsibilities, we still are working through tax returns filed in 2021 and we are unable to answer an unprecedented number of telephone calls. Simply put, in many areas we are unable to deliver the amount of service and enforcement that our taxpayers and tax system deserves and needs," Rettig said.One example: Last year, the agency was unable to answer more than two-thirds of the calls it received. That's why tax filers are encouraged to first use the online tools provided on IRS.gov to get answers to their questions before reaching out to the agency directly.How to ensure you get your refund as quickly as possibleThe majority of tax filers are typically owed a refund.Treasury officials noted that the IRS is likely to deliver your refund within 21 days of receipt — its typical turnaround time — but only if you fill out your return accurately and completely, file it electronically and opt to have your refund delivered through direct deposit.For anyone expecting a refund due to the Earned Income Tax Credit or Additional Child Tax Credit, the IRS is prohibited by law from issuing it before mid-February in order to give the agency time to stop fraudulent refunds from going out. But affected filers may still file their returns beginning on Jan. 24.Despite the anticipated frustrations, Rettig noted that the agency is continuing to look for ways to improve. "We want to deliver as much as possible while also protecting the health and safety of our employees and taxpayers."