what is one additional step the irs has taken for all returns beginning in 2015 to prevent fraudulent refunds

a the irs will limit the number of refunds electronically deposited into a single financial account or prepaid debit care to three

b withholding claimed on a handwritten fore w-2 will not be accepted

c. increased the penalties for falsely claim the earned income tax credit

d taxpayers who have been issued an identity protection PIN for their return will not have their refunds electronically deposited