A complete list of frequently asked questions (FAQs) issued by the IRS regarding coronavirus (COVID-19) tax relief and Economic Impact Payments for quick reference by the media and tax professionals. Visit the Frequently asked questions archive for additional FAQs.
Recovery Rebate Credit FAQs
- 2021 Recovery Rebate Credit questions and answers
- 2020 Recovery Rebate Credit frequently asked questions
Economic Impact Payments FAQs
- Third Economic Impact Payment
- Get My Payment
- Recovery Rebate Credit
- Second Economic Impact Payment
- First Economic Impact Payment
Individual FAQs
- Child and Dependent Care Tax Credit FAQs
- Higher education emergency grants
- Emergency rental assistance
- Higher education emergency relief fund and emergency financial aid grants under the CARES Act
- Estate tax Form 706 deliveries returned due to COVID-19
- Installment agreement direct debit
- COVID-19 relief for estate and gift
Tax filing FAQs
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Forms you can now fax:
Business FAQs
- Coronavirus Economic Relief for Transportation Services (CERTS) frequently asked questions
- Tax credits for paid leave Under the American Rescue Plan Act of 2021 for leave after March 31, 2021
- COVID relief for van pools
- Leave sharing plans
- NOL carrybacks of c corporations to taxable years in which the alternative minimum tax applies
- Carrybacks of NOLs for taxpayers who have had section 965 inclusions
- Payroll support for air carriers and contractors under the CARES Act
- Deferral of employment tax deposits and payments through December 31, 2020
- Tax credits for paid leave under the Families First Coronavirus Response Act for leave prior to April 1, 2021
- Employee Retention Credit under the CARES Act
- Department of Labor: Families First Coronavirus Response Act
International taxpayer FAQs
- Nonresident alien individuals and foreign businesses with employees or agents impacted by COVID-19 emergency travel disruptions
- Individuals claiming the medical condition exception in 2020
Indian tribal governments & Alaska Native Corporations
- FS-2022-23, March 2022 — FAQs for payments by Indian tribal governments and Alaska Native Corporations to individuals under COVID relief legislation
Exempt organization and retirement plan FAQs
- Carryback of NOLs by certain exempt organizations
- Retirement plans and IRA coronavirus-related relief