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 Forms you can now fax: Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases Form 8918, Material Advisor Disclosure Statement Form 8886, Reportable Transaction Disclosure Statement – Separate Office of Tax Shelter Analysis Copy Forms 3115, Application for Change in Accounting Method 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 Health care provider FAQs Taxation of provider relief payments State and local government FAQs IRS updates frequently asked questions for states and local governments on taxability and reporting of payments from coronavirus state and local fiscal recovery funds CARES Act coronavirus relief fund Related News releases Tax tips Frequently asked questions Fact sheets YouTube videos Guidance Ready-to-use articles Statements E-posters andtoolkits Other resources
