Recommended by IRS

Search current and prior year IRS forms

Quickly find current and prior year forms, instructions, and publications.

Frequently asked questions about Form 1099-K IRS-FAQ

FS-2022-41, December 2022 — This Fact Sheet issues frequently asked questions about Form 1099-K.
Frequently Asked Questions

East Palestine train derailment frequently asked questions

Frequently asked question regarding East Palestine train disaster.
Frequently Asked Questions
Individuals

Questions and answers about the reporting requirement under section 6050X

These frequently asked questions (FAQs) answer questions about the information reporting required under section 6050X. Section 6050X requires a government or governmental entity, including a nongovernmental entity treated as a governmental entity, to file an information return with the IRS with respect to amounts a payor is required to pay, pursuant to certain suits or agreements, with respect to the violation of the law or the investigation or inquiry into the potential violation of the law. Section 6050X also requires the government or governmental entity to furnish a written statement, which provides the same information that was provided to the IRS, to the payor.
Frequently Asked Questions
Governments

IRS updates frequently asked questions for states and local governments on taxability and reporting of payments from Coronavirus State and Local Fiscal Recovery Funds

FS-2022-36, September 2022 — This Fact Sheet updates frequently asked questions (FAQs) related to the Coronavirus State and Local Fiscal Recovery Funds established under the American Rescue Plan Act (SLFR Funds) (FS-2021-16). These funds give eligible state and local governments a substantial infusion of resources to meet pandemic response needs.
Frequently Asked Questions
Governments, State Governments, Local Governments

Elective pay and transferability frequently asked questions: Elective pay

Elective pay and transferability frequently asked questions: Elective pay
Frequently Asked Questions
Charities and Nonprofits, Businesses, Individuals

Disaster relief frequently asked questions: Retirement plans and IRAs under the SECURE 2.0 Act of 2022

FS-2024-19, May 2024 — This fact sheet issues frequently asked questions about SECURE 2.0 Act of 2022 (SECURE 2.0) that provides for special rules for distributions from retirement plans and individual retirement arrangements (IRAs) and for retirement plan loans, for certain individuals impacted by federally declared major disasters.
Frequently Asked Questions
Individuals

Elective pay and transferability frequently asked questions: Transferability

Elective pay and transferability frequently asked questions: Transferability
Frequently Asked Questions
Individuals, Businesses, Charities and Nonprofits

Topic E — Frequently asked questions about the income and price limitations for previously owned clean vehicles

Topic E — Frequently asked questions about the income and price limitations for previously owned clean vehicles
Frequently Asked Questions
Individuals

Topic F — Frequently asked questions about claiming the Previously Owned Clean Vehicles Credit

Topic F — Frequently asked questions about claiming the Previously Owned Clean Vehicles Credit
Frequently Asked Questions
Individuals, Tax Professionals, Businesses

Topic A — Frequently asked questions about the eligibility rules for the New Clean Vehicle Credit under §30D effective Jan. 1, 2023

New Clean Vehicle Credit, Previously Owned Clean Vehicle Credit and Credit for Qualified Commercial Clean Vehicles frequently asked questions Topic A — Eligibility rules for the New Clean Vehicle Credit
Frequently Asked Questions
Individuals