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

Topic I — Frequently asked questions about registering a dealer/seller for seller reporting and Clean Vehicle Tax Credit transfers

Topic I — Frequently asked questions about registering a dealer/seller for seller reporting and Clean Vehicle Tax Credit transfers
Frequently Asked Questions
Businesses

Frequently asked questions about work-life referral services

FS-2024-13, April 2024 — This Fact Sheet provides answers to frequently asked questions (FAQs) addressing the tax treatment of work-life referral services (sometimes also called caregiver or caretaker navigation services) provided by an employer to an employee.
Frequently Asked Questions
Individuals

Frequently asked questions for the dealer and seller energy credits online registration

Frequently asked questions for dealers and sellers to register through IRS Energy Credits Online.
Frequently Asked Questions
Businesses

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 B — Frequently asked questions about income and price limitations for the New Clean Vehicle Credit

Frequently asked questions about income and price limitations for the new Clean Vehicle 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

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

Topic C — Frequently asked questions about when the new requirements apply to the New Clean Vehicle Credit

Frequently asked questions about when the new requirements apply to the New Clean Vehicle Credit
Frequently Asked Questions
Individuals, Tax Professionals, Businesses

Topic D — Frequently asked questions about eligibility rules for the Previously-Owned Clean Vehicles Credit

Topic D — Frequently asked questions about eligibility rules for the Previously-Owned Clean Vehicles Credit
Frequently Asked Questions
Individuals