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IR-2022-130, June 23, 2022 — The Internal Revenue Service announced today that more forms can now be amended electronically. These include people filing corrections to the Form 1040-NR, U.S. Nonresident Alien Income Tax Return and Forms 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) and Forms 1040-PR, Self-Employment Tax Return – Puerto Rico.

Gather health care tax forms and supporting documents to report coverage, qualify for an exemption, or pay the individual shared responsibility payment.

Find health care tax forms and information on the individual shared responsibility provision, exemptions, payments and the premium tax credit.

You may be able to claim a foreign tax credit for foreign taxes paid to a foreign country or for a U.S. possession. Learn more.

Miscellaneous provisions related to combat zone service

This page explains how the United States has entered into agreements with several nations called Totalization Agreements for the purpose of avoiding double taxation of income with respect to social security taxes.

Outlines the four criteria that must be met for foreign taxes to qualify for the tax credit.

IR-2022-11, January 12, 2022 — National Taxpayer Advocate Erin M. Collins today released her 2021 Annual Report to Congress, calling calendar year 2021 “the most challenging year taxpayers and tax professionals have ever experienced.”

For more information on the credit, see our questions and answers on what the credit is, who is eligible for it and how to report and claim it.

Opportunity Zones are economically-distressed communities that may qualify for tax deferment. Get answers to commonly asked questions.