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 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 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

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