Coronavirus Relief And Economic Impact Payments: Frequently ...

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Coronavirus Relief and Economic Impact Payments: Frequently asked questions

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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

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Page Last Reviewed or Updated: 05-Nov-2024

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