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. Updates to frequently asked questions about Energy Efficient Home Improvements and Residential Clean Energy Property Credits PDF FS-2024-15, April 2024 — This fact sheet updates frequently asked questions about energy efficient home improvements and residential clean energy property credits. IRS updates frequently asked questions related to New, Previously Owned, and Qualified Commercial Clean Vehicle Credits PDF FS-2024-14, April 2024 — This fact sheet updates frequently asked questions related to new, previously owned, and qualified commercial clean vehicles. 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 about USDA’s Discrimination Financial Assistance Program FS-2024-05, Feb. 2024 — Section 22007 of the Inflation Reduction Act of 2022 (IRA) provides financial assistance for farmers, ranchers, and forest landowners who experienced discrimination by the United States Department of Agriculture (USDA) in USDA farm lending prior to 2021. To implement Section 22007 of the IRA, USDA created the USDA Discrimination Financial Assistance Program (Program). Updates to frequently asked questions about the Premium Tax Credit PDF FS-2024-04, Feb. 2024 — This Fact Sheet updates frequently asked questions for the Premium Tax Credit. IRS revises and updates Form 1099-K frequently asked questions PDF FS-2024-03, Feb. 2024 — This fact sheet updates frequently asked questions about Form 1099-K. These updates contain substantial changes within each section. General overview of taxpayer reliance on guidance published in the Internal Revenue Bulletin and FAQs The purpose of this reliance page is to confirm/explain that FAQs generally cannot be relied upon and describe authority that can be relied upon. News releases and fact sheets for frequently asked questions archive Prior year news releases and fact sheets for frequently asked questions (FAQs) (from 2021).
