Fact Sheets for Frequently Asked Questions — 2023

FS-2023-29, Dec. 2023 — This fact sheet updates frequently asked questions related to new, previously owned, and qualified commercial clean vehicles.

FS-2023-26, Nov. 2023 — These FAQs update question 9 to provide that a United States military service member who is a wrongfully incarcerated individual and who receives back pay following the reversal of a court martial conviction may not exclude the payments under section 139F if the payments are merely the restoration of pay and allowances to which the service member is entitled under the law.

FS-2023-22, Oct. 2023 — This Fact Sheet updates frequently asked questions related to new, previously owned, and qualified commercial clean vehicles.

FS-2023-20, September 2023 — This fact sheet is about a frequently asked question that addresses how pass-through entities electronically file and report negative amounts to the IRS on Part II of Schedules K-2 and K-3.

FS-2023-11, April 2023 — This fact sheet is about frequently asked questions that address the federal income tax consequences of compensation payments for forced sterilization.

FS-2023-08, March 2023 — This Fact Sheet updates frequently asked questions related to new, previously owned, and qualified commercial clean vehicles.

FS-2023-06, March 2023 — This Fact Sheet updates frequently asked questions about Form 1099-K.

FS-2023-04, Feb. 2023 — This Fact Sheet updates frequently asked questions related to new, previously-owned and qualified commercial clean vehicle.

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.

Prior year news releases and fact sheets for frequently asked questions (FAQs) (from 2021).