Get the latest information and guidance on coronavirus (COVID-19) tax relief and economic impact payments, organized by type for quick reference by the media and tax professionals.
- IR-2020-138, Treasury Department and IRS issue guidance for consolidated groups regarding net operating losses
- IR-2020-136, IRS provides tax relief for the low-income housing credit and bonds for qualified residential rental projects
- IR-2020-135, IRS unclaimed refunds of $1.5 billion waiting for tax year 2016; taxpayers face July 15 deadline
- IR-2020-134, Taxpayers should file by July 15 tax deadline; automatic extension to Oct. 15 available
- IR-2020-131, IRS: July 15 tax payment deadline approaching; plan on scheduling multiple payments now
- IR-2020-127, IRS announces rollover relief for required minimum distributions from retirement accounts that were waived under the CARES Act
- IR-2020-126, IRS extends July 15, other upcoming deadlines for tornado victims in parts of the South; provides other relief
- IR-2020-124, Relief for taxpayers affected by COVID-19 who take distributions or loans from retirement plans
- IR-2020-122, IRS outlines changes to health care spending available under CARES Act
- IR-2020-121, IRS alert: Economic Impact Payments belong to recipient, not nursing homes or care facilities
- IR-2020-120, Treasury, IRS provide tax relief to investors and businesses affected by COVID-19 in new markets tax credit transactions
- IR-2020-119, IRS provides guidance on employer leave-based donation programs that aid victims of the COVID-19 pandemic
- IR-2020-118, IRS reminder: File now, choose direct deposit or schedule tax payments electronically before the July 15 deadline
- IR-2020-117, IRS reminder: Deadline postponed to July 15 for those who pay estimated taxes
- IR-2020-115, IRS warns against COVID-19 fraud; other financial schemes
- IR-2020-114, IRS provides answers about Coronavirus related tax relief for Qualified Opportunity Funds and investors
- IR-2020-111, 159 million Economic Impact Payments processed; Low-income people and others who aren’t required to file tax returns can quickly register for payment with IRS Non-Filers tool
- IR-2020-110, IRS provides relief to retirement plan participants to sign elections remotely
- IR-2020-109, IRS reminder: June 15 tax deadline postponed to July 15 for taxpayers who live and work abroad
- IR-2020-106, Treasury, IRS provide safe harbor for taxpayers that develop renewable energy projects
- IR-2020-105, Economic Impact Payments being sent by prepaid debit cards, arrive in plain envelope; IRS.gov answers frequently asked questions
- IR-2020-101, Treasury, IRS release latest state-by-state Economic Impact Payment figures for May 22, 2020
- IR-2020-99, IRS.gov helps taxpayers get tax information they need; find tools for filing, paying, checking accounts and answering questions
- Treasury News Release: Treasury is Delivering Millions of Economic Impact Payments by Prepaid Debit Card
- IR-2020-97, IRS adds phone operators to answer Economic Impact Payment questions
- IR-2020-96, IRS expands partner materials for Economic Impact Payments; continues sweeping effort to share details in multiple languages
- IR-2020-95, IRS provides tax relief through increased flexibility for taxpayers in section 125 cafeteria plans
- IR-2020-93, Why the Economic Impact Payment amount could be different than anticipated
- IR-2020-92, Act by Wednesday for chance to get quicker Economic Impact Payment; timeline for payments continues to accelerate
- IR-2020-91, Treasury, IRS release latest state-by-state Economic Impact Payment figures
- IR-2020-89, IRS: Three new credits are available to many businesses hit by COVID-19
- IR-2020-87, IRS retools Settlement Days program in response to COVID-19 pandemic; allows unrepresented taxpayers to settle their cases virtually and reach finality
- IR-2020-86, VA, SSI recipients with eligible children need to act by Tuesday, May 5 to quickly add money to their automatic Economic Impact Payment; ‘Plus $500 Push’ continues
- IR-2020-85, Economic Impact Payments continue to be sent, check IRS.gov for answers to common questions
- IR-2020-83, Use IRS Non-Filers: Enter Payment Info Here tool to get Economic Impact Payment; many low-income, homeless qualify
- IR-2020-82, IRS enhances Get My Payment online application to help taxpayers
- IR-2020-81, VA, SSI recipients with eligible children need to act by May 5 to quickly add money to their automatic Economic Impact Payment; ‘Plus $500 Push’ continues
- IR-2020-80, Treasury, IRS deliver 89.5 million Economic Impact Payments in first three weeks, release state-by-state Economic Impact Payment figures (Updated: April 28, 2020)
- IR-2020-77, Treasury, IRS announce cross-border tax guidance related to travel disruptions arising from the COVID-19 emergency
- IR-2020-76, SSA, RRB recipients with eligible children need to act by Wednesday to quickly add money to their automatic Economic Impact Payment; IRS asks for help in the "Plus $500 Push"
- IR-2020-75, Veterans Affairs recipients will receive automatic Economic Impact Payments; Step follows work between Treasury, IRS, VA
- IR-2020-74, IRS: Free File use soars; taxpayers still have time to do their taxes for free
- IR-2020-73, Supplemental Security Income recipients will receive automatic Economic Impact Payments; step follows work between Treasury, IRS, Social Security Administration
- IR-2020-72, Treasury, IRS unveil online application to help with Economic Impact Payments
- IR-2020-71, IRS, Security Summit partners warn tax professionals on scams, urge additional security measures to protect taxpayer data
- IR-2020-70, REMINDER: Schedule and pay federal taxes electronically due by July 15; only a few hours remaining for taxpayers to reschedule payments set for April 15
- IR-2020-69, Treasury, IRS launch new tool to help non-filers register for Economic Impact Payments
- IR-2020-68, IRS urges taxpayers to use electronic options; outlines online assistance
- IR-2020-67, IRS provides guidance under the CARES Act to taxpayers with net operating losses
- IR-2020-66, To help taxpayers, the Department of Treasury and the Internal Revenue Service announced today that Notice 2020-23 extends additional key tax deadlines for individuals and businesses
- IR-2020-65, Follow IRS on social media, sign up for e-news subscriptions for urgent updates on COVID-19, scams and economic impact payment information
- IR-2020-64, IRS issues warning about coronavirus-related scams; watch out for schemes tied to economic impact payments
- Treasury News Release: Social Security recipients will automatically receive Economic Impact Payments
- IR 2020-62, IRS: Employee Retention Credit available for many businesses financially impacted by COVID-19
- IR 2020-61, Economic impact payments: What you need to know
- IR-2020-59, IRS unveils new People First Initiative; COVID-19 effort temporarily adjusts, suspends key compliance program
- IR-2020-58, Tax Day now July 15: Treasury, IRS extend filing deadline and federal tax payments regardless of amount
- IR-2020-57, Treasury, IRS and Labor announce plan to implement coronavirus-related paid leave for workers and tax credits for small and midsize businesses to swiftly recover the cost of providing Coronavirus-related leave
- Treasury News Release: Treasury and IRS issue guidance on deferring tax payments due to COVID-19 outbreak
- IR-2020-54, IRS: High-deductible health plans can cover coronavirus costs
- COVID Tax Tip 2020-79, Deadline for estimated tax payments postponed until Wednesday, July 15
- COVID Tax Tip 2020-77, Here are reasons people should file a 2019 tax return; Economic Impact Payment, tax credits available for some
- COVID Tax Tip 2020-74, Keep Economic Impact Payment notice with other tax records
- COVID Tax Tip 2020-73, Returning an Economic Impact Payment
- COVID Tax Tip 2020-71, An extension to file is not an extension to pay taxes
- COVID Tax Tip 2020-70, An Economic Impact Payment can come on a prepaid debit card
- COVID Tax Tip 2020-67, Who qualifies for which new employer tax credit?
- COVID Tax Tip 2020-66, Many multilingual resources are available on IRS.gov
- COVID Tax Tip 2020-65, Answers to tax questions are just a few clicks away on IRS.gov
- COVID Tax Tip 2020-63, Employers can grant paid leave for COVID-19
- COVID Tax Tip 2020-62, Economic Impact Payment FAQs updated on IRS.gov
- COVID Tax Tip 2020-61, Millions of people will get their Economic Impact Payment by prepaid debit card
- COVID Tax Tip 2020-60, Here are answers to a few common questions about Economic Impact Payments
- COVID Tax Tip 2020-59, Here’s why some people’s Economic Impact Payment is different than expected
- COVID Tax Tip 2020-58, Employee retention credit available for businesses affected by COVID-19
- COVID Tax Tip 2020-57, IRS People First Initiative provides relief to taxpayers
- COVID Tax Tip 2020-56, IRS People First Initiative provides relief to taxpayers facing COVID-19 issues
- COVID Tax Tip 2020-55, What people really want to know about Economic Impact Payments
- COVID Tax Tip 2020-54, Taxpayers act now to receive Economic Impact Payments by direct deposit
- COVID Tax Tip 2020-53, COVID-19 paid leave tax credits for small and midsize businesses
- COVID Tax Tip 2020-52, Taxpayers have until July 15 to file and pay their taxes
- COVID Tax Tip 2020-51, Low-income people are eligible to get an Economic Impact Payment
- COVID Tax Tip 2020-50, VA and SSI recipients act now to add eligible children to Economic Impact Payment
- COVID Tax Tip 2020-49, SSI and VA recipients with a child who don’t file taxes should visit IRS.gov
- COVID Tax Tip 2020-48, Tools to help people get their Economic Impact Payment
- COVID Tax Tip 2020-47, Common errors to avoid when filing for advance payment of employer credits
- COVID Tax Tip 2020-46, Who can get more Economic Impact Payment money for children
- COVID Tax Tip 2020-45, Taxpayers with a filing requirement must file a tax return to get an Economic Impact Payment
- COVID Tax Tip 2020-44, Questions about Economic Impact Payments
- COVID Tax Tip 2020-43, Most Economic Impact Payments are being sent automatically
- COVID Tax Tip 2020-42, Taxpayers should be aware of Coronavirus-related scams
- COVID Tax Tip 2020-41, Most Social Security, Veterans and Railroad Retirement benefit recipients don’t need to file a return or provide information to get an Economic Impact Payment
- COVID Tax Tip 2020-40, Here’s how much individuals will get from the Economic Impact Payments
- IRS Statement on Economic Impact Payments by state
- IRS Statement on Taxpayer Assistance Centers
- IRS statement on interest payments
- IRS Statement on Balance Due Notices
- IRS Statement on Competent Authority Filing Modifications and APMA APA Consultations
- IRS Statement on micro-captive letter response relief
- IRS Statement: Update on IRS operations
- IRS Statement on Getting Answers to Economic Impact Payment Questions
- IRS Statement on Get My Payment Application: Status Not Available
- IRS Statement on filing certain corporate refund claims
- IRS grants extension of time to file FATCA information returns
- IRS operations during COVID-19: Mission-critical functions continue
- Taxpayer Assistance Center closure statement
- Filing and payment deadline extended to July 15, 2020 - Updated statement
- FAQs for Nonresident Alien Individuals and Foreign Businesses with Employees or Agents Impacted by COVID-19 Emergency Travel Disruptions
- FAQs - Carryback of NOLs by certain exempt organizations
- FAQs for Individuals Claiming the Medical Condition Exception in 2020
- Questions and Answers about NOL Carrybacks of C Corporations to Taxable Years in which the Alternative Minimum Tax Applies
- FAQs: Aviation Excise Tax Holiday under the CARES Act
- FAQs: Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under the CARES Act
- Coronavirus-related relief for retirement plans and IRAs questions and answers
- Frequently asked questions about carrybacks of NOLs for taxpayers who have had Section 965 inclusions
- Payroll support for air carriers and contractors under the CARES Act frequently asked questions
- Get My Payment frequently asked questions
- Economic Impact Payment frequently asked questions
- Temporary procedures to fax certain Forms 1139 and 1045 due to COVID-19
- Estate tax Form 706 deliveries returned due to COVID-19
- Deferral of employment tax deposits and payments through December 31, 2020
- Installment agreement direct debit FAQs
- COVID-19-related tax credits for required paid leave provided by small and midsize businesses FAQs
- Employee Retention Credit under the CARES Act
- Department of Labor: Families First Coronavirus Response Act: Questions and answers
- Filing and payment deadlines questions and answers
- FS-2020-09, IRS’ People First Initiative provides compliance relief
- FS-2020-08, Schedule and electronically pay federal taxes due by July 15
- FS-2020-07, Calculating the Economic Impact Payment
- FS-2020-06, New credits fund employers for Coronavirus-related paid leave
- FS-2020-05, New Employee Retention Credit helps employers keep employees on payroll
- Economic Impact Payments: Partner and Promotional Material
- Publication 5412, Warning: Coronavirus – Related Scams (PDF)
- Publication 5412-C, Get My Payment Online (PDF)
- Publication 5412-F, Why an Economic Impact Payment may be different than expected (PDF)
- Publication 5412-G, EIPs by prepaid debit card (PDF)
- Publication 5412-J, Economic Impact Payments for Americans Experiencing Homelessness (PDF)
- Publication 5412-K, Economic Impact Payments — e-Poster (PDF)
- Publication 5412-L, IRS social media and e-news — e-Poster (PDF)
- Publication 5412-M, If you still need to file — e-Poster (PDF)
- Publication 5412-O, Economic Impact Payments & Coronavirus Tax Relief Special Section on IRS.gov — e-Poster (PDF)
- Publication 5412-Q, Reminder for Low-Income Americans to Use Non-Filers Tool (PDF)
- Publication 5412-R, Reminder: File and Pay Federal Taxes by July 15 (PDF)
- Publication 5412-S, Keep the Economic Impact Payment Notice for Tax Records (PDF)
- Publication 5412-T, 2016 unclaimed refunds July 15 deadline (PDF)
- Publication 5419, New Employer Tax Credits (PDF)
Internal Revenue Service YouTube videos
- Use Non-Filers Online Tool to Register for Economic Impact Payment
- Avoiding Economic Impact Payment Scams
- Extension to File and Pay English | Spanish
- Get My Payment English | Spanish
- People First English | Spanish
Federal Trade Commission (FTC) YouTube videos
- Avoid Economic Impact Payment Scams – FTC Tip #1 English | Spanish
- Avoid Economic Impact Payment Scams – FTC Tip #2 English | Spanish
- Avoid Economic Impact Payment Scams – FTC Tip #3 English | Spanish
- Avoid Economic Impact Payment Scams – FTC Tip #4 English | Spanish
- Avoid Economic Impact Payment Scams – FTC Tip #5 English | Spanish
- Avoid Economic Impact Payment Scams – FTC Tip #6 English | Spanish
Consumer Financial Protection Bureau (CFPB) YouTube videos
Notices
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Notice 2020-53, Temporary relief from certain requirements for qualified low-income housing projects and for qualified residential rental projects (PDF)
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Notice 2020-52, COVID-19 Relief and Other Guidance on Mid-Year Reductions or Suspensions of Contributions to Safe Harbor § 401(k) and § 401(m) Plans (PDF)
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Notice 2020-51, Guidance on Waiver of 2020 Required Minimum Distributions (PDF)
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Notice 2020-50, Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans Under the CARES Act (PDF)
- Notice 2020-49, Tax Relief from Tax Deadlines for Investors in New Markets Tax Credit Transactions (PDF)
- Notice 2020-48, Relief for Taxpayers Affected by Ongoing Coronavirus Disease Pandemic, Related to Sport Fishing Equipment and Bows and Arrows Excise Tax Filing and Payment Deadlines (PDF)
- Notice 2020-46, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of the Coronavirus Disease (COVID-19) Pandemic (PDF)
- Notice 2020-42, Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans (PDF)
- Notice 2020-41, Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19 (PDF)
- Notice 2020-39, Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 (PDF)
- Notice 2020-35, Additional Administrative Relief with Respect to Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic (PDF)
- Notice 2020-33, Section 125 Cafeteria Plans - Modification of Permissive Carryover Rule for Health Flexible Spending Arrangements and Clarification Regarding Reimbursements of Premiums by Individual Coverage Health Reimbursement Arrangements (PDF)
- Notice 2020-32, Deductibility for Federal income tax purposes of certain otherwise deductible expenses incurred in a taxpayer’s trade or business when the taxpayer receives a loan (covered loan) pursuant to the Paycheck Protection Program under section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)) (PDF)
- Notice 2020-29, COVID-19 Guidance under § 125 Cafeteria Plans and related to High-deductible Health Plans (PDF)
- Notice 2020-26, Extension of Time to File Application for Tentative Carryback Adjustment (PDF)
- Notice 2020-25, Expanded Temporary Rule Allowing Governmental Issuers to Purchase Certain of Their Own Tax-Exempt Bonds (PDF)
- Notice 2020-23, Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic (PDF)
- Notice 2020-22, Relief from Penalty for Failure to Deposit Employment Taxes (PDF)
- Notice 2020-21, Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act (PDF)
- Notice 2020-20, Update to Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic, Related to Gift and Generation-Skipping Transfer Tax Filing and Payment Deadlines (PDF)
- Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic (PDF)
- Notice 2020-15, High Deductible Health Plans and Expenses Related to COVID-19 (PDF)
Regulations
- REG-125716-18, Temporary Regulation, Carryback of Consolidated Net Operating Losses
- REG-123027-19 Section 42, Low-Income Housing Credit Compliance-Monitoring Regulations (PDF)
Revenue Procedures
- Revenue Procedure 2020-34, Temporary safe harbors for the purpose of determining the Federal tax status of certain arrangements that hold real property as trusts (PDF)
- Revenue Procedure 2020-30, Certain activities not taken into account for purposes of Form 8858 as a result of travel restrictions (PDF)
- Revenue Procedure 2020-28, Procedures for individuals who are not required to file income tax returns to receive Economic Impact Payment
- Revenue Procedure 2020-27, Relief for certain individuals related to the foreign earned income exclusion under Sec. 911 (PDF)
- Revenue Procedure 2020-26, Safe harbors for modifications to certain mortgage loans in connection with a forbearance program (PDF)
- Revenue Procedure 2020-24, Provides guidance under the CARES Act to taxpayers with net operating losses (PDF)
- Revenue Procedure 2020-23, Allows an eligible partnership to file an amended Form 1065 and furnish a corresponding Schedule K-1 (Form 1065) to each of its partners as an alternative option to filing an Administrative Adjustment Request (PDF)
- Revenue Procedure 2020-22, Tax Relief Regarding the Business Interest Expense Deduction Limitation (PDF)
- Revenue Procedure 2020-21, Administrative, Procedural, and Miscellaneous - temporary guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code (Code) for tax-exempt qualified private activity bonds (PDF)
- Revenue Procedure 2020-20, Relief for certain nonresident individuals affected by COVID-19 travel disruptions (PDF)
- Revenue Procedure 2020-19, Safe harbor for distributions declared by a publicly offered REIT or publically offered RIC on or after April 1, 2020 (PDF)
- You may qualify for an Economic Impact Payment, even without a permanent address
- Even without a permanent address, you may still qualify for an Economic Impact Payment
- You may qualify for an Economic Impact Payment even if you don’t usually file a tax return
- Tax-exempt organizations, many IRS forms are due July 15
- File electronically now, choose direct deposit and if you owe schedule payments due July 15
- IRS postpones more tax deadlines
- Deadline for estimated tax payments postponed until July 15
- If you receive certain benefits, your Economic Impact Payment will automatically go on your Direct Express Card
- 2016 unclaimed refunds deadline postponed until July 15
- Employee retention credit for businesses affected by COVID-19
- New employer credit available for paid sick leave
- New employer credit available for paid family leave
- You now have until July 15 to file and pay your taxes
- Answers to questions about Economic Impact Payments available on IRS.gov
- Subscribe to IRS social media and email for the latest on Economic Impact Payments
- IRS tool to help non-filers get Economic Impact Payments
- Be on the lookout for coronavirus scammers
- Find out when your Economic Impact Payment will arrive
- Who gets an economic impact payment and how much is it?