IRS updates frequently asked questions related to new, previously owned and qualified commercial clean vehicle credits PDF FS-2023-04, February 2023 — This Fact Sheet updates frequently asked questions related to new, previously-owned and qualified commercial clean vehicle. IRS reminder: Important backup withholding deadlines FS-2023-03, January 2023 — Some businesses and other payers withhold money from payments they made to certain people to satisfy backup withholding. These entities should remember their upcoming filing deadlines. Who needs to file a tax return FS-2023-02, January 2023 — Taxpayers need to know their tax responsibilities, including if they’re required to file a tax return. Generally, most U.S. citizens and permanent residents who work in the United States need to file a tax return if they make more than a certain amount for the year. How to get tax withholding right FS-2023-01, January 2023 — The federal income tax is a pay-as-you-go tax. Taxpayers pay the tax as they earn or receive income during the year. Taxpayers can avoid a surprise at tax time by periodically checking their withholding amount. The IRS urges employees and those who receive a pension or annuity to check their withholding every year. Here’s what to know about withholding and why checking it is important. News Release and Fact Sheet Archive Find an archive of news releases and fact sheets from November 2002 and news releases and a listing of fact sheets from 1997.