Fact sheets for frequently asked questions

IRS revises and updates Form 1099-K frequently asked questions PDF

FS-2025-08, Oct. 23, 2025 — This fact provides answers to frequently asked questions (FAQs) related to about Form 1099-K, Payment Card and Third Party Network Transactions regarding the dollar threshold for filing Form 1099-K under the One, Big, Beautiful Bill.

FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)

FS-2025-05, Aug. 21, 2025 — This fact sheet provides answers to frequently asked questions (FAQs) related to §§ 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D of the Internal Revenue Code.

Updates to frequently asked questions about the Energy Efficient Home Improvement Credit (§ 25C) and the Residential Clean Energy Property Credit (§ 25D) PDF

FS-2025-01, January 2025 — This fact sheet updates frequently asked questions about the Energy Efficient Home Improvement Credit and the Residential Clean Energy Property Credit.

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).

Questions and answers about the limitation on the deduction for business interest expense PDF

FS-2025-09, Dec. 23, 2025, This Fact Sheet issues frequently asked questions about the limitation on the deduction for business interest expense.

Page Last Reviewed or Updated: 23-Dec-2025