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FAQs about the limitation on the deduction for business interest expense, also known as the “section 163(j) limitation.”
FS-2026-13, August 2026 — This Fact Sheet updates frequently asked questions for qualified overtime compensation.
FS-2026-10, April 2026 — This fact sheet updates frequently asked questions related to educational assistance programs under section 127 of the Internal Revenue Code.
FS-2026-03, February 2026 — This Fact Sheet provides answers to frequently asked questions about refundability and Special Needs Determinations made by Indian tribal governments for the Adoption Tax Credit.
FS-2026-02, January 2026 — This Fact Sheet provides answers to frequently asked questions about the implementation of Executive Order 14247, Modernizing Payments To and From America’s Bank Account.
FS-2026-01, January 2026 — This Fact Sheet provides answers to frequently asked questions about the new deduction for qualified overtime compensation, such as who may be eligible to claim the deduction, including federal employees, and where to find supplemental information on eligibility and other rules.
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).