Fact Sheets for Frequently Asked Questions — 2022

FS-2022-42, December 2022 — This Fact Sheet issues frequently asked questions related to new, previously-owned and qualified commercial clean vehicle.

FS-2022-41, December 2022 — This Fact Sheet issues frequently asked questions about Form 1099-K.

FS-2022-40, December 2022 — This Fact Sheet issues frequently asked questions about energy efficient home improvements and residential clean energy property credits.

FS-2022-39, December 2022 — This Fact Sheet updates the 2020 unemployment compensation exclusion frequently-asked-questions (FAQs).

FS-2022-36, September 2022 — This Fact Sheet updates frequently asked questions (FAQs) related to the Coronavirus State and Local Fiscal Recovery Funds established under the American Rescue Plan Act (SLFR Funds) (FS-2021-16). These funds give eligible state and local governments a substantial infusion of resources to meet pandemic response needs.

FS-2022-32, July 2022 — This Fact Sheet updates the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions (FAQs). These updates are to help eligible families properly claim the credit when they prepare and file their 2021 tax return.

FS-2022-31, June 2022 — This fact sheet explains what the Superfund chemical excise tax is, how the tax is computed, and who may be liable for the tax.

FS-2022-30, May 2022 — This Fact Sheet updates the frequently asked questions (FAQs) for Tax Year 2021 Earned Income Tax Credit (FS-2022-14). More people without children now qualify for the Earned Income Tax Credit (EITC), the federal government's largest refundable tax credit for low- to moderate-income families. In addition, families can use pre-pandemic income levels to qualify if it results in a larger credit.

FS-2022-29, May 2022 — This Fact Sheet revises the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions (FAQs). These updates are to help eligible families properly claim the credit when they prepare and file their 2021 tax return.

FS-2022-28, April 2022 — This Fact Sheet provides a new Topic F to the Tax Year 2021/Filing Season 2022 Child Tax Credit Frequently Asked Questions (FAQs) that highlight the most commonly asked filing season questions to assist taxpayers who received the Advance Child Tax Credit or who were eligible to receive the Child Tax Credit in preparing their 2021 tax returns.

FS-2022-27, April 2022 — This Fact Sheet updates frequently asked questions (FAQs) for the 2021 Recovery Rebate Credit. Individuals who did not qualify for, or did not receive, the full amount of the third Economic Impact Payment may be eligible to claim the 2021 Recovery Rebate Credit based on their 2021 tax year information.

FS-2022-26, April 2022 — This Fact Sheet revises the frequently asked questions (FAQs) for the 2020 Recovery Rebate Credit Frequently Asked Questions (FAQs).

FS-2022-23, March 2022 — This Fact Sheet issues final FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals under COVID-Relief Legislation, which reflect updates to the Draft FAQs based on input from tribal government and Alaska Native Corporations leaders.

FS-2022-22, March 2022 — This Fact Sheet updates frequently asked questions (FAQs) for the third-round Economic Impact Payment.

FS-2022-21, March 2022 — This Fact Sheet updates several FAQs in the 2020 unemployment compensation exclusion frequently asked questions (FAQs).

FS-2022-17, March 2022 — This Fact Sheet updates the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions (FAQs). These updates are to help eligible families properly claim the credit when they prepare and file their 2021 tax return.

FS-2022-16, March 2022 — This Fact Sheet updates frequently asked questions (FAQs) for the Tax Credits for Paid Leave Under the Families First Coronavirus Response Act for Leave Prior to April 1, 2021.

FS-2022-15, March 2022 — This Fact Sheet updates frequently asked questions (FAQs) for the Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021 for Leave After March 31, 2021.

FS-2022-14, March 2022 — This Fact Sheet provides frequently asked questions (FAQs) for Tax Year 2021 Earned Income Tax Credit. More people without children now qualify for the Earned Income Tax Credit (EITC), the federal government's largest refundable tax credit for low- to moderate-income families. In addition, families can use pre-pandemic income levels to qualify if it results in a larger credit.

FS-2022-13, February 2022 — This Fact Sheet updates frequently asked questions (FAQs) for the Premium Tax Credit.

FS-2022-12, February 2022 — This Fact Sheet updates several frequently asked questions (FAQs) for the 2021 Recovery Rebate Credit. Individuals who did not qualify for, or did not receive, the full amount of the third Economic Impact Payment may be eligible to claim the 2021 Recovery Rebate Credit based on their 2021 tax year information.

FS-2022-11, February 2022 — This Fact Sheet updates frequently asked questions (FAQs) for the Higher Education Emergency Grants. This update adds new FAQ Questions 8 and 9.

FS-2022-09, February 2022 — This Fact Sheet updates the 2021 Recovery Rebate Credit Frequently Asked Questions for the individuals who did not qualify for, or did not receive, the full amount of the third Economic Impact Payment and may be eligible to claim the 2021 Recovery Rebate Credit based on their 2021 tax year information.

FS-2022-08, February 2022 — This Fact Sheet updates FAQ # F8 of the 2020 Recovery Rebate Credit Frequently Asked Questions (FAQs).

FS-2022-07, February 2022 — This Fact Sheet updates the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions (FAQs). These updates are to help eligible families properly claim the credit when they prepare and file their 2021 tax return.

FS-2022-06, January 2022 — This Fact Sheet provides new frequently asked questions (FAQs) to assist taxpayers who received the Advance Child Tax Credit or who were eligible to receive the Child Tax Credit in preparing their 2021 tax returns.

FS-2022-04, January 2022 — This Fact Sheet provides frequently asked questions (FAQs) for the 2021 Recovery Rebate Credit.

FS-2022-03, January 2022 — ACTC FAQs Fact Sheet which includes updated information about the advance Child Tax Credit.

FS-2022-02, January 2022 —This Fact Sheet updates the Topic F in the 2020 Recovery Rebate Credit Frequently Asked Questions (FAQs).

FS-2022-01, January 2022 — IRS updates Topic G in the 2020 unemployment compensation exclusion 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.

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