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Fact sheets for frequently asked questions — 2025

 

Updates to Questions and Answers about the Premium Tax Credit PDF

FS-2025-10, Dec. 23, 2025 — This Fact Sheet updates frequently asked questions about the Premium Tax Credit.

IRS revises and updates Form 1099-K frequently asked questions

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.

Page Last Reviewed or Updated: 10-Aug-2026