Fact Sheets

IRS updates frequently asked questions for states and local governments on taxability and reporting of payments from Coronavirus State and Local Fiscal Recovery Funds

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.

美国国税局针对尚未提交2021年税表的民众给出提示;鼓励纳税人尽快报税

FS-2022-35,2022 年 8 月— 许多民众都还没有提交2021年的税表。大约有1900 万纳税人申请了报税延期至10月17日。其他尚未报税的民众,则是因为需要帮助、找不到记录或不确定是否需要申报。美国国税局敦促大家尽早以电子方式报税,并为纳税人提供了资源来获取准确报税所需的信息。

安全峰会合作伙伴敦促税务专业人士制定数据安全计划

FS-2022-34,2022 年 8 月— 随着数据安全事件的不断发生,美国国税局、州税务机构和税务行业,以安全峰会的形式协力合作,敦促税务专业人士制定安全计划。

了解美国国税局如何联系纳税人;避免税务诈骗以及如何知道联络方确为国税局

FS-2022-33,2022 年 7 月 — 随着全美各地持续不断发生的电话和面对面诈骗,国税局希望帮助纳税人了解国税局代表如何、以及为何联系纳税人。

IRS revises the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions PDF

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.

IRS issues Superfund Chemical Excise Taxes FAQs

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.

IRS Updates Questions and Answers about the Tax Year 2021 Earned Income Tax Credit

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.

IRS revises the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions PDF

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.

IRS updates Tax Year 2021/Filing Season 2022 Child Tax Credit Frequently Asked Questions, information to help taxpayers prepare their 2021 returns PDF

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.

IRS updates frequently asked questions to assist those claiming the 2021 Recovery Rebate Credit PDF

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.

IRS revises the 2020 Recovery Rebate Credit Frequently Asked Questions PDF

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

何时提交《身份盗窃宣誓书》

FS-2022-25,2022 年 4 月 — 当纳税人认为他们的个人信息被用于提交欺诈性税表时,应该向国税局提交14039表格《身份盗窃宣誓书》(英文)。但在大多数情况下,纳税人不需要填写此表格。只有与税务相关身份盗窃的受害者才应该提交14039 表格,并且只有在他们没有收到国税局的特定信函的情况下。

报告外国银行和金融账户的详细信息

FS-2022-24,2022 年 3 月 — 法律要求美国税务居民报告其海外金融账户,因为外国金融机构可能不受与国内机构相同的申报要求。没有根据要求正确提交国外银行和金融账户报告(FBAR)可能会受到民事和刑事处罚。美国国税局提供了详细信息来帮助申报者准备和提交其FBAR报告。

FAQs for Payments by Indian Tribal Governments and Alaska Native Corporations to Individuals Under COVID-Relief Legislation

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.

Questions and Answers about the Third-round Economic Impact Payment PDF

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

IRS updates 2020 unemployment compensation exclusion FAQs PDF

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

Money received through "crowdfunding" may be taxable; taxpayers should understand their obligations and the benefits of good recordkeeping

FS-2022-20, March 2022 — Crowdfunding is a method of raising money through websites by soliciting contributions from a large number of people. The contributions may be solicited to fund businesses, for charitable donations, or for gifts.

IRS-CI Highlights

FS-2022-19, March 2022 — This fact sheet shows just a small example of the types of cases in which CI has led or been significantly involved in over the last few years. These cases show the breadth and skill of CI’s Special Agents in various types of fraud and criminal activity that have had significant impacts on the financial system at home and abroad.

IRS Spotlights Criminal Investigation Law Enforcement

FS-2022-18, March 2022 — CI pursues financial crimes like money laundering, terrorist financing, cybercrimes, and sanctions evasion—including investigating and seizing assets of Russian elites

IRS updates the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions PDF

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.

Tax Credits for Paid Leave Under the Families First Coronavirus Response Act for Leave Prior to April 1, 2021 PDF

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.

Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021 for Leave After March 31, 2021 PDF

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.

IRS Issues Questions and Answers about the Tax Year 2021 Earned Income Tax Credit

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.

Questions and Answers on the Premium Tax Credit PDF

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

IRS revises frequently asked questions to assist those claiming the 2021 Recovery Rebate Credit PDF

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.

IRS revises frequently asked questions for the Higher Education Emergency Grants PDF

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.

美国国税局:2021年税收变化的亮点是为广大家庭提供了更多的税收抵免;许多通常不报税的人今年应该申报

FS-2022-10,2022 年 2 月— 纳税人将在2021年联邦所得税申报表中看到的美国救援计划带来的变化包括:为广大家庭扩大了的税收抵免,不使用逐项扣除申报人的慈善捐赠抵免,以及使用逐项扣除申报人的更高的慈善捐赠限额。

IRS revises frequently asked questions to assist those claiming the 2021 Recovery Rebate Credit PDF

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.

IRS updates the 2020 Recovery Rebate Credit Frequently Asked Questions PDF

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

IRS updates the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions PDF

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.

IRS updates Filing Season 2021 Child Tax Credit frequently asked questions, information to help taxpayers prepare their 2021 returns PDF

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.

子女税优惠预付款和提交 2021 年纳税申报表的特别提示

FS-2022-05,2022 年 1 月 — 收到子女税优惠预付款的民众应提交 2021 年纳税申报表,以获得他们有资格领取的剩余子女税优惠。

IRS issues frequently asked questions to assist those claiming the 2021 Recovery Rebate Credit PDF

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

IRS updates the 2021 Child Tax Credit and Advance Child Tax Credit frequently asked questions PDF

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

IRS updates the 2020 Recovery Rebate Credit Frequently Asked Questions PDF

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

IRS updates FAQs for 2020 Unemployment Compensation Exclusion PDF

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

往期新闻发布和背景情况说明

以下是我们从 2002 年 11 月到上个月的新闻发布和背景情况说明的网络版本。我们还有 .pdf 格式的 1997 年至 2002 年的新闻发布和背景情况说明列表,可供搜索使用。