Fact Sheets

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).

2022 年 4 月，FS-2022-25 — 當納稅人認為他們的個人資訊被用於申報欺詐性納稅申報單時，他們應該向 IRS 遞交一份《表格 14039 —— 身份竊取宣誓書》（英文）。但在大多數情況下，納稅人不需要填寫此表格。只有與稅務相關的身份盜竊的受害者才應申報《表格 14039》，並且前提是他們沒有收到 IRS 的特定信函。

FS-2022-24, March 2022 — The law requires U.S. persons to report their overseas financial accounts because foreign financial institutions may not be subject to the same reporting requirements as domestic institutions. Civil and criminal penalties may apply for failures to properly file their Report of Foreign Bank and Financial Account (FBAR) when required. The IRS provides these details to help filers prepare and file their FBAR.

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-2022-20, 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.

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.

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

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-2022-10, February 2022 — Expanded tax credits for families, a deduction for non-itemizers who give to charity and a higher limit for itemizers who give to charity are among the American Rescue Plan changes that taxpayers will see on their 2021 federal income tax return.

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-2022-5, January 2022 — People who received advance Child Tax Credit payments should file a 2021 tax return to get the remainder of the credit for which they are eligible.

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.

Find an archive of news releases and fact sheets from November 2002 and news releases and a listing of fact sheets from 1997.