Fact Sheets

Child Tax Credit: Most eligible families will automatically receive monthly payments. For everyone else, here are three steps to get help

FS-2021-10, July 2021 — Starting July 15, millions of American families will automatically begin receiving monthly Child Tax Credit payments from the Treasury Department and the IRS.

Under the American Rescue Plan, employers are entitled to tax credits for providing paid leave to employees who take time off related to COVID-19 vaccinations

FS-2021-09, April 2021 — The American Rescue Plan Act of 2021 allows small and midsize employers, and certain governmental employers, to claim refundable tax credits that reimburse them for the cost of providing paid sick and family leave to their employees due to COVID-19, including leave taken by employees to receive or recover from COVID-19 vaccinations.

關於向收到 2020 年保費稅務抵免額預付款的納稅人做出的更改的更多詳細資訊

2021 年的美國救援方案法終止了其增加 2020 稅務年度的保費稅務抵免額(英文)的全部或部分溢繳預付款(保費稅務抵免額溢繳預付款)的稅務義務的要求。納稅人的保費稅務抵免額溢繳預付款指得是納稅人的保費稅務抵免額預付款(APTC)超出他/她的保費稅務抵免額(PTC)的部分。

How to report foreign bank and financial accounts

FS-2021-07, April 2021 — U. S. persons maintain overseas financial accounts for a variety of legitimate reasons, including convenience and access.

關於經濟影響補助金以及復甦退稅抵免額的國稅局通報函

2021 年 4 月,FS-2021-06 — 對於收到國稅局來信論及復甦退稅抵免額的納稅人,以下是常見問題的解答。

第三輪經濟影響補助金的更新詳細資訊

FS-2021-05,2021 年 3 月 — 國稅局和財政部正在盡快且安全地向大眾發放第三輪經濟影響補助金(EIP3)。

更多關於第三輪經濟影響補助金的詳細資訊

2021 年 3 月,FS-2021-04 — 國稅局代表財政部致力於迅速開始發放國會在 2021 年 3 月美國救援方案法中授權的第三輪經濟影響補助金。下列是關於這組刺激補助金的一些常見問題解答,本輪補助金在某些方面與 2020 年的前兩輪刺激補助金(分別稱為放第一輪經濟影響補助金和放第二輪經濟影響補助金)有所不同。

Understand how to report large cash transactions

FS-2021-03, February 2021 — Although many cash transactions are legitimate, the government can often trace illegal activities through payments reported on complete, accurate Forms 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. Here are facts on who must file the form, what they must report and how to report it.

準備好報稅:瞭解生活變化會如何影響今年申報的 2020 年納稅申報表

2021 年 2 月,FS-2021-02 — 國稅局將於 2 月 12 日開始處理 2020 年的納稅申報表。今年是《表格 1040》和《表格 1040-SR》第一次提供西班牙文版本。還有一些國稅局希望納稅人在申報前先行思考的其他變更以及與新冠肺炎相關的特殊環境。

Tax professionals: How to use new "Submit Forms 2848 and 8821 Online"

FS-2021-01, January 2021 — Tax professionals can use a new online tool to upload authorization forms with either electronic or handwritten signatures. This new tool is part of the Internal Revenue Service’s efforts to develop remote transaction options that help tax practitioners and their individual and business clients reduce face-to-face contact.

News Release and Fact Sheet Archive

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