News releases for frequently asked questions

IR-2026-10, Jan. 23, 2026 — The Department of the Treasury and the Internal Revenue Service today issued frequently asked questions in Fact Sheet 2026-01 related to the new deduction for qualified overtime compensation under the One, Big, Beautiful Bill.

IR-2025-127, Dec. 23, 2025 — The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2025-10 related to changes to the Premium Tax Credit made under the One Big, Beautiful Bill and to related provisions that no longer apply.

IR-2025-126, Dec. 23, 2025 — The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2025-09 regarding changes to the limitation on the deduction for business interest expense (Section 163(j)) under the One, Big, Beautiful Bill.

IR-2025-107, Oct. 23, 2025 — The Internal Revenue Service today issued frequently asked questions in Fact Sheet 2025-08 regarding the dollar threshold for filing Form 1099-K under the One, Big, Beautiful Bill.

IR-2025-106, Oct. 22, 2025 — The Internal Revenue Service today issued frequently asked questions in Fact Sheet 2025-07 relating to the limitation on credits and refunds for Employee Retention Credits claimed for the third and fourth quarters of 2021 that were filed after Jan. 31, 2024. This limitation was enacted under the One, Big, Beautiful Bill.

IR-2025-127, Dec. 23, 2025 — The Internal Revenue Service today updated frequently asked questions in Fact Sheet 2025-10 related to changes to the Premium Tax Credit made under the One Big, Beautiful Bill and to related provisions that no longer apply.

IR-2025-17, Jan. 17, 2025 — The Internal Revenue Service today updated the frequently asked questions in Fact Sheet 2025-01.

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).