Fact sheets for frequently asked questions — 2024

FS-2024-30, September 2024 — This Fact Sheet updates frequently asked questions (FAQs) for the Premium Tax Credit.

FS-2024-26, July 2024 — This fact sheet updates frequently asked questions related to new, previously owned and qualified commercial clean vehicles.

FS-2024-25, July 2024 — This fact sheet provides answers to frequently asked questions related to § 45Z of the Internal Revenue Code.

FS-2024-22, June 2024 — This fact sheet provides answers to frequently asked questions related to educational assistance programs under section 127 of the Internal Revenue Code. a section 127 educational assistance program.

FS-2024-19, May 2024 — This fact sheet issues frequently asked questions about SECURE 2.0 Act of 2022 (SECURE 2.0) that provides for special rules for distributions from retirement plans and individual retirement arrangements (IRAs) and for retirement plan loans, for certain individuals impacted by federally declared major disasters.

FS-2024-15, April 2024 — This fact sheet updates frequently asked questions about energy efficient home improvements and residential clean energy property credits.

FS-2024-14, April 2024 — This fact sheet updates frequently asked questions related to new, previously owned, and qualified commercial clean vehicles.

FS-2024-13, April 2024 — This Fact Sheet provides answers to frequently asked questions (FAQs) addressing the tax treatment of work-life referral services (sometimes also called caregiver or caretaker navigation services) provided by an employer to an employee.

FS-2024-05, Feb. 2024 — Section 22007 of the Inflation Reduction Act of 2022 (IRA) provides financial assistance for farmers, ranchers, and forest landowners who experienced discrimination by the United States Department of Agriculture (USDA) in USDA farm lending prior to 2021. To implement Section 22007 of the IRA, USDA created the USDA Discrimination Financial Assistance Program (Program).

FS-2024-04, Feb. 2024 — This Fact Sheet updates frequently asked questions for the Premium Tax Credit.

FS-2024-03, Feb. 2024 — This fact sheet updates frequently asked questions about Form 1099-K. These updates contain substantial changes within each section.

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).