Frequently Asked Questions

 A complete list of frequently asked questions (FAQs) issued by the IRS regarding coronavirus (COVID-19) tax relief and Economic Impact Payments for quick reference by the public and tax professionals.

• Frequently Asked Question about COVID Relief for Van Pools
• Taxpayers can now fax Form 8918, Material Advisor Disclosure Statement
• Taxpayers can fax the separate copy of Form 8886, Reportable Transaction Disclosure Statement  with the Office of Tax Shelter Analysis
• Leave Sharing Plans Frequently Asked Questions
• Temporary procedure to fax automatic consent Forms 3115 due to COVID-19
• CARES Act Coronavirus Relief Fund frequently asked questions
• Frequently Asked Questions about Taxation of Provider Relief Payments
• FAQs for Nonresident Alien Individuals and Foreign Businesses with Employees or Agents Impacted by COVID-19 Emergency Travel Disruptions
• FAQs - Carryback of NOLs by certain exempt organizations
• FAQs for Individuals Claiming the Medical Condition Exception in 2020
• Questions and Answers about NOL Carrybacks of C Corporations to Taxable Years in which the Alternative Minimum Tax Applies
• FAQs: Aviation Excise Tax Holiday under the CARES Act
• FAQs: Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under the CARES Act
• Coronavirus-related relief for retirement plans and IRAs questions and answers
• Frequently asked questions about carrybacks of NOLs for taxpayers who have had Section 965 inclusions
• Payroll support for air carriers and contractors under the CARES Act frequently asked questions
• Get My Payment frequently asked questions
• Economic Impact Payment frequently asked questions
• Temporary procedures to fax certain Forms 1139 and 1045 due to COVID-19
• Estate tax Form 706 deliveries returned due to COVID-19
• Deferral of employment tax deposits and payments through December 31, 2020
• Installment agreement direct debit FAQs
• COVID-19-related tax credits for required paid leave provided by small and midsize businesses FAQs
• Employee Retention Credit under the CARES Act
• Department of Labor: Families First Coronavirus Response Act: Questions and answers
• Filing and payment deadlines questions and answers