Coronavirus Relief and Economic Impact Payments: 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 media and tax professionals. Visit the Frequently Asked Questions Archive for additional FAQs.

Recovery Rebate Credit FAQs

• 2021 Recovery Rebate Credit Questions and Answers
• 2020 Recovery Rebate Credit Frequently Asked Questions

Economic Impact Payments FAQs

• Third Economic Impact Payment
• Get My Payment
• Recovery Rebate Credit
• Second Economic Impact Payment
• First Economic Impact Payment

Individual FAQs

• Child and Dependent Care Tax Credit FAQs
• Higher Education Emergency Grants
• Emergency Rental Assistance
• Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under the CARES Act
• Estate tax Form 706 Deliveries Returned due to COVID-19
• Installment Agreement Direct Debit
• COVID-19 Relief for Estate and Gift

Tax Filing FAQs

Forms You Can Now Fax:

• Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases
• Form 8918, Material Advisor Disclosure Statement
• Form 8886, Reportable Transaction Disclosure Statement – Separate Office of Tax Shelter Analysis Copy
• Forms 3115, Application for Change in Accounting Method

Business FAQs

• Coronavirus Economic Relief for Transportation Services (CERTS) Frequently Asked Questions
• Tax Credits for Paid Leave Under the American Rescue Plan Act of 2021 for Leave After March 31, 2021
• COVID Relief for Van Pools
• Leave Sharing Plans
• NOL Carrybacks of C Corporations to Taxable Years in which the Alternative Minimum Tax Applies
• Carrybacks of NOLs for Taxpayers Who Have Had Section 965 Inclusions
• Payroll Support for Air carriers and Contractors Under the CARES Act
• Deferral of Employment Tax Deposits and Payments Through December 31, 2020
• Tax Credits for Paid Leave Under the Families First Coronavirus Response Act for Leave Prior to April 1, 2021
• Employee Retention Credit Under the CARES Act
• Department of Labor: Families First Coronavirus Response Act

International Taxpayer FAQs

• Nonresident Alien Individuals and Foreign Businesses with Employees or Agents Impacted by COVID-19 Emergency Travel Disruptions
• Individuals Claiming the Medical Condition Exception in 2020

Indian Tribal Governments & Alaska Native Corporations

Exempt Organization and Retirement Plan FAQs

• Carryback of NOLs by Certain Exempt Organizations
• Retirement plans and IRA Coronavirus-Related Relief

Health Care Provider FAQs

State and Local Government FAQs

• IRS updates frequently asked questions for states and local governments on taxability and reporting of payments from Coronavirus State and Local Fiscal Recovery Funds
• CARES Act Coronavirus Relief Fund