Source: https://www.irs.gov/vi/coronavirus/coronavirus-and-economic-impact-payments-resources-and-guidance
Timestamp: 2020-08-08 19:13:30
Document Index: 69618364

Matched Legal Cases: ['art 2', 'art 1', '§ 402', '§ 3608', '§ 47', '§ 401', '§ 401', '§ 125', '§ 147']

Coronavirus and Economic Impact Payments: Resources and Guidance | Internal Revenue Service
Get the latest information and guidance on coronavirus (COVID-19) tax relief and economic impact payments, organized by type for quick reference by the media and tax professionals.
IR-2020-173, IRS grants additional relief for rehabilitation credit deadlines
IR-2020-172, IRS: New law provides relief for eligible taxpayers who need funds from IRAs and other retirement plans
IR-2020-169, IRS provides guidance on recapturing excess employment tax credits
IR-2020-162, IRS: Seniors, retirees not required to take distributions from retirement accounts this year under new law
IR-2020-158, IRS is sending letters to those experiencing a delay with advance payment of employer credits
IR-2020-156, IRS provides additional relief for tax-exempt hospitals: Deadline for completing certain needs assessment requirements moved to Dec. 31
IR-2020-154, IRS reminder: File and pay 2019 business taxes by July 15; 2020 estimated tax also due
IR-2020-153, IRS reminder: Taxpayers can get an extension to Oct. 15 to file taxes
IR-2020-150, IRS gives tips on filing, paying electronically and checking refunds online; 2019 tax returns and payments due July 15
IR-2020-148, IRS provides last-minute tips for last-minute filers
IR-2020-145, IRS.gov has answers about filing, paying and July 15 due date
IR-2020-144, Treasury, IRS issue guidance on reporting qualified sick and family leave wages paid
IR-2020-142, Taxpayers need to resume payments by July 15
IR-20-140, IRS reminds members of the U.S. Armed Forces of special tax breaks, helpful resources as the July 15 tax deadline approaches
IR-2020-138, Treasury Department and IRS issue guidance for consolidated groups regarding net operating losses
IR-2020-136, IRS provides tax relief for the low-income housing credit and bonds for qualified residential rental projects
IR-2020-135, IRS unclaimed refunds of $1.5 billion waiting for tax year 2016; taxpayers face July 15 deadline
IR-2020-134, Taxpayers should file by July 15 tax deadline; automatic extension to Oct. 15 available
IR-2020-131, IRS: July 15 tax payment deadline approaching; plan on scheduling multiple payments now
IR-2020-76, SSA, RRB recipients with eligible children need to act by Wednesday to quickly add money to their automatic Economic Impact Payment; IRS asks for help in the "Plus $500 Push"
COVID Tax Tip 2020-97, Dirty Dozen part 2: Thieves are constantly coming up with ways to scam taxpayers
COVID Tax Tip 2020-96, Dirty Dozen part 1: Taxpayers should be on the lookout for these scams
COVID Tax Tip 2020-86, Tax returns are due today; taxpayers who can’t pay should still file today
COVID Tax Tip 2020-85, Major changes to retirement plans due to COVID-19
COVID Tax Tip 2020-84, Have an installment agreement or payment plan? Payments should resume starting July 15
COVID Tax Tip 2020-81, The postponed federal tax deadline applies to taxpayers living overseas
COVID Tax Tip 2020-79, Deadline for estimated tax payments postponed until Wednesday, July 15
COVID Tax Tip 2020-77, Here are reasons people should file a 2019 tax return; Economic Impact Payment, tax credits available for some
COVID Tax Tip 2020-74, Keep Economic Impact Payment notice with other tax records
COVID Tax Tip 2020-73, Returning an Economic Impact Payment
COVID Tax Tip 2020-71, An extension to file is not an extension to pay taxes
COVID Tax Tip 2020-70, An Economic Impact Payment can come on a prepaid debit card
COVID Tax Tip 2020-67, Who qualifies for which new employer tax credit?
COVID Tax Tip 2020-66, Many multilingual resources are available on IRS.gov
COVID Tax Tip 2020-65, Answers to tax questions are just a few clicks away on IRS.gov
COVID Tax Tip 2020-63, Employers can grant paid leave for COVID-19
COVID Tax Tip 2020-62, Economic Impact Payment FAQs updated on IRS.gov
COVID Tax Tip 2020-61, Millions of people will get their Economic Impact Payment by prepaid debit card
COVID Tax Tip 2020-60, Here are answers to a few common questions about Economic Impact Payments
COVID Tax Tip 2020-59, Here’s why some people’s Economic Impact Payment is different than expected
COVID Tax Tip 2020-58, Employee retention credit available for businesses affected by COVID-19
COVID Tax Tip 2020-57, IRS People First Initiative provides relief to taxpayers
COVID Tax Tip 2020-56, IRS People First Initiative provides relief to taxpayers facing COVID-19 issues
COVID Tax Tip 2020-55, What people really want to know about Economic Impact Payments
COVID Tax Tip 2020-54, Taxpayers act now to receive Economic Impact Payments by direct deposit
COVID Tax Tip 2020-53, COVID-19 paid leave tax credits for small and midsize businesses
COVID Tax Tip 2020-52, Taxpayers have until July 15 to file and pay their taxes
COVID Tax Tip 2020-51, Low-income people are eligible to get an Economic Impact Payment
COVID Tax Tip 2020-50, VA and SSI recipients act now to add eligible children to Economic Impact Payment
COVID Tax Tip 2020-49, SSI and VA recipients with a child who don’t file taxes should visit IRS.gov
COVID Tax Tip 2020-48, Tools to help people get their Economic Impact Payment
COVID Tax Tip 2020-47, Common errors to avoid when filing for advance payment of employer credits
COVID Tax Tip 2020-46, Who can get more Economic Impact Payment money for children
COVID Tax Tip 2020-45, Taxpayers with a filing requirement must file a tax return to get an Economic Impact Payment
COVID Tax Tip 2020-44, Questions about Economic Impact Payments
COVID Tax Tip 2020-43, Most Economic Impact Payments are being sent automatically
COVID Tax Tip 2020-42, Taxpayers should be aware of Coronavirus-related scams
COVID Tax Tip 2020-41, Most Social Security, Veterans and Railroad Retirement benefit recipients don’t need to file a return or provide information to get an Economic Impact Payment
COVID Tax Tip 2020-40, Here’s how much individuals will get from the Economic Impact Payments
IRS Statement on Economic Impact Payments by state
IRS statement on interest payments
IRS Statement on Competent Authority Filing Modifications and APMA APA Consultations
IRS Statement on micro-captive letter response relief
IRS Statement on filing certain corporate refund claims
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
Payroll support for air carriers and contractors under the CARES Act frequently asked questions
FS-2020-10, IRS payment options
FS-2020-09, IRS’ People First Initiative provides compliance relief
FS-2020-08, Schedule and electronically pay federal taxes due by July 15
FS-2020-07, Calculating the Economic Impact Payment
FS-2020-06, New credits fund employers for Coronavirus-related paid leave
FS-2020-05, New Employee Retention Credit helps employers keep employees on payroll
Partner Materials/Public Service Announcements
Economic Impact Payments: Partner and Promotional Material
Form 15268, Economic Impact Payment (EIP) Non-Filers Customizable for Partners (PDF)
Publication 5412, Warning: Coronavirus – Related Scams (PDF)
Publication 5412-C, Get My Payment Online (PDF)
Publication 5412-F, Why an Economic Impact Payment may be different than expected (PDF)
Publication 5412-G, EIPs by prepaid debit card (PDF)
Publication 5412-J, Economic Impact Payments for Americans Experiencing Homelessness (PDF)
Publication 5412-K, Economic Impact Payments — e-Poster (PDF)
Publication 5412-L, IRS social media and e-news — e-Poster (PDF)
Publication 5412-M, If you still need to file — e-Poster (PDF)
Publication 5412-O, Economic Impact Payments & Coronavirus Tax Relief Special Section on IRS.gov — e-Poster (PDF)
Publication 5412-Q, Reminder for Low-Income Americans to Use Non-Filers Tool (PDF)
Publication 5412-R, Reminder: File and Pay Federal Taxes by July 15 (PDF)
Publication 5412-S, Keep the Economic Impact Payment Notice for Tax Records (PDF)
Publication 5412-T, 2016 unclaimed refunds July 15 deadline (PDF)
Internal Revenue Service YouTube videos
Avoiding Economic Impact Payment Scams
Get My Payment English | Spanish
Federal Trade Commission (FTC) YouTube videos
Avoid Economic Impact Payment Scams – FTC Tip #1 English | Spanish
Avoid Economic Impact Payment Scams – FTC Tip #2 English | Spanish
Avoid Economic Impact Payment Scams – FTC Tip #3 English | Spanish
Avoid Economic Impact Payment Scams – FTC Tip #4 English | Spanish
Avoid Economic Impact Payment Scams – FTC Tip #5 English | Spanish
Avoid Economic Impact Payment Scams – FTC Tip #6 English | Spanish
Consumer Financial Protection Bureau (CFPB) YouTube videos
Notice 2020-62, Modifies the two safe harbor explanations in Notice 2018-74, 2018-40 I.R.B. 529, that may be used to satisfy the requirement under § 402(f) of the Internal Revenue Code (Code) that certain information be provided to recipients of eligible rollover distributions (PDF)
Notice 2020-61, Provides guidance regarding the special rules relating to single-employer defined benefit pension plans under § 3608 of the CARES Act (PDF)
Notice 2020-58, Provides temporary relief from certain requirements under § 47 of the Internal Revenue Code in response to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic (PDF)
Notice 2020-56, Additional Relief with Respect to Deadlines under Section 501(r)(3) Applicable to Hospital Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic (PDF)
Notice 2020-55, Relief for Taxpayers Affected by Ongoing Coronavirus Disease Pandemic, Related to Sport Fishing Equipment and Bows and Arrows Excise Tax Filing and Payment Deadlines (PDF)
Notice 2020-54, Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Pursuant to the Families First Coronavirus Response Act (PDF)
Notice 2020-53, Temporary relief from certain requirements for qualified low-income housing projects and for qualified residential rental projects (PDF)
Notice 2020-52, COVID-19 Relief and Other Guidance on Mid-Year Reductions or Suspensions of Contributions to Safe Harbor § 401(k) and § 401(m) Plans (PDF)
Notice 2020-51, Guidance on Waiver of 2020 Required Minimum Distributions (PDF)
Notice 2020-50, Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans Under the CARES Act (PDF)
Notice 2020-49, Tax Relief from Tax Deadlines for Investors in New Markets Tax Credit Transactions (PDF)
Notice 2020-48, Relief for Taxpayers Affected by Ongoing Coronavirus Disease Pandemic, Related to Sport Fishing Equipment and Bows and Arrows Excise Tax Filing and Payment Deadlines (PDF)
Notice 2020-46, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of the Coronavirus Disease (COVID-19) Pandemic (PDF)
Notice 2020-42, Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans (PDF)
Notice 2020-41, Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor to Address Delays Related to COVID-19 (PDF)
Notice 2020-39, Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 (PDF)
Notice 2020-35, Additional Administrative Relief with Respect to Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic (PDF)
Notice 2020-33, Section 125 Cafeteria Plans - Modification of Permissive Carryover Rule for Health Flexible Spending Arrangements and Clarification Regarding Reimbursements of Premiums by Individual Coverage Health Reimbursement Arrangements (PDF)
Notice 2020-32, Deductibility for Federal income tax purposes of certain otherwise deductible expenses incurred in a taxpayer’s trade or business when the taxpayer receives a loan (covered loan) pursuant to the Paycheck Protection Program under section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)) (PDF)
Notice 2020-29, COVID-19 Guidance under § 125 Cafeteria Plans and related to High-deductible Health Plans (PDF)
Notice 2020-26, Extension of Time to File Application for Tentative Carryback Adjustment (PDF)
Notice 2020-25, Expanded Temporary Rule Allowing Governmental Issuers to Purchase Certain of Their Own Tax-Exempt Bonds (PDF)
Notice 2020-23, Update to Notice 2020-18, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic (PDF)
Notice 2020-22, Relief from Penalty for Failure to Deposit Employment Taxes (PDF)
Notice 2020-20, Update to Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic, Related to Gift and Generation-Skipping Transfer Tax Filing and Payment Deadlines (PDF)
Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic (PDF)
Notice 2020-15, High Deductible Health Plans and Expenses Related to COVID-19 (PDF)
NPRM-REG-111879-20, Recapture of Excess Employment Tax Credits under the Families First Act and the CARES Act
REG-125716-18, Temporary Regulation, Carryback of Consolidated Net Operating Losses
REG-123027-19 Section 42, Low-Income Housing Credit Compliance-Monitoring Regulations (PDF)
Revenue Procedure 2020-34, Temporary safe harbors for the purpose of determining the Federal tax status of certain arrangements that hold real property as trusts (PDF)
Revenue Procedure 2020-30, Certain activities not taken into account for purposes of Form 8858 as a result of travel restrictions (PDF)
Revenue Procedure 2020-27, Relief for certain individuals related to the foreign earned income exclusion under Sec. 911 (PDF)
Revenue Procedure 2020-26, Safe harbors for modifications to certain mortgage loans in connection with a forbearance program (PDF)
Revenue Procedure 2020-24, Provides guidance under the CARES Act to taxpayers with net operating losses (PDF)
Revenue Procedure 2020-23, Allows an eligible partnership to file an amended Form 1065 and furnish a corresponding Schedule K-1 (Form 1065) to each of its partners as an alternative option to filing an Administrative Adjustment Request (PDF)
Revenue Procedure 2020-22, Tax Relief Regarding the Business Interest Expense Deduction Limitation (PDF)
Revenue Procedure 2020-21, Administrative, Procedural, and Miscellaneous - temporary guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code (Code) for tax-exempt qualified private activity bonds (PDF)
Revenue Procedure 2020-20, Relief for certain nonresident individuals affected by COVID-19 travel disruptions (PDF)
Revenue Procedure 2020-19, Safe harbor for distributions declared by a publicly offered REIT or publically offered RIC on or after April 1, 2020 (PDF)
TD 9904, Temporary Regulation, Recapture of Excess Employment Tax Credits under the Families First Act and the CARES Act
Are you eligible for an Economic Impact Payment?
You don’t need a bank account to get an Economic Impact Payment
Resuming payments to the IRS
You may qualify for an Economic Impact Payment, even without a permanent address
Even without a permanent address, you may still qualify for an Economic Impact Payment
You may qualify for an Economic Impact Payment even if you don’t usually file a tax return
Tax-exempt organizations, many IRS forms are due July 15
File electronically now, choose direct deposit and if you owe schedule payments due July 15
IRS postpones more tax deadlines
Deadline for estimated tax payments postponed until July 15
If you receive certain benefits, your Economic Impact Payment will automatically go on your Direct Express Card
2016 unclaimed refunds deadline postponed until July 15
You now have until July 15 to file and pay your taxes
Answers to questions about Economic Impact Payments available on IRS.gov
Subscribe to IRS social media and email for the latest on Economic Impact Payments
IRS tool to help non-filers get Economic Impact Payments
Be on the lookout for coronavirus scammers
Find out when your Economic Impact Payment will arrive
Who gets an economic impact payment and how much is it?