New clean vehicle credit.

The credit for new qualified plug-in electric drive motor vehicles has changed. It is now known as the clean vehicle credit. The maximum amount of the credit and some requirements to claim it have changed. The credit is still reported on Form 8936 and Schedule 3 (Form 1040), line 6f.

Foreign-source income.

If you are a U.S. citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by law or a tax treaty.

Preparer e-file mandate.

Most paid preparers must e-file returns they prepare and file. Your preparer may make you aware of this requirement and the options available to you.

Exception to the 10% additional tax for early distributions.

The exception to the 10% additional tax for early distributions includes the following—distributions from a retirement plan in connection with federally declared disasters.

Distribution from a retirement plan made to someone who is terminally ill. Distributions to firefighters at age 50 or with 25 years of service under the plan.

Automatic 6-month extension to file a tax return.

You can get an automatic 6-month extension of time to file your tax return.

Treasury Inspector General for Tax Administration.

If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 800-366-4484 (call 800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). You can remain anonymous.

Reporting requirements for Form 1099-K.

Form 1099-K is issued by third-party settlement organizations and credit card companies to report payment transactions made to you for goods and services.

You must report all income on your tax return unless excluded by law, whether you received the income electronically or not, and whether you received a Form 1099-K or not.

Health care coverage.

If you need health care coverage, go to learn about health insurance options for you and your family, how to buy health insurance, and how you might qualify to get financial assistance to purchase health insurance.