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IRS Information Related to the American Recovery and Reinvestment Act of 2009


Información en Español

Congress has approved and the President has signed new economic recovery legislation, the American Recovery and Reinvestment Act of 2009. The IRS is implementing tax-related provisions of this new program as quickly as possible.

Here are some key highlights:

More information on these and other provisions of the recovery program will be available on this Web site,, as it become available.

General Questions and Answers Regarding the Recovery Package

Could the new law affect 2008 tax returns? ARRA could affect some 2008 tax returns due April 15, 2009. For example, for some small businesses changes in the net operating loss provisions could affect 2008 tax returns. And for first-time homebuyers there is an expanded credit available on 2008 tax returns.

However, most of the changes in ARRA will affect 2009 individual tax returns filed next year and due April 15, 2010.

Does this new recovery program have any impact on the recovery rebate credit for 2008 tax returns being filed now? No. But the IRS reminds taxpayers and tax preparers to make sure they properly determine eligibility for the recovery rebate credit before they file their 2008 federal tax returns.

Where are more details on the tax provisions of the recovery law?
A summary of the key provisions is available from the Senate Finance and House Ways and Means committees.

For More Information

See IRS news releases, video, audio and legal guidance

For information on the Administration's broader economic recovery program, visit



Page Last Reviewed or Updated: April 27, 2009