Topic Number 123 - Tax Topic Index
Español | 中文 | 한국어 | TiếngViệt | Pусский
These Tax Topics contain general individual and business tax information. If you don't find the answer to your question below, also check Frequently Asked Questions, Interactive Tax Assistant (ITA), and Tax Trails.
IRS Help Available | Topic No. 100 |
IRS Services – Volunteer Tax Assistance, Outreach Programs, and Identity Theft | Topic No. 101 |
Tax Assistance for Individuals with Disabilities | Topic No. 102 |
Tax Help for Small Businesses and the Self-Employed | Topic No. 103 |
Taxpayer Advocate Service – Your Voice at the IRS | Topic No. 104 |
Armed Forces Tax Information | Topic No. 105 |
Tax Relief in Disaster Situations | Topic No. 107 |
IRS Procedures | Topic No. 150 |
Your Appeal Rights | Topic No. 151 |
Refund Information | Topic No. 152 |
What to Do if You Haven't Filed Your Tax Return | Topic No. 153 |
Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received) | Topic No. 154 |
Obtaining Forms and Publications | Topic No. 155 |
Copy or Transcript of Your Tax Return – How to Get One | Topic No. 156 |
Change Your Address – How to Notify the IRS | Topic No. 157 |
Paying Your Taxes and Ensuring Proper Credit of Payments | Topic No. 158 |
How to Get a Transcript or Copy of Form W-2 | Topic No. 159 |
Returning an Erroneous Refund – Paper Check or Direct Deposit | Topic No. 161 |
Collection | Topic No. 200 |
The Collection Process | Topic No. 201 |
Tax Payment Options | Topic No. 202 |
Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts | Topic No. 203 |
Offers In Compromise | Topic No. 204 |
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) | Topic No. 205 |
Dishonored Payments | Topic No. 206 |
Alternative Filing Methods | Topic No. 250 |
Substitute Tax Forms | Topic No. 253 |
How to Choose a Tax Return Preparer | Topic No. 254 |
Signing Your Return Electronically | Topic No. 255 |
General Information | Topic No. 300 |
When, How, and Where to File | Topic No. 301 |
Checklist of Common Errors When Preparing Your Tax Return | Topic No. 303 |
Extensions of Time to File Your Tax Return | Topic No. 304 |
Recordkeeping | Topic No. 305 |
Penalty for Underpayment of Estimated Tax | Topic No. 306 |
Backup Withholding | Topic No. 307 |
Amended Returns | Topic No. 308 |
Roth IRA Contributions | Topic No. 309 |
Coverdell Education Savings Accounts | Topic No. 310 |
Power of Attorney Information | Topic No. 311 |
Disclosure Authorizations | Topic No. 312 |
Qualified Tuition Programs (QTPs) | Topic No. 313 |
Which Forms to File | Topic No. 350 |
Which Form – 1040, 1040A, or 1040EZ? | Topic No. 352 |
Decedents | Topic No. 356 |
Types of Income | Topic No. 400 |
Wages and Salaries | Topic No. 401 |
Interest Received | Topic No. 403 |
Dividends | Topic No. 404 |
Business Income | Topic No. 407 |
Capital Gains and Losses | Topic No. 409 |
Pensions and Annuities | Topic No. 410 |
Pensions – The General Rule and the Simplified Method | Topic No. 411 |
Lump-Sum Distributions | Topic No. 412 |
Rollovers from Retirement Plans | Topic No. 413 |
Rental Income and Expenses | Topic No. 414 |
Renting Residential and Vacation Property | Topic No. 415 |
Farming and Fishing Income | Topic No. 416 |
Earnings for Clergy | Topic No. 417 |
Unemployment Compensation | Topic No. 418 |
Gambling Income and Losses | Topic No. 419 |
Bartering Income | Topic No. 420 |
Scholarships, Fellowship Grants, and Other Grants | Topic No. 421 |
Social Security and Equivalent Railroad Retirement Benefits | Topic No. 423 |
401(k) Plans | Topic No. 424 |
Passive Activities – Losses and Credits | Topic No. 425 |
Stock Options | Topic No. 427 |
Traders in Securities (Information for Form 1040 Filers) | Topic No. 429 |
Receipt of Stock in a Demutualization | Topic No. 430 |
Canceled Debt – Is It Taxable or Not? | Topic No. 431 |
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) | Topic No. 432 |
Adjustments to Income | Topic No. 450 |
Individual Retirement Arrangements (IRAs) | Topic No. 451 |
Alimony | Topic No. 452 |
Bad Debt Deduction | Topic No. 453 |
Moving Expenses | Topic No. 455 |
Student Loan Interest Deduction | Topic No. 456 |
Tuition and Fees Deduction | Topic No. 457 |
Educator Expense Deduction | Topic No. 458 |
Itemized Deductions | Topic No. 500 |
Should I Itemize? | Topic No. 501 |
Medical and Dental Expenses | Topic No. 502 |
Deductible Taxes | Topic No. 503 |
Home Mortgage Points | Topic No. 504 |
Interest Expense | Topic No. 505 |
Charitable Contributions | Topic No. 506 |
Miscellaneous Expenses | Topic No. 508 |
Business Use of Home | Topic No. 509 |
Business Use of Car | Topic No. 510 |
Business Travel Expenses | Topic No. 511 |
Business Entertainment Expenses | Topic No. 512 |
Work-Related Education Expenses | Topic No. 513 |
Employee Business Expenses | Topic No. 514 |
Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) | Topic No. 515 |
Tax Computation | Topic No. 550 |
Standard Deduction | Topic No. 551 |
Tax and Credits Figured by the IRS | Topic No. 552 |
Tax on a Child's Investment and Other Unearned Income (Kiddie Tax) | Topic No. 553 |
Self-Employment Tax | Topic No. 554 |
Alternative Minimum Tax | Topic No. 556 |
Additional Tax on Early Distributions from Traditional and Roth IRAs | Topic No. 557 |
Additional Tax on Early Distributions from Retirement Plans Other Than IRAs | Topic No. 558 |
Net Investment Income Tax | Topic No. 559 |
Additional Medicare Tax | Topic No. 560 |
Individual Shared Responsibility Provision | Topic No. 561 |
Tax Credits | Topic No. 600 |
Earned Income Credit | Topic No. 601 |
Child and Dependent Care Credit | Topic No. 602 |
Adoption Credit and Adoption Assistance Programs | Topic No. 607 |
Excess Social Security and RRTA Tax Withheld | Topic No. 608 |
Retirement Savings Contributions Credit | Topic No. 610 |
Repayment of the First-Time Homebuyer Credit | Topic No. 611 |
The Premium Tax Credit | Topic No. 612 |
IRS Notices | Topic No. 650 |
Notices – What to Do | Topic No. 651 |
Notice of Underreported Income – CP-2000 | Topic No. 652 |
IRS Notices and Bills, Penalties, and Interest Charges | Topic No. 653 |
Understanding Your CP75 or CP75A Notice Request for Supporting Documentation | Topic No. 654 |
Basis of Assets, Depreciation, and Sale of Assets | Topic No. 700 |
Sale of Your Home | Topic No. 701 |
Basis of Assets | Topic No. 703 |
Depreciation | Topic No. 704 |
Installment Sales | Topic No. 705 |
Employer Tax Information | Topic No. 750 |
Social Security and Medicare Withholding Rates | Topic No. 751 |
Filing Forms W-2 and W-3 | Topic No. 752 |
Form W-4 – Employee's Withholding Allowance Certificate | Topic No. 753 |
Employer Identification Number (EIN) – How to Apply | Topic No. 755 |
Employment Taxes for Household Employees | Topic No. 756 |
Forms 941 and 944 – Deposit Requirements | Topic No. 757 |
Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return | Topic No. 758 |
Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements | Topic No. 759 |
Form 943 – Reporting and Deposit Requirements for Agricultural Employers | Topic No. 760 |
Tips – Withholding and Reporting | Topic No. 761 |
Independent Contractor vs. Employee | Topic No. 762 |
The Affordable Care Act | Topic No. 763 |
Electronic Media Filers – 1099 Series and Related Information Returns | Topic No. 800 |
Who Must File Information Returns Electronically | Topic No. 801 |
Applying to File Information Returns Electronically | Topic No. 802 |
Waivers and Extensions | Topic No. 803 |
Test Files and Combined Federal and State Filing | Topic No. 804 |
Tax Information for U.S. Resident Aliens and Citizens Living Abroad | Topic No. 850 |
Resident and Nonresident Aliens | Topic No. 851 |
Foreign Tax Credit | Topic No. 856 |
Individual Taxpayer Identification Number (ITIN) | Topic No. 857 |
Alien Tax Clearance | Topic No. 858 |
Tax Information for Residents of Puerto Rico | Topic No. 900 |
Is a Person With Income from Puerto Rico Required to File a U.S. Federal Income Tax Return? | Topic No. 901 |
Credits and Deductions for Taxpayers With Puerto Rican Source Income Exempt From U.S. Tax | Topic No. 902 |
U.S. Employment Tax in Puerto Rico | Topic No. 903 |
Tax Assistance for Residents of Puerto Rico | Topic No. 904 |