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Individuals
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Topics for Individuals |
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Abusive Tax Shelters
In recent years, the IRS has identified a number of abusive tax shelter plans being sold by tax shelter promoters. These plans are not in conformance with Tax Code requirements and have been disallowed by the IRS. Find out some of the promotions that might be present in a plan you are considering.
Collection Financial Standards
Collection Financial Standards are used by the IRS to help determine a taxpayer's ability to pay a delinquent tax liability.
Do You Need to File a Federal Income Tax Return?
Every year millions of people file Federal Income Tax returns even though they are not required to. Find out if your income is below the filing requirement.
Earned Income Tax Credit
Learn about the earned income tax credit and find out if you are eligible.
Educational Financial Aid
If you're applying for educational financial aid, you may need IRS Publication 1577 and Form 4506.
Federal Income Tax Guide for Individuals
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS.
Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal salaries, and federal employee travel) disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.
Frivolous Tax Arguments
Why pay taxes? "The Truth About Frivolous Tax Arguments" responds to some of the more common frivolous "legal" arguments made by individuals and groups who oppose compliance with the federal tax laws.
Income Tax Treaties
The complete texts of income tax treaties are available in Adobe PDF format.
Important Changes
This section summarizes important tax changes that took effect in 2000.
Index of Applicable Federal Rates
Each month, the IRS provides various prescribed rates for federal income tax purposes.
Individual Taxpayer Identification Number (ITIN)
ITIN is a tax processing number that became available July 1, 1996, for certain nonresident and resident aliens, their spouse and dependents. The ITIN is only available to individuals who cannot get a social security number (SSN).
Information for the Tax Exempt Bonds Community
Tax Exempt Bonds (TEB) provides specialized information and services to the municipal finance community, including tailored educational programs which focus on bond industry segments; pro-active education and outreach products which address non-compliance trends; and compliance programs devised to foster voluntary resolution of tax law infractions.
Interactive Installment Payment Process
If you have a Federal tax liability you may be eligible to settle, or compromise, this liability with the IRS under certain circumstances.
Internal Revenue Bulletins
The Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law.
Online Internal Revenue Bulletins
The online Internal Revenue Bulletin (IRB) is the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law.
IRS Digital Dispatch
Join the Digital Dispatch mailing list. An e-mail service of the IRS Digital Daily.
Other Items Of Interest
This option provides files containing information on a wide variety of topics.
Paying a Balance Due (Lockbox) for Individuals
The IRS uses lockboxes which are a collection and processing service provided by a network of financial institutions. Use your Form 1040-V, Payment Voucher.
Revenue Procedure 2002-52
This revenue procedure explains the procedures by which taxpayers may obtain assistance from the U.S. competent authority under the provisions of an income, estate or gift tax treaty to which the United States is a party. This revenue procedure supersedes Rev. Proc. 96-13, 1996-1 C.B. 616.
Tax Information for Appeals
If you disagree with the results of an audit or IRS Collection actions, you may have the right to an appeal.
Tax Regulations
List of tax regulations issued since August 1, 1995, with references to plain language summaries where available. This list also provides a way to comment on regulations with an open comment period.
Tax Incentives for Higher Education Expenses
Notice 97-60, the Taxpayer Relief Act of 1997, established tax incentives for certain higher education expenses. This Notice contains questions and answers on the Hope Scholarship Credit and Lifetime Learning Credit, a deduction for student loan interest, and creating Education Individual Retirement Accounts.
Taxpayer Rights
This is your one-stop shop for taxpayer rights information.
Main Index of Tax Topic Categories
An online version of our voice-response system. This area contains helpful tips and pointers to relevant resources for taxpayers.
Tax Trails
Quick and interactive, answer a few yes or no questions and you have insight into your deductions, credits, and more.
Understanding Your IRS Notice
We realize that receiving a notice from the IRS can be unnerving, but if you follow these simple steps, the process to resolving the discrepancy should be straight forward.
Withholding Calculator
This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job. You may use the results of the program to help you complete a new Form W-4.
Strike Benefits and their Taxability
Wages and Other Income, including unemployment, strike and lockout benefits, are usually taxable to you in the year you receive them, even if you do not receive a Form W-2, Wage and Tax Statement, or Form 1099 for certain types of income.
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