Untitled Document

irs tax topics

IRS Help Available	Topic 100
IRS Services – Volunteer Tax Assistance, Toll–Free Telephone, Walk–in Assistance, and Outreach Programs	Topic 101
Tax Assistance for Individuals with Disabilities and the Hearing Impaired	Topic 102
Tax Help for Small Businesses and Self-Employed	Topic 103
Taxpayer Advocate Service – Help for Problem Situations	Topic 104
Armed Forces Tax Information	Topic 105
Tax Relief Disaster Situations	Topic 107
IRS Procedures	Topic 150
Your Appeal Rights	Topic 151
Refund Information	Topic 152
What To Do if You Haven't Filed Your Tax Return	Topic 153
Forms W-2 and Form 1099–R (What to Do if Not Received)	Topic 154
Forms and Publications – How to Order	Topic 155
Copy of Your Tax Return – How to Get One	Topic 156
Change of Address – How to Notify IRS	Topic 157
Ensuring Proper Credit of Payments	Topic 158
Prior Year(s) Form W-2 (How to Get a Copy of)	Topic 159
Form 1099–A (Acquisition or Abandonment of Secured Property) and Form 1099–C (Cancellation of Debt)	Topic 160
Collection	Topic 200
The Collection Process	Topic 201
Tax Payment Options	Topic 202
Failure to Pay Child Support, Federal Non–Tax Debts, State Income Tax Obligations and Unemployment Compensation Debts.	Topic 203
Offers in Compromise	Topic 204
Innocent Spouse Relief (And Separation of Liability and Equitable Relief)	Topic 205
Dishonored Payments	Topic 206
Alternative Filing Methods	Topic 250
Substitute Tax Forms	Topic 253
How to Choose a Tax Return Preparer	Topic 254
Self-Select Pin Signature Method for Online Registration	Topic 255
General Information	Topic 300
When, Where, and How to File	Topic 301
Checklist of Common Errors When Preparing Your Tax Return	Topic 303
Extensions of Time to File Your Tax Return	Topic 304
Recordkeeping	Topic 305
Penalty for Underpayment of Estimated Tax	Topic 306
Backup Withholding	Topic 307
Amended Returns	Topic 308
Roth IRA Contributions	Topic 309
Coverdell Education Savings Accounts	Topic 310
Power of Attorney Information	Topic 311
Disclosure Authorizations	Topic 312
Qualified Tuition Programs (QTPs)	Topic 313
Which Forms to File	Topic 350
Which Form – 1040, 1040A, or 1040EZ?	Topic 352
Decedents	Topic 356
Types of Income	Topic 400
Wages and Salaries	Topic 401
Interest Received	Topic 403
Dividends	Topic 404
Business Income	Topic 407
Capital Gains and Losses	Topic 409
Pensions and Annuities	Topic 410
Pensions – The General Rule and the Simplified Method	Topic 411
Lump–Sum Distributions	Topic 412
Rollovers from Retirement Plans	Topic 413
Rental Income and Expenses	Topic 414
Renting Residential and Vacation Property (formerly Renting Vacation Property and Renting to Relatives)	Topic 415
Farming and Fishing Income	Topic 416
Earnings for Clergy	Topic 417
Unemployment Compensation	Topic 418
Gambling Income and Expenses	Topic 419
Bartering Income	Topic 420
Scholarship and Fellowship Grants	Topic 421
Social Security and Equivalent Railroad Retirement Benefits	Topic 423
401(k) Plans	Topic 424
Passive Activities – Losses and Credits	Topic 425
Stock Options	Topic 427
Traders in Securities (Information for Form 1040 Filers)	Topic 429
Exchange of Policyholder Interest for Stock	Topic 430
Canceled Debt – Is it Income or Not?	Topic 431
Adjustments to Income	Topic 450
Individual Retirement Arrangements (IRAs)	Topic 451
Alimony Paid	Topic 452
Bad Debt Deduction	Topic 453
Moving Expenses	Topic 455
Student Loan Interest Deduction	Topic 456
Tuition and Fees Deduction	Topic 457
Educator Expense Deduction	Topic 458
Itemized Deductions	Topic 500
Should I Itemize?	Topic 501
Medical and Dental Expenses	Topic 502
Deductible Taxes	Topic 503
Home Mortgage Points	Topic 504
Interest Expense	Topic 505
Contributions	Topic 506
Casualty and Theft Losses	Topic 507
Miscellaneous Expenses	Topic 508
Business Use of Home	Topic 509
Business Use of Car	Topic 510
Business Travel Expenses	Topic 511
Business Entertainment Expenses	Topic 512
Educational Expenses	Topic 513
Employee Business Expenses	Topic 514
Casualty, Disaster, and Theft Losses	Topic 515
Tax Computation	Topic 550
Standard Deduction	Topic 551
Tax and Credits Figured by the IRS	Topic 552
Tax on a Child's Investment Income	Topic 553
Self–Employment Tax	Topic 554
Alternative Minimum Tax	Topic 556
Tax on Early Distributions From Traditional and Roth IRAs	Topic 557
Tax on Early Distributions From Retirement Plans	Topic 558
Tax Credits	Topic 600
Earned Income Credit	Topic 601
Child and Dependent Care Credit	Topic 602
Adoption Credit	Topic 607
Excess Social Security and RRTA Tax Withheld	Topic 608
Retirement Savings Contributions Credit	Topic 610
First-time Homebuyer Credit — Purchases Made In 2008	Topic 611
First-time Homebuyer Credit — Purchases Made In 2009 And 2010	Topic 612
IRS Notices	Topic 650
Notices – What to Do	Topic 651
Notice of Underreported Income – CP-2000	Topic 652
IRS Notices and Bills, Penalties and Interest Charges	Topic 653
Basis of Assets, Depreciation, and Sale of Assets	Topic 700
Sale of Your Home	Topic 701
Basis of Assets	Topic 703
Depreciation	Topic 704
Installment Sales	Topic 705
Employer Tax Information	Topic 750
Social Security and Medicare Withholding Rates	Topic 751
Form W-2 – Where, When, and How to File	Topic 752
Form W-4 – Employee's Withholding Allowance Certificate	Topic 753
Form W-5 – Advance Earned Income Credit	Topic 754
Employer Identification Number (EIN) – How to Apply	Topic 755
Employment Taxes for Household Employees	Topic 756
Form 941 and 944 – Deposit Requirements	Topic 757
Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employers Annual Federal Tax Return	Topic 758
Tips – Withholding and Reporting	Topic 761
Independent Contractor vs. Employee	Topic 762
Electronic Media Filers 1099 and Related Information Returns	Topic 800
Who Must File Electronically	Topic 801
Applications, Forms, and Information	Topic 802
Waivers and Extensions	Topic 803
Test Files and Combined Federal and State Filing	Topic 804
Electronic Filing of Information Returns	Topic 805
Tax Information for Aliens and U.S. Citizens Living Abroad	Topic 850
Resident and Non–Resident Aliens	Topic 851
Foreign Tax Credit	Topic 856
Individual Taxpayer Identification Number (ITIN) — Form W–7	Topic 857
Alien Tax Clearance	Topic 858
Tax Information for Residents of Puerto Rico	Topic 900
Is a Person With Income from Puerto Rican Sources Required to File a U.S. Federal Income Tax Return?	Topic 901
Credits and Deductions for Taxpayers With Puerto Rican Source Income That is Exempt From U.S. Tax	Topic 902
Federal Employment Tax in Puerto Rico.	Topic 903
Tax Assistance for residents of Puerto Rico.	Topic 904