D
- Death of a taxpayer, Death of a Taxpayer
- Deduction for exemptions, Deduction for exemptions.
- Dependent care benefits, Dependent care benefits.
- Disability pensions, Line 3—Wages, salaries, tips, etc.
- Disclosure, Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
- Dual-status tax year, Dual-Status Tax Year
- Dual-status taxpayers, Dual-Status Taxpayers
E
- Election to be taxed as a resident alien, Election To Be Taxed as a Resident Alien
- Electronic filing (e-file), Quick and Easy Access To Tax Help and Tax Forms and Publications
- Eligible student, Eligible student.
- Estimated tax
-
- 2010, applied to, Line 24—Applied to your 2013 estimated tax.
- 2010, payments for, Income Tax Withholding and Estimated Tax Payments for 2013
- payments, Line 19—2012 estimated tax payments.
- penalty, Line 26—Estimated tax penalty.
- Everyday Tax Solutions, Other WaysTo Get Help
- Exempt individual, Exempt individual.
- Exemption deduction, Line 13—Exemption deduction.
- Extension, Extension of time to pay.
- Extension of time to file, Extension of time to file.
F
- Federal income tax withheld, Lines 18a and 18b—Federal income tax withheld.
- First-year choice, Resident Alien or Nonresident Alien
- Foreign address, Foreign address.
- Form 1040-C, Line 20—Credit for amount paid with Form 1040-C.
- Form comments, Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
- Forms, how to get, Quick and Easy Access To Tax Help and Tax Forms and Publications
- Free Help With Your Return, Other WaysTo Get Help
- Free tax help, Quick and Easy Access To Tax Help and Tax Forms and Publications
P
- P.O. box, P.O. box.
- Paperwork reduction act notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice.
- Past due return, Past Due Returns
- Penalties, Interest and Penalties
-
- Frivolous return, Penalty for frivolous return.
- Late filing, Penalty for late filing.
- Late payment, Penalty for late payment of tax.
- Other, Other penalties.
- Private delivery services, Private Delivery Services
- Public debt, gift to reduce the, How Do You Make a Gift to Reduce Debt Held By the Public?
- Publications, how to get, Quick and Easy Access To Tax Help and Tax Forms and Publications
R
- Record keeping, How Long Should Records Be Kept?
- Refund, Refund
- Refund information, Refund Information
- Refund offset, Refund offset.
- Requesting a copy of your tax return, How Do You Get a Copy of Your Tax Return?
- Research Your Tax Questions Online, Other WaysTo Get Help
- Resident alien, Resident Alien or Nonresident Alien
- Return checklist to avoid mistakes, Return Checklist
- Rights of taxpayers, What Are Your Rights as a Taxpayer?
- Rounding off to whole dollars, Rounding Off to Whole Dollars
S
- Scholarship and fellowship grants, Line 5—Scholarship and fellowship grants.
- Scholarship and fellowship grants excluded, Line 8—Scholarship and fellowship grants excluded.
- Send Your Written Tax Questions to the IRS, Other WaysTo Get Help
- Signing your return, Sign Your Return
- Social security and Medicare tax on tip income, Line 16—Unreported social security and Medicare tax from Forms 4137 and 8919.
- Standard deduction, Standard deduction.
- State and local income taxes - taxable, Line 4—Taxable refunds, credits, or offsets of state and local income taxes.
- Student loan interest deduction, Line 9—Student loan interest deduction.
- Student loan interest deduction worksheet,
Student Loan Interest Deduction Worksheet—Line 9
- substantial presence test, Resident Alien or Nonresident Alien
- Substantial presence test, Substantial Presence Test
T
- Tax credits, Tax credits.
- Tax exempt treaty, Example. Item J—Income Exempt from Tax by Treaty
- Tax forms and publications, view and download, View and download tax forms and publications.
- Tax help and questions., Tax help and questions.
- Tax rates, Tax rates.
- Tax Services in Other Languages, Other WaysTo Get Help
- Tax Table,
- Tax-exempt interest, Tax-exempt interest.
- Taxable income, Taxable Income
- Taxable refunds, credits, or offsets, Line 4—Taxable refunds, credits, or offsets of state and local income taxes.
- Taxpayer Assistance, Other WaysTo Get Help
- Telephone assistance
-
- Hours of operation , Calling the IRS
- Third party designee, Third Party Designee
- Tip income, Line 16—Unreported social security and Medicare tax from Forms 4137 and 8919.
- Treaty, Example. Item J—Income Exempt from Tax by Treaty
W
- Wages, salaries, tips, etc., Line 3—Wages, salaries, tips, etc.
- What if you cannot pay?
-
- Extension of time to pay, What if you cannot pay?
- Installment agreement, What if you cannot pay?
- When to file, When To File
- Where to file, Where To File
- Who must file, Who Must File
