This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.
Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. La publicación complementa la información contenida en el folleto de instrucciones para el formulario de impuestos. Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más.
This publication discusses some tax rules that affect every person who may have to file a federal income tax return.
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help you determine your status and give you information you will need to file your U.S. tax return.
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.
Employees who receive tips use this publication to correctly report their tip income.
This publication discusses community property laws that affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns.
This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent.
This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return.
This publication discusses contributions to individual retirement arrangements (IRAs). An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement.
This publication discusses distributions from individual retirement arrangements (IRAs). An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement.
The earned income credit (EIC) is a tax credit for certain people who work and have earned income.
This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors.
This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U.S. Railroad Retirement Board (RRB).
This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule.
This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.
This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family.
This publication explains when a spouse may be relieved of tax, interest, and penalties on a joint tax return.
Identity theft places a burden on its victims and presents a challenge to many businesses, organizations and governments, including the IRS. The IRS combats this crime with an aggressive strategy of prevention, detection and victim assistance.
El robo de identidad constituye una carga para sus víctimas y presenta un desafío para muchas empresas, organizaciones y gobiernos, incluyendo el IRS. El IRS combate este delito con una agresiva estrategia de prevención, detección y asistencia a las víctimas.