Publication 505 explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax. This publication explains the two methods for the pay-as-you-go federal income tax, withholding and estimated tax.
Information about Publication 519, U.S. Tax Guide for Aliens, including recent updates. Publication 519 is used to help to determine an individual's status (Nonresident Alien or Resident Alien), and gives information needed to file returns.
Publication 525 discusses many kinds of income (money, property, or services) and explains whether they are taxable or nontaxable.
Publication 531 discusses how employees who receive tips from customers should keep records of tips received and how to report tip income on an income tax return. Employees who receive tips use this publication to correctly report their tip income.
Publication 550 discusses the tax treatment of investment income and expenses. It explains what investment income is taxable, what investment expenses are deductible, and how to show them on your tax return.
Publication 555 discusses community property laws that affect how you figure your income for your federal income tax return if you are married, live in a community property state or country, and file separate returns. 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.
Publication 556 discusses general rules and procedures that IRS follows in examinations, what happens during an examination, your appeal rights, and how to file a claim for refund of tax you already paid.
Information about Publication 559, Survivors, Executors and Administrators, including recent updates. Publication 559 shows those in charge of an estate of a deceased individual how to file federal income tax returns and explains the responsibility to pay any taxes due on behalf of the decedent.
Publication 570 discusses how to treat income received in U.S. possessions on your U.S. income tax return. It also discusses whether you have to file a return with the possession. This publication discusses how to treat income received in U.S. possessions on your income tax return.
Information about Publication 590-A, Contributions to IRAs, including recent updates. Publication 590-A discusses contributions to retirement arrangements, and covers traditional IRAs and Roth IRAs.
Information about Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs), including recent updates and related forms. Publication 590-B discusses distributions from both traditional and Roth individual retirement arrangements (IRA).
The earned income credit (EIC) is a tax credit for certain people who work and have earned income.
About Publication 596SP
Publication 915 explains the federal income tax rules for social security and equivalent tier 1 railroad retirement benefits. 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).
Information about Publication 929, Tax Rules for Children and Dependents, including recent updates. This publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. It also explains how to report and figure the tax on investment income of certain children (whether or not they can be claimed as dependents).
Publication 970 explains tax provisions for persons saving for or paying education costs for themselves or family members. It covers various types of educational assistance, tax credits, and nine other types of tax benefits.
Information about Publication 971, Innocent Spouse Relief, including recent updates and related forms. Publication 971 explains when a spouse may be relieved of tax, interest, and penalties on a joint tax return.
Publication 974 covers select topics related to the Premium Tax Credit (PTC), available under the ACA to qualified individuals beginning in 2014. The Publication acts as a supplement to Form 8962 and its instructions for topics that require detailed explanation and calculations, but that likely will not apply to most individuals taking credit.