This publication discusses some tax rules that affect every person who may have to file a federal income tax return.
This publication discusses the credit or itemized deduction you may be able to take if you paid or accrued foreign taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income.
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.
If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). This publication discusses NOLs for individuals, estates, and trusts.
This publication explains the tax treatment of casualties, thefts, and losses on deposits.
This publication discusses general rules and procedures that the 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.
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 how to treat income received in U.S. possessions on your income tax return.
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.
This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding).
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.