Publication 17 explains the tax law and covers the general rules for filing a federal income tax return to ensure taxpayers only pay the amount owed and no more. It supplements the information contained in the tax form instruction booklet. 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.
Publication 501 discusses some tax rules that affect every U.S. citizen or resident who may have to file a federal income tax return. It covers who must file, who should file, filing status, exemptions, and the standard deduction. This publication discusses some tax rules that affect every person who may have to file a federal income tax return.
Publication 519 is used to help to determine an individual's status (Nonresident Alien or Resident Alien), and gives information needed to file returns. 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.
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 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.
Information about Publication 559, Survivors, Executors and Administrators, including recent updates. 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.
Publication 590-A discusses contributions to retirement arrangements (IRAs), which are personal savings plans that give you tax advantages for setting aside money for retirement. This publication covers traditional IRAs and Roth IRAs. Its discussion includes conversions, rollovers, and recharacterizations. 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.
Publication 590-B discusses distributions from both traditional and Roth individual retirement arrangements (IRA). Information about Publication 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C, including recent updates. 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.
Publication 596 discusses earned income credit (EIC), a tax credit for certain people who work and have earned income under $37,263. The earned income credit (EIC) is a tax credit for certain people who work and have earned income.
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).
Publication 939 explains how to determine the tax treatment of pension and annuity income under the General Rule. (Publication 575 discusses the Simplified Method.) Form 5213 is used by individuals, trusts, estates, and S corporations to elect to postpone an IRS determination as to whether the presumption applies that an activity is engaged in for profit. This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule.
Publication 947 discusses who can represent a taxpayer before IRS and what forms or documents are used to authorize a representative. Usually, attorneys, CPAs, enrolled agents, and enrolled actuaries can represent taxpayers before IRS. This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.
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. 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.
Publication 971 explains when a spouse may be relieved of tax, interest, and penalties on a joint tax return. It defines the three types of relief (innocent spouse, by separation of liability, and equitable), who qualifies for them, and how to get them. 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.