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 510 covers the excise taxes for which you may be liable. This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. It also covers fuel tax credits and refunds.
Publication 514 discusses the credit you may be able to take if you paid (accrued) taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income. 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.
Publication 515 is used by withholding agents (who have control, receipt, custody, disposal, or payment of income to a foreign person subject to withholding) who pay income to foreign persons. This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.
Publication 536 explains how to figure a net operating loss (NOL) (when deductions exceed income) for individuals, estates and trusts. It also explains when to use a NOL, how to claim a NOL deduction, and how to figure a NOL carryover. Form 4506 is used by taxpayers to request copies of their tax returns for a fee. 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.
Publication 538 explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.
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 583 provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system. This publication provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.
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 908 covers the federal income tax aspects of bankruptcy. This publication explains the basic federal income tax aspects of bankruptcy.
This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity.
Publication 926 will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes. It explains how to figure, pay, and report those taxes. 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).
Publication 936 explains the general rules for deducting home mortgage interest, including points. It also explains how the deductible amount of home mortgage interest may be limited.
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.
EFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury.
This publication is used by Electronic Return Originators in preparing and submitting Corporate, Partnership and Exempt Organization tax returns and extensions.