Publication 17 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.
Revisions to chapters 8 and 26 of the 2019 Publication 17 -- 24-JUL-2020
Clarification to Chapter 20 of the 2018 Publication 17 -- 28-FEB-2019