Tax topics

These tax topics contain general individual and business tax information. If you don't find the answer to your question below, also check Frequently Asked Questions and Interactive Tax Assistant (ITA).

IRS help available

Title Topic number
IRS Services – Volunteer tax assistance, outreach programs, and identity theft Topic no. 101
Tax assistance for individuals with disabilities Topic no. 102
Tax help for small businesses and the self-employed Topic no. 103
Taxpayer Advocate Service – Your voice at the IRS Topic no. 104
Armed Forces tax information Topic no. 105
Tax relief in disaster situations Topic no. 107

IRS procedures

Title Topic number
Your appeal rights Topic no. 151
Refund information Topic no. 152
What to do if you haven't filed your tax return Topic no. 153
Form W-2 and Form 1099-R (What to do if incorrect or not received) Topic no. 154
Obtaining forms and publications Topic no. 155
How to get a transcript or copy of your tax return Topic no. 156
Change your address – How to notify the IRS Topic no. 157
Paying your taxes and ensuring proper credit of payments Topic no. 158
How to get a wage and income transcript or copy of Form W-2 Topic no. 159
Returning an erroneous refund – Paper check or direct deposit Topic no. 161



Topic number

The collection process

Topic no. 201

Tax payment options

Topic no. 202

Reduced refund

Topic no. 203
Offers in compromise Topic no. 204
Dishonored payments Topic no. 206

Alternative filing methods

Title Topic number
Substitute tax forms Topic no. 253
How to choose a tax return preparer Topic no. 254
Signing your return electronically Topic no. 255

General information

Title Topic number
When, how, and where to file Topic no. 301
Checklist of common errors when preparing your tax return Topic no. 303
Extensions of time to file your tax return Topic no. 304
Recordkeeping Topic no. 305
Penalty for underpayment of estimated tax Topic no. 306
Backup withholding Topic no. 307
Amended returns Topic no. 308
Roth IRA contributions Topic no. 309
Coverdell education savings accounts Topic no. 310
Power of attorney information Topic no. 311
Disclosure authorizations Topic no. 312
Qualified tuition programs (QTPs) Topic no. 313

Which forms to file

Title Topic number
Decedents Topic no. 356

Types of income

Title Topic number
Wages and salaries Topic no. 401
Interest received Topic no. 403
Dividends Topic no. 404
Business income Topic no. 407
Capital gains and losses Topic no. 409
Pensions and annuities Topic no. 410
Pensions – The general rule and the simplified method Topic no. 411
Lump-sum distributions Topic no. 412
Rollovers from retirement plans Topic no. 413
Rental income and expenses Topic no. 414
Renting residential and vacation property Topic no. 415
Farming and fishing income Topic no. 416
Earnings for clergy Topic no. 417
Unemployment compensation Topic no. 418
Gambling income and losses Topic no. 419
Bartering income Topic no. 420
Scholarships, fellowship grants, and other grants Topic no. 421
Social Security and equivalent railroad retirement benefits Topic no. 423
401(k) plans Topic no. 424
Passive activities – Losses and credits Topic no. 425
Stock options Topic no. 427
Traders in securities (Information for Form 1040 or 1040-SR filers) Topic no. 429
Receipt of stock in a demutualization Topic no. 430
Canceled debt – Is it taxable or not? Topic no. 431
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) Topic no. 432

Adjustments to income

Title Topic number
Individual retirement arrangements (IRAs) Topic no. 451
Alimony and separate maintenance Topic no. 452
Bad debt deduction Topic no. 453
Moving expenses for members of the Armed Forces Topic no. 455
Student loan interest deduction Topic no. 456
Educator expense deduction Topic no. 458

Itemized deductions

Title Topic number
Should I itemize? Topic no. 501
Medical and dental expenses Topic no. 502
Deductible taxes Topic no. 503
Home mortgage points Topic no. 504
Interest expense Topic no. 505
Charitable contributions Topic no. 506
Business use of home Topic no. 509
Business use of car Topic no. 510
Business travel expenses Topic no. 511
Work-related education expenses Topic no. 513
Casualty, disaster, and theft losses Topic no. 515

Tax computation

Title Topic number
Standard deduction Topic no. 551
Tax and credits figured by the IRS Topic no. 552
Tax on a child's investment and other unearned income (Kiddie tax) Topic no. 553
Self-employment tax Topic no. 554
Alternative minimum tax Topic no. 556
Additional tax on early distributions from traditional and Roth IRAs Topic no. 557
Additional tax on early distributions from retirement plans other than IRAs Topic no. 558
Net investment income tax Topic no. 559
Additional Medicare Tax Topic no. 560

Tax credits

Title Topic number
Earned income credit Topic no. 601
Child and dependent care credit Topic no. 602
Adoption credit and adoption assistance programs Topic no. 607
Excess Social Security and RRTA tax withheld Topic no. 608
Retirement savings contributions credit Topic no. 610
Repayment of the first-time homebuyer credit Topic no. 611
The premium tax credit Topic no. 612

IRS notices

Title Topic number
Notices – What to do Topic no. 651
Notice of underreported income – CP2000 Topic no. 652
IRS notices and bills, penalties, and interest charges Topic no. 653
Understanding your CP75 or CP75A Notice Request for Supporting Documentation Topic no. 654

Basis of assets, depreciation, and sale of assets

Title Topic number
Sale of your home Topic no. 701
Basis of assets Topic no. 703
Depreciation Topic no. 704
Installment sales Topic no. 705

Employer tax information

Title Topic number
Social Security and Medicare withholding rates Topic no. 751
Filing Forms W-2 and W-3 Topic no. 752
Form W-4 – Employee's Withholding Certificate Topic no. 753
Employer identification number (EIN) – How to apply Topic no. 755
Employment taxes for household employees Topic no. 756
Forms 941 and 944 – Deposit requirements Topic no. 757
Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return Topic no. 758
Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and deposit requirements Topic no. 759
Form 943 – Reporting and deposit requirements for agricultural employers Topic no. 760
Tips – Withholding and reporting Topic no. 761
Independent contractor vs. employee Topic no. 762
The Affordable Care Act Topic no. 763

Electronic media filers – 1099 series and related information returns

Title Topic number
Who must file information returns electronically Topic no. 801
Applying to file information returns electronically Topic no. 802
Electronic filing waivers and exemptions and filing extensions Topic no. 803
FIRE system test files and Combined Federal/State Filing (CF/SF) program Topic no. 804

Tax information for U.S. resident aliens and citizens living abroad

Title Topic number
Resident and nonresident aliens Topic no. 851
Foreign tax credit Topic no. 856
Individual taxpayer identification number (ITIN) Topic no. 857
Alien tax clearance Topic no. 858

Tax information for residents of Puerto Rico

Title Topic number
Is a person with income from Puerto Rico required to file a U.S. federal income tax return? Topic no. 901
Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax Topic no. 902
U.S. employment tax in Puerto Rico Topic no. 903