Topic Number: 123 - Tax Topic Index

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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, Interactive Tax Assistant (ITA), and Tax Trails.

IRS Help Available Topic No. 100
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 Topic No. 150
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
Forms and Publications – How to Order Topic No. 155
Copy or Transcript of Your Tax Return – How to Get One 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 Transcript or Copy of Form W-2 Topic No. 159
Returning an Erroneous Refund – Paper Check or Direct Deposit Topic No. 161
Collection Topic No. 200
The Collection Process Topic No. 201
Tax Payment Options Topic No. 202
Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts Topic No. 203
Offers In Compromise Topic No. 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) Topic No. 205
Dishonored Payments Topic No. 206
Alternative Filing Methods Topic No. 250
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 Topic No. 300
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 Topic No. 350
Which Form – 1040, 1040A, or 1040EZ? Topic No. 352
Decedents Topic No. 356
Types of Income Topic No. 400
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 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 Topic No. 450
Individual Retirement Arrangements (IRAs) Topic No. 451
Alimony Topic No. 452
Bad Debt Deduction Topic No. 453
Moving Expenses Topic No. 455
Student Loan Interest Deduction Topic No. 456
Tuition and Fees Deduction Topic No. 457
Educator Expense Deduction Topic No. 458
Itemized Deductions Topic No. 500
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
Miscellaneous Expenses Topic No. 508
Business Use of Home Topic No. 509
Business Use of Car Topic No. 510
Business Travel Expenses Topic No. 511
Business Entertainment Expenses Topic No. 512
Work-Related Education Expenses Topic No. 513
Employee Business Expenses Topic No. 514
Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) Topic No. 515
Tax Computation Topic No. 550
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
Individual Shared Responsibility Provision Topic No. 561
Tax Credits Topic No. 600
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 Topic No. 650
Notices – What to Do Topic No. 651
Notice of Underreported Income – CP-2000 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 Topic No. 700
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 Topic No. 750
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 Allowance 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 Topic No. 800
Who Must File Information Returns Electronically Topic No. 801
Applying to File Information Returns Electronically Topic No. 802
Waivers and Extensions Topic No. 803
Test Files and Combined Federal and State Filing Topic No. 804
Tax Information for U.S. Resident Aliens and Citizens Living Abroad Topic No. 850
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 Topic No. 900
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
Tax Assistance for Residents of Puerto Rico Topic No. 904