Topic Number: 300 - General Information
| 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 |