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
