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Tax Topics - General Information

Topic 300 - General Information

The following topics are found in the category of General Information. Each topic is followed by the corresponding topic number. To access your topic, select the three-digit number.

When, How, and Where to File Topic 301
Checklist of Common Errors When Preparing Your Tax Return Topic 303
Extensions of Time to File Your Tax Return Topic 304
Recordkeeping Topic 305
Penalty for Underpayment of Estimated Tax Topic 306
Backup Withholding Topic 307
Amended Returns Topic 308
Roth IRA Contributions Topic 309
Coverdell Education Savings Accounts Topic 310
Power of Attorney Information Topic 311
Disclosure Authorizations Topic 312
Qualified Tuition Programs (QTPs) Topic 313

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Page Last Reviewed or Updated: February 17, 2017