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