| 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 |