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These tax topics contain general individual and business tax information. If you don't find the answer to your question below, also check Frequently Asked Questions and Interactive Tax Assistant (ITA).
IRS help available
| Title | Topic number |
|---|---|
| IRS Services – Volunteer tax assistance, outreach programs, and identity theft | Topic no. 101 |
| Tax assistance for individuals with disabilities | Topic no. 102 |
| Tax help for small businesses and the self-employed | Topic no. 103 |
| Taxpayer Advocate Service – Your voice at the IRS | Topic no. 104 |
| Armed Forces tax information | Topic no. 105 |
| Tax relief in disaster situations | Topic no. 107 |
IRS procedures
| Title | Topic number |
|---|---|
| Your appeal rights | Topic no. 151 |
| Form W-2 and Form 1099-R (What to do if incorrect or not received) | Topic no. 154 |
| Obtaining forms and publications | Topic no. 155 |
| How to get a transcript or copy of your tax return | Topic no. 156 |
| Change your address – How to notify the IRS | Topic no. 157 |
| Paying your taxes and ensuring proper credit of payments | Topic no. 158 |
| How to get a wage and income transcript or copy of Form W-2 | Topic no. 159 |
| Returning an erroneous refund – Paper check or direct deposit | Topic no. 161 |
Collection
| Title | Topic number |
|---|---|
| The collection process | Topic no. 201 |
| Tax payment options | Topic no. 202 |
| Offers in compromise | Topic no. 204 |
| Dishonored payments | Topic no. 206 |
Alternative filing methods
| Title | Topic number |
|---|---|
| Substitute tax forms | Topic no. 253 |
| How to choose a tax return preparer | Topic no. 254 |
| Signing your return electronically | Topic no. 255 |
General information
| Title | Topic number |
|---|---|
| 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 |
Which forms to file
| Title | Topic number |
|---|---|
| Decedents | Topic no. 356 |
Types of income
| Title | Topic number |
|---|---|
| Wages and salaries | Topic no. 401 |
| Interest received | Topic no. 403 |
| Dividends and other corporate distributions | Topic no. 404 |
| Business income | Topic no. 407 |
| Capital gains and losses | Topic no. 409 |
| Pensions and annuities | Topic no. 410 |
| Pensions – The general rule and the simplified method | Topic no. 411 |
| Lump-sum distributions | Topic no. 412 |
| Rollovers from retirement plans | Topic no. 413 |
| Rental income and expenses | Topic no. 414 |
| Renting residential and vacation property | Topic no. 415 |
| Farming and fishing income | Topic no. 416 |
| Earnings for clergy | Topic no. 417 |
| Unemployment compensation | Topic no. 418 |
| Gambling income and losses | Topic no. 419 |
| Bartering income | Topic no. 420 |
| Scholarships, fellowship grants, and other grants | Topic no. 421 |
| Social Security and equivalent railroad retirement benefits | Topic no. 423 |
| 401(k) plans | Topic no. 424 |
| Passive activities – Losses and credits | Topic no. 425 |
| Stock options | Topic no. 427 |
| Traders in securities (Information for Form 1040 or 1040-SR filers) | Topic no. 429 |
| Receipt of stock in a demutualization | Topic no. 430 |
| Canceled debt – Is it taxable or not? | Topic no. 431 |
| Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) | Topic no. 432 |
Adjustments to income
| Title | Topic number |
|---|---|
| Individual retirement arrangements (IRAs) | Topic no. 451 |
| Alimony and separate maintenance | Topic no. 452 |
| Bad debt deduction | Topic no. 453 |
| Moving expenses for members of the Armed Forces and the Intelligence Community | Topic no. 455 |
| Student loan interest deduction | Topic no. 456 |
| Educator expense deduction | Topic no. 458 |
Itemized deductions
| Title | Topic number |
|---|---|
| Should I itemize? | Topic no. 501 |
| Medical and dental expenses | Topic no. 502 |
| Deductible taxes | Topic no. 503 |
| Home mortgage points | Topic no. 504 |
| Interest expense | Topic no. 505 |
| Charitable contributions | Topic no. 506 |
| Business use of home | Topic no. 509 |
| Business use of car | Topic no. 510 |
| Business travel expenses | Topic no. 511 |
| Work-related education expenses | Topic no. 513 |
| Casualty, disaster, and theft losses | Topic no. 515 |
Tax computation
| Title | Topic number |
|---|---|
| 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 |
Tax credits
| Title | Topic number |
|---|---|
| Earned income credit | Topic no. 601 |
| Child and dependent care credit | Topic no. 602 |
| Excess Social Security and RRTA tax withheld | Topic no. 608 |
| Retirement savings contributions credit | Topic no. 610 |
| The premium tax credit | Topic no. 612 |
IRS notices
| Title | Topic number |
|---|---|
| Notices – What to do | Topic no. 651 |
| Notice of underreported income – CP2000 | Topic no. 652 |
| IRS notices and bills, penalties, and interest charges | Topic no. 653 |
| Understanding your CP75 or CP75A Notice Request for Supporting Documentation | Topic no. 654 |
Basis of assets, depreciation and sale of assets
| Title | Topic number |
|---|---|
| Sale of your home | Topic no. 701 |
| Basis of assets | Topic no. 703 |
| Depreciation | Topic no. 704 |
| Installment sales | Topic no. 705 |
Employer tax information
| Title | Topic number |
|---|---|
| Social Security and Medicare withholding rates | Topic no. 751 |
| Filing Forms W-2 and W-3 | Topic no. 752 |
| Form W-4 – Employee's Withholding Certificate | Topic no. 753 |
| Employment taxes for household employees | Topic no. 756 |
| Forms 941 and 944 – Deposit requirements | Topic no. 757 |
| Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return | Topic no. 758 |
| Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and deposit requirements | Topic no. 759 |
| Form 943 – Reporting and deposit requirements for agricultural employers | Topic no. 760 |
| Tips – Withholding and reporting | Topic no. 761 |
| Independent contractor vs. employee | Topic no. 762 |
| The Affordable Care Act | Topic no. 763 |
Electronic media filers – 1099 series and related information returns
| Title | Topic number |
|---|---|
| Who must file information returns electronically | Topic no. 801 |
| Applying to file information returns electronically | Topic no. 802 |
| Electronic filing waivers or exemptions and filing extensions | Topic no. 803 |
| FIRE system test files and Combined Federal/State Filing (CF/SF) program | Topic no. 804 |
Tax information for U.S. resident aliens and citizens living abroad
| Title | Topic number |
|---|---|
| Resident and nonresident aliens | Topic no. 851 |
| Foreign tax credit | Topic no. 856 |
| Individual taxpayer identification number (ITIN) | Topic no. 857 |
| Alien tax clearance | Topic no. 858 |
Tax information for residents of Puerto Rico
| Title | Topic number |
|---|---|
| Is a person with income from sources within Puerto Rico required to file a U.S. federal income tax return? | Topic no. 901 |
| Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax | Topic no. 902 |
| U.S. employment tax in Puerto Rico | Topic no. 903 |