Tax Information for Individuals
What's new for this filing season.
Do You Need to File a Federal Income Tax Return?
Every year millions of people file Federal Income Tax returns even though they are not required to. Find out if your income is below the filing requirement.
Highlights of Recent Tax Changes
Check here for articles on newly-enacted tax law and other changes that will be reflected in future versions of the tax products.
Recovery Rebate Credit Information Center
Information on the Recovery Rebate Credit.
IRS e-file: Filing your taxes online was never easier!
A quick, easy, smart way to get your taxes where you want them to be --- Done!
Free File Home - Your Link to Free Federal Online Filing
Your link to Online Filing -- Free!
It’s easier than ever to find out if you qualify for EITC
EITC is a tax credit for people who work(ed) and didn't make much money. If you meet the requirements for EITC, and the EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit.
Where's My Refund Home
Get the lowdown on your refund now. Secure access anytime from anywhere. What a deal!
Get your refund faster -- Tell IRS to Direct Deposit Your Refund to One, Two or Three Accounts
You have more options and flexibility for receiving your 2008 federal income tax refund.
Did you know that there are events in life that may have a significant tax impact?
Many times we experience significant life events that have a tax impact too! This page is designed to help you while explaining to taxpayers the tax impact of these events.
Free Tax Return Preparation For You by Volunteers
IRS-certified volunteers provide free tax assistance through the Volunteer Income Tax Assistance (VITA) program for persons with low-to-moderate income and through the Tax Counseling for the Elderly (TCE) program for persons age 60 and older.
Sales Tax Deduction Calculator
The Sales Tax Deduction Calculator can help you determine the amount of optional state and local sales tax you can claim on Schedule A of Form 1040.
Alternative Minimum Tax (AMT) Assistant for Individuals
Could you be subject to the Alternative Minimum Tax? Find out by using this simple program.
Mortgage Workouts, Now Tax-Free for Many Homeowners; Claim Relief on Newly-Revised IRS Form
IR-2008-17, Feb. 12, 2008 — Homeowners whose mortgage debt was partly or entirely forgiven during 2007 may be able to claim special tax relief by filling out newly-revised Form 982 and attaching it to their 2007 federal income tax return, according to the IRS.
Premiums for Mortgage Insurance May Be Deductible
Questions and answers on the deduction of premiums for mortgage insurance.
Main Index of Tax Topic Categories
An online version of our voice-response system. This area contains helpful tips and pointers to relevant resources for taxpayers.
Tax Trails - Main Menu
Tax Trail Main Menu
IRS Withholding Calculator
This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job.
Tax Incentives for Higher Education
The tax code provides a variety of tax incentives for families who are saving for, or already paying, higher education costs or are repaying student loans.
Tax Information for Members of the U.S. Armed Forces
Members of the U.S. Armed Forces, especially those serving in combat zones, face some special tax situations and are entitled to some special tax benefits.
IRS Publication 17 — The IRS Instruction Manual
Tax Tip 2009-18, Jan. 28, 2009
The IRS is making it easier than ever for you to conduct business with us electronically.
Identity Theft and Your Tax Records
The IRS does not initiate communication with taxpayers through e-mail. Before identity theft happens, safeguard your information.
Individual Taxpayer Identification Number (ITIN)
ITIN is a tax processing number that became available July 1, 1996, for certain nonresident and resident aliens, their spouse and dependents. The ITIN is only available to individuals who cannot get a social security number (SSN).
Filing Late and/or Paying Late
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.
Online Payment Agreement (OPA) Application
The Online Payment Agreement (OPA) is an interactive tool to apply and receive online approval for a short-term extension of time to pay or a monthly installment agreement.
Check Carefully Before Applying for Offers in Compromise
IR-2004-17 — Beware of promoters’ claims that tax debts can be settled for “pennies on the dollar."
Understanding Your IRS Notice or Letter
We realize that receiving a notice or letter from the IRS can be unnerving, but if you follow these simple steps, the process to resolving the discrepancy should be straight forward.
Income Verification Express Service (IVES)
Transcripts can now be delivered, electronically, through e-Services.
Need a Copy of Your Tax Return Information?
You have two easy and convenient options for getting copies of your federal tax return information -- tax return transcripts and tax account transcripts -- by phone or by mail.
Tax Information for Innocent Spouses
Tax Information for Innocent Spouses
Tax Relief in Disaster Situations
Tax relief provisions for disaster situations.
This is your one-stop shop for taxpayer rights information.
How to Contact the IRS
The IRS is a big organization. To serve you best, we have established several contact points, tailored to serve specific purposes.
Retirement Plans FAQs regarding Required Minimum Distributions
Insights into the Required Minimum Distributions under the Final and Temporary Regulations under IRC Sections 401(a)(9), 408(a)(6) and 408(b)(3).
Make a Complaint Against a Tax Return Preparer
Use this site to find out how to file a complaint against a tax preparer.
Page Last Reviewed or Updated: April 28, 2009