Tax Topics - General Information
Topic 300 - General Information
The following topics are found in the category of General Information. Each topic is followed by a corresponding topic number. To access your topic, select the three–digit number.
When, Where, and How 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 |
Page Last Reviewed or Updated: April 15, 2009