150 - 國稅局程序
- 151 - 您的上訴權利
- 152 - 退稅資訊
- 153 - 如果您尚未申報稅表該怎麼做
- 154 - W-2 和 1099–R 表(如果沒有收到該怎麼做)
- 155 - 表格與刊物 - 如何索取
- 156 - 您的稅表副本 - 如何索取
- 157 - 地址變更 - 如何通知國稅局
- 158 - 確保利用正確方式繳稅
- 159 - 如何取得一份往年的 W-2 表
- 160 - 1099-A 表(購置或放棄抵押產業)和 1099-C 表(免除債務)
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IRS Procedures
- Your Appeal Rights
- Refund Information
- What To Do if You Haven't Filed Your Tax Return
- Forms W-2 and Form 1099-R (What to Do if Not Received)
- Forms and Publications - How to Order
- Copy of Your Tax Return - How to Get One
- Change of Address - How to Notify IRS
- Ensuring Proper Credit of Payments
- Prior Year(s) Form W-2 (How to Get a Copy of)
- Form 1099-A & Form 1099-C
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200 - 追索徵收
- 201 - 追索徵收程序
- 202 - 繳稅選項
- 203 - 退稅扺用:未支付的子女撫養費,以及某些聯邦、州和失業救濟金欠款
- 204 - 折衷付稅提案
- 205 - 無辜配偶寬免
- 206 - 未承兌的付款
- 253 - 替代稅表
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Collection
- The Collection Process
- Tax Payment Options
- Refund Offsets: For Unpaid Child Support, And Certain Federal, State, & Unemployment Comp. Debts
- Offers in Compromise
- Innocent Spouse Relief
- Dishonored Payments
- Substitute Tax Forms
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300 - 一般資訊
- 301 - 何時、何地及如何申報
- 303 - 填寫申報稅表常見錯誤一覽表
- 304 - 延長申報稅表時間
- 305 - 記錄保存
- 306 - 預估稅繳付不足的罰款
- 307 - 備用的預扣稅款
- 308 - 修改過的稅表
- 309 - 羅斯個人退休金帳戶供款
- 310 - 卡佛岱(Coverdell)教育儲蓄帳戶
- 311 - 委託書資訊
- 312 - 揭露授權
- 313 - 合格學費計劃(QTP)
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General Information
- When, Where, and How to File
- Checklist of Common Errors When Preparing Your Tax Return
- Extensions of Time to File Your Tax Return
- Recordkeeping
- Penalty for Underpayment of Estimated Tax
- Backup Withholding
- Amended Returns
- Roth IRA Contributions
- Coverdell Education Savings Accounts Topic
- Power of Attorney Information
- Disclosure Authorizations
- Qualified Tuition Programs (QTPs)
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400 - 收入類型
- 401 - 工資與薪金
- 403 - 利息收入
- 404 - 股息
- 407 - 業務收入
- 409 - 資本利得和虧損
- 410 - 退休金與年金
- 411 - 退休金-一般規則與簡化方法
- 412 - 一次總付分配額
- 413 - 退休計劃的提領轉存
- 414 - 租賃收入和費用
- 415 - 出租住宅與度假產業(之前稱為「出租度假產業及出租給親戚」)
- 418 - 失業救濟金
- 419 - 賭博收入和支出
- 420 - 以物易物收入
- 421- 奬學金和助學金贈款
- 423- 社會安全和同等鐡路退休福利
- 424 - 401(k) 計劃
- 425 - 被動活動-損失和抵免
- 427 - 股票選擇權
- 429 - 證券交易商(提供給1040表申報者的資訊)
- 430 - 共同保險公司投保人已權益交換股票
- 431 - 免除的債務-算不算收入?
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Types of Income
- Wages and Salaries
- Interest Received
- Dividends
- Business Income
- Capital Gains and Losses
- Pensions and Annuities
- Pensions – The General Rule and the Simplified Method
- Lump–Sum Distributions
- Rollovers from Retirement Plans
- Rental Income and Expenses
- Renting Residential and Vacation Property (formerly Renting Vacation Property and Renting to Relatives)
- Unemployment Compensation
- Gambling Income and Expenses
- Bartering Income
- Scholarship and Fellowship Grants
- Social Security and Equivalent Railroad Retirement Benefits
- 401(k) Plans
- Passive Activities – Losses and Credits
- Stock Options
- Traders in Securities (Information for Form 1040 Filers)
- Exchange of Policyholder Interest for Stock
- Canceled Debt – Is it Income or Not?
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450 - 收入調整
- 451 - 個人退休福利安排計劃(IRA)
- 452 - 已支付的贍養費
- 453 - 壞帳扣除額
- 455 - 搬家費
- 456 - 學生貸款利息扣除額
- 457 - 學雜費扣除額
- 458 - 教育者費用扣除額
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Adjustments to Income
- Individual Retirement Arrangements (IRAs)
- Alimony Paid
- Bad Debt Deduction
- Moving Expenses
- Student Loan Interest Deduction
- Tuition and Fees Deduction
- Educator Expense Deduction
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500 - 列舉扣除
- 501 - 我應該列舉申報嗎?
- 502 - 醫療和牙科費用
- 503 - 可扣抵的稅款
- 504 - 房屋貸款點數
- 505 - 利息費用
- 506 - 慈善捐款
- 508 - 雜項開支
- 509 - 業務用住宅
- 510 - 業務用車
- 511 - 差旅費用
- 512 - 業務娛樂費用
- 513 - 教育費用
- 514 - 雇員業務費用
- 515 - 意外、天災和失竊損失
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Itemized Deductions
- Should I Itemize?
- Medical and Dental Expenses
- Deductible Taxes
- Home Mortgage Points
- Interest Expense
- Charitable Contributions
- Miscellaneous Expenses
- Business Use of Home
- Business Use of Car
- Business Travel Expenses
- Business Entertainment Expenses
- Educational Expenses
- Employee Business Expenses
- Casualty, Disaster, and Theft Losses
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550 - 稅金計算
- 551 - 標準扣除額
- 552 - 國稅局估算的稅金與抵免額
- 553 - 子女投資收入的課稅
- 554 - 自雇稅
- 556 - 替代性的最低限額稅
- 557 - 從傳統及羅斯個人退休帳戶提早取款的稅金
- 558 - 從退休金計劃而非IRA 個人退休金帳戶提早取款的稅金
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Tax Computation
- Standard Deduction
- Tax and Credits Figured by the IRS
- Tax on a Child's Investment Income
- Self–Employment Tax
- Alternative Minimum Tax
- Tax on Early Distributions From Traditional and Roth IRAs
- Tax on Early Distributions From Retirement Plans, Other Than IRAs
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600 - 抵稅優惠
- 601 - 低收入家庭福利優惠
- 602 - 兒童及被撫養人看護費用優惠
- 608 - 超額預扣社會安全稅和 RRTA 稅
- 610 - 退休金儲蓄供款抵稅優惠
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Tax Credits
- Earned Income Credit
- Child and Dependent Care Credit
- Excess Social Security and RRTA Tax Withheld
- Retirement Savings Contributions Credit
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650 - 國稅局通知
- 651 - 通知 - 該怎麼做
- 652 - 未如實申報收入的通知 - CP-2000
- 653 - 國稅局通知與帳單、罰金與利息收費
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IRS Notices
- Notices – What to Do
- Notice of Underreported Income – CP-2000
- IRS Notices and Bills, Penalties and Interest Charges
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700 - 資產基礎、折舊和資產出售
- 701 - 出售您的房屋
- 703 - 資產基礎
- 704 - 折舊
- 705 - 分期付款銷售
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Basis of Assets, Depreciation, and Sale of Assets
- Sale of Your Home
- Basis of Assets
- Depreciation
- Installment Sales
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750 - 雇主稅資訊
- 751 - 社會安全稅和聯邦醫療保險預扣稅率
- 752 - W-2 表 - 何時、何地及如何申報
- 753 - W-4 表 - 雇員預扣稅證明書
- 755- 雇主身份識別號碼 - 如何申請
- 756 - 家庭雇員就業稅
- 757 - 941 和 944 表 - 存稅要求
- 758 - 941 表 - 雇主季度聯邦稅表和 944 表- 雇主年度聯邦稅表
- 761 - 小費 - 預扣和申報
- 762 - 獨立承包商與雇員的區別
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Employer Tax Information
- Social Security and Medicare Withholding Rates
- Form W-2 - Where, When, and How to File
- Form W-4 - Employee's Withholding Allowance Certificate
- Employer Identification Number (EIN) - How to Apply
- Employment Taxes for Household Employees
- Form 941 and 944 – Deposit Requirements
- Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employers Annual Federal Tax Return
- Tips – Withholding and Reporting
- Independent Contractor vs. Employee
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850 - 外籍人士及住在國外的美國公民的報稅資訊
- 851 - 居民外籍人士與非居民外籍人士
- 856 - 國外稅收優惠
- 857 - 個人納稅人報稅識別號碼 - W-7 表
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Tax Information for Aliens and U.S. Citizens Living Abroad
- Resident and Non–Resident Aliens
- Foreign Tax Credit
- Individual Taxpayer Identification Number (ITIN) - Form W–7
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