FREQUENTLY ASKED QUESTIONS
Below is a list of FAQ categories and subcategories. Select the appropriate category or subcategory to view questions and
answers.
1 IRS Procedures
1-1 General Procedural Questions1-2 Address Changes1-3 Amended Returns & Form 1040X1-4 Code, Revenue Procedures, Regulations, Letter Rulings1-5 Collection Procedural Questions1-6 Copies & Transcripts1-7 Extensions1-8 Forms & Publications1-9 Injured Spouse1-10 Name Changes & Social Security Number Matching Issues1-11 Notices & Letters1-12 Refund Inquiries1-13 Reporting Fraud1-14 Signing the Return1-15 W–2 - Additional, Incorrect, Lost, Non-receipt, Omitted1-16 W–4 - Allowances, Excess FICA, Students, Withholding1-17 For Caregivers
2 Filing Requirements, Status, Dependents, Exemptions
2-1 Filing Requirements2-2 Filing Status2-3 Dependents & Exemptions
3 Itemized Deductions, Standard Deductions
3-1 Autos, Computers, Electronic Devices (Listed Property)3-2 Education & Work-Related Expenses3-3 Gifts & Charitable Contributions3-4 Interest, Investment, Money Transactions3-5 Medical, Nursing Home, Special Care Expenses3-6 Real Estate (Taxes, Mortgage Interest, Points, Other Property
Expenses)3-7 Other Deduction Questions
4 Interest, Dividends, Other Types of Income
4-1 1099–DIV Dividend Income4-2 1099–INT Interest Income4-3 1099–MISC, Independent Contractors, and Self-Employed4-4 1099 Information Returns (All Other)4-5 Alimony, Child Support, Court Awards, Damages4-6 Employee Reimbursements, Form W–2, Wage Inquiries4-7 Gifts & Inheritances
4-8 Grants, Scholarships, Student Loans, Work Study4-9 Life Insurance & Disability Insurance Proceeds4-10 Ministers' Compensation & Housing Allowance4-11 Savings Bonds4-12 Tips
5 Retirement Plans
5-1 Types of Retirement Plans
6 Social Security Income
6-1 Back Payments6-2 Regular & Disability Benefits6-3 Survivors' Benefits
7 Child Care Credit, Other Credits
7-1 Child and Dependent Care Credit & Flexible Benefit Plans7-2 Child Tax Credit7-3 Credit for the Elderly or the Disabled7-4 Education Credits7-5 Other Credits
8 Earned Income Tax Credit
8-1 Qualifying Child Rules8-2 Taxable & Nontaxable Income8-3 Other EITC Issues
9 Estimated Tax
9-1 Businesses9-2 Farmers & Fishermen9-3 Individuals9-4 Large Gains, Lump-sum Distributions, etc.9-5 Penalty Questions
10 Capital Gains, Losses, Sale of Home
10-1 Property (Basis, Sale of Home, etc.)10-2 Stocks (Options, Splits, Traders)10-3 Mutual Funds (Costs, Distributions, etc.)10-4 Losses (Homes, Stocks, Other Property)
11 Sale or Trade of Business, Depreciation, Rentals
11-1 Depreciation & Recapture11-2 Rental Expenses versus Passive Activity Losses (PALs)11-3 Personal Use of Business Property (Condo, Timeshare, etc.)11-4 Sales, Trades, Exchanges
12 Small Business, Self-Employed, Other Business
12-1 Entities12-2 Form 1099–MISC & Independent Contractors12-3 Form W–2, FICA, Medicare, Tips, Employee Benefits12-4 Form W–4 & Wage Withholding12-5 Form SS–4 & Employer Identification Number (EIN)12-6 Forms 940, 941 and 944 Employment Taxes12-7 Income & Expenses12-8 Schedule C & Schedule SE12-9 Starting or Ending a Business
13 U.S. Aliens and Citizens Living Abroad
13-1 Canadian & U.S. Tax Issues13-2 Exchange Rate13-3 Foreign Earned Income & Foreign Earned Income Exclusion13-4 Nonresident Alien - General13-5 Nonresident Alien - Tax Withholding13-6 Nonresident Alien - Students13-7 U.S. Citizens Overseas13-8 Other
14 Electronic Filing (e-file)
14-1 Age, Name or SSN Rejects, Errors, Correction Procedures14-2 Amended Returns14-3 Forms W–2 & Other Attachments14-4 Due Dates & Extension Dates for e-file
15 Electronic Filers
15-1 Magnetic Media Filers15-2 Electronic Media Filers
16 Other
16-1 For Senior Taxpayers16-2 MISC Estate & Abusive Tax Avoidance Transactions
17 Individual Retirement Arrangements (IRAs)
17-1 Required Minimum Distributions17-2 Rollovers - Individual Retirement Arrangements (IRAs)17-3 Roth IRA17-4 Traditional IRA
