Tax Topic Index

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 Tax Trails.

IRS Help Available	Tax Topic 100
IRS Services – Volunteer Tax Assistance, Toll-Free Telephone, Walk-in Assistance, Outreach Programs, and Identity Theft	Tax Topic 101
Tax Assistance for Individuals with Disabilities and the Deaf and Hard of Hearing	Tax Topic 102
Tax Help for Small Businesses and the Self-Employed	Tax Topic 103
Taxpayer Advocate Service – Your Voice at the IRS	Tax Topic 104
Armed Forces Tax Information	Tax Topic 105
Tax Relief in Disaster Situations	Tax Topic 107
IRS Procedures	Tax Topic 150
Your Appeal Rights	Tax Topic 151
Refund Information	Tax Topic 152
What To Do if You Haven't Filed Your Tax Return	Tax Topic 153
Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)	Tax Topic 154
Forms and Publications – How to Order	Tax Topic 155
Copy of Your Tax Return – How to Get One	Tax Topic 156
Change of Address – How to Notify the IRS	Tax Topic 157
Ensuring Proper Credit of Payments	Tax Topic 158
Prior Year(s) Form W-2 (How to Get a Copy)	Tax Topic 159
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)	Tax Topic 160
Collection	Tax Topic 200
The Collection Process	Tax Topic 201
Tax Payment Options	Tax Topic 202
Refund Offsets: For Unpaid Child Support, and Certain Federal, State and Unemployment Compensation Debts	Tax Topic 203
Offers In Compromise	Tax Topic 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief)	Tax Topic 205
Dishonored Payments	Tax Topic 206
Alternative Filing Methods	Tax Topic 250
Substitute Tax Forms	Tax Topic 253
How to Choose a Tax Return Preparer	Tax Topic 254
Self-Select PIN Signature Method for Online Registration	Tax Topic 255
General Information	Tax Topic 300
When, Where, and How to File	Tax Topic 301
Checklist of Common Errors When Preparing Your Tax Return	Tax Topic 303
Extensions of Time to File Your Tax Return	Tax Topic 304
Recordkeeping	Tax Topic 305
Penalty for Underpayment of Estimated Tax	Tax Topic 306
Backup Withholding	Tax Topic 307
Amended Returns	Tax Topic 308
Roth IRA Contributions	Tax Topic 309
Coverdell Education Savings Accounts	Tax Topic 310
Power of Attorney Information	Tax Topic 311
Disclosure Authorizations	Tax Topic 312
Qualified Tuition Programs (QTPs)	Tax Topic 313
Which Forms to File	Tax Topic 350
Which Form – 1040, 1040A, or 1040EZ?	Tax Topic 352
Decedents	Tax Topic 356
Types of Income	Tax Topic 400
Wages and Salaries	Tax Topic 401
Interest Received	Tax Topic 403
Dividends	Tax Topic 404
Business Income	Tax Topic 407
Capital Gains and Losses	Tax Topic 409
Pensions and Annuities	Tax Topic 410
Pensions – The General Rule and the Simplified Method	Tax Topic 411
Lump-Sum Distributions	Tax Topic 412
Rollovers from Retirement Plans	Tax Topic 413
Rental Income and Expenses	Tax Topic 414
Renting Residential and Vacation Property	Tax Topic 415
Farming and Fishing Income	Tax Topic 416
Earnings for Clergy	Tax Topic 417
Unemployment Compensation	Tax Topic 418
Gambling Income and Losses	Tax Topic 419
Bartering Income	Tax Topic 420
Scholarship and Fellowship Grants	Tax Topic 421
Social Security and Equivalent Railroad Retirement Benefits	Tax Topic 423
401(k) Plans	Tax Topic 424
Passive Activities – Losses and Credits	Tax Topic 425
Stock Options	Tax Topic 427
Traders in Securities (Information for Form 1040 Filers)	Tax Topic 429
Receipt of Stock in a Demutualization	Tax Topic 430
Canceled Debt – Is It Taxable or Not?	Tax Topic 431
Adjustments to Income	Tax Topic 450
Individual Retirement Arrangements (IRAs)	Tax Topic 451
Alimony Paid	Tax Topic 452
Bad Debt Deduction	Tax Topic 453
Moving Expenses	Tax Topic 455
Student Loan Interest Deduction	Tax Topic 456
Tuition and Fees Deduction	Tax Topic 457
Educator Expense Deduction	Tax Topic 458
Itemized Deductions	Tax Topic 500
Should I Itemize?	Tax Topic 501
Medical and Dental Expenses	Tax Topic 502
Deductible Taxes	Tax Topic 503
Home Mortgage Points	Tax Topic 504
Interest Expense	Tax Topic 505
Charitable Contributions	Tax Topic 506
Miscellaneous Expenses	Tax Topic 508
Business Use of Home	Tax Topic 509
Business Use of Car	Tax Topic 510
Business Travel Expenses	Tax Topic 511
Business Entertainment Expenses	Tax Topic 512
Educational Expenses	Tax Topic 513
Employee Business Expenses	Tax Topic 514
Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas)	Tax Topic 515
Tax Computation	Tax Topic 550
Standard Deduction	Tax Topic 551
Tax and Credits Figured by the IRS	Tax Topic 552
Tax on a Child's Investment Income	Tax Topic 553
Self-Employment Tax	Tax Topic 554
Alternative Minimum Tax	Tax Topic 556
Additional Tax on Early Distributions from Traditional and ROTH IRAs	Tax Topic 557
Additional Tax on Early Distributions from Retirement Plans, Other Than IRAs	Tax Topic 558
Tax Credits	Tax Topic 600
Earned Income Credit	Tax Topic 601
Child and Dependent Care Credit	Tax Topic 602
Adoption Credit and Adoption Assistance Programs	Tax Topic 607
Excess Social Security and RRTA Tax Withheld	Tax Topic 608
Retirement Savings Contributions Credit	Tax Topic 610
Repayment of the First-time Homebuyer Credit	Tax Topic 611
IRS Notices	Tax Topic 650
Notices – What to Do	Tax Topic 651
Notice of Underreported Income – CP-2000	Tax Topic 652
IRS Notices and Bills, Penalties and Interest Charges	Tax Topic 653
Basis of Assets, Depreciation, and Sale of Assets	Tax Topic 700
Sale of Your Home	Tax Topic 701
Basis of Assets	Tax Topic 703
Depreciation	Tax Topic 704
Installment Sales	Tax Topic 705
Employer Tax Information	Tax Topic 750
Social Security and Medicare Withholding Rates	Tax Topic 751
Form W-2 – Where, When, and How to File	Tax Topic 752
Form W-4 – Employee's Withholding Allowance Certificate	Tax Topic 753
Employer Identification Number (EIN) – How to Apply	Tax Topic 755
Employment Taxes for Household Employees	Tax Topic 756
Forms 941 and 944 – Deposit Requirements	Tax Topic 757
Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return	Tax Topic 758
Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements	Tax Topic 759
Reporting and Deposit Requirements for Agricultural Employers	Tax Topic 760
Tips – Withholding and Reporting	Tax Topic 761
Independent Contractor vs. Employee	Tax Topic 762
The "Affordable Care Act" of 2010 Offers New Tax Deductions and Credits	Tax Topic 763
Electronic Media Filers – 1099 Series and Related Information Returns	Tax Topic 800
Who Must File Electronically	Tax Topic 801
Applications, Forms, and Information	Tax Topic 802
Waivers and Extensions	Tax Topic 803
Test Files and Combined Federal and State Filing	Tax Topic 804
Electronic Filing of Information Returns	Tax Topic 805
Tax Information for Aliens and U.S. Citizens Living Abroad	Tax Topic 850
Resident and Nonresident Aliens	Tax Topic 851
Foreign Tax Credit	Tax Topic 856
Individual Taxpayer Identification Number (ITIN) – Form W-7	Tax Topic 857
Alien Tax Clearance	Tax Topic 858
Tax Information for Residents of Puerto Rico	Tax Topic 900
Is a Person With Income from Puerto Rican Sources Required to File a U.S. Federal Income Tax Return?	Tax Topic 901
Credits and Deductions for Taxpayers With Puerto Rican Source Income That is Exempt From U.S. Tax	Tax Topic 902
Federal Employment Tax in Puerto Rico	Tax Topic 903
Tax Assistance for Residents of Puerto Rico	Tax Topic 904