Instructions for Form 1040
taxmap/instr/i1040gi-038.htm#en_us_publink_24811vd0e98187taxmap/instr/i1040gi-038.htm#TXMP155197faAll topics are available in Spanish.
IRS Help Available(p97)
| 101 | IRS services—Volunteer tax assistance, toll-free telephone, walk-in assistance, outreach programs, and identity
theft |
| 102 | Tax assistance for individuals with disabilities and the deaf or hard of hearing
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| 103 | Tax help for small businesses and self-employed |
| 104 | Taxpayer Advocate Service—Your voice at the IRS |
| 105 | Armed Forces tax information |
| 107 | Tax relief in disaster situations |
IRS Procedures(p97)
| 153 | What to do if you haven't filed your tax return |
| 154 | Form W-2 and Form 1099-R (What to do if incorrect or not received) |
| 155 | Forms and publications—How to order |
| 156 | Copy of your tax return—How to get one |
| 157 | Change of address—How to notify IRS |
| 158 | Ensuring proper credit of payments |
| 159 | Prior year(s) Form W-2 (How to get a copy) |
| 160 | Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of
Debt) |
Collection(p97)
| 201 | The collection process |
| 203 | Refund offsets: For unpaid child support and certain federal, state, and unemployment compensation debts
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| 205 | Innocent spouse relief (Including separation of liability and equitable relief)
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Alternative Filing Methods(p97)
| 254 | How to choose a tax return preparer |
| 255 | Self-select PIN signature method for online registration |
General Information(p97)
| 301 | When, where, and how to file |
| 303 | Checklist of common errors when preparing your tax return |
| 304 | Extensions of time to file your tax return |
| 306 | Penalty for underpayment of estimated tax |
| 309 | Roth IRA contributions |
| 310 | Coverdell education savings accounts |
| 311 | Power of attorney information |
| 312 | Disclosure authorizations |
| 313 | Qualified tuition programs (QTPs) |
Which Forms to File(p97)
| 352 | Which form—1040, 1040A, or 1040EZ? |
Types of Income(p97)
| 409 | Capital gains and losses |
| 410 | Pensions and annuities |
| 411 | Pensions—The general rule and the simplified method |
| 412 | Lump-sum distributions |
| 413 | Rollovers from retirement plans |
| 414 | Rental income and expenses |
| 415 | Renting residential and vacation property |
| 416 | Farming and fishing income |
| 418 | Unemployment compensation |
| 419 | Gambling income and losses |
| 421 | Scholarship and fellowship grants |
| 423 | Social security and equivalent railroad retirement benefits |
| 425 | Passive activities—Losses and credits |
| 429 | Traders in securities (information for Form 1040 filers) |
| 430 | Receipt of stock in a demutualization |
| 431 | Canceled debt—Is it Taxable or Not? |
Adjustments to Income(p97)
| 451 | Individual retirement arrangements (IRAs) |
| 456 | Student loan interest deduction |
| 457 | Tuition and fees deduction |
| 458 | Educator expense deduction |
Itemized Deductions(p97)
| 502 | Medical and dental expenses |
| 506 | Charitable contributions |
| 508 | Miscellaneous expenses |
| 511 | Business travel expenses |
| 512 | Business entertainment expenses |
| 514 | Employee business expenses |
| 515 | Casualty, disaster, and theft losses (including federally declared disaster areas)
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Tax Computation(p97)
| 552 | Tax and credits figured by the IRS |
| 553 | Tax on a child's investment income |
| 556 | Alternative minimum tax |
| 557 | Additional tax on early distributions from traditional and Roth
IRAs |
| 558 | Additional tax on early distributions from retirement plans, other than
IRAs |
Tax Credits(p97)
| 602 | Child and dependent care credit |
| 607 | Adoption credit and adoption assistance programs |
| 608 | Excess social security and RRTA tax withheld |
| 610 | Retirement savings contributions credit |
| 611 | Repayment of the first-time homebuyer credit |
IRS Notices(p97)
| 652 | Notice of underreported income—CP 2000 |
| 653 | IRS notices and bills, penalties, and interest charges |
Basis of Assets, Depreciation, and Sale of Assets(p97)
Employer Tax Information(p97)
| 751 | Social security and Medicare withholding rates |
| 752 | Form W-2—Where, when, and how to file |
| 753 | Form W-4—Employee's Withholding Allowance Certificate |
| 755 | Employer identification number (EIN)—How to apply |
| 756 | Employment taxes for household employees |
| 757 | Forms 941 and 944—Deposit requirements |
| 758 | Form 941—Employer's Quarterly Federal Tax Return and Form 944—Employer's Annual Federal Tax
Return |
| 759 | Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and deposit
requirements |
| 760 | Reporting and deposit requirements for agricultural employers |
| 761 | Tips—Withholding and reporting |
| 762 | Independent contractor vs. employee |
| 763 | The Affordable Care Act of 2010 offers new tax deductions and
credits |
Electronic Media Filers—1099 Series and Related Information
Returns(p97)
| 801 | Who must file electronically |
| 802 | Applications, forms, and information |
| 803 | Waivers and extensions |
| 804 | Test files and combined federal and state filing |
| 805 | Electronic filing of information returns |
Tax Information for Aliens and U.S. Citizens Living Abroad(p97)
| 851 | Resident and nonresident aliens |
| 857 | Individual taxpayer identification number (ITIN)—Form
W-7 |
Tax Information for Residents of Puerto Rico(p97)
| 901 | Is a person with income from Puerto Rican sources required to file a U.S. federal income tax
return? |
| 902 | Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S.
tax |
| 903 | Federal employment tax in Puerto Rico |
| 904 | Tax assistance for residents of Puerto Rico
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Topic numbers are effective January 1, 2013.
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