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Current Year Tax Map
Rev. date: 11/06/2012

Tax Topic Index

Tax Topic 123
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 AvailableTax 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 HearingTax Topic 102
Tax Help for Small Businesses and the Self-EmployedTax Topic 103
Taxpayer Advocate Service – Your Voice at the IRSTax Topic 104
Armed Forces Tax Information Tax Topic 105
Tax Relief in Disaster Situations Tax Topic 107
IRS ProceduresTax Topic 150
Your Appeal RightsTax Topic 151
Refund InformationTax 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 OrderTax Topic 155
Copy of Your Tax Return – How to Get OneTax Topic 156
Change of Address – How to Notify the IRSTax Topic 157
Ensuring Proper Credit of PaymentsTax 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
CollectionTax Topic 200
The Collection ProcessTax Topic 201
Tax Payment OptionsTax Topic 202
Refund Offsets: For Unpaid Child Support, and Certain Federal, State and Unemployment Compensation DebtsTax Topic 203
Offers In CompromiseTax Topic 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief)Tax Topic 205
Dishonored PaymentsTax Topic 206
Alternative Filing MethodsTax Topic 250
Substitute Tax FormsTax Topic 253
How to Choose a Tax Return PreparerTax Topic 254
Self-Select PIN Signature Method for Online RegistrationTax Topic 255
General InformationTax Topic 300
When, Where, and How to File Tax Topic 301
Checklist of Common Errors When Preparing Your Tax ReturnTax Topic 303
Extensions of Time to File Your Tax Return Tax Topic 304
RecordkeepingTax Topic 305
Penalty for Underpayment of Estimated Tax Tax Topic 306
Backup WithholdingTax Topic 307
Amended ReturnsTax Topic 308
Roth IRA ContributionsTax Topic 309
Coverdell Education Savings AccountsTax Topic 310
Power of Attorney Information Tax Topic 311
Disclosure AuthorizationsTax Topic 312
Qualified Tuition Programs (QTPs)Tax Topic 313
Which Forms to FileTax Topic 350
Which Form – 1040, 1040A, or 1040EZ?Tax Topic 352
DecedentsTax Topic 356
Types of IncomeTax 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 LossesTax Topic 409
Pensions and Annuities Tax Topic 410
Pensions – The General Rule and the Simplified MethodTax Topic 411
Lump-Sum DistributionsTax Topic 412
Rollovers from Retirement Plans Tax Topic 413
Rental Income and Expenses Tax Topic 414
Renting Residential and Vacation PropertyTax Topic 415
Farming and Fishing Income Tax Topic 416
Earnings for Clergy Tax Topic 417
Unemployment Compensation Tax Topic 418
Gambling Income and LossesTax Topic 419
Bartering IncomeTax Topic 420
Scholarship and Fellowship GrantsTax Topic 421
Social Security and Equivalent Railroad Retirement Benefits Tax Topic 423
401(k) PlansTax Topic 424
Passive Activities – Losses and CreditsTax Topic 425
Stock OptionsTax Topic 427
Traders in Securities (Information for Form 1040 Filers)Tax Topic 429
Receipt of Stock in a DemutualizationTax Topic 430
Canceled Debt – Is It Taxable or Not?Tax Topic 431
Adjustments to IncomeTax Topic 450
Individual Retirement Arrangements (IRAs)Tax Topic 451
Alimony PaidTax Topic 452
Bad Debt DeductionTax Topic 453
Moving ExpensesTax Topic 455
Student Loan Interest DeductionTax Topic 456
Tuition and Fees Deduction Tax Topic 457
Educator Expense Deduction Tax Topic 458
Itemized DeductionsTax Topic 500
Should I Itemize?Tax Topic 501
Medical and Dental ExpensesTax Topic 502
Deductible TaxesTax Topic 503
Home Mortgage PointsTax Topic 504
Interest ExpenseTax Topic 505
Charitable ContributionsTax Topic 506
Miscellaneous ExpensesTax Topic 508
Business Use of HomeTax Topic 509
Business Use of CarTax Topic 510
Business Travel ExpensesTax Topic 511
Business Entertainment ExpensesTax Topic 512
Educational ExpensesTax Topic 513
Employee Business ExpensesTax Topic 514
Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas)Tax Topic 515
Tax ComputationTax Topic 550
Standard DeductionTax Topic 551
Tax and Credits Figured by the IRSTax Topic 552
Tax on a Child's Investment IncomeTax Topic 553
Self-Employment TaxTax Topic 554
Alternative Minimum TaxTax Topic 556
Additional Tax on Early Distributions from Traditional and ROTH IRAsTax Topic 557
Additional Tax on Early Distributions from Retirement Plans, Other Than IRAsTax Topic 558
Tax CreditsTax Topic 600
Earned Income CreditTax Topic 601
Child and Dependent Care CreditTax Topic 602
Adoption Credit and Adoption Assistance ProgramsTax Topic 607
Excess Social Security and RRTA Tax WithheldTax Topic 608
Retirement Savings Contributions CreditTax Topic 610
Repayment of the First-time Homebuyer CreditTax Topic 611
IRS NoticesTax Topic 650
Notices – What to DoTax Topic 651
Notice of Underreported Income – CP-2000Tax Topic 652
IRS Notices and Bills, Penalties and Interest ChargesTax Topic 653
Basis of Assets, Depreciation, and Sale of AssetsTax Topic 700
Sale of Your HomeTax Topic 701
Basis of AssetsTax Topic 703
DepreciationTax Topic 704
Installment SalesTax Topic 705
Employer Tax InformationTax Topic 750
Social Security and Medicare Withholding RatesTax Topic 751
Form W-2 – Where, When, and How to FileTax Topic 752
Form W-4 – Employee's Withholding Allowance CertificateTax Topic 753
Employer Identification Number (EIN) – How to ApplyTax Topic 755
Employment Taxes for Household EmployeesTax Topic 756
Forms 941 and 944 – Deposit RequirementsTax Topic 757
Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax ReturnTax Topic 758
Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit RequirementsTax Topic 759
Reporting and Deposit Requirements for Agricultural EmployersTax Topic 760
Tips – Withholding and ReportingTax Topic 761
Independent Contractor vs. Employee Tax Topic 762
The "Affordable Care Act" of 2010 Offers New Tax Deductions and CreditsTax Topic 763
Electronic Media Filers – 1099 Series and Related Information ReturnsTax Topic 800
Who Must File ElectronicallyTax Topic 801
Applications, Forms, and InformationTax Topic 802
Waivers and ExtensionsTax Topic 803
Test Files and Combined Federal and State FilingTax Topic 804
Electronic Filing of Information ReturnsTax Topic 805
Tax Information for Aliens and U.S. Citizens Living AbroadTax Topic 850
Resident and Nonresident AliensTax Topic 851
Foreign Tax CreditTax Topic 856
Individual Taxpayer Identification Number (ITIN) – Form W-7Tax Topic 857
Alien Tax ClearanceTax Topic 858
Tax Information for Residents of Puerto RicoTax 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. TaxTax Topic 902
Federal Employment Tax in Puerto RicoTax Topic 903
Tax Assistance for Residents of Puerto RicoTax Topic 904