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Tax Topics(p84)




List of Tax Topics(p84)

You can read these Tax Topics at

Tax Topics(p84)

All topics are available in Spanish and most topics are available in Chinese, Korean, Vietnamese, and Russian.

IRS Help Available(p84)

101 IRS services—Volunteer tax assistance, outreach programs, and identity theft

102 Tax assistance for individuals with disabilities

103 Tax help for small businesses and the self-employed

104 Taxpayer Advocate Service—Your voice at the IRS

105 Armed Forces tax information

107 Tax relief in disaster situations

IRS Procedures(p84)

151 Your appeal rights

152 Refund information

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 or transcript of your tax return—How to get one

157 Change your address—How to notify the IRS

158 Paying your taxes and ensuring proper credit of payments

159 Prior year(s) Form W-2 (How to get a copy)

161 Returning an erroneous refund—Paper check or direct deposit


201 The collection process

202 Tax payment options

203 Refund offsets for unpaid child support, certain federal and state debts, and unemployment compensation debts

204 Offers in compromise

205 Innocent spouse relief (Including separation of liability and equitable relief)

206 Dishonored payments

Alternative Filing Methods(p84)

253 Substitute tax forms

254 How to choose a tax return preparer

255 Signing your return electronically

General Information(p84)

301 When, how, and where to file

303 Checklist of common errors when preparing your tax return

304 Extensions of time to file your tax return

305 Recordkeeping

306 Penalty for underpayment of estimated tax

307 Backup withholding

308 Amended returns

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(p84)

352 Which form—1040, 1040A, or 1040EZ?

356 Decedents

Types of Income(p84)

401 Wages and salaries

403 Interest received

404 Dividends

407 Business income

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

417 Earnings for clergy

418 Unemployment compensation

419 Gambling income and losses

420 Bartering income

421 Scholarships, fellowship grants, and other grants

423 Social security and equivalent railroad retirement benefits

424 401(k) plans

425 Passive activities—Losses and credits

427 Stock options

429 Traders in securities (Information for Form 1040 filers)

430 Receipt of stock in a demutualization

431 Canceled debt—Is it taxable or not?

432 Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Adjustments to Income(p84)

451 Individual retirement arrangements (IRAs)

452 Alimony

453 Bad debt deduction

455 Moving expenses

456 Student loan interest deduction

457 Tuition and fees deduction

458 Educator expense deduction

Itemized Deductions(p84)

501 Should I itemize?

502 Medical and dental expenses

503 Deductible taxes

504 Home mortgage points

505 Interest expense

506 Charitable contributions

508 Miscellaneous expenses

509 Business use of home

510 Business use of car

511 Business travel expenses

512 Business entertainment expenses

513 Work-related education expenses

514 Employee business expenses

515 Casualty, disaster, and theft losses (including federally declared disaster areas)

Tax Computation(p84)

551 Standard deduction

552 Tax and credits figured by the IRS

553 Tax on a child's investment and other unearned income (Kiddie tax)

554 Self-employment tax

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

559 Net Investment Income Tax

560 Additional Medicare Tax

561 Individual shared responsibility provision

Tax Credits(p84)

601 Earned income credit

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

612 The premium tax credit

IRS Notices(p84)

651 Notices—What to do

652 Notice of underreported income—CP 2000

653 IRS notices and bills, penalties, and interest charges

654 Understanding your CP75 or CP75A Notice Request for Supporting Documentation

Basis of Assets, Depreciation, and Sale of Assets(p84)

701 Sale of your home

703 Basis of assets

704 Depreciation

705 Installment sales

Employer Tax Information(p84)

751 Social security and Medicare withholding rates

752 Filing Forms W-2 and W-3

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 Form 943—Reporting and deposit requirements for agricultural employers

761 Tips—Withholding and reporting

762 Independent contractor vs. employee

763 The Affordable Care Act

Electronic Media Filers—1099 Series and Related Information Returns(p84)

801 Who must file information returns electronically

802 Applying to file information returns electronically

803 Waivers and extensions

804 Test files and combined federal and state filing

Tax Information for U.S. Resident Aliens and Citizens Living Abroad(p84)

851 Resident and nonresident aliens

856 Foreign tax credit

857 Individual taxpayer identification number (ITIN)

858 Alien tax clearance

Tax Information for Residents of Puerto Rico(p84)

901 Is a person with income from Puerto Rico required to file a U.S. federal income tax return?

902 Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax

903 U.S. employment tax in Puerto Rico

904 Tax assistance for residents of Puerto Rico

Topic numbers are effective January 2, 2017.