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Rev. date: 7/31/2019

Tax Topic Index

Tax Topic 123
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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, Interactive Tax Assistant (ITA), and Tax Trails.
IRS Help AvailableTax Topic 100
IRS Services – Volunteer Tax Assistance, Outreach Programs, and Identity TheftTax Topic 101
Tax Assistance for Individuals with DisabilitiesTax 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 InformationTax Topic 105
Tax Relief in Disaster SituationsTax 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 ReturnTax Topic 153
Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)Tax Topic 154
Obtaining Forms and PublicationsTax Topic 155
Copy or Transcript of Your Tax Return – How to Get OneTax Topic 156
Change Your Address – How to Notify the IRSTax Topic 157
Paying Your Taxes and Ensuring Proper Credit of PaymentsTax Topic 158
How to Get a Transcript or Copy of Form W-2Tax Topic 159
Returning an Erroneous Refund – Paper Check or Direct DepositTax Topic 161
CollectionTax Topic 200
The Collection ProcessTax Topic 201
Tax Payment OptionsTax Topic 202
Reduced RefundTax 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
Signing Your Return ElectronicallyTax Topic 255
General InformationTax Topic 300
When, How, and Where to FileTax Topic 301
Checklist of Common Errors when Preparing Your Tax ReturnTax Topic 303
Extensions of Time to File Your Tax ReturnTax Topic 304
RecordkeepingTax Topic 305
Penalty for Underpayment of Estimated TaxTax Topic 306
Backup WithholdingTax Topic 307
Amended ReturnsTax Topic 308
Roth IRA ContributionsTax Topic 309
Coverdell Education Savings AccountsTax Topic 310
Power of Attorney InformationTax Topic 311
Disclosure AuthorizationsTax Topic 312
Qualified Tuition Programs (QTPs)Tax Topic 313
Which Forms to FileTax Topic 350
DecedentsTax Topic 356
Types of IncomeTax Topic 400
Wages and SalariesTax Topic 401
Interest ReceivedTax Topic 403
DividendsTax Topic 404
Business IncomeTax Topic 407
Capital Gains and LossesTax Topic 409
Pensions and AnnuitiesTax Topic 410
Pensions – The General Rule and the Simplified MethodTax Topic 411
Lump-Sum DistributionsTax Topic 412
Rollovers from Retirement PlansTax Topic 413
Rental Income and ExpensesTax Topic 414
Renting Residential and Vacation PropertyTax Topic 415
Farming and Fishing IncomeTax Topic 416
Earnings for ClergyTax Topic 417
Unemployment CompensationTax Topic 418
Gambling Income and LossesTax Topic 419
Bartering IncomeTax Topic 420
Scholarships, Fellowship Grants, and Other 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
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)Tax Topic 432
Adjustments to IncomeTax Topic 450
Individual Retirement Arrangements (IRAs)Tax Topic 451
AlimonyTax Topic 452
Bad Debt DeductionTax Topic 453
Moving Expenses for Members of the Armed ForcesTax Topic 455
Student Loan Interest DeductionTax Topic 456
Educator Expense DeductionTax 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
Business Use of HomeTax Topic 509
Business Use of CarTax Topic 510
Business Travel ExpensesTax Topic 511
Work-Related Education ExpensesTax Topic 513
Casualty, Disaster, and Theft LossesTax 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 and Other Unearned Income (Kiddie Tax)Tax 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
Net Investment Income TaxTax Topic 559
Additional Medicare TaxTax Topic 560
Individual Shared Responsibility ProvisionTax Topic 561
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
The Premium Tax CreditTax Topic 612
IRS NoticesTax Topic 650
Notices – What to DoTax Topic 651
Notice of Underreported Income – CP2000Tax Topic 652
IRS Notices and Bills, Penalties, and Interest ChargesTax Topic 653
Understanding Your CP75 or CP75A Notice Request for Supporting DocumentationTax Topic 654
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
Filing Forms W-2 and W-3Tax 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
Form 943 – 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 ActTax Topic 763
Electronic Media Filers – 1099 Series and Related Information ReturnsTax Topic 800
Who Must File Information Returns ElectronicallyTax Topic 801
Applying to File Information Returns ElectronicallyTax Topic 802
Waivers and ExtensionsTax Topic 803
Test Files and Combined Federal and State FilingTax Topic 804
Tax Information for U.S. Resident Aliens and Citizens Living AbroadTax Topic 850
Resident and Nonresident AliensTax Topic 851
Foreign Tax CreditTax Topic 856
Individual Taxpayer Identification Number (ITIN)Tax Topic 857
Alien Tax ClearanceTax Topic 858
Tax Information for Residents of Puerto RicoTax Topic 900
Is a Person with Income from Puerto Rico Required to File a U.S. Federal Income Tax Return?Tax Topic 901
Credits and Deductions for Taxpayers with Puerto Rican Source Income Exempt from U.S. TaxTax Topic 902
U.S. Employment Tax in Puerto RicoTax Topic 903
Tax Assistance for Residents of Puerto RicoTax Topic 904