| IRS Help Available |
Topic 100 |
| IRS Services – Volunteer Tax Assistance, Toll–Free Telephone, Walk–in Assistance, and
Outreach Programs |
Topic 101 |
| Tax Assistance for Individuals with Disabilities and the Hearing Impaired |
Topic
102 |
| Tax Help for Small Businesses and Self-Employed |
Topic 103 |
| Taxpayer Advocate Service – Help for Problem Situations |
Topic 104 |
| Armed Forces Tax Information |
Topic 105 |
| Tax Relief Disaster Situations |
Topic 107 |
| IRS Procedures |
Topic 150 |
| Your Appeal Rights |
Topic 151 |
| Refund Information |
Topic 152 |
| What To Do if You Haven't Filed Your Tax Return |
Topic 153 |
| Forms W-2 and Form 1099–R (What to Do if Not Received) |
Topic 154 |
| Forms and Publications – How to Order |
Topic 155 |
| Copy of Your Tax Return – How to Get One |
Topic 156 |
| Change of Address – How to Notify IRS |
Topic 157 |
| Ensuring Proper Credit of Payments |
Topic 158 |
| Prior Year(s) Form W-2 (How to Get a Copy of) |
Topic 159 |
| Collection |
Topic 200 |
| The Collection Process |
Topic 201 |
| Tax Payment Options |
Topic 202 |
| Failure to Pay Child Support, Federal Non–Tax and State Income Tax Obligations
|
Topic 203 |
| Offers in Compromise |
Topic 204 |
| Innocent Spouse Relief (And Separation of Liability and Equitable Relief) |
Topic 205 |
| Alternative Filing Methods |
Topic 250 |
| Substitute Tax Forms |
Topic
253 |
| How to Choose a Paid Tax
Preparer |
Topic
254 |
| General Information |
Topic
300 |
| When, Where, and How to File
|
Topic
301 |
| Highlights of Tax Changes
|
Topic
302 |
| Checklist of Common Errors
When Preparing Your Tax Return |
Topic
303 |
| Extensions of Time to File
Your Tax Return |
Topic
304 |
| Recordkeeping |
Topic
305 |
| Penalty for Underpayment of
Estimated Tax |
Topic
306 |
| Backup Withholding |
Topic
307 |
| Amended Returns |
Topic
308 |
| Roth IRA
Contributions |
Topic
309 |
| Coverdell Education Savings
Accounts |
Topic
310 |
| Power of Attorney
Information |
Topic
311 |
| Disclosure Authorizations |
Topic
312 |
| Qualified Tuition Programs (QTPs) |
Topic
313 |
| Filing Requirements, Filing
Status and Exemptions |
Topic
350 |
| Who Must File? |
Topic
351 |
| Which Form – 1040, 1040A, or
1040EZ? |
Topic
352 |
| What is Your Filing Status? |
Topic
353 |
| Dependents |
Topic
354 |
| Estimated Tax |
Topic
355 |
| Decedents |
Topic
356 |
| Tax Information for Parents
of Kidnapped Children |
Topic
357 |
| Types of Income |
Topic
400 |
| Wages and Salaries
|
Topic
401 |
| Tips |
Topic
402 |
| Interest Received
|
Topic
403 |
| Dividends |
Topic
404 |
| Refunds of State and Local
Taxes |
Topic
405 |
| Alimony Received |
Topic
406 |
| Business Income |
Topic
407 |
| Sole Proprietorship
|
Topic
408 |
| Capital Gains and Losses |
Topic
409 |
| Pensions and Annuities
|
Topic
410 |
| Pensions – The General Rule
and the Simplified Method |
Topic
411 |
| Lump–Sum Distributions |
Topic
412 |
| Rollovers from Retirement
Plans |
Topic
413 |
| Rental Income and Expenses
|
Topic
414 |
| Renting Residential and
Vacation Property (formerly Renting Vacation Property and
Renting to Relatives) |
Topic
415 |
| Farming and Fishing Income
|
Topic
416 |
| Earnings for Clergy
|
Topic
417 |
| Unemployment Compensation
|
Topic
418 |
| Gambling Income and Expenses |
Topic
419 |
| Bartering Income |
Topic
420 |
| Scholarship and Fellowship
Grants |
Topic
421 |
| Nontaxable Income
|
Topic
422 |
| Social Security and
Equivalent Railroad Retirement Benefits |
Topic
423 |
| 401(k) Plans |
Topic
424 |
| Passive Activities – Losses
and Credits |
Topic
425 |
| Other Income |
Topic
426 |
| Stock Options |
Topic
427 |
| Roth IRA Distributions |
Topic
428 |
| Traders in Securities
(Information for Form 1040 Filers) |
Topic
429 |
| Exchange of Policyholder
Interest for Stock |
Topic
430 |
| Adjustments to Income |
Topic
450 |
| Individual Retirement
Arrangements (IRAs) |
Topic
451 |
| Alimony Paid |
Topic
452 |
| Bad Debt Deduction |
Topic
453 |
| Moving Expenses |
Topic
455 |
| Student Loan Interest
Deduction |
Topic
456 |
| Tuition and Fees Deduction |
Topic
457 |
| Educator Expense Deduction |
Topic
458 |
| Itemized Deductions |
Topic
500 |
| Should I Itemize? |
Topic
501 |
| Medical and Dental Expenses |
Topic
502 |
| Deductible Taxes |
Topic
503 |
| Home Mortgage Points |
Topic
504 |
| Interest Expense |
Topic
505 |
| Contributions |
Topic
506 |
| Casualty and Theft Losses |
Topic
507 |
| Miscellaneous Expenses |
Topic
508 |
| Business Use of Home |
Topic
509 |
| Business Use of Car |
Topic
510 |
| Business Travel Expenses |
Topic
511 |
| Business Entertainment
Expenses |
Topic
512 |
| Educational Expenses |
Topic
513 |
| Employee Business Expenses |
Topic
514 |
| Casualty, Disaster, and
Theft Losses |
Topic
515 |
| Tax Computation |
Topic
550 |
| Standard Deduction |
Topic
551 |
| Tax and Credits Figured by
the IRS |
Topic
552 |
| Tax on a Child's Investment
Income |
Topic
553 |
| Self–Employment Tax |
Topic
554 |
| Ten–Year Tax Option for
Lump–Sum Distributions |
Topic
555 |
| Alternative Minimum Tax |
Topic
556 |
| Tax on Early Distributions
From Traditional and Roth IRAs |
Topic
557 |
| Tax on Early Distributions
From Retirement Plans |
Topic
558 |
| Tax Credits |
Topic
600 |
| Earned Income Credit |
Topic
601 |
| Child and Dependent Care
Credit |
Topic
602 |
| Credit for the Elderly or
the Disabled |
Topic
603 |
| Advance Earned Income Credit |
Topic
604 |
| Education Credits |
Topic
605 |
| Child Tax Credits |
Topic
606 |
| Adoption Credit |
Topic
607 |
| Excess Social Security and
RRTA Tax Withheld |
Topic
608 |
| Retirement Savings
Contributions Credit |
Topic
610 |
| Telephone Excise Tax Refund
(TETR) – Individuals |
Topic
611 |
| Telephone Excise Tax Refund
(TETR) – Individuals With SCH-C, E or F |
Topic
612 |
| Telephone Excise Tax Refund
(TETR) – Businesses |
Topic
613 |
| IRS Notices |
Topic
650 |
| Notices – What to Do |
Topic
651 |
| Notice of Underreported
Income — CP–2000 |
Topic
652 |
| IRS Notices and Bills,
Penalties and Interest Charges |
Topic
653 |
| Basis of Assets,
Depreciation, and Sale of Assets |
Topic
700 |
| Sale of Your Home |
Topic
701 |
| Basis of Assets |
Topic
703 |
| Depreciation |
Topic
704 |
| Installment Sales |
Topic
705 |
| Employer Tax Information |
Topic
750 |
| Social Security and Medicare
Withholding Rates |
Topic
751 |
| Form W-2 – Where, When, and
How to File |
Topic
752 |
| Form W-4 – Employee's
Withholding Allowance Certificate |
Topic
753 |
| Form W-5 – Advance Earned
Income Credit |
Topic
754 |
| Employer Identification
Number (EIN) – How to Apply |
Topic
755 |
| Employment Taxes for
Household Employees |
Topic
756 |
| Form 941 and 944 – Deposit
Requirements |
Topic
757 |
| Form 941 – Employer's
Quarterly Federal Tax Return and Form 944 – Employers Annul
Federal Tax Return |
Topic
758 |
| Form 940 – Deposit
Requirements |
Topic
759 |
| Form 940 Employer's Annual
Federal Unemployment Tax Returns |
Topic
760 |
| Tips – Withholding and
Reporting |
Topic
761 |
| Independent Contractor vs.
Employee |
Topic
762 |
| Magnetic Media Filers – 1099
Series and Related Information Returns |
Topic
800 |
| Who Must File Magnetically |
Topic
801 |
| Applications, Forms, and
Information |
Topic
802 |
| Waivers and Extensions |
Topic
803 |
| Test Files and Combined
Federal and State Filing |
Topic
804 |
| Electronic Filing of
Information Returns |
Topic
805 |
| Tax Information for Aliens
and U.S. Citizens Living Abroad |
Topic
850 |
| Resident and Non–Resident
Aliens |
Topic
851 |
| Dual Status Alien |
Topic
852 |
| Foreign Earned Income
Exclusion – General |
Topic
853 |
| Foreign Earned Income
Exclusion – Who Qualifies? |
Topic
854 |
| Foreign Earned Income
Exclusion – What Qualifies? |
Topic
855 |
| Foreign Tax Credit |
Topic
856 |
| Individual Taxpayer
Identification Number (ITIN) — Form W–7 |
Topic
857 |
| Alien Tax Clearance |
Topic
858 |
| Tax Information for
Residents of Puerto Rico |
Topic
900 |
| Is a Person With Income from
Puerto Rican Sources Required to File a U.S. Federal Income
Tax Return? |
Topic
901 |
| Credits and Deductions for
Taxpayers With Puerto Rican Source Income That is Exempt
From U.S. Tax |
Topic
902 |
| Federal Employment Tax in
Puerto Rico. |
Topic
903 |
| Tax Assistance for residents
of Puerto Rico. |
Topic
904 |