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   Return
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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 and Interactive Tax Assistant (ITA).

IRS Help Available IRS Services – Volunteer Tax Assistance, Outreach Programs,
and Identity Theft Topic No. 101 Tax Assistance for Individuals With
Disabilities Topic No. 102 Tax Help for Small Businesses and the Self-Employed
Topic No. 103 Taxpayer Advocate Service – Your Voice at the IRS Topic No. 104
Armed Forces Tax Information Topic No. 105 Tax Relief in Disaster Situations
Topic No. 107 IRS Procedures Your Appeal Rights Topic No. 151 Refund Information
Topic No. 152 What to Do if You Haven't Filed Your Tax Return Topic No. 153 Form
W-2 and Form 1099-R (What to Do if Incorrect or Not Received) Topic No. 154
Obtaining Forms and Publications Topic No. 155 Copy or Transcript of Your Tax
Return – How to Get One Topic No. 156 Change Your Address – How to Notify the
IRS Topic No. 157 Paying Your Taxes and Ensuring Proper Credit of Payments Topic
No. 158 How to Get a Wage and Income Transcript or Copy of Form W-2 Topic No.
159 Statute Expiration Date – RSED | ASED | CSED Topic No. 160 Returning an
Erroneous Refund – Paper Check or Direct Deposit Topic No. 161 Collection The
Collection Process Topic No. 201 Tax Payment Options Topic No. 202 Reduced
Refund Topic No. 203 Offers in Compromise Topic No. 204 Innocent Spouse Relief
(Including Separation of Liability and Equitable Relief) Topic No. 205
Dishonored Payments Topic No. 206 Alternative Filing Methods Substitute Tax
Forms Topic No. 253 How to Choose a Tax Return Preparer Topic No. 254 Signing
Your Return Electronically Topic No. 255 General Information When, How, and
Where to File Topic No. 301 Checklist of Common Errors When Preparing Your Tax
Return Topic No. 303 Extensions of Time to File Your Tax Return Topic No. 304
Recordkeeping Topic No. 305 Penalty for Underpayment of Estimated Tax Topic No.
306 Backup Withholding Topic No. 307 Amended Returns Topic No. 308 Roth IRA
Contributions Topic No. 309 Coverdell Education Savings Accounts Topic No. 310
Power of Attorney Information Topic No. 311 Disclosure Authorizations Topic No.
312 Qualified Tuition Programs (QTPs) Topic No. 313 Which Forms to File
Decedents Topic No. 356 Types of Income Wages and Salaries Topic No. 401
Interest Received Topic No. 403 Dividends Topic No. 404 Business Income Topic
No. 407 Capital Gains and Losses Topic No. 409 Pensions and Annuities Topic No.
410 Pensions – The General Rule and the Simplified Method Topic No. 411 Lump-Sum
Distributions Topic No. 412 Rollovers From Retirement Plans Topic No. 413 Rental
Income and Expenses Topic No. 414 Renting Residential and Vacation Property
Topic No. 415 Farming and Fishing Income Topic No. 416 Earnings for Clergy Topic
No. 417 Unemployment Compensation Topic No. 418 Gambling Income and Losses Topic
No. 419 Bartering Income Topic No. 420 Scholarships, Fellowship Grants, and
Other Grants Topic No. 421 Social Security and Equivalent Railroad Retirement
Benefits Topic No. 423 401(k) Plans Topic No. 424 Passive Activities – Losses
and Credits Topic No. 425 Stock Options Topic No. 427 Traders in Securities
(Information for Form 1040 or 1040-SR Filers) Topic No. 429 Receipt of Stock in
a Demutualization Topic No. 430 Canceled Debt – Is It Taxable or Not? Topic No.
431 Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C
(Cancellation of Debt) Topic No. 432 Adjustments to Income Individual Retirement
Arrangements (IRAs) Topic No. 451 Alimony and Separate Maintenance Topic No. 452
Bad Debt Deduction Topic No. 453 Moving Expenses for Members of the Armed Forces
Topic No. 455 Student Loan Interest Deduction Topic No. 456 Educator Expense
Deduction Topic No. 458 Itemized Deductions Should I Itemize? Topic No. 501
Medical and Dental Expenses Topic No. 502 Deductible Taxes Topic No. 503 Home
Mortgage Points Topic No. 504 Interest Expense Topic No. 505 Charitable
Contributions Topic No. 506 Business Use of Home Topic No. 509 Business Use of
Car Topic No. 510 Business Travel Expenses Topic No. 511 Work-Related Education
Expenses Topic No. 513 Casualty, Disaster, and Theft Losses Topic No. 515 Tax
Computation Standard Deduction Topic No. 551 Tax and Credits Figured by the IRS
Topic No. 552 Tax on a Child's Investment and Other Unearned Income (Kiddie Tax)
Topic No. 553 Self-Employment Tax Topic No. 554 Alternative Minimum Tax Topic
No. 556 Additional Tax on Early Distributions From Traditional and Roth IRAs
Topic No. 557 Additional Tax on Early Distributions From Retirement Plans Other
Than IRAs Topic No. 558 Net Investment Income Tax Topic No. 559 Additional
Medicare Tax Topic No. 560 Tax Credits Earned Income Credit Topic No. 601 Child
and Dependent Care Credit Topic No. 602 Adoption Credit and Adoption Assistance
Programs Topic No. 607 Excess Social Security and RRTA Tax Withheld Topic No.
608 Retirement Savings Contributions Credit Topic No. 610 Repayment of the
First-Time Homebuyer Credit Topic No. 611 The Premium Tax Credit Topic No. 612
IRS Notices Notices – What to Do Topic No. 651 Notice of Underreported Income –
CP2000 Topic No. 652 IRS Notices and Bills, Penalties, and Interest Charges
Topic No. 653 Understanding Your CP75 or CP75A Notice Request for Supporting
Documentation Topic No. 654 Basis of Assets, Depreciation, and Sale of Assets
Sale of Your Home Topic No. 701 Basis of Assets Topic No. 703 Depreciation Topic
No. 704 Installment Sales Topic No. 705 Employer Tax Information Social Security
and Medicare Withholding Rates Topic No. 751 Filing Forms W-2 and W-3 Topic No.
752 Form W-4 – Employee's Withholding Certificate Topic No. 753 Employer
Identification Number (EIN) – How to Apply Topic No. 755 Employment Taxes for
Household Employees Topic No. 756 Forms 941 and 944 – Deposit Requirements Topic
No. 757 Form 941 – Employer's Quarterly Federal Tax Return and Form 944 –
Employer's Annual Federal Tax Return Topic No. 758 Form 940 – Employer's Annual
Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements Topic
No. 759 Form 943 – Reporting and Deposit Requirements for Agricultural Employers
Topic No. 760 Tips – Withholding and Reporting Topic No. 761 Independent
Contractor vs. Employee Topic No. 762 The Affordable Care Act Topic No. 763
Electronic Media Filers – 1099 Series and Related Information Returns Who Must
File Information Returns Electronically Topic No. 801 Applying to File
Information Returns Electronically Topic No. 802 Waivers and Extensions Topic
No. 803 FIRE System Test Files and Combined Federal State Filing (CF/SF) Program
Topic No. 804 Tax Information for U.S. Resident Aliens and Citizens Living
Abroad Resident and Nonresident Aliens Topic No. 851 Foreign Tax Credit Topic
No. 856 Individual Taxpayer Identification Number (ITIN) Topic No. 857 Alien Tax
Clearance Topic No. 858 Tax Information for Residents of Puerto Rico Is a Person
With Income From Puerto Rico Required to File a U.S. Federal Income Tax Return?
Topic No. 901 Credits and Deductions for Taxpayers With Puerto Rican Source
Income Exempt From U.S. Tax Topic No. 902 U.S. Employment Tax in Puerto Rico
Topic No. 903

Page Last Reviewed or Updated: 20-Jan-2022
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