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 Title Topic number 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 Title Topic number Your appeal rights Topic no. 151 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 How to get a transcript or copy of your tax return 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 Returning an erroneous refund – Paper check or direct deposit Topic no. 161 Collection Title Topic number The collection process Topic no. 201 Tax payment options Topic no. 202 Reduced refund Topic no. 203 Offers in compromise Topic no. 204 Dishonored payments Topic no. 206 Alternative filing methods Title Topic number 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 Title Topic number 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 Title Topic number Decedents Topic no. 356 Types of income Title Topic number 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 Title Topic number 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 Title Topic number 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 Title Topic number 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 Title Topic number Earned income credit Topic no. 601 Child and dependent care credit Topic no. 602 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 Title Topic number 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 Title Topic number 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 Title Topic number 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 Title Topic number Who must file information returns electronically Topic no. 801 Applying to file information returns electronically Topic no. 802 Electronic filing waivers and exemptions and filing 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 Title Topic number 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 Title Topic number 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
