Your local office can provide answers to your questions on the following tax law topics: Adoption tax credits and exclusions Agricultural employers (Form 943) Alien clearance Alimony income Amended returns Basis of property (including main home) Basis of stocks, bonds and mutual funds Casualty and theft losses (non-business) Capital gains and losses (sale of assets) Charitable contributions Child and dependent care expenses/Credit Child Tax Credit/Credit for Other Dependents Credit for the Elderly/Disabled Dependents Disaster relief payments Dividends and other corporate distribut Earned income credit Extension to file Education credits (American Opportunity, HOPE and Lifetime Learning Credits and Tuition and Fees Deduction) Education savings bonds Employer identification number (EIN) Estimated tax payments/Penalties Exemptions – Personal and spousal Federal tax deposit (including EFTPS) Filing requirements (who must file) Filing status First-Time Homebuyer Credit repayment Foster care payments Gambling winnings and losses General employers (Forms 941/944) Heavy highway vehicle use tax return (Form 2290) Household employment taxes for wages Individual Retirement Accounts (IRA) – Roth and traditional Individual taxpayer identification number (ITIN) Injured spouse (Form 8379) Innocent spouse relief Interest income Medical and dental expenses Mortgage interest and points deduction Moving expenses Non-resident alien (alien status determination only) Other income Penalties Pension and annuity income Personal property tax deduction Qualified employer plans Railroad retirement (Tier 1) benefits Real estate tax deduction Sale of main home Savings bonds Sale of stocks and bonds Social Security State and local taxes Student loan interest Tax identification numbers (including employer identification numbers and individual taxpayer identification numbers (ITIN)) Tips Unemployment compensation Wages Withholding