| IRS Help Available |
| Catalog |
Title |
| 101 |
IRS Services - Volunteer Tax Assistance, Toll-Free Telephone, Walk-in
Assistance, and Outreach Programs |
| 102 |
Tax Assistance for Individuals with Disabilities and the Hearing Impaired |
| 103 |
Small Business Tax Education Program (or STEP) Tax Help for Small
Businesses |
| 104 |
Taxpayer Advocate Program - Help for Problem Situations |
| 105 |
Public Libraries - Tax Information Tapes and Reproducible Tax Forms |
 |
| IRS Procedures |
| Catalog |
Title |
| 151 |
Your Appeal Rights |
| 152 |
Refunds - How Long They Should Take |
| 153 |
What to do if You Haven't Filed Your Tax Return (Nonfilers) |
| 154 |
Form W-2 - What to do if Not Received |
| 155 |
Forms and Publications - How to Order |
| 156 |
Copy of Your Tax Return - How to Get One |
| 157 |
Change of Address - How to Notify IRS |
| 158 |
Ensuring Proper Credit of Payments |
| 159 |
Hardship Assistance Applications |
|
| Collections |
| Catalog |
Title |
| 201 |
The Collection Process |
| 202 |
What to do if You Can't Pay Your Tax |
| 203 |
Failure to Pay Child Support and Other Federal Obligations |
| 204 |
Offers-in-Compromise |
| 205 |
Innocent Spouse Relief |
|
| Alternative
Filing Methods |
| Catalog |
Title |
| 251 |
1040PC Tax Return |
| 252 |
Electronic Filing |
| 253 |
Substitute Tax Forms |
| 254 |
How to Choose a Tax Preparer |
| 255 |
TeleFile |
|
| General Information |
| Catalog |
Title |
| 301 |
When, Where, and How to File |
| 302 |
Highlights of Tax Changes |
| 303 |
Checklist of Common Errors When Preparing Your Tax Return |
| 304 |
Extensions of Time to File Your Tax Return |
| 305 |
Record keeping |
| 306 |
Penalty for Underpayment of Estimated Tax |
| 307 |
Backup Withholding |
| 308 |
Amended Returns |
| 309 |
Roth IRA Contributions |
| 310 |
Education IRA Contributions |
| 311 |
Power of Attorney Information |
|
| Filing Requirements, Filing Status & Exemptions |
| Catalog |
Title |
| 351 |
Who Must File? |
| 352 |
Which Form - l040, l040A, or l040EZ? |
| 353 |
What is Your Filing Status? |
| 354 |
Dependents |
| 355 |
Estimated Tax |
| 356 |
Decedents |
|
| Types of Income |
| Catalog |
Title |
| 401 |
Wages and Salaries |
| 402 |
Tips |
| 403 |
Interest Received |
| 404 |
Dividends |
| 405 |
Refunds of State and Local Taxes |
| 406 |
Alimony Received |
| 407 |
Business Income |
| 408 |
Sole Proprietorship |
| 409 |
Capital Gains and Losses |
| 410 |
Pensions and Annuities |
| 411 |
Pensions - The General Rule and the Simplified General Rule |
| 412 |
Lump-Sum Distributions |
| 413 |
Rollovers from Retirement Plans |
| 414 |
Rental Income and Expenses |
| 415 |
Renting Vacation Property and Renting to Relatives |
| 416 |
Farming and Fishing Income |
| 417 |
Earnings for Clergy |
| 418 |
Unemployment Compensation |
| 419 |
Gambling Income and Expenses |
| 420 |
Bartering Income |
| 421 |
Scholarship and Fellowship Grants |
| 422 |
Nontaxable Income |
| 423 |
Social Security and Equivalent Railroad Retirement Benefits |
| 424 |
401(k) Plans |
| 425 |
Passive Activities - Losses and Credits |
| 426 |
Other Income |
| 427 |
Stock Options |
| 428 |
Roth IRA Distributions |
|
| Adjustments to
Income |
| Catalog |
Title |
| 451 |
Individual Retirement Arrangements |
| 452 |
Alimony Paid |
| 453 |
Bad Debt Deduction |
| 454 |
Tax Shelters |
| 455 |
Moving Expenses |
| 456 |
Student Loan Interest Deduction |
|
| Itemized Deductions |
| Catalog |
Title |
| 501 |
Should I Itemize? |
| 502 |
Medical and Dental Expenses |
| 503 |
Deductible Taxes |
| 504 |
Home Mortgage Points |
| 505 |
Interest Expense |
| 506 |
Contributions |
| 507 |
Casualty Losses |
| 508 |
Miscellaneous Expenses |
| 509 |
Business Use of Home |
| 510 |
Business Use of Car |
| 511 |
Business Travel Expenses |
| 512 |
Business Entertainment Expenses |
| 513 |
Educational Expenses |
| 514 |
Employee Business Expenses |
| 515 |
Disaster Area Losses (including flood) |
|
| Tax Computation |
| Catalog |
Title |
| 551 |
Standard Deduction |
| 552 |
Tax and Credits Figured by IRS |
| 553 |
Tax on a Child's Investment Income |
| 554 |
Self-Employment Tax |
| 555 |
Five or Ten-Year Tax Options for Lump-Sum Distributions |
| 556 |
Alternative Minimum Tax |
| 557 |
Tax on Early Distributions of Traditional IRAs |
| 558 |
Tax on Early Distribution From a Retirement Plan |
|
| Tax Credits |
| Catalog |
Title |
| 601 |
Earned Income Credit (EIC) |
| 602 |
Child and Dependent Care Credit |
| 603 |
Credit for the Elderly of the Disabled |
| 604 |
Advance Earned Income Credit |
| 605 |
Education Credits |
| 606 |
Child Tax Credits |
| 607 |
Adoption Credit |
| 608 |
Excess Social Security and RRTA Tax Withheld |
|
| IRS Notices
and Letters |
| Catalog |
Title |
| 651 |
Notices - What to do |
| 652 |
Notice of Under Reported Income - CP 2000 |
| 653 |
IRS Notices and Bills/ Penalty and Interest Charges |
| 654 |
Notice of Change to Return |
| 655 |
We Changed Your Account |
| 656 |
Notice of Change to Return - CP 11 |
| 657 |
We Corrected Your Return Amount Due IRS |
| 658 |
We Changed Your Account (Refund) |
| 659 |
We Changed Your Return -- You Are Due a Refund - CP12 |
| 660 |
We Changed Your Account - CP22A |
|
| Basis of Assets, Depreciation & Sale of Assets |
| Catalog |
Title |
| 701 |
Sale of Your Home After May 6, 1997 |
| 702 |
Sale of Your Home Before May 7, 1997 |
| 703 |
Basis of Assets |
| 704 |
Depreciation |
| 705 |
Installment Sales |
|
| Employer Tax
Information |
| Catalog |
Title |
| 751 |
Social Security and Medicare Withholding Rates |
| 752 |
Form W-2 Where, When, and How to File |
| 753 |
Form W-4 Employee's Withholding Allowance Certificate |
| 754 |
Form W-5 Advance Earned Income Credit |
| 755 |
Employer Identification Number (E-I-N) How to Apply |
| 756 |
Employment Taxes for Household Employees |
| 757 |
Form 941 - Deposit Requirements |
| 758 |
Form 941 - Employer's Quarterly Federal Tax Return |
| 759 |
Form 940 and 940-EZ - Deposit Requirements |
| 760 |
Form 940 and 940-EZ - Employer's Annual Federal Unemployment Tax Returns |
| 761 |
Tips - Withholding and Reporting |
| 762 |
Independent Contractor vs. Employee |
|
| Magnetic Media
Filers |
| Catalog |
Title |
| 801 |
Who Must File Magnetically |
| 802 |
Applications, Forms, and Information |
| 803 |
Waivers and Extensions |
| 804 |
Test Files and Combined Federal and State Filing |
| 805 |
Electronic Filing of Information Returns |
|
| Tax Information for Aliens and U. S. Citizens Living Abroad |
| Catalog |
Title |
| 851 |
Resident and Nonresident Aliens |
| 852 |
Dual Status Alien |
| 853 |
Foreign Earned Income Exclusion, General |
| 854 |
Foreign Earned Income Exclusion - Who Qualifies? |
| 855 |
Foreign Earned Income Exclusion - What Qualifies? |
| 856 |
Foreign Tax Credit |
| 857 |
Individual Taxpayer Identification Number - Form W-7 |
| 861 |
Alien Tax Clearance |
