Tax Topic Index
Topic 123
These Tax Topics contain general individual and business tax information. If you don’t find the answer to your question below, contact us at: 646-226-1921
| IRS Help Available | Topic 100 |
| IRS Services – Volunteer Tax Assistance, Toll-Free Telephone, Walk-in Assistance, Outreach Programs, and Identity Theft | Topic 101 |
| Tax Assistance for Individuals with Disabilities and the Deaf and Hard of Hearing | Topic 102 |
| Tax Help for Small Businesses and the Self-Employed | Topic 103 |
| Taxpayer Advocate Service – Your Voice at the IRS | Topic 104 |
| Armed Forces Tax Information | Topic 105 |
| Tax Relief in 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 |
| Form W-2 and Form 1099-R (What to Do if Incorrect or 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 the IRS | Topic 157 |
| Ensuring Proper Credit of Payments | Topic 158 |
| Prior Year(s) Form W-2 (How to Get a Copy) | Topic 159 |
| Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) | Topic 160 |
| Collection | Topic 200 |
| The Collection Process | Topic 201 |
| Tax Payment Options | Topic 202 |
| Refund Offsets: For Unpaid Child Support, and Certain Federal, State and Unemployment Compensation Debts | Topic 203 |
| Offers In Compromise | Topic 204 |
| Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) | Topic 205 |
| Dishonored Payments | Topic 206 |
| Alternative Filing Methods | Topic 250 |
| Substitute Tax Forms | Topic 253 |
| How to Choose a Tax Return Preparer | Topic 254 |
| Self-Select PIN Signature Method for Online Registration | Topic 255 |
| General Information | Topic 300 |
| When, Where, and How to File | Topic 301 |
| 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 |
| Which Forms to File | Topic 350 |
| Which Form – 1040, 1040A, or 1040EZ? | Topic 352 |
| Decedents | Topic 356 |
| Types of Income | Topic 400 |
| Wages and Salaries | Topic 401 |
| Interest Received | Topic 403 |
| Dividends | Topic 404 |
| Business Income | Topic 407 |
| 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 | Topic 415 |
| Farming and Fishing Income | Topic 416 |
| Earnings for Clergy | Topic 417 |
| Unemployment Compensation | Topic 418 |
| Gambling Income and Losses | Topic 419 |
| Bartering Income | Topic 420 |
| Scholarship and Fellowship Grants | Topic 421 |
| Social Security and Equivalent Railroad Retirement Benefits | Topic 423 |
| 401(k) Plans | Topic 424 |
| Passive Activities – Losses and Credits | Topic 425 |
| Stock Options | Topic 427 |
| Traders in Securities (Information for Form 1040 Filers) | Topic 429 |
| Receipt of Stock in a Demutualization | Topic 430 |
| Canceled Debt – Is It Taxable or Not? | Topic 431 |
| 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 |
| Charitable Contributions | Topic 506 |
| 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 (Including Federally Declared Disaster Areas) | 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 |
| Alternative Minimum Tax | Topic 556 |
| Additional Tax on Early Distributions from Traditional and ROTH IRAs | Topic 557 |
| Additional Tax on Early Distributions from Retirement Plans, Other Than IRAs | Topic 558 |
| Tax Credits | Topic 600 |
| Earned Income Credit | Topic 601 |
| Child and Dependent Care Credit | Topic 602 |
| Adoption Credit and Adoption Assistance Programs | Topic 607 |
| Excess Social Security and RRTA Tax Withheld | Topic 608 |
| Retirement Savings Contributions Credit | Topic 610 |
| Repayment of the First-time Homebuyer Credit | Topic 611 |
| 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 |
| Employer Identification Number (EIN) – How to Apply | Topic 755 |
| Employment Taxes for Household Employees | Topic 756 |
| Forms 941 and 944 – Deposit Requirements | Topic 757 |
| Form 941 – Employer’s Quarterly Federal Tax Return and Form 944 – Employer’s Annual Federal Tax Return | Topic 758 |
| Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements | Topic 759 |
| Reporting and Deposit Requirements for Agricultural Employers | Topic 760 |
| Tips – Withholding and Reporting | Topic 761 |
| Independent Contractor vs. Employee | Topic 762 |
| The “Affordable Care Act” of 2010 Offers New Tax Deductions and Credits | Topic 763 |
| Electronic Media Filers – 1099 Series and Related Information Returns | Topic 800 |
| Who Must File Electronically | 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 Nonresident Aliens | Topic 851 |
| 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 |