Page 111 - Individual Forms & Instructions Guide

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Tax Topics 14:28 - 20-Jan-2023

You can read these Tax Topics at
IRS.gov/TaxTopics.

List of Tax Topics Topic Subject Topic Subject
No.
No.
All topics are available in Spanish
(and most topics are available in 306 Penalty for underpayment of 456 Student loan interest deduction
estimated tax
Educator expense deduction
458
Chinese, Korean, Vietnamese, and
Russian). 307 Backup withholding Itemized Deductions
308
Amended returns
Topic 309 Roth IRA contributions 501 Should I itemize?
502
Medical and dental expenses
No. Subject 310 Coverdell education savings 503 Deductible taxes
accounts
IRS Help Available 311 Power of attorney information 504 Home mortgage points
101 IRS services—Volunteer tax 312 Disclosure authorizations 505 Interest expense
assistance, outreach programs, and 313 Qualified tuition programs (QTPs) 506 Charitable contributions
identity theft Which Forms to File 509 Business use of home
102 Tax assistance for individuals with 510 Business use of car
disabilities 356 Decedents 511 Business travel expenses
103 Tax help for small businesses and Types of Income 513 Work-related education expenses
the self-employed 401 Wages and salaries 515 Casualty, disaster, and theft losses
104 Taxpayer Advocate Service—Your 403 Interest received Tax Computation
voice at the IRS 404 Dividends 551 Standard deduction
105 Armed Forces tax information 407 Business income 552 Tax and credits figured by the IRS
107 Tax relief in disaster situations 409 Capital gains and losses 553 Tax on a child's investment and
IRS Procedures 410 Pensions and annuities other unearned income (Kiddie tax)
151 Your appeal rights 411 Pensions—The general rule and the 554 Self-employment tax
152 Refund information simplified method 556 Alternative minimum tax
153 What to do if you haven't filed your 412 Lump-sum distributions 557 Additional tax on early
tax return 413 Rollovers from retirement plans distributions from traditional and
154 Form W-2 and Form 1099-R (What 414 Rental income and expenses Roth IRAs
to do if incorrect or not received) 415 Renting residential and vacation 558 Additional tax on early
155 Obtaining forms and publications property distributions from retirement plans
156 How to get a transcript or copy of 416 Farming and fishing income other than IRAs
your tax return 417 Earnings for clergy 559 Net Investment Income Tax
157 Change your address—How to 418 Unemployment compensation 560 Additional Medicare Tax
notify the IRS 419 Gambling income and losses Tax Credits
158 Paying your taxes and ensuring 420 Bartering income 601 Earned income credit
proper credit of payments 421 Scholarships, fellowship grants, 602 Child and dependent care credit
159 How to get a wage and income and other grants 607 Adoption credit and adoption
transcript or copy of Form W-2 423 Social security and equivalent assistance programs
160 Statute expiration date—RSED | railroad retirement benefits 608 Excess social security and RRTA
ASED | CSED 424 401(k) plans tax withheld
161 Returning an erroneous 425 Passive activities—Losses and 610 Retirement savings contributions
refund—Paper check or direct credits credit
deposit 427 Stock options 611 Repayment of the first-time
Traders in securities (Information
429
Collection for Form 1040 or 1040-SR filers) homebuyer credit
201 The collection process 430 Receipt of stock in a 612 The premium tax credit
202 Tax payment options demutualization IRS Notices
204 Offers in compromise 431 Canceled debt—Is it taxable or 651 Notices—What to do
206 Dishonored payments not? 652 Notice of underreported
Alternative Filing Methods 432 Form 1099-A (Acquisition or income—CP2000
253 Substitute tax forms Abandonment of Secured Property) 653 IRS notices and bills, penalties, and
and Form 1099-C (Cancellation of
254 How to choose a tax return preparer Debt) interest charges
255 Signing your return electronically 654 Understanding your CP75 or
CP75A Notice Request for
General Information Adjustments to Income Supporting Documentation
301 When, how, and where to file 451 Individual retirement arrangements Basis of Assets, Depreciation, and
(IRAs)
303 Checklist of common errors when 452 Alimony and Separate Maintenance Sale of Assets
preparing your tax return 453 Bad debt deduction
304 Extensions of time to file your tax 455 Moving expenses for members of 701 Sale of your home
return the Armed Forces 703 Basis of assets
305 Recordkeeping 704 Depreciation

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