| IRS Help Available |
Topic 100 |
| IRS Services – Volunteer Tax Assistance, Toll–Free Telephone, Walk–in Assistance, and Outreach Programs |
Topic 101 |
| Tax Assistance for Individuals with Disabilities and the Hearing Impaired |
Topic 102 |
| Tax Help for Small Businesses and Self-Employed |
Topic 103 |
| Taxpayer Advocate Service – Help for Problem Situations |
Topic 104 |
| Armed Forces Tax Information |
Topic 105 |
| Tax Relief Disaster Situations |
Topic 107 |
| IRS Procedures |
Topic 150 |
| Your Appeal Rights |
Topic 151 |
| Refunds – How Long They Should Take |
Topic 152 |
| What To Do if You Haven't Filed Your Tax Return |
Topic 153 |
| Forms W-2 and Form 1099–R (What to Do if 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 IRS |
Topic 157 |
| Ensuring Proper Credit of Payments |
Topic 158 |
| Prior Year(s) Form W-2 (How to Get a Copy of) |
Topic 159 |
| Form 1099-A (Acquisition or Abandonment of Secured Property) and Form
1099-C (Cancellation of Debt) |
Topic 160 |
| Collections |
Topic 200 |
| The IRS Collections Process |
Topic 201 |
| Tax Payment Options |
Topic 202 |
| Failure to Pay Child Support, Federal Non–Tax and State Income Tax Obligations |
Topic 203 |
| Offers in Compromise |
Topic 204 |
| Innocent Spouse Relief (And 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 Paid Tax Preparer |
Topic 254 |
| 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 |
| Filing Requirements, Filing Status and Exemptions |
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 (formerly Renting Vacation Property and Renting to Relatives) |
Topic 415 |
| Farming and Fishing Income |
Topic 416 |
| Earnings for Clergy |
Topic 417 |
| Unemployment Compensation |
Topic 418 |
| Gambling Income and Expenses |
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 |
| Exchange of Policyholder Interest for Stock |
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 |
| Contributions |
Topic 506 |
| Casualty and Theft Losses |
Topic 507 |
| 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 |
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 |
| Tax on Early Distributions From Traditional and Roth IRAs |
Topic 557 |
| Tax on Early Distributions From Retirement Plans |
Topic 558 |
| Tax Credits |
Topic 600 |
| Earned Income Credit |
Topic 601 |
| Child and Dependent Care Credit |
Topic 602 |
| Adoption Credit |
Topic 607 |
| Excess Social Security and RRTA Tax Withheld |
Topic 608 |
| Retirement Savings Contributions Credit |
Topic 610 |
| 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 |
| Form W–5 – Advance Earned Income Credit |
Topic 754 |
| Employer Identification Number (EIN) – How to Apply |
Topic 755 |
| Employment Taxes for Household Employees |
Topic 756 |
| Form 941 and 944 – Deposit Requirements |
Topic 757 |
| Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employers Annul Federal Tax Return |
Topic 758 |
| Tips – Withholding and Reporting |
Topic 761 |
| Independent Contractor vs. Employee |
Topic 762 |
| Magnetic Media Filers – 1099 Series and Related Information Returns |
Topic 800 |
| Who Must File Magnetically |
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 Non–Resident 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 Puerto Rico Residents |
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 |
