You may select frequently asked questions by:
Frequently Asked Questions by Category
- IRS Procedures
- Filing Requirements/Status/Dependents/Exemptions
- Itemized Deductions/Standard Deductions
- Interest/Dividends/Other Types of Income
- Pensions and Annuities
- Individual Retirement Arrangements (IRAs)
- Social Security Income
- Child Care Credit/Other Credits
- Earned Income Tax Credit
- Estimated Tax
- Capital Gains/Losses/Sale of Home
- Sale or Trade of Business/Depreciation/Rentals
- Small Business/Self-Employed/Other Business
- Aliens and U.S. Citizens Living Abroad
- Electronic Filing (e-file) and TeleFile
- Magnetic Media Filers
- Other (Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax Inquiries)
Frequently Asked Questions by Subcategory
- IRS
Procedures
- General Procedural Questions
- Address Changes
- Amended Returns & Form 1040X
- Code, Revenue Procedures, Regulations, Letter Rulings
- Collection Procedural Questions
- Copies & Transcripts
- Extensions
- Forms & Publications
- Injured Spouse
- Name Changes & Social Security Number Matching Issues
- Notices & Letters
- Refund Inquiries
- Reporting Fraud
- Signing the Return
- W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted
- W-4 - Allowances, Excess FICA, Students, Withholding
- Filing Requirements/Status/Dependents/Exemptions
- Itemized
Deductions/Standard Deductions
- Autos, Computers, Electronic Devices (Listed Property)
- Education & Work-Related Expenses
- Gifts & Charitable Contributions
- Interest, Investment, Money Transactions (Alimony, Bad Debts, Applicable Federal Interest Rate, Gambling, Legal Fees, Loans, etc.)
- Medical, Nursing Home, Special Care Expenses
- Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses)
- Other Deduction Questions
- Interest/Dividends/Other
Types of Income
- 1099-DIV Dividend Income
- 1099-INT Interest Income
- 1099-MISC, Independent Contractors, and Self-employed
- 1099 Information Returns (All Other)
- Alimony, Child Support, Court Awards, Damages
- Employee Reimbursements, Form W-2, Wage Inquiries
- Gifts & Inheritances
- Grants, Scholarships, Student Loans, Work Study
- Life Insurance & Disability Insurance Proceeds
- Ministers' Compensation & Housing Allowance
- Savings Bonds
- Tips
- Pensions
and Annuities
- General
- Contributions
- Distributions, Early Withdrawals, 10% Additional Tax
- Loans & Other Retirement Account Transactions
- Rollovers
- Individual Retirement Arrangements (IRAs)
- Social Security Income
- Child
Care Credit/Other Credits
- Child and Dependent Care Credit & Flexible Benefit Plans
- Child Tax Credit
- Credit for the Elderly or the Disabled
- Hope & Life Time Learning Educational Credits
- Other Credits
- Earned Income Tax Credit
- Estimated
Tax
- Businesses
- Farmers & Fishermen
- Individuals
- Large Gains, Lump-sum Distributions, etc.
- Penalty Questions
- Capital
Gains/Losses/Sale of Home
- Property (Basis, Sale of Home, etc.)
- Stocks (Options, Splits, Traders)
- Mutual Funds (Costs, Distributions, etc.)
- Losses (Homes, Stocks, Other Property)
- Sale
or Trade of Business/Depreciation/Rentals
- Depreciation & Recapture
- Rental Expenses & Passive Activity Losses (PALs)
- Personal Use of Business Property (Condo, Timeshare, etc.)
- Sales, Trades, Exchanges
- Small
Business/Self-Employed/Other Business
- Entities: Sole Proprietor, Partnership, Limited Liability Company/Partnership (LLC/LLP), Corporation, Subchapter S Corporation
- Form 1099-MISC & Independent Contractors
- Form W-2, FICA, Medicare, Tips, Employee Benefits
- Form W-4 & Wage Withholding
- Form SS-4 & Employer Identification Number (EIN)
- Forms 941, 940, Employment Taxes
- Income & Expenses
- Schedule C & Schedule SE
- Starting or Ending a Business
- Aliens
and U.S. Citizens Living Abroad
- Canadian & U.S. Tax Issues
- Exchange Rate
- Foreign Income & Foreign Income Exclusion
- Nonresident Alien - General
- Nonresident Alien - Tax Withholding
- Nonresident Alien - Students
- U.S. Citizens Overseas
- Other
- Electronic
Filing (e-file) and TeleFile
- Age/Name/SSN Rejects, Errors, Correction Procedures
- Amended Returns
- Due Dates & Extension Dates for e-file
- Forms W-2 & Other Attachments
- TeleFile
- Magnetic Media Filers
- Other (Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax Inquiries)
Frequently Asked Questions by Keyword
Select the appropriate keyword to get questions and answers across all categories.
- 10% Additional Tax (Penalty)
- 1031 Like-Kind Exchange
- 1040-ES
- 1040NR
- 1040X Amended/Corrected Tax Return
- 1099 Information Returns
- 1099-MISC
- 1099-R
- 401(k) Pension Plan
- 403(b) Pension Plan
- Address Changes
- Advanced Earned Income Credit
- Alimony
- Allocated Tips
- Alternative Minimum Tax
- Amended/Corrected Tax Return (Form 1040X)
- Apartment Building
- Appeal Rights
- Assistance for Taxpayers
- Average Costs
- Awards
- Bill/Debt/Liability
- Bonuses
- Business Use/Expense
- Canada/Canadian Issues
- Capital Gains
- Capital Loss
- Change of Address
- Change of Name
- Child Care Credit
- Child Custody Tax Issues
- Child Support
- Child Tax Credit
- Closing Costs
- Computer
- Considered Taxable Income (SSA)
- Contributions (Charitable)
- Contributions (IRAs & Pension Plans)
- Copy of Return
- Corporation
- Corrected/Amended Tax Return (Form 1040X)
- Cost Basis
- Custodial Parent
- Damages/Settlements
- Day Trader
- Deductible Contributions (Charitable)
- Deductible Contributions (IRA)
- Dependent Care Benefits
- Dependent Care Credit
- Dependents/Exemptions
- Depreciation Deduction
- Depreciation Recapture
- Direct Deposit
- Disability Income
- Distributions
- Dividend Reinvestment
- Dividends
- Divorced or Separated Spouses/Parents
- Due Date/Deadline
- E-file (Electronic Filing)
- Early Withdrawals/Distributions
- Earned Income Tax Credit
- Education Tax Credits
- Educational Expenses
- Employee - Independent Contractor
- Employee Benefits
- Employee Business Expenses
- Employee Stock Purchase Plan
- Employer Identification Number (EIN)
- Employment Taxes
- Error Code/Message
- Estate
- Estimated Tax Payments
- Exemption/Support Issues
- Extensions
- Farming
- Federal Tax ID Number
- Fellowships
- FICA Taxes
- Filing Status
- Financial Aid
- First-Time Home Buyer
- Flexible Spending Account
- Foreclosures
- Foreign Country
- Forms/Publications
- Foster Child
- Fraud
- Gifts
- Grants
- Green Card
- Head of Household
- Health Insurance Premiums
- Holding Period
- Home Based Business
- Home Mortgage Interest
- Home Office
- Hope Credit
- Housing Allowance
- ID Number
- Income Averaging
- Independent Contractor
- Inheritance
- Injured Spouse
- Installment Agreement/Payment Plan
- Installment Proceeds
- Insurance Proceeds
- Interest Expense
- Interest Income
- Internal Revenue Code
- Investment Interest
- IRA Account
- IRS Will Figure Your Tax
- Itemized Deductions
- Job Search Expenses
- Joint Custody
- Joint Return
- Legal Fees
- Letter Ruling
- Letter/Notice
- Lifetime Learning Credit
- Like-Kind Exchange
- Limited Liability Company (LLC)
- Listed Property
- Living Together Tax Issues
- Loan Origination Fee
- Loans
- Lump-Sum Distribution
- Magnetic Media
- Maiden/Married Name
- Main Home Sale
- Married Filing Jointly
- Married Filing Separately
- Maximum Contribution
- Medical Expenses
- Medical Insurance Premiums
- Medicare Tax
- Mileage Rate
- Minimum Distribution
- Monthly Payment Plan/Installment Agreement
- Mortgage Interest Deduction
- Moving Expenses
- Mutual Fund
- Name Changes/Corrections
- New Business
- New Job Search Expenses
- New Tax Law Changes
- Noncustodial Parent
- Nondeductible Contributions (IRA)
- Nonemployee Compensation
- Nonresident Alien
- Owe Tax Bill/Debt/Liability
- Partnership
- Past/Previous Years' Tax Returns
- Payment Plan/Installment Agreement
- Payment Voucher (1040-ES)
- Penalty for Underpayment
- Pension Plan
- Permanent Resident
- Postsecondary Educational Institution
- Power of Attorney
- Primary Residence
- Prizes
- Profit Sharing Plan
- Property Taxes
- Publications/Forms
- Qualified Plan
- Qualifying Child (EITC)
- Quarterly Estimated Tax Payments
- Recovery Period
- Refinancing Fees
- Refund
- Reimbursements
- Reinvested Dividends
- Rejected Return
- Rental Property
- Replacement Property
- Resident Alien
- Retirement Plan
- Revenue Procedure/Ruling/Regulations
- Rollover
- Roth IRA
- S Corporation
- Salaries
- Sale of Home
- Sale or Trade of Business Property
- Savings Bonds
- Schedule C or C-EZ
- Schedule D
- Schedule SE
- Scholarships
- Self-employed
- Self-employment Tax
- SEP-IRA
- Separate Returns
- Separated or Divorced Spouses/Parents
- Settlements/Damages
- Severance Pay
- Short Sale
- Simple IRA
- Single Filing Status
- Social Security Administration
- Social Security Benefits/Income
- Social Security Disability Benefits
- Social Security Number
- Social Security Survivor (Death) Benefits
- Social Security Tax
- Software for On-line Filing
- Sole Proprietor
- Standard Meal Allowance
- Standard Mileage Rate
- State Taxes
- Stock Options
- Stock Sale
- Stock Split
- Student
- Student Loan Interest Deduction
- Substantial Presence Test
- Support/Exemption Issues
- Tax Bill/Debt/Liability
- Tax Forms
- Tax Identification Number
- Tax Preparer
- Tax Refund
- Tax Shelter
- Tax Treaty
- Tax Year
- TeleFile
- Tips/Allocated Tips
- Traditional IRA
- Travel Expenses
- Trust
- U.S. Citizen Abroad
- Vacation Home
- VISA Status
- W-2
- W-4
- Wages
- Wash Sale
- Winnings
- Withholding Allowances (Form W-4)
- Withholding Taxes
- Work Opportunity Tax Credit
- Worthless Securities
This FAQ is property of the Internal Revenue Service
