Look over the following index to find the topic you have questions about. The numbers listed after each topic refer to the numbers of the IRS publications related to that topic. When more than one number is listed after a topic, the publication that provides the most detailed information about that topic is identified in red. Click here to read a brief description of almost all Publications listed below.

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E

Earned income:
    Advance payment | 596, 596SP
    Filing requirements, dependents | 501, 929
    Foreign | 54
    Tax credit | 3, 596, 596SP
Easement | 544
    Contribution of | 561
    Effect on basis | 551
Economic performance rule | 538
Education:
    Expenses | 3, 508, 529, 535
    Savings Bond Program | 550, 970
    Scholarships and fellowships | 520
    Student credits - Hope, lifetime learning | 970
    Student loans | 970
Elderly persons:
    Sale of home | 523, 554
    Tax credit for | 524, 554
Elective deferrals | 525, 560, 571, 590
Electric vehicle tax credit | 535, 551
Embezzlement | 547
Employee benefit plans | 15-B, 560
Employee expenses | 463, 529
    Car | 463
    Home | 587
Employees, defined | 15-A
Employees' pay | 535
Employer identification number (EIN) | 510, 583, 911, 926
Employer-paid:
    Accident and health insurance | 15-B, 535
    Adoption expenses | 535
    Dependent care | 503, 535
    Education | 508, 15-B, 970
    Life insurance | 15-B
Employment abroad:
    U.S. citizens | 54
    U.S. government civilians | 516
    U.S. possessions | 570
Employment agency fees | 529
Employment taxes:
    Collection process | 594
    Collection process (Spanish) | 594SP
    Employer information | 15, 583, 911, 926
    Exempt organizations | 15-A
    Household employees | 503, 926
Empowerment Zones | 594
Empowerment zone employment credit | 334, 954
Endowment insurance proceeds | 525
Entertainment expenses | 463, 535
Environmental cleanup costs | 535, 954
Environmental excise taxes | 510
Equitable relief | 971
ERISA, identification numbers under | 1004
Estate and gift taxes | 950,(Forms 706 & 709 Instructions)
    Annual exclusion | 950
    Basis | 559
    Disclaimers | (Forms 706 & 709 Instructions)
    Divorced or separated | 504
    Filing requirements | 559, 950
    Marital deduction | 950
    Unified credit | 950
    Unified rate schedule | (Forms 706 & 709 Instructions)
    Valuation methods | (Forms 706 & 709 Instructions)
Estates and trusts, income from | 525, 559
Estimated tax:
    Corporation | 542
    Exempt organizations | 598
    Farmers | 225
    Fishermen | 595
    Individual | 505, 520, 911
    Nonresident aliens | 519
Examination of returns | 556
    Your rights | 1, 1SP
Excess accumulations, IRA | 590
Excess contributions, IRA | 590
Exchanges of property (See Property and Sales and exchanges)
Excise taxes | 510
    Credits and refunds of excise taxes | 1, 387, 510
Exclusion of:
    Capital gains from DC zone assets | 954
    Employer-provided dependent care | 503, 535
    Employer-provided educational assistance | 508, 15-B
    Gain on sale of home | 523
    Income earned abroad | 54, 593
    U.S. possessions | 570
Executors of estates | 559
Exempt income | 525
Exempt-interest dividends | 550, 564
Exempt organizations | 557
    Application procedures | 557
    Filing requirements | 557
    Income from unrelated business | 598
Exemption from withholding | 505
Exemptions | 3, 501, 554
Expenses (See also particular type of expense):
    Accrual method | 538
    Business | 535, 911
        Going into business | 535, 542, 583
    Car | 463
    Cash method | 538
    Condemnation award, securing | 544
    Decedent, in respect of | 559
    Employee | 463
    Exploration, mineral deposits | 535
    Foreign housing costs | 54
    Income-producing | 529, 550
    Inventory | 334, 538, 911
    Investment | 550
    Medical | 502
    Personal | 529, 911
    Receipts | 552
    Recovery of | 525
    Rental | 527
Extension of time to file tax return:
    Corporations | 542
    Estate | (Forms 706 & 709 Instructions)
    Fiduciary | 559
    Gift | (Forms 706 & 709 Instructions)
    Income | 501, 929
    Living abroad | 54
    Members of Armed Forces | 3
    Partnerships | 541
    S corporations | (Form 1120-S Instructions)

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