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.

To download the publication you want scroll the frame to the right, which has a list of all IRS publications available here. All publications are in PDF format.

S

S corporations | (Form 1120-S Instructions)
Sailing permit | 513, 519
Salaries | 525, 535
Salary reduction arrangement | 560, 571, 575, 590
Sales and exchanges:
    Basis | 550, 551
       Inherited property | 559
       Nontaxable exchanges | 551
       Taxable exchanges | 551
    Business property | 544
    Depreciable property | 544
    Foreign move | 54
    Holding period | 544, 550
    Home | 523
        Age 55 or older | 523, 554
    How to report | 544, 550
    Installment | 537
    Investment property | 550
    Like kind | 544, 550
    Mutual funds | 564
    Nonresident aliens | 519
    Nontaxable exchanges | 544, 550
    Partnership interests | 541
    Passive activity interests | 925
    Patents and copyrights | 544
    Personal items | 525, 911
    Reporting | 544, 550
Sales tax | 535
Salvage value | 534
Savings account interest | 550
Savings bonds, U.S. | 550, 559, 970
Saving incentive match plan for employees (SIMPLE) plans:
    Treatment by employees | 590
Schedule D (capital gain) tax computation | 550, 564
Scholars and scholarships | 7, 519, 520
Scrip dividends | 550
Section 179 expense deduction | 911, 946
    Cars | 463
Section 401(k) plans | 560, 575
Section 444 election | 538
Section 501(c)(3) organizations | 557
Section 911 exclusion | 54
Section 1231 gains and losses | 544
Section 1244 stock | 550
Section 1245 property | 544, 946
Section 1250 real property | 544
Section 1256 contracts | 550
Securities, worthless | 550
Seizure and sales | 594, 594SP
Self-employed medical insurance | 502, 535
Self-employment medical savings account | 969
Self-employed, retirement plans for the | 535, 560, 590
Self-employment contribution Act (SECA):
    Clergy and religious workers | 517
Self-employment income | 517, 533, 911
    Clergy | 517
Self-employment tax | 533, 595, 911
    Exemption from | 517
Selling expenses:
    Home, sale of | 523
Separated spouses | 504
    Community property states | 504, 555
Separate maintenance decree | 504
Separation agreement, alimony | 504
Series E, EE, H, and HH Bonds | 550
Settlement costs | 530, 551
Severance damages | 544
Severance pay | 525
Sewer assessments (See Assessments for local improvements) | 530
Shareholder, corporation choosing not to be taxed | 550
Shareholder, mutual funds | 564
Ships passenger excise tax | 510
Short sale of stock | 550
Short tax year | 538
    Depreciation | 534, 946
Short-term gains and losses | 544, 550, 564
Sick pay (See also Disability):
    Reporting | 15-A
    Tax withholding on | 505
SIMPLE IRAs treatment by employee | 590
SIMPLE retirement plans | 560
Simplified employee pension (SEP):
    Treatment by employee | 590
    Treatment by employer | 535, 560
Simplified method, pensions | 554, 575, 721
Small business investment company stock | 550
Small business, record-keeping for a | 583
Small business stock | 550
Social Security and Medicare:
    Aliens | 519
    Benefits | 525, 915
    Christian Science practitioners | 517
    Church employees | 557
    Clergy, religious workers | 517, 533
    Household workers | 926
    Social security numbers for dependents | 501
    Social security numbers for Earned Income Tax Credit | 501, 596
    Taxable benefits | 525, 554, 915
    Taxes | 15, 15-A, 225, 553, 926
    Withholding on benefits | 505
    Withholding requirements | 15, 15-A
Sole proprietorship, sale of | 544
Spanish language publications:
    Earned Income Credit | 596SP
    How to Prepare the Federal Income Tax Return | 579SP
    Nonbusiness Disaster, Casualty, and Theft Loss Workbook | 584SP
    The Collection Process | 594SP
    Your Rights as a Taxpayer | 1SP
Specialized small business investment company | 550
Sporting events, college | 526
Spouse:
    Alien | 3, 519
    Business expenses for | 463
    Child and dependent care credit | 503
    Divorced | 504
    Exemption for | 501, 504
    IRA for | 590
    Medical expenses of | 502, 554
    Surviving | 559
Standard deduction | 501, 554, 929
Standard meal allowance | 463
Standard mileage rate | 463
Start-up costs, amortization | 535, 541, 542
Starting a business | 583
State or local bonds | 550
State income tax refunds | 525
State or local income taxes | 535
State or local transfer taxes | 550
Statute of limitations | 594, 594SP
Stock:
    Basis | 550, 551
    Charitable donation of | 526, 561
    Compensation paid in | 525, 535
    Distribution of | 542, 550
    Dividends | 542, 550
    Employee options | 525
    Exchange of (trades) | 544, 550
    Identifying | 550
    Investment income and expense | 550
    Mutual funds | 564
    Options | 550
    Sale of | 550
    Short sales | 550
    Small business | 550
    Splits | 550
    Wash sales | 550, 564
    Worthless | 550
Stockholders:
    Contribution by | 542
    Distribution of property | 542
    Investments | 550
    Meetings | 529
    S corporations | (Form 1120-S Instructions)
    Transactions with corporations | 542
Stolen or embezzled property | 547
Storm damage | 547
Straddles | 550
Straight line depreciation | 534, 946
Street assessment (See Assessments for local improvements)
Strike and lockout benefits | 525
Students:
    Charitable contribution for expenses of | 526
    Credits - Hope, lifetime learning | 970
    Exemptions, dependency | 501
    Expenses | 508
    Interest paid on loans | 970
    Scholarships | 520
Subchapter C corporations (See corporations)
Subchapter S corporations (See S corporations)
Subdivisions of land | 551
Subscriptions, professional journals deductibility | 529, 535, 911
Substantiation:
    Appraisals:
        Donated property | 526, 529, 561
    Car expenses | 463, 911
    Casualty or theft losses | 547
    Entertainment expenses | 463, 911
    Gift expenses | 463, 911
    Itemized deductions | 552
    Travel, transportation | 463, 911
Supplemental unemployment benefits | 525
Supplies and materials | 535, 911
Support, decree of | 504
Support of dependents | 3, 501, 504
Survivor:
    Annuities | 559, 575, 721
    Of federal employee | 721
    Of federal retiree | 721
Survivors, general | 559

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