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.

Click the Initial Letter of the Topic You Need:

A / B / C / D / E / F / G / H / I / J / K / L / M / N / O / P / Q / R / S / T / U / V / W / X / Y / Z

Click Here for Topics Starting with Numbers
(i.e. 401(k) - These are usually references to sections of the Internal Revenue Code) :
Numbers

A

Abandonment of assets | 544
Abroad, tax highlights for U.S. citizens and residents going | 593
Accelerated cost recovery system (ACRS):
    Depreciation | 534     
Accelerated death benefits | 559
    Depreciation | 534
Accident and health plans | 535
Accident insurance, medical expense | 502, 554, 907
Accountable plan | 463, 535
Accounting periods and methods | 538, 552, 911
Accrual method | 538
ACRS recovery tables | 534
ACTION volunteers | 525
Actuarial tables | 939
Additional child tax credit | 972
Adjusted basis (See Basis)
Adjustments to income:
    Alimony paid | 504
    IRA (including traditional, Roth & education IRAs), contributions to | 590
    Keogh plan, contributions to | 535, 560
    Medical savings accounts | 969
    Moving expenses | 521
    Penalty for early withdrawal of savings | 550
    Self-employed health insurance | 502, 535
    Self-employment tax | 533, 596, 596SP, 911
Administrators of estates | 559, 950
Adoption assistance programs | 968
Adoption expenses:
    Credit for | 968
    Medical expenses, before adoption | 502
Advance payments:
    Earned Income Tax Credit | 596, 596SP, 926
    For sales from services | 538
Advertising expenses | 535
Age 59 ½ rule | 590
Age 65 or older:
    Standard deduction | 501, 554, 929
    Tax credit | 524, 554
Air transportation of persons or property, excise tax | 510
Air travel facilities excise tax | 510
Alcohol fuels credit | 378
Aliens:
    Spouses | 3
    Tax obligations | 3, 519
    Tax treaties, U.S. | 901
    Visitors to U.S. | 513, 519
    Withholding on nonresident | 515
Alimony | 504
Allocated tips | 531
Alternate Depreciation System (ADS) | 946
Alternative minimum tax:
    Corporations | 542
    Farmers | 225
    Individuals | 596, 596SP, 929
Amended returns:
    Claims for refund | 378
    U.S. citizens abroad | 54
Amortization | 535
    Bond premium | 529, 535, 550
    Start-up costs | 535, 541, 542
Annuities (See also Pensions):
    Civil service | 721, 939
    Estate and gift taxes | (Forms 706 & 709 Instructions)
    Joint and survivor | 575, 939
    Loans from employer plans | 560, 575
    Older persons | 554
    Other than civil service | 575, 939
    Self-employed | 560
    Tax-sheltered | 571
    Tax treatment | 554, 575, 939
    Variable | 575
    Withholding on | 505, 575, 721
Anticipated liabilities | 535
Apartment, condominium, cooperative:
    Owner's deductions | 530
    Rental of | 527
    Sale of | 523
Appeal of Erroneous Lien | 594, 594SP
Appeal procedures, exempt organizations | 557
Appeal rights and claims for refund | 556
Application procedures, exempt organizations | 557
Appraisals (See Valuation)
Appreciation in value of property:
    Charitable donation | 526
    Sale of asset | 544
Armed Forces:
    Alien status | 3
    Combat zone compensation | 3
    Combat zone forgiveness | 3
    Decedents | 3
    Dependency exemptions | 3, 501
    Earned income tax credit | 3, 596, 596SP
    Extension of deadline | 3
    Filing returns | 3
    Home, sale of | 3, 523
    Income taxes on death | 3, 559
    Itemized deductions | 3
    Moving expenses | 3, 521
    Tax liability | 3
    Taxable and nontaxable income | 3, 525
    Transportation expenses of reservists | 463
    Travel expenses | 3, 463
    Uniforms | 3, 529
Articles of organization | 557
Assessments for local improvements | 530, 535, 551
Assets (See Property)
Associations:
    Investment clubs | 550
At-risk rules | 925
Attorney fee:
    Business expenses | 535
    Divorce | 504
    Investment expense | 550
    Personal legal expenses | 529
Automobile expense (See Car expenses)
Aviation fuel, noncommercial, excise tax | 510
Awards and prizes | 525, 535, 911

Click the Initial Letter of the Topic You Need:

A / B / C / D / E / F / G / H / I / J / K / L / M / N / O / P / Q / R / S / T / U / V / W / X / Y / Z

Click Here for Topics Starting with Numbers
(i.e. 401(k) - These are usually references to sections of the Internal Revenue Code) :
Numbers

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