Welcome to the Internal Revenue Service's questions and answers section. Frequently Asked Tax Questions have been added and reformated for tax year 2003.
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
- 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)
- Individual Retirement Arrangements (IRAs)
Frequently Asked Questions by Subcategory
1. IRS Procedures
1.1. General Procedural Questions
1.2. Address Changes
1.3. Amended Returns & Form 1040X
1.4. Code, Revenue Procedures, Regulations, Letter Rulings
1.5. Collection Procedural Questions
1.6. Copies & Transcripts
1.7. Extensions
1.8. Forms & Publications
1.9. Injured & Innocent Spouse
1.10. Name Changes & Social Security Number Matching Issues
1.11. Notices & Letters
1.12. Refund Inquiries
1.13. Reporting Fraud
1.14. Signing the Return
1.15. W–2 - Additional, Incorrect, Lost, Non-receipt, Omitted
1.16. W–4 - Allowances, Excess FICA, Students, Withholding
2. Filing Requirements/Status/Dependents/Exemptions
2.1. Filing Requirements
2.2. Filing Status
2.3. Dependents & Exemptions
3. Itemized Deductions/Standard Deductions
3.1. Autos, Computers, Electronic Devices (Listed Property)
3.2. Education & Work-Related Expenses
3.3. Gifts & Charitable Contributions
3.4. Interest, Investment, Money Transactions (Alimony, Bad Debts, Applicable Federal Interest Rate, Gambling, Legal Fees, Loans,
etc.)
3.5. 5. Medical, Nursing Home, Special Care Expenses
3.6. 6. Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses)
3.7. 7. Other Deduction Questions
4. Interest/Dividends/Other Types of Income
4.1. 1099–DIV Dividend Income
4.2. 1099–INT Interest Income
4.3. 1099–MISC, Independent Contractors, and Self-employed
4.4. 1099 Information Returns (All Other)
4.5. Alimony, Child Support, Court Awards, Damages
4.6. Employee Reimbursements, Form W–2, Wage Inquiries
4.7. Gifts & Inheritances
4.8. Grants, Scholarships, Student Loans, Work Study
4.9. Life Insurance & Disability Insurance Proceeds
4.10. Ministers' Compensation & Housing Allowance
4.11. Savings Bonds
4.12. Tips
5. Pensions and Annuities
5.1. General
5.2. Contributions
5.3. Distributions, Early Withdrawals, 10% Additional Tax
5.4. Loans & Other Retirement Account Transactions
5.5. Rollovers
6. Social Security Income
6.1. Back Payments
6.2. Canadian & Foreign Treaties
6.3. Regular & Disability Benefits
6.4. Survivors' Benefits
7. Child Care Credit/Other Credits
7.1. Child and Dependent Care Credit & Flexible Benefit Plans
7.2. Child Tax Credit
7.3. Credit for the Elderly or the Disabled
7.4. Hope & Life Time Learning Educational Credits
7.5. Other Credits
7.6. Advance Child Tax Credit
8. Earned Income Tax Credit
8.1. Qualifying Child Rules
8.2. Taxable & Nontaxable Income
8.3. Other EITC Issues
9. Estimated Tax
9.1. Businesses
9.2. Farmers & Fishermen
9.3. Individuals
9.4. Large Gains, Lump-sum Distributions, etc.
9.5. Penalty Questions
10. Capital Gains, Losses/Sale of Home
10.1. Property (Basis, Sale of Home, etc.)
10.2. Stocks (Options, Splits, Traders)
10.3. Mutual Funds (Costs, Distributions, etc.)
10.4. Losses (Homes, Stocks, Other Property)
11. Sale or Trade of Business, Depreciation, Rentals
11.1. Depreciation & Recapture
11.2. Rental Expenses v Passive Activity Losses (PALs)
11.3. Personal Use of Business Property (Condo, Timeshare, etc.)
11.4. Sales, Trades, Exchanges
12. Small Business/Self-Employed/Other Business
12.1. Entities: Sole Proprietor, Partnership, Limited Liability Company/Partnership (LLC/LLP), Corporation, Subchapter S Corporation
12.2. Form 1099–MISC & Independent Contractors
12.3. Form W–2, FICA, Medicare, Tips, Employee Benefits
12.4. Form W–4 & Wage Withholding
12.5. Form SS–4 & Employer Identification Number (EIN)
12.6. Forms 941, 940, Employment Taxes
12.7. Income & Expenses
12.8. Schedule C & Schedule SE
12.9. Starting or Ending a Business
13. Aliens and U.S. Citizens Living Abroad
13.1. Canadian & U.S. Tax Issues
13.2. Exchange Rate
13.3. Foreign Income & Foreign Income Exclusion
13.4. Nonresident Alien - General
13.5. Nonresident Alien - Tax Withholding
13.6. Nonresident Alien - Students
13.7. U.S. Citizens Overseas
13.8. Other
14. Electronic Filing (e-file) and TeleFile
14.1. Age/Name/SSN Rejects, Errors, Correction Procedures
14.2. Amended Returns
14.3. Due Dates & Extension Dates for e-file
14.4. Forms W–2 & Other Attachments
14.5. TeleFile
15. Magnetic Media Filers
16. Other (Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax Inquiries)
17. Individual Retirement Arrangements (IRAs)
17.1. Distributions, Early Withdrawals, 10% Additional Tax
17.2. Rollovers
17.3. Roth IRA
17.4. Traditional IRA
Frequently Asked Questions by Keyword
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