Topic 100
IRS Help Available
Plain-English IRS guidance on irs help available.
IRS reference / plain English
IRS Tax Topics, Explained
The IRS publishes dozens of numbered tax topics covering everything from filing basics to retirement and business taxes. We've organized the topics our clients ask about most so you can find plain-English help — and where we've written a deeper guide, we've linked it.
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IRS help available
Topic 101
IRS Services – Volunteer tax assistance, outreach programs, and identity theft
Find IRS services for volunteer help, outreach programs, and identity-theft concerns.
Topic 102
Tax assistance for individuals with disabilities
Learn about tax assistance options for people with disabilities.
Topic 103
Tax help for small businesses and the self-employed
Start with IRS guidance for small businesses and self-employed taxpayers.
Topic 104
Taxpayer Advocate Service – Your voice at the IRS
Understand how the Taxpayer Advocate Service can help when an IRS problem persists.
Topic 105
Armed Forces tax information
Plain-English IRS guidance on armed forces tax information.
Topic 107
Tax relief in disaster situations
Review tax relief that may be available after a federally declared disaster.
IRS procedures
Topic 151
Your appeal rights
Understand your right to appeal an IRS decision and how the process works.
Topic 154
Form W-2 and Form 1099-R (What to do if incorrect or not received)
Plain-English IRS guidance on form w-2 and form 1099-r (what to do if incorrect or not received).
Topic 155
Obtaining forms and publications
Plain-English IRS guidance on obtaining forms and publications.
Topic 156
How to get a transcript or copy of your tax return
Plain-English IRS guidance on how to get a transcript or copy of your tax return.
Topic 157
Change your address – How to notify the IRS
Plain-English IRS guidance on change your address – how to notify the irs.
Topic 158
Paying your taxes and ensuring proper credit of payments
Plain-English IRS guidance on paying your taxes and ensuring proper credit of payments.
Topic 159
How to get a wage and income transcript or copy of Form W-2
Plain-English IRS guidance on how to get a wage and income transcript or copy of form w-2.
Topic 161
Returning an erroneous refund – Paper check or direct deposit
Plain-English IRS guidance on returning an erroneous refund – paper check or direct deposit.
Collection
Topic 201
The collection process
See how the IRS collection process works and what a taxpayer can do next.
Topic 202
Tax payment options
Compare common ways to pay a federal tax balance.
Topic 203
Reduced refund
Plain-English IRS guidance on reduced refund.
Topic 204
Offers in compromise
Learn how an offer in compromise may settle eligible tax debt for less than the full balance.
Topic 206
Dishonored payments
Plain-English IRS guidance on dishonored payments.
Alternative filing methods
Topic 253
Substitute tax forms
Plain-English IRS guidance on substitute tax forms.
Topic 254
How to choose a tax return preparer
Plain-English IRS guidance on how to choose a tax return preparer.
Topic 255
Signing your return electronically
Plain-English IRS guidance on signing your return electronically.
General information
Topic 301
When, how, and where to file
Get the basic IRS roadmap for when, how, and where to file.
Topic 303
Checklist of common errors when preparing your tax return
Plain-English IRS guidance on checklist of common errors when preparing your tax return.
Topic 304
Extensions of time to file your tax return
Understand what a tax extension changes—and what it does not.
Topic 305
Recordkeeping
Plain-English IRS guidance on recordkeeping.
Topic 306
Penalty for underpayment of estimated tax
Learn why estimated-tax underpayments can create a penalty.
Topic 307
Backup withholding
Plain-English IRS guidance on backup withholding.
Topic 308
Amended returns
See when an amended return may be needed to correct a filed return.
Topic 309
Roth IRA contributions
Review the IRS rules for contributing to a Roth IRA.
Topic 310
Coverdell Education Savings Accounts
Plain-English IRS guidance on coverdell education savings accounts.
Types of income
Topic 401
Wages and salaries
Plain-English IRS guidance on wages and salaries.
Topic 409
Capital gains and losses
Learn how gains and losses from selling investments and property are reported.
Topic 423
401(k) plans
Get an overview of how 401(k) plans fit into tax planning.
Topic 424
Passive activities – Losses and credits
Review how passive activities can affect reported losses and credits.
Topic 425
Stock options
Plain-English IRS guidance on stock options.
Topic 427
Traders in securities (Information for Form 1040 or 1040-SR filers)
Plain-English IRS guidance on traders in securities (information for form 1040 or 1040-sr filers).
Topic 429
Receipt of stock in a demutualization
Plain-English IRS guidance on receipt of stock in a demutualization.
Topic 430
Canceled debt – Is it taxable or not?
Plain-English IRS guidance on canceled debt – is it taxable or not?.
Topic 431
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)
Plain-English IRS guidance on form 1099-a (acquisition or abandonment of secured property) and form 1099-c (cancellation of debt).
Topic 432
Individual retirement arrangements (IRAs)
Compare the federal tax basics for individual retirement arrangements, including IRAs.
Adjustments to income
Topic 451
Alimony and separate maintenance
Plain-English IRS guidance on alimony and separate maintenance.
Topic 452
Bad debt deduction
Plain-English IRS guidance on bad debt deduction.
Topic 453
Moving expenses for members of the Armed Forces and the Intelligence Community
Plain-English IRS guidance on moving expenses for members of the armed forces and the intelligence community.
Topic 455
Student loan interest deduction
Plain-English IRS guidance on student loan interest deduction.
Topic 456
Educator expense deduction
Learn the rules for claiming the student loan interest deduction.
Itemized deductions
Topic 501
Should I itemize?
Use the IRS framework to decide whether itemizing may help your return.
Topic 502
Medical and dental expenses
Plain-English IRS guidance on medical and dental expenses.
Topic 503
Deductible taxes
Plain-English IRS guidance on deductible taxes.
Topic 504
Home mortgage points
Plain-English IRS guidance on home mortgage points.
Topic 505
Interest expense
Plain-English IRS guidance on interest expense.
Topic 506
Charitable contributions
Review federal rules for deducting eligible charitable gifts.
Topic 508
Business use of home
Learn when a home office may qualify as a business deduction.
Topic 509
Business use of car
Understand the federal deduction rules for business driving.
Topic 510
Business travel expenses
Review deductible travel costs connected to business activity.
Topic 511
Work-related education expenses
Review the rules for work-related education expenses.
Topic 513
Casualty, disaster, and theft losses
Learn how casualty, disaster, and theft losses may affect a return.
Tax computation
Topic 515
Standard deduction
Compare the standard deduction with other ways to reduce taxable income.
Topic 551
Tax and credits figured by the IRS
Plain-English IRS guidance on tax and credits figured by the irs.
Topic 552
Tax on a child's investment and other unearned income (Kiddie tax)
Plain-English IRS guidance on tax on a child's investment and other unearned income (kiddie tax).
Topic 553
Self-employment tax
Understand the Social Security and Medicare tax that can apply to self-employed net profit.
Topic 554
Alternative minimum tax
Plain-English IRS guidance on alternative minimum tax.
Topic 556
Additional tax on early distributions from traditional and Roth IRAs
Plain-English IRS guidance on additional tax on early distributions from traditional and roth iras.
Topic 557
Additional tax on early distributions from retirement plans other than IRAs
Plain-English IRS guidance on additional tax on early distributions from retirement plans other than iras.
Topic 558
Net investment income tax
Plain-English IRS guidance on net investment income tax.
Topic 559
Additional Medicare Tax
Plain-English IRS guidance on additional medicare tax.
Tax credits
Topic 601
Earned income credit
Check the basic rules for the federal earned income credit.
Topic 602
Child and dependent care credit
Review the credit for qualifying care expenses that let you work or look for work.
Topic 603
Excess Social Security and RRTA tax withheld
Plain-English IRS guidance on excess social security and rrta tax withheld.
Topic 608
Retirement savings contributions credit
Learn about the retirement savings contributions credit for eligible taxpayers.
Topic 610
The premium tax credit
Understand the premium tax credit for qualifying health coverage.
IRS notices
Topic 651
Notices – What to do
Use a practical starting point when an IRS notice or letter arrives.
Topic 652
Notice of underreported income – CP2000
Understand a CP2000 underreported-income notice and the response choices it presents.
Topic 653
IRS notices and bills, penalties, and interest charges
Learn how IRS notices, bills, penalties, and interest fit together.
Topic 654
Understanding your CP75 or CP75A Notice Request for Supporting Documentation
Understand what the IRS may request in a CP75 or CP75A supporting-documentation notice.
Basis of assets, depreciation and sale of assets
Topic 701
Sale of your home
Review the federal rules for reporting the sale of a primary home.
Topic 703
Basis of assets
Learn how basis affects gain, loss, and taxable proceeds when an asset is sold.
Topic 704
Depreciation
Understand how depreciation spreads an asset’s cost over time.
Topic 705
Installment sales
Review the rules for reporting a sale when the buyer pays over time.
Employer tax information
Topic 751
Social Security and Medicare withholding rates
Plain-English IRS guidance on social security and medicare withholding rates.
Topic 752
Filing Forms W-2 and W-3
Plain-English IRS guidance on filing forms w-2 and w-3.
Topic 753
Form W-4 – Employee's Withholding Certificate
Understand how Form W-4 tells an employer how much federal income tax to withhold.
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A reference, not a substitute for advice. IRS topics are general information. Your filing status, income, records, and New Jersey facts can change the answer.
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