IRS Pub 17

IRS Publication 17 — Your Federal Income Tax

Artículos (748)

748 artículos totales

Art.
Accelerated death benefits

Artículo Accelerated death benefits. Accelerated death benefits

Art.
Access your online account (individual taxpayers only).

Artículo Access your online account (individual taxpayers only).. Access your online account (individual taxpayers only).

Art.
Accident insurance

Artículo Accident insurance. Accident insurance

Art.
Accidental death benefits.

Artículo Accidental death benefits.. Accidental death benefits.

Art.
Accounting period.

Artículo Accounting period.. Accounting period.

Art.
Accounting period.

Artículo Accounting period.. Accounting period.

Art.
Accounting periods

Artículo Accounting periods. Accounting periods

Art.
Accrual method taxpayers

Artículo Accrual method taxpayers. Accrual method taxpayers

Art.
Accrual method.

Artículo Accrual method.. Accrual method.

Art.
Accrued leave payment.

Artículo Accrued leave payment.. Accrued leave payment.

Art.
Accrued leave payment.

Artículo Accrued leave payment.. Accrued leave payment.

Art.
Accuracy-related penalty.

Artículo Accuracy-related penalty.. Accuracy-related penalty.

Art.
Activities not engaged in for profit.

Artículo Activities not engaged in for profit.. Activities not engaged in for profit.

Art.
Additional tax on distributions of conversion and certain rollover contributions within 5-year peri

Artículo Additional tax on distributions of conversion and certain rollover contributions within 5-year peri. Additional tax on distributions of conversion and certain rollover contributions within 5-year period.

Art.
Adequate disclosure.

Artículo Adequate disclosure.. Adequate disclosure.

Art.
Adjustments and tax preference items.

Artículo Adjustments and tax preference items.. Adjustments and tax preference items.

Art.
adopted

Artículo adopted. adopted

Art.
Adopted child

Artículo Adopted child. Adopted child

Art.
Adopted child.

Artículo Adopted child.. Adopted child.

Art.
Adopted child.

Artículo Adopted child.. Adopted child.

Art.
Adopted child.

Artículo Adopted child.. Adopted child.

Art.
adopted children

Artículo adopted children. adopted children

Art.
Adoption

Artículo Adoption. Adoption

Art.
Adoption taxpayer identification number (ATIN).

Artículo Adoption taxpayer identification number (ATIN).. Adoption taxpayer identification number (ATIN).

Art.
Advance commissions and other earnings.

Artículo Advance commissions and other earnings.. Advance commissions and other earnings.

Art.
Age 59½ rule.

Artículo Age 59½ rule.. Age 59½ rule.

Art.
Age 65 or older or blind.

Artículo Age 65 or older or blind.. Age 65 or older or blind.

Art.
Alaska Permanent Fund dividend.

Artículo Alaska Permanent Fund dividend.. Alaska Permanent Fund dividend.

Art.
Alaska Permanent Fund dividends

Artículo Alaska Permanent Fund dividends. Alaska Permanent Fund dividends

Art.
Aliens.

Artículo Aliens.. Aliens.

Art.
Alimony

Artículo Alimony. Alimony

Art.
Alimony.

Artículo Alimony.. Alimony.

Art.
Allocated tips.

Artículo Allocated tips.. Allocated tips.

Art.
Allowances and reimbursements.

Artículo Allowances and reimbursements.. Allowances and reimbursements.

Art.
Alternative media preference.

Artículo Alternative media preference.. Alternative media preference.

Art.
Amount you owe.

Artículo Amount you owe.. Amount you owe.

Art.
Annulled marriages.

Artículo Annulled marriages.. Annulled marriages.

Art.
Applying the tiebreaker rules to divorced or separated parents (or parents who live apart)

Artículo Applying the tiebreaker rules to divorced or separated parents (or parents who live apart). Applying the tiebreaker rules to divorced or separated parents (or parents who live apart)

Art.
Archer MSA contributions.

Artículo Archer MSA contributions.. Archer MSA contributions.

Art.
Archer MSAs

Artículo Archer MSAs. Archer MSAs

Art.
Armed Forces

Artículo Armed Forces. Armed Forces

Art.
Armed Forces dependency allotments.

Artículo Armed Forces dependency allotments.. Armed Forces dependency allotments.

Art.
Babysitting.

Artículo Babysitting.. Babysitting.

Art.
Back pay awards.

Artículo Back pay awards.. Back pay awards.

Art.
Backup withholding.

Artículo Backup withholding.. Backup withholding.

Art.
Backup withholding.

Artículo Backup withholding.. Backup withholding.

Art.
Bad debts

Artículo Bad debts. Bad debts

Art.
Banks

Artículo Banks. Banks

Art.
base amount

Artículo base amount. base amount

Art.
Beneficiaries.

Artículo Beneficiaries.. Beneficiaries.

Art.
Beneficiary of an estate or trust.

Artículo Beneficiary of an estate or trust.. Beneficiary of an estate or trust.

Art.
Benefits from a previous employer's plan.

Artículo Benefits from a previous employer's plan.. Benefits from a previous employer's plan.

Art.
Benefits not taxable.

Artículo Benefits not taxable.. Benefits not taxable.

Art.
Blind persons

Artículo Blind persons. Blind persons

Art.
Bonuses

Artículo Bonuses. Bonuses

Art.
Bonuses and awards.

Artículo Bonuses and awards.. Bonuses and awards.

Art.
Born and died in 2025.

Artículo Born and died in 2025.. Born and died in 2025.

Art.
Bribes.

Artículo Bribes.. Bribes.

Art.
Brokers' commissions.

Artículo Brokers' commissions.. Brokers' commissions.

Art.
Brokers' commissions.

Artículo Brokers' commissions.. Brokers' commissions.

Art.
Business tax account.

Artículo Business tax account.. Business tax account.

Art.
Business taxes.

Artículo Business taxes.. Business taxes.

Art.
By interview.

Artículo By interview.. By interview.

Art.
By mail.

Artículo By mail.. By mail.

Art.
Cafeteria plans.

Artículo Cafeteria plans.. Cafeteria plans.

Art.
Campaign contributions

Artículo Campaign contributions. Campaign contributions

Art.
Campaign contributions.

Artículo Campaign contributions.. Campaign contributions.

Art.
Can you contribute to a Roth IRA for your spouse?

Artículo Can you contribute to a Roth IRA for your spouse?. Can you contribute to a Roth IRA for your spouse?

Art.
Cancellation of debt

Artículo Cancellation of debt. Cancellation of debt

Art.
Capital expenses.

Artículo Capital expenses.. Capital expenses.

Art.
Carpools.

Artículo Carpools.. Carpools.

Art.
Cash method taxpayers

Artículo Cash method taxpayers. Cash method taxpayers

Art.
Cash method.

Artículo Cash method.. Cash method.

Art.
Cash rebates.

Artículo Cash rebates.. Cash rebates.

Art.
Casualty insurance and other reimbursements.

Artículo Casualty insurance and other reimbursements.. Casualty insurance and other reimbursements.

Art.
Certificates of deposit (CDs).

Artículo Certificates of deposit (CDs).. Certificates of deposit (CDs).

Art.
Certificates of deposit and other deferred interest accounts.

Artículo Certificates of deposit and other deferred interest accounts.. Certificates of deposit and other deferred interest accounts.

Art.
Change in estimated tax.

Artículo Change in estimated tax.. Change in estimated tax.

Art.
Changing your mind.

Artículo Changing your mind.. Changing your mind.

Art.
Changing your withholding for 2027.

Artículo Changing your withholding for 2027.. Changing your withholding for 2027.

Art.
Charitable contributions

Artículo Charitable contributions. Charitable contributions

Art.
Check received or available.

Artículo Check received or available.. Check received or available.

Art.
Checking the status of your amended return.

Artículo Checking the status of your amended return.. Checking the status of your amended return.

Art.
Child born alive.

Artículo Child born alive.. Child born alive.

Art.
Child care

Artículo Child care. Child care

Art.
Child in Canada or Mexico.

Artículo Child in Canada or Mexico.. Child in Canada or Mexico.

Art.
Child support

Artículo Child support. Child support

Art.
Child support payments.

Artículo Child support payments.. Child support payments.

Art.
Child tax credit

Artículo Child tax credit. Child tax credit

Art.
Child tax credit.

Artículo Child tax credit.. Child tax credit.

Art.
Child’s earnings.

Artículo Child’s earnings.. Child’s earnings.

Art.
Childcare expenses.

Artículo Childcare expenses.. Childcare expenses.

Art.
Childcare providers.

Artículo Childcare providers.. Childcare providers.

Art.
children of divorced or separated parents (or parents who live apart)

Artículo children of divorced or separated parents (or parents who live apart). children of divorced or separated parents (or parents who live apart)

Art.
children who were born or died during the year

Artículo children who were born or died during the year. children who were born or died during the year

Art.
Children, subheading: Investment income of child under age 18

Artículo Children, subheading: Investment income of child under age 18. Children, subheading: Investment income of child under age 18

Art.
Choice to treat spouse as resident.

Artículo Choice to treat spouse as resident.. Choice to treat spouse as resident.

Art.
Chronically ill individual.

Artículo Chronically ill individual.. Chronically ill individual.

Art.
Citizens outside U.S.

Artículo Citizens outside U.S.. Citizens outside U.S.

Art.
Clergy

Artículo Clergy. Clergy

Art.
Coal and iron ore.

Artículo Coal and iron ore.. Coal and iron ore.

Art.
Collectibles

Artículo Collectibles. Collectibles

Art.
Collectibles.

Artículo Collectibles.. Collectibles.

Art.
Combat zone

Artículo Combat zone. Combat zone

Art.
Comments and suggestions.

Artículo Comments and suggestions.. Comments and suggestions.

Art.
Community property laws.

Artículo Community property laws.. Community property laws.

Art.
community property state

Artículo community property state. community property state

Art.
Community property states.

Artículo Community property states.. Community property states.

Art.
Community property.

Artículo Community property.. Community property.

Art.
Commuter highway vehicle.

Artículo Commuter highway vehicle.. Commuter highway vehicle.

Art.
compensation

Artículo compensation. compensation

Art.
Completing Form 1040-X.

Artículo Completing Form 1040-X.. Completing Form 1040-X.

Art.
Conditions for exclusion.

Artículo Conditions for exclusion.. Conditions for exclusion.

Art.
Considered married.

Artículo Considered married.. Considered married.

Art.
Constructive receipt.

Artículo Constructive receipt.. Constructive receipt.

Art.
Constructive receipt.

Artículo Constructive receipt.. Constructive receipt.

Art.
Contacting your local TAC.

Artículo Contacting your local TAC.. Contacting your local TAC.

Art.
Contributions not reported.

Artículo Contributions not reported.. Contributions not reported.

Art.
Contributions not required.

Artículo Contributions not required.. Contributions not required.

Art.
Contributions to state benefit funds.

Artículo Contributions to state benefit funds.. Contributions to state benefit funds.

Art.
Conversion methods.

Artículo Conversion methods.. Conversion methods.

Art.
Converting from a SIMPLE IRA.

Artículo Converting from a SIMPLE IRA.. Converting from a SIMPLE IRA.

Art.
Cooperative housing

Artículo Cooperative housing. Cooperative housing

Art.
Copies of tax returns.

Artículo Copies of tax returns.. Copies of tax returns.

Art.
Copyrights and patents.

Artículo Copyrights and patents.. Copyrights and patents.

Art.
Corporate director.

Artículo Corporate director.. Corporate director.

Art.
Cost basis.

Artículo Cost basis.. Cost basis.

Art.
Cost paid by you.

Artículo Cost paid by you.. Cost paid by you.

Art.
Coupon bonds.

Artículo Coupon bonds.. Coupon bonds.

Art.
Court awards and damages.

Artículo Court awards and damages.. Court awards and damages.

Art.
Court-appointed conservator, guardian, or other fiduciary.

Artículo Court-appointed conservator, guardian, or other fiduciary.. Court-appointed conservator, guardian, or other fiduciary.

Art.
Cousin.

Artículo Cousin.. Cousin.

Art.
Covered by an employer retirement plan.

Artículo Covered by an employer retirement plan.. Covered by an employer retirement plan.

Art.
Credit card insurance.

Artículo Credit card insurance.. Credit card insurance.

Art.
Credit for child and dependent care expenses.

Artículo Credit for child and dependent care expenses.. Credit for child and dependent care expenses.

Art.
Credit for the elderly or the disabled.

Artículo Credit for the elderly or the disabled.. Credit for the elderly or the disabled.

Art.
Credits

Artículo Credits. Credits

Art.
Credits.

Artículo Credits.. Credits.

Art.
Cumulative wage method.

Artículo Cumulative wage method.. Cumulative wage method.

Art.
Current income not required to be distributed.

Artículo Current income not required to be distributed.. Current income not required to be distributed.

Art.
Current income required to be distributed.

Artículo Current income required to be distributed.. Current income required to be distributed.

Art.
Custodial parent and noncustodial parent.

Artículo Custodial parent and noncustodial parent.. Custodial parent and noncustodial parent.

Art.
Damages from lawsuits

Artículo Damages from lawsuits. Damages from lawsuits

Art.
Death of a spouse.

Artículo Death of a spouse.. Death of a spouse.

Art.
Death or birth.

Artículo Death or birth.. Death or birth.

Art.
Death or birth.

Artículo Death or birth.. Death or birth.

Art.
Death or birth.

Artículo Death or birth.. Death or birth.

Art.
Debts

Artículo Debts. Debts

Art.
Debts paid for you.

Artículo Debts paid for you.. Debts paid for you.

Art.
Decedent's final return.

Artículo Decedent's final return.. Decedent's final return.

Art.
Decedents

Artículo Decedents. Decedents

Art.
Decedents.

Artículo Decedents.. Decedents.

Art.
Deduction exceeds $3,000.

Artículo Deduction exceeds $3,000.. Deduction exceeds $3,000.

Art.
Deduction phaseout.

Artículo Deduction phaseout.. Deduction phaseout.

Art.
Department of Veterans Affairs (VA) payments.

Artículo Department of Veterans Affairs (VA) payments.. Department of Veterans Affairs (VA) payments.

Art.
Dependent’s SSN.

Artículo Dependent’s SSN.. Dependent’s SSN.

Art.
Depletion.

Artículo Depletion.. Depletion.

Art.
Designating year for which contribution is made.

Artículo Designating year for which contribution is made.. Designating year for which contribution is made.

Art.
Differential wage payments.

Artículo Differential wage payments.. Differential wage payments.

Art.
Differential wage payments.

Artículo Differential wage payments.. Differential wage payments.

Art.
Difficulty-of-care payments.

Artículo Difficulty-of-care payments.. Difficulty-of-care payments.

Art.
Disability payments.

Artículo Disability payments.. Disability payments.

Art.
Disability.

Artículo Disability.. Disability.

Art.
Disaster relief grants.

Artículo Disaster relief grants.. Disaster relief grants.

Art.
Disaster relief payments.

Artículo Disaster relief payments.. Disaster relief payments.

Art.
Disasters.

Artículo Disasters.. Disasters.

Art.
Disclosure statement.

Artículo Disclosure statement.. Disclosure statement.

Art.
Discounted mortgage loan.

Artículo Discounted mortgage loan.. Discounted mortgage loan.

Art.
Distributions by the required beginning date.

Artículo Distributions by the required beginning date.. Distributions by the required beginning date.

Art.
Distributions reported on Form 1099-R.

Artículo Distributions reported on Form 1099-R.. Distributions reported on Form 1099-R.

Art.
Division of real estate taxes between buyers and sellers.

Artículo Division of real estate taxes between buyers and sellers.. Division of real estate taxes between buyers and sellers.

Art.
Divorced individuals.

Artículo Divorced individuals.. Divorced individuals.

Art.
Divorced persons.

Artículo Divorced persons.. Divorced persons.

Art.
Divorced persons.

Artículo Divorced persons.. Divorced persons.

Art.
Divorced taxpayer.

Artículo Divorced taxpayer.. Divorced taxpayer.

Art.
Down payment assistance.

Artículo Down payment assistance.. Down payment assistance.

Art.
Dual-status taxpayer.

Artículo Dual-status taxpayer.. Dual-status taxpayer.

Art.
Dual-status taxpayers

Artículo Dual-status taxpayers. Dual-status taxpayers

Art.
Due dates

Artículo Due dates. Due dates

Art.
E-file

Artículo E-file. E-file

Art.
E-file and pay by credit or debit card or by direct transfer from your bank account.

Artículo E-file and pay by credit or debit card or by direct transfer from your bank account.. E-file and pay by credit or debit card or by direct transfer from your bank account.

Art.
E-file options.

Artículo E-file options.. E-file options.

Art.
E-file using your personal computer or a tax professional.

Artículo E-file using your personal computer or a tax professional.. E-file using your personal computer or a tax professional.

Art.
Early distributions defined.

Artículo Early distributions defined.. Early distributions defined.

Art.
Early distributions tax.

Artículo Early distributions tax.. Early distributions tax.

Art.
Early withdrawal from deferred interest account, subheading: Tax on

Artículo Early withdrawal from deferred interest account, subheading: Tax on. Early withdrawal from deferred interest account, subheading: Tax on

Art.
Earned income credit

Artículo Earned income credit. Earned income credit

Art.
Earned income credit.

Artículo Earned income credit.. Earned income credit.

Art.
Earned income defined.

Artículo Earned income defined.. Earned income defined.

Art.
Educational assistance

Artículo Educational assistance. Educational assistance

Art.
Effect on an IRA account.

Artículo Effect on an IRA account.. Effect on an IRA account.

Art.
Effect on state tax liability.

Artículo Effect on state tax liability.. Effect on state tax liability.

Art.
Electing to itemize for state tax or other purposes.

Artículo Electing to itemize for state tax or other purposes.. Electing to itemize for state tax or other purposes.

Art.
Election precinct official.

Artículo Election precinct official.. Election precinct official.

Art.
Elective deferrals.

Artículo Elective deferrals.. Elective deferrals.

Art.
Electronic records.

Artículo Electronic records.. Electronic records.

Art.
Emotional distress.

Artículo Emotional distress.. Emotional distress.

Art.
Employee achievement award.

Artículo Employee achievement award.. Employee achievement award.

Art.
Employee awards or bonuses.

Artículo Employee awards or bonuses.. Employee awards or bonuses.

Art.
Employee business expenses

Artículo Employee business expenses. Employee business expenses

Art.
Employees of foreign governments or international organizations.

Artículo Employees of foreign governments or international organizations.. Employees of foreign governments or international organizations.

Art.
Employees of international organizations or foreign governments.

Artículo Employees of international organizations or foreign governments.. Employees of international organizations or foreign governments.

Art.
Employers can register to use Business Services Online.

Artículo Employers can register to use Business Services Online.. Employers can register to use Business Services Online.

Art.
Employment abroad.

Artículo Employment abroad.. Employment abroad.

Art.
Employment agency fees.

Artículo Employment agency fees.. Employment agency fees.

Art.
Energy conservation measure.

Artículo Energy conservation measure.. Energy conservation measure.

Art.
Energy conservation subsidies.

Artículo Energy conservation subsidies.. Energy conservation subsidies.

Art.
Entire cost excluded.

Artículo Entire cost excluded.. Entire cost excluded.

Art.
Equal amounts.

Artículo Equal amounts.. Equal amounts.

Art.
Errors

Artículo Errors. Errors

Art.
Estate and trust income.

Artículo Estate and trust income.. Estate and trust income.

Art.
Estate beneficiaries

Artículo Estate beneficiaries. Estate beneficiaries

Art.
Estate tax

Artículo Estate tax. Estate tax

Art.
Estimated tax not required.

Artículo Estimated tax not required.. Estimated tax not required.

Art.
Estimated tax payments.

Artículo Estimated tax payments.. Estimated tax payments.

Art.
Estimated tax payments.

Artículo Estimated tax payments.. Estimated tax payments.

Art.
exception

Artículo exception. exception

Art.
Exception

Artículo Exception. Exception

Art.
Exception.

Artículo Exception.. Exception.

Art.
Exception.

Artículo Exception.. Exception.

Art.
Exception.

Artículo Exception.. Exception.

Art.
Exception.

Artículo Exception.. Exception.

Art.
Exceptions for special types of refunds.

Artículo Exceptions for special types of refunds.. Exceptions for special types of refunds.

Art.
Excess due to incorrect rollover information.

Artículo Excess due to incorrect rollover information.. Excess due to incorrect rollover information.

Art.
Excise taxes

Artículo Excise taxes. Excise taxes

Art.
Excluded debt.

Artículo Excluded debt.. Excluded debt.

Art.
Exclusion for chronic illness.

Artículo Exclusion for chronic illness.. Exclusion for chronic illness.

Art.
Exclusion for terminal illness.

Artículo Exclusion for terminal illness.. Exclusion for terminal illness.

Art.
Exclusion limit.

Artículo Exclusion limit.. Exclusion limit.

Art.
exclusions

Artículo exclusions. exclusions

Art.
Executors and administrators

Artículo Executors and administrators. Executors and administrators

Art.
Exempt-interest dividends.

Artículo Exempt-interest dividends.. Exempt-interest dividends.

Art.
Exemption from tax.

Artículo Exemption from tax.. Exemption from tax.

Art.
Expense allowances.

Artículo Expense allowances.. Expense allowances.

Art.
Expenses paid by another.

Artículo Expenses paid by another.. Expenses paid by another.

Art.
Extension of rollover period.

Artículo Extension of rollover period.. Extension of rollover period.

Art.
Extension of time to file

Artículo Extension of time to file. Extension of time to file

Art.
Failure to supply SSN.

Artículo Failure to supply SSN.. Failure to supply SSN.

Art.
Fair rental value defined.

Artículo Fair rental value defined.. Fair rental value defined.

Art.
Farmers

Artículo Farmers. Farmers

Art.
Farming

Artículo Farming. Farming

Art.
Farmworkers.

Artículo Farmworkers.. Farmworkers.

Art.
Federal employees

Artículo Federal employees. Federal employees

Art.
Federal Employees’ Compensation Act (FECA).

Artículo Federal Employees’ Compensation Act (FECA).. Federal Employees’ Compensation Act (FECA).

Art.
Federal income tax

Artículo Federal income tax. Federal income tax

Art.
Federal income tax refund.

Artículo Federal income tax refund.. Federal income tax refund.

Art.
Federal judges.

Artículo Federal judges.. Federal judges.

Art.
Fees for services.

Artículo Fees for services.. Fees for services.

Art.
Fiduciaries

Artículo Fiduciaries. Fiduciaries

Art.
Figuring the taxable cost.

Artículo Figuring the taxable cost.. Figuring the taxable cost.

Art.
Figuring total income.

Artículo Figuring total income.. Figuring total income.

Art.
Filing a paper Form 4868.

Artículo Filing a paper Form 4868.. Filing a paper Form 4868.

Art.
Filing a tax return.

Artículo Filing a tax return.. Filing a tax return.

Art.
Filing an amended return.

Artículo Filing an amended return.. Filing an amended return.

Art.
Filing before a contribution is made.

Artículo Filing before a contribution is made.. Filing before a contribution is made.

Art.
Filing electronic returns on time.

Artículo Filing electronic returns on time.. Filing electronic returns on time.

Art.
Filing for a decedent.

Artículo Filing for a decedent.. Filing for a decedent.

Art.
Filing Form 1040-X.

Artículo Filing Form 1040-X.. Filing Form 1040-X.

Art.
Filing late.

Artículo Filing late.. Filing late.

Art.
Filing late.

Artículo Filing late.. Filing late.

Art.
Filing requirements

Artículo Filing requirements. Filing requirements

Art.
Filing status.

Artículo Filing status.. Filing status.

Art.
financially disabled

Artículo financially disabled. financially disabled

Art.
Fiscal-year taxpayers.

Artículo Fiscal-year taxpayers.. Fiscal-year taxpayers.

Art.
Foreign address.

Artículo Foreign address.. Foreign address.

Art.
Foreign earned income.

Artículo Foreign earned income.. Foreign earned income.

Art.
Foreign employment

Artículo Foreign employment. Foreign employment

Art.
Foreign income taxes

Artículo Foreign income taxes. Foreign income taxes

Art.
Foreign income taxes.

Artículo Foreign income taxes.. Foreign income taxes.

Art.
Foreign students' place of residence.

Artículo Foreign students' place of residence.. Foreign students' place of residence.

Art.
Foreign taxes.

Artículo Foreign taxes.. Foreign taxes.

Art.
Form 1040

Artículo Form 1040. Form 1040

Art.
Form 1040 or 1040-SR

Artículo Form 1040 or 1040-SR. Form 1040 or 1040-SR

Art.
Form 1040 or 1040-SR.

Artículo Form 1040 or 1040-SR.. Form 1040 or 1040-SR.

Art.
Form 1040-X.

Artículo Form 1040-X.. Form 1040-X.

Art.
Form 1099-B from barter exchange.

Artículo Form 1099-B from barter exchange.. Form 1099-B from barter exchange.

Art.
Form 1099-C.

Artículo Form 1099-C.. Form 1099-C.

Art.
Form 1099-INT for U.S. savings bonds interest.

Artículo Form 1099-INT for U.S. savings bonds interest.. Form 1099-INT for U.S. savings bonds interest.

Art.
Form 1099-INT.

Artículo Form 1099-INT.. Form 1099-INT.

Art.
Form 1099-INT.

Artículo Form 1099-INT.. Form 1099-INT.

Art.
Form 1099-OID.

Artículo Form 1099-OID.. Form 1099-OID.

Art.
Form 1099-S.

Artículo Form 1099-S.. Form 1099-S.

Art.
Form 1099.

Artículo Form 1099.. Form 1099.

Art.
Form 5329 not required.

Artículo Form 5329 not required.. Form 5329 not required.

Art.
Form 8453.

Artículo Form 8453.. Form 8453.

Art.
Form 8606

Artículo Form 8606. Form 8606

Art.
Form 8606.

Artículo Form 8606.. Form 8606.

Art.
Form 8815.

Artículo Form 8815.. Form 8815.

Art.
Form 8853.

Artículo Form 8853.. Form 8853.

Art.
Form W-2

Artículo Form W-2. Form W-2

Art.
Form W-2.

Artículo Form W-2.. Form W-2.

Art.
Form W-2.

Artículo Form W-2.. Form W-2.

Art.
Form W-2.

Artículo Form W-2.. Form W-2.

Art.
Form W-2.

Artículo Form W-2.. Form W-2.

Art.
Form W-2G.

Artículo Form W-2G.. Form W-2G.

Art.
Form W-2G.

Artículo Form W-2G.. Form W-2G.

Art.
Form W-4S.

Artículo Form W-4S.. Form W-4S.

Art.
Forms W-2 and W-2G.

Artículo Forms W-2 and W-2G.. Forms W-2 and W-2G.

Art.
Foster care payments and expenses.

Artículo Foster care payments and expenses.. Foster care payments and expenses.

Art.
Foster care providers.

Artículo Foster care providers.. Foster care providers.

Art.
Foster care.

Artículo Foster care.. Foster care.

Art.
Foster child.

Artículo Foster child.. Foster child.

Art.
Foster child.

Artículo Foster child.. Foster child.

Art.
Found property.

Artículo Found property.. Found property.

Art.
Fraud.

Artículo Fraud.. Fraud.

Art.
Fraud.

Artículo Fraud.. Fraud.

Art.
Free options for tax preparation.

Artículo Free options for tax preparation.. Free options for tax preparation.

Art.
Free tour.

Artículo Free tour.. Free tour.

Art.
Fringe benefits

Artículo Fringe benefits. Fringe benefits

Art.
Frivolous tax submission.

Artículo Frivolous tax submission.. Frivolous tax submission.

Art.
Gains and losses

Artículo Gains and losses. Gains and losses

Art.
Gambling winnings and losses

Artículo Gambling winnings and losses. Gambling winnings and losses

Art.
Gambling winnings.

Artículo Gambling winnings.. Gambling winnings.

Art.
Garnished wages.

Artículo Garnished wages.. Garnished wages.

Art.
general limit

Artículo general limit. general limit

Art.
General rule

Artículo General rule. General rule

Art.
Get a transcript of your return.

Artículo Get a transcript of your return.. Get a transcript of your return.

Art.
Getting answers to your tax questions.

Artículo Getting answers to your tax questions.. Getting answers to your tax questions.

Art.
Getting tax forms and publications.

Artículo Getting tax forms and publications.. Getting tax forms and publications.

Art.
Getting tax forms, instructions, and publications.

Artículo Getting tax forms, instructions, and publications.. Getting tax forms, instructions, and publications.

Art.
Getting tax publications and instructions in eBook format.

Artículo Getting tax publications and instructions in eBook format.. Getting tax publications and instructions in eBook format.

Art.
Gifts and inheritances.

Artículo Gifts and inheritances.. Gifts and inheritances.

Art.
Gold and silver

Artículo Gold and silver. Gold and silver

Art.
Government cost-of-living allowances.

Artículo Government cost-of-living allowances.. Government cost-of-living allowances.

Art.
Grantor trust.

Artículo Grantor trust.. Grantor trust.

Art.
Gross income defined.

Artículo Gross income defined.. Gross income defined.

Art.
Gross income.

Artículo Gross income.. Gross income.

Art.
Group-term life insurance

Artículo Group-term life insurance. Group-term life insurance

Art.
Group-term life insurance.

Artículo Group-term life insurance.. Group-term life insurance.

Art.
Head of household

Artículo Head of household. Head of household

Art.
Head of household or qualifying surviving spouse.

Artículo Head of household or qualifying surviving spouse.. Head of household or qualifying surviving spouse.

Art.
Health flexible spending arrangement (health FSA).

Artículo Health flexible spending arrangement (health FSA).. Health flexible spending arrangement (health FSA).

Art.
Health reimbursement arrangement (HRA).

Artículo Health reimbursement arrangement (HRA).. Health reimbursement arrangement (HRA).

Art.
Health savings account (HSA).

Artículo Health savings account (HSA).. Health savings account (HSA).

Art.
Hobby losses.

Artículo Hobby losses.. Hobby losses.

Art.
Holiday gifts.

Artículo Holiday gifts.. Holiday gifts.

Art.
Home for the aged.

Artículo Home for the aged.. Home for the aged.

Art.
Homeowners' association charges.

Artículo Homeowners' association charges.. Homeowners' association charges.

Art.
Household workers.

Artículo Household workers.. Household workers.

Art.
Housekeepers, maids, or servants.

Artículo Housekeepers, maids, or servants.. Housekeepers, maids, or servants.

Art.
Housing.

Artículo Housing.. Housing.

Art.
How much to pay to avoid a penalty.

Artículo How much to pay to avoid a penalty.. How much to pay to avoid a penalty.

Art.
How this publication is arranged.

Artículo How this publication is arranged.. How this publication is arranged.

Art.
How to claim dependents.

Artículo How to claim dependents.. How to claim dependents.

Art.
How to file.

Artículo How to file.. How to file.

Art.
How to get the automatic extension.

Artículo How to get the automatic extension.. How to get the automatic extension.

Art.
How to treat withdrawn contributions.

Artículo How to treat withdrawn contributions.. How to treat withdrawn contributions.

Art.
Icons.

Artículo Icons.. Icons.

Art.
If your spouse is covered.

Artículo If your spouse is covered.. If your spouse is covered.

Art.
Illegal activities.

Artículo Illegal activities.. Illegal activities.

Art.
Income from property given to a child.

Artículo Income from property given to a child.. Income from property given to a child.

Art.
Income paid in advance.

Artículo Income paid in advance.. Income paid in advance.

Art.
Indian fishing rights.

Artículo Indian fishing rights.. Indian fishing rights.

Art.
Indian tribal government.

Artículo Indian tribal government.. Indian tribal government.

Art.
Indians

Artículo Indians. Indians

Art.
Individual retirement arrangements (IRAs)

Artículo Individual retirement arrangements (IRAs). Individual retirement arrangements (IRAs)

Art.
Individual retirement arrangements (IRAs).

Artículo Individual retirement arrangements (IRAs).. Individual retirement arrangements (IRAs).

Art.
Individual taxpayer identification number (ITIN)

Artículo Individual taxpayer identification number (ITIN). Individual taxpayer identification number (ITIN)

Art.
Inheritance

Artículo Inheritance. Inheritance

Art.
Inherited IRAs

Artículo Inherited IRAs. Inherited IRAs

Art.
Inherited pension or individual retirement arrangement (IRA).

Artículo Inherited pension or individual retirement arrangement (IRA).. Inherited pension or individual retirement arrangement (IRA).

Art.
Innocent spouse relief

Artículo Innocent spouse relief. Innocent spouse relief

Art.
Innocent spouse relief.

Artículo Innocent spouse relief.. Innocent spouse relief.

Art.
Installment agreements

Artículo Installment agreements. Installment agreements

Art.
Interest included in canceled debt.

Artículo Interest included in canceled debt.. Interest included in canceled debt.

Art.
Interest income on frozen deposits.

Artículo Interest income on frozen deposits.. Interest income on frozen deposits.

Art.
Interest on erroneous refund.

Artículo Interest on erroneous refund.. Interest on erroneous refund.

Art.
Interest on frozen deposits.

Artículo Interest on frozen deposits.. Interest on frozen deposits.

Art.
Interest on insurance dividends.

Artículo Interest on insurance dividends.. Interest on insurance dividends.

Art.
Interest on penalties.

Artículo Interest on penalties.. Interest on penalties.

Art.
Interest on qualified savings bonds.

Artículo Interest on qualified savings bonds.. Interest on qualified savings bonds.

Art.
Interest on recovery.

Artículo Interest on recovery.. Interest on recovery.

Art.
Interest on refund.

Artículo Interest on refund.. Interest on refund.

Art.
Interest on tax refunds.

Artículo Interest on tax refunds.. Interest on tax refunds.

Art.
Introduction

Artículo Introduction. Introduction

Art.
IRA distributions delivered outside the United States.

Artículo IRA distributions delivered outside the United States.. IRA distributions delivered outside the United States.

Art.
IRA owners.

Artículo IRA owners.. IRA owners.

Art.
IRS Document Upload Tool.

Artículo IRS Document Upload Tool.. IRS Document Upload Tool.

Art.
IRS mission.

Artículo IRS mission.. IRS mission.

Art.
IRS social media.

Artículo IRS social media.. IRS social media.

Art.
Is there an age limit for contributions?

Artículo Is there an age limit for contributions?. Is there an age limit for contributions?

Art.
Itemized charges for services.

Artículo Itemized charges for services.. Itemized charges for services.

Art.
Itemized deductions

Artículo Itemized deductions. Itemized deductions

Art.
Job interview expenses.

Artículo Job interview expenses.. Job interview expenses.

Art.
Joint accounts.

Artículo Joint accounts.. Joint accounts.

Art.
Joint federal return.

Artículo Joint federal return.. Joint federal return.

Art.
Joint return and injured spouse.

Artículo Joint return and injured spouse.. Joint return and injured spouse.

Art.
Joint return.

Artículo Joint return.. Joint return.

Art.
Joint return.

Artículo Joint return.. Joint return.

Art.
Joint return.

Artículo Joint return.. Joint return.

Art.
Joint returns

Artículo Joint returns. Joint returns

Art.
Joint state and local returns.

Artículo Joint state and local returns.. Joint state and local returns.

Art.
Jury duty.

Artículo Jury duty.. Jury duty.

Art.
Kay Bailey Hutchison Spousal IRA limit

Artículo Kay Bailey Hutchison Spousal IRA limit. Kay Bailey Hutchison Spousal IRA limit

Art.
Kay Bailey Hutchison Spousal IRA.

Artículo Kay Bailey Hutchison Spousal IRA.. Kay Bailey Hutchison Spousal IRA.

Art.
Kickbacks.

Artículo Kickbacks.. Kickbacks.

Art.
kidnapped children

Artículo kidnapped children. kidnapped children

Art.
kidnapped children

Artículo kidnapped children. kidnapped children

Art.
Kinds of rollovers to a traditional IRA.

Artículo Kinds of rollovers to a traditional IRA.. Kinds of rollovers to a traditional IRA.

Art.
Kinds of traditional IRAs.

Artículo Kinds of traditional IRAs.. Kinds of traditional IRAs.

Art.
Labor unions

Artículo Labor unions. Labor unions

Art.
Life insurance

Artículo Life insurance. Life insurance

Art.
Lifetime learning credit

Artículo Lifetime learning credit. Lifetime learning credit

Art.
Limit on amount of refund.

Artículo Limit on amount of refund.. Limit on amount of refund.

Art.
Limit on exclusion.

Artículo Limit on exclusion.. Limit on exclusion.

Art.
Limitation on deduction for state and local taxes

Artículo Limitation on deduction for state and local taxes. Limitation on deduction for state and local taxes

Art.
Local assessments

Artículo Local assessments. Local assessments

Art.
Local law violated.

Artículo Local law violated.. Local law violated.

Art.
Lodging.

Artículo Lodging.. Lodging.

Art.
Long-term care coverage.

Artículo Long-term care coverage.. Long-term care coverage.

Art.
Long-term care insurance contracts

Artículo Long-term care insurance contracts. Long-term care insurance contracts

Art.
Losses

Artículo Losses. Losses

Art.
Losses.

Artículo Losses.. Losses.

Art.
Lotteries and raffles.

Artículo Lotteries and raffles.. Lotteries and raffles.

Art.
Lump-sum election.

Artículo Lump-sum election.. Lump-sum election.

Art.
Maintaining space in home.

Artículo Maintaining space in home.. Maintaining space in home.

Art.
Making a tax payment.

Artículo Making a tax payment.. Making a tax payment.

Art.
Married filing separately

Artículo Married filing separately. Married filing separately

Art.
Married persons living apart.

Artículo Married persons living apart.. Married persons living apart.

Art.
Married persons who filed separate returns.

Artículo Married persons who filed separate returns.. Married persons who filed separate returns.

Art.
Married persons.

Artículo Married persons.. Married persons.

Art.
Married taxpayers

Artículo Married taxpayers. Married taxpayers

Art.
Married taxpayers.

Artículo Married taxpayers.. Married taxpayers.

Art.
Married taxpayers.

Artículo Married taxpayers.. Married taxpayers.

Art.
Medical insurance premiums.

Artículo Medical insurance premiums.. Medical insurance premiums.

Art.
Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).

Artículo Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).. Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).

Art.
Medical savings accounts (MSAs)

Artículo Medical savings accounts (MSAs). Medical savings accounts (MSAs)

Art.
Medicare.

Artículo Medicare.. Medicare.

Art.
Military retirees.

Artículo Military retirees.. Military retirees.

Art.
Military retirement pay.

Artículo Military retirement pay.. Military retirement pay.

Art.
Ministers.

Artículo Ministers.. Ministers.

Art.
Ministers’ and military housing allowances.

Artículo Ministers’ and military housing allowances.. Ministers’ and military housing allowances.

Art.
Mobile-friendly forms.

Artículo Mobile-friendly forms.. Mobile-friendly forms.

Art.
modified AGI

Artículo modified AGI. modified AGI

Art.
Modified AGI

Artículo Modified AGI. Modified AGI

Art.
More information.

Artículo More information.. More information.

Art.
More information.

Artículo More information.. More information.

Art.
More information.

Artículo More information.. More information.

Art.
Mortgage assistance payments under section 235 of the National Housing Act.

Artículo Mortgage assistance payments under section 235 of the National Housing Act.. Mortgage assistance payments under section 235 of the National Housing Act.

Art.
Mortgage interest refund.

Artículo Mortgage interest refund.. Mortgage interest refund.

Art.
Mortgage relief upon sale or other disposition.

Artículo Mortgage relief upon sale or other disposition.. Mortgage relief upon sale or other disposition.

Art.
Mortgages

Artículo Mortgages. Mortgages

Art.
Must you withdraw or use Roth IRA assets?

Artículo Must you withdraw or use Roth IRA assets?. Must you withdraw or use Roth IRA assets?

Art.
Name change.

Artículo Name change.. Name change.

Art.
Name changed.

Artículo Name changed.. Name changed.

Art.
National Senior Services Corps programs.

Artículo National Senior Services Corps programs.. National Senior Services Corps programs.

Art.
Need someone to prepare your tax return?

Artículo Need someone to prepare your tax return?. Need someone to prepare your tax return?

Art.
Negative amounts.

Artículo Negative amounts.. Negative amounts.

Art.
Negligence or disregard.

Artículo Negligence or disregard.. Negligence or disregard.

Art.
New Form W-4.

Artículo New Form W-4.. New Form W-4.

Art.
No Form W-4.

Artículo No Form W-4.. No Form W-4.

Art.
No income subject to estimated tax during first period.

Artículo No income subject to estimated tax during first period.. No income subject to estimated tax during first period.

Art.
No SSN.

Artículo No SSN.. No SSN.

Art.
No SSN.

Artículo No SSN.. No SSN.

Art.
Nominee.

Artículo Nominee.. Nominee.

Art.
Nominees.

Artículo Nominees.. Nominees.

Art.
Nondeductible contributions.

Artículo Nondeductible contributions.. Nondeductible contributions.

Art.
Nonemployee compensation.

Artículo Nonemployee compensation.. Nonemployee compensation.

Art.
Nonpublicly offered mutual funds.

Artículo Nonpublicly offered mutual funds.. Nonpublicly offered mutual funds.

Art.
Nonqualified deferred compensation plans.

Artículo Nonqualified deferred compensation plans.. Nonqualified deferred compensation plans.

Art.
Nonresident alien or dual-status alien.

Artículo Nonresident alien or dual-status alien.. Nonresident alien or dual-status alien.

Art.
Nonresident alien spouse.

Artículo Nonresident alien spouse.. Nonresident alien spouse.

Art.
Nonresident alien spouse.

Artículo Nonresident alien spouse.. Nonresident alien spouse.

Art.
Nonresident alien.

Artículo Nonresident alien.. Nonresident alien.

Art.
Nonresident alien.

Artículo Nonresident alien.. Nonresident alien.

Art.
Nonresident aliens

Artículo Nonresident aliens. Nonresident aliens

Art.
Nontaxable combat pay.

Artículo Nontaxable combat pay.. Nontaxable combat pay.

Art.
Not enough pay to cover taxes.

Artículo Not enough pay to cover taxes.. Not enough pay to cover taxes.

Art.
Not filing a tax return.

Artículo Not filing a tax return.. Not filing a tax return.

Art.
Notary public.

Artículo Notary public.. Notary public.

Art.
Note received for services.

Artículo Note received for services.. Note received for services.

Art.
Nutrition Program for the Elderly.

Artículo Nutrition Program for the Elderly.. Nutrition Program for the Elderly.

Art.
Offset against debts.

Artículo Offset against debts.. Offset against debts.

Art.
Oil, gas, and minerals.

Artículo Oil, gas, and minerals.. Oil, gas, and minerals.

Art.
Ordering tax forms, instructions, and publications.

Artículo Ordering tax forms, instructions, and publications.. Ordering tax forms, instructions, and publications.

Art.
Ordinary income.

Artículo Ordinary income.. Ordinary income.

Art.
Other compensation.

Artículo Other compensation.. Other compensation.

Art.
Other taxes.

Artículo Other taxes.. Other taxes.

Art.
Other taxes.

Artículo Other taxes.. Other taxes.

Art.
Outplacement services.

Artículo Outplacement services.. Outplacement services.

Art.
Over-the-Phone Interpreter (OPI) Service.

Artículo Over-the-Phone Interpreter (OPI) Service.. Over-the-Phone Interpreter (OPI) Service.

Art.
Overpayment less than one dollar.

Artículo Overpayment less than one dollar.. Overpayment less than one dollar.

Art.
Overtime

Artículo Overtime. Overtime

Art.
P.O. box.

Artículo P.O. box.. P.O. box.

Art.
Parents who never married.

Artículo Parents who never married.. Parents who never married.

Art.
Part of future production sold.

Artículo Part of future production sold.. Part of future production sold.

Art.
Partial rollovers.

Artículo Partial rollovers.. Partial rollovers.

Art.
Passive activity

Artículo Passive activity. Passive activity

Art.
Paying tax late.

Artículo Paying tax late.. Paying tax late.

Art.
Payment for services.

Artículo Payment for services.. Payment for services.

Art.
Payment to an agent.

Artículo Payment to an agent.. Payment to an agent.

Art.
Payment to third party.

Artículo Payment to third party.. Payment to third party.

Art.
Payments by a union.

Artículo Payments by a union.. Payments by a union.

Art.
Payments to reduce cost of winter energy.

Artículo Payments to reduce cost of winter energy.. Payments to reduce cost of winter energy.

Art.
Payments.

Artículo Payments.. Payments.

Art.
Payments.

Artículo Payments.. Payments.

Art.
Peace Corps.

Artículo Peace Corps.. Peace Corps.

Art.
Penalties

Artículo Penalties. Penalties

Art.
Penalties.

Artículo Penalties.. Penalties.

Art.
Penalty for failure to file Form 8606.

Artículo Penalty for failure to file Form 8606.. Penalty for failure to file Form 8606.

Art.
Penalty for not providing social security number.

Artículo Penalty for not providing social security number.. Penalty for not providing social security number.

Art.
Penalty for overstatement.

Artículo Penalty for overstatement.. Penalty for overstatement.

Art.
Pension based on years of service.

Artículo Pension based on years of service.. Pension based on years of service.

Art.
Pension.

Artículo Pension.. Pension.

Art.
Permanent benefits.

Artículo Permanent benefits.. Permanent benefits.

Art.
Permanently and totally disabled

Artículo Permanently and totally disabled. Permanently and totally disabled

Art.
Personal property taxes

Artículo Personal property taxes. Personal property taxes

Art.
Personal representatives.

Artículo Personal representatives.. Personal representatives.

Art.
Persons not eligible for the standard deduction.

Artículo Persons not eligible for the standard deduction.. Persons not eligible for the standard deduction.

Art.
Persons with disabilities.

Artículo Persons with disabilities.. Persons with disabilities.

Art.
Potential third-party contacts.

Artículo Potential third-party contacts.. Potential third-party contacts.

Art.
Power of attorney.

Artículo Power of attorney.. Power of attorney.

Art.
Power of attorney.

Artículo Power of attorney.. Power of attorney.

Art.
Prepaid insurance premiums.

Artículo Prepaid insurance premiums.. Prepaid insurance premiums.

Art.
Preparing and filing your tax return.

Artículo Preparing and filing your tax return.. Preparing and filing your tax return.

Art.
Price reduced after purchase.

Artículo Price reduced after purchase.. Price reduced after purchase.

Art.
Private delivery services.

Artículo Private delivery services.. Private delivery services.

Art.
Private unemployment fund.

Artículo Private unemployment fund.. Private unemployment fund.

Art.
Prizes and awards

Artículo Prizes and awards. Prizes and awards

Art.
Prizes and awards.

Artículo Prizes and awards.. Prizes and awards.

Art.
Prizes.

Artículo Prizes.. Prizes.

Art.
Processing claims for refund.

Artículo Processing claims for refund.. Processing claims for refund.

Art.
Publication 17 - Additional Material

Artículo Publication 17 - Additional Material. Publication 17 - Additional Material

Art.
Publication 17 - Introductory Material

Artículo Publication 17 - Introductory Material. Publication 17 - Introductory Material

Art.
Pulitzer, Nobel, and similar prizes.

Artículo Pulitzer, Nobel, and similar prizes.. Pulitzer, Nobel, and similar prizes.

Art.
Qualified charitable distributions (QCDs)

Artículo Qualified charitable distributions (QCDs). Qualified charitable distributions (QCDs)

Art.
qualified distributions

Artículo qualified distributions. qualified distributions

Art.
qualified hospitalization

Artículo qualified hospitalization. qualified hospitalization

Art.
Qualified long-term care services.

Artículo Qualified long-term care services.. Qualified long-term care services.

Art.
Qualified Opportunity Fund (QOF).

Artículo Qualified Opportunity Fund (QOF).. Qualified Opportunity Fund (QOF).

Art.
Qualified parking.

Artículo Qualified parking.. Qualified parking.

Art.
Qualified reservist repayments.

Artículo Qualified reservist repayments.. Qualified reservist repayments.

Art.
Qualified tuition programs

Artículo Qualified tuition programs. Qualified tuition programs

Art.
Qualified tuition programs (QTPs).

Artículo Qualified tuition programs (QTPs).. Qualified tuition programs (QTPs).

Art.
Railroad retirement annuities.

Artículo Railroad retirement annuities.. Railroad retirement annuities.

Art.
Railroad retirement benefits

Artículo Railroad retirement benefits. Railroad retirement benefits

Art.
Railroad sick pay.

Artículo Railroad sick pay.. Railroad sick pay.

Art.
Real estate taxes

Artículo Real estate taxes. Real estate taxes

Art.
Real estate taxes and personal property taxes.

Artículo Real estate taxes and personal property taxes.. Real estate taxes and personal property taxes.

Art.
Real estate taxes for prior years.

Artículo Real estate taxes for prior years.. Real estate taxes for prior years.

Art.
Recordkeeping requirements

Artículo Recordkeeping requirements. Recordkeeping requirements

Art.
Recovery for 2 or more years.

Artículo Recovery for 2 or more years.. Recovery for 2 or more years.

Art.
Recovery of amounts previously deducted

Artículo Recovery of amounts previously deducted. Recovery of amounts previously deducted

Art.
Reduced refund.

Artículo Reduced refund.. Reduced refund.

Art.
Refund (or credit) of state or local income taxes.

Artículo Refund (or credit) of state or local income taxes.. Refund (or credit) of state or local income taxes.

Art.
Refund (or rebate).

Artículo Refund (or rebate).. Refund (or rebate).

Art.
Refund applied to taxes.

Artículo Refund applied to taxes.. Refund applied to taxes.

Art.
Refund inquiries.

Artículo Refund inquiries.. Refund inquiries.

Art.
Refund more or less than expected.

Artículo Refund more or less than expected.. Refund more or less than expected.

Art.
Refund or balance due.

Artículo Refund or balance due.. Refund or balance due.

Art.
Refunds

Artículo Refunds. Refunds

Art.
Refunds.

Artículo Refunds.. Refunds.

Art.
Reimbursement for medical care.

Artículo Reimbursement for medical care.. Reimbursement for medical care.

Art.
Relief from joint responsibility

Artículo Relief from joint responsibility. Relief from joint responsibility

Art.
Rent increase due to higher real estate taxes.

Artículo Rent increase due to higher real estate taxes.. Rent increase due to higher real estate taxes.

Art.
Rental activity losses.

Artículo Rental activity losses.. Rental activity losses.

Art.
Repaid social security benefits.

Artículo Repaid social security benefits.. Repaid social security benefits.

Art.
Repaying withheld tax.

Artículo Repaying withheld tax.. Repaying withheld tax.

Art.
Repayment of benefits

Artículo Repayment of benefits. Repayment of benefits

Art.
Repayment of benefits.

Artículo Repayment of benefits.. Repayment of benefits.

Art.
Repayment of unemployment compensation.

Artículo Repayment of unemployment compensation.. Repayment of unemployment compensation.

Art.
Repeat examinations.

Artículo Repeat examinations.. Repeat examinations.

Art.
Reporting a recharacterization.

Artículo Reporting a recharacterization.. Reporting a recharacterization.

Art.
Reporting and resolving your tax-related identity theft issues.

Artículo Reporting and resolving your tax-related identity theft issues.. Reporting and resolving your tax-related identity theft issues.

Art.
Reporting business income and expenses.

Artículo Reporting business income and expenses.. Reporting business income and expenses.

Art.
Reporting on Form 1040 or 1040-SR.

Artículo Reporting on Form 1040 or 1040-SR.. Reporting on Form 1040 or 1040-SR.

Art.
Reporting rollovers from employer plans.

Artículo Reporting rollovers from employer plans.. Reporting rollovers from employer plans.

Art.
Reporting rollovers from IRAs.

Artículo Reporting rollovers from IRAs.. Reporting rollovers from IRAs.

Art.
Reporting taxable distributions on your return.

Artículo Reporting taxable distributions on your return.. Reporting taxable distributions on your return.

Art.
Reporting taxable payments.

Artículo Reporting taxable payments.. Reporting taxable payments.

Art.
Required distributions.

Artículo Required distributions.. Required distributions.

Art.
Reservists.

Artículo Reservists.. Reservists.

Art.
Resident aliens

Artículo Resident aliens. Resident aliens

Art.
Retirement and profit-sharing plans.

Artículo Retirement and profit-sharing plans.. Retirement and profit-sharing plans.

Art.
Retirement savings contribution credit

Artículo Retirement savings contribution credit. Retirement savings contribution credit

Art.
Retroactive VA determination.

Artículo Retroactive VA determination.. Retroactive VA determination.

Art.
return of your basis

Artículo return of your basis. return of your basis

Art.
Return over 60 days late.

Artículo Return over 60 days late.. Return over 60 days late.

Art.
Return to work.

Artículo Return to work.. Return to work.

Art.
Rewards.

Artículo Rewards.. Rewards.

Art.
rolled over from a qualified retirement plan

Artículo rolled over from a qualified retirement plan. rolled over from a qualified retirement plan

Art.
Rollovers

Artículo Rollovers. Rollovers

Art.
Roth IRAs

Artículo Roth IRAs. Roth IRAs

Art.
Roth IRAs and traditional IRAs.

Artículo Roth IRAs and traditional IRAs.. Roth IRAs and traditional IRAs.

Art.
Roth IRAs only.

Artículo Roth IRAs only.. Roth IRAs only.

Art.
Rounding off dollars.

Artículo Rounding off dollars.. Rounding off dollars.

Art.
S corporations

Artículo S corporations. S corporations

Art.
Sale of home.

Artículo Sale of home.. Sale of home.

Art.
Sale of personal items.

Artículo Sale of personal items.. Sale of personal items.

Art.
Sale of property interest.

Artículo Sale of property interest.. Sale of property interest.

Art.
Saturday, Sunday, holiday rule.

Artículo Saturday, Sunday, holiday rule.. Saturday, Sunday, holiday rule.

Art.
Schedule K-1 (Form 1065).

Artículo Schedule K-1 (Form 1065).. Schedule K-1 (Form 1065).

Art.
Schedule K-1 (Form 1120-S).

Artículo Schedule K-1 (Form 1120-S).. Schedule K-1 (Form 1120-S).

Art.
Schedule LEP.

Artículo Schedule LEP.. Schedule LEP.

Art.
Scholarships and fellowships

Artículo Scholarships and fellowships. Scholarships and fellowships

Art.
Scholarships and fellowships.

Artículo Scholarships and fellowships.. Scholarships and fellowships.

Art.
Scholarships.

Artículo Scholarships.. Scholarships.

Art.
Securities

Artículo Securities. Securities

Art.
Self-employed individuals.

Artículo Self-employed individuals.. Self-employed individuals.

Art.
Self-employment income.

Artículo Self-employment income.. Self-employment income.

Art.
Self-employment tax

Artículo Self-employment tax. Self-employment tax

Art.
Self-employment tax.

Artículo Self-employment tax.. Self-employment tax.

Art.
Separate federal returns.

Artículo Separate federal returns.. Separate federal returns.

Art.
Series EE and Series I bonds.

Artículo Series EE and Series I bonds.. Series EE and Series I bonds.

Art.
Series H and HH bonds.

Artículo Series H and HH bonds.. Series H and HH bonds.

Art.
Service Corps of Retired Executives (SCORE).

Artículo Service Corps of Retired Executives (SCORE).. Service Corps of Retired Executives (SCORE).

Art.
service-connected disability

Artículo service-connected disability. service-connected disability

Art.
Severance pay.

Artículo Severance pay.. Severance pay.

Art.
Sharing/gig economy.

Artículo Sharing/gig economy.. Sharing/gig economy.

Art.
sheltered workshop

Artículo sheltered workshop. sheltered workshop

Art.
Sick pay.

Artículo Sick pay.. Sick pay.

Art.
Signatures

Artículo Signatures. Signatures

Art.
Signing a joint return.

Artículo Signing a joint return.. Signing a joint return.

Art.
Signing as guardian of spouse.

Artículo Signing as guardian of spouse.. Signing as guardian of spouse.

Art.
Simplified employee pensions (SEPs)

Artículo Simplified employee pensions (SEPs). Simplified employee pensions (SEPs)

Art.
Single taxpayers

Artículo Single taxpayers. Single taxpayers

Art.
Social security and Medicare taxes

Artículo Social security and Medicare taxes. Social security and Medicare taxes

Art.
Social security and Medicare taxes paid by employer.

Artículo Social security and Medicare taxes paid by employer.. Social security and Medicare taxes paid by employer.

Art.
Social security and Medicare taxes.

Artículo Social security and Medicare taxes.. Social security and Medicare taxes.

Art.
Social security benefits.

Artículo Social security benefits.. Social security benefits.

Art.
Social security number (SSN)

Artículo Social security number (SSN). Social security number (SSN)

Art.
Social security or railroad retirement.

Artículo Social security or railroad retirement.. Social security or railroad retirement.

Art.
Social security recipients.

Artículo Social security recipients.. Social security recipients.

Art.
Special rules for farmers, fishers, and higher income taxpayers

Artículo Special rules for farmers, fishers, and higher income taxpayers. Special rules for farmers, fishers, and higher income taxpayers

Art.
Special statute of limitations.

Artículo Special statute of limitations.. Special statute of limitations.

Art.
Spouse died before January 1, 2025.

Artículo Spouse died before January 1, 2025.. Spouse died before January 1, 2025.

Art.
Spouse died during the year.

Artículo Spouse died during the year.. Spouse died during the year.

Art.
Spouse died.

Artículo Spouse died.. Spouse died.

Art.
Spouse in combat zone.

Artículo Spouse in combat zone.. Spouse in combat zone.

Art.
Spouse unable to sign.

Artículo Spouse unable to sign.. Spouse unable to sign.

Art.
SSN on correspondence.

Artículo SSN on correspondence.. SSN on correspondence.

Art.
State and local income taxes.

Artículo State and local income taxes.. State and local income taxes.

Art.
State employees.

Artículo State employees.. State employees.

Art.
State or local income taxes

Artículo State or local income taxes. State or local income taxes

Art.
State or local taxes.

Artículo State or local taxes.. State or local taxes.

Art.
State tax refund.

Artículo State tax refund.. State tax refund.

Art.
Stillborn child.

Artículo Stillborn child.. Stillborn child.

Art.
Stock appreciation rights.

Artículo Stock appreciation rights.. Stock appreciation rights.

Art.
Stock you elected to include in income.

Artículo Stock you elected to include in income.. Stock you elected to include in income.

Art.
Stockholder debt.

Artículo Stockholder debt.. Stockholder debt.

Art.
Stolen property.

Artículo Stolen property.. Stolen property.

Art.
Strike and lockout benefits.

Artículo Strike and lockout benefits.. Strike and lockout benefits.

Art.
Student defined.

Artículo Student defined.. Student defined.

Art.
Student loans

Artículo Student loans. Student loans

Art.
Student loans.

Artículo Student loans.. Student loans.

Art.
Students.

Artículo Students.. Students.

Art.
Substantial understatement of income tax.

Artículo Substantial understatement of income tax.. Substantial understatement of income tax.

Art.
Substitute tax forms.

Artículo Substitute tax forms.. Substitute tax forms.

Art.
Supplemental unemployment benefits.

Artículo Supplemental unemployment benefits.. Supplemental unemployment benefits.

Art.
Support provided by the state (welfare, food stamps, housing, etc.).

Artículo Support provided by the state (welfare, food stamps, housing, etc.).. Support provided by the state (welfare, food stamps, housing, etc.).

Art.
Surrender of policy for cash.

Artículo Surrender of policy for cash.. Surrender of policy for cash.

Art.
Surviving spouse

Artículo Surviving spouse. Surviving spouse

Art.
Surviving spouse.

Artículo Surviving spouse.. Surviving spouse.

Art.
Taking your claim to court.

Artículo Taking your claim to court.. Taking your claim to court.

Art.
Tax on earnings on nondeductible contributions.

Artículo Tax on earnings on nondeductible contributions.. Tax on earnings on nondeductible contributions.

Art.
Tax on unearned income of certain children.

Artículo Tax on unearned income of certain children.. Tax on unearned income of certain children.

Art.
Tax paid.

Artículo Tax paid.. Tax paid.

Art.
Tax Pro Account.

Artículo Tax Pro Account.. Tax Pro Account.

Art.
Tax reform.

Artículo Tax reform.. Tax reform.

Art.
Tax refunds

Artículo Tax refunds. Tax refunds

Art.
Tax returns

Artículo Tax returns. Tax returns

Art.
Tax withholding and estimated tax.

Artículo Tax withholding and estimated tax.. Tax withholding and estimated tax.

Art.
Tax withholding.

Artículo Tax withholding.. Tax withholding.

Art.
Tax-exempt income.

Artículo Tax-exempt income.. Tax-exempt income.

Art.
Tax-exempt military quarters allowances.

Artículo Tax-exempt military quarters allowances.. Tax-exempt military quarters allowances.

Art.
Tax-free withdrawals of contributions

Artículo Tax-free withdrawals of contributions. Tax-free withdrawals of contributions

Art.
taxable compensation

Artículo taxable compensation. taxable compensation

Art.
Taxes for local benefits.

Artículo Taxes for local benefits.. Taxes for local benefits.

Art.
Taxes placed in escrow.

Artículo Taxes placed in escrow.. Taxes placed in escrow.

Art.
Taxpayer identification numbers for adoptees.

Artículo Taxpayer identification numbers for adoptees.. Taxpayer identification numbers for adoptees.

Art.
Taxpayer identification numbers for aliens.

Artículo Taxpayer identification numbers for aliens.. Taxpayer identification numbers for aliens.

Art.
temporary absences

Artículo temporary absences. temporary absences

Art.
Temporary absences.

Artículo Temporary absences.. Temporary absences.

Art.
Tenant-shareholders in a cooperative housing corporation.

Artículo Tenant-shareholders in a cooperative housing corporation.. Tenant-shareholders in a cooperative housing corporation.

Art.
Tenants by the entirety.

Artículo Tenants by the entirety.. Tenants by the entirety.

Art.
Terrorist attack or military action.

Artículo Terrorist attack or military action.. Terrorist attack or military action.

Art.
Terrorist attacks

Artículo Terrorist attacks. Terrorist attacks

Art.
the following discussion on ITINs

Artículo the following discussion on ITINs. the following discussion on ITINs

Art.
The IRS can figure the penalty for you.

Artículo The IRS can figure the penalty for you.. The IRS can figure the penalty for you.

Art.
Tiebreaker rules.

Artículo Tiebreaker rules.. Tiebreaker rules.

Art.
Time for filing a claim for refund.

Artículo Time for filing a claim for refund.. Time for filing a claim for refund.

Art.
Time limit for making a rollover contribution.

Artículo Time limit for making a rollover contribution.. Time limit for making a rollover contribution.

Art.
Tip income

Artículo Tip income. Tip income

Art.
Tips.

Artículo Tips.. Tips.

Art.
Transfer taxes (or stamp taxes).

Artículo Transfer taxes (or stamp taxes).. Transfer taxes (or stamp taxes).

Art.
Transfers to Roth IRAs.

Artículo Transfers to Roth IRAs.. Transfers to Roth IRAs.

Art.
Transit pass.

Artículo Transit pass.. Transit pass.

Art.
Transporting school children.

Artículo Transporting school children.. Transporting school children.

Art.
Treatment of rollovers.

Artículo Treatment of rollovers.. Treatment of rollovers.

Art.
Trust beneficiaries

Artículo Trust beneficiaries. Trust beneficiaries

Art.
Trustees

Artículo Trustees. Trustees

Art.
Trustees' fees.

Artículo Trustees' fees.. Trustees' fees.

Art.
Trustees' fees.

Artículo Trustees' fees.. Trustees' fees.

Art.
Tuition payments and allowances under the GI Bill.

Artículo Tuition payments and allowances under the GI Bill.. Tuition payments and allowances under the GI Bill.

Art.
Types of unemployment compensation.

Artículo Types of unemployment compensation.. Types of unemployment compensation.

Art.
U.S. citizen.

Artículo U.S. citizen.. U.S. citizen.

Art.
U.S. national.

Artículo U.S. national.. U.S. national.

Art.
U.S. obligations.

Artículo U.S. obligations.. U.S. obligations.

Art.
U.S. savings bond interest previously reported.

Artículo U.S. savings bond interest previously reported.. U.S. savings bond interest previously reported.

Art.
U.S. savings bonds

Artículo U.S. savings bonds. U.S. savings bonds

Art.
Underpayment penalty.

Artículo Underpayment penalty.. Underpayment penalty.

Art.
Understanding an IRS notice or letter you’ve received.

Artículo Understanding an IRS notice or letter you’ve received.. Understanding an IRS notice or letter you’ve received.

Art.
Unemployment compensation.

Artículo Unemployment compensation.. Unemployment compensation.

Art.
Union agreements.

Artículo Union agreements.. Union agreements.

Art.
Union benefits and dues.

Artículo Union benefits and dues.. Union benefits and dues.

Art.
Unmarried persons.

Artículo Unmarried persons.. Unmarried persons.

Art.
Using direct deposit.

Artículo Using direct deposit.. Using direct deposit.

Art.
Usurious interest.

Artículo Usurious interest.. Usurious interest.

Art.
Utility rebates.

Artículo Utility rebates.. Utility rebates.

Art.
Veterans’ benefits.

Artículo Veterans’ benefits.. Veterans’ benefits.

Art.
Viatical settlement.

Artículo Viatical settlement.. Viatical settlement.

Art.
Volunteer firefighters.

Artículo Volunteer firefighters.. Volunteer firefighters.

Art.
Volunteer tax counseling.

Artículo Volunteer tax counseling.. Volunteer tax counseling.

Art.
Volunteers in Service to America (VISTA).

Artículo Volunteers in Service to America (VISTA).. Volunteers in Service to America (VISTA).

Art.
Wages and salaries

Artículo Wages and salaries. Wages and salaries

Art.
Waiting period between rollovers.

Artículo Waiting period between rollovers.. Waiting period between rollovers.

Art.
Waiver of alien status.

Artículo Waiver of alien status.. Waiver of alien status.

Art.
Ways to check on the status of your refund.

Artículo Ways to check on the status of your refund.. Ways to check on the status of your refund.

Art.
What if I can’t pay now?

Artículo What if I can’t pay now?. What if I can’t pay now?

Art.
What is in this publication.

Artículo What is in this publication.. What is in this publication.

Art.
What is not covered in this publication.

Artículo What is not covered in this publication.. What is not covered in this publication.

Art.
What isn’t covered in this chapter.

Artículo What isn’t covered in this chapter.. What isn’t covered in this chapter.

Art.
When someone can sign for you.

Artículo When someone can sign for you.. When someone can sign for you.

Art.
When to file.

Artículo When to file.. When to file.

Art.
When to itemize.

Artículo When to itemize.. When to itemize.

Art.
When you file your return.

Artículo When you file your return.. When you file your return.

Art.
Where to report.

Artículo Where to report.. Where to report.

Art.
Which worksheet to use.

Artículo Which worksheet to use.. Which worksheet to use.

Art.
Withdrawal of excess contributions.

Artículo Withdrawal of excess contributions.. Withdrawal of excess contributions.

Art.
Withheld taxes.

Artículo Withheld taxes.. Withheld taxes.

Art.
Withholding

Artículo Withholding. Withholding

Art.
Withholding.

Artículo Withholding.. Withholding.

Art.
Worksheet 7-1

Artículo Worksheet 7-1. Worksheet 7-1

Art.
Worksheets

Artículo Worksheets. Worksheets

Art.
Written declaration.

Artículo Written declaration.. Written declaration.

Art.
You must pay the tax during your tax year.

Artículo You must pay the tax during your tax year.. You must pay the tax during your tax year.

Art.
Your Rights as a Taxpayer

Artículo Your Rights as a Taxpayer. Your Rights as a Taxpayer

Art.
1. The Right to Be Informed.

Artículo 1. The Right to Be Informed.. 1. The Right to Be Informed.

Art.
2. The Right to Quality Service.

Artículo 2. The Right to Quality Service.. 2. The Right to Quality Service.

Art.
3. The Right to Pay No More than the Correct Amount of Tax.

Artículo 3. The Right to Pay No More than the Correct Amount of Tax.. 3. The Right to Pay No More than the Correct Amount of Tax.

Art.
4. The Right to Challenge the IRS’s Position and Be Heard.

Artículo 4. The Right to Challenge the IRS’s Position and Be Heard.. 4. The Right to Challenge the IRS’s Position and Be Heard.

Art.
5. The Right to Appeal an IRS Decision in an Independent Forum.

Artículo 5. The Right to Appeal an IRS Decision in an Independent Forum.. 5. The Right to Appeal an IRS Decision in an Independent Forum.

Art.
6. The Right to Finality.

Artículo 6. The Right to Finality.. 6. The Right to Finality.

Art.
7. The Right to Privacy.

Artículo 7. The Right to Privacy.. 7. The Right to Privacy.

Art.
8. The Right to Confidentiality.

Artículo 8. The Right to Confidentiality.. 8. The Right to Confidentiality.

Art.
9. The Right to Retain Representation.

Artículo 9. The Right to Retain Representation.. 9. The Right to Retain Representation.

Art.
10. The Right to a Fair and Just Tax System.

Artículo 10. The Right to a Fair and Just Tax System.. 10. The Right to a Fair and Just Tax System.

Art.
2025 separate returns and 2026 joint return.

Artículo 2025 separate returns and 2026 joint return.. 2025 separate returns and 2026 joint return.

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