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 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/Annuities/Retirement Plans (i.e., 401(k), etc.)

5.1. General/Taxability Issues including Distributions, Early Withdrawals, 10% Additional Tax, Defaulted Loans

5.2. Rollovers

5.3. Types of Plans

5.4. Plan Operations

5.5. Plan Design

5.6. Correcting Plan Errors

6.     Social Security Income

6.1. Back Payments

6.2. Regular & Disability Benefits

6.3. 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

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 versus 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)

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

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

---

Numeric A B C D E F G H I J L M N O P Q R S T U V W

---

Select the appropriate keyword to get questions and answers across all categories.

• 10% Additional Tax (Penalty)
• 1040-ES
• 1040X Amended/Corrected Tax Return
• 1099 Information Returns
• 1099-MISC
• 1099-R
• 401(k) Pension Plan
• 403(b) Pension Plan
• Address Changes
• Alimony
• Allocated Tips
• Amended/Corrected Tax Return (Form 1040X)
• Apartment Building
• Average Costs
• Bill/Debt/Liability
• Business Use/Expense
• Canada/Canadian Issues
• Capital Gains
• Capital Loss
• Change of Address
• Change of Name
• Child Care Credit
• Child Custody Tax Issues
• Child Support
• Child Tax Credit
• Closing Costs
• Computer
• Considered Taxable Income (SSA)
• Contributions (Charitable)
• Contributions (IRAs & Pension Plans)
• Copy of Return
• Corporation
• Corrected/Amended Tax Return (Form 1040X)
• Cost Basis
• Custodial Parent
• Deductible Contributions (Charitable)
• Deductible Contributions (IRA)
• Dependent Care Benefits
• Dependent Care Credit
• Dependents/Exemptions
• Depreciation Deduction
• Disability Income
• Distributions
• Dividend Reinvestment
• Dividends
• Divorced or Separated Spouses/Parents
• Due Date/Deadline
• E-file (Electronic Filing)
• Early Withdrawals/Distributions
• Earned Income Tax Credit
• Education IRA
• Education Tax Credits
• Educational Expenses
• Employee - Independent Contractor
• Employee Benefits
• Employee Business Expenses
• Employee Stock Purchase Plan
• Employer Identification Number (EIN)
• Employment Taxes
• Error Code/Message
• Estate
• Estimated Tax Payments
• Exemption/Support Issues
• Extensions
• FICA Taxes
• Farming
• Federal Tax ID Number
• Fellowships
• Filing Status
• Financial Aid
• First-Time Home Buyer
• Flexible Spending Account
• Foreign Country
• Forms/Publications
• Foster Child
• Fraud
• Gifts
• Grants
• Green Card
• Head of Household
• Holding Period
• Home Based Business
• Home Mortgage Interest
• Home Office
• Hope Credit
• Housing Allowance
• ID Number
• IRA Account
• IRS Will Figure Your Tax
• Independent Contractor
• Inheritance
• Injured Spouse
• Installment Agreement/Payment Plan
• Installment Proceeds
• Insurance Proceeds
• Interest Expense
• Interest Income
• Investment Interest
• Itemized Deductions
• Joint Custody
• Joint Return
• Letter Ruling
• Letter/Notice
• Lifetime Learning Credit
• Limited Liability Company (LLC)
• Listed Property
• Living Together Tax Issues
• Loan Origination Fee
• Loans
• Lump-Sum Distribution
• Magnetic Media
• Maiden/Married Name
• Main Home Sale
• Married Filing Jointly
• Married Filing Separately
• Maximum Contribution
• Medical Expenses
• Medicare Tax
• Mileage Rate
• Minimum Distribution
• Monthly Payment Plan/Installment Agreement
• Mortgage Interest Deduction
• Mutual Fund
• Name Changes/Corrections
• New Business
• New Tax Law Changes
• Noncustodial Parent
• Nondeductible Contributions (IRA)
• Nonemployee Compensation
• Nonresident Alien
• Owe Tax Bill/Debt/Liability
• Partnership
• Past/Previous Years' Tax Returns
• Payment Plan/Installment Agreement
• Payment Voucher (1040-ES)
• Penalty for Underpayment
• Pension Plan
• Permanent Resident
• Postsecondary Educational Institution
• Primary Residence
• Profit Sharing Plan
• Property Taxes
• Publications/Forms
• Qualified Plan
• Qualifying Child (EITC)
• Quarterly Estimated Tax Payments
• Refinancing Fees
• Refund
• Reimbursements
• Rejected Return
• Rental Property
• Resident Alien
• Retirement Plan
• Revenue Procedure/Ruling/Regulations
• Rollover
• Roth IRA
• S Corporation
• SEP-IRA
• Salaries
• Sale of Home
• Sale or Trade of Business Property
• Savings Bonds
• Schedule C or C-EZ
• Schedule D
• Schedule SE
• Scholarships
• Self-employed
• Self-employment Tax
• Separate Returns
• Separated or Divorced Spouses/Parents
• Short Sale
• Simple IRA
• Single Filing Status
• Social Security Benefits
• Social Security Benefits/Income
• Social Security Number
• Social Security Survivor (Death) Benefits
• Social Security Tax
• Software for On-line Filing
• Sole Proprietor
• Standard Meal Allowance
• Standard Mileage Rate
• State Taxes
• Stock Options
• Stock Sale
• Stock Split
• Student
• Student Loan Interest Deduction
• Substantial Presence Test
• Support/Exemption Issues
• Tax Bill/Debt/Liability
• Tax Forms
• Tax Identification Number
• Tax Preparer
• Tax Refund
• Tax Shelter
• Tax Treaty
• Tips/Allocated Tips
• Traditional IRA
• Travel Expenses
• Trust
• U.S. Citizen Abroad
• VISA Status
• Vacation Home
• W-2
• W-4
• Withholding Allowances (Form W-4)
• Withholding Taxes
• Work Opportunity Tax Credit
• Worthless Securities