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 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. 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
Day Trader
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 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
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
Single Filing Status
Social Security Benefits
Social Security Administration
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