Tax topics | Internal Revenue Service

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js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="搜索" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="搜索"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜索</button></div> </div> </form> </div> </div> </div> </div> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul data-block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> 菜单 <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">主要导航</h2> <ul data-block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/zh-hans" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/filing" aria-controls="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-label="申报 menu has additional options. Use the spacebar to open the 申报 sub menu or enter to navigate to the 申报 page." role="application" id="accessible-megamenu-nav-item-0">申报</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">个人</a> </li> <li><a href="/zh-hans/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商业和自雇人士</a> </li> <li><a href="/zh-hans/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">国际纳税人</a> </li> <li><a href="/zh-hans/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善和非营利组织</a> </li> <li><a href="/zh-hans/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hans/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">联邦、州和地方政府</a> </li> <li><a href="/zh-hans/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免税债券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hans/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hans/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什么时候提交</a> </li> <li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪里提交</a> </li> <li><a href="/zh-hans/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的信息</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hans/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">获得您的报税记录</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申请雇主身份证号 (EIN)</a> </li> <li><a href="/zh-hans/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改过的税表状态</a> </li> <li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">获取身份保护销子（IP PIN）</a> </li> <li><a href="/zh-hans/file-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/141421">免费申报您的联邦税表</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hans/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">银行账户（直接支付）</a> </li> <li><a href="/zh-hans/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款计划（分期付款协议）</a> </li> <li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">电子联邦税务付款系统（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hans/your-account" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/126776">您的在线账户</a> </li> <li><a href="/zh-hans/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估计税</a> </li> <li><a href="/zh-hans/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罚款</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/refunds" aria-controls="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-label="退款 menu has additional options. Use the spacebar to open the 退款 sub menu or enter to navigate to the 退款 page." role="application" id="accessible-megamenu-nav-item-2">退款</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/refunds" class="mobile-only-text" id="accessible-megamenu-tuikuan-submenu-0" data-drupal-link-system-path="node/130131">概观</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuikuan-submenu-1" data-drupal-link-system-path="node/19556">我的退税在哪里</a> </li> <li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuikuan-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hans/taxtopics/tc203" id="accessible-megamenu-tuikuan-submenu-3" data-drupal-link-system-path="node/67936">减少退税</a> </li> <li><a href="/zh-hans/filing/file-an-amended-return" id="accessible-megamenu-tuikuan-submenu-4" data-drupal-link-system-path="node/128551">修改报税表</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">个人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 给您和您的家人 </span> </li> <li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商业和自雇人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 标准里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免优惠 (EITC)</a> </li> <li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女税优惠</a> </li> <li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清洁车辆和能源抵免优惠</a> </li> <li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">标准扣除</a> </li> <li><a href="/zh-hans/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休计划</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和说明 menu has additional options. Use the spacebar to open the 表格和说明 sub menu or enter to navigate to the 表格和说明 page." role="application" id="accessible-megamenu-nav-item-4">表格和说明</a> <ul data-block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和说明</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇员的预扣税金证明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度联邦纳税申报表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 从事贸易或业务的雇主支付工资 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款协议申请 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的给税务专业人士</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修复税表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请授权委托书 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230号</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在国税局面前的执业规则 </span> </li> </div> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form data-block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hans/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜索" aria-label="搜索" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜索" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜索"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜索</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hans"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul data-block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" data-drupal-link-system-path="node/11">税务专业人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申报</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/filing" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/how-to-file-your-taxes-step-by-step">个人</a></li><li><a href="/zh-hans/businesses">商业和自雇人士</a></li><li><a href="/zh-hans/individuals/international-taxpayers">国际纳税人</a></li><li><a href="/zh-hans/charities-and-nonprofits">慈善和非营利组织</a></li><li><a href="/zh-hans/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hans/government-entities/federal-state-local-governments">联邦、州和地方政府</a></li><li><a href="/zh-hans/tax-exempt-bonds">免税债券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hans/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hans/filing/individuals/when-to-file">什么时候提交</a></li><li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪里提交</a></li><li><a href="/zh-hans/filing/individuals/update-my-information">更新您的信息</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/individuals/get-transcript">获得您的报税记录</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number">申请雇主身份证号 (EIN)</a></li><li><a href="/zh-hans/filing/wheres-my-amended-return">查看您的修改过的税表状态</a></li><li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin">获取身份保护销子（IP PIN）</a></li><li><a href="/zh-hans/file-your-taxes-for-free">免费申报您的联邦税表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/payments" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hans/payments/direct-pay-with-bank-account">银行账户（直接支付）</a></li><li><a href="/zh-hans/payments/online-payment-agreement-application">付款计划（分期付款协议）</a></li><li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system">电子联邦税务付款系统（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/your-account">您的在线账户</a></li><li><a href="/zh-hans/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes">估计税</a></li><li><a href="/zh-hans/payments/penalties">罚款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/refunds" class="mobile-only-text">概观</a></li><li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header">我的退税在哪里</a></li><li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hans/taxtopics/tc203">减少退税</a></li><li><a href="/zh-hans/filing/file-an-amended-return">修改报税表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">信息给...</span></li><li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人">个人</a></li><li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息">商业和自雇人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免优惠 (EITC)</a></li><li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit">子女税优惠</a></li><li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits">清洁车辆和能源抵免优惠</a></li><li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction">标准扣除</a></li><li><a href="/zh-hans/retirement-plans">退休计划</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和说明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hans/forms-instructions" class="mobile-only-text">概观</a></li><li><span class="mega-menu-column-header">表格和说明</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明">W-4表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表">941表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资">W-2表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请">9465表格</a></li><li><span class="mega-menu-column-header">普及的给税务专业人士</span></li><li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表">1040-X表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书">2848表格</a></li><li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则">通告230号</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要导航</h2> <ul data-block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hans/filing" class="top-level-nav-item">申报</a> </li> <li> <a href="/zh-hans/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hans/refunds" class="top-level-nav-item">退款</a> </li> <li> <a href="/zh-hans/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hans/forms-instructions" class="top-level-nav-item">表格和说明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul data-block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">税务专业人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans" lang=zh-hans xml:lang=zh-hans >首页</a></li><li lang=zh-hans xml:lang=zh-hans ><a href="/zh-hans/help/let-us-help-you" lang=zh-hans xml:lang=zh-hans >協助</a></li><li class="active"> Tax topics </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">Tax topics</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/67876" class="en"><a href="/taxtopics" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/67876">English</a></li><li hreflang="es" data-drupal-link-system-path="node/67876" class="es"><a href="/es/taxtopics" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/67876">Español</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/67876" class="zh-hant"><a href="/zh-hant/taxtopics" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/67876">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/67876" class="ko"><a href="/ko/taxtopics" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/67876">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/67876" class="ru"><a href="/ru/taxtopics" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/67876">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/67876" class="vi"><a href="/vi/taxtopics" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/67876">Tiếng Việt</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In 協助 <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/help/ita" title="交互税务助理（英文）" id="term-18611" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">交互税务助理（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/help/tools" title="工具" id="term-26801" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">工具</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/privacy-disclosure/report-phishing" title="报告网路钓鱼" id="term-18766" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">报告网路钓鱼</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/help/tax-scams" title="税务诈骗" id="term-18591" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">税务诈骗</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/identity-theft-central" title="身份盗窃" id="term-18596" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">身份盗窃</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/individuals/understanding-your-irs-notice-or-letter" title="通知和信函" id="term-18616" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">通知和信函</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/appeals" title="上诉" id="term-18581" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">上诉</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/faqs" title="常见问题解答（英文）" id="term-19041" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">常见问题解答（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/accessibility" title="无障碍" id="term-18576" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">无障碍</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/help/contact-your-local-irs-office" title="联络您当地的国税局办事处" id="term-29341" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">联络您当地的国税局办事处</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/help/contact-my-local-office-internationally" title="联系国税局里的国际税务办公室" id="term-18586" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">联系国税局里的国际税务办公室</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hans/taxtopics" title="税务主题（英文）" id="term-27221" rel="parent" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">税务主题（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/help/languages" title="其他语言（英文）" id="term-28316" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">其他语言（英文）</a> </li> </ul> </div> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> 本网业目前尚未译成中文. <a href="https://www.irs.gov/zh-hans/help/let-us-help-you#help">获取您语言的帮助</a>. </div> </div> </div> </section> <article lang="en" about="/taxtopics" class="pup-article full clearfix row"> <div class="col-md-12 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>These tax topics contain general individual and business tax information. If you don't find the answer to your question below, also check <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6fe1bda2-fab7-490b-bc97-c52c8e7ff1c1" href="/faqs" title="FAQs">Frequently Asked Questions</a> and <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a50041b5-902c-42be-b3df-fb16d70e9687" href="/help/ita" title="ITA">Interactive Tax Assistant (ITA)</a>.</p> <h2>IRS help available</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 902px;">IRS Services – Volunteer tax assistance, outreach programs, and identity theft</td> <td style="width: 246px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="269c2dc5-9a5f-4579-92a8-8b3c22a9044b" href="/taxtopics/tc101" title="Topic no. 101, IRS services – Volunteer tax assistance, outreach programs and identity theft">Topic no. 101</a></td> </tr> <tr> <td style="width: 902px;">Tax assistance for individuals with disabilities</td> <td style="width: 246px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7c9baa1e-0b48-4b91-8f5a-1254fcd21e24" href="/taxtopics/tc102" title="Topic no. 102, Tax assistance for individuals with disabilities">Topic no. 102</a></td> </tr> <tr> <td style="width: 902px;">Tax help for small businesses and the self-employed</td> <td style="width: 246px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fc3eb6ae-c28c-4364-a53c-f02f9855f5c0" href="/taxtopics/tc103" title="Topic no. 103, Tax help for small businesses and the self-employed">Topic no. 103</a></td> </tr> <tr> <td style="width: 902px;">Taxpayer Advocate Service – Your voice at the IRS</td> <td style="width: 246px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="69face42-ab43-4815-9aba-8281f66b62a5" href="/taxtopics/tc104" title="Topic no. 104, Taxpayer Advocate Service – Your voice at the IRS">Topic no. 104</a></td> </tr> <tr> <td style="width: 902px;">Armed Forces tax information</td> <td style="width: 246px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="22387b85-0098-46f1-9063-72afa1cb2527" href="/taxtopics/tc105" title="Topic no. 105, Armed Forces tax information">Topic no. 105</a></td> </tr> <tr> <td style="width: 902px;">Tax relief in disaster situations</td> <td style="width: 246px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d6984de4-06ae-45fe-bbf6-0cbbadfaa693" href="/taxtopics/tc107" title="Topic no. 107, Tax relief in disaster situations">Topic no. 107</a></td> </tr> </tbody> </table> <h2>IRS procedures</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td>Your appeal rights</td> <td><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="aaf3e817-e516-4a94-9870-b6e6dcc405d1" href="/taxtopics/tc151" title="Topic no. 151, Your appeal rights">Topic no. 151</a></td> </tr> <tr> <td>Form W-2 and Form 1099-R (What to do if incorrect or not received)</td> <td><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c7775dc0-4ba1-4822-b2e7-45ef5c9ec46d" href="/taxtopics/tc154" title="Topic no. 154, Form W-2 and Form 1099-R (what to do if incorrect or not received)">Topic no. 154</a></td> </tr> <tr> <td>Obtaining forms and publications</td> <td><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ddec4850-36ad-44bb-9ae5-7f2a120ba470" href="/taxtopics/tc155" title="Topic no. 155, Obtaining forms and publications">Topic no. 155</a></td> </tr> <tr> <td>How to get a transcript or copy of your tax return</td> <td><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d44a1571-7737-4481-9d2a-caef8b54c0e3" href="/taxtopics/tc156" title="Topic no. 156, How to get a transcript or copy of your tax return">Topic no. 156</a></td> </tr> <tr> <td>Change your address – How to notify the IRS</td> <td><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a0d6435-5ac7-4592-9217-e5f170c968d9" href="/taxtopics/tc157" title="Topic no. 157, Change your address – How to notify the IRS">Topic no. 157</a></td> </tr> <tr> <td>Paying your taxes and ensuring proper credit of payments</td> <td><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="227eb34d-5e99-4af1-93e0-d109e1007d71" href="/taxtopics/tc158" title="Topic no. 158, Paying your taxes and ensuring proper credit of payments">Topic no. 158</a></td> </tr> <tr> <td>How to get a wage and income transcript or copy of Form W-2</td> <td><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7b182b8d-170a-47c0-8185-79473325d2cd" href="/taxtopics/tc159" title="Topic no. 159, How to get a wage and income transcript or copy of Form W-2">Topic no. 159</a></td> </tr> <tr> <td>Returning an erroneous refund – Paper check or direct deposit</td> <td><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0300d86a-da3d-4046-8e1e-2f0e7e486329" href="/taxtopics/tc161" title="Topic no. 161, Returning an erroneous refund – Paper check or direct deposit">Topic no. 161</a></td> </tr> </tbody> </table> <h2>Collection</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;"> <p>Title</p> </th> <th align="center" scope="col" style="width: 246px;"> <p>Topic number</p> </th> </tr> </thead> <tbody> <tr> <td style="width: 905px;"> <p>The collection process</p> </td> <td style="width: 243px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="54811f1f-3bcf-4c86-8c72-a10d89bacd6d" href="/taxtopics/tc201" title="Topic no. 201, The collection process">Topic no. 201</a></p> </td> </tr> <tr> <td style="width: 905px;"> <p>Tax payment options</p> </td> <td style="width: 243px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="51139041-3b84-42c0-a47f-b5943d20ae7b" href="/taxtopics/tc202" title="Topic no. 202, Tax payment options">Topic no. 202</a></p> </td> </tr> <tr> <td style="width: 905px;"> <p>Reduced refund</p> </td> <td style="width: 243px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5f0e912-890a-4283-b745-6ab5ae4a76e4" href="/taxtopics/tc203" title="Topic no. 203, Reduced refund">Topic no. 203</a></td> </tr> <tr> <td style="width: 905px;">Offers in compromise</td> <td style="width: 243px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="035a45eb-098e-4ee0-9ab3-7f2860319a44" href="/taxtopics/tc204" title="Topic no. 204, Offers in compromise">Topic no. 204</a></td> </tr> <tr> <td style="width: 905px;">Dishonored payments</td> <td style="width: 243px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="59fecd26-c2ea-4b2a-8589-f195806c902b" href="/taxtopics/tc206" title="Topic no. 206, Dishonored payments">Topic no. 206</a></td> </tr> </tbody> </table> <h2>Alternative filing methods</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 907px;">Substitute tax forms</td> <td style="width: 241px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a4f96062-9ff9-461d-a38b-1fb3ba372690" href="/taxtopics/tc253" title="Topic no. 253, Substitute tax forms">Topic no. 253</a></td> </tr> <tr> <td style="width: 907px;">How to choose a tax return preparer</td> <td style="width: 241px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d528a686-08df-4865-a491-418522e19e61" href="/taxtopics/tc254" title="Topic no. 254, How to choose a tax return preparer">Topic no. 254</a></td> </tr> <tr> <td style="width: 907px;">Signing your return electronically</td> <td style="width: 241px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3054f6f9-2a73-445f-bdb7-b2556b07c45e" href="/taxtopics/tc255" title="Topic no. 255, Signing your return electronically">Topic no. 255</a></td> </tr> </tbody> </table> <h2>General information</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 908px;">When, how, and where to file</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6a817d59-2659-4af8-b0dd-93528392e496" href="/taxtopics/tc301" title="Topic no. 301, When, how and where to file">Topic no. 301</a></td> </tr> <tr> <td style="width: 908px;">Checklist of common errors when preparing your tax return</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="12a21968-d009-4378-8d91-a7075080b300" href="/taxtopics/tc303" title="Topic no. 303, Checklist of common errors when preparing your tax return">Topic no. 303</a></td> </tr> <tr> <td style="width: 908px;">Extensions of time to file your tax return</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ef786d5f-2c1b-45d2-b95d-9df4d10c6ef5" href="/taxtopics/tc304" title="Topic no. 304, Extensions of time to file your tax return">Topic no. 304</a></td> </tr> <tr> <td style="width: 908px;">Recordkeeping</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="820c7f90-15b4-4473-b521-9803372abd4e" href="/taxtopics/tc305" title="Topic no. 305, Recordkeeping">Topic no. 305</a></td> </tr> <tr> <td style="width: 908px;">Penalty for underpayment of estimated tax</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6c537c21-02dc-4795-a799-5592248bb98f" href="/taxtopics/tc306" title="Topic no. 306, Penalty for underpayment of estimated tax">Topic no. 306</a></td> </tr> <tr> <td style="width: 908px;">Backup withholding</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="17803325-d952-47f8-8b52-ad615a1d1ebc" href="/taxtopics/tc307" title="Topic no. 307, Backup withholding">Topic no. 307</a></td> </tr> <tr> <td style="width: 908px;">Amended returns</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a34584a-dc3c-464a-9112-52c9f4575dfe" href="/taxtopics/tc308" title="Topic no. 308, Amended returns">Topic no. 308</a></td> </tr> <tr> <td style="width: 908px;">Roth IRA contributions</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ba3e3253-ba94-43d3-a59c-024b12908bbf" href="/taxtopics/tc309" title="Topic no. 309, Roth IRA contributions">Topic no. 309</a></td> </tr> <tr> <td style="width: 908px;">Coverdell education savings accounts</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ad8bfe75-ec04-475a-969b-ac755e34f68d" href="/taxtopics/tc310" title="Topic no. 310, Coverdell education savings accounts">Topic no. 310</a></td> </tr> <tr> <td style="width: 908px;">Power of attorney information</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1584c740-c9a3-47db-8d38-b5f9a6e6b9d3" href="/taxtopics/tc311" title="Topic no. 311, Power of attorney information">Topic no. 311</a></td> </tr> <tr> <td style="width: 908px;">Disclosure authorizations</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="afc05d38-8e13-4094-86e0-00a9372107ef" href="/taxtopics/tc312" title="Topic no. 312, Disclosure authorizations">Topic no. 312</a></td> </tr> <tr> <td style="width: 908px;">Qualified tuition programs (QTPs)</td> <td style="width: 240px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ffa5e691-cd91-4420-a23a-0065293bc8a6" href="/taxtopics/tc313" title="Topic no. 313, Qualified tuition programs (QTPs)">Topic no. 313</a></td> </tr> </tbody> </table> <h2>Which forms to file</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 910px;">Decedents</td> <td style="width: 238px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="040e2810-6d1d-451c-9b85-88e15e36e0d6" href="/taxtopics/tc356" title="Topic no. 356, Decedents">Topic no. 356</a></td> </tr> </tbody> </table> <h2>Types of income</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 913px;">Wages and salaries</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7239535c-bb73-4777-9917-bf2d1dba0ffa" href="/taxtopics/tc401" title="Topic no. 401, Wages and salaries">Topic no. 401</a></td> </tr> <tr> <td style="width: 913px;">Interest received</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="699a2c69-a86f-48fe-8594-15e0beb08a51" href="/taxtopics/tc403" title="Topic no. 403, Interest received">Topic no. 403</a></td> </tr> <tr> <td style="width: 913px;">Dividends</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ab9cae6e-3310-4326-9b6b-337f94965ea9" href="/taxtopics/tc404" title="Topic no. 404, Dividends">Topic no. 404</a></td> </tr> <tr> <td style="width: 913px;">Business income</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="bb652895-0aed-4b34-b108-2800b7ec51ab" href="/taxtopics/tc407" title="Topic no. 407, Business income">Topic no. 407</a></td> </tr> <tr> <td style="width: 913px;">Capital gains and losses</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25fe22b1-bfc5-4453-8344-2595ac236be1" href="/taxtopics/tc409" title="Topic no. 409, Capital gains and losses">Topic no. 409</a></td> </tr> <tr> <td style="width: 913px;">Pensions and annuities</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4cda03e4-8f67-4f62-9f11-91a25d1edd1c" href="/taxtopics/tc410" title="Topic no. 410, Pensions and annuities">Topic no. 410</a></td> </tr> <tr> <td style="width: 913px;">Pensions – The general rule and the simplified method</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8dee7e6a-73a4-483a-8613-a0f059b29242" href="/taxtopics/tc411" title="Topic no. 411, Pensions – The general rule and the simplified method">Topic no. 411</a></td> </tr> <tr> <td style="width: 913px;">Lump-sum distributions</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f56590c6-5422-45eb-8935-995628434575" href="/taxtopics/tc412" title="Topic no. 412, Lump-sum distributions">Topic no. 412</a></td> </tr> <tr> <td style="width: 913px;">Rollovers from retirement plans</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5de50bdb-1138-4d00-b16a-d8a1d9ffbe87" href="/taxtopics/tc413" title="Topic no. 413, Rollovers from retirement plans">Topic no. 413</a></td> </tr> <tr> <td style="width: 913px;">Rental income and expenses</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="92e2693a-9c92-4a1d-892b-cc759321b7d9" href="/taxtopics/tc414" title="Topic no. 414, Rental income and expenses">Topic no. 414</a></td> </tr> <tr> <td style="width: 913px;">Renting residential and vacation property</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0543d007-cb89-46b0-87a2-ccd0c876e348" href="/taxtopics/tc415" title="Topic no. 415, Renting residential and vacation property">Topic no. 415</a></td> </tr> <tr> <td style="width: 913px;">Farming and fishing income</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0f95e2db-cc6f-478d-9af7-0ed1f6976e37" href="/taxtopics/tc416" title="Topic no. 416, Farming and fishing income">Topic no. 416</a></td> </tr> <tr> <td style="width: 913px;">Earnings for clergy</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="45ccd3ad-5b05-41e6-b20f-f2d9165a3c65" href="/taxtopics/tc417" title="Topic no. 417, Earnings for clergy">Topic no. 417</a></td> </tr> <tr> <td style="width: 913px;">Unemployment compensation</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1a1a57b8-7ea7-471f-a87a-c861a1d8d3c3" href="/taxtopics/tc418" title="Topic no. 418, Unemployment compensation">Topic no. 418</a></td> </tr> <tr> <td style="width: 913px;">Gambling income and losses</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="76d3703c-00af-4928-8999-377035e8044d" href="/taxtopics/tc419" title="Topic no. 419, Gambling income and losses">Topic no. 419</a></td> </tr> <tr> <td style="width: 913px;">Bartering income</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e33269e0-1879-4506-ae6e-8e33d70eae65" href="/taxtopics/tc420" title="Topic no. 420, Bartering income">Topic no. 420</a></td> </tr> <tr> <td style="width: 913px;">Scholarships, fellowship grants, and other grants</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7f8bce1c-4616-4fbc-b913-428f1d49429b" href="/taxtopics/tc421" title="Topic no. 421, Scholarships, fellowship grants, and other grants">Topic no. 421</a></td> </tr> <tr> <td style="width: 913px;">Social Security and equivalent railroad retirement benefits</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6dae0644-c632-4a34-b2d3-cbdbef33960e" href="/taxtopics/tc423" title="Topic no. 423, Social Security and equivalent Railroad Retirement benefits">Topic no. 423</a></td> </tr> <tr> <td style="width: 913px;">401(k) plans</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4fbe5153-74da-445e-be27-8d2fbe219d1d" href="/taxtopics/tc424" title="Topic no. 424, 401(k) plans">Topic no. 424</a></td> </tr> <tr> <td style="width: 913px;">Passive activities – Losses and credits</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fa7f30c1-7fcd-4047-ab02-4a78069955bf" href="/taxtopics/tc425" title="Topic no. 425, Passive activities – Losses and credits">Topic no. 425</a></td> </tr> <tr> <td style="width: 913px;">Stock options</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ef61bec7-3acd-4211-b819-a956f2909e6f" href="/taxtopics/tc427" title="Topic no. 427, Stock options">Topic no. 427</a></td> </tr> <tr> <td style="width: 913px;">Traders in securities (Information for Form 1040 or 1040-SR filers)</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c8bd331d-8349-4ace-912a-bed8cf132ebf" href="/taxtopics/tc429" title="Topic no. 429, Traders in securities (information for Form 1040 or 1040-SR filers)">Topic no. 429</a></td> </tr> <tr> <td style="width: 913px;">Receipt of stock in a demutualization</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2e80f22b-e74d-4244-a827-377ece5f2c01" href="/taxtopics/tc430" title="Topic no. 430, Receipt of stock in a demutualization">Topic no. 430</a></td> </tr> <tr> <td style="width: 913px;">Canceled debt – Is it taxable or not?</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c6de6600-3fe4-4250-b450-d5c14ec1a272" href="/taxtopics/tc431" title="Topic no. 431, Canceled debt – Is it taxable or not?">Topic no. 431</a></td> </tr> <tr> <td style="width: 913px;">Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="554ebc0c-4d77-436d-87cf-5d416845a647" href="/taxtopics/tc432" title="Topic no. 432, Form 1099-A, Acquisition or Abandonment of Secured Property and Form 1099-C, Cancellation of Debt">Topic no. 432</a></td> </tr> </tbody> </table> <h2>Adjustments to income</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 913px;">Individual retirement arrangements (IRAs)</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="00d7073c-7a92-4390-b085-ba60e4d6760f" href="/taxtopics/tc451" title="Topic no. 451, Individual retirement arrangements (IRAs)">Topic no. 451</a></td> </tr> <tr> <td style="width: 913px;">Alimony and separate maintenance</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="df52d898-e301-43af-a072-928efb7d7e3a" href="/taxtopics/tc452" title="Topic no. 452, Alimony and separate maintenance">Topic no. 452</a></td> </tr> <tr> <td style="width: 913px;">Bad debt deduction</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="eea499e7-74fa-49e6-8acd-39e3084ac4ac" href="/taxtopics/tc453" title="Topic no. 453, Bad debt deduction">Topic no. 453</a></td> </tr> <tr> <td style="width: 913px;">Moving expenses for members of the Armed Forces</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c455dc60-93ed-4801-92d0-e2bbcad59156" href="/taxtopics/tc455" title="Topic no. 455, Moving expenses for members of the Armed Forces">Topic no. 455</a></td> </tr> <tr> <td style="width: 913px;">Student loan interest deduction</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="89242d62-c306-4e8b-945b-21e9bb090d57" href="/taxtopics/tc456" title="Topic no. 456, Student loan interest deduction">Topic no. 456</a></td> </tr> <tr> <td style="width: 913px;">Educator expense deduction</td> <td style="width: 235px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="486a5b58-d799-44b3-b5b0-6c28cf35dc50" href="/taxtopics/tc458" title="Topic no. 458, Educator expense deduction">Topic no. 458</a></td> </tr> </tbody> </table> <h2>Itemized deductions</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 917px;">Should I itemize?</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0d260bc0-1834-4636-a1fb-aa7882163fe0" href="/taxtopics/tc501" title="Topic no. 501, Should I itemize?">Topic no. 501</a></td> </tr> <tr> <td style="width: 917px;">Medical and dental expenses</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c6590699-d266-4ae8-8853-a35a6d589646" href="/taxtopics/tc502" title="Topic no. 502, Medical and dental expenses">Topic no. 502</a></td> </tr> <tr> <td style="width: 917px;">Deductible taxes</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25f16b03-7fb5-4999-9561-cd8545ca8144" href="/taxtopics/tc503" title="Topic no. 503, Deductible taxes">Topic no. 503</a></td> </tr> <tr> <td style="width: 917px;">Home mortgage points</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c5297dc4-d489-4e40-b0cd-1649e113d672" href="/taxtopics/tc504" title="Topic no. 504, Home mortgage points">Topic no. 504</a></td> </tr> <tr> <td style="width: 917px;">Interest expense</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b73411e7-806f-4afc-911b-7b159dfc0783" href="/taxtopics/tc505" title="Topic no. 505, Interest expense">Topic no. 505</a></td> </tr> <tr> <td style="width: 917px;">Charitable contributions</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5873b427-96c1-4933-a1f0-3c09c27801b4" href="/taxtopics/tc506" title="Topic no. 506, Charitable contributions">Topic no. 506</a></td> </tr> <tr> <td style="width: 917px;">Business use of home</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2f26b333-5f8a-4c07-a16b-61876760cb90" href="/taxtopics/tc509" title="Topic no. 509, Business use of home">Topic no. 509</a></td> </tr> <tr> <td style="width: 917px;">Business use of car</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7db3facd-6b50-4d09-9438-bb32acfa4214" href="/taxtopics/tc510" title="Topic no. 510, Business use of car">Topic no. 510</a></td> </tr> <tr> <td style="width: 917px;">Business travel expenses</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="68181189-a736-49cf-af8e-d2a7f9429645" href="/taxtopics/tc511" title="Topic no. 511, Business travel expenses">Topic no. 511</a></td> </tr> <tr> <td style="width: 917px;">Work-related education expenses</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2be04a7b-4b9c-4f18-ac89-131ccdbcb983" href="/taxtopics/tc513" title="Topic no. 513, Work-related education expenses">Topic no. 513</a></td> </tr> <tr> <td style="width: 917px;">Casualty, disaster, and theft losses</td> <td style="width: 231px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8199f484-8f76-4a33-8ea4-eea45143218d" href="/taxtopics/tc515" title="Topic no. 515, Casualty, disaster, and theft losses">Topic no. 515</a></td> </tr> </tbody> </table> <h2>Tax computation</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 921px;">Standard deduction</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="84b32d77-c5bf-47a1-8cba-40b1891c9f27" href="/taxtopics/tc551" title="Topic no. 551, Standard deduction">Topic no. 551</a></td> </tr> <tr> <td style="width: 921px;">Tax and credits figured by the IRS</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="05279ce0-07a5-428f-992d-16c69b44a505" href="/taxtopics/tc552" title="Topic no. 552, Tax and credits figured by the IRS">Topic no. 552</a></td> </tr> <tr> <td style="width: 921px;">Tax on a child's investment and other unearned income (Kiddie tax)</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b9694343-7f3c-46fa-a422-1715af927c64" href="/taxtopics/tc553" title="Topic no. 553, Tax on a child's investment and other unearned income (kiddie tax)">Topic no. 553</a></td> </tr> <tr> <td style="width: 921px;">Self-employment tax</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d0a04266-6bd1-45d8-a8a9-9317898e1326" href="/taxtopics/tc554" title="Topic no. 554, Self-employment tax">Topic no. 554</a></td> </tr> <tr> <td style="width: 921px;">Alternative minimum tax</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cef30580-b3d0-447f-8dde-9d071e79a61b" href="/taxtopics/tc556" title="Topic no. 556, Alternative Minimum Tax">Topic no. 556</a></td> </tr> <tr> <td style="width: 921px;">Additional tax on early distributions from traditional and Roth IRAs</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d4680e3c-2519-459d-acd6-1e23d44e859e" href="/taxtopics/tc557" title="Topic no. 557, Additional tax on early distributions from traditional and Roth IRAs">Topic no. 557</a></td> </tr> <tr> <td style="width: 921px;">Additional tax on early distributions from retirement plans other than IRAs</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a2077026-68b4-4054-b01e-ee239fee076b" href="/taxtopics/tc558" title="Topic no. 558, Additional tax on early distributions from retirement plans other than IRAs">Topic no. 558</a></td> </tr> <tr> <td style="width: 921px;">Net investment income tax</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9798c27d-6e85-44b3-a6c7-a3acb332bbe2" href="/taxtopics/tc559" title="Topic no. 559, Net investment income tax">Topic no. 559</a></td> </tr> <tr> <td style="width: 921px;">Additional Medicare Tax</td> <td style="width: 227px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ca87135e-a984-4d90-b738-3fcb2f65dbe3" href="/taxtopics/tc560" title="Topic no. 560, Additional Medicare tax">Topic no. 560</a></td> </tr> </tbody> </table> <h2>Tax credits</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 920px;">Earned income credit</td> <td style="width: 228px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b89d5cd8-f567-4017-9bb9-14d9381e089c" href="/taxtopics/tc601" title="Topic no. 601, Earned Income Credit">Topic no. 601</a></td> </tr> <tr> <td style="width: 920px;">Child and dependent care credit</td> <td style="width: 228px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="204edbb2-d441-401a-bbf9-b15617da89d6" href="/taxtopics/tc602" title="Topic no. 602, Child and Dependent Care Credit">Topic no. 602</a></td> </tr> <tr> <td style="width: 920px;">Excess Social Security and RRTA tax withheld</td> <td style="width: 228px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="33574a22-8b61-4410-bd4e-3ec4c15b8a81" href="/taxtopics/tc608" title="Topic no. 608, Excess Social Security and RRTA tax withheld">Topic no. 608</a></td> </tr> <tr> <td style="width: 920px;">Retirement savings contributions credit</td> <td style="width: 228px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="28e963bf-c8c7-4ce2-bb42-4a0d6d2f20f3" href="/taxtopics/tc610" title="Topic no. 610, Retirement Savings Contributions Credit">Topic no. 610</a></td> </tr> <tr> <td style="width: 920px;">Repayment of the first-time homebuyer credit</td> <td style="width: 228px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8456739e-e3b2-4dc6-bd06-63973486e501" href="/taxtopics/tc611" title="Topic no. 611, Repayment of the First-Time Homebuyer Credit">Topic no. 611</a></td> </tr> <tr> <td style="width: 920px;">The premium tax credit</td> <td style="width: 228px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f8a1a8a1-3f3b-4abf-a3e7-1954f436cf22" href="/taxtopics/tc612" title="Topic no. 612, The Premium Tax Credit">Topic no. 612</a></td> </tr> </tbody> </table> <h2>IRS notices</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 922px;">Notices – What to do</td> <td style="width: 226px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="99a55e09-e58a-402c-8e72-7ece00eb58f3" href="/taxtopics/tc651" title="Topic no. 651, Notices – what to do">Topic no. 651</a></td> </tr> <tr> <td style="width: 922px;">Notice of underreported income – CP2000</td> <td style="width: 226px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e6e63a91-2281-4356-a188-8a99183cb8d7" href="/taxtopics/tc652" title="Topic no. 652, Notice of underreported income – CP2000">Topic no. 652</a></td> </tr> <tr> <td style="width: 922px;">IRS notices and bills, penalties, and interest charges</td> <td style="width: 226px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e3527ade-22c4-44a4-8711-7c0608ccddc8" href="/taxtopics/tc653" title="Topic no. 653, IRS notices and bills, penalties and interest charges">Topic no. 653</a></td> </tr> <tr> <td style="width: 922px;">Understanding your CP75 or CP75A Notice Request for Supporting Documentation</td> <td style="width: 226px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="393685c2-7cb5-4453-81b0-12e09eaddd49" href="/taxtopics/tc654" title="Topic no. 654, Understanding your CP75 or CP75A notice, Request for supporting documentation">Topic no. 654</a></td> </tr> </tbody> </table> <h2>Basis of assets, depreciation and sale of assets</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 924px;">Sale of your home</td> <td style="width: 224px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="52eccbb8-60bc-4adf-a369-01df70655fce" href="/taxtopics/tc701" title="Topic no. 701, Sale of your home">Topic no. 701</a></td> </tr> <tr> <td style="width: 924px;">Basis of assets</td> <td style="width: 224px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f59c3e7e-69b8-43d7-92f5-e2a4254fea7e" href="/taxtopics/tc703" title="Topic no. 703, Basis of assets">Topic no. 703</a></td> </tr> <tr> <td style="width: 924px;">Depreciation</td> <td style="width: 224px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7faeec03-9375-4399-91d4-f44ed6855a08" href="/taxtopics/tc704" title="Topic no. 704, Depreciation">Topic no. 704</a></td> </tr> <tr> <td style="width: 924px;">Installment sales</td> <td style="width: 224px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="032045bd-6898-4d74-b1ae-db0c5e82b284" href="/taxtopics/tc705" title="Topic no. 705, Installment Sales">Topic no. 705</a></td> </tr> </tbody> </table> <h2>Employer tax information</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 927px;">Social Security and Medicare withholding rates</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ff95b649-a37d-4e57-bce4-588f9bb90f10" href="/taxtopics/tc751" title="Topic no. 751, Social Security and Medicare withholding rates">Topic no. 751</a></td> </tr> <tr> <td style="width: 927px;">Filing Forms W-2 and W-3</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f6471373-41f1-4ab8-be59-d0d61b48b61d" href="/taxtopics/tc752" title="Topic no. 752, Filing Forms W-2 and W-3">Topic no. 752</a></td> </tr> <tr> <td style="width: 927px;">Form W-4 – Employee's Withholding Certificate</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a8b3c926-627f-4b6b-b573-30530a00cf3f" href="/taxtopics/tc753" title="Topic no. 753, Form W-4, Employees Withholding Certificate">Topic no. 753</a></td> </tr> <tr> <td style="width: 927px;">Employment taxes for household employees</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="23a2d61b-68d1-42c9-aa05-8749af89fcf1" href="/taxtopics/tc756" title="Topic no. 756, Employment taxes for household employees">Topic no. 756</a></td> </tr> <tr> <td style="width: 927px;">Forms 941 and 944 – Deposit requirements</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a45a6062-930d-4279-bb1c-74bb03d3872e" href="/taxtopics/tc757" title="Topic no. 757, Forms 941 and 944 – deposit requirements">Topic no. 757</a></td> </tr> <tr> <td style="width: 927px;">Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a091d1a9-b0fe-43b1-9a00-e24f82b8c40e" href="/taxtopics/tc758" title="Topic no. 758, Form 941, Employers Quarterly Federal Tax Return and Form 944, Employers Annual Federal Tax Return">Topic no. 758</a></td> </tr> <tr> <td style="width: 927px;">Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and deposit requirements</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cfae40c2-0c16-4666-8ae8-7b043037a5f7" href="/taxtopics/tc759" title="Topic no. 759, Form 940, Employers Annual Federal Unemployment (FUTA) Tax Return – filing and deposit requirements">Topic no. 759</a></td> </tr> <tr> <td style="width: 927px;">Form 943 – Reporting and deposit requirements for agricultural employers</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cc5cf71b-2578-4a5b-a655-6669c4ec43b5" href="/taxtopics/tc760" title="Topic no. 760, Form 943 – Reporting and deposit requirements for agricultural employers">Topic no. 760</a></td> </tr> <tr> <td style="width: 927px;">Tips – Withholding and reporting</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="446bae31-0ec8-4856-89e0-a3b27e2b077a" href="/taxtopics/tc761" title="Topic no. 761, Tips – withholding and reporting">Topic no. 761</a></td> </tr> <tr> <td style="width: 927px;">Independent contractor vs. employee</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d68a13b0-3f5a-43c1-83e5-1dacff156f1e" href="/taxtopics/tc762" title="Topic no. 762, Independent contractor vs. employee">Topic no. 762</a></td> </tr> <tr> <td style="width: 927px;">The Affordable Care Act</td> <td style="width: 221px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="04c491c0-7b88-4b17-9ddb-95b9e62206c8" href="/taxtopics/tc763" title="Topic no. 763, The Affordable Care Act">Topic no. 763</a></td> </tr> </tbody> </table> <h2><a id="800series" name="800 series"></a>Electronic media filers – 1099 series and related information returns</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 930px;">Who must file information returns electronically</td> <td style="width: 218px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="909ba5ee-37cf-49de-81c5-653e7980d2e1" href="/taxtopics/tc801" title="Topic no. 801, Who must file information returns electronically">Topic no. 801</a></td> </tr> <tr> <td style="width: 930px;">Applying to file information returns electronically</td> <td style="width: 218px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fb6c2610-629d-4db1-9a52-b0776a9b7f41" href="/taxtopics/tc802" title="Topic no. 802, Applying to file information returns electronically">Topic no. 802</a></td> </tr> <tr> <td style="width: 930px;">Electronic filing waivers and exemptions and filing extensions</td> <td style="width: 218px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81a60d32-7f5b-4206-beb0-b2a7d2877eae" href="/taxtopics/tc803" title="Topic no. 803, Electronic filing waivers and exemptions and filing extensions">Topic no. 803</a></td> </tr> <tr> <td style="width: 930px;">FIRE system test files and Combined Federal/State Filing (CF/SF) program</td> <td style="width: 218px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ee27aab3-453a-4237-a274-3c1b27c34e1b" href="/taxtopics/tc804" title="Topic no. 804, FIRE system test files and Combined Federal/State Filing (CF/SF) program">Topic no. 804</a></td> </tr> </tbody> </table> <h2>Tax information for U.S. resident aliens and citizens living abroad</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 931px;">Resident and nonresident aliens</td> <td style="width: 217px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="164bcca4-f92f-426f-9220-e5280835aa11" href="/taxtopics/tc851" title="Topic no. 851, Resident and nonresident aliens">Topic no. 851</a></td> </tr> <tr> <td style="width: 931px;">Foreign tax credit</td> <td style="width: 217px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1b1035e2-fd55-4d40-a289-4cd0f182ad62" href="/taxtopics/tc856" title="Topic no. 856, Foreign tax credit">Topic no. 856</a></td> </tr> <tr> <td style="width: 931px;">Individual taxpayer identification number (ITIN)</td> <td style="width: 217px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="31e8f83e-8f50-43e2-806c-3a18c78bc8e5" href="/taxtopics/tc857" title="Topic no. 857, Individual taxpayer identification number (ITIN)">Topic no. 857</a></td> </tr> <tr> <td style="width: 931px;">Alien tax clearance</td> <td style="width: 217px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c58a9478-02af-45c8-a3de-2b0b9c79be18" href="/taxtopics/tc858" title="Topic no. 858, Alien tax clearance">Topic no. 858</a></td> </tr> </tbody> </table> <h2>Tax information for residents of Puerto Rico</h2> <table class="table complex-table table-striped table-bordered table-responsive"> <thead> <tr> <th scope="col" style="width: 902px;">Title</th> <th align="center" scope="col" style="width: 246px;">Topic number</th> </tr> </thead> <tbody> <tr> <td style="width: 932px;">Is a person with income from Puerto Rico required to file a U.S. federal income tax return?</td> <td style="width: 216px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0fcac3dd-b4e7-44f4-8219-ac439cbe3452" href="/taxtopics/tc901" title="Topic no. 901, Is a person with income from Puerto Rico required to file a U.S. federal income tax return?">Topic no. 901</a></td> </tr> <tr> <td style="width: 932px;">Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax</td> <td style="width: 216px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a5702998-48b8-4acf-a49e-77c24a7185ce" href="/taxtopics/tc902" title="Topic no. 902, Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax">Topic no. 902</a></td> </tr> <tr> <td style="width: 932px;">U.S. employment tax in Puerto Rico</td> <td style="width: 216px;"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="97ebd84b-6c1e-4f7e-a5f9-3b7ffc860df5" href="/taxtopics/tc903" title="Topic no. 903, U.S. employment tax in Puerto Rico">Topic no. 903</a></td> </tr> </tbody> </table> </div> </div> </article> </div> </div> </div> </div> <div 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