Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 98
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107 Tax Topics
You can read these Tax Topics at
IRS.gov/TaxTopics.
List of Tax Topics
Topic
Topic
No.
Subject
No.
Subject
All topics are available in Spanish
303 Checklist of common errors when
Adjustments to Income
(and most topics are available in
preparing your tax return
451 Individual retirement arrangements
Chinese, Korean, Vietnamese, and
304 Extensions of time to file your tax
(IRAs)
Russian).
return
452 Alimony
305 Recordkeeping
453 Bad debt deduction
Topic
306 Penalty for underpayment of
455 Moving expenses
No.
Subject
estimated tax
456 Student loan interest deduction
IRS Help Available
307 Backup withholding
458 Educator expense deduction
101 IRS services—Volunteer tax
308 Amended returns
Itemized Deductions
assistance, outreach programs, and
309 Roth IRA contributions
501 Should I itemize?
identity theft
310 Coverdell education savings
502 Medical and dental expenses
102 Tax assistance for individuals with
accounts
503 Deductible taxes
disabilities
311 Power of attorney information
504 Home mortgage points
103 Tax help for small businesses and
312 Disclosure authorizations
505 Interest expense
the self-employed
313 Qualified tuition programs (QTPs)
506 Charitable contributions
104 Taxpayer Advocate Service—Your
Which Forms to File
508 Miscellaneous expenses
voice at the IRS
352 Which form—1040, 1040A, or
509 Business use of home
105 Armed Forces tax information
1040EZ?
510 Business use of car
107 Tax relief in disaster situations
356 Decedents
511 Business travel expenses
IRS Procedures
512 Business entertainment expenses
Types of Income
151 Your appeal rights
513 Work-related education expenses
401 Wages and salaries
152 Refund information
514 Employee business expenses
403 Interest received
153 What to do if you haven't filed your
515 Casualty, disaster, and theft losses
404 Dividends
tax return
(including federally declared
407 Business income
154 Form W-2 and Form 1099-R (What
disaster areas)
409 Capital gains and losses
to do if incorrect or not received)
410 Pensions and annuities
Tax Computation
155 Obtaining forms and publications
411 Pensions—The general rule and the
551 Standard deduction
156 Copy or transcript of your tax
simplified method
552 Tax and credits figured by the IRS
return—How to get one
412 Lump-sum distributions
553 Tax on a child's investment and
157 Change your address—How to
413 Rollovers from retirement plans
other unearned income (Kiddie tax)
notify the IRS
414 Rental income and expenses
554 Self-employment tax
158 Paying your taxes and ensuring
415 Renting residential and vacation
556 Alternative minimum tax
proper credit of payments
property
557 Additional tax on early
159 How to get a transcript or copy of
416 Farming and fishing income
distributions from traditional and
Form W-2
417 Earnings for clergy
Roth IRAs
161 Returning an erroneous
418 Unemployment compensation
558 Additional tax on early
refund—Paper check or direct
419 Gambling income and losses
distributions from retirement plans,
deposit
420 Bartering income
other than IRAs
Collection
421 Scholarships, fellowship grants,
559 Net Investment Income Tax
201 The collection process
and other grants
560 Additional Medicare Tax
202 Tax payment options
423 Social security and equivalent
561 Individual shared responsibility
203 Refund offsets for unpaid child
railroad retirement benefits
provision
support, certain federal and state
424 401(k) plans
Tax Credits
debts, and unemployment
425 Passive activities—Losses and
601 Earned income credit
compensation debts
credits
602 Child and dependent care credit
204 Offers in compromise
427 Stock options
607 Adoption credit and adoption
205 Innocent spouse relief (Including
429 Traders in securities (Information
assistance programs
separation of liability and equitable
for Form 1040 filers)
608 Excess social security and RRTA
relief)
430 Receipt of stock in a
tax withheld
206 Dishonored payments
demutualization
610 Retirement savings contributions
431 Canceled debt—Is it taxable or
Alternative Filing Methods
credit
not?
253 Substitute tax forms
611 Repayment of the first-time
432 Form 1099-A (Acquisition or
254 How to choose a tax return preparer
homebuyer credit
Abandonment of Secured Property)
255 Signing your return electronically
612 The premium tax credit
and Form 1099-C (Cancellation of
General Information
Debt)
301 When, how, and where to file
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