Form 1040 Instructions - 2015 Page 96
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105 Tax Topics
You can read these Tax Topics at
List of Tax Topics
Topic
Topic
No.
Subject
No.
Subject
All topics are available in Spanish.
306 Penalty for underpayment of
458 Educator expense deduction
estimated tax
Topic
Itemized Deductions
307 Backup withholding
No.
Subject
501 Should I itemize?
308 Amended returns
502 Medical and dental expenses
IRS Help Available
309 Roth IRA contributions
503 Deductible taxes
101 IRS services—Volunteer tax
310 Coverdell education savings
504 Home mortgage points
assistance, outreach programs, and
accounts
505 Interest expense
identity theft
311 Power of attorney information
506 Charitable contributions
102 Tax assistance for individuals with
312 Disclosure authorizations
508 Miscellaneous expenses
disabilities
313 Qualified tuition programs (QTPs)
509 Business use of home
103 Tax help for small businesses and
Which Forms to File
510 Business use of car
the self-employed
352 Which form—1040, 1040A, or
511 Business travel expenses
104 Taxpayer Advocate Service—Your
1040EZ?
512 Business entertainment expenses
voice at the IRS
356 Decedents
513 Work-related education expenses
105 Armed Forces tax information
514 Employee business expenses
107 Tax relief in disaster situations
Types of Income
515 Casualty, disaster, and theft losses
401 Wages and salaries
IRS Procedures
(including federally declared
403 Interest received
151 Your appeal rights
disaster areas)
404 Dividends
152 Refund information
Tax Computation
407 Business income
153 What to do if you haven't filed your
409 Capital gains and losses
551 Standard deduction
tax return
410 Pensions and annuities
552 Tax and credits figured by the IRS
154 Form W-2 and Form 1099-R (What
411 Pensions—The general rule and the
553 Tax on a child's investment and
to do if incorrect or not received)
simplified method
other unearned income (Kiddie tax)
155 Forms and publications—How to
412 Lump-sum distributions
554 Self-employment tax
order
413 Rollovers from retirement plans
556 Alternative minimum tax
156 Copy or transcript of your tax
414 Rental income and expenses
557 Additional tax on early
return—How to get one
415 Renting residential and vacation
distributions from traditional and
157 Change your address—How to
property
Roth IRAs
notify the IRS
416 Farming and fishing income
558 Additional tax on early
158 Paying your taxes and ensuring
417 Earnings for clergy
distributions from retirement plan,
proper credit of payments
418 Unemployment compensation
other than IRAs
159 Prior year(s) Form W-2 (How to
419 Gambling income and losses
559 Net Investment Income Tax
get a copy)
420 Bartering income
560 Additional Medicare Tax
161 Returning an erroneous
421 Scholarships, fellowship grants,
561 Individual shared responsibility
refund—Paper check or direct
and other grants
provision
deposit
423 Social security and equivalent
Tax Credits
Collection
railroad retirement benefits
601 Earned income credit
201 The collection process
424 401(k) plans
602 Child and dependent care credit
202 Tax payment options
425 Passive activities—Losses and
607 Adoption credit and adoption
203 Refund offsets for unpaid child
credits
assistance programs
support, certain federal and state
427 Stock options
608 Excess social security and RRTA
debts, and unemployment
429 Traders in securities (information
tax withheld
compensation debts
for Form 1040 filers)
610 Retirement savings contributions
204 Offers in compromise
430 Receipt of stock in a
credit
205 Innocent spouse relief (Including
demutualization
611 Repayment of the first-time
separation of liability and equitable
431 Canceled debt—Is it taxable or
homebuyer credit
relief)
not?
612 The premium tax credit
206 Dishonored payments
432 Form 1099-A (Acquisition or
Abandonment of Secured Property)
IRS Notices
Alternative Filing Methods
and Form 1099-C (Cancellation of
651 Notices—What to do
253 Substitute tax forms
Debt)
652 Notice of underreported
254 How to choose a tax return preparer
income—CP 2000
Adjustments to Income
255 Signing your return electronically
653 IRS notices and bills, penalties, and
451 Individual retirement arrangements
General Information
interest charges
(IRAs)
301 When, how, and where to file
654 Understanding your CP75 Notice
452 Alimony paid
303 Checklist of common errors when
Request for Supporting
453 Bad debt deduction
preparing your tax return
Documentation
455 Moving expenses
304 Extensions of time to file your tax
456 Student loan interest deduction
return
457 Tuition and fees deduction
305 Recordkeeping
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