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FREQUENTLY ASKED QUESTIONS
Below is a list of FAQ categories and subcategories. Select the appropriate category or subcategory to view questions and answers.


1 IRS Procedures

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1-1 Address Changes
1-2 Amended Returns & Form 1040X
1-3 Code, Revenue Procedures, Regulations, Letter Rulings
1-4 Collection Procedural Questions
1-5 Copies & Transcripts
1-6 Extensions
1-7 Forms & Publications
1-8 General Procedural Questions
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

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2-1 Dependents & Exemptions
2-2 Filing Requirements
2-3 Filing Status


3 Itemized Deductions/Standard Deductions

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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 Medical, Nursing Home, Special Care Expenses
3-6 Other Deduction Questions
3-7 Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses)


4 Interest/Dividends/Other Types of Income

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4-1 1099 Information Returns (All Other)
4-2 1099-DIV Dividend Income
4-3 1099-INT Interest Income
4-4 1099-MISC, Independent Contractors, and Self-employed
4-5 Alimony, Child Support, Court Awards, Damages
4-6 Employee Reimbursements, Form W-2, Wage Inquiries
4-7 Gifts & Inheritances
4-8 Grants, Scholarships, Student Loans, Work Study
4-9 Life Insurance & Disability Insurance Proceeds
4-10 Ministers' Compensation & Housing Allowance
4-11 Savings Bonds
4-12 Tips


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

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5-1 Correcting Plan Errors
5-2 General/Taxability Issues including Distributions, Early Withdrawals, 10% Additional Tax, Defaulted Loans
5-3 Plan Design
5-4 Plan Operations
5-5 Rollovers - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
5-6 Types of Plans


6 Social Security Income

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6-1 Back Payments
6-2 Regular & Disability Benefits
6-3 Survivors' Benefits


7 Child Care Credit/Other Credits

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7-1 Child Tax Credit
7-2 Child and Dependent Care Credit & Flexible Benefit Plans
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

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8-1 Other EITC Issues
8-2 Qualifying Child Rules
8-3 Taxable & Nontaxable Income


9 Estimated Tax

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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

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10-1 Losses (Homes, Stocks, Other Property)
10-2 Mutual Funds (Costs, Distributions, etc.)
10-3 Property (Basis, Sale of Home, etc.)
10-4 Stocks (Options, Splits, Traders)


11 Sale or Trade of Business, Depreciation, Rentals

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11-1 Depreciation & Recapture
11-2 Personal Use of Business Property (Condo, Timeshare, etc.)
11-3 Rental Expenses versus Passive Activity Losses (PALs)
11-4 Sales, Trades, Exchanges


12 Small Business/Self-Employed/Other Business

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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 SS-4 & Employer Identification Number (EIN)
12-4 Form W-2, FICA, Medicare, Tips, Employee Benefits
12-5 Form W-4 & Wage Withholding
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

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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 - Students
13-6 Nonresident Alien - Tax Withholding
13-7 Other
13-8 U.S. Citizens Overseas


14 Electronic Filing (e-file)

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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

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15-1 Magnetic Media Filers


16 Other (Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax Inquiries)

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16-1 Other (Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax Inquiries)


17 Individual Retirement Arrangements (IRAs)

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17-1 Distributions, Early Withdrawals, 10% Additional Tax
17-2 Rollovers - Individual Retirement Arrangements (IRAs)
17-3 Roth IRA
17-4 Traditional IRA