General Information

The following topics are found in the category of General Information. Each topic is followed by a corresponding topic number. To access your topic, select the three–digit number.

When, Where, and How to File	Tax Topic 301
Checklist of Common Errors When Preparing Your Tax Return	Tax Topic 303
Extensions of Time to File Your Tax Return	Tax Topic 304
Recordkeeping	Tax Topic 305
Penalty for Underpayment of Estimated Tax	Tax Topic 306
Backup Withholding	Tax Topic 307
Amended Returns	Tax Topic 308
Roth IRA Contributions	Tax Topic 309
Coverdell Education Savings Accounts	Tax Topic 310
Power of Attorney Information	Tax Topic 311
Disclosure Authorizations	Tax Topic 312
Qualified Tuition Programs (QTPs)	Tax Topic 313