About Tax Map
IRS Tax Map 2008
Current IRS Tax Map
Do I Have To File a Return?
Which Form Should I Use?
Does My Return Have To Be on Paper?
When Do I Have To File?
How Do I Prepare My Return?
Where Do I File?
What Happens After I File?
What If I Made a Mistake?
Married Filing Jointly
Married Filing Separately
Head of Household
Qualifying Widow(er) With Dependent Child
Exemptions for Dependents
Phaseout of Exemptions
Social Security Numbers for Dependents
Tax Withholding for 2010
Estimated Tax for 2010
Credit for Withholding and Estimated Tax for 2009
Underpayment Penalty for 2009
Special Rules for Certain Employees
Sickness and Injury Benefits
Keeping a Daily Tip Record
Reporting Tips to Your Employer
Reporting Tips on Your Tax Return
When To Report Interest Income
How To Report Interest Income
Capital Gain Distributions
How To Report Dividend Income
Not Rented for Profit
Property Changed to Rental Use
Renting Part of Property
Personal Use of Dwelling Unit (Including Vacation Home)
Limits on Rental Losses
How To Report Rental Income and Expenses
Cost (Investment in the Contract)
Taxation of Periodic Payments
Taxation of Nonperiodic Payments
Special Additional Taxes
Are Any of Your Benefits Taxable?
How To Report Your Benefits
Deductions Related to Your Benefits
Host or Hostess
Life Insurance Proceeds
S Corporation Income
Rents from Personal Property
Welfare and Other Public Assistance Benefits
Basis Other Than Cost
Sales and Trades
Capital Gains and Losses
Figuring Gain or Loss
Excluding the Gain
Business Use or Rental of Home
Reporting the Sale
Recapturing (Paying Back) a Federal Mortgage Subsidy
Recapturing (Paying Back) the First-Time Homebuyer Credit
Reporting Capital Gains and Losses
Instruments Executed After 1984
How To Deduct Alimony Paid
How To Report Alimony Received
Student Loan Interest Deduction
Tuition and Fees Deduction
Standard Deduction Amount
Standard Deduction for Dependents
Who Should Itemize
What Are Medical Expenses?
What Expenses Can You Include This Year?
How Much of the Expenses Can You Deduct?
Whose Medical Expenses Can You Include?
What Medical Expenses Are Includible?
How Do You Treat Reimbursements?
Damages for Personal Injuries
How Do You Figure and Report the Deduction on Your Tax Return?
Impairment-Related Work Expenses
Health Insurance Costs for Self-Employed Persons
Tests To Deduct Any Tax
General Sales Taxes
Real Estate Taxes
New Motor Vehicle Taxes
Personal Property Taxes
Taxes and Fees You Cannot Deduct
Where To Deduct
Home Mortgage Interest
Items You Cannot Deduct
Allocation of Interest
How To Report
Organizations That Qualify To Receive Deductible Contributions
Contributions You Can Deduct
Contributions You Cannot Deduct
Contributions of Property
When To Deduct
Limits on Deductions
Records To Keep
Loss on Deposits
Proof of Loss
Figuring a Loss
When To Report Gains and Losses
How To Report Gains and Losses
Qualifying Work- Related Education
What Expenses Can Be Deducted
Deducting Business Expenses
Deductions Subject to the 2% Limit
Deductions Not Subject to the 2% Limit
Are You Subject to the Limit?
Which Itemized Deductions Are Limited?
Which Itemized Deductions Are Not Limited?
How Do You Figure the Limit?
Figuring Your Tax
Alternative Minimum Tax
Tax Figured by IRS
Which Parent's Return To Use
Parent's Election To Report Child's Interest and Dividends
Tax for Certain Children Who Have Investment Income of More Than $1,900
Tests To Claim the Credit
How To Figure the Credit
How To Claim the Credit
Employment Taxes for Household Employers
Are You Eligible for the Credit?
Credit Figured for You
Figuring the Credit Yourself
Amount of Credit
Claiming the Credit
Additional Child Tax Credit
Checking Your Withholding
Who Can Claim an Education Credit
Qualified Education Expenses
When Must the Credit Be Repaid (Recaptured)
Special Rules for Students in Midwestern Disaster Areas
Do You Qualify for the Credit?
Part A. Rules for Everyone
Part B. Rules If You Have a Qualifying Child
Part C. Rules If You Do Not Have a Qualifying Child
Part D. Figuring and Claiming the EIC
Advance Earned Income Credit
Your Rights as a Taxpayer
How To Get Tax Help