Publication 17
taxmap/pub17/p17-001.htm#en_us_publink1000170356The four chapters in this part provide basic information on the
tax system. They take you through the first steps of filling out a tax
return—such as deciding what your filing status is, how many exemptions
you can take, and what form to file. They also discuss recordkeeping
requirements, IRS e-file (electronic filing), certain penalties, and the two
methods used to pay tax during the year: withholding and estimated tax.