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Relevant Forms
Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax WithholdingTopic Screen for this Form
Form W-4S Request for Federal Income Tax Withholding from Sick PayTopic Screen for this Form
Form W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United StatesTopic Screen for this Form
W-8ECI Instructions for Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States
W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Form 656-A Income Certification for Offer in Compromise Application Fee (For Individual Taxpayer Only)Topic Screen for this Form
Form 673 Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911Topic Screen for this Form
Form 921 Consent to Extend the Time to Assess Income TaxTopic Screen for this Form
Form 921-A Consent Fixing Period of Limitation on Assessment of Income and Profits TaxTopic Screen for this Form
Form 921-I Consent Fixing Period of Limitation on Assessment of Income and Profits TaxTopic Screen for this Form
Form 921-P Consent Fixing Period of Limitation on Assessment of Income and Profits TaxTopic Screen for this Form
Form 945 Annual Return of Withheld Federal Income TaxTopic Screen for this Form
945 Instructions for Form 945, Annual Return of Withheld Federal Income Tax
Form 945-X Adjusted Annual Return of Withheld Federal Income Tax or Claim for RefundTopic Screen for this Form
945-X Instructions for Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Form 952 Consent to Extend Period of Limitation on Assessment of Income TaxesTopic Screen for this Form
Form 972 Consent of Shareholder to Include Specific Amount in Gross IncomeTopic Screen for this Form
Form 990 Return of Organization Exempt from Income TaxTopic Screen for this Form
990 Instructions for Form 990, Return of Organization Exempt From Income Tax
Form 990-EZ Short Form Return of Organization Exempt from Income TaxTopic Screen for this Form
990-EZ Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
Form 990-T Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))Topic Screen for this Form
990-T Instructions for Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e))
Form 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt OrganizationsTopic Screen for this Form
Form 1040 U.S. Individual Income Tax ReturnTopic Screen for this Form
1040 (General Inst.) Instructions for Form 1040, U.S. Individual Income Tax ReturnIndex for these InstructionsHTML Instructions
1040 (Tax Tables) Tax Table and Tax Rate Schedules
Form 1040 (Schedule C) Profit or Loss from Business (Sole Proprietorship)Topic Screen for this Form
1040 (Schedule C) Instructions for Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship)Index for these InstructionsHTML Instructions
Form 1040 (Schedule E) Supplemental Income and LossTopic Screen for this Form
1040 (Schedule E) Instructions for Schedule E (Form 1040), Supplemental Income and LossHTML Instructions
Form 1040 (Schedule EIC) Earned Income CreditTopic Screen for this Form
Form 1040 (Schedule J) Income Averaging for Farmers and FishermenTopic Screen for this Form
1040 (Schedule J) Instructions for Schedule J (Form 1040), Income Averaging for Farmers and FishermenIndex for these InstructionsHTML Instructions
Form 1040-A U.S. Individual Income Tax ReturnTopic Screen for this Form
1040-A Instructions for Form 1040-A, U.S. Individual Income Tax ReturnIndex for these InstructionsHTML Instructions
Form 1040-C U.S. Departing Alien Income Tax ReturnTopic Screen for this Form
1040-C Instructions for Form 1040-C, U.S. Departing Alien Income Tax Return
Form 1040-EZ Income Tax Return for Single and Joint Filers With No DependentsTopic Screen for this Form
1040-EZ Instructions for Form 1040-EZ, Income Tax Return for Single and Joint Filers With No DependentsIndex for these InstructionsHTML Instructions
Form 1040-NR U.S. Nonresident Alien Income Tax ReturnTopic Screen for this Form
1040-NR Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return
Form 1040-NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens With No DependentsTopic Screen for this Form
1040-NR-EZ Instructions for Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
Form 1040-X Amended U.S. Individual Income Tax ReturnTopic Screen for this Form
1040-X Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return
Form 1041 U.S. Income Tax Return for Estates and TrustsTopic Screen for this Form
1041 Instructions for Form 1041, U.S. Income Tax Return for Estates and Trusts, and Schedules A, B, G, J, and K-1
Form 1041 (Schedule K-1) Beneficiary's Share of Income, Deductions, Credits, etc.Topic Screen for this Form
Form 1041-ES Estimated Income Tax for Estates and TrustsTopic Screen for this Form
Form 1041-N U.S. Income Tax Return for Electing Alaska Native Settlement TrustsTopic Screen for this Form
1041-N Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts
Form 1041-QFT U.S. Income Tax Return for Qualified Funeral TrustsTopic Screen for this Form
Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign PersonsTopic Screen for this Form
1042 Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Form 1042-S Foreign Person's U.S. Source Income Subject to WithholdingTopic Screen for this Form
1042-S Instructions for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Form 1065 U.S. Return of Partnership IncomeTopic Screen for this Form
1065 Instructions for Form 1065, U.S. Return of Partnership Income
Form 1065 (Schedule K-1) Partner's Share of Income, Deductions, Credits, etc.Topic Screen for this Form
1065 (Schedule K-1) Instructions for Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc.
Form 1065 (Schedule M-3) Net Income (Loss) Reconciliation for Certain PartnershipsTopic Screen for this Form
Form 1065-B U.S. Return of Income for Electing Large PartnershipsTopic Screen for this Form
1065-B Instructions for Form 1065-B, U.S. Return of Income for Electing Large Partnerships
Form 1065-B (Schedule K-1) Partner's Share of Income (Loss) From an Electing Large PartnershipTopic Screen for this Form
1065-B (Schedule K-1) Instructions for Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership
Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax ReturnTopic Screen for this Form
1066 Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Form 1066 (Schedule Q) Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss AllocationTopic Screen for this Form
Form 1099-INT Interest Income (Info Copy Only)Topic Screen for this Form
1099-INT Instructions for Forms 1099-INT and 1099-OID, Interest Income and Original Issue Discount
1099 General Instructions General Instructions for Forms 1097, 1099, 1098, 3921, 3922, 5498, and W-2G
Form 1099-MISC Miscellaneous Income (Info Copy Only)Topic Screen for this Form
1099-MISC Instructions for Form 1099-MISC, Miscellaneous Income
1099 General Instructions General Instructions for Forms 1097, 1099, 1098, 3921, 3922, 5498, and W-2G
Form 1118 (Schedule J) Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account BalancesTopic Screen for this Form
1118 (Schedule J) Instructions for Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions
Form 1120 U.S. Corporation Income Tax ReturnTopic Screen for this Form
1120 Instructions for Form 1120, U.S. Corporation Income Tax Return
1120 Instructions for Form 1120, U.S. Corporation Income Tax Return
Form 1120 (Schedule M-3) Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or MoreTopic Screen for this Form
1120 (Schedule M-3) Instructions for Schedule M-3 (Form 1120), Net Income (Loss) Reconciliation for Corporations With Total Assets of $10 Million or More
Form 1120-C U.S. Income Tax Return for Cooperative AssociationsTopic Screen for this Form
1120-C Instructions for Form 1120-C, U.S. Income Tax Return for Cooperative Associations
Form 1120-F U.S. Income Tax Return of a Foreign CorporationTopic Screen for this Form
1120-F Instructions for Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
Form 1120-F (Schedule H) Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8Topic Screen for this Form
1120-F (Schedule H) Instructions for Schedule H (Form 1120-F), Deductions Allocated To Effectively Connected Income Under Regulations Section 1.861-8
Form 1120-F (Schedule M-1) Reconciliation of Income (Loss) and Analysis of Unappropriated Retained Earnings per BooksTopic Screen for this Form
Form 1120-F (Schedule M-3) Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or MoreTopic Screen for this Form
1120-F (Schedule M-3) Instructions for Schedule M-3 (Form 1120-F), Net Income (Loss) Reconciliation for Foreign Corporations With Reportable Assets of $10 Million or More
Form 1120-F (Schedule S) Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883Topic Screen for this Form
1120-F (Schedule S) Instructions for Schedule S (Form 1120-F), Exclusion of Income from the International Operation of Ships or Aircraft Under Section 883
Form 1120-FSC U.S. Income Tax Return of a Foreign Sales CorporationTopic Screen for this Form
1120-FSC Instructions for Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation
Form 1120-H U.S. Income Tax Return for Homeowners AssociationsTopic Screen for this Form
1120-H Instructions for Form 1120-H, U.S. Income Tax Return for Certain Homeowners Associations
Form 1120-L U.S. Life Insurance Company Income Tax ReturnTopic Screen for this Form
1120-L Instructions for Form 1120-L, , U.S. Life Insurance Company Income Tax Return
Form 1120-L (Schedule M-3) Net Income (Loss) Reconciliation for U.S. Life Insurance Companies With Total Assets of $10 Million or MoreTopic Screen for this Form
1120-L (Schedule M-3) Instructions for Form 1120-L Schedule M-3), Net Income (Loss) Reconciliation for US Life Insurance Companies With Total Assets of $10 Million or More
Form 1120-PC U.S. Property and Casualty Insurance Company Income Tax ReturnTopic Screen for this Form
1120-PC Instructions for Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
Form 1120-PC (Schedule M-3) Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies with Total Assets of $10 Million or MoreTopic Screen for this Form
1120-PC (Schedule M-3) Instructions for Schedule M-3 (Form 1120-PC), Net Income (Loss) Reconciliation for U.S. Property and Casualty Insurance Companies With Total Assets of $10 Million or More
Form 1120-POL U.S. Income Tax Return for Certain Political OrganizationsTopic Screen for this Form
Form 1120-REIT U.S. Income Tax Return for Real Estate Investment TrustsTopic Screen for this Form
1120-REIT Instructions for Form 1120 REIT, U.S. Income Tax Return for Real Estate Investment Trusts
Form 1120-RIC U.S. Income Tax Return for Regulated Investment CompaniesTopic Screen for this Form
1120-RIC Instructions for Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies
Form 1120-S U.S. Income Tax Return for an S CorporationTopic Screen for this Form
1120-S Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation
Form 1120-S (Schedule K-1) Shareholder's Share of Income, Deductions, Credits, etc.Topic Screen for this Form
1120-S (Schedule K-1) Instructions for Schedule K-1 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc.
Form 1120-S (Schedule M-3) Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or MoreTopic Screen for this Form
1120-S (Schedule M-3) Instructions for Schedule M-3 (Form 1120-S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More
Form 1120-SF U.S. Income Tax Return for Settlement Funds (Under Section 468B)Topic Screen for this Form
1120-SF Instructions for Form 1120-SF, U.S. Income Tax Return for Settlement Funds
Form 1120-X Amended U.S. Corporation Income Tax ReturnTopic Screen for this Form
Form 1122 Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax ReturnTopic Screen for this Form
Form 2063 U.S. Departing Alien Income Tax StatementTopic Screen for this Form
Form 2350 Application for Extension of Time to File U.S. Income Tax ReturnTopic Screen for this Form
Form 2555 Foreign Earned IncomeTopic Screen for this Form
2555 Instructions for Form 2555, Foreign Earned Income
Form 2555-EZ Foreign Earned Income ExclusionTopic Screen for this Form
2555-EZ Instructions for Form 2555-EZ, Foreign Earned Income Exclusion
Form 4137 Social Security and Medicare Tax On Unreported Tip IncomeTopic Screen for this Form
Form 4563 Exclusion of Income for Bona Fide Residents of American SamoaTopic Screen for this Form
Form 4835 Farm Rental Income and ExpensesTopic Screen for this Form
Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax ReturnTopic Screen for this Form
Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)Topic Screen for this Form
Form 5578 Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income TaxTopic Screen for this Form
Form 5713 (Schedule B) Specifically Attributable Taxes and Income (Section 999(c)(2))Topic Screen for this Form
Form 6118 Claim for Refund of Income Tax Return Preparer and Promoter PenaltiesTopic Screen for this Form
Form 6252 Installment Sale IncomeTopic Screen for this Form
Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other ReturnsTopic Screen for this Form
7004 Instructions for Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Form 8027 Employer's Annual Information Return of Tip Income and Allocated TipsTopic Screen for this Form
8027 Instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips
Form 8027-T Transmittal of Employer's Annual Information Return of Tip Income and Allocated TipsTopic Screen for this Form
Form 8453 U.S. Individual Income Tax Transmittal for an IRS e-file ReturnTopic Screen for this Form
Form 8453 (SP) U.S. Individual Income Tax Declaration for an IRS e-file Return (Spanish version)Topic Screen for this Form
Form 8453-C U.S. Corporation Income Tax Declaration for an IRS e-file ReturnTopic Screen for this Form
Form 8453-F U.S. Estate or Trust Income Tax Declaration and Signature for Electronic FilingTopic Screen for this Form
Form 8453-OL U.S. Individual Income Tax Declaration for an IRS e-file Online ReturnTopic Screen for this Form
Form 8453-OL (SP) U.S. Individual Income Tax Declaration for an IRS e-file Online Return (Spanish version)Topic Screen for this Form
Form 8453-S U.S. S Corporation Income Tax Declaration for an IRS e-file ReturnTopic Screen for this Form
Form 8586 Low-Income Housing CreditTopic Screen for this Form
Form 8609 Low-Income Housing Credit Allocation and CertificationTopic Screen for this Form
8609 Instructions for Form 8609, Low-Income Housing Credit Allocation and Certification
Form 8609-A Annual Statement for Low-Income Housing CreditTopic Screen for this Form
8609-A Instructions for Form 8609-A, Annual Statement for Low-Income Housing Credit
Form 8610 Annual Low-Income Housing Credit Agencies ReportTopic Screen for this Form
Form 8610 (Schedule A) Carryover Allocation of Low-Income Housing CreditTopic Screen for this Form
Form 8611 Recapture of Low-Income Housing CreditTopic Screen for this Form
Form 8612 Return of Excise Tax on Undistributed Income of Real Estate Investment TrustsTopic Screen for this Form
Form 8613 Return of Excise Tax on Undistributed Income of Regulated Investment CompaniesTopic Screen for this Form
Form 8615 Tax for Certain Children Who Have Investment Income of More Than $1,900Topic Screen for this Form
8615 Instructions for Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900
Form 8689 Allocation of Individual Income Tax to the U.S. Virgin IslandsTopic Screen for this Form
Form 8693 Low-Income Housing Credit Disposition BondTopic Screen for this Form
Form 8823 Low-Income Housing Credit Agencies Report of Noncompliance or Building DispositionTopic Screen for this Form
Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S CorporationTopic Screen for this Form
Form 8862 Information To Claim Earned Income Credit After DisallowanceTopic Screen for this Form
Form 8862 (SP) Information to Claim Earned Income Credit After Disallowance (Spanish Version)Topic Screen for this Form
Form 8865 (Schedule K-1) Partner's Share of Income, Deductions, Credits, etc.Topic Screen for this Form
Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast MethodTopic Screen for this Form
8866 Instructions for Form 8866, Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
Form 8867 Paid Preparer's Earned Income Credit ChecklistTopic Screen for this Form
Form 8873 Extraterritorial Income ExclusionTopic Screen for this Form
8873 Instructions for Form 8873, Extraterritorial Income Exclusion
Form 8877 Request for Waiver of Annual Income Recertification Requirement for Low-Income Housing CreditTopic Screen for this Form
Form 8899 Notification of Income from Donated Intellectual PropertyTopic Screen for this Form
Form 8916 Reconciliation of Schedule M-3 Taxable Income with Tax Return Taxable Income for Mixed GroupsTopic Screen for this Form
Principal Publications Publications
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Related Publications
Publication 15-T New Wage Withholding and Advanced Earned Income Credit Payment Tables (for wages paid through December 2009)PDF version of this PublicationTopic Screen for this Publication
Publication 17 Your Federal Income Tax (For Individuals)Index for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 17 (SP) Your Federal Income Tax (Spanish version)PDF version of this PublicationTopic Screen for this Publication
Publication 525 Taxable and Nontaxable IncomeIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 531 Reporting Tip IncomeIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 550 Investment Income and ExpensesIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 570 Tax Guide for Individuals With Income from U.S. PossessionsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 575 Pension and Annuity IncomeIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 596 Earned Income CreditIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 597 Information on the United States-Canada Income Tax TreatyPDF version of this PublicationTopic Screen for this Publication
Publication 598 Tax on Unrelated Business Income of Exempt OrganizationsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 1187 Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically.PDF version of this PublicationTopic Screen for this Publication
Publication 1239 Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, ElectronicallyPDF version of this PublicationTopic Screen for this Publication
Publication 1321 Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or 1040A)PDF version of this PublicationTopic Screen for this Publication
Publication 1345 Handbook for Authorized IRS e-file Providers of Individual Income Tax ReturnsPDF version of this PublicationTopic Screen for this Publication
Publication 1346 Electronic Return File Specifications for Individual Income Tax ReturnsPDF version of this PublicationTopic Screen for this Publication
Publication 1437 Procedures for the 1041 e-file Program U.S. Income Tax Returns for Estates and TrustsPDF version of this PublicationTopic Screen for this Publication
Publication 1438 File Specifications, Validation Criteria & Record Layouts for the Form 1041, e-file U.S. Income Tax Return for Estates & TrustsPDF version of this PublicationTopic Screen for this Publication
Publication 1461 ATIP - Attributed Tip Income Program BrochurePDF version of this PublicationTopic Screen for this Publication
Publication 1494 Table for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income (Forms 668-W(ACS), 668-W(c)(DO) and 668-W(ICS))PDF version of this PublicationTopic Screen for this Publication
Publication 3144 Tips on Tips - A Guide to Tip Income Reporting for Employers in Businesses Where Tip Income is CustomaryPDF version of this PublicationTopic Screen for this Publication
Publication 3148 Tips on Tips - A Guide to Tip Income Reporting for Employees Who Receive Tip IncomePDF version of this PublicationTopic Screen for this Publication
Publication 3148 (SP) Tips on Tips - A Guide to Tip Income Reporting for Employees Who Receive Tip Income (Spanish version)PDF version of this PublicationTopic Screen for this Publication
Publication 3319 Low-Income Taxpayer Clinics Grant Application PackagePDF version of this PublicationTopic Screen for this Publication
Publication 4134 Low Income Taxpayer Clinics (LITCs)PDF version of this PublicationTopic Screen for this Publication
Publication 4541 Splitting Federal Income Tax Refunds - Information for U.S. Financial InstitutionsPDF version of this PublicationTopic Screen for this Publication
Publication 4542 Splitting Federal Income Tax Refunds - Information for IRS PartnersPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Income
Income. The eight chapters in this part discuss many kinds of income. They explain which income is and is...
Publication 17 - Your Federal Income Tax (For Individuals) - Other Income
Other Income. You must include on your return all items of income you receive in the form of money, property,...
Publication 17 - Your Federal Income Tax (For Individuals) - Other Income
Other Income. The following brief discussions are arranged in alphabetical order. Income items that are discussed...
Publication 17 - Your Federal Income Tax (For Individuals) - Individual Retirement Arrangements (IRAs)
Income. You must include in your gross income distributions from a traditional IRA that you would have had...
Publication 225 - Farmer's Tax Guide - Accounting Methods
Income. Generally, you include an amount in income for the tax year in which all events that fix your right...
Publication 225 - Farmer's Tax Guide - Accounting Methods
Income. Under the cash method, include in your gross income all items of income you actually or constructively...
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Accounting Methods
Income. Under the cash method, include in your gross income all items of income you actually or constructively...
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Business Income
Other Income. The following discussion explains how to treat other types of business income you may receive....
Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Withholding on Specific Income
Other Income. For the discussion of Income Codes 24, 25, and 26, see U.S. Real Property Interest, later. For...
Publication 519 - U.S. Tax Guide for Aliens - Reporting Your Income
Reporting Your Income. You must report each item of income that is taxable according to the rules in chapters...
Publication 519 - U.S. Tax Guide for Aliens - How To Figure Tax
Income. All income for your period of residence and all income that is effectively connected with a trade...
Publication 525 - Taxable and Nontaxable Income - Miscellaneous Income
Other Income. The following brief discussions are arranged in alphabetical order. Income items that are discussed...
Publication 538 - Accounting Periods and Methods - Accounting Methods
Income. Generally, you include an amount as gross income for the tax year in which all events that fix your...
Publication 538 - Accounting Periods and Methods - Accounting Methods
Income. Under the cash method, you include in your gross income all items of income you actually or constructively...
Publication 555 - Community Property - Identifying Income, Deductions, and Credits
Income. The following is a discussion of the general effect of community property laws on the federal income...
Publication 597 - Information on the United States-Canada Income Tax Treaty - Other Income
Other Income. Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed...
Publication 598 - Tax on Unrelated Business Income of Exempt Organizations - Unrelated Business Taxable Income
Income. Generally, unrelated business income is taxable, but there are exclusions and special rules that must...
Publication 907 - Tax Highlights for Persons With Disabilities - Tax Highlights for Persons with Disabilities
Income. All income is taxable unless it is specifically excluded by law. The following discussions highlight...
Related Topic Links
related topicAccounting for Your Income
related topicAdjusted Basis and Installment Sale Income (Gain on Sale)
related topicAdjusted Gross Income (AGI)
related topicAdjusted Gross Income (AGI) Limits
related topicAdjustments to Income
related topicAdvance Earned Income Credit (EIC) Payment
related topicAdvance Payment of Earned Income Credit (EIC)
related topicAlimony (Community Income)
related topicAlternative Methods of Federal Income Tax Withholding
related topicAnnualized Income Installment Method
related topicAnnualized Income Installment Method (Schedule AI)
related topicArtists and Athletes (Income Code 20)
related topicBlocked Income
related topicBribes
related topicBusiness and Investment Income
related topicBusiness Income
related topicBusiness Income Limit
related topicCanceled Debt Excluded From Income
related topicCapitalization of Income
related topicCash Rebates
related topicCasualty and Theft Losses of Income-producing Property
related topicCertain Income Re-sourced By Treaty
related topicChild's Taxable Income
related topicChild's Taxable Income in Excess of Net Investment Income
related topicChoosing Not To Have Income Tax Withheld
related topicCombined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
related topicCommunity Income
related topicCommunity or Separate Property and Income
related topicCommunity Property Income
related topicComputation of Debt-financed Income
related topicConsidered Taxable Income (SSA)
related topicCorporate Income and Deductions
related topicDeduction for Foreign Income Taxes
related topicDeductions if Possession Income Is Excluded
related topicDetermine Excess Adjusted Gross Income
related topicDetermining the Source of Income From the Sales or Exchanges of Certain Personal Property
related topicDisability Income
related topicEarned and Unearned Income
related topicEarned Income
related topicEarned Income Credit
related topicEarned Income Credit (EIC) Table
related topicEarned Income Credit and Child Tax Credit
related topicEarned Income Limit
related topicEarned Income Test
related topicEarnings Includible in Income
related topicEarnings While an Inmate
related topicEffect of the Amount of Your Income on the Amount of Your Credit
related topicEffect of the Amount of Your Income on the Amount of Your Deduction
related topicEffect of the Amount of Your Income on the Amount of Your Exclusion
related topicEffectively Connected Income
related topicElected Farm Income (EFI)
related topicEmployee Also Receiving Pension Income
related topicEstate and Trust Income
related topicExample 2 - Annualized Income Installment Method
related topicExclusions From Gross Income
related topicExpected Taxable Income - Lines 2-5
related topicExpenses Allocable to Tax-free Income
related topicExpenses of Producing Income
related topicExpenses Related to Dividend Income
related topicExtraterritorial Income Exclusion
related topicFarm Income
related topicFarm Income Averaging
related topicFederal Estate Tax on Income in Respect of a Decedent
related topicFederal Income Tax Refund
related topicFederal Income Tax Withheld
related topicFederal Income Tax Withholding Methods
related topicFederal Income, Social Security, and Medicare Taxes
related topicFees for Services
related topicFiguring Earned Income
related topicFiguring Taxable Income or Loss From Sources Outside the United States
related topicFiguring the Child's Net Investment Income (Form 8615, Part I)
related topicFiguring Total Income
related topicFiling and Paying Income Taxes
related topicFiling Annual U.S. Income Tax Returns
related topicFiling Requirement if Possession Income Is Excluded
related topicFinal Income Tax Return for Decedent - Form 1040
related topicFixed or Determinable Annual or Periodical Income (FDAP)
related topicForeign Earned Income
related topicForeign Earned Income and Housing Amount
related topicForeign Earned Income and Housing Exclusion and Deduction
related topicForeign Earned Income and Housing Exclusions
related topicForeign Earned Income and Housing: Exclusion - Deduction
related topicForeign Earned Income Exclusion
related topicForeign Income
related topicForeign Income Taxes
related topicForeign Investment in Real Property Tax Act of 1980 (FIRPTA) Income Tax Withholding
related topicForeign Mineral Income
related topicForeign Tax Credit if Possession Income Is Excluded
related topicForm 1040--U.S. Individual Income Tax Return[f1040]
related topicFoster Care Providers
related topicFree Tour
related topicGain Is Ordinary Income
related topicGeneral Category Income
related topicGross Income
related topicGross Income From Farming
related topicGross Income Test
related topicHigher Income Taxpayers
related topicHobby Income
related topicHow Income of Aliens Is Taxed
related topicHow To Figure Federal Income Tax Withholding
related topicHow To Figure Rental Income and Deductions
related topicIdentifying Income, Deductions, and Credits
related topicIllegal Activities
related topicIncluding the Recapture in Income
related topicIncome - Special Rules
related topicIncome and Cost of Goods Sold
related topicIncome and Expenses of Self-employed Individuals
related topicIncome Averaging for Farmers
related topicIncome Distribution Deduction
related topicIncome Earned Abroad
related topicIncome Entitled to Tax Treaty Benefits
related topicIncome Forecast Method
related topicIncome From Controlled Organizations
related topicIncome From Cooperatives
related topicIncome From Debt-financed Property
related topicIncome From Other Sources
related topicIncome from Property Given to a Child
related topicIncome From Qualifying Shipping Activities
related topicIncome From Real Property
related topicIncome From U.S. Possessions
related topicIncome in Respect of a Decedent
related topicIncome Items
related topicIncome Limits
related topicIncome Not Effectively Connected
related topicIncome Subject to NRA Withholding
related topicIncome Subject to Tax
related topicIncome Tax and Reporting
related topicIncome Tax Credits
related topicIncome Tax Deduction for Estate Tax Paid
related topicIncome Tax on an Estate
related topicIncome Tax Withholding
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related topicIncome Tax: Income and Expenses
related topicIncome Taxes
related topicIncome That Is Not Earned Income
related topicIncome That Must Be Distributed Currently
related topicIncome To Include
related topicIncome, Deductions, and Special Provisions
related topicIncome-producing Rental or Royalty Interest
related topicIndividual Income Tax Return
related topicIndividuals With Income From U.S. Possessions
related topicInformation To Claim Earned Income Credit After Disallowance
related topicInformation to Claim Earned Income Credit After Disallowance (Spanish Version)
related topicInstallment Sale Income
related topicInteraction of Section 1022 with Other Income Tax Provisions
related topicInterest and Dividend Income
related topicInterest and Dividend Income (Forms 1099)
related topicInterest Income
related topicInterest Income on Frozen Deposits
related topicInvestment Income
related topicInvestment Income and Expenses
related topicInvestment Income From Canadian Sources
related topicInvestment Income of Child Reported on Parent's Return
related topicJury Duty
related topicKickbacks
related topicLessor's Gross Income
related topicLost Income Payments
related topicLow-income Housing
related topicLow-income Housing With Two or More Elements
related topicModified Adjusted Gross Income (MAGI)
related topicNet Investment Income
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related topicNo Income Subject to Estimated Tax During First Period
related topicNonpayroll Income Tax Withholding
related topicNot Earned Income
related topicNote Received for Services
related topicOrdinary Income
related topicOrdinary Income Property
related topicOther Sources of Rental Income
related topicParent's Taxable Income
related topicParent's Taxable Income Plus Children's Net Investment Income
related topicPartnership Income
related topicPartnership Income or Loss
related topicPartnership Income or Loss (Form 1065 Only)
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related topicPassive Activity Income
related topicPassive Activity Income and Deductions
related topicPassive Category Income
related topicPassive Income
related topicPeace Corps
related topicPension and Annuity Income
related topicPensions, Annuities, and Alimony (Income Code 14)
related topicPeriodical Income
related topicPersonal Service Income
related topicPolitical Organization Income Tax Return
related topicPossession Source Income
related topicPreparing a Federal Income Tax Return
related topicProperty Used in Your Business or Income-producing Activity
related topicPublic Safety Officer Killed in the Line of Duty
related topicPuerto Rico Income Exempt From U.S. Tax
related topicReal Property Income and Natural Resources Royalties (Income Code 13)
related topicRecharacterization of Passive Income
related topicRefund (or credit) of State or Local Income Taxes
related topicRental Income
related topicRental Income and Deductions
related topicRental Income and Expenses
related topicRental Income and Expenses (If No Personal Use of Dwelling)
related topicRepayment of Income Aid Payment
related topicRepayments of Income
related topicReporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes
related topicReporting Business Income and Expenses
related topicReporting Income and Deductions
related topicReporting Installment Sale Income
related topicReporting Nonbusiness Income
related topicReporting Rental Income, Expenses, and Losses
related topicRequired Notice to Employees About Earned Income Credit (EIC)
related topicRequired Notice to Employees About the Earned Income Credit (EIC)
related topicReverse Mortgages
related topicRewards
related topicRollover of Exxon Valdez Settlement Income
related topicS Corporation Income
related topicS Corporation Income or Loss
related topicSchedule F (1040) - Part I (Income)
related topicSchedule F - Part I (Income)
related topicSchedule J (Form 1040) Income Averaging for Farmers and Fishermen
related topicSection 901(j) Income
related topicSelf-employment Income
related topicSeparate Limit Income
related topicService Corps of Retired Executives (SCORE)
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related topicSource of Earned Income
related topicSource of Income
related topicSpecific Types of Income in Respect of a Decedent
related topicState and Local Income Tax Refunds
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related topicTable 36-1, Earned Income Credit in a Nutshell
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related topicTax for Certain Children Who Have Investment Income of More Than $1,900
related topicTax Must Be an Income Tax (or Tax in Lieu of Income Tax)
related topicTax on Child's Taxable Income in Excess of Net Investment Income
related topicTax on Income Not Excluded
related topicTax on Investment Income of a Child under Age 18
related topicTax on Investment Income of Certain Children
related topicTax on Parent's Taxable Income Plus Children's Net Investment Income
related topicTax-exempt Income
related topicTax-exempt Income Expenses
related topicTaxable and Nontaxable Income
related topicTaxable Income
related topicTaxable Income From Sources Outside the United States
related topicTaxable Income or Loss From Sources Outside the United States
related topicTaxable Income or Loss From Sources Outside the United States (for Category Checked Above)
related topicTaxes Imposed By Sanctioned Countries (Section 901(j) Income)
related topicTaxes on Combined Foreign Oil and Gas Income
related topicTaxes Withheld on Income or Gain (Other Than Dividends)
related topicTip, Daily Record
related topicTips on Tips - A Guide to Tip Income Reporting for Employees Who Receive Tip Income
related topicTips on Tips - A Guide to Tip Income Reporting for Employees Who Receive Tip Income (Spanish version)
related topicTransportation Income
related topicTreaty Income
related topicU.S. Nonresident Alien Income Tax Return
related topicUnearned Income Only
related topicUnrelated Business Income
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related topicUtility Rebates
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related topicWithholding From Other Income
related topicWithholding on Specific Income
related topicWithholding on Tip Income
related topicYou Must Have Earned Income
related topicYour Adjusted Gross Income (AGI) Must Be Less Than
related topicYour Earned Income Must Be Less Than