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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 General Procedural Questions
1-2 Address Changes
1-3 Amended Returns & Form 1040X
1-4 Code, Revenue Procedures, Regulations, Letter Rulings
1-5 Collection Procedural Questions
1-6 Copies & Transcripts
1-7 Extensions
1-8 Forms & Publications
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
1-17 For Caregivers


2 Filing Requirements, Status, Dependents, Exemptions

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


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
3-5 Medical, Nursing Home, Special Care Expenses
3-6 Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses)
3-7 Other Deduction Questions


4 Interest, Dividends, Other Types of Income

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4-1 1099–DIV Dividend Income
4-2 1099–INT Interest Income
4-3 1099–MISC, Independent Contractors, and Self-employed
4-4 1099 Information Returns (All Other)
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 Retirement Plans

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5-1 Types of Retirement 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 and Dependent Care Credit & Flexible Benefit Plans
7-2 Child Tax Credit
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 Qualifying Child Rules
8-2 Taxable & Nontaxable Income
8-3 Other EITC Issues


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


11 Sale or Trade of Business, Depreciation, Rentals

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


12 Small Business, Self-Employed, Other Business

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12-1 Entities
12-2 Form 1099–MISC & Independent Contractors
12-3 Form W–2, FICA, Medicare, Tips, Employee Benefits
12-4 Form W–4 & Wage Withholding
12-5 Form SS–4 & Employer Identification Number (EIN)
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 - Tax Withholding
13-6 Nonresident Alien - Students
13-7 U.S. Citizens Overseas
13-8 Other


14 Electronic Filing (e-file)

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14-1 Age, Name or SSN Rejects, Errors, Correction Procedures
14-2 Amended Returns
14-3 Forms W–2 & Other Attachments
14-4 Due Dates & Extension Dates for e-file


15 Electronic Filers

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15-1 Magnetic Media Filers


16 Other

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16-1 For Senior Taxpayers
16-2 MISC Estate & Tax Shelters


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