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IRS.gov Website

Publication 3

Introduction, Useful Items and Important Changes

For use in Preparing 2011 Returns

Foreign Source Income
Community Property
Form W-2 Codes

Adjustments to Income

Armed Forces Reservists
Individual Retirement Arrangements
Moving Expenses

Combat Zone Exclusion

Combat Zone
Serving in a Combat Zone
Amount of Exclusion

Resident Aliens
Nonresident Aliens
Dual-Status Aliens

Itemized Deductions

Employee Business Expenses
Repayments

First-Time Homebuyer Credit
Child Tax Credit
Earned Income Credit
Credit for Excess Social Security Tax Withheld

Forgiveness of Decedent's Tax Liability

Combat Zone Related Forgiveness
Terrorist or Military Action Related Forgiveness
Claims for Tax Forgiveness

Where To File
When To File
Signing Returns

Extension of Deadlines

Service That Qualifies for an Extension of Deadline
Length of Extension
Actions for Which Deadlines Are Extended

Deferral of Payment

Maximum Rate of Interest

How To Get Tax Help