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IRS.gov Website
Rev. date: 11/05/2012


General Information

Tax Topic 300
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The following topics are found in the category of General Information. Each topic is followed by the corresponding topic number. To access your topic, select the three-digit number.
When, Where, and How to File Tax Topic 301
Checklist of Common Errors When Preparing Your Tax ReturnTax Topic 303
Extensions of Time to File Your Tax Return Tax Topic 304
RecordkeepingTax Topic 305
Penalty for Underpayment of Estimated Tax Tax Topic 306
Backup WithholdingTax Topic 307
Amended ReturnsTax Topic 308
Roth IRA ContributionsTax Topic 309
Coverdell Education Savings AccountsTax Topic 310
Power of Attorney Information Tax Topic 311
Disclosure AuthorizationsTax Topic 312
Qualified Tuition Programs (QTPs)Tax Topic 313