Frequently Asked Questions by Category
-
IRS
Procedures
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Filing
Requirements/Status/Dependents/Exemptions
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Itemized
Deductions/Standard Deductions
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Interest/Dividends/Other
Types of Income
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Pensions/Annuities/Retirement
Plans (i.e., 401(k), etc.)
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Social
Security Income
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Child
Care Credit/Other Credits
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Earned
Income Tax Credit
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Estimated
Tax
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Capital
Gains, Losses/Sale of Home
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Sale or
Trade of Business, Depreciation, Rentals
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Small
Business/Self-Employed/Other Business
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Aliens
and U.S. Citizens Living Abroad
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Electronic
Filing (e-file)
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Magnetic
Media Filers
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Other
(Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax
Inquiries)
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Individual
Retirement Arrangements (IRAs)
Frequently Asked Questions by Subcategory
1. IRS
Procedures
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
2. Filing
Requirements/Status/Dependents/Exemptions
2.1. Filing
Requirements
2.2. Filing
Status
2.3. Dependents
& Exemptions
3. Itemized
Deductions/Standard Deductions
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 (Alimony, Bad Debts, Applicable Federal
Interest Rate, Gambling, Legal Fees, Loans, etc.)
3.5. 5.
Medical, Nursing Home, Special Care Expenses
3.6. 6.
Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses)
3.7. 7.
Other Deduction Questions
4. Interest/Dividends/Other
Types of Income
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. Pensions/Annuities/Retirement
Plans (i.e., 401(k), etc.)
5.1. General/Taxability
Issues including Distributions, Early Withdrawals, 10% Additional Tax,
Defaulted Loans
5.2. Rollovers
5.3. Types
of Plans
5.4. Plan
Operations
5.5. Plan
Design
5.6. Correcting
Plan Errors
6. Social
Security Income
6.1. Back
Payments
6.2. Regular
& Disability Benefits
6.3. Survivors'
Benefits
7. Child
Care Credit/Other Credits
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
8.1. Qualifying
Child Rules
8.2. Taxable
& Nontaxable Income
8.3. Other
EITC Issues
9. Estimated
Tax
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
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
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
12.1. Entities:
Sole Proprietor, Partnership, Limited Liability Company/Partnership (LLC/LLP),
Corporation, Subchapter S Corporation
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
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)
14.1. Age/Name/SSN
Rejects, Errors, Correction Procedures
14.2. Amended
Returns
14.3. Due
Dates & Extension Dates for e-file
14.4. Forms
W–2 & Other Attachments
15. Magnetic
Media Filers
16. Other
(Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax
Inquiries)
17. Individual
Retirement Arrangements (IRAs)
17.1. Distributions,
Early Withdrawals, 10% Additional Tax
17.2. Rollovers
17.3. Roth
IRA
17.4. Traditional
IRA
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