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Frequently Asked Tax Questions And Answers


Welcome to the Internal Revenue Service's general questions and answers section. These questions and answers came from taxpayers like you. You should find them helpful and informative.

If you don't find the answer to your general tax question below, also check Tax Topics and Tax Trails. If you still don't find the answer to your question, please call the toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions.

Select keyword "New Tax Law Changes" in list below for a grouping of frequently asked questions impacted by recent legislative changes.

Frequently Asked Questions by Category

  1. IRS Procedures
  2. Filing Requirements/Status/Dependents/Exemptions
  3. Itemized Deductions/Standard Deductions
  4. Interest/Dividends/Other Types of Income
  5. Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
  6. Social Security Income
  7. Child Care Credit/Other Credits
  8. Earned Income Tax Credit
  9. Estimated Tax
  10. Capital Gains, Losses/Sale of Home
  11. Sale or Trade of Business, Depreciation, Rentals
  12. Small Business/Self-Employed/Other Business
  13. Aliens and U.S. Citizens Living Abroad
  14. Electronic Filing (e-file)
  15. Magnetic Media Filers
  16. Other (Alternative Minimum Tax, Estates, Trusts, Tax Shelters, State Tax Inquiries)
  17. Individual Retirement Arrangements (IRAs)

Frequently Asked Questions by Subcategory

  1. IRS Procedures
    1. General Procedural Questions
    2. Address Changes
    3. Amended Returns & Form 1040X
    4. Code, Revenue Procedures, Regulations, Letter Rulings
    5. Collection Procedural Questions
    6. Copies & Transcripts
    7. Extensions
    8. Forms & Publications
    9. Injured Spouse
    10. Name Changes & Social Security Number Matching Issues
    11. Notices & Letters
    12. Refund Inquiries
    13. Reporting Fraud
    14. Signing the Return
    15. W–2 - Additional, Incorrect, Lost, Non-receipt, Omitted
    16. W–4 - Allowances, Excess FICA, Students, Withholding
  2. Filing Requirements/Status/Dependents/Exemptions
    1. Filing Requirements
    2. Filing Status
    3. Dependents & Exemptions
  3. Itemized Deductions/Standard Deductions
    1. Autos, Computers, Electronic Devices (Listed Property)
    2. Education & Work-Related Expenses
    3. Gifts & Charitable Contributions
    4. Interest, Investment, Money Transactions (Alimony, Bad Debts, Applicable Federal Interest Rate, Gambling, Legal Fees, Loans, etc.)
    5. 5. Medical, Nursing Home, Special Care Expenses
    6. 6. Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses)
    7. 7. Other Deduction Questions
  4. Interest/Dividends/Other Types of Income
    1. 1099–DIV Dividend Income
    2. 1099–INT Interest Income
    3. 1099–MISC, Independent Contractors, and Self-employed
    4. 1099 Information Returns (All Other)
    5. Alimony, Child Support, Court Awards, Damages
    6. Employee Reimbursements, Form W–2, Wage Inquiries
    7. Gifts & Inheritances
    8. Grants, Scholarships, Student Loans, Work Study
    9. Life Insurance & Disability Insurance Proceeds
    10. Ministers' Compensation & Housing Allowance
    11. Savings Bonds
    12. Tips
  5. Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
    1. General/Taxability Issues including Distributions, Early Withdrawals, 10% Additional Tax, Defaulted Loans
    2. Rollovers
    3. Types of Plans
    4. Plan Operations
    5. Plan Design
    6. Correcting Plan Errors
  6. Social Security Income
    1. Back Payments
    2. Regular & Disability Benefits
    3. Survivors' Benefits
  7. Child Care Credit/Other Credits
    1. Child and Dependent Care Credit & Flexible Benefit Plans
    2. Child Tax Credit
    3. Credit for the Elderly or the Disabled
    4. Hope & Life Time Learning Educational Credits
    5. Other Credits
  8. Earned Income Tax Credit
    1. Qualifying Child Rules
    2. Taxable & Nontaxable Income
    3. Other EITC Issues
  9. Estimated Tax
    1. Businesses
    2. Farmers & Fishermen
    3. Individuals
    4. Large Gains, Lump-sum Distributions, etc.
    5. Penalty Questions
  10. Capital Gains, Losses/Sale of Home
    1. Property (Basis, Sale of Home, etc.)
    2. Stocks (Options, Splits, Traders)
    3. Mutual Funds (Costs, Distributions, etc.)
    4. Losses (Homes, Stocks, Other Property)
  11. Sale or Trade of Business, Depreciation, Rentals
    1. Depreciation & Recapture
    2. Rental Expenses versus Passive Activity Losses (PALs)
    3. Personal Use of Business Property (Condo, Timeshare, etc.)
    4. Sales, Trades, Exchanges
  12. Small Business/Self-Employed/Other Business
    1. Entities: Sole Proprietor, Partnership, Limited Liability Company/Partnership (LLC/LLP), Corporation, Subchapter S Corporation
    2. Form 1099–MISC & Independent Contractors
    3. Form W–2, FICA, Medicare, Tips, Employee Benefits
    4. Form W–4 & Wage Withholding
    5. Form SS–4 & Employer Identification Number (EIN)
    6. Forms 941, 940, Employment Taxes
    7. Income & Expenses
    8. Schedule C & Schedule SE
    9. Starting or Ending a Business
  13. Aliens and U.S. Citizens Living Abroad
    1. Canadian & U.S. Tax Issues
    2. Exchange Rate
    3. Foreign Income & Foreign Income Exclusion
    4. Nonresident Alien - General
    5. Nonresident Alien - Tax Withholding
    6. Nonresident Alien - Students
    7. U.S. Citizens Overseas
    8. Other
  14. Electronic Filing (e-file)
    1. Age/Name/SSN Rejects, Errors, Correction Procedures
    2. Amended Returns
    3. Due Dates & Extension Dates for e-file
    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)
    1. Distributions, Early Withdrawals, 10% Additional Tax
    2. Rollovers
    3. Roth IRA
    4. Traditional IRA

Frequently Asked Questions by Keyword

Select the appropriate keyword to get questions and answers across all categories.