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Income
 Forms  Publications
Forms and Instructions Forms and Instructions
Relevant Forms
Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding Topic Screen for this Form
Form W-5 Earned Income Credit Advance Payment Certificate Topic Screen for this Form
Form W-8ECI Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States Topic Screen for this Form
W-8ECI Instructions
W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY
Form 945 Annual Return of Withheld Federal Income Tax Topic Screen for this Form
945 Instructions for Form 945
Form 1040 U.S. Individual Income Tax Return Topic Screen for this Form
1040 (General Inst.) Instructions for Form 1040 Index for these Instructions HTML Instructions
1040 (Tax Tables) Tax Table and Tax Rate Schedules
Form 1040 (Schedule E) Supplemental Income and Loss Topic Screen for this Form
1040 (Schedule E) Instructions HTML Instructions
Form 1040 (Schedule EIC) Earned Income Credit Topic Screen for this Form
Form 1040 (Schedule J) Income Averaging for Farmers and Fishermen Topic Screen for this Form
1040 (Schedule J) Instructions Index for these Instructions HTML Instructions
Form 1040-C U.S. Departing Alien Income Tax Return Topic Screen for this Form
1040-C Instructions
Form 1040-NR U.S. Nonresident Alien Income Tax Return Topic Screen for this Form
1040-NR Instructions
Form 1040-X Amended U.S. Individual Income Tax Return Topic Screen for this Form
1040-X Instructions
Form 1041 U.S. Income Tax Return for Estates and Trusts Topic Screen for this Form
1041 Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1
Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Topic Screen for this Form
Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding Topic Screen for this Form
1042-S Instructions
Form 1065 U.S. Return of Partnership Income Topic Screen for this Form
1065 Instructions
Form 1065 (Schedule K-1) Partner's Share of Income, Credits, Deductions, etc. Topic Screen for this Form
1065 (Schedule K-1) Partner's Instructions for Schedule K-1 (Form 1065)
Form 1099-MISC Miscellaneous Income (Info Copy Only) Topic Screen for this Form
1099-MISC Instructions
1099 General Instructions: Instructions for Forms 1099, 1098, 5498, and W-2G
Form 1120 U.S. Corporation Income Tax Return Topic Screen for this Form
1120 Instructions for Form 1120
Form 1120-F U.S. Income Tax Return of a Foreign Corporation Topic Screen for this Form
1120-F Instructions
Form 1120-S U.S. Income Tax Return for an S Corporation Topic Screen for this Form
1120-S Instructions
Form 1120-S (Schedule K-1) Shareholder's Share of Income, Credits, Deductions, etc. Topic Screen for this Form
1120-S (Schedule K-1) Instructions
Form 1120-X Amended U.S. Corporation Income Tax Return Topic Screen for this Form
Form 1122 Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return Topic Screen for this Form
Form 2063 U.S. Departing Alien Income Tax Statement Topic Screen for this Form
Form 2555 Foreign Earned Income Topic Screen for this Form
2555 Instructions
Form 2555-EZ Foreign Earned Income Exclusion Topic Screen for this Form
2555-EZ Instructions
Form 4563 Exclusion of Income for Bona Fide Residents of American Samoa Topic Screen for this Form
Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return Topic Screen for this Form
Form 4868 (SP) Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Spanish version) Topic Screen for this Form
Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) Topic Screen for this Form
Form 5713 (Schedule B) Specifically Attributable Taxes and Income (Section 999(c)(2)) Topic Screen for this Form
Form 6252 Installment Sale Income Topic Screen for this Form
Form 8689 Allocation of Individual Income Tax to the U.S. Virgin Islands Topic Screen for this Form
Principal Publications Publications
Related Publications
Publication 17 Your Federal Income Tax Index for this Publication PDF version of this Publication Topic Screen for this Publication
Publication 525 Taxable and Nontaxable Income Index for this Publication PDF version of this Publication Topic Screen for this Publication
Publication 531 Reporting Tip Income Index for this Publication PDF version of this Publication Topic Screen for this Publication
Publication 550 Investment Income and Expenses Index for this Publication PDF version of this Publication Topic Screen for this Publication
Publication 570 Tax Guide for Individuals With Income from U.S. Possessions Index for this Publication PDF version of this Publication Topic Screen for this Publication
Publication 596 Earned Income Credit Index for this Publication PDF version of this Publication Topic Screen for this Publication
Publication 1187 Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding,.... PDF version of this Publication Topic Screen for this Publication
Links Inside Publications
Publication 225 - Farmer's Tax Guide - Accounting Methods
Income Generally, you include an amount in income for the tax year in which all events that fix your right...
Publication 225 - Farmer's Tax Guide - Accounting Methods
Income Under the cash method, include in your gross income all items of income you actually or constructively...
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Accounting Methods
Income Under the cash method, include in your gross income all items of income you actually or constructively...
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Business Income
Other Income The following discussion explains how to treat other types of business income you may receive....
Publication 525 - Taxable and Nontaxable Income - Miscellaneous Income
Other Income The following brief discussions are arranged in alphabetical order. Income items that are discussed...
Publication 538 - Accounting Periods and Methods - Cash Method
Income Under the cash method, you include in your gross income all items of income you actually or constructively...
Publication 538 - Accounting Periods and Methods - Accrual Method
Income You generally include an amount as gross income for the tax year in which all events that fix your...
Publication 907 - Tax Highlights for Persons With Disabilities - Tax Highlights for Persons with Disabilities
Income All income is taxable unless it is specifically excluded by law. The following discussions highlight...
Related Topic Links
right arrow13. Federal Income Tax Withholding Methods
right arrow5. Federal Income Tax Withholding
right arrowAccounting for Your Income
right arrowAdjusted Basis and Installment Sale Income (Gain on Sale)
right arrowAdjustments to Income
right arrowAdvance Earned Income Credit (EIC) Payment
right arrowAlimony (Community Income)
right arrowAlternative Methods of Federal Income Tax Withholding
right arrowAlternative Methods of Income Tax Withholding
right arrowBlocked Income
right arrowBusiness and Investment Income
right arrowBusiness Income
right arrowBusiness Income Limit
right arrowBusiness Income or Loss
right arrowCanceled Debt Excluded From Income
right arrowCapitalization of Income
right arrowCombined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
right arrowCommunity Income
right arrowCommunity Property Income
right arrowCorporate Income and Deductions
right arrowDeduction for Foreign Income Taxes
right arrowDeductions if Possession Income Is Excluded
right arrowEarned and Unearned Income
right arrowEarned Income
right arrowEarned Income Credit
right arrowEarned Income Credit, Not a Qualifying Child
right arrowEarned Income Credit, Qualifying Child
right arrowEarned Income Credit, Rules for Everyone
right arrowEarned Income Limit
right arrowEarned Income Test
right arrowEarnings Includible in Income
right arrowEffect of the Amount of Your Income on the Amount of Your Credit
right arrowEffect of the Amount of Your Income on the Amount of Your Deduction
right arrowEffect of the Amount of Your Income on the Amount of Your Exclusion
right arrowEffectively Connected Income
right arrowElected Farm Income (EFI)
right arrowEstate, Income Tax Return - F1041
right arrowEstate, Income Tax Return - Form 1041
right arrowEstates and Trusts, Income or Loss
right arrowExclusion of Foreign Earned Income
right arrowExpenses Allocable to Tax-Free Income
right arrowExpenses of Producing Income
right arrowFarm Income
right arrowFarm Income Averaging
right arrowFederal Estate Tax on Income in Respect of a Decedent
right arrowFederal Income Tax Withholding
right arrowFederal Income, Social Security, and Medicare Taxes
right arrowFiling and Paying Income Taxes
right arrowFiling Requirement if Possession Income Is Excluded
right arrowForeign Earned Income
right arrowForeign Earned Income and Housing Amount
right arrowForeign Earned Income and Housing: Exclusion - Deduction
right arrowForeign Earned Income Exclusion
right arrowForeign Income Taxes
right arrowForeign Tax Credit if Possession Income Is Excluded
right arrowGain, Ordinary Income
right arrowGross Income
right arrowGross Income From Farming
right arrowGross Income Test
right arrowHow To Figure Federal Income Tax Withholding
right arrowHow To Figure Rental Income and Deductions
right arrowIncome and Cost of Goods Sold
right arrowIncome and Expenses of Self-Employed Individuals
right arrowIncome Averaging for Farmers
right arrowIncome Earned Abroad
right arrowIncome From Cooperatives
right arrowIncome From Other Sources
right arrowIncome From Qualifying Shipping Activities
right arrowIncome From U.S. Possessions
right arrowIncome Items
right arrowIncome Tax
right arrowIncome Tax and Reporting
right arrowIncome Tax Return
right arrowIncome Tax Withholding
right arrowIncome Tax Withholding on Sick Pay
right arrowIncome Tax: Income and Expenses
right arrowIncome That Is Not Earned Income
right arrowIncome, Deductions, and Special Provisions
right arrowIncome, Kinds
right arrowIncome, Miscellaneous
right arrowIncome, Tip
right arrowIncome, Types
right arrowIndividual Income Tax Return
right arrowIndividual Income Tax Return, Long
right arrowIndividuals With Income From U.S. Possessions
right arrowInstallment Sale Income
right arrowInterest and Dividend Income
right arrowInterest Income
right arrowInvestment Income
right arrowInvestment Income and Expenses
right arrowLessor's Gross Income
right arrowLost Income Payments
right arrowNet Investment Income
right arrowNonpayroll Income Tax Withholding
right arrowOrdinary Income Property
right arrowPartnership Income
right arrowPartnership Income or Loss (Form 1065 Only)
right arrowPartnerships, Income or Loss
right arrowPassive Activity Income
right arrowPassive Activity Income and Deductions
right arrowPension and Annuity Income
right arrowPersonal Services Income
right arrowPossession Source Income
right arrowRecharacterization of Passive Income
right arrowREMICs, Income or Loss
right arrowRental Income
right arrowRental Income and Expenses
right arrowRental Real Estate, Income or Loss
right arrowRepayment of Income Aid Payment
right arrowRepayments of Income
right arrowReporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes
right arrowReporting Installment Sale Income
right arrowS Corporation Income
right arrowSchedule F (1040) - Part I (Income)
right arrowSchedule F—Part I (Income)
right arrowSchedule J (Form 1040) Income Averaging for Farmers and Fishermen
right arrowSelf-Employment Income
right arrowSocial Security, Medicare and Federal Income Tax, Household Employee
right arrowSocial Security, Medicare, and Withheld Income Taxes
right arrowSource of Earned Income
right arrowStatement of Income Tax Withheld
right arrowSubchapter S Corporations, Income or Loss
right arrowSupplemental Income and Loss
right arrowTax benefit rule.
right arrowTax on Income Not Excluded
right arrowTax on investment income of a child under age 18.
right arrowTax-Exempt Income Expenses
right arrowTaxable and Nontaxable Income
right arrowTaxable Income or Loss From Sources Outside the United States
right arrowYou Must Have Earned Income
right arrowYour Adjusted Gross Income (AGI) Must Be Less Than:
right arrowYour Earned Income Must Be Less Than:
right arrowYour Investment Income Must Be $2,900 or Less