TeleTax topics are also available through the IRS website at www.irs.gov.
All topics are available in Spanish.
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IRS Help Available
| 101 | IRS services—Volunteer tax assistance, toll-free telephone, walk-in assistance, and outreach programs |
| 102 | Tax assistance for individuals with disabilities and the hearing impaired |
| 103 | Tax help for small businesses and the self-employed |
| 104 | Taxpayer Advocate Service—Help for problem situations |
| 105 | Armed Forces tax information |
| 107 | Tax relief in disaster situations |
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IRS Procedures
| 152 | Refunds—How long they should take |
| 153 | What to do if you haven't filed your tax return |
| 154 | 2006 Form W-2 and Form 1099-R—What to do if not received |
| 155 | Forms and publications—How to order |
| 156 | Copy of your tax return—How to get one |
| 157 | Change of address—How to notify IRS |
| 158 | Ensuring proper credit of payments |
| 159 | Prior year(s) Form W-2—How to get a copy of |
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Collection
| 201 | The collection process |
| 203 | Failure to pay child support and federal nontax and state income tax obligations |
| 205 | Innocent spouse relief (and separation of liability and equitable relief) |
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Alternative Filing Methods
| 254 | How to choose a paid tax preparer |
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General Information
| 301 | When, where, and how to file |
| 302 | Highlights of tax changes |
| 303 | Checklist of common errors when preparing your tax return |
| 304 | Extension of time to file your tax return |
| 306 | Penalty for underpayment of estimated tax |
| 309 | Roth IRA contributions |
| 310 | Coverdell education savings accounts |
| 311 | Power of attorney information |
| 312 | Disclosure authorizations |
| 313 | Qualified tuition programs (QTPs) |
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Filing Requirements, Filing Status, and Exemptions
| 352 | Which form—1040, 1040A, or 1040EZ? |
| 353 | What is your filing status? |
| 357 | Tax information for parents of kidnapped children |
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Types of Income
| 405 | Refunds of state and local taxes |
| 409 | Capital gains and losses |
| 410 | Pensions and annuities |
| 411 | Pensions—The general rule and the simplified method |
| 412 | Lump-sum distributions |
| 413 | Rollovers from retirement plans |
| 414 | Rental income and expenses |
| 415 | Renting residential and vacation property |
| 416 | Farming and fishing income |
| 418 | Unemployment compensation |
| 419 | Gambling income and expenses |
| 421 | Scholarship and fellowship grants |
| 423 | Social security and equivalent railroad retirement benefits |
| 425 | Passive activities—Losses and credits |
| 428 | Roth IRA distributions |
| 429 | Traders in securities (information for Form 1040 filers) |
| 430 | Exchange of policyholder interest for stock |
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Adjustments to Income
| 451 | Individual retirement arrangements (IRAs) |
| 456 | Student loan interest deduction |
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Itemized Deductions
| 502 | Medical and dental expenses |
| 507 | Casualty and theft losses |
| 508 | Miscellaneous expenses |
| 511 | Business travel expenses |
| 512 | Business entertainment expenses |
| 514 | Employee business expenses |
| 515 | Casualty, disaster, and theft losses |
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Tax Computation
| 552 | Tax and credits figured by the IRS |
| 553 | Tax on a child's investment income |
| 555 | Ten-year tax option for lump-sum distributions |
| 556 | Alternative minimum tax |
| 557 | Tax on early distributions from traditional and Roth IRAs |
| 558 | Tax on early distributions from retirement plans |
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Tax Credits
| 601 | Earned income credit (EIC) |
| 602 | Child and dependent care credit |
| 603 | Credit for the elderly or the disabled |
| 604 | Advance earned income credit |
| 608 | Excess social security and RRTA tax withheld |
| 610 | Retirement savings contributions credit |
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IRS Notices
| 652 | Notice of underreported income—CP 2000 |
| 653 | IRS notices and bills, penalties, and interest charges |
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Basis of Assets, Depreciation, and Sale of Assets
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Employer Tax Information
| 751 | Social security and Medicare withholding rates |
| 752 | Form W-2—Where, when, and how to file |
| 753 | Form W-4—Employee's Withholding Allowance Certificate |
| 754 | Form W-5—Advance earned income credit |
| 755 | Employer identification number (EIN)—How to apply |
| 756 | Employment taxes for household employees |
| 757 | Form 941—Deposit requirements |
| 758 | Form 941—Employer's Quarterly Federal Tax Return |
| 759 | Form 940—Deposit requirements |
| 760 | Form 940—Employer's Annual Federal Unemployment Tax Return |
| 761 | Tips—Withholding and reporting |
| 762 | Independent contractor vs. employee |
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Electronic Magnetic Media Filers—1099 Series and Related Information Returns
| 801 | Who must file magnetically |
| 802 | Applications, forms, and information |
| 803 | Waivers and extensions |
| 804 | Test files and combined federal and state filing |
| 805 | Electronic filing of information returns |
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Tax Information for Aliens and U.S. Citizens Living Abroad
| 851 | Resident and nonresident aliens |
| 853 | Foreign earned income exclusion—General |
| 854 | Foreign earned income exclusion—Who qualifies? |
| 855 | Foreign earned income exclusion—What qualifies? |
| 857 | Individual taxpayer identification number (ITIN)—Form W-7 |
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Tax Information for Puerto Rico Residents (in Spanish only)
| 901 | Is a person with income from Puerto Rican sources required to file a federal income tax return? |
| 902 | Credits and deductions for taxpayers with Puerto Rican source income that is exempt from U.S. tax |
| 903 | Federal employment taxes for employers in Puerto Rico |
| 904 | Tax assistance for Puerto Rico residents |
Topic numbers are effective January 1, 2007.
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