Frequently Asked Tax Questions (2004 IRS FAQ)

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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 & Innocent 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 Medical, Nursing Home, Special Care Expenses
3-6 Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses)
3-7 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 and Annuities
5-1 General Pensions and Annuities
5-2 Contributions
5-3 Distributions, Early Withdrawals, 10% Additional Tax
5-4 Loans & Other Retirement Account Transactions
5-5 Rollovers
6 Social Security Income
6-1 Back Payments
6-2 Canadian & Foreign Treaties
6-3 Regular & Disability Benefits
6-4 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 v 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) and TeleFile
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
14-5 TeleFile
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

Source: IRS.gov

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