Frequently Asked Tax Questions (2004 IRS FAQ)
From TaxAlmanac, A Free Online Resource for Tax Professionals
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From TaxAlmanac
- 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
- 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
- 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
- 14 Electronic Filing (e-file) and 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