General Information

Tax Research Resources

• Tax Research Resources

General Information

• 2005 Tax Rate Schedules
• Amended Returns
• Backup Withholding
• Checklist of Common Errors When Preparing Your Tax Return
• Common Tax Scams
• Coverdell Education Savings Accounts
• Disclosure Authorizations
• Extensions of Time to File Your Tax Return
• Frequently Asked Tax Questions
• Highlights of Tax Changes
• Penalty for Underpayment of Estimated Tax
• Power of Attorney Information
• Practitioner Contacts
• Qualified Tuition Programs (QTPs)
• Recordkeeping
• Roth IRA Contributions
• Standard Mileage Rates
• When, Where, and How to File

Filing Requirements, Filing Status, and Exemptions

• Decedents
• Dependents
• Dependents & Exemptions (2004 IRS FAQ)
• Estimated Tax
• Filing Requirements (2004 IRS FAQ)
• Filing Status (2004 IRS FAQ)
• Tax Information for Parents of Kidnapped Children
• What is Your Filing Status?
• Which Form - 1040, 1040A, or 1040EZ?
• Who Must File?

Tax Computation

• Alternative Minimum Tax
• Self-Employment Tax
• Standard Deduction
• Tax and Credits Figured by the IRS
• Tax on a Child's Investment Income
• Tax on Early Distributions From Retirement Plans
• Tax on Early Distributions From Traditional and Roth IRAs
• Ten-Year Tax Option for Lump-Sum Distributions

Tax Information for Aliens and U.S. Citizens Living Abroad

• Alien Tax Clearance
• Canadian & U.S. Tax Issues (2004 IRS FAQ)
• Dual Status Alien
• Exchange Rate (2004 IRS FAQ)
• Foreign Earned Income Exclusion (General)
• Foreign Earned Income Exclusion (What Qualifies?)
• Foreign Earned Income Exclusion (Who Qualifies?)
• Foreign Income & Foreign Income Exclusion (2004 IRS FAQ)
• Foreign Tax Credit
• Individual Taxpayer Identification Number - Form W-7
• Nonresident Alien - General (2004 IRS FAQ)
• Nonresident Alien - Tax Withholding (2004 IRS FAQ)
• Nonresident Alien - Students (2004 IRS FAQ)
• Other (2004 IRS FAQ)
• Resident and Non-Resident Aliens
• U.S. Citizens Overseas (2004 IRS FAQ)