| Introduction |
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| Introduction |
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| Part 1 - The Income Tax Return |
| The five chapters in this part provide basic information on the tax system. They take you through the first steps of filling out a tax return-- such as deciding what your filing status is, how many exemptions you can take, and what form to file. They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. |
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| Chapter 1 - Filing Information |
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| Chapter 2 - Filing Status |
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| Chapter 3 - Personal Exemptions and Dependents |
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| Chapter 4 - Decedents |
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| Chapter 5 - Tax Withholding and Estimated Tax |
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| Part 2 - Income |
| The eight chapters in this part discuss many kinds of income. They explain which income is and is not taxed. See Part Three for information on gains and losses you report on Schedule D (Form 1040) and for information on selling your home. |
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| Chapter 6 - Wages, Salaries, and Other Earnings |
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| Chapter 7 - Tip Income |
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| Chapter 8 - Interest Income |
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| Chapter 9 - Dividends and Other Corporate Distributions |
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| Chapter 10 - Rental Income and Expenses |
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| Chapter 11 - Retirement Plans, Pensions, and Annuities |
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| Chapter 12 - Social Security and Equivalent Railroad Retirement Benefits |
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| Chapter 13 - Other Income |
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| Part 3 - Gains and Losses |
| The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. A loss may or may not be deductible. These chapters also discuss gains from selling property you personally use -- including the special rules for selling your home. Nonbusiness casualty and theft losses are discussed in chapter 27 in Part Five. |
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| Chapter 14 - Basis of Property |
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| Chapter 15 - Sale of Property |
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| Chapter 16 - Selling Your Home |
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| Chapter 17 - Reporting Gains and Losses |
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| Part 4 - Adjustments to Income |
| The three chapters in this part discuss three of the adjustments to income that you can deduct in figuring your adjusted gross income. |
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| Chapter 18 - Individual Retirement Arrangements (IRAs) |
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| Chapter 19 - Moving Expenses |
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| Chapter 20 - Alimony |
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| Part 5 - Standard Deduction and Itemized Deductions |
| After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. You can subtract either the standard deduction or itemized deductions. Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). The ten chapters in this part discuss the standard deduction, each itemized deduction, and the limit on some of your itemized deductions if your adjusted gross income exceeds certain amounts. See chapter 21 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. |
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| Chapter 21 - Standard Deduction |
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| Chapter 22 - Limit on Itemized Deductions |
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| Chapter 23 - Medical and Dental Expenses |
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| Chapter 24 - Taxes |
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| Chapter 25 - Interest Expense |
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| Chapter 26 - Contributions |
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| Chapter 27 - Nonbusiness Casualty and Theft Losses |
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| Chapter 28 - Car Expenses and Other Employee Business Expenses |
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| Chapter 29 - Tax Benefits for Work-Related Education |
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| Chapter 30 - Miscellaneous Deductions |
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| Part 6 - Figuring Your Taxes and Credits |
| The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $1,400 of investment income. They also discuss tax credits that, unlike deductions are subtracted directly from your tax and reduce your tax, dollar for dollar. Chapter 37 discusses the earned income credit and how you may be able to get part of the credit paid to you in advance throughout the year. |
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| Chapter 31 - How To Figure Your Tax |
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| Chapter 32 - Tax on Investment Income of Certain Minor Children |
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| Chapter 33 - Child and Dependent Care Credit |
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| Chapter 34 - Credit for the Elderly or the Disabled |
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| Chapter 35 - Child Tax Credit |
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| Chapter 36 - Education Credits |
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| Chapter 37 - Earned Income Credit |
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| Chapter 38 - Other Credits |
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| Your Rights as a Taxpayer |
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| How To Get More Information |
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| Tax Tables |
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| Tax Tables |
- Taxable Income 1 - 5,000
- Taxable Income 5,001 - 14,000
- Taxable Income 14,001 - 23,000
- Taxable Income 23,001 - 32,000
- Taxable Income 32,001 - 41,000
- Taxable Income 41,001 - 50,000
- Taxable Income 50,001 - 59,000
- Taxable Income 59,001 - 68,000
- Taxable Income 68,001 - 77,000
- Taxable Income 77,001 - 86,000
- Taxable Income 86,001 - 95,000
- Taxable Income 95,001 - 100,000
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| Tax Rate Schedules |
- Tax Rate Schedule
- Use Schedule X if Your Filing Status is Single
- Use Schedule Y-1 if Your Filiing Status is Married Filing Jointly, or
Qualifiying Widow(er)
- Use Schedule Y-2 if Your Filing Status is Married Filing Separately
- Use Schedule Z if Your Filing Status is Head of Household
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