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Publication 17 2000 Tax Year

Publication 17: Your Federal Income Tax

Table of Contents

The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of tax laws enacted by Congress, Treasury regulations, and Court decisions.

However, the information given does not cover every situation and is not intended to replace the law or change its meaning.

This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretation by the IRS.

  • Introduction
  • Part 1 - The Income Tax Return
  • Part 2 - Income
  • Part 3 - Gains and Losses
  • Part 4 - Adjustments to Income
  • Part 5 - Standard Deduction and Itemized Deductions
  • Part 6 - Figuring Your Taxes and Credits
  • Tax Tables

    • Introduction
     
    Introduction
     
    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.
     
    Chapter 1 - Filing Information
    Chapter 2 - Filing Status
    Chapter 3 - Personal Exemptions and Dependents
    Chapter 4 - Decedents
    Chapter 5 - Tax Withholding and Estimated Tax
     
    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.
     
    Chapter 6 - Wages, Salaries, and Other Earnings
    Chapter 7 - Tip Income
    Chapter 8 - Interest Income
    Chapter 9 - Dividends and Other Corporate Distributions
    Chapter 10 - Rental Income and Expenses
    Chapter 11 - Retirement Plans, Pensions, and Annuities
    Chapter 12 - Social Security and Equivalent Railroad Retirement Benefits
    Chapter 13 - Other Income
     
    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.
     
    Chapter 14 - Basis of Property
    Chapter 15 - Sale of Property
    Chapter 16 - Selling Your Home
    Chapter 17 - Reporting Gains and Losses
     
    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.
     
    Chapter 18 - Individual Retirement Arrangements (IRAs)
    Chapter 19 - Moving Expenses
    Chapter 20 - Alimony
     
    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.
     
    Chapter 21 - Standard Deduction
    Chapter 22 - Limit on Itemized Deductions
    Chapter 23 - Medical and Dental Expenses
    Chapter 24 - Taxes
    Chapter 25 - Interest Expense
    Chapter 26 - Contributions
    Chapter 27 - Nonbusiness Casualty and Theft Losses
    Chapter 28 - Car Expenses and Other Employee Business Expenses
    Chapter 29 - Tax Benefits for Work-Related Education
    Chapter 30 - Miscellaneous Deductions
     
    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.
     
    Chapter 31 - How To Figure Your Tax
    Chapter 32 - Tax on Investment Income of Certain Minor Children
    Chapter 33 - Child and Dependent Care Credit
    Chapter 34 - Credit for the Elderly or the Disabled
    Chapter 35 - Child Tax Credit
    Chapter 36 - Education Credits
    Chapter 37 - Earned Income Credit
    Chapter 38 - Other Credits
    Your Rights as a Taxpayer
    How To Get More Information
     
    Tax Tables
     
    Tax Tables
    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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