Introduction

This publication can help you prepare your tax return by taking you through each part of the return. It supplements the information in your tax form instruction booklet. It explains the tax law and will help you understand your taxes so that you pay only the tax you owe and no more.

The publication begins with the rules for filing a tax return. It explains who must file a return, which tax form to use, when the return is due, and other general information. It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you are receiving is taxable. The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax.

Throughout the publication are examples showing how the tax law applies in typical situations. Sample forms and schedules show you how to report certain items on your return. Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner.

The index in the back of the publication will help you find the information you need.

Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. It includes the following information.

• List of where to report certain items listed on information documents.
• List of mailing addresses for where to file returns.
• List of recorded tax information topics (TeleTax).

If you operate your own business or have other self-employment income, such as babysitting or selling crafts, see the following publications for more information.

• Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ).
• Publication 533, Self-Employment Tax.
• Publication 535, Business Expenses.
• Publication 587, Business Use of Your Home (Including Use by Day-Care Providers).

For information on how you can get free IRS publications and forms, see How To Get Tax Help in the back of this publication.

Sending us comments and recommendations. We welcome your comments about this publication and your suggestions for future editions. You can write us at the following address.

Internal Revenue Service
Technical Publications
Branch (W:CAR:MP:FP:P)
1111 Constitution Ave., NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

Using a personal computer and modem, you can e-mail us while visiting our web site at www.irs.gov.

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