Table of Contents

• Publication 3 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 3 - Main Contents
  • Gross Income
    • Foreign Source Income
    • Community Property
  • Adjustments to Income
    • Armed Forces Reservists
    • Individual Retirement Arrangements
    • Moving Expenses
  • Combat Zone Exclusion
    • Combat Zone
    • Serving in a Combat Zone
    • Amount of Exclusion
  • Alien Status
    • Resident Aliens
    • Nonresident Aliens
    • Dual-Status Aliens
  • Sale of Home
    • Rules for Sales in 2006
    • Sale of a Home Before May 7, 1997
  • Itemized Deductions
    • Employee Business Expenses
    • Repayments
  • Credits
    • Earned Income Credit
    • Child Tax Credit
  • Forgiveness of Decedent's Tax Liability
    • Combat Zone Related Forgiveness
    • Terrorist or Military Action Related Forgiveness
    • Claims for Tax Forgiveness
  • Filing Returns
    • Where To File
    • When To File
    • Signing Returns
  • Extension of Deadlines
    • Service That Qualifies for an Extension of Deadline
    • Length of Extension
    • Actions for Which Deadlines Are Extended
  • Deferral of Payment
  • Maximum Rate of Interest
  • How To Get Tax Help
    • Low income tax clinics (LITCs).
• Index