The Ultimate IRS Tax Topic Index
The IRS uses Topic Numbers to quickly direct callers and online users to specific guidance. While the IRS Where’s My Refund? tool is generally simple, sometimes your status message or notice will refer to one of these topics.
Use this index to quickly find the exact guidance you need, especially if your refund status message has a specific code or instruction.
How a Tax Topic Might Appear in Your Refund Status Message
When checking the official “Where’s My Refund?” (WMR) tool, you will typically see one of three major status messages: “Received,” “Approved,” or “Sent.”
If your refund is delayed, reduced, or held for review, the WMR tool may provide a message that contains a Topic Number, often directing you to a specific page on the IRS website.
This comprehensive guide translates the entire range of IRS Topic Numbers into clear, actionable advice, helping you understand how each item affects your filing, potential refund, and any tax you might owe. Use the Topic Number to easily locate the official page on the IRS website if you need the full legal detail.
IRS Tax Topic Index
Scan IRS Topic Numbers, official titles, and plain-English summaries to quickly find what applies to your tax situation.
| Topic # | Official IRS Title | Plain-English Description | How It Affects You |
|---|---|---|---|
| I. Getting Help & Filing Essentials | |||
| 100 | IRS Help Available | Overview of ways to get help from the IRS (phone support, online tools, publications, and in-person options). | Knowing where to get help can save time, prevent mistakes, and resolve questions faster. |
| 101 | IRS Services – Volunteer Tax Assistance, Outreach Programs, and Identity Theft | Explains free tax help programs (VITA/TCE), outreach services, and what to do if you’re a victim of tax-related identity theft. | You may qualify for free, reliable tax preparation and get guidance if someone used your SSN to file. |
| 102 | Tax Assistance for Individuals with Disabilities | Summarizes resources and accommodations the IRS provides to taxpayers with disabilities. | Ensures you can access forms, notices, and help in accessible formats so you can file accurately and on time. |
| 103 | Tax Help for Small Businesses and the Self-Employed | Lists IRS resources for gig workers, sole proprietors, and small businesses, including publications and workshops. | Helps you understand self-employment tax, deductions, and recordkeeping so you can avoid penalties. |
| 104 | Taxpayer Advocate Service – Your Voice at the IRS | Describes the independent Taxpayer Advocate Service that helps taxpayers resolve problems and understand their rights. | If you’re stuck, facing hardship, or not getting answers, TAS can step in at no cost. |
| 105 | Armed Forces Tax Information | Explains special rules, extensions, and benefits for service members, veterans, and their families. | You may get automatic extensions, special exclusions, or free tax-prep help if you serve. |
| 107 | Tax Relief in Disaster Situations | Details when the IRS grants extensions, penalty relief, and other benefits to taxpayers in federally declared disaster areas. | If you were affected by a disaster, you may have more time to file and pay or to claim casualty losses. |
| 150 | IRS Procedures | Explains how the IRS processes returns, communicates with taxpayers, and applies the law. | Understanding IRS processes and timelines helps set realistic expectations for refunds, notices, and audits. |
| 151 | Your Appeal Rights | Explains how to appeal many IRS decisions, including audits and penalties. | You can challenge an IRS decision through formal appeals to seek a fair outcome. |
| 152 | Refund Information | Covers Where’s My Refund and other tools to track refund status, timing, and common delays. | Helps you know when to expect your refund and what to do if it’s delayed or adjusted. |
| 153 | What to Do if You Haven’t Filed Your Tax Return | Steps to file overdue returns and minimize penalties and interest. | Filing soon limits penalties and preserves refunds you might otherwise lose. |
| 154 | Form W-2 and Form 1099-R (Incorrect or Not Received) | Explains how to fix or obtain missing or incorrect wage and retirement distribution statements. | Missing or wrong forms can delay filing—this topic explains how to correct them so you can report income properly. |
| 155 | Forms and Publications – How to Order | Lists ways to get IRS forms and publications (online, by mail, or phone). | Ensures you use the correct current forms and instructions to avoid processing delays. |
| 156 | Copy or Transcript of Your Tax Return – How to Get One | Explains how to request a return copy or transcript for income verification, loans, or amendments. | Useful for proving income, fixing past returns, or applying for aid that requires tax documentation. |
| 157 | Change Your Address – How to Notify the IRS | Shows how to officially update your mailing address with the IRS. | Keeps notices and refunds from going to the wrong place so you don’t miss important mail. |
| 158 | Paying Your Taxes and Ensuring Proper Credit of Payments | Explains payment methods and how to make sure payments post to the correct account. | Helps you avoid misapplied payments, penalties, and interest due to posting errors. |
| 159 | How to Get a Transcript or Copy of Form W-2 | Options if your W-2 is missing and how to retrieve wage information from the IRS. | Lets you file accurately even if your employer’s copy is unavailable. |
| 161 | Returning an Erroneous Refund | What to do if you received money you weren’t entitled to, whether due to error or identity theft. | Returning funds promptly can prevent additional interest, penalties, or collection actions. |
| II. Debt Resolution, Amendments & Tax Prep | |||
| 200 | Collection | Overview of how the IRS collects unpaid taxes, including notices, liens, and levies. | Knowing the collection process helps you respond early and avoid harsher enforcement actions. |
| 201 | The Collection Process | Step-by-step path from initial notice to enforced collection and your options at each stage. | Timely action can preserve your rights and lead to better payment solutions. |
| 202 | Tax Payment Options | Explains ways to pay: online, by phone, through payment plans, and via card or e-wallet. | Choosing the right payment option can reduce penalties, interest, and stress. |
| 203 | Refund Offsets for Unpaid Debts | Explains how your refund can be taken (offset) to pay certain past-due debts like child support or federal/state obligations. | If you owe eligible debts, expect your refund to be reduced or taken and plan cash flow accordingly. |
| 204 | Offers in Compromise | Describes the program that may let you settle your tax debt for less than the full amount owed. | If you can’t pay in full, you may qualify to settle based on your ability to pay. |
| 205 | Innocent Spouse Relief | Explains relief from joint tax liability when your spouse or former spouse caused an understatement or unpaid tax. | May remove or reduce your responsibility for tax from a joint return. |
| 206 | Dishonored Payments | Covers what happens when your check or electronic payment is returned or can’t be processed. | Expect additional fees and penalties; fixing the issue quickly can limit extra costs. |
| 250 | Alternative Filing Methods | Ways to file besides paper, including e-file, Free File, and authorized providers. | E-filing speeds refunds and reduces common errors. |
| 253 | Substitute Tax Forms | Using acceptable substitute forms when originals aren’t available. | Can prevent delays as long as substitute forms meet IRS specifications. |
| 254 | How to Choose a Tax Return Preparer | Tips to find and vet a qualified preparer and understand each party’s responsibilities. | Choosing well reduces errors, costs, and risk of fraud on your return. |
| 255 | Signing Your Return Electronically | Rules for e-signatures and identity verification when e-filing. | Lets you file faster without printing or mailing forms. |
| III. Income, Deductions & Retirement | |||
| 300 | General Information | Basic filing concepts, filing status, dependents, and an overview of how tax is calculated. | Helps you choose the right filing status and claim dependents and credits correctly. |
| 301 | When, How, and Where to File | Explains deadlines, filing methods, and addresses/portals for returns. | Avoids late-filing penalties and misdirected returns. |
| 303 | Checklist of Common Errors When Preparing Your Tax Return | Lists frequent mistakes (SSN errors, math mistakes, missing schedules) and how to avoid them. | Fewer errors mean fewer delays, notices, and adjustments. |
| 304 | Extensions of Time to File Your Tax Return | How to request a filing extension (not an extension to pay). | Prevents late-filing penalties, though interest still accrues on unpaid tax. |
| 305 | Recordkeeping | What records to keep, how long, and in what form. | Good records support deductions/credits and defend against audits and notices. |
| 308 | Amended Returns | How to correct an already filed return using Form 1040-X. | Lets you fix mistakes, claim missed credits, or adjust income to reduce notices. |
| 311 | Power of Attorney Information | How representatives (EAs, CPAs, attorneys) can act for you using Form 2848. | Lets a qualified pro speak directly to the IRS on your behalf. |
| 312 | Disclosure Authorizations | Allows someone to receive your tax information using Form 8821. | Permits info sharing without granting full representation authority. |
| 313 | Qualified Tuition Programs (QTPs) | 529 plans and prepaid tuition plans—tax-favored ways to save for education. | Growth is tax-favored, but nonqualified withdrawals may be taxed and penalized. |
| 356 | Decedents | How to file a final return for a person who died and the responsibilities of survivors or executors. | Ensures income is properly reported and refunds due to the decedent are claimed. |
| 400 | Types of Income | Overview of taxable vs. nontaxable income sources. | Helps prevent underreporting and unexpected tax bills. |
| 401 | Wages and Salaries | Employment income reported on Form W-2 and how it’s taxed. | Encourages checking your withholding so you’re not surprised at tax time. |
| 409 | Capital Gains and Losses | Explains gains and losses from selling assets like stocks or property, including short- vs. long-term rules. | Impacts your tax rate and potential ability to offset other income. |
| 413 | Rollovers from Retirement Plans | How to move money between plans or IRAs without tax when done correctly. | Avoids early distribution taxes if rollovers are done within required timelines. |
| 414 | Rental Income and Expenses | Reporting rental income and allowable expenses (Schedule E). | Affects passive loss limits and your overall tax liability. |
| 418 | Unemployment Compensation | Discusses how unemployment benefits are generally taxable unless law provides otherwise. | Planning for withholding or estimated payments can help you avoid a balance due. |
| 423 | Social Security and Equivalent Railroad Retirement Benefits | Explains when Social Security benefits are taxable based on other income. | Up to 85% of benefits may be taxable; planning withholding can prevent surprises. |
| 431 | Canceled Debt – Is It Taxable or Not? | Explains when forgiven debt is taxable income and common exceptions (insolvency, bankruptcy, etc.). | You might receive a Form 1099-C—this topic helps you plan for possible tax or exclusions. |
| 450 | Adjustments to Income | Above-the-line deductions that reduce AGI, such as IRA, HSA, or student loan interest. | Lower AGI can increase your eligibility for other credits and deductions. |
| 451 | Individual Retirement Arrangements (IRAs) | Traditional vs. Roth IRAs—contributions, deductions, and distribution rules. | Wrong contributions or withdrawals can trigger penalties; planning is key. |
| 456 | Student Loan Interest Deduction | Explains how up to a certain limit, interest on qualified student loans may be deductible above the line. | Income limits apply; the deduction can help reduce taxable income. |
| 458 | Educator Expense Deduction | Eligible teachers can deduct certain out-of-pocket classroom costs. | A small but valuable adjustment—keeping receipts helps you claim it properly. |
| 501 | Should I Itemize? | Helps you decide between taking the standard deduction or itemizing. | Picking the right path can minimize your overall tax bill. |
| 503 | Deductible Taxes | Covers state and local income or sales tax, property tax, and the SALT cap. | Planning around SALT limits can change how much tax you can deduct. |
| 506 | Charitable Contributions | Cash and non-cash donation rules, documentation requirements, and AGI limits. | Proper receipts and appraisals protect your deduction if questioned. |
| 509 | Business Use of Home | Home office deduction methods and eligibility tests. | Can reduce tax if the space is used regularly and exclusively for business. |
| 701 | Sale of Your Home | Exclusion rules for gain on the sale of a principal residence. | Most homeowners can exclude up to a set amount of gain if they meet use and ownership tests. |
| IV. Tax Calculation & Credits | |||
| 551 | Standard Deduction | Flat deduction amount based on filing status, age, and blindness. | Choosing standard vs. itemized deductions determines your taxable income. |
| 553 | Kiddie Tax | Tax on a child’s unearned income above a threshold. | Can influence family investment strategies and filing choices for dependents. |
| 554 | Self-Employment Tax | Social Security and Medicare tax on net self-employment income. | You may need quarterly estimated payments; this is separate from income tax. |
| 556 | Alternative Minimum Tax (AMT) | Parallel tax system that limits certain deductions and preferences. | Certain income or benefits can trigger AMT—planning exercises and deductions matters. |
| 557 | Additional Tax on Early Distributions from Traditional and Roth IRAs | 10% additional tax generally applies to early IRA withdrawals unless an exception applies. | Knowing exceptions (first home, medical, education, etc.) can help avoid penalties. |
| 600 | Tax Credits | Overview of common credits that reduce tax dollar-for-dollar. | Credits can increase refunds or reduce the amount of tax you owe. |
| 601 | Earned Income Credit | Refundable credit for low- to moderate-income workers and families. | Worth thousands for eligible families; eligibility rules and PATH Act timing are strict. |
| 602 | Child and Dependent Care Credit | Credit for part of work-related care expenses for children or disabled dependents. | Requires earned income and qualifying care providers and records. |
| 610 | Retirement Savings Contributions Credit | “Saver’s Credit” for low- to moderate-income taxpayers who contribute to retirement plans. | Boosts the benefit of contributing to IRAs and workplace plans. |
| 612 | The Premium Tax Credit | Helps pay for Marketplace health insurance and is reconciled on your return. | Advance payments must be reconciled—changes in income can affect eligibility and payback. |
| V. Notices, Debt & Special Filers | |||
| 306 | Penalty for Underpayment of Estimated Tax | Explains penalties when you don’t pay enough tax during the year. | Helps you adjust withholding or estimated payments to avoid future penalties. |
| 651 | Notices – What to Do | How to read, verify, and respond to IRS letters and notices. | Quick, accurate responses can stop penalties and interest from growing. |
| 652 | Notice of Underreported Income – CP2000 | Explains CP2000 notices when reported income doesn’t match IRS records. | You should check the data and respond—amounts can often be corrected. |
| 653 | IRS Notices and Bills, Penalties, and Interest Charges | Explains why you received a bill and how penalties and interest accrue. | Understanding charges helps you address the root cause and prevent repeat issues. |
| 762 | Independent Contractor vs. Employee | Worker classification rules and the consequences of misclassification. | Wrong classification can trigger back taxes, penalties, and additional reporting. |
| 850 | Tax Information for U.S. Resident Aliens and Citizens Living Abroad | Rules for citizens and residents abroad, including foreign earned income exclusion and foreign reporting. | Impacts filing requirements, credits, and FBAR/FATCA reporting obligations. |
| 857 | Individual Taxpayer Identification Number (ITIN) | How non-citizens without SSNs file and maintain ITINs. | ITINs are needed to file returns and claim certain credits and may expire if unused. |
| 900 | Tax Information for Residents of Puerto Rico | Special rules for earning income in Puerto Rico and filing U.S. returns. | Some income may be exempt from U.S. tax, but reporting and filing requirements still apply. |
This index is for educational purposes only. For official guidance, always refer to the IRS Topic pages for the relevant tax year.
Here is a Full list of all the IRS Tax Topics taxpayers may see on the Where’s my Refund? app or tool. Please find your tax topic listed below and follow the link for more information. These Tax Topics contain general individual and business tax information.
Key Tax Topics
The following topics are the most frequently searched when taxpayers encounter a problem:
- Topic 152 (Refund Information): The general hub for questions about delays, timing, and checking status.
- Topic 203 (Refund Offsets): The code that explains why the Treasury Department reduced your refund to pay off an outstanding debt (e.g., child support, federal student loans).
- Topic 601 (Earned Income Credit): This is often referenced if your refund is delayed under the PATH Act (Protecting Americans from Tax Hikes Act), which mandates a hold on refunds claiming EITC or ACTC.
- Topic 652 (CP2000 Notice): If the IRS thinks you underreported income because your W-2 or 1099 forms didn’t match your return, this topic explains the notice you received.
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