IRS Tax Topics Directory
Browse the full list of IRS “Tax Topics” by number and title. Each topic in this directory links directly to the official IRS.gov page so you can dive deeper into refunds, filing rules, income, credits, and more.
IRS Tax Topics
Official IRS.gov Links
Refunds · Transcripts · Amended Returns
Full List of IRS Tax Topics
Use the search box to filter by topic number or keyword. The directory below combines topic numbers, topic titles, and direct links to the official IRS.gov pages.
Tax Topics Index
| Topic # | IRS Tax Topic | Description / Notes |
|---|---|---|
| 100 | IRS Help Available View on IRS.gov | See official IRS Tax Topic 100 on IRS.gov for full details. |
| 101 | IRS Services – Volunteer Tax Assistance, Outreach Programs, and Identity Theft View on IRS.gov | See official IRS Tax Topic 101 on IRS.gov for full details. |
| 102 | Tax Assistance for Individuals with Disabilities View on IRS.gov | See official IRS Tax Topic 102 on IRS.gov for full details. |
| 103 | Tax Help for Small Businesses and the Self-Employed View on IRS.gov | See official IRS Tax Topic 103 on IRS.gov for full details. |
| 104 | Taxpayer Advocate Service – Your Voice at the IRS View on IRS.gov | See official IRS Tax Topic 104 on IRS.gov for full details. |
| 105 | Armed Forces Tax Information View on IRS.gov | See official IRS Tax Topic 105 on IRS.gov for full details. |
| 107 | Tax Relief in Disaster Situations View on IRS.gov | See official IRS Tax Topic 107 on IRS.gov for full details. |
| 150 | IRS Procedures View on IRS.gov | See official IRS Tax Topic 150 on IRS.gov for full details. |
| 151 | Your Appeal Rights View on IRS.gov | See official IRS Tax Topic 151 on IRS.gov for full details. |
| 152 | Refund Information View on IRS.gov | See official IRS Tax Topic 152 on IRS.gov for full details. |
| 153 | What to Do if You Haven’t Filed Your Tax Return View on IRS.gov | See official IRS Tax Topic 153 on IRS.gov for full details. |
| 154 | Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received) View on IRS.gov | See official IRS Tax Topic 154 on IRS.gov for full details. |
| 155 | Forms and Publications – How to Order View on IRS.gov | See official IRS Tax Topic 155 on IRS.gov for full details. |
| 156 | Copy or Transcript of Your Tax Return – How to Get One View on IRS.gov | See official IRS Tax Topic 156 on IRS.gov for full details. |
| 157 | Change Your Address – How to Notify the IRS View on IRS.gov | See official IRS Tax Topic 157 on IRS.gov for full details. |
| 158 | Paying Your Taxes and Ensuring Proper Credit of Payments View on IRS.gov | See official IRS Tax Topic 158 on IRS.gov for full details. |
| 159 | How to Get a Transcript or Copy of Form W-2 View on IRS.gov | See official IRS Tax Topic 159 on IRS.gov for full details. |
| 161 | Returning an Erroneous Refund – Paper Check or Direct Deposit View on IRS.gov | See official IRS Tax Topic 161 on IRS.gov for full details. |
| 200 | Collection View on IRS.gov | See official IRS Tax Topic 200 on IRS.gov for full details. |
| 201 | The Collection Process View on IRS.gov | See official IRS Tax Topic 201 on IRS.gov for full details. |
| 202 | Tax Payment Options View on IRS.gov | See official IRS Tax Topic 202 on IRS.gov for full details. |
| 203 | Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts View on IRS.gov | See official IRS Tax Topic 203 on IRS.gov for full details. |
| 204 | Offers In Compromise View on IRS.gov | See official IRS Tax Topic 204 on IRS.gov for full details. |
| 205 | Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) View on IRS.gov | See official IRS Tax Topic 205 on IRS.gov for full details. |
| 206 | Dishonored Payments View on IRS.gov | See official IRS Tax Topic 206 on IRS.gov for full details. |
| 250 | Alternative Filing Methods View on IRS.gov | See official IRS Tax Topic 250 on IRS.gov for full details. |
| 253 | Substitute Tax Forms View on IRS.gov | See official IRS Tax Topic 253 on IRS.gov for full details. |
| 254 | How to Choose a Tax Return Preparer View on IRS.gov | See official IRS Tax Topic 254 on IRS.gov for full details. |
| 255 | Signing Your Return Electronically View on IRS.gov | See official IRS Tax Topic 255 on IRS.gov for full details. |
| 300 | General Information View on IRS.gov | See official IRS Tax Topic 300 on IRS.gov for full details. |
| 301 | When, How, and Where to File View on IRS.gov | See official IRS Tax Topic 301 on IRS.gov for full details. |
| 303 | Checklist of Common Errors When Preparing Your Tax Return View on IRS.gov | See official IRS Tax Topic 303 on IRS.gov for full details. |
| 304 | Extensions of Time to File Your Tax Return View on IRS.gov | See official IRS Tax Topic 304 on IRS.gov for full details. |
| 305 | Recordkeeping View on IRS.gov | See official IRS Tax Topic 305 on IRS.gov for full details. |
| 306 | Penalty for Underpayment of Estimated Tax View on IRS.gov | See official IRS Tax Topic 306 on IRS.gov for full details. |
| 307 | Backup Withholding View on IRS.gov | See official IRS Tax Topic 307 on IRS.gov for full details. |
| 308 | Amended Returns View on IRS.gov | See official IRS Tax Topic 308 on IRS.gov for full details. |
| 309 | Roth IRA Contributions View on IRS.gov | See official IRS Tax Topic 309 on IRS.gov for full details. |
| 310 | Coverdell Education Savings Accounts View on IRS.gov | See official IRS Tax Topic 310 on IRS.gov for full details. |
| 311 | Power of Attorney Information View on IRS.gov | See official IRS Tax Topic 311 on IRS.gov for full details. |
| 312 | Disclosure Authorizations View on IRS.gov | See official IRS Tax Topic 312 on IRS.gov for full details. |
| 313 | Qualified Tuition Programs (QTPs) View on IRS.gov | See official IRS Tax Topic 313 on IRS.gov for full details. |
| 350 | Which Forms to File View on IRS.gov | See official IRS Tax Topic 350 on IRS.gov for full details. |
| 352 | Which Form – 1040, 1040A, or 1040EZ? View on IRS.gov | See official IRS Tax Topic 352 on IRS.gov for full details. |
| 356 | Decedents View on IRS.gov | See official IRS Tax Topic 356 on IRS.gov for full details. |
| 400 | Types of Income View on IRS.gov | See official IRS Tax Topic 400 on IRS.gov for full details. |
| 401 | Wages and Salaries View on IRS.gov | See official IRS Tax Topic 401 on IRS.gov for full details. |
| 403 | Interest Received View on IRS.gov | See official IRS Tax Topic 403 on IRS.gov for full details. |
| 404 | Dividends View on IRS.gov | See official IRS Tax Topic 404 on IRS.gov for full details. |
| 407 | Business Income View on IRS.gov | See official IRS Tax Topic 407 on IRS.gov for full details. |
| 409 | Capital Gains and Losses View on IRS.gov | See official IRS Tax Topic 409 on IRS.gov for full details. |
| 410 | Pensions and Annuities View on IRS.gov | See official IRS Tax Topic 410 on IRS.gov for full details. |
| 411 | Pensions – The General Rule and the Simplified Method View on IRS.gov | See official IRS Tax Topic 411 on IRS.gov for full details. |
| 412 | Lump-Sum Distributions View on IRS.gov | See official IRS Tax Topic 412 on IRS.gov for full details. |
| 413 | Rollovers from Retirement Plans View on IRS.gov | See official IRS Tax Topic 413 on IRS.gov for full details. |
| 414 | Rental Income and Expenses View on IRS.gov | See official IRS Tax Topic 414 on IRS.gov for full details. |
| 415 | Renting Residential and Vacation Property View on IRS.gov | See official IRS Tax Topic 415 on IRS.gov for full details. |
| 416 | Farming and Fishing Income View on IRS.gov | See official IRS Tax Topic 416 on IRS.gov for full details. |
| 417 | Earnings for Clergy View on IRS.gov | See official IRS Tax Topic 417 on IRS.gov for full details. |
| 418 | Unemployment Compensation View on IRS.gov | See official IRS Tax Topic 418 on IRS.gov for full details. |
| 419 | Gambling Income and Losses View on IRS.gov | See official IRS Tax Topic 419 on IRS.gov for full details. |
| 420 | Bartering Income View on IRS.gov | See official IRS Tax Topic 420 on IRS.gov for full details. |
| 421 | Scholarships, Fellowship Grants, and Other Grants View on IRS.gov | See official IRS Tax Topic 421 on IRS.gov for full details. |
| 423 | Social Security and Equivalent Railroad Retirement Benefits View on IRS.gov | See official IRS Tax Topic 423 on IRS.gov for full details. |
| 424 | 401(k) Plans View on IRS.gov | See official IRS Tax Topic 424 on IRS.gov for full details. |
| 425 | Passive Activities – Losses and Credits View on IRS.gov | See official IRS Tax Topic 425 on IRS.gov for full details. |
| 427 | Stock Options View on IRS.gov | See official IRS Tax Topic 427 on IRS.gov for full details. |
| 429 | Traders in Securities (Information for Form 1040 Filers) View on IRS.gov | See official IRS Tax Topic 429 on IRS.gov for full details. |
| 430 | Receipt of Stock in a Demutualization View on IRS.gov | See official IRS Tax Topic 430 on IRS.gov for full details. |
| 431 | Canceled Debt – Is It Taxable or Not? View on IRS.gov | See official IRS Tax Topic 431 on IRS.gov for full details. |
| 432 | Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) View on IRS.gov | See official IRS Tax Topic 432 on IRS.gov for full details. |
| 450 | Adjustments to Income View on IRS.gov | See official IRS Tax Topic 450 on IRS.gov for full details. |
| 451 | Individual Retirement Arrangements (IRAs) View on IRS.gov | See official IRS Tax Topic 451 on IRS.gov for full details. |
| 452 | Alimony View on IRS.gov | See official IRS Tax Topic 452 on IRS.gov for full details. |
| 453 | Bad Debt Deduction View on IRS.gov | See official IRS Tax Topic 453 on IRS.gov for full details. |
| 455 | Moving Expenses View on IRS.gov | See official IRS Tax Topic 455 on IRS.gov for full details. |
| 456 | Student Loan Interest Deduction View on IRS.gov | See official IRS Tax Topic 456 on IRS.gov for full details. |
| 457 | Tuition and Fees Deduction View on IRS.gov | See official IRS Tax Topic 457 on IRS.gov for full details. |
| 458 | Educator Expense Deduction View on IRS.gov | See official IRS Tax Topic 458 on IRS.gov for full details. |
| 500 | Itemized Deductions View on IRS.gov | See official IRS Tax Topic 500 on IRS.gov for full details. |
| 501 | Should I Itemize? View on IRS.gov | See official IRS Tax Topic 501 on IRS.gov for full details. |
| 502 | Medical and Dental Expenses View on IRS.gov | See official IRS Tax Topic 502 on IRS.gov for full details. |
| 503 | Deductible Taxes View on IRS.gov | See official IRS Tax Topic 503 on IRS.gov for full details. |
| 504 | Home Mortgage Points View on IRS.gov | See official IRS Tax Topic 504 on IRS.gov for full details. |
| 505 | Interest Expense View on IRS.gov | See official IRS Tax Topic 505 on IRS.gov for full details. |
| 506 | Charitable Contributions View on IRS.gov | See official IRS Tax Topic 506 on IRS.gov for full details. |
| 508 | Miscellaneous Expenses View on IRS.gov | See official IRS Tax Topic 508 on IRS.gov for full details. |
| 509 | Business Use of Home View on IRS.gov | See official IRS Tax Topic 509 on IRS.gov for full details. |
| 510 | Business Use of Car View on IRS.gov | See official IRS Tax Topic 510 on IRS.gov for full details. |
| 511 | Business Travel Expenses View on IRS.gov | See official IRS Tax Topic 511 on IRS.gov for full details. |
| 512 | Business Entertainment Expenses View on IRS.gov | See official IRS Tax Topic 512 on IRS.gov for full details. |
| 513 | Work-Related Education Expenses View on IRS.gov | See official IRS Tax Topic 513 on IRS.gov for full details. |
| 514 | Employee Business Expenses View on IRS.gov | See official IRS Tax Topic 514 on IRS.gov for full details. |
| 515 | Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) View on IRS.gov | See official IRS Tax Topic 515 on IRS.gov for full details. |
| 550 | Tax Computation View on IRS.gov | See official IRS Tax Topic 550 on IRS.gov for full details. |
| 551 | Standard Deduction View on IRS.gov | See official IRS Tax Topic 551 on IRS.gov for full details. |
| 552 | Tax and Credits Figured by the IRS View on IRS.gov | See official IRS Tax Topic 552 on IRS.gov for full details. |
| 553 | Tax on a Child’s Investment and Other Unearned Income (Kiddie Tax) View on IRS.gov | See official IRS Tax Topic 553 on IRS.gov for full details. |
| 554 | Self-Employment Tax View on IRS.gov | See official IRS Tax Topic 554 on IRS.gov for full details. |
| 556 | Alternative Minimum Tax View on IRS.gov | See official IRS Tax Topic 556 on IRS.gov for full details. |
| 557 | Additional Tax on Early Distributions from Traditional and Roth IRAs View on IRS.gov | See official IRS Tax Topic 557 on IRS.gov for full details. |
| 558 | Additional Tax on Early Distributions from Retirement Plans Other Than IRAs View on IRS.gov | See official IRS Tax Topic 558 on IRS.gov for full details. |
| 559 | Net Investment Income Tax View on IRS.gov | See official IRS Tax Topic 559 on IRS.gov for full details. |
| 560 | Additional Medicare Tax View on IRS.gov | See official IRS Tax Topic 560 on IRS.gov for full details. |
| 561 | Individual Shared Responsibility Provision View on IRS.gov | See official IRS Tax Topic 561 on IRS.gov for full details. |
| 600 | Tax Credits View on IRS.gov | See official IRS Tax Topic 600 on IRS.gov for full details. |
| 601 | Earned Income Credit View on IRS.gov | See official IRS Tax Topic 601 on IRS.gov for full details. |
| 602 | Child and Dependent Care Credit View on IRS.gov | See official IRS Tax Topic 602 on IRS.gov for full details. |
| 607 | Adoption Credit and Adoption Assistance Programs View on IRS.gov | See official IRS Tax Topic 607 on IRS.gov for full details. |
| 608 | Excess Social Security and RRTA Tax Withheld View on IRS.gov | See official IRS Tax Topic 608 on IRS.gov for full details. |
| 610 | Retirement Savings Contributions Credit View on IRS.gov | See official IRS Tax Topic 610 on IRS.gov for full details. |
| 611 | Repayment of the First-Time Homebuyer Credit View on IRS.gov | See official IRS Tax Topic 611 on IRS.gov for full details. |
| 612 | The Premium Tax Credit View on IRS.gov | See official IRS Tax Topic 612 on IRS.gov for full details. |
| 650 | IRS Notices View on IRS.gov | See official IRS Tax Topic 650 on IRS.gov for full details. |
| 651 | Notices – What to Do View on IRS.gov | See official IRS Tax Topic 651 on IRS.gov for full details. |
| 652 | Notice of Underreported Income – CP-2000 View on IRS.gov | See official IRS Tax Topic 652 on IRS.gov for full details. |
| 653 | IRS Notices and Bills, Penalties, and Interest Charges View on IRS.gov | See official IRS Tax Topic 653 on IRS.gov for full details. |
| 654 | Understanding Your CP75 or CP75A Notice Request for Supporting Documentation View on IRS.gov | See official IRS Tax Topic 654 on IRS.gov for full details. |
| 700 | Basis of Assets, Depreciation, and Sale of Assets View on IRS.gov | See official IRS Tax Topic 700 on IRS.gov for full details. |
| 701 | Sale of Your Home View on IRS.gov | See official IRS Tax Topic 701 on IRS.gov for full details. |
| 703 | Basis of Assets View on IRS.gov | See official IRS Tax Topic 703 on IRS.gov for full details. |
| 704 | Depreciation View on IRS.gov | See official IRS Tax Topic 704 on IRS.gov for full details. |
| 705 | Installment Sales View on IRS.gov | See official IRS Tax Topic 705 on IRS.gov for full details. |
| 750 | Employer Tax Information View on IRS.gov | See official IRS Tax Topic 750 on IRS.gov for full details. |
| 751 | Social Security and Medicare Withholding Rates View on IRS.gov | See official IRS Tax Topic 751 on IRS.gov for full details. |
| 752 | Filing Forms W-2 and W-3 View on IRS.gov | See official IRS Tax Topic 752 on IRS.gov for full details. |
| 753 | Form W-4 – Employee’s Withholding Allowance Certificate View on IRS.gov | See official IRS Tax Topic 753 on IRS.gov for full details. |
| 755 | Employer Identification Number (EIN) – How to Apply View on IRS.gov | See official IRS Tax Topic 755 on IRS.gov for full details. |
| 756 | Employment Taxes for Household Employees View on IRS.gov | See official IRS Tax Topic 756 on IRS.gov for full details. |
| 757 | Forms 941 and 944 – Deposit Requirements View on IRS.gov | See official IRS Tax Topic 757 on IRS.gov for full details. |
| 758 | Form 941 – Employer’s Quarterly Federal Tax Return and Form 944 – Employer’s Annual Federal Tax Return View on IRS.gov | See official IRS Tax Topic 758 on IRS.gov for full details. |
| 759 | Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements View on IRS.gov | See official IRS Tax Topic 759 on IRS.gov for full details. |
| 760 | Form 943 – Reporting and Deposit Requirements for Agricultural Employers View on IRS.gov | See official IRS Tax Topic 760 on IRS.gov for full details. |
| 761 | Tips – Withholding and Reporting View on IRS.gov | See official IRS Tax Topic 761 on IRS.gov for full details. |
| 762 | Independent Contractor vs. Employee View on IRS.gov | See official IRS Tax Topic 762 on IRS.gov for full details. |
| 763 | The Affordable Care Act View on IRS.gov | See official IRS Tax Topic 763 on IRS.gov for full details. |
| 800 | Electronic Media Filers – 1099 Series and Related Information Returns View on IRS.gov | See official IRS Tax Topic 800 on IRS.gov for full details. |
| 801 | Who Must File Information Returns Electronically View on IRS.gov | See official IRS Tax Topic 801 on IRS.gov for full details. |
| 802 | Applying to File Information Returns Electronically View on IRS.gov | See official IRS Tax Topic 802 on IRS.gov for full details. |
| 803 | Waivers and Extensions View on IRS.gov | See official IRS Tax Topic 803 on IRS.gov for full details. |
| 804 | Test Files and Combined Federal and State Filing View on IRS.gov | See official IRS Tax Topic 804 on IRS.gov for full details. |
| 850 | Tax Information for U.S. Resident Aliens and Citizens Living Abroad View on IRS.gov | See official IRS Tax Topic 850 on IRS.gov for full details. |
| 851 | Resident and Nonresident Aliens View on IRS.gov | See official IRS Tax Topic 851 on IRS.gov for full details. |
| 856 | Foreign Tax Credit View on IRS.gov | See official IRS Tax Topic 856 on IRS.gov for full details. |
| 857 | Individual Taxpayer Identification Number (ITIN) View on IRS.gov | See official IRS Tax Topic 857 on IRS.gov for full details. |
| 858 | Alien Tax Clearance View on IRS.gov | See official IRS Tax Topic 858 on IRS.gov for full details. |
| 900 | Tax Information for Residents of Puerto Rico View on IRS.gov | See official IRS Tax Topic 900 on IRS.gov for full details. |
| 901 | Is a Person With Income from Puerto Rico Required to File a U.S. Federal Income Tax Return? View on IRS.gov | See official IRS Tax Topic 901 on IRS.gov for full details. |
| 902 | Credits and Deductions for Taxpayers With Puerto Rican Source Income Exempt From U.S. Tax View on IRS.gov | See official IRS Tax Topic 902 on IRS.gov for full details. |
| 903 | U.S. Employment Tax in Puerto Rico View on IRS.gov | See official IRS Tax Topic 903 on IRS.gov for full details. |
| 904 | Tax Assistance for Residents of Puerto Rico View on IRS.gov | See official IRS Tax Topic 904 on IRS.gov for full details. |
Tax Topics and descriptions on this page are summaries for general educational use. For full, up-to-date guidance, always review the official topic page on IRS.gov.
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