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.
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.
| Topic # | Official IRS Title | Plain-English Description | How It Affects You |
|---|---|---|---|
| I. GETTING HELP & FILING ESSENTIALS | |||
| 100 | IRS Help Available | Overview of the many ways to get help from the IRS (phone, online tools, publications, 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 to 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 to avoid penalties. |
| 104 | Taxpayer Advocate Service – Your Voice at the IRS | Independent organization within the IRS 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 | 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 | IRS may grant 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 claim casualty losses. |
| 150 | IRS Procedures | How the IRS processes returns, communicates with taxpayers, and applies the law. | Understanding process and timelines helps set 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 | Where’s My Refund and other tools to track refund status, timing, and common delays. | 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 (What to Do if Incorrect or Not Received) | How to fix or obtain missing/incorrect wage and retirement distribution statements. | Missing or wrong forms can delay filing—here’s how to correct them to report income properly. |
| 155 | Forms and Publications – How to Order | Ways to get IRS forms and publications (online, mail, phone). | Ensures you use the correct, current forms to avoid processing delays. |
| 156 | Copy or Transcript of Your Tax Return – How to Get One | 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. |
| 157 | Change Your Address – How to Notify the IRS | How to officially update your mailing address with the IRS. | Keeps notices and refunds from going to the wrong place. |
| 158 | Paying Your Taxes and Ensuring Proper Credit of Payments | Explains payment methods and how to make sure payments post to the right account. | Avoids misapplied payments, penalties, and interest. |
| 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 – Paper Check or Direct Deposit | What to do if you received money you weren’t entitled to (wrong amount or identity theft). | Returning funds promptly prevents additional interest, penalties, or collection actions. |
| II. DEBT RESOLUTION, AMENDMENTS, & TAX PREP | |||
| 200 | Collection | Overview of how the IRS collects unpaid taxes (notices, liens, levies). | Knowing the process helps you respond early and avoid harsher actions. |
| 201 | The Collection Process | Step-by-step path from notice to enforced collection and your options at each stage. | Timely action can preserve rights and lead to better payment solutions. |
| 202 | Tax Payment Options | Ways to pay: online, by phone, payment plans, and card/e-wallet options. | Choosing the right option can reduce penalties and interest. |
| 203 | Refund Offsets for Unpaid Debts | Your refund can be taken (offset) to pay certain past-due debts (child support, federal/state debts, and unemployment compensation debts). | If you owe eligible debts, expect your refund to be reduced or taken. |
| 204 | Offers In Compromise | A 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 ability to pay. |
| 205 | Innocent Spouse Relief | Relief from joint tax liability when your spouse/former spouse caused an understatement or unpaid tax. | May remove or reduce your responsibility for tax from a joint return. |
| 206 | Dishonored Payments | What happens when your check or electronic payment is returned or can’t be processed. | Expect additional fees and penalties; fix quickly to limit costs. |
| 250 | Alternative Filing Methods | Ways to file besides paper—e-file, Free File, and authorized providers. | E-filing speeds refunds and reduces errors. |
| 253 | Substitute Tax Forms | Using acceptable substitute forms when originals aren’t available. | Prevents delays as long as substitutes meet IRS specs. |
| 254 | How to Choose a Tax Return Preparer | Tips to find and vet a qualified preparer and understand responsibilities. | Choosing well reduces errors, costs, and risk of fraud. |
| 255 | Signing Your Return Electronically | Rules for e-signatures and identity verification when e-filing. | Lets you file faster without printing or mailing forms. |
| 300 | General Information | Basic filing concepts, filing status, dependents, and tax calculation overview. | Helps you choose the right status and claim credits correctly. |
| 301 | When, How, and Where to File | Deadlines, methods, and addresses/portals for filing returns. | Avoids late filing penalties and misdirected returns. |
| 303 | Checklist of Common Errors When Preparing Your Tax Return | Frequent mistakes (SSN errors, math, missing schedules) and how to avoid them. | Fewer errors mean fewer delays and notices. |
| 304 | Extensions of Time to File Your Tax Return | How to request a filing extension (**not an extension to pay**). | Prevents late-filing penalties but 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 notices. |
| 308 | Amended Returns | How to correct an already filed return using **Form 1040‑X**. | Fixes mistakes, claim missed credits, or adjust income to reduce notices. |
| 311 | Power of Attorney Information | How representatives (like EAs/CPAs/attorneys) can act for you with Form 2848. | Let a qualified pro speak to the IRS on your behalf. |
| 312 | Disclosure Authorizations | Allow someone to receive your tax information with Form 8821. | Permits info sharing without granting representation authority. |
| 313 | Qualified Tuition Programs (QTPs) | 529 plans and prepaid tuition plans—tax‑favored education savings. | Growth is tax‑favored; nonqualified withdrawals may be taxed/penalized. |
| 356 | Decedents | How to file a final return for a person who died and responsibilities of survivors/executors. | Ensures income is properly reported and refunds due are claimed. |
| III. INCOME, DEDUCTIONS, & RETIREMENT | |||
| 400 | Types of Income | Overview of taxable vs. nontaxable income sources. | Prevents underreporting and unexpected tax bills. |
| 401 | Wages and Salaries | Employment income reported on Form W‑2 and how it’s taxed. | Check withholdings to avoid surprises at tax time. |
| 409 | Capital Gains and Losses | Gains/losses from selling assets like stocks or property; short‑ vs. long‑term. | Impacts your tax rate and potential offset of other income. |
| 413 | Rollovers from Retirement Plans | How to move money between plans/IRAs without tax when done correctly. | Avoids early distribution taxes if done within timelines. |
| 414 | Rental Income and Expenses | Reporting rent and allowable expenses (Schedule E). | Affects passive loss limits and overall tax liability. |
| 418 | Unemployment Compensation | Unemployment benefits are generally taxable unless law provides otherwise. | Plan for withholding or estimated payments to avoid a balance due. |
| 423 | Social Security and Equivalent Railroad Retirement Benefits | When Social Security benefits are taxable based on other income. | Up to 85% may be taxable; plan withholding if needed. |
| 431 | Canceled Debt – Is It Taxable or Not? | When forgiven debt is taxable income and exceptions (insolvency, bankruptcy, etc.). | You might get a 1099‑C—plan for possible tax or exclusions. |
| 450 | Adjustments to Income | Above‑the‑line deductions that reduce AGI (e.g., IRA, HSA, student loan interest). | Lower AGI can increase eligibility for credits/deductions. |
| 451 | Individual Retirement Arrangements (IRAs) | Traditional vs. Roth IRAs: contributions, deductions, and distributions. | Wrong contributions can trigger penalties; plan conversions carefully. |
| 456 | Student Loan Interest Deduction | Up to a certain limit, interest on qualified student loans may be deductible above the line. | Income limits apply; helps reduce taxable income. |
| 458 | Educator Expense Deduction | Eligible teachers can deduct certain out‑of‑pocket classroom costs. | Small but valuable above‑the‑line deduction—keep receipts. |
| 501 | Should I Itemize? | How to decide between standard deduction and itemizing. | Picking the right path minimizes your overall tax. |
| 503 | Deductible Taxes | State/local income or sales tax, property tax—subject to **SALT cap**. | Plan for limits that may reduce your deduction. |
| 506 | Charitable Contributions | Cash and non‑cash donation rules, substantiation, and AGI limits. | Get receipts and appraisals to protect your deduction. |
| 509 | Business Use of Home | Home office deduction methods and eligibility tests. | Can reduce tax if 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 tests are met. |
| IV. TAX CALCULATION & CREDITS | |||
| 551 | Standard Deduction | Flat deduction amount based on filing status, age, and blindness. | Choosing standard vs. itemizing determines your taxable income. |
| 553 | Kiddie Tax | Tax on a child’s unearned income above a threshold. | Impacts family investment strategies and filing choices. |
| 554 | Self-Employment Tax | Social Security and Medicare tax on net self‑employment income. | Plan quarterly payments; this is separate from income tax. |
| 556 | Alternative Minimum Tax (AMT) | Parallel tax system that limits certain deductions and preferences. | Certain income/benefits can trigger AMT—plan exercises and deductions. |
| 557 | Additional Tax on Early Distributions from Traditional and Roth IRAs | 10% additional tax generally applies to early IRA withdrawals unless an exception applies. | Know exceptions (first home, medical, education) before withdrawing. |
| 600 | Tax Credits | Overview of common credits that **reduce tax dollar‑for‑dollar**. | Credits can increase refunds or lower what you owe. |
| 601 | Earned Income Credit | **Refundable credit** for low‑ to moderate‑income workers and families. | Worth thousands for eligible families—eligibility rules are strict. |
| 602 | Child and Dependent Care Credit | Credit for a portion of work‑related care expenses for children/disabled dependents. | Requires earned income and qualifying care providers/records. |
| 610 | Retirement Savings Contributions Credit | ‘Saver’s Credit’ for low‑ to moderate‑income retirement contributions. | Boosts the benefit of contributing to IRAs and workplace plans. |
| 612 | The Premium Tax Credit | Helps pay for Marketplace health insurance; reconciled on your return. | Advance payments must be reconciled—changes in income affect eligibility. |
| 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/estimated payments to avoid 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. |
| 652 | Notice of Underreported Income – CP2000 | Explains CP2000 notices when reported income doesn’t match IRS records. | Check the data and respond—amounts can often be corrected. |
| 653 | IRS Notices and Bills, Penalties, and Interest Charges | Why you received a bill and how penalties/interest accrue. | Understanding charges helps you address the root cause. |
| 762 | Independent Contractor vs. Employee | Worker classification rules and consequences of misclassification. | Wrong classification can trigger back taxes and penalties. |
| 850 | Tax Information for U.S. Resident Aliens and Citizens Living Abroad | Rules for citizens/residents abroad including FEIE and foreign reporting. | Impacts filing requirements, credits, and FBAR/FATCA reporting. |
| 857 | Individual Taxpayer Identification Number (ITIN) | How non‑citizens without SSNs file and maintain ITINs. | Needed to file returns and claim certain credits—may expire if unused. |
| 900 | Tax Information for Residents of Puerto Rico | Special rules when earning income in Puerto Rico and filing U.S. returns. | Some income may be exempt from U.S. tax; reporting still required. |
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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