All of the federal tax forms, publications, schedules, and instructions you need to do your taxes

Written by

Bankrate.com,

Edited by

Published on January 02, 2025 | 21 min read

Bankrate is always editorially independent. While we adhere to strict , this post may contain references to products from our partners. Here's an explanation for . Our is to ensure everything we publish is objective, accurate and trustworthy.

FG Trade/Getty Images

Tax forms, publications, schedules and instructions.

Whether you have a simple tax situation or a more complex one, you may need to review federal tax forms and publications to gain a better understanding of how to file your tax return. Below are links to the IRS tax forms, publications, schedules, and instructions you might need to file your taxes — for both individual filers and businesses.

Tax forms for individuals

Tax form number	Tax form name	Description
1040	U.S. Individual Income Tax Return	Form 1040 is the main form for filing individual federal income taxes. (The IRS no longer offers Form 1040-EZ or Form 1040-A.) However, there is also a Form 1040-SR available for people aged 65 and over, and a Form 1040-NR for non-citizens who don’t have a green card. Depending on your tax situation, you may need to file Schedules 1, 2, and/or 3 with your Form 1040, as well as potentially one of the other schedules or forms detailed below.
1040 Instructions	1040 Instructions	Instructions for completing Form 1040.
1040-ES	Estimated Tax for Individuals (Instructions and Forms)	Taxpayers are required to pay estimated tax on income that is not subject to withholding, such as earnings from self-employment, interest, dividends, rents, alimony, unemployment compensation and some Social Security benefits. These payments are made four times a year by filing Form 1040-ES vouchers.
1040-X	Amended U.S. Individual Income Tax Return	Use Form 1040-X to correct previously filed tax returns, make certain tax elections after the deadline, change amounts previously adjusted by the IRS, and claim a carryback due to a loss or unused credit. File a separate 1040X for each tax year that is amended.
1040-SR	U.S. Income Tax Return for Seniors	Form 1040-SR is for taxpayers who are 65 or older (specifically, born before Jan. 2, 1960). The main difference between this form and Form 1040 is that the 1040-SR is printed in a larger font and includes, at the bottom of the form, a chart for calculating the additional standard deduction for taxpayers who are 65 or older and/or blind.
1040-NR	U.S. Nonresident Alien Income Tax Return	Form 1040-NR is for nonresident aliens who have a trade or business in the U.S. See the Form 1040-NR instructions for more details.
1040-V	Payment Voucher for Individuals	Form 1040-V is for taxpayers who are mailing a check or money order to the IRS. This form should be included with that payment.
Schedule 1 (Form 1040)	Additional Income and Adjustments to Income	Use Schedule 1 (Form 1040) to report additional sources of income, such as taxable state tax refunds, business income from Schedule C, or rent income from Schedule E, as well as above-the-line deductions, such as deductible IRA contributions and qualified educator expenses.
Schedule 2 (Form 1040)	Additional Taxes	Use Schedule 2 (Form 1040) to report additional taxes, including self-employment taxes from Schedule SE, alternative minimum tax, or repayment of a health-care premium tax credit.
Schedule 3 (Form 1040)	Additional Credits and Payments	Use Schedule 3 (Form 1040) to report additional credits and payments, including the child and dependent care credit and residential energy credits.
Schedule A (Form 1040)	Itemized Deductions	Use Schedule A (Form 1040) to figure itemized deductions, which may include medical and dental expenses, amounts paid for some taxes and interest, charitable contributions, and certain casualty and theft losses.
Schedule A (Form 1040) Instructions	Instructions for Schedule A	Instructions for completing Schedule A (Form 1040).
Schedule B (Form 1040)	Interest and Ordinary Dividends	Use Schedule B (Form 1040) to report interest and ordinary dividends earned. These amounts are detailed on various 1099 forms sent to taxpayers by the payors.
Schedule C (Form 1040)	Profit or Loss from Business (Sole Proprietorship)	Use Schedule C (Form 1040) to report income or loss from a business operated or a profession practiced as a sole proprietor. This form is filed with the taxpayer’s individual income tax return Form 1040.
Schedule D (Form 1040)	Capital Gains and Losses	Schedule D is filed by individual taxpayers who made or lost money on asset sales. It is filed along with the taxpayer’s Form 1040.
Schedule D (Form 1040) Instructions	Instructions for Schedule D (and Form 8949)	Instructions for completing Schedule D.
Schedule E (Form 1040)	Supplemental Income and Loss (from rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICs, etc.)	Use Schedule E (Form 1040) to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in Real Estate Mortgage Investment Conduits (REMICs). It is filed along with the taxpayer’s individual income tax return Form 1040.
Schedule H (Form 1040)	Household Employment Taxes (for Social Security, Medicare, Withheld Income, and Federal Unemployment (FUTA) Taxes)	Schedule H is used to report wages paid to, and Social Security taxes paid on behalf of, a household employee. This includes, but is not limited to, nannies, housekeepers, health care workers and lawn maintenance staff. It is filed along with the taxpayer’s individual income tax return Form 1040.
Schedule K-1 (Form 1041)	Beneficiary’s Share of Income, Deductions, Credits, etc.	Beneficiaries receive Schedule K-1 and use its data to report on Form 1040 their share of the estate’s or trust’s income, credits, deductions, etc.
Schedule SE (Form 1040)	Self-Employment Tax	Use Schedule SE (Form 1040) to figure the tax due on net earnings of more than $400 from self-employment. The Social Security Administration uses the information to figure taxpayers’ eventual benefits.
SS-4	Application for Employer Identification Number	Use Form SS-4 to apply for an Employer Identification Number, or EIN. This is a nine-digit number assigned to corporations, partnerships, estates, trusts and other entities for tax filing and reporting purposes. You can apply for an EIN online, by telephone, by fax or by mail. Obtaining an EIN establishes your business tax account with the Internal Revenue Service. An EIN is for use in connection with your business activities only. Do not use your EIN in place of your Social Security number.
W-2	Wage and Tax Statement	Form W-2 or an IRS-approved substitute is provided by employers to employees detailing how much an employee was paid in a year. The W-2 form also reports how much state and federal income taxes were withheld, retirement plan contributions and the value of some workplace benefits.
W-2G	Certain Gambling Winnings	Winners of certain gambling proceeds receive Form W-2G detailing the amounts paid out on the game of chance, as well as backup withholding that in some cases is taken out of the proceeds before payment.
W-4	Employee’s Withholding Certificate	Form W-4 is filed with each employer so that the correct amount of federal income tax is withheld from employees’ pay. A new W-4 should be filed each year and when a taxpayer’s personal or financial situation changes.
W-4V	Voluntary Withholding Request	Individuals who receive any government payments, such as unemployment or Social Security benefits, can use Form W-4V to ask the payer to withhold federal income tax.
1041	U.S. Income Tax Return for Estates and Trusts	The fiduciary of a domestic decedent’s estate, trust, or bankruptcy estate uses Form 1041 to report the income, deductions, gains, losses and other finances of the estate or trust.
1041-ES	Estimated Income Tax for Estates and Trusts (Instructions and Forms)	The Form 1041-ES tax package is used to figure and pay estimated tax for an estate or trust.
Form 1098	Mortgage Interest Statement	Form 1098 or an IRS-approved substitute is an information reporting document that provides details to the taxpayer on mortgage interest (including points) of $600 or more that was paid on any one mortgage during the calendar year.
1098-E	Student Loan Interest Statement	Form 1098-E or an IRS-approved substitute is an information reporting document that provides details to the taxpayer on interest payments of $600 or more during the tax year on qualified student loans.
1099-B	Proceeds from Broker and Barter Exchange Transactions	Form 1099-B is an information reporting document issued by brokers and barter exchanges when a taxpayer receives proceeds from transactions. Reporting is also required when a broker knows or has reason to know that a corporation in which the taxpayer owns stock has had a reportable change in control or capital structure.
1099-C	Cancellation of Debt	Form 1099-C is issued when a lender or creditor discharges a debt that is owed, typically referred to as forgiven or canceled debt. In most cases, such canceled debt amounts are considered income and must be reported by the taxpayer as other income on Form 1040.
1099-DIV	Dividends and Distributions	Form 1099-DIV or an IRS-approved substitute is an information reporting form provided by investment managers to clients detailing corporate dividends and capital gains distributions paid during the tax year. It also differentiates which payments are qualified for taxation at a lower rate.
1099-G	Certain Government Payments	Form 1099-G is an information reporting document issued to taxpayers who received government payments, such as state or local income tax refunds or unemployment compensation.
1099-INT	Interest Income	Form 1099-INT is an information reporting document issued to taxpayers for taxable interest paid during the calendar year.
1099-K	Payment Card and Third-Party Network Transactions	Form 1099-K is issued to taxpayers who accepted merchant cards for payments or who received payments through a third-party network.
1099-LTC	Long-Term Care and Accelerated Death Benefits	A payer, such as an insurance company or a viatical settlement provider, must issue Form 1099-LTC for payments made under a long-term care insurance contract or for accelerated death benefits. Payments include those made directly to the insured and those made to third parties.
1099-MISC	Miscellaneous Income	Form 1099-MISC is an information reporting form generally issued to recipients of payments of $600 or more in a tax year.
1099-OID	Original Issue Discount	Original issue discount, or OID, is the excess of an obligation’s stated redemption price at maturity over its issue price. Any OID is reported on Form 1099-OID and is taxable as interest over the life of the obligation.
1099-Q	Payments from Qualified Education Programs (under Sections 529 and 530)	Form 1099-Q shows the gross distribution, including in-kind distributions, paid from a qualified tuition program, or QTP, or a Coverdell Education Savings Account, or CESA. The form’s instructions discuss when such distributions are considered taxable income.
1099-R	Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.	Form 1099-R is an information reporting document issued to taxpayers who receive distributions from pensions, annuities, profit-sharing and retirement plans (including section 457 state and local government plans), IRAs, insurance contracts, etc.
1099-S	Proceeds from Real Estate Transactions	For sales or exchanges of certain real estate, the person responsible for closing a real estate transaction must report the proceeds to the IRS and furnish Form 1099-S to the seller. The form’s instructions provide details on which types of sale proceeds must be reported as income.
1116	Foreign Tax Credit (Individual, Estate, or Trust)	File Form 1116 to claim the foreign tax credit on allowable foreign taxes paid to a foreign country or U.S. possession.
2106	Employee Business Expenses	Qualified employees use Form 2106 to deduct ordinary and necessary job expenses. This form is only for use by “Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses,” according to the IRS.
2120	Multiple Support Declaration	Use Form 2120 to identify each person who paid more than 10 percent of the support of a qualifying relative who is claimed as a dependent.
2210	Underpayment of Estimated Tax by Individuals, Estates, and Trusts	Form 2210 generally is used by taxpayers to determine whether they owe a penalty for underpaying estimated tax and, if so, to figure the amount of the penalty.
2441	Child and Dependent Care Expenses	Use Form 2441 to calculate and claim the tax credit for a portion of your payments to a caregiver for your child or other dependent so you (and your spouse if filing jointly) could work or look for work.
2555	Foreign Earned Income	U.S. citizens or U.S. residents living in a foreign country must abide by the same U.S. income tax laws that apply to citizens and resident aliens living in the U.S. However, qualifying taxpayers outside the U.S. can exclude some foreign income and also are allowed some housing tax breaks. In these cases, use Form 2555 to figure the foreign earned income exclusion and housing exclusion or deduction.
2555 Instructions	Instructions for Form 2555, Foreign Earned Income	Use the instructions for Form 2555 to find details on claiming the foreign earned income exclusion and housing exclusion or deduction.
2848	Power of Attorney and Declaration of Representative	Use Form 2848 to appoint a person to represent you before the Internal Revenue Service. A separate Form 2848 should be completed for each taxpayer, even a couple filing a joint return. Your designated representative generally is authorized to receive and inspect confidential tax information and to perform any and all acts that you, the taxpayer, can perform with respect to the tax matters you authorize on the form. This includes the authority to sign any agreements, consents or other documents.
3520	Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts	Form 3520 is used by individual U.S. taxpayers and executors of estates of U.S. decedents to report certain transactions with foreign trusts, ownership of certain foreign trusts and receipt of large gifts or bequests from certain foreign entities. The form is required for gifts or bequests valued at more than $100,000 from a nonresident alien individual or foreign estate, as well as for certain other gifts or bequests.
3903	Moving Expenses	Use Form 3903 to figure the moving expense deduction. You can deduct moving expenses only if you’re a member of the Armed Forces “on active duty and, due to a military order, you, your spouse, or your dependents move because of a permanent change of station,” according to the IRS.
3911	Taxpayer Statement Regarding Refund	Use Form 3911 to initiate a trace on a federal tax refund check that has been lost, stolen or never received.
4562	Depreciation and Amortization (including Information on Listed Property)	Use Form 4562 to claim a deduction for depreciation and amortization, to opt to deduct certain property under the Section 179 expensing rule and to provide information on the business/investment use of automobiles and other listed property.
4684	Casualties and Thefts	Use Form 4684 to report any losses or gains from thefts, casualties or natural disasters. File this form with Form 1040.
4852	Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA’s Insurance Contracts, etc.	Form 4852 is a substitute used by taxpayers who are not able to get an original Form W-2, W-2c or 1099-R. It also may be used by a taxpayer when an employer or payer has issued an incorrect Form W-2 or Form 1099-R.
4868	Application for Automatic Extension of Time to File U.S. Individual Income Tax Return	By filing Form 4868, taxpayers get an automatic six-month extension to file their income tax return. See all due dates for tax-filing season.
5329	Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts	Form 5329 is used by taxpayers who owe additional tax on distributions from qualified retirement plans before the taxpayer reached age 59½.
5405	First-Time Homebuyer Credit and Repayment of the Credit	The final tax year to file Form 5405 is 2024. “The 15-year repayment period for homes purchased in 2008 began with your 2010 tax return and ends with your 2024 tax return,” the IRS says in the Form 5405 instructions.
5498	IRA Contribution Information	The information on Form 5498 or an approved substitute form is submitted to the IRS by the trustee or issuer of a taxpayer’s IRA to report contributions, including any catch-up contributions, required minimum distributions and the fair market value of the account. IRA account holders also get a copy for their records and filing needs.
5498-ESA	Coverdell ESA Contribution Information	The information on Form 5498-ESA is furnished to taxpayers by the Coverdell Education Savings Account, or ESA, trustee or issuer. It reports contributions and rollover contributions made during the prior tax year.
5695	Residential Energy Credits	Use Form 5695 to figure and claim energy credits for energy-saving improvements made to your home.
6251	Alternative Minimum Tax – Individuals	Taxpayers use Form 6251 to determine whether they owe the alternative minimum tax, or AMT, and, if so, to figure the amount due. The AMT applies to taxpayers who have certain types of income that receive favorable treatment or who qualify for certain tax deductions. These tax benefits can significantly reduce a taxpayer’s regular tax amount, and the AMT limits how much these benefits can be used to reduce an individual’s total tax.
8332	Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent	In divorce or marital separation situations, generally only the parent who has legal custody of the child can claim an exemption for the child and related tax deductions or tax credits. However, the custodial parent can agree to waive those tax claims for a filing year (or longer) by filing Form 8332. While deducting personal exemptions is currently suspended through 2025, eligibility to claim an exemption may make you eligible for other tax benefits. See Pub. 501 for details.
8606	Nondeductible IRAs	Form 8606 helps taxpayers and the IRS keep track of a traditional IRA’s basis, which is necessary to determine taxable distribution amounts. File this form to report nondeductible contributions to a traditional IRA in prior tax years; distributions from a traditional, SEP or SIMPLE IRA; and conversion of part, but not all, of a traditional, SEP and SIMPLE IRA to a Roth IRA.
8615	Tax for Certain Children Who Have Unearned Income	What is known as the “kiddie tax” applies to investment earnings of children younger than 18 and certain older children. When such a child’s investment income is more than $2,600, it is taxed at the parent’s tax rate if the parent’s rate is higher than the child’s. Use Form 8615 to figure the child’s tax.
8615 Instructions	Instructions for Form 8615, Tax for Certain Children Who Have Unearned Income	Instructions for completing Form 8615
8802	Application for U.S. Residency Certification	File Form 8802 to have the IRS issue a certificate of residency that will enable the U.S. taxpayer working abroad to be taxed at a lower rate thanks to the foreign country’s tax treaty with the U.S.
8812	Child Tax Credit	Form 8812 is for claiming the child tax credit. Some taxpayers also might qualify for the additional child tax credit, which is a refundable tax credit, meaning a tax refund is possible. Use Form 8812 to determine eligibility for, and amount of, both the child tax credit and additional child tax credit.
8814	Parents’ Election to Report Child’s Interest and Dividends	Taxpayers use Form 8814 to report a child’s income on their tax return. By doing so, the child will not have to file a return. However, tax on the child’s income may be less if the child files a separate tax because the adult taxpayer cannot take certain tax benefits that the child is allowed on his or her own return.
8815	Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989 (for Filers with Qualified Higher Education Expenses)	Taxpayers may be able to exclude from income the interest on Series EE or Series I U.S. savings bonds that were issued after 1989 and cashed in to pay for educational expenses. Use Form 8815 to determine if the exclusion applies and to figure the amount of any interest that may be excluded from income.
8818	Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989 (for Individuals with Qualified Higher Education Expenses)	Use Form 8818 to record post-1989 Series EE and Series I savings bonds cashed for educational purposes. This information is necessary to complete Form 8815 to exclude the interest earnings from taxable income.
8822	Change of Address	Use Form 8822 to notify the IRS of a residential or business move. When changing both home and business addresses, use a separate Form 8822 to report each change.
8829	Expenses for Business Use of Your Home	Form 8829 is used to figure allowable expenses on Schedule C for business use of a residence. It and the Schedule C are filed along with the taxpayer’s individual income tax return Form 1040.
8839	Qualified Adoption Expenses	Use Form 8839 to figure the adoption tax credit and any employer-provided adoption benefits that can be excluded from income. Taxpayers can claim both the income exclusion and the tax credit for expenses of adopting an eligible child.
8853	Archer MSAs and Long-Term Care Insurance Contracts	Use Form 8853 to report Archer Medical Savings Account (MSA) contributions (including employer contributions), figure an Archer MSA deduction, report distributions from Archer MSAs or Medicare Advantage MSAs, report taxable payments from long-term care (LTC) insurance contracts, or report taxable accelerated death benefits from a life insurance policy.
8857	Request for Innocent Spouse Relief	A taxpayer who believes that his or her spouse or former spouse should be held solely responsible for all or part of the tax shown on a jointly filed return can request Innocent Spouse Relief by filing Form 8857.
8880	Credit for Qualified Retirement Savings Contributions	Form 8880 is used to figure the amount, if any, of the retirement savings contributions credit, which also is known as the saver’s credit. It is filed along with the taxpayer’s individual income tax return Form 1040.
8888	Allocation of Refund	Use Form 8888 to have a tax refund, or a part of it, directly deposited to one or more accounts at a domestic bank.
8938	Statement of Specified Foreign Financial Assets	Use Form 8938 to report ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold. The foreign account reporting thresholds for the form vary, depending on whether a taxpayer lives in the U.S. or files a joint income tax return with a spouse.
1095-A	Health Insurance Marketplace Statement	Form 1095-A is used to report details of a taxpayer’s purchase of Affordable Care Act health insurance.
8962	Premium Tax Credit (PTC)	Form 8962 is used to reconcile the advance premium tax credit obtained when purchasing Affordable Care Act coverage via an exchange.
9465	Installment Agreement Request	Use Form 9465 to request a monthly installment plan (of up to 72 months) if you cannot pay the full amount you owe as shown on your tax return or on an IRS notice.

Tax forms for individuals/businesses

Tax form number	Tax form name	Description
Schedule K-1 (Form 1120-S)	U.S. Corporation Income Tax Return	Corporate shareholders are liable for tax on their shares of the corporation’s income, whether or not distributed. That information is reported by the corporation on Schedule K-1. Do not file the K-1 with the individual tax return, but keep it with tax records.
W-10	Dependent Care Provider’s Identification and Certification	Individuals who claim the child and dependent care expenses credit must include the care provider’s tax identification information with the claim. Form W-10 contains that information, but it does not have to be filed with the taxpayer’s Form 1040.
926	Return by a U.S. Transferor of Property to a Foreign Corporation	Generally, a U.S. citizen or resident, a domestic corporation or a domestic estate or trust must complete and file Form 926 to report certain transfers of property to a foreign corporation.
8283	Noncash Charitable Contributions	Use Form 8283 to report information about noncash charitable contributions. Taxpayers — individuals, partnerships and corporations — must file Form 8283 if the amount of the deduction for all noncash gifts is more than $500.
8903	Domestic Production Activities Deduction	The domestic production activities deduction (DPAD) was repealed for tax year 2018 and later. The IRS says taxpayers shouldn’t use Form 8903 to claim DPAD for 2018 or later years other than in specific circumstances. See the IRS instructions for Form 8903.

Tax forms for businesses

Tax form number	Tax form name	Description
940	Employer’s Annual Federal Unemployment (FUTA) Tax Return	Most employers pay a federal and state unemployment tax, reported on Form 940. The federal unemployment tax, or FUTA, along with state unemployment programs, helps pay unemployment compensation to workers who have lost their jobs. Employers pay the tax — it’s not paid by employees.
941	Employer’s Quarterly Federal Tax Return	Employers must file Form 941 to report wages paid, tips employees received, federal income tax withheld from employees and both the employer’s and the employee’s share of Social Security and Medicare taxes.
943	Employer’s Annual Federal Tax Return for Agricultural Employees	Form 943 is filed by employers to report federal income tax withheld and employer and employee Social Security and Medicare taxes on wages paid to farm workers.
944	Employer’s Annual Federal Tax Return	Form 944 is designed so the smallest employers — those whose annual liability for Social Security, Medicare, and withheld federal income taxes is $1,000 or less — will file and pay these taxes only once a year instead of every quarter. See the IRS instructions for Form 944.
945	Annual Return of Withheld Federal Income Tax	Form 945 is used to report federal income tax withheld from nonpayroll payments. Nonpayroll payments include pensions, military retirement, gambling winnings, Indian gaming profits, voluntary withholding on certain government payments and backup withholding.
1065	U.S. Return of Partnership Income	Form 1065 is an information return used to report a partnership’s income, gains, losses, deductions, credits, etc. A partnership does not pay tax on its income, but “passes through” any profits or losses to its partners, who then must include partnership items on their personal tax returns.
1120	U.S. Corporation Income Tax Return	Unless exempt, all domestic corporations (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income. Form 1120 is used by corporations to report income, gains, losses, deductions, and credits, and to figure the company’s income tax liability.
1120-S	U.S. Income Tax Return for an S Corporation	A corporation or other entity must file Form 1120-S if it elected to be an S corporation by filing Form 2553. Use Form 1120-S to report the corporation’s income, gains, losses, deductions and credits.
4797	Sales of Business Property	Use Form 4797 to report sales of business property. It also can be used to report exchanges of business property, as well as property that you depreciated as it was used for business purposes. The form has four sections for various business property sale or exchange situations. It is filed with your annual tax return. Form 4797 requires a detailed listing of each property including the date the property was sold. Read the form’s instructions carefully to determine which section(s) you are required to complete. If you need more help, consult your accountant or other tax professional.

Tax publications

Tax publication number	Tax publication name	Description
1	Your Rights as a Taxpayer	Publication 1 explains some of the key taxpayer rights and explains the tax return examination, appeal, collection and refund processes. This publication also is available in Spanish.
3	Armed Forces’ Tax Guide	Publication 3 covers the special tax situations of active members of the U.S. armed forces. It does not cover military pensions or veterans benefits. For federal tax purposes, the U.S. armed forces include commissioned officers, warrant officers and enlisted personnel in all regular and reserve units under control of the Secretaries of Defense, Army, Navy and Air Force. The U.S. armed forces also includes the Coast Guard. It does not include the U.S. Merchant Marine.
5	Your Appeal Rights and How to Prepare a Protest If You Disagree	Publication 5 offers a brief overview of how to appeal your tax case if you don’t agree with the IRS’ findings. It includes information on preparing a protest, representation options and taking your case to the court system.
17	Your Federal Income Tax for Individuals	Publication 17 covers the general rules for filing a federal income tax return. It supplements the information contained in tax form instructions. Publication 17 generally follows Form 1040, the U.S. individual income tax return.
501	Dependents, Standard Deduction, and Filing Information	Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return. It answers some basic questions: who must file, who should file, what filing status to use, and the amount of the standard deduction.
502	Medical and Dental Expenses	Publication 502 explains the itemized deduction for medical and dental expenses that are claimed on Schedule A. It discusses what expenses can be counted when calculating the deduction.
503	Child and Dependent Care Expenses	Publication 503 explains the tests a taxpayer must meet to claim the credit for child and dependent care expenses. It explains how to figure and claim the credit. It also discusses some of the employment tax rules for household employers.
504	Divorced or Separated Individuals	Publication 504 explains tax rules that apply when couples divorce or separate. It covers general filing information and dependents issues, as well as payments and property transfers that often occur as a result of divorce and how they must be treated on tax returns.
505	Tax Withholding and Estimated Tax	Publication 505 discusses the U.S. tax system’s pay-as-you-go structure that requires taxpayers to pay tax as income is earned or received throughout the year. It examines the two ways for taxpayers to pay as they earn: via withholding and by making estimated tax payments.
510	Excise Taxes (including Fuel Tax Credits and Refunds)	Publication 510 covers the various federal excise taxes. It also covers fuel tax credits and refunds.
514	Foreign Tax Credit for Individuals	Publication 514 explains how you can choose to take the amount of any qualified foreign taxes paid or accrued during the year as a foreign tax credit or as an itemized deduction. It examines making or changing your choice each tax year, as well as what foreign taxes qualify for the credit, what foreign taxes are not considered income taxes, and carrying back and carrying forward foreign tax claims.
523	Selling Your Home	Publication 523 explains the tax rules that apply when an individual sells his or her main home.
525	Taxable and Nontaxable Income	Publication 525 examines many kinds of income and explains whether they are taxable or nontaxable. It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations and royalties. It also includes information on disability pensions, life insurance proceeds, welfare and other public assistance benefits.
526	Charitable Contributions	Publication 526 explains how to claim a deduction for charitable contributions, organizations that are qualified to receive deductible charitable contributions, the types of contributions that are deductible, how much can be deducted, what records to keep and how to report charitable contributions.
529	Miscellaneous Deductions	Publication 529 explains that claiming miscellaneous itemized deductions is no longer available to most taxpayers. Only people working in the following employment categories can claim a deduction for unreimbursed employee expenses: Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, employees with impairment-related work expenses, or people who have certain qualified educator expenses.
530	Tax Information for Homeowners	Publication 530 provides tax information for homeowners. Topics include the tax treatment of settlement and closing costs, real estate taxes, home sale taxes, home mortgage interest, the first-time homebuyer credit, adjustments to a home’s basis and what records to keep.
544	Sales and Other Dispositions of Assets	Publication 544 addresses the tax implications (reporting requirements, types of tax due, etc.) of selling or otherwise disposing of assets, such as stocks and other investments, as well as real property.
550	Investment Income and Expenses	Publication 550 provides details and examples of various types of investment income and where and how to report it.
555	Community Property	Publication 555 discusses special tax issues encountered by married couples who live in one of the nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin.
556	Examination of Returns, Appeal Rights and Claims for Refund	Publication 556 discusses general rules and procedures that the IRS follows in auditing tax returns. It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. It also explains how to file a claim for refund of tax you paid.
561	Determining the Value of Donated Property	Publication 561 examines how donors and appraisers determine the value of property given to qualified charitable organizations. It also explains what kind of information is required to support the donation claimed on the donor’s tax return.
587	Business Use of Your Home (including Use by Daycare Providers)	Publication 587 discusses how to figure and claim the deduction for business use of your home. It includes information on the types of expenses you can deduct, how to figure the deduction (including depreciation), records you should keep and selling a home that was used partly for business.
590-A	Contributions to Individual Retirement Arrangements (IRAs)	Publication 590-A deals with contributions to individual retirement arrangements, or IRAs.
590-B	Distributions from Individual Retirement Arrangements (IRAs)	Publication 590-B discusses distributions from individual retirement arrangements, or IRAs.
936	Home Mortgage Interest Deduction	Publication 936 discusses the rules for deducting home mortgage interest. It also covers points and mortgage insurance premiums.
970	Tax Benefits for Education	Publication 970 explains the various tax benefits available to eligible individuals saving for or paying education costs. They include scholarships, fellowships, grants, and tuition reductions; tax credits; student loan interest deduction; student loan cancelations and repayment assistance; tuition and fees deduction; Coverdell Education Savings Account; qualified tuition program; the educational exception to early IRA distributions; and more.
971	Innocent Spouse Relief	Publication 971 discusses the circumstances under which a spouse or former spouse who filed a joint tax return can be relieved of tax, interest and penalties in connection with problems that the IRS later found with that filing. The three types of relief — innocent spouse, separation of liability and equitable relief — also are explained.
1660	Collection Appeal Rights (for Liens, Levies and Seizures)	Publication 1660 explains how to appeal IRS collection actions to the IRS Office of Appeals. It provides information on the two main procedures: Collection Due Process, which includes lien filings and various tax levies, and Collection Appeals Program, which includes property seizures and installment payment plan rejections or terminations.