Miscellaneous

Alternative Filing Methods

• Age-Name-SSN Rejects, Errors, Correction Procedures (2004 IRS FAQ)
• Amended Returns (2004 IRS FAQ)
• Due Dates & Extension Dates for e-file (2004 IRS FAQ)
• Electronic Filing
• Electronic Signatures
• Filing Business Returns Electronically
• Forms W-2 & Other Attachments (2004 IRS FAQ)
• How to Choose a Paid Tax Preparer
• Substitute Tax Forms
• TeleFile
• TeleFile (2004 IRS FAQ)

Basis of Assets, Depreciation, and Sale of Assets

• Basis of Assets
• Depreciation
• Installment Sales
• Sale of Your Home

Employer Tax Information

• Employer Identification Number (EIN) - How to Apply
• Employment Taxes for Household Employees
• Form 940 and 940-EZ - Deposit Requirements
• Form 940 and 940-EZ - Employer's Annual Federal Unemployment Tax Returns
• Form 941 - Deposit Requirements
• Form 941 - Employer's Quarterly Federal Tax Return
• Form W-2 - Where, When, and How to File
• Form W-4 - Employee's Withholding Allowance Certificate
• Form W-5 - Advance Earned Income Credit
• Independent Contractor vs. Employee
• Social Security and Medicare Withholding Rates
• Tips - Withholding and Reporting

Foreign Taxes

• Income Tax Treaties
• Australian tax
• Canadian Tax

Magnetic Media Filers

• Applications, Forms, and Information
• Electronic Filing of Information Returns
• Magnetic Media Filers (2004 IRS FAQ)
• Test Files and Combined Federal and State Filing
• Waivers and Extensions
• Who Must File Magnetically

IRS Collection

• Failure to Pay Child Support, Federal Non-Tax and State Income Tax Obligations
• Innocent Spouse Relief (And Separation of Liability and Equitable Relief)
• Offers-in-Compromise
• The Collection Process
• What To Do If You Can't Pay Your Tax

IRS Help Available

• IRS Services - Volunteer Tax Assistance, Toll-Free Telephone, Walk-in Assistance, and Outreach Programs
• Tax Assistance for Individuals with Disabilities and the Hearing Impaired
• Tax Help for Small Businesses and Self-Employed
• Tax Relief for Victims of Terrorist Attacks
• Taxpayer Advocate Program - Help for Problem Situations

IRS Links

• IRS Home Page
• IRS Fact Sheets
• Forms And Publications
• Frequently Asked Questions
• IRS Hot Topics
• IRS News Releases
• Tax Professionals
• IRS Tax Tips

IRS Notices

• IRS Notices and Bills, Penalties and Interest Charges
• Notice of Underreported Income CP2000
• Notices - What to Do

IRS Procedures

• Circular 230 Information
• 2004 Forms W-2 and Form 1099-R (What to Do if Not Received)
• Address Changes (2004 IRS FAQ)
• Amended Returns & Form 1040X (2004 IRS FAQ)
• Change of Address - How to Notify IRS
• Code, Revenue Procedures, Regulations, Letter Rulings (2004 IRS FAQ)
• Collection Procedural Questions (2004 IRS FAQ)
• Copies & Transcripts (2004 IRS FAQ)
• Copy of Your Tax Return - How to Get One
• Ensuring Proper Credit of Payments
• Extensions (2004 IRS FAQ)
• Forms & Publications (2004 IRS FAQ)
• Forms and Publications - How to Order
• General Procedural Questions (2004 IRS FAQ)
• Injured & Innocent Spouse (2004 IRS FAQ)
• Name Changes & Social Security Number Matching Issues (2004 IRS FAQ)
• Notices & Letters (2004 IRS FAQ)
• Refund Inquiries (2004 IRS FAQ)
• Prior Year(s) Form W-2 - (How to Get a Copy of)
• Refunds - How Long They Should Take
• Reporting Fraud (2004 IRS FAQ)
• Signing the Return (2004 IRS FAQ)
• W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted (2004 IRS FAQ)
• W-4 - Allowances, Excess FICA, Students, Withholding
• What To Do if You Haven't Filed Your Tax Return
• Your Appeal Rights

Ministers / Clergy

• Earnings for Clergy
• Minister / Clergy Taxation
• Ministers' Compensation & Housing Allowance (2004 IRS FAQ)
• Minister's Housing Allowance
• Sec. 107. Rental value of parsonages
• Publication 1828 - Tax Guide for Churches and Religious Organizations