diff --git a/_pages/001-pub17.tax.guide.md b/_pages/001-pub17.tax.guide.md index 83e28f2..10755b4 100644 --- a/_pages/001-pub17.tax.guide.md +++ b/_pages/001-pub17.tax.guide.md @@ -51,19 +51,19 @@ layout: post - **Who must file** -## Filing; Gen. Taxpayers Table +## 1-1: Filing Requirements Table |Table 1-1, Gen. Filing | |:-:| |![Table 1-1](/irs.ea/assets/images/images.pub.17/table.1.1.png)| -## Filing; Dependents Table +## 1-2: Dependents Table |Table 1-2, Filing with Dependents | |:-:| |![Table 1-2](/irs.ea/assets/images/images.pub.17/table.1.2.png)| -## Other Situations to File Table +## 1-3: Other Situations Table |Table 1-3, Other Situations to File | |:-:| @@ -558,23 +558,43 @@ Your accounting method is how you record income and expenses. Most people use ei -- **Pub. 505** - Tax W/H & Estimated Tax -- **Pub. 501** - Dependents, Standard Deduction -- **Pub. 531** - Tip Income -- **Pub. 225** - Farmer’s Tax Guide -- **Pub. 519** - Tax Guide for Aliens -- **Pub. 555** - Community Property -- **Pub. 590** - Distributions from IRAs -- **Pub. 966** - Electronic Federal Tax Payment System (EFTPS) -- **Pub. 5250** - Pay by Cash +TOTAL +- **Pub. 5**: Your Appeal Rights and How to Prepare a Protest if You Don't Agree +- **Pub. 225**: Farmer’s Tax Guide +- **Pub. 463**: Travel, Gift, and Car Expenses +- **Pub. 501**: Dependents, Standard Deduction +- **Pub. 502**: Medical and Dental Expenses +- **Pub. 503**: Child and Dependent Care Expenses +- **Pub. 504**: Divorced or Separated Individuals +- **Pub. 505**: Tax Withholding and Estimated Tax +- **Pub. 519**: Tax Guide for Aliens +- **Pub. 523**: Selling Your Home +- **Pub. 524**: Credit for the Elderly or the Disabled +- **Pub. 526**: Charitable Contributions +- **Pub. 527**: Residential Rental Property (Including Rental of Vacation Homes) +- **Pub. 531**: Reporting Tip Income +- **Pub. 534**: Depreciating Property Placed in Service Before 1987 +- **Pub. 535**: Business Expenses +- **Pub. 547**: Casualties, Disasters, and Thefts +- **Pub. 551**: Basis of Assets +- **Pub. 555**: Community Property +- **Pub. 556**: Examination of Returns, Appeal Rights, and Claims for Refund +- **Pub. 561**: Determining the Value of Donated Property +- **Pub. 570**: Tax Guide for Individuals With Income from U.S. Possessions +- **Pub. 575**: Pension and Annuity Income +- **Pub. 590-A**: Contributions to Individual Retirement Arrangements (IRAs) +- **Pub. 590-B**: Distributions from Individual Retirement Arrangements (IRAs) +- **Pub. 596**: Earned Income Credit (EIC) +- **Pub. 936**: Home Mortgage Interest Deduction +- **Pub. 966**: Electronic Federal Tax Payment System (EFTPS) +- **Pub. 970**: Tax Benefits for Education +- **Pub. 971**: Innocent Spouse Relief +- **Pub. 1546**: The Taxpayer Advocate Service is Your Voice at the IRS +- **Pub. 4134**: Low Income Taxpayer Clinic List +- **Pub. 5250**: Pay by Cash + - **Form W-4** - Employee’s W/H Certificate - **Form W-4V** - Voluntary W/H Request - **Form 1040-ES** - Estimated Tax for Individuals -- **Form 8822** - Change of Address - **Form 2210** - Underpayment of Estimated Tax by Individuals, Estates, & Trusts -Publication 590-B -Cat. No. 66303U -Distributions -from Individual -Retirement -Arrangements +- **Form 8822** - Change of Address diff --git a/_pages/pub.17.subpart.A.md b/_pages/pub.17.subpart.A.md deleted file mode 100644 index ed89276..0000000 --- a/_pages/pub.17.subpart.A.md +++ /dev/null @@ -1,76 +0,0 @@ -# Outline of IRS Publication 17 - Subpart A - -## Part One: The Income Tax Return - -### Chapter 1: Filing Information - -1. **What's New** - - 1. New lines on Schedule 3 for reporting energy credits and elective payment election amounts. - -2. **Reminders** - - 1. Accessing your online account, IRS.gov/Account - 1. amount owed, payment details, make payments, access records, get copies, authorize tax help, manage mail address - 1. IRS.gov/SecureAccess - 1. Change of address notification process. - 1. Direct deposit options for refunds. - 1. Payment options if you owe additional tax. - 1. Information on applying for installment agreements if full payment cannot be made by the due date. - 1. Details about obtaining an automatic 6-month extension to file. - 1. Special rules for taxpayers serving in a combat zone. - -3. **Do I Have To File a Return?** - 1. File online using IRS e-file. - 1. https://www.irs.gov/irs-free-file-do-your-taxes-for-free - - See table1.1-3.png for decisions - - Specific filing requirements for different categories of individuals including dependents, self-employed persons, and aliens. - -4. **Who Should File** - - See table1.1-3.png for decisions - -|Who Should File| -|:-| -|Even if you don't have to file, you should file a federal income tax return to get money back if any of the following conditions apply.| -|1. You had federal income tax withheld or made estimated tax payments.| -|2. You qualify for the earned income credit. See Pub. 596 for more information.| -|3. You qualify for the additional child tax credit. See chapter 14 for more information.| -|4. You qualify for the premium tax credit. See Pub. 974 for more information.| -|5. You qualify for the American opportunity credit. See Pub. 970 for more information.| -|6. You qualify for the credit for federal tax on fuels. See chapter 13 for more information.| - -5. **Form 1040 or 1040-SR** - - Overview of using Form 1040 or 1040-SR to file returns, covering all types of income, deductions, and credits. - -6. **Why Should I File Electronically?** - - Faster processing, accuracy, and receipt of acknowledgment from the IRS. - - Overview of e-file options, including self-select PIN and practitioner PIN methods. - - Details on identity protection PINs (IP PIN) and their application. - -7. **Using Your Personal Computer** - - Encouragement to file electronically using IRS-approved tax preparation software. - - Availability of free filing services such as **Free File** and **Volunteer Income Tax Assistance (VITA)** programs. - -8. **When Do I Have To File?** - - Due dates for filing returns, including special rules for nonresident aliens and taxpayers living abroad. - - How to file for extensions of time to file. - -9. **Extensions of Time To File** - - How to get special extensions for those outside the United States or serving in combat zones. - -10. **How Do I Prepare My Return?** - - Six steps for preparing a paper return, including gathering records, obtaining forms, and checking the return for accuracy. - -11. **Social Security Number (SSN)** - - Requirement to enter SSNs on the tax return, including guidelines for dependents and adopted children. - - Information on applying for an SSN or an Individual Taxpayer Identification Number (ITIN). - -12. **Attachments** - - Instructions for attaching required forms and schedules to a paper return. - -13. **Third Party Designee** - - Authorization process for allowing another person to discuss your tax return with the IRS. - -14. **Signatures** - - Requirements for signing the return, including rules for joint returns and electronic signatures. - diff --git a/drafts/pub.17.subpart.A.md b/drafts/pub.17.subpart.A.md new file mode 100644 index 0000000..f4e0185 --- /dev/null +++ b/drafts/pub.17.subpart.A.md @@ -0,0 +1,29 @@ +# Outline of IRS Publication 17 - Subpart A + +## Part One: The Income Tax Return + +### Chapter 1: Filing Information + + +2. **Reminders** + + 1. Accessing your online account, IRS.gov/Account + 1. amount owed, payment details, make payments, access records, get copies, authorize tax help, manage mail address + 1. IRS.gov/SecureAccess + 1. Change of address notification process. + 1. Direct deposit options for refunds. + 1. Payment options if you owe additional tax. + 1. Information on applying for installment agreements if full payment cannot be made by the due date. + 1. Details about obtaining an automatic 6-month extension to file. + 1. Special rules for taxpayers serving in a combat zone. + +3. +|Who Should File| +|:-| +|Even if you don't have to file, you should file a federal income tax return to get money back if any of the following conditions apply.| +|1. You had federal income tax withheld or made estimated tax payments.| +|2. You qualify for the earned income credit. See Pub. 596 for more information.| +|3. You qualify for the additional child tax credit. See chapter 14 for more information.| +|4. You qualify for the premium tax credit. See Pub. 974 for more information.| +|5. You qualify for the American opportunity credit. See Pub. 970 for more information.| +|6. You qualify for the credit for federal tax on fuels. See chapter 13 for more information.|