Statute of Limitations

• Statute of Limitatiosn Processes and Procedures ..IRS IRM
• How Long Can the IRS Collect Back Taxes or Audit My Tax Return? ..Etaxes.com
• Statute of Limitations for Tax Refunds, IRS Audits, and Collections ..About.com
• IRS Statute Of Limitations = Carry Back Snafus ..Forbes
• Beware Longer IRS Statute Of Limitations On Foreign Accounts ..Forbes
• Home Concrete: Definition of 25% Understatement of Gross Income ..Forbes

Tax Credits: Individual

• Introduction to Tax Credits ..IRS Tax Topic 600
• Tax Credits For Working Families - By State

• Adoption Credit ..IRS Tax Topic 607
• IRS Form 8839 - Qualified Adoption Expenses
• IRS Form 8839 Instructions

• Child & Dependent Care Credit ..IRS Pub 503
• Child & Dependent Care Credit ..IRS Tax Topic 602
• Choosing Between the Dependent Care Credit & Dependent Care FSA ..MHM Resources
• IRS Information Letter 2000-0246
• IRS Form 2441 - Child & Dependent Care Expenses
• IRS Form 2441 Instructions

• Child Tax Credit ..IRS Pub 17 Ch 33
• Child Tax Credit ..IRS Pub 972
• IRS 1040 Schedule 8812 - Additional Child Tax Credit
• Additional Child Tax Credit Changes to 2009 & 2010 ..IRS RP 2009-21

• Credit for the Elderly or Disabled ..IRS Pub 524
• Credit for the Elderly or Disabled ..IRS Pub 17 Ch 32
• IRS Form 1040 Schedule R

• Changes Affecting 2009 & 2010 ..IRS RP 2009-21
• American Opportunity Tax Credit
• Education Tax Credits ..IRS Pub 17 Ch 34
• American Opportunity Credit ..IRS Pub 970 Ch 2
• Self-Supporting Taxpayer Exception to The American Opportunity Tax Credit
• Lifetime Learning Credit ..IRS Pub 970 Ch 3
• IRS Form 8863 - Education Credits
• Final Regulations: Education Credits (12/02)

• Earned Income Tax Credit Changes to 2009 & 2010 ..IRS RP 2009-21
• Earned Income Credit ..IRS Pub 596
• IRS EITC Central
• EITC Information for Members of the Military ..IRS
• IRS Form 1040 Schedule EIC
• Workfare Payments & the Earned Income Credit ..Center on Budget & Policy Priorities
• Earned Income Credit Outreach Kit ..Center on Budget & Policy Priorities
• What Qualifies As Earned Income ..IRS

• Energy Incentives for Individuals ..IRS
• Federal Tax Credits for Energy Efficiency ..Energystar.gov
• Consumer Energy Tax Incentives ..Dept. of Energy
• IRS Form 5695 - Residential Energy Credits

• First-Time Homebuyer Credit Information Center ..IRS
• IRS Qs & As ..IR 2008-106
• Various IRS Scenarios
• How To Allocate Between Unmarried Individuals ..IRS Notice 2009-12
• 2009 Credit Can Be Taken On 2008 Tax Return ..IRS News Release 2009-14
• IRS Form 5405

• Foreign Tax Credit for Individuals ..IRS Pub 514
• Foreign Tax Credit Issues Under the New §1411 "Additional Medicare Tax" ..BNA
• IRS Form 1116 - Foreign Tax Credit
• IRS Form 1116 Instructions

• Health Coverage Tax Credit (HCTC) Overview
• HCTC FAQs ..IRS
• IRS Form 8885 - Health Coverage Tax Credit

• Making Work Pay Tax Credit

• Mortgage Interest Credit ..IRS Pub 530
• IRS Form 8396 - Mortgage Interest Credit
• IRS Form 8859 - District of Columbia Homebuyer's Credit

• Recovery Rebate Credit ..IRS

• Retirement Savers Credit ..IRS
• IRS Qs & As on Retirement Savers Credit (Ann 01-106)
• IRS Form 8880 - Retirement Savers Credit
• For Purposes of Sec. 4974, What Is A Qualified Retirement Plan?

• Credit for Prior Year's Minimum Tax ..IRS Topic 556
• IRS Form 8801
• AMT (PgDn to Credit) ..Fairmark Press

• Credit for Tax on Undistributed Capital Gains ..Fairmark Press

• Credit for Excess Social Security or Railroad Retirement Tax Withheld ..IRS Pub 17 Ch 36

Tax Credits: Business

• Business Tax Credits ..IRS
• General Business Credit ..IRS Pub 334 Ch 4
• IRS Form 3800 - General Business Credit
• Business Credit for Retention of Certain Newly Hired Individuals in 2010 ..IRS
• Small Business Health Care Tax Credit ..IRS Guidance
• Small Business Health Care Tax Credit: FAQs ..Small Business Taxes & Management
• Available Federal Income Tax Credits ..CCH Toolkit
• Claiming Federal Income Tax Credits ..Completetax.com

Tax Frauds & Scams

• IRS Tax Fraud Alerts
• How To Recognize Illegal Tax Avoidance Schemes ..IRS Pub 3995
• Tax & Trust Scam Bulletin Board ..TaxProphet

Tax Guides

• Tax Guide for Individuals: IRS Pub 17 (PDF) or (Text)
• Tax Guide for Small Business: IRS Pub 334 (PDF) or (Text)
• Tax Guide for Aliens: IRS Pub 519 (PDF) or (Text)
• Tax Guide for US Citizens & Resident Aliens Abroad: IRS Pub 54 (PDF) or (Text)
• Tax Guide for Churches and Religious Organizations ..IRS Pub 1848
• 2012 - 2013 Web Tax Guide ..Baker Tilly
• U.S. Tax Directory ..WorldWideWeb Tax
• The Forbes 2013 Tax Guide
• Fidelity Investments Tax Center
• Tax Guide for Investors ..Fairmark Press
• Smart Money Tax Guide
• MSN MoneyCentral - Taxes
• MarketWatch Tax Guide
• 2013 CCH Whole Ball of Tax
• 2012 CCH Whole Ball of Tax
• Tax Guide: Federal Tax Filing and Preparation Help ..CompleteTax
• Small Business Taxes & Management
• Graduate Student Tax Information ..Va. Tech


• Also See Basic Tax Law

Tax Law Libraries

• Federal Tax Law Online Database & Search ..Legalbitstream.com
• Federal Tax Law Online Database & Search ..Taxalmanac.org
• Internet Law Library - Taxation
• Federal Tax Research Guide ..Georgetown Law
• FindLaw Legal Resources
• Federal Register ..Starts with 1994 Vol 59

Tax Legislation

• CCH
• RIA

Tax News

• CCH
• RIA
• KPMG News Flashes
• AccountantsWorld
• Tax Analysts
• BNA
• AccountingWeb
• News & Tip of the Day ..Smbiz.com
• Tax-News.com
• Various News Media ..Google Search
• Various News Media ..Yahoo! Search

Tax Liens

• What Is A Tax Lien ..Wikipedia
• Understanding A Federal Tax Lien ..IRS
• How To Request A Tax Lien Release ..IRS Pub 1450
• How To Request A Discharge of Property from Lien ..IRS Pub 783
• What Is An IRS Wage Garnishment? ..Taxdebthelp.com

Tax Penalties

• IRS Offers New Penalty Relief ..
• IRS Tax Penalties ..About.com
• Failure to File or Pay Penalties: Eight Facts ..IRS
• Reducing IRS Penalties ..TaxHelpAttorney.com
• IRS Penalty Calculator ..Indig Enterprises, Inc

Tax Planning

• Tax Planning Guide ..Yeo and Yeo
• Tax Planning ..Kiplinger
• SmartMoney Guide to Year-End Tax Planning
• Tax Planning for Small Businesses ..CCH Business Owner's Toolkit

Tax Policy & Reform

• Ideas For Reforming The U.S. Internal Revenue Code ..JCT
• Understanding the Tax Reform Debate ..GAO
• Center On Budget & Policy Priorities
• Urban-Brookings Tax Policy Center
• The Institute on Taxation & Economic Policy
• Congressional Budget Office ..Click on "Revenue & Tax Policy Briefs"
• Office of Tax Policy Research ..Univ. Michigan Business School
• Focus On State Policies ..Center on Budget & Policy Priorities
• Tax Reform & Related Congressional Activities ..Prof. A. Nellen, SJSU
• Yahoo Links to Tax Reform Sites

Tax Problems & Help

      IRS &Gov't Sources

• IRS Taxpayer Advocate Service
• Taxpayer Advocate's 2012 Annual Report To Congress
• Taxpayer Rights ..IRS Taxpayer Advocate
• Appeals...Resolving Tax Disputes ..IRS Resources
• How To Get Help With Unresolved Tax Issues ..IRS Pub 1546
• What To Do If You Can't Pay Your Taxes ..IRS Tax Tip 2004-69
• IRS Collection Process ..IRS Pub 594
• IRS Collection Process ..IRS Fact Sheet 2006-11
• Examination of Returns, Appeal Rights, & Claims for Refund ..IRS Pub 556
• Understanding Your IRS Notice
• Income Exempt From Levy ..IRS Pub 1494
• Offer-In-Compromise ..IRS

• IRS Audit Tax Guides
• IRS National Research Program Taxpayer Audit Letters
• IRS Fast Track Settlement
• IRS TeleTax Topic Menu Numbers
• Information About Your IRS Interest & Penalty Notice ..IRS Notice 746
• Recommendations Relating to Interest & Penalty Provisions of the IRC ..JCT
• Search For a VITA/TCE Site in All States

• Also See Tax Penalties

      Other Sources

• Who Can Garnish An Income Tax Refund ..TurboTax
• How To Buy Time to Pay Taxes Without Penalty!
• Information On Statute of Limitations ..Alvin Brown & Assoc., LLC
• Criminal Tax Violations ..TaxLitigator.com
• Nolo.com Self-Help Encyclopedia
• Small Claims In Tax Court ..Nolo Press

Installment Payment Agreements

• IRS Payment Plans & Installment Agreements
• IRS Online Payment Agreement Application
• IRS Form 9465 - Installment Agreement Request
• IRS Form 433-F - Collection Information Statement

Tax Tips & FAQs

• FAQs From The IRS
• FAQs: Waivers of the 60-Day Rollover Requirement ..IRS
• FAQs ..TaxLogic.com
• Small Business Tax FAQs ..Nolo.com
• Small Business Administration FAQs ..SBA
• FAQs: State by State
• FAQs: OSHA

• Tax Tips & Resource Center ..TurboTax
• Tax Tips From H&R Block
• Tax Tips ..Bankrate.com
• Tax Policy Center
• Motley Fool's Index to Tax Topics
• Topical Index To IRS Forms and Publications
• The Tax Resource Group Library of Memoranda
• Taxlogic News and Information

Tip Income

• Reporting Tip Income ..IRS Pub 531
• Tip Income ..IRS Pub 17 Ch 6
• Tips - Withholding & Reporting ..IRS Topic 761
• Guide To Tip Income Reporting - Employers ..IRS Pub 3144
• Guide To Tip Income Reporting - Employees ..IRS Pub 3148
• Present Law & Background Relating To The Tax Treatment of Tip Income ..JCT
• Reference Guide for Tipped Employees ..ADP
• IRS Form 4137: Social Security & Medicare Tax on Unreported Tip Income

Unemployment Compensation

• Unemployment Compensation ..IRS Topic 418
• Miscellaneous Taxable Income ..IRS Pub 525
• State Unemployment Insurance ..ADP
• Unemployment Insurance Resources ..Nat'l Employment Law Project
• Federal Unemployment Insurance Taxes (FUTA) ..U.S. DOL
• Railroad Unemployment & Sickness Benefits ..RRB

What's New

• What's New for 2012 Tax Returns ..Simply Taxes
• Tax Provisions: American Taxpayer Relief Act of 2012 ..KPMG
• Summary of the New Health Reform Law ..Kaiser Foundation

• 2012 Tax Reference Guide ..John Hancock

• IRS Inflation Adjusted Items for 2012 ..IRS Rev Proc 2011-52
• Pension Plan Limitations for 2012 ..IRS IR-2011-103
• IRS Withholding Calculator
• 2012 & 2013 Social Security Rate Fact Sheet ..SSA
• Railroad Retirement Earnings Limits, Tax Rates & COLAs ..RRB
• 2012 Standard Mileage Rates ..Notice 2012-01
• Excise Taxes ..IRS Pub 510

Workers Compensation

• Is It Taxable Income? ..WorldWideWeb Tax
• Taxable & Nontaxable Income ..IRS Pub 525
• Overview of Workers' Compensation Law ..Ashcraft & Gerel, LLP
• Overview of California Workers' Compensation System ..CA DWC
• State Workers' Compensation Laws ..U.S. DOL
• Information on Federal Employees' Compensation Act (WC Equivalent) ..U.S. DOL

• Microsoft Security Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• A Parent's Guide to Internet Safety ..FBI
• Various Security Forums ..Spywareinfo.com
• Online Forums Supporting Windows Users ..Aumha.net
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Virus Hoaxes & False Alerts
• Rumors & Hoaxes ..TruthorFiction.com
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide Prevention (1-800-273-8255)
• Amnesty International USA
• American Civil Liberties Union
• International Tracing Service

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