Statute of Limitations

• Statute of Limitations Processes and Procedures ..IRS IRM
• Statute of Limitations for Tax Refunds, IRS Audits, and Collections ..TheBalance.com
• IRS Statute Of Limitations = Carry Back Snafus ..Forbes
• Beware Longer IRS Statute Of Limitations On Foreign Accounts ..Forbes
• USSC Case - US vs Home Concrete & Supply Inc.: Definition of 25% Understatement of Gross Income ..Forbes

Tax Credits: Individual

• 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
• Dependent Care Credit & Dependent Care FSA ..Kiplinger
• IRS Information Letter 2000-0246
• IRS Form 2441 - Child & Dependent Care Expenses
• IRS Form 2441 Instructions
• Also See 2021 Changes


• Child Tax Credit ..IRS Pub 17 See Ch 34
• Child Tax Credit ..IRS Pub 972
• IRS 1040 Schedule 8812 - Additional Child Tax Credit
• Advance Child Tax Credit - 2021 ..IRS
• How To Obtain Advance Child Tax Credit If You Are Not Required To File ..RP 2021-24
• Also See 2021 Changes


• Credit for the Elderly or Disabled ..IRS Pub 524
• Credit for the Elderly or Disabled ..IRS Pub 17 See Ch 33
• IRS Form 1040 Schedule R
• Credit for the Elderly or Disabled Eligibility Tool ..IRS


• American Opportunity Tax Credit
• Education Tax Credits ..IRS Pub 17 See Ch 35
• American Opportunity Credit ..IRS Pub 970 See Ch 2
• Self-Supporting Taxpayer Exception to The American Opportunity Tax Credit
• Lifetime Learning Credit ..IRS Pub 970 See Ch 3
• Comparison of Education Credits and Tuition and Fees Deduction
• IRS Form 8863 - Education Credits
• Final Regulations: Education Credits (12/02)


• Earned Income Credit ..IRS Pub 596
• IRS EITC Home Page
• EITC Information for Members of the Military ..IRS
• IRS Form 1040 Schedule EIC
• Workfare Payments & the Earned Income Credit ..Tax Cut
• What Qualifies As Earned Income ..IRS
• Also See 2021 Changes


• Energy Incentives for Individuals ..IRS
• Residential Energy Credits ..IRS Pub 17 See Ch 37
• Residential Energy Credit Fact Sheet - Inflation Reduction Act 2022 ..IRS
• Consumer Energy Tax Incentives
• 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 ..IRS
• Foreign Tax Credit Compliance Tips ..IRS
• Proposed Regulations - Nov. 2018
• IRS Form 1116 - Foreign Tax Credit
• IRS Form 1116 Instructions


• Health Coverage Tax Credit
• 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


• Motor Vehicle Tax Credits


• 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?


• 2020 & 2021 Recovery Rebate Credit


• Credit for Prior Year's Minimum Tax ..IRS Topic 556
• IRS Form 8801


• Credit for Tax on Undistributed Capital Gains ..HR Block


• Credit for Excess Social Security or Railroad Retirement Tax Withheld ..IRS Pub 17 See Ch 37

Tax Credits: Business

• Business Tax Credits ..IRS
• General Business Credit ..IRS Pub 334 Ch 4
• IRS Form 3800 - General Business Credit
• Work Opportunity Tax Credit ..IRS
• Small Business Health Care Tax Credit ..IRS Guidance
• Small Business Health Care Tax Credit Estimator ..Healthcare.gov
• Proposed Regulations: IRC Sec. 45R ..US Treas. Aug.2013
• Small Business Health Care Tax Credit: FAQs ..Small Business Taxes & Management

Tax Frauds & Scams

• IRS Tax Fraud Alerts
• How To Recognize Illegal Tax Avoidance Schemes ..IRS Pub 3995

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
• Whole Ball of Tax ..Wolters Kluwer
• 2023 Tax Guide ..Wolters Kluwer
• KPMG 2023 Personal Tax Planning Guide
• Capital Gains Tax Guide ..The Balance
• Tax Guide For Journalists, Writers & Photographers ..CCH
• Small Business Taxes & Management


• Also See Basic Tax Law

Tax Law Libraries

• Federal Tax Research Guide ..Duke Law
• FindLaw Legal Resources
• Free Legal Research ..thelawengine.com
• Federal Register ..Starts with 1994 Vol 59

Tax Legislation: Current Congress (116th)

• Congress.gov

Tax News

• Thomson-Reuters
• KPMG News Flashes
• Journal of Accountancy Tax News
• Tax Notes Featured News
• Wolters Kluwer
• News & Tip of the Day ..Smbiz.com
• Various News Media ..Google Search


• KPMG Global News Flashes
• Ernst and Young International Tax Alerts

Tax Liens

• What Is A Tax Lien ..Wikipedia
• Understanding A Federal Tax Lien ..IRS
• What Is An IRS Wage Garnishment? ..Taxdebthelp.com

Tax Penalties

• IRS Penalties Home Page
• Common Individual Penalties ..IRS
• Eight Facts On Late Filing and Late Payment Penalties ..IRS
• IRS Tax Penalties ..TheBalance.com
• Reducing IRS Penalties ..TaxDebtHelp.com
• IRS Penalty Calculator ..Indig Enterprises, Inc

Tax Planning

• KPMG 2023 Personal Tax Planning Guide
• Retirement and Tax Planning Guide for 2023 and 2022 ..Invesco.com
• Essential Tax and Wealth Planning Guide ..DeLoitte.com
• Tax Planning Guide By Category ..Safe Harbor LLP
• Tax Planning ..Motley Fool

Tax Policy & Reform

• Ideas For Reforming The U.S. Internal Revenue Code ..JCT
• 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
• Complexity In The Federal Tax System ..JCT March 2015

Tax Problems & Help

• IRS Taxpayer Advocate Service
• Appeals...Resolving Tax Disputes ..IRS Resources
• 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 IRM
• 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
• Inside The IRS Tax Audit Process ..Thorn Law Group
• IRS Fast Track Settlement Pub 5022
• 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

• Who Can Garnish An Income Tax Refund ..TurboTax
• How To Buy Time to Pay Taxes Without Penalty!
• Tax Evasion & Fraud ..Findlaw.com
• What the IRS Wants Business Owners to Know About Tax Fraud ..Brown Tax, P.C.
• Small Claims In Tax Court ..USLegal.com

Installment Payment Agreements

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

Tax Tips & FAQs

• IRS FAQs ..IRS
• Top Tax Deductions for Small Businesses ..Nolo.com
• FAQs: State by State


• Tax Tips ..TurboTax
• Tax Policy Center
• Motley Fool's Index to Tax Topics

Tip Income

• Reporting Tip Income ..IRS Pub 531
• Tip Income ..IRS Pub 17 See 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
• Employer's Tax Withholding & Reporting ..IRS Rev. Rul. 2012-18
• Present Law & Background Relating To The Tax Treatment of Tip Income ..JCT
• IRS Form 4137: Social Security & Medicare Tax on Unreported Tip Income

Unemployment Compensation

• Unemployment Compensation ..IRS Topic 418
• Miscellaneous Taxable Income ..IRS Pub 525 See Page 19
• Unemployment Insurance Resources ..Nat'l Employment Law Project
• Federal Unemployment Insurance Taxes (FUTA) ..U.S. DOL
• Railroad Unemployment & Sickness Benefits ..RRB
• Also See 2021 Changes

What's New

• Tax Changes and Key Amounts for Current Tax Year ..Kiplinger
• 2022 Quick Tax Reference Guide ..Tiaa.org
• Summary of Key Tax and Retirement Provisions - Secure 2.0 ..Cherry Bekaert LLP
• Coronavirus Tax Relief
• Coronavirus Resources and Guidance


• 2023 Tax Reference Guide ..Schwab.com
• KPMG 2023 Tax Planning Guide


• Inflation Adjusted Tax Items By Tax Year ..IRS
• Maximum Retirement Benefits & Contributions Limits: Multiple Years ..Calhoun Law Group
• 2022 & 2023 Social Security Rate Fact Sheet ..SSA
• Railroad Retirement Earnings Limits, Tax Rates & COLAs ..RRB
• Standard Mileage Rates ..IRS
• IRS Withholding Calculator
• Per Diem Rates ..GSA

Workers Compensation

• Is It Taxable Income? ..Zacks
• When It Becomes Taxable
• Taxable & Nontaxable Income ..IRS Pub 525
• Overview of California Workers' Compensation System ..CA DWC
• State Workers' Compensation Laws ..Findlaw.com
• Information on Federal Employees' Compensation Act (WC Equivalent) ..U.S. DOL

• Microsoft Security Advisories and Bulletins
• Apple Security Updates
• Best Practices For Keeping Your Home Network Secure ..NSA
• Keeping Your Children Safe Online
• Safe Online Surfing ..FBI
• Virus, Trojan, Spyware, and Malware Removal Help ..BleepingComputer.com
• 15 Essential Support Sites for Windows ..TechRepublic
• Apple Support Communities ..Apple
• Google Support Forums ..Google
• Internet Crime Complaint Center ..FBI
• Information on Identity Theft ..FTC
• Fact Checks On Snopes.com
• Rumors & Hoaxes ..TruthorFiction.com
• National Center for Missing and Exploited Children
• Information on Organ Donation ..Coalition on Donation
• Suicide and Crisis Lifeline (Dial 988)
• Veterans Crisis Line
• Amnesty International USA
• American Civil Liberties Union
• Arolsen Archives (International Tracing Service)

Please read the Disclaimer! © 1998-2023, Alan G. Kalman, B.B.A., M.S.T.