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TOPIC:  Income
 Forms  Publications
Forms and Instructions Forms and Instructions
Relevant Forms
Form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding Topic Screen for this Form
Form W-4S Request for Federal Income Tax Withholding from Sick Pay Topic Screen for this Form
Form W-5 Earned Income Credit Advance Payment Certificate Topic Screen for this Form
Form W-8ECI Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States Topic Screen for this Form
W-8ECI Instructions
Form 921 Consent to Extend the Time to Assess Income Tax Topic Screen for this Form
Form 921A Consent Fixing Period of Limitation on Assessment of Income and Profits Tax Topic Screen for this Form
Form 921I Consent Fixing Period of Limitation on Assessment of Income and Profits Tax Topic Screen for this Form
Form 921P Consent Fixing Period of Limitation on Assessment of Income and Profits Tax Topic Screen for this Form
Form 945 Annual Return of Withheld Federal Income Tax Topic Screen for this Form
945 Instructions
Form 952 Consent to Extend Period of Limitation on Assessment of Income Taxes Topic Screen for this Form
Form 972 Consent of Shareholder to Include Specific Amount in Gross Income Topic Screen for this Form
Form 990 Return of Organization Exempt from Income Tax Topic Screen for this Form
Form 990C Farmers' Cooperative Association Income Tax Return Topic Screen for this Form
990C Instructions
Form 990EZ Short Form Return of Organization Exempt from Income Tax Topic Screen for this Form
Form 990T Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) Topic Screen for this Form
990T Instructions
Form 990W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations Topic Screen for this Form
Form 1040 U.S. Individual Income Tax Return Topic Screen for this Form
1040 (General Inst.) Instructions for Form 1040
Form 1040 (Schedule B) Interest & Dividend Income Topic Screen for this Form
1040 (Schedule B) Instructions
Form 1040 (Schedule E) Supplemental Income and Loss Topic Screen for this Form
1040 (Schedule E) Instructions
Form 1040 (Schedule EIC) Earned Income Credit Topic Screen for this Form
Form 1040 (Schedule J) Farm Income Averaging Topic Screen for this Form
1040 (Schedule J) Instructions
Form 1040A U.S. Individual Income Tax Return Topic Screen for this Form
1040A Instructions
Form 1040C U.S. Departing Alien Income Tax Return Topic Screen for this Form
1040C Instructions
Form 1040EZ Income Tax Return for Single and Joint Filers With No Dependents Topic Screen for this Form
1040EZ Instructions
Form 1040NR U.S. Nonresident Alien Income Tax Return Topic Screen for this Form
1040NR Instructions
Form 1040NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents Topic Screen for this Form
1040NR-EZ Instructions
Form 1040X Amended U.S. Individual Income Tax Return Topic Screen for this Form
1040X Instructions
Form 1041 U.S. Income Tax Return for Estates and Trusts Topic Screen for this Form
1041 Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1
Form 1041 (Schedule K-1) Beneficiary's Share of Income, Deductions, Credits, etc. Topic Screen for this Form
Form 1041ES Estimated Income Tax for Estates and Trusts Topic Screen for this Form
Form 1041N U.S. Income Tax Return for Electing Alaska Native Settlement Trusts Topic Screen for this Form
1041N Instructions
Form 1041-QFT U.S. Income Tax Return for Qualified Funeral Trusts Topic Screen for this Form
Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Topic Screen for this Form
Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding Topic Screen for this Form
1042-S Instructions
Form 1065 U.S. Partnership Return of Income Topic Screen for this Form
1065 Instructions
Form 1065 (Schedule K-1) Partner's Share of Income, Credits, Deductions, etc. Topic Screen for this Form
1065 (Schedule K-1) Partner's Instructions for Schedule K-1 (Form 1065)
Form 1065-B U.S. Return of Income for Electing Large Partnerships Topic Screen for this Form
1065-B Instructions
Form 1065-B (Schedule K-1) Partner's Share of Income (Loss) From an Electing Large Partnership Topic Screen for this Form
1065-B (Schedule K-1) Instructions
Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return Topic Screen for this Form
1066 Instructions
Form 1066 (Schedule Q) Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation Topic Screen for this Form
Form 1099INT Interest Income Topic Screen for this Form
1099INT Instructions
Form 1099MISC Miscellaneous Income Topic Screen for this Form
1099MISC Instructions
Form 1118 (Schedule J) Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances Topic Screen for this Form
Form 1120 U.S. Corporation Income Tax Return Topic Screen for this Form
1120 Instructions
Form 1120A U.S. Corporation Short-Form Income Tax Return Topic Screen for this Form
1120A Instructions
Form 1120F U.S. Income Tax Return of a Foreign Corporation Topic Screen for this Form
1120F Instructions
Form 1120FSC U.S. Income Tax Return of a Foreign Sales Corporation Topic Screen for this Form
1120FSC Instructions
Form 1120H U.S. Income Tax Return for Homeowners Associations Topic Screen for this Form
Form 1120L U.S. Life Insurance Company Income Tax Return Topic Screen for this Form
1120L Instructions
Form 1120PC U.S. Property and Casualty Insurance Company Income Tax Return Topic Screen for this Form
1120PC Instructions
Form 1120POL U.S. Income Tax Return for Certain Political Organizations Topic Screen for this Form
Form 1120REIT U.S. Income Tax Return for Real Estate Investment Trusts Topic Screen for this Form
1120REIT Instructions
Form 1120RIC U.S. Income Tax Return for Regulated Investment Companies Topic Screen for this Form
1120RIC Instructions
Form 1120S U.S. Income Tax Return for an S Corporation Topic Screen for this Form
1120S Instructions
Form 1120S (Schedule K-1) Shareholder's Share of Income, Credits, Deductions, etc. Topic Screen for this Form
1120S (Schedule K-1) Instructions
Form 1120-SF U.S. Income Tax Return for Settlement Funds (Under Section 468B) Topic Screen for this Form
1120-SF Instructions
Form 1120X Amended U.S. Corporation Income Tax Return Topic Screen for this Form
Form 1122 Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return Topic Screen for this Form
Form 2063 U.S. Departing Alien Income Tax Statement Topic Screen for this Form
Form 2350 Application for Extension of Time to File U.S. Income Tax Return Topic Screen for this Form
Form 2555 Foreign Earned Income Topic Screen for this Form
2555 Instructions
Form 2555-EZ Foreign Earned Income Exclusion Topic Screen for this Form
2555-EZ Instructions
Form 2688 Application for Additional Extension of Time To File U.S. Individual Income Tax Return Topic Screen for this Form
Form 2758 Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns Topic Screen for this Form
Form 4137 Social Security and Medicare Tax On Unreported Tip Income Topic Screen for this Form
Form 4563 Exclusion of Income for Bona Fide Residents of American Samoa Topic Screen for this Form
Form 4835 Farm Rental Income and Expenses Topic Screen for this Form
Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return Topic Screen for this Form
Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) Topic Screen for this Form
Form 5578 Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax Topic Screen for this Form
Form 5713 (Schedule B) Specifically Attributable Taxes and Income (Section 999(c)(2)) Topic Screen for this Form
Form 5735 (Schedule P) Allocation of Income and Expenses Under Section 936(h)(5) Topic Screen for this Form
Form 6118 Claim for Refund of Income Tax Return Preparer Penalties Topic Screen for this Form
Form 6252 Installment Sale Income Topic Screen for this Form
Form 7004 Application for Automatic Extension of Time to File Corporation Income Tax Return Topic Screen for this Form
Form 8027 Employer's Annual Information Return of Tip Income and Allocated Tips Topic Screen for this Form
8027 Instructions
Form 8027T Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips Topic Screen for this Form
Form 8453 U.S. Individual Income Tax Declaration for Electronic Filing Topic Screen for this Form
Form 8453C U.S. Corporation Income Tax Declaration for an IRS e-file Return Topic Screen for this Form
Form 8453-F U.S. Estate or Trust Income Tax Declaration and Signature for Electronic and Magnetic Media Filing Topic Screen for this Form
Form 8453-OL U.S. Individual Income Tax Declaration for On-Line Services Electronic Filing Topic Screen for this Form
Form 8612 Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts Topic Screen for this Form
Form 8613 Return of Excise Tax on Undistributed Income of Regulated Investment Company Topic Screen for this Form
Form 8615 Tax for Children Under Age 14 Who Have Investment Income of More Than $1,600 Topic Screen for this Form
8615 Instructions for Form 8615
Form 8635 BPOL Order Blank for Fed. Income Tax Forms Topic Screen for this Form
Form 8689 Allocation of Individual Income Tax to the Virgin Islands Topic Screen for this Form
Form 8817 Allocation of Patronage and Nonpatronage Income and Deductions Topic Screen for this Form
Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation Topic Screen for this Form
Form 8862 Information To Claim Earned Income Credit After Disallowance Topic Screen for this Form
8862 Instructions
Form 8865 (Schedule K-1) Partner's Share of Income, Credits. Deductions, etc. Topic Screen for this Form
Form 8866 Interest Computation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method Topic Screen for this Form
8866 Instructions
Form 8867 Paid Preparer's Earned Income Credit Checklist Topic Screen for this Form
Form 8873 Extraterritorial Income Exclusion Topic Screen for this Form
8873 Extraterritorial Income Exclusion
 Publications
Relevant Publications
Publication 17 Your Federal Income Tax PDF version of Publication Topic Screen for this Publication
Publication 525 Taxable and Nontaxable Income PDF version of Publication Topic Screen for this Publication
Publication 531 Reporting Tip Income PDF version of Publication Topic Screen for this Publication
Publication 550 Investment Income and Expenses PDF version of Publication Topic Screen for this Publication
Publication 570 Tax Guide for Individuals With Income from U.S. Possessions PDF version of Publication Topic Screen for this Publication
Publication 575 Pension and Annuity Income PDF version of Publication Topic Screen for this Publication
Publication 596 Earned Income Credit PDF version of Publication Topic Screen for this Publication
Publication 597 Information on the United States-Canada Income Tax Treaty PDF version of Publication Topic Screen for this Publication
Publication 598 Tax on Unrelated Business Income of Exempt Organizations PDF version of Publication Topic Screen for this Publication
Publication 1187 Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding,.... PDF version of Publication Topic Screen for this Publication
Publication 1321 Special Instructions for Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return (Form 1040 or 1040A) PDF version of Publication Topic Screen for this Publication
Publication 1345 Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns PDF version of Publication Topic Screen for this Publication
Publication 1346 Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns PDF version of Publication Topic Screen for this Publication
Publication 1494 Table For Figuring AmounT Exempt From Levy On Wages, Salary, and Other Income (Forms 668-W & W(c)) PDF version of Publication Topic Screen for this Publication
Publication 1872 Tips on Tips - A Guide to Tip Income Reporting for Employees in the Food and Beverage Industry PDF version of Publication Topic Screen for this Publication
Publication 3144 Tips on Tips (A Guide to TIP Income Reporting) for Employer PDF version of Publication Topic Screen for this Publication
Publication 3148 Tips on Tips (A Guide to TIP Income Reporting) for Employees PDF version of Publication Topic Screen for this Publication
Publication 4134 Low Income Taxpayer Clinics (LITCs) PDF version of Publication Topic Screen for this Publication
Links Inside Publications
Publication 17 - Your Federal Income Tax - Income
Income The eight chapters in this part discuss many kinds of income. They explain which income is ...
Publication 17 - Your Federal Income Tax - Other Income
Other Income
Publication 17 - Your Federal Income Tax - Other Income
Other Income The following brief discussions are arranged in alphabetical order. Income items ...
Publication 17 - Your Federal Income Tax - Individual Retirement Arrangements (IRAs)
Income. You must include in your gross income distributions from a traditional IRA that you would ...
Publication 225 - Farmer's Tax Guide - Accounting Methods
Income Under the cash method, include in your gross income all items of income you actually or ...
Publication 225 - Farmer's Tax Guide - Accounting Methods
Income You generally include an amount in income for the tax year in which all ...
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Accounting Methods
Income Under the cash method, include in your gross income all items of income you ...
Publication 334 - Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) - Business Income
Other Income The following discussion explains how to treat other ...
Publication 515 - Withholding of Tax on Nonresident Aliens and Foreign Entities - Withholding on Specific Income
Other Income For the discussion of Income Codes 24, 25, and 26, see U.S. Real Property ...
Publication 525 - Taxable and Nontaxable Income - Miscellaneous Income
Other Income The following brief discussions are arranged in alphabetical order. ...
Publication 538 - Accounting Periods and Methods - Cash Method
Income Under the cash method, you include in your gross income all items of ...
Publication 538 - Accounting Periods and Methods - Accrual Method
Income You generally include an amount as gross income for the tax year in which ...
Publication 541 - Partnerships - Form 1065 Example
Income (Loss)
Publication 541 - Partnerships - Form 1065 Example
Income The partnership's ordinary income from the trade or business activity is shown on lines 1a ...
Publication 907 - Tax Highlights for Persons With Disabilities - Tax Highlights for Persons with Disabilities
Income All income is taxable unless it is specifically excluded by law. The following ...
Publication 911 - Direct Sellers - Business Income
Other Income You must report on your tax return all income you receive from your business unless ...
Related Topic Links
right arrowAccounting for Your Income
right arrowAdjusted Basis and Installment Sale Income
right arrowAdjusted gross income (AGI).
right arrowAdjustments to Income
right arrowAlternative Methods of Income Tax Withholding
right arrowAnalysis of Net Income
right arrowAnnualized Income Installment Method
right arrowAnnuity
right arrowArtists and Athletes (Income Code 20)
right arrowBlocked Income
right arrowBox 10—Federal Income Tax Withheld
right arrowBox 6—Voluntary Federal Income Tax Withheld
right arrowBusiness and Investment Income
right arrowBusiness Income
right arrowBusiness Income Limit
right arrowBusiness Income or Loss
right arrowCanceled Debt Excluded From Income
right arrowCapitalization of Income
right arrowChoosing Not To Have Income Tax Withheld
right arrowCombined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
right arrowCommunity Income
right arrowCommunity or Separate Property and Income
right arrowConsidered Taxable Income
right arrowCorporate Income
right arrowDeduction for Foreign Income Taxes
right arrowDetermining income and deductions.
right arrowDisability Income
right arrowEarned and Unearned Income
right arrowEarned Income
right arrowEarned Income Credit, Advance Payment
right arrowEarned Income Credit, Not a Qualifying Child
right arrowEarned Income Credit, Qualifying Child
right arrowEarned Income Credit, Rules for Everyone
right arrowEarned Income Limit
right arrowEarned Income Only
right arrowEarned Income Test
right arrowEarned Income, Taxable
right arrowEarnings Includible in Income
right arrowEffect of the Amount of Your Income on the Amount of Your Credit
right arrowEffect of the Amount of Your Income on the Amount of Your Deduction
right arrowEffect of the Amount of Your Income on the Amount of Your Exclusion
right arrowEffectively Connected Income
right arrowEIC
right arrowElected Farm Income
right arrowEstate and Trust Income
right arrowEstate, Income Tax Return - F1041
right arrowEstate, Income Tax Return - Form 1041
right arrowEstates and Trusts, Income or Loss
right arrowExpected Adjusted Gross Income
right arrowExpected Taxable Income
right arrowExpenses Allocable to Tax-Free Income
right arrowExpenses of Producing Income
right arrowExpenses related to dividend income.
right arrowExtraterritorial Income Exclusion
right arrowFarm Income
right arrowFarm Income Averaging
right arrowFarmers and Fishermen and Higher Income Taxpayers, Special Rules
right arrowFederal Estate Tax on Income in Respect of a Decedent
right arrowFederal income tax refund.
right arrowFederal Income Tax Return Preparation
right arrowFederal Income Tax Withholding
right arrowFederal Income, Social Security, and Medicare Taxes
right arrowFiguring earned income.
right arrowFiguring total income.
right arrowFixed or Determinable Annual or Periodical Income
right arrowForeign Earned Income
right arrowForeign Earned Income and Housing Amount
right arrowForeign Earned Income and Housing Exclusion and Deduction
right arrowForeign Earned Income and Housing: Exclusion – Deduction
right arrowForeign Income
right arrowForeign Income Taxes
right arrowGain, Ordinary Income
right arrowGross Income
right arrowGross Income From Fishing
right arrowGross Income Test
right arrowHigher Income Taxpayers
right arrowHow do you get the earned income credit?
right arrowHow To Figure Federal Income Tax Withholding
right arrowIllegal income.
right arrowIncluding the recapture in income.
right arrowIncome and Cost of Goods Sold
right arrowIncome and Deductions
right arrowIncome and Expenses of Self-Employed Individuals
right arrowIncome Averaging for Farmers
right arrowIncome Earned Abroad
right arrowIncome Forecast Method
right arrowIncome From Cooperatives
right arrowIncome From Other Sources
right arrowIncome from property given to a child
right arrowIncome From Sales
right arrowIncome From U.S. Possessions
right arrowIncome in Respect of a Decedent
right arrowIncome Items
right arrowIncome Limit
right arrowIncome Not Effectively Connected
right arrowIncome or Loss, Partner
right arrowIncome Subject to NRA Withholding
right arrowIncome Tax
right arrowIncome Tax and Reporting
right arrowIncome Tax Credits
right arrowIncome Tax Deduction for Estate Tax Paid
right arrowIncome Tax Return
right arrowIncome Tax Withholding
right arrowIncome Tax Withholding Methods
right arrowIncome Tax Withholding on Sick Pay
right arrowIncome Tax, Paying and Filing
right arrowIncome Tax: Income and Expenses
right arrowIncome That Is Not Earned Income
right arrowIncome, Kinds
right arrowIncome, Miscellaneous
right arrowIndividual Income Tax Return
right arrowIndividual Income Tax Return, Long
right arrowIndividual Income Tax Return, Short
right arrowIndividual Income Tax Return, Single and Joint Filers With No Dependents
right arrowIndividuals With Income From U.S. Possessions
right arrowInstallment Sale Income
right arrowInterest and Dividend Income
right arrowInterest and Dividend Income (Forms 1099)
right arrowInterest Income
right arrowInterest income on frozen deposits.
right arrowInvestment Income
right arrowInvestment Income and Expenses
right arrowInvestment Income from Canadian Sources
right arrowInvestment income of child reported on parent's return
right arrowKiddie Tax
right arrowLessor's Gross Income
right arrowLost Income Payments
right arrowModified adjusted gross income (AGI).
right arrowModified adjusted gross income (MAGI).
right arrowNet Investment Income
right arrowNo income subject to estimated tax during first period.
right arrowNonpayroll Income Tax Withholding
right arrowNot earned income.
right arrowOrdinary Income
right arrowOrdinary Income Property
right arrowOther income.
right arrowPart I. Income and Part III. Cost of Goods Sold
right arrowPartnership Income
right arrowPartnership Income or Loss
right arrowPartnership Income or Loss (Form 1065 Only)
right arrowPartnership Withholding on Effectively Connected Income
right arrowPartnerships, Income or Loss
right arrowPassive Activity Income
right arrowPassive Activity Income and Deductions
right arrowPensions, Annuities, and Alimony (Income Code 14)
right arrowPersonal Services Income
right arrowPolitical Organization Income Tax Return
right arrowProjected Income Investment
right arrowPuerto Rico Income Exempt From U.S. Tax
right arrowReal Property Income and Natural Resources Royalties (Income Code 13)
right arrowRecharacterization of Passive Income
right arrowRefund (or credit) of state or local income taxes.
right arrowREMICs, Income or Loss
right arrowRental Income
right arrowRental Income and Expenses
right arrowRental Real Estate, Income or Loss
right arrowRepayment of Income Aid Payment
right arrowRepayments of Income
right arrowReporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes
right arrowReporting business income and expenses.
right arrowReporting Installment Sale Income
right arrowReporting nonbusiness income.
right arrowRule 15. Your Earned Income Must Be Less Than:
right arrowRule 6. Your Investment Income Must Be $2,650 or Less
right arrowRule 7. You Must Have Earned Income
right arrowS Corporation Income
right arrowSchedule F—Part I (Income)
right arrowSchedule F- Part I (Income)
right arrowSchedule J (Form 1040) Income Averaging for Farmers and Fishermen
right arrowSection 911 Benefits
right arrowSelf-Employment Income
right arrowSocial Security, Medicare and Federal Income Tax, Household Employee
right arrowSocial Security, Medicare, and Withheld Income Taxes
right arrowSource of Earned Income
right arrowSource of Income
right arrowState and Local Income Tax Refunds
right arrowState and Local Income Taxes
right arrowStatement of Income Tax Withheld
right arrowSubchapter S Corporations, Income or Loss
right arrowSupplemental Income and Loss
right arrowTable 38-1, Earned Income Credit in a Nutshell.
right arrowTax for Children Under Age 14 Who Have Investment Income of More Than $1,600
right arrowTax on investment income of a child under age 14
right arrowTax on Investment Income of Certain Minor Children
right arrowTax-Exempt Income Expenses
right arrowTax-exempt income.
right arrowTaxable and Nontaxable Income
right arrowTaxable Income
right arrowTaxable Income or Loss From Sources Outside the United States
right arrowTip
right arrowTransferring your right to income.
right arrowType of income.
right arrowU.S. Possession Self-Employment Income
right arrowUnearned Income Only
right arrowUnrelated Business Income
right arrowWithholding on Specific Income