Recommended by IRS
About Publication 501, Dependents, Standard Deduction, and Filing InformationPublication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.
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Filing taxes after divorce or separation
Getting legally separated or divorced affects how you file your taxes, including filing status, deductions, eligibility for certain credits and tax.
General Information
Tax year 2021/filing season 2022 Child Tax Credit frequently asked questions - Topic B: Eligibility rules for claiming the 2021 Child Tax Credit on a 2021 tax return
Frequently asked questions about the Tax Year 2021/Filing Season 2022 Child Tax Credit: Eligibility Rules for Claiming the 2021 Child Tax Credit on a 2021 Tax Return
General Information
Individuals, Tax Professionals
Nonresident spouse
If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident.
General Information
Nonresidents
VITA sites serving Indian country
Volunteer Income Tax Assistance (VITA) locations serving Indian country.
General Information
Indian Tribal Governments
Expanded Self Correction Program - EPCRS Rev. Proc. 2019-19
The IRS Employee Plans Compliance Resolution System (EPCRS) permits any size business or organization that sponsors a retirement plan (including SEP and SIMPLE IRA plans) to identify and correct many failures they find.
General Information
Tax topics
Browse IRS Tax Topics for general individual and business tax information.
General Information
Foreign governments and certain other foreign organizations
Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.
General Information
Nonresidents
State filing requirements for political organizations
Links to information about state campaign disclosure requirements.
General Information
Charities and Nonprofits