www.irs.gov/individuals

Tax Information for Individuals
	1040 Central What's new for this filing season. Do You Need to File a Federal Income Tax Return? Every year millions of people file federal income tax returns even though they are not required to. Find out if your income is below the filing requirement. Highlights of Recent Tax Changes Check here for articles on newly-enacted tax law and other changes that will be reflected in future versions of the tax products. First-Time Homebuyer Credit You may be eligible for the credit, whether you're buying your first home or a replacement principal residence. The options are different depending on the purchase date of the home.
Free File Home - Your Link to Free Federal Online Filing Your link to Online Filing - Free! IRS e-file: Filing your taxes online was never easier! A quick, easy, smart way to get your taxes where you want them to be --- Done! Need a Copy of Your Tax Return Information? You have two easy and convenient options for getting copies of your federal tax return information -- tax return transcripts and tax account transcripts -- by phone or by mail. EITC Home Page--It's easier than ever to find out if you qualify for EITC Earned Income Tax Credit also known as EITC or EIC is a tax credit for people who have low to moderate earned income. The earned income can be from working for your employer, yourself or from other sources such as certain disability income. Get your refund faster -- Tell IRS to Direct Deposit Your Refund to One, Two or Three Accounts You have more options and flexibility for receiving your 2009 federal income tax refund. Now you can buy U.S. Series I Savings Bonds with your tax refund Starting in January 2010, you can buy Series I U.S. Savings Bonds with a portion or all of your tax refund. Where's My Refund - It's Quick, Easy, and Secure. Get the most common IRS question answered... Where's My Refund? Secure access anytime from anywhere. Did you know that there are events in life that may have a significant tax impact? Many times we experience significant life events that have a tax impact too! This page is designed to help you while explaining to taxpayers the tax impact of these events. The "What Ifs" of an Economic Downturn Here are some "What if" scenarios and the possible tax impact. Main Index of Tax Topics These Tax Topics contain general individual and business tax information. Tax Trails - Main Menu Choose this interactive journey to help answer your questions on deductions and exclusions, tax credits and taxable income or other tax topics of immediate concern to you. IRS Withholding Calculator This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job. Sales Tax Deduction Calculator The Sales Tax Deduction Calculator can help you determine the amount of optional state and local sales tax you can claim on Schedule A of Form 1040. Alternative Minimum Tax (AMT) Assistant for Individuals Could you be subject to the Alternative Minimum Tax? Find out by using this simple program. Mortgage Workouts, Now Tax-Free for Many Homeowners; Claim Relief on Newly-Revised IRS Form IR-2008-17, Feb. 12, 2008 — Homeowners whose mortgage debt was partly or entirely forgiven during 2007 may be able to claim special tax relief by filling out newly-revised Form 982 and attaching it to their 2007 federal income tax return, according to the IRS. Tax Counseling for the Elderly The Tax Counseling for the Elderly Program offers free tax help to individuals who are aged 60 or older. Trained volunteers from non-profit organizations provide free tax counseling and basic income tax return preparation for senior citizens. Free Tax Return Preparation For You by Volunteers IRS-certified volunteers provide free tax assistance through the Volunteer Income Tax Assistance (VITA) program for persons with low-to-moderate income and through the Tax Counseling for the Elderly (TCE) program for persons age 60 and older. Tax Information for Members of the U.S. Armed Forces Members of the U.S. Armed Forces, especially those serving in combat zones, face some special tax situations and are entitled to some special tax benefits. The Health Coverage Tax Credit (HCTC) Program The Health Coverage Tax Credit (HCTC) is a unique program that pays 80% of qualified health insurance premiums for eligible individuals and their family members. Find out if you're eligible for this valuable tax credit, and how you can receive it. Publication 17 The only tax guide most individuals need. Filing and Payments The IRS is making it easier than ever for you to conduct business with us electronically. Identity Theft and Your Tax Records The IRS does not initiate communication with taxpayers through e-mail. Before identity theft happens, safeguard your information. Individual Taxpayer Identification Number (ITIN) ITIN is a tax processing number that became available July 1, 1996, for certain nonresident and resident aliens, their spouse and dependents. The ITIN is only available to individuals who cannot get a social security number (SSN). Tax Information for Innocent Spouses Check here for all you need to know about Innocent Spouse including determining your eligibility, identifying the types of relief available, applying for relief, addressing your questions and so much more. Tax Relief in Disaster Situations Find information on the most recent tax relief provisions for taxpayers affected by disaster situations. Taxpayer Rights This is your one-stop shop for taxpayer rights information. How to Contact the IRS The IRS is a big organization. To serve you best, we have established several contact points, tailored to serve specific purposes. Nationwide Free Tax Preparation Site Listing Now Available Intoduction to VITA Site Listing