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Topic Topic TeleTax Topics No. Subject No. Subject (Continued) 504 Home mortgage points 753 Form W-4—Employee’s 505 Interest expense Withholding Allowance Certificate Topic 506 Contributions 754 Form W-5—Advance earned No. Subject 507 Casualty and theft losses income credit 312 Disclosure authorizations 508 Miscellaneous expenses 755 Employer identification number 313 Qualified tuition programs (QTPs) 509 Business use of home (EIN)—How to apply 510 Business use of car 756 Employment taxes for household Which Forms to File 511 Business travel expenses employees 512 Business entertainment expenses 757 Forms 941 and 944—Deposit 352 Which form—1040, 1040A, or 513 Educational expenses requirements 1040EZ? 514 Employee business expenses 758 Form 941—Employer’s Quarterly 356 Decedents 515 Casualty, disaster, and theft losses Federal Tax Return and Form Types of Income 944—Employer’s Annual Federal Tax Computation Tax Return 401 Wages and salaries 761 Tips—Withholding and reporting 403 Interest received 551 Standard deduction 762 Independent contractor vs. employee 404 Dividends 552 Tax and credits figured by the IRS 407 Business income 553 Tax on a child’s investment income 409 Capital gains and losses 554 Self-employment tax Electronic Media Filers—1099 410 Pensions and annuities 556 Alternative minimum tax Series and Related Information 411 Pensions—The general rule and the 557 Tax on early distributions from Returns simplified method traditional and Roth IRAs 412 Lump-sum distributions 801 Who must file magnetically 558 Tax on early distributions from 413 Rollovers from retirement plans 802 Applications, forms, and retirement plans 414 Rental income and expenses information 415 Renting residential and vacation 803 Waivers and extensions Tax Credits property 804 Test files and combined federal and 601 Earned income credit (EIC) 416 Farming and fishing income state filing 602 Child and dependent care credit 417 Earnings for clergy 805 Electronic filing of information 607 Adoption credit 418 Unemployment compensation returns 608 Excess social security and RRTA 419 Gambling income and expenses tax withheld 420 Bartering income Tax Information for Aliens and 610 Retirement savings contributions 421 Scholarship and fellowship grants U.S. Citizens Living Abroad credit 423 Social security and equivalent 611 First-time homebuyer railroad retirement benefits 851 Resident and nonresident aliens credit—Purchases made in 2008 424 401(k) plans 856 Foreign tax credit 612 First-time homebuyer 425 Passive activities—Losses and 857 Individual taxpayer identification credit—Purchases made in 2009 credits number (ITIN)—Form W-7 427 Stock options 858 Alien tax clearance IRS Notices 429 Traders in securities (information for Form 1040 filers) 651 Notices—What to do Tax Information for Residents 430 Exchange of policyholder interest 652 Notice of underreported of Puerto Rico (in Spanish for stock income—CP 2000 only) 431 Canceled debt—Is it taxable or not? 653 IRS notices and bills, penalties, and interest charges 901 Is a person with income from Adjustments to Income Puerto Rican sources required to file 451 Individual retirement arrangements Basis of Assets, Depreciation, a U.S. federal income tax return? (IRAs) and Sale of Assets 902 Credits and deductions for taxpayers 452 Alimony paid with Puerto Rican source income 701 Sale of your home 453 Bad debt deduction that is exempt from U.S. tax 703 Basis of assets 455 Moving expenses 903 Federal employment tax in Puerto 704 Depreciation 456 Student loan interest deduction Rico 705 Installment sales 457 Tuition and fees deduction 904 Tax assistance for residents of 458 Educator expense deduction Puerto Rico Employer Tax Information Itemized Deductions 751 Social security and Medicare 501 Should I itemize? withholding rates Topic numbers are effective 502 Medical and dental expenses 752 Form W-2—Where, when, and how January 1, 2010. 503 Deductible taxes to file - 94 -