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Tax Topics By Category

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California Taxes

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All links were last tested and verified on Apr. 12, 2008.

Tax Relief

Tax Relief in Disaster Situations ..IRS
Tax Relief to Taxpayers Affected By Hurricanes Katrina, Rita & Wilma ..IRS Pub 1460
Information for Taxpayers Affected By Hurricanes Katrina, Rita & Wilma ..IRS Pub 4492
House Summary of Katrina Relief Act
JCT Explanation of Gulf Opportunity Zone Act of 2005
State Sales Tax Treatment: Assistance Cards
Relief for Victims of Terrorism ..IRS
IRS Relief for Affected Taxpayers of Terrorists Attack ..IRS Pub 3920
IRS Home Sale Exclusion Rules for Those Affected by 9/11 ..Notice 2002-60
Victims Benefits & Assistance Links ..FirstGov.gov
Also See Tax Amnesty Programs

Gross Income

Gross Income by Category ..WorldWideWeb Tax
Definition of Gross Income ..IRC Sec. 61
Items Specifically Included In Gross Income ..Internal Revenue Code
Items Specifically Excluded From Gross Income ..Internal Revenue Code
Gross Income Exclusions for Non-Resident Aliens ..IRS
Taxable & Nontaxable Income ..IRS Pub 525
Miscellaneous Income ..IRS Fact Sheet 2007-26

Adjusted Gross Income

What is AGI and Why It is Important
Definition of Adjusted Gross Income ..IRC Sec. 62

Form 1040 Line Item Instructions

Tax Benefits for Adoption

Adoption Credit ..IRS Tax Topic 607
Tax Benefits for Adoption ..CCH
Adoption Tax Credit ..Bankrate.com
IRS Form 8839 - Qualified Adoption Expenses
IRS Form 8839 Instructions

Alternative Minimum Tax

2007 AMT Fix ..CCH Briefing
Tax Guide to the AMT ..Fairmark Press
IRS AMT Assistant
Present Law & Background Relating To The Individual AMT ..JCT: June '07
Qualified Dividends Must Be Included In AMT ..129 TC 18
Alternative Minimum Tax for Individuals ..CRS Report
AMT & Muni Bonds ..investinginbonds.com
IRS Form 6251: AMT for Individuals
IRS Form 6251: Instructions
Who Pays the Individual AMT? ..Treasury Office of Tax Analysis

Tax Amnesty

State Tax Amnesty Programs (1982 to Present) ..Fed. of Tax Admin.
Amnesty & Voluntary Disclosure Programs by State ..State Tax Central
Sales Tax Amnesty for SSTP Member States
List of SSTP Member States Offering Amnesty
Analysis of Tax Amnesty Programs (1998) ..JCT

Taxation of the Military

IRS Tax Information for Members of the U.S. Armed Forces
Armed Force's Tax Guide ..IRS Pub 3
Military Family Tax Relief Act of 2003 (PL 108-121)
[ Text ] [ My Summary ] [ IRS Examples ]
Servicemembers Civil Relief Act (PL 108-189)
[ Text ] [ My Summary ] [ CRS Summary ]
IRS Qs & As on Combat Zone Tax Provisions
EITC Information for Members of the Military ..IRS
State Income Tax Guide for Military Members ..About.com
State By State Guide to Taxation of the Military ..Army Times
Select Tax & Social Security Issues Relating To Military, Volunteer Firefighters, Peace Corps Volunteers & Americorps Volunteers ..JCT 10/07
Tax Guide for Citizens & Resident Aliens Abroad ..IRS Pub 54
Active-Duty Reservists Get Relief on Retirement Plan Payments ..IRS
Dept. of Veterans Affairs (VA)

IRS Form 4868: Application for Automatic Extension of Time To File
IRS Form 8822: IRS Change of Address
Overview of The Uniformed Services Employment & Reemployment Rights Act (USERRA) ..U.S. DOL
Information On the Survivor Benefit Plan (SBP) ..Military.com
Overview of Soldiers' & Sailors' Civil Relief Act ..about.com
Also see the Servicemembers Civil Relief Act (PL 108-189) above. It revises the SSCRA.
Military Education Benefits: GI Bill ..Veterans Admin.

Barter Income

Bartering Income .. IRS Tax Topic 420
Bartering Income .. IRS Pub 17 Ch 12
Barter Exchanges ..IRS
Property or Services Income .. IRS Pub 334 Ch 5
IRS Form 1099-B
IRS Form 1099-B Instructions

Basic Tax Law

Notice: Always check the dates on each publication.

Overview of The Federal Tax System As In Efect for 2007 ..JCT
Overview of The Federal Tax System ..CRS Report: Mar. 2005
Tax Guide for Individuals: IRS Pub 17 (Pdf) or (Text)
Tax Guide for Small Business: IRS Pub 334 (Pdf) or (Text)
Understanding Taxes ..IRS Tutorial
Basics of Tax Law ..about.com
Circular E: Employer's Tax Guide: IRS Pub 15 (Pdf) or (Text)
Employer's Supplemental Tax Guide: IRS Pub 15-A (Pdf) or (Text)
Employer's Tax Guide to Fringe Benefits: IRS Pub 15-B (Pdf) or (Text)
Employer's Tax Guide - US Territories: IRS Pub 80 (Pdf) or (Text)
Circular A: Agricultural Employer's Tax Guide: IRS Pub 51 (Pdf) or (Text)
Tax Rules for Children & Dependents: IRS Pub 929 (Pdf) or (Text)
Armed Forces Tax Guide: IRS Pub 3 (Pdf) or (Text)
Older Americans Tax Guide: IRS Pub 554 (Pdf) or (Text)
Tax Guide for the Retiree: IRS Pub 4190 (Pdf)
Individual Retirement Accounts: IRS Pub 590 (Pdf) or (Text)
Retirement Plans for Small Business: IRS Pub 560 (Pdf) or (Text)
Pension & Annuity Income: IRS Pub 575 (Pdf) or (Text)
Tax Guide to US Civil Service Retirement Benefits: IRS Pub 721 (Pdf) or (Text)
Farmers Tax Guide: IRS Pub 225 (Pdf) or (Text)
Household Employers Tax Guide: IRS Pub 926 (Pdf) or (Text)
Tax Benefits for Education: IRS Pub 970 (Pdf) or (Text)
Tax Information for First Time Home Buyers: IRS Pub 530 (Pdf) or (Text)
Survivors, Executors, and Administrators: IRS Pub 559 (Pdf) or (Text)
Estate & Gift Taxes: IRS Pub 950 (Pdf) or (Text)
Tax Guide for US Citizens & Resident Aliens Abroad: IRS Pub 54 (Pdf) or (Text)
Tax Guide for Individuals With Income From US Possessions: IRS Pub 570 (Pdf) or (Text)
US Tax Guide for Aliens: IRS Pub 519 (Pdf) or (Text)
US Tax Information for Visitors: IRS Pub 513 (Pdf) or (Text)
US Tax Guide for Green Card Holders: IRS Pub 4588 (Pdf)
Partnerships: IRS Pub 541 (Pdf) or (Text)
Corporations: IRS Pub 542 (Pdf) or (Text)