Official IRS Resources

The most comprehensive IRS guide for Form 1040 preparation

Explains how to adjust withholding or make estimated payments

Defines dependents, filing statuses, and deduction rules

Lists deductible medical expenses and eligibility

Details the rules for claiming the Child & Dependent Care Credit

Covers unreimbursed employee expenses, hobby expenses, etc.

Covers credits like the AOTC and Lifetime Learning Credit

Rules for mortgage interest, points, and home equity

Guide for filing returns for decedents and estates

Useful when trusts or estates receive K-1s from partnerships

Direct instructions from the IRS for fiduciary returns

Explains formation, qualification, and filing requirements

Overview of compliance duties for public charities

Filing and operational compliance for private foundations

Detailed form-by-form guidance for 990 filers

Short-form version guidance for smaller exempt orgs

Guidance for private foundations

Great reference for Schedule C preparers

Details deductible business expenses

Depreciation rules and MACRS schedules