This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.
What's New 1
Reminders 3
Introduction 4
Part One. The Income Tax Return 6
1 Filing Information 6
2 Filing Status 22
3 Dependents 26
4 Tax Withholding and Estimated Tax 37
Part Two. Income and Adjustments to Income 46
5 Wages, Salaries, and Other Earnings 47
6 Interest Income 54
7 Social Security and Equivalent Railroad Retirement Benefits 62
8 Other Income 67
9 Individual Retirement Arrangements (IRAs) 76
Part Three. Standard Deduction, Itemized Deductions, and Other Deductions 91
10 Standard Deduction 91
11 Taxes 95
12 Other Itemized Deductions 99
Part Four. Figuring Your Taxes, and Refundable and Nonrefundable Credits 105
13 How To Figure Your Tax 105
14 Child Tax Credit and Credit for Other Dependents 107
Tax Table 111
2021 Tax Computation Worksheet 123
2021 Tax Rate Schedules 123
Your Rights as a Taxpayer 125
How To Get Tax Help 126
Index 128
Where To File 138
Anyone required to file an individual federal income tax return, tax preparers, and accountants.
