This publication begins with the rules for filing a tax return. It explains:
Who must file a return,
When the return is due,
How to e-file your return, and
Other general information.
It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax.
What's New 1
Reminders 2
Introduction 3
Part One. The Income Tax Return 6
1 Filing Information 6
2 Filing Status 21
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) 78
Part Three. Standard Deduction, Itemized Deductions, and Other Deductions 93
10 Standard Deduction 93
11 Taxes 97
12 Other Itemized Deductions 101
Part Four. Figuring Your Taxes, and Refundable and Nonrefundable Credits 107
13 How To Figure Your Tax 107
14 Child Tax Credit and Credit for Other
Dependents 109
2023 Tax Table 112
2023 Tax Computation Worksheet 124
2023 Tax Rate Schedules124
Your Rights as a Taxpayer 126
How To Get Tax Help 127
Index 130
Where To File 140
U.S. taxpayers, accountants, CPAs, tax preparers.
