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Tax Help Archives > 2000 > Publication 17
The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of tax laws enacted by Congress, Treasury regulations, and Court decisions.
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretation by the IRS.
IntroductionPart 1 - The Income Tax ReturnPart 2 - IncomePart 3 - Gains and LossesPart 4 - Adjustments to IncomePart 5 - Standard Deduction and Itemized DeductionsPart 6 - Figuring Your Taxes and CreditsTax Tables
Part 1 - The Income Tax ReturnThe five chapters in this part provide basic information on the tax system. They take you through the first steps of filling out a tax return-- such as deciding what your filing status is, how many exemptions you can take, and what form to file. They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Chapter 1 - Filing Information
Chapter 3 - Personal Exemptions and Dependents
Chapter 4 - Decedents
Chapter 5 - Tax Withholding and Estimated Tax
Important Change for 2000
Important Changes for 2001
Part 2 - IncomeThe eight chapters in this part discuss many kinds of income. They explain which income is and is not taxed. See Part Three for information on gains and losses you report on Schedule D (Form 1040) and for information on selling your home.
Chapter 6 - Wages, Salaries, and Other Earnings
Chapter 9 - Dividends and Other Corporate Distributions
Chapter 10 - Rental Income and Expenses
Chapter 11 - Retirement Plans, Pensions, and Annuities
Chapter 12 - Social Security and Equivalent Railroad Retirement Benefits
Part 3 - Gains and LossesThe four chapters in this part discuss investment gains and losses, including how to figure your basis in property. A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. A loss may or may not be deductible. These chapters also discuss gains from selling property you personally use -- including the special rules for selling your home. Nonbusiness casualty and theft losses are discussed in chapter 27 in Part Five. Chapter 14 - Basis of Property
Chapter 16 - Selling Your Home
Chapter 17 - Reporting Gains and Losses
Part 4 - Adjustments to IncomeThe three chapters in this part discuss three of the adjustments to income that you can deduct in figuring your adjusted gross income. Chapter 18 - Individual Retirement Arrangements (IRAs)
Chapter 19 - Moving Expenses
Part 5 - Standard Deduction and Itemized DeductionsAfter you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. You can subtract either the standard deduction or itemized deductions. Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). The ten chapters in this part discuss the standard deduction, each itemized deduction, and the limit on some of your itemized deductions if your adjusted gross income exceeds certain amounts. See chapter 21 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. Chapter 21 - Standard Deduction
Figuring the Amount
Chapter 23 - Medical and Dental Expenses
What If You Are Repaid for Some of the Expenses?
Chapter 24 - Taxes
Chapter 26 - Contributions
Chapter 27 - Nonbusiness Casualty and Theft Losses
Chapter 28 - Car Expenses and Other Employee Business Expenses
Chapter 29 - Tax Benefits for Work-Related Education
Chapter 30 - Miscellaneous Deductions
Part 6 - Figuring Your Taxes and CreditsThe eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $1,400 of investment income. They also discuss tax credits that, unlike deductions are subtracted directly from your tax and reduce your tax, dollar for dollar. Chapter 37 discusses the earned income credit and how you may be able to get part of the credit paid to you in advance throughout the year. Chapter 31 - How To Figure Your Tax
Chapter 32 - Tax on Investment Income of Certain Minor Children
Which Parents Return To Use
Parents Election To Report Childs Interest and Dividends
Chapter 33 - Child and Dependent Care Credit
Chapter 34 - Credit for the Elderly or the Disabled
Chapter 36 - Education Credits
Chapter 38 - Other Credits
Tax Tables Tax Tables
Taxable Income 1 - 5,000
Taxable Income 5,001 - 14,000
Taxable Income 14,001 - 23,000
Taxable Income 23,001 - 32,000
Taxable Income 32,001 - 41,000
Taxable Income 41,001 - 50,000
Taxable Income 50,001 - 59,000
Taxable Income 59,001 - 68,000
Taxable Income 68,001 - 77,000
Taxable Income 77,001 - 86,000
Taxable Income 86,001 - 95,000
Taxable Income 95,001 - 100,000
Use Schedule X if Your Filing Status is Single
Use Schedule Y-1 if Your Filiing Status is Married Filing Jointly, or
Qualifiying Widow(er)
Use Schedule Y-2 if Your Filing Status is Married Filing Separately
Use Schedule Z if Your Filing Status is Head of Household