JOB AID

Electronic Publication 17

Your Federal Income Tax Return

Access the electronic version of Publication 17 by clickinghere

The electronic version of Publication 17 is easy to read and search using the Contents and Index pages. While in the electronic document, simply look for a topic and click on the blue page number to take you directly to that topic. (Please note: clicking on the blue numbers while in this document will take you to the first page of the electronic version of the Publication 17 on the IRS website)

Topic / Page Number
This section summarizes important tax changes that took effect in 2015. Most of these changes are discussed in more detail throughout the publication. / What’s New / 1
Listed here are important reminders and other items that may help you file your 2015 tax return. Many of these items are explained in more detail later in the publication / Reminders / 1
Publication 17 closely follows Form 1040, U.S. Individual Income Tax Return. It is divided into six parts which cover different sections of Form 1040. Each part is further divided into chapters which generally discuss one line of the form. Do not worry if you file Form 1040A or Form 1040EZ. Anything included on a line of either of these forms is also included on Form 1040. / Introduction / 2
Part One: The Income Tax Return / 4
The four chapters in this part provide basic information on the tax system. They take you through the first steps of filling out a tax return: 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 /
  1. Filing Information
  2. Filing Status
  3. Personal Exemptions and Dependents
  4. Tax Withholding & Estimated Tax
/ 4
20
25
37
Part Two: Income / 46
The 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 Form 8949 and Schedule D (Form 1040) and for information on selling your home. /
  1. Wages, Salaries, and Other Earnings
  2. Tip Income
  3. Interest Income
  4. Dividends and Other Distributions
  5. Rental Income and Expenses
  6. Retirement Plans, Pensions, and Annuities
  7. Social Security and Equivalent Railroad Retirement Benefits
  8. Other Income
/ 46
54
56
64
68
76
83
88
Part Three: Gains and Losses / 98
The 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 generally is taxable. 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 25 in Part Five. /
  1. Basis of Property
  2. Sale of Property
  3. Selling Your Home
  4. Reporting Gains and Losses
/ 98
102
109
116
Part Four: Adjustments to Income / 119
The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) chapter 17, Alimony you pay chapter 18, and Student loan interest you pay chapter 19. /
  1. Individual Retirement Arrangements (IRAs)
  2. Alimony
  3. Education-Related Adjustments
/ 120
133
135
Part Five: Standard Deduction and Itemized Deductions / 138
After 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 a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. /
  1. Standard Deduction
  2. Medical and Dental Expenses
  3. Taxes
  4. Interest Expense
  5. Contributions
  6. Nonbusiness Casualty and Theft Losses
  7. Car Expenses and Other Employee Business Expenses
  8. Tax Benefits for Work-Related Education
  9. Miscellaneous Deductions
  10. Limit on Itemized Deductions
/ 138
142
147
151
159
167
173
190
195
200
Part Six: Figuring Your Taxes and Credits / 202
The nine chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Chapter 36 discusses the earned income credit. Chapter 38 discusses a wide variety of other credits, such as the adoption credit. /
  1. How To Figure Your Tax
  2. Tax on Unearned Income of Certain Children
  3. Child and Dependent Care Credit
  4. Credit for the Elderly or the Disabled
  5. Child Tax Credit
  6. Education Credits
  7. Earned Income Credit (EIC)
  8. Premium Tax Credit (PTC)
  9. Other Credits
/ 202
205
210
216
220
221
226
241
243
2015 Tax Table / 249
2015 Tax Computation Worksheet / 261
2015 Tax Rate Schedules / 262
This section explains your rights as a taxpayer and the processes for examination, appeal, collection, and refunds. / Your Rights as a Taxpayer. / 263
How To Get Tax Help / 265
Index / 266
Where To File / 285
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