IRS Publication Library: Free Tax Guides & Resources
The complete IRS Publication Library — 31 essential publications covering taxpayer rights, filing rules, deductions, credits, special situations, IRS collections, appeals, and small business tax rules. Each publication is summarized with expert guidance from New Beginning Tax Solutions, showing you how the IRS rules apply to real-world tax resolution situations.
Complete IRS Reference
31 Essential IRS Publications Explained
Every IRS publication below is summarized with expert commentary — what it covers, when it matters, and how it applies to real-world tax situations. Click any publication to read the full guide.
Your Rights as a Taxpayer
The Taxpayer Bill of Rights — the foundational document of taxpayer protection. Covers the right to be informed, the right to quality service, the right to pay no more than the correct amount, the right to challenge the IRS, the right to appeal in an independent forum, the right to finality, the right to privacy, the right to confidentiality, the right to retain representation, and the right to a fair and just tax system.
Learn MoreYour Appeal Rights and How to Prepare a Protest
Explains how to appeal an IRS decision when you disagree with an examination finding, a penalty assessment, or a collection action. Covers formal protest letters, representation rights, and the full process from initial appeal through the IRS Independent Office of Appeals.
Learn MoreYour Federal Income Tax
The IRS's comprehensive guide to individual federal income tax filing. Covers filing status, exemptions, dependents, income reporting, adjustments to income, standard and itemized deductions, credits, and tax computation — the essential reference for every individual taxpayer.
Learn MoreTax Guide for U.S. Citizens and Resident Aliens Abroad
Tax rules for U.S. citizens and resident aliens who work or live abroad. Covers the foreign earned income exclusion, foreign housing exclusion and deduction, foreign tax credit, reporting foreign accounts and assets, and special filing requirements for expatriates.
Learn MoreFarmer's Tax Guide
Comprehensive tax guidance for farmers and ranchers. Covers farm income and expenses, depreciation of farm assets, soil and water conservation expenses, fuel tax credits, crop insurance proceeds, disaster losses, and employment tax rules for farm workers.
Learn MoreTax Guide for Small Business
Essential tax guide for sole proprietors and single-member LLCs. Covers business income, cost of goods sold, deductible business expenses, depreciation, business use of your home, self-employment tax, estimated tax payments, and recordkeeping requirements.
Learn MoreTravel, Gift, and Car Expenses
Rules for deducting business travel, meals, entertainment, gifts, and vehicle expenses. Covers the standard mileage rate, actual expense method, per diem rates, recordkeeping requirements for travel and entertainment deductions, and taxable fringe benefit rules.
Learn MoreCanceled Debts, Foreclosures, Repossessions, and Abandonments
Complete guide to cancellation of debt (COD) income — when forgiven debt is taxable and when it is excluded. Covers the insolvency exclusion, qualified principal residence indebtedness exclusion, bankruptcy exclusion, and how to report COD income on Form 982 and Form 1099-C.
Learn MoreMedical and Dental Expenses
Which medical and dental expenses are deductible on Schedule A. Covers the 7.5% AGI floor, qualified medical expenses, long-term care deductions, HSA coordination rules, and audit-proof documentation requirements.
Learn MoreTax Withholding and Estimated Tax
How to ensure you are withholding enough tax or paying proper estimated tax to avoid penalties. Covers the Form W-4 withholding estimator, underpayment penalty calculation, safe harbor rules, annualized income installment method, and how to adjust withholding mid-year.
Learn MoreSelling Your Home
Rules for the $250,000 / $500,000 home sale gain exclusion under Section 121. Covers ownership and use tests, partial exclusions for job changes and health reasons, calculating adjusted basis, reporting requirements, and special rules for divorced and military taxpayers.
Learn MoreMiscellaneous Deductions
Covers miscellaneous itemized deductions including unreimbursed employee expenses (subject to the 2% AGI floor), tax preparation fees, investment expenses, hobby expenses, and other deductions that do not fall into the standard Schedule A categories.
Learn MoreBusiness Expenses
Comprehensive guide to deductible business expenses for self-employed individuals and small business owners. Covers the ordinary and necessary test, capital vs. current expenses, interest, taxes, insurance, rent, repairs, bad debts, and limits on specific industries.
Learn MoreSales and Other Dispositions of Assets
Comprehensive guide to capital gains and losses. Covers the distinction between capital assets and ordinary income property, calculation of adjusted basis, depreciation recapture (Sections 1245, 1250), installment sales, and like-kind exchanges under Section 1031.
Learn MoreCasualties, Disasters, and Thefts
Rules for deducting losses from fires, storms, floods, theft, hurricanes, and federally declared disasters. Covers the $100 and 10% AGI thresholds, insurance reimbursement rules, fair market value before and after, and the special election to deduct disaster losses on the prior year's return.
Learn MoreExamination of Returns, Appeal Rights, and Claims for Refund
What to expect during an IRS audit: correspondence audit, office audit, and field audit procedures. Covers your appeal rights within the examination division, how to request Fast Track Mediation, the 30-day letter and 90-day letter (statutory notice of deficiency), and refund claim procedures.
Learn MorePension and Annuity Income
How to report pension and annuity distributions, including the Simplified Method for calculating the tax-free portion of each payment. Covers IRA distributions, 401(k) and 403(b) rules, required minimum distributions, early distribution penalties, and rollovers.
Learn MoreStarting a Business and Keeping Records
Essential startup guide covering the choice of business entity (sole proprietorship, partnership, corporation, S corp, LLC), employer identification numbers (EIN), accounting methods, recordkeeping requirements, and employment tax responsibilities — all the foundational tax compliance steps for a new business.
Learn MoreBusiness Use of Your Home
Rules for the home office deduction under Section 280A. Covers exclusive and regular use tests, the simplified method ($5/sq. ft., maximum 300 sq. ft.) vs. the regular (actual expense) method, the gross income limitation, and special rules for daycare providers.
Learn MoreContributions to Individual Retirement Arrangements (IRAs)
Complete rules for IRA contributions: Traditional and Roth income limits, contribution deadlines, spousal IRA rules, deductibility phase-outs for active participants in employer plans, and the Saver's Credit for low- and moderate-income taxpayers.
Learn MoreDistributions from Individual Retirement Arrangements (IRAs)
Rules for taking money out of IRAs: required minimum distributions (RMDs) starting at age 73, RMD calculation tables, the 10% early distribution penalty and exceptions (first-time homebuyer, higher education, medical expenses, substantially equal periodic payments), and inherited IRA rules.
Learn MoreThe IRS Collection Process
Explains the IRS collection process from first notice through enforcement actions. Covers the CP series of collection notices, federal tax liens, levies, seizure and sale of property, passport certification, and what to do at each stage — essential reading for anyone with a tax debt.
Learn MoreBankruptcy Tax Guide
How bankruptcy affects tax debts and tax filings. Covers the automatic stay, which tax debts are dischargeable in Chapter 7 vs. Chapter 13, the three-year and 240-day rules for dischargeability, priority tax claims, bankruptcy estate tax filing requirements, and post-petition tax obligations.
Learn MoreHome Mortgage Interest Deduction
Rules for deducting mortgage interest on your principal residence and second home. Covers the acquisition debt and home equity debt limits under current law, points deduction rules, refinancing rules, and how to allocate mixed-use debt between personal and rental or business purposes.
Learn MoreInnocent Spouse Relief
Comprehensive guide to the three types of innocent spouse relief: (1) Innocent Spouse Relief under IRC 6015(b) with the two-year deadline from the date of first collection activity; (2) Separation of Liability under IRC 6015(c) for divorced or legally separated taxpayers; and (3) Equitable Relief under IRC 6015(f) for cases where the other two types do not apply, considering factors such as marital status, economic hardship, knowledge, and legal obligations.
Learn MoreChild Tax Credit and Credit for Other Dependents
Complete eligibility rules for the Child Tax Credit (up to $2,000 per qualifying child, with up to $1,400 refundable as the Additional Child Tax Credit) and the Credit for Other Dependents ($500). Covers qualifying child criteria, AGI phase-out thresholds, and how the credits are calculated on Schedule 8812.
Learn MoreReporting Cash Payments of Over $10,000
IRS requirements for businesses that receive more than $10,000 in cash in a single transaction or in related transactions. Covers Form 8300 filing requirements, the definition of 'cash' (including cashier's checks, bank drafts, and money orders), the 15-day filing deadline, penalties for willful non-filing, and customer notification requirements.
Learn MoreCollection Appeal Rights
Explains the IRS Collection Appeal Program (CAP) and how to challenge IRS collection actions quickly. Covers the difference between CAP and Collection Due Process (CDP), the faster timeline for CAP appeals, lien and levy appeals through CAP, and when you should use CAP vs. CDP for the best outcome.
Learn MoreThe Examination Process
Detailed explanation of the IRS audit examination process from start to finish. Covers how returns are selected for audit (DIF scoring, related examinations, information matching), what to expect at each stage, how to prepare documentation, negotiation strategies, and appeal rights when you disagree with the examiner's findings.
Learn MoreCollection Information Statement (Form 433-A Guide)
The IRS's official guide to completing Form 433-A, the individual Collection Information Statement. Used in Offer in Compromise applications, installment agreement negotiations, and Currently Not Collectible determinations. Covers how the IRS values assets, allowable living expenses under Collection Financial Standards, and how the IRS calculates your reasonable collection potential.
Learn MoreCollection Information Statement for Businesses (Form 433-B Guide)
The IRS's official guide to Form 433-B, the business Collection Information Statement. Covers business asset valuation, income and expense reporting, officer compensation analysis, and disclosure of related-party transactions. Essential for business Offer in Compromise and trust fund recovery negotiations.
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