Top Frequently Asked Questions Frequently Asked Question Categories IRS procedures Filing requirements, status, dependents Itemized deductions, standard deduction Interest, dividends, other types of income Retirement plans Social Security Income Childcare Credit, other credits Earned Income Tax Credit Estimated tax Capital gains, losses, and sale of home Sale or trade of business, depreciation, rentals Small business, self-employed, other business U.S. resident aliens and citizens living abroad Electronic filing (e-file) Electronic filers Other Individual retirement arrangements (IRAs) Additional information Recent developments for tax forms, instructions, and publications Each year we update the answers to reflect the latest changes in tax regulations. Tax topics These tax topics contain general individual and business tax information. Interactive Tax Assistant (ITA) The ITA tool is a tax law resource that takes you through a series of questions and provides you with responses to tax law questions.