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These resources may be required throughout the course, including in the completion of any assignments or other projects.
Accompanying instructions may be listed separately or require additional research to locate.
Keep in mind that each tax form typically has an accompanying set of instructions (or instructions are included within the PDF for the form itself).
There might also be additional IRS publications or articles, not listed below, that expand on these existing resources.
Not all documents need to be read in their entirety to determine the information you need.
For example, a publication may contain many pages, but only one section in the publication might apply to your question or topic you are researching.
Alternatively, some instructions might go line by line and reading it thoroughly may help in the preparation of certain forms.
Use the IRS.gov website to locate any applicable resource(s) as needed. Remember that the IRS produces current and prior year versions of these forms, schedules, instructions, or publications. Thus, to find the tax year in question, you might have to be specific in your search.
| Instructions, Form or Publication | Title | Description/Suggested Use |
| Internal Revenue Code | Internal Revenue Code Title 26 | Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.). |
| 1040 (and 1040-SR) Instructions | 1040 (and 1040-SR) Instructions | For use in preparing Form 1040 and several accompanying schedules such as Schedule 1 through Schedule 3; includes Tax Tables |
| 1040 (and 1040-SR) Tax and Earned Income Credit Tables | 1040 (and 1040-SR) Tax and Earned Income Credit Tables | Contains Tax Tables and Earned Income Credit Tables that accompany the Instructions for Form 1040 (and 1040-SR); Also includes Tax Computation Worksheet |
| Form 1040 | Form 1040 U.S. Individual Income Tax Return | Filed by taxpayers required to file a federal income tax return |
| Publication 17 | Tax Guide for Individuals | Covers general information for filing a federal income tax return |
| Schedule 1 | Additional Income and Adjustments to Income | Includes various additional income items, such as unemployment compensation, gambling income, cancellation of debt, prizes and awards, etc.; Also includes adjustments to income, such as adjustments for AGI like educator expenses, alimony paid, IRA deductions, student loan interest deductions, etc. Flows to Form 1040. |
| Schedule 2 | Additional Taxes | Includes reporting for other taxes such as alternative minimum tax, self-employment tax, additional tax on IRAs etc. Flows to Form 1040. |
| Schedule 3 | Additional Credits and Payments | Includes reporting for the credit for child and dependent care expenses from Form 2441, education credits from Form 8863, residential energy credits from Form 5695, and other applicable credits; Also includes other payments such as amounts paid with request for extension to file or other refundable credits. |
| Schedule A (Form 1040) | Schedule A (Form 1040) Itemized Deductions | Used to figure and report itemized deductions; filed by taxpayers claiming itemized deductions versus standard deduction |
| Instructions for Schedule A (Form 1040) | Instructions for Schedule A (Form 1040) | For use in completing Schedule A (Form 1040) and overview of itemized deductions |
| Schedule B (Form 1040) | Interest and Ordinary Dividends | Used to report various items, including but not limited to taxable interest and ordinary dividends over $1,500, interest from a seller-financed mortgage (conditions apply), accrued interest from a bond). |
| Schedule C (Form 1040) | Profit or Loss from Business (Sole Proprietorship) | Filed by taxpayers to report income or loss from a business or profession practiced as a sole proprietor. |
| Schedule SE (Form 1040) | Self-Employment Tax | Used to figure tax due on net earnings from self-employment. |
| Schedule D (Form 1040) | Capital Gains and Losses | Filed by taxpayers to report sale or exchange of capital assets not reported on another form or schedule and to report capital gain distributions. |
| Form 8949 | Sales and Dispositions of Capital Assets | Filed by taxpayers who need to reconcile amounts reported to the taxpayer or IRS on Forms 1099-B and 1099-S. These will be carried over to Schedule D to calculate gain or loss in aggregate. |
| Schedule E (Form 1040) | Supplemental Income and Loss | Filed by taxpayers to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs). |
| Schedule F (Form 1040) | Profit or Loss from Farming | Filed by taxpayers to report farm income and expenses. |
| Form 2441 | Child and Dependent Care Expenses | Filed by taxpayers claiming the credit for child and dependent care expenses. |
| Instructions for Form 2441 | Instructions for Form 2441 | For use in completing Form 2441 and figuring child and dependent care expenses. |
| Form 8283 | Noncash Charitable Contributions | Filed by taxpayers reporting a total deduction of over $500 for all contributed property (non-cash contributions). |
| Instructions for Form 8283 | Instructions for Form 8283 | For use in completing Form 8283 and reporting detailed information on non-cash charitable contributions exceeding $500. |
| Schedule 8812 (Form 1040) | Credits for Qualifying Children and Other Dependents | Filed by taxpayers to figure their child tax credits and other dependent credit, including reconciling advance child tax credit payments |
| Instructions for Form 8812 | Instructions for Form 8812 | For use in completing Form 8812. Includes applicable worksheets required for calculating certain credits, such as Line 5 worksheet and Credit Limit Worksheet A. |
| Form 8863 | Education Credits (American Opportunity and Lifetime Learning Credits) | Filed by taxpayers claiming education credits such as the American Opportunity Credit or Lifetime Learning Credit |
| Instructions for Form 8863 | Instructions for Form 8863 | For use in completing Form 8863 and figuring education credits such as the American Opportunity or Lifetime Learning Credits. |
| Form 8867 | Paid Preparer's Due Diligence Checklist | Filed by tax professionals who prepare tax returns for individuals whose filing status is Head of Household or taxpayers claiming the following credits: EIC, CTC, AOTC, ODC) |
| Form 8995 | Qualified Business Income Deduction Simplified Computation | Used to calculate qualified business income deduction available to applicable qualified business income. |
