The following topics are found in the category of General Information. The topics are listed followed by the topic number.

Topic 301 When, Where, and How to File?

Topic 302 Highlights of Tax Changes

Topic 303 Checklist of Common Errors When Preparing Your Tax Return

Topic 304 Extensions of Time to File Your Tax Return

Topic 305 Record Keeping

Topic 306 Penalty for Underpayment of Estimated Tax

Topic 307 Backup Witholding

Topic 308 Amended Returns

Topic 309 Roth IRA Contributions

Topic 310 Education IRA Contributions

Topic 311 Power of Attorney Information

Topic 123 Main Index of Tax Topic Categories

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