United States · IRS Tax Topics

IRS tax topic numbers list: all 120 topics

Type a topic number or a word, find the IRS title, and open the official topic page.

Short answer: the IRS Tax Topics index currently lists 120 topics numbered 101 to 903, in 17 categories. Every topic page lives at irs.gov/taxtopics/tc plus the number, for example irs.gov/taxtopics/tc301.

Source: IRS Tax Topics index (irs.gov/taxtopics)Retrieved 2 November 2026

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Showing all 120 topics.

The full list

Titles are copied from the IRS index as published. Select a number to open that topic on irs.gov.

IRS help available (6)

Topic	Title (as the IRS lists it)
101	IRS Services – Volunteer tax assistance, outreach programs, and identity theft
102	Tax assistance for individuals with disabilities
103	Tax help for small businesses and the self-employed
104	Taxpayer Advocate Service – Your voice at the IRS
105	Armed Forces tax information
107	Tax relief in disaster situations

IRS procedures (8)

Topic	Title (as the IRS lists it)
151	Your appeal rights
154	Form W-2 and Form 1099-R (What to do if incorrect or not received)
155	Obtaining forms and publications
156	How to get a transcript or copy of your tax return
157	Change your address – How to notify the IRS
158	Paying your taxes and ensuring proper credit of payments
159	How to get a wage and income transcript or copy of Form W-2
161	Returning an erroneous refund – Paper check or direct deposit

Collection (4)

Topic	Title (as the IRS lists it)
201	The collection process
202	Tax payment options
204	Offers in compromise
206	Dishonored payments

Alternative filing methods (3)

Topic	Title (as the IRS lists it)
253	Substitute tax forms
254	How to choose a tax return preparer
255	Signing your return electronically

General information (12)

Topic	Title (as the IRS lists it)
301	When, how, and where to file
303	Checklist of common errors when preparing your tax return
304	Extensions of time to file your tax return
305	Recordkeeping
306	Penalty for underpayment of estimated tax
307	Backup withholding
308	Amended returns
309	Roth IRA contributions
310	Coverdell education savings accounts
311	Power of attorney information
312	Disclosure authorizations
313	Qualified tuition programs (QTPs)

Which forms to file (1)

Topic	Title (as the IRS lists it)
356	Decedents

Types of income (25)

Topic	Title (as the IRS lists it)
401	Wages and salaries
403	Interest received
404	Dividends and other corporate distributions
407	Business income
409	Capital gains and losses
410	Pensions and annuities
411	Pensions – The general rule and the simplified method
412	Lump-sum distributions
413	Rollovers from retirement plans
414	Rental income and expenses
415	Renting residential and vacation property
416	Farming and fishing income
417	Earnings for clergy
418	Unemployment compensation
419	Gambling income and losses
420	Bartering income
421	Scholarships, fellowship grants, and other grants
423	Social Security and equivalent railroad retirement benefits
424	401(k) plans
425	Passive activities – Losses and credits
427	Stock options
429	Traders in securities (Information for Form 1040 or 1040-SR filers)
430	Receipt of stock in a demutualization
431	Canceled debt – Is it taxable or not?
432	Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)

Adjustments to income (6)

Topic	Title (as the IRS lists it)
451	Individual retirement arrangements (IRAs)
452	Alimony and separate maintenance
453	Bad debt deduction
455	Moving expenses for members of the Armed Forces and the Intelligence Community
456	Student loan interest deduction
458	Educator expense deduction

Itemized deductions (11)

Topic	Title (as the IRS lists it)
501	Should I itemize?
502	Medical and dental expenses
503	Deductible taxes
504	Home mortgage points
505	Interest expense
506	Charitable contributions
509	Business use of home
510	Business use of car
511	Business travel expenses
513	Work-related education expenses
515	Casualty, disaster, and theft losses

Tax computation (9)

Topic	Title (as the IRS lists it)
551	Standard deduction
552	Tax and credits figured by the IRS
553	Tax on a child's investment and other unearned income (Kiddie tax)
554	Self-employment tax
556	Alternative minimum tax
557	Additional tax on early distributions from traditional and Roth IRAs
558	Additional tax on early distributions from retirement plans other than IRAs
559	Net investment income tax
560	Additional Medicare Tax

Tax credits (5)

Topic	Title (as the IRS lists it)
601	Earned income credit
602	Child and dependent care credit
608	Excess Social Security and RRTA tax withheld
610	Retirement savings contributions credit
612	The premium tax credit

IRS notices (4)

Topic	Title (as the IRS lists it)
651	Notices – What to do
652	Notice of underreported income – CP2000
653	IRS notices and bills, penalties, and interest charges
654	Understanding your CP75 or CP75A Notice Request for Supporting Documentation

Basis of assets, depreciation and sale of assets (4)

Topic	Title (as the IRS lists it)
701	Sale of your home
703	Basis of assets
704	Depreciation
705	Installment sales

Employer tax information (11)

Topic	Title (as the IRS lists it)
751	Social Security and Medicare withholding rates
752	Filing Forms W-2 and W-3
753	Form W-4 – Employee's Withholding Certificate
756	Employment taxes for household employees
757	Forms 941 and 944 – Deposit requirements
758	Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return
759	Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and deposit requirements
760	Form 943 – Reporting and deposit requirements for agricultural employers
761	Tips – Withholding and reporting
762	Independent contractor vs. employee
763	The Affordable Care Act

Electronic media filers – 1099 series and related information returns (4)

Topic	Title (as the IRS lists it)
801	Who must file information returns electronically
802	Applying to file information returns electronically
803	Electronic filing waivers or exemptions and filing extensions
804	FIRE system test files and Combined Federal/State Filing (CF/SF) program

Tax information for U.S. resident aliens and citizens living abroad (4)

Topic	Title (as the IRS lists it)
851	Resident and nonresident aliens
856	Foreign tax credit
857	Individual taxpayer identification number (ITIN)
858	Alien tax clearance

Tax information for residents of Puerto Rico (3)

Topic	Title (as the IRS lists it)
901	Is a person with income from sources within Puerto Rico required to file a U.S. federal income tax return?
902	Credits and deductions for taxpayers with Puerto Rican source income exempt from U.S. tax
903	U.S. employment tax in Puerto Rico

How to use a topic number

The number is only an index key for an explanatory IRS page. It is not a form number, a notice number, a transcript code or an e-file reject code.
Numbers have gaps by design. This page lists what the IRS index lists on the date above and does not fill gaps.
Topic pages are general information. They do not apply the rules to your facts or tell you when the IRS will act on your return.

Topic 152 and other numbers you may have been given

Some guides and forum posts cite numbers, such as 152, that are not on the index we read. If a number is not in the list above, search the IRS Tax Topics index directly and use the title the IRS shows today.

What this page does not cover

The content of the topics themselves. Read the official page for the rule that applies.
IRS notice numbers, transcript codes (see the transcript codes lookup) or cycle codes (see the cycle code decoder).
Tax or legal advice for your situation.

Frequently asked questions

What is an IRS tax topic number?

A three-digit number the IRS uses to index its Tax Topics pages. Topic 301, for example, is the IRS topic on when, how and where to file; each number has its own page at irs.gov/taxtopics/tc followed by the number.

How many tax topic numbers are on the current IRS list?

120, from 101 to 903, in 17 IRS categories. The numbers are not consecutive, so a missing number is not an error on this page.

Why is topic 152 not on the list?

The IRS Tax Topics index we read on 2 November 2026 does not list a topic 152. The list is the IRS's own and the IRS can add or retire topics, so check the index if you were pointed to a number that is missing.

Are tax topic numbers the same as transcript codes or reject codes?

No. Tax topic numbers index IRS explanatory pages. Transcript transaction codes (such as TC 150 or TC 846) are Master File codes in IRS Document 6209, and a notice or an e-file reject code is a separate identifier. Do not look up one kind of number in the other list.

Do tax topics tell me when my refund will arrive?

No. They are general explanations. For refund status the IRS points to its refund tracker and your online account.

Is this list affiliated with the IRS?

No. TNAADO copies the published numbers and titles and links to each official page; the IRS page is the authority and may change.

Sources

Retrieved2 November 2026

General information — not tax advice

TNAADO is not affiliated with the IRS. This page reproduces published topic numbers and titles and links to the official pages, which control. It does not give tax or legal advice; rely on the IRS and a qualified tax professional for your situation.