Table of Contents

• Publication 513 - Introductory Material
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 513 - Main Content
  • Who Must File an Income Tax Return
    • Social security number.
    • Individual taxpayer identification number.
    • Employer identification number.
  • What Income Is Taxed
  • What Tax Forms You May Need
  • Income Tax Withholding
  • When and Where To File
  • Estimated Tax Payments
    • Residents of Puerto Rico.
  • Departing Aliens and the Sailing or Departure Permit
    • Aliens Not Required To Obtain Sailing or Departure Permits
    • When To Get a Sailing or Departure Permit
    • What Is Needed To Get a Sailing or Departure Permit
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Index