<?xml version='1.0' encoding='ISO-8859-1'?>
<tocdata>
	<item name="Displaying Tax Tips" url="kip/thtips.htm" >
	</item>
	<item name="What&apos;s New in Federal Tax Law" url="kip/knewlaw.htm" >
	</item>
	<book name="Personal Information" url="kip/Personal_Information/AddressChanges.htm" >
		<item name="Address Changes" url="kip/Personal_Information/AddressChanges.htm" >
		</item>
		<item name="Marriage Penalty" url="kip/Personal_Information/MarriagePenalty.htm" >
		</item>
		<item name="Name Changes" url="kip/Personal_Information/NameChanges.htm" >
		</item>
		<item name="Withholding Allowances" url="kip/Personal_Information/WithholdingAllowances.htm" >
		</item>
	</book>
	<chunk name="Business" ref="tc_toc9.xml" >
	</chunk>
	<book name="Education" >
		<item name="Education Tax Tips" url="kip/Education/EducationTaxTips.htm" >
		</item>
		<item name="New Breaks for Education" url="kip/Education/GreatBreaksForEducation.htm" >
		</item>
		<item name="Tax Credits for Higher Education" url="kip/Education/TaxCreditsHigherEducation.htm" >
		</item>
		<item name="Making the Most of the Education Tax Benefits" url="kip/Education/MakingTheMost.htm" >
		</item>
		<item name="Education Savings Accounts" url="kip/Education/EducationSavingsAccounts.htm" >
		</item>
		<item name="Qualified State Tuition Programs" url="kip/Education/QualifiedStateTuitionProg.htm" >
		</item>
		<item name="Employer-Provided Educational Assistance" url="kip/Education/EmployerProvidedEdAssist.htm" >
		</item>
		<item name="Education as a Business Expense" url="kip/Education/EducationAsBusinessExpense.htm" >
		</item>
		<item name="Deducting Interest on Student Loans" url="kip/Education/DeductInterestStudentLoans.htm" >
		</item>
		<item name="Cancellation of Student Loans" url="kip/Education/CancellationOfStudentLoans.htm" >
		</item>
		<item name="Qualified Tuition and Related Expenses" url="kip/Education/QualifiedTuitionAndRelExp.htm" >
		</item>
		<item name="Deduction for College Costs" url="kip/Education/DeductionForCollegeCosts.htm" >
		</item>
		<item name="Exclusion of Qualified Scholarships" url="kip/Education/ExclusionQualScholarships.htm" >
		</item>
		<item name="Exclusion of U.S. Savings Bond Interest" url="kip/Education/ExclusionOfSavingsBondInt.htm" >
		</item>
		<item name="Other Education Help" url="kip/Education/OtherEducationHelp.htm" >
		</item>
	</book>
	<book name="Family" >
		<item name="Credit for the Elderly or Disabled" url="kip/Family/KSCHDR.htm" >
		</item>
		<item name="Dependents Worksheet" url="kip/Family/KWDEPS.htm" >
		</item>
		<book name="Children and Dependents" >
			<item name="Adoption Expenses" url="kip/Family/Children_and_Dependents/parassts4.htm" >
			</item>
			<item name="Foreign Adoptions" url="kip/Family/Children_and_Dependents/ForeignAdoptions.htm" >
			</item>
			<item name="Child and Dependent Care Credit" url="kip/Family/Children_and_Dependents/kf2441.htm" >
			</item>
			<item name="Child Tax Credit" url="kip/Family/Children_and_Dependents/PARASSTs1.htm" >
			</item>
			<item name="Kiddie Tax" url="kip/Family/Children_and_Dependents/KiddieTax.htm" >
			</item>
			<item name="Children and Investment Income" url="kip/Family/Children_and_Dependents/kf8615.htm" >
			</item>
			<item name="Family and Dependents" url="kip/Family/Children_and_Dependents/ktpdeps.htm" >
			</item>
			<item name="Married Filing Separate Returns" url="kip/Family/Children_and_Dependents/MarriedFilingSeparately.htm" >
			</item>
			<item name="Divorced or Separated Parents" url="kip/Family/Children_and_Dependents/DivorcedOrSeparated.htm" >
			</item>
			<item name="Earned Income Credit" url="kip/Family/Children_and_Dependents/EarnedIncomeCredit.htm" >
			</item>
			<item name="Parent Reporting Child&apos;s Income" url="kip/Family/Children_and_Dependents/kf8814.htm" >
			</item>
		</book>
	</book>
	<book name="Filing Your Return" >
		<item name="Advantages to Electronic Filing" url="kip/Filing/fileassts3.htm" >
		</item>
		<item name="Automatic Filing Extension" url="kip/Filing/KF4868.htm" >
		</item>
		<item name="Electronic Filing" url="kip/Filing/kf8453.htm" >
		</item>
		<item name="Refund Due" url="kip/Filing/krefund.htm" >
		</item>
		<item name="Traditional Printed Return" url="kip/Filing/fileassts1.htm" >
		</item>
		<item name="Who Must File a Return?" url="kip/Filing/kf1040.htm" >
		</item>
		<book name="Paying Taxes" >
			<item name="Amended Returns and Audits" url="kip/Filing/Paying_Taxes/kf1040x.htm" >
			</item>
			<item name="Backup Withholding" url="kip/Filing/Paying_Taxes/kpaywhld.htm#Wks_Backup_Withholding_Biw" >
			</item>
			<item name="Estimated Tax Payments" url="kip/Filing/Paying_Taxes/kpaywhld.htm#Wks_Estimated_Tax_Payments_Biw" >
			</item>
			<item name="State and Local Income Taxes" url="kip/Itemizing_Deductions/KSCHDA.htm#SCHEDA_State_And_Local_Income_Taxes" >
			</item>
			<item name="Tax Payments" url="kip/Filing/Paying_Taxes/kpaywhld.htm#Wks_Tax_Payments_Biw" >
			</item>
			<item name="Underpayment of Estimated Tax" url="kip/Filing/Paying_Taxes/KF2210.htm" >
			</item>
			<item name="What If You Owe The IRS, But Can&apos;t Pay?" url="kip/Filing/Paying_Taxes/kf9465.htm" >
			</item>
		</book>
		<book name="Forms" >
			<item name="About Form 1040A" url="kip/Filing/Forms/kf1040a.htm" >
			</item>
			<item name="About Form 1040EZ" url="kip/Filing/Forms/kf1040ez.htm" >
			</item>
			<item name="About Form 1040-V" url="kip/Filing/Forms/kf1040v.htm" >
			</item>
			<item name="Do You Need Form 1040?" url="kip/Filing/Forms/knd1040.htm" >
			</item>
		</book>
	</book>
	<book name="Home" >
		<book name="Mortgage Payments" >
			<item name="Interest on Home Mortgages" url="kip/Home/Mortgage_Payments/ktphome.htm" >
			</item>
			<item name="Points On Home Mortgages" url="kip/Home/Mortgage_Payments/ktphome.htm#KTP_Points_On_Home_Mortgages" >
			</item>
			<item name="Refinancing" url="kip/Home/Mortgage_Payments/ktphome.htm#KTP_Refinancing" >
			</item>
			<item name="Rental Property" url="kip/Home/Mortgage_Payments/ktphome.htm#KTP_Rental_Property" >
			</item>
			<item name="Vacation Property" url="kip/Home/Mortgage_Payments/ktphome.htm#KTP_Vaction_Property" >
			</item>
			<item name="Mortgage Interest Credit" url="kip/Home/Mortgage_Payments/kf8396.htm" >
			</item>
		</book>
		<book name="Buying and Selling Property" >
			<item name="Sale of Business Property" url="kip/Business/Business_Expenses/SaleOfBusinessProperty.htm" >
			</item>
			<item name="Sale of Home" url="kip/Home/Buying_and_Selling_Property/kf2119.htm" >
			</item>
		</book>
	</book>
	<book name="Income" >
		<item name="Alternative Minimum Tax" url="kip/Income/kf6251.htm" >
		</item>
		<item name="Estimated Tax" url="kip/Income/kf1040es.htm" >
		</item>
		<item name="Estates and Trusts" url="kip/Income/KSCHDK1.htm" >
		</item>
		<item name="Farm Income" url="kip/Income/KSCHDF.htm" >
		</item>
		<item name="Foreign Bank and Financial Accounts" url="kip/Income/kftdf90.htm" >
		</item>
		<item name="Foreign Tax Credit" url="kip/Income/kf1116.htm" >
		</item>
		<item name="Foreign Earned Income Exclusion" url="kip/Income/kf2555.htm" >
		</item>
		<item name="Gambling Winnings and Bonuses" url="kip/Income/kfw2g.htm" >
		</item>
		<item name="Installment Sale Income" url="kip/Income/kf6252.htm" >
		</item>
		<item name="K-1, Partnerships, and S Corporations" url="kip/Income/KWK1.htm" >
		</item>
		<item name="Like-kind Exchanges" url="kip/Income/kf8824.htm" >
		</item>
		<item name="Lump-Sum Distributions" url="kip/Income/kf4972.htm" >
		</item>
		<item name="Miscellaneous Items" url="kip/Income/kf1099m.htm" >
		</item>
		<item name="Miscellaneous Income" url="kip/Income/kwmincm.htm" >
		</item>
		<item name="Pensions and Annuities" url="kip/Income/KPENSION.htm" >
		</item>
		<item name="Rentals and Royalties" url="kip/Income/KSCHDE.htm" >
		</item>
		<item name="Scholarship Income" url="kip/Income/kwmincm.htm#Wks_Scholarship_Income_Miw" >
		</item>
		<item name="Social Security Benefits" url="kip/Income/kssbens.htm" >
		</item>
		<item name="Social Security Income" url="kip/Income/KWSSI.htm" >
		</item>
		<item name="Sources of Income" url="kip/Income/Alimony/KINCOME.htm" >
		</item>
		<item name="Tip Income" url="kip/Income/kf4137.htm" >
		</item>
		<item name="Unemployment Income" url="kip/Income/kumpinc.htm" >
		</item>
		<item name="Vacation Home Income" url="kip/Income/kvacation.htm" >
		</item>
		<item name="Wage and Tax Statement (W-2)" url="kip/Income/kfw2.htm" >
		</item>
		<book name="Alimony" >
			<item name="Alimony Paid: Reporting Requirements" url="kip/Income/Alimony/KINCOME.htm#F1040_Reporting_Requirements_Alimony" >
			</item>
			<item name="Alimony Received" url="kip/Income/Alimony/KINCOME.htm#F1040_Alimony_Received" >
			</item>
		</book>
		<book name="Low-Income Credit" >
			<item name="Earned Income Credit" url="kip/Income/Low-Income_Credit/KWEIC.htm" >
			</item>
			<item name="Form 8609, Schedule A: Low-Income Housing Credit, Annual Statement" url="kip/Income/Low-Income_Credit/kf8609a.htm" >
			</item>
			<item name="Low-Income Housing Credit" url="kip/Income/Low-Income_Credit/kf8586.htm" >
			</item>
		</book>
	</book>
	<book name="Itemizing Deductions" >
		<item name="Casualty or Theft Loss" url="kip/Itemizing_Deductions/kf4684.htm" >
		</item>
		<item name="Charitable Donations" url="kip/Itemizing_Deductions/kcharity.htm" >
		</item>
		<item name="Deductions Subject to 2% Limit" url="kip/Itemizing_Deductions/k2limit.htm" >
		</item>
		<item name="Itemized Deductions" url="kip/Itemizing_Deductions/KSCHDA.htm" >
		</item>
		<item name="Medical and Dental Expenses" url="kip/Itemizing_Deductions/KSCHDA.htm#SCHEDA_Medical_And_Dental_Expenses" >
		</item>
		<item name="Noncash Charitable Donations" url="kip/Itemizing_Deductions/kf8283.htm" >
		</item>
		<item name="Standard vs. Itemized Deductions" url="kip/Itemizing_Deductions/kf1040sd.htm" >
		</item>
	</book>
	<chunk name="Investments, Interest, and Dividends" ref="tc_toc10.xml" >
	</chunk>
	<book name="Retirement Plans: IRAs, Keoghs, and Other Plans" >
		<item name="Tax Planning Tips" url="kip/Retirement_Plans/TaxPlanningTips.htm" >
		</item>
		<item name="Individual Retirement Accounts - IRA" url="kip/Retirement_Plans/KWIRAs1.htm" >
		</item>
		<item name="Early Withdrawal Penalty - Traditional and Roth IRAs" url="kip/Retirement_Plans/KWIRAs2.htm" >
		</item>
		<item name="IRA and Retirement Plan Penalties" url="kip/Retirement_Plans/kf5329.htm" >
		</item>
		<item name="Nondeductible IRA Contributions" url="kip/Retirement_Plans/kf8606.htm" >
		</item>
		<item name="Payments from Pensions and IRAs" url="kip/Retirement_Plans/kf1099r.htm" >
		</item>
		<item name="Taxation of Retirement Benefits" url="kip/Retirement_Plans/KWPNSN.htm" >
		</item>
	</book>
</tocdata>
