<?xml version='1.0' encoding='ISO-8859-1'?>
<tocdata>
	<book name="Electronic Filing" >
		<item name="Advantages of Electronic Filing" url="tips/Filing/Electronic/fileassts3.htm" >
		</item>
		<item name="About Electronic Filing" url="tips/Filing/Electronic/kf8453.htm" >
		</item>
		<item name="Where&apos;s My Refund?" url="tips/Filing/Electronic/krefund.htm" >
		</item>
	</book>
	<book name="Paper Filing" >
		<item name="Advantages of Filing a Paper Return" url="tips/Filing/Paper/fileassts1.htm" >
		</item>
		<item name="Where&apos;s My Refund?" url="tips/Filing/Electronic/krefund.htm" >
		</item>
	</book>
	<book name="Amended Returns and Extensions" >
		<item name="Automatic Filing Extension (Form 4868)" url="tips/Filing/Amended/KF4868.htm" >
		</item>
		<item name="Amended Return (Form 1040X)" url="tips/Filing/Amended/kf1040x.htm" >
		</item>
	</book>
	<book name="Other" >
		<item name="Backup Withholding" url="tips/Filing/Other/kpaywhld.htm#Wks_Backup_Withholding_Biw" >
		</item>
		<item name="Estimated Tax Payments" url="tips/Filing/Other/kpaywhld.htm#Wks_Estimated_Tax_Payments_Biw" >
		</item>
		<item name="Underpayment of Estimated Tax" url="tips/Filing/Other/KF2210.htm" >
		</item>
		<item name="What if You Owe the IRS, But Can&apos;t Pay?" url="tips/Filing/Other/kf9465.htm" >
		</item>
		<item name="About Form 1040EZ" url="tips/Filing/Other/kf1040ez.htm" >
		</item>
		<item name="About Form 1040A" url="tips/Filing/Other/kf1040a.htm" >
		</item>
		<item name="About Form 1040" url="tips/Filing/Other/kf1040.htm" >
		</item>
		<item name="About Form 1040-V" url="tips/Filing/Other/kf1040v.htm" >
		</item>
		<item name="About Form 1040X" url="tips/Filing/Amended/kf1040x.htm" >
		</item>
		<item name="About Form 1040-ES" url="tips/Filing/Other/kf1040es.htm" >
		</item>
	</book>
</tocdata>
