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<tocdata>
	<chunk name="1. Filing Information" url="pub/p17.htm#P17Sec2" ref="tc_toc20.xml" >
	</chunk>
	<book name="2. Filing Status" url="pub/p17.htm#P17_Filing_Status" >
		<item name="Marital Status" url="pub/p17.htm#P17Sec3Item24" >
		</item>
		<item name="Single" url="pub/p17.htm#P17Sec3Item25" >
		</item>
		<item name="Married Filing Jointly" url="pub/p17.htm#P17_Married_Jointly" >
		</item>
		<item name="Filing a Joint Return" url="pub/p17.htm#P17_Joint_Return" >
		</item>
		<item name="Married Filing Separately" url="pub/p17.htm#P17_Married_Separately" >
		</item>
		<item name="Special Rules" url="pub/p17.htm#P17_Special_Rules" >
		</item>
		<item name="Head of Household" url="pub/p17.htm#P17_Head_Household" >
		</item>
		<item name="Qualifying Widow(er) with Dependent Child" url="pub/p17.htm#P17_Qualifying_Widow(er)" >
		</item>
	</book>
	<book name="3. Personal Exemptions and Dependents" url="pub/p17.htm#P17_Personal_Exempt" >
		<item name="What&apos;s New" url="pub/p17.htm#P17Sec4Item30" >
		</item>
		<item name="Introduction" url="pub/p17.htm#P17Sec4Item31" >
		</item>
		<item name="Exemptions" url="pub/p17.htm#P17_Exemptions" >
		</item>
		<book name="Exemptions for Dependents" url="pub/p17.htm#P17_Exemptions_Dependents" >
			<item name="Dependency Tests" url="pub/p17.htm#P17_Dependency_tests" >
			</item>
			<item name="Joint Return Test" url="pub/p17.htm#P17_Joint_Test" >
			</item>
			<item name="Citizen or Resident Test" url="pub/p17.htm#P17_Citizen_or_Resident" >
			</item>
			<item name="Gross Income Test" url="pub/p17.htm#P17_Gross_Test" >
			</item>
			<item name="Support Test" url="pub/p17.htm#P17_Support_Test" >
			</item>
			<item name="Armed Forces Dependency Allotments" url="pub/p17.htm#P17_Armed_Forces" >
			</item>
			<item name="Total Support" url="pub/p17.htm#P17_Total_Support" >
			</item>
			<item name="Multiple Support Agreement" url="pub/p17.htm#P17_Multiple_Agreement" >
			</item>
			<item name="Support Test for Child of Divorced or Separated Parents" url="pub/p17.htm#P17_Support_Test_Parents" >
			</item>
			<item name="Phaseout of Exemptions" url="pub/p17.htm#P17_Phaseout_Exempt" >
			</item>
			<item name="Social Security Numbers for Dependents" url="pub/p17.htm#P17_Dependent's_SSN" >
			</item>
		</book>
	</book>
	<book name="4. Tax Withholding and Estimated Tax" url="pub/p17.htm#P17_Decedents" >
		<item name="What&apos;s New for 2008" url="pub/p17.htm#P17Sec5Item38" >
		</item>
		<item name="Reminders" url="pub/p17.htm#P17Sec5Item39" >
		</item>
		<item name="Introduction" url="pub/p17.htm#P17Sec5Item40" >
		</item>
		<book name="Withholding" url="pub/p17.htm#P17_Withholding" >
			<item name="Salaries and Wages" url="pub/p17.htm#P17_Salaries_Wages" >
			</item>
			<item name="Getting the Right Amount of Tax Withheld" url="pub/p17.htm#P17_Getting_Right_Amount" >
			</item>
			<item name="Exemption from Withholding" url="pub/p17.htm#P17_Exemption_Withholding" >
			</item>
			<item name="Supplemental Wages" url="pub/p17.htm#P17_Supplemental_Wages" >
			</item>
			<item name="Tips" url="pub/p17.htm#P17_Tips" >
			</item>
			<item name="Taxable Fringe Benefits" url="pub/p17.htm#P17_Taxable_Benefits" >
			</item>
			<item name="Sick Pay" url="pub/p17.htm#P17_Sick_Pay" >
			</item>
			<item name="Pensions and Annuities" url="pub/p17.htm#P17_Pensions_Annuities" >
			</item>
			<item name="Gambling Winnings" url="pub/p17.htm#P17_Gambling_Winnings" >
			</item>
			<item name="Unemployment Compensation" url="pub/p17.htm#P17_Unemployment" >
			</item>
			<item name="Federal Payments" url="pub/p17.htm#P17_Federal_Payments" >
			</item>
			<item name="Backup Withholding" url="pub/p17.htm#P17_Backup_Withholding" >
			</item>
		</book>
		<book name="Estimated Tax" url="pub/p17.htm#P17_Estimated_Tax" >
			<item name="Who Must Pay Estimated Tax" url="pub/p17.htm#P17_General_rule" >
			</item>
			<item name="How to Figure Estimated Tax" url="pub/p17.htm#P17_How_To_Figure" >
			</item>
			<item name="When to Pay Estimated Tax" url="pub/p17.htm#P17_When_To_Pay" >
			</item>
			<item name="How to Figure Each Payment" url="pub/p17.htm#P17_How_To_Figure" >
			</item>
			<item name="How to Pay Estimated Tax" url="pub/p17.htm#P17_How_to_Pay" >
			</item>
			<item name="Credit for Withholding and Estimated Tax" url="pub/p17.htm#P17_Credit_for_Withholding" >
			</item>
			<item name="Underpayment Penalty" url="pub/p17.htm#P17Sec6Item48" >
			</item>
		</book>
	</book>
</tocdata>
