<?xml version='1.0' encoding='ISO-8859-1'?>
<tocdata>
	<item name="What&apos;s New" url="pub/p17.htm#P17_Whats_New" >
	</item>
	<item name="Reminders" url="pub/p17.htm#P17_Reminders" >
	</item>
	<item name="Introduction" url="pub/p17c.htm#P17_Introduction" >
	</item>
	<item name="Do I Have to File a Return?" url="pub/p17.htm#P17_Do_I_Have_To" >
	</item>
	<item name="Filing Status" url="pub/p17.htm#P17_Filing_Status" >
	</item>
	<item name="Age" url="pub/p17.htm#P17_Age" >
	</item>
	<item name="Residents of Puerto Rico" url="pub/p17.htm#P17_Residents" >
	</item>
	<item name="Dependents" url="pub/p17c.htm#P17_Dependent" >
	</item>
	<item name="Self-Employed Persons" url="pub/p17.htm#P17_Self-Employed" >
	</item>
	<item name="Aliens" url="pub/p17.htm#P17_Aliens" >
	</item>
	<item name="Which Form Should I Use" url="pub/p17.htm#P17Sec2Item12" >
	</item>
	<item name="Form 1040EZ" url="pub/p17.htm#P17_1040EZ" >
	</item>
	<item name="Form 1040A" url="pub/p17.htm#P17_1040A" >
	</item>
	<item name="Form 1040" url="pub/p17.htm#P17_1040" >
	</item>
	<item name="Does My Return Have to be on Paper" url="pub/p17.htm#P17_Does_My_Return_Have" >
	</item>
	<item name="IRS e-file" url="pub/p17.htm#P17_IRS_efile" >
	</item>
	<item name="Refunds" url="pub/p17.htm#P17_Refunds" >
	</item>
	<item name="How To Pay" url="pub/p17.htm#P17_How_to_Pay" >
	</item>
	<item name="Offset Against Debts" url="pub/p17.htm#P17_Offset_Against" >
	</item>
	<item name="Using an Authorized IRS e-file Provider" url="pub/p17.htm#P17_Using_a_Tax" >
	</item>
	<item name="Using a Personal Computer" url="pub/p17.htm#P17_Using_a_Personal" >
	</item>
	<book name="When Do I Have To File?" url="pub/p17.htm#P17Sec2Item15" >
		<item name="When Do I Have To File?" url="pub/p17.htm#P17Sec2Item15" >
		</item>
		<item name="Private Delivery Services" url="pub/p17.htm#P17_Private_Delivery" >
		</item>
		<item name="Extensions of Time to File" url="pub/p17.htm#P17_Extensions" >
		</item>
		<item name="No further extension" url="pub/p17.htm#P17_Extension_4_months" >
		</item>
		<item name="Individuals Serving in a Combat Zone" url="pub/p17.htm#P17_Individ_Serving" >
		</item>
		<item name="How Do I Prepare My Return?" url="pub/p17.htm#P17Sec2Item17" >
		</item>
		<item name="When Do I Report My Income and Expenses?" url="pub/p17.htm#P17_When_Do_I_Report" >
		</item>
		<item name="Accounting Periods" url="pub/p17.htm#P17_Acct_Periods" >
		</item>
		<item name="Accounting Methods" url="pub/p17.htm#P17_Acct_Methods" >
		</item>
		<item name="Debts Paid For You" url="pub/p17.htm#P17_Debts_paid" >
		</item>
		<item name="Social Security Number" url="pub/p17a.htm#P17_SSN" >
		</item>
		<item name="Dependent&apos;s Social Security Number" url="pub/p17.htm#P17_Dependent's_SSN" >
		</item>
		<item name="Adoption Taxpayer Identification Number (ATIN)" url="pub/p17.htm#P17_ATIN" >
		</item>
		<item name="Individual Taxpayer Identification Number (ITIN)" url="pub/p17.htm#P17_ITIN" >
		</item>
		<item name="Presidential Election Campaign Fund" url="pub/p17.htm#P17_Presidential" >
		</item>
		<item name="Computations" url="pub/p17.htm#P17_Computations" >
		</item>
		<item name="Rounding Off Dollars" url="pub/p17.htm#P17_Rounding_Off" >
		</item>
		<item name="Attachments" url="pub/p17.htm#P17_Attachments" >
		</item>
		<item name="Third Party Designee" url="pub/p17.htm#P17_Third_Party" >
		</item>
		<item name="Signatures" url="pub/p17.htm#P17_Signatures" >
		</item>
		<item name="Paid Preparer" url="pub/p17.htm#P17_Paid_Preparer" >
		</item>
	</book>
	<book name="Refunds" url="pub/p17d.htm#P17_Refunds" >
		<item name="Direct Deposit" url="pub/p17.htm#P17_Direct_Deposit" >
		</item>
		<item name="Overpayment less than one dollar" url="pub/p17.htm#P17_Refund_Less" >
		</item>
		<item name="Offset Against Debts" url="pub/p17.htm#P17_Offset_Against" >
		</item>
		<item name="Amount You Owe" url="pub/p17.htm#P17_Amount_Owe" >
		</item>
		<item name="How To Pay" url="pub/p17.htm#P17_How_to_Pay" >
		</item>
		<item name="Credit Card" url="pub/p17.htm#P17_Credit_Card" >
		</item>
		<item name="Interest " url="pub/p17.htm#P17_Interest" >
		</item>
		<item name="Interest on Penalties" url="pub/p17.htm#P17_Interest_penalties" >
		</item>
		<item name="Installment Agreement" url="pub/p17.htm#P17_Installment" >
		</item>
		<item name="Gift to Reduce the Public Debt" url="pub/p17.htm#P17_Gift_to_Reduce" >
		</item>
		<item name="Peel-off Address Label" url="pub/p17.htm#P17_Peel-off_Address" >
		</item>
		<item name="Where Do I File?" url="pub/p17.htm#P17Sec2Item19" >
		</item>
		<item name="What Happens After I File?" url="pub/p17.htm#P17Sec2Item20" >
		</item>
		<item name="What Records Should I Keep?" url="pub/p17.htm#P17_What_Records" >
		</item>
		<item name="Interest on Refunds" url="pub/p17.htm#P17_Interest_on_Refunds" >
		</item>
		<item name="Past Due Refund" url="pub/p17.htm#P17_Past-Due_Refund" >
		</item>
	</book>
	<book name="Other Refund Information" >
		<item name="Change of Address" url="pub/p17.htm#P17_Change_Address" >
		</item>
		<item name="What If I Made a Mistake?" url="pub/p17.htm#P17Sec2Item21" >
		</item>
		<item name="Amended Returns and Claims for Refund" url="pub/p17.htm#P17_Amended_Returns" >
		</item>
		<item name="Time For Filing a Claim for Refund" url="pub/p17.htm#P17_Time_for_filing" >
		</item>
		<item name="Limit on Amount of Refund" url="pub/p17.htm#P17_Limit_on_amount" >
		</item>
	</book>
	<book name="Penalties and Fraud" url="pub/p17.htm#P17_Penalties" >
		<item name="Civil Penalties" url="pub/p17.htm#P17_Civil_Penalties" >
		</item>
		<item name="Frivolous Tax Submission" url="pub/p17.htm#P17_Frivolous" >
		</item>
		<item name="Fraud" url="pub/p17.htm#p17_Fraud" >
		</item>
		<item name="Failure to Supply SSN" url="pub/p17.htm#P17_Failure_supply_SSN" >
		</item>
		<item name="Criminal Penalties" url="pub/p17.htm#P17_Criminal_Penalties" >
		</item>
	</book>
</tocdata>
