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<tocdata>
	<book name="5. Wages, Salaries, and Other Earnings" url="pub/p17a.htm#P17_Wages_Salaries" >
		<item name="Reminder" url="pub/p17a.htm#P17Sec7Item46" >
		</item>
		<item name="Introduction" url="pub/p17a.htm#P17Sec7Item47" >
		</item>
		<item name="Employee Compensation" url="pub/p17a.htm#P17_Employee" >
		</item>
		<item name="Child-care Providers" url="pub/p17a.htm#P17_Child_care_providers" >
		</item>
		<item name="Miscellaneous Compensation" url="pub/p17a.htm#P17_Misc_Comp" >
		</item>
		<item name="Bonuses and Awards" url="pub/p17a.htm#P17_Bonuses" >
		</item>
		<item name="Note Received for Services" url="pub/p17a.htm#P17_Note_received" >
		</item>
		<item name="Social Security and Medicare Taxes Paid by Employer" url="pub/p17a.htm#P17_SS_and_Medicare" >
		</item>
		<item name="Stock Appreciation Rights" url="pub/p17a.htm#P17_Stock_appreciation" >
		</item>
		<book name="Fringe Benefits" url="pub/p17a.htm#P17_Fringe_Benefits" >
			<item name="Accident or Health Plan" url="pub/p17a.htm#P17_Accident" >
			</item>
			<item name="Adoption Assistance" url="pub/p17a.htm#P17_Adoption_Assist" >
			</item>
			<item name="De Minimis Benefits" url="pub/p17a.htm#P17_De_Minimis" >
			</item>
			<item name="Education Assistance" url="pub/p17a.htm#P17_Education_Assist" >
			</item>
			<item name="Employer-Provided Vehicles" url="pub/p17a.htm#P17_Employer-Provided" >
			</item>
			<item name="Group-Term Life Insurance" url="pub/p17a.htm#P17_Group-Term_Life" >
			</item>
			<item name="Retirement Planning Services" url="pub/p17a.htm#P17_Retirement_Services" >
			</item>
			<item name="Transportation" url="pub/p17c.htm#P17_Transportation" >
			</item>
			<item name="Retirement Plan Contributions" url="pub/p17a.htm#P17_Retirement_Contrib" >
			</item>
			<item name="Stock Options" url="pub/p17a.htm#P17_Stock_opts" >
			</item>
			<item name="Restricted Property" url="pub/p17a.htm#P17_Restricted" >
			</item>
		</book>
		<book name="Special Rules for Certain Employees" url="pub/p17.htm#P17_Special_Rules" >
			<item name="Clergy" url="pub/p17a.htm#P17_Clergy" >
			</item>
			<item name="Members of Religious Orders" url="pub/p17a.htm#P17_Religious_Orders" >
			</item>
			<item name="Foreign Employer" url="pub/p17a.htm#P17_Foreign_Employer" >
			</item>
			<item name="Employment Abroad" url="pub/p17a.htm#P17_Employment_abroad" >
			</item>
			<item name="Military" url="pub/p17a.htm#P17_Military" >
			</item>
			<item name="Volunteers" url="pub/p17a.htm#P17_Volunteers" >
			</item>
			<item name="Sickness and Injury Benefits" url="pub/p17a.htm#P17_Sickness_Injury" >
			</item>
			<item name="Disability Income" url="pub/p17a.htm#P17_Disability" >
			</item>
			<item name="Military and Government Disability Pensions" url="pub/p17a.htm#P17_Military_Disability" >
			</item>
			<item name="Long-Term Care Insurance Contracts" url="pub/p17a.htm#P17_Long_term_care" >
			</item>
			<item name="Workers&apos; Compensation" url="pub/p17a.htm#P17_Workers_Comp" >
			</item>
			<item name="Other Sickness and Injury Benefits" url="pub/p17a.htm#P17_Other_Sickness" >
			</item>
		</book>
	</book>
	<book name="6. Tip Income" url="pub/p17a.htm#P17_Tip_Income" >
		<item name="Introduction" url="pub/p17a.htm#P17Sec8Item52" >
		</item>
		<item name="Keeping a Daily Tip Record" url="pub/p17a.htm#P17Sec8Item53" >
		</item>
		<item name="Reporting Tips to Your Employer" url="pub/p17a.htm#P17Sec8Item54" >
		</item>
		<item name="Reporting Tips on Your Tax Return" url="pub/p17a.htm#P17Sec8Item55" >
		</item>
		<item name="Allocated Tips" url="pub/p17a.htm#P17Sec8Item56" >
		</item>
	</book>
	<chunk name="7. Interest Income" url="pub/p17a.htm#P17_Interest_Income" ref="tc_toc22.xml" >
	</chunk>
	<book name="8. Dividends and Other Corporate Distributions" url="pub/p17a.htm#P17_Dividends_and_Other" >
		<item name=" Reminder" url="pub/p17a.htm#P17Sec10Item64" >
		</item>
		<item name="Introduction" url="pub/p17a.htm#P17Sec10Item65" >
		</item>
		<item name="General Information" url="pub/p17a.htm#P17Sec10Item66" >
		</item>
		<item name="Form 1099-DIV" url="pub/p17a.htm#P17_Form_1099-DIV" >
		</item>
		<item name="Form 1099-MISC" url="pub/p17a.htm#P17_Form_1099-MISC" >
		</item>
		<item name="Ordinary Dividends" url="pub/p17a.htm#P17_Ordinary_Dividends" >
		</item>
		<item name="Capital Gain Distributions" url="pub/p17a.htm#P17_Capital_Gain" >
		</item>
		<item name="Distributions of Stock and Stock Rights" url="pub/p17a.htm#P17_Stock_and_Stock_Rights" >
		</item>
		<item name="Other Distributions" url="pub/p17a.htm#P17_Distributions" >
		</item>
		<item name="Dividends on Insurance Policies" url="pub/p17a.htm#P17_insurance policies" >
		</item>
		<item name="How To Report Dividend Income" url="pub/p17a.htm#P17_How_Dividend_Income" >
		</item>
	</book>
	<book name="9. Rental Income and Expenses" url="pub/p17a.htm#P17_Rental_Income_Expenses" >
		<item name="Introduction" url="pub/p17a.htm#P17Sec11Item73" >
		</item>
		<item name="Rental Income" url="pub/p17a.htm#P17_Rental_Income" >
		</item>
		<item name="Advance Rent" url="pub/p17a.htm#P17_Advance_rent" >
		</item>
		<item name="Rental of Property Also Used as a Home" url="pub/p17a.htm#P17_Rental_Property" >
		</item>
		<item name="Rental Expenses" url="pub/p17a.htm#P17_Rental_Expenses" >
		</item>
		<item name="Repairs and Improvements" url="pub/p17a.htm#P17_Repairs_Improvements" >
		</item>
		<item name="Other Expenses" url="pub/p17a.htm#P17_Other_Expenses" >
		</item>
		<item name="Insurance Premiums Paid in Advance" url="pub/p17a.htm#P17_premiums_paid_advance" >
		</item>
		<item name="Local Benefit Taxes" url="pub/p17a.htm#P17_Local_benefit_taxes" >
		</item>
		<item name="Travel Expenses" url="pub/p17a.htm#P17_Travel_expenses" >
		</item>
		<item name="Tax Return Preparation" url="pub/p17a.htm#P17_return_preparation" >
		</item>
		<item name="Not Rented for Profit" url="pub/p17a.htm#P17_Not_Rented_Profit" >
		</item>
		<item name="Property Changed to Rental Use" url="pub/p17a.htm#P17_Changed_Rental_Use" >
		</item>
		<item name="Renting Part of Property" url="pub/p17a.htm#P17_Renting_Part" >
		</item>
		<item name="Personal Use of Dwelling Unit (Including Vacation Home)" url="pub/p17a.htm#P17_Use_Dwelling_Unit" >
		</item>
		<item name="Dwelling Unit Used as Home" url="pub/p17a.htm#P17_Dwelling_Used_Home" >
		</item>
		<item name="Figuring Days of Personal Use" url="pub/p17a.htm#P17_Days_Personal_Use" >
		</item>
		<item name="Main Home" url="pub/p17a.htm#P17_Main_home" >
		</item>
		<item name="How To Divide Expenses" url="pub/p17a.htm#P17_How_To_Divide" >
		</item>
		<item name="How To Figure Rental Income and Deductions" url="pub/p17a.htm#P17_How_Figure_Rental" >
		</item>
		<book name="Depreciation" url="pub/p17a.htm#P17Sec11Item80" >
			<item name="Depreciation Methods" url="pub/p17a.htm#P17Sec11Item80" >
			</item>
			<item name="Other Rules About Depreciable Property" url="pub/p17a.htm#P17_Depreciable_Property" >
			</item>
			<item name="Limits on Rental Losses" url="pub/p17a.htm#P17Sec11Item81" >
			</item>
			<item name="At-Risk Rules" url="pub/p17a.htm#P17_At-Risk_Rules" >
			</item>
			<item name="Passive Activity Limits" url="pub/p17a.htm#P17_Passive_Activity" >
			</item>
			<item name="How To Report Rental Income and Expenses" url="pub/p17a.htm#P17Sec11Item82" >
			</item>
		</book>
	</book>
	<book name="10. Retirement Plans, Pensions, and Annuities" url="pub/p17a.htm#P17Sec12" >
		<item name="Introduction" url="pub/p17a.htm#P17Sec12Item84" >
		</item>
		<item name="Disability Pensions" url="pub/p17a.htm#P17_Disability_Pensions" >
		</item>
		<item name="Purchased Annuities" url="pub/p17a.htm#P17_Purchased_Annuities" >
		</item>
		<item name="How To Report" url="pub/p17a.htm#P17_How_To_Report" >
		</item>
		<item name="Cost (Investment in the Contract)" url="pub/p17a.htm#P17_Cost" >
		</item>
		<item name="Simplified Method" url="pub/p17a.htm#P17_Simplified" >
		</item>
		<item name="Rollovers" url="pub/p17a.htm#P17_Rollovers" >
		</item>
		<item name="Special Additional Taxes" url="pub/p17a.htm#P17_Special_Additional" >
		</item>
		<item name="Tax on Early Distributions" url="pub/p17a.htm#P17_Early_Distributions" >
		</item>
		<item name="Survivors" url="pub/p17a.htm#P17_Survivors" >
		</item>
	</book>
	<book name="11. Social Security and Equivalent Railroad Retirement Benefits" url="pub/p17a.htm#P17_SS_RR_Benefits" >
		<item name="Introduction" url="pub/p17a.htm#P17Sec13Item92" >
		</item>
		<item name="Are Any of Your Benefits Taxable?" url="pub/p17a.htm#P17_Your_Benefits_Taxable" >
		</item>
		<item name="How To Report Your Benefits" url="pub/p17a.htm#P17_How_To_Benefits" >
		</item>
		<item name="How Much Is Taxable?" url="pub/p17a.htm#P17_How_Much_Taxable" >
		</item>
		<item name="Examples" url="pub/p17a.htm#P17_Examples" >
		</item>
		<item name="Deductions Related to Your Benefits" url="pub/p17a.htm#P17_Deductions_Related" >
		</item>
		<item name="Repayments More Than Gross Benefits" url="pub/p17a.htm#P17_Gross_Benefits" >
		</item>
	</book>
	<book name="12. Other Income" url="pub/p17a.htm#P17Sec14" >
		<item name="What&apos;s New" url="pub/p17a.htm#P17Sec14Item97" >
		</item>
		<item name="Introduction" url="pub/p17a.htm#P17Sec14Item98" >
		</item>
		<item name="Bartering" url="pub/p17a.htm#P17_Bartering" >
		</item>
		<item name="Canceled Debts" url="pub/p17a.htm#P17_Canceled_Debts" >
		</item>
		<item name="Exceptions" url="pub/p17a.htm#P17_Exceptions" >
		</item>
		<item name="Student Loans" url="pub/p17a.htm#P17_Student_loans" >
		</item>
		<item name="Life Insurance Proceeds" url="pub/p17a.htm#P17_Life_Ins_Proceeds" >
		</item>
		<item name="Proceeds Received in Installments" url="pub/p17a.htm#P17_Proceeds_installments" >
		</item>
		<item name="Endowment Contract Proceeds" url="pub/p17a.htm#P17_Endowment" >
		</item>
		<item name="Accelerated Death Benefits" url="pub/p17a.htm#P17_Death_Benefits" >
		</item>
		<item name="Public Safety Officers Killed in the Line of Duty" url="pub/p17a.htm#P17_safety_officers" >
		</item>
		<item name="Partnership Income" url="pub/p17a.htm#P17_Partnership" >
		</item>
		<item name="S Corporation Income" url="pub/p17a.htm#P17_S_Corp_Income" >
		</item>
		<item name="Recoveries" url="pub/p17a.htm#P17_Recoveries" >
		</item>
		<item name="Itemized Deduction Recoveries" url="pub/p17a.htm#P17_Itemized_Deduction" >
		</item>
		<item name="Rents from Personal Property" url="pub/p17a.htm#P17_Rents_Personal" >
		</item>
		<item name="Repayments" url="pub/p17a.htm#P17_Repayments" >
		</item>
		<item name="Royalties" url="pub/p17a.htm#P17_Royalties" >
		</item>
		<item name="Unemployment Benefits" url="pub/p17a.htm#P17_Unemployment" >
		</item>
		<item name="Welfare and Other Public Assistance Benefits" url="pub/p17a.htm#P17_Welfare_Benefits" >
		</item>
		<item name="Other Income" url="pub/p17a.htm#P17Sec14Item111" >
		</item>
	</book>
</tocdata>
