<?xml version='1.0' encoding='ISO-8859-1'?>
<tocdata>
	<book name="Wages" >
		<item name="Bonuses" url="tips/Income/Wages/bonuses.htm" >
		</item>
		<item name="Sources of Income" url="tips/Income/Wages/KINCOME.htm" >
		</item>
		<item name="Wage and Tax Statement (W-2)" url="tips/Income/Wages/kfw2.htm" >
		</item>
	</book>
	<book name="Interest and Dividends" >
		<item name="Reporting a Child&apos;s Income on Your Return" url="tips/Personal_Dependents/Dependents/kf8814.htm" >
		</item>
		<item name="Foreign Bank and Financial Accounts" url="tips/Income/Interest_Dividends/kftdf90.htm" >
		</item>
		<item name="Interest and Dividend Income" url="tips/Income/Interest_Dividends/KSCHD1.htm" >
		</item>
		<item name="Investment Interest Paid" url="tips/Deductions_Credits/Other/kf4952.htm" >
		</item>
		<item name="U.S. Savings Bond Interest Exclusion" url="tips/Income/Interest_Dividends/kf8815.htm" >
		</item>
		<item name="Original Issue Discount (OID)" url="tips/Income/Interest_Dividends/KGASTS17.htm" >
		</item>
	</book>
	<book name="State and Other Government Payments" >
		<item name="State and Local Income Tax Refunds" url="tips/Income/State_Gov_payments/StateandLocalRefunds.htm" >
		</item>
		<item name="Unemployment Income" url="tips/Income/State_Gov_payments/kumpinc.htm" >
		</item>
	</book>
	<book name="Stock Sales" >
		<item name="Backup Withholding" url="tips/Filing/Other/kpaywhld.htm#Wks_Backup_Withholding_Biw" >
		</item>
		<item name="Investment Interest Paid" url="tips/Deductions_Credits/Other/kf4952.htm" >
		</item>
		<item name="Cost (Basis)" url="tips/Income/Mutual_Funds/kgast.htm" >
		</item>
		<item name="Fractional Shares" url="tips/Income/Stock_Sales/kgasts3.htm" >
		</item>
		<item name="Nontaxable Exchanges" url="tips/Income/Stock_Sales/KGASTs4.htm" >
		</item>
		<item name="Nontaxable Distributions" url="tips/Income/Mutual_Funds/kgasts15.htm" >
		</item>
		<item name="Sale Expenses" url="tips/Income/Stock_Sales/kgasts16.htm" >
		</item>
		<item name="Stock Acquired with an ISO" url="tips/Income/Stock_Options/KGASTs7.htm" >
		</item>
		<item name="Stock Dividends" url="tips/Income/Stock_Sales/kgasts5.htm" >
		</item>
		<item name="Stock Splits" url="tips/Income/Stock_Sales/kgasts13.htm" >
		</item>
		<item name="Wash Sales" url="tips/Income/Mutual_Funds/kgasts9.htm" >
		</item>
		<item name="Capital Loss Carryovers" url="tips/Income/Other_Income/kgasts10.htm" >
		</item>
		<item name="Amount Realized" url="tips/Income/Mutual_Funds/mutassts2.htm" >
		</item>
		<item name="Holding Period" url="tips/Income/Mutual_Funds/mutassts3.htm" >
		</item>
		<item name="Basis" url="tips/Income/Mutual_Funds/mutassts4.htm" >
		</item>
		<item name="Original Basis" url="tips/Income/Mutual_Funds/mutassts6.htm" >
		</item>
		<item name="Adjusted Basis" url="tips/Income/Mutual_Funds/mutassts8.htm" >
		</item>
		<item name="Shares Purchased Through Reinvestment" url="tips/Income/Mutual_Funds/mutassts7.htm" >
		</item>
		<item name="Special Cases" url="tips/Income/Mutual_Funds/mutassts16.htm" >
		</item>
		<item name="Small Business Stock" url="tips/Income/Mutual_Funds/mutassts26.htm" >
		</item>
	</book>
	<book name="Mutual Funds" >
		<item name="Cost (Basis)" url="tips/Income/Mutual_Funds/kgast.htm" >
		</item>
		<item name="Nontaxable Distributions" url="tips/Income/Mutual_Funds/kgasts15.htm" >
		</item>
		<item name="Wash Sales" url="tips/Income/Mutual_Funds/kgasts9.htm" >
		</item>
		<item name="Selling Mutual Fund Shares" url="tips/Income/Mutual_Funds/mutassts1.htm" >
		</item>
		<item name="Amount Realized" url="tips/Income/Mutual_Funds/mutassts2.htm" >
		</item>
		<item name="Holding Period" url="tips/Income/Mutual_Funds/mutassts3.htm" >
		</item>
		<item name="Basis" url="tips/Income/Mutual_Funds/mutassts4.htm" >
		</item>
		<item name="Original Basis" url="tips/Income/Mutual_Funds/mutassts6.htm" >
		</item>
		<item name="Adjusted Basis" url="tips/Income/Mutual_Funds/mutassts8.htm" >
		</item>
		<item name="Shares Purchased Through Reinvestment" url="tips/Income/Mutual_Funds/mutassts7.htm" >
		</item>
		<item name="Identifying Shares Sold" url="tips/Income/Mutual_Funds/mutassts9.htm" >
		</item>
		<item name="Three Methods" url="tips/Income/Mutual_Funds/mutassts10.htm" >
		</item>
		<item name="Average Basis Method" url="tips/Income/Mutual_Funds/mutassts11.htm" >
		</item>
		<item name="Specific Share Method" url="tips/Income/Mutual_Funds/mutassts12.htm" >
		</item>
		<item name="First In, First Out Method" url="tips/Income/Mutual_Funds/mutassts13.htm" >
		</item>
		<item name="Holding Period Issues" url="tips/Income/Mutual_Funds/mutassts14.htm" >
		</item>
		<item name="Special Cases" url="tips/Income/Mutual_Funds/mutassts16.htm" >
		</item>
		<item name="Capital Gain Distributions" url="tips/Income/Mutual_Funds/mutassts18.htm" >
		</item>
		<item name="Exempt-Interest or Tax-Exempt Dividends" url="tips/Income/Mutual_Funds/mutassts20.htm" >
		</item>
		<item name="Undistributed Capital Gains" url="tips/Income/Mutual_Funds/mutassts22.htm" >
		</item>
		<item name="Small Business Stock" url="tips/Income/Mutual_Funds/mutassts26.htm" >
		</item>
		<item name="Reporting Mutual Fund Share Sales" url="tips/Income/Mutual_Funds/KGASTS12.htm" >
		</item>
	</book>
	<book name="Sale of a Home" >
		<item name="Sale of a Home" url="tips/Income/Sale_Home/kf2119.htm" >
		</item>
	</book>
	<book name="Stock Options" >
		<item name="Employee Stock Purchase Plan" url="tips/Income/Stock_Options/KGASTs8.htm" >
		</item>
		<item name="Employee Stock Options" url="tips/Income/Stock_Options/kgasts6.htm" >
		</item>
		<item name="Stock Acquired with an ISO" url="tips/Income/Stock_Options/KGASTs7.htm" >
		</item>
		<item name="Nonqualified Stock Options" url="tips/Income/Stock_Options/NonqualifiedStockOptions.htm" >
		</item>
	</book>
	<book name="Other Investment Income" >
		<item name="Children and Investment Income" url="tips/Personal_Dependents/Dependents/kf8615.htm" >
		</item>
		<item name="Options, Futures, and Straddles" url="tips/Income/Other_Invest/kgasts11.htm" >
		</item>
		<item name="Employee Stock Options" url="tips/Income/Stock_Options/kgasts6.htm" >
		</item>
	</book>
	<book name="Other Income" >
		<item name="Hobby Income" url="tips/Business/Income/hobby.htm" >
		</item>
		<item name="Scholarship Income" url="tips/Deductions_Credits/Education/ExclusionQualScholarships.htm" >
		</item>
		<item name="Cancellation of Student Loans" url="tips/Deductions_Credits/Education/CancellationOfStudentLoans.htm" >
		</item>
		<item name="What Is the Kiddie Tax?" url="tips/Personal_Dependents/Dependents/KiddieTax.htm" >
		</item>
		<item name="Children and Investment Income" url="tips/Personal_Dependents/Dependents/kf8615.htm" >
		</item>
		<item name="K-1, Estates and Trusts" url="tips/Income/Other_Income/KSCHDK1.htm" >
		</item>
		<item name="Foreign Bank and Financial Accounts" url="tips/Income/Interest_Dividends/kftdf90.htm" >
		</item>
		<item name="Foreign Earned Income Exclusion" url="tips/Income/Other_Income/kf2555.htm" >
		</item>
		<item name="Gambling Winnings" url="tips/Income/Other_Income/kfw2g.htm" >
		</item>
		<item name="Sources of Income" url="tips/Income/Wages/KINCOME.htm" >
		</item>
		<item name="Tip Income" url="tips/Income/Other_Income/kf4137.htm" >
		</item>
		<item name="Unemployment Income" url="tips/Income/State_Gov_payments/kumpinc.htm" >
		</item>
		<item name="Vacation Home Income" url="tips/Business/Rental/kvacation.htm" >
		</item>
		<item name="Alimony Received" url="tips/Income/Wages/KINCOME.htm#F1040_Alimony_Received" >
		</item>
		<item name="Alimony and Child Support" url="tips/Income/Other_Income/AlimonyAndChildSupport.htm" >
		</item>
		<item name="At-Risk Limits" url="tips/Business/Income/kf6198.htm" >
		</item>
		<item name="Capital Loss Carryovers" url="tips/Income/Other_Income/kgasts10.htm" >
		</item>
	</book>
</tocdata>
