IRS Publications Reference
The IRS publications that TaxBreakTools calculators are based on, with current revision dates and retirement status. Two publications (535 and 972) have been retired by the IRS and are noted below.
Last verified: . Submit an update if a publication has been revised since this date.
Primary reference for individual filers. Covers filing status, standard deductions, credits, and all income types.
Used by: Federal Income Tax, Tax Bracket, Tax Refund, Capital Gains, Senior Tax Deduction, SALT Deduction
Primary reference for self-employed filers and sole proprietors. Replaced most content from the retired Pub 535.
Used by: Self-Employment Tax
Governs the deductibility of business vehicle use and travel. Only the business-use percentage of expenses qualifies.
Used by: Car Loan Interest Deduction
Covers withholding on wages and estimated quarterly payments. Includes safe-harbor rules and the percentage method tables.
Used by: Paycheck, W-4, Quarterly Tax
Retired by the IRS. Content has been redistributed to Pub 334 (small business) and other topic-specific publications. Archive copy linked.
Covers the home office deduction including both the simplified method ($$5/sq ft up to 300 sq ft) and the actual expense method.
Used by: Self-Employment Tax (home office)
Covers deductibility of mortgage interest on primary and second homes. The deduction applies to loans up to $750,000 for post-2017 mortgages.
Used by: SALT/Itemized Deduction
Covers the American Opportunity Credit, Lifetime Learning Credit, student loan interest deduction, and 529 plans.
Child Tax Credit
Retired after Tax Year 2020
Per the IRS: "For tax year 2021 and later, you will no longer use Pub. 972." The Child Tax Credit is now calculated using Schedule 8812 (Credits for Qualifying Children).
Used by: Child Tax Credit (uses Schedule 8812)
Regulatory guidance also referenced
- Rev. Proc. 2024-40 — 2025 inflation adjustments: standard deductions, tax brackets, EITC thresholds, capital gains rate thresholds. IRS announcement
- Rev. Proc. 2025-32 — 2026 inflation adjustments including OBBBA changes. IRS announcement
- IRS Notice 2024-80 — 2025 retirement account contribution limits (401(k), IRA, SIMPLE IRA).
- IRS Notice 2025-67 — 2026 retirement account contribution limits.
See Tax Law Updates for a full summary of recent tax law changes.