What are the most commonly used IRS publications? IRS publications most commonly referenced are: Publication 17 - Tax Guide for Individuals Used for general tax information and preparation of the 1040 return. Publication 529 - Miscellaneous Deductions Used for preparation of the 2106 and misc deductions on the Schedule A. Publication 535 - Business Expenses Used for direction on where to report business expenses. Publication 544 - Sales and Other Dispositions of Assets Used in reference for reporting 1099-A on return. Publication 596 - Earned Income Credit Used in reference for qualifications to claim this credit. Publication 946 - How to Depreciate Property Used for depreciating and preparation of the form 4562. Publication 970 - Tax Benefits for Education Used for completion of the form 8863 to claim education tax credit. Publication 972 - Child Tax Credit Used for qualifications of the child tax credit and if it can be claimed. Publication 3112 - IRS e-file Application and Participation Explains how to apply and participate in the IRS e-file program. Publication 3524 – EITC Checklist Summary of EITC eligibility. Publication 4681 - Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals) Used in reference for reporting 1099-A and 1099-C on tax returns.