America?s number one bestselling tax guide offers the best balance of thoroughness, organization, and usability For over half a century, more than 39 million Americans have turned to J.K. Lasser for easy–to–follow, expert advice and guidance on planning and filing their taxes. Written by a team of tax specialists, J.K. Lasser?s Your Income Tax 2014 includes all the outstanding features that have made this book the nation’s all–time top–selling tax guide. It covers some of the most important topics associated with your taxes, from what must you report as income and strategies that will save you on taxes to how much tax do you actually owe and what deductions can you claim. As an added value, you can gain direct access to bonus materials through jklasser.com, including links to the latest tax forms from the IRS, up–to–the–minute tax law changes, small business help, and much more. Filled with in–depth insights and timely advice, this is the guide of choice for today’s serious taxpayer. Contains over 2,500 easy–to–use tax planning tips and strategies and easy–to–understand coverage of the year?s tax law changes Includes filing tips and instructions to help you prepare your 2013 return Comprised of a quick reference section that highlights what?s new for 2013 as well as a topic index to help pinpoint the biggest money–saving deductions Offers instruction for customers who use software or CPAs to file their taxes Filled with practical tax guidance you can?t find anywhere else, J.K. Lasser?s Your Income Tax 2014 will help you plan and file your 2013 tax return in the most efficient way possible. INDICE: What?s New for 2013 xxv Key Tax Numbers for 2013 xxix Tax–Saving Opportunities xxxi FILING BASICS 1 Do You Have to File a 2013 Tax Return? 3 Filing Tests for Dependents: 2013 Returns 4 Where to File 5 Filing Deadlines (on or before) 6 Choosing Which Tax Form to File 8 1 Filing Status 9 REPORTING YOUR INCOME 31 2 Wages, Salary, and Other Compensation 33 3 Fringe Benefits 50 4 Dividend and Interest Income 72 5 Reporting Property Sales 97 6 Tax–Free Exchanges of Property 139 7 Retirement and Annuity Income 154 8 IRAs 188 9 Income From Real Estate Rentals and Royalties 227 10 Loss Restrictions: Passive Activities and At–Risk Limits 244 11 Other Income 272 CLAIMING DEDUCTIONS 293 12 Deductions Allowed in Figuring Adjusted Gross Income 295 13 Claiming the Standard Deduction or Itemized Deductions 304 14 Charitable Contribution Deductions 312 15 Itemized Deduction for Interest Expenses 336 16 Deductions for Taxes 352 17 Medical and Dental Expense Deductions 359 18 Casualty and Theft Losses and Involuntary Conversions 377 19 Deducting Job Costs and Other Miscellaneous Expenses 401 20 Travel and Entertainment Expense Deductions 415 21 Personal Exemptions 441 PERSONAL TAX COMPUTATIONS 455 22 Figuring Your Regular Income Tax Liability 457 23 Alternative Minimum Tax (AMT) 461 24 Computing the Kiddie Tax on Your Child’s Investment Income 469 25 Personal Tax Credits Reduce Your Tax Liability 475 26 Tax Withholdings 491 27 Estimated Tax Payments 498 28 Additional Medicare Taxes 504 TAX PLANNING 511 29 Tax Savings for Residence Sales 513 30 Tax Rules for Investors in Securities 528 31 Tax Savings for Investors in Real Estate 546 32 Tax Rules for Investors in Mutual Funds 559 33 Educational Tax Benefi ts 567 34 Special Tax Rules for Senior Citizens 585 35 Members of the Armed Forces 594 36 How To Treat Foreign Earned Income 601 37 Planning Alimony and Marital Settlements 612 38 Household Employment Taxes (Nanny Tax) 619 39 Gift and Estate Tax Planning Basics 624 BUSINESS TAX PLANNING 633 40 Income or Loss From Your Business or Profession 635 41 Retirement and Medical Plans for Self–Employed 663 42 Claiming Depreciation Deductions 673 43 Deducting Car and Truck Expenses 690 44 Sales of Business Property 704 45 Figuring Self–Employment Tax 711 FILING YOUR RETURN AND WHAT HAPPENS AFTER YOU FILE 719 46 Filing Your Return 721 47 Filing Refund Claims, and Amended Returns 733 48 If the IRS Examines Your Return 737 2013 TAX TABLE AND EIC TABLE 749 Form 1040 751 Schedule A 753 Schedule B 754 Dividend and Capital Gains Worksheet 755 2013 Tax Table 756 Tax Computation Worksheet 768 2013 EIC Table 769 GLOSSARY 779 INDEX 785
- ISBN: 978-1-118-73423-0
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 848
- Fecha Publicación: 19/12/2013
- Nº Volúmenes: 1
- Idioma: Inglés