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More About This Title J.K. Lasser's Your Income Tax 2013: For PreparingYour 2012 Tax Return
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English
- English
English
What's New for 2012 xxv
Key Tax Numbers for 2012 xxviii
Looking Ahead to 2013 xxxi
PART 1 FILING BASICS 1
Do You Have to File a 2012 Tax Return? 3
Filing Tests for Dependents: 2012 Returns 4
Where to File 5
Filing Deadlines (on or before) 6
Choosing Which Tax Form to File 8
1 Filing Status 9
PART 2 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 228
10 Loss Restrictions: Passive Activities and At-Risk Limits 245
11 Other Income 273
PART 3 CLAIMING DEDUCTIONS 295
12 Deductions Allowed in Figuring Adjusted Gross Income 297
13 Claiming the Standard Deduction or Itemized Deductions 306
14 Charitable Contribution Deductions 313
15 Itemized Deduction for Interest Expenses 337
16 Deductions for Taxes 353
17 Medical and Dental Expense Deductions 360
18 Casualty and Theft Losses and Involuntary Conversions 378
19 Deducting Job Costs and Other Miscellaneous Expenses 402
20 Travel and Entertainment Expense Deductions 416
21 Personal Exemptions 442
PART 4 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
PART 5 TAX PLANNING 505
28 Tax Planning Overview 507
29 Tax Savings for Residence Sales 511
30 Tax Rules for Investors in Securities 526
31 Tax Savings for Investors in Real Estate 544
32 Tax Rules for Investors in Mutual Funds 557
33 Educational Tax Benefi ts 565
34 Special Tax Rules for Senior Citizens 583
35 Members of the Armed Forces 592
36 How To Treat Foreign Earned Income 600
37 Planning Alimony and Marital Settlements 611
38 Household Employment Taxes (“Nanny Tax”) 618
39 Gift and Estate Tax Planning Basics 623
PART 6 BUSINESS TAX PLANNING 631
40 Income or Loss From Your Business or Profession 633
41 Retirement and Medical Plans for Self-Employed 660
42 Claiming Depreciation Deductions 670
43 Deducting Car and Truck Expenses 688
44 Sales of Business Property 702
45 Figuring Self-Employment Tax 708
PART 7 FILING YOUR RETURN AND WHAT HAPPENS AFTER YOU FILE 717
46 Filing Your Return 719
47 Filing Refund Claims, and Amended Returns 731
48 If the IRS Examines Your Return 735