J.K. Lasser′s Your Income Tax 2021
John Wiley & Sons Inc (Verlag)
978-1-119-74222-7 (ISBN)
For more than 65 years, J.K. Lasser’s Your Income Tax, Professional Edition has been the smartest guide to professional tax filing and planning available. It pairs the trusted guidance, clear advice, and money-saving tips you’ll find in Your Income Tax with the citations of tax authorities professionals need to locate relevant law, IRS rulings, and court decisions. Updated with all the changes relevant to the 2020 tax year, the new edition makes sure you’re armed with the latest on how to maximize deductions and shelter income, as well as useful examples of how the latest tax law applies to individual situations.
Designed to save you hours of wading through Internal Revenue Code or IRS materials—and presented in a down-to-earth, easily comprehensible style—you’ll also find special icons calling out what’s new, including the latest laws, rulings, court decisions, filing pointers, and planning strategies. Whatever you need to know as a professional, you’ll be able to find it quickly and easily.
Clear, expert answers to tough tax questions
New and amended laws, court decisions, IRS rulings, and more
Source literature via citations and references from the Code, courts, and IRS
The impact of the 2019 SECURE Act and the 2020 CARES Act
Keeping up with the latest on tax law is a full-time job—but that doesn’t mean you need to do it on top of your full-time job: the experts at J.K. Lasser’s Your Income Tax Professional Edition 2021 have done all that work for you—allowing you to concentrate on giving your clients the authoritative, detailed, and reliable advice they expect and need.
J.K. Lasser Institute has been the premier publisher of consumer tax guides since 1939, when Jacob Kay Lasser first published Your Income Tax. Since then, the guide has been published continuously for over seventy years and read by over 39,000,000 people. The J.K. Lasser Institute also publishes personal finance books such as Small Business Taxes and 1001 Deductions and Tax Breaks. J.K. Lasser Institute spokespeople are regularly sought after as media tax experts. They regularly appear on such broadcast programs as CNBC, CNN, and Bloomberg TV. They are also often featured in numerous periodicals, including The Wall Street Journal, USA Today, Self Magazine, The New York Times, Newsweek and Reader's Digest.
What’s New for 2020 xxvii
Tax News for 2020 xxvii
Key Tax Numbers for 2020 xxx
Tax-Saving Opportunities for 2020 xxxiii
Payments Resulting from the CARES Act xxxiv
Expiring Provisions xxxiv
Filing Basics 1
Do You Have to File a 2020 Tax Return? 2
Filing Tests for Dependents: 2020 Returns 4
Where to File Your 2020 Form 1040 or 1040-SR 5
Filing Deadlines (on or before) 6
What Forms Do You Need to File? 8
Filing Status 9
Reporting Your Income 35
Wages, Salary, and Other Compensation 37
Fringe Benefits 56
Dividend and Interest Income 82
Reporting Property Sales 110
Tax-Free Exchanges of Property 158
Retirement and Annuity Income 172
IRAs 211
Income From Real Estate Rentals and Royalties 260
Loss Restrictions: Passive Activities and At-Risk Limits 280
Other Income 310
Claiming Deductions 335
Deductions Allowed in Figuring Adjusted Gross Income 337
Claiming the Standard Deduction or Itemized Deductions 343
Charitable Contribution Deductions 350
Itemized Deduction for Interest Expenses 377
Deductions for Taxes 395
Medical and Dental Expense Deductions 404
Casualty and Theft Losses and Involuntary Conversions 424
Other Itemized Deductions 448
Travel and Meal Expense Deductions 451
Personal Tax Computations 473
Dependents 475
Figuring Your Regular Income Tax Liability 489
Alternative Minimum Tax (AMT) 494
Computing the “Kiddie Tax” on Your Child’s Unearned Income 502
Personal Tax Credits Reduce Your Tax Liability 508
Tax Withholdings 532
Estimated Tax Payments 539
Additional Medicare Tax and Net Investment Income Tax 545
Tax Planning 551
Tax Savings for Residence Sales 553
Tax Rules for Investors in Securities 570
Tax Savings for Investors in Real Estate 587
Tax Rules for Investors in Mutual Funds 601
Educational Tax Benefits 610
Special Tax Rules for Senior Citizens and the Disabled 629
Members of the Armed Forces 644
How To Treat Foreign Earned Income 652
Planning Alimony and Marital Settlements 663
Other Taxes 670
Gift and Estate Tax Planning Basics 676
Business Tax Planning 685
Income or Loss From Your Business or Profession 687
Retirement and Medical Plans for Self-Employed 717
Claiming Depreciation Deductions 730
Deducting Car and Truck Expenses 747
Sales of Business Property 762
Figuring Self-Employment Tax 769
Filing Your Return and What Happens After You File 779
Filing Your Return 781
Filing Refund Claims, and Amended Returns 789
If the IRS Examines Your Return 793
2020 Tax Forms 807
Citations of Authority 845
Practice Before The IRS 963
Glossary 1001
Index 1007
Erscheinungsdatum | 04.05.2021 |
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Reihe/Serie | J.K. Lasser |
Verlagsort | New York |
Sprache | englisch |
Maße | 219 x 284 mm |
Gewicht | 2612 g |
Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
Wirtschaft ► Betriebswirtschaft / Management | |
Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
ISBN-10 | 1-119-74222-6 / 1119742226 |
ISBN-13 | 978-1-119-74222-7 / 9781119742227 |
Zustand | Neuware |
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