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J.K. Lasser′s Your Income Tax 2022, Professional E dition

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Buch | Hardcover
1088 Seiten
2022
John Wiley & Sons Inc (Verlag)
978-1-119-83926-2 (ISBN)
CHF 119,95 inkl. MwSt
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The latest edition of the leading resource for individual tax preparation in the US 

Fully revised to reflect numerous changes to the 2021 tax code, J.K. Lasser's Your Income Tax Professional Edition 2022 delivers step-by-step instructions that walk you through each worksheet and form you’ll need to help your clients file their taxes. This popular guide provides tax-saving advice on every available deduction, so you can be sure your clients are keeping as much money in their pockets as possible. 

You’ll find special features included throughout the guide, including new tax laws, recent IRS rulings and court decisions, tax filing pointers, and tax planning strategies. The book also offers: 



Critical information on the impact of the American Rescue Plan Act (ARPA) and the Consolidated Appropriations Act, 2021 (CAA) on individual tax filings 
Discussions of—and guidance for—practicing before the Internal Revenue Service 
A set of the most used 2021 tax forms 
Citations of tax law authorities 

The gold standard in tax preparation guides for Certified Public Accountants, other accountants, and tax preparers, J.K. Lasser's Your Income Tax Professional Edition 2022 is a fully updated, one-stop resource designed to help you deliver unmatched service to individual taxpayers. 

What’s New for 2021 xxvii

Tax News for 2021 xxvii

Key Tax Numbers for 2021 xxx

Tax-Saving Opportunities for 2021 and Beyond xxxiii

Pending Tax Rule Changes xxxiv

Expiring Provisions xxxv

Infrastructure Investment and Jobs Act xxxvi

Filing Basics 1

1. Filing Status 9

Reporting Your Income 35

2. Wages, Salary, and Other Compensation 37

3. Fringe Benefits 56

4. Dividend and Interest Income 84

5. Reporting Property Sales 112

6. Tax-Free Exchanges of Property 160

7. Retirement and Annuity Income 174

8. IRAs 214

9. Income From Real Estate Rentals and Royalties 267

10. Loss Restrictions: Passive Activities and At-Risk Limits 287

11. Other Income 317

Claiming Deductions 341

12. Deductions Allowed in Figuring Adjusted Gross Income 343

13. Claiming the Standard Deduction or Itemized Deductions 349

14. Charitable Contribution Deductions 356

15. Itemized Deduction for Interest Expenses 384

16. Deductions for Taxes 402

17. Medical and Dental Expense Deductions 411

18. Casualty and Theft Losses and Involuntary Conversions 431

19. Other Itemized Deductions 455

20. Travel and Meal Expense Deductions 458

Personal Tax Computations 479

21. Dependents 481

22. Figuring Your Regular Income Tax Liability 495

23. Alternative Minimum Tax (AMT) 500

24. Computing the “Kiddie Tax” on Your Child’s Unearned Income 508

25. Personal Tax Credits Reduce Your Tax Liability 514

26. Tax Withholdings 538

27. Estimated Tax Payments 546

28. Additional Medicare Tax and Net Investment Income Tax 552

Tax Planning 559

29. Tax Savings for Residence Sales 561

30. Tax Rules for Investors in Securities 578

31. Tax Savings for Investors in Real Estate 595

32. Tax Rules for Investors in Mutual Funds 609

33. Educational Tax Benefits 618

34. Special Tax Rules for Senior Citizens and the Disabled 636

35. Members of the Armed Forces 651

36. How To Treat Foreign Earned Income 659

37. Planning Alimony and Marital Settlements 670

38. Other Taxes 676

39. Gift and Estate Tax Planning Basics 682

Business Tax Planning 691

40. Income or Loss From Your Business or Profession 693

41. Retirement and Medical Plans for Self-Employed 723

42. Claiming Depreciation Deductions 736

43. Deducting Car and Truck Expenses 753

44. Sales of Business Property 768

45. Figuring Self-Employment Tax 775

Filing Your Return and What Happens After You File 785

46. Filing Your Return 787

47. Filing Refund Claims, and Amended Returns 795

48. If the IRS Examines Your Return 799

2021 Tax Forms 813

Tax Law Authorities 857

Citations of Authority 863

Practice Before the IRS 975

Glossary 1015

Index 1021

Erscheinungsdatum
Verlagsort New York
Sprache englisch
Maße 215 x 285 mm
Gewicht 2632 g
Themenwelt Schulbuch / Wörterbuch Lexikon / Chroniken
Recht / Steuern Steuern / Steuerrecht
Wirtschaft Betriebswirtschaft / Management
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-119-83926-2 / 1119839262
ISBN-13 978-1-119-83926-2 / 9781119839262
Zustand Neuware
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