J.K. Lasser′s Your Income Tax 2022, Professional E dition
John Wiley & Sons Inc (Verlag)
978-1-119-83926-2 (ISBN)
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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 | 11.03.2022 |
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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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