J.K. Lasser's Your Income Tax 2014

What\'s New for 2015 xxv   Key Tax Numbers for 2015 xxix    FILING BASICS 1    1 Filing Status 9    REPORTING YOUR INCOME 33    2 Wages, Salary, and Other Compensation 35    3 Fringe Benefits 52    4 Dividend and Interest Income 74    5 Reporting Property Sales 100    6 Tax-Free Exchanges of Property 144    7 Retirement and Annuity Income 159    8 IRAs 193    9 Income From Real Estate Rentals and Royalties 234    10 Loss Restrictions: Passive Activities and At-Risk Limits 251    11 Other Income 279    CLAIMING DEDUCTIONS 301    12 Deductions Allowed in Figuring Adjusted Gross Income 303    13 Claiming the Standard Deduction or Itemized Deductions 312    14 Charitable Contribution Deductions 320    15 Itemized Deduction for Interest Expenses 344    16 For Investment or Business 357    17 Medical and Dental Expense Deductions 367    18 Casualty and Theft Losses and Involuntary Conversions 385    19 Deducting Job Costs and Other Miscellaneous Expenses 410    20 Travel and Entertainment Expense Deductions 424    21 Personal Exemptions 450    PERSONAL TAX COMPUTATIONS 465    22 Figuring Your Regular Income Tax Liability 467    23 Alternative Minimum Tax (AMT) 471    24 Computing the \"Kiddie Tax\" on Your Child\'s Investment Income 479    25 Personal Tax Credits Reduce Your Tax Liability 485    26 Tax Withholdings 504    27 Estimated Tax Payments 511    28 Additional Medicare Tax and Net Investment Income Tax 517    TAX PLANNING 523    29 Tax Savings for Residence Sales 525    30 Tax Rules for Investors in Securities 540    31 Tax Savings for Investors in Real Estate 556    32 Tax Rules for Investors in Mutual Funds 569    33 Educational Tax Benefits 578    34 Special Tax Rules for Senior Citizens and the Disabled 596    35 Members of the Armed Forces 607    36 How To Treat Foreign Earned Income 614    37 Planning Alimony and Marital Settlements 625    38 Other Taxes 632    39 Gift and Estate Tax Planning Basics 640    BUSINESS TAX PLANNING 649    40 Income or Loss From Your Business or Profession 651    41 Retirement and Medical Plans for Self-Employed 679    42 Claiming Depreciation Deductions 689    43 Deducting Car and Truck Expenses 706    44 Sales of Business Property 720    45 Figuring Self-Employment Tax 727    FILING YOUR RETURN AND WHAT HAPPENS AFTER YOU FILE 735    46 Filing Your Return 737    47 Filing Refund Claims, and Amended Returns 749    48 If the IRS Examines Your Return 753    2015 TAX TABLE AND TAX COMPUTATION WORKSHEET 765    2015 Tax Table 766    2015 Tax Computation Worksheet 778