J.K. Lasser's your income tax 2019: for preparing your 2018 tax return

Intro
 J.K. Lasser\'s Your Income Tax 2019
 How To Use Your Income Tax 2019
 Contents
 What\'s New for 2018
 Tax News for 2018
 Key Tax Numbers for 2018
 Tax-Saving Opportunities for 2018
 PART 1 FILING BASICS
 Do You Have to File a 2018 Tax Return?
 Filing Tests for Dependents: 2018 Returns
 Where to File Your 2018 Form 1040
 Filing Deadlines (on or before)
 The New Form 1040 and 1040 Schedules
 1 Filing Status
 1.1 Which Filing Status Should You Use?
 1.2 Tax Rates Based on Filing Status
 1.3 Filing Separately Instead of Jointly
 1.4 Filing a Joint Return
 1.5 Nonresident Alien Spouse 1.6 Community Property Rules1.7 Innocent Spouse Rules
 1.8 Separate Liability Relief for Former Spouses
 1.9 Equitable Relief
 1.10 Death of Your Spouse in 2018
 1.11 Qualifying Widow/Widower Status for 2018 If Your Spouse Died in 2017 or 2016
 1.12 Qualifying as Head of Household
 1.13 Filing for Your Child
 1.14 Return for Deceased
 1.15 Return for an Incompetent Person
 1.16 How a Nonresident Alien Is Taxed
 1.17 How a Resident Alien Is Taxed
 1.18 Who Is a Resident Alien?
 1.19 Certificate of Tax Compliance for Alien Leaving the United States
 1.20 Expatriation Tax PART 2 REPORTING YOUR INCOME2 Wages, Salary, and Other Compensation
 2.1 Salary and Wage Income
 2.2 Constructive Receipt of Year-End Paychecks
 2.3 Pay Received in Property Is Taxed
 2.4 Commissions Taxable When Credited
 2.5 Unemployment Benefits
 2.6 Strike Pay Benefits and Penalties
 2.7 Nonqualified Deferred Compensation
 2.8 Did You Return Wages Received in a Prior Year?
 2.9 Waiver of Executor\'s and Trustee\'s Commissions
 2.10 Life Insurance Benefits
 2.11 Educational Benefits for Employees\' Children
 2.12 Sick Pay Is Taxable
 2.13 Workers\' Compensation Is Tax Free 2.14 Disability Pay and Pensions2.15 Stock Appreciation Rights (SARs)
 2.16 Stock Options
 2.17 Restricted Stock
 3 Fringe Benefits
 3.1 Tax-Free Health and Accident Coverage Under Employer Plans
 3.2 Health Savings Accounts (HSAs) and Archer MSAs
 3.3 Reimbursements and Other Tax-Free Payments From Employer Health and Accident Plans
 3.4 Group-Term Life Insurance Premiums
 3.5 Dependent Care Assistance
 3.6 Adoption Benefits
 3.7 Education Assistance Plans
 3.8 Company Cars, Parking, and Transit Passes
 3.9 Working Condition Fringe Benefits
 3.10 De Minimis Fringe Benefits 3.11 Employer-Provided Retirement Advice3.12 Employee Achievement Awards
 3.13 Employer-Furnished Meals or Lodging
 3.14 Minister\'s Housing or Housing Allowance
 3.15 Cafeteria Plans Provide Choice of Benefits
 3.16 Flexible Spending Arrangements
 3.17 Company Services Provided at No Additional Cost
 3.18 Discounts on Company Products or Services
 4 Dividend and Interest Income
 4.1 Reporting Dividends and Mutual Fund Distributions
 4.2 Qualified Corporate Dividends Taxed at Favorable Capital Gain Rates
 4.3 Dividends From a Partnership, S Corporation, Estate, or Trust