Table of Contents
Part 1 The Income Tax Return 1 Chapter 1 Filing Information 3
Chapter 2 Filing Status 13
Chapter 3 Personal and Dependency Exemptions 25
Part 2 Income and Assets 41
Chapter 4 Wages, Salaries, and Other Earnings 43
Chapter 5 Interest Income 57
Chapter 6 Dividends and Other Corporate Distributions 69
Chapter 7 Rental Income and Expenses 77
Chapter 8 Retirement Plans, Pensions, and Annuities 93
Chapter 9 Social Security and Equivalent Railroad Retirement Benefits 109
Chapter 10 Other Types of Income 119
Chapter 11 Self-Employment Activities 133
Chapter 12 Basis of Property 155
Chapter 13 Sale of Property 165
Chapter 14 Sale of Home 183
Chapter 15 IRA and HSA Contributions 193
Chapter 16 Education-Related Adjustments 203
Chapter 17 Business-Related Adjustments 211
Chapter 18 Alimony 223
Part 3 Deductions and Credits 231
Chapter 19 Standard and Itemized Deductions 233
Chapter 20 Medical and Dental Expenses 239
Chapter 21 Tax Payments 249
Chapter 22 Interest Payments 257
Chapter 23 Charitable Contributions 269
Chapter 24 Nonbusiness Casualty and Theft Losses 283
Chapter 25 Miscellaneous Itemized Deductions 295
Chapter 26 Employee Business Expenses 305
Chapter 27 Earned Income Credit 323
Chapter 28 Child and Dependent Care Credit 341
Chapter 29 Child Tax Credit 349
Chapter 30 Education Credits 355
Chapter 31 Other Tax Credits 363
Part 4 Other Taxes 377
Chapter 32 Figuring the Regular Tax 379
Chapter 33 The Alternative Minimum Tax 389
Chapter 34 The Kiddie Tax 399
Chapter 35 Other Taxes 409
Part 5 Completion of the Filing Process 423
Chapter 36 Tax Payments and Refund Options 425
Chapter 37 Completing and Filing the Return 439
Part 6 Practices and Procedures 449
Chapter 38 Preparer Responsibilities and Penalties 451
Part 7 Ethics and Circular 230 463
Chapter 39 Rules Governing Authority to Practice before the IRS 465
Chapter 40 Duties and Restrictions Relating to Practice before the IRS 471
Chapter 41 Sanctions for Violating Circular 230 483
Answers to Review Questions 493
Appendix: IRS Resources 537
Index 539
