Ulteriori informazioni
The Most Trusted Name in Tax For over 80 years, more than 39 million Americans have trusted J.K. Lasser to help them save money at tax time
J.K. Lasser can save you MORE money!
Visit www.jklasser.com today for: - 365-day-a-year tax news, advice, and guidance
- Free tax supplement
Easy-to-Use Format
Explains Complex Tax Laws - FILING TIPS and FILING INSTRUCTIONS help you prepare your 2024 return
- PLANNING REMINDERS highlight year-end tax strategies for 2024 and planning opportunities for 2025 and later years
- CAUTIONS point out potential pitfalls to avoid and areas where you might expect IRS opposition
- LAW ALERTS indicate recent changes in the tax law and pending legislation before Congress
- COURT DECISIONS highlight key rulings from the Tax Court and other federal courts
- IRS ALERTS highlight key rulings and announcements from the IRS
- STATE CONSIDERATIONS call attention to issues on State and Local tax returns
Filing Basics (Part 1) - including:
Intro & Filing Status - Chap. 1
Dependents - Chap. 2
Wages, Salary - Chap. 3
Fringe Benefits - Chap. 4
Dividend and Interest - Chap. 5
Property Sales - Chap. 6
Property Tax-Free Exchanges- Chap. 7
Retirement and Annuity - Chap. 8
IRAs - Chap. 9
Real Estate Rentals - Chap. 10
Loss Restrictions - Chap. 11
Other Income - Chap. 12 Claiming Deductions (Part 2) - including:
Adjusted Gross Income - Chap. 13
Standard or Itemized - Chap. 14
Medical and Dental - Chap. 15
Deductions For Taxes - Chap. 16
Interest Expenses - Chap. 17
Charitable Contribution - Chap. 18
Casualty and Theft Losses - Chap. 19
Other Itemized Deductions - Chap. 20
Travel and Meal Expense - Chap. 21 Personal Tax Computations (Part 3) - including:
Income Tax Liability - Chap. 22
Alternative Minimum Tax - Chap. 23
Child's Unearned Income - Chap. 24
Personal Tax Credits - Chap. 25
Tax Withholdings - Chap. 26
Estimated Tax Payments - Chap. 27
Medicare Tax - Chap. 28 Tax Planning (Part 4) - including:
Residence Sales - Chap. 29
Investors in Securities - Chap. 30
Investors in Real Estate - Chap. 31
Investors in Mutual Funds - Chap. 32
Educational Benefits - Chap. 33
Senior Citizens - Chap. 34
Members of Armed Forces- Chap. 35
Foreign Earned Income - Chap. 36
Alimony Settlements - Chap. 37
Other Taxes - Chap. 38
Gift and Estate Tax - Chap. 39 Business Tax Planning (Part 5) - including:
Income or Loss - Chap. 40
Plans for Self-Employed - Chap. 41
Claiming Depreciation - Chap. 42
Car and Truck Expenses - Chap. 43
Sales of Business Property - Chap. 44
Self-Employment Tax - Chap. 45 Filing your Return and What Happens after you File (Part 6) - including:
Filing your Return - Chap. 46
Filing Refund Claims - Chap. 47
If IRS Examines your Return - Chap. 48
Sommario
What's New for 2024 xxix
Tax News for 2024 xxix
Expiring Provisions xxxi
Key Tax Numbers for 2024 xxxii
Tax-Saving Opportunities for 2024 and Beyond xxxiv
Filing Basics 1 Before you get Started 3
Filing Status 13
Dependents 39
Wages, Salary, and Other Compensation 53
Fringe Benefits 72
Dividend and Interest Income 97
Reporting Property Sales 125
Tax-Free Exchanges of Property 174
Retirement and Annuity Income 189
IRAs 226
Income From Real Estate Rentals and Royalties 279
Loss Restrictions: Passive Activities and At-Risk Limits 299
Other Income 329
Claiming Deductions 355 Deductions Allowed in Figuring Adjusted Gross Income 357
Claiming the Standard Deduction or Itemized Deductions 364
Medical and Dental Expense Deductions 371
Deductions for Taxes 391
Itemized Deduction for Interest Expenses 400
Charitable Contribution Deductions 418
Casualty and Theft Losses and Involuntary Conversions 445
Other Itemized Deductions 470
Travel and Meal Expense Deductions 473
Personal Tax Computations 495 Figuring Your Regular Income Tax Liability 497
Alternative Minimum Tax (AMT) 502
Computing the "Kiddie Tax" on Your Child's Unearned Income 510
Personal Tax Credits Reduce Your Tax Liability 516
Tax Withholdings 540
Estimated Tax Payments 548
Additional Medicare Tax and Net Investment Income Tax 554
Tax Planning 561 Tax Savings for Residence Sales 563
Tax Rules for Investors in Securities 581
Tax Savings for Investors in Real Estate 598
Tax Rules for Investors in Mutual Funds 612
Educational Tax Benefits 621
Special Tax Rules for Senior Citizens and the Disabled 640
Members of the Armed Forces 655
How To Treat Foreign Earned Income 663
Planning Alimony and Marital Settlements 674
Other Taxes 679
Gift and Estate Tax Planning Basics 685
Business Tax Planning 695 Income or Loss From Your Business or Profession 697
Retirement and Medical Plans for Self-Employed 727
Deducting Car and Truck Expenses 757
Sales of Business Property 772
Figuring Self-Employment Tax 779
Filing Your Return and the Process After You File 789 Filing Your Return 791
Filing Refund Claims, and Amended Returns 800
If the IRS Examines Your Return 804
2024 Tax Forms 817 Glossary 857
Index 863
