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· 분류 : 외국도서 > 경제경영 > 개인재무관리 > 세무
· ISBN : 9781119595014
· 쪽수 : 896쪽
· 출판일 : 2019-12-24
목차
What’s New for 2019 xxvii
Tax News for 2019 xxvii
Key Tax Numbers for 2019 xxx
Tax-Saving Opportunities for 2019 xxxiii
Pending Legislation That Could Affect 2019 Returns xxxiv
Filing Basics 1
Do You Have to File a 2019 Tax Return? 2
Filing Tests for Dependents: 2019 Returns 4
Where to File Your 2019 Form 1040 or 1040-SR 5
Filing Deadlines (on or before) 6
What Forms Do You Need to File? 8
Filing Status 9
Reporting Your Income 35
Wages, Salary, and Other Compensation 37
Fringe Benefits 56
Dividend and Interest Income 81
Reporting Property Sales 109
Tax-Free Exchanges of Property 158
Retirement and Annuity Income 172
Retirement Distributions on Form 1099-R 173
IRAs 212
Income From Real Estate Rentals and Royalties 261
Loss Restrictions: Passive Activities and At-Risk Limits 281
Other Income 311
Claiming Deductions 335
Deductions Allowed in Figuring Adjusted Gross Income 337
Claiming the Standard Deduction or Itemized Deductions 343
New Law Increases the Standard Deduction for 2018
and Cuts Back Itemized Deductions 344
Charitable Contribution Deductions 350
Itemized Deduction for Interest Expenses 377
Deductions for Taxes 395
Medical and Dental Expense Deductions 404
Casualty and Theft Losses and Involuntary Conversions 423
Other Itemized Deductions 446
Travel and Meal Expense Deductions 449
Personal Tax Computations 469
Dependents 471
Figuring Your Regular Income Tax Liability 484
Alternative Minimum Tax (AMT) 489
Computing the “Kiddie Tax” on Your Child’s Unearned Income 497
Personal Tax Credits Reduce Your Tax Liability 503
Tax Withholdings 527
Estimated Tax Payments 534
Additional Medicare Tax and Net Investment Income Tax 540
Tax Planning 547
Tax Savings for Residence Sales 549
Tax Rules for Investors in Securities 566
Tax Savings for Investors in Real Estate 583
Tax Rules for Investors in Mutual Funds 597
Educational Tax Benefits 606
Special Tax Rules for Senior Citizens and the Disabled 625
Members of the Armed Forces 639
How to Treat Foreign Earned Income 647
Planning Alimony and Marital Settlements 658
Other Taxes 665
Gift and Estate Tax Planning Basics 671
Business Tax Planning 679
Income or Loss From Your Business or Profession 681
Retirement and Medical Plans for Self-Employed 713
Claiming Depreciation Deductions 725
Deducting Car and Truck Expenses 742
Sales of Business Property 757
Figuring Self-Employment Tax 764
Filing Your Return and What Happens After You File 773
Filing Your Return 775
Filing Refund Claims, and Amended Returns 784
If the IRS Examines Your Return 788
2019 Tax Forms 803
Form 1040 805
Form 1040-SR 807
Schedule 1 809
Schedule 2 810
Schedule 3 810
Schedule A 811
2019 Tax Table 812
2019 Tax Computation Worksheet 824
Glossary 825
Index 831
