ii 2018 tax calendar
v How to use this guide
viii Special contents
x Changes in the tax law you should know about
xiv Important 2017 tax reminders
xvi How to avoid 25 common errors
xvii 50 of the most easily overlooked deductions
xviii Individual tax organizer
xxvi Income and expense records you should keep in addition to your income tax return
Part I The income tax return 1
3 CHAPTER 1 Filing information
48 CHAPTER 2 Filing status
62 CHAPTER 3 Personal exemptions and dependents
92 CHAPTER 4 Tax withholding and estimated tax
Part II Income 121
123 CHAPTER 5 Wages, salaries, and other earnings
149 CHAPTER 6 Tip income
159 CHAPTER 7 Interest income
191 CHAPTER 8 Dividends and other corporate distributions
213 CHAPTER 9 Rental income and expenses
240 CHAPTER 10 Retirement plans, pensions, and annuities
269 CHAPTER 11 Social security and equivalent railroad retirement benefits
282 CHAPTER 12 Other income
Part III Gains and losses 323
325 CHAPTER 13 Basis of property
349 CHAPTER 14 Sale of property
390 CHAPTER 15 Selling your home
411 CHAPTER 16 Reporting gains and losses
Part IV Adjustments to income 431
433 CHAPTER 17 Individual retirement arrangements (IRAs)
474 CHAPTER 18 Alimony
489 CHAPTER 19 Education-related adjustments
501 CHAPTER 20 Moving expenses
Part V Standard deduction and itemized deductions 517
519 CHAPTER 21 Standard deduction
526 CHAPTER 22 Medical and dental expenses
546 CHAPTER 23 Taxes you may deduct
561 CHAPTER 24 Interest expense
587 CHAPTER 25 Contributions
618 CHAPTER 26 Nonbusiness casualty and theft losses
647 CHAPTER 27 Car expenses and other employee business expenses
695 CHAPTER 28 Tax benefits for work-related education
709 CHAPTER 29 Miscellaneous deductions
733 CHAPTER 30 Limit on itemized deductions
Part VI Figuring your taxes and credits 737
739 CHAPTER 31 How to figure your tax
755 CHAPTER 32 Tax on unearned income of certain children
764 CHAPTER 33 Child and dependent care credit
785 CHAPTER 34 Credit for the elderly or the disabled
791 CHAPTER 35 Child tax credit
796 CHAPTER 36 Education credits and other education tax benefits
809 CHAPTER 37 Premium Tax Credit (PTC)
816 CHAPTER 38 Other credits including the earned income credit
Part VII Special situations and tax planning 853
855 CHAPTER 39 Self-employment income: How to file Schedule C
889 CHAPTER 40 Mutual funds
910 CHAPTER 41 What to do if you employ domestic help
918 CHAPTER 42 U.S. citizens working abroad: Tax treatment of foreign earned income
929 CHAPTER 43 Foreign citizensliving in the United States
939 CHAPTER 44 Decedents: Dealing with the death of a family member
956 CHAPTER 45 Estate and gift tax planning
971 CHAPTER 46 Everything you need to know about e-filing
979 CHAPTER 47 If your return is examined
995 CHAPTER 48 Rules for expensing and capitalizing tangible property used in a trade or business
1005 CHAPTER 49 Net investment income tax
1018 CHAPTER 50 Planning ahead for 2018 and beyond
1033 CHAPTER 51 2017 tax rate schedules
Special Contents
Family tax guide
Homeowners' tax guide
Investors' tax guide
(If You Own Stocks, Bonds, or Limited Partnerships)
Real estate investors' tax guide
Self-employed entrepreneurs' tax guide
Business executives' tax guide
Senior citizens' tax guide
Members of the Armed Forces' tax guide (Including Veterans)