首页 >
New Releases >
Taxation >
J.K. Lasser's Your Income Tax 2024, Professional Edition

J.K. Lasser's Your Income Tax 2024, Professional Edition

作者： J.K. Lasser Institute
出版商： John Wiley & Sons
ISBN: 9781394223527
出版时间 January 2024
规格： Hardback , 1032 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥976.50

￥947.21 Save ￥29.30 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
The leading desk reference for US personal income tax return preparation for professionals

In J.K. Lasser’s Your Income Tax 2024, Professional Edition, a team of veteran tax preparers and educators delivers an intuitive and comprehensive roadmap to helping your clients prepare their 2023 US personal income tax returns. In the book, you’ll learn how to maximize your clients’ deductions and credits, legally shelter their personal income, and minimize their tax bills. The authors have included sample 2023 tax forms, brand-new tax law authorities with citations, binding IRS rulings, filing pointers, and tax planning strategies you can implement immediately to better serve your clients.

Fully updated to reflect the changes to the 2023 tax code, this book provides the step-by-step instructions, worksheets, and forms you need to prepare your clients’ taxes ethically and effectively. You’ll also find:
- Discussions of what it’s like to practice before the Internal Revenue Service as an Enrolled Agent
- Strategies for identifying the best approach to tax planning based on your client’s financial situation
- Checklists and sample forms to make preparing your next return simple and straightforward
Perfect for practicing and training Certified Public Accountants and Enrolled Agents, J.K. Lasser’s Your Income Tax 2024 is the gold standard desk reference for tax preparers serving individuals in the United States.
TABLE OF CONTENTS

What’s New for 2023 xxvii

Tax News for 2023 xxvii

Key Tax Numbers for 2023 xxx

Tax-Saving Opportunities for 2023 and Beyond xxxii

Expiring Provisions xxxiii

Filing Basics 1

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

IRAs 209

Income From Real Estate Rentals and Royalties 262

Loss Restrictions: Passive Activities and At-Risk Limits 282

Other Income 312

Claiming Deductions 337

Deductions Allowed in Figuring Adjusted Gross Income 339

Claiming the Standard Deduction or Itemized Deductions 345

Charitable Contribution Deductions 352

Itemized Deduction for Interest Expenses 379

Deductions for Taxes 397

Medical and Dental Expense Deductions 406

Casualty and Theft Losses and Involuntary Conversions 426

Other Itemized Deductions 451

Travel and Meal Expense Deductions 454

Personal Tax Computations 475

Dependents 477

Figuring Your Regular Income Tax Liability 491

Alternative Minimum Tax (AMT) 496Computing the “Kiddie Tax” on Your Child’s Unearned Income 504

Personal Tax Credits Reduce Your Tax Liability 510

Tax Withholdings 534

Estimated Tax Payments 542

Additional Medicare Tax and Net Investment Income Tax 548

Tax Savings for Residence Sales 557

Tax Rules for Investors in Securities 575

Tax Savings for Investors in Real Estate 592

Tax Rules for Investors in Mutual Funds 606

Educational Tax Benefits 615

Special Tax Rules for Senior Citizens and the Disabled 634

Members of the Armed Forces 649

How To Treat Foreign Earned Income 657

Planning Alimony and Marital Settlements 668

Other Taxes 673

Gift and Estate Tax Planning Basics 679

Business Tax Planning 689

Income or Loss From Your Business or Profession 691

Retirement and Medical Plans for Self-Employed 721

Claiming Depreciation Deductions 734

Deducting Car and Truck Expenses 751

Sales of Business Property 766

Figuring Self-Employment Tax 773

Filing Your Return and the Process After You File 783

Filing Your Return 785

Filing Refund Claims, and Amended Returns 794

If the IRS Examines Your Return 798

2023 Tax Forms 811

Form 1040 813

Form 1040-SR 815

Schedule 1 819

Schedule 2 821

Schedule 3 823

Schedule A 825

Schedule B 826

Schedule 8812 827

Form 2441 829

Form 8863 831

2023 Tax Table 833

2023 Tax Computation Worksheet 845

2023 Earned Income Credit (EIC) Table 846

Tax Law Authorities 857

Legislative Authorities 858

Administrative Authorities 859

Judicial Authorities 860

Citations of Authority 863

Key to Citations 864

Filing Basics 865

Practice Before the Irs 977

How Returns Are Examined 979

Audit Rules for Partnerships 986

The Time Limits Within Which the IRS Must Act for Additional Taxes 987

Filing Refund Claims 992

How to Arrange Closing Agreements and Compromises 996

How to Get the IRS’ Opinion on a Tax Problem 998

Circular 230: Practice Before the IRS 1004

Tax Return Preparer Penalties 1012

Glossary 1017

Index 1023

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

J.K. Lasser's Your Income Tax 2024, Professional Edition

Free delivery Hong Kong?

详细

TABLE OF CONTENTS

你可能需要

What Our Customers Say?

所有书籍

J.K. Lasser's Your Income Tax 2024, Professional Edition

Free delivery Hong Kong?

详细

TABLE OF CONTENTS

你可能需要

What Our Customers Say?

video title