Cover image for J.K. Lasser's your income tax, 2004
Title:
J.K. Lasser's your income tax, 2004
Author:
J.K. Lasser Tax Institute.
Edition:
67th edition.
Publication Information:
New York : John Wiley & Sons, [2003]

©2003
Physical Description:
xxxi, 798 pages : illustrations, tables ; 28 cm
General Note:
Includes index.
Language:
English
Added Corporate Author:
ISBN:
9780471451259
Format :
Book

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Summary

Summary

The Most Trusted Name in Tax

For over 60 years, more than 38 million Americans have trusted J.K. Lasser to help them save money at tax time

"The granddaddy of all 'do-it-yourself' tax guides."
----Accounting Today

"Rated #1. . . Winner and still champion . . . The best balance of thoroughness, organization, and usability."
----Smart Money

Benefit from These New Tax Law Changes for 2003!

Larger tax credits for families Lower income tax rates Lower tax rates for dividends Increased expensing and bonus depreciation for business owners Lower capital gain rates

Save Money by Taking Advantage of These Tax Laws!

Home office deductions Special capital gains rates Roth IRAs Tuition tax credits Family gift and estate tax savings plans IRA deductions Tax-free home sales Medical expense deductions Filing options for married couples Education savings plans

Easy-to-Use Format Explains Complex Tax Laws

FILING TIPS and FILING INSTRUCTIONS help you prepare your 2003 return PLANNING REMINDERS highlight year-end tax strategies for 2003 and planning opportunities for 2004 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


Table of Contents

What's New For 2003p. xxv
Key Tax Numbers for 2003p. xxviii
Looking Ahead to Tax Changes for Years After 2003p. xxx
Part 1 Filing Basicsp. 1
1 Filing Statusp. 9
Part 2 Reporting Your Incomep. 33
2 Taxable Wages, Salary, and Other Compensationp. 35
3 Fringe Benefitsp. 52
4 Dividend and Interest Incomep. 71
5 Reporting Property Salesp. 99
6 Tax-Free Exchanges of Propertyp. 133
7 Retirement and Annuity Incomep. 145
8 IRAsp. 178
9 Income from Rents and Royaltiesp. 214
10 Loss Restrictions: Passive Activities and At-Risk Limitsp. 230
11 Other Incomep. 254
Part 3 Claiming Deductionsp. 269
12 Deductions Allowed in Figuring Adjusted Gross Incomep. 271
13 Claiming the Standard Deduction or Itemized Deductionsp. 278
14 Charitable Contribution Deductionsp. 287
15 Itemized Deduction for Interest Expensesp. 307
16 Deductions for Taxesp. 321
17 Medical and Dental Expense Deductionsp. 328
18 Casualty and Theft Losses and Involuntary Conversionsp. 347
19 Deducting Job Costs and Other Miscellaneous Expensesp. 370
20 Travel and Entertainment Expense Deductionsp. 384
21 Personal Exemptionsp. 409
Part 4 Personal Tax Computationsp. 425
22 Figuring Your Regular Income Tax Liabilityp. 427
23 Alternative Minimum Tax (AMT)p. 430
24 Computing the "Kiddie Tax" for Children Under Age 14p. 439
25 Personal Tax Credits Reduce Your Tax Liabilityp. 445
26 Tax Withholdingsp. 461
27 Estimated Tax Paymentsp. 468
Part 5 Personal Tax Savings Plansp. 473
28 Tax Planningp. 475
29 Tax Savings for Residence Salesp. 479
30 Tax Savings for Investors in Securitiesp. 493
31 Tax Savings for Investors in Real Estatep. 518
32 Tax Pointers for Investors in Mutual Fundsp. 531
33 Gift Planning and Life Insurancep. 540
34 Special Rules for Senior Citizensp. 549
35 Members of the Armed Forces and Victims and Survivors of Terrorist Attacksp. 559
36 How to Treat Foreign Earned Incomep. 566
37 Planning Alimony and Marital Settlementsp. 578
38 Educational Tax Benefitsp. 585
39 Estate Taxesp. 602
Part 6 Business Tax Planningp. 607
40 Income or Loss From Your Business or Professionp. 609
41 Retirement Plans for Self-Employedp. 633
42 Claiming Depreciation Deductionsp. 640
43 Deducting Automobile Expensesp. 657
44 Sales of Business Propertyp. 671
45 Figuring Self-Employment Taxp. 677
Part 7 Filing Your Return and What Happens after You Filep. 685
46 Filing Your Returnp. 687
47 How Tax Data Is Processed by the IRSp. 699
48 IRS Tax Auditsp. 705
49 Filing Refund Claims, and Amended Returnsp. 712
Part 8 2003 Sample Tax Forms, Tax Tables, and Tax Rate Schedulesp. 717
Form 1040p. 719
Form 2441p. 731
Form 4562p. 733
Form 6251p. 735
Form 8829p. 737
Form 8863p. 739
2003 IRS Tax Tablep. 741
2003 IRS Tax Rate Schedulesp. 753
2003 Earned Income Credit (EIC) Tablep. 754
Part 9 Glossary and Indexp. 759
Glossary of Tax Termsp. 761
Indexp. 767