J. K. Lasser's your income tax 2022 for preparing your 2021 tax return
The latest entry in America's #1 all-time, best-selling tax guide J.K. Lasser's Your Income Tax 2022: For Preparing Your 2021 Tax Return delivers hands-on and practical advice for everyday taxpayers getting ready to file their 2021 taxes. On top of info about the latest changes to the 2021...
| Autor principal: | |
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
John Wiley & Sons
[2022]
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| Colección: | J. K. Lasser
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009645709106719 |
Tabla de Contenidos:
- Cover
- Title Page
- Copyright Page
- Contents
- What's New for 2021
- Tax News for 2021
- Key Tax Numbers for 2021
- Tax-Saving Opportunities for 2021 and Beyond
- Pending Tax Rule Changes
- Expiring Provisions
- Part 1 Filing Basics
- Do You Have to File a 2021 Tax Return?
- Filing Tests for Dependents: 2021 Returns
- Where to File Your 2021 Form 1040 or 1040-SR
- Filing Deadlines (on or before)
- What Forms Do You Need to File?
- Chapter 1 Filing Status
- 1.1 Which Filing Status Should You Use?
- 1.2 Tax Rates Based on Filing Status
- 1.3 Filing Separately Instead of Jointly
- 1.4 Filing a Joint Return
- 1.5 Nonresident Alien Spouse
- 1.6 Community Property Rules
- 1.7 Innocent Spouse Rules
- 1.8 Separate Liability Relief for Former Spouses
- 1.9 Equitable Relief
- 1.10 Death of Your Spouse in 2021
- 1.11 Qualifying Widow/Widower Status for 2021 If Your Spouse Died in 2020 or 2019
- 1.12 Qualifying as Head of Household
- 1.13 Filing for Your Child
- 1.14 Return for Deceased
- 1.15 Return for an Incompetent Person
- 1.16 How a Nonresident Alien Is Taxed
- 1.17 How a Resident Alien Is Taxed
- 1.18 Who Is a Resident Alien?
- 1.19 Certificate of Tax Compliance for Alien Leaving the United States
- 1.20 Expatriation Tax
- Part 2 Reporting Your Income
- Chapter 2 Wages, Salary, and Other Compensation
- 2.1 Salary and Wage Income
- 2.2 Constructive Receipt of Year-End Paychecks
- 2.3 Pay Received in Property Is Taxed
- 2.4 Commissions Taxable When Credited
- 2.5 Unemployment Benefits
- 2.6 Strike Pay Benefits and Penalties
- 2.7 Nonqualified Deferred Compensation
- 2.8 Did You Return Wages Received in a Prior Year?
- 2.9 Waiver of Executor's and Trustee's Commissions
- 2.10 Life Insurance Benefits
- 2.11 Educational Benefits for Employees' Children
- 2.12 Sick Pay Is Taxable.
- 2.13 Workers' Compensation Is Tax Free
- 2.14 Disability Pay and Pensions
- 2.15 Stock Appreciation Rights (SARs)
- 2.16 Stock Options
- 2.17 Election to Defer Income on Qualified EquityGrants from Private Companies (Section 83(i) election)
- 2.18 Restricted Stock
- Chapter 3 Fringe Benefits
- 3.1 Tax-Free Health and Accident Coverage Under Employer Plans
- 3.2 Health Savings Accounts (HSAs) and Archer MSAs
- 3.3 Reimbursements and Other Tax-Free Payments From Employer Health and Accident Plans
- 3.4 Group-Term Life Insurance Premiums
- 3.5 Dependent Care Assistance
- 3.6 Adoption Benefits
- 3.7 Education Assistance Plans
- 3.8 Company Cars, Parking, and Transit Passes
- 3.9 Working Condition Fringe Benefits
- 3.10 De Minimis Fringe Benefits
- 3.11 Employer-Provided Retirement Advice
- 3.12 Employee Achievement Awards
- 3.13 Employer-Furnished Meals or Lodging
- 3.14 Minister's Housing or Housing Allowance
- 3.15 Cafeteria Plans Provide Choice of Benefits
- 3.16 Flexible Spending Arrangements
- 3.17 Company Services Provided at No Additional Cost
- 3.18 Discounts on Company Products or Services
- Chapter 4 Dividend and Interest Income
- 4.1 Reporting Dividends and Mutual Fund Distributions
- 4.2 Qualified Corporate Dividends Taxed at Favorable Capital Gain Rates
- 4.3 Dividends From a Partnership, S Corporation, Estate, or Trust
- 4.4 Real Estate Investment Trust (REIT) Dividends
- 4.5 Taxable Dividends of Earnings and Profits
- 4.6 Stock Dividends on Common Stock
- 4.7 Dividends Paid in Property
- 4.8 Taxable Stock Dividends
- 4.9 Who Reports the Dividends
- 4.10 Year Dividends Are Reported
- 4.11 Distribution Not Out of Earnings: Return of Capital
- 4.12 Reporting Interest on Your Tax Return
- 4.13 Interest on Frozen Accounts Not Taxed
- 4.14 Interest Income on Debts Owed to You.
- 4.15 Reporting Interest on Bonds Bought or Sold
- 4.16 Forfeiture of Interest on Premature Withdrawals
- 4.17 Amortization of Bond Premium
- 4.18 Discount on Bonds
- 4.19 Reporting Original Issue Discount on Your Return
- 4.20 Reporting Income on Market Discount Bonds
- 4.21 Discount on Short-Term Obligations
- 4.22 Stripped Coupon Bonds and Stock
- 4.23 Sale or Retirement of Bonds and Notes
- 4.24 State and City Interest Generally Tax Exempt
- 4.25 Taxable State and City Interest
- 4.26 Tax-Exempt Bonds Bought at a Discount
- 4.27 Treasury Bills, Notes, and Bonds
- 4.28 Interest on United States Savings Bonds
- 4.29 Deferring United States Savings Bond Interest
- 4.30 Minimum Interest Rules
- 4.31 Interest-Free or Below-Market-Interest Loans
- 4.32 Minimum Interest on Seller-Financed Sales
- Chapter 5 Reporting Property Sales
- 5.1 General Tax Rules for Property Sales
- 5.2 How Property Sales Are Classified and Taxed
- 5.3 Capital Gains Rates and Holding Periods
- 5.4 Capital Losses and Carryovers
- 5.5 Capital Losses of Married Couples
- 5.6 Losses May Be Disallowed on Sales to Related Persons
- 5.7 Special Treatment of Gain on Sale of Small Business Stock or Qualified Opportunity Zone Investment
- 5.8 Reporting Capital Asset Sales on Form 8949 and on Schedule D
- 5.9 Counting the Months in Your Holding Period
- 5.10 Holding Period for Securities
- 5.11 Holding Period for Real Estate
- 5.12 Holding Period: Gifts, Inheritances, and Other Property
- 5.13 Calculating Gain or Loss
- 5.14 Amount Realized Is the Total Selling Price
- 5.15 Finding Your Cost
- 5.16 Unadjusted Basis of Your Property
- 5.17 Basis of Property You Inherited or Received as a Gift
- 5.18 Joint Tenancy Basis Rules for Surviving Tenants
- 5.19 Allocating Cost Among Several Assets
- 5.20 How To Find Adjusted Basis.
- 5.21 Tax Advantage of Installment Sales
- 5.22 Figuring the Taxable Part of Installment Payments
- 5.23 Electing Not To Report on the Installment Method
- 5.24 Restriction on Installment Sales to Relatives
- 5.25 Contingent Payment Sales
- 5.26 Using Escrow and Other Security Arrangements
- 5.27 Minimum Interest on Deferred Payment Sales
- 5.28 Dispositions of Installment Notes
- 5.29 Repossession of Personal Property Sold on Installment
- 5.30 Boot in Like-Kind Exchange Payable in Installments
- 5.31 "Interest" Taxed if Sales Price Exceeds 150,000 With Over 5 Million Debt
- 5.32 Worthless Securities
- 5.33 Tax Consequences of Bad Debts
- 5.34 Four Rules To Prove a Bad Debt Deduction
- 5.35 Family Bad Debts
- Chapter 6 Tax-Free Exchanges of Property
- 6.1 Like-Kind Exchanges of Real Property Used for Investment or Business
- 6.2 Receipt of Cash and Other Property-"Boot"
- 6.3 Time Limits and Security Arrangements for Deferred Exchanges
- 6.4 Qualified Exchange Accommodation Arrangements (QEAAs) for Reverse Exchanges
- 6.5 Exchanges Between Related Parties
- 6.6 Property Transfers Between Spouses and Ex-Spouses
- 6.7 Tax-Free Exchanges of Stock in Same Corporation
- 6.8 Joint Ownership Interests
- 6.9 Setting up Closely Held Corporations
- 6.10 Tax-Free Exchanges of Insurance Policies
- Chapter 7 Retirement and Annuity Income
- 7.1 Retirement Distributions on Form 1099-R
- 7.2 Lump-Sum Distributions
- 7.3 Lump-Sum Options If You Were Born Before January 2, 1936
- 7.4 Lump-Sum Payments Received by Beneficiary
- 7.5 Tax-Free Rollovers From Qualified Plans
- 7.6 Direct Rollover or Personal Rollover
- 7.7 Rollover of Proceeds From Sale of Property
- 7.8 Distribution of Employer Stock or Other Securities
- 7.9 Survivor Annuity for Spouse
- 7.10 Court Distributions to Former Spouse Under a QDRO.
- 7.11 When You Must Begin Receiving Required Minimum Distributions (RMDs)
- 7.12 Payouts to Beneficiaries
- 7.13 Penalty for Distributions Before Age 59½
- 7.14 Restrictions on Loans From Company Plans
- 7.15 Tax Benefits of 401(k) Plans
- 7.16 Limit on Salary-Reduction Deferrals
- 7.17 Withdrawals From 401(k) Plans Restricted
- 7.18 Designated Roth Account Within 401(k), 403(b), or Governmental 457 Plans
- 7.19 403(b) Plans (Tax-Sheltered Annuity Plans) for Employees of Tax-Exempts and Schools and Ministers
- 7.20 Government and Exempt Organization Deferred Pay Plans
- 7.21 Figuring the Taxable Part of Commercial Annuities
- 7.22 Life Expectancy Tables
- 7.23 When You Convert Your Endowment Policy
- 7.24 Reporting Employee Annuities
- 7.25 Simplified Method for Calculating Taxable Employee Annuity
- 7.26 Employee's Cost in Annuity
- 7.27 Withdrawals From Employer's Qualified Retirement Plan Before Annuity Starting Date
- 7.28 Coronavirus-Related Distributions
- 7.29 Qualified Disaster Distributions
- Chapter 8 IRAs
- 8.1 Starting a Traditional IRA
- 8.2 Contribution Limit for Traditional IRAs
- 8.3 Contributions to a Traditional IRA If You Are Married
- 8.4 Restrictions on Traditional IRA Deduction for Active Participants in Employer Plans
- 8.5 Active Participation in an Employer Plan
- 8.6 Nondeductible Contributions to Traditional IRAs
- 8.7 Penalty for Excess Contributions to Traditional IRAs
- 8.8 Distributions From Traditional IRAs
- 8.9 Partially Tax-Free Traditional IRA Distributions Allocable to Nondeductible Contributions
- 8.10 Tax-Free Direct Transfer or Rollover From One Traditional IRA to Another
- 8.11 Transfer of Traditional IRA to Spouse at Divorce
- 8.12 Penalty for Traditional IRA Withdrawals Before Age 59½
- 8.13 Required Minimum Distributions (RMDs) From a Traditional IRA.
- 8.14 Beneficiaries of Traditional IRA Owners Who Died Before 2020.
