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More About This Title Ernst & Young Tax Guide 2013
English
2013 tax calendar ii
How to use this guide v
Special contents viii
Changes in the tax law you should know about x
Summary of expiring provisions xv
Important 2012 tax reminders xvii
How to avoid 25 common errors xix
50 of the most really overlooked deductions xx
Individual tax organizer xxi
Income and expense records you should keep in addition to your income tax return xxix
Part I. The income tax return 1
Chapter 1. Filing information 3
Chapter 2. Filing status 44
Chapter 3. Personal exemptions and dependents 58
Chapter 4. Tax withholding and estimated tax 88
Part II. Income 117
Chapter 5. Wages, salaries, and other earnings 119
Chapter 6. The Income 145
Chapter 7. Interest Income 155
Chapter 8. Dividends and other corporate distributions 187
Chapter 9. Rental Income and expenses 208
Chapter 10. Retirement plans, pensions, and annuities 233
Chapter 11. Social security and equivalent railroad retirement benefits 262
Chapter 12. Other income 275
Part III. Gains and losses 315
Chapter 13. Basis of property 317
Chapter 14. Sale of property 339
Chapter 15. Selling your home 379
Chapter 16. Reporting gains and losses 399
Part IV. Adjustments to income 425
Chapter 17. Individual retirement arrangements (IRAs) 427
Chapter 18. Alimony 466
Chapter 19. Education-related adjustments 480
Chapter 20. Moving expenses 489
Part V. Standard deduction and itemized deductions 505
Chapter 21. Standard deduction 507
Chapter 22. Medical and dental expenses 514
Chapter 23. Taxes you may deduct 534
Chapter 24. Interest expense 548
Chapter 25. Contributions 572
Chapter 26. Nonbusiness casualty and theft losses 602
Chapter 27. Car expenses and other employee business expenses 528
Chapter 28. Tax benefits for work-related education 676
Chapter 29. Miscellaneous deductions 690
Chapter 30. Limit on itemized deductions 713
Part VI. Figuring your taxes and credits 715
Chapter 31. How to figure your tax 717
Chapter 32. Tax on investment income of certain children 731
Chapter 33. Child and dependent care credit 745
Chapter 34. Credit for the elderly or the disabled 765
Chapter 35. Child tax credit 775
Chapter 36. Education credits and other education tax benefits 783
Chapter 37. Other credits including the earned income credit 793
Part VII. Special situations and tax planning 831
Chapter 38. Self-employment Income: How to file Schedule C 833
Chapter 39. Mutual funds 866
Chapter 40. What to do if you employ domestic help 887
Chapter 41. U.S. Citizens working abroad: Tax treatment of foreign earned income 899
Chapter 42. Foreign citizens living in the United States 906
Chapter 43. Decedents: Dealing with the death of a family member 916
Chapter 44. Estate and gift tax planning 932
Chapter 45. Everything you need to know about e-filing 947
Chapter 46. If your return is examined 954
Chapter 47. Planning ahead for 2013 and beyond 970
Chapter 38. 2012 Tax rate schedules 980
Index 981
