Jk Lasser's Your Income Tax 2005: Value Line Edition

Book excerpt: 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 Now with USABLE FORMS FREE ONLINE BONUSES GUIDANCE FOR ALL YOUR TAX NEEDS COVERS ALL 2004 TAX LAW CHANGES Basics of Filing (Chap. 1) including: Which form to file Chap. 1 Filing as Head of Household Chap. 1 Filing for your children Chap. 1 Filing for married couples Chap. 1 What Must You Report as Income? (Chaps. 2 11) including: Dividends & Interest Chap. 4 Capital gains & losses Chap. 5 Traditional & Roth IRAs Chap. 8 Rental income Chap. 9 What Deductions Can You Claim? (Chaps. 12 21) including: Moving expenses Chap. 12 Medical expense deductions Chap. 17 Charitable deductions Chap. 14 Who is a dependent? Chap. 21 How Much Tax Do You Owe? (Chaps. 22 27) including: The AMT Chap. 23 Your child's tax Chap. 24 Personal tax credits Chap. 25 Estimated taxes Chap. 27 Strategies to Save You Taxes (Chaps. 28 39) including: Tax free residence sales Chap. 29 Investing in securities Chap. 30 Armed forces rules Chap. 35 Tax breaks for education Chap. 38 Planning Ideas for Your Business (Chaps.40 45) including: Home office deduction Chap. 40 First year expensing Chap. 42 Auto expenses Chap. 43 Self--employment tax Chap. 45 Now That You're Done (Chaps. 46 49) including: Electronic filing Chap. 46 Filing extensions Chap. 46 IRS Audits Chap. 48 Amended returns Chap. 49 Easy--to--Use Format Explains Complex Tax Laws FILING TIPS and FILING INSTRUCTIONS help you prepare your 2004 return PLANNING REMINDERS highlight year--end tax strategies for 2004 and planning opportunities for 2005 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