Wiley Tax Preparer

A Guide to Form 1040

Häftad, Engelska, 2013

606 kr

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Beskrivning

Whether you’re already a tax preparer or you’re looking to become one, you need a firm grasp of the tax concepts on which individual taxation is based. We created the Wiley Tax Preparer as a refresher for the experienced tax preparer, and as a readable guide for the less-experienced tax preparer.This timely guide is an essential tax resource providing you with useful information on tax principles and filing requirements that a preparer must know to complete a 1040 series return and associated schedules. You’ll refer to it time and again, for information about:Practices and Procedures Penalties to be assessed by the IRS against a preparer for disregard of the rules and regulationsFurnishing a copy of a return to a taxpayerSafeguarding taxpayer informationTreatment of Income and Assets Taxability of wages, salaries, tips, and other earningsReporting requirements of Social Security benefitsDetermination of basis of assetsDeductions and Credits Medical and dental expensesTypes of interest and tax paymentsChild and dependent care creditOther Taxes Alternative Minimum TaxSelf-Employment TaxPreliminary Work and Collection of Taxpayer Data Collecting a taxpayer’s filing information and determining their statusDetermine filing requirements, including extensions and amended returnsPersonal exemptions and dependentsCompletion of the Filing Process Check return for completeness and accuracyTax withholding, payment and refund options, and estimated tax paymentsExplaining and reviewing the tax returnEthics and Circular 230 Preparer’s due diligence for accuracy of representations made to clients and the IRSSanctions that may be imposed under Circular 230Rules governing authority to practice before the IRSIf you’re looking for a practical guide to the principles behind Form 1040, look no further. The Wiley Tax Preparer is the most accessible guide to understanding how complex tax laws affect individual taxpayers.

Produktinformation

Utgivningsdatum:2013-04-12
Mått:216 x 274 x 33 mm
Vikt:953 g
Format:Häftad
Språk:Engelska
Antal sidor:576
Upplaga:2
Förlag:John Wiley & Sons Inc
ISBN:9781118072622

Utforska kategorier

Finansiering inom Ekonomi och Ledarskap
Redovisning inom Ekonomi och Ledarskap

Mer om författaren

The Tax Institute at H&R Block is the company's independent research division, providing expert tax assistance and interpretation of tax law. The Tax Institute combines H&R Block's world-class training experience with the knowledge of the company's credentialed tax experts to create a unique resource based on extensive resources from nearly 60 years in business, 550 million tax returns prepared, and more than 100,000 tax professionals trained each year. For more information, visit www.hrblock.com/ why-hr-block/the-tax-institute.html

Innehållsförteckning

Part 1 The Income Tax Return 1Chapter 1 Filing Information 3Chapter 2 Filing Status 13Chapter 3 Personal and Dependency Exemptions 25Part 2 Income and Assets 41Chapter 4 Wages, Salaries, and Other Earnings 43Chapter 5 Interest Income 57Chapter 6 Dividends and Other Corporate Distributions 69Chapter 7 Rental Income and Expenses 77Chapter 8 Retirement Plans, Pensions, and Annuities 93Chapter 9 Social Security and Equivalent Railroad Retirement Benefits 109Chapter 10 Other Types of Income 119Chapter 11 Self-Employment Activities 133Chapter 12 Basis of Property 155Chapter 13 Sale of Property 165Chapter 14 Sale of Home 183Chapter 15 IRA and HSA Contributions 193Chapter 16 Education-Related Adjustments 203Chapter 17 Business-Related Adjustments 211Chapter 18 Alimony 223Part 3 Deductions and Credits 231Chapter 19 Standard and Itemized Deductions 233Chapter 20 Medical and Dental Expenses 239Chapter 21 Tax Payments 249Chapter 22 Interest Payments 257Chapter 23 Charitable Contributions 269Chapter 24 Nonbusiness Casualty and Theft Losses 283Chapter 25 Miscellaneous Itemized Deductions 295Chapter 26 Employee Business Expenses 305Chapter 27 Earned Income Credit 323Chapter 28 Child and Dependent Care Credit 341Chapter 29 Child Tax Credit 349Chapter 30 Education Credits 355Chapter 31 Other Tax Credits 363Part 4 Other Taxes 377Chapter 32 Figuring the Regular Tax 379Chapter 33 The Alternative Minimum Tax 389Chapter 34 The Kiddie Tax 399Chapter 35 Other Taxes 409Part 5 Completion of the Filing Process 423Chapter 36 Tax Payments and Refund Options 425Chapter 37 Completing and Filing the Return 439Part 6 Practices and Procedures 449Chapter 38 Preparer Responsibilities and Penalties 451Part 7 Ethics and Circular 230 463Chapter 39 Rules Governing Authority to Practice before the IRS 465Chapter 40 Duties and Restrictions Relating to Practice before the IRS 471Chapter 41 Sanctions for Violating Circular 230 483Answers to Review Questions 493Appendix: IRS Resources 537Index 539