{"product_id":"j-k-lassers-your-income-tax-2025-professional-edition-isbn-9781394298471","title":"J.K. Lasser's Your Income Tax 2025, Professional Edition","description":"\u003cp\u003e\u003cb\u003eThe leading desk reference for US personal income tax return preparation for professionals\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIn \u003ci\u003eJ.K. Lasser's Your Income Tax 2025, Professional Edition\u003c\/i\u003e, a team of veteran tax preparers and educators delivers an intuitive and comprehensive roadmap to helping your clients prepare their 2024 US personal income tax returns. In the book, you'll learn how to maximize your clients’ deductions and credits, legally shelter their personal income, and minimize their tax bills. The authors have included sample 2024 tax forms, brand-new tax law authorities with citations, binding IRS rulings, filing pointers, and tax planning strategies you can implement immediately to better serve your clients.\u003c\/p\u003e \u003cp\u003eFully updated to reflect the changes to the 2024 tax code, this book provides the step-by-step instructions, worksheets, and forms you need to prepare your clients’ taxes ethically and effectively. You’ll also find:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eDiscussions of what it's like to practice before the Internal Revenue Service as an Enrolled Agent\u003c\/li\u003e \u003cli\u003eStrategies for identifying the best approach to tax planning based on your client's financial situation\u003c\/li\u003e \u003cli\u003eChecklists and sample forms to make preparing your next return simple and straightforward\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003ePerfect for practicing and training Certified Public Accountants and Enrolled Agents, \u003ci\u003eJ.K. Lasser's Your Income Tax 2025\u003c\/i\u003e is the gold standard desk reference for tax preparers serving individuals in the United States.\u003c\/p\u003e \u003cp\u003eWhat’s New for 2024 xxix \u003c\/p\u003e \u003cp\u003eTax News for 2024 xxix \u003c\/p\u003e \u003cp\u003eExpiring Provisions xxxi \u003c\/p\u003e \u003cp\u003eKey Tax Numbers for 2024 xxxii \u003c\/p\u003e \u003cp\u003eTax-Saving Opportunities for 2024 and Beyond xxxiv \u003c\/p\u003e \u003cp\u003e\u003cb\u003eFiling Basics 1\u003c\/b\u003e \u003c\/p\u003e \u003cp\u003eBefore you get Started 3 \u003c\/p\u003e \u003cp\u003eFiling Status 13 \u003c\/p\u003e \u003cp\u003eDependents 39 \u003c\/p\u003e \u003cp\u003eWages, Salary, and Other Compensation 53 \u003c\/p\u003e \u003cp\u003eFringe Benefits 72 \u003c\/p\u003e \u003cp\u003eDividend and Interest Income 97 \u003c\/p\u003e \u003cp\u003eReporting Property Sales 125 \u003c\/p\u003e \u003cp\u003eTax-Free Exchanges of Property 174 \u003c\/p\u003e \u003cp\u003eRetirement and Annuity Income 189 \u003c\/p\u003e \u003cp\u003eIRAs 226 \u003c\/p\u003e \u003cp\u003eIncome From Real Estate Rentals and Royalties 279 \u003c\/p\u003e \u003cp\u003eLoss Restrictions: Passive Activities and At-Risk Limits 299 \u003c\/p\u003e \u003cp\u003eOther Income 329 \u003c\/p\u003e \u003cp\u003e\u003cb\u003eClaiming Deductions 355\u003c\/b\u003e \u003c\/p\u003e \u003cp\u003eDeductions Allowed in Figuring Adjusted Gross Income 357 \u003c\/p\u003e \u003cp\u003eClaiming the Standard Deduction or Itemized Deductions 364 \u003c\/p\u003e \u003cp\u003eExceed Your Itemized Deductions? 366 \u003c\/p\u003e \u003cp\u003eMedical and Dental Expense Deductions 371 \u003c\/p\u003e \u003cp\u003eDeductions for Taxes 391 \u003c\/p\u003e \u003cp\u003eItemized Deduction for Interest Expenses 400 \u003c\/p\u003e \u003cp\u003eCharitable Contribution Deductions 418 \u003c\/p\u003e \u003cp\u003eCasualty and Theft Losses and Involuntary Conversions 445 \u003c\/p\u003e \u003cp\u003eOther Itemized Deductions 470 \u003c\/p\u003e \u003cp\u003eTravel and Meal Expense Deductions 473 \u003c\/p\u003e \u003cp\u003e\u003cb\u003ePersonal Tax Computations 495\u003c\/b\u003e \u003c\/p\u003e \u003cp\u003eFiguring Your Regular Income Tax Liability 497 \u003c\/p\u003e \u003cp\u003eAlternative Minimum Tax (AMT) 502 \u003c\/p\u003e \u003cp\u003eComputing the “Kiddie Tax” on Your Child’s Unearned Income 510 \u003c\/p\u003e \u003cp\u003ePersonal Tax Credits Reduce Your Tax Liability 516 \u003c\/p\u003e \u003cp\u003eTax Withholdings 540 \u003c\/p\u003e \u003cp\u003eEstimated Tax Payments 548 \u003c\/p\u003e \u003cp\u003eAdditional Medicare Tax and Net Investment Income Tax 554 \u003c\/p\u003e \u003cp\u003e\u003cb\u003eTax Planning 561\u003c\/b\u003e \u003c\/p\u003e \u003cp\u003eTax Savings for Residence Sales 563 \u003c\/p\u003e \u003cp\u003eTax Rules for Investors in Securities 581 \u003c\/p\u003e \u003cp\u003eTax Savings for Investors in Real Estate 598 \u003c\/p\u003e \u003cp\u003eTax Rules for Investors in Mutual Funds 612 \u003c\/p\u003e \u003cp\u003eEducational Tax Benefits 621 \u003c\/p\u003e \u003cp\u003eSpecial Tax Rules for Senior Citizens and the Disabled 640 \u003c\/p\u003e \u003cp\u003eMembers of the Armed Forces 655 \u003c\/p\u003e \u003cp\u003eHow To Treat Foreign Earned Income 663 \u003c\/p\u003e \u003cp\u003ePlanning Alimony and Marital Settlements 674 \u003c\/p\u003e \u003cp\u003eOther Taxes 679 \u003c\/p\u003e \u003cp\u003eGift and Estate Tax Planning Basics 685 \u003c\/p\u003e \u003cp\u003e\u003cb\u003eBusiness Tax Planning 695\u003c\/b\u003e \u003c\/p\u003e \u003cp\u003eIncome or Loss From Your Business or Profession 697 \u003c\/p\u003e \u003cp\u003eRetirement and Medical Plans for Self-Employed 727 \u003c\/p\u003e \u003cp\u003eClaiming Depreciation Deductions 740 \u003c\/p\u003e \u003cp\u003eDeducting Car and Truck Expenses 757 \u003c\/p\u003e \u003cp\u003eSales of Business Property 772 \u003c\/p\u003e \u003cp\u003eFiguring Self-Employment Tax 779 \u003c\/p\u003e \u003cp\u003e\u003cb\u003eFiling Your Return and the Process After You File 789\u003c\/b\u003e \u003c\/p\u003e \u003cp\u003eFiling Your Return 791 \u003c\/p\u003e \u003cp\u003eFiling Refund Claims, and Amended Returns 800 \u003c\/p\u003e \u003cp\u003eIf the IRS Examines Your Return 804 \u003c\/p\u003e \u003cp\u003e2024 Tax Forms 817 \u003c\/p\u003e \u003cp\u003eTax Law Authorities 857 \u003c\/p\u003e \u003cp\u003eCitations of Authority 863 \u003c\/p\u003e \u003cp\u003ePractice Before the Irs 975 \u003c\/p\u003e \u003cp\u003eWritten Information Security Plan 1015 \u003c\/p\u003e \u003cp\u003eGlossary 1033 \u003c\/p\u003e \u003cp\u003eIndex 1039\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989485568229,"sku":"NP9781394298471","price":105.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781394298471.jpg?v=1761784294","url":"https:\/\/k12savings.com\/products\/j-k-lassers-your-income-tax-2025-professional-edition-isbn-9781394298471","provider":"K12savings","version":"1.0","type":"link"}