Abingdon Clergy Income Tax Guide 2003 : For 2002 Returns (Abingdon Clergy Income Tax Guide) (PAP/CDR RE)

Abingdon Clergy Income Tax Guide 2003 : For 2002 Returns (Abingdon Clergy Income Tax Guide) (PAP/CDR RE)

  • ただいまウェブストアではご注文を受け付けておりません。 ⇒古書を探す
  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 120 p.
  • 言語 ENG,ENG
  • 商品コード 9780687045280
  • DDC分類 343

Table of Contents

Introduction                                       3  (2)
Parsonage Allowance Exclusion: Warren v. 5 (2)
Commissioner and H.R. 4156
Economic Growth and Tax Relief 7 (1)
Reconciliation Act of 2001 (``EGTRRA'')
COMPLETED 2002 TAX RETURN EXAMPLES
Summary of Income and Expenses 8 (1)
Wage and Tax Statement Examples 9 (1)
The Employed Minister 10 (14)
The Self-employed Minister 24 (12)
List of IRS Forms 36 (1)
List of IRS Publications Useful to Clergy 37 (2)
SECTION I. Filing an Income Tax Return
Who Must File 39 (1)
When and Where to File; Extensions of Time 39 (1)
to File
Accounting Periods and Methods; 40 (2)
Record-Keeping Requirements
SECTION II. Preparation of the Income Tax
Return
Completing the Return---General Requirements 42 (1)
Filing Status 42 (2)
Exemptions 44 (1)
Clergy Status: Employee or Self-employed 45 (2)
SECTION III. Income
Gross Income and Exclusions 47 (1)
Parsonage Exclusion; Military Exemptions 47 (4)
Wages and Salaries 51 (1)
Dividends and Interest Income 52 (2)
Net Income from Clergy's Professional and 54 (13)
Other Business Activities
Gains and Losses on Sale or Other 67 (2)
Disposition of Property
IRA, Pension, and Annuity Distributions 69 (1)
Rents and Royalties 69 (3)
Partnership, Estate, Trust, and Other 72 (3)
Taxable Income
SECTION IV. Adjustments to Income
Adjustments to Income in General 75 (1)
IRAs and Retirement Plans 75 (5)
Moving Expenses 80 (1)
Other Adjustments to Income 81 (1)
SECTION V. Deductions
Standard Versus Itemized Deductions 82 (1)
Medical Expenses 82 (2)
Taxes 84 (1)
Contributions 85 (3)
Interest 88 (3)
Casualty and Theft Losses 91 (1)
Other Itemized Deductions 92 (2)
SECTION VI. Computation of Taxes
Income Tax 94 (1)
Self-employment Tax 94 (1)
Other Taxes 95 (2)
SECTION VII. Payment of Taxes
Tax Credits 97 (3)
Tax Withholding and Estimated Tax Payments 100(1)
Other Payments and Payments with Return 101(1)
Penalties and Interest on Taxes 102(1)
Working with the IRS 102(18)
APPENDIXES
A. Employee/Self-employed Status 104(7)
B. Minister of the Gospel; Services in 111(4)
the Exercise of Ministry
C. Self-employment Tax 115(3)
D. Question & Answer Forum 118(2)
Index 120(2)
CD-Rom Installation Instructions 122