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Full Description
The leading desk reference for US personal income tax return preparation for professionals
In J.K. Lasser's Your Income Tax 2025, Professional Edition, a team of veteran tax preparers and educators delivers an intuitive and comprehensive roadmap to helping your clients prepare their 2025 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 2025 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.
Fully updated to reflect the changes to the 2025 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:
Discussions of what it's like to practice before the Internal Revenue Service as an Enrolled Agent
Strategies for identifying the best approach to tax planning based on your client's financial situation
Checklists and sample forms to make preparing your next return simple and straightforward
Perfect for practicing and training Certified Public Accountants and Enrolled Agents, J.K. Lasser's Your Income Tax 2026 is the gold standard desk reference for tax preparers serving individuals in the United States.
Contents
Whats New for 2025 xxix
Significant Tax News for 2025 xxix
Significant Tax Changes for 2025 xxxii
New Deductions From AGI Under the One Big Beautiful Bill Act xxxiv
Key Tax Numbers for 2025 xxxvi
General Tax-Saving Opportunities xxxviii
PART 1 FILING BASICS 1
Before you get Started 3
Do You Have to File a 2025 Tax Return 4
Filing Tests for Dependents 2025 Returns 5
Where Do You File Your 2025 Form 1040 or 1040-SR 7
Filing Deadlines (on or before) 8
What Forms Do You Need to File 10
Tax Document Sources for Individual Taxpayers 11
Chapter 1 Filing Status 13
Chapter 2 Dependents 39
Chapter 3 Wages, Salary, and Other Compensation 53
Chapter 4 Fringe Benefits 72
Chapter 5 Dividend and Interest Income 97
Chapter 6 Reporting Property Sales 125
Chapter 7 Tax-Free Exchanges of Property 174
Chapter 8 Retirement and Annuity Income 189
Chapter 9 IRAs 226
Chapter 10 Income From Real Estate Rentals and Royalties 279
Chapter 11 Loss Restrictions Passive Activities and At-Risk Limits 299
Chapter 12 Other Income 329
PART 2 CLAIMING DEDUCTIONS 355
Chapter 13 Deductions Allowed in Figuring Adjusted Gross Income 357
Chapter 14 Claiming the Standard Deduction or Itemized Deductions 364
Chapter 15 Medical and Dental Expense Deductions 371
Chapter 16 Deductions for Taxes 391
Chapter 17 Itemized Deduction for Interest Expenses 401
Chapter 18 Charitable Contribution Deductions 419
Chapter 19 Casualty and Theft Losses and Involuntary Conversions 446
Chapter 20 Other Itemized Deductions 471
Chapter 21 Travel and Meal Expense Deductions 473
PART 3 PERSONAL TAX COMPUTATIONS 495
Chapter 22 Figuring Your Regular Income Tax Liability 497
Chapter 23 Alternative Minimum Tax (AMT) 502
Chapter 24 Computing the Kiddie Tax on Your Childs Unearned Income 510
Chapter 25 Personal Tax Credits Reduce Your Tax Liability 516
Chapter 26 Tax Withholdings 539
Chapter 27 Estimated Tax Payments 547
Chapter 28 Additional Medicare Tax and Net Investment Income Tax 553
PART 4 TAX PLANNING 561
Chapter 29 Tax Savings for Residence Sales 563
Chapter 30 Tax Rules for Investors in Securities 581
Chapter 31 Tax Savings for Investors in Real Estate 598
Chapter 32 Tax Rules for Investors in Mutual Funds 612
Chapter 33 Educational Tax Benefits 621
Chapter 34 Special Tax Rules for Senior Citizens and the Disabled 640
Chapter 35 Members of the Armed Forces 655
Chapter 36 How To Treat Foreign Earned Income 663
Chapter 37 Planning Alimony and Marital Settlements 674
Chapter 38 Other Taxes 679
Chapter 39 Gift and Estate Tax Planning Basics 685
PART 5 BUSINESS TAX PLANNING 695
Chapter 40 Income or Loss From Your Business or Profession 697
Chapter 41 Retirement and Medical Plans for Self-Employed 727
Chapter 42 Claiming Depreciation Deductions 740
Chapter 43 Deducting Car and Truck Expenses 758
Chapter 44 Sales of Business Property 773
Chapter 45 Figuring Self-Employment Tax 780
PART 6 FILING YOUR RETURN AND THE PROCESS AFTER YOU FILE 789
Chapter 46 Filing Your Return 791
Chapter 47 Filing Refund Claims, and Amended Returns 799
Chapter 48 If the IRS Examines Your Return 803
PART 7 2025 TAX FORMS 817
Form 1040 819
Schedule 1 821
Schedule 1-A 823
Schedule 2 825
Schedule 3 827
Form W-4 828
2025 Tax Table 833
2025 Tax Computation Work Sheet 845
2025 Earned Income Credit (EIC) Table 847
PART 8 TAX LAW AUTHORITIES 859
Legislative Authorities 860
Administrative Authorities 861
Judicial Authorities 862
PART 9 CITATIONS OF AUTHORITY 865
Key to Citations 866
Filing Basics 867
PART 10 PRACTICE BEFORE THE IRS 973
How Returns Are Examined 974
Audit Rules for Partnerships 981
The Time Limits Within Which the IRS Must Act for Additional Taxes 982
Filing Refund Claims 987
How to Arrange Closing Agreements and Compromises 991
How to Get the IRS Opinion on a Tax Problem 993
Circular 230 Practice Before the IRS 999
Tax Return Preparer Penalties 1006
PART 11 WRITTEN INFORMATION SECURITY PLAN 1011
Written Information Security Plan (WISP) 1012
Written Information Security Plan Sample Template 1015
GLOSSARY 1029
INDEX 1035
