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Full Description
The most up-to-date entry in America's #1 all-time best-selling personal tax guide
J.K. Lasser's Your Income Tax 2026: For Preparing Your 2025 Tax Return delivers practical and hands-on guidance for everyday people preparing to file their taxes for the 2025 calendar year. You'll find timely and up-to-date info about the latest changes to the US tax code, as well as worksheets and forms you can use to make filing your taxes easier. You'll get the most current insight on how to maximize your credits and deductions, keeping more money in your pocket.
In the latest edition of this celebrated and best-selling series, you'll find:
Special features that walk you through the most recent Tax Court decisions and IRS rulings that determine how your deductions and credits will work
Simple tips and tricks on how to properly file your taxes, as well as tax planning strategies that save you and your family money
Full updates on the One Big Beautiful Bill Act and how it could impact your tax
A revised and expanded section on cryptocurrency.
Trusted by hundreds of thousands of Americans for over 80 years, J.K. Lasser's Your Income Tax 2026 is the perfect resource for everyone looking for the latest and most up-to-date personal tax information to make filing their next tax return a breeze.
Contents
What's New for 2025 xxix
Significant Tax News for 2025 xxix
Significant Tax Changes for 2025 xxxii
Key Tax Numbers for 2025 xxxv
General Tax-Saving Opportunities xxxvii
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
Filing Status 13
1.1 Which Filing Status Should You Use? 14
2.1 No Exemption Deductions Are Allowed 40
3.1 Salary and Wage Income 56
4.1 Tax-Free Health and Accident Coverage Under Employer Plans 74
5.1 Reporting Dividends and Mutual Fund Distributions 98
6.1 General Tax Rules for Property Sales 126
7.1 Like-Kind Exchanges of Real Property Used for Investment or Business 175
8.1 Retirement Distributions on Form 1099-R 191
9.1 Starting a Traditional IRA 227
10.1 Reporting Rental Real Estate Income and Expenses 280
11.1 Rental Activities Generally Treated as Passive 300
12.1 Prizes and Awards 330
13.1 Determining Adjusted Gross Income (AGI) 358
14.1 Does Your Standard Deduction for 2025
15.1 Medical and Dental Expenses Must Exceed AGI Threshold 372
16.1 Overall Limit on Deduction for State and Local Taxes 392
17.1 Deduction for Home Mortgage Interest 402
18.1 Deductible Contributions 420
19.1 Casualty or Theft Losses for Personal-Use Property Must Be Due to a Federally Declared Disaster 447
20.1 Only a Few Expenses Are Allowed as "Other" Itemized Deductions 472
21.1 Who May Deduct Travel and Transportation Expenses 474
22.1 Taxable Income and Regular Income Tax Liability 498
23.1 Computing Alternative Minimum Tax on Form 6251 504
24.1 Filing Your Child's Return 511
25.1 Overview of Personal Tax Credits 517
26.1 Withholdings Should Cover Estimated Tax 540
27.1 Do You Owe an Estimated Tax Penalty for 2025? 548
28.1 Higher-Income Taxpayers May be Subject to Additional Taxes 554
29.1 Avoiding Tax on Sale of Principal Residence 564
30.1 Planning Year-End Securities Transactions 582
31.1 Real Estate Ventures 599
32.1 Timing of Your Investment Can Affect Your Taxes 613
33.1 Scholarships and Grants 622
34.1 Senior Citizens Get Certain Filing Breaks 641
35.1 Taxable Armed Forces Pay and Benefits 656
36.1 Claiming the Foreign Earned Income Exclusion 664
37.1 Rules for Post-2018 Divorce and Separation Agreements 675
38.1 Overview of Household Employment Taxes 680
39.1 Gifts of Appreciated Property 686
40.1 Forms of Doing Business 698
41.1 Overview of Retirement and Medical Plans 728
42.1 What Property May Be Depreciated? 741
43.1 Standard Mileage Rate 759
44.1 Depreciation Recaptured as Ordinary Income on Sale of Personal Property 774
45.1 What Is Self-Employment Income? 781
46.1 Keeping Tax Records 792
47.1 Filing an Amended Return 800
48.1 Odds of Being Audited 804
2025 Tax Forms 817
Form 1040 818
Schedule 1 820
Schedule 1-A 822
Schedule 2 824
Schedule 3 826
2025 Tax Table 827
2025 Tax Computation Work Sheet 839
2025 Earned Income Credit (EIC) Table 841
Glossary 853
Index 859
