{"product_id":"j-k-lassers-your-income-tax-2026-professional-edition-hardback-9781394358731","title":"J.K. Lasser's Your Income Tax 2026, Professional Edition (Hardback) 9781394358731","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eJ.K. Lasser's Your Income Tax 2026, Professional Edition\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781394358731, Wiley\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eHardback, published 23 March 2026\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e1104 pages\u003cbr\u003e28.2 x 21.8 x 4.6 cm, 2.427 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003e\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\u003e \u003c\/i\u003e\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 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.\u003c\/p\u003e \u003cp\u003eFully 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:\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 2026\u003c\/i\u003e is the gold standard desk reference for tax preparers serving individuals in the United States.\u003c\/p\u003e\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e\u003cp\u003eWhats New for 2025 xxix\u003cbr\u003eSignificant Tax News for 2025 xxix\u003cbr\u003eSignificant Tax Changes for 2025 xxxii\u003cbr\u003eNew Deductions From AGI Under the One Big Beautiful Bill Act xxxiv\u003cbr\u003eKey Tax Numbers for 2025 xxxvi\u003cbr\u003eGeneral Tax-Saving Opportunities xxxviii\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 1 FILING BASICS 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eBefore you get Started 3\u003cbr\u003eDo You Have to File a 2025 Tax Return 4\u003cbr\u003eFiling Tests for Dependents 2025 Returns 5\u003cbr\u003eWhere Do You File Your 2025 Form 1040 or 1040-SR 7\u003cbr\u003eFiling Deadlines (on or before) 8\u003cbr\u003eWhat Forms Do You Need to File 10\u003cbr\u003eTax Document Sources for Individual Taxpayers 11\u003c\/p\u003e \u003cp\u003eChapter 1 Filing Status 13\u003cbr\u003eChapter 2 Dependents 39\u003cbr\u003eChapter 3 Wages, Salary, and Other Compensation 53\u003cbr\u003eChapter 4 Fringe Benefits 72\u003cbr\u003eChapter 5 Dividend and Interest Income 97\u003cbr\u003eChapter 6 Reporting Property Sales 125\u003cbr\u003eChapter 7 Tax-Free Exchanges of Property 174\u003cbr\u003eChapter 8 Retirement and Annuity Income 189\u003cbr\u003eChapter 9 IRAs 226\u003cbr\u003eChapter 10 Income From Real Estate Rentals and Royalties 279\u003cbr\u003eChapter 11 Loss Restrictions Passive Activities and At-Risk Limits 299\u003cbr\u003eChapter 12 Other Income 329\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 2 CLAIMING DEDUCTIONS 355\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 13 Deductions Allowed in Figuring Adjusted Gross Income 357\u003cbr\u003eChapter 14 Claiming the Standard Deduction or Itemized Deductions 364\u003cbr\u003eChapter 15 Medical and Dental Expense Deductions 371\u003cbr\u003eChapter 16 Deductions for Taxes 391\u003cbr\u003eChapter 17 Itemized Deduction for Interest Expenses 401\u003cbr\u003eChapter 18 Charitable Contribution Deductions 419\u003cbr\u003eChapter 19 Casualty and Theft Losses and Involuntary Conversions 446\u003cbr\u003eChapter 20 Other Itemized Deductions 471\u003cbr\u003eChapter 21 Travel and Meal Expense Deductions 473\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 3 PERSONAL TAX COMPUTATIONS 495\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 22 Figuring Your Regular Income Tax Liability 497\u003cbr\u003eChapter 23 Alternative Minimum Tax (AMT) 502\u003cbr\u003eChapter 24 Computing the Kiddie Tax on Your Childs Unearned Income 510\u003cbr\u003eChapter 25 Personal Tax Credits Reduce Your Tax Liability 516\u003cbr\u003eChapter 26 Tax Withholdings 539\u003cbr\u003eChapter 27 Estimated Tax Payments 547\u003cbr\u003eChapter 28 Additional Medicare Tax and Net Investment Income Tax 553\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 4 TAX PLANNING 561\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 29 Tax Savings for Residence Sales 563\u003cbr\u003eChapter 30 Tax Rules for Investors in Securities 581\u003cbr\u003eChapter 31 Tax Savings for Investors in Real Estate 598\u003cbr\u003eChapter 32 Tax Rules for Investors in Mutual Funds 612\u003cbr\u003eChapter 33 Educational Tax Benefits 621\u003cbr\u003eChapter 34 Special Tax Rules for Senior Citizens and the Disabled 640\u003cbr\u003eChapter 35 Members of the Armed Forces 655\u003cbr\u003eChapter 36 How To Treat Foreign Earned Income 663\u003cbr\u003eChapter 37 Planning Alimony and Marital Settlements 674\u003cbr\u003eChapter 38 Other Taxes 679\u003cbr\u003eChapter 39 Gift and Estate Tax Planning Basics 685\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 5 BUSINESS TAX PLANNING 695\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 40 Income or Loss From Your Business or Profession 697\u003cbr\u003eChapter 41 Retirement and Medical Plans for Self-Employed 727\u003cbr\u003eChapter 42 Claiming Depreciation Deductions 740\u003cbr\u003eChapter 43 Deducting Car and Truck Expenses 758\u003cbr\u003eChapter 44 Sales of Business Property 773\u003cbr\u003eChapter 45 Figuring Self-Employment Tax 780\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 6 FILING YOUR RETURN AND THE PROCESS AFTER YOU FILE 789\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 46 Filing Your Return 791\u003cbr\u003eChapter 47 Filing Refund Claims, and Amended Returns 799\u003cbr\u003eChapter 48 If the IRS Examines Your Return 803\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 7 2025 TAX FORMS 817\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eForm 1040 819\u003cbr\u003eSchedule 1 821\u003cbr\u003eSchedule 1-A 823\u003cbr\u003eSchedule 2 825\u003cbr\u003eSchedule 3 827\u003cbr\u003eForm W-4 828\u003cbr\u003e2025 Tax Table 833\u003cbr\u003e2025 Tax Computation Work Sheet 845\u003cbr\u003e2025 Earned Income Credit (EIC) Table 847\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 8 TAX LAW AUTHORITIES 859\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eLegislative Authorities 860\u003cbr\u003eAdministrative Authorities 861\u003cbr\u003eJudicial Authorities 862\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 9 CITATIONS OF AUTHORITY 865\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eKey to Citations 866\u003cbr\u003eFiling Basics 867\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 10 PRACTICE BEFORE THE IRS 973\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Returns Are Examined 974\u003cbr\u003eAudit Rules for Partnerships 981\u003cbr\u003eThe Time Limits Within Which the IRS Must Act for Additional Taxes 982\u003cbr\u003eFiling Refund Claims 987\u003cbr\u003eHow to Arrange Closing Agreements and Compromises 991\u003cbr\u003eHow to Get the IRS Opinion on a Tax Problem 993\u003cbr\u003eCircular 230 Practice Before the IRS 999\u003cbr\u003eTax Return Preparer Penalties 1006\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART 11 WRITTEN INFORMATION SECURITY PLAN 1011\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWritten Information Security Plan (WISP) 1012\u003cbr\u003eWritten Information Security Plan Sample Template 1015\u003c\/p\u003e \u003cp\u003eGLOSSARY 1029\u003cbr\u003eINDEX 1035\u003c\/p\u003e\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Finance \u0026amp; accounting [\u003ca title=\"See our other books on Finance \u0026amp; accounting\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Finance%20\u0026amp;%20accounting%20%5BKF%5D%22\"\u003eKF\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Wiley","offers":[{"title":"Brand New","offer_id":52433824284952,"sku":"9781394358731","price":69.69,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/files\/9781394358731.jpg?v=1784854219","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/j-k-lassers-your-income-tax-2026-professional-edition-hardback-9781394358731","provider":"Freshly Printed Books","version":"1.0","type":"link"}