J.K. Lasser Institute - Professional Edition J.K. Lasser Institute Income Tax 2021

1. Chapter 1
2. Chapter 2
3. Chapter 3
4. Chapter 4
5. Chapter 5
6. Chapter 7
7. Chapter 8
8. Chapter 9
9. Chapter 11
10. Chapter 13
11. Chapter 14
12. Chapter 16
13. Chapter 17
14. Chapter 18
15. Chapter 20
16. Chapter 22
17. Chapter 23
18. Chapter 25
19. Chapter 30
20. Chapter 32
21. Chapter 34
22. Chapter 38
23. Chapter 39
24. Chapter 40
25. Chapter 41
26. Chapter 42
27. Chapter 43
28. Chapter 45
29. Chapter 48

PROFESSIONAL EDITION

Prepared by the

J.K. LASSER INSTITUTE

Staff for This Book

J.K. Lasser Editorial

Elliott Eiss, Member of the New York Bar, Contributing Editor

Barbara Weltman, Member of the New York Bar, Contributing Editor

Angelo C. Jack, Production Manager

William Hamill, Copyediting and Proofreading

Index by WordCo Indexing Services

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Published simultaneously in Canada

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ISBN 978-1-119-74222-7 (paper)

ISBN 978-1-119-74226-5 (ePub)

ISBN 978-1-119-74228-9 (ePDF)

Eighty-Fourth Edition

Tax alert symbols. Throughout the text of Your Income Tax, these special symbols alert you to advisory tips about filing your federal tax return and tax planning opportunities:

The PROFESSIONAL EDITION of Your Income Tax is divided into two volumes.

Volume I includes the complete 2021 edition of J.K. Lassers Your Income Tax, which for 84 years has helped subscribers solve their tax problems and has proven to be a solid reference work for tax professionals.

Volume II expands the usefulness of Your Income Tax for tax professionals by providing citations of tax authorities and sections devoted to practice before the IRS.

VOLUME I: YOUR INCOME TAX ()

This volume includes the 2021 edition of Your Income Tax. The contents start on page v, and the index begins on page 1007. Pages 18 alert you to filing requirements, filing addresses for IRS Service Centers, and a calendar with 2020 filing deadlines.

VOLUME II: PROFESSIONAL TAX PRACTICE ()

This volume includes the following technical tax information:

• TAX LAW AUTHORITIES ( begins on page 839.
• CITATIONS OF AUTHORITY ( begins on page 845.
• PRACTICE BEFORE THE IRS ( begins on page 963.

Visit jklasser.com for FREE download ofe-Supplement

You can download a free e-Supplement to Your Income Tax 2021 at jklasser.com. The e-Supplement will provide an update on tax developments from the IRS and Congress, including a look ahead to 2021.

On the homepage at jklasser.com, you will find free tax news, tax tips and tax planning articles.

For an update on tax developments and a free download of the e-Supplement to this book, visit us online at jklasser.com .

Tax News for 2020