J K Lasser - J.K. Lasser’s Your Income Tax 2019: For Preparing Your 2018 Tax Return

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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ISBN 978-1-119-53271-2 (paper)

ISBN 978-1-119-53267-5 (ePDF)

ISBN 978-1-119-53270-5 (ePub)

Eighty-Second 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:

Filing tip or Filing Instruction

A Filing Tip or Filing Instruction helps you prepare your 2018 return.

Planning Reminder

A Planning Reminder highlights year-end tax strategies for 2018 or planning opportunities for 2019 and later years.

Caution

A Caution points out potential pitfalls to avoid and areas where IRS opposition may be expected.

Law Alert

A Law Alert indicates recent changes in the tax law and pending legislation before Congress.

Court Decision

A Court Decision highlights key rulings from the Tax Court and other federal courts.

IRS Alert

An IRS Alert highlights key rulings and announcements from the IRS.

Visit jklasser.com
for FREE download
of e-Supplement

You can download a free e-Supplement to Your Income Tax 2019 at jklasser.com . The e-Supplement will provide an update on tax developments from the IRS and Congress, including a look ahead to 2019.

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

The federal income tax law, despite efforts at simplification, remains a maze of statutes, regulations, rulings, and court decisions written in technical language covering thousands and thousands of pages. For 82 years, J.K. Lassers Your Income Tax has aided and guided millions of taxpayers through this complex law. Every effort has been made to provide a direct and easy-to-understand explanation that shows how to comply with the law and at the same time take advantage of tax-saving options and plans.

The 2019 edition of Your Income Taxour 82nd editioncontinues this tradition. To make maximum use of this tax guide, we suggest that you use these aids:

Contents Chapter by Chapter. The contents, on pages vxxv, lists the chapters in Your Income Tax. References direct you to sections within a particular chapter. Thus a reference to and then to section 1 within that chapter. Section and page references are provided in the index at the back of the book.

Whats New for 2018. Pages xxviixxx alert you to tax developments that may affect your 2018 tax return.

Key Tax Numbers for 2018. Pages xxxixxxiii.

Tax-Saving Opportunities. Page xxxiv.

Filing tax basics. Pages 18 alert you to filing requirements, filing addresses for IRS Service Centers, and a calendar with 2019 filing deadlines.

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

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