| Description |
1 online resource (931 p.) |
| Series |
J. K. Lasser series |
|
J.K. Lasser series.
|
| Contents |
Cover Page -- Title Page -- Copyright Page -- Contents -- What's New for 2023 -- Tax News for 2023 -- Key Tax Numbers for 2023 -- Tax-Saving Opportunities for 2023 and Beyond -- Expiring Provisions -- Part 1 Filing Basics -- Do You Have to File a 2023 Tax Return? -- Filing Tests for Dependents: 2023 Returns -- Where to File Your 2023 Form 1040 or 1040-SR -- Filing Deadlines (on or before) -- What Forms Do You Need to File? -- Chapter 1 Filing Status -- 1.1 Which Filing Status Should You Use? -- 1.2 Tax Rates Based on Filing Status -- 1.3 Filing Separately Instead of Jointly |
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1.4 Filing a Joint Return -- 1.5 Nonresident Alien Spouse -- 1.6 Community Property Rules -- 1.7 Innocent Spouse Rules -- 1.8 Separate Liability Relief for Former Spouses -- 1.9 Equitable Relief -- 1.10 Death of Your Spouse in 2023 -- 1.11 Qualifying Widow/Widower Status for 2023 If Your Spouse Died in 2022 or 2021 -- 1.12 Qualifying as Head of Household -- 1.13 Filing for Your Child -- 1.14 Return for Deceased -- 1.15 Return for an Incompetent Person -- 1.16 How a Nonresident Alien Is Taxed -- 1.17 How a Resident Alien Is Taxed -- 1.18 Who Is a Resident Alien? |
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1.19 Certificate of Tax Compliance for Alien Leaving the United States -- 1.20 Expatriation Tax -- Part 2 Reporting Your Income -- Chapter 2 Wages, Salary, and Other Compensation -- 2.1 Salary and Wage Income -- 2.2 Constructive Receipt of Year-End Paychecks -- 2.3 Pay Received in Property Is Taxed -- 2.4 Commissions Taxable When Credited -- 2.5 Unemployment Benefits -- 2.6 Strike Pay Benefits and Penalties -- 2.7 Nonqualified Deferred Compensation -- 2.8 Did You Return Wages Received in a Prior Year? -- 2.9 Waiver of Executor's and Trustee's Commissions -- 2.10 Life Insurance Benefits |
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2.11 Educational Benefits for Employees' Children -- 2.12 Sick Pay Is Taxable -- 2.13 Workers' Compensation Is Tax Free -- 2.14 Disability Pay and Pensions -- 2.15 Stock Appreciation Rights (SARs) -- 2.16 Stock Options -- 2.17 Election to Defer Income on Qualified Equity Grants from Private Companies (Section 83(i) election) -- 2.18 Restricted Stock -- Chapter 3 Fringe Benefits -- 3.1 Tax-Free Health and Accident Coverage Under Employer Plans -- 3.2 Health Savings Accounts (HSAs) and Archer MSAs -- Health Savings Account (HSA) -- Archer MSAs |
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3.3 Reimbursements and Other Tax-Free Payments From Employer Health and Accident Plans -- Tax-Free Reimbursements for Medical Expenses -- Tax-Free Payments for Permanent Physical Injuries -- HSA or Archer MSA Payments -- 3.4 Group-Term Life Insurance Premiums -- 3.5 Dependent Care Assistance -- 3.6 Adoption Benefits -- 3.7 Education Assistance Plans -- 3.8 Company Cars, Parking, and Transit Passes -- Qualified Transportation Benefits -- 3.9 Working Condition Fringe Benefits -- 3.10 De Minimis Fringe Benefits -- 3.11 Employer-Provided Retirement Advice -- 3.12 Employee Achievement Awards |
| Notes |
Description based upon print version of record |
|
3.13 Employer-Furnished Meals or Lodging |
| Subject |
Income tax -- United States -- Handbooks, manuals, etc
|
|
Tax returns -- United States -- Handbooks, manuals, etc
|
| Form |
Electronic book
|
| Author |
J.K. Lasser Institute, editor.
|
| ISBN |
9781394223510 |
|
139422351X |
|
9781394223503 |
|
1394223501 |
|
