目次

Legislative Alert for 2018 xxvii What’s New for 2017 xxix Key Tax Numbers for 2017 xxxiii Filing Basics 1 Reporting Your Income 33 Fringe Benefits 52 Dividend and Interest Income 75 Reporting Property Sales 101 Tax–Free Exchanges of Property 146 Retirement and Annuity Income 161 IRAs 197 Income From Real Estate Rentals and Royalties 243 Loss Restrictions: Passive Activities and At–Risk Limits 260 Other Income 288 Claiming Deductions 311 Claiming the Standard Deduction or Itemized Deductions 322 Charitable Contribution Deductions 330 Itemized Deduction for Interest Expenses 354 Deductions for Taxes 371 Medical and Dental Expense Deductions 378 Casualty and Theft Losses and Involuntary Conversions 396 Deducting Job Costs and Other Miscellaneous Expenses 421 Travel and Entertainment Expense Deductions 435 Personal Exemptions 461 Personal Tax Computations 475 Alternative Minimum Tax (AMT) 481 Computing the “Kiddie Tax” on Your Child’s Investment Income 489 Personal Tax Credits Reduce Your Tax Liability 495 Tax Withholdings 516 Estimated Tax Payments 523 Additional Medicare Tax and Net Investment Income Tax 529 Tax Savings for Residence Sales 537 Tax Rules for Investors in Securities 552 Tax Savings for Investors in Real Estate 568 Tax Rules for Investors in Mutual Funds 581 Educational Tax Benefi ts 590 Special Tax Rules for Senior Citizens and the Disabled 609 Members of the Armed Forces 621 Planning Alimony and Marital Settlements 639 Other Taxes 646 Gift and Estate Tax Planning Basics 654 Business Tax Planning 663 Retirement and Medical Plans for Self–Employed 693 Claiming Depreciation Deductions 703 Deducting Car and Truck Expenses 720 Sales of Business Property 734 Figuring Self–Employment Tax 741 Filing Your Return and What Happens When You File 749 Filing Refund Claims, and Amended Returns 759 If the IRS Examines Your Return 763 GLOSSARY 965 INDEX 971