Ernst and Young Tax Guide, 2000


"The best tax guide of the bunch . . ."—USA Today

"Hard to beat . . ."—Money

Each year, hundreds of thousands of people turn to The Ernst & Young Tax Guide for the most up-to-date and comprehensive coverage of the tax system. Published in December to include late-breaking tax laws as well as usable tax return forms, the new tax guide for 2001 is the only one on the market which includes the official IRS tax guide, Publication 17, "Your Federal Income Tax," along with Ernst & Young's comprehensive ...

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"The best tax guide of the bunch . . ."—USA Today

"Hard to beat . . ."—Money

Each year, hundreds of thousands of people turn to The Ernst & Young Tax Guide for the most up-to-date and comprehensive coverage of the tax system. Published in December to include late-breaking tax laws as well as usable tax return forms, the new tax guide for 2001 is the only one on the market which includes the official IRS tax guide, Publication 17, "Your Federal Income Tax," along with Ernst & Young's comprehensive commentary and tax-trimming tips. A special chapter on mutual funds covers when to make new investments and how to treat distributions, transfers, and redemptions, and a special section on the gift tax explains what constitutes a gift, how to calculate liability, and how to determine which forms to use.

* More final usable tax return forms than any other tax guide, in the book and on the Internet * Over 450 TaxSavers, TaxAlerts, TaxOrganizers, and TaxPlanners

Ernst & Young LLP is one of the nation's leading professional services firms. Its tax and personal financial counseling practices specialize in tailoring financial strategies for people at all income levels.

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Product Details

  • ISBN-13: 9780471349532
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 12/5/1999
  • Edition number: 1
  • Pages: 752
  • Product dimensions: 8.44 (w) x 10.89 (h) x 1.63 (d)

Table of Contents

2000 Tax Calendar ii
Special Tables of Contents x
How to Use This Guide xiv
The Ernst & Young Tax Guide Editorial Board 2000 xv
Changes in the Tax Law You Should Know About xvi
Important 1999 Tax Reminders from the IRS xix
How to Avoid 25 Common Errors xxi
50 of the Most Easily Overlooked Deductions xxii
Individual Tax Organizer xxiv
Income and Expense Records You Should Keep in Addition to Your Income Tax Return xxxii
Part I The Income Tax Return 1
Chapter 1 Filing Information 3
Tables: 1999 Filing Requirements for Most Taxpayers 5
1999 Filing Requirements for Dependents 6
Other Situations When You Must File a 1999 Return 7
Benefits of IRS e-file 10
When to File Your 1999 Return 12
6 Steps for Preparing Your Return 14
Where Do You File? 21
Chapter 2 Filing Status 26
Worksheet: Cost of Keeping Up a Home 31
Table: Who Is a Qualifying Person for Filing as Head of Household 32
Chapter 3 Personal Exemptions and Dependents 34
Figure: Can You Claim an Exemption for a Dependent? 37
Table: Worksheet for Determining Support 41
Figure: Support Test for Children of Divorced or Separated Parents 46
Worksheet: Deduction for Exemptions 48
Chapter 4 Decedents 49
Sample Form: 1999 Form 1040 53
Chapter 5 Tax Withholding and Estimated Tax 60
Do You Have to Pay Estimated Tax? 69
Part II Income 79
Chapter 6 Wages, Salaries, and Other Earnings 81
Chapter 7 Tip Income 93
Chapter 8 Interest Income 99
Tables: Who Pays Tax on U.S. Savings Bond Interest 108
Equivalent Yield Needed from a Taxable Bond 115
Sample Form: 1999 Form 1099-INT 116
Chapter 9 Dividends and Other Corporate Distributions 118
Sample Form: 1999 Form 1099-DIV 128
Chapter 10 Rental Income and Expenses 130
Tables: Worksheet for Figuring the Limit on Rental Deductions for a Dwelling Unit Used as a Home 139
MACRS Recovery Periods for Property Used in Rental Activities 142
Optional MACRS Tables 145
Chapter 11 Retirement Plans, Pensions, and Annuities 149
Worksheet: Simplified Method 154
Chapter 12 Social Security and Equivalent Railroad Retirement Benefits 163
Worksheet: Figuring Total Income 165
Chapter 13 Other Income 170
Worksheet: State and Local Income Tax Refund 182
Table: Are Your Sickness and Injury Benefits Taxable? 191
Chapter 14 Basis of Property 195
Table: Examples of Adjustments to Basis 198
Chapter 15 Sale of Property 207
Chapter 16 Selling Your Home 232
Chapter 17 Reporting Gains and Losses 241
Tables: What Is Your Capital Gain Tax Rate? 248
Sample Form: Schedule D: Capital Gains and Losses 251
Chapter 18 Individual Retirement Arrangements (IRAs) 253
Tables: Can I Take a Traditional IRA Deduction? 258
You Can Contribute to a Roth IRA 269
You Contribution Limit Is Reduced 269
Chapter 19 Moving Expenses 276
Figure: Illustration of Distance Test 278
Table: Satisfying the Time Test for Employees and Self-Employed Persons 279
Figure: Qualifying Moves within the United States (Non-Military) 282
Chapter 20 Alimony 285
Table: Alimony Requirements (Instruments executed after 1984) 286
Part III Standard Deduction and Itemized Deductions 297
Chapter 21 Standard Deduction 299
Tables: Standard Deduction Chart for Most People 301
Standard Deduction Chart for People Age 65 or Older or Blind 301
Standard Deduction Worksheet for Dependents 301
Chapter 22 Limit on Itemized Deductions 303
Chapter 23 Medical and Dental Expenses 306
Table: Medical and Dental Expenses Checklist 309
Figure: Is Your Excess Medical Reimbursement Taxable? 315
Chapter 24 Taxes You May Deduct 317
Chart: Which Taxes Can You Deduct? 318
Chapter 25 Interest Expense 325
Figures: Is My Interest Fully Deductible? 328
Are My Points Fully Deductible This Year? 331
Table: Where to Deduct Your Interest 336
Chapter 26 Contributions 339
Tables: Examples of Charitable Contributions--A Quick Check 341
Volunteers' Questions and Answers 345
Chapter 27 Casualty and Theft Losses 355
Tables: How to Apply Deduction Limit Rules 364
When To Deduct a Loss 367
Chapter 28 Car Expenses and Other Employee Business Expenses 368
Table: Travel Expenses You Can Deduct 371
Table: How To Prove Certain Business Expenses 374
Figures: Does the 50% Limit Apply to Your Expenses? 380
When Are Local Transportation Expenses Deductible? 384
Table: Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements 396
Sample Form 2106-EZ: Unreimbursed Employee Business Expenses 399
Chapter 29 Employees' Educational Expenses 400
Figure: Does Your Education Qualify? 402
Chapter 30 Miscellaneous Deductions 409
Part IV Figuring Your Taxes and Credits 425
Chapter 31 How to Figure Your Tax 427
Chapter 32 Tax on Investment Income of Certain Minor Children 433
Figure: Can You Include Your Child's Income on Your Tax Return? 435
Sample Form 8814: Parent's Election To Report Child's Interest and Dividends 437
Figure: Do You Have to Use Form 8615 To Figure Your Child's Tax? 438
Sample Form 8615: Tax for Children Under Age 14 Who Have Investment Income of More Than $1,400 441
Chapter 33 Child and Dependent Care Credit 442
Figures: Can You Claim the Credit? 444
Is a Child of Divorced or Separated Parents a Qualifying Person? 446
Sample Form 2441: Child and Dependent Care Expenses 454
Chapter 34 Credit for the Elderly or the Disabled 456
Figures: Are You a Qualified Individual? 457
Income Limits 457
Table: Initial Amounts 460
Sample Schedule R: (Form 1040) Credit for the Elderly or the Disabled 464
Chapter 35 Child Tax Credit 467
Worksheet: Child Tax Credit 470
Sample Form 8812: Additional Child Tax Credit 471
Chapter 36 Education Credits 472
Sample Form 8863: Education Credits (Hope and Lifetime Learning Credits) 476
Chapter 37 Other Credits Including the Earned Income Credit 477
Worksheets: How to Figure the Credit if You Did Not Work for a Railroad 480
If You Worked for a Railroad 481
Table: Earned Income Credit in a Nutshell 483
Checklist: EIC Eligibility Checklist 484
Part V Special Situations and Tax Planning 485
Chapter 38 If You Are Self-Employed: How to File Schedule C 487
Sample Forms: Schedule C (Form 1040) 505
Schedule SE (Form 1040) 507
Form 8829 509
Chapter 39 Mutual Funds 510
Sample Form: (1099-DIV) Dividends and Distributions 513
Tables: Reporting Mutual Fund Distribution on Form 1040 515
Choosing a Cost Basis Method 516
Mutual Fund Activity 517
Chapter 40 The Gift Tax 521
Chapter 41 What to Do If You Employ Domestic Help 525
Tables: IRS Offices for EIN Application 527
What Is Taxable Compensation 528
Figure: Worksheet for Domestic Employee's Wages 530
Sample Form: Schedule H (Form 1040) Household Employment Taxes 531
Chapter 42 U.S. Citizens Working Abroad: Tax Treatment of Foreign Earned Income 532
Chapter 43 Foreign Citizens Living in the United States 537
Chapter 44 How to Prepare for Your Accountant 543
Checklist: What to Bring to Your Account 544
Table: Check Analysis 545
Chapter 45 If Your Return Is Examined 546
Chapter 46 Planning Ahead for 2000 and Beyond 557
Personal Records and Advisors 560
Part VI Filing Out Your Tax Return and Tax Forms You Can Use 561
Chapter 47 Filling Out Form 1040 563
Chapter 48 1999 Federal Tax Forms and Schedules You Can Use 599
Form SS-4: Application for Employer Identification Number 601
Form SS-5: Application for a Social Security Card 603
Form 709: United States Gift (and Generation-Skipping Transfer) Tax Return 605
Form 1040X: Amended U.S. Individual Income Tax Return 609
Form 1040EZ: Income Tax Return for Single and Joint Filers With No Dependents 611
Form 1040A: U.S. Individual Income Tax Return 613
Schedule 1 Interest and Ordinary Dividends for Form 1040A Filers 615
Schedule 2 Child and Dependent Care Expenses for Form 1040A Filers 617
Schedule 3 Credit for the Elderly or the Disabled for Form 1040A Filers 619
Form 1040: U.S. Individual Income Tax Return 621
Schedule A Itemized Deductions 623
Schedule B Interest and Ordinary Dividends 624
Schedule C Profit or Loss from Business (Sole Proprietorship) 625
Schedule D Capital Gains and Losses 627
Schedule E Supplemental Income and Loss 629
Schedule EIC Earned Income Credit 631
Schedule F Profit or Loss From Farming 633
Schedule H Household Employment Taxes 635
Schedule R Credit for the Elderly or the Disabled 637
Schedule SE Self-Employment Tax 639
Form 1116: Foreign Tax Credit 641
Form 2106: Employee Business Expenses 643
Form 2441: Child and Dependent Care Expenses 645
Form 3903: Moving Expenses 647
Form 4562: Depreciation and Amortization 649
Form 4684: Casualties and Thefts 651
Form 4797: Sales of Business Property 653
Form 4868: Application for Automatic Extension of Time To File U.S. Individual Income Tax Return 655
Form 4952: Investment Interest Expense Deduction 657
Form 4972: Tax on Lump-Sum Distributions 659
Form 6198: At-Risk Limitations 661
Form 6251: Alternative Minimum Tax--Individuals 663
Form 8283: Noncash Charitable Contributions 665
Form 8615: Tax for Children Under Age 14 Who Have Investment Income of More Than $1,400 667
Form 8812: Additional Child Tax Credit 669
Form 8814: Parents' Election To Report Child's Interest and Dividends 671
Form 8822: Change of Address 673
Form 8824: Like-Kind Exchanges 675
Form 8829: Expenses for Business Use of Your Home 677
Form 8839: Qualified Adoption Expenses 679
Form 8863: Education Credits (Hope and Lifetime Learning Credits) 681
Chapter 49 Tax Tables and Tax Rate Schedules 683
1999 Tax Tables 684
1999 Tax Rate Schedules 696
Order Blank for Forms and Publications 697
What Is TeleTax? 698
TeleTax Topics 698
Call the IRS 699
A Glossary of Tax and Financial Terms 701
Index 708
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