Table of Contents:
  • The EY Tax Guide 2018; 2018 tax calendar; The EY Tax Guide Editorial Board 2018; How to use this guide; Contents; Special contents; Changes in the tax law you should know about; IRS help for hurricane victims: a recap of key tax relief provisions available following Harvey, Irma, and Maria; Important 2017 tax reminders; How to avoid 25 common errors; 50 of the most easily overlooked deductions; Individual tax organizer; Income and expense records you should keep in addition to your income tax return; Part 1 The income tax return; Chapter 1 Filing information; Do I Have To File a Return?
  • Individualsâ#x80;#x94;In GeneralSurviving Spouses, Executors, Administrators, and Legal Representatives; U.S. Citizens and Resident Aliens Living Abroad; Residents of Puerto Rico; Individuals With Income From U.S. Possessions; Dependents; Certain Children Under Age 19 or Full-Time Students; Self-Employed Persons; Aliens; Who Should File; Which Form Should I Use?; Form 1040EZ; Form 1040A; Form 1040; Why Should I File Electronically?; Electronic Filing; Using Your Personal Computer; Through Employers and Financial Institutions; Free Help With Your Return; Using a Tax Professional
  • Chapter 3 Personal exemptions and dependentsExemptions; Personal Exemptions; Exemptions for Dependents; Exceptions; Qualifying Child; Joint Return Test (To Be a Qualifying Child); Qualifying Relative; Phaseout of Exemptions; Social Security Numbers for Dependents; Chapter 4 Tax withholding and estimated tax; Tax Withholding for 2018; Salaries and Wages; Tips; Taxable Fringe Benefits; Sick Pay; Pensions and Annuities; Gambling Winnings; Unemployment Compensation; Federal Payments; Backup Withholding; Estimated Tax for 2018; Who Does Not Have To Pay Estimated Tax; Who Must Pay Estimated Tax
  • What Records Should I Keep?Why Keep Records?; Kinds of Records To Keep; Basic Records; Proof of Payment; How Long To Keep Records; Refund Information; Interest on Refunds; Change of Address; What If I Made a Mistake?; Amended Returns and Claims for Refund; Penalties; Civil Penalties; Criminal Penalties; Identity Theft; Chapter 2 Filing status; Marital Status; Single; Married Filing Jointly; Filing a Joint Return; Married Filing Separately; Special Rules; Head of Household; Considered Unmarried; Keeping Up a Home; Qualifying Person; Qualifying Widow(er) With Dependent Child
  • When Do I Have To File?Extensions of Time To File; Automatic Extension; Individuals Outside the United States; Individuals Serving in Combat Zone; How Do I Prepare My Return?; When Do I Report My Income and Expenses?; Accounting Periods; Accounting Methods; Social Security Number (SSN); Presidential Election Campaign Fund; Computations; Attachments; Third-Party Designee; Signatures; Paid Preparer; Refunds; Amount You Owe; How To Pay; Interest; Installment Agreement; Gift To Reduce Debt Held by the Public; Name and Address; Where Do I File?; What Happens After I File?