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The EY Tax Guide 2018
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The EY Tax Guide 2018
by
Ernst & Young Tax Guide 2018, 33rd Edition
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?
Which Form Should I Use?
Why Should I File Electronically?
When Do I Have To File?
How Do I Prepare My Return?
Where Do I File?
What Happens After I File?
Chapter 2: Filing status
Marital Status
Single
Married Filing Jointly
Married Filing Separately
Head of Household
Chapter 3: Personal exemptions and dependents
Exemptions
Phaseout of Exemptions
Social Security Numbers for Dependents
Chapter 4: Tax withholding and estimated tax
What’s New for 2018
Reminders
Introduction
Tax Withholding for 2018
Estimated Tax for 2018
Credit for Withholding and Estimated Tax for 2017
Underpayment Penalty for 2017
Part 2: Income
Chapter 5: Wages, salaries, and other earnings
Employee Compensation
Miscellaneous Compensation
Special Rules for Certain Employees
Sickness and Injury Benefits
Chapter 6: Tip income
Keeping a Daily Tip Record
Reporting Tips To Your Employer
Reporting Tips on Your Tax Return
Allocated Tips
Chapter 7: Interest income
General Information
Taxable Interest
When To Report Interest Income
How To Report Interest Income
Chapter 8: Dividends and other corporate distributions
General Information
Ordinary Dividends
Capital Gain Distributions
Nondividend Distributions
Other Distributions
How To Report Dividend Income
Chapter 9: Rental income and expenses
Introduction
Rental Income
Rental Expenses
Repairs and Improvements
Property Changed To Rental Use
Renting Part of Property
Not Rented for Profit
Personal Use of Dwelling Unit (Including Vacation Home)
Tangible Property Regulations
Depreciation
Limits on Rental Losses
How To Report Rental Income and Expenses
Chapter 10: Retirement plans, pensions, and annuities
General Information
Cost (Investment in the Contract)
Taxation of Periodic Payments
Taxation of Nonperiodic Payments
Rollovers
Special Additional Taxes
Survivors and Beneficiaries
Chapter 11: Social security and equivalent railroad retirement benefits
Are Any of Your Benefits Taxable?
How To Report Your Benefits
Examples
Deductions Related To Your Benefits
Repayments More Than Gross Benefits
Chapter 12: Other income
Bartering
Canceled Debts
Host or Hostess
Life Insurance Proceeds
Partnership Income
S Corporation Income
Recoveries
Rents from Personal Property
Repayments
Royalties
Unemployment Benefits
Welfare and Other Public Assistance Benefits
Other Sickness and Injury Benefits
Other Income
Passive Activity Limitations and At-Risk Limitations
Part 3: Gains and losses
Chapter 13: Basis of property
Cost Basis
Adjusted Basis
Basis Other Than Cost
Chapter 14: Sale of property
Sales and Trades
Capital Gains and Losses
Chapter 15: Selling your home
Main Home
Figuring Gain or Loss
Excluding the Gain
Business Use or Rental of Home
Reporting the Sale
Special Situations
Recapturing (Paying Back) a Federal Mortgage Subsidy
CHAPTER 16: Reporting gains and losses
Reporting Capital Gains and Losses
Capital Gain Tax Rates
Part 4: Adjustments to income
CHAPTER 17: Individual retirement arrangements (IRAs)
What’s New for 2017
Traditional IRAs
Roth IRAs
CHAPTER 18: Alimony
General Rules
Instruments Executed After 1984
How To Deduct Alimony Paid
How To Report Alimony Received
Recapture Rule
Chapter 19: Education-related adjustments
Student Loan Interest Deduction
Educator Expenses
Tuition and Fees Deduction
Figuring the Deduction
Effect of the Amount of Your Income on the Amount of Your Deduction
Claiming the Deduction
Chapter 20: Moving expenses
Part 5: Standard deduction and itemized deductions
Chapter 21: Standard deduction
Standard Deduction Amount
Standard Deduction for Dependents
Who Should Itemize
Chapter 22: Medical and dental expenses
What Are Medical Expenses?
What Expenses Can You Include This Year?
How Much of the Expenses Can You Deduct?
Whose Medical Expenses Can You Include?
What Medical Expenses Are Includible?
How Do You Treat Reimbursements?
Damages for Personal Injuries
How Do You Figure and Report the Deduction on Your Tax Return?
Impairment-Related Work Expenses
Health Insurance Costs for Self-Employed Persons
Chapter 23: Taxes you may deduct
Tests To Deduct Any Tax
Income Taxes
State and Local General Sales Taxes
Real Estate Taxes
Personal Property Taxes
Taxes and Fees You Cannot Deduct
Where To Deduct
Chapter 24: Interest expense
Home Mortgage Interest
Mortgage Insurance Premiums
Investment Interest
Items You Cannot Deduct
Allocation of Interest
How To Report
Chapter 25: Contributions
Organizations That Qualify To Receive Deductible Contributions
Contributions You Can Deduct
Contributions From Which You Benefit
Contributions You Cannot Deduct
Contributions of Property
When To Deduct
Limits on Deductions
Records To Keep
How To Report
Chapter 26: Nonbusiness casualty and theft losses
Casualty
Theft
Loss on Deposits
Proof of Loss
Figuring a Loss
Deduction Limits
When To Report Gains and Losses
How To Report Gains and Losses
Chapter 27: Car expenses and other employee business expenses
Travel Expenses
Entertainment Expenses
Gift Expenses
Transportation Expenses
Recordkeeping
How To Report
Chapter 28: Tax benefits for work-related education
Qualifying Work-Related Education
Education To Meet Minimum Requirements
What Expenses Can Be Deducted
Reimbursements
Deducting Business Expenses
Recordkeeping
Chapter 29: Miscellaneous deductions
Deductions Subject to the 2% Limit
Deductions Not Subject to the 2% Limit
Nondeductible Expenses
Chapter 30: Limit on itemized deductions
Are You Subject to the Limit?
Which Itemized Deductions Are Limited?
Which Itemized Deductions Are Not Limited?
How Do You Figure the Limit?
Part 6: Figuring your taxes and credits
Chapter 31: How to figure your tax
Figuring Your Tax
Alternative Minimum Tax
Additional Medicare Tax
Net Investment Income Tax (NIIT)
Tax Figured by IRS
Chapter 32: Tax on unearned income of certain children
Which Parent’s Return to Use
Parent’s Election To Report Child’s Interest and Dividends
Tax for Certain Children Who Have Unearned Income
Chapter 33: Child and dependent care credit
Can You Claim the Credit?
How To Figure the Credit
How To Claim the Credit
Do You Have Household Employees?
Chapter 34: Credit for the elderly or the disabled
Are You Eligible for the Credit?
How To Claim the Credit
Chapter 35: Child tax credit
Qualifying Child
Amount of Credit
Claiming the Credit
Additional Child Tax Credit
Completing Schedule 8812 (Form 1040A or 1040)
Chapter 36: Education credits and other education tax benefits
Who Can Claim an Education Credit
Qualified Education Expenses
Chapter 37: Premium Tax Credit (PTC)
What Is the Premium Tax Credit (PTC)?
Who Can Take the PTC?
How To Take the PTC?
Chapter 38: Other credits including the earned income credit
Nonrefundable Credits
Refundable Credits
Earned Income Credit (EIC)
Reminders
Do You Qualify for the Credit?
Part 7: Special situations and tax planning
Chapter 39: Self-employment income: How to file Schedule C
Who Must File Schedule C
What Is Included In Net Self-Employment Earnings?
How To Determine Items of Income and Expenses
Sales of Business Property Used in Your Business
Business Tax Credit
Special Situations
How To Complete Schedule SE Line By Line, Briefly
Chapter 40: Mutual funds
Tax Treatment of Distributions
Sales, Exchanges, and Redemptions
Keeping Track of Your Basis
Gains and Losses
Holding Period
How To Figure Gains and Losses on Form 8949 and Schedule D
Capital Losses
Investment Expenses
Limit on Investment Interest Expense
Chapter 41: What to do if you employ domestic help
Reminder
Employment Taxes for Household Employers
Chapter 42: U.S. citizens working abroad: Tax treatment of foreign earned income
How To Qualify for the Foreign Earned Income Exclusion
The Foreign Earned Income Exclusion
The Foreign Housing Exclusion
Employer-Provided Meals and Lodging
Foreign Tax Credit
Chapter 43: Foreign citizens living in the United States
Determining Your Status
Election To Be Treated as a Resident
How Resident Aliens Are Taxed
Rules for Individuals Giving Up U.S. Citizenship or U.S. Residency
Dual-Status Aliens
How Nonresident Aliens Are Taxed
Departing from the United States
Chapter 44: Decedents: Dealing with the death of a family member
Personal Representative
Final Return for the Decedent
Tax Effect on Others
Chapter 45: Estate and gift tax planning
Getting Started
Estate Tax Fundamentals
How Your Estate Is Taxed
The Fundamentals of the Gift Tax
The Generation-Skipping Transfer (GST) Tax
How To Use Trusts
How To Raise Cash To Pay Estate Taxes
Concerns Regarding Community Property
Estate Planning—Steps To Take Now
Chapter 46: Everything you need to know about e-filing
Information You’ll Need to E-File
Making Tax Payments
Methods of E-Filing
Chapter 47: If your return is examined
IRS Declaration of Taxpayer Rights
Examinations, Appeals, Collections, and Refunds
Appeals
Collections
Potential Third-Party Contacts
Claims for Refunds
Chapter 48: Rules for expensing and capitalizing tangible property used in a trade or business
Chapter 49: Net investment income tax
Chapter 50: Planning ahead for 2018 and beyond
Year-End and Ongoing Tax Planning Considerations
Affordable Care Act (ACA) Individual Provisions
Inflation Adjustments for 2018
Chapter 51: 2017 tax rate schedules
Index
EULA
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Prev
Previous Chapter
The EY Tax Guide 2018
Next
Next Chapter
Changes in the tax law you should know about
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?
Which Form Should I Use?
Why Should I File Electronically?
When Do I Have To File?
How Do I Prepare My Return?
Where Do I File?
What Happens After I File?
Chapter 2: Filing status
Marital Status
Single
Married Filing Jointly
Married Filing Separately
Head of Household
Chapter 3: Personal exemptions and dependents
Exemptions
Phaseout of Exemptions
Social Security Numbers for Dependents
Chapter 4: Tax withholding and estimated tax
What’s New for 2018
Reminders
Introduction
Tax Withholding for 2018
Estimated Tax for 2018
Credit for Withholding and Estimated Tax for 2017
Underpayment Penalty for 2017
Part 2: Income
Chapter 5: Wages, salaries, and other earnings
Employee Compensation
Miscellaneous Compensation
Special Rules for Certain Employees
Sickness and Injury Benefits
Chapter 6: Tip income
Keeping a Daily Tip Record
Reporting Tips To Your Employer
Reporting Tips on Your Tax Return
Allocated Tips
Chapter 7: Interest income
General Information
Taxable Interest
When To Report Interest Income
How To Report Interest Income
Chapter 8: Dividends and other corporate distributions
General Information
Ordinary Dividends
Capital Gain Distributions
Nondividend Distributions
Other Distributions
How To Report Dividend Income
Chapter 9: Rental income and expenses
Introduction
Rental Income
Rental Expenses
Repairs and Improvements
Property Changed To Rental Use
Renting Part of Property
Not Rented for Profit
Personal Use of Dwelling Unit (Including Vacation Home)
Tangible Property Regulations
Depreciation
Limits on Rental Losses
How To Report Rental Income and Expenses
Chapter 10: Retirement plans, pensions, and annuities
General Information
Cost (Investment in the Contract)
Taxation of Periodic Payments
Taxation of Nonperiodic Payments
Rollovers
Special Additional Taxes
Survivors and Beneficiaries
Chapter 11: Social security and equivalent railroad retirement benefits
Are Any of Your Benefits Taxable?
How To Report Your Benefits
Examples
Deductions Related To Your Benefits
Repayments More Than Gross Benefits
Chapter 12: Other income
Bartering
Canceled Debts
Host or Hostess
Life Insurance Proceeds
Partnership Income
S Corporation Income
Recoveries
Rents from Personal Property
Repayments
Royalties
Unemployment Benefits
Welfare and Other Public Assistance Benefits
Other Sickness and Injury Benefits
Other Income
Passive Activity Limitations and At-Risk Limitations
Part 3: Gains and losses
Chapter 13: Basis of property
Cost Basis
Adjusted Basis
Basis Other Than Cost
Chapter 14: Sale of property
Sales and Trades
Capital Gains and Losses
Chapter 15: Selling your home
Main Home
Figuring Gain or Loss
Excluding the Gain
Business Use or Rental of Home
Reporting the Sale
Special Situations
Recapturing (Paying Back) a Federal Mortgage Subsidy
CHAPTER 16: Reporting gains and losses
Reporting Capital Gains and Losses
Capital Gain Tax Rates
Part 4: Adjustments to income
CHAPTER 17: Individual retirement arrangements (IRAs)
What’s New for 2017
Traditional IRAs
Roth IRAs
CHAPTER 18: Alimony
General Rules
Instruments Executed After 1984
How To Deduct Alimony Paid
How To Report Alimony Received
Recapture Rule
Chapter 19: Education-related adjustments
Student Loan Interest Deduction
Educator Expenses
Tuition and Fees Deduction
Figuring the Deduction
Effect of the Amount of Your Income on the Amount of Your Deduction
Claiming the Deduction
Chapter 20: Moving expenses
Part 5: Standard deduction and itemized deductions
Chapter 21: Standard deduction
Standard Deduction Amount
Standard Deduction for Dependents
Who Should Itemize
Chapter 22: Medical and dental expenses
What Are Medical Expenses?
What Expenses Can You Include This Year?
How Much of the Expenses Can You Deduct?
Whose Medical Expenses Can You Include?
What Medical Expenses Are Includible?
How Do You Treat Reimbursements?
Damages for Personal Injuries
How Do You Figure and Report the Deduction on Your Tax Return?
Impairment-Related Work Expenses
Health Insurance Costs for Self-Employed Persons
Chapter 23: Taxes you may deduct
Tests To Deduct Any Tax
Income Taxes
State and Local General Sales Taxes
Real Estate Taxes
Personal Property Taxes
Taxes and Fees You Cannot Deduct
Where To Deduct
Chapter 24: Interest expense
Home Mortgage Interest
Mortgage Insurance Premiums
Investment Interest
Items You Cannot Deduct
Allocation of Interest
How To Report
Chapter 25: Contributions
Organizations That Qualify To Receive Deductible Contributions
Contributions You Can Deduct
Contributions From Which You Benefit
Contributions You Cannot Deduct
Contributions of Property
When To Deduct
Limits on Deductions
Records To Keep
How To Report
Chapter 26: Nonbusiness casualty and theft losses
Casualty
Theft
Loss on Deposits
Proof of Loss
Figuring a Loss
Deduction Limits
When To Report Gains and Losses
How To Report Gains and Losses
Chapter 27: Car expenses and other employee business expenses
Travel Expenses
Entertainment Expenses
Gift Expenses
Transportation Expenses
Recordkeeping
How To Report
Chapter 28: Tax benefits for work-related education
Qualifying Work-Related Education
Education To Meet Minimum Requirements
What Expenses Can Be Deducted
Reimbursements
Deducting Business Expenses
Recordkeeping
Chapter 29: Miscellaneous deductions
Deductions Subject to the 2% Limit
Deductions Not Subject to the 2% Limit
Nondeductible Expenses
Chapter 30: Limit on itemized deductions
Are You Subject to the Limit?
Which Itemized Deductions Are Limited?
Which Itemized Deductions Are Not Limited?
How Do You Figure the Limit?
Part 6: Figuring your taxes and credits
Chapter 31: How to figure your tax
Figuring Your Tax
Alternative Minimum Tax
Additional Medicare Tax
Net Investment Income Tax (NIIT)
Tax Figured by IRS
Chapter 32: Tax on unearned income of certain children
Which Parent’s Return to Use
Parent’s Election To Report Child’s Interest and Dividends
Tax for Certain Children Who Have Unearned Income
Chapter 33: Child and dependent care credit
Can You Claim the Credit?
How To Figure the Credit
How To Claim the Credit
Do You Have Household Employees?
Chapter 34: Credit for the elderly or the disabled
Are You Eligible for the Credit?
How To Claim the Credit
Chapter 35: Child tax credit
Qualifying Child
Amount of Credit
Claiming the Credit
Additional Child Tax Credit
Completing Schedule 8812 (Form 1040A or 1040)
Chapter 36: Education credits and other education tax benefits
Who Can Claim an Education Credit
Qualified Education Expenses
Chapter 37: Premium Tax Credit (PTC)
What Is the Premium Tax Credit (PTC)?
Who Can Take the PTC?
How To Take the PTC?
Chapter 38: Other credits including the earned income credit
Nonrefundable Credits
Refundable Credits
Earned Income Credit (EIC)
Reminders
Do You Qualify for the Credit?
Part 7: Special situations and tax planning
Chapter 39: Self-employment income: How to file Schedule C
Who Must File Schedule C
What Is Included In Net Self-Employment Earnings?
How To Determine Items of Income and Expenses
Sales of Business Property Used in Your Business
Business Tax Credit
Special Situations
How To Complete Schedule SE Line By Line, Briefly
Chapter 40: Mutual funds
Tax Treatment of Distributions
Sales, Exchanges, and Redemptions
Keeping Track of Your Basis
Gains and Losses
Holding Period
How To Figure Gains and Losses on Form 8949 and Schedule D
Capital Losses
Investment Expenses
Limit on Investment Interest Expense
Chapter 41: What to do if you employ domestic help
Reminder
Employment Taxes for Household Employers
Chapter 42: U.S. citizens working abroad: Tax treatment of foreign earned income
How To Qualify for the Foreign Earned Income Exclusion
The Foreign Earned Income Exclusion
The Foreign Housing Exclusion
Employer-Provided Meals and Lodging
Foreign Tax Credit
Chapter 43: Foreign citizens living in the United States
Determining Your Status
Election To Be Treated as a Resident
How Resident Aliens Are Taxed
Rules for Individuals Giving Up U.S. Citizenship or U.S. Residency
Dual-Status Aliens
How Nonresident Aliens Are Taxed
Departing from the United States
Chapter 44: Decedents: Dealing with the death of a family member
Personal Representative
Final Return for the Decedent
Tax Effect on Others
Chapter 45: Estate and gift tax planning
Getting Started
Estate Tax Fundamentals
How Your Estate Is Taxed
The Fundamentals of the Gift Tax
The Generation-Skipping Transfer (GST) Tax
How To Use Trusts
How To Raise Cash To Pay Estate Taxes
Concerns Regarding Community Property
Estate Planning—Steps To Take Now
Chapter 46: Everything you need to know about e-filing
Information You’ll Need to
E-File
Making Tax Payments
Methods of E-Filing
Chapter 47: If your return is examined
IRS Declaration of Taxpayer Rights
Examinations, Appeals, Collections, and Refunds
Appeals
Collections
Potential Third-Party Contacts
Claims for Refunds
Chapter 48: Rules for expensing and capitalizing tangible property used in a trade or business
Chapter 49: Net investment income tax
Chapter 50: Planning ahead for 2018 and beyond
Year-End and Ongoing Tax Planning Considerations
Affordable Care Act (ACA) Individual Provisions
Inflation Adjustments for 2018
Chapter 51: 2017 tax rate schedules
Index
EULA
List of Tables
Chapter 1
Table 1.1
Table 1.2
Table 1.3
Table 1.4
Table 1.5
Table 1.6
Table 1.7
Chapter 2
Table 2.1
Chapter 3
Table 3.1
Chapter 5
Table 5.1.
Chapter 7
Table 7.1
Chapter 8
Table 8.1
Chapter 10
Table 10.1
Chapter 13
Table 13.1
Chapter 16
Table 16.1
Chapter 17
Table 17.1
Table 17.2
Table 17.3
Chapter 18
Table 18.1
Chapter 19
Table 19.1
Table 19.2
Table 19.3
Table 19.4
Chapter 20
Table 20.1
Chapter 21
Table 21.1
Table 21.2
Table 21.3
Chapter 22
Table 22.1
Chapter 23
Table 23.1
Chapter 24
Table 24.1
Chapter 25
Table 25.1
Table 25.2
Chapter 26
Table 26.2
Chapter 27
Table 27.1
Table 27.2
Table 27.3
Chapter 34
Table 34.1
Chapter 36
Table 36.1
Table 36.2
Chapter 38
Table 38.1
Chapter 40
Table 40.1
Table 40.2
Chapter 41
Table 41.2
Table 41.3
Table 41.4
Chapter 45
Table 45.1
Guide
Cover
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