Contents: Chapter by Chapter

What’s New for 2012

Key Tax Numbers for 2012

Looking Ahead to 2013

Part 1: Filing Basics

Do You Have to File a 2012 Tax Return?

Filing Tests for Dependents: 2012 Returns

Where to File

Filing Deadlines (on or before)

Choosing Which Tax Form 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

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 Election for Former Spouses

1.9 Equitable Relief

1.10 Death of Your Spouse in 2012

1.11 Qualifying Widow(er) Status If Your Spouse Died in 2011 or 2010

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?

1.19 When an Alien Leaves 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

2.11 Educational Benefits for Employees’ ...

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