PART 2
Reporting Your Income
Chapter 2 Wages, Salary, and Other Compensation 2.1–2.17
Chapter 3 Fringe Benefits 3.1–3.18
Chapter 4 Dividend and Interest Income 4.1–4.32
Chapter 5 Reporting Property Sales 5.1–5.35
Chapter 6 Tax-Free Exchanges of Property 6.1–6.12
Chapter 7 Retirement and Annuity Income 7.1–7.29
Chapter 9 Income From Real Estate Rentals and Royalties 9.1–9.16
Chapter 10 Loss Restrictions: Passive Activities and At-Risk Limits 10.1–10.22
Chapter 11 Other Income 11.1–11.22
In this part, you will learn what income is taxable, what income is tax free, and how to report income on your tax return.
Pay special attention to—
- Form W-2, which shows your taxable wages and provides other important information on fringe benefits received (Chapter 2).
- Tax-free fringe benefit plans available from your employer (Chapter 3).
- Reporting rules for interest and dividend income (Chapter 4).
- Reporting gains and losses from sales of property (Chapter 5).
- Rules for tax-free exchanges of like-kind property (Chapter 6).
- Planning for retirement distributions. Lump-sum distributions from employer plans may qualify for special averaging or tax-free rollover (Chapter 7).
- IRA contributions and distributions. Penalties for distributions before age 59½ and after age 70½ may be avoided by advance planning (Chapter 8).
- Restrictions on rental losses where a rented residence is used personally by you or by family members during the year (Chapter 9).
- Passive activity restrictions. ...
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