Staff for This Book

J.K. Lasser Editorial

Elliott Eiss, Member of the New York Bar, Senior Editor

Barbara Weltman, Member of the New York Bar, Contributing Editor

Angelo C. Jack, Senior Production Editor

William Hamill, Copyediting and Proofreading

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Copyright © 2012 by John Wiley & Sons, Inc.

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Published by John Wiley & Sons, Inc., Hoboken, New Jersey

Published simultaneously in Canada

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ISBN 978-1-118-34670-9

ISBN 978-0-133-36013-4

Seventy-Sixth Edition

How To Use Your Income Tax 2013

Tax alert symbols. Throughout the text of Your Income Tax, these special symbols alert you to advisory tips about filing your federal tax return and tax planning opportunities:

Filing Tip or Filing Instruction	A Filing Tip or Filing Instruction helps you prepare your 2012 return.
Planning Reminder	A Planning Reminder highlights year-end tax strategies for 2012 or planning opportunities for 2013 and later years.
Caution	A Caution points out potential pitfalls to avoid and areas where IRS opposition may be expected.
Law Alert	A Law Alert indicates recent changes in the tax law and pending legislation before Congress.
Court Decision	A Court Decision highlights key rulings from the Tax Court and other federal courts.
IRS Alert	An IRS Alert highlights key rulings and announcements from the IRS.

The federal income tax law, despite efforts at simplification, remains a maze of statutes, regulations, rulings, and court decisions written in technical language covering thousands and thousands of pages. For 75 years, J.K. Lasser’s™ Your Income Tax has aided and guided millions of taxpayers through this complex law. Every effort has been made to provide a direct and easy-to-understand explanation that shows how to comply with the law and at the same time take advantage of tax-saving options and plans.

The 2013 edition of Your Income Tax—our 76th edition—continues this tradition. To make maximum use of this tax guide, we suggest that you use these aids:

Contents Chapter by Chapter.

The contents, on pages v–xxiii, lists the chapters in Your Income Tax. References direct you to sections within a particular chapter. Thus a reference to 21.1 directs you to Chapter 21 and then to section 1 within that chapter. Section and page references are provided in the index at the back of the book.

What’s New for 2012.

Pages xxv-xxvii alert you to tax developments that may affect your 2012 tax return.

Key Tax Numbers for 2012.

Pages xxviii-xxx.

Looking Ahead to 2013.

Page xxxi.

Filing tax basics.

Pages 1–8 alert you to filing requirements, filing addresses for IRS Service Centers, and a calendar with 2012 filing deadlines.