{"product_id":"9781118416082","title":"Wiley Tax Preparer: A Guide to Form 1040","description":"\u003cp\u003eWhether you’re already a tax preparer or you’re looking to become one, you need a firm grasp of the tax concepts on which individual taxation is based. We created the Wiley Tax Preparer as a refresher for the experienced tax preparer, and as a readable guide for the less-experienced tax preparer.\u003c\/p\u003e \u003cp\u003eThis timely guide is an essential tax resource providing you with useful information on tax principles and filing requirements that a preparer must know to complete a 1040 series return and associated schedules. You’ll refer to it time and again, for information about:\u003c\/p\u003e \u003cp\u003ePractices and Procedures\u003c\/p\u003e \u003cul\u003e \u003cli\u003ePenalties to be assessed by the IRS against a preparer for disregard of the rules and regulations\u003c\/li\u003e \u003cli\u003eFurnishing a copy of a return to a taxpayer\u003c\/li\u003e \u003cli\u003eSafeguarding taxpayer information\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eTreatment of Income and Assets\u003c\/p\u003e \u003cul\u003e \u003cli\u003eTaxability of wages, salaries, tips, and other earnings\u003c\/li\u003e \u003cli\u003eReporting requirements of Social Security benefits\u003c\/li\u003e \u003cli\u003eDetermination of basis of assets\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eDeductions and Credits\u003c\/p\u003e \u003cul\u003e \u003cli\u003eMedical and dental expenses\u003c\/li\u003e \u003cli\u003eTypes of interest and tax payments\u003c\/li\u003e \u003cli\u003eChild and dependent care credit\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eOther Taxes\u003c\/p\u003e \u003cul\u003e \u003cli\u003eAlternative Minimum Tax\u003c\/li\u003e \u003cli\u003eSelf-Employment Tax\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003ePreliminary Work and Collection of Taxpayer Data\u003c\/p\u003e \u003cul\u003e \u003cli\u003eCollecting a taxpayer’s filing information and determining their status\u003c\/li\u003e \u003cli\u003eDetermine filing requirements, including extensions and amended returns\u003c\/li\u003e \u003cli\u003ePersonal exemptions and dependents\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eCompletion of the Filing Process\u003c\/p\u003e \u003cul\u003e \u003cli\u003eCheck return for completeness and accuracy\u003c\/li\u003e \u003cli\u003eTax withholding, payment and refund options, and estimated tax payments\u003c\/li\u003e \u003cli\u003eExplaining and reviewing the tax return\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eEthics and Circular 230\u003c\/p\u003e \u003cul\u003e \u003cli\u003ePreparer’s due diligence for accuracy of representations made to clients and the IRS\u003c\/li\u003e \u003cli\u003eSanctions that may be imposed under Circular 230\u003c\/li\u003e \u003cli\u003eRules governing authority to practice before the IRS\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eIf you’re looking for a practical guide to the principles behind Form 1040, look no further. The Wiley Tax Preparer is the most accessible guide to understanding how complex tax laws affect individual taxpayers.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47120451928304,"sku":"9781118416082","price":59.95,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781118416082_p0.jpg?v=1763694238","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781118416082","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}