EY Tax Guide

2016 tax calendar iiHow to use this guide vSpecial contents viiiChanges in the tax law you should know about xImportant 2015 tax reminders xivHow to avoid 25 common errors xvi50 of the most easily overlooked deductions xviiIndividual tax organizer xviiiIncome and expense records you should keep in addition to you income tax return xxviPart I The income tax return 1Chapter 1 Filing information 3Chapter 2 Filing status 46Chapter 3 Personal exemptions and dependents 60Chapter 4 Tax withholding and estimated tax 89Part II Income 119Chapter 5 Wages, salaries, and other earnings 121Chapter 6 Tip income 148Chapter 7 Interest income 158Chapter 8 Dividends and other corporate distributions 190chapter 9 Rental income and expenses 212Chapter 10 Retirement plans, pensions, and annuities 238Chapter 11 Social security and equivalent railroad retirement benefits 267Chapter 12 Other income 280Part III Gains and losses 321Chapter 13 Basis of property 323Chapter 14 Sale of property 347Chapter 15 Selling your home 390Chapter 16 Reporting gains and losses 411Part IV Adjustments to income 431Chapter 17 Individual retirement arrangements (IRAs) 433Chapter 18 Alimony 474Chapter 19 Education-related adjustments 489Chapter 20 Moving expenses 499Part V Standard deduction and itemized deductions 515Chapter 21 Standard deduction 517Chapter 22 Medical and dental expenses 524Chapter 23 Taxes you may deduct 545Chapter 24 Interest expense 560Chapter 25 Contributions 584Chapter 26 Nonbusiness casualty and theft losses 614Chapter 27 Car expenses and other employee business expenses 639Chapter 28 Tax benefits for work-related education 688Chapter 29 Miscellaneous deductions 702Chapter 30 Limit on itemized deductions 726Part VI Figuring your taxes and credits 731Chapter 31 How to figure your tax 733Chapter 32 Tax on investment income of certain children 751Chapter 33 Child and dependent care credit 762Chapter 34 Credit for the elderly or the disabled 783Chapter 35 Child tax credit 789Chapter 36