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J.K. Lasser's Your Income Tax 2012: For Preparing Your 2011 Tax Return, J.K. Lasser Institute
There are two reasons to read this book. 1) You are preparing a paper return and wish to learn more that what is printed in the IRS "Forms and Instructions". 2) You want to read and learn more than what you get from a tax preparer or computer program. Since your economic activities have tax consequences you should read or browse the relevant sections of this book as it applies to you. Some ignore the tax consequences until its too late. Since most people don't have tax lawyers, and may not be able to get advice on a telephone, or even from the Internet, you need to reference this book as needed. Do not be afraid of the size of this book as most people will not need all chapters. Pages xxv to xxvii has "What's New for 2011".
Part 1 "Filing Basics" discusses filing status. Part 2 "Reporting Your Income" discusses wages, salary, other compensation; fringe benefits; dividend and interest income; reporting property sales, tax free exchanges of property; retirement and annuity income; IRAs; income from rents and royalties, loss restrictions; other income. Part 3 "Claiming Deductions" discusses deductions allowed for adjusted gross income; standard or itemized deductions; charitable contribution deductions; itemized deductions for interest; deductions for taxes; medical and dental expenses; casualty and theft losses; job costs and miscellaneous expenses; travel and entertainment expenses; personal exemptions. Part 4 "Personal Tax Computations" tells how to figure your taxes; AMT; "Kiddie Tax" on child's investment income; personal tax credits; tax withholding; and estimated tax payments.
Part 5 "Tax Planning" Chapters 28 through 39 should be read by everyone. Part 6 "Business Tax Planning" Chapters 40 through 45 is important for the self-employed. Part 7 "Filing Your Return and What Happens After You File" Chapters 46 through 48 tells what happens after you file. Chapter 47 tells how to file a refund claim or an amended return. [The easiest way to fill in a 1040X is to fill in the new 1040 and then copy the information to the 1040X.] Chapter 48 discusses the possibility of an IRS tax audit so you may be informed and prepared. Chapter 48.11 tells about "Suing the IRS for Unauthorized Collection"! The `Glossary' is on pages 779 to 784. The `Index' is on pages 785 to 816. IRS Publication 17 is available for free.
Class and sectional differences make politics, and politics make the tax code. The tax code is the scorecard of the winners and losers. [Today's income taxes fall more heavily on wage earners compared to the 1862, 1893, and 1916 income tax codes.] You can learn about this history by reading the "Wall Street Journal Guide to Understanding Your Taxes: An Easy-to-Understand, Easy-to-Use Primer That Takes the Mystery Out of Your Taxes".
The Unofficial guide is one of my favorite "Disney" guides. Years ago, I happened upon the WDW version of this book and cannot say enough about it. I love the humor and the idea that it is not connected to Disney at all. This Disneyland version is just as well written and very useful. You also can get a discount on Touringplans.com if you have a book, which is also a very useful site for planning your Disney Trip. I'm the type of person that will read anything I can get my hands on when it comes to planning Disney trips, and over the years I have found that the Unofficial Guide along with the Passporter to be the 2 best guides. Their corresponding websites are equally as helpful. Definitely recommend for anyone who is planning a trip to Disneyland, whether you are an old pro, or new to the parks.