Preliminary Sections

• Author: Nicholas L. Bourdeau
• Pages: 1-9

HIGHLIGHTS

This annual update to Nicholas Bourdeau’s popular work brings his forms and

worksheets current, and updates the following chapters:

• 1. Form 1040: US Individual Tax Return

• 2. W-2: Wage and Tax Statement

• 3. NEW! Health Savings Accounts (HSA) §3:10.10

NEW! Archer Medical Savings Accounts (MSA) §3.10.11

NEW! Flexible Spending Accounts (FSA) §3.10.12

• 4. Schedule B: Interest and Ordinary Dividends

• 5. Schedule C: Profit or Loss From Business

• 6. Schedule D: Capital Gains and Losses

• 7. Schedule E: Supplemental Income and Loss

• 9. Schedule F: Profit or Loss From Farming

• 10. Depreciation and Amortization

• 11. Expenses for Business Use of Your Home

• 12. Corporations and Partnerships

• 17. NEW! Form 8332: Release/Revocation of Release of Claim to Exemption

for Child by Custodial Parent

• 19. Hidden Assets

Now you may continue to refer to Mr. Bourdeau’s helpful guidance on finding hidden

income:

• Hard-won advice obtained from over 1,000 investigations and 150 court

appearances

• Line-by-line guidance to Form 1040 and its supporting forms, annotated with

common areas of dispute and what to investigate

• Detailed directions for questioning the deductions of self-employed individuals

• Tips for determining income when records are lacking

• Dozens of detailed illustrations highlighting common adjustments

The Determination of Income

for Child Support

by Nicholas L. Bourdeau

DCS.indb 1 1/7/2015 9:14:41 AM