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This classic reference explains how to use the 1040 return as a discovery tool in divorce cases—in practice, not theory. Showing where to start a review of an individual's return and how to discover cash flow, the existence of assets and other valuables, this book provides practical assistance for drafting a detailed and effective discovery plan for assets and income, personal as well as business.
Using a hypothetical couple's 2012 tax return, the book provides a line-by-line analysis of the federal tax form and its schedules to suggest appropriate areas of inquiry. It demonstrates what each line reveals about a couple's assets and the income, and notes the clues that should be followed up on, the red flags to watch for, and the indications that additional key documents exist and should be obtained.
Individual chapters cover the 1040's most commonly used schedules and forms, providing a clearly written discussion of each along with a sample form. In addition, it offers a wealth of information on identifying income and assets; recognizing assets disguised as deductions; tip-offs to predivorce asset movement; business expenses that may be considered income; items that may be future tax liabilities; retirement accounts; and more.
The 1040 Handbook A Guide to Income and Asset Discovery
by Zuckerman, JackEdition: 6th
Format: Paperback
Pub. Date: 2015-12-07
Publisher(s): American Bar Association
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Summary
Author Biography
Jack Zuckerman is a founding partner of White, Zuckerman, Warsavsky, Luna & Hunt, LLP, certified public accountants with offices in Los Angeles and Irvine, California. He has lectured frequently on the subjects of valuation of assets in divorce and tax strategies in divorce. Mr. Zuckerman is accredited in business valuation by the American Institute of Certified Public Accountants.
Table of Contents
THE CONSTRUCT
FORM 1040, Pages 1 and 2
SCHEDULE A: Itemized Deductions
SCHEDULE B: Interest and Ordinary Dividends
SCHEDULE C: Profit or Loss From Business
SCHEDULE D: Capital Gains and Losses
SCHEDULE E: Supplemental Income and Loss
SCHEDULE F: Profit or Loss from Farming
SCHEDULE SE: Self-Employment Tax
FORM 2441: Child and Dependent Care Expenses
FORM 4797: Sales of Business Property
FORM 6251: Alternative Minimum Tax—Individuals
FORM 4562: Depreciation/Amortization
FORM 8582: Passive Activity Loss Limitations
FORM 1040, Pages 1 and 2
SCHEDULE A: Itemized Deductions
SCHEDULE B: Interest and Ordinary Dividends
SCHEDULE C: Profit or Loss From Business
SCHEDULE D: Capital Gains and Losses
SCHEDULE E: Supplemental Income and Loss
SCHEDULE F: Profit or Loss from Farming
SCHEDULE SE: Self-Employment Tax
FORM 2441: Child and Dependent Care Expenses
FORM 4797: Sales of Business Property
FORM 6251: Alternative Minimum Tax—Individuals
FORM 4562: Depreciation/Amortization
FORM 8582: Passive Activity Loss Limitations
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