WSJ Tax Guide 2023, Covering many topics, WORTH TO READ

Introduction ......................................3
The Big Picture Income-Tax Rates and Brackets................... 7
Investment Income-Tax Rates and Brackets.............................................. 8
Withholding and Estimated Taxes (Including for Unemployment Benefits)......... 11
State Taxes on Remote Work...................... 12
Cryptocurrency.......................................... 14
Estate and Gift Tax.................................... 17
Tax Deductions, Credits and Exemptions Standard Deduction and Personal Exemption................................... 21
Child and Dependent Tax Credit..................23
State and Local Tax Deductions................. 24
Mortgage Interest Deduction.......................26
Charitable Donation Deduction...................28
Medical Expenses Deduction..................... 30
Flexible Spending Accounts and the Dependent-Care Credit.............................. 31
Home-Sellers Exemption .......................... 33
Other Deductions, Including for Home Offices ...................................... 34
Tax-Favored Retirement Accounts–Contributions............................................35
Tax-Favored Retirement Accounts–Withdrawals..............................................39
Beyond the BasicsTax Benefits for Education......................... 44
529 Education-Savings Accounts................ 46
Health Savings Accounts .......................... 49
New Electric-Vehicle and Home-Energy Tax Incentives .....................52
For Widows and Widowers ........................ 54
The “Kiddie Tax” .....................................57
The Alternative Minimum Tax ................... 58
Alimony ...................................................59
For First-Time Taxpayers ...................61
For Business Owners (Including1099-K Reporting) ............................ 66
The Road Ahead for Taxes...........................................71