EDITOR'S PICKS

• Tax Changes For 2011: A Checklist

  After December's last-minute Congressional theatrics, many taxpayers are confused about all the tax changes. Here's what you need to know.

• 5 Tax Changes That Could Surprise You

  Here are some changes that could take unsuspecting taxpayers by surprise.

• 10 Things Your Accountant Won't Tell You

  It's tax time. Do you know how qualified your accountant is?

THE LATEST

• May 18, 2012

  Asia's Lighter Taxes Provide a Lure

  WSJ.com

  SINGAPORE—Facebook co-founder Eduardo Saverin's recent decision to give up his U.S. citizenship in favor of long-term residence in Singapore has drawn fresh attention to the appeal of residing and investing in the wealthy city-state and ...

• May 14, 2012

  Should Carried Interest Be Taxed as Ordinary Income, Not as Capital Gains?

  WSJ.com

  The debate over the taxation of carried interest has been bubbling for years in Congress, to little, if any, effect. But the release of Mitt Romney's tax returns during the Republican presidential primaries—showing that much of the ...

• May 10, 2012

  Picking a Place to Retire

  WSJ.com

  Where to retire? It's an age-old question that for many people centers on two big variables: housing costs and taxes. They should add a third criterion to their list: the percentage of people collecting pensions.

• April 17, 2012

  ROI; How I Fixed the Tax Code (In Half a Day); Arends: The current tax code is appalling. Here's one that's simple, efficient and fair.

  SmartMoney.com

  I did it. I reformed the U.S. tax code. It took me about half a day. With time off for lunch. Why Congress hasn't been able to do this in 26 years is another matter.

• April 16, 2012

  10 Things I Hate About Tax Day; Arends: Why writing the big check to Uncle Sam is the least of it.

  SmartMoney.com

  Have you got your schedule C in order? Have you hunted down all your receipts? Have you made sure to count the depreciation on your laptop and the percentage of your cable bill attributable to your home office expense? And what about those ...

• April 15, 2012

  Taxes—Who Really Is Paying Up

  WSJ.com

  Do you pay your fair share in taxes? Even as President Barack Obama pitches the "Buffett rule" to ensure that millionaires pay at least a 30% tax rate, some commentators are decrying the fact that about half of U.S. taxpayers don't pay any ...

• April 15, 2012

  Admit It—A Refund Feels Good

  WSJ.com

  It is one of life's conundrums: If we hate paying taxes, then why do we consistently overpay them, collectively lending Uncle Sam some $300 billion year after year—interest free?

• April 14, 2012

  When Can Tax Cheats Relax?

  WSJ.com

  Is a tax sin haunting you? Maybe you paid a baby sitter under the table, or "forgot" to declare income, or deducted personal expenses as business costs. Perhaps you didn't know a large tax or a form was due and found out only later. Maybe ...

• April 11, 2012

  Mega Millionaires' Big Tax Bills; Bischoff: Winners of the recent Mega Millions jackpot face some serious tax hits. Here's the breakdown.

  SmartMoney.com

  You hear it all the time: the rich don't pay their fair share in taxes. Baloney! For proof, consider the daunting tax bills that will be faced by winners of the recent Mega Millions jackpot. Here's the true story.

• March 31, 2012

  Last-Minute Tax Tips

  WSJ.com

  The tax filing deadline, April 17, is coming up soon—and experts say this year's returns are littered with potential land mines. Among them: a new form for reporting foreign financial assets (with large penalties for not filing) and a ...

• March 29, 2012

  I'm Not the Problem On Death Tax Reform

  WSJ.com

  Regarding your editorial "Death Tax Defying" (March 24): In early January I proposed legislation to raise the exemption level on Tennessee's estate tax from the current rate of $1 million to the federal exemption level of $5 ...

• March 28, 2012

  By Jack Hough; Will a Dividend-Tax Hike Spoil the Party?

  WSJ.com

  Apple's dividend announcement this past week is good news for income investors, but bad news might be lurking around the corner. Unless Congress takes action, the top tax rate for the highest earners on most dividends, currently 15%, is ...

• March 15, 2012

  5 ways investors can beat the retirement bandits; Commentary: Demographics, taxes, low yields threaten living standards

  MarketWatch

  PALO ALTO, Calif. (MarketWatch) — Millions of Americans have worked hard for a lifetime, paid their mortgages, in some cases put their kids through college, donated to charity, and somehow tucked away enough money to take care of their ...

• March 5, 2012

  Saving for Retirement; The Ins and Outs of Roth 401(k) Plans; Workers haven't embraced this choice. But maybe they should.

  WSJ.com

  The number of companies offering Roth 401(k) plans has grown rapidly since the retirement plan became a permanent part of tax law in 2006. Employees, however, aren't quite as enamored.

• February 29, 2012

  Investors Gird for Higher Dividend Taxes

  WSJ.com

  Financial advisers and their clients are starting to plan for, if not yet act on, a possible jump in taxes on dividends. Dividend-producing stocks have had a special attraction among investors in recent years, in part because of the ...

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  February 3, 2012

  With Tax Break, Corporate Rate Is Lowest in Decades

  WSJ.com

  WASHINGTON—U.S. companies are booking higher profits than ever. But the number crunchers in Washington are puzzling over a phenomenon that has just come into view: Corporate tax receipts as a share of profits are at their lowest level in at ...

• January 30, 2012

  Five Tools to Lower Your Tax Bill

  WSJ.com

  It's that time of the year again – time to think about your taxes. With just two months before the financial year-end, now is the time to make tax-saving investments and provide their proof and other documents to your employer, helping ...

• January 27, 2012

  Rolling Over Retirement Accounts; Mess up your rollover and you could face a 10% early withdrawal penalty. Here's how to do it right.

  SmartMoney.com

  Chances are you'll have to roll over a retirement account at least once in your lifetime. Most likely, it will be when you leave your current employer and take your 401(k) with you. Or, you may be eligible to roll over your current IRA ...

• January 27, 2012

  Understanding the Roth 401(k); This nifty retirement-savings option might be right for you. Here are the details.

  SmartMoney.com

  As the name suggests, a Roth 401(k) combines features of the traditional 401(k) with those of the Roth IRA. It's offered by employers like a regular 401(k) plan, but as with a Roth IRA, contributions are made with after-tax dollars. ...

• January 19, 2012

  Romney's Unorthodox IRA

  WSJ.com

  Like many Americans, Mitt Romney has an individual retirement account. Unlike most Americans, Mr. Romney has between $20.7 million and $101.6 million in it, a big chunk of his fortune.