Tax Preparation 2022-2023 Part 3- Gross Income & Adjustments to Income Sch. 1
Learn income tax preparation from a certified public accountant (CPA)
3005 Income Reporting Forms, Concepts, & Overview
3010 Taxable Income Overview
3080 Income Line 1 Including W-2 Wages & Tip Income
3100 W-2 Income Example
3120 Interest Income
3140 Interest Income Example
3160 Dividend Income
3180 Dividend Income Example
3200 IRA Distributions
3205 IRA Distributions Example
3240 Pensions & Annuities
3244 Pensions & Annuities Example
3260 Social Security Benefits
3262 Social Security Benefits Example
3282 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes Example
3320 Business Income or Loss & Other Gains or (Losses)
3280 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
3300 Alimony Received2717138.autosave
3302 Alimony Received Example
3322 Business Income or Loss & Other Gains or (Losses) Exampledb45ca.autosave
3340 Unemployment Compensation
3342 Unemployment Compensation Example
3356 Other Income Part 2 Example
3350 Other Income Part 1
3352 Other Income Part 1 Example
3354 Other Income Part 2
3360 Capital Gain or (Loss)
3362 Capital Gain or (Loss) Example
4010 Educator Expenses
4012 Educator Expenses Example
4030 Certain Business Expenses of Reservists, Performing Artists, and . . .
4032 Certain Business Expenses of Reservists, Performing Artists, Example
4050 Moving Expenses, Deductible Part of Self-Employment Tax, & Self-Employed SEP. . .2d38a9.autosave
4052 HSA, Moving Expenses, Deductible Part of Self-Employment Tax, &. . .
4070 Self-Employed Health Insurance Deduction
4072 Self-Employed Health Insurance Example
4090 Penalty on Early Withdrawal of Savings and Alimony Paid
4092 Penalty on Early Withdrawal of Savings and Alimony Paid Example
4100 IRA Deduction
4105 IRA Deduction Questioner
4107 IRA Deduction Example
4120 Student Loan Interest Deduction
4122 Student Loan Interest Deduction Expense
4140 Archer MSA Deduction
4150 Jury Duty Pay
4155 Jury Duty Pay Example
This course will focus on taxable income, adjustments to income, & itemized deductions
We will look at each component from multiple angles, starting with a presentation discussing the topic and then looking at examples to better understand the concepts in action.
The example section will use tax forms to work problems and an accounting equation method using Excel so learners will understand the impact on the actual tax return and visualize the concepts using a tax formula.
Determining what income is is essential given that we have an income tax. For taxes, of course, everything is flipped upside down, income being bad, expenses or deductions being good. We often receive documentation that can help us report income, such as W-2 Forms and Form 1099s, but sometimes we may not get any documentation and still be required to report income. Different types of income may also be taxed at different rates. Practice problems demonstrating different forms of income and the impact on the tax return will help learners better understand the concepts practically.
Adjustments to income can be thought of as a type of deduction, but deductions are separate from the standard deduction and itemized deductions. We will look at the main adjustments to income and provide examples to show how they are reported on the tax return.
Itemized deductions may be taken if they are greater than the standard deduction. We will look at each itemized deduction category, provide examples, and show how they can impact the tax return.