Tax Preparation 2023-2024 Part 3- Gross Income & Adjustments to Income Sch. 1
Unlock Tax Filing Confidence with Practical Examples; Step-by-Step Instructions in this Comprehensive Income Tax Course
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
3280 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
3282 Taxable Refunds, Credits, or Offsets of State and Local Income Taxes Exampl
3300 Alimony Received
3302 Alimony Received Example
3320 Business Income or Loss & Other Gains or (Losses)
3322 Business Income or Loss & Other Gains or (Losses) Example
3340 Unemployment Compensation
3342 Unemployment Compensation Example
3350 Other Income Part 1
3352 Other Income Part 1 Software
3354 Other Income Part 2
3356 Other Income Part 2 Software
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 Fee-Basis
4032 Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis
4050 HSA, Moving Expenses, Deductible Part of Self-Employment Tax, & Self-Employ
4052 HSA, Moving Expenses, Deductible Part of Self-Employment Tax, & Self-Employ
4070 Self-Employed Health Insurance Deduction
4072 Self-Employed Health Insurance Example
4100 Alimony & IRA Deduction
4107 Alimony & IRA Deduction Example
4120 Student Loan Interest Deduction
4122 Student Loan Interest Deduction Expense
4140 Health Savings Account (HSA) Deduction
4142 Health Savings Account (HSA) Deduction Example
4150 Other Adjustments to Income
4155 Other Adjustments to Income Example
5010 Itemized Deduction Overview
5012 Itemized Deduction Overview Software
5030 Medical and Dental Expenses Part 1
5042 Medical and Dental Expenses Software Example
5044 Taxes You Paid Overview
5045 Itemized Deductions - State and Local General Sales Taxes
5047 Itemized Deductions - State and Local Real Estate Taxes
5049 Itemized Deductions - Property Taxes & Other Taxes
5054 Itemized Deductions - Taxes You Paid Example
5070 Itemized Deductions – Interest You Paid
5072 Itemized Deductions – Home Mortgage Interest
5092 Itemized Deductions - Interest You Paid Example
5140 Itemized Deductions - Gifts to Charity Overview
5142 Itemized Deductions - Charity Gifts by Cash or Check & Other Than by Cash
5162 Itemized Deductions - Gifts to Charity Example
5200 Itemized Deductions -Casualty and Theft Losses
5240 Itemized Deductions - Other Itemized Deductions
5242 Other Itemized Deductions & Casualty and Theft Losses Example
This income tax course is designed to provide an in-depth understanding of the various components that make up income tax. Covering everything from gross income to specific types of taxable income, adjustments to income, and deductions, this course is perfect for individuals who want to gain a thorough understanding of income tax principles, professionals seeking to expand their expertise, or students aiming to build a strong foundation in tax law.
Topics Covered
The course begins with an exploration of gross income, defining its significance in the tax calculation process and how to determine your total gross income from various sources. It then delves into taxable income, explaining what constitutes taxable income and which types of income are included. Participants will gain insights into W-2 income, learning how to accurately report wages, salaries, and tips reported on the W-2 form.
Understanding the tax implications of interest income from savings accounts, bonds, and other investments is crucial, as is learning how to report this income correctly. The course also covers dividend income from stocks and mutual funds, explaining the differences between qualified and non-qualified dividends and their respective tax treatments. For those with retirement accounts, the course provides an understanding of the tax treatment of distributions from Individual Retirement Accounts (IRAs), including the rules for traditional and Roth IRA distributions.
Pensions and annuities are another critical area of focus, with lessons on how to report these income sources accurately. The course also addresses the taxation of social security benefits, detailing the factors that determine their taxability. Participants will learn about the tax implications of receiving state and local tax refunds and when these refunds must be included in taxable income.
The course explores the tax treatment of alimony payments received, as well as the reporting requirements for alimony income. It provides insights into reporting income or loss from self-employment and business activities, highlighting various deductions available to business owners. Additionally, the course covers unemployment compensation, explaining how these benefits are taxed and how to report them on your tax return. Other types of taxable income, including gambling winnings, prizes, and awards, are also discussed.
Participants will gain a thorough understanding of capital gains taxation from the sale of investments, real estate, and other assets, learning the difference between short-term and long-term capital gains. The course then shifts to adjustments to income, covering various adjustments that can reduce taxable income and lead to potential tax savings. This includes deductions for educator expenses, certain business expenses, contributions to Health Savings Accounts (HSAs), and moving expenses.
Self-employed individuals will benefit from understanding the deduction for self-employment health insurance premiums. The course also explains the alimony deduction for payments made, the tax benefits of contributions to a traditional IRA, and the student loan interest deduction. Finally, it covers additional adjustments to income that can help reduce taxable income.
By the end of this course, participants will have a comprehensive understanding of the various types of income, how to report them, and the adjustments and deductions available to reduce taxable income. This knowledge will empower them to accurately prepare and file their income tax returns, ensuring compliance with tax laws and maximizing potential refunds.