Tax Preparation 2021-2022 Part 3- Gross Income & Adjustments to Income Sch. 1
Learn income tax preparation from a certified public accountant (CPA)
3010 Tax Income – Overview, PPP Loans, Foreign-Source Income, Bankruptcy Cases
3040 Income Reporting Forms
3080 Wages, Salaries, Tips, Etc
3100 W-2 Income Tax Software
3120 Interest Income
3140 Interest Income
3160 Dividend Income
3180 Dividend Income
3240 Pensions and Annuities
3244 Pensions and Annuities
3260 Social Security Benefits
3262 Social Security Benefits Software 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
3300 Alimony Received
3302 Alimony Received Tax Software
3320 Business Income or Loss and Other Gains or (Losses)590fc.autosave
3322 Business Income or Loss and Other Gains or Losses Tax Software
3340 Unemployment Compensation
3342 Unemployment Compensation Software
3360 Capital Gain or (Loss)
3362 Capital Gain or (Loss) Software
3380 Other Income Part 1
3382 Other Income Part 1 Software.tscproj
3390 Other Income Part 2
3392 Other Income Part 2
3205 IRA Distributions Tax Software (1)
3200 IRA Distributions
4010 Educator Expenses
4012 Educator Expenses Software
4030 Certain Business Expenses of Reservists
4050 HSA Deduction, Moving Expenses, Deductible Part of Self-Employment Tax
4052 HSA Deduction, Moving Expenses, Deductible Part of Self-Employment Tax. . .
4070 Self-Employed Health Insurance Deduction
4072 Self-Employed Health Insurance Deduction
4090 Penalty on Early Withdrawal of Savings and Alimony Paid
4092 Penalty on Early Withdrawal of Savings and Alimony Paid Software
4100 IRA Deduction
4120 Student Loan Interest Deduction
4122 Student Loan Interest Deduction
4140 Archer MSA Deduction and Jury Duty Pay
4142 Archer MSA Deduction and Jury Duty Pay Software
5010 Itemized Deductions Overview
5012 Itemized Deductions Overview Software
5030 Medical and Dental Expenses Part 1
5035 Medical and Dental Expenses Part 2
5042 Medical and Dental Expenses Software
5044 Taxes You Paid
5045 Taxes You Paid Part 2
5050 Taxes You Paid Part 3
5052 Taxes You Paid Software
5070 Interest You Paid Part 1
5075 Interest You Paid Part 2
5080 Interest You Paid Part 3
5085 Interest You Paid Part 4
5092 Interest You Paid Software
5140 Gifts to Charity Part 1
5145 Gifts to Charity Part 2
5150 Gifts to Charity Part 3
5155 Gifts to Charity Part 4
5162 Gifts to Charity Software
5200 Casualty and Theft Losses
5240 Other Itemized Deductions
5242 Other Itemized Deductions Software
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.