FUNDAMENTALS OF TAXATION
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1 FUNDAMENTALS OF TAXATION IRS Provider Number: RP5CH IRSTAXTRAINING.COM, INC. 9 S. Elmhurst Road #943 Prospect Heights, IL Voice: Fax:
2 EXCLUSIVE PUBLISHERS OF THIS LIMITED EDITION ALL RIGHTS RESERVED, NO PART OF THIS PUBLICATION MAY BE REPRODUCED, STORED IN A RETRIEVAL SYSTEM, OR TRANSMITTED, IN ANY FORM OR BY ANY MEANS, ELECTRONIC, MECHANICAL, PHOTOCOPYING, RECORDING, OR OTHERWISE, WITHOUT WRITTEN PERMISSION OF THE PUBLISHER. This material is for educational purposes only and specific to the subject matter contained in the Table of Contents, and in no way does it cover all aspects of the tax code. Rather, it is constructed to offer an accurate representation of the subject matter being covered. Purchase of this course or any other course offered by IRSTaxTraining.com, Inc. comes with the provision that they are not for the purposes of offering legal or other professional services. Additionally, the course contains the current tax law as to date of publication. This course is based on the 2016 tax law, if available, and is up to date as of publication. There may be significant changes to the 2017 tax law. Any important tax law changes will be sent to students in the form of an online course supplement. ARTICLES AND COMMENTARY INCLUDED HEREIN DO NOT CONSTITUTE AN OPINION AND ARE NOT INTENDED OR WRITTEN TO BE USED, AND THEY CANNOT BE USED, BY ANY TAXPAYER FOR THE PURPOSE OF AVOIDING PENALTIES THAT MAY BE IMPOSED ON THE TAXPAYER. Copyright is not claimed in any material secured from official U.S. government publications, forms or circulars IRSTaxTraining.com, Inc. All Rights Reserved.
3 Introduction... viii Course Description... viii Course Learning Objectives... viii Taxes xi General Filing Information Preliminary Work and Collection of Taxpayer Data Accounting Periods Accounting Methods Filing Dates Determining the Tax Completion of the Filing Process Safeguarding Taxpayer Information Significance of Signatures Rejected Electronically Filed Returns Refunds Paying the Tax Presidential Election Campaign Fund Review Review Questions Review Feedback Tax Forms Returns not Qualifying for Use of the Tax Table Amended Returns and Claims for Refund Form W-4 - Employee's Withholding Allowance Certificate Form W-2 - Wage and Tax Statement Form W-3 - Transmittal of Wage and Tax Statements Various Form Review Review Questions Review Feedback Taxable Income, Filing Status Taxable and Nontaxable Income Who is Subject to the Tax Sources of Taxable and Non-Taxable Income Tax Liability Filing Status IRSTaxTraining.com, Inc. i
4 Special Filing Situations Review Review Questions Review Feedback Standard Deduction, Personal Exemptions The Standard Deduction Special Rules on the Standard Deduction Personal Exemptions Review Review Questions Review Feedback Income Earned Income Foreign Earned Income Unemployment and Other Compensation Special Rules for Certain Employees Passive Income Rental Income Separation or Divorce Income Review Review Questions Review Feedback Investment Income Dividends Interest Subject to the Tax How To Report Interest Income Review Review Questions Review Feedback Capital Gains and Losses, Sale of Personal Residence Capital Gains and Losses Sale of Personal Residences Like-Kind Exchanges Involuntary Conversions Review Review Questions Review Feedback IRSTaxTraining.com, Inc. ii
5 Sole Proprietor, Small Business Income and Taxation Schedule C-EZ Schedule C - Profit or Loss From Business Self-Employment Tax Special Rules and Exceptions Household Employment - Schedule H Farming Taxation - Schedule F Rent Other Income Review Review Questions Review Feedback Specialized Returns Corporation Filing Information Partnership Filing Information S Corporations Limited Liability Company (LLC) Trust and Estate Income Tax Tax Exempt Organizations Retirement Plans Farms Farm Sales and Exchanges Deductible Expenses Depreciation Rental Real Estate Review Review Questions Review Feedback Depreciation Section 179 Election Capitalization and Repairs Review Review Questions Review Feedback Retirement Income Social Security and Medicare Taxes Pensions and Annuities Individual Retirement Arrangements (IRAs) Review IRSTaxTraining.com, Inc. iii
6 Review Questions Review Feedback Exclusions, Deductions, Expenses, Employee Compensation Exclusions Deductions for Adjusted Gross Income Coverdell Education Savings Accounts (CESA) Health Savings Account Deduction Other Deductions Other Employee Compensation Review Review Questions Review Feedback Itemized Deductions Medical Expenses Taxes Interest Contributions Casualty and Theft Losses Job Expenses and Other Miscellaneous Deductions Review Review Questions Review Feedback Credits Earned Income Tax Credit Earned Income Tax Credit (EITC) Limitations Child and Dependent Care Credit Child Tax Credit Additional Child Tax Credit Credits and Deductions for Higher Education Tuition and Related Expenses Student Loan Interest Deduction American Opportunity Tax Credit (AOC) and Lifetime Learning Credit Affordable Care Act Tax Credits Adoption Credit Credit for the Elderly or the Permanently and Totally Disabled Retirement Savings Contribution Credit (Saver s Credit) Other Tax Credits Review Review Questions Review Feedback IRSTaxTraining.com, Inc. iv
7 Additional Taxes Alternative Minimum Tax Affordable Care Act Tax Provisions Other Taxes Household Employment Taxes Voluntary Classification Settlement Program (VCSP) Review Review Questions Review Feedback Penalties Civil Penalties Failure to File Accuracy Fraud Criminal Prosecution Review Review Questions Review Feedback Professional Responsibilities, Ethics, Penalties Practice Before the IRS Sarbanes-Oxley Act of Rules for Tax Preparers Circular Subpart A Subpart B Subpart C Subpart D Subpart E Individual Income Tax Penalties Tax Return Preparer Penalties Paid Preparer s Due Diligence Checklist Additional Tax Return Preparer Penalties Review Review Questions Review Feedback Federal Tax Legislation and Continuing Changes Administration Reminders Federal Tax Legislation IRSTaxTraining.com, Inc. v
8 Pension Plan Limitations Affordable Care Act Tax Provisions for Individuals Affordable Care Act Tax Provisions Employers Same-Sex Married Couples Other 2016 Tax Update Information Section 179 Deduction Tax Credits and Deductions Updates Gift and Estate Tax Expiring Tax Benefits Filing Dates Review Review Questions Review Feedback Bibliography... I Index... VIII Tax Tables... A-1 Tax Return Preparation Instructions... RP-1 Scenario 1... RP-1 Scenario 2... RP-5 Scenario 3... RP-9 Scenario 4... RP-13 Scenario 5... RP-16 Scenario 6... RP-20 Scenario 7... RP-24 Scenario 8... RP-27 Examination Instructions - Fundamentals of Taxation... EX-1 Examination Questions - Fundamentals of Taxation... EX-2 Lesson 1... EX-2 Lesson 2... EX-5 Lesson 3... EX-7 Lesson 4... EX-9 Lesson 5... EX-13 Lesson 6... EX-15 Lesson 7... EX-18 Lesson 8... EX-20 Lesson 9... EX-23 Lesson EX-24 Lesson EX-25 Lesson EX-28 Lesson EX-32 Lesson EX-37 Lesson EX IRSTaxTraining.com, Inc. vi
9 Lesson EX-40 Lesson EX-41 Lesson EX-42 Course Evaluation... CE IRSTaxTraining.com, Inc. vii
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G. Modify Rules Governing Tax-Exempt Bonds for Section 501(c)(3) Organizations as Applied to Organizations Engaged in Timber Conservation Activities
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ABC Financial Planning Michael A. Licciardi Professional Planner 77 Gilcreast Rd Suite 2004 603-965-3065 x106 Mike@apsusa.com www.myabcplan.com 2017 Federal Income Tax Planning March 21, 2017 Page 1 of
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