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The flashcards related to federal taxation of individuals will
cover these topics:
- Gross Income - Inclusions and Exclusions
- Gross income, earned income, business income, self- employment
tax, other income, portfolio income, passive income, social security
benefits, alimony, prizes and awards, gambling winnings and losses,
annuities, specific exclusions, employer-paid fringe benefits.
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- Deductions to Arrive at AGI
- Traditional IRAs, ROTH IRAs, Education IRAS, student loans,
medical savings accounts, moving expenses, self-employment taxes,
health insurance premiums, business expenses, early withdrawal
penalties, alimony payments, rent and royalty expenses.
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- Deductions from AGI
- Itemized deductions, standard deduction, medical and dental,
qualified residence interest, points, investment interest, non-deductible
interest, deductible and nondeductible taxes, charitable contributions,
casualty losses, miscellaneous itemized deductions, marriage penalty.
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- Filing Status and Exemptions
- Personal exemption, dependency exemption, phase-outs, multiple
support agreements, single, married filing jointly, married filing
separately, head of household, qualifying widower.
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- Tax Computations, Credits and Penalties
- HOPE Scholarship Credit, Lifetime Learning Credit, phase- outs,
Section 529 Plans, Education IRAs, child tax credit, dependent
care credit, earned income credit, tax credit for elderly or disabled,
foreign tax credit, adoption expense credit, excess social security
tax, tax rates, statute of limitations, refund claims, underpayment
of tax penalty, AMT, adjustments and preference items.
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