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The Individuals module, which contains questions and
answers regarding Gross Income – Inclusions and Exclusions,
Deductions to Arrive at AGI, Deductions
from AGI, Filing Status
and Exemptions, Tax Computations, Credits
and Penalties, Types
and Basis of Assets and other important topics, is just one of
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The flashcards related to 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,
interest and dividends.
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Deductions to Arrive at AGI- 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 non-deductible 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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Types and Basis of Assets- Acquired by purchase, personal use converted
to income producing use, acquired by gift, acquired by a decedent, acquired
in taxable/tax-free exchange, acquired from spouse, capital asset vs. Section
1231 property, personal property, investment property, ordinary business assets,
capital gains and losses, holding periods, Section 1245 property, Section 1250
property, depreciation recapture, alternative minimum tax.
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