Este curso forma parte de Programa especializado: U.S. Federal Taxation

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559 calificaciones

97 %

Matthew Hutchens

Instructor principal

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Programa especializado: U.S. Federal TaxationUniversidad de Illinois en Urbana-Champaign

Acerca de este Curso

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This course is the first course in a five-course US Federal Tax Specialization. It covers and focuses on the U.S. federal tax system as it relates to individuals, employees, and sole proprietors. Key concepts covered include gross income and items that are statutorily included or excluded in it, personal and business expenses that qualify as tax deductions, and the differing tax treatments for employees versus self-employed taxpayers. Unlike many other introductory courses in tax and as part of this course’s comprehensive wrap-up, learners will be provided with practical and tangible experience reporting both income and expenses on the main individual tax return used in the US, Form 1040.
If you have enjoyed this course, consider enrolling in our online graduate Accounting program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with an MS that is highly recognized. Try an open course or two, then apply for admission into the credit-bearing version as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting iMSA online program, refer to this link: https://www.coursera.org/degrees/imsa

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Curso 1 de 5 en

Programa especializado: U.S. Federal Taxation

Nivel intermedio

Aprox. 31 horas para completar

Inglés (English)

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Curso 1 de 5 en

Programa especializado: U.S. Federal Taxation

Nivel intermedio

Aprox. 31 horas para completar

Inglés (English)

¿Podría tu empresa beneficiarse de la capacitación de los empleados en las habilidades más demandadas?

Prueba Coursera para negocios

Instructor

Calificación del instructor

4,91/5 (167 calificaciones)

Matthew Hutchens
Instructor principal

Lecturer of Accountancy

Department of Accountancy

27.962 alumnos

5 cursos

Ofrecido por

Universidad de Illinois en Urbana-Champaign

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Este curso forma parte de un programa de grado en línea ofrecido por Universidad de Illinois en Urbana-Champaign. Si solicitas créditos de un curso sin título de grado a través de la universidad y lo completas en línea, cuenta como horas de crédito para un programa de grado en Illinois. Todo lo que tienes que hacer es solicitarlo a través de la universidad.

Master of Science in Accountancy (iMSA)

Universidad de Illinois en Urbana-Champaign

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Programa - Qué aprenderás en este curso

Calificación del contenido97%(5,026 calificaciones)

Semana

Semana 1

1 hora para completar

INTRODUCTION TO THE COURSE

1 hora para completar

4 videos (Total 9 minutos), 4 lecturas

5 horas para completar

MODULE 1: AN INTRODUCTION TO TAXATION

5 horas para completar

12 videos (Total 108 minutos), 6 lecturas, 10 cuestionarios

12 videos

Taxes: An Introduction11m

A Note on the TCJA2m

Evaluating a Tax System4m

The Tax Structure12m

Tax Rate History7m

The Tax Structure: Examples5m

Types of Taxes14m

Origins of Tax Law11m

Statutory Sources of Tax Law6m

Administrative Sources of Tax Law13m

Judicial Sources of Tax Law - Part 111m

Judicial Sources of Tax Law - Part 26m

6 lecturas

Module 1 Overview and Resources10m

The 2017 Tax Revision15m

Wealth of Nations and AICPA's Guiding Principles of Good Tax Policy (optional)15m

Who Pays Federal Taxes?10m

How Do Marginal Tax Rates Work10m

1862 and 1913 Tax Forms (optional)5m

10 ejercicios de práctica

Lesson 1.1 Knowledge Check10m

Lesson 1.2 Knowledge Check10m

Lesson 1.3 Knowledge Check10m

Lesson 1.4 Knowledge Check10m

Lesson 1.5 Knowledge Check10m

Lesson 1.6 Knowledge Check10m

Lesson 1.7 Knowledge Check10m

Lesson 1.8 Knowledge Check10m

Lesson 1.9 Knowledge Check10m

An Introduction to Taxation Quiz30m

Semana

Semana 2

5 horas para completar

MODULE 2: COMPUTING THE TAX

In this module, we will take a deeper dive into each part of the US federal income tax structure, with a focus on what is included in gross income. We will learn how for-AGI deductions reduce gross income to generate adjusted gross income, or AGI, and why AGI is an important number that determines the floors and ceilings of many from-AGI deductions. We will also discuss who qualifies as a dependent. We will wrap up the module with a discussion of the actual calculation of the tax as well as filing status and filing requirements.

5 horas para completar

10 videos (Total 85 minutos), 12 lecturas, 8 cuestionarios

10 videos

Gross Income8m

Deductions and AGI6m

Qualifying Children and Qualifying Relatives - Part 112m

Qualifying Children and Qualifying Relatives - Part 212m

2021 Child Tax Credit4m

Tax Calculation9m

Filing Status10m

Filing Requirements and Other Dependent Issues6m

The "Kiddie" Tax5m

Statutes of Limitations7m

12 lecturas

Module 2 Overview and Resources10m

Standard Deduction Amounts for 2018, 2019, and 202010m

Tax Year 2020 Update3m

Qualifying Child and Qualifying Relative Tests10m

The Child Tax Credit: Current Law20m

Tax Rate Schedules for 20225m

Tax Rate Schedules for 20215m

Tax Rate Schedules for 20205m

Tax Rate Schedules for 20195m

Tax Rate Schedules for 20185m

Former Kiddie Tax Rules Restored15m

Overview of the Federal Tax System in 202230m

8 ejercicios de práctica

Lesson 2.1 Knowledge Check10m

Lesson 2.2 Knowledge Check10m

Lesson 2.3 Knowledge Check10m

Lesson 2.4 Knowledge Check10m

Lesson 2.5 Knowledge Check10m

Lesson 2.6 Knowledge Check10m

Lesson 2.7 Knowledge Check10m

Computing the Tax Quiz30m

Semana

Semana 3

3 horas para completar

MODULE 3: GROSS INCOME

3 horas para completar

6 videos (Total 59 minutos), 1 lectura, 7 cuestionarios

6 videos

Gross Income: Concepts15m

Accounting Methods6m

Accounting Method Exceptions7m

Gross Income I: Alimony, Discharge of Indebtedness, Annuities11m

Gross Income: Example7m

Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits11m

1 lectura

Module 3 Overview and Resources10m

7 ejercicios de práctica

Lesson 3.1 Knowledge Check10m

Lesson 3.2 Knowledge Check10m

Lesson 3.3 Knowledge Check10m

Lesson 3.4 Knowledge Check10m

Lesson 3.5 Knowledge Check10m

Lesson 3.6 Knowledge Check10m

Gross Income Quiz30m

Semana

Semana 4

3 horas para completar

MODULE 4: GROSS INCOME: EXCLUSIONS

3 horas para completar

5 videos (Total 53 minutos), 2 lecturas, 6 cuestionarios

5 videos

Municipal Bond Interest, Gifts, Life Insurance Proceeds8m

Scholarships, Payments for Damages, Compensation for Injuries and Sickness17m

Meals and Lodging, Recovery of Capital Issues10m

Employee Fringe Benefits: Non-Discriminatory11m

Employee Fringe Benefits: Discriminatory5m

2 lecturas

Module 4 Overview and Resources10m

Sharing "Goodreads"10m

6 ejercicios de práctica

Lesson 4.1 Knowledge Check10m

Lesson 4.2 Knowledge Check10m

Lesson 4.3 Knowledge Check10m

Lesson 4.4 Knowledge Check10m

Lesson 4.5 Knowledge Check10m

Gross Income: Exclusions Quiz30m

Semana

Semana 5

4 horas para completar

MODULE 5: DEDUCTIONS AND LOSSES: IN GENERAL

4 horas para completar

8 videos (Total 78 minutos), 2 lecturas, 9 cuestionarios

8 videos

Deductions: For vs. From AGI9m

Trade or Business Deductions: Concepts10m

Timing of Deductions12m

Political Contributions, Lobbying, Executive Compensation8m

Investigation Costs5m

Hobby Losses14m

Vacation Home Rental Deductions10m

Vacation Home Rental Deductions: Example6m

2 lecturas

Module 5 Overview and Resources10m

Update: Medical Expense AGI Floor5m

9 ejercicios de práctica

Lesson 5.1 Knowledge Check10m

Lesson 5.2 Knowledge Check10m

Lesson 5.3 Knowledge Check10m

Lesson 5.4 Knowledge Check10m

Lesson 5.5 Knowledge Check10m

Lesson 5.6 Knowledge Check10m

Lesson 5.7 Knowledge Check10m

Lesson 5.8 Knowledge Check10m

Deductions and Losses: In General Quiz30m

Semana

Semana 6

3 horas para completar

MODULE 6: BUSINESSS DEDUCTIONS

3 horas para completar

9 videos (Total 78 minutos), 3 lecturas, 8 cuestionarios

9 videos

Introduction and Transportation Expenses12m

Travel Expenses6m

Business Expenses: Bad Debts11m

Business Expenses: Qualified Business Income13m

Qualified Business Income Example4m

Net Operating Losses (NOLs)8m

Casualty Losses5m

Education Expenses4m

Meals, Entertainment, and Home Office Expenses10m

3 lecturas

Module 6 Overview and Resources10m

The Section 199A Deduction for Passthroughs10m

Certain Business Meals 100% Deductible in Tax Years 2021 and 2022. 10m

8 ejercicios de práctica

Lesson 6.1 Knowledge Check10m

Lesson 6.2 Knowledge Check10m

Lesson 6.3 Knowledge Check10m

Lesson 6.4 Knowledge Check10m

Lesson 6.5 Knowledge Check10m

Lesson 6.6 Knowledge Check10m

Lesson 6.7 Knowledge Check10m

Business Deductions Quiz30m

Semana

Semana 7

4 horas para completar

MODULE 7: ITEMIZED DEDUCTIONS AND RETIREMENT PLANS

In this module, we first turn our focus to expenses that qualify as itemized deductions, which are a from AGI deduction. To finish off this module, we’ll switch back to discussing income and situations where taxpayers can elect to delay recognition of income, such as saving for retirement, as well as situations where taxation of the annual earnings of those retirement savings are either deferred or permanently excluded from income.

4 horas para completar

7 videos (Total 59 minutos), 9 lecturas, 8 cuestionarios

7 videos

Itemized Deductions: Overview and Medical Expenses9m

Itemized Deductions: Taxes and Interest11m

Itemized Deductions: Charitable Contributions8m

Retirement Plans and Traditional IRAs9m

Non-Deductible and Roth IRAs6m

IRA Basis and Rollovers8m

Exceptions to Early Withdrawal Penalty5m

9 lecturas

Module 7 Overview and Resources10m

Itemized Deductions10m

The Mortgage Interest Deduction10m

FOR AGI Charitable Deduction and Increase in AGI Limit for 2020 and 202110m

The Charitable Deduction for Individuals10m

Waiver of RMDs for Tax Year 20205m

Exceptions to the 10 Percent Penalty on Early Distributions10m

Exception for Coronavirus-related Withdrawals in Tax Year 202010m

Early Withdrawals from Retirement Accounts20m

8 ejercicios de práctica

Lesson 7.1 Knowledge Check10m

Lesson 7.2 Knowledge Check10m

Lesson 7.3 Knowledge Check10m

Lesson 7.4 Knowledge Check10m

Lesson 7.5 Knowledge Check10m

Lesson 7.6 Knowledge Check10m

Lesson 7.7 Knowledge Check10m

Itemized Deductions and Retirement Plans Quiz30m

Semana

Semana 8

4 horas para completar

MODULE 8: COMPREHENSIVE EXAMPLE

4 horas para completar

2 videos (Total 18 minutos), 6 lecturas, 5 cuestionarios

2 videos

Comprehensive Example14m

Gies Online Programs3m

6 lecturas

Module 8 Overview and Resources15m

Comprehensive Example Solution15m

Module 8 Graded Tax Return Problem Instructions15m

Course Wrap-Up10m

Congratulations!10m

Get Your Course Certificate10m

5 ejercicios de práctica

Unlock Comprehensive Example Solution Quiz5m

Graded Tax Return - Section 1 Gross Income & Deductions for AGI Q25m

Graded Tax Return - Section 2 Deductions from AGI Quiz25m

Graded Tax Return - Section 3 Dependents, Taxes, and Credits Quiz25m

Graded Tax Return - Section 4 Payments and Refund Quiz25m

Reseñas

4.9

146 reseña

5 stars
91,23 %
4 stars
7,51 %
3 stars
0,53 %
2 stars
0,17 %
1 star
0,53 %

Principales reseñas sobre FEDERAL TAXATION I: INDIVIDUALS, EMPLOYEES, AND SOLE PROPRIETORS

por SR18 de ago. de 2020

Great introduction to federal taxation, I enjoyed learing about IRAs & even learning about some of the hidden gems that are new for tax year 2020 because of the CARES Act.

por ED28 de oct. de 2019

This course was very practical and effective. I enjoyed the lectures and quizzes. It was effective in helping me to get current on my taxes.

Thank you

por TR12 de abr. de 2020

This was a great introduction into Federal Taxation. It gave excellent examples of all of the components that go into a 1040 tax prep. I loved the course and I feel the professors did an amazing job.

por KR2 de ene. de 2020

Thank you so much for the information and session on US Tax Fed Tax . Its a great learning platform for everyone who opt the course through Coursera! Thanks again.

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Acerca de Programa especializado: U.S. Federal Taxation

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Federal Taxation I: Individuals, Employees, and Sole Proprietors

Acerca de este Curso

Instructor

Matthew Hutchens
Instructor principal

Ofrecido por

Universidad de Illinois en Urbana-Champaign

Comienza a trabajar para obtener tu título

Programa - Qué aprenderás en este curso

INTRODUCTION TO THE COURSE

MODULE 1: AN INTRODUCTION TO TAXATION

MODULE 2: COMPUTING THE TAX

MODULE 3: GROSS INCOME

MODULE 4: GROSS INCOME: EXCLUSIONS

MODULE 5: DEDUCTIONS AND LOSSES: IN GENERAL

MODULE 6: BUSINESSS DEDUCTIONS

MODULE 7: ITEMIZED DEDUCTIONS AND RETIREMENT PLANS

MODULE 8: COMPREHENSIVE EXAMPLE

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Principales reseñas sobre FEDERAL TAXATION I: INDIVIDUALS, EMPLOYEES, AND SOLE PROPRIETORS

Acerca de Programa especializado: U.S. Federal Taxation

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Federal Taxation I: Individuals, Employees, and Sole Proprietors

Acerca de este Curso

Instructor

Matthew HutchensInstructor principal

Ofrecido por

Universidad de Illinois en Urbana-Champaign

Comienza a trabajar para obtener tu título

Programa - Qué aprenderás en este curso

INTRODUCTION TO THE COURSE

MODULE 1: AN INTRODUCTION TO TAXATION

MODULE 2: COMPUTING THE TAX

MODULE 3: GROSS INCOME

MODULE 4: GROSS INCOME: EXCLUSIONS

MODULE 5: DEDUCTIONS AND LOSSES: IN GENERAL

MODULE 6: BUSINESSS DEDUCTIONS

MODULE 7: ITEMIZED DEDUCTIONS AND RETIREMENT PLANS

MODULE 8: COMPREHENSIVE EXAMPLE

Reseñas

Principales reseñas sobre FEDERAL TAXATION I: INDIVIDUALS, EMPLOYEES, AND SOLE PROPRIETORS

Acerca de Programa especializado: U.S. Federal Taxation

Preguntas Frecuentes

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Matthew Hutchens
Instructor principal