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

4.9
estrellas
565 calificaciones

97 %

Matthew Hutchens

25.963 ya inscrito

Ofrecido Por

Parte del título de grado Master of Science in Accountancy (iMSA)
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Programa especializado: U.S. Federal TaxationUniversidad de Illinois en Urbana-Champaign

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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)

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

Prueba Coursera para negocios

Fechas límite flexibles

Restablece las fechas límite en función de tus horarios.

Certificado para compartir

Obtén un certificado al finalizar

100 % en línea

Comienza de inmediato y aprende a tu propio ritmo.

Laboratorios de Coursera

Incluye proyectos de aprendizaje prácticos.

Obtén más información sobre los laboratorios de Coursera

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 (170 calificaciones)

Matthew Hutchens

Lecturer of Accountancy

Department of Accountancy

29.185 alumnos

5 cursos

Ofrecido por

Universidad de Illinois en Urbana-Champaign

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Este curso es parte de Master of Science in Accountancy (iMSA) completamente en línea de Universidad de Illinois en Urbana-Champaign. Si te aceptan en el programa completo, tus cursos cuentan para tu título de grado.

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Programa - Qué aprenderás en este curso

Calificación del contenido97%(5,096 calificaciones)

Semana1

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 Introduction11mA Note on the TCJA2mEvaluating a Tax System4mThe Tax Structure12mTax Rate History7mThe Tax Structure: Examples5mTypes of Taxes14mOrigins of Tax Law11mStatutory Sources of Tax Law6mAdministrative Sources of Tax Law13mJudicial Sources of Tax Law - Part 111mJudicial Sources of Tax Law - Part 26m

6 lecturas

Module 1 Overview and Resources10mThe 2017 Tax Revision15mWealth of Nations and AICPA's Guiding Principles of Good Tax Policy (optional)15mWho Pays Federal Taxes?10mHow Do Marginal Tax Rates Work10m1862 and 1913 Tax Forms (optional)5m

10 ejercicios de práctica

Lesson 1.1 Knowledge Check10mLesson 1.2 Knowledge Check10mLesson 1.3 Knowledge Check10mLesson 1.4 Knowledge Check10mLesson 1.5 Knowledge Check10mLesson 1.6 Knowledge Check10mLesson 1.7 Knowledge Check10mLesson 1.8 Knowledge Check10mLesson 1.9 Knowledge Check10m An Introduction to Taxation Quiz30m

Semana2

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 Income8mDeductions and AGI6mQualifying Children and Qualifying Relatives - Part 112mQualifying Children and Qualifying Relatives - Part 212m2021 Child Tax Credit4mTax Calculation9mFiling Status10mFiling Requirements and Other Dependent Issues6mThe "Kiddie" Tax5mStatutes of Limitations7m

12 lecturas

Module 2 Overview and Resources10mStandard Deduction Amounts for 2018, 2019, and 202010mTax Year 2020 Update3mQualifying Child and Qualifying Relative Tests10mThe Child Tax Credit: Current Law20mTax Rate Schedules for 20225mTax Rate Schedules for 20215mTax Rate Schedules for 20205mTax Rate Schedules for 20195mTax Rate Schedules for 20185mFormer Kiddie Tax Rules Restored15mOverview of the Federal Tax System in 202230m

8 ejercicios de práctica

Lesson 2.1 Knowledge Check10mLesson 2.2 Knowledge Check10mLesson 2.3 Knowledge Check10mLesson 2.4 Knowledge Check10mLesson 2.5 Knowledge Check10mLesson 2.6 Knowledge Check10mLesson 2.7 Knowledge Check10mComputing the Tax Quiz30m

Semana3

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: Concepts15mAccounting Methods6mAccounting Method Exceptions7mGross Income I: Alimony, Discharge of Indebtedness, Annuities11mGross Income: Example7mGross 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 Check10mLesson 3.2 Knowledge Check10mLesson 3.3 Knowledge Check10mLesson 3.4 Knowledge Check10mLesson 3.5 Knowledge Check10mLesson 3.6 Knowledge Check10mGross Income Quiz30m

Semana4

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 Proceeds8mScholarships, Payments for Damages, Compensation for Injuries and Sickness17mMeals and Lodging, Recovery of Capital Issues10mEmployee Fringe Benefits: Non-Discriminatory11mEmployee Fringe Benefits: Discriminatory5m

2 lecturas

Module 4 Overview and Resources10mSharing "Goodreads"10m

6 ejercicios de práctica

Lesson 4.1 Knowledge Check10mLesson 4.2 Knowledge Check10mLesson 4.3 Knowledge Check10mLesson 4.4 Knowledge Check10mLesson 4.5 Knowledge Check10mGross Income: Exclusions Quiz30m

Semana5

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 AGI9mTrade or Business Deductions: Concepts10mTiming of Deductions12mPolitical Contributions, Lobbying, Executive Compensation8mInvestigation Costs5mHobby Losses14mVacation Home Rental Deductions10mVacation Home Rental Deductions: Example6m

2 lecturas

Module 5 Overview and Resources10mUpdate: Medical Expense AGI Floor5m

9 ejercicios de práctica

Lesson 5.1 Knowledge Check10mLesson 5.2 Knowledge Check10mLesson 5.3 Knowledge Check10mLesson 5.4 Knowledge Check10mLesson 5.5 Knowledge Check10mLesson 5.6 Knowledge Check10mLesson 5.7 Knowledge Check10mLesson 5.8 Knowledge Check10mDeductions and Losses: In General Quiz30m

Semana6

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 Expenses12mTravel Expenses6mBusiness Expenses: Bad Debts11mBusiness Expenses: Qualified Business Income13mQualified Business Income Example4mNet Operating Losses (NOLs)8mCasualty Losses5mEducation Expenses4mMeals, Entertainment, and Home Office Expenses10m

3 lecturas

Module 6 Overview and Resources10mThe Section 199A Deduction for Passthroughs10mCertain Business Meals 100% Deductible in Tax Years 2021 and 2022. 10m

8 ejercicios de práctica

Lesson 6.1 Knowledge Check10mLesson 6.2 Knowledge Check10mLesson 6.3 Knowledge Check10mLesson 6.4 Knowledge Check10mLesson 6.5 Knowledge Check10mLesson 6.6 Knowledge Check10mLesson 6.7 Knowledge Check10mBusiness Deductions Quiz30m

Semana7

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 Expenses9mItemized Deductions: Taxes and Interest11mItemized Deductions: Charitable Contributions8mRetirement Plans and Traditional IRAs9mNon-Deductible and Roth IRAs6mIRA Basis and Rollovers8mExceptions to Early Withdrawal Penalty5m

9 lecturas

Module 7 Overview and Resources10mItemized Deductions10mThe Mortgage Interest Deduction10mFOR AGI Charitable Deduction and Increase in AGI Limit for 2020 and 202110mThe Charitable Deduction for Individuals10mWaiver of RMDs for Tax Year 20205mExceptions to the 10 Percent Penalty on Early Distributions10mException for Coronavirus-related Withdrawals in Tax Year 202010mEarly Withdrawals from Retirement Accounts20m

8 ejercicios de práctica

Lesson 7.1 Knowledge Check10mLesson 7.2 Knowledge Check10mLesson 7.3 Knowledge Check10mLesson 7.4 Knowledge Check10mLesson 7.5 Knowledge Check10mLesson 7.6 Knowledge Check10mLesson 7.7 Knowledge Check10mItemized Deductions and Retirement Plans Quiz30m

Semana8

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 Example14mGies Online Programs3m

6 lecturas

Module 8 Overview and Resources15mComprehensive Example Solution15mModule 8 Graded Tax Return Problem Instructions15mCourse Wrap-Up10mCongratulations!10mGet Your Course Certificate10m

5 ejercicios de práctica

Unlock Comprehensive Example Solution Quiz5mGraded Tax Return - Section 1 Gross Income & Deductions for AGI Q25mGraded Tax Return - Section 2 Deductions from AGI Quiz25mGraded Tax Return - Section 3 Dependents, Taxes, and Credits Quiz25mGraded Tax Return - Section 4 Payments and Refund Quiz25m

Reseñas

4.9

149 reseña

5 stars
91,13 %
4 stars
7,44 %
3 stars
0,53 %
2 stars
0,17 %
1 star
0,70 %

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

por RG5 de sep. de 2018

Completed on September 5, 2018 - excellent introduction course that can lead to a Coursera Certificate titled "U.S. Federal Taxation Specialization" sponsored by the University of Illinois.

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 PU3 de dic. de 2019

One of the most complete well explaining and practice course that I ever take, I know I expand my knowledge in a very good way I can wait to start the rest of the specialization.

por EG12 de jul. de 2020

Detailed and organized course. You will gain or hone the ability to file personal income taxes and understand tax consequences of your actions.

Ver todas las reseñas

Acerca de Programa especializado: U.S. Federal Taxation

Preguntas Frecuentes

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Es posible que el curso ofrezca la opción 'Curso completo, sin certificado'. Esta opción te permite ver todos los materiales del curso, enviar las evaluaciones requeridas y obtener una calificación final. También significa que no podrás comprar una experiencia de Certificado.
¿Qué recibiré si me suscribo a este Programa especializado?
Cuando te inscribes en un curso, obtienes acceso a todos los cursos que forman parte del Programa especializado y te darán un Certificado cuando completes el trabajo. Se añadirá tu Certificado electrónico a la página Logros. Desde allí, puedes imprimir tu Certificado o añadirlo a tu perfil de LinkedIn. Si solo quieres leer y visualizar el contenido del curso, puedes auditar el curso sin costo.
¿Hay ayuda económica disponible?
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Federal Taxation I: Individuals, Employees, and Sole Proprietors

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