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Latest episodes from GS 817 Audio: Personal Tax Planning-2017

2-1 Identify the filing requirements for income tax returns and the statute of limitations for assessment.

Play Episode Listen Later Jul 10, 2017 3:14


13-2 Explain and determine the tax consequences associated with employer-provided defined-contribution plans, including traditional 401(k) and Roth 401(k) plans.

Play Episode Listen Later Jun 30, 2017 9:16


7-3 Calculate a taxpayer’s employment and self-employment taxes; explain the tax considerations determining the status of a taxpayer as either an employee or independent contractor.

Play Episode Listen Later Jun 30, 2017 4:22


7-2 Compute a taxpayer’s alternative minimum tax liability and describe the characteristics of taxpayers most likely to owe the alternative minimum tax.

Play Episode Listen Later Jun 30, 2017 6:17


25-4 Apply fundamental principles of wealth planning and explain how income and transfer taxation interact to affect wealth planning.

Play Episode Listen Later Jun 30, 2017 13:36


6-2 Describe the different types of itemized deductions available and compute itemized deductions.

Play Episode Listen Later Jun 30, 2017 20:50


16-3 Describe a corporation’s tax return reporting and estimated tax payment obligations.

Play Episode Listen Later Jun 30, 2017 4:55


9-3 Explain the additional special cost recovery rules (§179, bonus, listed property) and calculate the deduction allowable under these rules.

Play Episode Listen Later Jun 30, 2017 5:55


13-5 Describe the retirement savings options available to self-employed taxpayers and compute the limitations for deductible contributions to retirement accounts for self-employed taxpayers.

Play Episode Listen Later Jun 30, 2017 3:45


4-1 Describe the formula for calculating an individual taxpayer’s taxes and explain each component of the formula.

Play Episode Listen Later Jun 30, 2017 7:44


6-1 Identify the common deductions necessary for calculating adjusted gross income (AGI).

Play Episode Listen Later Jun 30, 2017 10:56


7-1 Determine a taxpayer’s regular tax liability and identify tax issues associated with the process.

Play Episode Listen Later Jun 30, 2017 5:26


6-3 Explain the operation of the standard deduction, determine the deduction for personal and dependency exemptions, and compute taxable income.

Play Episode Listen Later Jun 30, 2017 6:14


4-2 Explain the requirements for determining a taxpayer’s personal and dependency exemptions.

Play Episode Listen Later Jun 30, 2017 6:54


1-3 Describe the different tax rate structures and calculate a tax.

Play Episode Listen Later Jun 30, 2017 6:12


22-5 Apply the tax rules for S corporation operating distributions and liquidating distributions.

Play Episode Listen Later Dec 16, 2014 10:12


14-4 Discuss the deductibility of real property taxes.

Play Episode Listen Later Dec 16, 2014 3:57


22-4 Explain stock-basis calculations, loss limitations, determination of self-employment income, and fringe benefit rules that apply to S corporation shareholders.

Play Episode Listen Later Dec 16, 2014 10:31


22-3 Describe operating issues relating to S corporation accounting periods and methods, and explain income and loss allocations and separately stated items.

Play Episode Listen Later Dec 16, 2014 6:53


22-6 Describe the taxes that apply to S corporations, estimated tax requirements, and tax return filing requirements.

Play Episode Listen Later Dec 16, 2014 5:53


14-2 Compute the taxable gain on the sale of a residence and explain the requirements for excluding gain on the sale.

Play Episode Listen Later Dec 16, 2014 6:44


20-5 Explain the implications of a partner’s tax basis and the adjustments that affect it.

Play Episode Listen Later Dec 16, 2014 3:20


14-3 Determine the amount of allowable interest expense deductions on loans secured by a residence.

Play Episode Listen Later Dec 16, 2014 6:40


14-6 Describe the requirements necessary to qualify for home office deductions and compute the deduction limitations on home office deductions.

Play Episode Listen Later Dec 16, 2014 6:45


14-5 Explain the tax issues and consequences associated with rental use of the home, including determining the deductibility of residential rental real estate losses.

Play Episode Listen Later Dec 16, 2014 4:21


20-6 Apply the basis, at-risk, and passive activity loss limits to losses from partnerships.

Play Episode Listen Later Dec 16, 2014 4:54


14-1 Determine whether a home is considered a principal residence, a residence (not principal), or a non-residence for tax purposes.

Play Episode Listen Later Dec 16, 2014 5:32


12-2 Describe and distinguish the tax implications of various forms of equity-based compensation from the employer’s and employee’s perspectives.

Play Episode Listen Later Dec 16, 2014 11:05


13-6 Compute the saver’s credit.

Play Episode Listen Later Dec 16, 2014 3:03


12-3 Compare and contrast taxable and nontaxable fringe benefits and explain the employee and employer tax consequences associated with fringe benefits.

Play Episode Listen Later Dec 16, 2014 8:24


12-1 Discuss and explain the tax implications of compensation in the form of salary and wages from the employee’s and employer’s perspectives.

Play Episode Listen Later Dec 16, 2014 7:23


11-2 Compute the tax consequences associated with the disposition of capital assets, including the netting process for calculating gains and losses.

Play Episode Listen Later Dec 16, 2014 10:59


11-1 Explain how interest income and dividend income are taxed.

Play Episode Listen Later Dec 16, 2014 7:35


10-6 Explain common exceptions to the general rule that realized gains and losses are recognized currently.

Play Episode Listen Later Dec 16, 2014 15:23


10-2 Describe the general character types of gain or loss recognized on property dispositions.

Play Episode Listen Later Dec 16, 2014 5:01


18-6 Contrast a partial liquidation from a stock redemption and describe the difference in tax consequences to the shareholders.

Play Episode Listen Later Dec 16, 2014 3:04


18-1 Explain the basic tax law framework that applies to property distributions from a corporation to a shareholder.

Play Episode Listen Later Dec 16, 2014 2:59


9-4 Explain the rationale behind amortization, describe the four categories of amortizable intangible assets, and calculate amortization expense.

Play Episode Listen Later Dec 16, 2014 10:22


9-2 Determine the applicable cost recovery (depreciation) life, method, and convention for tangible personal and real property and calculate the deduction allowable under basic MACRS.

Play Episode Listen Later Dec 16, 2014 7:55


9-1 Explain the concept of basis and adjusted basis and describe the cost recovery methods used under the tax law to recover the cost of personal property, real property, intangible assets, and natural resources.

Play Episode Listen Later Dec 16, 2014 4:01


7-4 Describe the general types of tax credits, identify specific tax credits, and compute a taxpayer’s allowable child tax credit, child and dependent care credit, American opportunity credit, lifetime learning credit, and earned income credit.

Play Episode Listen Later Dec 16, 2014 3:25


4-3 Determine the tax filing status of a taxpayer.

Play Episode Listen Later Dec 16, 2014 3:58


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