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Latest episodes from GS 817 Audio: Personal Tax Planning

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

Play Episode Listen Later Dec 16, 2014 10:12


corporations operating distributions tax rules liquidating
14-4 Discuss the deductibility of real property taxes.

Play Episode Listen Later Dec 16, 2014 3:57


property taxes real property deductibility
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


loss income stock benefit explain corporations basis limitations determination fringe shareholders self employment calculations
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


loss income explain methods corporations accounting operating describe periods relating separately stated allocations
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


taxes corporations requirements describe filing tax returns estimated
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


sale explain requirements residence compute excluding taxable
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


partner affect explain implications basis adjustments
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


loans determine residence amount expense secured deductions
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


home office limitations requirements describe qualify deductions compute
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


real estate consequences explain losses rental determining residential tax issues deductibility
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


risk partnership limits basis activity losses passive
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 Dec 16, 2014 9:33


consequences traditional explain employers determine roth 401k provided defined contribution
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


principal determine residence purposes
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


employees equity perspectives employers describe compensation distinguish tax implications various forms
13-6 Compute the saver’s credit.

Play Episode Listen Later Dec 16, 2014 3:03


credit savers compute
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


employees consequences explain employers compare contrast taxable fringe benefits
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


employees perspectives explain employers salary compensation wages tax implications
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


capital consequences assets losses gains calculating disposition compute netting
25-4 Apply fundamental principles of wealth planning and explain how income and transfer taxation interact to affect wealth planning.

Play Episode Listen Later Dec 16, 2014 12:35


affect income explain taxation interact wealth planning fundamental principles
11-1 Explain how interest income and dividend income are taxed.

Play Episode Listen Later Dec 16, 2014 7:35


income explain dividend taxed
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


explain losses gains recognized realized exceptions
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 Dec 16, 2014 1:59


options limitations describe contributions self employed taxpayers retirement accounts retirement savings compute deductible
6-2 Describe the different types of itemized deductions available and compute itemized deductions.

Play Episode Listen Later Dec 16, 2014 20:52


describe different types deductions compute itemized
10-2 Describe the general character types of gain or loss recognized on property dispositions.

Play Episode Listen Later Dec 16, 2014 5:01


loss character types property describe recognized disposition
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 Dec 16, 2014 6:46


personal operation explain determine dependency exemptions compute taxable income standard deduction
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


redemption consequences stock describe contrast partial shareholders liquidation
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


basic property explain corporations framework shareholder applies tax law distributions
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


explain assets describe expense calculate intangibles rationale amortization four categories
6-1 Identify the common deductions necessary for calculating adjusted gross income (AGI).

Play Episode Listen Later Dec 16, 2014 10:24


identify calculating deductions adjusted gross income
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


personal cost recovery basic convention determine tangible calculate depreciation deduction applicable real property life method
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 Dec 16, 2014 5:55


cost recovery property explain listed calculate deduction
4-1 Describe the formula for calculating an individual taxpayer’s taxes and explain each component of the formula.

Play Episode Listen Later Dec 16, 2014 7:39


taxes formula individual explain describe taxpayers calculating component
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 Dec 16, 2014 6:32


characteristics describe liability taxpayers compute alternative minimum tax
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


cost recovery concept explain methods basis assets describe natural resources intangibles adjusted tax law personal property real property
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 Dec 16, 2014 4:21


employees status taxes explain determining taxpayers calculate self employment independent contractors tax considerations
4-2 Explain the requirements for determining a taxpayer’s personal and dependency exemptions.

Play Episode Listen Later Dec 16, 2014 6:55


personal explain requirements determining taxpayers dependency exemptions
7-1 Determine a taxpayer’s regular tax liability and identify tax issues associated with the process.

Play Episode Listen Later Dec 16, 2014 5:33


identify regular determine liability taxpayers tax issues
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


american opportunities types identify income describe earned taxpayers tax credits child tax credit compute carecredit lifetime learning credit dependent care credit
1-3 Describe the different tax rate structures and calculate a tax.

Play Episode Listen Later Dec 16, 2014 5:06


describe structures calculate tax rate
4-3 Determine the tax filing status of a taxpayer.

Play Episode Listen Later Dec 16, 2014 3:58


status determine taxpayers tax filing
5-3 Apply basic income exclusion provisions to compute gross income.

Play Episode Listen Later Dec 16, 2014 2:45


gross provisions exclusion compute basic income
22-1 Describe the requirements and process to elect S corporation status.

Play Episode Listen Later Nov 12, 2012 3:48


status corporations requirements elect describe

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