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.
U.S. Federal Taxation 특화 과정일리노이대학교 어버너-섐페인캠퍼스이 강좌에 대하여
최근 조회 79,146회
학습자 경력 결과
33%
가 이 강좌를 수료한 후 새로운 커리어를 시작함
36%
가 이 강좌를 통해 확실한 경력상 이점을 얻음
29%
가 급여 인상 또는 승진 성취
공유 가능한 수료증
완료 시 수료증 획득
100% 온라인
지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.
다음 특화 과정의 5개 강좌 중 1번째 강좌:
유동적 마감일
일정에 따라 마감일을 재설정합니다.
중급 단계
완료하는 데 약 29시간 필요
영어
자막: 프랑스어, 포르투갈어 (브라질), 러시아어, 영어, 스페인어
학습자 경력 결과
33%
가 이 강좌를 수료한 후 새로운 커리어를 시작함
36%
가 이 강좌를 통해 확실한 경력상 이점을 얻음
29%
가 급여 인상 또는 승진 성취
공유 가능한 수료증
완료 시 수료증 획득
100% 온라인
지금 바로 시작해 나만의 일정에 따라 학습을 진행하세요.
다음 특화 과정의 5개 강좌 중 1번째 강좌:
유동적 마감일
일정에 따라 마감일을 재설정합니다.
중급 단계
완료하는 데 약 29시간 필요
영어
자막: 프랑스어, 포르투갈어 (브라질), 러시아어, 영어, 스페인어
제공자:
일리노이대학교 어버너-섐페인캠퍼스
The University of Illinois at Urbana-Champaign is a world leader in research, teaching and public engagement, distinguished by the breadth of its programs, broad academic excellence, and internationally renowned faculty and alumni. Illinois serves the world by creating knowledge, preparing students for lives of impact, and finding solutions to critical societal needs.
석사 학위 취득 시작
This 강좌 is part of the 100% online Master of Science in Accountancy (iMSA) from 일리노이대학교 어버너-섐페인캠퍼스.
If you are admitted to the full program, your courses count towards your degree learning.
강의 계획 - 이 강좌에서 배울 내용
완료하는 데 1시간 필요
INTRODUCTION TO THE COURSE
In this module, you will become familiar with the course, your instructor and your classmates, and our learning environment. This orientation will also help you obtain the technical skills required to navigate and be successful in this course.
완료하는 데 1시간 필요
3개 동영상 (총 8분), 3 개의 읽기 자료
3개의 동영상
About Professor Matthew Hutchens1m
About Professor Petro Lisowsky3m
3개의 읽기 자료
Syllabus15m
About the Discussion Forums5m
Update Your Profile5m
완료하는 데 4시간 필요
MODULE 1: AN INTRODUCTION TO TAXATION
In this module, you will be introduced to the different kinds of taxes faced by US taxpayers and the US federal income tax structure. The origin of tax law and its constitutionality is discussed along with a brief history of the different changes in rates that have occurred since the 16th Amendment was passed. Finally, we will discover the three different sources of new tax laws and rules.
완료하는 데 4시간 필요
9개 동영상 (총 75분), 6 개의 읽기 자료, 10 개의 테스트
9개의 동영상
Evaluating a Tax System4m
The Tax Structure11m
The Tax Structure: Examples6m
Types of Taxes14m
Origins of Tax Law4m
Statutory Sources of Tax Law6m
Administrative Sources of Tax Law9m
Judicial Sources of Tax Law7m
6개의 읽기 자료
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?5m
How Do Marginal Tax Rates Work10m
1862 and 1913 Tax Forms (optional)5m
10개 연습문제
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
Module 1 Quiz30m
완료하는 데 5시간 필요
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.
완료하는 데 5시간 필요
8개 동영상 (총 72분), 9 개의 읽기 자료, 7 개의 테스트
8개의 동영상
Deductions and AGI6m
Qualifying Children and Qualifying Relatives - Part 112m
Qualifying Children and Qualifying Relatives Part 212m
Tax Calculation9m
Filing Status10m
Filing Requirements and Other Dependent Issues6m
The "Kiddie" Tax5m
9개의 읽기 자료
Module 2 Overview and Resources10m
Standard Deduction Amounts for 2018 and 201910m
Qualifying Child and Qualifying Relative Tests10m
The Child Tax Credit: Current Law20m
Tax Rate Schedules for 202010m
Tax Rate Schedules for 201910m
Tax Rate Schedules for 201810m
Former Kiddie Tax Rules Restored15m
Overview of the Federal Tax System in 201930m
7개 연습문제
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
Module 2 Quiz30m
완료하는 데 3시간 필요
MODULE 3: GROSS INCOME
In this module, you will take a deeper dive into gross income, specifically regarding statutory inclusions. Congress, the courts, and the IRS have specific rules on whether and when certain income items are included as gross income. These rules provide clarification in situations where it is unclear whether money or property received should actually be included as income.
완료하는 데 3시간 필요
6개 동영상 (총 59분), 1 개의 읽기 자료, 7 개의 테스트
6개의 동영상
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
1개의 읽기 자료
Module 3 Overview and Resources10m
7개 연습문제
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
Module 3 Quiz30m
완료하는 데 3시간 필요
MODULE 4: GROSS INCOME: EXCLUSIONS
In this module, you will take a deeper dive into gross income, specifically regarding statutory exclusions. Congress, the courts, and the IRS allow exclusions of money or property received by the taxpayer for various reasons.
완료하는 데 3시간 필요
5개 동영상 (총 53분), 2 개의 읽기 자료, 6 개의 테스트
5개의 동영상
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
2개의 읽기 자료
Module 4 Overview and Resources10m
Sharing "Goodreads"10m
6개 연습문제
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
Module 4 Quiz30m
검토
FEDERAL TAXATION I: INDIVIDUALS, EMPLOYEES, AND SOLE PROPRIETORS의 최상위 리뷰
TR 제공2020년 4월 12일
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.
SS 제공2020년 2월 15일
I thoroughly enjoyed the course. The presenters were very thorough and detailed. the examples given were very simple and understandable. i look forward to continuing on this Taxation journey
RG 제공2018년 9월 5일
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.
JR 제공2020년 11월 18일
Great content and really learned a lot. Would have liked some more examples or formulas to use and print out to keep handy, especially in doing some of the AGI floors. but otherwise, great!
U.S. Federal Taxation 특화 과정 정보
This Specialization introduces the U.S. federal tax system via conceptual and applied material. Learners will be able to apply basic principles to settings involving individuals, corporations, and other business entities, complete key components of major, individual U.S. federal tax returns, and identify tax-related strategies and implications of structuring transactions and organizations.
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