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susan smaus
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Decks in this class (32)
Standard Deduction and Filing Requirements
What is the standard deduction fo...,
What are the additional standard ...,
Can you amend a return to change ...
15
cards
Due Dates and Penalties
What is the general filing deadline,
1how do tax payers file for an ex...,
What group receives an automatic ...
30
cards
Filing Status: Single, Married Filing Joint (MFJ) and Married Filing Seperate (MFS)
What is the primary thing that fi...,
When are spouses considered married,
When are same sex partners consid...
28
cards
Filing Status: Qualifying Widow (QW) and Head of Household (HH)Filing Status
What are the advantages of using ...,
What is the filing status by year...,
What are the requirements for qw ...
16
cards
Qualified Child (QC) and Custodial Parent Requirements
What are the four qualifying chil...,
What is the relationship test for...,
What is the age test for qualifyi...
35
cards
Qualifying Relative (QR) requirements
What are the three tests for clai...,
What are the 4 qualifying relativ...,
What is the the not a qc test for qr
31
cards
Dependent Tax Returns
What is the filing requirement fo...,
What is gross income gi,
What is earned income
14
cards
Citizenship Status and Foreign Income
Foreign income what form do you f...,
Foreign income what form do you u...,
Foreign income what is form 8938
30
cards
Foreign or Domestic Source Income
What determines whether income is...,
What determines whether income is...,
What determines whether income is...
14
cards
Forms and due dates
Form 8332,
When is form 1040 due,
What is schedule c and when is it...
32
cards
Is it taxable or nontaxable?
Alimony and separate maintenance ...,
Aid to families with dependent ch...,
Damages wrongful incarceration
100
cards
Accounting Method for Gross Income
Which accounting method must be u...,
How are income expenses recorded ...,
Cash method what is the purpose f...
44
cards
Gross Income Concepts
Gross income,
Realized income,
Is all realized income included i...
15
cards
Alimony/child support
Is child support received include...,
When is a payment considered to b...,
When can a taxpayer deduct alimon...
9
cards
Terms and definitions
Entitlement programs,
Tcja,
Tax incidence
31
cards
Adoption/Alimony/Life Insurance/Cancellation of Debt (COD)
What are three types of transfers...,
When is alimony received included...,
When are alimony payments deducti...
49
cards
Retirement: Pension, Annuities, Social Security and Railroad Retirement Benefits
What determines whether social se...,
What is mfslt,
What is the formula for provision...
58
cards
Scholarships and Grants/ Tuition Reduction
What is the annual limit on the a...,
What education levels qualify for...,
What is the phase out amount for ...
29
cards
Prizes&Awards
What amount of prizes and awards ...,
What types of prizes awards can b...,
For awards that recognize religio...
7
cards
Damages Included/Excluded from GI
Benefits paid from a disability i...,
Benefits from disability insuranc...,
Benefits from a disability insura...
22
cards
Military and Ministry
What are the military pay categor...,
Military family allowance items t...,
Military in kind allowance items ...
14
cards
Excluded: Non-Discriminatory Fringe Benefits AND General Terms related to Fringe Benefits
Fringe Benefits that are required to be non-discriminatory to be excluded from GI
25
cards
Excluded: Discriminatory Fringe Benefits
What types of fringe benefits all...,
What is a working condition fring...,
Which groups qualify as employees...
25
cards
Excluded: Travel Expenses and Company Vehicles
What are travel expenses,
Tax home,
Away from tax home requirements
26
cards
Foreign: Foreign Earned Income Exclusion and Foreign Housing Allowances
How does the foreign earned incom...,
How much income can be excluded f...,
Requirements for foreign earned i...
17
cards
Income: Tip and Statutory Employees
What is a statutory employee,
Five categories of statutory empl...,
Statutory employee what three con...
16
cards
Community Property States and Rules
How does living in a community pr...,
How does the texas rule affect in...,
How does the california rule affe...
9
cards
HSA and High Deductible Health Plans (HDHP)
What does hdpd stand for,
What is an hsa,
What are the benefits of an hsa
29
cards
Interest: Below Market Loans (BML), Bonds, Education Bonds, Original Issue Discount (OID)
When is interest reported on the ...,
What is a nominee distribution is...,
What is a merchandise premium and...
52
cards
Dividends, Qualified Dividends, Reinvested Dividends
What are dividends,
Is a distribution that is accumul...,
Is a distribution accumulated cur...
36
cards
Stock Options: ISO, NSO, ESPP
What is an employee stock purchas...,
What requirements must a company ...,
What are the holding period requi...
18
cards
stock options
0
cards
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enrolled agent: individual exam 2020
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