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Course Details

2019 Individual Filing Requirements (Course Id 1523)

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Author : Andrew Clark, EA
Status : Production
CPE Credits : 2.0
IRS Credits : 2
Price : $17.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 1523

Description :

When filing a federal income tax return, it is very important to know who is actually required to file a return and the criteria surrounding the filing of a federal income tax return. Due to the inclusion of the Tax Cuts and Jobs Act into law, filing requirements for individual taxpayers have been drastically altered.  This course will focus on the updated filing requirements surrounding individual taxpayers across all filing types. Additionally, this course will go into detail regarding the updated basic standard deduction, additional standard deduction, personal deduction, and penalty amounts. Finally, this course will go over the filing of a deceased taxpayer’s federal income tax return and the treatment of decedent income.

Usage Rank : 0
Release : 2019
Version : 1.0
Prerequisites : Basic understanding of federal tax code.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 04-Jun-2019
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - IRS Enrolled Agents - 1523

Keywords : Taxes, 2019, Individual, Filing, Requirements, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

By the end of this course, students will be able to:
  • Recognize the new standard deduction amounts across all filing statuses,
  • Identify the requirements that must be met to file as any of the five filing statuses,
  • Identify the new standard deduction and additional standard deduction amounts,
  • Recognize the circumstances that will disallow taxpayers from taking the standard deduction,
  • Identify when a taxpayer is required to file their federal income tax return,
  • Recognize the various penalties associated with filing a return or paying taxes late, and
  • Identify the tax responsibilities and treatment of income associated with a recently deceased taxpayer.
Course Contents :

Chapter 1 - 2019 Individual Filing Requirements

Course Learning Objectives

Introduction

Who is Required to File a Tax Return

Return Requirements

Who should file a tax return

Preliminary work for tax returns

Prior Years Returns

Previous IRS Correspondence

Biographical Information

Items Affecting Future Returns

Foreign Income

Reporting Foreign Financial Accounts and Specified Foreign Assets

Filing Status

Single

Head of Household

Qualifying Child Requirements

Qualifying Relatives

Married Filing Joint Return

Amending a Separately-Filed Return

Injured Spouse

Innocent Spouse Relief

Married Filing Separately

Surviving Spouse/Qualifying widow(er)

Filing a joint return with a deceased spouse

Standard Deduction Overview

Basic Standard Deduction

Additional Standard Deduction

Blind Taxpayers or Taxpayers Over the Age of 65

Net Disaster Losses

Taxpayers Not Eligible for Standard Deduction

Filing Requirements

Filing Due Dates

Liability Payment

Failure to Pay Penalty

Failure to File Penalty

Deceased Taxpayers

Treatment of Decedent Income

Review Questions

Glossary

CPE Taxes Course: https://www.cpethink.com/tax-cpa-courses
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