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 专项课程伊利诺伊大学香槟分校课程信息
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学生职业成果
33%
完成这些课程后已开始新的职业生涯
36%
通过此课程获得实实在在的工作福利
29%
加薪或升职
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完成后获得证书
100% 在线
立即开始，按照自己的计划学习。
第 1 门课程（共 5 门）
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根据您的日程表重置截止日期。
中级
完成时间大约为29 小时
英语（English）
字幕：阿拉伯语（Arabic）, 法语（French）, （欧洲人讲的）葡萄牙语, 中文（简体）, 意大利语, 越南语, 韩语, 德语（German）, 俄语（Russian）, 土耳其语（Turkish）, 英语（English）, 西班牙语（Spanish）
学生职业成果
33%
完成这些课程后已开始新的职业生涯
36%
通过此课程获得实实在在的工作福利
29%
加薪或升职
可分享的证书
完成后获得证书
100% 在线
立即开始，按照自己的计划学习。
第 1 门课程（共 5 门）
可灵活调整截止日期
根据您的日程表重置截止日期。
中级
完成时间大约为29 小时
英语（English）
字幕：阿拉伯语（Arabic）, 法语（French）, （欧洲人讲的）葡萄牙语, 中文（简体）, 意大利语, 越南语, 韩语, 德语（German）, 俄语（Russian）, 土耳其语（Turkish）, 英语（English）, 西班牙语（Spanish）
提供方
伊利诺伊大学香槟分校
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.
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此 课程 隶属于 伊利诺伊大学香槟分校 提供的 100% 在线 Master of Science in Accountancy (iMSA)。
如果您被录取参加全部课程，您的课程将计入您的学位学习进程。
教学大纲 - 您将从这门课程中学到什么
完成时间为 1 小时
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.
完成时间为 1 小时
3 个视频 （总计 8 分钟）, 3 个阅读材料
3 个视频
About Professor Matthew Hutchens1分钟
About Professor Petro Lisowsky3分钟
3 个阅读材料
Syllabus15分钟
About the Discussion Forums5分钟
Update Your Profile5分钟
完成时间为 4 小时
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.
完成时间为 4 小时
9 个视频 （总计 75 分钟）, 6 个阅读材料, 10 个测验
9 个视频
Evaluating a Tax System4分钟
The Tax Structure11分钟
The Tax Structure: Examples6分钟
Types of Taxes14分钟
Origins of Tax Law4分钟
Statutory Sources of Tax Law6分钟
Administrative Sources of Tax Law9分钟
Judicial Sources of Tax Law7分钟
6 个阅读材料
Module 1 Overview and Resources10分钟
The 2017 Tax Revision15分钟
Wealth of Nations and AICPA's Guiding Principles of Good Tax Policy (optional)15分钟
Who Pays Federal Taxes?5分钟
How Do Marginal Tax Rates Work10分钟
1862 and 1913 Tax Forms (optional)5分钟
10 个练习
Lesson 1.1 Knowledge Check10分钟
Lesson 1.2 Knowledge Check10分钟
Lesson 1.3 Knowledge Check10分钟
Lesson 1.4 Knowledge Check10分钟
Lesson 1.5 Knowledge Check10分钟
Lesson 1.6 Knowledge Check10分钟
Lesson 1.7 Knowledge Check10分钟
Lesson 1.8 Knowledge Check10分钟
Lesson 1.9 Knowledge Check10分钟
Module 1 Quiz30分钟
完成时间为 5 小时
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.
完成时间为 5 小时
8 个视频 （总计 72 分钟）, 9 个阅读材料, 7 个测验
8 个视频
Gross Income8分钟
Deductions and AGI6分钟
Qualifying Children and Qualifying Relatives - Part 112分钟
Qualifying Children and Qualifying Relatives Part 212分钟
Tax Calculation9分钟
Filing Status10分钟
Filing Requirements and Other Dependent Issues6分钟
The "Kiddie" Tax5分钟
9 个阅读材料
Module 2 Overview and Resources10分钟
Standard Deduction Amounts for 2018 and 201910分钟
Qualifying Child and Qualifying Relative Tests10分钟
The Child Tax Credit: Current Law20分钟
Tax Rate Schedules for 202010分钟
Tax Rate Schedules for 201910分钟
Tax Rate Schedules for 201810分钟
Former Kiddie Tax Rules Restored15分钟
Overview of the Federal Tax System in 201930分钟
7 个练习
Lesson 2.1 Knowledge Check10分钟
Lesson 2.2 Knowledge Check10分钟
Lesson 2.3 Knowledge Check10分钟
Lesson 2.4 Knowledge Check10分钟
Lesson 2.5 Knowledge Check10分钟
Lesson 2.6 Knowledge Check10分钟
Module 2 Quiz30分钟
完成时间为 3 小时
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.
完成时间为 3 小时
6 个视频 （总计 59 分钟）, 1 个阅读材料, 7 个测验
6 个视频
Accounting Methods6分钟
Accounting Method Exceptions7分钟
Gross Income I: Alimony, Discharge of Indebtedness, Annuities11分钟
Gross Income: Example7分钟
Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits11分钟
1 个阅读材料
Module 3 Overview and Resources10分钟
7 个练习
Lesson 3.1 Knowledge Check10分钟
Lesson 3.2 Knowledge Check10分钟
Lesson 3.3 Knowledge Check10分钟
Lesson 3.4 Knowledge Check10分钟
Lesson 3.5 Knowledge Check10分钟
Lesson 3.6 Knowledge Check10分钟
Module 3 Quiz30分钟
完成时间为 3 小时
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.
完成时间为 3 小时
5 个视频 （总计 53 分钟）, 2 个阅读材料, 6 个测验
5 个视频
Scholarships, Payments for Damages, Compensation for Injuries and Sickness17分钟
Meals and Lodging, Recovery of Capital Issues10分钟
Employee Fringe Benefits: Non-Discriminatory11分钟
Employee Fringe Benefits: Discriminatory5分钟
2 个阅读材料
Module 4 Overview and Resources10分钟
Sharing "Goodreads"10分钟
6 个练习
Lesson 4.1 Knowledge Check10分钟
Lesson 4.2 Knowledge Check10分钟
Lesson 4.3 Knowledge Check10分钟
Lesson 4.4 Knowledge Check10分钟
Lesson 4.5 Knowledge Check10分钟
Module 4 Quiz30分钟
审阅
来自FEDERAL TAXATION I: INDIVIDUALS, EMPLOYEES, AND SOLE PROPRIETORS的热门评论
由 TR 提供Apr 12, 2020
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.
由 SS 提供Feb 15, 2020
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
由 RG 提供Sep 5, 2018
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.
由 JR 提供Nov 18, 2020
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!
关于 U.S. Federal Taxation 专项课程
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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