关于此课程： 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. If you have enjoyed this course, consider enrolling in our online graduate Accounting program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with an MS that is highly recognized. Try an open course or two, then apply for admission into the credit-bearing version as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting iMSA online program, refer to this link: https://www.coursera.org/degrees/imsa
此课程适用人群： This course is designed for learners who want to obtain an introductory knowledge of US Federal Taxation on individuals, employees, and sole-proprietors. While the foundations laid in this course are critical for those who seek a career within the accounting profession, they are essential for all who are in the field of business as taxes are often the largest single expense of most companies! Upon completion of this course you should have a good understanding of the theoretical and technical aspects of individual taxation.
制作方： 伊利诺伊大学香槟分校
教学方： Petro Lisowsky, PhD, CPA, Associate Professor of Accountancy
College of Business: Department of Accountancy
| 基本信息 | 课程 1（共 5 门，U.S. Federal Taxation Specialization ） |
| 级别 | Intermediate |
| 承诺学习时间 | 6-8 hours/week |
| 语言 | English |
| 如何通过 | 通过所有计分作业以完成课程。 |
| 用户评分 |
授课大纲
第 1 周
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.
1 视频, 4 阅读材料, 1 练习测试
- 视频: Course Overview and Meet Prof Lisowsky
- リーディング: Syllabus
- リーディング: About the Discussion Forums
- 練習問題: Orientation Quiz
- リーディング: Update Your Profile
- ディスカッションのプロンプト: Get to Know Your Classmates
- リーディング: Build a Learning Community with Social Media
MODULE 1: AN INTRODUCTION TO TAXATION
In this module, you will be introduced to the different kinds of taxes faced by U.S. Taxpayers and the U.S. 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 what the three different sources of new tax laws are.
8 视频, 1 阅读材料, 8 练习测试
- ディスカッションのプロンプト: Make Connections to Topic
- リーディング: Module 1 Overview and Resources
- 视频: Taxes: An Introduction
- 練習問題: Lesson 1.1 Knowledge Check
- 视频: The Tax Structure
- 練習問題: Lesson 1.2 Knowledge Check
- 视频: The Tax Structure: Examples
- 練習問題: Lesson 1.3 Knowledge Check
- 视频: Types of Taxes
- 練習問題: Lesson 1.4 Knowledge Check
- 视频: Origins of Tax Law
- 練習問題: Lesson 1.5 Knowledge Check
- 视频: Statutory Sources of Tax Law
- 練習問題: Lesson 1.6 Knowledge Check
- 视频: Administrative Sources of Tax Law
- 練習問題: Lesson 1.7 Knowledge Check
- 视频: Judicial Sources of Tax Law
- 練習問題: Lesson 1.8 Knowledge Check
已评分: Module 1 Graded Quiz
第 2 周
MODULE 2: COMPUTING THE TAX
In this module, we will take a deeper dive into each part of the U.S. 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 which determines the floors and ceilings of many from-AGI deductions. We will also discuss exemptions, and the rules for claiming Personal and Dependency Exemptions. We will wrap up the module with a discussion of the actual calculation of the tax as well as the filing status and the filing requirements.
6 视频, 1 阅读材料, 6 练习测试
- リーディング: Module 2 Overview and Resources
- 视频: Gross Income
- 練習問題: Lesson 2.1 Knowledge Check
- 视频: Deductions and AGI
- 練習問題: Lesson 2.2 Knowledge Check
- 视频: Personal and Dependency Exemptions
- 練習問題: Lesson 2.3 Knowledge Check
- 视频: Tax Calculation
- 練習問題: Lesson 2.4 Knowledge Check
- 视频: Filing Status
- 練習問題: Lesson 2.5 Knowledge Check
- 视频: Filing Requirements and Other Dependent Issues
- 練習問題: Lesson 2.6 Knowledge Check
已评分: Module 2 Quiz
第 3 周
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 how 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, such as unemployment compensation or social security benefits.
6 视频, 1 阅读材料, 6 练习测试
- リーディング: Module 3 Overview and Resources
- 视频: Gross Income: Concepts
- 練習問題: Lesson 3.1 Knowledge Check
- 视频: Accounting Methods
- 練習問題: Lesson 3.2 Knowledge Check
- 视频: Accounting Method Exceptions
- 練習問題: Lesson 3.3 Knowledge Check
- 视频: Gross Income I: Alimony, Discharge of Indebtedness, Annuities
- 練習問題: Lesson 3.4 Knowledge Check
- 视频: Gross Income: Example
- 練習問題: Lesson 3.5 Knowledge Check
- 视频: Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits
- 練習問題: Lesson 3.6 Knowledge Check
已评分: Module 3 Quiz
第 4 周
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.
5 视频, 2 阅读材料, 5 练习测试
- リーディング: Module 4 Overview and Resources
- リーディング: Sharing "Goodreads"
- 视频: Municipal Bond Interest, Gifts, Life Insurance Proceeds
- 練習問題: Lesson 4.1 Knowledge Check
- 视频: Scholarships, Payments for Damages, Compensation for Injuries and Sickness
- 練習問題: Lesson 4.2 Knowledge Check
- 视频: Meals and Lodging, Recovery of Capital Issues
- 練習問題: Lesson 4.3 Knowledge Check
- 视频: Employee Fringe Benefits: Non-Discriminatory
- 練習問題: Lesson 4.4 Knowledge Check
- 视频: Employee Fringe Benefits: Discriminatory
- 練習問題: Lesson 4.5 Knowledge Check
已评分: Module 4 Quiz
第 5 周
MODULE 5: DEDUCTIONS AND LOSSES: IN GENERAL
In this module, you will learn about deductions, which is the term used in tax to describe an expense that is allowed to reduce a taxpayer’s tax liability. You will discover what Adjusted Gross Income is, why it is important, and how to calculate it. You will also learn the proper tax treatment of semi-profitable activities, such as hobbies.
8 视频, 1 阅读材料, 8 练习测试
- リーディング: Module 5 Overview and Resources
- 视频: Deductions: For vs. From AGI
- 練習問題: Lesson 5.1 Knowledge Check
- 视频: Trade or Business Deductions: Concepts
- 練習問題: Lesson 5.2 Knowledge Check
- 视频: Timing of Deductions
- 練習問題: Lesson 5.3 Knowledge Check
- 视频: Trade or Business Deductions: Political Contributions, Lobbying, Executive Compensation
- 練習問題: Lesson 5.4 Knowledge Check
- 视频: Hobby Loss Deductions
- 練習問題: Lesson 5.5 Knowledge Check
- 视频: Hobby Loss Deductions: Example
- 練習問題: Lesson 5.6 Knowledge Check
- 视频: Vacation Home Rental Deductions
- 練習問題: Lesson 5.7 Knowledge Check
- 视频: Vacation Home Rental Deductions: Example
- 練習問題: Lesson 5.8 Knowledge Check
已评分: Module 5 Quiz
第 6 周
MODULE 6: DEDUCTIONS AND LOSSES: ITEMIZED VS BUSINESS
In this module, we turn our focus to expenses that qualify as from AGI deductions, also known as itemized deductions. We will wrap up the module by discussing some unique situations where deduction treatment is an exception to the general rules, such as losses on securities or the artificial deduction of the Domestic Production and Activities Deduction (DPAD), both of which are actually allowed to be taken as for AGI deductions.
6 视频, 1 阅读材料, 6 练习测试
- リーディング: Module 6 Overview and Resources
- 视频: Itemized Deductions: Overview and Medical Expenses
- 練習問題: Lesson 6.1 Knowledge Check
- 视频: Itemized Deductions: Taxes, Interest, and Charitable Contributions
- 練習問題: Lesson 6.2 Knowledge Check
- 视频: Casualty and Theft Losses
- 練習問題: Lesson 6.3 Knowledge Check
- 视频: Business Expenses: Bad Debts
- 練習問題: Lesson 6.4 Knowledge Check
- 视频: Business Expenses: DPAD and NOLs
- 練習問題: Lesson 6.5 Knowledge Check
- 视频: Worthless Securities and Small Business Stock
- 練習問題: Lesson 6.6 Knowledge Check
已评分: Module 6 Quiz
第 7 周
MODULE 7: DEDUCTIONS: EMPLOYEE AND SELF-EMPLOYED EXPENSES
In this module, we discuss several unique situations where the same expense may or may not be deductible, dependent on the facts and circumstances surrounding the situation. To finish off this module, we’ll switch back to discussing income and situations where taxpayers can elect to delay recognition of income, such as saving for retirement, as well as situations where taxation of the annual earnings of those retirement savings are either deferred or permanently excluded from income.
6 视频, 1 阅读材料, 6 练习测试
- リーディング: Module 7 Overview and Resources
- 视频: Introduction, Transportation and Travel Expenses
- 練習問題: Lesson 7.1 Knowledge Check
- 视频: Moving and Education Expenses
- 練習問題: Lesson 7.2 Knowledge Check
- 视频: Entertainment and Home Office Expenses
- 練習問題: Lesson 7.3 Knowledge Check
- 视频: Retirement Plans and Traditional IRAs
- 練習問題: Lesson 7.4 Knowledge Check
- 视频: Non-Deductible and Roth IRAs
- 練習問題: Lesson 7.5 Knowledge Check
- 视频: IRA Basis and Rollovers
- 練習問題: Lesson 7.6 Knowledge Check
已评分: Module 7 Quiz
第 8 周
MODULE 8: COMPREHENSIVE EXAMPLE
In this module, you will review the Comprehensive Example video and then learn to apply the concepts to a tax return problem.
1 视频, 4 阅读材料, 1 练习测试
- リーディング: Module 8 Overview and Resources
- 视频: Comprehensive Example
- リーディング: Comprehensive Example Solution
- 練習問題: Module 8 Quiz
- リーディング: Module 8 Graded Tax Return Problem Instructions
- リーディング: Course Wrap-Up
- ディスカッションのプロンプト: Final Reflection: I used to think ... Now I think
已评分: Unlock Comprehensive Example Solution
已评分: Graded Tax Return - Section 1 Gross Income
已评分: Graded Tax Return - Section 2 Deductions for AGI
已评分: Graded Tax Return - Section 3 Deductions from AGI
已评分: Graded Tax Return - Section 4 Exemptions, Taxes, and Credits
已评分: Graded Tax Return - Section 5 Payments and Refund
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制作方
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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评分和审阅
Great Course! I learned so much more than I thought I would.
xy
first, this is a very useful course, i think everyone should learn it because one would feel convenient for one's life, even though one does't file their own tax return.
secondly, this is a well designed course by professor Lisowsky, very thoughtful, and easy to follow. a assignment after every class consolidates what you've learned from professor.
i've felt huge different after complete this course leaning process.
i think everyone should learn it. it won't take a lot of time.