I. IRS Publication 501

    1. New tax law change

    2. Who must file

    3. Filing requirements for most taxpayers.

        A. Deseased Persons

        B. Taxpayers living abroad

        C. Residents of Pueto Rico

        D. U.S. possessions

    4. Dependents

        A. Filing requirements for dependents

        B. Earned income

        C. Election to report on parent's return.

    5. Filing status

        A. Marital status

        B. Single

        C. Married filing jointly

        D. Filing a joint return

            1) Relief from joint responsibility

            2) Absence of spouse

        E. Married filing separately

            1) Special rules

            2) IRA's

        F. Head of Household

            1) Considered unmarried

            2) Non-resident alien spouse

                a. Earned income credit

            3. Keeping up a home

                a. Costs

            4. Qualifying person

                a. Special rule for parent

                b. Death or Birth

                c. Temporary absences

                d. Kidnapped child

        G. Qualifying Widow(er) with Dependent Child.

            1) Eligibility rules

            2) death and Birth

            3) Kidnapped child

    6. Exemptions

        A. Types of exemptions

         B. Dependent cannot claim his/her own exemption

        C. Personal Exemptions

            1) Own exemption

            2) Spouse's exemption

                a. on joint return

                b. on separate return

                c. on Head of household return

                d. Death of spouse

                e. divorce or separation

        D. Exemptions for dependents

            1. Child tax credit

            2. Dependent taxpayer test

            3. Joint return test

                a. Exception - filing a joint return merely to receive a refund etc.

            4. Citizen or resident test

                a. adopted child

                b. child's place of residence

                c. foreign student's place of residence

            5. Qualifying child

                a. Relationship

                b. Age

                c. Residency

                d. Support

                e. joint return

            6. Special rule for qualifying child of more than one person.

                a. Tiebreaker rules

            7. Qualifying relative

                a. Age

                b. Kidnapped child

                c. Not a qualifying child test

                d. child in Canada or Mexico

                e. Foster child

                f. Temporary absences

                g. Death of birth

                h. Gross Income Test

                i. Gross income defined

                j. Disabled dependent working at sheltered workshop.

            8. Support Test

             .......

II. Publication 555 outline

    A. Know the community property states

        1. Nevada, Washington and California domestic partners

    B. Domicile

        1. Community property or community income.

    C. Community or separate property and income.

        1. What is separate property.

    D. Identifying income, deduction, and credits.

        1. Income

        2. Dividends, interest, and rents.

        3. Alimony received

        4. Gains and losses

        5. IRSs and ESAs

        6. Pensions

        7. Lump-sum distributions

        8. Civil service retirement

        9. Military retirement pay.

        10. Partnership Income.

    E. Exemptions

    F. Deductions

        1. Business and investment expenses

        2. Alimony paid

        3. IRS deduction

        4. Personal expenses

    G. Credits, Taxes, and Payments

        1. Child tax credit

            a. Limit on credit

        2. Self employment tax.

            a. sole proprietorship

            b. Partnerships

        3. Federal Income tax withheld

        4. Estimated tax payments

        5. Earned Income credit

        6. overpayments.

    H. Community property laws disregarded

        1. Certain community income not treated as community income by one spouse.

        2. Relief from liability arising from community property law.

        3. Requesting relief

        4. Equitable relief.

        5. Spousal agreements

        6. Non-resident alien spouse

        7. Spouses living apart all year.

        8. Earned Income

        9. Trade or business income

        10. Partnership income or loss

        11. Separate property income

        12. Social security benefits

        13. other income

        14. Other separated spouses.

    I. End of the community

        1. Death of spouse

        2. Divorce or separation

    J. Preparing a Federal income tax return.

        1. Joint return VS separate returns

        2. Separate return preparation

            a. Extension of time to file.