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Federal
Tax Updates Course |
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Table of Contents |
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Page |
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Introduction |
3 |
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2014 Tax benefits increase
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6 |
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2014 Inflation adjustment items |
6 |
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Additional Medicare Tax |
9 |
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Net Investment Income Tax |
10 |
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Same Gender Marriage |
10 |
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The Affordable Care Act |
12 |
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The Premium Tax Credit |
12 |
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Individual Shared Responsibility
Provision |
13 |
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Extensions of Time to File Your
Tax Return |
15 |
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When, Where, and How to File |
15 |
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Filing Requirements, standard
deduction, filing Status, Dependents, Exemption and filing
information |
16 |
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Taxpayer Identification Numbers |
27 |
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Taxable and Nontaxable Income |
30 |
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Interest Income |
34 |
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Interest Received |
35 |
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Dividends |
36 |
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Refund Offsets |
37 |
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Self-Employed Individuals |
39 |
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Independent Contractor |
41 |
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Are your Social Security Benefits
Taxable? and Social Security Benefits |
43 |
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Individual Retirement Arrangements
(IRAs) |
44 |
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Roth IRA Contributions |
45 |
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Pensions and Annuities |
46 |
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Pensions – the General Rule and
the Simplified Method |
48 |
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Lump-Sum Distributions |
48 |
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Rollovers from Retirement Plans |
49 |
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Capital Gains and Losses |
53 |
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