課程信息
16,492

第 1 門課程(共 5 門)

100% 在線

立即開始,按照自己的計劃學習。

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中級

完成時間大約為40 小時

建議:6-8 hours/week...

英語(English)

字幕:英語(English)

第 1 門課程(共 5 門)

100% 在線

立即開始,按照自己的計劃學習。

可靈活調整截止日期

根據您的日程表重置截止日期。

中級

完成時間大約為40 小時

建議:6-8 hours/week...

英語(English)

字幕:英語(English)

教學大綱 - 您將從這門課程中學到什麼

1
完成時間為 1 小時

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 個視頻 (總計 3 分鐘), 4 個閱讀材料, 1 個測驗
4 個閱讀材料
A Note from Your Instructor5分鐘
Syllabus15分鐘
About the Discussion Forums10分鐘
Update Your Profile10分鐘
1 個練習
Orientation Quiz10分鐘
完成時間為 4 小時

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 the three different sources of new tax laws and rules....
9 個視頻 (總計 78 分鐘), 1 個閱讀材料, 10 個測驗
9 個視頻
Evaluating a Tax System4分鐘
The Tax Structure12分鐘
The Tax Structure: Examples6分鐘
Types of Taxes14分鐘
Origins of Tax Law5分鐘
Statutory Sources of Tax Law6分鐘
Administrative Sources of Tax Law10分鐘
Judicial Sources of Tax Law7分鐘
1 個閱讀材料
Module 1 Overview and Resources10分鐘
10 個練習
Lesson 1.1 Knowledge Check10分鐘
Lesson 1.2 Knowledge Check30分鐘
Lesson 1.3 Knowledge Check10分鐘
Lesson 1.4 Knowledge Check10分鐘
Lesson 1.5 Knowledge Check10分鐘
Lesson 1.6 Knowledge Check10分鐘
Lesson 1.7 Knowledge Check10分鐘
Lesson 1.8 Knowledge Check10分鐘
Lesson 1.9 Knowledge Check10分鐘
Module 1 Quiz30分鐘
2
完成時間為 3 小時

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 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....
6 個視頻 (總計 71 分鐘), 3 個閱讀材料, 7 個測驗
6 個視頻
Deductions and AGI7分鐘
Qualifying Children and Qualifying Relatives23分鐘
Tax Calculation10分鐘
Filing Status10分鐘
Filing Requirements and Other Dependent Issues10分鐘
3 個閱讀材料
Module 2 Overview and Resources10分鐘
Standard Deduction Amounts for 201810分鐘
Tax Rate Schedules for 201810分鐘
7 個練習
Lesson 2.1 Knowledge Check10分鐘
Lesson 2.2 Knowledge Check10分鐘
Lesson 2.3 Knowledge Check10分鐘
Lesson 2.4 Knowledge Check10分鐘
Lesson 2.5 Knowledge Check10分鐘
Lesson 2.6 Knowledge Check10分鐘
Module 2 Quiz30分鐘
3
完成時間為 3 小時

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. ...
6 個視頻 (總計 61 分鐘), 1 個閱讀材料, 7 個測驗
6 個視頻
Accounting Methods6分鐘
Accounting Method Exceptions8分鐘
Gross Income I: Alimony, Discharge of Indebtedness, Annuities11分鐘
Gross Income: Example7分鐘
Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits11分鐘
1 個閱讀材料
Module 3 Overview and Resources10分鐘
7 個練習
Lesson 3.1 Knowledge Check10分鐘
Lesson 3.2 Knowledge Check10分鐘
Lesson 3.3 Knowledge Check10分鐘
Lesson 3.4 Knowledge Check10分鐘
Lesson 3.5 Knowledge Check10分鐘
Lesson 3.6 Knowledge Check10分鐘
Module 3 Quiz30分鐘
4
完成時間為 3 小時

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 個視頻 (總計 53 分鐘), 2 個閱讀材料, 6 個測驗
5 個視頻
Scholarships, Payments for Damages, Compensation for Injuries and Sickness16分鐘
Meals and Lodging, Recovery of Capital Issues10分鐘
Employee Fringe Benefits: Non-Discriminatory11分鐘
Employee Fringe Benefits: Discriminatory5分鐘
2 個閱讀材料
Module 4 Overview and Resources10分鐘
Sharing "Goodreads"10分鐘
6 個練習
Lesson 4.1 Knowledge Check10分鐘
Lesson 4.2 Knowledge Check10分鐘
Lesson 4.3 Knowledge Check10分鐘
Lesson 4.4 Knowledge Check10分鐘
Lesson 4.5 Knowledge Check10分鐘
Module 4 Quiz30分鐘
5
完成時間為 4 小時

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 difference in tax treatments for special types of acitivites, such as hobbies and rentals. ...
8 個視頻 (總計 76 分鐘), 1 個閱讀材料, 9 個測驗
8 個視頻
Trade or Business Deductions: Concepts10分鐘
Timing of Deductions7分鐘
Trade or Business Deductions: Political Contributions, Lobbying, Executive Compensation9分鐘
Investigation Costs5分鐘
Hobby Losses14分鐘
Vacation Home Rental Deductions10分鐘
Vacation Home Rental Deductions: Example6分鐘
1 個閱讀材料
Module 5 Overview and Resources10分鐘
9 個練習
Lesson 5.1 Knowledge Check10分鐘
Lesson 5.2 Knowledge Check10分鐘
Lesson 5.3 Knowledge Check10分鐘
Lesson 5.4 Knowledge Check10分鐘
Lesson 5.5 Knowledge Check30分鐘
Lesson 5.6 Knowledge Check10分鐘
Lesson 5.7 Knowledge Check10分鐘
Lesson 5.8 Knowledge Check10分鐘
Module 5 Quiz30分鐘
6
完成時間為 3 小時

MODULE 6: DEDUCTIONS AND LOSSES: ITEMIZED VS BUSINESS

In this module, we first turn our focus to expenses that qualify as itemized deductions, which are a from AGI deduction. We will also learn about another from AGI deduction, the new 20% deduction for qualified business income, which while a from AGI deduction is not an itemized deduction. And, we will discuss other business deductions such as bad debts and net operating losses. Finally, we'll discuss deductions for losses on worthless securities and certain qualifying small business stock....
5 個視頻 (總計 68 分鐘), 1 個閱讀材料, 6 個測驗
5 個視頻
Itemized Deductions: Taxes, Interest, and Charitable Contributions19分鐘
Business Expenses: Bad Debts12分鐘
Business Expenses: Qualified Business Income, NOLs, and Casualty Losses17分鐘
Worthless Securities and Small Business Stock8分鐘
1 個閱讀材料
Module 6 Overview and Resources10分鐘
6 個練習
Lesson 6.1 Knowledge Check10分鐘
Lesson 6.2 Knowledge Check10分鐘
Lesson 6.3 Knowledge Check10分鐘
Lesson 6.4 Knowledge Check10分鐘
Lesson 6.5 Knowledge Check10分鐘
Module 6 Quiz30分鐘
7
完成時間為 3 小時

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....
7 個視頻 (總計 55 分鐘), 2 個閱讀材料, 8 個測驗
7 個視頻
Travel Expenses7分鐘
Education Expenses as Business Expenses1分鐘
Meals, Entertainment, and Home Office Expenses8分鐘
Retirement Plans and Traditional IRAs9分鐘
Non-Deductible and Roth IRAs6分鐘
IRA Basis and Rollovers8分鐘
2 個閱讀材料
Module 7 Overview and Resources10分鐘
Education Expenses as Business Expenses10分鐘
8 個練習
Lesson 7.1 Knowledge Check10分鐘
Lesson 7.2 Knowledge Check10分鐘
Lesson 7.3 Knowledge Check10分鐘
Lesson 7.4 Knowledge Check10分鐘
Lesson 7.5 Knowledge Check10分鐘
Lesson 7.6 Knowledge Check10分鐘
Lesson 7.7 Knowledge Check10分鐘
Module 7 Quiz30分鐘
8
完成時間為 3 小時

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 個視頻 (總計 15 分鐘), 4 個閱讀材料, 5 個測驗
1 個視頻
4 個閱讀材料
Module 8 Overview and Resources15分鐘
Comprehensive Example Solution15分鐘
Module 8 Graded Tax Return Problem Instructions10分鐘
Course Wrap-Up10分鐘
5 個練習
Unlock Comprehensive Example Solution5分鐘
Graded Tax Return - Section 1 Gross Income & Deductions for AGI25分鐘
Graded Tax Return - Section 2 Deductions from AGI25分鐘
Graded Tax Return - Section 3 Dependents, Taxes, and Credits25分鐘
Graded Tax Return - Section 4 Payments and Refund25分鐘
4.9
19 個審閱Chevron Right

50%

完成這些課程後已開始新的職業生涯

33%

通過此課程獲得實實在在的工作福利

17%

加薪或升職

熱門審閱

創建者 RGSep 6th 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.

創建者 BMOct 23rd 2018

EXCELLENT VIDEOS, GREAT QUIZ, PRACTICAL APPLICATION AND SOLVING OF PROBLEM GREATLY HELPS IN UNDERSTANDING THE CONCEPT, AT THE SAME TIME TEACHES TO APPLY THE CONCEPT!!

講師

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Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
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Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy

立即開始攻讀碩士學位

此 課程 隸屬於 伊利诺伊大学香槟分校 提供的 100% 在線 Master of Science in Accountancy (iMSA)。如果您被錄取參加全部課程,您的課程將計入您的學位學習進程。

關於 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. ...

關於 U.S. Federal Taxation 專項課程

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....
U.S. Federal Taxation

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