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 專項課程伊利诺伊大学香槟分校課程信息
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學生職業成果
33%
完成這些課程後已開始新的職業生涯
36%
通過此課程獲得實實在在的工作福利
29%
加薪或升職
可分享的證書
完成後獲得證書
100% 在線
立即開始，按照自己的計劃學習。
第 1 門課程（共 5 門）
可靈活調整截止日期
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中級
完成時間大約為29 小時
英語（English）
字幕：阿拉伯語（Arabic）, 法語（French）, （歐洲人講的）葡萄牙語, 中文（簡體）, 意大利語, 越南語, 韓語, 德語（German）, 俄語（Russian）, 土耳其語（Turkish）, 英語（English）, 西班牙語（Spanish）
學生職業成果
33%
完成這些課程後已開始新的職業生涯
36%
通過此課程獲得實實在在的工作福利
29%
加薪或升職
可分享的證書
完成後獲得證書
100% 在線
立即開始，按照自己的計劃學習。
第 1 門課程（共 5 門）
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29 小時
英語（English）
字幕：阿拉伯語（Arabic）, 法語（French）, （歐洲人講的）葡萄牙語, 中文（簡體）, 意大利語, 越南語, 韓語, 德語（German）, 俄語（Russian）, 土耳其語（Turkish）, 英語（English）, 西班牙語（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 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)。
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教學大綱 - 您將從這門課程中學到什麼
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.
完成時間為 1 小時
3 個視頻 （總計 8 分鐘）, 3 個閱讀材料
3 個視頻
About Professor Matthew Hutchens1分鐘
About Professor Petro Lisowsky3分鐘
3 個閱讀材料
Syllabus15分鐘
About the Discussion Forums5分鐘
Update Your Profile5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 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.
完成時間為 4 小時
9 個視頻 （總計 75 分鐘）, 6 個閱讀材料, 10 個測驗
9 個視頻
Evaluating a Tax System4分鐘
The Tax Structure11分鐘
The Tax Structure: Examples6分鐘
Types of Taxes14分鐘
Origins of Tax Law4分鐘
Statutory Sources of Tax Law6分鐘
Administrative Sources of Tax Law9分鐘
Judicial Sources of Tax Law7分鐘
6 個閱讀材料
Module 1 Overview and Resources10分鐘
The 2017 Tax Revision15分鐘
Wealth of Nations and AICPA's Guiding Principles of Good Tax Policy (optional)15分鐘
Who Pays Federal Taxes?5分鐘
How Do Marginal Tax Rates Work10分鐘
1862 and 1913 Tax Forms (optional)5分鐘
10 個練習
Lesson 1.1 Knowledge Check10分鐘
Lesson 1.2 Knowledge Check10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
完成時間為 5 小時
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.
完成時間為 5 小時
8 個視頻 （總計 72 分鐘）, 9 個閱讀材料, 7 個測驗
8 個視頻
Gross Income8分鐘
Deductions and AGI6分鐘
Qualifying Children and Qualifying Relatives - Part 112分鐘
Qualifying Children and Qualifying Relatives Part 212分鐘
Tax Calculation9分鐘
Filing Status10分鐘
Filing Requirements and Other Dependent Issues6分鐘
The "Kiddie" Tax5分鐘
9 個閱讀材料
Module 2 Overview and Resources10分鐘
Standard Deduction Amounts for 2018 and 201910分鐘
Qualifying Child and Qualifying Relative Tests10分鐘
The Child Tax Credit: Current Law20分鐘
Tax Rate Schedules for 202010分鐘
Tax Rate Schedules for 201910分鐘
Tax Rate Schedules for 201810分鐘
Former Kiddie Tax Rules Restored15分鐘
Overview of the Federal Tax System in 201930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
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.
完成時間為 3 小時
6 個視頻 （總計 59 分鐘）, 1 個閱讀材料, 7 個測驗
6 個視頻
Accounting Methods6分鐘
Accounting Method Exceptions7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
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.
完成時間為 3 小時
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 Sickness17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
審閱
來自FEDERAL TAXATION I: INDIVIDUALS, EMPLOYEES, AND SOLE PROPRIETORS的熱門評論
由 TR 提供2020年4月12日
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2020年2月15日
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 JR 提供2020年11月18日
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!
由 RG 提供2018年9月5日
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.
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.
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