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Study Guide - Personal Income Tax Filing

The study guide is provided to guide you through the course material in a step by step format.

Course material is an online PDF document available immediately upon purchase.

Prerequisite: None
Course level: Basic
Advanced preparation: None
Teaching method: Online study and exam

Chapter 1 - Introduction

The learning objectives for this lesson are to gain an understanding of:

  • Who must file?
  • Gross income
  • Marital status
  • Dependents
  • Forms

Chapter 2 - How to Determine Your Filing Status

The learning objectives for this lesson are to gain an understanding of:

  • Marital status
  • Joint returns
  • Filing separately or jointly?
  • Community property
  • Nonresident alien spouse
  • Death of your spouse
  • Qualifying widow/widower
  • Head of household
  • Return for the deceased
  • Filing for your child
  • Return for an incompetent person
  • Resident aliens
  • Nonresident aliens
  • Expatriation tax

Chapter 3 - Compensation

The learning objectives for this lesson are to gain an understanding of:

  • Salary and wage income
  • Pay received in property
  • Year-end paychecks
  • Commissions
  • Unemployment benefits
  • Group life insurance benefits
  • Sick pay
  • Workers' compensation
  • Stock appreciation
  • Stock options
  • Sale of ISO stock
  • ESPPs
  • Restricted stock

Chapter 4 - Fringe Benefits

The learning objectives for this lesson are to gain an understanding of:

  • Health and accident plans
  • Group life insurance
  • Education plans
  • Tuition reductions
  • Transportation benefits
  • Child care or dependent care
  • Adoption benefits
  • De minimis fringe benefits
  • Working condition fringe benefits
  • Retirement planning advice
  • Discounts on company products and services
  • Employee achievement awards
  • Meas and lodging

CPA Information

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