Study of the statutory provisions, judicial doctrines, and implementation of the theory and practice of federal income taxation of individuals.
- Apply the rules for determining exemption and filing status of individuals.
- Assess specific items to include or exclude to arrive at gross income (all inclusive system of taxation unless specific excluded by statute).
- Evaluate the items to be used to reduce adjusted gross income and those that are deducted from adjusted gross income.
- Integrate within the income tax formula the deductibility of taxpayers’ expenditures and losses, encompassing taxpayer’s itemized deductions.
- Analyze the accounting method and accounting period used to determine the year in which income and expenses will be reported for tax purposes.
- Appraise the disposition (sale or exchange) of property along with the analysis and recording of the realized and recognized/non-recognized gains or losses that occur.
- Evaluate the rule relative to Passive Activity Loss rules.
- Judge the applicability of Alternative Minimum Tax.
- Assess income tax information to prepare a moderately complex Form 1040 individual income tax return together with necessary schedules.
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