Welcome to Individual Income Taxation - United States Tax
Section 1 - Introduction to Individual Taxation
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Lesson 1.1 - History of Taxation (12:50)
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Lesson 1.2 - Calculating Taxes Intro (10:11)
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Lesson 1.3 - Tax Rate Structure (6:09)
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Lesson 1.4 - Calculating Taxes - Progressive Tax Rate (8:45)
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Lesson 1.5 - Marginal and Average Tax Rate Structure (13:18)
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Lecture 1.6 - Basic Income Tax Formula (6:39)
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Lesson 1.7 - Form 1040 Walk Through (16:07)
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Lesson 1.8 - Healthcare Tax (12:49)
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Lesson 1.9 - Understanding Tax Payments (8:33)
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Lesson 1.10 - Example Work Through - No. 1 (9:36)
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Lesson 1.11 - Example Walk Through - No. 2 (7:42)
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Lesson 1.12 - Tax Return Walk-Through (21:30)
Section 2 - The Expanded Tax Formula
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Lesson 2.1 - Expanded Tax Formula (13:31)
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Lesson 2.2 - Adjusted Gross Income (3:50)
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Lesson 2.3 - Qualifying Child (13:20)
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Lesson 2.4 - Qualifying Relative (8:53)
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Lesson 2.5 - Filing Status (13:07)
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Lesson 2.6 - Qualifying Person - HOH (4:36)
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Lesson 2.7 - Dependents (3:52)
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Lesson 2.8 - Standard Deduction (7:38)
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Lesson 2.9 - 2018 Standard Deduction - Personal Exemption (10:45)
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Lesson 2.10 - 2019 Standard Deduction - Personal Exemption (5:26)
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Lesson 2.11 - Interest and Tax Penalties (12:28)
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Lesson 2.12 - Failure to File and Pay Penalty Walk Through (6:27)
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Lesson 2.13 - Comprehensive Tax Return (17:40)
Section 3 - Gross Income
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Lesson 3.1 - Recording Income (7:26)
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Lesson 3.2 - Interest Income (12:25)
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Lesson 3.3 - Dividend Income (14:35)
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Lesson 3.4 - Dividend Income Example (9:07)
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Lesson 3.5 - State and Local Tax Refund (12:35)
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Lesson 3.6 - Social Security Benefits (8:55)
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Lesson 3.7 - Other Income (5:23)
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Lesson 3.8 - Items Excluded from Gross Income (9:56)
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Lesson 3.9 - Life Insurance Proceeds Example Walk Through (8:26)
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Lesson 3.10 - Comprehensive Tax Return (17:31)
Section 4 - Adjustment for Adjusted Gross Income
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Lesson 4.1 - Adjustments for AGI (5:17)
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Lesson 4.2 - Student Loan Interest (13:04)
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Lesson 4.3 - Student Loan Interest Walk-Through (7:10)
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Lesson 4.4 - Student Loan Interest Walk-Through - Overborrowed (6:32)
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Lesson 4.5 - High Deductible Health Plan - A Summary (7:42)
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Lesson 4.6 - Health Savings Account Deduction (10:01)
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Lesson 4.7 - Moving Expenses for Armed Forces (6:36)
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Lesson 4.8 - Deduction for Half of Self-Employment Tax (10:44)
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Section 4.9 - Self-Employment Health Insurance (6:20)
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Lesson 4.10 - Self-Employment Issuses - Walk-Through (5:21)
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Lesson 4.11 -Penalty on Early Withdrawal of Savings (5:25)
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Lesson 4.12 - Alimony Paid (9:34)
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Lesson 4.13 - Educator Expenses (3:21)
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Lesson 4.14 - Comprehensive Tax Return (16:59)
Section 6 - Self-Employed Business Income
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Lesson 6.1 - Introduction to Self-Employed Business Income (10:34)
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Lesson 6.2 - Walk-Through of Schedule C (10:22)
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Lesson 6.3 - Income for a Schedule C Trade or Business (7:01)
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Lesson 6.4 - Cost of Goods Sold (5:37)
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Lesson 6.5 - Ordinary and Necessary Trade or Business Expense (7:39)
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Lesson 6.6 - Introduction to Depreciation Form 6245 (8:58)
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Lesson 6.7 - Components of Depreciation (3:38)
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Lesson 6.8 - Tax Basis (7:42)
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Lesson 6.9 - Depreciation Period (12:42)
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Lesson 6.10 - Depreciation Convention (6:59)
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Lesson 6.11 - Depreciation Method (3:04)
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Lesson 6.12 - How to Calculate Depreciation using MACRS (11:26)
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Lesson 6.13 - IRC 179 Election (10:27)
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Lesson 6.14 - 100 Percent Bonus Depreciation (4:23)
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Lesson 6.15 - Listed Property (5:38)
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Lesson 6.16 - Depreciation Walk Through 179 and MACRS (7:01)
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Lesson 6.17 - Depreciation Walk Through Personal and Business (8:42)
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Lesson 6.18 - Transportation Cost (17:11)
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Lesson 6.19 - 2018 and 2019 Standard Mileage Rate and Transportation Cost Example (8:41)
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Lesson 6.20 - Travel Expenses (9:10)
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Lesson 6.21 - Travel Expense Example (5:33)
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Lesson 6.22 - Business Use of The Home (7:06)
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Lesson 6.23 - Self Employment Tax (6:33)
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Lesson 6.24 - Qualified Business Income Deduction QBI (9:34)
Section 7 - Capital Gains and Other Sales of Property
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Lesson 7.1 - Introduction to Capital Gains (6:48)
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Lesson 7.2 - Basic Capital Gain Loss Terms (12:24)
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Lesson 7.3 - Classification of Assets (8:20)
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Lesson 7.4 - Sale of Ordinary Assets (13:22)
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Lesson 7.5 - Sale of 1221 Capital Assets (5:58)
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Lesson 7.6 - Capital Gain Rates (19:41)
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Lesson 7.7 - Medicare Surtax Section 1411 (6:46)
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Lesson 7.8 - Netting Capital Gains and Capital Losses (8:37)
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Lesson 7.9 - Netting Capital Gains and Losses Example (10:16)
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Lesson 7.10 - Sales of 1231 Business Property (12:37)
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Lesson 7.11 - Gain or Loss of Business Property Example (6:11)
Section 8 - Rental Property - Royalties - Flow Through
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Lesson 8.1 - Introduction to Production of Income (5:28)
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Lesson 8.2 - Rental Properties (18:38)
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Lesson 8.3 - Farm Rental Income (2:43)
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Lesson 8.4 - Rental of Vacation Homes (10:19)
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Lesson 8.5 - Allocation of Rental Expenses (19:14)
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Lesson 8.6 - Royalty Income (4:55)
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Lesson 8.7 - Flow-Through Entities (10:00)
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Lesson 8.8 - Separately Stated Items (6:02)
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Lesson 8.9 - Separately State Items Example (10:09)
Section 9 - Tax Credits
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Lesson 9.1 - Introduction to Tax Credit (10:28)
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Lesson 9.2 - Child and Dependent Care Credit (10:52)
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Lesson 9-3 - Child and Dependent Care Example (8:01)
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Lesson 9.4 - Credit for the Elderly and Disabled (5:08)
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Lesson 9.5 - Credit for the Elderly and Disabled Example (3:49)
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Lesson 9.6 - Overview of Education Credit (10:17)
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Lesson 9.7 - American Opportunity Credit (8:49)
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Lesson 9.8 - Lifetime Learning Credit (5:50)
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Lesson 9.9 - Foreign Tax Credit (7:25)
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Lesson 9.10 - Child Tax Credit (7:04)
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Lesson 9.11 - Retirement Savings Credit (8:35)
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Lesson 9.12 - Adoption Credit (10:51)
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Lesson 9.13 - Earned Income Credit (11:42)
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Lesson 9.14 - Premium Tax Credit (14:53)
Section 10 - Retirement and Other Tax-Deferred Plans
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Lesson 10.1 - Introduction to Tax-Deferred Plans (16:07)
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Lesson 10.2 - Employer-Sponsored Retirement Plans (15:39)
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Lesson 10.3 - The 401k Plan (9:03)
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Lesson 10.4 - The Keogh Plan (5:09)
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Lesson 10.5 - Simplified Employee Pensions - SEP Plans (3:29)
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Lesson 10.6 - SIMPLE Plans (6:06)
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Lesson 10.7 - Individual-Sponsored Retirement Plans (10:53)
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Lesson 10.8 - Traditional IRA (15:59)
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Lesson 10.9 - Roth IRA (9:35)
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Lesson 10.10 - Tax-Deferred Nonretirement Plans (3:07)
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Lesson 10.11 - Coverdell Education Savings Account (CESA) (4:57)
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Lesson 10.12 - Qualified Tutition Plans (8:20)
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Lesson 10.13 - Distributions from a Qualified Pension Plan (8:26)
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Lesson 10.14 - Required Minimum Distributions (8:28)
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Lesson 10.15 - Early Distribution from Retirement Penalty (9:35)
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Lesson 10.16 - Rollovers (11:06)
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Lesson 10.16 - Rollovers (14:11)
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Lesson 10.17 - Distribution from an Annuity Contract (11:06)
Section 11 - Special Property Transactions
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Lesson 11.1 - Like-Kind Exchanges (20:57)
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Lesson 11.2 - Like-Kind Exchanges Example (4:50)
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Lesson 11.3 - Involuntary Conversions (11:26)
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Lesson 11.4 - Basis and Holding Period of Replacement Property (6:18)
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Lesson 11.5 - Involuntary Conversion - Example (5:36)
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Lesson 11.6 - Installment Sales (9:36)
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Lesson 11.7 - Installment Sales - Dealers - Inventory - Depreciation Recapture (4:07)
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Lesson 11.8 - Installment Sales Example (3:39)
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Lesson 11.9 - Sale of a Personal Residence (6:31)
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Lesson 11.10 - Related-Party Losses and Wash Sales (7:12)
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Lesson 11.11 - Related-Party Losses and Wash Sales Example (3:44)
Section 12 - At-Risk - PAL and Individual Alternative Minimum Tax
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Lesson 12.1 - Introduction to At-Risk Rules (7:34)
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Lesson 12.2 - At-Risk Rules (8:29)
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Lesson 12.3 - At-Risk Rules Liabilities (9:12)
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Lesson 12.4 - At Risk Example (9:01)
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Lesson 12.5 - Passive Activity Loss (14:01)
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Lesson 12.6 - Types of Income - Loss Categories (4:55)
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Lesson 12.7 - Rental Activities (9:22)
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Lesson 12.8 - Disposition of a Passive Activity (4:07)
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Lesson 12.9 - Alternative Minimum Tax (7:54)
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Lesson 12.10 - AMT Adjustments (9:46)
