April 23, 2024


2 Total CPE Credits


Basic Individual Taxation Course

  • Instructor

    Allison McLeod

Learning Objectives

After attending this presentation, you will be able to...

  • Identify how the federal income tax differs from other types of federal taxes
  • Determine the steps in computing a taxpayer's federal income tax liability
  • Differentiate tax consequences for terms commonly used for the federal income tax, such as "adjusted gross income," "qualifying child," "tax credits," "filing status," and "kiddie tax"
  • Recognize how an individual's standard deduction is determined
  • Indicate differences in the tax for ordinary income, capital gains, and qualified dividend income
  • Recall the difference between the cash and accrual method, and the correct period in which taxpayers must recognize income and/or deductions
  • Identify deadlines for filing income tax returns and estimated taxes and how to obtain an extension of time for filing a return

Major Topics

The major topics covered in this class include:

  • Defining Federal Income Taxes
  • Computing federal income tax liability
  • Calculating adjusted gross income
  • Defining Qualifying Child
  • Determining filing status
  • Calculating the Kiddie Tax
  • Standard deduction
  • Tax Rates for ordinary income, capital gains, and qualified dividend income
  • Cash v. Accrual Method
  • Filing deadlines and obtaining extensions

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Taxation

Advanced Preparation


Intended Audience

This course is ideal for CPAs, CFPs, EAs and other tax preparers


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
    Your Price

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