Informações sobre o curso
4.9
141 classificações
19 avaliações

100% online

Comece imediatamente e aprenda em seu próprio cronograma.

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.

Nível intermediário

Aprox. 40 horas para completar

Sugerido: 6-8 hours/week...

Inglês

Legendas: Inglês

100% online

Comece imediatamente e aprenda em seu próprio cronograma.

Prazos flexíveis

Redefinir os prazos de acordo com sua programação.

Nível intermediário

Aprox. 40 horas para completar

Sugerido: 6-8 hours/week...

Inglês

Legendas: Inglês

Programa - O que você aprenderá com este curso

Semana
1
1 hora para concluir

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....
1 vídeo (total de (Total 3 mín.) min), 4 leituras, 1 teste
4 leituras
A Note from Your Instructor5min
Syllabus15min
About the Discussion Forums10min
Update Your Profile10min
1 exercício prático
Orientation Quiz10min
4 horas para concluir

MODULE 1: AN INTRODUCTION TO TAXATION

In this module, you will be introduced to the different kinds of taxes faced by U.S. taxpayers and the U.S. 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....
9 vídeos (total de (Total 78 mín.) min), 1 leitura, 10 testes
9 videos
Evaluating a Tax System4min
The Tax Structure12min
The Tax Structure: Examples6min
Types of Taxes14min
Origins of Tax Law5min
Statutory Sources of Tax Law6min
Administrative Sources of Tax Law10min
Judicial Sources of Tax Law7min
1 leituras
Module 1 Overview and Resources10min
10 exercícios práticos
Lesson 1.1 Knowledge Check10min
Lesson 1.2 Knowledge Check30min
Lesson 1.3 Knowledge Check10min
Lesson 1.4 Knowledge Check10min
Lesson 1.5 Knowledge Check10min
Lesson 1.6 Knowledge Check10min
Lesson 1.7 Knowledge Check10min
Lesson 1.8 Knowledge Check10min
Lesson 1.9 Knowledge Check10min
Module 1 Quiz30min
Semana
2
3 horas para concluir

MODULE 2: COMPUTING THE TAX

In this module, we will take a deeper dive into each part of the U.S. 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 which 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....
6 vídeos (total de (Total 71 mín.) min), 3 leituras, 7 testes
6 videos
Deductions and AGI7min
Qualifying Children and Qualifying Relatives23min
Tax Calculation10min
Filing Status10min
Filing Requirements and Other Dependent Issues10min
3 leituras
Module 2 Overview and Resources10min
Standard Deduction Amounts for 201810min
Tax Rate Schedules for 201810min
7 exercícios práticos
Lesson 2.1 Knowledge Check10min
Lesson 2.2 Knowledge Check10min
Lesson 2.3 Knowledge Check10min
Lesson 2.4 Knowledge Check10min
Lesson 2.5 Knowledge Check10min
Lesson 2.6 Knowledge Check10min
Module 2 Quiz30min
Semana
3
3 horas para concluir

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. ...
6 vídeos (total de (Total 61 mín.) min), 1 leitura, 7 testes
6 videos
Accounting Methods6min
Accounting Method Exceptions8min
Gross Income I: Alimony, Discharge of Indebtedness, Annuities11min
Gross Income: Example7min
Gross Income II: Prizes, Life Insurance, Unemployment Compensation, Social Security Benefits11min
1 leituras
Module 3 Overview and Resources10min
7 exercícios práticos
Lesson 3.1 Knowledge Check10min
Lesson 3.2 Knowledge Check10min
Lesson 3.3 Knowledge Check10min
Lesson 3.4 Knowledge Check10min
Lesson 3.5 Knowledge Check10min
Lesson 3.6 Knowledge Check10min
Module 3 Quiz30min
Semana
4
3 horas para concluir

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. ...
5 vídeos (total de (Total 53 mín.) min), 2 leituras, 6 testes
5 videos
Scholarships, Payments for Damages, Compensation for Injuries and Sickness16min
Meals and Lodging, Recovery of Capital Issues10min
Employee Fringe Benefits: Non-Discriminatory11min
Employee Fringe Benefits: Discriminatory5min
2 leituras
Module 4 Overview and Resources10min
Sharing "Goodreads"10min
6 exercícios práticos
Lesson 4.1 Knowledge Check10min
Lesson 4.2 Knowledge Check10min
Lesson 4.3 Knowledge Check10min
Lesson 4.4 Knowledge Check10min
Lesson 4.5 Knowledge Check10min
Module 4 Quiz30min
Semana
5
4 horas para concluir

MODULE 5: DEDUCTIONS AND LOSSES: IN GENERAL

In this module, you will learn about deductions, which is the term used in tax to describe an expense that is allowed to reduce a taxpayer’s tax liability. You will discover what adjusted gross income is, why it is important, and how to calculate it. You will also learn the difference in tax treatments for special types of acitivites, such as hobbies and rentals. ...
8 vídeos (total de (Total 76 mín.) min), 1 leitura, 9 testes
8 videos
Trade or Business Deductions: Concepts10min
Timing of Deductions7min
Trade or Business Deductions: Political Contributions, Lobbying, Executive Compensation9min
Investigation Costs5min
Hobby Losses14min
Vacation Home Rental Deductions10min
Vacation Home Rental Deductions: Example6min
1 leituras
Module 5 Overview and Resources10min
9 exercícios práticos
Lesson 5.1 Knowledge Check10min
Lesson 5.2 Knowledge Check10min
Lesson 5.3 Knowledge Check10min
Lesson 5.4 Knowledge Check10min
Lesson 5.5 Knowledge Check30min
Lesson 5.6 Knowledge Check10min
Lesson 5.7 Knowledge Check10min
Lesson 5.8 Knowledge Check10min
Module 5 Quiz30min
Semana
6
3 horas para concluir

MODULE 6: DEDUCTIONS AND LOSSES: ITEMIZED VS BUSINESS

In this module, we first turn our focus to expenses that qualify as itemized deductions, which are a from AGI deduction. We will also learn about another from AGI deduction, the new 20% deduction for qualified business income, which while a from AGI deduction is not an itemized deduction. And, we will discuss other business deductions such as bad debts and net operating losses. Finally, we'll discuss deductions for losses on worthless securities and certain qualifying small business stock....
5 vídeos (total de (Total 68 mín.) min), 1 leitura, 6 testes
5 videos
Itemized Deductions: Taxes, Interest, and Charitable Contributions19min
Business Expenses: Bad Debts12min
Business Expenses: Qualified Business Income, NOLs, and Casualty Losses17min
Worthless Securities and Small Business Stock8min
1 leituras
Module 6 Overview and Resources10min
6 exercícios práticos
Lesson 6.1 Knowledge Check10min
Lesson 6.2 Knowledge Check10min
Lesson 6.3 Knowledge Check10min
Lesson 6.4 Knowledge Check10min
Lesson 6.5 Knowledge Check10min
Module 6 Quiz30min
Semana
7
3 horas para concluir

MODULE 7: DEDUCTIONS: EMPLOYEE AND SELF-EMPLOYED EXPENSES

In this module, we discuss several unique situations where the same expense may or may not be deductible, dependent on the facts and circumstances surrounding the situation. To finish off this module, we’ll switch back to discussing income and situations where taxpayers can elect to delay recognition of income, such as saving for retirement, as well as situations where taxation of the annual earnings of those retirement savings are either deferred or permanently excluded from income....
7 vídeos (total de (Total 55 mín.) min), 2 leituras, 8 testes
7 videos
Travel Expenses7min
Education Expenses as Business Expenses1min
Meals, Entertainment, and Home Office Expenses8min
Retirement Plans and Traditional IRAs9min
Non-Deductible and Roth IRAs6min
IRA Basis and Rollovers8min
2 leituras
Module 7 Overview and Resources10min
Education Expenses as Business Expenses10min
8 exercícios práticos
Lesson 7.1 Knowledge Check10min
Lesson 7.2 Knowledge Check10min
Lesson 7.3 Knowledge Check10min
Lesson 7.4 Knowledge Check10min
Lesson 7.5 Knowledge Check10min
Lesson 7.6 Knowledge Check10min
Lesson 7.7 Knowledge Check10min
Module 7 Quiz30min
Semana
8
3 horas para concluir

MODULE 8: COMPREHENSIVE EXAMPLE

In this module, you will review the Comprehensive Example video and then learn to apply the concepts to a tax return problem. ...
1 vídeo (total de (Total 15 mín.) min), 4 leituras, 5 testes
1 vídeos
4 leituras
Module 8 Overview and Resources15min
Comprehensive Example Solution15min
Module 8 Graded Tax Return Problem Instructions10min
Course Wrap-Up10min
5 exercícios práticos
Unlock Comprehensive Example Solution5min
Graded Tax Return - Section 1 Gross Income & Deductions for AGI25min
Graded Tax Return - Section 2 Deductions from AGI25min
Graded Tax Return - Section 3 Dependents, Taxes, and Credits25min
Graded Tax Return - Section 4 Payments and Refund25min
4.9
19 avaliaçõesChevron Right

50%

comecei uma nova carreira após concluir estes cursos

33%

consegui um benefício significativo de carreira com este curso

17%

recebi um aumento ou promoção

Melhores avaliações

por RGSep 6th 2018

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.

por BMOct 23rd 2018

EXCELLENT VIDEOS, GREAT QUIZ, PRACTICAL APPLICATION AND SOLVING OF PROBLEM GREATLY HELPS IN UNDERSTANDING THE CONCEPT, AT THE SAME TIME TEACHES TO APPLY THE CONCEPT!!

Instrutores

Avatar

Matthew Hutchens

Lecturer of Accountancy
Department of Accountancy
Avatar

Petro Lisowsky, PhD, CPA

Associate Professor of Accountancy
College of Business: Department of Accountancy

Comece a trabalhar rumo ao seu mestrado

Este curso é parte da graduação 100% on-line Master of Science in Accountancy (iMSA) da Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign. Caso seja aceito para o programa completo, seus cursos contarão para sua graduação.

Sobre Universidade de Illinois em Urbana-ChampaignUniversidade de Illinois em Urbana-Champaign

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. ...

Sobre o Programa de cursos integrados U.S. Federal Taxation

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....
U.S. Federal Taxation

Perguntas Frequentes – FAQ

  • Ao se inscrever para um Certificado, você terá acesso a todos os vídeos, testes e tarefas de programação (se aplicável). Tarefas avaliadas pelos colegas apenas podem ser enviadas e avaliadas após o início da sessão. Caso escolha explorar o curso sem adquiri-lo, talvez você não consiga acessar certas tarefas.

  • Quando você se inscreve no curso, tem acesso a todos os cursos na Especialização e pode obter um certificado quando concluir o trabalho. Seu Certificado eletrônico será adicionado à sua página de Participações e você poderá imprimi-lo ou adicioná-lo ao seu perfil no LinkedIn. Se quiser apenas ler e assistir o conteúdo do curso, você poderá frequentá-lo como ouvinte sem custo.

Mais dúvidas? Visite o Central de Ajuda ao Aprendiz.