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所在平台: Coursera |
课程主页: https://www.coursera.org/learn/federal-taxation-individuals
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课程名称：联邦税务 I：个人、雇员与个体经营者 课程概述：本课程是美国联邦税务专业的第一门课程，涵盖并重点讨论与个人、雇员和个体经营者相关的美国联邦税制。主要内容包括总收入及其法定包含或排除的项目、可以作为税前扣除的个人和商业费用，以及雇员与自营纳税人之间的不同税务处理。与许多税务入门课程不同，本课程还提供了实际操作的经验，指导学习者在美国主要的个人报税表（1040表）上报告收入和费用。 如果您对本课程感兴趣，考虑报名我们的在线研究生会计项目。伊利诺伊大学香槟分校的会计项目在全国排名前三，现提供非常实惠的在线硕士会计课程。iMSA是完整的会计硕士课程，学生毕业后将获得高度认可的硕士学位。您可以先尝试几门开放课程，然后申请入学，您在申请过程中可能有资格选修学分课程。如果您在获得完整学位的过程中缺少任何先决条件，可以通过Coursera的课程展示准备情况，增强您的iMSA申请。有关该在线iMSA程序的更多信息，请参阅此链接：https://www.coursera.org/degrees/imsa 课程大纲： 1. 课程简介：熟悉课程、讲师与同学，以及学习环境。 2. 模块1：税务概论：介绍美国纳税人面临的不同税种及美国联邦收入税结构，探讨税法的起源和合宪性。 3. 模块2：计算税务：深入了解美国联邦收入税结构，学习如何计算个人调整后总收入（AGI）。 4. 模块3：总收入：探讨法定包含的总收入，了解收入项目是否应计入总收入的规则。 5. 模块4：总收入的排除：学习允许排除的收入项目及相关法规。 6. 模块5：扣除和损失概述：了解什么是扣除，计算调整后总收入的重要性。 7. 模块6：商业扣除：讨论不同情况下费用是否可扣除的特例。 8. 模块7：逐项扣除与退休计划：关注可作为逐项扣除的费用，探讨税收延迟的情况。 9. 模块8：综合实例：复习综合实例视频，将概念应用于报税问题。
Name:INTRODUCTION TO THE COURSE
Description: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.
Name:MODULE 1: AN INTRODUCTION TO TAXATION
Description:In this module, you will be introduced to the different kinds of taxes faced by US taxpayers and the US 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.
Name:MODULE 2: COMPUTING THE TAX
Description:In this module, we will take a deeper dive into each part of the US 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 that 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.
Name:MODULE 3: GROSS INCOME
Description: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.
Name:MODULE 4: GROSS INCOME: EXCLUSIONS
Description: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.
Name:MODULE 5: DEDUCTIONS AND LOSSES: IN GENERAL
Description: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 activities, such as hobbies and rentals.
Name:MODULE 6: BUSINESSS DEDUCTIONS
Description: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. We will also learn about another from AGI deduction, the new 20% deduction for qualified business income. Finally, we will discuss other business deductions such as bad debts and net operating losses.
Name:MODULE 7: ITEMIZED DEDUCTIONS AND RETIREMENT PLANS
Description:In this module, we first turn our focus to expenses that qualify as itemized deductions, which are a from AGI deduction. 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.
Name:MODULE 8: COMPREHENSIVE EXAMPLE
Description:In this module, you will review the Comprehensive Example video and then learn to apply the concepts to a tax return problem.
This course is the first course in a five-course US Federal Tax Specialization. It covers and focuses on the U.S. federal tax system as it relates to individuals, employees, and sole proprietors. Key concepts covered include gross income and items that are statutorily included or excluded in it, personal and business expenses that qualify as tax deductions, and the differing tax treatments for employees versus self-employed taxpayers. Unlike many other introductory courses in tax and as part of this course’s comprehensive wrap-up, learners will be provided with practical and tangible experience reporting both income and expenses on the main individual tax return used in the US, Form 1040. If you have enjoyed this course, consider enrolling in our online graduate Accounting program. The University of Illinois at Urbana-Champaign, consistently ranked as one of the nation's top three accounting programs, now offers a master’s in accounting at a very affordable tuition rate and is completely online. The iMSA is a full Master of Accountancy program and students graduate with an MS that is highly recognized. Try an open course or two, then apply for admission into the credit-bearing version as you may be eligible to take credit-bearing courses during the application process. If you are missing any prerequisites for the full degree, you can complete Coursera courses to demonstrate readiness and strengthen your application for the iMSA. For more information on this exciting iMSA online program, refer to this link: https://www.coursera.org/degrees/imsa
