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所在平台: Udemy |
课程主页: https://www.udemy.com/course/residential-rental-property-tax-preparation-2021-2022/
课程评论：没有评论
**课程名称：住宅租赁物业税务准备** **课程概述：** 本课程专注于住宅租赁物业的税务准备。我们将从多个角度学习新的税务概念，首先通过演示文稿进行讲解，然后通过实例加深受理解。实例部分将结合税务表格和Excel会计方程法来计算问题，帮助学习者理解概念对实际税表的影响，并通过税收公式具象化理解。 **课程内容：** * **住宅租赁物业介绍及最新动态：** 学习住宅租赁物业的基础知识和相关最新税务政策。 * **租金收入与支出：** 理解在无个人使用情况下的租金收入和支出构成。 * **常见扣除项：** 学习何时进行扣除以及最常见的扣除项目。 * **“点数”概念及税务影响：** 深入理解“点数”（Points）的概念及其税务含义。 * **折旧（Depreciation）：** * **基础概念与计算：** 讲解折旧的概念，并通过税务表格和工作表提供实例，巩固理解。 * **基数（Basis）计算：** 学习基数及其计算方法。 * **可折旧资产与起止时间：** 明确哪些租赁物业可以折旧，以及折旧的开始和结束时间。 * **折旧方法：** 介绍不同的折旧方法，并指导如何为特定情况选择正确的方法。 * **租金收入、支出和损失的报告：** * **税务表格使用：** 学习如何报告租金收入、支出和损失，明确应使用的表格。 * **Schedule E 详解：** 详细讲解Schedule E表格，并通过示例演示其填写过程。 * **损失限制规则：** 讲解与租赁物业相关的损失限制规定。
This course will focus on tax preparation related to rental real property.We will look at each new concept from multiple angles, starting with a presentation discussing the topic and then looking at examples to better understand the concepts in action.The example section will use tax forms to work problems and an accounting equation method using Excel so learners will understand the impact on the actual tax return and visualize the concepts using a tax formula.We will start with an introduction to residential rental property and go over what's new.Learners will understand what constitutes rental income and expenses for a situation where there is no personal use of the dwelling. We will understand when to deduct and what the most common deductions are.Learners will understand the concept of points and the tax implications.The course will discuss the concept of depreciation, providing examples using tax forms and worksheets to solidify the information.We will discuss the concept of basis and how it is calculated. Learners will understand what rental property can be depreciated and well as when depreciation should begin and end. The course will outline depreciation methods and how to determine the proper one for a particular situation.We will also discuss reporting rental income, expenses, and losses. Learners will know which forms to use. The course will cover Schedule E and provide example presentations demonstrating the form.We will also discuss loss limitation rules.
