GS 817 Audio: Personal Tax Planning episodes:

• December 16, 20149-3 Explain the additional special cost recovery rules (§179, bonus, listed property) and calculate the deduction allowable under these rules.

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• December 16, 20144-1 Describe the formula for calculating an individual taxpayer’s taxes and explain each component of the formula.

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• December 16, 20147-2 Compute a taxpayer’s alternative minimum tax liability and describe the characteristics of taxpayers most likely to owe the alternative minimum tax.

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• December 16, 20149-1 Explain the concept of basis and adjusted basis and describe the cost recovery methods used under the tax law to recover the cost of personal property, real property, intangible assets, and natural resources.

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• December 16, 20147-3 Calculate a taxpayer’s employment and self-employment taxes; explain the tax considerations determining the status of a taxpayer as either an employee or independent contractor.

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• December 16, 20144-2 Explain the requirements for determining a taxpayer’s personal and dependency exemptions.

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• December 16, 20147-1 Determine a taxpayer’s regular tax liability and identify tax issues associated with the process.

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• December 16, 20147-4 Describe the general types of tax credits, identify specific tax credits, and compute a taxpayer’s allowable child tax credit, child and dependent care credit, American opportunity credit, lifetime learning credit, and earned income credit.

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• December 16, 20141-3 Describe the different tax rate structures and calculate a tax.

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• December 16, 20144-3 Determine the tax filing status of a taxpayer.

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