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Mastering USA Taxes : Individual & Corporate Taxes Essentials

Rs. 23,999/

4.5 


About this course

This comprehensive training is your gateway to mastering the fundamentals of U.S.A taxation, covering both individual and corporate tax essentials. Whether you're an aspiring tax preparer, seasoned professional, or finance enthusiast, this course provides an in-depth understanding of the U.S.A tax system, focusing on compliance, preparation, and reporting.

The course is designed to demystify complex tax laws, highlighting key sections of the Internal Revenue Code (IRC), and offering practical skills for accurate tax return preparation for individuals and businesses.




Topics Covered:

1) Overview of U.S.A Individual Taxes

2) Income Determination

3) Deductions and Credits

4) Form 1040 Preparation

5) Introduction to Business Taxes

6) Corporate Income, Deductions, and Credits

7) Forms 1120, 1120-S, and 1065 Preparation

8) Navigating IRS Compliance

9) Real-World Scenarios

What You’ll Learn:

- Comprehensive knowledge of U.S.A individual and corporate tax laws

- How to prepare and file Forms 1040, 1120, 1120-S, and 1065 with precision

- Effective strategies for tax compliance and optimization

- Practical skills to navigate the Internal Revenue Code confidently



Why Learn U.S.A Taxes?

Understanding U.S.A taxes is vital for financial success, both personally and professionally. It empowers you to comply with regulations, optimize tax outcomes, and confidently manage tax-related responsibilities for yourself or your business.



Who Should Take This Course?

- Tax Professionals and Accountants

- Finance Professionals

- Business Owners and Entrepreneurs

- Aspiring Tax Preparers and Students of Accounting



Prerequisites

This course is beginner-friendly and requires no prior experience in taxation. It’s perfect for anyone seeking to expand their tax knowledge or develop practical skills in tax preparation.



Course Duration in Hours:

90-100 Hours

Course Duration in Month:

4 Months

Class Timings:

3 Hours each on Saturday and Sunday Morning

Next Batch tentative Start Date:

February 15, 2025


Course Content


Individual Taxes:

Unit 1: Basic Information

Get introduced to essential tax concepts and foundational knowledge necessary for understanding U.S.A tax filings.

Unit 2: Filing Status

Learn how to determine the correct filing status and its impact on tax rates and deductions.

Unit 3: Dependency

Understand the rules for claiming dependents and how they affect your tax return and benefits.

Unit 4: Taxable & Non-Taxable Income

Explore the distinction between taxable and non-taxable income and how to properly categorize earnings.

Unit 5: Investment Income & Expense

Master the treatment of investment income, including interest, dividends, and related expenses.

Unit 6: Basis of Asset

Learn how to calculate and understand the basis of assets for tax purposes, including adjustments and depreciation.

Unit 7: Capital Gain/Loss

Understand the concept of capital gains and losses, including the tax implications of asset sales.

Unit 8: Nonrecognition Property Transactions

Explore tax rules for nonrecognition transactions, including exchanges and transfers of property.

Unit 9: Rent & Royalty Income

Learn how to report rental and royalty income, along with deductions and credits associated with them.

Unit 10: Adjustments to Gross Income (AGI)

Master the various adjustments that reduce gross income, affecting your taxable income and overall tax liability.

Unit 11 - Standard Deduction and Itemized Deductions

covers the concepts of standard deduction and itemized deductions, explaining their impact on tax calculations and eligibility criteria.

Unit 12 - Individual Tax Credits

Individual Tax Credits explores various tax credits available to individuals, highlighting their eligibility requirements and how they reduce taxable income.

Corporate Taxes:

Module 1: Business Entity Tax Returns

1. Form 1065: U.S.A Return of Partnership Income Overview of Partnerships and Filing Requirements Components of Form 1065 (Income, Deductions, and Schedules) K-1 Forms for Partners

2. Form 1120: U.S.A Corporation Income Tax Return Filing Requirements for Corporations Breakdown of Form 1120 (Income, Deductions, and Taxable Income) Special Considerations for Corporate Taxpayers

3. Form 1120-S: U.S.A Income Tax Return for an S-Corporation S-Corporation Election and Eligibility Differences Between Form 1120 and Form 1120-S Distributing K-1s to Shareholders

Module 2: Employer and Payroll Tax Forms

4. Form 940: Employer’s Annual Federal Unemployment (FUTA) Tax Return Overview of FUTA Tax Obligations Preparing and Filing Form 940

5. Form 941: Employer's Quarterly Federal Tax Return Reporting Employee Wages and Withholding Taxes Calculating Deposits and Payments

6. Form 1095-C: Employer-Provided Health Insurance Offer and Coverage ACA Reporting Requirements for Large Employers Form 1095-C Compliance and Distribution

Module 3: Specialized Tax Forms

7. Form 720: Quarterly Federal Excise Tax Return Types of Excise Taxes and Filing Requirements Completing and Submitting Form 720

8. Form 5471: Information Return of U.S.A Persons with Respect to Certain Foreign Corporations Who Must File Form 5471 Key Information and Schedules

9. Form 5472: Information Return of a 25% Foreign-Owned U.S.A Corporation Filing Requirements for Foreign-Owned Corporations Details Required for Form 5472

Module 4: Individual and Small Business Tax Forms

10. Form 8829: Expenses for Business Use of Your Home Eligibility and Expense Calculations Simplified vs. Detailed Method

11. Form 8995: Qualified Business Income Deduction Simplified Computation Overview of QBI Deduction Completing Form 8995 for Small Businesses

12. Form 4562: Depreciation and Amortization Deducting Depreciation for Business Assets Section 179 and Bonus Depreciation

13. Form 2553: Election by a Small Business Corporation Filing an S-Corporation Election Deadlines and Implications

Module 5: Financial and Investment Reporting

14. Form 8938: Statement of Specified Foreign Financial Assets FATCA Requirements and Filing Thresholds Reporting Foreign Financial Assets

15. Form 8996: Qualified Opportunity Fund (QOF) Overview of Opportunity Zones Reporting and Compliance for QOF Investments

Module 6: Credits, Refunds, and Special Applications

16. Form 1045: Application for Tentative Refund Filing for Refunds Using Carrybacks Key Deadlines and Processes

17. Form 8881: Credit for Small Employer Pension Plan Startup Costs Eligibility for Startup Plan Credits Claiming the Credit on Tax Returns

18. Form 8832: Entity Classification Election Choosing a Business Entity for Tax Purposes Completing and Submitting Form 8832