Alternative Minimum Tax
HIGHLIGHTS:
- Alternative Minimum Tax (AMT)
Alternative_Minimum_Tax_2021.pdf
Cancellation of Debt — Insolvency
HIGHLIGHTS:
- Cancellation of Debt—Insolvency
- Insolvency Worksheet
Cancellation_of_Debt_-_Insolvency_2021.pdf
Dependent Support Worksheet
HIGHLIGHTS:
- Dependent Support Worksheet
Dependent_Support_Worksheet_2021.pdf
Extending Your Individual Income Tax Return
HIGHLIGHTS:
- Extending Your Individual Income Tax Return
- Living Outside the United States
Extending_Your_Individual_Income_Tax_Return_2021.pdf
Filing Status
HIGHLIGHTS:
- Single
- Married Filing Jointly (MFJ)
- Married Filing Separately (MFS)
- Head of Household (HOH)
- Qualifying Widow(er) (QW)
Foreign Bank and Financial Accounts
HIGHLIGHTS:
- Foreign Bank and Financial Accounts
- Who Must File
- Exceptions to the Reporting Requirement
- Reporting and Filing Information
- Exceptions to the Reporting Requirement
- Delinquent FBAR Submission Procedures
- U.S. Taxpayers Holding Foreign Financial Assets May Also Need to File Form 8938
Foreign_Bank_and_Financial_Accounts_2021.pdf
Household Employees
HIGHLIGHTS:
- Household Employees
- Household Employment Taxes
- FUTA
- Federal Income Tax Withholding
Itemized Deductions – Casualty and Theft Losses
HIGHLIGHTS:
- Federally-Declared Disaster Areas
- Deductible Losses
- Insurance and Other Reimbursements
Itemized_Deductions_-_Casualty_and_Theft_Losses_2021.pdf
Itemized Deductions – Homeowners 2020
HIGHLIGHTS:
- Itemized Deductions for Homeowners
- Real Estate Taxes
- Mortgage Interest
Itemized_Deductions_-_Homeowners_2021.pdf
Itemized Deductions – Interest Paid
HIGHLIGHTS:
- Interest That Is Deductible as an Itemized Deduction
- Interest That Is Not Deductible as Itemized Deductions
Itemized_Deductions_-_Interest_Paid_2021.pdf
Itemized Deductions – Medical Expenses
HIGHLIGHTS:
- Medical Expenses
- Whose Medical Expenses Are Deductible
- When Medical Expenses Are Deductible
- Decedent’s Medical Expenses
Itemized_Deductions_-_Medical_Expenses_2021.pdf
Itemized_Deductions_-_Medical_Expenses_Spanish_Version_2021.pdf
Itemized Deductions – Taxes Paid
HIGHLIGHTS:
- Limit on Taxes Paid
- Real Estate Taxes
- Personal Property Taxes
Itemized_Deductions_-_Taxes_Paid_2021.pdf
Kiddie Tax
HIGHLIGHTS:
- Kiddie Tax
- Kiddie Tax General Rules
- Child Files a Tax Return
Moving Expenses
HIGHLIGHTS:
- Moving Expenses
- Limitation
- Deductibility Tests
- Foreign Moves
Multi-State Taxation
HIGHLIGHTS:
- Tax Patterns for State Returns
- Military Spouses Residency Relief Act
- States With Reciprocal Agreements
Pandemic Relief
HIGHLIGHTS:
- Pandemic Relief
Standard vs. Itemized Deduction 2020
HIGHLIGHTS:
- Standard Deduction
- Itemized Deductions
Standard_vs._Itemized_Deduction_2021.pdf
Stock Options – Same Day Sales 2020
HIGHLIGHTS:
- Employee Stock Options
- Taxation of a Same-Day Sale
Stock Options — Same Day Sales
HIGHLIGHTS:
- Employee Stock Options
- Taxation of a Same-Day Sale
Stock_Options_-_Same_Day_Sales_2021.pdf
Withholdin – Filling Out Form W-4 2020
HIGHLIGHTS:
- 2020 Federal Income Tax Withholding
- Form W-4, Employee’s Withholding Certificate
- Danger Zones
Withholding_-_Filling_Out_Form_W-4_2021.pdf