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37535171
Chapter 4- Individual Income Tax Overview, Dependents, and Filing Status
Descrição
This is a mind map for BUS 419 Chapter 4.
Sem etiquetas
federal income tax
chapter 4
bus 419
mind map
business/economics
Mapa Mental por
Lucille Lamberson
, atualizado more than 1 year ago
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Criado por
Lucille Lamberson
aproximadamente 2 anos atrás
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Resumo de Recurso
Chapter 4- Individual Income Tax Overview, Dependents, and Filing Status
Exclusions
Realized income items that taxpayers permanently exclude from taxation
Deferrals
Realized income items that taxpayers include in gross income in a subsequent year
Gross income - for AGI deductions = AGI
AGI - from AGI deductions = taxable income
3 types of tax prepayments
Withholdings
Estimated tax payments the taxpayers makes for the year
Tax that the taxpayer over paid on the prior-year tax return that the taxpayer elects to apply as an estimated payment for the current tax year
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