California State University, Northridge WordmarkOviatt Library WordmarkOviatt Library Catalog Wordmark
Title Wiley registered tax return preparer exam review 2012 [electronic resource] / The Tax Institute at H&R Block.
Published Hoboken : John Wiley & Sons, 2012.
Book Cover

 Electronic Book  HF5628 .W889 2012eb    ONLINE
Description 1 online resource (xvi, 536 p.) : ill.
Contents Wiley Registered Tax Return Preparer Exam Review 2012; Contents; Introduction; Strategies for Success on the Registered Tax Return Preparer Exam; Part 1 The Income Tax Return; Chapter 1 Filing Information; Chapter 2 Filing Status; Chapter 3 Personal and Dependency Exemptions; Part 2 Income and Assets; Chapter 4 Wages, Salaries, and Other Earnings; Chapter 5 Interest Income; Chapter 6 Dividends and Other Corporate Distributions; Chapter 7 Rental Income and Expenses; Chapter 8 Retirement Plans, Pensions, and Annuities; Chapter 9 Social Security and Equivalent Railroad Retirement Benefits.
Chapter 10 Other Types of IncomeChapter 11 Self-Employment Activities; Chapter 12 Basis of Property; Chapter 13 Sale of Property; Chapter 14 Sale of Home; Chapter 15 IRA and HSA Contributions; Chapter 16 Education-Related Adjustments; Chapter 17 Business-Related Adjustments; Chapter 18 Alimony; Part 3 Deductions and Credits; Chapter 19 Standard and Itemized Deductions; Chapter 20 Medical and Dental Expenses; Chapter 21 Tax Payments; Chapter 22 Interest Payments; Chapter 23 Charitable Contributions; Chapter 24 Nonbusiness Casualty and Theft Losses; Chapter 25 Miscellaneous Itemized Deductions.
Chapter 26 Employee Business ExpensesChapter 27 Earned Income Credit; Chapter 28 Child and Dependent Care Credit; Chapter 29 Child Tax Credit; Chapter 30 Education Credits; Chapter 31 Other Tax Credits; Part 4 Other Taxes; Chapter 32 Figuring the Regular Tax; Chapter 33 The Alternative Minimum Tax; Chapter 34 The Kiddie Tax; Chapter 35 Other Taxes; Part 5 Completion of the Filing Process; Chapter 36 Tax Payments and Refund Options; Chapter 37 Completing and Filing the Return; Part 6 Practices and Procedures; Chapter 38 Preparer Responsibilities and Penalties; Part 7 Ethics and Circular 230.
Chapter 39 Rules Governing Authority to Practice before the IRSChapter 40 Duties and Restrictions Relating to Practice before the IRS; Chapter 41 Sanctions for Violating Circular 230; Answers to Review Questions; Appendix: IRS Resources; Index.
Summary The most effective system available to prepare for the new Tax Return Preparer Competency ExamIn recent years, the role of third party assistance in tax return preparation within the United States has become more significant. To acknowledge this trend, the IRS is strengthening partnerships with tax practitioners, tax return preparers, and other third parties in order to ensure effective tax administration that adheres to professional standards and follows the law. Beginning in 2011, tax return preparers are required to pass a competency test to officially become registered tax return preparers.
Note Description based on print version record.
Local Note Title generously provided by Campus Quality Fee.
Subject Income tax -- United States -- Examinations -- Study guides.
Tax consultants -- United States.
Tax return preparation industry -- United States.
Related Names H & R Block. Tax Institute.
Alternate Title Registered tax return preparer exam review 2012
Related To Print version: Block, The Tax Institute at H & R Wiley Registered Tax Return Preparer Exam Review 2012 Hoboken : John Wiley & Sons, c2012 9780470905616
ISBN 9780470946367 (electronic bk.)
0470946369 (electronic bk.)
9780470946381 (electronic bk.)
0470946385 (electronic bk.)
OCLC number 775301630