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Income Tax Law: U.S. Armed Forces Training: Course Book

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Income Tax Law: U.S. Armed Forces Training: Course Book DOCUMENT RESUME ED 116 025 CE005939 TITLE Income Tax Law: U.S. Armed Forces Training: Course Book. INSTITUTION Internal Revenue Service (Dept. of Treasury), Washington, D.C. REPORT NO IRS-757-11-75 PUB DATE Nov 75 NOTE 111p.; For the Instructor Guide, see CE 005 938 EDRS PRICE MF-$0.78 HC -$5.70 Plus Postage DESCRIPTORS *Course Content; Course Objectives; Income; *Instructional Materials; Laws; *Military Personnel; Records (Forms); *Study Guides; *Taxes; Tests ABSTRACT The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income; percentage standard deduction, low income allowance, and itemized deductions; rental income and depreciation; aliens; and .exclusion of earned income from sources outside the U.S., Section 911. For each lesson the course book provides an introduction, lesson objectives, explanations of the various content areas within the lesson, a summary, and a quiz. Appendixes provide quiz solutions, a 1975 Form 1040 road map, dependency exemption charts, and major applicable tax forms. (JR) *********************************************************************** Documents acquired by ERIC include many informal unpublished * Materials not available from other sources. ERIC makes every effort * * to btain the best copy available. Nevertheless, items of marginal * * rep clucibility are often encountered and this affects the quality * * of he microfiche and hardcopy reproductions ERIC makes available * * via the ERIC Document Reproduction Service (EDRS). EDRS is not * responsible for the quality of the original document. Reproductions * * supplied by EDRS are the best that can be made from the original. *******************************************************4R************** ..! Li C,...:::, 1;;;; i 5 Course Book A 43 U.S. Armed Forces Training ra@CM® tax law Depart'mentc(fh®Tfr@n,@yauv Internal Revenue Service U S DEPARTMENT OF HEALTH. EDUCATION A WELFARE NATIONAL INSTITUTE OF EDUCATION 'HISDOCUMENT HAS BEEN REPRO- (5) DUCED EXACTLY AS RECEIVED FROM t THE PERSON OR ORGANIZATION ORIGIN. ATINO IT POINTS OF VIEW OR OPINIONS . cr, STATED DO NOT NECESSARILY REPRE- SENT OFFICIAL NATIONAL INSTITUTE OF c. EDUCATION POSITION OR POLICY la C 0 Publication 757 (11-75) 0PI Preface The program for the United StatesArmed Forces is intended to furnish a brief summary of the United States incometax law. This course offers a concisecompilation of information and reference material. This publication should not be relied upon asencompassing all facets of the subject presented. Researchin other authoritative tax publications may therefore be advisable onthe more difficult or unusual problems encountered. In noinstance should this publica- tion be cited as authority for a positiontaken. Please Note: The Internal Revenue Code wasamended by the Tax Reduction Act of 1975. The changes made bythe Act generally apply only to 1975. The following is a list of the newprovisions which apply to individual taxpayers: 1. $30 exemption credit. 2.Earned income credit. 3.Purchase of new residence credit. 4.Low income allowance increase. 5.Standard deduction increase. 6.Income level increase for thechild care deduction (applies in 1976 and later years). Also the Code was amended byPublic Law 93-625 which changed the interest rate charged orpaid in connection withdeficiencies, etc. from 6% to 9% effectiveJuly 1, 1975. 3 Contents Chapter 1 Percentage Standard Deduction, 39 Requirements for Filing Returns of Income and Low Income Allowance, 39 Declaration of Estimated Tax Itemized Deductions, 40 Introduction, 1 Medical and Dental Expenses, 40 General Rules, 1 Contributions, 41 Filing Status, 2 Taxes, 42 When and Where to File, 5 Interest, 42 Statute of Limitations, 6 Losses, 44 Estimated Income Tax Payment, 8 Miscellaneous Deductions, 45 Summary, 9. Credits, 49 Quiz , 10 Summary, 50 Quizzes, 52 Chapter 2 Exemptions Chapter 6 Introduction, 13 Rental Income and Depreciation Personal Exemption, 13 Rental IncomeWhen Reported, 54 Exemption for Nonresident Alien Spouse, 13 Rental Expenses, 54 Exemptions for Dependents, 13 Part BusinessPart Personal, 54 Summary, 15 Depreciation: Quizzes, 16 When Allowed, 55 Property Subject to Depreciation, 55 Basis, 55 Chapter 3 Gross Income AllocationLand and Building, 55 I ntoduction,.19 Salvage, 56 Methods of Computing, 56 Income Defined, 19 Additional first year, 57 Military Taxable Wages, 19 Quiz, 57 Forms 1040 and 1040A for 1975, 20 Dividends, 21 Interest, 22 Capital Gains and Losses, 22 Chapter 7 Sale of a Residence, 24 Aliens Miscellaneous Income, 25 Introduction, 58 Summary, 26 Returns Filed by Aliens, 58 Quizzes, 28 Alien Members on Active Duty, 58 Military Personnel Married to Aliens, 58 Servicemen Domiciled in Community Property Chapter 4 States, 59 Exclusions and Deductions to Arrive at Information To Be Filed With Returns, 60 Adjusted Gross Income Summary, 60 Introduction, 31 Quiz, 61 Excludable or Deductible Items Received From the Armed Forces, 31 Excludable Items From Other Sources, 35 Chapter 8 Summary, 37 Section 911Exclusion of Earned Income Form Quizzes, 37 Sources Without the United States, 62 Chapter 5 Appendix AQuiz Solutions 1-7, 64 Percentage Standard Deduction, Low Income Appendix B-1915 Form 1040 Road Map, 79 Allowance, Itemized Deductions, and Credits Appendix CDependency Exemption Charts, 91 Introduction, 39 Appendix DMajor Applicable Tax Forms, 98 9 Suggested Daily Classroom Schedule First Day Hours Orientation and Distribution of Kits 1 Chapter 1 (Filing Requirements) 4 Chapter 2 (Exemptions & Tax Tables) 3 Total `8 Second Day Chapter 3 (Gross Income) 2 Chapter 4 (Exclusions) 2 Cha'pter 5 (Deductions) 4 r Total . 8 Third Day Chapter 6 (Rental Income, & Depreciation) 1 Chapter 7 (Aliens) - - 3 Chapter 8 (Section 911) .. 1 Review 3 Total . 8 The course materials are: .Course Book, Your Federal Income TaxPublication 17 Federal IncomeI-6c Information for Armed Forces Personnel NAVSO P-1983 - Tax Guide for Small BusinessPublication 334 U.S. Tax Guide for AliensPublication 519 Tax Guide for U.S. Citizens AbroadPublication 54 Federal Income Tax Forms for 1975 -sz Chapter 1. Requirements for Filing Returns of Incomeand Decliration of Estimated Tax Introduction MarriedFiling Jointly (both spouses 65 or over) 4,900 MarriedFiling Separately 750 Short Form 1040A is filed without any accompanying Dependent taxpayer with unearned income 750 Persons with Income from U.S. Possessions 750 schedules. Form 1040 may be filed with one or more of Surviving Spouse' the following schedules if needed: 2,650 Schedules A and B, for itemized deductions and forThe income level atwhich a return must be filed dividends or interest over $400; (S2,350 for individuals who are not married and S3,400 Schedule D, for gains or losses on sales or exchanges for married persons filing jointly) is increased by $750 of property; for each additional personal exemption for age 65 or Schedules E and R, for income from pensions, rents, older to which they are entitled. Exemptions for blind- partnerships, estates, small business corporations, and ness and dependents do not apply to the filing require- retirement income credit; ments. Schedule F, for farm income and expenses, . For married couples, these higher filing requirements Schedule G, for income averaging. apply only if they have the same household as their This chapter discusses the requirements for filing in- home at the close of the taxable year. They do not come tax 'returns and the declaration of estimated tax. apply if either spouse files a separate return or if any Chapters 1-6 and 8 deal only with U.S. citizens. Chapter other taxpayer is entitled to an exemption for either 7 deals with the tax problems of aliens. Special emphasis spouse. is given to military situations. For a broader picture of The taxpayer must file a tax return if the gross in- the filing requirements that pertain to minors, decedents, come level as mentioned above is met or exceeded. This etc., refer to "Your Federal Income Tax," otherwise applies in all cases regardless of whether: known as Publication 17. An explanation of the applica- (a) the taxpayer's entire tax for the taxable year tion of penalties to those areas of noncompliance is also under consideration has been paid in full or overpaid incorporated in this chapter. through amounts withheld by the individual's employer or through direct payments to the Government on a declaration of estimated tax; ObjectivesChapter 1 (b) the taxpayer's deductioris exceed this gross in- Participants shoulcj be able to explain the followingcome, and thus no tax liability; concepts: (c) the taxpayer's credits render the return nontaxa- (1) Requirements for filing ble; or (2) Joint vs. separate returns (d) the taxpayer is residing at home or abroad. (3) Surviving spouse and head-of-household status If the taxpayer receives gross income of less than the (4) Introduction to Forms 1040, 1040A and 1040X amount in the "required to file income level category" (5) Statute of limitations he is not required to file a return. However, suppose a (6) Penalties new recruit, almost straight out of high school, earns less (7) Declaration of estimated tax than his "required tb file income level." Since his gross Applicable forms foi, this chapter include. income is less than his "required to file income" he
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