This program focuses on the calculation of tax on an individual income tax return, including the so-called kiddie tax, whether it is elected to be included on the parent's return or reported separately. The program also covers taxes reported on Page 2 of Form 1040, or Schedule 2 (Form 1040), Additional Taxes. These additional taxes include the alternative minimum tax, the self-employment tax, Social Security and Medicare tax on unreported tip income, additional taxes on retirement plans and other tax-favored accounts, Medicare taxes on certain higher-income individuals, the net investment income tax, as well as other miscellaneous taxes. This course is most appropriate for the professional with detailed knowledge in IRS Form 1040 related to income and other taxes who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.