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Educator Expenses Delete (Expired 12/31/14, not yet extended as of the date of this publication.) Add: ( increases in amounts for 2016 not released as of the date of this publication ). 1-23, Child's Unearned Income table Change 2015 to, item (c) at top of page The tax rates presented in (i) (iii) are effective for both 2015 and and Schedule C 1-28, Item 2 The mileage rate (item 2.e.) is 54 cents per mile for Expenses 1-29, item 4.a.(2) (a) 1-29, item 4.a.(2) (c) 1-29, Item 4.a.(2) (d) Add (d) The actual SE tax is calculated on 92.35% of selfemployment income and Schedule SE (Form 1040) Schedule F (Form 1040) 1-40 and Schedule E (Form 1040) 1-46, item P.7. (1), 2nd - line Schedule B Interest and Ordinary Dividends 1-22 item 2.c.(2) Phase-outs for 2016 begin at $77,550 for single and HH and $116,300 for MFJ item 3, 5 th line.
Change $250 to $, Item b, top of page 1-20, item (3), top of page 1-20, Item (4), top of page 1-20, Item i. Add to the end of the last sentence: discussed in R-3 and R-4 lectures.
(i.e., if notice is given in 2015 (change to 2016), the revocation is effective no earlier than 2016 (change to 2017)), and (2) a copy of Form 8322 (change to 8332) claiming the revocation is attached to the custodial parent's tax return. Change exemption to $4,050 for In the first two lines under this heading, change exemption amount to $4,0.Ģ 2 of (Taxable) Gross Income 1-14, Item C. from With either extension to Even with an extension For 2016 the amount is $4, amounts for Phase-out of Personal Exemptions are: J/SS = $311,300 HH = $285,350 S = $259,400 MFS = $155, Example box Change $321,900 to $323,300 in Change $309, lines on top of Pass Key box 1-13, Item 2. Personal Exemptions 1-11, Item D, top of page Change item B.
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total income which exceeds the larger of $1,050 or earned income (up to $5,9 or $$5,9) plus $350. earned income of more than $6,3 ($6,3) or iii. unearned income of more than $1,0, ($1,0), ii. Individuals who can be claimed as dependents on another taxpayer's return with i.
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Therefore, to the extent you would see these new amounts on the CPA exam, they will be testable beginning July 1, REGULATION 1 Lecture Page, Item Update R1 1-4, Chart Exemptions for 2016 are now $4,050. This document provides updates for year-specific amounts that changed as of January 1, New tax law is not testable until six months after the date passed by Congress. Please note that the tax portion of the Regulation exam focuses primarily on principles and concepts, and not on year-specific amounts, thresholds and phase-outs. If you have a V1.2 REG textbook purchased between May 2015 and the end of April 2016, you can either purchase the new V1-3 textbook for $15 or use this document to update your V1.2 textbook.
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1 1 Becker Professional Education Regulation Course Updates Included in V 1-3 AND New Sims Added to REG, AUD and FAR The purpose of this document is to provide you with a list of the items that have been changed/updated in the May 2016 version of the Regulation textbook (V1-3).
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