Individuals & Sole Proprietorships

Federal Taxation for Individuals and Sole Proprietorships focuses on the theories and concepts of Federal Taxation as it applies to Individuals and Sole Proprietorships. Tax planning strategies are explained and the sources of authority for tax law are outlined. Included is the federal income tax structure emphasizing the individual taxpayer, while including employees, sole proprietors, and investors. Other major topics covered are filing status, exemptions, excludable and includable income, business and non-business deductions, disallowances, technical tax research, and computer problem applications.

We provide comprehensive Federal Taxation for Individuals and Sole Proprietorships tutoring for students including the following topics:

  • Alternative Minimum Tax
  • Amortization
  • Average Tax Rates
  • Bad Debt
  • Business Investment Expense
  • Capital Gains and Losses
  • Child Credit
  • Child Tax Credit
  • Cost Recovery
  • Deferred Compensation
  • Deferred Payment Sales
  • Depletion
  • Depreciation
  • Determination of Taxable Income
  • Earned Income Credit
  • Effective Tax Rates
  • Foreign Tax Credit
  • Holding Period
  • Inventories
  • Itemized Deductions
  • Losses and Bad Debt
  • MACRS
  • Marginal Tax Rates
  • Net Operating Losses
  • Passive Losses
  • Personal Exemptions
  • Realized Gains and Losses
  • Self Employment Tax
  • Standard Deductions
  • Tax Structures