2016美国CPA考试《法规》知识点(3)
Adjustments & Itemized Deduction
Individual Taxation Flow
1.Gross Income Deductions to Arrive AGI./Above the line
3.Adjusted Gross Income(AGI)
4.Standard Deduction/Itemized Deduction
5.
6.Taxable Income
GROSS INCOME：
1.Wages
2.Interest
3.Dividends
4.State Tax Refunds
5.Alimony Received
6.Business Income
7.Capital Gain/Loss
8.IRA Income
9.Pension and Annuity
10.Rental Income/Loss
11.K-1 Income/Loss
12.Unemployment Compensation
13.Social Security Benefits
14.Other Income：
1.Educator Expenses
2.IRA
3.Student Loan Interest Expenses
4.Tuition & Fee Deduction
5.Health Savings Account
6.Moving Expenses
7.One-Half Self-Employment FICA
8.Self-Employed Health Insurance
9.Self-Employed Retirement
10.Interest Withdrawal Penalty
11.Alimony Paid
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