Elkins' Comprehensive Tax Guide - 2014 Edition PDF Download
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Author: Chad M. Elkins
Publisher: CreateSpace
ISBN: 9781494770358
Category : Law
Languages : en
Pages : 296
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Book Description
This Tax Guide is an easy to use and understandable reference for anyone, including tax professionals, who prepare 2013 income tax returns. The Guide follows the flow of a tax return, from filing status and requirements through tax credits. It is primarily for use in preparing individual and small business tax returns, with chapters that include detailed discussions on employee travel and entertainment expenses, depreciation, and carrying on a trade or business as a sole proprietor, partnership, farmer, and S-Corporation. It also includes informative language and examples on classifying workers as employees vs. independent contractors, and reasonable salaries for S-Corporation shareholders. A unique feature of this Guide compared to others on the market is a chapter devoted to dealing with the IRS, which alone is worth getting this Guide as a reference. It includes detailed information on applicable penalties for underpayment of taxes, failure to file, failure to pay, and how to avoid paying penalties and interest. It discusses how taxpayers can meet the eligibility requirements for the IRS "Fresh Start" program which is designed to help financially distressed taxpayers resolve tax problems more quickly and relieve them of certain penalties. Also, First-Time Penalty Abatement and the "Fast Track Settlement Program" are addressed, which are IRS initiatives designed to help taxpayers. The chapter on dealing with the IRS includes a section on IRS audits that talks about IRS notices and the Agency's latest concentration on its audit-by-mail program. It discusses how to survive an IRS audit, how to handle a dispute over a tax liability, how to prepare a request for appeals, closing agreements, offers in compromise, and what happens in Tax Court. Perhaps the most important chapter in this Guide is the one about the "Patient Protection and Affordable Care Act," also known as Obamacare. This chapter discusses in detail all of the compliance and tax provisions of the law, including the additional 0.9% Medicare surtax on high-income earners, the 3.8% surtax on "net investment Income" of high-income earners, and the 2.3% excise tax on medical devices. The individual and employer mandates are discussed in detail, including penalties, exemptions, the IRS role in implementing the mandates, and the latest implementation timelines. While some IRS regulations and court cases are referred to in this Guide, the aim was to keep such references to a minimum. The goal was to discuss, in plain English, what is required and not required by tax laws and regulations without the legal jargon as much as possible, and to give understandable examples where needed. We believe our goal has been achieved by publishing this tax book.
Author: Chad M. Elkins
Publisher: CreateSpace
ISBN: 9781494770358
Category : Law
Languages : en
Pages : 296
Get Book
Book Description
This Tax Guide is an easy to use and understandable reference for anyone, including tax professionals, who prepare 2013 income tax returns. The Guide follows the flow of a tax return, from filing status and requirements through tax credits. It is primarily for use in preparing individual and small business tax returns, with chapters that include detailed discussions on employee travel and entertainment expenses, depreciation, and carrying on a trade or business as a sole proprietor, partnership, farmer, and S-Corporation. It also includes informative language and examples on classifying workers as employees vs. independent contractors, and reasonable salaries for S-Corporation shareholders. A unique feature of this Guide compared to others on the market is a chapter devoted to dealing with the IRS, which alone is worth getting this Guide as a reference. It includes detailed information on applicable penalties for underpayment of taxes, failure to file, failure to pay, and how to avoid paying penalties and interest. It discusses how taxpayers can meet the eligibility requirements for the IRS "Fresh Start" program which is designed to help financially distressed taxpayers resolve tax problems more quickly and relieve them of certain penalties. Also, First-Time Penalty Abatement and the "Fast Track Settlement Program" are addressed, which are IRS initiatives designed to help taxpayers. The chapter on dealing with the IRS includes a section on IRS audits that talks about IRS notices and the Agency's latest concentration on its audit-by-mail program. It discusses how to survive an IRS audit, how to handle a dispute over a tax liability, how to prepare a request for appeals, closing agreements, offers in compromise, and what happens in Tax Court. Perhaps the most important chapter in this Guide is the one about the "Patient Protection and Affordable Care Act," also known as Obamacare. This chapter discusses in detail all of the compliance and tax provisions of the law, including the additional 0.9% Medicare surtax on high-income earners, the 3.8% surtax on "net investment Income" of high-income earners, and the 2.3% excise tax on medical devices. The individual and employer mandates are discussed in detail, including penalties, exemptions, the IRS role in implementing the mandates, and the latest implementation timelines. While some IRS regulations and court cases are referred to in this Guide, the aim was to keep such references to a minimum. The goal was to discuss, in plain English, what is required and not required by tax laws and regulations without the legal jargon as much as possible, and to give understandable examples where needed. We believe our goal has been achieved by publishing this tax book.
Author: Chad M. Elkins
Publisher: CreateSpace
ISBN: 9781503116979
Category : Business enterprises
Languages : en
Pages : 488
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Book Description
NOTE: ON DEC. 16, 2014, CONGRESS APPROVED THE RETROACTIVE EXTENSION OF ALL OF THE TAX BREAKS REFERRED TO AS "TAX EXTENDERS" IN THIS GUIDE. THE "TAX EXTENDERS" (SEE CHAPTER ONE) WERE ONLY EXTENDED THROUGH THE END OF THE 2014 TAX YEAR. This is only the second year that the "Elkins Comprehensive Tax Guide" has been offered, and the 2015 Edition is considerably improved over last year's edition. First, it includes a new "Index," and second, the contents are entirely cross-referenced to other pages in the Guide, making it more user friendly. Also, the 2015 Edition has been expanded (over 175 pages have been added) by including more subject matter, as well as more and clearer explanations and examples. However, with all these improvements, the authors' goal to make this Guide the easiest to use, most understandable tax reference available to anyone, including tax professionals, was not lost. The authors believe that the vast majority of the content meets the "understandable" goal for all readers. The Guide includes all of the "hot" tax topics from the "Affordable Care Act" and the "New Tangible Property and Repair Regulations," to the "Foreign Account Tax Compliance Act" (FATCA). The Guide follows the flow of a tax return, from filing status and requirements through tax credits. It contains detailed, clear discussions and examples on: taxable income; income exclusions; deductions in determining adjusted gross income; itemized deductions; employee travel and entertainment expenses; depreciation; and carrying on a trade or business as a sole proprietor, farmer, partnership, or S-Corporation. The Guide also provides discussions and examples needed to understand estate and trust income, the estate and gift tax, and the alternative minimum tax (AMT). It clearly explains how both the regular and refundable AMT tax credits work together, and differences between the two credits. All tax and compliance aspects of the "Affordable Care Act" (ACA) are discussed in easy to understand language, including: the 0.9% Medicare surtax; the 3.8% net investment income surtax; and the small business health care tax credit. All aspects of both the individual and employer mandates are discussed, including the shared responsibility payments (penalties), exemptions from having to have insurance coverage, premium tax credits, how to prove you have health insurance, how to figure the number of full-time equivalent employees (FTEs), and the ACA reporting requirements. The "New Tangible Property and Repair Regulations," which were finalized and went into effect on Jan. 1, 2014, are also included in the Guide. This law is very complex and has been interpreted in different ways. However, the discussions and examples included in this Guide clearly explain a complex law in a way that can be understood by most readers. Reporting foreign financial accounts and assets, as set-forth in FATCA, is America's new global initiative to fight offshore tax evasion by U.S. citizens. The Guide discusses how the law's agreements with foreign countries and registrations of foreign financial institutions have made the law a success by getting Americans with foreign bank accounts to come forward like never before. The IRS's Offshore Voluntary Disclosure Program (OVDP) and the "Streamlined Program" are both discussed as key provisions in getting taxpayers with offshore accounts to comply with reporting requirements. Other important information is provided regarding misclassifying workers as independent contractors instead of employees, and reasonable salaries of S-corporation shareholder-employees, both of which the IRS is currently focusing on. The authors' experience and knowledge of tax laws were used in compiling this Guide. Even though some IRS regulations and court cases are referred to in this Guide, the aim was to keep these references to a minimum; instead focusing on clear and understandable examples and explanations in plain language.
Author: Tim Elkins
Publisher: Createspace Independent Publishing Platform
ISBN: 9781542304788
Category :
Languages : en
Pages : 402
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Book Description
The Elkins' Comprehensive Tax Guide 2017 Edition is the only source you need to prepare your 2016 tax returns, because it is written in plain, understandable English, making it easier to understand the complicated tax laws and regulations. The Guide contains links throughout the book to IRS forms, publications and important court cases. All you have to do is click on a link embedded in the text to pull up the latest IRS forms in PDF format for printing or viewing on your computer.
Author: Tim Elkins Cpa
Publisher: Createspace Independent Publishing Platform
ISBN: 9781522863168
Category :
Languages : en
Pages : 570
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Book Description
The Elkins Comprehensive 2016 Tax Guide is the only source you need to understand the tax laws and regulations, and to prepare your 2015 tax returns. It is written in plain, understandable English, and includes the provisions of the "Protecting Americans from Tax Hikes Act of 2015" signed into law on 12/18/2015 which makes permanent or extends for either 2 or 5 years most of the tax provisions that expired on 12/31/2014 (Tax Extenders). All data in the Guide is cross-indexed to related information on other pages in the Guide.
Author: Chad Elkins
Publisher:
ISBN: 9781979712279
Category :
Languages : en
Pages : 400
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Book Description
The "Elkins' Comprehensive Tax Guide, 2018 Edition" is intended to be everyone's easy to understand source for preparing tax returns. The book is written in plain, understandable language making the complicated tax laws and regulations easier to comprehend. The contents of the book are cross-indexed to other relevant sections in the book which may provide further explanations and insight into questions you may have about certain tax matters, and you can also refer to the "Index." The book includes "links" throughout to applicable IRS tax forms and publications, as well as to some very important Court Cases. If you have the Kindle version of the book, you can click on the links, and be taken directly to a PDF version of the IRS tax form, IRS publication or Court Case you are looking for. If you have the paperback version, all you have to do is type the link in your browser.
Author: Chad Elkins
Publisher:
ISBN: 9781651998748
Category :
Languages : en
Pages : 544
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Book Description
The "Elkins' Tax Guide 2020 Edition" contains the final regulations and all guidance for the Tax Cuts and Jobs Act (TCJA) issued by the IRS through November 2019. And it is translated into easy to understand English for the reader. Also, other provisions of the tax regulations and guidance from the IRS are updated through November 2019. The Guide contains a separate 93-Page Section dedicated to the "Tax Cuts and Jobs Act (TCJA)." This allows readers to see all of the regulations and guidance for the TCJA all in one place without having to go through the entire text of the Guide. Also, all provisions of the TCJA are incorporated into the text of the 24 chapters of the Guide.The Guide is cross-indexed to other sections in the Guide so that readers can easily find other information on any tax provision they may be researching. In addition, links are provided to the actual IRS regulations and guidelines that makes it easy for the reader to go directly to the full text of the IRS's final regulations, guidance and proposed regulations. Links are also provided to IRS Forms and Schedules and to some important court cases that may be of particular interest and help to the reader. Every effort has been taken to make the "Elkins' Tax Guide 2020 Edition" easy to understand. The intent was to write the book in plain, understandable English, trying to make the complicated tax laws and regulations easier to understand for the reader. In the Kindle version of the Guide, you can click on the "links" and it will take you directly to PDF's of the applicable IRS's final regulations, proposed regulations, forms, publications and court cases. Otherwise, you can type the links in your computer and it will easily take you to those documents. There is also an "Index" to help you find what you're looking for.
Author: Tim Elkins
Publisher:
ISBN: 9781724010315
Category :
Languages : en
Pages : 509
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Book Description
The 2019 Edition of the Elkins' Tax Guide includes a separate 63-page Section that discusses all provisions of the "Tax Cuts and Jobs Act (TCJA)." This lets readers see those provisions all in one place without going through the entire text of the Guide. Also, all provisions of the TCJA are incorporated into the text of the 24 Chapters of the Guide.Included in the discussion of the Tax Cuts and Jobs Act (TCJA), among other provisions, are details of the: (1) 20% deduction under Section 199A; (2) Business interest expense limitation; (3) Repatriation tax; (4) Participation exemption; (5) Global Intangible Low Tax Income (GILTI); (6) Foreign Derived Intangible Income (FDII); and (7) Base Erosion and Anti-Abuse Tax (BEAT). The TCJA allows a deduction of up to 20% on qualified business income of passthrough entities such as sole proprietorships, partnerships, and S-corporations for tax years beginning after Dec. 31, 2017. The Guide includes a clear description of qualifications for the 20% deduction and examples of how it is computed. And the same can be said for the other six provisions mentioned above. Also, any IRS proposed regulations applicable to these and other provisions of the TCJA are shown, and a "link" is provided to access the proposed regulations.Every effort has been taken to make the Elkins' Tax Guide easy to understand. The intent was to write the book in plain, understandable English, trying to make the complicated tax laws and regulations easier to grasp. The contents of the Guide are cross-indexed to other Sections and Chapters in the Guide that may provide further explanations without readers having to search for the information. In addition, the Guide includes "links" that readers can "click on" and their computer will take them directly to PDFs of applicable IRS forms, publications, court cases, and proposed regulations. Of course, this can only be done if you have the Kindle version of the Guide, but the links are shown in the printed version, so all you have to do is type in the links on your computer.Chad Elkins has his own CPA practice in Chicago. He is Certified Public Accountant (CPA), and in addition to having his own practice for several years, he has had experience working for the U.S. Tax Court and the Tax Division of the U.S. Department of Justice. Chad graduated with an MBA from the University of Notre Dame, and he passed all parts of the CPA exam the first time he took it with outstanding scores. The CPA exam is considered the most difficult professional exam, with the CPA designation regarded as the most difficult professional license to obtain. If you need help with your taxes or you just have a tax question, please feel free to contact Chad Elkins, CPA, in Chicago at (703) 217-6646. You can also contact Chad through his website and on Yelp at:https://www.elkinscpa.com or https://www.yelp.com/biz/chad-elkins-cpa-chicago?start=20
Author: James Elkins
Publisher:
ISBN: 9780990693925
Category : Art
Languages : en
Pages : 254
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Book Description
This is a guidebook for art students at the college level (BA, BFA, MFA, PhD). Compared to other books on critique, this book is more colorful, more engaging, and less formal. "James Elkins is one of the world's leading educators in the visual arts. In Art Critiques: A Guide, Elkins shines his bright light across the long overlooked shadowland of studio education. Beautifully written and easy to use, this book is an absolute must for art students and faculty alike." -George Smith, Founder & President, Institute for Doctoral Studies in the Visual Arts. "Elkins introduces refreshing commonsense in the tired and tiresome activity of the critique of art works by students. A dissection geared to avoid or delay a future autopsy of the field, the book uses case studies that teach as much about "how to" as they do about 'how not to.' A nice and often funny exercise in debunking, Art Critiques: A Guide is also a fascinating analysis of the successes and failures in communication among people." -Luis Camnitzer, Professor Emeritus, State University of New York, and Pedagogical Advisor to the Cisneros Foundation.
Author: James Elkins
Publisher: University of Illinois Press
ISBN: 9780252069505
Category : Art
Languages : en
Pages : 228
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Book Description
He also addresses the phenomenon of art critiques as a microcosm for teaching art as a whole and dissects real-life critiques, highlighting presuppositions and dynamics that make them confusing and suggesting ways to make them more helpful. Elkins's no-nonsense approach clears away the assumptions about art instruction that are not borne out by classroom practice. For example, he notes that despite much talk about instilling visual acuity and teaching technique, in practice neither teachers nor students behave as if those were their principal goals. He addresses the absurdity of pretending that sexual issues are absent from life-drawing classes and questions the practice of holding up great masters and masterpieces as models for students capable of producing only mediocre art. He also discusses types of art--including art that takes time to complete and art that isn't serious--that cannot be learned in studio art classes.
Author: James Elkins
Publisher: Psychology Press
ISBN: 9780415939430
Category : Art
Languages : en
Pages : 200
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Book Description
In this intimate history, James Elkins demonstrates that there is - and can never be - only one story of art. He opens up the questions that traditional art history usually avoids.
