2008擭12寧05擔

USCPA庴尡曌嫮丂Reg-Study Point 8

僆僼傿僗傾儊儕僇偑彂偄偰偍傝傑偡儊儖儅僈丂"USCPA(暷崙岞擣夛寁巑)傊偺摴乭傪撉傫偱偄偨偩偄偰偄傑偡偐丠
枅廡嬥梛擔偵柍椏攝怣偟偰偄傑偡偺偱丄傛傠偟偗傟偽偛搊榐偔偩偝偄丅
http://www.mag2.com/m/0000274148.html

偍撏偗偟偰偄傞庴尡抧忣曬傕棃廡偑嵟屻偱偡丅

崱夞偼Regulation-Study Point8偱偡丅
乮堦晹傪儊儖儅僈12񑺲008偱徯夘偟偰偄傑偡丅乯

仏仏偍婥偯偒偲偼巚偄傑偡偑丄擔杮偺惻棟巑傗夛寁巑偺帋尡偲堘偄丄幚柋偲偟偰偺惻偺張棟傪拞怱偵弌戣偝傟傑偡丅偦偺儀乕僗偲側傞偺偼傗偼傝怽崘彂乮TAX Return偱巊梡偡傞FORM乯偱偡丅僼僅乕儉偺棳傟傪棟夝偡傞偙偲偑崌奿傊偺嬤摴偱偡丅

偦傟偱偼丄Sutyd Point 俉偱偡丅

崱夞傕慜夞偵堷懕偒丄屄恖強摼惻怽崘彂乮Form 1040乯偺Income偺崁栚偵偮偄偰偱偡丅
偮傑傝丄怽崘彂偵嵹偣傞Income側偺偱擺惻幰偵偲偭偰偼壽惻強摼偵娷傔傞傋偒Income偵偮偄偰丄屄乆偺崁栚偵偮偄偰尒偰偄偒傑偟傚偆丅

丂慜夞偼Form 1040偺Line 9傑偱偱偟偨偺偱丄偦偺懕偒偺Lien 10偐傜偵側傝傑偡丅

Line 10丗Taxable refunds丄Credits丄or offsets of state and local income taxes

Refund偲偼娨晅嬥偱偡丅偮傑傝丄夁擭搙偵暐偄夁偓偨惻嬥偑娨晅偝傟傞偲偄偆丂丂偙偲偱偡丅Tax refunds傪峫偊傞嵺丄傑偢偦偺Refund偑Federal tax refund側偺偐丄State tax refund側偺偐傪尒暘偗傞偙偲偑廳梫偱偡丅傑偢丄Federal tax refund偦偺傕偺偼娨晅偝傟偰傕帺暘偑巟暐偄偡偓偨惻嬥偑栠偭偰偒偨偩偗偱偡偺偱壽惻懳徾偲偼側傝傑偣傫丅偲偙傠偑丄偦偺Refund偵棙懅偑晅偄偰娨晅偝傟偨応崌偼偦偺棙懅晹暘偵娭偟偰偼壽惻懳徾偲側傝傑偡丅

師偵State tax refund偱偡偑丄偙傟偵娭偟偰偼彮偟暋嶨側儖乕儖偑懚嵼偟傑偡丅State tax偼怽崘彂偺Schedule A偱峊彍偱偒傞偺偱偡偑丄傕偟丄夁擭搙偵Schedule A偱State tax傪峊彍偟偰偄偰丄偦傟偑娨晅偝傟偨応崌偼壽惻偝傟傑偡丅偨偩偟丄夁擭搙偵Schedule A偱State tax傪峊彍偣偢丄偦傟偱娨晅偝傟偨応崌偼壽惻懳徾偵偼側傝傑偣傫丅扐偟丄Refund偵棙懅偑晅偄偰娨晅偝傟偨応崌偼Schedule A偱偺峊彍偺桳柍偵偐偐傢傜偢棙懅晹暘偵偮偄偰偼壽惻懳徾偲側傝傑偡丅

Line 11丗Alimony received

Alimony received偲偼棧崶庤摉偱偡丅Alimony傪庴椞偡傞偲壽惻懳徾偲側傝傑偡丅傑偨丄Alimony傪巟暐偭偨応崌偼丄Adjusted Gross Income傪嶼弌偡傞夁掱偱峊彍偡傞偙偲偑偱偒傑偡丅偨偩偟丄Alimony偲擣傔傜傟傞偵偼埲壓偺梫審傪慡偰枮偨偡昁梫偑偁傝傑偡丅
丒巟暐偄偼Cash only偱偁傞偙偲
丒巟暐偄帪丄堦弿偵廧傫偱偄側偄偙偲
丒Child support乮梴堢旓乯偱偼側偄偙偲
丒巟暐懁偲庴庢懁偼偦傟偧傟屄暿偵怽崘彂傪採弌偟偰偄傞偙偲
丒庴庢恖偺巰朣偵傛傝廔椆偡傞偙偲

Alimony偲昁偢暲峴偟偰弌傞崁栚偑Child support偱偡丅Child support偲偼梴堢旓偺偙偲偱偡丅惻朄忋丄Alimony偲戝偒偔堎側傞揰偼丄Child support偼庴椞偟偨懁偼旕壽惻偱偁傞偑丄巟暐偄懁偼Gross Income偐傜峊彍偡傞偙偲偑偱偒側偄偲偄偆偙偲偱偁傞丅偙偺2偮偼柧妋偵嬫暿偡傞偙偲偑戝愗偱偡丅

Line 12丗Business income or (loss)

帺塩嬈偐傜摼偨Income偼Gross income偵娷傔偰壽惻偝傟傑偡丅Business income偺徻嵶偼Schedule C偱怽崘偟傑偡丅

Line 13丗Capital gain or (loss)

Capital assets偺攧媝傗岎姺偵傛傞棙塿偼壽惻偝傟傑偡丅徻嵶偼Schedule D偱丂怽崘偟傑偡丅

Line 15丗IRA distributions

IRA偲偼Individual Retirement Account偺棯偱屄恖戅怑擭嬥岥嵗偺偙偲偱偡丅偙偺岥嵗偐傜堷弌偟偨応崌丄尦杮偲棙巕偑壽惻懳徾偲側傝傑偡丅


** 怽崘Form1040傪梡堄偟偰撉傓偲傢偐傝傗偡偄偲巚偄傑偡丅IRS偺HP偐傜僟僂儞儘乕僪偱偒傑偡丅
http://www.irs.gov/formspubs/lists/0,,id=97817,00.html
偙偺僒僀僩偐傜慡偰偺Form傪庤偵擖傟傞偙偲偱偒傑偡偑丄慡偰偑帋尡偵弌傞偺偱側偔丄偙偺拞偺嬌堦晹偱偡丅偨偩丄婎杮偲側傞傕偺偼偙偺Form1040偱偡偐傜丄偙偺僼僅乕儉偺僷僞乕儞偑暘偐傞偲懠傕憐憸偱偒傞偲巚偄傑偡丅

埲忋

僆僼傿僗傾儊儕僇乮Office America乯
拞愳丂恀桼旤
URL:丂http://www.applycpa.com
E-mail: officeamerica@applycpa.com
採嫙僾儘僌儔儉丗丂
Roger CPA Review丂丂丂丂 http://www.rogercpareview.com/
ERES乮暷崙妛楌怰嵏婡娭乯http://www.eres.com/
posted by Mayumi at 13:41 | TrackBack(0) | 擔婰
偙偺婰帠傊偺僩儔僢僋僶僢僋URL
http://blog.sakura.ne.jp/tb/23867564

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