Adjustments to Income Workout

Types of Tax-Favored Arrangements

• Workout Resources
  • Publication 4491 Adjustments to Income
  • Intake/Interview & Quality Review Sheet
  • Adjustment to Income Job Aids from Publication 4012
• Educator Expenses
  • Case Study 1: Deductible Educator Expenses
  • Case Study 2: Deductible Educator Expenses
  • Case Study 3: Determining the Deduction
• Self-Employment Tax
  • Skills Warm Up: Deductible Portion of Self-Employment Tax
  • Case Study 1: Self-Employed Health Insurance Deduction
• Penalties for Early Withdrawal
  • Case Study 1: Form 1099-INT or Form 1099-OID
  • Case Study 2: Penalty on Early Withdrawal of Savings
  • Skills Warm Up: Penalty on Early Withdrawal
• Alimony Paid
  • Case Study 1: Obtaining the Information
  • Skills Warm Up: Alimony Paid
• IRA Contributions
  • Case Study 1: IRA Contributions
  • Case Study 2: IRA Compensation Requirement
  • Case Study 3: IRA Compensation Requirement
  • Skills Warm Up: IRA Contributions
  • Skills Warm Up: IRA Deduction
  • Case Study 4: Excess Contributions
  • Case Study 5: Employer Retirement Plans
  • Case Study 6: Employer Retirement Plans
  • Skills Warm Up: Employer Retirement Plans
• Types of Tax-Favored Arrangements
  • What is an HSA?
  • HSA Benefits
  • Individuals Who Qualify for an HSA
• High-Deductible Health Plan
  • High-Deductible Health Plan (HDHP)
• Contributions To HSAs
  • HSA Contributions
• HSA Limits on Contributions
  • HSA Contribution Limits
  • Rules for Married People
  • Limit on Contributions
• Distributions from an HSA
  • Distributions for Qualified Medical Expenses
  • Medical Expenses
• Reporting HSA Contributions, Distributions, and Deductions
  • Form 8889, Health Savings Accounts (HSAs)
  • Form 8889, Part I
  • Form 5498-SA
  • Form 8889, Part II
  • Unreimbursed Medical Expenses
  • Form 8889, Part III
• Student Loan Interest
  • Case Study 1: What is the Deduction?
  • Case Study 2: What is the Deduction?
  • Skills Warm Up: Deduction Amounts
  • Case Study 3: Who Can Claim the Deduction?
  • Case Study 4: Who Can Claim the Deduction?
  • Skills Warm Up: Student Loan Interest
  • Case Study 5: Eligible Student
  • Case Study 6: Determining the Deduction
  • Case Study 7: Deduction Limits
  • Skills Warm Up: Deduction Limits
  • Case Study 8: Student Loan Interest Deduction
• Jury Duty Pay
  • Skills Warm Up: Jury Duty Pay Given to Employer
• Other Adjustments to Income
  • Case Study 1: Adjusted Gross Income
• Out of Scope
  • Out of Scope Situations for VITA/TCE
• Skills Workout
  • Certification Warm Up: Question 1 of 5
  • Certification Warm Up: Drill & Practice
• More Resources and Practice
  • More Resources and Practice

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