Table of Contents
Chapter
1 - Family Tax Planning Section 1
Innocent Spouse Relief - '6015
Disadvantages of a Separate Return
Advantages of a Separate Return
Joint Return after Separate Returns
Phaseout of Exemptions Suspended
Children of Divorced or Separated Parents
Fees to Obtain Alimony or Protect Income -
'212(1) & (2)
Fees to Obtain Property - '1012 & 1016
Married v. Unmarried Tax Rate Comparison
Unearned Income of Children Under 18 - The
"Kiddie Tax"
Exclusion from Income for Employer Reimbursements
Child or Dependent Care Credit - '21
Qualifying Out-of-the-home Expenses
Dependent Care Assistance - '129
Dependent Care Assistance - '129
Work-Related Educational Expenses - '162
Education Required by Employer or by Law
Education to Maintain or Improve Skills
HOPE (with American Opportunity modifications)
Credit
Chapter 1 - Section Review Questions
Chapter 1 - Family Tax Planning Section 2
Education Savings (or Coverdell) Accounts - '530
Qualified Higher Education Expenses
Qualified Tuition Programs - '529
Education Expenses - '529(e)(3)
Cancellation of Student Loans - '108
Higher Education Expense Deduction (Expired)-
'222
IRA Withdrawals for Education - '72(t)
Scholarships & Fellowships - '117
Educational Savings Bonds - '135
Health Insurance For Self-Employed
Charitable Contributions - '170
Requirements for Deductibility
Casualty & Theft Losses - '165
Two Year Ownership & Use Requirements
Tacking of Prior Holding Period
Moving Expenses Suspended - '217
Home Acquisition Debt Modified
Exception - Fully Deductible Points
Passive Activity Loss Property
Qualified Domestic Relations Order
Contingency Relating To the Child
Clearly Associated With a Contingency
Portability Deceased Spousal Unused Exclusion
Amount
Impact of Spousal Portability on Trust B
Chapter 1 - Section 2 Review Questions