2001 Income Tax Seminar Material Part II

Table of Contents / Page No.

2001 FEDERAL FORMS UPDATE
Form 1040 Individual Income Tax Return 1, 101
Schedule A Itemized Deductions 3, 112
Schedule B Interest and Dividend Income 4, 119
Schedule C Profit or Loss From Business 5, 120
Schedule D Capital Gains and Losses 7, 126
Schedule E Supplemental Income and Loss 9, 137
Schedule EIC Earned Income Credit 17, 141
FEDERAL DEVELOPMENTS, RULINGS AND DECISIONS
FICA and Employment Taxes 201
Reporting and Withholding 205
Income 207
Itemized Deductions 208
Business Items 211
Sales 228
Earned Income Credit 233
Education Credits 234
Innocent Spouse 235
Estimates 237
Gift and Estate Tax 238
Retirement Plans 240
IRS Potpourri 243
Tax Planning Considerations 255
2002 and Beyond 259
2001 TAX LAW SUMMARY
2001 Tax Law 301
TAX PLANNING STRATEGIES AND CONSIDERATIONS
Tax Planning 401
REFERENCE SECTION
Worksheets REF - 1
WISCONSIN
Wisconsin Update WI - 1