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Here are some notes that may help you in your training
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1.Sign onto website https://www.jhnet.com/
Processing Center Code: CBD
User name:
Password:
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Week 1. Session 1-Filing Information
Session 2-Exemptions and Dependents
Week 2. Session 3-Filing Basics
Session 4- Employee Compensation
On-Line Module-General Filing Information ( FOUND
UNDER MY TOOLS> CATALOG>SEARCH)
WEEK 3. SESSION 5- Interest and Dividends
SESSION 6-State Refunds & Alimony
WEEK 4.SESSION7-Basis and Depreciation
SESSION 8.-Special Considerations for
Depreciation
WEEK 5. Session 9.-SELF EMPLOYMENT
On-Line Module 2013 Spotlight on 1099-MISC
On-LineModule Spotlight on Schedule C
WEEK 6. On-Line Module Kids Stuff Preparing Returns
for Childcare Providers
On-Line Module Preparing Returns for Truckers
Session 10 –Capital Gains and Losses
On-line Module2013 Spotlight on Schedule D

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WEEK 7. Session 11-Reitrement Distribution
On-Line Module Spotlight on 1099 –R
Session 12- Residential Rental Property & Flow
Through Entities
WEEK 8. Session 13- Government Payments and Other
Income
Session 14-Adjustment to Income
Session 15 MID TERM REVIEW
WEEK 9. Session 16 Standard and Itemized Deductions
On-Line Module-2013 Spotlight on Schedule A
Session 17- Miscellaneous Itemized Deductions
WEEK 10. Session 18 –Tax and Childcare Credits
Session 19-Education Credits
Session 20. Saver’s Credit & Child Tax Credit
WEEK 11. Session 21- Other Taxes and Payments
Session 22- Earned Income Tax Credit
On-line Module-Earned Income Credit
WEEK 12.Session 23-Refund & Balance Due
Session 24-Tac Return Review and Electronic
Filing
On-Line Module Preparing Amended Returns
WEEK 13. Session 25- Practices, Procedures and Ethics
Session 26 Final Review
On-Line Module Ethics & Due Diligence
Requirements
*A citizen or resident of the United States
must file a federal individual income
tax return if they are required to file.
*How Do you know if they are required to
file?
Collecting biographical data is the first
critical step to answering the filing
question. The type of biographical
date that must be collected can be
categorized into four key areas.
Citizenship and Residency
Date of Birth and Age
Marital Status
Dependents

Biographical Data is also
used when an individual
is required to file a tax
return to determine how
an individual should
report and calculate
their tax return entries.
A Persons citizenship
and residency are
important for
determining whether and
how and individual must
file a tax return.
 Invidividual Taxpayers
basically fit into two
categories Resident or
Non Resident. A non
Resident is also
referred to as a Alien.
 There are three
categories of Alien and
they are; resident, Non
Resident, or dual status
taxpayer.


http://www.irs
.gov/pub/irspdf/p519.pdf




Generally an
individuals age on
December 31st
determines how old
they are for tax
purposes.
There is an exception
to the determination
of an individuals age.
An individual may be
considered 65 on the
day before their
birthday only if they
65th Birthday is on Jan
1st.



ww.irs.gov/pub/irspdf/f1040
There are five Standard Filing
categories into which
individuals can fit
The categories are
Most taxpayers
Dependent taxpayers
Children
Self-Employed Individuals
Aliens
If an individual does not meet
their categories filing
requirements there are
situations when they still
need or should file a tax
return.
The two other categories that
cover these situations are
Others required to file and
others that should file.




Community Property
 When calculating
gross income to
determine filing
requirements,
community property
rules when all of
the following are
true for the
taxpayer.
 Married
Lives in a Community
Property State
 Does not file a
joint return with

Arizona, Idaho, Californi
a
,Louisiana, Nevada, New
Mexico, Texas, Washingt
on, and Wisconsin are
Community Property
States
For more information on
Community Property
rules see IRS Publication
17 part 1




Dependents must file
if their unearned or
gross income meets the
corresponding
threshold amounts for
their marital
status, age, and
blindness.
Unearned , earned and
gross Income only
refers to the income
of the dependent
individual even if
their filing status is
MFJ and their spouse
had income.

Gross income is
taxable earned
income plus taxable
unearned income

To further
determine if a tax
payer is considered
blind for tax
purposes refer to
tax publication 17
part 5 Standard
Deductions and
Itemized
deductions.



If You have further questions
please contact
Dona Farmer at 540-583-0845
donafarmer@ymail.com





Or Lauren Cappello
540-589-5161
Lmicianocappello@yahoo.com



https://www.facebook.com/pages/JacksonHewitt-in-Virginia/208631722630141



Lauren Summary

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Session 1 review2013 basic taxslideshow

  • 1. Here are some notes that may help you in your training
  • 2.  1.Sign onto website https://www.jhnet.com/ Processing Center Code: CBD User name: Password:
  • 3.                 Week 1. Session 1-Filing Information Session 2-Exemptions and Dependents Week 2. Session 3-Filing Basics Session 4- Employee Compensation On-Line Module-General Filing Information ( FOUND UNDER MY TOOLS> CATALOG>SEARCH) WEEK 3. SESSION 5- Interest and Dividends SESSION 6-State Refunds & Alimony WEEK 4.SESSION7-Basis and Depreciation SESSION 8.-Special Considerations for Depreciation WEEK 5. Session 9.-SELF EMPLOYMENT On-Line Module 2013 Spotlight on 1099-MISC On-LineModule Spotlight on Schedule C WEEK 6. On-Line Module Kids Stuff Preparing Returns for Childcare Providers On-Line Module Preparing Returns for Truckers Session 10 –Capital Gains and Losses On-line Module2013 Spotlight on Schedule D                      WEEK 7. Session 11-Reitrement Distribution On-Line Module Spotlight on 1099 –R Session 12- Residential Rental Property & Flow Through Entities WEEK 8. Session 13- Government Payments and Other Income Session 14-Adjustment to Income Session 15 MID TERM REVIEW WEEK 9. Session 16 Standard and Itemized Deductions On-Line Module-2013 Spotlight on Schedule A Session 17- Miscellaneous Itemized Deductions WEEK 10. Session 18 –Tax and Childcare Credits Session 19-Education Credits Session 20. Saver’s Credit & Child Tax Credit WEEK 11. Session 21- Other Taxes and Payments Session 22- Earned Income Tax Credit On-line Module-Earned Income Credit WEEK 12.Session 23-Refund & Balance Due Session 24-Tac Return Review and Electronic Filing On-Line Module Preparing Amended Returns WEEK 13. Session 25- Practices, Procedures and Ethics Session 26 Final Review On-Line Module Ethics & Due Diligence Requirements
  • 4. *A citizen or resident of the United States must file a federal individual income tax return if they are required to file. *How Do you know if they are required to file? Collecting biographical data is the first critical step to answering the filing question. The type of biographical date that must be collected can be categorized into four key areas. Citizenship and Residency Date of Birth and Age Marital Status Dependents Biographical Data is also used when an individual is required to file a tax return to determine how an individual should report and calculate their tax return entries.
  • 5. A Persons citizenship and residency are important for determining whether and how and individual must file a tax return.  Invidividual Taxpayers basically fit into two categories Resident or Non Resident. A non Resident is also referred to as a Alien.  There are three categories of Alien and they are; resident, Non Resident, or dual status taxpayer.  http://www.irs .gov/pub/irspdf/p519.pdf
  • 6.   Generally an individuals age on December 31st determines how old they are for tax purposes. There is an exception to the determination of an individuals age. An individual may be considered 65 on the day before their birthday only if they 65th Birthday is on Jan 1st.  ww.irs.gov/pub/irspdf/f1040
  • 7. There are five Standard Filing categories into which individuals can fit The categories are Most taxpayers Dependent taxpayers Children Self-Employed Individuals Aliens If an individual does not meet their categories filing requirements there are situations when they still need or should file a tax return. The two other categories that cover these situations are Others required to file and others that should file.
  • 8.   Community Property  When calculating gross income to determine filing requirements, community property rules when all of the following are true for the taxpayer.  Married Lives in a Community Property State  Does not file a joint return with Arizona, Idaho, Californi a ,Louisiana, Nevada, New Mexico, Texas, Washingt on, and Wisconsin are Community Property States For more information on Community Property rules see IRS Publication 17 part 1
  • 9.   Dependents must file if their unearned or gross income meets the corresponding threshold amounts for their marital status, age, and blindness. Unearned , earned and gross Income only refers to the income of the dependent individual even if their filing status is MFJ and their spouse had income. Gross income is taxable earned income plus taxable unearned income To further determine if a tax payer is considered blind for tax purposes refer to tax publication 17 part 5 Standard Deductions and Itemized deductions.
  • 10.   If You have further questions please contact Dona Farmer at 540-583-0845 donafarmer@ymail.com    Or Lauren Cappello 540-589-5161 Lmicianocappello@yahoo.com  https://www.facebook.com/pages/JacksonHewitt-in-Virginia/208631722630141  Lauren Summary

Editor's Notes

  1. >Once on JHnet homepage go to Other useful links (bottom right corner) Click on learning center.>Once on learning center,your mandatory modules are under My Learning... My Learning plans>The other modules can be found within the Learning Center under Tools at top &Search catalog
  2. Federal Tax Form 1040Talk to tax preparer to avoid misspellings and transposed numbers
  3. Refer to Publication 519 US Tax Guides for Aliens for more information about non resident and dual status aliens.
  4. Arizona, Idaho, California ,Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin are Community Property StatesFor more information on Community Property rules see IRS Publication 17 part 1
  5. Gross income is taxable earned income plus taxable unearned incomeTo further determine if a tax payer is considered blind for tax purposes refer to tax publication 17 part 5 Standard Deductions and Itemized deductions.