Taxable Income

Practice Questions

CPA Regulation (REG) › Taxable Income

Questions
6
1

Parker was employed for part of the year. Parker received $35,000 of wages, $6,400 from a state unemployment compensation plan, and $2,000 from her former employer’s company paid supplemental unemployment benefit plan. What is the amount of Parker’s gross income?

2

The following year-1 annual report was received by Clark from the qualified defined contribution plan provided by Clark's employer:

  • Beginning balance: $12,700
  • Employer contribution: 600
  • Plan earnings: 250
  • Ending balance: $13,550

What income must be included in Clark's gross income for year 1?

3

With regard to the inclusion of Social Security benefits in gross income, for the Year 18 tax year, which of the following statements is correct?

4

Of the following, which is an itemized deduction?

5

A cash basis taxpayer should report gross income:

6

Of the following amounts, which represents an adjustment to AGI for the current tax year?

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