Taxable Income - CPA Regulation (REG)

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Question

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?

Answer

Clark did not receive the money in the qualified defined contribution plan, and as such will not have to report the income. Depending on the type of defined contribution plan, Clark may have to report benefits received as income, but only after he is eligible for regular distributions from the retirement plan.

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Question

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?

Answer

Inclusion of Social Security benefits in gross income is largely dependent on the amount and types of other income a taxpayer receives in the year. The result is that these benefits may not be taxed at all, or that at most 85% of benefits will be included in gross income.

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Question

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?

Answer

Each of these items is included in taxable income. Wages are generally taxable, as are any unemployment benefits received, no matter the source.

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Question

A cash basis taxpayer should report gross income:

Answer

A cash basis taxpayer should report gross income for the year in which income is either actually or constructively received, whether in cash or in property.

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Question

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

Answer

Alimony paid to a former spouse based on a divorce agreement executed on or before 12/31/18 is an adjustment to gross income.

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Question

Of the following, which is an itemized deduction?

Answer

Qualified charitable contributions are the only itemized deductions listed here.

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