Description
An income tax return preparer’s guide providing detailed information about income tax benefits for qualifying child and qualifying relative dependency exemptions. Personal and dependency exemptions are discussed separately, as well as separate chapters on qualifying child and qualifying relative exemptions. The book also includes separate chapters on the child tax credit, child and dependent care credit and employer provided dependent care credit, earned income tax credit, and head of household filing status. Includes a quick reference eligibility table of all these benefits with separate, applicable Internal Revenue Code sections. James M. Hopkins, CPA, has over thirty years teaching income tax accounting and all upper level accounting classes at Morningside College in Sioux City, IA. In addition, he had thirteen years in public accounting and private industry before starting a teaching career. Having retired from full-time teaching, he is now an adjunct professor and has a tax consulting practice.
