{"id":33,"date":"2025-11-24T21:10:12","date_gmt":"2025-11-24T21:10:12","guid":{"rendered":"https:\/\/academy.reacherservices.com\/?post_type=product&p=33"},"modified":"2026-02-10T17:12:20","modified_gmt":"2026-02-10T17:12:20","slug":"bilingual-introductory-tax-course","status":"publish","type":"product","link":"https:\/\/academy.reacherservices.com\/es_mx\/product\/bilingual-introductory-tax-course\/","title":{"rendered":"Bilingual Introductory Tax Course"},"content":{"rendered":"
Part I:\u00a0Due Diligence and Penalties |\u00a0<\/i>Debida diligencia y sanciones<\/em><\/h5>\n

This chapter will cover tax preparer due diligence and penalties. When the taxpayer files a return with refundable credits the tax preparer needs to complete an accurate tax return and complete Form 8867, which is attached to the taxpayer\u2019s return.<\/p>\n

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Este cap\u00edtulo cubrir\u00e1 la diligencia debida y las sanciones del preparador de impuestos. Cuando el contribuyente presenta una declaraci\u00f3n con cr\u00e9ditos reembolsables, el preparador de impuestos debe completar una declaraci\u00f3n de impuestos precisa y completar el Formulario 8867, que se adjunta a la declaraci\u00f3n del contribuyente.<\/p>\n

Part\u00a0II:\u00a0Federal Tax Law<\/i><\/h5>\n

Compiling Taxpayers Information <\/i><\/p>\n

Preparing tax returns is an art; knowing which questions to ask will help determine the best tax situation for the individual. Just imputing information into software does not prepare an accurate tax return. The saying is true: \u201cgarbage in, garbage out\u201d. Entering incorrect information so that the taxpayer receives a higher refund is not the best situation for you or the client. This chapter provides you with a brief overview of current year forms and sample questions to determine the best tax position for the taxpayer. Asking the taxpayer, the right questions from the beginning provides the tax preparer accurate answers needed to complete the tax return.<\/p>\n

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La preparaci\u00f3n de declaraciones de impuestos es un arte; saber qu\u00e9 preguntas hacer ayudar\u00e1 a determinar la mejor situaci\u00f3n fiscal para la persona. La simple imputaci\u00f3n de informaci\u00f3n al software no prepara una declaraci\u00f3n de impuestos precisa. El dicho es cierto: \u201cbasura entra, basura sale\u201d. Ingresar informaci\u00f3n incorrecta para que el contribuyente reciba un reembolso mayor no es la mejor situaci\u00f3n para usted o el cliente. Este cap\u00edtulo le brinda una breve descripci\u00f3n de los formularios del a\u00f1o actual y ejemplos de preguntas para determinar la mejor posici\u00f3n fiscal para el contribuyente. Hacerle al contribuyente las preguntas correctas desde el principio le brinda al preparador de impuestos las respuestas precisas necesarias para completar la declaraci\u00f3n de impuestos.<\/p>\n

Filing Status, Dependents, and Deductions<\/i>
\n<\/i><\/p>\n

This chapter will present an overview of the Tax Cuts and Jobs Act standard deduction and what circumstances permit taxpayers to claim a higher standard deduction. You will also learn what an exemption is, what exemptions each of the filing statuses can claim, and how to identify a qualifying dependent.<\/p>\n

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Este cap\u00edtulo presentar\u00e1 una descripci\u00f3n general de la deducci\u00f3n est\u00e1ndar de la Ley de Reducci\u00f3n de Impuestos y Empleos y las circunstancias que permiten a los contribuyentes reclamar una deducci\u00f3n est\u00e1ndar m\u00e1s alta. Tambi\u00e9n aprender\u00e1 qu\u00e9 es una exenci\u00f3n, qu\u00e9 exenciones puede reclamar cada uno de los estados civiles de declaraci\u00f3n y c\u00f3mo identificar a un dependiente calificado.<\/p>\n

Income<\/i><\/p>\n

The IRS has the authority to tax all income from whatever source it is derived. This includes compensation for services, gains from dispositions of property, interest and dividends, rent and royalties, pensions and annuities, gambling winnings, and even illegal activities. All such income a person receives is collectively referred to as \u201cworldwide income.\u201d However, not all money or property is taxable or subject to tax. This chapter will cover the different types of taxable and nontaxable income and show you where and how to report such wages on a professionally prepared tax return. A tax professional must recognize the different kinds of taxable income, tax-exempt income, and other income included in Schedule 1, line 21, and must know how to figure out the taxable percentage on Social Security benefits.<\/p>\n

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El IRS tiene la autoridad para gravar todos los ingresos de cualquier fuente que se derive. Esto incluye la remuneraci\u00f3n por servicios, ganancias por disposiciones de propiedad, intereses y dividendos, alquileres y regal\u00edas, pensiones y anualidades, ganancias de juego e incluso actividades ilegales. Todos los ingresos que recibe una persona se denominan colectivamente \u00abingresos globales\u00bb. Sin embargo, no todo el dinero o propiedad es gravable o sujeto a impuestos. Este cap\u00edtulo cubrir\u00e1 los diferentes tipos de ingresos gravables y no gravables y le mostrar\u00e1 d\u00f3nde y c\u00f3mo declarar dichos salarios en una declaraci\u00f3n de impuestos preparada profesionalmente. Un profesional de impuestos debe reconocer los diferentes tipos de ingresos gravables, ingresos exentos de impuestos y\u00a0otros ingresos\u00a0<\/em>incluidos en el Anexo 1, l\u00ednea 21, y debe saber c\u00f3mo calcular el porcentaje imponible sobre los beneficios del Seguro Social.<\/p>\n

Tax Credits and Payments<\/i><\/p>\n

A nonrefundable tax credit reduces the amount of tax liability that may have to be paid. Unlike a deduction, which reduces the amount of income that is subject to taxation, a credit directly reduces the tax itself. There are two types of credits: nonrefundable, which cannot reduce tax liability below zero, and refundable, which can reduce tax liability below zero, resulting in the need for a refund.<\/p>\n

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Un cr\u00e9dito fiscal no reembolsable reduce el monto de la obligaci\u00f3n tributaria que debe pagarse. A diferencia de una deducci\u00f3n, que reduce la cantidad de ingresos sujetos a impuestos, un cr\u00e9dito reduce directamente el impuesto en s\u00ed. Existen dos tipos de cr\u00e9ditos: no reembolsables, que no pueden reducir la responsabilidad fiscal por debajo de cero, y reembolsables, que pueden reducir la obligaci\u00f3n tributaria por debajo de cero, lo que resulta en la necesidad de un reembolso.<\/p>\n

Adjustments to Income<\/i><\/p>\n

In this chapter, students will learn how various expenses are used to \u201cadjust\u201d or lower the taxpayer\u2019s income to arrive at his or her adjusted gross income (AGI). They will also learn how the Tax Cuts and Jobs Act (TCJA) has impacted adjustments at the federal level and how to handle any previous-year returns that preceded those TCJA-mandated changes.<\/p>\n

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En este cap\u00edtulo, los estudiantes aprender\u00e1n c\u00f3mo se utilizan los diversos gastos para \u00abajustar\u00bb o disminuir los ingresos del contribuyente para llegar a su ingreso bruto ajustado (AGI). Tambi\u00e9n aprender\u00e1n c\u00f3mo la Ley de Reducci\u00f3n de Impuestos y Empleos (TCJA) ha impactado los ajustes a nivel federal y c\u00f3mo manejar las declaraciones del a\u00f1o anterior que precedieron a los cambios exigidos por la TCJA.<\/p>\n

Itemized Deductions<\/i>
\n<\/i><\/p>\n

When computing taxable income, personal expenses cannot be claimed as itemized deductions; however, tax rules do allow for some deductions that are essential for daily living. These specific expenses are deductible as itemized deductions. A\u00a0standard deduction<\/i>\u00a0is a set amount that the taxpayer can claim based on his or her filing status.\u00a0Itemized deductions<\/i>\u00a0are shown on the tax return using Schedule A,\u00a0Itemized Deductions<\/i>. The taxpayer must decide whether to itemize deductions or use the standard deduction and should choose whichever option is best for their tax situation.<\/p>\n

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Al calcular el ingreso gravable, los gastos personales no pueden reclamarse como deducciones detalladas. Sin embargo, las reglas de impuestos permiten algunas deducciones que son esenciales para la vida diaria. Estos gastos espec\u00edficos son deducibles como deducciones detalladas. Una\u00a0deducci\u00f3n est\u00e1ndar\u00a0<\/em>es una cantidad fija que el contribuyente puede reclamar en funci\u00f3n de su estado civil de declaraci\u00f3n. Las\u00a0deducciones detalladas<\/em>\u00a0se muestran en la declaraci\u00f3n de impuestos utilizando el Anexo A,\u00a0Deducciones detalladas<\/em>. El contribuyente debe decidir si detallar las deducciones o usar la deducci\u00f3n est\u00e1ndar y debe elegir la opci\u00f3n que mejor se adapte a su situaci\u00f3n fiscal.<\/p>\n

<\/h6>\n
\n\n\n\n\n
Course Details<\/strong><\/td>\nIncluded in this course<\/strong><\/td>\n<\/tr>\n
Title: <\/strong>2024\u00a0<\/strong>Bilingual Introductory Tax Course
\nLevel:\u00a0<\/strong>Basic
\nDelivery Method:\u00a0<\/strong>Self-study<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

To earn certificate of completion:<\/strong><\/p>\n

\u2022 Pass Final with 70% (or better)<\/p>\n

\u2022 Complete course survey\u2022\u00a02-Part eBook
\n\u2022 Videos
\n\u2022 Practice Tax Return
\n\u2022 Final Exams<\/p>","protected":false},"excerpt":{"rendered":"

The content in this course includes both English and Spanish.
\nCE Credits: 8\u00a0<\/strong>Federal Tax Law,\u00a02\u00a0<\/strong>Regulatory Ethics
\n<\/strong><\/p>\n

The 2023\u00a0<\/strong>Bilingual<\/strong><\/em>\u00a0Introductory Course<\/em><\/strong>\u00a0<\/strong>covers short forms, Form 1040. The student will learn how the American Tax System began, how to interview the taxpayer to determine what filing status they should use and what tax credits the taxpayer may qualify for.<\/p>\n

At the end of this course, the student will be able to do the following:<\/p>\n

    \n
  • Explain how a nonrefundable credit affects the taxpayer\u2019s tax liability.<\/li>\n
  • Recognize what is professional responsibility in tax preparation.<\/li>\n
  • Realize what the tax preparer\u2019s responsibilities are to the taxpayer.<\/li>\n<\/ul>\n

    ————————————————————–<\/p>\n

    Cr\u00e9ditos de Educaci\u00f3n Continua (CE, por sus siglas en ingl\u00e9s):\u00a0<\/b>Ley de Impuesto Federal\u00a08<\/b>,\u00a0<\/b>\u00c9tica regulatoria\u00a02<\/b><\/span><\/p>\n

    El\u00a0curso introductorio de 2023\u00a0<\/i><\/b>cubre formularios cortos, el formulario 1040. <\/span>Los temas cubiertos en el curso son Introducci\u00f3n al Sistema Tributario Estadounidense, t\u00e9cnicas de entrevistas para determinar el estado civil de los contribuyentes, ciertos cr\u00e9ditos tributarios comunes reembolsables y no reembolsables y una descripci\u00f3n general de los ingresos.<\/p>\n

    Al finalizar este curso, el alumno podr\u00e1 hacer lo siguiente:<\/p>\n

      \n
    • Explicar\u00e1 c\u00f3mo un cr\u00e9dito no reembolsable afecta la obligaci\u00f3n tributaria del contribuyente.<\/li>\n
    • Reconocer\u00e1 qu\u00e9 es la responsabilidad profesional en la preparaci\u00f3n de impuestos.<\/li>\n
    • Se dar\u00e1 cuenta de cu\u00e1les son las responsabilidades del preparador de impuestos para con el contribuyente.<\/li>\n<\/ul>","protected":false},"featured_media":63,"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"product_brand":[],"product_cat":[27,28,29],"product_tag":[37,31],"class_list":{"0":"post-33","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-bilingual","7":"product_cat-courses","8":"product_cat-federal-courses","9":"product_tag-english","10":"product_tag-federal","11":"desktop-align-left","12":"tablet-align-left","13":"mobile-align-left","14":"ast-product-gallery-layout-horizontal-slider","15":"ast-product-gallery-with-no-image","16":"ast-magnify-disabled","17":"ast-product-tabs-layout-horizontal","19":"first","20":"instock","21":"virtual","22":"purchasable","23":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/academy.reacherservices.com\/es_mx\/wp-json\/wp\/v2\/product\/33","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/academy.reacherservices.com\/es_mx\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/academy.reacherservices.com\/es_mx\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/academy.reacherservices.com\/es_mx\/wp-json\/wp\/v2\/media\/63"}],"wp:attachment":[{"href":"https:\/\/academy.reacherservices.com\/es_mx\/wp-json\/wp\/v2\/media?parent=33"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/academy.reacherservices.com\/es_mx\/wp-json\/wp\/v2\/product_brand?post=33"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/academy.reacherservices.com\/es_mx\/wp-json\/wp\/v2\/product_cat?post=33"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/academy.reacherservices.com\/es_mx\/wp-json\/wp\/v2\/product_tag?post=33"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}