TAX2000 Income Tax I (Individual Tax)

Faculty Contact Information

Office Phone:		954-201-7900
Department Phone:		954-201-7900
Department Fax:		954-201-6954
Email:		All communication should be through the course email tool. Use my BC email ONLY if you are unable to access the course email: npringle@broward.edu
Online Office Hours:		Day(s): Monday & Wednesday Time: 1:00 PM- 3:00 PM Meeting Location: Chat, Discussion, Pager, or outside program such as Skype. I will be online during these days and hours.
Office Hours:		By Appointment Only
BC Safety Phone#:		954-201-HELP (4357)

Return to Table of Contents

Course Description

This course covers principles of federal income taxation applicable to individuals. The course is designed for students to acquire the basic knowledge necessary in the preparation of individual tax returns. Sample tax returns will be prepared.  The introduction to tax course may be the most valuable college you take as the topics relate to everyone. In the US, we all share the requirement to know about and comply with the tax laws. If we are not in compliance, we can face civil and/or criminal penalties. Many people become familiar with tax preparation software. However, the software programs are not a substitute for the information learned in this class. “The hardest thing in the world to understand is the income tax.” — Albert Einstein, physicist.

Return to Table of Contents

General Course Outcomes

1.0   The students should be able to discuss general concepts of the United States tax law and prepare a sample individual tax return. 2.0   The students should be able to define the components of gross income and explain the items that are included and excluded from gross income.
3.0 The students should be able to determine and detail the items deducted from gross income in arriving at adjusted gross income.4.0 The students should be able to list itemized deductions and complete Schedule A of Form 1040. |5.0 The students should be able to list and define the individual alternative minimum tax and the common tax credits. 6.0 The students should be able to complete a Schedule C of Form 1040 which defines and illustrates accounting periods, account methods, bad debts, depreciation, inventories, and retirement plans. 7.0 The students should be able to apply the tax law relative to capital gains and losses to include the common non-recognition provisions of like-kind exchanges, involuntary conversions, and sale of a personal residence. 8.0 The students should be able to explain the income tax withholding system and other payroll taxes. 9.0 The students should be able to define and describe the process of filing, auditing, and closing a tax return.

Return to Table of Contents

Course Prerequisites

To maximize your chances for success in this course, make sure that you meet the following course course prerequisites:

• Course Prerequisites and Co-requisites: NONE
• Computer Knowledge and Skills:
  • Students in this course should be familiar with the following computer skills.
    • File Management - You should be familiar with finding and saving files on your computer.
    • The Internet - You should be familiar with connecting to the Internet through an Internet Service Provider or Network Connection.
    • Web Browser Software - You should be familiar with using web browser software to navigate the Internet and locate information.
    • Email - You should be familiar with sending and receiving email messages.
    • Discussions - You should be familiar with posting and reading discussion messages in a threaded format.
    • Attachments - You should be familiar with sending email messages with attached files.
    • Word Processing - You should be familiar with creating, editing, saving, and printing documents using Microsoft Word.
• Other Requirements
  • You'll need a BC email address to access the online portion of this course.
  • Obtain a County Library Card or University/College Library Card. You will need either a County Library Card which you may obtain at either North Campus or South Campus Library or a University/College Library Card from the Central Campus Library. These cards will allow you to use select library databases. (optional)
• Log into Course
  • The direct link for login is https://bconline.broward.edu.

Return to Table of Contents

Course Attendance and Participation Policy

Attendance/Withdrawal Policy:

During the first week of class, you must complete the online orientation, participate in the first discussion, etc.or you will be reported as a no-show and be withdrawn from the course. Simply logging into the course will not satisfy your attendance during this time. As with on-campus courses, students who are reported for non-attendance in an online course and are withdrawn are still responsible for paying for the course. If you do not complete the requirements of the first week of class, you should drop the course by the official drop/add deadline or expect to pay for the course. It is very important for you to actively participate in this online class. If you stop participating in class discussions, do not submit assignments, or fail to take quizzes or tests prior to the withdrawal date, you will be withdrawn from class and receive a W or, if it is your third attempt, an F. If you stop participating after the withdrawal date, you will receive an F. To avoid this situation, you should remain an active learner in this class and always communicate extenuating circumstances to me. Ongoing communication with the instructor is critical to your course success. Completion of tests, assignments, and other class activities are used as indicators of your participation in order to satisfy this reporting requirement.

Participation:

Regular, active, and meaningful participation in online learning activities is a critically important component of this course and is essential to your success. It is recommended that you log into the course several times during the online week. Frequency and quality of participation may affect your grade.

• Active participation is expected of all students in this course.
• Check your email and course discussions regularly. Ask questions.
• Post and respond to messages.

Return to Table of Contents

Computer Requirements

To complete the online segments of this course, you must have access to computer hardware and software that meets or exceeds BC's minimum hardware and software standards for e-learning courses. It is strongly recommended that you check your computer to verify that its hardware and software configuration meets or exceeds the BC standard.

• Is your computer ready for online learning? Click here to check it out.
• Additional Software required for this Course (optional) Assignments that require word processing must be submitted in Microsoft Word format. Documents created using Microsoft Works, or files that have ".txt", ".pdf", or ".asci" extensions will not meet course requirements. If you do not have proper software on your computer, you can use the Microsoft Word program on any of the "open lab" computers at any BC Learning Resource Center or in public libraries.
• Only word processing documents in Microsoft Word format will be accepted. Please virus check documents before sending them. ACG offers a free online virus check.

Return to Table of Contents

Required Course Materials

Required Texts: Essentials of Federal Income Taxation for Individuals and Business, 2014 Edition, CCH, Johnson, ISBN 978-0-8080-3637-1. This textbook is bundled with the CCH US Master Tax Guide 2014 ISBN: 978-0-8080-3564-0 and must be purchased from the BC Bookstore, Central campus.

Return to Table of Contents

Methods of Instruction

This is a 3-credit hour blended course. Normally, a 3-credit hour on-campus course would meet two times each week (during a 16 week term) for a total of 3 hours per week or 48 hours per term. In this class, we will not meet. Online activities will include graded discussions, graded assignments, and graded online exams. See the Course Schedule for a detailed description of online activities. Students are responsible for regularly reviewing the Course Schedule and completing all graded online assignments.

Return to Table of Contents

Course Schedule and Assignments

Read and refer to this document regularly. It will tell you what assignments you should complete, and how to complete them.

• Instructions for Discussion Postings: There will be four required discussions for this course. Discussions have a start and finish date and time. In order to get full credit for this assignment, you must provide a complete and thoughtful answer to the discussion question and reply to at least two other student’s post with a meaningful reply. “I agree with Jim” or Jane, that is a great answer” are examples of posts that are NOT meaningful.  You can agree or disagree with another student’s post, but you must support your position with research of the tax law.
• Instructions for Tests: There are three examinations in this course. The examinations are taken online. There are start and end dates and times. The exams are timed. Please do not miss these exams and please do not wait until the last minute. There are no makeups and there are no exceptions to the release dates and times. The exams are all multiple choice questions.
• Instructions for Assignments: The assignments in this course consist of nine CCH Studymate online courses. The CCH Studymate code to register comes with your textbook.  At the end of each unit, you must submit a scanned copy (or .pdf file) of your CCH Studymate certificate.  This is a pass fail assignment. If you pass the Studymate course, you will earn 60 points for each course