Companion to PPC's 1040 Deskbook - Course 3 - Tax Calculations and Payments (TDBTG223)  

Identify appropriate solutions for issues related to the self-employment tax.

Recognize how to compute the alternative minimum tax and address related issues.

Identify rules and requirements related to the kiddie tax.

Determine what qualifies as a lump-sum distribution and how to address distributions of employer securities.

Identify the rules for excess contribution, early distribution, and 10% and 50% excise taxes.

Recognize how the 3.8% net investment income tax and the 0.9% Medicare tax work.

Recognize how to make estimated tax payments in various circumstances and the optional tax payment methods that are available.