THE HAITIAN TAX ACADEMY · IRS 2024–2025
Revni pou Rapòte
Wages, interest, retirement, gig work, investments ak lòt kalite income.
63 gid nan kategori sa aMinister: employee oswa self-employed?
Konprann dual tax status yon minister pou income tax ak Social Security tax.
Li gid The Haitian Tax Academy a →02CLERGY TAX · 6 minit · TAX YEAR 2024Housing allowance pou clergy
Revize exclusion pou designated rental allowance oswa parsonage ak limit li yo.
Li gid The Haitian Tax Academy a →03CLERGY TAX · 6 minit · TAX YEAR 2024Self-employment tax sou ministerial earnings
Idantifye compensation ak housing amounts ki antre nan net earnings from self-employment.
Li gid The Haitian Tax Academy a →04CLERGY TAX · 6 minit · TAX YEAR 2024Form 4361 ak exemption pou ministers
Konprann narrow exemption from self-employment tax pou ministerial services.
Li gid The Haitian Tax Academy a →05CLERGY TAX · 6 minit · TAX YEAR 2024Income pou members of religious orders
Revize tax treatment sèvis yon member fè kòm agent of the order oswa poukont li.
Li gid The Haitian Tax Academy a →06CLERGY TAX · 6 minit · TAX YEAR 2024Church employee income ak Social Security
Konprann special treatment lè yon church te chwazi exemption from employer Social Security taxes.
Li gid The Haitian Tax Academy a →07CLERGY TAX · 6 minit · TAX YEAR 2024Business expenses pou clergy
Allocate depans ant taxable ak tax-exempt ministerial income.
Li gid The Haitian Tax Academy a →08CLERGY TAX · 6 minit · TAX YEAR 2024Estimated tax pou ministers ak clergy
Planifye peman lè withholding pa kouvri income tax ak self-employment tax.
Li gid The Haitian Tax Academy a →09SALE OF HOME · 6 minit · TAX YEAR 2024Èske vann kay la dwe rapòte?
Detèmine si sale of home la mande Form 8949, Schedule D oswa lòt reporting.
Li gid The Haitian Tax Academy a →10SALE OF HOME · 6 minit · TAX YEAR 2024Ownership Test ak Use Test
Verifye de ane ownership ak de ane use pandan five-year period la.
Li gid The Haitian Tax Academy a →11SALE OF HOME · 6 minit · TAX YEAR 2024Maximum exclusion sou sale of home
Konprann limit jeneral gain exclusion selon filing status ak kondisyon spouses yo.
Li gid The Haitian Tax Academy a →12SALE OF HOME · 6 minit · TAX YEAR 2024Partial exclusion lè full tests yo pa satisfè
Evalye reduced maximum exclusion pou work, health oswa unforeseen circumstances.
Li gid The Haitian Tax Academy a →13SALE OF HOME · 6 minit · TAX YEAR 2024Adjusted basis kay la
Kòmanse ak cost epi ajiste pou improvements, credits, depreciation ak lòt events.
Li gid The Haitian Tax Academy a →14SALE OF HOME · 6 minit · TAX YEAR 2024Selling expenses lè ou vann kay
Idantifye commissions, advertising, legal fees ak lòt direct selling costs.
Li gid The Haitian Tax Academy a →15SALE OF HOME · 6 minit · TAX YEAR 2024Home-office depreciation lè kay la vann
Konprann pati gain ki pa ka excluded poutèt depreciation allowed oswa allowable.
Li gid The Haitian Tax Academy a →16SALE OF HOME · 6 minit · TAX YEAR 2024Sale of home pou surviving spouse
Revize special timing ak ownership/use rules apre lanmò yon spouse.
Li gid The Haitian Tax Academy a →17TAXABLE INCOME · 6 minit · TAX YEAR 2024Taxable oswa nontaxable income?
Sèvi ak règ inclusion ak exclusion yo anvan ou deside kote yon amount ale.
Li gid The Haitian Tax Academy a →18TAXABLE INCOME · 6 minit · TAX YEAR 2024Employee compensation ak fringe benefits
Revize wages, bonuses, awards ak taxable fringe benefits anplwaye resevwa.
Li gid The Haitian Tax Academy a →19TAXABLE INCOME · 6 minit · TAX YEAR 2024Barter ak digital-asset income
Rapòte fair market value property oswa sèvis yon taxpayer resevwa nan echanj.
Li gid The Haitian Tax Academy a →20TAXABLE INCOME · 6 minit · TAX YEAR 2024Life-insurance proceeds ak tax
Konprann kilè death benefits, interest oswa surrendered-policy proceeds kapab taxable.
Li gid The Haitian Tax Academy a →21TAXABLE INCOME · 6 minit · TAX YEAR 2024Scholarships ak fellowship grants
Separe qualified education expenses ak amounts pou room, board oswa services.
Li gid The Haitian Tax Academy a →22TAXABLE INCOME · 6 minit · TAX YEAR 2024Disability ak sickness benefits
Detèmine taxability selon kiyès ki te peye premiums ak kalite plan an.
Li gid The Haitian Tax Academy a →23TAXABLE INCOME · 6 minit · TAX YEAR 2024Canceled debt kòm income
Konprann general rule ak exclusions tankou bankruptcy oswa insolvency.
Li gid The Haitian Tax Academy a →24TAXABLE INCOME · 6 minit · TAX YEAR 2024Recoveries, refunds ak reimbursements
Aplike tax-benefit rule lè yon taxpayer rekipere yon kantite li te dedwi anvan.
Li gid The Haitian Tax Academy a →25ASSET DISPOSITIONS · 6 minit · TAX YEAR 2024Kijan pou kalkile gain oswa loss sou yon asset
Konpare amount realized ak adjusted basis apre selling expenses ak adjustments.
Li gid The Haitian Tax Academy a →26ASSET DISPOSITIONS · 6 minit · TAX YEAR 2024Capital asset oswa ordinary asset?
Klasifye property a anvan ou kalkile tax treatment gain oswa loss la.
Li gid The Haitian Tax Academy a →27ASSET DISPOSITIONS · 6 minit · TAX YEAR 2024Form 4797 pou business property
Rapòte sale, exchange oswa involuntary conversion business assets.
Li gid The Haitian Tax Academy a →28ASSET DISPOSITIONS · 6 minit · TAX YEAR 2024Section 1231 gains ak losses
Konprann netting rules pou qualifying business property held plis pase yon ane.
Li gid The Haitian Tax Academy a →29ASSET DISPOSITIONS · 6 minit · TAX YEAR 2024Section 1245 depreciation recapture
Reklasifye gain sou anpil depreciable personal property kòm ordinary income.
Li gid The Haitian Tax Academy a →30ASSET DISPOSITIONS · 6 minit · TAX YEAR 2024Section 1250 real-property gain
Revize depreciation treatment lè depreciable real property vann.
Li gid The Haitian Tax Academy a →31ASSET DISPOSITIONS · 6 minit · TAX YEAR 2024Like-kind exchange pou real property
Konprann deferral rules lè qualifying business oswa investment real property echanje.
Li gid The Haitian Tax Academy a →32ASSET DISPOSITIONS · 6 minit · TAX YEAR 2024Involuntary conversions
Jere theft, casualty, condemnation oswa lòt forced disposition yon asset.
Li gid The Haitian Tax Academy a →33INVESTMENTS · 6 minit · TAX YEAR 2024Taxable ak tax-exempt interest
Separe bank interest, bond interest, original issue discount ak tax-exempt amounts.
Li gid The Haitian Tax Academy a →34INVESTMENTS · 6 minit · TAX YEAR 2024Ordinary ak qualified dividends
Konprann diferans ki afekte tax rate sou dividend income.
Li gid The Haitian Tax Academy a →35INVESTMENTS · 6 minit · TAX YEAR 2024Capital gains ak losses sou investments
Kalkile proceeds, basis, adjustments ak holding period pou securities.
Li gid The Haitian Tax Academy a →36INVESTMENTS · 6 minit · TAX YEAR 2024Wash-sale rule
Evite premature loss deduction lè substantially identical securities achte toupre sale at a loss.
Li gid The Haitian Tax Academy a →37INVESTMENTS · 6 minit · TAX YEAR 2024Investment interest expense
Kalkile deduction ki limite ak net investment income.
Li gid The Haitian Tax Academy a →38INVESTMENTS · 6 minit · TAX YEAR 2024Options, futures ak straddles
Rekonèt special timing ak character rules pou advanced investment contracts.
Li gid The Haitian Tax Academy a →39INVESTMENTS · 6 minit · TAX YEAR 2024Bond premium ak market discount
Ajiste interest income ak basis lè yon bond achte anlè oswa anba redemption value.
Li gid The Haitian Tax Academy a →40INVESTMENTS · 6 minit · TAX YEAR 2024Mutual funds: distributions ak basis
Rapòte dividends, capital-gain distributions ak sale shares ak bon basis method.
Li gid The Haitian Tax Academy a →41FORM 2555 · 6 minit · TAX YEAR 2025Tax home nan yon foreign country
Verifye kote prensipal business oswa employment taxpayer la ye pou Form 2555.
Li gid The Haitian Tax Academy a →42FORM 2555 · 6 minit · TAX YEAR 2025Bona Fide Residence Test
Evalye uninterrupted period ki gen ladann yon full tax year ak nature residence lan.
Li gid The Haitian Tax Academy a →43FORM 2555 · 6 minit · TAX YEAR 2025Physical Presence Test
Konte 330 full days nan foreign countries pandan yon 12-month period.
Li gid The Haitian Tax Academy a →44FORM 2555 · 6 minit · TAX YEAR 2025Ki sa ki foreign earned income?
Separe compensation for services from passive oswa unearned foreign income.
Li gid The Haitian Tax Academy a →45FORM 2555 · 6 minit · TAX YEAR 2025Foreign Earned Income Exclusion
Kalkile maximum annual exclusion ak proration pou qualifying days.
Li gid The Haitian Tax Academy a →46FORM 2555 · 6 minit · TAX YEAR 2025Foreign housing exclusion ak deduction
Konprann qualified housing expenses, base amount ak location limits.
Li gid The Haitian Tax Academy a →47FORM 2555 · 6 minit · TAX YEAR 2025Lòd foreign housing ak earned-income exclusions
Aplike housing exclusion anvan foreign earned income exclusion san double counting.
Li gid The Haitian Tax Academy a →48FORM 2555 · 6 minit · TAX YEAR 2025Election ak revocation sou Form 2555
Konnen konsekans lè taxpayer la chwazi oswa revoke foreign-income exclusions.
Li gid The Haitian Tax Academy a →49REVNI · 7 minit · TAX YEAR 2025W-2 wages ak salaries sou Form 1040
Kijan pou revize Form W-2, federal withholding, state wages ak plizyè W-2.
Li gid The Haitian Tax Academy a →50REVNI · 7 minit · TAX YEAR 2025Tip income: sa ki dwe rapòte sou 2025 return nan
Cash tips, charged tips, allocated tips ak relasyon ant tip records, W-2 ak Form 1040.
Li gid The Haitian Tax Academy a →51REVNI · 7 minit · TAX YEAR 2025Interest income ak Form 1099-INT
Taxable interest, tax-exempt interest, nominee income ak kilè Schedule B nesesè.
Li gid The Haitian Tax Academy a →52REVNI · 7 minit · TAX YEAR 2025Dividends ak Form 1099-DIV
Ordinary dividends, qualified dividends, capital gain distributions ak foreign tax sou return 2025 la.
Li gid The Haitian Tax Academy a →53REVNI · 7 minit · TAX YEAR 2025Capital gains, losses ak Schedule D
Basis, holding period, Form 8949, capital loss limit ak carryover pou investments.
Li gid The Haitian Tax Academy a →54REVNI · 7 minit · TAX YEAR 2025Pensions, annuities ak Form 1099-R
Gross distribution, taxable amount, rollover, early distribution ak pension worksheets.
Li gid The Haitian Tax Academy a →55REVNI · 7 minit · TAX YEAR 2025Kilè Social Security benefits vin taxable?
Kijan Form SSA-1099, combined income ak worksheet detèmine taxable benefits.
Li gid The Haitian Tax Academy a →56REVNI · 7 minit · TAX YEAR 2025Unemployment compensation sou 2025 return nan
Kijan pou rapòte Form 1099-G unemployment, withholding ak repayments.
Li gid The Haitian Tax Academy a →57REVNI · 7 minit · TAX YEAR 2025Alimony: dat divorce agreement lan chanje tretman taks la
Diferans ant pre-2019 ak post-2018 divorce instruments pou alimony paid oswa received.
Li gid The Haitian Tax Academy a →58REVNI · 7 minit · TAX YEAR 2025Gig work ak Schedule C pou 2025
Income, ordinary and necessary expenses, 1099-NEC/1099-K ak self-employment tax.
Li gid The Haitian Tax Academy a →59REVNI · 7 minit · TAX YEAR 2025Rental income ak Schedule E
Rents, deposits, expenses, depreciation ak personal use yon rental property.
Li gid The Haitian Tax Academy a →60REVNI · 7 minit · TAX YEAR 2025Digital assets sou Form 1040: kestyon an ak reporting lan
Kijan pou reponn digital asset question lan epi separe holding, transfer, sale ak compensation.
Li gid The Haitian Tax Academy a →61REVNI · 7 minit · TAX YEAR 2025Foreign income: sitwayen ak rezidan ameriken dwe gade mondyal
Wages, interest, pensions ak lòt income soti aletranje sou yon U.S. federal return.
Li gid The Haitian Tax Academy a →62REVNI · 7 minit · TAX YEAR 2025Other income sou Schedule 1
Prizes, awards, jury duty, hobby income ak lòt amounts ki pa antre sou liy prensipal Form 1040 yo.
Li gid The Haitian Tax Academy a →63TAX FORMS · 5 minitDiferans ant W-2 ak 1099 pou yon tax preparer
Konprann diferans debaz ant wages sou Form W-2 ak diferan kalite income ki ka rapòte sou Forms 1099.
Li gid The Haitian Tax Academy a →