차근차근 재무 공부 기록장

* aicpa 홈페이지 final blue print에서 발취https://www.aicpa-cima.com/resources/download/learn-what-is-tested-on-the-cpa-exam Learn what to study for the CPA ExamThe CPA Exam Blueprints are a foundational study tool detailing all eligible CPA Exam content. Learn more about the Exam’s topics and format.www.aicpa-cima.com

25Ksocial security benefits taxable if MAGI exceeds certian threshold50% 25K single 32K MFJ, 85% 34K single 44K MFJ Deductible loss, Materially participated rental activity25K-50%(AGI-100K)  250KSale or exchange of principal residence(sec121)1) Up to 500,000 of gain for MFJ(single 250,000) excluded from sale of principal residence2) RequirementsPrincipal residence > must be owned+occupied for 2/..