P1-U15 · PART 1 · SOURCE CYCLE 2026-2027
Additional Taxes and Credits
How to complete this unit
This unit uses 16 source-gated recall cards and 15 admissible practice questions. Complete the sequence in order; the unreleased wiki prose remains outside the learner path.
- 1 · LearnBuild the rule
Answer each recall prompt before opening it. Then learn the exact rule, test the controlling facts through four quick challenges, explore common questions, and finish with one own-words teach-back.
- 2 · ApplyUse it in context
Complete at least 15 mapped questions over two sessions. Review the explanation even when the answer is correct.
- 3 · ProveTest readiness
Use the Part 1 mock under time pressure. Return here for every flagged or missed concept before the next attempt.
Verified recall questions
Only cards whose complete question and answer were checked against exact primary-authority evidence appear here. Stable unit ownership gathers this lesson across 1 textbook collection.
Q1.What are the NIIT rate and threshold for a single filer?
3.8%, with a $200,000 modified-AGI threshold.
Q2.Which schedule reports federal employment taxes for household employees?
Schedule H (Form 1040).
Q3.Recall the rule for this EA objective in Preliminary Work And Taxpayer Data: Minor children's unearned income (“Kiddie” tax)
Form 8615
Q4.Recall the rule for this EA objective in Taxation: Alternative minimum tax and credit for prior year
Form 6251
Q5.Recall the rule for this EA objective in Taxation: Self-employment tax
Schedule SE (Form 1040)
Q6.Recall the rule for this EA objective in Taxation: Excess Social Security withholding
The excess may be claimed as a credit on the income tax return
Q7.Recall the rule for this EA objective in Taxation: Tax provisions for members of the clergy
They are generally net earnings from self-employment
Q8.Recall the rule for this EA objective in Taxation: Additional Medicare tax
0.9%
Q9.Recall the rule for this EA objective in Taxation: Uncollected Social Security and Medicare tax
Schedule 2 (Form 1040)
Q10.Recall the rule for this EA objective in Taxation: Other taxes (e.g., first time homebuyer credit repayment)
Form 5405
Q11.What is the alternative minimum tax for individuals?
a parallel tax system that recomputes taxable income with AMT adjustments and preferences the taxpayer pays the higher of regular tax or tentative minimum tax Form 6251 is used to compute AMT when required
Q12.What is the kiddie tax in general terms?
certain unearned income of a child is taxed at rates that limit the benefit of the child's lower brackets it generally applies to children under a statutory age threshold and to full-time students under a higher age who do not provide their own support parents may elect to include the child's interest and dividends on their return when conditions are met
Q13.What is the Net Investment Income Tax?
an additional tax on the lesser of net investment income or modified AGI over the applicable threshold net investment income generally includes interest, dividends, capital gains, rental and passive income, and similar items less related deductions it is computed on Form 8960
Q14.When does a household employer generally have federal employment-tax responsibilities?
when cash wages to a household employee reach the annual threshold for Social Security and Medicare withholding FUTA may also apply at its own wage threshold Schedule H is commonly used to report household employment taxes on the employer's individual return
Q15.Sasha and Anton are married and file jointly. Both are U.S. citizens living and working in Poland, their tax home. They received the following income in 2025: • Foreign wages Sasha earned in Poland: $139,000 • Foreign wages Anton earned in Poland: $90,000 • Dividend income Anton earned on his investments: $11,800 • Rental income from a passive rental property in Poland: $7,900 Anton owns the rental property and is the sole owner listed on the deed. Sasha and Anton both qualify to take the foreign earned income exclusion on their joint tax return. What is the total amount of qualifying foreign-earned income that Sasha and Anton can exclude in 2025?
$220,000
Q16.All of the following statements are correct about the alternative minimum tax except:
The tentative minimum tax is figured in addition to a taxpayer's regular tax.
Ready to move on?
- ▸ Explain at least 80% of these 16 rules without opening the answer, twice on different days.
- ▸ Score 80% across 15 or more mapped questions over two sessions, not one memorized round.
- ▸ Complete a timed Part 1 mock and return to this unit if its concepts remain flagged or missed.
Use these checks to choose your next study action. They do not predict a PSI scaled score.