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It details the taxation of scholarships, fellowships, grants and awards, including qualified educational expenses versus taxable incidental expenses, with references to IRC sections and IRS publications.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/presentations/","Presentations",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/domestic-tax-presentation-agenda-and-filing-requirements/302056/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/domestic-tax-presentation-agenda-and-filing-requirements/302056.png","ImageObject",442,249,{"name":42,"@type":43},"Maya Linwood","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who is required to file a federal income tax return according to the presentation?","Question",{"text":62,"@type":63},"Federal U.S. citizens and resident alien taxpayers generally file Form 1040. Resident aliens are determined using the Alien Registration Card (Green Card) or the Substantial Presence Test, and filing may depend on 2023 income thresholds and filing status.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What is the “Kiddie Tax” and who must file Form 8615?",{"text":67,"@type":63},"The Kiddie Tax applies to children under age 18 and certain other children with unearned income over $2,500. Form 8615 must be filed when specific conditions are met, including filing requirement, unearned income level, age/student status, at least one parent alive at year-end, and not filing a joint return for 2023.",{"name":69,"@type":60,"acceptedAnswer":70},"When are scholarships or fellowships considered taxable in this presentation?",{"text":71,"@type":63},"Amounts used for qualified educational expenses (tuition and required enrollment/attendance fees, plus required books, supplies, and equipment) are generally non-taxable. Scholarships or fellowships become taxable when used for incidental expenses such as room and board, travel, optional equipment, or when they represent payment for services.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302056,1790141733,{"code":4,"msg":81,"data":82},"success",[83,87,92,97,102,107,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":85,"slug":86},11,90,"presentations",{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},12,"Resumes",80,"resumes",{"id":93,"doc_module":22,"doc_module_name":25,"category_name":94,"show_sort_weight":95,"slug":96},14,"Invoices",70,"invoices",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},15,"Posters",60,"posters",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},16,"Social Media",50,"social-media",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},17,"Forms",40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":84,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},962084928432,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Domestic Tax Presentation Harvard University Graduate School of Education  \nPresented by  \nRobert D. Underwood, CPA, MST  \n[runder@rcn.com](runder@rcn.com)  \nThe information in this presentation is for general informational purposes only, and should not be considered legal advice or personal tax advice. The federal and state income tax rules and requirements are complex and vary based on an individual’s personal tax situation. Individuals should refer to the form instructions, tax publications and information available on the Internal Revenue Service and MA Department of Revenue Services websites and/or consult with a personal tax advisor. Filing accurate federal and state individual  \nincome tax returns is the personal responsibility of each student.  \nPage 1  \nAgenda  \n• Filing Requirements  \n• Reportable Income  \n• Tax Forms  \n• Estimated Income Taxes  \n• Tax Credits  \n• Student Loan Interest  \n• State Income Taxes  \n• Q&A  \nPage 2  \nFiling Requirements  \nWho is required to file:  \n-Federal-US Citizens & Resident Alien taxpayers file form 1040  \n-Resident Aliens-Alien Registration Card aka \"Green Card\" or Substantial Presence Test  \n-2023 income thresholds requiring the filing of a federal income tax return  \n-Filing status  \nSingle, under age 65 $13,850  \nMarried filing jointly, under 65 $27,700  \nMarried filing separately, under 65 $5  \nHead of Household, under 65 $20,800  \nSingle, dependent of another taxpayer  \nUnearned income over $1,250 or  \nEarned income over $13,850 or  \nTotal income is greater than $1,150 or the earned income up to $13,450 plus $400.  \nPage 3  \nFiling Requirements, Cont.  \n• “Kiddie Tax” Form 8615  \no Applies to children under age 18 and certain other children described below with unearned income over $2,500 . This income is taxed at the parent’s rate if higher than the child’s.  \n• Who Must File:  \n• Form 8615 must be filed for any child who meets all of the following conditions:  \no 1. The child had more than $2,500 of unearned income  \no 2. The child is required to file a tax return  \no 3. The child is either:  \na. Was under the age of 18 at the end of 2023,  \nb. Was age 18 at the end of 2023 and didn’t have earned income that was more than half of the child’s support, or  \nc. Was a full-time student at least age 19 and under age 24 at the end of 2023 and didn’t have earned income that was more than half the child’s support  \no 4. At least one of the child’s parents was alive at the end of 2023  \no 5. The child doesn’t file a joint return for 2023  \nPage 4  \nFiling Requirements, Cont.  \n• Nonresident taxpayers  \no Nonresident taxpayers file form 1040NR-Reporting requirements vary depending on each individual's income sources and tax treaties, if applicable. NRA receive form 1042-S which reflects the taxable amount & tax withheld.  \n• Filing Options:  \no Residents can electronically or paper file tax forms. Free tax filing [options at](options at www.irs.gov/fi)[ ](options at www.irs.gov/fi)[www.irs.gov/fi](options at www.irs.gov/fi)ling/free-file-do-your-federal-taxes-for-free. Free if below $73,000 in taxable income, otherwise pay a fee.  \n• Due Dates:  \no Federal (IRS) and Massachusetts – Monday, April 15, 2024  \no Other states – check on state tax website  \nPage 5  \nReportable Income  \nResidents are taxed on worldwide income – Report all income from any source U. S. AND Foreign:  \n• Salaries (W-2)  \n• Taxable fellowships, scholarships and grants  \n• Bank interest and dividends  \n• Investment income  \n• Royalties, prizes and awards  \n• Real estate rentals and sale proceeds  \nPage 6  \nFellowships, Scholarships and Grants  \nTaxation of Scholarships, Fellowships, Grants & Awards  \n-Scholarships – IRS, generally an amount paid or allowed to a student at an educational institution for the purpose of study  \n-Fellowship – IRS, generally an amount paid to an individual for the purpose of research.  \n-Whether it's identified as a scholarship, fellowship, grant or award taxation of such is controlled b","cbCaiuB0y3Q2Tmrj","https://ap.wps.com/l/cbCaiuB0y3Q2Tmrj","pdf",4161992,20,"English","# Agenda\n## Filing Requirements\n## Reportable Income\n## Tax Forms\n## Estimated Income Taxes\n## Tax Credits\n## Student Loan Interest\n## State Income Taxes\n## Q&A\n# Filing Requirements (Details)\n## Kiddie Tax (Form 8615)\n## Nonresident Taxpayers and Filing Options\n## Due Dates\n# Fellowships, Scholarships and Grants\n## Taxable vs Non-taxable\n## Reporting Taxable Fellowships and Scholarships","[{\"question\":\"Who is required to file a federal income tax return according to the presentation?\",\"answer\":\"Federal U.S. citizens and resident alien taxpayers generally file Form 1040. Resident aliens are determined using the Alien Registration Card (Green Card) or the Substantial Presence Test, and filing may depend on 2023 income thresholds and filing status.\"},{\"question\":\"What is the “Kiddie Tax” and who must file Form 8615?\",\"answer\":\"The Kiddie Tax applies to children under age 18 and certain other children with unearned income over $2,500. Form 8615 must be filed when specific conditions are met, including filing requirement, unearned income level, age/student status, at least one parent alive at year-end, and not filing a joint return for 2023.\"},{\"question\":\"When are scholarships or fellowships considered taxable in this presentation?\",\"answer\":\"Amounts used for qualified educational expenses (tuition and required enrollment/attendance fees, plus required books, supplies, and equipment) are generally non-taxable. Scholarships or fellowships become taxable when used for incidental expenses such as room and board, travel, optional equipment, or when they represent payment for services.\"}]","Domestic Tax Presentation - Agenda and Filing Requirements | PDF",1789788606,7]