2-1 Identify the filing requirements for income tax returns and the statute of limitations for assessment.
13-2 Explain and determine the tax consequences associated with employer-provided defined-contribution plans, including traditional 401(k) and Roth 401(k) plans.
7-3 Calculate a taxpayer’s employment and self-employment taxes; explain the tax considerations determining the status of a taxpayer as either an employee or independent contractor.
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