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CoreProficiencyClassroom
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Exercise Issues Matrix
for Core and Proficiency Exercises
Allman
Bogdan
Chicory
Dauphine
Egret
Fitzgerald
Gerard
Hendricks
Isenberg
Janisch
Marshall
Andrews
Baker
Caldwell
Davenport
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Approx AGI39K49K48K35K29K78K54K59K64K32K123K21K42K57K73K
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TP or SP 65 or older or blindXXXXXXX
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3 Generation householdXX
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WagesE,DD
C,AA		DW,DDD,DD
W,TT		D,DD
TP		D,DD
W		XD,TT, TPE,DD
C,W
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Interest or DividendsXXXXXXX
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U.S. obligations or Tax-exemptUS,ExUS,ExU.S.ExU.S.US,ExUS,Ex
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1099-R IRA74Y,Roll717717
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1099-R Pension or annuity7CSAPSO7DDFAS
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1099-R Simplified method?XX
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Social security benefitsXXXXXXXX
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Capital gain /loss /carryoverXXX
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Sch 1 Unemployment XX
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Sch 1 Gambling winnings **XXX
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Sch C Self-employment?XX
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Sch 1 State tax refund XX
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Sch 1 Educator expenses **XXX
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Sch 1 Student loan interest XX
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Qualified business income ded.XX
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Sch 1 IRA contributionsXX
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Sch 1 SEHI Self Employed Health Insurance
X?
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Charitable Donations **XXXXXXXXX
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Itemized Deductions **XX?X
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Child / dependent care credit **XX
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Child tax credit / other dependentXXX?X
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Additional child tax creditXXXX
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Deceased spouseXX
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Earned income creditXXX
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Form 8863 Education creditX?X
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Form 8962 Marketplace health insXX
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Health Savings Account (HSA) XXXXX
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Retirement savings contributions credit
XXXX?
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No tax on tipsW2NECW2
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No tax on overtimeBox 14W2W2
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No tax on car loan interestXXX
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Enhanced deduction for seniorsXXXXXXX
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Premium Tax CreditXX
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Taxpayer Balance DueXX
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Key: CSA= Federal pension; Roll= Rollover; Y= Qualified Charitable Dist; DFAS= Military; D= Annuity; PSO= Public Safety Officer
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** Tax Law changes in TY26 resulting in different answers compared to TY25; refer to NTTC 4491 Important Changes
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? = Tax issue is presented; Counselor needs to correctly apply tax law
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