Jesus said to give to Caesar what is Caesar's -233

You know, it's usually around week four that tests start up in all of my classes. Not for this kid. My first test was today: Week 3 Day 4. It was a TAX test, not to be confused with TAKS (Texas Assessment of Knowledge and Skills).

I know how much you all love to file your Personal Federal Income Tax Returns! It is absolutely fascinating stuff! You start with your total income, take out any exclusions, such as interest on municipal bonds, to get to gross income. Next you subtract "above the line" deductions to arrive at adjusted gross income. Then, based on your position, you will take either the standard or itemized deduction. Subtract out personal and dependency exemptions to find your taxable income. Then, find which tax bracket you are in to calculate your tax. The last step is to apply any credits you may be eligible for, and you will have the tax due or a refund.

Sounds simple right? Well what if your dependent dad dies on January 3rd? Can you still claim him? What if your wife disappears on May 30th and you haven't seen her since? What is your filing status? Can you claim your 25 year old son as a dependent because he lives at home? Your husband and you are filing separately and he itemized. Can you take the standard deduction? All these questions have come up! Tax is a very complex thing. Perhaps I should restate that. Tax filing status, deductions, exemptions, and credits are complex. Taxes are simple, you owe money unless you can prove otherwise.

My first semester as a business student, Spring 2012, I helped with VITA, Volunteer Income Tax Assistance. VITA is a program sponsored by the United Way. I had had no previous experience with tax and was not really sure what I was getting into. But with a little bit of training, and lots of practice, I ended up doing really well. I helped several people do their taxes that season! I think 1 may have been rejected, but that was because someone else had already claimed the kid. Needless to say, it wasn't my fault that it was rejected. I look forward to serving again next semester!