Self-Study

Reviewing Individual Tax Returns: What Are You Missing?

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The sheer volume of individual tax returns requiring preparation can create a work environment that invariably leads to errors or omissions. A trained eye can spot mistakes.

Four case studies focus on issues that individual return preparers and reviewers will frequently encounter in their practice:

-Section 199A (qualified business income deduction)
-Home office deduction
-Rental properties
-Hobby losses
-Hiring of spouses
-Depreciation, including bonus depreciation
-Section 179 issues
-Organization and start-up costs

Learners get access to four 2024 individual returns and try their hand at reviewing them for:

-Errors
-Areas for improvement
-Opportunities to educate or advise the client

Part of Tax Staff Essentials Level 3
This self-study online course is part of Tax Staff Essentials Level 3, a comprehensive learning program that provides senior- and supervisor-level tax professionals with the technical training required to take a leadership role on their teams.

This course can be purchased individually or as part of the Tax Staff Essentials Level 3 bundle.

Major subjects

• Qualified business income deduction.
• Hobby losses.
• Self-employment health insurance.
• Business start-up costs.
• Depreciation.
• Schedule C issues.
• Like-kind exchanges.
• Clean vehicle credit.

Learning objectives

• Determine the proper tax treatment for certain rental property activities.
• Distinguish between hobbies and businesses.
• Identify the warning signs that a client might have unreported income.
• Determine proper tax return reporting of a like-kind exchange transaction.

Who should take this program?

• CPA firm partners and managers tasked with reviewing individual tax returns; CPA firm staff tasked with preparing individual tax returns; CPA sole proprietors specializing in individual taxation.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $165.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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