New
20WS-0543: Surgent's New Tax Related Parking Rules (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Wednesday, August 19, 2020
9:00am - 11:00am Central Time
2 CPE (2 technical)
IRS Notice 2018-99 contains new IRS guidance regarding how for-profit taxpayers determine deductible and non-deductible costs associated with employee and customer parking. Notice 2018-99 also contains guidance for not-for-profit organizations with respect to when these organizations generate UBTI by providing employee parking. Notice 2018-99 details the methods for-profit organizations can use to determine nondeductible parking expenses as well as specific guidance and transition relief for tax-exempt organizations.
Major subjects
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How to determine deductible and non-deductible employee parking expenses
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Employee parking expenses that increase unrelated business taxable income for not-for-profit organizations
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Methods employers use to provide tax-free parking benefits to employees
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Expenses that are included as part of parking benefits provided to employees
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Expenses that are deductible and not subject to the disallowance rule
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Methodologies for determining nondeductible parking expenses
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The four-step methodology
Learning objective(s)
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Recognize which parking expenses are deductible and non-deductible
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Advise not-for-profit clients on how to compute unrelated-business taxable income relating to parking provided to employees
Who should take this program?
Any tax practitioner who will advise a business owner or a not-for-profit regarding the new parking expense rules.
Fees
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nonmember.
If you register, you will be charged
$89.00
(Standard Nonmember Fee).
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Standard Member Fee |
$89.00
|
Standard Nonmember Fee |
$89.00
|