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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

  • How to determine deductible and non-deductible employee parking expenses
  • Employee parking expenses that increase unrelated business taxable income for not-for-profit organizations
  • Methods employers use to provide tax-free parking benefits to employees
  • Expenses that are included as part of parking benefits provided to employees
  • Expenses that are deductible and not subject to the disallowance rule
  • Methodologies for determining nondeductible parking expenses
  • The four-step methodology

Learning objective(s)

  • Recognize which parking expenses are deductible and non-deductible
  • 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

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Standard Member Fee $89.00
checkmark Standard Nonmember Fee $89.00

More program information

Instructor Michael Tucker, PhD, LLM, JD, CPA
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level Intermediate
Format Group Internet Based
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. Basic individual income taxation rules
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date. Learn more

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If you have questions about this event, please call us at 952-831-2707.