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21WI-0654: Intermediate Individual Taxation (Webinar)

Date Wednesday, December 15, 2021
Time 9:30am - 5:30pm
Central Time
Location Online
CPE credits CPE 8.0
Field(s)
of study
Taxes - Technical (8.0)
Instructor J. William Harden, PhD, CPA, ChFC
Fees
Standard Member Fee $279.00
Standard Nonmember Fee $339.00
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Description

Many individual taxpayers were unprepared for the changes caused by The Tax Cuts and Jobs Act of 2017. This Act was the biggest overhaul of the Internal Revenue Code since 1986. This webcast provides a wealth of tax-planning tips and strategies and addresses key tax return issues to arm you with the latest guidance to better serve your clients. The webcast includes in-depth coverage of Section 199A: The Qualified Business Income Deduction. Get practical insights from nationally recognized tax experts, as well as coverage of the latest tax legislation, tax court rulings, and IRS guidance.

Who should take this program?

CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season

Major subjects

  • Fringe benefits
  • Retirement plan distributions
  • Hobby losses
  • Home Offices
  • Depreciation and amortization
  • Tax Credits

Learning objective(s)

  • Recognize compensation issues and non-taxable employee fringe benefits
  • Identify the specific rules that apply under the "passive activity" rules
  • Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses
  • Analyze the deductibility of hobby losses
  • Identify the rules for depreciation and amortization deductions
  • Differentiate between capital and ordinary income treatment on property transactions
  • Identify tax consequences for self-employed retirement plans and IRAs
  • Select the necessary information required to include for a claim for a tax credit on an individual income tax return

Notes:

Course code Code 21WI-0654
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. Knowledge of individual income taxation and Form 1040 preparation
Advance
prep
None
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