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December 2019

G. Ethics for the Tax Professional and Circular 230 Issues

December 9@10:00 AM - 12:00 PM PST

Member Price » $69.00 | Non-Member Price » $89.00Course Description: This course covers Ethics with focus on the updated Circular 230. Issues covered include rules governing authority to practice, duties, and restrictions related to practicing before the IRS, issues regarding fees and solicitation and standards for tax returns under Circular 230. Also included is a discussion on the status of the new AFSC program.

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I. Introduction to the Federal Income Tax Issues Concerning Cancellation of Debt and the Reporting Required When a Taxpayer Receives Form 1099-A and Form 1099-C

December 9@12:30 PM - 2:00 PM PST

Member Price » $39.00 | Non-Member Price » $59.00Course Description: This course introduces the Tax Professional to the Federal Income Tax issues surrounding the "foreclosure and/or abandonment" of property and the issues of a "deemed sale" by the taxpayer when an abandonment or foreclosure occurs. In addition, the course will introduce the requirements of the "Cancellation of Debt", what is a "Cancellation", and in which tax year the cancellation actually occurs and requires the recognition of income.

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HH. Schedule C Trade or Business Issues and the §183 Hobby Loss Rules

December 10@10:00 AM - 2:00 PM PST

Member Price » $169.00 | Non-Member Price » $199.00Course Description: This course reviews the important tax issues of operating a trade or business as a sole proprietorship for Federal Income Tax purposes. It reviews the reporting details required for including revenue under §61 and deducting ordinary and necessary business expenses under §162 on Schedule C of Form 1040. The course also stresses the importance of good record keeping. It will review the new §199A Qualified Business Income rules as they…

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LL. Choice of Business Tax Entity After the Federal Tax Changes in The Tax Cuts and Jobs Act

December 11@10:00 AM - 2:00 PM PST
$169 – $199

Member Price » $169.00 | Non-Member Price » $199.00 Instructor:Nina Tross, MBA, EAWebinar LL. Taking a Closer Look at the Federal Income Tax Issues of the Affordable Care Act (ACA): It's Not Going Away!Course Description: This course will examine the various business tax entity choices and the federal tax changes which impact the business taxpayer resulting from the 2017 Tax Cuts and Jobs Act.

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WW. §199A Safe Harbor For Rental Real Estate Activities

December 11@10:00 AM - 12:00 PM PST

Member Price » $69.00 | Non-Member Price » $89.00

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FF. Managing Your Tax Business to Maximize Efficiencies

December 12@10:00 AM - 2:00 PM PST

Member Price » $169.00 | Non-Member Price » $199.00Course Description: This course will present information on topics ranging from client management, office operations, and time management to human resource issues.

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UU. Overview of 199A Qualified Business Income Deduction and the Proposed Regulations

December 13@10:00 AM - 3:00 PM PST

Member Price » $219.00 | Non-Member Price » $269.00Course Description: This course reviews the Federal Income Tax issues pertaining to Internal Revenue Code §199A Qualified Business Income and the Proposed Treasury Regulations under §1.199A-0 through §1.199A-6. This course discusses mastering the Pass-through Deduction Puzzle starting with the general rule of deducting the maximum 20% of Qualified Business Income and all the exceptions and limitations imposed. The course reviews detailed calculations for those individual taxpayers who are directly engaged in a…

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G. Ethics for the Tax Professional and Circular 230 Issues

December 16@10:00 AM - 12:00 PM PST

Member Price » $69.00 | Non-Member Price » $89.00Course Description: This course covers Ethics with focus on the updated Circular 230. Issues covered include rules governing authority to practice, duties, and restrictions related to practicing before the IRS, issues regarding fees and solicitation and standards for tax returns under Circular 230. Also included is a discussion on the status of the new AFSC program.

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QQ. §121 Principal Home Sale Exclusion Issues

December 16@12:30 PM - 1:05 PM PST

Member Price » $49.00 | Non-Member Price » $79.00Course Description: This course reviews the federal income tax issues related to ownership of a dwelling unit which qualifies as the taxpayer's principal residence and allows for the exclusion of gain from gross income. The session discusses the required occupancy and uses time periods needed to qualify for the exclusion as well as the allowance is available every two years. This course discusses the maximum allowances for non-married taxpayers and married couples…

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P. Choosing the Correct Filing Status and Determining Who is a Qualified Dependent

December 17@10:00 AM - 11:15 AM PST

Member Price » $39.00 | Non-Member Price » $49.00Course Description: This course introduces the Tax Professional on the requirements that need to be reviewed when assisting a client on determining the proper filing status for the current tax year. It discusses whether a couple is "considered married" on the last day of the tax year under all the pertinent facts and circumstances. The course reviews the rules pertaining to a "Qualifying Widow(er)" and when a taxpayer qualifies for a filing…

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C. Introduction to the IRS Position on the Requirements for Same-Sex Couples to File as a Married Couple

December 17@11:30 AM - 12:30 PM PST

Member Price » $39.00 | Non-Member Price » $49.00Course Description: This course reviews the position of the IRS and Treasury on the Defense of Marriage Act (DOMA) after the Windsor Supreme Court Decision. It reviews the opportunities and challenges of a filing status of married joint.

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2C. Tax-Exempt Organizations: Formation and Operations

December 18@10:00 AM - 1:45 PM PST

Member Price » $169.00 | Non-Member Price » $199.00

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2B. Understanding Fiduciary Income Tax and Filing IRS Form 1041

December 19@10:00 AM - 1:45 PM PST

Member Price » $169.00 | Non-Member Price » $199.00Course Description: This course introduces Professionals to the Federal Income Tax issues of estates and trusts. The course reviews the impact of the creation of an entity where the income may be included in the gross income of the entity itself or at the beneficiary level as reported on the Schedule K-1. The course will also introduce the impact of a trade or business operation in the entity and the reporting requirements…

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W. Understanding the Deductibility of §163 Interest on Schedule A and Applicable Limitation Issues

December 20@10:00 AM - 11:00 AM PST

Member Price » $39.00 | Non-Member Price » $49.00Course Description: The objective of this course is for the Tax Professional to understand what deductions are allowed under §163 for interest paid and incurred on debt related to a taxpayer’s principal residence, second home, and investments held by the taxpayers. It will discuss the issues related to investment income and investment expenses and define net investment income for purposes of deductibility on Form 4952. It will discuss issues of carrying forward…

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RR. Hidden Traps Involving Divorce

December 20@11:30 AM - 12:30 PM PST

Member Price » $49.00 | Non-Member Price » $79.00Course Description: This course reviews the federal income tax issues involving individual taxpayers who are legally separated, going through the process of divorce or who have completed the final steps of divorce proceedings. The course discusses Internal Revenue Code §1041 Transfers of Property Between Spouses or Incident to Divorce. It introduces the general rule that no gain or loss will be recognized on the transfer of property because of divorce. The course…

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SS. Passive Activity Losses: Complexity Untangled (Part 1 & 2)

December 26@10:00 AM PST

Member Price » $169.00 | Non-Member Price » $199.00Course Description: This course takes the Tax Professional with a basic understanding of the Passive Activity Loss (PAL) rules under IRC 469 into the advanced aspects including related Code sections that often coexist. While PAL has been around since 1986 it is often minimally understood and misapplied. There are additional components added over the years that will be addressed including Real Estate Professional (RE Pro), grouping, Net Investment Income Tax, and the…

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TT. Passive Activity Losses: Complexity Untangled (Part 3 & 4)

December 27@10:00 AM - 2:00 PM PST

Member Price » $169.00 | Non-Member Price » $199.00Course Description: This course takes the Tax Professional with a basic understanding of the Passive Activity Loss (PAL) rules under IRC 469 into the advanced aspects including related Code sections that often coexist. While PAL has been around since 1986 it is often minimally understood and misapplied. There are additional components added over the years that will be addressed including Real Estate Professional (RE Pro), grouping, Net Investment Income Tax, and the…

Find out more »

G. Ethics for the Tax Professional and Circular 230 Issues

December 30@10:00 AM - 12:00 PM PST

Member Price » $69.00 | Non-Member Price » $89.00Course Description: This course covers Ethics with focus on the updated Circular 230. Issues covered include rules governing authority to practice, duties, and restrictions related to practicing before the IRS, issues regarding fees and solicitation and standards for tax returns under Circular 230. Also included is a discussion on the status of the new AFSC program.

Find out more »
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