|O. Introduction and Review of Worker Classification Issues: Independent Contractors vs. Employee, 2 CE||July 25, 2019, 10 am-12:15 pm PT||Instructor: Paul La Monaca, CPA, MST|
This course will provide both the beginning and seasoned Tax Professional with a broad background of the various issues surrounding the determination of worker classification status and the Tax Professional’s Role.
|J. Introduction to Passive Activity Loss Issues Relating to Real Estate Transactions, 1 CE||July 25, 2019, 12:30 pm-1:30 pm PT||Instructor: Paul La Monaca, CPA, MST|
A concise review of the application of §469 Passive Activity Loss rules and the rules pertaining to taxpayers who qualify as real estate professionals. Participants will gain a greater understanding of IRC 469 and related tax preparation issues.
|A. Understanding the Challenging Tax Issues Facing the Sole Proprietorship, 2 CE||July 26, 2019 10:00 am-12:30 pm PT||Instructor: Nina Tross, MBA, EA|
This course will introduce the Tax Professional to the Federal Income Tax issues and challenges surrounding the operataion of a sole-proprietorship as a taxable entity. Form 1040 returns that include a Schedule C have a greater chance of being audited than any other Form 1040.
|N. Introduction to the Federal Income Tax Issues of a Decedent's Final Form 1040, the Estate, and the Survivors, 2 CE||July 30, 2019, 10:00 am-12:15 pm PT||Instructor: Paul La Monaca, CPA, MST|
This course introduces the Tax Professional to the Federal Income Tax Issues involving the death of an individual taxpayer.
|D. Introduction to the Federal Income Tax Issues of Filing Form 1041 for Estates and Trusts, 2 CE||July 30, 2019, 12:30 am- 2:45 pm PT||Instructor: Paul La Monaca, CPA, MST|
This course introduces the tax professional to the special rules for preparing Form 1041 fiduciary income tax returns and discusses the reporting requirements and the pass through of tax characteristics from the entities to the beneficiaries.