Intermediate Individual Taxation - Tax Staff Essentials

Thursday, November 6 8:00am - 4:00pm CST

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Webinar

8.00 Credits

Member Price $349.00

Non-Member Price $419.00

Overview

Tax tips and tax strategies to help your new and existing individual clients.

Highlights

Gains and losses on property transactions

Fringe benefits

Retirement plan distributions

Hobby losses

Home offices

Depreciation and amortization

Tax credits

The qualified business income deduction under Section 199A

Prerequisites

Working knowledge of individual income taxation and Form 1040 preparation

Designed For

CPAs working with clients or employers requiring up-to-date expertise in individual income taxation

Objectives

Determine whether an activity is passive or active.
Determine the allowable deductions for vacation homes.
Recognize how material participation affects the taxation of an activity.
Determine the amounts allowable for deducting travel and transportation expenses.
Identify income categories and entity types that qualify for the qualified business income (QBI) deduction.
Identify the rules for amortizing and expensing start-up costs, intangible assets, and research and experimentation expenditures.
Identify property transaction provisions that apply to installment sales, inherited property, and other capital assets.

Notice

This course is offered by a 3rd party vendor and will not be accessible in the My CPE Tracker section of the ISCPA website. Course access information will be emailed directly to you by AICPA.