Tax Advisors UpdateMore Courses
TAU-SP | In Person Training | Update | Scheduled
- This program has been approved for 8 hours of IRS CE credit for Enrolled Agents (EA) and Other Tax Return Preparers (OTRP) with PTIN numbers. Please complete and return the request form prior to the program if you are an EA or OTRP and would like to receive IRS CE credit.
Experience in federal tax planning and preparation.
CPAs and other business professionals.
To obtain a real-world interpretation of recent federal tax changes, with practical advice on how those developments affect clients' business and personal income taxes.
- Section 199A, Deduction for Qualified Business Income, its limitations, allowances and the effect of business losses.
- The limitation on deducting excess business losses.
- When business interest limitations apply and the available options to elect out.
- Comparison of the C corporation alternative.
- Key federal tax developments and review of IRS pronouncements, treasury regulations, and court cases.
- Practical planning tips and illustrations from a practitioner viewpoint.
- Important estate and gift, tax exempt, payroll tax, and other federal developments.
- Differentiate meals from entertainment to apply deduction limitations.
- Trace debt for determining interest expense deductibility.
- Determine activities that may be included in qualified business income.
- Advise on entity structure to take advantage of the Tax Cuts and Jobs Act.
- Evaluate uncertain provisions of tax reform.
No advance preparation necessary.
Mary Marino of Seattle has been providing tax consulting and compliance services in public accounting and the private sector for more than 30 years. Her career includes an assignment in the national tax office for an international accounting firm and ten years as the global tax leader for a multi-national consumer products company. She frequently serves clients in the areas of acquisition planning, executive compensation and IRS controversy. Marino is a past chair of the Board of Directors of the Washington Society of CPAs. She has previously served as an instructor at the national level for KPMG and McGladrey and has taught the Tax Advisors Update since 2011.