CPE Catalog & Events
Beware the Tax Enforcers: How the US Prosecutes Tax Evaders
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Webinar
2.00 Credits
Member Price: $89
The major topics covered in this course include:Overview of the Tax Division's role and responsibilitiesCivil litigation and appellate cases in the Tax DivisionCriminal investigations and prosecutions of tax law violationsProtecting the public fisc through affirmative civil litigationEncouraging voluntary compliance with tax lawsEnsuring fair and uniform enforcement of tax lawsCollaboration with other federal agencies in tax law enforcement
Form 709 Guidance: Gift Tax and Generation-Skipping Transfer Returns 2024
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Webinar
2.00 Credits
Review of sample returns with illustrations of most forms of gifts How to meet the adequate disclosure requirements Community property gifts vs. gift splitting, use of DSUEA from a pre-deceased spouse Electing in or out of GST allocations with indirect skips
Surgent's Top Individual Tax Planning Strategies
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Webinar
2.00 Credits
Member Price: $99
New Clean Vehicles (CV) and the Clean Vehicle Credit What the CV seller must provide to the buyer Credit for previously owned CVs Energy efficient home improvement credit Increase in age for required beginning date for RMDs Reduction in excise tax on RMD failures Indexing IRA catch-up limit Higher catch-up limit to apply at age 60, 61, 62 and 63 Withdrawals for certain emergency expenses Qualifying longevity annuity contracts (QLACs) One-time election for qualified charitable distribution (QCD) to split-interest entity; increase in QCD limitation
Tax Practice Quarterly: 2024 Future-Focused Tax Practice Forum
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Webinar
2.00 Credits
Member Price: $118
Tax practice management Outsourcing Offshoring Virtual tax practice/remote work Staff management strategies Billing and client service strategies
Surgent's Fundamentals of Public Charity Taxation and Form 990
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Webinar
4.00 Credits
Member Price: $159
Organization and structure of Form 990 Form 990 and its various schedules Form 990 filing requirements The public support tests Taxation of unrelated business income Compensation-related reporting issues
Financial Statements for the Simple Business Entity 2024
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Webinar
4.00 Credits
Accounting for simple business entities Income tax, modified cash basis and other alternatives to GAAP Avoiding the pitfalls and costs of GAAP reporting and disclosure requirements Documenting accounting decisions to minimize potential liability
Buying and Selling Corporate Businesses: Using Installment Obligations 2024
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Webinar
1.00 Credits
Discussion of the law relevant to deferring gain using the installment method (IRC 453 and 453B(h)) Description and analysis of the installment sale of the stock of both an S corporation and a C corporation The use of an installment obligation related to the sale of the assets of both an S corporation and a C corporation, including consideration of when to liquidate the corporation Evaluation of the tax consequences of a note with a contingent amount Tax planning opportunities and strategies
The Preparation of Form 706 and 709 - Understanding the Law, Line-By-Line
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Webinar
6.00 Credits
Member Price: $189
Understanding the basics of Estate and Gift Taxation Understanding valuation of assets Understanding what constitutes the “Gross Estate” Understanding the various deductions (funeral and administrative expenses) Understanding debts Understanding the charitable deduction Understanding the marital deduction Understanding the calculation and the various tax credits Overview of the Federal Form 706 Overview of the Federal Form 709 How to prepare a federal estate tax return (Form 706) How to prepare a federal gift tax return (Form 709) How to comply with “Portability” Coordination of the various issues involved in the preparation of the decedent’s final federal income tax return (Form 1040) Various postmortem estate planning issues involved in the preparation of the above-mentioned tax returns
Taxation of Non-fungible Tokens (NFTs)
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Webinar
2.00 Credits
Member Price: $79
NFT basics Classification of NFTs Current Legislative and Policy Environment Tax implications of creation, sales and exchanges of NFTs.
Treasury Circular 230 for EAs and Other Tax Preparers
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Webinar
2.20 Credits
Member Price: $79
Circular 230 Conflicts of interest Loving case RTRP Other Ethical Issues Fees Qualifying continuing education
2024 How to Choose the Right Business Entity for Your Client
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Webinar
2.00 Credits
Member Price: $79
Recent tax legislation and developments related to choice of entity -- such as sole proprietorship, single member LLCs, partnership/LLCs, S corporations, and C corporations Impact of the Section 199A deduction Ramifications of the C to S election and the S to C election Corporate tax rate to individual tax rate comparison examples
K2's 2023 Safeguarding Taxpayer Data - A Guide For Your RequiredSecurity Plan
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Webinar
2.00 Credits
Member Price: $79
Understand the need to protect client data Learn about the required security and privacy standards Leave with a sample plan to consider your tax practice
2024 Ethical Tax Practice Strategies in a Crisis World
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Webinar
2.00 Credits
Member Price: $79
“Tales from the Front” – practice issues CPAs are dealing with in these extraordinary times Review of AICPA Code of Professional Conduct Review of IRS Circular 230 Review of client tax return disclosure rules (Sec. 6103) Crisis impacts on engagement letters, contingent fees, independence, consulting services, attest and non-attest services, billing, and collections
To Verify or Let It Fly: What to Do About Questionable Tax Return Information
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Webinar
2.00 Credits
Member Price: $79
Clear Reflection of Income: Really? The Verification Drill Tax Ethics and the Conceptual Framework The Tax Uncertainties Dance (Tax and Financial Reporting) Cases and Controversies Blanco v. United States U.S. v. Fairchild Conclusion
Qualified Business Income (QBI) Deduction (199A) - The Ins & Outs
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Webinar
8.00 Credits
Member Price: $300
Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component) Determine what trade or businesses under §162 are eligible for the QBI deduction (i.e., rentals and specified service trades or businesses (SSTB)) Discuss how the 20% QBI deduction (i.e., QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts Walk through the simplified QBI Form 8995 (i.e., taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations Look at what the definition of QBI is and what items are effectively connected with that trade or business (i.e., self-employment tax, health insurance, retirement plans) Review the aggregation rules for the QBI computation and both the entity and individual level Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s Explain how the modifications to the net operating losses (NOLs) and §461(l) excess business loss limitations affect the QBI computation
ACPEN Signature 2024: Not-for-Profit Accounting, Auditing & Tax Update
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Webinar
8.00 Credits
Member Price: $250
Auditing Update Ethics and Environmental, Social, and Governance (ESG) Update FASB Update Not-for-Profit Tax Update
2024 New Client Ethical Challenges: The CPAs Guide
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Webinar
2.00 Credits
Member Price: $79
How the CPA can meet the challenges presented by a new client AICPA Code of Professional Conduct AICPA Statements on Standards for Tax Services IRS Circular 230 Case study illustration of how to bring the new client into ethical, proper financial and tax compliance
SECURE Act 2.0: What You Need to Know
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Webinar
1.00 Credits
Member Price: $39
Expanding Automatic Enrollment in Retirement Plans Increased Age for RMDs Higher Catch-up Contribution Limit Emergency Expense Penalty-Free Withdrawals “Starter” 401(k)s for Certain Employers Part-time Worker Improved Coverage
2024 Real Estate Tax Update
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Webinar
4.00 Credits
Member Price: $129
Recent tax legislation, rules and developments impacting real estate owners and investors Section 179 for qualified real property Section 179 for non-residential roofs, HVAC fire protection and security systems Section 163(j) interest expense limitation, including electing out and ADS depreciation Introduction to opportunity zones
2024 Section 174: New Rules for the R&E Deduction
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Webinar
1.00 Credits
Member Price: $39
Impact of the Section 174 law change requiring capitalization of research and experimental costs Comparison of the Section 41 R&E credit to the Section 174 R&E deduction Financial accounting for R&E costs Required change of accounting method and Form 3115 Revised treatment of software development costs Comprehensive case problems explaining implementation of the law changes