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National Conference Sessions

National Conference offers sessions for all levels of tax professionals and are designed to help you build the skills and knowledge that you need.

Participation in NATP educational programs does not require any advanced preparation unless stated. Delivery Method: Group Live

Questions? Head over to our Discussions.

 


With effective dates that are spread over several years, the Affordable Care Act (ACA) contains both penalty and credit provisions. Notice 2013-45 provided transitional relief for employer reporting requirements and the employer shareholder responsibility provisions under §4980H. In this session, we’ll discuss the extended effective dates for employer mandates, tax credits available to small businesses who offer health insurance, and the employer shared responsibility penalty that applies to certain large employers who do not offer health insurance to employees.

Upon completion of the session, you will be able to:

  • Identify the effective dates of the employer mandate.
  • Identify the ACA employer reporting requirements.
  • Compute the tax credit for certain small employers who offer health insurance.

Level: Update

Instructor: Marie Young, EA

Prerequisites: Basic knowledge of business taxation

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Update; CTEC - Federal Tax Law Update; NASBA - Taxes; CFP Board


The first filing season with the implementation of the Affordable Care Act (ACA) is almost complete and, as tax professionals, we have been on the front lines delivering the news to taxpayers. In this session, we’ll answer questions regarding the ACA and its effect on individual tax returns. We’ll cover topics such as health coverage for adult children, net investment income tax, additional Medicare tax, individual shared responsibility payment, the health insurance premium tax credit and due diligence requirements with respect to the application of the ACA.

Upon completion of the session, you will be able to:

  • Identify how ACA penalties apply to taxpayers who do not have minimum essential coverage.
  • Accurately calculate household income, the premium tax credit, and any potential penalties.
  • Summarize due diligence for the ACA individual mandate.

Level: Update

Instructor: Marie Young, EA

Prerequisites: Basic knowledge of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Update; CTEC - Federal Tax Law Update; NASBA - Taxes; CFP Board


Baby Boomers are the first generation to rely primarily on personal savings in IRAs and 401(k)s as a major source of retirement income. The need for advice about taking distributions is expected to skyrocket in the coming years. As tax and financial professionals, we’re in the best position to educate taxpayers about maximizing the after tax benefits from these plans. In this session, we’ll look at the various exceptions to the 10% penalty for both IRAs and 401(k)s, how to take strategic distributions to minimize taxes, the impact of naming various beneficiaries, and why you need to encourage pre-retiree taxpayers to contribute to their retirement accounts.

Upon completion of the session, you will be able to:

  • List the exceptions to the 10% early withdrawal penalty.
  • Identify planning opportunities for using substantially equal periodic payments.
  • Identify ways Roth IRAs can complement tax deferred savings vehicles.
  • Identify the consequences of naming designated beneficiaries on retirement accounts.
  • Minimize the tax impact to beneficiaries taking distributions from inherited retirement plans.

Level: Intermediate

Instructor: Kelly Lent-Paul, EA CFP®

Prerequisites: Basic knowledge of income taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Join Melinda Garvin and Kathryn Keane as they host this highly interactive and engaging session on the best of the best ideas for your tax office. Join the discussion and share your best marketing, customer service, scheduling, hiring, training, or other practice management tips with other conference attendees. You’ll leave this session with practical and successful ideas for you to implement in your own practice.

Level: Practice Management

Instructor: Melinda Garvin & Kathryn Keane

No CPE offered.


Have you ever asked a long-time client, “What was new this year?”, only to have the client respond with a bored “Absolutely nothing.”? You complete the return, review it with the client, and much to your surprise they suddenly remember, “Oh, I forgot to tell you we had a new baby this year!” In reality that doesn’t happen too often, and is fairly easy to fix. But, too often, an unusual issue arises that is not covered in the annual client interview that could have serious ramifications. Asking every client every question would take enormous amounts of time and effort. Don’t worry—there is a light at the end of the tunnel. In this session, we’ll review a standard client interview, insert a few suggestions, and give insight about what to listen for that may prompt you to ask the necessary additional questions.

Upon completion of the session, you will be able to:

  • Identify areas of tax law that are often overlooked in the client interview.
  • During a client interview, determine whether or not additional questions need to be asked.

Level: Practice Management/Intermediate

Instructor: Randy Lawshé, EA, MBA

No CPE Offered


A corporation’s life eventually will come to an end. In this session, we’ll discuss the sale of business assets for both C and S corporations, abandonment and repossession of assets. Federal tax law and general state law processes are presented, and special situations such as the abandonment of goodwill and attribution of goodwill to a shareholder are discussed. Make sure to download the appendix containing examples

Upon completion of the session, you will be able to:

  • List steps required in closing a corporation.
  • Identify the differences between closing a C corporation and closing an S corporation.
  • Identify the special rules for installment sales.
  • Account for the disposition of assets and the final Form 1120/1120S.
  • Summarize the impact a liquidation has on corporate shareholders.
  • Identify special considerations applicable to corporate liquidations.

Level: Intermediate

Instructor: Lawrence (Larry) Zimbler, MST, EA

Prerequisites: Basic knowledge of corporation taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


The taxpayer is insolvent and you know he or she won't have to pay tax on cancellation of debt (COD) income, but then what? In this session, learn how to use tax attributes rather than lose them, understand the reduction of tax attributes including basis, and find out how insolvency can save your client taxes for years to come. We’ll cover how to enter information in your software, compute depreciation after a basis reduction, and apply the special recapture rules for when the asset is sold. This entire session focuses on the stuff that usually gets squeezed into the last few minutes of a seminar…the stuff you know you don’t really understand.

Upon completion of the session, you will be able to:

  • Identify which tax attributes must be reduced based on which COD exclusion is used.
  • Identify whether basis must be reduced as part of attribute reduction.
  • Calculate depreciation after a basis reduction
  • Correctly report a sale of property that was subject to basis reduction.

Level: Advanced

Instructor: Lisa Ihm, EA

Prerequisites: Basic knowledge of income taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


We hear on the news that the mortgage crisis is over, but taxpayers keep bringing us new tax dilemmas related to their real estate investments. Class action lawsuits filed all over the country are resulting in cash payments to taxpayers who had their properties foreclosed upon. Federal agencies are bringing charges against lenders and bank officers, resulting in settlements to former property owners. The Attorney Generals’ Settlement is resulting in many loan modifications. Banks following the HAMP-PRA program are coming up with creative modifications including shared equity agreements. There are many new developments that affect our reporting of cancellation of debt (COD) on new returns and returns we’ve already filed! Don’t miss this chance to get the latest information available so that you’ll be prepared for the new issues you’ll face next tax season. The crisis is not yet over!

Upon completion of the session, you will be able to:

  • Identify whether lawsuit settlements are taxable.
  • Correctly report the tax consequences of a loan modification.
  • Identify when COD must be reported when there is a shared equity agreement.
  • Advise a client on how to obtain a settlement due under Independent Foreclosure Review.
  • Identify whether payments for "cash for keys", "relocation allowances", and "payment for completing a short sale" are taxable.

Level: Advanced

Instructor: Lisa Ihm, EA

Prerequisites: Practical knowledge and understanding of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


This session focuses on extended tax provisions, recent tax law changes and new developments that affect small business taxpayers. We’ll discuss valuable and effective tax planning strategies in light of recent legislation, as well as any expiring provisions and the potential ramifications on taxpayers.

Upon completion of the session, you will be able to:

  • Identify tax laws that were recently extended.
  • Analyze recently enacted legislation and apply new laws accordingly.
  • Interpret new developments in small business and illustrate applicability.
  • Identify tax saving strategies for small business taxpayers.
  • List tax provisions that are set to expire at year-end.

Level: Update

Instructor: Steven F. O’Rourke, EA

Prerequisites: Basic knowledge of business taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Update; CTEC - Federal Tax Law Update; NASBA - Taxes; CFP Board


This session provides expert insight into new tax law changes and new developments that occurred throughout the year and how they can impact taxpayers and your practice. We’ll discuss the Affordable Care Act (ACA) and how it affected our tax offices this last tax season. What about those Repair Regulations? Did they slip by you because you were focused on the ACA?

Upon completion of the session, you will be able to:

  • Identify the tax provisions that are set to expire at the end of the year.
  • Identify any tax law provisions that were recently extended.
  • Analyze and apply recently enacted tax legislation.
  • Identify tax-saving strategies for the taxpayer.

Level: Update

Instructor: Melinda Garvin, EA

Prerequisites: Basic knowledge of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Update; CTEC - Federal Tax Law Update; NASBA - Taxes; CFP Board


A successful office has procedures that establish and validate tax knowledge, are compliant with Circular 230 and safeguard the taxpayer. All the tax knowledge in the world is not enough for a successful Circular 230 compliant tax office. It’s not enough to just know how to competently prepare tax returns. You must create a contemporaneous documentation system that will protect you from IRS preparer penalties. Paid tax return preparers are held to a higher standard—it is very clear these standards are changing and we need to keep up. Audits of offices often result in $10,000 plus penalties. So we have a choice to make: continue doing business as usual or make the necessary changes. In this session you will learn exactly what the IRS expects you to have in place to meet their categories of ’Best Practices’, ’Standards of Practice’, ‘Professional Responsibility’ and ’Professional Conduct’. Come find out if your office passes or fails the ‘tax office compliance test.

Upon completion of the session, you will be able to:

  • Summarize what the IRS expects from 'Best Practices' and such phrases used in Circular 230.
  • Identify the areas in your tax office that are or are not Circular 230 compliant.
  • Identify changes that need to be made to your tax office in order to comply with Circular 230.
  • Develop a contemporaneous documentation system that will protect you from the IRS preparer penalties.

Level: Basic

Instructor: Melinda Garvin, EA

Prerequisites: None

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Ethics; CTEC - Ethics; NASBA - Regulatory Ethics


The data breaches that occurred at major retailers and health insurers have made headlines around the world because of their size and scale. While cyber-attacks and data breaches that occur at small to mid-size companies don’t make it into the headlines, their effects can be costly. According to Symantec’s 2014 Internet Security Threat Report, one in five small-to-medium-sized companies were the victims of cyber breaches in 2013. Travelers invites you to an informational session to learn more about cyber liability exposure. Upon completion of this session, you will:

Upon completion of the session, you will be able to:

  • Have a high level understanding of cyber risks and exposures to your business.
  • Understand what risk management steps you can take to mitigate those risks.
  • Know more about what role insurance coverage plays as part of your overall risk management plan to address cyber liability.

Level: Practice Management

Instructor: Travelers

No CPE Offered.


Almost 50% of those who marry are likely to end up divorced. Part I of this two-part presentation begins with differentiating divorce and alimony. Typically, as a result of divorce, one spouse has to pay alimony and/or child support. Do you know when a payment to the former spouse is deductible or when it is deemed child support? What about the basis of property transferred in the property settlement? What about property sold or transferred between the former spouses shortly after the divorce? This session wraps up covering transfers of IRAs and qualified plans. Come join this session for a lively discussion of how many ways we have to look at the divorce in order to get the correct answer on the tax return.

Upon completion of the session, you will be able to:

  • Explain the difference between a divorce and an annulment.
  • Identify any community property issues that may exist.
  • Explain when alimony recapture applies to a client's situation.
  • Discuss the benefits and disadvantages of an alimony trust.
  • Calculate the amount of child support deemed paid in a year when the payer spouse has not made all required payments of child support and alimony.
  • Analyze the effects of the divorce on the basis of assets coming out of the property settlement.
  • Explain the advantages and disadvantages of a spouse retaining a QDRO account.
  • Identify the amount of a reduction that a taxpayer receiving substantially equal periodic payments from their IRA may take and avoid any penalties.

Level: Intermediate

Instructor: C. Dale Boushley, CFP®, EA

Prerequisites: Basic knowledge of income taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Almost 50% of those who marry are likely to end up divorced. Part II of this two-part presentation begins where Part I left off. In Part II, we’ll discuss how divorce can affect much more than just the filing status and who claims the children. It can affect capital loss carryovers, charitable donations, passive losses, investment interest expense and more. Come join this session for a lively discussion of how many ways we have to look at the divorce in order to get the correct answer on the tax return.

Upon completion of the session, you will be able to:

  • Determine who is entitled to claim the children of a divorced couple.
  • Explain what changes when a dependent reaches age of majority.
  • Identify if more than one filing status may be available to the client.
  • Determine who is entitled to any carryover attributes that existed on a prior jointly filed return.
  • Properly allocate capital loss, passive and contribution carryovers from the last jointly filed return.
  • Identify which dependent attributes are transferred to the noncustodial parent with Form 8332.

Level: Intermediate

Instructor: C. Dale Boushley, CFP®, EA

Prerequisites: Basic knowledge of income taxation (Attendance at Part I is recommended)

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


The earned income credit (EIC) continues to be a thorn in the side of tax professionals. This session reviews the requirements for EIC and examines the extensive due diligence requirements that face tax professionals in offices throughout the nation.

Upon completion of the session, you will be able to:

  • List the requirements for EIC.
  • Recognize potential issues in the client/tax professional relationship.
  • Apply procedures in the tax office to ensure compliance.
  • Identify recordkeeping and retention requirements.
  • Comply with EIC due diligence requirements.

Level: Basic

Instructor: Kathryn M. Keane, EA

Prerequisites: None

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Ethics; CTEC - Ethics; NASBA - Regulatory Ethics


Misclassification of workers is a hot audit topic. The penalties for misclassifying workers are stiff. This session looks at the rules for classifying employees and subcontractors and the programs available to correct a misclassification. We’ll dive into other related topics including the hobby rules, notaries, newspaper carriers and other special tax circumstances.

Upon completion of the session, you will be able to:

  • Identify the correct form to report payments made to workers.
  • Identify programs available to correct the misclassification of employees.

Level: Intermediate

Instructor: Helen P. O'Planick, EA

Prerequisites: Basic knowledge of federal taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes


How often do you feel stuck with advising taxpayers about becoming an LLC, a corporation, or even a sole proprietorship, just because it happens to be the “flavor of the month” in tax circles? In reality, as a tax professional, there are quite a few questions you should be asking, as well as viewing the tax advantages and disadvantages of each legal entity based on those questions. You’ll leave this session with a review of what you thought you already knew, as well as an issue-by-issue comparison of the entities to help you become better prepared to assist taxpayers in that most important decision-making process.

Upon completion of the session, you will be able to:

  • Compare each type of entity with inbusinessdividual business situations to determine the most advantageous organizational structure.
  • List advantages and disadvantages of each type of entity.

Level: Intermediate

Instructor: Randy Lawshé, EA, MBA

Prerequisites: Basic knowledge of federal taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


The current due diligence requirements for returns containing a Schedule C along with a claim for earned income credit (EIC) pose serious concerns for today’s tax professional. In this session, we’ll look at the substantiation requirements for the Schedule C income and expenses and how practitioners can protect themselves from a potential EIC due diligence violation. We’ll help guide you along the knife-edge line between helping the taxpayer file an accurate return and avoiding costly preparer penalties.

Upon completion of the session, you will be able to:

  • Recognize the “hot buttons” of EIC due diligence examinations.
  • Assist the sole proprietor who has limited records to properly account for income as well as ordinary and necessary expenses.
  • Identify what documentation must be obtained when there is an EIC claim on a return containing a Schedule C.

Level: Basic

Instructor: Jaye Tritz, EA, CFP®

Prerequisites: None

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Ethics; CTEC - Ethics; NASBA - Regulatory Ethics


The new season premiere of “What Would You Do” presented in New Orleans is just like the TV show – only the subject material is situations happening in your tax office. We’ll put all the players and facts in place from real life situations we encounter and then you tell us what you would do and hear what others would do. Who is right? Which would be better? We’ll analyze each scenario, keeping in mind tax law, due diligence, best practices and ethical behavior. Some of the scenes covered include refundable credits, the Affordable Care Act (ACA) challenges, clients with mileage, earned income credit (EIC), education credits, charitable contributions, conflict of interest, and several more.

Upon completion of the session, you will be able to:

  • Apply ethics as it relates to the real world tax office.
  • Identify the various penalties associated with due diligence compliance issues.
  • Identify how to implement best practices to ensure compliance.
  • Summarize how to handle real life situations that push the due diligence button.
  • Apply Circular 230 to the ‘hot buttons’ of refundable credits.

Level: Basic

Instructor: Melinda Garvin, EA

Prerequisites: None

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Ethics; CTEC - Ethics; NASBA - Regulatory Ethics


Going so soon? I wouldn’t hear of it. Why, my little party’s just beginning.” So says the Wicked Witch of the West to Dorothy in The Wizard of Oz. Apparently the little girl from Kansas isn’t the only one in a hurry to escape – U.S. taxpayers by the thousands are abandoning their citizenship in hopes of fleeing the evil clutches of the IRS. But the party may indeed just be starting with the imposition of the expatriate tax—the government’s last-ditch attempt to grab its “fair” share. This session helps practitioners determine who is subject to the exit tax, how it is computed, and when it must be reported.

Upon completion of the session, you will be able to:

  • Summarize the workings of an asset-based tax regime that is computed like an income tax.
  • Summarize the mechanics of expatriation.
  • Identify tools needed to counsel taxpayers who are contemplating giving up their citizenship.

Level: Intermediate

Instructor: Monica Haven, EA, J.D.

Prerequisites: Basic knowledge of individual taxation

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Do we really have to file both the FBAR and Form 8938?! The consequences of noncompliance can be severe. This session breaks down the filing requirements for each, distinguishes between foreign accounts and foreign assets, and reviews the reporting thresholds. You’ll learn what you must do to ensure that your clients satisfy their foreign reporting obligations and what to do if they don’t.

Upon completion of the session, you will be able to:

  • Identify the requirements for reporting foreign accounts and assets.
  • List options for noncompliant taxpayers to meet their reporting obligations.
  • Identify best practices to mitigate exposure to potentially prohibitive penalties and damages.

Level: Intermediate

Instructor: Monica Haven, EA, J.D.

Prerequisites: Basic knowledge of individual taxation

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Preparing an estate income tax return can be a daunting task. In this session, we’ll take information presented by a personal representative for a deceased taxpayer’s estate and correctly complete Form 1041. We’ll discuss the options available for reporting the information and make decisions based on the information we’re given. Come prepared to help make decisions and work through the tax return.

Upon completion of the session, you will be able to:

  • Correctly complete Form 1041 for an estate.
  • Identify the questions that should be asked of the personal representative.

Level: Intermediate

Instructor: Marilyn Meredith, EA

Prerequisites: Basic knowledge of federal taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


“I’m not going to take depreciation on my rental property because I have to recapture when I sell anyway.” Numerous taxpayers believe if they do not claim depreciation, they won’t be subject to any recapture. In this informative and lively session, we’ll illustrate how missed depreciation should be handled, determine when to file Form 3115 and discuss how to complete the various sections of the form.

Upon completion of the session, you will be able to:

  • Calculate the §481(a) adjustment due to missed depreciation.
  • List the options of how to report the §481(a) adjustment, whether positive or negative.
  • Identify how Form 3115 for an improper use of depreciation is completed.
  • Identify the character of the depreciation deduction on the return versus the character of the gain on the sale of the asset.

Level: Advanced

Instructor: Steven F. O’Rourke, EA

Prerequisites: Basic knowledge of business taxation

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Form 4797 is used primarily used to report the sale of business assets, but can also be used when taxpayers elect market to market for trading. In this session, we’ll look at the various ways Form 4797 is used as well as the various classes of assets reported on the form.

Upon completion of the session, you will be able to:

  • Identify when Form 4797 is used.
  • Complete Form 4797.
  • Summarize the various classes of assets reported on Form 4797.

Level: Intermediate

Instructor: Helen P. O'Planick, EA

Prerequisites: Basic knowledge of business taxation

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


One of the most misunderstood and probably the most under-utilized forms in our tax system is the Form 709, United States Gift (and Generation-Skipping) Transfer Tax Form. In this engaging session, we’ll delve into the transfer tax system and the role of Form 709 in properly accounting for gifts and other lifetime transfers. We’ll examine the rather intimidating five-page form and learn what information is reported on the form.

Upon completion of the session, you will be able to:

  • Identify the filing requirements for Form 709.
  • Complete Form 709.
  • Identify the significance of Form 709 in the estate planning of a high net worth taxpayer.
  • Summarize the impact of lifetime gifts and/or gift tax paid on Form 706.

Level: Intermediate

Instructor: Jaye Tritz, EA, CFP®

Prerequisites: Basic knowledge of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Families that employ a caregiver or other type of domestic worker have special tax and labor law requirements that are different than those of commercial employers. If not handled properly at the time of hire, these obligations can create significant financial and legal exposure for your clients. Learn about the major risk areas and how you can protect your clients.

Instructor: Care.com Homepay

No CPE Offered.


Two of the best solutions to IRS collection problems are the installment agreement (IA) and offer in compromise (OIC). To effectively represent taxpayers, the tax professional must know the law, the rules, and IRS policy. Taxpayers have different circumstances and needs and tax professionals must be aware of which type of IA works best for each taxpayer. In this session, we’ll discuss all of the different types of IAs, including streamline, partial pay, and the one year rule. OICs are being accepted by the IRS at a record pace and tax professionals need to know the ins and outs of the IRS forms and be fully prepared to get the best result for their taxpayers.

Upon completion of the session, you will be able to:

  • Identify when a taxpayer qualifies for an installment agreement or an offer in compromise.
  • List the steps to prepare the necessary paperwork for an IA or OIC.
  • Successfully prepare an IA or OIC.

Level: Basic

Instructor: Steven N. Klitzner, Attorney

Prerequisites: None

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes


The audit/examination process of the Internal Revenue Service (IRS) has developed into a more “intense and volatile” process. Merely providing books and records is no longer the standard operating procedure for the IRS. The present day tax professional should be prepared to address more intrusive measures that are being implemented by the IRS. This session is designed to enhance your basic audit knowledge and to prepare you not only for the new IRS personnel you’ll encounter, but the newly developed audit techniques and procedures employed by the IRS as well.

Upon completion of the session, you will be able to:

  • Identity audit techniques used by the IRS when representing taxpayers before the Examination Division of the IRS.
  • Identify use of Audit Technique Guides (ATGs) as it relates to an examination.
  • Properly respond to questions and requests raised by IRS audit personnel.
  • Distinguish between the parameters of field audits, office audits, and correspondence audits.

Level: Intermediate

Instructor: LG Brooks, EA

Prerequisites: Basic knowledge and understanding of IRS audits

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes


Since 1997, a taxpayer has had the potential for a $250,000 gain exclusion on the sale of a principal residence. We know that any gain from depreciation since May 6, 1997 is not eligible for this exclusion. Are you aware, however, that, beginning in 2009 and on, any appreciation gain attributable to periods of nonqualified use is not eligible for any exclusion either? While the basic definition of nonqualified use seems to be very simple, there are four major exceptions to nonqualified use and they are extremely important and easily misunderstood. All tax professionals need to understand this concept better as a mistake in this area can cause the tax return to underreport tax due by a large amount. Using multiple examples, this session illustrates the concept of nonqualified use. More importantly, we’ll illustrate the four major exceptions to nonqualified use so you won’t over-report the tax due either.

Upon completion of the session, you will be able to:

  • Identify when a taxpayer has nonqualified use of a personal residence.
  • Calculate the amount of gain allocated to nonqualified use.
  • Calculate the amount of the excludable gain.
  • Report any nonqualified use on the taxpayer’s tax return.

Level: Basic

Instructor: Michael Paul Karll, EA, CFP, MBA

Prerequisites: None

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


There seems to be a fear surrounding tax deferred exchanges. Most tax professionals believe it is a very complex topic, but the truth is that exchanges can be easy to understand. This session shows you an approach to exchanges that leads to quick and accurate answers; the concept is not difficult if you take it in small steps. There are two key issues in understanding an exchange and all exchanges can be solved by knowing only six easy-to-find numbers. If you already know how to report the disposition of an asset, only two additional numbers are necessary.

Upon completion of the session, you will be able to:

  • Identify transactions that qualify as tax deferred exchanges.
  • Calculate any realized and recognized gain.
  • Calculate the basis of new assets received in the deferred exchange.
  • Report the deferred exchange on the taxpayer’s tax return.

Level: Basic

Instructor: Michael Paul Karll, EA, CFP, MBA

Prerequisites: None

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Education credits help offset the cost of higher education by reducing the tax liability of an eligible taxpayer. The two education credits available are the American Opportunity Credit (AOC) and the Lifetime Learning Credit (LTC). In 2009, the AOC replaced the Hope Credit to help more students pay for college by expanding the credit. In 2010, the Treasury Inspector General for Tax Administration found that millions of taxpayers had incorrectly received billions of dollars in refunds from erroneous AOC claims. In this session we’ll discuss ways to maximize these tax benefits while protecting you and the taxpayer in the event of an audit.

Upon completion of the session, you will be able to:

  • List the eligibility for the American Opportunity Credit and Lifetime Learning Credit.
  • Identify qualifying expenses for each credit.
  • Interpret the information provided on Form 1098-T and identify any additional information that may be needed from the student.
  • Analyze who should claim the education credit for maximum benefit.

Level: Intermediate

Instructor: Kelly Lent-Paul, EA CFP®

Prerequisites: Basic knowledge of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Real estate transactions in the current down market often create huge losses that contribute to a net operating loss (NOL), but is your software calculating the NOL correctly? Your software makes certain assumptions in its calculations, but you may be overlooking simple entries and elections that could decrease your clients’ taxes. In this session, you will become comfortable with Form 1045 so that taxpayers can get their refund quicker, and find out why using your Form 1040X software may be causing big mistakes in your NOL carryforward calculations.

Upon completion of the session, you will be able to:

  • Classify income and expense items on a return as business or nonbusiness.
  • Identify when electing to itemize deductions rather than use the standard deduction is more advantageous.
  • Identify when using the state income tax deduction is more beneficial than the sales tax deduction.
  • Correctly complete Form 1045.
  • Correctly calculate the amount of unused NOL that can be carried forward.

Level: Advanced

Instructor: Lisa Ihm, EA

Prerequisites: Practical knowledge of income taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


The definition of real estate professionals continues to be one of the most confusing topics, as well as a favorite point in examination. In this session we’ll examine the requirements to be considered a real estate professional with realistic examples and scenarios.

Upon completion of the session, you will be able to:

  • Identify real estate trades and businesses.
  • Determine when the 50% of personal service time and 750 hour rule is met.
  • Determine if a taxpayer materially participates in a rental property.
  • Determine when grouping may be appropriate.
  • Identify the impact the net investment income tax on rental activity of those involved in real estate professions.
  • Identify issues associated with the disposition of property within a group.

Level: Intermediate

Instructor: Kathryn M. Keane, EA

Prerequisites: Basic knowledge of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes


You review a taxpayer’s Form 1040 and see the dreaded AMT is a significant chunk of change. You don’t have to slip into an AMT coma! There are specific things to look at on the return to see what created AMT and options to mitigate it. Do you know what they are? In this down-to-earth session we’ll focus on what possible areas created AMT rather than how to compute AMT. Software computes AMT but the real question is whether there is anything we can do to eliminate or reduce AMT. We’ll take AMT terminology and correlate it with actual client situations. AMT doesn’t have to be daunting! These tips might not always be successful in reducing AMT but at least you can say you now have the knowledge to try.

Upon completion of the session, you will be able to:

  • Identify AMT adjustment and preference items.
  • Distinguish between temporary and permanent AMT adjustments.
  • Determine what damage control can be done to minimize or eliminate AMT.
  • Identify when the minimum tax credit is available.
  • Identify when tax software does not calculate AMT correctly.

Level: Basic

Instructor: Melinda Garvin, EA

Prerequisites: None

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


How many times have you encountered a new client that owns an interest in a partnership who does not know his or her basis in the partnership? This informative session discusses basis determination and illustrates the use of the partnership basis worksheet. Limitations, including basis, at-risk and passive activity rules, are also discussed, in addition to partnership distributions rules and the tax ramifications to both the entity and the individual partner.

Upon completion of the session, you will be able to:

  • Calculate a partner’s basis in the partnership.
  • Apply the rules for increases or decreases to determine a partner’s basis.
  • Determine if a pass-through loss to the partner is allowed or suspended.
  • Distinguish between cash and property distributions.
  • Analyze the consequences of liquidating distributions.
  • Identify when the income passed through to the partner is capital gain or ordinary income.

Level: Intermediate

Instructor: Steven F. O’Rourke, EA

Prerequisites: Basic knowledge of partnership and structure taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


The IRS has established several “Penalty Campuses” to address taxpayer requests regarding penalty abatement. Tax penalty provisions were enacted under the law to provide a means to enforce compliance and to compel the voluntary filing of tax returns along with the voluntary payment of tax. Prior to 1955, the Internal Revenue Code consisted of approximately 14 penalties; in contrast to the Code, which contains approximately ten times as many penalty provisions. This session is designed to address civil and criminal penalty situations. Tax professionals should be aware any action or inaction, any omission or commission, could potentially invoke the assertion of a civil penalty and/or criminal penalty under the law.

Upon completion of the session, you will be able to:

  • Identify types of penalties and when they are assessable.
  • Identify tax penalty abatement procedures as allowed by the Internal Revenue Code.
  • Summarize the proper method to prepare, document, and defend abatement of penalty issues as outlined via the Internal Revenue Manual (IRM).

Level: Intermediate

Instructor: LG Brooks, EA

Prerequisites: Basic knowledge of income taxation and IRS penalty provisions

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes


For tax years prior to 2005, the definition for a “qualifying child” or “qualifying person” was different for the dependency exemption, child tax credit, head of household filing status, earned income credit, and child care credit. In 2005, Congress attempted to create a single uniform definition to simplify the tax code—it failed to accomplish that task, yet it made some things better. Each tax benefit mentioned above begins with the definition of qualifying child as set in §152, but then goes on to tweak the §152 definition to fit its old definition. So things did get better, just not easier! This session reviews the various definitions of qualifying child and provides a matrix for reference after the session is over.

Upon completion of the session, you will be able to:

  • Explain the basic definition of "qualifying child" as given in §152 of the Internal Revenue Code.
  • Analyze if a taxpayer's qualifying child meets the requirements to be claimed as a dependent.
  • Identify when a qualifying dependent child does not qualify for the child tax credit.
  • Analyze a client's situation and determine whether a particular child will qualify the taxpayer to file as head of household.
  • Differentiate between the qualifying child requirements for head of household filing status and for earned income tax credit purposes.
  • Identify whether a taxpayer's child will qualify the taxpayer to file using the qualifying widow(er) filing status.

Level: Basic

Instructor: C. Dale Boushley, CFP®, EA

Prerequisites: None

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Roth IRAs and qualified plans allow taxpayers to accumulate funds in accounts that grow tax free if taken in qualified distributions. Roth accounts can provide powerful tax diversification for the retiree as well as provide flexibility for estate planning purposes. Taxpayers most likely to benefit from Roth accounts are those in high tax brackets; yet those with high incomes aren’t allowed to make direct contributions to Roth IRAs. Enter the Roth conversion. The rules for Roth conversions are complex and ever-evolving. Attend this session to learn about Roth conversions and strategies for helping taxpayers meet their retirement and estate planning goals using Roth IRAs.

Upon completion of the session, you will be able to:

  • Identify the current conversion rules for IRAs and opportunities created by The Tax Increase Prevention and Reconciliation Act (TIPRA) of 2006.
  • Identify the current conversion rules for qualified plans and opportunities created by The American Taxpayer Relief Act of 2012.

Level: Intermediate

Instructor: Kelly Lent-Paul, EA CFP®>

Prerequisites: Basic knowledge of income taxation

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Things happen and, with life changes, so does your business. You may have come to the point in your life where you just don’t want to do this anymore and want to either sell your business or give it away as a gift. Alternatively, someone else may pass away and leave you a business. What do you do? At times, something of this life-changing magnitude can be daunting and make it difficult to prioritize. What do I sell? How much? What terms? Should I finance? Where do I start? In this session, we’ll give you not only a starting point, but some guidelines on which direction to follow to make the transition the most profitable and/or manageable for your situation.

Upon completion of the session, you will be able to:

  • Identify the ways to transition a business.
  • Recommend guidelines for those who are transitioning their business.

Level: Intermediate

Instructor: Randy Lawshé, EA, MBA

Prerequisites: Basic knowledge of business taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes


This session covers advanced concepts around social security benefits, such as Social Security Disability Insurance (SSDI), windfall elimination provisions, and foreign earned income ramifications.

Upon completion of the session, you will be able to:

  • Identify the eligibility requirements for SSDI.
  • Identify the coordination of social security benefits with certain public pension plans.
  • Assess the impact of foreign earned income on the accrual of social security benefits.

Level: Advanced

Instructor: Chris Bixby, EA, CFP®

Prerequisites: Practical knowledge of individual taxation

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


This session covers the basic tax planning considerations of receiving social security benefits. Topics covered include the accrual of benefits including optional methods, calculation of benefits and various distribution options.

Upon completion of the session, you will be able to:

  • Identify how social security benefits are accrued and calculated.
  • List the benefit options a taxpayer has with respect to social security.
  • Assess how the various benefit options can impact a taxpayer’s overall financial situation.

Level: Intermediate

Instructor: Chris Bixby, EA, CFP®

Prerequisites: Basic knowledge of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


In this session we’ll discuss the unique tax rules associated with these four special taxpayers. With clergy, we’ll review how income and expenses are reported differently than for most taxpayers. We’ll review various business expense deductions and their impact on an employee's Form 1040. We’ll explore the related tax issues of ever-growing internet businesses. Lastly, we’ll focus on recent changes as a result of DOMA.

Upon completion of the session, you will be able to:

  • Identify income and deductions that apply only to clergy.
  • Summarize the rules and regulations of business expenses.
  • Summarize differences between an internet business and the regular storefront.
  • Advise taxpayers on tax implications of marriage after recent law changes.

Level: Intermediate

Instructor: Larry Gray, CPA

Prerequisites: Basic knowledge of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Taxpayers believe tax returns are based on new legislation. But as we know, regulations, rulings, IRS interpretations, and court cases drive tax decisions and our practice. Come join this session for a look at what is new in tax law as we review recent court cases and rulings. You will find this course entertaining as new tax law is determined by real life experiences.

Upon completion of the session, you will be able to:

  • Summarize how substantial authority relates to cases, rulings, regulations and announcements.
  • Identify changes in major areas of tax law impacting the preparation of returns.

Level: Update

Instructor: Larry Gray, CPA

Prerequisites: Basic knowledge of federal taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Update; CTEC - Federal Tax Law Update; NASBA - Taxes; CFP Board


Due to the intense scrutiny from both the IRS and the public at large, tax-exempt organizations are seeking advice from tax professionals on many fronts. In this session, we’ll present a detailed overview of a wide variety of aspects involved with advising tax-exempt organizations, from applying for tax-exempt status to the necessary annual reporting. We’ll discuss special considerations affecting churches and religious organizations, payroll tax, and basic accounting for membership dues and donations. We’ll also cover scrutinized areas such as private inurement, solicitation of donations, the restrictions on political activity, and other common issues. If you might need to advise tax-exempt organizations, you’ll want to make sure you attend this session!

Upon completion of the session, you will be able to:

  • Distinguish the difference between nonprofit and tax-exempt organizations.
  • List the steps an organization must take for obtaining tax-exempt status.
  • List the different types of tax exempt organizations.
  • Identify the annual reporting requirements of a tax-exempt organization.
  • Identify accounting considerations that are applicable to tax-exempt organizations.
  • List special considerations applicable to small tax-exempt organizations.

Level: Intermediate

Instructor: Lawrence (Larry) Zimbler, MST, EA

Prerequisites: Basic knowledge of business taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes


Generation-skipping Tax (GST) is imposed on a direct transfer of property to a grandchild that might otherwise be subject to two levels of estate taxation. Transfers made during the taxpayer’s lifetime are reported on Form 709. Skips made at death are reported on Form 706. The GST cannot be escaped whether in life or after death! Or can it? Find out how direct skips, trust distributions and terminations are taxed. Discover GST minimization and avoidance strategies that work.

Upon completion of the session, you will be able to:

  • Identify individuals who are skip persons.
  • Identify the types of transfers subject to GST tax.
  • List steps on how to properly report GST tax.

Level: Advanced

Instructor: Monica Haven, EA, J.D.

Prerequisites: Practical knowledge and understanding of estate taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


A power of attorney (POA) is an extremely powerful and important legal document that the taxpayer must properly execute before authorizing a tax professional to represent them before the IRS. More specifically a POA is the representative’s written authorization to act on behalf of a taxpayer (individual, corporation, partnership, etc.) regarding various tax matters. Once executed the representative is generally allowed to perform all acts that the taxpayer is allowed to perform. As a tax professional, you should not allow this conveyed authority to be subverted by an IRS employee.

Upon completion of the session, you will be able to:

  • Define the POA guidelines.
  • Execute a POA for a taxpayer.
  • Identify any limitations that may exist in a POA.
  • Identify recent updates and filing requirements for Form 2848.

Level: Intermediate

Instructor: LG Brooks, EA

Prerequisites: Basic knowledge of income taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Business Law


Tax credits are the weapons of tax professionals in assuring taxpayers pay the lowest tax legally possible. The minimum tax credit (MTC) and the passive credit limitation are often misunderstood and underutilized. This session, complete with examples, resolves that mystery forever.

Upon completion of the session, you will be able to:

  • Identify when a MTC is created.
  • Utilize the MTC correctly.
  • Recognize the potential for tax credits in passive activities, such as rental.
  • Summarize the correlation between the special allowance and the potential tax credit.
  • Correctly calculate the limitation of tax credits.
  • Complete Form 8582-CR.

Level: Intermediate

Instructor: Kathryn M. Keane, EA

Prerequisites: Basic knowledge of individual taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Receiving a letter from the IRS can be traumatizing for taxpayers. They want to know what it means and what the IRS is going to do to them. They call their tax professional in a panic and want answers. This session explains all of the important correspondence and how to react and respond. Tax professionals need to know which letter secretly tells the taxpayer that they are in uncollectible status. You must also understand which letters could cause your clients to lose valuable rights if they are not properly responded to. Solving tax problems requires you to stay one step ahead of the IRS—the best way is to know what’s going to happen next. The law and Internal Revenue Manual requires the IRS to send these letters. Understanding them is the key to solving a tax problem.

Upon completion of the session, you will be able to:

  • Distinguish between the different types of IRS collection letters to better represent and advise taxpayers.
  • Properly respond to the IRS.
  • Identify IRS processes and anticipate what the IRS is going to do next.

Level: Basic

Instructor: Steven N. Klitzner, Attorney

Prerequisites: None

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes


Description: Discover how a bit of cloud technology can transform the process and profits of client write-up. Xero Partner, Jay Kimelman, CPA CITP, outlines how his firm, The Digital CPA, modernized write-up to grow high-value advisory services. And Xero’s own, Peter Wen, CPA, illustrates how Xero streamlines the workload of year end books, with automation and real-time collaboration

Presented by Xero


According to Reg. §1.691(a)-1, income in respect of a decedent (IRD), refers to amounts a decedent was entitled to as gross income but was not properly included in computing taxable income for the taxable year ending with the date of death or for a previous taxable year under the method of accounting employed by the decedent. Clear as mud! This session trudges through the muck and mire to identify sources of IRD as well as offsetting deductions. We’ll discuss how and where to report each item and calculate the tax deduction for any estate tax that may have resulted from IRD.

Upon completion of the session, you will be able to:

  • Identify sources of IRD and offsetting deductions.
  • List items that are taxed as income and also included in the decedent’s estate.
  • Identify tax planning strategies to mitigate the effect of double taxation.

Level: Advanced

Instructor: Monica Haven, EA, J.D.

Prerequisites: Practical knowledge and understanding of estate taxation

# of CPE: 2 (100 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board


Have you ever wondered what is behind a line on the tax return? In this session, we’ll look at many of the lines on Form 1040 and find “the rest of the tax return” behind those lines. Where does repayment of education credit “hide” on the tax return? Where do you enter a taxable scholarship and why? These are examples of the kinds of things we’ll explore during this interactive session.

Upon completion of the session, you will be able to:

  • Identify lines on Form 1040 that report “behind the scenes” information.
  • Correctly report “behind the scenes” items on the tax return.

Level: Basic

Instructor: Marilyn Meredith, EA

Prerequisites: None

# of CPE: 1 (50 minutes)

Sponsor & Field of Study: IRS - Federal Tax Law Topic; CTEC - Federal Tax Law Topic; NASBA - Taxes; CFP Board

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