Cheryl Morse, EA

 
 
 

Bio

Cheryl Morse has been a tax practitioner since 1982 and an enrolled agent since 1996. She is a manager for Emerging Business Partners, Inc., which prepares over 1500 tax returns in three offices. Cheryl graduated Magna Cum Laude with a B.S. degree in accounting from Bentley College in Waltham, MA. In addition to speaking for NATP, she works on taxpayer education through various community outreach speaking engagements. She currently represents the Northeast Region as Area 1 Chair of the Taxpayer Advocacy Panel, is a contributor to the development of the IRS EA Examination, and a contributing writer to Forbes.

 Instructor's Courses

 

 

On-Demand Webinar529 Plans and the Education Credits On-Demand Webinar<h3>Summary</h3> <p>Qualified tuition plans (QTP) or 529 plans are a great way to save tax-free for college education. But what happens once the kids go off to college and the tuition payments and 529 plan distributions begin? This webinar reviews what tax documents you'll need from your clients (and to whom they will be delivered) before and after 529 plan distributions are made, as well as how these distributions should be reported. We'll also review whether or not your client is eligible for the American Opportunity Tax Credit (AOTC) and/or the Lifetime Learning Credit (LLC), and how these tax credits and deductions may affect a 529 plan distribution.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the requirements for a Section 529 plan.</li> <li>Calculate the American Opportunity Tax Credit (AOTC).</li> <li>Calculate the Lifetime Learning Credit (LLC).</li> <li>Complete Form 8867 due diligence.</li> <li>Identify qualified education expenses for each type of education benefit.</li> <li>Reporting Form 1099-Q</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed.</p>2018-08-28T04:00:00Z2019-12-31T05:00:00ZNone2018-04-01T04:00:00Z0N/AODW1821Basic2Federal Tax Law Topic2018-08-28T04:00:00ZQAS Self Study$58 for members and $70 for nonmembers2Federal Tax Law Topic22TaxesNoneCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20182019-12-31T05:00:00Z
Webinar529 Plans and the Education Credits Webinar<h3>Summary</h3> <p>Qualified tuition plans (QTP) or 529 plans are a great way to save tax-free for college education. But what happens once the kids go off to college and the tuition payments and 529 plan distributions begin? This webinar reviews what tax documents you'll need from your clients (and to whom they will be delivered) before and after 529 plan distributions are made, as well as how these distributions should be reported. We'll also review whether or not your client is eligible for the American Opportunity Tax Credit (AOTC) and/or the Lifetime Learning Credit (LLC), and how these tax credits and deductions may affect a 529 plan distribution.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the requirements for a Section 529 plan.</li> <li>Calculate the American Opportunity Tax Credit (AOTC).</li> <li>Calculate the Lifetime Learning Credit (LLC).</li> <li>Complete Form 8867 due diligence.</li> <li>Identify qualified education expenses for each type of education benefit.</li> <li>Reporting Form 1099-Q</li> </ul> <h3>Course Details</h3> <p>Our researchers will answer your questions during the presentation. This webinar includes the presentation slides, Q&A transcript and access to the webinar recording.</p>2018-04-01T04:00:00Z2018-12-31T05:00:00ZNone2018-04-01T04:00:00Z2018-04-01T04:00:00Z2018-04-01T04:00:00Z0N/AWEB1840Basic2Federal Tax Law Topic2018-08-28T04:00:00Z2018-08-30T04:00:00Z2018-09-13T04:00:00ZGroup Internet Based$58 for members and $70 for nonmembers2Federal Tax Law Topic22TaxesNoneCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPlive webinar20182018-08-28T17:00:00Z2018-08-30T13:00:00Z2018-09-13T04:00:00Z
On-Demand WebinarBeyond the 1040<h3>Summary</h3> <p>Go beyond your tax update by taking this in-depth course relating to unique tax situations faced by clients who have specialty occupations or work abroad. You’ll be walked through the proper tax reporting requirements for occupations such as clergy members, truckers, marijuana farmers, gamblers, barbers and beauticians, home flippers, Airbnb operators and beyond. You’ll also examine when workers are considered employees or independent contractors, and whether a taxpayer is truly engaged in a business or is subject to hobby loss rules. Other topics this course will cover include foreign-sourced income reporting and the tax impact of life estates.</p> <iframe src="https://fast.wistia.net/embed/iframe/2e3fcoz7jf" title="Wistia video player" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the reporting requirements for various specialty occupations.</li> <li>Distinguish between an employee and an independent contractor. </li> <li>Recognize options available for correcting misclassified workers. </li> <li>Distinguish between activities engaged in for profit and hobbies.</li> <li>Determine if a client qualifies for the foreign earned income exclusion.</li> <li>Differentiate between the foreign housing deduction and exclusion.</li> <li>Complete Form 2555, <i>Foreign Earned Income</i>. </li> <li>Identify the pros and cons of transferring property with a retained life estate.</li> <li>Determine the value of the life interest and remainder interest.&nbsp; </li> <li>Calculate the sale of life estate property during transferor’s lifetime.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed. </p>2017-10-13T04:00:00Z2018-12-31T05:00:00ZNone2017-12-01T05:00:00Z8N/AODW1733-2Intermediate8Federal Tax Law Topic2017-12-01T05:00:00ZGroup Internet Based$217 for Members and $259 for Nonmembers8Federal Tax Law Topic88TaxesBasic knowledge of individual taxationCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxFederal Tax Law Topic8 CPE for AFSP, EA, CFP®, CPA, CRTPon-demand webinar20172018-12-31T05:00:00Z
On-Demand WebinarBeyond the Basic §1031 Like-Kind Exchange<h3>Summary</h3> <p>As a tax preparer, you understand the importance of helping your clients keep their tax liability to a minimum. Depending on your clients’ circumstances, they may be eligible to defer gain and hence tax liability by using one of the less frequently used types of §1031 like-kind exchanges. In this webinar, you’ll learn the rules for basic like-kind exchanges, as well as less common types of transactions, including exchanges of real property with both business and personal use. You will also learn how a like-kind exchange affects the §121 exclusion. Finally, the webinar will address a like-kind exchange for a rental that is converted to a personal residence and if and when the §121 exclusion will apply.</p> <iframe src="https://fast.wistia.net/embed/iframe/mwdk2iwvfj" title="Wistia video player" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="480"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe a like-kind exchange to clients at the tax desk.</li> <li>Outline the requirements of Starker like-kind exchanges.</li> <li>Outline the requirements of reversed like-kind exchanges.</li> <li>Describe the interaction between §121 and §1031 when exchanging the property with both personal and business use.</li> <li>Describe the treatment of a like-kind exchange of a rental that is converted to a personal residence.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed.</p>2017-07-10T04:00:00Z2017-12-31T05:00:00ZNone2017-07-10T04:00:00Z0N/AODW1710Intermediate2Federal Tax Law Topic2017-07-10T04:00:00ZQAS Self Study$56 for Members and $68 for Nonmembers2Federal Tax Law Topic22TaxesBasic knowledge of business taxationCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20172018-12-31T05:00:00Z
On-Demand WebinarForm 3115 Line-by-Line<h3>Summary</h3> <p>If you have clients who need to adjust incorrect or missed depreciation, they may need to file Form 3115, <i>Application for Change in Accounting Method</i>. In this webinar, you will learn when to file Form 3115 and how to complete it. </p> <p>Did you know that amending a tax return may not be the correct way to adjust for incorrect or missed depreciation? Usually Form 3115 needs to be completed, and this can be a daunting process. There are over 150 automatic and nonautomatic accounting method changes that are reported on this form. Learn when Form 3115 is needed in lieu of amending a tax return and receive line-by-line instructions from completing it for missed or incorrect depreciation and for changing from cash to accrual. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Evaluate when a taxpayer should file Form 3115.</li> <li>Distinguish between automatic and nonautomatic accounting method changes.</li> <li>Identify the most common reasons to file Form 3115.</li> <li>Describe the function of each schedule attached to Form 3115.</li> <li>Correctly complete Form 3115 for a taxpayer correcting depreciation calculations.</li> <li>Correctly complete Form 3115 for a taxpayer changing accounting methods.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed.</p>2017-07-21T04:00:00Z2017-12-31T05:00:00ZNone2017-07-21T04:00:00Z0N/AODW1712Intermediate2Federal Tax Law Topic2017-07-21T04:00:00ZQAS Self Study$56 for Members and $68 for Nonmembers2Federal Tax Law Topic22TaxesBasic knowledge of business taxationCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse%2cEA.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20172018-12-31T05:00:00Z
1040 WorkshopLakewood, CO - Oct. 29-30, 20182018-05-01T04:00:00Z2018-12-31T05:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00ZOctober 29October 30F180192018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z360 Union Blvd.LakewoodSheraton Denver West Hotel303-987-2000COhttps://www.starwoodhotels.com/sheraton/property/overview/index.html?propertyID=883&SWAQ=94ZA80228Cheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxCO104020182018-10-29T12:00:00Z2018-10-30T12:00:00Z2018-10-29T12:00:00Z
1040 WorkshopLatham, NY - Nov. 12-13, 20182018-05-01T04:00:00Z2018-12-31T05:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00ZNovember 12November 13F180582018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z997 New Loudon RoadLathamThe Century House518-785-0931NYhttp://www.thecenturyhouse.com/12110Cheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxNY104020182018-11-12T13:00:00Z2018-11-13T13:00:00Z2018-11-12T13:00:00Z
On-Demand WebinarMake the Client Interview Count<h3>Summary</h3> <p>Every tax season, you meet with clients to gather up their data to prepare their tax returns. Something you should be doing during these meetings is providing clients with valuable tax advice. After all, this is what keeps them coming back year after year.</p> <p>Register today for our Make the Client Interview Count webinar, which discusses simple pieces of guidance that will be very helpful, useful, and impactful to your clients as you meet with them this tax season. Remember—client interviews are your chance to shine, so make them count!</p> <iframe src="https://fast.wistia.net/embed/iframe/8koy6zwu5d" title="Wistia video player" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify opportunities for tax planning after year-end.</li> <li>Identify deductions and credits that are limited by adjusted gross income.</li> <li>Correctly analyze the effects of contributing to an IRA.</li> <li>Correctly analyze the effects of contributing to an HSA.</li> <li>Analyze a client's withholding to determine whether changes should be made.</li> <li>Advise clients about steps that they can take throughout the year to minimize their taxes.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed.</p>2017-12-21T05:00:00Z2018-12-31T05:00:00ZNone2018-01-30T05:00:00Z0N/AODW1803Basic1Federal Tax Law Topic2018-01-30T05:00:00ZQAS Self Study$28 for Members and $33 for Nonmembers1Federal Tax Law Topic11TaxesNoneCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar20182019-12-31T05:00:00Z
1040 WorkshopMercerville, NJ - Nov. 16-17, 20182018-05-01T04:00:00Z2018-12-31T05:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00ZNovember 16November 17F180782018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z3100 Quakerbridge Rd.MercervilleRobert Wood Johnson Conference Center609-584-7600NJhttps://www.rwjbh.org/rwj-university-hospital-hamilton/patients-visitors/conference-center/08619Cheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxNJ104020182018-11-16T13:00:00Z2018-11-17T13:00:00Z2018-11-16T13:00:00Z
On-Demand WebinarMilitary Taxapayers On-Demand Webinar<h3>Summary</h3> <p>There are special provisions and laws a tax professional must be aware of when you have a client who is a member of the U.S. military. For example, income may be excludable for tax purposes and your client may be entitled to special deductions you are unaware of. This webinar will provide you with all of the tools and knowledge you need to prepare your military clients' (and their spouse's) returns accurately, including benefits for disabled veterans, current military personnel and former military personnel.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify military income.</li> <li>Identify deductions available to military taxpayers.</li> <li>Evaluate the domicile options for military taxpayers.</li> <li>Identify extensions of deadlines available to military taxpayers.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed.</p>2018-11-06T05:00:00Z2019-12-31T05:00:00ZNone2018-04-01T04:00:00Z0N/AODW1830Basic2Federal Tax Law Topic2018-11-06T05:00:00ZQAS Self Study$58 for members and $70 for nonmembers2Federal Tax Law Topic22TaxesNoneCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20182019-12-31T05:00:00Z
WebinarMilitary Taxpayer Webinar<h3>Summary</h3> <p>There are special provisions and laws a tax professional must be aware of when you have a client who is a member of the U.S. military. For example, income may be excludable for tax purposes and your client may be entitled to special deductions you are unaware of. This webinar will provide you with all of the tools and knowledge you need to prepare your military clients' (and their spouse's) returns accurately, including benefits for disabled veterans, current military personnel and former military personnel.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify military income.</li> <li>Identify deductions available to military taxpayers.</li> <li>Evaluate the domicile options for military taxpayers.</li> <li>Identify extensions of deadlines available to military taxpayers.</li> </ul> <h3>Course Details</h3> <p>Our researchers will answer your questions during the presentation. This webinar includes the presentation slides, Q&A transcript and access to the webinar recording.</p>2018-04-01T04:00:00Z2018-12-31T05:00:00ZNone2018-04-01T04:00:00Z2018-04-01T04:00:00Z2018-04-01T04:00:00Z0N/AWEB1858Basic2Federal Tax Law Topic2018-11-06T05:00:00Z2018-11-08T05:00:00Z2018-11-22T05:00:00ZGroup Internet Based$58 for members and $70 for nonmembers2Federal Tax Law Topic22TaxesNoneCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPlive webinar20182018-11-06T18:00:00Z2018-11-08T14:00:00Z2018-11-22T05:00:00Z
1040 WorkshopSalt Lake City, UT - Nov. 1-2, 20182018-05-01T04:00:00Z2018-12-31T05:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00ZNovember 1November 2F180292018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z5151 Wiley Post WaySalt Lake CityDouble Tree by Hilton Salt Lake City Airport801-539-1515UThttp://doubletree3.hilton.com/en/hotels/utah/doubletree-by-hilton-hotel-salt-lake-city-airport-SLCARDT/index.html84116Cheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxUT104020182018-11-01T12:00:00Z2018-11-02T12:00:00Z2018-11-01T12:00:00Z
1040 WorkshopSaugerties, NY - Nov. 14-15, 20182018-05-01T04:00:00Z2018-12-31T05:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00ZNovember 14November 15F180692018-05-01T04:00:00Z2018-05-01T04:00:00Z2018-05-01T04:00:00Z25 South Partition StreetSaugertiesDiamond Mills Hotel845-247-0700NYhttps://www.diamondmillshotel.com/12477Cheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspxNY104020182018-11-14T13:00:00Z2018-11-15T13:00:00Z2018-11-14T13:00:00Z
On-Demand WebinarThe Essential 1040<h3>Summary</h3> <p>For 32 years NATP has been providing the best tax update in the country to prepare professionals for the coming tax season. This tradition of excellence will continue in 2017. This course covers the standard features of the inflation-indexed updates for preparing individuals’ 2017 tax returns, new tax laws applicable to 2017 and recent developments. This is combined with two hours of Ethics.</p> <iframe src="https://fast.wistia.net/embed/iframe/zt7zexweuy" title="Wistia video player" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Apply inflation-adjusted amounts to 2017 individual tax returns.</li> <li>Identify expired tax provisions.</li> <li>Analyze new tax laws and provide some tax tips to clients.</li> <li>Apply the latest court and IRS rulings to taxpayers’ current situations.</li> <li>Analyze new developments and provide some tax tips to clients. </li> <li>Identify the current IRS hands-on initiatives to improve the accuracy and quality of filed tax returns.</li> <li>Identify the Circular 230 rules governing individuals eligible to represent taxpayers before the Internal Revenue Service (IRS).</li> <li>Identify the rules governing unenrolled tax preparers.</li> <li>Identify common penalties assessable against tax return preparers.</li> <li>Identify due diligence requirements for the earned income tax credit (EITC).</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Q&A transcript. CPE is issued after exam is successfully completed. </p>2017-10-13T04:00:00Z2018-12-31T05:00:00ZNone2017-12-01T05:00:00Z6N/AODW1733AUpdate86 Federal Tax Law Update, 2 Ethics2017-12-01T05:00:00ZGroup Internet Based$217 for Members and $259 for Nonmembers86 Federal Tax Law Update, 2 Ethics882 Taxes, 2 Regulatory EthicsNoneCheryl Morse, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/CherylMorse,EA.aspx6 Federal Tax Law Update, 2 Ethics8 CPE for AFSP, EA, CFP®, CPA, CRTPon-demand webinar20172018-12-31T05:00:00Z

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