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Les Marti, EA

 
 
 

Bio

Les Marti received his B.S. from the University of Illinois. He is an Enrolled Agent who specializes in small business and farm tax returns. He has been in the income tax planning and preparation business since 1987 and has owned and operated his own firm since 1997. Les is an instructor and workbook editor for the University of Illinois Fall Income Tax School. Les is an author and instructor for his farm tax courses, and you can find him teaching his course to other preparers across the Midwest.

Les has been a member of NATP since he began preparing taxes in 1987. He was a member of the IL NATP board from 2000-2010, serving as treasurer, vice-president and president, as well as co-editor of the chapter newsletter. Les lives in Gibson City IL where he is active in his church and community.

 Instructor's Courses

 

 

WebinarFarming 101<h3>Summary</h3> <p>Farming is a unique activity with its own set of special tax issues. This webinar is a beginner’s guide for tax preparers who want to learn the basics and begin preparing individual income tax returns for farmers. You will learn depreciation rules specific to farming, farm income averaging, farm income and its association with social security benefits. We’ll also walk you through the sale of assets unique to farmers and how to prepare Schedule F, <i>Profit or Loss From Farming</i>.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify whether a client’s activity is a farm activity.</li> <li>Evaluate whether a client’s farming activity is a hobby or for profit and summarize the implications.</li> <li>Identify various types of farm income for clients at the tax desk.</li> <li>Determine whether farm income received by taxpayers is taxable.</li> <li>Correctly calculate farming expenses.</li> <li>Correctly apply depreciation methods unique to assets used in farming.</li> <li>Assess when the rules regarding excess farm losses apply.</li> <li>Describe farm income averaging and when to use it.</li> <li>Accurately complete Schedule F, <i>Profit or Loss from Farming</i>.</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>2017-04-26T04:00:00Z2017-12-31T05:00:00ZNone2017-04-26T04:00:00Z2017-04-26T04:00:00Z0N/AWEB1723Basic2Federal Tax Law Topic2017-07-18T04:00:00Z2017-07-20T04:00:00ZGroup Internet Based$56 for Members and $68 for Nonmembers2Federal Tax Law Topic22TaxesNoneLes Marti, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/Les-Marti.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPlive webinar20172017-07-18T17:00:00Z2017-07-20T13:00:00Z
WebinarLife Cycle of a Trust<h3>Summary</h3> <p>Many of your clients have trusts and, as your clients age, their estate planning documents will become more complicated. Though you may have previously taken courses on the income taxation of trusts and estates, in this course, we’ll focus on a common estate planning tool—a revocable trust with marital deduction planning. The first part of the webinar focuses on the trust during the taxpayer’s lifetime (a living trust). The second part will walk you through the taxation and reporting requirements for a marital deduction trust (an A/B trust).</p> <p>While Subchapter J governs the taxation for trusts and estates, the application of it differs depending on the type of trust. In this presentation, you’ll learn the primary vehicles for basic estate planning using trusts, how you report income for basic trusts, how martial deduction planning works at the first death and much more. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the types of trusts.</li> <li>Describe and recognize a living trust.</li> <li>Describe and recognize an A/B trust.</li> <li>Outline the life cycle of a living trust during the lifetime of the grantor.</li> <li>Identify the filing elections for a living trust.</li> <li>Identify the changes in treatment of a living trust at the death of the grantor.</li> <li>Outline the life cycle of an A/B trust.</li> <li>Describe the requirements for each part of an A/B trust.</li> <li>Correctly describe the filing requirements for an A/B trust.</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>2017-04-26T04:00:00Z2017-12-31T05:00:00ZNone2017-04-26T04:00:00Z2017-04-26T04:00:00Z0N/AWEB1725Intermediate2Federal Tax Law Topic2017-08-01T04:00:00Z2017-08-03T04:00:00ZGroup Internet Based$56 for Members and $68 for Nonmembers2Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxJaye Tritz, EA, CFP®https://www.natptax.com/EventsAndEducation/About/Pages/Les-Marti.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPlive webinar20172017-08-01T17:00:00Z2017-08-03T13:00:00Z

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