Les A. Marti, EA



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



On-Demand WebinarUnderstanding Unique Issues for Clergy On-Demand Webinar<h3>Summary</h3> <p>The tax code has unique provisions related to clergy and how they report income, expenses and credits. Regardless if you are a minister performing ministerial services or a self-employed person, all clergy earnings, wages, offerings and fees received for performing marriages, baptisms, funerals, etc., are subject to income tax. This course covers the basics of properly preparing clergy returns and aspects from the employer’s perspective pertaining to compensation, fringe benefits, accountable plans and payroll taxes. </p><iframe src="https://fast.wistia.net/embed/iframe/655lg3jjx4" title="Introduction Video" 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 who qualifies for special tax treatment as clergy</li> <li>Apply the dual status nature of clergy</li> <li>Categorize valid income and expenses for clergy</li> <li>List the requirements for the housing allowance</li> <li>Distinguish the unique treatment of employment taxes by churches</li> <li>Identify income that is subject to self-employment tax</li> <li>Differentiate between the use of Form 4361 and Form 4029</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-16T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-16T05:00:00Z0N/AODW2012Basic2Federal Tax Law Topic2020-03-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesLes Marti, EAhttps://www.natptax.com/EventsAndEducation/About/Pages/Les-Marti.aspxFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20202021-12-30T06:00:00Z

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