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 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> <iframe src="https://fast.wistia.net/embed/iframe/mf8fothkpt" 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 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>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>2017-07-27T04:00:00Z2017-12-31T05:00:00ZNone2017-07-27T04:00:00Z0N/AODW1713Basic2Federal Tax Law Topic2017-07-27T04:00:00ZQAS Self Study$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, CRTPon-demand webinar20172018-12-31T05:00:00Z

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