​​​​Premium Online Education Pass

This package is only available to Premium members and includes every live and on-demand webinar available, every self-study, every online workshop, and approximately 250 credits available. You have access to everything during your membership year, whether it's new or last year's education.

Education List

 

 

Self StudyIntroduction to Schedule F Self-Study<h3>Summary</h3> <p>Farming is a unique industry with its own set of special tax issues. Knowing these special rules is essential for tax professionals preparing farm tax returns. This course focuses on individual income tax issues to help tax professionals new to preparing farm tax returns. You will learn how to properly prepare Schedule F, <i>Profit or Loss from Farming</i>, and other major related forms, which depreciation and accounting methods are available to farmers, and how to identify hobby farms<p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Complete Schedule F, <i>Profit or Loss From Farming</i></li> <li>Differentiate between cash and accrual methods as related to farm income and expense reporting</li> <li>Identify the sources of income generated from farming operations</li> <li>Differentiate between taxable and tax-exempt government program payments</li> <li>Identify the unique timing of certain farm income and expenses</li> <li>Identify the proper reporting of farm-related income on Form 4797, <i>Sales of Business Property</i></li> <li>Complete Schedule J, <i>Income Averaging for Farmers and Fishermen</i></li> <li>Identify the allowable expenses and deductions for farmers</li> <li>Compute the amount of farming loss allowed under the loss limitation rules</li> <li>List the depreciation methods allowed for assets used in farming</li> <li>Identify the requirements for claiming §179 and bonus depreciation</li> <li>Complete Schedule SE, <i>Self-Employment Tax</i></li> <li>List the nine relevant factors in the regulations under §183 that can be used to determine whether a farm has a profit motive</li> <li>Summarize how to properly report the income and expenses from a farming activity that is determined to be a hobby</li> </ul> <h3>Course Details</h3> <p>This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.</p>2020-04-02T05:00:00Z2021-02-28T06:00:00ZNone2020-04-02T05:00:00ZSS20318Basic8Federal Tax Law Topic0N/A2020-04-02T05:00:00ZQAS Self StudyPremium: $0 | Professional: $167 | Basic: $212 | Nonmember: $2238Federal Tax Law Topic88TaxesNoneFederal Tax Law Topic8 CPE for AFSP, EA, CPA, CRTP/EventsAndEducation/Documents/Textbook%20Table%20of%20Contents/2020/IntroductiontoScheduleF_TOC.pdfself study2020May2021-02-28T06:00:00Znonoyesno
On-Demand WebinarTax Rules of Lump-Sum Social Security Benefits On-Demand Webinar<h3>Summary</h3> <p>Your client was approved for Social Security disability benefits and received a large lump-sum payment for multiple years of benefits. This scenario is quite common and tax pros need to know how this impacts tax reporting. Your clients who are already receiving Social Security disability benefits rely on you to help them make the best financial decisions because every cent counts! In this webinar, you’ll learn the tax implications and how to navigate this scenario, so the taxpayer does not pay more taxes than legitimately required.</p><iframe src="https://fast.wistia.net/embed/iframe/m3amlwon77" title="Lump-Sum Election Video" allow="autoplay; fullscreen" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen 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 general rules for calculating taxable Social Security benefits</li> <li>Analyze options for when to make the lump-sum election</li> <li>Prepare IRS Pub 915 worksheets to calculate taxable Social Security benefits</li> <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>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2016Intermediate1Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal Tax Law Topic11TaxesKnowledge of retirement income taxSara LeoneFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020June2021-12-30T06:00:00Z50 minutesyesnoyesno
On-Demand WebinarTax Rules and Reporting of Virtual Currency On-Demand Webinar<h3>Summary</h3> <p>Bitcoin, Litecoin and Ethereum are types of cryptocurrency, which is an internet-based exchange medium to conduct financial transactions. Cryptocurrencies are considered very secure because they use strong cryptography to verify the transfer of assets. This webinar reviews what cryptocurrency is and how to report it. The IRS has special requirements for trading cryptocurrency and for taxpayers selling or exchanging virtual currencies. We’ll also cover the nuances of the new virtual currency disclosure question on the Form 1040.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the types of cryptocurrencies and the way they work</li> <li>Correctly report income from cryptocurrency</li> <li>Correctly report gains and losses from cryptocurrency</li> <li>Identify the pitfalls of cryptocurrency</li> <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>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2025Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Individual Income TaxAmy WallFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020August2021-12-30T06:00:00Z100 minutesAvailable September 2020Available September 2020yesnoyesno
On-Demand WebinarNet Operating Losses On-Demand Webinar<h3>Summary</h3> <p>The <i>Tax Cuts and Jobs Act</i> (TCJA) eliminated net operating loss (NOL) carryback provisions for most taxpayers. To get more funds in the hands of taxpayers with businesses, the CARES Act essentially reversed the TCJA decision and added a longer five-year carryback period. Attend this webinar to learn how to identify which clients can make the most of the new NOL provisions.</p><iframe src="https://fast.wistia.net/embed/iframe/ug3o7o686x" 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>Determine if an NOL exists</li> <li>Complete Form 1045 following the requirements of Rev. Proc 2020-24</li> <li>Make an election to waive an NOL carryback for tax years beginning after Dec. 31, 2017, and before Jan. 1, 2020</li> <li>Amend prior year returns for an NOL carryback</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>2020-04-16T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Update2020-04-16T05:00:00ZODW2051Update2Federal Tax Law Update0NA2020-04-16T05:00:00ZQAS Self Study2Federal Tax Law Update22TaxesRandy Lawshé, EAFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z100 minutes8084063yesnoyesno
On-Demand WebinarEmployee Retention Credit & Form 7200 On-Demand Webinar<h3>Summary</h3> <p>The CARES Act provides a refundable payroll retention credit to employers to help them during the COVID-19 pandemic. This webinar will help you discuss this credit with your clients as a possible solution (or even use it in your own office). Remember, you can only choose one CARES Act option, including the Payroll Retention Credit, Paycheck Protection Program loan with possible forgiveness or deferring payroll taxes.</p><iframe src="https://fast.wistia.net/embed/iframe/r410tedd10" 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>Define what the payroll retention credit is</li> <li>Discuss qualified wages and the maximum employee credit available for all quarters</li> <li>Calculate the maximum payroll retention credit available for the employer</li> <li>Determine how much the employer can take as a credit from Social Security taxes withheld</li> <li>Use the Form 7200 to obtain an advance credit of the rest of the payroll retention credit in addition to Social Security taxes withheld</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> 2020-04-16T05:00:00Z2021-12-30T06:00:00ZNone2020-04-16T05:00:00ZODW2050Update1Federal Tax Law Update0NA2020-04-16T05:00:00ZQAS Self Study1Federal Tax Law Update11TaxesKnowledge or experience with federal income taxKate GoadFederal Tax Law Update1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z50 minutes4042032yesnoyesno
On-Demand WebinarRequirements for Partnerships With Foreign Partners On-Demand Webinar<h3>Summary</h3> <p>In this global economy, an increasing number of foreign partners own interest in U.S. partnerships. In this webinar, you will learn about the mandatory withholding requirements on income of a foreign partner. We will also discuss what certification forms that the partnership needs from the foreign partner or entity, how to calculate income that is subject to withholding and how to comply with the filing requirements of various information returns with regard to withholding on foreign partners.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify information on Form W-8BEN, <i>Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting</i></li> <li>Describe the partnership’s withholding requirements for foreign partners</li> <li>Complete applicable questions on Form 1065, <i>Schedule B</i>, when partnership has foreign partners <li>Calculate the foreign partner’s income subject to withholding</li> <li>File Form 8805, <i>Foreign Partner’s Information Statement of Section 1446 Withholding Tax</i></li> <li>File Form 8804, <i>Annual Return for Partnership Withholding Tax (Section 1446)</i></li> <li>File Form 8813, <i>Partnership Withholding Tax Payment Voucher (Section 1446)</i></li> <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>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2018Advanced2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesUnderstanding of Partnership TaxGenaro Cardaropoli, CPA, MPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020July2021-12-30T06:00:00Z100 minutesAvailable July 2020Available July 2020yesnoyesno
Live WebinarTax Rules and Reporting of Virtual Currency Webinar<h3>Summary</h3> <p>Bitcoin, Litecoin and Ethereum are types of cryptocurrency, which is an internet-based exchange medium to conduct financial transactions. Cryptocurrencies are considered very secure because they use strong cryptography to verify the transfer of assets. This webinar reviews what cryptocurrency is and how to report it. The IRS has special requirements for trading cryptocurrency and for taxpayers selling or exchanging virtual currencies. We’ll also cover the nuances of the new virtual currency disclosure question on the Form 1040.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the types of cryptocurrencies and the way they work</li> <li>Correctly report income from cryptocurrency</li> <li>Correctly report gains and losses from cryptocurrency</li> <li>Identify the pitfalls of cryptocurrency</li> </ul> <h3>Course Details</h3> <p>Subject matter experts will answer your questions during the presentation. We make every effort to answer as many questions as possible during the webinar but we may not be able to directly address every question.</p> <p>This webinar includes the presentation slides, attendee top questions and access to the webinar recording.</p>2020-03-18T05:00:00Z2020-08-25T05:00:00ZNone2020-03-18T05:00:00Z2020-03-18T05:00:00Z2020-03-20T05:00:00ZWEB2025Intermediate2Federal Tax Law Topic0N/A2020-08-25T05:00:00Z2020-08-26T05:00:00Z2020-03-20T05:00:00ZGroup Internet BasedPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Individual Income TaxAmy Wall, EA, MBAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPlive webinar2020August2020-08-25T05:00:00Z2020-08-26T05:00:00Z2020-08-26T05:00:00Z100 minutesTuesday, August 25, 2:00 p.m. - 4:00 p.m. CTTuesday, August 25, 2:00 p.m. - 4:00 p.m. CTTuesday, August 25, 2:00 p.m. - 4:00 p.m. CTWednesday, August 26, 10:00 a.m. - 12:00 p.m. CTWednesday, August 26, 10:00 a.m. - 12:00 p.m. CTWednesday, August 26, 10:00 a.m. - 12:00 p.m. CTPre-order on-demand webinarPre-order on-demand webinarPre-order on-demand webinaryesnoyesno
On-Demand WebinarChanging Accounting Methods Using Form 3115 On-Demand Webinar<h3>Summary</h3> <p>When your clients have accounting method questions, they’ll often turn to you. The <i>Tax Cuts and Jobs Act</i> (TCJA) added several provisions that could require a change in accounting methods, such as expanding the availability of the cash method and exempting small businesses from the requirement to maintain inventory. In addition, claiming missed depreciation can be considered an accounting method change. This webinar covers properly reporting accounting method changes to the IRS and how to complete Form 3115.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify accounting method changes</li> <li>Summarize the accounting method changes eligible small businesses can make under the TCJA</li> <li>Determine when Form 3115 must be filed or if an amended return can be filed</li> <li>Distinguish between automatic and non-automatic accounting method changes</li> <li>Compute the §481(a) adjustment and claim in the appropriate year(s)</li> <li>Complete Form 3115 to claim missed depreciation</li> <li>Prepare Form 3115 for a small business taxpayer changing from the accrual method to the cash method using the reduced filing requirement in Rev. Proc. 2018-40</li> <li>Determine how to handle inventory when a small business taxpayer uses the cash method</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>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2036Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Business Income TaxLaura Strombom, EA, MBA, NTPI FellowFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020December2021-12-30T06:00:00Z100 minutesAvailable December 2020Available December 2020yesnoyesno
Live WebinarChanging Accounting Methods Using Form 3115 Webinar<h3>Summary</h3> <p>When your clients have accounting method questions, they’ll often turn to you. The <i>Tax Cuts and Jobs Act (TCJA)</i> added several provisions that could require a change in accounting methods, such as expanding the availability of the cash method and exempting small businesses from the requirement to maintain inventory. In addition, claiming missed depreciation can be considered an accounting method change. This webinar covers properly reporting accounting method changes to the IRS and how to complete Form 3115.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify accounting method changes</li> <li>Summarize the accounting method changes eligible small businesses can make under the TCJA</li> <li>Determine when Form 3115 must be filed or if an amended return can be filed</li> <li>Distinguish between automatic and non-automatic accounting method changes</li> <li>Compute the §481(a) adjustment and claim in the appropriate year(s)</li> <li>Complete Form 3115 to claim missed depreciation</li> <li>Prepare Form 3115 for a small business taxpayer changing from the accrual method to the cash method using the reduced filing requirement in Rev. Proc. 2018-40</li> <li>Determine how to handle inventory when a small business taxpayer uses the cash method</li> </ul> <h3>Course Details</h3> <p>Subject matter experts will answer your questions during the presentation. We make every effort to answer as many questions as possible during the webinar but we may not be able to directly address every question.</p> <p>This webinar includes the presentation slides, attendee top questions and access to the webinar recording.</p>2020-03-18T05:00:00Z2020-12-08T06:00:00ZNone2020-03-18T05:00:00Z2020-03-18T05:00:00Z2020-03-20T05:00:00ZWEB2036Intermediate2Federal Tax Law Topic0N/A2020-12-08T06:00:00Z2020-12-09T06:00:00Z2020-03-20T05:00:00ZGroup Internet BasedPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Business Income TaxLaura Strombom, EA, MBA, NTPI FellowFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPlive webinar2020December2020-12-08T06:00:00Z2020-12-09T06:00:00Z2020-12-09T06:00:00Z100 minutesTuesday, December 8, 2:00 p.m. - 4:00 p.m. CTTuesday, December 8, 2:00 p.m. - 4:00 p.m. CTTuesday, December 8, 2:00 p.m. - 4:00 p.m. CTWednesday, December 9, 10:00 a.m. - 12:00 p.m. CTWednesday, December 9, 10:00 a.m. - 12:00 p.m. CTWednesday, December 9, 10:00 a.m. - 12:00 p.m. CTPre-order on-demand webinarPre-order on-demand webinarPre-order on-demand webinaryesnoyesno
On-Demand WebinarTax Reform NOL Changes On-Demand Webinar<h3>Summary</h3> <p>The goal of every business owner is to make a profit, but sometimes losses do occur. As a tax professional, you must know how to handle net operating losses (NOLs) when this happens. Not all business losses result in NOLs at the individual taxpayer level, but you need to know what qualifies as a NOL and how to properly calculate and report it. We’ll also review new options taxpayers have under the <i>Tax Cuts and Jobs Act</i>.</p> <iframe src="https://fast.wistia.net/embed/iframe/sn1xotq987" title="Business Vs Nonbusiness Example 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 if a business or individual has incurred an NOL.</li> <li>Calculate the amount of the NOL.</li> <li>Identify how to report the NOL properly.</li> <li>Compare and contrast the rules prior to and after the TCJA.</li> <li>Recognize when an NOL can be carried back under the TCJA rules.</li> <li>Compute the NOL deduction for each taxpayer when there is a filing status change.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1924Intermediate2Federal Tax Law Topic0N/A2019-09-04T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxRandy Lawshé, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019September2021-01-01T05:00:00Z100 MinutesAvailable September 2019yesnoyesno
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 Topic2020-03-16T05:00:00ZODW2012Basic2Federal Tax Law Topic0N/A2020-03-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesLes Marti, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarQualifying for the QBI Rental Safe Harbor On-Demand Webinar<h3>Summary</h3> <p>In September 2019, the IRS issued Revenue Procedure 2019-38 to address issues surrounding qualified business income (QBI) and rental real estate. The Rev. Proc. created a safe harbor for treating rental real estate businesses as a trade or business in order to qualify for the 20% QBI deduction. The safe harbor was proposed because many taxpayers were uncertain whether or not they qualified for the QBI deduction. With these new rules, learn which of your clients will qualify and understand the facets of the deduction.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the requirements for the QBI deduction of rental real estate</li> <li>Discuss when a rental rises to the level of a trade or business</li> <li>Outline the requirements for use of the rental real estate safe harbor from IRC §199A</li> <li>Report the QBI deduction correctly for rental real estate businesses</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>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2031Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $422Federal Tax Law Topic22TaxesUnderstanding of business and real estate incomeKathy Morgan, EAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020October2021-12-30T06:00:00Z50 minutesAvailable November 2020Available November 2020yesnoyesno
On-Demand WebinarCOVID-19 Update - What We Know Now On-Demand Webinar<h3>Summary</h3> <p>Along with the health implications of COVID-19, we saw legislation passed to help businesses and individuals during this difficult time. NATP provided information shortly after the enactment of the CARES Act. This webinar provides updated information based on newly released guidance as of April 28, 2020.</p><iframe src="https://fast.wistia.net/embed/iframe/fffgfmsw37" 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>Summarize returns and payments that have extended due dates</li> <li>Describe who is eligible for an economic stimulus payment</li> <li>Outline provisions related to retirement accounts and the CARES Act</li> <li>Summarize various benefits available for businesses</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> 2020-04-16T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Update2020-04-16T05:00:00ZODW2049Update1Federal Tax Law Update0NA2020-04-16T05:00:00ZQAS Self Study1Federal Tax Law Update11TaxesBasic Knowledge of Federal Income TaxSheri Fronsee, CPAFederal Tax Law Update1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z50 minutes02000yesnoyesno
On-Demand WebinarComputing Contributions and Distributions of IRAs<h3>Summary</h3> <p>Individual retirement accounts (IRAs) are a very common retirement planning tool. This webinar covers the differences between traditional and Roth IRAs, how to calculate allowable IRA contributions based on whether or not taxpayers are covered under an employer plan, how to properly report distributions, and how to handle inherited IRAs. Additionally, we will review corrective actions when taxpayers contribute too much or forget to take required minimum distributions (RMDs).</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Compute the allowable IRA contribution and deduction</li> <li>Calculate distribution options and requirements</li> <li>Prepare Form 8606 for distributions and nondeductible contributions</li> <li>Prepare Form 5329 to report additional taxes</li> <li>Find, fix and avoid common mistakes, and request penalty waivers</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>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2034Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of individual income taxSheri Fronsee, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020November2021-12-30T06:00:00Z100 minutesAvailable December 2020Available December 2020yesnoyesno
Self Study1040 Update Self-Study<h3>Summary</h3> <p>Find out the latest tax law changes, guidance and forms from the CARES Act, SECURE Act and other COVID-19 related legislation with practical examples. This course also features the standard inflation-indexed updates to prepare you for filing individuals’ 2020 tax returns. Since eligibility to use the cash method was significantly expanded under the TCJA and the CARES Act retroactively designated qualified improvement property as 15-year property, we’ll cover how to request certain accounting method changes using Form 3115 and the automatic change procedures. Our focus will be primarily on taxpayers claiming missed depreciation, as well as small business taxpayers changing to the overall cash method of accounting. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Analyze new tax laws and developments, and how they affect your clients, including provisions from the SECURE and CARES Acts</li> <li>Interpret the latest court decisions and IRS rulings</li> <li>Apply inflation-adjusted amounts to 2020 individual tax returns</li> <li>Identify extended and expired tax provisions</li> <li>Recognize a change in method of accounting versus an error</li> <li>Summarize some of the accounting method changes small business taxpayers can make under the TCJA</li> <li>Claim missed depreciation by filing Form 3115</li> </ul> <h3>Course Details</h3> <p>This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.</p> 2020-04-02T05:00:00Z2021-02-28T06:00:00ZNone2020-04-02T05:00:00Z2020-04-02T05:00:00ZSS20301Update8Federal Tax Law Update0N/A2020-04-02T05:00:00Z2020-04-02T05:00:00ZQAS Self Study8Federal Tax Law Update88TaxesKnowledge of or experience with individual taxationFederal Tax Law Update8 CPE for AFSP, EA, CPA, CRTPself study2020October2021-02-28T06:00:00Z2021-02-28T06:00:00Z2122230167Available October 2020Available October 2020Available October 2020Available October 2020nonoyesno
Self Study1040 Update Self-Study<h3>Summary</h3> <p>Understanding the yearly changes to the Form 1040 is essential to your success as a tax professional, which is why we’ve dedicated an entire course to learning the updates. This course will cover standard features of inflation-indexed updates you’ll need to understand to prepare your clients’ 2019 returns. It will also cover new head of household paid preparer due diligence, updated tax forms and schedules, the qualified business income (QBI) deduction and modifications to the net operating loss (NOL) rules. Finally, since 2018 was a big year for tax reform, you’ll learn all about the <i>Tax Cuts and Jobs Act</i> and its impact on preparing your clients’ 2019 returns.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Analyze new tax laws and how it affects your clients.</li> <li>Recognize who qualifies as a dependent.</li> <li>Explain the rules for determining proper withholding on the revised Form W-4.</li> <li>Interpret the latest court decisions and IRS rulings.</li> <li>Apply inflation-adjusted amounts to 2019 individual tax returns.</li> <li>Identify extended and expired tax provisions.</li> </ul> <h3>Course Details</h3> <p>This course includes an e-book, exam questions, quick reference desk card and multi-page tax law quick reference guide with flowcharts. CPE is issued after the exam is successfully completed.</p>2019-02-01T11:00:00Z2021-01-01T05:00:00ZNone2019-04-01T10:00:00ZSS1930Update8Federal Tax Law Update0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $164 | Basic: $208 | Nonmember: $2198Federal Tax Law Update88TaxesBasic knowledge of income taxationFederal Tax Law Update8 CPE for AFSP, EA, CPA, CRTP/EventsAndEducation/Documents/Textbook%20Table%20of%20Contents/2019/1040UpdateTOC.pdfself study2019October2021-01-01T05:00:00Znonoyesno
On-Demand WebinarTax Reporting of Gig and Sharing Economy Income On-Demand Webinar<h3>Summary</h3> <p>The sharing and gig economy is rapidly evolving and changing how people commute, travel, rent, vacation and provide services using online platforms, including smartphone apps. These types of jobs also make for more employment opportunities among U.S. taxpayers as most are at-will involvement. It is not uncommon to see more than one gig listed as sources of income when you examine your clients’ financials. This webinar looks at several of these income sources and how to report them properly on the taxpayer’s tax return.</p><iframe src="https://fast.wistia.net/embed/iframe/99rxpwimp5" title="Hobby vs. Business 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>Correctly report income from shared economy businesses</li> <li>Correctly report independent contractor income</li> <li>Correctly report rental income versus vacation home income</li> <li>Identify expenses related to shared economy businesses</li> <li>Calculate vehicle expenses for shared economy businesses</li> <li>Calculate home office expenses for shared economy businesses</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>2020-03-16T05:00:00Z2021-11-30T06:00:00ZFederal Tax Law Topic2020-03-16T05:00:00ZODW2011Basic2Federal Tax Law Topic0N/A2020-03-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesCheryl Morse, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarReporting Investment Income for Individuals On-Demand Webinar<h3>Summary</h3> <p>Taxpayers have a variety of investment opportunities, but reporting and taxing the activity isn’t always straightforward. This webinar will teach you how to properly report investment activity reported on Consolidated Form 1099. You’ll also learn the differences between covered and non-covered securities and their reporting requirements. At the end, we’ll complete case studies to offer hands-on experience in outlining the treatment of investment income by preparing Form 8949 and Schedule D.</p> <iframe src="https://fast.wistia.net/embed/iframe/80po4spycg" title="Net Investment Income Tax 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 and summarize the reporting requirements for various components of a Consolidated Form 1099.</li> <li>Calculate capital gains and losses.</li> <li>Differentiate between short-term and long-term gains and losses.</li> <li>Distinguish between covered and noncovered securities.</li> <li>Review Form 8949 and Schedule D. </li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1907Basic2Federal Tax Law Topic0N/A2019-05-16T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneKate GoadFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z100 Minutesyesnoyesno
Live WebinarConverting an Entity Taxed As a Partnership To Sole Ownership Webinar<h3>Summary</h3> <p>This webinar discusses the steps involved when an entity taxed as a partnership converts to a solely-owned entity. The IRS released Revenue Ruling 99-6 to explain these steps, but the process is complicated. The three steps include liquidation of the partnership, purchase/sale of assets between partners, and lastly, placing the assets formerly owned by the partnership in service in the sole owner’s entity of choice. You’ll also learn how to determine the basis of the assets from the partnership that the sole owner places in service.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the steps required when converting a partnership to a solely-owned entity</li> <li>Identify the tax consequences for the partnership and partners when the partnership liquidates</li> <li>Calculate each partner’s basis in the assets received in liquidation</li> <li>Identify the reporting requirements for the buying and selling partner(s)</li> <li>Determine the sole owner’s basis and holding period of the assets formerly owned by the partnership</li> </ul> <h3>Course Details</h3> <p>Subject matter experts will answer your questions during the presentation. We make every effort to answer as many questions as possible during the webinar but we may not be able to directly address every question.</p> <p>This webinar includes the presentation slides, attendee top questions and access to the webinar recording.</p>2020-03-20T05:00:00Z2020-07-15T05:00:00ZNone2020-03-18T05:00:00Z2020-03-18T05:00:00Z2020-03-20T05:00:00ZWEB2020Intermediate2Federal Tax Law Topic0N/A2020-07-15T05:00:00Z2020-07-16T05:00:00Z2020-03-20T05:00:00ZGroup Internet BasedPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of business taxationLarry Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPlive webinar2020July2020-07-15T05:00:00Z2020-07-16T05:00:00Z2020-07-16T05:00:00Z100 minutesWednesday, July 15, 2:00 p.m. - 4:00 p.m. CTWednesday, July 15, 2:00 p.m. - 4:00 p.m. CTWednesday, July 15, 2:00 p.m. - 4:00 p.m. CTThursday, July 16, 10:00 a.m. - 12:00 p.m. CTThursday, July 16, 10:00 a.m. - 12:00 p.m. CTThursday, July 16, 10:00 a.m. - 12:00 p.m. CTPre-order on-demand webinarPre-order on-demand webinarPre-order on-demand webinaryesnoyesno
On-Demand WebinarConverting an Entity Taxed As a Partnership To Sole Ownership On-Demand Webinar<h3>Summary</h3> <p>This webinar discusses the steps involved when an entity taxed as a partnership converts to a solely-owned entity. The IRS released Revenue Ruling 99-6 to explain these steps, but the process is complicated. The three steps include liquidation of the partnership, purchase/sale of assets between partners, and lastly, placing the assets formerly owned by the partnership in service in the sole owner’s entity of choice. You’ll also learn how to determine the basis of the assets from the partnership that the sole owner places in service.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the steps required when converting a partnership to a solely-owned entity</li> <li>Identify the tax consequences for the partnership and partners when the partnership liquidates</li> <li>Calculate each partner’s basis in the assets received in liquidation</li> <li>Identify the reporting requirements for the buying and selling partner(s)</li> <li>Determine the sole owner’s basis and holding period of the assets formerly owned by the partnership</li> <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>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2020Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of business taxationLarry Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020July2021-12-30T06:00:00Z100 minutesAvailable July 2020Available July 2020yesnoyesno
Self StudyIntroduction to Fixed Assets Self-Study<h3>Summary</h3> <p>This course will introduce you to the basic depreciation concepts on Form 4562, <i>Depreciation and Amortization</i>, including §179 and bonus depreciation. You’ll review the special rules for listed property (passenger automobiles, etc.), and learn how to report the sale of business property on Form 4797, as well as the tax consequences of these sales. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the depreciation methods for fixed assets</li> <li>Apply the listed property rules</li> <li>Outline the requirements for claiming §179 and bonus depreciation</li> <li>Determine if a change in property is an improvement vs. a repair</li> <li>Complete Form 4562 when required</li> <li>Report the disposition of business property in the appropriate section of Form 4797</li> <li>Calculate the gain or loss on a sale</li> <li>Define depreciation recapture, unrecaptured §1250 gain and nonrecaptured §1231 losses</li> <li>Determine when §280F recapture is necessary</li> </ul> <h3>Course Details</h3> <p>This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.</p> 2020-04-02T05:00:00Z2021-02-28T06:00:00ZNone2020-04-02T05:00:00ZSS20314Basic4Federal Tax Law Topic0N/A2020-04-02T05:00:00ZQAS Self StudyPremium: $0 | Professional: $101 | Basic: $127 | Nonmember: $1344Federal Tax Law Topic44TaxesNoneFederal Tax Law Topic4 CPE for AFSP, EA, CPA, CRTP/EventsAndEducation/Documents/Textbook%20Table%20of%20Contents/2020/IntrotoFixedAssets_TOC.pdfself study2020May2021-02-28T06:00:00Znonoyesno
On-Demand WebinarHow to Analyze & Optimize Your Fees On-Demand Webinar<h3>Summary</h3> <p>The simplest and easiest way to increase your revenue, is by optimizing the fees you charge clients. But how can you know exactly what fees to charge?</p> <p>Using the NATP Fee Study and with help from our trusted partner, SmartPath, better understand the current state of fees across the industry and what that data means in the context of your specific practice. This webinar will help you implement an intelligent pricing strategy that fits your goals and clients.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>The current state of fees in this industry using the NATP Fee Study data, plus other key metrics from firms across the country.</li> <li>What critical insights and trends this fee data reveals (that can directly affect your firm).</li> <li>How to analyze your existing fees so you can see how you compare and if you need to take action.</li> <li>Step-by-step how to successfully adjust your current fee strategy for optimized revenue and increased profits.</li> </ul> <h3>Course Details</h3> <p>You’ll receive real-world examples and implementation templates to help you apply everything you learn right away. You’ll also receive the 2019 NATP Fee Study.</p> <p>This webinar is only available to NATP members and counts toward your member benefit of 8 hours of business practice education.</p> <p>Please note: By enrolling in this course, you are agreeing to share your information with our partner, SmartPath.</p>2019-08-02T05:00:00Z2019-12-31T05:00:00ZNone2019-08-02T05:00:00ZBPEODW1903Intermediate0Federal Tax Law Topic0N/A2019-09-12T05:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmembers: Not Available0Federal Tax Law Topic00TaxesNoneWilliam Hamilton and Chris BasomFederal Tax Law Topic0 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019September2020-12-31T06:00:00Z100 Minutesyesnoyesyes
On-Demand WebinarPrimary Residence Tax Transactions On-Demand Webinar<h3>Summary</h3> <p>Some taxpayers will live in and use their primary residence solely as their personal property, but some choose to rent it out or convert part of their house into a home office. There are certain tax implications that come along with these changes including how to determine the gain and loss on the sale of a primary residence converted to rental property. This webinar will go through how to determine if the Section 121 exclusion is available to your client, how to calculate the correct amount that can be excluded and how to use a Section 1031 exchange on the depreciation recapture for a home office.</p><iframe src="https://fast.wistia.net/embed/iframe/spplwje6nq" title="Gain and Loss 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>Calculate the gain or loss on a primary residence converted to a rental property.</li> <li>Determine if capital gain on the sale of a residence can be excluded under §121.</li> <li>Calculate the available §121 exclusion on a previously rented primary residence.</li> <li>Review Form 8949 for the sale of a primary residence.</li> <li>Analyze Form 4797 for the sale of a primary residence with business use.</li> <li>Utilize a §1031 exchange for a primary residence with a home office.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1929Intermediate2Federal Tax Law Topic0N/A2019-11-06T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxRandy Lawshé, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019November2021-01-01T05:00:00Z100 MinutesAvailable November 2019yesnoyesno
On-Demand WebinarPerforming Effective Client Interviews On-Demand Webinar<h3>Summary</h3> <p>Have you ever had clients who seem to have special circumstances for every financial situation? Your clients’ financial decisions throughout the year can affect your job as their trusted tax professional. In this practical webinar, learn about client interview tips to draw out all the needed information and see how the puzzle pieces all fit together. This will help you complete a full assessment of your client and how much time their return may require.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the communication with taxpayers and how it relates to the accuracy of their return</li> <li>Identify potential information that could be incomplete, inconsistent or incorrect</li> <li>Illustrate how a skilled tax professional extracts information using an effective interview worksheet</li> <li>Identify potential pitfalls and the need to modify the current worksheet as needed</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 Topic2020-03-16T05:00:00ZODW2015Basic2Federal Tax Law Topic0N/A2020-03-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesJared FoosFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020June2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarCARES Act Impact on Charitable Contributions On-Demand Webinar<h3>Summary</h3> <p>Even in our darkest times, taxpayers will give what they can to help others out. The CARES Act expanded deductions available to those who use the standard deduction, increased the contribution base for both individuals and corporations and increased the deduction allowable for donations of food inventory. Attend this webinar to learn how the changes to charitable contributions may benefit your clients in 2020.</p> <h3>Course Details</h3> <p>This on-demand webinar includes a video recording and the presentation slides.</p>2020-04-17T05:00:00Z2020-12-31T06:00:00ZNone2020-04-17T05:00:00ZODW2047Overview0N/A0N/A2020-04-17T05:00:00ZQAS Self Study0N/A00N/ANoneMisty Erickson, MBAN/A0 CPEon-demand webinar2020April2020-12-31T06:00:00Z10 Minutes0000nonoyesno<p></p>
Self-StudyAnnual Federal Tax Refresher Self-Study<h3>Summary</h3> <p>Completion of the Annual Federal Tax Refresher course (AFTR) is a necessary step in obtaining an Annual Filing Season Program—Record of Completion. This Annual Federal Tax Refresher course covers federal tax law topics in three domains: New Tax Law/Recent Updates; General Review; and Practices, Procedures and Professional Responsibility. To engage in limited practice, an unenrolled preparer must agree to adhere to the practice requirements of <i>Circular 230</i>, Subpart B and section 10.51. This AFTR course provides the information necessary to pass the examination and obtain the AFSP—Record of Completion.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Recognize new law provisions effective for the current tax year</li> <li>Apply new law provisions and updated limitations as appropriate for the benefit of the taxpayer</li> <li>Identify basic taxpayer information necessary to complete an average taxpayer’s Form 1040</li> <li>Understand preparer responsibilities in dealings with the IRS</li> <li>Understand preparer responsibilities in dealings with clients</li> </ul> <h3>Course Details</h3> <p>This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.</p> 2020-05-26T05:00:00Z2021-02-28T06:00:00ZNone2020-05-26T05:00:00ZSS20303Update6Federal Tax Law Refresher0N/A2020-05-26T05:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmembers: $1166Federal Tax Law Refresher66TaxesFederal Tax Law Refresher6 CPE for AFSP, EA, CPA, CRTP/EventsAndEducation/Documents/Textbook%20Table%20of%20Contents/2020/AnnualTaxRefresher_TOC.pdfself study2020June2021-02-28T06:00:00Znonoyesno<h3>How to Earn CPE</h3> <p>To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better by midnight local time on December 31, 2020 per IRS requirements. The course exam includes 100 randomized multiple-choice questions and must be completed within three hours. </p> <h3>Cancellation Policy</h3> <p>After the course has been accessed, it is nonrefundable. The course is available at no cost to NATP members.</p>
On-Demand WebinarPreparing Nonprofit Form 990 On-Demand Webinar<h3>Summary</h3> <p>Form 990, <i>Return of Organization Exempt from Income Tax</i>, can be a challenge due to its length and questions about an organization’s purpose and governance. However, properly completing Form 990 is critical to making sure the tax-exempt status is preserved and any potential issues are avoided. This webinar will teach you to accurately complete Form 990 to protect your client's tax-exempt status, to calculate functional expenses and to identify additional required schedules.</p> <iframe src="https://fast.wistia.net/embed/iframe/ywwiy92fgo" title="Form 990-EZ 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>Outline the reporting requirements for program service accomplishments.</li> <li>Identify the schedules required for Form 990 and Form 990T reporting for clients at the tax desk.</li> <li>Report statements of revenue for Form 990 and Form 990T taxpayers.</li> <li>Calculate functional expenses for Form 990 and Form 990T taxpayers.</li> <li>Prepare the balance sheet for Form 990 and Form 990T taxpayers.</li> <li>Complete Form 990, <i>Return of Organization Exempt from Income Tax</i>.</li> <li>Complete Form 990T, <i>Exempt Organization Business Income Tax Return</i>.</li> </ul> <h3>Course Details</h3> This course includes: <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1908Intermediate2Federal Tax Law Topic0N/A2019-05-23T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxLawrence Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarUnderstanding Employee vs. Contractor Designation On-Demand Webinar<h3>Summary</h3> <p>In this webinar, we’ll discuss the differences between independent contractors and employees, learn how to correct a misclassification of an employee and apply the theory of independent contractor vs. employee to various occupations. Misclassification of workers is something the IRS watches closely, so it’s critical to have your clients properly identified.</p> <iframe src="https://fast.wistia.net/embed/iframe/ykxtyzzupf" title="Classification 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>Distinguish between an independent contractor and an employee.</li> <li>Calculate penalties for misclassifying workers.</li> <li>Identify when to use Form SS-8, <i>Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding</i>.</li> <li>Apply rules to taxpayers in various specialty occupations.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1910Intermediate2Federal Tax Law Topic0N/A2019-05-30T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxA.J. Reynolds, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarDisaster Tax Planning and Casualty Losses On-Demand Webinar<h3>Summary</h3> <p>2018 was a particularly tough year for some U.S. residents due to the number of federally-declared disasters that occurred. If you are preparing a return for a client who lived through one of these disasters, there are special steps you might take to claim a casualty loss. This webinar will review everything you need to know to correctly report a casualty loss as well as what you can do to prepare your office and how to reopen after a disaster.</p> <iframe src="https://fast.wistia.net/embed/iframe/e5gxgixs7d" title="Casualty Losses 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>Prepare your office in case of a disaster.</li> <li>Outline the steps needed to reopen your office after a disaster.</li> <li>Outline the rules for claiming a casualty loss.</li> <li>Report a casualty loss.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1912Basic2Federal Tax Law Topic0N/A2019-06-06T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneKathy Morgan, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarTax Treatment of Farmers On-Demand Webinar<h3>Summary</h3> <p>Farming is a unique occupation with its own set of special tax rules. Sometimes, even though your clients say they are farmers, they may not meet federal requirements to qualify for certain credits. This webinar will teach you how to identify farm activity, know whether a farming activity is a hobby or profit and summarize the implications, identify various types of farm income and to assess whether farm income received by your client is taxable. 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/orn21bsjim" title="Other Expenses 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 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>Assess whether farm income received by taxpayers is taxable.</li> <li>Calculate farming expenses.</li> <li>Apply depreciation methods unique to assets used in farming.</li> <li>Assess when the rules regarding excess farm losses apply.</li> <li>Outline farm income averaging and when to use it.</li> <li>Prepare Schedule F.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1914Intermediate2Federal Tax Law Topic0N/A2019-06-13T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxPenny Wade Smith, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z100 MinutesAvailable June 2019yesnoyesno
On-Demand WebinarS Corporations Formation and Basis On-Demand Webinar<h3>Summary</h3> <p>This is the first of a three-part webinar series about the creation, taxation and liquidation of S corporations. In this session, we will review the requirements for electing S status, eligible shareholders, basic taxation and initial shareholder basis. You’ll learn to prepare Form 2553 to make the S election and we’ll finish by completing a simple form 1120S for an S corporation.</p> <iframe src="https://fast.wistia.net/embed/iframe/xe4svldx71" title="Unique Features of S Corporations 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 the requirements for an S corporation.</li> <li>Outline the taxation of an S corporation.</li> <li>Calculate initial basis of an S corporation.</li> <li>Prepare Form 2553 to make the S election.</li> <li>Prepare a simple Form 1120S for an S corporation.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1915Basic2Federal Tax Law Topic0N/A2019-06-19T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarReal Estate Professional Tax Rules On-Demand Webinar<h3>Summary</h3> <p>Real estate investment is becoming a popular pastime for some taxpayers, which means tax professionals will be required to learn more about passive activity loss limitations for rental property income. This webinar will teach you how to determine if your client can be classified as a real estate professional and the related implications of the classification.</p> <iframe src="https://fast.wistia.net/embed/iframe/45b9owaa4p" title="Passive Losses 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>Apply passive activity loss limitations for rental property.</li> <li>Identify the qualifications of a real estate professional.</li> <li>Outline the requirements for material participation.</li> <li>Outline how to group activities and potential pitfalls to the election.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1916Intermediate2Federal Tax Law Topic0N/A2019-06-27T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxBetty Stehman, CPA, CIAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarDepreciation Basics On-Demand Webinar<h3>Summary</h3> <p>Depreciation can be a difficult concept to fully understand, especially when completing 2018 returns. It comes into play when completing returns for clients who own property such as commercial or business real estate. This webinar will teach you the basic concepts of depreciation, including asset class life, different conventions, methods and types of additional depreciation options.</p> <iframe src="https://fast.wistia.net/embed/iframe/x3mgu2i6fg" title="Class Lives 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>Outline the basic concepts of depreciation.</li> <li>Identify the different class lives of assets.</li> <li>Identify the different methods of depreciation.</li> <li>Identify the different conventions of depreciation.</li> <li>Apply the correct method and convention for an asset.</li> <li>Correctly calculate depreciation for a variety of assets.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1917Basic2Federal Tax Law Topic0N/A2019-07-02T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneCheryl Morse, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019July2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarSection 754 Election Mechanics On-Demand Webinar<h3>Summary</h3> <p>When a new partner enters a business by purchasing partnership interest or inheriting it, a §754 election may be made to mitigate the departing partner’s tax consequences of selling the partnership. This election can be complex and many tax practitioners are unaware of the election’s potential value. This webinar will review the pros and cons of making the election, teach you how to calculate basis adjustments required by the election and how to properly report the election to the partner and on the partner’s return.</p> <iframe src="https://fast.wistia.net/embed/iframe/x3mgu2i6fg" title="Class Lives 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 what a §754 election is.</li> <li>Summarize the pros and cons to making the election.</li> <li>Identify how to properly make the election.</li> <li>Calculate basis adjustments required by the §754 election.</li> <li>Summarize properly reporting the §754 election to the partner.</li> <li>Summarize properly reporting the §754 election on the partner's return.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1918Advanced2Federal Tax Law Topic0N/A2019-07-11T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesUnderstanding of partnershipsLawrence Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019July2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarS Corporation Operations and Tax Reporting On-Demand Webinar<h3>Summary</h3> <p>This webinar is the second in a three-part series covering the creation, taxation and liquidation of an S corporation. In this intermediate session, we'll review the definition of an S corporation, identify the changes in basis, learn the differences between stock and debt basis, analyze the effects of contributions and distributions, and complete Form 1120S.</p> <iframe src="https://fast.wistia.net/embed/iframe/fvxt2h120i" title="Income Items 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 the effects of converting to an S corporation from other entity types.</li> <li>Identify changes in basis.</li> <li>Compare and contrast stock basis and debt basis.</li> <li>Analyze the effects of contributions and distributions.</li> <li>Outline the effects of involuntary terminations.</li> <li>Complete Form 1120S.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1919Intermediate2Federal Tax Law Topic0N/A2019-07-25T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019July2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarTax Planning For Those With Special Needs On-Demand Webinar<h3>Summary</h3> <p>Families with members who have special needs present unique situations during tax planning. In this webinar, you’ll learn about the various options available to your clients such as utilizing ABLE accounts and qualified disability trusts to provide for the future needs of their family members.</p> <iframe src="https://fast.wistia.net/embed/iframe/mu2mpmldnu" title="ABLE Accounts 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>Outline the taxability of ABLE accounts.</li> <li>Outline the taxablility of legal settlements.</li> <li>Outline the requirements of a qualified disability trust.</li> <li>Assess the reporting required for ABLE accounts.</li> <li>Analyze a Form 1041 for a qualified disability trust.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1920Intermediate1Federal Tax Law Topic0N/A2019-08-01T04:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesKnowledge of Federal Income TaxCheryl Morse, EAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarBonus Depreciation Rules and Section 179 On-Demand Webinar<h3>Summary</h3> <p>Bonus depreciation and Section 179 expensing allow taxpayers to write off costs for purchasing assets such as property for their trade or business. This webinar will teach you how to determine what assets are eligible, how to make the election and will review limitations for both. We will also discuss tax implications of selling assets or converting them to personal use property from business property. By the end, you’ll be able to help predict when depreciation recapture may impact your client.</p> <iframe src="https://fast.wistia.net/embed/iframe/7jcheimllq" title="Sec 179 vs. Bonus 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>Define bonus depreciation and Section 179 expensing.</li> <li>Identify limitations regarding bonus depreciation and Section 179 expensing.</li> <li>Determine what assets are eligible for bonus depreciation.</li> <li>Determine what assets are eligible for Section 179 expensing.</li> <li>Recognize the reporting requirements for both bonus depreciation and Section 179 expensing.</li> <li>Predict when depreciation recapture may impact your client.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1921Basic2Federal Tax Law Topic0N/A2019-08-15T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneTom O'Saben, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarS Corporation Quirks and Liquidation On-Demand Webinar<h3>Summary</h3> <p>This is the third of a three-part webinar series about the creation, taxation and liquidation of S corporations. This final session will review tax impacts of liquidation and the effects of a change in stock ownership. We’ll teach you how to complete Schedules L, M-1, M-2, and K-1.</p> <iframe src="https://fast.wistia.net/embed/iframe/krvo9hzijt" title="Sect. 1244 Stock 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>Outline the effects of a liquidation.</li> <li>Complete Schedules L, M-1, and M-2.</li> <li>Identify the effects of a change in stock ownership.</li> <li>Identify the quirks of S corporations.</li> <li>Recognize the effects of an involuntary termination of S status.</li> <li>Complete Form 1120S and the shareholder's Schedule K-1.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1922Advanced2Federal Tax Law Topic0N/A2019-08-22T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesUnderstanding of S Corporation TaxationJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarCompleting Form 1041 for Estates On-Demand Webinar<h3>Summary</h3> <p>Estates have unique accounting and filing requirements. In this course, we will review filing requirements, income and expenses, as well as financial accounting income and distributable net income (DNI) for estates. At the end of this session we will walk through completing Form 1041, <i>U.S. Income Tax Return for Estates and Trusts</i>, so you can help your clients with their estate needs.</p> <iframe src="https://fast.wistia.net/embed/iframe/24pwqnohp7" title="Deductions 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 the filing requirements for a final Form 1040.</li> <li>Report income and expenses on a final Form 1040.</li> <li>Identify the income filing requirements for estates.</li> <li>Report income and expenses of estates.</li> <li>Complete a final Form 1040 for a decedent.</li> <li>Complete Form 1041, <i>U.S. Income Tax Return for Estates and Trusts</i>.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1923Basic2Federal Tax Law Topic0N/A2019-08-29T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneSheri Fronsee, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand Webinar199A and Real Estate On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Last year at conference, we covered QBI before all the hundreds of pages of new regulations. This year with one filing season behind us, we look at updating QBI on the 1040 after final and new proposed regulations; how the QBI worksheets worked in our first filing season; how the new 8995 and 8995A work; and how to plan for our clients after final regulations. The session focuses on how QBI impacts the client with real world examples.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Implement the new real estate regulations.</li> <li>Advise clients on entity choice.</li> <li>Review carryover of QBI losses and other carryovers.</li> <li>Analyze a flow-through adjustment.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1946Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationLarry Gray, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarBasis Reconstruction - Be a Detective On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Reconstruction of a taxpayer's basis in an S corp or partnership to comply with the new Schedule E requirements can be a daunting task. This course will present a process that may make that job a bit easier.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand how basis in a pass-through entity is first established.</li> <li>Understand how basis in a pass-through entity is affected by the activities of the entity and the shareholder or partner.</li> <li>Know the differences in basis calculations for an S corp and a partnership.</li> <li>Use a tracking worksheet to apply adjustments to the taxpayer's basis in a pass-through entity each year.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1947Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarDecedent and Estate Tax On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>This course will present a definition of terms associated with the decedent, as well as §454 savings bonds, medical deductions and separating income between the decedent and the estate. You'll learn what forms are required and recommended to be filed, who can sign the decedent return when no estate is open, the significance of §754 step-up on decedent assets and what happens with the decedent's capital and net operating losses.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Assist heirs with questions and know what records are needed to complete the appropriate forms.</li> <li>Understand special rules that apply to decedents' returns.</li> <li>Understand the requirements of the final Form 1040 and 1041.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1948Overview1Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesNoneA.J. Reynolds, EAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarDomestic Tax Issues for Nonresident Aliens On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>As more foreign citizens become subject to U.S. taxation, practitioners must be comfortable with the various issues that can arise, including determining residency for federal tax purposes, dual-status taxpayers, tax treatment of income and expenses for nonresident aliens, available elections and tax credits, administrative issues and departure filing requirements. This course will give you the information needed to address domestic tax issues for nonresident aliens, enabling you to serve this expanding client base.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Determine residency under the green card and substantial presence tests.</li> <li>Recognize and correctly report effectively connected income.</li> <li>Determine a nonresident alien’s U.S. filing requirements.</li> <li>Make appropriate entries on Form 1040-NR.</li> <li>Address issues specific to the NRA, including community property reporting, estate and gift tax rules, and state non-conformity.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1949Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationMonica HavenFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarExtracting Vital Information On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>The client interview worksheet is a vital tool to a successfully completed tax return. A skilled tax professional will construct the client interview worksheet covering specific categories such as additional income, foreign income, educational credits and many more. This course will provide hands-on help to pattern and outline your own taxpayer interview worksheet that will save you time, money and protect you ethically.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the communication with taxpayers and how it relates to the accuracy of their return.</li> <li>Identify potential information that could be incomplete, inconsistent or incorrect.</li> <li>Illustrate how a skilled tax professional extracts information using an effective interview worksheet.</li> <li>Recognize potential pitfalls and the need to modify the current worksheet as needed.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1950Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationMelinda Garvin and Jared FoosFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarHandling Illegal-Source Income on a Tax Return On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Not all of your clients make money in a legal profession. This course discusses the general tax law principles around illegal-source income, the impact on the federal tax return and the ethical issues involved for the practitioner.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the taxation of illegal-source income.</li> <li>Explain the allowable deductions available against illegal-source income.</li> <li>Describe the ethical issues surrounding preparing a return with illegal-source income.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1951Advanced1Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesPractical knowledge of federal income taxationThomas GorczynskiFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarPayroll Tax Train Wreck On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Payroll tax issues are the number one reason why small businesses get into tax trouble. This course will explain the process of resolving payroll tax debts for the business and protecting individuals from the trust fund recovery penalty.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the issues when a business is unable to pay its payroll taxes.</li> <li>Understand the application of §6672, trust fund recovery penalty.</li> <li>Identify opportunities to resolve the outstanding payroll tax debt.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1952Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationEric L. Green, ESQ.Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarReverse Circular 230 On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Under Circular 230, practitioners have certain responsibilities to the IRS, but what about the IRS's responsibilities to the taxpayer? This course will explain the obligations of both the practitioner and the IRS, and how to complain when necessary.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the Circular 230 requirements for practitioners.</li> <li>Identify the Taxpayer Bill of Rights issues that often come up during cases with the IRS.</li> <li>Understand the role of TIGTA and when/how to complain about abuse by the IRS.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1953Advanced1Ethics0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Ethics11Regulatory EthicsPractical knowledge of federal income taxation and Circular 230Eric L. Green, ESQ.Ethics1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarS Corps - Balance Sheet to M-2 On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>How do retained earnings coordinate with the accumulated adjustments account (AAA) on the M-2? This course will demystify the M-2 and retained earnings from the balance sheet.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the purpose and use of the AAA.</li> <li>Review a basic financial statement to report it on Schedule L on Form 1120S.</li> <li>Distinguish between AAA and retained earnings.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1954Intermediate1Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesKnowledge of federal income taxationGenaro Cardaropoli, CPA, MPAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarSelf-Rental Limitations On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Self-rental remains one of the most commonly misunderstood tax issues. This course identifies allowable self-rental situations and explains the traps clients often encounter.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify self-rental.</li> <li>Recognize rent paid in lieu of reasonable compensation.</li> <li>Determine the tax treatment of income and loss from self-rental situations.</li> <li>Advise clients on proper self-rental reporting and recordkeeping.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1955Overview1Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesNoneKathryn KeaneFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarTax Reform Impact on S Corporations & Partnerships On-Demand Webinar<h3>Summary</h3>The <i>Tax Cuts and Jobs Act of 2017</i> affects most small businesses, which presents an additional opportunity to assist your clients in maximizing tax savings. This hands-on course will look at partnerships and S corporations, their elections and adjustments, as well as how the new tax law affects them.</p> <h3>Objectives</h3><p>Upon completion of this course, you will be able to: <ul> <li>Describe the taxation of partnerships.</li> <li>Identify the effects of partnership elections.</li> <li>Calculate required basis adjustments.</li> <li>Identify adjustments to be made on Form 1065, <i>Schedules M-1 and M-2</i>.</li> <li>Describe the taxation of S corporations.</li> <li>Compute and report the built-in gains tax.</li> <li>Compare and contrast AAA, stock basis, and retained earnings.</li> <li>Identify the effects of S corporation elections.</li> <li>Identify adjustments to be made on Form 1120S, <i>Schedules M-1 and M-2</i>.</li> <li>Identify the provisions of the <i>Tax Cuts and Jobs Act</i> that affect partnership and S corporation taxation.</li> </ul> <h3>Course Details</h3> <p>This course includes an e-book and an online workshop recording.</p>2019-10-07T05:00:00Z2020-12-31T06:00:00ZNone2019-09-10T05:00:00ZZZA1938Intermediate8Federal Tax Law Topic8N/A2019-09-18T05:00:00ZQAS Self StudyPremium: $0 | Professional: $224 | Basic: $284 | Nonmember: $2998Federal Tax Law Topic88TaxesBasic knowledge of federal individual taxationSteve O'Rourke, EAFederal Tax Law Topic8 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Z8 Credit Hoursnonoyesno

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