​​​​Tax Webinar of Choice

Professional members receive one live or on-demand 1 or 2 CPE webinar per membership year when using code FREECPE at check-out.

Premium members receive the Premium Online Education Pass, which includes access to all of these listed webinars.

Education list

 

 

On-Demand WebinarThe COVID-19 Fallout: Helping Your Clients In Trouble After 10/15 On-Demand Webinar<h3>Summary</h3> <p>There were 25 million taxpayers already in trouble with past tax debts or were identified as non-filers by the IRS before the Coronavirus pandemic.  In addition, bankruptcies and divorce filings are up over 30% from before, and the year is not over yet.  This two-hour special lunch & learn by Tax Rep Network and NATP for NATP members will review the current status of IRS enforcement, what clients are facing and how practitioners can help their clients resolve their issues.  Topics will include IRS Collection, Innocent Spouse Issues and payroll tax issues.  </p><iframe src="https://fast.wistia.net/embed/iframe/xtt7gerbw6" title="Payroll Problems Will Explode 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>Describe the IRS collection process</li> <li>Explain the various opportunities to resolve a client’s tax debt</li> <li>Identify the issues surround payroll tax problems under the <i>CARES</i> Act</li> <li>Describe when clients can and should seek innocent spouse relief</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>2020-10-26T05:00:00Z2021-12-30T06:00:00ZNone2020-10-26T05:00:00ZODW2071Intermediate2Federal Tax Law Topic 0N/A2020-10-26T05:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmembers: $842Federal Tax Law Topic 22TaxesKnowledge of and experience with individual taxationEric GreenFederal Tax Law Topic 2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020November2021-12-30T06:00:00Z100 minutesyesnoyesno
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 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> </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 Topic2020-03-17T05:00:00ZODW2016Intermediate1Federal 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 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><iframe src="https://fast.wistia.net/embed/iframe/dp1ughueaz" title="Home Office 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>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 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 StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Update22TaxesRandy Lawshé, EAFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z100 minutesyesnoyesno
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 StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal 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 minutesyesnoyesno
On Demand WebinarDeveloping a Tax Plan for Your Clients On-Demand Webinar<h3>Summary</h3> <p>Each year tax professionals meet with clients to develop a better understanding of their needs, reasons for the decisions made or not made, and to offer advice. Depending on the client, the meeting may take place during the year, at year end or during tax season. This course focuses on the client interview and how you can add value and deepen the relationship with tax planning.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify opportunities to reduce a client’s taxable income.</li> <li>Use the taxpayer’s Form W-2 and tax return as a tax planning tool.</li> <li>Identify life-changing events that may impact tax liability.</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>2020-11-19T06:00:00Z2021-12-30T06:00:00ZNone2020-11-19T06:00:00ZODW2104Basic2Federal Tax Law Topic0N/A2020-11-19T06:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesNoneFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20212021-12-30T06:00:00Z100 minutesFebruary 2021 February 2021 yesnoyesno
On-Demand WebinarTax Treatment of Health Reimbursement Arrangements (HRAs) On-Demand Webinar<h3>Summary</h3> <p>Health Reimbursement Arrangements (HRAs) are powerful tools that help businesses meet their health insurance obligations and bring an added benefit employees enjoy, as HRAs allow both employees and employers tax savings on the cost of healthcare. This year brings new options and guidance about the various types of HRAs, and businesses must follow specific IRS set up instructions and procedures to qualify for tax benefits. Attend this webinar to gain a better understanding of the types of HRAs available to employers.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Explain the rules regarding traditional HRAs</li> <li>Explain the rules regarding QSEHRAs</li> <li>Explain the rules regarding ICHRAs</li> <li>Explain the rules regarding EBHRAs</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>2020-03-13T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-13T05:00:00ZODW2009Basic1Federal Tax Law Topic0N/A2020-04-28T05:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal Tax Law Topic11TaxesSheri Fronsee, CPAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020April2021-12-30T06:00:00Z50 minutesyesnoyesno
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 WebinarTax Season Mistakes On-Demand Webinar<h3>Summary</h3> <p>This incredibly popular program will cover those mistakes practitioners make during tax season that can cause the IRS to start enforcement action, either through an audit or collection. Join us for the program that will help you avoid the pitfalls that can cause you and your clients extreme heartburn. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the common mistakes made by tax preparers during tax season and how to avoid them</li> <li>Identify potential collection issues before the returns are filed</li> <li>Understand the strategies for resolving tax debts before they arise</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 Topic2020-03-17T05:00:00ZODW2017Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge or experience with individual taxationEric GreenFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020July2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarAudits of Cash Businesses On-Demand Webinar<h3>Summary</h3> <p>When dealing with a cash business the issues surrounding the examination magnify, as now the IRS will delve into what was reported but may have NOT been reported. This program will review what practitioners need to be considering when preparing for an examination of a cash intensive business. </p><iframe src="https://fast.wistia.net/embed/iframe/rr6pz5pooy" title="Red Flags for the IRS 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>Identify how the IRS delves into what was reported or NOT reported</li> <li>Recognize what practitioners need to be considering when preparing for an examination of a cash intensive business</li> <li>Identify those industries the IRS views as cash intensive</li> <li>Outline the various techniques utilized by the IRS to identify unreported income</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 Topic2020-03-16T05:00:00ZODW2013Intermediate2Federal Tax Law Topic0N/A2020-03-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge or experience with business taxation and basic IRS examinationsEric GreenFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarSelling a Publicly Traded Partnership Interest On-Demand Webinar<h3>Summary</h3> <p>Investments in publicly traded partnerships (PTPs) are some of the more complex dispositions to report. In this webinar, you will learn how to navigate the Schedule K-1 packages provided by PTPs and interpret the sales schedule included in the package when reporting the sale. The webinar discusses where the responsibility for basis tracking lies and how to determine the character of the taxpayer’s gain or loss, as well as where to report the information on the taxpayer’s return.</p><iframe src="https://fast.wistia.net/embed/iframe/rwa80em4ej" title="PTP Schedule K-1 Package Overview 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>Analyze the Schedule K-1 package from a PTP</li> <li>Interpret the sales schedule when taxpayer sells a PTP interest</li> <li>Summarize the importance of basis tracking by taxpayer</li> <li>Calculate the ordinary and capital portion of taxpayer’s gain or loss</li> <li>Outline how to report ordinary and capital gain or loss upon disposition of PTP interest</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 Topic2020-03-16T05:00:00ZODW2014Intermediate1Federal Tax Law Topic0N/A2020-03-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal Tax Law Topic11TaxesUnderstanding of partnership taxationGenaro Cardaropoli, CPA, MPAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020June2021-12-30T06:00:00Z50 minutesyesnoyesno
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> </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 Topic2020-03-17T05:00:00ZODW2018Advanced2Federal 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 minutesyesnoyesno
On-Demand WebinarPayroll Tax Train Wreck On-Demand Webinar<h3>Summary</h3> <p>The number one reason that small businesses get into tax trouble is due to the failure to report and pay payroll taxes. Payroll tax liabilities are such a large part of the Tax Gap that the IRS has started several initiatives to deal with the non-compliance by employers. This program will cover the current IRS initiatives to deal with payroll tax issues, including the Trust Fund Recovery penalty and how the IRS will pursue responsible owners and employees of the business it believes is responsible for the unpaid payroll taxes. The program will also review how practitioners can help their client’s either avoid the Trust Fund Recovery Penalty or resolve the personal liability issues. <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand how the IRS assesses the company and responsible individuals for the unpaid payroll taxes</li> <li>Identify who may be deemed personally responsible for the unpaid payroll taxes</li> <li>Explain the assessment procedures under IRC § 6672</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 Topic2020-03-17T05:00:00ZODW2019Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge or experience with payroll and payroll taxationEric GreenFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020July2021-12-30T06:00:00Z100 minutesyesnoyesno
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> </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 Topic2020-03-17T05:00:00ZODW2020Intermediate2Federal 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 minutesyesnoyesno
On-Demand WebinarNavigating Employer-Provided Health Insurance On-Demand Webinar<h3>Summary</h3> <p>This course will navigate the contributions, limitations, distributions and eligibility for HSAs, FSAs, HRAs, QSEHRAs, as well as self-employed health insurance deductions. Each of these has their own advantages and pitfalls, and this course will help you understand their different components so you can help your clients choose which option is the best for them and their employees. For example, some allow a carryover of funds and are portable after termination, some are cross-compatible with other options and most have different maximum annual contribution amounts.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the eligibility requirements for HSAs, FSAs, HRAs, QSEHRAs and SE health insurance</li> <li>Correctly calculate a client’s contribution limits</li> <li>Identify qualified expenses</li> <li>Outline the effects of changes of employment on HSAs</li> <li>Describe the testing periods associated with HSAs</li> <li>Describe the penalties associated with each type of plan</li> <li>Correctly report contributions, distributions and adjustments</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 Topic2020-03-17T05:00:00ZODW2021Intermediate2Federal 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 webinar2020July2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarHelping Clients Benefit from the New Meals & Entertainment Rules On-Demand Webinar<h3>Summary</h3> <p>Some of your clients may be in the business of wining-and-dining, which can be pretty costly. The <i>Tax Cuts and Jobs Act</i> (TCJA) changed the rules for claiming business meals and entertainment for your clients. Taxpayers used to be able to deduct up to 50% of the costs directly related to entertainment, but that changed under the TCJA. This webinar will help you navigate the new allowable deductions for your clients’ business meals and, in limited circumstances, determine when and where entertainment may still be deductible.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the exceptions to the disallowance rule for entertainment deductions</li> <li>Define requirements for claiming business meal deductions</li> <li>Differentiate between accountable plans and nonaccountable plans </li> <li>Summarize the requirements for accountable plans</li> <li>Identify substantiation requirements for deductibility of business meals</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 Topic2020-03-17T05:00:00ZODW2022Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of business income taxAJ ReynoldsFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020August2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarCharitable Giving Tax Strategies On-Demand Webinar<h3>Summary</h3> <p>The ways taxpayers contribute to charities and pass on wealth are varied and potentially confusing. These contributions also come with complicated tax limits, benefits and rules. Tax preparers should have a discussion with their clients to learn their goals to proactively help them maximize and time gifts for the best tax-saving opportunities. This webinar looks at several charitable giving tax options to give you, the tax preparer, a toolkit of strategies that increase your value to your clients.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the impact of recent tax law changes on charitable giving strategies</li> <li>Calculate basis of non-cash property donated</li> <li>Calculate IRA qualified charitable distributions</li> <li>Analyze the outcomes of creating a donor-advised fund versus bunching deductions</li> <li>Summarize the qualifications required for a conservation easement contribution</li> <li>Evaluate the tax benefits of a charitable lead trust versus its inverse charitable remainder trust</li> <li>Prepare Form 5227, <i>Split-Interest Trust Information Return</i></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 Topic2020-03-17T05:00:00ZODW2023Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of basic individual and fiduciary income taxJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020August2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarTax Rules for Business Vehicles On-Demand Webinar<h3>Summary</h3> <p>There are several benefits that a business can receive for having a vehicle that is either owned or used in a trade or business. For example, a business owner can get a tax benefit for taking a Section 179 deduction by purchasing a new or used vehicle. It is common in the industries of construction, sales travel, delivery businesses and client transportation to have a specific vehicle used only for business. This course will explain the benefits available and how they may pertain to each of your clients on their business returns. </p><iframe src="https://fast.wistia.net/embed/iframe/d7spggwr85" title="Example 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>Determine allowable depreciation</li> <li>Identify the listed property rules</li> <li>Describe rules for claiming standard mileage rate vs. actual expenses</li> <li>Complete Form 4562, <i>Depreciation and Amortization (Including Information on Listed Property)</i></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 Topic2020-03-17T05:00:00ZODW2024Intermediate1Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal Tax Law Topic11TaxesKnowledge of Business Tax LawBrad MessnerFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z50 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><iframe src="https://fast.wistia.net/embed/iframe/7xqpzymspo" title="Virtual Currency Basics 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>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>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 minutesyesnoyesno
On-Demand WebinarTrusts Part 1: Identifying Different Types and Terms On-Demand Webinars<h3>Summary</h3> <p>This webinar kicks off a four-part series focusing on trusts. There are several different types of trusts and many different terms used interchangeably when naming trusts. Sometimes the name of a trust can be deceiving regarding the taxation of the income of the trust. The trust document is the key to determining how income of the trust will be taxed. Attend this webinar to introduce trust preparation to your tax practice.</p><iframe src="https://fast.wistia.net/embed/iframe/4alrt12mtt" title="What is a Trust? 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>Identify the different types of trusts</li> <li>Analyze the trust document and identify the type of trust</li> <li>Determine whether the trust is separate from the grantor</li> <li>Summarize the overall income tax consequences of the trust</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 Topic2020-03-17T05:00:00ZODW2026Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxationJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarTaxation of Income Earned in a U.S. Possession/Territory On-Demand Webinar<h3>Summary</h3> <p>Generally, the same rules that apply for determining U.S.-sourced income will apply to U.S. possession-sourced income. However, there are some very important exceptions to the rules. We will discuss those exceptions as well as how and where the income earned in a U.S. possession by a US citizen or resident is reported. This webinar will also explain income earned in a U.S. possession/territory (e.g. Puerto Rico, U.S. Virgin Islands, Guam) and will discuss how and where the income earned is reported. </p><iframe src="https://fast.wistia.net/embed/iframe/h2xtrhx9g4" title="Puerto Rico 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>Discuss the U.S.income rule</li> <li>Identify the U.S. possessions/territories</li> <li>Report income earned in the possession</li> <li>Determine bona fide residence or physical presence</li> <li>Determine if income is effectively connected to the U.S. </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 Topic2020-03-17T05:00:00ZODW2027Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Individual Income TaxGenaro Cardaropoli, CPA, MPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarTrusts Part 2: Fundamentals, Filing Requirements and Reporting Income On-Demand Webinar<h3>Summary</h3> <p>This webinar covers the filing requirements of a trust. You’ll learn how a simple trust differs from a complex trust, how income is reported by the trust and when it is beneficial to treat the trust income as a decedent’s estate income. This webinar will identify information you must gather and walk you through the completion of the income section of Form 1041 on Lines 1-9 using illustrations. </p><iframe src="https://fast.wistia.net/embed/iframe/hvfugwspxw" title="Form 1041 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>Determine the appropriate information needed to prepare Form 1041 for a trust</li> <li>Assess when the §645 election to treat trust income as estate’s is allowed and beneficial</li> <li>Determine what income is reported on Form 1041 for a trust</li> <li>Determine the Form 1041 trust due date and filing requirements</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 Topic2020-03-17T05:00:00ZODW2028Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarTrusts Part 3: Deductible Expenses and Reporting Distributions On-Demand Webinar<h3>Summary</h3> <p>This webinar focuses on trusts required to file Form 1041. Through examples, this webinar discusses Form 1041 deductions in detail for Lines 10 through 21. After gaining an understanding of the difference between fiduciary accounting income and distributable net income, you will be able to determine who ultimately reports the income of a trust. The webinar also illustrates how to complete Form 1041, Schedule A, Charitable Deduction, and Schedule B, Income Distribution Deduction. </p><iframe src="https://fast.wistia.net/embed/iframe/3ol9kmklly" title="Qualified Business Income Deduction (QBID) 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>Identify what expenses can be deducted on Form 1041 for a trust</li> <li>Determine whether itemized deductions are deductible or suspended for tax years 2018-2025</li> <li>Determine the charitable deduction allowed for a trust</li> <li>Differentiate between distributable net income (DNI), fiduciary accounting income (FAI) and income distribution deduction (IDD)</li> <li>Calculate DNI, FAI and IDD for a trust</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 Topic2020-03-17T05:00:00ZODW2029Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Fiduciary Income TaxJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020October2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarTrusts Part 4: Finalizing Form 1041 and Preparing Schedule K-1 On-Demand Webinar<h3>Summary</h3> <p>Learn to prepare the Form 1041 and Schedule K-1 through comprehensive examples and illustrations. We will review how report income on Schedule K-1 depending on whether the trust is simple or complex, and you’ll learn the differences of distributable net income on a final trust return versus any other tax year. The webinar also includes information on tax credits and when the net investment income tax applies for a trust.</p><iframe src="https://fast.wistia.net/embed/iframe/4xrtwek1a6" title="The Final 1041 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>Prepare Form 1041 for a trust</li> <li>Calculate the appropriate estimated tax payments for a trust</li> <li>Determine when a trust is subject to the net investment income tax (NIIT)</li> <li>Complete a Schedule K-1 for each beneficiary’s share of distributable net income so the beneficiaries can accurately prepare their individual tax returns</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 Topic2020-03-17T05:00:00ZODW2030Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of Fiduciary Income TaxJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020October2021-12-30T06:00:00Z100 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><iframe src="https://fast.wistia.net/embed/iframe/5l81ls459r" title="Rental Safe Harbor Statement 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>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 Topic2020-03-17T05:00:00ZODW2031Intermediate1Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal Tax Law Topic11TaxesUnderstanding of business and real estate incomeKathy Morgan, EAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020October2021-12-30T06:00:00Z50 minutesyesnoyesno
On-Demand WebinarCalculate and Report Section 965 Transition Tax On-Demand Webinar<h3>Summary</h3> <p>Section 965, Transition Tax on Accumulated Foreign Earnings, is the one-time U.S. transition tax on untaxed foreign earnings of foreign subsidiaries of U.S. corporations. This webinar explains how to identify U.S. shareholders with income inclusions attributable to interests in specified foreign corporations, calculate the accumulated earnings and profits (AE&P) attributable to each specified foreign corporation on the relevant determination dates, and compute any available offsets for net operating loss (NOL) years to calculate net earnings subject to the transition tax. </p><iframe src="https://fast.wistia.net/embed/iframe/da987u1e0g" title="Section 965 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>Identify U.S. shareholders with income inclusion requirements attributed to their interest in a specified foreign corporation</li> <li>Calculate the accumulated earnings and profits (AE&P) attributed to specified foreign corporations and the relevant determination dates</li> <li>Compute available offsets for NOL years to arrive at the corporation’s net earnings subject to the transition tax</li> <li>Discuss the relevant schedules used to arrive at the taxable amount for Form 965, <i>Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System</i>, and Form 1040, <i>Schedule 2</i>, Line 9</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 Topic2020-03-17T05:00:00ZODW2032Advanced2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge about corporate and foreign tax topicsGenaro Cardaropoli, CPA, MPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020November2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarTax Treatment of Farmers On-Demand Webinar<h3>Summary</h3> <p>Farming is a unique activity with its own set of special tax issues. Farmers may deduct, as business expenses, the real estate and personal property taxes on farm business assets, including farm equipment, animals, farm buildings and more. In addition to knowing what can be deducted, tax pros must know how to identify if a client’s farming is considered a hobby. This course will discuss several of these unique concepts, and teach tax professionals how to calculate farming expenses and apply depreciation methods unique to farming assets. </p><iframe src="https://fast.wistia.net/embed/iframe/iwpc6c83em" title="Hobby Farm vs Farm Business 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>Identify whether a client’s activity is a farm activity</li> <li>Explain how the TCJA affects farmers</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 and 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 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 Topic2020-03-17T05:00:00ZODW2033Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of basic business Income TaxPenny Wade SmithFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020November2021-12-30T06:00:00Z100 minutesyesnoyesno
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><iframe src="https://fast.wistia.net/embed/iframe/vegtesl0wm" title="Income Limitations 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>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 minutesyesnoyesno
On-Demand WebinarHelp Your Clients Make Decisions About Stock Options<h3>Summary</h3> <p>Reporting employee incentive stock options (ISOs), restricted stock units (RSUs), nonqualified stock options (NQSOs) and employee stock purchase plans (ESPPs) can be daunting. This webinar cuts through the alphabet soup and will look at the types of stock options employees can receive, how to determine the basis of those options and how to calculate their tax impact to the employee. This set of skills is invaluable to your clients. We’ll also review tax documents the employee should have received about stock options.</p><iframe src="https://fast.wistia.net/embed/iframe/udoig0syx8" title="Introduction to Stock Options 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>Identify the various types of stock options</li> <li>Calculate the cost basis of stock and stock options</li> <li>Calculate income associated with the grant, vesting and exercise of employee stock options</li> <li>Determine if the taxable income is ordinary or capital gain income</li> <li>Compute required AMT adjustments where applicable</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 Topic2020-03-17T05:00:00ZODW2035Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge of basic income tax for investmentsLarry Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020December2021-12-30T06:00:00Z100 minutesyesnoyesno
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><iframe src="https://fast.wistia.net/embed/iframe/zb48jgg6e7" title="Introduction 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>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 minutesyesnoyesno
On-Demand WebinarFiling Requirements for 1099s, W-2s and Other Information Returns On-Demand Webinar<h3>Summary</h3> <p>Preparation is essential for successful year-end reporting. This webinar will help you understand what is needed to file your clients’ W-2s, 1099-MISCs, 1099-NECs, 941s, FUTA and other information forms or returns. We’ll review the documents and deadlines required to provide these forms to taxpayers, the IRS and the Social Security Administration. We’ll also cover filing corrected forms and the penalties for late or missed filing of information returns. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify information reporting forms and when the forms are required to be filed</li> <li>Prepare Form 1099-MISC and Form 1099-NEC</li> <li>File information reporting forms correctly</li> <li>Calculate failure to file or pay penalties of information reporting forms</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 Topic2020-03-17T05:00:00ZODW2037Basic2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKate GoadFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020December2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand Webinar Due Diligence On-Demand Webinar<h3>Summary</h3> <p>Due diligence continues to be a focus to combat tax-fraud and an ever-present requirement of our industry. From confirming the residency of a client’s child to establishing the eligibility of a credit, the tax professional must gather more information than ever before. Some professionals struggle with exercising due diligence and invading a client’s right to privacy.  </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Recognize when due diligence requirements apply</li> <li>Properly prepare Form 8867</li> <li>Identify acceptable documents to support the requirements</li> <li>Comprehend the retention requirements</li> <li>Recognize the traps of ethical dilemmas</li> <li>Establish procedures to ensure due diligence compliance in the tax office</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions and recording of the webinar broadcast with review questions. CPE is issued after exam is successfully completed.</p>2020-11-16T06:00:00Z2021-12-31T06:00:00ZNone2020-11-16T06:00:00ZODW2072Basic2 Ethics0N/A2020-11-16T06:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmember: $842Ethics22Regulatory EthicsNone Ethics2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020December2021-12-30T06:00:00Z100 minutesyesyesyesno
On-Demand WebinarReporting Foreign Accounts and Assets: FBAR vs. Form 8938 On-Demand Webinar<h3>Summary</h3> <p>Do we really have to file both the FBAR and Form 8938?! This session distinguishes between foreign accounts and foreign assets, reviews reporting thresholds, outlines the harsh consequences for non-compliance, and provides a comparison of relief programs including OVDP and the Streamlined Disclosure Program. Learn what to do to ensure that your clients satisfy their foreign reporting obligations and what to do if they don’t. </p> <p>This course is included in our Foreign Tax Day event. Receive a discount when you purchase the <a href="https://www.natptax.com/EventsAndEducation/eEducation/packages/Pages/Foreign-Tax-Day.aspx">session bundle</a>.</p><iframe src="https://fast.wistia.net/embed/iframe/29sgu5ttn4" title="Breaking News 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>Distinguish between foreign accounts and foreign assets</li> <li>Outline non-compliance consequences</li> <li>Assist clients with satisfying foreign reporting obligations</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>2020-04-07T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-04-07T05:00:00ZODW2039Intermediate2Federal Tax Law Topic0N/A2020-04-07T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge or experience with individual taxationMonica Haven, EA, JDFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarTax Issues for U.S. Citizens Living & Working Abroad On-Demand Webinar<h3>Summary</h3> <p>Our clients live, travel and work abroad – and they invest off-shore. This course will focus on the taxation of foreign earned income, how to benefit from income exclusions, exemptions and credits, and avoid the wrath of a government that seeks to zealously prosecute tax avoidance schemes. Non-compliance comes at a steep price – let’s make sure our clients report their foreign income and financial assets.</p> <p>This course is included in our Foreign Tax Day event. Receive a discount when you purchase the <a href="https://www.natptax.com/EventsAndEducation/eEducation/packages/Pages/Foreign-Tax-Day.aspx">session bundle</a>.</p><iframe src="https://fast.wistia.net/embed/iframe/9dildbyryg" title="Introduction 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>Understand that U.S. citizens living outside of the U.S. have filing requirements comparable to citizens and residents living in the U.S.</li> <li>Determine if certain U.S. taxpayers may claim the foreign earned income exclusion</li> <li>Use the foreign tax credit to mitigate the effects of double taxation and reduce the U.S. tax liability of eligible taxpayers </li> <li>Advise U.S. taxpayers of tax and reporting regulations that apply specifically to those living abroad, including foreign account and foreign assets reporting</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>2020-04-07T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-04-07T05:00:00ZODW2038Intermediate2Federal Tax Law Topic0N/A2020-04-07T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge or experience with individual taxationMonica Haven, EA, JDFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarBeyond the Basics of FATCA: Foreign Retirement Account Reporting On-Demand Webinar<h3>Summary</h3> <p>U.S. citizens living and working abroad face a myriad of onerous reporting requirements for foreign bank accounts and assets. The U.S. Treasury has engaged in much-publicized enforcement activity which, to the relief of the practitioner community, has compelled taxpayers to become compliant with their FinCEN 114 and Form 8938 filing obligations. But it may well be too soon to rest easy if our clients are invested in passive foreign investment companies (PFICs), such as foreign money market accounts [yikes!], mutual funds, hedge funds, insurance products and [oh my!] pension and retirement accounts as these generally do not enjoy the same tax benefits of their American counter-parts. This class will unveil the complexity of the mandated reporting regime for PFICs (Form 8621) and for those investments deemed to be foreign “trust” (Form 3520). </p> <p>This course is included in our Foreign Tax Day event. Receive a discount when you purchase the <a href="https://www.natptax.com/EventsAndEducation/eEducation/packages/Pages/Foreign-Tax-Day.aspx">session bundle</a>.</p><iframe src="https://fast.wistia.net/embed/iframe/rskm6z23yy" title="Introduction 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>Distinguish between foreign bank account, foreign asset and foreign retirement account reporting</li> <li>Understand that certain investment accounts held abroad may be deemed to be passive investment companies and/or trusts subject to additional disclosures</li> <li>Recognize that the income tax treatment of foreign retirement accounts differs significantly from the treatment of "qualified" accounts held in the U.S.</li> <li>Properly complete forms mandated under the FATCA reporting regime </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>2020-04-07T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-04-07T05:00:00ZODW2040Intermediate2Federal Tax Law Topic0N/A2020-04-07T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge or experience with individual taxationMonica Haven, EA, JDFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarLeaving It All Behind: The Expatriation Tax On-Demand Webinar<h3>Summary</h3> <p>Some U.S. taxpayers are leaving the U.S. to live abroad for a number of reasons and start a new life elsewhere. When they leave, they may be subject to the expatriation tax, which applies to U.S. citizens who renounced their citizenship and are no longer U.S. residents for federal tax purposes. There are different rules to apply, depending on the date of expatriation. This course will help practitioners determine who is subject to the exit tax, how it is computed, and when it must be reported.</p> <p>This course is included in our Foreign Tax Day event. Receive a discount when you purchase the <a href="https://www.natptax.com/EventsAndEducation/eEducation/packages/Pages/Foreign-Tax-Day.aspx">session bundle</a>.</p><iframe src="https://fast.wistia.net/embed/iframe/cjhgx00gjv" title="Introduction 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>Determine who is subject to the exit tax</li> <li>Compute and report the tax</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>2020-04-07T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-04-07T05:00:00ZODW2041Intermediate2Federal Tax Law Topic0N/A2020-04-07T05:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $422Federal Tax Law Topic22TaxesKnowledge or experience with individual taxationMonica Haven, EA, JDFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarU.S. Tax Issues for Immigrants & Aliens On-Demand Webinar<h3>Summary</h3> <p>When individuals arrive in the U.S. and begin to look for work, they are confronted by an abundance of unique tax issues. This course will provide the practitioner with the tools necessary to serve an expanding clientele. Topics will include the determination of residency for federal tax purposes, elections to be treated as resident aliens, dual-status issues, tax treatment of income and expenses for non-resident aliens, tax credits, administrative issues and departure filing requirements.</p> <p>This course is included in our Foreign Tax Day event. Receive a discount when you purchase the <a href="https://www.natptax.com/EventsAndEducation/eEducation/packages/Pages/Foreign-Tax-Day.aspx">session bundle</a>.</p><iframe src="https://fast.wistia.net/embed/iframe/hngk1qbqca" title="Marriage 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>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 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>2020-04-07T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-04-07T05:00:00ZODW2042Intermediate2Federal Tax Law Topic0N/A2020-04-07T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Topic22TaxesKnowledge or experience with individual taxationMonica Haven, EA, JDFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarTax Aspects of Bankruptcy On-Demand Webinar<h3>Summary</h3> <p>With the massive economic impact of COVID-19, this course will prepare tax professionals to better advise their client(s) on bankruptcy and insolvency issues. Including to identify tax debts that can or cannot be discharged by bankruptcy and the client’s tax filing responsibility. This session complements the Repossession, Debt Restructuring and Cancellation webinar with minimal overlap of information.</p><iframe src="https://fast.wistia.net/embed/iframe/j0vlcctvq7" title="Means Test 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>Briefly review the concept and history of bankruptcy</li> <li>Distinguish between a taxpayer who is bankrupt and one who is insolvent</li> <li>Understand the role of the U.S. trustee’s office in a bankruptcy</li> <li>Understand the time limits and other restrictions that must be met before a bankruptcy proceeding can be filed</li> <li>Review the most significant Chapters of the Bankruptcy Code and review the intricacies of Chapter 7, Chapter 11 and Chapter 13, with a specific focus on tax aspects</li> <li>Understand the significance of and calculate the “means test” for an individual to file under Chapter 7</li> <li>Identify federal exempt property and consider the rules of residency that apply to use of alternative state exempt property</li> <liIdentify tax debts that can or cannot be discharged by bankruptcy</li> <li>Review the tax filing responsibility of a taxpayer that files under one of the three chapters covered</li> <li>Understand the use and computation of the election to split a tax year under IRC §1398</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 Update2020-04-16T05:00:00ZODW2052Update2Federal Tax Law Update0NA2020-04-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Update22TaxesBasic Knowledge of Federal Income TaxLawrence Zimbler, MST, EAFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020June2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarRepossession, Debt Restructuring, and Cancellation On-Demand Webinar<h3>Summary</h3> <p>With the massive economic impact of the COVID-19 shut-downs, this webinar is intended as a refresher to the basic economic and tax issues of foreclosures, repossessions, and debt cancellation. Most of the issues will be considered from both the borrower and lender perspective. Bankruptcy is introduced but not discussed in depth and the overlap with Tax Aspects of Bankruptcy webinar will be minor.</p><iframe src="https://fast.wistia.net/embed/iframe/s4fwagw8qq" title="Example: Debt Cancellation 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>Understand the tax consequences to debtors who default, renegotiate, or settle their debt for less than the full amount owed </li> <li>Identify the difference between repossession and debt cancellation</li> <li>Identify the proper method and tax -year to report a repossession of property to satisfy a debt </li> <li>Distinguish between business and individual property and debt</li> <li>Compute the gain or loss on repossession of property for both the buyer and the seller</li> <li>Understand the filing requirements to lenders and the proper reporting of Forms 1099-A and 1099-C by debtors</li> <li>Determine if debt is recourse or nonrecourse</li> <li>Identify the date a debt is cancelled</li> <li>Determine if a taxpayer is solvent or insolvent</li> <li>Describe what tax attributes are and how they impact cancellation of debt income</li> <li>Determine when Form 982 is required and complete Form 982, <i>Reduction of Tax Attributes Due to Discharge of Indebtedness</i></li> <li>Compute the excludable amount of cancellation of debt income</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 Update2020-04-16T05:00:00ZODW2053Update2Federal Tax Law Update0NA2020-04-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Update22TaxesBasic Knowledge of Federal Income TaxLawrence Zimbler, MST, EAFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020June2021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarHow to Restabilize Your Firm for 2020 & Beyond On-Demand Webinar<h3>Summary</h3> <p>Now more than ever, many tax professionals and firm owners feel the financial fallout from the COVID-19 pandemic. Many firm owners have been working non-stop to help their clients through the current crisis, but many tax pros haven’t created a plan for themselves to ensure their own business continues to thrive. The key to restabilize your firm is to have a step-by-step plan that includes knowing exactly what to do to remain profitable in the current environment, having a realistic plan in place for future revenue and to execute the key elements of your plan in the correct order. This course is presented by NATP’s trusted partner, SmartPath. SmartPath works directly with firm owners and teaches them, step-by-step, how to address the biggest growth pitfalls facing small practices today. </p><iframe src="https://fast.wistia.net/embed/iframe/qfi8d95f4e" title="How to Restabilize Your Firm for 2020_pt2 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>Diagnose the three key stability indicators found inside your firm</li> <li>Understand and apply the restabilization process to remain profitable</li> </ul> <h3>Course Details</h3> <p>This course includes presentation slides, video recording and step-by-step implementation instructions so you can begin executing your stability plan in the next 30 days.</p> <p>This webinar is only available to NATP members and is a part of your business practice education member benefit. Please note, by enrolling in this course, you are agreeing to share your information with our partner, SmartPath.</p> 2020-04-22T05:00:00Z2021-12-30T06:00:00Z2020-04-22T05:00:00ZBPEODW2002Basic0N/A0N/A2020-05-14T05:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmember: Not Available0N/A00N/AWilliam HamiltonN/A0 CPE for AFSP, EA, CPA, CRTPon-demand webinar20202021-12-30T06:00:00Zyesnoyesyes<p></p>
On-Demand WebinarCultural Disconnection with Non-U.S. Citizens On-Demand Webinar<h3>Summary</h3> <p>In working with non-U.S. and immigrant clients, it is important to understand how they come to the table. A dependent means different thing. Understanding the differences and bridging them will create accurate returns and complete due diligence.</p><iframe src="https://fast.wistia.net/embed/iframe/nzih0ym73b" title="Time &amp; Dates 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>Research key aspects of a different culture</li> <li>Describe how different cultures approach and think about tax differently, which will affect their interpretation of your questions and services</li> <li>Develop best practices for how to ask questions to bridge cultural gaps</li> <li>Exercise due diligence across different cultures</li> <li>Outline the purpose of ITINs and the ITIN process</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>2020-09-17T05:00:00Z2021-12-31T06:00:00ZFederal Tax Law Topic2020-09-17T05:00:00ZODW2066Intermediate1Federal Tax Law Topic 0N/A2020-10-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal Tax Law Topic 11TaxesKimberly Nava-JonesFederal Tax Law Topic on-demand webinar20202021-12-30T06:00:00Zyesnoyesno
On-Demand WebinarAre You Ready for Tax Season On-Demand Webinar<h3>Summary</h3> <p>What does the 2021 filing season hold for tax preparers? We’ll review any significant tax law changes made during the year and walk through how these changes may affect your clients’ tax returns. We’ll also review any new due diligence requirements and identify opportunities to help your clients plan for their 2020 and future tax returns. Attend this webinar to ensure you’re up to speed for the upcoming tax season and are ready to properly advise your clients. </p> <p><strong>Important reminder for Virtual Tax Season Update registrants</strong>: This on-demand webinar is included with your Virtual Tax Season Update registration at no additional cost. More details coming soon!</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize key new tax law changes</li> <li>Identify significant provisions that have expired or been temporarily or permanently extended</li> <li>Analyze any new tax laws and provide tax tips to clients</li> <li>Identify opportunities to plan for 2021 taxes</li> <li>Describe due diligence requirements</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>2020-11-18T06:00:00Z2021-12-30T06:00:00ZNone2020-11-18T06:00:00ZODW2103Update2Federal Tax Law Update0N/A2020-11-18T06:00:00ZQAS Self StudyPremium: $0 | Professional: $63 | Basic: $80 | Nonmembers: $842Federal Tax Law Update22TaxesNoneAJ Reynolds, EAFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar20212021-12-30T06:00:00Z100 minutesyesnoyesno
On-Demand WebinarUnderstanding the New COVID-19 Tax Debt Relief On-Demand Webinar<h3>Summary</h3> <p>In the recently released IR-2020-248, the IRS announced a number of changes designed to help struggling taxpayers impacted by COVID-19 more easily settle their tax debts with the IRS. This 30-minute webinar will discuss these new relief initiatives at a high level with an intention of helping tax preparers who have never assisted clients with IRS debt collection before.</p> <p>This upcoming tax season, many NATP members will be assisting clients, who for the first time, will not be able to pay their tax debt. We want members to feel equipped to handle their clients’ unique tax situations and be able to provide their clients with all of their options for making payments and the alternatives to resolve balances owed.</p> <p>This 30-minute discussion will be presented by NATP’s affinity partner, Tax Rep Network.</p> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides and a recording of the broadcast.</p>2020-12-11T06:00:00Z2021-12-30T06:00:00Z2020-12-11T06:00:00ZODW20730Federal Tax Law Topic 0N/A2020-12-11T06:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmembers: Not Available0Federal Tax Law Topic 00TaxesEric Green, EAFederal Tax Law Topic 0 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020December2021-12-30T06:00:00Zyesnoyesno<p></p>
Live WebinarDetermining Qualifying Dependents Webinar<h3>Summary</h3> <p>Determining who is eligible to claim dependency can be complex and sometimes confusing. This can especially cause tax professionals to scratch their heads in a divorce or non-traditional family dynamic. This webinar will discuss the different family situations and who is the eligible taxpayer that will be able to claim the child and the credits attached to the dependent.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the custodial vs. noncustodial parent</li> <li>Apply the five tests of a qualifying child</li> <li>Identify when a child is a qualifying child or qualifying relative</li> <li>Identify when the CTC, ODC or ACTC is allowable</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>2021-01-08T06:00:00Z2021-01-26T06:00:00Z2021-01-07T06:00:00Z2021-01-07T06:00:00Z2021-01-07T06:00:00ZWEB2105Basic1Federal Tax Law Topic 0N/A2021-01-26T06:00:00Z2021-01-27T06:00:00Z2021-02-10T06:00:00ZGroup Internet Based1Federal Tax Law Topic 11TaxesNoneSheri Fronsee, CPAFederal Tax Law Topic 1 CPE for AFSP, EA, CPA, CRTPlive webinar2021January2021-01-26T06:00:00Z2021-01-27T06:00:00Z2021-12-30T06:00:00Z50 minutes4042032Tuesday, Jan. 26, 2:00 p.m. - 3:00 p.m. CTTuesday, Jan. 26, 2:00 p.m. - 3:00 p.m. CTTuesday, Jan. 26, 2:00 p.m. - 3:00 p.m. CTWednesday, Jan. 27, 10:00 a.m. - 11:00 a.m. CTWednesday, Jan. 27, 10:00 a.m. - 11:00 a.m. CTWednesday, Jan. 27, 10:00 a.m. - 11:00 a.m. CTPre-order on-demand webinarPre-order on-demand webinarPre-order on-demand webinaryesnoyesno
On-Demand WebinarDeterming Qualified Dependents On-Demand Webinar<h3>Summary</h3> <p>Determining who is eligible to claim dependency can be complex and sometimes confusing. This can especially cause tax professionals to scratch their heads in a divorce or non-traditional family dynamic. This webinar will discuss the different family situations and who is the eligible taxpayer that will be able to claim the child and the credits attached to the dependent.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the custodial vs. noncustodial parent</li> <li>Apply the five tests of a qualifying child</li> <li>Identify when a child is a qualifying child or qualifying relative</li> <li>Identify when the CTC, ODC or ACTC is allowable</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>2021-01-07T06:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2021-01-07T06:00:00ZODW2105Basic1Federal Tax Law Topic 0N/A2021-01-07T06:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal Tax Law Topic 11TaxesNoneSheri Fronsee, EAFederal Tax Law Topic 1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021Available February2021-12-30T06:00:00Z50 minutesAvailable February 2021Available February 2021yesnoyesno
On-Demand WebinarCalculating the Earned Income Credit On-Demand Webinar<h3>Summary</h3> <p>Tax returns filed by tax preparers that include the earned income credit (EIC) are commonly audited by the IRS and subject to additional due diligence requirements; therefore, it’s important to correctly claim this credit. EIC provides a tax benefit for taxpayers with a modest income. You may wonder what records or evidence you need from the taxpayer to feel confident the taxpayer is rightfully claiming the credit. This webinar discusses the qualifications, calculation and due diligence requirements to take EIC.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Evaluate whether a taxpayer qualifies to take the earned income credit</li> <li>Calculate the earned income credit for a client</li> <li>Prepare Form 8867 for clients claiming the earned income credit</li> <li>Identify any impacts COVID-19 has on EIC</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> 2021-01-07T06:00:00Z2022-12-30T06:00:00ZFederal Tax Law Topic2021-01-07T06:00:00ZODW2106Basic1Federal Tax Law Topic 0N/A2021-01-07T06:00:00ZQAS Self StudyPremium: $0 | Professional: $32 | Basic: $40 | Nonmember: $421Federal Tax Law Topic11TaxesNoneKate GoadFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar20212021-12-30T06:00:00ZAvailable February 2021Available February 2021yesnoyesno
Live WebinarCalculating the Earned Income Credit Webinar<h3>Summary</h3> <p>Tax returns filed by tax preparers that include the earned income credit (EIC) are commonly audited by the IRS and subject to additional due diligence requirements; therefore, it’s important to correctly claim this credit. EIC provides a tax benefit for taxpayers with a modest income. You may wonder what records or evidence you need from the taxpayer to feel confident the taxpayer is rightfully claiming the credit. This webinar discusses the qualifications, calculation and due diligence requirements to take EIC.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Evaluate whether a taxpayer qualifies to take the earned income credit</li> <li>Calculate the earned income credit for a client</li> <li>Prepare Form 8867 for clients claiming the earned income credit</li> <li>Identify any impacts COVID-19 has on EIC</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>2021-01-08T06:00:00Z2021-02-03T06:00:00ZNone2021-01-08T06:00:00Z2021-01-08T06:00:00Z2021-01-08T06:00:00ZWEB2106Basic1Federal Tax Law Topic 0N/A2021-02-03T06:00:00Z2021-02-04T06:00:00Z2021-02-18T06:00:00ZGroup Internet Based1Federal Tax Law Topic 11TaxesNoneKate GoadFederal Tax Law Topic 1 CPE for AFSP, EA, CPA, CRTPlive webinar2021February2021-02-03T06:00:00Z2021-02-04T06:00:00Z2021-12-30T06:00:00Z50 minutes4042032Wednesday, Feb. 3, 2:00 p.m. - 3:00 p.m. CTWednesday, Feb. 3, 2:00 p.m. - 3:00 p.m. CTWednesday, Feb. 3, 2:00 p.m. - 3:00 p.m. CTThursday, Feb. 4, 10:00 a.m. - 11:00 a.m. CTThursday, Feb. 4, 10:00 a.m. - 11:00 a.m. CTThursday, Feb. 4, 10:00 a.m. - 11:00 a.m. CTPre-order on-demand webinarPre-order on-demand webinarPre-order on-demand webinaryesnoyesno

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