​​​​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 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 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 minutesyesnoyesno
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> </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 Topic2020-03-17T05:00:00ZODW2017Intermediate2Federal 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 minutesyesyesyesyes
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 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 WebinarUnderstanding the Rules of the Qualified Business Income Deduction On-Demand Webinar<h3>Summary</h3> <p>Many owners of sole proprietorships, partnerships, S corporations and some trusts and estates may be eligible for a qualified business income deduction (QBID). This webinar examines the final §199A regulations and IRS guidance on calculating wages for calculating the QBID. Then we’ll examine the requirements a rental real estate must meet to qualify for treatment as a trade or business under the safe harbor to take the QBID. </p><iframe src="https://fast.wistia.net/embed/iframe/qxwbqxsd5o" title="Webinar preview: Understanding the Rules of the Qualified Business Income Deduction 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 rules regarding the QBID</li> <li>Calculate the QBID</li> <li>Summarize final regulations regarding the QBID</li> <li>Identify the safe harbor procedures for rental activities</li> <li>Determine wages for purposes of the QBID</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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2131Intermediate2Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge of federal income taxKathryn Morgan, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021September2022-12-31T06:00:00Z100 minutes8084063Available September 2021Available September 2021yesnoyesno
On-Demand WebinarTaxation of U.S. Expatriates On-Demand Webinar<h3>Summary</h3> <p>Individual U.S. taxpayers who do not live in the U.S. receive valuable benefits including the ability to exclude certain earned income from U.S. taxation, credits for taxes paid to foreign governments and a longer time to file and pay taxes. Owning assets and investments outside the U.S. carries additional reporting requirements with significant penalties for failing to properly comply with these requirements. This webinar will introduce the special exclusions, credits and filing requirements applicable to individual taxpayers living outside the U.S. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify special definitions relating to U.S. expatriates</li> <li>Identify when to use the foreign earned income exclusion and foreign tax credit</li> <li>Determine other U.S. expatriate considerations</li> <li>Examine controlled foreign corporations (CFC) taxation, global intangible low-taxed income (GILTI) and §962 elections</li> <li>Identify U.S. expatriate reporting 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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2132Intermediate1Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study1Federal Tax Law Topic11TaxesBasic understanding of federal taxation conceptsKatrina Haynes, CPAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021October2022-12-31T06:00:00Z50 minutes4042032yesnoyesno
On-Demand WebinarIncome Sourcing and Tax Treaties On-Demand Webinar<h3>Summary</h3> <p>A foreign person is subject to U.S. tax only on the income from sources within the U.S., with minor exceptions. Because of this, determining the source of income is necessary so amounts reported by a taxpayer are not automatically includible in the calculation of U.S. taxable income. In this webinar, learn about the income sourcing rules to compute taxes for nonresident aliens, U.S. citizens abroad and for other purposes. We will examine tax treaties and how to integrate treaties into your tax return preparations to claim treaty benefits so clients incur no more tax liability than required. Let us help you learn a new language, the language of tax treaties!</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Explain the purpose of the Internal Revenue Code's income sourcing rules</li> <li>Identify and apply time-based and geographically based income sourcing rules</li> <li>Describe the purpose of income tax treaties and identify situations to which they are applicable</li> <li>Identify common provisions among income tax treaties</li> <li>Claim tax treaty benefits using Form W-8BEN and Form 8833</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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2133Intermediate2Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesBasic understanding of federal taxation conceptsPatrick McCormick, JD, LLMFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021October2022-12-31T06:00:00Z100 minutes8084063yesnoyesno
On-Demand WebinarInternational Students, Dual Status, Nonresident and ITINs On-Demand Webinar<h3>Summary</h3> <p> A taxpayer is considered to be dual status when they have been both a U.S. resident and a nonresident in the same tax year. Dual status does not refer to citizenship, but to resident status for tax purposes. By the end of this session, you will be able to conquer international student tax and dual-status tax issues; how to identify the filing requirements for a nonresident alien; and how to apply or renew an ITIN as a result of the recent legislation.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Interpret U.S. visas and tax treaty positions for international student filing requirements (including examples)</li> <li>Determine nonresident alien and dual-status tax return filing status and transition to resident alien filing status </li> <li>Classify and correctly report U.S. source income and foreign source 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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2134Basic1Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study1Federal Tax Law Topic11TaxesNoneDavid JarmuszFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021October2022-12-31T06:00:00Z50 minutes4042032Available October 2021Available October 2021yesnoyesno
On-Demand WebinarForeign Retirement Reporting On-Demand Webinar<h3>Summary</h3> <p>Foreign retirement accounts add to the complexity of tax reporting for U.S. citizens living and working abroad. This course will explain the mandated reporting for passive foreign investment companies (PFICs) such as foreign money market accounts, mutual funds, pension and retirement accounts, as well as investments deemed to be foreign trusts. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify when a taxpayer's foreign investment may be deemed a PFIC or foreign trust</li> <li>Summarize the complex reporting requirements for foreign pension and retirement accounts</li> <li>Describe FATCA reporting for U.S. taxpayers holding a foreign investment deemed to be a trust</li> <li>Outline what is needed to prepare Form 8621, <i>Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund</i>, and Form 3520, <i>Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts</i></li> <li>Evaluate how to help clients remain compliant with U.S. reporting requirements of foreign retirement accounts as they differ from treatment of “qualified” accounts held in 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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2135Intermediate2Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesBasic understanding of federal taxation conceptsPatrick McCormick, JD, LLMFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021October2022-12-31T06:00:00Z100 minutes8084063yesnoyesno
On-Demand WebinarForeign Earned Income Exclusion vs. Foreign Tax Credit for Individuals On-Demand Webinar<h3>Summary</h3> <p>Expats who live and work abroad can be subject to double taxation – so knowing how your clients can benefit from the foreign earned income exclusion and the foreign tax credit is necessary. In this webinar, you’ll learn about the qualifications for the foreign earned income exclusion and how it applies when preparing U.S. income tax returns. We’ll walk through comprehensive examples of tax treaties with the foreign earned income exclusion. Then we’ll analyze the tax benefit differences between the U.S. foreign tax credit and the foreign tax deduction.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Compare qualifications of the bona fide resident and physical presence tests</li> <li>Explain the interaction of tax treaties with the foreign earned income exclusion </li> <li>Calculate the foreign housing exclusion</li> <li>Analyze the tax benefit differences between the foreign tax credit and the foreign tax deduction</li> <li>Identify U.S. source income versus foreign source 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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2136Intermediate2Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesBasic understanding of federal taxation conceptsAmy Wall, MBA, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021October2022-12-31T06:00:00Z100 minutes8084063yesnoyesno
On-Demand WebinarIntroduction to Foreign Trusts On-Demand Webinar<h3>Summary</h3> <p>Foreign trust are different from domestic trusts. In this webinar, we will look at the classifications of foreign trusts and explain the purpose of filing Forms 3520, Annual <i>Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts</i>, and 3520-A, <i>Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts</i>. Then we’ll compare how the U.S. taxation differs for domestic vs. foreign trusts, and discussing the contributions, distributions and loans from foreign trusts, along with the U.S. tax treatment of foreign gifts.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the classification of foreign trusts</li> <li>Explain the purpose for filing Forms 3520 and 3520-A</li> <li>Explain the U.S. tax treatment of foreign gifts</li> <li>Identify contributions, distributions and loans from foreign trusts</li> <li>Compare how U.S. taxation of a foreign trust differs from the U.S. taxation of a domestic 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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2137Advanced2Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge of fiduciary income taxKatrina Haynes, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021October2022-12-31T06:00:00Z100 minutes8084063Available October 2021Available October 2021yesnoyesno
On-Demand WebinarForeign Corporate Tax Issues for Individuals On-Demand Webinar<h3>Summary</h3> <p>A controlled foreign corporation (CFC) is a corporate entity that is registered and conducts business in a different country than the residency of the controlling owners. This webinar will examine foreign corporations, controlled foreign corporations and passive foreign investment companies that have U.S. shareholders. We will discuss the forms required and look at the <i>Tax Cuts and Jobs Act</i> transition tax. By the end of this webinar you will be better prepared to tackle these complex foreign tax issues.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Differentiate between the U.S. tax implications of ownership in foreign corporations, controlled foreign corporations (CFC) and passive foreign investment companies (PFIC)</li> <li>Identify a CFC and the reporting requirements including Form 5471, <i>Information Return of U.S. Persons With Respect To Certain Foreign Corporations</i></li> <li>Examine the <i>Tax Cuts and Jobs Act</i> transition tax</li> <li>Identify a PFIC and the reporting requirements including Form 8621, <i>Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund</i></li> <li>Examine the common pitfalls of PFIC ownership</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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2138Advanced2Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge of corporate income tax Katrina Haynes, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021October2022-12-31T06:00:00Z100 minutes8084063Available October 2021Available October 2021yesnoyesno
On-Demand WebinarIdentifying and Helping Injured or Innocent Spouses On-Demand Webinar<h3>Summary</h3> <p>As more divorces and second marriages take place, you'll probably see an increase in clients needing help with a tax debt or liability for their former or new spouse’s tax issues. One of the issues you may face is determining whether a client is an injured or innocent spouse. This webinar will help you determine that, and more, as we walk through the types of relief available and the steps of preparing Form 8379, <i>Injured Spouse Allocation</i>, and Form 8857, <i>Request for Innocent Spouse Relief</i>.</p><h3>Webinar preview</h3> <iframe src="https://fast.wistia.net/embed/iframe/kx78tieyjk" title="Webinar preview: Identifying and Helping Injured and Innocent Spouses 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 an injured and innocent spouse</li> <li>Distinguish between innocent spouse relief, equitable relief, and separation of liability relief</li> <li>Identify when the taxpayer should file Form 8379 or Form 8857</li> <li>Prepare a simple Forms 8379 and 8857</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>2021-04-08T05:00:00Z2022-12-31T06:00:00ZNone2021-04-08T05:00:00ZODW2117Intermediate2Federal Tax Law Topic0N/A2021-04-08T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge of federal income taxAmy Wall, MBA, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021June2022-12-31T06:00:00Z100 minutes8084063yesnoyesno
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 via email!</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 WebinarClaiming Payroll Credits for Employee Retention and Paid Leave On-Demand Webinar<h3>Summary</h3> <p>The <i>Consolidated Appropriations Act, 2021</i> (CAA) provided more COVID-19 relief for business owners with and without employees. In this webinar, we will discuss the provisions that were extended and their tax effects – including employer credits for employee retention, paid sick leave, and paid family and medical leave. We’ll also discuss the credits available to self-employed individuals.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the COVID-19 employer tax credits available to eligible businesses</li> <li>Summarize the expanded employee retention credit (ERC) for 2021</li> <li>Evaluate the credits for sick leave and family leave</li> <li>Compute the COVID-19 credits and report them on Form 941</li> <li>Obtain advance payment of the COVID-19 credits by filing Form 7200</li> <li>Compute the sick leave and family leave credits for self-employed individuals on Form 7202</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> 2021-03-03T06:00:00Z2022-12-31T06:00:00ZNone2021-03-03T06:00:00ZODW2108Intermediate2Federal Tax Law Topic 0N/A2021-03-03T06:00:00ZQAS Self Study2Federal Tax Law Topic 22TaxesBasic knowledge of payroll taxSteve O'Rourke, EAFederal Tax Law Topic 2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021May2022-12-31T06:00:00Z100 minutes8084063yesnoyesno
On-Demand WebinarIntroduction to Foreign Partnerships On-Demand Webinar<h3>Summary</h3> <p>A foreign partnership is a partnership created outside the U.S. If a U.S. person has an interest in a foreign partnership, they may have to file Form 8865, <i>Return of U.S. Persons With Respect to Certain Foreign Partnerships</i>. This webinar will discuss the definition of a foreign partnership, the impacts for a U.S. taxpayer when they are a partner in a foreign partnership and the filing requirements for the U.S. return. Using examples, we’ll complete parts of Form 8865. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Define foreign partnerships</li> <li>Identify the filing requirements for the foreign partnership including Form 8865</li> <li>Examine the reporting requirements for U.S. partners of foreign partnerships</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> 2021-04-12T05:00:00Z2022-12-30T06:00:00ZNone2021-04-12T05:00:00ZODW2139Advanced2Federal Tax Law Topic0N/A2021-04-12T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge of partnership income taxKatrina Haynes, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2021October2022-12-31T06:00:00Z100 minutes8084063Available October 2021Available October 2021yesnoyesno

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